Publications


Policy Briefs

Taxing Big Tech: Policy Options for Developing Countries
Tax Cooperation Policy Brief 27, 21 December 2022

By Abdul Muheet Chowdhary and Sébastien Babou Diasso
Revenue Effects of the Global Minimum Corporate Tax Rate for African Economies
Tax Cooperation Policy Brief 26, 31 October 2022

By Seydou Coulibaly
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Research Papers

Illicit Financial Flows and Stolen Asset Recovery: The Global North Must Act
Research Paper 172, 1 December 2022

By Abdul Muheet Chowdhary and Sebastien Babou Diasso
Evaluating the Impact of Pillars One and Two
Research Paper 165, 4 October 2022

By Suranjali Tandon and Chetan Rao
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Reports

PROGRESS REPORT ON AMOUNT A OF PILLAR ONE
South Centre Contribution

The BEPS Monitoring Group, 24 August 2022
TAX CERTAINTY FOR PILLAR ONE AMOUNT A
South Centre Contribution

The BEPS Monitoring Group, 12 June 2022
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Submissions

SCTI Submission, 25 January 2023
Comments on Pillar One – Amount B

South Centre




SCTI Submission, 20 January 2023
Comments on the ‘Amount A Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures’

South Centre
SCTI Submission, 11 November 2022
Comments on the ‘Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One’

South Centre
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Books

International Tax Cooperation: Perspectives from the Global South
Perspectives from the Global South

South Centre, Geneva, 2019
Edited by Manuel F. Montes, Danish and Anna Bernardo
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SouthViews

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SouthNews

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Statements

Call to Action, 21 November 2022
Combating Illicit Financial Flows : “Now or Never”
Statement of H.E. Thabo Mbeki, Chairperson of the African Union High Level Panel on IFFs
Statement, October 2021
Statement by the South Centre on the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
Statement, July 2021
Statement by the South Centre on the Two Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy
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