SCTI Annual Report 2023
2023 ANNUAL REPORT ON THE ACTIVITIES CARRIED OUT BY THE SOUTH CENTRE TAX INITIATIVE
The South Centre’s interventions have had a significant impact in helping developing countries bring about major reforms to the international tax system in 2023. Key achievements include the passage of the historic resolution in the United Nations General Assembly for the initiation of a UN Framework Convention on International Tax Cooperation, the successful end of a twenty year long negotiation in the UN Tax Committee for taxing computer software, the passage of an enhanced version of the Subject to Tax Rule in the UN Tax Committee for ending non-taxation in tax treaties, country level revenue estimates on the OECD digital tax solution vs Digital Services Taxes for the 85 combined Member States of the South Centre and the African Union, and extensive in-country capacity building for several South Centre Member States for taxing the digital economy and tax treaty negotiations.
