Digital businesses continue to grow and generate substantial revenue in market jurisdictions without maintaining a physical presence. They mainly rely on intangibles, user data and user engagement. International tax rules have not kept pace with these developments, leaving many jurisdictions unable to tax digital economic activity effectively. In response, countries have introduced national measures, such as Digital Services Taxes (DSTs), equalisation levies, and Significant Economic Presence (SEP) taxes, while continuing to engage in multilateral efforts. This paper examines how countries have implemented such measures. The study applies structured case studies of Colombia, India, Kenya, Nepal, Nigeria, and Tanzania. It analyzes the countries’ legal frameworks, administrative practices, and revenue outcomes, while also identifying shared features and key differences in implementation approaches. The paper explores the conceptual foundations and theoretical justifications for taxing digital revenues at source, highlighting the limitations of current profit allocation rules that overlook the role of the market. Drawing from these country experiences, the study develops a peer learning framework based on emerging best practices while recognizing the challenges in implementation. The study then proposes pathways for harmonizing digital tax measures and outlines essential design elements to inform the development of the early protocol on the taxation of cross border services (which includes digital services) under the United Nations Framework Convention on International Tax Cooperation.
Report on Compulsory Licensing Provisions in the National Patent Legislation of 15 Middle-Income Countries:
A Content Analysis and Recommendations
A Report of the Global Economic Governance Initiative of the Boston University Global Development Policy Center
Published by the South Centre and the Global Economic Governance Initiative of Boston University Global Development Policy Center
This study examines compulsory licensing laws in 15 middle-income countries often excluded from voluntary licenses & finds significant untapped policy space to advance access to affordable medicines. It highlights best practices & makes key recommendations to improve patent laws for the use of this important TRIPS flexibility.
WTO Reform: Assessment of the Facilitator’s Communication and Process Ahead of the 4 November 2025 Plenary
An Informal Note Reviewing the Reform Tracks and Process in Advance of the 4 November Plenary, 2 November 2025
By Vahini Naidu, Trade for Development Programme, South Centre
This note provides an analytical assessment of the Facilitator’s Communication and process ahead of the WTO reform plenary held on 4 November 2025. It highlights the growing procedural opacity surrounding the reform process, characterised by informal, facilitator-led configurations that lack clear mandates, participation criteria, or official records of discussions. These methods have blurred the lines between Member-driven deliberation and Secretariat-managed processes, creating uncertainty over accountability, legitimacy and inclusiveness.
Substantively, the Facilitator’s synthesis elevates certain reform tracks, notably decision-making and level playing field, as forward-looking agendas, while confining the Development and S&DT track to a diagnostic or exploratory stage. This imbalance risks entrenching asymmetries rather than addressing them. By conflating S&DT with the broader development mandate, the Communication effectively narrows the systemic development agenda of the Marrakesh Agreement to a limited discussion of differentiation and eligibility.
Read together, the procedural and substantive dynamics reveal a process that is fragmented, imbalanced and at risk of being shaped by informal interpretations rather than by Member-driven decisions. The note calls for restoring transparency, reaffirming the primacy of consensus and re-centring development as the organising principle of WTO reform.
Are countries maximizing the policy space they have to grant compulsory licenses to improve access to medicines?
Webinar
Date & Time: Thursday, 13 November 2025, 13h-14h30 (Geneva) / 7h-8h30 (Boston) / 23h-00h30 (Melbourne)
Join the Launch of a Report onCompulsory Licensing Provisions in the National Patent Legislation of 15 Middle-Income Countries, published by the South Centre and the Global Economic Governance Initiative of Boston University Global Development Policy Center.
Building Up a Balanced Global Intellectual Property System: Report of the WIPO Assemblies’ Sixty-sixth Series of Meetings
Health, Intellectual Property and Biodiversity Programme, South Centre
This report reviews the key discussions and outcomes of the 66th Series of Meetings of the World Intellectual Property Organization (WIPO) Assemblies held in July 2025. The Assemblies addressed important governance, oversight, and norm-setting issues. Key developments included the launch of the process to appoint a new Director General, decisions on committee compositions and approval of the 2026/27 Program and Budget. Developing countries advocated for more inclusive participation in governance, balanced priority setting on norm-setting work, and stronger implementation of the Development Agenda.
Reeling Towards Termination: Assessing the WTO Agreement on Fisheries Subsidies and the Future of Fisheries Disciplines
By Vahini Naidu
The WTO Agreement on Fisheries Subsidies (AFS, “Fish 1”) entered into force on 15 September 2025, introducing new disciplines on subsidies linked to illegal, unreported and unregulated fishing, overfished stocks, and certain high seas activities. While celebrated as a landmark achievement, the Agreement is partial in scope, omitting the broader category of capacity-enhancing subsidies that drive overcapacity and fish stock depletion. Its obligations rely on national determinations and extensive notifications that may prove burdensome for developing Members while allowing major subsidisers to retain flexibility. The unprecedented termination clause in Article 12 ties the Agreement’s survival to the adoption of additional “comprehensive disciplines,” underscoring both the fragility of the current outcome and the need for continued negotiations. The experience of Fish 1 reveals significant lessons for the proposed WTO reform, including the importance of reviewable and time-bound rules, the risks of imbalanced sustainability provisions, and the institutional weaknesses of restricted negotiating processes.
South Centre Statement onUNCTAD XVIConference “Shaping the Future: Driving Economic Transformation for Equitable, Inclusive and Sustainable Development”
23 October 2025, Geneva, Switzerland
At UNCTAD XVI, the South Centre reaffirmed that an equitable and effective multilateral system must reflect the right of developing countries to participate in and shape the rules of global economic governance, while preserving their policy space and data sovereignty. The success of the XVI Conference will be judged by the extent to which its outcome reaffirms the organisation’s development mission and its unique role in shaping a fairer global economic order.
Advancing Responsible Foreign Investment through a Legally Binding Instrument on Transnational Corporations and Other Business Enterprises
By Daniel Uribe Terán
Foreign Direct Investment (FDI) presents a complex dynamic, offering potential economic growth while posing significant risks of human rights abuses and environmental degradation. This policy brief considers that current voluntary frameworks, such as Economic, Social, and Governance (ESG) and voluntary due diligence standards, are insufficient to protect human rights, as they primarily focus on mitigating investor financial risk rather than preventing actual harm. Furthermore, the international investment regime, particularly the Investor-State Dispute Settlement (ISDS) mechanism, systemically undermines States’ sovereign right to regulate in the public interest. ISDS cases often penalise governments for enacting environmental, labour, and human rights protections, creating a “regulatory chill” that prioritises corporate profits over social welfare. The proposed Legally Binding Instrument (LBI) on business and human rights is presented as a necessary response to establish mandatory, enforceable obligations for corporations. This includes robust Human Rights Due Diligence (HRDD) and legal liability mechanisms, thereby rebalancing the system to ensure corporate accountability and align investment with sustainable development goals.
Future of the UN Tax Committee under the UN Framework Convention on International Tax Cooperation
By Aisha Aize Isa, Sabrine Marsit, Abiodun Adewale Adegboye, Nyatefe Wolali Dotsevi, Anne Wanyagathi Maina and Abdul Muheet Chowdhary
The global tax governance landscape has recently undergone major shifts and is now at a pivotal momentum where demands of inclusivity, transparency and an equitable tax system are increasingly growing amongst countries. Central to this pivotal momentum is the creation of the United Nations Framework Convention on International Tax Cooperation (UNFCITC), mandated by United Nations (UN) General Assembly Resolution 78/230 (December 2023). The UNFCITC’s objective is to establish an intergovernmental platform for governance and cooperation in international taxation. This report aims at exploring the possible role of the UN Committee of Experts on International Cooperation in Tax Matters (UNTC) within the merging architecture of the UNFCITC, drawing on past lessons of efforts to democratize international tax governance.
STATEMENT BY DR. CARLOS CORREA, EXECUTIVE DIRECTOR OF THE SOUTH CENTRE, TO THE MINISTERS AND GOVERNORS MEETING OF THE INTERGOVERNMENTAL GROUP OF TWENTY-FOUR (G24)
14 October 2025, Washington, D.C.
Developing countries have been borrowing at rates that are two to four times higher than those for the US and experienced a net resource outflow for the second year in a row. See the South Centre’s statement to the G-24 Ministers and Governors Annual meeting…
