Taxation of Computer Software: Need for Clear Guidance in the UN Model Tax ConventionBy Abdul Muheet Chowdhary and Sebastien Babou Diasso
Developing countries pay enormous sums of money for the right to use intellectual property such as patents, trademarks, (more...)
Enforcing Secondary Taxing Rights: Subject to Tax Rule in the UN Model Tax Convention By Abdul Muheet Chowdhary and Sebastien Babou Diasso
The Global Anti Base Erosion (GloBE) Rules under OECD’s Pillar Two recommendations, with a minimum effective tax rate of 15%, (more...)
Experiencias internacionales sobre la concesión de licencias obligatorias por razones de salud pública Por Catalina de la Puente, Gastón Palopoli, Constanza Silvestrini, Juan Correa
El presente estudio tiene como objetivo (more...)
Respecting, protecting and fulfilling the rights of peasants and other rural workers – A clever move in times of multiple crises
A side-event to the 52 session of the United Nations (UN) Human Rights Council
Palais des Nations, Geneva, 15 March 2023
The (more...)
Submission by the South Centre to the USITC hearing on Covid-19 diagnostics and therapeutics
India, South Africa and co-sponsors made a proposal for a waiver to certain provisions of the provisions of the WTO Agreement on Trade Related Aspects of Intellectual Property Rights (more...)
South Centre Inputs to UN Secretary-General for “Promotion of inclusive and effective tax cooperation at the United Nations”
The South Centre submits the following comments and recommendations to the UN Secretary-General for the report being prepared in response to (more...)
Análisis de las intersecciones entre cambio climático y derechos humanosPor Daniel Uribe Terán y Luis Fernando Rosales
Los efectos del cambio climático en la vida diaria de las personas amenazan el pleno disfrute de los derechos humanos. El Consejo de Derechos (more...)
Analyse des Intersections entre le Changement Climatique et les Droits de l’HommePar Daniel Uribe Teran et Luis Fernando Rosales
Les effets du réchauffement climatique sur la vie quotidienne des êtres humains menacent la pleine jouissance de leurs droits. Le (more...)
Broadcasting treaty – South Centre statement at SCCR 43
"We note with concern that the proposed text expands beyond the agreed mandate, under the approach of expanding exclusive rights to broadcasters with narrow limitations and exceptions (L&Es)..."
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South Centre General Statement on L&Es to SCCR 4313-17 March 2023
The copyright system must be truly balanced. It means it should enable public interest purposes, particularly access to knowledge and education, a fair reward for creators, and real incentives – (more...)
The Midterm Comprehensive Review of the International Decade for Action on Water for Sustainable Development amid growing tension between a human rights perspective and the commodification and privatization of waterBy Luis Fernando Rosales Lozada
Climate change is affecting (more...)
Understanding the Functioning of EU Geographical IndicationsBy Andrea Zappalaglio
This contribution investigates the functioning of the EU sui generis Geographical Indication (GI) system, with a specific focus on the regime for the protection of agricultural products and (more...)
