South Centre Comments on Draft Model Rules for Tax Base Determinations
The South Centre today provided its comments to the OECD Inclusive Framework’s Task Force on Digital Economy (TFDE) on the (more...)
Direct Monetary Costs of Intellectual Property for Developing CountriesA changing balance for TRIPS?
It is startling that almost no discussion exists on the direct monetary costs for countries of the IP international regulatory framework. (more...)
Can Negotiations at the World Health Organization Lead to a Just Framework for the Prevention, Preparedness and Response to Pandemics as Global Public Goods?By Viviana Muñoz Tellez
This paper advances that WHO Member States, having agreed to the objectives of (more...)
STATEMENT OF THE CHAIPERSON OF THE SOUTH CENTRE BOARD, THABO MBEKI: COUNCIL OF MEMBER STATES, 24 FEBRUARY 2022
Once again the health, economic and social crisis caused by COVID-19 forces us to hold this meeting virtually. The deterioration of the (more...)
Comments on the Model Rules for the GloBEThe BEPS Monitoring Group, 9 February 2022
The global minimum tax should provide an incentive for developing countries to raise their effective tax rate as close as possible to their statutory tax rates, which are often higher than the (more...)
South Centre Comments on Draft Model Rules for Nexus and Revenue Sourcing
The South Centre offers its comments on the Draft Model Rules for Nexus and Revenue Sourcing. As a procedural matter, the extremely rapid pace of discussions is a matter of great concern for developing (more...)
South Asia and the Need for Increased Tax Revenues from the Digitalized EconomyBy Abdul Muheet Chowdhary
It is understandable why Pakistan and Sri Lanka, both members of the OECD Inclusive Framework, rejected the Two Pillar solution of the OECD on the taxation of the (more...)
A Review of WTO Disputes on TRIPS: Implications for Use of Flexibilities for Public Health By Nirmalya Syam
The use of TRIPS flexibilities by WTO members involves interpretation of the obligations under TRIPS which can be challenged under the WTO dispute (more...)
CALL FOR PAPERSImpact of a Minimum Tax Rate under the Pillar Two Solution on Small Island Developing StatesDeadline: 15 March 2022
Pillar Two will end the race to the bottom in tax matters as allowed by the absence of a minimum global (more...)
Taux Minimum d’Impôt Mondial : Détaché des réalités des pays en développementPar Sébastien Babou Diasso
Sous la direction des pays du G20 et de l’organisation de Coopération et de Développement Economique (OCDE), le Cadre Inclusif sur la réforme de la (more...)
Global Minimum Tax Rate: Detached from Developing Country RealitiesBy Sebastien Babou DiassoUnder the umbrella of the G20 and the OECD, the Inclusive Framework adopted on 8 October 2021 a two-pillar (more...)
Oral Statement of the South Centre for the Regional Consultation on Sustainable Development and the ICESCRGeneva, 8 February 2022
The following statement is delivered by the South Centre during the consultation convened by the Drafting Group of the United Nations (more...)
