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...)
Outcomes and Recommendations of the FIRST AFRICAN FISCAL POLICY FORUMSouth Centre and Coalition for Dialogue on Africa
The Coalition for Dialogue on Africa (CoDA) and the South Centre co-organized the First African Fiscal Policy Forum on 16 December 2021 with the (more...)
The Right to Health in Pharmaceutical Patent Disputesby Emmanuel Kolawole Oke
This paper examines how the courts in three developing countries (Kenya, South Africa, and India) have addressed the tension between patent rights on (more...)
South Centre Semester Report, July – December 2021
The South Centre undertakes policy-oriented research on issues, as defined in its Work Program (https://www.southcentre.int/work-program/), that are relevant to the (more...)
Thank you AMR Champions!
ReAct Africa and South Centre would like to recognize the continued tremendous work in the AMR space by the following AMR champions
(more...)
Mainstreaming Public Health Considerations in Adjudication of Intellectual Property Disputes: Implications of Specialized IP Courts and General CourtsBy Justice (Retd.) Prabha Sridevan
How can the public interest dimension be considered in the adjudication of (more...)
The Impact of a TRIPS COVID Waiver on Trade and Investment AgreementsProgram on Intellectual Justice and Intellectual Property, American University Washington College of Law eventFebruary 4, 2022, 10am EST/3pm GMT (more...)
Palabras de Germán Velásquez al recibir « LA ORDEN DEL CONGRESO DE COLOMBIA » otorgada por el Senado de la RepúblicaCartagena de Indias, 26 de Enero del 2022
"EL TEMA CENTRAL DE MI LUCHA EN LOS ULTIMOS 15 AÑOS ES QUE UN MEDICAMENTO QUE PUEDE SALVAR UNA VIDA NO (more...)
Una carga molesta para naciones en vías de desarrollo: Cláusula de NMF en tratados impositivosPor Deepak Kapoor, IRS
La cláusula de la nación más favorecida (“NMF”) de los convenios para evitar la doble tributación encarna el principio básico de no (more...)
Artículo 12B: una solución del tratado tributario del Comité sobre Cooperación Internacional en Cuestiones de Tributación de la ONU para la tributación de ingresos digitales Por Rajat Bansal
La tributación sobre los ingresos de las empresas multinacionales (more...)