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Tax Cooperation Policy Brief 17, July 2021

An Albatross Around the Neck of Developing Nations - MFN Clause in Tax Treaties By Deepak Kapoor, IRS The Most Favoured Nation (“MFN”) clause in double taxation avoidance conventions epitomises the basic principle of non-discrimination and intends to bring (more...)

Informe Sobre Políticas 96, Julio 2021

Precios justos para la cobertura sanitaria universal: El impacto de la judicialización de la salud Por Silvina Andrea Bracamonte y José Luis Cassinerio En el presente trabajo se describen las principales directrices y recomendaciones sobre (more...)

SouthViews No. 225, 21 July 2021

Vaccine Nationalism  By Prof. Ujal Singh Bhatia The author posits that the global public health impact of the Covid-19 pandemic along with the economic and distributional aspects of vaccines and treatments, involves a market failure without the (more...)

SouthViews No. 224, 19 July 2021

Vaccination inequalities and the role of the multilateral system  By Carlos M. Correa The COVID-19 crisis has evidenced the fragility of the multilateral system to address a global health challenge. There are multiple reasons behind it. Since (more...)

Tax Cooperation Policy Brief 16, July 2021

Article 12B - A tax treaty solution by the UN Tax Committee for taxing digital incomes By Rajat Bansal Taxation of income of multinational enterprises engaged in digitalised businesses by source or market jurisdictions is currently the most important challenge before (more...)

SouthViews No. 223, 14 July 2021

Financial integrity for sustainable development: Importance of developing country joint action on tax, corruption and money-laundering  By Dr. Ibrahim Mayaki Countries are beginning to realize that the landmark agreement on the (more...)

SouthViews No. 222, 12 July 2021

Development Priorities for Africa in 2021 and Beyond By Judith Amelia Louis The author posits that Covid-19 is not the only major problem facing the global South and Africa in particular, although it is the most pressing for the times 2020-2021. The writer attempts to (more...)

SouthViews No. 221, 6 July 2021

South-South and Triangular Cooperation: lessons from partnership between Argentina and Mozambique By Federico Villegas This article reviews some fruitful South-South and Triangular Cooperation (SSTrC) initiatives between Argentina and Mozambique. The (more...)

Investment Policy Brief 23, July 2021

UNCITRAL Working Group III: Moving forward towards consensus or loosing balance? By Daniel Uribe and Danish This policy brief considers some concerns arising from the ongoing discussions on procedural reform of investor-State Dispute Settlement (ISDS) in the United (more...)

Statement, July 2021

Statement by the South Centre on the Two Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy The South Centre takes note of the statement by 130 members of the OECD/G20 Inclusive Framework (IF) on a two-pillar solution to address the tax (more...)

Rapport sur les politiques 93, Juillet 2021

Un nouveau traité international de l'OMS sur la préparation et la riposte aux pandémies : pourra-t-il répondre aux besoins des pays du Sud ?

Par Dr. Germán Velásquez et Nirmalya Syam

Dans un récent communiqué signé par 25 chefs (more...)

Informe Sobre Políticas 93, Julio 2021

Un nuevo tratado internacional de preparación y respuesta ante pandemias: ¿Podrá atender a las necesidades del Sur Global?

Por Germán Velásquez y Nirmalya Syam Un reciente comunicado conjunto de 25 Jefes de Gobierno y el Director General de la OMS (more...)
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