Global Minimum Corporate Tax: Interaction of Income Inclusion Rule with Controlled Foreign Corporation and Tax-sparing ProvisionsBy Kuldeep Sharma, ADIT (CIOT,UK), FTI (Australia), Insolvency Professional (IBBI)
The OECD/G20 Inclusive Framework on BEPS (the Inclusive (more...)
Direito Brasileiro da Concorrência e Acesso à Saúde no Brasil: Preços Exploratórios no Setor de MedicamentosPor Bruno Braz de Castro
O presente trabalho tem por objeto analisar interfaces entre o Direito da Concorrência brasileiro e o tema do acesso a (more...)
Competition Law and Access to Medicines: Lessons from Brazilian Regulation and Practice by Matheus Z. Falcão, Mariana Gondo and Ana Carolina Navarrete
Competition law may play an important role in drug pricing control by containing high prices derived from (more...)
Un albatros autour du cou des pays en développement - Clause NPF dans les conventions fiscalesPar Deepak Kapoor, IRS
L’inclusion dans les conventions en matière de double imposition d’une clause de la nation la plus favorisée (« NPF ») est une incarnation (more...)
Article 12B - Une solution de convention fiscale par le Comité fiscal des NU pour taxer les revenus numériques Par Rajat Bansal
L'imposition sur les revenus des entreprises multinationales dans des activités numériques par les (more...)
Conceptualisation d'un instrument multilatéral des Nations Unies (IML des NU)Par Radhakishan Rawal
Les récentes modifications apportées au modèle de convention des Nations unies concernant les doubles impositions entre pays développés et pays en (more...)
Jamaica’s Perspective on Reform of the Global Investment RegimeBy Omar Chedda
The Covid-19 pandemic has dealt a severe blow to the world economy, and in particular, Jamaica’s economy, due to supply chain bottlenecks and reduction of tourism, on which Jamaica is (more...)
Vacancy Announcement:Local Consultant – Sectoral Policy Advisor for the Enhancement of the GCF Portfolio in LebanonLebanon’s Green Climate Fund Readiness Project
Application should be sent in English at applications(at)southcentre.int (more...)
Vacancy Announcement:Local Consultant – Private Sector Networking OfficerLebanon’s Green Climate Fund Readiness Project
Application should be sent in English at applications(at)southcentre.int (stating ‘Private Sector – Lebanon in (more...)
Vacancy Announcement:Local Consultant – Research OfficerLebanon’s Green Climate Fund Readiness Project
Application should be sent in English at applications(at)southcentre.int (stating ‘Research Officer – Lebanon in the (more...)