Evaluating the Impact of Pillars One and TwoBy Suranjali Tandon and Chetan Rao
The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at (more...)
UN Model Tax Convention: Selective Territoriality – The Specter of Privileged Player in a Rigged GameBy Muhammad Ashfaq Ahmed
This paper lays out the chessboard on which taxes on international incomes from immovables are contested, bargained, and harvested as per (more...)
Thematic Work Program of the South Centre, 2023 to 2025
This document presents the thematic issues that the South Centre will be addressing in the period 2023-2025. It describes the main areas the Centre will cover in providing research inputs, advice, capacity building and (more...)
South Centre Semester Report, January – June 2022
While global inequality continues to grow, developing and least developed countries face multiple crises in the context of a weak recovery from COVID-19, massive outflows of capital, decline of Official Development Assistance, (more...)
We regret to inform that the South Centre event during the WTO Public Forum, Session 79, “The Future of the TRIPS Agreement: Part 2” on 29 September is cancelled. Session 120 “Mainstreaming Development in the WTO” on 30 September will be held as scheduled. (more...)
PROGRESS REPORT ON AMOUNT A OF PILLAR ONEThe BEPS Monitoring Group, 24 August 2022
The BEPS Monitoring Group submitted comments to the Public Consultation on the Progress Report on Amount A of Pillar One released by the OECD in July on behalf of the Inclusive (more...)
Impact of a Minimum Tax Rate under the Pillar Two Solution on Small Island Developing StatesBy Kuldeep Sharma
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two.
Pillar (more...)
WTO Public Forum 2022 Working Session: Mainstreaming Development in the WTO30 September 2022WTO Room ETime: 11:30-12:45 CEST
The Global South has a fundamental interest in the WTO. In framing the future of trade, reforming and strengthening (more...)
Webinar: Exploring Linkages between Climate Change, International Investment and the Legally Binding Instrument on Business and Human Rights27 September 2022Virtual eventTime: 15:30 - 17:00 CEST
Facilitated by the South Centre, this webinar (more...)
The South’s Role and Responsibilities in the Next Phase of MultilateralismBy Elizabeth Sidiropoulos and Luanda Mpungose
The global erosion of trust in the global institutions is the direct result of non-delivery on the most crucial challenges that face humanity (more...)
Brazilian Competition Law and Access to Health in Brazil: Exploitative Pricing in the Pharmaceutical SectorBy Bruno Braz de Castro
This paper aims to analyze the interfaces between Brazilian Competition Law and the issue of access to medicines, with a special focus (more...)
Competition Law and Intellectual Property: A Study Drawing from The Eli Lilly Case on ‘Sham Litigation’ in BrazilBy Pablo Leurquin
Competition authorities may be the best equipped institutions to penalize certain illicit practices that involve intellectual (more...)
