Towards a UN Protocol for Taxing Cross-Border Services in a Digitalized Economy
Towards a UN Protocol for Taxing Cross-Border Services in a Digitalized Economy Read More »
South Centre
The United Nations Call to Enhance International Cooperation for Capacity-Building on Artificial Intelligence
Artificial Intelligence (AI) has rapidly evolved into a transformative technology that permeates various facets of modern life, ranging from healthcare and education to finance and national security. Recognizing the profound implications and global nature of AI, the United Nations General Assembly (UNGA) adopted Resolution A/78/311 which aims at fostering international cooperation regarding capacity-building in AI and ensuring that its development and deployment are ethical, equitable, and beneficial to all.
UNGA adopts first resolution on Artificial Intelligence
The United Nations recently approved a first resolution on Artificial Intelligence (AI). It contains a number of important principles and objectives that if achieved can help to leverage the potential of AI systems in all countries and control their risks. However, issues of critical importance for developing countries, such as bridging the digital divide in the use of AI, capacity building, ethics, bias and unfair data exploitation, are not adequately covered.
By Viviana Munoz Tellez
UNGA adopts first resolution on Artificial Intelligence Read More »
Unveiling the Controversies: ICTs in Agriculture and the Challenges for Africa
The integration of Information and Communication Technologies (ICTs) in African agriculture presents both significant opportunities and challenges. While ICTs can enhance efficiency and productivity, addressing the digital divide and structural inequalities is crucial for their effective implementation. It is imperative to incorporate local knowledge and address region-specific challenges to ensure that these technologies are accessible and beneficial to all, particularly in rural and underserved areas. Moving forward, a balanced approach that focuses on sustainable development, equitable access, and environmental stewardship will be key to realizing the full potential of smart agriculture in Africa and the Global South.
This paper presents a summary of a research conducted with the support of the Montpellier Advanced Knowledge Institute on Transitions (MAK’IT) of the University of Montpellier, within the framework of the 2024 COHORT programme, and the cooperation of the South Centre.
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A Toss Up? Comparing Tax Revenues from the Amount A and Digital Service Tax Regimes for Developing Countries
In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation regimes largely depend on (a) the mix of relevant domestic economic activities at market jurisdictions (i.e., revenues sourced to the country as a market jurisdiction under Amount A and the level of revenues from automated digital services generated in the country), (b) design details of the DST regime such as the DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will grant to domestic and foreign taxpayers under DST. This paper contains analysis relying on sources of information available to private sector researchers and it does not involve review of any information that individual taxpayers provided to tax authorities.