Publications

PUBLICATIONS

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South Centre

Towards a UN Protocol for Taxing Cross-Border Services in a Digitalized Economy

19 December 2024

Towards a UN Protocol for Taxing Cross-Border Services in a Digitalized Economy

South Centre

The United Nations Call to Enhance International Cooperation for Capacity-Building on Artificial Intelligence

22 August 2024

The United Nations Call to Enhance International Cooperation for Capacity-Building on Artificial Intelligence

South Centre

Comments to the Global Digital Compact Third Revision

1 August 2024

Comments to the Global Digital Compact Third Revision

South Centre

UNGA adopts first resolution on Artificial Intelligence

16 July 2024

UNGA adopts first resolution on Artificial Intelligence

South Centre

Unveiling the Controversies: ICTs in Agriculture and the Challenges for Africa

28 June 2024

Unveiling the Controversies: ICTs in Agriculture and the Challenges for Africa

South Centre

A Toss Up? Comparing Tax Revenues from the Amount A and Digital Service Tax Regimes for Developing Countries

10 June 2024

A Toss Up? Comparing Tax Revenues from the Amount A and Digital Service Tax Regimes for Developing Countries

South Centre

Unpacking the WTO MC13 Decision on the Work Programme on Electronic Commerce

21 May 2024

Unpacking the WTO MC13 Decision on the Work Programme on Electronic Commerce

South Centre

The Global Digital Compact we need for people and the planet

24 April 2024

The Global Digital Compact we need for people and the planet

South Centre

The Global Digital Compact: opportunities and challenges for developing countries in a fragmented digital space

4 December 2023

The Global Digital Compact: opportunities and challenges for developing countries in a fragmented digital space

South Centre

U-turn by the U.S. Trade Representative to rein in the Big Tech Digital Trade Agenda

24 November 2023

U-turn by the U.S. Trade Representative to rein in the Big Tech Digital Trade Agenda

South Centre

Taxation of the Digital Economy

8 November 2023

Taxation of the Digital Economy

South Centre

Statement by the South Centre on the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy

28 July 2023

Statement by the South Centre on the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy

South Centre

Taxation of Digital Services: what hope for the African States?

26 June 2023

Taxation of Digital Services: what hope for the African States?

South Centre

Policy Dilemmas for ASEAN Developing Countries Arising from the Tariff Moratorium on Electronically Transmitted Goods

18 May 2023

Policy Dilemmas for ASEAN Developing Countries Arising from the Tariff Moratorium on Electronically Transmitted Goods

South Centre

Submission to the Global Digital Compact Apply Human Rights Online

25 April 2023

Submission to the Global Digital Compact Apply Human Rights Online

South Centre

Digital taxation under the OECD Amount A and UN Article 12B mechanisms for market jurisdictions in Africa: a comparative analysis

3 March 2023

Digital taxation under the OECD Amount A and UN Article 12B mechanisms for market jurisdictions in Africa: a comparative analysis

South Centre

28 January 2023

South Centre Comments on the ‘Amount A Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures’

South Centre

Taxing Big Tech: Policy Options for Developing Countries

21 December 2022

Taxing Big Tech: Policy Options for Developing Countries

South Centre

11 November 2022

South Centre Comments on the ‘Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One’

South Centre

Evaluating the Impact of Pillars One and Two

4 October 2022

Evaluating the Impact of Pillars One and Two

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