WTO Reform: Rewriting Trade History – The United States as Architect and Beneficiary of the Multilateral Trading System
A Working Paper on Elements of WTO Reform, 1 September 2025
By Vahini Naidu, Trade for Development Programme, South Centre
This paper examines the revisionist trade narrative advanced by the United States, which portrays multilateral rules as disadvantageous and seeks to justify unilateral tariffs and coercive bilateral arrangements. It demonstrates that the principles of non-discrimination and reciprocity pre-date Bretton Woods and were embedded in the multilateral system through U.S. initiatives from the 1930s through the creation of GATT in 1947. Far from being disadvantaged, the U.S. has consistently shaped and benefitted from the system, including through the Uruguay Round’s expansion of enforceable rules on services, intellectual property, and investment. The analysis shows that the shift toward what has been termed the “Turnberry system” risks fragmenting global markets, eroding the MFN principle, and deepening structural asymmetries that leave developing countries more vulnerable to exclusion. By correcting historical records, the paper underscores the importance of defending multilateral guarantees of equal treatment while building institutional capacity and strategic coordination to better safeguard development priorities in an increasingly contested global order.
Global South’s Aspirations for Inclusive Human Development
By Sudheendra Kulkarni
China’s epoch-changing success in complete eradication of extreme poverty by the end of 2020 has many lessons for other developing countries, including India, that still have a large burden of poverty. India and China, as the only two nations with populations over one billion, should expand all-round cooperation based on mutual learning. Without any doubt, this will prove highly beneficial to inclusive Global Development.
Submission on the Work Programme of the High-Level Champions and the Marrakech Partnership (CHLC/MP) 2025 and the Global Climate Action Agenda
South Centre
August 2025
Voluntary action is no longer enough. The South Centre submission to the UNFCCC calls for transforming the climate agenda to ensure true inclusivity, tackle harmful lobbying, and create accountability mechanisms and policy gaps.
Reflections on Global Development in Times of Crisis: Arguments in Favour of an Alternate Development Paradigm
By K. Seeta Prabhu
The multiple interlinked and interacting crises that the world faces today is of unprecedented range and magnitude, halting progress and causing even a reversal in crucial Sustainable Development Goals (SDGs) relating to well-being. The current situation of an unequal, unstable and unsustainable world that is fragile and leaves people vulnerable on multiple counts, is due to the policy decisions taken by national governments since the post second World War period that gave priority to economic growth and neglected both intra and inter-generational distributional issues. Economic growth was considered the end instead of the means it was meant to be and ‘being well-off’ was equated with ‘well- being’. The tendency to adopt a ‘Business as Usual’ approach is not an option as empirical analysis indicates that such an approach would lead to global warming that is 3–5 degrees Celsius above pre–industrial levels, which threatens the very existence of the planet. Earlier attempts at reorienting the current development paradigm towards equity and sustainability have not been successful, as exemplified by vaccine distribution during the Covid-19 pandemic, and the limited success of concepts such as inclusive growth and green growth. Often, the elements infusing equity have been add-ons to an inequitable growth process and are more in the nature of token gestures rather than serious efforts at change.
The combined human development and Lifestyle for Environment (LiFE) approach that is proposed in this paper is promising as it has the ethical values of equity and sustainability at its core, propagates the notion of the ‘common good’ and thereby fosters responsible consumption and production. It is also people-centric and builds on indigenous knowledge and agency. The ushering in of this transformational development paradigm will require the forging of a new social contract between the State and Society. Additionally, the developed countries must recognise their responsibility towards the environment and extend support and cooperation to developing countries in the pursuit of a common agenda of attaining a more equal and sustainable world. Increased flow of financial resources to developing countries as well as devising new financing mechanisms enhancing the equity and efficiency dimensions of financing for human development so as to accelerate progress on the SDGs will also be of paramount importance.
Alternative Modality for Landmark Decision of UN Convention on Biodiversity: Bounded Openness over Natural Information
By Joseph Henry Vogel
The Secretariat of the 1993 United Nations Convention on Biological Diversity requested Submissions of Views on “possible additional modalities for the fair and equitable sharing of benefits from the use of digital sequence information on genetic resources”. Bounded Openness over Natural Information is an alternative that could supplant the modalities of Decision 16/2 and achieve fairness, equity and efficiency.
The Importance of Balanced Intellectual Property Systems for Patients’ Access to Medicines: An Analysis
By Archana Jatkar and Nicolás Tascón
Access to safe, effective, cost-effective, and quality-assured medicines is fundamental from a patients’ perspective. The International Generic and Biosimilar Medicines Association (IGBA) recently released a reporthighlighting the critical balance between innovation, competition, and timely access to medicines. This article delves into the key findings of IGBA’s report, their implications on patient access to medicines and national healthcare budgets, and the IGBA’s recommendations for improving the global pharmaceutical landscape.
To honour the South Centre’s 30th Anniversary, we are pleased to feature reflections on the South Centre’s work over the years. We invited entities and individuals to share brief remarks on how the South Centre has contributed to support development efforts or, specifically, to their own work—whether through the Centre’s policy support, technical assistance, capacity-building, or advocacy. These reflections highlight the strength of South-South solidarity and the impact of our collective efforts over the years. We were grateful to receive the remarks compiled in this document and deeply appreciate the contributions to this celebration of the South Centre.
The First Meeting of the Council of Representatives of the Member States of the South Centre, 1995
The South Centre, an independent intergovernmental think tank of the Global South, was established by an Intergovernmental Agreement which came into force on 31 July 1995. This year, as the South Centre commemorates its 30th anniversary, we take a moment to reflect on the collective journey we have undertaken in advancing the interests of developing countries. Over the past three decades, the South Centre has had the opportunity to work alongside government officials and diplomats, academics, civil society, and development partners to champion South-South cooperation, equitable development, and a more just and inclusive global governance system. Our shared commitment to amplifying the voices of the Global South has aimed at shaping policies, strengthening capacities and fostering collaboration on critical global challenges relating to health, intellectual property, trade, finance for development, human rights, taxation, investment, and sustainable development amongst others.
Country-Level Revenue Estimates – A Comparative Analysis of UN and OECD Subject to Tax Rules for 65 Member States of the G-24 and South Centre
Washington and Geneva, 23 July 2025
The South Centre & Group of Twenty-four today jointly released country-level revenue estimates of the UN & OECD Subject to Tax Rule (STTR) for their 65 combined Member States.
Results show higher revenues from UN STTR, and reinforce benefits of a UN Tax Convention.
Comparison of Tax Revenue Effects of United Nations and OECD Subject to Tax Rule for G-24 and South Centre Member States
By Faith Amaro and Sol Picciotto
The Subject to Tax Rule (STTR) seeks to address the historical imbalance in the allocation of taxing rights under international tax treaties by introducing within existing treaties a new article which makes the restrictions on source taxation conditional on the residence jurisdiction imposing a minimum level of tax on foreign-derived income. This paper presents a methodology for analysing the respective benefits of the STTRs developed by the Organisation of Economic Co-operation and Development (OECD) and the United Nations (UN). Applying this model to publicly available data for 2021, it also provides estimates of the possible revenue impact for the 65 Member States of the South Centre (SC) and the Intergovernmental Group of 24 (G-24). Our analysis indicates that the OECD STTR would have no impact on any OECD country treaty with a SC/G-24 Member State. Applying the prescribed 9% minimum rate to covered payments, only 100 treaties across 28 SC/G-24 Member States would qualify for improvement under the OECD STTR, with an estimated combined revenue gain of USD 55.6 million, 71% of which is concentrated in just five treaties. In contrast, the UN STTR, which does not specify a minimum rate, was modelled using rates of 9%, 10% and 15%. This resulted in estimated revenue gains of USD 212 million, USD 325 million, and USD 1,165 million across 171, 210 and 317 treaties, respectively. Given its complexity and restrictive scope, it seems pointless for any SC/G-24 Member State to join the OECD STTR. Instead, countries should focus on identifying treaties that cause unjustifiable revenue losses and consider revising them – either by adopting the simpler and broader UN STTR or implementing other measures such as active anti-abuse provisions to combat treaty shopping and tax avoidance.
Analysing the Impact of UN and OECD Subject to Tax Rule for G-24 and South Centre Member States
By Suranjali Tandon and Chetan Rao
The Subject to Tax Rule (STTR) is meant to address base erosion and profit shifting in cross –border transactions. The United Nations (UN) and Organisation for Economic Co-operation and Development (OECD)/Group of Twenty (G20) Inclusive Framework have developed models of the STTR that countries may choose to adopt in their treaties. This paper provides a review of these designs of two STTR models and proceeds to estimate the revenue gains for the Intergovernmental Group of Twenty-Four on International Monetary Affairs and Development (G-24) and South Centre Member States that may arise from a STTR that covers different kinds of payments. The OECD STTR is limited to related-party payments and imposes thresholds based on mark-up and materiality, reducing its applicability in practice. In contrast, the UN STTR offers broader coverage, applies to both related and unrelated parties, and does not impose restrictive thresholds, making it more administratively feasible for developing countries. Although the estimated gains from the OECD STTR appear modest due to its narrow scope, the UN STTR shows greater potential. The analysis also highlights data limitations and the need for access to microdata for accurate country-level assessments.
Community Based Surveillance for AMR Monitoring: Significance, Requirements and Feasibility in LMICS
By Afreenish Amir
Community based surveillance, in addition to clinical antimicrobial resistance (AMR) surveillance, plays an essential role in AMR and antimicrobial use trend monitoring. Various community-based AMR surveillance studies to monitor trends in AMR and use of antimicrobials have been conducted and shown its potential to facilitate evidence-based interventions and policy making for control of AMR. Many low and middle income countries (LMICs) lack the necessary systems and resources to establish effective surveillance systems. Specifically, the surveillance capacity at hospitals and other health facilities is limited, and the overall human resource capacity for community-level data collection, analysis, and multi-sectoral coordination is severely constrained. Prior to planning for community based AMR surveillance, a country should have established mechanisms to run the system efficiently, including strong governance and regulations, surveillance infrastructure, laboratory capacities, skilled human resources, data collection and management, funding and sustainability.
The World Health Organization and quadripartite partners have recommended advancing community based AMR surveillance in LMICs, and integrated AMR surveillance combining information from humans, animals and ecosystems, which seems a challenge in the current situation. Considering the significant gaps in systems, resources, and capacities, it is important to prioritize strengthening the country’s core capacities and addressing the underlying gaps in healthcare systems. Efforts should focus on enhancing the country’s core capacities, systems, and technical requirements while exploring the potential of advancing selective community based AMR surveillance interventions and systems in the future.
