Sustainable Development

Western Indian Ocean Regional Meeting of the HLP on the Sustainable Ocean Economy Report

Western Indian Ocean (WIO) Regional Meeting of the High Level Panel (HLP) on the Sustainable Ocean Economy Report

African countries called for action to address issues that are unique to Africa on fisheries, climate change and ocean health and wealth and discussed an African position in preparation for the United Nations Ocean Conference 2020 and the 12th World Trade Organization (WTO) Ministerial Conference, at the Western Indian Ocean (WIO) regional meeting of the High Level Panel on the Sustainable Ocean Economy (HLP), Mombasa, Kenya, 2-3 December 2019.  Trade ministers should reach agreement in WTO on fisheries’ subsidies, in response to the Sustainable Development Goal (SDG) 14.6 mandate, which calls for States “by 2020, [to] prohibit certain forms of fisheries subsidies which contribute to overcapacity and overfishing, and eliminate subsidies that contribute to illegal, unreported and unregulated (IUU) fishing, and refrain from introducing new such subsidies, recognizing that appropriate and effective special and differential treatment for developing and least developed countries should be an integral part of the WTO fisheries subsidies negotiation.” South Centre provided inputs and guided a discussion on the issue of fisheries subsidies.

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SouthViews No. 189, 17 January 2020

Enabling and Benefitting from Tax Avoidance: The Case of Canada in Africa’s Extractive Sector

By Alexander Ezenagu, PhD

The treatment of multinational entities as separate entities for tax purposes is incompatible with economic reality. As such, multinational entities are able to erode tax bases and shift profits to low tax jurisdictions. Due to the base erosion and profit shifting activities of multinational entities, African countries struggle to achieve the Sustainable Development Goals (SDGs) – to eradicate poverty, invest adequately in infrastructure and its industries, significantly reduce illicit financial flows and strengthen domestic resource mobilization – as they rely heavily on corporate taxation for a large part of their public revenue.

If African countries are to achieve their SDGs, there is an urgent need for a new international tax system that aligns where economic activities occur with where profits are taxed. A practical alternative is the unitary taxation of multinational entities. Unitary taxation treats multinational companies as a single entity, allocating the global profit to the jurisdictions where economic activities occur and value is created.

This article calls for the purposeful study of the unitary taxation approach to income allocation and serious consideration of its merits by the relevant supranational bodies. (more…)

SouthViews No. 187, 11 October 2019

The Importance of “Developing National Ecosystems for South-South and Triangular Cooperation to Achieve Agenda 2030 for Sustainable Development” – on the occasion of launching the publication

By Yuefen LI

To maximize the benefits of South-South and Triangular Cooperation (SSTrC), it would be imperative to have an effective “national ecosystem” – an institutional framework at national level. Over the years, the pace of institutional improvements in conducting SSTrC by Southern countries has lagged far behind the fast expansion of SSTrC in size, making it a constraint for unleashing the full potential of SSTrC. On 26 September 2019, the Islamic Development Bank (IsDB), the South Centre and the United Nations Office for South-South Cooperation (UNOSSC) launched the joint publication entitled “Developing National Ecosystems for South-South and Triangular Cooperation to Achieve Agenda 2030 for Sustainable Development” on the side lines of the 74th session of the United Nations General Assembly in New York. It discusses how to strengthen national ecosystems to promote SSTrC. The concept of national ecosystem advocates a bottom-up and incremental approach. It emphasizes that the national ecosystem is not meant to be prescriptive or a one size fits all model. Developing an effective national ecosystem for SSTrC requires understanding of the national realities and objectives and takes time, effort, commitments and financing. (more…)

Statement, September 2019

South Centre Statement to the United Nations High Level Dialogue on Financing for Development

Four years after its adoption, Agenda 2030, “Transforming Our World,” the United Nations’ (UN) most recent and most ambitious development agenda, is off-track. Various estimates of the spending needed to achieve the Sustainable Development Goals (SDGs) range from $1 to $3 trillion. Domestically mobilized resources are critical to achieve these goals. A main source of the inadequate scale of public revenues are shortfalls in corporate tax collection, which are largely explained by international corporations hosted by or doing businesses in developing countries that take advantage of facilities offered by the international tax standards and practices to avoid full payment of taxes in those countries. A substantive global reform process involving a variety of multilateral platforms is underway.  The question is not whether the system of global tax standards and practices will change, but in what direction it will change.  Drawing lessons from the developing country context will be critical if the ongoing process of global tax reform will benefit developing countries and achieve substantial success in generating the income needed to effectively attain the SDGs.

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Research Paper 98, September 2019

Developing Country Coalitions in Multilateral Negotiations: Addressing Key Issues and Priorities of the Global South Agenda

By Adriano José Timossi

The recent increasing and unprecedented attacks on multilateralism and its institutions as well as the growing dangers of weakening international cooperation are regrettably leading to an enormous setback in the history of the international system. These developments could reverse decades of collective efforts to establish a more stable, equitable and inclusive path of development and social justice for all. An immediate impact is that international negotiations, which have increasingly become important for developing countries over the past decades, are now becoming even more complex.  If the resurging path of unilateralism and protectionism adopted by some powerful countries is maintained, the risks of further deterioration grow even larger. The instabilities of the contemporary world pose serious risks to the achievement of the longstanding development goals of the Global South such as poverty eradication, the South’s ability to successfully address emerging challenges such as climate change, and to overall global stability, a pattern not seen since the Second World War. In this context, developing countries’ negotiating coalitions such as the Group of 77 (G77) + China and the Non-Aligned Movement (NAM), while respecting and adapting to the differences that might emerge within these large groups, need to remain together and ensure that their coalitions are preserved and strengthened. Working collectively will improve negotiating capacity and leverage and increase bargaining power of developing countries in the multilateral negotiations in order to get more balanced outcomes.

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LDC REEEI

Least Developed Countries Renewable Energy and Energy Efficiency Initiative for Sustainable Development (LDC REEEI)

The Least Developed Countries Renewable Energy and Energy Efficiency Initiative for Sustainable Development (LDC REEEI) recognizes that while the energy challenges facing least developed countries (LDCs) are enormous so too are the opportunities. LDCs will work together to embark on transformative action, set their own course, and take charge of their own future though pioneering a model of energy and development that is in accordance with what both people and the planet need. The   LDC REEEI can make a major contribution towards a future that delivers on aspirations for 100% energy access, renewable energy and best practices in energy efficiency and use – and in so doing provide leadership to help place us on path to a cleaner, fairer and more prosperous world for all. The climate action summit to be held in New York on 23 September, offers an opportunity to explore ways of supporting LDCs to implement REEEI. The South Centre is supporting LDCs’ efforts in this challenging journey.

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SouthViews No. 183, 12 July 2019

BAPA+40 is an Impetus to the Implementation of the 2030 Agenda for Sustainable Development

By Yuefen LI

The United Nations Second High-level Conference on South-South Cooperation (BAPA+40) not only gave an impetus to the further expansion of South-South and Triangular Cooperation (SSTrC) but also to the attainment of the 2030 Agenda for Sustainable Development. Currently, the main task is how to implement the outcome document of BAPA+40. (more…)

SouthViews No. 179, 3 May 2019

2030 Sustainable Development Agenda with Focus on Education Goal – SDG 4

By Kishore Singh

Sustainable Development Goal (SDG) 4 to “ensure inclusive and equitable quality education and promote lifelong learning opportunities for all” of the 2030 Agenda for Sustainable Development must be considered bearing in mind the right to education as an internationally recognized right as well as the right to development. Below is the keynote presentation by Kishore Singh, former United Nations Special Rapporteur on the Right to Education, at the Asian High-level Forum on Human Rights on the occasion of the 70th Anniversary of the Universal Declaration of Human Rights. (more…)

Climate Finance Readiness E-Book, February, 2019

Climate Finance Readiness Brief E-Book by the South Centre

In the last years, governments around the world have set collective climate and sustainable development goals that go far beyond previous agreements and commitments in terms of scope and ambition. There are clear synergies between the three independently adopted but deeply inter-related milestones of 2015: the 2030 Development Agenda including the SDGs, the Addis Ababa Action Agenda and the Paris Agreement.

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SouthViews No. 174, 5 February 2019

Scientific and Efficient Establishment of Urban Environmental and Resource Management System

By Youba Sokona

Transformation in urban areas needs to happen now to achieve sustainable development and fight against climate change. This transformation needs to be inclusive by focusing on social justice, power asymmetries and vulnerable populations; and requires all actors at the national and international level to collaborate in order to exchange information, generate and work with accurate data, develop technology and provide the financial resources for the implementation of the right programs and policies. These are messages of the keynote speech by Prof. Youba Sokona, South Centre Senior Adviser on Sustainable Development and Intergovernmental Panel on Climate Change (IPCC) Vice-Chair, at the “Forum on the Implementation of the 2030 Agenda for Sustainable Development”. He also highlighted the main take-aways from the recently released IPCC Special Report on Global Warming of 1.5°C. (more…)

Research Paper 87, November 2018

Stemming ‘Commercial’ Illicit Financial Flows & Developing Country Innovations in the Global Tax Reform Agenda

By Manuel F. Montes, Daniel Uribe and Danish

Illicit Financial Flows generated due to the commercial activities of multinational enterprises are quantitatively the most important challenge faced by developing countries in achieving the Sustainable Development Goals. Current efforts for stemming these illicit flows and reforming the international tax system are however being led by developed countries, with developing country interests poorly reflected in the reform agenda. This research paper highlights the tax issues of great priority for developing countries and how international tax cooperation can contribute to preventing such illicit flows.

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SC Regional Conference, November 2018

Title:                       Regional Conference on Combating Antimicrobial Resistance in Africa to Achieve the 2030 Agenda

Date:                      5-7 November 2018

Venue:                    Nairobi, Kenya

Organizers:           South Centre and ReAct Africa

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