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…)
Last chance for the Global South? Pursuing the South’s interests in reforming the Investor-State Dispute Settlement system in the multilateral arena
By Jose Manuel Alvarez Zarate and Maciej Żenkiewicz
The current Investor-State Dispute Settlement (ISDS) system is mainly criticized for its lack of transparency, unbalanced rights and obligations between State and investors, and the expansive interpretation of arbitrators of the investment protection treaties’ vague rules. Any reform of the ISDS should benefit developing countries that are facing most of the ISDS claims. The decisions taken at the thirty-seventh session of the United Nations Commission for International Trade Law (UNCITRAL) Working Group III (WGIII) on ISDS Reform (New York, 1-5 April 2019) are likely to influence the way in which the discussions about the reform of ISDS at the multilateral level will go. The developing countries should shape their agenda in such a way to facilitate consensus in the context of advancing their collective interests and perspectives. (more…)
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…)
Improving Transfer Pricing Audit Challenges in Africa through Modern Legislation and Regulations
By Thulani Shongwe
Auditing multinational enterprises often involves a broad range of complex technical issues, and transfer pricing (TP) is often the most important one. This policy brief looks at some of the key aspects of the modern TP legislation and illustrates how different drafting of regulations can assist in additional revenue collection as well as increased compliance. It further provides practical examples from real cases to show where poor legislation has given rise to tax planning and to profit shifting. Lastly, the brief offers practical solutions to some of the transactions illustrated through the African Tax Administration Forum (ATAF) Suggested Approach to Drafting Transfer Pricing Legislation.
UN tax committee gets a boost through new working methods
By Abdul Muheet Chowdhary
The UN in May published a document titled ‘Practices and Working Methods for the Committee Of Experts On International Cooperation In Tax Matters’. For those who believe that the UN should play a stronger role in the governance of international tax, this is a welcome development. The document further deepens the institutionalisation of the UN Committee of Experts on International Cooperation in Tax Matters (henceforth UN tax committee) by developing new working methods and making several clarifications. Some of these are welcome while others are problematic. Overall, it is clarified that the working methods must be read in conjunction with the rules of procedure of the United Nations Economic and Social Council (ECOSOC) and in the case of inconsistency, the ECOSOC rules are to prevail. (more…)
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…)
South-South cooperation for confronting the neglected problem of snakebite envenoming: the role of Costa Rica
By Dr. Jose María Gutiérrez and Ambassador Elayne Whyte Gómez
As of 2018, the international community has a global framework to address the problem of snakebite envenomings, an acute problem that affects rural populations in tropical areas of the world, which mainly affects people from the most vulnerable sectors of the population and leaves significant negative consequences in millions of people around the world. This global framework was adopted by a resolution of the World Health Organization (WHO) at its 71st World Assembly on May 24, 2018, thus providing for a strong mandate to develop a comprehensive plan to address this health problem, work with affected countries, partners, stakeholders and industry, and develop a comprehensive approach that will allow countries to implement an effective response to this health issue.
Statement by Dr. Carlos Correa, Executive Director of the South Centre, at the Second High-Level United Nations Conference on South-South Cooperation (BAPA+40), Plenary
Buenos Aires, March 2019
The South Centre is pleased to participate in this very important Conference. Established in 1995 as an intergovernmental think tank for the developing countries, the South Centre is in itself a manifestation of South-South cooperation. It remains wholly committed to its mandate of promoting the common interests among the countries of the South, while recognising their diversity. The Centre was created by the South and works to enhance policy coordination and cooperation of the South.
La coopération Sud-Sud en Afrique du Sud 40 ans après le BAPA
Par Neissan Alessandro Besharati
Alors que les États membres et les Nations Unies (NU) se préparent pour la deuxième Conférence de haut niveau sur la coopération Sud-Sud (CSS) quarante ans après l’adoption du Plan d’Action de Buenos Aires (PABA), cet article reflète le parcours de l’Afrique du Sud dans la mise en oeuvre de la coopération technique avec les pays en développement (CTPD). Bien que le gouvernement d’apartheid de Pretoria ait été exclu des discussions à Buenos Aires, l’Afrique du Sud a joué un rôle important au sein de la CSS, au cours des deux dernières décennies, en promouvant le renforcement des capacités, l’échange d’expériences et la CTPD en Afrique et au niveau intrarégional. L’article examinera le degré de conformité des 38 recommandations établies dans le PABA par l’Afrique du Sud et le travail de suivi qui reste nécessaire, aux niveaux national et mondial, pour faire avancer le programme de la CSS.
