Digital Health Challenges in the South: Towards Better Integration of Digital Health Practices
By Dr. Azeema Fareed and Ms. Farhana Saleem (COMSATS)
Much like any innovation, diffusion of digital health technologies in different countries depends on their level of development, availability of infrastructure, socio-economic conditions and indigenous strengths and weaknesses, political will and stability, demographics as well as social norms. Naturally for developing countries, social, economic, and technological set-backs make digital health adoption, implementation and mainstreaming more challenging. Using WHO’s e-Health components, this article highlights key challenges impacting digital health adoption in developing countries in the light of COMSATS’ experience.
As globalisation has pushed through complex inter-State trade in goods and services, in parallel there is a growing complexity in determining the taxation of Multinational Enterprises (MNEs) in an increasingly digitalized economy. This report reviews existing bilateral tax treaties between South Centre’s Member States and States where most digitalised MNEs are headquartered, using a threshold of EUR 750 million in annual turnover to limit the number of in-scope MNEs in the study. This analysis produced primary data on South Centre Member States’ source taxing rights scores and the implications of this on tax treaty negotiations to enable effective taxation in the digital economy through the inclusion of the United Nations (UN) solution for digital taxation, Article 12B of the UN Model Tax Convention. Further, the study sought to identify ‘weak’ tax treaties with low source taxing rights which merited a comprehensive renegotiation beyond the inclusion of Article 12B. Furthermore, the reports examined the treatment of “Computer Software” in the tax treaties under study, and concluded with recommendations going forward.
Harnessing Digital Technologies for Education in Developing Countries: Need for a Judicious Approach
By Kishore Singh
Digital technologies are transforming the landscape of education. New models and ways of learning, digitally supported and virtual, are emerging with rapid pace, multiplying learning pathways and diversifying learning approaches. Digital technologies are impacting education at all levels and in all its forms, and renewal of education by dint of what is termed ‘edu-tech’ has become a buzz word. Harnessing digital technologies for education is enticing for developing countries.
However, the gaze on the dazzles of digitalization must not lose sight of their down side. Considering what has been termed as ‘platform imperialism’, a cautious and critical approach is needed. “Digital divide’ is a crushing blow to the fundamental principle of equality of opportunity in education. Safeguarding education from forces of privatization and ‘edu-business’, fortified by digitalization in education, is also a daunting challenge. We must ward off against deleterious, even dehumanizing effect of digital technologies, as they can be pernicious if they are not properly controlled and regulated.
By Sol Picciotto, Muhammad Ashfaq Ahmed, Alex Cobham, Rasmi Ranjan Das, Emmanuel Eze, Bob Michel
This paper puts forward an alternative to the proposed multilateral convention under Pillar One of the BEPS project, by building on and going beyond the progress made so far. A new direction was signalled in 2019 by the G-24 paper proposing a taxable nexus based on significant economic presence, combined with fractional apportionment. The resulting measures agreed under the two Pillars entail acceptance in principle of this approach, and also provide detailed technical standards for its implementation. These include: (i) a taxable nexus based on a quantitative threshold of sales revenues; (ii) a methodology for defining the global consolidated profits of MNEs for tax purposes, and (iii) detailed technical standards for defining and quantifying the factors that reflect the real activities of MNEs in a jurisdiction (sales, assets and employees).
The time is now right to take up the roadmap outlined by the G-24. The work done shows that technical obstacles can be overcome, the challenge is essentially political. This paper aims to provide a blueprint for immediate measures that States can take, while engaging in deliberation at national, regional and international levels for a global drive towards practical and equitable reforms. Unitary taxation with formulary apportionment is the only fair and effective way to ensure taxation of MNEs where economic activities occur, as mandated by the G20. It can ensure that MNE profits are taxed once and only once, provide stability and certainty for business, and establish a basis for international tax rules fit for the 21st century.
* Also available in French, Spanish, Portuguese and Arabic.
STATEMENT TO THE NINTH SESSION OF THE OPEN-ENDED INTERGOVERNMENTAL WORKING GROUP ON TRANSNATIONAL CORPORATIONS AND OTHER BUSINESS ENTERPRISES
23 October 2023
The 9th Session of the OEIGWG on TNCs & OBEs began today at UN Geneva, with all eyes on the negotiations of the binding treaty to regulate corporations and promote access to justice for victims of human rights abuses.
Submission to the UN Working Group on Business and Human Rights for its report on Investors, Environmental, Social and Governance and Human Rights
South Centre
October 2023
The South Centre has contributed to an upcoming report by the UN Working Group on Business and Human Rights on Investors, Environmental, Social and Governance and Human Rights which will be presented to the Human Rights Council at its 56th Session in 2024. Greater uptake in ESG reporting must be accompanied by mandatory corporate due diligence, accountability & remedies.
Side Event to the 46th Session of the United Nations Commission on International Trade Law (UNCITRAL) Working Group III (WG-III) on Investor-State Dispute Settlement (ISDS) Reform
“Cross-cutting issues at the centre of developing countries’ concerns during the 46th UNCITRAL WG-III Session: Developing Countries’ Efforts Towards ISDS Reform”
Co-organized by the South Centre, Curtis, Mallet-Prevost, Colt & Mosle LLP, the Columbia Centre on Sustainable Investment and the International Institute for Sustainable Development (IISD)
Side Event to the 46th Session of the United Nations Commission on International Trade Law (UNCITRAL) Working Group III (WG-III) on Investor-State Dispute Settlement (ISDS) Reform
“Cross-cutting issues at the centre of developing countries’ concerns during the 46th UNCITRAL WG-III Session: Damages at the Core of Discussion”
Co-organized by the South Centre (SC), Columbia Centre on Sustainable Investment, the International Institute for Sustainable Development (IISD) and the International Institute for Environment and Development (IIED)
