Side Event to the 19th NAM Summit and the Third South Summit
“Leveraging the Potential of South-South and Triangular Cooperation for the Decade of Action”
Co-organized by the Islamic Development Bank, South Centre and UNCTAD
20 January 2024, 14:30 – 15:30
Kampala, Uganda
Venue: Victoria Ballroom, Speke Resort Munyonyo
Statement of the South Centre at the Sixth Intersessional Meeting of the Human Rights Council on Human Rights and the 2030 Agenda
18 January 2024
Leveraging human rights in the fight against illicit financial flows and corruption through greater international tax cooperation and fiscal transparency
Identifying Legal Challenges for Farmers’ Innovation
By Saurav Ghimire
On 9 October 2023, an expert workshop on “Identifying Legal Challenges for Farmers’ Innovation” was organised at the Centre for Private and Economic Law, Vrije Universiteit Brussel, in collaboration with the South Centre and Université Catholique de Louvain. The hybrid event gathered experts to discuss the challenges for farmers’ innovation, particularly those emerging from regulatory regimes. The workshop brainstormed policy and regulatory hindrances to farmers’ involvement in plant breeding, namely, in access to breeding materials, access to the market and reward/protection for the innovation.
The expert workshop was organised as a part of a joint research project, “Farmers as Plant Breeders: Legal Mechanisms to Foster Farmers’ Innovation”, led by Prof. Christine Frison (Université Catholique de Louvain), Prof. Kim Van der Borght (Vrije Universiteit Brussel), and Prof. Carlos Correa (South Centre). The research project is funded by the Research Foundation Flanders (FWO).
Status of Permanent Establishments under GloBE Rules
By Kuldeep Sharma
The objective of this Research Paper is to comprehensively identify and analyse all Permanent Establishment (PE) related provisions under the global minimum tax of the Organisation for Economic Co-operation and Development (OECD), which is implemented through the Global Anti Base Erosion (GloBE) Model Rules. The analysis has led to the conclusion that PEs hold a significant position and facilitate application of GloBE Rules.
The GloBE Rules have introduced certain new facets involving application of PE provisions when there is no tax treaty; no Corporate Income Tax (CIT) in the source state, and have brought in the concept of stateless PEs. These newly-introduced facets have widened the scope of PEs to enable application of the GloBE Rules in specific situations which would otherwise have remained outside the ambit of taxation.
The paper concludes with an observation that the OECD’s Inclusive Framework is drafting the provisions of Amount A in a manner that results in consistency with GloBE Rules. Likewise, acceptance of “deemed PE” for GloBE rules should be extended to Amount A as well. By doing so, a tax nexus would be provided in source jurisdictions, which will allow profits attributable to Multinational Enterprises (MNEs) in a digitalized economy (without physical presence) getting taxed under domestic rules of these source (market) jurisdictions. This would have been a much simpler solution and would have eliminated the complexity of Amount A rules to a large extent, as we see today.
Corte Interamericana de Derechos Humanos
Solicitud de Opinión Consultiva presentada por la República de Chile y la República de Colombia
Observaciones remitidas por el Centro Sur
Diciembre de 2023
In reference to the invitation extended by the Inter-American Court of Human Rights to submit amicus briefs in the matter of the Request for Advisory Opinion submitted by the Republic of Colombia and the Republic of Chile to the Inter-American Court of Human Rights (IACtHR or the Court) regarding the Climate Emergency and Human Rights. The South Center, an intergovernmental organization of developing countries, respectfully submits to the Inter-American Court of Human Rights the following amicus brief at the request of the Advisory Opinion submitted by the Republic of Chile and the Republic of Colombia.
These observations consider how the definition of shared and differentiated obligations and responsibilities in the legal regime related to climate change is linked to the obligations to cooperate and make reparations arising from the American Convention on Human Rights and the need to consider the right to life and survival of the most affected regions and populations in the various countries and in the region.
The WHO CA+ Discussions on Pathogen Access and Benefit Sharing: State of Play
By Nirmalya Syam
This brief explores the scope of a World Health Organization (WHO) pathogen access and benefit-sharing (PABS) mechanism as a possible outcome of the negotiations ongoing in the WHO Intergovernmental Negotiating Body (INB) for a WHO Convention, Agreement or other Instrument (WHO CA+) for pandemic prevention, preparedness, response and recovery (PPRR). After seven sessions of the INB, substantial differences remain between developed and developing countries on the PABS system. While the text contains specific obligations on rapid sharing of pathogen material and genetic sequence information reflective of the primary interest of developed countries to get such access outside the framework of the Nagoya Protocol to the Convention on Biological Diversity through a specialized WHO instrument such as the PABS system under the WHO CA+, the current text continues to be weak in terms of effectively operationalizing fair and equitable-benefit sharing. To that end, it is critical that detailed provisions on standard material transfer agreements, data access relating to their genomic sequence information and specific obligations on monetary and non-monetary benefit-sharing by recipients of pathogen material and sequence information are included in the provisions establishing the PABS system. Therefore, it is important that the proposals that have been made in this regard by developing countries are incorporated in the draft negotiating text.
Panel During the United Nations Conference on Trade and Development (UNCTAD) e-Week
“Overcoming the fragmentation of digital governance: what role for the Global Digital Compact and e-trade rules?”
Co-organized by the South Centre (SC) and the University of St. Gallen
7 December 2023
Geneva, Switzerland
The Intersection Between Intellectual Property, Public Health and Access to Climate-Related Technologies
By Lívia Regina Batista
On the 20th anniversary of the Doha Declaration on the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS Agreement) and Public Health adopted by the World Trade Organization, we realize that its impact is beyond issues of public health stricto sensu. The Doha Declaration has inspired discussions at the Council for TRIPS regarding access to climate-related technologies. Climate change is the main and most globalized environmental problem with adverse effects on public health, especially for the vulnerable communities in the Global-South. The main argument of the proponents of the discussion in the TRIPS Council is the need to rebalance public interests (such as public health and environmental/climate issues) with the private/economic interests of the most powerful countries and corporations. This debate addresses both the recognition of intellectual property rights as an important means for the promotion of technological innovation, and the required wider dissemination of technologies – be they medicines or climate-related technologies. This research paper explores the possibilities that the TRIPS Agreement and the Doha Declaration create for international transfer of climate-related technologies. Even though such discussions on climate-related technologies have initially failed in linking climate change and public health, as well as the rhetoric of human rights, the relevance of the topic remains. Besides that, the response to public health issues also must learn from the experience in climate change, such as the case studies evidencing the insufficiency and inefficiency of fast-tracking programs to provide for a wider dissemination of technologies – which have now been widely replicated to address the COVID-19 pandemic. Such comparison can also be an entrance point to discuss the public health implications for the international regime on climate change, highlighting that such issues are deeply intertwined, and need to be addressed jointly as well.
Panel During the United Nations Conference on Trade and Development (UNCTAD) e-Week
“Digital health at the crossroads of human rights, AI governance and digital trade”
Co-organized by the South Centre (SC) and the Brazilian Institute for Consumer Protection (Idec)
6 December 2023
Geneva, Switzerland
Climate crisis: anthropocene or corporatocene?
By Dr S Faizi
The author argues that the term ‘anthropocene’ to denote the period of the modern environmental crisis is hollow and a political digression from the reality, and that the crisis is a product of corporate exploitation of the earth’s system. Putting the blame on the entire human society for the environmental crisis is a Western ideological ploy to shield the corporate culprits who have caused the destruction on the strength of their capital and technology. He therefore proposes the term ‘corporatocene’ to mark the epoch of environmental crisis. If anything it is the Western colonization and the invention of the steam engine that are the markers of the start of the pandemic assault on the earth’s natural systems. Obfuscating the debate on this by introducing politically motivated substitutes will only frustrate the efforts to forge meaningful solutions to the climate crisis.
The Global Digital Compact: opportunities and challenges for developing countries in a fragmented digital space
By Carlos Correa, Danish, Vitor Ido, Jacquelene Mwangi and Daniel Uribe
The adoption of a Global Digital Compact (GDC) as one of the outcomes of the Summit of the Future opens up the opportunity to address in a systematic manner issues that are of critical importance for the digital global governance. It also poses a challenge to developing countries, as most of them lack the infrastructure and capabilities to fully participate in the digital transformation. Many inequalities, including a deep digital divide, do exist and would need to be addressed by the GDC for it to become a real instrument of change and improvement in the living conditions and the prospects of a better future for most of the world population. This paper examines the current fragmentation in the digital governance and some of the issues raised by the proposals made by the UN Secretary-General for adoption of the GDC.
Event at the 28th Meeting of the Conference of the Parties (COP28) to the United Nations Framework Convention on Climate Change (UNFCCC)
“Expanding South-South trade in low carbon technologies for development and resilience”
Co-organized by the South Centre (SC), United Nations Conference on Trade and Development (UNCTAD), the International Renewable Energy Agency (IRENA) and the Forum on Trade, Environment and the SDGs (TESS)
3 December 2023, 13:30 – 14:30
