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)
Foreign Investment Flows in a Shifting Geoeconomic Landscape
By Danish
The economic shocks from the pandemic and rising geoeconomic tensions have triggered an accelerated restructuring of foreign investment flows in global value chains. As the previous determinants of foreign investment are rapidly changing, many new risks and opportunities abound for developing countries looking to attract FDI into their economies. This paper therefore looks at some of the important issues affecting foreign investment flows to developing countries both now and in the future. It then lays out some policy imperatives which can help countries ensure that the inbound foreign investment is responsible, sustainable and contributes to achieving the national development priorities.
STATEMENT BY DR. CARLOS CORREA, EXECUTIVE DIRECTOR OF THE SOUTH CENTRE, TO THE MINISTERS AND GOVERNORS MEETING OF THE INTERGOVERNMENTAL GROUP OF TWENTY-FOUR (G-24)
10 October 2023, Marrakesh, Morocco
To address the global polycrisis, developing countries need to come together to demand reforms in the international rules & architecture for debt, development finance, trade & tax to achieve equitable outcomes, fight climate change and meet SDGs.
The Process to negotiate a Legally Binding Instrument on Business and Human Rights
18 Oct 2023, 15:30-17:00 CEST
This open consultation is an opportunity for participants representing developing countries, civil society and academia to exchange views and discuss the ongoing process to negotiate an international instrument to regulate the human rights impacts of transnational corporations and other business enterprises.
The South Centre is seeking to fill a Researcher position in the South Centre Tax Initiative, the organization’s flagship project for promoting cooperation among developing countries on international tax matters. The Researcher will be required to carry out analysis to support the ongoing negotiations on international taxation in the United Nations and the OECD. The analysis will focus on the implications for developing countries of the various international tax standards under negotiation with a view to providing the South Centre’s Member States and developing countries from the G-77+China with policy advisory and capacity building. The Researcher will also be required to produce revenue estimates of the policy proposals of developing countries and where necessary, a comparison with the proposals of developed countries. The Researcher is expected to have deep knowledge of international taxation, particularly in transfer pricing and a strong background in economics and quantitative economic analysis.
Colombia declara de interés público el uso de patente sobre Dolutegravir para incrementar el acceso a tratamiento a personas que viven con HIV
3 de octubre de 2023
El South Centre, el organismo intergubernamental de 55 países en desarrollo, celebra la decisión del Gobierno de Colombia de hacer uso gubernamental no comercial de una patente con el objetivo de garantizar que las personas que viven con VIH reciban tratamientos basados en Dolutegravir (DTG). Estos tratamientos son financiadas con recursos públicos asignados a la salud.
