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.
South-South Cooperation: Theoretical Perspectives and Empirical Realities
By Sachin Chaturvedi
Drawing on the heterogeneity and pluralities among the practitioners of South-South Cooperation (SSC), this article argues against any effort to develop a uniform structure of methodological and accounting approaches to capture its nuances. It further elaborates the importance of sectoral interventions in a mission mode that lies at the core of SSC interventions, unlike the project mode approach pursued under the official development assistance (ODA) framework. Underscoring the recent discussions in the literature that the world is moving towards a multiplex that would have no hegemonistic role for any nation, but would simultaneously preserve cultural and political diversity, it calls for moving beyond the idea of “Government to Government” approach to a more democratic process of “people-centric” cooperation. It concludes with the important role that think-tanks from the South are expected to play in strengthening SSC. (more…)
Statement by His Excellency Thabo Mbeki on the occasion of the meeting of the Board of the South Centre
Below is the statement of His Excellency Thabo Mbeki, former President of the Republic of South Africa, and new Chair of the Board of the South Centre, upon conclusion of the 41st meeting of the Board of the South Centre, held on 11 October 2018 at the South Centre in Geneva.
Setting the pillars to enforce corporate human rights obligations stemming from international law
By Daniel Uribe
The release of the Zero Draft of the Legally Binding Instrument to Regulate, in International Human Rights Law, the Activities of Transnational Corporations and other Business Enterprises by the Chairperson of the Open-ended Intergovernmental Working Group on Business and Human Rights (OEIGWG), is likely to revive discussions on the recognition of corporate entities as subjects of international law. The present brief examines corporate entities’ human rights obligations in the context of the Zero Draft, taking into account the views and comments presented during the first three sessions of the OEIGWG and the need to advance the discussion on those entities’ obligations under international law.
Advancing international cooperation in the service of victims of human rights violations in the context of business activities
By Kinda Mohamadieh
A zero draft of a legally binding instrument to regulate, in international human rights law, the activities of transnational corporations and other business enterprises, is the subject of discussions in an inter-governmental open ended working group under the auspices of the Human Rights Council (15-19 October 2018). The draft aims at harnessing international cooperation among home and host states of business enterprises in order to address barriers to get remedies to victims of human rights violations in the context of business activities of transnational character. This brief discusses the approach to States’ role and obligations as proposed under the zero draft.
The Use of TRIPS Flexibilities for the Access to Hepatitis C Treatment
By Dr. Germán Velásquez
In late 2013, a new Hepatitis C treatment called direct-acting antivirals (DAAs) was introduced in the market at unaffordable prices. The eradication of the disease is possible if medicines can be purchased at AFFORDABLE prices within health budgets. IF THIS IS NOT THE CASE, governments should consider the use of the TRIPS flexibilities to facilitate access to the treatment.