Publications

Investment Policy Brief 12, December 2018

Investor-State Dispute Settlement: An Anachronism Whose Time Has Gone

Investor-State Dispute Settlement (ISDS) – a mechanism that allows foreign investors to bring claims against host governments to an international arbitral tribunal – is a relic that should be abolished. Its alleged benefits have not materialized and its costs – monetary and other – can represent a formidable obstacle to good economic governance. We recommend policymakers to terminate ISDS provisions in existing agreements and eschew them in future trade and investment treaties.

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Tax Cooperation Policy Brief 5, December 2018

The Definition and Treatment of Tax Havens in Brazilian Tax  Law between 1995 and 2015

Over the years, a number of ‘tax haven lists’ have been created at the national and international level, with varying definitions and criteria used to identify jurisdictions falling under their scope. This policy brief presents the experience of Brazil in compiling their national list of tax havens, the road map they followed for its implementation, and the impact that it has had on their foreign investment flows. It also provides the lessons learnt from this experience, which can be positively utilized by other developing countries.

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Research Paper 89, November 2018

History and Politics of Climate Change Adaptation at the United Nations Framework Convention on Climate Change

This research paper provides a perspective on how climate change adaptation has progressed in the multilateral space, under the United Nations Framework Convention on Climate Change (UNFCCC). It describes adaptation and financial institutions under the climate regime and the current scope of their activities. The paper highlights the challenges that lie ahead, particularly around financing, for developing countries to adapt to a rapidly warming world and presents recommendations for the governments to accord higher priority to adaptation.

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Research Paper 88, November 2018

Assessment of South-South Cooperation and the Global Narrative on the Eve of BAPA+40

This research paper gives a brief account of the fast expansion of South-South cooperation (SSC) in volume, modalities and participating countries and institutions. Though SSC is a de facto development compact, there is a tendency to overstate the total concessional financial element of SSC compared to Official Development Assistance (ODA), as SSC constitutes only a small portion of the total ODA from traditional donors.   North-South cooperation (NSC) is still the dominant pillar of development finance; hence SSC needs to be regarded as a complement to and not a substitute for NSC. (more…)

Research Paper 87, November 2018

Stemming ‘Commercial’ Illicit Financial Flows & Developing Country Innovations in the Global Tax Reform Agenda

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.

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Policy Brief 56, October 2018

Setting the pillars to enforce corporate human rights obligations stemming from international law

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.

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Policy Brief 55, October 2018

Advancing international cooperation in the service of victims of human rights violations in the context of business activities

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.

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Policy Brief 54, October 2018

The Use of TRIPS Flexibilities for the Access to Hepatitis C Treatment

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.

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Policy Brief 53, September 2018

Considerations for the Effective Implementation of National Action Plans on Antimicrobial Resistance

Effective design and implementation of national action plans (NAPs) is critical for the response to the growing challenge of antimicrobial resistance (AMR).  This policy brief describes the messages that the South Centre has transmitted to the United Nations Inter-Agency Coordination Group (IACG) on AMR in the context of its public consultation, towards shaping its recommendations that will be submitted to the United Nations Secretary-General in the second half of 2019.

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