Summary of Carlos Correa’s intervention at the 25th Meeting of COMSATS Coordinating Council
Below is the summary of South Centre Executive Director Carlos Correa’s intervention at the 25th Meeting of the Commission on Science and Technology for Sustainable Development in the South (COMSATS) Coordinating Council.
Analysis of Imbalanced Tax Treaties of Developing Countries
Insights From the Tax Treaties Explorer Database
By Aiwei Feng, Shristi Joshi and Quinn McGannon
This report will start from exploring the historical background, theoretical frameworks, and practical implications of tax treaties, with a specific focus on their impact on developing countries. Utilizing diverse literature and datasets, including the Tax Treaties Explorer (TTE) from the International Centre for Tax and Development, it aims to identify restrictive tax treaties and provisions disadvantageous to developing nations. The methodology involves desk reviews, data analysis, and case studies to offer insights into challenges faced by developing countries in international taxation. By scrutinizing key provisions like those concerning permanent establishment and withholding taxes, it aims to highlight how treaties affect revenue generation, economic sovereignty, and development outcomes of South Centre Member States. South Centre Member States have been chosen for the purpose of this study due to their status as developing countries with much to gain from renegotiating their existing tax treaties.
Ultimately, this study intends to fill the gap in terms of treaty research and development of tax treaties of South Centre Member States by identifying their restrictive tax treaties and provisions therein with Organisation for Economic Co-operation and Development (OECD) countries. The choice of OECD countries reflects their status as mostly developed countries. At the same time, the study also intends to supplement tax treaties literature so far dominated by legal and economic analyses by focusing specifically on identifying specific restrictive provisions.
FIRST DISCUSSIONS ON DAMAGES IN THE INVESTOR-STATE DISPUTE SETTLEMENT SYSTEM AT UNCITRAL WORKING GROUP III
By José Manuel Alvarez Zárate
This paper summarises the history of initial discussions within UNCITRAL Working Group III (WG.III) on the reform of investor-state dispute settlement (ISDS) regarding the lack of correctness, consistency and predictability of compensation awards. It covers the period up to 2022, beginning with the initial concerns expressed by some countries of the Global South regarding the methodologies used to assess damages and the Draft on Damage Assessment and Compensation prepared by the UNCITRAL Secretariat, which served as the basis for subsequent discussions among the members of WG.III. It then describes the comments made by some states and observers on this draft and the discussions that ensued, including the discussion of damages as part of the issues of ISDS reform. A second paper on this topic will describe the period from September 2022 to the publication by the Secretariat of the second draft of procedural and cross-cutting issues on July 8, 2024.
The purpose of this paper is to provide Global South States with a track record of the main concerns expressed by States on various aspects of damages during the discussions in UNCITRAL WG.III, which have often been lost at some point during the long process of discussions on ISDS reform.
Reviewing the Implementation of Select Sustainable Development Goals – A Southern Perspective
By Yuefen Li, Viviana Muñoz Tellez, Vahini Naidu, Danish, Vitor Ido, Peter Lunenborg, Nirmalya Syam, Daniel Uribe
In line with the focus of the work of the South Centre, this paper specifically looks at the following Sustainable Development Goals (SDGs): Goal 1 – No poverty; Goal 2 – Zero Hunger; Goal 3 – Good Health and Well-being; Goal 9 – Industry, Innovation and Infrastructure; Goal 13 – Climate Action; Goal 14 – Life Below Water; Goal 15 – Life on Land; and Goal 17 – Partnerships for the Goals. Particular attention has also been paid to the concerns of least developed countries (LDCs) in relation to the SDGs.
The paper thus seeks to provide a review of the trajectory of the implementation of the aforementioned SDGs in the years since 2015 from the perspective of the Global South. It then spells out the drivers for the progress made and the challenges and the changing narratives in the world today. It also provides some concrete recommendations which can support developing and least developed countries in their sustainable development pathways.
Comments to the Global Digital Compact Third Revision
South Centre
Geneva, August 2024
The Global Digital Compact to be agreed in September 2024 is a step towards equitable digital transformation.
Implementation of the Global Digital Compact will require inclusive, strengthened multilateralism, international cooperation and financing to close digital divides.
International development cooperation in a changing scenario
Summary of the presentation by Dr. Carlos Correa, South Centre Executive Director, at the Emerging Development Partners’ (EDP) Meeting in Bali on 11 June 2024
South Centre Inputs on “Zero Draft Terms of Reference for a UN Framework Convention on International Tax Cooperation”
20 June 2024
The South Centre submits the following inputs to the Chair of the Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation.
Unveiling the Controversies: ICTs in Agriculture and the Challenges for Africa
By Ruthbetha Kateule and Thaura Ghneim-Herrera
The integration of Information and Communication Technologies (ICTs) in African agriculture presents both significant opportunities and challenges. While ICTs can enhance efficiency and productivity, addressing the digital divide and structural inequalities is crucial for their effective implementation. It is imperative to incorporate local knowledge and address region-specific challenges to ensure that these technologies are accessible and beneficial to all, particularly in rural and underserved areas. Moving forward, a balanced approach that focuses on sustainable development, equitable access, and environmental stewardship will be key to realizing the full potential of smart agriculture in Africa and the Global South.
This paper presents a summary of a research conducted with the support of the Montpellier Advanced Knowledge Institute on Transitions (MAK’IT) of the University of Montpellier, within the framework of the 2024 COHORT programme, and the cooperation of the South Centre.
Leveraging the Potential of South-South and Triangular Cooperation for the Decade of Action
A joint publication by Islamic Development Bank (IsDB), South Centre, United Nations Trade and Development (UNCTAD) and United Nations Office for South-South Cooperation (UNOSSC)
This document was prepared for a Side Event to the 19th Non-Aligned Movement (NAM) Summit and Third South Summit, held in Kampala, Uganda in January 2024.
This joint initiative is meant to provide a detailed look at the current state of South-South and Triangular Cooperation (SSTrC) and consider how international development cooperation and the role of developing countries can be enhanced in the future.
The paper aims to, inter alia, explore the landscape of SSTrC uncovered by the COVID-19 pandemic and recent global events; look at how the pandemic acted as a stress test for international cooperation; consider the national institution building necessary for effectively engaging in SSTrC; and suggest different ways forward for leveraging SSTrC towards building resilient societies and achieving national development priorities, the 2030 Agenda for Sustainable Development and the Sustainable Development Goals (SDGs). It considers the possibilities of leveraging SSTrC for enhancing the transfer of knowledge, experiences and technologies within the Global South and increased capacity building in developing countries.
Contribución del Centro Sur al Informe del Secretario General de las Naciones Unidas sobre la aplicación de la Resolución A/RES/78/7 de la Asamblea General sobre la “Necesidad de poner fin al bloqueo económico, comercial y financiero impuesto por los Estados Unidos de América contra Cuba”
Esta contribución del Centro Sur se presenta en respuesta a la solicitud del Secretario General como un aporte al informe del Secretario General de acuerdo a la resolución A/RES/78/7, con respecto a la imposición de medidas económicas, financieras y comerciales unilaterales por parte de los Estados Unidos de América, contra Cuba, en violación de los principios básicos de la Carta de las Naciones Unidas.
South Centre Inputs on “Terms of Reference for a UN Framework Convention on International Tax Cooperation”
15 March 2024
The South Centre provided its inputs to the work of the United Nations’ Ad Hoc Committee to draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation. The Chair of the Ad Hoc Committee invited stakeholders to provide inputs to inform the work to be undertaken by the Committee.
The Terms of Reference are the foundation of the architecture of the Convention, which has the potential to fundamentally reform the international tax system to make it fairer for developing countries.
The Ad Hoc Committee was constituted consequent upon the historic resolution adopted by the General Assembly on 22nd December 2023. The United Nations Framework Convention aims to strengthen international tax cooperation and make it fully inclusive and more effective.
Support for awareness campaigns on Antimicrobial Resistance
By Mirza Alas
Civil society organisations (CSOs) are crucial in mobilising local action to address Antimicrobial Resistance (AMR) and provide health promotion strategies closer to the community. Recognising this, the South Centre continuously supports grass root and context-specific efforts in developing countries on raising awareness on the threat of rising resistance to medicines that is making it harder to treat infections.
The World AMR Awareness Week (WAAW) is held annually to increase global awareness and understanding of AMR. The theme for the 2023 WAAW campaign was “Preventing Antimicrobial Resistance Together,” which took place from November 18 to 24.
To support WAAW 2023, the South Centre offered small grants to eleven CSOs to design and launch awareness and education campaigns on AMR, with financial support from the Fleming Fund. The selected organisations represent youth, women, healthcare workers, veterinarians, and students. This report is a summary of all the different campaigns.
