Other Publications

IsDB, SC, UNCTAD & UNOSSC Joint Publication, April 2024

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.

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South Centre Inputs to the UNSG Report on Embargo Imposed against Cuba, 11 March 2024

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.

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South Centre Inputs – UN Tax Convention, 15 March 2024

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.

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South Centre Report – WAAW 2023, 27 February 2024

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.

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SC Input to OHCHR Report on Loss & Damage and Human Rights, 7 February 2024

Inputs for the analytical study on the impact of loss and damage from the adverse effects of climate change on the full enjoyment of human rights, pursuant to Human Rights Council Resolution 53/6 on human rights and climate change

31 January 2024

The adverse impacts of climate related loss & damage on human rights in the Global South require concrete actions. Our submission shows that a just and fair green transition requires protecting human rights while prioritizing the needs of developing countries, especially by providing climate finance, access to green tech and integrating human rights in climate actions.

See the inputs provided by South Centre to an upcoming study by the UN Secretary-General. The study will be presented to the Human Rights Council in September 2024.

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South Centre Report, 16 January 2024

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).

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SC Submission to IACtHR, December 2023

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.

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SC & IHEID Report, October 2023

Taxation of the Digital Economy 

by Adnan Sose, Nicolás Tascon and Anders Viemose

As globalisation has pushed through complex inter-State trade in goods and services, in parallel there is a growing complexity in determining the taxation of Multinational Enterprises (MNEs) in an increasingly digitalized economy. This report reviews existing bilateral tax treaties between South Centre’s Member States and States where most digitalised MNEs are headquartered, using a threshold of EUR 750 million in annual turnover to limit the number of in-scope MNEs in the study. This analysis produced primary data on South Centre Member States’ source taxing rights scores and the implications of this on tax treaty negotiations to enable effective taxation in the digital economy through the inclusion of the United Nations (UN) solution for digital taxation, Article 12B of the UN Model Tax Convention. Further, the study sought to identify ‘weak’ tax treaties with low source taxing rights which merited a comprehensive renegotiation beyond the inclusion of Article 12B. Furthermore, the reports examined the treatment of “Computer Software” in the tax treaties under study, and concluded with recommendations going forward.

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SC Submission to UN WG on B & HRs, October 2023

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.

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Trends, reasons and prospects of de-dollarization, August 2023

Trends, reasons and prospects of de-dollarization

By Yuefen Li

The 1944 “Bretton Woods Agreement” gave birth to the new international financial system marked by the centrality of the US dollar which is a crucial pillar of the global power of the United States. Over the past eight decades, the asymmetry of the shrinking US economic weight in the world economy and growing dominant role of the dollar has become more and more glaring. The disadvantages of overreliance on the dollar have been keenly felt, especially by developing countries. The recent moves to weaponize the dollar and the payment clearance system have triggered another wave of reassessment by national states and enterprises of the role of the dollar and led to the hitherto most broad-based de-dollarization process covering from Southeast Asia to Latin America and the Middle East. De-dollarization has been incrementally taking place in different forms and led by BRICS and some commodity exporting countries. However, there are many challenges to meaningful de-dollarization. Overall, de-dollarization efforts, despite important progress, have been limited and partial. There has been progress in reducing overreliance on the dollar through foreign exchange reserve diversification and trade invoicing as evidenced by the decline in the dollar’s share of allocated foreign exchange reserves and the increase of trade invoiced and transacted in currencies other than the dollar. However, on aspects requiring the deep financial market and wide network such as foreign exchange transactions, issuance of debt and payment clearance, the dollar’s share has not suffered a decline. To reform the international financial system, the BRICS in particular should continue to take the lead in furthering the de-dollarization efforts.

This is an advanced draft of the Research Paper.

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SC Contribution – TAXING MULTINATIONALS: THE BEPS PROPOSALS AND ALTERNATIVES, 6 July 2023

TAXING MULTINATIONALS: THE BEPS PROPOSALS AND ALTERNATIVES

BEPS Monitoring Group, 6 July 2023

This briefing by the BEPS Monitoring Group (BMG) analyses the outcomes of the latest phase of the G20/OECD project on base erosion and profit shifting, and outlines options and alternatives, especially for developing countries. The BMG is a network of experts on various aspects of international tax, set up by a number of civil society organizations which research and campaign for tax justice including the Global Alliance for Tax Justice, Red de Justicia Fiscal de America Latina y el Caribe, Tax Justice Network, Christian Aid, Action Aid, Oxfam, and Tax Research UK. This report has not been approved in advance by these organizations, which do not necessarily accept every detail or specific point made here, but they support the work of the BMG and endorse its general perspectives. It is based on previous reports, and has been drafted by South Centre’s Abdul Muheet Chowdhary, Alex Cobham, Emmanuel Eze, Tommaso Faccio, Jeffery Kadet, Bob Michel, and Sol Picciotto.

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