The draft contains six principles, and detailed commentary to elaborate on each principle and direct stakeholders to additional resources. The principles are meant to help policymakers and other stakeholders navigate the policy, legislative and administrative issues related to tax incentives, with a particular focus on the circumstances of developing countries. The consultation process invited input on the draft’s content, coverage, applicability, and recommendations for refinement.
REPORT ON ANTIMICROBIAL STEWARDSHIP AND AMRSURVEILLANCE: INSIGHTS FROM THE SOUTH CENTRE WAAW 2024 WEBINAR
By Dr Rasha Abdelsalam Elshenawy
How can we enhance antimicrobial resistance (AMR) surveillance and antimicrobial stewardship (AMS) in resource-limited settings?
The South Centre World Antimicrobial Resistance Awareness Week (WAAW) 2024 Webinar Report highlights barriers, innovative digital tools, and global strategies to combat AMR effectively.
Submission by the South Centre to the Office of the United Nations High Commissioner for Human Rights on Inputs for the comprehensive report on ensuring access to medicines, vaccines and other health products (HRC resolution 50/13)
January 2025
The South Centre has provided input for the OHCHR report on new developments and challenges in ensuring access to medicines, vaccines and other health products.
Combatting overcompliance with unilateral coercive measures – Discussions from South Centre Consultation
By Yuefen Li and Danish
In view of the severe negative impacts of unilateral coercive measures (UCMs) on targeted countries and the international community, and at the request of South Centre Member States, the South Centre organized a meeting on 18 November 2024 with the participation of senior diplomats from a number of developing countries, several of whom have been targeted by UCMs. The meeting focused on the trends and main drivers of overcompliance with UCMs among multinational firms and financial institutions, and the strategies that can be employed to mitigate overcompliance, especially in relation to humanitarian exemptions.
South Centre inputs to the Secretary-General’s synthesis report on opportunities, best practices, actionable solutions, challenges and barriers relevant to a just transition and the full realisation of human rights for all people
December 2024
A just transition requires urgent action! The South Centre calls for increased climate finance, reform of Investor-State Dispute Settlement (ISDS), and upholding Common but Differentiated Responsibilities and Respective Capabilities (CBDRRC) to ensure a sustainable and equitable future for all.
Investor Obligations in International Investment Law
by David Cheng, Jai Abhijit Unde, and James Casey Ryan
Prepared for the South Centre as part of the Geneva Graduate Institute’s LL.M. Legal Clinic Programme
This report first outlines key instruments and different approaches that some States across Africa, Asia, Europe and the Americas have taken to reform the international investment regime in relation to investor obligations. Second, it charts the trends arising from investment tribunals following Urbaser across environmental and human rights cases. Third, it describes and evaluates the reform efforts at the multilateral level. Finally, it summarises and evaluates avenues for policy reform by States.
Health, Intellectual Property and Biodiversity Programme, November 2024
The following matrix provides a factual overview and analysis of the standing and non-standing agenda items of the regular session of the WTO TRIPS Council of 6-7 November. The matrix also discusses the TRIPS Implementation issues as part of the WTO Doha Development Round of negotiations.
Group of 77 and South Centre convening on the Future of Antimicrobial Resistance Response in Developing Countries
Meeting Report
October 2024
On 25 September, the South Centre with the Group of 77 and China discussed solutions for tackling Antimicrobial Resistance and ensuring access to antibiotics and diagnostics.
South Centre Input to an Elements Paper on Financing for Development
15 October 2024
In response to the Co-Facilitators’ Call for Inputs for an Elements Paper on Financing for Development issued on 26 July 2024, the South Centre wishes to provide the following input as a contribution to the preparation process for the Fourth International Conference on Financing for Development (FfD4)*.
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.
