MC14 in Yaoundé: Twenty Questions on the Process Documents
A Note on Questions Arising from the MC14 Documents Released on 6 March 2026, 9 March 2026
By Vahini Naidu
This note raises twenty questions arising from the MC14 process documents released on 6 March 2026. It examines whether the conference architecture is consistent with the Geneva First Principle, the WTO Rules of Procedure, and the member-driven character of the organisation.
South Centre Inputs to the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation
The Intergovernmental Negotiating Committee (INC) on the United Nations Framework Convention on International Tax Cooperation (UNFCITC) released three documents in January 2026 to inform negotiations at its Fourth Session, held in February 2026 in New York:
The South Centre submitted inputs on the three documents on February 26 and March 6, 2026, following a call for input by the INC. The submissions are reproduced below:
Elevating South Voices in the Global AMR Response
Report of Impact and Lessons Learned (2018 – 2025)
South Centre
Evaluation of the initiatives implemented with financial support from the Fleming Fund, Department of Health and Social Care, United Kingdom
Contribution to the Report of the UN Secretary-General on the implementation of General Assembly Resolution on the “Necessity of ending the economic, commercial and financial embargo imposed by the United States of America against Cuba”
South Centre
13 February 2026
The illegal blockade against Cuba is a continuing violation of the UN Charter & international law and must be lifted to allow full realisation of human rights and SDGs. See the South Centre inputs to the UN Secretary-General’s report, emphasising urgent need to end the blockade.
MC14 in Yaoundé: Implementation of Consensus in Ministerial Preparations
An Analytical Note on the Evolving Consensus Practices in the Lead-Up to MC14, 23 February 2026
By Vahini Naidu
This Analytical Note examines four procedural developments in the preparations for MC14 against the consensus requirements of Article IX:1 of the Marrakesh Agreement. These concern: (i) the transmission of the draft fisheries subsidies decision without a formal meeting of the negotiating body; (ii) the General Council Chair’s requirement that Members pre-secure consensus before proposed text can be considered for the Ministerial Declaration; (iii) the conduct of WTO Reform consultations outside formal WTO bodies; and (iv) the separation between the consensus-governed agenda and the non-consensus modalities that shape the Conference programme. Each development engages with one or more of the safeguards embedded in the treaty definition of consensus. The Note observes that these evolving practices, which have not been formally authorized by the membership, may have particular implications for developing countries and LDCs with limited delegation capacity.
OECD Two Pillar Solution: Designed to Prevent the Offshoring of High Tech Production to the Global South
By Abdul Muheet Chowdhary
The Organisation for Economic Co-operation and Development (OECD) Two Pillar solution is a tool of the developed countries designed to: a) prevent Multinational Enterprises (MNEs) in frontier technologies like clean energy, computing, semiconductors, etc. from offshoring production to developing countries, and b) minimize Global North MNEs’ taxable profits in developing countries. The recent exemption of the United States’ MNEs from certain aspects of the OECD Global Minimum Tax further strengthens these objectives. South Centre Member States and other developing countries should resist pressures to adopt the Two Pillar solution and make informed, evidence-based decisions, while considering the benefits of other simpler and more beneficial alternatives.
G20 Critical Minerals Deal: A Step Toward Equity or a New Extractive Frontier?
By Touba Esfahani Nejad
This paper examines the Group of Twenty (G20) Critical Minerals Framework adopted under South Africa’s Presidency and the extent to which it represents a shift toward more equitable mineral governance. It analyses the Framework’s key pillars and political commitments alongside the Johannesburg G20 Leaders’ Declaration, assessing their implications for mineral-rich developing countries, importing economies, refining hubs, and the G20 itself. The paper pays particular attention to gaps between stated ambitions and practical constraints having in view financing, technology transfer, and the policy space under the World Trade Organization (WTO) rules. It concludes by identifying the conditions under which the Framework could support real value addition and industrialization in the Global South rather than function as a supply-security tool for advanced economies.
Analysis of Intellectual Property Issues Ahead of the WTO 14th Ministerial Conference
By Nirmalya Syam, Viviana Munoz Tellez
This policy brief analyses the issues pertaining to the World Trade Organization (WTO) Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS Agreement) that were discussed in the General Council meeting on 16-17 December 2025. Despite the strategic importance of these issues, the divergence on TRIPS issues and on the priorities for the future work of WTO among Members did not allow the General Council to decide on any of these matters. None of the issues were noted for decision in the 14th Ministerial Conference (MC14), which is scheduled to be hosted in Yaoundé, Cameroon in March 2026. This reluctance of some Members to engage substantively on intellectual property (IP) issues has become a regular dynamic in the TRIPS Council. However, the MC14 should, at the least, decide to extend the moratorium on TRIPS Non-Violation and Situation Complaints and extend the period for acceptances by Members of the Protocol Amending the TRIPS Agreement. Moreover, there is an understanding that all issues remain on the table, regardless of whether they are taken up at the Conference.
Inputs to UN CSTD Working Group on Data Governance at All Levels
Track 3 – Considerations of Sharing the Benefits of Data
South Centre
February 2026
The South Centre submission to the United Nations Working Group on Data Governance highlights how economic and social benefits of data can accrue more equitably to the people and countries of the Global South.
Input for the Working Group on the Rights of Peasants and Other People Working in Rural Areas
Report on Peasant Territories on Land and Sea
South Centre
February 2026
The South Centre has officially submitted its inputs to the UN Working Group on the Rights of Peasants and Other People Working in Rural Areas for their upcoming thematic report on “Peasant Territorialities of Sea and Land.”
Our submission emphasises that realising the rights recognised in the UN Declaration on the Rights of Peasants (UNDROP), particularly Article 17, depends on a fundamental shift in how “territory” is legally understood and economically managed.
The South Centre focuses on:
Climate finance must support peasant agroecology, not displace the very people who steward the land.
Taxation of digital services – A Domestic Law Solution for Overcoming Tax Treaty Barriers
By Radhakishan Rawal
Tax treaty treatment of source taxation of cross-border services continues to be an unresolved issue even fifteen years after it was recognized as a major issue within the Base Erosion and Profit Shifting (BEPS) Project. While the Organisation for Economic Co-operation and Development (OECD) Inclusive Framework’s Amount A of Pillar One does not seem to be getting finalised, at the United Nations (UN) an Intergovernmental Negotiating Committee (INC) is working on a UN Framework Convention on International Tax Cooperation which will offer a solution to the issue. The success of the UN’s initiative will depend on how many developed countries sign the Framework Convention and relevant Protocols.
This article evaluates a Domestic Law Solution to the issue which was presented at the February 2026 session of INC at New York. As per this solution, the domestic law of the source country can define the term “profits of an enterprise” to exclude consideration for digital services and thus bypass treaty restrictions on source taxation. As a result of this, the source country will be able to levy tax on such income in terms of Article 21(3) of the tax treaties signed by it provided the wording of Article 21(3) is identical to that in the UN Model Tax Convention.
AI and the Global South: Impacts, Opportunities, and Policy Approaches
By Danish
Artificial intelligence (AI) is set to transform economies and societies worldwide, with significant implications for people and the planet. For developing nations, AI will bring both transformative benefits and risks, requiring a proactive approach to its regulation that builds safeguards while promoting innovation. This paper therefore provides an assessment of the potential multidimensional impacts of AI on the people and countries of the global South, particularly on their digital transformation, labour and industrial development.
The paper further emphasises the need for developing nations to consider flexible policy frameworks for AI governance, tailored to their own unique needs, priorities, and capacities. Emphasising the importance of multistakeholder engagement, such as through opportunities provided by the India-AI Impact Summit, the paper underscores the need for effective international cooperation to build safe, trustworthy AI that promotes sustainable development.
