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.
Trade Policy Uncertainty and Impacts on Developing Countries’ Exporters: The Case of Sri Lanka
By Anushka Wijesinha and Senith Abeyanayake
Key Takeaways:
Rapid increases in uncertainty have material implications for economies. Each tariff announcement by the US President triggered a fresh round of uncertainty and speculation, with ambiguities of implementation and frequent changes in timelines.
Global indices tracking uncertainty are recording historic highs in recent months.
Our study of Sri Lankan export-oriented firms finds that there is wide variation in how, and to what extent, trade policy uncertainty has affected them. Firms experienced mixed impacts on orders to the US, with differences observed both within and across sectors.
Buyer reactions to tariff announcements were mixed, with some ‘wait-and-see’ approaches and some margin shrinkage. Exporters have taken diverse measures to adapt to the uncertainty, ranging from absorbing margin losses to commencing export diversification.
Experiences and Challenges Faced by Sri Lanka in Implementing the Highest Attainable Standard of Health, Including Health Equity and Sexual and Reproductive Health and Rights
By Janani Sivapakthan
Sri Lanka’s long-standing commitment to free and equitable healthcare with a focus on primary healthcare has yielded impressive achievements in health equity, maternal and child health, disease elimination, and sexual and reproductive health and rights. However, Sri Lanka faces challenges in upholding health equity in the context of escalating domestic and global pressures. Safeguarding the highest attainable standard of health for all Sri Lankans requires addressing underinvestment, workforce migration, uneven service distribution, and the emerging burden of non-communicable diseases in a context of economic constraint.
Promoting Health Equity and Reproductive Rights in Angola
By Sandra Benge Neto
This article examines Angola´s progress in rebuilding its health system in the post conflict era, focusing on health equity and the promotion of Sexual and Reproductive Health and Rights (SRHR) in alignment with the Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa (Maputo Protocol) and international human rights commitments.
Despite significant advances – such as the expansion of primary healthcare, municipalization of services, and youth–friendly centres – Angola continues to face challenges including geographic disparities, sociocultural barriers to contraception, insufficient funding, and limited data systems. Drawing from national initiatives and community based experiences, this article highlights best practices and strategic recommendations to accelerate Angola´s implementation of the Maputo Protocol and achieve universal, gender–responsive health coverage.
Brazil’s challenges in implementing the highest attainable standard in Sexual and Reproductive Health and Rights
By Camila C. Gasparro
This paper examines Brazil’s efforts to improve women’s Sexual and Reproductive Health and Rights. Brazil is making progress through the Ministry of Health and collaborative engagement with social movements. However, persistent structural barriers continue to disproportionately undermine women’s sexual and reproductive rights, particularly among Black, Indigenous, and vulnerable populations.
Promoting a Symbiotic Relationship Between Trade Policy and Climate Action
By Vahini Naidu
This paper is based on remarks delivered in the lead up to COP30. It outlines how African countries are working to align trade, climate action, and development priorities through early transparency on climate-related trade measures, technology transfer, and the protection of policy space for green industrialisation. It also highlights the growing focus on critical minerals, the rise of unilateral climate-related trade measures, and the need to bring scattered initiatives into a coherent multilateral framework that supports fair and sustainable outcomes.
WIPO’s new Treaty on genetic resources and associated traditional knowledge – a long-awaited and groundbreaking step towards combatting biopiracy
By Wend Wendland
WIPO’s new Treaty on Intellectual Property, Genetic Resources and Associated Traditional Knowledge responds to an over 25 years’ demand by developing countries to combat biopiracy. The Treaty is the first intellectual property treaty for which those countries were the proponents. While the Treaty’s adoption on May 24, 2024 was a momentous milestone in the evolution of the patent system, it is critical that the Treaty’s paradigm-shifting political and symbolic importance be matched by its practical effectiveness.
On September 24, 2025, two agreements were announced with generic drug manufacturers in India for the supply of generic lenacapavir at $40 (instead of the original $28,218) per patient per year. However, these generics can only be supplied to the countries included in Gilead’s voluntary license, excluding too many from accessing this price.
The negotiations on the Pathogen Access and Benefit Sharing System under the WHO Pandemic Agreement: State of Play as of September 2025
By Viviana Munoz Tellez, German Velasquez
The World Health Organization (WHO) Member States adopted a Pandemic Agreement in May 2025 but deferred negotiations on the critical Pathogen Access and Benefit Sharing System (PABS). Despite the tight timeline, the Intergovernmental Working Group (IGWG) has made minimal progress as of September 2025, with no draft text produced and formal negotiations yet to begin. The PABS system is essential for pandemic equity, balancing rapid pathogen sharing with equitable access to vaccines and treatments. But with the current approach to the IGWG process, without formal negotiations underway, Member States risk failing to finalize the PABS Annex by the March 2026 deadline.
WTO TRIPS Agreement: Insights from a Negotiator at the Uruguay Round of GATT
By Jayashree Watal
This article recounts how the TRIPS Agreement negotiations took place from the perspective of a participant in the negotiations. It outlines India’s concerns with the developed countries’ proposals and notes that most developing countries wrongly thought that TRIPS was about trade in counterfeit goods, a subject that was first broached at the end of the Tokyo Round in 1978-9. On the contrary, Industry associations of the US, EU and Japan had, quite early on in the negotiations in 1988, drawn up a legal text very close to what became the final text of the TRIPS Agreement.
New Amendments to the International Health Regulations: Strengthening Access to Health Products in Emergencies and Pandemics
By Viviana Munoz Tellez
The International Health Regulations amendments entered into force on September 19, 2025 across most World Health Organization (WHO) Member States. These updates don’t give WHO any new powers but help countries work better together to advance fair and timely access to health products such as vaccines, treatments and diagnostics needed to respond to health emergencies. The real challenge now is implementation and building the necessary capabilities to make these improvements function.
Trump and the Return of the Nation-State: Hegemony and Crisis of the Neoliberal Global Order
By Humberto Campodonico
This article examines the deepening crisis of the global economic and trade order established after World War II, a crisis accelerated by Donald Trump’s return to the United States presidency. Trump has adopted a stance openly hostile to neoliberal globalization, promoting instead a project centered on reinforcing the nation-state, employing commercial coercion, and using economic power to preserve US hegemony by neutralizing China. His “reciprocal tariffs” and the “Big Beautiful Bill” illustrate this shift, breaking with the World Trade Organization and consolidating elite power while sharply reducing social spending. Far from correcting the inequities of neoliberal globalization, these measures channel the social dislocations of deindustrialization and the impoverishment of the US Rust Belt into an authoritarian discourse of economic sovereignty.
The article situates this process within the broader crisis of democratic capitalism, marked by declining trust in liberal democracy and the rise of populisms and authoritarian regimes that capitalize on discontent without offering redistributive solutions. The analysis draws on Graham Allison’s “Thucydides Trap” and Carla Norrlöf’s reading of Ibn Khaldun to explain both hegemonic rivalry and internal fragmentation. Finally, it explores alternatives to the failed neoliberal order and argues for opening a collective debate on a new international system in which the Global South must play a role.
