G-24 South Centre Call for Papers

G-24 South Centre Call For Papers: Comparing tax revenues to be generated from United Nations and OECD Subject To Tax Rule (STTR)

Deadline – 1 July 2024

The G-24 and the South Centre have launched this Call For Papers providing funding for studies which can produce country level comparative revenue estimates of the UN and OECD STTR on the 65 combined Member States of the South Centre (available here) and the G-24 (available here). The data should clearly provide how much revenue each Member State will get if they opt for the UN STTR vs the OECD STTR. The objective is to help Member States of both intergovernmental organizations make informed decisions on adopting the version of the STTR which is more beneficial to them.

Member States of the G-24 and the South Centre are advised to wait till the publication of the results of this study before taking a decision on whether or not to sign the OECD STTR MLI.


Send the abstract proposal of up to 700 words to taxcooperation@southcentre.int and g24@g24.org with the subject titled “Submission: Call for abstracts on UN and OECD STTR” together with a CV.

A response will be provided to selected participants by 15 July 2024.

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