International Tax Cooperation: Perspectives from the Global South
About the Book:
A substantive reform of the global tax system involving a variety of multilateral platforms is underway. The question is not whether the tax standards and practices will change, but in which direction.
Developing countries have long sought changes in rules, standards and procedures shaping the allocation of taxing rights among sovereign states. In the wake of the 2008-2010 Great Recession, developed country governments engaged in massive public sector layoffs and channeling enormous public resources to bail out large financial companies and their wealthy investors. The Panama Papers, the Paradise Papers, the Lux Leaks became household words in the United States and Europe because of the journalistic coverage. Other scandals, such as the “cum/ex” fraud in Germany involving a loophole in the taxing of dividend receipts were less known but just as materially significant. Tax reform, particularly as it applied to the treatment of corporations working in multiple tax jurisdictions, thus became not only a problem of developing countries but an issue of global concern.
Collection of Resources on Climate Finance by the South Centre
This Collection contains various types of resources ranging from analytical & research papers, step-by-step guidance documents, short policy briefs, infographics, websites and digital tools dealing with the thematic area of climate finance that are all published after 2010. These resources are curated to support decision-makers and practitioners in finding, easily and in one place, practical resources to navigate the fast-changing and complex climate finance landscape. The resources focus specifically on International Climate Finance and multilateral financing mechanisms without going into detail on climate change & sectoral issues, national (public/private) climate financing and other financing mechanisms. For each resource, a short summary is provided to give the reader a snapshot of its content along with a link to access the full resource.
Gender, Tax Reform and Taxation Cooperation Issues: Navigating Equity and Efficiency under Policy Constraints
By Dr. Mariama Williams
This policy brief has sought to present a review of the state of thinking and research on a pressing issue of the day: tax reform and tax cooperation and its gendered impacts. There is undeniably widespread agreement amongst all the entities of global governance with responsibility for a role in macroeconomic, financial and trade policies that gender equality and women’s empowerment are important to sustained growth and development. Increasingly, these same voices are articulating and researching on how fiscal policy both on the budgetary and on the revenue side can be made more efficient, gender sensitive and gender responsive. Taxation is the latest area of focused attention in this regard. There is now a quite strong body of work, including case studies, that demonstrates how the tax system can work to the disadvantage of socio-economic development and social goals including gender equality and women’s empowerment.
South Centre Quarterly Report, 1 April to 30 June 2019
This report summarizes the programmatic activities of the South Centre during the period 1st April to 30th June 2019. It is intended to provide information, organized by themes, about recent developments in the areas covered by the South Centre’s Work Program and publications made and meetings organized or co-organized by the Centre to examine particular issues or to provide analytical support for international negotiations taking place in various fora. It also informs about external conferences and other meetings where the Centre has participated.
South Centre Quarterly Report, 1 January to 31 March 2019
This report summarizes the programmatic activities of the South Centre during the period 1st January to 31st March 2019. It is intended to provide information, organized by Program and themes, about recent developments in the areas covered by the South Centre’s Work Program and publications made and meetings organized or co-organized by the Centre to examine particular issues or to provide analytical support for international negotiations taking place in various fora. It also informs about external conferences and other meetings where the Centre has participated.
The two-way inter-linkages between gender equality and women’s empowerment and climate change are now well established: climate change impacts and how they are managed, including financing and capacity building support, can help to foster or hinder gender equality and women’s empowerment goals (women’s and men’s lives, livelihoods and well-being) and enhancing gender equality and women’s empowerment goals and processes can help in the successful achievement of climate goals and policies, at national, regional and global levels. (more…)
Integrating a Gender Perspective in Climate Change, Development Policy and the UNFCCC
This policy brief discusses the opportunities, challenges and constraints for integrating a gender perspective into global climate change policy as well as the current effort of gender mainstreaming in the UNFCCC. The brief is a companion piece to a previous note that explored the nature, content and implications of the Gender Decision made at COP 18, Doha, 2012. (more…)
One United Nations: placing development front and centre.
This South Centre Analytical Note discusses the key recommendations of the Report on the UN Panel on System-Wide Coherence (UN Doc. No. A/61/583, 20 November 2006). It points out some key issues that will need to be considered by the UN management and UN Member States in their discussions and deliberations on the way forward for the implementation of the report’s recommendations. (more…)