Towards a UN Protocol for Taxing Cross-Border Services in a Digitalized Economy
By Abdul Muheet Chowdhary, Anne Wanyagathi Maina and Kolawole Omole
This Policy Brief offers a way forward on the United Nations Framework Convention on International Tax Cooperation’s (UNFCITC) protocol for taxing cross-border services in a digitalized economy. Such a protocol can provide a way to standardize and harmonize the existing plethora of widely varying Digital Services Taxes (DSTs), which can reduce political tension between the Global North and South, ease compliance costs and uncertainties for business, while providing a basis for the elimination of double taxation. The revenue generated can help bridge the Sustainable Development Goals (SDGs) financing gap and for the realization of human rights in the Global South. The Group of Twenty (G20) can act as a forum where key countries in the North and South can hammer out the architecture of the protocol for taxing cross-border services.
General Statement at the 2nd Preparatory Committee for the 4th International Conference on Financing for Development
New York, 3-6 December 2024
At the 2nd Preparatory Committee for the 4th International Conference on Financing for Development, South Centre emphasised the important opportunity FfD4 presents for developing countries to address significant shortfalls in resource mobilization necessary to implement SDGs & to reform the international financial architecture to align with Southern priorities.
A RAFT FOR THE FUTURE: Can the Pact for the Future Deliver the Multilateral Titanic?
South Centre Statement
24 October 2024
The South Centre participated in the Foundation for Global Governance and Sustainability (FOGGS) event evaluating the Pact For The Future. The Pact is a crucial step but needs a concrete roadmap with clear actions & timelines to find solutions central to developing countries.
STATEMENT BY DR. CARLOS CORREA, EXECUTIVE DIRECTOR OF THE SOUTH CENTRE, TO THE MINISTERS AND GOVERNORS MEETING OF THE INTERGOVERNMENTAL GROUP OF TWENTY-FOUR (G-24)
21 October 2024, Washington D.C.
The South Centre participated in the G-24 Annual Meeting of Ministers and Governors in Washington D.C. See our statement:
Reviewing the Implementation of Select Sustainable Development Goals – A Southern Perspective
By Yuefen Li, Viviana Muñoz Tellez, Vahini Naidu, Danish, Vitor Ido, Peter Lunenborg, Nirmalya Syam, Daniel Uribe
In line with the focus of the work of the South Centre, this paper specifically looks at the following Sustainable Development Goals (SDGs): Goal 1 – No poverty; Goal 2 – Zero Hunger; Goal 3 – Good Health and Well-being; Goal 9 – Industry, Innovation and Infrastructure; Goal 13 – Climate Action; Goal 14 – Life Below Water; Goal 15 – Life on Land; and Goal 17 – Partnerships for the Goals. Particular attention has also been paid to the concerns of least developed countries (LDCs) in relation to the SDGs.
The paper thus seeks to provide a review of the trajectory of the implementation of the aforementioned SDGs in the years since 2015 from the perspective of the Global South. It then spells out the drivers for the progress made and the challenges and the changing narratives in the world today. It also provides some concrete recommendations which can support developing and least developed countries in their sustainable development pathways.
International development cooperation in a changing scenario
Summary of the presentation by Dr. Carlos Correa, South Centre Executive Director, at the Emerging Development Partners’ (EDP) Meeting in Bali on 11 June 2024
UNCTAD at 60: Reflections on six decades of promoting economic development for the Global South
By Yuefen Li and Danish
The United Nations Trade and Development (UNCTAD) celebrated its 60th anniversary in June 2024 in Geneva, holding a high-level Global Leaders Forum that brought together ministers, officials and experts to discuss the multidimensional challenges facing countries, and strategies for advancing the UN 2030 Agenda for Sustainable Development. It highlighted the need for innovative solutions to address current global crises that can promote resilience, economic growth and sustainable development.
Honduras’ Tax Justice Law: Increasing tax collection to achieve the SDGs without increasing tax rates
By Abdul Muheet Chowdhary, Kuldeep Sharma and Kolawole Omole
In April 2023, the government of Honduras submitted a tax reform bill called the “Tax Justice Law” to the National Congress through which it intends to reform the Honduran tax system with potential for improved revenue collection, that too, without introducing new taxes or increasing tax rates. The law aims at Constitutional recognition that tax collection must be progressive, change the principle of taxation from territorial to worldwide taxation of income, introduce Ultimate Beneficial Ownership requirements that inter alia aim to repeal bearer shares, facilitate exchange of information with other jurisdictions, eliminate banking secrecy for tax purposes, implement credit method in domestic legislation to eliminate double taxation, amend the Constitution so as to limit tax exemptions to a maximum period of 10 years, restore transfer pricing audits to check abusive claim of tax incentives and eliminate the possibility of forgiving tax debts. The provisions contained in the Tax Justice Law are timely and welcome, particularly in light of the Global Minimum Tax. They can improve government revenues, reduce public debt and create the fiscal space for achieving the Sustainable Development Goals.
Statement to the 25th Session of the Intergovernmental Working Group on the Right to Development
South Centre
13 – 17 May 2024
The 25th Session of the UN Working Group on RtD is taking place at UN Geneva this week. Realizing the human right to development supports the achievement of the 2030Agenda and the enjoyment of all human rights.
Leveraging the Potential of South-South and Triangular Cooperation for the Decade of Action
A joint publication by Islamic Development Bank (IsDB), South Centre, United Nations Trade and Development (UNCTAD) and United Nations Office for South-South Cooperation (UNOSSC)
This document was prepared for a Side Event to the 19th Non-Aligned Movement (NAM) Summit and Third South Summit, held in Kampala, Uganda in January 2024.
This joint initiative is meant to provide a detailed look at the current state of South-South and Triangular Cooperation (SSTrC) and consider how international development cooperation and the role of developing countries can be enhanced in the future.
The paper aims to, inter alia, explore the landscape of SSTrC uncovered by the COVID-19 pandemic and recent global events; look at how the pandemic acted as a stress test for international cooperation; consider the national institution building necessary for effectively engaging in SSTrC; and suggest different ways forward for leveraging SSTrC towards building resilient societies and achieving national development priorities, the 2030 Agenda for Sustainable Development and the Sustainable Development Goals (SDGs). It considers the possibilities of leveraging SSTrC for enhancing the transfer of knowledge, experiences and technologies within the Global South and increased capacity building in developing countries.
The Global Digital Compact we need for people and the planet
by Anita Gurumurthy, Nandini Chami, Shreeja Sen, Merrin Muhammed Ashraf of IT for Change
The Zero Draft of the Global Digital Compact (GDC) to be adopted at the Summit of the Future is crucial to international digital cooperation under a transformative vision of global digital governance. It should identify the means for achieving equitable participation, sustainable development, gender equality, increased local capacity, public ownership of core digital infrastructure and address the concentration of power in the digital economy. This SouthViews considers some of the shortcomings of the draft GDC, particularly in attaining equitable international data governance and democratic participation in a digital multistakeholder scenario to avoid data monopolies and ensure inclusive policy-making processes, while recentering the objectives of Internet governance for inclusive and development-oriented information societies.
Unlocking the Potential of Copyright Limitations and Exceptions (L&Es)
by Faith O. Majekolagbe
Copyright limitations and exceptions (L&Es) are vital tools for creativity, innovation, access to knowledge and education, and human capital formation. All of these are crucial to the development of societies and achieving the United Nations’ Sustainable Development Goals (SDGs). A strong system of well-defined copyright L&Es guarantees the public adequate access and use of the cultural goods and knowledge that are critical to achieving development goals. This paper identifies and discusses specific clusters of L&Es that are essential for achieving the SDGs. These clusters should be recognized and implemented in copyright laws at national, regional, and international levels to strengthen development objectives. Instead of applying specific L&Es to all countries, regardless of their unique developmental needs, recognizing these clusters of L&Es could help design an approach to international copyright law that is centred around development. Ultimately, this approach would provide greater flexibility in designing development programs that align with the SDGs and recognize copyright law’s inherent development rationale.
