United Nations (UN)

South Centre Statement to G-24, 22 April 2025

STATEMENT BY DR. CARLOS CORREA, EXECUTIVE DIRECTOR OF THE SOUTH CENTRE, TO THE MINISTERS AND GOVERNORS MEETING OF THE INTERGOVERNMENTAL GROUP OF TWENTY-FOUR (G24)

 22 April 2025, Washington, D.C.

The South Centre statement to the G24 Ministerial Meeting highlights the risks of a darkening global economic outlook and need for collective action at UN and FfD4 for addressing systemic issues & reforming the international financial architecture, especially for taxation & sovereign debt.

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SouthViews No. 285, 28 March 2025

Advancing International Cooperation under the Global Digital Compact

By Danish

Bridging the global digital divide in new and emerging technologies, particularly Artificial Intelligence, will require developing countries to strongly leverage international cooperation to build digital skills, knowledge and gain access to these technologies which can accelerate their digital transformation and sustainable development. This emphasis on international cooperation is also deeply embedded in the Global Digital Compact, which was adopted as part of the Pact for the Future. This paper therefore looks at how international cooperation modalities have been included in the GDC across the different issue areas, how developing countries are already engaging with the GDC through their national initiatives, and provides some useful considerations going forward.

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Policy Brief 138, 27 March 2025

Will the Global Digital Compact ensure an equitable future for Developing Countries?

By Daniel Uribe

The Global Digital Compact (GDC), adopted by the United Nations General Assembly in 2024, aims to establish a framework for equitable digital transformation, particularly for developing countries. While the GDC acknowledges the importance of human rights, bridging the digital divide, and ensuring a just transition, it faces significant challenges in addressing structural inequalities and implementing robust accountability mechanisms. This paper examines the GDC’s potential to foster an inclusive digital future, highlighting the necessity of addressing fundamental rights, promoting business accountability through a legally binding instrument, and recognising the interconnectedness of digital inclusion with access to essential resources like energy, education, and healthcare.

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South Centre Input to UNSG Report on Implementation of UNGA Resolution A/RES/79/7, March 2025

Contribución del Centro Sur al Informe del Secretario General de las Naciones Unidas sobre la aplicación de la Resolución A/RES/79/7 de la Asamblea General sobre la “Necesidad de poner fin al bloqueo económico, comercial y financiero impuesto por los Estados Unidos de América contra Cuba”

Esta contribución del Centro Sur se presenta en respuesta a la solicitud del Secretario General como un aporte al informe del Secretario General de acuerdo a la resolución A/RES/79/7, con respecto a la imposición de medidas económicas, financieras y comerciales unilaterales por parte de los Estados Unidos de América, contra Cuba, en violación de los principios básicos de la Carta de las Naciones Unidas y el Derecho Internacional.

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Research Paper 216, 27 February 2025

Will the Pact for the Future Advance a Common Global Agenda on the Challenges Facing Humanity?

By Viviana Munoz Tellez, Danish, Abdul Muheet Chowdhary, Nirmalya Syam, Daniel Uribe

At a time when multilateralism is needed more than ever to address the global challenges and rising geopolitical tensions, paradoxically, the capacity and delegated power of the United Nations (UN) to uphold a rule-based order to keep peace and security is being weakened. Even in an increasingly multipolar world, a retreat towards unilateralism by world powers masked as national sovereignty is dangerous and highly unfavourable for developing countries. In this light, the United Nations Pact for the Future, a new forward-looking agenda of commitments adopted by consensus by UN Member States in September 2024, is a welcome initiative. The Pact for the Future, nonetheless, is short in delivering commitments on transformative changes in global governance and solutions to the most pressing global challenges. This document briefly examines some of the actions and high-level commitments in the Pact of the Future to strengthen multilateral cooperation and provides recommendations for their implementation.

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SC Statement at FOGGS event, 24 October 2024

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.

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Research Paper 211, 14 October 2024

The Implications of Treaty Restrictions of Taxing Rights on Services, Especially for Developing Countries

By Faith Amaro, Veronica Grondona, Sol Picciotto

Taxation of cross-border services has been identified as a high priority issue in the United Nations (UN) negotiations to establish a new global framework for tax. This paper analyses the defects of international tax rules as applied to services, and their exploitation by multinational enterprises (MNEs), focusing on the impact on developing countries. Services have become increasingly important for economic development, but international tax rules favouring delivery by non-residents act as a disincentive to the growth of local services providers, particularly disadvantaging developing countries which are mainly hosts to MNEs. We analyse the restrictions on source taxation of services in tax treaties, particularly those based on the model of the Organisation of Economic Co-operation and Development (OECD), and show that their spread has been accompanied by a widening deficit in services trade of developing countries, while the weakening of their attempts to protect their tax base through withholding taxes has resulted in increasing losses of tax revenue. The paper combines detailed qualitative analyses of tax treaties with quantitative estimates of their effects on trade and tax revenues for services of five developing countries: Argentina, Brazil, Colombia, Kenya and Nigeria. Our analysis suggests that a new approach is needed for taxation of services, breaking with the residence-source dichotomy, and adopting formulary apportionment. This could be based on the standards agreed in the Two Pillar Solution of the OECD/Group of Twenty (G20) project on base erosion and profit shifting (BEPS) and developed now through the UN.

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South Centre Report, September 2024

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.

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Research Paper 208, 10 September 2024

Catalyzing Policy Action to Address Antimicrobial Resistance: Next Steps for Global Governance

By Anthony D. So

The United Nations General Assembly has taken up Antimicrobial Resistance (AMR) twice in the past decade, but the follow-through on commitments and financing of both Global and National Action Plans on AMR have lagged considerably behind the policymaker pronouncements. The need to update the intersectoral approach to the Global Action Plan on Antimicrobial Resistance requires urgent attention if measurable progress is to be made in tackling this One Health challenge. This paper identifies where progress must pick up and outlines how intersectoral action might catalyze needed next steps.

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South Centre Comments to the GDC 3rd Rev, August 2024

Comments to the Global Digital Compact Third Revision

South Centre

Geneva, August 2024

The Global Digital Compact to be agreed in September 2024 is a step towards equitable digital transformation.

Implementation of the Global Digital Compact will require inclusive, strengthened multilateralism, international cooperation and financing to close digital divides.

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SouthViews No. 273, 22 August 2024

The United Nations Call to Enhance International Cooperation for Capacity-Building on Artificial Intelligence

By Carlos M. Correa

Artificial Intelligence (AI) has rapidly evolved into a transformative technology that permeates various facets of modern life, ranging from healthcare and education to finance and national security. Recognizing the profound implications and global nature of AI, the United Nations General Assembly (UNGA) adopted Resolution A/78/311 which aims at fostering international cooperation regarding capacity-building in AI and ensuring that its development and deployment are ethical, equitable, and beneficial to all.

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SC Statement on Adoption of Draft TORs for UN Tax Convention, August 2024

Statement by the South Centre on the Adoption of the Draft Terms of Reference for a UN Framework Convention on International Tax Cooperation

August 2024

The South Centre welcomes the adoption of the draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation (UNFCITC). The UNFCITC can establish a fair and equitable international tax system for developing countries.

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