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.
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.
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.
The United Nations Call to EnhanceInternational Cooperation forCapacity-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.
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.
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.
UNGA adopts first resolution on Artificial Intelligence
By Viviana Munoz Tellez
The United Nations recently approved a first resolution on Artificial Intelligence (AI). It contains a number of important principles and objectives that if achieved can help to leverage the potential of AI systems in all countries and control their risks. However, issues of critical importance for developing countries, such as bridging the digital divide in the use of AI, capacity building, ethics, bias and unfair data exploitation, are not adequately covered.
The complex web of challenges confronting humanity – climate change, pandemics, economic inequality, and violent conflict – demands a robust global governance system. However, the current architecture, centred on the United Nations, is widely considered inadequate. This document delves into this debate, analysing proposed reforms for the UN system in the Summit of the Future context. At the centre of the discussion is the need for an update to the UN System, particularly strengthening its effectiveness, efficiency, and democratic representation. The document recognises the need for prioritisation, focusing on reforms that tackle the “triple crisis” – climate change, inequality, and conflict – while remaining politically achievable. The document also highlights the disconnect between economic and political institutions, arguing for a more unified approach. Reform proposals encompass a wide spectrum, including institutional changes, consultative practices, decision-making rules and financing. The reforms proposed aim to empower the UN to take decisive action on pressing global issues, looking at past reform efforts, assessing the feasibility of current proposals, and prioritising those most likely to yield tangible results. This publication aims to serve as a roadmap for navigating the complexities of UN reform and providing a comprehensive overview of proposed changes towards shaping a more effective and democratic global governance system for the future.
South Centre Inputs on “Zero Draft Terms of Reference for a UN Framework Convention on International Tax Cooperation”
20 June 2024
The South Centre submits the following inputs to the Chair of the Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation.
A Toss Up? Comparing Tax Revenues from the Amount A and Digital Service Tax Regimes for Developing Countries
By Vladimir Starkov and Alexis Jin
In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation regimes largely depend on (a) the mix of relevant domestic economic activities at market jurisdictions (i.e., revenues sourced to the country as a market jurisdiction under Amount A and the level of revenues from automated digital services generated in the country), (b) design details of the DST regime such as the DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will grant to domestic and foreign taxpayers under DST. This paper contains analysis relying on sources of information available to private sector researchers and it does not involve review of any information that individual taxpayers provided to tax authorities.
The Design of a UN Framework Convention on International Tax Cooperation
By Sol Picciotto
The creation of a UN-led framework for international tax cooperation is an opportunity for an institutional and conceptual reset, to re-establish a global perspective that has been disrupted by the assumption of an increasingly dominant role in international tax by the OECD. The OECD’s expansive proselytisation of its approach, aiming to encourage foreign investment by restricting taxation of income at source where it derives, has paradoxically taken place in counterpoint with growing concerns about the evident dysfunctionality of that approach. The current process should learn from the past to design a global framework fit for the future, by embodying the aims and general principles that have come to be recognised especially in the recent period as essential guideposts for effective international tax reform.
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.
