United Nations (UN)

Research Paper 199, 10 June 2024

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.

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Tax Cooperation Policy Brief No. 38, 15 May 2024

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.

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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.

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SouthViews No. 262, 24 April 2024

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.

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SC Statement to ECOSOC Special Meeting – Net Wealth Taxes, 18 March 2024

THE ROLE OF NET WEALTH TAXES IN PROMOTING EQUALITY AND FINANCING THE SDGS

South Centre Statement to ECOSOC Special Meeting on International Cooperation in Tax Matters

18th March 2024

The South Centre, an intergovernmental think tank of developing countries with 55 Member States from Asia, Africa and Latin America and the Caribbean, is pleased to share its views on the role of net wealth taxes in promoting equality and financing the SDGs.

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SC Statement to ECOSOC Special Meeting – Tax Cooperation at UN, 18 March 2024

PROMOTING INCLUSIVE AND EFFECTIVE TAX COOPERATION AT THE UN

South Centre Statement to ECOSOC Special Meeting on International Cooperation in Tax Matters

18th March 2024

The South Centre, an intergovernmental think tank of developing countries with 55 Member States from Asia, Africa and Latin America, congratulates the Chair and Members of the Bureau on their appointment to the all-important ad hoc committee to elaborate the Terms of Reference (ToR) for a UN Framework Convention on International Tax Cooperation (“UN Tax Convention”). The Ad Hoc Committee has a genuinely historic mandate as it has to design the architecture of the long-standing demand of the developing world for a UN Tax Body…

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South Centre Inputs to the UNSG Report on Embargo Imposed against Cuba, 11 March 2024

Contribución del Centro Sur al Informe del Secretario General de las Naciones Unidas sobre la aplicación de la Resolución A/RES/78/7 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/78/7, 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.

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Research Paper 187, 4 December 2023

The Global Digital Compact: opportunities and challenges for developing countries in a fragmented digital space

By Carlos Correa, Danish, Vitor Ido, Jacquelene Mwangi and Daniel Uribe

The adoption of a Global Digital Compact (GDC) as one of the outcomes of the Summit of the Future opens up the opportunity to address in a systematic manner issues that are of critical importance for the digital global governance. It also poses a challenge to developing countries, as most of them lack the infrastructure and capabilities to fully participate in the digital transformation. Many inequalities, including a deep digital divide, do exist and would need to be addressed by the GDC for it to become a real instrument of change and improvement in the living conditions and the prospects of a better future for most of the world population. This paper examines the current fragmentation in the digital governance and some of the issues raised by the proposals made by the UN Secretary-General for adoption of the GDC.

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SC Statement – UN Resolution on UN Framework Convention on International Tax Cooperation, 23 November 2023

Statement by the South Centre on the Historic UN Resolution Calling for a UN Framework Convention on International Tax Cooperation

 23 November 2023

 The South Centre strongly welcomes the adoption on 22 November 2023 of the historic resolution in the Second Committee of the UN General Assembly on the “Promotion of inclusive and effective international tax cooperation at the United Nations”. The resolution calls for establishing a “Member State-led, open-ended ad hoc intergovernmental committee for the purpose of drafting terms of reference for a United Nations framework convention on international tax cooperation” and is arguably the most significant development in international taxation in the modern era. The South Centre has been actively engaged in supporting these negotiations, in partnership with various institutions from the Global South and allies from the Global North, and commends the African Group in the UN in New York for their leadership of the developing world in steering through this momentous resolution.

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