Policy Brief 117, 14 March 2023
The Midterm Comprehensive Review of the International Decade for Action on Water for Sustainable Development amid growing tension between a human rights perspective and the commodification and...
View ArticleTax Cooperation Policy Brief 30, 25 March 2023
Enforcing Secondary Taxing Rights: Subject to Tax Rule in the UN Model Tax Convention By Abdul Muheet Chowdhary and Sebastien Babou Diasso The Global Anti Base Erosion (GloBE) Rules under OECD’s...
View ArticleTax Cooperation Policy Brief 31, 25 March 2023
Taxation of Computer Software: Need for Clear Guidance in the UN Model Tax Convention By Abdul Muheet Chowdhary and Sebastien Babou Diasso Developing countries pay enormous sums of money for the right...
View ArticlePolicy Brief 118, 21 April 2023
Leveraging South-South and Triangular Cooperation for Reducing Poverty and Hunger, and Promoting Rural Development By Yuefen Li, Daniel Uribe and Danish The world is experiencing unprecedented global...
View ArticleTax Cooperation Policy Brief 32, 30 May 2023
Global Minimum Taxation of Multinationals: Opportunities and risks for some African States By AMAGLO Kokou Essegbe, KOUEVI Tsotso and ADJEYI Kodzo Senyo To face the challenges posed by the digitization...
View ArticlePolicy Brief 119, 23 June 2023
Strengthening efforts towards fulfilling the human right to food and the right to clean, safe and healthy environment By Danish and Daniel Uribe In the face of the unprecedented global crises that the...
View ArticleTax Cooperation Policy Brief 33, 26 June 2023
Taxation of Digital Services: what hope for the African States? By AMAGLO Kokou Essegbe, KOUEVI Tsotso and ADJEYI Kodzo Senyo Globalization makes it necessary to adapt multinational taxation by taking...
View ArticlePolicy Brief 120, 11 July 2023
Towards A Latin American and Caribbean Medicines Agency (AMLAC) By Germán Velásquez On 26 April 2023 in Acapulco, Mexico, the Medicines Regulatory Authorities of Colombia (INVIMA), Cuba (CECMED) and...
View ArticlePolicy Brief 121, 18 July 2023
Assessing the State of Play in the WHO Pandemic Instrument Negotiations By Viviana Muñoz Tellez This Policy Brief discusses the state of play of the negotiations of the pandemic instrument at the World...
View ArticleTax Cooperation Policy Brief 34, 24 July 2023
Conceptualizing Remote Worker Permanent Establishment By Radhakishan Rawal COVID-19 impacted humanity in many ways and one such impact is wide acceptance of the concept of Work From Home (WFH) by the...
View ArticleInforme Sobre Políticas 120, 11 de julio de 2022
La Hacia una Agencia Latinoamericana y del Caribe de Medicamentos (AMLAC) Por Germán Velásquez El 26 de abril de 2023 en Acapulco, México, las Autoridades Reguladoras de Medicamentos de Colombia...
View ArticleTax Cooperation Policy Brief No. 35, 18 August 2023
The GloBE Rules: Challenges for Developing Countries and Smart Policy Options to Protect Their Tax Base By Emmanuel Eze, Sol Picciotto, Muhammad Ashfaq Ahmed, Abdul Muheet Chowdhary, Bob Michel and...
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