South Centre
The South Centre endorses the objectives of the Addis Tax Initiative (ATI) and has joined the ATI as a supporting organisation in December 2021.
The South Centre is an independent intergovernmental think tank of developing countries located in Geneva, Switzerland, and was established in 1995 to help developing countries combine their effort and expertise to promote their common interests in the international sphere. Its predecessor, the South Commission, recognised the need to strengthen South-South linkages in international affairs. Guided by its two main principles ‘South unity in diversity’ and ‘South progress through cooperation’, the South Centre facilitates a mutual understanding among the countries of the South and works to put South intellect and capacities in the service of progress and development.
The following 54 member countries of the South Centre are:
Algeria, Angola, Argentina, Barbados, Benin, Bolivia, Brazil, Burundi, Cabo Verde, Cambodia, China, Côte d’Ivoire, Cuba, Democratic People’s Republic of Korea, Dominican Republic, Ecuador, Egypt, Gabon, Ghana, Guyana, Honduras, India, Indonesia, Iran, Iraq, Jamaica, Jordan, Liberia, Malawi, Malaysia, Mali, Mauritius, Micronesia, Morocco, Mozambique, Namibia, Nicaragua, Nigeria, Pakistan, Panama, Philippines, Seychelles, Sierra Leone, South Africa, Sri Lanka, State of Libya, State of Palestine, Sudan, Suriname, Uganda, United Republic of Tanzania, Venezuela, Vietnam, Zimbabwe.
As an independent think tank, the South Centre conducts research and analysis on various international policy areas that are relevant to the promotion of developing countries’ interests and responds to requests for policy and technical support from the Group of 77 and the Non-Aligned Movement, for instance. Its areas of work range from development policies, sustainable development, health, climate change and food security to global governance, trade agreements, technology transfer, intellectual property, access to knowledge, and global economic conditions.
Reform of the International Tax System is a key priority area of the South Centre’s work programme for the period 2020-2022. The South Centre emphasises on the need for domestic revenue mobilisation and increasing the capacity of developing countries to generate revenues from taxation and thereby achieve the SDGs. In its work, the South Centre will continue to promote the enhancement of tax cooperation among developing countries to contribute to the reform of the international tax system in a way that is responsive to their development needs. The Reform of the International Tax System area will specifically address the challenges faced in the digital economy and how companies that make profits in developing countries can be taxed through digital means. Among other analytical work in this area, proposals for the reform of the tax system and developing countries’ fora to promote cooperation on these issues will be central components of the South Centre’s activities.
