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United NationsComparison of Tax Revenue Effects of United Nations and OECD Subject to Tax Rule for G-24 and South Centre Member States By Faith Amaro and Sol Picciotto The Subject to Tax Rule (STTR) seeks to address the historical imbalance in the allocation of taxing rights under international tax treaties by introducing within existing treaties a new article which makes the restrictions on source taxation conditional on the residence jurisdiction imposing a…Read Article
The South Centre | SC & G-24 Special Issue 1, July 2025

Geneva, Switzerland · GenevaWTO Reform: Framing Challenges in the Facilitator-led Process and Strategic Considerations for Developing Countries By Vahini Naidu, Trade for Development Programme, South Centre This Informal Note was prepared to inform developing country participation in the next round of Facilitator-led consultations on WTO reform. It provides a critical reflection on the three-track framework proposed by the Facilitator, namely Governance, Fairness and Futu…Read Article