In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...

The preparations for the September 2024 Summit of the Future (SOTF) are well underway. In this process, the UN Secretary-General and most OECD countries argue that multistakeholderism should now be accepted as a part of global governance and multilateralism. This paper argues the opposite:...

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...