{"query_echo":{"q":"","filters":{"analysis_type":["legislative submission"]},"warnings":[{"code":"facet_value_not_in_vocabulary","message":"Value 'legislative submission' for facet 'analysis_type' is not in the controlled vocabulary."}]},"total":{"value":2,"relation":"eq"},"page":1,"page_size":20,"self":"https://climateinsightsdirectory.org/api/v1/search?analysis_type=legislative+submission","stability":"beta","ai_marking":{"digital_source_type":{"uri":"http://cv.iptc.org/newscodes/digitalsourcetype/trainedAlgorithmicMedia","name":"Created using Generative AI"},"notice":"Summary and key insights are generated using artificial intelligence."},"results":[{"id":"iejza-000152","url":"https://climateinsightsdirectory.org/document/iejza-000152","title":"Submission: Draft Global Minimum Tax Bill","publisher":{"name":"Institute for Economic Justice","organization":"institute-for-economic-justice"},"document_type":"statement","language":"en","date_published":"2024-03-28","source_url":"https://iej.org.za/wp-content/uploads/2024/08/Global-Minimum-Tax-Bill-Submission.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The submission argues that the OECD's GloBE rules (Pillar Two) are undemocratic and provide insufficient revenue for Global South countries, potentially legitimizing a low 15% corporate tax rate. While opposing the bill, the authors propose lowering the Qualifying Domestic Minimum Top-Up Tax (QDMTT) threshold to cover more multinational enterprises (MNEs) and including the Undertaxed Payments Rule (UTPR) to claw back tax losses from profit shifting. They advocate for a UN-based intergovernmental process for international tax cooperation as a more transparent and just alternative.","ai_generated":true,"unit":"iejza-000152#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The current threshold for the Qualifying Domestic Minimum Top-Up Tax (QDMTT) is set at multinational enterprises (MNEs) with consolidated annual revenue of EUR 750mn (R15.4bn), which covers only 17 of the 243 MNEs headquartered in South Africa (approximately 7.3%).","ai_generated":true,"unit":"iejza-000152#insight-1","date_modified":"2026-10-23"},{"text":"The authors propose lowering the QDMTT threshold to ensure no multinational pays less than 15% tax in South Africa, arguing that a 15% rate is not a meaningful deterrent to investment compared to infrastructure and socio-economic factors.","ai_generated":true,"unit":"iejza-000152#insight-2","date_modified":"2026-10-23"},{"text":"The Draft Bill currently omits the Undertaxed Payments Rule (UTPR), which the authors recommend including to allow South Africa to claw back tax losses from cross-border profit shifting to low-tax jurisdictions starting 1 January 2025.","ai_generated":true,"unit":"iejza-000152#insight-3","date_modified":"2026-10-23"},{"text":"The implementation of the GloBE rules 'by reference' is criticized for compromising public and parliamentary oversight, as future updates to OECD Commentary or Guidance would automatically apply to South African tax policy without legislative process.","ai_generated":true,"unit":"iejza-000152#insight-4","date_modified":"2026-10-23"},{"text":"The authors argue that the OECD's Two Pillar framework is insufficient for developing countries, citing a 2024 Budget estimate of only R8bn in revenue for South Africa, which is far below the estimated R100bn lost to illicit financial flows.","ai_generated":true,"unit":"iejza-000152#insight-5","date_modified":"2026-10-23"},{"text":"The document contends that the GloBE rule order favors Global North countries because the Income Inclusion Rule (IIR) gives the primary right to tax undertaxed profits to the jurisdiction where the Ultimate Parent Entity resides.","ai_generated":true,"unit":"iejza-000152#insight-6","date_modified":"2026-10-23"},{"text":"The authors advocate for the UN Framework Convention on International Tax Cooperation as a more democratic and transparent alternative to the OECD's Inclusive Framework, which they describe as a platform for rubber-stamping agendas developed by wealthy nations.","ai_generated":true,"unit":"iejza-000152#insight-7","date_modified":"2026-10-23"}],"climate_tags":["tax incentive","green economy"],"geography_discussed":["United States","Mauritius"],"frame_perspective":[],"analysis_type":["policy critique","legislative submission"]},{"id":"natjust-000286","url":"https://climateinsightsdirectory.org/document/natjust-000286","title":"SUBMISSIONS ON THE STATUTE LAW (MISCELLANEOUS AMENDMENTS) BILL, 2020","publisher":{"name":"Natural Justice","organization":"natural-justice"},"document_type":"statement","language":"en","date_published":"2020-07-06","source_url":"https://naturaljustice.org/wp-content/uploads/2020/07/NJ_Comments-on-the-Statute-Law-Miscellaneous-Amendments-Bill_2020.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","analysis_type"],"summary":{"text":"Natural Justice opposes proposed amendments in the Statute Law (Miscellaneous Amendments) Bill, 2020 that would remove representatives appointed by the Council of Governors from the boards of the Energy Petroleum Regulatory Authority and the Rural Electrification and Renewable Energy Corporation. The organization argues that energy regulation and planning are shared functions between national and county governments under the Constitution and the Energy Act, necessitating county representation to ensure effective collaboration and the fulfillment of county-specific energy needs.","ai_generated":true,"unit":"natjust-000286#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The Statute Law (Miscellaneous Amendments) Bill, 2020 proposes the removal of the County Executive Committee Member nominated by the Council of Governors from the Board of the Energy Petroleum Regulatory Authority and the removal of four members appointed by the Council of Governors from the Board of the Rural Electrification and Renewable Energy Corporation.","ai_generated":true,"unit":"natjust-000286#insight-1","date_modified":"2026-10-23"},{"text":"Natural Justice argues for the inclusion of Council of Governors appointees because the Constitution assigns energy policy, regulation, and reticulation functions to both the national government and county governments.","ai_generated":true,"unit":"natjust-000286#insight-2","date_modified":"2026-10-23"},{"text":"The Energy Act establishes a shared obligation between national and county governments to provide energy and mandates the Rural Electrification and Renewable Energy Corporation to consult with county governments on electrification and renewable energy master plans.","ai_generated":true,"unit":"natjust-000286#insight-3","date_modified":"2026-10-23"},{"text":"County governments hold specific powers under the Energy Act regarding the conservation of energy, the establishment of energy promotion funds, and the enforcement of energy consumption standards for buildings and industry.","ai_generated":true,"unit":"natjust-000286#insight-4","date_modified":"2026-10-23"}],"climate_tags":["renewable energy","energy efficiency","geothermal energy","energy policy","rural electrification"],"geography_discussed":[],"frame_perspective":[],"analysis_type":["policy analysis","legislative submission"]}]}