{"disclaimer":"Transcripts available through this tool are created by using automatic speech recognition and are not official records nor official documents of the United Nations. Official records and official documents are available on the Official Document System of the United Nations.","url":"https://transcripts.un.org/en/asset/k14/k14zi6pr08","llms":{"note":"Plain-text sibling of this page, compact for LLM context. For the full API guide (search, listing, URL grammar) see /llms.txt.","textUrl":"/en/asset/k14/k14zi6pr08.txt","guide":"/llms.txt"},"video":{"id":"k14/k14zi6pr08","kaltura_id":"1_4zi6pr08","title":"(16th meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","clean_title":"(16th meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","url":"https://webtv.un.org/en/asset/k14/k14zi6pr08","date":"2026-08-12T00:00:00.000Z","scheduled_time":"2026-08-12T19:00:00.000Z","status":"finished","duration":"02:27:16","category":"General Assembly","body":"General Assembly","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k14/k14zi6pr08"},"metadata":{"summary":"The Fifth Session will take place at the United Nations Headquarters in New York from 3 to 13 August 2026.","description":"The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\n\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","General Assembly","Subsidiary organs of the General Assembly","Intergovernmental Negotiating Committee on UN Framework Convention on International Tax Cooperation"],"geographic_subject":[],"subject_topical":["INTERGOVERNMENTAL ORGANIZATIONS","TAXATION","GENERAL ASSEMBLY"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Programme","url":"https://financing.desa.un.org/sites/default/files/2026-07/CRP.31%20INC%20Tax_Fifth%20session_programme.pdf"},{"title":"Website","url":"https://financing.desa.un.org/inc/fifthsession"}]},"transcript":{"transcript_id":"azure-llm-speech-21e9ce7b-6eca-4b7a-82b4-409d219374dc","language":"en","timestamps_flagged":true,"timestamps_note":"UN Web TV re-edited this video after the transcript was created; timestamps may no longer match the current video.","original_duration_seconds":11581,"current_duration_seconds":8836,"data":[{"statement_number":1,"start":2329.72,"pageUrl":"/en/asset/k14/k14zi6pr08?t=2330","paragraphs":[{"sentences":[{"text":"So, dear colleagues, friends, sorry for keeping you waiting.","start":2329.72,"end":2333.72,"topics":[],"words":[{"text":"So,","start":2329.72,"end":2329.8},{"text":"dear","start":2330.36,"end":2330.52},{"text":"colleagues,","start":2330.52,"end":2330.92},{"text":"friends,","start":2331.08,"end":2331.56},{"text":"sorry","start":2331.72,"end":2332.12},{"text":"for","start":2332.12,"end":2332.52},{"text":"keeping","start":2332.68,"end":2333.04},{"text":"you","start":2333.04,"end":2333.12},{"text":"waiting.","start":2333.12,"end":2333.72}]},{"text":"There was a Bureau meeting that took place and it took a 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me.","start":2349.8,"end":2351.6,"topics":[],"words":[{"text":"I","start":2349.8,"end":2349.96},{"text":"have","start":2350.44,"end":2350.68},{"text":"it","start":2350.68,"end":2350.76},{"text":"still","start":2350.76,"end":2350.96},{"text":"in","start":2350.96,"end":2351.08},{"text":"front","start":2351.08,"end":2351.32},{"text":"of","start":2351.32,"end":2351.4},{"text":"me.","start":2351.4,"end":2351.6}]},{"text":"At the same time, I see that At least two delegations have lowered their 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we kindly ask you to refrain from raising your hand now on that topic because at some point we just have to move on to the next 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worries, as we said this morning, we have a buffer, like according to our schedule, we would end our discussions tomorrow noon, But we do have tomorrow afternoon, so no 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you please unlock that?","start":2414.11,"end":2419.79,"topics":[],"words":[{"text":"Can","start":2414.11,"end":2414.23},{"text":"you","start":2414.23,"end":2414.31},{"text":"please","start":2417.39,"end":2417.59},{"text":"unlock","start":2417.63,"end":2417.99},{"text":"that?","start":2419.67,"end":2419.79}]},{"text":"Thank you.","start":2419.79,"end":2420.15,"topics":[],"words":[{"text":"Thank","start":2419.79,"end":2419.99},{"text":"you.","start":2419.99,"end":2420.15}]},{"text":"And we continue.","start":2421.67,"end":2423.87,"topics":[],"words":[{"text":"And","start":2421.67,"end":2422.07},{"text":"we","start":2422.31,"end":2422.79},{"text":"continue.","start":2423.11,"end":2423.87}]},{"text":"Now we continue with 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the power imbalances when it comes to the dispute resolution within tax cases.","start":2441.35,"end":2458.99,"topics":[{"key":"tax-investment-disputes","label":"Tax and Investment Disputes","description":"Some interventions highlighted tax-related investor-state dispute settlement and the need to protect tax matters from being diverted into investment arbitration. 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yeah, we would welcome further interventions to that effect and shared experiences.","start":2522.35,"end":2530.71,"topics":[],"words":[{"text":"And,","start":2522.35,"end":2522.63},{"text":"yeah,","start":2522.87,"end":2523.03},{"text":"we","start":2523.03,"end":2523.91},{"text":"would","start":2523.91,"end":2524.31},{"text":"welcome","start":2524.31,"end":2524.95},{"text":"further","start":2525.03,"end":2525.59},{"text":"interventions","start":2525.99,"end":2527.19},{"text":"to","start":2528.23,"end":2528.31},{"text":"that","start":2528.31,"end":2528.63},{"text":"effect","start":2528.63,"end":2529.11},{"text":"and","start":2529.11,"end":2529.35},{"text":"shared","start":2529.67,"end":2529.91},{"text":"experiences.","start":2529.91,"end":2530.71}]},{"text":"We continue with Senegal, Senegal, please, the floor is 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Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"We","start":2733.15,"end":2733.31},{"text":"support","start":2733.31,"end":2733.67},{"text":"taxpayer","start":2733.67,"end":2734.43},{"text":"initiated","start":2734.43,"end":2735.31},{"text":"prevention","start":2735.31,"end":2735.87},{"text":"mechanisms","start":2735.87,"end":2736.67},{"text":"such","start":2736.67,"end":2736.99},{"text":"as","start":2736.99,"end":2737.23},{"text":"advance","start":2737.23,"end":2737.63},{"text":"pricing","start":2737.63,"end":2738.07},{"text":"arrangements,","start":2738.07,"end":2738.75},{"text":"advance","start":2739.07,"end":2739.51},{"text":"rulings","start":2739.51,"end":2740.07},{"text":"and","start":2740.07,"end":2740.23},{"text":"cooperative","start":2740.23,"end":2740.75},{"text":"compliance","start":2740.75,"end":2741.27},{"text":"arrangements","start":2741.27,"end":2741.95},{"text":"provided","start":2742.27,"end":2742.83},{"text":"they","start":2742.83,"end":2742.99},{"text":"remain","start":2742.99,"end":2743.39},{"text":"voluntary","start":2743.39,"end":2743.99},{"text":"and","start":2743.99,"end":2744.15},{"text":"subject","start":2744.15,"end":2744.71},{"text":"to","start":2744.71,"end":2744.79},{"text":"competent","start":2744.79,"end":2745.35},{"text":"authority","start":2745.35,"end":2745.75},{"text":"discretion.","start":2745.75,"end":2746.43}]},{"text":"We welcome the provisions allowing competent authorities to decline taxpayer initiated requests based on administrative resource constraints and practical visibility and the wording providing that the initiation of prevention mechanisms must not suspend or delay ongoing domestic audits, assessments, or collection procedures.","start":2746.75,"end":2766.11,"topics":[{"key":"dispute-prevention-tools","label":"Dispute Prevention Tools","description":"Several speakers discussed preventive mechanisms such as advance pricing arrangements, advance rulings, cooperative compliance, simultaneous tax examinations, and joint audits. Views differed between those who saw these tools as useful for certainty and those who warned they can be burdensome or reinforce problematic practices."}],"words":[{"text":"We","start":2746.75,"end":2746.91},{"text":"welcome","start":2746.91,"end":2747.19},{"text":"the","start":2747.19,"end":2747.31},{"text":"provisions","start":2747.31,"end":2747.99},{"text":"allowing","start":2747.99,"end":2748.35},{"text":"competent","start":2748.35,"end":2748.91},{"text":"authorities","start":2748.91,"end":2749.47},{"text":"to","start":2749.47,"end":2749.55},{"text":"decline","start":2749.55,"end":2750.19},{"text":"taxpayer","start":2750.19,"end":2750.79},{"text":"initiated","start":2750.79,"end":2751.31},{"text":"requests","start":2751.31,"end":2751.95},{"text":"based","start":2751.95,"end":2752.35},{"text":"on","start":2752.35,"end":2752.51},{"text":"administrative","start":2752.51,"end":2753.31},{"text":"resource","start":2753.31,"end":2753.75},{"text":"constraints","start":2753.75,"end":2754.59},{"text":"and","start":2754.83,"end":2755.03},{"text":"practical","start":2755.03,"end":2755.55},{"text":"visibility","start":2755.55,"end":2756.27},{"text":"and","start":2756.67,"end":2756.95},{"text":"the","start":2756.95,"end":2757.03},{"text":"wording","start":2757.03,"end":2757.35},{"text":"providing","start":2757.35,"end":2757.87},{"text":"that","start":2757.87,"end":2757.99},{"text":"the","start":2757.99,"end":2758.07},{"text":"initiation","start":2758.07,"end":2758.71},{"text":"of","start":2758.71,"end":2758.83},{"text":"prevention","start":2758.83,"end":2759.39},{"text":"mechanisms","start":2759.39,"end":2760.03},{"text":"must","start":2760.27,"end":2760.63},{"text":"not","start":2760.63,"end":2760.75},{"text":"suspend","start":2760.75,"end":2761.39},{"text":"or","start":2761.47,"end":2761.71},{"text":"delay","start":2761.71,"end":2762.03},{"text":"ongoing","start":2762.03,"end":2762.51},{"text":"domestic","start":2762.51,"end":2762.99},{"text":"audits,","start":2763.39,"end":2763.79},{"text":"assessments,","start":2763.95,"end":2764.63},{"text":"or","start":2764.63,"end":2764.75},{"text":"collection","start":2764.75,"end":2765.31},{"text":"procedures.","start":2765.31,"end":2766.11}]},{"text":"We stress that dispute prevention and resolution tools must explicitly respect deferring stages of technical and administrative readiness among states parties.","start":2766.75,"end":2775.95,"topics":[{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."}],"words":[{"text":"We","start":2766.75,"end":2766.91},{"text":"stress","start":2766.91,"end":2767.47},{"text":"that","start":2767.47,"end":2767.63},{"text":"dispute","start":2767.63,"end":2767.99},{"text":"prevention","start":2767.99,"end":2768.43},{"text":"and","start":2768.43,"end":2768.55},{"text":"resolution","start":2768.55,"end":2769.07},{"text":"tools","start":2769.07,"end":2769.55},{"text":"must","start":2769.55,"end":2769.87},{"text":"explicitly","start":2769.87,"end":2770.43},{"text":"respect","start":2770.43,"end":2770.95},{"text":"deferring","start":2771.31,"end":2771.87},{"text":"stages","start":2771.87,"end":2772.43},{"text":"of","start":2772.43,"end":2772.55},{"text":"technical","start":2772.55,"end":2773.07},{"text":"and","start":2773.07,"end":2773.23},{"text":"administrative","start":2773.23,"end":2773.87},{"text":"readiness","start":2773.87,"end":2774.59},{"text":"among","start":2774.59,"end":2774.91},{"text":"states","start":2774.91,"end":2775.23},{"text":"parties.","start":2775.23,"end":2775.95}]},{"text":"For jurisdictions that are less advanced in utilizing complex mechanisms, participation must remain optional and non-mandatory.","start":2776.19,"end":2784.11,"topics":[{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."}],"words":[{"text":"For","start":2776.19,"end":2776.35},{"text":"jurisdictions","start":2776.35,"end":2776.95},{"text":"that","start":2776.95,"end":2777.07},{"text":"are","start":2777.07,"end":2777.15},{"text":"less","start":2777.15,"end":2777.55},{"text":"advanced","start":2777.55,"end":2778.19},{"text":"in","start":2778.19,"end":2778.35},{"text":"utilizing","start":2778.35,"end":2778.87},{"text":"complex","start":2778.87,"end":2779.39},{"text":"mechanisms,","start":2779.39,"end":2780.27},{"text":"participation","start":2780.67,"end":2781.35},{"text":"must","start":2781.35,"end":2781.55},{"text":"remain","start":2781.55,"end":2781.87},{"text":"optional","start":2781.87,"end":2782.51},{"text":"and","start":2782.75,"end":2783.07},{"text":"non-mandatory.","start":2783.15,"end":2784.11}]},{"text":"Tax administrations must retain full autonomy to determine whether, when, and to what extent they engage in this mechanisms based on domestic visibility, institutional readiness and national policy priorities.","start":2784.43,"end":2797.71,"topics":[{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."},{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"Tax","start":2784.43,"end":2784.67},{"text":"administrations","start":2784.67,"end":2785.39},{"text":"must","start":2785.39,"end":2785.63},{"text":"retain","start":2785.63,"end":2786.19},{"text":"full","start":2786.19,"end":2786.67},{"text":"autonomy","start":2786.67,"end":2787.71},{"text":"to","start":2787.79,"end":2787.95},{"text":"determine","start":2787.95,"end":2788.43},{"text":"whether,","start":2788.43,"end":2788.79},{"text":"when,","start":2788.79,"end":2789.23},{"text":"and","start":2789.23,"end":2789.39},{"text":"to","start":2789.39,"end":2789.47},{"text":"what","start":2789.47,"end":2789.67},{"text":"extent","start":2789.67,"end":2790.11},{"text":"they","start":2790.11,"end":2790.43},{"text":"engage","start":2790.43,"end":2790.99},{"text":"in","start":2791.39,"end":2791.55},{"text":"this","start":2791.55,"end":2791.87},{"text":"mechanisms","start":2791.87,"end":2792.67},{"text":"based","start":2792.67,"end":2792.99},{"text":"on","start":2792.99,"end":2793.07},{"text":"domestic","start":2793.07,"end":2793.55},{"text":"visibility,","start":2793.55,"end":2794.27},{"text":"institutional","start":2794.51,"end":2795.11},{"text":"readiness","start":2795.11,"end":2795.71},{"text":"and","start":2795.71,"end":2795.91},{"text":"national","start":2795.91,"end":2796.35},{"text":"policy","start":2796.35,"end":2796.99},{"text":"priorities.","start":2796.99,"end":2797.71}]},{"text":"We emphasize the importance of robust technical assistance, specialized auditor training and practical guidance tools to level the playing field for developing countries.","start":2798.03,"end":2807.55,"topics":[{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."}],"words":[{"text":"We","start":2798.03,"end":2798.19},{"text":"emphasize","start":2798.19,"end":2798.75},{"text":"the","start":2798.75,"end":2798.87},{"text":"importance","start":2798.87,"end":2799.55},{"text":"of","start":2799.55,"end":2799.79},{"text":"robust","start":2799.79,"end":2800.31},{"text":"technical","start":2800.31,"end":2800.67},{"text":"assistance,","start":2800.67,"end":2801.47},{"text":"specialized","start":2801.63,"end":2802.27},{"text":"auditor","start":2802.27,"end":2802.83},{"text":"training","start":2802.83,"end":2803.27},{"text":"and","start":2803.27,"end":2803.43},{"text":"practical","start":2803.43,"end":2803.87},{"text":"guidance","start":2803.87,"end":2804.39},{"text":"tools","start":2804.39,"end":2804.91},{"text":"to","start":2805.15,"end":2805.31},{"text":"level","start":2805.31,"end":2805.63},{"text":"the","start":2805.63,"end":2805.71},{"text":"playing","start":2805.71,"end":2806.03},{"text":"field","start":2806.03,"end":2806.39},{"text":"for","start":2806.39,"end":2806.51},{"text":"developing","start":2806.51,"end":2806.95},{"text":"countries.","start":2806.95,"end":2807.55}]},{"text":"Furthermore, we welcome paragraph two, which explores a phased and pilot program implementations between willing parties.","start":2807.79,"end":2814.67,"topics":[{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."},{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."}],"words":[{"text":"Furthermore,","start":2807.79,"end":2808.35},{"text":"we","start":2808.35,"end":2808.51},{"text":"welcome","start":2808.51,"end":2808.83},{"text":"paragraph","start":2808.83,"end":2809.31},{"text":"two,","start":2809.31,"end":2809.71},{"text":"which","start":2809.83,"end":2810.07},{"text":"explores","start":2810.07,"end":2810.75},{"text":"a","start":2810.83,"end":2810.87},{"text":"phased","start":2810.87,"end":2811.35},{"text":"and","start":2811.35,"end":2811.47},{"text":"pilot","start":2811.47,"end":2811.75},{"text":"program","start":2811.75,"end":2812.43},{"text":"implementations","start":2812.59,"end":2813.47},{"text":"between","start":2813.47,"end":2813.79},{"text":"willing","start":2813.79,"end":2814.03},{"text":"parties.","start":2814.03,"end":2814.67}]},{"text":"We support flexible target timeframes that accommodate complex transfer pricing cases, and administrative capacity limits.","start":2815.31,"end":2823.11,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."},{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."}],"words":[{"text":"We","start":2815.31,"end":2815.55},{"text":"support","start":2815.55,"end":2815.91},{"text":"flexible","start":2815.91,"end":2816.51},{"text":"target","start":2816.51,"end":2816.99},{"text":"timeframes","start":2817.39,"end":2818.27},{"text":"that","start":2818.43,"end":2818.59},{"text":"accommodate","start":2818.59,"end":2819.07},{"text":"complex","start":2819.07,"end":2819.55},{"text":"transfer","start":2819.55,"end":2820.03},{"text":"pricing","start":2820.03,"end":2820.47},{"text":"cases,","start":2820.47,"end":2820.99},{"text":"and","start":2821.35,"end":2821.59},{"text":"administrative","start":2821.59,"end":2822.15},{"text":"capacity","start":2822.15,"end":2822.59},{"text":"limits.","start":2822.59,"end":2823.11}]},{"text":"We support voluntary, non-binding mediation and conciliation as constructive options to break MAP impasse.","start":2823.51,"end":2830.71,"topics":[{"key":"dispute-prevention-tools","label":"Dispute Prevention Tools","description":"Several speakers discussed preventive mechanisms such as advance pricing arrangements, advance rulings, cooperative compliance, simultaneous tax examinations, and joint audits. Views differed between those who saw these tools as useful for certainty and those who warned they can be burdensome or reinforce problematic practices."},{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"We","start":2823.51,"end":2823.63},{"text":"support","start":2823.63,"end":2823.99},{"text":"voluntary,","start":2823.99,"end":2824.71},{"text":"non-binding","start":2824.71,"end":2825.47},{"text":"mediation","start":2825.47,"end":2826.07},{"text":"and","start":2826.07,"end":2826.23},{"text":"conciliation","start":2826.23,"end":2826.95},{"text":"as","start":2826.95,"end":2827.11},{"text":"constructive","start":2827.11,"end":2827.67},{"text":"options","start":2827.67,"end":2828.39},{"text":"to","start":2828.87,"end":2828.95},{"text":"break","start":2828.95,"end":2829.27},{"text":"MAP","start":2829.67,"end":2829.99},{"text":"impasse.","start":2830.07,"end":2830.71}]},{"text":"The Philippines has reservations on mandatory binding arbitration.","start":2831.51,"end":2835.27,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"The","start":2831.51,"end":2831.67},{"text":"Philippines","start":2831.67,"end":2832.15},{"text":"has","start":2832.15,"end":2832.39},{"text":"reservations","start":2832.39,"end":2833.35},{"text":"on","start":2833.43,"end":2833.59},{"text":"mandatory","start":2833.59,"end":2834.15},{"text":"binding","start":2834.15,"end":2834.47},{"text":"arbitration.","start":2834.47,"end":2835.27}]},{"text":"Compulsory arbitration may encroach upon national constitutional sovereignty and deprive domestic courts of final authority over revenue collection.","start":2835.67,"end":2844.15,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"Compulsory","start":2835.67,"end":2836.23},{"text":"arbitration","start":2836.23,"end":2836.79},{"text":"may","start":2836.79,"end":2836.95},{"text":"encroach","start":2836.95,"end":2837.59},{"text":"upon","start":2837.59,"end":2837.95},{"text":"national","start":2837.95,"end":2838.31},{"text":"constitutional","start":2838.31,"end":2838.95},{"text":"sovereignty","start":2838.95,"end":2839.67},{"text":"and","start":2840.15,"end":2840.35},{"text":"deprive","start":2840.35,"end":2840.87},{"text":"domestic","start":2840.87,"end":2841.31},{"text":"courts","start":2841.31,"end":2841.75},{"text":"of","start":2841.83,"end":2841.99},{"text":"final","start":2841.99,"end":2842.35},{"text":"authority","start":2842.35,"end":2842.95},{"text":"over","start":2842.95,"end":2843.27},{"text":"revenue","start":2843.27,"end":2843.55},{"text":"collection.","start":2843.55,"end":2844.15}]},{"text":"Dispute resolution must remain consent-based and grounded in MAP.","start":2844.47,"end":2848.47,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"Dispute","start":2844.47,"end":2844.95},{"text":"resolution","start":2844.95,"end":2845.43},{"text":"must","start":2845.43,"end":2845.59},{"text":"remain","start":2845.59,"end":2846.07},{"text":"consent-based","start":2846.07,"end":2847.03},{"text":"and","start":2847.35,"end":2847.51},{"text":"grounded","start":2847.51,"end":2847.99},{"text":"in","start":2847.99,"end":2848.15},{"text":"MAP.","start":2848.15,"end":2848.47}]},{"text":"We urge the negotiating body to focus on voluntary prevention tools, robust information exchange, capacity building, and non-binding dispute resolution that respects sovereign rights and varying capacities of developing countries.","start":2849.27,"end":2863.75,"topics":[{"key":"dispute-prevention-tools","label":"Dispute Prevention Tools","description":"Several speakers discussed preventive mechanisms such as advance pricing arrangements, advance rulings, cooperative compliance, simultaneous tax examinations, and joint audits. 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Previously, Brazil was raising its flag.","start":2868.79,"end":2876.79,"topics":[],"words":[{"text":"Thank","start":2868.79,"end":2868.95},{"text":"you,","start":2868.95,"end":2869.03},{"text":"Philippines.","start":2869.03,"end":2869.83},{"text":"Previously,","start":2873.59,"end":2874.07},{"text":"Brazil","start":2874.07,"end":2874.47},{"text":"was","start":2874.47,"end":2874.87},{"text":"raising","start":2874.87,"end":2875.67},{"text":"its","start":2876.11,"end":2876.23},{"text":"flag.","start":2876.23,"end":2876.79}]}]}],"speaker":{"name":"Khalid","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":8,"start":2879.19,"pageUrl":"/en/asset/k14/k14zi6pr08?t=2880","paragraphs":[{"sentences":[{"text":"Play all songs of the Great Indian Dysfunctional 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therefore, we take a couple of stakeholders first.","start":2939.8,"end":2942.08,"topics":[],"words":[{"text":"So","start":2939.8,"end":2939.88},{"text":"therefore,","start":2939.92,"end":2940.2},{"text":"we","start":2940.2,"end":2940.32},{"text":"take","start":2940.32,"end":2940.6},{"text":"a","start":2940.6,"end":2940.64},{"text":"couple","start":2940.64,"end":2940.92},{"text":"of","start":2940.92,"end":2941},{"text":"stakeholders","start":2941,"end":2941.6},{"text":"first.","start":2941.6,"end":2942.08}]},{"text":"We acknowledge that Switzerland, the United Republic of Tanzania are raising their 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African Union would like to align itself with the position of the Africa Group as presented by Ghana, with also the positions that were articulated by Mauritius, Kenya, Algeria, Nigeria, Ghana in its national capacity, and now 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Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."}],"words":[{"text":"From","start":3136.43,"end":3136.75},{"text":"the","start":3136.75,"end":3136.83},{"text":"start","start":3136.83,"end":3137.31},{"text":"of","start":3137.35,"end":3137.47},{"text":"this","start":3137.47,"end":3137.79},{"text":"process,","start":3137.79,"end":3138.39},{"text":"civil","start":3138.39,"end":3138.67},{"text":"society","start":3138.67,"end":3139.39},{"text":"has","start":3139.39,"end":3139.59},{"text":"shared","start":3139.59,"end":3139.95},{"text":"concerns","start":3139.95,"end":3140.75},{"text":"regarding","start":3140.75,"end":3141.39},{"text":"the","start":3141.39,"end":3141.51},{"text":"direction","start":3142.07,"end":3142.59},{"text":"taken","start":3142.59,"end":3142.99},{"text":"by","start":3142.99,"end":3143.15},{"text":"this","start":3143.15,"end":3143.43},{"text":"second","start":3143.43,"end":3143.63},{"text":"protocol,","start":3143.63,"end":3144.35},{"text":"not","start":3144.67,"end":3144.91},{"text":"only","start":3144.91,"end":3145.11},{"text":"regarding","start":3145.11,"end":3145.59},{"text":"different","start":3145.59,"end":3146.03},{"text":"options","start":3146.03,"end":3146.51},{"text":"envisioned","start":3146.51,"end":3147.07},{"text":"in","start":3147.15,"end":3147.31},{"text":"the","start":3147.31,"end":3147.39},{"text":"protocol,","start":3147.39,"end":3147.95},{"text":"but","start":3147.95,"end":3148.11},{"text":"also","start":3148.11,"end":3148.47},{"text":"regarding","start":3148.47,"end":3149.03},{"text":"the","start":3149.03,"end":3149.11},{"text":"role","start":3149.11,"end":3149.63},{"text":"that","start":3149.95,"end":3150.11},{"text":"the","start":3150.11,"end":3150.19},{"text":"protocol","start":3150.19,"end":3150.83},{"text":"is","start":3150.83,"end":3151.07},{"text":"ultimately","start":3151.07,"end":3151.87},{"text":"intended","start":3151.87,"end":3152.43},{"text":"to","start":3152.43,"end":3152.55},{"text":"play.","start":3152.55,"end":3152.99}]},{"text":"We have four comments.","start":3153.67,"end":3155.11,"topics":[],"words":[{"text":"We","start":3153.67,"end":3153.83},{"text":"have","start":3153.83,"end":3154.03},{"text":"four","start":3154.03,"end":3154.39},{"text":"comments.","start":3154.39,"end":3155.11}]},{"text":"First, we would recommend the urgent inclusion of both a preamble and an objective section to the draft.","start":3155.43,"end":3162.47,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."}],"words":[{"text":"First,","start":3155.43,"end":3156.07},{"text":"we","start":3156.07,"end":3156.31},{"text":"would","start":3156.31,"end":3156.63},{"text":"recommend","start":3156.63,"end":3157.27},{"text":"the","start":3157.31,"end":3157.39},{"text":"urgent","start":3157.43,"end":3157.83},{"text":"inclusion","start":3157.83,"end":3158.55},{"text":"of","start":3158.55,"end":3158.79},{"text":"both","start":3158.79,"end":3159.19},{"text":"a","start":3159.27,"end":3159.43},{"text":"preamble","start":3159.43,"end":3160.15},{"text":"and","start":3160.15,"end":3160.47},{"text":"an","start":3160.47,"end":3160.55},{"text":"objective","start":3160.55,"end":3160.95},{"text":"section","start":3160.95,"end":3161.43},{"text":"to","start":3161.67,"end":3161.83},{"text":"the","start":3161.83,"end":3161.91},{"text":"draft.","start":3161.91,"end":3162.47}]},{"text":"This will help give more clarity on the problems it aims at solving and how it all links to the framework convention.","start":3162.99,"end":3170.15,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."},{"key":"treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Speakers repeatedly raised the relationship between the draft protocol and existing bilateral or multilateral tax treaty practice, especially the UN and OECD model provisions. The discussion focused on whether the protocol should closely follow existing MAP and treaty architecture or deliberately improve and standardize it."}],"words":[{"text":"This","start":3162.99,"end":3163.19},{"text":"will","start":3163.19,"end":3163.31},{"text":"help","start":3163.31,"end":3163.67},{"text":"give","start":3163.67,"end":3163.91},{"text":"more","start":3163.91,"end":3164.19},{"text":"clarity","start":3164.19,"end":3164.83},{"text":"on","start":3164.83,"end":3164.95},{"text":"the","start":3164.95,"end":3165.07},{"text":"problems","start":3165.07,"end":3165.67},{"text":"it","start":3165.67,"end":3165.83},{"text":"aims","start":3165.83,"end":3166.47},{"text":"at","start":3166.47,"end":3166.63},{"text":"solving","start":3166.63,"end":3167.27},{"text":"and","start":3167.27,"end":3167.71},{"text":"how","start":3167.91,"end":3168.23},{"text":"it","start":3168.23,"end":3168.39},{"text":"all","start":3168.39,"end":3168.59},{"text":"links","start":3168.59,"end":3168.91},{"text":"to","start":3168.91,"end":3168.99},{"text":"the","start":3168.99,"end":3169.11},{"text":"framework","start":3169.11,"end":3169.47},{"text":"convention.","start":3169.47,"end":3170.15}]},{"text":"Secondly, we also remain concerned that many of the options proposed build the very problematic The options proposed build on the very problematic system that fuels tax disputes, especially the transfer pricing system.","start":3170.71,"end":3186.47,"topics":[{"key":"dispute-prevention-tools","label":"Dispute Prevention Tools","description":"Several speakers discussed preventive mechanisms such as advance pricing arrangements, advance rulings, cooperative compliance, simultaneous tax examinations, and joint audits. 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Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."}],"words":[{"text":"We","start":3237.99,"end":3238.23},{"text":"are","start":3238.23,"end":3238.31},{"text":"therefore","start":3238.31,"end":3238.83},{"text":"worried","start":3238.83,"end":3239.27},{"text":"that","start":3239.27,"end":3239.47},{"text":"this","start":3239.47,"end":3239.63},{"text":"approach","start":3239.63,"end":3240.15},{"text":"undermines","start":3240.15,"end":3240.71},{"text":"the","start":3240.71,"end":3240.79},{"text":"protocol","start":3240.79,"end":3241.43},{"text":"by","start":3241.43,"end":3241.55},{"text":"introducing","start":3241.55,"end":3242.39},{"text":"unnecessary","start":3242.39,"end":3243.35},{"text":"complexity.","start":3243.51,"end":3244.39}]},{"text":"Lastly, we understand that the key purpose of this protocol will be to implement Article 9 of the Convention.","start":3244.47,"end":3251.19,"topics":[],"words":[{"text":"Lastly,","start":3244.47,"end":3245.27},{"text":"we","start":3245.83,"end":3245.99},{"text":"understand","start":3245.99,"end":3246.55},{"text":"that","start":3246.55,"end":3246.67},{"text":"the","start":3246.67,"end":3246.75},{"text":"key","start":3246.79,"end":3247.11},{"text":"purpose","start":3247.11,"end":3247.55},{"text":"of","start":3247.55,"end":3247.63},{"text":"this","start":3247.63,"end":3247.83},{"text":"protocol","start":3247.83,"end":3248.39},{"text":"will","start":3248.39,"end":3248.55},{"text":"be","start":3248.55,"end":3248.71},{"text":"to","start":3248.71,"end":3248.87},{"text":"implement","start":3248.87,"end":3249.43},{"text":"Article","start":3249.43,"end":3249.83},{"text":"9","start":3249.83,"end":3250.15},{"text":"of","start":3250.15,"end":3250.31},{"text":"the","start":3250.31,"end":3250.43},{"text":"Convention.","start":3250.43,"end":3251.19}]},{"text":"From last week's discussion, it seems that there are still some questions around the precise scope and application of this article.","start":3251.67,"end":3259.03,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. 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definitions.","start":3581.03,"end":3583.59,"topics":[],"words":[{"text":"The","start":3581.03,"end":3581.23},{"text":"first","start":3581.23,"end":3581.67},{"text":"one","start":3581.67,"end":3581.99},{"text":"is","start":3581.99,"end":3582.31},{"text":"on","start":3582.31,"end":3582.47},{"text":"definitions.","start":3582.47,"end":3583.59}]},{"text":"On the definition, particularly item D of definition, our submission is that we include multilateral agreements because there are also certain regional agreements that promote exchange of 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they are not necessarily conventions.","start":3603.51,"end":3607.35,"topics":[],"words":[{"text":"and","start":3603.51,"end":3603.71},{"text":"they","start":3603.71,"end":3603.79},{"text":"are","start":3603.79,"end":3603.87},{"text":"not","start":3603.87,"end":3604.07},{"text":"necessarily","start":3604.07,"end":3604.95},{"text":"conventions.","start":3606.47,"end":3607.35}]},{"text":"And so just for clarity, we insert the words multilateral agreement there.","start":3607.59,"end":3612.15,"topics":[{"key":"treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Speakers repeatedly raised the relationship between the draft protocol and existing bilateral or multilateral tax treaty practice, especially the UN and OECD model provisions. 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Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."}],"words":[{"text":"and","start":3833.07,"end":3833.71},{"text":"also","start":3833.71,"end":3834.19},{"text":"maybe","start":3834.19,"end":3834.51},{"text":"consider","start":3834.51,"end":3835.07},{"text":"maybe","start":3835.07,"end":3835.79},{"text":"many","start":3835.87,"end":3836.15},{"text":"of","start":3836.15,"end":3836.35},{"text":"these","start":3836.35,"end":3836.59},{"text":"provisions","start":3836.59,"end":3837.19},{"text":"still","start":3837.19,"end":3837.47},{"text":"remain","start":3837.47,"end":3837.99},{"text":"in","start":3837.99,"end":3838.19},{"text":"the","start":3838.19,"end":3838.31},{"text":"framework","start":3838.31,"end":3838.91},{"text":"as","start":3838.91,"end":3839.15},{"text":"opposed","start":3839.15,"end":3839.55},{"text":"to","start":3839.55,"end":3839.63},{"text":"the","start":3839.63,"end":3839.71},{"text":"protocol.","start":3839.71,"end":3840.35}]},{"text":"Having said that, we want to underscore the importance of capacity building being coordinated between parties, including regional and international organizations.","start":3840.79,"end":3851.31,"topics":[{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. 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Just on your last point concerning capacity building, allow me to point out that Article 2.10, it starts by saying in accordance with the capacity building commitment under the Convention, so that is expressly to emphasize that this is not a self-standing provision here, but it is anchored or has to be read and understood together with the Framework Convention and its broader for our objective of capacity building.","start":3864.69,"end":3894.69,"topics":[{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. 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um, next is, uh, BCAS.","start":3899.37,"end":3903.17,"topics":[],"words":[{"text":"So,","start":3899.37,"end":3899.57},{"text":"um,","start":3899.73,"end":3899.81},{"text":"next","start":3901.17,"end":3901.49},{"text":"is,","start":3901.49,"end":3901.73},{"text":"uh,","start":3902.05,"end":3902.09},{"text":"BCAS.","start":3902.09,"end":3903.17}]},{"text":"BCAS, please.","start":3903.17,"end":3904.13,"topics":[],"words":[{"text":"BCAS,","start":3903.17,"end":3903.77},{"text":"please.","start":3903.77,"end":3904.13}]}]}],"speaker":{"name":"Khalid","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":18,"start":3906.37,"pageUrl":"/en/asset/k14/k14zi6pr08?t=3907","paragraphs":[{"sentences":[{"text":"Thank you, co-lead.","start":3906.37,"end":3907.01,"topics":[],"words":[{"text":"Thank","start":3906.37,"end":3906.53},{"text":"you,","start":3906.53,"end":3906.61},{"text":"co-lead.","start":3906.61,"end":3907.01}]},{"text":"Ordinarily, the preference is not to speak before the member states, so this could be an exception.","start":3907.69,"end":3911.61,"topics":[],"words":[{"text":"Ordinarily,","start":3907.69,"end":3908.33},{"text":"the","start":3908.33,"end":3908.45},{"text":"preference","start":3908.45,"end":3908.85},{"text":"is","start":3908.85,"end":3908.97},{"text":"not","start":3908.97,"end":3909.17},{"text":"to","start":3909.17,"end":3909.29},{"text":"speak","start":3909.29,"end":3909.53},{"text":"before","start":3909.53,"end":3909.77},{"text":"the","start":3909.77,"end":3909.85},{"text":"member","start":3909.85,"end":3910.13},{"text":"states,","start":3910.13,"end":3910.41},{"text":"so","start":3910.41,"end":3910.49},{"text":"this","start":3910.49,"end":3910.73},{"text":"could","start":3910.73,"end":3910.85},{"text":"be","start":3910.85,"end":3910.93},{"text":"an","start":3910.93,"end":3911.01},{"text":"exception.","start":3911.01,"end":3911.61}]},{"text":"Compliments to the co-leads and the entire team for preparation of these documents.","start":3912.09,"end":3916.09,"topics":[],"words":[{"text":"Compliments","start":3912.09,"end":3912.65},{"text":"to","start":3912.65,"end":3912.97},{"text":"the","start":3912.97,"end":3913.05},{"text":"co-leads","start":3913.05,"end":3913.65},{"text":"and","start":3913.65,"end":3913.81},{"text":"the","start":3913.81,"end":3913.89},{"text":"entire","start":3913.89,"end":3914.25},{"text":"team","start":3914.25,"end":3914.49},{"text":"for","start":3914.49,"end":3914.73},{"text":"preparation","start":3914.73,"end":3915.25},{"text":"of","start":3915.25,"end":3915.33},{"text":"these","start":3915.33,"end":3915.45},{"text":"documents.","start":3915.45,"end":3916.09}]},{"text":"The mechanisms offered in the document are really interesting, and especially the ones which are dealing with dispute prevention mechanisms.","start":3916.25,"end":3922.57,"topics":[{"key":"dispute-prevention-tools","label":"Dispute Prevention Tools","description":"Several speakers 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Views differed between those who saw these tools as useful for certainty and those who warned they can be burdensome or reinforce problematic practices."}],"words":[{"text":"The","start":3916.25,"end":3916.49},{"text":"mechanisms","start":3916.49,"end":3917.09},{"text":"offered","start":3917.09,"end":3917.49},{"text":"in","start":3917.49,"end":3917.57},{"text":"the","start":3917.57,"end":3917.65},{"text":"document","start":3917.65,"end":3918.13},{"text":"are","start":3918.13,"end":3918.21},{"text":"really","start":3918.21,"end":3918.45},{"text":"interesting,","start":3918.45,"end":3919.05},{"text":"and","start":3919.21,"end":3919.33},{"text":"especially","start":3919.33,"end":3919.81},{"text":"the","start":3919.81,"end":3919.93},{"text":"ones","start":3919.93,"end":3920.17},{"text":"which","start":3920.17,"end":3920.37},{"text":"are","start":3920.37,"end":3920.45},{"text":"dealing","start":3920.45,"end":3920.69},{"text":"with","start":3920.69,"end":3920.85},{"text":"dispute","start":3920.85,"end":3921.21},{"text":"prevention","start":3921.21,"end":3921.85},{"text":"mechanisms.","start":3921.85,"end":3922.57}]},{"text":"Some technical comments, the words without prejudice to are at times difficult to interpret and may lead to confusion.","start":3923.45,"end":3930.49,"topics":[{"key":"dispute-prevention-tools","label":"Dispute Prevention Tools","description":"Several speakers discussed preventive mechanisms such as advance pricing arrangements, advance rulings, cooperative compliance, simultaneous tax examinations, and joint audits. 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Views differed between those who saw these tools as useful for certainty and those who warned they can be burdensome or reinforce problematic practices."}],"words":[{"text":"It","start":3955.85,"end":3955.93},{"text":"should","start":3955.93,"end":3956.05},{"text":"be","start":3956.05,"end":3956.17},{"text":"worded","start":3956.17,"end":3956.49},{"text":"other","start":3956.49,"end":3956.69},{"text":"way","start":3956.69,"end":3956.77},{"text":"around.","start":3956.77,"end":3957.13}]},{"text":"So the stand to be taken by the party under the domestic audits should be without prejudice to the outcome of the common compliance procedure.","start":3957.29,"end":3963.77,"topics":[{"key":"dispute-prevention-tools","label":"Dispute Prevention Tools","description":"Several speakers discussed preventive mechanisms such as advance pricing arrangements, advance rulings, cooperative compliance, simultaneous tax examinations, and joint audits. 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Views differed between those who saw these tools as useful for certainty and those who warned they can be burdensome or reinforce problematic practices."}],"words":[{"text":"If","start":3964.37,"end":3964.49},{"text":"the","start":3964.49,"end":3964.61},{"text":"administration","start":3964.61,"end":3965.25},{"text":"has","start":3965.25,"end":3965.41},{"text":"already","start":3965.41,"end":3965.69},{"text":"taken","start":3965.69,"end":3965.93},{"text":"a","start":3965.93,"end":3965.97},{"text":"view","start":3965.97,"end":3966.37},{"text":"on","start":3966.53,"end":3966.69},{"text":"a","start":3966.69,"end":3966.77},{"text":"particular","start":3966.77,"end":3967.25},{"text":"issue","start":3967.25,"end":3967.73},{"text":"in","start":3967.89,"end":3967.97},{"text":"the","start":3967.97,"end":3968.05},{"text":"domestic","start":3968.05,"end":3968.53},{"text":"audit,","start":3968.53,"end":3968.85},{"text":"then","start":3969.09,"end":3969.29},{"text":"the","start":3969.29,"end":3969.37},{"text":"issue","start":3969.37,"end":3969.61},{"text":"of","start":3969.61,"end":3969.73},{"text":"application","start":3969.73,"end":3970.13},{"text":"of","start":3970.13,"end":3970.21},{"text":"corporate","start":3970.21,"end":3970.57},{"text":"compliance","start":3970.57,"end":3971.17},{"text":"arrangement","start":3971.65,"end":3972.09},{"text":"does","start":3972.09,"end":3972.29},{"text":"not","start":3972.29,"end":3972.61},{"text":"arise.","start":3972.61,"end":3972.93}]},{"text":"There is already a dispute and one has to go to prevention mechanism.","start":3973.01,"end":3976.21,"topics":[{"key":"dispute-prevention-tools","label":"Dispute Prevention Tools","description":"Several speakers discussed preventive mechanisms such as advance pricing arrangements, advance rulings, cooperative compliance, simultaneous tax examinations, and joint audits. Views differed between those who saw these tools as useful for certainty and those who warned they can be burdensome or reinforce problematic practices."}],"words":[{"text":"There","start":3973.01,"end":3973.17},{"text":"is","start":3973.17,"end":3973.33},{"text":"already","start":3973.33,"end":3973.61},{"text":"a","start":3973.61,"end":3973.65},{"text":"dispute","start":3973.65,"end":3974.05},{"text":"and","start":3974.37,"end":3974.53},{"text":"one","start":3974.53,"end":3974.69},{"text":"has","start":3974.69,"end":3974.81},{"text":"to","start":3974.81,"end":3974.93},{"text":"go","start":3974.93,"end":3975.05},{"text":"to","start":3975.05,"end":3975.17},{"text":"prevention","start":3975.17,"end":3975.61},{"text":"mechanism.","start":3975.61,"end":3976.21}]},{"text":"There was a discussion on the definition of cross border dispute.","start":3977.57,"end":3981.09,"topics":[],"words":[{"text":"There","start":3977.57,"end":3977.81},{"text":"was","start":3977.81,"end":3978.05},{"text":"a","start":3978.05,"end":3978.09},{"text":"discussion","start":3978.09,"end":3978.77},{"text":"on","start":3978.77,"end":3979.09},{"text":"the","start":3979.09,"end":3979.17},{"text":"definition","start":3979.17,"end":3979.77},{"text":"of","start":3979.77,"end":3979.97},{"text":"cross","start":3980.05,"end":3980.37},{"text":"border","start":3980.37,"end":3980.61},{"text":"dispute.","start":3980.61,"end":3981.09}]},{"text":"Ordinarily, one would say that cross border dispute involves tax resident of one country and administration of another country.","start":3981.57,"end":3989.09,"topics":[],"words":[{"text":"Ordinarily,","start":3981.57,"end":3982.05},{"text":"one","start":3982.05,"end":3982.29},{"text":"would","start":3982.29,"end":3982.45},{"text":"say","start":3982.45,"end":3982.69},{"text":"that","start":3982.69,"end":3982.93},{"text":"cross","start":3982.93,"end":3983.13},{"text":"border","start":3983.13,"end":3983.37},{"text":"dispute","start":3983.37,"end":3983.73},{"text":"involves","start":3983.73,"end":3984.37},{"text":"tax","start":3984.85,"end":3985.33},{"text":"resident","start":3985.33,"end":3985.73},{"text":"of","start":3985.73,"end":3985.85},{"text":"one","start":3985.85,"end":3986.05},{"text":"country","start":3986.05,"end":3986.53},{"text":"and","start":3986.77,"end":3987.17},{"text":"administration","start":3987.17,"end":3987.89},{"text":"of","start":3987.89,"end":3988.17},{"text":"another","start":3988.17,"end":3988.61},{"text":"country.","start":3988.61,"end":3989.09}]},{"text":"The suggestion is that where possible, tax dispute involving subsidy of a foreign company should also be considered, although it's kind of within the jurisdiction disputes, but these mechanisms are important.","start":3989.73,"end":4005.17,"topics":[{"key":"tax-investment-disputes","label":"Tax and Investment Disputes","description":"Some interventions highlighted tax-related investor-state dispute settlement and the need to protect tax matters from being diverted into investment arbitration. Speakers proposed giving tax authorities a stronger role in determining whether disputes should be handled under tax instruments rather than investment mechanisms."},{"key":"dispute-prevention-tools","label":"Dispute Prevention Tools","description":"Several speakers discussed preventive mechanisms such as advance pricing arrangements, advance rulings, cooperative compliance, simultaneous tax examinations, and joint audits. Views differed between those who saw these tools as useful for certainty and those who warned they can be burdensome or reinforce problematic practices."}],"words":[{"text":"The","start":3989.73,"end":3989.93},{"text":"suggestion","start":3989.93,"end":3990.45},{"text":"is","start":3990.45,"end":3990.61},{"text":"that","start":3990.61,"end":3991.01},{"text":"where","start":3991.01,"end":3991.33},{"text":"possible,","start":3991.33,"end":3991.97},{"text":"tax","start":3993.05,"end":3993.29},{"text":"dispute","start":3993.29,"end":3993.69},{"text":"involving","start":3993.69,"end":3994.17},{"text":"subsidy","start":3994.17,"end":3994.77},{"text":"of","start":3994.77,"end":3994.85},{"text":"a","start":3994.85,"end":3994.89},{"text":"foreign","start":3994.89,"end":3995.25},{"text":"company","start":3995.25,"end":3995.77},{"text":"should","start":3996.17,"end":3996.49},{"text":"also","start":3996.49,"end":3996.81},{"text":"be","start":3996.81,"end":3996.97},{"text":"considered,","start":3996.97,"end":3997.53},{"text":"although","start":3997.81,"end":3998.09},{"text":"it's","start":3998.09,"end":3998.73},{"text":"kind","start":3998.73,"end":3999.25},{"text":"of","start":3999.25,"end":3999.33},{"text":"within","start":3999.33,"end":3999.69},{"text":"the","start":3999.93,"end":4000.25},{"text":"jurisdiction","start":4000.25,"end":4001.05},{"text":"disputes,","start":4001.29,"end":4001.93},{"text":"but","start":4002.25,"end":4002.49},{"text":"these","start":4002.49,"end":4002.81},{"text":"mechanisms","start":4003.01,"end":4004.41},{"text":"are","start":4004.41,"end":4004.49},{"text":"important.","start":4004.49,"end":4005.17}]},{"text":"because, uh, this subsidies essentially involve the foreign investments and they need to have proper guidance on the dispute resolution mechanism.","start":4005.73,"end":4014.93,"topics":[{"key":"tax-investment-disputes","label":"Tax and Investment Disputes","description":"Some interventions highlighted tax-related investor-state dispute settlement and the need to protect tax matters from being diverted into investment arbitration. Speakers proposed giving tax authorities a stronger role in determining whether disputes should be handled under tax instruments rather than investment mechanisms."}],"words":[{"text":"because,","start":4005.73,"end":4006.45},{"text":"uh,","start":4007.57,"end":4007.65},{"text":"this","start":4007.73,"end":4007.97},{"text":"subsidies","start":4007.97,"end":4008.53},{"text":"essentially","start":4008.53,"end":4009.25},{"text":"involve","start":4009.49,"end":4009.89},{"text":"the","start":4009.89,"end":4009.97},{"text":"foreign","start":4009.97,"end":4010.33},{"text":"investments","start":4010.33,"end":4011.01},{"text":"and","start":4011.25,"end":4011.69},{"text":"they","start":4011.69,"end":4011.89},{"text":"need","start":4011.89,"end":4012.09},{"text":"to","start":4012.09,"end":4012.25},{"text":"have","start":4012.25,"end":4012.37},{"text":"proper","start":4012.37,"end":4012.69},{"text":"guidance","start":4012.69,"end":4013.17},{"text":"on","start":4013.25,"end":4013.41},{"text":"the","start":4013.41,"end":4013.53},{"text":"dispute","start":4013.53,"end":4013.97},{"text":"resolution","start":4013.97,"end":4014.41},{"text":"mechanism.","start":4014.41,"end":4014.93}]},{"text":"Similarly, disputes related to withholding tax obligations of a resident entities, putting, putting the payment to a non should also be treated as a cross border dispute.","start":4015.25,"end":4025.65,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"Similarly,","start":4015.25,"end":4015.97},{"text":"disputes","start":4015.97,"end":4016.45},{"text":"related","start":4016.45,"end":4016.77},{"text":"to","start":4016.77,"end":4016.89},{"text":"withholding","start":4016.89,"end":4017.33},{"text":"tax","start":4017.33,"end":4017.57},{"text":"obligations","start":4017.57,"end":4018.21},{"text":"of","start":4018.53,"end":4018.69},{"text":"a","start":4018.69,"end":4018.73},{"text":"resident","start":4018.73,"end":4019.25},{"text":"entities,","start":4019.25,"end":4019.81},{"text":"putting,","start":4020.05,"end":4020.53},{"text":"putting","start":4020.53,"end":4020.93},{"text":"the","start":4020.93,"end":4021.01},{"text":"payment","start":4021.01,"end":4021.37},{"text":"to","start":4021.37,"end":4021.45},{"text":"a","start":4021.45,"end":4021.49},{"text":"non","start":4021.49,"end":4022.05},{"text":"should","start":4022.21,"end":4022.49},{"text":"also","start":4022.49,"end":4022.81},{"text":"be","start":4022.81,"end":4022.93},{"text":"treated","start":4022.93,"end":4023.33},{"text":"as","start":4023.57,"end":4023.81},{"text":"a","start":4023.81,"end":4023.97},{"text":"cross","start":4024.61,"end":4024.93},{"text":"border","start":4024.93,"end":4025.17},{"text":"dispute.","start":4025.17,"end":4025.65}]},{"text":"A small comment on para 11.7 para two provides That submission of, uh, request under Article 11.1 to 11.4 shall not require suspension or delay of the proceedings under the domestic law.","start":4025.97,"end":4043.61,"topics":[{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."},{"key":"dispute-prevention-tools","label":"Dispute Prevention Tools","description":"Several speakers discussed preventive mechanisms such as advance pricing arrangements, advance rulings, cooperative compliance, simultaneous tax examinations, and joint audits. Views differed between those who saw these tools as useful for certainty and those who warned they can be burdensome or reinforce problematic practices."}],"words":[{"text":"A","start":4025.97,"end":4026.05},{"text":"small","start":4026.05,"end":4026.37},{"text":"comment","start":4026.37,"end":4026.69},{"text":"on","start":4026.69,"end":4026.85},{"text":"para","start":4026.85,"end":4027.17},{"text":"11.7","start":4027.17,"end":4028.13},{"text":"para","start":4032.29,"end":4032.53},{"text":"two","start":4032.53,"end":4032.93},{"text":"provides","start":4033.09,"end":4033.73},{"text":"That","start":4034.09,"end":4034.41},{"text":"submission","start":4034.41,"end":4035.29},{"text":"of,","start":4035.61,"end":4036.17},{"text":"uh,","start":4036.17,"end":4036.33},{"text":"request","start":4036.65,"end":4037.17},{"text":"under","start":4037.17,"end":4037.53},{"text":"Article","start":4037.61,"end":4038.17},{"text":"11.1","start":4038.41,"end":4038.97},{"text":"to","start":4038.97,"end":4039.09},{"text":"11.4","start":4039.09,"end":4039.77},{"text":"shall","start":4039.93,"end":4040.17},{"text":"not","start":4040.17,"end":4040.49},{"text":"require","start":4040.49,"end":4040.81},{"text":"suspension","start":4040.81,"end":4041.37},{"text":"or","start":4041.37,"end":4041.61},{"text":"delay","start":4041.61,"end":4041.81},{"text":"of","start":4041.81,"end":4041.89},{"text":"the","start":4041.89,"end":4041.97},{"text":"proceedings","start":4041.97,"end":4042.41},{"text":"under","start":4042.45,"end":4042.69},{"text":"the","start":4042.69,"end":4042.77},{"text":"domestic","start":4042.77,"end":4043.29},{"text":"law.","start":4043.29,"end":4043.61}]},{"text":"Uh, my suggestion is that once a request is submitted, uh, under one of the prevention mechanisms, the domestic law procedure should ideally be kept on hold.","start":4044.25,"end":4052.17,"topics":[{"key":"dispute-prevention-tools","label":"Dispute Prevention Tools","description":"Several speakers discussed preventive mechanisms such as advance pricing arrangements, advance rulings, cooperative compliance, simultaneous tax examinations, and joint audits. 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Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"The","start":4290.57,"end":4290.77},{"text":"major","start":4290.77,"end":4291.05},{"text":"group","start":4291.05,"end":4291.29},{"text":"of","start":4291.29,"end":4291.45},{"text":"children","start":4291.45,"end":4291.81},{"text":"and","start":4291.81,"end":4291.97},{"text":"youth","start":4291.97,"end":4292.29},{"text":"and","start":4292.29,"end":4292.45},{"text":"the","start":4292.45,"end":4292.65},{"text":"DMUN","start":4292.73,"end":4293.41},{"text":"Foundation","start":4293.41,"end":4293.93},{"text":"support","start":4293.93,"end":4294.33},{"text":"Articles","start":4294.33,"end":4295.05},{"text":"11.1","start":4295.21,"end":4296.09},{"text":"and","start":4296.09,"end":4296.29},{"text":"11.2","start":4296.29,"end":4296.89},{"text":"as","start":4297.05,"end":4297.21},{"text":"useful","start":4297.21,"end":4297.61},{"text":"mechanisms","start":4297.61,"end":4298.33},{"text":"for","start":4298.33,"end":4298.49},{"text":"preventing","start":4298.49,"end":4299.13},{"text":"disputes","start":4299.33,"end":4299.85},{"text":"and","start":4299.85,"end":4299.97},{"text":"providing","start":4299.97,"end":4300.57},{"text":"advanced","start":4300.57,"end":4301.05},{"text":"certainty","start":4301.05,"end":4301.69},{"text":"to","start":4301.69,"end":4301.77},{"text":"both","start":4301.77,"end":4302.13},{"text":"taxpayers","start":4302.41,"end":4303.01},{"text":"and","start":4303.01,"end":4303.17},{"text":"tax","start":4303.17,"end":4303.41},{"text":"administration.","start":4303.41,"end":4304.17}]},{"text":"We propose a limited number of revisions to ensure that these mechanisms are clear, accessible, and workable for parties with different treaty networks and administrative capacities.","start":4304.49,"end":4315.53,"topics":[{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."},{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."}],"words":[{"text":"We","start":4304.49,"end":4304.65},{"text":"propose","start":4304.65,"end":4305.05},{"text":"a","start":4305.05,"end":4305.13},{"text":"limited","start":4305.13,"end":4305.61},{"text":"number","start":4305.61,"end":4305.93},{"text":"of","start":4305.93,"end":4306.17},{"text":"revisions","start":4307.05,"end":4307.69},{"text":"to","start":4307.69,"end":4307.81},{"text":"ensure","start":4307.81,"end":4308.13},{"text":"that","start":4308.13,"end":4308.25},{"text":"these","start":4308.25,"end":4308.57},{"text":"mechanisms","start":4308.57,"end":4309.17},{"text":"are","start":4309.17,"end":4309.37},{"text":"clear,","start":4309.37,"end":4309.77},{"text":"accessible,","start":4309.93,"end":4310.73},{"text":"and","start":4310.89,"end":4311.09},{"text":"workable","start":4311.09,"end":4311.57},{"text":"for","start":4311.57,"end":4311.77},{"text":"parties","start":4311.77,"end":4312.13},{"text":"with","start":4312.13,"end":4312.33},{"text":"different","start":4312.33,"end":4312.69},{"text":"treaty","start":4312.69,"end":4313.13},{"text":"networks","start":4313.29,"end":4313.77},{"text":"and","start":4313.77,"end":4313.97},{"text":"administrative","start":4313.97,"end":4314.73},{"text":"capacities.","start":4314.81,"end":4315.53}]},{"text":"First paragraph one and five should clarify that a taxpayer may submit a request subject to the domestic law and administrative procedures of each party concerned.","start":4316.21,"end":4326.05,"topics":[{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"First","start":4316.21,"end":4316.49},{"text":"paragraph","start":4316.49,"end":4317.33},{"text":"one","start":4317.33,"end":4317.73},{"text":"and","start":4317.73,"end":4317.89},{"text":"five","start":4317.89,"end":4318.21},{"text":"should","start":4318.21,"end":4318.53},{"text":"clarify","start":4318.53,"end":4319.25},{"text":"that","start":4319.25,"end":4319.49},{"text":"a","start":4319.49,"end":4319.57},{"text":"taxpayer","start":4319.57,"end":4320.05},{"text":"may","start":4320.05,"end":4320.21},{"text":"submit","start":4320.21,"end":4320.61},{"text":"a","start":4320.61,"end":4320.69},{"text":"request","start":4320.69,"end":4321.13},{"text":"subject","start":4321.13,"end":4321.45},{"text":"to","start":4321.45,"end":4321.57},{"text":"the","start":4321.57,"end":4321.77},{"text":"domestic","start":4321.77,"end":4322.17},{"text":"law","start":4322.17,"end":4322.53},{"text":"and","start":4322.69,"end":4322.89},{"text":"administrative","start":4322.89,"end":4323.57},{"text":"procedures","start":4323.57,"end":4324.45},{"text":"of","start":4324.69,"end":4324.93},{"text":"each","start":4324.93,"end":4325.17},{"text":"party","start":4325.17,"end":4325.53},{"text":"concerned.","start":4325.53,"end":4326.05}]},{"text":"At the same time, those procedures, including any applicable fees, should be transparent and shouldn't create unnecessary barriers, particularly for smaller taxpayers.","start":4326.21,"end":4337.73,"topics":[{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"At","start":4326.21,"end":4326.37},{"text":"the","start":4326.37,"end":4326.45},{"text":"same","start":4326.45,"end":4326.69},{"text":"time,","start":4326.69,"end":4326.93},{"text":"those","start":4326.93,"end":4327.17},{"text":"procedures,","start":4327.17,"end":4327.73},{"text":"including","start":4327.73,"end":4328.33},{"text":"any","start":4328.33,"end":4328.61},{"text":"applicable","start":4328.61,"end":4329.25},{"text":"fees,","start":4329.33,"end":4329.81},{"text":"should","start":4329.97,"end":4330.21},{"text":"be","start":4330.21,"end":4330.29},{"text":"transparent","start":4330.29,"end":4330.97},{"text":"and","start":4330.97,"end":4331.09},{"text":"shouldn't","start":4331.09,"end":4331.93},{"text":"create","start":4331.93,"end":4332.37},{"text":"unnecessary","start":4332.73,"end":4333.73},{"text":"barriers,","start":4333.89,"end":4334.37},{"text":"particularly","start":4334.37,"end":4334.93},{"text":"for","start":4334.93,"end":4335.25},{"text":"smaller","start":4335.49,"end":4337.09},{"text":"taxpayers.","start":4337.09,"end":4337.73}]},{"text":"Second, in paragraph two and six, any deadline should begin only upon receipt of a complete request.","start":4338.05,"end":4344.29,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."}],"words":[{"text":"Second,","start":4338.05,"end":4338.37},{"text":"in","start":4338.37,"end":4338.69},{"text":"paragraph","start":4338.69,"end":4339.09},{"text":"two","start":4339.09,"end":4339.41},{"text":"and","start":4339.49,"end":4339.73},{"text":"six,","start":4339.73,"end":4340.21},{"text":"any","start":4340.49,"end":4340.69},{"text":"deadline","start":4340.69,"end":4341.09},{"text":"should","start":4341.09,"end":4341.25},{"text":"begin","start":4341.25,"end":4341.65},{"text":"only","start":4341.65,"end":4341.97},{"text":"upon","start":4341.97,"end":4342.37},{"text":"receipt","start":4342.77,"end":4343.21},{"text":"of","start":4343.21,"end":4343.33},{"text":"a","start":4343.33,"end":4343.41},{"text":"complete","start":4343.41,"end":4343.81},{"text":"request.","start":4343.81,"end":4344.29}]},{"text":"We suggest the formulation within a reasonable period and where practicable within 120 days of receiving all information reasonably necessary to assess the request.","start":4344.53,"end":4356.53,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."}],"words":[{"text":"We","start":4344.53,"end":4344.69},{"text":"suggest","start":4344.69,"end":4345.13},{"text":"the","start":4345.13,"end":4345.25},{"text":"formulation","start":4345.57,"end":4346.37},{"text":"within","start":4346.53,"end":4346.93},{"text":"a","start":4346.93,"end":4347.01},{"text":"reasonable","start":4347.01,"end":4347.65},{"text":"period","start":4347.65,"end":4348.13},{"text":"and","start":4348.13,"end":4348.25},{"text":"where","start":4348.25,"end":4348.69},{"text":"practicable","start":4349.49,"end":4350.21},{"text":"within","start":4350.37,"end":4350.77},{"text":"120","start":4350.77,"end":4351.41},{"text":"days","start":4351.41,"end":4351.81},{"text":"of","start":4351.81,"end":4351.89},{"text":"receiving","start":4351.89,"end":4352.45},{"text":"all","start":4352.45,"end":4352.61},{"text":"information","start":4352.61,"end":4353.41},{"text":"reasonably","start":4353.65,"end":4354.45},{"text":"necessary","start":4354.45,"end":4355.09},{"text":"to","start":4355.09,"end":4355.33},{"text":"assess","start":4355.49,"end":4355.81},{"text":"the","start":4355.81,"end":4355.97},{"text":"request.","start":4355.97,"end":4356.53}]},{"text":"The text should be also clarified that the acceptance of a request doesn't require a competent authority to conclude an arrangement or ruling or to accept the taxpayer proposed treatment.","start":4356.97,"end":4369.57,"topics":[{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"The","start":4356.97,"end":4357.13},{"text":"text","start":4357.13,"end":4357.37},{"text":"should","start":4357.37,"end":4357.53},{"text":"be","start":4357.53,"end":4357.77},{"text":"also","start":4357.77,"end":4358.33},{"text":"clarified","start":4358.33,"end":4358.81},{"text":"that","start":4358.81,"end":4359.21},{"text":"the","start":4359.21,"end":4359.29},{"text":"acceptance","start":4359.29,"end":4360.17},{"text":"of","start":4360.17,"end":4360.33},{"text":"a","start":4360.33,"end":4360.37},{"text":"request","start":4360.37,"end":4360.97},{"text":"doesn't","start":4361.45,"end":4361.81},{"text":"require","start":4361.81,"end":4362.25},{"text":"a","start":4362.25,"end":4362.29},{"text":"competent","start":4362.29,"end":4362.89},{"text":"authority","start":4363.05,"end":4363.69},{"text":"to","start":4363.69,"end":4363.85},{"text":"conclude","start":4363.85,"end":4364.57},{"text":"an","start":4364.57,"end":4364.73},{"text":"arrangement","start":4364.73,"end":4365.37},{"text":"or","start":4365.61,"end":4365.81},{"text":"ruling","start":4365.81,"end":4366.33},{"text":"or","start":4366.57,"end":4366.73},{"text":"to","start":4366.73,"end":4366.85},{"text":"accept","start":4366.85,"end":4367.21},{"text":"the","start":4367.21,"end":4367.29},{"text":"taxpayer","start":4367.29,"end":4367.77},{"text":"proposed","start":4367.77,"end":4368.49},{"text":"treatment.","start":4369.05,"end":4369.57}]},{"text":"Third, the retirement in paragraph three and seven that an applicable tax instrument be in force may disadvantage parties with limited treaty networks.","start":4370.13,"end":4380.77,"topics":[{"key":"treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Speakers repeatedly raised the relationship between the draft protocol and existing bilateral or multilateral tax treaty practice, especially the UN and OECD model provisions. The discussion focused on whether the protocol should closely follow existing MAP and treaty architecture or deliberately improve and standardize it."},{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."}],"words":[{"text":"Third,","start":4370.13,"end":4370.45},{"text":"the","start":4371.09,"end":4371.21},{"text":"retirement","start":4371.21,"end":4371.89},{"text":"in","start":4371.89,"end":4372.05},{"text":"paragraph","start":4372.05,"end":4372.53},{"text":"three","start":4372.53,"end":4372.85},{"text":"and","start":4372.93,"end":4373.13},{"text":"seven","start":4373.13,"end":4373.65},{"text":"that","start":4374.13,"end":4374.45},{"text":"an","start":4374.45,"end":4374.53},{"text":"applicable","start":4374.53,"end":4375.09},{"text":"tax","start":4375.09,"end":4375.41},{"text":"instrument","start":4375.69,"end":4376.57},{"text":"be","start":4376.77,"end":4377.09},{"text":"in","start":4377.09,"end":4377.41},{"text":"force","start":4377.49,"end":4377.81},{"text":"may","start":4377.81,"end":4378.05},{"text":"disadvantage","start":4378.05,"end":4378.73},{"text":"parties","start":4378.73,"end":4379.25},{"text":"with","start":4379.33,"end":4379.49},{"text":"limited","start":4379.49,"end":4379.89},{"text":"treaty","start":4379.89,"end":4380.21},{"text":"networks.","start":4380.21,"end":4380.77}]},{"text":"We invite consideration of whether the protocol itself could provide the necessary legal basis where the parties concerned expressly agree.","start":4381.01,"end":4390.29,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."},{"key":"treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Speakers repeatedly raised the relationship between the draft protocol and existing bilateral or multilateral tax treaty practice, especially the UN and OECD model provisions. The discussion focused on whether the protocol should closely follow existing MAP and treaty architecture or deliberately improve and standardize it."}],"words":[{"text":"We","start":4381.01,"end":4381.13},{"text":"invite","start":4381.13,"end":4381.57},{"text":"consideration","start":4381.57,"end":4382.21},{"text":"of","start":4382.21,"end":4382.41},{"text":"whether","start":4382.41,"end":4382.85},{"text":"the","start":4383.01,"end":4383.13},{"text":"protocol","start":4383.13,"end":4383.65},{"text":"itself","start":4383.65,"end":4383.97},{"text":"could","start":4383.97,"end":4384.13},{"text":"provide","start":4384.13,"end":4384.93},{"text":"the","start":4384.93,"end":4385.05},{"text":"necessary","start":4385.05,"end":4385.57},{"text":"legal","start":4385.57,"end":4386.05},{"text":"basis","start":4386.21,"end":4386.65},{"text":"where","start":4386.65,"end":4387.09},{"text":"the","start":4387.25,"end":4387.41},{"text":"parties","start":4387.41,"end":4387.89},{"text":"concerned","start":4387.89,"end":4388.93},{"text":"expressly","start":4389.17,"end":4389.97},{"text":"agree.","start":4389.97,"end":4390.29}]},{"text":"This would broaden across while preserving state consent.","start":4390.69,"end":4396.21,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."}],"words":[{"text":"This","start":4390.69,"end":4391.01},{"text":"would","start":4391.33,"end":4391.45},{"text":"broaden","start":4391.45,"end":4391.85},{"text":"across","start":4391.85,"end":4392.29},{"text":"while","start":4392.73,"end":4393.01},{"text":"preserving","start":4393.01,"end":4394.93},{"text":"state","start":4395.33,"end":4395.69},{"text":"consent.","start":4395.69,"end":4396.21}]},{"text":"For the information requirements should be and proportionate, we therefore suggest replacing any documents or information required in paragraph three, F and seven H with any other documents or information reasonably necessary and proportionate for the assessment of the request.","start":4396.69,"end":4416.01,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."},{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."}],"words":[{"text":"For","start":4396.69,"end":4396.93},{"text":"the","start":4396.93,"end":4397.17},{"text":"information","start":4397.53,"end":4398.93},{"text":"requirements","start":4398.93,"end":4399.61},{"text":"should","start":4399.61,"end":4399.73},{"text":"be","start":4399.73,"end":4399.93},{"text":"and","start":4400.01,"end":4400.09},{"text":"proportionate,","start":4400.09,"end":4401.49},{"text":"we","start":4401.65,"end":4401.81},{"text":"therefore","start":4401.81,"end":4402.17},{"text":"suggest","start":4402.17,"end":4402.53},{"text":"replacing","start":4402.53,"end":4403.17},{"text":"any","start":4403.17,"end":4403.33},{"text":"documents","start":4403.33,"end":4403.89},{"text":"or","start":4403.89,"end":4404.05},{"text":"information","start":4404.05,"end":4404.85},{"text":"required","start":4404.97,"end":4405.41},{"text":"in","start":4405.41,"end":4405.57},{"text":"paragraph","start":4405.57,"end":4405.97},{"text":"three,","start":4405.97,"end":4406.37},{"text":"F","start":4406.93,"end":4407.25},{"text":"and","start":4407.25,"end":4407.57},{"text":"seven","start":4407.73,"end":4408.21},{"text":"H","start":4408.21,"end":4408.45},{"text":"with","start":4408.45,"end":4408.65},{"text":"any","start":4409.01,"end":4409.29},{"text":"other","start":4409.29,"end":4409.49},{"text":"documents","start":4409.49,"end":4410.05},{"text":"or","start":4410.05,"end":4410.17},{"text":"information","start":4410.17,"end":4410.89},{"text":"reasonably","start":4410.89,"end":4411.49},{"text":"necessary","start":4411.49,"end":4412.13},{"text":"and","start":4412.29,"end":4412.45},{"text":"proportionate","start":4412.45,"end":4414.21},{"text":"for","start":4414.37,"end":4414.61},{"text":"the","start":4414.61,"end":4414.81},{"text":"assessment","start":4414.81,"end":4415.29},{"text":"of","start":4415.29,"end":4415.41},{"text":"the","start":4415.41,"end":4415.49},{"text":"request.","start":4415.49,"end":4416.01}]},{"text":"For multilateral cases, competent authorities should, where possible, coordinate their information requests to avoid duplication and unnecessary compliance burdens.","start":4416.69,"end":4427.57,"topics":[{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."},{"key":"dispute-prevention-tools","label":"Dispute Prevention Tools","description":"Several speakers discussed preventive mechanisms such as advance pricing arrangements, advance rulings, cooperative compliance, simultaneous tax examinations, and joint audits. Views differed between those who saw these tools as useful for certainty and those who warned they can be burdensome or reinforce problematic practices."}],"words":[{"text":"For","start":4416.69,"end":4416.85},{"text":"multilateral","start":4416.85,"end":4417.97},{"text":"cases,","start":4417.97,"end":4418.45},{"text":"competent","start":4418.45,"end":4419.17},{"text":"authorities","start":4419.65,"end":4420.21},{"text":"should,","start":4420.21,"end":4420.45},{"text":"where","start":4420.45,"end":4420.61},{"text":"possible,","start":4420.61,"end":4421.09},{"text":"coordinate","start":4421.09,"end":4421.49},{"text":"their","start":4421.49,"end":4421.77},{"text":"information","start":4421.77,"end":4422.45},{"text":"requests","start":4422.45,"end":4422.85},{"text":"to","start":4422.85,"end":4422.93},{"text":"avoid","start":4422.93,"end":4423.41},{"text":"duplication","start":4423.65,"end":4424.37},{"text":"and","start":4424.37,"end":4424.57},{"text":"unnecessary","start":4424.57,"end":4425.41},{"text":"compliance","start":4425.57,"end":4426.61},{"text":"burdens.","start":4427.01,"end":4427.57}]},{"text":"Fifth, any application to prior taxable periods under paragraph 4E and 8E should require the agreement of all competent authorities concerned, substantially similar facts and circumstances, consistency with applicable domestic time limits.","start":4428.01,"end":4443.69,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. 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Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"And","start":5269.09,"end":5269.25},{"text":"Chair,","start":5269.25,"end":5269.57},{"text":"on","start":5270.29,"end":5270.45},{"text":"Article","start":5270.45,"end":5271.89},{"text":"3.1","start":5271.89,"end":5272.93},{"text":"mutual","start":5272.93,"end":5273.33},{"text":"agreement","start":5273.33,"end":5273.69},{"text":"procedure,","start":5273.69,"end":5274.37},{"text":"the","start":5275.17,"end":5275.29},{"text":"Africa","start":5275.29,"end":5275.57},{"text":"group","start":5275.57,"end":5275.93},{"text":"generally","start":5276.13,"end":5276.85},{"text":"supports","start":5276.85,"end":5277.57},{"text":"the","start":5277.57,"end":5277.69},{"text":"mutual","start":5277.69,"end":5278.09},{"text":"agreement","start":5278.09,"end":5278.49},{"text":"procedure","start":5278.49,"end":5279.17},{"text":"as","start":5279.73,"end":5279.89},{"text":"a","start":5279.89,"end":5279.97},{"text":"primary","start":5279.97,"end":5280.33},{"text":"and","start":5280.33,"end":5280.45},{"text":"core","start":5280.45,"end":5280.77},{"text":"dispute","start":5280.77,"end":5281.41},{"text":"resolution","start":5281.41,"end":5281.89},{"text":"mechanism","start":5281.89,"end":5282.49},{"text":"under","start":5282.49,"end":5282.77},{"text":"the","start":5282.77,"end":5282.93},{"text":"protocol.","start":5282.93,"end":5283.49}]},{"text":"and same should not be subject to any reservations.","start":5284.05,"end":5286.73,"topics":[],"words":[{"text":"and","start":5284.05,"end":5284.17},{"text":"same","start":5284.17,"end":5284.57},{"text":"should","start":5284.57,"end":5284.81},{"text":"not","start":5284.81,"end":5284.97},{"text":"be","start":5284.97,"end":5285.13},{"text":"subject","start":5285.13,"end":5285.69},{"text":"to","start":5285.69,"end":5285.77},{"text":"any","start":5285.77,"end":5285.97},{"text":"reservations.","start":5285.97,"end":5286.73}]},{"text":"MAP has a long established history as a government to government process that preserves sovereignty while facilitating the resolution of cross-border tax disputes.","start":5287.53,"end":5298.65,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"MAP","start":5287.53,"end":5287.89},{"text":"has","start":5287.89,"end":5288.01},{"text":"a","start":5288.01,"end":5288.09},{"text":"long","start":5288.09,"end":5288.33},{"text":"established","start":5288.33,"end":5289.05},{"text":"history","start":5289.29,"end":5289.85},{"text":"as","start":5290.01,"end":5290.49},{"text":"a","start":5291.29,"end":5291.37},{"text":"government","start":5291.45,"end":5292.13},{"text":"to","start":5292.13,"end":5292.21},{"text":"government","start":5292.21,"end":5292.65},{"text":"process","start":5292.65,"end":5293.29},{"text":"that","start":5293.45,"end":5293.61},{"text":"preserves","start":5293.61,"end":5294.13},{"text":"sovereignty","start":5294.13,"end":5294.69},{"text":"while","start":5294.69,"end":5295.21},{"text":"facilitating","start":5295.29,"end":5296.21},{"text":"the","start":5296.21,"end":5296.37},{"text":"resolution","start":5296.37,"end":5296.89},{"text":"of","start":5296.89,"end":5297.21},{"text":"cross-border","start":5297.21,"end":5297.89},{"text":"tax","start":5297.89,"end":5298.17},{"text":"disputes.","start":5298.17,"end":5298.65}]},{"text":"It therefore provides the best foundation for international tax dispute resolution under a UN framework.","start":5299.29,"end":5304.81,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"It","start":5299.29,"end":5299.41},{"text":"therefore","start":5299.41,"end":5299.77},{"text":"provides","start":5299.77,"end":5300.13},{"text":"the","start":5300.13,"end":5300.21},{"text":"best","start":5300.21,"end":5300.65},{"text":"foundation","start":5300.81,"end":5301.37},{"text":"for","start":5301.37,"end":5301.53},{"text":"international","start":5301.53,"end":5302.01},{"text":"tax","start":5302.01,"end":5302.21},{"text":"dispute","start":5302.21,"end":5302.73},{"text":"resolution","start":5302.89,"end":5303.53},{"text":"under","start":5303.53,"end":5303.97},{"text":"a","start":5303.97,"end":5304.01},{"text":"UN","start":5304.01,"end":5304.33},{"text":"framework.","start":5304.33,"end":5304.81}]},{"text":"However, the Africa Group expresses concern regarding inclusion of legally significant timelines and procedural obligations in the draft protocol.","start":5305.37,"end":5313.13,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."}],"words":[{"text":"However,","start":5305.37,"end":5305.77},{"text":"the","start":5305.77,"end":5305.89},{"text":"Africa","start":5305.89,"end":5306.21},{"text":"Group","start":5306.21,"end":5306.49},{"text":"expresses","start":5306.49,"end":5307.05},{"text":"concern","start":5307.05,"end":5307.45},{"text":"regarding","start":5307.45,"end":5307.89},{"text":"inclusion","start":5307.89,"end":5308.25},{"text":"of","start":5308.25,"end":5308.41},{"text":"legally","start":5308.41,"end":5308.89},{"text":"significant","start":5308.89,"end":5309.65},{"text":"timelines","start":5309.65,"end":5310.33},{"text":"and","start":5310.89,"end":5311.05},{"text":"procedural","start":5311.05,"end":5311.49},{"text":"obligations","start":5311.49,"end":5312.17},{"text":"in","start":5312.17,"end":5312.25},{"text":"the","start":5312.25,"end":5312.33},{"text":"draft","start":5312.33,"end":5312.65},{"text":"protocol.","start":5312.65,"end":5313.13}]},{"text":"While timely resolution is desirable, complex transfer pricing and PE cases often require extensive factual and legal analysis.","start":5313.97,"end":5323.29,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."}],"words":[{"text":"While","start":5313.97,"end":5314.17},{"text":"timely","start":5314.17,"end":5314.53},{"text":"resolution","start":5314.53,"end":5315.17},{"text":"is","start":5315.17,"end":5315.25},{"text":"desirable,","start":5315.25,"end":5315.93},{"text":"complex","start":5316.49,"end":5316.93},{"text":"transfer","start":5316.93,"end":5317.29},{"text":"pricing","start":5317.29,"end":5317.65},{"text":"and","start":5317.65,"end":5318.17},{"text":"PE","start":5318.33,"end":5318.73},{"text":"cases","start":5318.73,"end":5319.37},{"text":"often","start":5319.69,"end":5320.01},{"text":"require","start":5320.01,"end":5320.49},{"text":"extensive","start":5320.65,"end":5321.37},{"text":"factual","start":5321.37,"end":5322.09},{"text":"and","start":5322.09,"end":5322.25},{"text":"legal","start":5322.25,"end":5322.57},{"text":"analysis.","start":5322.57,"end":5323.29}]},{"text":"Treaty-based deadlines could create compliance difficulties and generate disputes regarding procedural compliance.","start":5324.17,"end":5331.21,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."}],"words":[{"text":"Treaty-based","start":5324.17,"end":5325.37},{"text":"deadlines","start":5325.37,"end":5326.01},{"text":"could","start":5326.01,"end":5326.49},{"text":"create","start":5326.49,"end":5326.97},{"text":"compliance","start":5326.97,"end":5327.49},{"text":"difficulties","start":5327.49,"end":5328.17},{"text":"and","start":5328.17,"end":5328.33},{"text":"generate","start":5328.33,"end":5328.85},{"text":"disputes","start":5328.85,"end":5329.29},{"text":"regarding","start":5329.29,"end":5329.85},{"text":"procedural","start":5330.09,"end":5330.57},{"text":"compliance.","start":5330.57,"end":5331.21}]},{"text":"The timeline should therefore remain indicative and have a degree of flexibility, especially for competent authorities facing capacity constraints, and on that timeline, Chair, We say that the draft can be then deferred to domestic laws to come up with reasonable timelines within to apply them, not to have straight timelines within the protocol.","start":5331.81,"end":5353.21,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."},{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."}],"words":[{"text":"The","start":5331.81,"end":5331.89},{"text":"timeline","start":5331.93,"end":5332.37},{"text":"should","start":5332.37,"end":5332.57},{"text":"therefore","start":5332.57,"end":5332.93},{"text":"remain","start":5332.93,"end":5333.45},{"text":"indicative","start":5333.45,"end":5334.17},{"text":"and","start":5334.57,"end":5334.73},{"text":"have","start":5334.73,"end":5335.01},{"text":"a","start":5335.01,"end":5335.05},{"text":"degree","start":5335.05,"end":5335.33},{"text":"of","start":5335.33,"end":5335.41},{"text":"flexibility,","start":5335.41,"end":5336.17},{"text":"especially","start":5336.25,"end":5337.05},{"text":"for","start":5337.45,"end":5337.69},{"text":"competent","start":5337.69,"end":5338.05},{"text":"authorities","start":5338.05,"end":5338.49},{"text":"facing","start":5338.49,"end":5338.89},{"text":"capacity","start":5338.89,"end":5339.37},{"text":"constraints,","start":5339.37,"end":5339.89},{"text":"and","start":5339.89,"end":5340.01},{"text":"on","start":5340.01,"end":5340.13},{"text":"that","start":5340.13,"end":5340.37},{"text":"timeline,","start":5340.37,"end":5340.89},{"text":"Chair,","start":5341.05,"end":5341.45},{"text":"We","start":5342.17,"end":5342.25},{"text":"say","start":5342.25,"end":5342.41},{"text":"that","start":5342.41,"end":5342.73},{"text":"the","start":5342.73,"end":5342.97},{"text":"draft","start":5342.97,"end":5343.45},{"text":"can","start":5343.45,"end":5343.61},{"text":"be","start":5343.61,"end":5343.77},{"text":"then","start":5343.77,"end":5343.93},{"text":"deferred","start":5343.93,"end":5344.33},{"text":"to","start":5344.33,"end":5344.57},{"text":"domestic","start":5344.57,"end":5345.21},{"text":"laws","start":5345.21,"end":5345.61},{"text":"to","start":5345.61,"end":5345.73},{"text":"come","start":5346.01,"end":5346.25},{"text":"up","start":5346.25,"end":5346.41},{"text":"with","start":5346.41,"end":5346.57},{"text":"reasonable","start":5346.57,"end":5346.97},{"text":"timelines","start":5346.97,"end":5347.69},{"text":"within","start":5348.17,"end":5348.65},{"text":"to","start":5348.97,"end":5349.17},{"text":"apply","start":5349.17,"end":5349.69},{"text":"them,","start":5349.85,"end":5350.09},{"text":"not","start":5350.09,"end":5350.29},{"text":"to","start":5350.29,"end":5350.41},{"text":"have","start":5350.41,"end":5350.73},{"text":"straight","start":5351.77,"end":5352.05},{"text":"timelines","start":5352.05,"end":5352.45},{"text":"within","start":5352.45,"end":5352.65},{"text":"the","start":5352.65,"end":5352.73},{"text":"protocol.","start":5352.73,"end":5353.21}]},{"text":"The AG would also like clarification on the proposal to eliminate double taxation in cases not otherwise provided for under applicable tax instruments.","start":5354.17,"end":5365.77,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."},{"key":"treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Speakers repeatedly raised the relationship between the draft protocol and existing bilateral or multilateral tax treaty practice, especially the UN and OECD model provisions. The discussion focused on whether the protocol should closely follow existing MAP and treaty architecture or deliberately improve and standardize it."}],"words":[{"text":"The","start":5354.17,"end":5354.37},{"text":"AG","start":5354.37,"end":5354.45},{"text":"would","start":5354.57,"end":5354.81},{"text":"also","start":5354.81,"end":5355.01},{"text":"like","start":5355.01,"end":5355.61},{"text":"clarification","start":5357.33,"end":5358.65},{"text":"on","start":5358.65,"end":5358.81},{"text":"the","start":5358.81,"end":5358.97},{"text":"proposal","start":5358.97,"end":5359.53},{"text":"to","start":5359.53,"end":5359.65},{"text":"eliminate","start":5359.65,"end":5360.05},{"text":"double","start":5360.05,"end":5360.33},{"text":"taxation","start":5360.33,"end":5361.05},{"text":"in","start":5361.37,"end":5361.53},{"text":"cases","start":5361.53,"end":5361.93},{"text":"not","start":5361.93,"end":5362.33},{"text":"otherwise","start":5362.81,"end":5363.29},{"text":"provided","start":5363.29,"end":5363.69},{"text":"for","start":5363.69,"end":5364.09},{"text":"under","start":5364.25,"end":5364.53},{"text":"applicable","start":5364.53,"end":5364.89},{"text":"tax","start":5364.89,"end":5365.13},{"text":"instruments.","start":5365.13,"end":5365.77}]},{"text":"The meaning and the scope of this phrase is should be more clearly defined to avoid uncertainties regarding the powers of competent authorities.","start":5366.65,"end":5375.97,"topics":[{"key":"treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Speakers repeatedly raised the relationship between the draft protocol and existing bilateral or multilateral tax treaty practice, especially the UN and OECD model provisions. The discussion focused on whether the protocol should closely follow existing MAP and treaty architecture or deliberately improve and standardize it."}],"words":[{"text":"The","start":5366.65,"end":5366.77},{"text":"meaning","start":5366.77,"end":5367.37},{"text":"and","start":5367.37,"end":5367.61},{"text":"the","start":5367.61,"end":5367.69},{"text":"scope","start":5367.69,"end":5368.09},{"text":"of","start":5368.09,"end":5368.21},{"text":"this","start":5368.21,"end":5368.41},{"text":"phrase","start":5368.41,"end":5368.73},{"text":"is","start":5368.73,"end":5368.97},{"text":"should","start":5369.89,"end":5370.17},{"text":"be","start":5370.17,"end":5370.29},{"text":"more","start":5370.29,"end":5370.53},{"text":"clearly","start":5370.53,"end":5371.09},{"text":"defined","start":5371.09,"end":5371.89},{"text":"to","start":5371.89,"end":5372.09},{"text":"avoid","start":5372.09,"end":5372.61},{"text":"uncertainties","start":5372.61,"end":5373.25},{"text":"regarding","start":5373.25,"end":5373.89},{"text":"the","start":5374.21,"end":5374.33},{"text":"powers","start":5374.33,"end":5374.81},{"text":"of","start":5374.81,"end":5374.93},{"text":"competent","start":5374.93,"end":5375.37},{"text":"authorities.","start":5375.37,"end":5375.97}]},{"text":"AG also recommends a hierarchical order to be followed in terms of the dispute resolution mechanisms, with MAP being the core and the first mechanism to be pursued before mediation and/or conciliation.","start":5376.77,"end":5393.25,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"AG","start":5376.77,"end":5376.89},{"text":"also","start":5377.01,"end":5377.73},{"text":"recommends","start":5377.97,"end":5378.81},{"text":"a","start":5378.81,"end":5378.85},{"text":"hierarchical","start":5378.85,"end":5379.73},{"text":"order","start":5379.73,"end":5380.17},{"text":"to","start":5380.17,"end":5380.25},{"text":"be","start":5380.61,"end":5380.73},{"text":"followed","start":5380.73,"end":5381.17},{"text":"in","start":5381.65,"end":5381.81},{"text":"terms","start":5381.81,"end":5382.13},{"text":"of","start":5382.13,"end":5382.29},{"text":"the","start":5382.29,"end":5382.45},{"text":"dispute","start":5382.45,"end":5383.13},{"text":"resolution","start":5383.17,"end":5383.57},{"text":"mechanisms,","start":5383.57,"end":5384.37},{"text":"with","start":5384.77,"end":5385.01},{"text":"MAP","start":5385.01,"end":5385.21},{"text":"being","start":5385.21,"end":5385.57},{"text":"the","start":5385.57,"end":5385.73},{"text":"core","start":5385.73,"end":5386.29},{"text":"and","start":5386.29,"end":5386.41},{"text":"the","start":5386.41,"end":5386.49},{"text":"first","start":5386.49,"end":5386.85},{"text":"mechanism","start":5386.85,"end":5387.41},{"text":"to","start":5387.41,"end":5387.49},{"text":"be","start":5387.49,"end":5387.65},{"text":"pursued","start":5388.37,"end":5389.01},{"text":"before","start":5389.25,"end":5389.65},{"text":"mediation","start":5389.65,"end":5390.45},{"text":"and/or","start":5390.77,"end":5391.49},{"text":"conciliation.","start":5392.53,"end":5393.25}]},{"text":"Chair, permit me to also go to Article 3.2, Mediation and Conciliation.","start":5394.29,"end":5399.17,"topics":[],"words":[{"text":"Chair,","start":5394.29,"end":5394.53},{"text":"permit","start":5394.53,"end":5394.85},{"text":"me","start":5394.85,"end":5395.01},{"text":"to","start":5395.01,"end":5395.09},{"text":"also","start":5395.09,"end":5395.41},{"text":"go","start":5395.41,"end":5395.57},{"text":"to","start":5395.57,"end":5395.81},{"text":"Article","start":5395.89,"end":5396.77},{"text":"3.2,","start":5397.09,"end":5397.81},{"text":"Mediation","start":5397.81,"end":5398.29},{"text":"and","start":5398.29,"end":5398.45},{"text":"Conciliation.","start":5398.45,"end":5399.17}]},{"text":"As you rightly indicated, this is a new and not much, which we generally don't have much issue with, but however, their role within the overall dispute resolution framework requires further clarification.","start":5400.49,"end":5415.21,"topics":[],"words":[{"text":"As","start":5400.49,"end":5400.65},{"text":"you","start":5400.65,"end":5400.81},{"text":"rightly","start":5400.81,"end":5401.13},{"text":"indicated,","start":5401.13,"end":5401.89},{"text":"this","start":5401.89,"end":5402.09},{"text":"is","start":5402.09,"end":5402.41},{"text":"a","start":5402.89,"end":5402.93},{"text":"new","start":5402.93,"end":5403.37},{"text":"and","start":5403.45,"end":5403.65},{"text":"not","start":5403.65,"end":5403.77},{"text":"much,","start":5403.77,"end":5404.25},{"text":"which","start":5404.89,"end":5405.21},{"text":"we","start":5405.21,"end":5405.53},{"text":"generally","start":5405.53,"end":5406.17},{"text":"don't","start":5406.25,"end":5406.53},{"text":"have","start":5406.53,"end":5406.65},{"text":"much","start":5406.65,"end":5406.97},{"text":"issue","start":5407.61,"end":5407.93},{"text":"with,","start":5407.93,"end":5408.17},{"text":"but","start":5408.17,"end":5408.41},{"text":"however,","start":5408.41,"end":5408.97},{"text":"their","start":5408.97,"end":5409.41},{"text":"role","start":5409.41,"end":5409.53},{"text":"within","start":5409.53,"end":5410.09},{"text":"the","start":5410.65,"end":5410.77},{"text":"overall","start":5410.77,"end":5411.13},{"text":"dispute","start":5411.13,"end":5411.61},{"text":"resolution","start":5411.61,"end":5412.09},{"text":"framework","start":5412.09,"end":5412.53},{"text":"requires","start":5412.53,"end":5413.21},{"text":"further","start":5414.09,"end":5414.49},{"text":"clarification.","start":5414.49,"end":5415.21}]},{"text":"It remains unclear whether these mechanisms should operate as the extent stand alone procedures, as concurrent tools within MAP or as optional facilitative process that may be invoked when appropriate.","start":5415.29,"end":5431.69,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."},{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"It","start":5415.29,"end":5415.53},{"text":"remains","start":5415.53,"end":5415.93},{"text":"unclear","start":5415.93,"end":5416.41},{"text":"whether","start":5416.49,"end":5416.89},{"text":"these","start":5416.89,"end":5417.13},{"text":"mechanisms","start":5417.13,"end":5417.85},{"text":"should","start":5417.93,"end":5418.29},{"text":"operate","start":5418.29,"end":5418.81},{"text":"as","start":5418.97,"end":5419.13},{"text":"the","start":5419.13,"end":5419.25},{"text":"extent","start":5419.25,"end":5419.65},{"text":"stand","start":5419.65,"end":5419.93},{"text":"alone","start":5419.93,"end":5420.33},{"text":"procedures,","start":5420.57,"end":5421.29},{"text":"as","start":5422.17,"end":5422.29},{"text":"concurrent","start":5422.33,"end":5423.17},{"text":"tools","start":5423.17,"end":5423.77},{"text":"within","start":5424.09,"end":5424.41},{"text":"MAP","start":5424.41,"end":5424.73},{"text":"or","start":5425.05,"end":5425.37},{"text":"as","start":5425.37,"end":5425.49},{"text":"optional","start":5425.53,"end":5426.17},{"text":"facilitative","start":5428.05,"end":5428.73},{"text":"process","start":5428.81,"end":5429.21},{"text":"that","start":5429.21,"end":5429.53},{"text":"may","start":5429.53,"end":5429.69},{"text":"be","start":5429.69,"end":5429.89},{"text":"invoked","start":5429.89,"end":5430.49},{"text":"when","start":5430.65,"end":5430.97},{"text":"appropriate.","start":5430.97,"end":5431.69}]},{"text":"While AGIS generally favours retaining the voluntary nature of mediation and conciliation, it does not support making these procedures mandatory prerequisites before access to other dispute resolution mechanisms.","start":5432.61,"end":5445.93,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."}],"words":[{"text":"While","start":5432.61,"end":5432.97},{"text":"AGIS","start":5432.97,"end":5433.53},{"text":"generally","start":5433.61,"end":5434.01},{"text":"favours","start":5434.01,"end":5434.57},{"text":"retaining","start":5434.65,"end":5435.13},{"text":"the","start":5435.13,"end":5435.29},{"text":"voluntary","start":5435.29,"end":5435.73},{"text":"nature","start":5435.73,"end":5436.05},{"text":"of","start":5436.05,"end":5436.25},{"text":"mediation","start":5436.25,"end":5436.89},{"text":"and","start":5436.97,"end":5437.13},{"text":"conciliation,","start":5437.13,"end":5437.85},{"text":"it","start":5438.41,"end":5438.53},{"text":"does","start":5438.53,"end":5438.65},{"text":"not","start":5438.65,"end":5438.77},{"text":"support","start":5438.77,"end":5439.29},{"text":"making","start":5439.29,"end":5439.61},{"text":"these","start":5439.61,"end":5440.17},{"text":"procedures","start":5440.25,"end":5440.81},{"text":"mandatory","start":5440.81,"end":5441.29},{"text":"prerequisites","start":5441.53,"end":5442.25},{"text":"before","start":5442.33,"end":5442.73},{"text":"access","start":5442.73,"end":5443.05},{"text":"to","start":5443.05,"end":5443.37},{"text":"other","start":5443.77,"end":5444.05},{"text":"dispute","start":5444.05,"end":5444.41},{"text":"resolution","start":5444.73,"end":5445.21},{"text":"mechanisms.","start":5445.21,"end":5445.93}]},{"text":"Clear operational guidelines should be developed to ensure that these mechanisms remain efficient and accessible.","start":5446.45,"end":5452.57,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."},{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."}],"words":[{"text":"Clear","start":5446.45,"end":5446.77},{"text":"operational","start":5446.77,"end":5447.17},{"text":"guidelines","start":5447.17,"end":5447.69},{"text":"should","start":5447.69,"end":5447.97},{"text":"be","start":5447.97,"end":5448.05},{"text":"developed","start":5448.05,"end":5448.45},{"text":"to","start":5448.57,"end":5448.73},{"text":"ensure","start":5448.73,"end":5449.13},{"text":"that","start":5449.13,"end":5449.29},{"text":"these","start":5449.29,"end":5449.61},{"text":"mechanisms","start":5449.61,"end":5450.09},{"text":"remain","start":5450.09,"end":5450.49},{"text":"efficient","start":5450.65,"end":5451.29},{"text":"and","start":5451.69,"end":5451.97},{"text":"accessible.","start":5452.01,"end":5452.57}]},{"text":"Chair, also on Article Today, this arbitration, as stated consistently, the AG does not support the inclusion of arbitration, either tax treaty based or investment related commercial arbitration as one of the mechanisms for resolving cross-border tax disputes.","start":5453.69,"end":5473.37,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"tax-investment-disputes","label":"Tax and Investment Disputes","description":"Some interventions highlighted tax-related investor-state dispute settlement and the need to protect tax matters from being diverted into investment arbitration. Speakers proposed giving tax authorities a stronger role in determining whether disputes should be handled under tax instruments rather than investment mechanisms."}],"words":[{"text":"Chair,","start":5453.69,"end":5454.17},{"text":"also","start":5454.65,"end":5455.25},{"text":"on","start":5455.25,"end":5455.41},{"text":"Article","start":5455.41,"end":5456.09},{"text":"Today,","start":5456.85,"end":5457.29},{"text":"this","start":5458.09,"end":5458.65},{"text":"arbitration,","start":5458.65,"end":5459.37},{"text":"as","start":5460.17,"end":5460.37},{"text":"stated","start":5460.37,"end":5460.85},{"text":"consistently,","start":5460.85,"end":5461.93},{"text":"the","start":5462.41,"end":5462.61},{"text":"AG","start":5462.61,"end":5462.73},{"text":"does","start":5462.73,"end":5463.13},{"text":"not","start":5463.13,"end":5463.25},{"text":"support","start":5463.25,"end":5463.61},{"text":"the","start":5463.61,"end":5463.69},{"text":"inclusion","start":5463.69,"end":5464.09},{"text":"of","start":5464.09,"end":5464.17},{"text":"arbitration,","start":5464.17,"end":5464.89},{"text":"either","start":5465.45,"end":5465.69},{"text":"tax","start":5465.69,"end":5466.01},{"text":"treaty","start":5466.01,"end":5466.33},{"text":"based","start":5466.33,"end":5466.73},{"text":"or","start":5467.29,"end":5467.45},{"text":"investment","start":5467.45,"end":5468.01},{"text":"related","start":5468.01,"end":5468.41},{"text":"commercial","start":5468.41,"end":5469.01},{"text":"arbitration","start":5469.01,"end":5469.85},{"text":"as","start":5470.25,"end":5470.41},{"text":"one","start":5470.41,"end":5470.65},{"text":"of","start":5470.65,"end":5470.81},{"text":"the","start":5470.81,"end":5470.97},{"text":"mechanisms","start":5470.97,"end":5471.53},{"text":"for","start":5471.53,"end":5471.73},{"text":"resolving","start":5471.73,"end":5472.17},{"text":"cross-border","start":5472.17,"end":5472.65},{"text":"tax","start":5472.65,"end":5472.81},{"text":"disputes.","start":5472.81,"end":5473.37}]},{"text":"Arbitration remains the most significant area of concern for the Africa group.","start":5474.89,"end":5479.01,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"Arbitration","start":5474.89,"end":5475.37},{"text":"remains","start":5475.37,"end":5475.73},{"text":"the","start":5475.73,"end":5475.85},{"text":"most","start":5475.85,"end":5476.05},{"text":"significant","start":5476.05,"end":5476.57},{"text":"area","start":5476.57,"end":5476.77},{"text":"of","start":5476.77,"end":5476.97},{"text":"concern","start":5477.37,"end":5478.01},{"text":"for","start":5478.09,"end":5478.33},{"text":"the","start":5478.33,"end":5478.41},{"text":"Africa","start":5478.41,"end":5478.73},{"text":"group.","start":5478.73,"end":5479.01}]},{"text":"While proponents see tax arbitration as a means of addressing unresolved map cases, many African countries remain concerned that mandatory binding arbitration will undermine the tax sovereignty and shift decision making authority away from constitutionally accountable institutions.","start":5479.73,"end":5498.53,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"While","start":5479.73,"end":5480.01},{"text":"proponents","start":5480.01,"end":5480.81},{"text":"see","start":5481.77,"end":5482.09},{"text":"tax","start":5482.09,"end":5482.33},{"text":"arbitration","start":5482.33,"end":5482.81},{"text":"as","start":5482.81,"end":5483.13},{"text":"a","start":5483.21,"end":5483.25},{"text":"means","start":5483.25,"end":5483.93},{"text":"of","start":5483.93,"end":5484.17},{"text":"addressing","start":5484.17,"end":5484.73},{"text":"unresolved","start":5484.73,"end":5485.21},{"text":"map","start":5485.21,"end":5485.41},{"text":"cases,","start":5485.41,"end":5486.01},{"text":"many","start":5486.45,"end":5486.65},{"text":"African","start":5486.65,"end":5487.09},{"text":"countries","start":5487.09,"end":5487.57},{"text":"remain","start":5487.57,"end":5488.05},{"text":"concerned","start":5488.21,"end":5488.77},{"text":"that","start":5488.77,"end":5489.01},{"text":"mandatory","start":5489.65,"end":5490.17},{"text":"binding","start":5490.17,"end":5490.45},{"text":"arbitration","start":5490.45,"end":5490.97},{"text":"will","start":5490.97,"end":5491.25},{"text":"undermine","start":5491.29,"end":5492.05},{"text":"the","start":5492.05,"end":5492.13},{"text":"tax","start":5492.13,"end":5492.49},{"text":"sovereignty","start":5492.49,"end":5493.09},{"text":"and","start":5493.49,"end":5493.65},{"text":"shift","start":5493.65,"end":5493.97},{"text":"decision","start":5493.97,"end":5494.53},{"text":"making","start":5494.85,"end":5495.25},{"text":"authority","start":5495.25,"end":5495.73},{"text":"away","start":5495.73,"end":5496.05},{"text":"from","start":5496.05,"end":5496.29},{"text":"constitutionally","start":5496.29,"end":5497.01},{"text":"accountable","start":5497.33,"end":5497.85},{"text":"institutions.","start":5497.85,"end":5498.53}]},{"text":"Chair, the current proposal would allow tax arbitrations to be initiated upon the request of a single competent authority, once specified conditions are met.","start":5499.17,"end":5508.05,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"Chair,","start":5499.17,"end":5499.49},{"text":"the","start":5499.49,"end":5499.57},{"text":"current","start":5499.57,"end":5499.85},{"text":"proposal","start":5499.85,"end":5500.29},{"text":"would","start":5500.29,"end":5500.53},{"text":"allow","start":5500.53,"end":5500.85},{"text":"tax","start":5500.85,"end":5501.13},{"text":"arbitrations","start":5501.13,"end":5501.65},{"text":"to","start":5501.65,"end":5501.73},{"text":"be","start":5501.73,"end":5501.89},{"text":"initiated","start":5501.89,"end":5502.45},{"text":"upon","start":5502.45,"end":5502.93},{"text":"the","start":5503.01,"end":5503.13},{"text":"request","start":5503.13,"end":5503.81},{"text":"of","start":5504.13,"end":5504.33},{"text":"a","start":5504.33,"end":5504.37},{"text":"single","start":5504.37,"end":5504.89},{"text":"competent","start":5504.89,"end":5505.33},{"text":"authority,","start":5505.33,"end":5506.05},{"text":"once","start":5506.53,"end":5506.89},{"text":"specified","start":5506.89,"end":5507.33},{"text":"conditions","start":5507.33,"end":5507.69},{"text":"are","start":5507.69,"end":5507.77},{"text":"met.","start":5507.77,"end":5508.05}]},{"text":"This approach is nothing other than forcing arbitration on another state.","start":5508.29,"end":5512.69,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"This","start":5508.29,"end":5508.53},{"text":"approach","start":5508.53,"end":5508.85},{"text":"is","start":5508.85,"end":5509.01},{"text":"nothing","start":5509.01,"end":5509.53},{"text":"other","start":5509.57,"end":5509.77},{"text":"than","start":5509.77,"end":5510.05},{"text":"forcing","start":5510.37,"end":5510.81},{"text":"arbitration","start":5510.81,"end":5511.49},{"text":"on","start":5511.81,"end":5511.93},{"text":"another","start":5511.93,"end":5512.29},{"text":"state.","start":5512.29,"end":5512.69}]},{"text":"Such an approach will create unnecessary pressure African countries to participate in process that they have not expressly accepted because it violates their constitutional provisions.","start":5513.17,"end":5524.73,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."}],"words":[{"text":"Such","start":5513.17,"end":5513.49},{"text":"an","start":5513.49,"end":5513.57},{"text":"approach","start":5513.57,"end":5514.05},{"text":"will","start":5514.13,"end":5514.29},{"text":"create","start":5514.29,"end":5514.85},{"text":"unnecessary","start":5514.85,"end":5515.33},{"text":"pressure","start":5515.33,"end":5515.89},{"text":"African","start":5516.45,"end":5516.81},{"text":"countries","start":5516.81,"end":5517.13},{"text":"to","start":5517.13,"end":5517.25},{"text":"participate","start":5517.25,"end":5517.77},{"text":"in","start":5517.77,"end":5517.93},{"text":"process","start":5517.93,"end":5518.41},{"text":"that","start":5518.41,"end":5518.89},{"text":"they","start":5519.53,"end":5519.65},{"text":"have","start":5519.65,"end":5519.85},{"text":"not","start":5519.85,"end":5520.33},{"text":"expressly","start":5521.05,"end":5521.61},{"text":"accepted","start":5521.61,"end":5522.21},{"text":"because","start":5522.21,"end":5522.65},{"text":"it","start":5522.65,"end":5522.89},{"text":"violates","start":5522.89,"end":5523.45},{"text":"their","start":5523.45,"end":5523.61},{"text":"constitutional","start":5523.61,"end":5524.13},{"text":"provisions.","start":5524.13,"end":5524.73}]},{"text":"Other important point to worry is that the current article remains silent on investment arbitration, leaving open an increasingly common channel for tax disputes that further undermines tax sovereignty.","start":5525.37,"end":5536.97,"topics":[{"key":"tax-investment-disputes","label":"Tax and Investment Disputes","description":"Some interventions highlighted tax-related investor-state dispute settlement and the need to protect tax matters from being diverted into investment arbitration. 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Chair, I so submit and I will present again our written input for consideration.","start":5590.89,"end":5597.45,"topics":[],"words":[{"text":"Sir,","start":5590.89,"end":5591.29},{"text":"Chair,","start":5591.69,"end":5592.01},{"text":"I","start":5592.01,"end":5592.09},{"text":"so","start":5592.09,"end":5592.25},{"text":"submit","start":5592.25,"end":5592.77},{"text":"and","start":5592.77,"end":5592.97},{"text":"I","start":5592.97,"end":5593.01},{"text":"will","start":5593.01,"end":5593.29},{"text":"present","start":5593.93,"end":5594.41},{"text":"again","start":5594.41,"end":5594.81},{"text":"our","start":5594.81,"end":5595.33},{"text":"written","start":5595.33,"end":5595.93},{"text":"input","start":5595.93,"end":5596.49},{"text":"for","start":5596.57,"end":5596.89},{"text":"consideration.","start":5596.89,"end":5597.45}]},{"text":"Thank 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Speakers proposed giving tax authorities a stronger role in determining whether disputes should be handled under tax instruments rather than investment mechanisms."}],"words":[{"text":"Then","start":5660.89,"end":5661.21},{"text":"second,","start":5661.21,"end":5661.49},{"text":"you","start":5661.49,"end":5661.57},{"text":"mentioned","start":5661.57,"end":5661.93},{"text":"investment","start":5661.93,"end":5662.57},{"text":"arbitration","start":5662.65,"end":5663.45},{"text":"and","start":5663.45,"end":5663.85},{"text":"earlier","start":5663.85,"end":5664.41},{"text":"this","start":5665.29,"end":5665.53},{"text":"afternoon","start":5665.61,"end":5666.25},{"text":"or","start":5666.29,"end":5666.37},{"text":"this","start":5666.41,"end":5666.65},{"text":"day,","start":5666.65,"end":5666.97},{"text":"we","start":5667.21,"end":5667.37},{"text":"also","start":5667.37,"end":5667.61},{"text":"heard","start":5667.61,"end":5668.09},{"text":"other","start":5668.17,"end":5668.41},{"text":"delegation","start":5668.41,"end":5668.89},{"text":"Mexico","start":5668.89,"end":5669.29},{"text":"speaking","start":5669.29,"end":5669.69},{"text":"about","start":5669.69,"end":5670.17},{"text":"investor","start":5670.45,"end":5670.89},{"text":"state","start":5670.89,"end":5671.25},{"text":"dispute","start":5671.25,"end":5671.57},{"text":"settlement.","start":5671.57,"end":5672.17}]},{"text":"I see no reason why this committee should not consider means to tackle the issue of ISDS in the context of our negotiations here.","start":5674.65,"end":5690.49,"topics":[{"key":"tax-investment-disputes","label":"Tax and Investment Disputes","description":"Some interventions highlighted tax-related investor-state dispute settlement and the need to protect tax matters from being diverted into investment arbitration. 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Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."},{"key":"dispute-prevention-tools","label":"Dispute Prevention Tools","description":"Several speakers discussed preventive mechanisms such as advance pricing arrangements, advance rulings, cooperative compliance, simultaneous tax examinations, and joint audits. Views differed between those who saw these tools as useful for certainty and those who warned they can be burdensome or reinforce problematic practices."}],"words":[{"text":"Germany","start":5721.77,"end":5722.09},{"text":"welcomes","start":5722.09,"end":5722.57},{"text":"the","start":5722.61,"end":5722.69},{"text":"overall","start":5722.69,"end":5723.13},{"text":"design","start":5723.13,"end":5723.57},{"text":"of","start":5723.57,"end":5723.69},{"text":"Chapter","start":5723.69,"end":5724.05},{"text":"3,","start":5724.05,"end":5724.33},{"text":"which","start":5724.33,"end":5724.57},{"text":"strengthens","start":5724.57,"end":5725.45},{"text":"the","start":5725.45,"end":5725.61},{"text":"mutual","start":5725.61,"end":5726.17},{"text":"agreement","start":5726.17,"end":5726.69},{"text":"procedure","start":5726.69,"end":5727.45},{"text":"and","start":5727.45,"end":5727.69},{"text":"adds","start":5727.69,"end":5728.01},{"text":"further","start":5728.01,"end":5728.37},{"text":"flexible","start":5728.37,"end":5728.85},{"text":"tools.","start":5728.85,"end":5729.53}]},{"text":"We see this as a good basis to improve effective, timely dispute resolution while respecting national legal frameworks.","start":5729.85,"end":5737.69,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."},{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."},{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."}],"words":[{"text":"We","start":5729.85,"end":5730.09},{"text":"see","start":5730.09,"end":5730.25},{"text":"this","start":5730.25,"end":5730.49},{"text":"as","start":5730.49,"end":5730.65},{"text":"a","start":5730.65,"end":5730.73},{"text":"good","start":5730.73,"end":5730.89},{"text":"basis","start":5730.89,"end":5731.61},{"text":"to","start":5731.61,"end":5731.81},{"text":"improve","start":5731.81,"end":5732.25},{"text":"effective,","start":5732.25,"end":5732.89},{"text":"timely","start":5732.89,"end":5733.37},{"text":"dispute","start":5733.37,"end":5734.01},{"text":"resolution","start":5734.01,"end":5734.89},{"text":"while","start":5735.09,"end":5735.37},{"text":"respecting","start":5735.37,"end":5736.09},{"text":"national","start":5736.09,"end":5736.53},{"text":"legal","start":5736.65,"end":5736.97},{"text":"frameworks.","start":5736.97,"end":5737.69}]},{"text":"I have a couple of comments and questions.","start":5738.33,"end":5740.89,"topics":[],"words":[{"text":"I","start":5738.33,"end":5738.49},{"text":"have","start":5738.49,"end":5738.61},{"text":"a","start":5738.61,"end":5738.65},{"text":"couple","start":5738.65,"end":5739.13},{"text":"of","start":5739.13,"end":5739.29},{"text":"comments","start":5739.29,"end":5739.89},{"text":"and","start":5739.89,"end":5740.01},{"text":"questions.","start":5740.01,"end":5740.89}]},{"text":"Paragraph two of Article 3.1 currently contains no provisions for the case where an application for a MAP is not accepted.","start":5742.61,"end":5752.37,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"Paragraph","start":5742.61,"end":5743.17},{"text":"two","start":5743.17,"end":5743.41},{"text":"of","start":5743.41,"end":5743.65},{"text":"Article","start":5743.65,"end":5744.17},{"text":"3.1","start":5744.17,"end":5745.09},{"text":"currently","start":5745.09,"end":5745.65},{"text":"contains","start":5745.65,"end":5746.29},{"text":"no","start":5746.29,"end":5746.53},{"text":"provisions","start":5746.53,"end":5747.33},{"text":"for","start":5747.33,"end":5747.53},{"text":"the","start":5747.53,"end":5747.65},{"text":"case","start":5747.65,"end":5748.21},{"text":"where","start":5748.21,"end":5748.41},{"text":"an","start":5748.41,"end":5748.53},{"text":"application","start":5748.53,"end":5749.49},{"text":"for","start":5749.49,"end":5749.93},{"text":"a","start":5749.93,"end":5749.97},{"text":"MAP","start":5750.33,"end":5750.93},{"text":"is","start":5751.01,"end":5751.25},{"text":"not","start":5751.25,"end":5751.57},{"text":"accepted.","start":5751.57,"end":5752.37}]},{"text":"This should be supplemented.","start":5752.85,"end":5754.45,"topics":[],"words":[{"text":"This","start":5752.85,"end":5753.09},{"text":"should","start":5753.09,"end":5753.29},{"text":"be","start":5753.29,"end":5753.57},{"text":"supplemented.","start":5753.57,"end":5754.45}]},{"text":"On Article 3.1 para 3, sentence two should be adapted to the formulation in para one in which I quote, \"result or will result in taxation not in accordance\" is written.","start":5756.37,"end":5770.21,"topics":[],"words":[{"text":"On","start":5756.37,"end":5756.53},{"text":"Article","start":5756.53,"end":5757.05},{"text":"3.1","start":5757.09,"end":5758.13},{"text":"para","start":5758.13,"end":5758.53},{"text":"3,","start":5758.53,"end":5759.09},{"text":"sentence","start":5759.09,"end":5759.81},{"text":"two","start":5759.81,"end":5760.13},{"text":"should","start":5760.13,"end":5760.37},{"text":"be","start":5760.37,"end":5760.53},{"text":"adapted","start":5760.53,"end":5760.97},{"text":"to","start":5760.97,"end":5761.09},{"text":"the","start":5761.09,"end":5761.25},{"text":"formulation","start":5761.25,"end":5761.93},{"text":"in","start":5761.93,"end":5762.05},{"text":"para","start":5762.05,"end":5762.45},{"text":"one","start":5762.45,"end":5763.01},{"text":"in","start":5763.33,"end":5763.57},{"text":"which","start":5763.57,"end":5764.05},{"text":"I","start":5764.05,"end":5764.13},{"text":"quote,","start":5764.13,"end":5764.85},{"text":"\"result","start":5765.17,"end":5765.81},{"text":"or","start":5765.81,"end":5765.93},{"text":"will","start":5765.93,"end":5766.13},{"text":"result","start":5766.21,"end":5766.85},{"text":"in","start":5766.85,"end":5767.01},{"text":"taxation","start":5767.01,"end":5768.09},{"text":"not","start":5768.09,"end":5768.29},{"text":"in","start":5768.29,"end":5768.41},{"text":"accordance\"","start":5768.41,"end":5769.33},{"text":"is","start":5769.33,"end":5769.57},{"text":"written.","start":5769.57,"end":5770.21}]},{"text":"Also at this point an obligation could be added that the applicant and the other competent authority are informed about the decision.","start":5771.13,"end":5778.97,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"Also","start":5771.13,"end":5771.45},{"text":"at","start":5771.45,"end":5771.61},{"text":"this","start":5771.61,"end":5771.85},{"text":"point","start":5771.85,"end":5772.33},{"text":"an","start":5772.33,"end":5772.41},{"text":"obligation","start":5772.41,"end":5773.13},{"text":"could","start":5773.13,"end":5773.37},{"text":"be","start":5773.37,"end":5773.53},{"text":"added","start":5773.53,"end":5774.01},{"text":"that","start":5774.01,"end":5774.25},{"text":"the","start":5774.25,"end":5774.37},{"text":"applicant","start":5774.37,"end":5775.21},{"text":"and","start":5775.21,"end":5775.37},{"text":"the","start":5775.41,"end":5775.49},{"text":"other","start":5775.49,"end":5775.69},{"text":"competent","start":5775.69,"end":5776.33},{"text":"authority","start":5776.33,"end":5776.97},{"text":"are","start":5776.97,"end":5777.21},{"text":"informed","start":5777.21,"end":5777.85},{"text":"about","start":5777.85,"end":5778.13},{"text":"the","start":5778.13,"end":5778.21},{"text":"decision.","start":5778.21,"end":5778.97}]},{"text":"On Article 3.1 para 8, in contrast to a result after successful arbitration, it is not provided at this point that implementation of the result only takes place if the taxpayer also consents to the implementation.","start":5780.25,"end":5796.17,"topics":[{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."},{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"On","start":5780.25,"end":5780.49},{"text":"Article","start":5780.49,"end":5781.25},{"text":"3.1","start":5781.29,"end":5782.09},{"text":"para","start":5782.09,"end":5782.45},{"text":"8,","start":5782.45,"end":5782.97},{"text":"in","start":5783.29,"end":5783.45},{"text":"contrast","start":5783.45,"end":5784.21},{"text":"to","start":5784.21,"end":5784.29},{"text":"a","start":5784.29,"end":5784.33},{"text":"result","start":5784.33,"end":5785.05},{"text":"after","start":5785.05,"end":5785.29},{"text":"successful","start":5785.29,"end":5785.93},{"text":"arbitration,","start":5785.93,"end":5786.89},{"text":"it","start":5787.13,"end":5787.29},{"text":"is","start":5787.29,"end":5787.45},{"text":"not","start":5787.45,"end":5787.69},{"text":"provided","start":5787.69,"end":5788.33},{"text":"at","start":5788.33,"end":5788.41},{"text":"this","start":5788.41,"end":5788.65},{"text":"point","start":5788.65,"end":5789.09},{"text":"that","start":5789.09,"end":5789.25},{"text":"implementation","start":5789.25,"end":5790.25},{"text":"of","start":5790.25,"end":5790.41},{"text":"the","start":5790.41,"end":5790.49},{"text":"result","start":5790.49,"end":5791.05},{"text":"only","start":5791.05,"end":5791.37},{"text":"takes","start":5791.37,"end":5791.69},{"text":"place","start":5791.69,"end":5792.17},{"text":"if","start":5792.17,"end":5792.33},{"text":"the","start":5792.33,"end":5792.41},{"text":"taxpayer","start":5792.41,"end":5793.29},{"text":"also","start":5793.53,"end":5793.93},{"text":"consents","start":5793.93,"end":5794.73},{"text":"to","start":5794.73,"end":5794.89},{"text":"the","start":5794.89,"end":5795.01},{"text":"implementation.","start":5795.01,"end":5796.17}]},{"text":"For us, the reasons for this different handling would be interesting.","start":5796.57,"end":5800.33,"topics":[],"words":[{"text":"For","start":5796.57,"end":5796.89},{"text":"us,","start":5796.89,"end":5797.21},{"text":"the","start":5797.21,"end":5797.33},{"text":"reasons","start":5797.33,"end":5797.85},{"text":"for","start":5797.85,"end":5798.01},{"text":"this","start":5798.01,"end":5798.25},{"text":"different","start":5798.25,"end":5798.61},{"text":"handling","start":5798.61,"end":5799.13},{"text":"would","start":5799.13,"end":5799.37},{"text":"be","start":5799.37,"end":5799.49},{"text":"interesting.","start":5799.49,"end":5800.33}]},{"text":"Article 3.2, paragraph 5, the applicant should not only not attend the deliberations between the competent authorities, this should also apply to the deliberations between the mediators and conciliators.","start":5801.97,"end":5815.25,"topics":[{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"Article","start":5801.97,"end":5802.53},{"text":"3.2,","start":5802.53,"end":5803.41},{"text":"paragraph","start":5803.41,"end":5803.85},{"text":"5,","start":5803.85,"end":5804.45},{"text":"the","start":5804.77,"end":5804.97},{"text":"applicant","start":5804.97,"end":5805.45},{"text":"should","start":5805.45,"end":5805.61},{"text":"not","start":5805.61,"end":5805.97},{"text":"only","start":5805.97,"end":5806.37},{"text":"not","start":5806.37,"end":5806.93},{"text":"attend","start":5806.93,"end":5807.21},{"text":"the","start":5807.21,"end":5807.29},{"text":"deliberations","start":5807.29,"end":5808.21},{"text":"between","start":5808.21,"end":5808.61},{"text":"the","start":5808.61,"end":5808.69},{"text":"competent","start":5808.69,"end":5809.25},{"text":"authorities,","start":5809.25,"end":5810.21},{"text":"this","start":5810.21,"end":5810.53},{"text":"should","start":5810.53,"end":5810.85},{"text":"also","start":5810.85,"end":5811.13},{"text":"apply","start":5811.13,"end":5811.57},{"text":"to","start":5811.57,"end":5811.73},{"text":"the","start":5811.73,"end":5811.85},{"text":"deliberations","start":5811.85,"end":5812.69},{"text":"between","start":5812.69,"end":5813.05},{"text":"the","start":5813.05,"end":5813.17},{"text":"mediators","start":5813.17,"end":5814.01},{"text":"and","start":5814.01,"end":5814.17},{"text":"conciliators.","start":5814.17,"end":5815.25}]},{"text":"The following should therefore be added to the last sentence, I quote, in the deliberations between the competent authorities and the mediators or conciliators.","start":5815.73,"end":5825.89,"topics":[{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"The","start":5815.73,"end":5815.89},{"text":"following","start":5815.89,"end":5816.37},{"text":"should","start":5816.37,"end":5816.61},{"text":"therefore","start":5816.61,"end":5817.09},{"text":"be","start":5817.09,"end":5817.25},{"text":"added","start":5817.25,"end":5817.57},{"text":"to","start":5817.57,"end":5817.73},{"text":"the","start":5817.73,"end":5817.85},{"text":"last","start":5817.85,"end":5818.25},{"text":"sentence,","start":5818.25,"end":5818.93},{"text":"I","start":5818.93,"end":5819.01},{"text":"quote,","start":5819.01,"end":5819.57},{"text":"in","start":5819.57,"end":5819.73},{"text":"the","start":5819.73,"end":5819.85},{"text":"deliberations","start":5819.85,"end":5820.85},{"text":"between","start":5820.85,"end":5821.25},{"text":"the","start":5821.25,"end":5821.33},{"text":"competent","start":5821.33,"end":5821.89},{"text":"authorities","start":5821.89,"end":5822.85},{"text":"and","start":5823.17,"end":5823.45},{"text":"the","start":5823.45,"end":5823.53},{"text":"mediators","start":5823.53,"end":5824.37},{"text":"or","start":5824.37,"end":5824.61},{"text":"conciliators.","start":5824.61,"end":5825.89}]},{"text":"Article 3.2 para 7, we would like to ensure that the introduction of mediation and conciliation does not undermine the timeframes by leading to open-ended extensions of the MAP timeline.","start":5827.25,"end":5842.17,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."},{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"Article","start":5827.25,"end":5827.69},{"text":"3.2","start":5827.85,"end":5828.73},{"text":"para","start":5828.73,"end":5829.05},{"text":"7,","start":5829.05,"end":5829.77},{"text":"we","start":5830.01,"end":5830.25},{"text":"would","start":5830.25,"end":5830.41},{"text":"like","start":5830.41,"end":5830.61},{"text":"to","start":5830.61,"end":5830.73},{"text":"ensure","start":5830.73,"end":5831.29},{"text":"that","start":5831.29,"end":5831.53},{"text":"the","start":5831.53,"end":5831.65},{"text":"introduction","start":5831.65,"end":5832.37},{"text":"of","start":5832.37,"end":5832.49},{"text":"mediation","start":5832.49,"end":5833.29},{"text":"and","start":5833.29,"end":5833.45},{"text":"conciliation","start":5833.53,"end":5834.73},{"text":"does","start":5834.97,"end":5835.21},{"text":"not","start":5835.21,"end":5835.45},{"text":"undermine","start":5835.45,"end":5836.17},{"text":"the","start":5836.17,"end":5836.29},{"text":"timeframes","start":5836.29,"end":5837.13},{"text":"by","start":5837.13,"end":5837.37},{"text":"leading","start":5837.37,"end":5837.77},{"text":"to","start":5837.77,"end":5838.05},{"text":"open-ended","start":5838.05,"end":5839.05},{"text":"extensions","start":5839.13,"end":5840.01},{"text":"of","start":5840.01,"end":5840.17},{"text":"the","start":5840.17,"end":5840.29},{"text":"MAP","start":5840.41,"end":5840.81},{"text":"timeline.","start":5841.13,"end":5842.17}]},{"text":"To address this, we would suggest making the link between the MAP timeframe and mediation conciliation more explicit.","start":5842.81,"end":5851.53,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."},{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"To","start":5842.81,"end":5842.97},{"text":"address","start":5843.01,"end":5843.41},{"text":"this,","start":5843.41,"end":5843.85},{"text":"we","start":5843.85,"end":5844.01},{"text":"would","start":5844.01,"end":5844.17},{"text":"suggest","start":5844.17,"end":5844.73},{"text":"making","start":5844.73,"end":5845.13},{"text":"the","start":5845.13,"end":5845.21},{"text":"link","start":5845.21,"end":5845.69},{"text":"between","start":5845.69,"end":5846.33},{"text":"the","start":5846.41,"end":5846.69},{"text":"MAP","start":5847.05,"end":5847.53},{"text":"timeframe","start":5847.53,"end":5848.65},{"text":"and","start":5848.65,"end":5848.89},{"text":"mediation","start":5848.89,"end":5849.69},{"text":"conciliation","start":5849.69,"end":5850.49},{"text":"more","start":5850.49,"end":5850.73},{"text":"explicit.","start":5850.73,"end":5851.53}]},{"text":"We therefore propose that the text clarifies that mediation or conciliation may pause or extend the MAP timeframe only where the competent authorities expressly agree on a revised, clearly defined indicative deadline.","start":5852.21,"end":5869.81,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."}],"words":[{"text":"We","start":5852.21,"end":5852.29},{"text":"therefore","start":5852.29,"end":5852.69},{"text":"propose","start":5852.69,"end":5853.49},{"text":"that","start":5853.49,"end":5853.73},{"text":"the","start":5853.73,"end":5853.85},{"text":"text","start":5853.85,"end":5854.21},{"text":"clarifies","start":5854.21,"end":5855.25},{"text":"that","start":5855.25,"end":5855.57},{"text":"mediation","start":5855.57,"end":5856.29},{"text":"or","start":5856.29,"end":5856.53},{"text":"conciliation","start":5856.53,"end":5857.49},{"text":"may","start":5857.49,"end":5857.65},{"text":"pause","start":5857.65,"end":5858.37},{"text":"or","start":5858.37,"end":5858.53},{"text":"extend","start":5858.53,"end":5859.25},{"text":"the","start":5859.65,"end":5859.97},{"text":"MAP","start":5859.97,"end":5860.37},{"text":"timeframe","start":5860.45,"end":5861.41},{"text":"only","start":5861.73,"end":5862.13},{"text":"where","start":5862.13,"end":5862.37},{"text":"the","start":5862.37,"end":5862.49},{"text":"competent","start":5862.49,"end":5863.09},{"text":"authorities","start":5863.09,"end":5863.97},{"text":"expressly","start":5863.97,"end":5864.61},{"text":"agree","start":5864.61,"end":5865.25},{"text":"on","start":5866.05,"end":5866.29},{"text":"a","start":5866.29,"end":5866.33},{"text":"revised,","start":5866.33,"end":5867.09},{"text":"clearly","start":5867.09,"end":5867.41},{"text":"defined","start":5867.41,"end":5868.13},{"text":"indicative","start":5868.13,"end":5868.85},{"text":"deadline.","start":5868.93,"end":5869.81}]},{"text":"And second, any such revision should be notified to the taxpayer concerned.","start":5870.53,"end":5875.97,"topics":[{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"And","start":5870.53,"end":5870.93},{"text":"second,","start":5870.93,"end":5871.25},{"text":"any","start":5871.25,"end":5871.73},{"text":"such","start":5871.73,"end":5872.29},{"text":"revision","start":5872.37,"end":5873.17},{"text":"should","start":5873.17,"end":5873.41},{"text":"be","start":5873.41,"end":5873.53},{"text":"notified","start":5873.53,"end":5874.29},{"text":"to","start":5874.29,"end":5874.45},{"text":"the","start":5874.45,"end":5874.61},{"text":"taxpayer","start":5874.61,"end":5875.17},{"text":"concerned.","start":5875.17,"end":5875.97}]},{"text":"On Article 3.3, in accordance with existing international models on arbitration and tax matters, arbitration should only be carried out if a taxation not in accordance with the provision of an applicable tax instrument has already occurred.","start":5877.53,"end":5894.65,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Speakers repeatedly raised the relationship between the draft protocol and existing bilateral or multilateral tax treaty practice, especially the UN and OECD model provisions. The discussion focused on whether the protocol should closely follow existing MAP and treaty architecture or deliberately improve and standardize it."}],"words":[{"text":"On","start":5877.53,"end":5877.69},{"text":"Article","start":5877.69,"end":5878.97},{"text":"3.3,","start":5879.69,"end":5880.57},{"text":"in","start":5880.73,"end":5880.97},{"text":"accordance","start":5880.97,"end":5881.53},{"text":"with","start":5881.53,"end":5881.85},{"text":"existing","start":5881.85,"end":5882.41},{"text":"international","start":5882.41,"end":5883.05},{"text":"models","start":5883.05,"end":5883.57},{"text":"on","start":5883.57,"end":5883.77},{"text":"arbitration","start":5883.77,"end":5884.53},{"text":"and","start":5884.53,"end":5884.69},{"text":"tax","start":5884.69,"end":5884.97},{"text":"matters,","start":5884.97,"end":5885.61},{"text":"arbitration","start":5885.93,"end":5886.65},{"text":"should","start":5886.65,"end":5886.89},{"text":"only","start":5886.89,"end":5887.21},{"text":"be","start":5887.21,"end":5887.37},{"text":"carried","start":5887.37,"end":5887.85},{"text":"out","start":5887.93,"end":5888.25},{"text":"if","start":5888.25,"end":5888.41},{"text":"a","start":5888.41,"end":5888.49},{"text":"taxation","start":5888.49,"end":5889.37},{"text":"not","start":5889.53,"end":5889.93},{"text":"in","start":5889.93,"end":5890.01},{"text":"accordance","start":5890.01,"end":5890.65},{"text":"with","start":5890.65,"end":5890.77},{"text":"the","start":5890.77,"end":5890.85},{"text":"provision","start":5890.85,"end":5891.53},{"text":"of","start":5891.53,"end":5891.65},{"text":"an","start":5891.65,"end":5891.77},{"text":"applicable","start":5891.77,"end":5892.33},{"text":"tax","start":5892.33,"end":5892.65},{"text":"instrument","start":5892.65,"end":5893.29},{"text":"has","start":5893.29,"end":5893.53},{"text":"already","start":5893.53,"end":5893.97},{"text":"occurred.","start":5893.97,"end":5894.65}]},{"text":"Article 3.3, part one, the current draft provides that an arbitration procedure is initiated if any of the competent authorities concerned so requests.","start":5896.73,"end":5907.81,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"Article","start":5896.73,"end":5897.13},{"text":"3.3,","start":5897.13,"end":5898.29},{"text":"part","start":5898.37,"end":5898.69},{"text":"one,","start":5898.69,"end":5899.25},{"text":"the","start":5899.25,"end":5899.41},{"text":"current","start":5899.41,"end":5899.85},{"text":"draft","start":5899.85,"end":5900.21},{"text":"provides","start":5900.21,"end":5901.01},{"text":"that","start":5901.01,"end":5901.21},{"text":"an","start":5901.21,"end":5901.33},{"text":"arbitration","start":5901.33,"end":5902.05},{"text":"procedure","start":5902.05,"end":5902.53},{"text":"is","start":5902.53,"end":5902.69},{"text":"initiated","start":5902.69,"end":5903.65},{"text":"if","start":5903.65,"end":5903.89},{"text":"any","start":5903.89,"end":5904.29},{"text":"of","start":5904.29,"end":5904.45},{"text":"the","start":5904.45,"end":5904.53},{"text":"competent","start":5904.53,"end":5905.09},{"text":"authorities","start":5905.09,"end":5905.81},{"text":"concerned","start":5905.81,"end":5906.53},{"text":"so","start":5906.53,"end":5906.85},{"text":"requests.","start":5906.85,"end":5907.81}]},{"text":"We would like to propose that the arbitration procedure is initiated when the taxpayer requests it.","start":5908.37,"end":5914.69,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"We","start":5908.37,"end":5908.61},{"text":"would","start":5908.61,"end":5908.81},{"text":"like","start":5908.81,"end":5909.09},{"text":"to","start":5909.09,"end":5909.17},{"text":"propose","start":5909.17,"end":5909.97},{"text":"that","start":5909.97,"end":5910.21},{"text":"the","start":5910.21,"end":5910.33},{"text":"arbitration","start":5910.37,"end":5911.09},{"text":"procedure","start":5911.09,"end":5911.57},{"text":"is","start":5911.57,"end":5911.73},{"text":"initiated","start":5911.73,"end":5912.61},{"text":"when","start":5912.61,"end":5912.77},{"text":"the","start":5912.77,"end":5912.89},{"text":"taxpayer","start":5912.89,"end":5913.73},{"text":"requests","start":5913.73,"end":5914.21},{"text":"it.","start":5914.21,"end":5914.69}]},{"text":"because it involves costs and obligations for the taxpayer.","start":5916.65,"end":5920.73,"topics":[{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"because","start":5916.65,"end":5917.29},{"text":"it","start":5917.29,"end":5917.41},{"text":"involves","start":5917.41,"end":5917.93},{"text":"costs","start":5917.93,"end":5918.65},{"text":"and","start":5918.65,"end":5918.81},{"text":"obligations","start":5918.81,"end":5919.73},{"text":"for","start":5919.73,"end":5919.85},{"text":"the","start":5919.85,"end":5919.97},{"text":"taxpayer.","start":5919.97,"end":5920.73}]},{"text":"Thus, paragraph six provides that the taxpayer has to provide factual information or clarification.","start":5921.21,"end":5927.45,"topics":[{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"Thus,","start":5921.21,"end":5921.61},{"text":"paragraph","start":5921.61,"end":5922.01},{"text":"six","start":5922.01,"end":5922.49},{"text":"provides","start":5922.49,"end":5923.29},{"text":"that","start":5923.29,"end":5923.53},{"text":"the","start":5923.53,"end":5923.61},{"text":"taxpayer","start":5923.61,"end":5924.17},{"text":"has","start":5924.17,"end":5924.41},{"text":"to","start":5924.41,"end":5924.53},{"text":"provide","start":5924.57,"end":5925.05},{"text":"factual","start":5925.05,"end":5925.41},{"text":"information","start":5925.41,"end":5926.17},{"text":"or","start":5926.17,"end":5926.25},{"text":"clarification.","start":5926.25,"end":5927.45}]},{"text":"It could also be that he is asked to provide this information to the arbitration panel in person.","start":5927.93,"end":5933.85,"topics":[{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"It","start":5927.93,"end":5928.09},{"text":"could","start":5928.09,"end":5928.25},{"text":"also","start":5928.25,"end":5928.65},{"text":"be","start":5928.65,"end":5929.05},{"text":"that","start":5929.05,"end":5929.29},{"text":"he","start":5929.29,"end":5929.37},{"text":"is","start":5929.37,"end":5929.61},{"text":"asked","start":5929.61,"end":5930.13},{"text":"to","start":5930.13,"end":5930.21},{"text":"provide","start":5930.25,"end":5930.69},{"text":"this","start":5930.69,"end":5930.89},{"text":"information","start":5930.89,"end":5931.77},{"text":"to","start":5931.77,"end":5931.89},{"text":"the","start":5931.89,"end":5931.97},{"text":"arbitration","start":5932.01,"end":5932.65},{"text":"panel","start":5932.65,"end":5932.97},{"text":"in","start":5932.97,"end":5933.05},{"text":"person.","start":5933.05,"end":5933.85}]},{"text":"All these things involve costs for the taxpayer.","start":5934.33,"end":5937.21,"topics":[{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"All","start":5934.33,"end":5934.61},{"text":"these","start":5934.61,"end":5934.89},{"text":"things","start":5934.89,"end":5935.29},{"text":"involve","start":5935.29,"end":5935.69},{"text":"costs","start":5935.69,"end":5936.25},{"text":"for","start":5936.25,"end":5936.49},{"text":"the","start":5936.49,"end":5936.57},{"text":"taxpayer.","start":5936.57,"end":5937.21}]},{"text":"Nevertheless, it could be included that an arbitration procedure is not carried out if both competent authorities do not consider the specific case suitable for an arbitration procedure.","start":5939.21,"end":5949.37,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. 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thank you so much.","start":5988.33,"end":5989.21,"topics":[],"words":[{"text":"I","start":5988.33,"end":5988.41},{"text":"thank","start":5988.41,"end":5988.61},{"text":"you","start":5988.61,"end":5988.69},{"text":"so","start":5988.69,"end":5988.81},{"text":"much.","start":5988.81,"end":5989.21}]}]}],"speaker":{"name":null,"affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Representative"}},{"statement_number":33,"start":5989.81,"pageUrl":"/en/asset/k14/k14zi6pr08?t=5990","paragraphs":[{"sentences":[{"text":"Okay, thanks, and we look forward to your written 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Martin.","start":5994.37,"end":5999.53,"topics":[],"words":[{"text":"Okay,","start":5994.37,"end":5994.53},{"text":"all","start":5994.97,"end":5995.21},{"text":"right,","start":5995.21,"end":5995.53},{"text":"so","start":5996.01,"end":5996.17},{"text":"next","start":5996.17,"end":5996.53},{"text":"we","start":5996.53,"end":5996.73},{"text":"have","start":5996.73,"end":5997.13},{"text":"France,","start":5998.17,"end":5998.81},{"text":"Martin.","start":5999.01,"end":5999.53}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":34,"start":6003.85,"pageUrl":"/en/asset/k14/k14zi6pr08?t=6004","paragraphs":[{"sentences":[{"text":"Thank you very much, Madam colleague.","start":6003.85,"end":6006.97,"topics":[],"words":[{"text":"Thank","start":6003.85,"end":6004.41},{"text":"you","start":6004.41,"end":6004.65},{"text":"very","start":6005.05,"end":6005.45},{"text":"much,","start":6005.45,"end":6005.69},{"text":"Madam","start":6006.25,"end":6006.49},{"text":"colleague.","start":6006.49,"end":6006.97}]},{"text":"So as it is the first time today that I'm taking the floor on this protocol, I would like to thank you for the outstanding work that you've put in the document, which is a very good starting 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just as a general comment, I share the view of my preceding colleague that in some points, as it's a protocol legally binding, some provisions do not really have their places here and they would be better suited in another type of document.","start":6020.81,"end":6040.45,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. 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Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"I","start":6047.45,"end":6047.61},{"text":"think","start":6047.61,"end":6047.85},{"text":"on","start":6047.85,"end":6048.25},{"text":"the","start":6048.57,"end":6048.89},{"text":"map,","start":6049.05,"end":6049.45},{"text":"a","start":6051.21,"end":6051.25},{"text":"few","start":6051.25,"end":6051.45},{"text":"comments.","start":6051.45,"end":6052.01}]},{"text":"First, I don't really understand why there should be constitutional limits for some countries because if we consider as it's drafted here, it's not a core element, it's still something that you could opt in or opt out, that's to be discussed later.","start":6052.01,"end":6067.73,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. 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Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."},{"key":"treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Speakers repeatedly raised the relationship between the draft protocol and existing bilateral or multilateral tax treaty practice, especially the UN and OECD model provisions. 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Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"Whether","start":6281.65,"end":6281.93},{"text":"this","start":6281.93,"end":6282.33},{"text":"does","start":6282.65,"end":6282.89},{"text":"the","start":6282.89,"end":6283.01},{"text":"trick","start":6283.01,"end":6283.29},{"text":"or","start":6283.29,"end":6283.37},{"text":"not","start":6283.37,"end":6283.69},{"text":"is,","start":6283.69,"end":6283.85},{"text":"of","start":6283.85,"end":6283.93},{"text":"course,","start":6283.93,"end":6284.41},{"text":"up","start":6284.57,"end":6284.81},{"text":"to","start":6284.81,"end":6285.21},{"text":"all","start":6285.37,"end":6285.53},{"text":"of","start":6285.53,"end":6285.69},{"text":"us","start":6285.69,"end":6285.85},{"text":"to","start":6285.85,"end":6286.09},{"text":"decide","start":6286.17,"end":6286.89},{"text":"whether","start":6287.37,"end":6287.69},{"text":"this","start":6287.69,"end":6287.85},{"text":"goes","start":6287.85,"end":6288.33},{"text":"too","start":6288.33,"end":6288.57},{"text":"far","start":6288.57,"end":6288.97},{"text":"or","start":6288.97,"end":6289.25},{"text":"whether","start":6289.25,"end":6289.53},{"text":"you","start":6289.93,"end":6290.05},{"text":"would","start":6290.05,"end":6290.21},{"text":"consider","start":6290.21,"end":6290.61},{"text":"this","start":6290.61,"end":6290.81},{"text":"as","start":6290.81,"end":6290.89},{"text":"something","start":6290.89,"end":6291.29},{"text":"that","start":6291.29,"end":6291.45},{"text":"is","start":6291.45,"end":6291.69},{"text":"appropriate","start":6291.81,"end":6292.41},{"text":"and","start":6292.41,"end":6292.53},{"text":"is","start":6292.53,"end":6292.65},{"text":"necessary.","start":6292.65,"end":6293.37}]},{"text":"The floor goes now to Israel.","start":6294.73,"end":6296.57,"topics":[],"words":[{"text":"The","start":6294.73,"end":6294.85},{"text":"floor","start":6294.85,"end":6295.13},{"text":"goes","start":6295.13,"end":6295.37},{"text":"now","start":6295.37,"end":6295.53},{"text":"to","start":6295.69,"end":6295.93},{"text":"Israel.","start":6296.01,"end":6296.57}]}]}],"speaker":{"name":"Khalid","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":36,"start":6298.53,"pageUrl":"/en/asset/k14/k14zi6pr08?t=6299","paragraphs":[{"sentences":[{"text":"Thank you.","start":6298.53,"end":6298.89,"topics":[],"words":[{"text":"Thank","start":6298.53,"end":6298.81},{"text":"you.","start":6298.81,"end":6298.89}]},{"text":"Okay, regarding Chapter 3, Article 3.1, paragraph 2, Regarding the guidelines, regarding the access to map, we think that there should be guidelines or accepting current guidelines that are common.","start":6301.61,"end":6322.69,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."},{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."}],"words":[{"text":"Okay,","start":6301.61,"end":6301.93},{"text":"regarding","start":6301.93,"end":6302.65},{"text":"Chapter","start":6303.93,"end":6304.41},{"text":"3,","start":6304.41,"end":6304.89},{"text":"Article","start":6305.45,"end":6305.93},{"text":"3.1,","start":6306.05,"end":6306.81},{"text":"paragraph","start":6307.37,"end":6307.85},{"text":"2,","start":6307.85,"end":6308.41},{"text":"Regarding","start":6310.57,"end":6310.97},{"text":"the","start":6310.97,"end":6311.09},{"text":"guidelines,","start":6311.09,"end":6311.89},{"text":"regarding","start":6311.89,"end":6312.93},{"text":"the","start":6312.93,"end":6313.09},{"text":"access","start":6313.33,"end":6313.73},{"text":"to","start":6313.73,"end":6313.89},{"text":"map,","start":6313.89,"end":6314.13},{"text":"we","start":6314.13,"end":6314.25},{"text":"think","start":6314.25,"end":6314.57},{"text":"that","start":6314.57,"end":6314.77},{"text":"there","start":6314.77,"end":6314.93},{"text":"should","start":6314.93,"end":6315.25},{"text":"be","start":6315.25,"end":6315.65},{"text":"guidelines","start":6315.73,"end":6316.61},{"text":"or","start":6316.61,"end":6316.93},{"text":"accepting","start":6317.57,"end":6318.37},{"text":"current","start":6319.57,"end":6319.97},{"text":"guidelines","start":6319.97,"end":6320.65},{"text":"that","start":6320.65,"end":6320.85},{"text":"are","start":6320.85,"end":6321.57},{"text":"common.","start":6322.05,"end":6322.69}]},{"text":"Regarding the protocol, the protocol states that access to map may be denied on procedural grounds.","start":6325.09,"end":6334.53,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."},{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."}],"words":[{"text":"Regarding","start":6325.09,"end":6326.25},{"text":"the","start":6326.37,"end":6326.53},{"text":"protocol,","start":6326.53,"end":6327.57},{"text":"the","start":6327.65,"end":6327.81},{"text":"protocol","start":6327.81,"end":6328.29},{"text":"states","start":6328.29,"end":6328.69},{"text":"that","start":6328.69,"end":6329.01},{"text":"access","start":6329.09,"end":6329.69},{"text":"to","start":6329.69,"end":6329.77},{"text":"map","start":6329.77,"end":6330.21},{"text":"may","start":6330.21,"end":6330.61},{"text":"be","start":6330.61,"end":6330.85},{"text":"denied","start":6330.85,"end":6331.49},{"text":"on","start":6332.69,"end":6333.17},{"text":"procedural","start":6333.17,"end":6333.81},{"text":"grounds.","start":6333.81,"end":6334.53}]},{"text":"As I understand, the current guidelines say that only time time grounds are ground for denial.","start":6334.77,"end":6348.45,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. 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Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."},{"key":"treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Speakers repeatedly raised the relationship between the draft protocol and existing bilateral or multilateral tax treaty practice, especially the UN and OECD model provisions. 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others.","start":6798.17,"end":6804.17,"topics":[],"words":[{"text":"That's","start":6798.17,"end":6798.57},{"text":"our","start":6799.69,"end":6799.93},{"text":"comment","start":6799.93,"end":6800.41},{"text":"for","start":6800.41,"end":6801.05},{"text":"this","start":6801.05,"end":6801.21},{"text":"article","start":6801.21,"end":6801.77},{"text":"and","start":6801.77,"end":6801.93},{"text":"we'll","start":6801.93,"end":6802.17},{"text":"send","start":6802.17,"end":6802.49},{"text":"written","start":6802.81,"end":6803.13},{"text":"comments","start":6803.13,"end":6803.53},{"text":"for","start":6803.53,"end":6803.69},{"text":"the","start":6803.69,"end":6803.81},{"text":"others.","start":6803.81,"end":6804.17}]},{"text":"Thank 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Co-Lead.","start":6818.93,"end":6819.89,"topics":[],"words":[{"text":"Thank","start":6818.93,"end":6819.17},{"text":"you,","start":6819.17,"end":6819.25},{"text":"Madam","start":6819.25,"end":6819.45},{"text":"Co-Lead.","start":6819.45,"end":6819.89}]},{"text":"I'm going to give some high-level comments on the various articles in chapter three with a view to following up with some more granular points in written 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with the mutual agreement procedure, we strongly support the MAP and agree it should be the the cornerstone dispute resolution provision in line with some comments made by my distinguished colleague from Switzerland.","start":6832.45,"end":6846.37,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. 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Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"On","start":6929.33,"end":6929.41},{"text":"arbitration,","start":6929.41,"end":6930.13},{"text":"we've","start":6930.69,"end":6931.29},{"text":"strongly","start":6931.49,"end":6931.93},{"text":"supported","start":6931.93,"end":6932.53},{"text":"the","start":6932.53,"end":6932.61},{"text":"inclusion","start":6932.61,"end":6933.05},{"text":"of","start":6933.05,"end":6933.17},{"text":"it","start":6933.17,"end":6933.25},{"text":"as","start":6933.25,"end":6933.33},{"text":"an","start":6933.33,"end":6933.45},{"text":"optional","start":6933.45,"end":6933.81},{"text":"mechanism","start":6933.81,"end":6934.29},{"text":"throughout","start":6934.29,"end":6934.73},{"text":"and","start":6934.73,"end":6934.89},{"text":"we","start":6934.89,"end":6935.01},{"text":"won't","start":6935.01,"end":6935.65},{"text":"repeat","start":6935.65,"end":6936.13},{"text":"ourselves","start":6936.13,"end":6936.57},{"text":"from","start":6936.57,"end":6936.73},{"text":"previous","start":6936.73,"end":6937.05},{"text":"sessions","start":6937.05,"end":6937.65},{"text":"as","start":6937.97,"end":6938.13},{"text":"to","start":6938.13,"end":6938.29},{"text":"why.","start":6938.29,"end":6938.77}]},{"text":"We do understand that many states are either unable or do not want to use arbitration.","start":6939.97,"end":6947.65,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"We","start":6939.97,"end":6940.17},{"text":"do","start":6940.17,"end":6940.37},{"text":"understand","start":6940.37,"end":6941.13},{"text":"that","start":6941.13,"end":6941.49},{"text":"many","start":6942.85,"end":6943.09},{"text":"states","start":6943.09,"end":6943.65},{"text":"are","start":6944.29,"end":6944.61},{"text":"either","start":6944.69,"end":6944.97},{"text":"unable","start":6944.97,"end":6945.33},{"text":"or","start":6945.33,"end":6945.73},{"text":"do","start":6945.73,"end":6946.05},{"text":"not","start":6946.05,"end":6946.21},{"text":"want","start":6946.21,"end":6946.57},{"text":"to","start":6946.57,"end":6946.65},{"text":"use","start":6946.65,"end":6946.93},{"text":"arbitration.","start":6946.93,"end":6947.65}]},{"text":"We note the concern raised in respect of investor state dispute settlement procedures.","start":6948.77,"end":6957.81,"topics":[{"key":"tax-investment-disputes","label":"Tax and Investment Disputes","description":"Some interventions highlighted tax-related investor-state dispute settlement and the need to protect tax matters from being diverted into investment arbitration. Speakers proposed giving tax authorities a stronger role in determining whether disputes should be handled under tax instruments rather than investment mechanisms."}],"words":[{"text":"We","start":6948.77,"end":6949.01},{"text":"note","start":6949.01,"end":6949.25},{"text":"the","start":6949.25,"end":6949.53},{"text":"concern","start":6950.21,"end":6950.89},{"text":"raised","start":6950.89,"end":6951.37},{"text":"in","start":6951.57,"end":6951.89},{"text":"respect","start":6951.89,"end":6952.41},{"text":"of","start":6952.41,"end":6952.53},{"text":"investor","start":6952.69,"end":6953.97},{"text":"state","start":6954.93,"end":6955.41},{"text":"dispute","start":6955.41,"end":6955.89},{"text":"settlement","start":6955.89,"end":6956.49},{"text":"procedures.","start":6957.01,"end":6957.81}]},{"text":"We noted the proposal from Mexico earlier about potentially addressing that within this convention.","start":6959.45,"end":6968.73,"topics":[{"key":"tax-investment-disputes","label":"Tax and Investment Disputes","description":"Some interventions highlighted tax-related investor-state dispute settlement and the need to protect tax matters from being diverted into investment arbitration. Speakers proposed giving tax authorities a stronger role in determining whether disputes should be handled under tax instruments rather than investment mechanisms."}],"words":[{"text":"We","start":6959.45,"end":6960.09},{"text":"noted","start":6960.17,"end":6960.65},{"text":"the","start":6960.65,"end":6960.89},{"text":"proposal","start":6960.89,"end":6961.61},{"text":"from","start":6961.61,"end":6962.25},{"text":"Mexico","start":6962.89,"end":6963.45},{"text":"earlier","start":6963.45,"end":6963.93},{"text":"about","start":6963.93,"end":6964.17},{"text":"potentially","start":6964.17,"end":6965.13},{"text":"addressing","start":6966.17,"end":6966.65},{"text":"that","start":6966.65,"end":6966.89},{"text":"within","start":6966.97,"end":6967.33},{"text":"this","start":6967.53,"end":6968.01},{"text":"convention.","start":6968.01,"end":6968.73}]},{"text":"We think that is something that is worth exploring.","start":6969.45,"end":6971.61,"topics":[{"key":"tax-investment-disputes","label":"Tax and Investment Disputes","description":"Some interventions highlighted tax-related investor-state dispute settlement and the need to protect tax matters from being diverted into investment arbitration. Speakers proposed giving tax authorities a stronger role in determining whether disputes should be handled under tax instruments rather than investment mechanisms."}],"words":[{"text":"We","start":6969.45,"end":6969.69},{"text":"think","start":6969.69,"end":6969.85},{"text":"that","start":6969.85,"end":6970.05},{"text":"is","start":6970.05,"end":6970.17},{"text":"something","start":6970.17,"end":6970.57},{"text":"that","start":6970.57,"end":6970.69},{"text":"is","start":6970.69,"end":6970.81},{"text":"worth","start":6970.81,"end":6971.01},{"text":"exploring.","start":6971.01,"end":6971.61}]},{"text":"In the UK, we don't generally accept ISDS and investment agreements, but where we do, we ensure that for anything related to tax, there is a competent authority filter mechanism which from what I understood from Mexico's suggestion was what they were also suggesting.","start":6972.73,"end":6991.89,"topics":[{"key":"tax-investment-disputes","label":"Tax and Investment Disputes","description":"Some interventions highlighted tax-related investor-state dispute settlement and the need to protect tax matters from being diverted into investment arbitration. Speakers proposed giving tax authorities a stronger role in determining whether disputes should be handled under tax instruments rather than investment mechanisms."}],"words":[{"text":"In","start":6972.73,"end":6972.89},{"text":"the","start":6972.89,"end":6972.97},{"text":"UK,","start":6972.97,"end":6973.53},{"text":"we","start":6973.53,"end":6974.17},{"text":"don't","start":6974.57,"end":6975.13},{"text":"generally","start":6976.17,"end":6976.69},{"text":"accept","start":6976.69,"end":6977.13},{"text":"ISDS","start":6977.13,"end":6977.93},{"text":"and","start":6977.97,"end":6978.13},{"text":"investment","start":6978.13,"end":6978.69},{"text":"agreements,","start":6979.05,"end":6979.69},{"text":"but","start":6980.09,"end":6980.25},{"text":"where","start":6980.25,"end":6980.45},{"text":"we","start":6980.45,"end":6980.53},{"text":"do,","start":6980.53,"end":6980.81},{"text":"we","start":6980.81,"end":6981.01},{"text":"ensure","start":6981.01,"end":6981.45},{"text":"that","start":6981.45,"end":6981.61},{"text":"for","start":6981.61,"end":6982.33},{"text":"anything","start":6982.57,"end":6982.97},{"text":"related","start":6982.97,"end":6983.37},{"text":"to","start":6983.37,"end":6983.57},{"text":"tax,","start":6983.57,"end":6984.09},{"text":"there","start":6984.09,"end":6984.29},{"text":"is","start":6984.29,"end":6984.57},{"text":"a","start":6984.57,"end":6984.61},{"text":"competent","start":6984.61,"end":6985.09},{"text":"authority","start":6985.09,"end":6985.53},{"text":"filter","start":6985.53,"end":6985.85},{"text":"mechanism","start":6985.85,"end":6986.41},{"text":"which","start":6986.81,"end":6987.09},{"text":"from","start":6987.33,"end":6987.81},{"text":"what","start":6987.81,"end":6988.01},{"text":"I","start":6988.01,"end":6988.05},{"text":"understood","start":6988.05,"end":6988.41},{"text":"from","start":6988.41,"end":6988.57},{"text":"Mexico's","start":6988.57,"end":6989.29},{"text":"suggestion","start":6989.29,"end":6989.77},{"text":"was","start":6989.77,"end":6989.89},{"text":"what","start":6989.89,"end":6990.13},{"text":"they","start":6990.13,"end":6990.29},{"text":"were","start":6990.29,"end":6990.61},{"text":"also","start":6990.93,"end":6991.29},{"text":"suggesting.","start":6991.29,"end":6991.89}]},{"text":"So I think that is something that is worth exploring in this work.","start":6991.89,"end":6996.77,"topics":[{"key":"tax-investment-disputes","label":"Tax and Investment Disputes","description":"Some interventions highlighted tax-related investor-state dispute settlement and the need to protect tax matters from being diverted into investment arbitration. Speakers proposed giving tax authorities a stronger role in determining whether disputes should be handled under tax instruments rather than investment mechanisms."}],"words":[{"text":"So","start":6991.89,"end":6992.05},{"text":"I","start":6992.05,"end":6992.21},{"text":"think","start":6992.21,"end":6992.45},{"text":"that","start":6992.45,"end":6992.65},{"text":"is","start":6992.65,"end":6992.77},{"text":"something","start":6992.77,"end":6993.25},{"text":"that","start":6993.65,"end":6993.89},{"text":"is","start":6993.89,"end":6994.05},{"text":"worth","start":6994.05,"end":6994.29},{"text":"exploring","start":6994.53,"end":6995.33},{"text":"in","start":6996.05,"end":6996.21},{"text":"this","start":6996.21,"end":6996.45},{"text":"work.","start":6996.45,"end":6996.77}]},{"text":"Just one technical point on the arbitration proposal.","start":6997.01,"end":7000.37,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"Just","start":6997.01,"end":6997.41},{"text":"one","start":6997.49,"end":6997.73},{"text":"technical","start":6997.73,"end":6998.13},{"text":"point","start":6998.13,"end":6998.85},{"text":"on","start":6998.85,"end":6999.01},{"text":"the","start":6999.01,"end":6999.13},{"text":"arbitration","start":6999.13,"end":6999.69},{"text":"proposal.","start":6999.69,"end":7000.37}]},{"text":"We note that there is a mechanism for objection to the appointment of one of the arbitrators, but only one objection.","start":7001.41,"end":7012.29,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"We","start":7001.41,"end":7001.57},{"text":"note","start":7001.57,"end":7001.89},{"text":"that","start":7001.89,"end":7002.29},{"text":"there","start":7002.29,"end":7002.53},{"text":"is","start":7002.53,"end":7002.85},{"text":"a","start":7002.85,"end":7002.93},{"text":"mechanism","start":7004.05,"end":7004.61},{"text":"for","start":7004.61,"end":7004.85},{"text":"objection","start":7004.85,"end":7005.81},{"text":"to","start":7005.89,"end":7006.29},{"text":"the","start":7007.25,"end":7007.37},{"text":"appointment","start":7007.37,"end":7007.93},{"text":"of","start":7007.93,"end":7008.21},{"text":"one","start":7008.29,"end":7008.57},{"text":"of","start":7008.57,"end":7008.85},{"text":"the","start":7009.33,"end":7009.53},{"text":"arbitrators,","start":7009.53,"end":7010.37},{"text":"but","start":7010.37,"end":7010.57},{"text":"only","start":7010.57,"end":7010.85},{"text":"one","start":7010.85,"end":7011.41},{"text":"objection.","start":7011.57,"end":7012.29}]},{"text":"Um, we think this is an improvement on, on a previous draft we saw where there was an, an unrestricted right to object, but, um, we, we still are of the view that there should be no right of objection.","start":7013.01,"end":7024.41,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"Um,","start":7013.01,"end":7013.13},{"text":"we","start":7013.29,"end":7013.45},{"text":"think","start":7013.45,"end":7013.61},{"text":"this","start":7013.61,"end":7013.77},{"text":"is","start":7013.77,"end":7013.85},{"text":"an","start":7013.85,"end":7013.93},{"text":"improvement","start":7013.93,"end":7014.41},{"text":"on,","start":7014.41,"end":7014.89},{"text":"on","start":7014.97,"end":7015.13},{"text":"a","start":7015.13,"end":7015.21},{"text":"previous","start":7015.21,"end":7015.77},{"text":"draft","start":7015.77,"end":7016.09},{"text":"we","start":7016.09,"end":7016.21},{"text":"saw","start":7016.21,"end":7016.37},{"text":"where","start":7016.37,"end":7016.57},{"text":"there","start":7016.57,"end":7016.69},{"text":"was","start":7016.69,"end":7016.81},{"text":"an,","start":7016.81,"end":7017.05},{"text":"an","start":7017.09,"end":7017.17},{"text":"unrestricted","start":7017.17,"end":7017.85},{"text":"right","start":7017.85,"end":7018.09},{"text":"to","start":7018.09,"end":7018.17},{"text":"object,","start":7018.17,"end":7018.73},{"text":"but,","start":7018.73,"end":7019.29},{"text":"um,","start":7019.41,"end":7019.69},{"text":"we,","start":7019.69,"end":7019.93},{"text":"we","start":7019.93,"end":7020.09},{"text":"still","start":7020.09,"end":7020.49},{"text":"are","start":7020.49,"end":7020.73},{"text":"of","start":7020.73,"end":7020.97},{"text":"the","start":7020.97,"end":7021.05},{"text":"view","start":7021.05,"end":7021.37},{"text":"that","start":7021.37,"end":7021.61},{"text":"there","start":7022.01,"end":7022.21},{"text":"should","start":7022.21,"end":7022.41},{"text":"be","start":7022.41,"end":7022.49},{"text":"no","start":7022.49,"end":7022.89},{"text":"right","start":7022.97,"end":7023.29},{"text":"of","start":7023.45,"end":7023.57},{"text":"objection.","start":7023.57,"end":7024.41}]},{"text":"Um, all of these arbitrators from, as far as we understand, are on a United Nations register.","start":7024.57,"end":7030.09,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"Um,","start":7024.57,"end":7024.73},{"text":"all","start":7024.73,"end":7024.93},{"text":"of","start":7024.93,"end":7025.05},{"text":"these","start":7025.05,"end":7025.21},{"text":"arbitrators","start":7025.21,"end":7026.17},{"text":"from,","start":7026.25,"end":7026.65},{"text":"as","start":7026.85,"end":7026.97},{"text":"far","start":7026.97,"end":7027.13},{"text":"as","start":7027.13,"end":7027.21},{"text":"we","start":7027.21,"end":7027.33},{"text":"understand,","start":7027.33,"end":7028.01},{"text":"are","start":7028.09,"end":7028.41},{"text":"on","start":7028.41,"end":7028.65},{"text":"a","start":7028.65,"end":7028.69},{"text":"United","start":7028.69,"end":7029.13},{"text":"Nations","start":7029.13,"end":7029.53},{"text":"register.","start":7029.53,"end":7030.09}]},{"text":"Each side gets to pick one.","start":7030.09,"end":7031.53,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"Each","start":7030.09,"end":7030.25},{"text":"side","start":7030.25,"end":7030.49},{"text":"gets","start":7030.49,"end":7030.81},{"text":"to","start":7030.81,"end":7030.89},{"text":"pick","start":7030.89,"end":7031.13},{"text":"one.","start":7031.13,"end":7031.53}]},{"text":"and between them they will then pick the chair.","start":7032.61,"end":7036.01,"topics":[],"words":[{"text":"and","start":7032.61,"end":7032.81},{"text":"between","start":7032.81,"end":7033.17},{"text":"them","start":7033.17,"end":7033.33},{"text":"they","start":7033.33,"end":7033.45},{"text":"will","start":7033.45,"end":7033.61},{"text":"then","start":7033.61,"end":7033.85},{"text":"pick","start":7033.85,"end":7034.25},{"text":"the","start":7034.41,"end":7035.05},{"text":"chair.","start":7035.53,"end":7036.01}]},{"text":"It just seems an odd procedure to have only one objection.","start":7036.37,"end":7040.57,"topics":[],"words":[{"text":"It","start":7036.37,"end":7036.45},{"text":"just","start":7036.45,"end":7036.65},{"text":"seems","start":7036.65,"end":7036.89},{"text":"an","start":7037.09,"end":7037.45},{"text":"odd","start":7037.53,"end":7037.77},{"text":"procedure","start":7037.77,"end":7038.33},{"text":"to","start":7038.33,"end":7038.45},{"text":"have","start":7038.73,"end":7039.21},{"text":"only","start":7039.29,"end":7039.61},{"text":"one","start":7039.61,"end":7039.77},{"text":"objection.","start":7039.77,"end":7040.57}]},{"text":"What if the second one is even more objectionable?","start":7040.57,"end":7043.37,"topics":[],"words":[{"text":"What","start":7040.57,"end":7040.97},{"text":"if","start":7040.97,"end":7041.05},{"text":"the","start":7041.05,"end":7041.25},{"text":"second","start":7041.69,"end":7042.01},{"text":"one","start":7042.01,"end":7042.21},{"text":"is","start":7042.21,"end":7042.33},{"text":"even","start":7042.33,"end":7042.49},{"text":"more","start":7042.49,"end":7042.69},{"text":"objectionable?","start":7042.69,"end":7043.37}]},{"text":"It just, I think, will lead to odd situations and further delays.","start":7043.37,"end":7048.97,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."}],"words":[{"text":"It","start":7043.37,"end":7043.53},{"text":"just,","start":7043.53,"end":7044.33},{"text":"I","start":7044.33,"end":7044.41},{"text":"think,","start":7044.41,"end":7044.57},{"text":"will","start":7044.57,"end":7044.69},{"text":"lead","start":7044.69,"end":7044.81},{"text":"to","start":7044.81,"end":7045.13},{"text":"odd","start":7045.69,"end":7046.01},{"text":"situations","start":7046.49,"end":7047.49},{"text":"and","start":7047.49,"end":7048.01},{"text":"further","start":7048.01,"end":7048.41},{"text":"delays.","start":7048.41,"end":7048.97}]},{"text":"But we will submit for now and we'll provide further detailed comments.","start":7048.97,"end":7055.21,"topics":[],"words":[{"text":"But","start":7048.97,"end":7049.29},{"text":"we","start":7050.97,"end":7051.21},{"text":"will","start":7051.21,"end":7051.45},{"text":"submit","start":7051.45,"end":7051.89},{"text":"for","start":7051.89,"end":7052.01},{"text":"now","start":7052.01,"end":7052.13},{"text":"and","start":7052.33,"end":7052.65},{"text":"we'll","start":7052.73,"end":7053.01},{"text":"provide","start":7053.05,"end":7053.69},{"text":"further","start":7053.85,"end":7054.17},{"text":"detailed","start":7054.17,"end":7054.53},{"text":"comments.","start":7054.53,"end":7055.21}]},{"text":"Thank you.","start":7055.29,"end":7055.61,"topics":[],"words":[{"text":"Thank","start":7055.29,"end":7055.53},{"text":"you.","start":7055.53,"end":7055.61}]}]}],"speaker":{"name":null,"affiliation":"GBR","affiliation_full":"United Kingdom of Great Britain and Northern Ireland","group":null,"function":"Representative"}},{"statement_number":41,"start":7058.53,"pageUrl":"/en/asset/k14/k14zi6pr08?t=7059","paragraphs":[{"sentences":[{"text":"Thank you UK. The Netherlands please.","start":7058.53,"end":7060.41,"topics":[],"words":[{"text":"Thank","start":7058.53,"end":7058.73},{"text":"you","start":7058.73,"end":7058.81},{"text":"UK.","start":7058.81,"end":7059.29},{"text":"The","start":7059.29,"end":7059.41},{"text":"Netherlands","start":7059.41,"end":7060.01},{"text":"please.","start":7060.01,"end":7060.41}]}]}],"speaker":{"name":"Khalid","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":42,"start":7064.25,"pageUrl":"/en/asset/k14/k14zi6pr08?t=7065","paragraphs":[{"sentences":[{"text":"Thank you, Michael.","start":7064.25,"end":7065.05,"topics":[],"words":[{"text":"Thank","start":7064.25,"end":7064.41},{"text":"you,","start":7064.41,"end":7064.49},{"text":"Michael.","start":7064.49,"end":7065.05}]},{"text":"A lot have been said already by some delegates, so not to repeat everybody, but a few questions we have on the map and arbitration provision and in a more general sense, I think on the mediation and conciliation.","start":7066.17,"end":7076.57,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. 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Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"And","start":7171.85,"end":7171.97},{"text":"we","start":7171.97,"end":7172.25},{"text":"would","start":7173.61,"end":7173.85},{"text":"like","start":7173.85,"end":7174.33},{"text":"an","start":7174.61,"end":7174.73},{"text":"option","start":7174.73,"end":7175.13},{"text":"that","start":7175.13,"end":7175.29},{"text":"you","start":7175.29,"end":7175.45},{"text":"can","start":7175.45,"end":7175.61},{"text":"also","start":7175.61,"end":7175.85},{"text":"choose","start":7175.85,"end":7176.17},{"text":"for","start":7176.17,"end":7176.33},{"text":"that","start":7176.33,"end":7176.57},{"text":"alternative","start":7178.01,"end":7178.69},{"text":"instead","start":7178.69,"end":7179.01},{"text":"of","start":7179.01,"end":7179.29},{"text":"only","start":7179.61,"end":7179.85},{"text":"focusing","start":7179.85,"end":7180.25},{"text":"on","start":7180.25,"end":7180.41},{"text":"this","start":7180.41,"end":7180.61},{"text":"one.","start":7180.61,"end":7180.97}]},{"text":"The question there arising too is that if you have a map provision which allow you to go to either state, is that a substantial similar provision as to this one?","start":7181.77,"end":7190.33,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. 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Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"But","start":7246.17,"end":7246.25},{"text":"we","start":7246.25,"end":7246.41},{"text":"would","start":7246.41,"end":7246.57},{"text":"like","start":7246.57,"end":7246.73},{"text":"to","start":7246.73,"end":7246.89},{"text":"echo","start":7246.89,"end":7247.21},{"text":"the","start":7247.21,"end":7247.29},{"text":"comment","start":7247.29,"end":7247.65},{"text":"by","start":7247.65,"end":7247.85},{"text":"Germany","start":7247.85,"end":7248.49},{"text":"on","start":7248.49,"end":7248.65},{"text":"the","start":7248.65,"end":7248.73},{"text":"drafting","start":7248.73,"end":7249.45},{"text":"of","start":7249.69,"end":7249.85},{"text":"the","start":7249.85,"end":7249.93},{"text":"initiation","start":7249.93,"end":7250.53},{"text":"of","start":7250.53,"end":7250.65},{"text":"the","start":7250.65,"end":7250.73},{"text":"arbitration","start":7250.73,"end":7251.37},{"text":"process.","start":7251.37,"end":7251.93}]},{"text":"And what we notice is that it's now relating in paragraph, I think it's nine still, on unresolved issues and part of unresolved issues.","start":7252.57,"end":7263.61,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. 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Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"What","start":7264.05,"end":7264.33},{"text":"we","start":7264.33,"end":7264.41},{"text":"generally","start":7264.41,"end":7264.89},{"text":"see","start":7264.89,"end":7265.21},{"text":"is","start":7265.21,"end":7265.33},{"text":"that","start":7265.33,"end":7265.61},{"text":"it's","start":7265.61,"end":7265.85},{"text":"only","start":7265.93,"end":7266.21},{"text":"applicable","start":7266.21,"end":7266.81},{"text":"for","start":7266.81,"end":7267.21},{"text":"unresolved","start":7267.53,"end":7268.13},{"text":"issues","start":7268.13,"end":7268.49},{"text":"and","start":7268.49,"end":7268.69},{"text":"all","start":7268.69,"end":7268.89},{"text":"unresolved","start":7268.89,"end":7269.41},{"text":"issues","start":7269.41,"end":7269.69},{"text":"should","start":7269.69,"end":7269.93},{"text":"be","start":7269.93,"end":7270.01},{"text":"resolved","start":7270.01,"end":7270.53},{"text":"via","start":7270.53,"end":7270.77},{"text":"arbitration.","start":7270.77,"end":7271.53}]},{"text":"So it's for us a bit difficult to understand why you can only pick a part of an unresolved issue in an arbitration and then move further in MAP after the arbitration process.","start":7271.85,"end":7280.93,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"So","start":7271.85,"end":7271.93},{"text":"it's","start":7271.93,"end":7272.17},{"text":"for","start":7272.17,"end":7272.33},{"text":"us","start":7272.33,"end":7272.41},{"text":"a","start":7272.41,"end":7272.49},{"text":"bit","start":7272.49,"end":7272.65},{"text":"difficult","start":7273.17,"end":7273.49},{"text":"to","start":7273.49,"end":7273.57},{"text":"understand","start":7273.57,"end":7274.05},{"text":"why","start":7274.05,"end":7274.21},{"text":"you","start":7274.21,"end":7274.37},{"text":"can","start":7274.37,"end":7274.53},{"text":"only","start":7274.53,"end":7274.77},{"text":"pick","start":7274.77,"end":7275.01},{"text":"a","start":7275.01,"end":7275.05},{"text":"part","start":7275.05,"end":7275.41},{"text":"of","start":7275.41,"end":7275.53},{"text":"an","start":7275.53,"end":7275.65},{"text":"unresolved","start":7275.65,"end":7276.17},{"text":"issue","start":7276.17,"end":7276.53},{"text":"in","start":7276.53,"end":7276.65},{"text":"an","start":7276.65,"end":7276.77},{"text":"arbitration","start":7276.77,"end":7277.45},{"text":"and","start":7277.45,"end":7277.57},{"text":"then","start":7277.57,"end":7277.73},{"text":"move","start":7277.89,"end":7278.25},{"text":"further","start":7278.25,"end":7278.69},{"text":"in","start":7279.01,"end":7279.17},{"text":"MAP","start":7279.17,"end":7279.49},{"text":"after","start":7279.57,"end":7279.85},{"text":"the","start":7279.85,"end":7279.93},{"text":"arbitration","start":7279.93,"end":7280.53},{"text":"process.","start":7280.53,"end":7280.93}]},{"text":"We would prefer to just have all the unresolved issues done in arbitration and be resolved as such.","start":7280.93,"end":7286.45,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"We","start":7280.93,"end":7281.09},{"text":"would","start":7281.09,"end":7281.33},{"text":"prefer","start":7281.89,"end":7282.29},{"text":"to","start":7282.29,"end":7282.41},{"text":"just","start":7282.41,"end":7282.73},{"text":"have","start":7282.73,"end":7282.93},{"text":"all","start":7282.93,"end":7283.13},{"text":"the","start":7283.13,"end":7283.21},{"text":"unresolved","start":7283.25,"end":7283.73},{"text":"issues","start":7283.73,"end":7284.05},{"text":"done","start":7284.05,"end":7284.29},{"text":"in","start":7284.29,"end":7284.37},{"text":"arbitration","start":7284.37,"end":7285.25},{"text":"and","start":7285.25,"end":7285.49},{"text":"be","start":7285.49,"end":7285.65},{"text":"resolved","start":7285.73,"end":7286.09},{"text":"as","start":7286.09,"end":7286.17},{"text":"such.","start":7286.17,"end":7286.45}]},{"text":"And the last point we would like to make is on the level of detail in the provision.","start":7286.97,"end":7291.25,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."}],"words":[{"text":"And","start":7286.97,"end":7287.09},{"text":"the","start":7287.09,"end":7287.17},{"text":"last","start":7287.17,"end":7287.41},{"text":"point","start":7287.41,"end":7287.65},{"text":"we","start":7287.65,"end":7287.73},{"text":"would","start":7287.73,"end":7287.89},{"text":"like","start":7287.89,"end":7288.13},{"text":"to","start":7288.13,"end":7288.21},{"text":"make","start":7288.21,"end":7288.53},{"text":"is","start":7288.53,"end":7288.69},{"text":"on","start":7288.69,"end":7288.85},{"text":"the","start":7288.85,"end":7288.97},{"text":"level","start":7289.65,"end":7290.01},{"text":"of","start":7290.01,"end":7290.13},{"text":"detail","start":7290.13,"end":7290.61},{"text":"in","start":7290.61,"end":7290.69},{"text":"the","start":7290.69,"end":7290.77},{"text":"provision.","start":7290.77,"end":7291.25}]},{"text":"We notice it's more detailed than the general provision now, for example, in Article 25.5 of the UN model.","start":7291.25,"end":7297.09,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."},{"key":"treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Speakers repeatedly raised the relationship between the draft protocol and existing bilateral or multilateral tax treaty practice, especially the UN and OECD model provisions. The discussion focused on whether the protocol should closely follow existing MAP and treaty architecture or deliberately improve and standardize it."}],"words":[{"text":"We","start":7291.25,"end":7291.65},{"text":"notice","start":7291.65,"end":7291.89},{"text":"it's","start":7291.89,"end":7292.13},{"text":"more","start":7292.13,"end":7292.29},{"text":"detailed","start":7292.29,"end":7292.85},{"text":"than","start":7292.93,"end":7293.17},{"text":"the","start":7293.17,"end":7293.25},{"text":"general","start":7293.25,"end":7293.61},{"text":"provision","start":7293.61,"end":7294.01},{"text":"now,","start":7294.01,"end":7294.21},{"text":"for","start":7294.21,"end":7294.41},{"text":"example,","start":7294.41,"end":7294.77},{"text":"in","start":7294.77,"end":7294.85},{"text":"Article","start":7294.85,"end":7295.29},{"text":"25.5","start":7295.29,"end":7296.13},{"text":"of","start":7296.13,"end":7296.21},{"text":"the","start":7296.21,"end":7296.29},{"text":"UN","start":7296.29,"end":7296.61},{"text":"model.","start":7296.61,"end":7297.09}]},{"text":"And these additions are to be welcomed, But at the same time, a lot of details have not yet been filled in, which you need in practice to actually be able to conduct an arbitration process.","start":7297.57,"end":7307.53,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."},{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. 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Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."},{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. 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you very much.","start":7320.97,"end":7321.61,"topics":[],"words":[{"text":"Thank","start":7320.97,"end":7321.17},{"text":"you","start":7321.17,"end":7321.25},{"text":"very","start":7321.25,"end":7321.41},{"text":"much.","start":7321.41,"end":7321.61}]}]}],"speaker":{"name":null,"affiliation":"NLD","affiliation_full":"Netherlands (Kingdom of the)","group":null,"function":"Representative"}},{"statement_number":43,"start":7324.77,"pageUrl":"/en/asset/k14/k14zi6pr08?t=7325","paragraphs":[{"sentences":[{"text":"Thank you, Netherlands.","start":7324.77,"end":7325.77,"topics":[],"words":[{"text":"Thank","start":7324.77,"end":7324.93},{"text":"you,","start":7324.93,"end":7325.01},{"text":"Netherlands.","start":7325.01,"end":7325.77}]},{"text":"We continue with South Africa, please.","start":7326.25,"end":7331.01,"topics":[],"words":[{"text":"We","start":7326.25,"end":7326.37},{"text":"continue","start":7326.37,"end":7326.77},{"text":"with","start":7326.77,"end":7326.93},{"text":"South","start":7329.85,"end":7329.97},{"text":"Africa,","start":7329.97,"end":7330.53},{"text":"please.","start":7330.53,"end":7331.01}]}]}],"speaker":{"name":"Khalid","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":44,"start":7333.73,"pageUrl":"/en/asset/k14/k14zi6pr08?t=7334","paragraphs":[{"sentences":[{"text":"Thank you, Chair, and thank you so much for giving us the floor.","start":7333.73,"end":7339.81,"topics":[],"words":[{"text":"Thank","start":7333.73,"end":7333.97},{"text":"you,","start":7333.97,"end":7334.05},{"text":"Chair,","start":7334.05,"end":7334.29},{"text":"and","start":7334.73,"end":7335.01},{"text":"thank","start":7335.33,"end":7335.65},{"text":"you","start":7335.65,"end":7335.81},{"text":"so","start":7336.21,"end":7336.45},{"text":"much","start":7336.45,"end":7336.93},{"text":"for","start":7337.09,"end":7337.65},{"text":"giving","start":7338.81,"end":7339.05},{"text":"us","start":7339.05,"end":7339.25},{"text":"the","start":7339.25,"end":7339.33},{"text":"floor.","start":7339.33,"end":7339.81}]},{"text":"We would like to register our comments from South Africa.","start":7340.77,"end":7344.13,"topics":[],"words":[{"text":"We","start":7340.77,"end":7340.85},{"text":"would","start":7340.85,"end":7341.09},{"text":"like","start":7341.09,"end":7341.41},{"text":"to","start":7341.41,"end":7341.57},{"text":"register","start":7341.57,"end":7342.29},{"text":"our","start":7342.29,"end":7342.37},{"text":"comments","start":7342.37,"end":7343.09},{"text":"from","start":7343.17,"end":7343.49},{"text":"South","start":7343.49,"end":7343.69},{"text":"Africa.","start":7343.69,"end":7344.13}]},{"text":"Firstly, we would like to take note of the statement that was made by Ghana on behalf of the Africa group, and we're saying we do support 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just wanted to add to these comments.","start":7353.09,"end":7355.01,"topics":[],"words":[{"text":"We","start":7353.09,"end":7353.21},{"text":"just","start":7353.21,"end":7353.41},{"text":"wanted","start":7353.41,"end":7353.65},{"text":"to","start":7353.65,"end":7353.89},{"text":"add","start":7353.89,"end":7354.01},{"text":"to","start":7354.01,"end":7354.21},{"text":"these","start":7354.21,"end":7354.45},{"text":"comments.","start":7354.45,"end":7355.01}]},{"text":"on a basis that tomorrow we might not be available to attend this 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Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"If","start":7363.57,"end":7363.73},{"text":"we","start":7363.73,"end":7363.81},{"text":"start","start":7363.81,"end":7364.17},{"text":"with","start":7364.17,"end":7364.33},{"text":"Article","start":7364.37,"end":7365.17},{"text":"3","start":7365.97,"end":7366.45},{"text":"on","start":7366.45,"end":7366.69},{"text":"map,","start":7366.69,"end":7367.17},{"text":"I","start":7370.69,"end":7370.85},{"text":"think","start":7370.85,"end":7371.33},{"text":"on","start":7371.33,"end":7371.45},{"text":"the","start":7371.45,"end":7371.53},{"text":"issue","start":7371.53,"end":7371.85},{"text":"of","start":7371.85,"end":7372.05},{"text":"timelines,","start":7372.05,"end":7372.85},{"text":"I","start":7372.85,"end":7372.93},{"text":"think","start":7372.93,"end":7373.33},{"text":"on","start":7373.33,"end":7373.49},{"text":"paragraph","start":7373.49,"end":7373.93},{"text":"11,","start":7373.93,"end":7374.41},{"text":"I","start":7374.41,"end":7374.45},{"text":"think","start":7374.45,"end":7374.65},{"text":"the","start":7374.65,"end":7374.73},{"text":"timeline","start":7374.73,"end":7375.41},{"text":"we","start":7375.41,"end":7375.57},{"text":"need","start":7375.57,"end":7375.69},{"text":"to","start":7375.69,"end":7375.81},{"text":"extend","start":7375.81,"end":7376.37},{"text":"it.","start":7376.37,"end":7376.53}]},{"text":"I think that three months access and the justification is quite small, including that 24 months for the resolution.","start":7376.61,"end":7384.85,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. 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Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"And","start":7416.37,"end":7416.49},{"text":"then","start":7416.49,"end":7416.69},{"text":"the","start":7416.69,"end":7416.77},{"text":"last","start":7416.77,"end":7418.05},{"text":"one","start":7418.05,"end":7418.37},{"text":"on","start":7418.37,"end":7418.69},{"text":"arbitration,","start":7418.69,"end":7419.57},{"text":"we","start":7420.05,"end":7420.21},{"text":"just","start":7420.21,"end":7420.45},{"text":"like","start":7420.45,"end":7420.69},{"text":"to","start":7420.69,"end":7420.89},{"text":"state","start":7421.25,"end":7421.73},{"text":"that","start":7421.73,"end":7421.89},{"text":"we","start":7421.89,"end":7421.97},{"text":"do","start":7421.97,"end":7422.13},{"text":"not","start":7422.13,"end":7422.37},{"text":"support","start":7422.37,"end":7422.93},{"text":"arbitration.","start":7423.25,"end":7424.05}]},{"text":"And then that's all from my side, Chair.","start":7424.69,"end":7427.09,"topics":[],"words":[{"text":"And","start":7424.69,"end":7424.89},{"text":"then","start":7424.89,"end":7425.25},{"text":"that's","start":7425.81,"end":7426.13},{"text":"all","start":7426.13,"end":7426.29},{"text":"from","start":7426.29,"end":7426.49},{"text":"my","start":7426.49,"end":7426.61},{"text":"side,","start":7426.61,"end":7426.93},{"text":"Chair.","start":7426.93,"end":7427.09}]},{"text":"Thank you.","start":7427.17,"end":7427.49,"topics":[],"words":[{"text":"Thank","start":7427.17,"end":7427.41},{"text":"you.","start":7427.41,"end":7427.49}]}]}],"speaker":{"name":null,"affiliation":"ZAF","affiliation_full":"South Africa","group":null,"function":"Representative"}},{"statement_number":45,"start":7437.65,"pageUrl":"/en/asset/k14/k14zi6pr08?t=7438","paragraphs":[{"sentences":[{"text":"Okay, thank you. South Africa.","start":7437.65,"end":7440.13,"topics":[],"words":[{"text":"Okay,","start":7437.65,"end":7437.81},{"text":"thank","start":7437.89,"end":7438.13},{"text":"you.","start":7438.13,"end":7438.37},{"text":"South","start":7439.25,"end":7439.57},{"text":"Africa.","start":7439.57,"end":7440.13}]},{"text":"Okay, before we take Russia, just a housekeeping matter.","start":7440.85,"end":7447.89,"topics":[],"words":[{"text":"Okay,","start":7440.85,"end":7441.09},{"text":"before","start":7441.09,"end":7441.49},{"text":"we","start":7441.49,"end":7441.57},{"text":"take","start":7441.57,"end":7442.13},{"text":"Russia,","start":7443.41,"end":7444.05},{"text":"just","start":7445.97,"end":7446.29},{"text":"a","start":7446.61,"end":7446.69},{"text":"housekeeping","start":7446.85,"end":7447.49},{"text":"matter.","start":7447.49,"end":7447.89}]},{"text":"If you are using prepared statements, we're asking that you send those to e-statements@un.org.","start":7449.05,"end":7459.37,"topics":[],"words":[{"text":"If","start":7449.05,"end":7449.37},{"text":"you","start":7449.37,"end":7449.53},{"text":"are","start":7449.53,"end":7449.85},{"text":"using","start":7449.85,"end":7450.57},{"text":"prepared","start":7451.85,"end":7452.33},{"text":"statements,","start":7452.33,"end":7453.45},{"text":"we're","start":7454.09,"end":7454.41},{"text":"asking","start":7454.41,"end":7454.97},{"text":"that","start":7454.97,"end":7455.21},{"text":"you","start":7455.21,"end":7455.37},{"text":"send","start":7455.37,"end":7456.01},{"text":"those","start":7456.17,"end":7456.73},{"text":"to","start":7457.29,"end":7457.41},{"text":"e-statements@un.org.","start":7457.45,"end":7459.37}]},{"text":"This is in aid of facilitating the interpretations.","start":7461.01,"end":7470.49,"topics":[],"words":[{"text":"This","start":7461.01,"end":7461.85},{"text":"is","start":7465.21,"end":7465.93},{"text":"in","start":7466.25,"end":7466.49},{"text":"aid","start":7466.49,"end":7466.97},{"text":"of","start":7466.97,"end":7467.53},{"text":"facilitating","start":7467.85,"end":7468.89},{"text":"the","start":7469.05,"end":7469.25},{"text":"interpretations.","start":7469.25,"end":7470.49}]},{"text":"Okay?","start":7471.05,"end":7471.37,"topics":[],"words":[{"text":"Okay?","start":7471.05,"end":7471.37}]},{"text":"So if you're using a prepared statement, please send it to e-statements, one word, at un.org.","start":7471.61,"end":7478.73,"topics":[],"words":[{"text":"So","start":7471.61,"end":7472.25},{"text":"if","start":7472.25,"end":7472.45},{"text":"you're","start":7472.45,"end":7472.61},{"text":"using","start":7472.61,"end":7472.89},{"text":"a","start":7472.89,"end":7472.97},{"text":"prepared","start":7472.97,"end":7473.41},{"text":"statement,","start":7473.41,"end":7474.17},{"text":"please","start":7474.17,"end":7474.45},{"text":"send","start":7474.45,"end":7474.77},{"text":"it","start":7474.77,"end":7474.93},{"text":"to","start":7474.93,"end":7475.01},{"text":"e-statements,","start":7475.01,"end":7475.93},{"text":"one","start":7475.93,"end":7476.17},{"text":"word,","start":7476.17,"end":7476.57},{"text":"at","start":7476.97,"end":7477.29},{"text":"un.org.","start":7477.29,"end":7478.73}]},{"text":"Okay.","start":7478.73,"end":7478.85,"topics":[],"words":[{"text":"Okay.","start":7478.73,"end":7478.85}]},{"text":"Russia.","start":7482.41,"end":7482.97,"topics":[],"words":[{"text":"Russia.","start":7482.41,"end":7482.97}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":46,"start":7487.89,"pageUrl":"/en/asset/k14/k14zi6pr08?t=7488","paragraphs":[{"sentences":[{"text":"Thank you, co-chairs, for giving me the floor.","start":7487.89,"end":7490.81,"topics":[],"words":[{"text":"Thank","start":7487.89,"end":7488.17},{"text":"you,","start":7488.17,"end":7488.41},{"text":"co-chairs,","start":7488.65,"end":7489.29},{"text":"for","start":7489.29,"end":7489.45},{"text":"giving","start":7489.45,"end":7489.77},{"text":"me","start":7489.77,"end":7489.93},{"text":"the","start":7489.93,"end":7490.09},{"text":"floor.","start":7490.09,"end":7490.81}]},{"text":"I will comment on Article 3.1. two years or two months timeframe we think is too strict.","start":7490.81,"end":7502.69,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. 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Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."}],"words":[{"text":"We","start":7502.69,"end":7502.81},{"text":"ought","start":7502.81,"end":7502.97},{"text":"to","start":7502.97,"end":7503.05},{"text":"maintain","start":7503.05,"end":7503.37},{"text":"flexibility","start":7503.37,"end":7504.13},{"text":"in","start":7504.13,"end":7504.37},{"text":"the","start":7504.37,"end":7504.49},{"text":"protocol","start":7504.53,"end":7505.05},{"text":"and","start":7505.05,"end":7505.17},{"text":"should","start":7505.17,"end":7505.29},{"text":"not","start":7505.29,"end":7505.41},{"text":"indicate","start":7505.41,"end":7506.09},{"text":"a","start":7506.09,"end":7506.13},{"text":"concrete","start":7506.13,"end":7506.89},{"text":"timeframe","start":7506.89,"end":7507.61},{"text":"under","start":7507.61,"end":7507.81},{"text":"this","start":7507.81,"end":7507.93},{"text":"procedure.","start":7507.93,"end":7508.53}]},{"text":"In addition, this is due to the fact that in many states they have bilateral arrangements that stipulate other timeframes and they're not represented here.","start":7509.25,"end":7520.45,"topics":[{"key":"treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Speakers repeatedly raised the relationship between the draft protocol and existing bilateral or multilateral tax treaty practice, especially the UN and OECD model provisions. 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Views differed between those who saw these tools as useful for certainty and those who warned they can be burdensome or reinforce problematic practices."}],"words":[{"text":"For","start":7532.37,"end":7532.61},{"text":"3.2,","start":7532.61,"end":7532.93},{"text":"in","start":7532.93,"end":7533.05},{"text":"particular,","start":7533.05,"end":7533.65},{"text":"the","start":7533.65,"end":7533.73},{"text":"Russian","start":7533.73,"end":7534.05},{"text":"Federation","start":7534.05,"end":7534.85},{"text":"supports","start":7534.85,"end":7535.49},{"text":"including","start":7535.49,"end":7536.05},{"text":"mediation","start":7536.05,"end":7536.73},{"text":"and","start":7536.73,"end":7536.89},{"text":"conciliation","start":7536.89,"end":7537.69},{"text":"in","start":7537.69,"end":7537.97},{"text":"the","start":7537.97,"end":7538.09},{"text":"menu","start":7538.09,"end":7538.57},{"text":"of","start":7538.57,"end":7538.69},{"text":"mechanisms","start":7538.69,"end":7539.25},{"text":"for","start":7539.25,"end":7539.45},{"text":"dispute","start":7539.45,"end":7539.85},{"text":"resolution.","start":7539.85,"end":7540.61}]},{"text":"We propose clearly distinguishing between these two mechanisms and ensuring that their use does not automatically suspend or undermine any mutually agreed procedures.","start":7541.01,"end":7552.05,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. 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Views differed between those who saw these tools as useful for certainty and those who warned they can be burdensome or reinforce problematic practices."}],"words":[{"text":"We","start":7541.01,"end":7541.17},{"text":"propose","start":7541.17,"end":7541.73},{"text":"clearly","start":7542.05,"end":7542.49},{"text":"distinguishing","start":7542.49,"end":7542.97},{"text":"between","start":7542.97,"end":7543.29},{"text":"these","start":7543.29,"end":7543.49},{"text":"two","start":7543.49,"end":7543.73},{"text":"mechanisms","start":7543.73,"end":7544.57},{"text":"and","start":7544.57,"end":7544.69},{"text":"ensuring","start":7544.69,"end":7545.17},{"text":"that","start":7545.17,"end":7545.49},{"text":"their","start":7545.49,"end":7545.97},{"text":"use","start":7545.97,"end":7546.73},{"text":"does","start":7546.73,"end":7546.85},{"text":"not","start":7546.85,"end":7547.17},{"text":"automatically","start":7547.17,"end":7548.37},{"text":"suspend","start":7548.69,"end":7549.49},{"text":"or","start":7549.49,"end":7549.57},{"text":"undermine","start":7549.57,"end":7550.05},{"text":"any","start":7550.05,"end":7550.53},{"text":"mutually","start":7550.81,"end":7551.13},{"text":"agreed","start":7551.13,"end":7551.41},{"text":"procedures.","start":7551.41,"end":7552.05}]},{"text":"We have some technical comments on 3.3.","start":7553.97,"end":7556.61,"topics":[],"words":[{"text":"We","start":7553.97,"end":7554.01},{"text":"have","start":7554.01,"end":7554.13},{"text":"some","start":7554.13,"end":7554.29},{"text":"technical","start":7554.29,"end":7555.01},{"text":"comments","start":7555.01,"end":7555.49},{"text":"on","start":7555.49,"end":7555.65},{"text":"3.3.","start":7555.65,"end":7556.61}]},{"text":"In the current phrasing, it states that non-resolved issues ought to be submitted to arbitration on the request of any competent authority.","start":7557.37,"end":7566.29,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. 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Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"Submission","start":7567.89,"end":7568.45},{"text":"to","start":7568.45,"end":7568.77},{"text":"arbitration","start":7568.77,"end":7569.73},{"text":"should","start":7569.97,"end":7570.37},{"text":"not","start":7570.61,"end":7571.17},{"text":"be","start":7571.17,"end":7571.33},{"text":"understood","start":7571.33,"end":7572.05},{"text":"as","start":7572.05,"end":7572.53},{"text":"an","start":7572.65,"end":7572.77},{"text":"agreement","start":7572.77,"end":7573.29},{"text":"to","start":7573.33,"end":7573.49},{"text":"any","start":7573.65,"end":7574.13},{"text":"mandatory","start":7574.69,"end":7575.41},{"text":"unilateral","start":7575.41,"end":7575.93},{"text":"launch","start":7575.93,"end":7576.09},{"text":"of","start":7576.09,"end":7576.21},{"text":"this","start":7576.21,"end":7576.37},{"text":"kind","start":7576.37,"end":7576.61},{"text":"of","start":7576.61,"end":7576.69},{"text":"proceeding.","start":7576.69,"end":7577.25}]},{"text":"In our view, arbitration ought to be applied only in those cases when the parties have directly accepted this mechanism, for example, by selecting its application through special agreements or any other separate declaration.","start":7577.93,"end":7591.65,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"In","start":7577.93,"end":7578.13},{"text":"our","start":7578.13,"end":7578.29},{"text":"view,","start":7578.29,"end":7578.45},{"text":"arbitration","start":7578.45,"end":7579.17},{"text":"ought","start":7579.17,"end":7579.37},{"text":"to","start":7579.37,"end":7579.45},{"text":"be","start":7579.45,"end":7579.65},{"text":"applied","start":7579.65,"end":7580.05},{"text":"only","start":7580.05,"end":7580.45},{"text":"in","start":7580.45,"end":7580.77},{"text":"those","start":7580.77,"end":7581.09},{"text":"cases","start":7581.09,"end":7581.77},{"text":"when","start":7581.77,"end":7582.21},{"text":"the","start":7582.61,"end":7582.81},{"text":"parties","start":7583.25,"end":7583.89},{"text":"have","start":7583.89,"end":7584.05},{"text":"directly","start":7584.05,"end":7584.49},{"text":"accepted","start":7584.49,"end":7584.97},{"text":"this","start":7584.97,"end":7585.17},{"text":"mechanism,","start":7585.17,"end":7585.81},{"text":"for","start":7585.81,"end":7585.97},{"text":"example,","start":7585.97,"end":7586.53},{"text":"by","start":7586.53,"end":7586.85},{"text":"selecting","start":7586.93,"end":7587.65},{"text":"its","start":7587.65,"end":7587.89},{"text":"application","start":7587.89,"end":7588.57},{"text":"through","start":7588.57,"end":7588.69},{"text":"special","start":7588.69,"end":7589.25},{"text":"agreements","start":7589.25,"end":7589.97},{"text":"or","start":7589.97,"end":7590.13},{"text":"any","start":7590.13,"end":7590.33},{"text":"other","start":7590.33,"end":7590.49},{"text":"separate","start":7590.49,"end":7590.81},{"text":"declaration.","start":7590.81,"end":7591.65}]},{"text":"If you maintain the model of the general application of arbitration, then we could make reservation in Article 5.1 and 3.3 ought to have these reservations.","start":7592.89,"end":7604.29,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"If","start":7592.89,"end":7593.01},{"text":"you","start":7593.01,"end":7593.09},{"text":"maintain","start":7593.09,"end":7593.65},{"text":"the","start":7593.65,"end":7593.77},{"text":"model","start":7593.77,"end":7594.17},{"text":"of","start":7594.17,"end":7594.45},{"text":"the","start":7594.45,"end":7594.53},{"text":"general","start":7594.65,"end":7594.97},{"text":"application","start":7594.97,"end":7595.65},{"text":"of","start":7595.65,"end":7595.89},{"text":"arbitration,","start":7595.89,"end":7596.61},{"text":"then","start":7596.61,"end":7597.01},{"text":"we","start":7597.25,"end":7597.49},{"text":"could","start":7597.49,"end":7597.81},{"text":"make","start":7597.81,"end":7598.01},{"text":"reservation","start":7598.01,"end":7598.77},{"text":"in","start":7599.09,"end":7599.25},{"text":"Article","start":7599.25,"end":7599.81},{"text":"5.1","start":7601.01,"end":7601.65},{"text":"and","start":7601.89,"end":7602.25},{"text":"3.3","start":7602.25,"end":7602.93},{"text":"ought","start":7602.93,"end":7603.13},{"text":"to","start":7603.13,"end":7603.21},{"text":"have","start":7603.21,"end":7603.33},{"text":"these","start":7603.33,"end":7603.49},{"text":"reservations.","start":7603.49,"end":7604.29}]},{"text":"As for paragraph 11 of 3.3, these are issues already resolved by tribunals, and that should be maintained.","start":7607.09,"end":7615.81,"topics":[],"words":[{"text":"As","start":7607.09,"end":7607.33},{"text":"for","start":7607.57,"end":7608.13},{"text":"paragraph","start":7608.97,"end":7609.29},{"text":"11","start":7609.29,"end":7609.81},{"text":"of","start":7609.81,"end":7609.97},{"text":"3.3,","start":7609.97,"end":7611.17},{"text":"these","start":7611.17,"end":7611.45},{"text":"are","start":7611.45,"end":7611.57},{"text":"issues","start":7611.57,"end":7611.85},{"text":"already","start":7611.85,"end":7612.13},{"text":"resolved","start":7612.13,"end":7612.65},{"text":"by","start":7612.65,"end":7612.85},{"text":"tribunals,","start":7612.85,"end":7613.73},{"text":"and","start":7614.33,"end":7614.45},{"text":"that","start":7614.45,"end":7614.85},{"text":"should","start":7614.85,"end":7614.97},{"text":"be","start":7614.97,"end":7615.09},{"text":"maintained.","start":7615.09,"end":7615.81}]},{"text":"For separate categories, we might need to have separate agreed exceptions.","start":7616.21,"end":7621.01,"topics":[],"words":[{"text":"For","start":7616.21,"end":7616.69},{"text":"separate","start":7617.01,"end":7617.57},{"text":"categories,","start":7617.57,"end":7618.29},{"text":"we","start":7618.29,"end":7618.37},{"text":"might","start":7618.37,"end":7618.61},{"text":"need","start":7618.61,"end":7618.77},{"text":"to","start":7618.77,"end":7618.85},{"text":"have","start":7618.85,"end":7619.09},{"text":"separate","start":7619.09,"end":7619.65},{"text":"agreed","start":7619.97,"end":7620.33},{"text":"exceptions.","start":7620.33,"end":7621.01}]},{"text":"This approach would allow us to maintain arbitration as a useful reserve mechanism for parties that agree to it, and it would not be made automatic for all parties to the protocol.","start":7621.65,"end":7633.57,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"This","start":7621.65,"end":7621.93},{"text":"approach","start":7621.93,"end":7622.37},{"text":"would","start":7622.37,"end":7622.53},{"text":"allow","start":7622.53,"end":7622.85},{"text":"us","start":7622.85,"end":7623.01},{"text":"to","start":7623.01,"end":7623.17},{"text":"maintain","start":7623.17,"end":7623.65},{"text":"arbitration","start":7623.65,"end":7624.29},{"text":"as","start":7624.29,"end":7624.53},{"text":"a","start":7624.61,"end":7624.65},{"text":"useful","start":7624.65,"end":7625.41},{"text":"reserve","start":7625.41,"end":7625.89},{"text":"mechanism","start":7625.89,"end":7626.85},{"text":"for","start":7627.17,"end":7627.65},{"text":"parties","start":7627.65,"end":7627.93},{"text":"that","start":7627.93,"end":7628.05},{"text":"agree","start":7628.05,"end":7628.37},{"text":"to","start":7628.37,"end":7628.61},{"text":"it,","start":7628.61,"end":7629.01},{"text":"and","start":7629.45,"end":7629.65},{"text":"it","start":7630.45,"end":7630.61},{"text":"would","start":7630.61,"end":7630.77},{"text":"not","start":7630.77,"end":7631.01},{"text":"be","start":7631.01,"end":7631.09},{"text":"made","start":7631.09,"end":7631.41},{"text":"automatic","start":7631.41,"end":7632.05},{"text":"for","start":7632.05,"end":7632.45},{"text":"all","start":7632.45,"end":7632.61},{"text":"parties","start":7632.61,"end":7633.05},{"text":"to","start":7633.05,"end":7633.13},{"text":"the","start":7633.13,"end":7633.21},{"text":"protocol.","start":7633.21,"end":7633.57}]},{"text":"Thank you.","start":7633.57,"end":7633.93,"topics":[],"words":[{"text":"Thank","start":7633.57,"end":7633.85},{"text":"you.","start":7633.85,"end":7633.93}]}]}],"speaker":{"name":null,"affiliation":"RUS","affiliation_full":"Russian Federation","group":null,"function":"Representative"}},{"statement_number":47,"start":7640.81,"pageUrl":"/en/asset/k14/k14zi6pr08?t=7641","paragraphs":[{"sentences":[{"text":"Okay, thank you very much.","start":7640.81,"end":7642.13,"topics":[],"words":[{"text":"Okay,","start":7640.81,"end":7641.17},{"text":"thank","start":7641.41,"end":7641.69},{"text":"you","start":7641.69,"end":7641.77},{"text":"very","start":7641.77,"end":7641.97},{"text":"much.","start":7641.97,"end":7642.13}]},{"text":"Russian Federation, India, please.","start":7642.13,"end":7644.37,"topics":[],"words":[{"text":"Russian","start":7642.13,"end":7642.93},{"text":"Federation,","start":7642.93,"end":7643.49},{"text":"India,","start":7643.49,"end":7643.89},{"text":"please.","start":7643.89,"end":7644.37}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":48,"start":7650.13,"pageUrl":"/en/asset/k14/k14zi6pr08?t=7651","paragraphs":[{"sentences":[{"text":"Thank you, Madam Co-Lead.","start":7650.13,"end":7651.25,"topics":[],"words":[{"text":"Thank","start":7650.13,"end":7650.37},{"text":"you,","start":7650.37,"end":7650.45},{"text":"Madam","start":7650.45,"end":7650.77},{"text":"Co-Lead.","start":7650.77,"end":7651.25}]},{"text":"India would like to make the following observations with respect to the timelines prescribed for the mutual agreement procedure.","start":7654.53,"end":7661.09,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."},{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty 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authority may suspend its bilateral discussions where judicial proceedings concerning the same issue are pending and have not been stayed or 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competent authority is also required to notify the other competent authority regarding the pending judicial proceedings and any stay of such 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understands the rationale for this provision.","start":7687.17,"end":7690.45,"topics":[],"words":[{"text":"India","start":7687.17,"end":7687.65},{"text":"understands","start":7687.73,"end":7688.37},{"text":"the","start":7688.37,"end":7688.57},{"text":"rationale","start":7688.57,"end":7689.13},{"text":"for","start":7689.13,"end":7689.41},{"text":"this","start":7689.41,"end":7689.81},{"text":"provision.","start":7689.81,"end":7690.45}]},{"text":"At the same time, judicial proceedings may be time consuming and difficult to predict, and this needs to be appropriately factored in while prescribing the overall timeframe for the conclusion of a MAP case.","start":7691.25,"end":7703.33,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. 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Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"Further,","start":7705.01,"end":7705.41},{"text":"we","start":7705.41,"end":7705.57},{"text":"note","start":7705.57,"end":7705.97},{"text":"that","start":7706.45,"end":7706.61},{"text":"the","start":7706.61,"end":7706.69},{"text":"draft","start":7706.69,"end":7707.01},{"text":"contemplates","start":7707.01,"end":7707.89},{"text":"a","start":7707.89,"end":7707.97},{"text":"three","start":7707.97,"end":7708.21},{"text":"month","start":7708.21,"end":7708.53},{"text":"period","start":7708.53,"end":7708.93},{"text":"for","start":7708.93,"end":7709.09},{"text":"determining","start":7709.09,"end":7709.65},{"text":"access","start":7709.73,"end":7710.13},{"text":"to","start":7710.13,"end":7710.29},{"text":"MAP,","start":7710.29,"end":7710.61},{"text":"followed","start":7711.25,"end":7711.73},{"text":"by","start":7711.73,"end":7711.89},{"text":"another","start":7711.89,"end":7712.29},{"text":"three","start":7712.29,"end":7712.53},{"text":"month","start":7712.53,"end":7712.81},{"text":"period","start":7712.81,"end":7713.33},{"text":"for","start":7713.49,"end":7713.69},{"text":"determining","start":7713.69,"end":7714.37},{"text":"whether","start":7714.85,"end":7715.17},{"text":"the","start":7715.17,"end":7715.25},{"text":"taxpayer's","start":7715.25,"end":7715.97},{"text":"objection","start":7715.97,"end":7716.53},{"text":"is","start":7716.53,"end":7716.65},{"text":"justified.","start":7716.65,"end":7717.41}]},{"text":"With our experience, we find that these timelines in some of the cases may be ambitious, particularly considering the varying institutional capacities and domestic procedures of different jurisdictions.","start":7718.85,"end":7731.89,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. 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Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."}],"words":[{"text":"With","start":7718.85,"end":7719.09},{"text":"our","start":7719.09,"end":7719.25},{"text":"experience,","start":7719.25,"end":7720.05},{"text":"we","start":7720.53,"end":7720.77},{"text":"find","start":7720.77,"end":7721.17},{"text":"that","start":7721.17,"end":7721.57},{"text":"these","start":7721.57,"end":7721.89},{"text":"timelines","start":7721.89,"end":7722.49},{"text":"in","start":7722.77,"end":7722.93},{"text":"some","start":7722.93,"end":7723.09},{"text":"of","start":7723.09,"end":7723.21},{"text":"the","start":7723.21,"end":7723.33},{"text":"cases","start":7723.33,"end":7723.89},{"text":"may","start":7724.29,"end":7724.53},{"text":"be","start":7724.53,"end":7724.85},{"text":"ambitious,","start":7724.93,"end":7725.73},{"text":"particularly","start":7726.21,"end":7726.85},{"text":"considering","start":7726.85,"end":7727.41},{"text":"the","start":7727.41,"end":7727.53},{"text":"varying","start":7727.53,"end":7727.97},{"text":"institutional","start":7728.05,"end":7728.69},{"text":"capacities","start":7728.69,"end":7729.41},{"text":"and","start":7729.41,"end":7729.61},{"text":"domestic","start":7729.61,"end":7729.97},{"text":"procedures","start":7729.97,"end":7730.61},{"text":"of","start":7730.61,"end":7730.77},{"text":"different","start":7730.77,"end":7731.13},{"text":"jurisdictions.","start":7731.13,"end":7731.89}]},{"text":"We are mindful that the draft envisages that MAP cases should be, as far as possible, be resolved within two years, and India also has similar provision in its domestic guidance.","start":7733.97,"end":7744.29,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. 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Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"We","start":7733.97,"end":7734.13},{"text":"are","start":7734.13,"end":7734.21},{"text":"mindful","start":7734.21,"end":7734.73},{"text":"that","start":7734.73,"end":7734.85},{"text":"the","start":7734.85,"end":7734.93},{"text":"draft","start":7734.93,"end":7735.37},{"text":"envisages","start":7735.37,"end":7736.05},{"text":"that","start":7736.05,"end":7736.29},{"text":"MAP","start":7736.29,"end":7736.61},{"text":"cases","start":7736.61,"end":7737.09},{"text":"should","start":7737.09,"end":7737.41},{"text":"be,","start":7737.41,"end":7737.73},{"text":"as","start":7737.81,"end":7738.05},{"text":"far","start":7738.05,"end":7738.33},{"text":"as","start":7738.33,"end":7738.45},{"text":"possible,","start":7738.45,"end":7738.93},{"text":"be","start":7738.93,"end":7739.09},{"text":"resolved","start":7739.09,"end":7739.57},{"text":"within","start":7739.65,"end":7739.97},{"text":"two","start":7739.97,"end":7740.13},{"text":"years,","start":7740.13,"end":7740.61},{"text":"and","start":7741.17,"end":7741.33},{"text":"India","start":7741.33,"end":7741.61},{"text":"also","start":7741.61,"end":7741.97},{"text":"has","start":7741.97,"end":7742.17},{"text":"similar","start":7742.17,"end":7742.49},{"text":"provision","start":7742.49,"end":7742.93},{"text":"in","start":7742.93,"end":7743.09},{"text":"its","start":7743.09,"end":7743.25},{"text":"domestic","start":7743.25,"end":7743.65},{"text":"guidance.","start":7743.65,"end":7744.29}]},{"text":"However, again, given the differing legal and administrative frameworks and capacities across jurisdictions, India would suggest providing a more flexible outer timeframe, possibly up to three years for the resolution of MAP cases, especially considering that we are proposing MAP to be one of the core dispute resolution mechanism.","start":7745.17,"end":7765.69,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. 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wish to state that indeed disputes are inevitable and we support MAP as a core mechanism to ensure that the resolution of disputes emanating from tax matters remain the preserve of competent authorities.","start":7957.01,"end":7972.61,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. 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Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."}],"words":[{"text":"And","start":8215.41,"end":8215.57},{"text":"I","start":8215.57,"end":8215.61},{"text":"don't","start":8215.65,"end":8215.97},{"text":"think","start":8215.97,"end":8216.17},{"text":"it","start":8216.17,"end":8216.33},{"text":"really","start":8216.33,"end":8216.57},{"text":"matters","start":8216.57,"end":8217.21},{"text":"if","start":8217.29,"end":8217.53},{"text":"there's","start":8217.77,"end":8218.05},{"text":"slightly","start":8218.05,"end":8218.41},{"text":"different","start":8218.41,"end":8218.93},{"text":"time","start":8218.93,"end":8219.21},{"text":"limits","start":8219.21,"end":8219.77},{"text":"between","start":8220.13,"end":8220.49},{"text":"two","start":8220.49,"end":8220.65},{"text":"countries","start":8220.65,"end":8221.05},{"text":"if","start":8221.05,"end":8221.21},{"text":"they","start":8221.21,"end":8221.41},{"text":"agree","start":8221.41,"end":8221.65},{"text":"on","start":8221.65,"end":8221.77},{"text":"this.","start":8221.77,"end":8222.09}]},{"text":"So maybe one option for this is like for arbitration, to have one article noting what paragraphs can be amended if both competent authorities agree to amend them.","start":8222.65,"end":8236.77,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. 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Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"Maybe","start":8347.73,"end":8348.13},{"text":"there's","start":8348.13,"end":8348.41},{"text":"a","start":8348.41,"end":8348.45},{"text":"middle","start":8348.45,"end":8348.65},{"text":"ground,","start":8348.65,"end":8348.97},{"text":"maybe","start":8348.97,"end":8349.33},{"text":"there's","start":8349.33,"end":8349.89},{"text":"the","start":8349.97,"end":8350.13},{"text":"possibility","start":8350.13,"end":8351.01},{"text":"to","start":8351.01,"end":8351.17},{"text":"prepare","start":8351.89,"end":8352.37},{"text":"arbitration","start":8352.37,"end":8353.01},{"text":"here","start":8353.01,"end":8353.41},{"text":"and","start":8353.49,"end":8353.65},{"text":"have","start":8353.65,"end":8353.89},{"text":"it","start":8353.89,"end":8353.97},{"text":"on","start":8353.97,"end":8354.13},{"text":"a","start":8354.13,"end":8354.17},{"text":"shelf","start":8354.17,"end":8354.69},{"text":"and","start":8355.29,"end":8355.45},{"text":"for","start":8355.45,"end":8355.57},{"text":"countries","start":8355.57,"end":8356.05},{"text":"to","start":8356.05,"end":8356.17},{"text":"decide,","start":8356.17,"end":8356.77},{"text":"okay,","start":8356.77,"end":8357.09},{"text":"for","start":8357.09,"end":8357.25},{"text":"this","start":8357.25,"end":8357.49},{"text":"case,","start":8357.49,"end":8358.13},{"text":"there's","start":8358.81,"end":8359.09},{"text":"certain","start":8359.09,"end":8359.33},{"text":"cases","start":8359.33,"end":8359.65},{"text":"who","start":8359.65,"end":8359.81},{"text":"might","start":8359.81,"end":8360.05},{"text":"agree","start":8360.05,"end":8360.45},{"text":"on","start":8360.49,"end":8360.65},{"text":"arbitration","start":8360.65,"end":8361.33},{"text":"on","start":8361.45,"end":8361.57},{"text":"a","start":8361.57,"end":8361.65},{"text":"case-by-case","start":8361.65,"end":8362.45},{"text":"basis.","start":8362.69,"end":8363.49}]},{"text":"And if at that point we agree, maybe it's a tax treaty with arbitration, but if at one point they think, okay, this is a very difficult question or very gray question, let's have it decided by arbiter, they can choose for that case to come here in our tax treaty and use this procedure and this provision.","start":8363.81,"end":8386.93,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"And","start":8363.81,"end":8364.01},{"text":"if","start":8364.01,"end":8364.13},{"text":"at","start":8364.13,"end":8364.25},{"text":"that","start":8364.25,"end":8364.45},{"text":"point","start":8364.45,"end":8364.93},{"text":"we","start":8365.89,"end":8366.21},{"text":"agree,","start":8366.21,"end":8366.77},{"text":"maybe","start":8366.93,"end":8367.25},{"text":"it's","start":8367.25,"end":8367.49},{"text":"a","start":8367.49,"end":8367.53},{"text":"tax","start":8367.53,"end":8367.69},{"text":"treaty","start":8367.69,"end":8367.89},{"text":"with","start":8367.89,"end":8368.05},{"text":"arbitration,","start":8368.05,"end":8368.85},{"text":"but","start":8368.85,"end":8369.17},{"text":"if","start":8369.61,"end":8369.81},{"text":"at","start":8370.05,"end":8370.21},{"text":"one","start":8370.21,"end":8370.45},{"text":"point","start":8370.45,"end":8370.93},{"text":"they","start":8372.29,"end":8372.45},{"text":"think,","start":8372.45,"end":8372.73},{"text":"okay,","start":8372.73,"end":8373.01},{"text":"this","start":8373.01,"end":8373.33},{"text":"is","start":8373.33,"end":8373.45},{"text":"a","start":8373.45,"end":8373.49},{"text":"very","start":8373.49,"end":8373.89},{"text":"difficult","start":8373.89,"end":8374.53},{"text":"question","start":8374.53,"end":8375.25},{"text":"or","start":8375.25,"end":8375.49},{"text":"very","start":8375.49,"end":8376.05},{"text":"gray","start":8376.29,"end":8376.93},{"text":"question,","start":8376.93,"end":8377.33},{"text":"let's","start":8377.33,"end":8377.61},{"text":"have","start":8377.61,"end":8377.81},{"text":"it","start":8377.81,"end":8377.97},{"text":"decided","start":8379.73,"end":8380.21},{"text":"by","start":8380.21,"end":8380.37},{"text":"arbiter,","start":8380.37,"end":8380.85},{"text":"they","start":8380.85,"end":8381.01},{"text":"can","start":8381.01,"end":8381.17},{"text":"choose","start":8381.17,"end":8381.65},{"text":"for","start":8381.97,"end":8382.21},{"text":"that","start":8382.21,"end":8382.41},{"text":"case","start":8382.41,"end":8382.77},{"text":"to","start":8382.77,"end":8382.89},{"text":"come","start":8382.89,"end":8383.17},{"text":"here","start":8383.17,"end":8383.73},{"text":"in","start":8384.05,"end":8384.21},{"text":"our","start":8384.21,"end":8384.37},{"text":"tax","start":8384.37,"end":8384.65},{"text":"treaty","start":8384.65,"end":8385.01},{"text":"and","start":8385.01,"end":8385.17},{"text":"use","start":8385.17,"end":8385.57},{"text":"this","start":8385.57,"end":8385.77},{"text":"procedure","start":8385.77,"end":8386.21},{"text":"and","start":8386.21,"end":8386.33},{"text":"this","start":8386.33,"end":8386.45},{"text":"provision.","start":8386.45,"end":8386.93}]},{"text":"It's kind of like a middle ground between people who are pro or against arbitration.","start":8387.33,"end":8392.93,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"It's","start":8387.33,"end":8387.89},{"text":"kind","start":8387.89,"end":8388.05},{"text":"of","start":8388.05,"end":8388.13},{"text":"like","start":8388.13,"end":8388.37},{"text":"a","start":8388.45,"end":8388.49},{"text":"middle","start":8388.49,"end":8388.85},{"text":"ground","start":8388.85,"end":8389.33},{"text":"between","start":8389.97,"end":8390.61},{"text":"people","start":8390.69,"end":8390.93},{"text":"who","start":8390.93,"end":8391.01},{"text":"are","start":8391.01,"end":8391.09},{"text":"pro","start":8391.09,"end":8391.57},{"text":"or","start":8391.57,"end":8392.01},{"text":"against","start":8392.01,"end":8392.33},{"text":"arbitration.","start":8392.33,"end":8392.93}]}]}],"speaker":{"name":null,"affiliation":"CHE","affiliation_full":"Switzerland","group":null,"function":"Representative"}},{"statement_number":58,"start":8398.05,"pageUrl":"/en/asset/k14/k14zi6pr08?t=8399","paragraphs":[{"sentences":[{"text":"Thank you, Switzerland.","start":8398.05,"end":8399.05,"topics":[],"words":[{"text":"Thank","start":8398.05,"end":8398.21},{"text":"you,","start":8398.21,"end":8398.29},{"text":"Switzerland.","start":8398.29,"end":8399.05}]},{"text":"We continue with Nigeria.","start":8399.41,"end":8401.25,"topics":[],"words":[{"text":"We","start":8399.41,"end":8399.57},{"text":"continue","start":8399.57,"end":8400.09},{"text":"with","start":8400.09,"end":8400.29},{"text":"Nigeria.","start":8400.61,"end":8401.25}]},{"text":"Nigeria, please.","start":8401.81,"end":8402.61,"topics":[],"words":[{"text":"Nigeria,","start":8401.81,"end":8402.21},{"text":"please.","start":8402.21,"end":8402.61}]}]}],"speaker":{"name":"Khalid","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":59,"start":8407.57,"pageUrl":"/en/asset/k14/k14zi6pr08?t=8408","paragraphs":[{"sentences":[{"text":"Thank you, colleague, and greetings to everyone.","start":8407.57,"end":8411.25,"topics":[],"words":[{"text":"Thank","start":8407.57,"end":8407.81},{"text":"you,","start":8407.81,"end":8407.89},{"text":"colleague,","start":8407.89,"end":8408.33},{"text":"and","start":8408.41,"end":8408.61},{"text":"greetings","start":8410.13,"end":8410.61},{"text":"to","start":8410.61,"end":8410.77},{"text":"everyone.","start":8410.77,"end":8411.25}]},{"text":"I wish to make this submission on behalf of Nigeria.","start":8412.93,"end":8416.77,"topics":[],"words":[{"text":"I","start":8412.93,"end":8413.09},{"text":"wish","start":8413.09,"end":8413.33},{"text":"to","start":8413.33,"end":8414.05},{"text":"make","start":8414.37,"end":8414.57},{"text":"this","start":8414.61,"end":8414.89},{"text":"submission","start":8414.89,"end":8415.33},{"text":"on","start":8415.33,"end":8415.41},{"text":"behalf","start":8415.41,"end":8415.61},{"text":"of","start":8415.61,"end":8415.89},{"text":"Nigeria.","start":8415.89,"end":8416.77}]},{"text":"The African group has spoken through Ghana.","start":8416.77,"end":8419.09,"topics":[],"words":[{"text":"The","start":8416.77,"end":8416.85},{"text":"African","start":8416.85,"end":8417.21},{"text":"group","start":8417.21,"end":8417.37},{"text":"has","start":8417.37,"end":8417.57},{"text":"spoken","start":8417.89,"end":8418.45},{"text":"through","start":8418.49,"end":8418.69},{"text":"Ghana.","start":8418.69,"end":8419.09}]},{"text":"And we support that position of the 54 member state that constitute the African group.","start":8420.01,"end":8428.05,"topics":[],"words":[{"text":"And","start":8420.01,"end":8420.29},{"text":"we","start":8420.29,"end":8420.53},{"text":"support","start":8420.53,"end":8420.89},{"text":"that","start":8420.89,"end":8421.01},{"text":"position","start":8421.01,"end":8421.73},{"text":"of","start":8421.73,"end":8421.81},{"text":"the","start":8421.81,"end":8421.93},{"text":"54","start":8421.97,"end":8423.33},{"text":"member","start":8423.33,"end":8423.97},{"text":"state","start":8423.97,"end":8424.53},{"text":"that","start":8425.09,"end":8425.33},{"text":"constitute","start":8425.33,"end":8425.93},{"text":"the","start":8425.93,"end":8426.01},{"text":"African","start":8426.17,"end":8426.77},{"text":"group.","start":8427.57,"end":8428.05}]},{"text":"On MAP, we want to say that we support it as one of the core dispute resolution mechanism.","start":8428.77,"end":8437.41,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"On","start":8428.77,"end":8429.17},{"text":"MAP,","start":8429.25,"end":8429.65},{"text":"we","start":8429.89,"end":8430.53},{"text":"want","start":8430.53,"end":8430.97},{"text":"to","start":8430.97,"end":8431.05},{"text":"say","start":8431.05,"end":8431.25},{"text":"that","start":8431.25,"end":8431.49},{"text":"we","start":8431.49,"end":8431.57},{"text":"support","start":8431.57,"end":8432.05},{"text":"it","start":8432.05,"end":8432.29},{"text":"as","start":8432.29,"end":8432.61},{"text":"one","start":8433.81,"end":8434.05},{"text":"of","start":8434.05,"end":8434.21},{"text":"the","start":8434.25,"end":8434.53},{"text":"core","start":8435.25,"end":8435.49},{"text":"dispute","start":8435.49,"end":8436.05},{"text":"resolution","start":8436.05,"end":8436.65},{"text":"mechanism.","start":8436.65,"end":8437.41}]},{"text":"We know that MAP is a widely accepted government to government mechanism as already explained by our colleagues.","start":8438.13,"end":8445.73,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. 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Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."},{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. 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Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"It","start":8578.73,"end":8578.97},{"text":"infringes","start":8578.97,"end":8579.45},{"text":"on","start":8579.45,"end":8579.69},{"text":"our","start":8579.69,"end":8579.77},{"text":"constitutional","start":8579.77,"end":8580.57},{"text":"rights,","start":8580.57,"end":8581.05},{"text":"and","start":8581.09,"end":8581.37},{"text":"we","start":8581.93,"end":8582.25},{"text":"cannot","start":8582.25,"end":8582.65},{"text":"support","start":8582.65,"end":8583.29},{"text":"it","start":8583.29,"end":8583.37},{"text":"in","start":8583.93,"end":8584.17},{"text":"any","start":8584.17,"end":8584.33},{"text":"form.","start":8584.33,"end":8584.65}]},{"text":"We, however, look at the test that has been written, we observe our suggestion will be that arbitration should only commence when all the parties involved have agreed to it.","start":8586.33,"end":8600.01,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. 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Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"We,","start":8586.33,"end":8587.21},{"text":"however,","start":8587.77,"end":8588.41},{"text":"look","start":8588.41,"end":8588.89},{"text":"at","start":8588.89,"end":8589.21},{"text":"the","start":8589.21,"end":8589.29},{"text":"test","start":8589.45,"end":8589.89},{"text":"that","start":8589.89,"end":8590.05},{"text":"has","start":8590.05,"end":8590.17},{"text":"been","start":8590.17,"end":8590.41},{"text":"written,","start":8590.41,"end":8590.89},{"text":"we","start":8591.85,"end":8592.09},{"text":"observe","start":8592.17,"end":8592.65},{"text":"our","start":8593.69,"end":8594.01},{"text":"suggestion","start":8594.01,"end":8594.61},{"text":"will","start":8594.61,"end":8594.73},{"text":"be","start":8594.73,"end":8594.97},{"text":"that","start":8594.97,"end":8595.29},{"text":"arbitration","start":8595.29,"end":8595.85},{"text":"should","start":8595.85,"end":8596.09},{"text":"only","start":8596.09,"end":8596.33},{"text":"commence","start":8596.33,"end":8596.89},{"text":"when","start":8597.21,"end":8597.53},{"text":"all","start":8597.53,"end":8597.69},{"text":"the","start":8597.69,"end":8597.77},{"text":"parties","start":8597.77,"end":8598.33},{"text":"involved","start":8598.33,"end":8598.97},{"text":"have","start":8598.97,"end":8599.21},{"text":"agreed","start":8599.21,"end":8599.57},{"text":"to","start":8599.57,"end":8599.69},{"text":"it.","start":8599.69,"end":8600.01}]},{"text":"Because based on what we read, one party can trigger arbitration and that means that you are forcing it on other member states that are involved.","start":8600.57,"end":8608.69,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"Because","start":8600.57,"end":8601.21},{"text":"based","start":8601.29,"end":8601.65},{"text":"on","start":8601.65,"end":8601.73},{"text":"what","start":8601.73,"end":8602.01},{"text":"we","start":8602.01,"end":8602.09},{"text":"read,","start":8602.09,"end":8602.41},{"text":"one","start":8602.41,"end":8602.69},{"text":"party","start":8602.69,"end":8603.05},{"text":"can","start":8603.05,"end":8603.29},{"text":"trigger","start":8604.01,"end":8604.41},{"text":"arbitration","start":8604.41,"end":8605.13},{"text":"and","start":8605.17,"end":8605.45},{"text":"that","start":8605.45,"end":8605.69},{"text":"means","start":8605.69,"end":8605.93},{"text":"that","start":8605.93,"end":8606.09},{"text":"you","start":8606.09,"end":8606.17},{"text":"are","start":8606.17,"end":8606.25},{"text":"forcing","start":8606.25,"end":8606.73},{"text":"it","start":8606.73,"end":8606.85},{"text":"on","start":8606.85,"end":8606.93},{"text":"other","start":8606.93,"end":8607.25},{"text":"member","start":8607.25,"end":8607.61},{"text":"states","start":8607.61,"end":8607.85},{"text":"that","start":8607.85,"end":8608.09},{"text":"are","start":8608.09,"end":8608.17},{"text":"involved.","start":8608.25,"end":8608.69}]},{"text":"Arbitration should only be available when everyone has opted in, every member that is concerned has opted in.","start":8609.81,"end":8616.61,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"taxpayer-access","label":"Taxpayer Access and Role in Procedures","description":"Delegations and stakeholders debated how much access taxpayers or multinational enterprises should have to initiate or request mechanisms under the protocol. Some argued taxpayers should be able to trigger or request procedures for certainty, while others warned against creating excessive corporate rights within a UN instrument."}],"words":[{"text":"Arbitration","start":8609.81,"end":8610.33},{"text":"should","start":8610.33,"end":8610.57},{"text":"only","start":8610.57,"end":8610.85},{"text":"be","start":8610.85,"end":8611.25},{"text":"available","start":8611.45,"end":8612.13},{"text":"when","start":8612.17,"end":8612.53},{"text":"everyone","start":8612.53,"end":8613.17},{"text":"has","start":8613.17,"end":8613.41},{"text":"opted","start":8613.41,"end":8613.85},{"text":"in,","start":8613.85,"end":8613.97},{"text":"every","start":8613.97,"end":8614.61},{"text":"member","start":8614.61,"end":8615.05},{"text":"that","start":8615.05,"end":8615.25},{"text":"is","start":8615.25,"end":8615.41},{"text":"concerned","start":8615.41,"end":8615.89},{"text":"has","start":8615.89,"end":8616.05},{"text":"opted","start":8616.05,"end":8616.49},{"text":"in.","start":8616.49,"end":8616.61}]},{"text":"We also advise that the UN roster of arbitration should support transparency and diversity in the maintenance of the roster to ensure that all the regions are actually well represented or adequately represented.","start":8617.09,"end":8633.33,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."}],"words":[{"text":"We","start":8617.09,"end":8617.25},{"text":"also","start":8617.25,"end":8617.57},{"text":"advise","start":8617.57,"end":8618.13},{"text":"that","start":8618.13,"end":8618.49},{"text":"the","start":8618.49,"end":8618.57},{"text":"UN","start":8618.61,"end":8619.01},{"text":"roster","start":8619.01,"end":8619.37},{"text":"of","start":8619.37,"end":8619.49},{"text":"arbitration","start":8619.49,"end":8620.29},{"text":"should","start":8621.17,"end":8621.41},{"text":"support","start":8621.41,"end":8622.05},{"text":"transparency","start":8622.05,"end":8622.77},{"text":"and","start":8622.77,"end":8622.97},{"text":"diversity","start":8622.97,"end":8623.73},{"text":"in","start":8623.81,"end":8624.21},{"text":"the","start":8624.53,"end":8624.73},{"text":"maintenance","start":8624.73,"end":8625.41},{"text":"of","start":8625.41,"end":8625.49},{"text":"the","start":8625.49,"end":8625.57},{"text":"roster","start":8625.65,"end":8626.21},{"text":"to","start":8627.09,"end":8627.33},{"text":"ensure","start":8627.41,"end":8627.81},{"text":"that","start":8627.81,"end":8628.13},{"text":"all","start":8628.13,"end":8628.25},{"text":"the","start":8628.25,"end":8628.37},{"text":"regions","start":8628.45,"end":8629.49},{"text":"are","start":8629.69,"end":8629.85},{"text":"actually","start":8629.85,"end":8630.25},{"text":"well","start":8630.69,"end":8631.09},{"text":"represented","start":8631.09,"end":8631.73},{"text":"or","start":8631.73,"end":8632.01},{"text":"adequately","start":8632.01,"end":8632.53},{"text":"represented.","start":8632.53,"end":8633.33}]},{"text":"On the independent opinion arbitration, we have a concern too, even though we don't support the arbitration, we see that as transpiring state dispute into authority that away from committee authority of member states and that we caution against it.","start":8634.05,"end":8652.09,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"tax-investment-disputes","label":"Tax and Investment Disputes","description":"Some interventions highlighted tax-related investor-state dispute settlement and the need to protect tax matters from being diverted into investment arbitration. Speakers proposed giving tax authorities a stronger role in determining whether disputes should be handled under tax instruments rather than investment mechanisms."}],"words":[{"text":"On","start":8634.05,"end":8634.21},{"text":"the","start":8634.21,"end":8634.33},{"text":"independent","start":8634.33,"end":8635.01},{"text":"opinion","start":8635.01,"end":8635.41},{"text":"arbitration,","start":8635.41,"end":8636.13},{"text":"we","start":8636.13,"end":8636.29},{"text":"have","start":8636.29,"end":8636.53},{"text":"a","start":8636.53,"end":8636.61},{"text":"concern","start":8636.69,"end":8637.17},{"text":"too,","start":8637.17,"end":8637.33},{"text":"even","start":8637.33,"end":8637.57},{"text":"though","start":8637.57,"end":8637.73},{"text":"we","start":8637.73,"end":8637.81},{"text":"don't","start":8637.81,"end":8638.09},{"text":"support","start":8638.09,"end":8638.53},{"text":"the","start":8638.53,"end":8638.61},{"text":"arbitration,","start":8638.69,"end":8639.49},{"text":"we","start":8640.73,"end":8641.13},{"text":"see","start":8641.13,"end":8641.37},{"text":"that","start":8641.37,"end":8641.69},{"text":"as","start":8641.69,"end":8641.77},{"text":"transpiring","start":8641.77,"end":8642.49},{"text":"state","start":8643.05,"end":8643.61},{"text":"dispute","start":8643.61,"end":8644.17},{"text":"into","start":8644.33,"end":8644.61},{"text":"authority","start":8644.61,"end":8645.29},{"text":"that","start":8645.29,"end":8645.61},{"text":"away","start":8645.93,"end":8646.25},{"text":"from","start":8646.25,"end":8646.49},{"text":"committee","start":8646.49,"end":8646.85},{"text":"authority","start":8646.85,"end":8647.41},{"text":"of","start":8647.41,"end":8647.53},{"text":"member","start":8647.53,"end":8647.85},{"text":"states","start":8647.85,"end":8648.25},{"text":"and","start":8649.33,"end":8649.61},{"text":"that","start":8649.77,"end":8650.17},{"text":"we","start":8650.33,"end":8650.93},{"text":"caution","start":8650.93,"end":8651.37},{"text":"against","start":8651.37,"end":8652.01},{"text":"it.","start":8652.01,"end":8652.09}]},{"text":"We have concern regarding the drafting of the paragraph nine on the arbitration and I know that distinguished delegate from the Kingdom of Netherlands raised that issue.","start":8654.25,"end":8666.73,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"We","start":8654.25,"end":8654.73},{"text":"have","start":8654.73,"end":8654.89},{"text":"concern","start":8654.89,"end":8655.33},{"text":"regarding","start":8655.33,"end":8655.81},{"text":"the","start":8655.81,"end":8655.89},{"text":"drafting","start":8655.89,"end":8656.41},{"text":"of","start":8656.41,"end":8656.69},{"text":"the","start":8656.69,"end":8656.89},{"text":"paragraph","start":8657.93,"end":8658.65},{"text":"nine","start":8658.65,"end":8659.29},{"text":"on","start":8659.37,"end":8659.85},{"text":"the","start":8660.17,"end":8660.25},{"text":"arbitration","start":8660.25,"end":8661.13},{"text":"and","start":8661.13,"end":8661.37},{"text":"I","start":8661.37,"end":8661.45},{"text":"know","start":8661.45,"end":8661.77},{"text":"that","start":8661.77,"end":8662.17},{"text":"distinguished","start":8662.81,"end":8663.41},{"text":"delegate","start":8663.41,"end":8663.85},{"text":"from","start":8663.85,"end":8664.25},{"text":"the","start":8664.73,"end":8664.81},{"text":"Kingdom","start":8664.81,"end":8665.21},{"text":"of","start":8665.21,"end":8665.37},{"text":"Netherlands","start":8665.37,"end":8665.93},{"text":"raised","start":8665.93,"end":8666.13},{"text":"that","start":8666.13,"end":8666.37},{"text":"issue.","start":8666.37,"end":8666.73}]},{"text":"Because when the issue is not resolved, we say we go back to MAP again.","start":8667.13,"end":8671.45,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"Because","start":8667.13,"end":8667.49},{"text":"when","start":8667.49,"end":8667.77},{"text":"the","start":8667.77,"end":8667.85},{"text":"issue","start":8667.85,"end":8668.05},{"text":"is","start":8668.05,"end":8668.17},{"text":"not","start":8668.17,"end":8668.41},{"text":"resolved,","start":8668.41,"end":8668.85},{"text":"we","start":8668.85,"end":8668.97},{"text":"say","start":8668.97,"end":8669.13},{"text":"we","start":8669.13,"end":8669.21},{"text":"go","start":8669.29,"end":8669.53},{"text":"back","start":8669.53,"end":8669.73},{"text":"to","start":8669.73,"end":8670.17},{"text":"MAP","start":8670.65,"end":8671.05},{"text":"again.","start":8671.05,"end":8671.45}]},{"text":"We wonder what then is the use or the importance or the need for arbitration in that respect.","start":8671.93,"end":8677.61,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. 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expenses.","start":8679.05,"end":8688.65,"topics":[],"words":[{"text":"On","start":8679.05,"end":8679.21},{"text":"the","start":8679.21,"end":8679.33},{"text":"fee,","start":8679.33,"end":8679.77},{"text":"my","start":8679.77,"end":8680.09},{"text":"colleague","start":8680.09,"end":8680.57},{"text":"from","start":8680.57,"end":8680.89},{"text":"Ghana","start":8680.89,"end":8681.29},{"text":"has","start":8681.29,"end":8681.77},{"text":"made","start":8681.77,"end":8682.09},{"text":"known","start":8682.09,"end":8682.33},{"text":"the","start":8682.33,"end":8682.45},{"text":"position","start":8682.45,"end":8683.05},{"text":"of","start":8683.05,"end":8683.21},{"text":"the","start":8683.21,"end":8683.29},{"text":"African","start":8683.93,"end":8684.73},{"text":"group","start":8684.81,"end":8685.21},{"text":"regarding","start":8686.09,"end":8686.73},{"text":"fee","start":8686.81,"end":8687.09},{"text":"remuneration","start":8687.09,"end":8687.77},{"text":"and","start":8687.77,"end":8687.89},{"text":"expenses.","start":8687.89,"end":8688.65}]},{"text":"I do not want to waste the time of the committee on that again.","start":8689.13,"end":8692.57,"topics":[],"words":[{"text":"I","start":8689.13,"end":8689.21},{"text":"do","start":8689.21,"end":8689.37},{"text":"not","start":8689.37,"end":8689.49},{"text":"want","start":8689.49,"end":8689.73},{"text":"to","start":8689.73,"end":8689.85},{"text":"waste","start":8689.85,"end":8690.13},{"text":"the","start":8690.13,"end":8690.21},{"text":"time","start":8690.25,"end":8690.57},{"text":"of","start":8690.57,"end":8690.73},{"text":"the","start":8690.77,"end":8690.85},{"text":"committee","start":8691.21,"end":8691.77},{"text":"on","start":8691.77,"end":8691.93},{"text":"that","start":8691.93,"end":8692.21},{"text":"again.","start":8692.21,"end":8692.57}]},{"text":"comment, we'll be glad to submit it at the appropriate time.","start":8694.37,"end":8697.25,"topics":[],"words":[{"text":"comment,","start":8694.37,"end":8695.01},{"text":"we'll","start":8695.01,"end":8695.25},{"text":"be","start":8695.25,"end":8695.41},{"text":"glad","start":8695.41,"end":8695.69},{"text":"to","start":8695.69,"end":8695.85},{"text":"submit","start":8695.85,"end":8696.37},{"text":"it","start":8696.37,"end":8696.45},{"text":"at","start":8696.45,"end":8696.57},{"text":"the","start":8696.57,"end":8696.65},{"text":"appropriate","start":8696.65,"end":8697.05},{"text":"time.","start":8697.05,"end":8697.25}]},{"text":"Thank you.","start":8697.25,"end":8697.57,"topics":[],"words":[{"text":"Thank","start":8697.25,"end":8697.49},{"text":"you.","start":8697.49,"end":8697.57}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":null,"function":"Representative"}},{"statement_number":60,"start":8701.85,"pageUrl":"/en/asset/k14/k14zi6pr08?t=8702","paragraphs":[{"sentences":[{"text":"Thank you, Nigeria.","start":8701.85,"end":8703.09,"topics":[],"words":[{"text":"Thank","start":8701.85,"end":8702.09},{"text":"you,","start":8702.09,"end":8702.17},{"text":"Nigeria.","start":8702.37,"end":8703.09}]},{"text":"Japan, please.","start":8703.73,"end":8704.61,"topics":[],"words":[{"text":"Japan,","start":8703.73,"end":8704.21},{"text":"please.","start":8704.21,"end":8704.61}]}]}],"speaker":{"name":"Khalid","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":61,"start":8711.27,"pageUrl":"/en/asset/k14/k14zi6pr08?t=8712","paragraphs":[{"sentences":[{"text":"Thank you, colleague.","start":8711.27,"end":8712.07,"topics":[],"words":[{"text":"Thank","start":8711.27,"end":8711.51},{"text":"you,","start":8711.51,"end":8711.59},{"text":"colleague.","start":8711.59,"end":8712.07}]},{"text":"Uh, so re- regarding MAP, we believe it is not necessary to prescribe procedure in such detail in the protocol itself, uh, we would rather develop separate guidance that provides protocol details on the operation of the procedure.","start":8714.93,"end":8730.29,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. 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Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"We","start":8762.37,"end":8762.61},{"text":"also","start":8762.61,"end":8762.85},{"text":"understand","start":8762.85,"end":8763.45},{"text":"that","start":8763.45,"end":8763.65},{"text":"a","start":8763.65,"end":8763.73},{"text":"number","start":8763.73,"end":8764.05},{"text":"of","start":8764.05,"end":8764.21},{"text":"jurisdictions","start":8764.21,"end":8764.89},{"text":"face","start":8764.89,"end":8765.17},{"text":"constitutional","start":8765.17,"end":8766.05},{"text":"or","start":8766.05,"end":8766.33},{"text":"legal","start":8766.33,"end":8767.01},{"text":"constraints","start":8767.01,"end":8767.65},{"text":"with","start":8767.73,"end":8768.29},{"text":"respect","start":8768.49,"end":8769.29},{"text":"to","start":8769.29,"end":8769.49},{"text":"arbitration.","start":8769.49,"end":8770.37}]},{"text":"But the existence of an arbitration mechanism itself can serve as a strong incentive for competent authorities to resolve cases at an earlier stage.","start":8770.73,"end":8780.33,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"But","start":8770.73,"end":8770.97},{"text":"the","start":8770.97,"end":8771.09},{"text":"existence","start":8771.09,"end":8771.85},{"text":"of","start":8771.85,"end":8772.17},{"text":"an","start":8772.17,"end":8772.33},{"text":"arbitration","start":8772.33,"end":8772.73},{"text":"mechanism","start":8772.73,"end":8773.29},{"text":"itself","start":8773.29,"end":8773.85},{"text":"can","start":8773.85,"end":8774.17},{"text":"serve","start":8774.17,"end":8774.53},{"text":"as","start":8774.53,"end":8774.65},{"text":"a","start":8774.65,"end":8774.73},{"text":"strong","start":8774.73,"end":8775.37},{"text":"incentive","start":8775.37,"end":8775.97},{"text":"for","start":8775.97,"end":8776.17},{"text":"competent","start":8776.17,"end":8776.73},{"text":"authorities","start":8776.73,"end":8777.53},{"text":"to","start":8777.77,"end":8777.89},{"text":"resolve","start":8777.89,"end":8778.33},{"text":"cases","start":8778.41,"end":8778.97},{"text":"at","start":8778.97,"end":8779.17},{"text":"an","start":8779.17,"end":8779.37},{"text":"earlier","start":8779.37,"end":8779.77},{"text":"stage.","start":8779.77,"end":8780.33}]},{"text":"We therefore believe it is important to include an arbitration provision in the protocol.","start":8780.65,"end":8786.41,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"We","start":8780.65,"end":8780.77},{"text":"therefore","start":8780.77,"end":8781.05},{"text":"believe","start":8781.05,"end":8781.45},{"text":"it","start":8781.45,"end":8781.53},{"text":"is","start":8781.53,"end":8781.69},{"text":"important","start":8781.69,"end":8782.37},{"text":"to","start":8782.37,"end":8782.49},{"text":"include","start":8782.49,"end":8783.13},{"text":"an","start":8783.13,"end":8783.29},{"text":"arbitration","start":8783.29,"end":8784.25},{"text":"provision","start":8784.89,"end":8785.45},{"text":"in","start":8785.45,"end":8785.61},{"text":"the","start":8785.61,"end":8785.69},{"text":"protocol.","start":8785.69,"end":8786.41}]},{"text":"I also thought Switzerland's suggestion was interesting and would like to consider further.","start":8787.69,"end":8793.13,"topics":[],"words":[{"text":"I","start":8787.69,"end":8787.85},{"text":"also","start":8787.85,"end":8788.17},{"text":"thought","start":8788.17,"end":8788.45},{"text":"Switzerland's","start":8788.49,"end":8789.21},{"text":"suggestion","start":8789.25,"end":8790.01},{"text":"was","start":8790.49,"end":8790.73},{"text":"interesting","start":8790.73,"end":8791.37},{"text":"and","start":8791.37,"end":8791.49},{"text":"would","start":8791.53,"end":8791.65},{"text":"like","start":8791.65,"end":8791.85},{"text":"to","start":8791.85,"end":8792.01},{"text":"consider","start":8792.01,"end":8792.57},{"text":"further.","start":8792.57,"end":8793.13}]},{"text":"And finally, on technical assistance and capacity building, as we noted earlier, Cooperation with other organizations is essential from both a resource and efficiency perspective.","start":8793.73,"end":8805.09,"topics":[{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. 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Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."}],"words":[{"text":"The","start":8805.57,"end":8805.77},{"text":"UN","start":8806.37,"end":8806.85},{"text":"should","start":8806.85,"end":8807.17},{"text":"not","start":8807.17,"end":8807.45},{"text":"be","start":8807.45,"end":8807.65},{"text":"expected","start":8807.65,"end":8808.17},{"text":"to","start":8808.17,"end":8808.29},{"text":"undertake","start":8808.29,"end":8808.85},{"text":"these","start":8808.85,"end":8809.09},{"text":"activities","start":8809.09,"end":8809.89},{"text":"by","start":8809.89,"end":8810.13},{"text":"its","start":8810.13,"end":8810.37},{"text":"own.","start":8810.37,"end":8810.77}]},{"text":"We would therefore propose adding the words with relevant international and regional organizations as in Article 2.10 to emphasize the importance of coordination and collaboration with other providers of assistance.","start":8811.33,"end":8825.57,"topics":[{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."}],"words":[{"text":"We","start":8811.33,"end":8811.65},{"text":"would","start":8811.65,"end":8811.77},{"text":"therefore","start":8811.77,"end":8812.17},{"text":"propose","start":8812.17,"end":8812.77},{"text":"adding","start":8812.77,"end":8813.09},{"text":"the","start":8813.09,"end":8813.25},{"text":"words","start":8813.25,"end":8813.57},{"text":"with","start":8813.57,"end":8813.89},{"text":"relevant","start":8813.89,"end":8814.53},{"text":"international","start":8814.53,"end":8815.13},{"text":"and","start":8815.13,"end":8815.29},{"text":"regional","start":8815.29,"end":8815.61},{"text":"organizations","start":8815.61,"end":8816.53},{"text":"as","start":8816.53,"end":8816.69},{"text":"in","start":8816.69,"end":8816.93},{"text":"Article","start":8816.93,"end":8817.57},{"text":"2.10","start":8818.05,"end":8819.41},{"text":"to","start":8819.97,"end":8820.17},{"text":"emphasize","start":8820.21,"end":8820.93},{"text":"the","start":8820.93,"end":8821.01},{"text":"importance","start":8821.01,"end":8821.57},{"text":"of","start":8821.57,"end":8821.73},{"text":"coordination","start":8821.89,"end":8822.69},{"text":"and","start":8822.69,"end":8822.89},{"text":"collaboration","start":8822.89,"end":8823.57},{"text":"with","start":8823.57,"end":8823.77},{"text":"other","start":8823.81,"end":8824.13},{"text":"providers","start":8824.13,"end":8824.69},{"text":"of","start":8824.69,"end":8824.85},{"text":"assistance.","start":8824.85,"end":8825.57}]},{"text":"Thank you.","start":8825.57,"end":8825.93,"topics":[],"words":[{"text":"Thank","start":8825.57,"end":8825.81},{"text":"you.","start":8825.81,"end":8825.93}]}]}],"speaker":{"name":null,"affiliation":"JPN","affiliation_full":"Japan","group":null,"function":"Representative"}},{"statement_number":62,"start":8835.49,"pageUrl":"/en/asset/k14/k14zi6pr08?t=8836","paragraphs":[{"sentences":[{"text":"Thank you, Japan. Senegal, please.","start":8835.49,"end":8838.13,"topics":[],"words":[{"text":"Thank","start":8835.49,"end":8835.65},{"text":"you,","start":8835.65,"end":8835.73},{"text":"Japan.","start":8835.73,"end":8836.29},{"text":"Senegal,","start":8836.61,"end":8837.25},{"text":"please.","start":8837.57,"end":8838.13}]},{"text":"The floor is yours.","start":8839.93,"end":8840.69,"topics":[],"words":[{"text":"The","start":8839.93,"end":8840.01},{"text":"floor","start":8840.01,"end":8840.25},{"text":"is","start":8840.25,"end":8840.33},{"text":"yours.","start":8840.33,"end":8840.69}]}]}],"speaker":{"name":"Khalid","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":63,"start":8844.53,"pageUrl":"/en/asset/k14/k14zi6pr08?t=8845","paragraphs":[{"sentences":[{"text":"Thank you, co-chair.","start":8844.53,"end":8846.53,"topics":[],"words":[{"text":"Thank","start":8844.53,"end":8845.01},{"text":"you,","start":8845.01,"end":8845.21},{"text":"co-chair.","start":8845.73,"end":8846.53}]},{"text":"Senegal aligns itself with the comments of the African group.","start":8848.05,"end":8851.85,"topics":[],"words":[{"text":"Senegal","start":8848.05,"end":8848.85},{"text":"aligns","start":8848.85,"end":8849.21},{"text":"itself","start":8849.21,"end":8849.57},{"text":"with","start":8849.57,"end":8849.77},{"text":"the","start":8849.77,"end":8849.85},{"text":"comments","start":8849.89,"end":8850.45},{"text":"of","start":8850.45,"end":8850.61},{"text":"the","start":8850.61,"end":8850.73},{"text":"African","start":8850.73,"end":8851.33},{"text":"group.","start":8851.33,"end":8851.85}]},{"text":"and would like to make a number of comments in its national capacity with regard to the M.A. piece in paragraph eight where it says that the agreement ought to be implemented regardless of the time frame stipulated by domestic law.","start":8852.61,"end":8870.89,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. 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Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"Thus,","start":9093.85,"end":9094.17},{"text":"we","start":9094.49,"end":9094.65},{"text":"feel","start":9094.65,"end":9094.85},{"text":"that","start":9094.85,"end":9095.05},{"text":"it","start":9095.05,"end":9095.17},{"text":"will","start":9095.17,"end":9095.29},{"text":"undermine","start":9095.29,"end":9095.77},{"text":"our","start":9095.77,"end":9095.93},{"text":"tax","start":9095.93,"end":9096.17},{"text":"sovereignty.","start":9096.17,"end":9096.89}]},{"text":"In terms of when we look at the issues of.","start":9097.77,"end":9100.33,"topics":[],"words":[{"text":"In","start":9097.77,"end":9098.01},{"text":"terms","start":9098.01,"end":9098.41},{"text":"of","start":9098.41,"end":9098.73},{"text":"when","start":9098.85,"end":9099.13},{"text":"we","start":9099.13,"end":9099.21},{"text":"look","start":9099.25,"end":9099.41},{"text":"at","start":9099.41,"end":9099.49},{"text":"the","start":9099.49,"end":9099.57},{"text":"issues","start":9099.57,"end":9100.09},{"text":"of.","start":9100.09,"end":9100.33}]}]},{"sentences":[{"text":"Timing, again, we align in the sense that we prefer it to be left to domestic legislation.","start":9100.33,"end":9105.61,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. 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thank you Kenya We move on to Morocco.","start":9140.97,"end":9145.45,"topics":[],"words":[{"text":"Uh","start":9140.97,"end":9141.01},{"text":"thank","start":9141.01,"end":9141.21},{"text":"you","start":9141.21,"end":9141.45},{"text":"Kenya","start":9141.85,"end":9142.49},{"text":"We","start":9143.45,"end":9143.69},{"text":"move","start":9143.69,"end":9144.01},{"text":"on","start":9144.09,"end":9144.33},{"text":"to","start":9144.33,"end":9144.73},{"text":"Morocco.","start":9144.73,"end":9145.45}]}]}],"speaker":{"name":"Khalid","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":67,"start":9148.81,"pageUrl":"/en/asset/k14/k14zi6pr08?t=9149","paragraphs":[{"sentences":[{"text":"Thank you very much, Khalid.","start":9148.81,"end":9149.85,"topics":[],"words":[{"text":"Thank","start":9148.81,"end":9149.01},{"text":"you","start":9149.01,"end":9149.09},{"text":"very","start":9149.09,"end":9149.25},{"text":"much,","start":9149.25,"end":9149.45},{"text":"Khalid.","start":9149.45,"end":9149.85}]},{"text":"Very quickly, I just want to say that we align with the statement made by Ghana on behalf of the African group and underline that Morocco does not support arbitration under any form.","start":9150.09,"end":9162.65,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. 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Just on Article 3.1 on MAP, we'd like to just reiterate our support that we believe MAP is the most effective cornerstone for dispute resolution.","start":9183.05,"end":9195.61,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. 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Chair.","start":9294.45,"end":9296.13,"topics":[],"words":[{"text":"All","start":9294.45,"end":9294.53},{"text":"right,","start":9294.53,"end":9294.77},{"text":"thank","start":9294.77,"end":9295.01},{"text":"you,","start":9295.01,"end":9295.25},{"text":"Chair.","start":9295.81,"end":9296.13}]},{"text":"This is now speaking on behalf of Ghana.","start":9296.45,"end":9299.25,"topics":[],"words":[{"text":"This","start":9296.45,"end":9296.85},{"text":"is","start":9296.85,"end":9296.93},{"text":"now","start":9296.93,"end":9297.17},{"text":"speaking","start":9297.17,"end":9297.73},{"text":"on","start":9297.81,"end":9298.33},{"text":"behalf","start":9298.37,"end":9298.69},{"text":"of","start":9298.69,"end":9298.77},{"text":"Ghana.","start":9298.77,"end":9299.25}]},{"text":"Ghana aligns itself with the statements made for and on behalf of the Africa Group and similarly supported by other African member states and other member states here 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with respect to MAP Ghana, strongly also support that MAP remains as the core mechanism for dispute resolution.","start":9314.13,"end":9322.61,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. 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Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"And","start":9444.29,"end":9444.41},{"text":"so","start":9444.41,"end":9444.89},{"text":"and","start":9445.69,"end":9445.85},{"text":"we","start":9445.85,"end":9446.01},{"text":"are","start":9446.01,"end":9446.25},{"text":"already","start":9446.25,"end":9447.21},{"text":"applying","start":9447.21,"end":9447.61},{"text":"map","start":9447.61,"end":9447.89},{"text":"process.","start":9447.89,"end":9448.57}]},{"text":"I mean, we have gone through all our DTAs that we have map procedures going through the parliament.","start":9448.57,"end":9452.81,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"I","start":9448.57,"end":9448.65},{"text":"mean,","start":9448.65,"end":9448.85},{"text":"we","start":9448.85,"end":9448.93},{"text":"have","start":9448.93,"end":9449.05},{"text":"gone","start":9449.05,"end":9449.29},{"text":"through","start":9449.29,"end":9449.53},{"text":"all","start":9449.53,"end":9449.77},{"text":"our","start":9449.77,"end":9449.85},{"text":"DTAs","start":9449.85,"end":9450.33},{"text":"that","start":9450.33,"end":9450.57},{"text":"we","start":9450.57,"end":9450.65},{"text":"have","start":9450.65,"end":9450.81},{"text":"map","start":9450.81,"end":9451.13},{"text":"procedures","start":9451.13,"end":9451.61},{"text":"going","start":9451.61,"end":9451.93},{"text":"through","start":9451.93,"end":9452.09},{"text":"the","start":9452.09,"end":9452.17},{"text":"parliament.","start":9452.17,"end":9452.81}]},{"text":"So there was no need for any, there will not be any limitations.","start":9453.37,"end":9457.81,"topics":[],"words":[{"text":"So","start":9453.37,"end":9453.77},{"text":"there","start":9453.85,"end":9454.05},{"text":"was","start":9454.05,"end":9454.17},{"text":"no","start":9454.17,"end":9454.33},{"text":"need","start":9454.41,"end":9454.73},{"text":"for","start":9454.73,"end":9454.93},{"text":"any,","start":9454.93,"end":9455.17},{"text":"there","start":9455.17,"end":9455.93},{"text":"will","start":9456.53,"end":9456.65},{"text":"not","start":9456.65,"end":9456.81},{"text":"be","start":9456.81,"end":9456.93},{"text":"any","start":9456.93,"end":9457.13},{"text":"limitations.","start":9457.13,"end":9457.81}]},{"text":"So we don't see why we have this kind of provision in here.","start":9457.81,"end":9462.25,"topics":[],"words":[{"text":"So","start":9457.81,"end":9457.89},{"text":"we","start":9457.89,"end":9457.97},{"text":"don't","start":9457.97,"end":9458.25},{"text":"see","start":9458.25,"end":9458.33},{"text":"why","start":9458.33,"end":9458.45},{"text":"we","start":9458.45,"end":9458.57},{"text":"have","start":9458.57,"end":9458.81},{"text":"this","start":9458.81,"end":9459.13},{"text":"kind","start":9460.33,"end":9460.53},{"text":"of","start":9460.53,"end":9460.73},{"text":"provision","start":9461.21,"end":9461.77},{"text":"in","start":9461.77,"end":9461.89},{"text":"here.","start":9461.89,"end":9462.25}]},{"text":"Maybe possibly we recommend that we take it out from this provision and then let it be.","start":9462.33,"end":9470.01,"topics":[],"words":[{"text":"Maybe","start":9462.33,"end":9462.73},{"text":"possibly","start":9462.81,"end":9463.45},{"text":"we","start":9463.93,"end":9464.81},{"text":"recommend","start":9465.61,"end":9466.05},{"text":"that","start":9466.05,"end":9466.29},{"text":"we","start":9466.29,"end":9466.41},{"text":"take","start":9466.41,"end":9466.61},{"text":"it","start":9466.61,"end":9466.73},{"text":"out","start":9466.73,"end":9466.97},{"text":"from","start":9466.97,"end":9467.21},{"text":"this","start":9467.21,"end":9467.53},{"text":"provision","start":9468.25,"end":9468.89},{"text":"and","start":9468.93,"end":9469.05},{"text":"then","start":9469.05,"end":9469.29},{"text":"let","start":9469.29,"end":9469.61},{"text":"it","start":9469.61,"end":9469.69},{"text":"be.","start":9469.69,"end":9470.01}]},{"text":"I so submit, Chair.","start":9470.49,"end":9471.53,"topics":[],"words":[{"text":"I","start":9470.49,"end":9470.57},{"text":"so","start":9470.57,"end":9470.81},{"text":"submit,","start":9470.81,"end":9471.21},{"text":"Chair.","start":9471.21,"end":9471.53}]},{"text":"Thank you.","start":9471.53,"end":9471.93,"topics":[],"words":[{"text":"Thank","start":9471.53,"end":9471.85},{"text":"you.","start":9471.85,"end":9471.93}]}]}],"speaker":{"name":null,"affiliation":"GHA","affiliation_full":"Ghana","group":null,"function":"Representative"}},{"statement_number":72,"start":9478.61,"pageUrl":"/en/asset/k14/k14zi6pr08?t=9479","paragraphs":[{"sentences":[{"text":"Okay, before we bring in our civil society colleagues, just a comment on the fully understood concern regarding arbitration.","start":9478.61,"end":9492.33,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"Okay,","start":9478.61,"end":9478.81},{"text":"before","start":9478.81,"end":9479.29},{"text":"we","start":9479.29,"end":9479.45},{"text":"bring","start":9479.45,"end":9479.69},{"text":"in","start":9479.69,"end":9480.17},{"text":"our","start":9480.89,"end":9481.13},{"text":"civil","start":9481.13,"end":9481.45},{"text":"society","start":9481.45,"end":9482.41},{"text":"colleagues,","start":9482.65,"end":9483.21},{"text":"just","start":9484.09,"end":9484.41},{"text":"a","start":9484.41,"end":9484.49},{"text":"comment","start":9484.49,"end":9485.05},{"text":"on","start":9485.05,"end":9485.61},{"text":"the","start":9486.33,"end":9486.45},{"text":"fully","start":9488.01,"end":9488.41},{"text":"understood","start":9488.41,"end":9488.97},{"text":"concern","start":9488.97,"end":9489.85},{"text":"regarding","start":9490.73,"end":9491.37},{"text":"arbitration.","start":9491.37,"end":9492.33}]},{"text":"I think perhaps I should say that we can, you can rest assured that arbitration would not be on the list of a core mechanism.","start":9494.41,"end":9504.33,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"I","start":9494.41,"end":9494.61},{"text":"think","start":9494.61,"end":9494.81},{"text":"perhaps","start":9494.81,"end":9495.37},{"text":"I","start":9495.37,"end":9495.45},{"text":"should","start":9495.45,"end":9495.69},{"text":"say","start":9495.69,"end":9495.85},{"text":"that","start":9495.85,"end":9496.33},{"text":"we","start":9497.69,"end":9497.77},{"text":"can,","start":9497.77,"end":9498.09},{"text":"you","start":9498.09,"end":9498.25},{"text":"can","start":9498.25,"end":9498.49},{"text":"rest","start":9498.49,"end":9498.89},{"text":"assured","start":9498.89,"end":9499.53},{"text":"that","start":9499.93,"end":9500.41},{"text":"arbitration","start":9500.41,"end":9501.13},{"text":"would","start":9501.13,"end":9501.29},{"text":"not","start":9501.29,"end":9501.77},{"text":"be","start":9501.77,"end":9501.93},{"text":"on","start":9501.93,"end":9502.17},{"text":"the","start":9502.17,"end":9502.25},{"text":"list","start":9502.25,"end":9502.65},{"text":"of","start":9502.65,"end":9502.89},{"text":"a","start":9502.89,"end":9502.97},{"text":"core","start":9502.97,"end":9503.53},{"text":"mechanism.","start":9503.61,"end":9504.33}]},{"text":"We have heard you loud and clear on that.","start":9504.33,"end":9507.45,"topics":[],"words":[{"text":"We","start":9504.33,"end":9504.41},{"text":"have","start":9504.41,"end":9504.57},{"text":"heard","start":9504.57,"end":9504.97},{"text":"you","start":9505.37,"end":9505.57},{"text":"loud","start":9505.57,"end":9505.93},{"text":"and","start":9506.09,"end":9506.41},{"text":"clear","start":9506.41,"end":9506.73},{"text":"on","start":9506.73,"end":9506.97},{"text":"that.","start":9506.97,"end":9507.45}]},{"text":"However, it is an option that is given in the protocol because there are countries who have had a good experience with arbitration.","start":9508.57,"end":9519.53,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"However,","start":9508.57,"end":9509.29},{"text":"it","start":9509.37,"end":9509.53},{"text":"is","start":9509.53,"end":9509.77},{"text":"an","start":9509.77,"end":9509.93},{"text":"option","start":9509.93,"end":9510.81},{"text":"that","start":9510.89,"end":9511.13},{"text":"is","start":9511.13,"end":9511.29},{"text":"given","start":9511.29,"end":9511.77},{"text":"in","start":9512.25,"end":9512.49},{"text":"the","start":9512.49,"end":9512.57},{"text":"protocol","start":9512.57,"end":9513.29},{"text":"because","start":9513.85,"end":9514.41},{"text":"there","start":9514.41,"end":9514.65},{"text":"are","start":9514.65,"end":9514.81},{"text":"countries","start":9514.81,"end":9515.69},{"text":"who","start":9516.33,"end":9516.57},{"text":"have","start":9516.57,"end":9516.89},{"text":"had","start":9516.89,"end":9517.25},{"text":"a","start":9517.25,"end":9517.29},{"text":"good","start":9517.29,"end":9517.49},{"text":"experience","start":9517.49,"end":9518.25},{"text":"with","start":9518.53,"end":9518.73},{"text":"arbitration.","start":9518.73,"end":9519.53}]},{"text":"They find it to be a suitable process to resolve tax disputes.","start":9519.53,"end":9525.93,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"They","start":9519.53,"end":9519.77},{"text":"find","start":9519.77,"end":9520.13},{"text":"it","start":9520.13,"end":9520.37},{"text":"to","start":9520.37,"end":9520.45},{"text":"be","start":9520.49,"end":9520.97},{"text":"a","start":9521.85,"end":9521.89},{"text":"suitable","start":9521.89,"end":9522.49},{"text":"process","start":9522.49,"end":9523.29},{"text":"to","start":9523.45,"end":9524.01},{"text":"resolve","start":9524.17,"end":9524.81},{"text":"tax","start":9524.89,"end":9525.21},{"text":"disputes.","start":9525.21,"end":9525.93}]},{"text":"and so in the interest of inclusivity, the arbitration is one of the options that is given under the protocol.","start":9526.49,"end":9537.05,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. 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The discussion focused on whether the protocol should closely follow existing MAP and treaty architecture or deliberately improve and standardize it."}],"words":[{"text":"And","start":9537.77,"end":9538.17},{"text":"this","start":9538.17,"end":9538.37},{"text":"would","start":9538.37,"end":9538.49},{"text":"be","start":9538.49,"end":9538.65},{"text":"in","start":9538.65,"end":9538.81},{"text":"keeping","start":9538.81,"end":9539.45},{"text":"as","start":9539.45,"end":9539.69},{"text":"well","start":9539.69,"end":9539.93},{"text":"with","start":9539.93,"end":9540.21},{"text":"the","start":9540.21,"end":9540.29},{"text":"UN","start":9540.29,"end":9540.65},{"text":"model","start":9540.65,"end":9541.21},{"text":"that","start":9541.29,"end":9541.61},{"text":"was","start":9541.61,"end":9541.85},{"text":"referred","start":9541.85,"end":9542.25},{"text":"to","start":9542.25,"end":9542.65},{"text":"earlier.","start":9542.73,"end":9543.29}]},{"text":"Article 25 does have an alternative A, which is the one without arbitration, and an alternative B, which includes arbitration.","start":9543.61,"end":9556.17,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. 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come up again, but those are all comments for the time being.","start":9556.81,"end":9566.41,"topics":[],"words":[{"text":"So","start":9556.81,"end":9557.61},{"text":"I","start":9558.57,"end":9559.85},{"text":"know","start":9559.85,"end":9560.09},{"text":"the","start":9560.09,"end":9560.21},{"text":"issue","start":9560.21,"end":9560.57},{"text":"will","start":9560.57,"end":9560.81},{"text":"come","start":9560.81,"end":9561.05},{"text":"up","start":9561.05,"end":9561.29},{"text":"again,","start":9561.29,"end":9561.93},{"text":"but","start":9562.41,"end":9562.89},{"text":"those","start":9563.53,"end":9563.85},{"text":"are","start":9563.85,"end":9564.05},{"text":"all","start":9564.05,"end":9564.25},{"text":"comments","start":9564.25,"end":9565.05},{"text":"for","start":9565.05,"end":9565.45},{"text":"the","start":9565.45,"end":9565.57},{"text":"time","start":9565.57,"end":9565.93},{"text":"being.","start":9565.93,"end":9566.41}]},{"text":"And of course, we will consider your written 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is just a random selection, but what I would like to remark is that it is Because there were many questions, many comments concerning Article 3.1, the map provision.","start":9605.37,"end":9618.01,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. 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Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"So","start":10145.05,"end":10145.29},{"text":"that","start":10145.37,"end":10145.61},{"text":"way","start":10145.61,"end":10145.77},{"text":"they","start":10145.77,"end":10145.93},{"text":"would","start":10145.93,"end":10146.33},{"text":"apply","start":10147.05,"end":10147.45},{"text":"their","start":10147.45,"end":10147.69},{"text":"opt","start":10148.17,"end":10148.49},{"text":"out.","start":10149.13,"end":10149.21}]},{"text":"big use of their optionality.","start":10150.69,"end":10152.21,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"big","start":10150.69,"end":10150.85},{"text":"use","start":10150.85,"end":10151.17},{"text":"of","start":10151.17,"end":10151.25},{"text":"their","start":10151.25,"end":10151.45},{"text":"optionality.","start":10151.45,"end":10152.21}]},{"text":"And then speaking about the optionality, as we have seen in the many mechanisms, there's another layer of optionality like when you're in principle, when a country in principle has implemented, is applying a mechanism, there's always on a case by case basis, most of the mechanisms, the possibility for the competent authority to make a determination whether it engages in a specific case or not.","start":10152.53,"end":10181.13,"topics":[{"key":"dispute-prevention-tools","label":"Dispute Prevention Tools","description":"Several speakers discussed preventive mechanisms such as advance pricing arrangements, advance rulings, cooperative compliance, simultaneous tax examinations, and joint audits. 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floor.","start":10192.17,"end":10193.13,"topics":[],"words":[{"text":"Thank","start":10192.17,"end":10192.41},{"text":"you","start":10192.41,"end":10192.49},{"text":"for","start":10192.49,"end":10192.61},{"text":"the","start":10192.61,"end":10192.69},{"text":"floor.","start":10192.69,"end":10193.13}]},{"text":"I am honored to take the floor in my individual capacity as a member of the DMUN Foundation in the financing for development children and youth constituency of the major group for children and 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Co-Lead, Chair, colleagues, children and youth recognize arbitration as a possible means for resolving issues that remain outstanding after sustained efforts under the mutual agreement procedure.","start":10203.45,"end":10214.41,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. Many speakers supported keeping MAP as the core, government-to-government process because it preserves state control while addressing double taxation and treaty disagreements."}],"words":[{"text":"Mr.","start":10203.45,"end":10203.73},{"text":"Co-Lead,","start":10203.73,"end":10204.41},{"text":"Chair,","start":10204.41,"end":10205.05},{"text":"colleagues,","start":10205.05,"end":10205.85},{"text":"children","start":10206.25,"end":10206.61},{"text":"and","start":10206.61,"end":10206.73},{"text":"youth","start":10206.73,"end":10207.05},{"text":"recognize","start":10207.05,"end":10207.85},{"text":"arbitration","start":10207.85,"end":10208.57},{"text":"as","start":10208.57,"end":10208.69},{"text":"a","start":10208.69,"end":10208.73},{"text":"possible","start":10208.73,"end":10209.21},{"text":"means","start":10209.21,"end":10209.45},{"text":"for","start":10209.45,"end":10209.57},{"text":"resolving","start":10209.57,"end":10210.09},{"text":"issues","start":10210.09,"end":10210.45},{"text":"that","start":10210.45,"end":10210.57},{"text":"remain","start":10210.57,"end":10210.85},{"text":"outstanding","start":10210.85,"end":10211.45},{"text":"after","start":10211.69,"end":10212.01},{"text":"sustained","start":10212.01,"end":10212.49},{"text":"efforts","start":10212.49,"end":10212.89},{"text":"under","start":10212.89,"end":10213.13},{"text":"the","start":10213.13,"end":10213.21},{"text":"mutual","start":10213.21,"end":10213.57},{"text":"agreement","start":10213.57,"end":10213.89},{"text":"procedure.","start":10213.89,"end":10214.41}]},{"text":"Given its binding character, however, the mechanism should include clear safeguards regarding state consent, domestic legal limitations, impartiality, cost, and administrative capacity.","start":10214.73,"end":10225.05,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."}],"words":[{"text":"Given","start":10214.73,"end":10215.01},{"text":"its","start":10215.01,"end":10215.13},{"text":"binding","start":10215.13,"end":10215.45},{"text":"character,","start":10215.45,"end":10216.09},{"text":"however,","start":10216.09,"end":10216.65},{"text":"the","start":10216.81,"end":10216.97},{"text":"mechanism","start":10216.97,"end":10217.49},{"text":"should","start":10217.49,"end":10217.69},{"text":"include","start":10217.69,"end":10218.17},{"text":"clear","start":10218.17,"end":10218.57},{"text":"safeguards","start":10218.57,"end":10219.29},{"text":"regarding","start":10219.37,"end":10219.93},{"text":"state","start":10219.93,"end":10220.17},{"text":"consent,","start":10220.17,"end":10220.65},{"text":"domestic","start":10220.89,"end":10221.37},{"text":"legal","start":10221.37,"end":10221.61},{"text":"limitations,","start":10221.61,"end":10222.25},{"text":"impartiality,","start":10222.49,"end":10223.45},{"text":"cost,","start":10223.45,"end":10223.85},{"text":"and","start":10223.85,"end":10223.97},{"text":"administrative","start":10223.97,"end":10224.49},{"text":"capacity.","start":10224.49,"end":10225.05}]},{"text":"First, please allow me to provide our comments on paragraph one.","start":10225.53,"end":10228.81,"topics":[],"words":[{"text":"First,","start":10225.53,"end":10225.85},{"text":"please","start":10225.97,"end":10226.49},{"text":"allow","start":10226.49,"end":10226.73},{"text":"me","start":10226.73,"end":10227.05},{"text":"to","start":10227.05,"end":10227.13},{"text":"provide","start":10227.13,"end":10227.49},{"text":"our","start":10227.49,"end":10227.61},{"text":"comments","start":10227.61,"end":10228.01},{"text":"on","start":10228.01,"end":10228.09},{"text":"paragraph","start":10228.09,"end":10228.57},{"text":"one.","start":10228.57,"end":10228.81}]},{"text":"The paragraph permits arbitration at the request of any one competent authority.","start":10229.45,"end":10233.61,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"The","start":10229.45,"end":10229.57},{"text":"paragraph","start":10229.61,"end":10229.97},{"text":"permits","start":10229.97,"end":10230.33},{"text":"arbitration","start":10230.33,"end":10230.89},{"text":"at","start":10230.89,"end":10230.97},{"text":"the","start":10230.97,"end":10231.05},{"text":"request","start":10231.05,"end":10231.61},{"text":"of","start":10231.89,"end":10232.01},{"text":"any","start":10232.01,"end":10232.33},{"text":"one","start":10232.33,"end":10232.65},{"text":"competent","start":10232.65,"end":10233.13},{"text":"authority.","start":10233.13,"end":10233.61}]},{"text":"We invite clarification on whether participation in arbitration is intended to require the prior consent of each party, either through ratification of this protocol, an express reservation, or an agreement in the particular case.","start":10233.93,"end":10246.09,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"We","start":10233.93,"end":10234.05},{"text":"invite","start":10234.05,"end":10234.37},{"text":"clarification","start":10234.37,"end":10235.21},{"text":"on","start":10235.21,"end":10235.29},{"text":"whether","start":10235.29,"end":10235.61},{"text":"participation","start":10235.61,"end":10236.29},{"text":"in","start":10236.29,"end":10236.41},{"text":"arbitration","start":10236.41,"end":10237.05},{"text":"is","start":10237.05,"end":10237.17},{"text":"intended","start":10237.17,"end":10237.61},{"text":"to","start":10237.61,"end":10237.69},{"text":"require","start":10237.69,"end":10238.17},{"text":"the","start":10238.41,"end":10238.49},{"text":"prior","start":10238.49,"end":10238.81},{"text":"consent","start":10238.81,"end":10239.17},{"text":"of","start":10239.17,"end":10239.25},{"text":"each","start":10239.25,"end":10239.45},{"text":"party,","start":10239.45,"end":10239.85},{"text":"either","start":10240.09,"end":10240.41},{"text":"through","start":10240.41,"end":10240.57},{"text":"ratification","start":10240.57,"end":10241.21},{"text":"of","start":10241.21,"end":10241.33},{"text":"this","start":10241.33,"end":10241.53},{"text":"protocol,","start":10241.53,"end":10242.01},{"text":"an","start":10242.33,"end":10242.49},{"text":"express","start":10242.49,"end":10243.05},{"text":"reservation,","start":10243.05,"end":10243.77},{"text":"or","start":10243.77,"end":10243.89},{"text":"an","start":10243.89,"end":10244.05},{"text":"agreement","start":10244.05,"end":10244.53},{"text":"in","start":10244.53,"end":10244.81},{"text":"the","start":10245.05,"end":10245.13},{"text":"particular","start":10245.13,"end":10245.61},{"text":"case.","start":10245.61,"end":10246.09}]},{"text":"To preserve certainty, the article should clearly define the basis on which a party accepts binding arbitration and any permitted exclusions.","start":10246.49,"end":10254.73,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"To","start":10246.49,"end":10246.61},{"text":"preserve","start":10246.61,"end":10246.97},{"text":"certainty,","start":10246.97,"end":10247.37},{"text":"the","start":10247.37,"end":10247.49},{"text":"article","start":10247.49,"end":10248.65},{"text":"should","start":10249.05,"end":10249.21},{"text":"clearly","start":10249.21,"end":10249.61},{"text":"define","start":10249.61,"end":10250.17},{"text":"the","start":10250.17,"end":10250.33},{"text":"basis","start":10250.33,"end":10250.65},{"text":"on","start":10250.69,"end":10250.81},{"text":"which","start":10250.81,"end":10251.13},{"text":"a","start":10251.21,"end":10251.25},{"text":"party","start":10251.25,"end":10251.69},{"text":"accepts","start":10251.69,"end":10252.17},{"text":"binding","start":10252.17,"end":10252.61},{"text":"arbitration","start":10252.61,"end":10253.29},{"text":"and","start":10253.29,"end":10253.41},{"text":"any","start":10253.41,"end":10253.61},{"text":"permitted","start":10253.61,"end":10254.01},{"text":"exclusions.","start":10254.01,"end":10254.73}]},{"text":"In addition, the three-year period should begin only when the competent authorities have received the information reasonably necessary to consider the case.","start":10255.17,"end":10263.33,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."}],"words":[{"text":"In","start":10255.17,"end":10255.33},{"text":"addition,","start":10255.33,"end":10255.73},{"text":"the","start":10255.73,"end":10255.81},{"text":"three-year","start":10255.81,"end":10256.21},{"text":"period","start":10256.21,"end":10256.61},{"text":"should","start":10256.61,"end":10256.73},{"text":"begin","start":10256.73,"end":10257.01},{"text":"only","start":10257.17,"end":10257.61},{"text":"when","start":10257.61,"end":10257.97},{"text":"the","start":10257.97,"end":10258.05},{"text":"competent","start":10258.05,"end":10258.65},{"text":"authorities","start":10258.65,"end":10259.17},{"text":"have","start":10259.33,"end":10259.57},{"text":"received","start":10259.57,"end":10259.89},{"text":"the","start":10259.89,"end":10260.01},{"text":"information","start":10260.01,"end":10260.69},{"text":"reasonably","start":10261.09,"end":10261.49},{"text":"necessary","start":10261.49,"end":10262.13},{"text":"to","start":10262.21,"end":10262.33},{"text":"consider","start":10262.33,"end":10262.73},{"text":"the","start":10262.73,"end":10262.81},{"text":"case.","start":10262.81,"end":10263.33}]},{"text":"Delays attributable to the affected person, suspension of the MAP, or an agreed mediation or conciliation process should be addressed expressly.","start":10263.77,"end":10273.45,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."}],"words":[{"text":"Delays","start":10263.77,"end":10264.21},{"text":"attributable","start":10264.21,"end":10264.89},{"text":"to","start":10264.89,"end":10264.97},{"text":"the","start":10264.97,"end":10265.05},{"text":"affected","start":10265.05,"end":10265.37},{"text":"person,","start":10265.37,"end":10265.81},{"text":"suspension","start":10265.81,"end":10266.37},{"text":"of","start":10266.37,"end":10266.53},{"text":"the","start":10266.53,"end":10266.65},{"text":"MAP,","start":10266.69,"end":10267.09},{"text":"or","start":10267.49,"end":10267.97},{"text":"an","start":10267.97,"end":10268.21},{"text":"agreed","start":10268.21,"end":10268.77},{"text":"mediation","start":10268.93,"end":10269.73},{"text":"or","start":10269.73,"end":10270.21},{"text":"conciliation","start":10270.21,"end":10271.09},{"text":"process","start":10271.25,"end":10271.89},{"text":"should","start":10272.05,"end":10272.33},{"text":"be","start":10272.33,"end":10272.45},{"text":"addressed","start":10272.45,"end":10272.89},{"text":"expressly.","start":10272.89,"end":10273.45}]},{"text":"The authorities should notify the person of the date on which the arbitration period begins.","start":10274.13,"end":10277.73,"topics":[{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."}],"words":[{"text":"The","start":10274.13,"end":10274.25},{"text":"authorities","start":10274.29,"end":10274.65},{"text":"should","start":10274.65,"end":10274.77},{"text":"notify","start":10274.77,"end":10275.17},{"text":"the","start":10275.17,"end":10275.33},{"text":"person","start":10275.33,"end":10275.65},{"text":"of","start":10275.65,"end":10275.73},{"text":"the","start":10275.73,"end":10275.81},{"text":"date","start":10275.81,"end":10276.13},{"text":"on","start":10276.13,"end":10276.21},{"text":"which","start":10276.21,"end":10276.37},{"text":"the","start":10276.37,"end":10276.45},{"text":"arbitration","start":10276.45,"end":10277.01},{"text":"period","start":10277.01,"end":10277.25},{"text":"begins.","start":10277.25,"end":10277.73}]},{"text":"Furthermore, the exclusion in paragraph one applies where a court or tribunal has already rendered a decision.","start":10278.13,"end":10283.49,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"Furthermore,","start":10278.13,"end":10278.69},{"text":"the","start":10278.69,"end":10278.81},{"text":"exclusion","start":10278.81,"end":10279.25},{"text":"in","start":10279.25,"end":10279.33},{"text":"paragraph","start":10279.33,"end":10279.81},{"text":"one","start":10279.81,"end":10280.13},{"text":"applies","start":10280.29,"end":10280.73},{"text":"where","start":10280.73,"end":10280.93},{"text":"a","start":10280.93,"end":10280.97},{"text":"court","start":10280.97,"end":10281.33},{"text":"or","start":10281.33,"end":10281.41},{"text":"tribunal","start":10281.41,"end":10281.89},{"text":"has","start":10281.89,"end":10282.05},{"text":"already","start":10282.05,"end":10282.53},{"text":"rendered","start":10282.53,"end":10282.89},{"text":"a","start":10282.89,"end":10282.93},{"text":"decision.","start":10282.93,"end":10283.49}]},{"text":"We suggest aligning this language in Article 3.1 by referring to a final and unappealable decision from which the competent authority is legally unable to deviate.","start":10283.73,"end":10293.73,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."},{"key":"treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Speakers repeatedly raised the relationship between the draft protocol and existing bilateral or multilateral tax treaty practice, especially the UN and OECD model provisions. The discussion focused on whether the protocol should closely follow existing MAP and treaty architecture or deliberately improve and standardize it."}],"words":[{"text":"We","start":10283.73,"end":10283.85},{"text":"suggest","start":10283.85,"end":10284.25},{"text":"aligning","start":10284.25,"end":10284.69},{"text":"this","start":10284.69,"end":10284.93},{"text":"language","start":10284.93,"end":10285.41},{"text":"in","start":10285.65,"end":10285.89},{"text":"Article","start":10285.89,"end":10286.37},{"text":"3.1","start":10286.37,"end":10287.09},{"text":"by","start":10287.33,"end":10287.49},{"text":"referring","start":10287.49,"end":10288.05},{"text":"to","start":10288.05,"end":10288.17},{"text":"a","start":10288.17,"end":10288.21},{"text":"final","start":10288.37,"end":10288.93},{"text":"and","start":10288.93,"end":10289.09},{"text":"unappealable","start":10289.09,"end":10289.77},{"text":"decision","start":10289.77,"end":10290.29},{"text":"from","start":10290.45,"end":10290.65},{"text":"which","start":10290.65,"end":10291.01},{"text":"the","start":10291.09,"end":10291.21},{"text":"competent","start":10291.25,"end":10291.77},{"text":"authority","start":10291.77,"end":10292.13},{"text":"is","start":10292.13,"end":10292.29},{"text":"legally","start":10292.29,"end":10292.77},{"text":"unable","start":10292.77,"end":10293.17},{"text":"to","start":10293.17,"end":10293.29},{"text":"deviate.","start":10293.29,"end":10293.73}]},{"text":"This would avoid unnecessarily preventing arbitration where domestic proceedings remain pending or further review is available.","start":10294.05,"end":10300.45,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"timelines-and-flexibility","label":"Timelines and Procedural Flexibility","description":"Delegations frequently questioned whether the proposed deadlines for access, review, MAP resolution, mediation, and related procedures were realistic. Many argued for indicative or flexible timelines, especially for complex transfer pricing cases, pending court proceedings, and low-capacity jurisdictions."}],"words":[{"text":"This","start":10294.05,"end":10294.21},{"text":"would","start":10294.21,"end":10294.33},{"text":"avoid","start":10294.33,"end":10294.65},{"text":"unnecessarily","start":10294.69,"end":10295.37},{"text":"preventing","start":10295.37,"end":10295.81},{"text":"arbitration","start":10295.81,"end":10296.45},{"text":"where","start":10296.53,"end":10296.69},{"text":"domestic","start":10296.69,"end":10297.09},{"text":"proceedings","start":10297.09,"end":10297.57},{"text":"remain","start":10297.57,"end":10297.81},{"text":"pending","start":10297.81,"end":10298.21},{"text":"or","start":10298.21,"end":10298.37},{"text":"further","start":10298.37,"end":10298.73},{"text":"review","start":10298.73,"end":10299.05},{"text":"is","start":10299.05,"end":10299.25},{"text":"available.","start":10299.53,"end":10300.45}]},{"text":"Second, pertaining to paragraph three, the paragraph should mandate procedural arrangements to the recorded in writing.","start":10301.21,"end":10309.37,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."}],"words":[{"text":"Second,","start":10301.21,"end":10301.53},{"text":"pertaining","start":10301.69,"end":10302.49},{"text":"to","start":10302.97,"end":10303.29},{"text":"paragraph","start":10303.37,"end":10303.77},{"text":"three,","start":10303.77,"end":10303.93},{"text":"the","start":10303.93,"end":10304.05},{"text":"paragraph","start":10304.05,"end":10304.41},{"text":"should","start":10304.41,"end":10304.57},{"text":"mandate","start":10304.57,"end":10304.85},{"text":"procedural","start":10304.85,"end":10305.33},{"text":"arrangements","start":10305.33,"end":10305.93},{"text":"to","start":10306.17,"end":10306.57},{"text":"the","start":10306.65,"end":10306.85},{"text":"recorded","start":10307.45,"end":10308.81},{"text":"in","start":10308.81,"end":10308.97},{"text":"writing.","start":10308.97,"end":10309.37}]},{"text":"These should address the issue submitted, applicable law, timeable working language, confidentiality, treatment of evidence, conflicts of interest, cost, and termination.","start":10310.33,"end":10318.53,"topics":[{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."}],"words":[{"text":"These","start":10310.33,"end":10310.61},{"text":"should","start":10310.61,"end":10310.81},{"text":"address","start":10310.97,"end":10311.29},{"text":"the","start":10311.29,"end":10311.37},{"text":"issue","start":10311.37,"end":10311.69},{"text":"submitted,","start":10311.69,"end":10312.17},{"text":"applicable","start":10312.21,"end":10312.69},{"text":"law,","start":10312.69,"end":10312.97},{"text":"timeable","start":10312.97,"end":10313.61},{"text":"working","start":10313.61,"end":10314.01},{"text":"language,","start":10314.01,"end":10314.41},{"text":"confidentiality,","start":10314.41,"end":10315.53},{"text":"treatment","start":10315.69,"end":10316.09},{"text":"of","start":10316.09,"end":10316.17},{"text":"evidence,","start":10316.17,"end":10316.53},{"text":"conflicts","start":10316.53,"end":10317.05},{"text":"of","start":10317.05,"end":10317.13},{"text":"interest,","start":10317.13,"end":10317.49},{"text":"cost,","start":10317.49,"end":10317.85},{"text":"and","start":10317.85,"end":10317.97},{"text":"termination.","start":10317.97,"end":10318.53}]},{"text":"Failure to agree should not prevent arbitration, but the default rules adopted by the meetings of parties should be sufficiently complete and accessible.","start":10319.29,"end":10326.97,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"protocol-legal-design","label":"Protocol Legal Design","description":"A recurring topic was whether the protocol should remain a concise legal framework or include highly detailed operational rules. Many speakers preferred a shorter binding text supplemented by annexes, commentary, guidance, or implementation notes for technical detail."}],"words":[{"text":"Failure","start":10319.29,"end":10319.69},{"text":"to","start":10319.69,"end":10319.81},{"text":"agree","start":10319.81,"end":10320.09},{"text":"should","start":10320.09,"end":10320.25},{"text":"not","start":10320.25,"end":10320.65},{"text":"prevent","start":10320.65,"end":10321.13},{"text":"arbitration,","start":10321.13,"end":10321.85},{"text":"but","start":10322.25,"end":10322.53},{"text":"the","start":10322.53,"end":10322.61},{"text":"default","start":10322.61,"end":10323.13},{"text":"rules","start":10323.13,"end":10323.41},{"text":"adopted","start":10323.41,"end":10323.93},{"text":"by","start":10323.93,"end":10324.25},{"text":"the","start":10324.25,"end":10324.33},{"text":"meetings","start":10324.33,"end":10324.73},{"text":"of","start":10324.73,"end":10324.81},{"text":"parties","start":10324.81,"end":10325.13},{"text":"should","start":10325.13,"end":10325.29},{"text":"be","start":10325.29,"end":10325.37},{"text":"sufficiently","start":10325.37,"end":10326.01},{"text":"complete","start":10326.01,"end":10326.45},{"text":"and","start":10326.45,"end":10326.57},{"text":"accessible.","start":10326.57,"end":10326.97}]},{"text":"Fourth, roster under paragraph four should reflect equitable geographical representation, different legal systems, and balance expertise from developed and developing nations.","start":10327.77,"end":10336.57,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. 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group.","start":10464.33,"end":10469.61,"topics":[],"words":[{"text":"Luis","start":10464.33,"end":10464.81},{"text":"Moreno","start":10464.97,"end":10465.61},{"text":"from","start":10465.61,"end":10465.85},{"text":"the","start":10465.85,"end":10465.97},{"text":"Latin","start":10465.97,"end":10466.29},{"text":"American","start":10466.29,"end":10466.61},{"text":"group,","start":10466.61,"end":10466.97},{"text":"a","start":10466.97,"end":10467.01},{"text":"member","start":10467.01,"end":10467.45},{"text":"of","start":10467.45,"end":10467.61},{"text":"the","start":10467.61,"end":10467.81},{"text":"Alliance","start":10468.77,"end":10469.29},{"text":"group.","start":10469.29,"end":10469.61}]},{"text":"We have closely followed the discussion of this protocol and would like to make a brief comment on chapter three and specifically on article Roman III-3 which concerns arbitration.","start":10469.85,"end":10478.73,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"We","start":10469.85,"end":10470.09},{"text":"have","start":10470.09,"end":10470.21},{"text":"closely","start":10470.21,"end":10470.65},{"text":"followed","start":10470.65,"end":10471.13},{"text":"the","start":10471.13,"end":10471.33},{"text":"discussion","start":10471.33,"end":10471.81},{"text":"of","start":10471.81,"end":10471.89},{"text":"this","start":10471.89,"end":10472.01},{"text":"protocol","start":10472.01,"end":10472.45},{"text":"and","start":10472.45,"end":10472.57},{"text":"would","start":10472.57,"end":10472.69},{"text":"like","start":10472.69,"end":10472.81},{"text":"to","start":10472.81,"end":10472.93},{"text":"make","start":10472.93,"end":10473.13},{"text":"a","start":10473.13,"end":10473.21},{"text":"brief","start":10473.21,"end":10473.41},{"text":"comment","start":10473.41,"end":10473.85},{"text":"on","start":10473.85,"end":10473.93},{"text":"chapter","start":10473.93,"end":10474.33},{"text":"three","start":10474.33,"end":10474.73},{"text":"and","start":10474.97,"end":10475.13},{"text":"specifically","start":10475.13,"end":10475.65},{"text":"on","start":10475.65,"end":10475.77},{"text":"article","start":10475.77,"end":10476.33},{"text":"Roman","start":10476.49,"end":10476.89},{"text":"III-3","start":10476.89,"end":10477.41},{"text":"which","start":10477.41,"end":10477.61},{"text":"concerns","start":10477.61,"end":10478.01},{"text":"arbitration.","start":10478.01,"end":10478.73}]},{"text":"First we wish to reaffirm that the priority of the framework convention should be primarily the prevention of tax disputes, not only their resolution.","start":10479.05,"end":10486.65,"topics":[{"key":"dispute-prevention-tools","label":"Dispute Prevention Tools","description":"Several speakers discussed preventive mechanisms such as advance pricing arrangements, advance rulings, cooperative compliance, simultaneous tax examinations, and joint audits. Views differed between those who saw these tools as useful for certainty and those who warned they can be burdensome or reinforce problematic practices."}],"words":[{"text":"First","start":10479.05,"end":10479.37},{"text":"we","start":10479.37,"end":10479.45},{"text":"wish","start":10479.45,"end":10479.69},{"text":"to","start":10479.69,"end":10479.85},{"text":"reaffirm","start":10479.93,"end":10480.57},{"text":"that","start":10480.57,"end":10480.73},{"text":"the","start":10480.73,"end":10480.85},{"text":"priority","start":10480.85,"end":10481.33},{"text":"of","start":10481.33,"end":10481.41},{"text":"the","start":10481.41,"end":10481.49},{"text":"framework","start":10481.49,"end":10481.85},{"text":"convention","start":10481.85,"end":10482.33},{"text":"should","start":10482.33,"end":10482.49},{"text":"be","start":10482.49,"end":10482.65},{"text":"primarily","start":10482.65,"end":10483.37},{"text":"the","start":10483.69,"end":10483.81},{"text":"prevention","start":10483.85,"end":10484.37},{"text":"of","start":10484.37,"end":10484.49},{"text":"tax","start":10484.49,"end":10484.85},{"text":"disputes,","start":10484.85,"end":10485.37},{"text":"not","start":10485.37,"end":10485.53},{"text":"only","start":10485.53,"end":10485.77},{"text":"their","start":10485.77,"end":10485.93},{"text":"resolution.","start":10485.93,"end":10486.65}]},{"text":"Most current disputes arise because we operate within an exclusionary international tax governance architecture built on the arm's length principle, the transfer pricing system and bilateral treaties that protect and benefit multinational corporations and the wealthiest countries rather than the tax rights of states in the global south.","start":10487.05,"end":10507.77,"topics":[{"key":"treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Speakers repeatedly raised the relationship between the draft protocol and existing bilateral or multilateral tax treaty practice, especially the UN and OECD model provisions. The discussion focused on whether the protocol should closely follow existing MAP and treaty architecture or deliberately improve and standardize it."}],"words":[{"text":"Most","start":10487.05,"end":10487.45},{"text":"current","start":10487.45,"end":10487.77},{"text":"disputes","start":10487.77,"end":10488.33},{"text":"arise","start":10488.33,"end":10488.81},{"text":"because","start":10488.81,"end":10489.21},{"text":"we","start":10489.21,"end":10489.45},{"text":"operate","start":10489.61,"end":10490.09},{"text":"within","start":10490.09,"end":10490.57},{"text":"an","start":10490.57,"end":10490.65},{"text":"exclusionary","start":10490.65,"end":10491.69},{"text":"international","start":10491.69,"end":10492.41},{"text":"tax","start":10492.41,"end":10492.73},{"text":"governance","start":10492.73,"end":10493.21},{"text":"architecture","start":10493.21,"end":10493.93},{"text":"built","start":10494.17,"end":10494.57},{"text":"on","start":10494.57,"end":10494.81},{"text":"the","start":10494.81,"end":10494.93},{"text":"arm's","start":10494.93,"end":10495.21},{"text":"length","start":10495.21,"end":10495.45},{"text":"principle,","start":10495.45,"end":10496.09},{"text":"the","start":10496.49,"end":10496.61},{"text":"transfer","start":10496.61,"end":10497.13},{"text":"pricing","start":10497.13,"end":10497.65},{"text":"system","start":10497.65,"end":10498.17},{"text":"and","start":10498.17,"end":10498.33},{"text":"bilateral","start":10498.33,"end":10498.89},{"text":"treaties","start":10498.89,"end":10499.41},{"text":"that","start":10499.41,"end":10499.61},{"text":"protect","start":10499.61,"end":10500.17},{"text":"and","start":10500.33,"end":10500.53},{"text":"benefit","start":10500.53,"end":10501.69},{"text":"multinational","start":10501.77,"end":10502.57},{"text":"corporations","start":10502.57,"end":10503.37},{"text":"and","start":10503.61,"end":10503.77},{"text":"the","start":10503.77,"end":10503.85},{"text":"wealthiest","start":10503.85,"end":10504.41},{"text":"countries","start":10504.41,"end":10504.97},{"text":"rather","start":10504.97,"end":10505.29},{"text":"than","start":10505.29,"end":10505.53},{"text":"the","start":10505.53,"end":10505.65},{"text":"tax","start":10505.65,"end":10506.01},{"text":"rights","start":10506.01,"end":10506.33},{"text":"of","start":10506.33,"end":10506.41},{"text":"states","start":10506.41,"end":10506.73},{"text":"in","start":10506.73,"end":10506.81},{"text":"the","start":10506.81,"end":10506.89},{"text":"global","start":10506.89,"end":10507.21},{"text":"south.","start":10507.21,"end":10507.77}]},{"text":"Although we recognize that this is not investor state arbitration, but rather binding state to state arbitration, we believe that both share fundamental flaws and risks.","start":10508.41,"end":10524.29,"topics":[{"key":"tax-investment-disputes","label":"Tax and Investment Disputes","description":"Some interventions highlighted tax-related investor-state dispute settlement and the need to protect tax matters from being diverted into investment arbitration. Speakers proposed giving tax authorities a stronger role in determining whether disputes should be handled under tax instruments rather than investment mechanisms."},{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"Although","start":10508.41,"end":10508.65},{"text":"we","start":10508.65,"end":10508.81},{"text":"recognize","start":10508.81,"end":10509.45},{"text":"that","start":10509.45,"end":10509.57},{"text":"this","start":10509.57,"end":10509.77},{"text":"is","start":10509.77,"end":10509.93},{"text":"not","start":10509.93,"end":10510.17},{"text":"investor","start":10510.17,"end":10510.57},{"text":"state","start":10510.57,"end":10511.05},{"text":"arbitration,","start":10512.49,"end":10513.53},{"text":"but","start":10515.13,"end":10515.61},{"text":"rather","start":10517.09,"end":10517.73},{"text":"binding","start":10518.13,"end":10518.85},{"text":"state","start":10518.85,"end":10519.53},{"text":"to","start":10519.53,"end":10519.61},{"text":"state","start":10519.61,"end":10520.05},{"text":"arbitration,","start":10520.05,"end":10520.77},{"text":"we","start":10521.01,"end":10521.21},{"text":"believe","start":10521.21,"end":10521.65},{"text":"that","start":10521.65,"end":10521.81},{"text":"both","start":10521.81,"end":10522.21},{"text":"share","start":10522.21,"end":10522.53},{"text":"fundamental","start":10522.61,"end":10523.25},{"text":"flaws","start":10523.25,"end":10523.65},{"text":"and","start":10523.65,"end":10523.81},{"text":"risks.","start":10523.81,"end":10524.29}]},{"text":"Lengthy and expensive proceedings, a lack of transparency and impartiality, arbitrators who may represent private investors today and states tomorrow, and multi-million dollar sentences that ultimately force countries with few resources to capitulate.","start":10524.53,"end":10539.17,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."},{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. Speakers called for technical assistance, training, phased implementation, and flexibility so developing countries can participate effectively."}],"words":[{"text":"Lengthy","start":10524.53,"end":10525.01},{"text":"and","start":10525.01,"end":10525.17},{"text":"expensive","start":10525.17,"end":10525.73},{"text":"proceedings,","start":10525.73,"end":10526.45},{"text":"a","start":10526.45,"end":10526.49},{"text":"lack","start":10526.49,"end":10527.01},{"text":"of","start":10527.01,"end":10527.09},{"text":"transparency","start":10527.09,"end":10527.77},{"text":"and","start":10527.77,"end":10527.89},{"text":"impartiality,","start":10527.89,"end":10528.85},{"text":"arbitrators","start":10529.09,"end":10529.81},{"text":"who","start":10529.81,"end":10530.05},{"text":"may","start":10530.05,"end":10530.29},{"text":"represent","start":10530.29,"end":10530.81},{"text":"private","start":10530.81,"end":10531.33},{"text":"investors","start":10531.33,"end":10531.97},{"text":"today","start":10531.97,"end":10532.21},{"text":"and","start":10532.21,"end":10532.37},{"text":"states","start":10532.37,"end":10532.69},{"text":"tomorrow,","start":10532.69,"end":10533.17},{"text":"and","start":10533.49,"end":10533.61},{"text":"multi-million","start":10533.61,"end":10534.45},{"text":"dollar","start":10534.45,"end":10534.77},{"text":"sentences","start":10534.77,"end":10535.49},{"text":"that","start":10535.81,"end":10536.21},{"text":"ultimately","start":10536.21,"end":10536.69},{"text":"force","start":10536.69,"end":10536.93},{"text":"countries","start":10536.93,"end":10537.37},{"text":"with","start":10537.37,"end":10537.49},{"text":"few","start":10537.49,"end":10537.65},{"text":"resources","start":10537.65,"end":10538.25},{"text":"to","start":10538.25,"end":10538.37},{"text":"capitulate.","start":10538.37,"end":10539.17}]},{"text":"In this sense, arbitration has not been a mechanism for conciliation and resolution, but rather an instrument of exclusion that favours better endowed party in the dispute.","start":10539.41,"end":10548.13,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. 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Thank you.","start":10614.29,"end":10615.49,"topics":[],"words":[{"text":"Good","start":10614.29,"end":10614.49},{"text":"afternoon.","start":10614.49,"end":10614.97},{"text":"Thank","start":10614.97,"end":10615.37},{"text":"you.","start":10615.37,"end":10615.49}]},{"text":"I'm Aida Jean Manipon and speaking on behalf of APMDD and the Tax and Fiscal Justice 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protocol, those same states are negotiating text with clear implications for subsidiary bodies and a dedicated UN role in 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clear.","start":10663.05,"end":10665.77,"topics":[],"words":[{"text":"Civil","start":10663.05,"end":10663.53},{"text":"society's","start":10663.77,"end":10664.49},{"text":"position","start":10664.49,"end":10665.05},{"text":"is","start":10665.05,"end":10665.21},{"text":"clear.","start":10665.21,"end":10665.77}]},{"text":"The Convention needs a financial mechanism to govern the implementation of the Convention, its secretariat, core mechanisms and its protocols.","start":10666.29,"end":10676.85,"topics":[],"words":[{"text":"The","start":10666.29,"end":10666.45},{"text":"Convention","start":10666.45,"end":10667.05},{"text":"needs","start":10667.05,"end":10667.41},{"text":"a","start":10667.41,"end":10667.49},{"text":"financial","start":10667.49,"end":10668.21},{"text":"mechanism","start":10668.21,"end":10669.25},{"text":"to","start":10669.53,"end":10669.65},{"text":"govern","start":10669.65,"end":10670.21},{"text":"the","start":10670.21,"end":10670.29},{"text":"implementation","start":10670.29,"end":10671.33},{"text":"of","start":10671.33,"end":10671.41},{"text":"the","start":10671.41,"end":10671.57},{"text":"Convention,","start":10671.57,"end":10672.45},{"text":"its","start":10672.77,"end":10672.97},{"text":"secretariat,","start":10672.97,"end":10673.97},{"text":"core","start":10674.29,"end":10674.61},{"text":"mechanisms","start":10674.61,"end":10675.57},{"text":"and","start":10675.57,"end":10675.77},{"text":"its","start":10675.77,"end":10675.97},{"text":"protocols.","start":10675.97,"end":10676.85}]},{"text":"We cannot accept a framework convention with no guaranteed funding, which allows member states to cherry pick with which protocols to fund 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starves the Convention's core resources and turns it into a channel for States to fund only what serves their own 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are also concerned about the task force still working on transfer pricing databases.","start":10698.77,"end":10704.45,"topics":[{"key":"capacity-building","label":"Capacity Building and Uneven Administrative Capacity","description":"Many interventions stressed that tax administrations do not have equal technical, legal, or administrative capacity to use complex dispute prevention and resolution mechanisms. 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there are four member states with formal roles under Protocol 2 and none under Protocol 1.","start":10729.41,"end":10737.57,"topics":[],"words":[{"text":"Currently,","start":10729.41,"end":10730.21},{"text":"there","start":10730.77,"end":10731.01},{"text":"are","start":10731.01,"end":10731.17},{"text":"four","start":10731.17,"end":10731.49},{"text":"member","start":10731.49,"end":10731.97},{"text":"states","start":10731.97,"end":10732.53},{"text":"with","start":10732.53,"end":10732.69},{"text":"formal","start":10732.69,"end":10733.17},{"text":"roles","start":10733.17,"end":10733.73},{"text":"under","start":10733.73,"end":10734.13},{"text":"Protocol","start":10734.13,"end":10734.69},{"text":"2","start":10734.69,"end":10735.09},{"text":"and","start":10735.57,"end":10735.81},{"text":"none","start":10735.81,"end":10736.13},{"text":"under","start":10736.13,"end":10736.53},{"text":"Protocol","start":10736.53,"end":10737.17},{"text":"1.","start":10737.17,"end":10737.57}]},{"text":"Thank you 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opportunity.","start":10764.58,"end":10768.54,"topics":[],"words":[{"text":"Thank","start":10764.58,"end":10764.78},{"text":"you","start":10764.78,"end":10764.9},{"text":"very","start":10764.9,"end":10765.1},{"text":"much,","start":10765.1,"end":10765.46},{"text":"colleague,","start":10765.78,"end":10766.3},{"text":"for","start":10767.78,"end":10767.98},{"text":"the","start":10767.98,"end":10768.06},{"text":"opportunity.","start":10768.06,"end":10768.54}]},{"text":"Our intervention will be very brief.","start":10768.58,"end":10770.26,"topics":[],"words":[{"text":"Our","start":10768.58,"end":10768.66},{"text":"intervention","start":10768.66,"end":10769.3},{"text":"will","start":10769.3,"end":10769.42},{"text":"be","start":10769.42,"end":10769.54},{"text":"very","start":10769.54,"end":10769.78},{"text":"brief.","start":10769.78,"end":10770.26}]},{"text":"Just three 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Some countries and business groups supported it for resolving deadlocked cases, while many developing countries opposed it on sovereignty, constitutional, cost, and accountability grounds."}],"words":[{"text":"Second","start":10832.09,"end":10832.57},{"text":"on","start":10832.57,"end":10832.73},{"text":"arbitration,","start":10832.73,"end":10833.53},{"text":"we've","start":10833.93,"end":10834.29},{"text":"made","start":10834.29,"end":10834.45},{"text":"this","start":10834.45,"end":10834.65},{"text":"point","start":10834.65,"end":10834.93},{"text":"consistently.","start":10834.93,"end":10835.69}]},{"text":"We just want to briefly remind ourselves that we also, ETAF, don't support arbitration to be part of the mechanism for resolution of disputes.","start":10835.69,"end":10846.33,"topics":[{"key":"binding-arbitration","label":"Binding Arbitration","description":"A major debate concerned whether arbitration should be included as an optional or last-resort dispute resolution tool. 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We continue with ICC Italia.","start":10913.08,"end":10917.64,"topics":[],"words":[{"text":"Thank","start":10913.08,"end":10913.32},{"text":"you","start":10913.32,"end":10913.4},{"text":"very","start":10913.4,"end":10913.6},{"text":"much,","start":10913.6,"end":10913.76},{"text":"Atif.","start":10913.88,"end":10914.16},{"text":"We","start":10914.6,"end":10914.92},{"text":"continue","start":10914.92,"end":10915.56},{"text":"with","start":10915.56,"end":10915.72},{"text":"ICC","start":10915.88,"end":10917.08},{"text":"Italia.","start":10917.08,"end":10917.64}]}]}],"speaker":{"name":"Khalid","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":89,"start":10921.32,"pageUrl":"/en/asset/k14/k14zi6pr08?t=10922","paragraphs":[{"sentences":[{"text":"Thank you, colleague.","start":10921.32,"end":10922.12,"topics":[],"words":[{"text":"Thank","start":10921.32,"end":10921.52},{"text":"you,","start":10921.52,"end":10921.64},{"text":"colleague.","start":10921.64,"end":10922.12}]},{"text":"Um, ICC welcomes the sup- broad support expressed by many delegations for the mutual agreement procedure, from a taxpayer perspective, effective dispute resolution mechanism are essential to provide certainty, prevent double taxation and support cross-border trade and investment.","start":10923.41,"end":10940.73,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"Delegations repeatedly described the Mutual Agreement Procedure (MAP) as the central mechanism for resolving cross-border tax disputes. 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