{"disclaimer":"Automatically generated transcript — may contain errors. Not an official United Nations record.","video":{"id":"k1f/k1fji8a6wr","kaltura_id":"1_fji8a6wr","title":"(9th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","clean_title":"(9th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","url":"https://webtv.un.org/en/asset/k1f/k1fji8a6wr","date":"2026-02-09T00:00:00.000Z","scheduled_time":"2026-02-09T15:00:00.000Z","status":"finished","duration":"02:28:26","category":"Economic and Social Council","body":"Economic and Social Council","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1f/k1fji8a6wr"},"metadata":{"summary":"The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February.","description":"Protocol 1 on Taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy Presentation of the options paper by the Co-Lead Discussion of the options paper 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. The 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","Economic and Social Council","Subsidiary Bodies","International Tax Cooperation"],"geographic_subject":[],"subject_topical":["TAXATION"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[]},"transcript":{"transcript_id":"5cea59b5-e16b-41fd-a548-e64f9de4913d","language":"en","data":[{"statement_number":1,"paragraphs":[{"sentences":[{"text":"Good morning everyone and sorry for starting a little bit late, but sometimes we prefer for such important topics that we have today to be a little, little bit to make sure that everyone is able to come and survive in this cold weather.","start":1.04,"end":15.6,"topics":[],"words":[{"text":"Good","start":1.04,"end":1.16},{"text":"morning","start":1.16,"end":1.4},{"text":"everyone","start":1.4,"end":1.76},{"text":"and","start":3.12,"end":3.44},{"text":"sorry","start":3.44,"end":3.72},{"text":"for","start":3.72,"end":3.92},{"text":"starting","start":3.92,"end":4.32},{"text":"a","start":4.32,"end":4.52},{"text":"little","start":4.52,"end":4.68},{"text":"bit","start":4.68,"end":4.92},{"text":"late,","start":4.92,"end":5.28},{"text":"but","start":5.36,"end":5.72},{"text":"sometimes","start":5.72,"end":6.2},{"text":"we","start":6.2,"end":6.4},{"text":"prefer","start":6.4,"end":6.84},{"text":"for","start":6.84,"end":7.12},{"text":"such","start":7.12,"end":7.44},{"text":"important","start":8.08,"end":8.48},{"text":"topics","start":8.72,"end":9.12},{"text":"that","start":9.12,"end":9.32},{"text":"we","start":9.32,"end":9.48},{"text":"have","start":9.48,"end":9.76},{"text":"today","start":9.76,"end":10.16},{"text":"to","start":10.72,"end":10.96},{"text":"be","start":10.96,"end":11.08},{"text":"a","start":11.08,"end":11.24},{"text":"little,","start":11.24,"end":11.48},{"text":"little","start":11.48,"end":11.72},{"text":"bit","start":11.72,"end":11.92},{"text":"to","start":11.92,"end":12.12},{"text":"make","start":12.12,"end":12.24},{"text":"sure","start":12.24,"end":12.36},{"text":"that","start":12.36,"end":12.56},{"text":"everyone","start":12.56,"end":12.84},{"text":"is","start":12.84,"end":13.12},{"text":"able","start":13.12,"end":13.36},{"text":"to","start":13.36,"end":13.56},{"text":"come","start":13.56,"end":13.8},{"text":"and","start":13.8,"end":14.12},{"text":"survive","start":14.12,"end":14.56},{"text":"in","start":14.56,"end":14.76},{"text":"this","start":14.76,"end":14.96},{"text":"cold","start":14.96,"end":15.24},{"text":"weather.","start":15.24,"end":15.6}]}]},{"sentences":[{"text":"So now we're going to open our informal discussions for today, this week mark as the week for the protocols.","start":32.73,"end":42.97,"topics":[],"words":[{"text":"So","start":32.73,"end":32.93},{"text":"now","start":32.93,"end":33.29},{"text":"we're","start":33.77,"end":34.09},{"text":"going","start":34.09,"end":34.21},{"text":"to","start":34.21,"end":34.33},{"text":"open","start":34.33,"end":34.57},{"text":"our","start":35.29,"end":35.69},{"text":"informal","start":36.17,"end":36.81},{"text":"discussions","start":36.81,"end":37.37},{"text":"for","start":37.61,"end":37.93},{"text":"today,","start":37.93,"end":38.25},{"text":"this","start":38.57,"end":38.93},{"text":"week","start":38.93,"end":39.29},{"text":"mark","start":40.25,"end":40.65},{"text":"as","start":40.73,"end":41.13},{"text":"the","start":41.21,"end":41.529},{"text":"week","start":41.529,"end":41.81},{"text":"for","start":41.81,"end":42.09},{"text":"the","start":42.09,"end":42.29},{"text":"protocols.","start":42.29,"end":42.97}]},{"text":"So we will start with Work Stream 2 for Protocol 1 about services, about taxation of cross border services.","start":43.45,"end":52.02,"topics":[],"words":[{"text":"So","start":43.45,"end":43.85},{"text":"we","start":44.17,"end":44.45},{"text":"will","start":44.45,"end":44.65},{"text":"start","start":44.65,"end":44.93},{"text":"with","start":44.93,"end":45.29},{"text":"Work","start":45.29,"end":45.65},{"text":"Stream","start":45.65,"end":46.13},{"text":"2","start":46.13,"end":46.45},{"text":"for","start":46.45,"end":46.73},{"text":"Protocol","start":46.73,"end":47.09},{"text":"1","start":47.17,"end":47.53},{"text":"about","start":47.53,"end":47.85},{"text":"services,","start":47.85,"end":48.25},{"text":"about","start":49.69,"end":50.01},{"text":"taxation","start":50.01,"end":50.57},{"text":"of","start":50.57,"end":50.97},{"text":"cross","start":51.14,"end":51.38},{"text":"border","start":51.38,"end":51.7},{"text":"services.","start":51.7,"end":52.02}]},{"text":"Then after that we will turn in the middle of this week to work Stream 3 for dispute resolution and prevention.","start":52.82,"end":60.9,"topics":[],"words":[{"text":"Then","start":52.82,"end":53.22},{"text":"after","start":53.22,"end":53.62},{"text":"that","start":53.62,"end":54.02},{"text":"we","start":54.1,"end":54.5},{"text":"will","start":54.58,"end":54.98},{"text":"turn","start":54.98,"end":55.38},{"text":"in","start":55.46,"end":55.74},{"text":"the","start":55.74,"end":55.9},{"text":"middle","start":55.9,"end":56.1},{"text":"of","start":56.1,"end":56.22},{"text":"this","start":56.22,"end":56.38},{"text":"week","start":56.38,"end":56.62},{"text":"to","start":56.62,"end":56.9},{"text":"work","start":56.9,"end":57.14},{"text":"Stream","start":57.14,"end":57.58},{"text":"3","start":57.58,"end":57.86},{"text":"for","start":58.26,"end":58.62},{"text":"dispute","start":58.62,"end":59.18},{"text":"resolution","start":59.18,"end":59.86},{"text":"and","start":59.86,"end":60.18},{"text":"prevention.","start":60.18,"end":60.9}]},{"text":"So now we're going to start with Work Stream 2, who is called by Ms. Lies a lot from Chile.","start":61.94,"end":71.38,"topics":[],"words":[{"text":"So","start":61.94,"end":62.3},{"text":"now","start":62.3,"end":62.54},{"text":"we're","start":62.54,"end":62.78},{"text":"going","start":62.78,"end":62.94},{"text":"to","start":62.94,"end":63.1},{"text":"start","start":63.1,"end":63.34},{"text":"with","start":63.34,"end":63.7},{"text":"Work","start":64.66,"end":64.98},{"text":"Stream","start":64.98,"end":65.42},{"text":"2,","start":65.42,"end":65.78},{"text":"who","start":66.58,"end":66.9},{"text":"is","start":66.9,"end":67.22},{"text":"called","start":67.22,"end":67.62},{"text":"by","start":67.7,"end":68.1},{"text":"Ms.","start":68.9,"end":69.3},{"text":"Lies","start":69.78,"end":70.22},{"text":"a","start":70.22,"end":70.34},{"text":"lot","start":70.34,"end":70.58},{"text":"from","start":70.66,"end":70.98},{"text":"Chile.","start":70.98,"end":71.38}]}]},{"sentences":[{"text":"I think it's before us the options paper that we have which is outcome of the work of the work stream members who I would like to thank them all for their efforts and commitment on attending all the work stream meetings and get to us with this important paper.","start":74.02,"end":100.27,"topics":[],"words":[{"text":"I","start":74.02,"end":74.3},{"text":"think","start":74.3,"end":74.58},{"text":"it's","start":75.14,"end":75.54},{"text":"before","start":75.54,"end":75.86},{"text":"us","start":75.86,"end":76.26},{"text":"the","start":76.83,"end":77.07},{"text":"options","start":77.07,"end":77.67},{"text":"paper","start":77.67,"end":78.07},{"text":"that","start":78.07,"end":78.35},{"text":"we","start":78.35,"end":78.55},{"text":"have","start":78.55,"end":78.83},{"text":"which","start":78.91,"end":79.23},{"text":"is","start":79.23,"end":79.55},{"text":"outcome","start":79.79,"end":80.51},{"text":"of","start":80.75,"end":81.15},{"text":"the","start":81.31,"end":81.71},{"text":"work","start":84.43,"end":84.75},{"text":"of","start":84.75,"end":85.07},{"text":"the","start":85.31,"end":85.59},{"text":"work","start":85.59,"end":85.79},{"text":"stream","start":85.79,"end":86.27},{"text":"members","start":86.27,"end":86.59},{"text":"who","start":86.59,"end":86.91},{"text":"I","start":86.91,"end":87.11},{"text":"would","start":87.11,"end":87.27},{"text":"like","start":87.27,"end":87.39},{"text":"to","start":87.39,"end":87.51},{"text":"thank","start":87.51,"end":87.75},{"text":"them","start":87.75,"end":88.03},{"text":"all","start":88.11,"end":88.51},{"text":"for","start":88.51,"end":88.87},{"text":"their","start":88.87,"end":89.23},{"text":"efforts","start":89.47,"end":89.95},{"text":"and","start":89.95,"end":90.23},{"text":"commitment","start":90.23,"end":90.83},{"text":"on","start":90.83,"end":91.15},{"text":"attending","start":91.15,"end":91.47},{"text":"all","start":91.47,"end":91.67},{"text":"the","start":91.67,"end":91.83},{"text":"work","start":91.83,"end":91.99},{"text":"stream","start":91.99,"end":92.35},{"text":"meetings","start":92.35,"end":92.91},{"text":"and","start":93.15,"end":93.55},{"text":"get","start":96.83,"end":97.11},{"text":"to","start":97.11,"end":97.27},{"text":"us","start":97.27,"end":97.47},{"text":"with","start":97.47,"end":97.71},{"text":"this","start":97.71,"end":98.03},{"text":"important","start":99.31,"end":99.71},{"text":"paper.","start":99.79,"end":100.27}]}]},{"sentences":[{"text":"And also I think we have in our hands the literature review that I think was distributed on the same time with the options paper.","start":103.08,"end":112.84,"topics":[],"words":[{"text":"And","start":103.08,"end":103.28},{"text":"also","start":103.28,"end":103.64},{"text":"I","start":103.64,"end":103.92},{"text":"think","start":103.92,"end":104.2},{"text":"we","start":104.36,"end":104.64},{"text":"have","start":104.64,"end":104.84},{"text":"in","start":104.84,"end":105.04},{"text":"our","start":105.04,"end":105.24},{"text":"hands","start":105.24,"end":105.72},{"text":"the","start":105.72,"end":106.12},{"text":"literature","start":106.36,"end":106.84},{"text":"review","start":106.84,"end":107.16},{"text":"that","start":108.76,"end":109.08},{"text":"I","start":109.08,"end":109.24},{"text":"think","start":109.24,"end":109.44},{"text":"was","start":109.44,"end":109.76},{"text":"distributed","start":109.76,"end":110.6},{"text":"on","start":110.84,"end":111.12},{"text":"the","start":111.12,"end":111.28},{"text":"same","start":111.28,"end":111.48},{"text":"time","start":111.48,"end":111.72},{"text":"with","start":111.72,"end":111.92},{"text":"the","start":111.92,"end":112.08},{"text":"options","start":112.08,"end":112.44},{"text":"paper.","start":112.44,"end":112.84}]},{"text":"But I think now we're going to start our discussion on the options paper itself.","start":114.2,"end":118.479,"topics":[],"words":[{"text":"But","start":114.2,"end":114.52},{"text":"I","start":114.52,"end":114.68},{"text":"think","start":114.68,"end":114.92},{"text":"now","start":115,"end":115.28},{"text":"we're","start":115.28,"end":115.52},{"text":"going","start":115.52,"end":115.68},{"text":"to","start":115.68,"end":115.84},{"text":"start","start":115.84,"end":116.12},{"text":"our","start":116.2,"end":116.52},{"text":"discussion","start":116.52,"end":117},{"text":"on","start":117,"end":117.2},{"text":"the","start":117.2,"end":117.36},{"text":"options","start":117.36,"end":117.72},{"text":"paper","start":117.72,"end":118.079},{"text":"itself.","start":118.079,"end":118.479}]},{"text":"And before we start, I would just like to agree that the direction of the discussions we have options paper in our hand, this option paper, it states the current status, the problems that we have and a list of the options that exist in our current international landscape.","start":118.479,"end":145.41,"topics":[],"words":[{"text":"And","start":118.479,"end":118.76},{"text":"before","start":118.76,"end":119.04},{"text":"we","start":119.04,"end":119.28},{"text":"start,","start":119.28,"end":119.56},{"text":"I","start":119.56,"end":119.84},{"text":"would","start":119.84,"end":120.12},{"text":"just","start":120.12,"end":120.48},{"text":"like","start":120.48,"end":120.76},{"text":"to","start":120.76,"end":121},{"text":"agree","start":121,"end":121.32},{"text":"that","start":121.96,"end":122.36},{"text":"the","start":123.08,"end":123.4},{"text":"direction","start":123.4,"end":123.84},{"text":"of","start":123.84,"end":123.96},{"text":"the","start":123.96,"end":124.08},{"text":"discussions","start":124.08,"end":124.68},{"text":"we","start":126.04,"end":126.36},{"text":"have","start":126.36,"end":126.68},{"text":"options","start":128.93,"end":129.29},{"text":"paper","start":129.29,"end":129.61},{"text":"in","start":129.61,"end":129.77},{"text":"our","start":129.77,"end":129.97},{"text":"hand,","start":129.97,"end":130.29},{"text":"this","start":133.65,"end":134.05},{"text":"option","start":134.05,"end":134.53},{"text":"paper,","start":134.53,"end":134.89},{"text":"it","start":134.89,"end":135.17},{"text":"states","start":135.17,"end":135.49},{"text":"the","start":135.81,"end":136.09},{"text":"current","start":136.09,"end":136.29},{"text":"status,","start":136.29,"end":136.93},{"text":"the","start":137.33,"end":137.69},{"text":"problems","start":137.69,"end":138.25},{"text":"that","start":138.25,"end":138.41},{"text":"we","start":138.41,"end":138.57},{"text":"have","start":138.57,"end":138.85},{"text":"and","start":139.33,"end":139.73},{"text":"a","start":140.21,"end":140.53},{"text":"list","start":140.53,"end":140.77},{"text":"of","start":140.77,"end":140.97},{"text":"the","start":140.97,"end":141.17},{"text":"options","start":141.17,"end":141.61},{"text":"that","start":141.61,"end":141.89},{"text":"exist","start":141.89,"end":142.29},{"text":"in","start":142.29,"end":142.53},{"text":"our","start":142.53,"end":142.85},{"text":"current","start":143.01,"end":143.41},{"text":"international","start":143.89,"end":144.29},{"text":"landscape.","start":144.61,"end":145.41}]}]},{"sentences":[{"text":"I see it that it's good to talk about it, but it will not move us forward if we kept talking about the solutions that we have now or the deficiencies that we have in these solutions or why it's not working or whatever discussion around the current.","start":148.61,"end":169.16,"topics":[],"words":[{"text":"I","start":148.61,"end":148.93},{"text":"see","start":148.93,"end":149.17},{"text":"it","start":149.17,"end":149.45},{"text":"that","start":149.45,"end":149.81},{"text":"it's","start":150.53,"end":150.97},{"text":"good","start":150.97,"end":151.21},{"text":"to","start":151.21,"end":151.45},{"text":"talk","start":151.45,"end":151.69},{"text":"about","start":151.69,"end":151.97},{"text":"it,","start":151.97,"end":152.29},{"text":"but","start":152.53,"end":152.81},{"text":"it","start":152.81,"end":152.97},{"text":"will","start":152.97,"end":153.13},{"text":"not","start":153.13,"end":153.33},{"text":"move","start":153.33,"end":153.53},{"text":"us","start":153.53,"end":153.73},{"text":"forward","start":153.73,"end":154.05},{"text":"if","start":154.05,"end":154.33},{"text":"we","start":154.33,"end":154.53},{"text":"kept","start":154.53,"end":154.93},{"text":"talking","start":155.08,"end":155.32},{"text":"about","start":155.32,"end":155.64},{"text":"the","start":155.8,"end":156.08},{"text":"solutions","start":156.08,"end":156.56},{"text":"that","start":156.56,"end":156.8},{"text":"we","start":156.8,"end":156.96},{"text":"have","start":156.96,"end":157.24},{"text":"now","start":157.24,"end":157.64},{"text":"or","start":157.88,"end":158.16},{"text":"the","start":158.16,"end":158.32},{"text":"deficiencies","start":158.32,"end":158.96},{"text":"that","start":158.96,"end":159.08},{"text":"we","start":159.08,"end":159.2},{"text":"have","start":159.2,"end":159.36},{"text":"in","start":159.36,"end":159.52},{"text":"these","start":159.52,"end":159.72},{"text":"solutions","start":159.72,"end":160.2},{"text":"or","start":160.76,"end":161.12},{"text":"why","start":161.12,"end":161.4},{"text":"it's","start":161.4,"end":161.68},{"text":"not","start":161.68,"end":161.84},{"text":"working","start":161.84,"end":162.12},{"text":"or","start":163.72,"end":164.12},{"text":"whatever","start":166.44,"end":167.08},{"text":"discussion","start":167.8,"end":168.36},{"text":"around","start":168.36,"end":168.6},{"text":"the","start":168.6,"end":168.84},{"text":"current.","start":168.84,"end":169.16}]},{"text":"I think that the direction and the attitude of the room that I expect that how we can we should be moving from options to solutions.","start":169.16,"end":179,"topics":[],"words":[{"text":"I","start":169.16,"end":169.44},{"text":"think","start":169.44,"end":169.68},{"text":"that","start":169.68,"end":169.96},{"text":"the","start":169.96,"end":170.2},{"text":"direction","start":170.2,"end":170.56},{"text":"and","start":170.56,"end":170.76},{"text":"the","start":170.76,"end":171.039},{"text":"attitude","start":171.039,"end":171.64},{"text":"of","start":171.64,"end":171.88},{"text":"the","start":171.88,"end":172.04},{"text":"room","start":172.04,"end":172.28},{"text":"that","start":172.28,"end":172.52},{"text":"I","start":172.52,"end":172.72},{"text":"expect","start":172.72,"end":173},{"text":"that","start":173.64,"end":174.04},{"text":"how","start":175,"end":175.32},{"text":"we","start":175.32,"end":175.56},{"text":"can","start":175.56,"end":175.84},{"text":"we","start":175.84,"end":176.08},{"text":"should","start":176.08,"end":176.28},{"text":"be","start":176.28,"end":176.6},{"text":"moving","start":176.92,"end":177.4},{"text":"from","start":177.4,"end":177.72},{"text":"options","start":177.72,"end":178.24},{"text":"to","start":178.24,"end":178.52},{"text":"solutions.","start":178.52,"end":179}]},{"text":"So I'm going to go for examples to make sure it's clear for everyone.","start":179.8,"end":186.21,"topics":[],"words":[{"text":"So","start":179.8,"end":180.2},{"text":"I'm","start":182.61,"end":182.81},{"text":"going","start":182.81,"end":182.93},{"text":"to","start":182.93,"end":183.05},{"text":"go","start":183.05,"end":183.29},{"text":"for","start":183.29,"end":183.53},{"text":"examples","start":183.53,"end":183.97},{"text":"to","start":183.97,"end":184.17},{"text":"make","start":184.17,"end":184.33},{"text":"sure","start":184.33,"end":184.61},{"text":"it's","start":185.01,"end":185.57},{"text":"clear","start":185.57,"end":185.73},{"text":"for","start":185.73,"end":185.93},{"text":"everyone.","start":185.93,"end":186.21}]},{"text":"So are we able to survive with any of the current options?","start":186.37,"end":189.65,"topics":[],"words":[{"text":"So","start":186.37,"end":186.77},{"text":"are","start":186.93,"end":187.21},{"text":"we","start":187.21,"end":187.41},{"text":"able","start":187.41,"end":187.65},{"text":"to","start":187.65,"end":187.85},{"text":"survive","start":187.85,"end":188.21},{"text":"with","start":188.21,"end":188.49},{"text":"any","start":188.49,"end":188.73},{"text":"of","start":188.73,"end":188.85},{"text":"the","start":188.85,"end":188.93},{"text":"current","start":188.93,"end":189.13},{"text":"options?","start":189.13,"end":189.65}]},{"text":"If no.","start":190.13,"end":190.85,"topics":[],"words":[{"text":"If","start":190.13,"end":190.49},{"text":"no.","start":190.49,"end":190.85}]}]},{"sentences":[{"text":"So are we able to develop any of these options that suffer some deficiencies so we can solve it, then it fit and be future proof so we can live with it for the future.","start":190.85,"end":202.13,"topics":[],"words":[{"text":"So","start":190.85,"end":191.25},{"text":"are","start":191.97,"end":192.29},{"text":"we","start":192.29,"end":192.57},{"text":"able","start":192.57,"end":192.85},{"text":"to","start":192.85,"end":193.09},{"text":"develop","start":193.09,"end":193.41},{"text":"any","start":193.65,"end":193.97},{"text":"of","start":193.97,"end":194.17},{"text":"these","start":194.17,"end":194.37},{"text":"options","start":194.37,"end":194.85},{"text":"that","start":194.85,"end":195.13},{"text":"suffer","start":195.13,"end":195.45},{"text":"some","start":195.45,"end":195.61},{"text":"deficiencies","start":195.61,"end":196.409},{"text":"so","start":196.409,"end":196.61},{"text":"we","start":196.61,"end":196.729},{"text":"can","start":196.729,"end":196.89},{"text":"solve","start":196.89,"end":197.17},{"text":"it,","start":197.17,"end":197.41},{"text":"then","start":197.41,"end":197.65},{"text":"it","start":197.65,"end":197.89},{"text":"fit","start":197.89,"end":198.25},{"text":"and","start":198.25,"end":198.61},{"text":"be","start":198.61,"end":199.01},{"text":"future","start":199.01,"end":199.41},{"text":"proof","start":199.41,"end":199.89},{"text":"so","start":199.89,"end":200.25},{"text":"we","start":200.25,"end":200.53},{"text":"can","start":200.53,"end":200.77},{"text":"live","start":200.77,"end":201.05},{"text":"with","start":201.05,"end":201.33},{"text":"it","start":201.33,"end":201.53},{"text":"for","start":201.53,"end":201.69},{"text":"the","start":201.69,"end":201.85},{"text":"future.","start":201.85,"end":202.13}]},{"text":"It just need a little bit of fixing.","start":202.45,"end":204.53,"topics":[],"words":[{"text":"It","start":202.45,"end":202.77},{"text":"just","start":202.77,"end":203.09},{"text":"need","start":203.09,"end":203.41},{"text":"a","start":203.41,"end":203.61},{"text":"little","start":203.61,"end":203.77},{"text":"bit","start":203.77,"end":203.89},{"text":"of","start":203.89,"end":204.01},{"text":"fixing.","start":204.01,"end":204.53}]},{"text":"Do we need to combine like two of these options and to get something new, innovative that can work better so we get like the good of two or three options and we combine it and work on it?","start":205.73,"end":218.54,"topics":[],"words":[{"text":"Do","start":205.73,"end":206.05},{"text":"we","start":206.05,"end":206.25},{"text":"need","start":206.25,"end":206.49},{"text":"to","start":206.49,"end":206.77},{"text":"combine","start":206.77,"end":207.33},{"text":"like","start":207.49,"end":207.81},{"text":"two","start":207.81,"end":208.05},{"text":"of","start":208.05,"end":208.25},{"text":"these","start":208.25,"end":208.49},{"text":"options","start":208.49,"end":208.97},{"text":"and","start":208.97,"end":209.21},{"text":"to","start":209.21,"end":209.37},{"text":"get","start":209.37,"end":209.57},{"text":"something","start":209.57,"end":209.85},{"text":"new,","start":209.85,"end":210.21},{"text":"innovative","start":210.21,"end":210.89},{"text":"that","start":210.89,"end":211.17},{"text":"can","start":211.17,"end":211.49},{"text":"work","start":211.9,"end":212.1},{"text":"better","start":212.1,"end":212.42},{"text":"so","start":212.42,"end":212.62},{"text":"we","start":212.62,"end":212.74},{"text":"get","start":212.74,"end":212.98},{"text":"like","start":212.98,"end":213.3},{"text":"the","start":213.3,"end":213.54},{"text":"good","start":213.54,"end":213.74},{"text":"of","start":213.74,"end":214.06},{"text":"two","start":215.26,"end":215.62},{"text":"or","start":215.62,"end":215.9},{"text":"three","start":215.9,"end":216.14},{"text":"options","start":216.14,"end":216.54},{"text":"and","start":216.54,"end":216.82},{"text":"we","start":216.82,"end":217.06},{"text":"combine","start":217.06,"end":217.46},{"text":"it","start":217.46,"end":217.62},{"text":"and","start":217.62,"end":217.82},{"text":"work","start":217.82,"end":218.06},{"text":"on","start":218.06,"end":218.26},{"text":"it?","start":218.26,"end":218.54}]},{"text":"I think different things that can take place or maybe one of the countries that can come up and say okay, we have a good experience in like whatever and say, and this can, if we just upgrade a little bit, it can work as International tax solution.","start":219.82,"end":236.54,"topics":[],"words":[{"text":"I","start":219.82,"end":220.1},{"text":"think","start":220.1,"end":220.38},{"text":"different","start":220.54,"end":220.94},{"text":"things","start":221.34,"end":221.74},{"text":"that","start":221.82,"end":222.14},{"text":"can","start":222.14,"end":222.38},{"text":"take","start":222.38,"end":222.62},{"text":"place","start":222.62,"end":222.94},{"text":"or","start":222.94,"end":223.26},{"text":"maybe","start":223.26,"end":223.66},{"text":"one","start":223.66,"end":223.86},{"text":"of","start":223.86,"end":223.98},{"text":"the","start":223.98,"end":224.06},{"text":"countries","start":224.06,"end":224.3},{"text":"that","start":224.3,"end":224.58},{"text":"can","start":224.58,"end":224.86},{"text":"come","start":224.86,"end":225.14},{"text":"up","start":225.14,"end":225.34},{"text":"and","start":225.34,"end":225.58},{"text":"say","start":225.58,"end":225.9},{"text":"okay,","start":225.98,"end":226.42},{"text":"we","start":226.42,"end":226.62},{"text":"have","start":226.62,"end":226.78},{"text":"a","start":226.78,"end":226.9},{"text":"good","start":226.9,"end":227.1},{"text":"experience","start":227.1,"end":227.42},{"text":"in","start":228.3,"end":228.7},{"text":"like","start":228.78,"end":229.18},{"text":"whatever","start":229.58,"end":230.14},{"text":"and","start":230.14,"end":230.42},{"text":"say,","start":230.42,"end":230.7},{"text":"and","start":230.7,"end":230.98},{"text":"this","start":230.98,"end":231.18},{"text":"can,","start":231.18,"end":231.5},{"text":"if","start":232.06,"end":232.34},{"text":"we","start":232.34,"end":232.54},{"text":"just","start":232.54,"end":232.74},{"text":"upgrade","start":232.74,"end":233.14},{"text":"a","start":233.14,"end":233.34},{"text":"little","start":233.34,"end":233.54},{"text":"bit,","start":233.54,"end":233.7},{"text":"it","start":233.7,"end":233.86},{"text":"can","start":233.86,"end":234.06},{"text":"work","start":234.06,"end":234.38},{"text":"as","start":234.7,"end":235.06},{"text":"International","start":235.06,"end":235.42},{"text":"tax","start":235.66,"end":236.02},{"text":"solution.","start":236.02,"end":236.54}]},{"text":"So even something out of these papers are at all that can be someone can bring it to the table.","start":236.94,"end":242.79,"topics":[],"words":[{"text":"So","start":236.94,"end":237.22},{"text":"even","start":237.22,"end":237.46},{"text":"something","start":237.46,"end":237.78},{"text":"out","start":237.78,"end":238.06},{"text":"of","start":238.06,"end":238.3},{"text":"these","start":238.3,"end":238.58},{"text":"papers","start":238.58,"end":239.02},{"text":"are","start":239.02,"end":239.2},{"text":"at","start":239.35,"end":239.47},{"text":"all","start":239.47,"end":239.75},{"text":"that","start":239.75,"end":240.15},{"text":"can","start":240.15,"end":240.47},{"text":"be","start":240.47,"end":240.79},{"text":"someone","start":241.19,"end":241.55},{"text":"can","start":241.55,"end":241.79},{"text":"bring","start":241.79,"end":241.95},{"text":"it","start":241.95,"end":242.11},{"text":"to","start":242.11,"end":242.27},{"text":"the","start":242.27,"end":242.43},{"text":"table.","start":242.43,"end":242.79}]}]},{"sentences":[{"text":"I wish that this will be the direction to be like constructive discussion because in August we will be coming back with the thickest for discussion in the plenary.","start":243.75,"end":254.95,"topics":[],"words":[{"text":"I","start":243.75,"end":244.07},{"text":"wish","start":244.07,"end":244.35},{"text":"that","start":244.35,"end":244.63},{"text":"this","start":244.71,"end":245.03},{"text":"will","start":245.03,"end":245.23},{"text":"be","start":245.23,"end":245.43},{"text":"the","start":245.43,"end":245.63},{"text":"direction","start":245.63,"end":246.15},{"text":"to","start":246.15,"end":246.35},{"text":"be","start":246.35,"end":246.55},{"text":"like","start":246.55,"end":246.79},{"text":"constructive","start":246.79,"end":247.47},{"text":"discussion","start":247.47,"end":247.99},{"text":"because","start":249.27,"end":249.67},{"text":"in","start":250.23,"end":250.51},{"text":"August","start":250.51,"end":251.03},{"text":"we","start":251.03,"end":251.31},{"text":"will","start":251.31,"end":251.47},{"text":"be","start":251.47,"end":251.63},{"text":"coming","start":251.63,"end":251.87},{"text":"back","start":251.87,"end":252.15},{"text":"with","start":252.15,"end":252.47},{"text":"the","start":252.87,"end":253.15},{"text":"thickest","start":253.15,"end":253.55},{"text":"for","start":253.55,"end":253.71},{"text":"discussion","start":253.71,"end":254.11},{"text":"in","start":254.11,"end":254.23},{"text":"the","start":254.23,"end":254.39},{"text":"plenary.","start":254.39,"end":254.95}]},{"text":"And to be able to achieve this we need to get a good direction from the room here how we can move to the solution, what solutions should be in the tickets that we will come with in August.","start":255.269,"end":270.93,"topics":[],"words":[{"text":"And","start":255.269,"end":255.67},{"text":"to","start":255.91,"end":256.19},{"text":"be","start":256.19,"end":256.35},{"text":"able","start":256.35,"end":256.55},{"text":"to","start":256.55,"end":256.75},{"text":"achieve","start":256.75,"end":257.11},{"text":"this","start":257.11,"end":257.43},{"text":"we","start":257.83,"end":258.19},{"text":"need","start":258.19,"end":258.51},{"text":"to","start":258.51,"end":258.75},{"text":"get","start":258.75,"end":259.03},{"text":"a","start":260.07,"end":260.39},{"text":"good","start":260.39,"end":260.71},{"text":"direction","start":261.19,"end":261.91},{"text":"from","start":261.91,"end":262.31},{"text":"the","start":262.55,"end":262.87},{"text":"room","start":262.87,"end":263.15},{"text":"here","start":263.15,"end":263.51},{"text":"how","start":264.07,"end":264.43},{"text":"we","start":264.43,"end":264.71},{"text":"can","start":264.71,"end":265.03},{"text":"move","start":265.03,"end":265.43},{"text":"to","start":265.43,"end":265.71},{"text":"the","start":265.71,"end":265.91},{"text":"solution,","start":265.91,"end":266.35},{"text":"what","start":266.35,"end":266.63},{"text":"solutions","start":266.63,"end":267.11},{"text":"should","start":267.11,"end":267.39},{"text":"be","start":267.39,"end":267.67},{"text":"in","start":268.13,"end":268.25},{"text":"the","start":268.25,"end":268.41},{"text":"tickets","start":268.41,"end":268.81},{"text":"that","start":268.81,"end":268.97},{"text":"we","start":268.97,"end":269.09},{"text":"will","start":269.09,"end":269.21},{"text":"come","start":269.21,"end":269.41},{"text":"with","start":269.41,"end":269.73},{"text":"in","start":270.13,"end":270.45},{"text":"August.","start":270.45,"end":270.93}]},{"text":"So I think we need to move forward to a constructive discussion about how we convert options to solutions which is future proof and to listen to your experience about how you can what you suffered, what you see not working and can be fixed in these options or even new options that you are proposing.","start":271.81,"end":300.44,"topics":[],"words":[{"text":"So","start":271.81,"end":272.21},{"text":"I","start":273.49,"end":273.77},{"text":"think","start":273.77,"end":273.93},{"text":"we","start":273.93,"end":274.09},{"text":"need","start":274.09,"end":274.25},{"text":"to","start":274.25,"end":274.41},{"text":"move","start":274.41,"end":274.65},{"text":"forward","start":274.65,"end":275.01},{"text":"to","start":276.13,"end":276.53},{"text":"a","start":276.85,"end":277.13},{"text":"constructive","start":277.13,"end":277.73},{"text":"discussion","start":277.73,"end":278.29},{"text":"about","start":278.45,"end":278.81},{"text":"how","start":278.81,"end":279.05},{"text":"we","start":279.05,"end":279.21},{"text":"convert","start":279.21,"end":279.65},{"text":"options","start":279.65,"end":280.29},{"text":"to","start":280.37,"end":280.69},{"text":"solutions","start":280.69,"end":281.17},{"text":"which","start":281.65,"end":281.97},{"text":"is","start":281.97,"end":282.29},{"text":"future","start":282.45,"end":282.85},{"text":"proof","start":282.85,"end":283.41},{"text":"and","start":284.29,"end":284.69},{"text":"to","start":284.85,"end":285.13},{"text":"listen","start":285.13,"end":285.45},{"text":"to","start":285.45,"end":285.61},{"text":"your","start":285.61,"end":285.81},{"text":"experience","start":285.81,"end":286.13},{"text":"about","start":287.01,"end":287.41},{"text":"how","start":288.77,"end":289.09},{"text":"you","start":289.09,"end":289.29},{"text":"can","start":289.29,"end":289.57},{"text":"what","start":290.69,"end":290.97},{"text":"you","start":290.97,"end":291.13},{"text":"suffered,","start":291.13,"end":291.65},{"text":"what","start":291.73,"end":292.05},{"text":"you","start":292.05,"end":292.25},{"text":"see","start":292.25,"end":292.53},{"text":"not","start":292.53,"end":292.85},{"text":"working","start":292.85,"end":293.13},{"text":"and","start":293.13,"end":293.41},{"text":"can","start":293.41,"end":293.61},{"text":"be","start":293.61,"end":293.77},{"text":"fixed","start":293.77,"end":294.29},{"text":"in","start":297.56,"end":297.68},{"text":"these","start":297.68,"end":297.88},{"text":"options","start":297.88,"end":298.24},{"text":"or","start":298.24,"end":298.48},{"text":"even","start":298.48,"end":298.76},{"text":"new","start":298.84,"end":299.16},{"text":"options","start":299.16,"end":299.48},{"text":"that","start":299.48,"end":299.68},{"text":"you","start":299.68,"end":299.8},{"text":"are","start":299.8,"end":299.92},{"text":"proposing.","start":299.92,"end":300.44}]},{"text":"So I'm just trying to set the attitude and the direction of discussion in this room to make sure that we are getting out from this session with something solid that we can base build on it on the work streams and then on the tickets that you will see in August.","start":300.76,"end":319.64,"topics":[],"words":[{"text":"So","start":300.76,"end":301.12},{"text":"I'm","start":301.12,"end":301.44},{"text":"just","start":301.44,"end":301.64},{"text":"trying","start":301.64,"end":301.96},{"text":"to","start":301.96,"end":302.32},{"text":"set","start":302.32,"end":302.64},{"text":"the","start":302.64,"end":302.96},{"text":"attitude","start":302.96,"end":303.6},{"text":"and","start":303.6,"end":303.88},{"text":"the","start":303.96,"end":304.32},{"text":"direction","start":304.32,"end":304.76},{"text":"of","start":304.76,"end":304.88},{"text":"discussion","start":304.88,"end":305.44},{"text":"in","start":305.44,"end":305.68},{"text":"this","start":305.68,"end":305.88},{"text":"room","start":305.88,"end":306.2},{"text":"to","start":306.28,"end":306.56},{"text":"make","start":306.56,"end":306.72},{"text":"sure","start":306.72,"end":306.88},{"text":"that","start":306.88,"end":307.04},{"text":"we","start":307.04,"end":307.2},{"text":"are","start":307.2,"end":307.48},{"text":"getting","start":307.48,"end":307.88},{"text":"out","start":307.96,"end":308.36},{"text":"from","start":308.52,"end":308.84},{"text":"this","start":308.84,"end":309.16},{"text":"session","start":309.24,"end":309.64},{"text":"with","start":309.64,"end":309.88},{"text":"something","start":309.88,"end":310.2},{"text":"solid","start":310.36,"end":310.92},{"text":"that","start":311,"end":311.32},{"text":"we","start":311.32,"end":311.52},{"text":"can","start":311.52,"end":311.72},{"text":"base","start":311.72,"end":312.2},{"text":"build","start":312.84,"end":313.16},{"text":"on","start":313.16,"end":313.36},{"text":"it","start":313.36,"end":313.6},{"text":"on","start":313.6,"end":313.8},{"text":"the","start":313.8,"end":313.92},{"text":"work","start":313.92,"end":314.08},{"text":"streams","start":314.08,"end":314.68},{"text":"and","start":314.68,"end":315},{"text":"then","start":315,"end":315.4},{"text":"on","start":315.72,"end":316.04},{"text":"the","start":316.04,"end":316.28},{"text":"tickets","start":316.28,"end":316.76},{"text":"that","start":316.76,"end":317.08},{"text":"you","start":318.04,"end":318.28},{"text":"will","start":318.28,"end":318.44},{"text":"see","start":318.44,"end":318.76},{"text":"in","start":318.92,"end":319.2},{"text":"August.","start":319.2,"end":319.64}]},{"text":"So, so I will leave it here and I think it's time for our co lead Lisa Lott to take over and walk us through her presentation.","start":319.64,"end":329.33,"topics":[],"words":[{"text":"So,","start":319.64,"end":319.9},{"text":"so","start":320.13,"end":320.37},{"text":"I","start":320.77,"end":321.05},{"text":"will","start":321.05,"end":321.21},{"text":"leave","start":321.21,"end":321.37},{"text":"it","start":321.37,"end":321.49},{"text":"here","start":321.49,"end":321.65},{"text":"and","start":321.65,"end":321.97},{"text":"I","start":321.97,"end":322.25},{"text":"think","start":322.25,"end":322.45},{"text":"it's","start":322.45,"end":322.77},{"text":"time","start":322.77,"end":323.01},{"text":"for","start":323.01,"end":323.33},{"text":"our","start":323.89,"end":324.29},{"text":"co","start":324.37,"end":324.69},{"text":"lead","start":324.69,"end":325.01},{"text":"Lisa","start":325.09,"end":325.57},{"text":"Lott","start":325.57,"end":325.97},{"text":"to","start":325.97,"end":326.17},{"text":"take","start":326.17,"end":326.33},{"text":"over","start":326.33,"end":326.61},{"text":"and","start":326.77,"end":327.17},{"text":"walk","start":327.25,"end":327.57},{"text":"us","start":327.57,"end":327.85},{"text":"through","start":327.85,"end":328.17},{"text":"her","start":328.17,"end":328.53},{"text":"presentation.","start":328.61,"end":329.33}]}]}],"speaker":{"name":"Rami","affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":2,"paragraphs":[{"sentences":[{"text":"Liza, thank you very much.","start":329.81,"end":331.81,"topics":[],"words":[{"text":"Liza,","start":329.81,"end":330.53},{"text":"thank","start":330.85,"end":331.17},{"text":"you","start":331.17,"end":331.29},{"text":"very","start":331.29,"end":331.49},{"text":"much.","start":331.49,"end":331.81}]},{"text":"Rami Chair and thank you all for being here.","start":332.69,"end":338.05,"topics":[],"words":[{"text":"Rami","start":332.69,"end":333.37},{"text":"Chair","start":333.37,"end":333.73},{"text":"and","start":334.77,"end":335.17},{"text":"thank","start":335.41,"end":335.77},{"text":"you","start":335.77,"end":336.05},{"text":"all","start":336.21,"end":336.61},{"text":"for","start":337.17,"end":337.49},{"text":"being","start":337.49,"end":337.73},{"text":"here.","start":337.73,"end":338.05}]},{"text":"Katie, we have a presentation.","start":339.01,"end":340.85,"topics":[],"words":[{"text":"Katie,","start":339.01,"end":339.65},{"text":"we","start":339.65,"end":339.85},{"text":"have","start":339.85,"end":340.01},{"text":"a","start":340.01,"end":340.17},{"text":"presentation.","start":340.17,"end":340.85}]},{"text":"First of all, I want to thank all of you participated since we had the last meeting in numerous online occasions, more than 100 participants and thank you very much for that input.","start":341.49,"end":358.54,"topics":[],"words":[{"text":"First","start":341.49,"end":341.81},{"text":"of","start":341.81,"end":342.01},{"text":"all,","start":342.01,"end":342.29},{"text":"I","start":342.29,"end":342.61},{"text":"want","start":342.61,"end":342.85},{"text":"to","start":342.85,"end":343.17},{"text":"thank","start":343.81,"end":344.29},{"text":"all","start":345.66,"end":345.78},{"text":"of","start":345.78,"end":345.94},{"text":"you","start":345.94,"end":346.18},{"text":"participated","start":346.18,"end":347.02},{"text":"since","start":347.02,"end":347.42},{"text":"we","start":348.38,"end":348.7},{"text":"had","start":348.7,"end":349.02},{"text":"the","start":349.82,"end":350.14},{"text":"last","start":350.14,"end":350.42},{"text":"meeting","start":350.42,"end":350.78},{"text":"in","start":351.34,"end":351.74},{"text":"numerous","start":351.98,"end":352.66},{"text":"online","start":352.66,"end":353.02},{"text":"occasions,","start":353.18,"end":353.9},{"text":"more","start":353.98,"end":354.26},{"text":"than","start":354.26,"end":354.46},{"text":"100","start":354.46,"end":354.94},{"text":"participants","start":355.02,"end":355.7},{"text":"and","start":355.7,"end":355.98},{"text":"thank","start":355.98,"end":356.22},{"text":"you","start":356.22,"end":356.34},{"text":"very","start":356.34,"end":356.54},{"text":"much","start":356.54,"end":356.78},{"text":"for","start":356.78,"end":357.02},{"text":"that","start":357.02,"end":357.34},{"text":"input.","start":357.9,"end":358.54}]},{"text":"We I have a responsibility of this draft options paper.","start":359.5,"end":366.14,"topics":[],"words":[{"text":"We","start":359.5,"end":359.9},{"text":"I","start":360.78,"end":361.18},{"text":"have","start":361.74,"end":362.14},{"text":"a","start":362.7,"end":363.02},{"text":"responsibility","start":363.02,"end":363.74},{"text":"of","start":363.9,"end":364.22},{"text":"this","start":364.22,"end":364.54},{"text":"draft","start":364.54,"end":365.14},{"text":"options","start":365.14,"end":365.7},{"text":"paper.","start":365.7,"end":366.14}]}]},{"sentences":[{"text":"It's laying the ground for the next step, which is what our chair has just said is to try to move on the way forward how to solve and how to deal with the issues that we have presented as problems.","start":367.5,"end":387.15,"topics":[],"words":[{"text":"It's","start":367.5,"end":368.06},{"text":"laying","start":368.86,"end":369.34},{"text":"the","start":369.34,"end":369.66},{"text":"ground","start":369.66,"end":369.98},{"text":"for","start":370.14,"end":370.42},{"text":"the","start":370.42,"end":370.62},{"text":"next","start":370.62,"end":370.94},{"text":"step,","start":372.51,"end":372.75},{"text":"which","start":372.75,"end":373.03},{"text":"is","start":373.03,"end":373.23},{"text":"what","start":373.23,"end":373.55},{"text":"our","start":373.71,"end":373.99},{"text":"chair","start":373.99,"end":374.23},{"text":"has","start":374.23,"end":374.51},{"text":"just","start":374.51,"end":374.83},{"text":"said","start":375.39,"end":375.75},{"text":"is","start":375.75,"end":376.07},{"text":"to","start":376.07,"end":376.31},{"text":"try","start":376.31,"end":376.55},{"text":"to","start":376.55,"end":376.79},{"text":"move","start":376.79,"end":377.03},{"text":"on","start":377.03,"end":377.39},{"text":"the","start":377.95,"end":378.23},{"text":"way","start":378.23,"end":378.43},{"text":"forward","start":378.43,"end":378.75},{"text":"how","start":379.63,"end":379.95},{"text":"to","start":379.95,"end":380.19},{"text":"solve","start":380.19,"end":380.67},{"text":"and","start":380.91,"end":381.23},{"text":"how","start":381.23,"end":381.47},{"text":"to","start":381.47,"end":381.79},{"text":"deal","start":382.43,"end":382.83},{"text":"with","start":382.83,"end":383.11},{"text":"the","start":383.11,"end":383.27},{"text":"issues","start":383.27,"end":383.55},{"text":"that","start":383.55,"end":383.83},{"text":"we","start":383.83,"end":384.07},{"text":"have","start":384.07,"end":384.43},{"text":"presented","start":385.63,"end":386.31},{"text":"as","start":386.31,"end":386.51},{"text":"problems.","start":386.51,"end":387.15}]},{"text":"And if I could have.","start":388.43,"end":390.19,"topics":[],"words":[{"text":"And","start":388.43,"end":388.83},{"text":"if","start":388.91,"end":389.31},{"text":"I","start":389.31,"end":389.63},{"text":"could","start":389.63,"end":389.87},{"text":"have.","start":389.87,"end":390.19}]},{"text":"I don't know how to get the presentation there.","start":390.19,"end":392.43,"topics":[],"words":[{"text":"I","start":390.19,"end":390.43},{"text":"don't","start":390.43,"end":390.59},{"text":"know","start":390.59,"end":390.71},{"text":"how","start":390.71,"end":390.87},{"text":"to","start":390.87,"end":391.03},{"text":"get","start":391.03,"end":391.27},{"text":"the","start":391.27,"end":391.59},{"text":"presentation","start":391.59,"end":392.11},{"text":"there.","start":392.11,"end":392.43}]},{"text":"Okay, so I can see otherwise I might have a neck problem.","start":392.83,"end":397.95,"topics":[],"words":[{"text":"Okay,","start":392.83,"end":393.39},{"text":"so","start":395.15,"end":395.51},{"text":"I","start":395.51,"end":395.75},{"text":"can","start":395.75,"end":395.91},{"text":"see","start":395.91,"end":396.19},{"text":"otherwise","start":396.19,"end":396.59},{"text":"I","start":396.59,"end":396.83},{"text":"might","start":396.83,"end":397.07},{"text":"have","start":397.07,"end":397.27},{"text":"a","start":397.27,"end":397.39},{"text":"neck","start":397.39,"end":397.63},{"text":"problem.","start":397.63,"end":397.95}]},{"text":"They're trying to get it.","start":399.05,"end":399.93,"topics":[],"words":[{"text":"They're","start":399.05,"end":399.29},{"text":"trying","start":399.29,"end":399.41},{"text":"to","start":399.41,"end":399.53},{"text":"get","start":399.53,"end":399.65},{"text":"it.","start":399.65,"end":399.93}]}]},{"sentences":[{"text":"Okay, they will get okay.","start":400.01,"end":401.69,"topics":[],"words":[{"text":"Okay,","start":400.01,"end":400.41},{"text":"they","start":400.41,"end":400.61},{"text":"will","start":400.61,"end":400.77},{"text":"get","start":400.77,"end":401.05},{"text":"okay.","start":401.13,"end":401.69}]},{"text":"So you know, the paper is my responsibility.","start":402.01,"end":405.29,"topics":[],"words":[{"text":"So","start":402.01,"end":402.41},{"text":"you","start":402.65,"end":402.93},{"text":"know,","start":402.93,"end":403.21},{"text":"the","start":403.21,"end":403.53},{"text":"paper","start":403.53,"end":403.93},{"text":"is","start":403.93,"end":404.33},{"text":"my","start":404.33,"end":404.69},{"text":"responsibility.","start":404.69,"end":405.29}]},{"text":"I of course have had lots of help from the Secretariat.","start":405.53,"end":409.37,"topics":[],"words":[{"text":"I","start":405.53,"end":405.85},{"text":"of","start":405.85,"end":406.09},{"text":"course","start":406.09,"end":406.33},{"text":"have","start":406.33,"end":406.53},{"text":"had","start":406.53,"end":406.81},{"text":"lots","start":406.97,"end":407.29},{"text":"of","start":407.29,"end":407.53},{"text":"help","start":407.93,"end":408.29},{"text":"from","start":408.29,"end":408.53},{"text":"the","start":408.53,"end":408.69},{"text":"Secretariat.","start":408.69,"end":409.37}]},{"text":"Unfortunately Patricia is not feeling well and she's not going to take part today.","start":409.53,"end":413.77,"topics":[],"words":[{"text":"Unfortunately","start":409.53,"end":410.37},{"text":"Patricia","start":410.37,"end":411.05},{"text":"is","start":411.05,"end":411.25},{"text":"not","start":411.25,"end":411.41},{"text":"feeling","start":411.41,"end":411.69},{"text":"well","start":411.69,"end":411.93},{"text":"and","start":411.93,"end":412.13},{"text":"she's","start":412.13,"end":412.33},{"text":"not","start":412.33,"end":412.49},{"text":"going","start":412.49,"end":412.69},{"text":"to","start":412.69,"end":412.89},{"text":"take","start":412.89,"end":413.17},{"text":"part","start":413.17,"end":413.45},{"text":"today.","start":413.45,"end":413.77}]},{"text":"But of course she has been very helpful in doing this presentation, this draft options paper and you know, it's a responsibility for the co lead to do this draft options paper.","start":414.89,"end":432.11,"topics":[],"words":[{"text":"But","start":414.89,"end":415.29},{"text":"of","start":415.37,"end":415.65},{"text":"course","start":415.65,"end":415.85},{"text":"she","start":415.85,"end":416.13},{"text":"has","start":416.13,"end":416.45},{"text":"been","start":416.45,"end":416.81},{"text":"very","start":417.45,"end":417.77},{"text":"helpful","start":417.77,"end":418.21},{"text":"in","start":418.21,"end":418.57},{"text":"doing","start":420.41,"end":420.73},{"text":"this","start":420.73,"end":420.97},{"text":"presentation,","start":420.97,"end":421.69},{"text":"this","start":422.73,"end":423.05},{"text":"draft","start":423.05,"end":423.41},{"text":"options","start":423.41,"end":423.81},{"text":"paper","start":423.81,"end":424.25},{"text":"and","start":424.65,"end":425.05},{"text":"you","start":426.67,"end":426.79},{"text":"know,","start":426.79,"end":427.07},{"text":"it's","start":427.71,"end":428.07},{"text":"a","start":428.07,"end":428.23},{"text":"responsibility","start":428.23,"end":428.83},{"text":"for","start":428.83,"end":429.11},{"text":"the","start":429.11,"end":429.27},{"text":"co","start":429.27,"end":429.51},{"text":"lead","start":429.51,"end":429.83},{"text":"to","start":429.83,"end":430.19},{"text":"do","start":430.27,"end":430.59},{"text":"this","start":430.59,"end":430.87},{"text":"draft","start":430.87,"end":431.27},{"text":"options","start":431.27,"end":431.67},{"text":"paper.","start":431.67,"end":432.11}]}]},{"sentences":[{"text":"I have tried the Secretariat have tried to be as you know, showing the options that has been discussed and the different views that have been indicated in the meetings.","start":433.39,"end":445.39,"topics":[],"words":[{"text":"I","start":433.39,"end":433.71},{"text":"have","start":433.71,"end":433.91},{"text":"tried","start":433.91,"end":434.19},{"text":"the","start":434.19,"end":434.39},{"text":"Secretariat","start":434.39,"end":434.99},{"text":"have","start":434.99,"end":435.19},{"text":"tried","start":435.19,"end":435.43},{"text":"to","start":435.43,"end":435.59},{"text":"be","start":435.59,"end":435.83},{"text":"as","start":435.83,"end":436.19},{"text":"you","start":436.99,"end":437.31},{"text":"know,","start":437.31,"end":437.63},{"text":"showing","start":438.43,"end":439.07},{"text":"the","start":439.23,"end":439.51},{"text":"options","start":439.51,"end":439.99},{"text":"that","start":439.99,"end":440.27},{"text":"has","start":440.27,"end":440.51},{"text":"been","start":440.51,"end":440.71},{"text":"discussed","start":440.71,"end":441.269},{"text":"and","start":441.269,"end":441.509},{"text":"the","start":441.509,"end":441.79},{"text":"different","start":441.79,"end":442.15},{"text":"views","start":442.15,"end":442.63},{"text":"that","start":442.63,"end":442.79},{"text":"have","start":442.79,"end":442.99},{"text":"been","start":442.99,"end":443.31},{"text":"indicated","start":443.63,"end":444.35},{"text":"in","start":444.35,"end":444.63},{"text":"the","start":444.63,"end":444.79},{"text":"meetings.","start":444.79,"end":445.39}]},{"text":"Not everyone is happy and that's sometimes a good thing they say when you negotiate.","start":447.39,"end":451.79,"topics":[],"words":[{"text":"Not","start":447.39,"end":447.71},{"text":"everyone","start":447.71,"end":447.99},{"text":"is","start":447.99,"end":448.27},{"text":"happy","start":448.27,"end":448.71},{"text":"and","start":448.71,"end":449.03},{"text":"that's","start":449.03,"end":449.51},{"text":"sometimes","start":449.51,"end":449.83},{"text":"a","start":449.83,"end":449.99},{"text":"good","start":449.99,"end":450.19},{"text":"thing","start":450.19,"end":450.39},{"text":"they","start":450.39,"end":450.59},{"text":"say","start":450.59,"end":450.83},{"text":"when","start":450.83,"end":451.07},{"text":"you","start":451.07,"end":451.27},{"text":"negotiate.","start":451.27,"end":451.79}]},{"text":"But hopefully all the points are there.","start":452.11,"end":456.43,"topics":[],"words":[{"text":"But","start":452.11,"end":452.35},{"text":"hopefully","start":453.71,"end":454.43},{"text":"all","start":454.75,"end":455.07},{"text":"the","start":455.07,"end":455.31},{"text":"points","start":455.31,"end":455.63},{"text":"are","start":455.71,"end":456.07},{"text":"there.","start":456.07,"end":456.43}]},{"text":"Some would like to have them more detailed and because of the scope and we need to read everything, it hasn't been as long as some would have liked.","start":456.91,"end":467.55,"topics":[],"words":[{"text":"Some","start":456.91,"end":457.27},{"text":"would","start":457.27,"end":457.55},{"text":"like","start":457.55,"end":457.79},{"text":"to","start":457.79,"end":457.99},{"text":"have","start":457.99,"end":458.19},{"text":"them","start":458.19,"end":458.51},{"text":"more","start":458.51,"end":458.87},{"text":"detailed","start":458.87,"end":459.71},{"text":"and","start":460.11,"end":460.51},{"text":"because","start":461.23,"end":461.59},{"text":"of","start":461.59,"end":461.83},{"text":"the","start":461.83,"end":461.99},{"text":"scope","start":461.99,"end":462.43},{"text":"and","start":462.43,"end":462.75},{"text":"we","start":463.31,"end":463.59},{"text":"need","start":463.59,"end":463.79},{"text":"to","start":463.79,"end":463.99},{"text":"read","start":463.99,"end":464.23},{"text":"everything,","start":464.23,"end":464.59},{"text":"it","start":464.67,"end":464.95},{"text":"hasn't","start":464.95,"end":465.35},{"text":"been","start":465.35,"end":465.55},{"text":"as","start":465.55,"end":465.79},{"text":"long","start":465.79,"end":466.03},{"text":"as","start":466.03,"end":466.31},{"text":"some","start":466.31,"end":466.59},{"text":"would","start":466.59,"end":466.79},{"text":"have","start":466.79,"end":466.99},{"text":"liked.","start":466.99,"end":467.55}]},{"text":"But I hope it gives the foundation for the next step, which is very important now that we actually go through and start thinking of the way forward.","start":468.35,"end":479.39,"topics":[],"words":[{"text":"But","start":468.35,"end":468.67},{"text":"I","start":468.67,"end":468.91},{"text":"hope","start":468.91,"end":469.15},{"text":"it","start":469.15,"end":469.35},{"text":"gives","start":469.35,"end":469.67},{"text":"the","start":469.67,"end":469.87},{"text":"foundation","start":469.87,"end":470.47},{"text":"for","start":470.47,"end":470.71},{"text":"the","start":470.71,"end":470.87},{"text":"next","start":470.87,"end":471.07},{"text":"step,","start":471.07,"end":471.31},{"text":"which","start":471.31,"end":471.55},{"text":"is","start":471.55,"end":471.87},{"text":"very","start":473.07,"end":473.47},{"text":"important","start":474.11,"end":474.51},{"text":"now","start":474.67,"end":474.99},{"text":"that","start":474.99,"end":475.19},{"text":"we","start":475.19,"end":475.39},{"text":"actually","start":475.39,"end":475.67},{"text":"go","start":475.67,"end":475.99},{"text":"through","start":475.99,"end":476.35},{"text":"and","start":476.75,"end":477.15},{"text":"start","start":477.39,"end":477.79},{"text":"thinking","start":478.27,"end":478.55},{"text":"of","start":478.55,"end":478.67},{"text":"the","start":478.67,"end":478.79},{"text":"way","start":478.79,"end":479.03},{"text":"forward.","start":479.03,"end":479.39}]}]},{"sentences":[{"text":"So I'm going to warm you up now with a little bit of a resume of the paper.","start":480.27,"end":486.19,"topics":[],"words":[{"text":"So","start":480.27,"end":480.55},{"text":"I'm","start":480.55,"end":480.75},{"text":"going","start":480.75,"end":480.87},{"text":"to","start":480.87,"end":481.03},{"text":"warm","start":481.03,"end":481.31},{"text":"you","start":481.31,"end":481.51},{"text":"up","start":481.51,"end":481.75},{"text":"now","start":481.75,"end":482.03},{"text":"with","start":482.03,"end":482.27},{"text":"a","start":482.27,"end":482.47},{"text":"little","start":482.47,"end":482.67},{"text":"bit","start":482.67,"end":482.87},{"text":"of","start":482.87,"end":483.15},{"text":"a","start":483.55,"end":483.83},{"text":"resume","start":483.83,"end":484.43},{"text":"of","start":484.43,"end":484.75},{"text":"the","start":485.55,"end":485.83},{"text":"paper.","start":485.83,"end":486.19}]},{"text":"So the next slide please, Katie.","start":487.15,"end":489.39,"topics":[],"words":[{"text":"So","start":487.15,"end":487.43},{"text":"the","start":487.43,"end":487.59},{"text":"next","start":487.59,"end":487.87},{"text":"slide","start":487.87,"end":488.27},{"text":"please,","start":488.27,"end":488.59},{"text":"Katie.","start":488.67,"end":489.39}]},{"text":"So first of all we have the statement of the problem.","start":489.47,"end":493.63,"topics":[],"words":[{"text":"So","start":489.47,"end":489.87},{"text":"first","start":490.83,"end":491.11},{"text":"of","start":491.11,"end":491.27},{"text":"all","start":491.27,"end":491.43},{"text":"we","start":491.43,"end":491.63},{"text":"have","start":491.63,"end":491.95},{"text":"the","start":492.27,"end":492.59},{"text":"statement","start":492.59,"end":492.91},{"text":"of","start":492.91,"end":493.19},{"text":"the","start":493.19,"end":493.35},{"text":"problem.","start":493.35,"end":493.63}]},{"text":"There are two primary approaches to taxation of cross border services and of course variations of them.","start":494.99,"end":503.15,"topics":[],"words":[{"text":"There","start":494.99,"end":495.35},{"text":"are","start":495.35,"end":495.71},{"text":"two","start":496.67,"end":497.03},{"text":"primary","start":497.03,"end":497.59},{"text":"approaches","start":497.59,"end":498.15},{"text":"to","start":498.15,"end":498.31},{"text":"taxation","start":498.31,"end":498.87},{"text":"of","start":498.87,"end":499.15},{"text":"cross","start":499.15,"end":499.47},{"text":"border","start":499.47,"end":499.83},{"text":"services","start":499.83,"end":500.19},{"text":"and","start":501.07,"end":501.39},{"text":"of","start":501.39,"end":501.59},{"text":"course","start":501.59,"end":501.87},{"text":"variations","start":502.11,"end":502.75},{"text":"of","start":502.75,"end":502.95},{"text":"them.","start":502.95,"end":503.15}]},{"text":"But the two primary approaches that we have is the based on the physical presence, the place where services are performed or the gross basis withholding taxes.","start":503.15,"end":513.3,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."},{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Choosing between gross withholding and net basis taxation for cross-border services, with attention to rate limits, simplicity, and the impact on low-margin service models."}],"words":[{"text":"But","start":503.15,"end":503.35},{"text":"the","start":503.35,"end":503.51},{"text":"two","start":503.51,"end":503.75},{"text":"primary","start":503.75,"end":504.27},{"text":"approaches","start":504.27,"end":504.79},{"text":"that","start":504.79,"end":504.95},{"text":"we","start":504.95,"end":505.11},{"text":"have","start":505.11,"end":505.39},{"text":"is","start":505.94,"end":506.06},{"text":"the","start":506.06,"end":506.26},{"text":"based","start":506.26,"end":506.54},{"text":"on","start":506.54,"end":506.82},{"text":"the","start":506.82,"end":507.02},{"text":"physical","start":507.02,"end":507.42},{"text":"presence,","start":507.42,"end":507.94},{"text":"the","start":508.02,"end":508.34},{"text":"place","start":508.34,"end":508.58},{"text":"where","start":508.58,"end":508.86},{"text":"services","start":508.86,"end":509.22},{"text":"are","start":509.38,"end":509.7},{"text":"performed","start":509.7,"end":510.42},{"text":"or","start":510.82,"end":511.14},{"text":"the","start":511.14,"end":511.38},{"text":"gross","start":511.38,"end":511.7},{"text":"basis","start":511.7,"end":512.1},{"text":"withholding","start":512.1,"end":512.7},{"text":"taxes.","start":512.7,"end":513.3}]}]},{"sentences":[{"text":"So the problem is that when we had services provided on site, the two approaches produced similar results in the old days as more type of services are digitally delivered.","start":515.22,"end":529.46,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."},{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."}],"words":[{"text":"So","start":515.22,"end":515.5},{"text":"the","start":515.5,"end":515.66},{"text":"problem","start":515.66,"end":515.94},{"text":"is","start":516.02,"end":516.42},{"text":"that","start":516.5,"end":516.9},{"text":"when","start":516.98,"end":517.3},{"text":"we","start":517.3,"end":517.58},{"text":"had","start":517.58,"end":517.94},{"text":"services","start":518.98,"end":519.38},{"text":"provided","start":519.46,"end":520.02},{"text":"on","start":520.02,"end":520.26},{"text":"site,","start":520.26,"end":520.58},{"text":"the","start":520.82,"end":521.18},{"text":"two","start":521.18,"end":521.54},{"text":"approaches","start":521.94,"end":522.62},{"text":"produced","start":522.62,"end":523.1},{"text":"similar","start":523.1,"end":523.46},{"text":"results","start":523.46,"end":523.86},{"text":"in","start":524.1,"end":524.38},{"text":"the","start":524.38,"end":524.58},{"text":"old","start":524.58,"end":524.82},{"text":"days","start":524.82,"end":525.14},{"text":"as","start":526.02,"end":526.34},{"text":"more","start":526.34,"end":526.62},{"text":"type","start":526.62,"end":526.98},{"text":"of","start":526.98,"end":527.14},{"text":"services","start":527.14,"end":527.46},{"text":"are","start":527.78,"end":528.18},{"text":"digitally","start":528.18,"end":528.86},{"text":"delivered.","start":528.86,"end":529.46}]},{"text":"Tax treaty tests based on physical presence limits taxation under the gross withholding taxes more than the first one with the physical presence.","start":529.94,"end":541.62,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."},{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Choosing between gross withholding and net basis taxation for cross-border services, with attention to rate limits, simplicity, and the impact on low-margin service models."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"Tax","start":529.94,"end":530.34},{"text":"treaty","start":530.34,"end":530.9},{"text":"tests","start":530.9,"end":531.46},{"text":"based","start":531.86,"end":532.1},{"text":"on","start":532.1,"end":532.46},{"text":"physical","start":532.46,"end":532.94},{"text":"presence","start":532.94,"end":533.54},{"text":"limits","start":534.02,"end":534.62},{"text":"taxation","start":534.62,"end":535.38},{"text":"under","start":535.62,"end":536.02},{"text":"the","start":536.74,"end":537.1},{"text":"gross","start":537.1,"end":537.46},{"text":"withholding","start":537.46,"end":538.02},{"text":"taxes","start":538.02,"end":538.58},{"text":"more","start":538.58,"end":538.98},{"text":"than","start":538.98,"end":539.38},{"text":"the","start":539.62,"end":539.94},{"text":"first","start":539.94,"end":540.18},{"text":"one","start":540.18,"end":540.42},{"text":"with","start":540.42,"end":540.66},{"text":"the","start":540.66,"end":540.82},{"text":"physical","start":540.82,"end":541.14},{"text":"presence.","start":541.14,"end":541.62}]},{"text":"And of course when you have a physical presence test, when you don't need a physical presence to provide a service, and when that type of services is actually outweighing by far other services, then we might have a problem.","start":541.86,"end":555.54,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."},{"key":"service-categorization","label":"Service Categorization","description":"Differentiating service types (e.g., physically performed, remotely provided, automated digital, core vs. ancillary) to enable tailored nexus rules, rates, and administration."}],"words":[{"text":"And","start":541.86,"end":542.14},{"text":"of","start":542.14,"end":542.3},{"text":"course","start":542.3,"end":542.5},{"text":"when","start":542.5,"end":542.7},{"text":"you","start":542.7,"end":542.86},{"text":"have","start":542.86,"end":543.02},{"text":"a","start":543.02,"end":543.14},{"text":"physical","start":543.14,"end":543.54},{"text":"presence","start":543.54,"end":543.98},{"text":"test,","start":543.98,"end":544.26},{"text":"when","start":544.26,"end":544.46},{"text":"you","start":544.46,"end":544.62},{"text":"don't","start":544.62,"end":544.82},{"text":"need","start":544.82,"end":544.98},{"text":"a","start":544.98,"end":545.14},{"text":"physical","start":545.14,"end":545.5},{"text":"presence","start":545.5,"end":545.98},{"text":"to","start":545.98,"end":546.26},{"text":"provide","start":546.26,"end":546.54},{"text":"a","start":546.54,"end":546.78},{"text":"service,","start":546.78,"end":547.06},{"text":"and","start":547.38,"end":547.659},{"text":"when","start":547.659,"end":547.859},{"text":"that","start":547.859,"end":548.1},{"text":"type","start":548.1,"end":548.38},{"text":"of","start":548.38,"end":548.62},{"text":"services","start":548.62,"end":548.98},{"text":"is","start":549.22,"end":549.54},{"text":"actually","start":549.54,"end":549.86},{"text":"outweighing","start":550.18,"end":551.22},{"text":"by","start":551.62,"end":551.98},{"text":"far","start":551.98,"end":552.34},{"text":"other","start":552.74,"end":553.14},{"text":"services,","start":553.22,"end":553.62},{"text":"then","start":554.1,"end":554.42},{"text":"we","start":554.42,"end":554.66},{"text":"might","start":554.66,"end":554.94},{"text":"have","start":554.94,"end":555.14},{"text":"a","start":555.14,"end":555.26},{"text":"problem.","start":555.26,"end":555.54}]},{"text":"At least most of us think that is a problem problem.","start":555.7,"end":558.42,"topics":[],"words":[{"text":"At","start":555.7,"end":555.98},{"text":"least","start":555.98,"end":556.26},{"text":"most","start":556.34,"end":556.66},{"text":"of","start":556.66,"end":556.86},{"text":"us","start":556.86,"end":557.02},{"text":"think","start":557.02,"end":557.3},{"text":"that","start":557.3,"end":557.58},{"text":"is","start":557.58,"end":557.78},{"text":"a","start":557.78,"end":557.94},{"text":"problem","start":557.94,"end":557.95},{"text":"problem.","start":558.18,"end":558.42}]},{"text":"Next slide.","start":559.3,"end":560.02,"topics":[],"words":[{"text":"Next","start":559.3,"end":559.62},{"text":"slide.","start":559.62,"end":560.02}]}]},{"sentences":[{"text":"Now developing countries often import more services than they export and the fiscal effect on the developing country is influenced by taxation of both the service provider and the local payer.","start":562.18,"end":576.18,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"Now","start":562.18,"end":562.54},{"text":"developing","start":562.54,"end":563.1},{"text":"countries","start":563.1,"end":563.38},{"text":"often","start":563.78,"end":564.18},{"text":"import","start":564.26,"end":564.66},{"text":"more","start":564.9,"end":565.22},{"text":"services","start":565.22,"end":565.54},{"text":"than","start":566.34,"end":566.66},{"text":"they","start":566.66,"end":566.94},{"text":"export","start":566.94,"end":567.54},{"text":"and","start":568.26,"end":568.54},{"text":"the","start":568.54,"end":568.7},{"text":"fiscal","start":568.7,"end":569.1},{"text":"effect","start":569.1,"end":569.38},{"text":"on","start":569.38,"end":569.66},{"text":"the","start":569.66,"end":569.82},{"text":"developing","start":569.82,"end":570.38},{"text":"country","start":570.38,"end":570.74},{"text":"is","start":570.74,"end":571.1},{"text":"influenced","start":571.1,"end":571.78},{"text":"by","start":571.86,"end":572.18},{"text":"taxation","start":572.18,"end":572.86},{"text":"of","start":572.86,"end":573.14},{"text":"both","start":573.14,"end":573.38},{"text":"the","start":573.38,"end":573.58},{"text":"service","start":573.58,"end":573.859},{"text":"provider","start":573.859,"end":574.58},{"text":"and","start":574.58,"end":574.98},{"text":"the","start":574.98,"end":575.3},{"text":"local","start":575.3,"end":575.58},{"text":"payer.","start":575.58,"end":576.18}]},{"text":"Developing countries also have higher corporate mostly mostly have higher corporate tax rates creating an incentive to increase deductible payments.","start":576.98,"end":587.83,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"Developing","start":576.98,"end":577.62},{"text":"countries","start":577.62,"end":577.94},{"text":"also","start":578.1,"end":578.5},{"text":"have","start":579.94,"end":580.26},{"text":"higher","start":580.26,"end":580.58},{"text":"corporate","start":580.58,"end":581.14},{"text":"mostly","start":581.14,"end":581.7},{"text":"mostly","start":581.7,"end":582.18},{"text":"have","start":582.18,"end":582.46},{"text":"higher","start":582.46,"end":582.78},{"text":"corporate","start":582.78,"end":583.26},{"text":"tax","start":583.26,"end":583.5},{"text":"rates","start":583.5,"end":583.94},{"text":"creating","start":584.23,"end":584.55},{"text":"an","start":584.55,"end":584.79},{"text":"incentive","start":584.79,"end":585.51},{"text":"to","start":585.75,"end":586.07},{"text":"increase","start":586.07,"end":586.39},{"text":"deductible","start":586.55,"end":587.27},{"text":"payments.","start":587.27,"end":587.83}]},{"text":"So we have a profit shifting problem here.","start":587.91,"end":590.63,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"So","start":587.91,"end":588.15},{"text":"we","start":588.15,"end":588.27},{"text":"have","start":588.27,"end":588.43},{"text":"a","start":588.43,"end":588.59},{"text":"profit","start":588.59,"end":588.95},{"text":"shifting","start":588.95,"end":589.51},{"text":"problem","start":589.83,"end":590.23},{"text":"here.","start":590.23,"end":590.63}]},{"text":"Also we have found out that developing countries may have small treaty networks and the treaties they do have might though be covering most of their trade and investment.","start":592.63,"end":606.31,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"Also","start":592.63,"end":593.03},{"text":"we","start":593.11,"end":593.43},{"text":"have","start":593.43,"end":593.75},{"text":"found","start":594.07,"end":594.43},{"text":"out","start":594.43,"end":594.75},{"text":"that","start":594.75,"end":595.11},{"text":"developing","start":595.35,"end":595.99},{"text":"countries","start":595.99,"end":596.31},{"text":"may","start":596.47,"end":596.79},{"text":"have","start":596.79,"end":597.11},{"text":"small","start":597.19,"end":597.59},{"text":"treaty","start":597.59,"end":598.23},{"text":"networks","start":598.23,"end":598.95},{"text":"and","start":599.43,"end":599.71},{"text":"the","start":599.71,"end":599.87},{"text":"treaties","start":599.87,"end":600.35},{"text":"they","start":600.35,"end":600.59},{"text":"do","start":600.59,"end":600.83},{"text":"have","start":600.83,"end":601.19},{"text":"might","start":601.99,"end":602.39},{"text":"though","start":602.47,"end":602.87},{"text":"be","start":603.59,"end":603.99},{"text":"covering","start":604.47,"end":605.03},{"text":"most","start":605.03,"end":605.27},{"text":"of","start":605.27,"end":605.43},{"text":"their","start":605.43,"end":605.59},{"text":"trade","start":605.59,"end":605.83},{"text":"and","start":605.83,"end":606.03},{"text":"investment.","start":606.03,"end":606.31}]},{"text":"So there's a small group, but they cover a lot of investment into their countries.","start":606.47,"end":611.21,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"So","start":606.47,"end":606.71},{"text":"there's","start":606.71,"end":606.99},{"text":"a","start":606.99,"end":607.11},{"text":"small","start":607.11,"end":607.31},{"text":"group,","start":607.31,"end":607.67},{"text":"but","start":607.75,"end":608.11},{"text":"they","start":608.11,"end":608.39},{"text":"cover","start":608.39,"end":608.71},{"text":"a","start":608.71,"end":608.95},{"text":"lot","start":608.95,"end":609.19},{"text":"of","start":609.19,"end":609.59},{"text":"investment","start":609.93,"end":610.17},{"text":"into","start":610.25,"end":610.61},{"text":"their","start":610.61,"end":610.89},{"text":"countries.","start":610.89,"end":611.21}]}]},{"sentences":[{"text":"And what they have told us in the meeting is that they find it very difficult to negotiate change of terms in those bilateral tax treaties they have.","start":612.49,"end":622.89,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"And","start":612.49,"end":612.77},{"text":"what","start":612.77,"end":612.97},{"text":"they","start":612.97,"end":613.21},{"text":"have","start":613.21,"end":613.53},{"text":"told","start":613.53,"end":613.85},{"text":"us","start":613.85,"end":614.09},{"text":"in","start":614.09,"end":614.29},{"text":"the","start":614.29,"end":614.45},{"text":"meeting","start":614.45,"end":614.73},{"text":"is","start":614.73,"end":615.01},{"text":"that","start":615.01,"end":615.21},{"text":"they","start":615.21,"end":615.45},{"text":"find","start":615.45,"end":615.69},{"text":"it","start":615.69,"end":615.97},{"text":"very","start":615.97,"end":616.29},{"text":"difficult","start":616.29,"end":616.97},{"text":"to","start":617.29,"end":617.69},{"text":"negotiate","start":617.69,"end":618.41},{"text":"change","start":618.97,"end":619.37},{"text":"of","start":619.37,"end":619.69},{"text":"terms","start":619.69,"end":620.01},{"text":"in","start":620.09,"end":620.41},{"text":"those","start":620.41,"end":620.69},{"text":"bilateral","start":620.69,"end":621.33},{"text":"tax","start":621.33,"end":621.61},{"text":"treaties","start":621.61,"end":622.17},{"text":"they","start":622.25,"end":622.57},{"text":"have.","start":622.57,"end":622.89}]},{"text":"We have also discussed the situation of developing countries that might want to be included in the multilateral approach, although they don't have very many tax treaties or you know, this is something that I think is really important to understand.","start":623.69,"end":641.76,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"We","start":623.69,"end":624.01},{"text":"have","start":624.01,"end":624.25},{"text":"also","start":624.25,"end":624.57},{"text":"discussed","start":624.73,"end":625.53},{"text":"the","start":626.09,"end":626.41},{"text":"situation","start":626.41,"end":626.89},{"text":"of","start":626.97,"end":627.33},{"text":"developing","start":627.33,"end":627.97},{"text":"countries","start":627.97,"end":628.33},{"text":"that","start":628.65,"end":629.05},{"text":"might","start":629.05,"end":629.45},{"text":"want","start":629.53,"end":629.93},{"text":"to","start":630.01,"end":630.41},{"text":"be","start":630.81,"end":631.21},{"text":"included","start":631.29,"end":632.05},{"text":"in","start":632.05,"end":632.29},{"text":"the","start":632.29,"end":632.45},{"text":"multilateral","start":632.45,"end":633.25},{"text":"approach,","start":633.25,"end":633.53},{"text":"although","start":634.41,"end":634.81},{"text":"they","start":634.81,"end":635.01},{"text":"don't","start":635.01,"end":635.25},{"text":"have","start":635.25,"end":635.45},{"text":"very","start":635.45,"end":635.73},{"text":"many","start":635.73,"end":636.01},{"text":"tax","start":636.01,"end":636.25},{"text":"treaties","start":636.25,"end":636.73},{"text":"or","start":636.88,"end":637.12},{"text":"you","start":637.2,"end":637.48},{"text":"know,","start":637.48,"end":637.76},{"text":"this","start":638,"end":638.28},{"text":"is","start":638.28,"end":638.44},{"text":"something","start":638.44,"end":638.72},{"text":"that","start":638.72,"end":639.12},{"text":"I","start":639.36,"end":639.64},{"text":"think","start":639.64,"end":639.8},{"text":"is","start":639.8,"end":640},{"text":"really","start":640,"end":640.28},{"text":"important","start":640.28,"end":640.64},{"text":"to","start":641.2,"end":641.48},{"text":"understand.","start":641.48,"end":641.76}]},{"text":"Many developing countries hasn't entered into double tax treaties because they are aware of the problems they might face today with services and therefore to provide a solution whereby we can have stable conditions.","start":642.88,"end":657.6,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"Many","start":642.88,"end":643.24},{"text":"developing","start":643.24,"end":643.8},{"text":"countries","start":643.8,"end":644.08},{"text":"hasn't","start":644.08,"end":644.68},{"text":"entered","start":644.68,"end":645.12},{"text":"into","start":645.12,"end":645.44},{"text":"double","start":645.68,"end":646.08},{"text":"tax","start":646.08,"end":646.36},{"text":"treaties","start":646.36,"end":646.84},{"text":"because","start":646.84,"end":647.16},{"text":"they","start":647.16,"end":647.44},{"text":"are","start":647.44,"end":647.72},{"text":"aware","start":647.72,"end":648.16},{"text":"of","start":648.16,"end":648.44},{"text":"the","start":648.44,"end":648.64},{"text":"problems","start":648.64,"end":649.2},{"text":"they","start":649.2,"end":649.44},{"text":"might","start":649.44,"end":649.72},{"text":"face","start":649.72,"end":650.08},{"text":"today","start":650.56,"end":650.96},{"text":"with","start":651.2,"end":651.56},{"text":"services","start":651.56,"end":651.92},{"text":"and","start":652.799,"end":653.12},{"text":"therefore","start":653.12,"end":653.6},{"text":"to","start":653.68,"end":654},{"text":"provide","start":654,"end":654.32},{"text":"a","start":654.32,"end":654.6},{"text":"solution","start":654.6,"end":655.12},{"text":"whereby","start":655.2,"end":655.76},{"text":"we","start":655.76,"end":655.96},{"text":"can","start":655.96,"end":656.16},{"text":"have","start":656.16,"end":656.48},{"text":"stable","start":656.48,"end":656.96},{"text":"conditions.","start":656.96,"end":657.6}]},{"text":"International cross border is also important for them.","start":657.76,"end":661.76,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"International","start":657.76,"end":658.16},{"text":"cross","start":658.48,"end":658.84},{"text":"border","start":658.84,"end":659.28},{"text":"is","start":659.84,"end":660.12},{"text":"also","start":660.12,"end":660.36},{"text":"important","start":660.36,"end":660.72},{"text":"for","start":661.12,"end":661.44},{"text":"them.","start":661.44,"end":661.76}]},{"text":"So we should not only talk about the existing bilateral treaty thesis, but also be aware of this outstanding sort of group of countries that might want to be included in this type of solutions for double taxation.","start":662.57,"end":680.81,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"So","start":662.57,"end":662.65},{"text":"we","start":662.65,"end":662.77},{"text":"should","start":662.77,"end":662.93},{"text":"not","start":662.93,"end":663.13},{"text":"only","start":663.13,"end":663.45},{"text":"talk","start":663.61,"end":663.89},{"text":"about","start":663.89,"end":664.17},{"text":"the","start":665.29,"end":665.57},{"text":"existing","start":665.57,"end":666.05},{"text":"bilateral","start":666.05,"end":666.69},{"text":"treaty","start":666.69,"end":667.25},{"text":"thesis,","start":667.25,"end":667.81},{"text":"but","start":667.81,"end":668.09},{"text":"also","start":668.09,"end":668.41},{"text":"be","start":668.97,"end":669.25},{"text":"aware","start":669.25,"end":669.61},{"text":"of","start":669.69,"end":670.09},{"text":"this","start":670.89,"end":671.29},{"text":"outstanding","start":671.29,"end":672.25},{"text":"sort","start":672.33,"end":672.65},{"text":"of","start":672.65,"end":672.89},{"text":"group","start":674.01,"end":674.41},{"text":"of","start":674.41,"end":674.81},{"text":"countries","start":674.81,"end":675.21},{"text":"that","start":675.29,"end":675.61},{"text":"might","start":675.61,"end":675.85},{"text":"want","start":675.85,"end":676.09},{"text":"to","start":676.09,"end":676.41},{"text":"be","start":676.41,"end":676.69},{"text":"included","start":676.69,"end":677.21},{"text":"in","start":677.21,"end":677.45},{"text":"this","start":677.45,"end":677.77},{"text":"type","start":677.93,"end":678.49},{"text":"of","start":678.49,"end":678.81},{"text":"solutions","start":678.89,"end":679.45},{"text":"for","start":679.45,"end":679.81},{"text":"double","start":679.81,"end":680.17},{"text":"taxation.","start":680.17,"end":680.81}]}]},{"sentences":[{"text":"Next slide Please.","start":681.85,"end":682.73,"topics":[],"words":[{"text":"Next","start":681.85,"end":682.17},{"text":"slide","start":682.17,"end":682.45},{"text":"Please.","start":682.45,"end":682.73}]},{"text":"So these are the questions that we will come back to, but they are the key questions.","start":684.65,"end":689.37,"topics":[],"words":[{"text":"So","start":684.65,"end":684.89},{"text":"these","start":684.89,"end":685.05},{"text":"are","start":685.05,"end":685.37},{"text":"the","start":685.53,"end":685.85},{"text":"questions","start":685.85,"end":686.33},{"text":"that","start":686.33,"end":686.53},{"text":"we","start":686.53,"end":686.69},{"text":"will","start":686.69,"end":686.93},{"text":"come","start":686.93,"end":687.17},{"text":"back","start":687.17,"end":687.37},{"text":"to,","start":687.37,"end":687.69},{"text":"but","start":687.69,"end":687.97},{"text":"they","start":687.97,"end":688.13},{"text":"are","start":688.13,"end":688.29},{"text":"the","start":688.29,"end":688.49},{"text":"key","start":688.49,"end":688.77},{"text":"questions.","start":688.77,"end":689.37}]},{"text":"So we are going to discuss new nexus rules, continued role of physical presence, net and gross basis taxation, and possibility of different rules for different types of services.","start":689.89,"end":701.89,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."},{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Choosing between gross withholding and net basis taxation for cross-border services, with attention to rate limits, simplicity, and the impact on low-margin service models."},{"key":"service-categorization","label":"Service Categorization","description":"Differentiating service types (e.g., physically performed, remotely provided, automated digital, core vs. ancillary) to enable tailored nexus rules, rates, and administration."}],"words":[{"text":"So","start":689.89,"end":690.01},{"text":"we","start":690.01,"end":690.17},{"text":"are","start":690.17,"end":690.33},{"text":"going","start":690.33,"end":690.49},{"text":"to","start":690.49,"end":690.69},{"text":"discuss","start":690.69,"end":691.01},{"text":"new","start":691.09,"end":691.41},{"text":"nexus","start":691.41,"end":691.89},{"text":"rules,","start":691.89,"end":692.37},{"text":"continued","start":692.61,"end":693.33},{"text":"role","start":693.33,"end":693.65},{"text":"of","start":693.65,"end":693.97},{"text":"physical","start":693.97,"end":694.41},{"text":"presence,","start":694.41,"end":695.01},{"text":"net","start":695.65,"end":696.01},{"text":"and","start":696.01,"end":696.25},{"text":"gross","start":696.25,"end":696.61},{"text":"basis","start":696.69,"end":697.17},{"text":"taxation,","start":697.17,"end":697.89},{"text":"and","start":698.37,"end":698.73},{"text":"possibility","start":698.73,"end":699.25},{"text":"of","start":699.41,"end":699.73},{"text":"different","start":699.73,"end":700.05},{"text":"rules","start":700.05,"end":700.53},{"text":"for","start":700.53,"end":700.73},{"text":"different","start":700.73,"end":701.01},{"text":"types","start":701.01,"end":701.37},{"text":"of","start":701.37,"end":701.57},{"text":"services.","start":701.57,"end":701.89}]},{"text":"And what type of taxes coverage should we discuss?","start":702.77,"end":705.97,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"And","start":702.77,"end":703.09},{"text":"what","start":703.09,"end":703.33},{"text":"type","start":703.33,"end":703.61},{"text":"of","start":703.61,"end":703.81},{"text":"taxes","start":703.81,"end":704.45},{"text":"coverage","start":704.45,"end":704.97},{"text":"should","start":704.97,"end":705.17},{"text":"we","start":705.17,"end":705.49},{"text":"discuss?","start":705.569,"end":705.97}]},{"text":"Next slide.","start":706.61,"end":707.33,"topics":[],"words":[{"text":"Next","start":706.61,"end":706.93},{"text":"slide.","start":706.93,"end":707.33}]}]},{"sentences":[{"text":"So when we are discussing these key substantive questions, we should keep some objectives in mind.","start":708.85,"end":718.78,"topics":[],"words":[{"text":"So","start":708.85,"end":709.25},{"text":"when","start":710.69,"end":711.01},{"text":"we","start":711.01,"end":711.25},{"text":"are","start":711.25,"end":711.45},{"text":"discussing","start":711.45,"end":712.01},{"text":"these","start":712.01,"end":712.33},{"text":"key","start":712.33,"end":712.69},{"text":"substantive","start":712.69,"end":713.57},{"text":"questions,","start":713.65,"end":714.37},{"text":"we","start":715.18,"end":715.38},{"text":"should","start":715.38,"end":715.7},{"text":"keep","start":715.7,"end":716.06},{"text":"some","start":716.54,"end":716.94},{"text":"objectives","start":717.1,"end":717.98},{"text":"in","start":718.06,"end":718.42},{"text":"mind.","start":718.42,"end":718.78}]},{"text":"Like we should think about domestic resource mobilization, we should think about neutrality, we should think about trade and investment protection.","start":719.1,"end":729.02,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"Like","start":719.1,"end":719.5},{"text":"we","start":720.22,"end":720.54},{"text":"should","start":720.54,"end":720.74},{"text":"think","start":720.74,"end":720.94},{"text":"about","start":720.94,"end":721.18},{"text":"domestic","start":721.18,"end":721.78},{"text":"resource","start":721.78,"end":722.3},{"text":"mobilization,","start":722.3,"end":722.94},{"text":"we","start":723.74,"end":724.02},{"text":"should","start":724.02,"end":724.22},{"text":"think","start":724.22,"end":724.46},{"text":"about","start":724.46,"end":724.7},{"text":"neutrality,","start":724.7,"end":725.5},{"text":"we","start":726.3,"end":726.62},{"text":"should","start":726.62,"end":726.86},{"text":"think","start":726.86,"end":727.06},{"text":"about","start":727.06,"end":727.34},{"text":"trade","start":727.34,"end":727.7},{"text":"and","start":727.7,"end":727.98},{"text":"investment","start":727.98,"end":728.3},{"text":"protection.","start":728.46,"end":729.02}]},{"text":"And very important, particularly for developing countries, that ministerability, although I think it's important for everyone, but in particular developing countries have raised the issue on administrability.","start":729.9,"end":742.54,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"And","start":729.9,"end":730.3},{"text":"very","start":731.18,"end":731.46},{"text":"important,","start":731.46,"end":731.74},{"text":"particularly","start":732.06,"end":732.58},{"text":"for","start":732.58,"end":732.78},{"text":"developing","start":732.78,"end":733.34},{"text":"countries,","start":733.34,"end":733.66},{"text":"that","start":733.74,"end":734.1},{"text":"ministerability,","start":734.1,"end":734.86},{"text":"although","start":735.26,"end":735.62},{"text":"I","start":735.62,"end":735.78},{"text":"think","start":735.78,"end":735.94},{"text":"it's","start":735.94,"end":736.14},{"text":"important","start":736.14,"end":736.38},{"text":"for","start":736.38,"end":736.7},{"text":"everyone,","start":736.7,"end":737.02},{"text":"but","start":737.02,"end":737.42},{"text":"in","start":738.06,"end":738.34},{"text":"particular","start":738.34,"end":738.62},{"text":"developing","start":739.18,"end":739.78},{"text":"countries","start":739.78,"end":740.06},{"text":"have","start":740.14,"end":740.46},{"text":"raised","start":740.46,"end":740.74},{"text":"the","start":740.74,"end":740.94},{"text":"issue","start":740.94,"end":741.26},{"text":"on","start":741.26,"end":741.58},{"text":"administrability.","start":741.58,"end":742.54}]}]},{"sentences":[{"text":"Next slide please.","start":745.23,"end":745.95,"topics":[],"words":[{"text":"Next","start":745.23,"end":745.39},{"text":"slide","start":745.39,"end":745.67},{"text":"please.","start":745.67,"end":745.95}]}]},{"sentences":[{"text":"So taxes.","start":748.43,"end":749.71,"topics":[],"words":[{"text":"So","start":748.43,"end":748.83},{"text":"taxes.","start":748.99,"end":749.71}]},{"text":"The concept is that Protocol one should cover taxes on income and other taxes with the same economic effect based on their nature rather than their label.","start":749.87,"end":760.51,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"The","start":749.87,"end":750.15},{"text":"concept","start":750.15,"end":750.63},{"text":"is","start":750.63,"end":750.87},{"text":"that","start":750.87,"end":751.03},{"text":"Protocol","start":751.03,"end":751.63},{"text":"one","start":751.87,"end":752.23},{"text":"should","start":752.23,"end":752.47},{"text":"cover","start":752.47,"end":752.75},{"text":"taxes","start":752.75,"end":753.19},{"text":"on","start":753.19,"end":753.39},{"text":"income","start":753.39,"end":753.83},{"text":"and","start":753.83,"end":754.11},{"text":"other","start":754.11,"end":754.39},{"text":"taxes","start":754.39,"end":754.91},{"text":"with","start":754.91,"end":755.11},{"text":"the","start":755.11,"end":755.27},{"text":"same","start":755.27,"end":755.55},{"text":"economic","start":755.55,"end":755.95},{"text":"effect","start":756.11,"end":756.51},{"text":"based","start":757.39,"end":757.71},{"text":"on","start":757.71,"end":757.95},{"text":"their","start":757.95,"end":758.23},{"text":"nature","start":758.23,"end":758.67},{"text":"rather","start":758.91,"end":759.35},{"text":"than","start":759.35,"end":759.63},{"text":"their","start":759.63,"end":759.95},{"text":"label.","start":759.95,"end":760.51}]},{"text":"The goal of the broad definition is to eliminate disputes over whether certain taxes are indirect, covered by tax treaties, et cetera, or covered by tax treaties, et cetera.","start":761.39,"end":772.12,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"The","start":761.39,"end":761.71},{"text":"goal","start":761.71,"end":762.03},{"text":"of","start":762.03,"end":762.27},{"text":"the","start":762.27,"end":762.47},{"text":"broad","start":762.47,"end":762.71},{"text":"definition","start":762.71,"end":763.35},{"text":"is","start":763.35,"end":763.59},{"text":"to","start":763.59,"end":763.75},{"text":"eliminate","start":763.75,"end":764.31},{"text":"disputes","start":764.31,"end":764.87},{"text":"over","start":764.87,"end":765.19},{"text":"whether","start":765.19,"end":765.55},{"text":"certain","start":765.55,"end":765.95},{"text":"taxes","start":766.03,"end":766.67},{"text":"are","start":766.67,"end":767.03},{"text":"indirect,","start":767.03,"end":767.55},{"text":"covered","start":768.28,"end":768.56},{"text":"by","start":768.56,"end":768.72},{"text":"tax","start":768.72,"end":768.96},{"text":"treaties,","start":768.96,"end":769.48},{"text":"et","start":769.48,"end":769.76},{"text":"cetera,","start":769.76,"end":770.08},{"text":"or","start":770.08,"end":770.28},{"text":"covered","start":770.28,"end":770.68},{"text":"by","start":770.68,"end":770.8},{"text":"tax","start":770.8,"end":771.04},{"text":"treaties,","start":771.04,"end":771.48},{"text":"et","start":771.48,"end":771.72},{"text":"cetera.","start":771.72,"end":772.12}]},{"text":"Perhaps excluding traditional VAT and sales taxes, but including so called DSTs, which perhaps we should call services on digital taxes on services provided automatically.","start":773.24,"end":789,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."},{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."},{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"Perhaps","start":773.24,"end":773.8},{"text":"excluding","start":773.88,"end":774.6},{"text":"traditional","start":774.6,"end":775.24},{"text":"VAT","start":775.24,"end":775.72},{"text":"and","start":775.72,"end":776.08},{"text":"sales","start":776.08,"end":776.44},{"text":"taxes,","start":776.44,"end":777},{"text":"but","start":777.32,"end":777.72},{"text":"including","start":777.72,"end":778.12},{"text":"so","start":778.52,"end":778.8},{"text":"called","start":778.8,"end":779.04},{"text":"DSTs,","start":779.04,"end":779.92},{"text":"which","start":779.92,"end":780.2},{"text":"perhaps","start":780.68,"end":781.16},{"text":"we","start":781.16,"end":781.36},{"text":"should","start":781.36,"end":781.64},{"text":"call","start":781.72,"end":782.12},{"text":"services","start":783.16,"end":783.56},{"text":"on","start":783.64,"end":784.04},{"text":"digital","start":784.44,"end":784.84},{"text":"taxes","start":785.56,"end":786.12},{"text":"on","start":786.12,"end":786.36},{"text":"services","start":786.36,"end":786.68},{"text":"provided","start":787.56,"end":788.2},{"text":"automatically.","start":788.2,"end":789}]},{"text":"We must recognize that drafting should be precise in order to achieve that goal.","start":790.68,"end":796.89,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"We","start":790.68,"end":791},{"text":"must","start":791,"end":791.28},{"text":"recognize","start":791.28,"end":791.88},{"text":"that","start":791.88,"end":792.16},{"text":"drafting","start":792.16,"end":792.76},{"text":"should","start":792.92,"end":793.24},{"text":"be","start":793.24,"end":793.48},{"text":"precise","start":793.48,"end":794.04},{"text":"in","start":795.13,"end":795.25},{"text":"order","start":795.25,"end":795.49},{"text":"to","start":795.49,"end":795.77},{"text":"achieve","start":795.77,"end":796.21},{"text":"that","start":796.21,"end":796.49},{"text":"goal.","start":796.49,"end":796.89}]}]},{"sentences":[{"text":"Next slide, please.","start":797.69,"end":798.57,"topics":[],"words":[{"text":"Next","start":797.69,"end":798.01},{"text":"slide,","start":798.01,"end":798.29},{"text":"please.","start":798.29,"end":798.57}]},{"text":"So here are some core concepts for you to consider.","start":799.69,"end":802.41,"topics":[],"words":[{"text":"So","start":799.69,"end":799.93},{"text":"here","start":799.93,"end":800.09},{"text":"are","start":800.09,"end":800.33},{"text":"some","start":800.33,"end":800.57},{"text":"core","start":800.57,"end":800.97},{"text":"concepts","start":800.97,"end":801.53},{"text":"for","start":801.53,"end":801.73},{"text":"you","start":801.73,"end":801.89},{"text":"to","start":801.89,"end":802.09},{"text":"consider.","start":802.09,"end":802.41}]},{"text":"The Payment Nexus when we discuss nexuses, of course, source country with withholding on gross broader service payments is primarily the location identity of the payer and the use benefit of the services in the source country, not the physical presence of the provider.","start":804.09,"end":820.17,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."},{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Choosing between gross withholding and net basis taxation for cross-border services, with attention to rate limits, simplicity, and the impact on low-margin service models."}],"words":[{"text":"The","start":804.09,"end":804.37},{"text":"Payment","start":804.37,"end":804.73},{"text":"Nexus","start":804.73,"end":805.29},{"text":"when","start":805.29,"end":805.57},{"text":"we","start":805.57,"end":805.73},{"text":"discuss","start":805.73,"end":806.01},{"text":"nexuses,","start":806.01,"end":806.77},{"text":"of","start":806.77,"end":806.93},{"text":"course,","start":806.93,"end":807.21},{"text":"source","start":807.61,"end":808.05},{"text":"country","start":808.05,"end":808.37},{"text":"with","start":808.37,"end":808.61},{"text":"withholding","start":808.61,"end":809.13},{"text":"on","start":809.13,"end":809.25},{"text":"gross","start":809.25,"end":809.57},{"text":"broader","start":809.57,"end":810.169},{"text":"service","start":810.169,"end":810.57},{"text":"payments","start":810.57,"end":811.05},{"text":"is","start":811.05,"end":811.29},{"text":"primarily","start":811.29,"end":811.89},{"text":"the","start":811.89,"end":812.13},{"text":"location","start":812.13,"end":812.65},{"text":"identity","start":812.65,"end":813.25},{"text":"of","start":813.25,"end":813.37},{"text":"the","start":813.37,"end":813.49},{"text":"payer","start":813.49,"end":813.89},{"text":"and","start":813.89,"end":814.01},{"text":"the","start":814.01,"end":814.13},{"text":"use","start":814.13,"end":814.37},{"text":"benefit","start":814.37,"end":814.93},{"text":"of","start":814.93,"end":815.05},{"text":"the","start":815.05,"end":815.21},{"text":"services","start":815.21,"end":815.53},{"text":"in","start":815.93,"end":816.21},{"text":"the","start":816.21,"end":816.33},{"text":"source","start":816.33,"end":816.65},{"text":"country,","start":816.65,"end":816.97},{"text":"not","start":817.69,"end":818.01},{"text":"the","start":818.01,"end":818.29},{"text":"physical","start":818.29,"end":818.77},{"text":"presence","start":818.77,"end":819.21},{"text":"of","start":819.21,"end":819.41},{"text":"the","start":819.41,"end":819.57},{"text":"provider.","start":819.57,"end":820.17}]},{"text":"So that's the payment nexus, the physical presence nexus.","start":820.5,"end":824.02,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"So","start":820.5,"end":820.62},{"text":"that's","start":820.62,"end":820.82},{"text":"the","start":820.82,"end":820.94},{"text":"payment","start":820.94,"end":821.3},{"text":"nexus,","start":821.3,"end":821.86},{"text":"the","start":822.18,"end":822.46},{"text":"physical","start":822.46,"end":822.9},{"text":"presence","start":822.9,"end":823.38},{"text":"nexus.","start":823.38,"end":824.02}]},{"text":"And I should mention, you know, we could have different views on for different services here, so that these are not sort of seen in isolation one by one they can be combined.","start":824.98,"end":835.62,"topics":[{"key":"service-categorization","label":"Service Categorization","description":"Differentiating service types (e.g., physically performed, remotely provided, automated digital, core vs. ancillary) to enable tailored nexus rules, rates, and administration."},{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"And","start":824.98,"end":825.26},{"text":"I","start":825.26,"end":825.42},{"text":"should","start":825.42,"end":825.66},{"text":"mention,","start":825.66,"end":826.06},{"text":"you","start":826.06,"end":826.26},{"text":"know,","start":826.26,"end":826.5},{"text":"we","start":827.14,"end":827.38},{"text":"could","start":827.38,"end":827.5},{"text":"have","start":827.5,"end":827.66},{"text":"different","start":827.66,"end":827.94},{"text":"views","start":828.58,"end":829.06},{"text":"on","start":829.06,"end":829.38},{"text":"for","start":829.38,"end":829.66},{"text":"different","start":829.66,"end":829.94},{"text":"services","start":829.94,"end":830.34},{"text":"here,","start":830.34,"end":830.74},{"text":"so","start":830.74,"end":830.98},{"text":"that","start":830.98,"end":831.14},{"text":"these","start":831.14,"end":831.38},{"text":"are","start":831.38,"end":831.58},{"text":"not","start":831.58,"end":831.78},{"text":"sort","start":831.78,"end":832.02},{"text":"of","start":832.02,"end":832.26},{"text":"seen","start":832.66,"end":833.02},{"text":"in","start":833.02,"end":833.26},{"text":"isolation","start":833.26,"end":833.86},{"text":"one","start":833.86,"end":834.18},{"text":"by","start":834.18,"end":834.38},{"text":"one","start":834.38,"end":834.62},{"text":"they","start":834.62,"end":834.86},{"text":"can","start":834.86,"end":835.06},{"text":"be","start":835.06,"end":835.26},{"text":"combined.","start":835.26,"end":835.62}]}]},{"sentences":[{"text":"Of course, taxing rights arises only when the service provider has a tangible presence, fixed place of business, employees temporarily present, or a PE under Article 5 or a PE under any other definition that we want to decide in the source country.","start":835.62,"end":853.79,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"Of","start":835.62,"end":835.82},{"text":"course,","start":835.82,"end":836.1},{"text":"taxing","start":836.66,"end":837.22},{"text":"rights","start":837.22,"end":837.5},{"text":"arises","start":837.5,"end":838.02},{"text":"only","start":838.02,"end":838.42},{"text":"when","start":838.5,"end":838.78},{"text":"the","start":838.78,"end":838.94},{"text":"service","start":838.94,"end":839.22},{"text":"provider","start":839.22,"end":839.82},{"text":"has","start":839.82,"end":840.02},{"text":"a","start":840.02,"end":840.22},{"text":"tangible","start":840.22,"end":840.82},{"text":"presence,","start":840.82,"end":841.46},{"text":"fixed","start":842.02,"end":842.54},{"text":"place","start":842.54,"end":842.74},{"text":"of","start":842.74,"end":842.94},{"text":"business,","start":842.94,"end":843.22},{"text":"employees","start":843.54,"end":844.18},{"text":"temporarily","start":844.34,"end":845.1},{"text":"present,","start":845.1,"end":845.46},{"text":"or","start":846.11,"end":846.27},{"text":"a","start":846.27,"end":846.47},{"text":"PE","start":846.47,"end":846.75},{"text":"under","start":846.91,"end":847.23},{"text":"Article","start":847.23,"end":847.55},{"text":"5","start":847.63,"end":847.99},{"text":"or","start":847.99,"end":848.23},{"text":"a","start":848.23,"end":848.43},{"text":"PE","start":848.43,"end":848.75},{"text":"under","start":848.99,"end":849.39},{"text":"any","start":849.79,"end":850.15},{"text":"other","start":850.15,"end":850.43},{"text":"definition","start":850.43,"end":850.95},{"text":"that","start":850.95,"end":851.19},{"text":"we","start":851.19,"end":851.39},{"text":"want","start":851.39,"end":851.59},{"text":"to","start":851.59,"end":851.75},{"text":"decide","start":851.75,"end":852.27},{"text":"in","start":852.67,"end":852.95},{"text":"the","start":852.95,"end":853.11},{"text":"source","start":853.11,"end":853.47},{"text":"country.","start":853.47,"end":853.79}]},{"text":"It emphasizes territoriality, an observable long standing connection.","start":854.43,"end":859.47,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"It","start":854.43,"end":854.79},{"text":"emphasizes","start":854.79,"end":855.67},{"text":"territoriality,","start":855.67,"end":856.83},{"text":"an","start":856.99,"end":857.27},{"text":"observable","start":857.27,"end":857.95},{"text":"long","start":858.11,"end":858.39},{"text":"standing","start":858.39,"end":859.03},{"text":"connection.","start":859.03,"end":859.47}]},{"text":"We could be shorter as well in certain cases.","start":859.47,"end":862.11,"topics":[],"words":[{"text":"We","start":859.47,"end":859.75},{"text":"could","start":859.75,"end":859.91},{"text":"be","start":859.91,"end":860.11},{"text":"shorter","start":860.11,"end":860.67},{"text":"as","start":860.67,"end":860.95},{"text":"well","start":860.95,"end":861.19},{"text":"in","start":861.19,"end":861.43},{"text":"certain","start":861.43,"end":861.709},{"text":"cases.","start":861.709,"end":862.11}]},{"text":"And we have the economic market nexus.","start":863.71,"end":866.07,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"And","start":863.71,"end":863.99},{"text":"we","start":863.99,"end":864.15},{"text":"have","start":864.15,"end":864.31},{"text":"the","start":864.31,"end":864.51},{"text":"economic","start":864.51,"end":864.83},{"text":"market","start":865.07,"end":865.47},{"text":"nexus.","start":865.47,"end":866.07}]},{"text":"Taxing rights arises from the provider sustained and targeted economic engagement with the market, customers, users, revenue, even without physical presence reflects modern digital and remote delivery of services.","start":866.07,"end":879.97,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"Taxing","start":866.07,"end":866.55},{"text":"rights","start":866.55,"end":866.83},{"text":"arises","start":866.83,"end":867.31},{"text":"from","start":867.31,"end":867.51},{"text":"the","start":867.51,"end":867.71},{"text":"provider","start":867.71,"end":868.23},{"text":"sustained","start":868.23,"end":868.75},{"text":"and","start":868.75,"end":869.07},{"text":"targeted","start":869.31,"end":870.03},{"text":"economic","start":870.03,"end":870.35},{"text":"engagement","start":870.51,"end":871.23},{"text":"with","start":871.23,"end":871.43},{"text":"the","start":871.43,"end":871.59},{"text":"market,","start":871.59,"end":871.87},{"text":"customers,","start":872.77,"end":873.21},{"text":"users,","start":873.21,"end":873.73},{"text":"revenue,","start":873.73,"end":874.29},{"text":"even","start":874.85,"end":875.21},{"text":"without","start":875.21,"end":875.57},{"text":"physical","start":875.73,"end":876.25},{"text":"presence","start":876.25,"end":876.77},{"text":"reflects","start":876.85,"end":877.45},{"text":"modern","start":877.45,"end":877.81},{"text":"digital","start":877.81,"end":878.13},{"text":"and","start":878.21,"end":878.53},{"text":"remote","start":878.53,"end":878.93},{"text":"delivery","start":878.93,"end":879.45},{"text":"of","start":879.45,"end":879.65},{"text":"services.","start":879.65,"end":879.97}]}]},{"sentences":[{"text":"Next slide.","start":880.85,"end":881.57,"topics":[],"words":[{"text":"Next","start":880.85,"end":881.17},{"text":"slide.","start":881.17,"end":881.57}]},{"text":"The method.","start":883.01,"end":883.81,"topics":[],"words":[{"text":"The","start":883.01,"end":883.33},{"text":"method.","start":883.33,"end":883.81}]},{"text":"We should perhaps touch on the method as well, because that is important.","start":884.05,"end":887.41,"topics":[],"words":[{"text":"We","start":884.05,"end":884.37},{"text":"should","start":884.37,"end":884.61},{"text":"perhaps","start":884.61,"end":884.93},{"text":"touch","start":884.93,"end":885.21},{"text":"on","start":885.21,"end":885.37},{"text":"the","start":885.37,"end":885.53},{"text":"method","start":885.53,"end":885.85},{"text":"as","start":885.85,"end":886.01},{"text":"well,","start":886.01,"end":886.21},{"text":"because","start":886.21,"end":886.53},{"text":"that","start":886.53,"end":886.81},{"text":"is","start":886.81,"end":887.05},{"text":"important.","start":887.05,"end":887.41}]},{"text":"Tax treaties generally limit the amount of source taxation, but do not prescribe whether taxation should be on gross or net basis.","start":888.37,"end":896.21,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Choosing between gross withholding and net basis taxation for cross-border services, with attention to rate limits, simplicity, and the impact on low-margin service models."}],"words":[{"text":"Tax","start":888.37,"end":888.73},{"text":"treaties","start":888.73,"end":889.21},{"text":"generally","start":889.21,"end":889.69},{"text":"limit","start":889.69,"end":889.97},{"text":"the","start":889.97,"end":890.09},{"text":"amount","start":890.09,"end":890.33},{"text":"of","start":890.33,"end":890.49},{"text":"source","start":890.49,"end":890.85},{"text":"taxation,","start":890.85,"end":891.49},{"text":"but","start":892.21,"end":892.53},{"text":"do","start":892.53,"end":892.73},{"text":"not","start":892.73,"end":892.93},{"text":"prescribe","start":892.93,"end":893.41},{"text":"whether","start":893.41,"end":893.65},{"text":"taxation","start":893.65,"end":894.25},{"text":"should","start":894.25,"end":894.49},{"text":"be","start":894.49,"end":894.65},{"text":"on","start":894.65,"end":894.89},{"text":"gross","start":894.89,"end":895.25},{"text":"or","start":895.25,"end":895.49},{"text":"net","start":895.49,"end":895.77},{"text":"basis.","start":895.77,"end":896.21}]},{"text":"Different methods of taxation.","start":897.09,"end":898.77,"topics":[],"words":[{"text":"Different","start":897.09,"end":897.49},{"text":"methods","start":897.49,"end":898.05},{"text":"of","start":898.05,"end":898.17},{"text":"taxation.","start":898.17,"end":898.77}]}]},{"sentences":[{"text":"It could be gross withholding or or net basis, provided overall limits are respected.","start":898.77,"end":904.37,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Choosing between gross withholding and net basis taxation for cross-border services, with attention to rate limits, simplicity, and the impact on low-margin service models."}],"words":[{"text":"It","start":898.77,"end":899.05},{"text":"could","start":899.05,"end":899.21},{"text":"be","start":899.21,"end":899.37},{"text":"gross","start":899.37,"end":899.65},{"text":"withholding","start":899.65,"end":900.25},{"text":"or","start":900.25,"end":900.46},{"text":"or","start":900.53,"end":900.65},{"text":"net","start":900.65,"end":900.85},{"text":"basis,","start":900.85,"end":901.33},{"text":"provided","start":901.81,"end":902.45},{"text":"overall","start":902.45,"end":903.01},{"text":"limits","start":903.01,"end":903.49},{"text":"are","start":903.49,"end":903.69},{"text":"respected.","start":903.69,"end":904.37}]},{"text":"A gross basis withholding approach is often preferred for taxing cross border services and it's simpler and widely used in practice for many countries.","start":905.25,"end":916.45,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Choosing between gross withholding and net basis taxation for cross-border services, with attention to rate limits, simplicity, and the impact on low-margin service models."}],"words":[{"text":"A","start":905.25,"end":905.53},{"text":"gross","start":905.53,"end":905.85},{"text":"basis","start":905.85,"end":906.29},{"text":"withholding","start":906.29,"end":906.85},{"text":"approach","start":906.85,"end":907.17},{"text":"is","start":907.57,"end":907.93},{"text":"often","start":907.93,"end":908.29},{"text":"preferred","start":908.45,"end":909.05},{"text":"for","start":909.05,"end":909.25},{"text":"taxing","start":909.25,"end":909.77},{"text":"cross","start":909.77,"end":910.13},{"text":"border","start":910.13,"end":910.49},{"text":"services","start":910.49,"end":910.85},{"text":"and","start":911.25,"end":911.57},{"text":"it's","start":911.57,"end":911.85},{"text":"simpler","start":911.85,"end":912.29},{"text":"and","start":912.45,"end":912.77},{"text":"widely","start":912.77,"end":913.17},{"text":"used","start":913.17,"end":913.41},{"text":"in","start":913.41,"end":913.65},{"text":"practice","start":913.65,"end":914.21},{"text":"for","start":915.65,"end":915.97},{"text":"many","start":915.97,"end":916.17},{"text":"countries.","start":916.17,"end":916.45}]},{"text":"This is the same issue that arise with interest and royalty withholdings.","start":916.61,"end":921.53,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Choosing between gross withholding and net basis taxation for cross-border services, with attention to rate limits, simplicity, and the impact on low-margin service models."}],"words":[{"text":"This","start":916.61,"end":916.89},{"text":"is","start":916.89,"end":917.17},{"text":"the","start":917.33,"end":917.65},{"text":"same","start":917.65,"end":917.97},{"text":"issue","start":918.13,"end":918.49},{"text":"that","start":918.49,"end":918.81},{"text":"arise","start":918.81,"end":919.25},{"text":"with","start":919.25,"end":919.53},{"text":"interest","start":919.53,"end":919.89},{"text":"and","start":920.05,"end":920.37},{"text":"royalty","start":920.37,"end":920.85},{"text":"withholdings.","start":920.85,"end":921.53}]},{"text":"They are applied on gross for certain reasons which are simplicity.","start":921.53,"end":925.97,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Choosing between gross withholding and net basis taxation for cross-border services, with attention to rate limits, simplicity, and the impact on low-margin service models."}],"words":[{"text":"They","start":921.53,"end":921.81},{"text":"are","start":921.81,"end":922.09},{"text":"applied","start":922.09,"end":922.53},{"text":"on","start":922.53,"end":922.77},{"text":"gross","start":922.77,"end":923.17},{"text":"for","start":923.49,"end":923.85},{"text":"certain","start":923.85,"end":924.17},{"text":"reasons","start":924.17,"end":924.77},{"text":"which","start":924.77,"end":925.01},{"text":"are","start":925.01,"end":925.29},{"text":"simplicity.","start":925.29,"end":925.97}]},{"text":"Rate limits should ensure shared taxing rights allowing the resident state to retain a meaningful residual taxing power and different tax rates for different types of services.","start":927.34,"end":939.1,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Choosing between gross withholding and net basis taxation for cross-border services, with attention to rate limits, simplicity, and the impact on low-margin service models."},{"key":"service-categorization","label":"Service Categorization","description":"Differentiating service types (e.g., physically performed, remotely provided, automated digital, core vs. ancillary) to enable tailored nexus rules, rates, and administration."},{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"Rate","start":927.34,"end":927.5},{"text":"limits","start":927.5,"end":927.94},{"text":"should","start":927.94,"end":928.14},{"text":"ensure","start":928.14,"end":928.46},{"text":"shared","start":928.54,"end":928.98},{"text":"taxing","start":928.98,"end":929.42},{"text":"rights","start":929.42,"end":929.74},{"text":"allowing","start":929.74,"end":930.26},{"text":"the","start":930.26,"end":930.46},{"text":"resident","start":930.46,"end":930.9},{"text":"state","start":930.9,"end":931.22},{"text":"to","start":931.22,"end":931.46},{"text":"retain","start":931.46,"end":931.78},{"text":"a","start":931.78,"end":931.98},{"text":"meaningful","start":931.98,"end":932.54},{"text":"residual","start":932.54,"end":933.18},{"text":"taxing","start":933.18,"end":933.66},{"text":"power","start":933.66,"end":933.98},{"text":"and","start":936.38,"end":936.7},{"text":"different","start":936.7,"end":937.02},{"text":"tax","start":937.02,"end":937.38},{"text":"rates","start":937.38,"end":937.78},{"text":"for","start":937.78,"end":937.98},{"text":"different","start":937.98,"end":938.26},{"text":"types","start":938.26,"end":938.58},{"text":"of","start":938.58,"end":938.78},{"text":"services.","start":938.78,"end":939.1}]}]},{"sentences":[{"text":"We could also discuss this next slide implementation.","start":939.18,"end":945.06,"topics":[],"words":[{"text":"We","start":939.18,"end":939.46},{"text":"could","start":939.46,"end":939.66},{"text":"also","start":939.66,"end":939.98},{"text":"discuss","start":939.98,"end":940.38},{"text":"this","start":940.46,"end":940.86},{"text":"next","start":941.5,"end":941.82},{"text":"slide","start":941.82,"end":942.219},{"text":"implementation.","start":944.3,"end":945.06}]},{"text":"We should also talk on implementation administrability.","start":945.06,"end":949.26,"topics":[],"words":[{"text":"We","start":945.06,"end":945.3},{"text":"should","start":945.3,"end":945.5},{"text":"also","start":945.5,"end":945.82},{"text":"talk","start":945.9,"end":946.3},{"text":"on","start":946.3,"end":946.7},{"text":"implementation","start":947.34,"end":948.14},{"text":"administrability.","start":948.22,"end":949.26}]},{"text":"So this is a little bit of what we heard in the discussions.","start":950.46,"end":953.26,"topics":[],"words":[{"text":"So","start":950.46,"end":950.78},{"text":"this","start":950.78,"end":951.02},{"text":"is","start":951.02,"end":951.22},{"text":"a","start":951.22,"end":951.34},{"text":"little","start":951.34,"end":951.46},{"text":"bit","start":951.46,"end":951.62},{"text":"of","start":951.62,"end":951.78},{"text":"what","start":951.78,"end":951.94},{"text":"we","start":951.94,"end":952.1},{"text":"heard","start":952.1,"end":952.34},{"text":"in","start":952.34,"end":952.5},{"text":"the","start":952.5,"end":952.66},{"text":"discussions.","start":952.66,"end":953.26}]},{"text":"Many countries favor revisions of existing systems to redress these imbalances that we have in existing tax treaties.","start":954.58,"end":965.54,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"Many","start":954.58,"end":954.74},{"text":"countries","start":954.74,"end":955.06},{"text":"favor","start":956.42,"end":957.06},{"text":"revisions","start":958.18,"end":958.86},{"text":"of","start":958.86,"end":959.06},{"text":"existing","start":959.06,"end":959.62},{"text":"systems","start":959.7,"end":960.42},{"text":"to","start":960.74,"end":961.06},{"text":"redress","start":961.06,"end":961.74},{"text":"these","start":961.74,"end":962.1},{"text":"imbalances","start":962.1,"end":962.82},{"text":"that","start":962.9,"end":963.18},{"text":"we","start":963.18,"end":963.38},{"text":"have","start":963.38,"end":963.62},{"text":"in","start":963.62,"end":963.94},{"text":"existing","start":964.02,"end":964.66},{"text":"tax","start":964.66,"end":964.98},{"text":"treaties.","start":964.98,"end":965.54}]},{"text":"But also of course, as I said already there might be a big group of countries that will be interested.","start":965.78,"end":972.46,"topics":[],"words":[{"text":"But","start":965.78,"end":966.1},{"text":"also","start":966.1,"end":966.42},{"text":"of","start":966.58,"end":966.9},{"text":"course,","start":966.9,"end":967.1},{"text":"as","start":967.1,"end":967.26},{"text":"I","start":967.26,"end":967.42},{"text":"said","start":967.42,"end":967.66},{"text":"already","start":967.66,"end":968.02},{"text":"there","start":968.5,"end":968.82},{"text":"might","start":968.82,"end":969.1},{"text":"be","start":969.1,"end":969.46},{"text":"a","start":969.539,"end":969.94},{"text":"big","start":969.94,"end":970.3},{"text":"group","start":970.3,"end":970.66},{"text":"of","start":970.66,"end":970.98},{"text":"countries","start":970.98,"end":971.3},{"text":"that","start":971.3,"end":971.58},{"text":"will","start":971.58,"end":971.74},{"text":"be","start":971.74,"end":971.9},{"text":"interested.","start":971.9,"end":972.46}]}]},{"sentences":[{"text":"Although they do not have a big tax treaty network.","start":972.46,"end":976.9,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"Although","start":972.46,"end":972.82},{"text":"they","start":972.82,"end":973.06},{"text":"do","start":973.06,"end":973.3},{"text":"not","start":973.3,"end":973.58},{"text":"have","start":973.58,"end":973.94},{"text":"a","start":973.94,"end":974.34},{"text":"big","start":974.58,"end":974.98},{"text":"tax","start":975.78,"end":976.14},{"text":"treaty","start":976.14,"end":976.62},{"text":"network.","start":976.62,"end":976.9}]},{"text":"The multi process like the one we are discussing here may allow a more rapid implementation of any changes.","start":978.02,"end":986.21,"topics":[],"words":[{"text":"The","start":978.02,"end":978.34},{"text":"multi","start":978.34,"end":978.74},{"text":"process","start":978.74,"end":979.06},{"text":"like","start":980.61,"end":980.85},{"text":"the","start":980.85,"end":981.13},{"text":"one","start":981.13,"end":981.29},{"text":"we","start":981.29,"end":981.45},{"text":"are","start":981.45,"end":981.61},{"text":"discussing","start":981.61,"end":982.05},{"text":"here","start":982.05,"end":982.37},{"text":"may","start":982.69,"end":983.01},{"text":"allow","start":983.01,"end":983.33},{"text":"a","start":983.49,"end":983.77},{"text":"more","start":983.77,"end":983.97},{"text":"rapid","start":983.97,"end":984.41},{"text":"implementation","start":984.41,"end":985.13},{"text":"of","start":985.13,"end":985.41},{"text":"any","start":985.41,"end":985.65},{"text":"changes.","start":985.65,"end":986.21}]},{"text":"However, some countries say that this is difficult sometimes because they have in a bilateral negotiation more possibility to ensure that changes are not only one sided.","start":986.69,"end":997.89,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"However,","start":986.69,"end":987.09},{"text":"some","start":987.09,"end":987.49},{"text":"countries","start":987.49,"end":987.89},{"text":"say","start":987.97,"end":988.29},{"text":"that","start":988.29,"end":988.49},{"text":"this","start":988.49,"end":988.65},{"text":"is","start":988.65,"end":988.85},{"text":"difficult","start":988.85,"end":989.41},{"text":"sometimes","start":989.41,"end":990.05},{"text":"because","start":990.13,"end":990.49},{"text":"they","start":990.49,"end":990.81},{"text":"have","start":990.81,"end":991.13},{"text":"in","start":991.13,"end":991.37},{"text":"a","start":991.37,"end":991.65},{"text":"bilateral","start":991.65,"end":992.33},{"text":"negotiation","start":992.33,"end":993.09},{"text":"more","start":993.57,"end":993.93},{"text":"possibility","start":993.93,"end":994.45},{"text":"to","start":994.69,"end":995.01},{"text":"ensure","start":995.01,"end":995.33},{"text":"that","start":995.41,"end":995.729},{"text":"changes","start":995.729,"end":996.21},{"text":"are","start":996.21,"end":996.41},{"text":"not","start":996.41,"end":996.65},{"text":"only","start":996.65,"end":996.97},{"text":"one","start":996.97,"end":997.29},{"text":"sided.","start":997.29,"end":997.89}]},{"text":"Next slide.","start":999.01,"end":999.73,"topics":[],"words":[{"text":"Next","start":999.01,"end":999.33},{"text":"slide.","start":999.33,"end":999.73}]},{"text":"Thank you.","start":1001.09,"end":1001.73,"topics":[],"words":[{"text":"Thank","start":1001.09,"end":1001.45},{"text":"you.","start":1001.45,"end":1001.73}]}]},{"sentences":[{"text":"Now if we can have the next set of presentation please because there I have.","start":1002.93,"end":1009.27,"topics":[],"words":[{"text":"Now","start":1002.93,"end":1003.33},{"text":"if","start":1003.73,"end":1004.01},{"text":"we","start":1004.01,"end":1004.13},{"text":"can","start":1004.13,"end":1004.29},{"text":"have","start":1004.29,"end":1004.49},{"text":"the","start":1004.49,"end":1004.65},{"text":"next","start":1004.65,"end":1004.93},{"text":"set","start":1005.41,"end":1005.73},{"text":"of","start":1005.73,"end":1006.05},{"text":"presentation","start":1007.15,"end":1007.79},{"text":"please","start":1007.79,"end":1008.15},{"text":"because","start":1008.15,"end":1008.47},{"text":"there","start":1008.47,"end":1008.75},{"text":"I","start":1008.75,"end":1008.99},{"text":"have.","start":1008.99,"end":1009.27}]},{"text":"I hope I warmed you up but now we're going to go into discussions.","start":1009.27,"end":1014.75,"topics":[],"words":[{"text":"I","start":1009.27,"end":1009.51},{"text":"hope","start":1009.51,"end":1009.67},{"text":"I","start":1009.67,"end":1009.87},{"text":"warmed","start":1009.87,"end":1010.23},{"text":"you","start":1010.23,"end":1010.43},{"text":"up","start":1010.43,"end":1010.75},{"text":"but","start":1011.55,"end":1011.91},{"text":"now","start":1011.91,"end":1012.15},{"text":"we're","start":1012.15,"end":1012.43},{"text":"going","start":1012.43,"end":1012.59},{"text":"to","start":1012.59,"end":1012.79},{"text":"go","start":1012.79,"end":1013.07},{"text":"into","start":1013.07,"end":1013.47},{"text":"discussions.","start":1014.03,"end":1014.75}]},{"text":"We have today, tomorrow and half day on Wednesday to go and go through these questions.","start":1014.75,"end":1022.83,"topics":[],"words":[{"text":"We","start":1014.75,"end":1015.07},{"text":"have","start":1015.07,"end":1015.39},{"text":"today,","start":1015.55,"end":1015.95},{"text":"tomorrow","start":1016.35,"end":1017.07},{"text":"and","start":1017.07,"end":1017.47},{"text":"half","start":1017.63,"end":1017.99},{"text":"day","start":1017.99,"end":1018.31},{"text":"on","start":1018.31,"end":1018.59},{"text":"Wednesday","start":1018.59,"end":1018.91},{"text":"to","start":1019.55,"end":1019.83},{"text":"go","start":1019.83,"end":1020.11},{"text":"and","start":1020.19,"end":1020.59},{"text":"go","start":1020.91,"end":1021.23},{"text":"through","start":1021.23,"end":1021.51},{"text":"these","start":1021.51,"end":1021.87},{"text":"questions.","start":1022.11,"end":1022.83}]},{"text":"So I invite you all to have a look at this slide which is the first one where we would like to issue an invitation to you all to give you give us your input on the scope of taxes covered.","start":1022.99,"end":1037.77,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"So","start":1022.99,"end":1023.23},{"text":"I","start":1023.23,"end":1023.35},{"text":"invite","start":1023.35,"end":1023.71},{"text":"you","start":1023.71,"end":1023.91},{"text":"all","start":1023.91,"end":1024.15},{"text":"to","start":1024.15,"end":1024.51},{"text":"have","start":1024.75,"end":1025.03},{"text":"a","start":1025.03,"end":1025.15},{"text":"look","start":1025.15,"end":1025.31},{"text":"at","start":1025.31,"end":1025.51},{"text":"this","start":1025.51,"end":1025.71},{"text":"slide","start":1025.71,"end":1026.07},{"text":"which","start":1026.07,"end":1026.31},{"text":"is","start":1026.31,"end":1026.51},{"text":"the","start":1026.51,"end":1026.71},{"text":"first","start":1026.71,"end":1026.95},{"text":"one","start":1026.95,"end":1027.27},{"text":"where","start":1027.27,"end":1027.55},{"text":"we","start":1027.55,"end":1027.87},{"text":"would","start":1028.11,"end":1028.43},{"text":"like","start":1028.43,"end":1028.63},{"text":"to","start":1028.63,"end":1028.91},{"text":"issue","start":1028.99,"end":1029.39},{"text":"an","start":1029.95,"end":1030.23},{"text":"invitation","start":1030.23,"end":1030.79},{"text":"to","start":1030.79,"end":1031.03},{"text":"you","start":1031.03,"end":1031.19},{"text":"all","start":1031.19,"end":1031.47},{"text":"to","start":1031.47,"end":1031.87},{"text":"give","start":1032.03,"end":1032.35},{"text":"you","start":1032.35,"end":1032.67},{"text":"give","start":1032.97,"end":1033.13},{"text":"us","start":1033.13,"end":1033.41},{"text":"your","start":1033.41,"end":1033.69},{"text":"input","start":1033.69,"end":1034.25},{"text":"on","start":1034.89,"end":1035.29},{"text":"the","start":1035.37,"end":1035.69},{"text":"scope","start":1035.69,"end":1036.25},{"text":"of","start":1036.25,"end":1036.57},{"text":"taxes","start":1036.57,"end":1037.09},{"text":"covered.","start":1037.09,"end":1037.77}]},{"text":"So the scope are taxes on income and the three points we put up define covered taxes by economic substance, not what we would call them label.","start":1038.49,"end":1050.09,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"So","start":1038.49,"end":1038.77},{"text":"the","start":1038.77,"end":1038.93},{"text":"scope","start":1038.93,"end":1039.29},{"text":"are","start":1039.29,"end":1039.53},{"text":"taxes","start":1039.53,"end":1040.01},{"text":"on","start":1040.01,"end":1040.21},{"text":"income","start":1040.21,"end":1040.73},{"text":"and","start":1042.89,"end":1043.25},{"text":"the","start":1043.25,"end":1043.49},{"text":"three","start":1043.49,"end":1043.69},{"text":"points","start":1043.69,"end":1043.97},{"text":"we","start":1043.97,"end":1044.21},{"text":"put","start":1044.21,"end":1044.41},{"text":"up","start":1044.41,"end":1044.69},{"text":"define","start":1044.69,"end":1045.21},{"text":"covered","start":1045.21,"end":1045.65},{"text":"taxes","start":1045.65,"end":1046.05},{"text":"by","start":1046.05,"end":1046.21},{"text":"economic","start":1046.21,"end":1046.49},{"text":"substance,","start":1046.73,"end":1047.37},{"text":"not","start":1047.37,"end":1047.69},{"text":"what","start":1047.69,"end":1047.93},{"text":"we","start":1047.93,"end":1048.13},{"text":"would","start":1048.13,"end":1048.33},{"text":"call","start":1048.33,"end":1048.53},{"text":"them","start":1048.53,"end":1048.81},{"text":"label.","start":1049.53,"end":1050.09}]}]},{"sentences":[{"text":"And we should avoid pure legal engineering which seems to be a sort of a way of keeping certain taxes out of tax treaties and we should avoid classification disputes and treaty conflicts.","start":1050.57,"end":1065.94,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."},{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"And","start":1050.57,"end":1050.85},{"text":"we","start":1050.85,"end":1051.05},{"text":"should","start":1051.05,"end":1051.29},{"text":"avoid","start":1051.29,"end":1051.77},{"text":"pure","start":1051.93,"end":1052.41},{"text":"legal","start":1052.41,"end":1052.85},{"text":"engineering","start":1052.85,"end":1053.45},{"text":"which","start":1053.69,"end":1054.09},{"text":"seems","start":1054.09,"end":1054.53},{"text":"to","start":1054.53,"end":1054.69},{"text":"be","start":1054.69,"end":1054.97},{"text":"a","start":1055.13,"end":1055.45},{"text":"sort","start":1055.45,"end":1055.69},{"text":"of","start":1055.69,"end":1055.93},{"text":"a","start":1056.73,"end":1057.05},{"text":"way","start":1057.05,"end":1057.25},{"text":"of","start":1057.25,"end":1057.53},{"text":"keeping","start":1057.85,"end":1058.41},{"text":"certain","start":1058.41,"end":1058.73},{"text":"taxes","start":1058.73,"end":1059.19},{"text":"out","start":1059.5,"end":1059.66},{"text":"of","start":1059.66,"end":1059.86},{"text":"tax","start":1059.86,"end":1060.1},{"text":"treaties","start":1060.1,"end":1060.62},{"text":"and","start":1061.42,"end":1061.82},{"text":"we","start":1062.14,"end":1062.42},{"text":"should","start":1062.42,"end":1062.62},{"text":"avoid","start":1062.62,"end":1063.1},{"text":"classification","start":1063.18,"end":1064.1},{"text":"disputes","start":1064.1,"end":1064.7},{"text":"and","start":1064.7,"end":1064.94},{"text":"treaty","start":1064.94,"end":1065.42},{"text":"conflicts.","start":1065.42,"end":1065.94}]},{"text":"Those are the points that I wanted to raise and I invite you all to start the discussion and look forward to hear what your views are.","start":1065.94,"end":1077.82,"topics":[],"words":[{"text":"Those","start":1065.94,"end":1066.22},{"text":"are","start":1066.22,"end":1066.46},{"text":"the","start":1066.46,"end":1066.78},{"text":"points","start":1066.94,"end":1067.34},{"text":"that","start":1067.42,"end":1067.78},{"text":"I","start":1067.78,"end":1068.06},{"text":"wanted","start":1068.06,"end":1068.42},{"text":"to","start":1068.42,"end":1068.62},{"text":"raise","start":1068.62,"end":1069.02},{"text":"and","start":1069.42,"end":1069.74},{"text":"I","start":1069.74,"end":1069.98},{"text":"invite","start":1069.98,"end":1070.3},{"text":"you","start":1070.3,"end":1070.54},{"text":"all","start":1070.54,"end":1070.86},{"text":"to","start":1070.86,"end":1071.26},{"text":"start","start":1073.02,"end":1073.42},{"text":"the","start":1073.42,"end":1073.7},{"text":"discussion","start":1073.7,"end":1074.38},{"text":"and","start":1074.7,"end":1075.1},{"text":"look","start":1075.42,"end":1075.74},{"text":"forward","start":1075.74,"end":1075.98},{"text":"to","start":1075.98,"end":1076.18},{"text":"hear","start":1076.18,"end":1076.42},{"text":"what","start":1076.42,"end":1076.74},{"text":"your","start":1076.74,"end":1077.1},{"text":"views","start":1077.1,"end":1077.54},{"text":"are.","start":1077.54,"end":1077.82}]}]},{"sentences":[{"text":"So you have.","start":1081.74,"end":1083.34,"topics":[],"words":[{"text":"So","start":1081.74,"end":1082.14},{"text":"you","start":1082.7,"end":1083.02},{"text":"have.","start":1083.02,"end":1083.34}]}]},{"sentences":[{"text":"So perhaps my warming up was scary.","start":1091.11,"end":1096.15,"topics":[],"words":[{"text":"So","start":1091.11,"end":1091.35},{"text":"perhaps","start":1094.07,"end":1094.51},{"text":"my","start":1094.51,"end":1094.79},{"text":"warming","start":1094.79,"end":1095.23},{"text":"up","start":1095.23,"end":1095.43},{"text":"was","start":1095.43,"end":1095.71},{"text":"scary.","start":1095.71,"end":1096.15}]},{"text":"Don't have any Anyone asking for the floor, please break the I. Switzerland.","start":1097.51,"end":1119.24,"topics":[],"words":[{"text":"Don't","start":1097.51,"end":1097.91},{"text":"have","start":1097.91,"end":1098.15},{"text":"any","start":1098.15,"end":1098.47},{"text":"Anyone","start":1098.79,"end":1099.31},{"text":"asking","start":1099.31,"end":1099.67},{"text":"for","start":1099.67,"end":1099.91},{"text":"the","start":1099.91,"end":1100.11},{"text":"floor,","start":1100.11,"end":1100.55},{"text":"please","start":1100.87,"end":1101.19},{"text":"break","start":1101.19,"end":1101.43},{"text":"the","start":1101.43,"end":1101.63},{"text":"I.","start":1101.63,"end":1101.91},{"text":"Switzerland.","start":1118.64,"end":1119.24}]},{"text":"Thank you.","start":1119.24,"end":1119.84,"topics":[],"words":[{"text":"Thank","start":1119.24,"end":1119.56},{"text":"you.","start":1119.56,"end":1119.84}]},{"text":"Jan, please go ahead.","start":1119.92,"end":1121.2,"topics":[],"words":[{"text":"Jan,","start":1119.92,"end":1120.32},{"text":"please","start":1120.48,"end":1120.76},{"text":"go","start":1120.76,"end":1120.96},{"text":"ahead.","start":1120.96,"end":1121.2}]},{"text":"Sorry, it's not Jan, Switzerland.","start":1121.2,"end":1123.08,"topics":[],"words":[{"text":"Sorry,","start":1121.2,"end":1121.44},{"text":"it's","start":1121.44,"end":1121.6},{"text":"not","start":1121.6,"end":1121.76},{"text":"Jan,","start":1121.76,"end":1122.08},{"text":"Switzerland.","start":1122.32,"end":1123.08}]}]},{"sentences":[{"text":"Please go ahead.","start":1123.08,"end":1123.76,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"Please","start":1123.08,"end":1123.32},{"text":"go","start":1123.32,"end":1123.48},{"text":"ahead.","start":1123.48,"end":1123.76}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":3,"paragraphs":[{"sentences":[{"text":"Oh, thank you Madam Kohlit.","start":1124.32,"end":1126.88,"topics":[],"words":[{"text":"Oh,","start":1124.32,"end":1124.72},{"text":"thank","start":1124.72,"end":1125},{"text":"you","start":1125,"end":1125.24},{"text":"Madam","start":1125.24,"end":1125.76},{"text":"Kohlit.","start":1126.08,"end":1126.88}]},{"text":"It's a new week so I still have to get my thoughts ready but regarding the COVID taxes, we would like to let you know that we welcome the approach to focus on income taxes and in particular also to cover irrespective of the label taxes with the same economic effects.","start":1128.64,"end":1152.65,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"It's","start":1128.64,"end":1129},{"text":"a","start":1129,"end":1129.12},{"text":"new","start":1129.12,"end":1129.28},{"text":"week","start":1129.28,"end":1129.56},{"text":"so","start":1129.56,"end":1129.92},{"text":"I","start":1130,"end":1130.28},{"text":"still","start":1130.28,"end":1130.48},{"text":"have","start":1130.48,"end":1130.72},{"text":"to","start":1130.72,"end":1131.04},{"text":"get","start":1131.28,"end":1131.6},{"text":"my","start":1131.6,"end":1131.8},{"text":"thoughts","start":1131.8,"end":1132.12},{"text":"ready","start":1132.12,"end":1132.56},{"text":"but","start":1133.52,"end":1133.92},{"text":"regarding","start":1134.16,"end":1134.8},{"text":"the","start":1134.8,"end":1135.12},{"text":"COVID","start":1136.01,"end":1136.25},{"text":"taxes,","start":1136.33,"end":1136.97},{"text":"we","start":1138.89,"end":1139.21},{"text":"would","start":1139.21,"end":1139.41},{"text":"like","start":1139.41,"end":1139.57},{"text":"to","start":1139.57,"end":1139.81},{"text":"let","start":1139.81,"end":1140.05},{"text":"you","start":1140.05,"end":1140.21},{"text":"know","start":1140.21,"end":1140.37},{"text":"that","start":1140.37,"end":1140.57},{"text":"we","start":1140.57,"end":1140.89},{"text":"welcome","start":1140.89,"end":1141.33},{"text":"the","start":1141.33,"end":1141.53},{"text":"approach","start":1141.53,"end":1141.85},{"text":"to","start":1142.09,"end":1142.37},{"text":"focus","start":1142.37,"end":1142.65},{"text":"on","start":1142.65,"end":1143.01},{"text":"income","start":1143.01,"end":1143.41},{"text":"taxes","start":1143.41,"end":1143.85},{"text":"and","start":1143.85,"end":1144.21},{"text":"in","start":1144.21,"end":1144.49},{"text":"particular","start":1144.49,"end":1144.81},{"text":"also","start":1144.97,"end":1145.37},{"text":"to","start":1145.77,"end":1146.05},{"text":"cover","start":1146.05,"end":1146.33},{"text":"irrespective","start":1147.05,"end":1147.81},{"text":"of","start":1147.81,"end":1148.01},{"text":"the","start":1148.01,"end":1148.21},{"text":"label","start":1148.21,"end":1148.65},{"text":"taxes","start":1148.65,"end":1149.09},{"text":"with","start":1149.09,"end":1149.29},{"text":"the","start":1149.29,"end":1149.49},{"text":"same","start":1149.49,"end":1149.77},{"text":"economic","start":1150.49,"end":1150.89},{"text":"effects.","start":1151.93,"end":1152.65}]},{"text":"For that the protocol can be effective in a neutral way and without distortions.","start":1153.61,"end":1159.53,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"For","start":1153.61,"end":1153.93},{"text":"that","start":1153.93,"end":1154.13},{"text":"the","start":1154.13,"end":1154.33},{"text":"protocol","start":1154.33,"end":1154.81},{"text":"can","start":1154.81,"end":1155.05},{"text":"be","start":1155.05,"end":1155.37},{"text":"effective","start":1155.53,"end":1156.17},{"text":"in","start":1156.17,"end":1156.37},{"text":"a","start":1156.37,"end":1156.57},{"text":"neutral","start":1156.57,"end":1157.05},{"text":"way","start":1157.05,"end":1157.37},{"text":"and","start":1157.45,"end":1157.85},{"text":"without","start":1158.01,"end":1158.41},{"text":"distortions.","start":1158.57,"end":1159.53}]},{"text":"It makes sense that the protocol has a broad field of application Taxes that increase the Cost of the service for the client and reduced income of the provider should be included.","start":1159.93,"end":1173.94,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"It","start":1159.93,"end":1160.25},{"text":"makes","start":1160.25,"end":1160.53},{"text":"sense","start":1160.53,"end":1160.89},{"text":"that","start":1160.89,"end":1161.21},{"text":"the","start":1161.86,"end":1162.1},{"text":"protocol","start":1162.66,"end":1163.3},{"text":"has","start":1163.3,"end":1163.5},{"text":"a","start":1163.5,"end":1163.62},{"text":"broad","start":1163.62,"end":1163.82},{"text":"field","start":1163.82,"end":1164.1},{"text":"of","start":1164.1,"end":1164.3},{"text":"application","start":1164.3,"end":1164.98},{"text":"Taxes","start":1166.02,"end":1166.54},{"text":"that","start":1166.54,"end":1166.74},{"text":"increase","start":1166.74,"end":1167.06},{"text":"the","start":1167.06,"end":1167.34},{"text":"Cost","start":1167.34,"end":1167.62},{"text":"of","start":1167.62,"end":1167.9},{"text":"the","start":1167.9,"end":1168.1},{"text":"service","start":1168.1,"end":1168.42},{"text":"for","start":1168.58,"end":1168.86},{"text":"the","start":1168.86,"end":1168.98},{"text":"client","start":1168.98,"end":1169.38},{"text":"and","start":1169.62,"end":1170.02},{"text":"reduced","start":1170.1,"end":1170.62},{"text":"income","start":1170.62,"end":1171.18},{"text":"of","start":1171.18,"end":1171.42},{"text":"the","start":1171.42,"end":1171.62},{"text":"provider","start":1171.62,"end":1172.22},{"text":"should","start":1172.22,"end":1172.5},{"text":"be","start":1172.5,"end":1172.82},{"text":"included.","start":1173.14,"end":1173.94}]}]},{"sentences":[{"text":"Excluded from the scope of the protocol should, in our view only be clear cases of VAT or sales taxes.","start":1174.66,"end":1182.34,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"Excluded","start":1174.66,"end":1175.3},{"text":"from","start":1175.3,"end":1175.46},{"text":"the","start":1175.46,"end":1175.58},{"text":"scope","start":1175.58,"end":1175.9},{"text":"of","start":1175.9,"end":1176.02},{"text":"the","start":1176.02,"end":1176.18},{"text":"protocol","start":1176.18,"end":1176.66},{"text":"should,","start":1176.66,"end":1176.94},{"text":"in","start":1176.94,"end":1177.22},{"text":"our","start":1177.22,"end":1177.459},{"text":"view","start":1177.459,"end":1177.74},{"text":"only","start":1177.74,"end":1178.06},{"text":"be","start":1178.06,"end":1178.42},{"text":"clear","start":1178.42,"end":1178.82},{"text":"cases","start":1178.82,"end":1179.22},{"text":"of","start":1179.3,"end":1179.7},{"text":"VAT","start":1180.02,"end":1180.58},{"text":"or","start":1180.9,"end":1181.3},{"text":"sales","start":1181.3,"end":1181.74},{"text":"taxes.","start":1181.74,"end":1182.34}]},{"text":"And such taxes must operate in a traditional way in the sense that they do not discriminate whether the value add happens in or outside of the country that charges the tax.","start":1183.06,"end":1197.5,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."},{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"And","start":1183.06,"end":1183.46},{"text":"such","start":1183.78,"end":1184.1},{"text":"taxes","start":1184.1,"end":1184.58},{"text":"must","start":1184.58,"end":1184.86},{"text":"operate","start":1184.86,"end":1185.34},{"text":"in","start":1185.34,"end":1185.58},{"text":"a","start":1185.58,"end":1185.7},{"text":"traditional","start":1185.7,"end":1186.26},{"text":"way","start":1186.26,"end":1186.58},{"text":"in","start":1186.74,"end":1187.02},{"text":"the","start":1187.02,"end":1187.18},{"text":"sense","start":1187.18,"end":1187.46},{"text":"that","start":1187.46,"end":1187.7},{"text":"they","start":1187.7,"end":1188.02},{"text":"do","start":1189.1,"end":1189.22},{"text":"not","start":1189.22,"end":1189.42},{"text":"discriminate","start":1189.42,"end":1190.22},{"text":"whether","start":1190.7,"end":1191.1},{"text":"the","start":1191.34,"end":1191.66},{"text":"value","start":1191.66,"end":1191.98},{"text":"add","start":1191.98,"end":1192.34},{"text":"happens","start":1192.34,"end":1192.78},{"text":"in","start":1192.78,"end":1193.06},{"text":"or","start":1193.06,"end":1193.34},{"text":"outside","start":1193.34,"end":1193.66},{"text":"of","start":1194.14,"end":1194.46},{"text":"the","start":1194.46,"end":1194.78},{"text":"country","start":1195.58,"end":1195.98},{"text":"that","start":1196.3,"end":1196.62},{"text":"charges","start":1196.62,"end":1196.98},{"text":"the","start":1196.98,"end":1197.18},{"text":"tax.","start":1197.18,"end":1197.5}]},{"text":"They must therefore be charged independently of the place of the provider, be it by the provider himself or the client in reverse charge.","start":1198.14,"end":1208.3,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"They","start":1198.14,"end":1198.46},{"text":"must","start":1198.46,"end":1198.7},{"text":"therefore","start":1198.7,"end":1199.14},{"text":"be","start":1199.14,"end":1199.5},{"text":"charged","start":1199.66,"end":1200.18},{"text":"independently","start":1200.18,"end":1200.94},{"text":"of","start":1201.02,"end":1201.3},{"text":"the","start":1201.3,"end":1201.5},{"text":"place","start":1201.5,"end":1201.74},{"text":"of","start":1201.74,"end":1201.9},{"text":"the","start":1201.9,"end":1202.06},{"text":"provider,","start":1202.06,"end":1202.66},{"text":"be","start":1202.66,"end":1202.9},{"text":"it","start":1202.9,"end":1203.06},{"text":"by","start":1203.06,"end":1203.22},{"text":"the","start":1203.22,"end":1203.42},{"text":"provider","start":1203.42,"end":1203.94},{"text":"himself","start":1203.94,"end":1204.38},{"text":"or","start":1204.78,"end":1205.18},{"text":"the","start":1205.5,"end":1205.78},{"text":"client","start":1205.78,"end":1206.22},{"text":"in","start":1206.22,"end":1206.62},{"text":"reverse","start":1207.26,"end":1207.82},{"text":"charge.","start":1207.82,"end":1208.3}]},{"text":"Another feature that could be taken into account for the exclusion of taxes of typical VAT is that they can be deducted as input tax by the client of the service provider when he is himself subject to vat.","start":1209.26,"end":1230.13,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"Another","start":1209.26,"end":1209.66},{"text":"feature","start":1209.74,"end":1210.22},{"text":"that","start":1210.62,"end":1211.02},{"text":"could","start":1211.18,"end":1211.5},{"text":"be","start":1211.5,"end":1211.74},{"text":"taken","start":1211.74,"end":1212.02},{"text":"into","start":1212.02,"end":1212.38},{"text":"account","start":1212.38,"end":1212.78},{"text":"for","start":1213.58,"end":1213.86},{"text":"the","start":1213.86,"end":1214.02},{"text":"exclusion","start":1214.02,"end":1214.58},{"text":"of","start":1214.58,"end":1214.78},{"text":"taxes","start":1214.78,"end":1215.42},{"text":"of","start":1216.29,"end":1216.45},{"text":"typical","start":1216.45,"end":1216.85},{"text":"VAT","start":1216.85,"end":1217.41},{"text":"is","start":1218.05,"end":1218.45},{"text":"that","start":1218.93,"end":1219.29},{"text":"they","start":1219.29,"end":1219.65},{"text":"can","start":1220.21,"end":1220.57},{"text":"be","start":1220.57,"end":1220.85},{"text":"deducted","start":1220.85,"end":1221.41},{"text":"as","start":1221.41,"end":1221.73},{"text":"input","start":1221.81,"end":1222.45},{"text":"tax","start":1222.45,"end":1222.85},{"text":"by","start":1223.57,"end":1223.97},{"text":"the","start":1223.97,"end":1224.25},{"text":"client","start":1224.25,"end":1224.61},{"text":"of","start":1224.61,"end":1224.81},{"text":"the","start":1224.81,"end":1224.97},{"text":"service","start":1224.97,"end":1225.25},{"text":"provider","start":1225.25,"end":1225.97},{"text":"when","start":1227.17,"end":1227.49},{"text":"he","start":1227.49,"end":1227.81},{"text":"is","start":1227.89,"end":1228.25},{"text":"himself","start":1228.25,"end":1228.85},{"text":"subject","start":1229.01,"end":1229.49},{"text":"to","start":1229.49,"end":1229.69},{"text":"vat.","start":1229.69,"end":1230.13}]},{"text":"So that would make sure that only that added value is taxed at each layer of the chain.","start":1230.53,"end":1239.49,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"So","start":1230.53,"end":1230.81},{"text":"that","start":1230.81,"end":1231.01},{"text":"would","start":1231.01,"end":1231.25},{"text":"make","start":1231.25,"end":1231.529},{"text":"sure","start":1231.529,"end":1231.769},{"text":"that","start":1231.769,"end":1231.97},{"text":"only","start":1231.97,"end":1232.29},{"text":"that","start":1232.77,"end":1233.17},{"text":"added","start":1233.41,"end":1233.81},{"text":"value","start":1233.89,"end":1234.29},{"text":"is","start":1234.29,"end":1234.61},{"text":"taxed","start":1234.61,"end":1235.05},{"text":"at","start":1235.05,"end":1235.21},{"text":"each","start":1235.21,"end":1235.45},{"text":"layer","start":1235.45,"end":1235.97},{"text":"of","start":1236.13,"end":1236.53},{"text":"the","start":1238.13,"end":1238.53},{"text":"chain.","start":1239.01,"end":1239.49}]}]},{"sentences":[{"text":"Thank you.","start":1239.81,"end":1240.45,"topics":[],"words":[{"text":"Thank","start":1239.81,"end":1240.17},{"text":"you.","start":1240.17,"end":1240.45}]}]}],"speaker":{"name":null,"affiliation":"CHE","affiliation_full":"Switzerland","group":null,"function":"Representative"}},{"statement_number":4,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":1243.26,"end":1244.1,"topics":[],"words":[{"text":"Thank","start":1243.26,"end":1243.46},{"text":"you","start":1243.46,"end":1243.62},{"text":"very","start":1243.62,"end":1243.82},{"text":"much.","start":1243.82,"end":1244.1}]},{"text":"Switzerland I have the Russian Federation.","start":1244.1,"end":1247.14,"topics":[],"words":[{"text":"Switzerland","start":1244.1,"end":1244.7},{"text":"I","start":1244.86,"end":1245.22},{"text":"have","start":1245.22,"end":1245.58},{"text":"the","start":1245.9,"end":1246.18},{"text":"Russian","start":1246.18,"end":1246.62},{"text":"Federation.","start":1246.62,"end":1247.14}]},{"text":"Please go ahead.","start":1247.14,"end":1247.9,"topics":[],"words":[{"text":"Please","start":1247.14,"end":1247.42},{"text":"go","start":1247.42,"end":1247.62},{"text":"ahead.","start":1247.62,"end":1247.9}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":5,"paragraphs":[{"sentences":[{"text":"Good morning, distinguished colleagues.","start":1251.82,"end":1253.58,"topics":[],"words":[{"text":"Good","start":1251.82,"end":1252.14},{"text":"morning,","start":1252.14,"end":1252.42},{"text":"distinguished","start":1252.42,"end":1253.06},{"text":"colleagues.","start":1253.06,"end":1253.58}]},{"text":"Thank you very much to the Chair for giving me the floor.","start":1254.94,"end":1259.66,"topics":[],"words":[{"text":"Thank","start":1254.94,"end":1255.26},{"text":"you","start":1255.26,"end":1255.42},{"text":"very","start":1255.42,"end":1255.66},{"text":"much","start":1255.66,"end":1255.98},{"text":"to","start":1257.26,"end":1257.62},{"text":"the","start":1257.62,"end":1257.94},{"text":"Chair","start":1257.94,"end":1258.3},{"text":"for","start":1258.54,"end":1258.82},{"text":"giving","start":1258.82,"end":1259.06},{"text":"me","start":1259.06,"end":1259.18},{"text":"the","start":1259.18,"end":1259.3},{"text":"floor.","start":1259.3,"end":1259.66}]}]},{"sentences":[{"text":"In our view, this is a very wise decision to start with a light exchange about the taxes that are going to be covered by this protocol.","start":1267.83,"end":1278.63,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"In","start":1267.83,"end":1267.95},{"text":"our","start":1267.95,"end":1268.15},{"text":"view,","start":1268.15,"end":1268.39},{"text":"this","start":1268.39,"end":1268.59},{"text":"is","start":1268.59,"end":1268.71},{"text":"a","start":1268.71,"end":1268.83},{"text":"very","start":1268.83,"end":1268.99},{"text":"wise","start":1268.99,"end":1269.31},{"text":"decision","start":1269.31,"end":1269.67},{"text":"to","start":1270.63,"end":1270.99},{"text":"start","start":1270.99,"end":1271.35},{"text":"with","start":1271.51,"end":1271.79},{"text":"a","start":1271.79,"end":1272.03},{"text":"light","start":1272.03,"end":1272.39},{"text":"exchange","start":1272.47,"end":1273.19},{"text":"about","start":1274.63,"end":1275.03},{"text":"the","start":1275.11,"end":1275.43},{"text":"taxes","start":1275.43,"end":1275.95},{"text":"that","start":1275.95,"end":1276.07},{"text":"are","start":1276.07,"end":1276.19},{"text":"going","start":1276.19,"end":1276.35},{"text":"to","start":1276.35,"end":1276.47},{"text":"be","start":1276.47,"end":1276.55},{"text":"covered","start":1276.55,"end":1277.03},{"text":"by","start":1277.51,"end":1277.79},{"text":"this","start":1277.79,"end":1277.99},{"text":"protocol.","start":1277.99,"end":1278.63}]}]},{"sentences":[{"text":"That's because as we see it here, apparently we can achieve some certain consensus, even that group of countries that have some disputes on more principled matters.","start":1280.71,"end":1297.73,"topics":[],"words":[{"text":"That's","start":1280.71,"end":1281.15},{"text":"because","start":1281.15,"end":1281.43},{"text":"as","start":1281.75,"end":1282.03},{"text":"we","start":1282.03,"end":1282.23},{"text":"see","start":1282.23,"end":1282.43},{"text":"it","start":1282.43,"end":1282.71},{"text":"here,","start":1284.87,"end":1285.27},{"text":"apparently","start":1285.67,"end":1286.47},{"text":"we","start":1286.71,"end":1287.03},{"text":"can","start":1287.03,"end":1287.35},{"text":"achieve","start":1287.43,"end":1288.07},{"text":"some","start":1288.15,"end":1288.55},{"text":"certain","start":1288.71,"end":1289.11},{"text":"consensus,","start":1289.11,"end":1289.91},{"text":"even","start":1290.15,"end":1290.55},{"text":"that","start":1290.71,"end":1290.99},{"text":"group","start":1290.99,"end":1291.19},{"text":"of","start":1291.19,"end":1291.51},{"text":"countries","start":1291.51,"end":1291.91},{"text":"that","start":1294.29,"end":1294.53},{"text":"have","start":1294.69,"end":1295.09},{"text":"some","start":1295.17,"end":1295.53},{"text":"disputes","start":1295.53,"end":1296.13},{"text":"on","start":1296.13,"end":1296.41},{"text":"more","start":1296.41,"end":1296.69},{"text":"principled","start":1296.69,"end":1297.25},{"text":"matters.","start":1297.25,"end":1297.73}]}]},{"sentences":[{"text":"Having studied the concept note of the second work stream, we fully support the comments that were made as regards number 30 of this paper, specifically that the protocol should apply to taxes on income, having excluded the application, having excluded indirect taxes from the scope of the protocol.","start":1301.89,"end":1331.58,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"Having","start":1301.89,"end":1302.29},{"text":"studied","start":1302.45,"end":1302.89},{"text":"the","start":1302.89,"end":1303.09},{"text":"concept","start":1303.09,"end":1303.65},{"text":"note","start":1303.73,"end":1304.13},{"text":"of","start":1304.13,"end":1304.33},{"text":"the","start":1304.33,"end":1304.53},{"text":"second","start":1304.53,"end":1304.81},{"text":"work","start":1304.81,"end":1305.05},{"text":"stream,","start":1305.05,"end":1305.57},{"text":"we","start":1307.33,"end":1307.65},{"text":"fully","start":1307.65,"end":1308.05},{"text":"support","start":1308.05,"end":1308.37},{"text":"the","start":1309.49,"end":1309.89},{"text":"comments","start":1310.05,"end":1310.45},{"text":"that","start":1310.69,"end":1310.97},{"text":"were","start":1310.97,"end":1311.21},{"text":"made","start":1311.21,"end":1311.57},{"text":"as","start":1312.85,"end":1313.17},{"text":"regards","start":1313.17,"end":1313.65},{"text":"number","start":1313.81,"end":1314.17},{"text":"30","start":1314.17,"end":1314.53},{"text":"of","start":1315.17,"end":1315.45},{"text":"this","start":1315.45,"end":1315.69},{"text":"paper,","start":1315.69,"end":1316.13},{"text":"specifically","start":1317.01,"end":1317.69},{"text":"that","start":1317.69,"end":1317.89},{"text":"the","start":1317.89,"end":1318.21},{"text":"protocol","start":1318.21,"end":1318.93},{"text":"should","start":1318.93,"end":1319.21},{"text":"apply","start":1319.21,"end":1319.57},{"text":"to","start":1319.57,"end":1319.97},{"text":"taxes","start":1320.78,"end":1321.14},{"text":"on","start":1321.14,"end":1321.38},{"text":"income,","start":1321.38,"end":1321.98},{"text":"having","start":1322.94,"end":1323.34},{"text":"excluded","start":1323.82,"end":1324.5},{"text":"the","start":1324.5,"end":1324.78},{"text":"application,","start":1324.86,"end":1325.58},{"text":"having","start":1327.66,"end":1328.06},{"text":"excluded","start":1328.22,"end":1328.82},{"text":"indirect","start":1328.82,"end":1329.3},{"text":"taxes","start":1329.3,"end":1329.9},{"text":"from","start":1329.9,"end":1330.22},{"text":"the","start":1330.22,"end":1330.46},{"text":"scope","start":1330.46,"end":1330.78},{"text":"of","start":1330.78,"end":1330.9},{"text":"the","start":1330.9,"end":1331.06},{"text":"protocol.","start":1331.06,"end":1331.58}]},{"text":"On the whole, that's about it and we agree with the text of the concept note as I mentioned in paragraph 30.","start":1332.78,"end":1344.74,"topics":[],"words":[{"text":"On","start":1332.78,"end":1333.06},{"text":"the","start":1333.06,"end":1333.22},{"text":"whole,","start":1333.22,"end":1333.58},{"text":"that's","start":1335.02,"end":1335.42},{"text":"about","start":1335.42,"end":1335.58},{"text":"it","start":1335.58,"end":1335.9},{"text":"and","start":1338.94,"end":1339.22},{"text":"we","start":1339.22,"end":1339.38},{"text":"agree","start":1339.38,"end":1339.58},{"text":"with","start":1339.58,"end":1339.78},{"text":"the","start":1339.78,"end":1339.94},{"text":"text","start":1339.94,"end":1340.3},{"text":"of","start":1341.02,"end":1341.3},{"text":"the","start":1341.3,"end":1341.54},{"text":"concept","start":1341.54,"end":1342.06},{"text":"note","start":1342.06,"end":1342.38},{"text":"as","start":1342.38,"end":1342.58},{"text":"I","start":1342.58,"end":1342.86},{"text":"mentioned","start":1342.86,"end":1343.5},{"text":"in","start":1343.5,"end":1343.82},{"text":"paragraph","start":1343.82,"end":1344.38},{"text":"30.","start":1344.38,"end":1344.74}]},{"text":"Thank you very much.","start":1344.74,"end":1345.58,"topics":[],"words":[{"text":"Thank","start":1344.74,"end":1345.06},{"text":"you","start":1345.06,"end":1345.18},{"text":"very","start":1345.18,"end":1345.3},{"text":"much.","start":1345.3,"end":1345.58}]},{"text":"Thank you very much.","start":1346.87,"end":1347.75,"topics":[],"words":[{"text":"Thank","start":1346.87,"end":1347.07},{"text":"you","start":1347.07,"end":1347.19},{"text":"very","start":1347.19,"end":1347.39},{"text":"much.","start":1347.39,"end":1347.75}]}]}],"speaker":{"name":null,"affiliation":"RUS","affiliation_full":"Russian Federation","group":null,"function":"Representative"}},{"statement_number":6,"paragraphs":[{"sentences":[{"text":"Federation of Russia. Thank you.","start":1350.39,"end":1351.99,"topics":[],"words":[{"text":"Federation","start":1350.39,"end":1350.99},{"text":"of","start":1350.99,"end":1351.15},{"text":"Russia.","start":1351.15,"end":1351.51},{"text":"Thank","start":1351.51,"end":1351.75},{"text":"you.","start":1351.75,"end":1351.99}]},{"text":"Nigeria and then India first.","start":1352.47,"end":1354.55,"topics":[],"words":[{"text":"Nigeria","start":1352.47,"end":1353.07},{"text":"and","start":1353.07,"end":1353.23},{"text":"then","start":1353.23,"end":1353.39},{"text":"India","start":1353.39,"end":1353.67},{"text":"first.","start":1354.15,"end":1354.55}]},{"text":"Nigeria.","start":1354.63,"end":1355.27,"topics":[],"words":[{"text":"Nigeria.","start":1354.63,"end":1355.27}]},{"text":"Please go ahead.","start":1355.27,"end":1355.91,"topics":[],"words":[{"text":"Please","start":1355.27,"end":1355.47},{"text":"go","start":1355.47,"end":1355.63},{"text":"ahead.","start":1355.63,"end":1355.91}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":7,"paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair and good day everyone.","start":1358.15,"end":1363.59,"topics":[],"words":[{"text":"Thank","start":1358.15,"end":1358.51},{"text":"you,","start":1358.51,"end":1358.71},{"text":"Madam","start":1358.71,"end":1359.11},{"text":"Chair","start":1359.11,"end":1359.43},{"text":"and","start":1361.83,"end":1362.229},{"text":"good","start":1362.23,"end":1362.63},{"text":"day","start":1362.71,"end":1363.11},{"text":"everyone.","start":1363.19,"end":1363.59}]},{"text":"It's our pleasure to be here and to present this view and I will be speaking or I will be presenting the view of the African group.","start":1365.27,"end":1375.74,"topics":[],"words":[{"text":"It's","start":1365.27,"end":1365.71},{"text":"our","start":1365.71,"end":1365.87},{"text":"pleasure","start":1365.87,"end":1366.31},{"text":"to","start":1366.31,"end":1366.63},{"text":"be","start":1366.79,"end":1367.11},{"text":"here","start":1367.11,"end":1367.43},{"text":"and","start":1367.43,"end":1367.83},{"text":"to","start":1367.91,"end":1368.31},{"text":"present","start":1368.87,"end":1369.27},{"text":"this","start":1369.27,"end":1369.67},{"text":"view","start":1370.23,"end":1370.63},{"text":"and","start":1370.95,"end":1371.27},{"text":"I","start":1371.27,"end":1371.43},{"text":"will","start":1371.43,"end":1371.55},{"text":"be","start":1371.55,"end":1371.83},{"text":"speaking","start":1371.83,"end":1372.39},{"text":"or","start":1372.78,"end":1372.9},{"text":"I","start":1372.9,"end":1373.02},{"text":"will","start":1373.02,"end":1373.14},{"text":"be","start":1373.14,"end":1373.38},{"text":"presenting","start":1373.38,"end":1373.94},{"text":"the","start":1373.94,"end":1374.1},{"text":"view","start":1374.1,"end":1374.34},{"text":"of","start":1374.34,"end":1374.66},{"text":"the","start":1374.66,"end":1374.94},{"text":"African","start":1374.94,"end":1375.46},{"text":"group.","start":1375.46,"end":1375.74}]}]},{"sentences":[{"text":"So on behalf of African group, we want to welcome the paper that has been presented by the co lead and we welcome the view that we expressed in the paper.","start":1377.82,"end":1390.62,"topics":[],"words":[{"text":"So","start":1377.82,"end":1378.1},{"text":"on","start":1378.1,"end":1378.26},{"text":"behalf","start":1378.26,"end":1378.54},{"text":"of","start":1378.54,"end":1378.7},{"text":"African","start":1378.7,"end":1379.26},{"text":"group,","start":1379.26,"end":1379.5},{"text":"we","start":1379.5,"end":1379.7},{"text":"want","start":1379.7,"end":1379.86},{"text":"to","start":1379.86,"end":1380.02},{"text":"welcome","start":1380.02,"end":1380.54},{"text":"the","start":1381.1,"end":1381.5},{"text":"paper","start":1382.06,"end":1382.54},{"text":"that","start":1382.86,"end":1383.14},{"text":"has","start":1383.14,"end":1383.3},{"text":"been","start":1383.3,"end":1383.5},{"text":"presented","start":1383.5,"end":1384.22},{"text":"by","start":1384.62,"end":1385.02},{"text":"the","start":1385.42,"end":1385.74},{"text":"co","start":1385.74,"end":1385.98},{"text":"lead","start":1385.98,"end":1386.3},{"text":"and","start":1386.7,"end":1387.1},{"text":"we","start":1387.1,"end":1387.38},{"text":"welcome","start":1387.38,"end":1387.9},{"text":"the","start":1387.9,"end":1388.22},{"text":"view","start":1388.22,"end":1388.5},{"text":"that","start":1388.5,"end":1388.779},{"text":"we","start":1388.779,"end":1389.02},{"text":"expressed","start":1389.02,"end":1389.82},{"text":"in","start":1389.82,"end":1390.1},{"text":"the","start":1390.1,"end":1390.26},{"text":"paper.","start":1390.26,"end":1390.62}]},{"text":"And for us we agree that the income, the COVID taxes should include taxes on income derived from all categories of services, irrespective of categorization or means of providing such service.","start":1391.66,"end":1414.51,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"service-categorization","label":"Service Categorization","description":"Differentiating service types (e.g., physically performed, remotely provided, automated digital, core vs. ancillary) to enable tailored nexus rules, rates, and administration."}],"words":[{"text":"And","start":1391.66,"end":1392.06},{"text":"for","start":1392.14,"end":1392.46},{"text":"us","start":1392.46,"end":1392.78},{"text":"we","start":1393.02,"end":1393.42},{"text":"agree","start":1393.82,"end":1394.22},{"text":"that","start":1394.54,"end":1394.94},{"text":"the","start":1395.26,"end":1395.58},{"text":"income,","start":1395.58,"end":1396.06},{"text":"the","start":1397.5,"end":1397.9},{"text":"COVID","start":1397.9,"end":1398.3},{"text":"taxes","start":1398.3,"end":1398.78},{"text":"should","start":1398.78,"end":1399.1},{"text":"include","start":1399.74,"end":1400.14},{"text":"taxes","start":1401.15,"end":1401.71},{"text":"on","start":1401.71,"end":1402.11},{"text":"income","start":1402.51,"end":1403.07},{"text":"derived","start":1404.35,"end":1404.91},{"text":"from","start":1404.91,"end":1405.19},{"text":"all","start":1405.19,"end":1405.51},{"text":"categories","start":1405.51,"end":1406.15},{"text":"of","start":1406.15,"end":1406.43},{"text":"services,","start":1406.43,"end":1406.75},{"text":"irrespective","start":1407.47,"end":1408.43},{"text":"of","start":1408.43,"end":1408.83},{"text":"categorization","start":1409.71,"end":1410.75},{"text":"or","start":1411.31,"end":1411.71},{"text":"means","start":1412.03,"end":1412.43},{"text":"of","start":1412.43,"end":1412.79},{"text":"providing","start":1412.79,"end":1413.31},{"text":"such","start":1413.63,"end":1414.03},{"text":"service.","start":1414.11,"end":1414.51}]},{"text":"So we are looking at the scope covering income from all types of services, income derived in respect of provision of all category of services.","start":1415.07,"end":1428.03,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"So","start":1415.07,"end":1415.31},{"text":"we","start":1415.31,"end":1415.43},{"text":"are","start":1415.43,"end":1415.59},{"text":"looking","start":1415.59,"end":1415.83},{"text":"at","start":1415.83,"end":1416.19},{"text":"the","start":1417.15,"end":1417.43},{"text":"scope","start":1417.43,"end":1417.91},{"text":"covering","start":1417.91,"end":1418.51},{"text":"income","start":1419.15,"end":1419.67},{"text":"from","start":1419.67,"end":1419.95},{"text":"all","start":1419.95,"end":1420.27},{"text":"types","start":1420.51,"end":1420.99},{"text":"of","start":1420.99,"end":1421.31},{"text":"services,","start":1423.07,"end":1423.47},{"text":"income","start":1424.75,"end":1425.19},{"text":"derived","start":1425.19,"end":1425.59},{"text":"in","start":1425.59,"end":1425.83},{"text":"respect","start":1425.83,"end":1426.07},{"text":"of","start":1426.07,"end":1426.31},{"text":"provision","start":1426.31,"end":1426.67},{"text":"of","start":1426.67,"end":1426.87},{"text":"all","start":1426.87,"end":1427.07},{"text":"category","start":1427.07,"end":1427.59},{"text":"of","start":1427.59,"end":1427.75},{"text":"services.","start":1427.75,"end":1428.03}]},{"text":"On your mention of dst, we agree that the scope should include taxes on income derived from the provision of all services.","start":1428.98,"end":1440.26,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."}],"words":[{"text":"On","start":1428.98,"end":1429.14},{"text":"your","start":1429.14,"end":1429.46},{"text":"mention","start":1430.1,"end":1430.58},{"text":"of","start":1430.58,"end":1430.78},{"text":"dst,","start":1430.78,"end":1431.14},{"text":"we","start":1432.18,"end":1432.58},{"text":"agree","start":1432.66,"end":1433.06},{"text":"that","start":1433.3,"end":1433.62},{"text":"the","start":1433.62,"end":1433.82},{"text":"scope","start":1433.82,"end":1434.34},{"text":"should","start":1434.42,"end":1434.78},{"text":"include","start":1434.78,"end":1435.14},{"text":"taxes","start":1435.14,"end":1435.7},{"text":"on","start":1435.7,"end":1435.98},{"text":"income","start":1435.98,"end":1436.5},{"text":"derived","start":1436.82,"end":1437.46},{"text":"from","start":1437.46,"end":1437.86},{"text":"the","start":1438.02,"end":1438.38},{"text":"provision","start":1438.38,"end":1438.98},{"text":"of","start":1438.98,"end":1439.38},{"text":"all","start":1439.46,"end":1439.86},{"text":"services.","start":1439.86,"end":1440.26}]},{"text":"As we said earlier, and the nomenclature is irrelevant here, whether the service is provided digitally, electronically or physically.","start":1440.26,"end":1451.3,"topics":[{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."},{"key":"service-categorization","label":"Service Categorization","description":"Differentiating service types (e.g., physically performed, remotely provided, automated digital, core vs. ancillary) to enable tailored nexus rules, rates, and administration."}],"words":[{"text":"As","start":1440.26,"end":1440.54},{"text":"we","start":1440.54,"end":1440.7},{"text":"said","start":1440.7,"end":1440.9},{"text":"earlier,","start":1440.9,"end":1441.22},{"text":"and","start":1441.7,"end":1442.1},{"text":"the","start":1442.1,"end":1442.42},{"text":"nomenclature","start":1442.42,"end":1443.14},{"text":"is","start":1444.339,"end":1444.7},{"text":"irrelevant","start":1444.7,"end":1445.38},{"text":"here,","start":1445.38,"end":1445.7},{"text":"whether","start":1445.86,"end":1446.26},{"text":"the","start":1446.34,"end":1446.66},{"text":"service","start":1446.66,"end":1446.94},{"text":"is","start":1446.94,"end":1447.22},{"text":"provided","start":1447.22,"end":1447.94},{"text":"digitally,","start":1447.94,"end":1448.82},{"text":"electronically","start":1449.22,"end":1450.02},{"text":"or","start":1450.34,"end":1450.7},{"text":"physically.","start":1450.7,"end":1451.3}]}]},{"sentences":[{"text":"The view of African group is we are looking at what the income is in respect of if it is services, this means or mode of providing such service will not be material in this regard.","start":1453.7,"end":1467.59,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."}],"words":[{"text":"The","start":1453.7,"end":1453.98},{"text":"view","start":1453.98,"end":1454.18},{"text":"of","start":1454.18,"end":1454.38},{"text":"African","start":1454.38,"end":1454.86},{"text":"group","start":1454.86,"end":1455.1},{"text":"is","start":1455.1,"end":1455.46},{"text":"we","start":1456.15,"end":1456.27},{"text":"are","start":1456.27,"end":1456.43},{"text":"looking","start":1456.43,"end":1456.71},{"text":"at","start":1456.71,"end":1457.11},{"text":"what","start":1457.75,"end":1458.15},{"text":"the","start":1458.15,"end":1458.47},{"text":"income","start":1458.47,"end":1458.83},{"text":"is","start":1458.83,"end":1459.03},{"text":"in","start":1459.03,"end":1459.23},{"text":"respect","start":1459.23,"end":1459.51},{"text":"of","start":1459.51,"end":1459.91},{"text":"if","start":1459.99,"end":1460.27},{"text":"it","start":1460.27,"end":1460.43},{"text":"is","start":1460.43,"end":1460.59},{"text":"services,","start":1460.59,"end":1460.87},{"text":"this","start":1461.67,"end":1462.03},{"text":"means","start":1462.03,"end":1462.39},{"text":"or","start":1462.47,"end":1462.79},{"text":"mode","start":1462.79,"end":1463.03},{"text":"of","start":1463.03,"end":1463.15},{"text":"providing","start":1463.15,"end":1463.55},{"text":"such","start":1463.55,"end":1463.87},{"text":"service","start":1463.87,"end":1464.23},{"text":"will","start":1464.55,"end":1464.95},{"text":"not","start":1465.11,"end":1465.47},{"text":"be","start":1465.47,"end":1465.75},{"text":"material","start":1465.75,"end":1466.39},{"text":"in","start":1466.47,"end":1466.79},{"text":"this","start":1466.79,"end":1467.03},{"text":"regard.","start":1467.03,"end":1467.59}]},{"text":"Then in respect of what should the scope that will not be there.","start":1468.07,"end":1473.19,"topics":[],"words":[{"text":"Then","start":1468.07,"end":1468.47},{"text":"in","start":1468.95,"end":1469.23},{"text":"respect","start":1469.23,"end":1469.51},{"text":"of","start":1469.59,"end":1469.99},{"text":"what","start":1470.95,"end":1471.31},{"text":"should","start":1471.31,"end":1471.67},{"text":"the","start":1471.829,"end":1472.11},{"text":"scope","start":1472.11,"end":1472.35},{"text":"that","start":1472.35,"end":1472.51},{"text":"will","start":1472.51,"end":1472.63},{"text":"not","start":1472.63,"end":1472.75},{"text":"be","start":1472.75,"end":1472.91},{"text":"there.","start":1472.91,"end":1473.19}]},{"text":"We agree that VAT will not be included in the scope of this rule.","start":1473.27,"end":1480.83,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"We","start":1473.27,"end":1473.59},{"text":"agree","start":1473.59,"end":1473.87},{"text":"that","start":1473.87,"end":1474.23},{"text":"VAT","start":1475.03,"end":1475.59},{"text":"will","start":1476.79,"end":1477.15},{"text":"not","start":1477.15,"end":1477.51},{"text":"be","start":1477.51,"end":1477.79},{"text":"included","start":1477.79,"end":1478.31},{"text":"in","start":1478.31,"end":1478.51},{"text":"the","start":1478.51,"end":1478.67},{"text":"scope","start":1478.67,"end":1479.07},{"text":"of","start":1479.07,"end":1479.35},{"text":"this","start":1479.35,"end":1479.67},{"text":"rule.","start":1480.39,"end":1480.83}]},{"text":"Thank you, Madam Chair.","start":1480.83,"end":1481.86,"topics":[],"words":[{"text":"Thank","start":1480.83,"end":1481.11},{"text":"you,","start":1481.11,"end":1481.27},{"text":"Madam","start":1481.27,"end":1481.59},{"text":"Chair.","start":1481.59,"end":1481.86}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":"Africa Group","function":"Representative"}},{"statement_number":8,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":1483.93,"end":1484.81,"topics":[],"words":[{"text":"Thank","start":1483.93,"end":1484.13},{"text":"you","start":1484.13,"end":1484.29},{"text":"very","start":1484.29,"end":1484.49},{"text":"much.","start":1484.49,"end":1484.81}]},{"text":"Nigeria.","start":1484.97,"end":1485.77,"topics":[],"words":[{"text":"Nigeria.","start":1484.97,"end":1485.77}]},{"text":"So I have.","start":1485.77,"end":1486.33,"topics":[],"words":[{"text":"So","start":1485.77,"end":1486.01},{"text":"I","start":1486.01,"end":1486.13},{"text":"have.","start":1486.13,"end":1486.33}]},{"text":"India.","start":1486.33,"end":1486.65,"topics":[],"words":[{"text":"India.","start":1486.33,"end":1486.65}]},{"text":"Please go ahead.","start":1486.65,"end":1487.53,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"Please","start":1486.65,"end":1487.01},{"text":"go","start":1487.01,"end":1487.25},{"text":"ahead.","start":1487.25,"end":1487.53}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":9,"paragraphs":[{"sentences":[{"text":"Thank you, Chair and good day to all distinguished delegates.","start":1488.49,"end":1493.13,"topics":[],"words":[{"text":"Thank","start":1488.49,"end":1488.81},{"text":"you,","start":1488.81,"end":1488.97},{"text":"Chair","start":1488.97,"end":1489.29},{"text":"and","start":1489.61,"end":1490.01},{"text":"good","start":1490.01,"end":1490.29},{"text":"day","start":1490.29,"end":1490.45},{"text":"to","start":1490.45,"end":1490.73},{"text":"all","start":1490.89,"end":1491.29},{"text":"distinguished","start":1492.01,"end":1492.65},{"text":"delegates.","start":1492.65,"end":1493.13}]},{"text":"As some of the people have spoken earlier, we agree that what should be covered here are taxes of income, taxes on income and as opposed to other consumption taxes or vat, we believe that taxes on income earned from any sort of service should be covered.","start":1494.17,"end":1515.87,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"As","start":1494.17,"end":1494.57},{"text":"some","start":1495.53,"end":1495.81},{"text":"of","start":1495.81,"end":1495.93},{"text":"the","start":1495.93,"end":1496.17},{"text":"people","start":1496.73,"end":1497.05},{"text":"have","start":1497.05,"end":1497.25},{"text":"spoken","start":1497.25,"end":1497.57},{"text":"earlier,","start":1497.57,"end":1497.85},{"text":"we","start":1498.25,"end":1498.53},{"text":"agree","start":1498.53,"end":1498.81},{"text":"that","start":1498.81,"end":1499.21},{"text":"what","start":1499.61,"end":1499.89},{"text":"should","start":1499.89,"end":1500.05},{"text":"be","start":1500.05,"end":1500.21},{"text":"covered","start":1500.21,"end":1500.53},{"text":"here","start":1500.53,"end":1500.69},{"text":"are","start":1500.69,"end":1500.89},{"text":"taxes","start":1500.89,"end":1501.25},{"text":"of","start":1501.25,"end":1501.41},{"text":"income,","start":1501.41,"end":1501.85},{"text":"taxes","start":1502.41,"end":1502.85},{"text":"on","start":1502.85,"end":1503.01},{"text":"income","start":1503.01,"end":1503.37},{"text":"and","start":1503.37,"end":1503.65},{"text":"as","start":1503.65,"end":1503.89},{"text":"opposed","start":1503.89,"end":1504.25},{"text":"to","start":1504.25,"end":1504.45},{"text":"other","start":1504.45,"end":1504.73},{"text":"consumption","start":1505.13,"end":1505.81},{"text":"taxes","start":1505.81,"end":1506.25},{"text":"or","start":1506.25,"end":1506.45},{"text":"vat,","start":1506.45,"end":1506.89},{"text":"we","start":1506.89,"end":1507.29},{"text":"believe","start":1507.29,"end":1507.65},{"text":"that","start":1507.65,"end":1508.01},{"text":"taxes","start":1509.31,"end":1509.71},{"text":"on","start":1509.71,"end":1509.95},{"text":"income","start":1509.95,"end":1510.43},{"text":"earned","start":1510.99,"end":1511.43},{"text":"from","start":1511.43,"end":1511.79},{"text":"any","start":1512.67,"end":1512.99},{"text":"sort","start":1512.99,"end":1513.23},{"text":"of","start":1513.23,"end":1513.39},{"text":"service","start":1513.39,"end":1513.71},{"text":"should","start":1514.83,"end":1515.11},{"text":"be","start":1515.11,"end":1515.31},{"text":"covered.","start":1515.31,"end":1515.87}]},{"text":"How that should be covered, that is something probably is a discussion that we will come back to later.","start":1516.19,"end":1521.31,"topics":[],"words":[{"text":"How","start":1516.19,"end":1516.47},{"text":"that","start":1516.47,"end":1516.63},{"text":"should","start":1516.63,"end":1516.79},{"text":"be","start":1516.79,"end":1516.95},{"text":"covered,","start":1516.95,"end":1517.47},{"text":"that","start":1517.71,"end":1517.99},{"text":"is","start":1517.99,"end":1518.15},{"text":"something","start":1518.15,"end":1518.39},{"text":"probably","start":1518.39,"end":1518.83},{"text":"is","start":1518.99,"end":1519.27},{"text":"a","start":1519.27,"end":1519.43},{"text":"discussion","start":1519.43,"end":1519.75},{"text":"that","start":1519.75,"end":1519.91},{"text":"we","start":1519.91,"end":1520.07},{"text":"will","start":1520.07,"end":1520.27},{"text":"come","start":1520.27,"end":1520.47},{"text":"back","start":1520.47,"end":1520.71},{"text":"to","start":1520.71,"end":1520.99},{"text":"later.","start":1520.99,"end":1521.31}]},{"text":"But yes, we are agreeable on that point.","start":1522.11,"end":1525.79,"topics":[],"words":[{"text":"But","start":1522.11,"end":1522.39},{"text":"yes,","start":1522.39,"end":1522.75},{"text":"we","start":1523.87,"end":1524.11},{"text":"are","start":1524.11,"end":1524.309},{"text":"agreeable","start":1524.309,"end":1524.75},{"text":"on","start":1524.75,"end":1524.99},{"text":"that","start":1524.99,"end":1525.31},{"text":"point.","start":1525.39,"end":1525.79}]},{"text":"We are also agreeable that indeed the definition of covered taxes is very essential because it leads to the third bullet that any non definition or ambiguity will create classification disputes and any conflict.","start":1526.11,"end":1543.44,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"We","start":1526.11,"end":1526.39},{"text":"are","start":1526.39,"end":1526.55},{"text":"also","start":1526.55,"end":1526.75},{"text":"agreeable","start":1526.75,"end":1527.31},{"text":"that","start":1527.31,"end":1527.55},{"text":"indeed","start":1527.55,"end":1528.03},{"text":"the","start":1528.27,"end":1528.55},{"text":"definition","start":1528.55,"end":1528.95},{"text":"of","start":1528.95,"end":1529.11},{"text":"covered","start":1529.11,"end":1529.51},{"text":"taxes","start":1529.51,"end":1530.07},{"text":"is","start":1530.07,"end":1530.43},{"text":"very","start":1530.75,"end":1531.03},{"text":"essential","start":1531.03,"end":1531.47},{"text":"because","start":1532.35,"end":1532.75},{"text":"it","start":1533.63,"end":1533.91},{"text":"leads","start":1533.91,"end":1534.23},{"text":"to","start":1534.23,"end":1534.35},{"text":"the","start":1534.35,"end":1534.47},{"text":"third","start":1534.47,"end":1534.67},{"text":"bullet","start":1534.67,"end":1535.11},{"text":"that","start":1535.11,"end":1535.47},{"text":"any","start":1535.71,"end":1536.11},{"text":"non","start":1536.67,"end":1536.99},{"text":"definition","start":1536.99,"end":1537.63},{"text":"or","start":1537.63,"end":1538.03},{"text":"ambiguity","start":1539.12,"end":1539.84},{"text":"will","start":1540.16,"end":1540.56},{"text":"create","start":1540.8,"end":1541.2},{"text":"classification","start":1541.2,"end":1542},{"text":"disputes","start":1542,"end":1542.48},{"text":"and","start":1542.48,"end":1542.68},{"text":"any","start":1542.68,"end":1542.88},{"text":"conflict.","start":1542.88,"end":1543.44}]}]},{"sentences":[{"text":"So we are in general, in general, we are in agreement with the proposal that is there and in paragraph 30 of the issues note.","start":1543.76,"end":1551.92,"topics":[],"words":[{"text":"So","start":1543.76,"end":1544.04},{"text":"we","start":1544.04,"end":1544.2},{"text":"are","start":1544.2,"end":1544.4},{"text":"in","start":1544.4,"end":1544.6},{"text":"general,","start":1544.6,"end":1544.88},{"text":"in","start":1545.04,"end":1545.32},{"text":"general,","start":1545.32,"end":1545.56},{"text":"we","start":1545.56,"end":1545.76},{"text":"are","start":1545.76,"end":1545.88},{"text":"in","start":1545.88,"end":1546.04},{"text":"agreement","start":1546.04,"end":1546.48},{"text":"with","start":1546.48,"end":1546.88},{"text":"the","start":1546.88,"end":1547.16},{"text":"proposal","start":1547.16,"end":1547.76},{"text":"that","start":1548.32,"end":1548.6},{"text":"is","start":1548.6,"end":1548.76},{"text":"there","start":1548.76,"end":1548.96},{"text":"and","start":1548.96,"end":1549.2},{"text":"in","start":1549.2,"end":1549.52},{"text":"paragraph","start":1549.52,"end":1550.16},{"text":"30","start":1550.16,"end":1550.48},{"text":"of","start":1550.72,"end":1551},{"text":"the","start":1551,"end":1551.16},{"text":"issues","start":1551.16,"end":1551.44},{"text":"note.","start":1551.44,"end":1551.92}]},{"text":"Thank you.","start":1551.92,"end":1552.48,"topics":[],"words":[{"text":"Thank","start":1551.92,"end":1552.2},{"text":"you.","start":1552.2,"end":1552.48}]}]}],"speaker":{"name":null,"affiliation":"IND","affiliation_full":"India","group":null,"function":"Representative"}},{"statement_number":10,"paragraphs":[{"sentences":[{"text":"Thank you.","start":1553.68,"end":1554.2,"topics":[],"words":[{"text":"Thank","start":1553.68,"end":1554.04},{"text":"you.","start":1554.04,"end":1554.2}]},{"text":"India, Spain, please.","start":1554.2,"end":1555.6,"topics":[],"words":[{"text":"India,","start":1554.2,"end":1554.48},{"text":"Spain,","start":1554.72,"end":1555.2},{"text":"please.","start":1555.2,"end":1555.6}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":11,"paragraphs":[{"sentences":[{"text":"Gracias. Thank you very much, Madam, for all of the work that has been done.","start":1557.92,"end":1565.2,"topics":[],"words":[{"text":"Gracias.","start":1557.92,"end":1558.8},{"text":"Thank","start":1560.08,"end":1560.44},{"text":"you","start":1560.44,"end":1560.64},{"text":"very","start":1560.64,"end":1560.92},{"text":"much,","start":1560.92,"end":1561.28},{"text":"Madam,","start":1562.96,"end":1563.48},{"text":"for","start":1563.48,"end":1563.72},{"text":"all","start":1563.72,"end":1563.88},{"text":"of","start":1563.88,"end":1564.04},{"text":"the","start":1564.04,"end":1564.2},{"text":"work","start":1564.2,"end":1564.36},{"text":"that","start":1564.36,"end":1564.52},{"text":"has","start":1564.52,"end":1564.68},{"text":"been","start":1564.68,"end":1564.88},{"text":"done.","start":1564.88,"end":1565.2}]},{"text":"We're very grateful for all of the inputs that have gone into this document and we'd like to welcome this discussion on scope.","start":1566.64,"end":1576.08,"topics":[],"words":[{"text":"We're","start":1566.64,"end":1566.84},{"text":"very","start":1566.84,"end":1567.04},{"text":"grateful","start":1567.04,"end":1567.6},{"text":"for","start":1567.6,"end":1567.92},{"text":"all","start":1567.92,"end":1568.12},{"text":"of","start":1568.12,"end":1568.24},{"text":"the","start":1568.24,"end":1568.44},{"text":"inputs","start":1568.44,"end":1569.2},{"text":"that","start":1570.08,"end":1570.48},{"text":"have","start":1570.48,"end":1570.76},{"text":"gone","start":1570.76,"end":1571},{"text":"into","start":1571,"end":1571.2},{"text":"this","start":1571.2,"end":1571.48},{"text":"document","start":1571.48,"end":1572.08},{"text":"and","start":1572.16,"end":1572.48},{"text":"we'd","start":1572.48,"end":1572.76},{"text":"like","start":1572.76,"end":1572.92},{"text":"to","start":1572.92,"end":1573.08},{"text":"welcome","start":1573.08,"end":1573.52},{"text":"this","start":1573.84,"end":1574.2},{"text":"discussion","start":1574.2,"end":1574.84},{"text":"on","start":1574.84,"end":1575.2},{"text":"scope.","start":1575.36,"end":1576.08}]},{"text":"But we just have an additional concern.","start":1577.76,"end":1580.24,"topics":[],"words":[{"text":"But","start":1577.76,"end":1578.04},{"text":"we","start":1578.04,"end":1578.2},{"text":"just","start":1578.2,"end":1578.4},{"text":"have","start":1578.4,"end":1578.6},{"text":"an","start":1578.6,"end":1578.76},{"text":"additional","start":1578.76,"end":1579.36},{"text":"concern.","start":1579.84,"end":1580.24}]}]},{"sentences":[{"text":"Are we talking about amending.","start":1583.2,"end":1588.4,"topics":[],"words":[{"text":"Are","start":1583.2,"end":1583.48},{"text":"we","start":1583.48,"end":1583.68},{"text":"talking","start":1583.68,"end":1584.08},{"text":"about","start":1584.16,"end":1584.56},{"text":"amending.","start":1587.84,"end":1588.4}]},{"text":"If we're talking about amending the scope of conventions, then then of course it's a larger discussion.","start":1589.6,"end":1595.56,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"If","start":1589.6,"end":1589.88},{"text":"we're","start":1589.88,"end":1590.08},{"text":"talking","start":1590.08,"end":1590.24},{"text":"about","start":1590.24,"end":1590.48},{"text":"amending","start":1590.72,"end":1591.2},{"text":"the","start":1591.2,"end":1591.4},{"text":"scope","start":1591.4,"end":1591.68},{"text":"of","start":1591.68,"end":1591.84},{"text":"conventions,","start":1591.84,"end":1592.56},{"text":"then","start":1592.72,"end":1593.01},{"text":"then","start":1593.08,"end":1593.24},{"text":"of","start":1593.24,"end":1593.4},{"text":"course","start":1593.4,"end":1593.64},{"text":"it's","start":1594.04,"end":1594.4},{"text":"a","start":1594.4,"end":1594.52},{"text":"larger","start":1594.52,"end":1594.88},{"text":"discussion.","start":1594.88,"end":1595.56}]}]},{"sentences":[{"text":"I don't know.","start":1599,"end":1600.12,"topics":[],"words":[{"text":"I","start":1599,"end":1599.4},{"text":"don't","start":1599.48,"end":1599.84},{"text":"know.","start":1599.84,"end":1600.12}]},{"text":"I think we need to just clarify the scope here and we would therefore be willing to enter into these kind of discussions.","start":1600.2,"end":1611.64,"topics":[],"words":[{"text":"I","start":1600.2,"end":1600.44},{"text":"think","start":1600.44,"end":1600.6},{"text":"we","start":1600.6,"end":1600.76},{"text":"need","start":1600.76,"end":1600.88},{"text":"to","start":1600.88,"end":1601.04},{"text":"just","start":1601.04,"end":1601.24},{"text":"clarify","start":1601.24,"end":1601.88},{"text":"the","start":1601.88,"end":1602.2},{"text":"scope","start":1602.28,"end":1602.84},{"text":"here","start":1602.84,"end":1603.16},{"text":"and","start":1606.84,"end":1607.16},{"text":"we","start":1607.16,"end":1607.36},{"text":"would","start":1607.36,"end":1607.56},{"text":"therefore","start":1607.56,"end":1608.04},{"text":"be","start":1608.04,"end":1608.36},{"text":"willing","start":1608.36,"end":1608.92},{"text":"to","start":1609.24,"end":1609.6},{"text":"enter","start":1609.6,"end":1609.92},{"text":"into","start":1609.92,"end":1610.2},{"text":"these","start":1610.2,"end":1610.48},{"text":"kind","start":1610.48,"end":1610.72},{"text":"of","start":1610.72,"end":1610.92},{"text":"discussions.","start":1610.92,"end":1611.64}]},{"text":"Whether or not other taxes, such as digital taxes, are going to be included within this discussion.","start":1612.52,"end":1618.92,"topics":[{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."}],"words":[{"text":"Whether","start":1612.52,"end":1612.84},{"text":"or","start":1612.84,"end":1613.04},{"text":"not","start":1613.04,"end":1613.32},{"text":"other","start":1613.4,"end":1613.8},{"text":"taxes,","start":1614.52,"end":1615.16},{"text":"such","start":1615.16,"end":1615.36},{"text":"as","start":1615.36,"end":1615.52},{"text":"digital","start":1615.52,"end":1615.8},{"text":"taxes,","start":1616.04,"end":1616.6},{"text":"are","start":1616.6,"end":1616.8},{"text":"going","start":1616.8,"end":1617.04},{"text":"to","start":1617.04,"end":1617.24},{"text":"be","start":1617.24,"end":1617.4},{"text":"included","start":1617.4,"end":1617.88},{"text":"within","start":1617.88,"end":1618.12},{"text":"this","start":1618.12,"end":1618.36},{"text":"discussion.","start":1618.36,"end":1618.92}]},{"text":"I think this could perhaps improve our understanding of the potential scope of this and this would concern online activity as well.","start":1620.58,"end":1630.42,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."}],"words":[{"text":"I","start":1620.58,"end":1620.7},{"text":"think","start":1620.7,"end":1620.9},{"text":"this","start":1620.9,"end":1621.1},{"text":"could","start":1621.1,"end":1621.3},{"text":"perhaps","start":1621.3,"end":1621.78},{"text":"improve","start":1622.18,"end":1622.58},{"text":"our","start":1622.82,"end":1623.18},{"text":"understanding","start":1623.18,"end":1624.1},{"text":"of","start":1624.34,"end":1624.66},{"text":"the","start":1624.66,"end":1624.9},{"text":"potential","start":1624.9,"end":1625.38},{"text":"scope","start":1625.46,"end":1625.94},{"text":"of","start":1625.94,"end":1626.14},{"text":"this","start":1626.14,"end":1626.42},{"text":"and","start":1626.5,"end":1626.78},{"text":"this","start":1626.78,"end":1627.06},{"text":"would","start":1627.06,"end":1627.46},{"text":"concern","start":1628.18,"end":1628.58},{"text":"online","start":1628.74,"end":1629.14},{"text":"activity","start":1629.22,"end":1629.86},{"text":"as","start":1629.86,"end":1630.1},{"text":"well.","start":1630.1,"end":1630.42}]}]},{"sentences":[{"text":"So we think that the value added tax could be part of these discussions as well.","start":1633.7,"end":1637.46,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"So","start":1633.7,"end":1633.98},{"text":"we","start":1633.98,"end":1634.14},{"text":"think","start":1634.14,"end":1634.3},{"text":"that","start":1634.3,"end":1634.5},{"text":"the","start":1634.5,"end":1634.82},{"text":"value","start":1634.899,"end":1635.22},{"text":"added","start":1635.22,"end":1635.5},{"text":"tax","start":1635.5,"end":1635.82},{"text":"could","start":1635.82,"end":1636.06},{"text":"be","start":1636.06,"end":1636.26},{"text":"part","start":1636.26,"end":1636.46},{"text":"of","start":1636.46,"end":1636.58},{"text":"these","start":1636.58,"end":1636.7},{"text":"discussions","start":1636.7,"end":1637.1},{"text":"as","start":1637.1,"end":1637.26},{"text":"well.","start":1637.26,"end":1637.46}]},{"text":"Thank you.","start":1637.46,"end":1637.94,"topics":[],"words":[{"text":"Thank","start":1637.46,"end":1637.7},{"text":"you.","start":1637.7,"end":1637.94}]},{"text":"Muchas gracias.","start":1637.94,"end":1638.94,"topics":[],"words":[{"text":"Muchas","start":1637.94,"end":1638.46},{"text":"gracias.","start":1638.46,"end":1638.94}]}]}],"speaker":{"name":null,"affiliation":"ESP","affiliation_full":"Spain","group":null,"function":"Representative"}},{"statement_number":12,"paragraphs":[{"sentences":[{"text":"Espana, Peru, please.","start":1638.94,"end":1641.46,"topics":[],"words":[{"text":"Espana,","start":1638.94,"end":1639.38},{"text":"Peru,","start":1640.02,"end":1640.66},{"text":"please.","start":1641.06,"end":1641.46}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Coordinator"}},{"statement_number":13,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":1647.3,"end":1648.1,"topics":[],"words":[{"text":"Thank","start":1647.3,"end":1647.5},{"text":"you","start":1647.5,"end":1647.66},{"text":"very","start":1647.66,"end":1647.86},{"text":"much.","start":1647.86,"end":1648.1}]},{"text":"Madam Coordinator.","start":1648.1,"end":1649.22,"topics":[],"words":[{"text":"Madam","start":1648.1,"end":1648.5},{"text":"Coordinator.","start":1648.5,"end":1649.22}]}]},{"sentences":[{"text":"As you've given me the floor for the first time, I'd like to thank you personally, madam, for all of your hard work and I'd like to thank all of the team for all of the work that's gone into this document.","start":1651.7,"end":1664.58,"topics":[],"words":[{"text":"As","start":1651.7,"end":1652.02},{"text":"you've","start":1652.02,"end":1652.34},{"text":"given","start":1652.34,"end":1652.46},{"text":"me","start":1652.46,"end":1652.66},{"text":"the","start":1652.66,"end":1652.86},{"text":"floor","start":1652.86,"end":1653.1},{"text":"for","start":1653.1,"end":1653.26},{"text":"the","start":1653.26,"end":1653.42},{"text":"first","start":1653.42,"end":1653.66},{"text":"time,","start":1653.66,"end":1653.94},{"text":"I'd","start":1653.94,"end":1654.22},{"text":"like","start":1654.22,"end":1654.38},{"text":"to","start":1654.38,"end":1654.54},{"text":"thank","start":1654.54,"end":1654.78},{"text":"you","start":1654.78,"end":1654.98},{"text":"personally,","start":1654.98,"end":1655.42},{"text":"madam,","start":1655.42,"end":1655.74},{"text":"for","start":1655.74,"end":1655.9},{"text":"all","start":1655.9,"end":1656.06},{"text":"of","start":1656.06,"end":1656.22},{"text":"your","start":1656.22,"end":1656.42},{"text":"hard","start":1656.42,"end":1656.7},{"text":"work","start":1656.7,"end":1657.06},{"text":"and","start":1657.62,"end":1657.9},{"text":"I'd","start":1657.9,"end":1658.14},{"text":"like","start":1658.14,"end":1658.26},{"text":"to","start":1658.26,"end":1658.34},{"text":"thank","start":1658.34,"end":1658.54},{"text":"all","start":1658.54,"end":1658.7},{"text":"of","start":1658.7,"end":1658.86},{"text":"the","start":1658.86,"end":1659.02},{"text":"team","start":1659.02,"end":1659.3},{"text":"for","start":1660.1,"end":1660.42},{"text":"all","start":1660.42,"end":1660.7},{"text":"of","start":1660.7,"end":1660.899},{"text":"the","start":1660.899,"end":1661.02},{"text":"work","start":1661.02,"end":1661.22},{"text":"that's","start":1661.22,"end":1661.7},{"text":"gone","start":1662.18,"end":1662.66},{"text":"into","start":1662.66,"end":1663.06},{"text":"this","start":1663.38,"end":1663.78},{"text":"document.","start":1663.86,"end":1664.58}]},{"text":"This is a very important problem that we're talking about for developing countries.","start":1666.1,"end":1670.66,"topics":[],"words":[{"text":"This","start":1666.1,"end":1666.38},{"text":"is","start":1666.38,"end":1666.54},{"text":"a","start":1666.54,"end":1666.66},{"text":"very","start":1666.66,"end":1666.82},{"text":"important","start":1666.82,"end":1667.14},{"text":"problem","start":1667.3,"end":1667.7},{"text":"that","start":1667.7,"end":1667.94},{"text":"we're","start":1667.94,"end":1668.14},{"text":"talking","start":1668.14,"end":1668.34},{"text":"about","start":1668.34,"end":1668.58},{"text":"for","start":1668.58,"end":1668.98},{"text":"developing","start":1669.38,"end":1670.18},{"text":"countries.","start":1670.26,"end":1670.66}]},{"text":"We do agree that this protocol should be broadened to income and any other tax that has the same economic impact or that in practice is similar to the impact of an income Tax.","start":1671.37,"end":1685.61,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"We","start":1671.37,"end":1671.49},{"text":"do","start":1671.49,"end":1671.69},{"text":"agree","start":1671.69,"end":1671.97},{"text":"that","start":1671.97,"end":1672.25},{"text":"this","start":1672.25,"end":1672.57},{"text":"protocol","start":1672.57,"end":1673.37},{"text":"should","start":1673.45,"end":1673.85},{"text":"be","start":1674.09,"end":1674.45},{"text":"broadened","start":1674.45,"end":1675.09},{"text":"to","start":1675.09,"end":1675.45},{"text":"income","start":1675.61,"end":1676.09},{"text":"and","start":1676.09,"end":1676.37},{"text":"any","start":1676.37,"end":1676.65},{"text":"other","start":1676.65,"end":1676.97},{"text":"tax","start":1676.97,"end":1677.37},{"text":"that","start":1677.53,"end":1677.81},{"text":"has","start":1677.81,"end":1678.05},{"text":"the","start":1678.05,"end":1678.29},{"text":"same","start":1678.29,"end":1678.53},{"text":"economic","start":1678.53,"end":1678.89},{"text":"impact","start":1679.37,"end":1679.77},{"text":"or","start":1680.49,"end":1680.81},{"text":"that","start":1680.81,"end":1681.13},{"text":"in","start":1681.21,"end":1681.53},{"text":"practice","start":1681.53,"end":1682.17},{"text":"is","start":1682.41,"end":1682.81},{"text":"similar","start":1682.89,"end":1683.29},{"text":"to","start":1683.29,"end":1683.57},{"text":"the","start":1683.57,"end":1683.77},{"text":"impact","start":1683.77,"end":1684.09},{"text":"of","start":1684.09,"end":1684.41},{"text":"an","start":1684.41,"end":1684.69},{"text":"income","start":1684.69,"end":1685.21},{"text":"Tax.","start":1685.21,"end":1685.61}]}]},{"sentences":[{"text":"Thank you very much.","start":1689.21,"end":1690.17,"topics":[],"words":[{"text":"Thank","start":1689.21,"end":1689.53},{"text":"you","start":1689.53,"end":1689.65},{"text":"very","start":1689.65,"end":1689.85},{"text":"much.","start":1689.85,"end":1690.17}]}]}],"speaker":{"name":null,"affiliation":"PER","affiliation_full":"Peru","group":null,"function":"Representative"}},{"statement_number":14,"paragraphs":[{"sentences":[{"text":"United Kingdom, please.","start":1692.89,"end":1694.17,"topics":[],"words":[{"text":"United","start":1692.89,"end":1693.29},{"text":"Kingdom,","start":1693.37,"end":1693.85},{"text":"please.","start":1693.85,"end":1694.17}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":15,"paragraphs":[{"sentences":[{"text":"Yeah, thank you Madam Kohlid.","start":1697.46,"end":1699.14,"topics":[],"words":[{"text":"Yeah,","start":1697.46,"end":1697.74},{"text":"thank","start":1697.74,"end":1697.94},{"text":"you","start":1697.94,"end":1698.18},{"text":"Madam","start":1698.26,"end":1698.66},{"text":"Kohlid.","start":1698.66,"end":1699.14}]},{"text":"And thank you also for the materials produced in advance of this session.","start":1699.14,"end":1703.06,"topics":[],"words":[{"text":"And","start":1699.14,"end":1699.3},{"text":"thank","start":1699.3,"end":1699.46},{"text":"you","start":1699.46,"end":1699.58},{"text":"also","start":1699.58,"end":1699.86},{"text":"for","start":1699.94,"end":1700.3},{"text":"the","start":1700.3,"end":1700.62},{"text":"materials","start":1700.62,"end":1701.22},{"text":"produced","start":1701.22,"end":1701.62},{"text":"in","start":1701.62,"end":1701.82},{"text":"advance","start":1701.82,"end":1702.18},{"text":"of","start":1702.18,"end":1702.38},{"text":"this","start":1702.38,"end":1702.58},{"text":"session.","start":1702.58,"end":1703.06}]},{"text":"Just going back to the problem which the protocol is intended to solve.","start":1704.42,"end":1708.98,"topics":[],"words":[{"text":"Just","start":1704.42,"end":1704.7},{"text":"going","start":1704.7,"end":1704.86},{"text":"back","start":1704.86,"end":1705.02},{"text":"to","start":1705.02,"end":1705.18},{"text":"the","start":1705.18,"end":1705.34},{"text":"problem","start":1705.34,"end":1705.58},{"text":"which","start":1705.58,"end":1705.94},{"text":"the","start":1705.94,"end":1706.26},{"text":"protocol","start":1706.26,"end":1706.98},{"text":"is","start":1707.22,"end":1707.62},{"text":"intended","start":1707.7,"end":1708.26},{"text":"to","start":1708.26,"end":1708.58},{"text":"solve.","start":1708.58,"end":1708.98}]},{"text":"It's been presented as the limitations imposed by existing tax treaties.","start":1709.14,"end":1715.62,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"It's","start":1709.14,"end":1709.62},{"text":"been","start":1709.62,"end":1709.86},{"text":"presented","start":1709.86,"end":1710.46},{"text":"as","start":1710.46,"end":1710.66},{"text":"the","start":1710.66,"end":1710.86},{"text":"limitations","start":1710.86,"end":1711.46},{"text":"imposed","start":1713.38,"end":1713.94},{"text":"by","start":1713.94,"end":1714.22},{"text":"existing","start":1714.22,"end":1714.74},{"text":"tax","start":1714.74,"end":1715.02},{"text":"treaties.","start":1715.02,"end":1715.62}]},{"text":"As we most of us know, tax treaties apply to taxes on income.","start":1716.1,"end":1720.5,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"As","start":1716.1,"end":1716.38},{"text":"we","start":1716.38,"end":1716.66},{"text":"most","start":1716.66,"end":1716.98},{"text":"of","start":1716.98,"end":1717.14},{"text":"us","start":1717.14,"end":1717.3},{"text":"know,","start":1717.3,"end":1717.54},{"text":"tax","start":1717.54,"end":1717.78},{"text":"treaties","start":1717.78,"end":1718.14},{"text":"apply","start":1718.14,"end":1718.5},{"text":"to","start":1718.5,"end":1718.82},{"text":"taxes","start":1719.3,"end":1719.82},{"text":"on","start":1719.82,"end":1720.02},{"text":"income.","start":1720.02,"end":1720.5}]}]},{"sentences":[{"text":"So it's not entirely clear to us why the scope here should not just be taxes on income.","start":1720.5,"end":1726.6,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"So","start":1720.5,"end":1720.9},{"text":"it's","start":1721.38,"end":1721.7},{"text":"not","start":1721.7,"end":1721.82},{"text":"entirely","start":1721.82,"end":1722.22},{"text":"clear","start":1722.22,"end":1722.42},{"text":"to","start":1722.42,"end":1722.62},{"text":"us","start":1722.62,"end":1722.78},{"text":"why","start":1722.78,"end":1723.06},{"text":"the","start":1723.56,"end":1723.72},{"text":"scope","start":1723.72,"end":1724.08},{"text":"here","start":1724.08,"end":1724.32},{"text":"should","start":1724.32,"end":1724.6},{"text":"not","start":1724.6,"end":1724.8},{"text":"just","start":1724.8,"end":1725},{"text":"be","start":1725,"end":1725.32},{"text":"taxes","start":1725.4,"end":1725.92},{"text":"on","start":1725.92,"end":1726.12},{"text":"income.","start":1726.12,"end":1726.6}]},{"text":"In other words, if we're trying to define economically similar taxes, which actually I think are going to be, it's going to be very difficult to do.","start":1727.88,"end":1737.6,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"In","start":1727.88,"end":1728.16},{"text":"other","start":1728.16,"end":1728.32},{"text":"words,","start":1728.32,"end":1728.56},{"text":"if","start":1728.56,"end":1728.76},{"text":"we're","start":1728.76,"end":1729.24},{"text":"trying","start":1729.88,"end":1730.2},{"text":"to","start":1730.2,"end":1730.44},{"text":"define","start":1730.44,"end":1731},{"text":"economically","start":1731.48,"end":1732.32},{"text":"similar","start":1732.32,"end":1732.68},{"text":"taxes,","start":1733.48,"end":1734.12},{"text":"which","start":1734.12,"end":1734.44},{"text":"actually","start":1734.76,"end":1735.12},{"text":"I","start":1735.12,"end":1735.32},{"text":"think","start":1735.32,"end":1735.44},{"text":"are","start":1735.44,"end":1735.6},{"text":"going","start":1735.6,"end":1735.76},{"text":"to","start":1735.76,"end":1735.88},{"text":"be,","start":1735.88,"end":1736.12},{"text":"it's","start":1736.2,"end":1736.6},{"text":"going","start":1736.6,"end":1736.68},{"text":"to","start":1736.68,"end":1736.76},{"text":"be","start":1736.76,"end":1736.84},{"text":"very","start":1736.84,"end":1736.96},{"text":"difficult","start":1736.96,"end":1737.28},{"text":"to","start":1737.28,"end":1737.44},{"text":"do.","start":1737.44,"end":1737.6}]},{"text":"But as my Indian colleague has mentioned, maybe that's for later down the line.","start":1737.6,"end":1743.08,"topics":[],"words":[{"text":"But","start":1737.6,"end":1737.88},{"text":"as","start":1738.44,"end":1738.84},{"text":"my","start":1739.08,"end":1739.4},{"text":"Indian","start":1739.4,"end":1739.679},{"text":"colleague","start":1739.679,"end":1740.16},{"text":"has","start":1740.16,"end":1740.4},{"text":"mentioned,","start":1740.4,"end":1740.84},{"text":"maybe","start":1740.84,"end":1741.2},{"text":"that's","start":1741.2,"end":1741.44},{"text":"for","start":1741.44,"end":1741.72},{"text":"later","start":1741.96,"end":1742.32},{"text":"down","start":1742.32,"end":1742.6},{"text":"the","start":1742.6,"end":1742.8},{"text":"line.","start":1742.8,"end":1743.08}]},{"text":"What exactly is the problem we're trying to solve by extending the scope beyond taxes on income?","start":1744.76,"end":1751.64,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"What","start":1744.76,"end":1745.08},{"text":"exactly","start":1745.08,"end":1745.52},{"text":"is","start":1745.52,"end":1745.72},{"text":"the","start":1745.72,"end":1745.96},{"text":"problem","start":1745.96,"end":1746.28},{"text":"we're","start":1747.56,"end":1747.96},{"text":"trying","start":1747.96,"end":1748.12},{"text":"to","start":1748.12,"end":1748.32},{"text":"solve","start":1748.32,"end":1748.68},{"text":"by","start":1748.68,"end":1748.96},{"text":"extending","start":1748.96,"end":1749.36},{"text":"the","start":1749.36,"end":1749.6},{"text":"scope","start":1749.6,"end":1749.85},{"text":"beyond","start":1750.24,"end":1750.56},{"text":"taxes","start":1750.64,"end":1751.16},{"text":"on","start":1751.16,"end":1751.32},{"text":"income?","start":1751.32,"end":1751.64}]},{"text":"So it's a question I want to put out there.","start":1751.64,"end":1753.6,"topics":[],"words":[{"text":"So","start":1751.64,"end":1751.84},{"text":"it's","start":1751.84,"end":1752.12},{"text":"a","start":1752.12,"end":1752.24},{"text":"question","start":1752.24,"end":1752.48},{"text":"I","start":1752.48,"end":1752.72},{"text":"want","start":1752.72,"end":1752.84},{"text":"to","start":1752.84,"end":1753},{"text":"put","start":1753,"end":1753.16},{"text":"out","start":1753.16,"end":1753.32},{"text":"there.","start":1753.32,"end":1753.6}]}]},{"sentences":[{"text":"Thank you very much.","start":1753.76,"end":1754.72,"topics":[],"words":[{"text":"Thank","start":1753.76,"end":1754.08},{"text":"you","start":1754.08,"end":1754.2},{"text":"very","start":1754.2,"end":1754.4},{"text":"much.","start":1754.4,"end":1754.72}]}]}],"speaker":{"name":null,"affiliation":"GBR","affiliation_full":"United Kingdom of Great Britain and Northern Ireland","group":null,"function":"Representative"}},{"statement_number":16,"paragraphs":[{"sentences":[{"text":"Thank you. United Kingdom.","start":1756.96,"end":1758.48,"topics":[],"words":[{"text":"Thank","start":1756.96,"end":1757.28},{"text":"you.","start":1757.28,"end":1757.44},{"text":"United","start":1757.44,"end":1757.76},{"text":"Kingdom.","start":1757.92,"end":1758.48}]},{"text":"I don't have anyone else, so let me just make a comment there.","start":1758.8,"end":1763.52,"topics":[],"words":[{"text":"I","start":1758.8,"end":1759.08},{"text":"don't","start":1759.08,"end":1759.28},{"text":"have","start":1759.28,"end":1759.44},{"text":"anyone","start":1759.44,"end":1760},{"text":"else,","start":1760.08,"end":1760.56},{"text":"so","start":1760.8,"end":1761.08},{"text":"let","start":1761.08,"end":1761.24},{"text":"me","start":1761.24,"end":1761.44},{"text":"just","start":1761.44,"end":1761.76},{"text":"make","start":1762.4,"end":1762.68},{"text":"a","start":1762.68,"end":1762.84},{"text":"comment","start":1762.84,"end":1763.12},{"text":"there.","start":1763.2,"end":1763.52}]},{"text":"I think we don't want to go down the line of discussing what are taxes on income because the different views on that and I think what we want to do is to avoid distortions.","start":1763.52,"end":1775.8,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"I","start":1763.52,"end":1763.72},{"text":"think","start":1763.72,"end":1764},{"text":"we","start":1765.44,"end":1765.799},{"text":"don't","start":1765.799,"end":1766.119},{"text":"want","start":1766.119,"end":1766.28},{"text":"to","start":1766.28,"end":1766.44},{"text":"go","start":1766.44,"end":1766.72},{"text":"down","start":1766.72,"end":1767.04},{"text":"the","start":1767.04,"end":1767.32},{"text":"line","start":1767.32,"end":1767.68},{"text":"of","start":1768,"end":1768.32},{"text":"discussing","start":1768.32,"end":1768.96},{"text":"what","start":1768.96,"end":1769.2},{"text":"are","start":1769.2,"end":1769.48},{"text":"taxes","start":1769.48,"end":1769.96},{"text":"on","start":1769.96,"end":1770.16},{"text":"income","start":1770.16,"end":1770.64},{"text":"because","start":1771.04,"end":1771.4},{"text":"the","start":1771.4,"end":1771.64},{"text":"different","start":1771.64,"end":1771.88},{"text":"views","start":1771.88,"end":1772.28},{"text":"on","start":1772.28,"end":1772.44},{"text":"that","start":1772.44,"end":1772.68},{"text":"and","start":1772.68,"end":1772.92},{"text":"I","start":1772.92,"end":1773.04},{"text":"think","start":1773.04,"end":1773.2},{"text":"what","start":1773.2,"end":1773.4},{"text":"we","start":1773.4,"end":1773.56},{"text":"want","start":1773.56,"end":1773.8},{"text":"to","start":1773.8,"end":1774},{"text":"do","start":1774,"end":1774.16},{"text":"is","start":1774.16,"end":1774.36},{"text":"to","start":1774.36,"end":1774.52},{"text":"avoid","start":1774.52,"end":1774.96},{"text":"distortions.","start":1775.04,"end":1775.8}]},{"text":"I think a colleague mentioned that and I think that's a very good explanation of what we're trying to do here.","start":1775.8,"end":1782.94,"topics":[],"words":[{"text":"I","start":1775.8,"end":1776.04},{"text":"think","start":1776.04,"end":1776.32},{"text":"a","start":1777.18,"end":1777.42},{"text":"colleague","start":1777.5,"end":1777.98},{"text":"mentioned","start":1777.98,"end":1778.3},{"text":"that","start":1778.3,"end":1778.42},{"text":"and","start":1778.42,"end":1778.54},{"text":"I","start":1778.54,"end":1778.66},{"text":"think","start":1778.66,"end":1778.82},{"text":"that's","start":1778.82,"end":1779.06},{"text":"a","start":1779.06,"end":1779.18},{"text":"very","start":1779.18,"end":1779.34},{"text":"good","start":1779.34,"end":1779.66},{"text":"explanation","start":1779.66,"end":1780.46},{"text":"of","start":1780.46,"end":1780.86},{"text":"what","start":1780.86,"end":1781.26},{"text":"we're","start":1781.58,"end":1781.98},{"text":"trying","start":1781.98,"end":1782.18},{"text":"to","start":1782.18,"end":1782.42},{"text":"do","start":1782.42,"end":1782.62},{"text":"here.","start":1782.62,"end":1782.94}]}]},{"sentences":[{"text":"If you look to discussions on what is taxes on income.","start":1786.94,"end":1793.02,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"If","start":1786.94,"end":1787.22},{"text":"you","start":1787.22,"end":1787.38},{"text":"look","start":1787.38,"end":1787.62},{"text":"to","start":1787.62,"end":1787.98},{"text":"discussions","start":1789.18,"end":1789.98},{"text":"on","start":1790.06,"end":1790.46},{"text":"what","start":1791.26,"end":1791.58},{"text":"is","start":1791.58,"end":1791.82},{"text":"taxes","start":1791.82,"end":1792.26},{"text":"on","start":1792.26,"end":1792.499},{"text":"income.","start":1792.499,"end":1793.02}]},{"text":"In fact tax treaties cover interest and royalties and they are gross based withholding rates on them in our tax treaties.","start":1793.98,"end":1805.8,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Choosing between gross withholding and net basis taxation for cross-border services, with attention to rate limits, simplicity, and the impact on low-margin service models."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"In","start":1793.98,"end":1794.3},{"text":"fact","start":1794.3,"end":1794.62},{"text":"tax","start":1794.86,"end":1795.22},{"text":"treaties","start":1795.22,"end":1795.78},{"text":"cover","start":1795.78,"end":1796.14},{"text":"interest","start":1796.86,"end":1797.26},{"text":"and","start":1797.58,"end":1797.9},{"text":"royalties","start":1797.9,"end":1798.62},{"text":"and","start":1799.98,"end":1800.3},{"text":"they","start":1800.3,"end":1800.58},{"text":"are","start":1800.58,"end":1800.86},{"text":"gross","start":1800.86,"end":1801.26},{"text":"based","start":1801.26,"end":1801.66},{"text":"withholding","start":1801.74,"end":1802.54},{"text":"rates","start":1803,"end":1803.36},{"text":"on","start":1803.36,"end":1803.64},{"text":"them","start":1803.64,"end":1803.96},{"text":"in","start":1804.6,"end":1804.92},{"text":"our","start":1804.92,"end":1805.12},{"text":"tax","start":1805.12,"end":1805.32},{"text":"treaties.","start":1805.32,"end":1805.8}]},{"text":"So where is the tax on income there?","start":1807,"end":1809.32,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"So","start":1807,"end":1807.32},{"text":"where","start":1807.32,"end":1807.6},{"text":"is","start":1807.6,"end":1807.84},{"text":"the","start":1807.84,"end":1808},{"text":"tax","start":1808,"end":1808.24},{"text":"on","start":1808.24,"end":1808.56},{"text":"income","start":1808.56,"end":1809},{"text":"there?","start":1809,"end":1809.32}]}]},{"sentences":[{"text":"If you read authorized comments on it, you will see that this actually a tax on capital and for simplication it is actually accepted under an income tax treaty.","start":1811.4,"end":1825.4,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"If","start":1811.4,"end":1811.68},{"text":"you","start":1811.68,"end":1811.84},{"text":"read","start":1811.84,"end":1812.12},{"text":"authorized","start":1813.16,"end":1813.96},{"text":"comments","start":1814.6,"end":1815},{"text":"on","start":1815,"end":1815.28},{"text":"it,","start":1815.28,"end":1815.56},{"text":"you","start":1815.72,"end":1816},{"text":"will","start":1816,"end":1816.2},{"text":"see","start":1816.2,"end":1816.4},{"text":"that","start":1816.4,"end":1816.64},{"text":"this","start":1816.64,"end":1816.96},{"text":"actually","start":1816.96,"end":1817.32},{"text":"a","start":1817.32,"end":1817.56},{"text":"tax","start":1817.56,"end":1817.76},{"text":"on","start":1817.76,"end":1818.04},{"text":"capital","start":1818.04,"end":1818.36},{"text":"and","start":1819,"end":1819.32},{"text":"for","start":1819.32,"end":1819.52},{"text":"simplication","start":1819.52,"end":1820.36},{"text":"it","start":1820.84,"end":1821.24},{"text":"is","start":1821.24,"end":1821.6},{"text":"actually","start":1821.6,"end":1821.96},{"text":"accepted","start":1822.12,"end":1823.08},{"text":"under","start":1823.48,"end":1823.84},{"text":"an","start":1823.84,"end":1824.08},{"text":"income","start":1824.08,"end":1824.52},{"text":"tax","start":1824.52,"end":1824.8},{"text":"treaty.","start":1824.8,"end":1825.4}]},{"text":"I don't want to go down that line.","start":1826.36,"end":1828.2,"topics":[],"words":[{"text":"I","start":1826.36,"end":1826.68},{"text":"don't","start":1826.68,"end":1826.92},{"text":"want","start":1826.92,"end":1827.04},{"text":"to","start":1827.04,"end":1827.16},{"text":"go","start":1827.16,"end":1827.32},{"text":"down","start":1827.32,"end":1827.56},{"text":"that","start":1827.56,"end":1827.84},{"text":"line.","start":1827.84,"end":1828.2}]},{"text":"I want to keep what we have in the paper which is let's keep a broad definition or a broad scope for the taxes covered because we want to solve real problems.","start":1828.77,"end":1843.09,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"I","start":1828.77,"end":1828.89},{"text":"want","start":1828.89,"end":1829.09},{"text":"to","start":1829.09,"end":1829.33},{"text":"keep","start":1829.33,"end":1829.65},{"text":"what","start":1829.81,"end":1830.13},{"text":"we","start":1830.13,"end":1830.37},{"text":"have","start":1830.37,"end":1830.69},{"text":"in","start":1830.69,"end":1831.01},{"text":"the","start":1831.01,"end":1831.21},{"text":"paper","start":1831.21,"end":1831.57},{"text":"which","start":1831.57,"end":1831.89},{"text":"is","start":1831.89,"end":1832.21},{"text":"let's","start":1833.17,"end":1833.57},{"text":"keep","start":1833.57,"end":1833.73},{"text":"a","start":1833.73,"end":1833.93},{"text":"broad","start":1833.93,"end":1834.21},{"text":"definition","start":1835.09,"end":1835.81},{"text":"or","start":1836.05,"end":1836.33},{"text":"a","start":1836.33,"end":1836.61},{"text":"broad","start":1836.93,"end":1837.33},{"text":"scope","start":1837.41,"end":1838.05},{"text":"for","start":1838.21,"end":1838.49},{"text":"the","start":1838.49,"end":1838.65},{"text":"taxes","start":1838.65,"end":1839.17},{"text":"covered","start":1839.17,"end":1839.73},{"text":"because","start":1840.05,"end":1840.37},{"text":"we","start":1840.37,"end":1840.57},{"text":"want","start":1840.57,"end":1840.77},{"text":"to","start":1840.77,"end":1840.97},{"text":"solve","start":1840.97,"end":1841.29},{"text":"real","start":1841.29,"end":1841.65},{"text":"problems.","start":1842.37,"end":1843.09}]},{"text":"So we don't want to limit ourselves to discussing on what are taxes on income because we're going to get into a corner where we don't want to be.","start":1843.57,"end":1853.17,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"So","start":1843.57,"end":1843.81},{"text":"we","start":1843.81,"end":1843.93},{"text":"don't","start":1843.93,"end":1844.13},{"text":"want","start":1844.13,"end":1844.21},{"text":"to","start":1844.21,"end":1844.33},{"text":"limit","start":1844.33,"end":1844.77},{"text":"ourselves","start":1844.77,"end":1845.25},{"text":"to","start":1845.25,"end":1845.65},{"text":"discussing","start":1846.21,"end":1846.85},{"text":"on","start":1846.85,"end":1847.09},{"text":"what","start":1847.09,"end":1847.33},{"text":"are","start":1847.33,"end":1847.57},{"text":"taxes","start":1847.57,"end":1848.01},{"text":"on","start":1848.01,"end":1848.21},{"text":"income","start":1848.21,"end":1848.65},{"text":"because","start":1848.65,"end":1848.93},{"text":"we're","start":1848.93,"end":1849.25},{"text":"going","start":1849.25,"end":1849.37},{"text":"to","start":1849.37,"end":1849.53},{"text":"get","start":1849.53,"end":1849.77},{"text":"into","start":1849.77,"end":1850.13},{"text":"a","start":1850.21,"end":1850.61},{"text":"corner","start":1851.33,"end":1851.81},{"text":"where","start":1851.81,"end":1852.09},{"text":"we","start":1852.09,"end":1852.25},{"text":"don't","start":1852.25,"end":1852.53},{"text":"want","start":1852.53,"end":1852.73},{"text":"to","start":1852.73,"end":1852.89},{"text":"be.","start":1852.89,"end":1853.17}]},{"text":"We are, we want to have absolutely clear here and we should avoid naming, you know, naming taxes something we should try to go for taxes that creates forms of solutions of the problems we identified.","start":1854.38,"end":1872.7,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"We","start":1854.38,"end":1854.54},{"text":"are,","start":1854.54,"end":1854.86},{"text":"we","start":1855.42,"end":1855.7},{"text":"want","start":1855.7,"end":1855.82},{"text":"to","start":1855.82,"end":1855.94},{"text":"have","start":1855.94,"end":1856.14},{"text":"absolutely","start":1856.14,"end":1856.86},{"text":"clear","start":1856.86,"end":1857.18},{"text":"here","start":1857.18,"end":1857.58},{"text":"and","start":1857.66,"end":1858.06},{"text":"we","start":1858.46,"end":1858.78},{"text":"should","start":1858.78,"end":1859.02},{"text":"avoid","start":1859.02,"end":1859.5},{"text":"naming,","start":1860.3,"end":1860.94},{"text":"you","start":1860.94,"end":1861.22},{"text":"know,","start":1861.22,"end":1861.5},{"text":"naming","start":1861.5,"end":1862.14},{"text":"taxes","start":1862.62,"end":1863.34},{"text":"something","start":1863.34,"end":1863.7},{"text":"we","start":1863.7,"end":1863.94},{"text":"should","start":1863.94,"end":1864.14},{"text":"try","start":1864.14,"end":1864.38},{"text":"to","start":1864.38,"end":1864.7},{"text":"go","start":1864.94,"end":1865.3},{"text":"for","start":1865.3,"end":1865.66},{"text":"taxes","start":1866.94,"end":1867.58},{"text":"that","start":1867.58,"end":1867.86},{"text":"creates","start":1867.86,"end":1868.54},{"text":"forms","start":1869.74,"end":1870.259},{"text":"of","start":1870.259,"end":1870.46},{"text":"solutions","start":1870.46,"end":1870.94},{"text":"of","start":1870.94,"end":1871.22},{"text":"the","start":1871.22,"end":1871.38},{"text":"problems","start":1871.38,"end":1871.78},{"text":"we","start":1871.78,"end":1872.06},{"text":"identified.","start":1872.06,"end":1872.7}]}]},{"sentences":[{"text":"So you know, taxes that applies to services cross border and we should not try to sort of limit them on you know, names like dsts or you know, whatever.","start":1874.06,"end":1888.47,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."}],"words":[{"text":"So","start":1874.06,"end":1874.42},{"text":"you","start":1874.42,"end":1874.7},{"text":"know,","start":1874.7,"end":1875.02},{"text":"taxes","start":1875.02,"end":1875.74},{"text":"that","start":1875.82,"end":1876.14},{"text":"applies","start":1876.14,"end":1876.7},{"text":"to","start":1876.7,"end":1877.02},{"text":"services","start":1877.02,"end":1877.34},{"text":"cross","start":1878.46,"end":1878.9},{"text":"border","start":1878.9,"end":1879.34},{"text":"and","start":1880.55,"end":1880.67},{"text":"we","start":1880.67,"end":1880.87},{"text":"should","start":1880.87,"end":1881.11},{"text":"not","start":1881.11,"end":1881.43},{"text":"try","start":1881.51,"end":1881.91},{"text":"to","start":1881.99,"end":1882.39},{"text":"sort","start":1882.39,"end":1882.71},{"text":"of","start":1882.71,"end":1882.83},{"text":"limit","start":1882.83,"end":1883.19},{"text":"them","start":1883.19,"end":1883.47},{"text":"on","start":1883.47,"end":1883.83},{"text":"you","start":1884.71,"end":1884.99},{"text":"know,","start":1884.99,"end":1885.23},{"text":"names","start":1885.23,"end":1885.75},{"text":"like","start":1885.75,"end":1886.11},{"text":"dsts","start":1886.11,"end":1887.03},{"text":"or","start":1887.03,"end":1887.31},{"text":"you","start":1887.31,"end":1887.59},{"text":"know,","start":1887.59,"end":1887.91},{"text":"whatever.","start":1887.91,"end":1888.47}]},{"text":"It's, it's don't want to go into the discussion of what is if a DST or a profit shifting diverted profit shifting tax are in taxes on income or not.","start":1888.47,"end":1900.87,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"It's,","start":1888.47,"end":1888.87},{"text":"it's","start":1888.87,"end":1889.35},{"text":"don't","start":1890.55,"end":1890.91},{"text":"want","start":1890.91,"end":1891.07},{"text":"to","start":1891.07,"end":1891.19},{"text":"go","start":1891.19,"end":1891.31},{"text":"into","start":1891.31,"end":1891.51},{"text":"the","start":1891.51,"end":1891.71},{"text":"discussion","start":1891.71,"end":1892.19},{"text":"of","start":1892.19,"end":1892.39},{"text":"what","start":1892.39,"end":1892.63},{"text":"is","start":1892.63,"end":1892.87},{"text":"if","start":1892.87,"end":1893.07},{"text":"a","start":1893.07,"end":1893.23},{"text":"DST","start":1893.23,"end":1893.67},{"text":"or","start":1894.15,"end":1894.47},{"text":"a","start":1894.47,"end":1894.63},{"text":"profit","start":1894.63,"end":1894.99},{"text":"shifting","start":1894.99,"end":1895.51},{"text":"diverted","start":1895.99,"end":1896.67},{"text":"profit","start":1896.67,"end":1896.99},{"text":"shifting","start":1896.99,"end":1897.51},{"text":"tax","start":1898.15,"end":1898.55},{"text":"are","start":1898.87,"end":1899.23},{"text":"in","start":1899.23,"end":1899.51},{"text":"taxes","start":1899.51,"end":1899.95},{"text":"on","start":1899.95,"end":1900.11},{"text":"income","start":1900.11,"end":1900.43},{"text":"or","start":1900.43,"end":1900.59},{"text":"not.","start":1900.59,"end":1900.87}]},{"text":"I don't think that's useful.","start":1901.03,"end":1902.35,"topics":[],"words":[{"text":"I","start":1901.03,"end":1901.31},{"text":"don't","start":1901.31,"end":1901.51},{"text":"think","start":1901.51,"end":1901.67},{"text":"that's","start":1901.67,"end":1901.95},{"text":"useful.","start":1901.95,"end":1902.35}]},{"text":"What this group wants to do is to solve a problem.","start":1902.35,"end":1905.59,"topics":[],"words":[{"text":"What","start":1902.35,"end":1902.63},{"text":"this","start":1902.63,"end":1902.91},{"text":"group","start":1902.91,"end":1903.27},{"text":"wants","start":1903.27,"end":1903.71},{"text":"to","start":1903.71,"end":1903.87},{"text":"do","start":1903.87,"end":1904.11},{"text":"is","start":1904.11,"end":1904.43},{"text":"to","start":1904.43,"end":1904.71},{"text":"solve","start":1904.71,"end":1905.07},{"text":"a","start":1905.07,"end":1905.31},{"text":"problem.","start":1905.31,"end":1905.59}]}]},{"sentences":[{"text":"So that's what we've been discussing a little bit in the group and it's not limited.","start":1908.21,"end":1913.21,"topics":[],"words":[{"text":"So","start":1908.21,"end":1908.33},{"text":"that's","start":1908.33,"end":1908.61},{"text":"what","start":1908.61,"end":1908.73},{"text":"we've","start":1908.73,"end":1908.89},{"text":"been","start":1908.89,"end":1909.05},{"text":"discussing","start":1909.05,"end":1909.49},{"text":"a","start":1909.49,"end":1909.69},{"text":"little","start":1909.69,"end":1909.85},{"text":"bit","start":1909.85,"end":1910.01},{"text":"in","start":1910.01,"end":1910.17},{"text":"the","start":1910.17,"end":1910.33},{"text":"group","start":1910.33,"end":1910.61},{"text":"and","start":1911.89,"end":1912.17},{"text":"it's","start":1912.17,"end":1912.49},{"text":"not","start":1912.49,"end":1912.73},{"text":"limited.","start":1912.73,"end":1913.21}]},{"text":"And again, you know, coming back to some of the questions that were raised in the comments by you here now, we don't only want to solve the problem with the tax treaties that limits certain taxes on certain services because we're going to go down the drain of, you know, as we have up on the slide, you know, we're going to have legal engineering and we don't want to do that.","start":1913.21,"end":1943.16,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":1913.21,"end":1913.45},{"text":"again,","start":1913.45,"end":1913.73},{"text":"you","start":1913.89,"end":1914.17},{"text":"know,","start":1914.17,"end":1914.45},{"text":"coming","start":1914.69,"end":1915.01},{"text":"back","start":1915.01,"end":1915.25},{"text":"to","start":1915.25,"end":1915.45},{"text":"some","start":1915.45,"end":1915.61},{"text":"of","start":1915.61,"end":1915.73},{"text":"the","start":1915.73,"end":1915.89},{"text":"questions","start":1915.89,"end":1916.45},{"text":"that","start":1916.53,"end":1916.93},{"text":"were","start":1917.01,"end":1917.33},{"text":"raised","start":1917.33,"end":1917.73},{"text":"in","start":1917.97,"end":1918.25},{"text":"the","start":1918.25,"end":1918.41},{"text":"comments","start":1918.41,"end":1918.69},{"text":"by","start":1918.69,"end":1919.09},{"text":"you","start":1919.25,"end":1919.57},{"text":"here","start":1919.57,"end":1919.85},{"text":"now,","start":1919.85,"end":1920.21},{"text":"we","start":1920.93,"end":1921.25},{"text":"don't","start":1921.25,"end":1921.57},{"text":"only","start":1921.57,"end":1921.889},{"text":"want","start":1921.889,"end":1922.21},{"text":"to","start":1922.21,"end":1922.53},{"text":"solve","start":1922.93,"end":1923.33},{"text":"the","start":1923.33,"end":1923.53},{"text":"problem","start":1923.53,"end":1923.81},{"text":"with","start":1924.21,"end":1924.49},{"text":"the","start":1924.49,"end":1924.65},{"text":"tax","start":1924.65,"end":1924.89},{"text":"treaties","start":1924.89,"end":1925.53},{"text":"that","start":1925.53,"end":1925.77},{"text":"limits","start":1925.77,"end":1926.29},{"text":"certain","start":1926.93,"end":1927.29},{"text":"taxes","start":1927.29,"end":1927.97},{"text":"on","start":1931.41,"end":1931.73},{"text":"certain","start":1931.73,"end":1932.05},{"text":"services","start":1932.13,"end":1932.53},{"text":"because","start":1933.88,"end":1934.04},{"text":"we're","start":1934.04,"end":1934.36},{"text":"going","start":1934.36,"end":1934.52},{"text":"to","start":1934.52,"end":1934.72},{"text":"go","start":1934.72,"end":1934.92},{"text":"down","start":1934.92,"end":1935.16},{"text":"the","start":1935.16,"end":1935.36},{"text":"drain","start":1935.36,"end":1935.72},{"text":"of,","start":1935.72,"end":1936.04},{"text":"you","start":1936.2,"end":1936.48},{"text":"know,","start":1936.48,"end":1936.76},{"text":"as","start":1937,"end":1937.28},{"text":"we","start":1937.28,"end":1937.52},{"text":"have","start":1937.52,"end":1937.76},{"text":"up","start":1937.76,"end":1937.92},{"text":"on","start":1937.92,"end":1938.08},{"text":"the","start":1938.08,"end":1938.2},{"text":"slide,","start":1938.2,"end":1938.52},{"text":"you","start":1938.52,"end":1938.68},{"text":"know,","start":1938.68,"end":1938.8},{"text":"we're","start":1938.8,"end":1939},{"text":"going","start":1939,"end":1939.12},{"text":"to","start":1939.12,"end":1939.32},{"text":"have","start":1939.32,"end":1939.64},{"text":"legal","start":1940.2,"end":1940.8},{"text":"engineering","start":1940.8,"end":1941.4},{"text":"and","start":1941.8,"end":1942.08},{"text":"we","start":1942.08,"end":1942.24},{"text":"don't","start":1942.24,"end":1942.48},{"text":"want","start":1942.48,"end":1942.64},{"text":"to","start":1942.64,"end":1942.76},{"text":"do","start":1942.76,"end":1942.88},{"text":"that.","start":1942.88,"end":1943.16}]},{"text":"We want to be problem solving here.","start":1943.56,"end":1945.8,"topics":[],"words":[{"text":"We","start":1943.56,"end":1943.84},{"text":"want","start":1943.84,"end":1944.04},{"text":"to","start":1944.04,"end":1944.2},{"text":"be","start":1944.2,"end":1944.36},{"text":"problem","start":1944.36,"end":1944.68},{"text":"solving","start":1944.76,"end":1945.32},{"text":"here.","start":1945.4,"end":1945.8}]},{"text":"We want to solve the problem.","start":1945.96,"end":1947.32,"topics":[],"words":[{"text":"We","start":1945.96,"end":1946.24},{"text":"want","start":1946.24,"end":1946.4},{"text":"to","start":1946.4,"end":1946.56},{"text":"solve","start":1946.56,"end":1946.84},{"text":"the","start":1946.84,"end":1947.04},{"text":"problem.","start":1947.04,"end":1947.32}]},{"text":"We don't want to start planification of how to draft a special tax to not be included.","start":1947.4,"end":1954.04,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"We","start":1947.4,"end":1947.68},{"text":"don't","start":1947.68,"end":1947.88},{"text":"want","start":1947.88,"end":1948},{"text":"to","start":1948,"end":1948.2},{"text":"start","start":1948.2,"end":1948.52},{"text":"planification","start":1949,"end":1950},{"text":"of","start":1950,"end":1950.32},{"text":"how","start":1950.32,"end":1950.64},{"text":"to","start":1950.64,"end":1950.88},{"text":"draft","start":1950.88,"end":1951.4},{"text":"a","start":1951.4,"end":1951.72},{"text":"special","start":1951.72,"end":1952},{"text":"tax","start":1952,"end":1952.36},{"text":"to","start":1952.68,"end":1953},{"text":"not","start":1953,"end":1953.24},{"text":"be","start":1953.24,"end":1953.44},{"text":"included.","start":1953.44,"end":1954.04}]}]},{"sentences":[{"text":"We want to do the other opposite way.","start":1954.36,"end":1956.28,"topics":[],"words":[{"text":"We","start":1954.36,"end":1954.64},{"text":"want","start":1954.64,"end":1954.76},{"text":"to","start":1954.76,"end":1954.88},{"text":"do","start":1954.88,"end":1955.04},{"text":"the","start":1955.04,"end":1955.2},{"text":"other","start":1955.2,"end":1955.44},{"text":"opposite","start":1955.44,"end":1955.96},{"text":"way.","start":1955.96,"end":1956.28}]},{"text":"We want to draft something that works for, for all of us that we can agree on.","start":1956.28,"end":1960.61,"topics":[],"words":[{"text":"We","start":1956.28,"end":1956.56},{"text":"want","start":1956.56,"end":1956.8},{"text":"to","start":1956.8,"end":1957},{"text":"draft","start":1957,"end":1957.36},{"text":"something","start":1957.36,"end":1957.64},{"text":"that","start":1957.64,"end":1957.96},{"text":"works","start":1957.96,"end":1958.4},{"text":"for,","start":1958.4,"end":1958.62},{"text":"for","start":1958.69,"end":1958.81},{"text":"all","start":1958.81,"end":1958.97},{"text":"of","start":1958.97,"end":1959.13},{"text":"us","start":1959.13,"end":1959.41},{"text":"that","start":1959.49,"end":1959.77},{"text":"we","start":1959.77,"end":1959.93},{"text":"can","start":1959.93,"end":1960.09},{"text":"agree","start":1960.09,"end":1960.29},{"text":"on.","start":1960.29,"end":1960.61}]},{"text":"So I hope that sort of helps a little bit of hope to focus the discussion a little bit.","start":1961.01,"end":1966.53,"topics":[],"words":[{"text":"So","start":1961.01,"end":1961.25},{"text":"I","start":1961.25,"end":1961.37},{"text":"hope","start":1961.37,"end":1961.57},{"text":"that","start":1961.57,"end":1961.77},{"text":"sort","start":1961.77,"end":1961.97},{"text":"of","start":1961.97,"end":1962.09},{"text":"helps","start":1962.09,"end":1962.45},{"text":"a","start":1962.45,"end":1962.61},{"text":"little","start":1962.61,"end":1962.77},{"text":"bit","start":1962.77,"end":1963.01},{"text":"of","start":1963.01,"end":1963.33},{"text":"hope","start":1963.65,"end":1964.01},{"text":"to","start":1964.01,"end":1964.37},{"text":"focus","start":1964.45,"end":1964.85},{"text":"the","start":1965.09,"end":1965.41},{"text":"discussion","start":1965.41,"end":1965.93},{"text":"a","start":1965.93,"end":1966.09},{"text":"little","start":1966.09,"end":1966.25},{"text":"bit.","start":1966.25,"end":1966.53}]},{"text":"And let's not go into discussion on what is taxes on income in such a sort of technical way as we might do.","start":1967.01,"end":1977.57,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":1967.01,"end":1967.37},{"text":"let's","start":1967.37,"end":1967.77},{"text":"not","start":1967.77,"end":1967.97},{"text":"go","start":1967.97,"end":1968.21},{"text":"into","start":1968.21,"end":1968.53},{"text":"discussion","start":1969.33,"end":1969.97},{"text":"on","start":1969.97,"end":1970.17},{"text":"what","start":1970.17,"end":1970.37},{"text":"is","start":1970.37,"end":1970.61},{"text":"taxes","start":1970.61,"end":1971.05},{"text":"on","start":1971.05,"end":1971.25},{"text":"income","start":1971.25,"end":1971.65},{"text":"in","start":1971.65,"end":1971.89},{"text":"such","start":1971.89,"end":1972.13},{"text":"a","start":1972.13,"end":1972.37},{"text":"sort","start":1972.37,"end":1972.61},{"text":"of","start":1972.61,"end":1972.85},{"text":"technical","start":1973.01,"end":1973.73},{"text":"way","start":1975.01,"end":1975.37},{"text":"as","start":1975.37,"end":1975.73},{"text":"we","start":1976.77,"end":1977.09},{"text":"might","start":1977.09,"end":1977.33},{"text":"do.","start":1977.33,"end":1977.57}]},{"text":"But I don't think it's useful.","start":1977.57,"end":1979.01,"topics":[],"words":[{"text":"But","start":1977.57,"end":1977.77},{"text":"I","start":1977.77,"end":1977.93},{"text":"don't","start":1977.93,"end":1978.13},{"text":"think","start":1978.13,"end":1978.29},{"text":"it's","start":1978.29,"end":1978.57},{"text":"useful.","start":1978.57,"end":1979.01}]}]},{"sentences":[{"text":"And I've got Ghana.","start":1979.49,"end":1980.85,"topics":[],"words":[{"text":"And","start":1979.49,"end":1979.77},{"text":"I've","start":1979.77,"end":1979.97},{"text":"got","start":1979.97,"end":1980.21},{"text":"Ghana.","start":1980.21,"end":1980.85}]},{"text":"Please go ahead.","start":1980.85,"end":1981.49,"topics":[],"words":[{"text":"Please","start":1980.85,"end":1981.13},{"text":"go","start":1981.13,"end":1981.33},{"text":"ahead.","start":1981.33,"end":1981.49}]},{"text":"Ghana.","start":1981.49,"end":1982.13,"topics":[],"words":[{"text":"Ghana.","start":1981.49,"end":1982.13}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":17,"paragraphs":[{"sentences":[{"text":"Thank you Madam Kohlid and congratulations on being able to come out of this options paper.","start":1985.9,"end":1992.7,"topics":[],"words":[{"text":"Thank","start":1985.9,"end":1986.1},{"text":"you","start":1986.1,"end":1986.26},{"text":"Madam","start":1986.26,"end":1986.62},{"text":"Kohlid","start":1986.62,"end":1987.22},{"text":"and","start":1987.22,"end":1987.58},{"text":"congratulations","start":1988.3,"end":1989.34},{"text":"on","start":1989.34,"end":1989.66},{"text":"being","start":1990.46,"end":1990.78},{"text":"able","start":1990.78,"end":1990.98},{"text":"to","start":1990.98,"end":1991.14},{"text":"come","start":1991.14,"end":1991.3},{"text":"out","start":1991.3,"end":1991.46},{"text":"of","start":1991.46,"end":1991.62},{"text":"this","start":1991.62,"end":1991.78},{"text":"options","start":1991.78,"end":1992.26},{"text":"paper.","start":1992.26,"end":1992.7}]},{"text":"It's a difficult job when two people are supposed to be doing something and one person is left with that job.","start":1993.5,"end":1999.18,"topics":[],"words":[{"text":"It's","start":1993.5,"end":1993.86},{"text":"a","start":1993.86,"end":1994.02},{"text":"difficult","start":1994.02,"end":1994.46},{"text":"job","start":1994.46,"end":1994.7},{"text":"when","start":1994.7,"end":1994.98},{"text":"two","start":1994.98,"end":1995.22},{"text":"people","start":1995.22,"end":1995.42},{"text":"are","start":1995.42,"end":1995.62},{"text":"supposed","start":1995.62,"end":1995.9},{"text":"to","start":1995.9,"end":1995.98},{"text":"be","start":1995.98,"end":1996.06},{"text":"doing","start":1996.06,"end":1996.26},{"text":"something","start":1996.26,"end":1996.58},{"text":"and","start":1996.58,"end":1996.82},{"text":"one","start":1996.82,"end":1996.98},{"text":"person","start":1996.98,"end":1997.26},{"text":"is","start":1997.82,"end":1998.18},{"text":"left","start":1998.18,"end":1998.46},{"text":"with","start":1998.46,"end":1998.7},{"text":"that","start":1998.7,"end":1998.9},{"text":"job.","start":1998.9,"end":1999.18}]},{"text":"So I want to congratulate you on that.","start":1999.26,"end":2001.34,"topics":[],"words":[{"text":"So","start":1999.26,"end":1999.62},{"text":"I","start":1999.62,"end":1999.86},{"text":"want","start":1999.86,"end":1999.98},{"text":"to","start":1999.98,"end":2000.139},{"text":"congratulate","start":2000.139,"end":2000.74},{"text":"you","start":2000.74,"end":2000.9},{"text":"on","start":2000.9,"end":2001.06},{"text":"that.","start":2001.06,"end":2001.34}]},{"text":"And with that we align with what the AFCA group has said in terms of the coverage and would like to add that if we look at the paper actually in 29 and 30 it is and even if we look at the text in the terms of reference itself, it talks of taxation of income derived from tax, from the provision of cross border services and increasingly just end global economy.","start":2003.02,"end":2036.62,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"And","start":2003.02,"end":2003.42},{"text":"with","start":2003.5,"end":2003.86},{"text":"that","start":2003.86,"end":2004.22},{"text":"we","start":2004.3,"end":2004.7},{"text":"align","start":2005.9,"end":2006.38},{"text":"with","start":2006.38,"end":2006.62},{"text":"what","start":2006.62,"end":2006.86},{"text":"the","start":2006.86,"end":2007.14},{"text":"AFCA","start":2007.14,"end":2007.74},{"text":"group","start":2007.74,"end":2008.06},{"text":"has","start":2008.06,"end":2008.34},{"text":"said","start":2008.34,"end":2008.54},{"text":"in","start":2008.54,"end":2008.74},{"text":"terms","start":2008.74,"end":2008.94},{"text":"of","start":2008.94,"end":2009.14},{"text":"the","start":2009.14,"end":2009.38},{"text":"coverage","start":2009.38,"end":2009.98},{"text":"and","start":2011.49,"end":2011.65},{"text":"would","start":2011.65,"end":2011.89},{"text":"like","start":2011.89,"end":2012.09},{"text":"to","start":2012.09,"end":2012.29},{"text":"add","start":2012.29,"end":2012.53},{"text":"that","start":2012.53,"end":2012.85},{"text":"if","start":2013.65,"end":2013.93},{"text":"we","start":2013.93,"end":2014.13},{"text":"look","start":2014.13,"end":2014.37},{"text":"at","start":2014.37,"end":2014.65},{"text":"the","start":2014.65,"end":2015.01},{"text":"paper","start":2015.89,"end":2016.37},{"text":"actually","start":2016.45,"end":2016.81},{"text":"in","start":2016.81,"end":2017.13},{"text":"29","start":2017.13,"end":2017.65},{"text":"and","start":2017.65,"end":2017.89},{"text":"30","start":2017.89,"end":2018.21},{"text":"it","start":2020.05,"end":2020.37},{"text":"is","start":2020.37,"end":2020.61},{"text":"and","start":2020.61,"end":2020.81},{"text":"even","start":2020.81,"end":2021.01},{"text":"if","start":2021.01,"end":2021.21},{"text":"we","start":2021.21,"end":2021.33},{"text":"look","start":2021.33,"end":2021.45},{"text":"at","start":2021.45,"end":2021.65},{"text":"the","start":2021.65,"end":2021.97},{"text":"text","start":2022.37,"end":2022.85},{"text":"in","start":2022.85,"end":2023.13},{"text":"the","start":2023.13,"end":2023.41},{"text":"terms","start":2024.69,"end":2025.01},{"text":"of","start":2025.01,"end":2025.21},{"text":"reference","start":2025.21,"end":2025.61},{"text":"itself,","start":2025.61,"end":2026.05},{"text":"it","start":2026.77,"end":2027.05},{"text":"talks","start":2027.05,"end":2027.25},{"text":"of","start":2027.25,"end":2027.37},{"text":"taxation","start":2027.37,"end":2027.81},{"text":"of","start":2027.81,"end":2028.05},{"text":"income","start":2028.05,"end":2028.49},{"text":"derived","start":2028.49,"end":2028.93},{"text":"from","start":2028.93,"end":2029.21},{"text":"tax,","start":2029.21,"end":2029.57},{"text":"from","start":2030.45,"end":2030.77},{"text":"the","start":2030.77,"end":2030.93},{"text":"provision","start":2030.93,"end":2031.37},{"text":"of","start":2031.37,"end":2031.53},{"text":"cross","start":2031.53,"end":2031.77},{"text":"border","start":2031.77,"end":2032.17},{"text":"services","start":2032.17,"end":2032.53},{"text":"and","start":2033.09,"end":2033.41},{"text":"increasingly","start":2033.41,"end":2033.97},{"text":"just","start":2033.97,"end":2034.29},{"text":"end","start":2034.77,"end":2035.17},{"text":"global","start":2035.98,"end":2036.22},{"text":"economy.","start":2036.22,"end":2036.62}]},{"text":"And so if we are looking at income for I do know that in our tax legislation we don't even define income, we just give categories of income that are taxable because sometimes we attempt to define you leave some items out of scope.","start":2037.9,"end":2059.34,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"And","start":2037.9,"end":2038.3},{"text":"so","start":2038.3,"end":2038.58},{"text":"if","start":2038.58,"end":2038.78},{"text":"we","start":2038.78,"end":2038.98},{"text":"are","start":2038.98,"end":2039.14},{"text":"looking","start":2039.14,"end":2039.34},{"text":"at","start":2039.34,"end":2039.66},{"text":"income","start":2040.38,"end":2041.02},{"text":"for","start":2042.7,"end":2043.1},{"text":"I","start":2044.06,"end":2044.34},{"text":"do","start":2044.34,"end":2044.54},{"text":"know","start":2044.54,"end":2044.82},{"text":"that","start":2044.82,"end":2045.18},{"text":"in","start":2045.34,"end":2045.74},{"text":"our","start":2046.06,"end":2046.38},{"text":"tax","start":2046.38,"end":2046.7},{"text":"legislation","start":2046.7,"end":2047.34},{"text":"we","start":2047.74,"end":2048.02},{"text":"don't","start":2048.02,"end":2048.26},{"text":"even","start":2048.26,"end":2048.46},{"text":"define","start":2048.46,"end":2048.86},{"text":"income,","start":2048.86,"end":2049.18},{"text":"we","start":2049.18,"end":2049.3},{"text":"just","start":2049.3,"end":2049.5},{"text":"give","start":2049.5,"end":2049.78},{"text":"categories","start":2049.78,"end":2050.38},{"text":"of","start":2050.38,"end":2050.54},{"text":"income","start":2050.54,"end":2050.82},{"text":"that","start":2050.82,"end":2050.98},{"text":"are","start":2050.98,"end":2051.14},{"text":"taxable","start":2051.14,"end":2051.66},{"text":"because","start":2052.7,"end":2053.1},{"text":"sometimes","start":2053.82,"end":2054.38},{"text":"we","start":2054.38,"end":2054.62},{"text":"attempt","start":2054.62,"end":2054.98},{"text":"to","start":2054.98,"end":2055.14},{"text":"define","start":2055.14,"end":2055.74},{"text":"you","start":2056.22,"end":2056.62},{"text":"leave","start":2056.78,"end":2057.26},{"text":"some","start":2057.66,"end":2057.98},{"text":"items","start":2057.98,"end":2058.42},{"text":"out","start":2058.42,"end":2058.62},{"text":"of","start":2058.62,"end":2058.82},{"text":"scope.","start":2058.82,"end":2059.34}]}]},{"sentences":[{"text":"And so if this is revenue from services then we agree that no matter how it is derived, it is income on revenue that is obtained from services.","start":2060.14,"end":2072.489,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":2060.14,"end":2060.54},{"text":"so","start":2060.54,"end":2060.86},{"text":"if","start":2060.86,"end":2061.18},{"text":"this","start":2061.18,"end":2061.5},{"text":"is","start":2061.5,"end":2061.82},{"text":"revenue","start":2062.729,"end":2063.209},{"text":"from","start":2063.209,"end":2063.529},{"text":"services","start":2063.529,"end":2063.929},{"text":"then","start":2065.049,"end":2065.369},{"text":"we","start":2065.369,"end":2065.609},{"text":"agree","start":2065.609,"end":2065.929},{"text":"that","start":2066.009,"end":2066.409},{"text":"no","start":2066.729,"end":2067.009},{"text":"matter","start":2067.009,"end":2067.289},{"text":"how","start":2067.369,"end":2067.689},{"text":"it","start":2067.689,"end":2067.889},{"text":"is","start":2067.889,"end":2068.089},{"text":"derived,","start":2068.089,"end":2068.729},{"text":"it","start":2069.209,"end":2069.489},{"text":"is","start":2069.489,"end":2069.769},{"text":"income","start":2069.929,"end":2070.449},{"text":"on","start":2070.449,"end":2070.729},{"text":"revenue","start":2070.729,"end":2071.169},{"text":"that","start":2071.169,"end":2071.329},{"text":"is","start":2071.329,"end":2071.489},{"text":"obtained","start":2071.489,"end":2072.009},{"text":"from","start":2072.009,"end":2072.169},{"text":"services.","start":2072.169,"end":2072.489}]},{"text":"If someone provides a service it's quite clear what it is.","start":2073.609,"end":2078.969,"topics":[],"words":[{"text":"If","start":2073.609,"end":2073.969},{"text":"someone","start":2073.969,"end":2074.329},{"text":"provides","start":2074.329,"end":2074.849},{"text":"a","start":2074.849,"end":2075.009},{"text":"service","start":2075.009,"end":2075.289},{"text":"it's","start":2076.169,"end":2076.609},{"text":"quite","start":2076.609,"end":2076.889},{"text":"clear","start":2076.889,"end":2077.209},{"text":"what","start":2078.169,"end":2078.489},{"text":"it","start":2078.489,"end":2078.689},{"text":"is.","start":2078.689,"end":2078.969}]},{"text":"And so I would basically agree with you that we don't want to go into any engineering in terms of legalities.","start":2079.529,"end":2088.249,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":2079.529,"end":2079.929},{"text":"so","start":2080.009,"end":2080.329},{"text":"I","start":2080.329,"end":2080.529},{"text":"would","start":2080.529,"end":2080.809},{"text":"basically","start":2080.809,"end":2081.369},{"text":"agree","start":2081.449,"end":2081.849},{"text":"with","start":2081.849,"end":2082.129},{"text":"you","start":2082.129,"end":2082.329},{"text":"that","start":2082.329,"end":2082.649},{"text":"we","start":2082.969,"end":2083.249},{"text":"don't","start":2083.249,"end":2083.449},{"text":"want","start":2083.449,"end":2083.569},{"text":"to","start":2083.569,"end":2083.689},{"text":"go","start":2083.689,"end":2083.849},{"text":"into","start":2083.849,"end":2084.169},{"text":"any","start":2084.249,"end":2084.649},{"text":"engineering","start":2085.129,"end":2085.849},{"text":"in","start":2085.929,"end":2086.169},{"text":"terms","start":2086.169,"end":2086.369},{"text":"of","start":2086.369,"end":2086.729},{"text":"legalities.","start":2087.529,"end":2088.249}]},{"text":"But if you are providing some service and you are getting some income from it and it's cross border then basically it falls within the scope of what we are discussing.","start":2089.619,"end":2100.819,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"But","start":2089.619,"end":2089.859},{"text":"if","start":2090.979,"end":2091.299},{"text":"you","start":2091.299,"end":2091.539},{"text":"are","start":2091.539,"end":2091.739},{"text":"providing","start":2091.739,"end":2092.259},{"text":"some","start":2092.339,"end":2092.699},{"text":"service","start":2092.699,"end":2093.059},{"text":"and","start":2093.219,"end":2093.499},{"text":"you","start":2093.499,"end":2093.659},{"text":"are","start":2093.659,"end":2093.779},{"text":"getting","start":2093.779,"end":2094.019},{"text":"some","start":2094.099,"end":2094.419},{"text":"income","start":2094.419,"end":2094.779},{"text":"from","start":2094.779,"end":2094.939},{"text":"it","start":2094.939,"end":2095.139},{"text":"and","start":2095.139,"end":2095.339},{"text":"it's","start":2095.339,"end":2095.619},{"text":"cross","start":2095.619,"end":2095.899},{"text":"border","start":2095.899,"end":2096.339},{"text":"then","start":2097.059,"end":2097.459},{"text":"basically","start":2097.779,"end":2098.259},{"text":"it","start":2098.259,"end":2098.539},{"text":"falls","start":2098.539,"end":2098.859},{"text":"within","start":2098.859,"end":2099.139},{"text":"the","start":2099.139,"end":2099.419},{"text":"scope","start":2099.419,"end":2099.699},{"text":"of","start":2099.699,"end":2099.819},{"text":"what","start":2099.819,"end":2099.979},{"text":"we","start":2099.979,"end":2100.099},{"text":"are","start":2100.099,"end":2100.219},{"text":"discussing.","start":2100.219,"end":2100.819}]},{"text":"Thank you.","start":2100.979,"end":2101.539,"topics":[],"words":[{"text":"Thank","start":2100.979,"end":2101.299},{"text":"you.","start":2101.299,"end":2101.539}]}]}],"speaker":{"name":null,"affiliation":"GHA","affiliation_full":"Ghana","group":null,"function":"Representative"}},{"statement_number":18,"paragraphs":[{"sentences":[{"text":"Thank you. Ghana.","start":2104.099,"end":2105.219,"topics":[],"words":[{"text":"Thank","start":2104.099,"end":2104.459},{"text":"you.","start":2104.459,"end":2104.658},{"text":"Ghana.","start":2104.658,"end":2105.219}]},{"text":"I have Estonia.","start":2107.219,"end":2108.379,"topics":[],"words":[{"text":"I","start":2107.219,"end":2107.499},{"text":"have","start":2107.499,"end":2107.659},{"text":"Estonia.","start":2107.659,"end":2108.379}]},{"text":"Please go ahead.","start":2108.379,"end":2109.139,"topics":[],"words":[{"text":"Please","start":2108.379,"end":2108.659},{"text":"go","start":2108.659,"end":2108.859},{"text":"ahead.","start":2108.859,"end":2109.139}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":19,"paragraphs":[{"sentences":[{"text":"Thank you.","start":2111.619,"end":2112.259,"topics":[],"words":[{"text":"Thank","start":2111.619,"end":2111.979},{"text":"you.","start":2111.979,"end":2112.259}]},{"text":"I wanted to react to what Ghana just said, said regarding the covered service and the income derived from it.","start":2112.899,"end":2122.23,"topics":[],"words":[{"text":"I","start":2112.899,"end":2113.299},{"text":"wanted","start":2113.299,"end":2113.819},{"text":"to","start":2113.819,"end":2113.979},{"text":"react","start":2113.979,"end":2114.219},{"text":"to","start":2114.219,"end":2114.379},{"text":"what","start":2114.379,"end":2114.579},{"text":"Ghana","start":2114.579,"end":2115.179},{"text":"just","start":2115.179,"end":2115.499},{"text":"said,","start":2115.499,"end":2115.759},{"text":"said","start":2116.15,"end":2116.39},{"text":"regarding","start":2117.59,"end":2118.31},{"text":"the","start":2118.79,"end":2119.07},{"text":"covered","start":2119.07,"end":2119.67},{"text":"service","start":2119.91,"end":2120.31},{"text":"and","start":2120.39,"end":2120.71},{"text":"the","start":2120.71,"end":2120.91},{"text":"income","start":2120.91,"end":2121.31},{"text":"derived","start":2121.31,"end":2121.75},{"text":"from","start":2121.75,"end":2121.95},{"text":"it.","start":2121.95,"end":2122.23}]},{"text":"If we are to be in this situation that there is a service provided and then a payment for this service, and let's say we only have one transaction per particular service provider, then if this is a digital service and the consumer would be in the European Union and some other criteria is fulfilled, then VAT should be paid on this service and perhaps also an income tax should be withheld on the gross amount.","start":2122.55,"end":2151.9,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."},{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Choosing between gross withholding and net basis taxation for cross-border services, with attention to rate limits, simplicity, and the impact on low-margin service models."}],"words":[{"text":"If","start":2122.55,"end":2122.83},{"text":"we","start":2122.83,"end":2122.99},{"text":"are","start":2122.99,"end":2123.27},{"text":"to","start":2123.27,"end":2123.55},{"text":"be","start":2123.55,"end":2123.71},{"text":"in","start":2123.71,"end":2123.87},{"text":"this","start":2123.87,"end":2124.03},{"text":"situation","start":2124.03,"end":2124.47},{"text":"that","start":2124.55,"end":2124.87},{"text":"there","start":2124.87,"end":2125.07},{"text":"is","start":2125.07,"end":2125.27},{"text":"a","start":2125.27,"end":2125.47},{"text":"service","start":2125.47,"end":2125.75},{"text":"provided","start":2125.75,"end":2126.47},{"text":"and","start":2126.95,"end":2127.27},{"text":"then","start":2127.27,"end":2127.59},{"text":"a","start":2127.67,"end":2127.95},{"text":"payment","start":2127.95,"end":2128.39},{"text":"for","start":2128.39,"end":2128.59},{"text":"this","start":2128.59,"end":2128.83},{"text":"service,","start":2128.83,"end":2129.19},{"text":"and","start":2129.75,"end":2130.07},{"text":"let's","start":2130.07,"end":2130.31},{"text":"say","start":2130.31,"end":2130.43},{"text":"we","start":2130.43,"end":2130.59},{"text":"only","start":2130.59,"end":2130.75},{"text":"have","start":2130.75,"end":2130.95},{"text":"one","start":2130.95,"end":2131.19},{"text":"transaction","start":2131.19,"end":2131.829},{"text":"per","start":2131.829,"end":2132.23},{"text":"particular","start":2132.23,"end":2132.63},{"text":"service","start":2132.87,"end":2133.23},{"text":"provider,","start":2133.23,"end":2133.83},{"text":"then","start":2134.39,"end":2134.75},{"text":"if","start":2134.75,"end":2135.03},{"text":"this","start":2135.03,"end":2135.23},{"text":"is","start":2135.23,"end":2135.39},{"text":"a","start":2135.39,"end":2135.55},{"text":"digital","start":2135.55,"end":2135.83},{"text":"service","start":2135.99,"end":2136.39},{"text":"and","start":2136.55,"end":2136.87},{"text":"the","start":2136.87,"end":2137.11},{"text":"consumer","start":2137.11,"end":2137.75},{"text":"would","start":2137.75,"end":2137.95},{"text":"be","start":2137.95,"end":2138.23},{"text":"in","start":2138.87,"end":2139.15},{"text":"the","start":2139.15,"end":2139.31},{"text":"European","start":2139.31,"end":2139.79},{"text":"Union","start":2139.79,"end":2140.31},{"text":"and","start":2140.55,"end":2140.95},{"text":"some","start":2141.03,"end":2141.35},{"text":"other","start":2141.35,"end":2141.67},{"text":"criteria","start":2141.67,"end":2142.35},{"text":"is","start":2142.35,"end":2142.55},{"text":"fulfilled,","start":2142.55,"end":2143.19},{"text":"then","start":2143.82,"end":2143.98},{"text":"VAT","start":2143.98,"end":2144.46},{"text":"should","start":2144.54,"end":2144.82},{"text":"be","start":2144.82,"end":2144.98},{"text":"paid","start":2144.98,"end":2145.26},{"text":"on","start":2145.26,"end":2145.46},{"text":"this","start":2145.46,"end":2145.66},{"text":"service","start":2145.66,"end":2145.98},{"text":"and","start":2146.7,"end":2147.02},{"text":"perhaps","start":2147.02,"end":2147.46},{"text":"also","start":2147.46,"end":2147.82},{"text":"an","start":2148.86,"end":2149.18},{"text":"income","start":2149.18,"end":2149.54},{"text":"tax","start":2149.54,"end":2149.78},{"text":"should","start":2149.78,"end":2150.02},{"text":"be","start":2150.02,"end":2150.18},{"text":"withheld","start":2150.18,"end":2150.74},{"text":"on","start":2150.74,"end":2150.9},{"text":"the","start":2150.9,"end":2151.06},{"text":"gross","start":2151.06,"end":2151.38},{"text":"amount.","start":2151.38,"end":2151.9}]},{"text":"So there isn't really that much difference because the tax base or the amount would be the same both for the VAT and for the gross withholding tax.","start":2152.54,"end":2165.34,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."},{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Choosing between gross withholding and net basis taxation for cross-border services, with attention to rate limits, simplicity, and the impact on low-margin service models."}],"words":[{"text":"So","start":2152.54,"end":2152.82},{"text":"there","start":2152.82,"end":2152.98},{"text":"isn't","start":2152.98,"end":2153.34},{"text":"really","start":2153.34,"end":2153.66},{"text":"that","start":2154.54,"end":2154.9},{"text":"much","start":2154.9,"end":2155.22},{"text":"difference","start":2155.22,"end":2155.9},{"text":"because","start":2157.26,"end":2157.66},{"text":"the","start":2158.06,"end":2158.34},{"text":"tax","start":2158.34,"end":2158.54},{"text":"base","start":2158.54,"end":2158.9},{"text":"or","start":2158.9,"end":2159.06},{"text":"the","start":2159.06,"end":2159.259},{"text":"amount","start":2159.259,"end":2159.74},{"text":"would","start":2159.82,"end":2160.1},{"text":"be","start":2160.1,"end":2160.26},{"text":"the","start":2160.26,"end":2160.46},{"text":"same","start":2160.46,"end":2160.78},{"text":"both","start":2161.34,"end":2161.62},{"text":"for","start":2161.62,"end":2161.78},{"text":"the","start":2161.78,"end":2161.94},{"text":"VAT","start":2161.94,"end":2162.38},{"text":"and","start":2163.1,"end":2163.5},{"text":"for","start":2163.66,"end":2163.94},{"text":"the","start":2163.94,"end":2164.1},{"text":"gross","start":2164.1,"end":2164.46},{"text":"withholding","start":2164.46,"end":2165.02},{"text":"tax.","start":2165.02,"end":2165.34}]},{"text":"So inevitably the question will arise should the protocol apply to both of them.","start":2166.46,"end":2174.45,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."},{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"So","start":2166.46,"end":2166.74},{"text":"inevitably","start":2166.74,"end":2167.42},{"text":"the","start":2167.42,"end":2167.78},{"text":"question","start":2167.78,"end":2168.14},{"text":"will","start":2169.81,"end":2169.97},{"text":"arise","start":2169.97,"end":2170.45},{"text":"should","start":2170.85,"end":2171.17},{"text":"the","start":2171.17,"end":2171.37},{"text":"protocol","start":2171.37,"end":2172.05},{"text":"apply","start":2172.61,"end":2173.17},{"text":"to","start":2173.17,"end":2173.57},{"text":"both","start":2173.65,"end":2173.97},{"text":"of","start":2173.97,"end":2174.17},{"text":"them.","start":2174.17,"end":2174.45}]}]},{"sentences":[{"text":"And I would say that in this case I'd leave out the vat.","start":2175.49,"end":2180.93,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."},{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"And","start":2175.49,"end":2175.89},{"text":"I","start":2175.89,"end":2176.17},{"text":"would","start":2176.17,"end":2176.41},{"text":"say","start":2176.41,"end":2176.69},{"text":"that","start":2176.69,"end":2177.01},{"text":"in","start":2177.73,"end":2178.01},{"text":"this","start":2178.01,"end":2178.25},{"text":"case","start":2178.25,"end":2178.61},{"text":"I'd","start":2179.57,"end":2180.01},{"text":"leave","start":2180.01,"end":2180.25},{"text":"out","start":2180.25,"end":2180.41},{"text":"the","start":2180.41,"end":2180.57},{"text":"vat.","start":2180.57,"end":2180.93}]},{"text":"Thank you.","start":2182.85,"end":2183.41,"topics":[],"words":[{"text":"Thank","start":2182.85,"end":2183.17},{"text":"you.","start":2183.17,"end":2183.41}]}]}],"speaker":{"name":null,"affiliation":"EST","affiliation_full":"Estonia","group":null,"function":"Representative"}},{"statement_number":20,"paragraphs":[{"sentences":[{"text":"Thank you.","start":2184.45,"end":2185.09,"topics":[],"words":[{"text":"Thank","start":2184.45,"end":2184.81},{"text":"you.","start":2184.81,"end":2185.09}]},{"text":"And just to sort of come back a little bit there, I think the VAT and certain sales taxes are sort of the things that we think we can take out of the scope.","start":2185.73,"end":2197.84,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"And","start":2185.73,"end":2186.13},{"text":"just","start":2186.69,"end":2187.01},{"text":"to","start":2187.01,"end":2187.33},{"text":"sort","start":2187.33,"end":2187.65},{"text":"of","start":2187.65,"end":2187.89},{"text":"come","start":2188.29,"end":2188.61},{"text":"back","start":2188.61,"end":2188.85},{"text":"a","start":2188.85,"end":2189.01},{"text":"little","start":2189.01,"end":2189.13},{"text":"bit","start":2189.13,"end":2189.29},{"text":"there,","start":2189.29,"end":2189.49},{"text":"I","start":2189.49,"end":2189.65},{"text":"think","start":2189.65,"end":2189.81},{"text":"the","start":2189.81,"end":2190.05},{"text":"VAT","start":2190.05,"end":2190.53},{"text":"and","start":2191.25,"end":2191.57},{"text":"certain","start":2191.57,"end":2191.89},{"text":"sales","start":2191.89,"end":2192.37},{"text":"taxes","start":2192.37,"end":2193.01},{"text":"are","start":2193.01,"end":2193.33},{"text":"sort","start":2193.65,"end":2193.97},{"text":"of","start":2193.97,"end":2194.21},{"text":"the","start":2194.29,"end":2194.57},{"text":"things","start":2194.57,"end":2194.81},{"text":"that","start":2194.81,"end":2195.05},{"text":"we","start":2195.05,"end":2195.25},{"text":"think","start":2195.25,"end":2195.49},{"text":"we","start":2195.49,"end":2195.73},{"text":"can","start":2195.73,"end":2196.05},{"text":"take","start":2196.64,"end":2196.84},{"text":"out","start":2196.84,"end":2197.08},{"text":"of","start":2197.08,"end":2197.2},{"text":"the","start":2197.2,"end":2197.32},{"text":"scope.","start":2197.32,"end":2197.84}]},{"text":"But again, I think it was our Swiss colleague who mentioned, you know, that has to be a real vat, not an engineered vat.","start":2198.08,"end":2206.4,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"But","start":2198.08,"end":2198.4},{"text":"again,","start":2198.4,"end":2198.68},{"text":"I","start":2198.68,"end":2198.92},{"text":"think","start":2198.92,"end":2199.12},{"text":"it","start":2199.12,"end":2199.32},{"text":"was","start":2199.32,"end":2199.48},{"text":"our","start":2199.48,"end":2199.64},{"text":"Swiss","start":2199.64,"end":2200},{"text":"colleague","start":2200,"end":2200.36},{"text":"who","start":2200.36,"end":2200.56},{"text":"mentioned,","start":2200.56,"end":2200.96},{"text":"you","start":2200.96,"end":2201.12},{"text":"know,","start":2201.12,"end":2201.28},{"text":"that","start":2201.28,"end":2201.52},{"text":"has","start":2201.52,"end":2201.76},{"text":"to","start":2201.76,"end":2201.92},{"text":"be","start":2201.92,"end":2202.08},{"text":"a","start":2202.08,"end":2202.32},{"text":"real","start":2202.32,"end":2202.64},{"text":"vat,","start":2203.04,"end":2203.6},{"text":"not","start":2204.64,"end":2204.96},{"text":"an","start":2204.96,"end":2205.16},{"text":"engineered","start":2205.16,"end":2205.76},{"text":"vat.","start":2205.84,"end":2206.4}]}]},{"sentences":[{"text":"So, you know, we have to look at it something that is very technically very pure VAT in order to be there.","start":2207.44,"end":2216.8,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"So,","start":2207.44,"end":2207.76},{"text":"you","start":2207.76,"end":2207.96},{"text":"know,","start":2207.96,"end":2208.24},{"text":"we","start":2208.64,"end":2208.92},{"text":"have","start":2208.92,"end":2209.12},{"text":"to","start":2209.12,"end":2209.4},{"text":"look","start":2209.4,"end":2209.68},{"text":"at","start":2209.68,"end":2209.92},{"text":"it","start":2209.92,"end":2210.24},{"text":"something","start":2210.24,"end":2210.6},{"text":"that","start":2210.6,"end":2210.84},{"text":"is","start":2210.84,"end":2211.08},{"text":"very","start":2211.08,"end":2211.44},{"text":"technically","start":2211.76,"end":2212.32},{"text":"very","start":2212.48,"end":2212.88},{"text":"pure","start":2212.88,"end":2213.44},{"text":"VAT","start":2213.68,"end":2214.24},{"text":"in","start":2215.68,"end":2215.96},{"text":"order","start":2215.96,"end":2216.16},{"text":"to","start":2216.16,"end":2216.36},{"text":"be","start":2216.36,"end":2216.56},{"text":"there.","start":2216.56,"end":2216.8}]},{"text":"But, you know, that's the way that we're thinking forward in order just not to create distortions in.","start":2216.8,"end":2222.17,"topics":[],"words":[{"text":"But,","start":2216.8,"end":2217.08},{"text":"you","start":2217.08,"end":2217.32},{"text":"know,","start":2217.32,"end":2217.52},{"text":"that's","start":2217.52,"end":2217.88},{"text":"the","start":2217.88,"end":2218.08},{"text":"way","start":2218.08,"end":2218.32},{"text":"that","start":2218.32,"end":2218.52},{"text":"we're","start":2218.52,"end":2218.76},{"text":"thinking","start":2218.76,"end":2219.12},{"text":"forward","start":2219.44,"end":2219.8},{"text":"in","start":2219.8,"end":2220.04},{"text":"order","start":2220.04,"end":2220.32},{"text":"just","start":2220.4,"end":2220.68},{"text":"not","start":2220.68,"end":2220.88},{"text":"to","start":2220.88,"end":2221.12},{"text":"create","start":2221.12,"end":2221.4},{"text":"distortions","start":2221.4,"end":2222},{"text":"in.","start":2222,"end":2222.17}]},{"text":"In my country we have a sort of rule in our law that says if there's no income tax on the cross border, then VAT can apply, but you can't apply both.","start":2222.32,"end":2236.08,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"In","start":2222.32,"end":2222.44},{"text":"my","start":2222.44,"end":2222.6},{"text":"country","start":2222.6,"end":2222.88},{"text":"we","start":2224,"end":2224.36},{"text":"have","start":2224.36,"end":2224.68},{"text":"a","start":2224.68,"end":2224.96},{"text":"sort","start":2224.96,"end":2225.2},{"text":"of","start":2225.2,"end":2225.4},{"text":"rule","start":2225.4,"end":2225.76},{"text":"in","start":2225.76,"end":2225.96},{"text":"our","start":2225.96,"end":2226.16},{"text":"law","start":2226.16,"end":2226.48},{"text":"that","start":2226.48,"end":2226.8},{"text":"says","start":2226.8,"end":2227.12},{"text":"if","start":2228.8,"end":2229.08},{"text":"there's","start":2229.08,"end":2229.48},{"text":"no","start":2229.48,"end":2229.76},{"text":"income","start":2230.16,"end":2230.6},{"text":"tax","start":2230.6,"end":2230.88},{"text":"on","start":2230.96,"end":2231.36},{"text":"the","start":2231.36,"end":2231.68},{"text":"cross","start":2231.68,"end":2232.04},{"text":"border,","start":2232.04,"end":2232.48},{"text":"then","start":2232.64,"end":2233},{"text":"VAT","start":2233,"end":2233.52},{"text":"can","start":2233.52,"end":2233.8},{"text":"apply,","start":2233.8,"end":2234.16},{"text":"but","start":2234.16,"end":2234.48},{"text":"you","start":2234.88,"end":2235.16},{"text":"can't","start":2235.16,"end":2235.4},{"text":"apply","start":2235.4,"end":2235.72},{"text":"both.","start":2235.72,"end":2236.08}]},{"text":"But that's a domestic legal point.","start":2236.88,"end":2240,"topics":[],"words":[{"text":"But","start":2236.88,"end":2237.16},{"text":"that's","start":2237.16,"end":2237.4},{"text":"a","start":2237.4,"end":2237.52},{"text":"domestic","start":2237.52,"end":2238.079},{"text":"legal","start":2238.079,"end":2238.64},{"text":"point.","start":2239.6,"end":2240}]},{"text":"I have Ghana.","start":2240.64,"end":2241.68,"topics":[],"words":[{"text":"I","start":2240.64,"end":2240.88},{"text":"have","start":2240.88,"end":2241.04},{"text":"Ghana.","start":2241.04,"end":2241.68}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":21,"paragraphs":[{"sentences":[{"text":"Please come back.","start":2241.68,"end":2242.48,"topics":[],"words":[{"text":"Please","start":2241.68,"end":2242},{"text":"come","start":2242,"end":2242.2},{"text":"back.","start":2242.2,"end":2242.48}]},{"text":"Daniel.","start":2242.64,"end":2243.28,"topics":[],"words":[{"text":"Daniel.","start":2242.64,"end":2243.28}]},{"text":"Thank you, Madam Khulid.","start":2244.64,"end":2246.28,"topics":[],"words":[{"text":"Thank","start":2244.64,"end":2245},{"text":"you,","start":2245,"end":2245.28},{"text":"Madam","start":2245.28,"end":2245.68},{"text":"Khulid.","start":2245.68,"end":2246.28}]},{"text":"And in response to the question that was raised, a VAT is an indirect tax, it's not a tax on income, it's actually a tax on the consumer.","start":2246.28,"end":2255.1,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":2246.28,"end":2246.6},{"text":"in","start":2246.6,"end":2246.84},{"text":"response","start":2246.84,"end":2247.24},{"text":"to","start":2247.24,"end":2247.36},{"text":"the","start":2247.36,"end":2247.48},{"text":"question","start":2247.48,"end":2247.68},{"text":"that","start":2247.68,"end":2247.88},{"text":"was","start":2247.88,"end":2248.04},{"text":"raised,","start":2248.04,"end":2248.39},{"text":"a","start":2249.74,"end":2249.86},{"text":"VAT","start":2249.86,"end":2250.26},{"text":"is","start":2250.26,"end":2250.5},{"text":"an","start":2250.5,"end":2250.66},{"text":"indirect","start":2250.66,"end":2250.98},{"text":"tax,","start":2250.98,"end":2251.3},{"text":"it's","start":2251.3,"end":2251.58},{"text":"not","start":2251.58,"end":2251.7},{"text":"a","start":2251.7,"end":2251.82},{"text":"tax","start":2251.82,"end":2251.98},{"text":"on","start":2251.98,"end":2252.18},{"text":"income,","start":2252.18,"end":2252.7},{"text":"it's","start":2253.1,"end":2253.46},{"text":"actually","start":2253.46,"end":2253.7},{"text":"a","start":2253.7,"end":2253.94},{"text":"tax","start":2253.94,"end":2254.14},{"text":"on","start":2254.14,"end":2254.3},{"text":"the","start":2254.3,"end":2254.42},{"text":"consumer.","start":2254.42,"end":2255.1}]},{"text":"And so I think that I was very clear that I was talking about taxes on income and not vat, which we've agreed is not in scope.","start":2255.66,"end":2265.02,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"And","start":2255.66,"end":2256.02},{"text":"so","start":2256.02,"end":2256.38},{"text":"I","start":2257.02,"end":2257.34},{"text":"think","start":2257.34,"end":2257.58},{"text":"that","start":2257.58,"end":2257.9},{"text":"I","start":2258.54,"end":2258.82},{"text":"was","start":2258.82,"end":2259.02},{"text":"very","start":2259.02,"end":2259.26},{"text":"clear","start":2259.26,"end":2259.58},{"text":"that","start":2259.58,"end":2259.98},{"text":"I","start":2260.06,"end":2260.3},{"text":"was","start":2260.3,"end":2260.42},{"text":"talking","start":2260.42,"end":2260.66},{"text":"about","start":2260.66,"end":2260.9},{"text":"taxes","start":2260.9,"end":2261.38},{"text":"on","start":2261.38,"end":2261.58},{"text":"income","start":2261.58,"end":2262.06},{"text":"and","start":2262.22,"end":2262.54},{"text":"not","start":2262.54,"end":2262.74},{"text":"vat,","start":2262.74,"end":2263.14},{"text":"which","start":2263.14,"end":2263.38},{"text":"we've","start":2263.38,"end":2263.62},{"text":"agreed","start":2263.62,"end":2264.02},{"text":"is","start":2264.02,"end":2264.18},{"text":"not","start":2264.18,"end":2264.34},{"text":"in","start":2264.34,"end":2264.499},{"text":"scope.","start":2264.499,"end":2265.02}]}]},{"sentences":[{"text":"And so I just wanted to make that clarification.","start":2266.06,"end":2269.1,"topics":[],"words":[{"text":"And","start":2266.06,"end":2266.46},{"text":"so","start":2266.54,"end":2266.94},{"text":"I","start":2267.18,"end":2267.5},{"text":"just","start":2267.5,"end":2267.7},{"text":"wanted","start":2267.7,"end":2267.94},{"text":"to","start":2267.94,"end":2268.06},{"text":"make","start":2268.06,"end":2268.18},{"text":"that","start":2268.18,"end":2268.38},{"text":"clarification.","start":2268.38,"end":2269.1}]},{"text":"In our tax law, we have a tax on income tax on services and we have a VAT on services by non residents.","start":2269.5,"end":2276.26,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"In","start":2269.5,"end":2269.78},{"text":"our","start":2269.78,"end":2269.98},{"text":"tax","start":2269.98,"end":2270.18},{"text":"law,","start":2270.18,"end":2270.42},{"text":"we","start":2270.42,"end":2270.62},{"text":"have","start":2270.62,"end":2270.74},{"text":"a","start":2270.74,"end":2270.9},{"text":"tax","start":2270.9,"end":2271.1},{"text":"on","start":2271.1,"end":2271.42},{"text":"income","start":2271.42,"end":2271.82},{"text":"tax","start":2271.82,"end":2271.98},{"text":"on","start":2271.98,"end":2272.22},{"text":"services","start":2272.22,"end":2272.54},{"text":"and","start":2273.1,"end":2273.38},{"text":"we","start":2273.38,"end":2273.5},{"text":"have","start":2273.5,"end":2273.62},{"text":"a","start":2273.62,"end":2273.74},{"text":"VAT","start":2273.74,"end":2274.14},{"text":"on","start":2274.14,"end":2274.42},{"text":"services","start":2274.42,"end":2274.7},{"text":"by","start":2275.42,"end":2275.58},{"text":"non","start":2275.58,"end":2275.82},{"text":"residents.","start":2275.82,"end":2276.26}]},{"text":"So non residents charge VAT and pay to us on services.","start":2276.26,"end":2279.02,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"So","start":2276.26,"end":2276.5},{"text":"non","start":2276.5,"end":2276.66},{"text":"residents","start":2276.66,"end":2277.06},{"text":"charge","start":2277.06,"end":2277.42},{"text":"VAT","start":2277.42,"end":2277.78},{"text":"and","start":2277.78,"end":2277.98},{"text":"pay","start":2277.98,"end":2278.14},{"text":"to","start":2278.14,"end":2278.34},{"text":"us","start":2278.34,"end":2278.5},{"text":"on","start":2278.5,"end":2278.7},{"text":"services.","start":2278.7,"end":2279.02}]},{"text":"They are two different things.","start":2279.26,"end":2280.34,"topics":[],"words":[{"text":"They","start":2279.26,"end":2279.54},{"text":"are","start":2279.54,"end":2279.7},{"text":"two","start":2279.7,"end":2279.86},{"text":"different","start":2279.86,"end":2280.06},{"text":"things.","start":2280.06,"end":2280.34}]},{"text":"Thank you.","start":2280.34,"end":2280.86,"topics":[],"words":[{"text":"Thank","start":2280.34,"end":2280.62},{"text":"you.","start":2280.62,"end":2280.86}]}]}],"speaker":{"name":null,"affiliation":"GHA","affiliation_full":"Ghana","group":null,"function":"Representative"}},{"statement_number":22,"paragraphs":[{"sentences":[{"text":"Thank you.","start":2283.26,"end":2283.78,"topics":[],"words":[{"text":"Thank","start":2283.26,"end":2283.62},{"text":"you.","start":2283.62,"end":2283.78}]},{"text":"And I think, you know, the problem we have had, you know, is this engineering of how to keep certain taxes out of tax treaties.","start":2283.78,"end":2293.9,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":2283.78,"end":2284.06},{"text":"I","start":2284.06,"end":2284.34},{"text":"think,","start":2284.34,"end":2284.54},{"text":"you","start":2284.54,"end":2284.7},{"text":"know,","start":2284.7,"end":2284.94},{"text":"the","start":2285.42,"end":2285.7},{"text":"problem","start":2285.7,"end":2285.94},{"text":"we","start":2285.94,"end":2286.22},{"text":"have","start":2286.22,"end":2286.54},{"text":"had,","start":2286.94,"end":2287.34},{"text":"you","start":2287.5,"end":2287.78},{"text":"know,","start":2287.78,"end":2287.94},{"text":"is","start":2287.94,"end":2288.14},{"text":"this","start":2288.14,"end":2288.42},{"text":"engineering","start":2288.42,"end":2289.1},{"text":"of","start":2289.1,"end":2289.5},{"text":"how","start":2289.9,"end":2290.26},{"text":"to","start":2290.26,"end":2290.54},{"text":"keep","start":2290.54,"end":2290.86},{"text":"certain","start":2291.5,"end":2291.86},{"text":"taxes","start":2291.86,"end":2292.46},{"text":"out","start":2292.46,"end":2292.7},{"text":"of","start":2292.7,"end":2292.9},{"text":"tax","start":2292.9,"end":2293.14},{"text":"treaties.","start":2293.14,"end":2293.9}]},{"text":"And, you know, some engineering then has sort of defined it as an excise tax or a vat and we have to be careful with that.","start":2294.62,"end":2306.63,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And,","start":2294.62,"end":2295.02},{"text":"you","start":2295.26,"end":2295.54},{"text":"know,","start":2295.54,"end":2295.82},{"text":"some","start":2296.3,"end":2296.7},{"text":"engineering","start":2296.86,"end":2297.58},{"text":"then","start":2297.9,"end":2298.26},{"text":"has","start":2298.26,"end":2298.54},{"text":"sort","start":2298.54,"end":2298.78},{"text":"of","start":2298.78,"end":2298.98},{"text":"defined","start":2298.98,"end":2299.38},{"text":"it","start":2299.38,"end":2299.58},{"text":"as","start":2299.58,"end":2299.9},{"text":"an","start":2302.63,"end":2302.75},{"text":"excise","start":2302.75,"end":2303.23},{"text":"tax","start":2303.23,"end":2303.59},{"text":"or","start":2303.59,"end":2303.91},{"text":"a","start":2303.91,"end":2304.07},{"text":"vat","start":2304.07,"end":2304.47},{"text":"and","start":2304.95,"end":2305.23},{"text":"we","start":2305.23,"end":2305.39},{"text":"have","start":2305.39,"end":2305.55},{"text":"to","start":2305.55,"end":2305.67},{"text":"be","start":2305.67,"end":2305.79},{"text":"careful","start":2305.79,"end":2306.15},{"text":"with","start":2306.15,"end":2306.35},{"text":"that.","start":2306.35,"end":2306.63}]},{"text":"That's the way we have discussed it in our meetings.","start":2307.59,"end":2311.83,"topics":[],"words":[{"text":"That's","start":2307.59,"end":2307.99},{"text":"the","start":2307.99,"end":2308.11},{"text":"way","start":2308.11,"end":2308.31},{"text":"we","start":2308.31,"end":2308.55},{"text":"have","start":2308.55,"end":2308.75},{"text":"discussed","start":2308.75,"end":2309.19},{"text":"it","start":2309.19,"end":2309.43},{"text":"in","start":2310.07,"end":2310.47},{"text":"our","start":2310.47,"end":2310.87},{"text":"meetings.","start":2311.11,"end":2311.83}]},{"text":"And that's why, you know, I think the point made by our Swiss college about Swiss colleague, about, you know, no distortions but a real pure VAT could be considered as exceptions from our scope.","start":2312.15,"end":2329.6,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."},{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"And","start":2312.15,"end":2312.47},{"text":"that's","start":2312.47,"end":2312.75},{"text":"why,","start":2312.75,"end":2313.03},{"text":"you","start":2313.03,"end":2313.31},{"text":"know,","start":2313.31,"end":2313.51},{"text":"I","start":2313.51,"end":2313.71},{"text":"think","start":2313.71,"end":2313.95},{"text":"the","start":2313.95,"end":2314.19},{"text":"point","start":2314.19,"end":2314.43},{"text":"made","start":2314.43,"end":2314.75},{"text":"by","start":2314.75,"end":2315.07},{"text":"our","start":2315.07,"end":2315.31},{"text":"Swiss","start":2315.31,"end":2315.67},{"text":"college","start":2315.67,"end":2316.07},{"text":"about","start":2316.07,"end":2316.39},{"text":"Swiss","start":2316.629,"end":2317.19},{"text":"colleague,","start":2318.07,"end":2318.79},{"text":"about,","start":2318.87,"end":2319.27},{"text":"you","start":2319.27,"end":2319.55},{"text":"know,","start":2319.55,"end":2319.83},{"text":"no","start":2320.63,"end":2320.91},{"text":"distortions","start":2320.91,"end":2321.67},{"text":"but","start":2321.91,"end":2322.27},{"text":"a","start":2322.27,"end":2322.55},{"text":"real","start":2322.55,"end":2322.87},{"text":"pure","start":2323.03,"end":2323.59},{"text":"VAT","start":2323.83,"end":2324.39},{"text":"could","start":2324.55,"end":2324.83},{"text":"be","start":2324.83,"end":2325.03},{"text":"considered","start":2325.03,"end":2325.67},{"text":"as","start":2326.64,"end":2326.88},{"text":"exceptions","start":2327.52,"end":2328.28},{"text":"from","start":2328.28,"end":2328.64},{"text":"our","start":2328.8,"end":2329.12},{"text":"scope.","start":2329.12,"end":2329.6}]}]},{"sentences":[{"text":"But you know, this is sort of very practical that we need to make sure, and that's what we wanted to hear today, is that the scope, you know, is not only tax treaties.","start":2329.68,"end":2346.72,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"But","start":2329.68,"end":2330.08},{"text":"you","start":2330.24,"end":2330.52},{"text":"know,","start":2330.52,"end":2330.8},{"text":"this","start":2331.2,"end":2331.48},{"text":"is","start":2331.48,"end":2331.76},{"text":"sort","start":2331.92,"end":2332.32},{"text":"of","start":2332.32,"end":2332.56},{"text":"very","start":2332.56,"end":2332.92},{"text":"practical","start":2332.92,"end":2333.56},{"text":"that","start":2333.56,"end":2333.8},{"text":"we","start":2333.8,"end":2333.92},{"text":"need","start":2333.92,"end":2334.12},{"text":"to","start":2334.12,"end":2334.48},{"text":"make","start":2334.96,"end":2335.32},{"text":"sure,","start":2335.32,"end":2335.68},{"text":"and","start":2336.24,"end":2336.64},{"text":"that's","start":2336.64,"end":2336.96},{"text":"what","start":2336.96,"end":2337.08},{"text":"we","start":2337.08,"end":2337.24},{"text":"wanted","start":2337.24,"end":2337.56},{"text":"to","start":2337.56,"end":2337.72},{"text":"hear","start":2337.72,"end":2337.96},{"text":"today,","start":2337.96,"end":2338.32},{"text":"is","start":2338.4,"end":2338.76},{"text":"that","start":2338.76,"end":2339.12},{"text":"the","start":2341.36,"end":2341.68},{"text":"scope,","start":2341.68,"end":2342.4},{"text":"you","start":2343.12,"end":2343.4},{"text":"know,","start":2343.4,"end":2343.68},{"text":"is","start":2344.24,"end":2344.56},{"text":"not","start":2344.56,"end":2344.8},{"text":"only","start":2344.8,"end":2345.12},{"text":"tax","start":2345.52,"end":2345.92},{"text":"treaties.","start":2346,"end":2346.72}]},{"text":"The scope is wider than that.","start":2346.88,"end":2349.36,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"The","start":2346.88,"end":2347.16},{"text":"scope","start":2347.16,"end":2347.68},{"text":"is","start":2347.92,"end":2348.32},{"text":"wider","start":2348.32,"end":2348.76},{"text":"than","start":2348.76,"end":2349.04},{"text":"that.","start":2349.04,"end":2349.36}]},{"text":"We're trying to solve a problem and that needs to be much more comprehensive in order to avoid distortions and engineering, legal engineering, which we don't want.","start":2349.52,"end":2360.17,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"We're","start":2349.52,"end":2349.92},{"text":"trying","start":2349.92,"end":2350.12},{"text":"to","start":2350.12,"end":2350.32},{"text":"solve","start":2350.32,"end":2350.56},{"text":"a","start":2350.56,"end":2350.76},{"text":"problem","start":2350.76,"end":2351.04},{"text":"and","start":2351.93,"end":2352.09},{"text":"that","start":2352.09,"end":2352.33},{"text":"needs","start":2352.33,"end":2352.65},{"text":"to","start":2352.65,"end":2352.97},{"text":"be","start":2352.97,"end":2353.29},{"text":"much","start":2353.45,"end":2353.81},{"text":"more","start":2353.81,"end":2354.09},{"text":"comprehensive","start":2354.09,"end":2354.81},{"text":"in","start":2355.21,"end":2355.49},{"text":"order","start":2355.49,"end":2355.69},{"text":"to","start":2355.69,"end":2355.85},{"text":"avoid","start":2355.85,"end":2356.13},{"text":"distortions","start":2356.13,"end":2356.81},{"text":"and","start":2356.81,"end":2357.13},{"text":"engineering,","start":2357.13,"end":2357.85},{"text":"legal","start":2358.01,"end":2358.45},{"text":"engineering,","start":2358.45,"end":2359.01},{"text":"which","start":2359.01,"end":2359.29},{"text":"we","start":2359.29,"end":2359.57},{"text":"don't","start":2359.57,"end":2359.89},{"text":"want.","start":2359.89,"end":2360.17}]},{"text":"And I don't think we want the discussion either, at least in the meetings we didn't have that.","start":2360.41,"end":2366.73,"topics":[],"words":[{"text":"And","start":2360.41,"end":2360.81},{"text":"I","start":2360.81,"end":2361.05},{"text":"don't","start":2361.05,"end":2361.21},{"text":"think","start":2361.21,"end":2361.33},{"text":"we","start":2361.33,"end":2361.49},{"text":"want","start":2361.49,"end":2361.77},{"text":"the","start":2361.93,"end":2362.21},{"text":"discussion","start":2362.21,"end":2362.73},{"text":"either,","start":2362.73,"end":2363.13},{"text":"at","start":2364.49,"end":2364.77},{"text":"least","start":2364.77,"end":2365.05},{"text":"in","start":2365.13,"end":2365.41},{"text":"the","start":2365.41,"end":2365.53},{"text":"meetings","start":2365.53,"end":2365.89},{"text":"we","start":2365.89,"end":2366.05},{"text":"didn't","start":2366.05,"end":2366.29},{"text":"have","start":2366.29,"end":2366.45},{"text":"that.","start":2366.45,"end":2366.73}]},{"text":"So let's focus on that.","start":2366.73,"end":2369.25,"topics":[],"words":[{"text":"So","start":2366.73,"end":2367.13},{"text":"let's","start":2368.01,"end":2368.49},{"text":"focus","start":2368.49,"end":2368.77},{"text":"on","start":2368.77,"end":2369.01},{"text":"that.","start":2369.01,"end":2369.25}]}]},{"sentences":[{"text":"Thank you, India.","start":2369.25,"end":2370.81,"topics":[],"words":[{"text":"Thank","start":2369.25,"end":2369.53},{"text":"you,","start":2369.53,"end":2369.77},{"text":"India.","start":2370.41,"end":2370.81}]},{"text":"Please go ahead.","start":2370.81,"end":2371.61,"topics":[],"words":[{"text":"Please","start":2370.81,"end":2371.13},{"text":"go","start":2371.13,"end":2371.33},{"text":"ahead.","start":2371.33,"end":2371.61}]},{"text":"Thank you, Jay.","start":2372.09,"end":2372.85,"topics":[],"words":[{"text":"Thank","start":2372.09,"end":2372.41},{"text":"you,","start":2372.41,"end":2372.53},{"text":"Jay.","start":2372.53,"end":2372.85}]},{"text":"And thank you for giving me the floor.","start":2372.85,"end":2375.09,"topics":[],"words":[{"text":"And","start":2372.85,"end":2373.01},{"text":"thank","start":2373.01,"end":2373.21},{"text":"you","start":2373.21,"end":2373.29},{"text":"for","start":2373.29,"end":2373.49},{"text":"giving","start":2373.49,"end":2373.81},{"text":"me","start":2373.81,"end":2373.97},{"text":"the","start":2373.97,"end":2374.25},{"text":"floor.","start":2374.65,"end":2375.09}]},{"text":"Once again.","start":2375.09,"end":2375.41,"topics":[],"words":[{"text":"Once","start":2375.09,"end":2375.25},{"text":"again.","start":2375.25,"end":2375.41}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":23,"paragraphs":[{"sentences":[{"text":"I'll be very quick.","start":2375.41,"end":2376.57,"topics":[],"words":[{"text":"I'll","start":2375.41,"end":2375.65},{"text":"be","start":2375.65,"end":2375.81},{"text":"very","start":2375.81,"end":2376.09},{"text":"quick.","start":2376.17,"end":2376.57}]},{"text":"The we have always held that what we should cover over here are direct taxes, taxes on income.","start":2376.89,"end":2384.78,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"The","start":2376.89,"end":2377.29},{"text":"we","start":2377.98,"end":2378.22},{"text":"have","start":2378.62,"end":2378.94},{"text":"always","start":2378.94,"end":2379.26},{"text":"held","start":2379.74,"end":2380.1},{"text":"that","start":2380.1,"end":2380.46},{"text":"what","start":2380.46,"end":2380.74},{"text":"we","start":2380.74,"end":2380.9},{"text":"should","start":2380.9,"end":2381.14},{"text":"cover","start":2381.14,"end":2381.42},{"text":"over","start":2381.42,"end":2381.66},{"text":"here","start":2381.66,"end":2381.94},{"text":"are","start":2381.94,"end":2382.3},{"text":"direct","start":2382.78,"end":2383.18},{"text":"taxes,","start":2383.18,"end":2383.7},{"text":"taxes","start":2383.7,"end":2384.1},{"text":"on","start":2384.1,"end":2384.3},{"text":"income.","start":2384.3,"end":2384.78}]},{"text":"And that is because we have a very simple problem.","start":2384.78,"end":2386.7,"topics":[],"words":[{"text":"And","start":2384.78,"end":2385.06},{"text":"that","start":2385.06,"end":2385.22},{"text":"is","start":2385.22,"end":2385.34},{"text":"because","start":2385.34,"end":2385.54},{"text":"we","start":2385.54,"end":2385.74},{"text":"have","start":2385.74,"end":2385.86},{"text":"a","start":2385.86,"end":2385.98},{"text":"very","start":2385.98,"end":2386.1},{"text":"simple","start":2386.1,"end":2386.42},{"text":"problem.","start":2386.42,"end":2386.7}]},{"text":"We have two separate tax administrations.","start":2386.78,"end":2388.86,"topics":[],"words":[{"text":"We","start":2386.78,"end":2387.06},{"text":"have","start":2387.06,"end":2387.22},{"text":"two","start":2387.22,"end":2387.42},{"text":"separate","start":2387.42,"end":2387.78},{"text":"tax","start":2387.78,"end":2387.98},{"text":"administrations.","start":2387.98,"end":2388.86}]},{"text":"We have a direct tax administration and we have an indirect tax administration.","start":2388.94,"end":2392.3,"topics":[],"words":[{"text":"We","start":2388.94,"end":2389.22},{"text":"have","start":2389.22,"end":2389.34},{"text":"a","start":2389.34,"end":2389.46},{"text":"direct","start":2389.46,"end":2389.66},{"text":"tax","start":2389.66,"end":2389.94},{"text":"administration","start":2389.94,"end":2390.46},{"text":"and","start":2390.46,"end":2390.74},{"text":"we","start":2390.74,"end":2390.9},{"text":"have","start":2390.9,"end":2391.02},{"text":"an","start":2391.02,"end":2391.14},{"text":"indirect","start":2391.14,"end":2391.5},{"text":"tax","start":2391.5,"end":2391.74},{"text":"administration.","start":2391.74,"end":2392.3}]}]},{"sentences":[{"text":"Maybe there are other countries also around the table who have a similar structure.","start":2393.579,"end":2398.3,"topics":[],"words":[{"text":"Maybe","start":2393.579,"end":2393.98},{"text":"there","start":2393.98,"end":2394.1},{"text":"are","start":2394.1,"end":2394.26},{"text":"other","start":2394.26,"end":2394.46},{"text":"countries","start":2394.46,"end":2394.78},{"text":"also","start":2394.78,"end":2395.1},{"text":"around","start":2395.1,"end":2395.34},{"text":"the","start":2395.34,"end":2395.5},{"text":"table","start":2395.5,"end":2395.82},{"text":"who","start":2396.22,"end":2396.5},{"text":"have","start":2396.5,"end":2396.7},{"text":"a","start":2396.7,"end":2396.9},{"text":"similar","start":2396.9,"end":2397.18},{"text":"structure.","start":2397.66,"end":2398.3}]},{"text":"So that is one of the principal reasons why we have this big belief that here we should cover only direct taxes and taxes on income.","start":2398.7,"end":2407.52,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"So","start":2398.7,"end":2398.94},{"text":"that","start":2398.94,"end":2399.06},{"text":"is","start":2399.06,"end":2399.26},{"text":"one","start":2399.26,"end":2399.46},{"text":"of","start":2399.46,"end":2399.58},{"text":"the","start":2399.58,"end":2399.78},{"text":"principal","start":2399.78,"end":2400.34},{"text":"reasons","start":2400.34,"end":2400.74},{"text":"why","start":2400.74,"end":2401.02},{"text":"we","start":2401.82,"end":2402.1},{"text":"have","start":2402.1,"end":2402.26},{"text":"this","start":2402.26,"end":2402.54},{"text":"big","start":2402.86,"end":2403.13},{"text":"belief","start":2403.28,"end":2403.68},{"text":"that","start":2403.92,"end":2404.28},{"text":"here","start":2404.28,"end":2404.56},{"text":"we","start":2404.56,"end":2404.76},{"text":"should","start":2404.76,"end":2404.96},{"text":"cover","start":2404.96,"end":2405.28},{"text":"only","start":2405.28,"end":2405.64},{"text":"direct","start":2405.64,"end":2405.92},{"text":"taxes","start":2405.92,"end":2406.36},{"text":"and","start":2406.36,"end":2406.52},{"text":"taxes","start":2406.52,"end":2406.92},{"text":"on","start":2406.92,"end":2407.08},{"text":"income.","start":2407.08,"end":2407.52}]},{"text":"And that's one of the reasons.","start":2408.32,"end":2411.04,"topics":[],"words":[{"text":"And","start":2408.32,"end":2408.72},{"text":"that's","start":2409.12,"end":2409.6},{"text":"one","start":2410.08,"end":2410.36},{"text":"of","start":2410.36,"end":2410.48},{"text":"the","start":2410.48,"end":2410.6},{"text":"reasons.","start":2410.6,"end":2411.04}]}]}],"speaker":{"name":null,"affiliation":"IND","affiliation_full":"India","group":null,"function":"Representative"}},{"statement_number":24,"paragraphs":[{"sentences":[{"text":"Let me just follow up with that.","start":2413.68,"end":2415.56,"topics":[],"words":[{"text":"Let","start":2413.68,"end":2414},{"text":"me","start":2414,"end":2414.2},{"text":"just","start":2414.2,"end":2414.4},{"text":"follow","start":2414.4,"end":2414.72},{"text":"up","start":2414.72,"end":2415.08},{"text":"with","start":2415.08,"end":2415.32},{"text":"that.","start":2415.32,"end":2415.56}]},{"text":"India, where we are in a multilateral setting like we are, we have to try to be including everyone in the different systems that exist domestically.","start":2415.56,"end":2429.68,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"India,","start":2415.56,"end":2415.92},{"text":"where","start":2418,"end":2418.36},{"text":"we","start":2418.36,"end":2418.64},{"text":"are","start":2418.64,"end":2418.88},{"text":"in","start":2418.88,"end":2419.119},{"text":"a","start":2419.119,"end":2419.319},{"text":"multilateral","start":2419.319,"end":2420.12},{"text":"setting","start":2420.12,"end":2420.52},{"text":"like","start":2420.52,"end":2420.76},{"text":"we","start":2420.76,"end":2420.96},{"text":"are,","start":2420.96,"end":2421.28},{"text":"we","start":2421.6,"end":2421.92},{"text":"have","start":2421.92,"end":2422.12},{"text":"to","start":2422.12,"end":2422.32},{"text":"try","start":2422.32,"end":2422.56},{"text":"to","start":2422.56,"end":2422.8},{"text":"be","start":2422.8,"end":2423.12},{"text":"including","start":2423.92,"end":2424.32},{"text":"everyone","start":2424.56,"end":2424.96},{"text":"in","start":2426.56,"end":2426.84},{"text":"the","start":2426.84,"end":2427.12},{"text":"different","start":2427.12,"end":2427.52},{"text":"systems","start":2427.68,"end":2428.24},{"text":"that","start":2428.24,"end":2428.48},{"text":"exist","start":2428.48,"end":2428.92},{"text":"domestically.","start":2428.92,"end":2429.68}]},{"text":"I just wanted to make sure that we all are understanding that we need to be comprehensive and not use nomenclature in order to limit our scope.","start":2430.84,"end":2441.48,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"I","start":2430.84,"end":2431},{"text":"just","start":2431,"end":2431.2},{"text":"wanted","start":2431.2,"end":2431.48},{"text":"to","start":2431.48,"end":2431.6},{"text":"make","start":2431.6,"end":2431.76},{"text":"sure","start":2431.76,"end":2431.96},{"text":"that","start":2431.96,"end":2432.16},{"text":"we","start":2432.16,"end":2432.36},{"text":"all","start":2432.36,"end":2432.68},{"text":"are","start":2432.92,"end":2433.32},{"text":"understanding","start":2433.72,"end":2434.56},{"text":"that","start":2434.56,"end":2434.72},{"text":"we","start":2434.72,"end":2434.88},{"text":"need","start":2434.88,"end":2435.04},{"text":"to","start":2435.04,"end":2435.2},{"text":"be","start":2435.2,"end":2435.4},{"text":"comprehensive","start":2435.4,"end":2436.2},{"text":"and","start":2437,"end":2437.36},{"text":"not","start":2437.36,"end":2437.72},{"text":"use","start":2437.8,"end":2438.16},{"text":"nomenclature","start":2438.16,"end":2439},{"text":"in","start":2439.48,"end":2439.76},{"text":"order","start":2439.76,"end":2440},{"text":"to","start":2440,"end":2440.28},{"text":"limit","start":2440.28,"end":2440.68},{"text":"our","start":2440.68,"end":2440.92},{"text":"scope.","start":2440.92,"end":2441.48}]},{"text":"We need to be dealing, I think some colleagues said, on taxes on cross border services.","start":2441.48,"end":2450.2,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"We","start":2441.48,"end":2441.76},{"text":"need","start":2441.76,"end":2441.96},{"text":"to","start":2441.96,"end":2442.16},{"text":"be","start":2442.16,"end":2442.44},{"text":"dealing,","start":2442.92,"end":2443.44},{"text":"I","start":2443.44,"end":2443.68},{"text":"think","start":2443.68,"end":2443.96},{"text":"some","start":2445.48,"end":2445.88},{"text":"colleagues","start":2445.88,"end":2446.4},{"text":"said,","start":2446.4,"end":2446.68},{"text":"on","start":2447.48,"end":2447.88},{"text":"taxes","start":2447.88,"end":2448.64},{"text":"on","start":2448.64,"end":2449},{"text":"cross","start":2449,"end":2449.44},{"text":"border","start":2449.44,"end":2449.84},{"text":"services.","start":2449.84,"end":2450.2}]},{"text":"And then once we have set that, we can exclude certain sort of taxes that we think are not correctly in that scope.","start":2451.32,"end":2463.92,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"And","start":2451.32,"end":2451.64},{"text":"then","start":2451.64,"end":2451.96},{"text":"once","start":2452.68,"end":2453.04},{"text":"we","start":2453.04,"end":2453.32},{"text":"have","start":2453.32,"end":2453.6},{"text":"set","start":2453.6,"end":2453.96},{"text":"that,","start":2453.96,"end":2454.28},{"text":"we","start":2454.28,"end":2454.52},{"text":"can","start":2454.52,"end":2454.84},{"text":"exclude","start":2455.08,"end":2455.88},{"text":"certain","start":2457.16,"end":2457.4},{"text":"sort","start":2457.72,"end":2458.04},{"text":"of","start":2458.04,"end":2458.2},{"text":"taxes","start":2458.2,"end":2458.84},{"text":"that","start":2458.84,"end":2459.08},{"text":"we","start":2459.08,"end":2459.36},{"text":"think","start":2459.36,"end":2459.72},{"text":"are","start":2460.04,"end":2460.32},{"text":"not","start":2460.32,"end":2460.6},{"text":"correctly","start":2462.36,"end":2463},{"text":"in","start":2463,"end":2463.2},{"text":"that","start":2463.2,"end":2463.4},{"text":"scope.","start":2463.4,"end":2463.92}]}]},{"sentences":[{"text":"But the scope needs to be, you know, very wide from the beginning.","start":2463.92,"end":2468.72,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"But","start":2463.92,"end":2464.24},{"text":"the","start":2464.24,"end":2464.48},{"text":"scope","start":2464.48,"end":2464.92},{"text":"needs","start":2465.16,"end":2465.52},{"text":"to","start":2465.52,"end":2465.76},{"text":"be,","start":2465.76,"end":2466.04},{"text":"you","start":2466.2,"end":2466.48},{"text":"know,","start":2466.48,"end":2466.76},{"text":"very","start":2467,"end":2467.36},{"text":"wide","start":2467.36,"end":2467.8},{"text":"from","start":2467.8,"end":2468.08},{"text":"the","start":2468.08,"end":2468.24},{"text":"beginning.","start":2468.24,"end":2468.72}]},{"text":"And then, you know, the way we work forward we can limit that scope because we need to take care of different systems.","start":2468.72,"end":2476.68,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"And","start":2468.72,"end":2469.04},{"text":"then,","start":2469.04,"end":2469.4},{"text":"you","start":2469.4,"end":2469.64},{"text":"know,","start":2469.64,"end":2469.84},{"text":"the","start":2469.84,"end":2470.08},{"text":"way","start":2470.08,"end":2470.24},{"text":"we","start":2470.24,"end":2470.44},{"text":"work","start":2470.44,"end":2470.76},{"text":"forward","start":2470.84,"end":2471.24},{"text":"we","start":2471.8,"end":2472.08},{"text":"can","start":2472.08,"end":2472.359},{"text":"limit","start":2472.359,"end":2472.8},{"text":"that","start":2472.8,"end":2472.96},{"text":"scope","start":2472.96,"end":2473.32},{"text":"because","start":2473.32,"end":2473.56},{"text":"we","start":2473.56,"end":2473.84},{"text":"need","start":2473.84,"end":2474.08},{"text":"to","start":2474.08,"end":2474.24},{"text":"take","start":2474.24,"end":2474.48},{"text":"care","start":2474.48,"end":2474.84},{"text":"of","start":2475.4,"end":2475.68},{"text":"different","start":2475.68,"end":2475.96},{"text":"systems.","start":2476.04,"end":2476.68}]},{"text":"You know, in the multilateral settings that that's really the point.","start":2476.92,"end":2481.64,"topics":[],"words":[{"text":"You","start":2476.92,"end":2477.2},{"text":"know,","start":2477.2,"end":2477.32},{"text":"in","start":2477.32,"end":2477.44},{"text":"the","start":2477.44,"end":2477.6},{"text":"multilateral","start":2477.6,"end":2478.24},{"text":"settings","start":2478.24,"end":2478.64},{"text":"that","start":2478.64,"end":2478.96},{"text":"that's","start":2478.96,"end":2479.4},{"text":"really","start":2479.4,"end":2479.72},{"text":"the","start":2481.16,"end":2481.44},{"text":"point.","start":2481.44,"end":2481.64}]},{"text":"And I think, you know, one of the things we should avoid as well is to use the word dsts because, because you know, some things they are income taxes on income and some don't think so.","start":2481.64,"end":2490.91,"topics":[{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":2481.64,"end":2481.84},{"text":"I","start":2481.84,"end":2481.96},{"text":"think,","start":2481.96,"end":2482.2},{"text":"you","start":2482.2,"end":2482.52},{"text":"know,","start":2482.52,"end":2482.72},{"text":"one","start":2482.72,"end":2482.88},{"text":"of","start":2482.88,"end":2483.04},{"text":"the","start":2483.04,"end":2483.16},{"text":"things","start":2483.16,"end":2483.32},{"text":"we","start":2483.32,"end":2483.52},{"text":"should","start":2483.52,"end":2483.68},{"text":"avoid","start":2483.68,"end":2484},{"text":"as","start":2484,"end":2484.16},{"text":"well","start":2484.16,"end":2484.32},{"text":"is","start":2484.32,"end":2484.48},{"text":"to","start":2484.48,"end":2484.64},{"text":"use","start":2484.64,"end":2484.84},{"text":"the","start":2484.84,"end":2485.04},{"text":"word","start":2485.04,"end":2485.28},{"text":"dsts","start":2485.28,"end":2486},{"text":"because,","start":2486,"end":2486.08},{"text":"because","start":2486.23,"end":2486.39},{"text":"you","start":2486.39,"end":2486.59},{"text":"know,","start":2486.59,"end":2486.87},{"text":"some","start":2487.83,"end":2488.15},{"text":"things","start":2488.15,"end":2488.43},{"text":"they","start":2488.43,"end":2488.63},{"text":"are","start":2488.63,"end":2488.79},{"text":"income","start":2488.79,"end":2489.15},{"text":"taxes","start":2489.15,"end":2489.55},{"text":"on","start":2489.55,"end":2489.71},{"text":"income","start":2489.71,"end":2490.03},{"text":"and","start":2490.03,"end":2490.19},{"text":"some","start":2490.19,"end":2490.35},{"text":"don't","start":2490.35,"end":2490.59},{"text":"think","start":2490.59,"end":2490.75},{"text":"so.","start":2490.75,"end":2490.91}]},{"text":"And we don't want to have that discussion.","start":2490.91,"end":2493.27,"topics":[],"words":[{"text":"And","start":2490.91,"end":2491.19},{"text":"we","start":2491.19,"end":2491.51},{"text":"don't","start":2491.51,"end":2491.79},{"text":"want","start":2491.79,"end":2491.99},{"text":"to","start":2491.99,"end":2492.19},{"text":"have","start":2492.19,"end":2492.35},{"text":"that","start":2492.35,"end":2492.59},{"text":"discussion.","start":2492.59,"end":2493.27}]}]},{"sentences":[{"text":"So let's not use the nomenclature because then you get, you know, you bogged down into the discussion.","start":2493.51,"end":2499.19,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"So","start":2493.51,"end":2493.79},{"text":"let's","start":2493.79,"end":2494.11},{"text":"not","start":2494.11,"end":2494.35},{"text":"use","start":2494.35,"end":2494.59},{"text":"the","start":2494.59,"end":2494.87},{"text":"nomenclature","start":2494.87,"end":2495.55},{"text":"because","start":2495.55,"end":2495.83},{"text":"then","start":2495.83,"end":2496.03},{"text":"you","start":2496.03,"end":2496.19},{"text":"get,","start":2496.19,"end":2496.47},{"text":"you","start":2496.47,"end":2496.75},{"text":"know,","start":2496.75,"end":2497.03},{"text":"you","start":2497.03,"end":2497.35},{"text":"bogged","start":2497.35,"end":2497.75},{"text":"down","start":2497.75,"end":2497.99},{"text":"into","start":2497.99,"end":2498.31},{"text":"the","start":2498.31,"end":2498.55},{"text":"discussion.","start":2498.55,"end":2499.19}]},{"text":"What you need to discuss is the taxes on Digital services and not the existing DSTs.","start":2499.83,"end":2509.03,"topics":[{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."}],"words":[{"text":"What","start":2499.83,"end":2500.15},{"text":"you","start":2500.15,"end":2500.35},{"text":"need","start":2500.35,"end":2500.55},{"text":"to","start":2500.55,"end":2500.75},{"text":"discuss","start":2500.75,"end":2501.03},{"text":"is","start":2501.35,"end":2501.75},{"text":"the","start":2502.149,"end":2502.43},{"text":"taxes","start":2502.43,"end":2503.07},{"text":"on","start":2503.07,"end":2503.43},{"text":"Digital","start":2503.83,"end":2504.23},{"text":"services","start":2504.47,"end":2504.87},{"text":"and","start":2506.71,"end":2507.11},{"text":"not","start":2507.11,"end":2507.39},{"text":"the","start":2507.39,"end":2507.59},{"text":"existing","start":2507.59,"end":2508.11},{"text":"DSTs.","start":2508.11,"end":2509.03}]},{"text":"That's what we want to include and that's what we want to solve as a problem we have.","start":2509.91,"end":2513.91,"topics":[],"words":[{"text":"That's","start":2509.91,"end":2510.31},{"text":"what","start":2510.31,"end":2510.43},{"text":"we","start":2510.43,"end":2510.59},{"text":"want","start":2510.59,"end":2510.75},{"text":"to","start":2510.75,"end":2510.87},{"text":"include","start":2510.87,"end":2511.11},{"text":"and","start":2511.27,"end":2511.55},{"text":"that's","start":2511.55,"end":2511.79},{"text":"what","start":2511.79,"end":2511.95},{"text":"we","start":2511.95,"end":2512.11},{"text":"want","start":2512.11,"end":2512.27},{"text":"to","start":2512.27,"end":2512.43},{"text":"solve","start":2512.43,"end":2512.79},{"text":"as","start":2512.79,"end":2513.03},{"text":"a","start":2513.03,"end":2513.19},{"text":"problem","start":2513.19,"end":2513.39},{"text":"we","start":2513.39,"end":2513.63},{"text":"have.","start":2513.63,"end":2513.91}]},{"text":"Seems to be.","start":2515.87,"end":2516.51,"topics":[],"words":[{"text":"Seems","start":2515.87,"end":2516.15},{"text":"to","start":2516.15,"end":2516.27},{"text":"be.","start":2516.27,"end":2516.51}]},{"text":"Everyone is happy.","start":2516.59,"end":2517.71,"topics":[],"words":[{"text":"Everyone","start":2516.59,"end":2516.95},{"text":"is","start":2516.95,"end":2517.23},{"text":"happy.","start":2517.23,"end":2517.71}]}]},{"sentences":[{"text":"Don't have any comments.","start":2519.07,"end":2520.19,"topics":[],"words":[{"text":"Don't","start":2519.07,"end":2519.43},{"text":"have","start":2519.43,"end":2519.63},{"text":"any","start":2519.63,"end":2519.87},{"text":"comments.","start":2519.87,"end":2520.19}]},{"text":"That's good.","start":2521.15,"end":2521.87,"topics":[],"words":[{"text":"That's","start":2521.15,"end":2521.59},{"text":"good.","start":2521.59,"end":2521.87}]},{"text":"I think, you know, I think in general, in the meetings we had that, you know, consensus.","start":2522.19,"end":2529.27,"topics":[],"words":[{"text":"I","start":2522.19,"end":2522.47},{"text":"think,","start":2522.47,"end":2522.75},{"text":"you","start":2522.75,"end":2523.03},{"text":"know,","start":2523.03,"end":2523.19},{"text":"I","start":2523.19,"end":2523.35},{"text":"think","start":2523.35,"end":2523.55},{"text":"in","start":2523.55,"end":2523.79},{"text":"general,","start":2523.79,"end":2524.11},{"text":"in","start":2524.11,"end":2524.39},{"text":"the","start":2524.39,"end":2524.59},{"text":"meetings","start":2524.59,"end":2525.03},{"text":"we","start":2525.03,"end":2525.23},{"text":"had","start":2525.23,"end":2525.51},{"text":"that,","start":2525.51,"end":2525.87},{"text":"you","start":2527.07,"end":2527.35},{"text":"know,","start":2527.35,"end":2527.63},{"text":"consensus.","start":2528.51,"end":2529.27}]},{"text":"I would say that that's the way we would work on this.","start":2529.27,"end":2533.47,"topics":[],"words":[{"text":"I","start":2529.27,"end":2529.43},{"text":"would","start":2529.43,"end":2529.63},{"text":"say","start":2529.63,"end":2529.95},{"text":"that","start":2530.67,"end":2531.03},{"text":"that's","start":2531.03,"end":2531.39},{"text":"the","start":2531.39,"end":2531.51},{"text":"way","start":2531.51,"end":2531.67},{"text":"we","start":2531.67,"end":2531.87},{"text":"would","start":2531.87,"end":2532.19},{"text":"work","start":2532.59,"end":2532.91},{"text":"on","start":2532.91,"end":2533.15},{"text":"this.","start":2533.15,"end":2533.47}]},{"text":"So I'm happy to hear that we are in agreement on that here as well.","start":2533.47,"end":2538.11,"topics":[],"words":[{"text":"So","start":2533.47,"end":2533.87},{"text":"I'm","start":2534.19,"end":2534.55},{"text":"happy","start":2534.55,"end":2534.83},{"text":"to","start":2534.83,"end":2534.95},{"text":"hear","start":2534.95,"end":2535.23},{"text":"that","start":2535.23,"end":2535.63},{"text":"we","start":2535.79,"end":2536.11},{"text":"are","start":2536.11,"end":2536.31},{"text":"in","start":2536.31,"end":2536.47},{"text":"agreement","start":2536.47,"end":2536.91},{"text":"on","start":2536.91,"end":2537.11},{"text":"that","start":2537.11,"end":2537.35},{"text":"here","start":2537.35,"end":2537.63},{"text":"as","start":2537.63,"end":2537.83},{"text":"well.","start":2537.83,"end":2538.11}]}]},{"sentences":[{"text":"So thank you for that.","start":2538.35,"end":2540.36,"topics":[],"words":[{"text":"So","start":2538.35,"end":2538.75},{"text":"thank","start":2539.64,"end":2539.84},{"text":"you","start":2539.84,"end":2539.96},{"text":"for","start":2539.96,"end":2540.08},{"text":"that.","start":2540.08,"end":2540.36}]}]},{"sentences":[{"text":"I got France.","start":2545,"end":2545.96,"topics":[],"words":[{"text":"I","start":2545,"end":2545.32},{"text":"got","start":2545.32,"end":2545.56},{"text":"France.","start":2545.56,"end":2545.96}]},{"text":"Please go ahead.","start":2546.04,"end":2546.76,"topics":[],"words":[{"text":"Please","start":2546.04,"end":2546.32},{"text":"go","start":2546.32,"end":2546.48},{"text":"ahead.","start":2546.48,"end":2546.76}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":25,"paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair.","start":2552.84,"end":2553.96,"topics":[],"words":[{"text":"Thank","start":2552.84,"end":2553.2},{"text":"you,","start":2553.2,"end":2553.36},{"text":"Madam","start":2553.36,"end":2553.64},{"text":"Chair.","start":2553.64,"end":2553.96}]}]},{"sentences":[{"text":"And I would like to thank you for this working document as well, which helps us guide the debate and make it more constructive.","start":2556.12,"end":2565.64,"topics":[],"words":[{"text":"And","start":2556.12,"end":2556.52},{"text":"I","start":2556.68,"end":2557.08},{"text":"would","start":2557.64,"end":2558},{"text":"like","start":2558,"end":2558.28},{"text":"to","start":2558.28,"end":2558.56},{"text":"thank","start":2558.56,"end":2558.84},{"text":"you","start":2558.84,"end":2558.96},{"text":"for","start":2558.96,"end":2559.12},{"text":"this","start":2559.12,"end":2559.36},{"text":"working","start":2559.36,"end":2559.72},{"text":"document","start":2559.72,"end":2560.44},{"text":"as","start":2560.44,"end":2560.76},{"text":"well,","start":2560.76,"end":2561.08},{"text":"which","start":2561.08,"end":2561.48},{"text":"helps","start":2561.72,"end":2562.16},{"text":"us","start":2562.16,"end":2562.36},{"text":"guide","start":2562.36,"end":2562.72},{"text":"the","start":2562.72,"end":2563.08},{"text":"debate","start":2563.08,"end":2563.64},{"text":"and","start":2563.88,"end":2564.28},{"text":"make","start":2564.28,"end":2564.56},{"text":"it","start":2564.56,"end":2564.72},{"text":"more","start":2564.72,"end":2564.92},{"text":"constructive.","start":2564.92,"end":2565.64}]},{"text":"Two remarks, number one, at least for those that are committed in bilateral conventions, I think that we should recall that we also at the UN have a model convention and there's an article there, and there are dedicated paragraphs in the comments on those articles that have to do with the relevant taxes.","start":2566.77,"end":2596.55,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"Two","start":2566.77,"end":2566.97},{"text":"remarks,","start":2566.97,"end":2567.65},{"text":"number","start":2569.73,"end":2570.09},{"text":"one,","start":2570.09,"end":2570.45},{"text":"at","start":2571.73,"end":2572.01},{"text":"least","start":2572.01,"end":2572.25},{"text":"for","start":2572.25,"end":2572.49},{"text":"those","start":2572.49,"end":2572.77},{"text":"that","start":2572.93,"end":2573.29},{"text":"are","start":2573.29,"end":2573.65},{"text":"committed","start":2574.37,"end":2574.93},{"text":"in","start":2574.93,"end":2575.21},{"text":"bilateral","start":2575.21,"end":2575.93},{"text":"conventions,","start":2575.93,"end":2576.53},{"text":"I","start":2579.33,"end":2579.61},{"text":"think","start":2579.61,"end":2579.85},{"text":"that","start":2579.85,"end":2580.21},{"text":"we","start":2580.21,"end":2580.49},{"text":"should","start":2580.49,"end":2580.69},{"text":"recall","start":2580.69,"end":2581.17},{"text":"that","start":2581.25,"end":2581.57},{"text":"we","start":2581.57,"end":2581.809},{"text":"also","start":2581.809,"end":2582.13},{"text":"at","start":2582.37,"end":2582.65},{"text":"the","start":2582.65,"end":2582.81},{"text":"UN","start":2582.81,"end":2583.09},{"text":"have","start":2583.57,"end":2583.93},{"text":"a","start":2583.93,"end":2584.29},{"text":"model","start":2584.61,"end":2585.17},{"text":"convention","start":2585.17,"end":2585.81},{"text":"and","start":2586.37,"end":2586.65},{"text":"there's","start":2586.65,"end":2586.85},{"text":"an","start":2586.85,"end":2587.01},{"text":"article","start":2587.01,"end":2587.33},{"text":"there,","start":2587.49,"end":2587.89},{"text":"and","start":2588.29,"end":2588.57},{"text":"there","start":2588.57,"end":2588.77},{"text":"are","start":2588.77,"end":2589.01},{"text":"dedicated","start":2589.01,"end":2589.65},{"text":"paragraphs","start":2589.81,"end":2590.73},{"text":"in","start":2590.73,"end":2590.97},{"text":"the","start":2590.97,"end":2591.17},{"text":"comments","start":2591.17,"end":2591.49},{"text":"on","start":2592.63,"end":2592.87},{"text":"those","start":2592.95,"end":2593.31},{"text":"articles","start":2593.31,"end":2593.91},{"text":"that","start":2593.99,"end":2594.27},{"text":"have","start":2594.27,"end":2594.43},{"text":"to","start":2594.43,"end":2594.55},{"text":"do","start":2594.55,"end":2594.67},{"text":"with","start":2594.67,"end":2594.83},{"text":"the","start":2594.83,"end":2594.95},{"text":"relevant","start":2594.95,"end":2595.51},{"text":"taxes.","start":2595.83,"end":2596.55}]},{"text":"They have to do with the scope of the taxes.","start":2596.55,"end":2599.91,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"They","start":2596.55,"end":2596.87},{"text":"have","start":2596.87,"end":2597.03},{"text":"to","start":2597.03,"end":2597.11},{"text":"do","start":2597.11,"end":2597.23},{"text":"with","start":2597.23,"end":2597.35},{"text":"the","start":2597.35,"end":2597.55},{"text":"scope","start":2597.55,"end":2598.15},{"text":"of","start":2598.55,"end":2598.95},{"text":"the","start":2599.03,"end":2599.31},{"text":"taxes.","start":2599.31,"end":2599.91}]},{"text":"And I think that for those that, following this convention will apply in the concept of the bilateral conventions, we need to be sure that we indicate that there will be no contradiction with the commentary to the UN model.","start":2599.99,"end":2619.27,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":2599.99,"end":2600.27},{"text":"I","start":2600.27,"end":2600.47},{"text":"think","start":2600.47,"end":2600.79},{"text":"that","start":2602.87,"end":2603.27},{"text":"for","start":2603.91,"end":2604.19},{"text":"those","start":2604.19,"end":2604.43},{"text":"that,","start":2604.43,"end":2604.79},{"text":"following","start":2605.75,"end":2606.15},{"text":"this","start":2606.15,"end":2606.55},{"text":"convention","start":2606.55,"end":2607.27},{"text":"will","start":2607.27,"end":2607.59},{"text":"apply","start":2607.59,"end":2607.95},{"text":"in","start":2607.95,"end":2608.19},{"text":"the","start":2608.19,"end":2608.389},{"text":"concept","start":2608.389,"end":2608.75},{"text":"of","start":2608.75,"end":2608.91},{"text":"the","start":2608.91,"end":2609.19},{"text":"bilateral","start":2609.43,"end":2610.31},{"text":"conventions,","start":2610.31,"end":2610.95},{"text":"we","start":2611.19,"end":2611.51},{"text":"need","start":2611.51,"end":2611.71},{"text":"to","start":2611.71,"end":2611.87},{"text":"be","start":2611.87,"end":2612.07},{"text":"sure","start":2612.07,"end":2612.39},{"text":"that","start":2612.95,"end":2613.23},{"text":"we","start":2613.23,"end":2613.43},{"text":"indicate","start":2613.43,"end":2613.95},{"text":"that","start":2613.95,"end":2614.11},{"text":"there","start":2614.11,"end":2614.27},{"text":"will","start":2614.27,"end":2614.39},{"text":"be","start":2614.39,"end":2614.51},{"text":"no","start":2614.51,"end":2614.71},{"text":"contradiction","start":2614.71,"end":2615.59},{"text":"with","start":2616.79,"end":2617.11},{"text":"the","start":2617.11,"end":2617.35},{"text":"commentary","start":2617.35,"end":2617.99},{"text":"to","start":2617.99,"end":2618.15},{"text":"the","start":2618.15,"end":2618.27},{"text":"UN","start":2618.27,"end":2618.55},{"text":"model.","start":2618.71,"end":2619.27}]},{"text":"That was my first point.","start":2620.16,"end":2621.36,"topics":[],"words":[{"text":"That","start":2620.16,"end":2620.32},{"text":"was","start":2620.32,"end":2620.52},{"text":"my","start":2620.52,"end":2620.72},{"text":"first","start":2620.72,"end":2621},{"text":"point.","start":2621,"end":2621.36}]}]},{"sentences":[{"text":"First point.","start":2621.68,"end":2622.4,"topics":[],"words":[{"text":"First","start":2621.68,"end":2622.04},{"text":"point.","start":2622.04,"end":2622.4}]},{"text":"Now, as for the notion of a tax on income, I think that we don't need to list the taxes.","start":2623.6,"end":2632.24,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"Now,","start":2623.6,"end":2624},{"text":"as","start":2624.24,"end":2624.56},{"text":"for","start":2624.56,"end":2624.76},{"text":"the","start":2624.76,"end":2624.92},{"text":"notion","start":2624.92,"end":2625.28},{"text":"of","start":2625.28,"end":2625.6},{"text":"a","start":2626.32,"end":2626.6},{"text":"tax","start":2626.6,"end":2626.84},{"text":"on","start":2626.84,"end":2627.12},{"text":"income,","start":2627.12,"end":2627.68},{"text":"I","start":2628.56,"end":2628.92},{"text":"think","start":2628.92,"end":2629.28},{"text":"that","start":2630.16,"end":2630.48},{"text":"we","start":2630.48,"end":2630.68},{"text":"don't","start":2630.68,"end":2630.88},{"text":"need","start":2630.88,"end":2630.96},{"text":"to","start":2630.96,"end":2631.12},{"text":"list","start":2631.12,"end":2631.4},{"text":"the","start":2631.4,"end":2631.64},{"text":"taxes.","start":2631.64,"end":2632.24}]},{"text":"I have the impression that everyone shares that position, but it still seems to me that we need to set out some milestones.","start":2632.48,"end":2640.48,"topics":[],"words":[{"text":"I","start":2632.48,"end":2632.8},{"text":"have","start":2632.8,"end":2633},{"text":"the","start":2633,"end":2633.16},{"text":"impression","start":2633.16,"end":2633.64},{"text":"that","start":2633.64,"end":2633.92},{"text":"everyone","start":2634.48,"end":2634.84},{"text":"shares","start":2634.84,"end":2635.319},{"text":"that","start":2635.319,"end":2635.64},{"text":"position,","start":2635.64,"end":2636},{"text":"but","start":2636.8,"end":2637.08},{"text":"it","start":2637.08,"end":2637.28},{"text":"still","start":2637.28,"end":2637.6},{"text":"seems","start":2637.6,"end":2638},{"text":"to","start":2638,"end":2638.12},{"text":"me","start":2638.12,"end":2638.28},{"text":"that","start":2638.28,"end":2638.44},{"text":"we","start":2638.44,"end":2638.6},{"text":"need","start":2638.6,"end":2638.76},{"text":"to","start":2638.76,"end":2638.96},{"text":"set","start":2638.96,"end":2639.24},{"text":"out","start":2639.24,"end":2639.56},{"text":"some","start":2639.56,"end":2639.8},{"text":"milestones.","start":2639.8,"end":2640.48}]},{"text":"You spoke about the economic impact of this, the notion of economic impact of income.","start":2642.16,"end":2648.51,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"You","start":2642.16,"end":2642.52},{"text":"spoke","start":2642.52,"end":2642.84},{"text":"about","start":2642.84,"end":2643},{"text":"the","start":2643,"end":2643.2},{"text":"economic","start":2643.2,"end":2643.52},{"text":"impact","start":2643.92,"end":2644.32},{"text":"of","start":2644.64,"end":2644.96},{"text":"this,","start":2644.96,"end":2645.28},{"text":"the","start":2646.11,"end":2646.23},{"text":"notion","start":2646.23,"end":2646.55},{"text":"of","start":2646.55,"end":2646.79},{"text":"economic","start":2646.79,"end":2647.15},{"text":"impact","start":2647.31,"end":2647.71},{"text":"of","start":2647.71,"end":2648.03},{"text":"income.","start":2648.03,"end":2648.51}]},{"text":"I would still like to slow down a little bit and focus on the notion of income.","start":2650.43,"end":2656.91,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"I","start":2650.43,"end":2650.71},{"text":"would","start":2650.71,"end":2650.95},{"text":"still","start":2650.95,"end":2651.31},{"text":"like","start":2651.71,"end":2652.03},{"text":"to","start":2652.03,"end":2652.35},{"text":"slow","start":2652.59,"end":2653.03},{"text":"down","start":2653.03,"end":2653.31},{"text":"a","start":2653.55,"end":2653.83},{"text":"little","start":2653.83,"end":2654.03},{"text":"bit","start":2654.03,"end":2654.27},{"text":"and","start":2654.27,"end":2654.51},{"text":"focus","start":2654.51,"end":2654.79},{"text":"on","start":2654.79,"end":2655.03},{"text":"the","start":2655.03,"end":2655.19},{"text":"notion","start":2655.19,"end":2655.55},{"text":"of","start":2655.55,"end":2655.87},{"text":"income.","start":2656.27,"end":2656.91}]}]},{"sentences":[{"text":"And the question of what people are targeted here.","start":2660.99,"end":2665.27,"topics":[],"words":[{"text":"And","start":2660.99,"end":2661.31},{"text":"the","start":2661.31,"end":2661.63},{"text":"question","start":2661.87,"end":2662.27},{"text":"of","start":2662.35,"end":2662.67},{"text":"what","start":2662.67,"end":2662.99},{"text":"people","start":2663.07,"end":2663.43},{"text":"are","start":2663.43,"end":2663.79},{"text":"targeted","start":2664.19,"end":2664.91},{"text":"here.","start":2664.91,"end":2665.27}]},{"text":"We're speaking about taxes and the scope of application, too, but we're also talking about the economic impact and the notion of.","start":2665.27,"end":2673.15,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"We're","start":2665.27,"end":2665.59},{"text":"speaking","start":2665.59,"end":2665.83},{"text":"about","start":2665.83,"end":2666.07},{"text":"taxes","start":2666.07,"end":2666.67},{"text":"and","start":2666.67,"end":2666.99},{"text":"the","start":2666.99,"end":2667.27},{"text":"scope","start":2667.27,"end":2667.67},{"text":"of","start":2667.67,"end":2667.95},{"text":"application,","start":2667.95,"end":2668.67},{"text":"too,","start":2668.75,"end":2669.15},{"text":"but","start":2669.63,"end":2670.03},{"text":"we're","start":2670.03,"end":2670.39},{"text":"also","start":2670.39,"end":2670.59},{"text":"talking","start":2670.59,"end":2670.87},{"text":"about","start":2670.87,"end":2670.99},{"text":"the","start":2670.99,"end":2671.11},{"text":"economic","start":2671.11,"end":2671.39},{"text":"impact","start":2671.55,"end":2671.95},{"text":"and","start":2671.95,"end":2672.23},{"text":"the","start":2672.23,"end":2672.51},{"text":"notion","start":2672.51,"end":2672.87},{"text":"of.","start":2672.87,"end":2673.15}]},{"text":"Of income.","start":2674.26,"end":2675.3,"topics":[],"words":[{"text":"Of","start":2674.26,"end":2674.5},{"text":"income.","start":2674.66,"end":2675.3}]}]},{"sentences":[{"text":"The question is, is there any, if you're looking at those who are paying for services, or is this an income with regard to the beneficiary?","start":2677.54,"end":2689.539,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"The","start":2677.54,"end":2677.82},{"text":"question","start":2677.82,"end":2678.1},{"text":"is,","start":2678.1,"end":2678.5},{"text":"is","start":2679.38,"end":2679.66},{"text":"there","start":2679.66,"end":2679.9},{"text":"any,","start":2679.9,"end":2680.26},{"text":"if","start":2682.02,"end":2682.3},{"text":"you're","start":2682.3,"end":2682.58},{"text":"looking","start":2682.58,"end":2682.7},{"text":"at","start":2682.7,"end":2682.86},{"text":"those","start":2682.86,"end":2683.06},{"text":"who","start":2683.06,"end":2683.26},{"text":"are","start":2683.26,"end":2683.46},{"text":"paying","start":2683.46,"end":2683.82},{"text":"for","start":2683.82,"end":2684.14},{"text":"services,","start":2684.14,"end":2684.5},{"text":"or","start":2686.02,"end":2686.38},{"text":"is","start":2686.38,"end":2686.66},{"text":"this","start":2686.66,"end":2686.98},{"text":"an","start":2687.06,"end":2687.38},{"text":"income","start":2687.38,"end":2687.94},{"text":"with","start":2688.02,"end":2688.3},{"text":"regard","start":2688.3,"end":2688.62},{"text":"to","start":2688.62,"end":2688.74},{"text":"the","start":2688.74,"end":2688.86},{"text":"beneficiary?","start":2688.86,"end":2689.539}]},{"text":"And I think it's important to look at these milestones that we could set with regard to this economic substance, whether, just so we can make sure that every state has the same understanding, it's an impact on income.","start":2691.14,"end":2710.45,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":2691.14,"end":2691.46},{"text":"I","start":2691.46,"end":2691.66},{"text":"think","start":2691.66,"end":2691.82},{"text":"it's","start":2691.82,"end":2692.22},{"text":"important","start":2692.22,"end":2692.58},{"text":"to","start":2693.22,"end":2693.62},{"text":"look","start":2693.7,"end":2693.98},{"text":"at","start":2693.98,"end":2694.14},{"text":"these","start":2694.14,"end":2694.42},{"text":"milestones","start":2695.22,"end":2696.1},{"text":"that","start":2696.66,"end":2696.94},{"text":"we","start":2696.94,"end":2697.14},{"text":"could","start":2697.14,"end":2697.42},{"text":"set","start":2697.42,"end":2697.78},{"text":"with","start":2698.34,"end":2698.7},{"text":"regard","start":2698.7,"end":2699.1},{"text":"to","start":2699.1,"end":2699.26},{"text":"this","start":2699.26,"end":2699.5},{"text":"economic","start":2699.5,"end":2699.86},{"text":"substance,","start":2700.26,"end":2700.9},{"text":"whether,","start":2702.69,"end":2702.93},{"text":"just","start":2704.21,"end":2704.53},{"text":"so","start":2704.53,"end":2704.69},{"text":"we","start":2704.69,"end":2704.81},{"text":"can","start":2704.81,"end":2705.05},{"text":"make","start":2705.05,"end":2705.33},{"text":"sure","start":2705.33,"end":2705.53},{"text":"that","start":2705.53,"end":2705.69},{"text":"every","start":2705.69,"end":2705.89},{"text":"state","start":2705.89,"end":2706.17},{"text":"has","start":2706.17,"end":2706.41},{"text":"the","start":2706.41,"end":2706.57},{"text":"same","start":2706.57,"end":2706.81},{"text":"understanding,","start":2706.81,"end":2707.57},{"text":"it's","start":2707.97,"end":2708.41},{"text":"an","start":2708.41,"end":2708.57},{"text":"impact","start":2708.57,"end":2708.85},{"text":"on","start":2708.93,"end":2709.33},{"text":"income.","start":2709.89,"end":2710.45}]},{"text":"And this is income vis a vis who, vis a vis states, entrepreneurs, individuals.","start":2710.45,"end":2717.17,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":2710.45,"end":2710.73},{"text":"this","start":2710.73,"end":2710.89},{"text":"is","start":2710.89,"end":2711.13},{"text":"income","start":2711.13,"end":2711.61},{"text":"vis","start":2711.61,"end":2711.89},{"text":"a","start":2711.89,"end":2712.05},{"text":"vis","start":2712.05,"end":2712.29},{"text":"who,","start":2712.37,"end":2712.77},{"text":"vis","start":2712.77,"end":2713.09},{"text":"a","start":2713.09,"end":2713.25},{"text":"vis","start":2713.25,"end":2713.49},{"text":"states,","start":2713.65,"end":2714.05},{"text":"entrepreneurs,","start":2714.77,"end":2715.57},{"text":"individuals.","start":2716.29,"end":2717.17}]},{"text":"I think it's important to at least reach an agreement on that issue there.","start":2717.73,"end":2722.21,"topics":[],"words":[{"text":"I","start":2717.73,"end":2718.01},{"text":"think","start":2718.01,"end":2718.17},{"text":"it's","start":2718.17,"end":2718.45},{"text":"important","start":2718.45,"end":2718.69},{"text":"to","start":2718.77,"end":2719.05},{"text":"at","start":2719.05,"end":2719.21},{"text":"least","start":2719.21,"end":2719.49},{"text":"reach","start":2719.49,"end":2719.85},{"text":"an","start":2719.85,"end":2720.17},{"text":"agreement","start":2720.17,"end":2720.85},{"text":"on","start":2720.85,"end":2721.21},{"text":"that","start":2721.21,"end":2721.53},{"text":"issue","start":2721.53,"end":2721.85},{"text":"there.","start":2721.85,"end":2722.21}]},{"text":"If that doesn't happen, we won't have the same understanding.","start":2724.21,"end":2728.27,"topics":[],"words":[{"text":"If","start":2724.21,"end":2724.49},{"text":"that","start":2724.49,"end":2724.69},{"text":"doesn't","start":2724.69,"end":2725.01},{"text":"happen,","start":2725.01,"end":2725.25},{"text":"we","start":2725.65,"end":2725.93},{"text":"won't","start":2725.93,"end":2726.17},{"text":"have","start":2726.17,"end":2726.33},{"text":"the","start":2726.33,"end":2726.49},{"text":"same","start":2726.49,"end":2726.77},{"text":"understanding.","start":2727.55,"end":2728.27}]}]},{"sentences":[{"text":"And ultimately we risk creating double taxation because states will lack a common understanding about the scope of that revenue.","start":2728.51,"end":2740.03,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":2728.51,"end":2728.83},{"text":"ultimately","start":2728.83,"end":2729.63},{"text":"we","start":2729.63,"end":2729.91},{"text":"risk","start":2729.91,"end":2730.15},{"text":"creating","start":2730.15,"end":2730.67},{"text":"double","start":2730.67,"end":2731.07},{"text":"taxation","start":2731.07,"end":2731.79},{"text":"because","start":2732.91,"end":2733.31},{"text":"states","start":2733.31,"end":2733.71},{"text":"will","start":2734.11,"end":2734.51},{"text":"lack","start":2734.67,"end":2735.15},{"text":"a","start":2735.47,"end":2735.79},{"text":"common","start":2735.79,"end":2736.27},{"text":"understanding","start":2736.27,"end":2737.15},{"text":"about","start":2737.15,"end":2737.55},{"text":"the","start":2737.55,"end":2737.95},{"text":"scope","start":2738.27,"end":2738.83},{"text":"of","start":2738.83,"end":2739.03},{"text":"that","start":2739.03,"end":2739.31},{"text":"revenue.","start":2739.39,"end":2740.03}]},{"text":"Thank you.","start":2740.03,"end":2740.59,"topics":[],"words":[{"text":"Thank","start":2740.03,"end":2740.35},{"text":"you.","start":2740.35,"end":2740.59}]}]}],"speaker":{"name":null,"affiliation":"FRA","affiliation_full":"France","group":null,"function":"Representative"}},{"statement_number":26,"paragraphs":[{"sentences":[{"text":"Thank you, France.","start":2742.27,"end":2743.23,"topics":[],"words":[{"text":"Thank","start":2742.27,"end":2742.59},{"text":"you,","start":2742.59,"end":2742.75},{"text":"France.","start":2742.75,"end":2743.23}]},{"text":"I don't Know if anyone wants to react to that.","start":2744.19,"end":2747.95,"topics":[],"words":[{"text":"I","start":2744.19,"end":2744.47},{"text":"don't","start":2744.47,"end":2744.67},{"text":"Know","start":2744.67,"end":2744.79},{"text":"if","start":2744.79,"end":2745.07},{"text":"anyone","start":2745.07,"end":2745.63},{"text":"wants","start":2745.63,"end":2745.91},{"text":"to","start":2745.91,"end":2746.11},{"text":"react","start":2746.11,"end":2746.59},{"text":"to","start":2746.99,"end":2747.39},{"text":"that.","start":2747.55,"end":2747.95}]},{"text":"Yeah.","start":2748.19,"end":2748.67,"topics":[],"words":[{"text":"Yeah.","start":2748.19,"end":2748.67}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":27,"paragraphs":[{"sentences":[{"text":"Okay. We have Senegal.","start":2748.67,"end":2750.75,"topics":[],"words":[{"text":"Okay.","start":2748.67,"end":2749.23},{"text":"We","start":2749.39,"end":2749.71},{"text":"have","start":2749.71,"end":2749.99},{"text":"Senegal.","start":2749.99,"end":2750.75}]},{"text":"Please go ahead.","start":2751.15,"end":2751.95,"topics":[],"words":[{"text":"Please","start":2751.15,"end":2751.47},{"text":"go","start":2751.47,"end":2751.67},{"text":"ahead.","start":2751.67,"end":2751.95}]}]},{"sentences":[{"text":"Merci, Madame La thank you, Madam Chair.","start":2754.36,"end":2757.08,"topics":[],"words":[{"text":"Merci,","start":2754.36,"end":2754.8},{"text":"Madame","start":2754.8,"end":2755.04},{"text":"La","start":2755.04,"end":2755.32},{"text":"thank","start":2755.96,"end":2756.32},{"text":"you,","start":2756.32,"end":2756.48},{"text":"Madam","start":2756.48,"end":2756.76},{"text":"Chair.","start":2756.76,"end":2757.08}]},{"text":"And good morning, ladies and gentlemen.","start":2758.2,"end":2760.12,"topics":[],"words":[{"text":"And","start":2758.2,"end":2758.56},{"text":"good","start":2758.56,"end":2758.8},{"text":"morning,","start":2758.8,"end":2759.04},{"text":"ladies","start":2759.04,"end":2759.44},{"text":"and","start":2759.44,"end":2759.56},{"text":"gentlemen.","start":2759.56,"end":2760.12}]}]},{"sentences":[{"text":"I want to thank you for the text that was presented, but also the comments from the chair about the categorization, but also about the concept with regard to defining the notion of income, which could possibly create more problems than it resolves.","start":2763.48,"end":2785.17,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"I","start":2763.48,"end":2763.76},{"text":"want","start":2763.76,"end":2763.92},{"text":"to","start":2763.92,"end":2764.08},{"text":"thank","start":2764.08,"end":2764.28},{"text":"you","start":2764.28,"end":2764.44},{"text":"for","start":2764.44,"end":2764.64},{"text":"the","start":2764.64,"end":2764.84},{"text":"text","start":2764.84,"end":2765.2},{"text":"that","start":2765.2,"end":2765.4},{"text":"was","start":2765.4,"end":2765.56},{"text":"presented,","start":2765.56,"end":2766.2},{"text":"but","start":2766.36,"end":2766.68},{"text":"also","start":2766.68,"end":2766.96},{"text":"the","start":2766.96,"end":2767.32},{"text":"comments","start":2767.32,"end":2767.72},{"text":"from","start":2768.92,"end":2769.2},{"text":"the","start":2769.2,"end":2769.36},{"text":"chair","start":2769.36,"end":2769.64},{"text":"about","start":2771.4,"end":2771.76},{"text":"the","start":2771.76,"end":2772.04},{"text":"categorization,","start":2772.04,"end":2772.92},{"text":"but","start":2774.04,"end":2774.36},{"text":"also","start":2774.36,"end":2774.68},{"text":"about","start":2774.84,"end":2775.2},{"text":"the","start":2775.2,"end":2775.56},{"text":"concept","start":2777.24,"end":2777.88},{"text":"with","start":2778.37,"end":2778.49},{"text":"regard","start":2778.49,"end":2778.81},{"text":"to","start":2778.81,"end":2778.97},{"text":"defining","start":2778.97,"end":2779.37},{"text":"the","start":2779.37,"end":2779.53},{"text":"notion","start":2779.53,"end":2779.85},{"text":"of","start":2779.85,"end":2780.05},{"text":"income,","start":2780.05,"end":2780.53},{"text":"which","start":2781.97,"end":2782.37},{"text":"could","start":2782.53,"end":2782.93},{"text":"possibly","start":2782.93,"end":2783.41},{"text":"create","start":2783.41,"end":2783.69},{"text":"more","start":2783.69,"end":2783.93},{"text":"problems","start":2783.93,"end":2784.25},{"text":"than","start":2784.25,"end":2784.41},{"text":"it","start":2784.41,"end":2784.57},{"text":"resolves.","start":2784.57,"end":2785.17}]},{"text":"Turning now to the scope of application, I endorse the position of the African group.","start":2785.41,"end":2790.21,"topics":[],"words":[{"text":"Turning","start":2785.41,"end":2785.85},{"text":"now","start":2785.85,"end":2786.01},{"text":"to","start":2786.01,"end":2786.17},{"text":"the","start":2786.17,"end":2786.33},{"text":"scope","start":2786.33,"end":2786.65},{"text":"of","start":2786.65,"end":2786.93},{"text":"application,","start":2787.09,"end":2787.81},{"text":"I","start":2787.81,"end":2788.09},{"text":"endorse","start":2788.09,"end":2788.57},{"text":"the","start":2788.57,"end":2788.73},{"text":"position","start":2788.73,"end":2788.93},{"text":"of","start":2788.93,"end":2789.09},{"text":"the","start":2789.09,"end":2789.21},{"text":"African","start":2789.21,"end":2789.81},{"text":"group.","start":2789.81,"end":2790.21}]},{"text":"We want a broader scope of application.","start":2790.69,"end":2793.81,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"We","start":2790.69,"end":2791.01},{"text":"want","start":2791.01,"end":2791.33},{"text":"a","start":2791.41,"end":2791.73},{"text":"broader","start":2791.73,"end":2792.29},{"text":"scope","start":2792.37,"end":2792.89},{"text":"of","start":2792.89,"end":2793.13},{"text":"application.","start":2793.13,"end":2793.81}]},{"text":"So all of the cross border services, whatever their nature, should fall under the scope of this protocol that we're discussing now.","start":2794.85,"end":2806.7,"topics":[{"key":"service-categorization","label":"Service Categorization","description":"Differentiating service types (e.g., physically performed, remotely provided, automated digital, core vs. ancillary) to enable tailored nexus rules, rates, and administration."}],"words":[{"text":"So","start":2794.85,"end":2795.13},{"text":"all","start":2795.13,"end":2795.25},{"text":"of","start":2795.25,"end":2795.33},{"text":"the","start":2795.33,"end":2795.45},{"text":"cross","start":2795.45,"end":2795.73},{"text":"border","start":2795.73,"end":2796.09},{"text":"services,","start":2796.09,"end":2796.45},{"text":"whatever","start":2797.33,"end":2797.77},{"text":"their","start":2797.77,"end":2798.05},{"text":"nature,","start":2798.29,"end":2798.77},{"text":"should","start":2798.77,"end":2799.13},{"text":"fall","start":2799.13,"end":2799.45},{"text":"under","start":2799.45,"end":2799.69},{"text":"the","start":2799.69,"end":2799.97},{"text":"scope","start":2799.97,"end":2800.61},{"text":"of","start":2800.69,"end":2800.97},{"text":"this","start":2800.97,"end":2801.17},{"text":"protocol","start":2801.17,"end":2801.81},{"text":"that","start":2802.05,"end":2802.33},{"text":"we're","start":2802.33,"end":2802.57},{"text":"discussing","start":2802.57,"end":2803.17},{"text":"now.","start":2806.46,"end":2806.7}]}]},{"sentences":[{"text":"As for the question that was raised by France, inter alia, regarding who's accountable, what do we need to do here?","start":2809.82,"end":2821.58,"topics":[],"words":[{"text":"As","start":2809.82,"end":2810.22},{"text":"for","start":2811.5,"end":2811.9},{"text":"the","start":2812.54,"end":2812.82},{"text":"question","start":2812.82,"end":2813.06},{"text":"that","start":2813.06,"end":2813.3},{"text":"was","start":2813.3,"end":2813.46},{"text":"raised","start":2813.46,"end":2813.74},{"text":"by","start":2813.74,"end":2813.98},{"text":"France,","start":2813.98,"end":2814.46},{"text":"inter","start":2814.46,"end":2814.86},{"text":"alia,","start":2814.86,"end":2815.5},{"text":"regarding","start":2816.86,"end":2817.58},{"text":"who's","start":2818.14,"end":2818.7},{"text":"accountable,","start":2818.7,"end":2819.34},{"text":"what","start":2819.659,"end":2820.02},{"text":"do","start":2820.02,"end":2820.26},{"text":"we","start":2820.26,"end":2820.38},{"text":"need","start":2820.38,"end":2820.54},{"text":"to","start":2820.54,"end":2820.86},{"text":"do","start":2820.86,"end":2821.22},{"text":"here?","start":2821.22,"end":2821.58}]},{"text":"I think that we spoke about cross border services here and in your briefing you also talked about service providers.","start":2821.82,"end":2832.81,"topics":[],"words":[{"text":"I","start":2821.82,"end":2822.14},{"text":"think","start":2822.14,"end":2822.46},{"text":"that","start":2823.34,"end":2823.62},{"text":"we","start":2823.62,"end":2823.9},{"text":"spoke","start":2824.06,"end":2824.46},{"text":"about","start":2824.46,"end":2824.62},{"text":"cross","start":2824.62,"end":2824.94},{"text":"border","start":2824.94,"end":2825.3},{"text":"services","start":2825.3,"end":2825.66},{"text":"here","start":2825.82,"end":2826.22},{"text":"and","start":2828.06,"end":2828.42},{"text":"in","start":2828.42,"end":2828.66},{"text":"your","start":2828.66,"end":2828.9},{"text":"briefing","start":2828.9,"end":2829.42},{"text":"you","start":2830.49,"end":2830.61},{"text":"also","start":2830.61,"end":2830.89},{"text":"talked","start":2831.13,"end":2831.49},{"text":"about","start":2831.49,"end":2831.69},{"text":"service","start":2831.69,"end":2832.01},{"text":"providers.","start":2832.01,"end":2832.81}]},{"text":"So who is gaining the income?","start":2834.25,"end":2836.97,"topics":[],"words":[{"text":"So","start":2834.25,"end":2834.65},{"text":"who","start":2834.73,"end":2835.13},{"text":"is","start":2835.13,"end":2835.53},{"text":"gaining","start":2835.85,"end":2836.25},{"text":"the","start":2836.25,"end":2836.49},{"text":"income?","start":2836.49,"end":2836.97}]},{"text":"It's the service providers.","start":2836.97,"end":2838.81,"topics":[],"words":[{"text":"It's","start":2836.97,"end":2837.33},{"text":"the","start":2837.33,"end":2837.61},{"text":"service","start":2837.61,"end":2838.01},{"text":"providers.","start":2838.01,"end":2838.81}]}]},{"sentences":[{"text":"So a provider who is President Pakistan, for example, who sells services to Senegal is going to be taxed on the income generated with regard to the provision of services which were downed to the benefit of Senegal.","start":2841.29,"end":2858.09,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."},{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"So","start":2841.29,"end":2841.69},{"text":"a","start":2842.25,"end":2842.65},{"text":"provider","start":2843.29,"end":2844.01},{"text":"who","start":2845.13,"end":2845.41},{"text":"is","start":2845.41,"end":2845.57},{"text":"President","start":2845.57,"end":2845.85},{"text":"Pakistan,","start":2846.01,"end":2846.65},{"text":"for","start":2846.65,"end":2846.93},{"text":"example,","start":2846.93,"end":2847.37},{"text":"who","start":2847.37,"end":2847.57},{"text":"sells","start":2847.57,"end":2847.89},{"text":"services","start":2847.89,"end":2848.17},{"text":"to","start":2848.25,"end":2848.57},{"text":"Senegal","start":2848.57,"end":2849.29},{"text":"is","start":2849.37,"end":2849.65},{"text":"going","start":2849.65,"end":2849.81},{"text":"to","start":2849.81,"end":2849.93},{"text":"be","start":2849.93,"end":2850.17},{"text":"taxed","start":2850.41,"end":2851.13},{"text":"on","start":2851.29,"end":2851.61},{"text":"the","start":2851.61,"end":2851.85},{"text":"income","start":2851.85,"end":2852.49},{"text":"generated","start":2852.65,"end":2853.29},{"text":"with","start":2853.37,"end":2853.73},{"text":"regard","start":2853.73,"end":2854.09},{"text":"to","start":2854.09,"end":2854.21},{"text":"the","start":2854.21,"end":2854.45},{"text":"provision","start":2854.45,"end":2854.97},{"text":"of","start":2855.05,"end":2855.45},{"text":"services","start":2855.45,"end":2855.85},{"text":"which","start":2855.93,"end":2856.25},{"text":"were","start":2856.25,"end":2856.45},{"text":"downed","start":2856.45,"end":2856.77},{"text":"to","start":2856.77,"end":2856.89},{"text":"the","start":2856.89,"end":2856.97},{"text":"benefit","start":2856.97,"end":2857.21},{"text":"of","start":2857.21,"end":2857.41},{"text":"Senegal.","start":2857.41,"end":2858.09}]},{"text":"So the client is in Senegal and that client can't be seen as the person that generates some income.","start":2859.38,"end":2867.78,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"So","start":2859.38,"end":2859.62},{"text":"the","start":2859.62,"end":2859.9},{"text":"client","start":2859.9,"end":2860.18},{"text":"is","start":2860.18,"end":2860.38},{"text":"in","start":2860.38,"end":2860.54},{"text":"Senegal","start":2860.54,"end":2861.22},{"text":"and","start":2861.46,"end":2861.86},{"text":"that","start":2862.02,"end":2862.42},{"text":"client","start":2862.5,"end":2862.98},{"text":"can't","start":2863.14,"end":2863.7},{"text":"be","start":2863.7,"end":2864.1},{"text":"seen","start":2864.74,"end":2865.1},{"text":"as","start":2865.1,"end":2865.34},{"text":"the","start":2865.34,"end":2865.5},{"text":"person","start":2865.5,"end":2865.78},{"text":"that","start":2866.02,"end":2866.42},{"text":"generates","start":2866.42,"end":2866.98},{"text":"some","start":2866.98,"end":2867.3},{"text":"income.","start":2867.3,"end":2867.78}]},{"text":"They're actually making a payment.","start":2868.34,"end":2869.78,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"They're","start":2868.34,"end":2868.66},{"text":"actually","start":2868.66,"end":2868.86},{"text":"making","start":2868.86,"end":2869.14},{"text":"a","start":2869.14,"end":2869.34},{"text":"payment.","start":2869.34,"end":2869.78}]},{"text":"So it's important to address that properly here, because there's a client in Senegal, here in our example, that is paying.","start":2870.26,"end":2880.5,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"So","start":2870.26,"end":2870.54},{"text":"it's","start":2870.54,"end":2870.78},{"text":"important","start":2870.78,"end":2871.06},{"text":"to","start":2871.86,"end":2872.18},{"text":"address","start":2872.18,"end":2872.5},{"text":"that","start":2872.82,"end":2873.22},{"text":"properly","start":2873.22,"end":2873.7},{"text":"here,","start":2873.7,"end":2874.02},{"text":"because","start":2875.86,"end":2876.26},{"text":"there's","start":2877.14,"end":2877.54},{"text":"a","start":2877.54,"end":2877.66},{"text":"client","start":2877.66,"end":2878.02},{"text":"in","start":2878.02,"end":2878.22},{"text":"Senegal,","start":2878.22,"end":2878.7},{"text":"here","start":2878.7,"end":2878.94},{"text":"in","start":2878.94,"end":2879.18},{"text":"our","start":2879.18,"end":2879.34},{"text":"example,","start":2879.34,"end":2879.66},{"text":"that","start":2879.66,"end":2879.82},{"text":"is","start":2879.82,"end":2880.02},{"text":"paying.","start":2880.02,"end":2880.5}]},{"text":"And even if there's not a pure VAT that is done neutrally, this still happens in Senegal.","start":2882.18,"end":2892.98,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"And","start":2882.18,"end":2882.5},{"text":"even","start":2882.5,"end":2882.7},{"text":"if","start":2882.7,"end":2882.86},{"text":"there's","start":2882.86,"end":2883.06},{"text":"not","start":2883.06,"end":2883.18},{"text":"a","start":2883.18,"end":2883.46},{"text":"pure","start":2884.22,"end":2884.7},{"text":"VAT","start":2885.1,"end":2885.58},{"text":"that","start":2887.66,"end":2887.98},{"text":"is","start":2887.98,"end":2888.22},{"text":"done","start":2888.22,"end":2888.54},{"text":"neutrally,","start":2888.54,"end":2889.34},{"text":"this","start":2890.46,"end":2890.78},{"text":"still","start":2890.78,"end":2891.02},{"text":"happens","start":2891.02,"end":2891.42},{"text":"in","start":2891.42,"end":2891.74},{"text":"Senegal.","start":2892.38,"end":2892.98}]}]},{"sentences":[{"text":"It's all happening at the national level.","start":2892.98,"end":2894.5,"topics":[],"words":[{"text":"It's","start":2892.98,"end":2893.18},{"text":"all","start":2893.18,"end":2893.3},{"text":"happening","start":2893.3,"end":2893.58},{"text":"at","start":2893.58,"end":2893.7},{"text":"the","start":2893.7,"end":2893.86},{"text":"national","start":2893.86,"end":2894.14},{"text":"level.","start":2894.14,"end":2894.5}]},{"text":"It's not cross border in nature.","start":2894.5,"end":2897.02,"topics":[],"words":[{"text":"It's","start":2894.5,"end":2894.78},{"text":"not","start":2894.78,"end":2894.9},{"text":"cross","start":2894.9,"end":2895.14},{"text":"border","start":2895.14,"end":2895.58},{"text":"in","start":2896.3,"end":2896.62},{"text":"nature.","start":2896.62,"end":2897.02}]},{"text":"So we need to address that properly.","start":2897.9,"end":2901.46,"topics":[],"words":[{"text":"So","start":2897.9,"end":2898.3},{"text":"we","start":2898.94,"end":2899.22},{"text":"need","start":2899.22,"end":2899.38},{"text":"to","start":2899.38,"end":2899.66},{"text":"address","start":2899.82,"end":2900.22},{"text":"that","start":2900.38,"end":2900.78},{"text":"properly.","start":2900.86,"end":2901.46}]},{"text":"Everything revolves around the income and the income that is gained by the service provider who is foreign in this case.","start":2901.46,"end":2908.86,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"Everything","start":2901.46,"end":2901.82},{"text":"revolves","start":2901.82,"end":2902.38},{"text":"around","start":2902.38,"end":2902.7},{"text":"the","start":2902.86,"end":2903.22},{"text":"income","start":2903.22,"end":2903.82},{"text":"and","start":2903.9,"end":2904.18},{"text":"the","start":2904.18,"end":2904.34},{"text":"income","start":2904.34,"end":2904.86},{"text":"that","start":2904.86,"end":2905.14},{"text":"is","start":2905.14,"end":2905.34},{"text":"gained","start":2905.34,"end":2905.74},{"text":"by","start":2905.82,"end":2906.1},{"text":"the","start":2906.1,"end":2906.34},{"text":"service","start":2906.34,"end":2906.66},{"text":"provider","start":2906.66,"end":2907.18},{"text":"who","start":2907.18,"end":2907.38},{"text":"is","start":2907.38,"end":2907.66},{"text":"foreign","start":2907.74,"end":2908.18},{"text":"in","start":2908.18,"end":2908.42},{"text":"this","start":2908.42,"end":2908.58},{"text":"case.","start":2908.58,"end":2908.86}]},{"text":"That was my second observation.","start":2909.43,"end":2911.51,"topics":[],"words":[{"text":"That","start":2909.43,"end":2909.51},{"text":"was","start":2909.51,"end":2909.67},{"text":"my","start":2909.67,"end":2909.99},{"text":"second","start":2910.07,"end":2910.47},{"text":"observation.","start":2910.71,"end":2911.51}]}]},{"sentences":[{"text":"Now for the third observation that has to do with tax certainty.","start":2911.51,"end":2916.23,"topics":[],"words":[{"text":"Now","start":2911.51,"end":2911.79},{"text":"for","start":2911.79,"end":2911.95},{"text":"the","start":2911.95,"end":2912.15},{"text":"third","start":2912.15,"end":2912.47},{"text":"observation","start":2913.43,"end":2914.07},{"text":"that","start":2914.07,"end":2914.27},{"text":"has","start":2914.27,"end":2914.43},{"text":"to","start":2914.43,"end":2914.59},{"text":"do","start":2914.59,"end":2914.71},{"text":"with","start":2914.71,"end":2914.83},{"text":"tax","start":2914.83,"end":2915.11},{"text":"certainty.","start":2915.51,"end":2916.23}]},{"text":"That's very important.","start":2916.71,"end":2917.67,"topics":[],"words":[{"text":"That's","start":2916.71,"end":2917.11},{"text":"very","start":2917.11,"end":2917.35},{"text":"important.","start":2917.35,"end":2917.67}]},{"text":"And I think that this tax certainty needs to be guaranteed, but it will be guaranteed by the modalities of the points that we're going to define later on down the road.","start":2918.15,"end":2928.27,"topics":[],"words":[{"text":"And","start":2918.15,"end":2918.43},{"text":"I","start":2918.43,"end":2918.55},{"text":"think","start":2918.55,"end":2918.67},{"text":"that","start":2918.67,"end":2918.83},{"text":"this","start":2918.83,"end":2919.07},{"text":"tax","start":2919.07,"end":2919.39},{"text":"certainty","start":2919.39,"end":2920.03},{"text":"needs","start":2920.03,"end":2920.35},{"text":"to","start":2920.35,"end":2920.55},{"text":"be","start":2920.55,"end":2920.79},{"text":"guaranteed,","start":2921.03,"end":2921.87},{"text":"but","start":2921.87,"end":2922.11},{"text":"it","start":2922.11,"end":2922.27},{"text":"will","start":2922.27,"end":2922.43},{"text":"be","start":2922.43,"end":2922.71},{"text":"guaranteed","start":2923.19,"end":2923.95},{"text":"by","start":2923.95,"end":2924.11},{"text":"the","start":2924.11,"end":2924.27},{"text":"modalities","start":2924.27,"end":2924.75},{"text":"of","start":2924.75,"end":2924.95},{"text":"the","start":2924.95,"end":2925.19},{"text":"points","start":2925.67,"end":2926.03},{"text":"that","start":2926.03,"end":2926.27},{"text":"we're","start":2926.27,"end":2926.47},{"text":"going","start":2926.47,"end":2926.59},{"text":"to","start":2926.59,"end":2926.75},{"text":"define","start":2926.75,"end":2927.23},{"text":"later","start":2927.23,"end":2927.51},{"text":"on","start":2927.51,"end":2927.71},{"text":"down","start":2927.71,"end":2927.87},{"text":"the","start":2927.87,"end":2928.03},{"text":"road.","start":2928.03,"end":2928.27}]},{"text":"Thank you.","start":2928.27,"end":2928.79,"topics":[],"words":[{"text":"Thank","start":2928.27,"end":2928.55},{"text":"you.","start":2928.55,"end":2928.79}]},{"text":"Thank you very much.","start":2929.59,"end":2930.39,"topics":[],"words":[{"text":"Thank","start":2929.59,"end":2929.91},{"text":"you","start":2929.91,"end":2930.03},{"text":"very","start":2930.03,"end":2930.19},{"text":"much.","start":2930.19,"end":2930.39}]}]}],"speaker":{"name":null,"affiliation":"SEN","affiliation_full":"Senegal","group":null,"function":"Representative"}},{"statement_number":28,"paragraphs":[{"sentences":[{"text":"Senegal, United Kingdom thank you, Madam Kohleden, for letting me come back on this point.","start":2930.39,"end":2938.08,"topics":[],"words":[{"text":"Senegal,","start":2930.39,"end":2931.11},{"text":"United","start":2931.43,"end":2931.83},{"text":"Kingdom","start":2931.91,"end":2932.47},{"text":"thank","start":2935.04,"end":2935.2},{"text":"you,","start":2935.2,"end":2935.32},{"text":"Madam","start":2935.32,"end":2935.56},{"text":"Kohleden,","start":2935.56,"end":2936.2},{"text":"for","start":2936.2,"end":2936.4},{"text":"letting","start":2936.4,"end":2936.68},{"text":"me","start":2936.68,"end":2936.92},{"text":"come","start":2936.92,"end":2937.16},{"text":"back","start":2937.16,"end":2937.32},{"text":"on","start":2937.32,"end":2937.52},{"text":"this","start":2937.52,"end":2937.76},{"text":"point.","start":2937.76,"end":2938.08}]},{"text":"I'm still not sure I really follow.","start":2939.28,"end":2941.92,"topics":[],"words":[{"text":"I'm","start":2939.28,"end":2939.6},{"text":"still","start":2939.6,"end":2939.72},{"text":"not","start":2939.72,"end":2940},{"text":"sure","start":2940.08,"end":2940.48},{"text":"I","start":2940.72,"end":2941.04},{"text":"really","start":2941.04,"end":2941.36},{"text":"follow.","start":2941.52,"end":2941.92}]},{"text":"So if you have a tax that's not a tax on income, so whether it's legally engineered or not, I'm not quite sure what that means.","start":2942.32,"end":2951.16,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."},{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"So","start":2942.32,"end":2942.6},{"text":"if","start":2942.6,"end":2942.76},{"text":"you","start":2942.76,"end":2942.88},{"text":"have","start":2942.88,"end":2943},{"text":"a","start":2943,"end":2943.16},{"text":"tax","start":2943.16,"end":2943.44},{"text":"that's","start":2944.4,"end":2944.96},{"text":"not","start":2945.04,"end":2945.32},{"text":"a","start":2945.32,"end":2945.48},{"text":"tax","start":2945.48,"end":2945.72},{"text":"on","start":2945.72,"end":2945.96},{"text":"income,","start":2945.96,"end":2946.48},{"text":"so","start":2946.72,"end":2947.08},{"text":"whether","start":2947.08,"end":2947.36},{"text":"it's","start":2947.36,"end":2947.76},{"text":"legally","start":2948.32,"end":2948.8},{"text":"engineered","start":2948.8,"end":2949.32},{"text":"or","start":2949.32,"end":2949.48},{"text":"not,","start":2949.48,"end":2949.68},{"text":"I'm","start":2949.68,"end":2950},{"text":"not","start":2950,"end":2950.2},{"text":"quite","start":2950.2,"end":2950.4},{"text":"sure","start":2950.4,"end":2950.52},{"text":"what","start":2950.52,"end":2950.719},{"text":"that","start":2950.719,"end":2950.919},{"text":"means.","start":2950.919,"end":2951.16}]},{"text":"But then that tax won't be within the scope of a tax treaty.","start":2951.16,"end":2956.16,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"But","start":2951.16,"end":2951.52},{"text":"then","start":2952.48,"end":2952.88},{"text":"that","start":2952.88,"end":2953.2},{"text":"tax","start":2953.2,"end":2953.44},{"text":"won't","start":2953.44,"end":2953.72},{"text":"be","start":2953.72,"end":2953.92},{"text":"within","start":2953.92,"end":2954.24},{"text":"the","start":2954.24,"end":2954.52},{"text":"scope","start":2954.52,"end":2954.84},{"text":"of","start":2954.84,"end":2955.04},{"text":"a","start":2955.04,"end":2955.28},{"text":"tax","start":2955.28,"end":2955.56},{"text":"treaty.","start":2955.56,"end":2956.16}]},{"text":"So the country imposing the tax is not limited on their application.","start":2956.24,"end":2960.96,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"So","start":2956.24,"end":2956.64},{"text":"the","start":2956.96,"end":2957.24},{"text":"country","start":2957.24,"end":2957.52},{"text":"imposing","start":2957.52,"end":2958},{"text":"the","start":2958,"end":2958.12},{"text":"tax","start":2958.12,"end":2958.36},{"text":"is","start":2958.36,"end":2958.6},{"text":"not","start":2958.6,"end":2958.88},{"text":"limited","start":2959.2,"end":2959.76},{"text":"on","start":2959.84,"end":2960.12},{"text":"their","start":2960.12,"end":2960.32},{"text":"application.","start":2960.32,"end":2960.96}]}]},{"sentences":[{"text":"So that's outside of the problem that we're trying to solve.","start":2960.96,"end":2964.83,"topics":[],"words":[{"text":"So","start":2960.96,"end":2961.24},{"text":"that's","start":2961.24,"end":2961.64},{"text":"outside","start":2962.11,"end":2962.31},{"text":"of","start":2962.31,"end":2962.55},{"text":"the","start":2962.55,"end":2962.71},{"text":"problem","start":2962.71,"end":2962.95},{"text":"that","start":2962.95,"end":2963.31},{"text":"we're","start":2963.79,"end":2964.15},{"text":"trying","start":2964.15,"end":2964.31},{"text":"to","start":2964.31,"end":2964.47},{"text":"solve.","start":2964.47,"end":2964.83}]},{"text":"Thank you.","start":2965.79,"end":2966.43,"topics":[],"words":[{"text":"Thank","start":2965.79,"end":2966.15},{"text":"you.","start":2966.15,"end":2966.43}]}]}],"speaker":{"name":null,"affiliation":"GBR","affiliation_full":"United Kingdom of Great Britain and Northern Ireland","group":null,"function":"Representative"}},{"statement_number":29,"paragraphs":[{"sentences":[{"text":"Thank you.","start":2968.83,"end":2969.39,"topics":[],"words":[{"text":"Thank","start":2968.83,"end":2969.15},{"text":"you.","start":2969.15,"end":2969.39}]},{"text":"Let me say Something to just sort of illustrate where I think we don't want to be, but perhaps for us to understand the point, let's say that we have a tax treaty between Chile and the UK which we have actually, and that the UK has a tax on digital services.","start":2970.83,"end":2991.24,"topics":[{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."}],"words":[{"text":"Let","start":2970.83,"end":2971.11},{"text":"me","start":2971.11,"end":2971.31},{"text":"say","start":2971.31,"end":2971.63},{"text":"Something","start":2972.43,"end":2972.79},{"text":"to","start":2972.79,"end":2973.07},{"text":"just","start":2973.07,"end":2973.31},{"text":"sort","start":2973.31,"end":2973.55},{"text":"of","start":2973.55,"end":2973.67},{"text":"illustrate","start":2973.67,"end":2974.23},{"text":"where","start":2974.23,"end":2974.43},{"text":"I","start":2974.43,"end":2974.59},{"text":"think","start":2974.59,"end":2974.79},{"text":"we","start":2974.79,"end":2975.03},{"text":"don't","start":2975.03,"end":2975.27},{"text":"want","start":2975.27,"end":2975.47},{"text":"to","start":2975.47,"end":2975.67},{"text":"be,","start":2975.67,"end":2975.95},{"text":"but","start":2976.19,"end":2976.59},{"text":"perhaps","start":2977.07,"end":2977.55},{"text":"for","start":2978.19,"end":2978.51},{"text":"us","start":2978.51,"end":2978.75},{"text":"to","start":2978.75,"end":2978.99},{"text":"understand","start":2978.99,"end":2979.31},{"text":"the","start":2979.39,"end":2979.71},{"text":"point,","start":2979.71,"end":2980.03},{"text":"let's","start":2980.51,"end":2980.87},{"text":"say","start":2980.87,"end":2981.07},{"text":"that","start":2981.07,"end":2981.31},{"text":"we","start":2981.31,"end":2981.59},{"text":"have","start":2981.59,"end":2981.95},{"text":"a","start":2981.95,"end":2982.31},{"text":"tax","start":2982.31,"end":2982.67},{"text":"treaty","start":2982.67,"end":2983.19},{"text":"between","start":2983.19,"end":2983.43},{"text":"Chile","start":2983.43,"end":2983.83},{"text":"and","start":2983.83,"end":2984.03},{"text":"the","start":2984.03,"end":2984.15},{"text":"UK","start":2984.15,"end":2984.43},{"text":"which","start":2984.51,"end":2984.87},{"text":"we","start":2984.87,"end":2985.11},{"text":"have","start":2985.11,"end":2985.31},{"text":"actually,","start":2985.31,"end":2985.63},{"text":"and","start":2987.4,"end":2987.64},{"text":"that","start":2987.64,"end":2987.96},{"text":"the","start":2987.96,"end":2988.2},{"text":"UK","start":2988.2,"end":2988.52},{"text":"has","start":2988.68,"end":2989},{"text":"a","start":2989,"end":2989.24},{"text":"tax","start":2989.24,"end":2989.56},{"text":"on","start":2989.72,"end":2990.12},{"text":"digital","start":2990.36,"end":2990.76},{"text":"services.","start":2990.84,"end":2991.24}]},{"text":"It's called the Digital Service tax.","start":2991.32,"end":2992.96,"topics":[],"words":[{"text":"It's","start":2991.32,"end":2991.64},{"text":"called","start":2991.64,"end":2991.76},{"text":"the","start":2991.76,"end":2991.92},{"text":"Digital","start":2991.92,"end":2992.2},{"text":"Service","start":2992.28,"end":2992.64},{"text":"tax.","start":2992.64,"end":2992.96}]},{"text":"And in accordance to the UK, that tax is not a tax on income and it's not covered by the tax treaty by the Chilean tax administration.","start":2992.96,"end":3002.12,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":2992.96,"end":2993.2},{"text":"in","start":2993.2,"end":2993.4},{"text":"accordance","start":2993.4,"end":2993.88},{"text":"to","start":2993.88,"end":2994.2},{"text":"the","start":2994.36,"end":2994.68},{"text":"UK,","start":2994.68,"end":2995},{"text":"that","start":2995.48,"end":2995.84},{"text":"tax","start":2995.84,"end":2996.16},{"text":"is","start":2996.16,"end":2996.44},{"text":"not","start":2996.44,"end":2996.68},{"text":"a","start":2996.68,"end":2996.84},{"text":"tax","start":2996.84,"end":2997.04},{"text":"on","start":2997.04,"end":2997.28},{"text":"income","start":2997.28,"end":2997.64},{"text":"and","start":2997.64,"end":2997.84},{"text":"it's","start":2997.84,"end":2998.04},{"text":"not","start":2998.04,"end":2998.2},{"text":"covered","start":2998.2,"end":2998.64},{"text":"by","start":2998.64,"end":2998.8},{"text":"the","start":2998.8,"end":2998.96},{"text":"tax","start":2998.96,"end":2999.24},{"text":"treaty","start":2999.24,"end":2999.88},{"text":"by","start":3000.52,"end":3000.8},{"text":"the","start":3000.8,"end":3000.96},{"text":"Chilean","start":3000.96,"end":3001.4},{"text":"tax","start":3001.4,"end":3001.64},{"text":"administration.","start":3001.64,"end":3002.12}]},{"text":"However, we look at it and we say, look, this is very similar to a tax on income and we think it is covered and you shouldn't apply it.","start":3002.28,"end":3009.56,"topics":[{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"However,","start":3002.28,"end":3002.68},{"text":"we","start":3002.68,"end":3002.96},{"text":"look","start":3002.96,"end":3003.2},{"text":"at","start":3003.2,"end":3003.399},{"text":"it","start":3003.399,"end":3003.52},{"text":"and","start":3003.52,"end":3003.68},{"text":"we","start":3003.68,"end":3003.88},{"text":"say,","start":3003.88,"end":3004.08},{"text":"look,","start":3004.08,"end":3004.28},{"text":"this","start":3004.28,"end":3004.48},{"text":"is","start":3004.48,"end":3004.68},{"text":"very","start":3004.68,"end":3004.96},{"text":"similar","start":3004.96,"end":3005.32},{"text":"to","start":3005.32,"end":3005.72},{"text":"a","start":3005.72,"end":3006.04},{"text":"tax","start":3006.04,"end":3006.28},{"text":"on","start":3006.28,"end":3006.52},{"text":"income","start":3006.52,"end":3006.96},{"text":"and","start":3006.96,"end":3007.2},{"text":"we","start":3007.2,"end":3007.36},{"text":"think","start":3007.36,"end":3007.56},{"text":"it","start":3007.56,"end":3007.76},{"text":"is","start":3007.76,"end":3007.96},{"text":"covered","start":3007.96,"end":3008.4},{"text":"and","start":3008.4,"end":3008.56},{"text":"you","start":3008.56,"end":3008.68},{"text":"shouldn't","start":3008.68,"end":3008.96},{"text":"apply","start":3008.96,"end":3009.24},{"text":"it.","start":3009.24,"end":3009.56}]}]},{"sentences":[{"text":"So we have a problem.","start":3009.8,"end":3010.76,"topics":[],"words":[{"text":"So","start":3009.8,"end":3010.04},{"text":"we","start":3010.04,"end":3010.16},{"text":"have","start":3010.16,"end":3010.32},{"text":"a","start":3010.32,"end":3010.48},{"text":"problem.","start":3010.48,"end":3010.76}]},{"text":"We don't want to go down that road.","start":3011.56,"end":3013.4,"topics":[],"words":[{"text":"We","start":3011.56,"end":3011.84},{"text":"don't","start":3011.84,"end":3012.08},{"text":"want","start":3012.08,"end":3012.24},{"text":"to","start":3012.24,"end":3012.36},{"text":"go","start":3012.36,"end":3012.52},{"text":"down","start":3012.52,"end":3012.76},{"text":"that","start":3012.76,"end":3013.04},{"text":"road.","start":3013.04,"end":3013.4}]},{"text":"We want to solve the problem in this room.","start":3013.85,"end":3015.77,"topics":[],"words":[{"text":"We","start":3013.85,"end":3013.97},{"text":"want","start":3013.97,"end":3014.13},{"text":"to","start":3014.13,"end":3014.29},{"text":"solve","start":3014.29,"end":3014.53},{"text":"the","start":3014.53,"end":3014.69},{"text":"problem","start":3014.69,"end":3014.97},{"text":"in","start":3014.97,"end":3015.25},{"text":"this","start":3015.25,"end":3015.45},{"text":"room.","start":3015.45,"end":3015.77}]},{"text":"And that's why we're here for a multilateral agreement on issues that we think is the problem.","start":3016.09,"end":3022.01,"topics":[],"words":[{"text":"And","start":3016.09,"end":3016.37},{"text":"that's","start":3016.37,"end":3016.61},{"text":"why","start":3016.61,"end":3016.77},{"text":"we're","start":3016.77,"end":3017.01},{"text":"here","start":3017.01,"end":3017.29},{"text":"for","start":3017.53,"end":3017.81},{"text":"a","start":3017.81,"end":3017.97},{"text":"multilateral","start":3017.97,"end":3018.65},{"text":"agreement","start":3018.65,"end":3019.21},{"text":"on","start":3019.45,"end":3019.81},{"text":"issues","start":3019.81,"end":3020.17},{"text":"that","start":3020.25,"end":3020.57},{"text":"we","start":3020.57,"end":3020.81},{"text":"think","start":3020.81,"end":3021.09},{"text":"is","start":3021.09,"end":3021.45},{"text":"the","start":3021.45,"end":3021.73},{"text":"problem.","start":3021.73,"end":3022.01}]},{"text":"And we don't want to go down the drain and discuss have the problem of different countries having different opinions on what isn't tax on income.","start":3022.49,"end":3030.17,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":3022.49,"end":3022.77},{"text":"we","start":3022.77,"end":3022.93},{"text":"don't","start":3022.93,"end":3023.17},{"text":"want","start":3023.17,"end":3023.33},{"text":"to","start":3023.33,"end":3023.45},{"text":"go","start":3023.45,"end":3023.61},{"text":"down","start":3023.61,"end":3023.81},{"text":"the","start":3023.81,"end":3023.97},{"text":"drain","start":3023.97,"end":3024.25},{"text":"and","start":3024.25,"end":3024.49},{"text":"discuss","start":3024.49,"end":3024.81},{"text":"have","start":3024.97,"end":3025.29},{"text":"the","start":3025.29,"end":3025.49},{"text":"problem","start":3025.49,"end":3025.77},{"text":"of","start":3025.85,"end":3026.21},{"text":"different","start":3026.21,"end":3026.57},{"text":"countries","start":3026.57,"end":3026.97},{"text":"having","start":3027.05,"end":3027.37},{"text":"different","start":3027.37,"end":3027.69},{"text":"opinions","start":3027.69,"end":3028.25},{"text":"on","start":3028.25,"end":3028.49},{"text":"what","start":3028.49,"end":3028.69},{"text":"isn't","start":3028.69,"end":3029.09},{"text":"tax","start":3029.09,"end":3029.33},{"text":"on","start":3029.33,"end":3029.61},{"text":"income.","start":3029.61,"end":3030.17}]}]},{"sentences":[{"text":"I don't know if that is sort of helpful.","start":3031.21,"end":3033.93,"topics":[],"words":[{"text":"I","start":3031.21,"end":3031.45},{"text":"don't","start":3031.45,"end":3031.61},{"text":"know","start":3031.61,"end":3031.69},{"text":"if","start":3031.69,"end":3031.93},{"text":"that","start":3032.25,"end":3032.57},{"text":"is","start":3032.57,"end":3032.85},{"text":"sort","start":3032.85,"end":3033.13},{"text":"of","start":3033.13,"end":3033.33},{"text":"helpful.","start":3033.33,"end":3033.93}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":30,"paragraphs":[{"sentences":[{"text":"Thank you. Yeah, I mean, I think that is quite helpful.","start":3038.97,"end":3043.9,"topics":[],"words":[{"text":"Thank","start":3038.97,"end":3039.29},{"text":"you.","start":3039.29,"end":3039.53},{"text":"Yeah,","start":3040.86,"end":3041.1},{"text":"I","start":3041.1,"end":3041.3},{"text":"mean,","start":3041.3,"end":3041.58},{"text":"I","start":3041.98,"end":3042.22},{"text":"think","start":3042.22,"end":3042.46},{"text":"that","start":3042.7,"end":3042.98},{"text":"is","start":3042.98,"end":3043.18},{"text":"quite","start":3043.18,"end":3043.42},{"text":"helpful.","start":3043.42,"end":3043.9}]},{"text":"I guess you're also going to get the same sort of arguments about whether a tax is economically similar to a tax on income.","start":3044.86,"end":3050.78,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"I","start":3044.86,"end":3045.14},{"text":"guess","start":3045.14,"end":3045.42},{"text":"you're","start":3045.42,"end":3045.66},{"text":"also","start":3045.66,"end":3045.86},{"text":"going","start":3045.86,"end":3046.1},{"text":"to","start":3046.1,"end":3046.22},{"text":"get","start":3046.22,"end":3046.34},{"text":"the","start":3046.34,"end":3046.46},{"text":"same","start":3046.46,"end":3046.62},{"text":"sort","start":3046.62,"end":3046.86},{"text":"of","start":3046.86,"end":3046.94},{"text":"arguments","start":3046.94,"end":3047.3},{"text":"about","start":3047.3,"end":3047.5},{"text":"whether","start":3047.5,"end":3047.74},{"text":"a","start":3047.74,"end":3047.94},{"text":"tax","start":3047.94,"end":3048.14},{"text":"is","start":3048.14,"end":3048.38},{"text":"economically","start":3048.38,"end":3049.06},{"text":"similar","start":3049.06,"end":3049.42},{"text":"to","start":3049.42,"end":3049.74},{"text":"a","start":3049.74,"end":3049.9},{"text":"tax","start":3049.9,"end":3050.1},{"text":"on","start":3050.1,"end":3050.34},{"text":"income.","start":3050.34,"end":3050.78}]},{"text":"But maybe that's for.","start":3051.02,"end":3052.78,"topics":[],"words":[{"text":"But","start":3051.02,"end":3051.34},{"text":"maybe","start":3051.34,"end":3051.74},{"text":"that's","start":3051.98,"end":3052.46},{"text":"for.","start":3052.46,"end":3052.78}]},{"text":"If this is going to be the scope, that will be an issue for the definition to be discussed further down the line.","start":3052.78,"end":3059.58,"topics":[],"words":[{"text":"If","start":3052.78,"end":3053.18},{"text":"this","start":3053.58,"end":3053.86},{"text":"is","start":3053.86,"end":3054.1},{"text":"going","start":3054.1,"end":3054.34},{"text":"to","start":3054.34,"end":3054.5},{"text":"be","start":3054.5,"end":3054.66},{"text":"the","start":3054.66,"end":3054.82},{"text":"scope,","start":3054.82,"end":3055.06},{"text":"that","start":3055.06,"end":3055.22},{"text":"will","start":3055.22,"end":3055.38},{"text":"be","start":3055.38,"end":3055.62},{"text":"an","start":3055.62,"end":3055.86},{"text":"issue","start":3055.86,"end":3056.1},{"text":"for","start":3056.1,"end":3056.379},{"text":"the","start":3056.379,"end":3056.7},{"text":"definition","start":3057.18,"end":3057.86},{"text":"to","start":3057.86,"end":3058.1},{"text":"be","start":3058.1,"end":3058.26},{"text":"discussed","start":3058.26,"end":3058.7},{"text":"further","start":3058.7,"end":3058.94},{"text":"down","start":3058.94,"end":3059.14},{"text":"the","start":3059.14,"end":3059.3},{"text":"line.","start":3059.3,"end":3059.58}]}]}],"speaker":{"name":null,"affiliation":"GBR","affiliation_full":"United Kingdom of Great Britain and Northern Ireland","group":null,"function":"Representative"}},{"statement_number":31,"paragraphs":[{"sentences":[{"text":"Thank you.","start":3060.22,"end":3060.86,"topics":[],"words":[{"text":"Thank","start":3060.22,"end":3060.58},{"text":"you.","start":3060.58,"end":3060.86}]},{"text":"Yeah, I think that's a little bit of what I wanted to comment as well.","start":3061.98,"end":3065.7,"topics":[],"words":[{"text":"Yeah,","start":3061.98,"end":3062.46},{"text":"I","start":3062.46,"end":3062.7},{"text":"think","start":3062.7,"end":3062.94},{"text":"that's","start":3063.18,"end":3063.54},{"text":"a","start":3063.54,"end":3063.66},{"text":"little","start":3063.66,"end":3063.78},{"text":"bit","start":3063.78,"end":3063.94},{"text":"of","start":3063.94,"end":3064.1},{"text":"what","start":3064.1,"end":3064.26},{"text":"I","start":3064.26,"end":3064.46},{"text":"wanted","start":3064.46,"end":3064.78},{"text":"to","start":3064.78,"end":3064.98},{"text":"comment","start":3064.98,"end":3065.3},{"text":"as","start":3065.3,"end":3065.54},{"text":"well.","start":3065.54,"end":3065.7}]},{"text":"I think before I have three asking for.","start":3065.7,"end":3069.73,"topics":[],"words":[{"text":"I","start":3065.7,"end":3065.86},{"text":"think","start":3065.86,"end":3066.14},{"text":"before","start":3066.85,"end":3067.09},{"text":"I","start":3067.09,"end":3067.37},{"text":"have","start":3067.37,"end":3067.65},{"text":"three","start":3067.81,"end":3068.21},{"text":"asking","start":3069.09,"end":3069.53},{"text":"for.","start":3069.53,"end":3069.73}]},{"text":"But just to say a small comment before I think, you know, sometimes you get into the chicken and egg situation, you know, you sort of have a problem and then, you know, there's sort of we can solve it this way.","start":3069.73,"end":3083.61,"topics":[],"words":[{"text":"But","start":3069.73,"end":3069.93},{"text":"just","start":3069.93,"end":3070.09},{"text":"to","start":3070.09,"end":3070.29},{"text":"say","start":3070.29,"end":3070.61},{"text":"a","start":3071.49,"end":3071.77},{"text":"small","start":3071.77,"end":3071.97},{"text":"comment","start":3071.97,"end":3072.25},{"text":"before","start":3072.25,"end":3072.57},{"text":"I","start":3072.57,"end":3072.77},{"text":"think,","start":3072.77,"end":3073.01},{"text":"you","start":3073.25,"end":3073.53},{"text":"know,","start":3073.53,"end":3073.73},{"text":"sometimes","start":3073.73,"end":3074.21},{"text":"you","start":3074.21,"end":3074.37},{"text":"get","start":3074.37,"end":3074.53},{"text":"into","start":3074.53,"end":3074.73},{"text":"the","start":3074.73,"end":3074.89},{"text":"chicken","start":3074.89,"end":3075.21},{"text":"and","start":3075.21,"end":3075.37},{"text":"egg","start":3075.37,"end":3075.69},{"text":"situation,","start":3075.69,"end":3076.21},{"text":"you","start":3076.29,"end":3076.57},{"text":"know,","start":3076.57,"end":3076.85},{"text":"you","start":3077.01,"end":3077.33},{"text":"sort","start":3077.33,"end":3077.57},{"text":"of","start":3077.57,"end":3077.81},{"text":"have","start":3078.45,"end":3078.85},{"text":"a","start":3079.57,"end":3079.89},{"text":"problem","start":3079.89,"end":3080.17},{"text":"and","start":3080.17,"end":3080.49},{"text":"then,","start":3080.49,"end":3080.81},{"text":"you","start":3080.81,"end":3081.09},{"text":"know,","start":3081.09,"end":3081.41},{"text":"there's","start":3081.41,"end":3081.77},{"text":"sort","start":3081.77,"end":3081.97},{"text":"of","start":3081.97,"end":3082.21},{"text":"we","start":3082.21,"end":3082.489},{"text":"can","start":3082.489,"end":3082.69},{"text":"solve","start":3082.69,"end":3082.97},{"text":"it","start":3082.97,"end":3083.17},{"text":"this","start":3083.17,"end":3083.41},{"text":"way.","start":3083.41,"end":3083.61}]},{"text":"But then you have like sort of the problem here.","start":3083.61,"end":3086.05,"topics":[],"words":[{"text":"But","start":3083.61,"end":3083.81},{"text":"then","start":3083.81,"end":3084.05},{"text":"you","start":3084.05,"end":3084.25},{"text":"have","start":3084.25,"end":3084.53},{"text":"like","start":3084.61,"end":3084.93},{"text":"sort","start":3084.93,"end":3085.17},{"text":"of","start":3085.17,"end":3085.25},{"text":"the","start":3085.25,"end":3085.37},{"text":"problem","start":3085.37,"end":3085.65},{"text":"here.","start":3085.65,"end":3086.05}]}]},{"sentences":[{"text":"I think you go down.","start":3086.21,"end":3087.57,"topics":[],"words":[{"text":"I","start":3086.21,"end":3086.49},{"text":"think","start":3086.49,"end":3086.69},{"text":"you","start":3086.69,"end":3086.93},{"text":"go","start":3086.93,"end":3087.21},{"text":"down.","start":3087.21,"end":3087.57}]},{"text":"And I think the solution that we're thinking about here is to have a broad scope.","start":3087.97,"end":3094.5,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"And","start":3087.97,"end":3088.37},{"text":"I","start":3088.37,"end":3088.61},{"text":"think","start":3088.61,"end":3088.77},{"text":"the","start":3088.77,"end":3089.09},{"text":"solution","start":3089.25,"end":3089.77},{"text":"that","start":3089.77,"end":3090.01},{"text":"we're","start":3090.01,"end":3090.33},{"text":"thinking","start":3090.33,"end":3090.65},{"text":"about","start":3090.65,"end":3091.01},{"text":"here","start":3091.65,"end":3092.05},{"text":"is","start":3092.5,"end":3092.66},{"text":"to","start":3092.66,"end":3092.86},{"text":"have","start":3092.86,"end":3093.06},{"text":"a","start":3093.06,"end":3093.38},{"text":"broad","start":3093.46,"end":3093.86},{"text":"scope.","start":3093.94,"end":3094.5}]},{"text":"And then when we try to find the nexus, when we go to find the different routes of the solutions, we find situations where it's like Franz mentioned, this might be the service provider or something like that, and then we look at the problem.","start":3094.82,"end":3109.54,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"And","start":3094.82,"end":3095.1},{"text":"then","start":3095.1,"end":3095.3},{"text":"when","start":3095.3,"end":3095.5},{"text":"we","start":3095.5,"end":3095.7},{"text":"try","start":3095.7,"end":3096.02},{"text":"to","start":3096.1,"end":3096.46},{"text":"find","start":3096.46,"end":3096.82},{"text":"the","start":3096.9,"end":3097.22},{"text":"nexus,","start":3097.22,"end":3097.82},{"text":"when","start":3097.82,"end":3098.06},{"text":"we","start":3098.06,"end":3098.22},{"text":"go","start":3098.22,"end":3098.42},{"text":"to","start":3098.42,"end":3098.66},{"text":"find","start":3098.66,"end":3098.94},{"text":"the","start":3098.94,"end":3099.18},{"text":"different","start":3099.18,"end":3099.46},{"text":"routes","start":3099.62,"end":3100.02},{"text":"of","start":3100.02,"end":3100.3},{"text":"the","start":3100.3,"end":3100.54},{"text":"solutions,","start":3100.54,"end":3100.98},{"text":"we","start":3101.38,"end":3101.74},{"text":"find","start":3101.74,"end":3102.1},{"text":"situations","start":3102.18,"end":3102.98},{"text":"where","start":3102.98,"end":3103.22},{"text":"it's","start":3103.22,"end":3103.5},{"text":"like","start":3103.5,"end":3103.74},{"text":"Franz","start":3103.74,"end":3104.34},{"text":"mentioned,","start":3104.34,"end":3104.98},{"text":"this","start":3105.46,"end":3105.78},{"text":"might","start":3105.78,"end":3106.02},{"text":"be","start":3106.02,"end":3106.22},{"text":"the","start":3106.22,"end":3106.38},{"text":"service","start":3106.38,"end":3106.66},{"text":"provider","start":3106.66,"end":3107.18},{"text":"or","start":3107.18,"end":3107.34},{"text":"something","start":3107.34,"end":3107.62},{"text":"like","start":3107.62,"end":3107.9},{"text":"that,","start":3107.9,"end":3108.06},{"text":"and","start":3108.06,"end":3108.26},{"text":"then","start":3108.26,"end":3108.499},{"text":"we","start":3108.499,"end":3108.7},{"text":"look","start":3108.7,"end":3108.9},{"text":"at","start":3108.9,"end":3109.1},{"text":"the","start":3109.1,"end":3109.26},{"text":"problem.","start":3109.26,"end":3109.54}]},{"text":"But I think the way that we want to work now is to have this broad scope so that we're not fomenting solutions on an engineering type of legal, you know, we want to make real, real problems sold real.","start":3110.1,"end":3132.7,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"But","start":3110.1,"end":3110.38},{"text":"I","start":3110.38,"end":3110.54},{"text":"think","start":3110.54,"end":3110.82},{"text":"the","start":3112.18,"end":3112.46},{"text":"way","start":3112.46,"end":3112.62},{"text":"that","start":3112.62,"end":3112.78},{"text":"we","start":3112.78,"end":3113.06},{"text":"want","start":3113.14,"end":3113.46},{"text":"to","start":3113.46,"end":3113.7},{"text":"work","start":3113.7,"end":3114.02},{"text":"now","start":3114.02,"end":3114.42},{"text":"is","start":3114.58,"end":3114.9},{"text":"to","start":3114.9,"end":3115.1},{"text":"have","start":3115.1,"end":3115.26},{"text":"this","start":3115.26,"end":3115.5},{"text":"broad","start":3115.5,"end":3115.86},{"text":"scope","start":3115.86,"end":3116.42},{"text":"so","start":3116.74,"end":3116.98},{"text":"that","start":3116.98,"end":3117.1},{"text":"we're","start":3117.1,"end":3117.42},{"text":"not","start":3117.42,"end":3117.7},{"text":"fomenting","start":3119.58,"end":3120.14},{"text":"solutions","start":3121.58,"end":3122.22},{"text":"on","start":3122.22,"end":3122.5},{"text":"an","start":3122.5,"end":3122.78},{"text":"engineering","start":3123.18,"end":3123.9},{"text":"type","start":3123.98,"end":3124.34},{"text":"of","start":3124.34,"end":3124.58},{"text":"legal,","start":3124.58,"end":3125.18},{"text":"you","start":3125.9,"end":3126.14},{"text":"know,","start":3126.14,"end":3126.38},{"text":"we","start":3126.38,"end":3126.66},{"text":"want","start":3126.66,"end":3126.86},{"text":"to","start":3126.86,"end":3127.06},{"text":"make","start":3127.06,"end":3127.34},{"text":"real,","start":3127.42,"end":3127.82},{"text":"real","start":3129.58,"end":3129.98},{"text":"problems","start":3130.38,"end":3131.1},{"text":"sold","start":3131.66,"end":3132.3},{"text":"real.","start":3132.3,"end":3132.7}]},{"text":"That's the way that we're thinking of working.","start":3133.9,"end":3136.62,"topics":[],"words":[{"text":"That's","start":3133.9,"end":3134.3},{"text":"the","start":3134.3,"end":3134.42},{"text":"way","start":3134.42,"end":3134.62},{"text":"that","start":3134.62,"end":3134.82},{"text":"we're","start":3134.82,"end":3135.78},{"text":"thinking","start":3135.78,"end":3136.1},{"text":"of","start":3136.1,"end":3136.3},{"text":"working.","start":3136.3,"end":3136.62}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":32,"paragraphs":[{"sentences":[{"text":"So I hope that's helpful.","start":3136.86,"end":3139.06,"topics":[],"words":[{"text":"So","start":3136.86,"end":3137.26},{"text":"I","start":3137.66,"end":3137.98},{"text":"hope","start":3137.98,"end":3138.22},{"text":"that's","start":3138.22,"end":3138.62},{"text":"helpful.","start":3138.62,"end":3139.06}]},{"text":"Germany, please go ahead.","start":3139.06,"end":3140.3,"topics":[],"words":[{"text":"Germany,","start":3139.06,"end":3139.62},{"text":"please","start":3139.62,"end":3139.82},{"text":"go","start":3139.82,"end":3140.02},{"text":"ahead.","start":3140.02,"end":3140.3}]}]},{"sentences":[{"text":"Thank you. Thank you.","start":3146.31,"end":3147.35,"topics":[],"words":[{"text":"Thank","start":3146.31,"end":3146.51},{"text":"you.","start":3146.51,"end":3146.79},{"text":"Thank","start":3146.79,"end":3147.15},{"text":"you.","start":3147.15,"end":3147.35}]},{"text":"Madam Kohlid.","start":3147.35,"end":3148.39,"topics":[],"words":[{"text":"Madam","start":3147.35,"end":3147.75},{"text":"Kohlid.","start":3147.75,"end":3148.39}]},{"text":"Good morning, distinguished colleagues and delegates.","start":3148.63,"end":3151.11,"topics":[],"words":[{"text":"Good","start":3148.63,"end":3148.99},{"text":"morning,","start":3148.99,"end":3149.35},{"text":"distinguished","start":3149.35,"end":3150.03},{"text":"colleagues","start":3150.03,"end":3150.39},{"text":"and","start":3150.39,"end":3150.51},{"text":"delegates.","start":3150.51,"end":3151.11}]},{"text":"Germany appreciates the Discussion we are currently having with regard to the scope in Texas coverage.","start":3151.75,"end":3159.23,"topics":[],"words":[{"text":"Germany","start":3151.75,"end":3152.35},{"text":"appreciates","start":3152.35,"end":3152.91},{"text":"the","start":3152.91,"end":3153.07},{"text":"Discussion","start":3153.07,"end":3153.75},{"text":"we","start":3153.91,"end":3154.19},{"text":"are","start":3154.19,"end":3154.35},{"text":"currently","start":3154.35,"end":3154.63},{"text":"having","start":3154.71,"end":3155.11},{"text":"with","start":3156.47,"end":3156.79},{"text":"regard","start":3156.79,"end":3157.27},{"text":"to","start":3157.27,"end":3157.59},{"text":"the","start":3157.67,"end":3157.95},{"text":"scope","start":3157.95,"end":3158.27},{"text":"in","start":3158.27,"end":3158.43},{"text":"Texas","start":3158.43,"end":3158.79},{"text":"coverage.","start":3158.79,"end":3159.23}]}]},{"sentences":[{"text":"In our view, the protocol would not need to be limited to income taxes, but could cover taxes with the functionally equivalent effect.","start":3159.23,"end":3169.72,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"In","start":3159.23,"end":3159.39},{"text":"our","start":3159.39,"end":3159.589},{"text":"view,","start":3159.589,"end":3159.79},{"text":"the","start":3159.79,"end":3159.95},{"text":"protocol","start":3159.95,"end":3160.55},{"text":"would","start":3160.71,"end":3161.03},{"text":"not","start":3161.03,"end":3161.31},{"text":"need","start":3161.31,"end":3161.59},{"text":"to","start":3161.59,"end":3161.79},{"text":"be","start":3161.79,"end":3162.07},{"text":"limited","start":3162.07,"end":3162.63},{"text":"to","start":3162.63,"end":3162.99},{"text":"income","start":3162.99,"end":3163.43},{"text":"taxes,","start":3163.43,"end":3164.03},{"text":"but","start":3164.03,"end":3164.35},{"text":"could","start":3164.35,"end":3164.63},{"text":"cover","start":3164.63,"end":3164.95},{"text":"taxes","start":3164.95,"end":3165.63},{"text":"with","start":3165.63,"end":3165.91},{"text":"the","start":3165.91,"end":3166.23},{"text":"functionally","start":3167.03,"end":3167.91},{"text":"equivalent","start":3168.15,"end":3169.03},{"text":"effect.","start":3169.48,"end":3169.72}]},{"text":"That being said, we deem it necessary to provide for clear defined and narrowly interpreted criteria in order to avoid a blanket inclusion of all kinds of taxes and to avoid exactly the kind of disputes about the classification of taxes that we are seeking to avoid and that we got.","start":3170.68,"end":3193.32,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"That","start":3170.68,"end":3171},{"text":"being","start":3171,"end":3171.32},{"text":"said,","start":3171.32,"end":3171.72},{"text":"we","start":3171.88,"end":3172.2},{"text":"deem","start":3172.2,"end":3172.48},{"text":"it","start":3172.48,"end":3172.68},{"text":"necessary","start":3172.68,"end":3173.32},{"text":"to","start":3173.32,"end":3173.56},{"text":"provide","start":3173.56,"end":3173.88},{"text":"for","start":3174.04,"end":3174.44},{"text":"clear","start":3175.16,"end":3175.56},{"text":"defined","start":3175.64,"end":3176.28},{"text":"and","start":3176.28,"end":3176.6},{"text":"narrowly","start":3176.6,"end":3177.24},{"text":"interpreted","start":3177.56,"end":3178.6},{"text":"criteria","start":3178.76,"end":3179.64},{"text":"in","start":3180.2,"end":3180.48},{"text":"order","start":3180.48,"end":3180.72},{"text":"to","start":3180.72,"end":3180.96},{"text":"avoid","start":3180.96,"end":3181.36},{"text":"a","start":3181.36,"end":3181.72},{"text":"blanket","start":3181.72,"end":3182.36},{"text":"inclusion","start":3182.36,"end":3183.08},{"text":"of","start":3183.16,"end":3183.48},{"text":"all","start":3183.48,"end":3183.72},{"text":"kinds","start":3183.72,"end":3184.04},{"text":"of","start":3184.04,"end":3184.16},{"text":"taxes","start":3184.16,"end":3184.56},{"text":"and","start":3184.56,"end":3184.72},{"text":"to","start":3184.72,"end":3184.92},{"text":"avoid","start":3184.92,"end":3185.32},{"text":"exactly","start":3186.68,"end":3187.28},{"text":"the","start":3187.28,"end":3187.52},{"text":"kind","start":3187.52,"end":3187.84},{"text":"of","start":3187.84,"end":3188.12},{"text":"disputes","start":3188.12,"end":3188.6},{"text":"about","start":3188.6,"end":3188.8},{"text":"the","start":3188.8,"end":3188.96},{"text":"classification","start":3188.96,"end":3189.72},{"text":"of","start":3189.72,"end":3189.96},{"text":"taxes","start":3189.96,"end":3190.52},{"text":"that","start":3190.52,"end":3190.72},{"text":"we","start":3190.72,"end":3190.88},{"text":"are","start":3190.88,"end":3191.12},{"text":"seeking","start":3191.12,"end":3191.56},{"text":"to","start":3191.56,"end":3191.76},{"text":"avoid","start":3191.76,"end":3192.2},{"text":"and","start":3192.52,"end":3192.8},{"text":"that","start":3192.8,"end":3192.96},{"text":"we","start":3192.96,"end":3193.12},{"text":"got.","start":3193.12,"end":3193.32}]},{"text":"We have.","start":3193.32,"end":3193.88,"topics":[],"words":[{"text":"We","start":3193.32,"end":3193.56},{"text":"have.","start":3193.56,"end":3193.88}]},{"text":"We would have major reservations, including all kinds of taxes.","start":3195.17,"end":3198.73,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"We","start":3195.17,"end":3195.29},{"text":"would","start":3195.29,"end":3195.45},{"text":"have","start":3195.45,"end":3195.65},{"text":"major","start":3195.65,"end":3195.97},{"text":"reservations,","start":3196.05,"end":3196.77},{"text":"including","start":3197.01,"end":3197.41},{"text":"all","start":3197.49,"end":3197.77},{"text":"kinds","start":3197.77,"end":3198.05},{"text":"of","start":3198.05,"end":3198.17},{"text":"taxes.","start":3198.17,"end":3198.73}]},{"text":"And specifically, as was said by others, we would urge caution regarding the inclusion of vat, but also other indirect taxes and excise duties as well as I'm not sure whether that was mentioned waltz taxes.","start":3198.73,"end":3213.89,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"And","start":3198.73,"end":3199.05},{"text":"specifically,","start":3199.05,"end":3199.77},{"text":"as","start":3199.77,"end":3200.09},{"text":"was","start":3200.09,"end":3200.37},{"text":"said","start":3200.37,"end":3200.61},{"text":"by","start":3200.61,"end":3200.85},{"text":"others,","start":3200.85,"end":3201.17},{"text":"we","start":3201.17,"end":3201.45},{"text":"would","start":3201.45,"end":3201.73},{"text":"urge","start":3202.21,"end":3202.69},{"text":"caution","start":3203.25,"end":3203.73},{"text":"regarding","start":3203.89,"end":3204.41},{"text":"the","start":3204.41,"end":3204.57},{"text":"inclusion","start":3204.57,"end":3205.17},{"text":"of","start":3205.25,"end":3205.65},{"text":"vat,","start":3205.89,"end":3206.45},{"text":"but","start":3206.61,"end":3206.89},{"text":"also","start":3206.89,"end":3207.17},{"text":"other","start":3207.25,"end":3207.65},{"text":"indirect","start":3207.73,"end":3208.25},{"text":"taxes","start":3208.25,"end":3208.77},{"text":"and","start":3208.77,"end":3208.97},{"text":"excise","start":3208.97,"end":3209.41},{"text":"duties","start":3209.41,"end":3209.97},{"text":"as","start":3209.97,"end":3210.25},{"text":"well","start":3210.25,"end":3210.45},{"text":"as","start":3210.45,"end":3210.77},{"text":"I'm","start":3211.01,"end":3211.41},{"text":"not","start":3211.41,"end":3211.53},{"text":"sure","start":3211.53,"end":3211.73},{"text":"whether","start":3211.73,"end":3211.97},{"text":"that","start":3211.97,"end":3212.21},{"text":"was","start":3212.21,"end":3212.41},{"text":"mentioned","start":3212.41,"end":3212.81},{"text":"waltz","start":3212.81,"end":3213.29},{"text":"taxes.","start":3213.29,"end":3213.89}]}]},{"sentences":[{"text":"Thank you. Thank you.","start":3214.05,"end":3216.89,"topics":[],"words":[{"text":"Thank","start":3214.05,"end":3214.41},{"text":"you.","start":3214.41,"end":3214.69},{"text":"Thank","start":3216.37,"end":3216.73},{"text":"you.","start":3216.73,"end":3216.89}]},{"text":"Germany, Canada, please.","start":3216.89,"end":3218.61,"topics":[],"words":[{"text":"Germany,","start":3216.89,"end":3217.57},{"text":"Canada,","start":3217.73,"end":3218.13},{"text":"please.","start":3218.21,"end":3218.61}]}]}],"speaker":{"name":null,"affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Representative"}},{"statement_number":33,"paragraphs":[{"sentences":[{"text":"Thank you. Madam Kocher, I think that I'm going to return to what you mentioned.","start":3224.73,"end":3235.93,"topics":[],"words":[{"text":"Thank","start":3224.73,"end":3224.89},{"text":"you.","start":3224.89,"end":3225.01},{"text":"Madam","start":3225.01,"end":3225.33},{"text":"Kocher,","start":3225.33,"end":3225.85},{"text":"I","start":3228.49,"end":3228.77},{"text":"think","start":3228.77,"end":3228.97},{"text":"that","start":3228.97,"end":3229.29},{"text":"I'm","start":3230.81,"end":3231.17},{"text":"going","start":3231.17,"end":3231.37},{"text":"to","start":3231.37,"end":3231.69},{"text":"return","start":3231.77,"end":3232.17},{"text":"to","start":3232.17,"end":3232.57},{"text":"what","start":3233.61,"end":3233.93},{"text":"you","start":3233.93,"end":3234.25},{"text":"mentioned.","start":3235.21,"end":3235.93}]},{"text":"I think we don't really have any objections to the approach that you're proposing, but I think there's some questions that we'll consider later on when we have the opportunity to discuss the question of the annex and the means of taxation.","start":3237.93,"end":3256.77,"topics":[],"words":[{"text":"I","start":3237.93,"end":3238.21},{"text":"think","start":3238.21,"end":3238.37},{"text":"we","start":3238.37,"end":3238.53},{"text":"don't","start":3238.53,"end":3238.77},{"text":"really","start":3238.77,"end":3238.97},{"text":"have","start":3238.97,"end":3239.21},{"text":"any","start":3239.21,"end":3239.45},{"text":"objections","start":3239.45,"end":3240.01},{"text":"to","start":3240.01,"end":3240.21},{"text":"the","start":3240.21,"end":3240.45},{"text":"approach","start":3240.45,"end":3240.81},{"text":"that","start":3241.05,"end":3241.33},{"text":"you're","start":3241.33,"end":3241.69},{"text":"proposing,","start":3241.69,"end":3242.41},{"text":"but","start":3242.97,"end":3243.33},{"text":"I","start":3243.33,"end":3243.57},{"text":"think","start":3243.57,"end":3243.73},{"text":"there's","start":3243.73,"end":3244.01},{"text":"some","start":3244.01,"end":3244.13},{"text":"questions","start":3244.13,"end":3244.81},{"text":"that","start":3245.21,"end":3245.49},{"text":"we'll","start":3245.49,"end":3245.77},{"text":"consider","start":3245.77,"end":3246.09},{"text":"later","start":3246.93,"end":3247.17},{"text":"on","start":3247.25,"end":3247.65},{"text":"when","start":3247.73,"end":3248.01},{"text":"we","start":3248.01,"end":3248.17},{"text":"have","start":3248.17,"end":3248.33},{"text":"the","start":3248.33,"end":3248.57},{"text":"opportunity","start":3248.57,"end":3249.29},{"text":"to","start":3249.29,"end":3249.65},{"text":"discuss","start":3250.61,"end":3251.01},{"text":"the","start":3251.09,"end":3251.41},{"text":"question","start":3251.41,"end":3251.73},{"text":"of","start":3251.89,"end":3252.21},{"text":"the","start":3252.21,"end":3252.53},{"text":"annex","start":3252.53,"end":3253.25},{"text":"and","start":3253.81,"end":3254.17},{"text":"the","start":3254.17,"end":3254.53},{"text":"means","start":3254.93,"end":3255.29},{"text":"of","start":3255.29,"end":3255.65},{"text":"taxation.","start":3255.97,"end":3256.77}]},{"text":"I think maybe then we'll talk about the exact scope of the protocol after we have a discussion on the two other questions.","start":3258.53,"end":3268.77,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"I","start":3258.53,"end":3258.81},{"text":"think","start":3258.81,"end":3259.09},{"text":"maybe","start":3259.97,"end":3260.33},{"text":"then","start":3260.33,"end":3260.49},{"text":"we'll","start":3260.49,"end":3260.69},{"text":"talk","start":3260.69,"end":3260.81},{"text":"about","start":3260.81,"end":3260.97},{"text":"the","start":3260.97,"end":3261.09},{"text":"exact","start":3261.09,"end":3261.45},{"text":"scope","start":3261.45,"end":3261.89},{"text":"of","start":3261.89,"end":3262.09},{"text":"the","start":3262.09,"end":3262.37},{"text":"protocol","start":3263.09,"end":3263.89},{"text":"after","start":3265.09,"end":3265.49},{"text":"we","start":3265.57,"end":3265.97},{"text":"have","start":3266.45,"end":3266.73},{"text":"a","start":3266.73,"end":3266.85},{"text":"discussion","start":3266.85,"end":3267.21},{"text":"on","start":3267.21,"end":3267.37},{"text":"the","start":3267.37,"end":3267.57},{"text":"two","start":3267.57,"end":3267.85},{"text":"other","start":3267.85,"end":3268.21},{"text":"questions.","start":3268.21,"end":3268.77}]},{"text":"Thank you.","start":3268.77,"end":3269.33,"topics":[],"words":[{"text":"Thank","start":3268.77,"end":3269.05},{"text":"you.","start":3269.05,"end":3269.33}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":34,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":3270.05,"end":3270.93,"topics":[],"words":[{"text":"Thank","start":3270.05,"end":3270.37},{"text":"you","start":3270.37,"end":3270.53},{"text":"very","start":3270.53,"end":3270.73},{"text":"much.","start":3270.73,"end":3270.93}]},{"text":"Canada, Italy, please.","start":3270.93,"end":3272.85,"topics":[],"words":[{"text":"Canada,","start":3270.93,"end":3271.25},{"text":"Italy,","start":3271.97,"end":3272.57},{"text":"please.","start":3272.57,"end":3272.85}]},{"text":"Thank you, Chair, and thank you also for your presentation for providing us the option paper.","start":3274.38,"end":3280.14,"topics":[],"words":[{"text":"Thank","start":3274.38,"end":3274.58},{"text":"you,","start":3274.58,"end":3274.74},{"text":"Chair,","start":3274.74,"end":3275.02},{"text":"and","start":3275.42,"end":3275.7},{"text":"thank","start":3275.7,"end":3275.94},{"text":"you","start":3275.94,"end":3276.1},{"text":"also","start":3276.1,"end":3276.34},{"text":"for","start":3276.34,"end":3276.58},{"text":"your","start":3276.58,"end":3276.78},{"text":"presentation","start":3276.78,"end":3277.5},{"text":"for","start":3277.5,"end":3277.82},{"text":"providing","start":3277.82,"end":3278.3},{"text":"us","start":3278.38,"end":3278.78},{"text":"the","start":3278.94,"end":3279.22},{"text":"option","start":3279.22,"end":3279.66},{"text":"paper.","start":3279.66,"end":3280.14}]},{"text":"We followed with a lot of interest this discussion and at this point we would support the Canadian suggestion.","start":3281.66,"end":3287.5,"topics":[],"words":[{"text":"We","start":3281.66,"end":3281.94},{"text":"followed","start":3281.94,"end":3282.3},{"text":"with","start":3282.3,"end":3282.42},{"text":"a","start":3282.42,"end":3282.58},{"text":"lot","start":3282.58,"end":3282.74},{"text":"of","start":3282.74,"end":3282.9},{"text":"interest","start":3282.9,"end":3283.18},{"text":"this","start":3283.18,"end":3283.54},{"text":"discussion","start":3283.54,"end":3284.22},{"text":"and","start":3284.3,"end":3284.58},{"text":"at","start":3284.58,"end":3284.7},{"text":"this","start":3284.7,"end":3284.86},{"text":"point","start":3284.86,"end":3285.06},{"text":"we","start":3285.06,"end":3285.22},{"text":"would","start":3285.22,"end":3285.42},{"text":"support","start":3285.42,"end":3285.74},{"text":"the","start":3285.98,"end":3286.26},{"text":"Canadian","start":3286.26,"end":3286.78},{"text":"suggestion.","start":3286.78,"end":3287.5}]},{"text":"We agree that this exercise of drafting the protocol can be the base for a more ambitious project to stabilize the system.","start":3288.14,"end":3298.22,"topics":[],"words":[{"text":"We","start":3288.14,"end":3288.5},{"text":"agree","start":3288.5,"end":3288.86},{"text":"that","start":3289.019,"end":3289.42},{"text":"this","start":3289.9,"end":3290.3},{"text":"exercise","start":3291.9,"end":3292.62},{"text":"of","start":3292.62,"end":3292.82},{"text":"drafting","start":3292.82,"end":3293.18},{"text":"the","start":3293.18,"end":3293.42},{"text":"protocol","start":3293.42,"end":3293.98},{"text":"can","start":3293.98,"end":3294.26},{"text":"be","start":3294.26,"end":3294.5},{"text":"the","start":3294.5,"end":3294.66},{"text":"base","start":3294.66,"end":3294.94},{"text":"for","start":3294.94,"end":3295.18},{"text":"a","start":3295.18,"end":3295.38},{"text":"more","start":3295.38,"end":3295.54},{"text":"ambitious","start":3295.54,"end":3296.14},{"text":"project","start":3296.3,"end":3296.7},{"text":"to","start":3296.86,"end":3297.1},{"text":"stabilize","start":3297.1,"end":3297.66},{"text":"the","start":3297.66,"end":3297.9},{"text":"system.","start":3297.9,"end":3298.22}]}]},{"sentences":[{"text":"But perhaps it's a bit premature.","start":3299.03,"end":3300.71,"topics":[],"words":[{"text":"But","start":3299.03,"end":3299.19},{"text":"perhaps","start":3299.19,"end":3299.55},{"text":"it's","start":3299.55,"end":3299.83},{"text":"a","start":3299.83,"end":3299.91},{"text":"bit","start":3299.91,"end":3300.07},{"text":"premature.","start":3300.07,"end":3300.71}]},{"text":"We could perhaps work first at the nexus.","start":3300.87,"end":3304.03,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"We","start":3300.87,"end":3301.19},{"text":"could","start":3301.19,"end":3301.51},{"text":"perhaps","start":3301.67,"end":3302.23},{"text":"work","start":3302.23,"end":3302.63},{"text":"first","start":3302.63,"end":3303.03},{"text":"at","start":3303.11,"end":3303.35},{"text":"the","start":3303.35,"end":3303.47},{"text":"nexus.","start":3303.47,"end":3304.03}]},{"text":"The connecting criteria we would really build in a more clear way and then having in mind the possibility to have a broad scope, perhaps give some line in an explanatory note or in a mutual understanding, so that for providing guiding of what we really want to cover.","start":3304.03,"end":3322.95,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."},{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"The","start":3304.03,"end":3304.27},{"text":"connecting","start":3304.27,"end":3304.79},{"text":"criteria","start":3304.79,"end":3305.27},{"text":"we","start":3305.27,"end":3305.59},{"text":"would","start":3306.07,"end":3306.47},{"text":"really","start":3306.47,"end":3306.83},{"text":"build","start":3306.83,"end":3307.19},{"text":"in","start":3307.35,"end":3307.63},{"text":"a","start":3307.63,"end":3307.75},{"text":"more","start":3307.75,"end":3307.91},{"text":"clear","start":3307.91,"end":3308.23},{"text":"way","start":3308.23,"end":3308.63},{"text":"and","start":3308.79,"end":3309.11},{"text":"then","start":3309.11,"end":3309.43},{"text":"having","start":3309.51,"end":3309.87},{"text":"in","start":3309.87,"end":3310.11},{"text":"mind","start":3310.11,"end":3310.31},{"text":"the","start":3310.31,"end":3310.51},{"text":"possibility","start":3310.51,"end":3310.95},{"text":"to","start":3310.95,"end":3311.27},{"text":"have","start":3311.27,"end":3311.47},{"text":"a","start":3311.47,"end":3311.63},{"text":"broad","start":3311.63,"end":3311.87},{"text":"scope,","start":3311.87,"end":3312.39},{"text":"perhaps","start":3312.39,"end":3312.95},{"text":"give","start":3313.67,"end":3314.07},{"text":"some","start":3314.07,"end":3314.47},{"text":"line","start":3315.19,"end":3315.55},{"text":"in","start":3315.55,"end":3315.79},{"text":"an","start":3315.79,"end":3315.95},{"text":"explanatory","start":3315.95,"end":3316.67},{"text":"note","start":3316.67,"end":3317.07},{"text":"or","start":3317.07,"end":3317.23},{"text":"in","start":3317.23,"end":3317.39},{"text":"a","start":3317.39,"end":3317.51},{"text":"mutual","start":3317.51,"end":3317.87},{"text":"understanding,","start":3317.87,"end":3318.71},{"text":"so","start":3318.87,"end":3319.15},{"text":"that","start":3319.15,"end":3319.35},{"text":"for","start":3319.35,"end":3319.67},{"text":"providing","start":3319.99,"end":3320.55},{"text":"guiding","start":3320.55,"end":3321.03},{"text":"of","start":3321.03,"end":3321.23},{"text":"what","start":3321.23,"end":3321.39},{"text":"we","start":3321.39,"end":3321.67},{"text":"really","start":3321.67,"end":3321.99},{"text":"want","start":3321.99,"end":3322.27},{"text":"to","start":3322.27,"end":3322.59},{"text":"cover.","start":3322.59,"end":3322.95}]},{"text":"But of course, designing clear nexus is our task, I do believe, and in this respect I think that Canadian suggestion is very wise.","start":3324.19,"end":3333.15,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"But","start":3324.19,"end":3324.35},{"text":"of","start":3324.35,"end":3324.55},{"text":"course,","start":3324.55,"end":3324.83},{"text":"designing","start":3325.47,"end":3326.15},{"text":"clear","start":3326.15,"end":3326.47},{"text":"nexus","start":3326.47,"end":3327.11},{"text":"is","start":3327.11,"end":3327.47},{"text":"our","start":3327.63,"end":3328.03},{"text":"task,","start":3328.03,"end":3328.51},{"text":"I","start":3328.51,"end":3328.71},{"text":"do","start":3328.71,"end":3328.91},{"text":"believe,","start":3328.91,"end":3329.23},{"text":"and","start":3329.23,"end":3329.51},{"text":"in","start":3329.51,"end":3329.67},{"text":"this","start":3329.67,"end":3329.91},{"text":"respect","start":3329.91,"end":3330.27},{"text":"I","start":3330.75,"end":3331.03},{"text":"think","start":3331.03,"end":3331.27},{"text":"that","start":3331.27,"end":3331.55},{"text":"Canadian","start":3331.55,"end":3332.03},{"text":"suggestion","start":3332.03,"end":3332.55},{"text":"is","start":3332.55,"end":3332.71},{"text":"very","start":3332.71,"end":3332.87},{"text":"wise.","start":3332.87,"end":3333.15}]},{"text":"It's premature perhaps to conclude in this discussion.","start":3333.15,"end":3335.67,"topics":[],"words":[{"text":"It's","start":3333.15,"end":3333.43},{"text":"premature","start":3333.43,"end":3333.83},{"text":"perhaps","start":3333.83,"end":3334.19},{"text":"to","start":3334.19,"end":3334.39},{"text":"conclude","start":3334.39,"end":3334.79},{"text":"in","start":3334.79,"end":3334.95},{"text":"this","start":3334.95,"end":3335.15},{"text":"discussion.","start":3335.15,"end":3335.67}]}]},{"sentences":[{"text":"Let's go to the nexus first and then we will provide some more thoughts, possibly in a mutual understanding or in an explanatory note that will be accompanying this instrument.","start":3335.67,"end":3346.51,"topics":[],"words":[{"text":"Let's","start":3335.67,"end":3335.95},{"text":"go","start":3335.95,"end":3336.07},{"text":"to","start":3336.07,"end":3336.23},{"text":"the","start":3336.23,"end":3336.39},{"text":"nexus","start":3336.39,"end":3336.83},{"text":"first","start":3336.83,"end":3337.07},{"text":"and","start":3337.07,"end":3337.27},{"text":"then","start":3337.27,"end":3337.55},{"text":"we","start":3337.95,"end":3338.27},{"text":"will","start":3338.27,"end":3338.51},{"text":"provide","start":3338.51,"end":3338.83},{"text":"some","start":3338.99,"end":3339.39},{"text":"more","start":3339.39,"end":3339.71},{"text":"thoughts,","start":3339.71,"end":3340.429},{"text":"possibly","start":3340.75,"end":3341.27},{"text":"in","start":3341.27,"end":3341.51},{"text":"a","start":3341.51,"end":3341.67},{"text":"mutual","start":3341.67,"end":3342.03},{"text":"understanding","start":3342.03,"end":3342.75},{"text":"or","start":3342.75,"end":3342.99},{"text":"in","start":3342.99,"end":3343.19},{"text":"an","start":3343.19,"end":3343.39},{"text":"explanatory","start":3343.39,"end":3344.03},{"text":"note","start":3344.03,"end":3344.35},{"text":"that","start":3344.35,"end":3344.47},{"text":"will","start":3344.47,"end":3344.67},{"text":"be","start":3344.67,"end":3344.95},{"text":"accompanying","start":3344.95,"end":3345.79},{"text":"this","start":3345.79,"end":3346.03},{"text":"instrument.","start":3346.03,"end":3346.51}]},{"text":"Thank you.","start":3346.67,"end":3347.23,"topics":[],"words":[{"text":"Thank","start":3346.67,"end":3346.99},{"text":"you.","start":3346.99,"end":3347.23}]}]}],"speaker":{"name":null,"affiliation":"ITA","affiliation_full":"Italy","group":null,"function":"Representative"}},{"statement_number":35,"paragraphs":[{"sentences":[{"text":"Thank you, Italy, just for my understanding the way that I understood and that what we had proposed, which seemed to get a sort of agreement between us all, is that we start off this road with a broad scope and then when we go through the different things like Nexus, like whatever, like I think our colleague from France said, then we can See if there are things that, you know, we are not going to include but the road, you know, it's not going to be sort of let's bounce back then and look at, you know, the road is starting off.","start":3348.67,"end":3388.09,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"Thank","start":3348.67,"end":3348.99},{"text":"you,","start":3348.99,"end":3349.15},{"text":"Italy,","start":3349.15,"end":3349.71},{"text":"just","start":3349.71,"end":3350.03},{"text":"for","start":3350.27,"end":3350.59},{"text":"my","start":3350.59,"end":3350.83},{"text":"understanding","start":3350.83,"end":3351.63},{"text":"the","start":3352.87,"end":3352.99},{"text":"way","start":3352.99,"end":3353.23},{"text":"that","start":3353.23,"end":3353.47},{"text":"I","start":3353.47,"end":3353.67},{"text":"understood","start":3353.67,"end":3354.19},{"text":"and","start":3354.19,"end":3354.43},{"text":"that","start":3354.43,"end":3354.63},{"text":"what","start":3354.63,"end":3354.95},{"text":"we","start":3354.95,"end":3355.23},{"text":"had","start":3355.23,"end":3355.47},{"text":"proposed,","start":3355.47,"end":3355.99},{"text":"which","start":3356.23,"end":3356.63},{"text":"seemed","start":3356.63,"end":3357.07},{"text":"to","start":3357.07,"end":3357.31},{"text":"get","start":3357.31,"end":3357.67},{"text":"a","start":3358.47,"end":3358.75},{"text":"sort","start":3358.75,"end":3358.95},{"text":"of","start":3358.95,"end":3359.19},{"text":"agreement","start":3359.43,"end":3360.15},{"text":"between","start":3360.15,"end":3360.55},{"text":"us","start":3360.87,"end":3361.15},{"text":"all,","start":3361.15,"end":3361.35},{"text":"is","start":3361.35,"end":3361.59},{"text":"that","start":3361.59,"end":3361.79},{"text":"we","start":3361.79,"end":3361.99},{"text":"start","start":3361.99,"end":3362.31},{"text":"off","start":3362.31,"end":3362.67},{"text":"this","start":3362.67,"end":3363.03},{"text":"road","start":3363.03,"end":3363.43},{"text":"with","start":3363.99,"end":3364.35},{"text":"a","start":3364.35,"end":3364.59},{"text":"broad","start":3364.59,"end":3364.87},{"text":"scope","start":3364.87,"end":3365.43},{"text":"and","start":3365.91,"end":3366.19},{"text":"then","start":3366.19,"end":3366.39},{"text":"when","start":3366.39,"end":3366.59},{"text":"we","start":3366.59,"end":3366.83},{"text":"go","start":3366.83,"end":3367.15},{"text":"through","start":3367.15,"end":3367.51},{"text":"the","start":3367.51,"end":3367.79},{"text":"different","start":3367.79,"end":3368.07},{"text":"things","start":3368.149,"end":3368.47},{"text":"like","start":3368.47,"end":3368.71},{"text":"Nexus,","start":3368.71,"end":3369.27},{"text":"like","start":3369.27,"end":3369.51},{"text":"whatever,","start":3369.51,"end":3370.03},{"text":"like","start":3370.03,"end":3370.27},{"text":"I","start":3370.27,"end":3370.43},{"text":"think","start":3370.43,"end":3370.71},{"text":"our","start":3370.95,"end":3371.27},{"text":"colleague","start":3371.27,"end":3371.63},{"text":"from","start":3371.63,"end":3371.83},{"text":"France","start":3371.83,"end":3372.19},{"text":"said,","start":3372.19,"end":3372.55},{"text":"then","start":3372.87,"end":3373.23},{"text":"we","start":3373.23,"end":3373.51},{"text":"can","start":3373.51,"end":3373.79},{"text":"See","start":3373.79,"end":3374.15},{"text":"if","start":3374.15,"end":3374.47},{"text":"there","start":3374.47,"end":3374.71},{"text":"are","start":3374.71,"end":3375.03},{"text":"things","start":3375.11,"end":3375.51},{"text":"that,","start":3375.67,"end":3376.07},{"text":"you","start":3376.23,"end":3376.51},{"text":"know,","start":3376.51,"end":3376.71},{"text":"we","start":3376.71,"end":3376.95},{"text":"are","start":3376.95,"end":3377.19},{"text":"not","start":3377.19,"end":3377.43},{"text":"going","start":3377.43,"end":3377.63},{"text":"to","start":3377.63,"end":3377.79},{"text":"include","start":3377.79,"end":3378.07},{"text":"but","start":3378.89,"end":3379.13},{"text":"the","start":3379.37,"end":3379.69},{"text":"road,","start":3379.69,"end":3380.01},{"text":"you","start":3380.57,"end":3380.85},{"text":"know,","start":3380.85,"end":3381.13},{"text":"it's","start":3381.21,"end":3381.61},{"text":"not","start":3381.61,"end":3381.77},{"text":"going","start":3381.77,"end":3381.97},{"text":"to","start":3381.97,"end":3382.13},{"text":"be","start":3382.13,"end":3382.37},{"text":"sort","start":3382.37,"end":3382.69},{"text":"of","start":3382.69,"end":3382.97},{"text":"let's","start":3383.05,"end":3383.49},{"text":"bounce","start":3383.49,"end":3383.77},{"text":"back","start":3383.77,"end":3384.05},{"text":"then","start":3384.05,"end":3384.33},{"text":"and","start":3384.33,"end":3384.53},{"text":"look","start":3384.53,"end":3384.81},{"text":"at,","start":3384.89,"end":3385.29},{"text":"you","start":3386.01,"end":3386.33},{"text":"know,","start":3386.33,"end":3386.57},{"text":"the","start":3386.57,"end":3386.81},{"text":"road","start":3386.81,"end":3387.05},{"text":"is","start":3387.05,"end":3387.29},{"text":"starting","start":3387.29,"end":3387.77},{"text":"off.","start":3387.77,"end":3388.09}]},{"text":"We're not going to limit the starting off because we come up with a solution later on.","start":3388.81,"end":3394.09,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"We're","start":3388.81,"end":3389.21},{"text":"not","start":3389.21,"end":3389.33},{"text":"going","start":3389.33,"end":3389.49},{"text":"to","start":3389.49,"end":3389.65},{"text":"limit","start":3389.65,"end":3389.97},{"text":"the","start":3389.97,"end":3390.17},{"text":"starting","start":3390.17,"end":3390.61},{"text":"off","start":3390.61,"end":3390.89},{"text":"because","start":3390.89,"end":3391.25},{"text":"we","start":3391.25,"end":3391.57},{"text":"come","start":3391.57,"end":3391.81},{"text":"up","start":3391.81,"end":3391.97},{"text":"with","start":3391.97,"end":3392.13},{"text":"a","start":3392.13,"end":3392.33},{"text":"solution","start":3392.33,"end":3392.81},{"text":"later","start":3393.37,"end":3393.73},{"text":"on.","start":3393.73,"end":3394.09}]},{"text":"I think the road is clear.","start":3394.73,"end":3396.33,"topics":[],"words":[{"text":"I","start":3394.73,"end":3395.01},{"text":"think","start":3395.01,"end":3395.17},{"text":"the","start":3395.17,"end":3395.41},{"text":"road","start":3395.41,"end":3395.73},{"text":"is","start":3395.73,"end":3396.01},{"text":"clear.","start":3396.01,"end":3396.33}]}]},{"sentences":[{"text":"We start with a big scope, with the scope as we've said now and then in the road where we get to to what we want, then we will discuss the different issues which is much more easy because in an abstract way try to avoid certain types of taxes.","start":3396.57,"end":3418.99,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"We","start":3396.57,"end":3396.93},{"text":"start","start":3396.93,"end":3397.21},{"text":"with","start":3397.21,"end":3397.41},{"text":"a","start":3397.41,"end":3397.57},{"text":"big","start":3397.57,"end":3397.81},{"text":"scope,","start":3397.81,"end":3398.29},{"text":"with","start":3398.29,"end":3398.65},{"text":"the","start":3398.89,"end":3399.13},{"text":"scope","start":3399.13,"end":3399.41},{"text":"as","start":3399.41,"end":3399.57},{"text":"we've","start":3399.57,"end":3400.01},{"text":"said","start":3400.09,"end":3400.45},{"text":"now","start":3400.45,"end":3400.81},{"text":"and","start":3401.61,"end":3401.97},{"text":"then","start":3401.97,"end":3402.33},{"text":"in","start":3402.41,"end":3402.69},{"text":"the","start":3402.69,"end":3402.93},{"text":"road","start":3402.93,"end":3403.29},{"text":"where","start":3403.53,"end":3403.85},{"text":"we","start":3403.85,"end":3404.05},{"text":"get","start":3404.05,"end":3404.25},{"text":"to","start":3404.25,"end":3404.44},{"text":"to","start":3404.59,"end":3404.71},{"text":"what","start":3404.71,"end":3404.91},{"text":"we","start":3404.91,"end":3405.11},{"text":"want,","start":3405.11,"end":3405.39},{"text":"then","start":3407.31,"end":3407.67},{"text":"we","start":3407.67,"end":3407.95},{"text":"will","start":3407.95,"end":3408.19},{"text":"discuss","start":3408.19,"end":3408.51},{"text":"the","start":3408.67,"end":3408.95},{"text":"different","start":3408.95,"end":3409.23},{"text":"issues","start":3409.23,"end":3409.63},{"text":"which","start":3409.63,"end":3410.03},{"text":"is","start":3410.43,"end":3410.75},{"text":"much","start":3410.75,"end":3410.99},{"text":"more","start":3410.99,"end":3411.23},{"text":"easy","start":3411.23,"end":3411.71},{"text":"because","start":3411.87,"end":3412.27},{"text":"in","start":3412.67,"end":3412.95},{"text":"an","start":3412.95,"end":3413.11},{"text":"abstract","start":3413.11,"end":3413.63},{"text":"way","start":3413.71,"end":3414.11},{"text":"try","start":3414.59,"end":3414.95},{"text":"to","start":3414.95,"end":3415.19},{"text":"avoid","start":3415.19,"end":3415.63},{"text":"certain","start":3416.43,"end":3416.83},{"text":"types","start":3417.15,"end":3417.59},{"text":"of","start":3417.59,"end":3417.95},{"text":"taxes.","start":3418.11,"end":3418.99}]}]},{"sentences":[{"text":"It really gets really chicken and egg situation again.","start":3421.23,"end":3425.39,"topics":[],"words":[{"text":"It","start":3421.23,"end":3421.55},{"text":"really","start":3421.55,"end":3421.87},{"text":"gets","start":3422.11,"end":3422.63},{"text":"really","start":3422.63,"end":3422.99},{"text":"chicken","start":3423.79,"end":3424.19},{"text":"and","start":3424.19,"end":3424.31},{"text":"egg","start":3424.31,"end":3424.59},{"text":"situation","start":3424.59,"end":3425.03},{"text":"again.","start":3425.03,"end":3425.39}]},{"text":"I think what we have agreed is that we start off with this scope and then when we go through the road on the different solutions with nexus, whatever is our way forward, then we can see if there is a type of VAT that we will be able to explicitly exclude or whatever, whatever we find.","start":3426.03,"end":3447.64,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."},{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"I","start":3426.03,"end":3426.31},{"text":"think","start":3426.31,"end":3426.47},{"text":"what","start":3426.47,"end":3426.63},{"text":"we","start":3426.63,"end":3426.79},{"text":"have","start":3426.79,"end":3426.95},{"text":"agreed","start":3426.95,"end":3427.39},{"text":"is","start":3427.39,"end":3427.59},{"text":"that","start":3427.59,"end":3427.75},{"text":"we","start":3427.75,"end":3427.91},{"text":"start","start":3427.91,"end":3428.15},{"text":"off","start":3428.15,"end":3428.43},{"text":"with","start":3428.43,"end":3428.67},{"text":"this","start":3428.67,"end":3428.87},{"text":"scope","start":3428.87,"end":3429.39},{"text":"and","start":3430.6,"end":3430.72},{"text":"then","start":3430.72,"end":3430.92},{"text":"when","start":3430.92,"end":3431.12},{"text":"we","start":3431.12,"end":3431.32},{"text":"go","start":3431.32,"end":3431.56},{"text":"through","start":3431.56,"end":3431.8},{"text":"the","start":3431.8,"end":3432.04},{"text":"road","start":3432.04,"end":3432.36},{"text":"on","start":3432.76,"end":3433.08},{"text":"the","start":3433.08,"end":3433.28},{"text":"different","start":3433.28,"end":3433.56},{"text":"solutions","start":3433.56,"end":3434.12},{"text":"with","start":3434.12,"end":3434.44},{"text":"nexus,","start":3434.44,"end":3434.96},{"text":"whatever","start":3434.96,"end":3435.36},{"text":"is","start":3435.36,"end":3435.56},{"text":"our","start":3435.56,"end":3435.88},{"text":"way","start":3436.84,"end":3437.2},{"text":"forward,","start":3437.2,"end":3437.56},{"text":"then","start":3437.96,"end":3438.28},{"text":"we","start":3438.28,"end":3438.52},{"text":"can","start":3438.52,"end":3438.76},{"text":"see","start":3438.76,"end":3439},{"text":"if","start":3439,"end":3439.24},{"text":"there","start":3439.24,"end":3439.48},{"text":"is","start":3439.48,"end":3439.72},{"text":"a","start":3439.72,"end":3440.04},{"text":"type","start":3440.36,"end":3440.76},{"text":"of","start":3440.76,"end":3441},{"text":"VAT","start":3441,"end":3441.48},{"text":"that","start":3441.56,"end":3441.84},{"text":"we","start":3441.84,"end":3442},{"text":"will","start":3442,"end":3442.28},{"text":"be","start":3442.52,"end":3442.88},{"text":"able","start":3442.88,"end":3443.24},{"text":"to","start":3443.24,"end":3443.64},{"text":"explicitly","start":3443.64,"end":3444.68},{"text":"exclude","start":3445.16,"end":3445.8},{"text":"or","start":3445.8,"end":3446.04},{"text":"whatever,","start":3446.04,"end":3446.52},{"text":"whatever","start":3446.6,"end":3447.12},{"text":"we","start":3447.12,"end":3447.32},{"text":"find.","start":3447.32,"end":3447.64}]},{"text":"But I think we need to start off with something that's the way I understood the French and the Canadian intervention but I might try have misunderstood it, but they will correct me.","start":3447.96,"end":3460.3,"topics":[],"words":[{"text":"But","start":3447.96,"end":3448.24},{"text":"I","start":3448.24,"end":3448.4},{"text":"think","start":3448.4,"end":3448.6},{"text":"we","start":3448.6,"end":3448.84},{"text":"need","start":3448.84,"end":3449.04},{"text":"to","start":3449.04,"end":3449.24},{"text":"start","start":3449.24,"end":3449.52},{"text":"off","start":3449.52,"end":3449.8},{"text":"with","start":3449.8,"end":3450.04},{"text":"something","start":3450.04,"end":3450.36},{"text":"that's","start":3451.24,"end":3451.56},{"text":"the","start":3451.56,"end":3451.68},{"text":"way","start":3451.68,"end":3451.84},{"text":"I","start":3451.84,"end":3452.04},{"text":"understood","start":3452.04,"end":3452.6},{"text":"the","start":3452.6,"end":3452.92},{"text":"French","start":3452.92,"end":3453.4},{"text":"and","start":3453.4,"end":3453.6},{"text":"the","start":3453.6,"end":3453.76},{"text":"Canadian","start":3453.76,"end":3454.44},{"text":"intervention","start":3454.6,"end":3455.28},{"text":"but","start":3455.28,"end":3455.44},{"text":"I","start":3455.44,"end":3455.6},{"text":"might","start":3455.6,"end":3455.8},{"text":"try","start":3455.8,"end":3455.95},{"text":"have","start":3456.1,"end":3456.22},{"text":"misunderstood","start":3456.22,"end":3456.86},{"text":"it,","start":3456.86,"end":3457.14},{"text":"but","start":3458.18,"end":3458.58},{"text":"they","start":3458.58,"end":3458.9},{"text":"will","start":3458.9,"end":3459.22},{"text":"correct","start":3459.62,"end":3460.06},{"text":"me.","start":3460.06,"end":3460.3}]},{"text":"I have Spain, please.","start":3460.3,"end":3461.78,"topics":[],"words":[{"text":"I","start":3460.3,"end":3460.54},{"text":"have","start":3460.54,"end":3460.78},{"text":"Spain,","start":3460.78,"end":3461.3},{"text":"please.","start":3461.38,"end":3461.78}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":36,"paragraphs":[{"sentences":[{"text":"Thank you.","start":3467.62,"end":3468.26,"topics":[],"words":[{"text":"Thank","start":3467.62,"end":3467.98},{"text":"you.","start":3467.98,"end":3468.26}]}]},{"sentences":[{"text":"Indeed, it seems to me that the first discussion should be on the the nexus.","start":3473.62,"end":3481.48,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"Indeed,","start":3473.62,"end":3474.26},{"text":"it","start":3474.74,"end":3475.02},{"text":"seems","start":3475.02,"end":3475.34},{"text":"to","start":3475.34,"end":3475.46},{"text":"me","start":3475.46,"end":3475.58},{"text":"that","start":3475.58,"end":3475.74},{"text":"the","start":3475.74,"end":3475.86},{"text":"first","start":3475.86,"end":3476.06},{"text":"discussion","start":3476.06,"end":3476.7},{"text":"should","start":3476.7,"end":3476.94},{"text":"be","start":3476.94,"end":3477.1},{"text":"on","start":3477.1,"end":3477.26},{"text":"the","start":3477.26,"end":3477.54},{"text":"the","start":3477.78,"end":3478.14},{"text":"nexus.","start":3478.14,"end":3481.48}]}]},{"sentences":[{"text":"We can ask whether digital services should be taxed, etc. But the discussion will be very difficult.","start":3483.87,"end":3491.23,"topics":[{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."}],"words":[{"text":"We","start":3483.87,"end":3484.03},{"text":"can","start":3484.03,"end":3484.35},{"text":"ask","start":3484.35,"end":3484.75},{"text":"whether","start":3485.31,"end":3485.71},{"text":"digital","start":3485.95,"end":3486.35},{"text":"services","start":3486.67,"end":3487.07},{"text":"should","start":3487.23,"end":3487.55},{"text":"be","start":3487.55,"end":3487.79},{"text":"taxed,","start":3487.79,"end":3488.43},{"text":"etc.","start":3488.99,"end":3489.67},{"text":"But","start":3489.67,"end":3489.83},{"text":"the","start":3489.83,"end":3489.95},{"text":"discussion","start":3489.95,"end":3490.31},{"text":"will","start":3490.31,"end":3490.47},{"text":"be","start":3490.47,"end":3490.63},{"text":"very","start":3490.63,"end":3490.79},{"text":"difficult.","start":3490.79,"end":3491.23}]},{"text":"It'll be hard to reach an agreement on the taxes that are to be covered because we're talking about digital services and we can't think about other special taxes.","start":3491.23,"end":3499.79,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."}],"words":[{"text":"It'll","start":3491.23,"end":3491.55},{"text":"be","start":3491.55,"end":3491.67},{"text":"hard","start":3491.67,"end":3491.83},{"text":"to","start":3491.83,"end":3491.95},{"text":"reach","start":3491.95,"end":3492.11},{"text":"an","start":3492.11,"end":3492.31},{"text":"agreement","start":3492.31,"end":3492.79},{"text":"on","start":3492.79,"end":3493.07},{"text":"the","start":3493.07,"end":3493.31},{"text":"taxes","start":3493.31,"end":3493.83},{"text":"that","start":3493.83,"end":3493.99},{"text":"are","start":3493.99,"end":3494.27},{"text":"to","start":3494.27,"end":3494.55},{"text":"be","start":3494.55,"end":3494.83},{"text":"covered","start":3494.99,"end":3495.63},{"text":"because","start":3495.87,"end":3496.15},{"text":"we're","start":3496.15,"end":3496.43},{"text":"talking","start":3496.43,"end":3496.63},{"text":"about","start":3496.63,"end":3496.83},{"text":"digital","start":3496.83,"end":3497.15},{"text":"services","start":3497.15,"end":3497.549},{"text":"and","start":3497.549,"end":3497.83},{"text":"we","start":3497.83,"end":3497.95},{"text":"can't","start":3497.95,"end":3498.15},{"text":"think","start":3498.15,"end":3498.27},{"text":"about","start":3498.27,"end":3498.43},{"text":"other","start":3498.43,"end":3498.71},{"text":"special","start":3498.71,"end":3499.07},{"text":"taxes.","start":3499.15,"end":3499.79}]},{"text":"So this discussion seems difficult to me and so we would agree with Canada.","start":3500.67,"end":3506.35,"topics":[],"words":[{"text":"So","start":3500.67,"end":3500.99},{"text":"this","start":3500.99,"end":3501.23},{"text":"discussion","start":3501.23,"end":3501.79},{"text":"seems","start":3501.79,"end":3502.15},{"text":"difficult","start":3502.15,"end":3502.63},{"text":"to","start":3502.63,"end":3502.87},{"text":"me","start":3502.87,"end":3503.15},{"text":"and","start":3503.95,"end":3504.35},{"text":"so","start":3504.83,"end":3505.07},{"text":"we","start":3505.07,"end":3505.23},{"text":"would","start":3505.23,"end":3505.47},{"text":"agree","start":3505.47,"end":3505.71},{"text":"with","start":3505.71,"end":3505.99},{"text":"Canada.","start":3505.99,"end":3506.35}]},{"text":"At least we understood Canada's intervention.","start":3507.16,"end":3509.96,"topics":[],"words":[{"text":"At","start":3507.16,"end":3507.28},{"text":"least","start":3507.28,"end":3507.56},{"text":"we","start":3507.72,"end":3508.12},{"text":"understood","start":3508.2,"end":3508.84},{"text":"Canada's","start":3508.84,"end":3509.48},{"text":"intervention.","start":3509.48,"end":3509.96}]}]},{"sentences":[{"text":"Thank you, please.","start":3509.96,"end":3511.24,"topics":[],"words":[{"text":"Thank","start":3509.96,"end":3510.2},{"text":"you,","start":3510.2,"end":3510.44},{"text":"please.","start":3510.84,"end":3511.24}]}]}],"speaker":{"name":null,"affiliation":"ESP","affiliation_full":"Spain","group":null,"function":"Representative"}},{"statement_number":37,"paragraphs":[{"sentences":[{"text":"Thank you K and thanks for all the work done on the paper and on the presentation.","start":3513.4,"end":3519,"topics":[],"words":[{"text":"Thank","start":3513.4,"end":3513.72},{"text":"you","start":3513.72,"end":3513.88},{"text":"K","start":3513.88,"end":3514.2},{"text":"and","start":3514.36,"end":3514.64},{"text":"thanks","start":3514.64,"end":3514.88},{"text":"for","start":3514.88,"end":3515.08},{"text":"all","start":3515.08,"end":3515.28},{"text":"the","start":3515.28,"end":3515.4},{"text":"work","start":3515.4,"end":3515.6},{"text":"done","start":3515.6,"end":3515.96},{"text":"on","start":3516.36,"end":3516.68},{"text":"the","start":3516.68,"end":3516.88},{"text":"paper","start":3516.88,"end":3517.24},{"text":"and","start":3517.24,"end":3517.64},{"text":"on","start":3517.88,"end":3518.16},{"text":"the","start":3518.16,"end":3518.32},{"text":"presentation.","start":3518.32,"end":3519}]},{"text":"We would like to align ourselves with the previous distinguished delegate of Germany and also with the approach that Canada and Italy and Spain now aligned with.","start":3519.56,"end":3531.8,"topics":[],"words":[{"text":"We","start":3519.56,"end":3519.84},{"text":"would","start":3519.84,"end":3520.04},{"text":"like","start":3520.04,"end":3520.2},{"text":"to","start":3520.2,"end":3520.32},{"text":"align","start":3520.32,"end":3520.68},{"text":"ourselves","start":3520.68,"end":3521.24},{"text":"with","start":3521.24,"end":3521.64},{"text":"the","start":3522.2,"end":3522.52},{"text":"previous","start":3522.52,"end":3522.84},{"text":"distinguished","start":3523.8,"end":3524.48},{"text":"delegate","start":3524.48,"end":3524.88},{"text":"of","start":3524.88,"end":3525.04},{"text":"Germany","start":3525.04,"end":3525.6},{"text":"and","start":3525.6,"end":3525.84},{"text":"also","start":3525.84,"end":3526.08},{"text":"with","start":3526.08,"end":3526.4},{"text":"the","start":3526.4,"end":3526.72},{"text":"approach","start":3526.72,"end":3527.08},{"text":"that","start":3527.24,"end":3527.64},{"text":"Canada","start":3527.88,"end":3528.28},{"text":"and","start":3528.36,"end":3528.64},{"text":"Italy","start":3528.64,"end":3529.16},{"text":"and","start":3529.16,"end":3529.4},{"text":"Spain","start":3529.4,"end":3529.84},{"text":"now","start":3529.84,"end":3530.2},{"text":"aligned","start":3531,"end":3531.52},{"text":"with.","start":3531.52,"end":3531.8}]},{"text":"We believe that although I can get your point on chicken egg, but I would prefer to talk about what you see maybe then as the egg on the nexuses first and then we go back on how we will define the scope because to be honest, you say we will avoid classification disputes also this way, but as the distinguished delegate of the UK says we will come back to classification disputes anyway.","start":3532.28,"end":3559.94,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."},{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"We","start":3532.28,"end":3532.6},{"text":"believe","start":3532.6,"end":3532.92},{"text":"that","start":3532.92,"end":3533.32},{"text":"although","start":3534.26,"end":3534.46},{"text":"I","start":3534.46,"end":3534.62},{"text":"can","start":3534.62,"end":3534.86},{"text":"get","start":3534.86,"end":3535.18},{"text":"your","start":3535.18,"end":3535.54},{"text":"point","start":3536.02,"end":3536.34},{"text":"on","start":3536.34,"end":3536.54},{"text":"chicken","start":3536.54,"end":3536.98},{"text":"egg,","start":3536.98,"end":3537.38},{"text":"but","start":3537.38,"end":3537.78},{"text":"I","start":3538.18,"end":3538.46},{"text":"would","start":3538.46,"end":3538.62},{"text":"prefer","start":3538.62,"end":3538.98},{"text":"to","start":3538.98,"end":3539.26},{"text":"talk","start":3539.26,"end":3539.5},{"text":"about","start":3539.5,"end":3539.86},{"text":"what","start":3540.34,"end":3540.62},{"text":"you","start":3540.62,"end":3540.78},{"text":"see","start":3540.78,"end":3540.98},{"text":"maybe","start":3540.98,"end":3541.26},{"text":"then","start":3541.26,"end":3541.46},{"text":"as","start":3541.46,"end":3541.66},{"text":"the","start":3541.66,"end":3541.82},{"text":"egg","start":3541.82,"end":3542.1},{"text":"on","start":3542.1,"end":3542.26},{"text":"the","start":3542.26,"end":3542.38},{"text":"nexuses","start":3542.38,"end":3543.06},{"text":"first","start":3543.06,"end":3543.3},{"text":"and","start":3543.3,"end":3543.5},{"text":"then","start":3543.5,"end":3543.66},{"text":"we","start":3543.66,"end":3543.82},{"text":"go","start":3543.82,"end":3544.02},{"text":"back","start":3544.02,"end":3544.26},{"text":"on","start":3544.26,"end":3544.58},{"text":"how","start":3544.82,"end":3545.14},{"text":"we","start":3545.14,"end":3545.34},{"text":"will","start":3545.34,"end":3545.54},{"text":"define","start":3545.54,"end":3545.94},{"text":"the","start":3545.94,"end":3546.14},{"text":"scope","start":3546.14,"end":3546.58},{"text":"because","start":3546.58,"end":3546.9},{"text":"to","start":3547.62,"end":3547.86},{"text":"be","start":3547.86,"end":3547.98},{"text":"honest,","start":3547.98,"end":3548.34},{"text":"you","start":3548.5,"end":3548.82},{"text":"say","start":3548.82,"end":3549.1},{"text":"we","start":3549.1,"end":3549.34},{"text":"will","start":3549.34,"end":3549.54},{"text":"avoid","start":3549.54,"end":3549.94},{"text":"classification","start":3549.94,"end":3550.7},{"text":"disputes","start":3550.7,"end":3551.3},{"text":"also","start":3551.3,"end":3551.66},{"text":"this","start":3551.66,"end":3551.94},{"text":"way,","start":3551.94,"end":3552.26},{"text":"but","start":3552.42,"end":3552.82},{"text":"as","start":3553.78,"end":3554.1},{"text":"the","start":3554.1,"end":3554.3},{"text":"distinguished","start":3554.3,"end":3554.78},{"text":"delegate","start":3554.78,"end":3555.22},{"text":"of","start":3555.22,"end":3555.3},{"text":"the","start":3555.3,"end":3555.42},{"text":"UK","start":3555.42,"end":3555.7},{"text":"says","start":3555.78,"end":3556.18},{"text":"we","start":3556.18,"end":3556.5},{"text":"will","start":3556.5,"end":3556.74},{"text":"come","start":3556.74,"end":3556.94},{"text":"back","start":3556.94,"end":3557.14},{"text":"to","start":3557.14,"end":3557.46},{"text":"classification","start":3558.1,"end":3558.94},{"text":"disputes","start":3558.94,"end":3559.5},{"text":"anyway.","start":3559.5,"end":3559.94}]},{"text":"I think it's not because we say taxes on income and we will see this broad that there will still arise questions later on.","start":3559.94,"end":3567.35,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"I","start":3559.94,"end":3560.14},{"text":"think","start":3560.14,"end":3560.42},{"text":"it's","start":3560.58,"end":3560.94},{"text":"not","start":3560.94,"end":3561.1},{"text":"because","start":3561.1,"end":3561.3},{"text":"we","start":3561.3,"end":3561.54},{"text":"say","start":3561.54,"end":3561.78},{"text":"taxes","start":3561.78,"end":3562.22},{"text":"on","start":3562.22,"end":3562.42},{"text":"income","start":3562.42,"end":3562.78},{"text":"and","start":3562.78,"end":3562.9},{"text":"we","start":3562.9,"end":3563.02},{"text":"will","start":3563.02,"end":3563.18},{"text":"see","start":3563.18,"end":3563.34},{"text":"this","start":3563.34,"end":3563.58},{"text":"broad","start":3563.58,"end":3563.94},{"text":"that","start":3564.39,"end":3564.51},{"text":"there","start":3564.51,"end":3564.71},{"text":"will","start":3564.71,"end":3564.95},{"text":"still","start":3564.95,"end":3565.27},{"text":"arise","start":3565.51,"end":3566.03},{"text":"questions","start":3566.03,"end":3566.63},{"text":"later","start":3566.63,"end":3566.99},{"text":"on.","start":3566.99,"end":3567.35}]},{"text":"So I would prefer that we talk, do the discussion on the nexus first and then we come back on the scope again.","start":3567.43,"end":3574.63,"topics":[],"words":[{"text":"So","start":3567.43,"end":3567.83},{"text":"I","start":3567.91,"end":3568.19},{"text":"would","start":3568.19,"end":3568.39},{"text":"prefer","start":3568.39,"end":3568.71},{"text":"that","start":3568.71,"end":3568.91},{"text":"we","start":3568.91,"end":3569.11},{"text":"talk,","start":3569.11,"end":3569.43},{"text":"do","start":3569.43,"end":3569.71},{"text":"the","start":3569.71,"end":3569.99},{"text":"discussion","start":3570.15,"end":3570.67},{"text":"on","start":3570.67,"end":3570.79},{"text":"the","start":3570.79,"end":3570.91},{"text":"nexus","start":3570.91,"end":3571.39},{"text":"first","start":3571.39,"end":3571.67},{"text":"and","start":3571.67,"end":3571.83},{"text":"then","start":3571.83,"end":3571.95},{"text":"we","start":3571.95,"end":3572.19},{"text":"come","start":3572.19,"end":3572.43},{"text":"back","start":3572.43,"end":3572.71},{"text":"on","start":3572.71,"end":3573.11},{"text":"the","start":3573.59,"end":3573.91},{"text":"scope","start":3573.91,"end":3574.35},{"text":"again.","start":3574.35,"end":3574.63}]}]}],"speaker":{"name":null,"affiliation":"BEL","affiliation_full":"Belgium","group":null,"function":"Representative"}},{"statement_number":38,"paragraphs":[{"sentences":[{"text":"Thank you. Thank you Belgium.","start":3574.63,"end":3578.15,"topics":[],"words":[{"text":"Thank","start":3574.63,"end":3574.99},{"text":"you.","start":3574.99,"end":3575.27},{"text":"Thank","start":3576.79,"end":3577.15},{"text":"you","start":3577.15,"end":3577.43},{"text":"Belgium.","start":3577.43,"end":3578.15}]},{"text":"No, so what is.","start":3579.43,"end":3580.549,"topics":[],"words":[{"text":"No,","start":3579.43,"end":3579.75},{"text":"so","start":3579.75,"end":3579.99},{"text":"what","start":3579.99,"end":3580.23},{"text":"is.","start":3580.23,"end":3580.549}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":39,"paragraphs":[{"sentences":[{"text":"Thank you.","start":3581.43,"end":3581.91,"topics":[],"words":[{"text":"Thank","start":3581.43,"end":3581.75},{"text":"you.","start":3581.75,"end":3581.91}]},{"text":"Thank you Koli for giving me the floor and also for sharing with us your draft options paper and his presentation this morning.","start":3581.91,"end":3588.87,"topics":[],"words":[{"text":"Thank","start":3581.91,"end":3582.11},{"text":"you","start":3582.11,"end":3582.23},{"text":"Koli","start":3582.23,"end":3582.67},{"text":"for","start":3582.67,"end":3582.95},{"text":"giving","start":3583.03,"end":3583.39},{"text":"me","start":3583.39,"end":3583.55},{"text":"the","start":3583.55,"end":3583.67},{"text":"floor","start":3583.67,"end":3583.91},{"text":"and","start":3583.91,"end":3584.11},{"text":"also","start":3584.11,"end":3584.35},{"text":"for","start":3584.35,"end":3584.71},{"text":"sharing","start":3584.79,"end":3585.19},{"text":"with","start":3585.19,"end":3585.51},{"text":"us","start":3585.75,"end":3586.07},{"text":"your","start":3586.07,"end":3586.31},{"text":"draft","start":3586.31,"end":3586.67},{"text":"options","start":3586.67,"end":3587.07},{"text":"paper","start":3587.07,"end":3587.39},{"text":"and","start":3587.39,"end":3587.63},{"text":"his","start":3587.63,"end":3587.91},{"text":"presentation","start":3587.91,"end":3588.39},{"text":"this","start":3588.39,"end":3588.63},{"text":"morning.","start":3588.63,"end":3588.87}]}]},{"sentences":[{"text":"I just very quickly wanted to share say that we share a certain confusion about the discussion right now and we also support the distinguish that I get from Canada said regarding maybe discussing first the nexus and then discussing scope, because we think that at this moment maybe when a strong limitation or discussion of the scope is a bit premature.","start":3588.87,"end":3610.01,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."},{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"I","start":3588.87,"end":3589.03},{"text":"just","start":3589.03,"end":3589.15},{"text":"very","start":3589.15,"end":3589.35},{"text":"quickly","start":3589.35,"end":3589.71},{"text":"wanted","start":3589.71,"end":3589.99},{"text":"to","start":3589.99,"end":3590.15},{"text":"share","start":3590.15,"end":3590.47},{"text":"say","start":3591.45,"end":3591.57},{"text":"that","start":3591.57,"end":3591.73},{"text":"we","start":3591.73,"end":3591.89},{"text":"share","start":3591.89,"end":3592.09},{"text":"a","start":3592.09,"end":3592.25},{"text":"certain","start":3592.25,"end":3592.45},{"text":"confusion","start":3592.45,"end":3593.09},{"text":"about","start":3593.09,"end":3593.33},{"text":"the","start":3593.33,"end":3593.57},{"text":"discussion","start":3593.57,"end":3594.01},{"text":"right","start":3594.01,"end":3594.21},{"text":"now","start":3594.21,"end":3594.41},{"text":"and","start":3594.41,"end":3594.61},{"text":"we","start":3594.61,"end":3594.77},{"text":"also","start":3594.77,"end":3595.01},{"text":"support","start":3595.01,"end":3595.37},{"text":"the","start":3596.01,"end":3596.25},{"text":"distinguish","start":3596.25,"end":3596.65},{"text":"that","start":3596.65,"end":3596.85},{"text":"I","start":3596.85,"end":3596.97},{"text":"get","start":3596.97,"end":3597.09},{"text":"from","start":3597.09,"end":3597.21},{"text":"Canada","start":3597.21,"end":3597.45},{"text":"said","start":3597.61,"end":3598.01},{"text":"regarding","start":3598.25,"end":3598.97},{"text":"maybe","start":3598.97,"end":3599.25},{"text":"discussing","start":3599.25,"end":3599.65},{"text":"first","start":3599.65,"end":3599.85},{"text":"the","start":3599.85,"end":3600.01},{"text":"nexus","start":3600.01,"end":3600.49},{"text":"and","start":3600.49,"end":3600.65},{"text":"then","start":3600.65,"end":3600.77},{"text":"discussing","start":3600.77,"end":3601.21},{"text":"scope,","start":3601.21,"end":3601.69},{"text":"because","start":3601.69,"end":3602.01},{"text":"we","start":3603.37,"end":3603.77},{"text":"think","start":3603.77,"end":3604.17},{"text":"that","start":3604.17,"end":3604.57},{"text":"at","start":3605.37,"end":3605.65},{"text":"this","start":3605.65,"end":3605.81},{"text":"moment","start":3605.81,"end":3606.13},{"text":"maybe","start":3606.13,"end":3606.57},{"text":"when","start":3606.57,"end":3606.889},{"text":"a","start":3606.889,"end":3607.09},{"text":"strong","start":3607.09,"end":3607.37},{"text":"limitation","start":3607.45,"end":3608.01},{"text":"or","start":3608.01,"end":3608.21},{"text":"discussion","start":3608.21,"end":3608.61},{"text":"of","start":3608.61,"end":3608.77},{"text":"the","start":3608.77,"end":3608.89},{"text":"scope","start":3608.89,"end":3609.13},{"text":"is","start":3609.13,"end":3609.25},{"text":"a","start":3609.25,"end":3609.37},{"text":"bit","start":3609.37,"end":3609.49},{"text":"premature.","start":3609.49,"end":3610.01}]},{"text":"And then I would like to also echo what distinguish delegate from Belgium said regarding the issues of classification.","start":3611.29,"end":3616.61,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":3611.29,"end":3611.57},{"text":"then","start":3611.57,"end":3611.69},{"text":"I","start":3611.69,"end":3611.77},{"text":"would","start":3611.77,"end":3611.89},{"text":"like","start":3611.89,"end":3612.05},{"text":"to","start":3612.05,"end":3612.17},{"text":"also","start":3612.17,"end":3612.33},{"text":"echo","start":3612.33,"end":3612.69},{"text":"what","start":3612.69,"end":3612.97},{"text":"distinguish","start":3613.13,"end":3613.73},{"text":"delegate","start":3613.73,"end":3614.13},{"text":"from","start":3614.13,"end":3614.25},{"text":"Belgium","start":3614.25,"end":3614.61},{"text":"said","start":3614.61,"end":3614.89},{"text":"regarding","start":3614.89,"end":3615.33},{"text":"the","start":3615.33,"end":3615.49},{"text":"issues","start":3615.49,"end":3615.69},{"text":"of","start":3615.69,"end":3615.93},{"text":"classification.","start":3615.93,"end":3616.61}]},{"text":"I mean, I absolutely agree with you saying that once we get into nitty gritty details of definitions, we'll realize that many issues will arise, especially if we start discussing things from economic perspective rather than from legal point of view.","start":3616.61,"end":3631.61,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"I","start":3616.61,"end":3616.85},{"text":"mean,","start":3616.85,"end":3617.13},{"text":"I","start":3617.33,"end":3617.45},{"text":"absolutely","start":3617.45,"end":3617.85},{"text":"agree","start":3617.85,"end":3618.05},{"text":"with","start":3618.05,"end":3618.29},{"text":"you","start":3618.29,"end":3618.57},{"text":"saying","start":3618.57,"end":3618.89},{"text":"that","start":3618.89,"end":3619.25},{"text":"once","start":3619.65,"end":3619.93},{"text":"we","start":3619.93,"end":3620.09},{"text":"get","start":3620.09,"end":3620.21},{"text":"into","start":3620.21,"end":3620.37},{"text":"nitty","start":3620.37,"end":3620.69},{"text":"gritty","start":3620.69,"end":3621.05},{"text":"details","start":3621.05,"end":3621.45},{"text":"of","start":3621.45,"end":3621.73},{"text":"definitions,","start":3622.77,"end":3623.49},{"text":"we'll","start":3623.73,"end":3624.17},{"text":"realize","start":3624.17,"end":3624.49},{"text":"that","start":3624.49,"end":3624.65},{"text":"many","start":3624.65,"end":3624.93},{"text":"issues","start":3625.09,"end":3625.45},{"text":"will","start":3625.45,"end":3625.81},{"text":"arise,","start":3626.69,"end":3627.17},{"text":"especially","start":3627.17,"end":3627.45},{"text":"if","start":3627.45,"end":3627.69},{"text":"we","start":3627.69,"end":3627.89},{"text":"start","start":3627.89,"end":3628.13},{"text":"discussing","start":3628.13,"end":3628.61},{"text":"things","start":3628.61,"end":3628.85},{"text":"from","start":3628.85,"end":3629.09},{"text":"economic","start":3629.09,"end":3629.41},{"text":"perspective","start":3629.49,"end":3630.05},{"text":"rather","start":3630.05,"end":3630.33},{"text":"than","start":3630.33,"end":3630.45},{"text":"from","start":3630.45,"end":3630.61},{"text":"legal","start":3630.61,"end":3631.01},{"text":"point","start":3631.01,"end":3631.21},{"text":"of","start":3631.21,"end":3631.37},{"text":"view.","start":3631.37,"end":3631.61}]},{"text":"Thank you.","start":3631.61,"end":3632.13,"topics":[],"words":[{"text":"Thank","start":3631.61,"end":3631.89},{"text":"you.","start":3631.89,"end":3632.13}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":40,"paragraphs":[{"sentences":[{"text":"Thank you, Russian Federation, please.","start":3633.41,"end":3636.53,"topics":[],"words":[{"text":"Thank","start":3633.41,"end":3633.73},{"text":"you,","start":3633.73,"end":3633.97},{"text":"Russian","start":3635.09,"end":3635.57},{"text":"Federation,","start":3635.57,"end":3636.17},{"text":"please.","start":3636.17,"end":3636.53}]}]}],"speaker":{"name":null,"affiliation":"ESP","affiliation_full":"Spain","group":null,"function":"Representative"}},{"statement_number":41,"paragraphs":[{"sentences":[{"text":"Thank you very much, Madam Chair, for giving me the floor once more.","start":3639.81,"end":3643.81,"topics":[],"words":[{"text":"Thank","start":3639.81,"end":3640.17},{"text":"you","start":3640.17,"end":3640.33},{"text":"very","start":3640.33,"end":3640.53},{"text":"much,","start":3640.53,"end":3640.85},{"text":"Madam","start":3641.65,"end":3642.05},{"text":"Chair,","start":3642.05,"end":3642.33},{"text":"for","start":3642.33,"end":3642.57},{"text":"giving","start":3642.57,"end":3642.77},{"text":"me","start":3642.77,"end":3642.89},{"text":"the","start":3642.89,"end":3643.01},{"text":"floor","start":3643.01,"end":3643.25},{"text":"once","start":3643.25,"end":3643.49},{"text":"more.","start":3643.49,"end":3643.81}]}]},{"sentences":[{"text":"We started the discussion with our colleagues.","start":3646.6,"end":3648.68,"topics":[],"words":[{"text":"We","start":3646.6,"end":3646.76},{"text":"started","start":3646.76,"end":3647.04},{"text":"the","start":3647.04,"end":3647.28},{"text":"discussion","start":3647.28,"end":3647.68},{"text":"with","start":3647.68,"end":3647.84},{"text":"our","start":3647.84,"end":3648.04},{"text":"colleagues.","start":3648.04,"end":3648.68}]}]},{"sentences":[{"text":"Speaking about what falls under the scope of this text and now we are seamlessly transitioning to a discussion of the fact that we should discuss the nexus first.","start":3656.04,"end":3670.11,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"Speaking","start":3656.04,"end":3656.44},{"text":"about","start":3656.44,"end":3656.64},{"text":"what","start":3656.64,"end":3656.8},{"text":"falls","start":3656.8,"end":3657.12},{"text":"under","start":3657.12,"end":3657.28},{"text":"the","start":3657.28,"end":3657.48},{"text":"scope","start":3657.48,"end":3658.04},{"text":"of","start":3659.48,"end":3659.76},{"text":"this","start":3659.76,"end":3660.04},{"text":"text","start":3660.2,"end":3660.68},{"text":"and","start":3661.8,"end":3662.2},{"text":"now","start":3662.28,"end":3662.68},{"text":"we","start":3662.76,"end":3663.12},{"text":"are","start":3663.12,"end":3663.48},{"text":"seamlessly","start":3663.48,"end":3664.16},{"text":"transitioning","start":3664.16,"end":3664.88},{"text":"to","start":3664.88,"end":3665.24},{"text":"a","start":3665.8,"end":3666.12},{"text":"discussion","start":3666.12,"end":3666.56},{"text":"of","start":3666.56,"end":3666.68},{"text":"the","start":3666.68,"end":3666.8},{"text":"fact","start":3666.8,"end":3666.96},{"text":"that","start":3666.96,"end":3667.12},{"text":"we","start":3667.12,"end":3667.28},{"text":"should","start":3667.28,"end":3667.56},{"text":"discuss","start":3668.04,"end":3668.4},{"text":"the","start":3668.4,"end":3668.76},{"text":"nexus","start":3668.76,"end":3669.48},{"text":"first.","start":3669.87,"end":3670.11}]},{"text":"But here's what we think.","start":3670.51,"end":3672.27,"topics":[],"words":[{"text":"But","start":3670.51,"end":3670.91},{"text":"here's","start":3671.07,"end":3671.51},{"text":"what","start":3671.51,"end":3671.67},{"text":"we","start":3671.67,"end":3671.91},{"text":"think.","start":3671.91,"end":3672.27}]}]},{"sentences":[{"text":"This might not even be a question of the chicken and the egg, because clearly at the beginning we have to discuss the scope of this tax and then we'll have to turn to other issues.","start":3674.51,"end":3687.87,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"This","start":3674.51,"end":3674.83},{"text":"might","start":3674.83,"end":3675.07},{"text":"not","start":3675.07,"end":3675.27},{"text":"even","start":3675.27,"end":3675.43},{"text":"be","start":3675.43,"end":3675.55},{"text":"a","start":3675.55,"end":3675.63},{"text":"question","start":3675.63,"end":3675.79},{"text":"of","start":3675.79,"end":3675.99},{"text":"the","start":3675.99,"end":3676.11},{"text":"chicken","start":3676.11,"end":3676.39},{"text":"and","start":3676.39,"end":3676.51},{"text":"the","start":3676.51,"end":3676.71},{"text":"egg,","start":3676.71,"end":3677.15},{"text":"because","start":3678.11,"end":3678.51},{"text":"clearly","start":3678.99,"end":3679.55},{"text":"at","start":3680.83,"end":3681.07},{"text":"the","start":3681.07,"end":3681.19},{"text":"beginning","start":3681.19,"end":3681.55},{"text":"we","start":3681.55,"end":3681.75},{"text":"have","start":3681.75,"end":3681.91},{"text":"to","start":3681.91,"end":3682.03},{"text":"discuss","start":3682.03,"end":3682.27},{"text":"the","start":3682.35,"end":3682.71},{"text":"scope","start":3682.71,"end":3683.11},{"text":"of","start":3683.11,"end":3683.27},{"text":"this","start":3683.27,"end":3683.47},{"text":"tax","start":3683.47,"end":3683.79},{"text":"and","start":3684.43,"end":3684.75},{"text":"then","start":3684.75,"end":3684.95},{"text":"we'll","start":3684.95,"end":3685.19},{"text":"have","start":3685.19,"end":3685.35},{"text":"to","start":3685.35,"end":3685.589},{"text":"turn","start":3685.589,"end":3685.95},{"text":"to","start":3686.11,"end":3686.51},{"text":"other","start":3686.83,"end":3687.23},{"text":"issues.","start":3687.47,"end":3687.87}]},{"text":"It's linked with taxpayers, etc. At any rate, this is based on edifice of a tax system, a tax code, tax provisions in various countries.","start":3689.55,"end":3704.08,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"It's","start":3689.55,"end":3689.99},{"text":"linked","start":3689.99,"end":3690.39},{"text":"with","start":3690.39,"end":3690.67},{"text":"taxpayers,","start":3690.83,"end":3691.79},{"text":"etc.","start":3691.87,"end":3692.75},{"text":"At","start":3692.99,"end":3693.27},{"text":"any","start":3693.27,"end":3693.47},{"text":"rate,","start":3693.47,"end":3693.79},{"text":"this","start":3694.43,"end":3694.75},{"text":"is","start":3694.75,"end":3695.07},{"text":"based","start":3695.6,"end":3695.84},{"text":"on","start":3695.92,"end":3696.32},{"text":"edifice","start":3698.56,"end":3699.24},{"text":"of","start":3699.24,"end":3699.44},{"text":"a","start":3699.44,"end":3699.68},{"text":"tax","start":3699.68,"end":3700},{"text":"system,","start":3700.08,"end":3700.48},{"text":"a","start":3700.56,"end":3700.84},{"text":"tax","start":3700.84,"end":3701.12},{"text":"code,","start":3701.36,"end":3701.84},{"text":"tax","start":3701.84,"end":3702.24},{"text":"provisions","start":3702.4,"end":3703.04},{"text":"in","start":3703.04,"end":3703.32},{"text":"various","start":3703.32,"end":3703.72},{"text":"countries.","start":3703.72,"end":3704.08}]},{"text":"First of all a tax is defined and then later determinations are made that have to do with the elements of this tax, such as the tax basis, the taxpayers, etc. So we wholeheartedly support the the approach proposed by the Secretariat from the standpoint that of course first off, we need to discuss issues that have to do with what sort of tax on income is going to be covered by the protocol.","start":3705.28,"end":3737.31,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"First","start":3705.28,"end":3705.6},{"text":"of","start":3705.6,"end":3705.8},{"text":"all","start":3705.8,"end":3706.04},{"text":"a","start":3706.04,"end":3706.28},{"text":"tax","start":3706.28,"end":3706.56},{"text":"is","start":3706.56,"end":3706.96},{"text":"defined","start":3706.96,"end":3707.52},{"text":"and","start":3708,"end":3708.32},{"text":"then","start":3708.32,"end":3708.64},{"text":"later","start":3710.72,"end":3711.12},{"text":"determinations","start":3711.44,"end":3712.28},{"text":"are","start":3712.28,"end":3712.56},{"text":"made","start":3712.56,"end":3712.8},{"text":"that","start":3712.8,"end":3713},{"text":"have","start":3713,"end":3713.16},{"text":"to","start":3713.16,"end":3713.28},{"text":"do","start":3713.28,"end":3713.36},{"text":"with","start":3713.36,"end":3713.48},{"text":"the","start":3713.48,"end":3713.6},{"text":"elements","start":3713.6,"end":3713.92},{"text":"of","start":3713.92,"end":3714.12},{"text":"this","start":3714.12,"end":3714.32},{"text":"tax,","start":3714.32,"end":3714.64},{"text":"such","start":3715.12,"end":3715.4},{"text":"as","start":3715.4,"end":3715.56},{"text":"the","start":3715.56,"end":3715.72},{"text":"tax","start":3715.72,"end":3716},{"text":"basis,","start":3716,"end":3716.64},{"text":"the","start":3717.44,"end":3717.76},{"text":"taxpayers,","start":3717.76,"end":3718.64},{"text":"etc.","start":3718.64,"end":3719.36},{"text":"So","start":3719.92,"end":3720.28},{"text":"we","start":3720.28,"end":3720.56},{"text":"wholeheartedly","start":3720.56,"end":3721.32},{"text":"support","start":3721.32,"end":3721.6},{"text":"the","start":3721.68,"end":3721.96},{"text":"the","start":3722.11,"end":3722.35},{"text":"approach","start":3722.43,"end":3722.83},{"text":"proposed","start":3722.99,"end":3723.47},{"text":"by","start":3723.47,"end":3723.63},{"text":"the","start":3723.63,"end":3723.75},{"text":"Secretariat","start":3723.75,"end":3724.51},{"text":"from","start":3725.55,"end":3725.91},{"text":"the","start":3725.91,"end":3726.19},{"text":"standpoint","start":3726.19,"end":3726.67},{"text":"that","start":3726.67,"end":3726.83},{"text":"of","start":3726.83,"end":3727.03},{"text":"course","start":3727.03,"end":3727.31},{"text":"first","start":3727.79,"end":3728.19},{"text":"off,","start":3728.19,"end":3728.59},{"text":"we","start":3728.99,"end":3729.31},{"text":"need","start":3729.31,"end":3729.51},{"text":"to","start":3729.51,"end":3729.75},{"text":"discuss","start":3729.75,"end":3730.11},{"text":"issues","start":3731.07,"end":3731.47},{"text":"that","start":3731.71,"end":3731.99},{"text":"have","start":3731.99,"end":3732.19},{"text":"to","start":3732.19,"end":3732.39},{"text":"do","start":3732.39,"end":3732.67},{"text":"with","start":3733.39,"end":3733.79},{"text":"what","start":3734.03,"end":3734.39},{"text":"sort","start":3734.39,"end":3734.67},{"text":"of","start":3734.67,"end":3734.75},{"text":"tax","start":3734.75,"end":3734.95},{"text":"on","start":3734.95,"end":3735.23},{"text":"income","start":3735.23,"end":3735.59},{"text":"is","start":3735.59,"end":3735.71},{"text":"going","start":3735.71,"end":3735.83},{"text":"to","start":3735.83,"end":3735.95},{"text":"be","start":3735.95,"end":3736.07},{"text":"covered","start":3736.07,"end":3736.35},{"text":"by","start":3736.35,"end":3736.47},{"text":"the","start":3736.47,"end":3736.67},{"text":"protocol.","start":3736.67,"end":3737.31}]}]},{"sentences":[{"text":"And then we want to say, Patricia, we wish you a speedy recovery too from our delegation.","start":3737.63,"end":3743.79,"topics":[],"words":[{"text":"And","start":3737.63,"end":3737.949},{"text":"then","start":3737.949,"end":3738.27},{"text":"we","start":3739.31,"end":3739.59},{"text":"want","start":3739.59,"end":3739.79},{"text":"to","start":3739.79,"end":3740.03},{"text":"say,","start":3740.03,"end":3740.31},{"text":"Patricia,","start":3740.31,"end":3740.95},{"text":"we","start":3740.95,"end":3741.11},{"text":"wish","start":3741.11,"end":3741.31},{"text":"you","start":3741.31,"end":3741.47},{"text":"a","start":3741.47,"end":3741.67},{"text":"speedy","start":3741.67,"end":3742.07},{"text":"recovery","start":3742.07,"end":3742.59},{"text":"too","start":3742.59,"end":3742.87},{"text":"from","start":3742.87,"end":3743.11},{"text":"our","start":3743.11,"end":3743.27},{"text":"delegation.","start":3743.27,"end":3743.79}]},{"text":"Thank you.","start":3743.79,"end":3744.27,"topics":[],"words":[{"text":"Thank","start":3743.79,"end":3744.03},{"text":"you.","start":3744.03,"end":3744.27}]},{"text":"Thank you, Russian Federation.","start":3745.39,"end":3748.63,"topics":[],"words":[{"text":"Thank","start":3745.39,"end":3745.75},{"text":"you,","start":3745.75,"end":3746.03},{"text":"Russian","start":3747.71,"end":3748.15},{"text":"Federation.","start":3748.15,"end":3748.63}]},{"text":"I'm sure Patricia is listening in, so she appreciate that comment.","start":3748.63,"end":3752.35,"topics":[],"words":[{"text":"I'm","start":3748.63,"end":3748.91},{"text":"sure","start":3748.91,"end":3749.03},{"text":"Patricia","start":3749.03,"end":3749.59},{"text":"is","start":3749.59,"end":3749.87},{"text":"listening","start":3749.95,"end":3750.43},{"text":"in,","start":3750.43,"end":3750.67},{"text":"so","start":3750.67,"end":3750.95},{"text":"she","start":3750.95,"end":3751.19},{"text":"appreciate","start":3751.19,"end":3751.75},{"text":"that","start":3751.75,"end":3752.03},{"text":"comment.","start":3752.03,"end":3752.35}]},{"text":"Thank you, Norway.","start":3752.35,"end":3755.09,"topics":[],"words":[{"text":"Thank","start":3752.35,"end":3752.71},{"text":"you,","start":3752.71,"end":3752.99},{"text":"Norway.","start":3754.65,"end":3755.09}]}]}],"speaker":{"name":null,"affiliation":"RUS","affiliation_full":"Russian Federation","group":null,"function":"Representative"}},{"statement_number":42,"paragraphs":[{"sentences":[{"text":"Please go ahead.","start":3755.09,"end":3755.77,"topics":[],"words":[{"text":"Please","start":3755.09,"end":3755.33},{"text":"go","start":3755.33,"end":3755.49},{"text":"ahead.","start":3755.49,"end":3755.77}]}]},{"sentences":[{"text":"Thank you, Madam Kholid.","start":3758.33,"end":3760.01,"topics":[],"words":[{"text":"Thank","start":3758.33,"end":3758.69},{"text":"you,","start":3758.69,"end":3758.97},{"text":"Madam","start":3758.97,"end":3759.37},{"text":"Kholid.","start":3759.37,"end":3760.01}]},{"text":"And let me start by thanking you for providing us with this paper, the presentation and all the discussions we've had in the work stream.","start":3760.01,"end":3769.61,"topics":[],"words":[{"text":"And","start":3760.01,"end":3760.41},{"text":"let","start":3761.05,"end":3761.33},{"text":"me","start":3761.33,"end":3761.49},{"text":"start","start":3761.49,"end":3761.65},{"text":"by","start":3761.65,"end":3761.85},{"text":"thanking","start":3761.85,"end":3762.25},{"text":"you","start":3762.25,"end":3762.49},{"text":"for","start":3762.49,"end":3762.81},{"text":"providing","start":3764.25,"end":3764.73},{"text":"us","start":3764.73,"end":3764.97},{"text":"with","start":3764.97,"end":3765.17},{"text":"this","start":3765.17,"end":3765.37},{"text":"paper,","start":3765.37,"end":3765.73},{"text":"the","start":3765.73,"end":3765.97},{"text":"presentation","start":3765.97,"end":3766.53},{"text":"and","start":3766.53,"end":3766.77},{"text":"all","start":3766.77,"end":3766.89},{"text":"the","start":3766.89,"end":3767.01},{"text":"discussions","start":3767.01,"end":3767.49},{"text":"we've","start":3767.49,"end":3767.81},{"text":"had","start":3767.81,"end":3768.09},{"text":"in","start":3768.41,"end":3768.69},{"text":"the","start":3768.69,"end":3768.89},{"text":"work","start":3768.89,"end":3769.13},{"text":"stream.","start":3769.13,"end":3769.61}]},{"text":"Listening to the discussion, there seems to be some confusion in the room about what exactly is meant by economic substance and taxes that are similar to taxes on income by way of economic substance or in the paper it says have the same economic effect.","start":3770.65,"end":3794.19,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"Listening","start":3770.65,"end":3771.17},{"text":"to","start":3771.17,"end":3771.33},{"text":"the","start":3771.33,"end":3771.53},{"text":"discussion,","start":3771.53,"end":3772.25},{"text":"there","start":3773.69,"end":3774.05},{"text":"seems","start":3774.05,"end":3774.45},{"text":"to","start":3774.45,"end":3774.61},{"text":"be","start":3774.61,"end":3774.89},{"text":"some","start":3775.13,"end":3775.41},{"text":"confusion","start":3775.41,"end":3776.09},{"text":"in","start":3777.29,"end":3777.57},{"text":"the","start":3777.57,"end":3777.73},{"text":"room","start":3777.73,"end":3778.01},{"text":"about","start":3778.09,"end":3778.49},{"text":"what","start":3778.65,"end":3778.97},{"text":"exactly","start":3778.97,"end":3779.48},{"text":"is","start":3779.87,"end":3779.99},{"text":"meant","start":3779.99,"end":3780.23},{"text":"by","start":3780.23,"end":3780.51},{"text":"economic","start":3781.47,"end":3781.87},{"text":"substance","start":3782.11,"end":3782.67},{"text":"and","start":3782.67,"end":3782.99},{"text":"taxes","start":3782.99,"end":3783.51},{"text":"that","start":3783.51,"end":3783.71},{"text":"are","start":3783.71,"end":3784.03},{"text":"similar","start":3784.51,"end":3784.91},{"text":"to","start":3784.91,"end":3785.23},{"text":"taxes","start":3785.23,"end":3785.59},{"text":"on","start":3785.59,"end":3785.79},{"text":"income","start":3785.79,"end":3786.27},{"text":"by","start":3787.71,"end":3787.99},{"text":"way","start":3787.99,"end":3788.19},{"text":"of","start":3788.19,"end":3788.43},{"text":"economic","start":3788.43,"end":3788.75},{"text":"substance","start":3788.83,"end":3789.47},{"text":"or","start":3789.55,"end":3789.95},{"text":"in","start":3790.11,"end":3790.39},{"text":"the","start":3790.39,"end":3790.59},{"text":"paper","start":3790.59,"end":3790.99},{"text":"it","start":3791.55,"end":3791.91},{"text":"says","start":3791.91,"end":3792.27},{"text":"have","start":3792.43,"end":3792.79},{"text":"the","start":3792.79,"end":3793.03},{"text":"same","start":3793.03,"end":3793.27},{"text":"economic","start":3793.27,"end":3793.63},{"text":"effect.","start":3793.79,"end":3794.19}]},{"text":"And we think it would be wise to use the approach suggested by Canada that we have.","start":3794.91,"end":3803.95,"topics":[],"words":[{"text":"And","start":3794.91,"end":3795.31},{"text":"we","start":3795.549,"end":3795.83},{"text":"think","start":3795.83,"end":3795.99},{"text":"it","start":3795.99,"end":3796.19},{"text":"would","start":3796.19,"end":3796.43},{"text":"be","start":3796.43,"end":3796.75},{"text":"wise","start":3796.99,"end":3797.47},{"text":"to","start":3797.47,"end":3797.87},{"text":"use","start":3800.67,"end":3800.99},{"text":"the","start":3800.99,"end":3801.19},{"text":"approach","start":3801.19,"end":3801.47},{"text":"suggested","start":3801.71,"end":3802.31},{"text":"by","start":3802.31,"end":3802.51},{"text":"Canada","start":3802.51,"end":3802.83},{"text":"that","start":3802.99,"end":3803.39},{"text":"we","start":3803.39,"end":3803.67},{"text":"have.","start":3803.67,"end":3803.95}]},{"text":"It's very useful to to have this first round now, and I completely understand the goal of having a comprehensive coverage of the protocol, but that it would be informative of defining the scope with respect to taxes covered once we have had a thorough discussions of some of the other issues that comes up later.","start":3803.95,"end":3827.03,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"It's","start":3803.95,"end":3804.31},{"text":"very","start":3804.31,"end":3804.47},{"text":"useful","start":3804.47,"end":3804.87},{"text":"to","start":3804.87,"end":3805.04},{"text":"to","start":3805.19,"end":3805.31},{"text":"have","start":3805.31,"end":3805.47},{"text":"this","start":3805.47,"end":3805.75},{"text":"first","start":3806.87,"end":3807.23},{"text":"round","start":3807.23,"end":3807.59},{"text":"now,","start":3807.59,"end":3807.91},{"text":"and","start":3807.91,"end":3808.11},{"text":"I","start":3808.11,"end":3808.27},{"text":"completely","start":3808.27,"end":3808.79},{"text":"understand","start":3808.79,"end":3809.11},{"text":"the","start":3809.11,"end":3809.39},{"text":"goal","start":3809.39,"end":3809.63},{"text":"of","start":3809.63,"end":3809.83},{"text":"having","start":3809.83,"end":3810.03},{"text":"a","start":3810.03,"end":3810.19},{"text":"comprehensive","start":3810.19,"end":3810.87},{"text":"coverage","start":3811.75,"end":3812.27},{"text":"of","start":3812.27,"end":3812.39},{"text":"the","start":3812.39,"end":3812.51},{"text":"protocol,","start":3812.51,"end":3813.11},{"text":"but","start":3813.11,"end":3813.43},{"text":"that","start":3813.43,"end":3813.71},{"text":"it","start":3813.71,"end":3813.99},{"text":"would","start":3813.99,"end":3814.23},{"text":"be","start":3814.23,"end":3814.55},{"text":"informative","start":3815.19,"end":3815.91},{"text":"of","start":3815.99,"end":3816.39},{"text":"defining","start":3818.07,"end":3818.67},{"text":"the","start":3818.67,"end":3818.87},{"text":"scope","start":3818.87,"end":3819.27},{"text":"with","start":3819.27,"end":3819.47},{"text":"respect","start":3819.47,"end":3819.71},{"text":"to","start":3819.71,"end":3819.99},{"text":"taxes","start":3819.99,"end":3820.43},{"text":"covered","start":3820.43,"end":3820.95},{"text":"once","start":3821.35,"end":3821.67},{"text":"we","start":3821.67,"end":3821.87},{"text":"have","start":3821.87,"end":3822.15},{"text":"had","start":3822.15,"end":3822.47},{"text":"a","start":3822.47,"end":3822.63},{"text":"thorough","start":3822.63,"end":3822.95},{"text":"discussions","start":3822.95,"end":3823.51},{"text":"of","start":3823.51,"end":3823.91},{"text":"some","start":3824.07,"end":3824.35},{"text":"of","start":3824.35,"end":3824.47},{"text":"the","start":3824.47,"end":3824.59},{"text":"other","start":3824.59,"end":3824.83},{"text":"issues","start":3824.83,"end":3825.15},{"text":"that","start":3825.15,"end":3825.51},{"text":"comes","start":3825.67,"end":3826.03},{"text":"up","start":3826.03,"end":3826.39},{"text":"later.","start":3826.63,"end":3827.03}]}]},{"sentences":[{"text":"So we would support the approach suggested by Canada.","start":3827.11,"end":3829.91,"topics":[],"words":[{"text":"So","start":3827.11,"end":3827.47},{"text":"we","start":3827.47,"end":3827.71},{"text":"would","start":3827.71,"end":3827.87},{"text":"support","start":3827.87,"end":3828.15},{"text":"the","start":3828.15,"end":3828.43},{"text":"approach","start":3828.43,"end":3828.71},{"text":"suggested","start":3829.03,"end":3829.51},{"text":"by","start":3829.51,"end":3829.63},{"text":"Canada.","start":3829.63,"end":3829.91}]},{"text":"Thank you.","start":3830.15,"end":3830.57,"topics":[],"words":[{"text":"Thank","start":3830.15,"end":3830.43},{"text":"you.","start":3830.43,"end":3830.57}]},{"text":"Thank you very much.","start":3832,"end":3832.76,"topics":[],"words":[{"text":"Thank","start":3832,"end":3832.2},{"text":"you","start":3832.2,"end":3832.36},{"text":"very","start":3832.36,"end":3832.52},{"text":"much.","start":3832.52,"end":3832.76}]},{"text":"Norway Kenya, Please.","start":3832.76,"end":3834.24,"topics":[],"words":[{"text":"Norway","start":3832.76,"end":3833.28},{"text":"Kenya,","start":3833.28,"end":3833.88},{"text":"Please.","start":3833.88,"end":3834.24}]}]}],"speaker":{"name":null,"affiliation":"NOR","affiliation_full":"Norway","group":null,"function":"Representative"}},{"statement_number":43,"paragraphs":[{"sentences":[{"text":"Greetings, Khalid. Chair Secretariat in absentia.","start":3839.76,"end":3847.2,"topics":[],"words":[{"text":"Greetings,","start":3839.76,"end":3840.48},{"text":"Khalid.","start":3843.36,"end":3843.92},{"text":"Chair","start":3844.08,"end":3844.48},{"text":"Secretariat","start":3845.2,"end":3846.08},{"text":"in","start":3846.08,"end":3846.4},{"text":"absentia.","start":3846.4,"end":3847.2}]}]},{"sentences":[{"text":"I believe we are addressing a very pertinent issue at the moment.","start":3852.08,"end":3856.81,"topics":[],"words":[{"text":"I","start":3852.08,"end":3852.36},{"text":"believe","start":3852.36,"end":3852.6},{"text":"we","start":3852.6,"end":3852.84},{"text":"are","start":3852.84,"end":3852.96},{"text":"addressing","start":3852.96,"end":3853.52},{"text":"a","start":3854,"end":3854.28},{"text":"very","start":3854.28,"end":3854.52},{"text":"pertinent","start":3854.52,"end":3855.12},{"text":"issue","start":3855.12,"end":3855.44},{"text":"at","start":3856.25,"end":3856.33},{"text":"the","start":3856.33,"end":3856.45},{"text":"moment.","start":3856.45,"end":3856.81}]},{"text":"And it's so interesting that when you clearly elaborate what should not be discussed, it's when it comes up.","start":3857.13,"end":3866.01,"topics":[],"words":[{"text":"And","start":3857.13,"end":3857.41},{"text":"it's","start":3857.41,"end":3857.65},{"text":"so","start":3857.65,"end":3857.81},{"text":"interesting","start":3857.81,"end":3858.33},{"text":"that","start":3858.33,"end":3858.61},{"text":"when","start":3858.61,"end":3858.89},{"text":"you","start":3858.89,"end":3859.21},{"text":"clearly","start":3860.49,"end":3861.17},{"text":"elaborate","start":3861.17,"end":3862.01},{"text":"what","start":3863.05,"end":3863.41},{"text":"should","start":3863.41,"end":3863.65},{"text":"not","start":3863.65,"end":3863.85},{"text":"be","start":3863.85,"end":3864.09},{"text":"discussed,","start":3864.09,"end":3864.69},{"text":"it's","start":3864.69,"end":3865.05},{"text":"when","start":3865.05,"end":3865.25},{"text":"it","start":3865.25,"end":3865.45},{"text":"comes","start":3865.45,"end":3865.69},{"text":"up.","start":3865.69,"end":3866.01}]},{"text":"I can see the third bullet.","start":3866.57,"end":3868.97,"topics":[],"words":[{"text":"I","start":3866.57,"end":3866.85},{"text":"can","start":3866.85,"end":3867.09},{"text":"see","start":3867.09,"end":3867.45},{"text":"the","start":3867.93,"end":3868.21},{"text":"third","start":3868.21,"end":3868.45},{"text":"bullet.","start":3868.45,"end":3868.97}]},{"text":"You've indicated that we should avoid classification disputes and treaty conflicts, but actually we've started at that particular point.","start":3869.13,"end":3877.13,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"You've","start":3869.13,"end":3869.49},{"text":"indicated","start":3869.49,"end":3870.01},{"text":"that","start":3870.01,"end":3870.29},{"text":"we","start":3870.29,"end":3870.57},{"text":"should","start":3870.57,"end":3870.81},{"text":"avoid","start":3870.81,"end":3871.17},{"text":"classification","start":3871.17,"end":3871.97},{"text":"disputes","start":3871.97,"end":3872.45},{"text":"and","start":3872.45,"end":3872.61},{"text":"treaty","start":3872.61,"end":3873.01},{"text":"conflicts,","start":3873.01,"end":3873.53},{"text":"but","start":3874.01,"end":3874.33},{"text":"actually","start":3874.33,"end":3874.65},{"text":"we've","start":3875.13,"end":3875.53},{"text":"started","start":3875.53,"end":3875.77},{"text":"at","start":3875.77,"end":3876.05},{"text":"that","start":3876.05,"end":3876.25},{"text":"particular","start":3876.25,"end":3876.57},{"text":"point.","start":3876.73,"end":3877.13}]}]},{"sentences":[{"text":"I'm imagining a situation where if we were to write these rules 30 years ago, would we be able to know what kind of nexus that we want to align with either the services that we are looking at or the tax that are to be covered?","start":3880.09,"end":3899.98,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."},{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"I'm","start":3880.09,"end":3880.45},{"text":"imagining","start":3880.45,"end":3880.89},{"text":"a","start":3880.89,"end":3881.09},{"text":"situation","start":3881.09,"end":3881.61},{"text":"where","start":3881.69,"end":3882.09},{"text":"if","start":3882.62,"end":3882.74},{"text":"we","start":3882.74,"end":3882.9},{"text":"were","start":3882.9,"end":3883.14},{"text":"to","start":3883.14,"end":3883.5},{"text":"write","start":3883.9,"end":3884.38},{"text":"these","start":3884.38,"end":3884.62},{"text":"rules","start":3884.62,"end":3885.1},{"text":"30","start":3885.26,"end":3885.66},{"text":"years","start":3885.66,"end":3885.98},{"text":"ago,","start":3885.98,"end":3886.3},{"text":"would","start":3887.82,"end":3888.1},{"text":"we","start":3888.1,"end":3888.3},{"text":"be","start":3888.3,"end":3888.54},{"text":"able","start":3888.54,"end":3888.86},{"text":"to","start":3889.02,"end":3889.42},{"text":"know","start":3889.82,"end":3890.22},{"text":"what","start":3890.86,"end":3891.26},{"text":"kind","start":3891.26,"end":3891.54},{"text":"of","start":3891.54,"end":3891.82},{"text":"nexus","start":3892.46,"end":3893.1},{"text":"that","start":3893.1,"end":3893.3},{"text":"we","start":3893.3,"end":3893.5},{"text":"want","start":3893.5,"end":3893.7},{"text":"to","start":3893.7,"end":3893.86},{"text":"align","start":3893.86,"end":3894.26},{"text":"with","start":3894.26,"end":3894.62},{"text":"either","start":3895.66,"end":3896.14},{"text":"the","start":3896.3,"end":3896.62},{"text":"services","start":3896.62,"end":3896.94},{"text":"that","start":3896.94,"end":3897.22},{"text":"we","start":3897.22,"end":3897.34},{"text":"are","start":3897.34,"end":3897.46},{"text":"looking","start":3897.46,"end":3897.66},{"text":"at","start":3897.66,"end":3897.98},{"text":"or","start":3897.98,"end":3898.26},{"text":"the","start":3898.26,"end":3898.5},{"text":"tax","start":3898.5,"end":3898.819},{"text":"that","start":3898.819,"end":3899.06},{"text":"are","start":3899.06,"end":3899.18},{"text":"to","start":3899.18,"end":3899.3},{"text":"be","start":3899.3,"end":3899.46},{"text":"covered?","start":3899.46,"end":3899.98}]},{"text":"So when we are looking at the scope, we need to be in a situation where we are creating something futuristic.","start":3900.7,"end":3910.22,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"So","start":3900.7,"end":3900.98},{"text":"when","start":3900.98,"end":3901.14},{"text":"we","start":3901.14,"end":3901.3},{"text":"are","start":3901.3,"end":3901.46},{"text":"looking","start":3901.46,"end":3901.62},{"text":"at","start":3901.62,"end":3901.78},{"text":"the","start":3901.78,"end":3901.94},{"text":"scope,","start":3901.94,"end":3902.46},{"text":"we","start":3904.06,"end":3904.34},{"text":"need","start":3904.34,"end":3904.54},{"text":"to","start":3904.54,"end":3904.78},{"text":"be","start":3904.78,"end":3905.1},{"text":"in","start":3906.14,"end":3906.5},{"text":"a","start":3906.5,"end":3906.7},{"text":"situation","start":3906.7,"end":3907.18},{"text":"where","start":3907.26,"end":3907.66},{"text":"we","start":3907.82,"end":3908.14},{"text":"are","start":3908.14,"end":3908.34},{"text":"creating","start":3908.34,"end":3908.86},{"text":"something","start":3908.86,"end":3909.26},{"text":"futuristic.","start":3909.34,"end":3910.22}]},{"text":"Yes, we can come up with the nexus rules, but you must be knowing what are you targeting.","start":3910.79,"end":3918.47,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."},{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"Yes,","start":3910.79,"end":3911.03},{"text":"we","start":3911.03,"end":3911.23},{"text":"can","start":3911.23,"end":3911.43},{"text":"come","start":3911.43,"end":3911.63},{"text":"up","start":3911.63,"end":3911.83},{"text":"with","start":3911.83,"end":3912.03},{"text":"the","start":3912.03,"end":3912.19},{"text":"nexus","start":3912.19,"end":3912.79},{"text":"rules,","start":3913.91,"end":3914.47},{"text":"but","start":3915.11,"end":3915.47},{"text":"you","start":3915.47,"end":3915.75},{"text":"must","start":3915.75,"end":3916.03},{"text":"be","start":3916.03,"end":3916.31},{"text":"knowing","start":3916.31,"end":3916.79},{"text":"what","start":3917.27,"end":3917.59},{"text":"are","start":3917.59,"end":3917.79},{"text":"you","start":3917.79,"end":3917.95},{"text":"targeting.","start":3917.95,"end":3918.47}]},{"text":"Exactly.","start":3919.35,"end":3920.07,"topics":[],"words":[{"text":"Exactly.","start":3919.35,"end":3920.07}]},{"text":"So 20 years to come, we do not know how services will be provided.","start":3921.03,"end":3925.87,"topics":[{"key":"service-categorization","label":"Service Categorization","description":"Differentiating service types (e.g., physically performed, remotely provided, automated digital, core vs. ancillary) to enable tailored nexus rules, rates, and administration."}],"words":[{"text":"So","start":3921.03,"end":3921.43},{"text":"20","start":3922.47,"end":3922.83},{"text":"years","start":3922.83,"end":3923.07},{"text":"to","start":3923.07,"end":3923.23},{"text":"come,","start":3923.23,"end":3923.43},{"text":"we","start":3923.43,"end":3923.59},{"text":"do","start":3923.59,"end":3923.71},{"text":"not","start":3923.71,"end":3923.91},{"text":"know","start":3923.91,"end":3924.19},{"text":"how","start":3924.19,"end":3924.51},{"text":"services","start":3924.51,"end":3924.87},{"text":"will","start":3924.87,"end":3925.19},{"text":"be","start":3925.19,"end":3925.39},{"text":"provided.","start":3925.39,"end":3925.87}]}]},{"sentences":[{"text":"30 years.","start":3925.87,"end":3926.47,"topics":[],"words":[{"text":"30","start":3925.87,"end":3926.15},{"text":"years.","start":3926.15,"end":3926.47}]},{"text":"So we have to capture broadly the services at this particular point.","start":3927.03,"end":3932.07,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"So","start":3927.03,"end":3927.27},{"text":"we","start":3927.27,"end":3927.43},{"text":"have","start":3927.43,"end":3927.67},{"text":"to","start":3927.67,"end":3927.87},{"text":"capture","start":3927.87,"end":3928.39},{"text":"broadly","start":3928.63,"end":3929.27},{"text":"the","start":3929.91,"end":3930.23},{"text":"services","start":3930.23,"end":3930.55},{"text":"at","start":3930.79,"end":3931.07},{"text":"this","start":3931.07,"end":3931.27},{"text":"particular","start":3931.27,"end":3931.59},{"text":"point.","start":3931.67,"end":3932.07}]},{"text":"Then as we go along, we look at the taxes that need to be covered.","start":3933.27,"end":3937.11,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"Then","start":3933.27,"end":3933.67},{"text":"as","start":3933.75,"end":3934.07},{"text":"we","start":3934.07,"end":3934.27},{"text":"go","start":3934.27,"end":3934.47},{"text":"along,","start":3934.47,"end":3934.79},{"text":"we","start":3934.79,"end":3935.11},{"text":"look","start":3935.11,"end":3935.31},{"text":"at","start":3935.31,"end":3935.43},{"text":"the","start":3935.43,"end":3935.55},{"text":"taxes","start":3935.55,"end":3935.99},{"text":"that","start":3935.99,"end":3936.19},{"text":"need","start":3936.19,"end":3936.35},{"text":"to","start":3936.35,"end":3936.47},{"text":"be","start":3936.47,"end":3936.59},{"text":"covered.","start":3936.59,"end":3937.11}]},{"text":"And if there are exceptions, then we point out, and I think it has been clearly put across on the issue of VAT and sales.","start":3937.28,"end":3945.4,"topics":[{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."}],"words":[{"text":"And","start":3937.28,"end":3937.4},{"text":"if","start":3937.4,"end":3937.52},{"text":"there","start":3937.52,"end":3937.64},{"text":"are","start":3937.64,"end":3937.8},{"text":"exceptions,","start":3937.8,"end":3938.36},{"text":"then","start":3938.36,"end":3938.64},{"text":"we","start":3938.64,"end":3938.88},{"text":"point","start":3938.88,"end":3939.12},{"text":"out,","start":3939.12,"end":3939.44},{"text":"and","start":3939.68,"end":3939.96},{"text":"I","start":3939.96,"end":3940.12},{"text":"think","start":3940.12,"end":3940.32},{"text":"it","start":3940.32,"end":3940.52},{"text":"has","start":3940.52,"end":3940.72},{"text":"been","start":3940.72,"end":3941.04},{"text":"clearly","start":3941.12,"end":3941.68},{"text":"put","start":3941.68,"end":3941.92},{"text":"across","start":3941.92,"end":3942.24},{"text":"on","start":3942.88,"end":3943.16},{"text":"the","start":3943.16,"end":3943.32},{"text":"issue","start":3943.32,"end":3943.52},{"text":"of","start":3943.52,"end":3943.72},{"text":"VAT","start":3943.72,"end":3944.16},{"text":"and","start":3944.72,"end":3945.04},{"text":"sales.","start":3945.04,"end":3945.4}]},{"text":"On tax.","start":3945.4,"end":3945.84,"topics":[],"words":[{"text":"On","start":3945.4,"end":3945.56},{"text":"tax.","start":3945.56,"end":3945.84}]}]},{"sentences":[{"text":"Tax on sales.","start":3947.36,"end":3948.4,"topics":[],"words":[{"text":"Tax","start":3947.36,"end":3947.68},{"text":"on","start":3947.68,"end":3947.88},{"text":"sales.","start":3947.88,"end":3948.4}]},{"text":"So I think it's a question of trying to cover in the broad or make the definition as broad as possible, so that as we go along, as we look at the other factors that will come down the line, we are able now to steer the conversation clearly as to what will suit the problems that exist.","start":3948.96,"end":3974.77,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"So","start":3948.96,"end":3949.24},{"text":"I","start":3949.24,"end":3949.4},{"text":"think","start":3949.4,"end":3949.6},{"text":"it's","start":3949.6,"end":3949.92},{"text":"a","start":3949.92,"end":3950.04},{"text":"question","start":3950.04,"end":3950.32},{"text":"of","start":3950.32,"end":3950.64},{"text":"trying","start":3950.64,"end":3950.96},{"text":"to","start":3950.96,"end":3951.32},{"text":"cover","start":3951.32,"end":3951.68},{"text":"in","start":3952.64,"end":3952.92},{"text":"the","start":3952.92,"end":3953.199},{"text":"broad","start":3953.199,"end":3953.6},{"text":"or","start":3956,"end":3956.32},{"text":"make","start":3956.32,"end":3956.56},{"text":"the","start":3956.56,"end":3956.76},{"text":"definition","start":3956.76,"end":3957.28},{"text":"as","start":3957.28,"end":3957.48},{"text":"broad","start":3957.48,"end":3957.68},{"text":"as","start":3957.68,"end":3957.92},{"text":"possible,","start":3957.92,"end":3958.24},{"text":"so","start":3959.36,"end":3959.64},{"text":"that","start":3959.64,"end":3959.92},{"text":"as","start":3960.4,"end":3960.72},{"text":"we","start":3960.72,"end":3961.04},{"text":"go","start":3961.04,"end":3961.32},{"text":"along,","start":3961.32,"end":3961.6},{"text":"as","start":3962.08,"end":3962.4},{"text":"we","start":3962.4,"end":3962.68},{"text":"look","start":3962.68,"end":3962.96},{"text":"at","start":3962.96,"end":3963.28},{"text":"the","start":3966.37,"end":3966.53},{"text":"other","start":3966.53,"end":3966.77},{"text":"factors","start":3966.77,"end":3967.17},{"text":"that","start":3967.17,"end":3967.37},{"text":"will","start":3967.37,"end":3967.57},{"text":"come","start":3967.57,"end":3967.85},{"text":"down","start":3967.85,"end":3968.13},{"text":"the","start":3968.13,"end":3968.33},{"text":"line,","start":3968.33,"end":3968.61},{"text":"we","start":3969.09,"end":3969.37},{"text":"are","start":3969.37,"end":3969.53},{"text":"able","start":3969.53,"end":3969.81},{"text":"now","start":3969.81,"end":3970.09},{"text":"to","start":3970.09,"end":3970.25},{"text":"steer","start":3970.25,"end":3970.69},{"text":"the","start":3970.69,"end":3970.93},{"text":"conversation","start":3970.93,"end":3971.57},{"text":"clearly","start":3971.89,"end":3972.41},{"text":"as","start":3972.41,"end":3972.57},{"text":"to","start":3972.57,"end":3972.73},{"text":"what","start":3972.73,"end":3972.89},{"text":"will","start":3972.89,"end":3973.13},{"text":"suit","start":3973.13,"end":3973.53},{"text":"the","start":3973.53,"end":3973.77},{"text":"problems","start":3973.77,"end":3974.17},{"text":"that","start":3974.17,"end":3974.37},{"text":"exist.","start":3974.37,"end":3974.77}]},{"text":"Thank you.","start":3974.85,"end":3975.41,"topics":[],"words":[{"text":"Thank","start":3974.85,"end":3975.17},{"text":"you.","start":3975.17,"end":3975.41}]},{"text":"Thank you very much.","start":3977.33,"end":3978.29,"topics":[],"words":[{"text":"Thank","start":3977.33,"end":3977.69},{"text":"you","start":3977.69,"end":3977.85},{"text":"very","start":3977.85,"end":3978.01},{"text":"much.","start":3978.01,"end":3978.29}]},{"text":"Kenya, Nigeria.","start":3978.69,"end":3980.53,"topics":[],"words":[{"text":"Kenya,","start":3978.69,"end":3979.33},{"text":"Nigeria.","start":3979.889,"end":3980.53}]}]}],"speaker":{"name":null,"affiliation":"KEN","affiliation_full":"Kenya","group":null,"function":"Representative"}},{"statement_number":44,"paragraphs":[{"sentences":[{"text":"Please go ahead.","start":3980.53,"end":3981.33,"topics":[],"words":[{"text":"Please","start":3980.53,"end":3980.81},{"text":"go","start":3980.81,"end":3981.05},{"text":"ahead.","start":3981.05,"end":3981.33}]}]},{"sentences":[{"text":"Thank you again, Madam colleagues.","start":3985.09,"end":3987.97,"topics":[],"words":[{"text":"Thank","start":3985.09,"end":3985.45},{"text":"you","start":3985.45,"end":3985.61},{"text":"again,","start":3985.61,"end":3985.89},{"text":"Madam","start":3986.77,"end":3987.25},{"text":"colleagues.","start":3987.25,"end":3987.97}]},{"text":"Now I will be speaking on behalf of Nigeria and not the African group.","start":3988.29,"end":3992.58,"topics":[],"words":[{"text":"Now","start":3988.29,"end":3988.57},{"text":"I","start":3988.57,"end":3988.73},{"text":"will","start":3988.73,"end":3988.85},{"text":"be","start":3988.85,"end":3988.97},{"text":"speaking","start":3988.97,"end":3989.29},{"text":"on","start":3989.29,"end":3989.53},{"text":"behalf","start":3989.53,"end":3989.85},{"text":"of","start":3989.85,"end":3990.09},{"text":"Nigeria","start":3990.09,"end":3990.77},{"text":"and","start":3990.77,"end":3991.01},{"text":"not","start":3991.01,"end":3991.33},{"text":"the","start":3991.7,"end":3991.82},{"text":"African","start":3991.82,"end":3992.26},{"text":"group.","start":3992.26,"end":3992.58}]}]},{"sentences":[{"text":"In Nigeria, we have a proverb that says, you don't start backing a child from his legs for us.","start":3995.22,"end":4006.98,"topics":[],"words":[{"text":"In","start":3995.22,"end":3995.5},{"text":"Nigeria,","start":3995.5,"end":3996.18},{"text":"we","start":3996.9,"end":3997.3},{"text":"have","start":3998.02,"end":3998.34},{"text":"a","start":3998.34,"end":3998.54},{"text":"proverb","start":3998.54,"end":3999.14},{"text":"that","start":3999.62,"end":3999.94},{"text":"says,","start":3999.94,"end":4000.26},{"text":"you","start":4000.26,"end":4000.54},{"text":"don't","start":4000.54,"end":4000.78},{"text":"start","start":4000.78,"end":4001.06},{"text":"backing","start":4001.06,"end":4001.7},{"text":"a","start":4001.7,"end":4001.9},{"text":"child","start":4001.9,"end":4002.18},{"text":"from","start":4002.42,"end":4002.74},{"text":"his","start":4002.74,"end":4003.06},{"text":"legs","start":4003.22,"end":4003.78},{"text":"for","start":4006.34,"end":4006.66},{"text":"us.","start":4006.66,"end":4006.98}]},{"text":"And it's something we should also.","start":4007.619,"end":4009.7,"topics":[],"words":[{"text":"And","start":4007.619,"end":4008.02},{"text":"it's","start":4008.34,"end":4008.7},{"text":"something","start":4008.7,"end":4008.9},{"text":"we","start":4008.9,"end":4009.14},{"text":"should","start":4009.14,"end":4009.38},{"text":"also.","start":4009.38,"end":4009.7}]},{"text":"We also note that there's hardly, from my understanding, there's hardly any country, I'm not aware of any, that starts its tax law by stating nexus or sourcing rule.","start":4010.02,"end":4024.11,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"We","start":4010.02,"end":4010.3},{"text":"also","start":4010.3,"end":4010.54},{"text":"note","start":4010.54,"end":4010.9},{"text":"that","start":4010.9,"end":4011.22},{"text":"there's","start":4011.22,"end":4011.66},{"text":"hardly,","start":4011.66,"end":4012.1},{"text":"from","start":4012.26,"end":4012.66},{"text":"my","start":4012.9,"end":4013.18},{"text":"understanding,","start":4013.18,"end":4013.94},{"text":"there's","start":4014.26,"end":4014.7},{"text":"hardly","start":4014.7,"end":4015.02},{"text":"any","start":4015.02,"end":4015.26},{"text":"country,","start":4015.26,"end":4015.62},{"text":"I'm","start":4015.86,"end":4016.18},{"text":"not","start":4016.18,"end":4016.26},{"text":"aware","start":4016.26,"end":4016.5},{"text":"of","start":4016.5,"end":4016.62},{"text":"any,","start":4016.62,"end":4016.9},{"text":"that","start":4017.31,"end":4017.47},{"text":"starts","start":4017.47,"end":4017.83},{"text":"its","start":4017.83,"end":4018.03},{"text":"tax","start":4018.03,"end":4018.27},{"text":"law","start":4018.27,"end":4018.59},{"text":"by","start":4019.23,"end":4019.63},{"text":"stating","start":4020.51,"end":4021.15},{"text":"nexus","start":4021.71,"end":4022.43},{"text":"or","start":4022.67,"end":4023.03},{"text":"sourcing","start":4023.03,"end":4023.67},{"text":"rule.","start":4023.67,"end":4024.11}]},{"text":"The stat law starts by the coverage of what the law we cover what is considered as income.","start":4024.35,"end":4032.91,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"The","start":4024.35,"end":4024.75},{"text":"stat","start":4025.23,"end":4025.59},{"text":"law","start":4025.59,"end":4025.95},{"text":"starts","start":4026.91,"end":4027.47},{"text":"by","start":4027.47,"end":4027.71},{"text":"the","start":4027.71,"end":4027.95},{"text":"coverage","start":4027.95,"end":4028.51},{"text":"of","start":4028.51,"end":4028.79},{"text":"what","start":4028.79,"end":4029.15},{"text":"the","start":4030.35,"end":4030.63},{"text":"law","start":4030.63,"end":4030.87},{"text":"we","start":4030.87,"end":4031.11},{"text":"cover","start":4031.11,"end":4031.35},{"text":"what","start":4031.35,"end":4031.63},{"text":"is","start":4031.63,"end":4031.83},{"text":"considered","start":4031.83,"end":4032.23},{"text":"as","start":4032.23,"end":4032.43},{"text":"income.","start":4032.43,"end":4032.91}]},{"text":"Similarly, if you go to the tax treaty, it doesn't start with nexus or sourcing rule.","start":4033.63,"end":4039.43,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"Similarly,","start":4033.63,"end":4034.23},{"text":"if","start":4034.23,"end":4034.39},{"text":"you","start":4034.39,"end":4034.55},{"text":"go","start":4034.55,"end":4034.67},{"text":"to","start":4034.67,"end":4034.79},{"text":"the","start":4034.79,"end":4034.95},{"text":"tax","start":4034.95,"end":4035.15},{"text":"treaty,","start":4035.15,"end":4035.79},{"text":"it","start":4035.87,"end":4036.19},{"text":"doesn't","start":4036.19,"end":4036.47},{"text":"start","start":4036.47,"end":4036.75},{"text":"with","start":4036.75,"end":4037.07},{"text":"nexus","start":4037.07,"end":4037.71},{"text":"or","start":4038.19,"end":4038.55},{"text":"sourcing","start":4038.55,"end":4039.07},{"text":"rule.","start":4039.07,"end":4039.43}]}]},{"sentences":[{"text":"It starts with covered income.","start":4039.43,"end":4042.43,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"It","start":4039.43,"end":4039.67},{"text":"starts","start":4039.67,"end":4040.15},{"text":"with","start":4040.15,"end":4040.43},{"text":"covered","start":4041.07,"end":4041.79},{"text":"income.","start":4041.87,"end":4042.43}]},{"text":"So, Madam Kholid, we agree with the paper as is presently presented that we should start with covered taxes or income that will be subject to this rule.","start":4043.32,"end":4057.24,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"So,","start":4043.32,"end":4043.48},{"text":"Madam","start":4043.48,"end":4043.84},{"text":"Kholid,","start":4043.84,"end":4044.44},{"text":"we","start":4044.68,"end":4045.08},{"text":"agree","start":4045.24,"end":4045.64},{"text":"with","start":4045.64,"end":4045.92},{"text":"the","start":4045.92,"end":4046.08},{"text":"paper","start":4046.08,"end":4046.52},{"text":"as","start":4046.52,"end":4046.8},{"text":"is","start":4046.8,"end":4047},{"text":"presently","start":4047,"end":4047.6},{"text":"presented","start":4047.6,"end":4048.28},{"text":"that","start":4048.44,"end":4048.84},{"text":"we","start":4049.08,"end":4049.48},{"text":"should","start":4049.48,"end":4049.84},{"text":"start","start":4049.84,"end":4050.2},{"text":"with","start":4050.6,"end":4051},{"text":"covered","start":4052.76,"end":4053.4},{"text":"taxes","start":4053.4,"end":4053.88},{"text":"or","start":4053.88,"end":4054.12},{"text":"income","start":4054.12,"end":4054.6},{"text":"that","start":4055.16,"end":4055.48},{"text":"will","start":4055.48,"end":4055.64},{"text":"be","start":4055.64,"end":4055.76},{"text":"subject","start":4055.76,"end":4056.2},{"text":"to","start":4056.28,"end":4056.56},{"text":"this","start":4056.56,"end":4056.8},{"text":"rule.","start":4056.8,"end":4057.24}]},{"text":"And we also agree with the paper that the covered taxes should not just be taxes we call by labor income tax, but every other taxes that function as income taxes.","start":4057.32,"end":4073.9,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":4057.32,"end":4057.72},{"text":"we","start":4057.96,"end":4058.32},{"text":"also","start":4058.32,"end":4058.64},{"text":"agree","start":4058.64,"end":4058.959},{"text":"with","start":4058.959,"end":4059.16},{"text":"the","start":4059.16,"end":4059.28},{"text":"paper","start":4059.28,"end":4059.64},{"text":"that","start":4059.8,"end":4060.2},{"text":"the","start":4060.68,"end":4061},{"text":"covered","start":4061,"end":4061.44},{"text":"taxes","start":4061.44,"end":4061.96},{"text":"should","start":4062.12,"end":4062.44},{"text":"not","start":4062.44,"end":4062.68},{"text":"just","start":4062.68,"end":4062.92},{"text":"be","start":4062.92,"end":4063.24},{"text":"taxes","start":4063.88,"end":4064.52},{"text":"we","start":4065.4,"end":4065.72},{"text":"call","start":4065.72,"end":4066.04},{"text":"by","start":4066.92,"end":4067.24},{"text":"labor","start":4067.24,"end":4067.72},{"text":"income","start":4067.72,"end":4068.16},{"text":"tax,","start":4068.16,"end":4068.44},{"text":"but","start":4068.82,"end":4069.06},{"text":"every","start":4069.3,"end":4069.7},{"text":"other","start":4069.78,"end":4070.18},{"text":"taxes","start":4070.18,"end":4070.82},{"text":"that","start":4070.9,"end":4071.3},{"text":"function","start":4071.3,"end":4071.94},{"text":"as","start":4072.1,"end":4072.5},{"text":"income","start":4072.58,"end":4073.14},{"text":"taxes.","start":4073.3,"end":4073.9}]},{"text":"And how we see this is that if there is a service, any income that is earned from that service, any tax imposed on that income, will constitute taxes on income for this purpose.","start":4073.9,"end":4088.1,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":4073.9,"end":4074.14},{"text":"how","start":4074.14,"end":4074.3},{"text":"we","start":4074.3,"end":4074.46},{"text":"see","start":4074.46,"end":4074.66},{"text":"this","start":4074.66,"end":4074.94},{"text":"is","start":4074.94,"end":4075.22},{"text":"that","start":4075.22,"end":4075.54},{"text":"if","start":4075.94,"end":4076.34},{"text":"there","start":4076.5,"end":4076.78},{"text":"is","start":4076.78,"end":4077.06},{"text":"a","start":4078.02,"end":4078.34},{"text":"service,","start":4078.34,"end":4078.66},{"text":"any","start":4079.7,"end":4080.1},{"text":"income","start":4080.26,"end":4080.78},{"text":"that","start":4080.78,"end":4081.02},{"text":"is","start":4081.02,"end":4081.22},{"text":"earned","start":4081.22,"end":4081.54},{"text":"from","start":4081.54,"end":4081.74},{"text":"that","start":4081.74,"end":4081.98},{"text":"service,","start":4081.98,"end":4082.34},{"text":"any","start":4082.66,"end":4083.02},{"text":"tax","start":4083.02,"end":4083.34},{"text":"imposed","start":4083.34,"end":4083.86},{"text":"on","start":4083.86,"end":4084.06},{"text":"that","start":4084.06,"end":4084.26},{"text":"income,","start":4084.26,"end":4084.66},{"text":"will","start":4084.98,"end":4085.3},{"text":"constitute","start":4085.3,"end":4085.94},{"text":"taxes","start":4086.26,"end":4086.78},{"text":"on","start":4086.78,"end":4086.98},{"text":"income","start":4086.98,"end":4087.34},{"text":"for","start":4087.34,"end":4087.46},{"text":"this","start":4087.46,"end":4087.62},{"text":"purpose.","start":4087.62,"end":4088.1}]},{"text":"So we are not looking at the label, we are looking at a broad scope that covers all taxes that is imposed on such income.","start":4088.18,"end":4096.74,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"So","start":4088.18,"end":4088.42},{"text":"we","start":4088.42,"end":4088.54},{"text":"are","start":4088.54,"end":4088.7},{"text":"not","start":4088.7,"end":4088.86},{"text":"looking","start":4088.86,"end":4089.06},{"text":"at","start":4089.06,"end":4089.26},{"text":"the","start":4089.26,"end":4089.38},{"text":"label,","start":4089.38,"end":4089.86},{"text":"we","start":4089.94,"end":4090.22},{"text":"are","start":4090.22,"end":4090.38},{"text":"looking","start":4090.38,"end":4090.62},{"text":"at","start":4090.62,"end":4090.98},{"text":"a","start":4091.3,"end":4091.58},{"text":"broad","start":4091.58,"end":4091.86},{"text":"scope","start":4092.18,"end":4092.9},{"text":"that","start":4092.9,"end":4093.22},{"text":"covers","start":4093.22,"end":4093.78},{"text":"all","start":4093.86,"end":4094.22},{"text":"taxes","start":4094.22,"end":4094.74},{"text":"that","start":4094.74,"end":4094.94},{"text":"is","start":4094.94,"end":4095.1},{"text":"imposed","start":4095.1,"end":4095.54},{"text":"on","start":4095.54,"end":4095.82},{"text":"such","start":4095.82,"end":4096.18},{"text":"income.","start":4096.18,"end":4096.74}]}]},{"sentences":[{"text":"Thank you. Thank you.","start":4097.16,"end":4100.08,"topics":[],"words":[{"text":"Thank","start":4097.16,"end":4097.36},{"text":"you.","start":4097.36,"end":4097.64},{"text":"Thank","start":4099.56,"end":4099.92},{"text":"you.","start":4099.92,"end":4100.08}]},{"text":"Nigeria Senegal.","start":4100.08,"end":4101.88,"topics":[],"words":[{"text":"Nigeria","start":4100.08,"end":4100.76},{"text":"Senegal.","start":4101.16,"end":4101.88}]},{"text":"Please come.","start":4101.88,"end":4102.52,"topics":[],"words":[{"text":"Please","start":4101.88,"end":4102.16},{"text":"come.","start":4102.16,"end":4102.52}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":null,"function":"Representative"}},{"statement_number":45,"paragraphs":[{"sentences":[{"text":"Thank you very much, madam, for giving me the floor.","start":4105.48,"end":4108.44,"topics":[],"words":[{"text":"Thank","start":4105.48,"end":4105.84},{"text":"you","start":4105.84,"end":4106.12},{"text":"very","start":4106.52,"end":4106.84},{"text":"much,","start":4106.84,"end":4107.08},{"text":"madam,","start":4107.08,"end":4107.44},{"text":"for","start":4107.44,"end":4107.56},{"text":"giving","start":4107.56,"end":4107.76},{"text":"me","start":4107.76,"end":4107.88},{"text":"the","start":4107.88,"end":4108},{"text":"floor.","start":4108,"end":4108.44}]},{"text":"I just wanted to speak about the approach that we're taking.","start":4110.28,"end":4113.56,"topics":[],"words":[{"text":"I","start":4110.28,"end":4110.56},{"text":"just","start":4110.56,"end":4110.76},{"text":"wanted","start":4110.76,"end":4111.2},{"text":"to","start":4111.2,"end":4111.52},{"text":"speak","start":4111.52,"end":4111.84},{"text":"about","start":4111.84,"end":4112.04},{"text":"the","start":4112.04,"end":4112.28},{"text":"approach","start":4112.28,"end":4112.6},{"text":"that","start":4112.759,"end":4113},{"text":"we're","start":4113,"end":4113.28},{"text":"taking.","start":4113.28,"end":4113.56}]},{"text":"We have received a mandate to draft a protocol on cross border services in the context of a. Of a highly digitalized economy.","start":4113.96,"end":4124.94,"topics":[],"words":[{"text":"We","start":4113.96,"end":4114.28},{"text":"have","start":4114.28,"end":4114.48},{"text":"received","start":4114.48,"end":4114.76},{"text":"a","start":4115,"end":4115.4},{"text":"mandate","start":4115.48,"end":4116.2},{"text":"to","start":4116.36,"end":4116.64},{"text":"draft","start":4116.64,"end":4117.08},{"text":"a","start":4117.08,"end":4117.32},{"text":"protocol","start":4117.32,"end":4117.96},{"text":"on","start":4118.12,"end":4118.44},{"text":"cross","start":4118.44,"end":4118.8},{"text":"border","start":4118.8,"end":4119.24},{"text":"services","start":4119.32,"end":4119.72},{"text":"in","start":4121.08,"end":4121.36},{"text":"the","start":4121.36,"end":4121.52},{"text":"context","start":4121.52,"end":4121.88},{"text":"of","start":4121.88,"end":4122.12},{"text":"a.","start":4122.12,"end":4122.44},{"text":"Of","start":4122.62,"end":4122.74},{"text":"a","start":4122.74,"end":4123.02},{"text":"highly","start":4123.18,"end":4123.66},{"text":"digitalized","start":4123.66,"end":4124.54},{"text":"economy.","start":4124.54,"end":4124.94}]}]},{"sentences":[{"text":"And that leads us to ask the following question.","start":4127.58,"end":4130.06,"topics":[],"words":[{"text":"And","start":4127.58,"end":4127.86},{"text":"that","start":4127.86,"end":4128.1},{"text":"leads","start":4128.1,"end":4128.46},{"text":"us","start":4128.46,"end":4128.62},{"text":"to","start":4128.62,"end":4128.82},{"text":"ask","start":4128.82,"end":4129.06},{"text":"the","start":4129.06,"end":4129.3},{"text":"following","start":4129.3,"end":4129.58},{"text":"question.","start":4129.66,"end":4130.06}]},{"text":"What do we want to stipulate?","start":4130.86,"end":4133.5,"topics":[],"words":[{"text":"What","start":4130.86,"end":4131.22},{"text":"do","start":4131.22,"end":4131.46},{"text":"we","start":4131.46,"end":4131.62},{"text":"want","start":4131.62,"end":4131.9},{"text":"to","start":4132.06,"end":4132.46},{"text":"stipulate?","start":4132.7,"end":4133.5}]},{"text":"First and foremost, we're talking about service providers, both traditional service providers and new forms of service providers.","start":4133.5,"end":4143.1,"topics":[{"key":"service-categorization","label":"Service Categorization","description":"Differentiating service types (e.g., physically performed, remotely provided, automated digital, core vs. ancillary) to enable tailored nexus rules, rates, and administration."}],"words":[{"text":"First","start":4133.5,"end":4133.82},{"text":"and","start":4133.82,"end":4134.06},{"text":"foremost,","start":4134.06,"end":4134.7},{"text":"we're","start":4135.5,"end":4135.94},{"text":"talking","start":4135.94,"end":4136.26},{"text":"about","start":4136.26,"end":4136.62},{"text":"service","start":4137.34,"end":4137.74},{"text":"providers,","start":4137.82,"end":4138.62},{"text":"both","start":4139.02,"end":4139.42},{"text":"traditional","start":4139.42,"end":4140.02},{"text":"service","start":4140.02,"end":4140.26},{"text":"providers","start":4140.26,"end":4140.9},{"text":"and","start":4140.9,"end":4141.18},{"text":"new","start":4141.18,"end":4141.54},{"text":"forms","start":4141.54,"end":4141.9},{"text":"of","start":4141.9,"end":4142.06},{"text":"service","start":4142.06,"end":4142.38},{"text":"providers.","start":4142.38,"end":4143.1}]},{"text":"So if we're not able, first of all to define the scope, then we won't be able to make headway on how we will actually.","start":4143.42,"end":4151.51,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"So","start":4143.42,"end":4143.66},{"text":"if","start":4143.66,"end":4143.78},{"text":"we're","start":4143.78,"end":4144.06},{"text":"not","start":4144.06,"end":4144.26},{"text":"able,","start":4144.26,"end":4144.62},{"text":"first","start":4144.94,"end":4145.26},{"text":"of","start":4145.26,"end":4145.42},{"text":"all","start":4145.42,"end":4145.58},{"text":"to","start":4145.58,"end":4145.78},{"text":"define","start":4145.78,"end":4146.14},{"text":"the","start":4146.14,"end":4146.46},{"text":"scope,","start":4146.46,"end":4147.1},{"text":"then","start":4148.31,"end":4148.47},{"text":"we","start":4148.47,"end":4148.67},{"text":"won't","start":4148.67,"end":4148.95},{"text":"be","start":4148.95,"end":4149.11},{"text":"able","start":4149.11,"end":4149.23},{"text":"to","start":4149.23,"end":4149.39},{"text":"make","start":4149.39,"end":4149.59},{"text":"headway","start":4149.59,"end":4150.11},{"text":"on","start":4150.11,"end":4150.43},{"text":"how","start":4150.43,"end":4150.75},{"text":"we","start":4150.75,"end":4150.99},{"text":"will","start":4150.99,"end":4151.19},{"text":"actually.","start":4151.19,"end":4151.51}]},{"text":"How this tax will actually be levied.","start":4152.39,"end":4154.31,"topics":[],"words":[{"text":"How","start":4152.39,"end":4152.71},{"text":"this","start":4152.71,"end":4152.91},{"text":"tax","start":4152.91,"end":4153.15},{"text":"will","start":4153.15,"end":4153.39},{"text":"actually","start":4153.39,"end":4153.59},{"text":"be","start":4153.59,"end":4153.79},{"text":"levied.","start":4153.79,"end":4154.31}]}]},{"sentences":[{"text":"The scope comes first and how we define this scope.","start":4154.55,"end":4158.47,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"The","start":4154.55,"end":4154.87},{"text":"scope","start":4154.87,"end":4155.39},{"text":"comes","start":4155.39,"end":4155.75},{"text":"first","start":4155.99,"end":4156.31},{"text":"and","start":4156.31,"end":4156.55},{"text":"how","start":4156.55,"end":4156.79},{"text":"we","start":4156.79,"end":4157.07},{"text":"define","start":4157.07,"end":4157.63},{"text":"this","start":4157.63,"end":4157.95},{"text":"scope.","start":4157.95,"end":4158.47}]},{"text":"Once we do that, we will know how the tax will be levied and that is how we will then link it to the rules.","start":4158.95,"end":4168.55,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"Once","start":4158.95,"end":4159.27},{"text":"we","start":4159.27,"end":4159.51},{"text":"do","start":4159.51,"end":4159.71},{"text":"that,","start":4159.71,"end":4159.95},{"text":"we","start":4159.95,"end":4160.23},{"text":"will","start":4160.23,"end":4160.55},{"text":"know","start":4160.55,"end":4160.95},{"text":"how","start":4161.03,"end":4161.35},{"text":"the","start":4161.35,"end":4161.55},{"text":"tax","start":4161.55,"end":4161.83},{"text":"will","start":4161.99,"end":4162.39},{"text":"be","start":4162.39,"end":4162.79},{"text":"levied","start":4162.87,"end":4163.51},{"text":"and","start":4164.23,"end":4164.63},{"text":"that","start":4164.95,"end":4165.35},{"text":"is","start":4165.75,"end":4166.07},{"text":"how","start":4166.07,"end":4166.27},{"text":"we","start":4166.27,"end":4166.43},{"text":"will","start":4166.43,"end":4166.59},{"text":"then","start":4166.59,"end":4166.75},{"text":"link","start":4166.75,"end":4166.99},{"text":"it","start":4166.99,"end":4167.27},{"text":"to","start":4167.35,"end":4167.71},{"text":"the","start":4167.71,"end":4168.03},{"text":"rules.","start":4168.03,"end":4168.55}]},{"text":"In your presentation you spoke about different links, links to payments, payments for digital services.","start":4169.27,"end":4176.2,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"In","start":4169.27,"end":4169.59},{"text":"your","start":4169.59,"end":4169.91},{"text":"presentation","start":4170.55,"end":4171.35},{"text":"you","start":4171.43,"end":4171.75},{"text":"spoke","start":4171.75,"end":4172.23},{"text":"about","start":4172.23,"end":4172.43},{"text":"different","start":4172.43,"end":4172.79},{"text":"links,","start":4172.79,"end":4173.27},{"text":"links","start":4173.27,"end":4173.67},{"text":"to","start":4173.67,"end":4173.99},{"text":"payments,","start":4174.52,"end":4174.92},{"text":"payments","start":4174.92,"end":4175.36},{"text":"for","start":4175.36,"end":4175.52},{"text":"digital","start":4175.52,"end":4175.8},{"text":"services.","start":4175.8,"end":4176.2}]},{"text":"There's also a physical link which takes us to traditional service providers.","start":4176.6,"end":4182.08,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"There's","start":4176.6,"end":4176.96},{"text":"also","start":4176.96,"end":4177.12},{"text":"a","start":4177.12,"end":4177.32},{"text":"physical","start":4177.32,"end":4177.88},{"text":"link","start":4178.12,"end":4178.6},{"text":"which","start":4179.24,"end":4179.64},{"text":"takes","start":4179.88,"end":4180.32},{"text":"us","start":4180.32,"end":4180.52},{"text":"to","start":4180.52,"end":4180.72},{"text":"traditional","start":4180.72,"end":4181.2},{"text":"service","start":4181.2,"end":4181.44},{"text":"providers.","start":4181.44,"end":4182.08}]},{"text":"And you also mentioned a third link which is an economic link that links us to digital services.","start":4182.08,"end":4190.28,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"And","start":4182.08,"end":4182.36},{"text":"you","start":4182.36,"end":4182.6},{"text":"also","start":4182.6,"end":4182.92},{"text":"mentioned","start":4183.08,"end":4183.72},{"text":"a","start":4183.72,"end":4183.96},{"text":"third","start":4183.96,"end":4184.24},{"text":"link","start":4184.24,"end":4184.6},{"text":"which","start":4184.6,"end":4184.84},{"text":"is","start":4184.84,"end":4185.04},{"text":"an","start":4185.04,"end":4185.24},{"text":"economic","start":4185.24,"end":4185.56},{"text":"link","start":4186.28,"end":4186.76},{"text":"that","start":4187.4,"end":4187.8},{"text":"links","start":4188.52,"end":4188.96},{"text":"us","start":4188.96,"end":4189.16},{"text":"to","start":4189.16,"end":4189.4},{"text":"digital","start":4189.4,"end":4189.72},{"text":"services.","start":4189.88,"end":4190.28}]}]},{"sentences":[{"text":"So there are three links there.","start":4190.6,"end":4192.2,"topics":[],"words":[{"text":"So","start":4190.6,"end":4190.88},{"text":"there","start":4190.88,"end":4191.04},{"text":"are","start":4191.04,"end":4191.2},{"text":"three","start":4191.2,"end":4191.44},{"text":"links","start":4191.44,"end":4191.88},{"text":"there.","start":4191.88,"end":4192.2}]},{"text":"I think that therefore has to be consistency in our approach.","start":4192.92,"end":4195.88,"topics":[],"words":[{"text":"I","start":4192.92,"end":4193.2},{"text":"think","start":4193.2,"end":4193.4},{"text":"that","start":4193.4,"end":4193.6},{"text":"therefore","start":4193.6,"end":4193.96},{"text":"has","start":4193.96,"end":4194.16},{"text":"to","start":4194.16,"end":4194.28},{"text":"be","start":4194.28,"end":4194.44},{"text":"consistency","start":4194.44,"end":4195.16},{"text":"in","start":4195.16,"end":4195.44},{"text":"our","start":4195.44,"end":4195.6},{"text":"approach.","start":4195.6,"end":4195.88}]},{"text":"First of all, we need to define the scope.","start":4196.04,"end":4197.8,"topics":[],"words":[{"text":"First","start":4196.04,"end":4196.32},{"text":"of","start":4196.32,"end":4196.44},{"text":"all,","start":4196.44,"end":4196.56},{"text":"we","start":4196.56,"end":4196.68},{"text":"need","start":4196.68,"end":4196.8},{"text":"to","start":4196.8,"end":4196.92},{"text":"define","start":4196.92,"end":4197.16},{"text":"the","start":4197.16,"end":4197.36},{"text":"scope.","start":4197.36,"end":4197.8}]},{"text":"We need to see how what is in the scope will be levied and then that will then allow us to look at the rules.","start":4198.04,"end":4207.57,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."}],"words":[{"text":"We","start":4198.04,"end":4198.32},{"text":"need","start":4198.32,"end":4198.48},{"text":"to","start":4198.48,"end":4198.64},{"text":"see","start":4198.64,"end":4198.92},{"text":"how","start":4199.97,"end":4200.21},{"text":"what","start":4200.77,"end":4201.05},{"text":"is","start":4201.05,"end":4201.29},{"text":"in","start":4201.29,"end":4201.53},{"text":"the","start":4201.53,"end":4201.73},{"text":"scope","start":4201.73,"end":4202.13},{"text":"will","start":4202.13,"end":4202.33},{"text":"be","start":4202.33,"end":4202.61},{"text":"levied","start":4202.61,"end":4203.25},{"text":"and","start":4203.25,"end":4203.61},{"text":"then","start":4203.61,"end":4203.97},{"text":"that","start":4204.61,"end":4205.01},{"text":"will","start":4205.49,"end":4205.85},{"text":"then","start":4205.85,"end":4206.13},{"text":"allow","start":4206.13,"end":4206.37},{"text":"us","start":4206.37,"end":4206.61},{"text":"to","start":4206.61,"end":4206.81},{"text":"look","start":4206.81,"end":4206.97},{"text":"at","start":4206.97,"end":4207.09},{"text":"the","start":4207.09,"end":4207.21},{"text":"rules.","start":4207.21,"end":4207.57}]},{"text":"Thank you.","start":4207.81,"end":4208.37,"topics":[],"words":[{"text":"Thank","start":4207.81,"end":4208.13},{"text":"you.","start":4208.13,"end":4208.37}]}]}],"speaker":{"name":null,"affiliation":"SEN","affiliation_full":"Senegal","group":null,"function":"Representative"}},{"statement_number":46,"paragraphs":[{"sentences":[{"text":"Thank you. Senegal, Portugal.","start":4210.13,"end":4212.13,"topics":[],"words":[{"text":"Thank","start":4210.13,"end":4210.45},{"text":"you.","start":4210.45,"end":4210.57},{"text":"Senegal,","start":4210.57,"end":4211.25},{"text":"Portugal.","start":4211.49,"end":4212.13}]},{"text":"Please go ahead.","start":4212.13,"end":4212.85,"topics":[],"words":[{"text":"Please","start":4212.13,"end":4212.37},{"text":"go","start":4212.37,"end":4212.57},{"text":"ahead.","start":4212.57,"end":4212.85}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":47,"paragraphs":[{"sentences":[{"text":"Thank you very much, Madam Kosher.","start":4215.65,"end":4217.73,"topics":[],"words":[{"text":"Thank","start":4215.65,"end":4215.97},{"text":"you","start":4215.97,"end":4216.09},{"text":"very","start":4216.09,"end":4216.25},{"text":"much,","start":4216.25,"end":4216.53},{"text":"Madam","start":4216.69,"end":4217.13},{"text":"Kosher.","start":4217.13,"end":4217.73}]},{"text":"Good morning everyone.","start":4217.73,"end":4218.69,"topics":[],"words":[{"text":"Good","start":4217.73,"end":4218.01},{"text":"morning","start":4218.01,"end":4218.29},{"text":"everyone.","start":4218.29,"end":4218.69}]},{"text":"Let me start by showing our appreciation for the products, the output of the work, of the Work Stream 2 that were presented through your hands, Madame Kholid.","start":4219.33,"end":4230.73,"topics":[],"words":[{"text":"Let","start":4219.33,"end":4219.61},{"text":"me","start":4219.61,"end":4219.77},{"text":"start","start":4219.77,"end":4220.05},{"text":"by","start":4220.13,"end":4220.53},{"text":"showing","start":4220.93,"end":4221.37},{"text":"our","start":4221.37,"end":4221.61},{"text":"appreciation","start":4221.61,"end":4222.37},{"text":"for","start":4222.37,"end":4222.77},{"text":"the","start":4224.21,"end":4224.49},{"text":"products,","start":4224.49,"end":4224.77},{"text":"the","start":4224.85,"end":4225.13},{"text":"output","start":4225.13,"end":4225.46},{"text":"of","start":4225.85,"end":4225.97},{"text":"the","start":4225.97,"end":4226.13},{"text":"work,","start":4226.13,"end":4226.29},{"text":"of","start":4226.29,"end":4226.41},{"text":"the","start":4226.41,"end":4226.53},{"text":"Work","start":4226.53,"end":4226.73},{"text":"Stream","start":4226.73,"end":4227.09},{"text":"2","start":4227.09,"end":4227.29},{"text":"that","start":4227.29,"end":4227.49},{"text":"were","start":4227.49,"end":4227.77},{"text":"presented","start":4227.77,"end":4228.49},{"text":"through","start":4228.57,"end":4228.89},{"text":"your","start":4228.89,"end":4229.13},{"text":"hands,","start":4229.13,"end":4229.61},{"text":"Madame","start":4229.69,"end":4230.13},{"text":"Kholid.","start":4230.13,"end":4230.73}]},{"text":"And also with the support of the secretariat, of course.","start":4230.81,"end":4234.25,"topics":[],"words":[{"text":"And","start":4230.81,"end":4231.09},{"text":"also","start":4231.09,"end":4231.29},{"text":"with","start":4231.29,"end":4231.61},{"text":"the","start":4232.01,"end":4232.29},{"text":"support","start":4232.29,"end":4232.53},{"text":"of","start":4232.53,"end":4232.77},{"text":"the","start":4232.77,"end":4232.93},{"text":"secretariat,","start":4232.93,"end":4233.61},{"text":"of","start":4233.69,"end":4233.97},{"text":"course.","start":4233.97,"end":4234.25}]}]},{"sentences":[{"text":"And. Well, in relation to the point that we are discussing in this precise moment, I confess that I am a little bit puzzled and I will explain why.","start":4237.29,"end":4247.13,"topics":[],"words":[{"text":"And.","start":4237.29,"end":4237.61},{"text":"Well,","start":4237.61,"end":4237.93},{"text":"in","start":4238.01,"end":4238.29},{"text":"relation","start":4238.29,"end":4238.61},{"text":"to","start":4238.61,"end":4238.81},{"text":"the","start":4238.81,"end":4238.93},{"text":"point","start":4238.93,"end":4239.09},{"text":"that","start":4239.09,"end":4239.25},{"text":"we","start":4239.25,"end":4239.41},{"text":"are","start":4239.41,"end":4239.69},{"text":"discussing","start":4240.01,"end":4240.65},{"text":"in","start":4240.65,"end":4240.85},{"text":"this","start":4240.85,"end":4241.05},{"text":"precise","start":4241.05,"end":4241.49},{"text":"moment,","start":4241.49,"end":4242.01},{"text":"I","start":4243.69,"end":4244.01},{"text":"confess","start":4244.01,"end":4244.41},{"text":"that","start":4244.41,"end":4244.61},{"text":"I","start":4244.61,"end":4244.77},{"text":"am","start":4244.77,"end":4244.93},{"text":"a","start":4244.93,"end":4245.05},{"text":"little","start":4245.05,"end":4245.21},{"text":"bit","start":4245.21,"end":4245.49},{"text":"puzzled","start":4245.49,"end":4246.01},{"text":"and","start":4246.01,"end":4246.21},{"text":"I","start":4246.21,"end":4246.33},{"text":"will","start":4246.33,"end":4246.49},{"text":"explain","start":4246.49,"end":4246.85},{"text":"why.","start":4246.85,"end":4247.13}]},{"text":"Hearing the floor, I am becoming more unsure in respect of what we are aiming to obtain through this protocol.","start":4248.89,"end":4262.18,"topics":[],"words":[{"text":"Hearing","start":4248.89,"end":4249.53},{"text":"the","start":4250.09,"end":4250.37},{"text":"floor,","start":4250.37,"end":4250.81},{"text":"I","start":4252.98,"end":4253.1},{"text":"am","start":4253.1,"end":4253.3},{"text":"becoming","start":4253.3,"end":4253.7},{"text":"more","start":4256.02,"end":4256.42},{"text":"unsure","start":4256.66,"end":4257.34},{"text":"in","start":4257.34,"end":4257.58},{"text":"respect","start":4257.58,"end":4257.86},{"text":"of","start":4257.86,"end":4258.18},{"text":"what","start":4258.18,"end":4258.5},{"text":"we","start":4258.9,"end":4259.22},{"text":"are","start":4259.22,"end":4259.5},{"text":"aiming","start":4259.5,"end":4259.94},{"text":"to","start":4259.94,"end":4260.18},{"text":"obtain","start":4260.18,"end":4260.58},{"text":"through","start":4260.66,"end":4261.06},{"text":"this","start":4261.06,"end":4261.46},{"text":"protocol.","start":4261.46,"end":4262.18}]},{"text":"I end up reading the notes with the idea that this protocol was primarily adding to a point where it would act upon some nexus rules that we have in the Tax treaties that are in force somehow demanding that some articles of that tax treaties would not be applied and the solution that would be on the protocol would then be applied.","start":4263.94,"end":4294.33,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"I","start":4263.94,"end":4264.26},{"text":"end","start":4264.26,"end":4264.46},{"text":"up","start":4264.46,"end":4264.62},{"text":"reading","start":4264.62,"end":4264.86},{"text":"the","start":4264.86,"end":4265.02},{"text":"notes","start":4265.02,"end":4265.46},{"text":"with","start":4265.86,"end":4266.26},{"text":"the","start":4266.34,"end":4266.62},{"text":"idea","start":4266.62,"end":4267.059},{"text":"that","start":4267.059,"end":4267.38},{"text":"this","start":4267.38,"end":4267.66},{"text":"protocol","start":4267.66,"end":4268.26},{"text":"was","start":4268.26,"end":4268.58},{"text":"primarily","start":4269.06,"end":4269.78},{"text":"adding","start":4271.3,"end":4271.86},{"text":"to","start":4272.26,"end":4272.58},{"text":"a","start":4272.58,"end":4272.78},{"text":"point","start":4272.78,"end":4273.06},{"text":"where","start":4273.06,"end":4273.46},{"text":"it","start":4274.26,"end":4274.66},{"text":"would","start":4274.74,"end":4275.14},{"text":"act","start":4275.62,"end":4276.02},{"text":"upon","start":4276.02,"end":4276.58},{"text":"some","start":4277.05,"end":4277.21},{"text":"nexus","start":4277.21,"end":4277.73},{"text":"rules","start":4277.73,"end":4278.13},{"text":"that","start":4278.13,"end":4278.41},{"text":"we","start":4278.41,"end":4278.65},{"text":"have","start":4278.65,"end":4278.97},{"text":"in","start":4279.05,"end":4279.45},{"text":"the","start":4279.61,"end":4279.93},{"text":"Tax","start":4279.93,"end":4280.17},{"text":"treaties","start":4280.17,"end":4280.69},{"text":"that","start":4280.69,"end":4280.93},{"text":"are","start":4280.93,"end":4281.09},{"text":"in","start":4281.09,"end":4281.25},{"text":"force","start":4281.25,"end":4281.69},{"text":"somehow","start":4283.37,"end":4284.01},{"text":"demanding","start":4286.01,"end":4286.65},{"text":"that","start":4286.65,"end":4286.97},{"text":"some","start":4286.97,"end":4287.25},{"text":"articles","start":4287.25,"end":4287.69},{"text":"of","start":4287.69,"end":4287.81},{"text":"that","start":4287.81,"end":4288.09},{"text":"tax","start":4288.49,"end":4288.81},{"text":"treaties","start":4288.81,"end":4289.29},{"text":"would","start":4289.29,"end":4289.49},{"text":"not","start":4289.49,"end":4289.65},{"text":"be","start":4289.65,"end":4289.81},{"text":"applied","start":4289.81,"end":4290.25},{"text":"and","start":4290.41,"end":4290.81},{"text":"the","start":4290.89,"end":4291.17},{"text":"solution","start":4291.17,"end":4291.57},{"text":"that","start":4291.57,"end":4291.85},{"text":"would","start":4291.85,"end":4292.05},{"text":"be","start":4292.05,"end":4292.21},{"text":"on","start":4292.21,"end":4292.33},{"text":"the","start":4292.33,"end":4292.45},{"text":"protocol","start":4292.45,"end":4292.97},{"text":"would","start":4293.05,"end":4293.41},{"text":"then","start":4293.41,"end":4293.65},{"text":"be","start":4293.65,"end":4293.85},{"text":"applied.","start":4293.85,"end":4294.33}]}]},{"sentences":[{"text":"But somehow we are discussing taxes services, cross border services.","start":4296.41,"end":4301.69,"topics":[],"words":[{"text":"But","start":4296.41,"end":4296.73},{"text":"somehow","start":4296.73,"end":4297.13},{"text":"we","start":4297.13,"end":4297.33},{"text":"are","start":4297.33,"end":4297.53},{"text":"discussing","start":4297.53,"end":4298.17},{"text":"taxes","start":4298.73,"end":4299.45},{"text":"services,","start":4299.93,"end":4300.33},{"text":"cross","start":4300.57,"end":4300.97},{"text":"border","start":4300.97,"end":4301.33},{"text":"services.","start":4301.33,"end":4301.69}]},{"text":"And this somehow calls me the idea that, or at least I'm in doubt if the protocol would also or in alternative adding to a model to prescribe a model of taxation of cross border services.","start":4303.14,"end":4317.38,"topics":[],"words":[{"text":"And","start":4303.14,"end":4303.38},{"text":"this","start":4303.86,"end":4304.18},{"text":"somehow","start":4304.18,"end":4304.66},{"text":"calls","start":4304.66,"end":4305.02},{"text":"me","start":4305.02,"end":4305.18},{"text":"the","start":4305.18,"end":4305.3},{"text":"idea","start":4305.3,"end":4305.54},{"text":"that,","start":4305.54,"end":4305.86},{"text":"or","start":4306.58,"end":4306.86},{"text":"at","start":4306.86,"end":4306.98},{"text":"least","start":4306.98,"end":4307.1},{"text":"I'm","start":4307.1,"end":4307.34},{"text":"in","start":4307.34,"end":4307.46},{"text":"doubt","start":4307.46,"end":4307.74},{"text":"if","start":4307.74,"end":4307.86},{"text":"the","start":4307.86,"end":4307.98},{"text":"protocol","start":4307.98,"end":4308.58},{"text":"would","start":4309.46,"end":4309.86},{"text":"also","start":4310.18,"end":4310.58},{"text":"or","start":4310.74,"end":4311.06},{"text":"in","start":4311.06,"end":4311.3},{"text":"alternative","start":4311.3,"end":4311.86},{"text":"adding","start":4312.5,"end":4313.02},{"text":"to","start":4313.02,"end":4313.38},{"text":"a","start":4313.46,"end":4313.82},{"text":"model","start":4313.82,"end":4314.34},{"text":"to","start":4314.42,"end":4314.74},{"text":"prescribe","start":4314.74,"end":4315.18},{"text":"a","start":4315.18,"end":4315.34},{"text":"model","start":4315.34,"end":4315.58},{"text":"of","start":4315.58,"end":4315.74},{"text":"taxation","start":4315.74,"end":4316.18},{"text":"of","start":4316.18,"end":4316.38},{"text":"cross","start":4316.38,"end":4316.66},{"text":"border","start":4316.66,"end":4317.02},{"text":"services.","start":4317.02,"end":4317.38}]},{"text":"And in that case I believe that this is a different discussion altogether.","start":4318.1,"end":4322.74,"topics":[],"words":[{"text":"And","start":4318.1,"end":4318.459},{"text":"in","start":4318.459,"end":4318.7},{"text":"that","start":4318.7,"end":4318.9},{"text":"case","start":4318.9,"end":4319.22},{"text":"I","start":4319.46,"end":4319.74},{"text":"believe","start":4319.74,"end":4319.9},{"text":"that","start":4319.9,"end":4320.18},{"text":"this","start":4320.26,"end":4320.54},{"text":"is","start":4320.54,"end":4320.7},{"text":"a","start":4320.7,"end":4320.82},{"text":"different","start":4320.82,"end":4321.02},{"text":"discussion","start":4321.02,"end":4321.78},{"text":"altogether.","start":4322.02,"end":4322.74}]},{"text":"Because if we are talking about taxes over cross border services, well then I believe that the position that was made by the United Kingdom was pretty sure easy to understand.","start":4323.06,"end":4338.27,"topics":[],"words":[{"text":"Because","start":4323.06,"end":4323.46},{"text":"if","start":4323.62,"end":4323.9},{"text":"we","start":4323.9,"end":4324.06},{"text":"are","start":4324.06,"end":4324.18},{"text":"talking","start":4324.18,"end":4324.42},{"text":"about","start":4324.42,"end":4324.74},{"text":"taxes","start":4325.3,"end":4326.02},{"text":"over","start":4326.42,"end":4326.82},{"text":"cross","start":4326.9,"end":4327.3},{"text":"border","start":4327.3,"end":4327.66},{"text":"services,","start":4327.66,"end":4328.02},{"text":"well","start":4328.83,"end":4328.99},{"text":"then","start":4328.99,"end":4329.27},{"text":"I","start":4329.27,"end":4329.51},{"text":"believe","start":4329.51,"end":4329.71},{"text":"that","start":4329.71,"end":4330.03},{"text":"the","start":4331.31,"end":4331.59},{"text":"position","start":4331.59,"end":4331.87},{"text":"that","start":4331.87,"end":4332.15},{"text":"was","start":4332.15,"end":4332.35},{"text":"made","start":4332.35,"end":4332.55},{"text":"by","start":4332.55,"end":4332.83},{"text":"the","start":4332.91,"end":4333.19},{"text":"United","start":4333.19,"end":4333.47},{"text":"Kingdom","start":4333.47,"end":4334.03},{"text":"was","start":4334.27,"end":4334.67},{"text":"pretty","start":4334.91,"end":4335.31},{"text":"sure","start":4335.31,"end":4335.63},{"text":"easy","start":4337.07,"end":4337.47},{"text":"to","start":4337.47,"end":4337.71},{"text":"understand.","start":4337.87,"end":4338.27}]},{"text":"Well, if we are going to act over tax treaties, probably what is already covered taxes under that tax treaties would then be the scope of what we are doing.","start":4338.27,"end":4348.35,"topics":[{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"Well,","start":4338.27,"end":4338.67},{"text":"if","start":4338.67,"end":4338.95},{"text":"we","start":4338.95,"end":4339.11},{"text":"are","start":4339.11,"end":4339.27},{"text":"going","start":4339.27,"end":4339.39},{"text":"to","start":4339.39,"end":4339.51},{"text":"act","start":4339.51,"end":4339.75},{"text":"over","start":4339.75,"end":4340.11},{"text":"tax","start":4340.27,"end":4340.59},{"text":"treaties,","start":4340.59,"end":4341.11},{"text":"probably","start":4341.11,"end":4341.51},{"text":"what","start":4341.51,"end":4341.79},{"text":"is","start":4341.79,"end":4342.03},{"text":"already","start":4342.03,"end":4342.35},{"text":"covered","start":4342.59,"end":4343.11},{"text":"taxes","start":4343.11,"end":4343.55},{"text":"under","start":4343.63,"end":4343.95},{"text":"that","start":4343.95,"end":4344.19},{"text":"tax","start":4344.19,"end":4344.429},{"text":"treaties","start":4344.429,"end":4345.07},{"text":"would","start":4345.31,"end":4345.63},{"text":"then","start":4345.63,"end":4345.91},{"text":"be","start":4345.91,"end":4346.27},{"text":"the","start":4346.43,"end":4346.71},{"text":"scope","start":4346.71,"end":4347.11},{"text":"of","start":4347.11,"end":4347.39},{"text":"what","start":4347.47,"end":4347.75},{"text":"we","start":4347.75,"end":4347.91},{"text":"are","start":4347.91,"end":4348.07},{"text":"doing.","start":4348.07,"end":4348.35}]}]},{"sentences":[{"text":"And then we will have the problem, the same problem that we have with with citizen that deciding what is an income tax through the perspective of its economic substance.","start":4350.35,"end":4359.88,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":4350.35,"end":4350.67},{"text":"then","start":4350.67,"end":4350.91},{"text":"we","start":4350.91,"end":4351.15},{"text":"will","start":4351.15,"end":4351.39},{"text":"have","start":4351.39,"end":4351.63},{"text":"the","start":4351.63,"end":4351.79},{"text":"problem,","start":4351.79,"end":4352.03},{"text":"the","start":4352.03,"end":4352.27},{"text":"same","start":4352.27,"end":4352.39},{"text":"problem","start":4352.39,"end":4352.59},{"text":"that","start":4352.59,"end":4352.79},{"text":"we","start":4352.79,"end":4352.91},{"text":"have","start":4352.91,"end":4353.03},{"text":"with","start":4353.03,"end":4353.31},{"text":"with","start":4353.88,"end":4353.96},{"text":"citizen","start":4353.96,"end":4354.72},{"text":"that","start":4354.72,"end":4355},{"text":"deciding","start":4355,"end":4355.64},{"text":"what","start":4355.8,"end":4356.12},{"text":"is","start":4356.12,"end":4356.44},{"text":"an","start":4356.6,"end":4356.88},{"text":"income","start":4356.88,"end":4357.2},{"text":"tax","start":4357.2,"end":4357.48},{"text":"through","start":4357.56,"end":4357.88},{"text":"the","start":4357.88,"end":4358.08},{"text":"perspective","start":4358.08,"end":4358.48},{"text":"of","start":4358.48,"end":4358.64},{"text":"its","start":4358.64,"end":4358.84},{"text":"economic","start":4358.84,"end":4359.16},{"text":"substance.","start":4359.24,"end":4359.88}]},{"text":"That's a problem that we already have.","start":4360.12,"end":4362.04,"topics":[],"words":[{"text":"That's","start":4360.12,"end":4360.48},{"text":"a","start":4360.48,"end":4360.6},{"text":"problem","start":4360.6,"end":4360.76},{"text":"that","start":4360.76,"end":4360.96},{"text":"we","start":4360.96,"end":4361.2},{"text":"already","start":4361.2,"end":4361.56},{"text":"have.","start":4361.64,"end":4362.04}]}]},{"sentences":[{"text":"But then again, if we are discussing a model to tax cross border services, then I believe that the problem is somehow different.","start":4364.2,"end":4371.8,"topics":[],"words":[{"text":"But","start":4364.2,"end":4364.48},{"text":"then","start":4364.48,"end":4364.64},{"text":"again,","start":4364.64,"end":4364.92},{"text":"if","start":4365.16,"end":4365.48},{"text":"we","start":4365.48,"end":4365.68},{"text":"are","start":4365.68,"end":4365.84},{"text":"discussing","start":4365.84,"end":4366.28},{"text":"a","start":4366.28,"end":4366.48},{"text":"model","start":4366.48,"end":4366.92},{"text":"to","start":4367,"end":4367.28},{"text":"tax","start":4367.28,"end":4367.56},{"text":"cross","start":4367.64,"end":4368.04},{"text":"border","start":4368.04,"end":4368.4},{"text":"services,","start":4368.4,"end":4368.76},{"text":"then","start":4369.719,"end":4370.04},{"text":"I","start":4370.04,"end":4370.24},{"text":"believe","start":4370.24,"end":4370.44},{"text":"that","start":4370.44,"end":4370.64},{"text":"the","start":4370.64,"end":4370.8},{"text":"problem","start":4370.8,"end":4371},{"text":"is","start":4371,"end":4371.2},{"text":"somehow","start":4371.2,"end":4371.52},{"text":"different.","start":4371.52,"end":4371.8}]},{"text":"And I don't want to commit the unfairness of demanding an answer from you colleague, as I believe that it's up for us to decide.","start":4371.8,"end":4381.96,"topics":[],"words":[{"text":"And","start":4371.8,"end":4372.2},{"text":"I","start":4374.28,"end":4374.56},{"text":"don't","start":4374.56,"end":4374.76},{"text":"want","start":4374.76,"end":4375},{"text":"to","start":4375,"end":4375.28},{"text":"commit","start":4375.28,"end":4375.68},{"text":"the","start":4375.68,"end":4375.92},{"text":"unfairness","start":4375.92,"end":4376.52},{"text":"of","start":4376.52,"end":4376.84},{"text":"demanding","start":4377.08,"end":4377.72},{"text":"an","start":4378.04,"end":4378.32},{"text":"answer","start":4378.32,"end":4378.6},{"text":"from","start":4378.6,"end":4378.76},{"text":"you","start":4378.76,"end":4378.92},{"text":"colleague,","start":4378.92,"end":4379.4},{"text":"as","start":4379.68,"end":4379.8},{"text":"I","start":4379.8,"end":4379.92},{"text":"believe","start":4379.92,"end":4380.08},{"text":"that","start":4380.08,"end":4380.4},{"text":"it's","start":4380.64,"end":4381},{"text":"up","start":4381,"end":4381.2},{"text":"for","start":4381.2,"end":4381.36},{"text":"us","start":4381.36,"end":4381.48},{"text":"to","start":4381.48,"end":4381.64},{"text":"decide.","start":4381.64,"end":4381.96}]},{"text":"But I would like to have some if, if this is in fact a question that I'm having that is common to the ground or if I'm completely.","start":4381.96,"end":4388.88,"topics":[],"words":[{"text":"But","start":4381.96,"end":4382.12},{"text":"I","start":4382.12,"end":4382.24},{"text":"would","start":4382.24,"end":4382.36},{"text":"like","start":4382.36,"end":4382.48},{"text":"to","start":4382.48,"end":4382.56},{"text":"have","start":4382.56,"end":4382.68},{"text":"some","start":4382.68,"end":4382.96},{"text":"if,","start":4382.96,"end":4383.32},{"text":"if","start":4383.32,"end":4383.56},{"text":"this","start":4383.56,"end":4383.72},{"text":"is","start":4383.72,"end":4383.92},{"text":"in","start":4383.92,"end":4384.12},{"text":"fact","start":4384.12,"end":4384.32},{"text":"a","start":4384.32,"end":4384.52},{"text":"question","start":4384.52,"end":4384.72},{"text":"that","start":4384.72,"end":4384.96},{"text":"I'm","start":4384.96,"end":4385.2},{"text":"having","start":4385.2,"end":4385.44},{"text":"that","start":4385.6,"end":4385.88},{"text":"is","start":4385.88,"end":4386.04},{"text":"common","start":4386.04,"end":4386.36},{"text":"to","start":4386.36,"end":4386.52},{"text":"the","start":4386.52,"end":4386.64},{"text":"ground","start":4386.64,"end":4386.88},{"text":"or","start":4387.12,"end":4387.52},{"text":"if","start":4387.68,"end":4388},{"text":"I'm","start":4388,"end":4388.32},{"text":"completely.","start":4388.32,"end":4388.88}]},{"text":"Lot of loss of translation in this discussion.","start":4389.12,"end":4391.68,"topics":[],"words":[{"text":"Lot","start":4389.12,"end":4389.48},{"text":"of","start":4389.48,"end":4389.84},{"text":"loss","start":4390,"end":4390.32},{"text":"of","start":4390.32,"end":4390.52},{"text":"translation","start":4390.52,"end":4390.92},{"text":"in","start":4390.92,"end":4391.08},{"text":"this","start":4391.08,"end":4391.24},{"text":"discussion.","start":4391.24,"end":4391.68}]},{"text":"Thank you.","start":4391.68,"end":4392.16,"topics":[],"words":[{"text":"Thank","start":4391.68,"end":4391.92},{"text":"you.","start":4391.92,"end":4392.16}]}]}],"speaker":{"name":null,"affiliation":"PRT","affiliation_full":"Portugal","group":null,"function":"Representative"}},{"statement_number":48,"paragraphs":[{"sentences":[{"text":"Thank you, Portugal.","start":4394.4,"end":4395.48,"topics":[],"words":[{"text":"Thank","start":4394.4,"end":4394.72},{"text":"you,","start":4394.72,"end":4394.88},{"text":"Portugal.","start":4394.88,"end":4395.48}]},{"text":"Let me see if I can help out a little bit.","start":4395.48,"end":4398.12,"topics":[],"words":[{"text":"Let","start":4395.48,"end":4395.719},{"text":"me","start":4395.719,"end":4395.92},{"text":"see","start":4395.92,"end":4396.12},{"text":"if","start":4396.12,"end":4396.28},{"text":"I","start":4396.28,"end":4396.48},{"text":"can","start":4396.48,"end":4396.8},{"text":"help","start":4397.04,"end":4397.36},{"text":"out","start":4397.36,"end":4397.6},{"text":"a","start":4397.6,"end":4397.8},{"text":"little","start":4397.8,"end":4397.96},{"text":"bit.","start":4397.96,"end":4398.12}]},{"text":"I think.","start":4398.12,"end":4398.56,"topics":[],"words":[{"text":"I","start":4398.12,"end":4398.28},{"text":"think.","start":4398.28,"end":4398.56}]}]},{"sentences":[{"text":"What the.","start":4402.8,"end":4404,"topics":[],"words":[{"text":"What","start":4402.8,"end":4403.2},{"text":"the.","start":4403.6,"end":4404}]},{"text":"I think the majority, from what I understand are interested in is solving a problem that is taxation of cross border services in a very comprehensive way.","start":4405.77,"end":4420.41,"topics":[],"words":[{"text":"I","start":4405.77,"end":4405.93},{"text":"think","start":4405.93,"end":4406.21},{"text":"the","start":4406.21,"end":4406.49},{"text":"majority,","start":4406.49,"end":4407.21},{"text":"from","start":4408.41,"end":4408.73},{"text":"what","start":4408.73,"end":4408.93},{"text":"I","start":4408.93,"end":4409.09},{"text":"understand","start":4409.09,"end":4409.37},{"text":"are","start":4411.77,"end":4412.05},{"text":"interested","start":4412.05,"end":4412.53},{"text":"in","start":4412.53,"end":4412.81},{"text":"is","start":4413.21,"end":4413.57},{"text":"solving","start":4413.57,"end":4414.01},{"text":"a","start":4414.01,"end":4414.21},{"text":"problem","start":4414.21,"end":4414.49},{"text":"that","start":4415.45,"end":4415.73},{"text":"is","start":4415.73,"end":4416.01},{"text":"taxation","start":4416.49,"end":4417.13},{"text":"of","start":4417.13,"end":4417.37},{"text":"cross","start":4417.37,"end":4417.65},{"text":"border","start":4417.65,"end":4417.97},{"text":"services","start":4417.97,"end":4418.33},{"text":"in","start":4418.49,"end":4418.77},{"text":"a","start":4418.77,"end":4418.93},{"text":"very","start":4418.93,"end":4419.17},{"text":"comprehensive","start":4419.17,"end":4419.93},{"text":"way.","start":4420.01,"end":4420.41}]},{"text":"And the idea is to deal with that not only for those who have covered tax treaties, but also countries who might want to solve their problem multilaterally and include themselves in a comprehensive agreement on issues of taxation or cross border services.","start":4421.53,"end":4443.08,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"And","start":4421.53,"end":4421.93},{"text":"the","start":4422.09,"end":4422.37},{"text":"idea","start":4422.37,"end":4422.73},{"text":"is","start":4422.73,"end":4422.93},{"text":"to","start":4422.93,"end":4423.09},{"text":"deal","start":4423.09,"end":4423.29},{"text":"with","start":4423.29,"end":4423.49},{"text":"that","start":4423.49,"end":4423.77},{"text":"not","start":4423.77,"end":4424.09},{"text":"only","start":4424.09,"end":4424.37},{"text":"for","start":4424.37,"end":4424.61},{"text":"those","start":4424.61,"end":4424.85},{"text":"who","start":4424.85,"end":4425.13},{"text":"have","start":4425.13,"end":4425.45},{"text":"covered","start":4425.85,"end":4426.53},{"text":"tax","start":4426.53,"end":4426.89},{"text":"treaties,","start":4426.89,"end":4427.53},{"text":"but","start":4428.17,"end":4428.49},{"text":"also","start":4428.49,"end":4428.81},{"text":"countries","start":4428.97,"end":4429.37},{"text":"who","start":4429.37,"end":4429.69},{"text":"might","start":4429.69,"end":4429.97},{"text":"want","start":4429.97,"end":4430.29},{"text":"to","start":4430.29,"end":4430.65},{"text":"solve","start":4431.24,"end":4431.64},{"text":"their","start":4431.96,"end":4432.36},{"text":"problem","start":4432.36,"end":4432.76},{"text":"multilaterally","start":4435.08,"end":4436.04},{"text":"and","start":4436.12,"end":4436.52},{"text":"include","start":4436.52,"end":4436.92},{"text":"themselves","start":4436.92,"end":4437.52},{"text":"in","start":4437.52,"end":4437.76},{"text":"a","start":4437.76,"end":4437.92},{"text":"comprehensive","start":4437.92,"end":4438.6},{"text":"agreement","start":4439.08,"end":4439.8},{"text":"on","start":4439.88,"end":4440.28},{"text":"issues","start":4440.76,"end":4441.12},{"text":"of","start":4441.12,"end":4441.36},{"text":"taxation","start":4441.36,"end":4441.92},{"text":"or","start":4441.92,"end":4442.16},{"text":"cross","start":4442.16,"end":4442.4},{"text":"border","start":4442.4,"end":4442.76},{"text":"services.","start":4442.76,"end":4443.08}]},{"text":"And we want to avoid the discussion if what some countries have implemented at DST is or not an income tax, we want to solve the problem.","start":4445,"end":4457.64,"topics":[{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":4445,"end":4445.28},{"text":"we","start":4445.28,"end":4445.44},{"text":"want","start":4445.44,"end":4445.6},{"text":"to","start":4445.6,"end":4445.76},{"text":"avoid","start":4445.76,"end":4446.2},{"text":"the","start":4446.36,"end":4446.64},{"text":"discussion","start":4446.64,"end":4447.4},{"text":"if","start":4448.12,"end":4448.52},{"text":"what","start":4449.56,"end":4449.92},{"text":"some","start":4449.92,"end":4450.2},{"text":"countries","start":4450.2,"end":4450.52},{"text":"have","start":4450.52,"end":4450.84},{"text":"implemented","start":4450.84,"end":4451.4},{"text":"at","start":4451.4,"end":4451.6},{"text":"DST","start":4451.6,"end":4452.04},{"text":"is","start":4452.28,"end":4452.68},{"text":"or","start":4453.4,"end":4453.72},{"text":"not","start":4453.72,"end":4454.04},{"text":"an","start":4454.12,"end":4454.4},{"text":"income","start":4454.4,"end":4454.72},{"text":"tax,","start":4454.72,"end":4455},{"text":"we","start":4455.96,"end":4456.24},{"text":"want","start":4456.24,"end":4456.44},{"text":"to","start":4456.44,"end":4456.68},{"text":"solve","start":4456.68,"end":4457.04},{"text":"the","start":4457.04,"end":4457.32},{"text":"problem.","start":4457.32,"end":4457.64}]},{"text":"And the problem is that one country may think that that is domestic taxation, they have the right to tax and others think no, they are overriding my tax treaty.","start":4459.35,"end":4470.07,"topics":[{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}],"words":[{"text":"And","start":4459.35,"end":4459.47},{"text":"the","start":4459.47,"end":4459.63},{"text":"problem","start":4459.63,"end":4459.91},{"text":"is","start":4460.55,"end":4460.87},{"text":"that","start":4460.87,"end":4461.11},{"text":"one","start":4461.11,"end":4461.31},{"text":"country","start":4461.31,"end":4461.59},{"text":"may","start":4461.59,"end":4461.91},{"text":"think","start":4461.91,"end":4462.23},{"text":"that","start":4462.23,"end":4462.55},{"text":"that","start":4462.55,"end":4462.79},{"text":"is","start":4462.79,"end":4463.11},{"text":"domestic","start":4463.27,"end":4463.91},{"text":"taxation,","start":4463.91,"end":4464.51},{"text":"they","start":4464.51,"end":4464.75},{"text":"have","start":4464.75,"end":4464.91},{"text":"the","start":4464.91,"end":4465.07},{"text":"right","start":4465.07,"end":4465.23},{"text":"to","start":4465.23,"end":4465.39},{"text":"tax","start":4465.39,"end":4465.67},{"text":"and","start":4466.07,"end":4466.39},{"text":"others","start":4466.39,"end":4466.67},{"text":"think","start":4466.67,"end":4466.99},{"text":"no,","start":4466.99,"end":4467.27},{"text":"they","start":4467.27,"end":4467.51},{"text":"are","start":4467.51,"end":4467.83},{"text":"overriding","start":4468.39,"end":4469.11},{"text":"my","start":4469.11,"end":4469.31},{"text":"tax","start":4469.31,"end":4469.55},{"text":"treaty.","start":4469.55,"end":4470.07}]}]},{"sentences":[{"text":"We don't want to have that discussion.","start":4470.07,"end":4472.07,"topics":[],"words":[{"text":"We","start":4470.07,"end":4470.27},{"text":"don't","start":4470.27,"end":4470.55},{"text":"want","start":4470.55,"end":4470.75},{"text":"to","start":4470.75,"end":4470.91},{"text":"have","start":4470.91,"end":4471.11},{"text":"that","start":4471.11,"end":4471.35},{"text":"discussion.","start":4471.35,"end":4472.07}]},{"text":"We want to solve the problem.","start":4472.39,"end":4474.39,"topics":[],"words":[{"text":"We","start":4472.39,"end":4472.71},{"text":"want","start":4472.71,"end":4472.91},{"text":"to","start":4472.91,"end":4473.15},{"text":"solve","start":4473.15,"end":4473.67},{"text":"the","start":4473.749,"end":4474.07},{"text":"problem.","start":4474.07,"end":4474.39}]}]},{"sentences":[{"text":"I have IDS on the screen.","start":4477.75,"end":4482.39,"topics":[],"words":[{"text":"I","start":4477.75,"end":4478.15},{"text":"have","start":4478.15,"end":4478.55},{"text":"IDS","start":4479.11,"end":4480.07},{"text":"on","start":4480.63,"end":4480.95},{"text":"the","start":4480.95,"end":4481.27},{"text":"screen.","start":4481.83,"end":4482.39}]},{"text":"Ids?","start":4482.63,"end":4483.35,"topics":[],"words":[{"text":"Ids?","start":4482.63,"end":4483.35}]},{"text":"I don't know what IDS is, but you're very welcome to speak and present yourself, please.","start":4483.35,"end":4489.04,"topics":[],"words":[{"text":"I","start":4483.35,"end":4483.55},{"text":"don't","start":4483.55,"end":4483.75},{"text":"know","start":4483.75,"end":4483.99},{"text":"what","start":4484.4,"end":4484.6},{"text":"IDS","start":4484.6,"end":4485.2},{"text":"is,","start":4485.2,"end":4485.48},{"text":"but","start":4485.48,"end":4485.72},{"text":"you're","start":4485.72,"end":4485.92},{"text":"very","start":4485.92,"end":4486.08},{"text":"welcome","start":4486.08,"end":4486.64},{"text":"to","start":4486.64,"end":4486.92},{"text":"speak","start":4486.92,"end":4487.28},{"text":"and","start":4487.68,"end":4488},{"text":"present","start":4488,"end":4488.28},{"text":"yourself,","start":4488.28,"end":4488.72},{"text":"please.","start":4488.72,"end":4489.04}]},{"text":"Yeah, thanks for, for letting me speak.","start":4489.52,"end":4492.12,"topics":[],"words":[{"text":"Yeah,","start":4489.52,"end":4489.88},{"text":"thanks","start":4489.88,"end":4490.16},{"text":"for,","start":4490.16,"end":4490.48},{"text":"for","start":4491.04,"end":4491.4},{"text":"letting","start":4491.4,"end":4491.72},{"text":"me","start":4491.72,"end":4491.84},{"text":"speak.","start":4491.84,"end":4492.12}]},{"text":"IDS is the Institute of Development Studies, where also the International center for Tax and Development is based.","start":4492.12,"end":4498.32,"topics":[],"words":[{"text":"IDS","start":4492.12,"end":4492.68},{"text":"is","start":4492.68,"end":4492.84},{"text":"the","start":4492.84,"end":4493},{"text":"Institute","start":4493,"end":4493.32},{"text":"of","start":4493.32,"end":4493.52},{"text":"Development","start":4493.52,"end":4493.84},{"text":"Studies,","start":4493.92,"end":4494.48},{"text":"where","start":4494.48,"end":4494.8},{"text":"also","start":4494.8,"end":4495.08},{"text":"the","start":4495.08,"end":4495.44},{"text":"International","start":4495.76,"end":4496.16},{"text":"center","start":4496.4,"end":4496.76},{"text":"for","start":4496.76,"end":4496.96},{"text":"Tax","start":4496.96,"end":4497.2},{"text":"and","start":4497.2,"end":4497.4},{"text":"Development","start":4497.4,"end":4497.68},{"text":"is","start":4497.76,"end":4498.04},{"text":"based.","start":4498.04,"end":4498.32}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":49,"paragraphs":[{"sentences":[{"text":"Where I'm working just hearing the discussion.","start":4498.4,"end":4503.84,"topics":[],"words":[{"text":"Where","start":4498.4,"end":4498.72},{"text":"I'm","start":4498.72,"end":4499},{"text":"working","start":4499,"end":4499.28},{"text":"just","start":4502.16,"end":4502.48},{"text":"hearing","start":4502.48,"end":4502.96},{"text":"the","start":4503.12,"end":4503.4},{"text":"discussion.","start":4503.4,"end":4503.84}]},{"text":"I wanted to kind of make a brainstorming contribution on this issue.","start":4503.84,"end":4509.68,"topics":[],"words":[{"text":"I","start":4503.84,"end":4504.04},{"text":"wanted","start":4504.04,"end":4504.36},{"text":"to","start":4504.36,"end":4504.64},{"text":"kind","start":4505.04,"end":4505.32},{"text":"of","start":4505.32,"end":4505.52},{"text":"make","start":4505.52,"end":4505.76},{"text":"a","start":4505.76,"end":4506.08},{"text":"brainstorming","start":4506.32,"end":4507.36},{"text":"contribution","start":4508.4,"end":4509},{"text":"on","start":4509,"end":4509.24},{"text":"this","start":4509.24,"end":4509.4},{"text":"issue.","start":4509.4,"end":4509.68}]},{"text":"And I think this saying which taxes are covered probably depends a lot on what solution is is eventually found or the implication of saying which taxes is covered.","start":4509.68,"end":4523.88,"topics":[],"words":[{"text":"And","start":4509.68,"end":4510.08},{"text":"I","start":4510.72,"end":4510.84},{"text":"think","start":4510.84,"end":4511.12},{"text":"this","start":4511.76,"end":4512.16},{"text":"saying","start":4513.36,"end":4513.72},{"text":"which","start":4513.72,"end":4514.04},{"text":"taxes","start":4514.04,"end":4514.52},{"text":"are","start":4514.52,"end":4514.68},{"text":"covered","start":4514.68,"end":4515.2},{"text":"probably","start":4515.28,"end":4515.72},{"text":"depends","start":4515.72,"end":4516.28},{"text":"a","start":4516.28,"end":4516.44},{"text":"lot","start":4516.44,"end":4516.6},{"text":"on","start":4516.6,"end":4516.88},{"text":"what","start":4517.04,"end":4517.4},{"text":"solution","start":4517.4,"end":4517.88},{"text":"is","start":4517.88,"end":4518.24},{"text":"is","start":4518.48,"end":4518.76},{"text":"eventually","start":4518.76,"end":4519.24},{"text":"found","start":4519.24,"end":4519.6},{"text":"or","start":4519.6,"end":4519.88},{"text":"the","start":4519.88,"end":4520.04},{"text":"implication","start":4520.04,"end":4520.68},{"text":"of","start":4520.68,"end":4521.04},{"text":"saying","start":4521.84,"end":4522.2},{"text":"which","start":4522.2,"end":4522.48},{"text":"taxes","start":4522.48,"end":4523.04},{"text":"is","start":4523.04,"end":4523.36},{"text":"covered.","start":4523.36,"end":4523.88}]},{"text":"But if we just suppose or imagine that in the end a solution is found whereby a nexus is defined and source countries, according this to this nexus can tax income up to a certain limit and there is a corresponding obligation on the residence country or other countries to provide double taxation, then it could be possible that taxes covered don't need to be defined.","start":4523.88,"end":4555.91,"topics":[],"words":[{"text":"But","start":4523.88,"end":4524.24},{"text":"if","start":4525.2,"end":4525.52},{"text":"we","start":4525.52,"end":4525.84},{"text":"just","start":4526.159,"end":4526.48},{"text":"suppose","start":4526.48,"end":4526.92},{"text":"or","start":4526.92,"end":4527.16},{"text":"imagine","start":4527.16,"end":4527.64},{"text":"that","start":4527.64,"end":4528},{"text":"in","start":4528.16,"end":4528.44},{"text":"the","start":4528.44,"end":4528.6},{"text":"end","start":4528.6,"end":4528.8},{"text":"a","start":4528.8,"end":4529.04},{"text":"solution","start":4529.04,"end":4529.44},{"text":"is","start":4529.44,"end":4529.68},{"text":"found","start":4529.68,"end":4530},{"text":"whereby","start":4530.08,"end":4530.64},{"text":"a","start":4531.6,"end":4532},{"text":"nexus","start":4533.04,"end":4533.64},{"text":"is","start":4533.64,"end":4533.8},{"text":"defined","start":4533.8,"end":4534.24},{"text":"and","start":4534.4,"end":4534.8},{"text":"source","start":4535.36,"end":4535.92},{"text":"countries,","start":4535.92,"end":4536.2},{"text":"according","start":4536.2,"end":4536.56},{"text":"this","start":4536.56,"end":4536.84},{"text":"to","start":4536.84,"end":4537.04},{"text":"this","start":4537.19,"end":4537.31},{"text":"nexus","start":4537.31,"end":4537.79},{"text":"can","start":4537.79,"end":4538.15},{"text":"tax","start":4538.79,"end":4539.19},{"text":"income","start":4539.35,"end":4539.99},{"text":"up","start":4540.07,"end":4540.35},{"text":"to","start":4540.35,"end":4540.55},{"text":"a","start":4540.55,"end":4540.79},{"text":"certain","start":4540.79,"end":4541.11},{"text":"limit","start":4541.11,"end":4541.67},{"text":"and","start":4541.91,"end":4542.27},{"text":"there","start":4542.27,"end":4542.55},{"text":"is","start":4542.55,"end":4542.75},{"text":"a","start":4542.75,"end":4542.87},{"text":"corresponding","start":4542.87,"end":4543.35},{"text":"obligation","start":4543.35,"end":4543.99},{"text":"on","start":4543.99,"end":4544.39},{"text":"the","start":4545.67,"end":4546.07},{"text":"residence","start":4546.39,"end":4546.91},{"text":"country","start":4546.91,"end":4547.23},{"text":"or","start":4547.23,"end":4547.51},{"text":"other","start":4547.51,"end":4547.75},{"text":"countries","start":4547.75,"end":4548.07},{"text":"to","start":4548.15,"end":4548.43},{"text":"provide","start":4548.43,"end":4548.67},{"text":"double","start":4548.67,"end":4549.03},{"text":"taxation,","start":4549.03,"end":4549.59},{"text":"then","start":4550.23,"end":4550.55},{"text":"it","start":4550.55,"end":4550.71},{"text":"could","start":4550.71,"end":4550.83},{"text":"be","start":4550.83,"end":4550.99},{"text":"possible","start":4550.99,"end":4551.27},{"text":"that","start":4551.35,"end":4551.75},{"text":"taxes","start":4551.75,"end":4552.31},{"text":"covered","start":4552.31,"end":4552.87},{"text":"don't","start":4553.27,"end":4553.79},{"text":"need","start":4553.79,"end":4554.03},{"text":"to","start":4554.03,"end":4554.19},{"text":"be","start":4554.19,"end":4554.47},{"text":"defined.","start":4555.27,"end":4555.91}]}]},{"sentences":[{"text":"If it is basically left open to the source country to tax up to the certain limit by whatever means could be left free to the source country.","start":4558.07,"end":4571.32,"topics":[],"words":[{"text":"If","start":4558.07,"end":4558.47},{"text":"it","start":4559.03,"end":4559.35},{"text":"is","start":4559.35,"end":4559.67},{"text":"basically","start":4560.07,"end":4560.59},{"text":"left","start":4560.59,"end":4560.95},{"text":"open","start":4560.95,"end":4561.27},{"text":"to","start":4561.27,"end":4561.47},{"text":"the","start":4561.47,"end":4561.71},{"text":"source","start":4561.71,"end":4562.23},{"text":"country","start":4562.23,"end":4562.51},{"text":"to","start":4562.51,"end":4562.75},{"text":"tax","start":4562.75,"end":4563.03},{"text":"up","start":4563.88,"end":4564.04},{"text":"to","start":4564.04,"end":4564.24},{"text":"the","start":4564.24,"end":4564.4},{"text":"certain","start":4564.4,"end":4564.68},{"text":"limit","start":4564.68,"end":4565.24},{"text":"by","start":4566.44,"end":4566.76},{"text":"whatever","start":4566.76,"end":4567.28},{"text":"means","start":4567.28,"end":4567.64},{"text":"could","start":4569.48,"end":4569.76},{"text":"be","start":4569.76,"end":4569.92},{"text":"left","start":4569.92,"end":4570.16},{"text":"free","start":4570.16,"end":4570.44},{"text":"to","start":4570.44,"end":4570.6},{"text":"the","start":4570.6,"end":4570.68},{"text":"source","start":4570.68,"end":4571},{"text":"country.","start":4571,"end":4571.32}]},{"text":"And if that source country then wants to further tax these revenue streams, whether that's by DST or another country, then that might still be possible.","start":4573.24,"end":4585.72,"topics":[],"words":[{"text":"And","start":4573.24,"end":4573.64},{"text":"if","start":4574.84,"end":4575.16},{"text":"that","start":4575.16,"end":4575.36},{"text":"source","start":4575.36,"end":4575.72},{"text":"country","start":4575.72,"end":4576.04},{"text":"then","start":4576.04,"end":4576.44},{"text":"wants","start":4577.08,"end":4577.52},{"text":"to","start":4577.52,"end":4577.72},{"text":"further","start":4577.72,"end":4578.04},{"text":"tax","start":4578.04,"end":4578.44},{"text":"these","start":4578.84,"end":4579.239},{"text":"revenue","start":4579.239,"end":4579.76},{"text":"streams,","start":4579.76,"end":4580.28},{"text":"whether","start":4580.28,"end":4580.56},{"text":"that's","start":4580.56,"end":4580.96},{"text":"by","start":4580.96,"end":4581.24},{"text":"DST","start":4581.24,"end":4581.8},{"text":"or","start":4581.8,"end":4582.12},{"text":"another","start":4582.12,"end":4582.4},{"text":"country,","start":4582.4,"end":4582.76},{"text":"then","start":4583.56,"end":4583.96},{"text":"that","start":4584.52,"end":4584.8},{"text":"might","start":4584.8,"end":4585},{"text":"still","start":4585,"end":4585.24},{"text":"be","start":4585.24,"end":4585.44},{"text":"possible.","start":4585.44,"end":4585.72}]},{"text":"But then the obligation to provide corresponding relief goes away, in which sense then that tax might lose the character of an income tax and become more a tax on the, on the revenue stream or on the local customer.","start":4586.04,"end":4602.79,"topics":[],"words":[{"text":"But","start":4586.04,"end":4586.36},{"text":"then","start":4586.36,"end":4586.68},{"text":"the","start":4586.68,"end":4587.08},{"text":"obligation","start":4587.08,"end":4587.84},{"text":"to","start":4587.84,"end":4588.2},{"text":"provide","start":4588.52,"end":4588.92},{"text":"corresponding","start":4588.92,"end":4589.68},{"text":"relief","start":4589.68,"end":4590.2},{"text":"goes","start":4592.07,"end":4592.35},{"text":"away,","start":4592.35,"end":4592.63},{"text":"in","start":4592.71,"end":4592.99},{"text":"which","start":4592.99,"end":4593.23},{"text":"sense","start":4593.23,"end":4593.63},{"text":"then","start":4593.63,"end":4593.99},{"text":"that","start":4594.47,"end":4594.79},{"text":"tax","start":4594.79,"end":4595.11},{"text":"might","start":4595.11,"end":4595.43},{"text":"lose","start":4595.43,"end":4595.83},{"text":"the","start":4595.91,"end":4596.19},{"text":"character","start":4596.19,"end":4596.63},{"text":"of","start":4596.63,"end":4596.75},{"text":"an","start":4596.75,"end":4596.91},{"text":"income","start":4596.91,"end":4597.23},{"text":"tax","start":4597.23,"end":4597.51},{"text":"and","start":4597.59,"end":4597.99},{"text":"become","start":4598.87,"end":4599.23},{"text":"more","start":4599.23,"end":4599.51},{"text":"a","start":4599.51,"end":4599.67},{"text":"tax","start":4599.67,"end":4599.87},{"text":"on","start":4599.87,"end":4600.11},{"text":"the,","start":4600.11,"end":4600.35},{"text":"on","start":4600.35,"end":4600.59},{"text":"the","start":4600.59,"end":4600.71},{"text":"revenue","start":4600.71,"end":4601.11},{"text":"stream","start":4601.11,"end":4601.39},{"text":"or","start":4601.39,"end":4601.55},{"text":"on","start":4601.55,"end":4601.71},{"text":"the","start":4601.71,"end":4601.83},{"text":"local","start":4601.83,"end":4602.07},{"text":"customer.","start":4602.07,"end":4602.79}]}]},{"sentences":[{"text":"But just thinking in that framework, it might not actually be necessary to actually say what is the COVID tax, but just provide a certain limit and how that limit is actually reached.","start":4605.27,"end":4627.39,"topics":[],"words":[{"text":"But","start":4605.27,"end":4605.67},{"text":"just","start":4607.83,"end":4608.15},{"text":"thinking","start":4608.15,"end":4608.51},{"text":"in","start":4608.51,"end":4608.67},{"text":"that","start":4608.67,"end":4608.87},{"text":"framework,","start":4608.87,"end":4609.35},{"text":"it","start":4609.75,"end":4610.07},{"text":"might","start":4610.07,"end":4610.31},{"text":"not","start":4610.31,"end":4610.63},{"text":"actually","start":4611.51,"end":4611.91},{"text":"be","start":4611.91,"end":4612.31},{"text":"necessary","start":4612.95,"end":4613.59},{"text":"to","start":4613.59,"end":4613.83},{"text":"actually","start":4613.83,"end":4614.15},{"text":"say","start":4614.15,"end":4614.55},{"text":"what","start":4614.87,"end":4615.15},{"text":"is","start":4615.15,"end":4615.31},{"text":"the","start":4615.31,"end":4615.47},{"text":"COVID","start":4615.47,"end":4615.75},{"text":"tax,","start":4615.75,"end":4616.15},{"text":"but","start":4616.59,"end":4616.75},{"text":"just","start":4616.75,"end":4617.07},{"text":"provide","start":4620.51,"end":4620.91},{"text":"a","start":4621.47,"end":4621.75},{"text":"certain","start":4621.75,"end":4621.95},{"text":"limit","start":4621.95,"end":4622.51},{"text":"and","start":4622.51,"end":4622.91},{"text":"how","start":4623.79,"end":4624.19},{"text":"that","start":4624.27,"end":4624.59},{"text":"limit","start":4624.59,"end":4625.07},{"text":"is","start":4626.11,"end":4626.43},{"text":"actually","start":4626.43,"end":4626.75},{"text":"reached.","start":4626.75,"end":4627.39}]},{"text":"Yeah, maybe that doesn't matter so much.","start":4628.19,"end":4630.99,"topics":[],"words":[{"text":"Yeah,","start":4628.19,"end":4628.67},{"text":"maybe","start":4629.55,"end":4629.99},{"text":"that","start":4629.99,"end":4630.15},{"text":"doesn't","start":4630.15,"end":4630.39},{"text":"matter","start":4630.39,"end":4630.63},{"text":"so","start":4630.63,"end":4630.83},{"text":"much.","start":4630.83,"end":4630.99}]},{"text":"It's just a quick reaction to what was discussed and.","start":4630.99,"end":4635.95,"topics":[],"words":[{"text":"It's","start":4630.99,"end":4631.27},{"text":"just","start":4631.27,"end":4631.55},{"text":"a","start":4633.23,"end":4633.51},{"text":"quick","start":4633.51,"end":4633.67},{"text":"reaction","start":4633.67,"end":4634.07},{"text":"to","start":4634.07,"end":4634.35},{"text":"what","start":4634.35,"end":4634.67},{"text":"was","start":4634.67,"end":4634.99},{"text":"discussed","start":4634.99,"end":4635.63},{"text":"and.","start":4635.63,"end":4635.95}]},{"text":"Yeah, thank you very much.","start":4636.99,"end":4638.35,"topics":[],"words":[{"text":"Yeah,","start":4636.99,"end":4637.51},{"text":"thank","start":4637.51,"end":4637.79},{"text":"you","start":4637.79,"end":4637.91},{"text":"very","start":4637.91,"end":4638.07},{"text":"much.","start":4638.07,"end":4638.35}]},{"text":"Thank you very much.","start":4639.63,"end":4640.47,"topics":[],"words":[{"text":"Thank","start":4639.63,"end":4639.95},{"text":"you","start":4639.95,"end":4640.07},{"text":"very","start":4640.07,"end":4640.23},{"text":"much.","start":4640.23,"end":4640.47}]}]}],"speaker":{"name":null,"affiliation":"IDS","affiliation_full":"IDS","group":null,"function":"Representative"}},{"statement_number":50,"paragraphs":[{"sentences":[{"text":"Yeah, let me just add something a little bit because it seems like there are a different view and I don't really see it as a different view.","start":4640.47,"end":4653.59,"topics":[],"words":[{"text":"Yeah,","start":4640.47,"end":4640.91},{"text":"let","start":4641.07,"end":4641.35},{"text":"me","start":4641.35,"end":4641.51},{"text":"just","start":4641.51,"end":4641.75},{"text":"add","start":4641.75,"end":4642.03},{"text":"something","start":4642.03,"end":4642.35},{"text":"a","start":4642.35,"end":4642.59},{"text":"little","start":4642.59,"end":4642.75},{"text":"bit","start":4642.75,"end":4642.95},{"text":"because","start":4642.95,"end":4643.23},{"text":"it","start":4644.71,"end":4644.91},{"text":"seems","start":4644.91,"end":4645.31},{"text":"like","start":4645.31,"end":4645.59},{"text":"there","start":4647.11,"end":4647.51},{"text":"are","start":4647.51,"end":4647.91},{"text":"a","start":4649.43,"end":4649.71},{"text":"different","start":4649.71,"end":4649.99},{"text":"view","start":4649.99,"end":4650.39},{"text":"and","start":4651.35,"end":4651.63},{"text":"I","start":4651.63,"end":4651.79},{"text":"don't","start":4651.79,"end":4652.07},{"text":"really","start":4652.07,"end":4652.31},{"text":"see","start":4652.31,"end":4652.51},{"text":"it","start":4652.51,"end":4652.67},{"text":"as","start":4652.67,"end":4652.83},{"text":"a","start":4652.83,"end":4652.95},{"text":"different","start":4652.95,"end":4653.19},{"text":"view.","start":4653.19,"end":4653.59}]},{"text":"I just see it in the way that, the way we go forward.","start":4653.83,"end":4657.67,"topics":[],"words":[{"text":"I","start":4653.83,"end":4654.11},{"text":"just","start":4654.11,"end":4654.31},{"text":"see","start":4654.31,"end":4654.55},{"text":"it","start":4654.55,"end":4654.79},{"text":"in","start":4654.79,"end":4655.03},{"text":"the","start":4655.03,"end":4655.23},{"text":"way","start":4655.23,"end":4655.51},{"text":"that,","start":4655.51,"end":4655.91},{"text":"the","start":4656.47,"end":4656.75},{"text":"way","start":4656.75,"end":4656.91},{"text":"we","start":4656.91,"end":4657.11},{"text":"go","start":4657.11,"end":4657.35},{"text":"forward.","start":4657.35,"end":4657.67}]},{"text":"Because it seemed to me that we were in consensus of the problem and that we want to solve the problem and the taxes and the scope and you know, start off like that.","start":4658.95,"end":4670.65,"topics":[],"words":[{"text":"Because","start":4658.95,"end":4659.35},{"text":"it","start":4661.11,"end":4661.43},{"text":"seemed","start":4661.43,"end":4661.75},{"text":"to","start":4661.75,"end":4661.87},{"text":"me","start":4661.87,"end":4662.03},{"text":"that","start":4662.03,"end":4662.15},{"text":"we","start":4662.15,"end":4662.27},{"text":"were","start":4662.27,"end":4662.47},{"text":"in","start":4662.47,"end":4662.67},{"text":"consensus","start":4662.67,"end":4663.27},{"text":"of","start":4663.27,"end":4663.43},{"text":"the","start":4663.43,"end":4663.55},{"text":"problem","start":4663.55,"end":4663.83},{"text":"and","start":4663.91,"end":4664.19},{"text":"that","start":4664.19,"end":4664.35},{"text":"we","start":4664.35,"end":4664.51},{"text":"want","start":4664.51,"end":4664.67},{"text":"to","start":4664.67,"end":4664.95},{"text":"solve","start":4665.27,"end":4665.67},{"text":"the","start":4665.67,"end":4665.79},{"text":"problem","start":4665.79,"end":4666.07},{"text":"and","start":4666.15,"end":4666.43},{"text":"the","start":4666.43,"end":4666.59},{"text":"taxes","start":4666.59,"end":4667.11},{"text":"and","start":4667.11,"end":4667.35},{"text":"the","start":4667.35,"end":4667.55},{"text":"scope","start":4667.55,"end":4667.95},{"text":"and","start":4667.95,"end":4668.27},{"text":"you","start":4668.27,"end":4668.51},{"text":"know,","start":4668.51,"end":4668.79},{"text":"start","start":4669.69,"end":4669.85},{"text":"off","start":4669.85,"end":4670.13},{"text":"like","start":4670.13,"end":4670.37},{"text":"that.","start":4670.37,"end":4670.65}]},{"text":"And then some members gave us the view that, well, you know, when we look at nexus, then we need to redefine the scope.","start":4670.97,"end":4681.69,"topics":[],"words":[{"text":"And","start":4670.97,"end":4671.25},{"text":"then","start":4671.25,"end":4671.53},{"text":"some","start":4672.33,"end":4672.73},{"text":"members","start":4672.97,"end":4673.37},{"text":"gave","start":4674.89,"end":4675.29},{"text":"us","start":4675.29,"end":4675.49},{"text":"the","start":4675.49,"end":4675.65},{"text":"view","start":4675.65,"end":4675.89},{"text":"that,","start":4675.89,"end":4676.17},{"text":"well,","start":4676.17,"end":4676.49},{"text":"you","start":4676.65,"end":4676.93},{"text":"know,","start":4676.93,"end":4677.13},{"text":"when","start":4677.13,"end":4677.33},{"text":"we","start":4677.33,"end":4677.53},{"text":"look","start":4677.53,"end":4677.73},{"text":"at","start":4677.73,"end":4677.93},{"text":"nexus,","start":4677.93,"end":4678.57},{"text":"then","start":4678.81,"end":4679.21},{"text":"we","start":4679.21,"end":4679.61},{"text":"need","start":4679.61,"end":4679.97},{"text":"to","start":4679.97,"end":4680.33},{"text":"redefine","start":4680.33,"end":4681.01},{"text":"the","start":4681.01,"end":4681.17},{"text":"scope.","start":4681.17,"end":4681.69}]},{"text":"But that's exactly what we said.","start":4682.33,"end":4684.05,"topics":[],"words":[{"text":"But","start":4682.33,"end":4682.61},{"text":"that's","start":4682.61,"end":4682.93},{"text":"exactly","start":4682.93,"end":4683.37},{"text":"what","start":4683.37,"end":4683.57},{"text":"we","start":4683.57,"end":4683.77},{"text":"said.","start":4683.77,"end":4684.05}]}]},{"sentences":[{"text":"You know, we start with a big scope and then we go down the line and we look in practical issues.","start":4684.05,"end":4690.49,"topics":[],"words":[{"text":"You","start":4684.05,"end":4684.25},{"text":"know,","start":4684.25,"end":4684.37},{"text":"we","start":4684.37,"end":4684.57},{"text":"start","start":4684.57,"end":4684.81},{"text":"with","start":4684.81,"end":4685.01},{"text":"a","start":4685.01,"end":4685.17},{"text":"big","start":4685.17,"end":4685.45},{"text":"scope","start":4685.77,"end":4686.33},{"text":"and","start":4686.41,"end":4686.73},{"text":"then","start":4686.73,"end":4686.97},{"text":"we","start":4686.97,"end":4687.25},{"text":"go","start":4687.25,"end":4687.61},{"text":"down","start":4687.61,"end":4687.97},{"text":"the","start":4687.97,"end":4688.25},{"text":"line","start":4688.25,"end":4688.57},{"text":"and","start":4688.57,"end":4688.93},{"text":"we","start":4688.93,"end":4689.17},{"text":"look","start":4689.17,"end":4689.37},{"text":"in","start":4689.37,"end":4689.57},{"text":"practical","start":4689.57,"end":4690.13},{"text":"issues.","start":4690.13,"end":4690.49}]},{"text":"When we go into the nexus, then we can start and look in detail if we can going to exclude certain things.","start":4690.49,"end":4696.37,"topics":[],"words":[{"text":"When","start":4690.49,"end":4690.81},{"text":"we","start":4690.81,"end":4691.01},{"text":"go","start":4691.01,"end":4691.21},{"text":"into","start":4691.21,"end":4691.45},{"text":"the","start":4691.45,"end":4691.69},{"text":"nexus,","start":4691.69,"end":4692.17},{"text":"then","start":4692.17,"end":4692.37},{"text":"we","start":4692.37,"end":4692.53},{"text":"can","start":4692.53,"end":4692.69},{"text":"start","start":4692.69,"end":4692.93},{"text":"and","start":4692.93,"end":4693.21},{"text":"look","start":4693.21,"end":4693.53},{"text":"in","start":4693.77,"end":4694.09},{"text":"detail","start":4694.09,"end":4694.41},{"text":"if","start":4694.57,"end":4694.85},{"text":"we","start":4694.85,"end":4694.995},{"text":"can","start":4694.995,"end":4695.02},{"text":"going","start":4695.17,"end":4695.29},{"text":"to","start":4695.29,"end":4695.41},{"text":"exclude","start":4695.41,"end":4695.81},{"text":"certain","start":4695.81,"end":4696.05},{"text":"things.","start":4696.05,"end":4696.37}]},{"text":"I really don't see a very big difference there.","start":4696.53,"end":4699.25,"topics":[],"words":[{"text":"I","start":4696.53,"end":4696.85},{"text":"really","start":4696.85,"end":4697.09},{"text":"don't","start":4697.09,"end":4697.45},{"text":"see","start":4697.45,"end":4697.69},{"text":"a","start":4697.69,"end":4697.93},{"text":"very","start":4697.93,"end":4698.13},{"text":"big","start":4698.13,"end":4698.41},{"text":"difference","start":4698.41,"end":4698.89},{"text":"there.","start":4698.89,"end":4699.25}]},{"text":"It seems to me that, you know, there is some, you know, I don't, to be honest, I don't see the big issue there.","start":4699.41,"end":4707.01,"topics":[],"words":[{"text":"It","start":4699.41,"end":4699.69},{"text":"seems","start":4699.69,"end":4699.97},{"text":"to","start":4699.97,"end":4700.09},{"text":"me","start":4700.09,"end":4700.33},{"text":"that,","start":4700.33,"end":4700.69},{"text":"you","start":4700.69,"end":4700.97},{"text":"know,","start":4700.97,"end":4701.13},{"text":"there","start":4701.13,"end":4701.29},{"text":"is","start":4701.29,"end":4701.49},{"text":"some,","start":4701.49,"end":4701.81},{"text":"you","start":4702.85,"end":4703.13},{"text":"know,","start":4703.13,"end":4703.29},{"text":"I","start":4703.29,"end":4703.45},{"text":"don't,","start":4703.45,"end":4703.81},{"text":"to","start":4703.89,"end":4704.17},{"text":"be","start":4704.17,"end":4704.29},{"text":"honest,","start":4704.29,"end":4704.53},{"text":"I","start":4704.53,"end":4704.73},{"text":"don't","start":4704.73,"end":4704.97},{"text":"see","start":4704.97,"end":4705.21},{"text":"the","start":4705.21,"end":4705.57},{"text":"big","start":4705.81,"end":4706.17},{"text":"issue","start":4706.17,"end":4706.53},{"text":"there.","start":4706.61,"end":4707.01}]},{"text":"So just let me see if, you know, because it's exactly the same thing to me but it might be someone who thinks it's a big difference.","start":4707.09,"end":4716.53,"topics":[],"words":[{"text":"So","start":4707.09,"end":4707.41},{"text":"just","start":4707.41,"end":4707.65},{"text":"let","start":4707.65,"end":4707.85},{"text":"me","start":4707.85,"end":4708.13},{"text":"see","start":4708.13,"end":4708.53},{"text":"if,","start":4708.53,"end":4708.93},{"text":"you","start":4709.17,"end":4709.45},{"text":"know,","start":4709.45,"end":4709.73},{"text":"because","start":4710.37,"end":4710.77},{"text":"it's","start":4711.089,"end":4711.45},{"text":"exactly","start":4711.45,"end":4711.93},{"text":"the","start":4711.93,"end":4712.09},{"text":"same","start":4712.09,"end":4712.29},{"text":"thing","start":4712.29,"end":4712.53},{"text":"to","start":4712.53,"end":4712.73},{"text":"me","start":4712.73,"end":4712.93},{"text":"but","start":4712.93,"end":4713.25},{"text":"it","start":4713.57,"end":4713.89},{"text":"might","start":4713.89,"end":4714.13},{"text":"be","start":4714.13,"end":4714.45},{"text":"someone","start":4714.85,"end":4715.21},{"text":"who","start":4715.21,"end":4715.45},{"text":"thinks","start":4715.45,"end":4715.77},{"text":"it's","start":4715.77,"end":4716.01},{"text":"a","start":4716.01,"end":4716.13},{"text":"big","start":4716.13,"end":4716.25},{"text":"difference.","start":4716.25,"end":4716.53}]}]},{"sentences":[{"text":"But the point, what I'm Saying is from the beginning was that seemed to me that we had considered consensus of keeping a scope of taxes on income and economic equivalent taxes to start off with.","start":4716.53,"end":4731.35,"topics":[],"words":[{"text":"But","start":4716.53,"end":4716.85},{"text":"the","start":4716.85,"end":4717.13},{"text":"point,","start":4717.13,"end":4717.33},{"text":"what","start":4717.33,"end":4717.53},{"text":"I'm","start":4717.53,"end":4717.85},{"text":"Saying","start":4717.85,"end":4718.05},{"text":"is","start":4718.05,"end":4718.37},{"text":"from","start":4718.45,"end":4718.73},{"text":"the","start":4718.73,"end":4718.85},{"text":"beginning","start":4718.85,"end":4719.33},{"text":"was","start":4719.33,"end":4719.53},{"text":"that","start":4719.53,"end":4719.81},{"text":"seemed","start":4720.13,"end":4720.53},{"text":"to","start":4720.53,"end":4720.65},{"text":"me","start":4720.65,"end":4720.77},{"text":"that","start":4720.77,"end":4720.89},{"text":"we","start":4720.89,"end":4721.05},{"text":"had","start":4721.05,"end":4721.21},{"text":"considered","start":4721.21,"end":4721.36},{"text":"consensus","start":4721.43,"end":4722.07},{"text":"of","start":4722.15,"end":4722.47},{"text":"keeping","start":4722.47,"end":4722.87},{"text":"a","start":4722.87,"end":4723.11},{"text":"scope","start":4723.11,"end":4723.59},{"text":"of","start":4724.15,"end":4724.47},{"text":"taxes","start":4724.47,"end":4724.95},{"text":"on","start":4724.95,"end":4725.19},{"text":"income","start":4725.19,"end":4725.75},{"text":"and","start":4726.39,"end":4726.75},{"text":"economic","start":4726.75,"end":4727.11},{"text":"equivalent","start":4727.59,"end":4728.47},{"text":"taxes","start":4728.55,"end":4729.27},{"text":"to","start":4730.15,"end":4730.47},{"text":"start","start":4730.47,"end":4730.75},{"text":"off","start":4730.75,"end":4731.03},{"text":"with.","start":4731.03,"end":4731.35}]},{"text":"Then we go down the work and look at nexus looks at different things and we can see if that scope is still the right scope or if we in that road can take out some clear VAT or you know, some taxes that we can agree on shouldn't be within the scope.","start":4732.07,"end":4753.12,"topics":[],"words":[{"text":"Then","start":4732.07,"end":4732.35},{"text":"we","start":4732.35,"end":4732.51},{"text":"go","start":4732.51,"end":4732.75},{"text":"down","start":4732.75,"end":4733.11},{"text":"the","start":4734.15,"end":4734.47},{"text":"work","start":4734.47,"end":4734.79},{"text":"and","start":4735.03,"end":4735.35},{"text":"look","start":4735.35,"end":4735.59},{"text":"at","start":4735.59,"end":4735.79},{"text":"nexus","start":4735.79,"end":4736.31},{"text":"looks","start":4736.31,"end":4736.63},{"text":"at","start":4736.63,"end":4736.75},{"text":"different","start":4736.75,"end":4736.99},{"text":"things","start":4736.99,"end":4737.35},{"text":"and","start":4737.35,"end":4737.669},{"text":"we","start":4737.669,"end":4737.87},{"text":"can","start":4737.87,"end":4738.11},{"text":"see","start":4738.11,"end":4738.47},{"text":"if","start":4738.87,"end":4739.23},{"text":"that","start":4739.23,"end":4739.55},{"text":"scope","start":4739.55,"end":4739.95},{"text":"is","start":4739.95,"end":4740.15},{"text":"still","start":4740.15,"end":4740.39},{"text":"the","start":4740.39,"end":4740.59},{"text":"right","start":4740.59,"end":4740.83},{"text":"scope","start":4740.83,"end":4741.43},{"text":"or","start":4741.59,"end":4741.91},{"text":"if","start":4741.91,"end":4742.15},{"text":"we","start":4742.15,"end":4742.47},{"text":"in","start":4742.71,"end":4743.07},{"text":"that","start":4743.07,"end":4743.39},{"text":"road","start":4743.39,"end":4743.75},{"text":"can","start":4744.31,"end":4744.71},{"text":"take","start":4745.27,"end":4745.59},{"text":"out","start":4745.59,"end":4745.87},{"text":"some","start":4745.87,"end":4746.15},{"text":"clear","start":4746.15,"end":4746.47},{"text":"VAT","start":4747.12,"end":4747.52},{"text":"or","start":4747.76,"end":4748.08},{"text":"you","start":4748.08,"end":4748.28},{"text":"know,","start":4748.28,"end":4748.48},{"text":"some","start":4748.48,"end":4748.72},{"text":"taxes","start":4748.72,"end":4749.28},{"text":"that","start":4749.28,"end":4749.56},{"text":"we","start":4749.56,"end":4749.84},{"text":"can","start":4749.84,"end":4750.08},{"text":"agree","start":4750.08,"end":4750.4},{"text":"on","start":4750.48,"end":4750.88},{"text":"shouldn't","start":4751.44,"end":4751.96},{"text":"be","start":4751.96,"end":4752.12},{"text":"within","start":4752.12,"end":4752.36},{"text":"the","start":4752.36,"end":4752.6},{"text":"scope.","start":4752.6,"end":4753.12}]},{"text":"So I really don't see, to be honest, the big difference here.","start":4754.4,"end":4758.48,"topics":[],"words":[{"text":"So","start":4754.4,"end":4754.68},{"text":"I","start":4754.68,"end":4754.88},{"text":"really","start":4754.88,"end":4755.16},{"text":"don't","start":4755.16,"end":4755.52},{"text":"see,","start":4755.52,"end":4755.84},{"text":"to","start":4756,"end":4756.24},{"text":"be","start":4756.24,"end":4756.36},{"text":"honest,","start":4756.36,"end":4756.72},{"text":"the","start":4757.44,"end":4757.72},{"text":"big","start":4757.72,"end":4757.92},{"text":"difference","start":4757.92,"end":4758.24},{"text":"here.","start":4758.24,"end":4758.48}]},{"text":"But you know, I, you know, I stand to be corrected.","start":4758.48,"end":4763.68,"topics":[],"words":[{"text":"But","start":4758.48,"end":4758.8},{"text":"you","start":4759.04,"end":4759.32},{"text":"know,","start":4759.32,"end":4759.6},{"text":"I,","start":4760.32,"end":4760.72},{"text":"you","start":4761.36,"end":4761.64},{"text":"know,","start":4761.64,"end":4761.92},{"text":"I","start":4761.92,"end":4762.28},{"text":"stand","start":4762.28,"end":4762.6},{"text":"to","start":4762.6,"end":4762.879},{"text":"be","start":4762.879,"end":4763.079},{"text":"corrected.","start":4763.079,"end":4763.68}]},{"text":"I have Botswana.","start":4763.84,"end":4765.52,"topics":[],"words":[{"text":"I","start":4763.84,"end":4764.16},{"text":"have","start":4764.16,"end":4764.48},{"text":"Botswana.","start":4764.64,"end":4765.52}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":51,"paragraphs":[{"sentences":[{"text":"Please go ahead.","start":4766.8,"end":4767.6,"topics":[],"words":[{"text":"Please","start":4766.8,"end":4767.12},{"text":"go","start":4767.12,"end":4767.32},{"text":"ahead.","start":4767.32,"end":4767.6}]},{"text":"Thank you.","start":4768.4,"end":4768.92,"topics":[],"words":[{"text":"Thank","start":4768.4,"end":4768.76},{"text":"you.","start":4768.76,"end":4768.92}]},{"text":"Madam Kohlid, you seem to have taken most of the words that I wanted to, to say.","start":4768.92,"end":4774.02,"topics":[],"words":[{"text":"Madam","start":4768.92,"end":4769.2},{"text":"Kohlid,","start":4769.2,"end":4769.84},{"text":"you","start":4770.16,"end":4770.44},{"text":"seem","start":4770.44,"end":4770.64},{"text":"to","start":4770.64,"end":4770.88},{"text":"have","start":4770.88,"end":4771.08},{"text":"taken","start":4771.08,"end":4771.36},{"text":"most","start":4771.36,"end":4771.64},{"text":"of","start":4771.64,"end":4771.76},{"text":"the","start":4771.76,"end":4771.88},{"text":"words","start":4771.88,"end":4772.16},{"text":"that","start":4772.16,"end":4772.32},{"text":"I","start":4772.32,"end":4772.4},{"text":"wanted","start":4772.4,"end":4772.68},{"text":"to,","start":4772.68,"end":4772.96},{"text":"to","start":4773.62,"end":4773.78},{"text":"say.","start":4773.78,"end":4774.02}]},{"text":"It seems like we're in agreement this morning.","start":4774.02,"end":4776.06,"topics":[],"words":[{"text":"It","start":4774.02,"end":4774.26},{"text":"seems","start":4774.26,"end":4774.58},{"text":"like","start":4774.58,"end":4774.7},{"text":"we're","start":4774.7,"end":4774.94},{"text":"in","start":4774.94,"end":4775.14},{"text":"agreement","start":4775.14,"end":4775.58},{"text":"this","start":4775.58,"end":4775.82},{"text":"morning.","start":4775.82,"end":4776.06}]},{"text":"However, I wanted to just make a note.","start":4776.06,"end":4779.62,"topics":[],"words":[{"text":"However,","start":4776.06,"end":4776.42},{"text":"I","start":4776.82,"end":4777.1},{"text":"wanted","start":4777.1,"end":4777.42},{"text":"to","start":4777.42,"end":4777.58},{"text":"just","start":4777.58,"end":4777.82},{"text":"make","start":4777.82,"end":4778.18},{"text":"a","start":4778.9,"end":4779.22},{"text":"note.","start":4779.22,"end":4779.62}]}]},{"sentences":[{"text":"Maybe it's something that we might want to take into consideration.","start":4779.94,"end":4782.9,"topics":[],"words":[{"text":"Maybe","start":4779.94,"end":4780.3},{"text":"it's","start":4780.3,"end":4780.5},{"text":"something","start":4780.5,"end":4780.66},{"text":"that","start":4780.66,"end":4780.94},{"text":"we","start":4780.94,"end":4781.18},{"text":"might","start":4781.18,"end":4781.38},{"text":"want","start":4781.38,"end":4781.58},{"text":"to","start":4781.58,"end":4781.74},{"text":"take","start":4781.74,"end":4781.9},{"text":"into","start":4781.9,"end":4782.14},{"text":"consideration.","start":4782.14,"end":4782.9}]},{"text":"It seems like we have a big word there, which is economic substance.","start":4782.98,"end":4786.86,"topics":[],"words":[{"text":"It","start":4782.98,"end":4783.26},{"text":"seems","start":4783.26,"end":4783.62},{"text":"like","start":4783.62,"end":4783.74},{"text":"we","start":4783.74,"end":4783.9},{"text":"have","start":4783.9,"end":4784.18},{"text":"a","start":4784.66,"end":4784.94},{"text":"big","start":4784.94,"end":4785.14},{"text":"word","start":4785.14,"end":4785.42},{"text":"there,","start":4785.42,"end":4785.58},{"text":"which","start":4785.58,"end":4785.74},{"text":"is","start":4785.74,"end":4785.9},{"text":"economic","start":4785.9,"end":4786.18},{"text":"substance.","start":4786.26,"end":4786.86}]},{"text":"Maybe if we can also agree to break it down and really share ideas on what we, what we really mean by economic substance.","start":4786.86,"end":4799.06,"topics":[],"words":[{"text":"Maybe","start":4786.86,"end":4787.18},{"text":"if","start":4787.18,"end":4787.34},{"text":"we","start":4787.34,"end":4787.46},{"text":"can","start":4787.46,"end":4787.62},{"text":"also","start":4787.62,"end":4787.86},{"text":"agree","start":4787.86,"end":4788.18},{"text":"to","start":4788.18,"end":4788.5},{"text":"break","start":4788.5,"end":4788.74},{"text":"it","start":4788.74,"end":4788.979},{"text":"down","start":4788.979,"end":4789.3},{"text":"and","start":4789.46,"end":4789.86},{"text":"really","start":4790.18,"end":4790.58},{"text":"share","start":4792.58,"end":4792.94},{"text":"ideas","start":4792.94,"end":4793.42},{"text":"on","start":4793.42,"end":4793.78},{"text":"what","start":4794.34,"end":4794.74},{"text":"we,","start":4794.9,"end":4795.3},{"text":"what","start":4796.82,"end":4797.14},{"text":"we","start":4797.14,"end":4797.42},{"text":"really","start":4797.42,"end":4797.7},{"text":"mean","start":4797.7,"end":4797.9},{"text":"by","start":4797.9,"end":4798.1},{"text":"economic","start":4798.1,"end":4798.42},{"text":"substance.","start":4798.5,"end":4799.06}]},{"text":"Maybe if you break it down then it might direct us into the conversations we really want to have, as you've already put forward.","start":4799.19,"end":4806.03,"topics":[],"words":[{"text":"Maybe","start":4799.19,"end":4799.35},{"text":"if","start":4799.35,"end":4799.47},{"text":"you","start":4799.47,"end":4799.63},{"text":"break","start":4799.63,"end":4799.79},{"text":"it","start":4799.79,"end":4799.99},{"text":"down","start":4799.99,"end":4800.31},{"text":"then","start":4800.55,"end":4800.83},{"text":"it","start":4800.83,"end":4801.03},{"text":"might","start":4801.03,"end":4801.35},{"text":"direct","start":4801.43,"end":4801.83},{"text":"us","start":4801.83,"end":4802.15},{"text":"into","start":4802.15,"end":4802.47},{"text":"the","start":4803.03,"end":4803.35},{"text":"conversations","start":4803.35,"end":4803.91},{"text":"we","start":4803.91,"end":4804.11},{"text":"really","start":4804.11,"end":4804.31},{"text":"want","start":4804.31,"end":4804.51},{"text":"to","start":4804.51,"end":4804.63},{"text":"have,","start":4804.63,"end":4804.83},{"text":"as","start":4804.83,"end":4805.07},{"text":"you've","start":4805.07,"end":4805.31},{"text":"already","start":4805.31,"end":4805.55},{"text":"put","start":4805.55,"end":4805.79},{"text":"forward.","start":4805.79,"end":4806.03}]},{"text":"Thank you.","start":4806.03,"end":4806.63,"topics":[],"words":[{"text":"Thank","start":4806.03,"end":4806.35},{"text":"you.","start":4806.35,"end":4806.63}]}]}],"speaker":{"name":null,"affiliation":"BWA","affiliation_full":"Botswana","group":null,"function":"Representative"}},{"statement_number":52,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":4807.59,"end":4808.39,"topics":[],"words":[{"text":"Thank","start":4807.59,"end":4807.91},{"text":"you","start":4807.91,"end":4808.03},{"text":"very","start":4808.03,"end":4808.19},{"text":"much.","start":4808.19,"end":4808.39}]},{"text":"Botswana Rami, please go ahead.","start":4808.39,"end":4811.75,"topics":[],"words":[{"text":"Botswana","start":4808.39,"end":4808.95},{"text":"Rami,","start":4810.31,"end":4810.95},{"text":"please","start":4810.95,"end":4811.23},{"text":"go","start":4811.23,"end":4811.47},{"text":"ahead.","start":4811.47,"end":4811.75}]},{"text":"Chair or Egypt?","start":4811.91,"end":4813.27,"topics":[],"words":[{"text":"Chair","start":4811.91,"end":4812.31},{"text":"or","start":4812.31,"end":4812.67},{"text":"Egypt?","start":4812.67,"end":4813.27}]},{"text":"I don't know.","start":4813.27,"end":4813.83,"topics":[],"words":[{"text":"I","start":4813.27,"end":4813.43},{"text":"don't","start":4813.43,"end":4813.59},{"text":"know.","start":4813.59,"end":4813.83}]},{"text":"No, I think more like Rami.","start":4814.47,"end":4816.35,"topics":[],"words":[{"text":"No,","start":4814.47,"end":4814.75},{"text":"I","start":4814.75,"end":4814.87},{"text":"think","start":4814.87,"end":4815.11},{"text":"more","start":4815.189,"end":4815.55},{"text":"like","start":4815.55,"end":4815.83},{"text":"Rami.","start":4815.83,"end":4816.35}]}]},{"sentences":[{"text":"So I'm providing my own point of view and just to reflect on what just you said.","start":4816.35,"end":4822.79,"topics":[],"words":[{"text":"So","start":4816.35,"end":4816.55},{"text":"I'm","start":4816.55,"end":4816.87},{"text":"providing","start":4816.87,"end":4817.23},{"text":"my","start":4817.23,"end":4817.51},{"text":"own","start":4817.51,"end":4817.75},{"text":"point","start":4817.75,"end":4817.99},{"text":"of","start":4817.99,"end":4818.15},{"text":"view","start":4818.15,"end":4818.39},{"text":"and","start":4819.51,"end":4819.83},{"text":"just","start":4819.83,"end":4820.15},{"text":"to","start":4820.47,"end":4820.87},{"text":"reflect","start":4820.95,"end":4821.43},{"text":"on","start":4821.43,"end":4821.63},{"text":"what","start":4821.63,"end":4821.91},{"text":"just","start":4821.91,"end":4822.27},{"text":"you","start":4822.27,"end":4822.55},{"text":"said.","start":4822.55,"end":4822.79}]},{"text":"And I think maybe it's not a big difference, it can go both ways.","start":4822.79,"end":4827.78,"topics":[],"words":[{"text":"And","start":4822.79,"end":4823.11},{"text":"I","start":4823.35,"end":4823.63},{"text":"think","start":4823.63,"end":4823.91},{"text":"maybe","start":4824.23,"end":4824.67},{"text":"it's","start":4824.67,"end":4824.91},{"text":"not","start":4824.91,"end":4825.11},{"text":"a","start":4825.11,"end":4825.31},{"text":"big","start":4825.31,"end":4825.51},{"text":"difference,","start":4825.51,"end":4825.99},{"text":"it","start":4826.5,"end":4826.62},{"text":"can","start":4826.62,"end":4826.82},{"text":"go","start":4826.82,"end":4827.1},{"text":"both","start":4827.1,"end":4827.42},{"text":"ways.","start":4827.42,"end":4827.78}]},{"text":"But like maybe there is impact from the scope on how to design the Nexus.","start":4827.78,"end":4833.46,"topics":[],"words":[{"text":"But","start":4827.78,"end":4828.06},{"text":"like","start":4828.06,"end":4828.42},{"text":"maybe","start":4828.98,"end":4829.54},{"text":"there","start":4829.86,"end":4830.18},{"text":"is","start":4830.18,"end":4830.5},{"text":"impact","start":4830.5,"end":4830.9},{"text":"from","start":4830.9,"end":4831.18},{"text":"the","start":4831.18,"end":4831.34},{"text":"scope","start":4831.34,"end":4831.7},{"text":"on","start":4831.7,"end":4831.98},{"text":"how","start":4831.98,"end":4832.26},{"text":"to","start":4832.26,"end":4832.46},{"text":"design","start":4832.46,"end":4832.7},{"text":"the","start":4832.7,"end":4832.94},{"text":"Nexus.","start":4832.94,"end":4833.46}]},{"text":"And also the nexus can take back you back again to the scope to revisit it to ensure you are in the right way.","start":4833.54,"end":4842.379,"topics":[],"words":[{"text":"And","start":4833.54,"end":4833.9},{"text":"also","start":4833.9,"end":4834.22},{"text":"the","start":4834.22,"end":4834.46},{"text":"nexus","start":4834.46,"end":4834.9},{"text":"can","start":4834.9,"end":4835.1},{"text":"take","start":4835.1,"end":4835.3},{"text":"back","start":4835.3,"end":4835.54},{"text":"you","start":4835.54,"end":4835.78},{"text":"back","start":4835.78,"end":4836.1},{"text":"again","start":4836.42,"end":4836.78},{"text":"to","start":4836.78,"end":4837.14},{"text":"the","start":4837.22,"end":4837.5},{"text":"scope","start":4837.5,"end":4838.02},{"text":"to","start":4839.46,"end":4839.74},{"text":"revisit","start":4839.74,"end":4840.22},{"text":"it","start":4840.22,"end":4840.5},{"text":"to","start":4840.5,"end":4840.78},{"text":"ensure","start":4840.78,"end":4841.06},{"text":"you","start":4841.3,"end":4841.58},{"text":"are","start":4841.58,"end":4841.74},{"text":"in","start":4841.74,"end":4841.86},{"text":"the","start":4841.86,"end":4841.98},{"text":"right","start":4841.98,"end":4842.14},{"text":"way.","start":4842.14,"end":4842.379}]},{"text":"But like if we need to decide from where to start, I think the scope may have a little bit more influence over, over the nexus.","start":4842.379,"end":4852.99,"topics":[],"words":[{"text":"But","start":4842.379,"end":4842.66},{"text":"like","start":4842.66,"end":4842.98},{"text":"if","start":4843.22,"end":4843.5},{"text":"we","start":4843.5,"end":4843.7},{"text":"need","start":4843.7,"end":4843.9},{"text":"to","start":4843.9,"end":4844.06},{"text":"decide","start":4844.06,"end":4844.54},{"text":"from","start":4844.54,"end":4844.82},{"text":"where","start":4844.82,"end":4845.1},{"text":"to","start":4845.1,"end":4845.34},{"text":"start,","start":4845.34,"end":4845.62},{"text":"I","start":4845.7,"end":4845.98},{"text":"think","start":4845.98,"end":4846.26},{"text":"the","start":4847.62,"end":4847.94},{"text":"scope","start":4847.94,"end":4848.42},{"text":"may","start":4848.42,"end":4848.66},{"text":"have","start":4848.66,"end":4848.98},{"text":"a","start":4849.38,"end":4849.66},{"text":"little","start":4849.66,"end":4849.86},{"text":"bit","start":4849.86,"end":4850.06},{"text":"more","start":4850.06,"end":4850.34},{"text":"influence","start":4850.42,"end":4851.06},{"text":"over,","start":4851.06,"end":4851.46},{"text":"over","start":4852.11,"end":4852.27},{"text":"the","start":4852.27,"end":4852.47},{"text":"nexus.","start":4852.47,"end":4852.99}]}]},{"sentences":[{"text":"So I will see it as maybe Lisa, also see that you go from the big, then we start discussing the nexus while still the two points of views.","start":4853.15,"end":4864.27,"topics":[],"words":[{"text":"So","start":4853.15,"end":4853.55},{"text":"I","start":4854.35,"end":4854.67},{"text":"will","start":4854.67,"end":4854.87},{"text":"see","start":4854.87,"end":4855.03},{"text":"it","start":4855.03,"end":4855.23},{"text":"as","start":4855.23,"end":4855.47},{"text":"maybe","start":4855.47,"end":4855.87},{"text":"Lisa,","start":4855.95,"end":4856.67},{"text":"also","start":4857.07,"end":4857.43},{"text":"see","start":4857.43,"end":4857.75},{"text":"that","start":4857.75,"end":4858.11},{"text":"you","start":4858.11,"end":4858.39},{"text":"go","start":4858.39,"end":4858.55},{"text":"from","start":4858.55,"end":4858.75},{"text":"the","start":4858.75,"end":4858.95},{"text":"big,","start":4858.95,"end":4859.15},{"text":"then","start":4859.15,"end":4859.47},{"text":"we","start":4859.47,"end":4859.79},{"text":"start","start":4859.79,"end":4860.03},{"text":"discussing","start":4860.03,"end":4860.43},{"text":"the","start":4860.43,"end":4860.63},{"text":"nexus","start":4860.63,"end":4861.23},{"text":"while","start":4862.11,"end":4862.47},{"text":"still","start":4862.47,"end":4862.83},{"text":"the","start":4862.91,"end":4863.19},{"text":"two","start":4863.19,"end":4863.39},{"text":"points","start":4863.39,"end":4863.67},{"text":"of","start":4863.67,"end":4863.87},{"text":"views.","start":4863.87,"end":4864.27}]},{"text":"Right.","start":4864.27,"end":4864.59,"topics":[],"words":[{"text":"Right.","start":4864.27,"end":4864.59}]},{"text":"So again you can see it like okay, the nexus will determine the scope.","start":4864.67,"end":4868.35,"topics":[],"words":[{"text":"So","start":4864.67,"end":4865.07},{"text":"again","start":4865.07,"end":4865.43},{"text":"you","start":4865.43,"end":4865.63},{"text":"can","start":4865.63,"end":4865.75},{"text":"see","start":4865.75,"end":4865.91},{"text":"it","start":4865.91,"end":4866.07},{"text":"like","start":4866.07,"end":4866.23},{"text":"okay,","start":4866.23,"end":4866.47},{"text":"the","start":4866.47,"end":4866.63},{"text":"nexus","start":4866.63,"end":4867.07},{"text":"will","start":4867.07,"end":4867.27},{"text":"determine","start":4867.27,"end":4867.67},{"text":"the","start":4867.67,"end":4867.829},{"text":"scope.","start":4867.829,"end":4868.35}]},{"text":"But I think from my personal point of view that there is like interaction between both of them, but I think a little bit more influence from the scope in determining the nexus.","start":4868.43,"end":4882.96,"topics":[],"words":[{"text":"But","start":4868.43,"end":4868.83},{"text":"I","start":4868.91,"end":4869.19},{"text":"think","start":4869.19,"end":4869.47},{"text":"from","start":4869.55,"end":4869.87},{"text":"my","start":4869.87,"end":4870.15},{"text":"personal","start":4870.15,"end":4870.51},{"text":"point","start":4870.51,"end":4870.83},{"text":"of","start":4870.83,"end":4871.03},{"text":"view","start":4871.03,"end":4871.31},{"text":"that","start":4871.39,"end":4871.79},{"text":"there","start":4872.67,"end":4872.99},{"text":"is","start":4872.99,"end":4873.31},{"text":"like","start":4873.63,"end":4874.03},{"text":"interaction","start":4876.03,"end":4876.79},{"text":"between","start":4876.79,"end":4877.07},{"text":"both","start":4877.07,"end":4877.35},{"text":"of","start":4877.35,"end":4877.51},{"text":"them,","start":4877.51,"end":4877.79},{"text":"but","start":4878.24,"end":4878.4},{"text":"I","start":4878.4,"end":4878.6},{"text":"think","start":4878.6,"end":4878.84},{"text":"a","start":4878.84,"end":4879.08},{"text":"little","start":4879.08,"end":4879.28},{"text":"bit","start":4879.28,"end":4879.48},{"text":"more","start":4879.48,"end":4879.68},{"text":"influence","start":4879.68,"end":4880.24},{"text":"from","start":4880.24,"end":4880.44},{"text":"the","start":4880.44,"end":4880.6},{"text":"scope","start":4880.6,"end":4881.04},{"text":"in","start":4881.04,"end":4881.24},{"text":"determining","start":4881.24,"end":4881.92},{"text":"the","start":4882.08,"end":4882.36},{"text":"nexus.","start":4882.36,"end":4882.96}]},{"text":"Of course it's a personal point of view.","start":4884,"end":4885.96,"topics":[],"words":[{"text":"Of","start":4884,"end":4884.28},{"text":"course","start":4884.28,"end":4884.56},{"text":"it's","start":4884.72,"end":4885.04},{"text":"a","start":4885.04,"end":4885.16},{"text":"personal","start":4885.16,"end":4885.4},{"text":"point","start":4885.4,"end":4885.64},{"text":"of","start":4885.64,"end":4885.76},{"text":"view.","start":4885.76,"end":4885.96}]}]},{"sentences":[{"text":"Maybe others can say a different way.","start":4885.96,"end":4887.4,"topics":[],"words":[{"text":"Maybe","start":4885.96,"end":4886.28},{"text":"others","start":4886.28,"end":4886.52},{"text":"can","start":4886.52,"end":4886.72},{"text":"say","start":4886.72,"end":4886.84},{"text":"a","start":4886.84,"end":4887},{"text":"different","start":4887,"end":4887.2},{"text":"way.","start":4887.2,"end":4887.4}]},{"text":"But like again and this go with the concept that you're going from the wider to a little bit narrow thing.","start":4887.4,"end":4894.319,"topics":[],"words":[{"text":"But","start":4887.4,"end":4887.6},{"text":"like","start":4887.6,"end":4887.92},{"text":"again","start":4888.16,"end":4888.52},{"text":"and","start":4888.52,"end":4888.76},{"text":"this","start":4888.76,"end":4888.96},{"text":"go","start":4888.96,"end":4889.16},{"text":"with","start":4889.16,"end":4889.32},{"text":"the","start":4889.32,"end":4889.44},{"text":"concept","start":4889.44,"end":4889.72},{"text":"that","start":4889.72,"end":4889.88},{"text":"you're","start":4889.88,"end":4890.2},{"text":"going","start":4890.2,"end":4890.4},{"text":"from","start":4890.4,"end":4890.6},{"text":"the","start":4890.6,"end":4890.76},{"text":"wider","start":4890.76,"end":4891.08},{"text":"to","start":4891.08,"end":4891.44},{"text":"a","start":4892.08,"end":4892.36},{"text":"little","start":4892.36,"end":4892.52},{"text":"bit","start":4892.52,"end":4892.8},{"text":"narrow","start":4893.44,"end":4893.96},{"text":"thing.","start":4893.96,"end":4894.319}]},{"text":"So that's why we need to kick off.","start":4894.48,"end":4899.24,"topics":[],"words":[{"text":"So","start":4894.48,"end":4894.88},{"text":"that's","start":4896.64,"end":4897.08},{"text":"why","start":4897.08,"end":4897.36},{"text":"we","start":4898.16,"end":4898.44},{"text":"need","start":4898.44,"end":4898.6},{"text":"to","start":4898.6,"end":4898.72},{"text":"kick","start":4898.72,"end":4899},{"text":"off.","start":4899,"end":4899.24}]},{"text":"So we need to start from a certain point.","start":4899.24,"end":4902.96,"topics":[],"words":[{"text":"So","start":4899.24,"end":4899.48},{"text":"we","start":4899.48,"end":4899.64},{"text":"need","start":4899.64,"end":4899.8},{"text":"to","start":4899.8,"end":4899.96},{"text":"start","start":4899.96,"end":4900.24},{"text":"from","start":4900.24,"end":4900.64},{"text":"a","start":4902.08,"end":4902.32},{"text":"certain","start":4902.32,"end":4902.56},{"text":"point.","start":4902.56,"end":4902.96}]}]},{"sentences":[{"text":"So maybe I'm going with idea again from the wider to the narrow, not for anything.","start":4905.21,"end":4910.73,"topics":[],"words":[{"text":"So","start":4905.21,"end":4905.45},{"text":"maybe","start":4905.45,"end":4905.77},{"text":"I'm","start":4905.77,"end":4905.93},{"text":"going","start":4905.93,"end":4906.17},{"text":"with","start":4906.25,"end":4906.61},{"text":"idea","start":4906.61,"end":4906.93},{"text":"again","start":4906.93,"end":4907.21},{"text":"from","start":4907.61,"end":4907.89},{"text":"the","start":4907.89,"end":4908.05},{"text":"wider","start":4908.05,"end":4908.41},{"text":"to","start":4908.41,"end":4908.81},{"text":"the","start":4909.21,"end":4909.53},{"text":"narrow,","start":4909.53,"end":4909.97},{"text":"not","start":4909.97,"end":4910.21},{"text":"for","start":4910.21,"end":4910.37},{"text":"anything.","start":4910.37,"end":4910.73}]},{"text":"Not saying that other point of view is not right.","start":4910.73,"end":4912.69,"topics":[],"words":[{"text":"Not","start":4910.73,"end":4910.97},{"text":"saying","start":4910.97,"end":4911.17},{"text":"that","start":4911.17,"end":4911.45},{"text":"other","start":4911.45,"end":4911.77},{"text":"point","start":4911.77,"end":4911.93},{"text":"of","start":4911.93,"end":4912.05},{"text":"view","start":4912.05,"end":4912.17},{"text":"is","start":4912.17,"end":4912.29},{"text":"not","start":4912.29,"end":4912.45},{"text":"right.","start":4912.45,"end":4912.69}]},{"text":"Of course it's right.","start":4912.69,"end":4913.49,"topics":[],"words":[{"text":"Of","start":4912.69,"end":4912.93},{"text":"course","start":4912.93,"end":4913.09},{"text":"it's","start":4913.09,"end":4913.29},{"text":"right.","start":4913.29,"end":4913.49}]},{"text":"But like just saying maybe there is a higher influence from the scope in the Nexus.","start":4913.49,"end":4919.81,"topics":[],"words":[{"text":"But","start":4913.49,"end":4913.77},{"text":"like","start":4913.77,"end":4914.09},{"text":"just","start":4914.17,"end":4914.49},{"text":"saying","start":4914.49,"end":4914.81},{"text":"maybe","start":4915.05,"end":4915.53},{"text":"there","start":4915.53,"end":4915.73},{"text":"is","start":4915.73,"end":4915.89},{"text":"a","start":4915.89,"end":4916.05},{"text":"higher","start":4916.05,"end":4916.29},{"text":"influence","start":4916.29,"end":4916.97},{"text":"from","start":4917.13,"end":4917.53},{"text":"the","start":4917.69,"end":4917.97},{"text":"scope","start":4917.97,"end":4918.41},{"text":"in","start":4919.05,"end":4919.29},{"text":"the","start":4919.29,"end":4919.41},{"text":"Nexus.","start":4919.41,"end":4919.81}]},{"text":"You can determine while you see what you are targeting.","start":4919.81,"end":4922.33,"topics":[],"words":[{"text":"You","start":4919.81,"end":4919.93},{"text":"can","start":4919.93,"end":4920.05},{"text":"determine","start":4920.05,"end":4920.57},{"text":"while","start":4920.57,"end":4920.81},{"text":"you","start":4920.81,"end":4921.01},{"text":"see","start":4921.01,"end":4921.29},{"text":"what","start":4921.29,"end":4921.57},{"text":"you","start":4921.57,"end":4921.73},{"text":"are","start":4921.73,"end":4921.89},{"text":"targeting.","start":4921.89,"end":4922.33}]}]},{"sentences":[{"text":"Actually this will give you more visibility in discussing the Nexus.","start":4922.33,"end":4928.49,"topics":[],"words":[{"text":"Actually","start":4922.33,"end":4922.65},{"text":"this","start":4922.97,"end":4923.29},{"text":"will","start":4923.29,"end":4923.57},{"text":"give","start":4923.57,"end":4923.85},{"text":"you","start":4923.85,"end":4924.13},{"text":"more","start":4924.13,"end":4924.37},{"text":"visibility","start":4924.37,"end":4924.89},{"text":"in","start":4925.37,"end":4925.69},{"text":"discussing","start":4925.69,"end":4926.41},{"text":"the","start":4927.61,"end":4927.93},{"text":"Nexus.","start":4927.93,"end":4928.49}]},{"text":"So again, it's just to the kickoff from where we start.","start":4930.26,"end":4935.46,"topics":[],"words":[{"text":"So","start":4930.26,"end":4930.42},{"text":"again,","start":4930.42,"end":4930.7},{"text":"it's","start":4930.7,"end":4931.02},{"text":"just","start":4931.02,"end":4931.3},{"text":"to","start":4931.38,"end":4931.78},{"text":"the","start":4932.34,"end":4932.74},{"text":"kickoff","start":4933.06,"end":4933.7},{"text":"from","start":4933.86,"end":4934.14},{"text":"where","start":4934.14,"end":4934.42},{"text":"we","start":4934.9,"end":4935.18},{"text":"start.","start":4935.18,"end":4935.46}]},{"text":"Thank you.","start":4935.46,"end":4936.02,"topics":[],"words":[{"text":"Thank","start":4935.46,"end":4935.78},{"text":"you.","start":4935.78,"end":4936.02}]},{"text":"Thank you very much.","start":4937.38,"end":4938.26,"topics":[],"words":[{"text":"Thank","start":4937.38,"end":4937.74},{"text":"you","start":4937.74,"end":4937.9},{"text":"very","start":4937.9,"end":4938.06},{"text":"much.","start":4938.06,"end":4938.26}]},{"text":"Rami.","start":4938.26,"end":4938.9,"topics":[],"words":[{"text":"Rami.","start":4938.26,"end":4938.9}]}]}],"speaker":{"name":"Rami","affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":53,"paragraphs":[{"sentences":[{"text":"I have Lesotho, please go ahead.","start":4939.14,"end":4941.7,"topics":[],"words":[{"text":"I","start":4939.14,"end":4939.38},{"text":"have","start":4939.38,"end":4939.54},{"text":"Lesotho,","start":4939.54,"end":4940.42},{"text":"please","start":4940.9,"end":4941.22},{"text":"go","start":4941.22,"end":4941.42},{"text":"ahead.","start":4941.42,"end":4941.7}]},{"text":"Thank you, Chair.","start":4943.38,"end":4944.18,"topics":[],"words":[{"text":"Thank","start":4943.38,"end":4943.74},{"text":"you,","start":4943.74,"end":4943.9},{"text":"Chair.","start":4943.9,"end":4944.18}]},{"text":"Kholid, for us I think it's just a question of semantics.","start":4944.74,"end":4950.98,"topics":[],"words":[{"text":"Kholid,","start":4944.74,"end":4945.46},{"text":"for","start":4947.14,"end":4947.46},{"text":"us","start":4947.46,"end":4947.7},{"text":"I","start":4947.7,"end":4947.9},{"text":"think","start":4947.9,"end":4948.18},{"text":"it's","start":4948.42,"end":4948.98},{"text":"just","start":4948.98,"end":4949.14},{"text":"a","start":4949.14,"end":4949.38},{"text":"question","start":4949.38,"end":4949.7},{"text":"of","start":4949.7,"end":4950.1},{"text":"semantics.","start":4950.1,"end":4950.98}]},{"text":"And in fact we have already dealt with the, with the nexus by broadening the scope.","start":4951.62,"end":4960.94,"topics":[],"words":[{"text":"And","start":4951.62,"end":4951.94},{"text":"in","start":4951.94,"end":4952.14},{"text":"fact","start":4952.14,"end":4952.42},{"text":"we","start":4953.38,"end":4953.66},{"text":"have","start":4953.66,"end":4953.86},{"text":"already","start":4953.86,"end":4954.14},{"text":"dealt","start":4954.14,"end":4954.5},{"text":"with","start":4954.5,"end":4954.74},{"text":"the,","start":4954.74,"end":4955.06},{"text":"with","start":4955.78,"end":4956.02},{"text":"the","start":4957.78,"end":4958.06},{"text":"nexus","start":4958.06,"end":4958.66},{"text":"by","start":4958.9,"end":4959.3},{"text":"broadening","start":4959.3,"end":4960.18},{"text":"the","start":4960.26,"end":4960.58},{"text":"scope.","start":4960.58,"end":4960.94}]},{"text":"We have actually dealt with the nexus and I can only imagine that should you find something in the nexus that does not talk to what you have already agreed in the scope, then we might have also need to define a new nexus rule.","start":4960.94,"end":4981.87,"topics":[],"words":[{"text":"We","start":4960.94,"end":4961.1},{"text":"have","start":4961.1,"end":4961.3},{"text":"actually","start":4961.3,"end":4961.62},{"text":"dealt","start":4962.26,"end":4962.66},{"text":"with","start":4962.66,"end":4962.98},{"text":"the","start":4963.14,"end":4963.42},{"text":"nexus","start":4963.42,"end":4964.02},{"text":"and","start":4966.74,"end":4967.06},{"text":"I","start":4967.06,"end":4967.26},{"text":"can","start":4967.26,"end":4967.46},{"text":"only","start":4967.46,"end":4967.78},{"text":"imagine","start":4968.18,"end":4968.82},{"text":"that","start":4968.82,"end":4969.22},{"text":"should","start":4969.7,"end":4970.06},{"text":"you","start":4970.06,"end":4970.38},{"text":"find","start":4970.38,"end":4970.74},{"text":"something","start":4970.74,"end":4971.14},{"text":"in","start":4971.219,"end":4971.46},{"text":"the","start":4971.46,"end":4971.62},{"text":"nexus","start":4971.62,"end":4972.22},{"text":"that","start":4972.22,"end":4972.58},{"text":"does","start":4972.98,"end":4973.3},{"text":"not","start":4973.3,"end":4973.58},{"text":"talk","start":4973.58,"end":4973.82},{"text":"to","start":4973.82,"end":4974.02},{"text":"what","start":4974.02,"end":4974.22},{"text":"you","start":4974.22,"end":4974.38},{"text":"have","start":4974.38,"end":4974.54},{"text":"already","start":4974.54,"end":4974.82},{"text":"agreed","start":4974.82,"end":4975.42},{"text":"in","start":4975.42,"end":4975.54},{"text":"the","start":4975.54,"end":4975.78},{"text":"scope,","start":4976.02,"end":4976.58},{"text":"then","start":4976.98,"end":4977.26},{"text":"we","start":4977.26,"end":4977.42},{"text":"might","start":4977.42,"end":4977.62},{"text":"have","start":4977.62,"end":4977.94},{"text":"also","start":4978.18,"end":4978.58},{"text":"need","start":4978.58,"end":4978.9},{"text":"to","start":4978.9,"end":4979.22},{"text":"define","start":4979.78,"end":4980.3},{"text":"a","start":4980.3,"end":4980.5},{"text":"new","start":4980.5,"end":4980.68},{"text":"nexus","start":4980.99,"end":4981.47},{"text":"rule.","start":4981.47,"end":4981.87}]}]},{"sentences":[{"text":"But all I'm thinking is that by being proud enough, you have dealt with whatever we need to do.","start":4982.27,"end":4991.39,"topics":[],"words":[{"text":"But","start":4982.27,"end":4982.67},{"text":"all","start":4983.63,"end":4983.95},{"text":"I'm","start":4983.95,"end":4984.23},{"text":"thinking","start":4984.23,"end":4984.55},{"text":"is","start":4984.55,"end":4984.75},{"text":"that","start":4984.75,"end":4985.07},{"text":"by","start":4985.63,"end":4985.95},{"text":"being","start":4985.95,"end":4986.27},{"text":"proud","start":4986.35,"end":4986.83},{"text":"enough,","start":4986.83,"end":4987.15},{"text":"you","start":4987.47,"end":4987.75},{"text":"have","start":4987.75,"end":4987.95},{"text":"dealt","start":4987.95,"end":4988.27},{"text":"with","start":4988.27,"end":4988.59},{"text":"whatever","start":4989.39,"end":4990.03},{"text":"we","start":4990.03,"end":4990.27},{"text":"need","start":4990.27,"end":4990.51},{"text":"to","start":4990.51,"end":4990.83},{"text":"do.","start":4990.99,"end":4991.39}]},{"text":"In other words, all cross border services, regardless of the manner in which they are delivered.","start":4991.39,"end":4998.35,"topics":[],"words":[{"text":"In","start":4991.39,"end":4991.67},{"text":"other","start":4991.67,"end":4991.87},{"text":"words,","start":4991.87,"end":4992.27},{"text":"all","start":4992.75,"end":4993.15},{"text":"cross","start":4993.15,"end":4993.55},{"text":"border","start":4993.55,"end":4994.03},{"text":"services,","start":4994.03,"end":4994.43},{"text":"regardless","start":4994.75,"end":4995.39},{"text":"of","start":4995.39,"end":4995.63},{"text":"the","start":4995.63,"end":4995.95},{"text":"manner","start":4996.19,"end":4996.67},{"text":"in","start":4996.67,"end":4996.949},{"text":"which","start":4996.949,"end":4997.15},{"text":"they","start":4997.15,"end":4997.39},{"text":"are","start":4997.39,"end":4997.63},{"text":"delivered.","start":4997.63,"end":4998.35}]},{"text":"So I guess when we get to the nexus, it will only confirm our correctness in terms of being brought in the scope.","start":4998.99,"end":5008.15,"topics":[],"words":[{"text":"So","start":4998.99,"end":4999.35},{"text":"I","start":4999.35,"end":4999.63},{"text":"guess","start":4999.63,"end":4999.95},{"text":"when","start":4999.95,"end":5000.15},{"text":"we","start":5000.15,"end":5000.31},{"text":"get","start":5000.31,"end":5000.43},{"text":"to","start":5000.43,"end":5000.55},{"text":"the","start":5000.55,"end":5000.71},{"text":"nexus,","start":5000.71,"end":5001.23},{"text":"it","start":5001.23,"end":5001.51},{"text":"will","start":5001.51,"end":5001.71},{"text":"only","start":5001.71,"end":5002.03},{"text":"confirm","start":5002.11,"end":5002.83},{"text":"our","start":5004.27,"end":5004.67},{"text":"correctness","start":5004.67,"end":5005.35},{"text":"in","start":5005.35,"end":5005.59},{"text":"terms","start":5005.59,"end":5005.79},{"text":"of","start":5005.79,"end":5006.11},{"text":"being","start":5006.39,"end":5006.59},{"text":"brought","start":5006.59,"end":5007.03},{"text":"in","start":5007.11,"end":5007.39},{"text":"the","start":5007.39,"end":5007.59},{"text":"scope.","start":5007.59,"end":5008.15}]},{"text":"I think like you're saying, call it, it's not even chicken and egg.","start":5008.31,"end":5015.63,"topics":[],"words":[{"text":"I","start":5008.31,"end":5008.59},{"text":"think","start":5008.59,"end":5008.87},{"text":"like","start":5009.51,"end":5009.83},{"text":"you're","start":5009.83,"end":5010.19},{"text":"saying,","start":5010.19,"end":5010.47},{"text":"call","start":5010.47,"end":5010.83},{"text":"it,","start":5010.83,"end":5011.19},{"text":"it's","start":5013.67,"end":5014.03},{"text":"not","start":5014.03,"end":5014.19},{"text":"even","start":5014.19,"end":5014.47},{"text":"chicken","start":5014.55,"end":5015.03},{"text":"and","start":5015.03,"end":5015.23},{"text":"egg.","start":5015.23,"end":5015.63}]},{"text":"It's actually when you talk about the nexus and the broad approach that we have taken here, we should, we should be able to get to the same result.","start":5015.63,"end":5027.91,"topics":[],"words":[{"text":"It's","start":5015.63,"end":5015.99},{"text":"actually","start":5015.99,"end":5016.31},{"text":"when","start":5017.35,"end":5017.63},{"text":"you","start":5017.63,"end":5017.79},{"text":"talk","start":5017.79,"end":5017.99},{"text":"about","start":5017.99,"end":5018.31},{"text":"the","start":5018.39,"end":5018.67},{"text":"nexus","start":5018.67,"end":5019.27},{"text":"and","start":5021.59,"end":5021.91},{"text":"the","start":5021.91,"end":5022.11},{"text":"broad","start":5022.11,"end":5022.39},{"text":"approach","start":5022.63,"end":5022.99},{"text":"that","start":5022.99,"end":5023.23},{"text":"we","start":5023.23,"end":5023.39},{"text":"have","start":5023.39,"end":5023.55},{"text":"taken","start":5023.55,"end":5023.83},{"text":"here,","start":5023.83,"end":5024.23},{"text":"we","start":5025.11,"end":5025.43},{"text":"should,","start":5025.43,"end":5025.75},{"text":"we","start":5025.75,"end":5026.03},{"text":"should","start":5026.03,"end":5026.23},{"text":"be","start":5026.23,"end":5026.43},{"text":"able","start":5026.43,"end":5026.63},{"text":"to","start":5026.63,"end":5026.83},{"text":"get","start":5026.83,"end":5026.99},{"text":"to","start":5026.99,"end":5027.15},{"text":"the","start":5027.15,"end":5027.31},{"text":"same","start":5027.31,"end":5027.55},{"text":"result.","start":5027.55,"end":5027.91}]}]},{"sentences":[{"text":"So we really do not see any value at, in terms of whether we start with the nexus or being defining the, the broad scope.","start":5028.31,"end":5038.09,"topics":[],"words":[{"text":"So","start":5028.31,"end":5028.71},{"text":"we","start":5029.91,"end":5030.27},{"text":"really","start":5030.27,"end":5030.59},{"text":"do","start":5030.59,"end":5030.87},{"text":"not","start":5030.87,"end":5031.11},{"text":"see","start":5031.11,"end":5031.43},{"text":"any","start":5031.43,"end":5031.79},{"text":"value","start":5031.79,"end":5032.15},{"text":"at,","start":5032.45,"end":5032.65},{"text":"in","start":5032.65,"end":5032.89},{"text":"terms","start":5032.89,"end":5033.09},{"text":"of","start":5033.09,"end":5033.33},{"text":"whether","start":5033.33,"end":5033.57},{"text":"we","start":5033.57,"end":5033.77},{"text":"start","start":5033.77,"end":5033.97},{"text":"with","start":5033.97,"end":5034.17},{"text":"the","start":5034.17,"end":5034.33},{"text":"nexus","start":5034.33,"end":5034.93},{"text":"or","start":5035.17,"end":5035.53},{"text":"being","start":5035.53,"end":5035.89},{"text":"defining","start":5036.37,"end":5036.97},{"text":"the,","start":5036.97,"end":5037.17},{"text":"the","start":5037.17,"end":5037.37},{"text":"broad","start":5037.37,"end":5037.61},{"text":"scope.","start":5037.61,"end":5038.09}]},{"text":"So the broad scope has already taken care of all the issues that are part and parcel of the nexus rules.","start":5038.09,"end":5044.05,"topics":[],"words":[{"text":"So","start":5038.09,"end":5038.33},{"text":"the","start":5038.33,"end":5038.49},{"text":"broad","start":5038.49,"end":5038.69},{"text":"scope","start":5038.69,"end":5039.17},{"text":"has","start":5039.17,"end":5039.45},{"text":"already","start":5039.45,"end":5039.69},{"text":"taken","start":5039.69,"end":5040.05},{"text":"care","start":5040.13,"end":5040.41},{"text":"of","start":5040.41,"end":5040.69},{"text":"all","start":5040.69,"end":5040.97},{"text":"the","start":5040.97,"end":5041.13},{"text":"issues","start":5041.13,"end":5041.41},{"text":"that","start":5041.41,"end":5041.77},{"text":"are","start":5041.77,"end":5042.13},{"text":"part","start":5042.13,"end":5042.45},{"text":"and","start":5042.45,"end":5042.61},{"text":"parcel","start":5042.61,"end":5042.97},{"text":"of","start":5042.97,"end":5043.09},{"text":"the","start":5043.09,"end":5043.21},{"text":"nexus","start":5043.21,"end":5043.65},{"text":"rules.","start":5043.65,"end":5044.05}]},{"text":"Thank you, Chair.","start":5044.05,"end":5044.77,"topics":[],"words":[{"text":"Thank","start":5044.05,"end":5044.37},{"text":"you,","start":5044.37,"end":5044.49},{"text":"Chair.","start":5044.49,"end":5044.77}]},{"text":"Thank you, Lesotho.","start":5045.49,"end":5046.77,"topics":[],"words":[{"text":"Thank","start":5045.49,"end":5045.81},{"text":"you,","start":5045.81,"end":5045.97},{"text":"Lesotho.","start":5045.97,"end":5046.77}]},{"text":"I have Sambia, please go ahead.","start":5047.17,"end":5049.09,"topics":[],"words":[{"text":"I","start":5047.17,"end":5047.45},{"text":"have","start":5047.45,"end":5047.65},{"text":"Sambia,","start":5047.65,"end":5048.29},{"text":"please","start":5048.37,"end":5048.65},{"text":"go","start":5048.65,"end":5048.81},{"text":"ahead.","start":5048.81,"end":5049.09}]}]}],"speaker":{"name":null,"affiliation":"LSO","affiliation_full":"Lesotho","group":null,"function":"Representative"}},{"statement_number":54,"paragraphs":[{"sentences":[{"text":"Thank you Chairs.","start":5051.81,"end":5053.05,"topics":[],"words":[{"text":"Thank","start":5051.81,"end":5052.17},{"text":"you","start":5052.17,"end":5052.41},{"text":"Chairs.","start":5052.41,"end":5053.05}]},{"text":"And thank you Kholid for the concept paper.","start":5053.05,"end":5056.13,"topics":[],"words":[{"text":"And","start":5053.05,"end":5053.29},{"text":"thank","start":5053.29,"end":5053.49},{"text":"you","start":5053.49,"end":5053.65},{"text":"Kholid","start":5053.65,"end":5054.29},{"text":"for","start":5054.85,"end":5055.13},{"text":"the","start":5055.13,"end":5055.29},{"text":"concept","start":5055.29,"end":5055.69},{"text":"paper.","start":5055.69,"end":5056.13}]},{"text":"And also Zambia would like to thank the fellow delegates for their insightful and constructive contribution.","start":5056.69,"end":5062.42,"topics":[],"words":[{"text":"And","start":5056.69,"end":5057.09},{"text":"also","start":5057.17,"end":5057.53},{"text":"Zambia","start":5057.53,"end":5057.97},{"text":"would","start":5057.97,"end":5058.17},{"text":"like","start":5058.17,"end":5058.29},{"text":"to","start":5058.29,"end":5058.41},{"text":"thank","start":5058.41,"end":5058.77},{"text":"the","start":5059.18,"end":5059.26},{"text":"fellow","start":5059.26,"end":5059.54},{"text":"delegates","start":5059.54,"end":5060.1},{"text":"for","start":5060.1,"end":5060.34},{"text":"their","start":5060.34,"end":5060.58},{"text":"insightful","start":5060.58,"end":5061.22},{"text":"and","start":5061.22,"end":5061.34},{"text":"constructive","start":5061.34,"end":5061.86},{"text":"contribution.","start":5061.86,"end":5062.42}]},{"text":"And those who've spoken before me.","start":5062.42,"end":5063.98,"topics":[],"words":[{"text":"And","start":5062.42,"end":5062.62},{"text":"those","start":5062.62,"end":5062.78},{"text":"who've","start":5062.78,"end":5063.02},{"text":"spoken","start":5063.02,"end":5063.42},{"text":"before","start":5063.42,"end":5063.66},{"text":"me.","start":5063.66,"end":5063.98}]},{"text":"Zambia aligns itself fully with the statement that was delivered by the Africa Group.","start":5064.62,"end":5069.42,"topics":[],"words":[{"text":"Zambia","start":5064.62,"end":5065.26},{"text":"aligns","start":5065.26,"end":5065.62},{"text":"itself","start":5065.62,"end":5066.06},{"text":"fully","start":5066.38,"end":5066.9},{"text":"with","start":5066.9,"end":5067.14},{"text":"the","start":5067.14,"end":5067.3},{"text":"statement","start":5067.3,"end":5067.54},{"text":"that","start":5067.54,"end":5067.74},{"text":"was","start":5067.74,"end":5067.86},{"text":"delivered","start":5067.86,"end":5068.26},{"text":"by","start":5068.26,"end":5068.42},{"text":"the","start":5068.42,"end":5068.62},{"text":"Africa","start":5068.62,"end":5068.94},{"text":"Group.","start":5069.02,"end":5069.42}]}]},{"sentences":[{"text":"And also we do support the views that have been brought forward by Kenya, Nigeria, Senegal, Ghana, Lesotho and Botswana.","start":5069.82,"end":5078.46,"topics":[],"words":[{"text":"And","start":5069.82,"end":5070.14},{"text":"also","start":5070.14,"end":5070.38},{"text":"we","start":5070.38,"end":5070.58},{"text":"do","start":5070.58,"end":5070.82},{"text":"support","start":5070.82,"end":5071.18},{"text":"the","start":5072.3,"end":5072.58},{"text":"views","start":5072.58,"end":5072.86},{"text":"that","start":5072.86,"end":5072.98},{"text":"have","start":5072.98,"end":5073.14},{"text":"been","start":5073.14,"end":5073.3},{"text":"brought","start":5073.3,"end":5073.58},{"text":"forward","start":5073.58,"end":5073.82},{"text":"by","start":5073.82,"end":5074.02},{"text":"Kenya,","start":5074.02,"end":5074.5},{"text":"Nigeria,","start":5074.5,"end":5075.26},{"text":"Senegal,","start":5075.66,"end":5076.3},{"text":"Ghana,","start":5076.3,"end":5076.66},{"text":"Lesotho","start":5076.66,"end":5077.42},{"text":"and","start":5077.58,"end":5077.9},{"text":"Botswana.","start":5077.9,"end":5078.46}]},{"text":"And also I do share the the views that there is a strong interlinkage between obviously the scop, the nexus and the categories.","start":5078.78,"end":5087.17,"topics":[],"words":[{"text":"And","start":5078.78,"end":5079.1},{"text":"also","start":5079.1,"end":5079.42},{"text":"I","start":5079.58,"end":5079.9},{"text":"do","start":5079.9,"end":5080.18},{"text":"share","start":5080.18,"end":5080.5},{"text":"the","start":5080.5,"end":5080.86},{"text":"the","start":5081.5,"end":5081.82},{"text":"views","start":5081.82,"end":5082.38},{"text":"that","start":5082.54,"end":5082.94},{"text":"there","start":5083.1,"end":5083.38},{"text":"is","start":5083.38,"end":5083.54},{"text":"a","start":5083.54,"end":5083.66},{"text":"strong","start":5083.66,"end":5083.78},{"text":"interlinkage","start":5083.78,"end":5084.5},{"text":"between","start":5084.5,"end":5084.82},{"text":"obviously","start":5084.82,"end":5085.3},{"text":"the","start":5085.3,"end":5085.46},{"text":"scop,","start":5085.46,"end":5085.78},{"text":"the","start":5085.78,"end":5085.9},{"text":"nexus","start":5085.9,"end":5086.22},{"text":"and","start":5086.37,"end":5086.49},{"text":"the","start":5086.49,"end":5086.61},{"text":"categories.","start":5086.61,"end":5087.17}]},{"text":"And for Zambia, we think that scope must answer one question only, which is what income is covered by the protocol.","start":5088.69,"end":5096.29,"topics":[],"words":[{"text":"And","start":5088.69,"end":5089.09},{"text":"for","start":5089.81,"end":5090.09},{"text":"Zambia,","start":5090.09,"end":5090.53},{"text":"we","start":5090.53,"end":5090.73},{"text":"think","start":5090.73,"end":5090.89},{"text":"that","start":5090.89,"end":5091.05},{"text":"scope","start":5091.05,"end":5091.53},{"text":"must","start":5091.53,"end":5091.81},{"text":"answer","start":5092.77,"end":5093.21},{"text":"one","start":5093.21,"end":5093.41},{"text":"question","start":5093.41,"end":5093.65},{"text":"only,","start":5093.65,"end":5093.93},{"text":"which","start":5093.93,"end":5094.21},{"text":"is","start":5094.21,"end":5094.41},{"text":"what","start":5094.41,"end":5094.57},{"text":"income","start":5094.57,"end":5094.89},{"text":"is","start":5094.89,"end":5095.05},{"text":"covered","start":5095.05,"end":5095.37},{"text":"by","start":5095.37,"end":5095.53},{"text":"the","start":5095.53,"end":5095.69},{"text":"protocol.","start":5095.69,"end":5096.29}]},{"text":"And obviously when we're looking at Cross Border Services, this is obviously something that's huge.","start":5096.85,"end":5102.45,"topics":[],"words":[{"text":"And","start":5096.85,"end":5097.21},{"text":"obviously","start":5097.21,"end":5097.97},{"text":"when","start":5098.29,"end":5098.57},{"text":"we're","start":5098.57,"end":5098.77},{"text":"looking","start":5098.77,"end":5098.89},{"text":"at","start":5098.89,"end":5099.05},{"text":"Cross","start":5099.05,"end":5099.29},{"text":"Border","start":5099.29,"end":5099.57},{"text":"Services,","start":5099.57,"end":5099.89},{"text":"this","start":5100.29,"end":5100.61},{"text":"is","start":5100.61,"end":5100.81},{"text":"obviously","start":5100.81,"end":5101.37},{"text":"something","start":5101.37,"end":5101.69},{"text":"that's","start":5101.69,"end":5102.01},{"text":"huge.","start":5102.01,"end":5102.45}]},{"text":"And like I've said, there is an interlinkage between the Nexus and the scope.","start":5102.45,"end":5108.13,"topics":[],"words":[{"text":"And","start":5102.45,"end":5102.77},{"text":"like","start":5103.33,"end":5103.65},{"text":"I've","start":5103.65,"end":5103.93},{"text":"said,","start":5103.93,"end":5104.17},{"text":"there","start":5104.17,"end":5104.49},{"text":"is","start":5104.49,"end":5104.73},{"text":"an","start":5104.73,"end":5104.97},{"text":"interlinkage","start":5104.97,"end":5105.73},{"text":"between","start":5105.73,"end":5106.05},{"text":"the","start":5106.29,"end":5106.57},{"text":"Nexus","start":5106.57,"end":5107.17},{"text":"and","start":5107.17,"end":5107.37},{"text":"the","start":5107.37,"end":5107.57},{"text":"scope.","start":5107.57,"end":5108.13}]}]},{"sentences":[{"text":"But as said by wise people before me, a journey of a thousand miles beginning begins with one step.","start":5108.13,"end":5114.53,"topics":[],"words":[{"text":"But","start":5108.13,"end":5108.53},{"text":"as","start":5108.93,"end":5109.29},{"text":"said","start":5109.29,"end":5109.65},{"text":"by","start":5110.29,"end":5110.69},{"text":"wise","start":5110.69,"end":5111.09},{"text":"people","start":5111.09,"end":5111.41},{"text":"before","start":5111.41,"end":5111.77},{"text":"me,","start":5111.77,"end":5112.09},{"text":"a","start":5112.09,"end":5112.33},{"text":"journey","start":5112.33,"end":5112.61},{"text":"of","start":5112.61,"end":5112.73},{"text":"a","start":5112.73,"end":5112.89},{"text":"thousand","start":5112.89,"end":5113.09},{"text":"miles","start":5113.09,"end":5113.41},{"text":"beginning","start":5113.41,"end":5113.58},{"text":"begins","start":5113.65,"end":5113.93},{"text":"with","start":5113.93,"end":5114.09},{"text":"one","start":5114.09,"end":5114.25},{"text":"step.","start":5114.25,"end":5114.53}]},{"text":"And therefore we support a broad technology neutral scope covering all cross border services defined by negation.","start":5114.61,"end":5122.69,"topics":[],"words":[{"text":"And","start":5114.61,"end":5114.89},{"text":"therefore","start":5114.89,"end":5115.25},{"text":"we","start":5115.25,"end":5115.45},{"text":"support","start":5115.45,"end":5115.73},{"text":"a","start":5116.05,"end":5116.33},{"text":"broad","start":5116.33,"end":5116.61},{"text":"technology","start":5117.49,"end":5117.89},{"text":"neutral","start":5118.29,"end":5118.77},{"text":"scope","start":5118.77,"end":5119.33},{"text":"covering","start":5119.33,"end":5119.97},{"text":"all","start":5119.97,"end":5120.29},{"text":"cross","start":5120.29,"end":5120.57},{"text":"border","start":5120.57,"end":5120.97},{"text":"services","start":5120.97,"end":5121.33},{"text":"defined","start":5121.49,"end":5121.93},{"text":"by","start":5121.93,"end":5122.13},{"text":"negation.","start":5122.13,"end":5122.69}]},{"text":"And as we debate on which one starts first, like you've said, I think the scope would be a better way to start because it would be broader.","start":5123.09,"end":5132.97,"topics":[],"words":[{"text":"And","start":5123.09,"end":5123.49},{"text":"as","start":5123.97,"end":5124.25},{"text":"we","start":5124.25,"end":5124.41},{"text":"debate","start":5124.41,"end":5124.85},{"text":"on","start":5124.85,"end":5125.09},{"text":"which","start":5125.09,"end":5125.33},{"text":"one","start":5125.33,"end":5125.53},{"text":"starts","start":5125.53,"end":5125.93},{"text":"first,","start":5125.93,"end":5126.17},{"text":"like","start":5126.17,"end":5126.41},{"text":"you've","start":5126.41,"end":5126.65},{"text":"said,","start":5126.65,"end":5126.93},{"text":"I","start":5127.41,"end":5127.73},{"text":"think","start":5127.73,"end":5128.05},{"text":"the","start":5128.21,"end":5128.49},{"text":"scope","start":5128.49,"end":5128.89},{"text":"would","start":5128.89,"end":5129.05},{"text":"be","start":5129.05,"end":5129.33},{"text":"a","start":5130.29,"end":5130.57},{"text":"better","start":5130.57,"end":5130.77},{"text":"way","start":5130.77,"end":5131.01},{"text":"to","start":5131.01,"end":5131.33},{"text":"start","start":5131.57,"end":5131.93},{"text":"because","start":5131.93,"end":5132.21},{"text":"it","start":5132.21,"end":5132.37},{"text":"would","start":5132.37,"end":5132.49},{"text":"be","start":5132.49,"end":5132.65},{"text":"broader.","start":5132.65,"end":5132.97}]},{"text":"And then as we go forward, we could then look at the other different elements of the proposed protocol and and how they should fit in together to a coherent and disciplined manner.","start":5132.97,"end":5143.28,"topics":[],"words":[{"text":"And","start":5132.97,"end":5133.13},{"text":"then","start":5133.13,"end":5133.33},{"text":"as","start":5133.33,"end":5133.53},{"text":"we","start":5133.53,"end":5133.81},{"text":"go","start":5134.69,"end":5135.01},{"text":"forward,","start":5135.01,"end":5135.29},{"text":"we","start":5135.29,"end":5135.53},{"text":"could","start":5135.53,"end":5135.77},{"text":"then","start":5135.77,"end":5136.13},{"text":"look","start":5136.69,"end":5136.97},{"text":"at","start":5136.97,"end":5137.13},{"text":"the","start":5137.13,"end":5137.25},{"text":"other","start":5137.25,"end":5137.49},{"text":"different","start":5137.81,"end":5138.13},{"text":"elements","start":5138.13,"end":5138.57},{"text":"of","start":5138.57,"end":5138.77},{"text":"the","start":5138.77,"end":5138.89},{"text":"proposed","start":5138.89,"end":5139.29},{"text":"protocol","start":5139.29,"end":5139.87},{"text":"and","start":5139.87,"end":5140.01},{"text":"and","start":5140.08,"end":5140.2},{"text":"how","start":5140.2,"end":5140.32},{"text":"they","start":5140.32,"end":5140.44},{"text":"should","start":5140.44,"end":5140.64},{"text":"fit","start":5140.64,"end":5140.88},{"text":"in","start":5140.88,"end":5141.04},{"text":"together","start":5141.04,"end":5141.28},{"text":"to","start":5141.28,"end":5141.48},{"text":"a","start":5141.48,"end":5141.64},{"text":"coherent","start":5141.64,"end":5142.08},{"text":"and","start":5142.08,"end":5142.28},{"text":"disciplined","start":5142.28,"end":5142.84},{"text":"manner.","start":5142.84,"end":5143.28}]},{"text":"I thank you Chair.","start":5143.28,"end":5144.2,"topics":[],"words":[{"text":"I","start":5143.28,"end":5143.56},{"text":"thank","start":5143.56,"end":5143.76},{"text":"you","start":5143.76,"end":5143.92},{"text":"Chair.","start":5143.92,"end":5144.2}]}]},{"sentences":[{"text":"Thank you.","start":5144.2,"end":5144.8,"topics":[],"words":[{"text":"Thank","start":5144.2,"end":5144.52},{"text":"you.","start":5144.52,"end":5144.8}]},{"text":"Thank you very much.","start":5145.76,"end":5146.56,"topics":[],"words":[{"text":"Thank","start":5145.76,"end":5146.08},{"text":"you","start":5146.08,"end":5146.2},{"text":"very","start":5146.2,"end":5146.36},{"text":"much.","start":5146.36,"end":5146.56}]},{"text":"Zambia, Morocco Please go ahead.","start":5146.56,"end":5148.88,"topics":[],"words":[{"text":"Zambia,","start":5146.56,"end":5147.2},{"text":"Morocco","start":5147.44,"end":5148.16},{"text":"Please","start":5148.16,"end":5148.44},{"text":"go","start":5148.44,"end":5148.6},{"text":"ahead.","start":5148.6,"end":5148.88}]}]}],"speaker":{"name":null,"affiliation":"ZMB","affiliation_full":"Zambia","group":null,"function":"Representative"}},{"statement_number":55,"paragraphs":[{"sentences":[{"text":"Thank you Madam Kohlid and good morning everyone.","start":5152.24,"end":5156.72,"topics":[],"words":[{"text":"Thank","start":5152.24,"end":5152.56},{"text":"you","start":5152.56,"end":5152.68},{"text":"Madam","start":5152.68,"end":5152.96},{"text":"Kohlid","start":5152.96,"end":5153.6},{"text":"and","start":5155.36,"end":5155.68},{"text":"good","start":5155.68,"end":5155.92},{"text":"morning","start":5155.92,"end":5156.239},{"text":"everyone.","start":5156.32,"end":5156.72}]},{"text":"So, just wanted to express our preference to the approach you presented.","start":5157.04,"end":5162.4,"topics":[],"words":[{"text":"So,","start":5157.04,"end":5157.36},{"text":"just","start":5157.36,"end":5157.64},{"text":"wanted","start":5157.64,"end":5158.04},{"text":"to","start":5158.04,"end":5158.32},{"text":"express","start":5159.2,"end":5159.6},{"text":"our","start":5159.6,"end":5159.88},{"text":"preference","start":5159.88,"end":5160.24},{"text":"to","start":5160.24,"end":5160.52},{"text":"the","start":5160.52,"end":5160.8},{"text":"approach","start":5160.96,"end":5161.36},{"text":"you","start":5161.44,"end":5161.76},{"text":"presented.","start":5161.76,"end":5162.4}]},{"text":"Starting by the taxes covered by the scope and taxes covered because as you explained, we agree that it will provide more clarity to the following steps rather than the other way around.","start":5162.72,"end":5180.7,"topics":[],"words":[{"text":"Starting","start":5162.72,"end":5163.36},{"text":"by","start":5165.44,"end":5165.72},{"text":"the","start":5165.72,"end":5166},{"text":"taxes","start":5166.42,"end":5166.7},{"text":"covered","start":5166.7,"end":5167.06},{"text":"by","start":5167.06,"end":5167.22},{"text":"the","start":5167.22,"end":5167.34},{"text":"scope","start":5167.34,"end":5167.66},{"text":"and","start":5167.66,"end":5167.94},{"text":"taxes","start":5168.18,"end":5168.7},{"text":"covered","start":5168.7,"end":5169.22},{"text":"because","start":5169.62,"end":5170.02},{"text":"as","start":5170.98,"end":5171.38},{"text":"you","start":5171.54,"end":5171.86},{"text":"explained,","start":5171.86,"end":5172.34},{"text":"we","start":5172.82,"end":5173.1},{"text":"agree","start":5173.1,"end":5173.34},{"text":"that","start":5173.34,"end":5173.7},{"text":"it","start":5173.7,"end":5173.98},{"text":"will","start":5173.98,"end":5174.26},{"text":"provide","start":5174.26,"end":5174.62},{"text":"more","start":5174.62,"end":5174.9},{"text":"clarity","start":5174.9,"end":5175.38},{"text":"to","start":5175.46,"end":5175.86},{"text":"the","start":5176.42,"end":5176.82},{"text":"following","start":5177.94,"end":5178.34},{"text":"steps","start":5178.34,"end":5178.9},{"text":"rather","start":5179.22,"end":5179.58},{"text":"than","start":5179.58,"end":5179.74},{"text":"the","start":5179.74,"end":5179.98},{"text":"other","start":5179.98,"end":5180.26},{"text":"way","start":5180.26,"end":5180.46},{"text":"around.","start":5180.46,"end":5180.7}]},{"text":"I think starting with a wide scope and agreeing on the taxes covered will enable us to move on more efficiently.","start":5180.7,"end":5191.97,"topics":[],"words":[{"text":"I","start":5180.7,"end":5180.94},{"text":"think","start":5180.94,"end":5181.22},{"text":"starting","start":5183.22,"end":5183.66},{"text":"with","start":5183.66,"end":5183.82},{"text":"a","start":5183.82,"end":5183.98},{"text":"wide","start":5183.98,"end":5184.26},{"text":"scope","start":5184.26,"end":5184.66},{"text":"and","start":5184.66,"end":5184.98},{"text":"agreeing","start":5185.3,"end":5185.86},{"text":"on","start":5185.86,"end":5186.1},{"text":"the","start":5186.1,"end":5186.42},{"text":"taxes","start":5186.5,"end":5187.06},{"text":"covered","start":5187.06,"end":5187.62},{"text":"will","start":5188.58,"end":5188.86},{"text":"enable","start":5188.86,"end":5189.22},{"text":"us","start":5189.22,"end":5189.42},{"text":"to","start":5189.42,"end":5189.7},{"text":"move","start":5190.58,"end":5190.9},{"text":"on","start":5190.9,"end":5191.14},{"text":"more","start":5191.14,"end":5191.38},{"text":"efficiently.","start":5191.38,"end":5191.97}]},{"text":"Thank you so much.","start":5193,"end":5193.72,"topics":[],"words":[{"text":"Thank","start":5193,"end":5193.16},{"text":"you","start":5193.16,"end":5193.28},{"text":"so","start":5193.28,"end":5193.44},{"text":"much.","start":5193.44,"end":5193.72}]}]}],"speaker":{"name":null,"affiliation":"MAR","affiliation_full":"Morocco","group":null,"function":"Representative"}},{"statement_number":56,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":5194.84,"end":5195.68,"topics":[],"words":[{"text":"Thank","start":5194.84,"end":5195.16},{"text":"you","start":5195.16,"end":5195.28},{"text":"very","start":5195.28,"end":5195.44},{"text":"much.","start":5195.44,"end":5195.68}]},{"text":"Morocco.","start":5195.68,"end":5196.36,"topics":[],"words":[{"text":"Morocco.","start":5195.68,"end":5196.36}]},{"text":"I have CYI which is Children and Youth International.","start":5196.84,"end":5202.6,"topics":[],"words":[{"text":"I","start":5196.84,"end":5197.2},{"text":"have","start":5197.2,"end":5197.56},{"text":"CYI","start":5199.4,"end":5200.48},{"text":"which","start":5200.48,"end":5200.76},{"text":"is","start":5200.76,"end":5201.08},{"text":"Children","start":5201.08,"end":5201.48},{"text":"and","start":5201.48,"end":5201.8},{"text":"Youth","start":5201.8,"end":5202.2},{"text":"International.","start":5202.2,"end":5202.6}]},{"text":"Please go ahead.","start":5203,"end":5203.96,"topics":[],"words":[{"text":"Please","start":5203,"end":5203.4},{"text":"go","start":5203.4,"end":5203.68},{"text":"ahead.","start":5203.68,"end":5203.96}]},{"text":"Thank you.","start":5205.56,"end":5206,"topics":[],"words":[{"text":"Thank","start":5205.56,"end":5205.88},{"text":"you.","start":5205.88,"end":5206}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":57,"paragraphs":[{"sentences":[{"text":"Madam Chair, My name is Maya Rogers and I'm honored to take the floor.","start":5206,"end":5209.28,"topics":[],"words":[{"text":"Madam","start":5206,"end":5206.28},{"text":"Chair,","start":5206.28,"end":5206.6},{"text":"My","start":5206.68,"end":5206.92},{"text":"name","start":5206.92,"end":5207.04},{"text":"is","start":5207.04,"end":5207.2},{"text":"Maya","start":5207.2,"end":5207.6},{"text":"Rogers","start":5207.6,"end":5208.079},{"text":"and","start":5208.079,"end":5208.239},{"text":"I'm","start":5208.239,"end":5208.44},{"text":"honored","start":5208.44,"end":5208.68},{"text":"to","start":5208.68,"end":5208.8},{"text":"take","start":5208.8,"end":5208.92},{"text":"the","start":5208.92,"end":5209.04},{"text":"floor.","start":5209.04,"end":5209.28}]},{"text":"On behalf of the major group of children and youth as well as Children and Youth International, I'd like to first start off my statement by reiterating how grateful and honored we are to be here today.","start":5209.28,"end":5218.76,"topics":[],"words":[{"text":"On","start":5209.28,"end":5209.44},{"text":"behalf","start":5209.44,"end":5209.76},{"text":"of","start":5209.76,"end":5209.88},{"text":"the","start":5209.88,"end":5210},{"text":"major","start":5210,"end":5210.24},{"text":"group","start":5210.24,"end":5210.48},{"text":"of","start":5210.48,"end":5210.6},{"text":"children","start":5210.6,"end":5210.8},{"text":"and","start":5210.8,"end":5211.04},{"text":"youth","start":5211.04,"end":5211.4},{"text":"as","start":5211.4,"end":5211.68},{"text":"well","start":5211.68,"end":5211.88},{"text":"as","start":5211.88,"end":5212.2},{"text":"Children","start":5212.2,"end":5212.56},{"text":"and","start":5212.56,"end":5212.8},{"text":"Youth","start":5212.8,"end":5213.08},{"text":"International,","start":5213.08,"end":5213.4},{"text":"I'd","start":5214.2,"end":5214.6},{"text":"like","start":5214.6,"end":5214.72},{"text":"to","start":5214.72,"end":5214.88},{"text":"first","start":5214.88,"end":5215.04},{"text":"start","start":5215.04,"end":5215.24},{"text":"off","start":5215.24,"end":5215.44},{"text":"my","start":5215.44,"end":5215.6},{"text":"statement","start":5215.6,"end":5215.88},{"text":"by","start":5215.88,"end":5216.16},{"text":"reiterating","start":5216.16,"end":5216.68},{"text":"how","start":5216.68,"end":5216.88},{"text":"grateful","start":5216.88,"end":5217.24},{"text":"and","start":5217.24,"end":5217.44},{"text":"honored","start":5217.44,"end":5217.76},{"text":"we","start":5217.76,"end":5217.88},{"text":"are","start":5217.88,"end":5218},{"text":"to","start":5218,"end":5218.16},{"text":"be","start":5218.16,"end":5218.32},{"text":"here","start":5218.32,"end":5218.48},{"text":"today.","start":5218.48,"end":5218.76}]},{"text":"And this is yet another step towards ensuring that the voices of children or youth are heard.","start":5219.33,"end":5223.25,"topics":[],"words":[{"text":"And","start":5219.33,"end":5219.45},{"text":"this","start":5219.45,"end":5219.61},{"text":"is","start":5219.61,"end":5219.73},{"text":"yet","start":5219.73,"end":5219.89},{"text":"another","start":5219.89,"end":5220.21},{"text":"step","start":5220.21,"end":5220.49},{"text":"towards","start":5220.49,"end":5220.85},{"text":"ensuring","start":5220.85,"end":5221.17},{"text":"that","start":5221.17,"end":5221.37},{"text":"the","start":5221.37,"end":5221.49},{"text":"voices","start":5221.49,"end":5221.77},{"text":"of","start":5221.77,"end":5221.97},{"text":"children","start":5221.97,"end":5222.21},{"text":"or","start":5222.21,"end":5222.41},{"text":"youth","start":5222.41,"end":5222.69},{"text":"are","start":5222.69,"end":5222.85},{"text":"heard.","start":5222.85,"end":5223.25}]},{"text":"Chair, colleagues, delegates.","start":5223.65,"end":5225.29,"topics":[],"words":[{"text":"Chair,","start":5223.65,"end":5224.05},{"text":"colleagues,","start":5224.21,"end":5224.81},{"text":"delegates.","start":5224.81,"end":5225.29}]},{"text":"It's an undeniable fact that our world is becoming increasingly digitalized.","start":5225.29,"end":5228.85,"topics":[],"words":[{"text":"It's","start":5225.29,"end":5225.49},{"text":"an","start":5225.49,"end":5225.61},{"text":"undeniable","start":5225.61,"end":5226.21},{"text":"fact","start":5226.21,"end":5226.41},{"text":"that","start":5226.41,"end":5226.57},{"text":"our","start":5226.57,"end":5226.85},{"text":"world","start":5226.85,"end":5227.13},{"text":"is","start":5227.13,"end":5227.33},{"text":"becoming","start":5227.33,"end":5227.65},{"text":"increasingly","start":5227.65,"end":5228.25},{"text":"digitalized.","start":5228.25,"end":5228.85}]}]},{"sentences":[{"text":"Therefore, the integration of the digital economy is fundamental to generating an equitable global tax convention.","start":5229.01,"end":5234.61,"topics":[],"words":[{"text":"Therefore,","start":5229.01,"end":5229.45},{"text":"the","start":5229.45,"end":5229.61},{"text":"integration","start":5229.61,"end":5230.01},{"text":"of","start":5230.01,"end":5230.13},{"text":"the","start":5230.13,"end":5230.21},{"text":"digital","start":5230.21,"end":5230.41},{"text":"economy","start":5230.41,"end":5230.73},{"text":"is","start":5230.73,"end":5231.01},{"text":"fundamental","start":5231.01,"end":5231.65},{"text":"to","start":5231.65,"end":5231.85},{"text":"generating","start":5231.85,"end":5232.21},{"text":"an","start":5232.21,"end":5232.45},{"text":"equitable","start":5232.45,"end":5233.01},{"text":"global","start":5233.17,"end":5233.57},{"text":"tax","start":5233.57,"end":5233.93},{"text":"convention.","start":5233.93,"end":5234.61}]},{"text":"Today, the lack of effective digital regulation of the digital economy has created a system in which many source countries are systematically disadvantaged, in many cases exploited by the world's top corporation.","start":5234.849,"end":5244.71,"topics":[],"words":[{"text":"Today,","start":5234.849,"end":5235.17},{"text":"the","start":5235.17,"end":5235.37},{"text":"lack","start":5235.37,"end":5235.57},{"text":"of","start":5235.57,"end":5235.69},{"text":"effective","start":5235.69,"end":5236.13},{"text":"digital","start":5236.13,"end":5236.45},{"text":"regulation","start":5237.17,"end":5237.69},{"text":"of","start":5237.69,"end":5237.89},{"text":"the","start":5237.89,"end":5237.97},{"text":"digital","start":5237.97,"end":5238.17},{"text":"economy","start":5238.17,"end":5238.53},{"text":"has","start":5238.77,"end":5239.05},{"text":"created","start":5239.05,"end":5239.33},{"text":"a","start":5239.33,"end":5239.45},{"text":"system","start":5239.45,"end":5239.65},{"text":"in","start":5239.65,"end":5239.81},{"text":"which","start":5239.81,"end":5240.01},{"text":"many","start":5240.01,"end":5240.29},{"text":"source","start":5240.29,"end":5240.69},{"text":"countries","start":5240.69,"end":5240.93},{"text":"are","start":5240.93,"end":5241.13},{"text":"systematically","start":5241.13,"end":5241.69},{"text":"disadvantaged,","start":5241.69,"end":5242.37},{"text":"in","start":5242.53,"end":5242.89},{"text":"many","start":5242.89,"end":5243.13},{"text":"cases","start":5243.13,"end":5243.37},{"text":"exploited","start":5243.37,"end":5243.85},{"text":"by","start":5243.85,"end":5244.01},{"text":"the","start":5244.01,"end":5244.13},{"text":"world's","start":5244.13,"end":5244.37},{"text":"top","start":5244.37,"end":5244.49},{"text":"corporation.","start":5244.49,"end":5244.71}]},{"text":"Corporations for children and youth in developing countries, unfair digital tax practices take roots in their lives.","start":5244.78,"end":5250.78,"topics":[],"words":[{"text":"Corporations","start":5244.78,"end":5245.26},{"text":"for","start":5245.66,"end":5245.94},{"text":"children","start":5245.94,"end":5246.14},{"text":"and","start":5246.14,"end":5246.34},{"text":"youth","start":5246.34,"end":5246.58},{"text":"in","start":5246.58,"end":5246.74},{"text":"developing","start":5246.74,"end":5247.18},{"text":"countries,","start":5247.18,"end":5247.5},{"text":"unfair","start":5247.5,"end":5248.14},{"text":"digital","start":5248.38,"end":5248.78},{"text":"tax","start":5248.78,"end":5249.14},{"text":"practices","start":5249.14,"end":5249.66},{"text":"take","start":5249.74,"end":5250.06},{"text":"roots","start":5250.06,"end":5250.34},{"text":"in","start":5250.34,"end":5250.46},{"text":"their","start":5250.46,"end":5250.58},{"text":"lives.","start":5250.58,"end":5250.78}]},{"text":"When captions lack resources to provide adequate education, when publicly funded hospitals become overcrowded and they lack necessary social protections.","start":5250.78,"end":5258.62,"topics":[],"words":[{"text":"When","start":5250.78,"end":5250.98},{"text":"captions","start":5250.98,"end":5251.46},{"text":"lack","start":5251.46,"end":5251.82},{"text":"resources","start":5251.82,"end":5252.26},{"text":"to","start":5252.26,"end":5252.46},{"text":"provide","start":5252.46,"end":5252.7},{"text":"adequate","start":5252.7,"end":5253.22},{"text":"education,","start":5253.22,"end":5253.5},{"text":"when","start":5253.82,"end":5254.14},{"text":"publicly","start":5254.14,"end":5254.5},{"text":"funded","start":5254.5,"end":5254.9},{"text":"hospitals","start":5254.9,"end":5255.38},{"text":"become","start":5255.38,"end":5255.58},{"text":"overcrowded","start":5255.58,"end":5256.38},{"text":"and","start":5256.38,"end":5256.66},{"text":"they","start":5256.66,"end":5256.82},{"text":"lack","start":5256.82,"end":5257.1},{"text":"necessary","start":5257.1,"end":5257.66},{"text":"social","start":5257.66,"end":5257.94},{"text":"protections.","start":5257.94,"end":5258.62}]},{"text":"At the same time, weak regulations leave digital spaces open to exploitations of workers, of consumers and of entire economies.","start":5258.86,"end":5265.26,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"At","start":5258.86,"end":5259.14},{"text":"the","start":5259.14,"end":5259.26},{"text":"same","start":5259.26,"end":5259.42},{"text":"time,","start":5259.42,"end":5259.7},{"text":"weak","start":5259.7,"end":5260.02},{"text":"regulations","start":5260.02,"end":5260.58},{"text":"leave","start":5260.58,"end":5260.819},{"text":"digital","start":5260.819,"end":5261.019},{"text":"spaces","start":5261.019,"end":5261.46},{"text":"open","start":5261.46,"end":5261.62},{"text":"to","start":5261.62,"end":5261.78},{"text":"exploitations","start":5261.78,"end":5262.42},{"text":"of","start":5262.42,"end":5262.7},{"text":"workers,","start":5262.7,"end":5263.02},{"text":"of","start":5263.18,"end":5263.5},{"text":"consumers","start":5263.5,"end":5263.98},{"text":"and","start":5263.98,"end":5264.18},{"text":"of","start":5264.18,"end":5264.34},{"text":"entire","start":5264.34,"end":5264.7},{"text":"economies.","start":5264.7,"end":5265.26}]}]},{"sentences":[{"text":"Therefore, we believe that Protocol 1 of the INC Tax Convention is a critical step forward.","start":5265.66,"end":5270.3,"topics":[],"words":[{"text":"Therefore,","start":5265.66,"end":5266.26},{"text":"we","start":5266.26,"end":5266.5},{"text":"believe","start":5266.5,"end":5266.7},{"text":"that","start":5266.7,"end":5266.94},{"text":"Protocol","start":5266.94,"end":5267.42},{"text":"1","start":5267.42,"end":5267.62},{"text":"of","start":5267.62,"end":5267.74},{"text":"the","start":5267.74,"end":5267.86},{"text":"INC","start":5267.86,"end":5268.14},{"text":"Tax","start":5268.22,"end":5268.54},{"text":"Convention","start":5268.54,"end":5269.06},{"text":"is","start":5269.06,"end":5269.22},{"text":"a","start":5269.22,"end":5269.38},{"text":"critical","start":5269.38,"end":5269.74},{"text":"step","start":5269.74,"end":5269.98},{"text":"forward.","start":5269.98,"end":5270.3}]},{"text":"An equitable economy, global economy is unachievable without the extra about the equitable distribution of taxing rights over the digital markets.","start":5270.7,"end":5278.22,"topics":[],"words":[{"text":"An","start":5270.7,"end":5270.86},{"text":"equitable","start":5270.86,"end":5271.3},{"text":"economy,","start":5271.3,"end":5271.58},{"text":"global","start":5271.66,"end":5272.02},{"text":"economy","start":5272.02,"end":5272.38},{"text":"is","start":5272.38,"end":5272.66},{"text":"unachievable","start":5272.66,"end":5273.3},{"text":"without","start":5273.3,"end":5273.5},{"text":"the","start":5273.5,"end":5273.7},{"text":"extra","start":5273.7,"end":5274.14},{"text":"about","start":5274.54,"end":5274.9},{"text":"the","start":5274.9,"end":5275.14},{"text":"equitable","start":5275.14,"end":5275.58},{"text":"distribution","start":5275.58,"end":5276.02},{"text":"of","start":5276.02,"end":5276.18},{"text":"taxing","start":5276.18,"end":5276.58},{"text":"rights","start":5276.58,"end":5276.82},{"text":"over","start":5276.82,"end":5277.1},{"text":"the","start":5277.1,"end":5277.3},{"text":"digital","start":5277.3,"end":5277.58},{"text":"markets.","start":5277.58,"end":5278.22}]},{"text":"Protocol 1 is more than just an instrument for economic equity, but a vital step in breaking generational patterns of exploitation within developing nations.","start":5278.46,"end":5286.94,"topics":[],"words":[{"text":"Protocol","start":5278.46,"end":5279.02},{"text":"1","start":5279.02,"end":5279.26},{"text":"is","start":5279.26,"end":5279.46},{"text":"more","start":5279.46,"end":5279.62},{"text":"than","start":5279.62,"end":5279.9},{"text":"just","start":5280.14,"end":5280.46},{"text":"an","start":5280.46,"end":5280.66},{"text":"instrument","start":5280.66,"end":5281.02},{"text":"for","start":5281.02,"end":5281.26},{"text":"economic","start":5281.26,"end":5281.58},{"text":"equity,","start":5281.66,"end":5282.18},{"text":"but","start":5282.18,"end":5282.42},{"text":"a","start":5282.42,"end":5282.58},{"text":"vital","start":5282.58,"end":5282.9},{"text":"step","start":5282.9,"end":5283.18},{"text":"in","start":5283.26,"end":5283.58},{"text":"breaking","start":5283.58,"end":5283.98},{"text":"generational","start":5283.98,"end":5284.42},{"text":"patterns","start":5284.42,"end":5284.86},{"text":"of","start":5284.86,"end":5285.02},{"text":"exploitation","start":5285.02,"end":5285.58},{"text":"within","start":5285.58,"end":5285.86},{"text":"developing","start":5285.86,"end":5286.42},{"text":"nations.","start":5286.42,"end":5286.94}]},{"text":"The protocol should serve to strengthen existing tax treaties within developing nations and provide safeguards for the promotions of more bilateral treaties.","start":5287.02,"end":5294.06,"topics":[],"words":[{"text":"The","start":5287.02,"end":5287.3},{"text":"protocol","start":5287.3,"end":5287.7},{"text":"should","start":5287.7,"end":5287.86},{"text":"serve","start":5287.86,"end":5288.14},{"text":"to","start":5288.14,"end":5288.26},{"text":"strengthen","start":5288.26,"end":5288.7},{"text":"existing","start":5288.7,"end":5289.22},{"text":"tax","start":5289.22,"end":5289.54},{"text":"treaties","start":5289.54,"end":5289.94},{"text":"within","start":5289.94,"end":5290.18},{"text":"developing","start":5290.18,"end":5290.66},{"text":"nations","start":5290.66,"end":5291.14},{"text":"and","start":5291.14,"end":5291.38},{"text":"provide","start":5291.38,"end":5291.58},{"text":"safeguards","start":5291.58,"end":5292.14},{"text":"for","start":5292.14,"end":5292.3},{"text":"the","start":5292.3,"end":5292.38},{"text":"promotions","start":5292.38,"end":5292.74},{"text":"of","start":5292.74,"end":5292.9},{"text":"more","start":5292.9,"end":5293.06},{"text":"bilateral","start":5293.06,"end":5293.62},{"text":"treaties.","start":5293.62,"end":5294.06}]},{"text":"The effort towards creating an equitable tax treaty begins with localized changes eventually shape global standards.","start":5294.3,"end":5300.46,"topics":[],"words":[{"text":"The","start":5294.3,"end":5294.58},{"text":"effort","start":5294.58,"end":5294.9},{"text":"towards","start":5294.9,"end":5295.22},{"text":"creating","start":5295.22,"end":5295.46},{"text":"an","start":5295.46,"end":5295.62},{"text":"equitable","start":5295.62,"end":5296.02},{"text":"tax","start":5296.02,"end":5296.22},{"text":"treaty","start":5296.22,"end":5296.58},{"text":"begins","start":5296.58,"end":5296.9},{"text":"with","start":5296.9,"end":5297.1},{"text":"localized","start":5297.1,"end":5297.66},{"text":"changes","start":5297.66,"end":5298.14},{"text":"eventually","start":5298.94,"end":5299.26},{"text":"shape","start":5299.26,"end":5299.58},{"text":"global","start":5299.58,"end":5299.86},{"text":"standards.","start":5299.86,"end":5300.46}]}]},{"sentences":[{"text":"The protocol should recognize income derived from all categories of taxes as prevent the abuse of the taxing conventions.","start":5300.46,"end":5306.78,"topics":[],"words":[{"text":"The","start":5300.46,"end":5300.74},{"text":"protocol","start":5300.74,"end":5301.18},{"text":"should","start":5301.18,"end":5301.38},{"text":"recognize","start":5301.38,"end":5301.78},{"text":"income","start":5301.78,"end":5302.1},{"text":"derived","start":5302.1,"end":5302.42},{"text":"from","start":5302.42,"end":5302.58},{"text":"all","start":5302.58,"end":5302.78},{"text":"categories","start":5302.78,"end":5303.22},{"text":"of","start":5303.22,"end":5303.38},{"text":"taxes","start":5303.38,"end":5303.86},{"text":"as","start":5303.86,"end":5304.18},{"text":"prevent","start":5304.18,"end":5304.62},{"text":"the","start":5304.94,"end":5305.22},{"text":"abuse","start":5305.22,"end":5305.54},{"text":"of","start":5305.54,"end":5305.66},{"text":"the","start":5305.66,"end":5305.78},{"text":"taxing","start":5305.78,"end":5306.18},{"text":"conventions.","start":5306.18,"end":5306.78}]},{"text":"Furthermore, this protocol should directly encourage treaties between the private sector and Member States, especially developing nations.","start":5307.1,"end":5312.94,"topics":[],"words":[{"text":"Furthermore,","start":5307.1,"end":5307.7},{"text":"this","start":5307.7,"end":5307.9},{"text":"protocol","start":5307.9,"end":5308.3},{"text":"should","start":5308.3,"end":5308.5},{"text":"directly","start":5308.5,"end":5308.9},{"text":"encourage","start":5308.9,"end":5309.26},{"text":"treaties","start":5309.26,"end":5309.62},{"text":"between","start":5309.62,"end":5309.82},{"text":"the","start":5309.82,"end":5309.98},{"text":"private","start":5309.98,"end":5310.18},{"text":"sector","start":5310.18,"end":5310.46},{"text":"and","start":5310.46,"end":5310.66},{"text":"Member","start":5310.66,"end":5310.86},{"text":"States,","start":5310.86,"end":5311.18},{"text":"especially","start":5311.34,"end":5311.74},{"text":"developing","start":5311.9,"end":5312.42},{"text":"nations.","start":5312.42,"end":5312.94}]},{"text":"The digital economy has created significant opportunities for value generation across borders, drawing on users, data and markets in many countries.","start":5313.1,"end":5320.3,"topics":[],"words":[{"text":"The","start":5313.1,"end":5313.38},{"text":"digital","start":5313.38,"end":5313.58},{"text":"economy","start":5313.58,"end":5313.86},{"text":"has","start":5313.86,"end":5314.14},{"text":"created","start":5314.14,"end":5314.499},{"text":"significant","start":5314.499,"end":5314.78},{"text":"opportunities","start":5314.94,"end":5315.66},{"text":"for","start":5315.74,"end":5316.06},{"text":"value","start":5316.06,"end":5316.34},{"text":"generation","start":5316.34,"end":5316.78},{"text":"across","start":5316.78,"end":5317.06},{"text":"borders,","start":5317.06,"end":5317.58},{"text":"drawing","start":5317.58,"end":5317.9},{"text":"on","start":5317.9,"end":5318.02},{"text":"users,","start":5318.02,"end":5318.46},{"text":"data","start":5318.46,"end":5318.78},{"text":"and","start":5318.94,"end":5319.22},{"text":"markets","start":5319.22,"end":5319.58},{"text":"in","start":5319.58,"end":5319.74},{"text":"many","start":5319.74,"end":5319.98},{"text":"countries.","start":5319.98,"end":5320.3}]},{"text":"Ensuring that this value creation is accompanied by fair, predictable and transparent tax contributions and source jurisdictions is an important part of sustaining the public goods that enable digital markets to function effectively.","start":5320.7,"end":5332.39,"topics":[],"words":[{"text":"Ensuring","start":5320.7,"end":5321.18},{"text":"that","start":5321.18,"end":5321.38},{"text":"this","start":5321.38,"end":5321.54},{"text":"value","start":5321.54,"end":5321.82},{"text":"creation","start":5321.82,"end":5322.3},{"text":"is","start":5322.3,"end":5322.5},{"text":"accompanied","start":5322.5,"end":5322.98},{"text":"by","start":5322.98,"end":5323.18},{"text":"fair,","start":5323.18,"end":5323.46},{"text":"predictable","start":5323.46,"end":5324.02},{"text":"and","start":5324.02,"end":5324.26},{"text":"transparent","start":5324.26,"end":5324.78},{"text":"tax","start":5324.78,"end":5325.02},{"text":"contributions","start":5325.02,"end":5325.44},{"text":"and","start":5326.07,"end":5326.19},{"text":"source","start":5326.19,"end":5326.51},{"text":"jurisdictions","start":5326.51,"end":5327.11},{"text":"is","start":5327.11,"end":5327.31},{"text":"an","start":5327.31,"end":5327.47},{"text":"important","start":5327.47,"end":5327.75},{"text":"part","start":5328.23,"end":5328.63},{"text":"of","start":5328.63,"end":5328.95},{"text":"sustaining","start":5328.95,"end":5329.47},{"text":"the","start":5329.47,"end":5329.71},{"text":"public","start":5329.71,"end":5329.87},{"text":"goods","start":5329.87,"end":5330.31},{"text":"that","start":5330.31,"end":5330.51},{"text":"enable","start":5330.51,"end":5330.79},{"text":"digital","start":5330.79,"end":5331.07},{"text":"markets","start":5331.07,"end":5331.51},{"text":"to","start":5331.51,"end":5331.63},{"text":"function","start":5331.63,"end":5331.91},{"text":"effectively.","start":5331.91,"end":5332.39}]},{"text":"Lastly, I'd like to stress that the execution of promotion of this protocol can't happen in isolation, but is a multilateral effort requiring meaningful partnership between Member States, private enterprises and the voices of tomorrow, our global network of youth.","start":5332.79,"end":5346.63,"topics":[],"words":[{"text":"Lastly,","start":5332.79,"end":5333.35},{"text":"I'd","start":5333.35,"end":5333.63},{"text":"like","start":5333.63,"end":5333.75},{"text":"to","start":5333.75,"end":5333.87},{"text":"stress","start":5333.87,"end":5334.15},{"text":"that","start":5334.15,"end":5334.35},{"text":"the","start":5334.35,"end":5334.51},{"text":"execution","start":5334.51,"end":5335.03},{"text":"of","start":5335.03,"end":5335.31},{"text":"promotion","start":5335.31,"end":5335.79},{"text":"of","start":5335.79,"end":5335.95},{"text":"this","start":5335.95,"end":5336.11},{"text":"protocol","start":5336.11,"end":5336.71},{"text":"can't","start":5336.71,"end":5337.15},{"text":"happen","start":5337.15,"end":5337.39},{"text":"in","start":5337.39,"end":5337.63},{"text":"isolation,","start":5337.63,"end":5338.23},{"text":"but","start":5338.47,"end":5338.75},{"text":"is","start":5338.75,"end":5338.95},{"text":"a","start":5338.95,"end":5339.15},{"text":"multilateral","start":5339.15,"end":5339.83},{"text":"effort","start":5339.83,"end":5340.11},{"text":"requiring","start":5340.11,"end":5340.59},{"text":"meaningful","start":5340.59,"end":5341.07},{"text":"partnership","start":5341.07,"end":5341.549},{"text":"between","start":5341.549,"end":5341.789},{"text":"Member","start":5341.789,"end":5342.07},{"text":"States,","start":5342.07,"end":5342.39},{"text":"private","start":5342.55,"end":5342.95},{"text":"enterprises","start":5343.35,"end":5344.03},{"text":"and","start":5344.03,"end":5344.23},{"text":"the","start":5344.23,"end":5344.31},{"text":"voices","start":5344.31,"end":5344.63},{"text":"of","start":5344.63,"end":5344.75},{"text":"tomorrow,","start":5344.75,"end":5345.23},{"text":"our","start":5345.23,"end":5345.51},{"text":"global","start":5345.51,"end":5345.79},{"text":"network","start":5345.79,"end":5346.07},{"text":"of","start":5346.07,"end":5346.27},{"text":"youth.","start":5346.27,"end":5346.63}]}]},{"sentences":[{"text":"The standards set by this tax convention will actively decide whether we continue to relive the mistakes of our past or make conscious efforts towards creating an equitable future.","start":5346.79,"end":5354.22,"topics":[],"words":[{"text":"The","start":5346.79,"end":5347.03},{"text":"standards","start":5347.03,"end":5347.39},{"text":"set","start":5347.39,"end":5347.55},{"text":"by","start":5347.55,"end":5347.67},{"text":"this","start":5347.67,"end":5347.83},{"text":"tax","start":5347.83,"end":5348.07},{"text":"convention","start":5348.07,"end":5348.51},{"text":"will","start":5348.51,"end":5348.67},{"text":"actively","start":5348.67,"end":5349.03},{"text":"decide","start":5349.03,"end":5349.43},{"text":"whether","start":5349.43,"end":5349.63},{"text":"we","start":5349.63,"end":5349.79},{"text":"continue","start":5349.79,"end":5350.03},{"text":"to","start":5350.03,"end":5350.27},{"text":"relive","start":5350.27,"end":5350.63},{"text":"the","start":5350.63,"end":5350.71},{"text":"mistakes","start":5350.71,"end":5350.99},{"text":"of","start":5350.99,"end":5351.15},{"text":"our","start":5351.15,"end":5351.27},{"text":"past","start":5351.27,"end":5351.51},{"text":"or","start":5351.82,"end":5351.94},{"text":"make","start":5351.94,"end":5352.14},{"text":"conscious","start":5352.14,"end":5352.46},{"text":"efforts","start":5352.46,"end":5352.78},{"text":"towards","start":5352.78,"end":5353.1},{"text":"creating","start":5353.1,"end":5353.38},{"text":"an","start":5353.38,"end":5353.54},{"text":"equitable","start":5353.54,"end":5353.9},{"text":"future.","start":5353.9,"end":5354.22}]},{"text":"Chair, Colleagues, Delegates, we urge Member States to approach Protocol 1 with collaboration ingenuity, shaping a tax convention that leaves no one behind.","start":5354.7,"end":5363.58,"topics":[],"words":[{"text":"Chair,","start":5354.7,"end":5355.1},{"text":"Colleagues,","start":5355.26,"end":5355.9},{"text":"Delegates,","start":5355.9,"end":5356.54},{"text":"we","start":5356.62,"end":5356.94},{"text":"urge","start":5356.94,"end":5357.26},{"text":"Member","start":5357.26,"end":5357.54},{"text":"States","start":5357.54,"end":5357.86},{"text":"to","start":5357.86,"end":5358.1},{"text":"approach","start":5358.1,"end":5358.38},{"text":"Protocol","start":5358.38,"end":5358.94},{"text":"1","start":5358.94,"end":5359.26},{"text":"with","start":5359.26,"end":5359.66},{"text":"collaboration","start":5359.66,"end":5360.38},{"text":"ingenuity,","start":5360.46,"end":5361.14},{"text":"shaping","start":5361.14,"end":5361.54},{"text":"a","start":5361.54,"end":5361.7},{"text":"tax","start":5361.7,"end":5361.94},{"text":"convention","start":5361.94,"end":5362.38},{"text":"that","start":5362.38,"end":5362.5},{"text":"leaves","start":5362.5,"end":5362.74},{"text":"no","start":5362.74,"end":5362.9},{"text":"one","start":5362.9,"end":5363.18},{"text":"behind.","start":5363.18,"end":5363.58}]},{"text":"Thank you.","start":5363.82,"end":5364.46,"topics":[],"words":[{"text":"Thank","start":5363.82,"end":5364.18},{"text":"you.","start":5364.18,"end":5364.46}]},{"text":"Thank you very much for that contribution.","start":5365.82,"end":5368.22,"topics":[],"words":[{"text":"Thank","start":5365.82,"end":5366.14},{"text":"you","start":5366.14,"end":5366.26},{"text":"very","start":5366.26,"end":5366.46},{"text":"much","start":5366.46,"end":5366.7},{"text":"for","start":5366.7,"end":5366.9},{"text":"that","start":5366.9,"end":5367.18},{"text":"contribution.","start":5367.42,"end":5368.22}]},{"text":"I was a youth very long time ago, so it's nice to hear that you are here and supporting us.","start":5368.46,"end":5373.74,"topics":[],"words":[{"text":"I","start":5368.46,"end":5368.74},{"text":"was","start":5368.74,"end":5368.9},{"text":"a","start":5368.9,"end":5369.06},{"text":"youth","start":5369.06,"end":5369.38},{"text":"very","start":5369.38,"end":5369.7},{"text":"long","start":5369.7,"end":5369.98},{"text":"time","start":5369.98,"end":5370.22},{"text":"ago,","start":5370.22,"end":5370.54},{"text":"so","start":5370.54,"end":5370.86},{"text":"it's","start":5370.86,"end":5371.14},{"text":"nice","start":5371.14,"end":5371.38},{"text":"to","start":5371.38,"end":5371.54},{"text":"hear","start":5371.54,"end":5371.7},{"text":"that","start":5371.7,"end":5371.86},{"text":"you","start":5371.86,"end":5372.02},{"text":"are","start":5372.02,"end":5372.18},{"text":"here","start":5372.18,"end":5372.42},{"text":"and","start":5372.42,"end":5372.78},{"text":"supporting","start":5372.86,"end":5373.46},{"text":"us.","start":5373.46,"end":5373.74}]}]}],"speaker":{"name":"Maya Rogers","affiliation":"CYI","affiliation_full":"CYI","group":"Major Group of Children and Youth","function":"Representative"}},{"statement_number":58,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":5373.82,"end":5374.86,"topics":[],"words":[{"text":"Thank","start":5373.82,"end":5374.18},{"text":"you","start":5374.18,"end":5374.34},{"text":"very","start":5374.34,"end":5374.54},{"text":"much.","start":5374.54,"end":5374.86}]},{"text":"I have Stakeholder two, which is Independent Expert on Foreign debt.","start":5375.98,"end":5381.72,"topics":[],"words":[{"text":"I","start":5375.98,"end":5376.26},{"text":"have","start":5376.26,"end":5376.5},{"text":"Stakeholder","start":5376.5,"end":5377.38},{"text":"two,","start":5377.38,"end":5377.74},{"text":"which","start":5379,"end":5379.16},{"text":"is","start":5379.16,"end":5379.48},{"text":"Independent","start":5379.64,"end":5380.32},{"text":"Expert","start":5380.32,"end":5380.8},{"text":"on","start":5380.8,"end":5381},{"text":"Foreign","start":5381,"end":5381.32},{"text":"debt.","start":5381.32,"end":5381.72}]},{"text":"Please present yourself.","start":5381.72,"end":5382.84,"topics":[],"words":[{"text":"Please","start":5381.72,"end":5382.04},{"text":"present","start":5382.04,"end":5382.36},{"text":"yourself.","start":5382.36,"end":5382.84}]},{"text":"Thank you very much.","start":5383.56,"end":5384.52,"topics":[],"words":[{"text":"Thank","start":5383.56,"end":5383.88},{"text":"you","start":5383.88,"end":5384},{"text":"very","start":5384,"end":5384.2},{"text":"much.","start":5384.2,"end":5384.52}]},{"text":"Atiya Wawares, UN Independent Expert on Foreign Debt and International Financial Obligations I'm going to just speak very briefly.","start":5384.6,"end":5391.56,"topics":[],"words":[{"text":"Atiya","start":5384.6,"end":5385.16},{"text":"Wawares,","start":5385.16,"end":5385.52},{"text":"UN","start":5385.52,"end":5385.76},{"text":"Independent","start":5385.76,"end":5386.28},{"text":"Expert","start":5386.28,"end":5386.64},{"text":"on","start":5386.64,"end":5386.8},{"text":"Foreign","start":5386.8,"end":5387.08},{"text":"Debt","start":5387.08,"end":5387.36},{"text":"and","start":5387.36,"end":5387.52},{"text":"International","start":5387.52,"end":5387.8},{"text":"Financial","start":5387.88,"end":5388.28},{"text":"Obligations","start":5388.28,"end":5389},{"text":"I'm","start":5389.56,"end":5390},{"text":"going","start":5390,"end":5390.2},{"text":"to","start":5390.2,"end":5390.4},{"text":"just","start":5390.4,"end":5390.56},{"text":"speak","start":5390.56,"end":5390.84},{"text":"very","start":5390.84,"end":5391.08},{"text":"briefly.","start":5391.08,"end":5391.56}]}]},{"sentences":[{"text":"I think while I can hear that Member States are divided as to where to start, I'd like to suggest we start with both together.","start":5391.56,"end":5399.4,"topics":[],"words":[{"text":"I","start":5391.56,"end":5391.84},{"text":"think","start":5391.84,"end":5392.12},{"text":"while","start":5392.44,"end":5392.76},{"text":"I","start":5392.76,"end":5392.96},{"text":"can","start":5392.96,"end":5393.12},{"text":"hear","start":5393.12,"end":5393.36},{"text":"that","start":5393.36,"end":5393.64},{"text":"Member","start":5393.64,"end":5393.919},{"text":"States","start":5393.919,"end":5394.24},{"text":"are","start":5394.24,"end":5394.52},{"text":"divided","start":5394.52,"end":5395},{"text":"as","start":5395.24,"end":5395.52},{"text":"to","start":5395.52,"end":5395.72},{"text":"where","start":5395.72,"end":5395.96},{"text":"to","start":5395.96,"end":5396.16},{"text":"start,","start":5396.16,"end":5396.44},{"text":"I'd","start":5396.44,"end":5396.76},{"text":"like","start":5396.76,"end":5396.88},{"text":"to","start":5396.88,"end":5397.04},{"text":"suggest","start":5397.04,"end":5397.32},{"text":"we","start":5397.88,"end":5398.2},{"text":"start","start":5398.2,"end":5398.44},{"text":"with","start":5398.44,"end":5398.68},{"text":"both","start":5398.68,"end":5399},{"text":"together.","start":5399,"end":5399.4}]},{"text":"I think that they can be dealt with almost similar simultaneously.","start":5400.44,"end":5404.25,"topics":[],"words":[{"text":"I","start":5400.44,"end":5400.72},{"text":"think","start":5400.72,"end":5400.92},{"text":"that","start":5400.92,"end":5401.2},{"text":"they","start":5401.2,"end":5401.48},{"text":"can","start":5401.48,"end":5401.8},{"text":"be","start":5401.96,"end":5402.24},{"text":"dealt","start":5402.24,"end":5402.52},{"text":"with","start":5402.52,"end":5402.84},{"text":"almost","start":5402.92,"end":5403.28},{"text":"similar","start":5403.28,"end":5403.5},{"text":"simultaneously.","start":5403.57,"end":5404.25}]},{"text":"I think Member States are already starting to do that and I think it's worthwhile trying it so that we can move the conversation forward.","start":5404.25,"end":5410.61,"topics":[],"words":[{"text":"I","start":5404.25,"end":5404.37},{"text":"think","start":5404.37,"end":5404.49},{"text":"Member","start":5404.49,"end":5404.69},{"text":"States","start":5404.69,"end":5404.93},{"text":"are","start":5404.93,"end":5405.09},{"text":"already","start":5405.09,"end":5405.29},{"text":"starting","start":5405.29,"end":5405.77},{"text":"to","start":5405.77,"end":5405.89},{"text":"do","start":5405.89,"end":5406.01},{"text":"that","start":5406.01,"end":5406.29},{"text":"and","start":5406.53,"end":5406.81},{"text":"I","start":5406.81,"end":5406.93},{"text":"think","start":5406.93,"end":5407.05},{"text":"it's","start":5407.05,"end":5407.29},{"text":"worthwhile","start":5407.29,"end":5407.81},{"text":"trying","start":5407.81,"end":5408.05},{"text":"it","start":5408.05,"end":5408.37},{"text":"so","start":5408.61,"end":5408.89},{"text":"that","start":5408.89,"end":5409.01},{"text":"we","start":5409.01,"end":5409.13},{"text":"can","start":5409.13,"end":5409.29},{"text":"move","start":5409.29,"end":5409.49},{"text":"the","start":5409.49,"end":5409.69},{"text":"conversation","start":5409.69,"end":5410.25},{"text":"forward.","start":5410.25,"end":5410.61}]},{"text":"Thank you.","start":5410.85,"end":5411.49,"topics":[],"words":[{"text":"Thank","start":5410.85,"end":5411.21},{"text":"you.","start":5411.21,"end":5411.49}]},{"text":"Thank you very much.","start":5412.53,"end":5413.57,"topics":[],"words":[{"text":"Thank","start":5412.53,"end":5412.89},{"text":"you","start":5412.89,"end":5413.05},{"text":"very","start":5413.05,"end":5413.25},{"text":"much.","start":5413.25,"end":5413.57}]}]}],"speaker":{"name":"Atiya Wawares","affiliation":"UN","affiliation_full":"UN","group":null,"function":"Independent Expert"}},{"statement_number":59,"paragraphs":[{"sentences":[{"text":"I have Stakeholder three, which is ibfd.","start":5413.57,"end":5416.81,"topics":[],"words":[{"text":"I","start":5413.57,"end":5413.89},{"text":"have","start":5413.89,"end":5414.13},{"text":"Stakeholder","start":5414.13,"end":5415.09},{"text":"three,","start":5415.09,"end":5415.45},{"text":"which","start":5415.45,"end":5415.73},{"text":"is","start":5415.73,"end":5415.97},{"text":"ibfd.","start":5415.97,"end":5416.81}]},{"text":"Please go ahead.","start":5416.81,"end":5417.49,"topics":[],"words":[{"text":"Please","start":5416.81,"end":5417.05},{"text":"go","start":5417.05,"end":5417.21},{"text":"ahead.","start":5417.21,"end":5417.49}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":60,"paragraphs":[{"sentences":[{"text":"Thank you, Khalid for giving me the floor and I wish Patricia a quick recovery with regards to the scoping of taxes.","start":5426.05,"end":5435.68,"topics":[],"words":[{"text":"Thank","start":5426.05,"end":5426.37},{"text":"you,","start":5426.37,"end":5426.53},{"text":"Khalid","start":5426.53,"end":5426.93},{"text":"for","start":5426.93,"end":5427.13},{"text":"giving","start":5427.13,"end":5427.33},{"text":"me","start":5427.33,"end":5427.49},{"text":"the","start":5427.49,"end":5427.69},{"text":"floor","start":5427.69,"end":5428.13},{"text":"and","start":5428.61,"end":5429.01},{"text":"I","start":5429.01,"end":5429.29},{"text":"wish","start":5429.29,"end":5429.53},{"text":"Patricia","start":5429.53,"end":5430.13},{"text":"a","start":5430.13,"end":5430.33},{"text":"quick","start":5430.33,"end":5430.61},{"text":"recovery","start":5430.96,"end":5431.6},{"text":"with","start":5432.48,"end":5432.8},{"text":"regards","start":5432.8,"end":5433.24},{"text":"to","start":5433.24,"end":5433.6},{"text":"the","start":5433.68,"end":5434.08},{"text":"scoping","start":5434.16,"end":5434.8},{"text":"of","start":5434.8,"end":5435.04},{"text":"taxes.","start":5435.04,"end":5435.68}]},{"text":"I think it is unavoidable to go into some depth on this topic and I believe one way is clearly scoping out what is not covered as an income tax, as mentioned by several delegates on the floor.","start":5435.92,"end":5450.8,"topics":[],"words":[{"text":"I","start":5435.92,"end":5436.2},{"text":"think","start":5436.2,"end":5436.48},{"text":"it","start":5437.36,"end":5437.68},{"text":"is","start":5437.68,"end":5438},{"text":"unavoidable","start":5438,"end":5438.96},{"text":"to","start":5439.04,"end":5439.36},{"text":"go","start":5439.36,"end":5439.56},{"text":"into","start":5439.56,"end":5439.84},{"text":"some","start":5439.92,"end":5440.24},{"text":"depth","start":5440.24,"end":5440.64},{"text":"on","start":5440.64,"end":5440.88},{"text":"this","start":5440.88,"end":5441.12},{"text":"topic","start":5441.12,"end":5441.6},{"text":"and","start":5442.16,"end":5442.56},{"text":"I","start":5442.96,"end":5443.32},{"text":"believe","start":5443.32,"end":5443.68},{"text":"one","start":5443.92,"end":5444.28},{"text":"way","start":5444.28,"end":5444.56},{"text":"is","start":5444.56,"end":5444.84},{"text":"clearly","start":5444.84,"end":5445.32},{"text":"scoping","start":5445.32,"end":5445.84},{"text":"out","start":5445.84,"end":5446.08},{"text":"what","start":5446.08,"end":5446.28},{"text":"is","start":5446.28,"end":5446.48},{"text":"not","start":5446.48,"end":5446.72},{"text":"covered","start":5446.72,"end":5447.159},{"text":"as","start":5447.159,"end":5447.36},{"text":"an","start":5447.36,"end":5447.56},{"text":"income","start":5447.56,"end":5447.88},{"text":"tax,","start":5447.88,"end":5448.16},{"text":"as","start":5448.32,"end":5448.68},{"text":"mentioned","start":5448.68,"end":5449.08},{"text":"by","start":5449.08,"end":5449.24},{"text":"several","start":5449.24,"end":5449.52},{"text":"delegates","start":5449.6,"end":5450.2},{"text":"on","start":5450.2,"end":5450.36},{"text":"the","start":5450.36,"end":5450.48},{"text":"floor.","start":5450.48,"end":5450.8}]},{"text":"And this I think should have reference to the recoupmentability or refundability of such taxes or the ability to transfer the burden of such taxes to a final consumer.","start":5451.04,"end":5466.34,"topics":[],"words":[{"text":"And","start":5451.04,"end":5451.4},{"text":"this","start":5451.4,"end":5451.76},{"text":"I","start":5452.48,"end":5452.76},{"text":"think","start":5452.76,"end":5453},{"text":"should","start":5453,"end":5453.36},{"text":"have","start":5453.36,"end":5453.68},{"text":"reference","start":5453.68,"end":5454.2},{"text":"to","start":5454.2,"end":5454.52},{"text":"the","start":5454.52,"end":5454.84},{"text":"recoupmentability","start":5454.84,"end":5456.16},{"text":"or","start":5457.22,"end":5457.46},{"text":"refundability","start":5458.66,"end":5459.46},{"text":"of","start":5459.62,"end":5459.9},{"text":"such","start":5459.9,"end":5460.14},{"text":"taxes","start":5460.14,"end":5460.7},{"text":"or","start":5460.7,"end":5461.06},{"text":"the","start":5461.06,"end":5461.38},{"text":"ability","start":5461.38,"end":5461.82},{"text":"to","start":5461.82,"end":5462.06},{"text":"transfer","start":5462.06,"end":5462.62},{"text":"the","start":5462.62,"end":5462.86},{"text":"burden","start":5462.86,"end":5463.18},{"text":"of","start":5463.18,"end":5463.34},{"text":"such","start":5463.34,"end":5463.58},{"text":"taxes","start":5463.58,"end":5464.14},{"text":"to","start":5464.14,"end":5464.5},{"text":"a","start":5464.82,"end":5465.14},{"text":"final","start":5465.14,"end":5465.46},{"text":"consumer.","start":5465.46,"end":5466.34}]},{"text":"So if we take this element and ensure that whatever tax is being introduced does not produce a similar effect to what an indirect tax would, then I believe that would be a good way forward.","start":5466.74,"end":5481.22,"topics":[],"words":[{"text":"So","start":5466.74,"end":5467.14},{"text":"if","start":5467.22,"end":5467.54},{"text":"we","start":5467.54,"end":5467.74},{"text":"take","start":5467.74,"end":5467.94},{"text":"this","start":5467.94,"end":5468.18},{"text":"element","start":5468.18,"end":5468.66},{"text":"and","start":5468.82,"end":5469.22},{"text":"ensure","start":5469.22,"end":5469.62},{"text":"that","start":5469.78,"end":5470.18},{"text":"whatever","start":5470.5,"end":5471.02},{"text":"tax","start":5471.02,"end":5471.34},{"text":"is","start":5471.34,"end":5471.58},{"text":"being","start":5471.58,"end":5471.82},{"text":"introduced","start":5471.82,"end":5472.38},{"text":"does","start":5472.38,"end":5472.62},{"text":"not","start":5472.62,"end":5472.859},{"text":"produce","start":5472.859,"end":5473.38},{"text":"a","start":5474.66,"end":5474.98},{"text":"similar","start":5474.98,"end":5475.3},{"text":"effect","start":5475.46,"end":5475.86},{"text":"to","start":5475.94,"end":5476.26},{"text":"what","start":5476.26,"end":5476.58},{"text":"an","start":5476.58,"end":5476.9},{"text":"indirect","start":5476.9,"end":5477.34},{"text":"tax","start":5477.34,"end":5477.7},{"text":"would,","start":5477.78,"end":5478.18},{"text":"then","start":5478.5,"end":5478.86},{"text":"I","start":5478.86,"end":5479.14},{"text":"believe","start":5479.14,"end":5479.46},{"text":"that","start":5479.54,"end":5479.86},{"text":"would","start":5479.86,"end":5480.1},{"text":"be","start":5480.1,"end":5480.3},{"text":"a","start":5480.3,"end":5480.46},{"text":"good","start":5480.46,"end":5480.66},{"text":"way","start":5480.66,"end":5480.9},{"text":"forward.","start":5480.9,"end":5481.22}]},{"text":"Thank you.","start":5481.38,"end":5481.94,"topics":[],"words":[{"text":"Thank","start":5481.38,"end":5481.7},{"text":"you.","start":5481.7,"end":5481.94}]}]},{"sentences":[{"text":"Thank you very much.","start":5483.15,"end":5483.91,"topics":[],"words":[{"text":"Thank","start":5483.15,"end":5483.35},{"text":"you","start":5483.35,"end":5483.51},{"text":"very","start":5483.51,"end":5483.67},{"text":"much.","start":5483.67,"end":5483.91}]},{"text":"Ibft, I have Stakeholder one, which I think is The Committee on Fiscal Studies, please present yourself.","start":5483.91,"end":5490.19,"topics":[],"words":[{"text":"Ibft,","start":5483.91,"end":5484.59},{"text":"I","start":5484.99,"end":5485.31},{"text":"have","start":5485.31,"end":5485.63},{"text":"Stakeholder","start":5485.63,"end":5486.39},{"text":"one,","start":5486.39,"end":5486.67},{"text":"which","start":5486.67,"end":5486.91},{"text":"I","start":5486.91,"end":5487.07},{"text":"think","start":5487.07,"end":5487.19},{"text":"is","start":5487.19,"end":5487.39},{"text":"The","start":5487.39,"end":5487.59},{"text":"Committee","start":5487.59,"end":5487.87},{"text":"on","start":5487.95,"end":5488.23},{"text":"Fiscal","start":5488.23,"end":5488.67},{"text":"Studies,","start":5488.67,"end":5489.11},{"text":"please","start":5489.11,"end":5489.39},{"text":"present","start":5489.39,"end":5489.67},{"text":"yourself.","start":5489.67,"end":5490.19}]},{"text":"Thank you very much.","start":5492.11,"end":5492.91,"topics":[],"words":[{"text":"Thank","start":5492.11,"end":5492.43},{"text":"you","start":5492.43,"end":5492.55},{"text":"very","start":5492.55,"end":5492.71},{"text":"much.","start":5492.71,"end":5492.91}]},{"text":"Madam Co Chair, I am Leila Latif representing the Committee on Fiscal Studies.","start":5492.91,"end":5497.63,"topics":[],"words":[{"text":"Madam","start":5492.91,"end":5493.23},{"text":"Co","start":5493.23,"end":5493.47},{"text":"Chair,","start":5493.47,"end":5493.79},{"text":"I","start":5493.79,"end":5494.07},{"text":"am","start":5494.07,"end":5494.27},{"text":"Leila","start":5494.27,"end":5494.67},{"text":"Latif","start":5494.67,"end":5495.15},{"text":"representing","start":5495.15,"end":5495.87},{"text":"the","start":5495.87,"end":5496.11},{"text":"Committee","start":5496.11,"end":5496.43},{"text":"on","start":5496.43,"end":5496.71},{"text":"Fiscal","start":5496.71,"end":5497.15},{"text":"Studies.","start":5497.15,"end":5497.63}]},{"text":"I've got two interventions to make on the topic being discussed which is related to taxes being covered.","start":5497.87,"end":5503.71,"topics":[],"words":[{"text":"I've","start":5497.87,"end":5498.23},{"text":"got","start":5498.23,"end":5498.389},{"text":"two","start":5498.389,"end":5498.549},{"text":"interventions","start":5498.549,"end":5499.19},{"text":"to","start":5499.19,"end":5499.43},{"text":"make","start":5499.43,"end":5499.67},{"text":"on","start":5499.67,"end":5499.99},{"text":"the","start":5499.99,"end":5500.23},{"text":"topic","start":5500.23,"end":5500.59},{"text":"being","start":5500.59,"end":5500.83},{"text":"discussed","start":5500.83,"end":5501.39},{"text":"which","start":5501.39,"end":5501.59},{"text":"is","start":5501.59,"end":5501.83},{"text":"related","start":5501.83,"end":5502.19},{"text":"to","start":5502.19,"end":5502.51},{"text":"taxes","start":5502.51,"end":5502.99},{"text":"being","start":5502.99,"end":5503.23},{"text":"covered.","start":5503.23,"end":5503.71}]}]}],"speaker":{"name":null,"affiliation":"IBFD","affiliation_full":"IBFD","group":null,"function":"Representative"}},{"statement_number":61,"paragraphs":[{"sentences":[{"text":"The scope of the protocol must be defined to ensure that it captures the full full range of instruments through which states tax income from cross border services and the full range of services through which revenue loss occurs.","start":5504.51,"end":5517.22,"topics":[],"words":[{"text":"The","start":5504.51,"end":5504.79},{"text":"scope","start":5504.79,"end":5505.11},{"text":"of","start":5505.11,"end":5505.23},{"text":"the","start":5505.23,"end":5505.39},{"text":"protocol","start":5505.39,"end":5505.95},{"text":"must","start":5505.95,"end":5506.23},{"text":"be","start":5506.23,"end":5506.47},{"text":"defined","start":5506.47,"end":5506.91},{"text":"to","start":5506.99,"end":5507.27},{"text":"ensure","start":5507.27,"end":5507.51},{"text":"that","start":5507.51,"end":5507.75},{"text":"it","start":5507.75,"end":5507.91},{"text":"captures","start":5507.91,"end":5508.23},{"text":"the","start":5508.23,"end":5508.39},{"text":"full","start":5508.39,"end":5508.59},{"text":"full","start":5508.74,"end":5508.86},{"text":"range","start":5508.86,"end":5509.1},{"text":"of","start":5509.1,"end":5509.26},{"text":"instruments","start":5509.26,"end":5509.78},{"text":"through","start":5510.1,"end":5510.42},{"text":"which","start":5510.42,"end":5510.7},{"text":"states","start":5510.7,"end":5511.06},{"text":"tax","start":5511.22,"end":5511.62},{"text":"income","start":5511.62,"end":5512.06},{"text":"from","start":5512.06,"end":5512.26},{"text":"cross","start":5512.26,"end":5512.58},{"text":"border","start":5512.58,"end":5512.94},{"text":"services","start":5512.94,"end":5513.3},{"text":"and","start":5513.3,"end":5513.66},{"text":"the","start":5513.66,"end":5513.9},{"text":"full","start":5513.9,"end":5514.1},{"text":"range","start":5514.1,"end":5514.42},{"text":"of","start":5514.42,"end":5514.66},{"text":"services","start":5514.66,"end":5514.98},{"text":"through","start":5515.46,"end":5515.74},{"text":"which","start":5515.74,"end":5515.94},{"text":"revenue","start":5515.94,"end":5516.38},{"text":"loss","start":5516.38,"end":5516.66},{"text":"occurs.","start":5516.66,"end":5517.22}]},{"text":"This needs to be quite clear for us also understand how to now intervene in the definition of covered taxes by economic substance.","start":5517.46,"end":5525.46,"topics":[],"words":[{"text":"This","start":5517.46,"end":5517.78},{"text":"needs","start":5517.78,"end":5518.02},{"text":"to","start":5518.02,"end":5518.22},{"text":"be","start":5518.22,"end":5518.42},{"text":"quite","start":5518.42,"end":5518.7},{"text":"clear","start":5518.7,"end":5518.98},{"text":"for","start":5519.06,"end":5519.34},{"text":"us","start":5519.34,"end":5519.54},{"text":"also","start":5519.54,"end":5519.86},{"text":"understand","start":5519.86,"end":5520.26},{"text":"how","start":5520.42,"end":5520.7},{"text":"to","start":5520.7,"end":5520.9},{"text":"now","start":5520.9,"end":5521.14},{"text":"intervene","start":5521.14,"end":5521.78},{"text":"in","start":5521.86,"end":5522.14},{"text":"the","start":5522.14,"end":5522.3},{"text":"definition","start":5522.3,"end":5522.82},{"text":"of","start":5522.82,"end":5523.1},{"text":"covered","start":5523.1,"end":5523.58},{"text":"taxes","start":5523.58,"end":5523.98},{"text":"by","start":5523.98,"end":5524.22},{"text":"economic","start":5524.22,"end":5524.58},{"text":"substance.","start":5524.82,"end":5525.46}]},{"text":"On taxes covered, the definition should encompass any tax imposed on a person or entity by reference to income, profits or gross receipts that that person or entity derives from the provision of cross border services because states tax the same income through different instruments.","start":5526.58,"end":5544.92,"topics":[],"words":[{"text":"On","start":5526.58,"end":5526.86},{"text":"taxes","start":5526.86,"end":5527.3},{"text":"covered,","start":5527.3,"end":5527.66},{"text":"the","start":5527.66,"end":5527.82},{"text":"definition","start":5527.82,"end":5528.42},{"text":"should","start":5528.42,"end":5528.82},{"text":"encompass","start":5529.22,"end":5529.94},{"text":"any","start":5529.94,"end":5530.26},{"text":"tax","start":5530.26,"end":5530.58},{"text":"imposed","start":5530.74,"end":5531.26},{"text":"on","start":5531.26,"end":5531.5},{"text":"a","start":5531.5,"end":5531.66},{"text":"person","start":5531.66,"end":5531.94},{"text":"or","start":5531.94,"end":5532.26},{"text":"entity","start":5532.26,"end":5532.66},{"text":"by","start":5532.74,"end":5533.02},{"text":"reference","start":5533.02,"end":5533.46},{"text":"to","start":5533.46,"end":5533.7},{"text":"income,","start":5533.7,"end":5534.18},{"text":"profits","start":5534.44,"end":5534.76},{"text":"or","start":5534.76,"end":5535.04},{"text":"gross","start":5535.04,"end":5535.44},{"text":"receipts","start":5535.44,"end":5536.04},{"text":"that","start":5536.28,"end":5536.6},{"text":"that","start":5536.6,"end":5536.84},{"text":"person","start":5536.84,"end":5537.12},{"text":"or","start":5537.12,"end":5537.36},{"text":"entity","start":5537.36,"end":5537.76},{"text":"derives","start":5537.76,"end":5538.24},{"text":"from","start":5538.24,"end":5538.48},{"text":"the","start":5538.48,"end":5538.64},{"text":"provision","start":5538.64,"end":5539.08},{"text":"of","start":5539.08,"end":5539.28},{"text":"cross","start":5539.28,"end":5539.52},{"text":"border","start":5539.52,"end":5539.96},{"text":"services","start":5539.96,"end":5540.36},{"text":"because","start":5540.84,"end":5541.24},{"text":"states","start":5541.4,"end":5541.8},{"text":"tax","start":5541.88,"end":5542.28},{"text":"the","start":5542.36,"end":5542.64},{"text":"same","start":5542.64,"end":5542.92},{"text":"income","start":5543.16,"end":5543.64},{"text":"through","start":5543.64,"end":5543.88},{"text":"different","start":5543.88,"end":5544.2},{"text":"instruments.","start":5544.28,"end":5544.92}]},{"text":"This being, you know, the corporate income tax withholding taxes, revenue based levies and a definition tied to the form of the instrument rather than the object of taxation will fragment the very framework the protocol is intended to create.","start":5545.24,"end":5559.4,"topics":[],"words":[{"text":"This","start":5545.24,"end":5545.56},{"text":"being,","start":5545.56,"end":5545.88},{"text":"you","start":5545.88,"end":5546.16},{"text":"know,","start":5546.16,"end":5546.28},{"text":"the","start":5546.28,"end":5546.4},{"text":"corporate","start":5546.4,"end":5546.84},{"text":"income","start":5546.84,"end":5547.2},{"text":"tax","start":5547.2,"end":5547.48},{"text":"withholding","start":5547.48,"end":5548.16},{"text":"taxes,","start":5548.16,"end":5548.64},{"text":"revenue","start":5548.64,"end":5549.16},{"text":"based","start":5549.16,"end":5549.44},{"text":"levies","start":5549.44,"end":5549.88},{"text":"and","start":5549.88,"end":5550.08},{"text":"a","start":5550.08,"end":5550.239},{"text":"definition","start":5550.239,"end":5550.84},{"text":"tied","start":5551.08,"end":5551.52},{"text":"to","start":5551.52,"end":5551.68},{"text":"the","start":5551.68,"end":5551.88},{"text":"form","start":5551.88,"end":5552.16},{"text":"of","start":5552.16,"end":5552.36},{"text":"the","start":5552.36,"end":5552.56},{"text":"instrument","start":5552.56,"end":5553.16},{"text":"rather","start":5553.48,"end":5553.84},{"text":"than","start":5553.84,"end":5554.04},{"text":"the","start":5554.04,"end":5554.28},{"text":"object","start":5554.28,"end":5554.72},{"text":"of","start":5554.72,"end":5554.96},{"text":"taxation","start":5554.96,"end":5555.64},{"text":"will","start":5555.96,"end":5556.32},{"text":"fragment","start":5556.32,"end":5556.76},{"text":"the","start":5556.76,"end":5556.96},{"text":"very","start":5556.96,"end":5557.2},{"text":"framework","start":5557.2,"end":5557.68},{"text":"the","start":5557.68,"end":5557.84},{"text":"protocol","start":5557.84,"end":5558.28},{"text":"is","start":5558.28,"end":5558.48},{"text":"intended","start":5558.48,"end":5558.88},{"text":"to","start":5558.88,"end":5559.12},{"text":"create.","start":5559.12,"end":5559.4}]},{"text":"Now the taxes covered should also be tied to also understanding the services that are going to be covered, as this will make the discussion more clearer in that the protocol should indeed apply broadly with narrow defined exclusions rather than enumerate specific categories because having a positive list will invite boundary disputes and it will become obsolete as digital business models keep keep evolving.","start":5560.13,"end":5586.14,"topics":[],"words":[{"text":"Now","start":5560.13,"end":5560.25},{"text":"the","start":5560.25,"end":5560.41},{"text":"taxes","start":5560.41,"end":5560.85},{"text":"covered","start":5560.85,"end":5561.33},{"text":"should","start":5561.33,"end":5561.57},{"text":"also","start":5561.57,"end":5561.81},{"text":"be","start":5561.81,"end":5562.05},{"text":"tied","start":5562.05,"end":5562.37},{"text":"to","start":5562.37,"end":5562.61},{"text":"also","start":5562.61,"end":5562.93},{"text":"understanding","start":5562.93,"end":5563.65},{"text":"the","start":5563.65,"end":5563.89},{"text":"services","start":5563.89,"end":5564.21},{"text":"that","start":5564.29,"end":5564.57},{"text":"are","start":5564.57,"end":5564.73},{"text":"going","start":5564.73,"end":5564.89},{"text":"to","start":5564.89,"end":5565.05},{"text":"be","start":5565.05,"end":5565.21},{"text":"covered,","start":5565.21,"end":5565.65},{"text":"as","start":5565.81,"end":5566.09},{"text":"this","start":5566.09,"end":5566.25},{"text":"will","start":5566.25,"end":5566.45},{"text":"make","start":5566.45,"end":5566.65},{"text":"the","start":5566.65,"end":5566.81},{"text":"discussion","start":5566.81,"end":5567.45},{"text":"more","start":5567.45,"end":5567.81},{"text":"clearer","start":5567.81,"end":5568.45},{"text":"in","start":5568.69,"end":5568.97},{"text":"that","start":5568.97,"end":5569.13},{"text":"the","start":5569.13,"end":5569.33},{"text":"protocol","start":5569.33,"end":5569.89},{"text":"should","start":5569.89,"end":5570.21},{"text":"indeed","start":5570.21,"end":5570.69},{"text":"apply","start":5570.69,"end":5571.13},{"text":"broadly","start":5571.13,"end":5571.73},{"text":"with","start":5571.89,"end":5572.29},{"text":"narrow","start":5572.61,"end":5573.09},{"text":"defined","start":5573.09,"end":5573.61},{"text":"exclusions","start":5573.61,"end":5574.37},{"text":"rather","start":5574.53,"end":5574.89},{"text":"than","start":5574.89,"end":5575.17},{"text":"enumerate","start":5575.17,"end":5575.969},{"text":"specific","start":5575.97,"end":5576.49},{"text":"categories","start":5576.49,"end":5577.17},{"text":"because","start":5577.41,"end":5577.81},{"text":"having","start":5577.81,"end":5578.13},{"text":"a","start":5578.13,"end":5578.33},{"text":"positive","start":5578.33,"end":5578.77},{"text":"list","start":5578.77,"end":5579.13},{"text":"will","start":5579.13,"end":5579.41},{"text":"invite","start":5579.41,"end":5579.97},{"text":"boundary","start":5579.97,"end":5580.53},{"text":"disputes","start":5580.53,"end":5581.13},{"text":"and","start":5581.13,"end":5581.41},{"text":"it","start":5581.41,"end":5581.65},{"text":"will","start":5581.65,"end":5581.93},{"text":"become","start":5581.93,"end":5582.29},{"text":"obsolete","start":5582.29,"end":5583.17},{"text":"as","start":5583.41,"end":5583.77},{"text":"digital","start":5583.77,"end":5584.13},{"text":"business","start":5584.21,"end":5584.61},{"text":"models","start":5584.61,"end":5585.01},{"text":"keep","start":5585.01,"end":5585.27},{"text":"keep","start":5585.42,"end":5585.58},{"text":"evolving.","start":5585.58,"end":5586.14}]}]},{"sentences":[{"text":"But it must also ensure that things like or or aspects like technical services, management fees, consultancy services and even automatic digital services are unambiguously within scope, as these are the categories through which the most significant base erosion and profit shifting, or even different forms of revenue loss occur and where the gap between existing treaty constraints and source states domestic taxing rights is the widest.","start":5586.46,"end":5615.57,"topics":[],"words":[{"text":"But","start":5586.46,"end":5586.74},{"text":"it","start":5586.74,"end":5586.94},{"text":"must","start":5586.94,"end":5587.18},{"text":"also","start":5587.18,"end":5587.46},{"text":"ensure","start":5587.46,"end":5587.82},{"text":"that","start":5587.9,"end":5588.22},{"text":"things","start":5588.22,"end":5588.54},{"text":"like","start":5588.54,"end":5588.94},{"text":"or","start":5589.1,"end":5589.5},{"text":"or","start":5589.66,"end":5589.98},{"text":"aspects","start":5589.98,"end":5590.54},{"text":"like","start":5590.54,"end":5590.86},{"text":"technical","start":5591.58,"end":5592.18},{"text":"services,","start":5592.18,"end":5592.54},{"text":"management","start":5592.7,"end":5593.1},{"text":"fees,","start":5593.34,"end":5593.78},{"text":"consultancy","start":5593.78,"end":5594.62},{"text":"services","start":5594.62,"end":5594.94},{"text":"and","start":5594.94,"end":5595.3},{"text":"even","start":5595.3,"end":5595.66},{"text":"automatic","start":5595.66,"end":5596.38},{"text":"digital","start":5596.38,"end":5596.78},{"text":"services","start":5596.94,"end":5597.34},{"text":"are","start":5598.94,"end":5599.3},{"text":"unambiguously","start":5599.3,"end":5600.3},{"text":"within","start":5600.3,"end":5600.58},{"text":"scope,","start":5600.58,"end":5601.02},{"text":"as","start":5601.02,"end":5601.3},{"text":"these","start":5601.3,"end":5601.579},{"text":"are","start":5601.579,"end":5601.78},{"text":"the","start":5601.78,"end":5601.94},{"text":"categories","start":5601.94,"end":5602.38},{"text":"through","start":5602.38,"end":5602.62},{"text":"which","start":5602.62,"end":5602.82},{"text":"the","start":5602.82,"end":5602.98},{"text":"most","start":5602.98,"end":5603.22},{"text":"significant","start":5603.22,"end":5603.58},{"text":"base","start":5604.3,"end":5604.74},{"text":"erosion","start":5604.74,"end":5605.22},{"text":"and","start":5605.22,"end":5605.46},{"text":"profit","start":5605.46,"end":5605.94},{"text":"shifting,","start":5605.94,"end":5606.46},{"text":"or","start":5606.7,"end":5607.02},{"text":"even","start":5607.02,"end":5607.34},{"text":"different","start":5607.42,"end":5607.82},{"text":"forms","start":5607.82,"end":5608.22},{"text":"of","start":5608.22,"end":5608.34},{"text":"revenue","start":5608.34,"end":5608.78},{"text":"loss","start":5608.78,"end":5609.02},{"text":"occur","start":5609.02,"end":5609.5},{"text":"and","start":5609.5,"end":5609.7},{"text":"where","start":5609.7,"end":5609.9},{"text":"the","start":5609.9,"end":5610.1},{"text":"gap","start":5610.1,"end":5610.34},{"text":"between","start":5610.34,"end":5610.58},{"text":"existing","start":5610.58,"end":5611.1},{"text":"treaty","start":5611.1,"end":5611.58},{"text":"constraints","start":5611.73,"end":5612.13},{"text":"and","start":5612.13,"end":5612.25},{"text":"source","start":5612.25,"end":5612.77},{"text":"states","start":5612.85,"end":5613.25},{"text":"domestic","start":5613.33,"end":5613.97},{"text":"taxing","start":5613.97,"end":5614.45},{"text":"rights","start":5614.45,"end":5614.69},{"text":"is","start":5614.69,"end":5614.93},{"text":"the","start":5614.93,"end":5615.09},{"text":"widest.","start":5615.09,"end":5615.57}]},{"text":"So two questions are connected.","start":5615.97,"end":5617.49,"topics":[],"words":[{"text":"So","start":5615.97,"end":5616.25},{"text":"two","start":5616.25,"end":5616.45},{"text":"questions","start":5616.45,"end":5616.89},{"text":"are","start":5616.89,"end":5617.05},{"text":"connected.","start":5617.05,"end":5617.49}]},{"text":"A protocol that defines covered taxes narrowly is going to fail to capture the instruments that states have devised to already tax digital services.","start":5617.49,"end":5627.65,"topics":[],"words":[{"text":"A","start":5617.49,"end":5617.77},{"text":"protocol","start":5617.77,"end":5618.25},{"text":"that","start":5618.25,"end":5618.45},{"text":"defines","start":5618.45,"end":5619.01},{"text":"covered","start":5619.01,"end":5619.61},{"text":"taxes","start":5619.61,"end":5620.25},{"text":"narrowly","start":5620.25,"end":5620.93},{"text":"is","start":5621.25,"end":5621.57},{"text":"going","start":5621.57,"end":5621.81},{"text":"to","start":5621.81,"end":5622.01},{"text":"fail","start":5622.01,"end":5622.25},{"text":"to","start":5622.25,"end":5622.49},{"text":"capture","start":5622.49,"end":5622.81},{"text":"the","start":5622.81,"end":5623.01},{"text":"instruments","start":5623.01,"end":5623.53},{"text":"that","start":5623.53,"end":5623.81},{"text":"states","start":5623.81,"end":5624.13},{"text":"have","start":5624.13,"end":5624.41},{"text":"devised","start":5624.41,"end":5624.93},{"text":"to","start":5625.09,"end":5625.41},{"text":"already","start":5625.41,"end":5625.73},{"text":"tax","start":5625.89,"end":5626.29},{"text":"digital","start":5626.77,"end":5627.17},{"text":"services.","start":5627.25,"end":5627.65}]},{"text":"And a protocol that defines covered services too narrowly, we think will fail to reach the transactions through which income is shifted out of source to jurisdictions and either gap will render the instrument ineffective for its stated purpose.","start":5628.13,"end":5642.6,"topics":[],"words":[{"text":"And","start":5628.13,"end":5628.41},{"text":"a","start":5628.41,"end":5628.57},{"text":"protocol","start":5628.57,"end":5629.05},{"text":"that","start":5629.05,"end":5629.21},{"text":"defines","start":5629.21,"end":5629.69},{"text":"covered","start":5629.69,"end":5630.17},{"text":"services","start":5630.17,"end":5630.53},{"text":"too","start":5630.77,"end":5631.09},{"text":"narrowly,","start":5631.09,"end":5631.81},{"text":"we","start":5632.29,"end":5632.57},{"text":"think","start":5632.57,"end":5632.77},{"text":"will","start":5632.77,"end":5633.05},{"text":"fail","start":5633.05,"end":5633.41},{"text":"to","start":5633.49,"end":5633.77},{"text":"reach","start":5633.77,"end":5633.97},{"text":"the","start":5633.97,"end":5634.17},{"text":"transactions","start":5634.17,"end":5634.85},{"text":"through","start":5634.85,"end":5635.09},{"text":"which","start":5635.09,"end":5635.33},{"text":"income","start":5635.33,"end":5635.77},{"text":"is","start":5635.77,"end":5635.93},{"text":"shifted","start":5635.93,"end":5636.37},{"text":"out","start":5636.37,"end":5636.57},{"text":"of","start":5636.57,"end":5636.77},{"text":"source","start":5636.77,"end":5637.05},{"text":"to","start":5637.05,"end":5637.17},{"text":"jurisdictions","start":5637.24,"end":5637.96},{"text":"and","start":5638.2,"end":5638.52},{"text":"either","start":5638.52,"end":5638.84},{"text":"gap","start":5638.84,"end":5639.16},{"text":"will","start":5639.16,"end":5639.44},{"text":"render","start":5639.44,"end":5639.76},{"text":"the","start":5639.76,"end":5639.96},{"text":"instrument","start":5639.96,"end":5640.52},{"text":"ineffective","start":5640.52,"end":5641.32},{"text":"for","start":5641.32,"end":5641.52},{"text":"its","start":5641.52,"end":5641.72},{"text":"stated","start":5641.72,"end":5642.12},{"text":"purpose.","start":5642.12,"end":5642.6}]},{"text":"Thank you very much.","start":5642.6,"end":5643.56,"topics":[],"words":[{"text":"Thank","start":5642.6,"end":5642.96},{"text":"you","start":5642.96,"end":5643.08},{"text":"very","start":5643.08,"end":5643.24},{"text":"much.","start":5643.24,"end":5643.56}]}]}],"speaker":{"name":"Leila Latif","affiliation":"Committee on Fiscal Studies","affiliation_full":"Committee on Fiscal Studies","group":null,"function":"Representative"}},{"statement_number":62,"paragraphs":[{"sentences":[{"text":"Thank you very much for that input.","start":5644.52,"end":5646.44,"topics":[],"words":[{"text":"Thank","start":5644.52,"end":5644.84},{"text":"you","start":5644.84,"end":5644.96},{"text":"very","start":5644.96,"end":5645.2},{"text":"much","start":5645.2,"end":5645.48},{"text":"for","start":5645.48,"end":5645.64},{"text":"that","start":5645.64,"end":5645.84},{"text":"input.","start":5645.84,"end":5646.44}]},{"text":"I think I have my chair.","start":5648.04,"end":5649.96,"topics":[],"words":[{"text":"I","start":5648.04,"end":5648.32},{"text":"think","start":5648.32,"end":5648.52},{"text":"I","start":5648.52,"end":5648.72},{"text":"have","start":5648.72,"end":5648.92},{"text":"my","start":5648.92,"end":5649.24},{"text":"chair.","start":5649.56,"end":5649.96}]},{"text":"Please go ahead.","start":5650.28,"end":5650.92,"topics":[],"words":[{"text":"Please","start":5650.28,"end":5650.6},{"text":"go","start":5650.6,"end":5650.76},{"text":"ahead.","start":5650.76,"end":5650.92}]},{"text":"Rami.","start":5650.92,"end":5651.56,"topics":[],"words":[{"text":"Rami.","start":5650.92,"end":5651.56}]},{"text":"Thank you for all for the interventions.","start":5652.92,"end":5654.96,"topics":[],"words":[{"text":"Thank","start":5652.92,"end":5653.32},{"text":"you","start":5653.32,"end":5653.479},{"text":"for","start":5653.479,"end":5653.76},{"text":"all","start":5653.76,"end":5654},{"text":"for","start":5654,"end":5654.16},{"text":"the","start":5654.16,"end":5654.32},{"text":"interventions.","start":5654.32,"end":5654.96}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":63,"paragraphs":[{"sentences":[{"text":"Maybe I was thinking about it from a different perspective a little bit from a process perspective and how we can move efficiently.","start":5654.96,"end":5664.89,"topics":[],"words":[{"text":"Maybe","start":5654.96,"end":5655.4},{"text":"I","start":5655.48,"end":5655.76},{"text":"was","start":5655.76,"end":5655.92},{"text":"thinking","start":5655.92,"end":5656.16},{"text":"about","start":5656.16,"end":5656.36},{"text":"it","start":5656.36,"end":5656.68},{"text":"from","start":5657,"end":5657.28},{"text":"a","start":5657.28,"end":5657.4},{"text":"different","start":5657.4,"end":5657.6},{"text":"perspective","start":5657.6,"end":5658.24},{"text":"a","start":5658.24,"end":5658.48},{"text":"little","start":5658.48,"end":5658.64},{"text":"bit","start":5658.64,"end":5658.92},{"text":"from","start":5659.32,"end":5659.64},{"text":"a","start":5659.64,"end":5659.84},{"text":"process","start":5659.84,"end":5660.12},{"text":"perspective","start":5660.44,"end":5661.08},{"text":"and","start":5661.96,"end":5662.32},{"text":"how","start":5662.32,"end":5662.56},{"text":"we","start":5662.56,"end":5662.72},{"text":"can","start":5662.72,"end":5663},{"text":"move","start":5663,"end":5663.4},{"text":"efficiently.","start":5664.17,"end":5664.89}]},{"text":"So I think going from the nexus to the scope, what I'm afraid of that we get trapped in a circle in which if we decide the nexus, then you go to discuss the scope, then you should limit the scope to what you agreed in the nexus or if you would like to add to the scope.","start":5666.33,"end":5685.65,"topics":[],"words":[{"text":"So","start":5666.33,"end":5666.73},{"text":"I","start":5667.13,"end":5667.41},{"text":"think","start":5667.41,"end":5667.65},{"text":"going","start":5667.65,"end":5668.01},{"text":"from","start":5668.01,"end":5668.41},{"text":"the","start":5668.81,"end":5669.09},{"text":"nexus","start":5669.09,"end":5669.57},{"text":"to","start":5669.57,"end":5669.77},{"text":"the","start":5669.77,"end":5669.89},{"text":"scope,","start":5669.89,"end":5670.49},{"text":"what","start":5670.65,"end":5670.93},{"text":"I'm","start":5670.93,"end":5671.13},{"text":"afraid","start":5671.13,"end":5671.33},{"text":"of","start":5671.33,"end":5671.61},{"text":"that","start":5671.61,"end":5672.01},{"text":"we","start":5672.25,"end":5672.57},{"text":"get","start":5672.57,"end":5672.81},{"text":"trapped","start":5672.81,"end":5673.17},{"text":"in","start":5673.17,"end":5673.33},{"text":"a","start":5673.33,"end":5673.45},{"text":"circle","start":5673.45,"end":5673.93},{"text":"in","start":5674.01,"end":5674.29},{"text":"which","start":5674.29,"end":5674.49},{"text":"if","start":5674.49,"end":5674.69},{"text":"we","start":5674.69,"end":5674.81},{"text":"decide","start":5674.81,"end":5675.29},{"text":"the","start":5675.37,"end":5675.65},{"text":"nexus,","start":5675.65,"end":5676.17},{"text":"then","start":5676.73,"end":5677.13},{"text":"you","start":5677.13,"end":5677.41},{"text":"go","start":5677.41,"end":5677.61},{"text":"to","start":5677.61,"end":5677.81},{"text":"discuss","start":5677.81,"end":5678.09},{"text":"the","start":5678.33,"end":5678.65},{"text":"scope,","start":5678.65,"end":5679.21},{"text":"then","start":5679.93,"end":5680.21},{"text":"you","start":5680.21,"end":5680.37},{"text":"should","start":5680.37,"end":5680.61},{"text":"limit","start":5680.61,"end":5680.97},{"text":"the","start":5680.97,"end":5681.09},{"text":"scope","start":5681.09,"end":5681.49},{"text":"to","start":5681.49,"end":5681.61},{"text":"what","start":5681.61,"end":5681.73},{"text":"you","start":5681.73,"end":5681.89},{"text":"agreed","start":5681.89,"end":5682.25},{"text":"in","start":5682.25,"end":5682.37},{"text":"the","start":5682.37,"end":5682.53},{"text":"nexus","start":5682.53,"end":5683.05},{"text":"or","start":5683.37,"end":5683.69},{"text":"if","start":5683.69,"end":5683.89},{"text":"you","start":5683.89,"end":5684.09},{"text":"would","start":5684.09,"end":5684.29},{"text":"like","start":5684.29,"end":5684.45},{"text":"to","start":5684.45,"end":5684.61},{"text":"add","start":5684.61,"end":5684.81},{"text":"to","start":5684.81,"end":5685.01},{"text":"the","start":5685.01,"end":5685.17},{"text":"scope.","start":5685.17,"end":5685.65}]},{"text":"So this may bring you back to the nexus that you need to revise it.","start":5685.65,"end":5688.89,"topics":[],"words":[{"text":"So","start":5685.65,"end":5685.89},{"text":"this","start":5685.89,"end":5686.13},{"text":"may","start":5686.13,"end":5686.41},{"text":"bring","start":5686.41,"end":5686.65},{"text":"you","start":5686.65,"end":5686.85},{"text":"back","start":5686.85,"end":5687.01},{"text":"to","start":5687.01,"end":5687.17},{"text":"the","start":5687.17,"end":5687.33},{"text":"nexus","start":5687.33,"end":5687.77},{"text":"that","start":5687.77,"end":5687.97},{"text":"you","start":5687.97,"end":5688.09},{"text":"need","start":5688.09,"end":5688.21},{"text":"to","start":5688.21,"end":5688.37},{"text":"revise","start":5688.37,"end":5688.69},{"text":"it.","start":5688.69,"end":5688.89}]},{"text":"And upon this revision maybe you go back to the scope so you are trapped in a circle.","start":5688.89,"end":5693.72,"topics":[],"words":[{"text":"And","start":5688.89,"end":5689.09},{"text":"upon","start":5689.09,"end":5689.41},{"text":"this","start":5689.41,"end":5689.61},{"text":"revision","start":5689.61,"end":5690.09},{"text":"maybe","start":5690.52,"end":5690.72},{"text":"you","start":5690.72,"end":5690.92},{"text":"go","start":5690.92,"end":5691.12},{"text":"back","start":5691.12,"end":5691.28},{"text":"to","start":5691.28,"end":5691.44},{"text":"the","start":5691.44,"end":5691.56},{"text":"scope","start":5691.56,"end":5691.88},{"text":"so","start":5691.88,"end":5692.04},{"text":"you","start":5692.04,"end":5692.16},{"text":"are","start":5692.16,"end":5692.28},{"text":"trapped","start":5692.28,"end":5692.68},{"text":"in","start":5692.84,"end":5693.12},{"text":"a","start":5693.12,"end":5693.28},{"text":"circle.","start":5693.28,"end":5693.72}]},{"text":"While if you have like the white thing which is the scope first, then you know and clear about how you go to the nexus.","start":5694.44,"end":5702.04,"topics":[],"words":[{"text":"While","start":5694.44,"end":5694.76},{"text":"if","start":5694.76,"end":5694.96},{"text":"you","start":5694.96,"end":5695.12},{"text":"have","start":5695.12,"end":5695.36},{"text":"like","start":5695.36,"end":5695.72},{"text":"the","start":5695.96,"end":5696.24},{"text":"white","start":5696.24,"end":5696.44},{"text":"thing","start":5696.44,"end":5696.64},{"text":"which","start":5696.64,"end":5696.8},{"text":"is","start":5696.8,"end":5697.04},{"text":"the","start":5697.04,"end":5697.32},{"text":"scope","start":5697.32,"end":5697.88},{"text":"first,","start":5698.2,"end":5698.6},{"text":"then","start":5698.6,"end":5699},{"text":"you","start":5699,"end":5699.32},{"text":"know","start":5699.32,"end":5699.56},{"text":"and","start":5699.56,"end":5699.84},{"text":"clear","start":5699.84,"end":5700.16},{"text":"about","start":5700.16,"end":5700.52},{"text":"how","start":5700.52,"end":5700.92},{"text":"you","start":5700.92,"end":5701.2},{"text":"go","start":5701.2,"end":5701.36},{"text":"to","start":5701.36,"end":5701.48},{"text":"the","start":5701.48,"end":5701.64},{"text":"nexus.","start":5701.64,"end":5702.04}]}]},{"sentences":[{"text":"Even if the nexus required something to be added, just you need to go and add it instead of being trapped in this circle which is like binormal in any process design regarding of type.","start":5702.04,"end":5715.74,"topics":[],"words":[{"text":"Even","start":5702.04,"end":5702.24},{"text":"if","start":5702.24,"end":5702.36},{"text":"the","start":5702.36,"end":5702.52},{"text":"nexus","start":5702.52,"end":5703.08},{"text":"required","start":5703.16,"end":5703.72},{"text":"something","start":5703.72,"end":5704.08},{"text":"to","start":5704.08,"end":5704.32},{"text":"be","start":5704.32,"end":5704.48},{"text":"added,","start":5704.48,"end":5704.72},{"text":"just","start":5704.72,"end":5705},{"text":"you","start":5705,"end":5705.2},{"text":"need","start":5705.2,"end":5705.32},{"text":"to","start":5705.32,"end":5705.44},{"text":"go","start":5705.44,"end":5705.64},{"text":"and","start":5705.64,"end":5705.88},{"text":"add","start":5705.88,"end":5706.159},{"text":"it","start":5706.159,"end":5706.52},{"text":"instead","start":5706.76,"end":5707.16},{"text":"of","start":5707.16,"end":5707.44},{"text":"being","start":5707.44,"end":5707.72},{"text":"trapped","start":5707.72,"end":5708.2},{"text":"in","start":5709.08,"end":5709.36},{"text":"this","start":5709.36,"end":5709.6},{"text":"circle","start":5709.6,"end":5710.2},{"text":"which","start":5710.44,"end":5710.8},{"text":"is","start":5710.8,"end":5711.16},{"text":"like","start":5711.24,"end":5711.64},{"text":"binormal","start":5711.64,"end":5712.52},{"text":"in","start":5713.4,"end":5713.76},{"text":"any","start":5713.76,"end":5714.12},{"text":"process","start":5714.12,"end":5714.52},{"text":"design","start":5714.52,"end":5714.92},{"text":"regarding","start":5715,"end":5715.48},{"text":"of","start":5715.48,"end":5715.64},{"text":"type.","start":5715.64,"end":5715.74}]},{"text":"Now it is.","start":5716.37,"end":5717.49,"topics":[],"words":[{"text":"Now","start":5716.37,"end":5716.61},{"text":"it","start":5716.93,"end":5717.21},{"text":"is.","start":5717.21,"end":5717.49}]},{"text":"It is a big mistake if you go from the narrow path to the wider one.","start":5717.57,"end":5721.13,"topics":[],"words":[{"text":"It","start":5717.57,"end":5717.85},{"text":"is","start":5717.85,"end":5717.97},{"text":"a","start":5717.97,"end":5718.05},{"text":"big","start":5718.05,"end":5718.17},{"text":"mistake","start":5718.17,"end":5718.49},{"text":"if","start":5718.49,"end":5718.65},{"text":"you","start":5718.65,"end":5718.77},{"text":"go","start":5718.77,"end":5718.89},{"text":"from","start":5718.89,"end":5719.09},{"text":"the","start":5719.09,"end":5719.29},{"text":"narrow","start":5719.29,"end":5719.65},{"text":"path","start":5719.65,"end":5719.93},{"text":"to","start":5719.93,"end":5720.21},{"text":"the","start":5720.29,"end":5720.57},{"text":"wider","start":5720.57,"end":5720.89},{"text":"one.","start":5720.89,"end":5721.13}]},{"text":"Usually you go from the wider path to.","start":5721.13,"end":5723.17,"topics":[],"words":[{"text":"Usually","start":5721.13,"end":5721.41},{"text":"you","start":5721.41,"end":5721.61},{"text":"go","start":5721.61,"end":5721.77},{"text":"from","start":5721.77,"end":5721.93},{"text":"the","start":5721.93,"end":5722.13},{"text":"wider","start":5722.13,"end":5722.57},{"text":"path","start":5722.57,"end":5722.89},{"text":"to.","start":5722.89,"end":5723.17}]},{"text":"This is something like in the process management like you should not go the opposite way.","start":5723.73,"end":5729.01,"topics":[],"words":[{"text":"This","start":5723.73,"end":5724.01},{"text":"is","start":5724.01,"end":5724.17},{"text":"something","start":5724.17,"end":5724.41},{"text":"like","start":5724.41,"end":5724.65},{"text":"in","start":5724.65,"end":5724.89},{"text":"the","start":5724.89,"end":5725.13},{"text":"process","start":5725.13,"end":5725.41},{"text":"management","start":5725.41,"end":5725.81},{"text":"like","start":5725.89,"end":5726.25},{"text":"you","start":5726.25,"end":5726.49},{"text":"should","start":5726.49,"end":5726.65},{"text":"not","start":5726.65,"end":5726.93},{"text":"go","start":5727.33,"end":5727.73},{"text":"the","start":5728.05,"end":5728.33},{"text":"opposite","start":5728.33,"end":5728.73},{"text":"way.","start":5728.73,"end":5729.01}]}]},{"sentences":[{"text":"So just raising my fears about like to get stuck in a circle.","start":5729.33,"end":5734.57,"topics":[],"words":[{"text":"So","start":5729.33,"end":5729.73},{"text":"just","start":5731.649,"end":5731.97},{"text":"raising","start":5731.97,"end":5732.33},{"text":"my","start":5732.33,"end":5732.61},{"text":"fears","start":5732.61,"end":5732.93},{"text":"about","start":5732.93,"end":5733.17},{"text":"like","start":5733.17,"end":5733.37},{"text":"to","start":5733.37,"end":5733.49},{"text":"get","start":5733.49,"end":5733.69},{"text":"stuck","start":5733.69,"end":5734.01},{"text":"in","start":5734.01,"end":5734.13},{"text":"a","start":5734.13,"end":5734.21},{"text":"circle.","start":5734.21,"end":5734.57}]},{"text":"When we start with the nexus then we are not sure what is the scope.","start":5734.57,"end":5738.57,"topics":[],"words":[{"text":"When","start":5734.57,"end":5734.73},{"text":"we","start":5734.73,"end":5734.89},{"text":"start","start":5734.89,"end":5735.09},{"text":"with","start":5735.09,"end":5735.29},{"text":"the","start":5735.29,"end":5735.45},{"text":"nexus","start":5735.45,"end":5735.97},{"text":"then","start":5736.13,"end":5736.45},{"text":"we","start":5736.45,"end":5736.61},{"text":"are","start":5736.61,"end":5736.73},{"text":"not","start":5736.73,"end":5736.93},{"text":"sure","start":5736.93,"end":5737.25},{"text":"what","start":5737.73,"end":5738.01},{"text":"is","start":5738.01,"end":5738.13},{"text":"the","start":5738.13,"end":5738.25},{"text":"scope.","start":5738.25,"end":5738.57}]},{"text":"Should we just limit it to what we agreed or what we discussed and have a vision about it?","start":5738.57,"end":5743.16,"topics":[],"words":[{"text":"Should","start":5738.57,"end":5738.77},{"text":"we","start":5738.77,"end":5738.97},{"text":"just","start":5738.97,"end":5739.17},{"text":"limit","start":5739.17,"end":5739.49},{"text":"it","start":5739.49,"end":5739.65},{"text":"to","start":5739.65,"end":5739.77},{"text":"what","start":5739.77,"end":5739.93},{"text":"we","start":5739.93,"end":5740.09},{"text":"agreed","start":5740.09,"end":5740.41},{"text":"or","start":5740.41,"end":5740.57},{"text":"what","start":5740.57,"end":5740.69},{"text":"we","start":5740.69,"end":5740.81},{"text":"discussed","start":5740.81,"end":5741.33},{"text":"and","start":5741.56,"end":5741.8},{"text":"have","start":5742.04,"end":5742.32},{"text":"a","start":5742.32,"end":5742.44},{"text":"vision","start":5742.44,"end":5742.68},{"text":"about","start":5742.68,"end":5742.84},{"text":"it?","start":5742.84,"end":5743.16}]},{"text":"Or if we're going to amend the scope based on this, maybe this will take you to another circle of like to revise the nexus again then you are stuck in this circle.","start":5743.56,"end":5754.2,"topics":[],"words":[{"text":"Or","start":5743.56,"end":5743.84},{"text":"if","start":5743.84,"end":5744},{"text":"we're","start":5744,"end":5744.28},{"text":"going","start":5744.28,"end":5744.36},{"text":"to","start":5744.36,"end":5744.44},{"text":"amend","start":5744.44,"end":5744.8},{"text":"the","start":5744.8,"end":5745.04},{"text":"scope","start":5745.04,"end":5745.44},{"text":"based","start":5745.44,"end":5745.72},{"text":"on","start":5745.72,"end":5745.92},{"text":"this,","start":5745.92,"end":5746.2},{"text":"maybe","start":5746.68,"end":5747.12},{"text":"this","start":5747.12,"end":5747.28},{"text":"will","start":5747.28,"end":5747.44},{"text":"take","start":5747.44,"end":5747.6},{"text":"you","start":5747.6,"end":5747.8},{"text":"to","start":5747.8,"end":5748},{"text":"another","start":5748,"end":5748.24},{"text":"circle","start":5748.24,"end":5748.72},{"text":"of","start":5748.72,"end":5748.96},{"text":"like","start":5748.96,"end":5749.32},{"text":"to","start":5750.52,"end":5750.84},{"text":"revise","start":5750.84,"end":5751.36},{"text":"the","start":5751.36,"end":5751.6},{"text":"nexus","start":5751.6,"end":5752},{"text":"again","start":5752,"end":5752.2},{"text":"then","start":5752.2,"end":5752.4},{"text":"you","start":5752.4,"end":5752.56},{"text":"are","start":5752.56,"end":5752.84},{"text":"stuck","start":5752.84,"end":5753.24},{"text":"in","start":5753.24,"end":5753.4},{"text":"this","start":5753.4,"end":5753.6},{"text":"circle.","start":5753.6,"end":5754.2}]},{"text":"So just try to give my experience about how the process is designed and to ensure that we are moving fast and progressing rather than to get stuck at a certain point.","start":5754.6,"end":5766.12,"topics":[],"words":[{"text":"So","start":5754.6,"end":5755},{"text":"just","start":5755.24,"end":5755.6},{"text":"try","start":5755.6,"end":5755.88},{"text":"to","start":5755.88,"end":5756.04},{"text":"give","start":5756.04,"end":5756.16},{"text":"my","start":5756.16,"end":5756.32},{"text":"experience","start":5756.32,"end":5756.6},{"text":"about","start":5756.6,"end":5756.92},{"text":"how","start":5756.92,"end":5757.239},{"text":"the","start":5757.239,"end":5757.64},{"text":"process","start":5758.12,"end":5758.52},{"text":"is","start":5758.68,"end":5759},{"text":"designed","start":5759,"end":5759.56},{"text":"and","start":5760.52,"end":5760.92},{"text":"to","start":5761.08,"end":5761.36},{"text":"ensure","start":5761.36,"end":5761.6},{"text":"that","start":5761.6,"end":5761.84},{"text":"we","start":5761.84,"end":5761.96},{"text":"are","start":5761.96,"end":5762.12},{"text":"moving","start":5762.12,"end":5762.48},{"text":"fast","start":5762.48,"end":5762.84},{"text":"and","start":5762.84,"end":5763.16},{"text":"progressing","start":5763.16,"end":5763.88},{"text":"rather","start":5763.88,"end":5764.24},{"text":"than","start":5764.24,"end":5764.4},{"text":"to","start":5764.4,"end":5764.56},{"text":"get","start":5764.56,"end":5764.76},{"text":"stuck","start":5764.76,"end":5765.16},{"text":"at","start":5765.16,"end":5765.44},{"text":"a","start":5765.44,"end":5765.56},{"text":"certain","start":5765.56,"end":5765.76},{"text":"point.","start":5765.76,"end":5766.12}]}]}],"speaker":{"name":"Rami","affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":64,"paragraphs":[{"sentences":[{"text":"Thank you.","start":5766.2,"end":5766.84,"topics":[],"words":[{"text":"Thank","start":5766.2,"end":5766.56},{"text":"you.","start":5766.56,"end":5766.84}]},{"text":"Thank you very much, Rami.","start":5768.61,"end":5769.97,"topics":[],"words":[{"text":"Thank","start":5768.61,"end":5768.77},{"text":"you","start":5768.77,"end":5768.89},{"text":"very","start":5768.89,"end":5769.09},{"text":"much,","start":5769.09,"end":5769.37},{"text":"Rami.","start":5769.37,"end":5769.97}]},{"text":"And yes, we are trying to move forward.","start":5769.97,"end":5773.33,"topics":[],"words":[{"text":"And","start":5769.97,"end":5770.25},{"text":"yes,","start":5770.25,"end":5770.69},{"text":"we","start":5770.85,"end":5771.21},{"text":"are","start":5771.21,"end":5771.53},{"text":"trying","start":5771.53,"end":5771.89},{"text":"to","start":5771.97,"end":5772.37},{"text":"move","start":5772.53,"end":5772.93},{"text":"forward.","start":5772.93,"end":5773.33}]},{"text":"You know, these are discussions for solutions and of course those of you, we will discuss NEXUS at this meeting and let's see if we can move forward in the way that we thought with a big scope of covered taxes and then we will see how the discussions because you're all invited of course to your input on NEXUS and see how that affects that school.","start":5773.57,"end":5802.06,"topics":[],"words":[{"text":"You","start":5773.57,"end":5773.85},{"text":"know,","start":5773.85,"end":5774.13},{"text":"these","start":5774.61,"end":5774.93},{"text":"are","start":5774.93,"end":5775.17},{"text":"discussions","start":5775.17,"end":5775.69},{"text":"for","start":5775.69,"end":5776.05},{"text":"solutions","start":5776.05,"end":5776.69},{"text":"and","start":5777.41,"end":5777.73},{"text":"of","start":5777.73,"end":5777.93},{"text":"course","start":5777.93,"end":5778.17},{"text":"those","start":5778.17,"end":5778.45},{"text":"of","start":5778.45,"end":5778.65},{"text":"you,","start":5778.65,"end":5778.93},{"text":"we","start":5779.17,"end":5779.49},{"text":"will","start":5779.49,"end":5779.77},{"text":"discuss","start":5779.77,"end":5780.13},{"text":"NEXUS","start":5780.21,"end":5780.89},{"text":"at","start":5780.89,"end":5781.13},{"text":"this","start":5781.13,"end":5781.37},{"text":"meeting","start":5781.37,"end":5781.73},{"text":"and","start":5781.97,"end":5782.37},{"text":"let's","start":5782.85,"end":5783.21},{"text":"see","start":5783.21,"end":5783.41},{"text":"if","start":5783.41,"end":5783.73},{"text":"we","start":5783.73,"end":5784.01},{"text":"can","start":5784.01,"end":5784.21},{"text":"move","start":5784.21,"end":5784.45},{"text":"forward","start":5784.45,"end":5784.73},{"text":"in","start":5784.73,"end":5784.97},{"text":"the","start":5784.97,"end":5785.13},{"text":"way","start":5785.13,"end":5785.29},{"text":"that","start":5785.29,"end":5785.49},{"text":"we","start":5785.49,"end":5785.81},{"text":"thought","start":5785.89,"end":5786.29},{"text":"with","start":5787.73,"end":5788.05},{"text":"a","start":5788.05,"end":5788.25},{"text":"big","start":5788.25,"end":5788.45},{"text":"scope","start":5788.45,"end":5789.01},{"text":"of","start":5789.09,"end":5789.49},{"text":"covered","start":5789.65,"end":5790.17},{"text":"taxes","start":5790.17,"end":5790.69},{"text":"and","start":5791.41,"end":5791.81},{"text":"then","start":5793.26,"end":5793.5},{"text":"we","start":5793.5,"end":5793.78},{"text":"will","start":5793.78,"end":5794.06},{"text":"see","start":5794.78,"end":5795.14},{"text":"how","start":5795.14,"end":5795.46},{"text":"the","start":5795.46,"end":5795.74},{"text":"discussions","start":5795.74,"end":5796.34},{"text":"because","start":5796.34,"end":5796.62},{"text":"you're","start":5796.62,"end":5796.94},{"text":"all","start":5796.94,"end":5797.06},{"text":"invited","start":5797.06,"end":5797.46},{"text":"of","start":5797.46,"end":5797.7},{"text":"course","start":5797.7,"end":5797.9},{"text":"to","start":5797.9,"end":5798.18},{"text":"your","start":5798.18,"end":5798.42},{"text":"input","start":5798.42,"end":5798.82},{"text":"on","start":5798.82,"end":5799.14},{"text":"NEXUS","start":5799.14,"end":5799.74},{"text":"and","start":5799.74,"end":5799.94},{"text":"see","start":5799.94,"end":5800.22},{"text":"how","start":5800.38,"end":5800.66},{"text":"that","start":5800.66,"end":5800.9},{"text":"affects","start":5800.9,"end":5801.46},{"text":"that","start":5801.46,"end":5801.7},{"text":"school.","start":5801.7,"end":5802.06}]},{"text":"I got two interventions, Egypt and then Sierra Leone first Egypt.","start":5802.38,"end":5807.06,"topics":[],"words":[{"text":"I","start":5802.38,"end":5802.7},{"text":"got","start":5802.7,"end":5803.02},{"text":"two","start":5803.1,"end":5803.42},{"text":"interventions,","start":5803.42,"end":5804.02},{"text":"Egypt","start":5804.02,"end":5804.7},{"text":"and","start":5804.78,"end":5805.1},{"text":"then","start":5805.1,"end":5805.34},{"text":"Sierra","start":5805.34,"end":5805.78},{"text":"Leone","start":5805.78,"end":5806.22},{"text":"first","start":5806.3,"end":5806.62},{"text":"Egypt.","start":5806.62,"end":5807.06}]}]},{"sentences":[{"text":"Please go ahead.","start":5807.06,"end":5807.66,"topics":[],"words":[{"text":"Please","start":5807.06,"end":5807.22},{"text":"go","start":5807.22,"end":5807.38},{"text":"ahead.","start":5807.38,"end":5807.66}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":65,"paragraphs":[{"sentences":[{"text":"Thank you Chair.","start":5809.9,"end":5811.26,"topics":[],"words":[{"text":"Thank","start":5809.9,"end":5810.26},{"text":"you","start":5810.26,"end":5810.54},{"text":"Chair.","start":5810.86,"end":5811.26}]},{"text":"And thank you, Madam Kholid for giving us the floor to present Egypt position and thank you for all the work undertaken on this important document.","start":5811.26,"end":5820.7,"topics":[],"words":[{"text":"And","start":5811.26,"end":5811.54},{"text":"thank","start":5811.54,"end":5811.78},{"text":"you,","start":5811.78,"end":5812.02},{"text":"Madam","start":5812.02,"end":5812.42},{"text":"Kholid","start":5812.42,"end":5813.02},{"text":"for","start":5813.02,"end":5813.22},{"text":"giving","start":5813.22,"end":5813.5},{"text":"us","start":5813.5,"end":5813.7},{"text":"the","start":5813.7,"end":5813.86},{"text":"floor","start":5813.86,"end":5814.14},{"text":"to","start":5814.14,"end":5814.34},{"text":"present","start":5814.34,"end":5814.62},{"text":"Egypt","start":5815.58,"end":5816.1},{"text":"position","start":5816.1,"end":5816.46},{"text":"and","start":5817.02,"end":5817.34},{"text":"thank","start":5817.34,"end":5817.62},{"text":"you","start":5817.62,"end":5817.78},{"text":"for","start":5817.78,"end":5817.98},{"text":"all","start":5817.98,"end":5818.18},{"text":"the","start":5818.18,"end":5818.34},{"text":"work","start":5818.34,"end":5818.62},{"text":"undertaken","start":5818.62,"end":5819.26},{"text":"on","start":5819.26,"end":5819.46},{"text":"this","start":5819.46,"end":5819.66},{"text":"important","start":5819.66,"end":5819.98},{"text":"document.","start":5820.06,"end":5820.7}]},{"text":"I want to highlight that we align ourselves with the statement of the African group and support its position that the covered taxes should include all types of income, whether it is delivered physically or remotely.","start":5821.41,"end":5834.69,"topics":[],"words":[{"text":"I","start":5821.41,"end":5821.57},{"text":"want","start":5821.57,"end":5821.77},{"text":"to","start":5821.77,"end":5821.93},{"text":"highlight","start":5821.93,"end":5822.41},{"text":"that","start":5822.41,"end":5822.69},{"text":"we","start":5822.69,"end":5822.97},{"text":"align","start":5822.97,"end":5823.45},{"text":"ourselves","start":5823.45,"end":5824.01},{"text":"with","start":5824.01,"end":5824.29},{"text":"the","start":5824.29,"end":5824.57},{"text":"statement","start":5824.57,"end":5824.93},{"text":"of","start":5825.01,"end":5825.25},{"text":"the","start":5825.25,"end":5825.41},{"text":"African","start":5825.41,"end":5825.89},{"text":"group","start":5825.89,"end":5826.21},{"text":"and","start":5826.45,"end":5826.81},{"text":"support","start":5826.81,"end":5827.17},{"text":"its","start":5827.17,"end":5827.53},{"text":"position","start":5827.53,"end":5827.89},{"text":"that","start":5828.05,"end":5828.41},{"text":"the","start":5828.41,"end":5828.65},{"text":"covered","start":5828.65,"end":5829.13},{"text":"taxes","start":5829.13,"end":5829.61},{"text":"should","start":5829.61,"end":5829.81},{"text":"include","start":5829.81,"end":5830.13},{"text":"all","start":5830.37,"end":5830.73},{"text":"types","start":5830.73,"end":5831.09},{"text":"of","start":5831.09,"end":5831.33},{"text":"income,","start":5831.33,"end":5831.81},{"text":"whether","start":5832.13,"end":5832.45},{"text":"it","start":5832.45,"end":5832.65},{"text":"is","start":5832.65,"end":5832.85},{"text":"delivered","start":5832.85,"end":5833.45},{"text":"physically","start":5833.45,"end":5833.89},{"text":"or","start":5833.89,"end":5834.13},{"text":"remotely.","start":5834.13,"end":5834.69}]},{"text":"We further align with the African group on the importance of beginning with a clear definition to be followed by the discussion on NEXUS as a necessary steps to ensure coherence.","start":5834.93,"end":5845.33,"topics":[],"words":[{"text":"We","start":5834.93,"end":5835.25},{"text":"further","start":5835.25,"end":5835.57},{"text":"align","start":5835.57,"end":5835.97},{"text":"with","start":5835.97,"end":5836.17},{"text":"the","start":5836.17,"end":5836.37},{"text":"African","start":5836.37,"end":5836.89},{"text":"group","start":5836.89,"end":5837.129},{"text":"on","start":5837.129,"end":5837.29},{"text":"the","start":5837.29,"end":5837.45},{"text":"importance","start":5837.45,"end":5838.01},{"text":"of","start":5838.01,"end":5838.29},{"text":"beginning","start":5838.29,"end":5838.77},{"text":"with","start":5838.77,"end":5838.97},{"text":"a","start":5838.97,"end":5839.13},{"text":"clear","start":5839.13,"end":5839.37},{"text":"definition","start":5839.37,"end":5840.05},{"text":"to","start":5840.37,"end":5840.65},{"text":"be","start":5840.65,"end":5840.89},{"text":"followed","start":5840.89,"end":5841.29},{"text":"by","start":5841.29,"end":5841.45},{"text":"the","start":5841.45,"end":5841.61},{"text":"discussion","start":5841.61,"end":5842.09},{"text":"on","start":5842.09,"end":5842.29},{"text":"NEXUS","start":5842.29,"end":5842.85},{"text":"as","start":5842.85,"end":5843.05},{"text":"a","start":5843.05,"end":5843.21},{"text":"necessary","start":5843.21,"end":5843.65},{"text":"steps","start":5843.65,"end":5844.05},{"text":"to","start":5844.05,"end":5844.29},{"text":"ensure","start":5844.29,"end":5844.61},{"text":"coherence.","start":5844.69,"end":5845.33}]},{"text":"Thank you.","start":5845.41,"end":5845.97,"topics":[],"words":[{"text":"Thank","start":5845.41,"end":5845.73},{"text":"you.","start":5845.73,"end":5845.97}]}]},{"sentences":[{"text":"Thank you very much.","start":5847.42,"end":5848.1,"topics":[],"words":[{"text":"Thank","start":5847.42,"end":5847.58},{"text":"you","start":5847.58,"end":5847.7},{"text":"very","start":5847.7,"end":5847.86},{"text":"much.","start":5847.86,"end":5848.1}]},{"text":"Egypt, Sierra Leone, please.","start":5848.1,"end":5849.98,"topics":[],"words":[{"text":"Egypt,","start":5848.1,"end":5848.74},{"text":"Sierra","start":5848.74,"end":5849.14},{"text":"Leone,","start":5849.14,"end":5849.62},{"text":"please.","start":5849.62,"end":5849.98}]},{"text":"Thank you, Chair.","start":5850.54,"end":5851.34,"topics":[],"words":[{"text":"Thank","start":5850.54,"end":5850.86},{"text":"you,","start":5850.86,"end":5851.02},{"text":"Chair.","start":5851.02,"end":5851.34}]},{"text":"Sierra Leone aligns itself with the African group and the submission made by Nigeria on behalf of the African group for Sierra Leone.","start":5853.34,"end":5862.38,"topics":[],"words":[{"text":"Sierra","start":5853.34,"end":5853.74},{"text":"Leone","start":5853.74,"end":5854.1},{"text":"aligns","start":5854.1,"end":5854.66},{"text":"itself","start":5854.66,"end":5855.02},{"text":"with","start":5855.02,"end":5855.22},{"text":"the","start":5855.22,"end":5855.38},{"text":"African","start":5855.38,"end":5855.9},{"text":"group","start":5855.9,"end":5856.22},{"text":"and","start":5856.62,"end":5856.9},{"text":"the","start":5856.9,"end":5857.1},{"text":"submission","start":5857.1,"end":5857.62},{"text":"made","start":5857.62,"end":5857.86},{"text":"by","start":5857.86,"end":5858.06},{"text":"Nigeria","start":5858.06,"end":5858.7},{"text":"on","start":5859.1,"end":5859.42},{"text":"behalf","start":5859.42,"end":5859.7},{"text":"of","start":5859.7,"end":5859.82},{"text":"the","start":5859.82,"end":5859.94},{"text":"African","start":5859.94,"end":5860.42},{"text":"group","start":5860.42,"end":5860.7},{"text":"for","start":5861.34,"end":5861.66},{"text":"Sierra","start":5861.66,"end":5862.02},{"text":"Leone.","start":5862.02,"end":5862.38}]},{"text":"We can argue that before we look at taxing rights which is nexus.","start":5863.74,"end":5870.62,"topics":[],"words":[{"text":"We","start":5863.74,"end":5864.06},{"text":"can","start":5864.06,"end":5864.3},{"text":"argue","start":5864.3,"end":5864.78},{"text":"that","start":5865.1,"end":5865.42},{"text":"before","start":5865.42,"end":5865.7},{"text":"we","start":5865.7,"end":5866.06},{"text":"look","start":5867.18,"end":5867.54},{"text":"at","start":5867.54,"end":5867.9},{"text":"taxing","start":5868.14,"end":5868.86},{"text":"rights","start":5868.86,"end":5869.18},{"text":"which","start":5869.5,"end":5869.82},{"text":"is","start":5869.82,"end":5870.06},{"text":"nexus.","start":5870.06,"end":5870.62}]}]}],"speaker":{"name":null,"affiliation":"EGY","affiliation_full":"Egypt","group":null,"function":"Representative"}},{"statement_number":66,"paragraphs":[{"sentences":[{"text":"We must first agree on what taxes are covered, what types of income or services are in play, and which economic activities fall under the instruments.","start":5870.86,"end":5880.73,"topics":[],"words":[{"text":"We","start":5870.86,"end":5871.14},{"text":"must","start":5871.14,"end":5871.34},{"text":"first","start":5871.34,"end":5871.62},{"text":"agree","start":5871.62,"end":5871.94},{"text":"on","start":5871.94,"end":5872.3},{"text":"what","start":5872.81,"end":5873.01},{"text":"taxes","start":5873.01,"end":5873.49},{"text":"are","start":5873.49,"end":5873.65},{"text":"covered,","start":5873.65,"end":5874.25},{"text":"what","start":5874.57,"end":5874.89},{"text":"types","start":5874.89,"end":5875.17},{"text":"of","start":5875.17,"end":5875.37},{"text":"income","start":5875.37,"end":5875.77},{"text":"or","start":5875.77,"end":5875.97},{"text":"services","start":5875.97,"end":5876.25},{"text":"are","start":5876.25,"end":5876.53},{"text":"in","start":5876.53,"end":5876.73},{"text":"play,","start":5876.73,"end":5877.05},{"text":"and","start":5877.45,"end":5877.77},{"text":"which","start":5877.77,"end":5878.01},{"text":"economic","start":5878.01,"end":5878.33},{"text":"activities","start":5878.49,"end":5879.05},{"text":"fall","start":5879.13,"end":5879.49},{"text":"under","start":5879.49,"end":5879.81},{"text":"the","start":5879.81,"end":5880.09},{"text":"instruments.","start":5880.09,"end":5880.73}]},{"text":"Scope answers what is being regulated whilst nexus answers who can tax it.","start":5881.21,"end":5887.53,"topics":[],"words":[{"text":"Scope","start":5881.21,"end":5881.81},{"text":"answers","start":5881.81,"end":5882.33},{"text":"what","start":5882.49,"end":5882.89},{"text":"is","start":5883.13,"end":5883.41},{"text":"being","start":5883.41,"end":5883.61},{"text":"regulated","start":5883.61,"end":5884.25},{"text":"whilst","start":5884.73,"end":5885.13},{"text":"nexus","start":5885.13,"end":5885.73},{"text":"answers","start":5885.73,"end":5886.33},{"text":"who","start":5886.33,"end":5886.65},{"text":"can","start":5886.65,"end":5886.89},{"text":"tax","start":5886.89,"end":5887.17},{"text":"it.","start":5887.17,"end":5887.53}]},{"text":"Without scope, nexus schools float in the air.","start":5888.33,"end":5891.53,"topics":[],"words":[{"text":"Without","start":5888.33,"end":5888.689},{"text":"scope,","start":5888.689,"end":5889.29},{"text":"nexus","start":5889.37,"end":5889.97},{"text":"schools","start":5889.97,"end":5890.53},{"text":"float","start":5890.53,"end":5890.93},{"text":"in","start":5890.93,"end":5891.09},{"text":"the","start":5891.09,"end":5891.25},{"text":"air.","start":5891.25,"end":5891.53}]},{"text":"Countries take past each other.","start":5892.17,"end":5896.33,"topics":[],"words":[{"text":"Countries","start":5892.17,"end":5892.57},{"text":"take","start":5892.81,"end":5893.21},{"text":"past","start":5894.33,"end":5894.73},{"text":"each","start":5895.69,"end":5896.01},{"text":"other.","start":5896.01,"end":5896.33}]},{"text":"Income tax versus levy or versus DST or versus withholding tax.","start":5896.81,"end":5903.52,"topics":[],"words":[{"text":"Income","start":5896.81,"end":5897.33},{"text":"tax","start":5897.33,"end":5897.61},{"text":"versus","start":5898.48,"end":5898.84},{"text":"levy","start":5898.84,"end":5899.52},{"text":"or","start":5899.68,"end":5899.96},{"text":"versus","start":5899.96,"end":5900.4},{"text":"DST","start":5900.56,"end":5901.12},{"text":"or","start":5902,"end":5902.28},{"text":"versus","start":5902.28,"end":5902.64},{"text":"withholding","start":5902.64,"end":5903.24},{"text":"tax.","start":5903.24,"end":5903.52}]}]},{"sentences":[{"text":"To me, that is why I feel procedurally scope is always negotiated first.","start":5904.24,"end":5909.76,"topics":[],"words":[{"text":"To","start":5904.24,"end":5904.52},{"text":"me,","start":5904.52,"end":5904.8},{"text":"that","start":5905.12,"end":5905.4},{"text":"is","start":5905.4,"end":5905.56},{"text":"why","start":5905.56,"end":5905.76},{"text":"I","start":5905.76,"end":5906.04},{"text":"feel","start":5906.04,"end":5906.4},{"text":"procedurally","start":5906.4,"end":5907.52},{"text":"scope","start":5907.76,"end":5908.24},{"text":"is","start":5908.24,"end":5908.4},{"text":"always","start":5908.4,"end":5908.68},{"text":"negotiated","start":5908.68,"end":5909.4},{"text":"first.","start":5909.4,"end":5909.76}]},{"text":"From Syrian point of view and the African point of view, scope determines whether nexus rules even apply.","start":5910,"end":5917.36,"topics":[],"words":[{"text":"From","start":5910,"end":5910.36},{"text":"Syrian","start":5910.36,"end":5911},{"text":"point","start":5911,"end":5911.24},{"text":"of","start":5911.24,"end":5911.4},{"text":"view","start":5911.4,"end":5911.68},{"text":"and","start":5912.08,"end":5912.36},{"text":"the","start":5912.36,"end":5912.52},{"text":"African","start":5912.52,"end":5913.04},{"text":"point","start":5913.04,"end":5913.28},{"text":"of","start":5913.28,"end":5913.48},{"text":"view,","start":5913.48,"end":5913.76},{"text":"scope","start":5914.16,"end":5914.68},{"text":"determines","start":5914.68,"end":5915.12},{"text":"whether","start":5915.12,"end":5915.4},{"text":"nexus","start":5915.4,"end":5915.92},{"text":"rules","start":5915.92,"end":5916.24},{"text":"even","start":5916.24,"end":5916.56},{"text":"apply.","start":5916.88,"end":5917.36}]},{"text":"If the scope is defined narrowly, nexus becomes irrelevant for many more than 10 taxes.","start":5917.84,"end":5924.48,"topics":[],"words":[{"text":"If","start":5917.84,"end":5918.12},{"text":"the","start":5918.12,"end":5918.28},{"text":"scope","start":5918.28,"end":5918.68},{"text":"is","start":5918.68,"end":5918.96},{"text":"defined","start":5918.96,"end":5919.52},{"text":"narrowly,","start":5919.6,"end":5920.4},{"text":"nexus","start":5920.72,"end":5921.36},{"text":"becomes","start":5921.36,"end":5921.84},{"text":"irrelevant","start":5921.84,"end":5922.64},{"text":"for","start":5922.72,"end":5923.04},{"text":"many","start":5923.04,"end":5923.28},{"text":"more","start":5923.28,"end":5923.48},{"text":"than","start":5923.48,"end":5923.68},{"text":"10","start":5923.68,"end":5923.85},{"text":"taxes.","start":5924,"end":5924.48}]},{"text":"Digital Service based or simplified taxes fall outside the framework source countries lose practical taxing rights before nexus is discussed.","start":5924.8,"end":5935.44,"topics":[],"words":[{"text":"Digital","start":5924.8,"end":5925.2},{"text":"Service","start":5926.16,"end":5926.56},{"text":"based","start":5926.56,"end":5926.96},{"text":"or","start":5926.96,"end":5927.28},{"text":"simplified","start":5927.28,"end":5927.76},{"text":"taxes","start":5927.84,"end":5928.44},{"text":"fall","start":5928.44,"end":5928.8},{"text":"outside","start":5928.96,"end":5929.36},{"text":"the","start":5929.36,"end":5929.64},{"text":"framework","start":5929.64,"end":5930.16},{"text":"source","start":5930.48,"end":5930.96},{"text":"countries","start":5930.96,"end":5931.28},{"text":"lose","start":5931.36,"end":5931.84},{"text":"practical","start":5931.84,"end":5932.4},{"text":"taxing","start":5932.4,"end":5932.88},{"text":"rights","start":5932.88,"end":5933.2},{"text":"before","start":5933.52,"end":5933.92},{"text":"nexus","start":5933.92,"end":5934.52},{"text":"is","start":5934.52,"end":5934.8},{"text":"discussed.","start":5934.8,"end":5935.44}]},{"text":"So we are saying in effect do not lock us into narrow scope and then offer us innovative nexus that applies to almost nothing.","start":5935.76,"end":5945.84,"topics":[],"words":[{"text":"So","start":5935.76,"end":5936},{"text":"we","start":5936,"end":5936.12},{"text":"are","start":5936.12,"end":5936.32},{"text":"saying","start":5936.32,"end":5936.6},{"text":"in","start":5936.6,"end":5936.88},{"text":"effect","start":5936.88,"end":5937.2},{"text":"do","start":5937.84,"end":5938.12},{"text":"not","start":5938.12,"end":5938.32},{"text":"lock","start":5938.32,"end":5938.68},{"text":"us","start":5938.68,"end":5938.88},{"text":"into","start":5938.88,"end":5939.16},{"text":"narrow","start":5939.16,"end":5939.56},{"text":"scope","start":5939.56,"end":5940.16},{"text":"and","start":5940.16,"end":5940.52},{"text":"then","start":5940.52,"end":5940.8},{"text":"offer","start":5940.8,"end":5941.12},{"text":"us","start":5941.12,"end":5941.48},{"text":"innovative","start":5941.48,"end":5942.16},{"text":"nexus","start":5942.4,"end":5943.12},{"text":"that","start":5943.2,"end":5943.52},{"text":"applies","start":5943.52,"end":5944.08},{"text":"to","start":5944.4,"end":5944.72},{"text":"almost","start":5944.72,"end":5945.04},{"text":"nothing.","start":5945.28,"end":5945.84}]}]},{"sentences":[{"text":"Scope sets the ceiling, Nexus fills the room for Sierra Leone.","start":5946.32,"end":5951.21,"topics":[],"words":[{"text":"Scope","start":5946.32,"end":5946.84},{"text":"sets","start":5946.84,"end":5947.12},{"text":"the","start":5947.12,"end":5947.28},{"text":"ceiling,","start":5947.28,"end":5947.84},{"text":"Nexus","start":5948.24,"end":5948.96},{"text":"fills","start":5948.96,"end":5949.4},{"text":"the","start":5949.4,"end":5949.56},{"text":"room","start":5949.56,"end":5949.84},{"text":"for","start":5950.37,"end":5950.53},{"text":"Sierra","start":5950.53,"end":5950.89},{"text":"Leone.","start":5950.89,"end":5951.21}]},{"text":"We see it as scope sets the outer boundary of taxing rights.","start":5951.21,"end":5955.09,"topics":[],"words":[{"text":"We","start":5951.21,"end":5951.45},{"text":"see","start":5951.45,"end":5951.61},{"text":"it","start":5951.61,"end":5951.85},{"text":"as","start":5951.85,"end":5952.21},{"text":"scope","start":5952.45,"end":5952.97},{"text":"sets","start":5952.97,"end":5953.33},{"text":"the","start":5953.33,"end":5953.53},{"text":"outer","start":5953.53,"end":5953.89},{"text":"boundary","start":5953.89,"end":5954.25},{"text":"of","start":5954.25,"end":5954.41},{"text":"taxing","start":5954.41,"end":5954.81},{"text":"rights.","start":5954.81,"end":5955.09}]},{"text":"Nexus allocates tax invites within that boundary.","start":5955.49,"end":5959.25,"topics":[],"words":[{"text":"Nexus","start":5955.49,"end":5956.17},{"text":"allocates","start":5956.17,"end":5956.65},{"text":"tax","start":5956.65,"end":5956.89},{"text":"invites","start":5956.89,"end":5957.45},{"text":"within","start":5957.45,"end":5957.73},{"text":"that","start":5958.37,"end":5958.69},{"text":"boundary.","start":5958.69,"end":5959.25}]},{"text":"If scope is narrow, nexus cannot fix the imbalances.","start":5959.49,"end":5962.69,"topics":[],"words":[{"text":"If","start":5959.49,"end":5959.81},{"text":"scope","start":5959.81,"end":5960.21},{"text":"is","start":5960.21,"end":5960.37},{"text":"narrow,","start":5960.37,"end":5960.81},{"text":"nexus","start":5960.81,"end":5961.41},{"text":"cannot","start":5961.41,"end":5961.77},{"text":"fix","start":5961.77,"end":5961.97},{"text":"the","start":5961.97,"end":5962.09},{"text":"imbalances.","start":5962.09,"end":5962.69}]},{"text":"If scope is broad, nexus can be designed flexibly and fairly.","start":5963.09,"end":5968.61,"topics":[],"words":[{"text":"If","start":5963.09,"end":5963.37},{"text":"scope","start":5963.37,"end":5963.73},{"text":"is","start":5963.73,"end":5963.89},{"text":"broad,","start":5963.89,"end":5964.21},{"text":"nexus","start":5964.45,"end":5965.09},{"text":"can","start":5965.09,"end":5965.49},{"text":"be","start":5965.57,"end":5965.97},{"text":"designed","start":5966.049,"end":5966.77},{"text":"flexibly","start":5966.93,"end":5967.65},{"text":"and","start":5967.65,"end":5967.97},{"text":"fairly.","start":5967.97,"end":5968.61}]}]},{"sentences":[{"text":"So we recommend that we determine the scope before we talk of nexus.","start":5969.25,"end":5974.85,"topics":[],"words":[{"text":"So","start":5969.25,"end":5969.61},{"text":"we","start":5969.61,"end":5969.89},{"text":"recommend","start":5969.89,"end":5970.61},{"text":"that","start":5971.09,"end":5971.49},{"text":"we","start":5971.89,"end":5972.21},{"text":"determine","start":5972.21,"end":5972.65},{"text":"the","start":5972.65,"end":5972.85},{"text":"scope","start":5972.85,"end":5973.33},{"text":"before","start":5973.33,"end":5973.69},{"text":"we","start":5973.69,"end":5973.97},{"text":"talk","start":5973.97,"end":5974.13},{"text":"of","start":5974.13,"end":5974.29},{"text":"nexus.","start":5974.29,"end":5974.85}]},{"text":"Thank you.","start":5974.85,"end":5975.41,"topics":[],"words":[{"text":"Thank","start":5974.85,"end":5975.17},{"text":"you.","start":5975.17,"end":5975.41}]},{"text":"Sure.","start":5975.82,"end":5976.06,"topics":[],"words":[{"text":"Sure.","start":5975.82,"end":5976.06}]},{"text":"Thank you very much.","start":5977.26,"end":5978.14,"topics":[],"words":[{"text":"Thank","start":5977.26,"end":5977.62},{"text":"you","start":5977.62,"end":5977.78},{"text":"very","start":5977.78,"end":5977.94},{"text":"much.","start":5977.94,"end":5978.14}]},{"text":"Sierra Leone.","start":5978.14,"end":5979.02,"topics":[],"words":[{"text":"Sierra","start":5978.14,"end":5978.5},{"text":"Leone.","start":5978.5,"end":5979.02}]}]}],"speaker":{"name":null,"affiliation":"SLE","affiliation_full":"Sierra Leone","group":null,"function":"Representative"}},{"statement_number":67,"paragraphs":[{"sentences":[{"text":"I have no more interventions.","start":5979.9,"end":5982.86,"topics":[],"words":[{"text":"I","start":5979.9,"end":5980.26},{"text":"have","start":5980.26,"end":5980.54},{"text":"no","start":5980.54,"end":5980.86},{"text":"more","start":5980.86,"end":5981.26},{"text":"interventions.","start":5981.98,"end":5982.86}]},{"text":"I think that, as I said, we're going.","start":5982.94,"end":5988.78,"topics":[],"words":[{"text":"I","start":5982.94,"end":5983.26},{"text":"think","start":5983.26,"end":5983.58},{"text":"that,","start":5986.3,"end":5986.7},{"text":"as","start":5987.5,"end":5987.78},{"text":"I","start":5987.78,"end":5987.98},{"text":"said,","start":5987.98,"end":5988.22},{"text":"we're","start":5988.22,"end":5988.54},{"text":"going.","start":5988.54,"end":5988.78}]},{"text":"Oh, sorry.","start":5988.94,"end":5990.22,"topics":[],"words":[{"text":"Oh,","start":5988.94,"end":5989.42},{"text":"sorry.","start":5989.74,"end":5990.22}]},{"text":"Just got an intervention from Algeria.","start":5990.22,"end":5992.22,"topics":[],"words":[{"text":"Just","start":5990.22,"end":5990.5},{"text":"got","start":5990.5,"end":5990.66},{"text":"an","start":5990.66,"end":5990.86},{"text":"intervention","start":5990.86,"end":5991.34},{"text":"from","start":5991.34,"end":5991.54},{"text":"Algeria.","start":5991.54,"end":5992.22}]},{"text":"Please go ahead.","start":5992.22,"end":5992.78,"topics":[],"words":[{"text":"Please","start":5992.22,"end":5992.46},{"text":"go","start":5992.46,"end":5992.62},{"text":"ahead.","start":5992.62,"end":5992.78}]}]},{"sentences":[{"text":"Algeria.","start":5992.78,"end":5993.5,"topics":[],"words":[{"text":"Algeria.","start":5992.78,"end":5993.5}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":68,"paragraphs":[{"sentences":[{"text":"Thank you. Madam Chair.","start":5997.58,"end":5998.7,"topics":[],"words":[{"text":"Thank","start":5997.58,"end":5997.94},{"text":"you.","start":5997.94,"end":5998.1},{"text":"Madam","start":5998.1,"end":5998.38},{"text":"Chair.","start":5998.38,"end":5998.7}]},{"text":"I want to thank you for the concept note, which indeed reflects the positions of all of the states, all the member states, but it also covers the issues that are facing developing countries.","start":5999.82,"end":6016.22,"topics":[],"words":[{"text":"I","start":5999.82,"end":6000.1},{"text":"want","start":6000.1,"end":6000.26},{"text":"to","start":6000.26,"end":6000.42},{"text":"thank","start":6000.42,"end":6000.62},{"text":"you","start":6000.62,"end":6000.7},{"text":"for","start":6000.7,"end":6000.82},{"text":"the","start":6000.82,"end":6001.06},{"text":"concept","start":6001.06,"end":6001.58},{"text":"note,","start":6001.9,"end":6002.3},{"text":"which","start":6003.18,"end":6003.54},{"text":"indeed","start":6003.54,"end":6004.02},{"text":"reflects","start":6004.02,"end":6004.78},{"text":"the","start":6005.1,"end":6005.42},{"text":"positions","start":6005.42,"end":6005.9},{"text":"of","start":6005.9,"end":6006.02},{"text":"all","start":6006.02,"end":6006.18},{"text":"of","start":6006.18,"end":6006.34},{"text":"the","start":6006.34,"end":6006.62},{"text":"states,","start":6006.78,"end":6007.18},{"text":"all","start":6008.46,"end":6008.74},{"text":"the","start":6008.74,"end":6008.9},{"text":"member","start":6008.9,"end":6009.14},{"text":"states,","start":6009.14,"end":6009.5},{"text":"but","start":6010.46,"end":6010.78},{"text":"it","start":6010.78,"end":6010.98},{"text":"also","start":6010.98,"end":6011.26},{"text":"covers","start":6011.26,"end":6011.82},{"text":"the","start":6011.82,"end":6012.06},{"text":"issues","start":6012.06,"end":6012.38},{"text":"that","start":6014.22,"end":6014.5},{"text":"are","start":6014.5,"end":6014.66},{"text":"facing","start":6014.66,"end":6014.98},{"text":"developing","start":6014.98,"end":6015.66},{"text":"countries.","start":6015.82,"end":6016.22}]},{"text":"As for the proposed approach, we support the approach laid down in the concept note.","start":6017.18,"end":6025.1,"topics":[],"words":[{"text":"As","start":6017.18,"end":6017.5},{"text":"for","start":6017.5,"end":6017.699},{"text":"the","start":6017.699,"end":6017.859},{"text":"proposed","start":6017.859,"end":6018.26},{"text":"approach,","start":6018.26,"end":6018.62},{"text":"we","start":6019.9,"end":6020.26},{"text":"support","start":6020.26,"end":6020.62},{"text":"the","start":6020.94,"end":6021.34},{"text":"approach","start":6021.58,"end":6021.98},{"text":"laid","start":6022.54,"end":6022.94},{"text":"down","start":6022.94,"end":6023.22},{"text":"in","start":6023.22,"end":6023.46},{"text":"the","start":6023.46,"end":6023.66},{"text":"concept","start":6023.66,"end":6024.22},{"text":"note.","start":6024.62,"end":6025.1}]},{"text":"We also would like to start with the scope and by covering the maximum number of services possible.","start":6025.74,"end":6036.08,"topics":[],"words":[{"text":"We","start":6025.74,"end":6026.06},{"text":"also","start":6026.06,"end":6026.38},{"text":"would","start":6026.7,"end":6027.02},{"text":"like","start":6027.02,"end":6027.18},{"text":"to","start":6027.18,"end":6027.3},{"text":"start","start":6027.3,"end":6027.5},{"text":"with","start":6027.5,"end":6027.7},{"text":"the","start":6027.7,"end":6027.94},{"text":"scope","start":6027.94,"end":6028.46},{"text":"and","start":6032.4,"end":6032.64},{"text":"by","start":6033.2,"end":6033.52},{"text":"covering","start":6033.52,"end":6033.88},{"text":"the","start":6033.88,"end":6034.04},{"text":"maximum","start":6034.04,"end":6034.52},{"text":"number","start":6034.52,"end":6034.72},{"text":"of","start":6034.72,"end":6034.96},{"text":"services","start":6034.96,"end":6035.28},{"text":"possible.","start":6035.68,"end":6036.08}]}]},{"sentences":[{"text":"And then we'll turn to the nexus.","start":6036.24,"end":6038,"topics":[],"words":[{"text":"And","start":6036.24,"end":6036.56},{"text":"then","start":6036.56,"end":6036.72},{"text":"we'll","start":6036.72,"end":6036.88},{"text":"turn","start":6036.88,"end":6037.04},{"text":"to","start":6037.04,"end":6037.2},{"text":"the","start":6037.2,"end":6037.4},{"text":"nexus.","start":6037.4,"end":6038}]},{"text":"So we'll proceed in a gradual fashion so as to make this work efficient.","start":6038.4,"end":6044.439,"topics":[],"words":[{"text":"So","start":6038.4,"end":6038.68},{"text":"we'll","start":6038.68,"end":6038.96},{"text":"proceed","start":6038.96,"end":6039.52},{"text":"in","start":6039.76,"end":6040.04},{"text":"a","start":6040.04,"end":6040.2},{"text":"gradual","start":6040.2,"end":6040.72},{"text":"fashion","start":6040.88,"end":6041.44},{"text":"so","start":6041.84,"end":6042.08},{"text":"as","start":6042.08,"end":6042.24},{"text":"to","start":6042.24,"end":6042.48},{"text":"make","start":6042.48,"end":6042.8},{"text":"this","start":6042.88,"end":6043.28},{"text":"work","start":6043.44,"end":6043.84},{"text":"efficient.","start":6043.84,"end":6044.439}]},{"text":"Thank you.","start":6044.439,"end":6045.04,"topics":[],"words":[{"text":"Thank","start":6044.439,"end":6044.759},{"text":"you.","start":6044.759,"end":6045.04}]},{"text":"Thank you very much.","start":6045.68,"end":6046.56,"topics":[],"words":[{"text":"Thank","start":6045.68,"end":6046},{"text":"you","start":6046,"end":6046.12},{"text":"very","start":6046.12,"end":6046.32},{"text":"much.","start":6046.32,"end":6046.56}]},{"text":"Algeria, I have Israel.","start":6046.56,"end":6048.6,"topics":[],"words":[{"text":"Algeria,","start":6046.56,"end":6047.36},{"text":"I","start":6047.52,"end":6047.8},{"text":"have","start":6047.8,"end":6048},{"text":"Israel.","start":6048,"end":6048.6}]}]}],"speaker":{"name":null,"affiliation":"DZA","affiliation_full":"Algeria","group":null,"function":"Representative"}},{"statement_number":69,"paragraphs":[{"sentences":[{"text":"Please go ahead.","start":6048.6,"end":6049.36,"topics":[],"words":[{"text":"Please","start":6048.6,"end":6048.88},{"text":"go","start":6048.88,"end":6049.08},{"text":"ahead.","start":6049.08,"end":6049.36}]},{"text":"Thank you and thank you for the work that was done for the group.","start":6050.08,"end":6054.96,"topics":[],"words":[{"text":"Thank","start":6050.08,"end":6050.4},{"text":"you","start":6050.4,"end":6050.56},{"text":"and","start":6050.56,"end":6050.76},{"text":"thank","start":6050.76,"end":6051},{"text":"you","start":6051,"end":6051.16},{"text":"for","start":6051.16,"end":6051.32},{"text":"the","start":6051.32,"end":6051.52},{"text":"work","start":6051.52,"end":6051.76},{"text":"that","start":6051.76,"end":6051.96},{"text":"was","start":6051.96,"end":6052.16},{"text":"done","start":6052.16,"end":6052.48},{"text":"for","start":6052.48,"end":6052.88},{"text":"the","start":6054.32,"end":6054.64},{"text":"group.","start":6054.64,"end":6054.96}]},{"text":"I want to say just one thing, that I'm still baffled because for me the nexus is the root of things.","start":6056.47,"end":6064.79,"topics":[],"words":[{"text":"I","start":6056.47,"end":6056.59},{"text":"want","start":6056.59,"end":6056.75},{"text":"to","start":6056.75,"end":6056.91},{"text":"say","start":6056.91,"end":6057.19},{"text":"just","start":6057.19,"end":6057.59},{"text":"one","start":6057.67,"end":6058.03},{"text":"thing,","start":6058.03,"end":6058.31},{"text":"that","start":6058.31,"end":6058.63},{"text":"I'm","start":6058.71,"end":6059.19},{"text":"still","start":6059.43,"end":6059.79},{"text":"baffled","start":6059.79,"end":6060.35},{"text":"because","start":6060.35,"end":6060.71},{"text":"for","start":6061.35,"end":6061.67},{"text":"me","start":6061.67,"end":6061.99},{"text":"the","start":6061.99,"end":6062.35},{"text":"nexus","start":6062.35,"end":6063.03},{"text":"is","start":6063.03,"end":6063.43},{"text":"the","start":6063.51,"end":6063.83},{"text":"root","start":6063.83,"end":6064.15},{"text":"of","start":6064.15,"end":6064.43},{"text":"things.","start":6064.43,"end":6064.79}]},{"text":"And I cannot feel that I can answer regarding the scope without understanding the nexus.","start":6064.79,"end":6072.79,"topics":[],"words":[{"text":"And","start":6064.79,"end":6065.19},{"text":"I","start":6066.07,"end":6066.35},{"text":"cannot","start":6066.35,"end":6066.87},{"text":"feel","start":6066.87,"end":6067.23},{"text":"that","start":6067.23,"end":6067.47},{"text":"I","start":6067.47,"end":6067.75},{"text":"can","start":6068.07,"end":6068.47},{"text":"answer","start":6068.47,"end":6069.11},{"text":"regarding","start":6069.35,"end":6069.99},{"text":"the","start":6069.99,"end":6070.23},{"text":"scope","start":6070.23,"end":6070.75},{"text":"without","start":6070.75,"end":6071.11},{"text":"understanding","start":6071.27,"end":6071.99},{"text":"the","start":6071.99,"end":6072.23},{"text":"nexus.","start":6072.23,"end":6072.79}]},{"text":"So this is why I prefer it like that.","start":6073.19,"end":6076.23,"topics":[],"words":[{"text":"So","start":6073.19,"end":6073.47},{"text":"this","start":6073.47,"end":6073.63},{"text":"is","start":6073.63,"end":6073.91},{"text":"why","start":6073.91,"end":6074.31},{"text":"I","start":6074.47,"end":6074.87},{"text":"prefer","start":6075.03,"end":6075.47},{"text":"it","start":6075.47,"end":6075.75},{"text":"like","start":6075.75,"end":6075.95},{"text":"that.","start":6075.95,"end":6076.23}]}]},{"sentences":[{"text":"We can start with a scope that is all taxes and then, then go to the next and then start to eliminate some.","start":6076.39,"end":6085.05,"topics":[],"words":[{"text":"We","start":6076.39,"end":6076.67},{"text":"can","start":6076.67,"end":6076.91},{"text":"start","start":6076.91,"end":6077.23},{"text":"with","start":6077.23,"end":6077.59},{"text":"a","start":6077.99,"end":6078.27},{"text":"scope","start":6078.27,"end":6078.67},{"text":"that","start":6078.67,"end":6078.79},{"text":"is","start":6078.79,"end":6078.99},{"text":"all","start":6078.99,"end":6079.27},{"text":"taxes","start":6079.27,"end":6079.91},{"text":"and","start":6080.23,"end":6080.51},{"text":"then,","start":6080.51,"end":6080.66},{"text":"then","start":6080.81,"end":6081.05},{"text":"go","start":6081.37,"end":6081.65},{"text":"to","start":6081.65,"end":6081.77},{"text":"the","start":6081.77,"end":6081.89},{"text":"next","start":6081.89,"end":6082.17},{"text":"and","start":6082.17,"end":6082.45},{"text":"then","start":6082.45,"end":6082.69},{"text":"start","start":6082.69,"end":6083.05},{"text":"to","start":6083.05,"end":6083.45},{"text":"eliminate","start":6084.01,"end":6084.73},{"text":"some.","start":6084.73,"end":6085.05}]},{"text":"It's the same as now talking about shall we have this or this tax inside?","start":6085.29,"end":6091.61,"topics":[],"words":[{"text":"It's","start":6085.29,"end":6085.77},{"text":"the","start":6085.77,"end":6086.09},{"text":"same","start":6086.09,"end":6086.37},{"text":"as","start":6086.37,"end":6086.73},{"text":"now","start":6086.97,"end":6087.33},{"text":"talking","start":6087.33,"end":6087.69},{"text":"about","start":6087.69,"end":6088.01},{"text":"shall","start":6088.41,"end":6088.85},{"text":"we","start":6088.85,"end":6089.01},{"text":"have","start":6089.01,"end":6089.21},{"text":"this","start":6089.21,"end":6089.53},{"text":"or","start":6089.53,"end":6089.85},{"text":"this","start":6089.85,"end":6090.17},{"text":"tax","start":6090.41,"end":6090.81},{"text":"inside?","start":6091.05,"end":6091.61}]},{"text":"So it's a bit for me, I cannot feel that I can answer the scope now before I can understand the nexus.","start":6091.69,"end":6099.69,"topics":[],"words":[{"text":"So","start":6091.69,"end":6092.05},{"text":"it's","start":6092.05,"end":6092.41},{"text":"a","start":6092.41,"end":6092.61},{"text":"bit","start":6092.61,"end":6092.89},{"text":"for","start":6093.05,"end":6093.33},{"text":"me,","start":6093.33,"end":6093.53},{"text":"I","start":6093.53,"end":6093.73},{"text":"cannot","start":6093.73,"end":6094.25},{"text":"feel","start":6094.73,"end":6095.05},{"text":"that","start":6095.05,"end":6095.25},{"text":"I","start":6095.25,"end":6095.41},{"text":"can","start":6095.41,"end":6095.61},{"text":"answer","start":6095.61,"end":6096.25},{"text":"the","start":6096.25,"end":6096.609},{"text":"scope","start":6096.609,"end":6097.09},{"text":"now","start":6097.09,"end":6097.41},{"text":"before","start":6097.41,"end":6097.77},{"text":"I","start":6097.77,"end":6098.13},{"text":"can","start":6098.13,"end":6098.49},{"text":"understand","start":6098.57,"end":6098.97},{"text":"the","start":6098.97,"end":6099.25},{"text":"nexus.","start":6099.25,"end":6099.69}]},{"text":"Thank you.","start":6099.77,"end":6100.33,"topics":[],"words":[{"text":"Thank","start":6099.77,"end":6100.09},{"text":"you.","start":6100.09,"end":6100.33}]},{"text":"Thank you.","start":6101.53,"end":6101.97,"topics":[],"words":[{"text":"Thank","start":6101.53,"end":6101.85},{"text":"you.","start":6101.85,"end":6101.97}]}]}],"speaker":{"name":null,"affiliation":"ISR","affiliation_full":"Israel","group":null,"function":"Representative"}},{"statement_number":70,"paragraphs":[{"sentences":[{"text":"Israel. Yeah, I think you know, it's sort of, it's an approach which, where something some members, a few, but I think a few thinks that nexus is the first stage Now I think let's go forward with the discussion and see if you can sort of discuss Nexus and then we can revise the taxes covered.","start":6101.97,"end":6130.5,"topics":[],"words":[{"text":"Israel.","start":6101.97,"end":6102.37},{"text":"Yeah,","start":6102.37,"end":6102.61},{"text":"I","start":6102.61,"end":6102.77},{"text":"think","start":6102.77,"end":6103.05},{"text":"you","start":6103.21,"end":6103.49},{"text":"know,","start":6103.49,"end":6103.65},{"text":"it's","start":6103.65,"end":6104.01},{"text":"sort","start":6104.01,"end":6104.33},{"text":"of,","start":6104.33,"end":6104.57},{"text":"it's","start":6106.42,"end":6106.58},{"text":"an","start":6106.58,"end":6106.74},{"text":"approach","start":6106.74,"end":6107.06},{"text":"which,","start":6107.54,"end":6107.94},{"text":"where","start":6108.1,"end":6108.5},{"text":"something","start":6108.58,"end":6108.98},{"text":"some","start":6109.62,"end":6109.98},{"text":"members,","start":6109.98,"end":6110.34},{"text":"a","start":6110.74,"end":6111.02},{"text":"few,","start":6111.02,"end":6111.3},{"text":"but","start":6111.3,"end":6111.7},{"text":"I","start":6111.7,"end":6111.98},{"text":"think","start":6111.98,"end":6112.18},{"text":"a","start":6112.18,"end":6112.38},{"text":"few","start":6112.38,"end":6112.66},{"text":"thinks","start":6112.74,"end":6113.18},{"text":"that","start":6113.18,"end":6113.42},{"text":"nexus","start":6113.42,"end":6114.1},{"text":"is","start":6114.26,"end":6114.66},{"text":"the","start":6115.06,"end":6115.38},{"text":"first","start":6115.38,"end":6115.7},{"text":"stage","start":6116.58,"end":6117.14},{"text":"Now","start":6117.78,"end":6118.18},{"text":"I","start":6118.9,"end":6119.22},{"text":"think","start":6119.22,"end":6119.54},{"text":"let's","start":6119.62,"end":6120.06},{"text":"go","start":6120.06,"end":6120.26},{"text":"forward","start":6120.26,"end":6120.58},{"text":"with","start":6121.3,"end":6121.66},{"text":"the","start":6121.66,"end":6121.9},{"text":"discussion","start":6121.9,"end":6122.58},{"text":"and","start":6122.58,"end":6122.9},{"text":"see","start":6122.98,"end":6123.26},{"text":"if","start":6123.26,"end":6123.54},{"text":"you","start":6124.34,"end":6124.66},{"text":"can","start":6124.66,"end":6124.9},{"text":"sort","start":6124.9,"end":6125.18},{"text":"of","start":6125.18,"end":6125.46},{"text":"discuss","start":6125.46,"end":6125.86},{"text":"Nexus","start":6126.02,"end":6126.7},{"text":"and","start":6126.7,"end":6126.9},{"text":"then","start":6126.9,"end":6127.02},{"text":"we","start":6127.02,"end":6127.18},{"text":"can","start":6127.18,"end":6127.42},{"text":"revise","start":6127.42,"end":6128.02},{"text":"the","start":6129.14,"end":6129.42},{"text":"taxes","start":6129.42,"end":6129.94},{"text":"covered.","start":6129.94,"end":6130.5}]},{"text":"Yeah, because I don't think we want to spend more time on this issue now.","start":6130.5,"end":6135.63,"topics":[],"words":[{"text":"Yeah,","start":6130.5,"end":6130.98},{"text":"because","start":6131.14,"end":6131.42},{"text":"I","start":6131.42,"end":6131.58},{"text":"don't","start":6131.58,"end":6131.82},{"text":"think","start":6131.82,"end":6131.98},{"text":"we","start":6131.98,"end":6132.18},{"text":"want","start":6132.18,"end":6132.42},{"text":"to","start":6132.42,"end":6132.7},{"text":"spend","start":6132.7,"end":6133.1},{"text":"more","start":6133.1,"end":6133.38},{"text":"time","start":6133.38,"end":6133.7},{"text":"on","start":6134.67,"end":6134.83},{"text":"this","start":6134.83,"end":6135.07},{"text":"issue","start":6135.07,"end":6135.35},{"text":"now.","start":6135.35,"end":6135.63}]},{"text":"I think it's slightly semantic to me but it might seem important for some of you.","start":6135.63,"end":6141.31,"topics":[],"words":[{"text":"I","start":6135.63,"end":6135.83},{"text":"think","start":6135.83,"end":6136.11},{"text":"it's","start":6136.51,"end":6137.07},{"text":"slightly","start":6137.15,"end":6137.79},{"text":"semantic","start":6137.79,"end":6138.39},{"text":"to","start":6138.39,"end":6138.55},{"text":"me","start":6138.55,"end":6138.71},{"text":"but","start":6138.71,"end":6138.99},{"text":"it","start":6138.99,"end":6139.31},{"text":"might","start":6139.31,"end":6139.59},{"text":"seem","start":6139.59,"end":6139.95},{"text":"important","start":6139.95,"end":6140.35},{"text":"for","start":6140.51,"end":6140.83},{"text":"some","start":6140.83,"end":6141.03},{"text":"of","start":6141.03,"end":6141.15},{"text":"you.","start":6141.15,"end":6141.31}]},{"text":"But I do think that the way forward and I think everyone agrees that we should sort of include all taxes that cover services cross border and you know, I think no one has said that we shouldn't cover a tax that is today called dst.","start":6141.31,"end":6161.24,"topics":[],"words":[{"text":"But","start":6141.31,"end":6141.51},{"text":"I","start":6141.51,"end":6141.63},{"text":"do","start":6141.63,"end":6141.83},{"text":"think","start":6141.83,"end":6142.19},{"text":"that","start":6142.51,"end":6142.87},{"text":"the","start":6142.87,"end":6143.11},{"text":"way","start":6143.11,"end":6143.31},{"text":"forward","start":6143.31,"end":6143.63},{"text":"and","start":6143.63,"end":6143.91},{"text":"I","start":6143.91,"end":6144.07},{"text":"think","start":6144.07,"end":6144.35},{"text":"everyone","start":6144.75,"end":6145.15},{"text":"agrees","start":6145.23,"end":6145.95},{"text":"that","start":6146.03,"end":6146.35},{"text":"we","start":6146.35,"end":6146.59},{"text":"should","start":6146.59,"end":6146.87},{"text":"sort","start":6146.87,"end":6147.15},{"text":"of","start":6147.15,"end":6147.31},{"text":"include","start":6147.31,"end":6147.63},{"text":"all","start":6147.87,"end":6148.27},{"text":"taxes","start":6148.27,"end":6148.99},{"text":"that","start":6148.99,"end":6149.35},{"text":"cover","start":6149.35,"end":6149.71},{"text":"services","start":6149.949,"end":6150.35},{"text":"cross","start":6150.75,"end":6151.19},{"text":"border","start":6151.19,"end":6151.63},{"text":"and","start":6152.99,"end":6153.39},{"text":"you","start":6153.39,"end":6153.67},{"text":"know,","start":6153.67,"end":6153.83},{"text":"I","start":6153.83,"end":6153.99},{"text":"think","start":6153.99,"end":6154.27},{"text":"no","start":6154.91,"end":6155.23},{"text":"one","start":6155.23,"end":6155.47},{"text":"has","start":6155.47,"end":6155.79},{"text":"said","start":6156.03,"end":6156.35},{"text":"that","start":6156.35,"end":6156.55},{"text":"we","start":6156.55,"end":6156.75},{"text":"shouldn't","start":6156.75,"end":6157.23},{"text":"cover","start":6157.39,"end":6157.79},{"text":"a","start":6158.51,"end":6158.87},{"text":"tax","start":6158.87,"end":6159.23},{"text":"that","start":6159.56,"end":6159.68},{"text":"is","start":6159.68,"end":6159.92},{"text":"today","start":6159.92,"end":6160.28},{"text":"called","start":6160.28,"end":6160.64},{"text":"dst.","start":6160.64,"end":6161.24}]}]},{"sentences":[{"text":"So and that's, you know, that's where we wanted to start off.","start":6161.96,"end":6164.84,"topics":[],"words":[{"text":"So","start":6161.96,"end":6162.28},{"text":"and","start":6162.28,"end":6162.48},{"text":"that's,","start":6162.48,"end":6162.8},{"text":"you","start":6162.8,"end":6162.96},{"text":"know,","start":6162.96,"end":6163.12},{"text":"that's","start":6163.12,"end":6163.36},{"text":"where","start":6163.36,"end":6163.52},{"text":"we","start":6163.52,"end":6163.72},{"text":"wanted","start":6163.72,"end":6164.16},{"text":"to","start":6164.16,"end":6164.32},{"text":"start","start":6164.32,"end":6164.52},{"text":"off.","start":6164.52,"end":6164.84}]},{"text":"We didn't want to have that discussion.","start":6164.92,"end":6166.92,"topics":[],"words":[{"text":"We","start":6164.92,"end":6165.2},{"text":"didn't","start":6165.2,"end":6165.44},{"text":"want","start":6165.44,"end":6165.64},{"text":"to","start":6165.64,"end":6165.84},{"text":"have","start":6165.84,"end":6166},{"text":"that","start":6166,"end":6166.2},{"text":"discussion.","start":6166.2,"end":6166.92}]},{"text":"So let's see the next slide and see if we can move on now.","start":6167.56,"end":6171.96,"topics":[],"words":[{"text":"So","start":6167.56,"end":6167.96},{"text":"let's","start":6168.36,"end":6168.76},{"text":"see","start":6168.76,"end":6168.92},{"text":"the","start":6168.92,"end":6169.12},{"text":"next","start":6169.12,"end":6169.36},{"text":"slide","start":6169.36,"end":6169.76},{"text":"and","start":6169.76,"end":6170.12},{"text":"see","start":6170.36,"end":6170.6},{"text":"if","start":6170.6,"end":6170.76},{"text":"we","start":6170.76,"end":6170.96},{"text":"can","start":6170.96,"end":6171.16},{"text":"move","start":6171.16,"end":6171.36},{"text":"on","start":6171.36,"end":6171.6},{"text":"now.","start":6171.6,"end":6171.96}]}]},{"sentences":[{"text":"So the next discussion I would like to invite you to.","start":6182.92,"end":6186.52,"topics":[],"words":[{"text":"So","start":6182.92,"end":6183.2},{"text":"the","start":6183.2,"end":6183.44},{"text":"next","start":6183.44,"end":6183.8},{"text":"discussion","start":6184.28,"end":6185},{"text":"I","start":6185,"end":6185.2},{"text":"would","start":6185.2,"end":6185.36},{"text":"like","start":6185.36,"end":6185.52},{"text":"to","start":6185.52,"end":6185.68},{"text":"invite","start":6185.68,"end":6186},{"text":"you","start":6186,"end":6186.24},{"text":"to.","start":6186.24,"end":6186.52}]},{"text":"Okay, let's see.","start":6187.16,"end":6188.28,"topics":[],"words":[{"text":"Okay,","start":6187.16,"end":6187.56},{"text":"let's","start":6187.64,"end":6188},{"text":"see.","start":6188,"end":6188.28}]},{"text":"I can look there.","start":6189.08,"end":6190.04,"topics":[],"words":[{"text":"I","start":6189.08,"end":6189.36},{"text":"can","start":6189.36,"end":6189.52},{"text":"look","start":6189.52,"end":6189.72},{"text":"there.","start":6189.72,"end":6190.04}]}]},{"sentences":[{"text":"It's the material scope.","start":6192.12,"end":6194.12,"topics":[],"words":[{"text":"It's","start":6192.12,"end":6192.6},{"text":"the","start":6192.6,"end":6192.84},{"text":"material","start":6192.84,"end":6193.4},{"text":"scope.","start":6193.48,"end":6194.12}]},{"text":"So the services covered.","start":6194.28,"end":6195.96,"topics":[],"words":[{"text":"So","start":6194.28,"end":6194.56},{"text":"the","start":6194.56,"end":6194.8},{"text":"services","start":6194.8,"end":6195.16},{"text":"covered.","start":6195.32,"end":6195.96}]},{"text":"We wanted to keep a broad concept of services and then we wanted to hear from you if we should have differentiation between types of services and we have some explanation there.","start":6196.84,"end":6209.12,"topics":[],"words":[{"text":"We","start":6196.84,"end":6197.16},{"text":"wanted","start":6197.16,"end":6197.6},{"text":"to","start":6197.6,"end":6197.84},{"text":"keep","start":6197.84,"end":6198.2},{"text":"a","start":6198.2,"end":6198.48},{"text":"broad","start":6198.48,"end":6198.76},{"text":"concept","start":6198.92,"end":6199.48},{"text":"of","start":6199.48,"end":6199.72},{"text":"services","start":6199.72,"end":6200.04},{"text":"and","start":6201.08,"end":6201.36},{"text":"then","start":6201.36,"end":6201.56},{"text":"we","start":6201.56,"end":6201.76},{"text":"wanted","start":6201.76,"end":6202.08},{"text":"to","start":6202.08,"end":6202.24},{"text":"hear","start":6202.24,"end":6202.44},{"text":"from","start":6202.44,"end":6202.68},{"text":"you","start":6202.68,"end":6202.919},{"text":"if","start":6202.919,"end":6203.12},{"text":"we","start":6203.12,"end":6203.32},{"text":"should","start":6203.32,"end":6203.52},{"text":"have","start":6203.52,"end":6203.72},{"text":"differentiation","start":6203.72,"end":6204.68},{"text":"between","start":6204.76,"end":6205.16},{"text":"types","start":6205.16,"end":6205.64},{"text":"of","start":6205.64,"end":6205.88},{"text":"services","start":6205.88,"end":6206.2},{"text":"and","start":6206.92,"end":6207.2},{"text":"we","start":6207.2,"end":6207.4},{"text":"have","start":6207.4,"end":6207.64},{"text":"some","start":6207.64,"end":6207.96},{"text":"explanation","start":6208.12,"end":6208.84},{"text":"there.","start":6208.84,"end":6209.12}]},{"text":"Technical management, automated digital and integrated group services.","start":6209.12,"end":6212.99,"topics":[],"words":[{"text":"Technical","start":6209.12,"end":6209.6},{"text":"management,","start":6209.6,"end":6209.96},{"text":"automated","start":6210.2,"end":6210.84},{"text":"digital","start":6210.92,"end":6211.32},{"text":"and","start":6211.64,"end":6211.92},{"text":"integrated","start":6211.92,"end":6212.36},{"text":"group","start":6212.43,"end":6212.63},{"text":"services.","start":6212.63,"end":6212.99}]},{"text":"So I happy to invite you to start the discussion on the material scope.","start":6213.79,"end":6219.63,"topics":[],"words":[{"text":"So","start":6213.79,"end":6214.19},{"text":"I","start":6214.83,"end":6215.23},{"text":"happy","start":6215.47,"end":6215.87},{"text":"to","start":6215.87,"end":6215.99},{"text":"invite","start":6215.99,"end":6216.31},{"text":"you","start":6216.31,"end":6216.59},{"text":"to","start":6216.59,"end":6216.83},{"text":"start","start":6216.83,"end":6217.15},{"text":"the","start":6217.15,"end":6217.43},{"text":"discussion","start":6217.43,"end":6217.95},{"text":"on","start":6217.95,"end":6218.19},{"text":"the","start":6218.19,"end":6218.39},{"text":"material","start":6218.39,"end":6218.99},{"text":"scope.","start":6218.99,"end":6219.63}]}]},{"sentences":[{"text":"What are the services covered and the scope of services.","start":6219.71,"end":6223.95,"topics":[],"words":[{"text":"What","start":6219.71,"end":6220.11},{"text":"are","start":6220.11,"end":6220.51},{"text":"the","start":6220.67,"end":6220.99},{"text":"services","start":6220.99,"end":6221.31},{"text":"covered","start":6221.55,"end":6222.15},{"text":"and","start":6222.15,"end":6222.51},{"text":"the","start":6222.51,"end":6222.83},{"text":"scope","start":6222.83,"end":6223.23},{"text":"of","start":6223.23,"end":6223.55},{"text":"services.","start":6223.55,"end":6223.95}]},{"text":"Now you go back here.","start":6225.55,"end":6226.75,"topics":[],"words":[{"text":"Now","start":6225.55,"end":6225.83},{"text":"you","start":6225.83,"end":6225.99},{"text":"go","start":6225.99,"end":6226.19},{"text":"back","start":6226.19,"end":6226.43},{"text":"here.","start":6226.43,"end":6226.75}]},{"text":"How do you go back?","start":6226.75,"end":6227.79,"topics":[],"words":[{"text":"How","start":6226.75,"end":6227.03},{"text":"do","start":6227.03,"end":6227.19},{"text":"you","start":6227.19,"end":6227.31},{"text":"go","start":6227.31,"end":6227.47},{"text":"back?","start":6227.47,"end":6227.79}]}]},{"sentences":[{"text":"You have to be technical here.","start":6233.31,"end":6234.99,"topics":[],"words":[{"text":"You","start":6233.31,"end":6233.63},{"text":"have","start":6233.63,"end":6233.79},{"text":"to","start":6233.79,"end":6233.91},{"text":"be","start":6233.91,"end":6234.15},{"text":"technical","start":6234.15,"end":6234.67},{"text":"here.","start":6234.67,"end":6234.99}]},{"text":"Thank you.","start":6236.59,"end":6237.23,"topics":[],"words":[{"text":"Thank","start":6236.59,"end":6236.95},{"text":"you.","start":6236.95,"end":6237.23}]}]},{"sentences":[{"text":"I think we already heard that we should have a broad scope of all services.","start":6241.64,"end":6245.96,"topics":[],"words":[{"text":"I","start":6241.64,"end":6241.76},{"text":"think","start":6241.76,"end":6241.92},{"text":"we","start":6241.92,"end":6242.16},{"text":"already","start":6242.16,"end":6242.52},{"text":"heard","start":6242.68,"end":6243.16},{"text":"that","start":6243.4,"end":6243.68},{"text":"we","start":6243.68,"end":6243.84},{"text":"should","start":6243.84,"end":6244},{"text":"have","start":6244,"end":6244.16},{"text":"a","start":6244.16,"end":6244.32},{"text":"broad","start":6244.32,"end":6244.6},{"text":"scope","start":6244.6,"end":6245.04},{"text":"of","start":6245.04,"end":6245.24},{"text":"all","start":6245.24,"end":6245.56},{"text":"services.","start":6245.56,"end":6245.96}]},{"text":"So you know, I don't think perhaps you need to address that first point.","start":6247.8,"end":6251.2,"topics":[],"words":[{"text":"So","start":6247.8,"end":6248.12},{"text":"you","start":6248.12,"end":6248.32},{"text":"know,","start":6248.32,"end":6248.48},{"text":"I","start":6248.48,"end":6248.64},{"text":"don't","start":6248.64,"end":6248.84},{"text":"think","start":6248.84,"end":6249},{"text":"perhaps","start":6249,"end":6249.32},{"text":"you","start":6249.32,"end":6249.56},{"text":"need","start":6249.56,"end":6249.76},{"text":"to","start":6249.76,"end":6249.96},{"text":"address","start":6249.96,"end":6250.28},{"text":"that","start":6250.28,"end":6250.6},{"text":"first","start":6250.6,"end":6250.88},{"text":"point.","start":6250.88,"end":6251.2}]},{"text":"The second point I think is more interesting in that sense.","start":6251.2,"end":6254.44,"topics":[],"words":[{"text":"The","start":6251.2,"end":6251.44},{"text":"second","start":6251.44,"end":6251.72},{"text":"point","start":6251.72,"end":6252.08},{"text":"I","start":6252.08,"end":6252.28},{"text":"think","start":6252.28,"end":6252.44},{"text":"is","start":6252.44,"end":6252.76},{"text":"more","start":6253,"end":6253.28},{"text":"interesting","start":6253.28,"end":6253.72},{"text":"in","start":6253.72,"end":6253.96},{"text":"that","start":6253.96,"end":6254.159},{"text":"sense.","start":6254.159,"end":6254.44}]},{"text":"Should we have differentiation and then again, you know, let's not sort of talk about Nexus yet.","start":6254.44,"end":6260.6,"topics":[],"words":[{"text":"Should","start":6254.44,"end":6254.68},{"text":"we","start":6254.68,"end":6254.88},{"text":"have","start":6254.88,"end":6255.16},{"text":"differentiation","start":6255.48,"end":6256.6},{"text":"and","start":6256.68,"end":6256.96},{"text":"then","start":6256.96,"end":6257.12},{"text":"again,","start":6257.12,"end":6257.36},{"text":"you","start":6257.36,"end":6257.64},{"text":"know,","start":6257.64,"end":6257.96},{"text":"let's","start":6257.96,"end":6258.32},{"text":"not","start":6258.32,"end":6258.6},{"text":"sort","start":6258.68,"end":6259},{"text":"of","start":6259,"end":6259.16},{"text":"talk","start":6259.16,"end":6259.36},{"text":"about","start":6259.36,"end":6259.6},{"text":"Nexus","start":6259.6,"end":6260.24},{"text":"yet.","start":6260.24,"end":6260.6}]},{"text":"Do you think at this stage that there are different types of services that might need different Nexus rules?","start":6261.56,"end":6268.54,"topics":[],"words":[{"text":"Do","start":6261.56,"end":6261.88},{"text":"you","start":6261.88,"end":6262.08},{"text":"think","start":6262.08,"end":6262.36},{"text":"at","start":6262.6,"end":6262.92},{"text":"this","start":6262.92,"end":6263.2},{"text":"stage","start":6263.2,"end":6263.64},{"text":"that","start":6264.3,"end":6264.46},{"text":"there","start":6264.46,"end":6264.62},{"text":"are","start":6264.62,"end":6264.74},{"text":"different","start":6264.74,"end":6264.98},{"text":"types","start":6264.98,"end":6265.34},{"text":"of","start":6265.34,"end":6265.58},{"text":"services","start":6265.58,"end":6265.9},{"text":"that","start":6265.98,"end":6266.34},{"text":"might","start":6266.34,"end":6266.7},{"text":"need","start":6266.7,"end":6267.06},{"text":"different","start":6267.06,"end":6267.42},{"text":"Nexus","start":6267.5,"end":6268.14},{"text":"rules?","start":6268.14,"end":6268.54}]}]},{"sentences":[{"text":"But let's talk about the material scope first and then we will look into the Nexus rules afterwards so we don't have the same discussions that we already have had or we could just move on.","start":6269.26,"end":6282.78,"topics":[],"words":[{"text":"But","start":6269.26,"end":6269.54},{"text":"let's","start":6269.54,"end":6269.98},{"text":"talk","start":6270.14,"end":6270.5},{"text":"about","start":6270.5,"end":6270.78},{"text":"the","start":6270.78,"end":6270.98},{"text":"material","start":6270.98,"end":6271.54},{"text":"scope","start":6271.54,"end":6272.1},{"text":"first","start":6272.1,"end":6272.42},{"text":"and","start":6272.42,"end":6272.66},{"text":"then","start":6272.66,"end":6272.86},{"text":"we","start":6272.86,"end":6273.06},{"text":"will","start":6273.06,"end":6273.26},{"text":"look","start":6273.26,"end":6273.54},{"text":"into","start":6273.54,"end":6273.78},{"text":"the","start":6273.78,"end":6273.98},{"text":"Nexus","start":6273.98,"end":6274.46},{"text":"rules","start":6274.46,"end":6274.86},{"text":"afterwards","start":6274.86,"end":6275.42},{"text":"so","start":6275.98,"end":6276.26},{"text":"we","start":6276.26,"end":6276.38},{"text":"don't","start":6276.38,"end":6276.58},{"text":"have","start":6276.58,"end":6276.74},{"text":"the","start":6276.74,"end":6276.9},{"text":"same","start":6276.9,"end":6277.1},{"text":"discussions","start":6277.1,"end":6277.66},{"text":"that","start":6277.66,"end":6277.86},{"text":"we","start":6277.86,"end":6278.02},{"text":"already","start":6278.02,"end":6278.3},{"text":"have","start":6278.38,"end":6278.78},{"text":"had","start":6279.26,"end":6279.66},{"text":"or","start":6281.26,"end":6281.62},{"text":"we","start":6281.62,"end":6281.82},{"text":"could","start":6281.82,"end":6282.02},{"text":"just","start":6282.02,"end":6282.3},{"text":"move","start":6282.3,"end":6282.5},{"text":"on.","start":6282.5,"end":6282.78}]},{"text":"If you think that we should just keep a broad scope for the time being and we don't need to differentiate now we can differentiate.","start":6282.86,"end":6289.52,"topics":[],"words":[{"text":"If","start":6282.86,"end":6283.18},{"text":"you","start":6283.18,"end":6283.5},{"text":"think","start":6283.5,"end":6283.86},{"text":"that","start":6283.86,"end":6284.1},{"text":"we","start":6284.1,"end":6284.3},{"text":"should","start":6284.3,"end":6284.5},{"text":"just","start":6284.5,"end":6284.7},{"text":"keep","start":6284.7,"end":6284.94},{"text":"a","start":6284.94,"end":6285.14},{"text":"broad","start":6285.14,"end":6285.42},{"text":"scope","start":6285.5,"end":6285.98},{"text":"for","start":6285.98,"end":6286.18},{"text":"the","start":6286.18,"end":6286.34},{"text":"time","start":6286.34,"end":6286.58},{"text":"being","start":6286.58,"end":6286.94},{"text":"and","start":6286.94,"end":6287.26},{"text":"we","start":6287.26,"end":6287.5},{"text":"don't","start":6287.5,"end":6287.74},{"text":"need","start":6287.74,"end":6287.94},{"text":"to","start":6287.94,"end":6288.18},{"text":"differentiate","start":6288.18,"end":6288.82},{"text":"now","start":6288.82,"end":6289.1},{"text":"we","start":6289.1,"end":6289.26},{"text":"can","start":6289.26,"end":6289.38},{"text":"differentiate.","start":6289.38,"end":6289.52}]},{"text":"Differentiate when we talk about Nexus that's a different option.","start":6289.67,"end":6292.79,"topics":[],"words":[{"text":"Differentiate","start":6289.67,"end":6290.23},{"text":"when","start":6290.23,"end":6290.51},{"text":"we","start":6290.51,"end":6290.67},{"text":"talk","start":6290.67,"end":6290.87},{"text":"about","start":6290.87,"end":6291.11},{"text":"Nexus","start":6291.11,"end":6291.67},{"text":"that's","start":6291.67,"end":6291.95},{"text":"a","start":6291.95,"end":6292.07},{"text":"different","start":6292.07,"end":6292.27},{"text":"option.","start":6292.27,"end":6292.79}]}]},{"sentences":[{"text":"Seems to be the options prepared or you're tired and you want to go for lunch.","start":6295.59,"end":6299.59,"topics":[],"words":[{"text":"Seems","start":6295.59,"end":6295.99},{"text":"to","start":6295.99,"end":6296.07},{"text":"be","start":6296.07,"end":6296.23},{"text":"the","start":6296.23,"end":6296.43},{"text":"options","start":6296.43,"end":6296.87},{"text":"prepared","start":6296.95,"end":6297.55},{"text":"or","start":6297.55,"end":6297.71},{"text":"you're","start":6297.71,"end":6297.99},{"text":"tired","start":6297.99,"end":6298.35},{"text":"and","start":6298.35,"end":6298.55},{"text":"you","start":6298.55,"end":6298.67},{"text":"want","start":6298.67,"end":6298.83},{"text":"to","start":6298.83,"end":6298.95},{"text":"go","start":6298.95,"end":6299.07},{"text":"for","start":6299.07,"end":6299.23},{"text":"lunch.","start":6299.23,"end":6299.59}]}]},{"sentences":[{"text":"I give you a couple of minutes to think about it and otherwise we just move on and we just take a broad scope of all services provided cross border and the differentiation we could do discuss it under the nexus discussion, we have ODI again.","start":6302.07,"end":6324.59,"topics":[],"words":[{"text":"I","start":6302.07,"end":6302.35},{"text":"give","start":6302.35,"end":6302.51},{"text":"you","start":6302.51,"end":6302.67},{"text":"a","start":6302.67,"end":6302.79},{"text":"couple","start":6302.79,"end":6302.99},{"text":"of","start":6302.99,"end":6303.15},{"text":"minutes","start":6303.15,"end":6303.43},{"text":"to","start":6303.43,"end":6303.63},{"text":"think","start":6303.63,"end":6303.83},{"text":"about","start":6303.83,"end":6304.11},{"text":"it","start":6304.11,"end":6304.47},{"text":"and","start":6304.55,"end":6304.95},{"text":"otherwise","start":6305.589,"end":6306.11},{"text":"we","start":6306.11,"end":6306.31},{"text":"just","start":6306.31,"end":6306.51},{"text":"move","start":6306.51,"end":6306.71},{"text":"on","start":6306.71,"end":6307.03},{"text":"and","start":6308.55,"end":6308.83},{"text":"we","start":6308.83,"end":6309.03},{"text":"just","start":6309.03,"end":6309.35},{"text":"take","start":6309.35,"end":6309.75},{"text":"a","start":6309.75,"end":6310.03},{"text":"broad","start":6310.03,"end":6310.31},{"text":"scope","start":6310.39,"end":6310.83},{"text":"of","start":6310.83,"end":6311.03},{"text":"all","start":6311.03,"end":6311.31},{"text":"services","start":6311.31,"end":6311.67},{"text":"provided","start":6311.91,"end":6312.55},{"text":"cross","start":6312.55,"end":6312.87},{"text":"border","start":6312.87,"end":6313.35},{"text":"and","start":6314.39,"end":6314.67},{"text":"the","start":6314.67,"end":6314.87},{"text":"differentiation","start":6314.87,"end":6315.71},{"text":"we","start":6315.71,"end":6315.95},{"text":"could","start":6315.95,"end":6316.15},{"text":"do","start":6316.15,"end":6316.28},{"text":"discuss","start":6316.43,"end":6316.63},{"text":"it","start":6316.63,"end":6316.87},{"text":"under","start":6316.87,"end":6317.11},{"text":"the","start":6317.11,"end":6317.39},{"text":"nexus","start":6317.39,"end":6317.95},{"text":"discussion,","start":6318.67,"end":6319.39},{"text":"we","start":6322.11,"end":6322.43},{"text":"have","start":6322.43,"end":6322.75},{"text":"ODI","start":6323.23,"end":6324.03},{"text":"again.","start":6324.19,"end":6324.59}]},{"text":"Odi?","start":6325.15,"end":6325.83,"topics":[],"words":[{"text":"Odi?","start":6325.15,"end":6325.83}]},{"text":"What was odi?","start":6325.83,"end":6327.07,"topics":[],"words":[{"text":"What","start":6325.83,"end":6326.07},{"text":"was","start":6326.07,"end":6326.35},{"text":"odi?","start":6326.35,"end":6327.07}]},{"text":"Yeah, odi.","start":6328.59,"end":6330.71,"topics":[],"words":[{"text":"Yeah,","start":6328.59,"end":6329.15},{"text":"odi.","start":6330.11,"end":6330.71}]},{"text":"Please go ahead and present yourself again, please.","start":6330.71,"end":6332.99,"topics":[],"words":[{"text":"Please","start":6330.71,"end":6330.95},{"text":"go","start":6330.95,"end":6331.11},{"text":"ahead","start":6331.11,"end":6331.31},{"text":"and","start":6331.31,"end":6331.55},{"text":"present","start":6331.55,"end":6331.83},{"text":"yourself","start":6331.83,"end":6332.229},{"text":"again,","start":6332.229,"end":6332.59},{"text":"please.","start":6332.59,"end":6332.99}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":71,"paragraphs":[{"sentences":[{"text":"Hello, sorry for my voice.","start":6333.95,"end":6336.91,"topics":[],"words":[{"text":"Hello,","start":6333.95,"end":6334.43},{"text":"sorry","start":6335.79,"end":6336.15},{"text":"for","start":6336.15,"end":6336.31},{"text":"my","start":6336.31,"end":6336.51},{"text":"voice.","start":6336.51,"end":6336.91}]},{"text":"Mona Barake from odi.","start":6337.55,"end":6339.31,"topics":[],"words":[{"text":"Mona","start":6337.55,"end":6338.03},{"text":"Barake","start":6338.03,"end":6338.47},{"text":"from","start":6338.47,"end":6338.71},{"text":"odi.","start":6338.71,"end":6339.31}]},{"text":"So on the question for differentiation.","start":6340.67,"end":6342.75,"topics":[],"words":[{"text":"So","start":6340.67,"end":6340.99},{"text":"on","start":6340.99,"end":6341.19},{"text":"the","start":6341.19,"end":6341.35},{"text":"question","start":6341.35,"end":6341.63},{"text":"for","start":6341.63,"end":6341.91},{"text":"differentiation.","start":6341.91,"end":6342.75}]},{"text":"Sorry, could you just explain what ODI is for everyone, please?","start":6342.83,"end":6346.42,"topics":[],"words":[{"text":"Sorry,","start":6342.83,"end":6343.19},{"text":"could","start":6343.19,"end":6343.35},{"text":"you","start":6343.35,"end":6343.51},{"text":"just","start":6343.51,"end":6343.71},{"text":"explain","start":6343.71,"end":6344.11},{"text":"what","start":6344.11,"end":6344.35},{"text":"ODI","start":6344.35,"end":6344.99},{"text":"is","start":6344.99,"end":6345.23},{"text":"for","start":6345.23,"end":6345.47},{"text":"everyone,","start":6345.7,"end":6345.94},{"text":"please?","start":6346.02,"end":6346.42}]},{"text":"It's Overseas Development Institute, which is a think tank based in the UK and London, and we have a department on international taxation where I'm based.","start":6347.3,"end":6360.58,"topics":[],"words":[{"text":"It's","start":6347.3,"end":6347.74},{"text":"Overseas","start":6347.74,"end":6348.38},{"text":"Development","start":6348.38,"end":6348.74},{"text":"Institute,","start":6349.14,"end":6349.78},{"text":"which","start":6350.02,"end":6350.34},{"text":"is","start":6350.34,"end":6350.66},{"text":"a","start":6351.3,"end":6351.58},{"text":"think","start":6351.58,"end":6351.82},{"text":"tank","start":6351.82,"end":6352.3},{"text":"based","start":6352.3,"end":6352.66},{"text":"in","start":6352.66,"end":6353.06},{"text":"the","start":6353.14,"end":6353.5},{"text":"UK","start":6353.5,"end":6353.82},{"text":"and","start":6353.82,"end":6354.06},{"text":"London,","start":6354.06,"end":6354.58},{"text":"and","start":6355.3,"end":6355.7},{"text":"we","start":6356.66,"end":6356.94},{"text":"have","start":6356.94,"end":6357.1},{"text":"a","start":6357.1,"end":6357.26},{"text":"department","start":6357.26,"end":6357.54},{"text":"on","start":6357.54,"end":6357.86},{"text":"international","start":6357.86,"end":6358.18},{"text":"taxation","start":6358.42,"end":6359.14},{"text":"where","start":6359.54,"end":6359.94},{"text":"I'm","start":6359.94,"end":6360.3},{"text":"based.","start":6360.3,"end":6360.58}]}]},{"sentences":[{"text":"So going back to the question on the differentiation between the types of services, just a very quick intervention.","start":6362.5,"end":6369.46,"topics":[],"words":[{"text":"So","start":6362.5,"end":6362.78},{"text":"going","start":6362.78,"end":6362.98},{"text":"back","start":6362.98,"end":6363.18},{"text":"to","start":6363.18,"end":6363.34},{"text":"the","start":6363.34,"end":6363.5},{"text":"question","start":6363.5,"end":6363.78},{"text":"on","start":6363.94,"end":6364.18},{"text":"the","start":6364.18,"end":6364.3},{"text":"differentiation","start":6364.3,"end":6365.02},{"text":"between","start":6365.02,"end":6365.34},{"text":"the","start":6365.34,"end":6365.7},{"text":"types","start":6365.94,"end":6366.3},{"text":"of","start":6366.3,"end":6366.5},{"text":"services,","start":6366.5,"end":6366.82},{"text":"just","start":6367.78,"end":6368.06},{"text":"a","start":6368.06,"end":6368.22},{"text":"very","start":6368.22,"end":6368.42},{"text":"quick","start":6368.42,"end":6368.7},{"text":"intervention.","start":6368.7,"end":6369.46}]},{"text":"I think it would be beneficial because the intra group services and the different, you know, types of services have different margins.","start":6369.46,"end":6379.29,"topics":[],"words":[{"text":"I","start":6369.46,"end":6369.7},{"text":"think","start":6369.7,"end":6369.94},{"text":"it","start":6370.1,"end":6370.38},{"text":"would","start":6370.38,"end":6370.54},{"text":"be","start":6370.54,"end":6370.7},{"text":"beneficial","start":6370.7,"end":6371.38},{"text":"because","start":6371.38,"end":6371.78},{"text":"the","start":6372.97,"end":6373.13},{"text":"intra","start":6373.13,"end":6373.53},{"text":"group","start":6373.53,"end":6373.89},{"text":"services","start":6373.89,"end":6374.25},{"text":"and","start":6374.25,"end":6374.57},{"text":"the","start":6374.57,"end":6374.77},{"text":"different,","start":6374.77,"end":6375.05},{"text":"you","start":6376.01,"end":6376.29},{"text":"know,","start":6376.29,"end":6376.49},{"text":"types","start":6376.49,"end":6376.89},{"text":"of","start":6376.89,"end":6377.13},{"text":"services","start":6377.13,"end":6377.45},{"text":"have","start":6377.53,"end":6377.81},{"text":"different","start":6377.81,"end":6378.09},{"text":"margins.","start":6378.49,"end":6379.29}]},{"text":"So later on when we, you know, when Protocol one is gonna probably set some rates for taxing the services, this could be beneficial.","start":6379.93,"end":6391.29,"topics":[],"words":[{"text":"So","start":6379.93,"end":6380.33},{"text":"later","start":6380.49,"end":6380.85},{"text":"on","start":6380.85,"end":6381.13},{"text":"when","start":6381.13,"end":6381.33},{"text":"we,","start":6381.33,"end":6381.61},{"text":"you","start":6382.33,"end":6382.61},{"text":"know,","start":6382.61,"end":6382.77},{"text":"when","start":6382.77,"end":6383.05},{"text":"Protocol","start":6383.05,"end":6383.61},{"text":"one","start":6383.61,"end":6383.85},{"text":"is","start":6383.85,"end":6384.05},{"text":"gonna","start":6384.05,"end":6384.41},{"text":"probably","start":6384.81,"end":6385.25},{"text":"set","start":6385.25,"end":6385.57},{"text":"some","start":6385.57,"end":6385.85},{"text":"rates","start":6385.85,"end":6386.49},{"text":"for","start":6387.21,"end":6387.57},{"text":"taxing","start":6387.57,"end":6388.17},{"text":"the","start":6388.17,"end":6388.49},{"text":"services,","start":6388.81,"end":6389.21},{"text":"this","start":6389.77,"end":6390.09},{"text":"could","start":6390.09,"end":6390.33},{"text":"be","start":6390.33,"end":6390.53},{"text":"beneficial.","start":6390.53,"end":6391.29}]},{"text":"Yeah, because, you know, the profit margins might differ between the type of services.","start":6392.41,"end":6398.25,"topics":[],"words":[{"text":"Yeah,","start":6392.41,"end":6392.89},{"text":"because,","start":6392.89,"end":6393.21},{"text":"you","start":6393.29,"end":6393.57},{"text":"know,","start":6393.57,"end":6393.73},{"text":"the","start":6393.73,"end":6393.85},{"text":"profit","start":6393.85,"end":6394.21},{"text":"margins","start":6394.21,"end":6394.81},{"text":"might","start":6394.81,"end":6395.13},{"text":"differ","start":6395.13,"end":6395.45},{"text":"between","start":6395.69,"end":6396.09},{"text":"the","start":6396.89,"end":6397.29},{"text":"type","start":6397.53,"end":6397.85},{"text":"of","start":6397.85,"end":6397.97},{"text":"services.","start":6397.97,"end":6398.25}]},{"text":"Because this is just what I wanted to highlight.","start":6398.37,"end":6400.49,"topics":[],"words":[{"text":"Because","start":6398.37,"end":6398.61},{"text":"this","start":6398.69,"end":6398.97},{"text":"is","start":6398.97,"end":6399.13},{"text":"just","start":6399.13,"end":6399.41},{"text":"what","start":6399.41,"end":6399.69},{"text":"I","start":6399.69,"end":6399.85},{"text":"wanted","start":6399.85,"end":6400.05},{"text":"to","start":6400.05,"end":6400.17},{"text":"highlight.","start":6400.17,"end":6400.49}]}]}],"speaker":{"name":"Mona Barake","affiliation":"ODI","affiliation_full":"ODI","group":null,"function":"Representative"}},{"statement_number":72,"paragraphs":[{"sentences":[{"text":"Thank you.","start":6400.49,"end":6401.01,"topics":[],"words":[{"text":"Thank","start":6400.49,"end":6400.73},{"text":"you.","start":6400.73,"end":6401.01}]},{"text":"Thank you very much.","start":6401.25,"end":6402.29,"topics":[],"words":[{"text":"Thank","start":6401.25,"end":6401.57},{"text":"you","start":6401.57,"end":6401.73},{"text":"very","start":6401.73,"end":6401.97},{"text":"much.","start":6401.97,"end":6402.29}]},{"text":"And now I've got the Russian Federation.","start":6402.45,"end":6406.37,"topics":[],"words":[{"text":"And","start":6402.45,"end":6402.77},{"text":"now","start":6402.77,"end":6403.01},{"text":"I've","start":6403.01,"end":6403.25},{"text":"got","start":6403.25,"end":6403.49},{"text":"the","start":6405.01,"end":6405.33},{"text":"Russian","start":6405.33,"end":6405.77},{"text":"Federation.","start":6405.77,"end":6406.37}]},{"text":"Please.","start":6406.37,"end":6406.77,"topics":[],"words":[{"text":"Please.","start":6406.37,"end":6406.77}]}]},{"sentences":[{"text":"Thank you very much.","start":6410.45,"end":6411.41,"topics":[],"words":[{"text":"Thank","start":6410.45,"end":6410.77},{"text":"you","start":6410.77,"end":6410.89},{"text":"very","start":6410.89,"end":6411.09},{"text":"much.","start":6411.09,"end":6411.41}]},{"text":"Thank you, Madam Chair, for giving me the floor.","start":6412.85,"end":6414.77,"topics":[],"words":[{"text":"Thank","start":6412.85,"end":6413.17},{"text":"you,","start":6413.17,"end":6413.29},{"text":"Madam","start":6413.29,"end":6413.57},{"text":"Chair,","start":6413.57,"end":6413.77},{"text":"for","start":6413.77,"end":6413.93},{"text":"giving","start":6413.93,"end":6414.13},{"text":"me","start":6414.13,"end":6414.21},{"text":"the","start":6414.21,"end":6414.37},{"text":"floor.","start":6414.37,"end":6414.77}]}]},{"sentences":[{"text":"We're moving in the logic of the materials that you presented, so we think it's necessary to respond to some questions that were raised for discussion.","start":6418.93,"end":6431.82,"topics":[],"words":[{"text":"We're","start":6418.93,"end":6419.37},{"text":"moving","start":6419.37,"end":6419.73},{"text":"in","start":6419.89,"end":6420.17},{"text":"the","start":6420.17,"end":6420.45},{"text":"logic","start":6420.45,"end":6421.09},{"text":"of","start":6421.73,"end":6422.01},{"text":"the","start":6422.01,"end":6422.29},{"text":"materials","start":6422.37,"end":6423.09},{"text":"that","start":6423.09,"end":6423.29},{"text":"you","start":6423.29,"end":6423.57},{"text":"presented,","start":6424.14,"end":6424.7},{"text":"so","start":6425.02,"end":6425.34},{"text":"we","start":6425.34,"end":6425.66},{"text":"think","start":6426.14,"end":6426.46},{"text":"it's","start":6426.46,"end":6426.74},{"text":"necessary","start":6426.74,"end":6427.1},{"text":"to","start":6427.1,"end":6427.3},{"text":"respond","start":6427.3,"end":6427.74},{"text":"to","start":6428.46,"end":6428.86},{"text":"some","start":6428.86,"end":6429.26},{"text":"questions","start":6429.5,"end":6430.18},{"text":"that","start":6430.18,"end":6430.42},{"text":"were","start":6430.42,"end":6430.62},{"text":"raised","start":6430.62,"end":6430.94},{"text":"for","start":6430.94,"end":6431.18},{"text":"discussion.","start":6431.18,"end":6431.82}]}]},{"sentences":[{"text":"Speaking first, it was difficult for us to prejudge the direction that the discussion would head in, so probably we will talk about the principles that we would champion and the approach that we would favor with regard to the position of our country on these issues.","start":6435.02,"end":6457.08,"topics":[],"words":[{"text":"Speaking","start":6435.02,"end":6435.5},{"text":"first,","start":6435.9,"end":6436.3},{"text":"it","start":6436.46,"end":6436.74},{"text":"was","start":6436.74,"end":6436.94},{"text":"difficult","start":6436.94,"end":6437.46},{"text":"for","start":6437.46,"end":6437.7},{"text":"us","start":6437.7,"end":6437.94},{"text":"to","start":6437.94,"end":6438.3},{"text":"prejudge","start":6438.86,"end":6439.74},{"text":"the","start":6441.02,"end":6441.38},{"text":"direction","start":6441.38,"end":6441.98},{"text":"that","start":6441.98,"end":6442.18},{"text":"the","start":6442.18,"end":6442.42},{"text":"discussion","start":6442.42,"end":6442.9},{"text":"would","start":6442.9,"end":6443.06},{"text":"head","start":6443.06,"end":6443.26},{"text":"in,","start":6443.26,"end":6443.58},{"text":"so","start":6445.02,"end":6445.3},{"text":"probably","start":6445.3,"end":6445.74},{"text":"we","start":6446.06,"end":6446.38},{"text":"will","start":6446.38,"end":6446.7},{"text":"talk","start":6447.66,"end":6447.94},{"text":"about","start":6447.94,"end":6448.14},{"text":"the","start":6448.14,"end":6448.34},{"text":"principles","start":6448.34,"end":6448.82},{"text":"that","start":6448.82,"end":6449.06},{"text":"we","start":6449.06,"end":6449.22},{"text":"would","start":6449.22,"end":6449.46},{"text":"champion","start":6449.46,"end":6449.98},{"text":"and","start":6450.52,"end":6450.68},{"text":"the","start":6450.68,"end":6451},{"text":"approach","start":6451.4,"end":6451.8},{"text":"that","start":6452.2,"end":6452.48},{"text":"we","start":6452.48,"end":6452.68},{"text":"would","start":6452.68,"end":6453},{"text":"favor","start":6453.56,"end":6454.2},{"text":"with","start":6454.28,"end":6454.6},{"text":"regard","start":6454.6,"end":6454.96},{"text":"to","start":6454.96,"end":6455.08},{"text":"the","start":6455.08,"end":6455.2},{"text":"position","start":6455.2,"end":6455.48},{"text":"of","start":6455.48,"end":6455.76},{"text":"our","start":6455.76,"end":6455.92},{"text":"country","start":6455.92,"end":6456.2},{"text":"on","start":6456.2,"end":6456.52},{"text":"these","start":6456.52,"end":6456.76},{"text":"issues.","start":6456.76,"end":6457.08}]},{"text":"We continue to hold to the conclusions contained in the concept.","start":6458.2,"end":6464.96,"topics":[],"words":[{"text":"We","start":6458.2,"end":6458.52},{"text":"continue","start":6458.52,"end":6458.84},{"text":"to","start":6459,"end":6459.4},{"text":"hold","start":6460.36,"end":6460.76},{"text":"to","start":6460.92,"end":6461.24},{"text":"the","start":6461.24,"end":6461.52},{"text":"conclusions","start":6461.52,"end":6462.28},{"text":"contained","start":6463.8,"end":6464.24},{"text":"in","start":6464.24,"end":6464.36},{"text":"the","start":6464.36,"end":6464.48},{"text":"concept.","start":6464.48,"end":6464.96}]},{"text":"Note, specifically, that's para 31.","start":6464.96,"end":6468.68,"topics":[],"words":[{"text":"Note,","start":6464.96,"end":6465.48},{"text":"specifically,","start":6466.359,"end":6467},{"text":"that's","start":6467,"end":6467.32},{"text":"para","start":6467.32,"end":6467.88},{"text":"31.","start":6467.96,"end":6468.68}]},{"text":"To the extent that in answering to the first question, we would favor a broader interpretation of the services.","start":6469.08,"end":6476.92,"topics":[],"words":[{"text":"To","start":6469.08,"end":6469.36},{"text":"the","start":6469.36,"end":6469.48},{"text":"extent","start":6469.48,"end":6469.76},{"text":"that","start":6469.76,"end":6469.92},{"text":"in","start":6469.92,"end":6470.12},{"text":"answering","start":6470.12,"end":6470.48},{"text":"to","start":6470.48,"end":6470.64},{"text":"the","start":6470.64,"end":6470.8},{"text":"first","start":6470.8,"end":6471.08},{"text":"question,","start":6471.96,"end":6472.36},{"text":"we","start":6472.76,"end":6473.04},{"text":"would","start":6473.04,"end":6473.2},{"text":"favor","start":6473.2,"end":6473.56},{"text":"a","start":6473.56,"end":6473.76},{"text":"broader","start":6473.76,"end":6474.2},{"text":"interpretation","start":6475.24,"end":6476},{"text":"of","start":6476,"end":6476.28},{"text":"the","start":6476.28,"end":6476.56},{"text":"services.","start":6476.56,"end":6476.92}]},{"text":"If the further discussion is centered around whether or not all services should be included or some should be excluded, we would probably favor the approach of listing the services that do not fall under the definition of this concept.","start":6478.51,"end":6499.23,"topics":[],"words":[{"text":"If","start":6478.51,"end":6478.71},{"text":"the","start":6478.71,"end":6479.07},{"text":"further","start":6479.55,"end":6479.95},{"text":"discussion","start":6480.03,"end":6480.99},{"text":"is","start":6481.23,"end":6481.55},{"text":"centered","start":6481.55,"end":6481.91},{"text":"around","start":6481.91,"end":6482.19},{"text":"whether","start":6482.27,"end":6482.55},{"text":"or","start":6482.55,"end":6482.67},{"text":"not","start":6482.67,"end":6482.87},{"text":"all","start":6482.87,"end":6483.23},{"text":"services","start":6483.39,"end":6483.79},{"text":"should","start":6484.27,"end":6484.59},{"text":"be","start":6484.59,"end":6484.87},{"text":"included","start":6484.87,"end":6485.55},{"text":"or","start":6485.55,"end":6485.87},{"text":"some","start":6486.11,"end":6486.43},{"text":"should","start":6486.43,"end":6486.63},{"text":"be","start":6486.63,"end":6486.87},{"text":"excluded,","start":6486.87,"end":6487.51},{"text":"we","start":6487.51,"end":6487.67},{"text":"would","start":6487.67,"end":6487.87},{"text":"probably","start":6487.87,"end":6488.27},{"text":"favor","start":6488.27,"end":6488.71},{"text":"the","start":6488.71,"end":6488.91},{"text":"approach","start":6488.91,"end":6489.23},{"text":"of","start":6490.35,"end":6490.75},{"text":"listing","start":6491.79,"end":6492.51},{"text":"the","start":6492.91,"end":6493.31},{"text":"services","start":6493.389,"end":6493.79},{"text":"that","start":6493.95,"end":6494.35},{"text":"do","start":6494.67,"end":6495.07},{"text":"not","start":6495.07,"end":6495.47},{"text":"fall","start":6495.63,"end":6496.03},{"text":"under","start":6496.51,"end":6496.91},{"text":"the","start":6496.91,"end":6497.31},{"text":"definition","start":6497.39,"end":6498.03},{"text":"of","start":6498.03,"end":6498.23},{"text":"this","start":6498.23,"end":6498.51},{"text":"concept.","start":6498.59,"end":6499.23}]}]},{"sentences":[{"text":"This rather than listing all of the concepts that are included in this broad interpretation.","start":6500.03,"end":6508.42,"topics":[],"words":[{"text":"This","start":6500.03,"end":6500.43},{"text":"rather","start":6500.59,"end":6500.95},{"text":"than","start":6500.95,"end":6501.23},{"text":"listing","start":6501.39,"end":6501.95},{"text":"all","start":6501.95,"end":6502.27},{"text":"of","start":6502.27,"end":6502.51},{"text":"the","start":6502.51,"end":6502.83},{"text":"concepts","start":6503.62,"end":6504.1},{"text":"that","start":6504.1,"end":6504.42},{"text":"are","start":6504.42,"end":6504.7},{"text":"included","start":6504.7,"end":6505.3},{"text":"in","start":6505.3,"end":6505.54},{"text":"this","start":6505.54,"end":6505.86},{"text":"broad","start":6505.86,"end":6506.26},{"text":"interpretation.","start":6507.54,"end":6508.42}]},{"text":"Thank you.","start":6508.66,"end":6509.3,"topics":[],"words":[{"text":"Thank","start":6508.66,"end":6509.02},{"text":"you.","start":6509.02,"end":6509.3}]},{"text":"Thank you very much.","start":6510.02,"end":6510.98,"topics":[],"words":[{"text":"Thank","start":6510.02,"end":6510.34},{"text":"you","start":6510.34,"end":6510.46},{"text":"very","start":6510.46,"end":6510.66},{"text":"much.","start":6510.66,"end":6510.98}]},{"text":"Russian Federation.","start":6511.3,"end":6512.34,"topics":[],"words":[{"text":"Russian","start":6511.3,"end":6511.78},{"text":"Federation.","start":6511.78,"end":6512.34}]},{"text":"I have Peru.","start":6512.34,"end":6513.34,"topics":[],"words":[{"text":"I","start":6512.34,"end":6512.62},{"text":"have","start":6512.62,"end":6512.82},{"text":"Peru.","start":6512.82,"end":6513.34}]}]}],"speaker":{"name":null,"affiliation":"RUS","affiliation_full":"Russian Federation","group":null,"function":"Representative"}},{"statement_number":73,"paragraphs":[{"sentences":[{"text":"Please go ahead.","start":6513.34,"end":6514.1,"topics":[],"words":[{"text":"Please","start":6513.34,"end":6513.62},{"text":"go","start":6513.62,"end":6513.82},{"text":"ahead.","start":6513.82,"end":6514.1}]}]},{"sentences":[{"text":"Thank you very much for giving me the floor.","start":6519.78,"end":6521.78,"topics":[],"words":[{"text":"Thank","start":6519.78,"end":6520.14},{"text":"you","start":6520.14,"end":6520.3},{"text":"very","start":6520.3,"end":6520.5},{"text":"much","start":6520.5,"end":6520.7},{"text":"for","start":6520.7,"end":6520.86},{"text":"giving","start":6520.86,"end":6521.1},{"text":"me","start":6521.1,"end":6521.22},{"text":"the","start":6521.22,"end":6521.34},{"text":"floor.","start":6521.34,"end":6521.78}]}]},{"sentences":[{"text":"We agree that the protocol should apply to a broad range of services.","start":6524.5,"end":6530.66,"topics":[],"words":[{"text":"We","start":6524.5,"end":6524.9},{"text":"agree","start":6525.14,"end":6525.54},{"text":"that","start":6526.74,"end":6527.1},{"text":"the","start":6527.1,"end":6527.42},{"text":"protocol","start":6527.42,"end":6528.1},{"text":"should","start":6528.34,"end":6528.7},{"text":"apply","start":6528.7,"end":6529.1},{"text":"to","start":6529.1,"end":6529.34},{"text":"a","start":6529.34,"end":6529.5},{"text":"broad","start":6529.5,"end":6529.74},{"text":"range","start":6529.74,"end":6530.06},{"text":"of","start":6530.06,"end":6530.3},{"text":"services.","start":6530.3,"end":6530.66}]},{"text":"We understand that it will continue to evolve and the committee's work will evolve.","start":6532.63,"end":6538.27,"topics":[],"words":[{"text":"We","start":6532.63,"end":6532.87},{"text":"understand","start":6533.03,"end":6533.43},{"text":"that","start":6533.43,"end":6533.71},{"text":"it","start":6533.71,"end":6533.87},{"text":"will","start":6533.87,"end":6534.07},{"text":"continue","start":6534.07,"end":6534.39},{"text":"to","start":6534.39,"end":6534.79},{"text":"evolve","start":6534.79,"end":6535.43},{"text":"and","start":6535.51,"end":6535.83},{"text":"the","start":6535.83,"end":6536.03},{"text":"committee's","start":6536.03,"end":6536.59},{"text":"work","start":6536.59,"end":6536.87},{"text":"will","start":6537.03,"end":6537.43},{"text":"evolve.","start":6537.75,"end":6538.27}]},{"text":"And we therefore think there should be greater clarity on what services will be excluded from the scope of application of the protocol.","start":6538.27,"end":6546.15,"topics":[],"words":[{"text":"And","start":6538.27,"end":6538.51},{"text":"we","start":6538.51,"end":6538.67},{"text":"therefore","start":6538.67,"end":6538.99},{"text":"think","start":6538.99,"end":6539.15},{"text":"there","start":6539.15,"end":6539.35},{"text":"should","start":6539.35,"end":6539.55},{"text":"be","start":6539.55,"end":6539.75},{"text":"greater","start":6539.75,"end":6540.15},{"text":"clarity","start":6540.15,"end":6540.55},{"text":"on","start":6540.55,"end":6540.79},{"text":"what","start":6540.79,"end":6541.03},{"text":"services","start":6541.03,"end":6541.35},{"text":"will","start":6541.43,"end":6541.75},{"text":"be","start":6541.75,"end":6542.03},{"text":"excluded","start":6542.03,"end":6542.99},{"text":"from","start":6542.99,"end":6543.27},{"text":"the","start":6543.27,"end":6543.55},{"text":"scope","start":6543.55,"end":6544.15},{"text":"of","start":6544.31,"end":6544.63},{"text":"application","start":6544.63,"end":6545.19},{"text":"of","start":6545.19,"end":6545.39},{"text":"the","start":6545.39,"end":6545.55},{"text":"protocol.","start":6545.55,"end":6546.15}]},{"text":"We do think we need to be careful not to exclude services pertaining to digital issues, all those linked to technical assistance.","start":6547.99,"end":6558.64,"topics":[],"words":[{"text":"We","start":6547.99,"end":6548.31},{"text":"do","start":6548.31,"end":6548.55},{"text":"think","start":6548.55,"end":6548.87},{"text":"we","start":6549.19,"end":6549.51},{"text":"need","start":6549.51,"end":6549.71},{"text":"to","start":6549.71,"end":6549.87},{"text":"be","start":6549.87,"end":6550.07},{"text":"careful","start":6550.07,"end":6550.55},{"text":"not","start":6550.55,"end":6550.87},{"text":"to","start":6550.87,"end":6551.11},{"text":"exclude","start":6551.11,"end":6551.79},{"text":"services","start":6551.79,"end":6552.15},{"text":"pertaining","start":6553.27,"end":6553.95},{"text":"to","start":6553.95,"end":6554.19},{"text":"digital","start":6554.19,"end":6554.55},{"text":"issues,","start":6554.79,"end":6555.19},{"text":"all","start":6556.88,"end":6557},{"text":"those","start":6557,"end":6557.2},{"text":"linked","start":6557.2,"end":6557.48},{"text":"to","start":6557.48,"end":6557.64},{"text":"technical","start":6557.64,"end":6558},{"text":"assistance.","start":6558,"end":6558.64}]},{"text":"Thank you.","start":6558.8,"end":6559.44,"topics":[],"words":[{"text":"Thank","start":6558.8,"end":6559.16},{"text":"you.","start":6559.16,"end":6559.44}]}]}],"speaker":{"name":null,"affiliation":"PER","affiliation_full":"Peru","group":null,"function":"Representative"}},{"statement_number":74,"paragraphs":[{"sentences":[{"text":"Spain has the floor.","start":6564.88,"end":6566.08,"topics":[],"words":[{"text":"Spain","start":6564.88,"end":6565.36},{"text":"has","start":6565.36,"end":6565.56},{"text":"the","start":6565.56,"end":6565.68},{"text":"floor.","start":6565.68,"end":6566.08}]},{"text":"Thank you very much.","start":6566.88,"end":6568,"topics":[],"words":[{"text":"Thank","start":6566.88,"end":6567.28},{"text":"you","start":6567.28,"end":6567.48},{"text":"very","start":6567.48,"end":6567.68},{"text":"much.","start":6567.68,"end":6568}]}]},{"sentences":[{"text":"We also believe that the scope should be broad and it should be differentiated as well, because there'll be different.","start":6570.64,"end":6578.16,"topics":[],"words":[{"text":"We","start":6570.64,"end":6570.92},{"text":"also","start":6570.92,"end":6571.2},{"text":"believe","start":6571.2,"end":6571.56},{"text":"that","start":6571.56,"end":6571.8},{"text":"the","start":6571.8,"end":6571.96},{"text":"scope","start":6571.96,"end":6572.28},{"text":"should","start":6572.28,"end":6572.44},{"text":"be","start":6572.44,"end":6572.72},{"text":"broad","start":6572.72,"end":6573.119},{"text":"and","start":6574.48,"end":6574.8},{"text":"it","start":6574.8,"end":6575},{"text":"should","start":6575,"end":6575.2},{"text":"be","start":6575.2,"end":6575.44},{"text":"differentiated","start":6575.44,"end":6576.48},{"text":"as","start":6576.48,"end":6576.72},{"text":"well,","start":6576.72,"end":6577.04},{"text":"because","start":6577.04,"end":6577.4},{"text":"there'll","start":6577.4,"end":6577.72},{"text":"be","start":6577.72,"end":6577.88},{"text":"different.","start":6577.88,"end":6578.16}]},{"text":"There'll be the issue of the nexus and we'll Go on to that later.","start":6578.8,"end":6582.32,"topics":[],"words":[{"text":"There'll","start":6578.8,"end":6579.2},{"text":"be","start":6579.2,"end":6579.28},{"text":"the","start":6579.28,"end":6579.4},{"text":"issue","start":6579.4,"end":6579.56},{"text":"of","start":6579.56,"end":6579.68},{"text":"the","start":6579.68,"end":6579.8},{"text":"nexus","start":6579.8,"end":6580.2},{"text":"and","start":6580.2,"end":6580.36},{"text":"we'll","start":6580.36,"end":6580.72},{"text":"Go","start":6580.96,"end":6581.24},{"text":"on","start":6581.24,"end":6581.44},{"text":"to","start":6581.44,"end":6581.6},{"text":"that","start":6581.6,"end":6581.84},{"text":"later.","start":6581.92,"end":6582.32}]},{"text":"But I'd just like to note first of all the differentiation of services into different groups.","start":6582.32,"end":6588.36,"topics":[],"words":[{"text":"But","start":6582.32,"end":6582.6},{"text":"I'd","start":6582.6,"end":6582.84},{"text":"just","start":6582.84,"end":6583},{"text":"like","start":6583,"end":6583.16},{"text":"to","start":6583.16,"end":6583.32},{"text":"note","start":6583.32,"end":6583.68},{"text":"first","start":6583.96,"end":6584.12},{"text":"of","start":6584.12,"end":6584.28},{"text":"all","start":6584.28,"end":6584.44},{"text":"the","start":6584.44,"end":6584.64},{"text":"differentiation","start":6584.64,"end":6585.56},{"text":"of","start":6585.64,"end":6586.04},{"text":"services","start":6586.04,"end":6586.44},{"text":"into","start":6586.6,"end":6586.96},{"text":"different","start":6586.96,"end":6587.32},{"text":"groups.","start":6587.64,"end":6588.36}]},{"text":"I don't really understand that because ultimately there will be services that will be categorized perhaps under additional services.","start":6588.52,"end":6596.44,"topics":[],"words":[{"text":"I","start":6588.52,"end":6588.8},{"text":"don't","start":6588.8,"end":6589},{"text":"really","start":6589,"end":6589.16},{"text":"understand","start":6589.16,"end":6589.48},{"text":"that","start":6589.48,"end":6589.8},{"text":"because","start":6589.8,"end":6590.04},{"text":"ultimately","start":6590.04,"end":6590.76},{"text":"there","start":6590.76,"end":6591.08},{"text":"will","start":6591.08,"end":6591.32},{"text":"be","start":6591.32,"end":6591.64},{"text":"services","start":6591.72,"end":6592.12},{"text":"that","start":6592.36,"end":6592.68},{"text":"will","start":6592.68,"end":6592.96},{"text":"be","start":6592.96,"end":6593.28},{"text":"categorized","start":6593.28,"end":6594.08},{"text":"perhaps","start":6594.08,"end":6594.44},{"text":"under","start":6594.44,"end":6594.84},{"text":"additional","start":6595.32,"end":6596.04},{"text":"services.","start":6596.04,"end":6596.44}]},{"text":"We don't know if it should be a standalone category there.","start":6597.24,"end":6600.44,"topics":[],"words":[{"text":"We","start":6597.24,"end":6597.52},{"text":"don't","start":6597.52,"end":6597.72},{"text":"know","start":6597.72,"end":6597.8},{"text":"if","start":6597.8,"end":6597.92},{"text":"it","start":6597.92,"end":6598.08},{"text":"should","start":6598.08,"end":6598.24},{"text":"be","start":6598.24,"end":6598.4},{"text":"a","start":6598.4,"end":6598.56},{"text":"standalone","start":6598.56,"end":6599.24},{"text":"category","start":6599.32,"end":6600.079},{"text":"there.","start":6600.079,"end":6600.44}]}]},{"sentences":[{"text":"I thought there would be a category for services that may be traditional or that now could be carried out remotely.","start":6603.88,"end":6614.25,"topics":[],"words":[{"text":"I","start":6603.88,"end":6604.28},{"text":"thought","start":6605.72,"end":6606.12},{"text":"there","start":6606.36,"end":6606.68},{"text":"would","start":6606.68,"end":6606.96},{"text":"be","start":6606.96,"end":6607.32},{"text":"a","start":6607.64,"end":6607.96},{"text":"category","start":6607.96,"end":6608.56},{"text":"for","start":6608.56,"end":6608.88},{"text":"services","start":6608.88,"end":6609.24},{"text":"that","start":6609.32,"end":6609.68},{"text":"may","start":6609.68,"end":6610.04},{"text":"be","start":6610.57,"end":6610.81},{"text":"traditional","start":6610.81,"end":6611.57},{"text":"or","start":6611.57,"end":6611.93},{"text":"that","start":6612.09,"end":6612.45},{"text":"now","start":6612.45,"end":6612.69},{"text":"could","start":6612.69,"end":6612.89},{"text":"be","start":6612.89,"end":6613.09},{"text":"carried","start":6613.09,"end":6613.41},{"text":"out","start":6613.41,"end":6613.65},{"text":"remotely.","start":6613.65,"end":6614.25}]},{"text":"For instance, an online psychologist or something like that.","start":6614.25,"end":6617.29,"topics":[],"words":[{"text":"For","start":6614.25,"end":6614.53},{"text":"instance,","start":6614.53,"end":6614.89},{"text":"an","start":6614.89,"end":6615.09},{"text":"online","start":6615.09,"end":6615.37},{"text":"psychologist","start":6615.69,"end":6616.49},{"text":"or","start":6616.49,"end":6616.69},{"text":"something","start":6616.69,"end":6616.89},{"text":"like","start":6616.89,"end":6617.09},{"text":"that.","start":6617.09,"end":6617.29}]},{"text":"I don't know what category those would go into.","start":6617.29,"end":6619.85,"topics":[],"words":[{"text":"I","start":6617.29,"end":6617.49},{"text":"don't","start":6617.49,"end":6617.69},{"text":"know","start":6617.69,"end":6617.81},{"text":"what","start":6617.81,"end":6617.97},{"text":"category","start":6617.97,"end":6618.49},{"text":"those","start":6618.49,"end":6618.89},{"text":"would","start":6618.89,"end":6619.25},{"text":"go","start":6619.25,"end":6619.53},{"text":"into.","start":6619.53,"end":6619.85}]},{"text":"I don't know what category that would be called and how they would be categorized in the slide.","start":6620.33,"end":6626.33,"topics":[],"words":[{"text":"I","start":6620.33,"end":6620.61},{"text":"don't","start":6620.61,"end":6620.81},{"text":"know","start":6620.81,"end":6620.93},{"text":"what","start":6620.93,"end":6621.21},{"text":"category","start":6621.53,"end":6622.09},{"text":"that","start":6622.09,"end":6622.25},{"text":"would","start":6622.25,"end":6622.37},{"text":"be","start":6622.37,"end":6622.53},{"text":"called","start":6622.53,"end":6622.77},{"text":"and","start":6622.77,"end":6623.09},{"text":"how","start":6623.09,"end":6623.33},{"text":"they","start":6623.33,"end":6623.49},{"text":"would","start":6623.49,"end":6623.69},{"text":"be","start":6623.69,"end":6623.97},{"text":"categorized","start":6623.97,"end":6625.05},{"text":"in","start":6625.37,"end":6625.65},{"text":"the","start":6625.65,"end":6625.85},{"text":"slide.","start":6625.85,"end":6626.33}]},{"text":"Thank you.","start":6626.49,"end":6627.05,"topics":[],"words":[{"text":"Thank","start":6626.49,"end":6626.81},{"text":"you.","start":6626.81,"end":6627.05}]}]}],"speaker":{"name":null,"affiliation":"ESP","affiliation_full":"Spain","group":null,"function":"Representative"}},{"statement_number":75,"paragraphs":[{"sentences":[{"text":"Mucha Gracia, Nigeria.","start":6627.21,"end":6631.45,"topics":[],"words":[{"text":"Mucha","start":6627.21,"end":6627.73},{"text":"Gracia,","start":6627.73,"end":6628.33},{"text":"Nigeria.","start":6630.73,"end":6631.45}]},{"text":"Please go ahead.","start":6631.45,"end":6632.25,"topics":[],"words":[{"text":"Please","start":6631.45,"end":6631.69},{"text":"go","start":6631.69,"end":6631.93},{"text":"ahead.","start":6631.93,"end":6632.25}]}]},{"sentences":[{"text":"Thank you. Madam Kholid.","start":6640.18,"end":6641.38,"topics":[],"words":[{"text":"Thank","start":6640.18,"end":6640.38},{"text":"you.","start":6640.38,"end":6640.54},{"text":"Madam","start":6640.54,"end":6640.82},{"text":"Kholid.","start":6640.82,"end":6641.38}]},{"text":"I will be speaking on behalf of the African group.","start":6641.78,"end":6644.66,"topics":[],"words":[{"text":"I","start":6641.78,"end":6642.06},{"text":"will","start":6642.06,"end":6642.22},{"text":"be","start":6642.22,"end":6642.38},{"text":"speaking","start":6642.38,"end":6642.74},{"text":"on","start":6642.74,"end":6643.02},{"text":"behalf","start":6643.02,"end":6643.42},{"text":"of","start":6643.42,"end":6643.58},{"text":"the","start":6643.58,"end":6643.82},{"text":"African","start":6643.82,"end":6644.34},{"text":"group.","start":6644.34,"end":6644.66}]},{"text":"The African group is not averse to a structured classification to support tailor made tax rules.","start":6645.62,"end":6656.34,"topics":[],"words":[{"text":"The","start":6645.62,"end":6645.94},{"text":"African","start":6645.94,"end":6646.54},{"text":"group","start":6646.54,"end":6646.9},{"text":"is","start":6648.42,"end":6648.74},{"text":"not","start":6648.74,"end":6649.02},{"text":"averse","start":6649.02,"end":6649.7},{"text":"to","start":6649.78,"end":6650.06},{"text":"a","start":6650.06,"end":6650.26},{"text":"structured","start":6650.26,"end":6650.82},{"text":"classification","start":6652.18,"end":6653.06},{"text":"to","start":6653.46,"end":6653.78},{"text":"support","start":6653.78,"end":6654.1},{"text":"tailor","start":6654.26,"end":6654.86},{"text":"made","start":6654.86,"end":6655.14},{"text":"tax","start":6655.46,"end":6655.86},{"text":"rules.","start":6655.86,"end":6656.34}]},{"text":"However, we have not seen.","start":6657.06,"end":6661.14,"topics":[],"words":[{"text":"However,","start":6657.06,"end":6657.46},{"text":"we","start":6658.98,"end":6659.38},{"text":"have","start":6660.26,"end":6660.58},{"text":"not","start":6660.58,"end":6660.82},{"text":"seen.","start":6660.82,"end":6661.14}]}]},{"sentences":[{"text":"We are looking forward to having a categorization presenter so that we can look at it to know whether that categorization is what we would be willing to support.","start":6661.99,"end":6672.31,"topics":[],"words":[{"text":"We","start":6661.99,"end":6662.11},{"text":"are","start":6662.11,"end":6662.31},{"text":"looking","start":6662.31,"end":6662.55},{"text":"forward","start":6662.55,"end":6662.79},{"text":"to","start":6662.79,"end":6663.07},{"text":"having","start":6663.07,"end":6663.39},{"text":"a","start":6663.39,"end":6663.71},{"text":"categorization","start":6663.71,"end":6664.71},{"text":"presenter","start":6664.95,"end":6665.55},{"text":"so","start":6665.55,"end":6665.71},{"text":"that","start":6665.71,"end":6665.83},{"text":"we","start":6665.83,"end":6665.95},{"text":"can","start":6665.95,"end":6666.11},{"text":"look","start":6666.11,"end":6666.27},{"text":"at","start":6666.27,"end":6666.39},{"text":"it","start":6666.39,"end":6666.63},{"text":"to","start":6667.11,"end":6667.39},{"text":"know","start":6667.39,"end":6667.59},{"text":"whether","start":6667.59,"end":6667.91},{"text":"that","start":6668.47,"end":6668.79},{"text":"categorization","start":6668.79,"end":6669.59},{"text":"is","start":6669.91,"end":6670.27},{"text":"what","start":6670.27,"end":6670.63},{"text":"we","start":6671.03,"end":6671.31},{"text":"would","start":6671.31,"end":6671.47},{"text":"be","start":6671.47,"end":6671.63},{"text":"willing","start":6671.63,"end":6671.91},{"text":"to","start":6671.91,"end":6672.03},{"text":"support.","start":6672.03,"end":6672.31}]},{"text":"However, what is core here is for us that the services must be broad, all services must be covered.","start":6672.95,"end":6684.31,"topics":[],"words":[{"text":"However,","start":6672.95,"end":6673.31},{"text":"what","start":6673.31,"end":6673.55},{"text":"is","start":6673.55,"end":6673.75},{"text":"core","start":6673.75,"end":6674.07},{"text":"here","start":6674.07,"end":6674.35},{"text":"is","start":6674.35,"end":6674.71},{"text":"for","start":6674.87,"end":6675.27},{"text":"us","start":6675.43,"end":6675.83},{"text":"that","start":6677.91,"end":6678.31},{"text":"the","start":6679.19,"end":6679.59},{"text":"services","start":6679.83,"end":6680.23},{"text":"must","start":6680.63,"end":6680.95},{"text":"be","start":6680.95,"end":6681.19},{"text":"broad,","start":6681.19,"end":6681.51},{"text":"all","start":6682.47,"end":6682.87},{"text":"services","start":6682.87,"end":6683.27},{"text":"must","start":6683.35,"end":6683.63},{"text":"be","start":6683.63,"end":6683.79},{"text":"covered.","start":6683.79,"end":6684.31}]},{"text":"Then after covering all services in scope, we, we are not adverse to having those services categorized.","start":6684.47,"end":6692.01,"topics":[],"words":[{"text":"Then","start":6684.47,"end":6684.87},{"text":"after","start":6685.43,"end":6685.79},{"text":"covering","start":6685.79,"end":6686.27},{"text":"all","start":6686.27,"end":6686.55},{"text":"services","start":6686.55,"end":6686.83},{"text":"in","start":6686.83,"end":6687.07},{"text":"scope,","start":6687.07,"end":6687.51},{"text":"we,","start":6687.51,"end":6687.62},{"text":"we","start":6687.77,"end":6688.01},{"text":"are","start":6688.17,"end":6688.45},{"text":"not","start":6688.45,"end":6688.69},{"text":"adverse","start":6688.69,"end":6689.25},{"text":"to","start":6689.25,"end":6689.53},{"text":"having","start":6689.61,"end":6690.01},{"text":"those","start":6690.01,"end":6690.33},{"text":"services","start":6690.33,"end":6690.65},{"text":"categorized.","start":6691.05,"end":6692.01}]},{"text":"Thank you.","start":6692.01,"end":6692.49,"topics":[],"words":[{"text":"Thank","start":6692.01,"end":6692.25},{"text":"you.","start":6692.25,"end":6692.49}]},{"text":"Thank you, Nigeria.","start":6694.25,"end":6695.33,"topics":[],"words":[{"text":"Thank","start":6694.25,"end":6694.61},{"text":"you,","start":6694.61,"end":6694.77},{"text":"Nigeria.","start":6694.77,"end":6695.33}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":"Africa Group","function":"Representative"}},{"statement_number":76,"paragraphs":[{"sentences":[{"text":"Yeah, I think just to explain the slide that we have up so that we can follow you, the idea is to confirm two issues that we have a broad scope and that we are able or will be able to differentiate between different types of services.","start":6695.33,"end":6715.45,"topics":[],"words":[{"text":"Yeah,","start":6695.33,"end":6695.69},{"text":"I","start":6696.09,"end":6696.33},{"text":"think","start":6696.33,"end":6696.53},{"text":"just","start":6696.53,"end":6696.81},{"text":"to","start":6696.81,"end":6697.13},{"text":"explain","start":6697.37,"end":6698.01},{"text":"the","start":6698.33,"end":6698.65},{"text":"slide","start":6698.65,"end":6699.13},{"text":"that","start":6699.21,"end":6699.49},{"text":"we","start":6699.49,"end":6699.69},{"text":"have","start":6699.69,"end":6699.93},{"text":"up","start":6699.93,"end":6700.25},{"text":"so","start":6700.25,"end":6700.49},{"text":"that","start":6700.49,"end":6700.61},{"text":"we","start":6700.61,"end":6700.89},{"text":"can","start":6700.97,"end":6701.37},{"text":"follow","start":6701.69,"end":6702.05},{"text":"you,","start":6702.05,"end":6702.41},{"text":"the","start":6702.57,"end":6702.85},{"text":"idea","start":6702.85,"end":6703.17},{"text":"is","start":6703.17,"end":6703.37},{"text":"to","start":6703.37,"end":6703.69},{"text":"confirm","start":6705.13,"end":6705.77},{"text":"two","start":6705.85,"end":6706.25},{"text":"issues","start":6706.33,"end":6706.73},{"text":"that","start":6706.89,"end":6707.25},{"text":"we","start":6707.25,"end":6707.53},{"text":"have","start":6707.53,"end":6707.77},{"text":"a","start":6707.77,"end":6707.93},{"text":"broad","start":6707.93,"end":6708.17},{"text":"scope","start":6708.17,"end":6708.73},{"text":"and","start":6709.13,"end":6709.53},{"text":"that","start":6709.53,"end":6709.85},{"text":"we","start":6709.85,"end":6710.09},{"text":"are","start":6710.09,"end":6710.37},{"text":"able","start":6710.37,"end":6710.73},{"text":"or","start":6711.05,"end":6711.37},{"text":"will","start":6711.37,"end":6711.69},{"text":"be","start":6711.69,"end":6712.01},{"text":"able","start":6712.01,"end":6712.33},{"text":"to","start":6712.49,"end":6712.85},{"text":"differentiate","start":6712.85,"end":6713.69},{"text":"between","start":6713.69,"end":6714.09},{"text":"different","start":6714.09,"end":6714.45},{"text":"types","start":6714.45,"end":6714.77},{"text":"of","start":6714.77,"end":6714.98},{"text":"services.","start":6715.21,"end":6715.45}]},{"text":"Those services that are on there, of course, are not the only ones that we might be differentiating because it will be, for instance, other services that we perhaps think that they could be excluded.","start":6716.09,"end":6727.69,"topics":[],"words":[{"text":"Those","start":6716.09,"end":6716.41},{"text":"services","start":6716.41,"end":6716.73},{"text":"that","start":6716.81,"end":6717.09},{"text":"are","start":6717.09,"end":6717.29},{"text":"on","start":6717.29,"end":6717.57},{"text":"there,","start":6717.57,"end":6717.93},{"text":"of","start":6718.01,"end":6718.29},{"text":"course,","start":6718.29,"end":6718.49},{"text":"are","start":6718.49,"end":6718.69},{"text":"not","start":6718.69,"end":6718.85},{"text":"the","start":6718.85,"end":6719.01},{"text":"only","start":6719.01,"end":6719.21},{"text":"ones","start":6719.21,"end":6719.57},{"text":"that","start":6719.57,"end":6719.73},{"text":"we","start":6719.73,"end":6719.93},{"text":"might","start":6719.93,"end":6720.25},{"text":"be","start":6720.49,"end":6720.81},{"text":"differentiating","start":6720.81,"end":6721.69},{"text":"because","start":6721.77,"end":6722.09},{"text":"it","start":6722.09,"end":6722.29},{"text":"will","start":6722.29,"end":6722.49},{"text":"be,","start":6722.49,"end":6722.81},{"text":"for","start":6722.97,"end":6723.25},{"text":"instance,","start":6723.25,"end":6723.65},{"text":"other","start":6723.65,"end":6723.97},{"text":"services","start":6723.97,"end":6724.33},{"text":"that","start":6724.49,"end":6724.85},{"text":"we","start":6724.85,"end":6725.21},{"text":"perhaps","start":6725.21,"end":6725.73},{"text":"think","start":6725.73,"end":6726.05},{"text":"that","start":6726.05,"end":6726.33},{"text":"they","start":6726.33,"end":6726.57},{"text":"could","start":6726.57,"end":6726.77},{"text":"be","start":6726.77,"end":6726.97},{"text":"excluded.","start":6726.97,"end":6727.69}]},{"text":"You know, but you know, these are just ideas and you are the ones who are going to present or tell us, you know, what the next step here are.","start":6728.09,"end":6739.61,"topics":[],"words":[{"text":"You","start":6728.09,"end":6728.37},{"text":"know,","start":6728.37,"end":6728.65},{"text":"but","start":6728.89,"end":6729.29},{"text":"you","start":6729.69,"end":6729.97},{"text":"know,","start":6729.97,"end":6730.25},{"text":"these","start":6730.889,"end":6731.21},{"text":"are","start":6731.21,"end":6731.45},{"text":"just","start":6731.45,"end":6731.69},{"text":"ideas","start":6731.69,"end":6732.13},{"text":"and","start":6732.13,"end":6732.49},{"text":"you","start":6732.49,"end":6732.77},{"text":"are","start":6732.77,"end":6732.93},{"text":"the","start":6732.93,"end":6733.09},{"text":"ones","start":6733.09,"end":6733.33},{"text":"who","start":6733.33,"end":6733.49},{"text":"are","start":6733.49,"end":6733.65},{"text":"going","start":6733.65,"end":6733.85},{"text":"to","start":6733.85,"end":6734.17},{"text":"present","start":6734.81,"end":6735.21},{"text":"or","start":6735.37,"end":6735.69},{"text":"tell","start":6735.69,"end":6735.93},{"text":"us,","start":6735.93,"end":6736.25},{"text":"you","start":6736.65,"end":6736.93},{"text":"know,","start":6736.93,"end":6737.21},{"text":"what","start":6737.45,"end":6737.85},{"text":"the","start":6738.01,"end":6738.29},{"text":"next","start":6738.29,"end":6738.53},{"text":"step","start":6738.53,"end":6738.85},{"text":"here","start":6738.85,"end":6739.21},{"text":"are.","start":6739.21,"end":6739.61}]},{"text":"The way I see it, and I just want to confirm that that's the way I understand it.","start":6740.66,"end":6747.06,"topics":[],"words":[{"text":"The","start":6740.66,"end":6740.74},{"text":"way","start":6740.74,"end":6740.86},{"text":"I","start":6740.86,"end":6741.06},{"text":"see","start":6741.06,"end":6741.3},{"text":"it,","start":6741.3,"end":6741.62},{"text":"and","start":6742.58,"end":6742.9},{"text":"I","start":6742.9,"end":6743.1},{"text":"just","start":6743.1,"end":6743.38},{"text":"want","start":6743.78,"end":6744.1},{"text":"to","start":6744.1,"end":6744.42},{"text":"confirm","start":6744.58,"end":6745.18},{"text":"that","start":6745.18,"end":6745.54},{"text":"that's","start":6745.54,"end":6745.86},{"text":"the","start":6745.86,"end":6745.98},{"text":"way","start":6745.98,"end":6746.14},{"text":"I","start":6746.14,"end":6746.42},{"text":"understand","start":6746.42,"end":6746.78},{"text":"it.","start":6746.78,"end":6747.06}]},{"text":"We keep a broad scope of types of services and we are going to be able to differentiate between different types of services and then we will look into the details of what those different types are, but we're not defining them now.","start":6747.06,"end":6762.74,"topics":[],"words":[{"text":"We","start":6747.06,"end":6747.3},{"text":"keep","start":6747.3,"end":6747.54},{"text":"a","start":6747.54,"end":6747.74},{"text":"broad","start":6747.74,"end":6747.98},{"text":"scope","start":6747.98,"end":6748.38},{"text":"of","start":6748.38,"end":6748.66},{"text":"types","start":6748.66,"end":6749.06},{"text":"of","start":6749.06,"end":6749.26},{"text":"services","start":6749.26,"end":6749.54},{"text":"and","start":6750.02,"end":6750.34},{"text":"we","start":6750.34,"end":6750.58},{"text":"are","start":6750.58,"end":6750.86},{"text":"going","start":6750.86,"end":6751.14},{"text":"to","start":6751.14,"end":6751.3},{"text":"be","start":6751.3,"end":6751.46},{"text":"able","start":6751.46,"end":6751.78},{"text":"to","start":6751.78,"end":6752.1},{"text":"differentiate","start":6752.1,"end":6752.94},{"text":"between","start":6752.94,"end":6753.3},{"text":"different","start":6753.3,"end":6753.66},{"text":"types","start":6753.66,"end":6753.98},{"text":"of","start":6753.98,"end":6754.18},{"text":"services","start":6754.18,"end":6754.5},{"text":"and","start":6755.14,"end":6755.46},{"text":"then","start":6755.46,"end":6755.66},{"text":"we","start":6755.66,"end":6755.82},{"text":"will","start":6755.82,"end":6756.02},{"text":"look","start":6756.02,"end":6756.22},{"text":"into","start":6756.22,"end":6756.459},{"text":"the","start":6756.459,"end":6756.74},{"text":"details","start":6756.74,"end":6757.26},{"text":"of","start":6757.26,"end":6757.42},{"text":"what","start":6757.42,"end":6757.66},{"text":"those","start":6757.66,"end":6758.02},{"text":"different","start":6759.06,"end":6759.46},{"text":"types","start":6759.46,"end":6759.94},{"text":"are,","start":6759.94,"end":6760.26},{"text":"but","start":6760.58,"end":6760.98},{"text":"we're","start":6761.22,"end":6761.62},{"text":"not","start":6761.62,"end":6761.74},{"text":"defining","start":6761.74,"end":6762.18},{"text":"them","start":6762.18,"end":6762.42},{"text":"now.","start":6762.42,"end":6762.74}]}]},{"sentences":[{"text":"If you want to say something like, you know, like Spain just said, you know, professional services online, they will be there and then we will keep, you know, that discussion.","start":6763.78,"end":6773.59,"topics":[],"words":[{"text":"If","start":6763.78,"end":6764.02},{"text":"you","start":6764.02,"end":6764.14},{"text":"want","start":6764.14,"end":6764.3},{"text":"to","start":6764.3,"end":6764.5},{"text":"say","start":6764.5,"end":6764.7},{"text":"something","start":6764.7,"end":6764.98},{"text":"like,","start":6765.14,"end":6765.46},{"text":"you","start":6765.46,"end":6765.66},{"text":"know,","start":6765.66,"end":6765.82},{"text":"like","start":6765.82,"end":6766.1},{"text":"Spain","start":6766.31,"end":6766.63},{"text":"just","start":6766.63,"end":6766.87},{"text":"said,","start":6766.87,"end":6767.11},{"text":"you","start":6767.11,"end":6767.31},{"text":"know,","start":6767.31,"end":6767.59},{"text":"professional","start":6767.83,"end":6768.55},{"text":"services","start":6768.63,"end":6769.03},{"text":"online,","start":6769.11,"end":6769.51},{"text":"they","start":6769.99,"end":6770.31},{"text":"will","start":6770.31,"end":6770.51},{"text":"be","start":6770.51,"end":6770.67},{"text":"there","start":6770.67,"end":6770.95},{"text":"and","start":6770.95,"end":6771.27},{"text":"then","start":6771.27,"end":6771.47},{"text":"we","start":6771.47,"end":6771.63},{"text":"will","start":6771.63,"end":6771.83},{"text":"keep,","start":6771.83,"end":6772.15},{"text":"you","start":6772.23,"end":6772.51},{"text":"know,","start":6772.51,"end":6772.71},{"text":"that","start":6772.71,"end":6772.95},{"text":"discussion.","start":6772.95,"end":6773.59}]},{"text":"So you know, we keep that point here and you're very welcome to include other services that you think could be differentiated now or if you want to discuss it at Nexus, that also possibly, of course, could come up in that discussion.","start":6773.59,"end":6789.99,"topics":[],"words":[{"text":"So","start":6773.59,"end":6773.99},{"text":"you","start":6774.07,"end":6774.31},{"text":"know,","start":6774.31,"end":6774.43},{"text":"we","start":6774.43,"end":6774.63},{"text":"keep","start":6774.63,"end":6774.95},{"text":"that","start":6775.11,"end":6775.43},{"text":"point","start":6775.43,"end":6775.67},{"text":"here","start":6775.67,"end":6775.87},{"text":"and","start":6775.87,"end":6776.15},{"text":"you're","start":6776.15,"end":6776.47},{"text":"very","start":6776.47,"end":6776.63},{"text":"welcome","start":6776.63,"end":6777.11},{"text":"to","start":6777.11,"end":6777.43},{"text":"include","start":6777.75,"end":6778.15},{"text":"other","start":6778.23,"end":6778.63},{"text":"services","start":6779.43,"end":6779.83},{"text":"that","start":6779.91,"end":6780.19},{"text":"you","start":6780.19,"end":6780.39},{"text":"think","start":6780.39,"end":6780.71},{"text":"could","start":6781.35,"end":6781.67},{"text":"be","start":6781.67,"end":6781.87},{"text":"differentiated","start":6781.87,"end":6782.87},{"text":"now","start":6783.19,"end":6783.55},{"text":"or","start":6783.55,"end":6783.79},{"text":"if","start":6783.79,"end":6783.95},{"text":"you","start":6783.95,"end":6784.11},{"text":"want","start":6784.11,"end":6784.31},{"text":"to","start":6784.31,"end":6784.51},{"text":"discuss","start":6784.51,"end":6784.75},{"text":"it","start":6784.75,"end":6784.99},{"text":"at","start":6784.99,"end":6785.19},{"text":"Nexus,","start":6785.19,"end":6785.71},{"text":"that","start":6785.71,"end":6785.95},{"text":"also","start":6785.95,"end":6786.23},{"text":"possibly,","start":6786.23,"end":6786.79},{"text":"of","start":6786.79,"end":6787.03},{"text":"course,","start":6787.03,"end":6787.35},{"text":"could","start":6787.83,"end":6788.19},{"text":"come","start":6788.19,"end":6788.47},{"text":"up","start":6788.47,"end":6788.75},{"text":"in","start":6788.75,"end":6789.03},{"text":"that","start":6789.03,"end":6789.31},{"text":"discussion.","start":6789.31,"end":6789.99}]},{"text":"I have.","start":6790.95,"end":6791.43,"topics":[],"words":[{"text":"I","start":6790.95,"end":6791.23},{"text":"have.","start":6791.23,"end":6791.43}]},{"text":"India, please go ahead.","start":6791.43,"end":6792.55,"topics":[],"words":[{"text":"India,","start":6791.43,"end":6791.75},{"text":"please","start":6791.83,"end":6792.11},{"text":"go","start":6792.11,"end":6792.27},{"text":"ahead.","start":6792.27,"end":6792.55}]},{"text":"Thank you.","start":6793.63,"end":6793.91,"topics":[],"words":[{"text":"Thank","start":6793.63,"end":6793.79},{"text":"you.","start":6793.79,"end":6793.91}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":77,"paragraphs":[{"sentences":[{"text":"Chair.","start":6793.91,"end":6794.19,"topics":[],"words":[{"text":"Chair.","start":6793.91,"end":6794.19}]},{"text":"If one looks at what is written in paragraph 31 of the concept paper which says that the protocol will not include a definition of services except to the extent it excludes certain services from coverage.","start":6795.63,"end":6809.23,"topics":[],"words":[{"text":"If","start":6795.63,"end":6795.99},{"text":"one","start":6795.99,"end":6796.27},{"text":"looks","start":6796.27,"end":6796.55},{"text":"at","start":6796.55,"end":6796.71},{"text":"what","start":6796.71,"end":6796.83},{"text":"is","start":6796.83,"end":6796.95},{"text":"written","start":6796.95,"end":6797.19},{"text":"in","start":6797.19,"end":6797.39},{"text":"paragraph","start":6797.39,"end":6797.91},{"text":"31","start":6797.91,"end":6798.43},{"text":"of","start":6798.43,"end":6798.63},{"text":"the","start":6798.63,"end":6798.79},{"text":"concept","start":6798.79,"end":6799.11},{"text":"paper","start":6799.11,"end":6799.47},{"text":"which","start":6799.63,"end":6799.99},{"text":"says","start":6799.99,"end":6800.27},{"text":"that","start":6800.27,"end":6800.59},{"text":"the","start":6801.07,"end":6801.39},{"text":"protocol","start":6801.39,"end":6801.95},{"text":"will","start":6802.35,"end":6802.67},{"text":"not","start":6802.67,"end":6802.91},{"text":"include","start":6802.91,"end":6803.23},{"text":"a","start":6803.23,"end":6803.47},{"text":"definition","start":6803.47,"end":6804.03},{"text":"of","start":6804.43,"end":6804.75},{"text":"services","start":6804.75,"end":6805.07},{"text":"except","start":6805.23,"end":6805.67},{"text":"to","start":6805.67,"end":6805.79},{"text":"the","start":6805.79,"end":6805.91},{"text":"extent","start":6805.91,"end":6806.47},{"text":"it","start":6806.47,"end":6806.75},{"text":"excludes","start":6806.75,"end":6807.35},{"text":"certain","start":6807.35,"end":6807.67},{"text":"services","start":6807.67,"end":6808.03},{"text":"from","start":6808.35,"end":6808.71},{"text":"coverage.","start":6808.71,"end":6809.23}]},{"text":"And then here on the slide it talks of differentiation.","start":6809.23,"end":6812.19,"topics":[],"words":[{"text":"And","start":6809.23,"end":6809.43},{"text":"then","start":6809.43,"end":6809.71},{"text":"here","start":6809.87,"end":6810.19},{"text":"on","start":6810.19,"end":6810.39},{"text":"the","start":6810.39,"end":6810.51},{"text":"slide","start":6810.51,"end":6810.75},{"text":"it","start":6810.75,"end":6810.95},{"text":"talks","start":6810.95,"end":6811.15},{"text":"of","start":6811.15,"end":6811.31},{"text":"differentiation.","start":6811.31,"end":6812.19}]},{"text":"I think it's more or less the same thing.","start":6812.67,"end":6814.51,"topics":[],"words":[{"text":"I","start":6812.67,"end":6812.95},{"text":"think","start":6812.95,"end":6813.11},{"text":"it's","start":6813.11,"end":6813.35},{"text":"more","start":6813.35,"end":6813.51},{"text":"or","start":6813.51,"end":6813.63},{"text":"less","start":6813.63,"end":6813.79},{"text":"the","start":6813.79,"end":6813.99},{"text":"same","start":6813.99,"end":6814.19},{"text":"thing.","start":6814.19,"end":6814.51}]},{"text":"But one thing that we would like to say, that whatever approach we take, there is no escape from approaching this reality that there are different types of services out there.","start":6815.63,"end":6827.88,"topics":[],"words":[{"text":"But","start":6815.63,"end":6815.95},{"text":"one","start":6815.95,"end":6816.15},{"text":"thing","start":6816.15,"end":6816.31},{"text":"that","start":6816.31,"end":6816.59},{"text":"we","start":6816.59,"end":6816.83},{"text":"would","start":6816.83,"end":6816.99},{"text":"like","start":6816.99,"end":6817.19},{"text":"to","start":6817.19,"end":6817.35},{"text":"say,","start":6817.35,"end":6817.55},{"text":"that","start":6817.55,"end":6817.87},{"text":"whatever","start":6818.44,"end":6818.92},{"text":"approach","start":6818.92,"end":6819.32},{"text":"we","start":6819.4,"end":6819.72},{"text":"take,","start":6819.72,"end":6820.04},{"text":"there","start":6820.92,"end":6821.24},{"text":"is","start":6821.24,"end":6821.44},{"text":"no","start":6821.44,"end":6821.64},{"text":"escape","start":6821.64,"end":6822.12},{"text":"from","start":6822.52,"end":6822.92},{"text":"approaching","start":6823.8,"end":6824.4},{"text":"this","start":6824.4,"end":6824.6},{"text":"reality","start":6824.6,"end":6825.08},{"text":"that","start":6825.08,"end":6825.4},{"text":"there","start":6825.72,"end":6826.04},{"text":"are","start":6826.04,"end":6826.24},{"text":"different","start":6826.24,"end":6826.48},{"text":"types","start":6826.48,"end":6826.8},{"text":"of","start":6826.8,"end":6826.96},{"text":"services","start":6826.96,"end":6827.24},{"text":"out","start":6827.32,"end":6827.6},{"text":"there.","start":6827.6,"end":6827.88}]}]},{"sentences":[{"text":"We can have a broad concept of services, but India is a country which is a largely service driven economy.","start":6828.44,"end":6836.2,"topics":[],"words":[{"text":"We","start":6828.44,"end":6828.72},{"text":"can","start":6828.72,"end":6828.92},{"text":"have","start":6828.92,"end":6829.12},{"text":"a","start":6829.12,"end":6829.28},{"text":"broad","start":6829.28,"end":6829.52},{"text":"concept","start":6829.52,"end":6829.92},{"text":"of","start":6829.92,"end":6830.12},{"text":"services,","start":6830.12,"end":6830.44},{"text":"but","start":6831.16,"end":6831.48},{"text":"India","start":6831.48,"end":6831.8},{"text":"is","start":6831.96,"end":6832.24},{"text":"a","start":6832.24,"end":6832.4},{"text":"country","start":6832.4,"end":6832.68},{"text":"which","start":6832.68,"end":6833.08},{"text":"is","start":6834.2,"end":6834.479},{"text":"a","start":6834.479,"end":6834.64},{"text":"largely","start":6834.64,"end":6835},{"text":"service","start":6835,"end":6835.32},{"text":"driven","start":6835.32,"end":6835.8},{"text":"economy.","start":6835.8,"end":6836.2}]},{"text":"So we understand that there are different types of services out there.","start":6837.32,"end":6840.48,"topics":[],"words":[{"text":"So","start":6837.32,"end":6837.68},{"text":"we","start":6837.68,"end":6837.92},{"text":"understand","start":6837.92,"end":6838.2},{"text":"that","start":6838.28,"end":6838.56},{"text":"there","start":6838.56,"end":6838.72},{"text":"are","start":6838.72,"end":6838.84},{"text":"different","start":6838.84,"end":6839.04},{"text":"types","start":6839.04,"end":6839.4},{"text":"of","start":6839.4,"end":6839.6},{"text":"services","start":6839.6,"end":6839.88},{"text":"out","start":6839.96,"end":6840.24},{"text":"there.","start":6840.24,"end":6840.48}]},{"text":"There are services that form the core activity of the cross border transaction in terms of whether it is software development or IT enabled service.","start":6840.48,"end":6849.12,"topics":[],"words":[{"text":"There","start":6840.48,"end":6840.72},{"text":"are","start":6840.72,"end":6840.88},{"text":"services","start":6840.88,"end":6841.16},{"text":"that","start":6841.24,"end":6841.64},{"text":"form","start":6841.8,"end":6842.2},{"text":"the","start":6842.2,"end":6842.44},{"text":"core","start":6842.44,"end":6842.68},{"text":"activity","start":6842.68,"end":6843.24},{"text":"of","start":6843.32,"end":6843.72},{"text":"the","start":6844,"end":6844.12},{"text":"cross","start":6844.12,"end":6844.36},{"text":"border","start":6844.36,"end":6844.76},{"text":"transaction","start":6844.76,"end":6845.44},{"text":"in","start":6845.84,"end":6846.12},{"text":"terms","start":6846.12,"end":6846.32},{"text":"of","start":6846.32,"end":6846.52},{"text":"whether","start":6846.52,"end":6846.68},{"text":"it","start":6846.68,"end":6846.84},{"text":"is","start":6846.84,"end":6847},{"text":"software","start":6847,"end":6847.36},{"text":"development","start":6847.36,"end":6847.68},{"text":"or","start":6847.84,"end":6848.12},{"text":"IT","start":6848.12,"end":6848.36},{"text":"enabled","start":6848.36,"end":6848.84},{"text":"service.","start":6848.84,"end":6849.12}]},{"text":"There are services that are low value adding services, there are services that are incidental and then there is this whole automated digital services that is taking place.","start":6849.28,"end":6858.24,"topics":[],"words":[{"text":"There","start":6849.28,"end":6849.56},{"text":"are","start":6849.56,"end":6849.72},{"text":"services","start":6849.72,"end":6850},{"text":"that","start":6850,"end":6850.28},{"text":"are","start":6850.28,"end":6850.44},{"text":"low","start":6850.44,"end":6850.64},{"text":"value","start":6850.64,"end":6850.88},{"text":"adding","start":6850.88,"end":6851.24},{"text":"services,","start":6851.24,"end":6851.52},{"text":"there","start":6851.52,"end":6851.84},{"text":"are","start":6851.84,"end":6852},{"text":"services","start":6852,"end":6852.24},{"text":"that","start":6852.24,"end":6852.48},{"text":"are","start":6852.48,"end":6852.64},{"text":"incidental","start":6852.64,"end":6853.36},{"text":"and","start":6854.08,"end":6854.32},{"text":"then","start":6854.32,"end":6854.44},{"text":"there","start":6854.44,"end":6854.6},{"text":"is","start":6854.6,"end":6854.76},{"text":"this","start":6854.76,"end":6855.04},{"text":"whole","start":6855.04,"end":6855.44},{"text":"automated","start":6855.44,"end":6855.88},{"text":"digital","start":6855.88,"end":6856.24},{"text":"services","start":6856.32,"end":6856.72},{"text":"that","start":6856.8,"end":6857.2},{"text":"is","start":6857.28,"end":6857.6},{"text":"taking","start":6857.6,"end":6857.88},{"text":"place.","start":6857.88,"end":6858.24}]},{"text":"There are services that have solutions under the current framework which are acceptable.","start":6858.48,"end":6863.76,"topics":[],"words":[{"text":"There","start":6858.48,"end":6858.76},{"text":"are","start":6858.76,"end":6858.92},{"text":"services","start":6858.92,"end":6859.2},{"text":"that","start":6859.36,"end":6859.76},{"text":"have","start":6859.92,"end":6860.32},{"text":"solutions","start":6860.32,"end":6860.88},{"text":"under","start":6860.88,"end":6861.16},{"text":"the","start":6861.16,"end":6861.36},{"text":"current","start":6861.36,"end":6861.68},{"text":"framework","start":6862.16,"end":6862.72},{"text":"which","start":6862.72,"end":6862.92},{"text":"are","start":6862.92,"end":6863.12},{"text":"acceptable.","start":6863.12,"end":6863.76}]}]},{"sentences":[{"text":"There are certain services which have escaped that nexus.","start":6864,"end":6869.3,"topics":[],"words":[{"text":"There","start":6864,"end":6864.28},{"text":"are","start":6864.28,"end":6864.48},{"text":"certain","start":6864.48,"end":6864.8},{"text":"services","start":6865.36,"end":6865.76},{"text":"which","start":6865.84,"end":6866.24},{"text":"have","start":6866.24,"end":6866.56},{"text":"escaped","start":6866.56,"end":6867.2},{"text":"that","start":6868.48,"end":6868.8},{"text":"nexus.","start":6868.8,"end":6869.3}]},{"text":"So that we will have to differentiate these services, that we will have to maybe list them out, that we will have to possibly come up with different type of solutions.","start":6870.09,"end":6881.77,"topics":[],"words":[{"text":"So","start":6870.09,"end":6870.33},{"text":"that","start":6870.73,"end":6871.09},{"text":"we","start":6871.09,"end":6871.33},{"text":"will","start":6871.33,"end":6871.53},{"text":"have","start":6871.53,"end":6871.73},{"text":"to","start":6871.73,"end":6871.93},{"text":"differentiate","start":6871.93,"end":6872.65},{"text":"these","start":6872.97,"end":6873.29},{"text":"services,","start":6873.29,"end":6873.61},{"text":"that","start":6874.01,"end":6874.37},{"text":"we","start":6874.37,"end":6874.61},{"text":"will","start":6874.61,"end":6874.81},{"text":"have","start":6874.81,"end":6875.01},{"text":"to","start":6875.01,"end":6875.29},{"text":"maybe","start":6876.09,"end":6876.57},{"text":"list","start":6876.57,"end":6876.81},{"text":"them","start":6876.81,"end":6877.01},{"text":"out,","start":6877.01,"end":6877.29},{"text":"that","start":6877.69,"end":6878.01},{"text":"we","start":6878.01,"end":6878.21},{"text":"will","start":6878.21,"end":6878.37},{"text":"have","start":6878.37,"end":6878.57},{"text":"to","start":6878.57,"end":6878.89},{"text":"possibly","start":6879.53,"end":6880.09},{"text":"come","start":6880.09,"end":6880.29},{"text":"up","start":6880.29,"end":6880.41},{"text":"with","start":6880.41,"end":6880.57},{"text":"different","start":6880.57,"end":6880.81},{"text":"type","start":6880.81,"end":6881.09},{"text":"of","start":6881.09,"end":6881.29},{"text":"solutions.","start":6881.29,"end":6881.77}]},{"text":"That is something that we cannot shy away from.","start":6882.09,"end":6884.57,"topics":[],"words":[{"text":"That","start":6882.09,"end":6882.37},{"text":"is","start":6882.37,"end":6882.57},{"text":"something","start":6882.57,"end":6882.81},{"text":"that","start":6882.81,"end":6883.05},{"text":"we","start":6883.05,"end":6883.29},{"text":"cannot","start":6883.29,"end":6883.73},{"text":"shy","start":6883.73,"end":6884.01},{"text":"away","start":6884.01,"end":6884.25},{"text":"from.","start":6884.25,"end":6884.57}]},{"text":"So I think that in whatever way we describe it, whether we say that we will have a broad concept and then we will have carve outs out of that or right from the word go, we will list them out.","start":6884.81,"end":6895.13,"topics":[],"words":[{"text":"So","start":6884.81,"end":6885.05},{"text":"I","start":6885.05,"end":6885.17},{"text":"think","start":6885.17,"end":6885.329},{"text":"that","start":6885.329,"end":6885.61},{"text":"in","start":6886.33,"end":6886.61},{"text":"whatever","start":6886.61,"end":6886.97},{"text":"way","start":6886.97,"end":6887.21},{"text":"we","start":6887.21,"end":6887.41},{"text":"describe","start":6887.41,"end":6887.89},{"text":"it,","start":6887.89,"end":6888.17},{"text":"whether","start":6888.17,"end":6888.49},{"text":"we","start":6888.49,"end":6888.73},{"text":"say","start":6888.73,"end":6888.97},{"text":"that","start":6888.97,"end":6889.17},{"text":"we","start":6889.17,"end":6889.33},{"text":"will","start":6889.33,"end":6889.49},{"text":"have","start":6889.49,"end":6889.65},{"text":"a","start":6889.65,"end":6889.77},{"text":"broad","start":6889.77,"end":6889.97},{"text":"concept","start":6889.97,"end":6890.45},{"text":"and","start":6890.45,"end":6890.61},{"text":"then","start":6890.61,"end":6890.77},{"text":"we","start":6890.77,"end":6890.93},{"text":"will","start":6890.93,"end":6891.09},{"text":"have","start":6891.09,"end":6891.25},{"text":"carve","start":6891.25,"end":6891.57},{"text":"outs","start":6891.57,"end":6891.85},{"text":"out","start":6891.85,"end":6891.97},{"text":"of","start":6891.97,"end":6892.13},{"text":"that","start":6892.13,"end":6892.41},{"text":"or","start":6892.57,"end":6892.89},{"text":"right","start":6892.89,"end":6893.17},{"text":"from","start":6893.17,"end":6893.41},{"text":"the","start":6893.41,"end":6893.53},{"text":"word","start":6893.53,"end":6893.73},{"text":"go,","start":6893.73,"end":6893.97},{"text":"we","start":6893.97,"end":6894.21},{"text":"will","start":6894.21,"end":6894.41},{"text":"list","start":6894.41,"end":6894.65},{"text":"them","start":6894.65,"end":6894.85},{"text":"out.","start":6894.85,"end":6895.13}]},{"text":"We believe we are eventually doing the same thing and we should be prepared for that.","start":6896.46,"end":6900.22,"topics":[],"words":[{"text":"We","start":6896.46,"end":6896.62},{"text":"believe","start":6896.62,"end":6896.86},{"text":"we","start":6896.86,"end":6897.02},{"text":"are","start":6897.02,"end":6897.14},{"text":"eventually","start":6897.14,"end":6897.5},{"text":"doing","start":6897.5,"end":6897.74},{"text":"the","start":6897.74,"end":6897.94},{"text":"same","start":6897.94,"end":6898.14},{"text":"thing","start":6898.14,"end":6898.46},{"text":"and","start":6898.54,"end":6898.86},{"text":"we","start":6898.86,"end":6899.06},{"text":"should","start":6899.06,"end":6899.22},{"text":"be","start":6899.22,"end":6899.38},{"text":"prepared","start":6899.38,"end":6899.78},{"text":"for","start":6899.78,"end":6899.94},{"text":"that.","start":6899.94,"end":6900.22}]}]},{"sentences":[{"text":"That is the only way that we will be able to address this issue in such a way that it will serve the purpose of all of those of us around the table.","start":6900.46,"end":6910.42,"topics":[],"words":[{"text":"That","start":6900.46,"end":6900.82},{"text":"is","start":6900.82,"end":6901.18},{"text":"the","start":6901.26,"end":6901.54},{"text":"only","start":6901.54,"end":6901.74},{"text":"way","start":6901.74,"end":6901.94},{"text":"that","start":6901.94,"end":6902.1},{"text":"we","start":6902.1,"end":6902.26},{"text":"will","start":6902.26,"end":6902.54},{"text":"be","start":6902.7,"end":6902.98},{"text":"able","start":6902.98,"end":6903.18},{"text":"to","start":6903.18,"end":6903.38},{"text":"address","start":6903.38,"end":6903.62},{"text":"this","start":6903.62,"end":6903.9},{"text":"issue","start":6903.9,"end":6904.22},{"text":"in","start":6905.98,"end":6906.26},{"text":"such","start":6906.26,"end":6906.46},{"text":"a","start":6906.46,"end":6906.62},{"text":"way","start":6906.62,"end":6906.74},{"text":"that","start":6906.74,"end":6906.9},{"text":"it","start":6906.9,"end":6907.06},{"text":"will","start":6907.06,"end":6907.22},{"text":"serve","start":6907.22,"end":6907.46},{"text":"the","start":6907.46,"end":6907.62},{"text":"purpose","start":6907.62,"end":6907.94},{"text":"of","start":6907.94,"end":6908.1},{"text":"all","start":6908.1,"end":6908.26},{"text":"of","start":6908.26,"end":6908.54},{"text":"those","start":6908.62,"end":6909.02},{"text":"of","start":6909.18,"end":6909.46},{"text":"us","start":6909.46,"end":6909.66},{"text":"around","start":6909.66,"end":6909.94},{"text":"the","start":6909.94,"end":6910.14},{"text":"table.","start":6910.14,"end":6910.42}]},{"text":"Thank you.","start":6910.42,"end":6910.94,"topics":[],"words":[{"text":"Thank","start":6910.42,"end":6910.7},{"text":"you.","start":6910.7,"end":6910.94}]},{"text":"Thank you very much.","start":6911.98,"end":6912.82,"topics":[],"words":[{"text":"Thank","start":6911.98,"end":6912.3},{"text":"you","start":6912.3,"end":6912.42},{"text":"very","start":6912.42,"end":6912.58},{"text":"much.","start":6912.58,"end":6912.82}]},{"text":"India, I have United Arab Emirates.","start":6912.82,"end":6915.9,"topics":[],"words":[{"text":"India,","start":6912.82,"end":6913.18},{"text":"I","start":6913.58,"end":6913.9},{"text":"have","start":6913.9,"end":6914.22},{"text":"United","start":6914.3,"end":6914.7},{"text":"Arab","start":6914.86,"end":6915.34},{"text":"Emirates.","start":6915.34,"end":6915.9}]},{"text":"Please go ahead.","start":6915.9,"end":6916.7,"topics":[],"words":[{"text":"Please","start":6915.9,"end":6916.22},{"text":"go","start":6916.22,"end":6916.42},{"text":"ahead.","start":6916.42,"end":6916.7}]}]}],"speaker":{"name":null,"affiliation":"IND","affiliation_full":"India","group":null,"function":"Representative"}},{"statement_number":78,"paragraphs":[{"sentences":[{"text":"Thank you, Madam Kholid, first we just wanted to extend our thanks for the production of these papers in advance, which has given us a good amount of time to consider what's being proposed just in terms of what's on the screen there.","start":6919.34,"end":6935.18,"topics":[],"words":[{"text":"Thank","start":6919.34,"end":6919.66},{"text":"you,","start":6919.66,"end":6919.9},{"text":"Madam","start":6920.06,"end":6920.5},{"text":"Kholid,","start":6920.5,"end":6921.1},{"text":"first","start":6921.82,"end":6921.94},{"text":"we","start":6921.94,"end":6922.1},{"text":"just","start":6922.1,"end":6922.26},{"text":"wanted","start":6922.26,"end":6922.58},{"text":"to","start":6922.58,"end":6922.74},{"text":"extend","start":6922.74,"end":6923.06},{"text":"our","start":6923.06,"end":6923.34},{"text":"thanks","start":6923.34,"end":6923.74},{"text":"for","start":6924.46,"end":6924.78},{"text":"the","start":6924.78,"end":6924.98},{"text":"production","start":6924.98,"end":6925.38},{"text":"of","start":6925.38,"end":6925.54},{"text":"these","start":6925.54,"end":6925.7},{"text":"papers","start":6925.7,"end":6926.3},{"text":"in","start":6926.38,"end":6926.66},{"text":"advance,","start":6926.66,"end":6927.02},{"text":"which","start":6927.02,"end":6927.26},{"text":"has","start":6927.26,"end":6927.46},{"text":"given","start":6927.46,"end":6927.62},{"text":"us","start":6927.62,"end":6927.9},{"text":"a","start":6928.46,"end":6928.74},{"text":"good","start":6928.74,"end":6928.9},{"text":"amount","start":6928.9,"end":6929.1},{"text":"of","start":6929.1,"end":6929.22},{"text":"time","start":6929.22,"end":6929.42},{"text":"to","start":6929.42,"end":6929.74},{"text":"consider","start":6930.22,"end":6930.62},{"text":"what's","start":6931.1,"end":6931.54},{"text":"being","start":6931.54,"end":6931.74},{"text":"proposed","start":6931.74,"end":6932.22},{"text":"just","start":6932.62,"end":6933.02},{"text":"in","start":6933.34,"end":6933.62},{"text":"terms","start":6933.62,"end":6933.82},{"text":"of","start":6933.82,"end":6933.98},{"text":"what's","start":6933.98,"end":6934.22},{"text":"on","start":6934.22,"end":6934.34},{"text":"the","start":6934.34,"end":6934.5},{"text":"screen","start":6934.5,"end":6934.82},{"text":"there.","start":6934.82,"end":6935.18}]},{"text":"It is our view that intragroup services should not be called out separately or distinguished separately, but rather the focus should be on the functional profile of the service itself.","start":6935.82,"end":6948.39,"topics":[],"words":[{"text":"It","start":6935.82,"end":6936.1},{"text":"is","start":6936.1,"end":6936.38},{"text":"our","start":6936.7,"end":6937.02},{"text":"view","start":6937.02,"end":6937.3},{"text":"that","start":6937.3,"end":6937.66},{"text":"intragroup","start":6938.14,"end":6938.86},{"text":"services","start":6938.86,"end":6939.18},{"text":"should","start":6939.98,"end":6940.3},{"text":"not","start":6940.3,"end":6940.5},{"text":"be","start":6940.5,"end":6940.74},{"text":"called","start":6940.74,"end":6941.06},{"text":"out","start":6941.06,"end":6941.42},{"text":"separately","start":6941.58,"end":6942.06},{"text":"or","start":6942.06,"end":6942.26},{"text":"distinguished","start":6942.26,"end":6943.02},{"text":"separately,","start":6943.1,"end":6943.62},{"text":"but","start":6943.62,"end":6943.86},{"text":"rather","start":6943.86,"end":6944.14},{"text":"the","start":6944.14,"end":6944.34},{"text":"focus","start":6944.34,"end":6944.58},{"text":"should","start":6944.58,"end":6944.82},{"text":"be","start":6944.82,"end":6944.98},{"text":"on","start":6944.98,"end":6945.26},{"text":"the","start":6945.66,"end":6945.94},{"text":"functional","start":6945.94,"end":6946.38},{"text":"profile","start":6946.38,"end":6946.82},{"text":"of","start":6946.82,"end":6946.98},{"text":"the","start":6946.98,"end":6947.14},{"text":"service","start":6947.14,"end":6947.42},{"text":"itself.","start":6947.99,"end":6948.39}]},{"text":"This of course is subject to the intra group service being considered an intra group service under the benefits test of the UN Transfer Pricing Manual.","start":6949.27,"end":6958.07,"topics":[],"words":[{"text":"This","start":6949.27,"end":6949.67},{"text":"of","start":6949.67,"end":6949.95},{"text":"course","start":6949.95,"end":6950.15},{"text":"is","start":6950.15,"end":6950.35},{"text":"subject","start":6950.35,"end":6950.75},{"text":"to","start":6950.75,"end":6951.07},{"text":"the","start":6951.07,"end":6951.27},{"text":"intra","start":6951.27,"end":6951.51},{"text":"group","start":6951.51,"end":6951.75},{"text":"service","start":6951.75,"end":6952.07},{"text":"being","start":6952.47,"end":6952.79},{"text":"considered","start":6952.79,"end":6953.35},{"text":"an","start":6953.35,"end":6953.55},{"text":"intra","start":6953.55,"end":6953.79},{"text":"group","start":6953.79,"end":6954.03},{"text":"service","start":6954.03,"end":6954.35},{"text":"under","start":6954.35,"end":6954.67},{"text":"the","start":6954.67,"end":6955.03},{"text":"benefits","start":6955.27,"end":6955.91},{"text":"test","start":6955.91,"end":6956.11},{"text":"of","start":6956.11,"end":6956.23},{"text":"the","start":6956.23,"end":6956.39},{"text":"UN","start":6956.39,"end":6956.71},{"text":"Transfer","start":6956.71,"end":6957.19},{"text":"Pricing","start":6957.19,"end":6957.59},{"text":"Manual.","start":6957.59,"end":6958.07}]},{"text":"Thank you.","start":6958.23,"end":6958.79,"topics":[],"words":[{"text":"Thank","start":6958.23,"end":6958.55},{"text":"you.","start":6958.55,"end":6958.79}]},{"text":"Thank you.","start":6960.79,"end":6961.43,"topics":[],"words":[{"text":"Thank","start":6960.79,"end":6961.15},{"text":"you.","start":6961.15,"end":6961.43}]}]},{"sentences":[{"text":"Thank you very much.","start":6961.75,"end":6962.63,"topics":[],"words":[{"text":"Thank","start":6961.75,"end":6962.11},{"text":"you","start":6962.11,"end":6962.27},{"text":"very","start":6962.27,"end":6962.43},{"text":"much.","start":6962.43,"end":6962.63}]},{"text":"United Arab Emirates.","start":6962.63,"end":6963.67,"topics":[],"words":[{"text":"United","start":6962.63,"end":6962.95},{"text":"Arab","start":6962.95,"end":6963.31},{"text":"Emirates.","start":6963.31,"end":6963.67}]},{"text":"I have Switzerland.","start":6963.99,"end":6965.19,"topics":[],"words":[{"text":"I","start":6963.99,"end":6964.27},{"text":"have","start":6964.27,"end":6964.51},{"text":"Switzerland.","start":6964.51,"end":6965.19}]},{"text":"Please go ahead.","start":6965.19,"end":6965.99,"topics":[],"words":[{"text":"Please","start":6965.19,"end":6965.51},{"text":"go","start":6965.51,"end":6965.71},{"text":"ahead.","start":6965.71,"end":6965.99}]}]}],"speaker":{"name":null,"affiliation":"ARE","affiliation_full":"United Arab Emirates","group":null,"function":"Representative"}},{"statement_number":79,"paragraphs":[{"sentences":[{"text":"Howdy this morning.","start":6969.51,"end":6971.11,"topics":[],"words":[{"text":"Howdy","start":6969.51,"end":6970.23},{"text":"this","start":6970.39,"end":6970.75},{"text":"morning.","start":6970.75,"end":6971.11}]},{"text":"It's nice to see you, madam.","start":6972.79,"end":6974.23,"topics":[],"words":[{"text":"It's","start":6972.79,"end":6973.15},{"text":"nice","start":6973.15,"end":6973.35},{"text":"to","start":6973.35,"end":6973.47},{"text":"see","start":6973.47,"end":6973.63},{"text":"you,","start":6973.63,"end":6973.87},{"text":"madam.","start":6973.87,"end":6974.23}]},{"text":"Khalid.","start":6974.23,"end":6974.79,"topics":[],"words":[{"text":"Khalid.","start":6974.23,"end":6974.79}]},{"text":"I've been watching the super bowl, so I'm thinking I'm getting a little American here with my greetings.","start":6975.23,"end":6978.99,"topics":[],"words":[{"text":"I've","start":6975.23,"end":6975.47},{"text":"been","start":6975.47,"end":6975.55},{"text":"watching","start":6975.55,"end":6975.75},{"text":"the","start":6975.75,"end":6975.91},{"text":"super","start":6975.91,"end":6976.07},{"text":"bowl,","start":6976.07,"end":6976.39},{"text":"so","start":6976.39,"end":6976.51},{"text":"I'm","start":6976.51,"end":6976.67},{"text":"thinking","start":6976.67,"end":6976.99},{"text":"I'm","start":6976.99,"end":6977.23},{"text":"getting","start":6977.23,"end":6977.35},{"text":"a","start":6977.35,"end":6977.47},{"text":"little","start":6977.47,"end":6977.59},{"text":"American","start":6977.59,"end":6977.87},{"text":"here","start":6977.95,"end":6978.23},{"text":"with","start":6978.23,"end":6978.39},{"text":"my","start":6978.39,"end":6978.55},{"text":"greetings.","start":6978.55,"end":6978.99}]}]},{"sentences":[{"text":"I hope you all had a good weekend with the cold Regarding differentiation, I would say it would be very important to differentiate, if I can pronounce it, the different types of services.","start":6981.71,"end":6996.27,"topics":[],"words":[{"text":"I","start":6981.71,"end":6981.95},{"text":"hope","start":6981.95,"end":6982.07},{"text":"you","start":6982.07,"end":6982.23},{"text":"all","start":6982.23,"end":6982.39},{"text":"had","start":6982.39,"end":6982.59},{"text":"a","start":6982.59,"end":6982.79},{"text":"good","start":6982.79,"end":6983.03},{"text":"weekend","start":6983.03,"end":6983.63},{"text":"with","start":6984.35,"end":6984.63},{"text":"the","start":6984.63,"end":6984.83},{"text":"cold","start":6984.83,"end":6985.31},{"text":"Regarding","start":6987.07,"end":6987.63},{"text":"differentiation,","start":6987.63,"end":6988.67},{"text":"I","start":6988.83,"end":6989.07},{"text":"would","start":6989.07,"end":6989.23},{"text":"say","start":6989.23,"end":6989.43},{"text":"it","start":6989.43,"end":6989.63},{"text":"would","start":6989.63,"end":6989.83},{"text":"be","start":6989.83,"end":6989.99},{"text":"very","start":6989.99,"end":6990.15},{"text":"important","start":6990.15,"end":6990.43},{"text":"to","start":6990.51,"end":6990.91},{"text":"differentiate,","start":6991.79,"end":6993.11},{"text":"if","start":6993.11,"end":6993.31},{"text":"I","start":6993.31,"end":6993.39},{"text":"can","start":6993.39,"end":6993.51},{"text":"pronounce","start":6993.51,"end":6993.91},{"text":"it,","start":6993.91,"end":6994.19},{"text":"the","start":6994.91,"end":6995.19},{"text":"different","start":6995.19,"end":6995.43},{"text":"types","start":6995.43,"end":6995.75},{"text":"of","start":6995.75,"end":6995.95},{"text":"services.","start":6995.95,"end":6996.27}]},{"text":"I mean in our virtual discussions we talked about traditional services and then we have the notion of digitally delivered services which are the traditional ones that now can be done remotely.","start":6996.51,"end":7009.35,"topics":[],"words":[{"text":"I","start":6996.51,"end":6996.79},{"text":"mean","start":6996.79,"end":6997.07},{"text":"in","start":6997.39,"end":6997.67},{"text":"our","start":6997.67,"end":6997.83},{"text":"virtual","start":6997.83,"end":6998.23},{"text":"discussions","start":6998.23,"end":6998.83},{"text":"we","start":6999.71,"end":7000.03},{"text":"talked","start":7000.03,"end":7000.31},{"text":"about","start":7000.31,"end":7000.51},{"text":"traditional","start":7000.51,"end":7001.23},{"text":"services","start":7001.55,"end":7001.95},{"text":"and","start":7002.71,"end":7002.83},{"text":"then","start":7002.83,"end":7002.99},{"text":"we","start":7002.99,"end":7003.11},{"text":"have","start":7003.11,"end":7003.23},{"text":"the","start":7003.23,"end":7003.39},{"text":"notion","start":7003.39,"end":7003.75},{"text":"of","start":7003.91,"end":7004.31},{"text":"digitally","start":7004.31,"end":7005.03},{"text":"delivered","start":7005.03,"end":7005.71},{"text":"services","start":7005.71,"end":7006.07},{"text":"which","start":7006.07,"end":7006.35},{"text":"are","start":7006.35,"end":7006.51},{"text":"the","start":7006.51,"end":7006.67},{"text":"traditional","start":7006.67,"end":7007.15},{"text":"ones","start":7007.15,"end":7007.39},{"text":"that","start":7007.39,"end":7007.59},{"text":"now","start":7007.59,"end":7007.83},{"text":"can","start":7007.83,"end":7008.03},{"text":"be","start":7008.03,"end":7008.27},{"text":"done","start":7008.27,"end":7008.63},{"text":"remotely.","start":7008.63,"end":7009.35}]},{"text":"And if we go back to our discussions last summer of all the different situations, I think we also had cases where we agreed that the rules didn't need to be changed, that physical presence was still the applicable principle.","start":7010.87,"end":7024.31,"topics":[],"words":[{"text":"And","start":7010.87,"end":7011.15},{"text":"if","start":7011.15,"end":7011.31},{"text":"we","start":7011.31,"end":7011.47},{"text":"go","start":7011.47,"end":7011.63},{"text":"back","start":7011.63,"end":7011.87},{"text":"to","start":7011.87,"end":7012.23},{"text":"our","start":7012.23,"end":7012.55},{"text":"discussions","start":7012.55,"end":7013.07},{"text":"last","start":7013.07,"end":7013.35},{"text":"summer","start":7013.35,"end":7013.71},{"text":"of","start":7013.71,"end":7013.87},{"text":"all","start":7013.87,"end":7014.03},{"text":"the","start":7014.03,"end":7014.19},{"text":"different","start":7014.19,"end":7014.47},{"text":"situations,","start":7014.71,"end":7015.39},{"text":"I","start":7015.39,"end":7015.51},{"text":"think","start":7015.51,"end":7015.63},{"text":"we","start":7015.63,"end":7015.75},{"text":"also","start":7015.75,"end":7015.91},{"text":"had","start":7015.91,"end":7016.11},{"text":"cases","start":7016.11,"end":7016.39},{"text":"where","start":7016.39,"end":7016.79},{"text":"we","start":7016.95,"end":7017.35},{"text":"agreed","start":7017.67,"end":7018.19},{"text":"that","start":7018.19,"end":7018.35},{"text":"the","start":7018.35,"end":7018.51},{"text":"rules","start":7018.51,"end":7018.79},{"text":"didn't","start":7018.79,"end":7019.07},{"text":"need","start":7019.07,"end":7019.23},{"text":"to","start":7019.23,"end":7019.39},{"text":"be","start":7019.39,"end":7019.63},{"text":"changed,","start":7019.63,"end":7020.15},{"text":"that","start":7020.15,"end":7020.47},{"text":"physical","start":7020.79,"end":7021.31},{"text":"presence","start":7021.31,"end":7021.83},{"text":"was","start":7022.23,"end":7022.63},{"text":"still","start":7022.63,"end":7022.95},{"text":"the","start":7022.95,"end":7023.19},{"text":"applicable","start":7023.19,"end":7023.71},{"text":"principle.","start":7023.71,"end":7024.31}]},{"text":"So it'll be important to differentiate between all those different types of situations.","start":7024.71,"end":7030.56,"topics":[],"words":[{"text":"So","start":7024.71,"end":7024.99},{"text":"it'll","start":7024.99,"end":7025.19},{"text":"be","start":7025.19,"end":7025.39},{"text":"important","start":7025.39,"end":7025.75},{"text":"to","start":7025.75,"end":7026.15},{"text":"differentiate","start":7026.71,"end":7027.75},{"text":"between","start":7027.75,"end":7028.15},{"text":"all","start":7028.15,"end":7028.43},{"text":"those","start":7028.43,"end":7028.67},{"text":"different","start":7028.67,"end":7028.99},{"text":"types","start":7028.99,"end":7029.31},{"text":"of","start":7029.31,"end":7029.59},{"text":"situations.","start":7030.04,"end":7030.56}]},{"text":"And then of course next to that you have automatic digital services that has a whole category in itself.","start":7030.56,"end":7037.64,"topics":[],"words":[{"text":"And","start":7030.56,"end":7030.72},{"text":"then","start":7030.72,"end":7030.88},{"text":"of","start":7030.88,"end":7031.04},{"text":"course","start":7031.04,"end":7031.32},{"text":"next","start":7031.48,"end":7031.8},{"text":"to","start":7031.8,"end":7032},{"text":"that","start":7032,"end":7032.28},{"text":"you","start":7032.76,"end":7033.08},{"text":"have","start":7033.08,"end":7033.4},{"text":"automatic","start":7033.8,"end":7034.44},{"text":"digital","start":7034.44,"end":7034.76},{"text":"services","start":7034.76,"end":7035.16},{"text":"that","start":7035.24,"end":7035.56},{"text":"has","start":7035.56,"end":7035.76},{"text":"a","start":7035.76,"end":7035.92},{"text":"whole","start":7035.92,"end":7036.16},{"text":"category","start":7036.16,"end":7036.68},{"text":"in","start":7036.92,"end":7037.2},{"text":"itself.","start":7037.2,"end":7037.64}]}]},{"sentences":[{"text":"And as we reflect on this, I think we also have to keep in mind the fact that if we go down a line of a gross based taxation, then it's important to know if we're in a high profit margin or low profit margins.","start":7038.36,"end":7054.28,"topics":[],"words":[{"text":"And","start":7038.36,"end":7038.64},{"text":"as","start":7038.64,"end":7038.84},{"text":"we","start":7038.84,"end":7039.04},{"text":"reflect","start":7039.04,"end":7039.4},{"text":"on","start":7039.4,"end":7039.64},{"text":"this,","start":7039.64,"end":7039.96},{"text":"I","start":7040.12,"end":7040.4},{"text":"think","start":7040.4,"end":7040.6},{"text":"we","start":7040.6,"end":7040.84},{"text":"also","start":7040.84,"end":7041.08},{"text":"have","start":7041.08,"end":7041.28},{"text":"to","start":7041.28,"end":7041.4},{"text":"keep","start":7041.4,"end":7041.56},{"text":"in","start":7041.56,"end":7041.76},{"text":"mind","start":7041.76,"end":7042.04},{"text":"the","start":7042.2,"end":7042.6},{"text":"fact","start":7043.88,"end":7044.2},{"text":"that","start":7044.2,"end":7044.52},{"text":"if","start":7045.32,"end":7045.639},{"text":"we","start":7045.639,"end":7045.8},{"text":"go","start":7045.8,"end":7045.919},{"text":"down","start":7045.919,"end":7046.12},{"text":"a","start":7046.12,"end":7046.32},{"text":"line","start":7046.32,"end":7046.48},{"text":"of","start":7046.48,"end":7046.76},{"text":"a","start":7046.76,"end":7047.04},{"text":"gross","start":7047.04,"end":7047.36},{"text":"based","start":7047.36,"end":7047.68},{"text":"taxation,","start":7047.68,"end":7048.36},{"text":"then","start":7048.44,"end":7048.84},{"text":"it's","start":7049.24,"end":7049.68},{"text":"important","start":7049.68,"end":7049.96},{"text":"to","start":7049.96,"end":7050.24},{"text":"know","start":7050.24,"end":7050.44},{"text":"if","start":7050.44,"end":7050.64},{"text":"we're","start":7050.64,"end":7050.84},{"text":"in","start":7050.84,"end":7050.96},{"text":"a","start":7050.96,"end":7051.12},{"text":"high","start":7051.12,"end":7051.4},{"text":"profit","start":7051.64,"end":7052.2},{"text":"margin","start":7052.2,"end":7052.6},{"text":"or","start":7052.6,"end":7052.92},{"text":"low","start":7052.92,"end":7053.16},{"text":"profit","start":7053.16,"end":7053.68},{"text":"margins.","start":7053.68,"end":7054.28}]},{"text":"We talked about all the difficulties with gross taxation when it's a low profit margin.","start":7054.28,"end":7059.79,"topics":[],"words":[{"text":"We","start":7054.28,"end":7054.6},{"text":"talked","start":7054.6,"end":7054.92},{"text":"about","start":7054.92,"end":7055.12},{"text":"all","start":7055.12,"end":7055.36},{"text":"the","start":7055.36,"end":7055.52},{"text":"difficulties","start":7055.52,"end":7056.2},{"text":"with","start":7056.83,"end":7057.07},{"text":"gross","start":7057.23,"end":7057.63},{"text":"taxation","start":7057.63,"end":7058.19},{"text":"when","start":7058.27,"end":7058.55},{"text":"it's","start":7058.55,"end":7058.75},{"text":"a","start":7058.75,"end":7058.83},{"text":"low","start":7058.83,"end":7058.99},{"text":"profit","start":7058.99,"end":7059.39},{"text":"margin.","start":7059.39,"end":7059.79}]},{"text":"Because reality is if we even a relatively low tax rate might eat up all the profit in the market jurisdiction.","start":7060.99,"end":7071.15,"topics":[],"words":[{"text":"Because","start":7060.99,"end":7061.35},{"text":"reality","start":7061.35,"end":7061.91},{"text":"is","start":7061.91,"end":7062.27},{"text":"if","start":7062.35,"end":7062.67},{"text":"we","start":7062.67,"end":7062.99},{"text":"even","start":7063.07,"end":7063.47},{"text":"a","start":7063.87,"end":7064.19},{"text":"relatively","start":7064.19,"end":7064.99},{"text":"low","start":7064.99,"end":7065.31},{"text":"tax","start":7066.27,"end":7066.67},{"text":"rate","start":7066.75,"end":7067.15},{"text":"might","start":7067.47,"end":7067.83},{"text":"eat","start":7067.83,"end":7068.15},{"text":"up","start":7068.15,"end":7068.39},{"text":"all","start":7068.39,"end":7068.67},{"text":"the","start":7068.67,"end":7068.91},{"text":"profit","start":7068.91,"end":7069.47},{"text":"in","start":7069.47,"end":7069.79},{"text":"the","start":7069.79,"end":7069.99},{"text":"market","start":7069.99,"end":7070.27},{"text":"jurisdiction.","start":7070.27,"end":7071.15}]},{"text":"If it is a low profit tax, low profit business, a typical low profit business.","start":7071.47,"end":7079.87,"topics":[],"words":[{"text":"If","start":7071.47,"end":7071.87},{"text":"it","start":7072.03,"end":7072.389},{"text":"is","start":7072.389,"end":7072.75},{"text":"a","start":7072.75,"end":7073.15},{"text":"low","start":7073.23,"end":7073.59},{"text":"profit","start":7073.59,"end":7074.15},{"text":"tax,","start":7074.15,"end":7074.51},{"text":"low","start":7074.91,"end":7075.23},{"text":"profit","start":7075.23,"end":7075.79},{"text":"business,","start":7077.23,"end":7077.63},{"text":"a","start":7078.27,"end":7078.55},{"text":"typical","start":7078.55,"end":7078.83},{"text":"low","start":7078.83,"end":7079.07},{"text":"profit","start":7079.07,"end":7079.51},{"text":"business.","start":7079.51,"end":7079.87}]},{"text":"And this would be contrary to per, for instance Article 5 as drafted today, where basically both countries has a right to tax and we wouldn't want a situation where only the market would be able to tax.","start":7080.59,"end":7093.94,"topics":[],"words":[{"text":"And","start":7080.59,"end":7080.95},{"text":"this","start":7080.95,"end":7081.23},{"text":"would","start":7081.23,"end":7081.43},{"text":"be","start":7081.43,"end":7081.59},{"text":"contrary","start":7081.59,"end":7082.07},{"text":"to","start":7082.07,"end":7082.43},{"text":"per,","start":7083.14,"end":7083.34},{"text":"for","start":7083.34,"end":7083.58},{"text":"instance","start":7083.58,"end":7083.9},{"text":"Article","start":7083.9,"end":7084.26},{"text":"5","start":7084.34,"end":7084.74},{"text":"as","start":7084.74,"end":7085.06},{"text":"drafted","start":7085.06,"end":7085.58},{"text":"today,","start":7085.58,"end":7085.86},{"text":"where","start":7085.86,"end":7086.26},{"text":"basically","start":7086.82,"end":7087.42},{"text":"both","start":7087.42,"end":7087.7},{"text":"countries","start":7087.7,"end":7088.02},{"text":"has","start":7088.5,"end":7088.82},{"text":"a","start":7088.82,"end":7088.98},{"text":"right","start":7088.98,"end":7089.14},{"text":"to","start":7089.14,"end":7089.34},{"text":"tax","start":7089.34,"end":7089.62},{"text":"and","start":7089.62,"end":7089.86},{"text":"we","start":7089.86,"end":7089.98},{"text":"wouldn't","start":7089.98,"end":7090.22},{"text":"want","start":7090.22,"end":7090.38},{"text":"a","start":7090.38,"end":7090.5},{"text":"situation","start":7090.5,"end":7090.82},{"text":"where","start":7090.98,"end":7091.3},{"text":"only","start":7091.3,"end":7091.58},{"text":"the","start":7091.58,"end":7091.82},{"text":"market","start":7091.82,"end":7092.1},{"text":"would","start":7092.58,"end":7092.9},{"text":"be","start":7092.9,"end":7093.1},{"text":"able","start":7093.1,"end":7093.38},{"text":"to","start":7093.38,"end":7093.66},{"text":"tax.","start":7093.66,"end":7093.94}]}]},{"sentences":[{"text":"So all this to say that for us it's very important to make a differentiation between the different services.","start":7094.02,"end":7100.82,"topics":[],"words":[{"text":"So","start":7094.02,"end":7094.34},{"text":"all","start":7094.34,"end":7094.54},{"text":"this","start":7094.54,"end":7094.7},{"text":"to","start":7094.7,"end":7094.86},{"text":"say","start":7094.86,"end":7095.06},{"text":"that","start":7095.06,"end":7095.38},{"text":"for","start":7095.54,"end":7095.86},{"text":"us","start":7095.86,"end":7096.06},{"text":"it's","start":7096.06,"end":7096.3},{"text":"very","start":7096.3,"end":7096.46},{"text":"important","start":7096.46,"end":7096.74},{"text":"to","start":7096.74,"end":7097.14},{"text":"make","start":7097.14,"end":7097.42},{"text":"a","start":7097.42,"end":7097.7},{"text":"differentiation","start":7098.1,"end":7099.46},{"text":"between","start":7099.7,"end":7100.02},{"text":"the","start":7100.02,"end":7100.22},{"text":"different","start":7100.22,"end":7100.46},{"text":"services.","start":7100.46,"end":7100.82}]}]}],"speaker":{"name":null,"affiliation":"CHE","affiliation_full":"Switzerland","group":null,"function":"Representative"}},{"statement_number":80,"paragraphs":[{"sentences":[{"text":"Thank you very much Switzerland.","start":7103.54,"end":7105.22,"topics":[],"words":[{"text":"Thank","start":7103.54,"end":7103.9},{"text":"you","start":7103.9,"end":7104.06},{"text":"very","start":7104.06,"end":7104.26},{"text":"much","start":7104.26,"end":7104.54},{"text":"Switzerland.","start":7104.54,"end":7105.22}]},{"text":"Yes, now I started to see look at the super bowl as well.","start":7105.22,"end":7108.78,"topics":[],"words":[{"text":"Yes,","start":7105.22,"end":7105.66},{"text":"now","start":7105.66,"end":7105.9},{"text":"I","start":7105.9,"end":7106.1},{"text":"started","start":7106.1,"end":7106.42},{"text":"to","start":7106.5,"end":7106.78},{"text":"see","start":7106.78,"end":7107.06},{"text":"look","start":7107.14,"end":7107.46},{"text":"at","start":7107.46,"end":7107.66},{"text":"the","start":7107.66,"end":7107.86},{"text":"super","start":7107.86,"end":7108.1},{"text":"bowl","start":7108.1,"end":7108.46},{"text":"as","start":7108.46,"end":7108.62},{"text":"well.","start":7108.62,"end":7108.78}]},{"text":"But as I didn't understand anything I switched to the Olympic Games and I became much more international.","start":7108.78,"end":7114.47,"topics":[],"words":[{"text":"But","start":7108.78,"end":7109.06},{"text":"as","start":7109.19,"end":7109.35},{"text":"I","start":7109.35,"end":7109.55},{"text":"didn't","start":7109.55,"end":7109.79},{"text":"understand","start":7109.79,"end":7110.07},{"text":"anything","start":7110.15,"end":7110.59},{"text":"I","start":7110.59,"end":7110.83},{"text":"switched","start":7110.83,"end":7111.23},{"text":"to","start":7111.23,"end":7111.35},{"text":"the","start":7111.35,"end":7111.55},{"text":"Olympic","start":7111.55,"end":7112.15},{"text":"Games","start":7112.15,"end":7112.43},{"text":"and","start":7112.43,"end":7112.79},{"text":"I","start":7112.79,"end":7113.07},{"text":"became","start":7113.07,"end":7113.39},{"text":"much","start":7113.39,"end":7113.67},{"text":"more","start":7113.67,"end":7113.99},{"text":"international.","start":7114.07,"end":7114.47}]},{"text":"Really amazing things they do, these Olympic participants.","start":7116.07,"end":7122.95,"topics":[],"words":[{"text":"Really","start":7116.07,"end":7116.47},{"text":"amazing","start":7116.63,"end":7117.27},{"text":"things","start":7117.27,"end":7117.59},{"text":"they","start":7117.59,"end":7117.79},{"text":"do,","start":7117.79,"end":7118.03},{"text":"these","start":7118.03,"end":7118.39},{"text":"Olympic","start":7120.47,"end":7121.27},{"text":"participants.","start":7122.07,"end":7122.95}]},{"text":"So I have exactly now Canada, which I actually had the pleasure of seeing figure skating yesterday.","start":7122.95,"end":7131.59,"topics":[],"words":[{"text":"So","start":7122.95,"end":7123.35},{"text":"I","start":7125.91,"end":7126.23},{"text":"have","start":7126.23,"end":7126.47},{"text":"exactly","start":7126.47,"end":7127.07},{"text":"now","start":7127.07,"end":7127.39},{"text":"Canada,","start":7127.39,"end":7127.75},{"text":"which","start":7127.83,"end":7128.15},{"text":"I","start":7128.15,"end":7128.35},{"text":"actually","start":7128.35,"end":7128.63},{"text":"had","start":7128.63,"end":7128.95},{"text":"the","start":7128.95,"end":7129.15},{"text":"pleasure","start":7129.15,"end":7129.55},{"text":"of","start":7129.55,"end":7129.75},{"text":"seeing","start":7129.75,"end":7130.15},{"text":"figure","start":7130.15,"end":7130.55},{"text":"skating","start":7130.55,"end":7131.03},{"text":"yesterday.","start":7131.03,"end":7131.59}]}]},{"sentences":[{"text":"So go ahead Canada.","start":7131.67,"end":7134.55,"topics":[],"words":[{"text":"So","start":7131.67,"end":7132.07},{"text":"go","start":7133.67,"end":7133.95},{"text":"ahead","start":7133.95,"end":7134.19},{"text":"Canada.","start":7134.19,"end":7134.55}]}]},{"sentences":[{"text":"Thank you Madam Chair. Unfortunately I haven't had the pleasure to watch neither the Olympics nor these verballs so I'll stick to the regular salutations.","start":7139.08,"end":7150.12,"topics":[],"words":[{"text":"Thank","start":7139.08,"end":7139.28},{"text":"you","start":7139.28,"end":7139.4},{"text":"Madam","start":7139.4,"end":7139.72},{"text":"Chair.","start":7139.72,"end":7140.04},{"text":"Unfortunately","start":7140.12,"end":7141},{"text":"I","start":7141.48,"end":7141.72},{"text":"haven't","start":7141.72,"end":7142.04},{"text":"had","start":7142.04,"end":7142.2},{"text":"the","start":7142.2,"end":7142.32},{"text":"pleasure","start":7142.32,"end":7142.64},{"text":"to","start":7142.64,"end":7142.84},{"text":"watch","start":7142.84,"end":7143.16},{"text":"neither","start":7143.16,"end":7143.56},{"text":"the","start":7143.56,"end":7143.76},{"text":"Olympics","start":7143.76,"end":7144.44},{"text":"nor","start":7145.48,"end":7145.76},{"text":"these","start":7145.76,"end":7145.96},{"text":"verballs","start":7145.96,"end":7146.52},{"text":"so","start":7146.52,"end":7146.76},{"text":"I'll","start":7146.92,"end":7147.28},{"text":"stick","start":7147.28,"end":7147.48},{"text":"to","start":7147.48,"end":7147.6},{"text":"the","start":7147.6,"end":7147.88},{"text":"regular","start":7148.44,"end":7149},{"text":"salutations.","start":7149.4,"end":7150.12}]}]},{"sentences":[{"text":"I just have two comments that I would like to make and both in terms of thinking just for now if if any categories of services should be excluded from the scope of the protocol or not.","start":7153.08,"end":7166.79,"topics":[],"words":[{"text":"I","start":7153.08,"end":7153.36},{"text":"just","start":7153.36,"end":7153.56},{"text":"have","start":7153.56,"end":7153.88},{"text":"two","start":7154.68,"end":7155},{"text":"comments","start":7155,"end":7155.32},{"text":"that","start":7155.32,"end":7155.6},{"text":"I","start":7155.6,"end":7155.76},{"text":"would","start":7155.76,"end":7155.92},{"text":"like","start":7155.92,"end":7156.08},{"text":"to","start":7156.08,"end":7156.24},{"text":"make","start":7156.24,"end":7156.52},{"text":"and","start":7156.52,"end":7156.84},{"text":"both","start":7156.84,"end":7157.16},{"text":"in","start":7157.96,"end":7158.28},{"text":"terms","start":7158.28,"end":7158.6},{"text":"of","start":7158.68,"end":7159.08},{"text":"thinking","start":7159.24,"end":7159.76},{"text":"just","start":7159.76,"end":7160.04},{"text":"for","start":7160.04,"end":7160.28},{"text":"now","start":7160.28,"end":7160.56},{"text":"if","start":7160.56,"end":7160.92},{"text":"if","start":7161.43,"end":7161.59},{"text":"any","start":7161.59,"end":7161.91},{"text":"categories","start":7161.91,"end":7162.55},{"text":"of","start":7162.55,"end":7162.79},{"text":"services","start":7162.79,"end":7163.11},{"text":"should","start":7163.27,"end":7163.55},{"text":"be","start":7163.55,"end":7163.71},{"text":"excluded","start":7163.71,"end":7164.39},{"text":"from","start":7164.87,"end":7165.15},{"text":"the","start":7165.15,"end":7165.31},{"text":"scope","start":7165.31,"end":7165.59},{"text":"of","start":7165.59,"end":7165.71},{"text":"the","start":7165.71,"end":7165.87},{"text":"protocol","start":7165.87,"end":7166.35},{"text":"or","start":7166.35,"end":7166.51},{"text":"not.","start":7166.51,"end":7166.79}]},{"text":"I agree that there's probably implications with the discussions that will come later on Nexus in terms of deciding whether other categories should be differentiated.","start":7166.79,"end":7178.23,"topics":[],"words":[{"text":"I","start":7166.79,"end":7167.07},{"text":"agree","start":7167.07,"end":7167.27},{"text":"that","start":7167.27,"end":7167.59},{"text":"there's","start":7167.67,"end":7168.11},{"text":"probably","start":7168.11,"end":7168.47},{"text":"implications","start":7169.35,"end":7170.07},{"text":"with","start":7170.15,"end":7170.43},{"text":"the","start":7170.43,"end":7170.59},{"text":"discussions","start":7170.59,"end":7171.11},{"text":"that","start":7171.11,"end":7171.31},{"text":"will","start":7171.31,"end":7171.51},{"text":"come","start":7171.51,"end":7171.79},{"text":"later","start":7171.79,"end":7172.15},{"text":"on","start":7172.15,"end":7172.47},{"text":"Nexus","start":7172.47,"end":7173.11},{"text":"in","start":7174.39,"end":7174.71},{"text":"terms","start":7174.71,"end":7174.95},{"text":"of","start":7174.95,"end":7175.15},{"text":"deciding","start":7175.15,"end":7175.59},{"text":"whether","start":7175.59,"end":7175.87},{"text":"other","start":7175.87,"end":7176.19},{"text":"categories","start":7176.19,"end":7176.71},{"text":"should","start":7176.71,"end":7176.949},{"text":"be","start":7176.949,"end":7177.149},{"text":"differentiated.","start":7177.149,"end":7178.23}]},{"text":"So I'll just confine myself to the question of exclusions for now.","start":7178.31,"end":7183.43,"topics":[],"words":[{"text":"So","start":7178.31,"end":7178.59},{"text":"I'll","start":7178.59,"end":7178.87},{"text":"just","start":7178.87,"end":7179.19},{"text":"confine","start":7180.55,"end":7181.07},{"text":"myself","start":7181.07,"end":7181.51},{"text":"to","start":7181.51,"end":7181.71},{"text":"the","start":7181.71,"end":7181.87},{"text":"question","start":7181.87,"end":7182.07},{"text":"of","start":7182.07,"end":7182.27},{"text":"exclusions","start":7182.27,"end":7182.87},{"text":"for","start":7182.87,"end":7183.11},{"text":"now.","start":7183.11,"end":7183.43}]}]},{"sentences":[{"text":"Having read the the commentary to the Article 12, the new Article 12A if that is the proper designation.","start":7185.51,"end":7195.07,"topics":[],"words":[{"text":"Having","start":7185.51,"end":7185.91},{"text":"read","start":7186.07,"end":7186.43},{"text":"the","start":7186.43,"end":7186.79},{"text":"the","start":7188.11,"end":7188.23},{"text":"commentary","start":7188.23,"end":7188.91},{"text":"to","start":7189.07,"end":7189.39},{"text":"the","start":7189.39,"end":7189.67},{"text":"Article","start":7189.67,"end":7190.03},{"text":"12,","start":7190.19,"end":7190.59},{"text":"the","start":7190.99,"end":7191.31},{"text":"new","start":7191.31,"end":7191.51},{"text":"Article","start":7191.51,"end":7191.996},{"text":"12A","start":7192.104,"end":7192.59},{"text":"if","start":7192.67,"end":7193.07},{"text":"that","start":7193.39,"end":7193.71},{"text":"is","start":7193.71,"end":7193.91},{"text":"the","start":7193.91,"end":7194.11},{"text":"proper","start":7194.11,"end":7194.39},{"text":"designation.","start":7194.39,"end":7195.07}]},{"text":"There's a fairly long discussion in that commentary of personal services meaning by that Services that are purchased that are purchased by another an individual or an entity that is not a business and that is the service is not used use as business input but only consume is for imported for final consumption.","start":7195.95,"end":7219.07,"topics":[],"words":[{"text":"There's","start":7195.95,"end":7196.39},{"text":"a","start":7196.39,"end":7196.67},{"text":"fairly","start":7197.07,"end":7197.47},{"text":"long","start":7197.47,"end":7197.71},{"text":"discussion","start":7197.71,"end":7198.15},{"text":"in","start":7198.15,"end":7198.31},{"text":"that","start":7198.31,"end":7198.47},{"text":"commentary","start":7198.47,"end":7199.07},{"text":"of","start":7199.07,"end":7199.27},{"text":"personal","start":7199.27,"end":7199.55},{"text":"services","start":7199.71,"end":7200.11},{"text":"meaning","start":7200.83,"end":7201.27},{"text":"by","start":7201.27,"end":7201.47},{"text":"that","start":7201.47,"end":7201.75},{"text":"Services","start":7201.75,"end":7202.11},{"text":"that","start":7202.27,"end":7202.59},{"text":"are","start":7202.59,"end":7202.91},{"text":"purchased","start":7202.99,"end":7203.869},{"text":"that","start":7204.43,"end":7204.71},{"text":"are","start":7204.71,"end":7204.99},{"text":"purchased","start":7205.31,"end":7205.91},{"text":"by","start":7205.91,"end":7206.27},{"text":"another","start":7208.51,"end":7208.91},{"text":"an","start":7208.99,"end":7209.27},{"text":"individual","start":7209.27,"end":7209.71},{"text":"or","start":7209.71,"end":7209.91},{"text":"an","start":7209.91,"end":7210.07},{"text":"entity","start":7210.07,"end":7210.43},{"text":"that","start":7210.43,"end":7210.59},{"text":"is","start":7210.59,"end":7210.71},{"text":"not","start":7210.71,"end":7210.91},{"text":"a","start":7210.91,"end":7211.07},{"text":"business","start":7211.07,"end":7211.31},{"text":"and","start":7211.39,"end":7211.71},{"text":"that","start":7211.71,"end":7211.91},{"text":"is","start":7211.91,"end":7212.19},{"text":"the","start":7212.27,"end":7212.55},{"text":"service","start":7212.55,"end":7212.79},{"text":"is","start":7212.79,"end":7213.03},{"text":"not","start":7213.03,"end":7213.23},{"text":"used","start":7213.23,"end":7213.4},{"text":"use","start":7213.55,"end":7213.79},{"text":"as","start":7213.79,"end":7214.19},{"text":"business","start":7214.27,"end":7214.63},{"text":"input","start":7214.63,"end":7215.19},{"text":"but","start":7215.19,"end":7215.43},{"text":"only","start":7215.43,"end":7215.71},{"text":"consume","start":7215.79,"end":7216.51},{"text":"is","start":7216.51,"end":7216.75},{"text":"for","start":7216.75,"end":7217.07},{"text":"imported","start":7217.15,"end":7217.79},{"text":"for","start":7217.79,"end":7217.99},{"text":"final","start":7217.99,"end":7218.27},{"text":"consumption.","start":7218.27,"end":7219.07}]},{"text":"I think there's, it's something that the committee should consider whether the protocol should cover this category of services or not.","start":7220.11,"end":7226.91,"topics":[],"words":[{"text":"I","start":7220.11,"end":7220.39},{"text":"think","start":7220.39,"end":7220.63},{"text":"there's,","start":7220.63,"end":7221.15},{"text":"it's","start":7221.15,"end":7221.59},{"text":"something","start":7221.59,"end":7221.79},{"text":"that","start":7221.79,"end":7221.99},{"text":"the","start":7221.99,"end":7222.19},{"text":"committee","start":7222.19,"end":7222.51},{"text":"should","start":7222.59,"end":7222.91},{"text":"consider","start":7222.91,"end":7223.23},{"text":"whether","start":7223.31,"end":7223.67},{"text":"the","start":7223.67,"end":7223.95},{"text":"protocol","start":7223.95,"end":7224.43},{"text":"should","start":7224.43,"end":7224.63},{"text":"cover","start":7224.63,"end":7224.91},{"text":"this","start":7224.91,"end":7225.23},{"text":"category","start":7225.23,"end":7225.71},{"text":"of","start":7225.71,"end":7225.95},{"text":"services","start":7225.95,"end":7226.27},{"text":"or","start":7226.35,"end":7226.63},{"text":"not.","start":7226.63,"end":7226.91}]},{"text":"In my mind it's not obvious that the rationale that have been discussed so far to think about a new approach to the taxation of the services would apply to that category.","start":7227.23,"end":7240.11,"topics":[],"words":[{"text":"In","start":7227.23,"end":7227.59},{"text":"my","start":7227.59,"end":7227.87},{"text":"mind","start":7227.87,"end":7228.11},{"text":"it's","start":7228.11,"end":7228.47},{"text":"not","start":7228.47,"end":7228.71},{"text":"obvious","start":7228.71,"end":7229.23},{"text":"that","start":7229.39,"end":7229.709},{"text":"the","start":7229.709,"end":7230.03},{"text":"rationale","start":7230.03,"end":7230.91},{"text":"that","start":7230.91,"end":7231.11},{"text":"have","start":7231.11,"end":7231.31},{"text":"been","start":7231.31,"end":7231.63},{"text":"discussed","start":7232.35,"end":7232.91},{"text":"so","start":7232.91,"end":7233.11},{"text":"far","start":7233.11,"end":7233.39},{"text":"to","start":7233.39,"end":7233.79},{"text":"think","start":7235.31,"end":7235.63},{"text":"about","start":7235.63,"end":7235.95},{"text":"a","start":7236.03,"end":7236.31},{"text":"new","start":7236.31,"end":7236.51},{"text":"approach","start":7236.51,"end":7236.83},{"text":"to","start":7236.83,"end":7237.07},{"text":"the","start":7237.07,"end":7237.19},{"text":"taxation","start":7237.19,"end":7237.71},{"text":"of","start":7237.71,"end":7237.91},{"text":"the","start":7237.91,"end":7238.07},{"text":"services","start":7238.07,"end":7238.35},{"text":"would","start":7238.43,"end":7238.75},{"text":"apply","start":7238.75,"end":7239.11},{"text":"to","start":7239.11,"end":7239.35},{"text":"that","start":7239.35,"end":7239.51},{"text":"category.","start":7239.51,"end":7240.11}]},{"text":"I'm not sure.","start":7241.07,"end":7241.87,"topics":[],"words":[{"text":"I'm","start":7241.07,"end":7241.27},{"text":"not","start":7241.27,"end":7241.51},{"text":"sure.","start":7241.51,"end":7241.87}]}]},{"sentences":[{"text":"Well, it's fairly obvious to me that it doesn't raise any concern from a profit shifting standpoint.","start":7243.07,"end":7250.27,"topics":[],"words":[{"text":"Well,","start":7243.07,"end":7243.39},{"text":"it's","start":7243.39,"end":7244.11},{"text":"fairly","start":7244.43,"end":7244.79},{"text":"obvious","start":7244.79,"end":7245.15},{"text":"to","start":7245.15,"end":7245.31},{"text":"me","start":7245.31,"end":7245.47},{"text":"that","start":7245.47,"end":7245.79},{"text":"it","start":7245.79,"end":7246.07},{"text":"doesn't","start":7246.07,"end":7246.51},{"text":"raise","start":7246.51,"end":7246.87},{"text":"any","start":7246.87,"end":7247.11},{"text":"concern","start":7247.11,"end":7247.47},{"text":"from","start":7247.87,"end":7248.19},{"text":"a","start":7248.19,"end":7248.43},{"text":"profit","start":7248.43,"end":7248.91},{"text":"shifting","start":7248.91,"end":7249.47},{"text":"standpoint.","start":7249.47,"end":7250.27}]},{"text":"These services would not be deductible from the income tax base in the source country to begin with.","start":7251.23,"end":7256.909,"topics":[],"words":[{"text":"These","start":7251.23,"end":7251.63},{"text":"services","start":7252.19,"end":7252.59},{"text":"would","start":7252.59,"end":7252.87},{"text":"not","start":7252.87,"end":7253.03},{"text":"be","start":7253.03,"end":7253.19},{"text":"deductible","start":7253.19,"end":7253.83},{"text":"from","start":7253.83,"end":7254.15},{"text":"the","start":7254.15,"end":7254.39},{"text":"income","start":7254.39,"end":7254.71},{"text":"tax","start":7254.71,"end":7254.95},{"text":"base","start":7254.95,"end":7255.27},{"text":"in","start":7255.27,"end":7255.39},{"text":"the","start":7255.39,"end":7255.51},{"text":"source","start":7255.51,"end":7255.79},{"text":"country","start":7255.79,"end":7256.07},{"text":"to","start":7256.07,"end":7256.31},{"text":"begin","start":7256.31,"end":7256.59},{"text":"with.","start":7256.59,"end":7256.909}]},{"text":"And actually my interpretation is that they would taxing these services would function very much as just imposing an additional tax on the import of services.","start":7256.99,"end":7269.54,"topics":[],"words":[{"text":"And","start":7256.99,"end":7257.31},{"text":"actually","start":7257.31,"end":7257.63},{"text":"my","start":7258.75,"end":7259.15},{"text":"interpretation","start":7259.63,"end":7260.43},{"text":"is","start":7260.43,"end":7260.63},{"text":"that","start":7260.63,"end":7260.83},{"text":"they","start":7260.83,"end":7261.07},{"text":"would","start":7261.07,"end":7261.39},{"text":"taxing","start":7262.59,"end":7263.23},{"text":"these","start":7263.23,"end":7263.47},{"text":"services","start":7263.47,"end":7263.79},{"text":"would","start":7263.87,"end":7264.27},{"text":"function","start":7264.43,"end":7264.99},{"text":"very","start":7265.23,"end":7265.55},{"text":"much","start":7265.55,"end":7265.83},{"text":"as","start":7265.83,"end":7266.19},{"text":"just","start":7266.5,"end":7266.74},{"text":"imposing","start":7266.9,"end":7267.5},{"text":"an","start":7267.5,"end":7267.66},{"text":"additional","start":7267.66,"end":7268.14},{"text":"tax","start":7268.14,"end":7268.38},{"text":"on","start":7268.38,"end":7268.58},{"text":"the","start":7268.58,"end":7268.7},{"text":"import","start":7268.7,"end":7268.98},{"text":"of","start":7268.98,"end":7269.26},{"text":"services.","start":7269.26,"end":7269.54}]},{"text":"And in that sense I'm not sure I see rationality to do that.","start":7270.02,"end":7274.1,"topics":[],"words":[{"text":"And","start":7270.02,"end":7270.3},{"text":"in","start":7270.3,"end":7270.5},{"text":"that","start":7270.5,"end":7270.74},{"text":"sense","start":7270.74,"end":7271.06},{"text":"I'm","start":7271.06,"end":7271.3},{"text":"not","start":7271.3,"end":7271.42},{"text":"sure","start":7271.42,"end":7271.62},{"text":"I","start":7271.62,"end":7271.82},{"text":"see","start":7271.82,"end":7272.1},{"text":"rationality","start":7272.66,"end":7273.46},{"text":"to","start":7273.46,"end":7273.66},{"text":"do","start":7273.66,"end":7273.82},{"text":"that.","start":7273.82,"end":7274.1}]},{"text":"Why would a country want to impose higher consumption tax to services that are being import versus services that are provided from local suppliers or from for higher taxes than consumptions of good for that matter.","start":7274.42,"end":7289.14,"topics":[],"words":[{"text":"Why","start":7274.42,"end":7274.74},{"text":"would","start":7274.74,"end":7274.98},{"text":"a","start":7274.98,"end":7275.14},{"text":"country","start":7275.14,"end":7275.38},{"text":"want","start":7275.46,"end":7275.74},{"text":"to","start":7275.74,"end":7275.94},{"text":"impose","start":7275.94,"end":7276.42},{"text":"higher","start":7276.82,"end":7277.22},{"text":"consumption","start":7277.22,"end":7277.94},{"text":"tax","start":7277.94,"end":7278.26},{"text":"to","start":7278.26,"end":7278.66},{"text":"services","start":7278.9,"end":7279.3},{"text":"that","start":7279.3,"end":7279.58},{"text":"are","start":7279.58,"end":7279.74},{"text":"being","start":7279.74,"end":7279.98},{"text":"import","start":7279.98,"end":7280.34},{"text":"versus","start":7280.42,"end":7280.98},{"text":"services","start":7280.98,"end":7281.3},{"text":"that","start":7281.38,"end":7281.66},{"text":"are","start":7281.66,"end":7281.94},{"text":"provided","start":7282.259,"end":7282.86},{"text":"from","start":7282.86,"end":7283.14},{"text":"local","start":7283.14,"end":7283.46},{"text":"suppliers","start":7283.62,"end":7284.42},{"text":"or","start":7284.74,"end":7285.14},{"text":"from","start":7285.22,"end":7285.62},{"text":"for","start":7285.7,"end":7286.1},{"text":"higher","start":7286.34,"end":7286.7},{"text":"taxes","start":7286.7,"end":7287.14},{"text":"than","start":7287.14,"end":7287.38},{"text":"consumptions","start":7287.38,"end":7288.06},{"text":"of","start":7288.06,"end":7288.22},{"text":"good","start":7288.22,"end":7288.46},{"text":"for","start":7288.46,"end":7288.7},{"text":"that","start":7288.7,"end":7288.86},{"text":"matter.","start":7288.86,"end":7289.14}]}]},{"sentences":[{"text":"So in my, to put it more bluntly, my proposal would actually be to consider excluding these services.","start":7290.02,"end":7299.63,"topics":[],"words":[{"text":"So","start":7290.02,"end":7290.38},{"text":"in","start":7290.38,"end":7290.7},{"text":"my,","start":7290.7,"end":7291.06},{"text":"to","start":7294.43,"end":7294.55},{"text":"put","start":7294.55,"end":7294.75},{"text":"it","start":7294.75,"end":7294.95},{"text":"more","start":7294.95,"end":7295.11},{"text":"bluntly,","start":7295.11,"end":7295.51},{"text":"my","start":7295.51,"end":7295.67},{"text":"proposal","start":7295.67,"end":7296.15},{"text":"would","start":7296.15,"end":7296.31},{"text":"actually","start":7296.31,"end":7296.59},{"text":"be","start":7296.59,"end":7296.91},{"text":"to","start":7296.91,"end":7297.23},{"text":"consider","start":7297.95,"end":7298.35},{"text":"excluding","start":7298.43,"end":7299.07},{"text":"these","start":7299.07,"end":7299.31},{"text":"services.","start":7299.31,"end":7299.63}]},{"text":"And my second comment would be that if we're considering other we should think about the criteria on which we would select other categories of services to be excluded so that we work from a single framework and that we are sure if we are to exclude exclude other services that we do with it, we do it on the grounds of solid policy principles.","start":7300.27,"end":7326.42,"topics":[],"words":[{"text":"And","start":7300.27,"end":7300.59},{"text":"my","start":7300.59,"end":7300.83},{"text":"second","start":7300.83,"end":7301.15},{"text":"comment","start":7301.31,"end":7301.71},{"text":"would","start":7302.11,"end":7302.47},{"text":"be","start":7302.47,"end":7302.83},{"text":"that","start":7303.15,"end":7303.47},{"text":"if","start":7303.47,"end":7303.75},{"text":"we're","start":7303.75,"end":7304.23},{"text":"considering","start":7304.23,"end":7304.87},{"text":"other","start":7304.87,"end":7305.23},{"text":"we","start":7305.55,"end":7305.83},{"text":"should","start":7305.83,"end":7305.99},{"text":"think","start":7305.99,"end":7306.19},{"text":"about","start":7306.19,"end":7306.51},{"text":"the","start":7306.91,"end":7307.31},{"text":"criteria","start":7307.87,"end":7308.63},{"text":"on","start":7308.63,"end":7308.91},{"text":"which","start":7308.91,"end":7309.15},{"text":"we","start":7309.15,"end":7309.35},{"text":"would","start":7309.35,"end":7309.63},{"text":"select","start":7309.87,"end":7310.35},{"text":"other","start":7310.35,"end":7310.59},{"text":"categories","start":7310.59,"end":7311.23},{"text":"of","start":7311.23,"end":7311.63},{"text":"services","start":7312.19,"end":7312.59},{"text":"to","start":7312.83,"end":7313.11},{"text":"be","start":7313.11,"end":7313.27},{"text":"excluded","start":7313.27,"end":7313.83},{"text":"so","start":7313.83,"end":7314.03},{"text":"that","start":7314.03,"end":7314.27},{"text":"we","start":7314.51,"end":7314.91},{"text":"work","start":7315.15,"end":7315.47},{"text":"from","start":7315.47,"end":7315.67},{"text":"a","start":7315.67,"end":7315.91},{"text":"single","start":7315.91,"end":7316.35},{"text":"framework","start":7316.35,"end":7316.91},{"text":"and","start":7316.99,"end":7317.31},{"text":"that","start":7317.31,"end":7317.51},{"text":"we","start":7317.51,"end":7317.67},{"text":"are","start":7317.67,"end":7317.83},{"text":"sure","start":7317.83,"end":7318.11},{"text":"if","start":7318.19,"end":7318.47},{"text":"we","start":7318.47,"end":7318.59},{"text":"are","start":7318.59,"end":7318.71},{"text":"to","start":7318.71,"end":7318.87},{"text":"exclude","start":7318.87,"end":7319.15},{"text":"exclude","start":7319.22,"end":7319.46},{"text":"other","start":7319.46,"end":7319.62},{"text":"services","start":7319.62,"end":7319.94},{"text":"that","start":7319.94,"end":7320.22},{"text":"we","start":7320.22,"end":7320.38},{"text":"do","start":7320.38,"end":7320.54},{"text":"with","start":7320.54,"end":7320.7},{"text":"it,","start":7320.7,"end":7320.98},{"text":"we","start":7321.3,"end":7321.58},{"text":"do","start":7321.58,"end":7321.74},{"text":"it","start":7321.74,"end":7322.02},{"text":"on","start":7322.58,"end":7322.98},{"text":"the","start":7323.46,"end":7323.7},{"text":"grounds","start":7323.7,"end":7324.06},{"text":"of","start":7324.06,"end":7324.34},{"text":"solid","start":7324.5,"end":7325.14},{"text":"policy","start":7325.3,"end":7325.7},{"text":"principles.","start":7325.78,"end":7326.42}]},{"text":"And in that vein I would probably use as criteria reasons why taxing some particular type of services would have more harmful economic impact.","start":7327.14,"end":7339.62,"topics":[],"words":[{"text":"And","start":7327.14,"end":7327.42},{"text":"in","start":7327.42,"end":7327.66},{"text":"that","start":7327.66,"end":7328.02},{"text":"vein","start":7328.42,"end":7328.86},{"text":"I","start":7328.86,"end":7329.14},{"text":"would","start":7329.14,"end":7329.46},{"text":"probably","start":7329.7,"end":7330.18},{"text":"use","start":7330.9,"end":7331.26},{"text":"as","start":7331.26,"end":7331.5},{"text":"criteria","start":7331.5,"end":7332.18},{"text":"reasons","start":7333.7,"end":7334.26},{"text":"why","start":7334.26,"end":7334.58},{"text":"taxing","start":7334.66,"end":7335.3},{"text":"some","start":7335.3,"end":7335.62},{"text":"particular","start":7335.62,"end":7335.94},{"text":"type","start":7336.1,"end":7336.42},{"text":"of","start":7336.42,"end":7336.58},{"text":"services","start":7336.58,"end":7336.9},{"text":"would","start":7336.9,"end":7337.22},{"text":"have","start":7337.22,"end":7337.54},{"text":"more","start":7338.1,"end":7338.38},{"text":"harmful","start":7338.38,"end":7338.86},{"text":"economic","start":7338.86,"end":7339.22},{"text":"impact.","start":7339.22,"end":7339.62}]},{"text":"And we saw last week in the study that was present to us by the international, the icc, the International Chamber of Commerce that there might be indeed some different economic impact of taxing services depending on the type of services.","start":7340.58,"end":7359.49,"topics":[],"words":[{"text":"And","start":7340.58,"end":7340.9},{"text":"we","start":7340.9,"end":7341.22},{"text":"saw","start":7341.38,"end":7341.78},{"text":"last","start":7342.34,"end":7342.74},{"text":"week","start":7342.74,"end":7343.14},{"text":"in","start":7343.94,"end":7344.22},{"text":"the","start":7344.22,"end":7344.38},{"text":"study","start":7344.38,"end":7344.66},{"text":"that","start":7344.74,"end":7345.02},{"text":"was","start":7345.02,"end":7345.3},{"text":"present","start":7345.3,"end":7345.7},{"text":"to","start":7346.13,"end":7346.25},{"text":"us","start":7346.25,"end":7346.49},{"text":"by","start":7346.49,"end":7346.77},{"text":"the","start":7346.77,"end":7347.09},{"text":"international,","start":7347.17,"end":7347.57},{"text":"the","start":7349.49,"end":7349.77},{"text":"icc,","start":7349.77,"end":7350.13},{"text":"the","start":7350.21,"end":7350.49},{"text":"International","start":7350.49,"end":7350.77},{"text":"Chamber","start":7350.93,"end":7351.29},{"text":"of","start":7351.29,"end":7351.45},{"text":"Commerce","start":7351.45,"end":7351.97},{"text":"that","start":7352.21,"end":7352.61},{"text":"there","start":7352.93,"end":7353.21},{"text":"might","start":7353.21,"end":7353.41},{"text":"be","start":7353.41,"end":7353.73},{"text":"indeed","start":7353.81,"end":7354.33},{"text":"some","start":7354.33,"end":7354.61},{"text":"different","start":7354.61,"end":7354.93},{"text":"economic","start":7355.17,"end":7355.57},{"text":"impact","start":7356.13,"end":7356.53},{"text":"of","start":7356.61,"end":7357.01},{"text":"taxing","start":7357.17,"end":7357.77},{"text":"services","start":7357.77,"end":7358.05},{"text":"depending","start":7358.05,"end":7358.53},{"text":"on","start":7358.53,"end":7358.69},{"text":"the","start":7358.69,"end":7358.81},{"text":"type","start":7358.81,"end":7359.05},{"text":"of","start":7359.05,"end":7359.21},{"text":"services.","start":7359.21,"end":7359.49}]},{"text":"And I presume there it's depending on the market structure, on the elasticities that could be there in some that could be different according on the type of services.","start":7360.13,"end":7371.97,"topics":[],"words":[{"text":"And","start":7360.13,"end":7360.45},{"text":"I","start":7360.45,"end":7360.65},{"text":"presume","start":7360.65,"end":7361.25},{"text":"there","start":7361.25,"end":7361.57},{"text":"it's","start":7361.57,"end":7361.89},{"text":"depending","start":7361.89,"end":7362.21},{"text":"on","start":7362.21,"end":7362.37},{"text":"the","start":7362.37,"end":7362.49},{"text":"market","start":7362.49,"end":7362.77},{"text":"structure,","start":7362.77,"end":7363.37},{"text":"on","start":7363.37,"end":7363.57},{"text":"the","start":7363.57,"end":7363.73},{"text":"elasticities","start":7363.73,"end":7364.53},{"text":"that","start":7365.57,"end":7365.93},{"text":"could","start":7365.93,"end":7366.21},{"text":"be","start":7366.21,"end":7366.53},{"text":"there","start":7367.01,"end":7367.33},{"text":"in","start":7367.33,"end":7367.57},{"text":"some","start":7367.57,"end":7367.89},{"text":"that","start":7369.41,"end":7369.69},{"text":"could","start":7369.69,"end":7369.85},{"text":"be","start":7369.85,"end":7370.01},{"text":"different","start":7370.01,"end":7370.29},{"text":"according","start":7370.61,"end":7371.01},{"text":"on","start":7371.01,"end":7371.29},{"text":"the","start":7371.29,"end":7371.41},{"text":"type","start":7371.41,"end":7371.57},{"text":"of","start":7371.57,"end":7371.69},{"text":"services.","start":7371.69,"end":7371.97}]}]},{"sentences":[{"text":"So obviously I don't know we would need more analysis to be able to identify if any such category of services are indeed more economic harmful.","start":7372.92,"end":7384.36,"topics":[],"words":[{"text":"So","start":7372.92,"end":7373.04},{"text":"obviously","start":7373.04,"end":7373.72},{"text":"I","start":7373.96,"end":7374.24},{"text":"don't","start":7374.24,"end":7374.52},{"text":"know","start":7374.52,"end":7374.84},{"text":"we","start":7378.12,"end":7378.4},{"text":"would","start":7378.4,"end":7378.56},{"text":"need","start":7378.56,"end":7378.72},{"text":"more","start":7378.72,"end":7378.88},{"text":"analysis","start":7378.88,"end":7379.4},{"text":"to","start":7379.4,"end":7379.56},{"text":"be","start":7379.56,"end":7379.68},{"text":"able","start":7379.68,"end":7379.88},{"text":"to","start":7379.88,"end":7380.04},{"text":"identify","start":7380.04,"end":7380.44},{"text":"if","start":7380.44,"end":7380.76},{"text":"any","start":7380.76,"end":7381.04},{"text":"such","start":7381.04,"end":7381.4},{"text":"category","start":7381.56,"end":7382.08},{"text":"of","start":7382.08,"end":7382.24},{"text":"services","start":7382.24,"end":7382.52},{"text":"are","start":7382.6,"end":7382.92},{"text":"indeed","start":7382.92,"end":7383.24},{"text":"more","start":7383.24,"end":7383.48},{"text":"economic","start":7383.48,"end":7383.8},{"text":"harmful.","start":7383.8,"end":7384.36}]},{"text":"So I'm not in a position right now to make any specific proposal as to which one should be exempted.","start":7384.52,"end":7391.84,"topics":[],"words":[{"text":"So","start":7384.52,"end":7384.92},{"text":"I'm","start":7385.08,"end":7385.4},{"text":"not","start":7385.4,"end":7385.52},{"text":"in","start":7385.52,"end":7385.64},{"text":"a","start":7385.64,"end":7385.76},{"text":"position","start":7385.76,"end":7386.04},{"text":"right","start":7386.04,"end":7386.32},{"text":"now","start":7386.32,"end":7386.52},{"text":"to","start":7386.52,"end":7386.84},{"text":"make","start":7388.36,"end":7388.639},{"text":"any","start":7388.639,"end":7388.92},{"text":"specific","start":7389,"end":7389.48},{"text":"proposal","start":7389.48,"end":7389.92},{"text":"as","start":7389.92,"end":7390.08},{"text":"to","start":7390.08,"end":7390.24},{"text":"which","start":7390.24,"end":7390.44},{"text":"one","start":7390.44,"end":7390.76},{"text":"should","start":7390.92,"end":7391.2},{"text":"be","start":7391.2,"end":7391.36},{"text":"exempted.","start":7391.36,"end":7391.84}]},{"text":"But I think it's certainly worth considering obviously for the reason that it's we don't want to create too much economic distortions in the approach that we're taking.","start":7391.84,"end":7403.75,"topics":[],"words":[{"text":"But","start":7391.84,"end":7392},{"text":"I","start":7392,"end":7392.12},{"text":"think","start":7392.12,"end":7392.24},{"text":"it's","start":7392.24,"end":7392.56},{"text":"certainly","start":7392.56,"end":7393},{"text":"worth","start":7393,"end":7393.4},{"text":"considering","start":7393.4,"end":7394.12},{"text":"obviously","start":7396.28,"end":7396.76},{"text":"for","start":7396.76,"end":7396.92},{"text":"the","start":7396.92,"end":7397.08},{"text":"reason","start":7397.08,"end":7397.36},{"text":"that","start":7397.36,"end":7397.68},{"text":"it's","start":7397.68,"end":7398.08},{"text":"we","start":7398.63,"end":7398.75},{"text":"don't","start":7398.75,"end":7398.95},{"text":"want","start":7398.95,"end":7399.15},{"text":"to","start":7399.15,"end":7399.47},{"text":"create","start":7399.47,"end":7399.83},{"text":"too","start":7400.23,"end":7400.51},{"text":"much","start":7400.51,"end":7400.79},{"text":"economic","start":7400.79,"end":7401.19},{"text":"distortions","start":7401.19,"end":7402.07},{"text":"in","start":7402.07,"end":7402.47},{"text":"the","start":7402.47,"end":7402.75},{"text":"approach","start":7402.75,"end":7402.99},{"text":"that","start":7402.99,"end":7403.23},{"text":"we're","start":7403.23,"end":7403.47},{"text":"taking.","start":7403.47,"end":7403.75}]},{"text":"So to me it clearly makes sense to Have a look at whether we could mitigate these impact by excluding certain category of services that would be more harmful here.","start":7403.75,"end":7414.63,"topics":[],"words":[{"text":"So","start":7403.75,"end":7404.15},{"text":"to","start":7404.87,"end":7405.15},{"text":"me","start":7405.15,"end":7405.31},{"text":"it","start":7405.31,"end":7405.47},{"text":"clearly","start":7405.47,"end":7405.87},{"text":"makes","start":7405.87,"end":7406.07},{"text":"sense","start":7406.07,"end":7406.39},{"text":"to","start":7406.39,"end":7406.71},{"text":"Have","start":7406.79,"end":7407.07},{"text":"a","start":7407.07,"end":7407.19},{"text":"look","start":7407.19,"end":7407.31},{"text":"at","start":7407.31,"end":7407.59},{"text":"whether","start":7408.07,"end":7408.43},{"text":"we","start":7408.43,"end":7408.63},{"text":"could","start":7408.63,"end":7408.79},{"text":"mitigate","start":7408.79,"end":7409.31},{"text":"these","start":7409.31,"end":7409.55},{"text":"impact","start":7409.55,"end":7409.91},{"text":"by","start":7409.91,"end":7410.19},{"text":"excluding","start":7410.19,"end":7410.83},{"text":"certain","start":7410.83,"end":7411.19},{"text":"category","start":7411.27,"end":7411.79},{"text":"of","start":7411.79,"end":7411.95},{"text":"services","start":7411.95,"end":7412.23},{"text":"that","start":7412.31,"end":7412.59},{"text":"would","start":7412.59,"end":7412.87},{"text":"be","start":7413.11,"end":7413.43},{"text":"more","start":7413.43,"end":7413.71},{"text":"harmful","start":7413.71,"end":7414.23},{"text":"here.","start":7414.23,"end":7414.63}]},{"text":"Thank you.","start":7414.79,"end":7415.43,"topics":[],"words":[{"text":"Thank","start":7414.79,"end":7415.15},{"text":"you.","start":7415.15,"end":7415.43}]}]}],"speaker":{"name":null,"affiliation":"CAN","affiliation_full":"Canada","group":null,"function":"Representative"}},{"statement_number":81,"paragraphs":[{"sentences":[{"text":"Thank you very much for that input.","start":7417.19,"end":7419.63,"topics":[],"words":[{"text":"Thank","start":7417.19,"end":7417.51},{"text":"you","start":7417.51,"end":7417.63},{"text":"very","start":7417.63,"end":7417.83},{"text":"much","start":7417.83,"end":7418.07},{"text":"for","start":7418.07,"end":7418.31},{"text":"that","start":7418.31,"end":7418.63},{"text":"input.","start":7419.11,"end":7419.63}]},{"text":"I think as a conclusion, I understand that you're a interested in differentiating different types of services and of course we can look into which ones.","start":7419.63,"end":7430.8,"topics":[],"words":[{"text":"I","start":7419.63,"end":7419.79},{"text":"think","start":7419.79,"end":7420.07},{"text":"as","start":7420.15,"end":7420.47},{"text":"a","start":7420.47,"end":7420.63},{"text":"conclusion,","start":7420.63,"end":7421.27},{"text":"I","start":7421.35,"end":7421.67},{"text":"understand","start":7421.67,"end":7421.99},{"text":"that","start":7422.15,"end":7422.43},{"text":"you're","start":7422.43,"end":7422.79},{"text":"a","start":7422.79,"end":7423.11},{"text":"interested","start":7423.84,"end":7424.2},{"text":"in","start":7424.2,"end":7424.48},{"text":"differentiating","start":7424.8,"end":7425.76},{"text":"different","start":7426.56,"end":7426.92},{"text":"types","start":7426.92,"end":7427.24},{"text":"of","start":7427.24,"end":7427.44},{"text":"services","start":7427.44,"end":7427.76},{"text":"and","start":7427.84,"end":7428.16},{"text":"of","start":7428.16,"end":7428.36},{"text":"course","start":7428.36,"end":7428.56},{"text":"we","start":7428.56,"end":7428.8},{"text":"can","start":7428.8,"end":7429.12},{"text":"look","start":7429.44,"end":7429.76},{"text":"into","start":7429.76,"end":7430.08},{"text":"which","start":7430.08,"end":7430.4},{"text":"ones.","start":7430.4,"end":7430.8}]},{"text":"And that's the discussion that we're going to have.","start":7430.8,"end":7432.96,"topics":[],"words":[{"text":"And","start":7430.8,"end":7431},{"text":"that's","start":7431,"end":7431.32},{"text":"the","start":7431.32,"end":7431.56},{"text":"discussion","start":7431.56,"end":7432.04},{"text":"that","start":7432.04,"end":7432.2},{"text":"we're","start":7432.2,"end":7432.4},{"text":"going","start":7432.4,"end":7432.52},{"text":"to","start":7432.52,"end":7432.68},{"text":"have.","start":7432.68,"end":7432.96}]},{"text":"As you referred to 12 AA, as you know, that decision was taken not to.","start":7433.76,"end":7439.12,"topics":[],"words":[{"text":"As","start":7433.76,"end":7434.08},{"text":"you","start":7434.08,"end":7434.32},{"text":"referred","start":7434.32,"end":7434.76},{"text":"to","start":7434.76,"end":7435.04},{"text":"12","start":7435.04,"end":7435.44},{"text":"AA,","start":7435.44,"end":7436},{"text":"as","start":7436,"end":7436.28},{"text":"you","start":7436.28,"end":7436.44},{"text":"know,","start":7436.44,"end":7436.72},{"text":"that","start":7436.72,"end":7437.12},{"text":"decision","start":7437.28,"end":7437.68},{"text":"was","start":7437.76,"end":7438.12},{"text":"taken","start":7438.12,"end":7438.48},{"text":"not","start":7438.48,"end":7438.8},{"text":"to.","start":7438.8,"end":7439.12}]},{"text":"It's within the scope of 12 AA, the personal services.","start":7440.24,"end":7444.56,"topics":[],"words":[{"text":"It's","start":7440.24,"end":7440.6},{"text":"within","start":7440.6,"end":7440.84},{"text":"the","start":7440.84,"end":7441.08},{"text":"scope","start":7441.08,"end":7441.4},{"text":"of","start":7441.4,"end":7441.64},{"text":"12","start":7441.64,"end":7442},{"text":"AA,","start":7442,"end":7442.56},{"text":"the","start":7443.44,"end":7443.76},{"text":"personal","start":7443.76,"end":7444.08},{"text":"services.","start":7444.16,"end":7444.56}]}]},{"sentences":[{"text":"There was a big discussion there.","start":7445.68,"end":7448.04,"topics":[],"words":[{"text":"There","start":7445.68,"end":7446.08},{"text":"was","start":7446.56,"end":7446.88},{"text":"a","start":7446.88,"end":7447.04},{"text":"big","start":7447.04,"end":7447.2},{"text":"discussion","start":7447.2,"end":7447.72},{"text":"there.","start":7447.72,"end":7448.04}]},{"text":"So those of you who are interested in that could, could follow that discussion.","start":7448.04,"end":7452.06,"topics":[],"words":[{"text":"So","start":7448.04,"end":7448.36},{"text":"those","start":7448.36,"end":7448.64},{"text":"of","start":7448.64,"end":7448.8},{"text":"you","start":7448.8,"end":7448.92},{"text":"who","start":7448.92,"end":7449.04},{"text":"are","start":7449.04,"end":7449.16},{"text":"interested","start":7449.16,"end":7449.64},{"text":"in","start":7449.64,"end":7449.8},{"text":"that","start":7449.8,"end":7450},{"text":"could,","start":7450,"end":7450.19},{"text":"could","start":7450.34,"end":7450.58},{"text":"follow","start":7450.66,"end":7451.02},{"text":"that","start":7451.02,"end":7451.38},{"text":"discussion.","start":7451.38,"end":7452.06}]},{"text":"And I think it's in the commentary as well of the reasons why it was kept within the scope of 12 AA.","start":7452.06,"end":7459.62,"topics":[],"words":[{"text":"And","start":7452.06,"end":7452.38},{"text":"I","start":7452.38,"end":7452.62},{"text":"think","start":7452.62,"end":7452.78},{"text":"it's","start":7452.78,"end":7453.02},{"text":"in","start":7453.02,"end":7453.18},{"text":"the","start":7453.18,"end":7453.3},{"text":"commentary","start":7453.3,"end":7453.78},{"text":"as","start":7453.78,"end":7453.98},{"text":"well","start":7453.98,"end":7454.18},{"text":"of","start":7454.18,"end":7454.42},{"text":"the","start":7454.42,"end":7454.74},{"text":"reasons","start":7455.86,"end":7456.46},{"text":"why","start":7456.46,"end":7456.74},{"text":"it","start":7456.98,"end":7457.26},{"text":"was","start":7457.26,"end":7457.42},{"text":"kept","start":7457.42,"end":7457.7},{"text":"within","start":7457.7,"end":7457.98},{"text":"the","start":7457.98,"end":7458.26},{"text":"scope","start":7458.26,"end":7458.58},{"text":"of","start":7458.58,"end":7458.74},{"text":"12","start":7458.74,"end":7459.02},{"text":"AA.","start":7459.02,"end":7459.62}]},{"text":"And I think this one point, you know, when you discuss 12aa, what is the option if you do not have a tax treaty?","start":7460.02,"end":7470.02,"topics":[],"words":[{"text":"And","start":7460.02,"end":7460.3},{"text":"I","start":7460.3,"end":7460.42},{"text":"think","start":7460.42,"end":7460.54},{"text":"this","start":7460.54,"end":7460.78},{"text":"one","start":7460.78,"end":7461.1},{"text":"point,","start":7461.1,"end":7461.46},{"text":"you","start":7461.46,"end":7461.74},{"text":"know,","start":7461.74,"end":7462.02},{"text":"when","start":7462.34,"end":7462.62},{"text":"you","start":7462.62,"end":7462.82},{"text":"discuss","start":7462.82,"end":7463.14},{"text":"12aa,","start":7463.22,"end":7464.26},{"text":"what","start":7466.9,"end":7467.26},{"text":"is","start":7467.26,"end":7467.54},{"text":"the","start":7467.54,"end":7467.78},{"text":"option","start":7467.78,"end":7468.14},{"text":"if","start":7468.14,"end":7468.3},{"text":"you","start":7468.3,"end":7468.46},{"text":"do","start":7468.46,"end":7468.62},{"text":"not","start":7468.62,"end":7468.82},{"text":"have","start":7468.82,"end":7468.98},{"text":"a","start":7468.98,"end":7469.1},{"text":"tax","start":7469.1,"end":7469.38},{"text":"treaty?","start":7469.38,"end":7470.02}]},{"text":"Because you know, if you discuss different models, you have the OCD model, you have the UN model and you have countries who don't sign up to any of them because they don't like them.","start":7470.18,"end":7482.09,"topics":[{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."}],"words":[{"text":"Because","start":7470.18,"end":7470.58},{"text":"you","start":7470.74,"end":7471.02},{"text":"know,","start":7471.02,"end":7471.22},{"text":"if","start":7471.22,"end":7471.54},{"text":"you","start":7473.14,"end":7473.42},{"text":"discuss","start":7473.42,"end":7473.7},{"text":"different","start":7473.78,"end":7474.18},{"text":"models,","start":7474.18,"end":7474.7},{"text":"you","start":7474.7,"end":7474.94},{"text":"have","start":7474.94,"end":7475.06},{"text":"the","start":7475.06,"end":7475.18},{"text":"OCD","start":7475.18,"end":7475.7},{"text":"model,","start":7475.7,"end":7476.02},{"text":"you","start":7476.17,"end":7476.25},{"text":"have","start":7476.25,"end":7476.33},{"text":"the","start":7476.33,"end":7476.45},{"text":"UN","start":7476.45,"end":7476.73},{"text":"model","start":7476.73,"end":7477.37},{"text":"and","start":7477.77,"end":7478.17},{"text":"you","start":7478.17,"end":7478.49},{"text":"have","start":7478.49,"end":7478.81},{"text":"countries","start":7478.97,"end":7479.33},{"text":"who","start":7479.33,"end":7479.57},{"text":"don't","start":7479.57,"end":7479.81},{"text":"sign","start":7479.81,"end":7480.01},{"text":"up","start":7480.01,"end":7480.21},{"text":"to","start":7480.21,"end":7480.41},{"text":"any","start":7480.41,"end":7480.61},{"text":"of","start":7480.61,"end":7480.73},{"text":"them","start":7480.73,"end":7480.89},{"text":"because","start":7480.89,"end":7481.13},{"text":"they","start":7481.13,"end":7481.33},{"text":"don't","start":7481.33,"end":7481.57},{"text":"like","start":7481.57,"end":7481.77},{"text":"them.","start":7481.77,"end":7482.09}]}]},{"sentences":[{"text":"And so what is the preference for a country to sign up to perhaps 12 AA or not having a tax treaty?","start":7482.97,"end":7495.53,"topics":[],"words":[{"text":"And","start":7482.97,"end":7483.37},{"text":"so","start":7483.61,"end":7484.01},{"text":"what","start":7484.81,"end":7485.17},{"text":"is","start":7485.17,"end":7485.53},{"text":"the","start":7487.45,"end":7487.73},{"text":"preference","start":7487.73,"end":7488.09},{"text":"for","start":7488.17,"end":7488.53},{"text":"a","start":7488.53,"end":7488.77},{"text":"country","start":7488.77,"end":7489.05},{"text":"to","start":7489.77,"end":7490.05},{"text":"sign","start":7490.05,"end":7490.29},{"text":"up","start":7490.29,"end":7490.57},{"text":"to","start":7490.57,"end":7490.89},{"text":"perhaps","start":7492.01,"end":7492.57},{"text":"12","start":7492.81,"end":7493.17},{"text":"AA","start":7493.17,"end":7493.77},{"text":"or","start":7493.77,"end":7494.05},{"text":"not","start":7494.05,"end":7494.25},{"text":"having","start":7494.25,"end":7494.49},{"text":"a","start":7494.49,"end":7494.69},{"text":"tax","start":7494.69,"end":7494.93},{"text":"treaty?","start":7494.93,"end":7495.53}]},{"text":"I don't think we've seen that study and I think in this area and where we are sitting, there are many countries who do not have tax treaties because they don't like the solutions of any model.","start":7496.33,"end":7507.74,"topics":[],"words":[{"text":"I","start":7496.33,"end":7496.61},{"text":"don't","start":7496.61,"end":7496.81},{"text":"think","start":7496.81,"end":7496.93},{"text":"we've","start":7496.93,"end":7497.25},{"text":"seen","start":7497.25,"end":7497.45},{"text":"that","start":7497.45,"end":7497.73},{"text":"study","start":7497.73,"end":7498.09},{"text":"and","start":7499.05,"end":7499.33},{"text":"I","start":7499.33,"end":7499.49},{"text":"think","start":7499.49,"end":7499.77},{"text":"in","start":7500.25,"end":7500.53},{"text":"this","start":7500.53,"end":7500.77},{"text":"area","start":7500.77,"end":7501.13},{"text":"and","start":7501.13,"end":7501.45},{"text":"where","start":7501.45,"end":7501.65},{"text":"we","start":7501.65,"end":7501.81},{"text":"are","start":7501.81,"end":7502.01},{"text":"sitting,","start":7502.01,"end":7502.39},{"text":"there","start":7502.62,"end":7502.74},{"text":"are","start":7502.74,"end":7502.94},{"text":"many","start":7502.94,"end":7503.22},{"text":"countries","start":7503.22,"end":7503.54},{"text":"who","start":7503.54,"end":7503.78},{"text":"do","start":7503.78,"end":7503.94},{"text":"not","start":7503.94,"end":7504.1},{"text":"have","start":7504.1,"end":7504.3},{"text":"tax","start":7504.3,"end":7504.58},{"text":"treaties","start":7504.58,"end":7505.14},{"text":"because","start":7505.14,"end":7505.38},{"text":"they","start":7505.38,"end":7505.54},{"text":"don't","start":7505.54,"end":7505.82},{"text":"like","start":7505.82,"end":7506.06},{"text":"the","start":7506.06,"end":7506.26},{"text":"solutions","start":7506.26,"end":7506.74},{"text":"of","start":7506.74,"end":7506.98},{"text":"any","start":7506.98,"end":7507.22},{"text":"model.","start":7507.22,"end":7507.74}]},{"text":"And that's not been studied at all.","start":7508.62,"end":7511.58,"topics":[],"words":[{"text":"And","start":7508.62,"end":7508.94},{"text":"that's","start":7508.94,"end":7509.3},{"text":"not","start":7509.3,"end":7509.54},{"text":"been","start":7509.54,"end":7509.9},{"text":"studied","start":7510.06,"end":7510.78},{"text":"at","start":7510.94,"end":7511.26},{"text":"all.","start":7511.26,"end":7511.58}]},{"text":"So, you know, if we're trying to provide models to make more countries able to sign up to a multilateral agreement, which is what we're trying to do here, I think that's very, very positive.","start":7513.02,"end":7525.82,"topics":[],"words":[{"text":"So,","start":7513.02,"end":7513.34},{"text":"you","start":7513.34,"end":7513.54},{"text":"know,","start":7513.54,"end":7513.7},{"text":"if","start":7513.7,"end":7513.86},{"text":"we're","start":7513.86,"end":7514.14},{"text":"trying","start":7514.14,"end":7514.34},{"text":"to","start":7514.34,"end":7514.66},{"text":"provide","start":7514.66,"end":7515.02},{"text":"models","start":7515.18,"end":7515.74},{"text":"to","start":7515.82,"end":7516.14},{"text":"make","start":7516.14,"end":7516.42},{"text":"more","start":7516.42,"end":7516.74},{"text":"countries","start":7516.74,"end":7517.1},{"text":"able","start":7518.299,"end":7518.7},{"text":"to","start":7518.78,"end":7519.1},{"text":"sign","start":7519.1,"end":7519.34},{"text":"up","start":7519.34,"end":7519.62},{"text":"to","start":7519.62,"end":7519.98},{"text":"a","start":7520.86,"end":7521.14},{"text":"multilateral","start":7521.14,"end":7521.86},{"text":"agreement,","start":7521.86,"end":7522.38},{"text":"which","start":7522.46,"end":7522.78},{"text":"is","start":7522.78,"end":7522.98},{"text":"what","start":7522.98,"end":7523.14},{"text":"we're","start":7523.14,"end":7523.38},{"text":"trying","start":7523.38,"end":7523.54},{"text":"to","start":7523.54,"end":7523.7},{"text":"do","start":7523.7,"end":7523.86},{"text":"here,","start":7523.86,"end":7524.14},{"text":"I","start":7524.22,"end":7524.5},{"text":"think","start":7524.5,"end":7524.66},{"text":"that's","start":7524.66,"end":7524.94},{"text":"very,","start":7524.94,"end":7525.1},{"text":"very","start":7525.1,"end":7525.38},{"text":"positive.","start":7525.38,"end":7525.82}]},{"text":"And I think, you know, that's the way we should look at it instead of trying to, you know, say that this is the way forward.","start":7525.82,"end":7536.93,"topics":[],"words":[{"text":"And","start":7525.82,"end":7526.02},{"text":"I","start":7526.02,"end":7526.14},{"text":"think,","start":7526.14,"end":7526.34},{"text":"you","start":7526.34,"end":7526.58},{"text":"know,","start":7526.58,"end":7526.86},{"text":"that's","start":7526.94,"end":7527.38},{"text":"the","start":7527.38,"end":7527.54},{"text":"way","start":7527.54,"end":7527.7},{"text":"we","start":7527.7,"end":7527.86},{"text":"should","start":7527.86,"end":7528.14},{"text":"look","start":7528.69,"end":7528.81},{"text":"at","start":7528.81,"end":7528.97},{"text":"it","start":7528.97,"end":7529.17},{"text":"instead","start":7529.17,"end":7529.49},{"text":"of","start":7529.49,"end":7529.81},{"text":"trying","start":7532.37,"end":7532.77},{"text":"to,","start":7532.77,"end":7533.17},{"text":"you","start":7533.49,"end":7533.77},{"text":"know,","start":7533.77,"end":7534.01},{"text":"say","start":7534.01,"end":7534.29},{"text":"that","start":7534.29,"end":7534.53},{"text":"this","start":7534.53,"end":7534.85},{"text":"is","start":7534.85,"end":7535.25},{"text":"the","start":7536.13,"end":7536.41},{"text":"way","start":7536.41,"end":7536.61},{"text":"forward.","start":7536.61,"end":7536.93}]}]},{"sentences":[{"text":"Only, you know, that we are here now to solve a problem that I think we all feel needs to be solved.","start":7537.17,"end":7544.13,"topics":[],"words":[{"text":"Only,","start":7537.17,"end":7537.57},{"text":"you","start":7537.89,"end":7538.17},{"text":"know,","start":7538.17,"end":7538.37},{"text":"that","start":7538.37,"end":7538.69},{"text":"we","start":7538.85,"end":7539.17},{"text":"are","start":7539.17,"end":7539.37},{"text":"here","start":7539.37,"end":7539.61},{"text":"now","start":7539.61,"end":7539.89},{"text":"to","start":7539.89,"end":7540.09},{"text":"solve","start":7540.09,"end":7540.33},{"text":"a","start":7540.33,"end":7540.49},{"text":"problem","start":7540.49,"end":7540.73},{"text":"that","start":7540.73,"end":7541.01},{"text":"I","start":7541.01,"end":7541.17},{"text":"think","start":7541.17,"end":7541.33},{"text":"we","start":7541.33,"end":7541.53},{"text":"all","start":7541.53,"end":7541.73},{"text":"feel","start":7541.73,"end":7542.05},{"text":"needs","start":7543.09,"end":7543.41},{"text":"to","start":7543.41,"end":7543.61},{"text":"be","start":7543.61,"end":7543.77},{"text":"solved.","start":7543.77,"end":7544.13}]},{"text":"And let's do that in the multilateral way that we can try to get together as many of us as possible to solve.","start":7545.17,"end":7553.49,"topics":[],"words":[{"text":"And","start":7545.17,"end":7545.53},{"text":"let's","start":7545.53,"end":7545.89},{"text":"do","start":7545.89,"end":7546.09},{"text":"that","start":7546.09,"end":7546.25},{"text":"in","start":7546.25,"end":7546.41},{"text":"the","start":7546.41,"end":7546.57},{"text":"multilateral","start":7546.57,"end":7547.41},{"text":"way","start":7547.41,"end":7547.73},{"text":"that","start":7547.97,"end":7548.29},{"text":"we","start":7548.29,"end":7548.49},{"text":"can","start":7548.49,"end":7548.77},{"text":"try","start":7549.49,"end":7549.85},{"text":"to","start":7549.85,"end":7550.21},{"text":"get","start":7550.37,"end":7550.73},{"text":"together","start":7550.73,"end":7551.09},{"text":"as","start":7551.17,"end":7551.53},{"text":"many","start":7551.53,"end":7551.77},{"text":"of","start":7551.77,"end":7551.93},{"text":"us","start":7551.93,"end":7552.13},{"text":"as","start":7552.13,"end":7552.37},{"text":"possible","start":7552.37,"end":7552.69},{"text":"to","start":7552.69,"end":7553.01},{"text":"solve.","start":7553.01,"end":7553.49}]},{"text":"I have Italy.","start":7554.62,"end":7555.46,"topics":[],"words":[{"text":"I","start":7554.62,"end":7554.74},{"text":"have","start":7554.74,"end":7554.94},{"text":"Italy.","start":7554.94,"end":7555.46}]},{"text":"Please go ahead.","start":7555.46,"end":7556.22,"topics":[],"words":[{"text":"Please","start":7555.46,"end":7555.7},{"text":"go","start":7555.7,"end":7555.94},{"text":"ahead.","start":7555.94,"end":7556.22}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":82,"paragraphs":[{"sentences":[{"text":"Thank you, co Chair and also thank you for this last food of thought you gave us.","start":7559.02,"end":7564.14,"topics":[],"words":[{"text":"Thank","start":7559.02,"end":7559.34},{"text":"you,","start":7559.34,"end":7559.5},{"text":"co","start":7559.5,"end":7559.7},{"text":"Chair","start":7559.7,"end":7559.98},{"text":"and","start":7560.54,"end":7560.86},{"text":"also","start":7560.86,"end":7561.1},{"text":"thank","start":7561.1,"end":7561.38},{"text":"you","start":7561.38,"end":7561.54},{"text":"for","start":7561.54,"end":7561.82},{"text":"this","start":7561.82,"end":7562.18},{"text":"last","start":7562.18,"end":7562.46},{"text":"food","start":7562.46,"end":7562.74},{"text":"of","start":7562.74,"end":7562.98},{"text":"thought","start":7562.98,"end":7563.22},{"text":"you","start":7563.22,"end":7563.5},{"text":"gave","start":7563.5,"end":7563.82},{"text":"us.","start":7563.82,"end":7564.14}]},{"text":"We are prepared to have a concept of services, of course, and also then to discuss of possible exclusion like Russia or United Arab Emirates said.","start":7565.1,"end":7577.42,"topics":[],"words":[{"text":"We","start":7565.1,"end":7565.42},{"text":"are","start":7565.42,"end":7565.66},{"text":"prepared","start":7565.66,"end":7566.18},{"text":"to","start":7566.18,"end":7566.42},{"text":"have","start":7566.42,"end":7566.58},{"text":"a","start":7566.58,"end":7566.86},{"text":"concept","start":7566.86,"end":7567.38},{"text":"of","start":7567.38,"end":7567.58},{"text":"services,","start":7567.58,"end":7567.9},{"text":"of","start":7568.06,"end":7568.38},{"text":"course,","start":7568.38,"end":7568.7},{"text":"and","start":7569.74,"end":7570.139},{"text":"also","start":7570.46,"end":7570.86},{"text":"then","start":7570.86,"end":7571.18},{"text":"to","start":7571.18,"end":7571.38},{"text":"discuss","start":7571.38,"end":7571.66},{"text":"of","start":7571.66,"end":7571.98},{"text":"possible","start":7571.98,"end":7572.3},{"text":"exclusion","start":7572.46,"end":7573.18},{"text":"like","start":7573.18,"end":7573.58},{"text":"Russia","start":7573.98,"end":7574.66},{"text":"or","start":7574.66,"end":7575.02},{"text":"United","start":7575.1,"end":7575.5},{"text":"Arab","start":7575.98,"end":7576.46},{"text":"Emirates","start":7576.46,"end":7577.02},{"text":"said.","start":7577.02,"end":7577.42}]},{"text":"But for the stage of the exercise we would like to concentrate more on your second question.","start":7578.86,"end":7584.39,"topics":[],"words":[{"text":"But","start":7578.86,"end":7579.26},{"text":"for","start":7579.67,"end":7579.79},{"text":"the","start":7579.79,"end":7579.95},{"text":"stage","start":7579.95,"end":7580.27},{"text":"of","start":7580.27,"end":7580.43},{"text":"the","start":7580.43,"end":7580.63},{"text":"exercise","start":7580.63,"end":7581.43},{"text":"we","start":7581.51,"end":7581.79},{"text":"would","start":7581.79,"end":7581.99},{"text":"like","start":7581.99,"end":7582.15},{"text":"to","start":7582.15,"end":7582.31},{"text":"concentrate","start":7582.31,"end":7582.91},{"text":"more","start":7582.91,"end":7583.11},{"text":"on","start":7583.11,"end":7583.31},{"text":"your","start":7583.31,"end":7583.55},{"text":"second","start":7583.55,"end":7583.91},{"text":"question.","start":7583.99,"end":7584.39}]},{"text":"If we want to have the differentiation between types of service, yes, we do.","start":7584.55,"end":7589.59,"topics":[],"words":[{"text":"If","start":7584.55,"end":7584.87},{"text":"we","start":7584.87,"end":7585.07},{"text":"want","start":7585.07,"end":7585.23},{"text":"to","start":7585.23,"end":7585.39},{"text":"have","start":7585.39,"end":7585.59},{"text":"the","start":7585.59,"end":7585.83},{"text":"differentiation","start":7585.83,"end":7586.67},{"text":"between","start":7586.67,"end":7586.99},{"text":"types","start":7586.99,"end":7587.39},{"text":"of","start":7587.39,"end":7587.59},{"text":"service,","start":7587.59,"end":7587.91},{"text":"yes,","start":7588.71,"end":7589.07},{"text":"we","start":7589.07,"end":7589.27},{"text":"do.","start":7589.27,"end":7589.59}]},{"text":"Like India and Switzerland said, we are sympathetic of much of the argument they proposed.","start":7589.75,"end":7597.51,"topics":[],"words":[{"text":"Like","start":7589.75,"end":7590.15},{"text":"India","start":7590.87,"end":7591.27},{"text":"and","start":7591.43,"end":7591.71},{"text":"Switzerland","start":7591.71,"end":7592.31},{"text":"said,","start":7593.35,"end":7593.75},{"text":"we","start":7593.75,"end":7594.03},{"text":"are","start":7594.03,"end":7594.23},{"text":"sympathetic","start":7594.23,"end":7594.91},{"text":"of","start":7594.91,"end":7595.19},{"text":"much","start":7595.27,"end":7595.589},{"text":"of","start":7595.589,"end":7595.79},{"text":"the","start":7595.79,"end":7595.95},{"text":"argument","start":7595.95,"end":7596.43},{"text":"they","start":7596.43,"end":7596.79},{"text":"proposed.","start":7596.87,"end":7597.51}]}]},{"sentences":[{"text":"Basically we want different type of services because we believe that when we Draft the protocol.","start":7598.47,"end":7607.44,"topics":[],"words":[{"text":"Basically","start":7598.47,"end":7599.11},{"text":"we","start":7600.55,"end":7600.87},{"text":"want","start":7600.87,"end":7601.19},{"text":"different","start":7601.59,"end":7601.99},{"text":"type","start":7602.95,"end":7603.43},{"text":"of","start":7603.43,"end":7603.55},{"text":"services","start":7603.55,"end":7603.83},{"text":"because","start":7603.91,"end":7604.27},{"text":"we","start":7604.27,"end":7604.51},{"text":"believe","start":7604.51,"end":7604.79},{"text":"that","start":7605.12,"end":7605.36},{"text":"when","start":7605.44,"end":7605.76},{"text":"we","start":7605.76,"end":7606},{"text":"Draft","start":7606,"end":7606.52},{"text":"the","start":7606.52,"end":7606.8},{"text":"protocol.","start":7606.8,"end":7607.44}]},{"text":"We have to provide for different nexus rule for different kind of services.","start":7607.92,"end":7612,"topics":[],"words":[{"text":"We","start":7607.92,"end":7608.24},{"text":"have","start":7608.24,"end":7608.44},{"text":"to","start":7608.44,"end":7608.68},{"text":"provide","start":7608.68,"end":7609.04},{"text":"for","start":7609.12,"end":7609.44},{"text":"different","start":7609.44,"end":7609.72},{"text":"nexus","start":7609.72,"end":7610.32},{"text":"rule","start":7610.32,"end":7610.64},{"text":"for","start":7610.64,"end":7610.84},{"text":"different","start":7610.84,"end":7611.12},{"text":"kind","start":7611.12,"end":7611.44},{"text":"of","start":7611.44,"end":7611.68},{"text":"services.","start":7611.68,"end":7612}]},{"text":"This is something that we believe is fair for a future proof legal instrument.","start":7612.88,"end":7618.8,"topics":[],"words":[{"text":"This","start":7612.88,"end":7613.2},{"text":"is","start":7613.2,"end":7613.4},{"text":"something","start":7613.4,"end":7613.6},{"text":"that","start":7613.6,"end":7613.84},{"text":"we","start":7613.84,"end":7614.04},{"text":"believe","start":7614.04,"end":7614.28},{"text":"is","start":7614.28,"end":7614.64},{"text":"fair","start":7614.64,"end":7615.04},{"text":"for","start":7615.12,"end":7615.44},{"text":"a","start":7615.44,"end":7615.64},{"text":"future","start":7615.64,"end":7615.92},{"text":"proof","start":7616,"end":7616.56},{"text":"legal","start":7617.76,"end":7618.28},{"text":"instrument.","start":7618.28,"end":7618.8}]},{"text":"Perhaps we felt more at ease with the categorization we read in the option paper which was traditional service, digital service, remotely provided services which fit better into the categories of nexus you first highlighted in one of the first slide of your presentation which were payment nexus, physical presence nexus or economic and market nexus.","start":7619.36,"end":7645.65,"topics":[],"words":[{"text":"Perhaps","start":7619.36,"end":7619.92},{"text":"we","start":7620.24,"end":7620.64},{"text":"felt","start":7620.8,"end":7621.2},{"text":"more","start":7621.2,"end":7621.44},{"text":"at","start":7621.44,"end":7621.64},{"text":"ease","start":7621.64,"end":7622},{"text":"with","start":7622,"end":7622.24},{"text":"the","start":7622.24,"end":7622.48},{"text":"categorization","start":7622.48,"end":7623.36},{"text":"we","start":7625.28,"end":7625.6},{"text":"read","start":7625.6,"end":7625.8},{"text":"in","start":7625.8,"end":7625.96},{"text":"the","start":7625.96,"end":7626.12},{"text":"option","start":7626.12,"end":7626.64},{"text":"paper","start":7626.64,"end":7627.12},{"text":"which","start":7627.6,"end":7627.96},{"text":"was","start":7627.96,"end":7628.32},{"text":"traditional","start":7629.76,"end":7630.46},{"text":"service,","start":7630.77,"end":7631.01},{"text":"digital","start":7631.17,"end":7631.57},{"text":"service,","start":7631.73,"end":7632.13},{"text":"remotely","start":7632.21,"end":7632.93},{"text":"provided","start":7632.93,"end":7633.61},{"text":"services","start":7633.61,"end":7633.97},{"text":"which","start":7634.37,"end":7634.73},{"text":"fit","start":7634.73,"end":7635.09},{"text":"better","start":7635.09,"end":7635.37},{"text":"into","start":7635.37,"end":7635.65},{"text":"the","start":7635.65,"end":7635.85},{"text":"categories","start":7635.85,"end":7636.41},{"text":"of","start":7636.41,"end":7636.69},{"text":"nexus","start":7636.69,"end":7637.25},{"text":"you","start":7637.33,"end":7637.65},{"text":"first","start":7637.65,"end":7637.93},{"text":"highlighted","start":7637.93,"end":7638.53},{"text":"in","start":7638.53,"end":7638.73},{"text":"one","start":7638.73,"end":7638.89},{"text":"of","start":7638.89,"end":7639.05},{"text":"the","start":7639.05,"end":7639.17},{"text":"first","start":7639.17,"end":7639.33},{"text":"slide","start":7639.33,"end":7639.65},{"text":"of","start":7639.65,"end":7639.85},{"text":"your","start":7639.85,"end":7640.01},{"text":"presentation","start":7640.01,"end":7640.57},{"text":"which","start":7640.57,"end":7640.89},{"text":"were","start":7640.89,"end":7641.25},{"text":"payment","start":7641.33,"end":7641.77},{"text":"nexus,","start":7641.77,"end":7642.25},{"text":"physical","start":7642.25,"end":7642.73},{"text":"presence","start":7642.73,"end":7643.13},{"text":"nexus","start":7643.13,"end":7643.65},{"text":"or","start":7643.73,"end":7644.05},{"text":"economic","start":7644.05,"end":7644.37},{"text":"and","start":7644.45,"end":7644.73},{"text":"market","start":7644.73,"end":7645.01},{"text":"nexus.","start":7645.01,"end":7645.65}]},{"text":"We do believe that the fiscal present nexus still has some ground to stay there.","start":7645.97,"end":7651.89,"topics":[],"words":[{"text":"We","start":7645.97,"end":7646.25},{"text":"do","start":7646.25,"end":7646.49},{"text":"believe","start":7646.49,"end":7646.729},{"text":"that","start":7646.729,"end":7646.89},{"text":"the","start":7646.89,"end":7647.05},{"text":"fiscal","start":7647.05,"end":7647.41},{"text":"present","start":7647.41,"end":7647.73},{"text":"nexus","start":7647.73,"end":7648.29},{"text":"still","start":7648.29,"end":7648.53},{"text":"has","start":7648.53,"end":7648.81},{"text":"some","start":7648.81,"end":7649.17},{"text":"ground","start":7649.17,"end":7649.57},{"text":"to","start":7650.85,"end":7651.17},{"text":"stay","start":7651.17,"end":7651.49},{"text":"there.","start":7651.49,"end":7651.89}]}]},{"sentences":[{"text":"And of course we are ready to work for the others.","start":7652.05,"end":7654.77,"topics":[],"words":[{"text":"And","start":7652.05,"end":7652.41},{"text":"of","start":7652.41,"end":7652.65},{"text":"course","start":7652.65,"end":7652.89},{"text":"we","start":7652.89,"end":7653.13},{"text":"are","start":7653.13,"end":7653.29},{"text":"ready","start":7653.29,"end":7653.53},{"text":"to","start":7653.53,"end":7653.69},{"text":"work","start":7653.69,"end":7653.89},{"text":"for","start":7653.89,"end":7654.13},{"text":"the","start":7654.13,"end":7654.41},{"text":"others.","start":7654.41,"end":7654.77}]}]},{"sentences":[{"text":"We are of the view that nexus based only on the location of payer on the market are not the most appropriate connecting factors.","start":7657.58,"end":7667.18,"topics":[],"words":[{"text":"We","start":7657.58,"end":7657.82},{"text":"are","start":7657.82,"end":7658.18},{"text":"of","start":7658.18,"end":7658.42},{"text":"the","start":7658.42,"end":7658.62},{"text":"view","start":7658.62,"end":7658.94},{"text":"that","start":7658.94,"end":7659.34},{"text":"nexus","start":7659.58,"end":7660.18},{"text":"based","start":7660.18,"end":7660.54},{"text":"only","start":7660.62,"end":7661.02},{"text":"on","start":7661.5,"end":7661.78},{"text":"the","start":7661.78,"end":7661.94},{"text":"location","start":7661.94,"end":7662.3},{"text":"of","start":7662.3,"end":7662.58},{"text":"payer","start":7662.58,"end":7663.38},{"text":"on","start":7663.38,"end":7663.66},{"text":"the","start":7663.66,"end":7663.98},{"text":"market","start":7663.98,"end":7664.38},{"text":"are","start":7664.62,"end":7664.9},{"text":"not","start":7664.9,"end":7665.1},{"text":"the","start":7665.1,"end":7665.3},{"text":"most","start":7665.3,"end":7665.46},{"text":"appropriate","start":7665.46,"end":7665.9},{"text":"connecting","start":7665.98,"end":7666.62},{"text":"factors.","start":7666.62,"end":7667.18}]},{"text":"Because when we will be designing the nexus for every kind of service, we think that the right nexus in a globalized and digitalized economy should be rooted in a real economic contribution of the business in a given jurisdiction as it is much easier with traditional service and physical presence nexus.","start":7667.66,"end":7693.27,"topics":[],"words":[{"text":"Because","start":7667.66,"end":7668.06},{"text":"when","start":7668.46,"end":7668.78},{"text":"we","start":7668.78,"end":7668.98},{"text":"will","start":7668.98,"end":7669.18},{"text":"be","start":7669.18,"end":7669.42},{"text":"designing","start":7669.42,"end":7670.06},{"text":"the","start":7670.86,"end":7671.26},{"text":"nexus","start":7671.26,"end":7671.98},{"text":"for","start":7672.059,"end":7672.42},{"text":"every","start":7672.42,"end":7672.78},{"text":"kind","start":7672.78,"end":7673.1},{"text":"of","start":7673.1,"end":7673.3},{"text":"service,","start":7673.3,"end":7673.58},{"text":"we","start":7674.46,"end":7674.82},{"text":"think","start":7674.82,"end":7675.18},{"text":"that","start":7675.5,"end":7675.9},{"text":"the","start":7677.5,"end":7677.82},{"text":"right","start":7677.82,"end":7678.1},{"text":"nexus","start":7678.1,"end":7678.58},{"text":"in","start":7678.58,"end":7678.86},{"text":"a","start":7678.94,"end":7679.22},{"text":"globalized","start":7679.22,"end":7679.78},{"text":"and","start":7679.78,"end":7680.06},{"text":"digitalized","start":7680.06,"end":7680.94},{"text":"economy","start":7680.94,"end":7681.34},{"text":"should","start":7681.83,"end":7681.95},{"text":"be","start":7681.95,"end":7682.11},{"text":"rooted","start":7682.11,"end":7682.47},{"text":"in","start":7682.47,"end":7682.59},{"text":"a","start":7682.59,"end":7682.75},{"text":"real","start":7682.75,"end":7683.03},{"text":"economic","start":7683.03,"end":7683.43},{"text":"contribution","start":7683.59,"end":7684.27},{"text":"of","start":7684.27,"end":7684.51},{"text":"the","start":7684.51,"end":7684.67},{"text":"business","start":7684.67,"end":7684.95},{"text":"in","start":7685.03,"end":7685.31},{"text":"a","start":7685.31,"end":7685.47},{"text":"given","start":7685.47,"end":7685.67},{"text":"jurisdiction","start":7685.67,"end":7686.47},{"text":"as","start":7686.47,"end":7686.75},{"text":"it","start":7686.75,"end":7686.91},{"text":"is","start":7686.91,"end":7687.15},{"text":"much","start":7687.15,"end":7687.51},{"text":"easier","start":7687.51,"end":7688.15},{"text":"with","start":7688.47,"end":7688.75},{"text":"traditional","start":7688.75,"end":7689.43},{"text":"service","start":7689.43,"end":7689.83},{"text":"and","start":7689.91,"end":7690.31},{"text":"physical","start":7690.87,"end":7691.47},{"text":"presence","start":7691.47,"end":7692.07},{"text":"nexus.","start":7692.55,"end":7693.27}]},{"text":"So we want to differentiate in that mood, we are ready to have a broad concept with possible exclusion and we want to see different nexus rule perhaps according to the categorization we had in the in our option paper.","start":7694.07,"end":7708.4,"topics":[],"words":[{"text":"So","start":7694.07,"end":7694.43},{"text":"we","start":7694.43,"end":7694.71},{"text":"want","start":7694.71,"end":7694.91},{"text":"to","start":7694.91,"end":7695.11},{"text":"differentiate","start":7695.11,"end":7695.83},{"text":"in","start":7695.91,"end":7696.19},{"text":"that","start":7696.19,"end":7696.43},{"text":"mood,","start":7696.43,"end":7696.87},{"text":"we","start":7696.87,"end":7697.15},{"text":"are","start":7697.15,"end":7697.31},{"text":"ready","start":7697.31,"end":7697.749},{"text":"to","start":7697.749,"end":7697.87},{"text":"have","start":7697.87,"end":7697.99},{"text":"a","start":7697.99,"end":7698.11},{"text":"broad","start":7698.11,"end":7698.35},{"text":"concept","start":7698.35,"end":7698.95},{"text":"with","start":7698.95,"end":7699.27},{"text":"possible","start":7699.27,"end":7699.59},{"text":"exclusion","start":7699.67,"end":7700.55},{"text":"and","start":7701.35,"end":7701.75},{"text":"we","start":7701.91,"end":7702.19},{"text":"want","start":7702.19,"end":7702.39},{"text":"to","start":7702.39,"end":7702.59},{"text":"see","start":7702.59,"end":7702.87},{"text":"different","start":7703.03,"end":7703.39},{"text":"nexus","start":7703.39,"end":7703.99},{"text":"rule","start":7703.99,"end":7704.31},{"text":"perhaps","start":7704.31,"end":7704.63},{"text":"according","start":7704.63,"end":7704.95},{"text":"to","start":7704.95,"end":7705.23},{"text":"the","start":7705.23,"end":7705.43},{"text":"categorization","start":7705.43,"end":7706.27},{"text":"we","start":7706.27,"end":7706.51},{"text":"had","start":7706.51,"end":7706.71},{"text":"in","start":7706.71,"end":7706.91},{"text":"the","start":7706.91,"end":7707.05},{"text":"in","start":7707.28,"end":7707.4},{"text":"our","start":7707.4,"end":7707.56},{"text":"option","start":7707.56,"end":7707.96},{"text":"paper.","start":7707.96,"end":7708.4}]},{"text":"Thank you.","start":7708.4,"end":7708.96,"topics":[],"words":[{"text":"Thank","start":7708.4,"end":7708.72},{"text":"you.","start":7708.72,"end":7708.96}]},{"text":"Thank you very much for that input.","start":7710.32,"end":7712.08,"topics":[],"words":[{"text":"Thank","start":7710.32,"end":7710.64},{"text":"you","start":7710.64,"end":7710.76},{"text":"very","start":7710.76,"end":7710.96},{"text":"much","start":7710.96,"end":7711.16},{"text":"for","start":7711.16,"end":7711.32},{"text":"that","start":7711.32,"end":7711.52},{"text":"input.","start":7711.52,"end":7712.08}]}]}],"speaker":{"name":null,"affiliation":"ITA","affiliation_full":"Italy","group":null,"function":"Representative"}},{"statement_number":83,"paragraphs":[{"sentences":[{"text":"Italy, I have Kenya, Please go ahead.","start":7712.32,"end":7714.96,"topics":[],"words":[{"text":"Italy,","start":7712.32,"end":7713.12},{"text":"I","start":7713.2,"end":7713.52},{"text":"have","start":7713.52,"end":7713.76},{"text":"Kenya,","start":7713.76,"end":7714.28},{"text":"Please","start":7714.28,"end":7714.52},{"text":"go","start":7714.52,"end":7714.68},{"text":"ahead.","start":7714.68,"end":7714.96}]}]},{"sentences":[{"text":"Thank you, Khalid for the opportunity.","start":7718.32,"end":7720.56,"topics":[],"words":[{"text":"Thank","start":7718.32,"end":7718.64},{"text":"you,","start":7718.64,"end":7718.8},{"text":"Khalid","start":7718.8,"end":7719.28},{"text":"for","start":7719.28,"end":7719.6},{"text":"the","start":7719.68,"end":7719.96},{"text":"opportunity.","start":7719.96,"end":7720.56}]},{"text":"Kenya is in tandem with the position that has been put forth by Nigeria on behalf of the African group and which actually speaks to the terms of reference under paragraph 15 and what has also been captured in the options paper under paragraph 31.","start":7722.4,"end":7749.85,"topics":[],"words":[{"text":"Kenya","start":7722.4,"end":7722.92},{"text":"is","start":7722.92,"end":7723.079},{"text":"in","start":7723.079,"end":7723.239},{"text":"tandem","start":7723.239,"end":7723.72},{"text":"with","start":7723.72,"end":7724.08},{"text":"the","start":7725.04,"end":7725.36},{"text":"position","start":7725.36,"end":7725.68},{"text":"that","start":7725.84,"end":7726.24},{"text":"has","start":7728,"end":7728.32},{"text":"been","start":7728.32,"end":7728.64},{"text":"put","start":7728.64,"end":7729},{"text":"forth","start":7729,"end":7729.44},{"text":"by","start":7729.92,"end":7730.24},{"text":"Nigeria","start":7730.24,"end":7730.8},{"text":"on","start":7730.8,"end":7731.04},{"text":"behalf","start":7731.04,"end":7731.36},{"text":"of","start":7731.36,"end":7731.44},{"text":"the","start":7731.44,"end":7731.6},{"text":"African","start":7731.6,"end":7732.04},{"text":"group","start":7732.04,"end":7732.32},{"text":"and","start":7733.45,"end":7733.69},{"text":"which","start":7736.97,"end":7737.37},{"text":"actually","start":7737.37,"end":7737.77},{"text":"speaks","start":7737.77,"end":7738.33},{"text":"to","start":7738.33,"end":7738.65},{"text":"the","start":7740.49,"end":7740.77},{"text":"terms","start":7740.77,"end":7740.97},{"text":"of","start":7740.97,"end":7741.17},{"text":"reference","start":7741.17,"end":7741.77},{"text":"under","start":7742.09,"end":7742.45},{"text":"paragraph","start":7742.45,"end":7743.01},{"text":"15","start":7743.01,"end":7743.37},{"text":"and","start":7743.53,"end":7743.93},{"text":"what","start":7744.01,"end":7744.37},{"text":"has","start":7744.37,"end":7744.65},{"text":"also","start":7744.65,"end":7744.89},{"text":"been","start":7744.89,"end":7745.13},{"text":"captured","start":7745.13,"end":7745.69},{"text":"in","start":7746.89,"end":7747.17},{"text":"the","start":7747.17,"end":7747.33},{"text":"options","start":7747.33,"end":7747.73},{"text":"paper","start":7747.73,"end":7748.17},{"text":"under","start":7748.25,"end":7748.61},{"text":"paragraph","start":7748.61,"end":7749.17},{"text":"31.","start":7749.17,"end":7749.85}]}]},{"sentences":[{"text":"We do envisage that the protocol should cover a broad range of services.","start":7752.49,"end":7756.65,"topics":[],"words":[{"text":"We","start":7752.49,"end":7752.77},{"text":"do","start":7752.77,"end":7752.93},{"text":"envisage","start":7752.93,"end":7753.41},{"text":"that","start":7753.41,"end":7753.57},{"text":"the","start":7753.57,"end":7753.73},{"text":"protocol","start":7753.73,"end":7754.29},{"text":"should","start":7754.29,"end":7754.57},{"text":"cover","start":7754.57,"end":7754.89},{"text":"a","start":7754.97,"end":7755.25},{"text":"broad","start":7755.25,"end":7755.49},{"text":"range","start":7755.49,"end":7755.81},{"text":"of","start":7755.81,"end":7756.09},{"text":"services.","start":7756.25,"end":7756.65}]},{"text":"That is that is it.","start":7757.53,"end":7759.06,"topics":[],"words":[{"text":"That","start":7757.53,"end":7757.81},{"text":"is","start":7757.81,"end":7758.09},{"text":"that","start":7758.5,"end":7758.62},{"text":"is","start":7758.62,"end":7758.78},{"text":"it.","start":7758.78,"end":7759.06}]},{"text":"And because of the nature of services and how they are performed, we foresee the possibility of categorizing the services for ease of administration.","start":7759.38,"end":7773.3,"topics":[],"words":[{"text":"And","start":7759.38,"end":7759.7},{"text":"because","start":7759.7,"end":7759.98},{"text":"of","start":7759.98,"end":7760.34},{"text":"the","start":7761.14,"end":7761.42},{"text":"nature","start":7761.42,"end":7761.7},{"text":"of","start":7761.7,"end":7761.9},{"text":"services","start":7761.9,"end":7762.18},{"text":"and","start":7762.42,"end":7762.74},{"text":"how","start":7762.74,"end":7763.02},{"text":"they","start":7763.02,"end":7763.26},{"text":"are","start":7763.26,"end":7763.42},{"text":"performed,","start":7763.42,"end":7764.1},{"text":"we","start":7766.34,"end":7766.7},{"text":"foresee","start":7766.7,"end":7767.38},{"text":"the","start":7767.46,"end":7767.78},{"text":"possibility","start":7767.78,"end":7768.26},{"text":"of","start":7768.66,"end":7769.06},{"text":"categorizing","start":7769.3,"end":7770.14},{"text":"the","start":7770.14,"end":7770.3},{"text":"services","start":7770.3,"end":7770.58},{"text":"for","start":7771.54,"end":7771.86},{"text":"ease","start":7771.86,"end":7772.14},{"text":"of","start":7772.14,"end":7772.42},{"text":"administration.","start":7772.58,"end":7773.3}]},{"text":"And just to give forth a few examples, and I think it has been mentioned by some of our colleagues is on the question of how they are performed, that is physical, the ones that are physically performed, ones that are remotely performed and generally the automated digital services.","start":7774.34,"end":7796.75,"topics":[],"words":[{"text":"And","start":7774.34,"end":7774.74},{"text":"just","start":7774.98,"end":7775.34},{"text":"to","start":7775.34,"end":7775.7},{"text":"give","start":7775.7,"end":7776.1},{"text":"forth","start":7776.1,"end":7776.5},{"text":"a","start":7776.5,"end":7776.7},{"text":"few","start":7776.7,"end":7776.9},{"text":"examples,","start":7776.9,"end":7777.42},{"text":"and","start":7777.42,"end":7777.66},{"text":"I","start":7777.66,"end":7777.78},{"text":"think","start":7777.78,"end":7777.94},{"text":"it","start":7777.94,"end":7778.14},{"text":"has","start":7778.14,"end":7778.3},{"text":"been","start":7778.3,"end":7778.5},{"text":"mentioned","start":7778.5,"end":7778.98},{"text":"by","start":7778.98,"end":7779.3},{"text":"some","start":7780.18,"end":7780.46},{"text":"of","start":7780.46,"end":7780.62},{"text":"our","start":7780.62,"end":7780.78},{"text":"colleagues","start":7780.78,"end":7781.34},{"text":"is","start":7781.34,"end":7781.7},{"text":"on","start":7782.98,"end":7783.26},{"text":"the","start":7783.26,"end":7783.42},{"text":"question","start":7783.42,"end":7783.64},{"text":"of","start":7784.03,"end":7784.27},{"text":"how","start":7785.07,"end":7785.35},{"text":"they","start":7785.35,"end":7785.51},{"text":"are","start":7785.51,"end":7785.67},{"text":"performed,","start":7785.67,"end":7786.11},{"text":"that","start":7786.11,"end":7786.31},{"text":"is","start":7786.31,"end":7786.55},{"text":"physical,","start":7786.55,"end":7787.07},{"text":"the","start":7787.31,"end":7787.59},{"text":"ones","start":7787.59,"end":7787.87},{"text":"that","start":7787.87,"end":7787.95},{"text":"are","start":7787.95,"end":7788.11},{"text":"physically","start":7788.11,"end":7788.55},{"text":"performed,","start":7788.55,"end":7789.23},{"text":"ones","start":7789.79,"end":7790.11},{"text":"that","start":7790.11,"end":7790.23},{"text":"are","start":7790.23,"end":7790.39},{"text":"remotely","start":7790.39,"end":7790.95},{"text":"performed","start":7790.95,"end":7791.55},{"text":"and","start":7791.71,"end":7792.11},{"text":"generally","start":7794.11,"end":7794.75},{"text":"the","start":7794.75,"end":7794.95},{"text":"automated","start":7794.95,"end":7795.55},{"text":"digital","start":7795.71,"end":7796.11},{"text":"services.","start":7796.35,"end":7796.75}]},{"text":"Thank you.","start":7797.23,"end":7797.79,"topics":[],"words":[{"text":"Thank","start":7797.23,"end":7797.55},{"text":"you.","start":7797.55,"end":7797.79}]}]}],"speaker":{"name":null,"affiliation":"KEN","affiliation_full":"Kenya","group":null,"function":"Representative"}},{"statement_number":84,"paragraphs":[{"sentences":[{"text":"Thank you. Kenya.","start":7800.19,"end":7801.15,"topics":[],"words":[{"text":"Thank","start":7800.19,"end":7800.51},{"text":"you.","start":7800.51,"end":7800.63},{"text":"Kenya.","start":7800.63,"end":7801.15}]},{"text":"I have Nigeria.","start":7801.71,"end":7803.07,"topics":[],"words":[{"text":"I","start":7801.71,"end":7802.03},{"text":"have","start":7802.03,"end":7802.31},{"text":"Nigeria.","start":7802.31,"end":7803.07}]},{"text":"Please go ahead.","start":7803.07,"end":7803.79,"topics":[],"words":[{"text":"Please","start":7803.07,"end":7803.35},{"text":"go","start":7803.35,"end":7803.51},{"text":"ahead.","start":7803.51,"end":7803.79}]}]},{"sentences":[{"text":"Thank you. Madam. Colleagues, I will be speaking on behalf of the African group and also in support of the view that we expressed by Kenya.","start":7808.67,"end":7819.3,"topics":[],"words":[{"text":"Thank","start":7808.67,"end":7809.03},{"text":"you.","start":7809.03,"end":7809.19},{"text":"Madam.","start":7809.19,"end":7809.47},{"text":"Colleagues,","start":7809.47,"end":7809.95},{"text":"I","start":7810.5,"end":7810.62},{"text":"will","start":7810.62,"end":7810.78},{"text":"be","start":7810.78,"end":7810.94},{"text":"speaking","start":7810.94,"end":7811.3},{"text":"on","start":7811.3,"end":7811.58},{"text":"behalf","start":7811.58,"end":7811.9},{"text":"of","start":7811.9,"end":7812.06},{"text":"the","start":7812.06,"end":7812.3},{"text":"African","start":7812.3,"end":7812.86},{"text":"group","start":7812.86,"end":7813.14},{"text":"and","start":7813.7,"end":7814.1},{"text":"also","start":7814.58,"end":7814.98},{"text":"in","start":7815.06,"end":7815.34},{"text":"support","start":7815.34,"end":7815.62},{"text":"of","start":7815.62,"end":7816.02},{"text":"the","start":7816.66,"end":7816.94},{"text":"view","start":7816.94,"end":7817.14},{"text":"that","start":7817.14,"end":7817.38},{"text":"we","start":7817.38,"end":7817.58},{"text":"expressed","start":7817.58,"end":7818.02},{"text":"by","start":7818.02,"end":7818.34},{"text":"Kenya.","start":7818.66,"end":7819.3}]},{"text":"We are taking a cue from your comments that the member states can make suggestion on what we think should be the categorization and for African group we are willing to propose or to go with categorization.","start":7820.58,"end":7841.97,"topics":[],"words":[{"text":"We","start":7820.58,"end":7820.98},{"text":"are","start":7821.62,"end":7822.02},{"text":"taking","start":7822.1,"end":7822.46},{"text":"a","start":7822.46,"end":7822.7},{"text":"cue","start":7822.7,"end":7823.02},{"text":"from","start":7823.02,"end":7823.38},{"text":"your","start":7823.54,"end":7823.94},{"text":"comments","start":7825.22,"end":7825.62},{"text":"that","start":7826.1,"end":7826.5},{"text":"the","start":7827.14,"end":7827.46},{"text":"member","start":7827.46,"end":7827.78},{"text":"states","start":7827.78,"end":7828.18},{"text":"can","start":7828.5,"end":7828.9},{"text":"make","start":7829.06,"end":7829.46},{"text":"suggestion","start":7829.62,"end":7830.38},{"text":"on","start":7830.38,"end":7830.66},{"text":"what","start":7830.66,"end":7830.86},{"text":"we","start":7830.86,"end":7831.06},{"text":"think","start":7831.06,"end":7831.38},{"text":"should","start":7831.54,"end":7831.86},{"text":"be","start":7831.86,"end":7832.18},{"text":"the","start":7832.5,"end":7832.82},{"text":"categorization","start":7832.82,"end":7833.78},{"text":"and","start":7834.34,"end":7834.74},{"text":"for","start":7834.82,"end":7835.22},{"text":"African","start":7835.38,"end":7835.94},{"text":"group","start":7835.94,"end":7836.26},{"text":"we","start":7837.01,"end":7837.25},{"text":"are","start":7837.25,"end":7837.65},{"text":"willing","start":7837.81,"end":7838.41},{"text":"to","start":7838.41,"end":7838.77},{"text":"propose","start":7839.65,"end":7840.25},{"text":"or","start":7840.25,"end":7840.49},{"text":"to","start":7840.49,"end":7840.69},{"text":"go","start":7840.69,"end":7840.89},{"text":"with","start":7840.89,"end":7841.09},{"text":"categorization.","start":7841.09,"end":7841.97}]},{"text":"That's in these three form number one is the first one to be physically performed services, the second one remotely provided services and the third one, the automated data services Those are the three categorization that is proposed by the African group.","start":7842.45,"end":7861.61,"topics":[],"words":[{"text":"That's","start":7842.45,"end":7843.09},{"text":"in","start":7844.29,"end":7844.57},{"text":"these","start":7844.57,"end":7844.81},{"text":"three","start":7844.81,"end":7845.17},{"text":"form","start":7845.41,"end":7845.81},{"text":"number","start":7846.13,"end":7846.49},{"text":"one","start":7846.49,"end":7846.81},{"text":"is","start":7846.81,"end":7847.17},{"text":"the","start":7847.33,"end":7847.61},{"text":"first","start":7847.61,"end":7847.81},{"text":"one","start":7847.81,"end":7848.05},{"text":"to","start":7848.05,"end":7848.25},{"text":"be","start":7848.25,"end":7848.45},{"text":"physically","start":7848.45,"end":7848.93},{"text":"performed","start":7848.93,"end":7849.65},{"text":"services,","start":7849.65,"end":7849.97},{"text":"the","start":7850.69,"end":7851.01},{"text":"second","start":7851.01,"end":7851.29},{"text":"one","start":7851.29,"end":7851.65},{"text":"remotely","start":7851.73,"end":7852.37},{"text":"provided","start":7852.37,"end":7852.97},{"text":"services","start":7852.97,"end":7853.25},{"text":"and","start":7853.81,"end":7854.17},{"text":"the","start":7854.17,"end":7854.49},{"text":"third","start":7854.49,"end":7854.85},{"text":"one,","start":7854.85,"end":7855.25},{"text":"the","start":7855.41,"end":7855.73},{"text":"automated","start":7855.73,"end":7856.37},{"text":"data","start":7856.37,"end":7856.77},{"text":"services","start":7856.93,"end":7857.33},{"text":"Those","start":7857.89,"end":7858.21},{"text":"are","start":7858.21,"end":7858.37},{"text":"the","start":7858.37,"end":7858.49},{"text":"three","start":7858.49,"end":7858.69},{"text":"categorization","start":7858.69,"end":7859.57},{"text":"that","start":7859.65,"end":7860.01},{"text":"is","start":7860.01,"end":7860.29},{"text":"proposed","start":7860.29,"end":7860.69},{"text":"by","start":7860.69,"end":7860.85},{"text":"the","start":7860.85,"end":7860.97},{"text":"African","start":7860.97,"end":7861.37},{"text":"group.","start":7861.37,"end":7861.61}]}]},{"sentences":[{"text":"Thank you.","start":7861.61,"end":7862.12,"topics":[],"words":[{"text":"Thank","start":7861.61,"end":7861.89},{"text":"you.","start":7861.89,"end":7862.12}]},{"text":"Thank you very much for that concrete proposal.","start":7863.79,"end":7866.99,"topics":[],"words":[{"text":"Thank","start":7863.79,"end":7863.99},{"text":"you","start":7863.99,"end":7864.15},{"text":"very","start":7864.15,"end":7864.35},{"text":"much","start":7864.35,"end":7864.59},{"text":"for","start":7864.59,"end":7864.83},{"text":"that","start":7864.83,"end":7865.15},{"text":"concrete","start":7865.23,"end":7866.03},{"text":"proposal.","start":7866.19,"end":7866.99}]},{"text":"African Group, I have Singapore.","start":7867.95,"end":7870.87,"topics":[],"words":[{"text":"African","start":7867.95,"end":7868.55},{"text":"Group,","start":7868.55,"end":7868.83},{"text":"I","start":7869.71,"end":7870.03},{"text":"have","start":7870.03,"end":7870.27},{"text":"Singapore.","start":7870.27,"end":7870.87}]},{"text":"Please go ahead.","start":7870.87,"end":7871.55,"topics":[],"words":[{"text":"Please","start":7870.87,"end":7871.11},{"text":"go","start":7871.11,"end":7871.27},{"text":"ahead.","start":7871.27,"end":7871.55}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":"Africa Group","function":"Representative"}},{"statement_number":85,"paragraphs":[{"sentences":[{"text":"Good morning everyone.","start":7884.43,"end":7885.39,"topics":[],"words":[{"text":"Good","start":7884.43,"end":7884.75},{"text":"morning","start":7884.75,"end":7885.03},{"text":"everyone.","start":7885.03,"end":7885.39}]},{"text":"First, I would also like to express my thanks to Madam Co Chair as well as all the delegates that have been working very hard on this protocol.","start":7886.03,"end":7895.88,"topics":[],"words":[{"text":"First,","start":7886.03,"end":7886.31},{"text":"I","start":7886.31,"end":7886.47},{"text":"would","start":7886.47,"end":7886.63},{"text":"also","start":7886.63,"end":7886.87},{"text":"like","start":7886.87,"end":7887.11},{"text":"to","start":7887.11,"end":7887.27},{"text":"express","start":7887.27,"end":7887.55},{"text":"my","start":7888.2,"end":7888.36},{"text":"thanks","start":7888.36,"end":7888.76},{"text":"to","start":7889,"end":7889.4},{"text":"Madam","start":7889.96,"end":7890.44},{"text":"Co","start":7890.44,"end":7890.68},{"text":"Chair","start":7890.68,"end":7891},{"text":"as","start":7891,"end":7891.28},{"text":"well","start":7891.28,"end":7891.4},{"text":"as","start":7891.4,"end":7891.6},{"text":"all","start":7891.6,"end":7891.8},{"text":"the","start":7891.8,"end":7891.92},{"text":"delegates","start":7891.92,"end":7892.36},{"text":"that","start":7892.36,"end":7892.56},{"text":"have","start":7892.56,"end":7892.72},{"text":"been","start":7892.72,"end":7892.88},{"text":"working","start":7892.88,"end":7893.12},{"text":"very","start":7893.12,"end":7893.4},{"text":"hard","start":7893.4,"end":7893.72},{"text":"on","start":7893.88,"end":7894.24},{"text":"this","start":7894.24,"end":7894.6},{"text":"protocol.","start":7895.08,"end":7895.88}]},{"text":"The concept paper actually puts forth quite a number of points which I take it that we will be discussing them in greater details in the next two, three days.","start":7896.28,"end":7905.96,"topics":[],"words":[{"text":"The","start":7896.28,"end":7896.56},{"text":"concept","start":7896.56,"end":7896.96},{"text":"paper","start":7896.96,"end":7897.24},{"text":"actually","start":7897.24,"end":7897.56},{"text":"puts","start":7897.56,"end":7898},{"text":"forth","start":7898,"end":7898.36},{"text":"quite","start":7898.36,"end":7898.76},{"text":"a","start":7899.4,"end":7899.72},{"text":"number","start":7899.72,"end":7899.96},{"text":"of","start":7899.96,"end":7900.2},{"text":"points","start":7900.2,"end":7900.52},{"text":"which","start":7900.52,"end":7900.84},{"text":"I","start":7900.84,"end":7901.16},{"text":"take","start":7901.24,"end":7901.56},{"text":"it","start":7901.56,"end":7901.76},{"text":"that","start":7901.76,"end":7901.92},{"text":"we","start":7901.92,"end":7902.08},{"text":"will","start":7902.08,"end":7902.2},{"text":"be","start":7902.2,"end":7902.32},{"text":"discussing","start":7902.32,"end":7902.84},{"text":"them","start":7902.84,"end":7903.16},{"text":"in","start":7903.64,"end":7903.96},{"text":"greater","start":7903.96,"end":7904.28},{"text":"details","start":7904.28,"end":7904.64},{"text":"in","start":7904.64,"end":7904.8},{"text":"the","start":7904.8,"end":7904.92},{"text":"next","start":7904.92,"end":7905.08},{"text":"two,","start":7905.08,"end":7905.36},{"text":"three","start":7905.36,"end":7905.64},{"text":"days.","start":7905.64,"end":7905.96}]},{"text":"So for today I would just want to provide our very high level comments to what has been laid out in the slide.","start":7906.68,"end":7915.33,"topics":[],"words":[{"text":"So","start":7906.68,"end":7906.96},{"text":"for","start":7906.96,"end":7907.16},{"text":"today","start":7907.16,"end":7907.48},{"text":"I","start":7907.48,"end":7907.8},{"text":"would","start":7907.8,"end":7908},{"text":"just","start":7908,"end":7908.24},{"text":"want","start":7908.24,"end":7908.52},{"text":"to","start":7908.52,"end":7908.84},{"text":"provide","start":7909.48,"end":7909.88},{"text":"our","start":7909.88,"end":7910.24},{"text":"very","start":7910.24,"end":7910.52},{"text":"high","start":7910.52,"end":7910.76},{"text":"level","start":7910.76,"end":7911.08},{"text":"comments","start":7911.08,"end":7911.48},{"text":"to","start":7911.72,"end":7912.04},{"text":"what","start":7912.04,"end":7912.24},{"text":"has","start":7912.24,"end":7912.44},{"text":"been","start":7912.44,"end":7912.76},{"text":"laid","start":7913.65,"end":7913.85},{"text":"out","start":7913.85,"end":7914.13},{"text":"in","start":7914.37,"end":7914.65},{"text":"the","start":7914.65,"end":7914.81},{"text":"slide.","start":7914.81,"end":7915.33}]},{"text":"First, I have heard calls that the protocol should cover a broad scope of services.","start":7915.81,"end":7921.33,"topics":[],"words":[{"text":"First,","start":7915.81,"end":7916.21},{"text":"I","start":7916.53,"end":7916.85},{"text":"have","start":7916.85,"end":7917.05},{"text":"heard","start":7917.05,"end":7917.37},{"text":"calls","start":7917.37,"end":7917.89},{"text":"that","start":7917.89,"end":7918.21},{"text":"the","start":7918.53,"end":7918.85},{"text":"protocol","start":7918.85,"end":7919.41},{"text":"should","start":7919.41,"end":7919.69},{"text":"cover","start":7919.69,"end":7920.01},{"text":"a","start":7920.01,"end":7920.29},{"text":"broad","start":7920.29,"end":7920.53},{"text":"scope","start":7920.53,"end":7920.89},{"text":"of","start":7920.89,"end":7921.05},{"text":"services.","start":7921.05,"end":7921.33}]}]},{"sentences":[{"text":"And I do understand why this call has been made.","start":7921.81,"end":7924.61,"topics":[],"words":[{"text":"And","start":7921.81,"end":7922.09},{"text":"I","start":7922.09,"end":7922.25},{"text":"do","start":7922.25,"end":7922.45},{"text":"understand","start":7922.45,"end":7922.77},{"text":"why","start":7923.01,"end":7923.33},{"text":"this","start":7923.33,"end":7923.53},{"text":"call","start":7923.53,"end":7923.77},{"text":"has","start":7923.77,"end":7924.01},{"text":"been","start":7924.01,"end":7924.25},{"text":"made.","start":7924.25,"end":7924.61}]},{"text":"Our view is that recognizing that if we intend for the protocol to be broad in the scope, I think we have to recognize that the services are really diverse and there are different types of services here.","start":7925.41,"end":7939.9,"topics":[],"words":[{"text":"Our","start":7925.41,"end":7925.81},{"text":"view","start":7925.89,"end":7926.25},{"text":"is","start":7926.25,"end":7926.53},{"text":"that","start":7926.53,"end":7926.85},{"text":"recognizing","start":7927.41,"end":7928.21},{"text":"that","start":7928.21,"end":7928.41},{"text":"if","start":7928.41,"end":7928.61},{"text":"we","start":7928.61,"end":7928.89},{"text":"intend","start":7928.89,"end":7929.41},{"text":"for","start":7930.13,"end":7930.45},{"text":"the","start":7930.45,"end":7930.65},{"text":"protocol","start":7930.65,"end":7931.13},{"text":"to","start":7931.13,"end":7931.29},{"text":"be","start":7931.29,"end":7931.49},{"text":"broad","start":7931.49,"end":7931.77},{"text":"in","start":7931.77,"end":7932.01},{"text":"the","start":7932.01,"end":7932.17},{"text":"scope,","start":7932.17,"end":7932.61},{"text":"I","start":7932.61,"end":7932.77},{"text":"think","start":7932.77,"end":7932.93},{"text":"we","start":7932.93,"end":7933.17},{"text":"have","start":7933.17,"end":7933.37},{"text":"to","start":7933.37,"end":7933.53},{"text":"recognize","start":7933.53,"end":7934.13},{"text":"that","start":7934.13,"end":7934.53},{"text":"the","start":7934.53,"end":7934.85},{"text":"services","start":7934.85,"end":7935.17},{"text":"are","start":7935.49,"end":7935.85},{"text":"really","start":7935.85,"end":7936.17},{"text":"diverse","start":7936.17,"end":7936.77},{"text":"and","start":7936.77,"end":7936.97},{"text":"there","start":7936.97,"end":7937.13},{"text":"are","start":7937.13,"end":7937.29},{"text":"different","start":7937.29,"end":7937.57},{"text":"types","start":7937.57,"end":7937.93},{"text":"of","start":7937.93,"end":7938.13},{"text":"services","start":7938.13,"end":7938.45},{"text":"here.","start":7939.74,"end":7939.9}]},{"text":"I think I echo the views that have been shared by a couple of other colleagues from India, Switzerland, Italy and even Kenya as well, that we need to differentiate the different types of services.","start":7939.9,"end":7953.1,"topics":[],"words":[{"text":"I","start":7939.9,"end":7940.1},{"text":"think","start":7940.1,"end":7940.38},{"text":"I","start":7940.54,"end":7940.86},{"text":"echo","start":7940.86,"end":7941.22},{"text":"the","start":7941.22,"end":7941.42},{"text":"views","start":7941.42,"end":7941.7},{"text":"that","start":7941.7,"end":7941.86},{"text":"have","start":7941.86,"end":7942.02},{"text":"been","start":7942.02,"end":7942.22},{"text":"shared","start":7942.22,"end":7942.58},{"text":"by","start":7942.58,"end":7942.86},{"text":"a","start":7943.02,"end":7943.3},{"text":"couple","start":7943.3,"end":7943.58},{"text":"of","start":7943.58,"end":7943.82},{"text":"other","start":7943.82,"end":7944.1},{"text":"colleagues","start":7944.1,"end":7944.78},{"text":"from","start":7944.86,"end":7945.18},{"text":"India,","start":7945.18,"end":7945.5},{"text":"Switzerland,","start":7945.58,"end":7946.3},{"text":"Italy","start":7946.62,"end":7947.38},{"text":"and","start":7947.38,"end":7947.66},{"text":"even","start":7947.66,"end":7947.98},{"text":"Kenya","start":7948.06,"end":7948.7},{"text":"as","start":7949.02,"end":7949.34},{"text":"well,","start":7949.34,"end":7949.66},{"text":"that","start":7949.9,"end":7950.3},{"text":"we","start":7950.46,"end":7950.78},{"text":"need","start":7950.78,"end":7951.02},{"text":"to","start":7951.02,"end":7951.26},{"text":"differentiate","start":7951.26,"end":7951.9},{"text":"the","start":7951.9,"end":7952.1},{"text":"different","start":7952.1,"end":7952.34},{"text":"types","start":7952.34,"end":7952.66},{"text":"of","start":7952.66,"end":7952.82},{"text":"services.","start":7952.82,"end":7953.1}]},{"text":"I don't think we can just have a single definition of services on how the classification should be made.","start":7954.06,"end":7961.42,"topics":[],"words":[{"text":"I","start":7954.06,"end":7954.34},{"text":"don't","start":7954.34,"end":7954.54},{"text":"think","start":7954.54,"end":7954.7},{"text":"we","start":7954.7,"end":7954.98},{"text":"can","start":7954.98,"end":7955.299},{"text":"just","start":7955.299,"end":7955.54},{"text":"have","start":7955.54,"end":7955.7},{"text":"a","start":7955.7,"end":7955.86},{"text":"single","start":7955.86,"end":7956.22},{"text":"definition","start":7956.22,"end":7956.78},{"text":"of","start":7956.78,"end":7957.02},{"text":"services","start":7957.02,"end":7957.34},{"text":"on","start":7958.38,"end":7958.74},{"text":"how","start":7958.74,"end":7959.1},{"text":"the","start":7959.34,"end":7959.62},{"text":"classification","start":7959.62,"end":7960.46},{"text":"should","start":7960.62,"end":7960.9},{"text":"be","start":7960.9,"end":7961.1},{"text":"made.","start":7961.1,"end":7961.42}]},{"text":"We hold the same view as Kenya.","start":7961.82,"end":7963.74,"topics":[],"words":[{"text":"We","start":7961.82,"end":7962.1},{"text":"hold","start":7962.1,"end":7962.3},{"text":"the","start":7962.3,"end":7962.5},{"text":"same","start":7962.5,"end":7962.66},{"text":"view","start":7962.66,"end":7962.9},{"text":"as","start":7962.9,"end":7963.18},{"text":"Kenya.","start":7963.18,"end":7963.74}]}]},{"sentences":[{"text":"I personally think that the current proposed classification on the slide is a bit too narrow.","start":7963.98,"end":7970.42,"topics":[],"words":[{"text":"I","start":7963.98,"end":7964.3},{"text":"personally","start":7964.3,"end":7964.51},{"text":"think","start":7964.98,"end":7965.14},{"text":"that","start":7965.14,"end":7965.38},{"text":"the","start":7965.38,"end":7965.58},{"text":"current","start":7965.58,"end":7965.86},{"text":"proposed","start":7965.94,"end":7966.5},{"text":"classification","start":7966.98,"end":7967.94},{"text":"on","start":7968.18,"end":7968.46},{"text":"the","start":7968.46,"end":7968.66},{"text":"slide","start":7968.66,"end":7969.06},{"text":"is","start":7969.06,"end":7969.26},{"text":"a","start":7969.26,"end":7969.42},{"text":"bit","start":7969.42,"end":7969.62},{"text":"too","start":7969.62,"end":7969.9},{"text":"narrow.","start":7969.9,"end":7970.42}]},{"text":"I think we should go for broader definition recognizing that there are different characteristics of different kind of services.","start":7971.14,"end":7978.1,"topics":[],"words":[{"text":"I","start":7971.14,"end":7971.42},{"text":"think","start":7971.42,"end":7971.58},{"text":"we","start":7971.58,"end":7971.74},{"text":"should","start":7971.74,"end":7971.9},{"text":"go","start":7971.9,"end":7972.18},{"text":"for","start":7972.26,"end":7972.66},{"text":"broader","start":7972.66,"end":7973.14},{"text":"definition","start":7973.14,"end":7973.86},{"text":"recognizing","start":7974.18,"end":7974.98},{"text":"that","start":7974.98,"end":7975.18},{"text":"there","start":7975.18,"end":7975.34},{"text":"are","start":7975.34,"end":7975.5},{"text":"different","start":7975.5,"end":7975.78},{"text":"characteristics","start":7975.78,"end":7976.74},{"text":"of","start":7976.74,"end":7977.02},{"text":"different","start":7977.02,"end":7977.34},{"text":"kind","start":7977.34,"end":7977.58},{"text":"of","start":7977.58,"end":7977.78},{"text":"services.","start":7977.78,"end":7978.1}]},{"text":"So I do agree that we can start off with classifying services into three subgroups.","start":7978.66,"end":7984.66,"topics":[],"words":[{"text":"So","start":7978.66,"end":7978.9},{"text":"I","start":7978.9,"end":7979.02},{"text":"do","start":7979.02,"end":7979.22},{"text":"agree","start":7979.22,"end":7979.54},{"text":"that","start":7979.54,"end":7979.86},{"text":"we","start":7979.86,"end":7980.06},{"text":"can","start":7980.06,"end":7980.34},{"text":"start","start":7980.34,"end":7980.659},{"text":"off","start":7980.659,"end":7980.94},{"text":"with","start":7980.94,"end":7981.3},{"text":"classifying","start":7981.3,"end":7982.14},{"text":"services","start":7982.14,"end":7982.5},{"text":"into","start":7982.98,"end":7983.38},{"text":"three","start":7983.38,"end":7983.78},{"text":"subgroups.","start":7983.78,"end":7984.66}]},{"text":"One would be services that are actually provided in person.","start":7984.66,"end":7987.62,"topics":[],"words":[{"text":"One","start":7984.66,"end":7984.98},{"text":"would","start":7984.98,"end":7985.18},{"text":"be","start":7985.18,"end":7985.38},{"text":"services","start":7985.38,"end":7985.7},{"text":"that","start":7985.86,"end":7986.1},{"text":"are","start":7986.1,"end":7986.22},{"text":"actually","start":7986.22,"end":7986.5},{"text":"provided","start":7986.5,"end":7987.1},{"text":"in","start":7987.1,"end":7987.3},{"text":"person.","start":7987.3,"end":7987.62}]},{"text":"Second categories would be services they are provided remotely.","start":7988.5,"end":7992.29,"topics":[],"words":[{"text":"Second","start":7988.5,"end":7988.86},{"text":"categories","start":7988.86,"end":7989.46},{"text":"would","start":7989.46,"end":7989.74},{"text":"be","start":7989.74,"end":7989.9},{"text":"services","start":7989.9,"end":7990.18},{"text":"they","start":7990.53,"end":7990.61},{"text":"are","start":7990.61,"end":7990.85},{"text":"provided","start":7991.01,"end":7991.69},{"text":"remotely.","start":7991.69,"end":7992.29}]}]},{"sentences":[{"text":"And the third kind of services would be services they are provided through automated digital channel.","start":7992.53,"end":7998.45,"topics":[],"words":[{"text":"And","start":7992.53,"end":7992.81},{"text":"the","start":7992.81,"end":7992.97},{"text":"third","start":7992.97,"end":7993.21},{"text":"kind","start":7993.21,"end":7993.45},{"text":"of","start":7993.45,"end":7993.61},{"text":"services","start":7993.61,"end":7993.89},{"text":"would","start":7993.97,"end":7994.25},{"text":"be","start":7994.25,"end":7994.41},{"text":"services","start":7994.41,"end":7994.69},{"text":"they","start":7995.01,"end":7995.29},{"text":"are","start":7995.29,"end":7995.49},{"text":"provided","start":7995.49,"end":7995.97},{"text":"through","start":7995.97,"end":7996.25},{"text":"automated","start":7996.25,"end":7996.85},{"text":"digital","start":7996.85,"end":7997.25},{"text":"channel.","start":7997.81,"end":7998.45}]},{"text":"Here I can imagine that after we agree on the services, we need to move on to the discussion on the nexus.","start":7999.09,"end":8005.09,"topics":[],"words":[{"text":"Here","start":7999.09,"end":7999.49},{"text":"I","start":7999.49,"end":7999.81},{"text":"can","start":7999.81,"end":8000.09},{"text":"imagine","start":8000.09,"end":8000.65},{"text":"that","start":8000.65,"end":8000.93},{"text":"after","start":8000.93,"end":8001.17},{"text":"we","start":8001.17,"end":8001.41},{"text":"agree","start":8001.41,"end":8001.65},{"text":"on","start":8001.65,"end":8001.85},{"text":"the","start":8001.85,"end":8002.01},{"text":"services,","start":8002.01,"end":8002.29},{"text":"we","start":8002.53,"end":8002.85},{"text":"need","start":8002.85,"end":8003.05},{"text":"to","start":8003.05,"end":8003.21},{"text":"move","start":8003.21,"end":8003.37},{"text":"on","start":8003.37,"end":8003.53},{"text":"to","start":8003.53,"end":8003.69},{"text":"the","start":8003.69,"end":8003.85},{"text":"discussion","start":8003.85,"end":8004.25},{"text":"on","start":8004.25,"end":8004.41},{"text":"the","start":8004.41,"end":8004.57},{"text":"nexus.","start":8004.57,"end":8005.09}]},{"text":"And I cannot accept a situation that there will be a one size fits all nexus.","start":8005.33,"end":8011.17,"topics":[],"words":[{"text":"And","start":8005.33,"end":8005.61},{"text":"I","start":8005.61,"end":8005.81},{"text":"cannot","start":8005.81,"end":8006.37},{"text":"accept","start":8006.69,"end":8007.09},{"text":"a","start":8007.17,"end":8007.45},{"text":"situation","start":8007.45,"end":8007.89},{"text":"that","start":8008.21,"end":8008.61},{"text":"there","start":8008.69,"end":8008.97},{"text":"will","start":8008.97,"end":8009.13},{"text":"be","start":8009.13,"end":8009.29},{"text":"a","start":8009.29,"end":8009.45},{"text":"one","start":8009.45,"end":8009.65},{"text":"size","start":8009.65,"end":8010.01},{"text":"fits","start":8010.01,"end":8010.37},{"text":"all","start":8010.37,"end":8010.61},{"text":"nexus.","start":8010.61,"end":8011.17}]},{"text":"Recognizing that the services are provided through different channels.","start":8011.41,"end":8015.65,"topics":[],"words":[{"text":"Recognizing","start":8011.41,"end":8012.13},{"text":"that","start":8012.13,"end":8012.37},{"text":"the","start":8012.37,"end":8012.57},{"text":"services","start":8012.57,"end":8012.85},{"text":"are","start":8013.01,"end":8013.33},{"text":"provided","start":8013.33,"end":8013.97},{"text":"through","start":8014.37,"end":8014.69},{"text":"different","start":8014.69,"end":8015.01},{"text":"channels.","start":8015.01,"end":8015.65}]},{"text":"And I would also like to stress at this point that we recognize that most services are still provided in person, which then means that the current taxation rules based on physical nexus, based on permanent establishment, they are still very relevant and robust.","start":8016.22,"end":8034.62,"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."}],"words":[{"text":"And","start":8016.22,"end":8016.42},{"text":"I","start":8016.42,"end":8016.7},{"text":"would","start":8016.7,"end":8016.94},{"text":"also","start":8016.94,"end":8017.22},{"text":"like","start":8017.22,"end":8017.46},{"text":"to","start":8017.46,"end":8017.66},{"text":"stress","start":8017.66,"end":8018.02},{"text":"at","start":8018.02,"end":8018.26},{"text":"this","start":8018.26,"end":8018.46},{"text":"point","start":8018.46,"end":8018.74},{"text":"that","start":8018.74,"end":8019.06},{"text":"we","start":8019.06,"end":8019.42},{"text":"recognize","start":8019.58,"end":8020.3},{"text":"that","start":8020.3,"end":8020.62},{"text":"most","start":8021.1,"end":8021.42},{"text":"services","start":8021.42,"end":8021.74},{"text":"are","start":8021.98,"end":8022.38},{"text":"still","start":8022.38,"end":8022.78},{"text":"provided","start":8022.78,"end":8023.54},{"text":"in","start":8023.54,"end":8023.86},{"text":"person,","start":8023.86,"end":8024.22},{"text":"which","start":8024.62,"end":8024.98},{"text":"then","start":8024.98,"end":8025.34},{"text":"means","start":8025.34,"end":8025.7},{"text":"that","start":8025.7,"end":8025.98},{"text":"the","start":8025.98,"end":8026.18},{"text":"current","start":8026.18,"end":8026.46},{"text":"taxation","start":8026.54,"end":8027.26},{"text":"rules","start":8027.26,"end":8027.82},{"text":"based","start":8027.9,"end":8028.26},{"text":"on","start":8028.26,"end":8028.58},{"text":"physical","start":8028.58,"end":8029.02},{"text":"nexus,","start":8029.02,"end":8029.66},{"text":"based","start":8029.66,"end":8029.98},{"text":"on","start":8029.98,"end":8030.18},{"text":"permanent","start":8030.18,"end":8030.7},{"text":"establishment,","start":8030.7,"end":8031.5},{"text":"they","start":8031.74,"end":8032.059},{"text":"are","start":8032.059,"end":8032.26},{"text":"still","start":8032.26,"end":8032.54},{"text":"very","start":8032.54,"end":8032.94},{"text":"relevant","start":8033.02,"end":8033.66},{"text":"and","start":8033.66,"end":8033.94},{"text":"robust.","start":8033.94,"end":8034.62}]}]},{"sentences":[{"text":"So I think in coming up with different kind of services and different nexus rules, I think we need to continue to remember that the current rules that are robust, we should continue to retain them and not to do away with them because that would create lots of new issues that we would need to deal with as well.","start":8035.42,"end":8056.23,"topics":[],"words":[{"text":"So","start":8035.42,"end":8035.7},{"text":"I","start":8035.7,"end":8035.9},{"text":"think","start":8035.9,"end":8036.22},{"text":"in","start":8036.3,"end":8036.62},{"text":"coming","start":8036.62,"end":8036.9},{"text":"up","start":8036.9,"end":8037.18},{"text":"with","start":8037.18,"end":8037.5},{"text":"different","start":8037.82,"end":8038.18},{"text":"kind","start":8038.18,"end":8038.42},{"text":"of","start":8038.42,"end":8038.58},{"text":"services","start":8038.58,"end":8038.86},{"text":"and","start":8039.26,"end":8039.54},{"text":"different","start":8039.54,"end":8039.82},{"text":"nexus","start":8039.82,"end":8040.46},{"text":"rules,","start":8040.54,"end":8041.02},{"text":"I","start":8041.35,"end":8041.43},{"text":"think","start":8041.43,"end":8041.59},{"text":"we","start":8041.59,"end":8041.79},{"text":"need","start":8041.79,"end":8041.95},{"text":"to","start":8041.95,"end":8042.23},{"text":"continue","start":8042.23,"end":8042.63},{"text":"to","start":8042.95,"end":8043.35},{"text":"remember","start":8043.91,"end":8044.43},{"text":"that","start":8044.43,"end":8044.71},{"text":"the","start":8044.71,"end":8044.91},{"text":"current","start":8044.91,"end":8045.19},{"text":"rules","start":8045.19,"end":8045.59},{"text":"that","start":8045.59,"end":8045.79},{"text":"are","start":8045.79,"end":8045.95},{"text":"robust,","start":8045.95,"end":8046.43},{"text":"we","start":8046.43,"end":8046.67},{"text":"should","start":8046.67,"end":8046.87},{"text":"continue","start":8046.87,"end":8047.19},{"text":"to","start":8047.19,"end":8047.47},{"text":"retain","start":8047.47,"end":8047.91},{"text":"them","start":8047.91,"end":8048.23},{"text":"and","start":8048.39,"end":8048.71},{"text":"not","start":8048.71,"end":8048.95},{"text":"to","start":8048.95,"end":8049.27},{"text":"do","start":8049.27,"end":8049.59},{"text":"away","start":8049.59,"end":8049.87},{"text":"with","start":8049.87,"end":8050.15},{"text":"them","start":8050.15,"end":8050.43},{"text":"because","start":8050.43,"end":8050.71},{"text":"that","start":8050.71,"end":8050.95},{"text":"would","start":8050.95,"end":8051.27},{"text":"create","start":8051.43,"end":8051.83},{"text":"lots","start":8052.31,"end":8052.79},{"text":"of","start":8052.79,"end":8053.11},{"text":"new","start":8053.35,"end":8053.71},{"text":"issues","start":8053.71,"end":8054.07},{"text":"that","start":8054.07,"end":8054.35},{"text":"we","start":8054.35,"end":8054.51},{"text":"would","start":8054.51,"end":8054.67},{"text":"need","start":8054.67,"end":8054.83},{"text":"to","start":8054.83,"end":8054.99},{"text":"deal","start":8054.99,"end":8055.23},{"text":"with","start":8055.23,"end":8055.59},{"text":"as","start":8055.59,"end":8055.91},{"text":"well.","start":8055.91,"end":8056.23}]},{"text":"And I will stop here for now.","start":8056.71,"end":8058.15,"topics":[],"words":[{"text":"And","start":8056.71,"end":8056.99},{"text":"I","start":8056.99,"end":8057.11},{"text":"will","start":8057.11,"end":8057.23},{"text":"stop","start":8057.23,"end":8057.429},{"text":"here","start":8057.429,"end":8057.63},{"text":"for","start":8057.63,"end":8057.83},{"text":"now.","start":8057.83,"end":8058.15}]},{"text":"Thanks.","start":8058.15,"end":8058.63,"topics":[],"words":[{"text":"Thanks.","start":8058.15,"end":8058.63}]},{"text":"Thank you.","start":8059.11,"end":8059.55,"topics":[],"words":[{"text":"Thank","start":8059.11,"end":8059.43},{"text":"you.","start":8059.43,"end":8059.55}]},{"text":"Singapore, I have China.","start":8059.55,"end":8061.35,"topics":[],"words":[{"text":"Singapore,","start":8059.55,"end":8060.23},{"text":"I","start":8060.47,"end":8060.75},{"text":"have","start":8060.75,"end":8060.99},{"text":"China.","start":8060.99,"end":8061.35}]}]}],"speaker":{"name":null,"affiliation":"SGP","affiliation_full":"Singapore","group":null,"function":"Representative"}},{"statement_number":86,"paragraphs":[{"sentences":[{"text":"Please go ahead.","start":8061.51,"end":8062.15,"topics":[],"words":[{"text":"Please","start":8061.51,"end":8061.79},{"text":"go","start":8061.79,"end":8061.95},{"text":"ahead.","start":8061.95,"end":8062.15}]},{"text":"China.","start":8062.15,"end":8062.47,"topics":[],"words":[{"text":"China.","start":8062.15,"end":8062.47}]}]},{"sentences":[{"text":"Thank you.","start":8066.31,"end":8066.91,"topics":[],"words":[{"text":"Thank","start":8066.31,"end":8066.67},{"text":"you.","start":8066.67,"end":8066.91}]},{"text":"Madam Colley, since it is the first time taking the floor.","start":8066.91,"end":8070.16,"topics":[],"words":[{"text":"Madam","start":8066.91,"end":8067.27},{"text":"Colley,","start":8067.27,"end":8067.83},{"text":"since","start":8068.36,"end":8068.48},{"text":"it","start":8068.48,"end":8068.64},{"text":"is","start":8068.64,"end":8068.84},{"text":"the","start":8068.84,"end":8069.04},{"text":"first","start":8069.04,"end":8069.2},{"text":"time","start":8069.2,"end":8069.44},{"text":"taking","start":8069.44,"end":8069.72},{"text":"the","start":8069.72,"end":8069.92},{"text":"floor.","start":8069.92,"end":8070.16}]},{"text":"I would like to take this opportunity to express our gratitude to Madam Colleague and Secretary and some of the colleagues for this production of the scoping paper.","start":8070.16,"end":8081,"topics":[],"words":[{"text":"I","start":8070.16,"end":8070.28},{"text":"would","start":8070.28,"end":8070.4},{"text":"like","start":8070.4,"end":8070.56},{"text":"to","start":8070.56,"end":8070.84},{"text":"take","start":8070.84,"end":8071.16},{"text":"this","start":8071.16,"end":8071.44},{"text":"opportunity","start":8071.44,"end":8071.96},{"text":"to","start":8071.96,"end":8072.28},{"text":"express","start":8072.92,"end":8073.32},{"text":"our","start":8073.48,"end":8073.88},{"text":"gratitude","start":8074.2,"end":8074.92},{"text":"to","start":8074.92,"end":8075.32},{"text":"Madam","start":8075.8,"end":8076.16},{"text":"Colleague","start":8076.16,"end":8076.56},{"text":"and","start":8076.56,"end":8076.76},{"text":"Secretary","start":8076.76,"end":8077.24},{"text":"and","start":8077.24,"end":8077.4},{"text":"some","start":8077.4,"end":8077.52},{"text":"of","start":8077.52,"end":8077.64},{"text":"the","start":8077.64,"end":8077.72},{"text":"colleagues","start":8077.72,"end":8078.12},{"text":"for","start":8078.12,"end":8078.32},{"text":"this","start":8078.32,"end":8078.56},{"text":"production","start":8078.56,"end":8079.04},{"text":"of","start":8079.04,"end":8079.2},{"text":"the","start":8079.2,"end":8079.48},{"text":"scoping","start":8079.96,"end":8080.6},{"text":"paper.","start":8080.6,"end":8081}]},{"text":"Two quick comments.","start":8081.72,"end":8082.52,"topics":[],"words":[{"text":"Two","start":8081.72,"end":8082},{"text":"quick","start":8082,"end":8082.2},{"text":"comments.","start":8082.2,"end":8082.52}]},{"text":"First I would like to share the same compliments already expressed by the colleague from India and Switzerland and some other countries as well.","start":8082.68,"end":8090.84,"topics":[],"words":[{"text":"First","start":8082.68,"end":8083},{"text":"I","start":8083,"end":8083.2},{"text":"would","start":8083.2,"end":8083.36},{"text":"like","start":8083.36,"end":8083.52},{"text":"to","start":8083.52,"end":8083.8},{"text":"share","start":8084.68,"end":8085.08},{"text":"the","start":8085.08,"end":8085.36},{"text":"same","start":8085.36,"end":8085.6},{"text":"compliments","start":8085.6,"end":8086.36},{"text":"already","start":8086.6,"end":8086.96},{"text":"expressed","start":8086.96,"end":8087.52},{"text":"by","start":8087.52,"end":8087.64},{"text":"the","start":8087.64,"end":8087.76},{"text":"colleague","start":8087.76,"end":8088.16},{"text":"from","start":8088.16,"end":8088.36},{"text":"India","start":8088.36,"end":8088.64},{"text":"and","start":8088.64,"end":8088.92},{"text":"Switzerland","start":8088.92,"end":8089.4},{"text":"and","start":8089.4,"end":8089.6},{"text":"some","start":8089.6,"end":8089.76},{"text":"other","start":8089.76,"end":8089.92},{"text":"countries","start":8089.92,"end":8090.2},{"text":"as","start":8090.2,"end":8090.52},{"text":"well.","start":8090.52,"end":8090.84}]}]},{"sentences":[{"text":"In real business there are definitely, definitely different types of services which should be differentiated in terms of scoping and maybe then different type of test treatments.","start":8091,"end":8101.76,"topics":[],"words":[{"text":"In","start":8091,"end":8091.32},{"text":"real","start":8091.32,"end":8091.6},{"text":"business","start":8091.6,"end":8091.96},{"text":"there","start":8092.52,"end":8092.88},{"text":"are","start":8092.88,"end":8093.12},{"text":"definitely,","start":8093.12,"end":8093.45},{"text":"definitely","start":8093.52,"end":8093.92},{"text":"different","start":8093.92,"end":8094.16},{"text":"types","start":8094.16,"end":8094.48},{"text":"of","start":8094.48,"end":8094.64},{"text":"services","start":8094.64,"end":8094.88},{"text":"which","start":8095.36,"end":8095.76},{"text":"should","start":8095.76,"end":8096.04},{"text":"be","start":8096.04,"end":8096.2},{"text":"differentiated","start":8096.2,"end":8097.16},{"text":"in","start":8097.16,"end":8097.4},{"text":"terms","start":8097.4,"end":8097.56},{"text":"of","start":8097.56,"end":8097.72},{"text":"scoping","start":8097.72,"end":8098.32},{"text":"and","start":8098.32,"end":8098.68},{"text":"maybe","start":8098.68,"end":8099.08},{"text":"then","start":8099.08,"end":8099.36},{"text":"different","start":8100,"end":8100.32},{"text":"type","start":8100.32,"end":8100.68},{"text":"of","start":8100.68,"end":8100.92},{"text":"test","start":8100.92,"end":8101.24},{"text":"treatments.","start":8101.24,"end":8101.76}]},{"text":"Secondly, it's a kind of question about the intra group services I think already mentioned by the colleague from uae.","start":8102.16,"end":8110.88,"topics":[],"words":[{"text":"Secondly,","start":8102.16,"end":8102.96},{"text":"it's","start":8103.36,"end":8103.72},{"text":"a","start":8103.72,"end":8103.88},{"text":"kind","start":8103.88,"end":8104.04},{"text":"of","start":8104.04,"end":8104.2},{"text":"question","start":8104.2,"end":8104.48},{"text":"about","start":8104.48,"end":8104.84},{"text":"the","start":8104.84,"end":8105.2},{"text":"intra","start":8106.4,"end":8106.88},{"text":"group","start":8106.88,"end":8107.16},{"text":"services","start":8107.16,"end":8107.52},{"text":"I","start":8107.84,"end":8108.12},{"text":"think","start":8108.12,"end":8108.32},{"text":"already","start":8108.32,"end":8108.64},{"text":"mentioned","start":8108.64,"end":8109.16},{"text":"by","start":8109.16,"end":8109.44},{"text":"the","start":8109.519,"end":8109.8},{"text":"colleague","start":8109.8,"end":8110.12},{"text":"from","start":8110.12,"end":8110.28},{"text":"uae.","start":8110.28,"end":8110.88}]},{"text":"Intragroup services I think should not be listed here and should be covered in terms of nature most likely already in technical OS management services here.","start":8111.12,"end":8121.15,"topics":[],"words":[{"text":"Intragroup","start":8111.12,"end":8111.84},{"text":"services","start":8111.84,"end":8112.16},{"text":"I","start":8112.24,"end":8112.52},{"text":"think","start":8112.52,"end":8112.8},{"text":"should","start":8112.88,"end":8113.16},{"text":"not","start":8113.16,"end":8113.32},{"text":"be","start":8113.32,"end":8113.52},{"text":"listed","start":8113.52,"end":8113.88},{"text":"here","start":8113.88,"end":8114.08},{"text":"and","start":8114.08,"end":8114.28},{"text":"should","start":8114.28,"end":8114.44},{"text":"be","start":8114.44,"end":8114.64},{"text":"covered","start":8114.64,"end":8115.12},{"text":"in","start":8115.44,"end":8115.72},{"text":"terms","start":8115.72,"end":8115.92},{"text":"of","start":8115.92,"end":8116.12},{"text":"nature","start":8116.12,"end":8116.48},{"text":"most","start":8116.48,"end":8116.8},{"text":"likely","start":8116.8,"end":8117.12},{"text":"already","start":8117.12,"end":8117.52},{"text":"in","start":8117.92,"end":8118.2},{"text":"technical","start":8118.2,"end":8118.6},{"text":"OS","start":8118.6,"end":8119.16},{"text":"management","start":8119.31,"end":8119.55},{"text":"services","start":8119.71,"end":8120.11},{"text":"here.","start":8120.83,"end":8121.15}]},{"text":"Thank you.","start":8121.15,"end":8121.63,"topics":[],"words":[{"text":"Thank","start":8121.15,"end":8121.39},{"text":"you.","start":8121.39,"end":8121.63}]},{"text":"Thank you very much.","start":8122.83,"end":8123.67,"topics":[],"words":[{"text":"Thank","start":8122.83,"end":8123.15},{"text":"you","start":8123.15,"end":8123.27},{"text":"very","start":8123.27,"end":8123.43},{"text":"much.","start":8123.43,"end":8123.67}]}]}],"speaker":{"name":null,"affiliation":"CHN","affiliation_full":"China","group":null,"function":"Representative"}},{"statement_number":87,"paragraphs":[{"sentences":[{"text":"China, I have Germany.","start":8123.67,"end":8125.87,"topics":[],"words":[{"text":"China,","start":8123.67,"end":8124.03},{"text":"I","start":8124.75,"end":8125.03},{"text":"have","start":8125.03,"end":8125.27},{"text":"Germany.","start":8125.27,"end":8125.87}]},{"text":"Please go ahead Germany.","start":8125.87,"end":8126.99,"topics":[],"words":[{"text":"Please","start":8125.87,"end":8126.07},{"text":"go","start":8126.07,"end":8126.23},{"text":"ahead","start":8126.23,"end":8126.39},{"text":"Germany.","start":8126.39,"end":8126.99}]}]},{"sentences":[{"text":"Thank you Madam K. Germany shares the support expressed by other delegations, just to mention China, India, Switzerland and Kenya for differentiated treatment of services.","start":8131.07,"end":8143.79,"topics":[{"key":"service-categorization","label":"Service Categorization","description":"Differentiating service types (e.g., physically performed, remotely provided, automated digital, core vs. ancillary) to enable tailored nexus rules, rates, and administration."}],"words":[{"text":"Thank","start":8131.07,"end":8131.43},{"text":"you","start":8131.43,"end":8131.67},{"text":"Madam","start":8131.67,"end":8132.07},{"text":"K.","start":8132.07,"end":8132.43},{"text":"Germany","start":8133.15,"end":8133.75},{"text":"shares","start":8133.75,"end":8134.27},{"text":"the","start":8134.35,"end":8134.67},{"text":"support","start":8134.67,"end":8134.99},{"text":"expressed","start":8135.069,"end":8135.59},{"text":"by","start":8135.59,"end":8135.83},{"text":"other","start":8135.83,"end":8136.11},{"text":"delegations,","start":8136.11,"end":8136.83},{"text":"just","start":8136.91,"end":8137.23},{"text":"to","start":8137.23,"end":8137.43},{"text":"mention","start":8137.43,"end":8137.71},{"text":"China,","start":8137.71,"end":8138.03},{"text":"India,","start":8138.03,"end":8138.43},{"text":"Switzerland","start":8139.31,"end":8139.99},{"text":"and","start":8139.99,"end":8140.23},{"text":"Kenya","start":8140.23,"end":8140.59},{"text":"for","start":8140.59,"end":8140.91},{"text":"differentiated","start":8140.91,"end":8141.99},{"text":"treatment","start":8141.99,"end":8142.59},{"text":"of","start":8143.07,"end":8143.43},{"text":"services.","start":8143.43,"end":8143.79}]},{"text":"As to how they are to be differentiated remains probably to be discussed.","start":8144.27,"end":8148.41,"topics":[],"words":[{"text":"As","start":8144.27,"end":8144.59},{"text":"to","start":8144.59,"end":8144.79},{"text":"how","start":8144.79,"end":8145.03},{"text":"they","start":8145.03,"end":8145.27},{"text":"are","start":8145.27,"end":8145.43},{"text":"to","start":8145.43,"end":8145.585},{"text":"be","start":8145.585,"end":8145.62},{"text":"differentiated","start":8146.01,"end":8146.81},{"text":"remains","start":8146.81,"end":8147.21},{"text":"probably","start":8147.21,"end":8147.53},{"text":"to","start":8147.53,"end":8147.69},{"text":"be","start":8147.69,"end":8147.81},{"text":"discussed.","start":8147.81,"end":8148.41}]},{"text":"Particularly I would like to align myself with Canada in stating that it would be beneficial to establish criteria for the differentiating of services not only to ensure a coherent classification at this point in time based on consistent political, economic, also legal circumstances or considerations perspectives, but it will would also ensure that we have necessary guardrails when it comes to new services that are not known to us yet but that might emerge in the future and who can then help inform us how to deal with them.","start":8149.61,"end":8186.53,"topics":[],"words":[{"text":"Particularly","start":8149.61,"end":8150.17},{"text":"I","start":8150.17,"end":8150.25},{"text":"would","start":8150.25,"end":8150.37},{"text":"like","start":8150.37,"end":8150.53},{"text":"to","start":8150.53,"end":8150.69},{"text":"align","start":8150.69,"end":8151.01},{"text":"myself","start":8151.01,"end":8151.33},{"text":"with","start":8151.33,"end":8151.53},{"text":"Canada","start":8151.53,"end":8151.85},{"text":"in","start":8151.93,"end":8152.21},{"text":"stating","start":8152.21,"end":8152.53},{"text":"that","start":8152.53,"end":8152.69},{"text":"it","start":8152.69,"end":8152.85},{"text":"would","start":8152.85,"end":8153.05},{"text":"be","start":8153.05,"end":8153.37},{"text":"beneficial","start":8153.53,"end":8154.17},{"text":"to","start":8154.17,"end":8154.49},{"text":"establish","start":8154.49,"end":8155.21},{"text":"criteria","start":8156.01,"end":8156.81},{"text":"for","start":8156.81,"end":8157.01},{"text":"the","start":8157.01,"end":8157.17},{"text":"differentiating","start":8157.17,"end":8158.01},{"text":"of","start":8158.01,"end":8158.41},{"text":"services","start":8158.49,"end":8158.89},{"text":"not","start":8159.05,"end":8159.33},{"text":"only","start":8159.33,"end":8159.57},{"text":"to","start":8159.57,"end":8159.93},{"text":"ensure","start":8160.73,"end":8161.13},{"text":"a","start":8161.21,"end":8161.49},{"text":"coherent","start":8161.49,"end":8162.01},{"text":"classification","start":8162.01,"end":8162.81},{"text":"at","start":8162.81,"end":8163.09},{"text":"this","start":8163.09,"end":8163.29},{"text":"point","start":8163.29,"end":8163.53},{"text":"in","start":8163.53,"end":8163.77},{"text":"time","start":8163.77,"end":8164.05},{"text":"based","start":8164.05,"end":8164.33},{"text":"on","start":8164.33,"end":8164.57},{"text":"consistent","start":8164.57,"end":8165.13},{"text":"political,","start":8165.13,"end":8165.45},{"text":"economic,","start":8165.77,"end":8166.17},{"text":"also","start":8167.13,"end":8167.49},{"text":"legal","start":8167.49,"end":8167.89},{"text":"circumstances","start":8167.89,"end":8168.53},{"text":"or","start":8168.53,"end":8168.81},{"text":"considerations","start":8168.81,"end":8169.45},{"text":"perspectives,","start":8169.77,"end":8170.49},{"text":"but","start":8170.65,"end":8170.93},{"text":"it","start":8170.93,"end":8171.09},{"text":"will","start":8171.09,"end":8171.18},{"text":"would","start":8171.25,"end":8171.41},{"text":"also","start":8171.41,"end":8171.73},{"text":"ensure","start":8171.89,"end":8172.29},{"text":"that","start":8172.37,"end":8172.69},{"text":"we","start":8172.69,"end":8172.93},{"text":"have","start":8172.93,"end":8173.25},{"text":"necessary","start":8173.81,"end":8174.49},{"text":"guardrails","start":8174.49,"end":8175.45},{"text":"when","start":8175.45,"end":8175.69},{"text":"it","start":8175.69,"end":8175.81},{"text":"comes","start":8175.81,"end":8176.01},{"text":"to","start":8176.01,"end":8176.37},{"text":"new","start":8177.25,"end":8177.61},{"text":"services","start":8177.61,"end":8177.97},{"text":"that","start":8178.13,"end":8178.41},{"text":"are","start":8178.41,"end":8178.57},{"text":"not","start":8178.57,"end":8178.85},{"text":"known","start":8179.01,"end":8179.41},{"text":"to","start":8179.81,"end":8180.13},{"text":"us","start":8180.13,"end":8180.41},{"text":"yet","start":8180.41,"end":8180.77},{"text":"but","start":8180.85,"end":8181.21},{"text":"that","start":8181.21,"end":8181.53},{"text":"might","start":8181.53,"end":8181.81},{"text":"emerge","start":8181.81,"end":8182.29},{"text":"in","start":8182.29,"end":8182.45},{"text":"the","start":8182.45,"end":8182.57},{"text":"future","start":8182.57,"end":8182.85},{"text":"and","start":8183.09,"end":8183.49},{"text":"who","start":8183.57,"end":8183.85},{"text":"can","start":8183.85,"end":8184.05},{"text":"then","start":8184.05,"end":8184.29},{"text":"help","start":8184.29,"end":8184.61},{"text":"inform","start":8185.17,"end":8185.53},{"text":"us","start":8185.53,"end":8185.77},{"text":"how","start":8185.77,"end":8185.93},{"text":"to","start":8185.93,"end":8186.05},{"text":"deal","start":8186.05,"end":8186.17},{"text":"with","start":8186.17,"end":8186.33},{"text":"them.","start":8186.33,"end":8186.53}]},{"text":"Thank you, thank you very much.","start":8186.53,"end":8189.05,"topics":[],"words":[{"text":"Thank","start":8186.53,"end":8186.77},{"text":"you,","start":8186.77,"end":8187.01},{"text":"thank","start":8188.13,"end":8188.49},{"text":"you","start":8188.49,"end":8188.65},{"text":"very","start":8188.65,"end":8188.81},{"text":"much.","start":8188.81,"end":8189.05}]},{"text":"Germany, I have Estonia.","start":8189.05,"end":8191.29,"topics":[],"words":[{"text":"Germany,","start":8189.05,"end":8189.81},{"text":"I","start":8190.05,"end":8190.37},{"text":"have","start":8190.37,"end":8190.61},{"text":"Estonia.","start":8190.61,"end":8191.29}]}]}],"speaker":{"name":null,"affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Representative"}},{"statement_number":88,"paragraphs":[{"sentences":[{"text":"Please go ahead Estonia.","start":8191.29,"end":8192.61,"topics":[],"words":[{"text":"Please","start":8191.29,"end":8191.53},{"text":"go","start":8191.53,"end":8191.69},{"text":"ahead","start":8191.69,"end":8191.89},{"text":"Estonia.","start":8191.89,"end":8192.61}]},{"text":"Thank you.","start":8193.41,"end":8194.05,"topics":[],"words":[{"text":"Thank","start":8193.41,"end":8193.77},{"text":"you.","start":8193.77,"end":8194.05}]},{"text":"I support all the countries that spoke before me and said that we should differentiate between different services and for different reasons.","start":8195.73,"end":8208.45,"topics":[],"words":[{"text":"I","start":8195.73,"end":8196.13},{"text":"support","start":8196.37,"end":8196.77},{"text":"all","start":8197.81,"end":8197.97},{"text":"the","start":8197.97,"end":8198.25},{"text":"countries","start":8198.25,"end":8198.61},{"text":"that","start":8198.61,"end":8198.93},{"text":"spoke","start":8198.93,"end":8199.29},{"text":"before","start":8199.29,"end":8199.57},{"text":"me","start":8199.57,"end":8199.85},{"text":"and","start":8199.85,"end":8200.09},{"text":"said","start":8200.09,"end":8200.41},{"text":"that","start":8200.41,"end":8200.77},{"text":"we","start":8200.85,"end":8201.17},{"text":"should","start":8201.17,"end":8201.49},{"text":"differentiate","start":8201.65,"end":8202.53},{"text":"between","start":8204.29,"end":8204.69},{"text":"different","start":8205.01,"end":8205.41},{"text":"services","start":8205.49,"end":8205.89},{"text":"and","start":8205.97,"end":8206.37},{"text":"for","start":8206.93,"end":8207.33},{"text":"different","start":8207.33,"end":8207.73},{"text":"reasons.","start":8207.81,"end":8208.45}]},{"text":"I quite like how India brought out the fact that there are also services that can be considered core or ancillary services and we often don't talk about that and then putting it together with what's Switzerland said, I thought about financial services that might be high margin but also the core services, meaning that the whole of the profits of the company providing financial services could be made up of the service fees and that would merit a different approach.","start":8209.09,"end":8242.59,"topics":[],"words":[{"text":"I","start":8209.09,"end":8209.37},{"text":"quite","start":8209.37,"end":8209.61},{"text":"like","start":8209.61,"end":8209.89},{"text":"how","start":8209.89,"end":8210.21},{"text":"India","start":8210.21,"end":8210.53},{"text":"brought","start":8210.61,"end":8210.97},{"text":"out","start":8210.97,"end":8211.17},{"text":"the","start":8211.17,"end":8211.37},{"text":"fact","start":8211.37,"end":8211.57},{"text":"that","start":8211.57,"end":8211.89},{"text":"there","start":8212.85,"end":8213.089},{"text":"are","start":8213.089,"end":8213.17},{"text":"also","start":8213.17,"end":8213.37},{"text":"services","start":8213.37,"end":8213.73},{"text":"that","start":8213.73,"end":8214.13},{"text":"can","start":8214.37,"end":8214.65},{"text":"be","start":8214.65,"end":8214.81},{"text":"considered","start":8214.81,"end":8215.33},{"text":"core","start":8215.33,"end":8215.89},{"text":"or","start":8216.05,"end":8216.41},{"text":"ancillary","start":8216.41,"end":8217.13},{"text":"services","start":8217.13,"end":8217.49},{"text":"and","start":8217.49,"end":8217.77},{"text":"we","start":8217.77,"end":8217.93},{"text":"often","start":8217.93,"end":8218.13},{"text":"don't","start":8218.13,"end":8218.45},{"text":"talk","start":8218.45,"end":8218.65},{"text":"about","start":8218.65,"end":8218.93},{"text":"that","start":8219.01,"end":8219.41},{"text":"and","start":8220.29,"end":8220.69},{"text":"then","start":8220.77,"end":8221.17},{"text":"putting","start":8222.13,"end":8222.65},{"text":"it","start":8222.65,"end":8222.81},{"text":"together","start":8222.81,"end":8223.09},{"text":"with","start":8223.09,"end":8223.37},{"text":"what's","start":8223.37,"end":8223.8},{"text":"Switzerland","start":8223.87,"end":8224.43},{"text":"said,","start":8224.43,"end":8224.83},{"text":"I","start":8224.99,"end":8225.35},{"text":"thought","start":8225.35,"end":8225.63},{"text":"about","start":8225.63,"end":8225.91},{"text":"financial","start":8225.91,"end":8226.27},{"text":"services","start":8226.43,"end":8226.83},{"text":"that","start":8227.79,"end":8228.11},{"text":"might","start":8228.11,"end":8228.39},{"text":"be","start":8228.39,"end":8228.75},{"text":"high","start":8229.55,"end":8229.91},{"text":"margin","start":8229.91,"end":8230.43},{"text":"but","start":8230.91,"end":8231.23},{"text":"also","start":8231.23,"end":8231.51},{"text":"the","start":8231.51,"end":8231.75},{"text":"core","start":8231.75,"end":8232.11},{"text":"services,","start":8232.11,"end":8232.43},{"text":"meaning","start":8232.67,"end":8233.15},{"text":"that","start":8233.15,"end":8233.47},{"text":"the","start":8233.47,"end":8233.83},{"text":"whole","start":8233.83,"end":8234.15},{"text":"of","start":8234.15,"end":8234.27},{"text":"the","start":8234.27,"end":8234.39},{"text":"profits","start":8234.39,"end":8234.83},{"text":"of","start":8234.83,"end":8235.03},{"text":"the","start":8235.03,"end":8235.19},{"text":"company","start":8235.19,"end":8235.47},{"text":"providing","start":8235.55,"end":8236.07},{"text":"financial","start":8236.07,"end":8236.43},{"text":"services","start":8236.51,"end":8236.91},{"text":"could","start":8237.07,"end":8237.39},{"text":"be","start":8237.39,"end":8237.59},{"text":"made","start":8237.59,"end":8237.79},{"text":"up","start":8237.79,"end":8238.11},{"text":"of","start":8238.51,"end":8238.83},{"text":"the","start":8238.83,"end":8239.03},{"text":"service","start":8239.03,"end":8239.31},{"text":"fees","start":8239.31,"end":8239.79},{"text":"and","start":8239.79,"end":8240.109},{"text":"that","start":8240.109,"end":8240.39},{"text":"would","start":8240.39,"end":8240.75},{"text":"merit","start":8241.23,"end":8241.71},{"text":"a","start":8241.71,"end":8241.87},{"text":"different","start":8241.87,"end":8242.11},{"text":"approach.","start":8242.19,"end":8242.59}]},{"text":"But as Germany said, this discussion lies ahead of us and to provide something different from what everybody else has already said then to the scope, I don't think we should actually exclude anything because then we would come to a question what do we do with the excluded services?","start":8243.23,"end":8266.46,"topics":[],"words":[{"text":"But","start":8243.23,"end":8243.55},{"text":"as","start":8243.55,"end":8243.79},{"text":"Germany","start":8243.79,"end":8244.39},{"text":"said,","start":8244.39,"end":8244.67},{"text":"this","start":8245.15,"end":8245.51},{"text":"discussion","start":8245.51,"end":8246.19},{"text":"lies","start":8246.35,"end":8246.75},{"text":"ahead","start":8246.75,"end":8247.03},{"text":"of","start":8247.03,"end":8247.27},{"text":"us","start":8247.27,"end":8247.51},{"text":"and","start":8247.51,"end":8247.79},{"text":"to","start":8247.79,"end":8248.03},{"text":"provide","start":8248.03,"end":8248.35},{"text":"something","start":8249.07,"end":8249.47},{"text":"different","start":8249.47,"end":8249.87},{"text":"from","start":8250.03,"end":8250.43},{"text":"what","start":8250.94,"end":8251.1},{"text":"everybody","start":8251.1,"end":8251.54},{"text":"else","start":8251.54,"end":8251.82},{"text":"has","start":8251.82,"end":8252.06},{"text":"already","start":8252.06,"end":8252.38},{"text":"said","start":8252.46,"end":8252.86},{"text":"then","start":8253.42,"end":8253.82},{"text":"to","start":8253.82,"end":8254.14},{"text":"the","start":8254.14,"end":8254.34},{"text":"scope,","start":8254.34,"end":8254.86},{"text":"I","start":8257.98,"end":8258.26},{"text":"don't","start":8258.26,"end":8258.66},{"text":"think","start":8258.66,"end":8258.9},{"text":"we","start":8258.9,"end":8259.06},{"text":"should","start":8259.06,"end":8259.3},{"text":"actually","start":8259.3,"end":8259.66},{"text":"exclude","start":8259.74,"end":8260.54},{"text":"anything","start":8260.54,"end":8261.18},{"text":"because","start":8261.34,"end":8261.74},{"text":"then","start":8261.74,"end":8262.14},{"text":"we","start":8262.7,"end":8262.98},{"text":"would","start":8262.98,"end":8263.18},{"text":"come","start":8263.18,"end":8263.42},{"text":"to","start":8263.42,"end":8263.62},{"text":"a","start":8263.62,"end":8263.78},{"text":"question","start":8263.78,"end":8264.06},{"text":"what","start":8264.14,"end":8264.42},{"text":"do","start":8264.42,"end":8264.54},{"text":"we","start":8264.54,"end":8264.66},{"text":"do","start":8264.66,"end":8264.94},{"text":"with","start":8265.1,"end":8265.38},{"text":"the","start":8265.38,"end":8265.54},{"text":"excluded","start":8265.54,"end":8266.14},{"text":"services?","start":8266.14,"end":8266.46}]}]},{"sentences":[{"text":"Do we all apply the domestic laws to it or how do we treat those?","start":8267.58,"end":8273.42,"topics":[],"words":[{"text":"Do","start":8267.58,"end":8267.86},{"text":"we","start":8267.86,"end":8268.02},{"text":"all","start":8268.02,"end":8268.26},{"text":"apply","start":8268.26,"end":8268.74},{"text":"the","start":8268.74,"end":8269.06},{"text":"domestic","start":8269.06,"end":8269.66},{"text":"laws","start":8269.66,"end":8270.02},{"text":"to","start":8270.02,"end":8270.18},{"text":"it","start":8270.18,"end":8270.42},{"text":"or","start":8270.42,"end":8270.78},{"text":"how","start":8271.5,"end":8271.82},{"text":"do","start":8271.82,"end":8272.06},{"text":"we","start":8272.06,"end":8272.38},{"text":"treat","start":8272.62,"end":8273.02},{"text":"those?","start":8273.02,"end":8273.42}]},{"text":"And we also shouldn't presume that all the services should be also taxable in the source country.","start":8273.98,"end":8281.71,"topics":[],"words":[{"text":"And","start":8273.98,"end":8274.3},{"text":"we","start":8274.3,"end":8274.5},{"text":"also","start":8274.5,"end":8274.78},{"text":"shouldn't","start":8274.86,"end":8275.42},{"text":"presume","start":8276.67,"end":8277.39},{"text":"that","start":8277.63,"end":8277.95},{"text":"all","start":8277.95,"end":8278.23},{"text":"the","start":8278.23,"end":8278.47},{"text":"services","start":8278.47,"end":8278.75},{"text":"should","start":8278.99,"end":8279.31},{"text":"be","start":8279.31,"end":8279.63},{"text":"also","start":8279.71,"end":8280.11},{"text":"taxable","start":8280.11,"end":8280.71},{"text":"in","start":8280.71,"end":8280.91},{"text":"the","start":8280.91,"end":8281.03},{"text":"source","start":8281.03,"end":8281.39},{"text":"country.","start":8281.39,"end":8281.71}]},{"text":"We may decide otherwise.","start":8282.43,"end":8284.27,"topics":[],"words":[{"text":"We","start":8282.43,"end":8282.75},{"text":"may","start":8282.75,"end":8282.99},{"text":"decide","start":8282.99,"end":8283.55},{"text":"otherwise.","start":8283.55,"end":8284.27}]},{"text":"So it is okay to treat the services differently but I think that for the sake of clarity and legal certainty, they could all be covered by the protocol.","start":8284.99,"end":8299.39,"topics":[],"words":[{"text":"So","start":8284.99,"end":8285.39},{"text":"it","start":8287.79,"end":8288.07},{"text":"is","start":8288.07,"end":8288.23},{"text":"okay","start":8288.23,"end":8288.59},{"text":"to","start":8288.59,"end":8288.91},{"text":"treat","start":8289.47,"end":8289.87},{"text":"the","start":8289.87,"end":8290.19},{"text":"services","start":8290.19,"end":8290.51},{"text":"differently","start":8290.67,"end":8291.47},{"text":"but","start":8292.03,"end":8292.349},{"text":"I","start":8292.349,"end":8292.549},{"text":"think","start":8292.549,"end":8292.71},{"text":"that","start":8292.71,"end":8292.91},{"text":"for","start":8292.91,"end":8293.11},{"text":"the","start":8293.11,"end":8293.39},{"text":"sake","start":8293.47,"end":8293.83},{"text":"of","start":8293.83,"end":8294.03},{"text":"clarity","start":8294.03,"end":8294.55},{"text":"and","start":8294.55,"end":8294.79},{"text":"legal","start":8294.79,"end":8295.19},{"text":"certainty,","start":8295.19,"end":8295.95},{"text":"they","start":8296.75,"end":8297.03},{"text":"could","start":8297.03,"end":8297.27},{"text":"all","start":8297.27,"end":8297.55},{"text":"be","start":8297.55,"end":8297.87},{"text":"covered","start":8297.87,"end":8298.39},{"text":"by","start":8298.39,"end":8298.55},{"text":"the","start":8298.55,"end":8298.71},{"text":"protocol.","start":8298.71,"end":8299.39}]},{"text":"Even if we should decide, it doesn't matter whether we decide for the shared taxation source country taxation or the residence country taxation only, then we can sort of keep the whole picture together in a better manner.","start":8299.63,"end":8317.77,"topics":[],"words":[{"text":"Even","start":8299.63,"end":8299.91},{"text":"if","start":8299.91,"end":8300.11},{"text":"we","start":8300.11,"end":8300.35},{"text":"should","start":8300.35,"end":8300.63},{"text":"decide,","start":8300.63,"end":8301.19},{"text":"it","start":8301.19,"end":8301.39},{"text":"doesn't","start":8301.39,"end":8301.63},{"text":"matter","start":8301.63,"end":8301.83},{"text":"whether","start":8301.83,"end":8302.15},{"text":"we","start":8302.15,"end":8302.51},{"text":"decide","start":8302.51,"end":8303.15},{"text":"for","start":8303.69,"end":8303.77},{"text":"the","start":8303.77,"end":8303.89},{"text":"shared","start":8303.89,"end":8304.21},{"text":"taxation","start":8304.21,"end":8304.81},{"text":"source","start":8305.13,"end":8305.61},{"text":"country","start":8305.61,"end":8305.93},{"text":"taxation","start":8306.25,"end":8306.85},{"text":"or","start":8306.85,"end":8307.09},{"text":"the","start":8307.09,"end":8307.25},{"text":"residence","start":8307.25,"end":8307.69},{"text":"country","start":8307.69,"end":8308.05},{"text":"taxation","start":8308.05,"end":8308.65},{"text":"only,","start":8309.13,"end":8309.53},{"text":"then","start":8309.61,"end":8310.01},{"text":"we","start":8310.25,"end":8310.53},{"text":"can","start":8310.53,"end":8310.73},{"text":"sort","start":8310.73,"end":8311.01},{"text":"of","start":8311.01,"end":8311.29},{"text":"keep","start":8312.41,"end":8312.81},{"text":"the","start":8312.81,"end":8313.21},{"text":"whole","start":8313.85,"end":8314.29},{"text":"picture","start":8314.29,"end":8314.89},{"text":"together","start":8315.29,"end":8315.69},{"text":"in","start":8316.49,"end":8316.77},{"text":"a","start":8316.77,"end":8316.93},{"text":"better","start":8316.93,"end":8317.21},{"text":"manner.","start":8317.21,"end":8317.77}]}]},{"sentences":[{"text":"But this is an initial comment.","start":8317.85,"end":8319.45,"topics":[],"words":[{"text":"But","start":8317.85,"end":8318.17},{"text":"this","start":8318.17,"end":8318.37},{"text":"is","start":8318.37,"end":8318.53},{"text":"an","start":8318.53,"end":8318.69},{"text":"initial","start":8318.69,"end":8319.09},{"text":"comment.","start":8319.09,"end":8319.45}]},{"text":"We don't really know how the work on the protocol will exactly go, so I may need to withdraw it at the later stage, but I don't know yet.","start":8320.41,"end":8330.429,"topics":[],"words":[{"text":"We","start":8320.41,"end":8320.69},{"text":"don't","start":8320.69,"end":8320.93},{"text":"really","start":8320.93,"end":8321.13},{"text":"know","start":8321.13,"end":8321.37},{"text":"how","start":8321.37,"end":8321.65},{"text":"the","start":8321.65,"end":8321.93},{"text":"work","start":8321.93,"end":8322.17},{"text":"on","start":8322.17,"end":8322.37},{"text":"the","start":8322.37,"end":8322.53},{"text":"protocol","start":8322.53,"end":8323.13},{"text":"will","start":8323.13,"end":8323.37},{"text":"exactly","start":8323.37,"end":8323.93},{"text":"go,","start":8323.93,"end":8324.25},{"text":"so","start":8324.41,"end":8324.81},{"text":"I","start":8326.41,"end":8326.69},{"text":"may","start":8326.69,"end":8326.89},{"text":"need","start":8326.89,"end":8327.09},{"text":"to","start":8327.09,"end":8327.37},{"text":"withdraw","start":8327.53,"end":8328.09},{"text":"it","start":8328.09,"end":8328.33},{"text":"at","start":8328.33,"end":8328.61},{"text":"the","start":8328.61,"end":8328.77},{"text":"later","start":8328.77,"end":8329.01},{"text":"stage,","start":8329.01,"end":8329.41},{"text":"but","start":8329.41,"end":8329.64},{"text":"I","start":8329.789,"end":8329.869},{"text":"don't","start":8329.869,"end":8330.029},{"text":"know","start":8330.029,"end":8330.149},{"text":"yet.","start":8330.149,"end":8330.429}]},{"text":"Thank you.","start":8330.509,"end":8331.069,"topics":[],"words":[{"text":"Thank","start":8330.509,"end":8330.829},{"text":"you.","start":8330.829,"end":8331.069}]},{"text":"Thank you, Estonia.","start":8332.189,"end":8333.309,"topics":[],"words":[{"text":"Thank","start":8332.189,"end":8332.509},{"text":"you,","start":8332.509,"end":8332.669},{"text":"Estonia.","start":8332.669,"end":8333.309}]},{"text":"Yeah, and thank you for bringing up that latest point.","start":8333.309,"end":8336.309,"topics":[],"words":[{"text":"Yeah,","start":8333.309,"end":8333.589},{"text":"and","start":8333.589,"end":8333.829},{"text":"thank","start":8333.829,"end":8334.029},{"text":"you","start":8334.029,"end":8334.149},{"text":"for","start":8334.149,"end":8334.269},{"text":"bringing","start":8334.269,"end":8334.549},{"text":"up","start":8334.549,"end":8334.749},{"text":"that","start":8334.749,"end":8335.069},{"text":"latest","start":8335.469,"end":8335.869},{"text":"point.","start":8335.949,"end":8336.309}]}]}],"speaker":{"name":null,"affiliation":"EST","affiliation_full":"Estonia","group":null,"function":"Representative"}},{"statement_number":89,"paragraphs":[{"sentences":[{"text":"I think raising those type of issues now is a good point because we're initiating the work and as we've said, the way we work then will limit or expand or.","start":8336.309,"end":8349.869,"topics":[],"words":[{"text":"I","start":8336.309,"end":8336.509},{"text":"think","start":8336.509,"end":8336.749},{"text":"raising","start":8337.869,"end":8338.349},{"text":"those","start":8338.669,"end":8338.989},{"text":"type","start":8338.989,"end":8339.269},{"text":"of","start":8339.269,"end":8339.429},{"text":"issues","start":8339.429,"end":8339.709},{"text":"now","start":8339.709,"end":8339.989},{"text":"is","start":8339.989,"end":8340.189},{"text":"a","start":8340.189,"end":8340.349},{"text":"good","start":8340.349,"end":8340.509},{"text":"point","start":8340.509,"end":8340.749},{"text":"because","start":8340.749,"end":8341.069},{"text":"we're","start":8342.429,"end":8342.749},{"text":"initiating","start":8342.749,"end":8343.269},{"text":"the","start":8343.269,"end":8343.509},{"text":"work","start":8343.509,"end":8343.789},{"text":"and","start":8344.109,"end":8344.389},{"text":"as","start":8344.389,"end":8344.549},{"text":"we've","start":8344.549,"end":8344.869},{"text":"said,","start":8344.869,"end":8345.149},{"text":"the","start":8345.949,"end":8346.229},{"text":"way","start":8346.229,"end":8346.389},{"text":"we","start":8346.389,"end":8346.669},{"text":"work","start":8346.829,"end":8347.229},{"text":"then","start":8347.629,"end":8348.029},{"text":"will","start":8348.029,"end":8348.389},{"text":"limit","start":8348.389,"end":8348.869},{"text":"or","start":8348.869,"end":8349.069},{"text":"expand","start":8349.069,"end":8349.509},{"text":"or.","start":8349.509,"end":8349.869}]},{"text":"But we start from comprehensive and then we work ourselves, we look at Nexus, etc. And we see how the solutions can then sort of evolve from that discussion.","start":8350.269,"end":8363.379,"topics":[],"words":[{"text":"But","start":8350.269,"end":8350.629},{"text":"we","start":8350.629,"end":8350.909},{"text":"start","start":8350.909,"end":8351.229},{"text":"from","start":8351.229,"end":8351.629},{"text":"comprehensive","start":8352.829,"end":8353.549},{"text":"and","start":8354.109,"end":8354.429},{"text":"then","start":8354.429,"end":8354.669},{"text":"we","start":8354.669,"end":8354.909},{"text":"work","start":8354.909,"end":8355.149},{"text":"ourselves,","start":8355.149,"end":8355.469},{"text":"we","start":8356.179,"end":8356.299},{"text":"look","start":8356.299,"end":8356.499},{"text":"at","start":8356.499,"end":8356.819},{"text":"Nexus,","start":8356.819,"end":8357.459},{"text":"etc.","start":8357.459,"end":8357.899},{"text":"And","start":8357.899,"end":8358.019},{"text":"we","start":8358.019,"end":8358.179},{"text":"see","start":8358.179,"end":8358.499},{"text":"how","start":8358.579,"end":8358.899},{"text":"the","start":8358.899,"end":8359.099},{"text":"solutions","start":8359.099,"end":8359.619},{"text":"can","start":8359.779,"end":8360.179},{"text":"then","start":8360.419,"end":8360.819},{"text":"sort","start":8361.219,"end":8361.539},{"text":"of","start":8361.539,"end":8361.659},{"text":"evolve","start":8361.659,"end":8362.139},{"text":"from","start":8362.139,"end":8362.459},{"text":"that","start":8362.459,"end":8362.779},{"text":"discussion.","start":8362.779,"end":8363.379}]},{"text":"I have Belgium first.","start":8363.939,"end":8365.379,"topics":[],"words":[{"text":"I","start":8363.939,"end":8364.259},{"text":"have","start":8364.259,"end":8364.499},{"text":"Belgium","start":8364.499,"end":8365.019},{"text":"first.","start":8365.019,"end":8365.379}]},{"text":"Thank you.","start":8365.539,"end":8366.019,"topics":[],"words":[{"text":"Thank","start":8365.539,"end":8365.859},{"text":"you.","start":8365.859,"end":8366.019}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":90,"paragraphs":[{"sentences":[{"text":"And then after that is Egypt.","start":8366.019,"end":8367.619,"topics":[],"words":[{"text":"And","start":8366.019,"end":8366.219},{"text":"then","start":8366.219,"end":8366.379},{"text":"after","start":8366.379,"end":8366.579},{"text":"that","start":8366.579,"end":8366.819},{"text":"is","start":8366.819,"end":8367.059},{"text":"Egypt.","start":8367.059,"end":8367.619}]},{"text":"Thank you, Madam Chair.","start":8369.219,"end":8370.419,"topics":[],"words":[{"text":"Thank","start":8369.219,"end":8369.579},{"text":"you,","start":8369.579,"end":8369.779},{"text":"Madam","start":8369.779,"end":8370.099},{"text":"Chair.","start":8370.099,"end":8370.419}]},{"text":"And I just want to echo the distinguished delegates before me from India, China, Italy, uae, Kenya, Germany and Estonia and Switzerland.","start":8370.419,"end":8380.979,"topics":[],"words":[{"text":"And","start":8370.419,"end":8370.819},{"text":"I","start":8370.819,"end":8371.099},{"text":"just","start":8371.099,"end":8371.259},{"text":"want","start":8371.259,"end":8371.499},{"text":"to","start":8371.499,"end":8371.818},{"text":"echo","start":8371.818,"end":8372.299},{"text":"the","start":8372.299,"end":8372.459},{"text":"distinguished","start":8372.459,"end":8373.019},{"text":"delegates","start":8373.019,"end":8373.459},{"text":"before","start":8373.459,"end":8373.739},{"text":"me","start":8373.739,"end":8374.019},{"text":"from","start":8374.019,"end":8374.259},{"text":"India,","start":8374.259,"end":8374.579},{"text":"China,","start":8374.739,"end":8375.139},{"text":"Italy,","start":8375.299,"end":8375.899},{"text":"uae,","start":8375.899,"end":8376.659},{"text":"Kenya,","start":8377.619,"end":8378.259},{"text":"Germany","start":8378.259,"end":8378.899},{"text":"and","start":8378.899,"end":8379.139},{"text":"Estonia","start":8379.139,"end":8379.939},{"text":"and","start":8379.939,"end":8380.259},{"text":"Switzerland.","start":8380.259,"end":8380.979}]},{"text":"We believe differentiation is key here and that it is important.","start":8382.06,"end":8385.18,"topics":[],"words":[{"text":"We","start":8382.06,"end":8382.18},{"text":"believe","start":8382.18,"end":8382.46},{"text":"differentiation","start":8382.54,"end":8383.42},{"text":"is","start":8383.42,"end":8383.7},{"text":"key","start":8383.7,"end":8383.98},{"text":"here","start":8383.98,"end":8384.26},{"text":"and","start":8384.26,"end":8384.5},{"text":"that","start":8384.5,"end":8384.66},{"text":"it","start":8384.66,"end":8384.78},{"text":"is","start":8384.78,"end":8384.9},{"text":"important.","start":8384.9,"end":8385.18}]},{"text":"If we look at the UN model, you also see already the differentiation for the automated digital services.","start":8385.34,"end":8391.82,"topics":[],"words":[{"text":"If","start":8385.34,"end":8385.62},{"text":"we","start":8385.62,"end":8385.74},{"text":"look","start":8385.74,"end":8385.86},{"text":"at","start":8385.86,"end":8385.98},{"text":"the","start":8385.98,"end":8386.1},{"text":"UN","start":8386.1,"end":8386.38},{"text":"model,","start":8386.38,"end":8386.82},{"text":"you","start":8386.82,"end":8387.02},{"text":"also","start":8387.02,"end":8387.3},{"text":"see","start":8387.3,"end":8387.66},{"text":"already","start":8387.82,"end":8388.18},{"text":"the","start":8388.18,"end":8388.42},{"text":"differentiation","start":8388.42,"end":8389.26},{"text":"for","start":8389.34,"end":8389.66},{"text":"the","start":8389.66,"end":8389.9},{"text":"automated","start":8389.9,"end":8390.54},{"text":"digital","start":8390.86,"end":8391.26},{"text":"services.","start":8391.42,"end":8391.82}]}]},{"sentences":[{"text":"I am a bit on the comment you made, Ms. Kholid, is on the fact that many countries don't have tax treaties because they don't like the models.","start":8392.54,"end":8404.06,"topics":[],"words":[{"text":"I","start":8392.54,"end":8392.86},{"text":"am","start":8392.86,"end":8393.1},{"text":"a","start":8393.1,"end":8393.3},{"text":"bit","start":8393.3,"end":8393.58},{"text":"on","start":8394.22,"end":8394.62},{"text":"the","start":8394.94,"end":8395.34},{"text":"comment","start":8395.58,"end":8395.98},{"text":"you","start":8396.06,"end":8396.34},{"text":"made,","start":8396.34,"end":8396.62},{"text":"Ms.","start":8396.62,"end":8397.02},{"text":"Kholid,","start":8397.42,"end":8398.14},{"text":"is","start":8398.38,"end":8398.78},{"text":"on","start":8398.78,"end":8399.1},{"text":"the","start":8399.1,"end":8399.42},{"text":"fact","start":8399.9,"end":8400.22},{"text":"that","start":8400.22,"end":8400.5},{"text":"many","start":8400.5,"end":8400.82},{"text":"countries","start":8400.82,"end":8401.18},{"text":"don't","start":8401.18,"end":8401.58},{"text":"have","start":8401.58,"end":8401.74},{"text":"tax","start":8401.74,"end":8402.02},{"text":"treaties","start":8402.02,"end":8402.46},{"text":"because","start":8402.46,"end":8402.7},{"text":"they","start":8402.7,"end":8402.9},{"text":"don't","start":8402.9,"end":8403.18},{"text":"like","start":8403.18,"end":8403.38},{"text":"the","start":8403.38,"end":8403.58},{"text":"models.","start":8403.58,"end":8404.06}]},{"text":"I believe there are many reasons that they don't have tax treaties.","start":8404.3,"end":8407.01,"topics":[],"words":[{"text":"I","start":8404.3,"end":8404.54},{"text":"believe","start":8404.54,"end":8404.7},{"text":"there","start":8404.7,"end":8404.9},{"text":"are","start":8404.9,"end":8405.06},{"text":"many","start":8405.06,"end":8405.34},{"text":"reasons","start":8405.42,"end":8405.9},{"text":"that","start":8405.9,"end":8406.1},{"text":"they","start":8406.1,"end":8406.26},{"text":"don't","start":8406.26,"end":8406.46},{"text":"have","start":8406.46,"end":8406.62},{"text":"tax","start":8406.62,"end":8406.82},{"text":"treaties.","start":8406.82,"end":8407.01}]},{"text":"Treaties maybe, but I don't believe it is that the reason for that would be that they don't like the models that are existing.","start":8407.16,"end":8413.32,"topics":[],"words":[{"text":"Treaties","start":8407.16,"end":8407.56},{"text":"maybe,","start":8407.56,"end":8408.04},{"text":"but","start":8408.04,"end":8408.32},{"text":"I","start":8408.32,"end":8408.48},{"text":"don't","start":8408.48,"end":8408.72},{"text":"believe","start":8408.72,"end":8408.92},{"text":"it","start":8408.92,"end":8409.12},{"text":"is","start":8409.12,"end":8409.36},{"text":"that","start":8409.36,"end":8409.6},{"text":"the","start":8409.6,"end":8409.8},{"text":"reason","start":8409.8,"end":8410.08},{"text":"for","start":8410.08,"end":8410.36},{"text":"that","start":8410.36,"end":8410.6},{"text":"would","start":8410.6,"end":8410.8},{"text":"be","start":8410.8,"end":8411},{"text":"that","start":8411,"end":8411.2},{"text":"they","start":8411.2,"end":8411.4},{"text":"don't","start":8411.4,"end":8411.68},{"text":"like","start":8411.68,"end":8411.88},{"text":"the","start":8411.88,"end":8412.08},{"text":"models","start":8412.08,"end":8412.44},{"text":"that","start":8412.44,"end":8412.64},{"text":"are","start":8412.64,"end":8412.8},{"text":"existing.","start":8412.8,"end":8413.32}]},{"text":"Maybe it's more to protect their revenue basis or there are problems that the capacity that they have and because we all know, and it has been stated in ECOSOC also many times that tax treaties are valuable and that they can.","start":8413.48,"end":8431.64,"topics":[],"words":[{"text":"Maybe","start":8413.48,"end":8413.88},{"text":"it's","start":8413.88,"end":8414.08},{"text":"more","start":8414.08,"end":8414.28},{"text":"to","start":8414.28,"end":8414.48},{"text":"protect","start":8414.48,"end":8414.8},{"text":"their","start":8414.8,"end":8415},{"text":"revenue","start":8415,"end":8415.52},{"text":"basis","start":8415.52,"end":8416.04},{"text":"or","start":8416.28,"end":8416.56},{"text":"there","start":8416.56,"end":8416.76},{"text":"are","start":8416.76,"end":8417.08},{"text":"problems","start":8417.56,"end":8418.2},{"text":"that","start":8418.2,"end":8418.52},{"text":"the","start":8418.52,"end":8418.92},{"text":"capacity","start":8421.56,"end":8422.28},{"text":"that","start":8422.28,"end":8422.48},{"text":"they","start":8422.48,"end":8422.68},{"text":"have","start":8422.68,"end":8423},{"text":"and","start":8423.16,"end":8423.56},{"text":"because","start":8423.64,"end":8424},{"text":"we","start":8424,"end":8424.28},{"text":"all","start":8424.28,"end":8424.52},{"text":"know,","start":8424.52,"end":8424.8},{"text":"and","start":8424.8,"end":8425.04},{"text":"it","start":8425.04,"end":8425.2},{"text":"has","start":8425.2,"end":8425.36},{"text":"been","start":8425.36,"end":8425.52},{"text":"stated","start":8425.52,"end":8425.84},{"text":"in","start":8425.84,"end":8426},{"text":"ECOSOC","start":8426,"end":8426.76},{"text":"also","start":8426.76,"end":8427.08},{"text":"many","start":8427.88,"end":8428.28},{"text":"times","start":8428.28,"end":8428.64},{"text":"that","start":8428.64,"end":8428.92},{"text":"tax","start":8428.92,"end":8429.2},{"text":"treaties","start":8429.2,"end":8429.76},{"text":"are","start":8429.76,"end":8430.08},{"text":"valuable","start":8430.08,"end":8430.6},{"text":"and","start":8430.6,"end":8430.88},{"text":"that","start":8430.88,"end":8431.12},{"text":"they","start":8431.12,"end":8431.32},{"text":"can.","start":8431.32,"end":8431.64}]},{"text":"They are important to attract foreign investment.","start":8433.13,"end":8435.53,"topics":[],"words":[{"text":"They","start":8433.13,"end":8433.25},{"text":"are","start":8433.25,"end":8433.45},{"text":"important","start":8433.45,"end":8433.77},{"text":"to","start":8434.01,"end":8434.37},{"text":"attract","start":8434.37,"end":8434.81},{"text":"foreign","start":8434.81,"end":8435.25},{"text":"investment.","start":8435.25,"end":8435.53}]}]},{"sentences":[{"text":"Of course.","start":8435.69,"end":8436.17,"topics":[],"words":[{"text":"Of","start":8435.69,"end":8435.97},{"text":"course.","start":8435.97,"end":8436.17}]},{"text":"So we cannot forget that and just say that that is the reason.","start":8436.17,"end":8440.29,"topics":[],"words":[{"text":"So","start":8436.17,"end":8436.37},{"text":"we","start":8436.37,"end":8436.53},{"text":"cannot","start":8436.53,"end":8437.05},{"text":"forget","start":8437.21,"end":8437.73},{"text":"that","start":8437.73,"end":8438.01},{"text":"and","start":8438.01,"end":8438.25},{"text":"just","start":8438.25,"end":8438.49},{"text":"say","start":8438.49,"end":8438.69},{"text":"that","start":8438.69,"end":8438.97},{"text":"that","start":8439.45,"end":8439.73},{"text":"is","start":8439.73,"end":8439.89},{"text":"the","start":8439.89,"end":8440.05},{"text":"reason.","start":8440.05,"end":8440.29}]},{"text":"I understand you say we want to solve issues that there are, but I do think we have to be mindful of bringing generalizations here.","start":8440.29,"end":8448.65,"topics":[],"words":[{"text":"I","start":8440.29,"end":8440.53},{"text":"understand","start":8440.53,"end":8440.81},{"text":"you","start":8440.97,"end":8441.25},{"text":"say","start":8441.25,"end":8441.45},{"text":"we","start":8441.45,"end":8441.65},{"text":"want","start":8441.65,"end":8441.81},{"text":"to","start":8441.81,"end":8442.01},{"text":"solve","start":8442.01,"end":8442.49},{"text":"issues","start":8442.73,"end":8443.09},{"text":"that","start":8443.09,"end":8443.37},{"text":"there","start":8443.37,"end":8443.61},{"text":"are,","start":8443.61,"end":8443.85},{"text":"but","start":8443.85,"end":8444.05},{"text":"I","start":8444.05,"end":8444.21},{"text":"do","start":8444.21,"end":8444.41},{"text":"think","start":8444.41,"end":8444.65},{"text":"we","start":8444.65,"end":8444.89},{"text":"have","start":8444.89,"end":8445.09},{"text":"to","start":8445.09,"end":8445.25},{"text":"be","start":8445.25,"end":8445.53},{"text":"mindful","start":8445.77,"end":8446.37},{"text":"of","start":8446.37,"end":8446.69},{"text":"bringing","start":8446.69,"end":8447.13},{"text":"generalizations","start":8447.13,"end":8448.29},{"text":"here.","start":8448.29,"end":8448.65}]},{"text":"Thank you.","start":8448.809,"end":8449.37,"topics":[],"words":[{"text":"Thank","start":8448.809,"end":8449.129},{"text":"you.","start":8449.129,"end":8449.37}]}]}],"speaker":{"name":null,"affiliation":"BEL","affiliation_full":"Belgium","group":null,"function":"Representative"}},{"statement_number":91,"paragraphs":[{"sentences":[{"text":"Thank you for that comment, Belgium.","start":8451.69,"end":8453.45,"topics":[],"words":[{"text":"Thank","start":8451.69,"end":8452.01},{"text":"you","start":8452.01,"end":8452.17},{"text":"for","start":8452.17,"end":8452.37},{"text":"that","start":8452.37,"end":8452.57},{"text":"comment,","start":8452.57,"end":8452.85},{"text":"Belgium.","start":8452.85,"end":8453.45}]},{"text":"Let me just sort of clarify it a little bit.","start":8453.53,"end":8455.89,"topics":[],"words":[{"text":"Let","start":8453.53,"end":8453.81},{"text":"me","start":8453.81,"end":8453.97},{"text":"just","start":8453.97,"end":8454.17},{"text":"sort","start":8454.17,"end":8454.41},{"text":"of","start":8454.41,"end":8454.65},{"text":"clarify","start":8454.65,"end":8455.25},{"text":"it","start":8455.25,"end":8455.41},{"text":"a","start":8455.41,"end":8455.57},{"text":"little","start":8455.57,"end":8455.73},{"text":"bit.","start":8455.73,"end":8455.89}]},{"text":"I think what I wanted to say was that there's no study really on.","start":8455.89,"end":8460.43,"topics":[],"words":[{"text":"I","start":8455.89,"end":8456.05},{"text":"think","start":8456.05,"end":8456.33},{"text":"what","start":8456.49,"end":8456.85},{"text":"I","start":8456.85,"end":8457.09},{"text":"wanted","start":8457.09,"end":8457.33},{"text":"to","start":8457.33,"end":8457.49},{"text":"say","start":8457.49,"end":8457.69},{"text":"was","start":8457.69,"end":8457.93},{"text":"that","start":8457.93,"end":8458.13},{"text":"there's","start":8458.13,"end":8458.45},{"text":"no","start":8458.45,"end":8458.73},{"text":"study","start":8459.31,"end":8459.55},{"text":"really","start":8459.55,"end":8459.95},{"text":"on.","start":8460.03,"end":8460.43}]}]},{"sentences":[{"text":"The impact if you do not sign a tax treaty.","start":8465.55,"end":8468.43,"topics":[],"words":[{"text":"The","start":8465.55,"end":8465.87},{"text":"impact","start":8465.87,"end":8466.19},{"text":"if","start":8466.27,"end":8466.55},{"text":"you","start":8466.55,"end":8466.71},{"text":"do","start":8466.71,"end":8466.87},{"text":"not","start":8466.87,"end":8467.11},{"text":"sign","start":8467.11,"end":8467.39},{"text":"a","start":8467.39,"end":8467.59},{"text":"tax","start":8467.59,"end":8467.83},{"text":"treaty.","start":8467.83,"end":8468.43}]}]},{"sentences":[{"text":"And we are facing that this is the UN where a large group actually don't sign up to tax treaties.","start":8470.51,"end":8478.43,"topics":[],"words":[{"text":"And","start":8470.51,"end":8470.79},{"text":"we","start":8470.79,"end":8470.95},{"text":"are","start":8470.95,"end":8471.19},{"text":"facing","start":8471.19,"end":8471.59},{"text":"that","start":8471.59,"end":8471.95},{"text":"this","start":8472.11,"end":8472.39},{"text":"is","start":8472.39,"end":8472.67},{"text":"the","start":8473.31,"end":8473.59},{"text":"UN","start":8473.59,"end":8473.87},{"text":"where","start":8473.95,"end":8474.31},{"text":"a","start":8474.31,"end":8474.55},{"text":"large","start":8474.55,"end":8474.83},{"text":"group","start":8475.47,"end":8475.87},{"text":"actually","start":8476.27,"end":8476.63},{"text":"don't","start":8476.63,"end":8477.03},{"text":"sign","start":8477.03,"end":8477.23},{"text":"up","start":8477.23,"end":8477.43},{"text":"to","start":8477.43,"end":8477.59},{"text":"tax","start":8477.59,"end":8477.83},{"text":"treaties.","start":8477.83,"end":8478.43}]},{"text":"Now, why they don't do it, I don't know.","start":8478.75,"end":8481.23,"topics":[],"words":[{"text":"Now,","start":8478.75,"end":8479.03},{"text":"why","start":8479.03,"end":8479.23},{"text":"they","start":8479.23,"end":8479.43},{"text":"don't","start":8479.43,"end":8479.67},{"text":"do","start":8479.67,"end":8479.83},{"text":"it,","start":8479.83,"end":8480.11},{"text":"I","start":8480.43,"end":8480.71},{"text":"don't","start":8480.71,"end":8480.95},{"text":"know.","start":8480.95,"end":8481.23}]},{"text":"It's really.","start":8482.03,"end":8482.75,"topics":[],"words":[{"text":"It's","start":8482.03,"end":8482.47},{"text":"really.","start":8482.47,"end":8482.75}]},{"text":"It's their domestic policy on doing.","start":8482.99,"end":8485.07,"topics":[],"words":[{"text":"It's","start":8482.99,"end":8483.35},{"text":"their","start":8483.35,"end":8483.55},{"text":"domestic","start":8483.55,"end":8484.15},{"text":"policy","start":8484.15,"end":8484.51},{"text":"on","start":8484.59,"end":8484.91},{"text":"doing.","start":8484.91,"end":8485.07}]},{"text":"Doing it or not doing it.","start":8485.22,"end":8486.14,"topics":[],"words":[{"text":"Doing","start":8485.22,"end":8485.3},{"text":"it","start":8485.3,"end":8485.42},{"text":"or","start":8485.42,"end":8485.58},{"text":"not","start":8485.58,"end":8485.74},{"text":"doing","start":8485.74,"end":8485.9},{"text":"it.","start":8485.9,"end":8486.14}]}]},{"sentences":[{"text":"Perhaps it's because they don't find the models correct or, you know, for other reasons.","start":8486.14,"end":8491.3,"topics":[],"words":[{"text":"Perhaps","start":8486.14,"end":8486.5},{"text":"it's","start":8486.5,"end":8486.78},{"text":"because","start":8486.78,"end":8487.02},{"text":"they","start":8487.02,"end":8487.3},{"text":"don't","start":8487.3,"end":8487.58},{"text":"find","start":8487.58,"end":8487.78},{"text":"the","start":8487.78,"end":8487.98},{"text":"models","start":8487.98,"end":8488.38},{"text":"correct","start":8488.38,"end":8488.9},{"text":"or,","start":8489.46,"end":8489.86},{"text":"you","start":8489.86,"end":8490.14},{"text":"know,","start":8490.14,"end":8490.34},{"text":"for","start":8490.34,"end":8490.54},{"text":"other","start":8490.54,"end":8490.78},{"text":"reasons.","start":8490.78,"end":8491.3}]},{"text":"And I think what you said probably might be the correct one is that, you know, they don't want to lose their sovereign rights to tax and.","start":8491.3,"end":8499.94,"topics":[],"words":[{"text":"And","start":8491.3,"end":8491.62},{"text":"I","start":8492.02,"end":8492.3},{"text":"think","start":8492.3,"end":8492.5},{"text":"what","start":8492.5,"end":8492.7},{"text":"you","start":8492.7,"end":8492.86},{"text":"said","start":8492.86,"end":8493.14},{"text":"probably","start":8493.14,"end":8493.62},{"text":"might","start":8494.1,"end":8494.38},{"text":"be","start":8494.38,"end":8494.54},{"text":"the","start":8494.54,"end":8494.7},{"text":"correct","start":8494.7,"end":8495.06},{"text":"one","start":8495.06,"end":8495.26},{"text":"is","start":8495.26,"end":8495.46},{"text":"that,","start":8495.46,"end":8495.7},{"text":"you","start":8495.7,"end":8495.86},{"text":"know,","start":8495.86,"end":8495.98},{"text":"they","start":8495.98,"end":8496.14},{"text":"don't","start":8496.14,"end":8496.38},{"text":"want","start":8496.38,"end":8496.58},{"text":"to","start":8496.58,"end":8496.9},{"text":"lose","start":8497.06,"end":8497.42},{"text":"their","start":8497.42,"end":8497.62},{"text":"sovereign","start":8497.62,"end":8498.02},{"text":"rights","start":8498.02,"end":8498.3},{"text":"to","start":8498.3,"end":8498.54},{"text":"tax","start":8498.54,"end":8498.82},{"text":"and.","start":8499.54,"end":8499.94}]},{"text":"Fair enough.","start":8500.26,"end":8500.9,"topics":[],"words":[{"text":"Fair","start":8500.26,"end":8500.58},{"text":"enough.","start":8500.58,"end":8500.9}]},{"text":"So I just wanted to make that point clear.","start":8502.26,"end":8506.26,"topics":[],"words":[{"text":"So","start":8502.26,"end":8502.66},{"text":"I","start":8503.94,"end":8504.26},{"text":"just","start":8504.26,"end":8504.46},{"text":"wanted","start":8504.46,"end":8504.78},{"text":"to","start":8504.78,"end":8504.94},{"text":"make","start":8504.94,"end":8505.14},{"text":"that","start":8505.14,"end":8505.38},{"text":"point","start":8505.38,"end":8505.7},{"text":"clear.","start":8505.86,"end":8506.26}]},{"text":"Let me see.","start":8508.02,"end":8508.58,"topics":[],"words":[{"text":"Let","start":8508.02,"end":8508.26},{"text":"me","start":8508.26,"end":8508.38},{"text":"see.","start":8508.38,"end":8508.58}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":92,"paragraphs":[{"sentences":[{"text":"I have Egypt.","start":8508.58,"end":8510.02,"topics":[],"words":[{"text":"I","start":8508.58,"end":8508.82},{"text":"have","start":8508.82,"end":8509.14},{"text":"Egypt.","start":8509.38,"end":8510.02}]},{"text":"I said yes, Egypt.","start":8510.1,"end":8511.47,"topics":[],"words":[{"text":"I","start":8510.1,"end":8510.38},{"text":"said","start":8510.38,"end":8510.58},{"text":"yes,","start":8510.58,"end":8510.96},{"text":"Egypt.","start":8511.11,"end":8511.47}]},{"text":"Please go ahead.","start":8511.47,"end":8512.07,"topics":[],"words":[{"text":"Please","start":8511.47,"end":8511.63},{"text":"go","start":8511.63,"end":8511.79},{"text":"ahead.","start":8511.79,"end":8512.07}]},{"text":"Okay, thank you, Khalid, for giving me the floor for the second time.","start":8513.99,"end":8518.15,"topics":[],"words":[{"text":"Okay,","start":8513.99,"end":8514.59},{"text":"thank","start":8514.59,"end":8514.87},{"text":"you,","start":8514.87,"end":8515.11},{"text":"Khalid,","start":8515.11,"end":8515.67},{"text":"for","start":8515.67,"end":8515.91},{"text":"giving","start":8515.91,"end":8516.15},{"text":"me","start":8516.15,"end":8516.35},{"text":"the","start":8516.35,"end":8516.51},{"text":"floor","start":8516.51,"end":8516.79},{"text":"for","start":8516.79,"end":8517.03},{"text":"the","start":8517.03,"end":8517.31},{"text":"second","start":8517.31,"end":8517.67},{"text":"time.","start":8517.75,"end":8518.15}]},{"text":"I would like to highlight that during our transfer pricing audits in Egypt, we face different kinds of services, cross border services.","start":8518.63,"end":8527.27,"topics":[],"words":[{"text":"I","start":8518.63,"end":8518.95},{"text":"would","start":8518.95,"end":8519.15},{"text":"like","start":8519.15,"end":8519.31},{"text":"to","start":8519.31,"end":8519.51},{"text":"highlight","start":8519.51,"end":8519.95},{"text":"that","start":8519.95,"end":8520.23},{"text":"during","start":8520.23,"end":8520.51},{"text":"our","start":8520.51,"end":8520.83},{"text":"transfer","start":8520.83,"end":8521.35},{"text":"pricing","start":8521.35,"end":8521.75},{"text":"audits","start":8521.75,"end":8522.19},{"text":"in","start":8522.19,"end":8522.35},{"text":"Egypt,","start":8522.35,"end":8522.83},{"text":"we","start":8522.83,"end":8523.03},{"text":"face","start":8523.03,"end":8523.35},{"text":"different","start":8524.07,"end":8524.47},{"text":"kinds","start":8524.55,"end":8524.99},{"text":"of","start":8524.99,"end":8525.23},{"text":"services,","start":8525.23,"end":8525.59},{"text":"cross","start":8526.07,"end":8526.47},{"text":"border","start":8526.47,"end":8526.869},{"text":"services.","start":8526.869,"end":8527.27}]}]},{"sentences":[{"text":"Some of them are core, others are supportive in nature.","start":8527.27,"end":8530.23,"topics":[],"words":[{"text":"Some","start":8527.27,"end":8527.55},{"text":"of","start":8527.55,"end":8527.67},{"text":"them","start":8527.67,"end":8527.83},{"text":"are","start":8527.83,"end":8528.07},{"text":"core,","start":8528.07,"end":8528.51},{"text":"others","start":8528.51,"end":8528.83},{"text":"are","start":8528.83,"end":8529.11},{"text":"supportive","start":8529.11,"end":8529.71},{"text":"in","start":8529.71,"end":8529.87},{"text":"nature.","start":8529.87,"end":8530.23}]},{"text":"So service transactions are one of the most common transactions that may lead to profit shifting, especially especially in developing country with high corporate income tax rates.","start":8531.11,"end":8540.77,"topics":[],"words":[{"text":"So","start":8531.11,"end":8531.43},{"text":"service","start":8531.43,"end":8531.75},{"text":"transactions","start":8531.75,"end":8532.51},{"text":"are","start":8532.51,"end":8532.79},{"text":"one","start":8532.79,"end":8532.99},{"text":"of","start":8532.99,"end":8533.19},{"text":"the","start":8533.19,"end":8533.47},{"text":"most","start":8533.47,"end":8533.79},{"text":"common","start":8533.79,"end":8534.19},{"text":"transactions","start":8534.19,"end":8534.75},{"text":"that","start":8534.75,"end":8534.99},{"text":"may","start":8534.99,"end":8535.23},{"text":"lead","start":8535.23,"end":8535.43},{"text":"to","start":8535.43,"end":8535.67},{"text":"profit","start":8535.67,"end":8536.07},{"text":"shifting,","start":8536.07,"end":8536.47},{"text":"especially","start":8536.47,"end":8536.7},{"text":"especially","start":8536.77,"end":8537.01},{"text":"in","start":8537.01,"end":8537.29},{"text":"developing","start":8537.29,"end":8537.69},{"text":"country","start":8537.69,"end":8537.97},{"text":"with","start":8538.37,"end":8538.77},{"text":"high","start":8538.77,"end":8539.09},{"text":"corporate","start":8539.09,"end":8539.57},{"text":"income","start":8539.57,"end":8539.93},{"text":"tax","start":8539.93,"end":8540.21},{"text":"rates.","start":8540.21,"end":8540.77}]},{"text":"Therefore, we align our position with our colleagues from India and Nigeria on their position on the differentiation between services.","start":8541.33,"end":8549.65,"topics":[],"words":[{"text":"Therefore,","start":8541.33,"end":8541.89},{"text":"we","start":8541.89,"end":8542.13},{"text":"align","start":8542.13,"end":8542.49},{"text":"our","start":8542.49,"end":8542.85},{"text":"position","start":8543.17,"end":8543.57},{"text":"with","start":8543.65,"end":8543.97},{"text":"our","start":8543.97,"end":8544.21},{"text":"colleagues","start":8544.21,"end":8544.73},{"text":"from","start":8544.73,"end":8545.01},{"text":"India","start":8545.01,"end":8545.33},{"text":"and","start":8545.33,"end":8545.65},{"text":"Nigeria","start":8545.65,"end":8546.37},{"text":"on","start":8546.61,"end":8546.89},{"text":"their","start":8546.89,"end":8547.13},{"text":"position","start":8547.13,"end":8547.49},{"text":"on","start":8547.57,"end":8547.85},{"text":"the","start":8547.85,"end":8548.05},{"text":"differentiation","start":8548.05,"end":8548.81},{"text":"between","start":8548.81,"end":8549.17},{"text":"services.","start":8549.25,"end":8549.65}]},{"text":"Thank you.","start":8549.97,"end":8550.61,"topics":[],"words":[{"text":"Thank","start":8549.97,"end":8550.33},{"text":"you.","start":8550.33,"end":8550.61}]},{"text":"Thank you very much.","start":8551.41,"end":8552.45,"topics":[],"words":[{"text":"Thank","start":8551.41,"end":8551.77},{"text":"you","start":8551.77,"end":8551.93},{"text":"very","start":8551.93,"end":8552.13},{"text":"much.","start":8552.13,"end":8552.45}]}]}],"speaker":{"name":null,"affiliation":"EGY","affiliation_full":"Egypt","group":null,"function":"Representative"}},{"statement_number":93,"paragraphs":[{"sentences":[{"text":"Egypt, I have the Netherlands, please.","start":8552.69,"end":8555.49,"topics":[],"words":[{"text":"Egypt,","start":8552.69,"end":8553.41},{"text":"I","start":8553.65,"end":8554.01},{"text":"have","start":8554.01,"end":8554.29},{"text":"the","start":8554.29,"end":8554.53},{"text":"Netherlands,","start":8554.53,"end":8555.17},{"text":"please.","start":8555.17,"end":8555.49}]}]},{"sentences":[{"text":"Thank you.","start":8558.05,"end":8558.53,"topics":[],"words":[{"text":"Thank","start":8558.05,"end":8558.37},{"text":"you.","start":8558.37,"end":8558.53}]},{"text":"Khalid, Just really briefly, we agree with India, Switzerland, China and others that it seems unavoidable to differentiate.","start":8558.53,"end":8566.31,"topics":[],"words":[{"text":"Khalid,","start":8558.53,"end":8559.09},{"text":"Just","start":8559.49,"end":8559.81},{"text":"really","start":8559.81,"end":8560.13},{"text":"briefly,","start":8560.29,"end":8560.89},{"text":"we","start":8560.89,"end":8561.05},{"text":"agree","start":8561.05,"end":8561.29},{"text":"with","start":8561.29,"end":8561.61},{"text":"India,","start":8561.61,"end":8561.97},{"text":"Switzerland,","start":8562.13,"end":8562.81},{"text":"China","start":8562.81,"end":8563.09},{"text":"and","start":8563.09,"end":8563.29},{"text":"others","start":8563.29,"end":8563.57},{"text":"that","start":8563.99,"end":8564.11},{"text":"it","start":8564.11,"end":8564.27},{"text":"seems","start":8564.27,"end":8564.63},{"text":"unavoidable","start":8564.63,"end":8565.31},{"text":"to","start":8565.31,"end":8565.59},{"text":"differentiate.","start":8565.59,"end":8566.31}]},{"text":"Looking at the broad range of margins in the service sector and the different type of nexus being relevant, a point of attention is that in practice it will of course lead to discussions in which particular category, particular services fall and that could make it fragile from a tech certainty perspective and will make the solution more complex.","start":8567.27,"end":8588.79,"topics":[],"words":[{"text":"Looking","start":8567.27,"end":8567.59},{"text":"at","start":8567.59,"end":8567.79},{"text":"the","start":8567.79,"end":8567.95},{"text":"broad","start":8567.95,"end":8568.23},{"text":"range","start":8568.23,"end":8568.59},{"text":"of","start":8568.59,"end":8568.79},{"text":"margins","start":8568.79,"end":8569.27},{"text":"in","start":8569.27,"end":8569.35},{"text":"the","start":8569.35,"end":8569.47},{"text":"service","start":8569.47,"end":8569.75},{"text":"sector","start":8569.75,"end":8570.11},{"text":"and","start":8570.11,"end":8570.43},{"text":"the","start":8570.43,"end":8570.79},{"text":"different","start":8570.87,"end":8571.23},{"text":"type","start":8571.23,"end":8571.75},{"text":"of","start":8571.99,"end":8572.27},{"text":"nexus","start":8572.27,"end":8572.67},{"text":"being","start":8572.67,"end":8572.91},{"text":"relevant,","start":8572.91,"end":8573.43},{"text":"a","start":8574.23,"end":8574.51},{"text":"point","start":8574.51,"end":8574.71},{"text":"of","start":8574.71,"end":8574.91},{"text":"attention","start":8574.91,"end":8575.35},{"text":"is","start":8575.51,"end":8575.83},{"text":"that","start":8575.83,"end":8576.03},{"text":"in","start":8576.03,"end":8576.19},{"text":"practice","start":8576.19,"end":8576.63},{"text":"it","start":8576.63,"end":8576.91},{"text":"will","start":8576.91,"end":8577.07},{"text":"of","start":8577.07,"end":8577.23},{"text":"course","start":8577.23,"end":8577.47},{"text":"lead","start":8577.47,"end":8577.79},{"text":"to","start":8577.79,"end":8578.15},{"text":"discussions","start":8578.55,"end":8579.19},{"text":"in","start":8579.19,"end":8579.39},{"text":"which","start":8579.39,"end":8579.67},{"text":"particular","start":8580.55,"end":8580.95},{"text":"category,","start":8581.11,"end":8581.83},{"text":"particular","start":8581.83,"end":8582.23},{"text":"services","start":8582.23,"end":8582.63},{"text":"fall","start":8582.71,"end":8583.11},{"text":"and","start":8583.35,"end":8583.63},{"text":"that","start":8583.63,"end":8583.83},{"text":"could","start":8583.83,"end":8584.07},{"text":"make","start":8584.07,"end":8584.27},{"text":"it","start":8584.27,"end":8584.43},{"text":"fragile","start":8584.43,"end":8584.83},{"text":"from","start":8584.83,"end":8585.07},{"text":"a","start":8585.07,"end":8585.27},{"text":"tech","start":8585.27,"end":8585.59},{"text":"certainty","start":8585.59,"end":8586.23},{"text":"perspective","start":8586.47,"end":8587.03},{"text":"and","start":8587.03,"end":8587.23},{"text":"will","start":8587.23,"end":8587.39},{"text":"make","start":8587.39,"end":8587.55},{"text":"the","start":8587.55,"end":8587.75},{"text":"solution","start":8587.75,"end":8588.15},{"text":"more","start":8588.15,"end":8588.35},{"text":"complex.","start":8588.35,"end":8588.79}]},{"text":"At least it makes it important to have a clear and solid dispute prevention and resolution in place.","start":8589.44,"end":8595.6,"topics":[],"words":[{"text":"At","start":8589.44,"end":8589.56},{"text":"least","start":8589.56,"end":8589.76},{"text":"it","start":8589.76,"end":8590},{"text":"makes","start":8590,"end":8590.2},{"text":"it","start":8590.2,"end":8590.36},{"text":"important","start":8590.36,"end":8590.64},{"text":"to","start":8590.64,"end":8590.96},{"text":"have","start":8590.96,"end":8591.28},{"text":"a","start":8591.84,"end":8592.16},{"text":"clear","start":8592.16,"end":8592.4},{"text":"and","start":8592.4,"end":8592.72},{"text":"solid","start":8592.8,"end":8593.32},{"text":"dispute","start":8593.32,"end":8593.84},{"text":"prevention","start":8593.84,"end":8594.32},{"text":"and","start":8594.32,"end":8594.56},{"text":"resolution","start":8594.56,"end":8595.12},{"text":"in","start":8595.12,"end":8595.32},{"text":"place.","start":8595.32,"end":8595.6}]},{"text":"That is of course we have the discussion later.","start":8595.92,"end":8600.32,"topics":[],"words":[{"text":"That","start":8595.92,"end":8596.24},{"text":"is","start":8596.24,"end":8596.44},{"text":"of","start":8596.44,"end":8596.6},{"text":"course","start":8596.6,"end":8596.88},{"text":"we","start":8598,"end":8598.32},{"text":"have","start":8598.32,"end":8598.48},{"text":"the","start":8598.48,"end":8598.64},{"text":"discussion","start":8598.64,"end":8599.2},{"text":"later.","start":8599.92,"end":8600.32}]}]},{"sentences":[{"text":"We also support the call for developing clear criteria and guardrails.","start":8601.12,"end":8605.36,"topics":[],"words":[{"text":"We","start":8601.12,"end":8601.44},{"text":"also","start":8601.44,"end":8601.68},{"text":"support","start":8601.68,"end":8602},{"text":"the","start":8602.48,"end":8602.76},{"text":"call","start":8602.76,"end":8602.96},{"text":"for","start":8602.96,"end":8603.16},{"text":"developing","start":8603.16,"end":8603.64},{"text":"clear","start":8603.64,"end":8604},{"text":"criteria","start":8604,"end":8604.6},{"text":"and","start":8604.6,"end":8604.76},{"text":"guardrails.","start":8604.76,"end":8605.36}]},{"text":"So to make the categorization more future proof.","start":8605.36,"end":8608.96,"topics":[],"words":[{"text":"So","start":8605.36,"end":8605.559},{"text":"to","start":8605.559,"end":8605.68},{"text":"make","start":8605.68,"end":8605.8},{"text":"the","start":8605.8,"end":8606.08},{"text":"categorization","start":8606.16,"end":8607.2},{"text":"more","start":8607.84,"end":8608.16},{"text":"future","start":8608.16,"end":8608.48},{"text":"proof.","start":8608.48,"end":8608.96}]},{"text":"Thank you.","start":8609.76,"end":8610.4,"topics":[],"words":[{"text":"Thank","start":8609.76,"end":8610.12},{"text":"you.","start":8610.12,"end":8610.4}]},{"text":"Thank you very much.","start":8610.56,"end":8611.48,"topics":[],"words":[{"text":"Thank","start":8610.56,"end":8610.88},{"text":"you","start":8610.88,"end":8611},{"text":"very","start":8611,"end":8611.2},{"text":"much.","start":8611.2,"end":8611.48}]},{"text":"The Netherlands, I have Norway.","start":8611.48,"end":8613.2,"topics":[],"words":[{"text":"The","start":8611.48,"end":8611.72},{"text":"Netherlands,","start":8611.72,"end":8612.32},{"text":"I","start":8612.32,"end":8612.52},{"text":"have","start":8612.52,"end":8612.72},{"text":"Norway.","start":8612.72,"end":8613.2}]}]}],"speaker":{"name":null,"affiliation":"NLD","affiliation_full":"Netherlands (Kingdom of the)","group":null,"function":"Representative"}},{"statement_number":94,"paragraphs":[{"sentences":[{"text":"Please go ahead.","start":8613.36,"end":8614.16,"topics":[],"words":[{"text":"Please","start":8613.36,"end":8613.68},{"text":"go","start":8613.68,"end":8613.88},{"text":"ahead.","start":8613.88,"end":8614.16}]}]},{"sentences":[{"text":"Thank you, Madam colleague.","start":8616.57,"end":8618.01,"topics":[],"words":[{"text":"Thank","start":8616.57,"end":8616.77},{"text":"you,","start":8616.77,"end":8617.01},{"text":"Madam","start":8617.01,"end":8617.45},{"text":"colleague.","start":8617.45,"end":8618.01}]},{"text":"We agree with those countries, Switzerland, India, Canada, Italy, uae, China and others that has said that there is a clear need to differentiate between the types of services in this protocol.","start":8619.69,"end":8634.57,"topics":[],"words":[{"text":"We","start":8619.69,"end":8620.09},{"text":"agree","start":8620.09,"end":8620.45},{"text":"with","start":8620.45,"end":8620.81},{"text":"those","start":8621.13,"end":8621.53},{"text":"countries,","start":8621.53,"end":8621.93},{"text":"Switzerland,","start":8622.01,"end":8622.65},{"text":"India,","start":8622.65,"end":8623.05},{"text":"Canada,","start":8623.61,"end":8624.01},{"text":"Italy,","start":8624.09,"end":8624.81},{"text":"uae,","start":8625.37,"end":8626.09},{"text":"China","start":8626.17,"end":8626.57},{"text":"and","start":8626.57,"end":8626.85},{"text":"others","start":8626.85,"end":8627.13},{"text":"that","start":8627.13,"end":8627.45},{"text":"has","start":8627.45,"end":8627.77},{"text":"said","start":8627.85,"end":8628.13},{"text":"that","start":8628.13,"end":8628.29},{"text":"there","start":8628.29,"end":8628.45},{"text":"is","start":8628.45,"end":8628.61},{"text":"a","start":8628.61,"end":8628.73},{"text":"clear","start":8628.73,"end":8628.93},{"text":"need","start":8628.93,"end":8629.21},{"text":"to","start":8629.21,"end":8629.41},{"text":"differentiate","start":8629.41,"end":8630.13},{"text":"between","start":8630.13,"end":8630.41},{"text":"the","start":8630.41,"end":8630.61},{"text":"types","start":8630.61,"end":8630.89},{"text":"of","start":8630.89,"end":8631.089},{"text":"services","start":8631.089,"end":8631.37},{"text":"in","start":8633.29,"end":8633.57},{"text":"this","start":8633.57,"end":8633.85},{"text":"protocol.","start":8633.85,"end":8634.57}]},{"text":"So we would support that.","start":8635.85,"end":8637.25,"topics":[],"words":[{"text":"So","start":8635.85,"end":8636.09},{"text":"we","start":8636.09,"end":8636.21},{"text":"would","start":8636.21,"end":8636.41},{"text":"support","start":8636.41,"end":8636.73},{"text":"that.","start":8636.89,"end":8637.25}]},{"text":"We don't really see a necessity, necessity to specifically address intra group services as a separate category.","start":8637.25,"end":8647.78,"topics":[],"words":[{"text":"We","start":8637.25,"end":8637.61},{"text":"don't","start":8638.73,"end":8639.09},{"text":"really","start":8639.09,"end":8639.33},{"text":"see","start":8639.33,"end":8639.61},{"text":"a","start":8639.61,"end":8639.93},{"text":"necessity,","start":8640.01,"end":8640.35},{"text":"necessity","start":8640.5,"end":8641.3},{"text":"to","start":8641.7,"end":8642.1},{"text":"specifically","start":8642.98,"end":8644.26},{"text":"address","start":8644.26,"end":8644.58},{"text":"intra","start":8645.3,"end":8645.7},{"text":"group","start":8645.7,"end":8646.02},{"text":"services","start":8646.02,"end":8646.42},{"text":"as","start":8646.5,"end":8646.78},{"text":"a","start":8646.78,"end":8646.9},{"text":"separate","start":8646.9,"end":8647.26},{"text":"category.","start":8647.26,"end":8647.78}]},{"text":"I think that could be addressed using other labels.","start":8647.78,"end":8651.86,"topics":[],"words":[{"text":"I","start":8647.78,"end":8647.98},{"text":"think","start":8647.98,"end":8648.18},{"text":"that","start":8648.18,"end":8648.42},{"text":"could","start":8648.42,"end":8648.62},{"text":"be","start":8648.62,"end":8648.82},{"text":"addressed","start":8648.82,"end":8649.46},{"text":"using","start":8650.26,"end":8650.66},{"text":"other","start":8650.66,"end":8651.06},{"text":"labels.","start":8651.22,"end":8651.86}]}]},{"sentences":[{"text":"We would also agree that how these services should be treated in the protocol is a discussion that we need to have that relates to both to nexus and method of taxation as envisaged in the paper.","start":8654.1,"end":8670.91,"topics":[],"words":[{"text":"We","start":8654.1,"end":8654.38},{"text":"would","start":8654.38,"end":8654.58},{"text":"also","start":8654.58,"end":8654.9},{"text":"agree","start":8655.14,"end":8655.54},{"text":"that","start":8655.7,"end":8656.1},{"text":"how","start":8656.5,"end":8656.86},{"text":"these","start":8656.86,"end":8657.22},{"text":"services","start":8657.38,"end":8657.78},{"text":"should","start":8659.22,"end":8659.5},{"text":"be","start":8659.5,"end":8659.7},{"text":"treated","start":8659.7,"end":8660.26},{"text":"in","start":8660.5,"end":8660.78},{"text":"the","start":8660.78,"end":8661.02},{"text":"protocol","start":8661.02,"end":8661.78},{"text":"is","start":8662.9,"end":8663.26},{"text":"a","start":8663.26,"end":8663.62},{"text":"discussion","start":8663.78,"end":8664.34},{"text":"that","start":8664.34,"end":8664.54},{"text":"we","start":8664.54,"end":8664.7},{"text":"need","start":8664.7,"end":8664.9},{"text":"to","start":8664.9,"end":8665.1},{"text":"have","start":8665.1,"end":8665.3},{"text":"that","start":8665.3,"end":8665.5},{"text":"relates","start":8665.5,"end":8665.79},{"text":"to","start":8665.79,"end":8665.88},{"text":"both","start":8666.03,"end":8666.19},{"text":"to","start":8666.19,"end":8666.51},{"text":"nexus","start":8666.99,"end":8667.63},{"text":"and","start":8667.63,"end":8667.91},{"text":"method","start":8667.91,"end":8668.39},{"text":"of","start":8668.39,"end":8668.55},{"text":"taxation","start":8668.55,"end":8669.15},{"text":"as","start":8669.15,"end":8669.47},{"text":"envisaged","start":8669.47,"end":8670.11},{"text":"in","start":8670.11,"end":8670.39},{"text":"the","start":8670.39,"end":8670.55},{"text":"paper.","start":8670.55,"end":8670.91}]},{"text":"But we strongly believe that that discussion, like Canada also alluded to, needs to be to also cover the broader economic impact the mode of taxation will have on these services.","start":8670.91,"end":8686.59,"topics":[],"words":[{"text":"But","start":8670.91,"end":8671.23},{"text":"we","start":8671.23,"end":8671.55},{"text":"strongly","start":8672.19,"end":8672.75},{"text":"believe","start":8672.75,"end":8673.03},{"text":"that","start":8673.03,"end":8673.27},{"text":"that","start":8673.27,"end":8673.43},{"text":"discussion,","start":8673.43,"end":8673.95},{"text":"like","start":8674.99,"end":8675.35},{"text":"Canada","start":8675.35,"end":8675.71},{"text":"also","start":8675.79,"end":8676.15},{"text":"alluded","start":8676.15,"end":8676.63},{"text":"to,","start":8676.63,"end":8676.91},{"text":"needs","start":8677.71,"end":8678.07},{"text":"to","start":8678.07,"end":8678.35},{"text":"be","start":8678.35,"end":8678.67},{"text":"to","start":8679.55,"end":8679.87},{"text":"also","start":8679.87,"end":8680.15},{"text":"cover","start":8680.15,"end":8680.51},{"text":"the","start":8680.91,"end":8681.19},{"text":"broader","start":8681.19,"end":8681.51},{"text":"economic","start":8681.51,"end":8681.79},{"text":"impact","start":8682.19,"end":8682.59},{"text":"the","start":8684.03,"end":8684.27},{"text":"mode","start":8684.27,"end":8684.51},{"text":"of","start":8684.51,"end":8684.63},{"text":"taxation","start":8684.63,"end":8685.19},{"text":"will","start":8685.19,"end":8685.43},{"text":"have","start":8685.43,"end":8685.67},{"text":"on","start":8685.67,"end":8685.95},{"text":"these","start":8685.95,"end":8686.23},{"text":"services.","start":8686.23,"end":8686.59}]},{"text":"As pointed to in the IMF paper that is referenced in this paper and also the recent paper by Oxford Economics provided by the International Chamber of Commerce.","start":8687.87,"end":8700.8,"topics":[],"words":[{"text":"As","start":8687.87,"end":8688.27},{"text":"pointed","start":8689.95,"end":8690.39},{"text":"to","start":8690.39,"end":8690.59},{"text":"in","start":8690.59,"end":8690.75},{"text":"the","start":8690.75,"end":8690.83},{"text":"IMF","start":8690.83,"end":8691.23},{"text":"paper","start":8691.23,"end":8691.41},{"text":"that","start":8691.72,"end":8691.84},{"text":"is","start":8691.84,"end":8692},{"text":"referenced","start":8692,"end":8692.4},{"text":"in","start":8692.4,"end":8692.76},{"text":"this","start":8692.92,"end":8693.24},{"text":"paper","start":8693.24,"end":8693.56},{"text":"and","start":8693.56,"end":8693.76},{"text":"also","start":8693.76,"end":8694.04},{"text":"the","start":8694.04,"end":8694.4},{"text":"recent","start":8694.4,"end":8694.76},{"text":"paper","start":8694.84,"end":8695.28},{"text":"by","start":8695.28,"end":8695.64},{"text":"Oxford","start":8695.8,"end":8696.4},{"text":"Economics","start":8696.4,"end":8697.24},{"text":"provided","start":8697.72,"end":8698.24},{"text":"by","start":8698.24,"end":8698.44},{"text":"the","start":8698.44,"end":8698.76},{"text":"International","start":8699,"end":8699.4},{"text":"Chamber","start":8699.64,"end":8700.12},{"text":"of","start":8700.12,"end":8700.32},{"text":"Commerce.","start":8700.32,"end":8700.8}]},{"text":"It would be very important to ensure that what we do here can actually deliver on domestic resource mobilization.","start":8700.8,"end":8708.44,"topics":[],"words":[{"text":"It","start":8700.8,"end":8701.04},{"text":"would","start":8701.04,"end":8701.24},{"text":"be","start":8701.24,"end":8701.56},{"text":"very","start":8702.28,"end":8702.6},{"text":"important","start":8702.6,"end":8702.92},{"text":"to","start":8703,"end":8703.28},{"text":"ensure","start":8703.28,"end":8703.56},{"text":"that","start":8703.56,"end":8703.84},{"text":"what","start":8703.84,"end":8704},{"text":"we","start":8704,"end":8704.16},{"text":"do","start":8704.16,"end":8704.36},{"text":"here","start":8704.36,"end":8704.68},{"text":"can","start":8705.08,"end":8705.4},{"text":"actually","start":8705.4,"end":8705.68},{"text":"deliver","start":8705.68,"end":8706.04},{"text":"on","start":8706.04,"end":8706.44},{"text":"domestic","start":8706.68,"end":8707.2},{"text":"resource","start":8707.2,"end":8707.799},{"text":"mobilization.","start":8707.8,"end":8708.44}]},{"text":"And for that purpose it's not merely a question of whether or not you cover it in a treaty or not.","start":8709.56,"end":8715.48,"topics":[],"words":[{"text":"And","start":8709.56,"end":8709.96},{"text":"for","start":8710.12,"end":8710.4},{"text":"that","start":8710.4,"end":8710.6},{"text":"purpose","start":8710.6,"end":8711.08},{"text":"it's","start":8711.24,"end":8711.64},{"text":"not","start":8711.64,"end":8711.8},{"text":"merely","start":8711.8,"end":8712.08},{"text":"a","start":8712.08,"end":8712.24},{"text":"question","start":8712.24,"end":8712.52},{"text":"of","start":8712.6,"end":8712.92},{"text":"whether","start":8712.92,"end":8713.16},{"text":"or","start":8713.16,"end":8713.36},{"text":"not","start":8713.36,"end":8713.6},{"text":"you","start":8713.6,"end":8713.88},{"text":"cover","start":8713.88,"end":8714.12},{"text":"it","start":8714.12,"end":8714.36},{"text":"in","start":8714.36,"end":8714.56},{"text":"a","start":8714.56,"end":8714.72},{"text":"treaty","start":8714.72,"end":8715.04},{"text":"or","start":8715.04,"end":8715.2},{"text":"not.","start":8715.2,"end":8715.48}]}]},{"sentences":[{"text":"It relates to more broader discussions of the impact.","start":8715.48,"end":8721.97,"topics":[],"words":[{"text":"It","start":8715.48,"end":8715.88},{"text":"relates","start":8716.12,"end":8716.64},{"text":"to","start":8716.64,"end":8716.94},{"text":"more","start":8718.77,"end":8719.01},{"text":"broader","start":8719.57,"end":8720.05},{"text":"discussions","start":8720.05,"end":8720.69},{"text":"of","start":8721.17,"end":8721.45},{"text":"the","start":8721.45,"end":8721.65},{"text":"impact.","start":8721.65,"end":8721.97}]},{"text":"Thank you.","start":8722.37,"end":8722.93,"topics":[],"words":[{"text":"Thank","start":8722.37,"end":8722.69},{"text":"you.","start":8722.69,"end":8722.93}]},{"text":"Thank you.","start":8723.97,"end":8724.45,"topics":[],"words":[{"text":"Thank","start":8723.97,"end":8724.29},{"text":"you.","start":8724.29,"end":8724.45}]},{"text":"Norway.","start":8724.45,"end":8724.93,"topics":[],"words":[{"text":"Norway.","start":8724.45,"end":8724.93}]},{"text":"I have Japan.","start":8725.09,"end":8726.21,"topics":[],"words":[{"text":"I","start":8725.09,"end":8725.37},{"text":"have","start":8725.37,"end":8725.61},{"text":"Japan.","start":8725.61,"end":8726.21}]}]}],"speaker":{"name":null,"affiliation":"NOR","affiliation_full":"Norway","group":null,"function":"Representative"}},{"statement_number":95,"paragraphs":[{"sentences":[{"text":"Please go ahead.","start":8726.21,"end":8726.89,"topics":[],"words":[{"text":"Please","start":8726.21,"end":8726.49},{"text":"go","start":8726.49,"end":8726.65},{"text":"ahead.","start":8726.65,"end":8726.89}]},{"text":"Japan.","start":8726.89,"end":8727.49,"topics":[],"words":[{"text":"Japan.","start":8726.89,"end":8727.49}]}]},{"sentences":[{"text":"Thank you.","start":8730.61,"end":8731.17,"topics":[],"words":[{"text":"Thank","start":8730.61,"end":8730.97},{"text":"you.","start":8730.97,"end":8731.17}]},{"text":"Khalid.","start":8731.17,"end":8731.73,"topics":[],"words":[{"text":"Khalid.","start":8731.17,"end":8731.73}]},{"text":"We agree with others that differentiation is the key.","start":8732.61,"end":8736.21,"topics":[],"words":[{"text":"We","start":8732.61,"end":8732.97},{"text":"agree","start":8732.97,"end":8733.329},{"text":"with","start":8733.41,"end":8733.77},{"text":"others","start":8733.77,"end":8734.13},{"text":"that","start":8734.21,"end":8734.53},{"text":"differentiation","start":8734.53,"end":8735.45},{"text":"is","start":8735.45,"end":8735.73},{"text":"the","start":8735.73,"end":8735.93},{"text":"key.","start":8735.93,"end":8736.21}]},{"text":"Even when we say services, in reality there are diverse types of services services and they have different profit margins, for example.","start":8737.73,"end":8745.9,"topics":[],"words":[{"text":"Even","start":8737.73,"end":8738.13},{"text":"when","start":8738.53,"end":8738.81},{"text":"we","start":8738.81,"end":8739.01},{"text":"say","start":8739.01,"end":8739.29},{"text":"services,","start":8739.29,"end":8739.65},{"text":"in","start":8739.81,"end":8740.13},{"text":"reality","start":8740.13,"end":8740.77},{"text":"there","start":8741.01,"end":8741.29},{"text":"are","start":8741.29,"end":8741.45},{"text":"diverse","start":8741.45,"end":8741.85},{"text":"types","start":8741.85,"end":8742.09},{"text":"of","start":8742.09,"end":8742.25},{"text":"services","start":8742.25,"end":8742.47},{"text":"services","start":8742.62,"end":8742.86},{"text":"and","start":8743.02,"end":8743.38},{"text":"they","start":8743.38,"end":8743.66},{"text":"have","start":8743.66,"end":8743.9},{"text":"different","start":8743.9,"end":8744.22},{"text":"profit","start":8744.3,"end":8744.78},{"text":"margins,","start":8744.78,"end":8745.22},{"text":"for","start":8745.22,"end":8745.38},{"text":"example.","start":8745.38,"end":8745.9}]},{"text":"Therefore imposing the same taxation on all types of services is not appropriate.","start":8747.66,"end":8752.7,"topics":[],"words":[{"text":"Therefore","start":8747.66,"end":8748.18},{"text":"imposing","start":8748.18,"end":8748.9},{"text":"the","start":8748.9,"end":8749.14},{"text":"same","start":8749.14,"end":8749.34},{"text":"taxation","start":8749.34,"end":8749.94},{"text":"on","start":8749.94,"end":8750.22},{"text":"all","start":8750.22,"end":8750.5},{"text":"types","start":8750.5,"end":8750.82},{"text":"of","start":8750.82,"end":8751.02},{"text":"services","start":8751.02,"end":8751.34},{"text":"is","start":8751.58,"end":8751.9},{"text":"not","start":8751.9,"end":8752.14},{"text":"appropriate.","start":8752.14,"end":8752.7}]}]},{"sentences":[{"text":"But we also think that it is also important to ensure balance between fairness, simplicity, efficiency and securing tax revenue.","start":8752.86,"end":8762.22,"topics":[],"words":[{"text":"But","start":8752.86,"end":8753.26},{"text":"we","start":8753.34,"end":8753.66},{"text":"also","start":8753.66,"end":8753.98},{"text":"think","start":8753.98,"end":8754.34},{"text":"that","start":8754.34,"end":8754.58},{"text":"it","start":8754.58,"end":8754.74},{"text":"is","start":8754.74,"end":8754.94},{"text":"also","start":8754.94,"end":8755.26},{"text":"important","start":8755.26,"end":8755.66},{"text":"to","start":8755.74,"end":8756.1},{"text":"ensure","start":8756.1,"end":8756.46},{"text":"balance","start":8756.78,"end":8757.34},{"text":"between","start":8757.74,"end":8758.14},{"text":"fairness,","start":8758.14,"end":8758.859},{"text":"simplicity,","start":8758.86,"end":8759.74},{"text":"efficiency","start":8759.9,"end":8760.62},{"text":"and","start":8760.62,"end":8760.82},{"text":"securing","start":8760.82,"end":8761.3},{"text":"tax","start":8761.3,"end":8761.54},{"text":"revenue.","start":8761.54,"end":8762.22}]},{"text":"From administration perspective, maybe limiting the score scope to services with high profit margins or limiting the scope to companies above a certain size could be an option as well.","start":8763.34,"end":8777.64,"topics":[],"words":[{"text":"From","start":8763.34,"end":8763.74},{"text":"administration","start":8763.9,"end":8764.62},{"text":"perspective,","start":8765.02,"end":8765.82},{"text":"maybe","start":8766.78,"end":8767.34},{"text":"limiting","start":8767.42,"end":8767.94},{"text":"the","start":8767.94,"end":8768.18},{"text":"score","start":8768.18,"end":8768.45},{"text":"scope","start":8768.6,"end":8768.8},{"text":"to","start":8768.8,"end":8769},{"text":"services","start":8769,"end":8769.32},{"text":"with","start":8769.64,"end":8770.04},{"text":"high","start":8770.2,"end":8770.52},{"text":"profit","start":8770.52,"end":8770.88},{"text":"margins","start":8770.88,"end":8771.28},{"text":"or","start":8771.28,"end":8771.44},{"text":"limiting","start":8771.44,"end":8771.88},{"text":"the","start":8771.88,"end":8772.08},{"text":"scope","start":8772.08,"end":8772.6},{"text":"to","start":8772.6,"end":8773},{"text":"companies","start":8773.08,"end":8773.48},{"text":"above","start":8773.64,"end":8774.08},{"text":"a","start":8774.08,"end":8774.24},{"text":"certain","start":8774.24,"end":8774.52},{"text":"size","start":8775.32,"end":8775.8},{"text":"could","start":8775.96,"end":8776.24},{"text":"be","start":8776.24,"end":8776.44},{"text":"an","start":8776.44,"end":8776.68},{"text":"option","start":8776.68,"end":8777.08},{"text":"as","start":8777.08,"end":8777.32},{"text":"well.","start":8777.32,"end":8777.64}]},{"text":"We also believe they might be useful to understand the current landscape, including what types of services do exist and their characteristics.","start":8778.68,"end":8786.76,"topics":[],"words":[{"text":"We","start":8778.68,"end":8778.96},{"text":"also","start":8778.96,"end":8779.2},{"text":"believe","start":8779.2,"end":8779.52},{"text":"they","start":8779.52,"end":8779.8},{"text":"might","start":8779.8,"end":8780},{"text":"be","start":8780,"end":8780.12},{"text":"useful","start":8780.12,"end":8780.52},{"text":"to","start":8780.52,"end":8780.76},{"text":"understand","start":8780.76,"end":8781.08},{"text":"the","start":8781.24,"end":8781.52},{"text":"current","start":8781.52,"end":8781.8},{"text":"landscape,","start":8781.8,"end":8782.48},{"text":"including","start":8782.48,"end":8782.84},{"text":"what","start":8782.92,"end":8783.24},{"text":"types","start":8783.24,"end":8783.72},{"text":"of","start":8783.72,"end":8784.08},{"text":"services","start":8784.08,"end":8784.44},{"text":"do","start":8784.6,"end":8784.88},{"text":"exist","start":8784.88,"end":8785.24},{"text":"and","start":8785.24,"end":8785.48},{"text":"their","start":8785.48,"end":8785.76},{"text":"characteristics.","start":8785.76,"end":8786.76}]},{"text":"Thank you.","start":8787.48,"end":8788.04,"topics":[],"words":[{"text":"Thank","start":8787.48,"end":8787.8},{"text":"you.","start":8787.8,"end":8788.04}]},{"text":"Thank you.","start":8789.48,"end":8790,"topics":[],"words":[{"text":"Thank","start":8789.48,"end":8789.84},{"text":"you.","start":8789.84,"end":8790}]}]}],"speaker":{"name":null,"affiliation":"JPN","affiliation_full":"Japan","group":null,"function":"Representative"}},{"statement_number":96,"paragraphs":[{"sentences":[{"text":"Japan and I have checked here.","start":8790,"end":8792.28,"topics":[],"words":[{"text":"Japan","start":8790,"end":8790.48},{"text":"and","start":8790.48,"end":8790.76},{"text":"I","start":8790.76,"end":8791.04},{"text":"have","start":8791.04,"end":8791.4},{"text":"checked","start":8791.48,"end":8792},{"text":"here.","start":8792,"end":8792.28}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":97,"paragraphs":[{"sentences":[{"text":"Thank you Ms. Kholid for giving me the floor again.","start":8795.41,"end":8797.73,"topics":[],"words":[{"text":"Thank","start":8795.41,"end":8795.57},{"text":"you","start":8795.57,"end":8795.81},{"text":"Ms.","start":8795.81,"end":8796.13},{"text":"Kholid","start":8796.13,"end":8796.65},{"text":"for","start":8796.65,"end":8796.77},{"text":"giving","start":8796.77,"end":8796.97},{"text":"me","start":8796.97,"end":8797.09},{"text":"the","start":8797.09,"end":8797.21},{"text":"floor","start":8797.21,"end":8797.45},{"text":"again.","start":8797.45,"end":8797.73}]},{"text":"I just wanted to very quickly say that if you use any categorization that there should be a clear economic rationale for where we are using individual categories and we should also define the criteria clearly so we do not create issues around classification of any new services as mentioned by Germany and the Netherlands.","start":8799.17,"end":8816.29,"topics":[],"words":[{"text":"I","start":8799.17,"end":8799.45},{"text":"just","start":8799.45,"end":8799.61},{"text":"wanted","start":8799.61,"end":8799.85},{"text":"to","start":8799.85,"end":8799.97},{"text":"very","start":8799.97,"end":8800.09},{"text":"quickly","start":8800.09,"end":8800.41},{"text":"say","start":8800.41,"end":8800.57},{"text":"that","start":8800.57,"end":8800.73},{"text":"if","start":8800.73,"end":8800.89},{"text":"you","start":8800.89,"end":8801.05},{"text":"use","start":8801.05,"end":8801.21},{"text":"any","start":8801.21,"end":8801.37},{"text":"categorization","start":8801.37,"end":8802.09},{"text":"that","start":8802.09,"end":8802.37},{"text":"there","start":8802.37,"end":8802.57},{"text":"should","start":8802.57,"end":8802.69},{"text":"be","start":8802.69,"end":8802.81},{"text":"a","start":8802.81,"end":8802.93},{"text":"clear","start":8802.93,"end":8803.13},{"text":"economic","start":8803.13,"end":8803.49},{"text":"rationale","start":8803.49,"end":8804.13},{"text":"for","start":8804.13,"end":8804.25},{"text":"where","start":8804.25,"end":8804.45},{"text":"we","start":8804.45,"end":8804.65},{"text":"are","start":8804.65,"end":8804.81},{"text":"using","start":8804.81,"end":8805.09},{"text":"individual","start":8805.33,"end":8805.93},{"text":"categories","start":8805.93,"end":8806.53},{"text":"and","start":8807.09,"end":8807.49},{"text":"we","start":8807.57,"end":8807.85},{"text":"should","start":8807.85,"end":8808.01},{"text":"also","start":8808.01,"end":8808.21},{"text":"define","start":8808.21,"end":8808.69},{"text":"the","start":8808.77,"end":8809.05},{"text":"criteria","start":8809.05,"end":8809.65},{"text":"clearly","start":8809.65,"end":8810.05},{"text":"so","start":8810.05,"end":8810.249},{"text":"we","start":8810.249,"end":8810.37},{"text":"do","start":8810.37,"end":8810.49},{"text":"not","start":8810.49,"end":8810.65},{"text":"create","start":8810.65,"end":8810.85},{"text":"issues","start":8810.85,"end":8811.13},{"text":"around","start":8811.13,"end":8811.45},{"text":"classification","start":8811.45,"end":8812.21},{"text":"of","start":8812.21,"end":8812.41},{"text":"any","start":8812.41,"end":8812.61},{"text":"new","start":8812.61,"end":8812.85},{"text":"services","start":8812.85,"end":8813.17},{"text":"as","start":8813.25,"end":8813.53},{"text":"mentioned","start":8813.53,"end":8813.93},{"text":"by","start":8813.93,"end":8814.21},{"text":"Germany","start":8814.77,"end":8815.37},{"text":"and","start":8815.37,"end":8815.57},{"text":"the","start":8815.57,"end":8815.77},{"text":"Netherlands.","start":8815.77,"end":8816.29}]},{"text":"Thank you.","start":8816.29,"end":8816.85,"topics":[],"words":[{"text":"Thank","start":8816.29,"end":8816.57},{"text":"you.","start":8816.57,"end":8816.85}]},{"text":"Thank you very much.","start":8817.81,"end":8818.73,"topics":[],"words":[{"text":"Thank","start":8817.81,"end":8818.13},{"text":"you","start":8818.13,"end":8818.25},{"text":"very","start":8818.25,"end":8818.45},{"text":"much.","start":8818.45,"end":8818.73}]},{"text":"And I'm going to give Sambhia the floor and after, after that I'm going to break for lunch.","start":8818.73,"end":8823.67,"topics":[],"words":[{"text":"And","start":8818.73,"end":8818.97},{"text":"I'm","start":8818.97,"end":8819.21},{"text":"going","start":8819.21,"end":8819.37},{"text":"to","start":8819.37,"end":8819.53},{"text":"give","start":8819.53,"end":8819.81},{"text":"Sambhia","start":8819.81,"end":8820.49},{"text":"the","start":8820.49,"end":8820.73},{"text":"floor","start":8820.73,"end":8821.13},{"text":"and","start":8821.13,"end":8821.41},{"text":"after,","start":8821.41,"end":8821.73},{"text":"after","start":8821.75,"end":8821.91},{"text":"that","start":8821.91,"end":8822.15},{"text":"I'm","start":8822.15,"end":8822.43},{"text":"going","start":8822.43,"end":8822.59},{"text":"to","start":8822.59,"end":8822.75},{"text":"break","start":8822.75,"end":8822.99},{"text":"for","start":8822.99,"end":8823.27},{"text":"lunch.","start":8823.27,"end":8823.67}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Representative"}},{"statement_number":98,"paragraphs":[{"sentences":[{"text":"So after lunch, which I think starts at 3, we start at 3, 3 o', clock then we will give the floor to stakeholders but Samya first and then we'll break for lunch.","start":8824.15,"end":8836.63,"topics":[],"words":[{"text":"So","start":8824.15,"end":8824.43},{"text":"after","start":8824.43,"end":8824.67},{"text":"lunch,","start":8824.67,"end":8825.19},{"text":"which","start":8825.35,"end":8825.67},{"text":"I","start":8825.67,"end":8825.87},{"text":"think","start":8825.87,"end":8826.07},{"text":"starts","start":8826.07,"end":8826.43},{"text":"at","start":8826.43,"end":8826.71},{"text":"3,","start":8826.87,"end":8827.27},{"text":"we","start":8827.99,"end":8828.27},{"text":"start","start":8828.27,"end":8828.47},{"text":"at","start":8828.47,"end":8828.67},{"text":"3,","start":8828.67,"end":8829.606},{"text":"3","start":8829.814,"end":8830.75},{"text":"o',","start":8830.75,"end":8830.91},{"text":"clock","start":8830.91,"end":8831.19},{"text":"then","start":8831.43,"end":8831.75},{"text":"we","start":8831.75,"end":8831.99},{"text":"will","start":8831.99,"end":8832.19},{"text":"give","start":8832.19,"end":8832.39},{"text":"the","start":8832.39,"end":8832.59},{"text":"floor","start":8832.59,"end":8832.83},{"text":"to","start":8832.83,"end":8833.03},{"text":"stakeholders","start":8833.03,"end":8833.79},{"text":"but","start":8833.79,"end":8834.15},{"text":"Samya","start":8834.39,"end":8835.07},{"text":"first","start":8835.07,"end":8835.35},{"text":"and","start":8835.35,"end":8835.55},{"text":"then","start":8835.55,"end":8835.71},{"text":"we'll","start":8835.71,"end":8835.95},{"text":"break","start":8835.95,"end":8836.15},{"text":"for","start":8836.15,"end":8836.35},{"text":"lunch.","start":8836.35,"end":8836.63}]},{"text":"So we have a couple of minutes before the rush to the cafeteria.","start":8836.63,"end":8840.15,"topics":[],"words":[{"text":"So","start":8836.63,"end":8836.79},{"text":"we","start":8836.79,"end":8836.87},{"text":"have","start":8836.87,"end":8836.99},{"text":"a","start":8836.99,"end":8837.15},{"text":"couple","start":8837.15,"end":8837.35},{"text":"of","start":8837.35,"end":8837.47},{"text":"minutes","start":8837.47,"end":8837.79},{"text":"before","start":8837.79,"end":8838.109},{"text":"the","start":8838.109,"end":8838.35},{"text":"rush","start":8838.35,"end":8838.71},{"text":"to","start":8838.95,"end":8839.19},{"text":"the","start":8839.19,"end":8839.35},{"text":"cafeteria.","start":8839.35,"end":8840.15}]},{"text":"So please go ahead Sambha.","start":8840.23,"end":8841.67,"topics":[],"words":[{"text":"So","start":8840.23,"end":8840.51},{"text":"please","start":8840.51,"end":8840.67},{"text":"go","start":8840.67,"end":8840.83},{"text":"ahead","start":8840.83,"end":8841.03},{"text":"Sambha.","start":8841.03,"end":8841.67}]},{"text":"Thank you madam colleague.","start":8842.47,"end":8843.99,"topics":[],"words":[{"text":"Thank","start":8842.47,"end":8842.83},{"text":"you","start":8842.83,"end":8843.03},{"text":"madam","start":8843.03,"end":8843.39},{"text":"colleague.","start":8843.39,"end":8843.99}]},{"text":"And Zambia supports a statement that was met by Nigeria.","start":8844.71,"end":8848.59,"topics":[],"words":[{"text":"And","start":8844.71,"end":8845.11},{"text":"Zambia","start":8845.91,"end":8846.43},{"text":"supports","start":8846.43,"end":8846.79},{"text":"a","start":8846.79,"end":8846.91},{"text":"statement","start":8846.91,"end":8847.15},{"text":"that","start":8847.15,"end":8847.39},{"text":"was","start":8847.39,"end":8847.55},{"text":"met","start":8847.55,"end":8847.79},{"text":"by","start":8847.79,"end":8848.03},{"text":"Nigeria.","start":8848.03,"end":8848.59}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":99,"paragraphs":[{"sentences":[{"text":"On behalf of of the African group as well as many other countries that have spoken before me, we do agree that the protocol should apply to a broad range of services as Zambia we do have a number of MNEs and intra group services is one of the major services that we handle especially in transfer pricing audits.","start":8848.59,"end":8868.86,"topics":[],"words":[{"text":"On","start":8848.59,"end":8848.83},{"text":"behalf","start":8848.83,"end":8849.07},{"text":"of","start":8849.07,"end":8849.27},{"text":"of","start":8849.5,"end":8849.66},{"text":"the","start":8849.66,"end":8849.86},{"text":"African","start":8849.86,"end":8850.3},{"text":"group","start":8850.3,"end":8850.58},{"text":"as","start":8850.58,"end":8850.82},{"text":"well","start":8850.82,"end":8851.02},{"text":"as","start":8851.02,"end":8851.3},{"text":"many","start":8851.3,"end":8851.58},{"text":"other","start":8851.58,"end":8851.78},{"text":"countries","start":8851.78,"end":8852.02},{"text":"that","start":8852.02,"end":8852.26},{"text":"have","start":8852.26,"end":8852.42},{"text":"spoken","start":8852.42,"end":8852.74},{"text":"before","start":8852.74,"end":8853.06},{"text":"me,","start":8853.06,"end":8853.42},{"text":"we","start":8853.58,"end":8853.9},{"text":"do","start":8853.9,"end":8854.14},{"text":"agree","start":8854.14,"end":8854.46},{"text":"that","start":8854.62,"end":8854.9},{"text":"the","start":8854.9,"end":8855.06},{"text":"protocol","start":8855.06,"end":8855.62},{"text":"should","start":8855.62,"end":8855.78},{"text":"apply","start":8855.78,"end":8856.06},{"text":"to","start":8856.06,"end":8856.3},{"text":"a","start":8856.3,"end":8856.5},{"text":"broad","start":8856.5,"end":8856.74},{"text":"range","start":8856.74,"end":8857.06},{"text":"of","start":8857.06,"end":8857.3},{"text":"services","start":8857.3,"end":8857.66},{"text":"as","start":8858.38,"end":8858.66},{"text":"Zambia","start":8858.66,"end":8859.14},{"text":"we","start":8859.14,"end":8859.5},{"text":"do","start":8859.98,"end":8860.26},{"text":"have","start":8860.26,"end":8860.42},{"text":"a","start":8860.42,"end":8860.54},{"text":"number","start":8860.54,"end":8860.66},{"text":"of","start":8860.66,"end":8860.86},{"text":"MNEs","start":8860.86,"end":8861.42},{"text":"and","start":8861.5,"end":8861.9},{"text":"intra","start":8861.9,"end":8862.3},{"text":"group","start":8862.3,"end":8862.58},{"text":"services","start":8862.58,"end":8862.94},{"text":"is","start":8863.1,"end":8863.5},{"text":"one","start":8864.14,"end":8864.46},{"text":"of","start":8864.46,"end":8864.7},{"text":"the","start":8864.7,"end":8864.98},{"text":"major","start":8864.98,"end":8865.339},{"text":"services","start":8865.339,"end":8865.74},{"text":"that","start":8865.9,"end":8866.18},{"text":"we","start":8866.18,"end":8866.38},{"text":"handle","start":8866.38,"end":8866.78},{"text":"especially","start":8866.78,"end":8867.1},{"text":"in","start":8867.1,"end":8867.38},{"text":"transfer","start":8867.38,"end":8867.86},{"text":"pricing","start":8867.86,"end":8868.3},{"text":"audits.","start":8868.3,"end":8868.86}]},{"text":"And therefore we do support the categories that have been presented by by the Africa Group which were the physically performed services, the remote services as well as automated digital services.","start":8869.58,"end":8882.08,"topics":[],"words":[{"text":"And","start":8869.58,"end":8869.9},{"text":"therefore","start":8869.9,"end":8870.42},{"text":"we","start":8870.42,"end":8870.78},{"text":"do","start":8871.5,"end":8871.82},{"text":"support","start":8871.82,"end":8872.14},{"text":"the","start":8872.14,"end":8872.42},{"text":"categories","start":8872.42,"end":8872.98},{"text":"that","start":8872.98,"end":8873.3},{"text":"have","start":8873.3,"end":8873.58},{"text":"been","start":8873.58,"end":8873.9},{"text":"presented","start":8874.46,"end":8875.18},{"text":"by","start":8875.18,"end":8875.37},{"text":"by","start":8875.52,"end":8875.6},{"text":"the","start":8875.6,"end":8875.72},{"text":"Africa","start":8875.72,"end":8876},{"text":"Group","start":8876.08,"end":8876.48},{"text":"which","start":8877.2,"end":8877.48},{"text":"were","start":8877.48,"end":8877.68},{"text":"the","start":8877.68,"end":8877.88},{"text":"physically","start":8877.88,"end":8878.28},{"text":"performed","start":8878.28,"end":8878.76},{"text":"services,","start":8878.76,"end":8879.04},{"text":"the","start":8879.12,"end":8879.4},{"text":"remote","start":8879.4,"end":8879.72},{"text":"services","start":8879.72,"end":8880},{"text":"as","start":8880.16,"end":8880.48},{"text":"well","start":8880.48,"end":8880.68},{"text":"as","start":8880.68,"end":8880.88},{"text":"automated","start":8880.88,"end":8881.36},{"text":"digital","start":8881.36,"end":8881.68},{"text":"services.","start":8881.68,"end":8882.08}]},{"text":"Thank you Chair.","start":8882.56,"end":8883.28,"topics":[],"words":[{"text":"Thank","start":8882.56,"end":8882.88},{"text":"you","start":8882.88,"end":8883},{"text":"Chair.","start":8883,"end":8883.28}]},{"text":"Thank you very much Sambha and thank you for the discussion so far.","start":8884.24,"end":8887.72,"topics":[],"words":[{"text":"Thank","start":8884.24,"end":8884.56},{"text":"you","start":8884.56,"end":8884.68},{"text":"very","start":8884.68,"end":8884.88},{"text":"much","start":8884.88,"end":8885.12},{"text":"Sambha","start":8885.12,"end":8885.72},{"text":"and","start":8885.72,"end":8885.88},{"text":"thank","start":8885.88,"end":8886.08},{"text":"you","start":8886.08,"end":8886.2},{"text":"for","start":8886.2,"end":8886.36},{"text":"the","start":8886.36,"end":8886.56},{"text":"discussion","start":8886.56,"end":8887.2},{"text":"so","start":8887.2,"end":8887.48},{"text":"far.","start":8887.48,"end":8887.72}]},{"text":"And I will break for lunch and we'll come back at 3 o'clock with stakeholders views on this issue.","start":8887.72,"end":8893.72,"topics":[],"words":[{"text":"And","start":8887.72,"end":8888},{"text":"I","start":8888,"end":8888.2},{"text":"will","start":8888.2,"end":8888.4},{"text":"break","start":8888.4,"end":8888.68},{"text":"for","start":8888.68,"end":8888.92},{"text":"lunch","start":8888.92,"end":8889.24},{"text":"and","start":8889.24,"end":8889.4},{"text":"we'll","start":8889.4,"end":8889.64},{"text":"come","start":8889.64,"end":8889.8},{"text":"back","start":8889.8,"end":8889.96},{"text":"at","start":8889.96,"end":8890.16},{"text":"3","start":8890.16,"end":8890.43},{"text":"o'clock","start":8890.49,"end":8890.76},{"text":"with","start":8890.76,"end":8891.04},{"text":"stakeholders","start":8891.279,"end":8892.08},{"text":"views","start":8892.48,"end":8892.96},{"text":"on","start":8892.96,"end":8893.16},{"text":"this","start":8893.16,"end":8893.4},{"text":"issue.","start":8893.4,"end":8893.72}]}]}],"speaker":{"name":null,"affiliation":"ZMB","affiliation_full":"Zambia","group":null,"function":"Representative"}},{"statement_number":100,"paragraphs":[{"sentences":[{"text":"Thank you.","start":8893.72,"end":8894.32,"topics":[],"words":[{"text":"Thank","start":8893.72,"end":8894.04},{"text":"you.","start":8894.04,"end":8894.32}]}]}],"speaker":{"name":"Lisa Lott","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}}],"topics":[{"key":"nexus-approaches","label":"Nexus Approaches","description":"Establishing source taxing rights for cross-border services through payment, physical presence, and economic/market nexus, including whether different services should have distinct nexus rules."},{"key":"covered-taxes-scope","label":"Covered Taxes Scope","description":"Defining which taxes the protocol applies to, emphasizing taxes on income and functionally equivalent levies while starting from a broad scope to solve real problems and avoid legal engineering."},{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Choosing between gross withholding and net basis taxation for cross-border services, with attention to rate limits, simplicity, and the impact on low-margin service models."},{"key":"service-categorization","label":"Service Categorization","description":"Differentiating service types (e.g., physically performed, remotely provided, automated digital, core vs. ancillary) to enable tailored nexus rules, rates, and administration."},{"key":"vat-and-indirect-taxes","label":"VAT and Indirect Taxes","description":"Determining the treatment of VAT and similar indirect taxes, generally excluding ‘pure’ VAT/sales taxes and guarding against re-labeling or engineered taxes that mimic indirect tax features."},{"key":"developing-country-priorities","label":"Developing Country Priorities","description":"Ensuring domestic resource mobilization, administrability, and fair taxing rights for countries that import services, face profit shifting risks, and often have limited treaty networks."},{"key":"personal-consumption-services","label":"Personal Consumption Services","description":"Debating whether services purchased for final consumption by individuals should be within scope, considering economic rationale and potential distortions."},{"key":"digital-services-tax-treatment","label":"Digital Services Tax Treatment","description":"Addressing how digitally delivered services and Digital Services Taxes (DSTs) are treated based on economic substance rather than nomenclature, to prevent treaty circumvention and ensure coherent coverage."},{"key":"intra-group-services-treatment","label":"Intra-Group Services Treatment","description":"Deciding whether intra-group services warrant separate handling or should be assessed by their functional profile, with links to transfer pricing benefit tests and audit practice."},{"key":"treaty-conflicts-and-classification","label":"Treaty Conflicts and Classification","description":"Avoiding disputes over whether a tax is ‘on income’ and ensuring compatibility with existing treaty frameworks and UN Model commentaries to reduce classification conflicts."}]}}