{"disclaimer":"Automatically generated transcript — may contain errors. Not an official United Nations record.","video":{"id":"k1p/k1pc5js0ch","kaltura_id":"1_pc5js0ch","title":"Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Second Substantive Session 2025, 1st meeting","clean_title":"Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Second Substantive Session 2025, 1st meeting","url":"https://webtv.un.org/en/asset/k1p/k1pc5js0ch","date":"2025-08-11T00:00:00.000Z","scheduled_time":"2025-08-11T14:00:00.000Z","status":"finished","duration":"02:30:49","category":"General Assembly","body":"General Assembly","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1p/k1pc5js0ch"},"metadata":{"summary":"The Second Substantive Session 2025 will take place at UN Headquarters in New York from 11 to 15 August.","description":"Opening of the 2nd Session Organizational matters - Adoption of the organization of work Protocol 1 on Taxation of income derived from the provision of cross-border services in an increasingly digitalized and globalized economy and Protocol 2 on Prevention and resolution of tax disputes General statements *** 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","General Assembly"],"geographic_subject":[],"subject_topical":["TAXATION","COOPERATION"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[]},"transcript":{"transcript_id":"9038461a-7436-4b25-a01e-ad0a3d03c352","language":"en","data":[{"statement_number":1,"paragraphs":[{"sentences":[{"text":"Good morning, everyone.","start":1.84,"end":2.64,"topics":[],"words":[{"text":"Good","start":1.84,"end":1.96},{"text":"morning,","start":1.96,"end":2.24},{"text":"everyone.","start":2.24,"end":2.64}]}]},{"sentences":[{"text":"Distinguished delegate.","start":9.84,"end":10.88,"topics":[],"words":[{"text":"Distinguished","start":9.84,"end":10.52},{"text":"delegate.","start":10.52,"end":10.88}]},{"text":"Dear colleagues, I declare open the second session of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Coordination and Care and call its first preliminary meeting to order.","start":10.88,"end":27.28,"topics":[],"words":[{"text":"Dear","start":10.88,"end":11.08},{"text":"colleagues,","start":11.08,"end":11.68},{"text":"I","start":12.56,"end":12.88},{"text":"declare","start":12.88,"end":13.44},{"text":"open","start":13.76,"end":14.16},{"text":"the","start":14.16,"end":14.44},{"text":"second","start":14.44,"end":14.68},{"text":"session","start":14.68,"end":15.2},{"text":"of","start":15.84,"end":16.119},{"text":"the","start":16.119,"end":16.399},{"text":"Intergovernmental","start":16.64,"end":17.6},{"text":"Negotiating","start":17.6,"end":18.24},{"text":"Committee","start":18.24,"end":18.64},{"text":"on","start":18.64,"end":18.96},{"text":"the","start":18.96,"end":19.28},{"text":"United","start":19.28,"end":19.68},{"text":"Nations","start":19.76,"end":20.28},{"text":"Framework","start":20.28,"end":20.72},{"text":"Convention","start":20.72,"end":21.36},{"text":"on","start":21.36,"end":21.68},{"text":"International","start":21.68,"end":22},{"text":"Tax","start":22.32,"end":22.72},{"text":"Coordination","start":22.8,"end":23.52},{"text":"and","start":23.52,"end":23.84},{"text":"Care","start":23.84,"end":24.16},{"text":"and","start":24.48,"end":24.84},{"text":"call","start":24.84,"end":25.16},{"text":"its","start":25.16,"end":25.44},{"text":"first","start":25.44,"end":25.72},{"text":"preliminary","start":25.72,"end":26.32},{"text":"meeting","start":26.32,"end":26.64},{"text":"to","start":26.64,"end":26.96},{"text":"order.","start":26.96,"end":27.28}]}]},{"sentences":[{"text":"The Committee will resume its consideration of Agenda Item 1, entitled Election of Officers.","start":33.88,"end":38.6,"topics":[],"words":[{"text":"The","start":33.88,"end":34},{"text":"Committee","start":34,"end":34.24},{"text":"will","start":34.24,"end":34.48},{"text":"resume","start":34.48,"end":34.88},{"text":"its","start":34.88,"end":35.08},{"text":"consideration","start":35.08,"end":35.68},{"text":"of","start":35.68,"end":35.92},{"text":"Agenda","start":35.92,"end":36.4},{"text":"Item","start":36.4,"end":36.68},{"text":"1,","start":36.68,"end":36.92},{"text":"entitled","start":36.92,"end":37.4},{"text":"Election","start":37.4,"end":37.72},{"text":"of","start":37.72,"end":38},{"text":"Officers.","start":38,"end":38.6}]},{"text":"In accordance with General assembly resolution 79235 of 24th December 2024, the Committee shall elect 18 Vice Chairs and reporters elected on the basis of equitable geographical representation and taking into account gender balance.","start":39.24,"end":57.18,"topics":[],"words":[{"text":"In","start":39.24,"end":39.52},{"text":"accordance","start":39.52,"end":40.12},{"text":"with","start":40.52,"end":40.84},{"text":"General","start":40.84,"end":41.16},{"text":"assembly","start":41.24,"end":41.8},{"text":"resolution","start":41.8,"end":42.44},{"text":"79235","start":42.52,"end":44.36},{"text":"of","start":44.68,"end":44.96},{"text":"24th","start":44.96,"end":45.716},{"text":"December","start":45.884,"end":46.556},{"text":"2024,","start":46.724,"end":47.48},{"text":"the","start":47.48,"end":47.68},{"text":"Committee","start":47.68,"end":47.96},{"text":"shall","start":47.96,"end":48.36},{"text":"elect","start":48.36,"end":48.68},{"text":"18","start":48.92,"end":49.32},{"text":"Vice","start":49.4,"end":49.8},{"text":"Chairs","start":49.8,"end":50.2},{"text":"and","start":50.2,"end":50.36},{"text":"reporters","start":50.36,"end":51},{"text":"elected","start":51,"end":51.48},{"text":"on","start":51.48,"end":51.68},{"text":"the","start":51.68,"end":51.84},{"text":"basis","start":51.84,"end":52.16},{"text":"of","start":52.16,"end":52.44},{"text":"equitable","start":52.44,"end":53.12},{"text":"geographical","start":53.12,"end":53.68},{"text":"representation","start":53.68,"end":54.44},{"text":"and","start":55.02,"end":55.22},{"text":"taking","start":55.22,"end":55.58},{"text":"into","start":55.58,"end":55.9},{"text":"account","start":55.9,"end":56.22},{"text":"gender","start":56.3,"end":56.7},{"text":"balance.","start":56.7,"end":57.18}]}]},{"sentences":[{"text":"I have been advised that Mr. Leo Rayyan of Bahamas, Vice Chair from the Group of Latin America and the Caribbean States, has tendered his resignation.","start":61.18,"end":74.22,"topics":[],"words":[{"text":"I","start":61.18,"end":61.5},{"text":"have","start":61.5,"end":61.7},{"text":"been","start":61.7,"end":61.98},{"text":"advised","start":61.98,"end":62.54},{"text":"that","start":62.54,"end":62.86},{"text":"Mr.","start":62.94,"end":63.42},{"text":"Leo","start":63.42,"end":63.9},{"text":"Rayyan","start":63.9,"end":64.62},{"text":"of","start":65.02,"end":65.38},{"text":"Bahamas,","start":65.38,"end":66.02},{"text":"Vice","start":66.02,"end":66.38},{"text":"Chair","start":66.38,"end":66.7},{"text":"from","start":66.78,"end":67.14},{"text":"the","start":67.14,"end":67.42},{"text":"Group","start":67.42,"end":67.7},{"text":"of","start":67.7,"end":68.06},{"text":"Latin","start":68.14,"end":68.58},{"text":"America","start":68.58,"end":68.98},{"text":"and","start":68.98,"end":69.14},{"text":"the","start":69.14,"end":69.3},{"text":"Caribbean","start":69.3,"end":69.86},{"text":"States,","start":69.86,"end":70.22},{"text":"has","start":70.46,"end":70.859},{"text":"tendered","start":70.859,"end":71.58},{"text":"his","start":71.58,"end":71.9},{"text":"resignation.","start":73.42,"end":74.22}]},{"text":"I have received the nomination of Ms. Marlene Parker of Jamaica for the position of Vice Chair.","start":75.18,"end":81.26,"topics":[],"words":[{"text":"I","start":75.18,"end":75.46},{"text":"have","start":75.46,"end":75.66},{"text":"received","start":75.66,"end":75.94},{"text":"the","start":75.94,"end":76.18},{"text":"nomination","start":76.18,"end":76.66},{"text":"of","start":76.66,"end":77.02},{"text":"Ms.","start":77.1,"end":77.5},{"text":"Marlene","start":77.58,"end":78.38},{"text":"Parker","start":78.46,"end":79.06},{"text":"of","start":79.06,"end":79.22},{"text":"Jamaica","start":79.22,"end":79.86},{"text":"for","start":79.86,"end":80.02},{"text":"the","start":80.02,"end":80.22},{"text":"position","start":80.22,"end":80.46},{"text":"of","start":80.46,"end":80.7},{"text":"Vice","start":80.7,"end":80.98},{"text":"Chair.","start":80.98,"end":81.26}]},{"text":"May I take it that the Committee wishes to elect the nominee by acclamation as Vice Chair of the Committee?","start":81.98,"end":88.54,"topics":[],"words":[{"text":"May","start":81.98,"end":82.1},{"text":"I","start":82.1,"end":82.3},{"text":"take","start":82.3,"end":82.54},{"text":"it","start":82.54,"end":82.82},{"text":"that","start":82.82,"end":83.14},{"text":"the","start":83.14,"end":83.38},{"text":"Committee","start":83.38,"end":83.66},{"text":"wishes","start":83.66,"end":84.1},{"text":"to","start":84.1,"end":84.26},{"text":"elect","start":84.26,"end":84.54},{"text":"the","start":84.62,"end":84.94},{"text":"nominee","start":84.94,"end":85.46},{"text":"by","start":85.46,"end":85.78},{"text":"acclamation","start":85.78,"end":86.62},{"text":"as","start":86.7,"end":87.06},{"text":"Vice","start":87.06,"end":87.42},{"text":"Chair","start":87.42,"end":87.7},{"text":"of","start":87.7,"end":87.98},{"text":"the","start":87.98,"end":88.22},{"text":"Committee?","start":88.22,"end":88.54}]}]},{"sentences":[{"text":"I hear no objection.","start":93.02,"end":94.14,"topics":[],"words":[{"text":"I","start":93.02,"end":93.3},{"text":"hear","start":93.3,"end":93.5},{"text":"no","start":93.5,"end":93.7},{"text":"objection.","start":93.7,"end":94.14}]},{"text":"It is so decided.","start":94.14,"end":95.1,"topics":[],"words":[{"text":"It","start":94.14,"end":94.34},{"text":"is","start":94.34,"end":94.5},{"text":"so","start":94.5,"end":94.66},{"text":"decided.","start":94.66,"end":95.1}]}]},{"sentences":[{"text":"On behalf of the Committee, I congratulate the Vice Chair.","start":97.58,"end":101.1,"topics":[],"words":[{"text":"On","start":97.58,"end":97.86},{"text":"behalf","start":97.86,"end":98.22},{"text":"of","start":98.22,"end":98.46},{"text":"the","start":98.46,"end":98.7},{"text":"Committee,","start":98.7,"end":99.02},{"text":"I","start":99.18,"end":99.5},{"text":"congratulate","start":99.5,"end":100.26},{"text":"the","start":100.26,"end":100.5},{"text":"Vice","start":100.5,"end":100.78},{"text":"Chair.","start":100.78,"end":101.1}]}]},{"sentences":[{"text":"The Committee will resume its consideration of Agenda Item 3, entitled Organizational Matters.","start":104.7,"end":109.26,"topics":[],"words":[{"text":"The","start":104.7,"end":104.98},{"text":"Committee","start":104.98,"end":105.26},{"text":"will","start":105.26,"end":105.54},{"text":"resume","start":105.54,"end":105.86},{"text":"its","start":105.86,"end":106.06},{"text":"consideration","start":106.06,"end":106.58},{"text":"of","start":106.58,"end":106.74},{"text":"Agenda","start":106.74,"end":107.14},{"text":"Item","start":107.14,"end":107.42},{"text":"3,","start":107.42,"end":107.66},{"text":"entitled","start":107.66,"end":108.18},{"text":"Organizational","start":108.18,"end":108.82},{"text":"Matters.","start":108.82,"end":109.26}]},{"text":"Members will recall that by its decision 2 taken on 3rd February 2025, the Committee adopted the program of work for its sessions on the understanding that it might be revised during the sessions as needed.","start":109.94,"end":124.58,"topics":[],"words":[{"text":"Members","start":109.94,"end":110.18},{"text":"will","start":110.26,"end":110.58},{"text":"recall","start":110.58,"end":111.06},{"text":"that","start":111.06,"end":111.38},{"text":"by","start":111.38,"end":111.7},{"text":"its","start":111.7,"end":111.94},{"text":"decision","start":111.94,"end":112.26},{"text":"2","start":112.34,"end":112.7},{"text":"taken","start":112.7,"end":113.02},{"text":"on","start":113.02,"end":113.22},{"text":"3rd","start":113.22,"end":113.844},{"text":"February","start":113.982,"end":114.537},{"text":"2025,","start":114.676,"end":115.3},{"text":"the","start":115.86,"end":116.14},{"text":"Committee","start":116.14,"end":116.42},{"text":"adopted","start":116.5,"end":117.02},{"text":"the","start":117.02,"end":117.22},{"text":"program","start":117.22,"end":117.54},{"text":"of","start":117.54,"end":117.82},{"text":"work","start":117.82,"end":118.1},{"text":"for","start":118.18,"end":118.5},{"text":"its","start":118.5,"end":118.74},{"text":"sessions","start":118.74,"end":119.22},{"text":"on","start":119.54,"end":119.82},{"text":"the","start":119.82,"end":120.06},{"text":"understanding","start":120.06,"end":120.86},{"text":"that","start":120.86,"end":121.14},{"text":"it","start":121.14,"end":121.42},{"text":"might","start":121.42,"end":121.7},{"text":"be","start":121.7,"end":121.94},{"text":"revised","start":121.94,"end":122.42},{"text":"during","start":122.42,"end":122.7},{"text":"the","start":122.7,"end":122.94},{"text":"sessions","start":122.94,"end":123.38},{"text":"as","start":123.7,"end":124.02},{"text":"needed.","start":124.02,"end":124.58}]},{"text":"In this connection, the revised program of work is contained in document A, AC 298 CRB 14 rev. 1, which which has been distributed to delegations via Edelegate and is available on the website.","start":125.06,"end":140.35,"topics":[],"words":[{"text":"In","start":125.06,"end":125.42},{"text":"this","start":125.42,"end":125.739},{"text":"connection,","start":125.739,"end":126.26},{"text":"the","start":126.5,"end":126.9},{"text":"revised","start":126.9,"end":127.5},{"text":"program","start":127.5,"end":127.82},{"text":"of","start":127.82,"end":128.1},{"text":"work","start":128.1,"end":128.38},{"text":"is","start":128.38,"end":128.74},{"text":"contained","start":128.74,"end":129.34},{"text":"in","start":129.34,"end":129.62},{"text":"document","start":129.62,"end":130.1},{"text":"A,","start":130.1,"end":130.42},{"text":"AC","start":130.58,"end":130.98},{"text":"298","start":131.06,"end":131.94},{"text":"CRB","start":132.26,"end":132.94},{"text":"14","start":132.94,"end":133.3},{"text":"rev.","start":133.62,"end":134.02},{"text":"1,","start":134.02,"end":134.34},{"text":"which","start":134.66,"end":134.92},{"text":"which","start":134.99,"end":135.15},{"text":"has","start":135.15,"end":135.35},{"text":"been","start":135.35,"end":135.55},{"text":"distributed","start":135.55,"end":136.27},{"text":"to","start":136.27,"end":136.55},{"text":"delegations","start":136.55,"end":137.31},{"text":"via","start":137.31,"end":137.79},{"text":"Edelegate","start":137.95,"end":138.83},{"text":"and","start":138.83,"end":139.07},{"text":"is","start":139.07,"end":139.27},{"text":"available","start":139.27,"end":139.55},{"text":"on","start":139.55,"end":139.83},{"text":"the","start":139.83,"end":140.03},{"text":"website.","start":140.03,"end":140.35}]},{"text":"The Committee has thus concluded this stage of its consideration of Agenda Item 3.","start":140.67,"end":145.63,"topics":[],"words":[{"text":"The","start":140.67,"end":140.95},{"text":"Committee","start":140.95,"end":141.23},{"text":"has","start":141.23,"end":141.55},{"text":"thus","start":141.55,"end":141.87},{"text":"concluded","start":141.87,"end":142.39},{"text":"this","start":142.39,"end":142.59},{"text":"stage","start":142.59,"end":142.95},{"text":"of","start":142.95,"end":143.19},{"text":"its","start":143.19,"end":143.47},{"text":"consideration","start":143.47,"end":144.23},{"text":"of","start":144.23,"end":144.51},{"text":"Agenda","start":144.51,"end":145.03},{"text":"Item","start":145.03,"end":145.31},{"text":"3.","start":145.31,"end":145.63}]}]},{"sentences":[{"text":"The Committee will resume its consideration of Agenda Item 4, entitled Framework Convention Protocol 1 on Taxation of income derived from the provision of cross border services in an increasingly digitalized and globalized economy, and Protocol two on prevention and resolution of tax disputes.","start":149.07,"end":165.63,"topics":[],"words":[{"text":"The","start":149.07,"end":149.35},{"text":"Committee","start":149.35,"end":149.63},{"text":"will","start":149.63,"end":149.95},{"text":"resume","start":149.95,"end":150.35},{"text":"its","start":150.35,"end":150.51},{"text":"consideration","start":150.51,"end":151.069},{"text":"of","start":151.069,"end":151.27},{"text":"Agenda","start":151.27,"end":151.582},{"text":"Item","start":151.651,"end":151.928},{"text":"4,","start":151.998,"end":152.31},{"text":"entitled","start":152.31,"end":152.87},{"text":"Framework","start":152.87,"end":153.31},{"text":"Convention","start":153.31,"end":153.83},{"text":"Protocol","start":153.83,"end":154.39},{"text":"1","start":154.39,"end":154.63},{"text":"on","start":154.63,"end":154.79},{"text":"Taxation","start":154.79,"end":155.27},{"text":"of","start":155.27,"end":155.51},{"text":"income","start":155.51,"end":155.87},{"text":"derived","start":155.87,"end":156.27},{"text":"from","start":156.27,"end":156.51},{"text":"the","start":156.51,"end":156.75},{"text":"provision","start":156.75,"end":157.11},{"text":"of","start":157.11,"end":157.27},{"text":"cross","start":157.27,"end":157.51},{"text":"border","start":157.51,"end":157.87},{"text":"services","start":157.95,"end":158.35},{"text":"in","start":158.83,"end":159.11},{"text":"an","start":159.11,"end":159.27},{"text":"increasingly","start":159.27,"end":159.83},{"text":"digitalized","start":159.83,"end":160.47},{"text":"and","start":160.47,"end":160.75},{"text":"globalized","start":160.75,"end":161.39},{"text":"economy,","start":161.39,"end":161.71},{"text":"and","start":161.71,"end":162.07},{"text":"Protocol","start":162.07,"end":162.63},{"text":"two","start":162.63,"end":162.91},{"text":"on","start":162.91,"end":163.11},{"text":"prevention","start":163.11,"end":163.63},{"text":"and","start":163.63,"end":163.95},{"text":"resolution","start":163.95,"end":164.59},{"text":"of","start":164.59,"end":164.79},{"text":"tax","start":164.79,"end":165.03},{"text":"disputes.","start":165.03,"end":165.63}]},{"text":"I now open the floor for general statements by delegations.","start":166.3,"end":169.42,"topics":[],"words":[{"text":"I","start":166.3,"end":166.5},{"text":"now","start":166.5,"end":166.74},{"text":"open","start":166.74,"end":166.98},{"text":"the","start":166.98,"end":167.22},{"text":"floor","start":167.22,"end":167.46},{"text":"for","start":167.46,"end":167.62},{"text":"general","start":167.62,"end":167.9},{"text":"statements","start":167.9,"end":168.5},{"text":"by","start":168.5,"end":168.74},{"text":"delegations.","start":168.74,"end":169.42}]},{"text":"Please press the microphone button if you wish to speak.","start":169.5,"end":172.58,"topics":[],"words":[{"text":"Please","start":169.5,"end":169.86},{"text":"press","start":169.86,"end":170.14},{"text":"the","start":170.14,"end":170.34},{"text":"microphone","start":170.34,"end":170.82},{"text":"button","start":170.82,"end":171.34},{"text":"if","start":171.34,"end":171.66},{"text":"you","start":171.66,"end":171.86},{"text":"wish","start":171.86,"end":172.1},{"text":"to","start":172.1,"end":172.26},{"text":"speak.","start":172.26,"end":172.58}]},{"text":"Delegations wishing to speak on behalf of groups are requested to approach the Secretariat to be given priority as announced in the Journal.","start":172.58,"end":180.62,"topics":[],"words":[{"text":"Delegations","start":172.58,"end":173.22},{"text":"wishing","start":173.22,"end":173.62},{"text":"to","start":173.62,"end":173.78},{"text":"speak","start":173.78,"end":174.02},{"text":"on","start":174.02,"end":174.18},{"text":"behalf","start":174.18,"end":174.5},{"text":"of","start":174.5,"end":174.66},{"text":"groups","start":174.66,"end":175.02},{"text":"are","start":175.02,"end":175.22},{"text":"requested","start":175.22,"end":175.7},{"text":"to","start":175.7,"end":175.86},{"text":"approach","start":175.86,"end":176.06},{"text":"the","start":176.06,"end":176.26},{"text":"Secretariat","start":176.26,"end":177.02},{"text":"to","start":177.02,"end":177.3},{"text":"be","start":177.3,"end":177.46},{"text":"given","start":177.46,"end":177.74},{"text":"priority","start":177.82,"end":178.46},{"text":"as","start":179.18,"end":179.5},{"text":"announced","start":179.5,"end":179.82},{"text":"in","start":179.9,"end":180.14},{"text":"the","start":180.14,"end":180.3},{"text":"Journal.","start":180.3,"end":180.62}]},{"text":"Time limits are four minutes for statements on behalf of groups and three minutes for statements in national capacity.","start":180.7,"end":188.38,"topics":[],"words":[{"text":"Time","start":180.7,"end":181.02},{"text":"limits","start":181.02,"end":181.5},{"text":"are","start":181.66,"end":181.979},{"text":"four","start":181.979,"end":182.22},{"text":"minutes","start":182.22,"end":182.54},{"text":"for","start":182.54,"end":182.82},{"text":"statements","start":182.82,"end":183.38},{"text":"on","start":183.38,"end":183.54},{"text":"behalf","start":183.54,"end":183.86},{"text":"of","start":183.86,"end":184.06},{"text":"groups","start":184.06,"end":184.5},{"text":"and","start":184.5,"end":184.7},{"text":"three","start":184.7,"end":184.9},{"text":"minutes","start":184.9,"end":185.18},{"text":"for","start":185.18,"end":185.46},{"text":"statements","start":185.46,"end":186.22},{"text":"in","start":187.18,"end":187.46},{"text":"national","start":187.46,"end":187.74},{"text":"capacity.","start":187.74,"end":188.38}]}]},{"sentences":[{"text":"The floor is now opened, Distinguished delegate of Denmark, followed by Brazil.","start":190.3,"end":194.73,"topics":[],"words":[{"text":"The","start":190.3,"end":190.58},{"text":"floor","start":190.58,"end":190.82},{"text":"is","start":190.82,"end":191.02},{"text":"now","start":191.02,"end":191.22},{"text":"opened,","start":191.22,"end":191.62},{"text":"Distinguished","start":192.01,"end":192.45},{"text":"delegate","start":192.45,"end":192.85},{"text":"of","start":192.85,"end":193.05},{"text":"Denmark,","start":193.05,"end":193.69},{"text":"followed","start":193.69,"end":193.97},{"text":"by","start":193.97,"end":194.13},{"text":"Brazil.","start":194.13,"end":194.73}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":2,"paragraphs":[{"sentences":[{"text":"Thank you, Chair. Distinguished Delegates, colleagues.","start":196.33,"end":199.93,"topics":[],"words":[{"text":"Thank","start":196.33,"end":196.69},{"text":"you,","start":196.69,"end":196.89},{"text":"Chair.","start":196.89,"end":197.21},{"text":"Distinguished","start":197.61,"end":198.29},{"text":"Delegates,","start":198.29,"end":198.81},{"text":"colleagues.","start":199.13,"end":199.93}]},{"text":"I have the honor to speak on behalf of the 27 member states of the European Union.","start":201.13,"end":206.17,"topics":[],"words":[{"text":"I","start":201.13,"end":201.41},{"text":"have","start":201.41,"end":201.53},{"text":"the","start":201.53,"end":201.65},{"text":"honor","start":201.65,"end":201.97},{"text":"to","start":201.97,"end":202.09},{"text":"speak","start":202.09,"end":202.29},{"text":"on","start":202.29,"end":202.45},{"text":"behalf","start":202.45,"end":202.81},{"text":"of","start":202.81,"end":202.93},{"text":"the","start":202.93,"end":203.13},{"text":"27","start":203.13,"end":203.69},{"text":"member","start":203.85,"end":204.21},{"text":"states","start":204.21,"end":204.57},{"text":"of","start":204.73,"end":205.01},{"text":"the","start":205.01,"end":205.17},{"text":"European","start":205.17,"end":205.69},{"text":"Union.","start":205.69,"end":206.17}]},{"text":"We, the Member States of the European Union, are here because we believe in multilateralism and international cooperation.","start":206.81,"end":214.09,"topics":[],"words":[{"text":"We,","start":206.81,"end":207.13},{"text":"the","start":207.13,"end":207.33},{"text":"Member","start":207.33,"end":207.53},{"text":"States","start":207.53,"end":207.809},{"text":"of","start":207.809,"end":208.05},{"text":"the","start":208.05,"end":208.21},{"text":"European","start":208.21,"end":208.81},{"text":"Union,","start":208.81,"end":209.29},{"text":"are","start":209.29,"end":209.57},{"text":"here","start":209.57,"end":209.81},{"text":"because","start":209.81,"end":210.09},{"text":"we","start":210.09,"end":210.29},{"text":"believe","start":210.29,"end":210.57},{"text":"in","start":210.57,"end":210.89},{"text":"multilateralism","start":210.89,"end":212.01},{"text":"and","start":212.33,"end":212.73},{"text":"international","start":212.73,"end":213.13},{"text":"cooperation.","start":213.37,"end":214.09}]}]},{"sentences":[{"text":"We believe that dialogue can foster agreement by by creating a space for open communication, understanding and mutual respect.","start":214.41,"end":223.53,"topics":[],"words":[{"text":"We","start":214.41,"end":214.73},{"text":"believe","start":214.73,"end":215.05},{"text":"that","start":215.13,"end":215.49},{"text":"dialogue","start":215.49,"end":216.25},{"text":"can","start":216.49,"end":216.77},{"text":"foster","start":216.77,"end":217.21},{"text":"agreement","start":217.21,"end":217.77},{"text":"by","start":217.77,"end":218.02},{"text":"by","start":218.09,"end":218.21},{"text":"creating","start":218.21,"end":218.57},{"text":"a","start":218.57,"end":218.77},{"text":"space","start":218.77,"end":219.05},{"text":"for","start":219.13,"end":219.45},{"text":"open","start":219.45,"end":219.77},{"text":"communication,","start":219.77,"end":220.57},{"text":"understanding","start":221.37,"end":222.17},{"text":"and","start":222.17,"end":222.49},{"text":"mutual","start":222.57,"end":223.13},{"text":"respect.","start":223.13,"end":223.53}]},{"text":"During the first session, we have been listening carefully to the Member States and stakeholders which have voiced concerns.","start":224.49,"end":231.45,"topics":[],"words":[{"text":"During","start":224.49,"end":224.81},{"text":"the","start":224.81,"end":225.01},{"text":"first","start":225.01,"end":225.25},{"text":"session,","start":225.25,"end":225.77},{"text":"we","start":226.01,"end":226.29},{"text":"have","start":226.29,"end":226.41},{"text":"been","start":226.41,"end":226.57},{"text":"listening","start":226.57,"end":226.97},{"text":"carefully","start":226.97,"end":227.53},{"text":"to","start":227.53,"end":227.73},{"text":"the","start":227.73,"end":227.89},{"text":"Member","start":227.89,"end":228.13},{"text":"States","start":228.13,"end":228.45},{"text":"and","start":228.45,"end":228.73},{"text":"stakeholders","start":228.73,"end":229.45},{"text":"which","start":229.61,"end":229.97},{"text":"have","start":229.97,"end":230.25},{"text":"voiced","start":230.25,"end":230.69},{"text":"concerns.","start":230.69,"end":231.45}]},{"text":"We hope that our engagement shows that we are willing to discuss these concerns and to explore ways on how to address tax challenges that are related to new business models and global development.","start":231.77,"end":244.25,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"We","start":231.77,"end":232.09},{"text":"hope","start":232.09,"end":232.41},{"text":"that","start":232.41,"end":232.73},{"text":"our","start":232.73,"end":232.97},{"text":"engagement","start":232.97,"end":233.53},{"text":"shows","start":233.53,"end":233.93},{"text":"that","start":233.93,"end":234.129},{"text":"we","start":234.129,"end":234.289},{"text":"are","start":234.289,"end":234.45},{"text":"willing","start":234.45,"end":234.89},{"text":"to","start":235.05,"end":235.33},{"text":"discuss","start":235.33,"end":235.61},{"text":"these","start":235.69,"end":236.09},{"text":"concerns","start":236.09,"end":236.81},{"text":"and","start":237.21,"end":237.53},{"text":"to","start":237.53,"end":237.73},{"text":"explore","start":237.73,"end":238.09},{"text":"ways","start":238.09,"end":238.45},{"text":"on","start":238.45,"end":238.65},{"text":"how","start":238.65,"end":238.85},{"text":"to","start":238.85,"end":239.01},{"text":"address","start":239.01,"end":239.29},{"text":"tax","start":239.45,"end":239.85},{"text":"challenges","start":239.85,"end":240.65},{"text":"that","start":240.89,"end":241.17},{"text":"are","start":241.17,"end":241.33},{"text":"related","start":241.33,"end":241.57},{"text":"to","start":241.57,"end":241.85},{"text":"new","start":241.85,"end":242.13},{"text":"business","start":242.13,"end":242.49},{"text":"models","start":242.49,"end":243.05},{"text":"and","start":243.29,"end":243.61},{"text":"global","start":243.61,"end":243.89},{"text":"development.","start":243.89,"end":244.25}]},{"text":"Our work during the first sessions focused on the Framework Convention, which should include commitments to achieve its objectives.","start":246.04,"end":254.44,"topics":[],"words":[{"text":"Our","start":246.04,"end":246.28},{"text":"work","start":246.28,"end":246.68},{"text":"during","start":246.68,"end":247},{"text":"the","start":247,"end":247.2},{"text":"first","start":247.2,"end":247.44},{"text":"sessions","start":247.44,"end":247.96},{"text":"focused","start":248.44,"end":249.08},{"text":"on","start":249.08,"end":249.28},{"text":"the","start":249.28,"end":249.44},{"text":"Framework","start":249.44,"end":249.92},{"text":"Convention,","start":249.92,"end":250.6},{"text":"which","start":250.6,"end":250.92},{"text":"should","start":250.92,"end":251.16},{"text":"include","start":251.16,"end":251.48},{"text":"commitments","start":251.72,"end":252.44},{"text":"to","start":252.68,"end":252.96},{"text":"achieve","start":252.96,"end":253.44},{"text":"its","start":253.44,"end":253.76},{"text":"objectives.","start":253.76,"end":254.44}]},{"text":"In this regard, like many others in the room, we favour high level commitments which provide for flexibility and will increase the likelihood of broad support for the Framework Convention.","start":254.92,"end":266.04,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"In","start":254.92,"end":255.2},{"text":"this","start":255.2,"end":255.4},{"text":"regard,","start":255.4,"end":255.96},{"text":"like","start":256.04,"end":256.36},{"text":"many","start":256.36,"end":256.6},{"text":"others","start":256.6,"end":256.88},{"text":"in","start":256.88,"end":257.12},{"text":"the","start":257.12,"end":257.28},{"text":"room,","start":257.28,"end":257.56},{"text":"we","start":257.56,"end":257.88},{"text":"favour","start":257.88,"end":258.28},{"text":"high","start":258.28,"end":258.52},{"text":"level","start":258.52,"end":258.8},{"text":"commitments","start":258.8,"end":259.36},{"text":"which","start":259.36,"end":259.72},{"text":"provide","start":259.88,"end":260.24},{"text":"for","start":260.24,"end":260.48},{"text":"flexibility","start":260.48,"end":261.079},{"text":"and","start":261.72,"end":262.04},{"text":"will","start":262.04,"end":262.28},{"text":"increase","start":262.28,"end":262.6},{"text":"the","start":262.6,"end":262.88},{"text":"likelihood","start":262.88,"end":263.44},{"text":"of","start":263.44,"end":263.76},{"text":"broad","start":263.76,"end":264.12},{"text":"support","start":264.12,"end":264.52},{"text":"for","start":264.52,"end":264.8},{"text":"the","start":264.8,"end":264.96},{"text":"Framework","start":264.96,"end":265.4},{"text":"Convention.","start":265.4,"end":266.04}]}]},{"sentences":[{"text":"We found it useful to start considering how the commitments could be reflected in the text and we thank the Chair, co Lead and Secretariat for facilitating this exercise.","start":266.92,"end":278.29,"topics":[],"words":[{"text":"We","start":266.92,"end":267.24},{"text":"found","start":267.24,"end":267.44},{"text":"it","start":267.44,"end":267.64},{"text":"useful","start":267.64,"end":268.2},{"text":"to","start":268.2,"end":268.48},{"text":"start","start":268.48,"end":268.76},{"text":"considering","start":268.84,"end":269.52},{"text":"how","start":269.52,"end":269.76},{"text":"the","start":269.76,"end":269.92},{"text":"commitments","start":269.92,"end":270.52},{"text":"could","start":270.85,"end":271.01},{"text":"be","start":271.01,"end":271.21},{"text":"reflected","start":271.21,"end":271.69},{"text":"in","start":271.69,"end":271.85},{"text":"the","start":271.85,"end":272.01},{"text":"text","start":272.01,"end":272.37},{"text":"and","start":272.93,"end":273.21},{"text":"we","start":273.21,"end":273.37},{"text":"thank","start":273.37,"end":273.61},{"text":"the","start":273.61,"end":273.77},{"text":"Chair,","start":273.77,"end":274.05},{"text":"co","start":274.45,"end":274.77},{"text":"Lead","start":274.77,"end":275.05},{"text":"and","start":275.05,"end":275.29},{"text":"Secretariat","start":275.29,"end":276.05},{"text":"for","start":276.13,"end":276.45},{"text":"facilitating","start":276.45,"end":277.25},{"text":"this","start":277.25,"end":277.61},{"text":"exercise.","start":277.61,"end":278.29}]},{"text":"The INC also discussed whether a new commitment on exchange of tax information should be included in the Framework Convention.","start":278.85,"end":286.85,"topics":[],"words":[{"text":"The","start":278.85,"end":279.17},{"text":"INC","start":279.17,"end":279.49},{"text":"also","start":279.81,"end":280.21},{"text":"discussed","start":280.21,"end":280.77},{"text":"whether","start":280.77,"end":281.05},{"text":"a","start":281.05,"end":281.25},{"text":"new","start":281.25,"end":281.41},{"text":"commitment","start":281.41,"end":282.01},{"text":"on","start":282.01,"end":282.33},{"text":"exchange","start":282.33,"end":282.89},{"text":"of","start":282.89,"end":283.13},{"text":"tax","start":283.13,"end":283.41},{"text":"information","start":283.41,"end":283.81},{"text":"should","start":284.05,"end":284.33},{"text":"be","start":284.33,"end":284.49},{"text":"included","start":284.49,"end":285.09},{"text":"in","start":285.17,"end":285.45},{"text":"the","start":285.45,"end":285.61},{"text":"Framework","start":285.61,"end":286.13},{"text":"Convention.","start":286.13,"end":286.85}]},{"text":"We would like to reiterate that we fully subscribe to the importance of tax transparency to ensure effective taxation.","start":287.25,"end":294.05,"topics":[],"words":[{"text":"We","start":287.25,"end":287.53},{"text":"would","start":287.53,"end":287.69},{"text":"like","start":287.69,"end":287.81},{"text":"to","start":287.81,"end":287.93},{"text":"reiterate","start":287.93,"end":288.53},{"text":"that","start":288.53,"end":288.77},{"text":"we","start":288.77,"end":288.97},{"text":"fully","start":288.97,"end":289.29},{"text":"subscribe","start":289.29,"end":289.89},{"text":"to","start":289.97,"end":290.25},{"text":"the","start":290.25,"end":290.41},{"text":"importance","start":290.41,"end":290.89},{"text":"of","start":290.89,"end":291.17},{"text":"tax","start":291.25,"end":291.65},{"text":"transparency","start":291.73,"end":292.41},{"text":"to","start":292.41,"end":292.65},{"text":"ensure","start":292.65,"end":292.93},{"text":"effective","start":292.93,"end":293.49},{"text":"taxation.","start":293.49,"end":294.05}]},{"text":"To this end, an extensive international framework is already in place.","start":294.69,"end":299.25,"topics":[],"words":[{"text":"To","start":294.69,"end":294.97},{"text":"this","start":294.97,"end":295.17},{"text":"end,","start":295.17,"end":295.49},{"text":"an","start":296.21,"end":296.53},{"text":"extensive","start":296.53,"end":297.01},{"text":"international","start":297.01,"end":297.41},{"text":"framework","start":297.65,"end":298.21},{"text":"is","start":298.21,"end":298.41},{"text":"already","start":298.41,"end":298.65},{"text":"in","start":298.65,"end":298.93},{"text":"place.","start":298.93,"end":299.25}]},{"text":"The INC should conduct its work in line with paragraph 22 of the Terms of Reference.","start":299.51,"end":304.39,"topics":[],"words":[{"text":"The","start":299.51,"end":299.59},{"text":"INC","start":299.59,"end":299.83},{"text":"should","start":300.07,"end":300.39},{"text":"conduct","start":300.39,"end":300.83},{"text":"its","start":300.83,"end":301.11},{"text":"work","start":301.11,"end":301.35},{"text":"in","start":301.35,"end":301.59},{"text":"line","start":301.59,"end":301.83},{"text":"with","start":301.83,"end":302.03},{"text":"paragraph","start":302.03,"end":302.55},{"text":"22","start":302.55,"end":303.07},{"text":"of","start":303.07,"end":303.31},{"text":"the","start":303.31,"end":303.47},{"text":"Terms","start":303.47,"end":303.67},{"text":"of","start":303.67,"end":303.87},{"text":"Reference.","start":303.87,"end":304.39}]}]},{"sentences":[{"text":"Moreover, we would like to stress that the exchanges of tax information between Member States must navigate the delicate balance between the need for tax transparency and the need for confidentiality and data safeguards.","start":305.51,"end":320.23,"topics":[],"words":[{"text":"Moreover,","start":305.51,"end":306.07},{"text":"we","start":307.03,"end":307.39},{"text":"would","start":307.39,"end":307.63},{"text":"like","start":307.63,"end":307.79},{"text":"to","start":307.79,"end":307.91},{"text":"stress","start":307.91,"end":308.23},{"text":"that","start":308.23,"end":308.43},{"text":"the","start":308.43,"end":308.59},{"text":"exchanges","start":308.59,"end":309.07},{"text":"of","start":309.07,"end":309.31},{"text":"tax","start":309.31,"end":309.59},{"text":"information","start":309.59,"end":309.99},{"text":"between","start":310.15,"end":310.55},{"text":"Member","start":310.55,"end":310.91},{"text":"States","start":310.91,"end":311.27},{"text":"must","start":311.59,"end":311.95},{"text":"navigate","start":311.95,"end":312.63},{"text":"the","start":312.63,"end":312.83},{"text":"delicate","start":312.83,"end":313.35},{"text":"balance","start":313.35,"end":313.79},{"text":"between","start":313.79,"end":314.11},{"text":"the","start":314.11,"end":314.35},{"text":"need","start":314.35,"end":314.55},{"text":"for","start":314.55,"end":314.75},{"text":"tax","start":314.75,"end":315.03},{"text":"transparency","start":315.11,"end":315.99},{"text":"and","start":316.15,"end":316.43},{"text":"the","start":316.43,"end":316.63},{"text":"need","start":316.63,"end":316.91},{"text":"for","start":316.91,"end":317.23},{"text":"confidentiality","start":317.23,"end":318.23},{"text":"and","start":318.47,"end":318.79},{"text":"data","start":318.79,"end":319.11},{"text":"safeguards.","start":319.51,"end":320.23}]},{"text":"In the context of the inc's work, we move to the second session which where we will focus on the two early Protocols.","start":321.43,"end":328.4,"topics":[],"words":[{"text":"In","start":321.43,"end":321.71},{"text":"the","start":321.71,"end":321.87},{"text":"context","start":321.87,"end":322.23},{"text":"of","start":322.23,"end":322.39},{"text":"the","start":322.39,"end":322.55},{"text":"inc's","start":322.55,"end":323.23},{"text":"work,","start":323.23,"end":323.51},{"text":"we","start":323.75,"end":324.07},{"text":"move","start":324.07,"end":324.31},{"text":"to","start":324.31,"end":324.51},{"text":"the","start":324.51,"end":324.67},{"text":"second","start":324.67,"end":324.95},{"text":"session","start":324.95,"end":325.51},{"text":"which","start":325.53,"end":325.69},{"text":"where","start":325.84,"end":325.96},{"text":"we","start":325.96,"end":326.12},{"text":"will","start":326.12,"end":326.32},{"text":"focus","start":326.32,"end":326.6},{"text":"on","start":326.6,"end":326.8},{"text":"the","start":326.8,"end":326.96},{"text":"two","start":326.96,"end":327.24},{"text":"early","start":327.24,"end":327.6},{"text":"Protocols.","start":327.6,"end":328.4}]},{"text":"We welcome an open discussion to identify current challenges related to the Protocols and explore possible solutions with respect to tax sovereignty of each Member State.","start":328.48,"end":339.12,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"We","start":328.48,"end":328.76},{"text":"welcome","start":328.76,"end":329.12},{"text":"an","start":329.12,"end":329.32},{"text":"open","start":329.32,"end":329.6},{"text":"discussion","start":329.6,"end":330.24},{"text":"to","start":330.32,"end":330.6},{"text":"identify","start":330.6,"end":331.2},{"text":"current","start":331.2,"end":331.6},{"text":"challenges","start":331.6,"end":332.24},{"text":"related","start":332.24,"end":332.64},{"text":"to","start":332.64,"end":332.92},{"text":"the","start":332.92,"end":333.08},{"text":"Protocols","start":333.08,"end":333.72},{"text":"and","start":333.72,"end":334.04},{"text":"explore","start":334.04,"end":334.48},{"text":"possible","start":334.48,"end":334.8},{"text":"solutions","start":335.12,"end":335.68},{"text":"with","start":335.92,"end":336.28},{"text":"respect","start":336.28,"end":336.64},{"text":"to","start":336.64,"end":336.96},{"text":"tax","start":336.96,"end":337.28},{"text":"sovereignty","start":337.28,"end":337.92},{"text":"of","start":337.92,"end":338.12},{"text":"each","start":338.12,"end":338.4},{"text":"Member","start":338.4,"end":338.76},{"text":"State.","start":338.76,"end":339.12}]},{"text":"Concerning the first Early Protocol on Taxation of Income Derived from Cross Border Services As a starting point, we recognize that the digitalization of the economy has changed economic structures and the way services are being provided.","start":340.08,"end":354.3,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"Concerning","start":340.08,"end":340.68},{"text":"the","start":340.68,"end":340.88},{"text":"first","start":340.88,"end":341.2},{"text":"Early","start":341.44,"end":341.84},{"text":"Protocol","start":342,"end":342.56},{"text":"on","start":342.56,"end":342.76},{"text":"Taxation","start":342.76,"end":343.28},{"text":"of","start":343.28,"end":343.48},{"text":"Income","start":343.48,"end":343.8},{"text":"Derived","start":343.8,"end":344.24},{"text":"from","start":344.24,"end":344.44},{"text":"Cross","start":344.44,"end":344.72},{"text":"Border","start":344.72,"end":345.04},{"text":"Services","start":345.04,"end":345.36},{"text":"As","start":345.44,"end":345.72},{"text":"a","start":345.72,"end":345.88},{"text":"starting","start":345.88,"end":346.24},{"text":"point,","start":346.24,"end":346.56},{"text":"we","start":346.64,"end":346.96},{"text":"recognize","start":346.96,"end":347.68},{"text":"that","start":347.76,"end":348.04},{"text":"the","start":348.04,"end":348.24},{"text":"digitalization","start":348.24,"end":349.12},{"text":"of","start":349.28,"end":349.56},{"text":"the","start":349.56,"end":349.76},{"text":"economy","start":349.76,"end":350.08},{"text":"has","start":350.4,"end":350.76},{"text":"changed","start":350.76,"end":351.2},{"text":"economic","start":351.2,"end":351.52},{"text":"structures","start":351.6,"end":352.12},{"text":"and","start":352.12,"end":352.36},{"text":"the","start":352.36,"end":352.48},{"text":"way","start":352.48,"end":352.64},{"text":"services","start":352.64,"end":352.96},{"text":"are","start":353.42,"end":353.5},{"text":"being","start":353.5,"end":353.66},{"text":"provided.","start":353.66,"end":354.3}]},{"text":"We would like to keep an open mind while discussing possible solutions regarding the first Early Protocol.","start":354.7,"end":361.02,"topics":[],"words":[{"text":"We","start":354.7,"end":354.98},{"text":"would","start":354.98,"end":355.18},{"text":"like","start":355.18,"end":355.38},{"text":"to","start":355.38,"end":355.54},{"text":"keep","start":355.54,"end":355.7},{"text":"an","start":355.7,"end":355.86},{"text":"open","start":355.86,"end":356.14},{"text":"mind","start":356.14,"end":356.54},{"text":"while","start":356.78,"end":357.1},{"text":"discussing","start":357.1,"end":357.66},{"text":"possible","start":357.66,"end":357.98},{"text":"solutions","start":358.06,"end":358.62},{"text":"regarding","start":358.86,"end":359.42},{"text":"the","start":359.42,"end":359.62},{"text":"first","start":359.62,"end":359.9},{"text":"Early","start":359.9,"end":360.3},{"text":"Protocol.","start":360.3,"end":361.02}]}]},{"sentences":[{"text":"We believe that there is no size fits all approach and any result should consider needs and economic realities of each Member State.","start":361.42,"end":368.78,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."},{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"We","start":361.42,"end":361.7},{"text":"believe","start":361.7,"end":361.9},{"text":"that","start":361.9,"end":362.1},{"text":"there","start":362.1,"end":362.26},{"text":"is","start":362.26,"end":362.46},{"text":"no","start":362.46,"end":362.7},{"text":"size","start":362.7,"end":363.02},{"text":"fits","start":363.02,"end":363.34},{"text":"all","start":363.34,"end":363.58},{"text":"approach","start":363.58,"end":363.9},{"text":"and","start":364.14,"end":364.46},{"text":"any","start":364.46,"end":364.74},{"text":"result","start":364.74,"end":365.1},{"text":"should","start":365.26,"end":365.58},{"text":"consider","start":365.58,"end":365.9},{"text":"needs","start":365.98,"end":366.34},{"text":"and","start":366.34,"end":366.58},{"text":"economic","start":366.58,"end":366.86},{"text":"realities","start":366.94,"end":367.58},{"text":"of","start":367.66,"end":367.94},{"text":"each","start":367.94,"end":368.14},{"text":"Member","start":368.14,"end":368.42},{"text":"State.","start":368.42,"end":368.78}]},{"text":"To facilitate this process for all involved parties, we think it is essential to thoroughly understand the economic impacts of these possible solutions.","start":369.34,"end":377.58,"topics":[{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"To","start":369.34,"end":369.66},{"text":"facilitate","start":369.66,"end":370.26},{"text":"this","start":370.26,"end":370.46},{"text":"process","start":370.46,"end":370.78},{"text":"for","start":370.78,"end":371.06},{"text":"all","start":371.06,"end":371.26},{"text":"involved","start":371.26,"end":371.74},{"text":"parties,","start":371.74,"end":372.22},{"text":"we","start":372.38,"end":372.66},{"text":"think","start":372.66,"end":372.86},{"text":"it","start":372.86,"end":373.06},{"text":"is","start":373.06,"end":373.26},{"text":"essential","start":373.26,"end":373.74},{"text":"to","start":373.74,"end":374.06},{"text":"thoroughly","start":374.06,"end":374.7},{"text":"understand","start":374.7,"end":375.02},{"text":"the","start":375.02,"end":375.3},{"text":"economic","start":375.3,"end":375.58},{"text":"impacts","start":375.66,"end":376.22},{"text":"of","start":376.22,"end":376.34},{"text":"these","start":376.34,"end":376.58},{"text":"possible","start":376.58,"end":376.94},{"text":"solutions.","start":377.02,"end":377.58}]},{"text":"Building on the extensive efforts of already made concerning the second Early Protocol on Prevention and Resolution of Tax Disputes, we support international approaches that facilitate bilateral or multilateral resolution of cross border tax disputes and prevent them at an early stage.","start":378.06,"end":395.82,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"Building","start":378.06,"end":378.42},{"text":"on","start":378.42,"end":378.66},{"text":"the","start":378.66,"end":378.82},{"text":"extensive","start":378.82,"end":379.22},{"text":"efforts","start":379.22,"end":379.58},{"text":"of","start":379.58,"end":379.75},{"text":"already","start":379.98,"end":380.22},{"text":"made","start":380.22,"end":380.62},{"text":"concerning","start":382.38,"end":382.9},{"text":"the","start":382.9,"end":383.1},{"text":"second","start":383.1,"end":383.38},{"text":"Early","start":383.38,"end":383.74},{"text":"Protocol","start":383.74,"end":384.38},{"text":"on","start":384.38,"end":384.62},{"text":"Prevention","start":384.62,"end":385.18},{"text":"and","start":385.18,"end":385.46},{"text":"Resolution","start":385.46,"end":386.06},{"text":"of","start":386.06,"end":386.26},{"text":"Tax","start":386.26,"end":386.54},{"text":"Disputes,","start":386.54,"end":387.18},{"text":"we","start":387.34,"end":387.7},{"text":"support","start":387.7,"end":388.06},{"text":"international","start":388.06,"end":388.46},{"text":"approaches","start":388.62,"end":389.26},{"text":"that","start":389.26,"end":389.5},{"text":"facilitate","start":389.5,"end":390.06},{"text":"bilateral","start":390.06,"end":390.66},{"text":"or","start":390.66,"end":390.82},{"text":"multilateral","start":390.82,"end":391.58},{"text":"resolution","start":391.58,"end":392.02},{"text":"of","start":392.02,"end":392.18},{"text":"cross","start":392.18,"end":392.46},{"text":"border","start":392.46,"end":392.78},{"text":"tax","start":392.78,"end":393.06},{"text":"disputes","start":393.06,"end":393.58},{"text":"and","start":393.74,"end":394.1},{"text":"prevent","start":394.1,"end":394.46},{"text":"them","start":394.46,"end":394.74},{"text":"at","start":394.74,"end":394.98},{"text":"an","start":394.98,"end":395.14},{"text":"early","start":395.14,"end":395.34},{"text":"stage.","start":395.34,"end":395.82}]},{"text":"The development of this Protocol should encompass principles of clarity, efficiency and legal certainty.","start":396.54,"end":402.94,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"The","start":396.54,"end":396.82},{"text":"development","start":396.82,"end":397.1},{"text":"of","start":397.18,"end":397.46},{"text":"this","start":397.46,"end":397.66},{"text":"Protocol","start":397.66,"end":398.26},{"text":"should","start":398.26,"end":398.54},{"text":"encompass","start":398.54,"end":399.18},{"text":"principles","start":399.34,"end":399.98},{"text":"of","start":399.98,"end":400.22},{"text":"clarity,","start":400.22,"end":400.78},{"text":"efficiency","start":401.02,"end":401.74},{"text":"and","start":401.74,"end":401.94},{"text":"legal","start":401.94,"end":402.34},{"text":"certainty.","start":402.34,"end":402.94}]},{"text":"We believe that such a Protocol could have an added value in supplementing existing international frameworks.","start":403.26,"end":409.03,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"treaty-compatibility","label":"Compatibility with Existing Tax Treaties","description":"Ensuring new protocols complement and coordinate with existing bilateral treaties and international models (e.g., UN Model Articles 12A/12B/12C) and considering multilateral instruments to update outdated treaty provisions. Delegations stressed avoiding fragmentation and maintaining stability."}],"words":[{"text":"We","start":403.26,"end":403.54},{"text":"believe","start":403.54,"end":403.78},{"text":"that","start":403.78,"end":404.02},{"text":"such","start":404.02,"end":404.22},{"text":"a","start":404.22,"end":404.42},{"text":"Protocol","start":404.42,"end":404.94},{"text":"could","start":405.02,"end":405.3},{"text":"have","start":405.3,"end":405.46},{"text":"an","start":405.46,"end":405.62},{"text":"added","start":405.62,"end":405.9},{"text":"value","start":405.9,"end":406.3},{"text":"in","start":406.3,"end":406.62},{"text":"supplementing","start":406.62,"end":407.3},{"text":"existing","start":407.3,"end":407.86},{"text":"international","start":407.86,"end":408.22},{"text":"frameworks.","start":408.38,"end":409.03}]}]},{"sentences":[{"text":"We favor optionality which would allow States to apply different dispute resolution mechanisms based on their individual circumstances, needs and capacities.","start":409.58,"end":420.3,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."},{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"We","start":409.58,"end":409.74},{"text":"favor","start":409.74,"end":410.18},{"text":"optionality","start":410.18,"end":411.1},{"text":"which","start":411.26,"end":411.58},{"text":"would","start":411.58,"end":411.82},{"text":"allow","start":411.82,"end":412.14},{"text":"States","start":412.14,"end":412.5},{"text":"to","start":412.5,"end":412.74},{"text":"apply","start":412.74,"end":413.06},{"text":"different","start":413.06,"end":413.42},{"text":"dispute","start":413.42,"end":413.9},{"text":"resolution","start":413.9,"end":414.5},{"text":"mechanisms","start":414.5,"end":415.26},{"text":"based","start":415.5,"end":415.86},{"text":"on","start":415.86,"end":416.14},{"text":"their","start":416.14,"end":416.46},{"text":"individual","start":416.62,"end":417.3},{"text":"circumstances,","start":417.3,"end":418.06},{"text":"needs","start":418.3,"end":418.7},{"text":"and","start":418.7,"end":419.1},{"text":"capacities.","start":419.58,"end":420.3}]},{"text":"Mr. Chair, distinguished delegates, Colleagues.","start":420.46,"end":423.5,"topics":[],"words":[{"text":"Mr.","start":420.46,"end":420.82},{"text":"Chair,","start":420.82,"end":421.1},{"text":"distinguished","start":421.5,"end":422.3},{"text":"delegates,","start":422.3,"end":422.86},{"text":"Colleagues.","start":422.86,"end":423.5}]},{"text":"We, the Member States of the European Union are ready to discuss current tax related challenges at international level and to advance the work under two early Protocols.","start":423.5,"end":433.18,"topics":[],"words":[{"text":"We,","start":423.5,"end":423.82},{"text":"the","start":423.82,"end":424.02},{"text":"Member","start":424.02,"end":424.26},{"text":"States","start":424.26,"end":424.54},{"text":"of","start":424.54,"end":424.7},{"text":"the","start":424.7,"end":424.82},{"text":"European","start":424.82,"end":425.299},{"text":"Union","start":425.299,"end":425.66},{"text":"are","start":425.66,"end":425.86},{"text":"ready","start":425.86,"end":426.14},{"text":"to","start":426.14,"end":426.3},{"text":"discuss","start":426.3,"end":426.62},{"text":"current","start":426.86,"end":427.26},{"text":"tax","start":427.26,"end":427.62},{"text":"related","start":427.62,"end":427.98},{"text":"challenges","start":427.98,"end":428.7},{"text":"at","start":428.78,"end":429.14},{"text":"international","start":429.14,"end":429.5},{"text":"level","start":429.66,"end":430.06},{"text":"and","start":430.06,"end":430.42},{"text":"to","start":430.42,"end":430.66},{"text":"advance","start":430.66,"end":431.02},{"text":"the","start":431.02,"end":431.26},{"text":"work","start":431.26,"end":431.54},{"text":"under","start":431.54,"end":431.86},{"text":"two","start":431.86,"end":432.18},{"text":"early","start":432.18,"end":432.5},{"text":"Protocols.","start":432.5,"end":433.18}]},{"text":"Thank you.","start":433.18,"end":433.74,"topics":[],"words":[{"text":"Thank","start":433.18,"end":433.5},{"text":"you.","start":433.5,"end":433.74}]}]}],"speaker":{"name":null,"affiliation":"DNK","affiliation_full":"Denmark","group":"EU","function":"Representative"}},{"statement_number":3,"paragraphs":[{"sentences":[{"text":"Thank you, Distinguished Delegate of Brazil, followed by Netherlands.","start":436.71,"end":440.55,"topics":[],"words":[{"text":"Thank","start":436.71,"end":436.87},{"text":"you,","start":436.87,"end":437.03},{"text":"Distinguished","start":437.03,"end":437.51},{"text":"Delegate","start":437.51,"end":437.87},{"text":"of","start":437.87,"end":438.03},{"text":"Brazil,","start":438.03,"end":438.55},{"text":"followed","start":438.55,"end":438.91},{"text":"by","start":438.91,"end":439.19},{"text":"Netherlands.","start":439.75,"end":440.55}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":4,"paragraphs":[{"sentences":[{"text":"Thank you, Chair. The Kingdom of the Netherlands aligns itself with the statement delivered by Denmark on behalf of the EU member States.","start":446.79,"end":454.23,"topics":[],"words":[{"text":"Thank","start":446.79,"end":447.15},{"text":"you,","start":447.15,"end":447.35},{"text":"Chair.","start":447.35,"end":447.67},{"text":"The","start":447.99,"end":448.31},{"text":"Kingdom","start":448.31,"end":448.67},{"text":"of","start":448.67,"end":448.79},{"text":"the","start":448.79,"end":448.91},{"text":"Netherlands","start":448.91,"end":449.35},{"text":"aligns","start":449.35,"end":449.75},{"text":"itself","start":449.75,"end":450.03},{"text":"with","start":450.03,"end":450.19},{"text":"the","start":450.19,"end":450.35},{"text":"statement","start":450.35,"end":450.63},{"text":"delivered","start":450.79,"end":451.27},{"text":"by","start":451.27,"end":451.39},{"text":"Denmark","start":451.39,"end":451.91},{"text":"on","start":451.91,"end":452.11},{"text":"behalf","start":452.11,"end":452.55},{"text":"of","start":452.87,"end":453.15},{"text":"the","start":453.15,"end":453.31},{"text":"EU","start":453.31,"end":453.55},{"text":"member","start":453.55,"end":453.87},{"text":"States.","start":453.87,"end":454.23}]},{"text":"The Netherlands hopes this process can contribute to to an inclusive, effective and fair international tax cooperation.","start":456.23,"end":464.93,"topics":[],"words":[{"text":"The","start":456.23,"end":456.51},{"text":"Netherlands","start":456.51,"end":457.11},{"text":"hopes","start":457.91,"end":458.35},{"text":"this","start":458.35,"end":458.59},{"text":"process","start":458.59,"end":458.95},{"text":"can","start":459.19,"end":459.51},{"text":"contribute","start":459.51,"end":460.03},{"text":"to","start":460.03,"end":460.3},{"text":"to","start":460.37,"end":460.49},{"text":"an","start":460.49,"end":460.61},{"text":"inclusive,","start":460.61,"end":461.09},{"text":"effective","start":461.09,"end":461.65},{"text":"and","start":461.65,"end":461.93},{"text":"fair","start":461.93,"end":462.29},{"text":"international","start":462.85,"end":463.25},{"text":"tax","start":463.65,"end":464.05},{"text":"cooperation.","start":464.13,"end":464.93}]},{"text":"The practical relevance of the Framework Convention and its Protocols depends on the signature of a significant number of Member States.","start":465.65,"end":473.49,"topics":[],"words":[{"text":"The","start":465.65,"end":465.93},{"text":"practical","start":465.93,"end":466.41},{"text":"relevance","start":466.41,"end":466.93},{"text":"of","start":466.93,"end":467.09},{"text":"the","start":467.09,"end":467.21},{"text":"Framework","start":467.21,"end":467.65},{"text":"Convention","start":467.65,"end":468.25},{"text":"and","start":468.25,"end":468.45},{"text":"its","start":468.45,"end":468.61},{"text":"Protocols","start":468.61,"end":469.25},{"text":"depends","start":469.25,"end":469.61},{"text":"on","start":469.61,"end":469.77},{"text":"the","start":469.77,"end":470.01},{"text":"signature","start":470.01,"end":470.61},{"text":"of","start":470.93,"end":471.21},{"text":"a","start":471.21,"end":471.41},{"text":"significant","start":471.41,"end":471.73},{"text":"number","start":472.13,"end":472.49},{"text":"of","start":472.49,"end":472.77},{"text":"Member","start":472.77,"end":473.09},{"text":"States.","start":473.09,"end":473.49}]},{"text":"Trying to find consensus is therefore in the primary interest of all of us.","start":474.37,"end":478.45,"topics":[],"words":[{"text":"Trying","start":474.37,"end":474.69},{"text":"to","start":474.69,"end":474.89},{"text":"find","start":474.89,"end":475.13},{"text":"consensus","start":475.13,"end":475.81},{"text":"is","start":475.81,"end":476.01},{"text":"therefore","start":476.01,"end":476.369},{"text":"in","start":476.369,"end":476.61},{"text":"the","start":476.61,"end":476.73},{"text":"primary","start":476.73,"end":477.21},{"text":"interest","start":477.21,"end":477.57},{"text":"of","start":477.57,"end":477.85},{"text":"all","start":477.85,"end":478.01},{"text":"of","start":478.01,"end":478.17},{"text":"us.","start":478.17,"end":478.45}]}]},{"sentences":[{"text":"In our view, the first early Protocol on Cross Border Services could only have practical relevance if a significant part of cross border trade in services is covered.","start":479.09,"end":489.09,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"In","start":479.09,"end":479.41},{"text":"our","start":479.41,"end":479.65},{"text":"view,","start":479.65,"end":479.97},{"text":"the","start":480.29,"end":480.61},{"text":"first","start":480.61,"end":480.89},{"text":"early","start":480.89,"end":481.25},{"text":"Protocol","start":481.25,"end":481.81},{"text":"on","start":481.81,"end":482.01},{"text":"Cross","start":482.01,"end":482.29},{"text":"Border","start":482.29,"end":482.65},{"text":"Services","start":482.65,"end":483.01},{"text":"could","start":483.09,"end":483.41},{"text":"only","start":483.41,"end":483.69},{"text":"have","start":483.69,"end":483.93},{"text":"practical","start":483.93,"end":484.37},{"text":"relevance","start":484.37,"end":485.09},{"text":"if","start":485.41,"end":485.73},{"text":"a","start":485.73,"end":485.97},{"text":"significant","start":485.97,"end":486.29},{"text":"part","start":486.45,"end":486.73},{"text":"of","start":486.73,"end":486.89},{"text":"cross","start":486.89,"end":487.17},{"text":"border","start":487.17,"end":487.49},{"text":"trade","start":487.49,"end":487.73},{"text":"in","start":487.73,"end":487.97},{"text":"services","start":487.97,"end":488.29},{"text":"is","start":488.29,"end":488.61},{"text":"covered.","start":488.61,"end":489.09}]},{"text":"The scope might also cover different approaches than the reallocation of taxing rights because broadening the scope of the Protocols and increase the optionality within them will contribute to a result that can receive more support in order to achieve consensus on controversial topics.","start":490.16,"end":508.08,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."},{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"The","start":490.16,"end":490.28},{"text":"scope","start":490.28,"end":490.64},{"text":"might","start":490.64,"end":490.88},{"text":"also","start":490.88,"end":491.16},{"text":"cover","start":491.16,"end":491.52},{"text":"different","start":491.52,"end":491.88},{"text":"approaches","start":491.88,"end":492.52},{"text":"than","start":492.52,"end":492.76},{"text":"the","start":492.76,"end":492.92},{"text":"reallocation","start":492.92,"end":493.68},{"text":"of","start":493.68,"end":493.88},{"text":"taxing","start":493.88,"end":494.36},{"text":"rights","start":494.36,"end":494.72},{"text":"because","start":495.52,"end":495.92},{"text":"broadening","start":495.92,"end":496.52},{"text":"the","start":496.52,"end":496.68},{"text":"scope","start":496.68,"end":496.92},{"text":"of","start":496.92,"end":497.12},{"text":"the","start":497.12,"end":497.32},{"text":"Protocols","start":497.32,"end":498},{"text":"and","start":498,"end":498.36},{"text":"increase","start":498.36,"end":498.72},{"text":"the","start":499.04,"end":499.44},{"text":"optionality","start":499.52,"end":500.32},{"text":"within","start":500.32,"end":500.6},{"text":"them","start":500.6,"end":500.88},{"text":"will","start":500.88,"end":501.16},{"text":"contribute","start":501.16,"end":501.8},{"text":"to","start":501.8,"end":502.04},{"text":"a","start":502.04,"end":502.24},{"text":"result","start":502.24,"end":502.56},{"text":"that","start":502.64,"end":502.92},{"text":"can","start":502.92,"end":503.12},{"text":"receive","start":503.12,"end":503.56},{"text":"more","start":503.56,"end":503.88},{"text":"support","start":503.88,"end":504.24},{"text":"in","start":505.12,"end":505.399},{"text":"order","start":505.399,"end":505.6},{"text":"to","start":505.6,"end":505.8},{"text":"achieve","start":505.8,"end":506.16},{"text":"consensus","start":506.16,"end":506.76},{"text":"on","start":506.76,"end":506.96},{"text":"controversial","start":506.96,"end":507.6},{"text":"topics.","start":507.6,"end":508.08}]},{"text":"We can all reap the benefits of endeavors to this end in other forums.","start":508.4,"end":513.52,"topics":[],"words":[{"text":"We","start":508.4,"end":508.68},{"text":"can","start":508.68,"end":508.84},{"text":"all","start":508.84,"end":509.04},{"text":"reap","start":509.04,"end":509.32},{"text":"the","start":509.32,"end":509.48},{"text":"benefits","start":509.48,"end":510},{"text":"of","start":510.32,"end":510.64},{"text":"endeavors","start":510.64,"end":511.24},{"text":"to","start":511.24,"end":511.48},{"text":"this","start":511.48,"end":511.72},{"text":"end","start":511.72,"end":512.08},{"text":"in","start":512.24,"end":512.56},{"text":"other","start":512.56,"end":512.8},{"text":"forums.","start":512.8,"end":513.52}]},{"text":"The Kingdom of the Netherlands also fully endorses any efforts that that contribute to tax certainty and the prevention and resolution of tax disputes.","start":513.92,"end":522.64,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"The","start":513.92,"end":514.24},{"text":"Kingdom","start":514.24,"end":514.56},{"text":"of","start":514.56,"end":514.68},{"text":"the","start":514.68,"end":514.84},{"text":"Netherlands","start":514.84,"end":515.44},{"text":"also","start":515.44,"end":515.72},{"text":"fully","start":515.72,"end":516.12},{"text":"endorses","start":516.12,"end":516.68},{"text":"any","start":516.68,"end":516.88},{"text":"efforts","start":516.88,"end":517.28},{"text":"that","start":517.28,"end":517.45},{"text":"that","start":517.6,"end":517.72},{"text":"contribute","start":517.72,"end":518.12},{"text":"to","start":518.12,"end":518.28},{"text":"tax","start":518.28,"end":518.56},{"text":"certainty","start":518.56,"end":519.36},{"text":"and","start":519.52,"end":519.88},{"text":"the","start":519.88,"end":520.12},{"text":"prevention","start":520.12,"end":520.6},{"text":"and","start":520.6,"end":520.8},{"text":"resolution","start":520.8,"end":521.32},{"text":"of","start":521.32,"end":521.52},{"text":"tax","start":521.52,"end":521.84},{"text":"disputes.","start":522,"end":522.64}]},{"text":"We should therefore not rule out any possibilities to achieve this.","start":523.12,"end":526.8,"topics":[],"words":[{"text":"We","start":523.12,"end":523.4},{"text":"should","start":523.4,"end":523.6},{"text":"therefore","start":523.6,"end":524},{"text":"not","start":524,"end":524.2},{"text":"rule","start":524.2,"end":524.56},{"text":"out","start":524.56,"end":524.8},{"text":"any","start":524.8,"end":525.04},{"text":"possibilities","start":525.04,"end":525.6},{"text":"to","start":525.76,"end":526.08},{"text":"achieve","start":526.08,"end":526.48},{"text":"this.","start":526.48,"end":526.8}]}]},{"sentences":[{"text":"To conclude, the Kingdom of the Netherlands remains committed to working collaboratively and constructively toward a truly inclusive and widely supported outcome.","start":527.52,"end":539.44,"topics":[],"words":[{"text":"To","start":527.52,"end":527.84},{"text":"conclude,","start":527.84,"end":528.48},{"text":"the","start":528.48,"end":528.76},{"text":"Kingdom","start":528.76,"end":529.04},{"text":"of","start":529.04,"end":529.16},{"text":"the","start":529.16,"end":529.32},{"text":"Netherlands","start":529.32,"end":529.8},{"text":"remains","start":529.8,"end":530.2},{"text":"committed","start":530.2,"end":530.68},{"text":"to","start":530.68,"end":530.84},{"text":"working","start":530.84,"end":531.12},{"text":"collaboratively","start":532.72,"end":533.92},{"text":"and","start":534,"end":534.4},{"text":"constructively","start":534.48,"end":535.36},{"text":"toward","start":535.68,"end":536.16},{"text":"a","start":536.16,"end":536.48},{"text":"truly","start":536.48,"end":537.04},{"text":"inclusive","start":537.04,"end":537.64},{"text":"and","start":537.64,"end":537.88},{"text":"widely","start":537.88,"end":538.32},{"text":"supported","start":538.32,"end":538.84},{"text":"outcome.","start":538.84,"end":539.44}]},{"text":"We believe that with continued dialogue, mutual understanding and the willingness to accommodate diverse perspectives, this Committee can shape a Framework Convention and accompanying protocols that deliver real value to the international community.","start":539.76,"end":554.18,"topics":[],"words":[{"text":"We","start":539.76,"end":540.08},{"text":"believe","start":540.08,"end":540.36},{"text":"that","start":540.36,"end":540.64},{"text":"with","start":540.64,"end":540.88},{"text":"continued","start":540.88,"end":541.44},{"text":"dialogue,","start":541.44,"end":542},{"text":"mutual","start":542,"end":542.48},{"text":"understanding","start":542.48,"end":543.28},{"text":"and","start":543.78,"end":543.9},{"text":"the","start":543.9,"end":544.06},{"text":"willingness","start":544.06,"end":544.46},{"text":"to","start":544.46,"end":544.62},{"text":"accommodate","start":544.62,"end":545.22},{"text":"diverse","start":545.22,"end":545.78},{"text":"perspectives,","start":545.78,"end":546.42},{"text":"this","start":546.9,"end":547.22},{"text":"Committee","start":547.22,"end":547.54},{"text":"can","start":547.54,"end":547.86},{"text":"shape","start":547.86,"end":548.18},{"text":"a","start":548.18,"end":548.42},{"text":"Framework","start":548.42,"end":548.86},{"text":"Convention","start":548.86,"end":549.54},{"text":"and","start":549.7,"end":550.02},{"text":"accompanying","start":550.02,"end":550.62},{"text":"protocols","start":550.62,"end":551.26},{"text":"that","start":551.26,"end":551.46},{"text":"deliver","start":551.46,"end":551.78},{"text":"real","start":551.78,"end":552.14},{"text":"value","start":552.14,"end":552.5},{"text":"to","start":552.74,"end":553.02},{"text":"the","start":553.02,"end":553.22},{"text":"international","start":553.22,"end":553.54},{"text":"community.","start":553.78,"end":554.18}]},{"text":"Thank you.","start":554.58,"end":555.22,"topics":[],"words":[{"text":"Thank","start":554.58,"end":554.94},{"text":"you.","start":554.94,"end":555.22}]}]}],"speaker":{"name":null,"affiliation":"NLD","affiliation_full":"Netherlands (Kingdom of the)","group":null,"function":"Representative"}},{"statement_number":5,"paragraphs":[{"sentences":[{"text":"Thank you, Distinguished Delegate of Brazil, followed by Chile","start":558.1,"end":561.54,"topics":[],"words":[{"text":"Thank","start":558.1,"end":558.46},{"text":"you,","start":558.46,"end":558.74},{"text":"Distinguished","start":558.82,"end":559.5},{"text":"Delegate","start":559.5,"end":559.859},{"text":"of","start":559.859,"end":560.06},{"text":"Brazil,","start":560.06,"end":560.58},{"text":"followed","start":560.58,"end":560.98},{"text":"by","start":560.98,"end":561.14},{"text":"Chile","start":561.14,"end":561.54}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":6,"paragraphs":[{"sentences":[{"text":"Mr. Chair, distinguished delegates.","start":564.02,"end":565.94,"topics":[],"words":[{"text":"Mr.","start":564.02,"end":564.42},{"text":"Chair,","start":564.42,"end":564.74},{"text":"distinguished","start":564.82,"end":565.5},{"text":"delegates.","start":565.5,"end":565.94}]},{"text":"Brazil is pleased to participate in the second session of the Intergovernmental Negotiating Committee of the UN Framework Convention on International Tax Cooperation.","start":565.94,"end":574.75,"topics":[],"words":[{"text":"Brazil","start":565.94,"end":566.38},{"text":"is","start":566.38,"end":566.54},{"text":"pleased","start":566.54,"end":566.82},{"text":"to","start":566.82,"end":566.94},{"text":"participate","start":566.94,"end":567.5},{"text":"in","start":567.5,"end":567.7},{"text":"the","start":567.7,"end":567.82},{"text":"second","start":567.82,"end":568.1},{"text":"session","start":568.1,"end":568.66},{"text":"of","start":569.15,"end":569.23},{"text":"the","start":569.23,"end":569.31},{"text":"Intergovernmental","start":569.31,"end":569.95},{"text":"Negotiating","start":569.95,"end":570.55},{"text":"Committee","start":570.55,"end":570.87},{"text":"of","start":570.87,"end":571.07},{"text":"the","start":571.07,"end":571.19},{"text":"UN","start":571.19,"end":571.47},{"text":"Framework","start":571.47,"end":572.03},{"text":"Convention","start":572.03,"end":572.75},{"text":"on","start":572.91,"end":573.23},{"text":"International","start":573.23,"end":573.55},{"text":"Tax","start":573.71,"end":574.07},{"text":"Cooperation.","start":574.07,"end":574.75}]},{"text":"We will engage constructively in the development of the first Protocol.","start":574.99,"end":578.67,"topics":[],"words":[{"text":"We","start":574.99,"end":575.27},{"text":"will","start":575.27,"end":575.47},{"text":"engage","start":575.47,"end":575.87},{"text":"constructively","start":575.87,"end":576.59},{"text":"in","start":576.59,"end":576.75},{"text":"the","start":576.75,"end":576.87},{"text":"development","start":576.87,"end":577.15},{"text":"of","start":577.31,"end":577.59},{"text":"the","start":577.59,"end":577.75},{"text":"first","start":577.75,"end":577.99},{"text":"Protocol.","start":577.99,"end":578.67}]},{"text":"The taxation of cross border services is one of the most pressing challenges in international tax cooperation.","start":579.07,"end":586.43,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"The","start":579.07,"end":579.35},{"text":"taxation","start":579.35,"end":579.91},{"text":"of","start":579.91,"end":580.15},{"text":"cross","start":580.15,"end":580.47},{"text":"border","start":580.47,"end":580.91},{"text":"services","start":580.91,"end":581.31},{"text":"is","start":581.79,"end":582.11},{"text":"one","start":582.11,"end":582.31},{"text":"of","start":582.31,"end":582.47},{"text":"the","start":582.47,"end":582.67},{"text":"most","start":582.67,"end":582.99},{"text":"pressing","start":583.31,"end":583.91},{"text":"challenges","start":583.91,"end":584.39},{"text":"in","start":584.39,"end":584.67},{"text":"international","start":584.67,"end":585.07},{"text":"tax","start":585.39,"end":585.75},{"text":"cooperation.","start":585.75,"end":586.43}]}]},{"sentences":[{"text":"In the context of an increasingly digital and service based economy, it is essential to ensure that income from services can be taxed in the market of consumption or utilization, even if the provider is not physically present.","start":586.67,"end":603.1,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."},{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"In","start":586.67,"end":586.95},{"text":"the","start":586.95,"end":587.11},{"text":"context","start":587.11,"end":587.63},{"text":"of","start":587.63,"end":587.95},{"text":"an","start":587.95,"end":588.19},{"text":"increasingly","start":588.19,"end":588.91},{"text":"digital","start":588.91,"end":589.23},{"text":"and","start":589.39,"end":589.71},{"text":"service","start":589.71,"end":590.03},{"text":"based","start":590.59,"end":590.99},{"text":"economy,","start":591.07,"end":591.47},{"text":"it","start":592.03,"end":592.31},{"text":"is","start":592.31,"end":592.47},{"text":"essential","start":592.47,"end":592.91},{"text":"to","start":592.99,"end":593.23},{"text":"ensure","start":593.23,"end":593.47},{"text":"that","start":593.47,"end":593.83},{"text":"income","start":593.83,"end":594.31},{"text":"from","start":594.31,"end":594.67},{"text":"services","start":594.67,"end":595.07},{"text":"can","start":595.82,"end":595.94},{"text":"be","start":595.94,"end":596.1},{"text":"taxed","start":596.1,"end":596.78},{"text":"in","start":596.86,"end":597.14},{"text":"the","start":597.14,"end":597.3},{"text":"market","start":597.3,"end":597.58},{"text":"of","start":597.58,"end":597.9},{"text":"consumption","start":597.9,"end":598.54},{"text":"or","start":598.54,"end":598.74},{"text":"utilization,","start":598.74,"end":599.34},{"text":"even","start":599.98,"end":600.3},{"text":"if","start":600.3,"end":600.62},{"text":"the","start":600.86,"end":601.14},{"text":"provider","start":601.14,"end":601.66},{"text":"is","start":601.66,"end":601.9},{"text":"not","start":601.9,"end":602.18},{"text":"physically","start":602.18,"end":602.7},{"text":"present.","start":602.7,"end":603.1}]},{"text":"Current standards disproportionately favor residents jurisdictions, thus undermining the fiscal capacity of developing countries.","start":603.74,"end":611.82,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"Current","start":603.74,"end":604.14},{"text":"standards","start":604.22,"end":604.86},{"text":"disproportionately","start":604.86,"end":605.9},{"text":"favor","start":605.98,"end":606.62},{"text":"residents","start":606.62,"end":607.1},{"text":"jurisdictions,","start":607.18,"end":608.14},{"text":"thus","start":608.7,"end":609.1},{"text":"undermining","start":609.1,"end":609.7},{"text":"the","start":609.7,"end":609.86},{"text":"fiscal","start":609.86,"end":610.26},{"text":"capacity","start":610.26,"end":610.7},{"text":"of","start":610.7,"end":610.9},{"text":"developing","start":610.9,"end":611.459},{"text":"countries.","start":611.459,"end":611.82}]},{"text":"Therefore, the principle of taxation at source is crucial to ensuring a fair and sustainable international tax system.","start":612.38,"end":619.9,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."},{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"Therefore,","start":612.38,"end":612.9},{"text":"the","start":612.9,"end":613.14},{"text":"principle","start":613.14,"end":613.54},{"text":"of","start":613.54,"end":613.7},{"text":"taxation","start":613.7,"end":614.3},{"text":"at","start":614.38,"end":614.7},{"text":"source","start":614.7,"end":615.14},{"text":"is","start":615.14,"end":615.42},{"text":"crucial","start":615.42,"end":615.98},{"text":"to","start":616.14,"end":616.46},{"text":"ensuring","start":616.46,"end":616.94},{"text":"a","start":617.02,"end":617.3},{"text":"fair","start":617.3,"end":617.5},{"text":"and","start":617.5,"end":617.78},{"text":"sustainable","start":617.78,"end":618.42},{"text":"international","start":618.42,"end":618.78},{"text":"tax","start":619.02,"end":619.42},{"text":"system.","start":619.5,"end":619.9}]},{"text":"It upholds a nation's inherent right to tax economic value within its borders regardless of physical presence.","start":620.62,"end":628.65,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"It","start":620.62,"end":620.94},{"text":"upholds","start":620.94,"end":621.54},{"text":"a","start":621.54,"end":621.7},{"text":"nation's","start":621.7,"end":622.18},{"text":"inherent","start":622.18,"end":622.7},{"text":"right","start":623.13,"end":623.33},{"text":"to","start":623.33,"end":623.57},{"text":"tax","start":623.57,"end":623.85},{"text":"economic","start":623.85,"end":624.25},{"text":"value","start":624.49,"end":624.89},{"text":"within","start":625.13,"end":625.53},{"text":"its","start":625.53,"end":625.89},{"text":"borders","start":625.89,"end":626.57},{"text":"regardless","start":626.73,"end":627.45},{"text":"of","start":627.45,"end":627.69},{"text":"physical","start":627.69,"end":628.13},{"text":"presence.","start":628.13,"end":628.65}]},{"text":"It also reflects the importance of leveling the playing field for fair and effective domestic resource mobilization.","start":628.97,"end":635.93,"topics":[],"words":[{"text":"It","start":628.97,"end":629.29},{"text":"also","start":629.29,"end":629.57},{"text":"reflects","start":629.57,"end":630.13},{"text":"the","start":630.13,"end":630.29},{"text":"importance","start":630.29,"end":630.73},{"text":"of","start":630.73,"end":631.01},{"text":"leveling","start":631.01,"end":631.53},{"text":"the","start":631.53,"end":631.77},{"text":"playing","start":631.77,"end":632.09},{"text":"field","start":632.09,"end":632.49},{"text":"for","start":632.73,"end":633.05},{"text":"fair","start":633.05,"end":633.33},{"text":"and","start":633.33,"end":633.61},{"text":"effective","start":633.61,"end":634.13},{"text":"domestic","start":634.13,"end":634.81},{"text":"resource","start":634.81,"end":635.29},{"text":"mobilization.","start":635.29,"end":635.93}]}]},{"sentences":[{"text":"While acknowledging the diversity of national approaches, Brazil emphasizes that gross basis taxation remains the most viable solution to ensure that source jurisdictions can tax services consumed or used within their territory.","start":636.81,"end":654.94,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs Net Basis Taxation","description":"Whether to tax services on a gross withholding basis or on net income, balancing simplicity and administrability against risks of market distortion and over/under-taxation. Positions ranged from supporting gross basis for capacity-constrained administrations to preferring net taxation with capacity-building."},{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"While","start":636.81,"end":637.17},{"text":"acknowledging","start":637.17,"end":637.97},{"text":"the","start":637.97,"end":638.25},{"text":"diversity","start":638.25,"end":638.889},{"text":"of","start":638.889,"end":639.13},{"text":"national","start":639.13,"end":639.45},{"text":"approaches,","start":639.53,"end":640.25},{"text":"Brazil","start":640.49,"end":641.05},{"text":"emphasizes","start":641.05,"end":641.77},{"text":"that","start":641.77,"end":642.01},{"text":"gross","start":642.01,"end":642.41},{"text":"basis","start":642.73,"end":643.29},{"text":"taxation","start":643.29,"end":643.93},{"text":"remains","start":644.33,"end":644.85},{"text":"the","start":644.85,"end":645.09},{"text":"most","start":645.09,"end":645.33},{"text":"viable","start":645.33,"end":645.77},{"text":"solution","start":645.85,"end":646.41},{"text":"to","start":646.81,"end":647.09},{"text":"ensure","start":647.09,"end":647.37},{"text":"that","start":647.45,"end":647.77},{"text":"source","start":647.77,"end":648.25},{"text":"jurisdictions","start":648.25,"end":649.05},{"text":"can","start":649.66,"end":649.86},{"text":"tax","start":649.86,"end":650.22},{"text":"services","start":650.54,"end":650.94},{"text":"consumed","start":652.3,"end":653.02},{"text":"or","start":653.02,"end":653.26},{"text":"used","start":653.26,"end":653.58},{"text":"within","start":653.58,"end":653.94},{"text":"their","start":653.94,"end":654.26},{"text":"territory.","start":654.26,"end":654.94}]},{"text":"Gross basis withholding offers a simple, efficient, predictable and administrable approach suitable for countries with limited fiscal and enforcement capacity, thus avoiding the complexities of determining net income across borders.","start":655.5,"end":671.82,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs Net Basis Taxation","description":"Whether to tax services on a gross withholding basis or on net income, balancing simplicity and administrability against risks of market distortion and over/under-taxation. Positions ranged from supporting gross basis for capacity-constrained administrations to preferring net taxation with capacity-building."}],"words":[{"text":"Gross","start":655.5,"end":655.98},{"text":"basis","start":656.06,"end":656.66},{"text":"withholding","start":656.66,"end":657.38},{"text":"offers","start":657.38,"end":657.86},{"text":"a","start":657.86,"end":658.02},{"text":"simple,","start":658.02,"end":658.54},{"text":"efficient,","start":658.62,"end":659.34},{"text":"predictable","start":659.42,"end":660.1},{"text":"and","start":660.1,"end":660.34},{"text":"administrable","start":660.34,"end":661.18},{"text":"approach","start":661.26,"end":661.66},{"text":"suitable","start":662.22,"end":662.82},{"text":"for","start":662.82,"end":663.1},{"text":"countries","start":663.1,"end":663.42},{"text":"with","start":663.42,"end":663.74},{"text":"limited","start":663.74,"end":664.22},{"text":"fiscal","start":664.22,"end":664.86},{"text":"and","start":664.94,"end":665.3},{"text":"enforcement","start":665.3,"end":666.02},{"text":"capacity,","start":666.02,"end":666.7},{"text":"thus","start":666.94,"end":667.38},{"text":"avoiding","start":667.38,"end":667.94},{"text":"the","start":667.94,"end":668.14},{"text":"complexities","start":668.14,"end":668.82},{"text":"of","start":668.82,"end":669.06},{"text":"determining","start":669.06,"end":669.7},{"text":"net","start":669.7,"end":669.98},{"text":"income","start":669.98,"end":670.54},{"text":"across","start":670.54,"end":670.94},{"text":"borders.","start":671.1,"end":671.82}]},{"text":"We should design tax rules that are normatively sound, enforceable and tailored to the realities of countries with limited resources.","start":672.62,"end":681.49,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"We","start":672.62,"end":672.94},{"text":"should","start":672.94,"end":673.22},{"text":"design","start":673.22,"end":673.58},{"text":"tax","start":673.66,"end":674.06},{"text":"rules","start":674.06,"end":674.5},{"text":"that","start":674.5,"end":674.74},{"text":"are","start":674.74,"end":674.98},{"text":"normatively","start":674.98,"end":675.66},{"text":"sound,","start":675.82,"end":676.3},{"text":"enforceable","start":676.85,"end":677.49},{"text":"and","start":677.49,"end":677.73},{"text":"tailored","start":677.73,"end":678.21},{"text":"to","start":678.21,"end":678.41},{"text":"the","start":678.41,"end":678.57},{"text":"realities","start":678.57,"end":679.05},{"text":"of","start":679.05,"end":679.33},{"text":"countries","start":679.33,"end":679.65},{"text":"with","start":680.05,"end":680.37},{"text":"limited","start":680.37,"end":680.85},{"text":"resources.","start":680.85,"end":681.49}]},{"text":"Capacity building and technical assistance will be essential for successful implementation, as will the inclusion of model normative language.","start":682.29,"end":690.85,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."},{"key":"treaty-compatibility","label":"Compatibility with Existing Tax Treaties","description":"Ensuring new protocols complement and coordinate with existing bilateral treaties and international models (e.g., UN Model Articles 12A/12B/12C) and considering multilateral instruments to update outdated treaty provisions. Delegations stressed avoiding fragmentation and maintaining stability."}],"words":[{"text":"Capacity","start":682.29,"end":682.97},{"text":"building","start":682.97,"end":683.29},{"text":"and","start":683.29,"end":683.57},{"text":"technical","start":683.57,"end":684.05},{"text":"assistance","start":684.05,"end":684.57},{"text":"will","start":684.57,"end":684.81},{"text":"be","start":684.81,"end":685.01},{"text":"essential","start":685.01,"end":685.49},{"text":"for","start":685.49,"end":685.85},{"text":"successful","start":685.85,"end":686.45},{"text":"implementation,","start":686.45,"end":687.25},{"text":"as","start":687.65,"end":687.97},{"text":"will","start":687.97,"end":688.21},{"text":"the","start":688.21,"end":688.41},{"text":"inclusion","start":688.41,"end":689.01},{"text":"of","start":689.01,"end":689.29},{"text":"model","start":689.29,"end":689.77},{"text":"normative","start":689.77,"end":690.37},{"text":"language.","start":690.37,"end":690.85}]},{"text":"We should consider the adoption of the United nations model which recognizes source taxation rights on fees for technical services.","start":691.33,"end":699.89,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."},{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"We","start":691.33,"end":691.65},{"text":"should","start":691.65,"end":691.93},{"text":"consider","start":691.93,"end":692.29},{"text":"the","start":692.449,"end":692.729},{"text":"adoption","start":692.729,"end":693.17},{"text":"of","start":693.17,"end":693.29},{"text":"the","start":693.29,"end":693.45},{"text":"United","start":693.45,"end":693.73},{"text":"nations","start":693.81,"end":694.37},{"text":"model","start":694.37,"end":694.85},{"text":"which","start":695.01,"end":695.33},{"text":"recognizes","start":695.33,"end":696.17},{"text":"source","start":696.17,"end":696.65},{"text":"taxation","start":696.65,"end":697.25},{"text":"rights","start":697.25,"end":697.65},{"text":"on","start":697.97,"end":698.33},{"text":"fees","start":698.33,"end":698.69},{"text":"for","start":698.69,"end":698.93},{"text":"technical","start":698.93,"end":699.49},{"text":"services.","start":699.49,"end":699.89}]}]},{"sentences":[{"text":"Finally, international tax cooperation should be based on minimal standards for countries to retain the ability to adopt broader rules in line with their development strategies.","start":700.69,"end":712.54,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"Finally,","start":700.69,"end":701.33},{"text":"international","start":702.22,"end":702.46},{"text":"tax","start":702.78,"end":703.14},{"text":"cooperation","start":703.14,"end":703.86},{"text":"should","start":703.86,"end":704.1},{"text":"be","start":704.1,"end":704.3},{"text":"based","start":704.3,"end":704.58},{"text":"on","start":704.58,"end":704.9},{"text":"minimal","start":704.9,"end":705.42},{"text":"standards","start":705.42,"end":705.98},{"text":"for","start":706.22,"end":706.54},{"text":"countries","start":706.54,"end":706.86},{"text":"to","start":706.86,"end":707.14},{"text":"retain","start":707.14,"end":707.54},{"text":"the","start":707.54,"end":707.74},{"text":"ability","start":707.74,"end":708.18},{"text":"to","start":708.18,"end":708.42},{"text":"adopt","start":708.42,"end":708.94},{"text":"broader","start":709.26,"end":709.82},{"text":"rules","start":709.82,"end":710.22},{"text":"in","start":710.22,"end":710.54},{"text":"line","start":710.54,"end":710.78},{"text":"with","start":710.78,"end":711.02},{"text":"their","start":711.02,"end":711.26},{"text":"development","start":711.26,"end":711.58},{"text":"strategies.","start":711.82,"end":712.54}]},{"text":"Likewise, fairness in the allocation of taxing rights, progressivity and support for developing countries fiscal capacities must guide this process.","start":713.02,"end":723.26,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."},{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"Likewise,","start":713.02,"end":713.74},{"text":"fairness","start":713.74,"end":714.34},{"text":"in","start":714.34,"end":714.58},{"text":"the","start":714.58,"end":714.74},{"text":"allocation","start":714.74,"end":715.26},{"text":"of","start":715.26,"end":715.5},{"text":"taxing","start":715.5,"end":715.98},{"text":"rights,","start":715.98,"end":716.3},{"text":"progressivity","start":716.94,"end":717.9},{"text":"and","start":717.979,"end":718.38},{"text":"support","start":718.38,"end":718.78},{"text":"for","start":718.86,"end":719.18},{"text":"developing","start":719.18,"end":719.7},{"text":"countries","start":719.7,"end":719.98},{"text":"fiscal","start":720.22,"end":720.74},{"text":"capacities","start":720.74,"end":721.42},{"text":"must","start":721.74,"end":722.14},{"text":"guide","start":722.14,"end":722.58},{"text":"this","start":722.58,"end":722.9},{"text":"process.","start":722.9,"end":723.26}]},{"text":"We look forward to working with all delegations to craft a protocol that is balanced, operational and responsive to the structural challenges faced by developing countries.","start":723.82,"end":735.31,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"We","start":723.82,"end":724.14},{"text":"look","start":724.14,"end":724.38},{"text":"forward","start":724.38,"end":724.66},{"text":"to","start":724.66,"end":724.98},{"text":"working","start":724.98,"end":725.34},{"text":"with","start":725.42,"end":725.78},{"text":"all","start":725.78,"end":726.1},{"text":"delegations","start":726.1,"end":726.74},{"text":"to","start":726.74,"end":727.02},{"text":"craft","start":727.02,"end":727.58},{"text":"a","start":727.95,"end":728.11},{"text":"protocol","start":728.11,"end":728.67},{"text":"that","start":728.67,"end":728.87},{"text":"is","start":728.87,"end":729.07},{"text":"balanced,","start":729.07,"end":729.71},{"text":"operational","start":729.95,"end":730.67},{"text":"and","start":730.75,"end":731.15},{"text":"responsive","start":731.23,"end":732.03},{"text":"to","start":732.19,"end":732.47},{"text":"the","start":732.47,"end":732.63},{"text":"structural","start":732.63,"end":733.19},{"text":"challenges","start":733.19,"end":733.83},{"text":"faced","start":733.83,"end":734.23},{"text":"by","start":734.23,"end":734.43},{"text":"developing","start":734.43,"end":734.95},{"text":"countries.","start":734.95,"end":735.31}]},{"text":"Thank you.","start":735.39,"end":736.11,"topics":[],"words":[{"text":"Thank","start":735.39,"end":735.79},{"text":"you.","start":735.79,"end":736.11}]}]}],"speaker":{"name":null,"affiliation":"BRA","affiliation_full":"Brazil","group":null,"function":"Representative"}},{"statement_number":7,"paragraphs":[{"sentences":[{"text":"Thank you. Distinguished Delegate of Chile, followed by Norway.","start":739.07,"end":741.95,"topics":[],"words":[{"text":"Thank","start":739.07,"end":739.39},{"text":"you.","start":739.39,"end":739.55},{"text":"Distinguished","start":739.55,"end":740.11},{"text":"Delegate","start":740.11,"end":740.47},{"text":"of","start":740.47,"end":740.67},{"text":"Chile,","start":740.67,"end":740.99},{"text":"followed","start":740.99,"end":741.31},{"text":"by","start":741.31,"end":741.47},{"text":"Norway.","start":741.47,"end":741.95}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":8,"paragraphs":[{"sentences":[{"text":"Thank you very much, Chairman.","start":744.67,"end":746.59,"topics":[],"words":[{"text":"Thank","start":744.67,"end":745.03},{"text":"you","start":745.03,"end":745.19},{"text":"very","start":745.19,"end":745.39},{"text":"much,","start":745.39,"end":745.71},{"text":"Chairman.","start":746.03,"end":746.59}]},{"text":"We'd like to thank the Bureau and the CO leads for the work they've undertaken and for opening up this space for substantive discussions on these protocols.","start":746.67,"end":753.87,"topics":[],"words":[{"text":"We'd","start":746.67,"end":747.07},{"text":"like","start":747.07,"end":747.15},{"text":"to","start":747.15,"end":747.23},{"text":"thank","start":747.23,"end":747.39},{"text":"the","start":747.39,"end":747.47},{"text":"Bureau","start":747.47,"end":747.75},{"text":"and","start":747.75,"end":747.87},{"text":"the","start":747.87,"end":747.99},{"text":"CO","start":747.99,"end":748.19},{"text":"leads","start":748.19,"end":748.63},{"text":"for","start":748.63,"end":748.79},{"text":"the","start":748.79,"end":748.91},{"text":"work","start":748.91,"end":749.07},{"text":"they've","start":749.07,"end":749.35},{"text":"undertaken","start":749.35,"end":749.79},{"text":"and","start":749.79,"end":749.99},{"text":"for","start":749.99,"end":750.15},{"text":"opening","start":750.15,"end":750.47},{"text":"up","start":750.47,"end":750.63},{"text":"this","start":750.63,"end":750.83},{"text":"space","start":750.83,"end":751.11},{"text":"for","start":751.11,"end":751.47},{"text":"substantive","start":751.87,"end":752.51},{"text":"discussions","start":752.51,"end":752.91},{"text":"on","start":752.91,"end":753.07},{"text":"these","start":753.07,"end":753.23},{"text":"protocols.","start":753.23,"end":753.87}]},{"text":"Protocol 1 for Chile, it is a priority that the treatment of cross border services reflect the transformation of our economies.","start":754.47,"end":762.07,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"Protocol","start":754.47,"end":754.95},{"text":"1","start":754.95,"end":755.27},{"text":"for","start":755.43,"end":755.75},{"text":"Chile,","start":755.75,"end":756.03},{"text":"it","start":756.03,"end":756.19},{"text":"is","start":756.19,"end":756.31},{"text":"a","start":756.31,"end":756.43},{"text":"priority","start":756.43,"end":756.87},{"text":"that","start":756.87,"end":757.11},{"text":"the","start":757.11,"end":757.35},{"text":"treatment","start":757.35,"end":757.79},{"text":"of","start":757.79,"end":757.99},{"text":"cross","start":757.99,"end":758.35},{"text":"border","start":758.35,"end":758.75},{"text":"services","start":758.75,"end":759.11},{"text":"reflect","start":759.43,"end":759.95},{"text":"the","start":759.95,"end":760.19},{"text":"transformation","start":760.19,"end":760.95},{"text":"of","start":761.03,"end":761.31},{"text":"our","start":761.31,"end":761.51},{"text":"economies.","start":761.51,"end":762.07}]},{"text":"The expansion of trade and digital services which are offshored, has made clear that there are limitations in the rules exclusively based on physical presence.","start":762.87,"end":773.43,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."},{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"The","start":762.87,"end":763.15},{"text":"expansion","start":763.15,"end":763.83},{"text":"of","start":763.99,"end":764.35},{"text":"trade","start":764.35,"end":764.63},{"text":"and","start":764.63,"end":764.83},{"text":"digital","start":764.83,"end":765.11},{"text":"services","start":765.27,"end":765.67},{"text":"which","start":765.83,"end":766.15},{"text":"are","start":766.15,"end":766.47},{"text":"offshored,","start":767.11,"end":767.83},{"text":"has","start":767.83,"end":768.19},{"text":"made","start":768.19,"end":768.55},{"text":"clear","start":768.55,"end":768.95},{"text":"that","start":769.43,"end":769.83},{"text":"there","start":769.909,"end":770.189},{"text":"are","start":770.189,"end":770.39},{"text":"limitations","start":770.39,"end":770.99},{"text":"in","start":770.99,"end":771.23},{"text":"the","start":771.23,"end":771.39},{"text":"rules","start":771.39,"end":771.67},{"text":"exclusively","start":771.67,"end":772.23},{"text":"based","start":772.23,"end":772.43},{"text":"on","start":772.43,"end":772.59},{"text":"physical","start":772.59,"end":772.95},{"text":"presence.","start":772.95,"end":773.43}]},{"text":"That means in many instances that there are tax bases which do not actually reflect the value added in our countries.","start":773.75,"end":781.18,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"That","start":773.75,"end":774.03},{"text":"means","start":774.03,"end":774.23},{"text":"in","start":774.23,"end":774.43},{"text":"many","start":774.43,"end":774.63},{"text":"instances","start":774.63,"end":775.19},{"text":"that","start":775.27,"end":775.59},{"text":"there","start":775.59,"end":775.87},{"text":"are","start":775.87,"end":776.19},{"text":"tax","start":776.19,"end":776.51},{"text":"bases","start":776.51,"end":777.07},{"text":"which","start":777.07,"end":777.31},{"text":"do","start":777.31,"end":777.55},{"text":"not","start":777.55,"end":777.83},{"text":"actually","start":777.91,"end":778.31},{"text":"reflect","start":778.31,"end":778.95},{"text":"the","start":778.95,"end":779.35},{"text":"value","start":779.9,"end":780.14},{"text":"added","start":780.14,"end":780.46},{"text":"in","start":780.46,"end":780.66},{"text":"our","start":780.66,"end":780.86},{"text":"countries.","start":780.86,"end":781.18}]}]},{"sentences":[{"text":"Our position is that the Convention should enable modern nexus criteria and assignation of profits, recognizing the economic, substantive economic links between the lender and the market and the provision the provider and the market.","start":781.82,"end":795.22,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"Our","start":781.82,"end":782.1},{"text":"position","start":782.1,"end":782.38},{"text":"is","start":782.46,"end":782.74},{"text":"that","start":782.74,"end":782.94},{"text":"the","start":782.94,"end":783.1},{"text":"Convention","start":783.1,"end":783.74},{"text":"should","start":783.82,"end":784.22},{"text":"enable","start":784.22,"end":784.7},{"text":"modern","start":784.94,"end":785.5},{"text":"nexus","start":785.98,"end":786.7},{"text":"criteria","start":786.78,"end":787.58},{"text":"and","start":787.66,"end":788.02},{"text":"assignation","start":788.02,"end":788.66},{"text":"of","start":788.66,"end":788.82},{"text":"profits,","start":788.82,"end":789.18},{"text":"recognizing","start":789.18,"end":789.78},{"text":"the","start":789.78,"end":789.94},{"text":"economic,","start":789.94,"end":790.22},{"text":"substantive","start":790.46,"end":790.98},{"text":"economic","start":790.98,"end":791.22},{"text":"links","start":791.22,"end":791.58},{"text":"between","start":791.58,"end":791.78},{"text":"the","start":791.78,"end":792.02},{"text":"lender","start":792.02,"end":792.3},{"text":"and","start":792.3,"end":792.46},{"text":"the","start":792.46,"end":792.58},{"text":"market","start":792.58,"end":792.86},{"text":"and","start":792.94,"end":793.34},{"text":"the","start":793.34,"end":793.62},{"text":"provision","start":793.62,"end":794.06},{"text":"the","start":794.14,"end":794.42},{"text":"provider","start":794.42,"end":794.82},{"text":"and","start":794.82,"end":794.94},{"text":"the","start":794.94,"end":795.02},{"text":"market.","start":795.02,"end":795.22}]},{"text":"Excuse me.","start":795.22,"end":795.82,"topics":[],"words":[{"text":"Excuse","start":795.22,"end":795.619},{"text":"me.","start":795.619,"end":795.82}]},{"text":"And strengthen the capacity of States, particularly developing States, to excise their tax rights without generating excessive administrative burdens.","start":795.82,"end":804.06,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"And","start":795.82,"end":796.02},{"text":"strengthen","start":796.02,"end":796.38},{"text":"the","start":796.38,"end":796.54},{"text":"capacity","start":796.54,"end":796.82},{"text":"of","start":796.82,"end":796.94},{"text":"States,","start":796.94,"end":797.18},{"text":"particularly","start":797.18,"end":797.78},{"text":"developing","start":797.78,"end":798.38},{"text":"States,","start":798.54,"end":798.94},{"text":"to","start":799.34,"end":799.74},{"text":"excise","start":799.82,"end":800.38},{"text":"their","start":800.38,"end":800.7},{"text":"tax","start":800.7,"end":801.1},{"text":"rights","start":801.26,"end":801.62},{"text":"without","start":801.62,"end":801.94},{"text":"generating","start":801.94,"end":802.5},{"text":"excessive","start":802.5,"end":802.94},{"text":"administrative","start":802.94,"end":803.5},{"text":"burdens.","start":803.5,"end":804.06}]},{"text":"Protocol 2 Chillo values the clear procedures here to prevent and resolve tax disputes.","start":804.14,"end":810.05,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"Protocol","start":804.14,"end":804.7},{"text":"2","start":804.7,"end":805.02},{"text":"Chillo","start":805.41,"end":805.89},{"text":"values","start":805.89,"end":806.49},{"text":"the","start":806.49,"end":806.85},{"text":"clear","start":806.85,"end":807.17},{"text":"procedures","start":807.17,"end":807.73},{"text":"here","start":807.73,"end":808.01},{"text":"to","start":808.01,"end":808.25},{"text":"prevent","start":808.25,"end":808.57},{"text":"and","start":808.57,"end":808.81},{"text":"resolve","start":808.81,"end":809.17},{"text":"tax","start":809.17,"end":809.45},{"text":"disputes.","start":809.45,"end":810.05}]}]},{"sentences":[{"text":"An effective architecture in this area doesn't just offer legal certainty and avoid double taxation or double non taxation.","start":812.37,"end":818.85,"topics":[],"words":[{"text":"An","start":812.37,"end":812.65},{"text":"effective","start":812.65,"end":813.01},{"text":"architecture","start":813.01,"end":813.53},{"text":"in","start":813.53,"end":813.65},{"text":"this","start":813.65,"end":813.77},{"text":"area","start":813.77,"end":813.93},{"text":"doesn't","start":813.93,"end":814.21},{"text":"just","start":814.21,"end":814.33},{"text":"offer","start":814.33,"end":814.53},{"text":"legal","start":814.53,"end":814.89},{"text":"certainty","start":814.89,"end":815.33},{"text":"and","start":815.33,"end":815.57},{"text":"avoid","start":815.57,"end":816.05},{"text":"double","start":816.37,"end":816.85},{"text":"taxation","start":816.85,"end":817.45},{"text":"or","start":817.45,"end":817.65},{"text":"double","start":817.65,"end":818.01},{"text":"non","start":818.01,"end":818.29},{"text":"taxation.","start":818.29,"end":818.85}]},{"text":"It also bolsters trust between administrations and promotes long term cooperation.","start":819.09,"end":823.65,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"It","start":819.09,"end":819.41},{"text":"also","start":819.41,"end":819.73},{"text":"bolsters","start":819.73,"end":820.41},{"text":"trust","start":820.41,"end":820.85},{"text":"between","start":820.85,"end":821.17},{"text":"administrations","start":821.249,"end":822.05},{"text":"and","start":822.05,"end":822.21},{"text":"promotes","start":822.21,"end":822.61},{"text":"long","start":822.61,"end":822.81},{"text":"term","start":822.81,"end":823.01},{"text":"cooperation.","start":823.01,"end":823.65}]},{"text":"In our view, these mechanisms should guarantee a level playing field for all parties, ensuring that there is transparency in proceedings and allowing all States to fully participate with support to develop their technical capacity when necessary.","start":824.29,"end":840.08,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"In","start":824.29,"end":824.57},{"text":"our","start":824.57,"end":824.77},{"text":"view,","start":824.77,"end":825.09},{"text":"these","start":825.09,"end":825.45},{"text":"mechanisms","start":825.45,"end":826.25},{"text":"should","start":826.25,"end":826.61},{"text":"guarantee","start":826.61,"end":827.41},{"text":"a","start":827.41,"end":827.73},{"text":"level","start":827.73,"end":828.05},{"text":"playing","start":828.05,"end":828.37},{"text":"field","start":828.37,"end":828.69},{"text":"for","start":828.69,"end":828.97},{"text":"all","start":828.97,"end":829.21},{"text":"parties,","start":829.21,"end":829.73},{"text":"ensuring","start":829.73,"end":830.13},{"text":"that","start":830.13,"end":830.33},{"text":"there","start":830.33,"end":830.49},{"text":"is","start":830.49,"end":830.65},{"text":"transparency","start":830.65,"end":831.29},{"text":"in","start":831.29,"end":831.53},{"text":"proceedings","start":831.53,"end":832.21},{"text":"and","start":832.37,"end":832.77},{"text":"allowing","start":832.85,"end":833.33},{"text":"all","start":833.33,"end":833.61},{"text":"States","start":833.61,"end":833.93},{"text":"to","start":833.93,"end":834.29},{"text":"fully","start":834.8,"end":835.08},{"text":"participate","start":835.08,"end":835.84},{"text":"with","start":836.16,"end":836.56},{"text":"support","start":836.56,"end":836.96},{"text":"to","start":836.96,"end":837.28},{"text":"develop","start":837.28,"end":837.6},{"text":"their","start":837.6,"end":837.92},{"text":"technical","start":837.92,"end":838.48},{"text":"capacity","start":838.48,"end":839.16},{"text":"when","start":839.16,"end":839.44},{"text":"necessary.","start":839.44,"end":840.08}]},{"text":"On both matters, we highlight the importance of taking advantage of diagnostics and tools generated in various forums and levels of cooperation, integrating lessons learned so that the Convention can be built on a solid framework and adapted to the reality of each of our countries.","start":841.2,"end":857.6,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."},{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"On","start":841.2,"end":841.56},{"text":"both","start":841.56,"end":841.84},{"text":"matters,","start":841.84,"end":842.24},{"text":"we","start":842.24,"end":842.4},{"text":"highlight","start":842.4,"end":842.72},{"text":"the","start":842.72,"end":842.88},{"text":"importance","start":842.88,"end":843.28},{"text":"of","start":843.28,"end":843.68},{"text":"taking","start":843.68,"end":844},{"text":"advantage","start":844,"end":844.68},{"text":"of","start":844.68,"end":844.96},{"text":"diagnostics","start":844.96,"end":845.68},{"text":"and","start":845.68,"end":845.92},{"text":"tools","start":845.92,"end":846.28},{"text":"generated","start":846.28,"end":846.64},{"text":"in","start":846.64,"end":846.8},{"text":"various","start":846.8,"end":847.12},{"text":"forums","start":848.88,"end":849.4},{"text":"and","start":849.4,"end":849.6},{"text":"levels","start":849.6,"end":849.92},{"text":"of","start":849.92,"end":850},{"text":"cooperation,","start":850,"end":850.56},{"text":"integrating","start":850.72,"end":851.32},{"text":"lessons","start":851.32,"end":851.72},{"text":"learned","start":851.72,"end":851.96},{"text":"so","start":851.96,"end":852.08},{"text":"that","start":852.08,"end":852.2},{"text":"the","start":852.2,"end":852.36},{"text":"Convention","start":852.36,"end":852.84},{"text":"can","start":852.84,"end":853},{"text":"be","start":853,"end":853.28},{"text":"built","start":853.44,"end":853.84},{"text":"on","start":853.84,"end":854.04},{"text":"a","start":854.04,"end":854.32},{"text":"solid","start":854.48,"end":854.96},{"text":"framework","start":854.96,"end":855.32},{"text":"and","start":855.32,"end":855.48},{"text":"adapted","start":855.48,"end":855.84},{"text":"to","start":855.84,"end":855.96},{"text":"the","start":855.96,"end":856.08},{"text":"reality","start":856.08,"end":856.56},{"text":"of","start":856.56,"end":856.84},{"text":"each","start":856.84,"end":857},{"text":"of","start":857,"end":857.16},{"text":"our","start":857.16,"end":857.32},{"text":"countries.","start":857.32,"end":857.6}]},{"text":"Chile reiterates its readiness to work constructively so that these protocols can deliver our aspirations in terms of effective commitments oriented towards more fair, transparent and inclusive taxation at international level.","start":857.6,"end":871.39,"topics":[],"words":[{"text":"Chile","start":857.6,"end":858},{"text":"reiterates","start":858,"end":858.56},{"text":"its","start":858.56,"end":858.84},{"text":"readiness","start":858.84,"end":859.32},{"text":"to","start":859.32,"end":859.56},{"text":"work","start":859.56,"end":859.76},{"text":"constructively","start":859.76,"end":860.44},{"text":"so","start":860.44,"end":860.68},{"text":"that","start":860.68,"end":860.84},{"text":"these","start":860.84,"end":861.08},{"text":"protocols","start":861.08,"end":861.84},{"text":"can","start":862.55,"end":862.79},{"text":"deliver","start":863.27,"end":863.67},{"text":"our","start":863.67,"end":863.99},{"text":"aspirations","start":863.99,"end":864.71},{"text":"in","start":864.79,"end":865.11},{"text":"terms","start":865.11,"end":865.35},{"text":"of","start":865.35,"end":865.59},{"text":"effective","start":865.59,"end":866.19},{"text":"commitments","start":866.19,"end":866.71},{"text":"oriented","start":866.71,"end":867.23},{"text":"towards","start":867.23,"end":867.67},{"text":"more","start":867.91,"end":868.23},{"text":"fair,","start":868.23,"end":868.51},{"text":"transparent","start":868.51,"end":869.07},{"text":"and","start":869.07,"end":869.23},{"text":"inclusive","start":869.23,"end":869.67},{"text":"taxation","start":869.67,"end":870.31},{"text":"at","start":870.31,"end":870.63},{"text":"international","start":870.63,"end":870.95},{"text":"level.","start":871.03,"end":871.39}]}]},{"sentences":[{"text":"Thank you.","start":871.39,"end":871.91,"topics":[],"words":[{"text":"Thank","start":871.39,"end":871.67},{"text":"you.","start":871.67,"end":871.91}]}]}],"speaker":{"name":null,"affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Representative"}},{"statement_number":9,"paragraphs":[{"sentences":[{"text":"Thank you.","start":875.19,"end":875.83,"topics":[],"words":[{"text":"Thank","start":875.19,"end":875.55},{"text":"you.","start":875.55,"end":875.83}]},{"text":"Thank you.","start":875.83,"end":876.31,"topics":[],"words":[{"text":"Thank","start":875.83,"end":876.23},{"text":"you.","start":876.23,"end":876.31}]},{"text":"Delegate of Norway, followed by United Kingdom.","start":876.31,"end":878.55,"topics":[],"words":[{"text":"Delegate","start":876.31,"end":876.71},{"text":"of","start":876.71,"end":876.83},{"text":"Norway,","start":876.83,"end":877.19},{"text":"followed","start":877.19,"end":877.47},{"text":"by","start":877.47,"end":877.63},{"text":"United","start":877.63,"end":877.91},{"text":"Kingdom.","start":877.99,"end":878.55}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":10,"paragraphs":[{"sentences":[{"text":"Thank you.","start":883.03,"end":883.67,"topics":[],"words":[{"text":"Thank","start":883.03,"end":883.39},{"text":"you.","start":883.39,"end":883.67}]},{"text":"Thank you so much.","start":883.75,"end":884.59,"topics":[],"words":[{"text":"Thank","start":883.75,"end":884.07},{"text":"you","start":884.07,"end":884.19},{"text":"so","start":884.19,"end":884.35},{"text":"much.","start":884.35,"end":884.59}]},{"text":"Chair, Distinguished colleagues.","start":884.59,"end":886.63,"topics":[],"words":[{"text":"Chair,","start":884.59,"end":884.95},{"text":"Distinguished","start":885.27,"end":886.03},{"text":"colleagues.","start":886.03,"end":886.63}]},{"text":"Norway is pleased to continue its active engagement in this important process as we Enter the second substantial session.","start":887.68,"end":895.52,"topics":[],"words":[{"text":"Norway","start":887.68,"end":887.96},{"text":"is","start":887.96,"end":888.24},{"text":"pleased","start":888.24,"end":888.64},{"text":"to","start":888.64,"end":888.88},{"text":"continue","start":888.88,"end":889.2},{"text":"its","start":889.28,"end":889.64},{"text":"active","start":889.64,"end":890.12},{"text":"engagement","start":890.12,"end":890.84},{"text":"in","start":890.84,"end":891.08},{"text":"this","start":891.08,"end":891.28},{"text":"important","start":891.28,"end":891.6},{"text":"process","start":891.76,"end":892.16},{"text":"as","start":892.56,"end":892.84},{"text":"we","start":892.84,"end":893},{"text":"Enter","start":893,"end":893.24},{"text":"the","start":893.24,"end":893.48},{"text":"second","start":893.48,"end":893.76},{"text":"substantial","start":894,"end":894.8},{"text":"session.","start":894.96,"end":895.52}]},{"text":"We would like to thank the Chair, the CO Lead and the Secretariat for the leadership in guiding the discussions in the first substantial session and the work streams, and for continuing their leadership in this session as well.","start":896.64,"end":910.8,"topics":[],"words":[{"text":"We","start":896.64,"end":896.92},{"text":"would","start":896.92,"end":897.08},{"text":"like","start":897.08,"end":897.24},{"text":"to","start":897.24,"end":897.4},{"text":"thank","start":897.4,"end":897.64},{"text":"the","start":897.64,"end":897.84},{"text":"Chair,","start":897.84,"end":898.16},{"text":"the","start":898.8,"end":899.12},{"text":"CO","start":899.12,"end":899.4},{"text":"Lead","start":899.4,"end":899.76},{"text":"and","start":900,"end":900.28},{"text":"the","start":900.28,"end":900.44},{"text":"Secretariat","start":900.44,"end":901.28},{"text":"for","start":901.52,"end":901.8},{"text":"the","start":901.8,"end":902},{"text":"leadership","start":902,"end":902.44},{"text":"in","start":902.44,"end":902.6},{"text":"guiding","start":902.6,"end":902.92},{"text":"the","start":902.92,"end":903.08},{"text":"discussions","start":903.08,"end":903.68},{"text":"in","start":903.84,"end":904.12},{"text":"the","start":904.12,"end":904.28},{"text":"first","start":904.28,"end":904.52},{"text":"substantial","start":904.52,"end":905.24},{"text":"session","start":905.24,"end":905.76},{"text":"and","start":906.16,"end":906.44},{"text":"the","start":906.44,"end":906.6},{"text":"work","start":906.6,"end":906.8},{"text":"streams,","start":906.8,"end":907.52},{"text":"and","start":907.84,"end":908.16},{"text":"for","start":908.16,"end":908.36},{"text":"continuing","start":908.36,"end":908.8},{"text":"their","start":908.8,"end":909.04},{"text":"leadership","start":909.04,"end":909.52},{"text":"in","start":909.52,"end":909.72},{"text":"this","start":909.72,"end":909.92},{"text":"session","start":909.92,"end":910.24},{"text":"as","start":910.24,"end":910.48},{"text":"well.","start":910.48,"end":910.8}]}]},{"sentences":[{"text":"We look forward to our deliberations this week on the two early protocols on the taxation of cross border services and on the resolution of tax disputes.","start":911.84,"end":922.39,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."},{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"We","start":911.84,"end":912.12},{"text":"look","start":912.12,"end":912.32},{"text":"forward","start":912.32,"end":912.6},{"text":"to","start":912.6,"end":912.84},{"text":"our","start":912.84,"end":913.08},{"text":"deliberations","start":913.08,"end":913.84},{"text":"this","start":913.84,"end":914.16},{"text":"week","start":914.16,"end":914.48},{"text":"on","start":914.87,"end":914.99},{"text":"the","start":914.99,"end":915.15},{"text":"two","start":915.15,"end":915.31},{"text":"early","start":915.31,"end":915.59},{"text":"protocols","start":915.59,"end":916.47},{"text":"on","start":917.11,"end":917.39},{"text":"the","start":917.39,"end":917.55},{"text":"taxation","start":917.55,"end":918.07},{"text":"of","start":918.07,"end":918.27},{"text":"cross","start":918.27,"end":918.55},{"text":"border","start":918.55,"end":918.91},{"text":"services","start":918.91,"end":919.27},{"text":"and","start":919.83,"end":920.15},{"text":"on","start":920.15,"end":920.35},{"text":"the","start":920.35,"end":920.47},{"text":"resolution","start":920.47,"end":921.03},{"text":"of","start":921.11,"end":921.43},{"text":"tax","start":921.43,"end":921.75},{"text":"disputes.","start":921.75,"end":922.39}]},{"text":"Chair the UN's convening power should be leveraged to forge widely supported and effective solutions.","start":923.59,"end":930.789,"topics":[],"words":[{"text":"Chair","start":923.59,"end":923.99},{"text":"the","start":924.15,"end":924.47},{"text":"UN's","start":924.47,"end":924.99},{"text":"convening","start":924.99,"end":925.51},{"text":"power","start":925.51,"end":925.83},{"text":"should","start":925.91,"end":926.19},{"text":"be","start":926.19,"end":926.35},{"text":"leveraged","start":926.35,"end":926.83},{"text":"to","start":926.83,"end":927.11},{"text":"forge","start":927.11,"end":927.59},{"text":"widely","start":927.67,"end":928.23},{"text":"supported","start":928.23,"end":928.95},{"text":"and","start":929.35,"end":929.67},{"text":"effective","start":929.67,"end":930.23},{"text":"solutions.","start":930.23,"end":930.789}]},{"text":"In doing so, we can raise global ambition on tax, strengthen capacity building and ensure inclusive representation, as well as support the fulfillment of the Sustainable Development Goals.","start":932.07,"end":945.75,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"In","start":932.07,"end":932.39},{"text":"doing","start":932.39,"end":932.71},{"text":"so,","start":932.71,"end":933.11},{"text":"we","start":933.19,"end":933.47},{"text":"can","start":933.47,"end":933.71},{"text":"raise","start":933.71,"end":934.15},{"text":"global","start":934.15,"end":934.51},{"text":"ambition","start":934.51,"end":934.99},{"text":"on","start":934.99,"end":935.23},{"text":"tax,","start":935.23,"end":935.51},{"text":"strengthen","start":936.07,"end":936.71},{"text":"capacity","start":936.71,"end":937.31},{"text":"building","start":937.31,"end":937.67},{"text":"and","start":938.23,"end":938.59},{"text":"ensure","start":938.59,"end":938.95},{"text":"inclusive","start":939.03,"end":939.75},{"text":"representation,","start":939.75,"end":940.55},{"text":"as","start":941.83,"end":941.95},{"text":"well","start":941.95,"end":942.11},{"text":"as","start":942.11,"end":942.27},{"text":"support","start":942.27,"end":942.55},{"text":"the","start":943.11,"end":943.39},{"text":"fulfillment","start":943.39,"end":943.91},{"text":"of","start":943.91,"end":944.11},{"text":"the","start":944.11,"end":944.31},{"text":"Sustainable","start":944.31,"end":944.83},{"text":"Development","start":944.83,"end":945.19},{"text":"Goals.","start":945.27,"end":945.75}]},{"text":"For both Protocols, it is essential that our further deliberations are grounded in a robust analytical framework.","start":946.79,"end":955.19,"topics":[{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"For","start":946.79,"end":947.11},{"text":"both","start":947.11,"end":947.43},{"text":"Protocols,","start":947.43,"end":948.31},{"text":"it","start":948.47,"end":948.75},{"text":"is","start":948.75,"end":948.99},{"text":"essential","start":948.99,"end":949.51},{"text":"that","start":949.83,"end":950.15},{"text":"our","start":950.15,"end":950.43},{"text":"further","start":950.43,"end":950.75},{"text":"deliberations","start":950.75,"end":951.51},{"text":"are","start":951.75,"end":952.11},{"text":"grounded","start":952.11,"end":952.63},{"text":"in","start":952.63,"end":952.87},{"text":"a","start":952.87,"end":953.07},{"text":"robust","start":953.07,"end":953.59},{"text":"analytical","start":953.67,"end":954.47},{"text":"framework.","start":954.55,"end":955.19}]},{"text":"This will maximize participation and ensure that we effectively address the objectives of this process.","start":956.23,"end":962.63,"topics":[],"words":[{"text":"This","start":956.23,"end":956.51},{"text":"will","start":956.51,"end":956.71},{"text":"maximize","start":956.71,"end":957.47},{"text":"participation","start":957.47,"end":958.31},{"text":"and","start":958.39,"end":958.79},{"text":"ensure","start":958.79,"end":959.19},{"text":"that","start":959.27,"end":959.55},{"text":"we","start":959.55,"end":959.75},{"text":"effectively","start":959.75,"end":960.39},{"text":"address","start":960.39,"end":960.79},{"text":"the","start":960.87,"end":961.15},{"text":"objectives","start":961.15,"end":961.79},{"text":"of","start":961.79,"end":962.03},{"text":"this","start":962.03,"end":962.27},{"text":"process.","start":962.27,"end":962.63}]}]},{"sentences":[{"text":"Furthermore, tackling tax evasion and avoidance of and other harmful tax practices which severely impact all countries require strong political will and constructive engagement from all stakeholders.","start":964.23,"end":978.09,"topics":[],"words":[{"text":"Furthermore,","start":964.23,"end":964.91},{"text":"tackling","start":964.91,"end":965.43},{"text":"tax","start":965.43,"end":965.67},{"text":"evasion","start":965.67,"end":966.31},{"text":"and","start":966.31,"end":966.51},{"text":"avoidance","start":966.51,"end":967.07},{"text":"of","start":967.07,"end":967.3},{"text":"and","start":967.45,"end":967.57},{"text":"other","start":967.57,"end":967.77},{"text":"harmful","start":967.77,"end":968.33},{"text":"tax","start":968.49,"end":968.89},{"text":"practices","start":968.89,"end":969.53},{"text":"which","start":970.09,"end":970.45},{"text":"severely","start":970.45,"end":971.01},{"text":"impact","start":971.01,"end":971.37},{"text":"all","start":971.45,"end":971.81},{"text":"countries","start":971.81,"end":972.17},{"text":"require","start":972.97,"end":973.49},{"text":"strong","start":973.49,"end":973.85},{"text":"political","start":973.85,"end":974.25},{"text":"will","start":974.41,"end":974.81},{"text":"and","start":975.21,"end":975.53},{"text":"constructive","start":975.53,"end":976.17},{"text":"engagement","start":976.17,"end":976.77},{"text":"from","start":976.77,"end":977.01},{"text":"all","start":977.01,"end":977.25},{"text":"stakeholders.","start":977.25,"end":978.09}]},{"text":"Building our discussions of fair allocation of taxing rights of income from cross border services on well documented economic principles will create a shared understanding of of both the issues at hand and implications of possible solutions.","start":979.61,"end":998.25,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."},{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."},{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"Building","start":979.61,"end":979.97},{"text":"our","start":979.97,"end":980.29},{"text":"discussions","start":980.29,"end":981.05},{"text":"of","start":981.13,"end":981.49},{"text":"fair","start":981.49,"end":981.81},{"text":"allocation","start":981.81,"end":982.49},{"text":"of","start":982.65,"end":982.93},{"text":"taxing","start":982.93,"end":983.53},{"text":"rights","start":983.53,"end":983.85},{"text":"of","start":983.93,"end":984.29},{"text":"income","start":984.29,"end":984.73},{"text":"from","start":984.73,"end":984.97},{"text":"cross","start":984.97,"end":985.29},{"text":"border","start":985.29,"end":985.65},{"text":"services","start":985.65,"end":986.01},{"text":"on","start":986.89,"end":987.21},{"text":"well","start":987.21,"end":987.49},{"text":"documented","start":987.49,"end":988.29},{"text":"economic","start":988.29,"end":988.65},{"text":"principles","start":988.81,"end":989.53},{"text":"will","start":990.17,"end":990.53},{"text":"create","start":990.53,"end":990.89},{"text":"a","start":991.21,"end":991.53},{"text":"shared","start":991.53,"end":991.93},{"text":"understanding","start":991.93,"end":992.73},{"text":"of","start":992.73,"end":992.98},{"text":"of","start":993.29,"end":993.45},{"text":"both","start":993.45,"end":993.69},{"text":"the","start":993.69,"end":993.93},{"text":"issues","start":993.93,"end":994.25},{"text":"at","start":994.25,"end":994.57},{"text":"hand","start":994.57,"end":994.89},{"text":"and","start":995.37,"end":995.73},{"text":"implications","start":995.73,"end":996.49},{"text":"of","start":996.65,"end":997.01},{"text":"possible","start":997.01,"end":997.37},{"text":"solutions.","start":997.69,"end":998.25}]}]},{"sentences":[{"text":"Ensuring that these Principles reflect the diversity of all Members in all stages of development will be essential for building the broad agreement needed for the Protocol to be widely implemented.","start":1000.49,"end":1014.01,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"Ensuring","start":1000.49,"end":1001.05},{"text":"that","start":1001.05,"end":1001.33},{"text":"these","start":1001.33,"end":1001.57},{"text":"Principles","start":1001.57,"end":1002.33},{"text":"reflect","start":1002.65,"end":1003.21},{"text":"the","start":1003.21,"end":1003.41},{"text":"diversity","start":1003.41,"end":1003.97},{"text":"of","start":1003.97,"end":1004.17},{"text":"all","start":1004.17,"end":1004.41},{"text":"Members","start":1004.41,"end":1004.73},{"text":"in","start":1004.73,"end":1005.05},{"text":"all","start":1005.05,"end":1005.29},{"text":"stages","start":1005.29,"end":1005.77},{"text":"of","start":1005.77,"end":1006.09},{"text":"development","start":1006.09,"end":1006.41},{"text":"will","start":1007.21,"end":1007.53},{"text":"be","start":1007.53,"end":1007.81},{"text":"essential","start":1007.81,"end":1008.33},{"text":"for","start":1008.97,"end":1009.289},{"text":"building","start":1009.289,"end":1009.57},{"text":"the","start":1009.57,"end":1009.81},{"text":"broad","start":1009.81,"end":1010.01},{"text":"agreement","start":1010.01,"end":1010.61},{"text":"needed","start":1010.61,"end":1011.13},{"text":"for","start":1011.45,"end":1011.77},{"text":"the","start":1011.77,"end":1012.01},{"text":"Protocol","start":1012.01,"end":1012.57},{"text":"to","start":1012.57,"end":1012.73},{"text":"be","start":1012.73,"end":1012.89},{"text":"widely","start":1012.89,"end":1013.29},{"text":"implemented.","start":1013.29,"end":1014.01}]},{"text":"Chair There are a wide range of possible measures to enhance dispute prevention and resolution.","start":1016.01,"end":1022.61,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"Chair","start":1016.01,"end":1016.41},{"text":"There","start":1016.65,"end":1016.97},{"text":"are","start":1016.97,"end":1017.17},{"text":"a","start":1017.17,"end":1017.33},{"text":"wide","start":1017.33,"end":1017.61},{"text":"range","start":1017.61,"end":1017.97},{"text":"of","start":1017.97,"end":1018.21},{"text":"possible","start":1018.21,"end":1018.49},{"text":"measures","start":1018.65,"end":1019.21},{"text":"to","start":1019.65,"end":1019.77},{"text":"enhance","start":1019.77,"end":1020.21},{"text":"dispute","start":1020.21,"end":1020.81},{"text":"prevention","start":1020.81,"end":1021.45},{"text":"and","start":1021.45,"end":1021.81},{"text":"resolution.","start":1021.81,"end":1022.61}]},{"text":"Therefore, the work going forward should analyze how the Protocol can add value to various existing measures.","start":1023.81,"end":1031.01,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"Therefore,","start":1023.81,"end":1024.29},{"text":"the","start":1024.29,"end":1024.49},{"text":"work","start":1024.49,"end":1024.73},{"text":"going","start":1024.73,"end":1025.05},{"text":"forward","start":1025.05,"end":1025.41},{"text":"should","start":1025.81,"end":1026.17},{"text":"analyze","start":1026.17,"end":1026.89},{"text":"how","start":1026.89,"end":1027.05},{"text":"the","start":1027.05,"end":1027.25},{"text":"Protocol","start":1027.25,"end":1027.85},{"text":"can","start":1027.85,"end":1028.09},{"text":"add","start":1028.09,"end":1028.33},{"text":"value","start":1028.33,"end":1028.69},{"text":"to","start":1029.17,"end":1029.49},{"text":"various","start":1029.49,"end":1029.93},{"text":"existing","start":1029.93,"end":1030.49},{"text":"measures.","start":1030.49,"end":1031.01}]},{"text":"In this regard, we would like to once again stress that inclusive cooperation means engaging all relevant actors.","start":1031.01,"end":1040.05,"topics":[],"words":[{"text":"In","start":1031.01,"end":1031.33},{"text":"this","start":1031.33,"end":1031.57},{"text":"regard,","start":1031.57,"end":1032.05},{"text":"we","start":1033.33,"end":1033.65},{"text":"would","start":1033.65,"end":1033.89},{"text":"like","start":1033.89,"end":1034.09},{"text":"to","start":1034.09,"end":1034.25},{"text":"once","start":1034.25,"end":1034.45},{"text":"again","start":1034.45,"end":1034.77},{"text":"stress","start":1034.77,"end":1035.33},{"text":"that","start":1035.65,"end":1036.01},{"text":"inclusive","start":1036.01,"end":1036.61},{"text":"cooperation","start":1036.61,"end":1037.25},{"text":"means","start":1037.73,"end":1038.09},{"text":"engaging","start":1038.09,"end":1038.65},{"text":"all","start":1038.65,"end":1038.93},{"text":"relevant","start":1038.93,"end":1039.49},{"text":"actors.","start":1039.49,"end":1040.05}]},{"text":"Civil society, the private sector, academia, the media.","start":1040.77,"end":1046.309,"topics":[],"words":[{"text":"Civil","start":1040.77,"end":1041.29},{"text":"society,","start":1041.29,"end":1041.81},{"text":"the","start":1042.53,"end":1042.81},{"text":"private","start":1042.81,"end":1043.09},{"text":"sector,","start":1043.17,"end":1043.57},{"text":"academia,","start":1044.21,"end":1045.09},{"text":"the","start":1045.909,"end":1046.029},{"text":"media.","start":1046.029,"end":1046.309}]}]},{"sentences":[{"text":"Their perspectives strengthen our deliberations and outcomes.","start":1047.669,"end":1051.749,"topics":[],"words":[{"text":"Their","start":1047.669,"end":1048.029},{"text":"perspectives","start":1048.029,"end":1048.669},{"text":"strengthen","start":1048.669,"end":1049.269},{"text":"our","start":1049.269,"end":1049.509},{"text":"deliberations","start":1049.509,"end":1050.229},{"text":"and","start":1050.629,"end":1050.989},{"text":"outcomes.","start":1050.989,"end":1051.749}]},{"text":"We are committed to engaging in the negotiations ahead and working closely with all delegations to develop a strong and inclusive Framework Convention that serves the interest of all.","start":1052.549,"end":1065.189,"topics":[],"words":[{"text":"We","start":1052.549,"end":1052.829},{"text":"are","start":1052.829,"end":1053.029},{"text":"committed","start":1053.029,"end":1053.589},{"text":"to","start":1053.589,"end":1053.789},{"text":"engaging","start":1053.789,"end":1054.229},{"text":"in","start":1054.229,"end":1054.429},{"text":"the","start":1054.429,"end":1054.629},{"text":"negotiations","start":1054.629,"end":1055.509},{"text":"ahead","start":1055.589,"end":1055.989},{"text":"and","start":1056.469,"end":1056.789},{"text":"working","start":1056.789,"end":1057.109},{"text":"closely","start":1057.109,"end":1057.629},{"text":"with","start":1057.629,"end":1057.829},{"text":"all","start":1057.829,"end":1058.029},{"text":"delegations","start":1058.029,"end":1058.709},{"text":"to","start":1058.869,"end":1059.149},{"text":"develop","start":1059.149,"end":1059.429},{"text":"a","start":1059.429,"end":1059.749},{"text":"strong","start":1059.749,"end":1060.069},{"text":"and","start":1060.469,"end":1060.749},{"text":"inclusive","start":1060.749,"end":1061.308},{"text":"Framework","start":1061.308,"end":1061.789},{"text":"Convention","start":1061.789,"end":1062.469},{"text":"that","start":1062.869,"end":1063.189},{"text":"serves","start":1063.189,"end":1063.589},{"text":"the","start":1063.589,"end":1063.829},{"text":"interest","start":1063.829,"end":1064.149},{"text":"of","start":1064.549,"end":1064.869},{"text":"all.","start":1064.869,"end":1065.189}]},{"text":"Thank you.","start":1065.589,"end":1066.229,"topics":[],"words":[{"text":"Thank","start":1065.589,"end":1065.949},{"text":"you.","start":1065.949,"end":1066.229}]}]}],"speaker":{"name":null,"affiliation":"NOR","affiliation_full":"Norway","group":null,"function":"Representative"}},{"statement_number":11,"paragraphs":[{"sentences":[{"text":"Thank you. Distinguished Delegate of United Kingdom, followed by Honduras","start":1072.8,"end":1076.56,"topics":[],"words":[{"text":"Thank","start":1072.8,"end":1073},{"text":"you.","start":1073,"end":1073.28},{"text":"Distinguished","start":1073.52,"end":1074.16},{"text":"Delegate","start":1074.16,"end":1074.48},{"text":"of","start":1074.48,"end":1074.6},{"text":"United","start":1074.6,"end":1074.84},{"text":"Kingdom,","start":1074.84,"end":1075.48},{"text":"followed","start":1075.48,"end":1075.76},{"text":"by","start":1075.76,"end":1075.88},{"text":"Honduras","start":1075.88,"end":1076.56}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":12,"paragraphs":[{"sentences":[{"text":"Chair Distinguished Delegates the UK looks forward to the discussions this week on the two early protocols to the Framework Convention, and we thank all the participants in the meetings of the work streams for their work in producing the issues notes for this session on the first Protocol on Taxation of Cross Border Services.","start":1078.88,"end":1098.77,"topics":[],"words":[{"text":"Chair","start":1078.88,"end":1079.28},{"text":"Distinguished","start":1079.28,"end":1079.96},{"text":"Delegates","start":1079.96,"end":1080.56},{"text":"the","start":1080.8,"end":1081.12},{"text":"UK","start":1081.12,"end":1081.44},{"text":"looks","start":1081.52,"end":1081.88},{"text":"forward","start":1081.88,"end":1082.16},{"text":"to","start":1082.16,"end":1082.44},{"text":"the","start":1082.44,"end":1082.6},{"text":"discussions","start":1082.6,"end":1083.12},{"text":"this","start":1083.12,"end":1083.36},{"text":"week","start":1083.36,"end":1083.68},{"text":"on","start":1083.84,"end":1084.12},{"text":"the","start":1084.12,"end":1084.28},{"text":"two","start":1084.28,"end":1084.48},{"text":"early","start":1084.48,"end":1084.8},{"text":"protocols","start":1084.8,"end":1085.52},{"text":"to","start":1085.52,"end":1085.72},{"text":"the","start":1085.72,"end":1085.84},{"text":"Framework","start":1085.84,"end":1086.24},{"text":"Convention,","start":1086.24,"end":1086.88},{"text":"and","start":1086.959,"end":1087.24},{"text":"we","start":1087.24,"end":1087.4},{"text":"thank","start":1087.4,"end":1087.68},{"text":"all","start":1087.68,"end":1087.88},{"text":"the","start":1087.88,"end":1088.04},{"text":"participants","start":1088.04,"end":1088.64},{"text":"in","start":1088.64,"end":1088.84},{"text":"the","start":1088.84,"end":1089},{"text":"meetings","start":1089,"end":1089.48},{"text":"of","start":1089.48,"end":1089.72},{"text":"the","start":1089.72,"end":1089.88},{"text":"work","start":1089.88,"end":1090.04},{"text":"streams","start":1090.04,"end":1090.8},{"text":"for","start":1091.12,"end":1091.4},{"text":"their","start":1091.4,"end":1091.6},{"text":"work","start":1091.6,"end":1091.88},{"text":"in","start":1091.88,"end":1092.12},{"text":"producing","start":1092.12,"end":1092.6},{"text":"the","start":1092.6,"end":1092.8},{"text":"issues","start":1092.8,"end":1093.12},{"text":"notes","start":1093.2,"end":1093.68},{"text":"for","start":1093.68,"end":1093.96},{"text":"this","start":1093.96,"end":1094.16},{"text":"session","start":1094.16,"end":1094.64},{"text":"on","start":1095.52,"end":1095.8},{"text":"the","start":1095.8,"end":1095.96},{"text":"first","start":1095.96,"end":1096.2},{"text":"Protocol","start":1096.2,"end":1096.88},{"text":"on","start":1096.88,"end":1097.08},{"text":"Taxation","start":1097.08,"end":1097.5},{"text":"of","start":1097.81,"end":1097.89},{"text":"Cross","start":1097.89,"end":1098.09},{"text":"Border","start":1098.09,"end":1098.41},{"text":"Services.","start":1098.41,"end":1098.77}]},{"text":"The UK believes that it is important that the Committee sets out clearly the overall objective of the Protocol, the specific issues related to taxation of cross border services that the Protocol would be aiming to address and clear and justifiable principles against which proposed solutions should be assessed.","start":1099.65,"end":1118.45,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"The","start":1099.65,"end":1099.93},{"text":"UK","start":1099.93,"end":1100.21},{"text":"believes","start":1100.29,"end":1100.73},{"text":"that","start":1100.73,"end":1100.89},{"text":"it","start":1100.89,"end":1101.01},{"text":"is","start":1101.01,"end":1101.17},{"text":"important","start":1101.17,"end":1101.49},{"text":"that","start":1101.49,"end":1101.77},{"text":"the","start":1101.77,"end":1101.89},{"text":"Committee","start":1101.89,"end":1102.13},{"text":"sets","start":1102.13,"end":1102.53},{"text":"out","start":1102.53,"end":1102.69},{"text":"clearly","start":1102.69,"end":1103.25},{"text":"the","start":1103.33,"end":1103.61},{"text":"overall","start":1103.61,"end":1104.13},{"text":"objective","start":1104.13,"end":1104.69},{"text":"of","start":1104.69,"end":1104.89},{"text":"the","start":1104.89,"end":1105.05},{"text":"Protocol,","start":1105.05,"end":1105.57},{"text":"the","start":1106.21,"end":1106.49},{"text":"specific","start":1106.49,"end":1106.93},{"text":"issues","start":1106.93,"end":1107.33},{"text":"related","start":1107.57,"end":1107.97},{"text":"to","start":1108.05,"end":1108.33},{"text":"taxation","start":1108.33,"end":1108.77},{"text":"of","start":1108.77,"end":1108.97},{"text":"cross","start":1108.97,"end":1109.21},{"text":"border","start":1109.21,"end":1109.53},{"text":"services","start":1109.53,"end":1109.89},{"text":"that","start":1110.21,"end":1110.49},{"text":"the","start":1110.49,"end":1110.65},{"text":"Protocol","start":1110.65,"end":1111.05},{"text":"would","start":1111.05,"end":1111.21},{"text":"be","start":1111.21,"end":1111.37},{"text":"aiming","start":1111.37,"end":1111.69},{"text":"to","start":1111.69,"end":1111.85},{"text":"address","start":1111.85,"end":1112.13},{"text":"and","start":1112.61,"end":1112.93},{"text":"clear","start":1112.93,"end":1113.21},{"text":"and","start":1113.21,"end":1113.569},{"text":"justifiable","start":1113.569,"end":1114.41},{"text":"principles","start":1114.41,"end":1115.01},{"text":"against","start":1115.49,"end":1115.89},{"text":"which","start":1115.89,"end":1116.25},{"text":"proposed","start":1116.25,"end":1116.77},{"text":"solutions","start":1116.85,"end":1117.37},{"text":"should","start":1117.37,"end":1117.61},{"text":"be","start":1117.61,"end":1117.81},{"text":"assessed.","start":1117.81,"end":1118.45}]},{"text":"We also reiterate the need to undertake economic analysis in order to assess the potential wider impacts of policy options, such as any effects on the trade in cross border services and the broader consequences, for instance, on growth and Development this should involve obtaining input from a wide range of sources, including the business sector.","start":1119.33,"end":1140.39,"topics":[{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"We","start":1119.33,"end":1119.61},{"text":"also","start":1119.61,"end":1119.85},{"text":"reiterate","start":1119.85,"end":1120.45},{"text":"the","start":1120.45,"end":1120.57},{"text":"need","start":1120.57,"end":1120.73},{"text":"to","start":1120.73,"end":1120.89},{"text":"undertake","start":1120.89,"end":1121.33},{"text":"economic","start":1121.33,"end":1121.65},{"text":"analysis","start":1121.73,"end":1122.45},{"text":"in","start":1122.69,"end":1122.97},{"text":"order","start":1122.97,"end":1123.17},{"text":"to","start":1123.17,"end":1123.37},{"text":"assess","start":1123.37,"end":1123.73},{"text":"the","start":1124.15,"end":1124.27},{"text":"potential","start":1124.27,"end":1124.71},{"text":"wider","start":1124.71,"end":1125.15},{"text":"impacts","start":1125.15,"end":1125.75},{"text":"of","start":1125.75,"end":1125.95},{"text":"policy","start":1125.95,"end":1126.23},{"text":"options,","start":1126.31,"end":1126.87},{"text":"such","start":1127.51,"end":1127.79},{"text":"as","start":1127.79,"end":1127.95},{"text":"any","start":1127.95,"end":1128.15},{"text":"effects","start":1128.15,"end":1128.75},{"text":"on","start":1128.75,"end":1128.99},{"text":"the","start":1128.99,"end":1129.15},{"text":"trade","start":1129.15,"end":1129.39},{"text":"in","start":1129.39,"end":1129.63},{"text":"cross","start":1129.63,"end":1129.87},{"text":"border","start":1129.87,"end":1130.19},{"text":"services","start":1130.19,"end":1130.55},{"text":"and","start":1131.19,"end":1131.47},{"text":"the","start":1131.47,"end":1131.59},{"text":"broader","start":1131.59,"end":1131.95},{"text":"consequences,","start":1131.95,"end":1132.51},{"text":"for","start":1132.51,"end":1132.75},{"text":"instance,","start":1132.75,"end":1133.03},{"text":"on","start":1133.03,"end":1133.23},{"text":"growth","start":1133.23,"end":1133.43},{"text":"and","start":1133.43,"end":1133.75},{"text":"Development","start":1133.99,"end":1134.39},{"text":"this","start":1135.83,"end":1136.11},{"text":"should","start":1136.11,"end":1136.31},{"text":"involve","start":1136.31,"end":1136.63},{"text":"obtaining","start":1136.63,"end":1137.15},{"text":"input","start":1137.15,"end":1137.55},{"text":"from","start":1137.55,"end":1137.71},{"text":"a","start":1137.71,"end":1137.87},{"text":"wide","start":1137.87,"end":1138.11},{"text":"range","start":1138.11,"end":1138.35},{"text":"of","start":1138.35,"end":1138.51},{"text":"sources,","start":1138.51,"end":1138.87},{"text":"including","start":1138.95,"end":1139.35},{"text":"the","start":1139.35,"end":1139.63},{"text":"business","start":1139.63,"end":1139.91},{"text":"sector.","start":1139.99,"end":1140.39}]},{"text":"We believe that a flexible approach is needed to accommodate diverse economies and business practices that can change over time.","start":1141.03,"end":1147.51,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"We","start":1141.03,"end":1141.31},{"text":"believe","start":1141.31,"end":1141.55},{"text":"that","start":1141.55,"end":1141.75},{"text":"a","start":1141.75,"end":1141.87},{"text":"flexible","start":1141.87,"end":1142.27},{"text":"approach","start":1142.27,"end":1142.51},{"text":"is","start":1142.51,"end":1142.75},{"text":"needed","start":1142.75,"end":1143.03},{"text":"to","start":1143.03,"end":1143.15},{"text":"accommodate","start":1143.15,"end":1143.75},{"text":"diverse","start":1143.75,"end":1144.31},{"text":"economies","start":1144.31,"end":1144.75},{"text":"and","start":1144.75,"end":1144.99},{"text":"business","start":1144.99,"end":1145.23},{"text":"practices","start":1145.23,"end":1145.83},{"text":"that","start":1146.07,"end":1146.35},{"text":"can","start":1146.35,"end":1146.55},{"text":"change","start":1146.55,"end":1146.83},{"text":"over","start":1146.83,"end":1147.15},{"text":"time.","start":1147.15,"end":1147.51}]},{"text":"Our view is that there are significant issues with taxing income from services on a gross basis and that the Committee could also consider how countries can build capacity to effectively implement net taxation on income from services performed there.","start":1147.91,"end":1163.59,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs Net Basis Taxation","description":"Whether to tax services on a gross withholding basis or on net income, balancing simplicity and administrability against risks of market distortion and over/under-taxation. Positions ranged from supporting gross basis for capacity-constrained administrations to preferring net taxation with capacity-building."},{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"Our","start":1147.91,"end":1148.19},{"text":"view","start":1148.19,"end":1148.39},{"text":"is","start":1148.39,"end":1148.59},{"text":"that","start":1148.59,"end":1148.71},{"text":"there","start":1148.71,"end":1148.83},{"text":"are","start":1148.83,"end":1149.03},{"text":"significant","start":1149.03,"end":1149.35},{"text":"issues","start":1149.51,"end":1149.91},{"text":"with","start":1150.55,"end":1150.71},{"text":"taxing","start":1150.71,"end":1151.15},{"text":"income","start":1151.15,"end":1151.47},{"text":"from","start":1151.47,"end":1151.67},{"text":"services","start":1151.67,"end":1151.99},{"text":"on","start":1151.99,"end":1152.27},{"text":"a","start":1152.27,"end":1152.39},{"text":"gross","start":1152.39,"end":1152.67},{"text":"basis","start":1152.67,"end":1153.19},{"text":"and","start":1153.91,"end":1154.19},{"text":"that","start":1154.19,"end":1154.35},{"text":"the","start":1154.35,"end":1154.51},{"text":"Committee","start":1154.51,"end":1154.79},{"text":"could","start":1154.87,"end":1155.19},{"text":"also","start":1155.19,"end":1155.51},{"text":"consider","start":1155.51,"end":1155.91},{"text":"how","start":1156.39,"end":1156.71},{"text":"countries","start":1156.71,"end":1157.03},{"text":"can","start":1157.03,"end":1157.43},{"text":"build","start":1157.67,"end":1158.07},{"text":"capacity","start":1158.15,"end":1158.87},{"text":"to","start":1158.87,"end":1159.19},{"text":"effectively","start":1159.19,"end":1159.83},{"text":"implement","start":1159.83,"end":1160.39},{"text":"net","start":1160.39,"end":1160.71},{"text":"taxation","start":1160.71,"end":1161.19},{"text":"on","start":1161.19,"end":1161.43},{"text":"income","start":1161.43,"end":1161.71},{"text":"from","start":1161.71,"end":1161.91},{"text":"services","start":1161.91,"end":1162.23},{"text":"performed","start":1162.63,"end":1163.27},{"text":"there.","start":1163.27,"end":1163.59}]}]},{"sentences":[{"text":"On the second protocol, the UK fully supports multilateral efforts to develop and improve mechanisms to prevent and resolve cross border tax disputes.","start":1164.15,"end":1173.59,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"On","start":1164.15,"end":1164.43},{"text":"the","start":1164.43,"end":1164.59},{"text":"second","start":1164.59,"end":1164.87},{"text":"protocol,","start":1164.87,"end":1165.59},{"text":"the","start":1165.99,"end":1166.31},{"text":"UK","start":1166.31,"end":1166.589},{"text":"fully","start":1166.589,"end":1166.91},{"text":"supports","start":1166.91,"end":1167.31},{"text":"multilateral","start":1167.31,"end":1167.95},{"text":"efforts","start":1167.95,"end":1168.31},{"text":"to","start":1168.31,"end":1168.51},{"text":"develop","start":1168.51,"end":1168.79},{"text":"and","start":1168.79,"end":1169.11},{"text":"improve","start":1169.11,"end":1169.43},{"text":"mechanisms","start":1169.83,"end":1170.59},{"text":"to","start":1170.59,"end":1170.75},{"text":"prevent","start":1170.75,"end":1171.03},{"text":"and","start":1171.03,"end":1171.31},{"text":"resolve","start":1171.31,"end":1171.91},{"text":"cross","start":1171.99,"end":1172.39},{"text":"border","start":1172.39,"end":1172.71},{"text":"tax","start":1172.71,"end":1172.99},{"text":"disputes.","start":1172.99,"end":1173.59}]},{"text":"As this is a very important element in achieving international tax cooperation, we believe that the Committee could valuably focus discussions on strengthening and coordinating the existing legal frameworks.","start":1173.67,"end":1186.22,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"As","start":1173.67,"end":1173.95},{"text":"this","start":1173.95,"end":1174.11},{"text":"is","start":1174.11,"end":1174.31},{"text":"a","start":1174.31,"end":1174.47},{"text":"very","start":1174.47,"end":1174.71},{"text":"important","start":1174.79,"end":1175.19},{"text":"element","start":1175.35,"end":1175.83},{"text":"in","start":1175.91,"end":1176.07},{"text":"achieving","start":1176.3,"end":1176.66},{"text":"international","start":1176.66,"end":1177.02},{"text":"tax","start":1177.18,"end":1177.54},{"text":"cooperation,","start":1177.54,"end":1178.3},{"text":"we","start":1179.02,"end":1179.34},{"text":"believe","start":1179.34,"end":1179.62},{"text":"that","start":1179.62,"end":1179.86},{"text":"the","start":1179.86,"end":1180.02},{"text":"Committee","start":1180.02,"end":1180.3},{"text":"could","start":1180.3,"end":1180.66},{"text":"valuably","start":1180.66,"end":1181.26},{"text":"focus","start":1181.26,"end":1181.66},{"text":"discussions","start":1181.66,"end":1182.18},{"text":"on","start":1182.18,"end":1182.38},{"text":"strengthening","start":1182.38,"end":1182.98},{"text":"and","start":1182.98,"end":1183.22},{"text":"coordinating","start":1183.22,"end":1183.98},{"text":"the","start":1184.14,"end":1184.42},{"text":"existing","start":1184.42,"end":1184.94},{"text":"legal","start":1185.02,"end":1185.5},{"text":"frameworks.","start":1185.5,"end":1186.22}]},{"text":"This could include consideration of how to build capacity to apply measures that prevent and resolve cross border tax disputes, ensuring that the existing frameworks function as effectively as possible.","start":1186.3,"end":1197.98,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"This","start":1186.3,"end":1186.58},{"text":"could","start":1186.58,"end":1186.78},{"text":"include","start":1186.78,"end":1187.1},{"text":"consideration","start":1187.34,"end":1188.06},{"text":"of","start":1188.06,"end":1188.26},{"text":"how","start":1188.26,"end":1188.42},{"text":"to","start":1188.42,"end":1188.58},{"text":"build","start":1188.58,"end":1188.78},{"text":"capacity","start":1188.78,"end":1189.26},{"text":"to","start":1189.26,"end":1189.42},{"text":"apply","start":1189.42,"end":1189.7},{"text":"measures","start":1189.7,"end":1190.22},{"text":"that","start":1190.3,"end":1190.58},{"text":"prevent","start":1190.58,"end":1190.94},{"text":"and","start":1190.94,"end":1191.3},{"text":"resolve","start":1191.3,"end":1191.74},{"text":"cross","start":1191.74,"end":1192.059},{"text":"border","start":1192.059,"end":1192.379},{"text":"tax","start":1192.379,"end":1192.66},{"text":"disputes,","start":1192.66,"end":1193.18},{"text":"ensuring","start":1193.74,"end":1194.26},{"text":"that","start":1194.26,"end":1194.5},{"text":"the","start":1194.5,"end":1194.74},{"text":"existing","start":1194.74,"end":1195.3},{"text":"frameworks","start":1195.3,"end":1196.06},{"text":"function","start":1196.22,"end":1196.74},{"text":"as","start":1196.74,"end":1196.98},{"text":"effectively","start":1196.98,"end":1197.5},{"text":"as","start":1197.5,"end":1197.7},{"text":"possible.","start":1197.7,"end":1197.98}]},{"text":"We support mandatory upbinding arbitration as a useful tool in helping to resolve disputes.","start":1198.94,"end":1203.9,"topics":[{"key":"mandatory-arbitration","label":"Mandatory Arbitration Debate","description":"Contested views on introducing binding arbitration in tax disputes versus promoting optional, safeguarded alternatives like mediation or mutual agreement procedures. Several delegations opposed mandatory arbitration, while others supported it as one tool among many."},{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"We","start":1198.94,"end":1199.26},{"text":"support","start":1199.26,"end":1199.58},{"text":"mandatory","start":1199.58,"end":1200.1},{"text":"upbinding","start":1200.1,"end":1200.82},{"text":"arbitration","start":1200.82,"end":1201.38},{"text":"as","start":1201.38,"end":1201.62},{"text":"a","start":1201.62,"end":1201.74},{"text":"useful","start":1201.74,"end":1202.06},{"text":"tool","start":1202.06,"end":1202.34},{"text":"in","start":1202.34,"end":1202.58},{"text":"helping","start":1202.58,"end":1202.9},{"text":"to","start":1202.9,"end":1203.06},{"text":"resolve","start":1203.06,"end":1203.42},{"text":"disputes.","start":1203.42,"end":1203.9}]},{"text":"However, we recognise that this is not always possible and so would also support work by the Committee on other dispute resolution measures.","start":1204.95,"end":1211.91,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"mandatory-arbitration","label":"Mandatory Arbitration Debate","description":"Contested views on introducing binding arbitration in tax disputes versus promoting optional, safeguarded alternatives like mediation or mutual agreement procedures. Several delegations opposed mandatory arbitration, while others supported it as one tool among many."}],"words":[{"text":"However,","start":1204.95,"end":1205.11},{"text":"we","start":1205.11,"end":1205.35},{"text":"recognise","start":1205.35,"end":1205.99},{"text":"that","start":1206.15,"end":1206.43},{"text":"this","start":1206.43,"end":1206.59},{"text":"is","start":1206.59,"end":1206.79},{"text":"not","start":1206.79,"end":1206.99},{"text":"always","start":1206.99,"end":1207.23},{"text":"possible","start":1207.23,"end":1207.59},{"text":"and","start":1207.83,"end":1208.11},{"text":"so","start":1208.11,"end":1208.27},{"text":"would","start":1208.27,"end":1208.47},{"text":"also","start":1208.47,"end":1208.71},{"text":"support","start":1208.71,"end":1209.03},{"text":"work","start":1209.03,"end":1209.35},{"text":"by","start":1209.35,"end":1209.55},{"text":"the","start":1209.55,"end":1209.67},{"text":"Committee","start":1209.67,"end":1209.91},{"text":"on","start":1209.99,"end":1210.27},{"text":"other","start":1210.27,"end":1210.47},{"text":"dispute","start":1210.47,"end":1210.95},{"text":"resolution","start":1210.95,"end":1211.43},{"text":"measures.","start":1211.43,"end":1211.91}]}]},{"sentences":[{"text":"We also emphasise the importance of engaging business and taxpayer communities in these discussions.","start":1212.47,"end":1217.83,"topics":[{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"We","start":1212.47,"end":1212.75},{"text":"also","start":1212.75,"end":1212.95},{"text":"emphasise","start":1212.95,"end":1213.51},{"text":"the","start":1213.51,"end":1213.67},{"text":"importance","start":1213.67,"end":1214.07},{"text":"of","start":1214.47,"end":1214.79},{"text":"engaging","start":1214.79,"end":1215.31},{"text":"business","start":1215.31,"end":1215.63},{"text":"and","start":1215.63,"end":1215.87},{"text":"taxpayer","start":1215.87,"end":1216.51},{"text":"communities","start":1216.51,"end":1216.91},{"text":"in","start":1216.91,"end":1217.15},{"text":"these","start":1217.15,"end":1217.35},{"text":"discussions.","start":1217.35,"end":1217.83}]},{"text":"As key stakeholders, we remain committed to constructive engagement during this session on the issues arising from the work on the two early protocols.","start":1217.83,"end":1227.75,"topics":[],"words":[{"text":"As","start":1217.83,"end":1218.07},{"text":"key","start":1218.07,"end":1218.35},{"text":"stakeholders,","start":1218.35,"end":1219.11},{"text":"we","start":1219.99,"end":1220.269},{"text":"remain","start":1220.269,"end":1220.71},{"text":"committed","start":1220.79,"end":1221.35},{"text":"to","start":1221.35,"end":1221.63},{"text":"constructive","start":1221.63,"end":1222.27},{"text":"engagement","start":1222.27,"end":1222.75},{"text":"during","start":1222.75,"end":1222.99},{"text":"this","start":1222.99,"end":1223.27},{"text":"session","start":1223.27,"end":1223.75},{"text":"on","start":1223.83,"end":1224.15},{"text":"the","start":1224.15,"end":1224.39},{"text":"issues","start":1224.39,"end":1224.71},{"text":"arising","start":1224.87,"end":1225.39},{"text":"from","start":1225.39,"end":1225.67},{"text":"the","start":1225.67,"end":1225.83},{"text":"work","start":1225.83,"end":1226.03},{"text":"on","start":1226.03,"end":1226.27},{"text":"the","start":1226.27,"end":1226.43},{"text":"two","start":1226.43,"end":1226.63},{"text":"early","start":1226.63,"end":1226.95},{"text":"protocols.","start":1226.95,"end":1227.75}]},{"text":"Thank you.","start":1227.91,"end":1228.47,"topics":[],"words":[{"text":"Thank","start":1227.91,"end":1228.23},{"text":"you.","start":1228.23,"end":1228.47}]}]}],"speaker":{"name":null,"affiliation":"GBR","affiliation_full":"United Kingdom of Great Britain and Northern Ireland","group":null,"function":"Representative"}},{"statement_number":13,"paragraphs":[{"sentences":[{"text":"Thank you Distinguished Delegate followed by Lingerstein.","start":1231.84,"end":1235.76,"topics":[],"words":[{"text":"Thank","start":1231.84,"end":1232.04},{"text":"you","start":1232.04,"end":1232.32},{"text":"Distinguished","start":1232.8,"end":1233.44},{"text":"Delegate","start":1233.44,"end":1233.92},{"text":"followed","start":1234.4,"end":1234.76},{"text":"by","start":1234.76,"end":1234.92},{"text":"Lingerstein.","start":1234.92,"end":1235.76}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":14,"paragraphs":[{"sentences":[{"text":"Chair Distinguished Delegates Honduras reiterates our staff's commitment to strengthening international tax cooperation which should be really inclusive, equitable and effective, allowing all of our developing countries to have fair norms and effective mechanisms for the mobilising of domestic resources which are vital conditions to meet the 2030 Agenda as well as all the SDGs.","start":1244.48,"end":1270.39,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"Chair","start":1244.48,"end":1244.84},{"text":"Distinguished","start":1244.84,"end":1245.32},{"text":"Delegates","start":1245.32,"end":1245.84},{"text":"Honduras","start":1248.48,"end":1249.32},{"text":"reiterates","start":1249.32,"end":1249.72},{"text":"our","start":1249.72,"end":1249.88},{"text":"staff's","start":1249.88,"end":1250.48},{"text":"commitment","start":1250.48,"end":1250.88},{"text":"to","start":1250.88,"end":1251.2},{"text":"strengthening","start":1251.2,"end":1252.08},{"text":"international","start":1252.4,"end":1252.8},{"text":"tax","start":1252.96,"end":1253.36},{"text":"cooperation","start":1253.36,"end":1254},{"text":"which","start":1254,"end":1254.2},{"text":"should","start":1254.2,"end":1254.36},{"text":"be","start":1254.36,"end":1254.52},{"text":"really","start":1254.52,"end":1254.72},{"text":"inclusive,","start":1254.72,"end":1255.24},{"text":"equitable","start":1255.24,"end":1255.72},{"text":"and","start":1255.72,"end":1255.88},{"text":"effective,","start":1255.88,"end":1256.32},{"text":"allowing","start":1257.11,"end":1257.59},{"text":"all","start":1257.67,"end":1258.07},{"text":"of","start":1258.07,"end":1258.39},{"text":"our","start":1258.39,"end":1258.63},{"text":"developing","start":1258.63,"end":1259.15},{"text":"countries","start":1259.15,"end":1259.51},{"text":"to","start":1259.59,"end":1259.87},{"text":"have","start":1259.87,"end":1260.15},{"text":"fair","start":1260.39,"end":1260.79},{"text":"norms","start":1260.87,"end":1261.35},{"text":"and","start":1261.35,"end":1261.55},{"text":"effective","start":1261.55,"end":1261.95},{"text":"mechanisms","start":1261.95,"end":1262.51},{"text":"for","start":1262.51,"end":1262.67},{"text":"the","start":1262.67,"end":1262.79},{"text":"mobilising","start":1262.79,"end":1263.19},{"text":"of","start":1263.19,"end":1263.39},{"text":"domestic","start":1263.39,"end":1263.83},{"text":"resources","start":1263.83,"end":1264.39},{"text":"which","start":1264.87,"end":1265.23},{"text":"are","start":1265.23,"end":1265.51},{"text":"vital","start":1265.51,"end":1265.95},{"text":"conditions","start":1265.95,"end":1266.55},{"text":"to","start":1266.55,"end":1266.95},{"text":"meet","start":1267.27,"end":1267.59},{"text":"the","start":1267.59,"end":1267.79},{"text":"2030","start":1267.79,"end":1268.222},{"text":"Agenda","start":1268.318,"end":1268.75},{"text":"as","start":1268.75,"end":1268.91},{"text":"well","start":1268.91,"end":1269.07},{"text":"as","start":1269.07,"end":1269.23},{"text":"all","start":1269.23,"end":1269.39},{"text":"the","start":1269.39,"end":1269.55},{"text":"SDGs.","start":1269.55,"end":1270.39}]},{"text":"We reiterate our commitment to international tax cooperation, guaranteeing fair taxation, allowing all countries, particularly developing nations, to have sufficient income to finance their national priorities and and meet their development goals.","start":1270.71,"end":1286.87,"topics":[],"words":[{"text":"We","start":1270.71,"end":1271.03},{"text":"reiterate","start":1271.03,"end":1271.67},{"text":"our","start":1271.67,"end":1271.91},{"text":"commitment","start":1271.91,"end":1272.47},{"text":"to","start":1272.629,"end":1273.03},{"text":"international","start":1273.51,"end":1273.91},{"text":"tax","start":1273.99,"end":1274.39},{"text":"cooperation,","start":1274.39,"end":1275.07},{"text":"guaranteeing","start":1275.07,"end":1275.83},{"text":"fair","start":1275.99,"end":1276.39},{"text":"taxation,","start":1277.11,"end":1277.91},{"text":"allowing","start":1278.15,"end":1278.67},{"text":"all","start":1278.67,"end":1278.87},{"text":"countries,","start":1278.87,"end":1279.19},{"text":"particularly","start":1279.27,"end":1279.95},{"text":"developing","start":1279.95,"end":1280.63},{"text":"nations,","start":1280.95,"end":1281.59},{"text":"to","start":1281.59,"end":1281.91},{"text":"have","start":1281.91,"end":1282.23},{"text":"sufficient","start":1282.39,"end":1283.03},{"text":"income","start":1283.03,"end":1283.39},{"text":"to","start":1283.39,"end":1283.55},{"text":"finance","start":1283.55,"end":1283.91},{"text":"their","start":1283.91,"end":1284.03},{"text":"national","start":1284.03,"end":1284.31},{"text":"priorities","start":1284.31,"end":1284.87},{"text":"and","start":1284.87,"end":1285.12},{"text":"and","start":1285.27,"end":1285.51},{"text":"meet","start":1285.51,"end":1285.83},{"text":"their","start":1285.83,"end":1286.07},{"text":"development","start":1286.07,"end":1286.39},{"text":"goals.","start":1286.39,"end":1286.87}]},{"text":"For Honduras, this Convention is a historic opportunity to make sure that we have balanced, inclusive and legitimate international tax norms reflecting the realities and capacities of all jurisdictions without imposing disproportionate burdens on smaller tax jurisdictions.","start":1287.19,"end":1304.79,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"For","start":1287.19,"end":1287.47},{"text":"Honduras,","start":1287.47,"end":1288.07},{"text":"this","start":1288.07,"end":1288.35},{"text":"Convention","start":1288.35,"end":1288.83},{"text":"is","start":1288.83,"end":1288.99},{"text":"a","start":1288.99,"end":1289.11},{"text":"historic","start":1289.11,"end":1289.47},{"text":"opportunity","start":1289.47,"end":1290.23},{"text":"to","start":1291.11,"end":1291.39},{"text":"make","start":1291.39,"end":1291.55},{"text":"sure","start":1291.55,"end":1291.79},{"text":"that","start":1291.79,"end":1292.07},{"text":"we","start":1292.07,"end":1292.27},{"text":"have","start":1292.27,"end":1292.47},{"text":"balanced,","start":1292.47,"end":1292.99},{"text":"inclusive","start":1292.99,"end":1293.59},{"text":"and","start":1293.59,"end":1293.79},{"text":"legitimate","start":1293.79,"end":1294.23},{"text":"international","start":1294.23,"end":1294.55},{"text":"tax","start":1294.63,"end":1294.99},{"text":"norms","start":1294.99,"end":1295.35},{"text":"reflecting","start":1295.35,"end":1295.91},{"text":"the","start":1295.91,"end":1296.19},{"text":"realities","start":1296.19,"end":1296.63},{"text":"and","start":1296.63,"end":1296.87},{"text":"capacities","start":1296.87,"end":1297.35},{"text":"of","start":1297.35,"end":1297.51},{"text":"all","start":1297.51,"end":1297.63},{"text":"jurisdictions","start":1297.63,"end":1298.31},{"text":"without","start":1298.31,"end":1298.63},{"text":"imposing","start":1298.63,"end":1299.19},{"text":"disproportionate","start":1299.19,"end":1299.99},{"text":"burdens","start":1299.99,"end":1300.47},{"text":"on","start":1300.47,"end":1300.79},{"text":"smaller","start":1301.189,"end":1301.83},{"text":"tax","start":1303.75,"end":1304.11},{"text":"jurisdictions.","start":1304.11,"end":1304.79}]},{"text":"We highlight the importance of both protocols under negotiation.","start":1304.79,"end":1307.99,"topics":[],"words":[{"text":"We","start":1304.79,"end":1304.99},{"text":"highlight","start":1304.99,"end":1305.31},{"text":"the","start":1305.31,"end":1305.55},{"text":"importance","start":1305.55,"end":1305.99},{"text":"of","start":1305.99,"end":1306.19},{"text":"both","start":1306.19,"end":1306.47},{"text":"protocols","start":1306.63,"end":1307.27},{"text":"under","start":1307.27,"end":1307.43},{"text":"negotiation.","start":1307.43,"end":1307.99}]},{"text":"The one on cross border services and the digital economy is of particular importance for Honduras as it recognizes the structural transformation of economies and the need to have clear norms about tax allocation and not generating excessive burdens.","start":1307.99,"end":1324.05,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."},{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"The","start":1307.99,"end":1308.19},{"text":"one","start":1308.19,"end":1308.39},{"text":"on","start":1308.39,"end":1308.71},{"text":"cross","start":1309.27,"end":1309.67},{"text":"border","start":1309.67,"end":1310.03},{"text":"services","start":1310.03,"end":1310.39},{"text":"and","start":1310.47,"end":1310.75},{"text":"the","start":1310.75,"end":1310.87},{"text":"digital","start":1310.87,"end":1311.11},{"text":"economy","start":1311.11,"end":1311.51},{"text":"is","start":1312.09,"end":1312.25},{"text":"of","start":1312.25,"end":1312.49},{"text":"particular","start":1312.49,"end":1312.77},{"text":"importance","start":1312.77,"end":1313.17},{"text":"for","start":1313.17,"end":1313.33},{"text":"Honduras","start":1313.33,"end":1313.89},{"text":"as","start":1313.89,"end":1314.05},{"text":"it","start":1314.05,"end":1314.21},{"text":"recognizes","start":1314.21,"end":1314.77},{"text":"the","start":1314.77,"end":1314.89},{"text":"structural","start":1314.89,"end":1315.37},{"text":"transformation","start":1315.45,"end":1316.17},{"text":"of","start":1316.17,"end":1316.37},{"text":"economies","start":1316.37,"end":1316.81},{"text":"and","start":1316.81,"end":1316.97},{"text":"the","start":1316.97,"end":1317.09},{"text":"need","start":1317.09,"end":1317.25},{"text":"to","start":1317.25,"end":1317.41},{"text":"have","start":1317.41,"end":1317.61},{"text":"clear","start":1317.61,"end":1317.93},{"text":"norms","start":1317.93,"end":1318.49},{"text":"about","start":1318.81,"end":1319.21},{"text":"tax","start":1319.85,"end":1320.25},{"text":"allocation","start":1320.49,"end":1321.29},{"text":"and","start":1321.45,"end":1321.85},{"text":"not","start":1322.41,"end":1322.69},{"text":"generating","start":1322.69,"end":1323.05},{"text":"excessive","start":1323.05,"end":1323.61},{"text":"burdens.","start":1323.61,"end":1324.05}]}]},{"sentences":[{"text":"This is key to ensure that developing countries can participate in an effective measure in taxation deriving from digital services and activities.","start":1324.05,"end":1332.01,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"This","start":1324.05,"end":1324.29},{"text":"is","start":1324.29,"end":1324.49},{"text":"key","start":1324.49,"end":1324.69},{"text":"to","start":1324.69,"end":1324.85},{"text":"ensure","start":1324.85,"end":1325.05},{"text":"that","start":1325.05,"end":1325.25},{"text":"developing","start":1325.25,"end":1325.73},{"text":"countries","start":1325.73,"end":1326.09},{"text":"can","start":1326.17,"end":1326.49},{"text":"participate","start":1326.49,"end":1327.01},{"text":"in","start":1327.01,"end":1327.17},{"text":"an","start":1327.17,"end":1327.33},{"text":"effective","start":1327.33,"end":1327.65},{"text":"measure","start":1327.65,"end":1328.09},{"text":"in","start":1328.33,"end":1328.69},{"text":"taxation","start":1328.69,"end":1329.29},{"text":"deriving","start":1329.29,"end":1329.69},{"text":"from","start":1329.69,"end":1329.89},{"text":"digital","start":1329.89,"end":1330.17},{"text":"services","start":1330.41,"end":1330.81},{"text":"and","start":1331.05,"end":1331.33},{"text":"activities.","start":1331.33,"end":1332.01}]},{"text":"In addition, the Protocol on the Prevention and Resolution of Tax Disputes provides procedural clarity and legal certainty so all differences can be effectively resolved.","start":1334.01,"end":1345.1,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"In","start":1334.01,"end":1334.29},{"text":"addition,","start":1334.29,"end":1334.57},{"text":"the","start":1334.73,"end":1335.05},{"text":"Protocol","start":1335.05,"end":1335.61},{"text":"on","start":1335.61,"end":1335.85},{"text":"the","start":1335.85,"end":1336.05},{"text":"Prevention","start":1336.05,"end":1336.37},{"text":"and","start":1336.37,"end":1336.49},{"text":"Resolution","start":1336.49,"end":1336.89},{"text":"of","start":1336.89,"end":1337.13},{"text":"Tax","start":1337.13,"end":1337.45},{"text":"Disputes","start":1337.61,"end":1338.25},{"text":"provides","start":1339.26,"end":1339.82},{"text":"procedural","start":1340.22,"end":1340.9},{"text":"clarity","start":1340.9,"end":1341.34},{"text":"and","start":1341.34,"end":1341.58},{"text":"legal","start":1341.58,"end":1341.94},{"text":"certainty","start":1341.94,"end":1342.34},{"text":"so","start":1342.34,"end":1342.62},{"text":"all","start":1342.62,"end":1343.02},{"text":"differences","start":1343.18,"end":1343.66},{"text":"can","start":1343.66,"end":1343.86},{"text":"be","start":1343.86,"end":1343.98},{"text":"effectively","start":1343.98,"end":1344.42},{"text":"resolved.","start":1344.42,"end":1345.1}]},{"text":"We'd highlight that many developing countries do not have robust mechanisms which are clearly defined for settling tax disputes which can curtail their capacity to effectively defend their positions in international disputes.","start":1346.06,"end":1359.06,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"We'd","start":1346.06,"end":1346.54},{"text":"highlight","start":1346.54,"end":1346.9},{"text":"that","start":1346.9,"end":1347.06},{"text":"many","start":1347.06,"end":1347.26},{"text":"developing","start":1347.26,"end":1347.82},{"text":"countries","start":1347.82,"end":1348.14},{"text":"do","start":1348.62,"end":1348.9},{"text":"not","start":1348.9,"end":1349.1},{"text":"have","start":1349.1,"end":1349.34},{"text":"robust","start":1349.34,"end":1349.9},{"text":"mechanisms","start":1350.06,"end":1350.74},{"text":"which","start":1350.74,"end":1350.9},{"text":"are","start":1350.9,"end":1351.02},{"text":"clearly","start":1351.02,"end":1351.26},{"text":"defined","start":1351.26,"end":1351.62},{"text":"for","start":1351.62,"end":1351.94},{"text":"settling","start":1351.94,"end":1352.38},{"text":"tax","start":1352.38,"end":1352.62},{"text":"disputes","start":1352.62,"end":1353.14},{"text":"which","start":1353.14,"end":1353.42},{"text":"can","start":1353.42,"end":1353.7},{"text":"curtail","start":1353.7,"end":1354.26},{"text":"their","start":1354.26,"end":1354.499},{"text":"capacity","start":1354.499,"end":1355.18},{"text":"to","start":1355.42,"end":1355.7},{"text":"effectively","start":1355.7,"end":1356.3},{"text":"defend","start":1356.3,"end":1356.94},{"text":"their","start":1357.02,"end":1357.42},{"text":"positions","start":1357.5,"end":1357.98},{"text":"in","start":1357.98,"end":1358.1},{"text":"international","start":1358.1,"end":1358.38},{"text":"disputes.","start":1358.54,"end":1359.06}]},{"text":"Because of that, this text should take into account these asymmetries and make sure that processes are transparent, accessible and adapted to the capacities of the institutions of all jurisdictions.","start":1359.06,"end":1372.08,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"Because","start":1359.06,"end":1359.34},{"text":"of","start":1359.34,"end":1359.54},{"text":"that,","start":1359.54,"end":1359.78},{"text":"this","start":1359.78,"end":1360.14},{"text":"text","start":1360.14,"end":1360.62},{"text":"should","start":1360.78,"end":1361.18},{"text":"take","start":1361.34,"end":1361.66},{"text":"into","start":1361.66,"end":1361.86},{"text":"account","start":1361.86,"end":1362.14},{"text":"these","start":1362.7,"end":1363.06},{"text":"asymmetries","start":1363.06,"end":1363.9},{"text":"and","start":1364.68,"end":1364.88},{"text":"make","start":1364.88,"end":1365.12},{"text":"sure","start":1365.12,"end":1365.32},{"text":"that","start":1365.32,"end":1365.64},{"text":"processes","start":1365.72,"end":1366.48},{"text":"are","start":1366.48,"end":1366.84},{"text":"transparent,","start":1366.84,"end":1367.48},{"text":"accessible","start":1367.48,"end":1368.08},{"text":"and","start":1368.08,"end":1368.4},{"text":"adapted","start":1368.4,"end":1369},{"text":"to","start":1369,"end":1369.24},{"text":"the","start":1369.24,"end":1369.56},{"text":"capacities","start":1369.56,"end":1370.28},{"text":"of","start":1370.44,"end":1370.72},{"text":"the","start":1370.72,"end":1370.88},{"text":"institutions","start":1370.88,"end":1371.24},{"text":"of","start":1371.24,"end":1371.44},{"text":"all","start":1371.44,"end":1371.6},{"text":"jurisdictions.","start":1371.6,"end":1372.08}]},{"text":"We believe that fair taxation and balanced protocols need to have not just technical aspects, but also they need to take into account the sovereignty and the sustainability of public finances.","start":1372.08,"end":1382.72,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."},{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"We","start":1372.08,"end":1372.28},{"text":"believe","start":1372.28,"end":1372.52},{"text":"that","start":1372.52,"end":1372.76},{"text":"fair","start":1372.76,"end":1373.04},{"text":"taxation","start":1373.04,"end":1373.72},{"text":"and","start":1374.28,"end":1374.6},{"text":"balanced","start":1374.6,"end":1375.04},{"text":"protocols","start":1375.04,"end":1375.64},{"text":"need","start":1375.64,"end":1375.84},{"text":"to","start":1375.84,"end":1375.96},{"text":"have","start":1375.96,"end":1376.12},{"text":"not","start":1376.12,"end":1376.32},{"text":"just","start":1376.32,"end":1376.52},{"text":"technical","start":1376.52,"end":1376.88},{"text":"aspects,","start":1376.88,"end":1377.28},{"text":"but","start":1377.28,"end":1377.44},{"text":"also","start":1377.44,"end":1377.72},{"text":"they","start":1378.2,"end":1378.48},{"text":"need","start":1378.48,"end":1378.6},{"text":"to","start":1378.6,"end":1378.68},{"text":"take","start":1378.68,"end":1378.8},{"text":"into","start":1378.8,"end":1379},{"text":"account","start":1379,"end":1379.32},{"text":"the","start":1379.48,"end":1379.8},{"text":"sovereignty","start":1379.8,"end":1380.399},{"text":"and","start":1380.399,"end":1380.68},{"text":"the","start":1380.68,"end":1381},{"text":"sustainability","start":1381.32,"end":1381.92},{"text":"of","start":1381.92,"end":1382.12},{"text":"public","start":1382.12,"end":1382.28},{"text":"finances.","start":1382.28,"end":1382.72}]}]},{"sentences":[{"text":"We reiterate our readiness to work actively and constructively with all Member States to reach a consensus based tax and achieving truly just tax cooperation under the hallmark of the United Nations.","start":1382.72,"end":1395.81,"topics":[],"words":[{"text":"We","start":1382.72,"end":1382.88},{"text":"reiterate","start":1382.88,"end":1383.32},{"text":"our","start":1383.32,"end":1383.4},{"text":"readiness","start":1383.4,"end":1383.72},{"text":"to","start":1383.72,"end":1383.92},{"text":"work","start":1383.92,"end":1384.08},{"text":"actively","start":1384.08,"end":1384.4},{"text":"and","start":1384.4,"end":1384.56},{"text":"constructively","start":1384.56,"end":1385.24},{"text":"with","start":1385.64,"end":1385.96},{"text":"all","start":1385.96,"end":1386.2},{"text":"Member","start":1386.2,"end":1386.48},{"text":"States","start":1386.48,"end":1386.84},{"text":"to","start":1386.92,"end":1387.32},{"text":"reach","start":1387.32,"end":1387.72},{"text":"a","start":1387.72,"end":1388.04},{"text":"consensus","start":1388.04,"end":1388.64},{"text":"based","start":1388.64,"end":1389},{"text":"tax","start":1389.16,"end":1389.56},{"text":"and","start":1391.05,"end":1391.29},{"text":"achieving","start":1391.37,"end":1391.93},{"text":"truly","start":1392.09,"end":1392.65},{"text":"just","start":1392.65,"end":1392.93},{"text":"tax","start":1392.93,"end":1393.29},{"text":"cooperation","start":1393.85,"end":1394.45},{"text":"under","start":1394.45,"end":1394.61},{"text":"the","start":1394.61,"end":1394.73},{"text":"hallmark","start":1394.73,"end":1395.05},{"text":"of","start":1395.05,"end":1395.13},{"text":"the","start":1395.13,"end":1395.21},{"text":"United","start":1395.21,"end":1395.41},{"text":"Nations.","start":1395.41,"end":1395.81}]},{"text":"I thank you.","start":1395.81,"end":1396.41,"topics":[],"words":[{"text":"I","start":1395.81,"end":1395.97},{"text":"thank","start":1395.97,"end":1396.17},{"text":"you.","start":1396.17,"end":1396.41}]}]}],"speaker":{"name":null,"affiliation":"HND","affiliation_full":"Honduras","group":null,"function":"Representative"}},{"statement_number":15,"paragraphs":[{"sentences":[{"text":"Thank you, Distinguished Delegate of Linked Stein followed by India","start":1398.57,"end":1402.57,"topics":[],"words":[{"text":"Thank","start":1398.57,"end":1398.89},{"text":"you,","start":1398.89,"end":1399.05},{"text":"Distinguished","start":1399.05,"end":1399.77},{"text":"Delegate","start":1400.01,"end":1400.57},{"text":"of","start":1400.57,"end":1400.73},{"text":"Linked","start":1400.73,"end":1401.17},{"text":"Stein","start":1401.17,"end":1401.61},{"text":"followed","start":1401.77,"end":1402.13},{"text":"by","start":1402.13,"end":1402.29},{"text":"India","start":1402.29,"end":1402.57}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":16,"paragraphs":[{"sentences":[{"text":"Chair, Distinguished Delegates Liechtenstein thanks the Secretariat and the colleagues for their work in drafting the issues notes and welcomes the opportunity to provide input.","start":1404.97,"end":1413.93,"topics":[],"words":[{"text":"Chair,","start":1404.97,"end":1405.37},{"text":"Distinguished","start":1405.37,"end":1406.01},{"text":"Delegates","start":1406.01,"end":1406.53},{"text":"Liechtenstein","start":1406.53,"end":1407.37},{"text":"thanks","start":1407.37,"end":1407.69},{"text":"the","start":1407.69,"end":1407.89},{"text":"Secretariat","start":1407.89,"end":1408.57},{"text":"and","start":1408.57,"end":1408.73},{"text":"the","start":1408.73,"end":1408.85},{"text":"colleagues","start":1408.85,"end":1409.33},{"text":"for","start":1409.33,"end":1409.45},{"text":"their","start":1409.45,"end":1409.61},{"text":"work","start":1409.61,"end":1409.81},{"text":"in","start":1409.81,"end":1409.97},{"text":"drafting","start":1409.97,"end":1410.25},{"text":"the","start":1410.25,"end":1410.45},{"text":"issues","start":1410.45,"end":1410.73},{"text":"notes","start":1410.73,"end":1411.21},{"text":"and","start":1411.21,"end":1411.41},{"text":"welcomes","start":1411.41,"end":1411.81},{"text":"the","start":1411.81,"end":1411.93},{"text":"opportunity","start":1411.93,"end":1412.41},{"text":"to","start":1412.41,"end":1412.73},{"text":"provide","start":1412.89,"end":1413.29},{"text":"input.","start":1413.29,"end":1413.93}]},{"text":"We consider the development of the Framework Convention to be be a valuable step towards enhancing international tax cooperation and we remain committed to the work ahead.","start":1414.33,"end":1424.06,"topics":[],"words":[{"text":"We","start":1414.33,"end":1414.61},{"text":"consider","start":1414.61,"end":1414.85},{"text":"the","start":1414.85,"end":1415.13},{"text":"development","start":1415.13,"end":1415.45},{"text":"of","start":1415.53,"end":1415.81},{"text":"the","start":1415.81,"end":1415.97},{"text":"Framework","start":1415.97,"end":1416.33},{"text":"Convention","start":1416.33,"end":1416.97},{"text":"to","start":1416.97,"end":1417.12},{"text":"be","start":1417.12,"end":1417.27},{"text":"be","start":1417.42,"end":1417.5},{"text":"a","start":1417.5,"end":1417.62},{"text":"valuable","start":1417.62,"end":1418.02},{"text":"step","start":1418.02,"end":1418.3},{"text":"towards","start":1418.3,"end":1418.66},{"text":"enhancing","start":1418.66,"end":1419.26},{"text":"international","start":1419.26,"end":1419.66},{"text":"tax","start":1419.82,"end":1420.18},{"text":"cooperation","start":1420.18,"end":1420.86},{"text":"and","start":1420.86,"end":1421.26},{"text":"we","start":1421.74,"end":1422.06},{"text":"remain","start":1422.06,"end":1422.46},{"text":"committed","start":1422.46,"end":1423.1},{"text":"to","start":1423.1,"end":1423.38},{"text":"the","start":1423.38,"end":1423.54},{"text":"work","start":1423.54,"end":1423.74},{"text":"ahead.","start":1423.74,"end":1424.06}]},{"text":"With regard to the two early Protocols, we have the following general remarks regarding the first Protocol.","start":1424.46,"end":1430.06,"topics":[],"words":[{"text":"With","start":1424.46,"end":1424.78},{"text":"regard","start":1424.78,"end":1425.1},{"text":"to","start":1425.1,"end":1425.26},{"text":"the","start":1425.26,"end":1425.42},{"text":"two","start":1425.42,"end":1425.58},{"text":"early","start":1425.58,"end":1425.82},{"text":"Protocols,","start":1425.82,"end":1426.42},{"text":"we","start":1426.42,"end":1426.58},{"text":"have","start":1426.58,"end":1426.78},{"text":"the","start":1426.78,"end":1426.98},{"text":"following","start":1426.98,"end":1427.26},{"text":"general","start":1427.26,"end":1427.66},{"text":"remarks","start":1427.66,"end":1428.38},{"text":"regarding","start":1428.54,"end":1429.06},{"text":"the","start":1429.06,"end":1429.22},{"text":"first","start":1429.22,"end":1429.46},{"text":"Protocol.","start":1429.46,"end":1430.06}]},{"text":"The work stream has facilitated constructive discussions on different approaches to nexus scope and the manner of taxation for cross border services in an increasingly digitalized and globalized economy.","start":1430.06,"end":1440.94,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."},{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"The","start":1430.06,"end":1430.26},{"text":"work","start":1430.26,"end":1430.46},{"text":"stream","start":1430.46,"end":1430.82},{"text":"has","start":1430.82,"end":1431.02},{"text":"facilitated","start":1431.02,"end":1431.7},{"text":"constructive","start":1431.7,"end":1432.38},{"text":"discussions","start":1432.38,"end":1432.86},{"text":"on","start":1432.86,"end":1433.06},{"text":"different","start":1433.06,"end":1433.339},{"text":"approaches","start":1433.339,"end":1433.9},{"text":"to","start":1433.9,"end":1434.06},{"text":"nexus","start":1434.06,"end":1434.7},{"text":"scope","start":1434.7,"end":1435.22},{"text":"and","start":1435.22,"end":1435.5},{"text":"the","start":1435.5,"end":1435.78},{"text":"manner","start":1435.78,"end":1436.06},{"text":"of","start":1436.06,"end":1436.18},{"text":"taxation","start":1436.18,"end":1436.7},{"text":"for","start":1436.7,"end":1436.9},{"text":"cross","start":1436.9,"end":1437.18},{"text":"border","start":1437.18,"end":1437.5},{"text":"services","start":1437.5,"end":1437.82},{"text":"in","start":1438.22,"end":1438.5},{"text":"an","start":1438.5,"end":1438.66},{"text":"increasingly","start":1438.66,"end":1439.26},{"text":"digitalized","start":1439.26,"end":1439.94},{"text":"and","start":1439.94,"end":1440.1},{"text":"globalized","start":1440.1,"end":1440.62},{"text":"economy.","start":1440.62,"end":1440.94}]},{"text":"We recognize the change challenges raised by the increased ability to provide services remotely and we believe that this issue should be addressed by relying on well established basic principles of international taxation such as the arms link principle.","start":1441.74,"end":1455.85,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."},{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"We","start":1441.74,"end":1442.14},{"text":"recognize","start":1442.54,"end":1443.22},{"text":"the","start":1443.22,"end":1443.38},{"text":"change","start":1443.38,"end":1443.46},{"text":"challenges","start":1443.61,"end":1444.01},{"text":"raised","start":1444.01,"end":1444.37},{"text":"by","start":1444.37,"end":1444.61},{"text":"the","start":1444.61,"end":1444.77},{"text":"increased","start":1444.77,"end":1445.17},{"text":"ability","start":1445.17,"end":1445.57},{"text":"to","start":1445.57,"end":1445.81},{"text":"provide","start":1445.81,"end":1446.09},{"text":"services","start":1446.25,"end":1446.65},{"text":"remotely","start":1446.73,"end":1447.29},{"text":"and","start":1447.29,"end":1447.57},{"text":"we","start":1447.57,"end":1447.73},{"text":"believe","start":1447.73,"end":1447.93},{"text":"that","start":1447.93,"end":1448.17},{"text":"this","start":1448.17,"end":1448.37},{"text":"issue","start":1448.37,"end":1448.65},{"text":"should","start":1448.65,"end":1448.93},{"text":"be","start":1448.93,"end":1449.09},{"text":"addressed","start":1449.09,"end":1449.53},{"text":"by","start":1449.53,"end":1449.77},{"text":"relying","start":1449.77,"end":1450.13},{"text":"on","start":1450.13,"end":1450.29},{"text":"well","start":1450.29,"end":1450.49},{"text":"established","start":1450.49,"end":1451.05},{"text":"basic","start":1451.29,"end":1451.81},{"text":"principles","start":1451.81,"end":1452.33},{"text":"of","start":1452.49,"end":1452.81},{"text":"international","start":1452.81,"end":1453.13},{"text":"taxation","start":1453.37,"end":1454.09},{"text":"such","start":1454.09,"end":1454.37},{"text":"as","start":1454.37,"end":1454.53},{"text":"the","start":1454.53,"end":1454.69},{"text":"arms","start":1454.69,"end":1454.97},{"text":"link","start":1454.97,"end":1455.29},{"text":"principle.","start":1455.29,"end":1455.85}]}]},{"sentences":[{"text":"With regard to the Second Protocol on the Prevention and Resolution of Tax Disputes, we support the development of a flexible and balanced mechanism that builds on and complements existing tools.","start":1456.25,"end":1467.21,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"With","start":1456.25,"end":1456.57},{"text":"regard","start":1456.57,"end":1456.93},{"text":"to","start":1456.93,"end":1457.09},{"text":"the","start":1457.09,"end":1457.25},{"text":"Second","start":1457.25,"end":1457.53},{"text":"Protocol","start":1457.53,"end":1458.17},{"text":"on","start":1458.17,"end":1458.37},{"text":"the","start":1458.37,"end":1458.53},{"text":"Prevention","start":1458.53,"end":1458.93},{"text":"and","start":1458.93,"end":1459.09},{"text":"Resolution","start":1459.09,"end":1459.569},{"text":"of","start":1459.569,"end":1459.81},{"text":"Tax","start":1459.81,"end":1460.01},{"text":"Disputes,","start":1460.01,"end":1460.57},{"text":"we","start":1460.57,"end":1460.85},{"text":"support","start":1460.85,"end":1461.13},{"text":"the","start":1461.29,"end":1461.57},{"text":"development","start":1461.57,"end":1461.85},{"text":"of","start":1461.93,"end":1462.21},{"text":"a","start":1462.21,"end":1462.37},{"text":"flexible","start":1462.37,"end":1462.81},{"text":"and","start":1462.81,"end":1463.01},{"text":"balanced","start":1463.01,"end":1463.49},{"text":"mechanism","start":1463.49,"end":1464.01},{"text":"that","start":1464.25,"end":1464.57},{"text":"builds","start":1464.57,"end":1465.01},{"text":"on","start":1465.01,"end":1465.29},{"text":"and","start":1465.29,"end":1465.61},{"text":"complements","start":1465.61,"end":1466.13},{"text":"existing","start":1466.13,"end":1466.65},{"text":"tools.","start":1466.65,"end":1467.21}]},{"text":"It is important that the scope of of this Protocol is clearly defined and that its interaction with the Framework Convention as well as with existing dispute resolution instruments is well understood.","start":1467.69,"end":1477.71,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"treaty-compatibility","label":"Compatibility with Existing Tax Treaties","description":"Ensuring new protocols complement and coordinate with existing bilateral treaties and international models (e.g., UN Model Articles 12A/12B/12C) and considering multilateral instruments to update outdated treaty provisions. Delegations stressed avoiding fragmentation and maintaining stability."}],"words":[{"text":"It","start":1467.69,"end":1467.97},{"text":"is","start":1467.97,"end":1468.13},{"text":"important","start":1468.13,"end":1468.41},{"text":"that","start":1468.49,"end":1468.73},{"text":"the","start":1468.73,"end":1468.85},{"text":"scope","start":1468.85,"end":1468.965},{"text":"of","start":1468.965,"end":1469.08},{"text":"of","start":1469.39,"end":1469.47},{"text":"this","start":1469.47,"end":1469.59},{"text":"Protocol","start":1469.59,"end":1470.11},{"text":"is","start":1470.11,"end":1470.43},{"text":"clearly","start":1470.43,"end":1470.91},{"text":"defined","start":1470.91,"end":1471.35},{"text":"and","start":1471.35,"end":1471.59},{"text":"that","start":1471.59,"end":1471.75},{"text":"its","start":1471.75,"end":1471.95},{"text":"interaction","start":1471.95,"end":1472.47},{"text":"with","start":1472.47,"end":1472.63},{"text":"the","start":1472.63,"end":1472.79},{"text":"Framework","start":1472.79,"end":1473.23},{"text":"Convention","start":1473.23,"end":1473.79},{"text":"as","start":1473.79,"end":1474.07},{"text":"well","start":1474.07,"end":1474.23},{"text":"as","start":1474.23,"end":1474.43},{"text":"with","start":1474.43,"end":1474.67},{"text":"existing","start":1474.67,"end":1475.07},{"text":"dispute","start":1475.07,"end":1475.55},{"text":"resolution","start":1475.55,"end":1476.07},{"text":"instruments","start":1476.07,"end":1476.59},{"text":"is","start":1476.59,"end":1476.87},{"text":"well","start":1476.87,"end":1477.11},{"text":"understood.","start":1477.11,"end":1477.71}]},{"text":"From our perspective, the second Protocol should focus solely on tax disputes that arise in a cross border context due to different interpretations or applications of tax rules that have been agreed upon between the respective Contracting States.","start":1478.51,"end":1492.59,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"From","start":1478.51,"end":1478.83},{"text":"our","start":1478.83,"end":1479.07},{"text":"perspective,","start":1479.07,"end":1479.59},{"text":"the","start":1479.59,"end":1479.75},{"text":"second","start":1479.75,"end":1480.03},{"text":"Protocol","start":1480.03,"end":1480.71},{"text":"should","start":1480.71,"end":1480.99},{"text":"focus","start":1480.99,"end":1481.31},{"text":"solely","start":1481.31,"end":1481.75},{"text":"on","start":1481.75,"end":1481.99},{"text":"tax","start":1481.99,"end":1482.23},{"text":"disputes","start":1482.23,"end":1482.75},{"text":"that","start":1482.75,"end":1483.07},{"text":"arise","start":1483.23,"end":1483.67},{"text":"in","start":1483.67,"end":1483.79},{"text":"a","start":1483.79,"end":1483.87},{"text":"cross","start":1483.87,"end":1484.11},{"text":"border","start":1484.11,"end":1484.51},{"text":"context","start":1484.67,"end":1485.23},{"text":"due","start":1485.23,"end":1485.55},{"text":"to","start":1485.55,"end":1485.79},{"text":"different","start":1485.79,"end":1486.11},{"text":"interpretations","start":1486.11,"end":1486.99},{"text":"or","start":1486.99,"end":1487.31},{"text":"applications","start":1487.31,"end":1487.95},{"text":"of","start":1488.27,"end":1488.55},{"text":"tax","start":1488.55,"end":1488.83},{"text":"rules","start":1488.83,"end":1489.23},{"text":"that","start":1489.23,"end":1489.43},{"text":"have","start":1489.43,"end":1489.63},{"text":"been","start":1489.63,"end":1489.83},{"text":"agreed","start":1489.83,"end":1490.19},{"text":"upon","start":1490.19,"end":1490.51},{"text":"between","start":1490.51,"end":1490.87},{"text":"the","start":1490.87,"end":1491.15},{"text":"respective","start":1491.15,"end":1491.71},{"text":"Contracting","start":1491.71,"end":1492.27},{"text":"States.","start":1492.27,"end":1492.59}]},{"text":"Applying the dispute resolution mechanisms of a multilateral convention to domestic cases seems to contradict the principle of tax sovereignty.","start":1493.15,"end":1501,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"Applying","start":1493.15,"end":1493.63},{"text":"the","start":1493.63,"end":1493.75},{"text":"dispute","start":1493.75,"end":1494.07},{"text":"resolution","start":1494.07,"end":1494.59},{"text":"mechanisms","start":1494.84,"end":1495.32},{"text":"of","start":1495.32,"end":1495.48},{"text":"a","start":1495.48,"end":1495.68},{"text":"multilateral","start":1495.68,"end":1496.4},{"text":"convention","start":1496.4,"end":1496.84},{"text":"to","start":1496.84,"end":1497.04},{"text":"domestic","start":1497.04,"end":1497.56},{"text":"cases","start":1497.56,"end":1497.88},{"text":"seems","start":1498.2,"end":1498.64},{"text":"to","start":1498.64,"end":1498.76},{"text":"contradict","start":1498.76,"end":1499.24},{"text":"the","start":1499.24,"end":1499.48},{"text":"principle","start":1499.48,"end":1499.92},{"text":"of","start":1499.92,"end":1500.08},{"text":"tax","start":1500.08,"end":1500.32},{"text":"sovereignty.","start":1500.32,"end":1501}]}]},{"sentences":[{"text":"Furthermore, we see merit in the opt in and opt out approach outlined in the Issues Note and such a mechanism enables Member States to select the arrangements that best align with their existing legal framework.","start":1501.64,"end":1513.32,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"Furthermore,","start":1501.64,"end":1502.24},{"text":"we","start":1502.24,"end":1502.4},{"text":"see","start":1502.4,"end":1502.6},{"text":"merit","start":1502.6,"end":1503.12},{"text":"in","start":1503.12,"end":1503.32},{"text":"the","start":1503.32,"end":1503.44},{"text":"opt","start":1503.44,"end":1503.64},{"text":"in","start":1503.64,"end":1503.84},{"text":"and","start":1503.84,"end":1504},{"text":"opt","start":1504,"end":1504.2},{"text":"out","start":1504.2,"end":1504.44},{"text":"approach","start":1504.44,"end":1504.76},{"text":"outlined","start":1504.76,"end":1505.4},{"text":"in","start":1505.4,"end":1505.56},{"text":"the","start":1505.56,"end":1505.72},{"text":"Issues","start":1505.72,"end":1506.04},{"text":"Note","start":1506.04,"end":1506.6},{"text":"and","start":1506.76,"end":1507.04},{"text":"such","start":1507.04,"end":1507.24},{"text":"a","start":1507.24,"end":1507.44},{"text":"mechanism","start":1507.44,"end":1507.96},{"text":"enables","start":1507.96,"end":1508.6},{"text":"Member","start":1508.6,"end":1508.84},{"text":"States","start":1508.84,"end":1509.12},{"text":"to","start":1509.12,"end":1509.36},{"text":"select","start":1509.36,"end":1509.72},{"text":"the","start":1509.72,"end":1509.96},{"text":"arrangements","start":1509.96,"end":1510.6},{"text":"that","start":1510.76,"end":1511.08},{"text":"best","start":1511.08,"end":1511.32},{"text":"align","start":1511.32,"end":1511.68},{"text":"with","start":1511.68,"end":1511.84},{"text":"their","start":1511.84,"end":1512},{"text":"existing","start":1512,"end":1512.44},{"text":"legal","start":1512.44,"end":1512.8},{"text":"framework.","start":1512.8,"end":1513.32}]},{"text":"Thank you very much for taking our considerations into account regarding the upcoming work and we will look Forward to constructive 2 constructive discussions during the session.","start":1513.64,"end":1524.79,"topics":[],"words":[{"text":"Thank","start":1513.64,"end":1513.96},{"text":"you","start":1513.96,"end":1514.08},{"text":"very","start":1514.08,"end":1514.28},{"text":"much","start":1514.28,"end":1514.52},{"text":"for","start":1514.52,"end":1514.72},{"text":"taking","start":1514.72,"end":1515},{"text":"our","start":1515,"end":1515.36},{"text":"considerations","start":1515.36,"end":1516.12},{"text":"into","start":1516.12,"end":1516.48},{"text":"account","start":1516.48,"end":1516.84},{"text":"regarding","start":1516.92,"end":1517.44},{"text":"the","start":1517.44,"end":1517.6},{"text":"upcoming","start":1517.6,"end":1518.08},{"text":"work","start":1518.08,"end":1518.32},{"text":"and","start":1518.32,"end":1518.56},{"text":"we","start":1518.56,"end":1518.72},{"text":"will","start":1518.72,"end":1518.92},{"text":"look","start":1518.92,"end":1519.12},{"text":"Forward","start":1519.12,"end":1519.4},{"text":"to","start":1519.4,"end":1519.68},{"text":"constructive","start":1519.68,"end":1520.2},{"text":"2","start":1521.95,"end":1522.11},{"text":"constructive","start":1522.11,"end":1522.75},{"text":"discussions","start":1522.75,"end":1523.39},{"text":"during","start":1523.39,"end":1523.71},{"text":"the","start":1523.71,"end":1524.03},{"text":"session.","start":1524.27,"end":1524.79}]},{"text":"Thank you.","start":1524.79,"end":1525.39,"topics":[],"words":[{"text":"Thank","start":1524.79,"end":1525.11},{"text":"you.","start":1525.11,"end":1525.39}]}]}],"speaker":{"name":null,"affiliation":"LIE","affiliation_full":"Liechtenstein","group":null,"function":"Representative"}},{"statement_number":17,"paragraphs":[{"sentences":[{"text":"Thank you. Distinguish Delegate of India followed by United Arab Emirates.","start":1530.59,"end":1535.07,"topics":[],"words":[{"text":"Thank","start":1530.59,"end":1530.95},{"text":"you.","start":1530.95,"end":1531.23},{"text":"Distinguish","start":1531.71,"end":1532.31},{"text":"Delegate","start":1532.31,"end":1532.75},{"text":"of","start":1532.75,"end":1532.99},{"text":"India","start":1532.99,"end":1533.31},{"text":"followed","start":1533.31,"end":1533.67},{"text":"by","start":1533.67,"end":1533.87},{"text":"United","start":1533.87,"end":1534.15},{"text":"Arab","start":1534.15,"end":1534.55},{"text":"Emirates.","start":1534.55,"end":1535.07}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":18,"paragraphs":[{"sentences":[{"text":"Thank you Chair, Distinguished Delegates, a very good morning to all.","start":1537.15,"end":1541.71,"topics":[],"words":[{"text":"Thank","start":1537.15,"end":1537.51},{"text":"you","start":1537.51,"end":1537.71},{"text":"Chair,","start":1537.71,"end":1538.03},{"text":"Distinguished","start":1538.91,"end":1539.71},{"text":"Delegates,","start":1539.71,"end":1540.31},{"text":"a","start":1540.31,"end":1540.55},{"text":"very","start":1540.55,"end":1540.75},{"text":"good","start":1540.75,"end":1540.95},{"text":"morning","start":1540.95,"end":1541.15},{"text":"to","start":1541.15,"end":1541.39},{"text":"all.","start":1541.39,"end":1541.71}]},{"text":"As we continue the important work entrusted to this Committee, it is worth recalling that our collective mandate is not merely to debate principles, but to develop concrete implementable solutions the terms of reference adopted in February and the subsequent deliberations in the organizational session have set out with clarity the two subjects for early protocols.","start":1542.59,"end":1568.03,"topics":[],"words":[{"text":"As","start":1542.59,"end":1542.87},{"text":"we","start":1542.87,"end":1543.07},{"text":"continue","start":1543.07,"end":1543.39},{"text":"the","start":1543.47,"end":1543.75},{"text":"important","start":1543.75,"end":1544.03},{"text":"work","start":1544.27,"end":1544.59},{"text":"entrusted","start":1544.59,"end":1545.11},{"text":"to","start":1545.11,"end":1545.27},{"text":"this","start":1545.27,"end":1545.51},{"text":"Committee,","start":1545.51,"end":1545.87},{"text":"it","start":1546.59,"end":1546.71},{"text":"is","start":1546.71,"end":1546.91},{"text":"worth","start":1546.91,"end":1547.27},{"text":"recalling","start":1547.27,"end":1548.03},{"text":"that","start":1548.35,"end":1548.67},{"text":"our","start":1548.67,"end":1548.87},{"text":"collective","start":1548.87,"end":1549.39},{"text":"mandate","start":1549.39,"end":1550.03},{"text":"is","start":1550.11,"end":1550.39},{"text":"not","start":1550.39,"end":1550.59},{"text":"merely","start":1550.59,"end":1550.95},{"text":"to","start":1550.95,"end":1551.11},{"text":"debate","start":1551.11,"end":1551.47},{"text":"principles,","start":1551.47,"end":1552.11},{"text":"but","start":1552.43,"end":1552.75},{"text":"to","start":1552.75,"end":1552.95},{"text":"develop","start":1552.95,"end":1553.23},{"text":"concrete","start":1553.79,"end":1554.59},{"text":"implementable","start":1554.67,"end":1555.63},{"text":"solutions","start":1555.79,"end":1556.35},{"text":"the","start":1557.23,"end":1557.55},{"text":"terms","start":1557.55,"end":1557.83},{"text":"of","start":1557.83,"end":1558.07},{"text":"reference","start":1558.07,"end":1558.63},{"text":"adopted","start":1558.63,"end":1559.19},{"text":"in","start":1559.19,"end":1559.39},{"text":"February","start":1559.39,"end":1559.95},{"text":"and","start":1560.11,"end":1560.43},{"text":"the","start":1560.43,"end":1560.63},{"text":"subsequent","start":1560.63,"end":1561.15},{"text":"deliberations","start":1561.15,"end":1561.83},{"text":"in","start":1561.83,"end":1562.109},{"text":"the","start":1562.109,"end":1562.309},{"text":"organizational","start":1562.309,"end":1563.23},{"text":"session","start":1563.23,"end":1563.71},{"text":"have","start":1564.11,"end":1564.43},{"text":"set","start":1564.43,"end":1564.67},{"text":"out","start":1564.67,"end":1564.99},{"text":"with","start":1565.15,"end":1565.51},{"text":"clarity","start":1565.51,"end":1565.99},{"text":"the","start":1565.99,"end":1566.23},{"text":"two","start":1566.23,"end":1566.43},{"text":"subjects","start":1566.43,"end":1566.87},{"text":"for","start":1566.87,"end":1567.03},{"text":"early","start":1567.03,"end":1567.27},{"text":"protocols.","start":1567.27,"end":1568.03}]},{"text":"In the intervening months, our discussions within the two work streams have been candid, rich and informative.","start":1568.75,"end":1575.68,"topics":[],"words":[{"text":"In","start":1568.75,"end":1569.03},{"text":"the","start":1569.03,"end":1569.19},{"text":"intervening","start":1569.19,"end":1569.71},{"text":"months,","start":1569.71,"end":1570.03},{"text":"our","start":1570.43,"end":1570.75},{"text":"discussions","start":1570.75,"end":1571.31},{"text":"within","start":1571.31,"end":1571.55},{"text":"the","start":1571.55,"end":1571.75},{"text":"two","start":1571.75,"end":1571.95},{"text":"work","start":1571.95,"end":1572.19},{"text":"streams","start":1572.19,"end":1572.73},{"text":"have","start":1573.2,"end":1573.32},{"text":"been","start":1573.32,"end":1573.56},{"text":"candid,","start":1573.56,"end":1574.16},{"text":"rich","start":1574.24,"end":1574.72},{"text":"and","start":1574.72,"end":1575.04},{"text":"informative.","start":1575.04,"end":1575.68}]},{"text":"They have demonstrated a shared commitment towards achieving a fairer and more inclusive international tax system.","start":1576.96,"end":1583.84,"topics":[],"words":[{"text":"They","start":1576.96,"end":1577.24},{"text":"have","start":1577.24,"end":1577.44},{"text":"demonstrated","start":1577.44,"end":1578.2},{"text":"a","start":1578.2,"end":1578.4},{"text":"shared","start":1578.4,"end":1578.8},{"text":"commitment","start":1578.8,"end":1579.32},{"text":"towards","start":1579.32,"end":1579.8},{"text":"achieving","start":1579.8,"end":1580.28},{"text":"a","start":1580.28,"end":1580.52},{"text":"fairer","start":1580.52,"end":1581.12},{"text":"and","start":1581.2,"end":1581.52},{"text":"more","start":1581.52,"end":1581.8},{"text":"inclusive","start":1581.8,"end":1582.52},{"text":"international","start":1582.52,"end":1582.88},{"text":"tax","start":1583.12,"end":1583.48},{"text":"system.","start":1583.48,"end":1583.84}]},{"text":"Through this process, it has become increasingly evident that the path to meaningful reform must recognize the various asymmetries in capacity amongst countries.","start":1585.28,"end":1596.08,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"Through","start":1585.28,"end":1585.6},{"text":"this","start":1585.6,"end":1585.88},{"text":"process,","start":1585.88,"end":1586.24},{"text":"it","start":1586.32,"end":1586.64},{"text":"has","start":1586.64,"end":1586.84},{"text":"become","start":1586.84,"end":1587.12},{"text":"increasingly","start":1587.12,"end":1587.92},{"text":"evident","start":1587.92,"end":1588.32},{"text":"that","start":1588.88,"end":1589.2},{"text":"the","start":1589.2,"end":1589.4},{"text":"path","start":1589.4,"end":1589.8},{"text":"to","start":1589.8,"end":1590.08},{"text":"meaningful","start":1590.08,"end":1590.56},{"text":"reform","start":1590.56,"end":1591.04},{"text":"must","start":1591.04,"end":1591.28},{"text":"recognize","start":1591.28,"end":1591.96},{"text":"the","start":1591.96,"end":1592.24},{"text":"various","start":1592.24,"end":1592.72},{"text":"asymmetries","start":1592.72,"end":1593.6},{"text":"in","start":1593.92,"end":1594.28},{"text":"capacity","start":1594.28,"end":1595.04},{"text":"amongst","start":1595.12,"end":1595.72},{"text":"countries.","start":1595.72,"end":1596.08}]}]},{"sentences":[{"text":"Many developing countries have reiterated the real challenges they face, whether in terms of limited data availability, resource constraints or even the difficulties of translating complex international standards into domestic legislation.","start":1597.2,"end":1611.94,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"Many","start":1597.2,"end":1597.6},{"text":"developing","start":1597.6,"end":1598.16},{"text":"countries","start":1598.16,"end":1598.48},{"text":"have","start":1598.48,"end":1598.8},{"text":"reiterated","start":1598.8,"end":1599.48},{"text":"the","start":1599.48,"end":1599.72},{"text":"real","start":1599.72,"end":1599.92},{"text":"challenges","start":1599.92,"end":1600.48},{"text":"they","start":1600.48,"end":1600.72},{"text":"face,","start":1600.72,"end":1601.04},{"text":"whether","start":1601.7,"end":1601.9},{"text":"in","start":1601.9,"end":1602.14},{"text":"terms","start":1602.14,"end":1602.34},{"text":"of","start":1602.34,"end":1602.54},{"text":"limited","start":1602.54,"end":1602.9},{"text":"data","start":1602.9,"end":1603.18},{"text":"availability,","start":1603.18,"end":1603.7},{"text":"resource","start":1604.1,"end":1604.74},{"text":"constraints","start":1604.74,"end":1605.46},{"text":"or","start":1605.54,"end":1605.86},{"text":"even","start":1605.86,"end":1606.1},{"text":"the","start":1606.1,"end":1606.3},{"text":"difficulties","start":1606.3,"end":1606.98},{"text":"of","start":1606.98,"end":1607.26},{"text":"translating","start":1607.26,"end":1608.02},{"text":"complex","start":1608.5,"end":1609.06},{"text":"international","start":1609.22,"end":1609.62},{"text":"standards","start":1609.94,"end":1610.46},{"text":"into","start":1610.46,"end":1610.78},{"text":"domestic","start":1610.78,"end":1611.34},{"text":"legislation.","start":1611.34,"end":1611.94}]},{"text":"As we deliberate on the possible design options, it is imperative that we avoid solutions that are merely theoretical or that disregard the live realities of administration and enforcement on the ground.","start":1613.46,"end":1628.1,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"As","start":1613.46,"end":1613.74},{"text":"we","start":1613.74,"end":1613.94},{"text":"deliberate","start":1613.94,"end":1614.58},{"text":"on","start":1614.58,"end":1614.78},{"text":"the","start":1614.78,"end":1614.94},{"text":"possible","start":1614.94,"end":1615.22},{"text":"design","start":1615.3,"end":1615.7},{"text":"options,","start":1615.7,"end":1616.34},{"text":"it","start":1616.74,"end":1617.02},{"text":"is","start":1617.02,"end":1617.26},{"text":"imperative","start":1617.26,"end":1617.86},{"text":"that","start":1618.34,"end":1618.66},{"text":"we","start":1618.66,"end":1618.9},{"text":"avoid","start":1618.9,"end":1619.3},{"text":"solutions","start":1619.3,"end":1619.86},{"text":"that","start":1619.86,"end":1620.14},{"text":"are","start":1620.14,"end":1620.34},{"text":"merely","start":1620.34,"end":1620.82},{"text":"theoretical","start":1620.82,"end":1621.46},{"text":"or","start":1621.78,"end":1622.14},{"text":"that","start":1622.14,"end":1622.5},{"text":"disregard","start":1622.5,"end":1623.3},{"text":"the","start":1623.86,"end":1624.18},{"text":"live","start":1624.18,"end":1624.5},{"text":"realities","start":1624.5,"end":1625.14},{"text":"of","start":1625.22,"end":1625.54},{"text":"administration","start":1625.54,"end":1626.1},{"text":"and","start":1626.42,"end":1626.74},{"text":"enforcement","start":1626.74,"end":1627.46},{"text":"on","start":1627.46,"end":1627.66},{"text":"the","start":1627.66,"end":1627.82},{"text":"ground.","start":1627.82,"end":1628.1}]},{"text":"Equally, we must guard against proposals that, while appealing in their simplicity, fall short of delivering a credible and balanced allocation of taxing rights.","start":1629.5,"end":1639.98,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"Equally,","start":1629.5,"end":1629.9},{"text":"we","start":1630.22,"end":1630.54},{"text":"must","start":1630.54,"end":1630.82},{"text":"guard","start":1630.82,"end":1631.22},{"text":"against","start":1631.22,"end":1631.58},{"text":"proposals","start":1631.58,"end":1632.3},{"text":"that,","start":1632.7,"end":1633.06},{"text":"while","start":1633.06,"end":1633.38},{"text":"appealing","start":1633.38,"end":1633.94},{"text":"in","start":1633.94,"end":1634.1},{"text":"their","start":1634.1,"end":1634.3},{"text":"simplicity,","start":1634.3,"end":1634.98},{"text":"fall","start":1634.98,"end":1635.34},{"text":"short","start":1635.34,"end":1635.7},{"text":"of","start":1635.7,"end":1636.06},{"text":"delivering","start":1636.46,"end":1637.14},{"text":"a","start":1637.14,"end":1637.38},{"text":"credible","start":1637.38,"end":1637.86},{"text":"and","start":1637.86,"end":1638.1},{"text":"balanced","start":1638.1,"end":1638.5},{"text":"allocation","start":1638.5,"end":1639.02},{"text":"of","start":1639.02,"end":1639.22},{"text":"taxing","start":1639.22,"end":1639.66},{"text":"rights.","start":1639.66,"end":1639.98}]},{"text":"It is also important to acknowledge that while international cooperation can provide a common framework, each country retains sovereign choices over taxation policies.","start":1641.1,"end":1651.82,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"It","start":1641.1,"end":1641.38},{"text":"is","start":1641.38,"end":1641.54},{"text":"also","start":1641.54,"end":1641.74},{"text":"important","start":1641.74,"end":1642.06},{"text":"to","start":1642.06,"end":1642.34},{"text":"acknowledge","start":1642.34,"end":1643.02},{"text":"that","start":1643.1,"end":1643.42},{"text":"while","start":1643.42,"end":1643.7},{"text":"international","start":1643.7,"end":1644.06},{"text":"cooperation","start":1644.379,"end":1645.1},{"text":"can","start":1645.42,"end":1645.74},{"text":"provide","start":1645.74,"end":1646.02},{"text":"a","start":1646.02,"end":1646.26},{"text":"common","start":1646.26,"end":1646.62},{"text":"framework,","start":1646.62,"end":1647.18},{"text":"each","start":1647.58,"end":1647.94},{"text":"country","start":1647.94,"end":1648.3},{"text":"retains","start":1648.3,"end":1648.94},{"text":"sovereign","start":1649.26,"end":1649.86},{"text":"choices","start":1649.86,"end":1650.38},{"text":"over","start":1650.38,"end":1650.62},{"text":"taxation","start":1650.62,"end":1651.22},{"text":"policies.","start":1651.22,"end":1651.82}]},{"text":"We must strive to build a system that allows sufficient flexibility to accommodate diverse domestic circumstances while preserving the core objectives of fairness and certainty.","start":1652.94,"end":1664.85,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"We","start":1652.94,"end":1653.22},{"text":"must","start":1653.22,"end":1653.42},{"text":"strive","start":1653.42,"end":1653.74},{"text":"to","start":1653.74,"end":1653.94},{"text":"build","start":1653.94,"end":1654.14},{"text":"a","start":1654.14,"end":1654.34},{"text":"system","start":1654.34,"end":1654.62},{"text":"that","start":1654.62,"end":1654.98},{"text":"allows","start":1654.98,"end":1655.58},{"text":"sufficient","start":1656.05,"end":1656.57},{"text":"flexibility","start":1656.57,"end":1657.17},{"text":"to","start":1657.33,"end":1657.61},{"text":"accommodate","start":1657.61,"end":1658.37},{"text":"diverse","start":1658.69,"end":1659.29},{"text":"domestic","start":1659.29,"end":1659.81},{"text":"circumstances","start":1659.81,"end":1660.53},{"text":"while","start":1661.01,"end":1661.37},{"text":"preserving","start":1661.37,"end":1661.89},{"text":"the","start":1661.89,"end":1662.13},{"text":"core","start":1662.13,"end":1662.45},{"text":"objectives","start":1662.45,"end":1663.09},{"text":"of","start":1663.09,"end":1663.33},{"text":"fairness","start":1663.33,"end":1663.89},{"text":"and","start":1663.89,"end":1664.17},{"text":"certainty.","start":1664.17,"end":1664.85}]}]},{"sentences":[{"text":"India believes that these early protocols represent an opportunity to set the tone for this process, to show that inclusive dialogue can lead to substantive outcomes anchored in consensus and practicality.","start":1666.05,"end":1679.41,"topics":[],"words":[{"text":"India","start":1666.05,"end":1666.45},{"text":"believes","start":1666.53,"end":1667.17},{"text":"that","start":1667.25,"end":1667.53},{"text":"these","start":1667.53,"end":1667.77},{"text":"early","start":1667.77,"end":1668.13},{"text":"protocols","start":1668.13,"end":1668.85},{"text":"represent","start":1668.85,"end":1669.17},{"text":"an","start":1669.41,"end":1669.69},{"text":"opportunity","start":1669.69,"end":1670.37},{"text":"to","start":1670.37,"end":1670.61},{"text":"set","start":1670.61,"end":1670.85},{"text":"the","start":1670.85,"end":1671.05},{"text":"tone","start":1671.05,"end":1671.37},{"text":"for","start":1671.37,"end":1671.689},{"text":"this","start":1671.689,"end":1671.929},{"text":"process,","start":1671.929,"end":1672.21},{"text":"to","start":1673.01,"end":1673.33},{"text":"show","start":1673.33,"end":1673.61},{"text":"that","start":1673.61,"end":1673.89},{"text":"inclusive","start":1673.89,"end":1674.49},{"text":"dialogue","start":1674.49,"end":1675.01},{"text":"can","start":1675.01,"end":1675.21},{"text":"lead","start":1675.21,"end":1675.37},{"text":"to","start":1675.37,"end":1675.57},{"text":"substantive","start":1675.57,"end":1676.21},{"text":"outcomes","start":1676.21,"end":1676.81},{"text":"anchored","start":1676.81,"end":1677.33},{"text":"in","start":1677.33,"end":1677.57},{"text":"consensus","start":1677.57,"end":1678.25},{"text":"and","start":1678.25,"end":1678.49},{"text":"practicality.","start":1678.49,"end":1679.41}]},{"text":"As we move forward, India remains committed to to engaging constructively and transparently.","start":1680.29,"end":1685.83,"topics":[],"words":[{"text":"As","start":1680.29,"end":1680.61},{"text":"we","start":1680.61,"end":1680.81},{"text":"move","start":1680.81,"end":1681.05},{"text":"forward,","start":1681.05,"end":1681.41},{"text":"India","start":1681.41,"end":1681.81},{"text":"remains","start":1681.81,"end":1682.29},{"text":"committed","start":1682.29,"end":1682.85},{"text":"to","start":1682.88,"end":1683.04},{"text":"to","start":1683.43,"end":1683.55},{"text":"engaging","start":1683.55,"end":1684.07},{"text":"constructively","start":1684.07,"end":1684.83},{"text":"and","start":1684.83,"end":1685.11},{"text":"transparently.","start":1685.11,"end":1685.83}]},{"text":"We'll continue to contribute actively to ensure that the solutions we craft are robust, equitable and capable of addressing the concerns expressed by all stakeholders, especially developing countries.","start":1686.39,"end":1700.07,"topics":[],"words":[{"text":"We'll","start":1686.39,"end":1686.87},{"text":"continue","start":1686.87,"end":1687.19},{"text":"to","start":1687.27,"end":1687.59},{"text":"contribute","start":1687.59,"end":1688.23},{"text":"actively","start":1688.39,"end":1689.03},{"text":"to","start":1689.03,"end":1689.27},{"text":"ensure","start":1689.27,"end":1689.59},{"text":"that","start":1690.07,"end":1690.35},{"text":"the","start":1690.35,"end":1690.51},{"text":"solutions","start":1690.51,"end":1690.95},{"text":"we","start":1691.03,"end":1691.35},{"text":"craft","start":1691.35,"end":1691.87},{"text":"are","start":1691.87,"end":1692.15},{"text":"robust,","start":1692.15,"end":1692.71},{"text":"equitable","start":1692.79,"end":1693.59},{"text":"and","start":1693.67,"end":1694.07},{"text":"capable","start":1694.07,"end":1694.59},{"text":"of","start":1694.59,"end":1694.79},{"text":"addressing","start":1694.79,"end":1695.27},{"text":"the","start":1695.27,"end":1695.51},{"text":"concerns","start":1695.51,"end":1696.23},{"text":"expressed","start":1696.39,"end":1697.07},{"text":"by","start":1697.07,"end":1697.27},{"text":"all","start":1697.27,"end":1697.51},{"text":"stakeholders,","start":1697.51,"end":1698.31},{"text":"especially","start":1698.63,"end":1699.03},{"text":"developing","start":1699.19,"end":1699.75},{"text":"countries.","start":1699.75,"end":1700.07}]},{"text":"Thank you.","start":1700.63,"end":1701.19,"topics":[],"words":[{"text":"Thank","start":1700.63,"end":1700.95},{"text":"you.","start":1700.95,"end":1701.19}]}]}],"speaker":{"name":null,"affiliation":"IND","affiliation_full":"India","group":null,"function":"Representative"}},{"statement_number":19,"paragraphs":[{"sentences":[{"text":"Thank you. Distinguish Delegate of United Arab Emirates followed by by Korea.","start":1704.07,"end":1709.97,"topics":[],"words":[{"text":"Thank","start":1704.07,"end":1704.43},{"text":"you.","start":1704.43,"end":1704.71},{"text":"Distinguish","start":1706.07,"end":1706.67},{"text":"Delegate","start":1706.67,"end":1707.03},{"text":"of","start":1707.03,"end":1707.15},{"text":"United","start":1707.15,"end":1707.39},{"text":"Arab","start":1707.39,"end":1707.79},{"text":"Emirates","start":1707.79,"end":1708.19},{"text":"followed","start":1708.19,"end":1708.59},{"text":"by","start":1708.59,"end":1708.78},{"text":"by","start":1709.17,"end":1709.33},{"text":"Korea.","start":1709.33,"end":1709.97}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":20,"paragraphs":[{"sentences":[{"text":"Mr. Chair, we would like to express our deep appreciation to the Chair and Secretariat for their commitment and dedication in developing the first and second Protocol under the United Nations Framework Convention on International Tax Cooperation.","start":1711.81,"end":1727.65,"topics":[],"words":[{"text":"Mr.","start":1711.81,"end":1712.25},{"text":"Chair,","start":1712.25,"end":1712.61},{"text":"we","start":1712.77,"end":1713.05},{"text":"would","start":1713.05,"end":1713.29},{"text":"like","start":1713.29,"end":1713.57},{"text":"to","start":1713.57,"end":1713.77},{"text":"express","start":1713.77,"end":1714.05},{"text":"our","start":1714.29,"end":1714.65},{"text":"deep","start":1714.65,"end":1715.01},{"text":"appreciation","start":1715.01,"end":1715.73},{"text":"to","start":1715.73,"end":1715.93},{"text":"the","start":1715.93,"end":1716.09},{"text":"Chair","start":1716.09,"end":1716.37},{"text":"and","start":1716.37,"end":1716.69},{"text":"Secretariat","start":1716.69,"end":1717.45},{"text":"for","start":1717.45,"end":1717.69},{"text":"their","start":1717.69,"end":1717.93},{"text":"commitment","start":1717.93,"end":1718.61},{"text":"and","start":1718.85,"end":1719.17},{"text":"dedication","start":1719.17,"end":1719.77},{"text":"in","start":1719.77,"end":1720.01},{"text":"developing","start":1720.01,"end":1720.61},{"text":"the","start":1720.61,"end":1720.85},{"text":"first","start":1720.85,"end":1721.13},{"text":"and","start":1721.13,"end":1721.41},{"text":"second","start":1721.41,"end":1721.73},{"text":"Protocol","start":1721.81,"end":1722.45},{"text":"under","start":1722.61,"end":1722.97},{"text":"the","start":1722.97,"end":1723.21},{"text":"United","start":1723.21,"end":1723.49},{"text":"Nations","start":1723.57,"end":1724.13},{"text":"Framework","start":1724.13,"end":1724.689},{"text":"Convention","start":1724.689,"end":1725.41},{"text":"on","start":1725.57,"end":1725.89},{"text":"International","start":1725.89,"end":1726.21},{"text":"Tax","start":1726.45,"end":1726.85},{"text":"Cooperation.","start":1726.85,"end":1727.65}]},{"text":"We agree with many in this room that the current international tax architecture has challenges and gaps that have contributed to global equitable growth.","start":1728.21,"end":1737.53,"topics":[],"words":[{"text":"We","start":1728.21,"end":1728.49},{"text":"agree","start":1728.49,"end":1728.77},{"text":"with","start":1728.77,"end":1729.09},{"text":"many","start":1729.09,"end":1729.33},{"text":"in","start":1729.33,"end":1729.53},{"text":"this","start":1729.53,"end":1729.73},{"text":"room","start":1729.73,"end":1730.01},{"text":"that","start":1730.01,"end":1730.29},{"text":"the","start":1730.29,"end":1730.49},{"text":"current","start":1730.49,"end":1730.77},{"text":"international","start":1730.77,"end":1731.17},{"text":"tax","start":1731.41,"end":1731.77},{"text":"architecture","start":1731.77,"end":1732.61},{"text":"has","start":1732.77,"end":1733.13},{"text":"challenges","start":1733.13,"end":1733.65},{"text":"and","start":1733.65,"end":1733.89},{"text":"gaps","start":1733.89,"end":1734.29},{"text":"that","start":1734.65,"end":1734.77},{"text":"have","start":1734.77,"end":1735.01},{"text":"contributed","start":1735.01,"end":1735.77},{"text":"to","start":1735.77,"end":1736.01},{"text":"global","start":1736.01,"end":1736.33},{"text":"equitable","start":1736.33,"end":1737.17},{"text":"growth.","start":1737.17,"end":1737.53}]}]},{"sentences":[{"text":"We therefore recognize the critical importance of this initiative in enhancing inclusive global tax cooperation and promoting a fair and equitable global tax system.","start":1738.01,"end":1749.45,"topics":[],"words":[{"text":"We","start":1738.01,"end":1738.29},{"text":"therefore","start":1738.29,"end":1738.77},{"text":"recognize","start":1738.77,"end":1739.37},{"text":"the","start":1739.37,"end":1739.57},{"text":"critical","start":1739.57,"end":1740.05},{"text":"importance","start":1740.05,"end":1740.69},{"text":"of","start":1740.69,"end":1740.93},{"text":"this","start":1740.93,"end":1741.13},{"text":"initiative","start":1741.13,"end":1741.85},{"text":"in","start":1741.85,"end":1742.17},{"text":"enhancing","start":1742.17,"end":1742.77},{"text":"inclusive","start":1742.77,"end":1743.45},{"text":"global","start":1744.01,"end":1744.41},{"text":"tax","start":1744.41,"end":1744.81},{"text":"cooperation","start":1744.81,"end":1745.61},{"text":"and","start":1745.77,"end":1746.13},{"text":"promoting","start":1746.13,"end":1746.69},{"text":"a","start":1746.69,"end":1746.93},{"text":"fair","start":1746.93,"end":1747.17},{"text":"and","start":1747.17,"end":1747.41},{"text":"equitable","start":1747.41,"end":1748.01},{"text":"global","start":1748.17,"end":1748.57},{"text":"tax","start":1748.57,"end":1748.97},{"text":"system.","start":1749.05,"end":1749.45}]},{"text":"The proposed framework has the potential to address significant challenges in international taxation and foster greater cooperation among nations.","start":1750.249,"end":1759.45,"topics":[],"words":[{"text":"The","start":1750.249,"end":1750.57},{"text":"proposed","start":1750.57,"end":1751.05},{"text":"framework","start":1751.05,"end":1751.65},{"text":"has","start":1751.65,"end":1751.89},{"text":"the","start":1751.89,"end":1752.05},{"text":"potential","start":1752.05,"end":1752.53},{"text":"to","start":1752.53,"end":1752.81},{"text":"address","start":1752.81,"end":1753.13},{"text":"significant","start":1753.21,"end":1753.61},{"text":"challenges","start":1753.85,"end":1754.49},{"text":"in","start":1754.49,"end":1754.85},{"text":"international","start":1754.85,"end":1755.21},{"text":"taxation","start":1755.45,"end":1756.17},{"text":"and","start":1756.25,"end":1756.65},{"text":"foster","start":1756.65,"end":1757.29},{"text":"greater","start":1757.29,"end":1757.69},{"text":"cooperation","start":1757.69,"end":1758.41},{"text":"among","start":1758.49,"end":1758.85},{"text":"nations.","start":1758.85,"end":1759.45}]},{"text":"In regards to the first Protocol for the Taxation of Cross Border Services, we are supportive of the work being performed in relation to the unique challenges presented in addressing such taxation in light of the digital economy and increased global mobility of people.","start":1760.58,"end":1778.9,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"In","start":1760.58,"end":1760.74},{"text":"regards","start":1760.74,"end":1761.06},{"text":"to","start":1761.06,"end":1761.26},{"text":"the","start":1761.26,"end":1761.42},{"text":"first","start":1761.42,"end":1761.7},{"text":"Protocol","start":1761.7,"end":1762.34},{"text":"for","start":1762.34,"end":1762.54},{"text":"the","start":1762.54,"end":1762.7},{"text":"Taxation","start":1762.7,"end":1763.26},{"text":"of","start":1763.26,"end":1763.54},{"text":"Cross","start":1763.54,"end":1763.86},{"text":"Border","start":1763.86,"end":1764.3},{"text":"Services,","start":1764.3,"end":1764.66},{"text":"we","start":1764.98,"end":1765.3},{"text":"are","start":1765.3,"end":1765.54},{"text":"supportive","start":1765.54,"end":1766.06},{"text":"of","start":1766.06,"end":1766.22},{"text":"the","start":1766.22,"end":1766.42},{"text":"work","start":1766.42,"end":1766.74},{"text":"being","start":1766.9,"end":1767.3},{"text":"performed","start":1767.3,"end":1767.86},{"text":"in","start":1767.86,"end":1768.06},{"text":"relation","start":1768.06,"end":1768.42},{"text":"to","start":1768.42,"end":1768.74},{"text":"the","start":1768.74,"end":1768.94},{"text":"unique","start":1768.94,"end":1769.3},{"text":"challenges","start":1769.3,"end":1769.94},{"text":"presented","start":1770.1,"end":1770.74},{"text":"in","start":1770.74,"end":1770.94},{"text":"addressing","start":1770.94,"end":1771.46},{"text":"such","start":1771.94,"end":1772.34},{"text":"taxation","start":1773.78,"end":1774.46},{"text":"in","start":1774.46,"end":1774.7},{"text":"light","start":1774.7,"end":1774.94},{"text":"of","start":1774.94,"end":1775.18},{"text":"the","start":1775.18,"end":1775.38},{"text":"digital","start":1775.38,"end":1775.7},{"text":"economy","start":1775.86,"end":1776.259},{"text":"and","start":1776.58,"end":1776.9},{"text":"increased","start":1776.9,"end":1777.46},{"text":"global","start":1777.46,"end":1777.74},{"text":"mobility","start":1777.74,"end":1778.3},{"text":"of","start":1778.3,"end":1778.58},{"text":"people.","start":1778.58,"end":1778.9}]},{"text":"Whilst we understand the support and requirement of simplicity and taxation, we are strongly of the belief that any outcomes agreed should be guided by the principle of tax neutrality and that taxation on a gross basis results in economic distortive economics which can undermine economic growth and resultant tax revenues that economic activity supports.","start":1779.46,"end":1804.51,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs Net Basis Taxation","description":"Whether to tax services on a gross withholding basis or on net income, balancing simplicity and administrability against risks of market distortion and over/under-taxation. Positions ranged from supporting gross basis for capacity-constrained administrations to preferring net taxation with capacity-building."}],"words":[{"text":"Whilst","start":1779.46,"end":1779.86},{"text":"we","start":1779.86,"end":1780.06},{"text":"understand","start":1780.06,"end":1780.34},{"text":"the","start":1780.5,"end":1780.82},{"text":"support","start":1780.82,"end":1781.14},{"text":"and","start":1782.18,"end":1782.5},{"text":"requirement","start":1782.5,"end":1783.26},{"text":"of","start":1783.26,"end":1783.58},{"text":"simplicity","start":1783.58,"end":1784.3},{"text":"and","start":1784.3,"end":1784.58},{"text":"taxation,","start":1784.58,"end":1785.14},{"text":"we","start":1785.55,"end":1785.67},{"text":"are","start":1785.67,"end":1785.91},{"text":"strongly","start":1785.91,"end":1786.43},{"text":"of","start":1786.43,"end":1786.63},{"text":"the","start":1786.63,"end":1786.79},{"text":"belief","start":1786.79,"end":1787.15},{"text":"that","start":1787.15,"end":1787.43},{"text":"any","start":1787.43,"end":1787.75},{"text":"outcomes","start":1787.75,"end":1788.31},{"text":"agreed","start":1788.31,"end":1788.79},{"text":"should","start":1788.79,"end":1788.95},{"text":"be","start":1788.95,"end":1789.11},{"text":"guided","start":1789.11,"end":1789.47},{"text":"by","start":1789.47,"end":1789.79},{"text":"the","start":1789.79,"end":1789.99},{"text":"principle","start":1789.99,"end":1790.47},{"text":"of","start":1790.47,"end":1790.67},{"text":"tax","start":1790.67,"end":1790.95},{"text":"neutrality","start":1790.95,"end":1791.71},{"text":"and","start":1791.95,"end":1792.27},{"text":"that","start":1792.27,"end":1792.51},{"text":"taxation","start":1792.51,"end":1793.03},{"text":"on","start":1793.03,"end":1793.31},{"text":"a","start":1793.31,"end":1793.47},{"text":"gross","start":1793.47,"end":1793.79},{"text":"basis","start":1793.79,"end":1794.27},{"text":"results","start":1794.27,"end":1794.63},{"text":"in","start":1794.63,"end":1794.95},{"text":"economic","start":1794.95,"end":1795.31},{"text":"distortive","start":1795.71,"end":1796.63},{"text":"economics","start":1796.63,"end":1797.47},{"text":"which","start":1797.63,"end":1797.95},{"text":"can","start":1797.95,"end":1798.19},{"text":"undermine","start":1798.19,"end":1798.87},{"text":"economic","start":1798.87,"end":1799.23},{"text":"growth","start":1799.23,"end":1799.63},{"text":"and","start":1799.63,"end":1800.03},{"text":"resultant","start":1800.03,"end":1800.71},{"text":"tax","start":1800.71,"end":1800.99},{"text":"revenues","start":1800.99,"end":1801.55},{"text":"that","start":1801.79,"end":1802.15},{"text":"economic","start":1802.15,"end":1802.51},{"text":"activity","start":1802.75,"end":1803.47},{"text":"supports.","start":1803.79,"end":1804.51}]},{"text":"Furthermore, the solutions agreed for the first Protocol should be complementary and compatible with international model tax treaties to ensure that there is not an adverse impact on the facilitation of cross border trade and investment which also supports economic activity in both developed but most importantly in developing countries.","start":1805.23,"end":1825.73,"topics":[{"key":"treaty-compatibility","label":"Compatibility with Existing Tax Treaties","description":"Ensuring new protocols complement and coordinate with existing bilateral treaties and international models (e.g., UN Model Articles 12A/12B/12C) and considering multilateral instruments to update outdated treaty provisions. Delegations stressed avoiding fragmentation and maintaining stability."}],"words":[{"text":"Furthermore,","start":1805.23,"end":1806.11},{"text":"the","start":1806.19,"end":1806.47},{"text":"solutions","start":1806.47,"end":1806.99},{"text":"agreed","start":1806.99,"end":1807.51},{"text":"for","start":1807.51,"end":1807.67},{"text":"the","start":1807.67,"end":1807.83},{"text":"first","start":1807.83,"end":1808.11},{"text":"Protocol","start":1808.11,"end":1808.67},{"text":"should","start":1808.67,"end":1808.91},{"text":"be","start":1808.91,"end":1809.11},{"text":"complementary","start":1809.11,"end":1809.79},{"text":"and","start":1809.79,"end":1810.03},{"text":"compatible","start":1810.03,"end":1810.51},{"text":"with","start":1810.51,"end":1810.79},{"text":"international","start":1810.79,"end":1811.15},{"text":"model","start":1811.31,"end":1811.83},{"text":"tax","start":1811.83,"end":1812.11},{"text":"treaties","start":1812.69,"end":1813.17},{"text":"to","start":1813.25,"end":1813.57},{"text":"ensure","start":1813.57,"end":1813.89},{"text":"that","start":1813.89,"end":1814.21},{"text":"there","start":1814.21,"end":1814.45},{"text":"is","start":1814.45,"end":1814.69},{"text":"not","start":1814.69,"end":1814.93},{"text":"an","start":1814.93,"end":1815.17},{"text":"adverse","start":1815.17,"end":1815.73},{"text":"impact","start":1815.73,"end":1816.05},{"text":"on","start":1816.05,"end":1816.33},{"text":"the","start":1816.33,"end":1816.49},{"text":"facilitation","start":1816.49,"end":1817.13},{"text":"of","start":1817.13,"end":1817.33},{"text":"cross","start":1817.33,"end":1817.65},{"text":"border","start":1817.65,"end":1818.09},{"text":"trade","start":1818.09,"end":1818.41},{"text":"and","start":1818.41,"end":1818.69},{"text":"investment","start":1818.69,"end":1819.01},{"text":"which","start":1819.57,"end":1819.89},{"text":"also","start":1819.89,"end":1820.21},{"text":"supports","start":1820.21,"end":1820.85},{"text":"economic","start":1820.85,"end":1821.17},{"text":"activity","start":1821.33,"end":1821.89},{"text":"in","start":1821.89,"end":1822.13},{"text":"both","start":1822.13,"end":1822.41},{"text":"developed","start":1822.41,"end":1823.01},{"text":"but","start":1823.01,"end":1823.25},{"text":"most","start":1823.25,"end":1823.49},{"text":"importantly","start":1823.49,"end":1824.37},{"text":"in","start":1824.45,"end":1824.73},{"text":"developing","start":1824.73,"end":1825.37},{"text":"countries.","start":1825.37,"end":1825.73}]}]},{"sentences":[{"text":"With respect to the second Protocol and dispute prevention and resolutions, we are hugely supportive of the need to prevent and resolve tax disputes in order to minimize the instances of double taxation and its resultant impact on tax collections and revenue.","start":1826.37,"end":1844.22,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"With","start":1826.37,"end":1826.69},{"text":"respect","start":1826.69,"end":1827.01},{"text":"to","start":1827.09,"end":1827.37},{"text":"the","start":1827.37,"end":1827.65},{"text":"second","start":1827.89,"end":1828.29},{"text":"Protocol","start":1828.45,"end":1829.01},{"text":"and","start":1829.01,"end":1829.25},{"text":"dispute","start":1829.25,"end":1829.69},{"text":"prevention","start":1829.69,"end":1830.29},{"text":"and","start":1830.29,"end":1830.53},{"text":"resolutions,","start":1830.53,"end":1831.17},{"text":"we","start":1831.17,"end":1831.45},{"text":"are","start":1831.45,"end":1831.65},{"text":"hugely","start":1831.65,"end":1832.17},{"text":"supportive","start":1832.17,"end":1832.73},{"text":"of","start":1832.73,"end":1832.85},{"text":"the","start":1832.85,"end":1833.01},{"text":"need","start":1833.01,"end":1833.25},{"text":"to","start":1833.25,"end":1833.45},{"text":"prevent","start":1833.45,"end":1833.81},{"text":"and","start":1833.97,"end":1834.37},{"text":"resolve","start":1834.85,"end":1835.49},{"text":"tax","start":1835.49,"end":1835.81},{"text":"disputes","start":1835.81,"end":1836.37},{"text":"in","start":1836.37,"end":1836.65},{"text":"order","start":1836.65,"end":1836.89},{"text":"to","start":1836.89,"end":1837.13},{"text":"minimize","start":1837.13,"end":1837.65},{"text":"the","start":1837.65,"end":1837.85},{"text":"instances","start":1837.85,"end":1838.37},{"text":"of","start":1838.45,"end":1838.73},{"text":"double","start":1838.73,"end":1839.05},{"text":"taxation","start":1839.05,"end":1839.65},{"text":"and","start":1840.06,"end":1840.22},{"text":"its","start":1840.22,"end":1840.46},{"text":"resultant","start":1840.46,"end":1841.1},{"text":"impact","start":1841.18,"end":1841.58},{"text":"on","start":1841.58,"end":1841.86},{"text":"tax","start":1841.86,"end":1842.1},{"text":"collections","start":1842.1,"end":1842.86},{"text":"and","start":1843.26,"end":1843.62},{"text":"revenue.","start":1843.62,"end":1844.22}]},{"text":"We should stress the need that solutions agreed as part of this Protocol should be bilateral in nature and compatible with international model tax treaties.","start":1844.78,"end":1854.14,"topics":[{"key":"treaty-compatibility","label":"Compatibility with Existing Tax Treaties","description":"Ensuring new protocols complement and coordinate with existing bilateral treaties and international models (e.g., UN Model Articles 12A/12B/12C) and considering multilateral instruments to update outdated treaty provisions. Delegations stressed avoiding fragmentation and maintaining stability."},{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"We","start":1844.78,"end":1845.1},{"text":"should","start":1845.1,"end":1845.34},{"text":"stress","start":1845.34,"end":1845.74},{"text":"the","start":1845.74,"end":1845.94},{"text":"need","start":1845.94,"end":1846.14},{"text":"that","start":1846.14,"end":1846.42},{"text":"solutions","start":1846.42,"end":1847.02},{"text":"agreed","start":1847.1,"end":1847.66},{"text":"as","start":1847.66,"end":1847.9},{"text":"part","start":1847.9,"end":1848.1},{"text":"of","start":1848.1,"end":1848.26},{"text":"this","start":1848.26,"end":1848.46},{"text":"Protocol","start":1848.46,"end":1849.02},{"text":"should","start":1849.02,"end":1849.22},{"text":"be","start":1849.22,"end":1849.42},{"text":"bilateral","start":1849.42,"end":1850.1},{"text":"in","start":1850.1,"end":1850.26},{"text":"nature","start":1850.26,"end":1850.62},{"text":"and","start":1850.7,"end":1851.1},{"text":"compatible","start":1851.1,"end":1851.7},{"text":"with","start":1851.7,"end":1851.98},{"text":"international","start":1851.98,"end":1852.3},{"text":"model","start":1852.62,"end":1853.14},{"text":"tax","start":1853.14,"end":1853.5},{"text":"treaties.","start":1853.5,"end":1854.14}]},{"text":"Furthermore, whilst we fully acknowledge the resource constituents faced by developing countries tax administrations, we would receive restate the importance of domestic resource mobilizations in supporting disputes prevention and resolution as well as re emphasizing the available methods of transfer pricing simplification, for example Low value adding services safe harbor in the United Nations Practical Manual to Untransfer pricing which would allow a more efficient uses of tax administration resources.","start":1855.1,"end":1891.57,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."},{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"Furthermore,","start":1855.1,"end":1855.82},{"text":"whilst","start":1856.86,"end":1857.26},{"text":"we","start":1857.26,"end":1857.5},{"text":"fully","start":1857.5,"end":1857.78},{"text":"acknowledge","start":1857.78,"end":1858.42},{"text":"the","start":1858.42,"end":1858.7},{"text":"resource","start":1858.7,"end":1859.34},{"text":"constituents","start":1859.74,"end":1860.58},{"text":"faced","start":1860.58,"end":1860.98},{"text":"by","start":1860.98,"end":1861.26},{"text":"developing","start":1861.34,"end":1861.98},{"text":"countries","start":1861.98,"end":1862.3},{"text":"tax","start":1862.46,"end":1862.82},{"text":"administrations,","start":1862.82,"end":1863.98},{"text":"we","start":1864.14,"end":1864.46},{"text":"would","start":1864.46,"end":1864.7},{"text":"receive","start":1864.7,"end":1865.1},{"text":"restate","start":1865.67,"end":1866.11},{"text":"the","start":1866.11,"end":1866.35},{"text":"importance","start":1866.35,"end":1866.87},{"text":"of","start":1866.87,"end":1867.11},{"text":"domestic","start":1867.11,"end":1867.75},{"text":"resource","start":1867.75,"end":1868.31},{"text":"mobilizations","start":1868.31,"end":1869.15},{"text":"in","start":1869.15,"end":1869.35},{"text":"supporting","start":1869.35,"end":1869.83},{"text":"disputes","start":1869.83,"end":1870.39},{"text":"prevention","start":1870.71,"end":1871.31},{"text":"and","start":1871.31,"end":1871.59},{"text":"resolution","start":1871.59,"end":1872.23},{"text":"as","start":1872.23,"end":1872.51},{"text":"well","start":1872.51,"end":1872.67},{"text":"as","start":1872.67,"end":1872.87},{"text":"re","start":1872.87,"end":1873.03},{"text":"emphasizing","start":1873.03,"end":1873.75},{"text":"the","start":1873.75,"end":1873.95},{"text":"available","start":1873.95,"end":1874.23},{"text":"methods","start":1874.39,"end":1875.03},{"text":"of","start":1875.03,"end":1875.31},{"text":"transfer","start":1875.31,"end":1875.91},{"text":"pricing","start":1875.99,"end":1876.55},{"text":"simplification,","start":1876.55,"end":1877.43},{"text":"for","start":1877.67,"end":1877.95},{"text":"example","start":1877.95,"end":1878.47},{"text":"Low","start":1878.55,"end":1878.91},{"text":"value","start":1878.91,"end":1879.27},{"text":"adding","start":1879.27,"end":1879.79},{"text":"services","start":1879.79,"end":1880.15},{"text":"safe","start":1880.39,"end":1881.03},{"text":"harbor","start":1881.109,"end":1881.75},{"text":"in","start":1881.99,"end":1882.23},{"text":"the","start":1882.23,"end":1882.39},{"text":"United","start":1882.39,"end":1882.71},{"text":"Nations","start":1882.71,"end":1883.35},{"text":"Practical","start":1883.83,"end":1884.47},{"text":"Manual","start":1884.47,"end":1884.99},{"text":"to","start":1884.99,"end":1885.35},{"text":"Untransfer","start":1885.59,"end":1886.47},{"text":"pricing","start":1886.47,"end":1887.11},{"text":"which","start":1887.27,"end":1887.63},{"text":"would","start":1887.63,"end":1887.91},{"text":"allow","start":1887.91,"end":1888.23},{"text":"a","start":1888.23,"end":1888.51},{"text":"more","start":1888.51,"end":1888.71},{"text":"efficient","start":1888.71,"end":1889.27},{"text":"uses","start":1889.27,"end":1889.83},{"text":"of","start":1889.83,"end":1890.03},{"text":"tax","start":1890.03,"end":1890.31},{"text":"administration","start":1890.31,"end":1890.95},{"text":"resources.","start":1890.95,"end":1891.57}]},{"text":"Mr. Chair, we look forward to the further discussions in both protocols to address our concerns and strengthen international tax cooperation.","start":1892.52,"end":1900.44,"topics":[],"words":[{"text":"Mr.","start":1892.52,"end":1892.76},{"text":"Chair,","start":1892.76,"end":1893.04},{"text":"we","start":1893.04,"end":1893.28},{"text":"look","start":1893.28,"end":1893.48},{"text":"forward","start":1893.48,"end":1893.8},{"text":"to","start":1893.8,"end":1894.08},{"text":"the","start":1894.08,"end":1894.24},{"text":"further","start":1894.24,"end":1894.52},{"text":"discussions","start":1894.52,"end":1895.08},{"text":"in","start":1895.08,"end":1895.28},{"text":"both","start":1895.28,"end":1895.52},{"text":"protocols","start":1895.52,"end":1896.28},{"text":"to","start":1896.28,"end":1896.48},{"text":"address","start":1896.48,"end":1896.76},{"text":"our","start":1896.84,"end":1897.2},{"text":"concerns","start":1897.2,"end":1897.72},{"text":"and","start":1897.72,"end":1897.92},{"text":"strengthen","start":1897.92,"end":1898.52},{"text":"international","start":1898.68,"end":1899.08},{"text":"tax","start":1899.24,"end":1899.64},{"text":"cooperation.","start":1899.72,"end":1900.44}]}]},{"sentences":[{"text":"Thank you.","start":1901.24,"end":1901.88,"topics":[],"words":[{"text":"Thank","start":1901.24,"end":1901.6},{"text":"you.","start":1901.6,"end":1901.88}]}]}],"speaker":{"name":null,"affiliation":"ARE","affiliation_full":"United Arab Emirates","group":null,"function":"Representative"}},{"statement_number":21,"paragraphs":[{"sentences":[{"text":"Thank you. Thanks Delegate of Korea followed by Colombia","start":1905.88,"end":1909.08,"topics":[],"words":[{"text":"Thank","start":1905.88,"end":1906.2},{"text":"you.","start":1906.2,"end":1906.36},{"text":"Thanks","start":1906.36,"end":1906.72},{"text":"Delegate","start":1906.72,"end":1907.2},{"text":"of","start":1907.2,"end":1907.44},{"text":"Korea","start":1907.44,"end":1907.96},{"text":"followed","start":1907.96,"end":1908.32},{"text":"by","start":1908.32,"end":1908.52},{"text":"Colombia","start":1908.52,"end":1909.08}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":22,"paragraphs":[{"sentences":[{"text":"thank you Chair.","start":1911.72,"end":1912.52,"topics":[],"words":[{"text":"thank","start":1911.72,"end":1912.08},{"text":"you","start":1912.08,"end":1912.24},{"text":"Chair.","start":1912.24,"end":1912.52}]},{"text":"I would like to express my sincere appreciation to the Secretary, the colleagues and all Member States for the continuous efforts and active engagement.","start":1913.16,"end":1923.45,"topics":[],"words":[{"text":"I","start":1913.16,"end":1913.44},{"text":"would","start":1913.44,"end":1913.64},{"text":"like","start":1913.64,"end":1913.88},{"text":"to","start":1913.88,"end":1914.12},{"text":"express","start":1914.12,"end":1914.44},{"text":"my","start":1914.44,"end":1914.76},{"text":"sincere","start":1914.76,"end":1915.24},{"text":"appreciation","start":1915.24,"end":1916.12},{"text":"to","start":1916.12,"end":1916.4},{"text":"the","start":1916.4,"end":1916.6},{"text":"Secretary,","start":1916.6,"end":1917.32},{"text":"the","start":1918.01,"end":1918.17},{"text":"colleagues","start":1918.17,"end":1918.77},{"text":"and","start":1918.77,"end":1919.01},{"text":"all","start":1919.01,"end":1919.33},{"text":"Member","start":1919.33,"end":1919.61},{"text":"States","start":1919.61,"end":1919.93},{"text":"for","start":1920.33,"end":1920.61},{"text":"the","start":1920.61,"end":1920.81},{"text":"continuous","start":1920.81,"end":1921.29},{"text":"efforts","start":1921.29,"end":1921.93},{"text":"and","start":1921.93,"end":1922.25},{"text":"active","start":1922.25,"end":1922.73},{"text":"engagement.","start":1922.73,"end":1923.45}]},{"text":"I hope this session will serve as the constructive step in advancing the discussions first regarding the taxation of income derived","start":1924.09,"end":1933.29,"topics":[],"words":[{"text":"I","start":1924.09,"end":1924.37},{"text":"hope","start":1924.37,"end":1924.57},{"text":"this","start":1924.57,"end":1924.81},{"text":"session","start":1924.81,"end":1925.13},{"text":"will","start":1925.13,"end":1925.37},{"text":"serve","start":1925.37,"end":1925.77},{"text":"as","start":1925.77,"end":1925.97},{"text":"the","start":1925.97,"end":1926.33},{"text":"constructive","start":1926.41,"end":1927.17},{"text":"step","start":1927.17,"end":1927.45},{"text":"in","start":1927.45,"end":1927.69},{"text":"advancing","start":1927.69,"end":1928.29},{"text":"the","start":1928.29,"end":1928.65},{"text":"discussions","start":1928.73,"end":1929.53},{"text":"first","start":1930.41,"end":1930.81},{"text":"regarding","start":1930.89,"end":1931.49},{"text":"the","start":1931.49,"end":1931.65},{"text":"taxation","start":1931.65,"end":1932.09},{"text":"of","start":1932.09,"end":1932.37},{"text":"income","start":1932.37,"end":1932.81},{"text":"derived","start":1932.81,"end":1933.29}]}]},{"sentences":[{"text":"from the provision of cross border services.","start":1933.29,"end":1935.93,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"from","start":1933.29,"end":1933.61},{"text":"the","start":1933.769,"end":1934.05},{"text":"provision","start":1934.05,"end":1934.49},{"text":"of","start":1934.49,"end":1934.73},{"text":"cross","start":1934.73,"end":1935.05},{"text":"border","start":1935.05,"end":1935.45},{"text":"services.","start":1935.53,"end":1935.93}]},{"text":"Developing international tax system in line with the changing environment is necessary to achieve fairness in taxation.","start":1936.73,"end":1943.23,"topics":[],"words":[{"text":"Developing","start":1936.73,"end":1937.41},{"text":"international","start":1937.41,"end":1937.77},{"text":"tax","start":1937.85,"end":1938.25},{"text":"system","start":1938.25,"end":1938.65},{"text":"in","start":1938.65,"end":1938.93},{"text":"line","start":1938.93,"end":1939.13},{"text":"with","start":1939.13,"end":1939.37},{"text":"the","start":1939.37,"end":1939.53},{"text":"changing","start":1939.53,"end":1939.97},{"text":"environment","start":1939.97,"end":1940.33},{"text":"is","start":1940.49,"end":1940.81},{"text":"necessary","start":1940.81,"end":1941.29},{"text":"to","start":1941.29,"end":1941.53},{"text":"achieve","start":1941.53,"end":1941.93},{"text":"fairness","start":1941.93,"end":1942.45},{"text":"in","start":1942.45,"end":1942.73},{"text":"taxation.","start":1942.73,"end":1943.23}]}]},{"sentences":[{"text":"However, I believe that any development of new rules should be preceded by careful analysis.","start":1945.3,"end":1950.98,"topics":[{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"However,","start":1945.3,"end":1945.54},{"text":"I","start":1945.54,"end":1945.86},{"text":"believe","start":1945.86,"end":1946.14},{"text":"that","start":1946.14,"end":1946.42},{"text":"any","start":1946.42,"end":1946.66},{"text":"development","start":1946.66,"end":1946.98},{"text":"of","start":1947.06,"end":1947.42},{"text":"new","start":1947.42,"end":1947.7},{"text":"rules","start":1947.7,"end":1948.22},{"text":"should","start":1948.22,"end":1948.5},{"text":"be","start":1948.5,"end":1948.74},{"text":"preceded","start":1948.74,"end":1949.42},{"text":"by","start":1949.42,"end":1949.66},{"text":"careful","start":1949.66,"end":1950.14},{"text":"analysis.","start":1950.14,"end":1950.98}]},{"text":"I think that a detailed examination of factors such as service sectors where remote delivery is predominant and the relative market contribution of supply and demand will help establish standards that more accurately reflect economic reality.","start":1951.62,"end":1969.14,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."},{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"I","start":1951.62,"end":1951.9},{"text":"think","start":1951.9,"end":1952.14},{"text":"that","start":1952.14,"end":1952.42},{"text":"a","start":1952.42,"end":1952.62},{"text":"detailed","start":1952.62,"end":1953.18},{"text":"examination","start":1953.18,"end":1953.78},{"text":"of","start":1953.78,"end":1954.1},{"text":"factors","start":1954.1,"end":1954.54},{"text":"such","start":1954.54,"end":1954.78},{"text":"as","start":1954.78,"end":1954.98},{"text":"service","start":1954.98,"end":1955.3},{"text":"sectors","start":1955.46,"end":1956.1},{"text":"where","start":1956.26,"end":1956.62},{"text":"remote","start":1956.62,"end":1957.14},{"text":"delivery","start":1957.14,"end":1957.66},{"text":"is","start":1957.66,"end":1957.9},{"text":"predominant","start":1957.9,"end":1958.82},{"text":"and","start":1959.299,"end":1959.66},{"text":"the","start":1959.66,"end":1959.94},{"text":"relative","start":1959.94,"end":1960.42},{"text":"market","start":1960.42,"end":1960.82},{"text":"contribution","start":1960.82,"end":1961.5},{"text":"of","start":1961.5,"end":1961.78},{"text":"supply","start":1961.78,"end":1962.26},{"text":"and","start":1962.26,"end":1962.46},{"text":"demand","start":1962.46,"end":1962.74},{"text":"will","start":1962.82,"end":1963.14},{"text":"help","start":1963.14,"end":1963.46},{"text":"establish","start":1963.46,"end":1964.18},{"text":"standards","start":1964.58,"end":1965.14},{"text":"that","start":1965.14,"end":1965.46},{"text":"more","start":1965.46,"end":1965.78},{"text":"accurately","start":1966.26,"end":1966.9},{"text":"reflect","start":1967.54,"end":1968.1},{"text":"economic","start":1968.1,"end":1968.5},{"text":"reality.","start":1968.5,"end":1969.14}]},{"text":"Moreover, discussions on the manner of taxation should take place only after such analysis is completed and agreement on taxing nexus is reached.","start":1970.42,"end":1981.38,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."},{"key":"gross-vs-net-taxation","label":"Gross vs Net Basis Taxation","description":"Whether to tax services on a gross withholding basis or on net income, balancing simplicity and administrability against risks of market distortion and over/under-taxation. Positions ranged from supporting gross basis for capacity-constrained administrations to preferring net taxation with capacity-building."}],"words":[{"text":"Moreover,","start":1970.42,"end":1970.9},{"text":"discussions","start":1970.9,"end":1971.54},{"text":"on","start":1971.54,"end":1971.7},{"text":"the","start":1971.7,"end":1971.82},{"text":"manner","start":1971.82,"end":1972.22},{"text":"of","start":1972.22,"end":1972.46},{"text":"taxation","start":1972.46,"end":1973.06},{"text":"should","start":1973.14,"end":1973.5},{"text":"take","start":1973.5,"end":1973.82},{"text":"place","start":1973.82,"end":1974.18},{"text":"only","start":1974.58,"end":1974.94},{"text":"after","start":1974.94,"end":1975.3},{"text":"such","start":1975.78,"end":1976.14},{"text":"analysis","start":1976.14,"end":1976.7},{"text":"is","start":1976.7,"end":1976.9},{"text":"completed","start":1976.9,"end":1977.66},{"text":"and","start":1977.66,"end":1977.98},{"text":"agreement","start":1977.98,"end":1978.62},{"text":"on","start":1978.62,"end":1978.98},{"text":"taxing","start":1979.54,"end":1980.06},{"text":"nexus","start":1980.06,"end":1980.5},{"text":"is","start":1980.5,"end":1980.74},{"text":"reached.","start":1980.74,"end":1981.38}]},{"text":"In particular, these discussions should carefully consider","start":1982.9,"end":1985.94,"topics":[],"words":[{"text":"In","start":1982.9,"end":1983.18},{"text":"particular,","start":1983.18,"end":1983.46},{"text":"these","start":1983.7,"end":1984.1},{"text":"discussions","start":1984.1,"end":1984.74},{"text":"should","start":1984.74,"end":1985.059},{"text":"carefully","start":1985.059,"end":1985.66},{"text":"consider","start":1985.66,"end":1985.94}]}]},{"sentences":[{"text":"the potential negative effects of gross based taxation, such as market distortions and impediments to cross border terrain sections as well as the administration administrative feasibility of a debt based approach.","start":1986.02,"end":2000.4,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs Net Basis Taxation","description":"Whether to tax services on a gross withholding basis or on net income, balancing simplicity and administrability against risks of market distortion and over/under-taxation. Positions ranged from supporting gross basis for capacity-constrained administrations to preferring net taxation with capacity-building."},{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"the","start":1986.02,"end":1986.34},{"text":"potential","start":1986.34,"end":1986.82},{"text":"negative","start":1986.82,"end":1987.34},{"text":"effects","start":1987.34,"end":1987.78},{"text":"of","start":1987.78,"end":1987.94},{"text":"gross","start":1987.94,"end":1988.3},{"text":"based","start":1988.3,"end":1988.62},{"text":"taxation,","start":1988.62,"end":1989.22},{"text":"such","start":1989.62,"end":1989.9},{"text":"as","start":1989.9,"end":1990.14},{"text":"market","start":1990.14,"end":1990.46},{"text":"distortions","start":1990.46,"end":1991.22},{"text":"and","start":1991.22,"end":1991.42},{"text":"impediments","start":1991.42,"end":1992.1},{"text":"to","start":1992.1,"end":1992.3},{"text":"cross","start":1992.3,"end":1992.58},{"text":"border","start":1992.58,"end":1992.9},{"text":"terrain","start":1992.9,"end":1993.3},{"text":"sections","start":1993.3,"end":1993.86},{"text":"as","start":1994.02,"end":1994.34},{"text":"well","start":1994.34,"end":1994.54},{"text":"as","start":1994.54,"end":1994.7},{"text":"the","start":1994.7,"end":1994.94},{"text":"administration","start":1994.94,"end":1995.37},{"text":"administrative","start":1996.88,"end":1997.76},{"text":"feasibility","start":1997.76,"end":1998.32},{"text":"of","start":1998.32,"end":1998.64},{"text":"a","start":1998.64,"end":1998.96},{"text":"debt","start":1999.28,"end":1999.72},{"text":"based","start":1999.72,"end":2000},{"text":"approach.","start":2000,"end":2000.4}]},{"text":"Next, I would like to address the second early Protocol, the prevention and resolution of tax disputes.","start":2002.16,"end":2008.64,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"Next,","start":2002.16,"end":2002.56},{"text":"I","start":2002.72,"end":2003.04},{"text":"would","start":2003.04,"end":2003.32},{"text":"like","start":2003.32,"end":2003.56},{"text":"to","start":2003.56,"end":2003.72},{"text":"address","start":2003.72,"end":2004},{"text":"the","start":2004,"end":2004.32},{"text":"second","start":2004.32,"end":2004.64},{"text":"early","start":2004.72,"end":2005.12},{"text":"Protocol,","start":2005.12,"end":2005.76},{"text":"the","start":2005.76,"end":2006.08},{"text":"prevention","start":2006.24,"end":2006.84},{"text":"and","start":2006.84,"end":2007.04},{"text":"resolution","start":2007.04,"end":2007.48},{"text":"of","start":2007.48,"end":2007.68},{"text":"tax","start":2007.68,"end":2007.96},{"text":"disputes.","start":2007.96,"end":2008.64}]},{"text":"I support the broader application of mechanism, including the potential double taxation arising from future protocols, while respecting its jurisdiction sovereignty over domestic disputes.","start":2009.68,"end":2023.02,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"I","start":2009.68,"end":2010},{"text":"support","start":2010,"end":2010.32},{"text":"the","start":2010.32,"end":2010.6},{"text":"broader","start":2010.6,"end":2011.04},{"text":"application","start":2011.04,"end":2011.6},{"text":"of","start":2011.6,"end":2011.8},{"text":"mechanism,","start":2011.8,"end":2012.32},{"text":"including","start":2012.48,"end":2012.88},{"text":"the","start":2013.36,"end":2013.76},{"text":"potential","start":2013.76,"end":2014.28},{"text":"double","start":2014.28,"end":2014.68},{"text":"taxation","start":2014.68,"end":2015.36},{"text":"arising","start":2015.36,"end":2015.92},{"text":"from","start":2015.92,"end":2016.2},{"text":"future","start":2016.2,"end":2016.48},{"text":"protocols,","start":2016.72,"end":2017.6},{"text":"while","start":2017.92,"end":2018.24},{"text":"respecting","start":2018.24,"end":2019},{"text":"its","start":2019,"end":2019.32},{"text":"jurisdiction","start":2019.32,"end":2020.32},{"text":"sovereignty","start":2020.64,"end":2021.32},{"text":"over","start":2021.32,"end":2021.68},{"text":"domestic","start":2021.68,"end":2022.31},{"text":"disputes.","start":2022.54,"end":2023.02}]},{"text":"Moreover, providing flexibility through Okta provisions can facilitate wider adoption of the Protocol among Member States while","start":2023.98,"end":2033.58,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"Moreover,","start":2023.98,"end":2024.54},{"text":"providing","start":2024.7,"end":2025.22},{"text":"flexibility","start":2025.22,"end":2025.9},{"text":"through","start":2026.06,"end":2026.42},{"text":"Okta","start":2026.42,"end":2027.06},{"text":"provisions","start":2027.06,"end":2027.74},{"text":"can","start":2027.74,"end":2027.98},{"text":"facilitate","start":2027.98,"end":2028.7},{"text":"wider","start":2028.7,"end":2029.18},{"text":"adoption","start":2029.5,"end":2030.1},{"text":"of","start":2030.1,"end":2030.3},{"text":"the","start":2030.3,"end":2030.54},{"text":"Protocol","start":2030.54,"end":2031.26},{"text":"among","start":2031.42,"end":2031.82},{"text":"Member","start":2031.82,"end":2032.22},{"text":"States","start":2032.22,"end":2032.62},{"text":"while","start":2033.18,"end":2033.58}]}]},{"sentences":[{"text":"accommodating a broader range of effective mechanisms beyond mechanism development.","start":2035.42,"end":2042.22,"topics":[],"words":[{"text":"accommodating","start":2035.42,"end":2036.94},{"text":"a","start":2037.18,"end":2037.5},{"text":"broader","start":2037.5,"end":2037.94},{"text":"range","start":2037.94,"end":2038.299},{"text":"of","start":2038.299,"end":2038.499},{"text":"effective","start":2038.499,"end":2038.98},{"text":"mechanisms","start":2038.98,"end":2039.9},{"text":"beyond","start":2040.78,"end":2041.26},{"text":"mechanism","start":2041.34,"end":2041.9},{"text":"development.","start":2041.9,"end":2042.22}]},{"text":"The Protocol should also focus on capacity building for Member States which the effectiveness of both new and existing mechanisms, including IOPT session will serve as an opportunity for sharing diverse views and innings mutual understanding among Member States.","start":2042.46,"end":2061.83,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"The","start":2042.46,"end":2042.74},{"text":"Protocol","start":2042.74,"end":2043.26},{"text":"should","start":2043.26,"end":2043.5},{"text":"also","start":2043.5,"end":2043.78},{"text":"focus","start":2043.78,"end":2044.1},{"text":"on","start":2044.1,"end":2044.38},{"text":"capacity","start":2044.38,"end":2044.86},{"text":"building","start":2044.86,"end":2045.18},{"text":"for","start":2045.18,"end":2045.5},{"text":"Member","start":2045.5,"end":2045.82},{"text":"States","start":2045.82,"end":2046.22},{"text":"which","start":2046.78,"end":2047.18},{"text":"the","start":2048.23,"end":2048.47},{"text":"effectiveness","start":2048.47,"end":2049.31},{"text":"of","start":2049.31,"end":2049.59},{"text":"both","start":2049.59,"end":2049.87},{"text":"new","start":2049.87,"end":2050.15},{"text":"and","start":2050.15,"end":2050.39},{"text":"existing","start":2050.39,"end":2051.11},{"text":"mechanisms,","start":2051.19,"end":2052.15},{"text":"including","start":2053.43,"end":2053.83},{"text":"IOPT","start":2053.91,"end":2054.59},{"text":"session","start":2054.59,"end":2054.91},{"text":"will","start":2054.91,"end":2055.07},{"text":"serve","start":2055.07,"end":2055.35},{"text":"as","start":2055.35,"end":2055.55},{"text":"an","start":2055.55,"end":2055.87},{"text":"opportunity","start":2055.87,"end":2056.55},{"text":"for","start":2056.55,"end":2056.79},{"text":"sharing","start":2056.79,"end":2057.15},{"text":"diverse","start":2057.15,"end":2057.67},{"text":"views","start":2057.67,"end":2058.03},{"text":"and","start":2058.03,"end":2058.19},{"text":"innings","start":2058.19,"end":2058.71},{"text":"mutual","start":2059.19,"end":2059.83},{"text":"understanding","start":2060.15,"end":2060.83},{"text":"among","start":2060.83,"end":2061.11},{"text":"Member","start":2061.11,"end":2061.47},{"text":"States.","start":2061.47,"end":2061.83}]},{"text":"Thank you.","start":2061.99,"end":2062.63,"topics":[],"words":[{"text":"Thank","start":2061.99,"end":2062.35},{"text":"you.","start":2062.35,"end":2062.63}]}]}],"speaker":{"name":null,"affiliation":"KOR","affiliation_full":"Republic of Korea","group":null,"function":"Representative"}},{"statement_number":23,"paragraphs":[{"sentences":[{"text":"Thank you. Thanks. Delegate of Colombia, followed by China.","start":2066.71,"end":2069.67,"topics":[],"words":[{"text":"Thank","start":2066.71,"end":2067.07},{"text":"you.","start":2067.07,"end":2067.35},{"text":"Thanks.","start":2067.59,"end":2068.07},{"text":"Delegate","start":2068.07,"end":2068.51},{"text":"of","start":2068.51,"end":2068.63},{"text":"Colombia,","start":2068.63,"end":2068.99},{"text":"followed","start":2068.99,"end":2069.27},{"text":"by","start":2069.27,"end":2069.39},{"text":"China.","start":2069.39,"end":2069.67}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":24,"paragraphs":[{"sentences":[{"text":"Gracias. Thank you very much.","start":2072.87,"end":2075.45,"topics":[],"words":[{"text":"Gracias.","start":2072.87,"end":2073.67},{"text":"Thank","start":2074.25,"end":2074.45},{"text":"you","start":2074.45,"end":2074.73},{"text":"very","start":2074.89,"end":2075.21},{"text":"much.","start":2075.21,"end":2075.45}]},{"text":"Chairman.","start":2075.45,"end":2076.01,"topics":[],"words":[{"text":"Chairman.","start":2075.45,"end":2076.01}]},{"text":"We'd like to thank the Chair, Secretariat and all delegates for the intensive work and efforts which have gone in developing this Framework Convention and the two early protocols.","start":2076.65,"end":2089.53,"topics":[],"words":[{"text":"We'd","start":2076.65,"end":2077.09},{"text":"like","start":2077.09,"end":2077.25},{"text":"to","start":2077.25,"end":2077.41},{"text":"thank","start":2077.41,"end":2077.65},{"text":"the","start":2077.65,"end":2077.85},{"text":"Chair,","start":2077.85,"end":2078.17},{"text":"Secretariat","start":2078.57,"end":2079.45},{"text":"and","start":2079.53,"end":2079.89},{"text":"all","start":2079.89,"end":2080.25},{"text":"delegates","start":2080.49,"end":2081.13},{"text":"for","start":2081.13,"end":2081.41},{"text":"the","start":2081.41,"end":2081.65},{"text":"intensive","start":2081.65,"end":2082.17},{"text":"work","start":2082.17,"end":2082.49},{"text":"and","start":2082.49,"end":2082.81},{"text":"efforts","start":2082.89,"end":2083.37},{"text":"which","start":2083.37,"end":2083.61},{"text":"have","start":2083.61,"end":2083.81},{"text":"gone","start":2083.81,"end":2084.17},{"text":"in","start":2084.41,"end":2084.69},{"text":"developing","start":2084.69,"end":2085.33},{"text":"this","start":2085.33,"end":2085.69},{"text":"Framework","start":2087.29,"end":2087.81},{"text":"Convention","start":2087.81,"end":2088.13},{"text":"and","start":2088.13,"end":2088.25},{"text":"the","start":2088.25,"end":2088.37},{"text":"two","start":2088.37,"end":2088.53},{"text":"early","start":2088.53,"end":2088.77},{"text":"protocols.","start":2088.77,"end":2089.53}]},{"text":"Columbia welcomes this historic and valuable opportunity to garner consensus and important themes allowing us to strengthen the global tax architecture, a source of significant financing for our countries which are affected by global structures which can lead to the erosion of the tax bases of our countries.","start":2089.769,"end":2110.86,"topics":[],"words":[{"text":"Columbia","start":2089.769,"end":2090.37},{"text":"welcomes","start":2090.37,"end":2090.81},{"text":"this","start":2090.81,"end":2091.09},{"text":"historic","start":2091.09,"end":2091.73},{"text":"and","start":2091.73,"end":2091.97},{"text":"valuable","start":2091.97,"end":2092.33},{"text":"opportunity","start":2092.33,"end":2093.01},{"text":"to","start":2093.01,"end":2093.37},{"text":"garner","start":2093.61,"end":2094.01},{"text":"consensus","start":2094.01,"end":2094.57},{"text":"and","start":2094.57,"end":2094.77},{"text":"important","start":2094.77,"end":2095.05},{"text":"themes","start":2095.37,"end":2095.81},{"text":"allowing","start":2095.81,"end":2096.21},{"text":"us","start":2096.21,"end":2096.41},{"text":"to","start":2096.41,"end":2096.65},{"text":"strengthen","start":2096.65,"end":2097.09},{"text":"the","start":2097.09,"end":2097.37},{"text":"global","start":2097.61,"end":2097.97},{"text":"tax","start":2097.97,"end":2098.33},{"text":"architecture,","start":2098.33,"end":2099.21},{"text":"a","start":2100.06,"end":2100.18},{"text":"source","start":2100.18,"end":2100.5},{"text":"of","start":2100.5,"end":2100.78},{"text":"significant","start":2100.78,"end":2101.18},{"text":"financing","start":2101.26,"end":2101.98},{"text":"for","start":2102.06,"end":2102.38},{"text":"our","start":2102.38,"end":2102.62},{"text":"countries","start":2102.62,"end":2102.94},{"text":"which","start":2104.7,"end":2104.98},{"text":"are","start":2104.98,"end":2105.14},{"text":"affected","start":2105.14,"end":2105.46},{"text":"by","start":2105.46,"end":2105.66},{"text":"global","start":2105.66,"end":2105.98},{"text":"structures","start":2106.06,"end":2106.7},{"text":"which","start":2107.58,"end":2107.9},{"text":"can","start":2107.9,"end":2108.1},{"text":"lead","start":2108.1,"end":2108.3},{"text":"to","start":2108.3,"end":2108.46},{"text":"the","start":2108.46,"end":2108.58},{"text":"erosion","start":2108.58,"end":2109.14},{"text":"of","start":2109.14,"end":2109.42},{"text":"the","start":2109.42,"end":2109.62},{"text":"tax","start":2109.62,"end":2109.86},{"text":"bases","start":2109.86,"end":2110.26},{"text":"of","start":2110.26,"end":2110.42},{"text":"our","start":2110.42,"end":2110.58},{"text":"countries.","start":2110.58,"end":2110.86}]}]},{"sentences":[{"text":"Colombia reiterates its commitment to building international tax systems which are genuinely inclusive and equitable, ensuring that all countries without a distinction of the level of their development can have the ability to protect their tax bases and and to participate equally in the building of a global tax architecture.","start":2111.58,"end":2131.4,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"Colombia","start":2111.58,"end":2112.34},{"text":"reiterates","start":2112.34,"end":2113.02},{"text":"its","start":2113.02,"end":2113.26},{"text":"commitment","start":2113.26,"end":2113.7},{"text":"to","start":2113.7,"end":2113.94},{"text":"building","start":2113.94,"end":2114.3},{"text":"international","start":2114.54,"end":2114.94},{"text":"tax","start":2115.18,"end":2115.539},{"text":"systems","start":2115.539,"end":2115.9},{"text":"which","start":2115.9,"end":2116.06},{"text":"are","start":2116.06,"end":2116.3},{"text":"genuinely","start":2116.3,"end":2116.98},{"text":"inclusive","start":2116.98,"end":2117.7},{"text":"and","start":2117.7,"end":2117.94},{"text":"equitable,","start":2117.94,"end":2118.7},{"text":"ensuring","start":2119.66,"end":2120.14},{"text":"that","start":2120.14,"end":2120.38},{"text":"all","start":2120.38,"end":2120.66},{"text":"countries","start":2120.66,"end":2121.02},{"text":"without","start":2121.26,"end":2121.66},{"text":"a","start":2121.74,"end":2121.98},{"text":"distinction","start":2121.98,"end":2122.42},{"text":"of","start":2122.42,"end":2122.54},{"text":"the","start":2122.54,"end":2122.66},{"text":"level","start":2122.66,"end":2122.82},{"text":"of","start":2122.82,"end":2122.94},{"text":"their","start":2122.94,"end":2123.06},{"text":"development","start":2123.06,"end":2123.34},{"text":"can","start":2123.42,"end":2123.7},{"text":"have","start":2123.7,"end":2123.9},{"text":"the","start":2123.9,"end":2124.22},{"text":"ability","start":2124.22,"end":2124.7},{"text":"to","start":2124.7,"end":2124.98},{"text":"protect","start":2124.98,"end":2125.38},{"text":"their","start":2125.38,"end":2125.54},{"text":"tax","start":2125.54,"end":2125.78},{"text":"bases","start":2125.78,"end":2126.3},{"text":"and","start":2126.3,"end":2126.53},{"text":"and","start":2126.68,"end":2126.84},{"text":"to","start":2126.84,"end":2127.16},{"text":"participate","start":2127.32,"end":2128.12},{"text":"equally","start":2128.6,"end":2129.16},{"text":"in","start":2129.16,"end":2129.44},{"text":"the","start":2129.44,"end":2129.6},{"text":"building","start":2129.6,"end":2129.8},{"text":"of","start":2129.8,"end":2129.96},{"text":"a","start":2129.96,"end":2130.04},{"text":"global","start":2130.04,"end":2130.24},{"text":"tax","start":2130.24,"end":2130.56},{"text":"architecture.","start":2130.56,"end":2131.4}]},{"text":"In a world which is deeply marked by digitalisation and globalization, fair taxation of cross border services is no longer a mere aspiration.","start":2131.8,"end":2141.24,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"In","start":2131.8,"end":2132.08},{"text":"a","start":2132.08,"end":2132.24},{"text":"world","start":2132.24,"end":2132.44},{"text":"which","start":2132.44,"end":2132.64},{"text":"is","start":2132.64,"end":2132.88},{"text":"deeply","start":2132.88,"end":2133.4},{"text":"marked","start":2133.4,"end":2133.92},{"text":"by","start":2133.92,"end":2134.28},{"text":"digitalisation","start":2134.36,"end":2135.12},{"text":"and","start":2135.12,"end":2135.32},{"text":"globalization,","start":2135.32,"end":2135.96},{"text":"fair","start":2136.76,"end":2137.16},{"text":"taxation","start":2137.24,"end":2138},{"text":"of","start":2138,"end":2138.28},{"text":"cross","start":2138.28,"end":2138.64},{"text":"border","start":2138.64,"end":2139.04},{"text":"services","start":2139.04,"end":2139.4},{"text":"is","start":2139.48,"end":2139.76},{"text":"no","start":2139.76,"end":2139.92},{"text":"longer","start":2139.92,"end":2140.24},{"text":"a","start":2140.24,"end":2140.4},{"text":"mere","start":2140.4,"end":2140.64},{"text":"aspiration.","start":2140.64,"end":2141.24}]},{"text":"It is an urgent need.","start":2141.32,"end":2142.52,"topics":[],"words":[{"text":"It","start":2141.32,"end":2141.6},{"text":"is","start":2141.6,"end":2141.76},{"text":"an","start":2141.76,"end":2141.92},{"text":"urgent","start":2141.92,"end":2142.24},{"text":"need.","start":2142.24,"end":2142.52}]},{"text":"Current rules serve different economic realities and now we must have to deal with business models which involve the provision of services at local markets.","start":2143.64,"end":2156.84,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."},{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"Current","start":2143.64,"end":2144.04},{"text":"rules","start":2144.04,"end":2144.6},{"text":"serve","start":2146.28,"end":2146.84},{"text":"different","start":2146.92,"end":2147.32},{"text":"economic","start":2147.4,"end":2147.8},{"text":"realities","start":2147.88,"end":2148.4},{"text":"and","start":2148.4,"end":2148.64},{"text":"now","start":2148.64,"end":2148.88},{"text":"we","start":2148.88,"end":2149.12},{"text":"must","start":2149.12,"end":2149.36},{"text":"have","start":2149.36,"end":2149.72},{"text":"to","start":2150.28,"end":2150.68},{"text":"deal","start":2150.92,"end":2151.2},{"text":"with","start":2151.2,"end":2151.4},{"text":"business","start":2151.4,"end":2151.68},{"text":"models","start":2151.68,"end":2152.12},{"text":"which","start":2152.48,"end":2152.72},{"text":"involve","start":2152.8,"end":2153.36},{"text":"the","start":2153.6,"end":2153.96},{"text":"provision","start":2153.96,"end":2154.48},{"text":"of","start":2154.48,"end":2154.88},{"text":"services","start":2154.96,"end":2155.36},{"text":"at","start":2155.44,"end":2155.84},{"text":"local","start":2155.92,"end":2156.28},{"text":"markets.","start":2156.28,"end":2156.84}]},{"text":"Colombia believes that the time has come to further our work on digital economies and cross border services, with particular attention for emerging economies and countries which are importers of services.","start":2156.84,"end":2168.88,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"Colombia","start":2156.84,"end":2157.32},{"text":"believes","start":2157.32,"end":2157.6},{"text":"that","start":2157.6,"end":2157.72},{"text":"the","start":2157.72,"end":2157.84},{"text":"time","start":2157.84,"end":2158},{"text":"has","start":2158,"end":2158.2},{"text":"come","start":2158.2,"end":2158.48},{"text":"to","start":2158.8,"end":2159.2},{"text":"further","start":2160.88,"end":2161.28},{"text":"our","start":2161.36,"end":2161.68},{"text":"work","start":2161.68,"end":2161.88},{"text":"on","start":2161.88,"end":2162.08},{"text":"digital","start":2162.08,"end":2162.32},{"text":"economies","start":2162.32,"end":2162.72},{"text":"and","start":2162.72,"end":2162.88},{"text":"cross","start":2162.88,"end":2163.08},{"text":"border","start":2163.08,"end":2163.44},{"text":"services,","start":2163.44,"end":2163.76},{"text":"with","start":2163.76,"end":2164.04},{"text":"particular","start":2164.04,"end":2164.32},{"text":"attention","start":2164.32,"end":2164.8},{"text":"for","start":2164.8,"end":2165.08},{"text":"emerging","start":2165.08,"end":2165.64},{"text":"economies","start":2165.64,"end":2166.24},{"text":"and","start":2166.24,"end":2166.64},{"text":"countries","start":2167.2,"end":2167.56},{"text":"which","start":2167.56,"end":2167.8},{"text":"are","start":2167.8,"end":2167.96},{"text":"importers","start":2167.96,"end":2168.439},{"text":"of","start":2168.439,"end":2168.599},{"text":"services.","start":2168.599,"end":2168.88}]}]},{"sentences":[{"text":"This extension will not only protect national tax bases, it will also avoid the erosion of tax bases in countries of origin and strengthen the mobilization of domestic resources which is key key for sustainable development.","start":2169.52,"end":2184.04,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."},{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"This","start":2169.52,"end":2169.92},{"text":"extension","start":2170,"end":2170.76},{"text":"will","start":2170.76,"end":2171.04},{"text":"not","start":2171.04,"end":2171.28},{"text":"only","start":2171.28,"end":2171.56},{"text":"protect","start":2171.56,"end":2172.12},{"text":"national","start":2172.12,"end":2172.48},{"text":"tax","start":2172.48,"end":2172.84},{"text":"bases,","start":2172.84,"end":2173.36},{"text":"it","start":2173.36,"end":2173.56},{"text":"will","start":2173.56,"end":2173.76},{"text":"also","start":2173.76,"end":2174.08},{"text":"avoid","start":2174.64,"end":2175.12},{"text":"the","start":2175.12,"end":2175.32},{"text":"erosion","start":2175.32,"end":2175.84},{"text":"of","start":2175.84,"end":2176.08},{"text":"tax","start":2176.08,"end":2176.4},{"text":"bases","start":2176.4,"end":2177.12},{"text":"in","start":2177.28,"end":2177.56},{"text":"countries","start":2177.56,"end":2177.84},{"text":"of","start":2178,"end":2178.32},{"text":"origin","start":2178.32,"end":2178.92},{"text":"and","start":2178.92,"end":2179.24},{"text":"strengthen","start":2179.24,"end":2179.8},{"text":"the","start":2179.8,"end":2179.96},{"text":"mobilization","start":2179.96,"end":2180.56},{"text":"of","start":2180.72,"end":2181.04},{"text":"domestic","start":2181.04,"end":2181.68},{"text":"resources","start":2181.68,"end":2182.16},{"text":"which","start":2182.16,"end":2182.36},{"text":"is","start":2182.36,"end":2182.56},{"text":"key","start":2182.56,"end":2182.69},{"text":"key","start":2182.84,"end":2183},{"text":"for","start":2183,"end":2183.24},{"text":"sustainable","start":2183.24,"end":2183.72},{"text":"development.","start":2183.72,"end":2184.04}]},{"text":"Due to this, we believe it is vital that the Protocol on Taxation for Cross Border Services reflect the diversity of national legislation, recognizing the legitimate aspiration of developing nations to safeguard their tax resources.","start":2185.32,"end":2200.28,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"Due","start":2185.32,"end":2185.6},{"text":"to","start":2185.6,"end":2185.76},{"text":"this,","start":2185.76,"end":2185.96},{"text":"we","start":2185.96,"end":2186.16},{"text":"believe","start":2186.16,"end":2186.36},{"text":"it","start":2186.36,"end":2186.52},{"text":"is","start":2186.52,"end":2186.68},{"text":"vital","start":2186.68,"end":2187.04},{"text":"that","start":2187.04,"end":2187.24},{"text":"the","start":2187.24,"end":2187.52},{"text":"Protocol","start":2187.52,"end":2188.16},{"text":"on","start":2188.16,"end":2188.48},{"text":"Taxation","start":2188.48,"end":2189.04},{"text":"for","start":2189.04,"end":2189.32},{"text":"Cross","start":2189.32,"end":2189.64},{"text":"Border","start":2189.64,"end":2190},{"text":"Services","start":2190,"end":2190.36},{"text":"reflect","start":2190.68,"end":2191.16},{"text":"the","start":2191.16,"end":2191.4},{"text":"diversity","start":2191.4,"end":2192.12},{"text":"of","start":2192.12,"end":2192.48},{"text":"national","start":2192.48,"end":2192.84},{"text":"legislation,","start":2192.84,"end":2193.56},{"text":"recognizing","start":2194.12,"end":2194.92},{"text":"the","start":2194.92,"end":2195.12},{"text":"legitimate","start":2195.12,"end":2195.56},{"text":"aspiration","start":2195.56,"end":2196.16},{"text":"of","start":2196.16,"end":2196.44},{"text":"developing","start":2196.44,"end":2196.96},{"text":"nations","start":2196.96,"end":2197.56},{"text":"to","start":2197.96,"end":2198.36},{"text":"safeguard","start":2198.52,"end":2199.16},{"text":"their","start":2199.16,"end":2199.4},{"text":"tax","start":2199.4,"end":2199.68},{"text":"resources.","start":2199.68,"end":2200.28}]},{"text":"Following this, we believe that annex rules are a significant opportunity and we believe that a gross basis would be more effective and less burdensome.","start":2202.04,"end":2213.36,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs Net Basis Taxation","description":"Whether to tax services on a gross withholding basis or on net income, balancing simplicity and administrability against risks of market distortion and over/under-taxation. Positions ranged from supporting gross basis for capacity-constrained administrations to preferring net taxation with capacity-building."}],"words":[{"text":"Following","start":2202.04,"end":2202.44},{"text":"this,","start":2202.44,"end":2202.84},{"text":"we","start":2204.68,"end":2204.96},{"text":"believe","start":2204.96,"end":2205.12},{"text":"that","start":2205.12,"end":2205.28},{"text":"annex","start":2205.28,"end":2205.64},{"text":"rules","start":2205.64,"end":2205.92},{"text":"are","start":2205.92,"end":2206.08},{"text":"a","start":2206.08,"end":2206.24},{"text":"significant","start":2206.24,"end":2206.52},{"text":"opportunity","start":2206.68,"end":2207.36},{"text":"and","start":2207.36,"end":2207.56},{"text":"we","start":2207.56,"end":2207.68},{"text":"believe","start":2207.68,"end":2207.96},{"text":"that","start":2208.8,"end":2209.04},{"text":"a","start":2209.68,"end":2210.08},{"text":"gross","start":2210.32,"end":2210.72},{"text":"basis","start":2210.72,"end":2211.08},{"text":"would","start":2211.08,"end":2211.24},{"text":"be","start":2211.24,"end":2211.4},{"text":"more","start":2211.4,"end":2211.56},{"text":"effective","start":2211.56,"end":2212.04},{"text":"and","start":2212.04,"end":2212.32},{"text":"less","start":2212.32,"end":2212.64},{"text":"burdensome.","start":2212.64,"end":2213.36}]},{"text":"We're therefore ready to continue to work on the proposals which have been presented.","start":2213.44,"end":2217.6,"topics":[],"words":[{"text":"We're","start":2213.44,"end":2213.76},{"text":"therefore","start":2213.76,"end":2214.2},{"text":"ready","start":2214.2,"end":2214.52},{"text":"to","start":2214.52,"end":2214.68},{"text":"continue","start":2214.68,"end":2214.92},{"text":"to","start":2214.92,"end":2215.2},{"text":"work","start":2215.2,"end":2215.44},{"text":"on","start":2215.44,"end":2215.64},{"text":"the","start":2215.64,"end":2215.84},{"text":"proposals","start":2215.84,"end":2216.44},{"text":"which","start":2216.44,"end":2216.68},{"text":"have","start":2216.68,"end":2216.84},{"text":"been","start":2216.84,"end":2217},{"text":"presented.","start":2217,"end":2217.6}]},{"text":"However, Turning to Protocol 2, we support prevention and resolution mechanisms for disputes which are these need to be accessible to all developing countries, recognizing equity as vital for tax authorities and we need to avoid the disproportionate imposition of arbitration or other mechanisms.","start":2218.72,"end":2242.82,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"mandatory-arbitration","label":"Mandatory Arbitration Debate","description":"Contested views on introducing binding arbitration in tax disputes versus promoting optional, safeguarded alternatives like mediation or mutual agreement procedures. Several delegations opposed mandatory arbitration, while others supported it as one tool among many."},{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"However,","start":2218.72,"end":2219.04},{"text":"Turning","start":2219.04,"end":2219.44},{"text":"to","start":2219.44,"end":2219.76},{"text":"Protocol","start":2219.84,"end":2220.56},{"text":"2,","start":2220.56,"end":2220.96},{"text":"we","start":2221.6,"end":2222},{"text":"support","start":2222,"end":2222.4},{"text":"prevention","start":2222.64,"end":2223.44},{"text":"and","start":2224,"end":2224.4},{"text":"resolution","start":2224.72,"end":2225.24},{"text":"mechanisms","start":2225.24,"end":2225.84},{"text":"for","start":2225.84,"end":2226.16},{"text":"disputes","start":2227.84,"end":2228.32},{"text":"which","start":2228.32,"end":2228.56},{"text":"are","start":2228.56,"end":2228.88},{"text":"these","start":2228.96,"end":2229.28},{"text":"need","start":2229.28,"end":2229.48},{"text":"to","start":2229.48,"end":2229.6},{"text":"be","start":2229.6,"end":2229.84},{"text":"accessible","start":2229.84,"end":2230.36},{"text":"to","start":2230.36,"end":2230.52},{"text":"all","start":2230.52,"end":2230.64},{"text":"developing","start":2230.64,"end":2231},{"text":"countries,","start":2231,"end":2231.24},{"text":"recognizing","start":2231.24,"end":2232.08},{"text":"equity","start":2232.16,"end":2232.8},{"text":"as","start":2232.88,"end":2233.2},{"text":"vital","start":2233.2,"end":2233.6},{"text":"for","start":2233.6,"end":2233.92},{"text":"tax","start":2234.34,"end":2234.54},{"text":"authorities","start":2234.54,"end":2235.14},{"text":"and","start":2235.78,"end":2236.14},{"text":"we","start":2236.14,"end":2236.38},{"text":"need","start":2236.38,"end":2236.58},{"text":"to","start":2236.58,"end":2236.82},{"text":"avoid","start":2236.82,"end":2237.3},{"text":"the","start":2237.38,"end":2237.78},{"text":"disproportionate","start":2237.78,"end":2238.62},{"text":"imposition","start":2238.62,"end":2239.1},{"text":"of","start":2239.1,"end":2239.3},{"text":"arbitration","start":2239.3,"end":2240.1},{"text":"or","start":2240.58,"end":2240.98},{"text":"other","start":2241.46,"end":2241.86},{"text":"mechanisms.","start":2242.02,"end":2242.82}]}]},{"sentences":[{"text":"International tax disputes often are bereft of effective resolution mechanisms.","start":2243.86,"end":2248.9,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"International","start":2243.86,"end":2244.26},{"text":"tax","start":2244.42,"end":2244.82},{"text":"disputes","start":2244.82,"end":2245.46},{"text":"often","start":2246.1,"end":2246.5},{"text":"are","start":2246.5,"end":2246.78},{"text":"bereft","start":2246.78,"end":2247.22},{"text":"of","start":2247.22,"end":2247.42},{"text":"effective","start":2247.42,"end":2247.82},{"text":"resolution","start":2247.82,"end":2248.22},{"text":"mechanisms.","start":2248.22,"end":2248.9}]},{"text":"This early protocol could provide multilateral solutions which are effective in addressing these challenges facing us at bilateral level.","start":2249.14,"end":2257.62,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"This","start":2249.14,"end":2249.46},{"text":"early","start":2249.46,"end":2249.7},{"text":"protocol","start":2249.7,"end":2250.219},{"text":"could","start":2250.219,"end":2250.46},{"text":"provide","start":2250.46,"end":2250.74},{"text":"multilateral","start":2250.74,"end":2251.66},{"text":"solutions","start":2251.66,"end":2252.1},{"text":"which","start":2252.1,"end":2252.3},{"text":"are","start":2252.3,"end":2252.46},{"text":"effective","start":2252.46,"end":2252.9},{"text":"in","start":2252.9,"end":2253.22},{"text":"addressing","start":2253.22,"end":2253.94},{"text":"these","start":2253.94,"end":2254.34},{"text":"challenges","start":2254.74,"end":2255.46},{"text":"facing","start":2255.7,"end":2256.18},{"text":"us","start":2256.18,"end":2256.5},{"text":"at","start":2256.5,"end":2256.74},{"text":"bilateral","start":2256.74,"end":2257.34},{"text":"level.","start":2257.34,"end":2257.62}]},{"text":"We also recognize that differences between developed and developing nations for capacity building, legal frameworks and priorities cannot be overlooked.","start":2258.02,"end":2268.42,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"We","start":2258.02,"end":2258.42},{"text":"also","start":2258.42,"end":2258.74},{"text":"recognize","start":2258.74,"end":2259.3},{"text":"that","start":2259.3,"end":2259.5},{"text":"differences","start":2259.5,"end":2259.9},{"text":"between","start":2259.9,"end":2260.26},{"text":"developed","start":2260.26,"end":2260.86},{"text":"and","start":2260.86,"end":2261.06},{"text":"developing","start":2261.06,"end":2261.58},{"text":"nations","start":2261.58,"end":2262.18},{"text":"for","start":2263.14,"end":2263.38},{"text":"capacity","start":2263.46,"end":2264.18},{"text":"building,","start":2264.18,"end":2264.58},{"text":"legal","start":2264.9,"end":2265.38},{"text":"frameworks","start":2265.38,"end":2266.02},{"text":"and","start":2266.02,"end":2266.22},{"text":"priorities","start":2266.22,"end":2266.74},{"text":"cannot","start":2267.06,"end":2267.5},{"text":"be","start":2267.5,"end":2267.66},{"text":"overlooked.","start":2267.66,"end":2268.42}]},{"text":"Doing so would forgo equality in outcomes and it would prevent countries from best using these mechanisms, especially the countries need this the most.","start":2268.98,"end":2281.38,"topics":[],"words":[{"text":"Doing","start":2268.98,"end":2269.38},{"text":"so","start":2269.38,"end":2269.7},{"text":"would","start":2269.7,"end":2270.02},{"text":"forgo","start":2270.26,"end":2270.82},{"text":"equality","start":2270.9,"end":2271.7},{"text":"in","start":2272.1,"end":2272.5},{"text":"outcomes","start":2273.06,"end":2273.86},{"text":"and","start":2273.86,"end":2274.18},{"text":"it","start":2274.18,"end":2274.42},{"text":"would","start":2274.42,"end":2274.74},{"text":"prevent","start":2274.82,"end":2275.3},{"text":"countries","start":2275.54,"end":2275.94},{"text":"from","start":2276.98,"end":2277.34},{"text":"best","start":2277.34,"end":2277.7},{"text":"using","start":2277.78,"end":2278.1},{"text":"these","start":2278.1,"end":2278.379},{"text":"mechanisms,","start":2278.379,"end":2279.06},{"text":"especially","start":2279.54,"end":2279.9},{"text":"the","start":2279.9,"end":2280.14},{"text":"countries","start":2280.14,"end":2280.38},{"text":"need","start":2280.38,"end":2280.62},{"text":"this","start":2280.62,"end":2280.86},{"text":"the","start":2280.86,"end":2281.1},{"text":"most.","start":2281.1,"end":2281.38}]},{"text":"These early protocols, we think should limit it should not be limited to just one jurisdiction.","start":2281.7,"end":2289.55,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"These","start":2281.7,"end":2282.06},{"text":"early","start":2282.06,"end":2282.38},{"text":"protocols,","start":2282.38,"end":2282.9},{"text":"we","start":2282.9,"end":2283.02},{"text":"think","start":2283.02,"end":2283.22},{"text":"should","start":2283.22,"end":2283.54},{"text":"limit","start":2283.78,"end":2284.34},{"text":"it","start":2284.58,"end":2284.98},{"text":"should","start":2285.94,"end":2286.26},{"text":"not","start":2286.26,"end":2286.5},{"text":"be","start":2286.5,"end":2286.7},{"text":"limited","start":2286.7,"end":2286.98},{"text":"to","start":2286.98,"end":2287.3},{"text":"just","start":2287.3,"end":2287.7},{"text":"one","start":2288.51,"end":2288.71},{"text":"jurisdiction.","start":2288.71,"end":2289.55}]}]},{"sentences":[{"text":"Unilateral measures is a problem which could lead to new problems eroding tax bases for local taxpayers.","start":2289.55,"end":2296.99,"topics":[{"key":"digital-services-taxes","label":"Digital Services Taxes","description":"Consideration of unilateral DST regimes, including respect for countries’ rights to impose them, potential credit mechanisms, and their role relative to future multilateral solutions. Views highlighted risks of distortive sector-specific taxes and the need for coherence."}],"words":[{"text":"Unilateral","start":2289.55,"end":2290.35},{"text":"measures","start":2290.35,"end":2290.83},{"text":"is","start":2291.23,"end":2291.55},{"text":"a","start":2291.55,"end":2291.79},{"text":"problem","start":2291.79,"end":2292.07},{"text":"which","start":2292.07,"end":2292.31},{"text":"could","start":2292.31,"end":2292.51},{"text":"lead","start":2292.51,"end":2292.71},{"text":"to","start":2292.71,"end":2292.91},{"text":"new","start":2292.91,"end":2293.15},{"text":"problems","start":2293.15,"end":2293.71},{"text":"eroding","start":2293.71,"end":2294.31},{"text":"tax","start":2294.31,"end":2294.55},{"text":"bases","start":2294.55,"end":2295.07},{"text":"for","start":2295.07,"end":2295.35},{"text":"local","start":2295.35,"end":2295.71},{"text":"taxpayers.","start":2296.03,"end":2296.99}]},{"text":"Colombia reiterates its commitment to continue contributing to this work so that we can attain the principal objectives of the Convention and Protocols.","start":2297.87,"end":2307.55,"topics":[],"words":[{"text":"Colombia","start":2297.87,"end":2298.55},{"text":"reiterates","start":2298.55,"end":2299.27},{"text":"its","start":2299.27,"end":2299.59},{"text":"commitment","start":2299.59,"end":2300.11},{"text":"to","start":2300.11,"end":2300.43},{"text":"continue","start":2300.43,"end":2300.83},{"text":"contributing","start":2301.23,"end":2301.91},{"text":"to","start":2301.91,"end":2302.15},{"text":"this","start":2302.15,"end":2302.39},{"text":"work","start":2302.39,"end":2302.71},{"text":"so","start":2302.71,"end":2302.99},{"text":"that","start":2302.99,"end":2303.31},{"text":"we","start":2303.55,"end":2303.909},{"text":"can","start":2303.909,"end":2304.23},{"text":"attain","start":2304.23,"end":2304.63},{"text":"the","start":2304.63,"end":2304.79},{"text":"principal","start":2304.79,"end":2305.19},{"text":"objectives","start":2305.19,"end":2305.71},{"text":"of","start":2305.71,"end":2305.91},{"text":"the","start":2305.91,"end":2306.07},{"text":"Convention","start":2306.07,"end":2306.59},{"text":"and","start":2306.59,"end":2306.83},{"text":"Protocols.","start":2306.83,"end":2307.55}]},{"text":"We urge all States to continue to actively participate in these working groups, our own work stream, so that we can have equitable, transparent and inclusive solutions which need most of all to be efficient and action oriented so that we can meet the goals of all States.","start":2307.55,"end":2327.05,"topics":[],"words":[{"text":"We","start":2307.55,"end":2307.83},{"text":"urge","start":2307.83,"end":2308.11},{"text":"all","start":2308.11,"end":2308.39},{"text":"States","start":2308.39,"end":2308.75},{"text":"to","start":2308.83,"end":2309.15},{"text":"continue","start":2309.15,"end":2309.47},{"text":"to","start":2309.47,"end":2309.75},{"text":"actively","start":2309.75,"end":2310.19},{"text":"participate","start":2310.19,"end":2310.91},{"text":"in","start":2311.39,"end":2311.79},{"text":"these","start":2311.87,"end":2312.27},{"text":"working","start":2312.43,"end":2312.83},{"text":"groups,","start":2312.83,"end":2313.47},{"text":"our","start":2314.01,"end":2314.13},{"text":"own","start":2314.13,"end":2314.33},{"text":"work","start":2314.33,"end":2314.57},{"text":"stream,","start":2314.57,"end":2314.97},{"text":"so","start":2314.97,"end":2315.13},{"text":"that","start":2315.13,"end":2315.25},{"text":"we","start":2315.25,"end":2315.37},{"text":"can","start":2315.37,"end":2315.53},{"text":"have","start":2315.53,"end":2315.85},{"text":"equitable,","start":2317.05,"end":2317.77},{"text":"transparent","start":2317.93,"end":2318.69},{"text":"and","start":2318.69,"end":2319.05},{"text":"inclusive","start":2319.05,"end":2319.77},{"text":"solutions","start":2319.77,"end":2320.25},{"text":"which","start":2320.81,"end":2321.21},{"text":"need","start":2321.21,"end":2321.57},{"text":"most","start":2321.57,"end":2321.81},{"text":"of","start":2321.81,"end":2321.93},{"text":"all","start":2321.93,"end":2322.05},{"text":"to","start":2322.05,"end":2322.17},{"text":"be","start":2322.17,"end":2322.29},{"text":"efficient","start":2322.29,"end":2322.77},{"text":"and","start":2322.77,"end":2323.13},{"text":"action","start":2323.45,"end":2323.81},{"text":"oriented","start":2323.81,"end":2324.49},{"text":"so","start":2324.65,"end":2324.93},{"text":"that","start":2324.93,"end":2325.09},{"text":"we","start":2325.09,"end":2325.25},{"text":"can","start":2325.25,"end":2325.45},{"text":"meet","start":2325.45,"end":2325.69},{"text":"the","start":2325.69,"end":2325.97},{"text":"goals","start":2325.97,"end":2326.29},{"text":"of","start":2326.29,"end":2326.49},{"text":"all","start":2326.49,"end":2326.73},{"text":"States.","start":2326.73,"end":2327.05}]},{"text":"Thank you.","start":2327.05,"end":2327.61,"topics":[],"words":[{"text":"Thank","start":2327.05,"end":2327.37},{"text":"you.","start":2327.37,"end":2327.61}]}]}],"speaker":{"name":null,"affiliation":"COL","affiliation_full":"Colombia","group":null,"function":"Representative"}},{"statement_number":25,"paragraphs":[{"sentences":[{"text":"Distinguished Delegate of China,","start":2331.29,"end":2332.65,"topics":[],"words":[{"text":"Distinguished","start":2331.29,"end":2331.89},{"text":"Delegate","start":2331.89,"end":2332.29},{"text":"of","start":2332.29,"end":2332.41},{"text":"China,","start":2332.41,"end":2332.65}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":26,"paragraphs":[{"sentences":[{"text":"Distinguished Chair, Distinguished Delegates, Colleagues, good morning.","start":2334.97,"end":2338.25,"topics":[],"words":[{"text":"Distinguished","start":2334.97,"end":2335.73},{"text":"Chair,","start":2335.73,"end":2336.01},{"text":"Distinguished","start":2336.01,"end":2336.61},{"text":"Delegates,","start":2336.61,"end":2337.09},{"text":"Colleagues,","start":2337.09,"end":2337.65},{"text":"good","start":2337.65,"end":2337.93},{"text":"morning.","start":2337.93,"end":2338.25}]},{"text":"We support strengthening international tax cooperation within the UN Framework and jointly studying tax issues of common concern to all countries.","start":2338.81,"end":2347.03,"topics":[],"words":[{"text":"We","start":2338.81,"end":2339.17},{"text":"support","start":2339.17,"end":2339.53},{"text":"strengthening","start":2340.07,"end":2340.55},{"text":"international","start":2340.55,"end":2340.87},{"text":"tax","start":2340.95,"end":2341.35},{"text":"cooperation","start":2341.35,"end":2342.03},{"text":"within","start":2342.03,"end":2342.27},{"text":"the","start":2342.27,"end":2342.43},{"text":"UN","start":2342.43,"end":2342.71},{"text":"Framework","start":2342.71,"end":2343.35},{"text":"and","start":2343.35,"end":2343.71},{"text":"jointly","start":2343.71,"end":2344.23},{"text":"studying","start":2344.23,"end":2344.71},{"text":"tax","start":2344.71,"end":2345.03},{"text":"issues","start":2345.03,"end":2345.39},{"text":"of","start":2345.39,"end":2345.63},{"text":"common","start":2345.63,"end":2345.95},{"text":"concern","start":2345.95,"end":2346.23},{"text":"to","start":2346.23,"end":2346.55},{"text":"all","start":2346.55,"end":2346.75},{"text":"countries.","start":2346.75,"end":2347.03}]},{"text":"We commend the efforts and progress made by the various work streams to date which have laid an important foundation for future work.","start":2347.35,"end":2354.47,"topics":[],"words":[{"text":"We","start":2347.35,"end":2347.67},{"text":"commend","start":2347.67,"end":2348.15},{"text":"the","start":2348.15,"end":2348.35},{"text":"efforts","start":2348.35,"end":2348.67},{"text":"and","start":2348.67,"end":2348.87},{"text":"progress","start":2348.87,"end":2349.31},{"text":"made","start":2349.31,"end":2349.55},{"text":"by","start":2349.55,"end":2349.75},{"text":"the","start":2349.75,"end":2349.95},{"text":"various","start":2349.95,"end":2350.23},{"text":"work","start":2350.23,"end":2350.47},{"text":"streams","start":2350.47,"end":2350.95},{"text":"to","start":2350.95,"end":2351.07},{"text":"date","start":2351.07,"end":2351.43},{"text":"which","start":2351.51,"end":2351.83},{"text":"have","start":2351.83,"end":2352.07},{"text":"laid","start":2352.07,"end":2352.39},{"text":"an","start":2352.39,"end":2352.59},{"text":"important","start":2352.59,"end":2352.87},{"text":"foundation","start":2353.03,"end":2353.51},{"text":"for","start":2353.51,"end":2353.75},{"text":"future","start":2353.75,"end":2354.07},{"text":"work.","start":2354.07,"end":2354.47}]},{"text":"Regarding Protocol 1, we believe that discussions on the taxation of cross border services should focus on three first, ensuring sufficient inclusiveness.","start":2354.87,"end":2365.03,"topics":[],"words":[{"text":"Regarding","start":2354.87,"end":2355.39},{"text":"Protocol","start":2355.39,"end":2355.83},{"text":"1,","start":2355.83,"end":2356.149},{"text":"we","start":2356.23,"end":2356.51},{"text":"believe","start":2356.51,"end":2356.79},{"text":"that","start":2356.95,"end":2357.35},{"text":"discussions","start":2357.43,"end":2358.15},{"text":"on","start":2358.15,"end":2358.47},{"text":"the","start":2358.47,"end":2358.67},{"text":"taxation","start":2358.67,"end":2359.11},{"text":"of","start":2359.11,"end":2359.31},{"text":"cross","start":2359.31,"end":2359.55},{"text":"border","start":2359.55,"end":2359.83},{"text":"services","start":2359.83,"end":2360.15},{"text":"should","start":2360.55,"end":2360.87},{"text":"focus","start":2360.87,"end":2361.15},{"text":"on","start":2361.15,"end":2361.43},{"text":"three","start":2361.43,"end":2361.75},{"text":"first,","start":2362.31,"end":2362.71},{"text":"ensuring","start":2362.87,"end":2363.43},{"text":"sufficient","start":2363.43,"end":2363.99},{"text":"inclusiveness.","start":2364.07,"end":2365.03}]},{"text":"This involves thoroughly listening to the opinions of all stakeholders, respecting and considering the needs of countries at different stages of development, striving to bridge differences as much as possible and reaching a result that is acceptable to all countries.","start":2365.19,"end":2378.47,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"This","start":2365.19,"end":2365.51},{"text":"involves","start":2365.51,"end":2365.99},{"text":"thoroughly","start":2366.23,"end":2366.63},{"text":"listening","start":2366.63,"end":2367.07},{"text":"to","start":2367.07,"end":2367.19},{"text":"the","start":2367.19,"end":2367.31},{"text":"opinions","start":2367.31,"end":2367.71},{"text":"of","start":2367.71,"end":2367.87},{"text":"all","start":2367.87,"end":2368.03},{"text":"stakeholders,","start":2368.03,"end":2368.71},{"text":"respecting","start":2368.95,"end":2369.47},{"text":"and","start":2369.47,"end":2369.63},{"text":"considering","start":2369.63,"end":2370.23},{"text":"the","start":2370.23,"end":2370.35},{"text":"needs","start":2370.35,"end":2370.59},{"text":"of","start":2370.59,"end":2370.87},{"text":"countries","start":2370.87,"end":2371.15},{"text":"at","start":2371.15,"end":2371.39},{"text":"different","start":2371.39,"end":2371.63},{"text":"stages","start":2371.63,"end":2372.03},{"text":"of","start":2372.03,"end":2372.27},{"text":"development,","start":2372.27,"end":2372.55},{"text":"striving","start":2373.11,"end":2373.59},{"text":"to","start":2373.59,"end":2373.79},{"text":"bridge","start":2373.79,"end":2374.15},{"text":"differences","start":2374.15,"end":2374.59},{"text":"as","start":2374.59,"end":2374.83},{"text":"much","start":2374.83,"end":2375.03},{"text":"as","start":2375.03,"end":2375.27},{"text":"possible","start":2375.27,"end":2375.55},{"text":"and","start":2375.55,"end":2375.83},{"text":"reaching","start":2375.83,"end":2376.19},{"text":"a","start":2376.19,"end":2376.39},{"text":"result","start":2376.39,"end":2376.71},{"text":"that","start":2376.79,"end":2377.07},{"text":"is","start":2377.07,"end":2377.23},{"text":"acceptable","start":2377.23,"end":2377.75},{"text":"to","start":2377.75,"end":2377.95},{"text":"all","start":2377.95,"end":2378.15},{"text":"countries.","start":2378.15,"end":2378.47}]}]},{"sentences":[{"text":"Second, we should focus on properly coordinating with existing rules.","start":2378.95,"end":2383.11,"topics":[{"key":"treaty-compatibility","label":"Compatibility with Existing Tax Treaties","description":"Ensuring new protocols complement and coordinate with existing bilateral treaties and international models (e.g., UN Model Articles 12A/12B/12C) and considering multilateral instruments to update outdated treaty provisions. Delegations stressed avoiding fragmentation and maintaining stability."}],"words":[{"text":"Second,","start":2378.95,"end":2379.35},{"text":"we","start":2379.51,"end":2379.79},{"text":"should","start":2379.79,"end":2379.99},{"text":"focus","start":2379.99,"end":2380.31},{"text":"on","start":2380.31,"end":2380.63},{"text":"properly","start":2380.63,"end":2381.27},{"text":"coordinating","start":2381.27,"end":2381.91},{"text":"with","start":2381.91,"end":2382.189},{"text":"existing","start":2382.189,"end":2382.71},{"text":"rules.","start":2382.71,"end":2383.11}]},{"text":"Many countries have established domestic tax systems based on current international tax rules and signed bilateral tax treaties and and they wish to maintain a certain level of stability in their domestic tax systems.","start":2383.43,"end":2397.12,"topics":[{"key":"treaty-compatibility","label":"Compatibility with Existing Tax Treaties","description":"Ensuring new protocols complement and coordinate with existing bilateral treaties and international models (e.g., UN Model Articles 12A/12B/12C) and considering multilateral instruments to update outdated treaty provisions. Delegations stressed avoiding fragmentation and maintaining stability."}],"words":[{"text":"Many","start":2383.43,"end":2383.75},{"text":"countries","start":2383.75,"end":2384.03},{"text":"have","start":2384.03,"end":2384.31},{"text":"established","start":2384.31,"end":2384.95},{"text":"domestic","start":2384.95,"end":2385.59},{"text":"tax","start":2385.59,"end":2385.91},{"text":"systems","start":2385.91,"end":2386.51},{"text":"based","start":2386.51,"end":2386.79},{"text":"on","start":2386.79,"end":2387.03},{"text":"current","start":2387.03,"end":2387.35},{"text":"international","start":2387.35,"end":2387.75},{"text":"tax","start":2387.99,"end":2388.39},{"text":"rules","start":2388.39,"end":2388.87},{"text":"and","start":2388.87,"end":2389.27},{"text":"signed","start":2389.27,"end":2389.71},{"text":"bilateral","start":2389.71,"end":2390.39},{"text":"tax","start":2390.39,"end":2390.67},{"text":"treaties","start":2390.67,"end":2391.19},{"text":"and","start":2391.35,"end":2391.61},{"text":"and","start":2391.76,"end":2391.96},{"text":"they","start":2391.96,"end":2392.24},{"text":"wish","start":2392.24,"end":2392.52},{"text":"to","start":2392.52,"end":2392.72},{"text":"maintain","start":2392.72,"end":2393.2},{"text":"a","start":2393.36,"end":2393.64},{"text":"certain","start":2393.64,"end":2393.92},{"text":"level","start":2394.24,"end":2394.52},{"text":"of","start":2394.52,"end":2394.72},{"text":"stability","start":2394.72,"end":2395.12},{"text":"in","start":2395.12,"end":2395.4},{"text":"their","start":2395.4,"end":2395.64},{"text":"domestic","start":2395.64,"end":2396.2},{"text":"tax","start":2396.2,"end":2396.48},{"text":"systems.","start":2396.48,"end":2397.12}]},{"text":"Therefore, discussions on the taxation of cross border services should fully consider compatibility and transition issues in relation to existing international rules.","start":2397.28,"end":2406.24,"topics":[{"key":"treaty-compatibility","label":"Compatibility with Existing Tax Treaties","description":"Ensuring new protocols complement and coordinate with existing bilateral treaties and international models (e.g., UN Model Articles 12A/12B/12C) and considering multilateral instruments to update outdated treaty provisions. Delegations stressed avoiding fragmentation and maintaining stability."}],"words":[{"text":"Therefore,","start":2397.28,"end":2397.84},{"text":"discussions","start":2397.92,"end":2398.56},{"text":"on","start":2398.56,"end":2398.8},{"text":"the","start":2398.8,"end":2398.96},{"text":"taxation","start":2398.96,"end":2399.36},{"text":"of","start":2399.36,"end":2399.6},{"text":"cross","start":2399.6,"end":2399.88},{"text":"border","start":2399.88,"end":2400.2},{"text":"services","start":2400.2,"end":2400.56},{"text":"should","start":2400.88,"end":2401.2},{"text":"fully","start":2401.2,"end":2401.56},{"text":"consider","start":2401.56,"end":2401.84},{"text":"compatibility","start":2401.92,"end":2402.64},{"text":"and","start":2402.72,"end":2403.08},{"text":"transition","start":2403.08,"end":2403.64},{"text":"issues","start":2403.64,"end":2404},{"text":"in","start":2404,"end":2404.28},{"text":"relation","start":2404.28,"end":2404.6},{"text":"to","start":2404.6,"end":2404.88},{"text":"existing","start":2404.88,"end":2405.32},{"text":"international","start":2405.32,"end":2405.6},{"text":"rules.","start":2405.76,"end":2406.24}]},{"text":"Third, attention should be given to the impact on cross border economic activities.","start":2406.56,"end":2410.72,"topics":[{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"Third,","start":2406.56,"end":2406.92},{"text":"attention","start":2406.92,"end":2407.32},{"text":"should","start":2407.32,"end":2407.559},{"text":"be","start":2407.559,"end":2407.76},{"text":"given","start":2407.76,"end":2407.919},{"text":"to","start":2407.919,"end":2408.12},{"text":"the","start":2408.12,"end":2408.28},{"text":"impact","start":2408.28,"end":2408.56},{"text":"on","start":2408.72,"end":2409.12},{"text":"cross","start":2409.12,"end":2409.52},{"text":"border","start":2409.52,"end":2409.84},{"text":"economic","start":2409.84,"end":2410.16},{"text":"activities.","start":2410.16,"end":2410.72}]},{"text":"If new rules are to be established, they should be based on a solid theoretical foundation and a unified policy policy rationale avoiding the creation of convoluted rules that could lead to double taxation or excessive taxation, therefore hindering normal cross border investment and trade activities.","start":2410.96,"end":2428.73,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."},{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"If","start":2410.96,"end":2411.28},{"text":"new","start":2411.28,"end":2411.56},{"text":"rules","start":2411.56,"end":2412},{"text":"are","start":2412.08,"end":2412.36},{"text":"to","start":2412.36,"end":2412.52},{"text":"be","start":2412.52,"end":2412.72},{"text":"established,","start":2412.72,"end":2413.36},{"text":"they","start":2413.36,"end":2413.64},{"text":"should","start":2413.64,"end":2413.84},{"text":"be","start":2413.84,"end":2414.08},{"text":"based","start":2414.08,"end":2414.32},{"text":"on","start":2414.32,"end":2414.56},{"text":"a","start":2414.56,"end":2414.76},{"text":"solid","start":2414.76,"end":2415.2},{"text":"theoretical","start":2415.44,"end":2416.08},{"text":"foundation","start":2416.08,"end":2416.56},{"text":"and","start":2416.56,"end":2416.76},{"text":"a","start":2416.76,"end":2416.92},{"text":"unified","start":2416.92,"end":2417.28},{"text":"policy","start":2417.36,"end":2417.62},{"text":"policy","start":2417.69,"end":2417.89},{"text":"rationale","start":2417.89,"end":2418.73},{"text":"avoiding","start":2418.81,"end":2419.41},{"text":"the","start":2419.41,"end":2419.57},{"text":"creation","start":2419.57,"end":2419.97},{"text":"of","start":2419.97,"end":2420.17},{"text":"convoluted","start":2420.17,"end":2420.89},{"text":"rules","start":2420.89,"end":2421.25},{"text":"that","start":2421.25,"end":2421.49},{"text":"could","start":2421.49,"end":2421.69},{"text":"lead","start":2421.69,"end":2422.01},{"text":"to","start":2422.01,"end":2422.41},{"text":"double","start":2422.41,"end":2422.81},{"text":"taxation","start":2422.81,"end":2423.41},{"text":"or","start":2423.41,"end":2423.69},{"text":"excessive","start":2423.69,"end":2424.25},{"text":"taxation,","start":2424.25,"end":2424.81},{"text":"therefore","start":2425.05,"end":2425.61},{"text":"hindering","start":2425.61,"end":2426.09},{"text":"normal","start":2426.09,"end":2426.45},{"text":"cross","start":2426.45,"end":2426.69},{"text":"border","start":2426.69,"end":2427.01},{"text":"investment","start":2427.01,"end":2427.37},{"text":"and","start":2427.37,"end":2427.69},{"text":"trade","start":2427.69,"end":2428.01},{"text":"activities.","start":2428.09,"end":2428.73}]}]},{"sentences":[{"text":"Regarding Protocol 2, we support focusing on the prevention and resolution of cross border tax disputes under the Framework Convention and its Protocols and support the optionality design which allows Member States to choose which relevant instruments to apply, thereby enhancing the flexibility and participation of the Protocol.","start":2428.97,"end":2447.95,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"Regarding","start":2428.97,"end":2429.49},{"text":"Protocol","start":2429.49,"end":2430.01},{"text":"2,","start":2430.01,"end":2430.29},{"text":"we","start":2430.29,"end":2430.57},{"text":"support","start":2430.57,"end":2430.89},{"text":"focusing","start":2431.05,"end":2431.77},{"text":"on","start":2432.01,"end":2432.33},{"text":"the","start":2432.33,"end":2432.57},{"text":"prevention","start":2432.57,"end":2433.13},{"text":"and","start":2433.13,"end":2433.33},{"text":"resolution","start":2433.33,"end":2433.889},{"text":"of","start":2433.889,"end":2434.05},{"text":"cross","start":2434.05,"end":2434.29},{"text":"border","start":2434.29,"end":2434.65},{"text":"tax","start":2434.65,"end":2434.93},{"text":"disputes","start":2434.93,"end":2435.41},{"text":"under","start":2435.41,"end":2435.65},{"text":"the","start":2435.65,"end":2435.81},{"text":"Framework","start":2435.81,"end":2436.21},{"text":"Convention","start":2436.21,"end":2436.61},{"text":"and","start":2436.61,"end":2436.77},{"text":"its","start":2436.77,"end":2436.97},{"text":"Protocols","start":2436.97,"end":2437.69},{"text":"and","start":2437.85,"end":2438.17},{"text":"support","start":2438.17,"end":2438.49},{"text":"the","start":2438.49,"end":2438.85},{"text":"optionality","start":2438.85,"end":2439.65},{"text":"design","start":2439.65,"end":2440.01},{"text":"which","start":2440.17,"end":2440.53},{"text":"allows","start":2440.53,"end":2441.01},{"text":"Member","start":2441.01,"end":2441.21},{"text":"States","start":2441.21,"end":2441.53},{"text":"to","start":2441.61,"end":2441.97},{"text":"choose","start":2441.97,"end":2442.33},{"text":"which","start":2442.33,"end":2442.57},{"text":"relevant","start":2442.57,"end":2443.05},{"text":"instruments","start":2443.39,"end":2443.75},{"text":"to","start":2443.75,"end":2443.99},{"text":"apply,","start":2443.99,"end":2444.31},{"text":"thereby","start":2444.31,"end":2444.75},{"text":"enhancing","start":2444.75,"end":2445.15},{"text":"the","start":2445.15,"end":2445.35},{"text":"flexibility","start":2445.35,"end":2445.87},{"text":"and","start":2446.03,"end":2446.43},{"text":"participation","start":2446.43,"end":2447.07},{"text":"of","start":2447.07,"end":2447.27},{"text":"the","start":2447.27,"end":2447.43},{"text":"Protocol.","start":2447.43,"end":2447.95}]},{"text":"We will continue to actively participate in the discussions in relation to the Framework Convention and Protocols and contribute to the construction of a stable international tax rule system and an enabling tax environment.","start":2448.19,"end":2459.87,"topics":[],"words":[{"text":"We","start":2448.19,"end":2448.47},{"text":"will","start":2448.47,"end":2448.67},{"text":"continue","start":2448.67,"end":2448.95},{"text":"to","start":2448.95,"end":2449.15},{"text":"actively","start":2449.15,"end":2449.59},{"text":"participate","start":2449.59,"end":2450.11},{"text":"in","start":2450.11,"end":2450.23},{"text":"the","start":2450.23,"end":2450.39},{"text":"discussions","start":2450.39,"end":2450.99},{"text":"in","start":2451.15,"end":2451.47},{"text":"relation","start":2451.47,"end":2451.75},{"text":"to","start":2451.75,"end":2451.91},{"text":"the","start":2451.91,"end":2452.07},{"text":"Framework","start":2452.07,"end":2452.43},{"text":"Convention","start":2452.43,"end":2453.07},{"text":"and","start":2453.15,"end":2453.47},{"text":"Protocols","start":2453.47,"end":2454.07},{"text":"and","start":2454.07,"end":2454.27},{"text":"contribute","start":2454.27,"end":2454.87},{"text":"to","start":2454.87,"end":2455.15},{"text":"the","start":2455.15,"end":2455.39},{"text":"construction","start":2455.39,"end":2455.87},{"text":"of","start":2455.87,"end":2455.99},{"text":"a","start":2455.99,"end":2456.15},{"text":"stable","start":2456.15,"end":2456.47},{"text":"international","start":2456.47,"end":2456.83},{"text":"tax","start":2456.91,"end":2457.27},{"text":"rule","start":2457.27,"end":2457.63},{"text":"system","start":2457.63,"end":2457.91},{"text":"and","start":2457.91,"end":2458.19},{"text":"an","start":2458.19,"end":2458.43},{"text":"enabling","start":2458.43,"end":2458.91},{"text":"tax","start":2458.91,"end":2459.23},{"text":"environment.","start":2459.47,"end":2459.87}]},{"text":"Thank you for your attention.","start":2459.95,"end":2461.07,"topics":[],"words":[{"text":"Thank","start":2459.95,"end":2460.27},{"text":"you","start":2460.27,"end":2460.35},{"text":"for","start":2460.35,"end":2460.47},{"text":"your","start":2460.47,"end":2460.63},{"text":"attention.","start":2460.63,"end":2461.07}]},{"text":"Thank you.","start":2462.35,"end":2462.99,"topics":[],"words":[{"text":"Thank","start":2462.35,"end":2462.71},{"text":"you.","start":2462.71,"end":2462.99}]}]}],"speaker":{"name":null,"affiliation":"CHN","affiliation_full":"China","group":null,"function":"Representative"}},{"statement_number":27,"paragraphs":[{"sentences":[{"text":"Thank you.","start":2469.72,"end":2470.2,"topics":[],"words":[{"text":"Thank","start":2469.72,"end":2469.92},{"text":"you.","start":2469.92,"end":2470.2}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":28,"paragraphs":[{"sentences":[{"text":"Thank you.","start":2476.12,"end":2476.76,"topics":[],"words":[{"text":"Thank","start":2476.12,"end":2476.48},{"text":"you.","start":2476.48,"end":2476.76}]},{"text":"Israel thanks the Chair and the heads of the working streams for their work and looks forward to the discussions this week.","start":2477.64,"end":2482.84,"topics":[],"words":[{"text":"Israel","start":2477.64,"end":2478.2},{"text":"thanks","start":2478.2,"end":2478.52},{"text":"the","start":2478.52,"end":2478.72},{"text":"Chair","start":2478.72,"end":2478.96},{"text":"and","start":2478.96,"end":2479.16},{"text":"the","start":2479.16,"end":2479.24},{"text":"heads","start":2479.24,"end":2479.44},{"text":"of","start":2479.44,"end":2479.56},{"text":"the","start":2479.56,"end":2479.64},{"text":"working","start":2479.64,"end":2479.84},{"text":"streams","start":2479.84,"end":2480.28},{"text":"for","start":2480.28,"end":2480.4},{"text":"their","start":2480.4,"end":2480.56},{"text":"work","start":2480.56,"end":2480.76},{"text":"and","start":2480.76,"end":2481},{"text":"looks","start":2481,"end":2481.28},{"text":"forward","start":2481.28,"end":2481.48},{"text":"to","start":2481.48,"end":2481.68},{"text":"the","start":2481.68,"end":2481.84},{"text":"discussions","start":2481.84,"end":2482.28},{"text":"this","start":2482.28,"end":2482.52},{"text":"week.","start":2482.52,"end":2482.84}]},{"text":"We agree that international tax system should address the complexities of the modern era while keeping in mind the diverse requirements of all nations.","start":2483.8,"end":2492.28,"topics":[],"words":[{"text":"We","start":2483.8,"end":2484.12},{"text":"agree","start":2484.12,"end":2484.44},{"text":"that","start":2484.52,"end":2484.92},{"text":"international","start":2485.08,"end":2485.48},{"text":"tax","start":2485.56,"end":2485.92},{"text":"system","start":2485.92,"end":2486.28},{"text":"should","start":2486.36,"end":2486.68},{"text":"address","start":2486.68,"end":2486.96},{"text":"the","start":2486.96,"end":2487.2},{"text":"complexities","start":2487.2,"end":2487.8},{"text":"of","start":2487.8,"end":2487.96},{"text":"the","start":2487.96,"end":2488.08},{"text":"modern","start":2488.08,"end":2488.44},{"text":"era","start":2488.44,"end":2488.8},{"text":"while","start":2488.8,"end":2489.12},{"text":"keeping","start":2489.12,"end":2489.6},{"text":"in","start":2489.6,"end":2489.88},{"text":"mind","start":2489.88,"end":2490.12},{"text":"the","start":2490.12,"end":2490.32},{"text":"diverse","start":2490.32,"end":2490.76},{"text":"requirements","start":2490.76,"end":2491.28},{"text":"of","start":2491.28,"end":2491.44},{"text":"all","start":2491.44,"end":2491.68},{"text":"nations.","start":2491.68,"end":2492.28}]},{"text":"Throughout the past past week, the concept of value creation has been repeatedly referenced as a core principle for the allocation of taxing rights.","start":2493.72,"end":2501.72,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"Throughout","start":2493.72,"end":2494.28},{"text":"the","start":2494.28,"end":2494.48},{"text":"past","start":2494.48,"end":2494.69},{"text":"past","start":2494.84,"end":2495.04},{"text":"week,","start":2495.04,"end":2495.4},{"text":"the","start":2496.28,"end":2496.56},{"text":"concept","start":2496.56,"end":2496.88},{"text":"of","start":2496.88,"end":2497.08},{"text":"value","start":2497.08,"end":2497.32},{"text":"creation","start":2497.32,"end":2497.76},{"text":"has","start":2497.76,"end":2497.92},{"text":"been","start":2497.92,"end":2498.08},{"text":"repeatedly","start":2498.08,"end":2498.6},{"text":"referenced","start":2498.6,"end":2499},{"text":"as","start":2499,"end":2499.2},{"text":"a","start":2499.2,"end":2499.32},{"text":"core","start":2499.32,"end":2499.56},{"text":"principle","start":2499.56,"end":2500.04},{"text":"for","start":2500.04,"end":2500.2},{"text":"the","start":2500.2,"end":2500.32},{"text":"allocation","start":2500.32,"end":2500.8},{"text":"of","start":2500.8,"end":2500.96},{"text":"taxing","start":2500.96,"end":2501.4},{"text":"rights.","start":2501.4,"end":2501.72}]},{"text":"In this context, we wish to emphasize","start":2501.96,"end":2504.32,"topics":[],"words":[{"text":"In","start":2501.96,"end":2502.24},{"text":"this","start":2502.24,"end":2502.4},{"text":"context,","start":2502.4,"end":2502.92},{"text":"we","start":2503,"end":2503.32},{"text":"wish","start":2503.32,"end":2503.6},{"text":"to","start":2503.6,"end":2503.76},{"text":"emphasize","start":2503.76,"end":2504.32}]}]},{"sentences":[{"text":"the critical importance of ensuring that our efforts to refine the tax system do not inadvertently suppress the very factors that generate value and encourage business growth.","start":2504.32,"end":2513.48,"topics":[{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"the","start":2504.32,"end":2504.56},{"text":"critical","start":2504.56,"end":2504.92},{"text":"importance","start":2504.92,"end":2505.4},{"text":"of","start":2505.4,"end":2505.6},{"text":"ensuring","start":2505.6,"end":2506.04},{"text":"that","start":2506.04,"end":2506.32},{"text":"our","start":2506.32,"end":2506.48},{"text":"efforts","start":2506.48,"end":2506.8},{"text":"to","start":2506.8,"end":2507.04},{"text":"refine","start":2507.04,"end":2507.44},{"text":"the","start":2507.44,"end":2507.6},{"text":"tax","start":2507.6,"end":2507.84},{"text":"system","start":2507.84,"end":2508.2},{"text":"do","start":2508.76,"end":2509.08},{"text":"not","start":2509.08,"end":2509.28},{"text":"inadvertently","start":2509.28,"end":2509.92},{"text":"suppress","start":2509.92,"end":2510.32},{"text":"the","start":2510.32,"end":2510.48},{"text":"very","start":2510.48,"end":2510.72},{"text":"factors","start":2510.72,"end":2511.16},{"text":"that","start":2511.16,"end":2511.36},{"text":"generate","start":2511.36,"end":2511.8},{"text":"value","start":2511.8,"end":2512.04},{"text":"and","start":2512.04,"end":2512.32},{"text":"encourage","start":2512.32,"end":2512.76},{"text":"business","start":2512.76,"end":2513.08},{"text":"growth.","start":2513.08,"end":2513.48}]},{"text":"We therefore strongly support the inclusion of a thorough economic analysis as a basis for our discussions.","start":2513.8,"end":2519.32,"topics":[{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"We","start":2513.8,"end":2514.08},{"text":"therefore","start":2514.08,"end":2514.4},{"text":"strongly","start":2514.4,"end":2514.88},{"text":"support","start":2514.88,"end":2515.16},{"text":"the","start":2515.32,"end":2515.6},{"text":"inclusion","start":2515.6,"end":2516.04},{"text":"of","start":2516.04,"end":2516.24},{"text":"a","start":2516.24,"end":2516.36},{"text":"thorough","start":2516.36,"end":2516.64},{"text":"economic","start":2516.64,"end":2516.92},{"text":"analysis","start":2517,"end":2517.6},{"text":"as","start":2517.6,"end":2517.76},{"text":"a","start":2517.76,"end":2517.88},{"text":"basis","start":2517.88,"end":2518.2},{"text":"for","start":2518.2,"end":2518.4},{"text":"our","start":2518.4,"end":2518.64},{"text":"discussions.","start":2518.64,"end":2519.32}]},{"text":"For both the Framework and the Convention and the Protocols, a clear economic rationale will be critical to support informed policymaking","start":2519.32,"end":2525.9,"topics":[{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"For","start":2519.32,"end":2519.6},{"text":"both","start":2519.6,"end":2519.76},{"text":"the","start":2519.76,"end":2519.88},{"text":"Framework","start":2519.88,"end":2520.16},{"text":"and","start":2520.16,"end":2520.235},{"text":"the","start":2520.235,"end":2520.31},{"text":"Convention","start":2520.38,"end":2520.74},{"text":"and","start":2520.74,"end":2520.86},{"text":"the","start":2520.86,"end":2520.98},{"text":"Protocols,","start":2520.98,"end":2521.66},{"text":"a","start":2521.98,"end":2522.26},{"text":"clear","start":2522.26,"end":2522.5},{"text":"economic","start":2522.5,"end":2522.86},{"text":"rationale","start":2522.86,"end":2523.5},{"text":"will","start":2523.5,"end":2523.58},{"text":"be","start":2523.58,"end":2523.7},{"text":"critical","start":2523.7,"end":2524.02},{"text":"to","start":2524.02,"end":2524.22},{"text":"support","start":2524.22,"end":2524.54},{"text":"informed","start":2524.54,"end":2525.14},{"text":"policymaking","start":2525.14,"end":2525.9}]}]},{"sentences":[{"text":"and to enhance the prospect of widespread adoption by Member States to achieve a cohesive international tax landscape while minimizing the complexity of the international tax system.","start":2525.9,"end":2536.34,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"and","start":2525.9,"end":2526.1},{"text":"to","start":2526.1,"end":2526.22},{"text":"enhance","start":2526.22,"end":2526.54},{"text":"the","start":2526.54,"end":2526.74},{"text":"prospect","start":2526.74,"end":2527.1},{"text":"of","start":2527.1,"end":2527.34},{"text":"widespread","start":2527.34,"end":2527.86},{"text":"adoption","start":2527.86,"end":2528.34},{"text":"by","start":2528.34,"end":2528.62},{"text":"Member","start":2528.62,"end":2528.86},{"text":"States","start":2528.86,"end":2529.18},{"text":"to","start":2530.46,"end":2530.74},{"text":"achieve","start":2530.74,"end":2530.98},{"text":"a","start":2530.98,"end":2531.14},{"text":"cohesive","start":2531.14,"end":2531.7},{"text":"international","start":2531.7,"end":2531.98},{"text":"tax","start":2532.46,"end":2532.82},{"text":"landscape","start":2532.82,"end":2533.46},{"text":"while","start":2533.46,"end":2533.78},{"text":"minimizing","start":2533.78,"end":2534.42},{"text":"the","start":2534.42,"end":2534.58},{"text":"complexity","start":2534.58,"end":2535.06},{"text":"of","start":2535.06,"end":2535.22},{"text":"the","start":2535.22,"end":2535.34},{"text":"international","start":2535.34,"end":2535.58},{"text":"tax","start":2535.66,"end":2536.02},{"text":"system.","start":2536.02,"end":2536.34}]},{"text":"We believe the only way is by working towards a consensual agreement.","start":2536.34,"end":2539.9,"topics":[],"words":[{"text":"We","start":2536.34,"end":2536.579},{"text":"believe","start":2536.579,"end":2536.86},{"text":"the","start":2536.94,"end":2537.22},{"text":"only","start":2537.22,"end":2537.42},{"text":"way","start":2537.42,"end":2537.62},{"text":"is","start":2537.62,"end":2537.78},{"text":"by","start":2537.78,"end":2537.94},{"text":"working","start":2537.94,"end":2538.18},{"text":"towards","start":2538.18,"end":2538.54},{"text":"a","start":2538.54,"end":2538.7},{"text":"consensual","start":2538.7,"end":2539.22},{"text":"agreement.","start":2539.22,"end":2539.9}]}]},{"sentences":[{"text":"We also think that disregarding work done in other forums might cause additional uncertainty for both Governments and the private sector.","start":2541.1,"end":2548.22,"topics":[{"key":"treaty-compatibility","label":"Compatibility with Existing Tax Treaties","description":"Ensuring new protocols complement and coordinate with existing bilateral treaties and international models (e.g., UN Model Articles 12A/12B/12C) and considering multilateral instruments to update outdated treaty provisions. Delegations stressed avoiding fragmentation and maintaining stability."}],"words":[{"text":"We","start":2541.1,"end":2541.46},{"text":"also","start":2541.46,"end":2541.78},{"text":"think","start":2541.78,"end":2542.06},{"text":"that","start":2542.06,"end":2542.34},{"text":"disregarding","start":2542.34,"end":2543.1},{"text":"work","start":2543.1,"end":2543.38},{"text":"done","start":2543.38,"end":2543.62},{"text":"in","start":2543.62,"end":2543.78},{"text":"other","start":2543.78,"end":2544.02},{"text":"forums","start":2544.02,"end":2544.54},{"text":"might","start":2544.54,"end":2544.66},{"text":"cause","start":2544.66,"end":2544.9},{"text":"additional","start":2544.9,"end":2545.42},{"text":"uncertainty","start":2545.58,"end":2545.99},{"text":"for","start":2546.46,"end":2546.58},{"text":"both","start":2546.58,"end":2546.74},{"text":"Governments","start":2546.74,"end":2547.22},{"text":"and","start":2547.22,"end":2547.38},{"text":"the","start":2547.38,"end":2547.54},{"text":"private","start":2547.54,"end":2547.82},{"text":"sector.","start":2547.82,"end":2548.22}]},{"text":"By building on these existing efforts, we can improve the quality of our work and accelerate progress at last.","start":2548.38,"end":2556.18,"topics":[],"words":[{"text":"By","start":2548.38,"end":2548.7},{"text":"building","start":2548.7,"end":2549.02},{"text":"on","start":2549.02,"end":2549.3},{"text":"these","start":2549.3,"end":2549.46},{"text":"existing","start":2549.46,"end":2549.94},{"text":"efforts,","start":2549.94,"end":2550.34},{"text":"we","start":2550.34,"end":2550.58},{"text":"can","start":2550.58,"end":2550.86},{"text":"improve","start":2550.86,"end":2551.26},{"text":"the","start":2551.26,"end":2551.66},{"text":"quality","start":2551.66,"end":2552.1},{"text":"of","start":2552.1,"end":2552.26},{"text":"our","start":2552.26,"end":2552.42},{"text":"work","start":2552.42,"end":2552.62},{"text":"and","start":2552.62,"end":2552.9},{"text":"accelerate","start":2552.9,"end":2553.5},{"text":"progress","start":2553.5,"end":2553.98},{"text":"at","start":2555.58,"end":2555.9},{"text":"last.","start":2555.9,"end":2556.18}]},{"text":"We strongly advocate that any protocol of the Framework Convention, including Protocol regarding Dispute Resolution, should remain optional.","start":2556.18,"end":2565.74,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."},{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"We","start":2556.18,"end":2556.54},{"text":"strongly","start":2556.54,"end":2557.14},{"text":"advocate","start":2557.14,"end":2557.54},{"text":"that","start":2557.54,"end":2557.74},{"text":"any","start":2557.74,"end":2557.98},{"text":"protocol","start":2557.98,"end":2558.58},{"text":"of","start":2558.58,"end":2558.78},{"text":"the","start":2558.78,"end":2558.9},{"text":"Framework","start":2558.9,"end":2559.3},{"text":"Convention,","start":2559.3,"end":2559.9},{"text":"including","start":2559.98,"end":2560.38},{"text":"Protocol","start":2561.58,"end":2562.179},{"text":"regarding","start":2562.179,"end":2562.78},{"text":"Dispute","start":2563.02,"end":2563.54},{"text":"Resolution,","start":2563.54,"end":2564.14},{"text":"should","start":2564.46,"end":2564.82},{"text":"remain","start":2564.82,"end":2565.22},{"text":"optional.","start":2565.22,"end":2565.74}]}]},{"sentences":[{"text":"Thank you,","start":2566.78,"end":2567.42,"topics":[],"words":[{"text":"Thank","start":2566.78,"end":2567.14},{"text":"you,","start":2567.14,"end":2567.42}]}]}],"speaker":{"name":null,"affiliation":"ISR","affiliation_full":"Israel","group":null,"function":"Representative"}},{"statement_number":29,"paragraphs":[{"sentences":[{"text":"Distinguished Delegate of Singapore.","start":2571.02,"end":2572.78,"topics":[],"words":[{"text":"Distinguished","start":2571.02,"end":2571.66},{"text":"Delegate","start":2571.66,"end":2572.06},{"text":"of","start":2572.06,"end":2572.22},{"text":"Singapore.","start":2572.22,"end":2572.78}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":30,"paragraphs":[{"sentences":[{"text":"Thank you, Ms. Thank you, Mr. Chair.","start":2575.15,"end":2577.15,"topics":[],"words":[{"text":"Thank","start":2575.15,"end":2575.31},{"text":"you,","start":2575.31,"end":2575.43},{"text":"Ms.","start":2575.43,"end":2575.88},{"text":"Thank","start":2575.98,"end":2576.43},{"text":"you,","start":2576.43,"end":2576.55},{"text":"Mr.","start":2576.55,"end":2576.83},{"text":"Chair.","start":2576.83,"end":2577.15}]},{"text":"We would like to first thank you.","start":2577.15,"end":2578.99,"topics":[],"words":[{"text":"We","start":2577.15,"end":2577.43},{"text":"would","start":2577.43,"end":2577.59},{"text":"like","start":2577.59,"end":2577.75},{"text":"to","start":2577.75,"end":2578.03},{"text":"first","start":2578.03,"end":2578.39},{"text":"thank","start":2578.39,"end":2578.71},{"text":"you.","start":2578.71,"end":2578.99}]},{"text":"The CO leads for the two work streams and the Secretariat for facilitating the work streams meetings and preparing the issue Notes Singapore is committed to working constructively with the other Member States and stakeholders to strengthen international tax rules on the taxation of cross border services.","start":2579.15,"end":2596.27,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"The","start":2579.15,"end":2579.43},{"text":"CO","start":2579.43,"end":2579.67},{"text":"leads","start":2579.67,"end":2580.07},{"text":"for","start":2580.07,"end":2580.23},{"text":"the","start":2580.23,"end":2580.39},{"text":"two","start":2580.39,"end":2580.59},{"text":"work","start":2580.59,"end":2580.83},{"text":"streams","start":2580.83,"end":2581.35},{"text":"and","start":2581.35,"end":2581.51},{"text":"the","start":2581.51,"end":2581.67},{"text":"Secretariat","start":2581.67,"end":2582.35},{"text":"for","start":2582.43,"end":2582.75},{"text":"facilitating","start":2582.75,"end":2583.39},{"text":"the","start":2583.47,"end":2583.79},{"text":"work","start":2583.79,"end":2584.03},{"text":"streams","start":2584.03,"end":2584.51},{"text":"meetings","start":2584.51,"end":2584.95},{"text":"and","start":2584.95,"end":2585.15},{"text":"preparing","start":2585.15,"end":2585.63},{"text":"the","start":2585.63,"end":2585.87},{"text":"issue","start":2585.87,"end":2586.19},{"text":"Notes","start":2586.19,"end":2586.75},{"text":"Singapore","start":2586.83,"end":2587.39},{"text":"is","start":2587.39,"end":2587.59},{"text":"committed","start":2587.59,"end":2587.99},{"text":"to","start":2587.99,"end":2588.23},{"text":"working","start":2588.23,"end":2588.55},{"text":"constructively","start":2588.55,"end":2589.23},{"text":"with","start":2589.23,"end":2589.55},{"text":"the","start":2589.55,"end":2589.75},{"text":"other","start":2589.75,"end":2589.99},{"text":"Member","start":2589.99,"end":2590.31},{"text":"States","start":2590.31,"end":2590.67},{"text":"and","start":2590.67,"end":2591.07},{"text":"stakeholders","start":2591.07,"end":2591.83},{"text":"to","start":2591.83,"end":2592.07},{"text":"strengthen","start":2592.07,"end":2592.51},{"text":"international","start":2592.51,"end":2592.83},{"text":"tax","start":2593.07,"end":2593.43},{"text":"rules","start":2593.43,"end":2593.87},{"text":"on","start":2594.11,"end":2594.39},{"text":"the","start":2594.39,"end":2594.55},{"text":"taxation","start":2594.55,"end":2594.99},{"text":"of","start":2594.99,"end":2595.19},{"text":"cross","start":2595.19,"end":2595.51},{"text":"border","start":2595.51,"end":2595.91},{"text":"services.","start":2595.91,"end":2596.27}]}]},{"sentences":[{"text":"We support approaches that promote statements tax certainty and encourage investment, innovation and trade.","start":2596.59,"end":2602.85,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"We","start":2596.59,"end":2596.91},{"text":"support","start":2596.91,"end":2597.23},{"text":"approaches","start":2597.31,"end":2597.91},{"text":"that","start":2597.91,"end":2598.15},{"text":"promote","start":2598.15,"end":2598.59},{"text":"statements","start":2598.59,"end":2598.7},{"text":"tax","start":2598.85,"end":2599.01},{"text":"certainty","start":2599.01,"end":2599.57},{"text":"and","start":2599.57,"end":2599.85},{"text":"encourage","start":2599.85,"end":2600.53},{"text":"investment,","start":2600.69,"end":2601.09},{"text":"innovation","start":2601.41,"end":2602.01},{"text":"and","start":2602.01,"end":2602.37},{"text":"trade.","start":2602.45,"end":2602.85}]},{"text":"We believe that nexus rules of taxation should be clear and predictable and administratively efficient.","start":2603.17,"end":2610.05,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"We","start":2603.17,"end":2603.45},{"text":"believe","start":2603.45,"end":2603.73},{"text":"that","start":2603.73,"end":2604.09},{"text":"nexus","start":2604.09,"end":2604.73},{"text":"rules","start":2604.73,"end":2605.05},{"text":"of","start":2605.05,"end":2605.21},{"text":"taxation","start":2605.21,"end":2605.73},{"text":"should","start":2605.97,"end":2606.25},{"text":"be","start":2606.25,"end":2606.49},{"text":"clear","start":2606.49,"end":2606.85},{"text":"and","start":2606.85,"end":2607.17},{"text":"predictable","start":2607.17,"end":2607.81},{"text":"and","start":2607.89,"end":2608.29},{"text":"administratively","start":2608.29,"end":2609.25},{"text":"efficient.","start":2609.41,"end":2610.05}]},{"text":"A principled and rule based approach remains essential.","start":2610.61,"end":2613.97,"topics":[],"words":[{"text":"A","start":2610.61,"end":2610.89},{"text":"principled","start":2610.89,"end":2611.45},{"text":"and","start":2611.45,"end":2611.73},{"text":"rule","start":2611.73,"end":2612.05},{"text":"based","start":2612.05,"end":2612.33},{"text":"approach","start":2612.33,"end":2612.69},{"text":"remains","start":2612.85,"end":2613.41},{"text":"essential.","start":2613.41,"end":2613.97}]},{"text":"Value creation by service providers through substantive economic activities involving functions, assets and risks should continue to underpin the allocation of taxing rights.","start":2614.69,"end":2625.56,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"Value","start":2614.69,"end":2615.049},{"text":"creation","start":2615.049,"end":2615.57},{"text":"by","start":2615.57,"end":2615.81},{"text":"service","start":2615.81,"end":2616.13},{"text":"providers","start":2616.13,"end":2616.93},{"text":"through","start":2617.01,"end":2617.33},{"text":"substantive","start":2617.33,"end":2618.05},{"text":"economic","start":2618.05,"end":2618.37},{"text":"activities","start":2618.45,"end":2619.09},{"text":"involving","start":2619.25,"end":2620.21},{"text":"functions,","start":2620.29,"end":2620.85},{"text":"assets","start":2621.09,"end":2621.61},{"text":"and","start":2621.61,"end":2621.85},{"text":"risks","start":2621.85,"end":2622.37},{"text":"should","start":2622.37,"end":2622.65},{"text":"continue","start":2622.65,"end":2623.01},{"text":"to","start":2623.01,"end":2623.29},{"text":"underpin","start":2623.29,"end":2623.77},{"text":"the","start":2623.77,"end":2623.93},{"text":"allocation","start":2623.93,"end":2624.29},{"text":"of","start":2624.68,"end":2624.8},{"text":"taxing","start":2624.8,"end":2625.24},{"text":"rights.","start":2625.24,"end":2625.56}]},{"text":"We should be mindful that successful digitalised services are built upon significant R and D investments and the foundational infrastructure provided by the host jurisdiction.","start":2625.8,"end":2636.52,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"We","start":2625.8,"end":2626.08},{"text":"should","start":2626.08,"end":2626.24},{"text":"be","start":2626.24,"end":2626.44},{"text":"mindful","start":2626.44,"end":2626.84},{"text":"that","start":2626.84,"end":2627.08},{"text":"successful","start":2627.08,"end":2627.8},{"text":"digitalised","start":2627.96,"end":2628.76},{"text":"services","start":2628.76,"end":2629.08},{"text":"are","start":2629.24,"end":2629.52},{"text":"built","start":2629.52,"end":2629.8},{"text":"upon","start":2629.8,"end":2630.28},{"text":"significant","start":2630.28,"end":2630.68},{"text":"R","start":2630.84,"end":2631.12},{"text":"and","start":2631.12,"end":2631.28},{"text":"D","start":2631.28,"end":2631.48},{"text":"investments","start":2631.48,"end":2632.2},{"text":"and","start":2632.28,"end":2632.56},{"text":"the","start":2632.56,"end":2632.72},{"text":"foundational","start":2632.72,"end":2633.24},{"text":"infrastructure","start":2633.32,"end":2634.28},{"text":"provided","start":2634.36,"end":2634.88},{"text":"by","start":2634.88,"end":2635.04},{"text":"the","start":2635.04,"end":2635.2},{"text":"host","start":2635.2,"end":2635.48},{"text":"jurisdiction.","start":2635.64,"end":2636.52}]}]},{"sentences":[{"text":"Hence, we emphasize the continued relevance of physical presence as a primary nexus for taxation.","start":2637,"end":2644.28,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"Hence,","start":2637,"end":2637.48},{"text":"we","start":2637.56,"end":2637.88},{"text":"emphasize","start":2637.88,"end":2638.36},{"text":"the","start":2638.36,"end":2638.56},{"text":"continued","start":2638.56,"end":2639.24},{"text":"relevance","start":2639.4,"end":2640},{"text":"of","start":2640,"end":2640.239},{"text":"physical","start":2640.239,"end":2640.68},{"text":"presence","start":2640.68,"end":2641.16},{"text":"as","start":2641.32,"end":2641.64},{"text":"a","start":2641.64,"end":2641.84},{"text":"primary","start":2641.84,"end":2642.24},{"text":"nexus","start":2642.24,"end":2642.84},{"text":"for","start":2643.32,"end":2643.64},{"text":"taxation.","start":2643.64,"end":2644.28}]},{"text":"It provides a tangible and robust link to web businesses, activities and and profit generation occur while physical presence remains a key nexus.","start":2644.76,"end":2655.09,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"It","start":2644.76,"end":2645.08},{"text":"provides","start":2645.08,"end":2645.44},{"text":"a","start":2645.44,"end":2645.6},{"text":"tangible","start":2645.6,"end":2646.16},{"text":"and","start":2646.16,"end":2646.52},{"text":"robust","start":2646.6,"end":2647.24},{"text":"link","start":2647.48,"end":2647.84},{"text":"to","start":2647.84,"end":2648.08},{"text":"web","start":2648.08,"end":2648.4},{"text":"businesses,","start":2648.4,"end":2648.92},{"text":"activities","start":2648.92,"end":2649.48},{"text":"and","start":2649.66,"end":2649.82},{"text":"and","start":2649.97,"end":2650.09},{"text":"profit","start":2650.09,"end":2650.45},{"text":"generation","start":2650.45,"end":2651.09},{"text":"occur","start":2651.17,"end":2651.81},{"text":"while","start":2652.37,"end":2652.69},{"text":"physical","start":2652.69,"end":2653.13},{"text":"presence","start":2653.13,"end":2653.65},{"text":"remains","start":2653.65,"end":2654.09},{"text":"a","start":2654.09,"end":2654.33},{"text":"key","start":2654.33,"end":2654.49},{"text":"nexus.","start":2654.49,"end":2655.09}]},{"text":"But noting that business models continue to evolve, we are open to better understand the alternative nexus rules identified in the issue notes.","start":2655.49,"end":2664.85,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"But","start":2655.49,"end":2655.85},{"text":"noting","start":2655.85,"end":2656.29},{"text":"that","start":2656.29,"end":2656.53},{"text":"business","start":2656.53,"end":2656.85},{"text":"models","start":2656.85,"end":2657.33},{"text":"continue","start":2657.33,"end":2657.65},{"text":"to","start":2657.73,"end":2658.01},{"text":"evolve,","start":2658.01,"end":2658.45},{"text":"we","start":2658.53,"end":2658.85},{"text":"are","start":2658.85,"end":2659.09},{"text":"open","start":2659.09,"end":2659.41},{"text":"to","start":2659.41,"end":2659.81},{"text":"better","start":2659.81,"end":2660.21},{"text":"understand","start":2660.21,"end":2660.61},{"text":"the","start":2660.61,"end":2660.89},{"text":"alternative","start":2660.89,"end":2661.49},{"text":"nexus","start":2661.65,"end":2662.25},{"text":"rules","start":2662.25,"end":2662.65},{"text":"identified","start":2662.65,"end":2663.25},{"text":"in","start":2663.25,"end":2663.53},{"text":"the","start":2663.53,"end":2663.81},{"text":"issue","start":2663.89,"end":2664.29},{"text":"notes.","start":2664.29,"end":2664.85}]},{"text":"A differentiated approach may be necessary considering the diverse nature of services.","start":2665.01,"end":2670.05,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"A","start":2665.01,"end":2665.29},{"text":"differentiated","start":2665.29,"end":2666.21},{"text":"approach","start":2666.21,"end":2666.53},{"text":"may","start":2666.61,"end":2666.89},{"text":"be","start":2666.89,"end":2667.05},{"text":"necessary","start":2667.05,"end":2667.65},{"text":"considering","start":2667.97,"end":2668.61},{"text":"the","start":2668.61,"end":2668.85},{"text":"diverse","start":2668.85,"end":2669.29},{"text":"nature","start":2669.29,"end":2669.53},{"text":"of","start":2669.53,"end":2669.73},{"text":"services.","start":2669.73,"end":2670.05}]},{"text":"More clarity is needed on any suggested new nexus rules would operate their economic impact and potential implications on both the residents and source States.","start":2670.77,"end":2682.14,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."},{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"More","start":2670.77,"end":2671.09},{"text":"clarity","start":2671.09,"end":2671.61},{"text":"is","start":2671.61,"end":2671.85},{"text":"needed","start":2671.85,"end":2672.29},{"text":"on","start":2672.29,"end":2672.53},{"text":"any","start":2672.53,"end":2672.81},{"text":"suggested","start":2672.81,"end":2673.49},{"text":"new","start":2673.49,"end":2673.73},{"text":"nexus","start":2673.73,"end":2674.17},{"text":"rules","start":2674.17,"end":2674.45},{"text":"would","start":2674.45,"end":2674.65},{"text":"operate","start":2674.65,"end":2675.17},{"text":"their","start":2675.58,"end":2675.78},{"text":"economic","start":2675.78,"end":2676.14},{"text":"impact","start":2676.3,"end":2676.7},{"text":"and","start":2676.86,"end":2677.22},{"text":"potential","start":2677.22,"end":2677.74},{"text":"implications","start":2677.74,"end":2678.46},{"text":"on","start":2678.46,"end":2678.82},{"text":"both","start":2678.82,"end":2679.18},{"text":"the","start":2679.26,"end":2679.58},{"text":"residents","start":2679.58,"end":2680.06},{"text":"and","start":2680.06,"end":2680.46},{"text":"source","start":2681.34,"end":2681.82},{"text":"States.","start":2681.82,"end":2682.14}]}]},{"sentences":[{"text":"Consultation with businesses and other stakeholders is necessary to ensure the robustness of our deliberations.","start":2682.62,"end":2689.1,"topics":[],"words":[{"text":"Consultation","start":2682.62,"end":2683.38},{"text":"with","start":2683.38,"end":2683.66},{"text":"businesses","start":2683.66,"end":2684.18},{"text":"and","start":2684.18,"end":2684.38},{"text":"other","start":2684.38,"end":2684.66},{"text":"stakeholders","start":2684.66,"end":2685.34},{"text":"is","start":2685.34,"end":2685.58},{"text":"necessary","start":2685.58,"end":2686.14},{"text":"to","start":2686.14,"end":2686.46},{"text":"ensure","start":2686.46,"end":2686.78},{"text":"the","start":2687.02,"end":2687.3},{"text":"robustness","start":2687.3,"end":2687.9},{"text":"of","start":2687.9,"end":2688.14},{"text":"our","start":2688.14,"end":2688.38},{"text":"deliberations.","start":2688.38,"end":2689.1}]},{"text":"Moving on to the second protocol, Tax certainty is essential for international trade investments by reducing compliance burden of businesses and the risk of over taxation or double taxation, which is especially crucial for encouraging cross border trade flows and foreign investments in today's challenging business climate.","start":2689.82,"end":2711.42,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"Moving","start":2689.82,"end":2690.22},{"text":"on","start":2690.22,"end":2690.42},{"text":"to","start":2690.42,"end":2690.58},{"text":"the","start":2690.58,"end":2690.74},{"text":"second","start":2690.74,"end":2690.98},{"text":"protocol,","start":2690.98,"end":2691.66},{"text":"Tax","start":2691.74,"end":2692.14},{"text":"certainty","start":2692.14,"end":2692.74},{"text":"is","start":2692.74,"end":2692.9},{"text":"essential","start":2692.9,"end":2693.34},{"text":"for","start":2693.34,"end":2693.66},{"text":"international","start":2693.66,"end":2693.98},{"text":"trade","start":2694.22,"end":2694.62},{"text":"investments","start":2694.62,"end":2695.58},{"text":"by","start":2695.74,"end":2696.06},{"text":"reducing","start":2696.06,"end":2696.58},{"text":"compliance","start":2696.58,"end":2697.22},{"text":"burden","start":2697.22,"end":2697.62},{"text":"of","start":2697.62,"end":2697.82},{"text":"businesses","start":2697.82,"end":2698.46},{"text":"and","start":2698.54,"end":2698.82},{"text":"the","start":2698.82,"end":2698.98},{"text":"risk","start":2698.98,"end":2699.26},{"text":"of","start":2699.26,"end":2699.58},{"text":"over","start":2699.58,"end":2699.9},{"text":"taxation","start":2700.38,"end":2701.06},{"text":"or","start":2701.06,"end":2701.3},{"text":"double","start":2701.3,"end":2701.58},{"text":"taxation,","start":2701.58,"end":2701.99},{"text":"which","start":2702.7,"end":2702.86},{"text":"is","start":2702.86,"end":2703.1},{"text":"especially","start":2703.1,"end":2703.42},{"text":"crucial","start":2703.5,"end":2704.14},{"text":"for","start":2704.3,"end":2704.66},{"text":"encouraging","start":2704.66,"end":2705.34},{"text":"cross","start":2705.34,"end":2705.7},{"text":"border","start":2705.7,"end":2705.98},{"text":"trade","start":2705.98,"end":2706.26},{"text":"flows","start":2706.26,"end":2706.9},{"text":"and","start":2706.9,"end":2707.26},{"text":"foreign","start":2707.26,"end":2707.74},{"text":"investments","start":2707.74,"end":2708.58},{"text":"in","start":2708.58,"end":2708.86},{"text":"today's","start":2708.86,"end":2709.42},{"text":"challenging","start":2709.42,"end":2710.06},{"text":"business","start":2710.3,"end":2710.7},{"text":"climate.","start":2710.94,"end":2711.42}]},{"text":"We urge all Member States to work together on solutions to overcome barriers identified in the Issue Notes, building up the capabilities of tax administrations to implement the various dispute prevention and resolution mechanisms, as well as strengthening collaboration to resolve cross border tax disputes in a timely and efficient manner.","start":2711.82,"end":2733.66,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"We","start":2711.82,"end":2712.14},{"text":"urge","start":2712.14,"end":2712.46},{"text":"all","start":2712.46,"end":2712.78},{"text":"Member","start":2712.86,"end":2713.22},{"text":"States","start":2713.22,"end":2713.58},{"text":"to","start":2713.58,"end":2713.86},{"text":"work","start":2713.86,"end":2714.1},{"text":"together","start":2714.1,"end":2714.46},{"text":"on","start":2714.54,"end":2714.86},{"text":"solutions","start":2714.86,"end":2715.34},{"text":"to","start":2715.42,"end":2715.7},{"text":"overcome","start":2715.7,"end":2716.18},{"text":"barriers","start":2716.18,"end":2716.7},{"text":"identified","start":2716.7,"end":2717.34},{"text":"in","start":2717.34,"end":2717.58},{"text":"the","start":2717.58,"end":2717.7},{"text":"Issue","start":2717.7,"end":2717.98},{"text":"Notes,","start":2718.059,"end":2718.62},{"text":"building","start":2718.78,"end":2719.14},{"text":"up","start":2719.14,"end":2719.38},{"text":"the","start":2719.38,"end":2719.54},{"text":"capabilities","start":2719.54,"end":2720.06},{"text":"of","start":2720.06,"end":2720.38},{"text":"tax","start":2720.38,"end":2720.7},{"text":"administrations","start":2720.7,"end":2721.82},{"text":"to","start":2721.82,"end":2722.14},{"text":"implement","start":2722.14,"end":2722.54},{"text":"the","start":2722.54,"end":2722.82},{"text":"various","start":2722.82,"end":2723.26},{"text":"dispute","start":2723.26,"end":2723.9},{"text":"prevention","start":2723.98,"end":2724.62},{"text":"and","start":2724.62,"end":2724.86},{"text":"resolution","start":2724.86,"end":2725.46},{"text":"mechanisms,","start":2725.46,"end":2726.38},{"text":"as","start":2726.62,"end":2726.9},{"text":"well","start":2726.9,"end":2727.06},{"text":"as","start":2727.06,"end":2727.22},{"text":"strengthening","start":2727.22,"end":2727.82},{"text":"collaboration","start":2727.82,"end":2728.62},{"text":"to","start":2729.1,"end":2729.26},{"text":"resolve","start":2729.26,"end":2729.66},{"text":"cross","start":2729.66,"end":2729.98},{"text":"border","start":2729.98,"end":2730.38},{"text":"tax","start":2730.62,"end":2731.02},{"text":"disputes","start":2731.02,"end":2731.58},{"text":"in","start":2731.58,"end":2731.78},{"text":"a","start":2731.78,"end":2731.94},{"text":"timely","start":2731.94,"end":2732.26},{"text":"and","start":2732.26,"end":2732.46},{"text":"efficient","start":2732.46,"end":2733.02},{"text":"manner.","start":2733.1,"end":2733.66}]},{"text":"Lastly, to achieve the broadest possible participation in the two Protocols, we support the concept of optionality within the Protocols.","start":2734.62,"end":2745.74,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"Lastly,","start":2734.62,"end":2735.34},{"text":"to","start":2737.58,"end":2737.86},{"text":"achieve","start":2737.86,"end":2738.22},{"text":"the","start":2738.22,"end":2738.46},{"text":"broadest","start":2738.46,"end":2738.98},{"text":"possible","start":2738.98,"end":2739.34},{"text":"participation","start":2739.82,"end":2740.66},{"text":"in","start":2740.66,"end":2740.9},{"text":"the","start":2740.9,"end":2741.06},{"text":"two","start":2741.06,"end":2741.26},{"text":"Protocols,","start":2741.26,"end":2742.06},{"text":"we","start":2742.06,"end":2742.42},{"text":"support","start":2742.42,"end":2742.78},{"text":"the","start":2742.78,"end":2743.1},{"text":"concept","start":2743.1,"end":2743.46},{"text":"of","start":2743.46,"end":2743.66},{"text":"optionality","start":2743.66,"end":2744.42},{"text":"within","start":2744.42,"end":2744.779},{"text":"the","start":2744.779,"end":2745.02},{"text":"Protocols.","start":2745.02,"end":2745.74}]},{"text":"This would allow Member States to adopt relevant provisions in the Protocol in line with their unique needs, circumstances and policy priorities.","start":2745.82,"end":2754.49,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"This","start":2745.82,"end":2746.14},{"text":"would","start":2746.14,"end":2746.42},{"text":"allow","start":2746.42,"end":2746.78},{"text":"Member","start":2746.86,"end":2747.22},{"text":"States","start":2747.22,"end":2747.54},{"text":"to","start":2747.54,"end":2747.78},{"text":"adopt","start":2747.78,"end":2748.3},{"text":"relevant","start":2748.3,"end":2748.86},{"text":"provisions","start":2748.86,"end":2749.5},{"text":"in","start":2749.5,"end":2749.62},{"text":"the","start":2749.62,"end":2749.78},{"text":"Protocol","start":2749.78,"end":2750.38},{"text":"in","start":2750.46,"end":2750.74},{"text":"line","start":2750.74,"end":2750.98},{"text":"with","start":2750.98,"end":2751.22},{"text":"their","start":2751.22,"end":2751.46},{"text":"unique","start":2751.46,"end":2751.94},{"text":"needs,","start":2751.94,"end":2752.3},{"text":"circumstances","start":2752.3,"end":2753.1},{"text":"and","start":2753.26,"end":2753.58},{"text":"policy","start":2753.58,"end":2753.9},{"text":"priorities.","start":2753.98,"end":2754.49}]}]},{"sentences":[{"text":"To conclude, Singapore will continue to play a constructive role in the work streams and we look forward to a fruitful discussion and working with all delegations to build common grounds and find feasible solutions.","start":2755.2,"end":2766.24,"topics":[],"words":[{"text":"To","start":2755.2,"end":2755.36},{"text":"conclude,","start":2755.36,"end":2755.84},{"text":"Singapore","start":2755.84,"end":2756.36},{"text":"will","start":2756.36,"end":2756.56},{"text":"continue","start":2756.56,"end":2756.88},{"text":"to","start":2756.88,"end":2757.16},{"text":"play","start":2757.16,"end":2757.32},{"text":"a","start":2757.32,"end":2757.48},{"text":"constructive","start":2757.48,"end":2758.04},{"text":"role","start":2758.04,"end":2758.2},{"text":"in","start":2758.2,"end":2758.36},{"text":"the","start":2758.36,"end":2758.52},{"text":"work","start":2758.52,"end":2758.68},{"text":"streams","start":2758.68,"end":2759.24},{"text":"and","start":2759.24,"end":2759.48},{"text":"we","start":2759.48,"end":2759.68},{"text":"look","start":2759.68,"end":2759.88},{"text":"forward","start":2759.88,"end":2760.12},{"text":"to","start":2760.12,"end":2760.32},{"text":"a","start":2760.32,"end":2760.44},{"text":"fruitful","start":2760.44,"end":2760.88},{"text":"discussion","start":2760.88,"end":2761.44},{"text":"and","start":2761.44,"end":2761.68},{"text":"working","start":2761.68,"end":2761.96},{"text":"with","start":2761.96,"end":2762.24},{"text":"all","start":2762.24,"end":2762.56},{"text":"delegations","start":2762.72,"end":2763.48},{"text":"to","start":2763.48,"end":2763.72},{"text":"build","start":2763.72,"end":2763.92},{"text":"common","start":2763.92,"end":2764.32},{"text":"grounds","start":2764.32,"end":2764.8},{"text":"and","start":2764.8,"end":2765.04},{"text":"find","start":2765.04,"end":2765.28},{"text":"feasible","start":2765.28,"end":2765.76},{"text":"solutions.","start":2765.76,"end":2766.24}]},{"text":"Thank you,","start":2766.56,"end":2767.12,"topics":[],"words":[{"text":"Thank","start":2766.56,"end":2766.88},{"text":"you,","start":2766.88,"end":2767.12}]}]}],"speaker":{"name":null,"affiliation":"SGP","affiliation_full":"Singapore","group":null,"function":"Representative"}},{"statement_number":31,"paragraphs":[{"sentences":[{"text":"Thank you, The distinguished representative of Third World Network.","start":2774.96,"end":2782.97,"topics":[],"words":[{"text":"Thank","start":2774.96,"end":2775.32},{"text":"you,","start":2775.32,"end":2775.6},{"text":"The","start":2780.41,"end":2780.53},{"text":"distinguished","start":2780.53,"end":2781.09},{"text":"representative","start":2781.09,"end":2781.57},{"text":"of","start":2781.57,"end":2781.77},{"text":"Third","start":2781.77,"end":2782.09},{"text":"World","start":2782.09,"end":2782.49},{"text":"Network.","start":2782.57,"end":2782.97}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":32,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. Chair.","start":2787.93,"end":2788.89,"topics":[],"words":[{"text":"Thank","start":2787.93,"end":2788.21},{"text":"you,","start":2788.21,"end":2788.29},{"text":"Mr.","start":2788.29,"end":2788.57},{"text":"Chair.","start":2788.57,"end":2788.89}]},{"text":"I have the honor to speak on behalf of Third World Network, Tax and Fiscal Justice Asia and the Global alliance for Tax justice, of which TAFJA is a proud member.","start":2789.13,"end":2798.17,"topics":[],"words":[{"text":"I","start":2789.13,"end":2789.41},{"text":"have","start":2789.41,"end":2789.53},{"text":"the","start":2789.53,"end":2789.65},{"text":"honor","start":2789.65,"end":2789.97},{"text":"to","start":2789.97,"end":2790.13},{"text":"speak","start":2790.13,"end":2790.33},{"text":"on","start":2790.33,"end":2790.45},{"text":"behalf","start":2790.45,"end":2790.69},{"text":"of","start":2790.69,"end":2790.85},{"text":"Third","start":2790.85,"end":2791.05},{"text":"World","start":2791.05,"end":2791.33},{"text":"Network,","start":2791.33,"end":2791.69},{"text":"Tax","start":2792.01,"end":2792.37},{"text":"and","start":2792.37,"end":2792.61},{"text":"Fiscal","start":2792.61,"end":2792.93},{"text":"Justice","start":2792.93,"end":2793.33},{"text":"Asia","start":2793.33,"end":2793.73},{"text":"and","start":2793.73,"end":2793.89},{"text":"the","start":2793.89,"end":2794.05},{"text":"Global","start":2794.05,"end":2794.25},{"text":"alliance","start":2794.25,"end":2794.65},{"text":"for","start":2794.65,"end":2794.85},{"text":"Tax","start":2794.85,"end":2795.09},{"text":"justice,","start":2795.09,"end":2795.69},{"text":"of","start":2796.01,"end":2796.289},{"text":"which","start":2796.289,"end":2796.57},{"text":"TAFJA","start":2796.57,"end":2797.33},{"text":"is","start":2797.33,"end":2797.49},{"text":"a","start":2797.49,"end":2797.61},{"text":"proud","start":2797.61,"end":2797.85},{"text":"member.","start":2797.85,"end":2798.17}]},{"text":"Protocol 1 the taxation of income from cross border services in an increasingly digitalized economy, while vital for developing countries, is also important for developed countries and industrialized countries, including members of the eu.","start":2798.57,"end":2812.86,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"Protocol","start":2798.57,"end":2799.13},{"text":"1","start":2799.13,"end":2799.37},{"text":"the","start":2799.37,"end":2799.57},{"text":"taxation","start":2799.57,"end":2800.01},{"text":"of","start":2800.01,"end":2800.21},{"text":"income","start":2800.21,"end":2800.57},{"text":"from","start":2800.57,"end":2800.81},{"text":"cross","start":2800.81,"end":2801.09},{"text":"border","start":2801.09,"end":2801.49},{"text":"services","start":2801.49,"end":2801.85},{"text":"in","start":2802.17,"end":2802.49},{"text":"an","start":2802.49,"end":2802.69},{"text":"increasingly","start":2802.69,"end":2803.37},{"text":"digitalized","start":2803.37,"end":2804.05},{"text":"economy,","start":2804.05,"end":2804.41},{"text":"while","start":2804.73,"end":2805.09},{"text":"vital","start":2805.09,"end":2805.69},{"text":"for","start":2806.06,"end":2806.3},{"text":"developing","start":2806.3,"end":2806.94},{"text":"countries,","start":2806.94,"end":2807.26},{"text":"is","start":2807.5,"end":2807.82},{"text":"also","start":2807.82,"end":2808.1},{"text":"important","start":2808.1,"end":2808.46},{"text":"for","start":2808.46,"end":2808.78},{"text":"developed","start":2808.78,"end":2809.26},{"text":"countries","start":2809.26,"end":2809.46},{"text":"and","start":2809.46,"end":2809.74},{"text":"industrialized","start":2809.74,"end":2810.46},{"text":"countries,","start":2810.46,"end":2810.78},{"text":"including","start":2811.26,"end":2811.66},{"text":"members","start":2811.9,"end":2812.26},{"text":"of","start":2812.26,"end":2812.46},{"text":"the","start":2812.46,"end":2812.58},{"text":"eu.","start":2812.58,"end":2812.86}]},{"text":"Due to the nature of their businesses.","start":2813.5,"end":2815.34,"topics":[],"words":[{"text":"Due","start":2813.5,"end":2813.82},{"text":"to","start":2813.82,"end":2814.02},{"text":"the","start":2814.02,"end":2814.18},{"text":"nature","start":2814.18,"end":2814.42},{"text":"of","start":2814.42,"end":2814.58},{"text":"their","start":2814.58,"end":2814.74},{"text":"businesses.","start":2814.74,"end":2815.34}]}]},{"sentences":[{"text":"Digital companies provide services in market jurisdictions without any physical presence or permanent establishment and therefore incur no income tax liability in those jurisdictions.","start":2815.58,"end":2826.86,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"Digital","start":2815.58,"end":2815.98},{"text":"companies","start":2816.14,"end":2816.54},{"text":"provide","start":2816.94,"end":2817.34},{"text":"services","start":2817.42,"end":2817.82},{"text":"in","start":2817.82,"end":2818.14},{"text":"market","start":2818.14,"end":2818.42},{"text":"jurisdictions","start":2818.42,"end":2819.26},{"text":"without","start":2819.34,"end":2819.74},{"text":"any","start":2819.9,"end":2820.26},{"text":"physical","start":2820.26,"end":2820.7},{"text":"presence","start":2820.7,"end":2821.14},{"text":"or","start":2821.14,"end":2821.38},{"text":"permanent","start":2821.38,"end":2821.78},{"text":"establishment","start":2821.78,"end":2822.62},{"text":"and","start":2823.1,"end":2823.38},{"text":"therefore","start":2823.38,"end":2823.82},{"text":"incur","start":2823.82,"end":2824.22},{"text":"no","start":2824.22,"end":2824.46},{"text":"income","start":2824.46,"end":2824.82},{"text":"tax","start":2824.82,"end":2825.06},{"text":"liability","start":2825.06,"end":2825.62},{"text":"in","start":2825.62,"end":2825.82},{"text":"those","start":2825.82,"end":2825.98},{"text":"jurisdictions.","start":2825.98,"end":2826.86}]},{"text":"Thus, the outdated standard of permanent establishment or physical presence should be replaced with the concept of significant economic presence with taxing rights allocated among jurisdictions based on revenues generated in the market jurisdiction as well as other factors such as assets and personnel located outside that jurisdiction.","start":2827.66,"end":2849.79,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"Thus,","start":2827.66,"end":2828.14},{"text":"the","start":2828.3,"end":2828.62},{"text":"outdated","start":2828.62,"end":2829.26},{"text":"standard","start":2829.42,"end":2829.98},{"text":"of","start":2829.98,"end":2830.18},{"text":"permanent","start":2830.18,"end":2830.66},{"text":"establishment","start":2830.66,"end":2831.42},{"text":"or","start":2831.71,"end":2831.83},{"text":"physical","start":2831.83,"end":2832.19},{"text":"presence","start":2832.19,"end":2832.75},{"text":"should","start":2832.91,"end":2833.19},{"text":"be","start":2833.19,"end":2833.35},{"text":"replaced","start":2833.35,"end":2833.83},{"text":"with","start":2833.83,"end":2833.99},{"text":"the","start":2833.99,"end":2834.15},{"text":"concept","start":2834.15,"end":2834.51},{"text":"of","start":2834.51,"end":2834.83},{"text":"significant","start":2834.91,"end":2835.31},{"text":"economic","start":2836.03,"end":2836.43},{"text":"presence","start":2836.59,"end":2837.15},{"text":"with","start":2837.47,"end":2837.75},{"text":"taxing","start":2837.75,"end":2838.23},{"text":"rights","start":2838.23,"end":2838.47},{"text":"allocated","start":2838.47,"end":2839.03},{"text":"among","start":2839.03,"end":2839.27},{"text":"jurisdictions","start":2839.27,"end":2840.19},{"text":"based","start":2840.51,"end":2840.79},{"text":"on","start":2840.79,"end":2840.99},{"text":"revenues","start":2840.99,"end":2841.51},{"text":"generated","start":2841.51,"end":2842.07},{"text":"in","start":2842.07,"end":2842.31},{"text":"the","start":2842.31,"end":2842.47},{"text":"market","start":2842.47,"end":2842.71},{"text":"jurisdiction","start":2842.71,"end":2843.63},{"text":"as","start":2844.03,"end":2844.31},{"text":"well","start":2844.31,"end":2844.51},{"text":"as","start":2844.51,"end":2844.79},{"text":"other","start":2844.79,"end":2845.15},{"text":"factors","start":2845.15,"end":2845.63},{"text":"such","start":2845.63,"end":2845.87},{"text":"as","start":2845.87,"end":2846.07},{"text":"assets","start":2846.07,"end":2846.47},{"text":"and","start":2846.47,"end":2846.71},{"text":"personnel","start":2846.71,"end":2847.39},{"text":"located","start":2847.55,"end":2848.19},{"text":"outside","start":2848.19,"end":2848.59},{"text":"that","start":2848.59,"end":2848.95},{"text":"jurisdiction.","start":2848.95,"end":2849.79}]},{"text":"In any event, developing countries and even developed countries may want to rightfully address their inability to impose income taxes on on non resident digital companies by imposing digital services tax or final withholding tax on gross revenues.","start":2850.67,"end":2866.24,"topics":[{"key":"digital-services-taxes","label":"Digital Services Taxes","description":"Consideration of unilateral DST regimes, including respect for countries’ rights to impose them, potential credit mechanisms, and their role relative to future multilateral solutions. Views highlighted risks of distortive sector-specific taxes and the need for coherence."},{"key":"gross-vs-net-taxation","label":"Gross vs Net Basis Taxation","description":"Whether to tax services on a gross withholding basis or on net income, balancing simplicity and administrability against risks of market distortion and over/under-taxation. Positions ranged from supporting gross basis for capacity-constrained administrations to preferring net taxation with capacity-building."}],"words":[{"text":"In","start":2850.67,"end":2850.99},{"text":"any","start":2850.99,"end":2851.23},{"text":"event,","start":2851.23,"end":2851.55},{"text":"developing","start":2851.79,"end":2852.51},{"text":"countries","start":2852.51,"end":2852.75},{"text":"and","start":2852.75,"end":2852.99},{"text":"even","start":2852.99,"end":2853.23},{"text":"developed","start":2853.23,"end":2853.79},{"text":"countries","start":2853.79,"end":2854.11},{"text":"may","start":2854.27,"end":2854.59},{"text":"want","start":2854.59,"end":2854.79},{"text":"to","start":2854.79,"end":2854.95},{"text":"rightfully","start":2854.95,"end":2855.47},{"text":"address","start":2855.47,"end":2855.75},{"text":"their","start":2855.75,"end":2856.11},{"text":"inability","start":2856.35,"end":2856.91},{"text":"to","start":2856.99,"end":2857.27},{"text":"impose","start":2857.27,"end":2857.63},{"text":"income","start":2857.63,"end":2858.03},{"text":"taxes","start":2858.03,"end":2858.43},{"text":"on","start":2858.43,"end":2858.65},{"text":"on","start":2858.72,"end":2858.88},{"text":"non","start":2858.88,"end":2859.12},{"text":"resident","start":2859.12,"end":2859.64},{"text":"digital","start":2859.64,"end":2860},{"text":"companies","start":2860.08,"end":2860.48},{"text":"by","start":2861.2,"end":2861.52},{"text":"imposing","start":2861.52,"end":2862.04},{"text":"digital","start":2862.04,"end":2862.4},{"text":"services","start":2862.48,"end":2862.88},{"text":"tax","start":2862.96,"end":2863.36},{"text":"or","start":2863.52,"end":2863.88},{"text":"final","start":2863.88,"end":2864.2},{"text":"withholding","start":2864.2,"end":2864.84},{"text":"tax","start":2864.84,"end":2865.08},{"text":"on","start":2865.08,"end":2865.36},{"text":"gross","start":2865.36,"end":2865.68},{"text":"revenues.","start":2865.68,"end":2866.24}]},{"text":"The right to do so should be respected.","start":2867.2,"end":2869.44,"topics":[{"key":"digital-services-taxes","label":"Digital Services Taxes","description":"Consideration of unilateral DST regimes, including respect for countries’ rights to impose them, potential credit mechanisms, and their role relative to future multilateral solutions. Views highlighted risks of distortive sector-specific taxes and the need for coherence."}],"words":[{"text":"The","start":2867.2,"end":2867.48},{"text":"right","start":2867.48,"end":2867.68},{"text":"to","start":2867.68,"end":2867.88},{"text":"do","start":2867.88,"end":2868.12},{"text":"so","start":2868.12,"end":2868.4},{"text":"should","start":2868.4,"end":2868.6},{"text":"be","start":2868.6,"end":2868.8},{"text":"respected.","start":2868.8,"end":2869.44}]},{"text":"They should not be targets of trade sanctions or any other retaliatory tax measures.","start":2869.6,"end":2874.4,"topics":[{"key":"digital-services-taxes","label":"Digital Services Taxes","description":"Consideration of unilateral DST regimes, including respect for countries’ rights to impose them, potential credit mechanisms, and their role relative to future multilateral solutions. Views highlighted risks of distortive sector-specific taxes and the need for coherence."}],"words":[{"text":"They","start":2869.6,"end":2869.88},{"text":"should","start":2869.88,"end":2870.04},{"text":"not","start":2870.04,"end":2870.24},{"text":"be","start":2870.24,"end":2870.44},{"text":"targets","start":2870.44,"end":2870.92},{"text":"of","start":2870.92,"end":2871.08},{"text":"trade","start":2871.08,"end":2871.32},{"text":"sanctions","start":2871.32,"end":2871.88},{"text":"or","start":2871.88,"end":2872.24},{"text":"any","start":2872.24,"end":2872.56},{"text":"other","start":2872.56,"end":2872.8},{"text":"retaliatory","start":2872.8,"end":2873.6},{"text":"tax","start":2873.6,"end":2873.88},{"text":"measures.","start":2873.88,"end":2874.4}]}]},{"sentences":[{"text":"Furthermore, we note that multinational corporations and their subsidiaries operate as a single enterprise and should therefore be taxed as such with their consolidated net taxable income distributed to the different taxing jurisdictions where they operate virtually or otherwise based on an agreed formulary apportionment under a unitary tax regime.","start":2875.52,"end":2898.09,"topics":[],"words":[{"text":"Furthermore,","start":2875.52,"end":2876.32},{"text":"we","start":2876.32,"end":2876.6},{"text":"note","start":2876.6,"end":2876.92},{"text":"that","start":2876.92,"end":2877.08},{"text":"multinational","start":2877.08,"end":2877.76},{"text":"corporations","start":2877.76,"end":2878.36},{"text":"and","start":2878.36,"end":2878.6},{"text":"their","start":2878.6,"end":2878.8},{"text":"subsidiaries","start":2878.8,"end":2879.52},{"text":"operate","start":2879.76,"end":2880.4},{"text":"as","start":2880.4,"end":2880.6},{"text":"a","start":2880.6,"end":2880.76},{"text":"single","start":2880.76,"end":2881.2},{"text":"enterprise","start":2881.2,"end":2881.84},{"text":"and","start":2881.84,"end":2882.24},{"text":"should","start":2882.24,"end":2882.56},{"text":"therefore","start":2882.56,"end":2882.92},{"text":"be","start":2882.92,"end":2883.08},{"text":"taxed","start":2883.08,"end":2883.6},{"text":"as","start":2883.6,"end":2883.84},{"text":"such","start":2883.84,"end":2884.16},{"text":"with","start":2885.05,"end":2885.17},{"text":"their","start":2885.17,"end":2885.37},{"text":"consolidated","start":2885.37,"end":2886.13},{"text":"net","start":2886.13,"end":2886.45},{"text":"taxable","start":2886.45,"end":2886.97},{"text":"income","start":2886.97,"end":2887.37},{"text":"distributed","start":2887.37,"end":2887.97},{"text":"to","start":2887.97,"end":2888.13},{"text":"the","start":2888.13,"end":2888.29},{"text":"different","start":2888.29,"end":2888.57},{"text":"taxing","start":2889.29,"end":2889.81},{"text":"jurisdictions","start":2889.81,"end":2890.41},{"text":"where","start":2890.41,"end":2890.61},{"text":"they","start":2890.61,"end":2890.81},{"text":"operate","start":2890.81,"end":2891.37},{"text":"virtually","start":2891.77,"end":2892.33},{"text":"or","start":2892.41,"end":2892.69},{"text":"otherwise","start":2892.69,"end":2893.29},{"text":"based","start":2893.45,"end":2893.73},{"text":"on","start":2893.73,"end":2893.89},{"text":"an","start":2893.89,"end":2894.09},{"text":"agreed","start":2894.09,"end":2894.53},{"text":"formulary","start":2894.53,"end":2895.17},{"text":"apportionment","start":2895.17,"end":2895.93},{"text":"under","start":2896.01,"end":2896.37},{"text":"a","start":2896.37,"end":2896.61},{"text":"unitary","start":2896.61,"end":2897.17},{"text":"tax","start":2897.17,"end":2897.49},{"text":"regime.","start":2897.49,"end":2898.09}]},{"text":"This would address the controversy surrounding yet another dysfunctional system that enables profit shifting tax planning methods that employ transfer pricing to shift revenues and expenses among different tax jurisdictions and the transfer pricing rules that govern them, which yet again cannot keep up with the developments in the provision of cross border digitalized services.","start":2899.21,"end":2921.28,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."},{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"This","start":2899.21,"end":2899.53},{"text":"would","start":2899.53,"end":2899.77},{"text":"address","start":2899.77,"end":2900.01},{"text":"the","start":2900.01,"end":2900.21},{"text":"controversy","start":2900.21,"end":2900.89},{"text":"surrounding","start":2900.89,"end":2901.41},{"text":"yet","start":2901.41,"end":2901.69},{"text":"another","start":2901.69,"end":2902.01},{"text":"dysfunctional","start":2902.01,"end":2902.77},{"text":"system","start":2902.77,"end":2903.09},{"text":"that","start":2903.09,"end":2903.37},{"text":"enables","start":2903.37,"end":2903.93},{"text":"profit","start":2903.93,"end":2904.41},{"text":"shifting","start":2904.41,"end":2904.97},{"text":"tax","start":2905.21,"end":2905.61},{"text":"planning","start":2905.61,"end":2906.05},{"text":"methods","start":2906.05,"end":2906.53},{"text":"that","start":2906.53,"end":2906.69},{"text":"employ","start":2906.69,"end":2906.97},{"text":"transfer","start":2907.05,"end":2907.57},{"text":"pricing","start":2907.57,"end":2908.17},{"text":"to","start":2908.25,"end":2908.53},{"text":"shift","start":2908.53,"end":2908.81},{"text":"revenues","start":2908.81,"end":2909.29},{"text":"and","start":2909.29,"end":2909.53},{"text":"expenses","start":2909.53,"end":2910.17},{"text":"among","start":2910.56,"end":2910.76},{"text":"different","start":2910.76,"end":2911.12},{"text":"tax","start":2911.12,"end":2911.48},{"text":"jurisdictions","start":2911.48,"end":2912.32},{"text":"and","start":2912.56,"end":2912.84},{"text":"the","start":2912.84,"end":2913},{"text":"transfer","start":2913,"end":2913.48},{"text":"pricing","start":2913.48,"end":2913.88},{"text":"rules","start":2913.88,"end":2914.16},{"text":"that","start":2914.16,"end":2914.36},{"text":"govern","start":2914.36,"end":2914.64},{"text":"them,","start":2914.64,"end":2915.04},{"text":"which","start":2915.52,"end":2915.88},{"text":"yet","start":2915.88,"end":2916.2},{"text":"again","start":2916.2,"end":2916.56},{"text":"cannot","start":2916.72,"end":2917.16},{"text":"keep","start":2917.16,"end":2917.36},{"text":"up","start":2917.36,"end":2917.56},{"text":"with","start":2917.56,"end":2917.72},{"text":"the","start":2917.72,"end":2917.84},{"text":"developments","start":2917.84,"end":2918.52},{"text":"in","start":2918.52,"end":2918.68},{"text":"the","start":2918.68,"end":2918.84},{"text":"provision","start":2918.84,"end":2919.24},{"text":"of","start":2919.24,"end":2919.48},{"text":"cross","start":2919.48,"end":2919.76},{"text":"border","start":2919.76,"end":2920.16},{"text":"digitalized","start":2920.16,"end":2920.92},{"text":"services.","start":2920.92,"end":2921.28}]},{"text":"Mr. Chair, failure to address these issues will allow the persistence of an Utterly untenable situation where there is transfer of wealth from society to a small corporate elite and from developing countries to rich nations.","start":2922.56,"end":2936.16,"topics":[{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"Mr.","start":2922.56,"end":2923},{"text":"Chair,","start":2923,"end":2923.36},{"text":"failure","start":2923.36,"end":2923.8},{"text":"to","start":2923.8,"end":2923.96},{"text":"address","start":2923.96,"end":2924.24},{"text":"these","start":2924.48,"end":2924.8},{"text":"issues","start":2924.8,"end":2925.12},{"text":"will","start":2925.2,"end":2925.52},{"text":"allow","start":2925.52,"end":2925.76},{"text":"the","start":2925.76,"end":2925.96},{"text":"persistence","start":2925.96,"end":2926.6},{"text":"of","start":2926.6,"end":2926.8},{"text":"an","start":2926.8,"end":2927},{"text":"Utterly","start":2927,"end":2927.48},{"text":"untenable","start":2927.48,"end":2928.08},{"text":"situation","start":2928.08,"end":2928.56},{"text":"where","start":2928.88,"end":2929.16},{"text":"there","start":2929.16,"end":2929.36},{"text":"is","start":2929.36,"end":2929.68},{"text":"transfer","start":2929.68,"end":2930.2},{"text":"of","start":2930.2,"end":2930.36},{"text":"wealth","start":2930.36,"end":2930.72},{"text":"from","start":2930.8,"end":2931.16},{"text":"society","start":2931.16,"end":2931.68},{"text":"to","start":2931.92,"end":2932.2},{"text":"a","start":2932.2,"end":2932.36},{"text":"small","start":2932.36,"end":2932.6},{"text":"corporate","start":2932.6,"end":2933.12},{"text":"elite","start":2933.12,"end":2933.6},{"text":"and","start":2933.68,"end":2933.96},{"text":"from","start":2933.96,"end":2934.2},{"text":"developing","start":2934.2,"end":2934.8},{"text":"countries","start":2934.8,"end":2935.12},{"text":"to","start":2935.12,"end":2935.4},{"text":"rich","start":2935.4,"end":2935.68},{"text":"nations.","start":2935.68,"end":2936.16}]},{"text":"Thank you.","start":2936.56,"end":2937.04,"topics":[],"words":[{"text":"Thank","start":2936.56,"end":2936.76},{"text":"you.","start":2936.76,"end":2937.04}]}]}],"speaker":{"name":null,"affiliation":"Third World Network","affiliation_full":"Third World Network","group":"Global Alliance for Tax Justice","function":"Representative"}},{"statement_number":33,"paragraphs":[{"sentences":[{"text":"Thank you, Distinguished delegate of Ghana, on behalf of the African Group,","start":2947.44,"end":2952.24,"topics":[],"words":[{"text":"Thank","start":2947.44,"end":2947.8},{"text":"you,","start":2947.8,"end":2948.08},{"text":"Distinguished","start":2949.28,"end":2949.96},{"text":"delegate","start":2949.96,"end":2950.36},{"text":"of","start":2950.36,"end":2950.52},{"text":"Ghana,","start":2950.52,"end":2950.92},{"text":"on","start":2950.92,"end":2951.08},{"text":"behalf","start":2951.08,"end":2951.32},{"text":"of","start":2951.32,"end":2951.44},{"text":"the","start":2951.44,"end":2951.56},{"text":"African","start":2951.56,"end":2951.96},{"text":"Group,","start":2951.96,"end":2952.24}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":34,"paragraphs":[{"sentences":[{"text":"Thank you.","start":2957.36,"end":2958.08,"topics":[],"words":[{"text":"Thank","start":2957.36,"end":2957.76},{"text":"you.","start":2957.76,"end":2958.08}]},{"text":"Let me begin by extending our warmest congratulations to the newly elected members.","start":2959.12,"end":2963.38,"topics":[],"words":[{"text":"Let","start":2959.12,"end":2959.4},{"text":"me","start":2959.4,"end":2959.56},{"text":"begin","start":2959.56,"end":2959.84},{"text":"by","start":2959.84,"end":2960.08},{"text":"extending","start":2960.08,"end":2960.52},{"text":"our","start":2960.52,"end":2960.76},{"text":"warmest","start":2960.76,"end":2961.28},{"text":"congratulations","start":2961.36,"end":2962.2},{"text":"to","start":2962.2,"end":2962.36},{"text":"the","start":2962.36,"end":2962.52},{"text":"newly","start":2962.52,"end":2962.8},{"text":"elected","start":2962.8,"end":2963.2},{"text":"members.","start":2963.2,"end":2963.38}]},{"text":"Members of the Bureau.","start":2963.45,"end":2964.33,"topics":[],"words":[{"text":"Members","start":2963.45,"end":2963.61},{"text":"of","start":2963.61,"end":2963.77},{"text":"the","start":2963.77,"end":2963.89},{"text":"Bureau.","start":2963.89,"end":2964.33}]},{"text":"We also take this opportunity to express our sincere gratitude to you, Mr. Chair.","start":2965.29,"end":2969.29,"topics":[],"words":[{"text":"We","start":2965.29,"end":2965.61},{"text":"also","start":2965.61,"end":2965.85},{"text":"take","start":2965.85,"end":2966.09},{"text":"this","start":2966.09,"end":2966.29},{"text":"opportunity","start":2966.29,"end":2966.77},{"text":"to","start":2966.77,"end":2966.93},{"text":"express","start":2966.93,"end":2967.21},{"text":"our","start":2967.21,"end":2967.53},{"text":"sincere","start":2967.53,"end":2967.93},{"text":"gratitude","start":2967.93,"end":2968.37},{"text":"to","start":2968.37,"end":2968.49},{"text":"you,","start":2968.49,"end":2968.61},{"text":"Mr.","start":2968.61,"end":2968.93},{"text":"Chair.","start":2968.93,"end":2969.29}]}]},{"sentences":[{"text":"The code list of the various work streams, all members of the Bureau and the Secretaries for the exceptional work undertaking during the intercessional period.","start":2969.77,"end":2978.57,"topics":[],"words":[{"text":"The","start":2969.77,"end":2970.09},{"text":"code","start":2970.09,"end":2970.37},{"text":"list","start":2970.37,"end":2970.61},{"text":"of","start":2970.61,"end":2970.81},{"text":"the","start":2970.81,"end":2970.89},{"text":"various","start":2970.89,"end":2971.13},{"text":"work","start":2971.13,"end":2971.41},{"text":"streams,","start":2971.41,"end":2972.09},{"text":"all","start":2972.33,"end":2972.65},{"text":"members","start":2972.65,"end":2972.93},{"text":"of","start":2972.93,"end":2973.17},{"text":"the","start":2973.17,"end":2973.33},{"text":"Bureau","start":2973.33,"end":2973.77},{"text":"and","start":2973.77,"end":2974.05},{"text":"the","start":2974.05,"end":2974.25},{"text":"Secretaries","start":2974.25,"end":2974.93},{"text":"for","start":2974.93,"end":2975.05},{"text":"the","start":2975.05,"end":2975.17},{"text":"exceptional","start":2975.17,"end":2975.61},{"text":"work","start":2975.61,"end":2975.85},{"text":"undertaking","start":2975.85,"end":2976.49},{"text":"during","start":2976.89,"end":2977.25},{"text":"the","start":2977.25,"end":2977.49},{"text":"intercessional","start":2977.49,"end":2978.21},{"text":"period.","start":2978.21,"end":2978.57}]},{"text":"The AFCA Group acknowledges the significant effort invested in preparing the detailed issue notes and the thoughtful facilitation of consultations.","start":2979.53,"end":2987.45,"topics":[],"words":[{"text":"The","start":2979.53,"end":2979.81},{"text":"AFCA","start":2979.81,"end":2980.29},{"text":"Group","start":2980.29,"end":2980.45},{"text":"acknowledges","start":2980.45,"end":2981.01},{"text":"the","start":2981.01,"end":2981.25},{"text":"significant","start":2981.25,"end":2981.53},{"text":"effort","start":2981.77,"end":2982.29},{"text":"invested","start":2982.29,"end":2982.77},{"text":"in","start":2982.77,"end":2982.93},{"text":"preparing","start":2982.93,"end":2983.33},{"text":"the","start":2983.33,"end":2983.53},{"text":"detailed","start":2983.53,"end":2983.97},{"text":"issue","start":2983.97,"end":2984.21},{"text":"notes","start":2984.21,"end":2984.73},{"text":"and","start":2985.05,"end":2985.33},{"text":"the","start":2985.33,"end":2985.49},{"text":"thoughtful","start":2985.49,"end":2985.85},{"text":"facilitation","start":2985.85,"end":2986.49},{"text":"of","start":2986.49,"end":2986.73},{"text":"consultations.","start":2986.73,"end":2987.45}]},{"text":"We are equally thankful for the insightful written contributions from Member States which provide a solid foundation for our deliberations this week.","start":2988.49,"end":2996.3,"topics":[],"words":[{"text":"We","start":2988.49,"end":2988.77},{"text":"are","start":2988.77,"end":2988.97},{"text":"equally","start":2988.97,"end":2989.37},{"text":"thankful","start":2989.37,"end":2989.77},{"text":"for","start":2989.77,"end":2989.97},{"text":"the","start":2989.97,"end":2990.23},{"text":"insightful","start":2990.38,"end":2990.74},{"text":"written","start":2990.74,"end":2991.14},{"text":"contributions","start":2991.14,"end":2991.62},{"text":"from","start":2991.62,"end":2991.86},{"text":"Member","start":2991.86,"end":2992.1},{"text":"States","start":2992.1,"end":2992.46},{"text":"which","start":2992.94,"end":2993.26},{"text":"provide","start":2993.26,"end":2993.58},{"text":"a","start":2993.58,"end":2993.82},{"text":"solid","start":2993.82,"end":2994.14},{"text":"foundation","start":2994.14,"end":2994.66},{"text":"for","start":2994.66,"end":2994.9},{"text":"our","start":2994.9,"end":2995.06},{"text":"deliberations","start":2995.06,"end":2995.66},{"text":"this","start":2995.66,"end":2995.98},{"text":"week.","start":2995.98,"end":2996.3}]},{"text":"The AFAR Group approaches this session with hope, determination and a profound sense of responsibility.","start":2997.42,"end":3003.58,"topics":[],"words":[{"text":"The","start":2997.42,"end":2997.74},{"text":"AFAR","start":2997.74,"end":2998.26},{"text":"Group","start":2998.26,"end":2998.54},{"text":"approaches","start":2998.54,"end":2998.9},{"text":"this","start":2998.9,"end":2999.1},{"text":"session","start":2999.1,"end":2999.46},{"text":"with","start":2999.46,"end":2999.66},{"text":"hope,","start":2999.66,"end":2999.98},{"text":"determination","start":3000.46,"end":3001.34},{"text":"and","start":3001.66,"end":3001.98},{"text":"a","start":3001.98,"end":3002.18},{"text":"profound","start":3002.18,"end":3002.58},{"text":"sense","start":3002.58,"end":3002.86},{"text":"of","start":3002.86,"end":3003.02},{"text":"responsibility.","start":3003.02,"end":3003.58}]},{"text":"We are not here to replicate our data structures or reinforce existing imbalances.","start":3004.62,"end":3009.34,"topics":[],"words":[{"text":"We","start":3004.62,"end":3004.9},{"text":"are","start":3004.9,"end":3005.06},{"text":"not","start":3005.06,"end":3005.22},{"text":"here","start":3005.22,"end":3005.42},{"text":"to","start":3005.42,"end":3005.62},{"text":"replicate","start":3005.62,"end":3006.14},{"text":"our","start":3006.14,"end":3006.379},{"text":"data","start":3006.379,"end":3006.7},{"text":"structures","start":3006.7,"end":3007.3},{"text":"or","start":3007.3,"end":3007.54},{"text":"reinforce","start":3007.54,"end":3008.18},{"text":"existing","start":3008.18,"end":3008.74},{"text":"imbalances.","start":3008.74,"end":3009.34}]}]},{"sentences":[{"text":"Rather, we are here to co create a system that works for everyone.","start":3010.3,"end":3013.74,"topics":[],"words":[{"text":"Rather,","start":3010.3,"end":3010.7},{"text":"we","start":3010.7,"end":3010.9},{"text":"are","start":3010.9,"end":3011.02},{"text":"here","start":3011.02,"end":3011.14},{"text":"to","start":3011.14,"end":3011.3},{"text":"co","start":3011.3,"end":3011.5},{"text":"create","start":3011.5,"end":3011.82},{"text":"a","start":3012.06,"end":3012.34},{"text":"system","start":3012.34,"end":3012.62},{"text":"that","start":3012.62,"end":3012.9},{"text":"works","start":3012.9,"end":3013.18},{"text":"for","start":3013.18,"end":3013.38},{"text":"everyone.","start":3013.38,"end":3013.74}]},{"text":"A framework that levels the playing field.","start":3014.54,"end":3016.84,"topics":[],"words":[{"text":"A","start":3014.54,"end":3014.86},{"text":"framework","start":3014.86,"end":3015.26},{"text":"that","start":3015.26,"end":3015.46},{"text":"levels","start":3015.46,"end":3015.82},{"text":"the","start":3015.82,"end":3015.97},{"text":"playing","start":3016.2,"end":3016.44},{"text":"field.","start":3016.44,"end":3016.84}]},{"text":"We also envision a convention grounded in equity, transparency and the sovereign right of every nation to justly raise revenue from economic activities within its borders.","start":3017.48,"end":3027.48,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"We","start":3017.48,"end":3017.8},{"text":"also","start":3017.8,"end":3018.04},{"text":"envision","start":3018.04,"end":3018.48},{"text":"a","start":3018.48,"end":3018.68},{"text":"convention","start":3018.68,"end":3019.16},{"text":"grounded","start":3019.16,"end":3019.6},{"text":"in","start":3019.6,"end":3019.8},{"text":"equity,","start":3019.8,"end":3020.28},{"text":"transparency","start":3020.68,"end":3021.48},{"text":"and","start":3021.8,"end":3022.08},{"text":"the","start":3022.08,"end":3022.24},{"text":"sovereign","start":3022.24,"end":3022.6},{"text":"right","start":3022.6,"end":3022.8},{"text":"of","start":3022.8,"end":3023},{"text":"every","start":3023,"end":3023.24},{"text":"nation","start":3023.24,"end":3023.56},{"text":"to","start":3024.04,"end":3024.32},{"text":"justly","start":3024.32,"end":3024.72},{"text":"raise","start":3024.72,"end":3025},{"text":"revenue","start":3025,"end":3025.36},{"text":"from","start":3025.36,"end":3025.56},{"text":"economic","start":3025.56,"end":3025.88},{"text":"activities","start":3025.88,"end":3026.4},{"text":"within","start":3026.4,"end":3026.68},{"text":"its","start":3026.68,"end":3026.88},{"text":"borders.","start":3026.88,"end":3027.48}]},{"text":"With respect to Workstream 2, the Africa Group stresses that the Protocol must be future proof encompassing a broad range of services, including digital and emerging sectors.","start":3029.08,"end":3039.96,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"With","start":3029.08,"end":3029.4},{"text":"respect","start":3029.4,"end":3029.72},{"text":"to","start":3029.72,"end":3030.04},{"text":"Workstream","start":3030.04,"end":3030.68},{"text":"2,","start":3030.68,"end":3031},{"text":"the","start":3031.24,"end":3031.56},{"text":"Africa","start":3031.56,"end":3031.84},{"text":"Group","start":3031.84,"end":3032.159},{"text":"stresses","start":3032.159,"end":3032.56},{"text":"that","start":3032.56,"end":3032.72},{"text":"the","start":3032.72,"end":3032.88},{"text":"Protocol","start":3032.88,"end":3033.36},{"text":"must","start":3033.36,"end":3033.56},{"text":"be","start":3033.56,"end":3033.8},{"text":"future","start":3033.8,"end":3034.12},{"text":"proof","start":3034.12,"end":3034.68},{"text":"encompassing","start":3035.16,"end":3036.04},{"text":"a","start":3036.04,"end":3036.24},{"text":"broad","start":3036.24,"end":3036.48},{"text":"range","start":3036.48,"end":3036.8},{"text":"of","start":3036.8,"end":3037},{"text":"services,","start":3037,"end":3037.32},{"text":"including","start":3037.88,"end":3038.28},{"text":"digital","start":3038.36,"end":3038.76},{"text":"and","start":3038.76,"end":3039.04},{"text":"emerging","start":3039.04,"end":3039.48},{"text":"sectors.","start":3039.48,"end":3039.96}]},{"text":"It must uphold the principle of taxing where economic activity, activity and value creation occur, adhere to simple and administrative rules and incorporate a robust multilateral solution to overcome the limitations of existing tax treaties.","start":3040.6,"end":3054.61,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."},{"key":"treaty-compatibility","label":"Compatibility with Existing Tax Treaties","description":"Ensuring new protocols complement and coordinate with existing bilateral treaties and international models (e.g., UN Model Articles 12A/12B/12C) and considering multilateral instruments to update outdated treaty provisions. Delegations stressed avoiding fragmentation and maintaining stability."}],"words":[{"text":"It","start":3040.6,"end":3040.88},{"text":"must","start":3040.88,"end":3041.08},{"text":"uphold","start":3041.08,"end":3041.48},{"text":"the","start":3041.48,"end":3041.72},{"text":"principle","start":3041.72,"end":3042.08},{"text":"of","start":3042.08,"end":3042.2},{"text":"taxing","start":3042.2,"end":3042.6},{"text":"where","start":3042.6,"end":3042.84},{"text":"economic","start":3042.84,"end":3043.16},{"text":"activity,","start":3043.16,"end":3043.42},{"text":"activity","start":3043.49,"end":3043.73},{"text":"and","start":3043.73,"end":3043.85},{"text":"value","start":3043.85,"end":3044.09},{"text":"creation","start":3044.09,"end":3044.49},{"text":"occur,","start":3044.49,"end":3045.01},{"text":"adhere","start":3045.41,"end":3045.89},{"text":"to","start":3045.89,"end":3046.05},{"text":"simple","start":3046.05,"end":3046.45},{"text":"and","start":3046.45,"end":3046.65},{"text":"administrative","start":3046.65,"end":3047.25},{"text":"rules","start":3047.25,"end":3047.65},{"text":"and","start":3047.81,"end":3048.09},{"text":"incorporate","start":3048.09,"end":3048.57},{"text":"a","start":3048.57,"end":3048.73},{"text":"robust","start":3048.73,"end":3049.17},{"text":"multilateral","start":3049.17,"end":3050.21},{"text":"solution","start":3050.21,"end":3050.77},{"text":"to","start":3050.93,"end":3051.33},{"text":"overcome","start":3051.81,"end":3052.49},{"text":"the","start":3052.49,"end":3052.65},{"text":"limitations","start":3052.65,"end":3053.17},{"text":"of","start":3053.17,"end":3053.41},{"text":"existing","start":3053.41,"end":3053.81},{"text":"tax","start":3053.81,"end":3054.05},{"text":"treaties.","start":3054.05,"end":3054.61}]}]},{"sentences":[{"text":"With respect to Work Stream 3, the Afgha group emphasizes the urgent need to address cross border tax disputes in this globalized economy that often disadvantages countries with limited access to dispute resolution mechanisms.","start":3055.97,"end":3068.95,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"With","start":3055.97,"end":3056.29},{"text":"respect","start":3056.29,"end":3056.57},{"text":"to","start":3056.57,"end":3056.81},{"text":"Work","start":3056.81,"end":3057.01},{"text":"Stream","start":3057.01,"end":3057.41},{"text":"3,","start":3057.41,"end":3057.73},{"text":"the","start":3057.97,"end":3058.25},{"text":"Afgha","start":3058.25,"end":3058.69},{"text":"group","start":3058.69,"end":3058.85},{"text":"emphasizes","start":3058.85,"end":3059.449},{"text":"the","start":3059.449,"end":3059.609},{"text":"urgent","start":3059.609,"end":3059.93},{"text":"need","start":3059.93,"end":3060.09},{"text":"to","start":3060.09,"end":3060.25},{"text":"address","start":3060.25,"end":3060.53},{"text":"cross","start":3060.53,"end":3060.89},{"text":"border","start":3060.89,"end":3061.17},{"text":"tax","start":3061.17,"end":3061.45},{"text":"disputes","start":3061.45,"end":3061.85},{"text":"in","start":3061.85,"end":3062.01},{"text":"this","start":3062.01,"end":3062.21},{"text":"globalized","start":3062.21,"end":3062.77},{"text":"economy","start":3062.77,"end":3063.09},{"text":"that","start":3063.65,"end":3064.01},{"text":"often","start":3064.01,"end":3064.37},{"text":"disadvantages","start":3064.77,"end":3065.65},{"text":"countries","start":3065.73,"end":3066.09},{"text":"with","start":3066.09,"end":3066.33},{"text":"limited","start":3066.33,"end":3066.65},{"text":"access","start":3066.65,"end":3067.01},{"text":"to","start":3067.33,"end":3067.65},{"text":"dispute","start":3067.65,"end":3068.09},{"text":"resolution","start":3068.09,"end":3068.53},{"text":"mechanisms.","start":3068.53,"end":3068.95}]},{"text":"The Group calls for a fair, accessible and balanced dispute resolution framework that avoids replicating inequalities, inequities of investor state arbitration.","start":3070.06,"end":3081.66,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"mandatory-arbitration","label":"Mandatory Arbitration Debate","description":"Contested views on introducing binding arbitration in tax disputes versus promoting optional, safeguarded alternatives like mediation or mutual agreement procedures. Several delegations opposed mandatory arbitration, while others supported it as one tool among many."}],"words":[{"text":"The","start":3070.06,"end":3070.18},{"text":"Group","start":3070.18,"end":3070.46},{"text":"calls","start":3070.46,"end":3070.78},{"text":"for","start":3070.78,"end":3070.94},{"text":"a","start":3070.94,"end":3071.18},{"text":"fair,","start":3071.18,"end":3071.5},{"text":"accessible","start":3072.06,"end":3072.86},{"text":"and","start":3073.1,"end":3073.42},{"text":"balanced","start":3073.42,"end":3073.9},{"text":"dispute","start":3073.9,"end":3074.34},{"text":"resolution","start":3074.34,"end":3074.78},{"text":"framework","start":3074.78,"end":3075.34},{"text":"that","start":3075.5,"end":3075.82},{"text":"avoids","start":3075.82,"end":3076.34},{"text":"replicating","start":3076.34,"end":3077.02},{"text":"inequalities,","start":3077.66,"end":3078.46},{"text":"inequities","start":3079.26,"end":3079.9},{"text":"of","start":3079.9,"end":3080.14},{"text":"investor","start":3080.14,"end":3080.62},{"text":"state","start":3080.62,"end":3080.94},{"text":"arbitration.","start":3080.94,"end":3081.66}]},{"text":"It also supports optional mechanisms with strong safeguards and takeout support, including joint audits, capacity sensitive APs and regionally adaptable compliance models.","start":3082.46,"end":3094.14,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."},{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"It","start":3082.46,"end":3082.74},{"text":"also","start":3082.74,"end":3082.98},{"text":"supports","start":3082.98,"end":3083.5},{"text":"optional","start":3083.5,"end":3083.98},{"text":"mechanisms","start":3083.98,"end":3084.66},{"text":"with","start":3084.66,"end":3084.899},{"text":"strong","start":3084.899,"end":3085.18},{"text":"safeguards","start":3085.18,"end":3085.82},{"text":"and","start":3085.9,"end":3086.22},{"text":"takeout","start":3086.22,"end":3086.7},{"text":"support,","start":3086.7,"end":3087.02},{"text":"including","start":3087.1,"end":3087.5},{"text":"joint","start":3087.58,"end":3087.98},{"text":"audits,","start":3087.98,"end":3088.46},{"text":"capacity","start":3088.94,"end":3089.66},{"text":"sensitive","start":3089.9,"end":3090.42},{"text":"APs","start":3090.42,"end":3091.26},{"text":"and","start":3091.34,"end":3091.62},{"text":"regionally","start":3091.62,"end":3092.22},{"text":"adaptable","start":3092.22,"end":3092.94},{"text":"compliance","start":3093.02,"end":3093.66},{"text":"models.","start":3093.66,"end":3094.14}]}]},{"sentences":[{"text":"Mr. Chair, as we embark on this critical week of negotiations, the Africa Group urges all members to engage with genuine openness, collaboration and a shared commitment to justice.","start":3096.31,"end":3107.43,"topics":[],"words":[{"text":"Mr.","start":3096.31,"end":3096.55},{"text":"Chair,","start":3096.55,"end":3096.87},{"text":"as","start":3096.87,"end":3097.15},{"text":"we","start":3097.15,"end":3097.35},{"text":"embark","start":3097.35,"end":3097.67},{"text":"on","start":3097.67,"end":3097.87},{"text":"this","start":3097.87,"end":3098.07},{"text":"critical","start":3098.07,"end":3098.51},{"text":"week","start":3098.51,"end":3098.75},{"text":"of","start":3098.75,"end":3098.91},{"text":"negotiations,","start":3098.91,"end":3099.59},{"text":"the","start":3100.07,"end":3100.39},{"text":"Africa","start":3100.39,"end":3100.71},{"text":"Group","start":3100.71,"end":3101.03},{"text":"urges","start":3101.03,"end":3101.39},{"text":"all","start":3101.39,"end":3101.67},{"text":"members","start":3101.67,"end":3101.99},{"text":"to","start":3101.99,"end":3102.27},{"text":"engage","start":3102.27,"end":3102.67},{"text":"with","start":3102.67,"end":3102.87},{"text":"genuine","start":3102.87,"end":3103.27},{"text":"openness,","start":3103.27,"end":3103.91},{"text":"collaboration","start":3104.39,"end":3105.19},{"text":"and","start":3105.51,"end":3105.79},{"text":"a","start":3105.79,"end":3105.95},{"text":"shared","start":3105.95,"end":3106.27},{"text":"commitment","start":3106.27,"end":3106.67},{"text":"to","start":3106.67,"end":3106.87},{"text":"justice.","start":3106.87,"end":3107.43}]},{"text":"Let us rise above all divisions and work together to forge a fair, sustainable and future ready global tax framework.","start":3107.91,"end":3115.99,"topics":[],"words":[{"text":"Let","start":3107.91,"end":3108.23},{"text":"us","start":3108.23,"end":3108.47},{"text":"rise","start":3108.47,"end":3108.75},{"text":"above","start":3108.75,"end":3109.03},{"text":"all","start":3109.03,"end":3109.31},{"text":"divisions","start":3109.31,"end":3110.07},{"text":"and","start":3110.15,"end":3110.51},{"text":"work","start":3110.51,"end":3110.829},{"text":"together","start":3110.829,"end":3111.15},{"text":"to","start":3111.15,"end":3111.51},{"text":"forge","start":3111.75,"end":3112.23},{"text":"a","start":3112.23,"end":3112.47},{"text":"fair,","start":3112.47,"end":3112.75},{"text":"sustainable","start":3112.75,"end":3113.51},{"text":"and","start":3113.75,"end":3114.07},{"text":"future","start":3114.07,"end":3114.39},{"text":"ready","start":3114.39,"end":3114.87},{"text":"global","start":3114.87,"end":3115.15},{"text":"tax","start":3115.15,"end":3115.43},{"text":"framework.","start":3115.43,"end":3115.99}]},{"text":"One that truly serves the interests of all nations and peoples.","start":3116.15,"end":3119.19,"topics":[],"words":[{"text":"One","start":3116.15,"end":3116.47},{"text":"that","start":3116.47,"end":3116.67},{"text":"truly","start":3116.67,"end":3116.99},{"text":"serves","start":3116.99,"end":3117.27},{"text":"the","start":3117.27,"end":3117.39},{"text":"interests","start":3117.39,"end":3117.75},{"text":"of","start":3117.75,"end":3117.87},{"text":"all","start":3117.87,"end":3118.03},{"text":"nations","start":3118.03,"end":3118.47},{"text":"and","start":3118.47,"end":3118.67},{"text":"peoples.","start":3118.67,"end":3119.19}]},{"text":"The time for the decisive contrastive action, Mr. Chairman, is now.","start":3120.23,"end":3123.94,"topics":[],"words":[{"text":"The","start":3120.23,"end":3120.51},{"text":"time","start":3120.51,"end":3120.71},{"text":"for","start":3120.71,"end":3120.91},{"text":"the","start":3120.91,"end":3121.15},{"text":"decisive","start":3121.22,"end":3121.54},{"text":"contrastive","start":3121.54,"end":3122.14},{"text":"action,","start":3122.14,"end":3122.38},{"text":"Mr.","start":3122.38,"end":3122.74},{"text":"Chairman,","start":3122.74,"end":3123.22},{"text":"is","start":3123.22,"end":3123.58},{"text":"now.","start":3123.58,"end":3123.94}]}]},{"sentences":[{"text":"Thank you.","start":3124.26,"end":3124.9,"topics":[],"words":[{"text":"Thank","start":3124.26,"end":3124.62},{"text":"you.","start":3124.62,"end":3124.9}]}]}],"speaker":{"name":null,"affiliation":"GHA","affiliation_full":"Ghana","group":"Africa Group","function":"Representative"}},{"statement_number":35,"paragraphs":[{"sentences":[{"text":"Thank you. Representative of European Network on Debt and Development.","start":3130.58,"end":3137.06,"topics":[],"words":[{"text":"Thank","start":3130.58,"end":3130.94},{"text":"you.","start":3130.94,"end":3131.22},{"text":"Representative","start":3132.98,"end":3133.7},{"text":"of","start":3133.7,"end":3134.1},{"text":"European","start":3134.5,"end":3135.06},{"text":"Network","start":3135.06,"end":3135.38},{"text":"on","start":3135.38,"end":3135.78},{"text":"Debt","start":3136.02,"end":3136.42},{"text":"and","start":3136.42,"end":3136.7},{"text":"Development.","start":3136.7,"end":3137.06}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":36,"paragraphs":[{"sentences":[{"text":"Merci. Thank you, Chair.","start":3140.1,"end":3143.3,"topics":[],"words":[{"text":"Merci.","start":3140.1,"end":3140.74},{"text":"Thank","start":3142.42,"end":3142.74},{"text":"you,","start":3142.74,"end":3142.94},{"text":"Chair.","start":3142.94,"end":3143.3}]},{"text":"I speak on behalf of the Global alliance for Tax justice regarding the questions raised under Work Stream 3, namely main obstacles to the prevention resolution of tax disputes.","start":3143.54,"end":3156.18,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"I","start":3143.54,"end":3143.86},{"text":"speak","start":3143.86,"end":3144.3},{"text":"on","start":3144.3,"end":3144.54},{"text":"behalf","start":3144.54,"end":3144.9},{"text":"of","start":3144.9,"end":3145.14},{"text":"the","start":3145.14,"end":3145.34},{"text":"Global","start":3145.34,"end":3145.58},{"text":"alliance","start":3145.58,"end":3146.02},{"text":"for","start":3146.02,"end":3146.26},{"text":"Tax","start":3146.26,"end":3146.54},{"text":"justice","start":3146.54,"end":3147.14},{"text":"regarding","start":3148.1,"end":3148.66},{"text":"the","start":3148.9,"end":3149.3},{"text":"questions","start":3149.7,"end":3150.26},{"text":"raised","start":3150.26,"end":3150.66},{"text":"under","start":3150.66,"end":3151.02},{"text":"Work","start":3151.02,"end":3151.38},{"text":"Stream","start":3151.46,"end":3151.98},{"text":"3,","start":3151.98,"end":3152.3},{"text":"namely","start":3152.3,"end":3152.7},{"text":"main","start":3152.7,"end":3152.9},{"text":"obstacles","start":3152.9,"end":3153.46},{"text":"to","start":3153.46,"end":3153.7},{"text":"the","start":3153.7,"end":3153.94},{"text":"prevention","start":3153.94,"end":3154.5},{"text":"resolution","start":3154.5,"end":3155.06},{"text":"of","start":3155.06,"end":3155.3},{"text":"tax","start":3155.3,"end":3155.54},{"text":"disputes.","start":3155.54,"end":3156.18}]},{"text":"We would like to stress the need to address the root of the problem, namely the current business taxation system based on transfer prices.","start":3156.18,"end":3167.14,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"We","start":3156.18,"end":3156.46},{"text":"would","start":3156.46,"end":3156.62},{"text":"like","start":3156.62,"end":3156.78},{"text":"to","start":3156.78,"end":3156.98},{"text":"stress","start":3156.98,"end":3157.38},{"text":"the","start":3158.26,"end":3158.54},{"text":"need","start":3158.54,"end":3158.78},{"text":"to","start":3158.78,"end":3159.02},{"text":"address","start":3159.02,"end":3159.26},{"text":"the","start":3159.26,"end":3159.5},{"text":"root","start":3159.5,"end":3159.7},{"text":"of","start":3159.7,"end":3159.82},{"text":"the","start":3159.82,"end":3159.98},{"text":"problem,","start":3159.98,"end":3160.26},{"text":"namely","start":3160.58,"end":3161.1},{"text":"the","start":3161.1,"end":3161.3},{"text":"current","start":3161.3,"end":3161.62},{"text":"business","start":3162.82,"end":3163.22},{"text":"taxation","start":3163.3,"end":3163.94},{"text":"system","start":3163.94,"end":3164.34},{"text":"based","start":3164.5,"end":3164.82},{"text":"on","start":3164.82,"end":3165.06},{"text":"transfer","start":3165.06,"end":3165.54},{"text":"prices.","start":3166.42,"end":3167.14}]},{"text":"This system is obsolete and it is not adapted to its goal.","start":3167.38,"end":3171.54,"topics":[],"words":[{"text":"This","start":3167.38,"end":3167.74},{"text":"system","start":3167.74,"end":3168.1},{"text":"is","start":3168.1,"end":3168.38},{"text":"obsolete","start":3168.38,"end":3169.14},{"text":"and","start":3169.7,"end":3170.02},{"text":"it","start":3170.02,"end":3170.22},{"text":"is","start":3170.22,"end":3170.38},{"text":"not","start":3170.38,"end":3170.54},{"text":"adapted","start":3170.54,"end":3170.94},{"text":"to","start":3170.94,"end":3171.06},{"text":"its","start":3171.06,"end":3171.26},{"text":"goal.","start":3171.26,"end":3171.54}]}]},{"sentences":[{"text":"It prevents countries from effectively taxing multinationals and generates a number of disputes resolving which is costly and time consuming.","start":3171.54,"end":3180.76,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"It","start":3171.54,"end":3171.66},{"text":"prevents","start":3171.66,"end":3172.14},{"text":"countries","start":3172.14,"end":3172.5},{"text":"from","start":3172.58,"end":3172.98},{"text":"effectively","start":3172.98,"end":3173.58},{"text":"taxing","start":3173.58,"end":3174.13},{"text":"multinationals","start":3174.36,"end":3175.04},{"text":"and","start":3175.04,"end":3175.32},{"text":"generates","start":3175.32,"end":3175.84},{"text":"a","start":3175.84,"end":3176.08},{"text":"number","start":3176.08,"end":3176.28},{"text":"of","start":3176.28,"end":3176.48},{"text":"disputes","start":3176.48,"end":3177.08},{"text":"resolving","start":3177.72,"end":3178.28},{"text":"which","start":3178.28,"end":3178.52},{"text":"is","start":3178.52,"end":3178.76},{"text":"costly","start":3178.76,"end":3179.2},{"text":"and","start":3179.2,"end":3179.48},{"text":"time","start":3179.56,"end":3179.96},{"text":"consuming.","start":3180.04,"end":3180.76}]},{"text":"The comparable transactions approach is based on an erroneous hypothesis, namely that different units of a same multinational company can be taxed as independent users and that there are comparable transactions that can be used.","start":3181.32,"end":3194.96,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"The","start":3181.32,"end":3181.72},{"text":"comparable","start":3182.28,"end":3183},{"text":"transactions","start":3183,"end":3183.76},{"text":"approach","start":3183.76,"end":3184.12},{"text":"is","start":3184.52,"end":3184.84},{"text":"based","start":3184.84,"end":3185.08},{"text":"on","start":3185.08,"end":3185.24},{"text":"an","start":3185.24,"end":3185.4},{"text":"erroneous","start":3185.4,"end":3186},{"text":"hypothesis,","start":3186,"end":3186.76},{"text":"namely","start":3186.76,"end":3187.12},{"text":"that","start":3187.12,"end":3187.36},{"text":"different","start":3187.36,"end":3187.72},{"text":"units","start":3187.8,"end":3188.4},{"text":"of","start":3188.4,"end":3188.68},{"text":"a","start":3188.68,"end":3189},{"text":"same","start":3189,"end":3189.4},{"text":"multinational","start":3189.4,"end":3190.239},{"text":"company","start":3190.239,"end":3190.56},{"text":"can","start":3190.56,"end":3190.8},{"text":"be","start":3190.8,"end":3190.96},{"text":"taxed","start":3190.96,"end":3191.32},{"text":"as","start":3191.32,"end":3191.48},{"text":"independent","start":3191.48,"end":3192},{"text":"users","start":3192,"end":3192.44},{"text":"and","start":3192.44,"end":3192.56},{"text":"that","start":3192.56,"end":3192.68},{"text":"there","start":3192.68,"end":3192.8},{"text":"are","start":3192.8,"end":3193.08},{"text":"comparable","start":3193.24,"end":3193.84},{"text":"transactions","start":3193.84,"end":3194.4},{"text":"that","start":3194.4,"end":3194.52},{"text":"can","start":3194.52,"end":3194.6},{"text":"be","start":3194.6,"end":3194.72},{"text":"used.","start":3194.72,"end":3194.96}]},{"text":"We believe, on the contrary, that multinationals should be treated as single cohesive units and taxed on their global revenue.","start":3194.96,"end":3204.4,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."},{"key":"gross-vs-net-taxation","label":"Gross vs Net Basis Taxation","description":"Whether to tax services on a gross withholding basis or on net income, balancing simplicity and administrability against risks of market distortion and over/under-taxation. Positions ranged from supporting gross basis for capacity-constrained administrations to preferring net taxation with capacity-building."}],"words":[{"text":"We","start":3194.96,"end":3195.2},{"text":"believe,","start":3195.2,"end":3195.48},{"text":"on","start":3195.56,"end":3195.88},{"text":"the","start":3195.88,"end":3196.16},{"text":"contrary,","start":3196.16,"end":3196.76},{"text":"that","start":3196.76,"end":3197},{"text":"multinationals","start":3197,"end":3197.8},{"text":"should","start":3198.04,"end":3198.36},{"text":"be","start":3198.36,"end":3198.64},{"text":"treated","start":3198.64,"end":3199.2},{"text":"as","start":3199.2,"end":3199.48},{"text":"single","start":3199.48,"end":3199.92},{"text":"cohesive","start":3199.92,"end":3200.68},{"text":"units","start":3202.04,"end":3202.48},{"text":"and","start":3202.48,"end":3202.84},{"text":"taxed","start":3202.92,"end":3203.44},{"text":"on","start":3203.44,"end":3203.56},{"text":"their","start":3203.56,"end":3203.68},{"text":"global","start":3203.68,"end":3203.92},{"text":"revenue.","start":3203.92,"end":3204.4}]},{"text":"That's why the UN Convention should introduce a unitary tax system that has a specific formula for this purpose which would allow to address the root cause of the majority of tax disputes and would prioritize prevention through a simpler, more effective and fairer system.","start":3204.4,"end":3224.36,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."},{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"That's","start":3204.4,"end":3204.76},{"text":"why","start":3204.76,"end":3205},{"text":"the","start":3205.16,"end":3205.48},{"text":"UN","start":3205.48,"end":3205.8},{"text":"Convention","start":3205.8,"end":3206.44},{"text":"should","start":3206.52,"end":3206.92},{"text":"introduce","start":3207.64,"end":3208.24},{"text":"a","start":3208.24,"end":3208.4},{"text":"unitary","start":3208.4,"end":3208.92},{"text":"tax","start":3208.92,"end":3209.28},{"text":"system","start":3209.28,"end":3209.64},{"text":"that","start":3209.96,"end":3210.36},{"text":"has","start":3211.24,"end":3211.6},{"text":"a","start":3211.6,"end":3211.96},{"text":"specific","start":3212.52,"end":3213},{"text":"formula","start":3213,"end":3213.52},{"text":"for","start":3213.52,"end":3213.72},{"text":"this","start":3213.72,"end":3213.96},{"text":"purpose","start":3213.96,"end":3214.36},{"text":"which","start":3214.36,"end":3214.64},{"text":"would","start":3214.64,"end":3215},{"text":"allow","start":3215.16,"end":3215.56},{"text":"to","start":3215.64,"end":3216},{"text":"address","start":3216,"end":3216.28},{"text":"the","start":3216.28,"end":3216.48},{"text":"root","start":3216.48,"end":3216.759},{"text":"cause","start":3216.759,"end":3217.12},{"text":"of","start":3217.12,"end":3217.28},{"text":"the","start":3217.28,"end":3217.48},{"text":"majority","start":3217.48,"end":3217.92},{"text":"of","start":3217.92,"end":3218.08},{"text":"tax","start":3218.08,"end":3218.32},{"text":"disputes","start":3218.32,"end":3218.84},{"text":"and","start":3218.84,"end":3219.08},{"text":"would","start":3219.08,"end":3219.28},{"text":"prioritize","start":3219.28,"end":3220},{"text":"prevention","start":3220,"end":3220.76},{"text":"through","start":3220.76,"end":3221.12},{"text":"a","start":3221.12,"end":3221.4},{"text":"simpler,","start":3221.4,"end":3221.88},{"text":"more","start":3222.44,"end":3222.76},{"text":"effective","start":3222.76,"end":3223.24},{"text":"and","start":3223.24,"end":3223.48},{"text":"fairer","start":3223.48,"end":3224},{"text":"system.","start":3224,"end":3224.36}]},{"text":"We also warn against false solutions.","start":3225.4,"end":3228.15,"topics":[],"words":[{"text":"We","start":3225.4,"end":3225.72},{"text":"also","start":3225.72,"end":3226.04},{"text":"warn","start":3226.12,"end":3226.56},{"text":"against","start":3226.56,"end":3226.88},{"text":"false","start":3226.88,"end":3227.4},{"text":"solutions.","start":3227.75,"end":3228.15}]}]},{"sentences":[{"text":"As European delegates know full well, preliminary agreements on transfer prices were at the heart of a major tax avoidance crisis scandal and were used by tax havens in order to give multinational companies special advantages.","start":3229.35,"end":3244.15,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"As","start":3229.35,"end":3229.75},{"text":"European","start":3229.75,"end":3230.35},{"text":"delegates","start":3230.35,"end":3230.87},{"text":"know","start":3230.87,"end":3231.11},{"text":"full","start":3231.11,"end":3231.39},{"text":"well,","start":3231.39,"end":3231.71},{"text":"preliminary","start":3231.71,"end":3232.51},{"text":"agreements","start":3232.51,"end":3233.03},{"text":"on","start":3233.03,"end":3233.27},{"text":"transfer","start":3233.27,"end":3233.71},{"text":"prices","start":3233.71,"end":3234.19},{"text":"were","start":3234.19,"end":3234.51},{"text":"at","start":3234.51,"end":3234.75},{"text":"the","start":3234.75,"end":3234.95},{"text":"heart","start":3234.95,"end":3235.19},{"text":"of","start":3235.19,"end":3235.47},{"text":"a","start":3235.47,"end":3235.75},{"text":"major","start":3235.75,"end":3236.07},{"text":"tax","start":3236.79,"end":3237.15},{"text":"avoidance","start":3237.15,"end":3237.83},{"text":"crisis","start":3237.83,"end":3238.47},{"text":"scandal","start":3238.79,"end":3239.31},{"text":"and","start":3239.31,"end":3239.47},{"text":"were","start":3239.47,"end":3239.67},{"text":"used","start":3239.67,"end":3239.91},{"text":"by","start":3239.91,"end":3240.15},{"text":"tax","start":3240.15,"end":3240.47},{"text":"havens","start":3240.79,"end":3241.55},{"text":"in","start":3241.55,"end":3241.71},{"text":"order","start":3241.71,"end":3241.91},{"text":"to","start":3241.91,"end":3242.11},{"text":"give","start":3242.11,"end":3242.27},{"text":"multinational","start":3242.27,"end":3242.87},{"text":"companies","start":3242.87,"end":3243.11},{"text":"special","start":3243.11,"end":3243.47},{"text":"advantages.","start":3243.47,"end":3244.15}]},{"text":"These preliminary agreements on transfer prices can also bind tax administrations that limit their capacity for action.","start":3244.15,"end":3253.87,"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."}],"words":[{"text":"These","start":3244.15,"end":3244.55},{"text":"preliminary","start":3244.63,"end":3245.39},{"text":"agreements","start":3245.39,"end":3245.83},{"text":"on","start":3245.83,"end":3246.03},{"text":"transfer","start":3246.03,"end":3246.39},{"text":"prices","start":3246.39,"end":3246.95},{"text":"can","start":3249.91,"end":3250.23},{"text":"also","start":3250.23,"end":3250.51},{"text":"bind","start":3250.51,"end":3250.91},{"text":"tax","start":3250.91,"end":3251.23},{"text":"administrations","start":3251.23,"end":3252.15},{"text":"that","start":3252.15,"end":3252.39},{"text":"limit","start":3252.39,"end":3252.75},{"text":"their","start":3252.75,"end":3252.95},{"text":"capacity","start":3252.95,"end":3253.43},{"text":"for","start":3253.43,"end":3253.63},{"text":"action.","start":3253.63,"end":3253.87}]},{"text":"If tax avoidance mechanisms were to subsequently appear, we also believe that mandatory arbitration should be firmly rejected.","start":3253.87,"end":3262.31,"topics":[],"words":[{"text":"If","start":3253.87,"end":3254.23},{"text":"tax","start":3255.03,"end":3255.27},{"text":"avoidance","start":3255.27,"end":3255.95},{"text":"mechanisms","start":3255.95,"end":3256.63},{"text":"were","start":3256.63,"end":3256.87},{"text":"to","start":3256.87,"end":3257.07},{"text":"subsequently","start":3257.07,"end":3257.63},{"text":"appear,","start":3257.63,"end":3257.91},{"text":"we","start":3258.07,"end":3258.35},{"text":"also","start":3258.35,"end":3258.59},{"text":"believe","start":3258.59,"end":3258.91},{"text":"that","start":3258.91,"end":3259.15},{"text":"mandatory","start":3259.15,"end":3259.67},{"text":"arbitration","start":3259.99,"end":3260.79},{"text":"should","start":3260.79,"end":3261.07},{"text":"be","start":3261.07,"end":3261.27},{"text":"firmly","start":3261.27,"end":3261.71},{"text":"rejected.","start":3261.71,"end":3262.31}]},{"text":"The negative impact of investor state disputes is a clear warning against using such mechanisms for tax disputes.","start":3262.39,"end":3273.75,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"mandatory-arbitration","label":"Mandatory Arbitration Debate","description":"Contested views on introducing binding arbitration in tax disputes versus promoting optional, safeguarded alternatives like mediation or mutual agreement procedures. Several delegations opposed mandatory arbitration, while others supported it as one tool among many."}],"words":[{"text":"The","start":3262.39,"end":3262.79},{"text":"negative","start":3264.15,"end":3264.71},{"text":"impact","start":3265.11,"end":3265.51},{"text":"of","start":3265.67,"end":3266.07},{"text":"investor","start":3266.23,"end":3266.87},{"text":"state","start":3266.87,"end":3267.15},{"text":"disputes","start":3267.15,"end":3267.75},{"text":"is","start":3269.03,"end":3269.39},{"text":"a","start":3269.39,"end":3269.67},{"text":"clear","start":3269.67,"end":3269.99},{"text":"warning","start":3270.31,"end":3270.75},{"text":"against","start":3270.75,"end":3271.11},{"text":"using","start":3271.11,"end":3271.47},{"text":"such","start":3271.47,"end":3271.75},{"text":"mechanisms","start":3271.75,"end":3272.51},{"text":"for","start":3272.51,"end":3272.83},{"text":"tax","start":3272.83,"end":3273.15},{"text":"disputes.","start":3273.15,"end":3273.75}]},{"text":"Finally, regarding optional mechanisms under the Protocol, we believe that the United Nations Tax Convention should establish a solid agreement and create a coherent and uniform international system.","start":3273.99,"end":3286.04,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"Finally,","start":3273.99,"end":3274.51},{"text":"regarding","start":3274.51,"end":3274.99},{"text":"optional","start":3274.99,"end":3275.59},{"text":"mechanisms","start":3275.59,"end":3276.39},{"text":"under","start":3276.39,"end":3276.63},{"text":"the","start":3276.63,"end":3276.83},{"text":"Protocol,","start":3276.83,"end":3277.51},{"text":"we","start":3277.83,"end":3278.11},{"text":"believe","start":3278.11,"end":3278.39},{"text":"that","start":3278.47,"end":3278.71},{"text":"the","start":3278.71,"end":3278.83},{"text":"United","start":3278.83,"end":3279.07},{"text":"Nations","start":3279.07,"end":3279.55},{"text":"Tax","start":3279.55,"end":3279.79},{"text":"Convention","start":3279.79,"end":3280.31},{"text":"should","start":3280.31,"end":3280.63},{"text":"establish","start":3281.24,"end":3281.68},{"text":"a","start":3281.68,"end":3281.96},{"text":"solid","start":3281.96,"end":3282.4},{"text":"agreement","start":3282.4,"end":3283},{"text":"and","start":3283,"end":3283.2},{"text":"create","start":3283.2,"end":3283.4},{"text":"a","start":3283.4,"end":3283.6},{"text":"coherent","start":3283.6,"end":3284.12},{"text":"and","start":3284.12,"end":3284.32},{"text":"uniform","start":3284.32,"end":3284.92},{"text":"international","start":3284.92,"end":3285.24},{"text":"system.","start":3285.64,"end":3286.04}]}]},{"sentences":[{"text":"Contrary to the OECD agreement, the unproduct should not be fragmented by opt in or opt out clauses.","start":3286.76,"end":3295.64,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."}],"words":[{"text":"Contrary","start":3286.76,"end":3287.32},{"text":"to","start":3287.32,"end":3287.48},{"text":"the","start":3287.48,"end":3287.6},{"text":"OECD","start":3287.6,"end":3288.28},{"text":"agreement,","start":3288.28,"end":3288.84},{"text":"the","start":3289.24,"end":3289.64},{"text":"unproduct","start":3290.2,"end":3292.52},{"text":"should","start":3292.52,"end":3292.84},{"text":"not","start":3292.84,"end":3293.04},{"text":"be","start":3293.04,"end":3293.24},{"text":"fragmented","start":3293.24,"end":3293.72},{"text":"by","start":3293.72,"end":3293.84},{"text":"opt","start":3293.84,"end":3294.04},{"text":"in","start":3294.04,"end":3294.32},{"text":"or","start":3294.32,"end":3294.6},{"text":"opt","start":3294.6,"end":3294.8},{"text":"out","start":3294.8,"end":3295.04},{"text":"clauses.","start":3295.04,"end":3295.64}]},{"text":"Ladies and gentlemen, we look forward to this week's debate and look forward to contributing to the work of the committee as well.","start":3296.839,"end":3302.76,"topics":[],"words":[{"text":"Ladies","start":3296.839,"end":3297.199},{"text":"and","start":3297.199,"end":3297.36},{"text":"gentlemen,","start":3297.36,"end":3297.76},{"text":"we","start":3297.76,"end":3297.92},{"text":"look","start":3297.92,"end":3298.12},{"text":"forward","start":3298.12,"end":3298.4},{"text":"to","start":3298.4,"end":3298.68},{"text":"this","start":3298.68,"end":3298.92},{"text":"week's","start":3298.92,"end":3299.32},{"text":"debate","start":3299.32,"end":3299.8},{"text":"and","start":3299.8,"end":3300.2},{"text":"look","start":3300.28,"end":3300.6},{"text":"forward","start":3300.6,"end":3300.88},{"text":"to","start":3300.88,"end":3301.16},{"text":"contributing","start":3301.16,"end":3301.6},{"text":"to","start":3301.6,"end":3301.76},{"text":"the","start":3301.76,"end":3301.88},{"text":"work","start":3301.88,"end":3302},{"text":"of","start":3302,"end":3302.12},{"text":"the","start":3302.12,"end":3302.2},{"text":"committee","start":3302.2,"end":3302.4},{"text":"as","start":3302.4,"end":3302.6},{"text":"well.","start":3302.6,"end":3302.76}]},{"text":"Thank you.","start":3302.76,"end":3303.24,"topics":[],"words":[{"text":"Thank","start":3302.76,"end":3303},{"text":"you.","start":3303,"end":3303.24}]}]}],"speaker":{"name":null,"affiliation":"European Network on Debt and Development","affiliation_full":"European Network on Debt and Development","group":"Global Alliance for Tax Justice","function":"Representative"}},{"statement_number":37,"paragraphs":[{"sentences":[{"text":"Distinguish the good of Nigeria.","start":3307.01,"end":3308.69,"topics":[],"words":[{"text":"Distinguish","start":3307.01,"end":3307.49},{"text":"the","start":3307.49,"end":3307.69},{"text":"good","start":3307.69,"end":3307.89},{"text":"of","start":3307.89,"end":3308.09},{"text":"Nigeria.","start":3308.09,"end":3308.69}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":38,"paragraphs":[{"sentences":[{"text":"Thanks Chair and I bring greetings from the Federal Republic of Nigeria to all delegates and we are making this statement in support of the position already presented by the distinguished delegate of Ghana on behalf of the African group.","start":3311.97,"end":3329.57,"topics":[],"words":[{"text":"Thanks","start":3311.97,"end":3312.41},{"text":"Chair","start":3312.41,"end":3312.73},{"text":"and","start":3312.73,"end":3313.09},{"text":"I","start":3313.97,"end":3314.25},{"text":"bring","start":3314.25,"end":3314.49},{"text":"greetings","start":3314.49,"end":3315.01},{"text":"from","start":3315.01,"end":3315.21},{"text":"the","start":3315.21,"end":3315.37},{"text":"Federal","start":3315.37,"end":3315.61},{"text":"Republic","start":3315.61,"end":3316.13},{"text":"of","start":3316.13,"end":3316.33},{"text":"Nigeria","start":3316.33,"end":3317.01},{"text":"to","start":3317.09,"end":3317.41},{"text":"all","start":3317.41,"end":3317.65},{"text":"delegates","start":3317.65,"end":3318.37},{"text":"and","start":3319.01,"end":3319.41},{"text":"we","start":3319.81,"end":3320.09},{"text":"are","start":3320.09,"end":3320.25},{"text":"making","start":3320.25,"end":3320.49},{"text":"this","start":3320.49,"end":3320.81},{"text":"statement","start":3320.81,"end":3321.17},{"text":"in","start":3321.33,"end":3321.65},{"text":"support","start":3321.65,"end":3321.97},{"text":"of","start":3322.45,"end":3322.849},{"text":"the","start":3323.73,"end":3324.01},{"text":"position","start":3324.01,"end":3324.29},{"text":"already","start":3324.69,"end":3325.05},{"text":"presented","start":3325.05,"end":3325.77},{"text":"by","start":3325.77,"end":3325.97},{"text":"the","start":3325.97,"end":3326.21},{"text":"distinguished","start":3326.21,"end":3326.85},{"text":"delegate","start":3326.85,"end":3327.33},{"text":"of","start":3327.33,"end":3327.53},{"text":"Ghana","start":3327.53,"end":3327.85},{"text":"on","start":3327.85,"end":3328.01},{"text":"behalf","start":3328.01,"end":3328.33},{"text":"of","start":3328.33,"end":3328.49},{"text":"the","start":3328.49,"end":3328.69},{"text":"African","start":3328.69,"end":3329.29},{"text":"group.","start":3329.29,"end":3329.57}]},{"text":"Mr. Chair September and colleagues and the African Palace.","start":3330.77,"end":3335.18,"topics":[],"words":[{"text":"Mr.","start":3330.77,"end":3331.17},{"text":"Chair","start":3331.17,"end":3331.49},{"text":"September","start":3331.57,"end":3331.99},{"text":"and","start":3332.46,"end":3332.58},{"text":"colleagues","start":3332.58,"end":3333.18},{"text":"and","start":3333.74,"end":3334.02},{"text":"the","start":3334.02,"end":3334.18},{"text":"African","start":3334.18,"end":3334.58},{"text":"Palace.","start":3334.58,"end":3335.18}]},{"text":"When the drum beat changes, the rhythm has also changed and dancing steps must change.","start":3335.82,"end":3341.94,"topics":[],"words":[{"text":"When","start":3335.82,"end":3336.1},{"text":"the","start":3336.1,"end":3336.26},{"text":"drum","start":3336.26,"end":3336.54},{"text":"beat","start":3336.54,"end":3336.86},{"text":"changes,","start":3336.86,"end":3337.42},{"text":"the","start":3337.58,"end":3337.9},{"text":"rhythm","start":3337.9,"end":3338.46},{"text":"has","start":3338.46,"end":3338.78},{"text":"also","start":3338.78,"end":3339.1},{"text":"changed","start":3339.1,"end":3339.74},{"text":"and","start":3340.06,"end":3340.38},{"text":"dancing","start":3340.38,"end":3340.94},{"text":"steps","start":3340.94,"end":3341.42},{"text":"must","start":3341.42,"end":3341.66},{"text":"change.","start":3341.66,"end":3341.94}]},{"text":"Otherwise you will dance off key.","start":3341.94,"end":3343.82,"topics":[],"words":[{"text":"Otherwise","start":3341.94,"end":3342.5},{"text":"you","start":3342.5,"end":3342.66},{"text":"will","start":3342.66,"end":3342.86},{"text":"dance","start":3342.86,"end":3343.18},{"text":"off","start":3343.18,"end":3343.46},{"text":"key.","start":3343.46,"end":3343.82}]}]},{"sentences":[{"text":"So we are glad that from the room this morning we have had colleagues and delegates agree to the fact that the way businesses are being conducted have changed.","start":3344.86,"end":3355.98,"topics":[],"words":[{"text":"So","start":3344.86,"end":3345.26},{"text":"we","start":3345.26,"end":3345.54},{"text":"are","start":3345.54,"end":3345.7},{"text":"glad","start":3345.7,"end":3345.98},{"text":"that","start":3345.98,"end":3346.26},{"text":"from","start":3346.26,"end":3346.5},{"text":"the","start":3346.5,"end":3346.7},{"text":"room","start":3346.7,"end":3346.98},{"text":"this","start":3346.98,"end":3347.26},{"text":"morning","start":3347.26,"end":3347.58},{"text":"we","start":3348.3,"end":3348.62},{"text":"have","start":3348.62,"end":3348.86},{"text":"had","start":3348.86,"end":3349.18},{"text":"colleagues","start":3349.42,"end":3349.94},{"text":"and","start":3349.94,"end":3350.14},{"text":"delegates","start":3350.14,"end":3350.7},{"text":"agree","start":3351.18,"end":3351.54},{"text":"to","start":3351.54,"end":3351.78},{"text":"the","start":3351.78,"end":3351.98},{"text":"fact","start":3351.98,"end":3352.26},{"text":"that","start":3352.26,"end":3352.58},{"text":"the","start":3352.58,"end":3352.94},{"text":"way","start":3353.26,"end":3353.62},{"text":"businesses","start":3353.62,"end":3354.22},{"text":"are","start":3354.22,"end":3354.42},{"text":"being","start":3354.42,"end":3354.62},{"text":"conducted","start":3354.62,"end":3355.18},{"text":"have","start":3355.18,"end":3355.42},{"text":"changed.","start":3355.42,"end":3355.98}]},{"text":"Therefore, there should be be any dispute as to the need to change the rules.","start":3356.3,"end":3362.15,"topics":[],"words":[{"text":"Therefore,","start":3356.3,"end":3357.02},{"text":"there","start":3357.02,"end":3357.3},{"text":"should","start":3357.3,"end":3357.5},{"text":"be","start":3357.5,"end":3357.64},{"text":"be","start":3357.87,"end":3358.11},{"text":"any","start":3358.11,"end":3358.47},{"text":"dispute","start":3358.47,"end":3359.15},{"text":"as","start":3359.23,"end":3359.51},{"text":"to","start":3359.51,"end":3359.75},{"text":"the","start":3359.75,"end":3360.03},{"text":"need","start":3360.03,"end":3360.35},{"text":"to","start":3360.83,"end":3361.15},{"text":"change","start":3361.15,"end":3361.47},{"text":"the","start":3361.47,"end":3361.79},{"text":"rules.","start":3361.79,"end":3362.15}]},{"text":"The rules are no longer fit for purposes and they must therefore change.","start":3362.15,"end":3366.35,"topics":[],"words":[{"text":"The","start":3362.15,"end":3362.43},{"text":"rules","start":3362.43,"end":3362.75},{"text":"are","start":3362.75,"end":3362.91},{"text":"no","start":3362.91,"end":3363.03},{"text":"longer","start":3363.03,"end":3363.39},{"text":"fit","start":3363.39,"end":3363.71},{"text":"for","start":3363.71,"end":3363.91},{"text":"purposes","start":3363.91,"end":3364.59},{"text":"and","start":3364.83,"end":3365.15},{"text":"they","start":3365.15,"end":3365.35},{"text":"must","start":3365.35,"end":3365.59},{"text":"therefore","start":3365.59,"end":3365.99},{"text":"change.","start":3365.99,"end":3366.35}]},{"text":"So Nigeria recognizes that inadequacies in the current rules and we are glad to be in the room to start the discussion with other delegates or not to design the new rules that are fit for purpose and will be able to address the current challenge challenges that the entire globe is facing.","start":3366.91,"end":3386.11,"topics":[],"words":[{"text":"So","start":3366.91,"end":3367.19},{"text":"Nigeria","start":3367.19,"end":3367.71},{"text":"recognizes","start":3367.71,"end":3368.59},{"text":"that","start":3368.59,"end":3368.91},{"text":"inadequacies","start":3368.91,"end":3369.87},{"text":"in","start":3370.51,"end":3370.79},{"text":"the","start":3370.79,"end":3370.95},{"text":"current","start":3370.95,"end":3371.19},{"text":"rules","start":3371.19,"end":3371.71},{"text":"and","start":3371.79,"end":3372.19},{"text":"we","start":3372.51,"end":3372.79},{"text":"are","start":3372.79,"end":3372.95},{"text":"glad","start":3372.95,"end":3373.19},{"text":"to","start":3373.19,"end":3373.35},{"text":"be","start":3373.35,"end":3373.47},{"text":"in","start":3373.47,"end":3373.629},{"text":"the","start":3373.629,"end":3373.829},{"text":"room","start":3373.829,"end":3374.07},{"text":"to","start":3374.07,"end":3374.31},{"text":"start","start":3374.31,"end":3374.55},{"text":"the","start":3374.55,"end":3374.83},{"text":"discussion","start":3374.83,"end":3375.35},{"text":"with","start":3375.35,"end":3375.51},{"text":"other","start":3375.51,"end":3375.75},{"text":"delegates","start":3375.75,"end":3376.43},{"text":"or","start":3376.67,"end":3376.99},{"text":"not","start":3376.99,"end":3377.23},{"text":"to","start":3377.23,"end":3377.55},{"text":"design","start":3377.79,"end":3378.19},{"text":"the","start":3378.75,"end":3379.11},{"text":"new","start":3379.11,"end":3379.35},{"text":"rules","start":3379.35,"end":3379.71},{"text":"that","start":3379.71,"end":3379.91},{"text":"are","start":3379.91,"end":3380.07},{"text":"fit","start":3380.07,"end":3380.31},{"text":"for","start":3380.31,"end":3380.51},{"text":"purpose","start":3380.51,"end":3381.07},{"text":"and","start":3381.31,"end":3381.67},{"text":"will","start":3381.67,"end":3381.91},{"text":"be","start":3381.91,"end":3382.07},{"text":"able","start":3382.07,"end":3382.23},{"text":"to","start":3382.23,"end":3382.47},{"text":"address","start":3382.47,"end":3382.83},{"text":"the","start":3382.83,"end":3383.11},{"text":"current","start":3383.11,"end":3383.31},{"text":"challenge","start":3383.31,"end":3383.56},{"text":"challenges","start":3383.63,"end":3384.15},{"text":"that","start":3384.15,"end":3384.39},{"text":"the","start":3384.39,"end":3384.55},{"text":"entire","start":3384.55,"end":3384.95},{"text":"globe","start":3384.95,"end":3385.39},{"text":"is","start":3385.39,"end":3385.63},{"text":"facing.","start":3385.63,"end":3386.11}]},{"text":"We on regarding the second Protocols we are we are aligned with the submission by Ghana and we need to look into how we are going to address the current challenges that limit quick resolution of dispute.","start":3387.63,"end":3406.19,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"We","start":3387.63,"end":3388.03},{"text":"on","start":3388.91,"end":3389.31},{"text":"regarding","start":3389.55,"end":3390.19},{"text":"the","start":3390.19,"end":3390.51},{"text":"second","start":3390.75,"end":3391.15},{"text":"Protocols","start":3391.15,"end":3392.11},{"text":"we","start":3392.43,"end":3392.75},{"text":"are","start":3392.75,"end":3393.07},{"text":"we","start":3393.31,"end":3393.59},{"text":"are","start":3393.59,"end":3393.71},{"text":"aligned","start":3393.71,"end":3394.07},{"text":"with","start":3394.07,"end":3394.27},{"text":"the","start":3394.27,"end":3394.59},{"text":"submission","start":3395.15,"end":3395.79},{"text":"by","start":3395.95,"end":3396.27},{"text":"Ghana","start":3396.27,"end":3396.91},{"text":"and","start":3396.99,"end":3397.39},{"text":"we","start":3397.39,"end":3397.67},{"text":"need","start":3397.67,"end":3397.83},{"text":"to","start":3397.83,"end":3398.03},{"text":"look","start":3398.03,"end":3398.35},{"text":"into","start":3398.43,"end":3398.83},{"text":"how","start":3398.83,"end":3399.15},{"text":"we","start":3399.15,"end":3399.35},{"text":"are","start":3399.35,"end":3399.549},{"text":"going","start":3399.549,"end":3399.749},{"text":"to","start":3399.749,"end":3399.95},{"text":"address","start":3399.95,"end":3400.27},{"text":"the","start":3400.35,"end":3400.63},{"text":"current","start":3400.63,"end":3400.91},{"text":"challenges","start":3400.91,"end":3401.63},{"text":"that","start":3401.63,"end":3402.03},{"text":"limit","start":3402.11,"end":3402.75},{"text":"quick","start":3404.11,"end":3404.51},{"text":"resolution","start":3404.51,"end":3405.19},{"text":"of","start":3405.19,"end":3405.47},{"text":"dispute.","start":3405.47,"end":3406.19}]}]},{"sentences":[{"text":"We must design protocols that are safe, simple in language and people are able to understand both the task administrators and the task practitioners and so that even from the Protocols there will not be mis application or misinterpretations of the terms therein.","start":3406.51,"end":3424.36,"topics":[],"words":[{"text":"We","start":3406.51,"end":3406.83},{"text":"must","start":3406.83,"end":3407.11},{"text":"design","start":3407.11,"end":3407.47},{"text":"protocols","start":3407.63,"end":3408.43},{"text":"that","start":3408.43,"end":3408.75},{"text":"are","start":3408.75,"end":3408.95},{"text":"safe,","start":3408.95,"end":3409.09},{"text":"simple","start":3409.16,"end":3409.52},{"text":"in","start":3409.52,"end":3409.72},{"text":"language","start":3409.72,"end":3410.2},{"text":"and","start":3410.44,"end":3410.76},{"text":"people","start":3410.76,"end":3411.04},{"text":"are","start":3411.04,"end":3411.28},{"text":"able","start":3411.28,"end":3411.52},{"text":"to","start":3411.52,"end":3411.76},{"text":"understand","start":3411.76,"end":3412.04},{"text":"both","start":3412.28,"end":3412.64},{"text":"the","start":3412.64,"end":3412.92},{"text":"task","start":3412.92,"end":3413.32},{"text":"administrators","start":3413.32,"end":3414.12},{"text":"and","start":3414.12,"end":3414.52},{"text":"the","start":3414.6,"end":3414.88},{"text":"task","start":3414.88,"end":3415.24},{"text":"practitioners","start":3415.24,"end":3415.96},{"text":"and","start":3415.96,"end":3416.28},{"text":"so","start":3416.52,"end":3416.8},{"text":"that","start":3416.8,"end":3417.08},{"text":"even","start":3417.32,"end":3417.72},{"text":"from","start":3417.72,"end":3418},{"text":"the","start":3418,"end":3418.2},{"text":"Protocols","start":3418.2,"end":3418.84},{"text":"there","start":3418.84,"end":3419.04},{"text":"will","start":3419.04,"end":3419.2},{"text":"not","start":3419.2,"end":3419.36},{"text":"be","start":3419.36,"end":3419.6},{"text":"mis","start":3419.6,"end":3420.04},{"text":"application","start":3420.2,"end":3420.92},{"text":"or","start":3420.92,"end":3421.16},{"text":"misinterpretations","start":3421.16,"end":3422.28},{"text":"of","start":3422.76,"end":3423.04},{"text":"the","start":3423.04,"end":3423.24},{"text":"terms","start":3423.24,"end":3423.56},{"text":"therein.","start":3423.64,"end":3424.36}]},{"text":"We must say that as developing country and other developed countries like Nigeria too, we do not feel for any form of mandatory arbitration.","start":3425.08,"end":3434.04,"topics":[{"key":"mandatory-arbitration","label":"Mandatory Arbitration Debate","description":"Contested views on introducing binding arbitration in tax disputes versus promoting optional, safeguarded alternatives like mediation or mutual agreement procedures. Several delegations opposed mandatory arbitration, while others supported it as one tool among many."}],"words":[{"text":"We","start":3425.08,"end":3425.359},{"text":"must","start":3425.359,"end":3425.56},{"text":"say","start":3425.56,"end":3425.76},{"text":"that","start":3425.76,"end":3426},{"text":"as","start":3426,"end":3426.28},{"text":"developing","start":3426.28,"end":3426.88},{"text":"country","start":3426.88,"end":3427.24},{"text":"and","start":3427.72,"end":3428.08},{"text":"other","start":3428.08,"end":3428.4},{"text":"developed","start":3428.4,"end":3429.04},{"text":"countries","start":3429.04,"end":3429.32},{"text":"like","start":3429.32,"end":3429.64},{"text":"Nigeria","start":3429.64,"end":3430.2},{"text":"too,","start":3430.2,"end":3430.52},{"text":"we","start":3430.52,"end":3430.8},{"text":"do","start":3430.8,"end":3430.96},{"text":"not","start":3430.96,"end":3431.16},{"text":"feel","start":3431.16,"end":3431.4},{"text":"for","start":3431.4,"end":3431.64},{"text":"any","start":3431.64,"end":3431.92},{"text":"form","start":3431.92,"end":3432.16},{"text":"of","start":3432.16,"end":3432.4},{"text":"mandatory","start":3432.4,"end":3433},{"text":"arbitration.","start":3433.24,"end":3434.04}]},{"text":"This is against our own rule and we cannot work with that.","start":3434.77,"end":3438.21,"topics":[{"key":"mandatory-arbitration","label":"Mandatory Arbitration Debate","description":"Contested views on introducing binding arbitration in tax disputes versus promoting optional, safeguarded alternatives like mediation or mutual agreement procedures. Several delegations opposed mandatory arbitration, while others supported it as one tool among many."}],"words":[{"text":"This","start":3434.77,"end":3434.93},{"text":"is","start":3434.93,"end":3435.17},{"text":"against","start":3435.17,"end":3435.49},{"text":"our","start":3435.49,"end":3435.81},{"text":"own","start":3435.81,"end":3436.05},{"text":"rule","start":3436.05,"end":3436.33},{"text":"and","start":3436.33,"end":3436.49},{"text":"we","start":3436.49,"end":3436.61},{"text":"cannot","start":3436.61,"end":3437.09},{"text":"work","start":3437.33,"end":3437.65},{"text":"with","start":3437.65,"end":3437.89},{"text":"that.","start":3437.89,"end":3438.21}]},{"text":"With those few words we welcome and we are committed to this process.","start":3438.61,"end":3442.37,"topics":[],"words":[{"text":"With","start":3438.61,"end":3438.93},{"text":"those","start":3438.93,"end":3439.17},{"text":"few","start":3439.17,"end":3439.37},{"text":"words","start":3439.37,"end":3439.81},{"text":"we","start":3439.81,"end":3440.13},{"text":"welcome","start":3440.13,"end":3440.65},{"text":"and","start":3440.65,"end":3440.93},{"text":"we","start":3440.93,"end":3441.13},{"text":"are","start":3441.13,"end":3441.29},{"text":"committed","start":3441.29,"end":3441.65},{"text":"to","start":3441.65,"end":3441.85},{"text":"this","start":3441.85,"end":3442.05},{"text":"process.","start":3442.05,"end":3442.37}]},{"text":"I thank you Chair for giving Nigeria the floor.","start":3442.37,"end":3444.81,"topics":[],"words":[{"text":"I","start":3442.37,"end":3442.65},{"text":"thank","start":3442.65,"end":3442.89},{"text":"you","start":3442.89,"end":3443.05},{"text":"Chair","start":3443.05,"end":3443.29},{"text":"for","start":3443.29,"end":3443.53},{"text":"giving","start":3443.53,"end":3443.81},{"text":"Nigeria","start":3443.81,"end":3444.33},{"text":"the","start":3444.33,"end":3444.49},{"text":"floor.","start":3444.49,"end":3444.81}]}]},{"sentences":[{"text":"Thank you,","start":3444.81,"end":3445.33,"topics":[],"words":[{"text":"Thank","start":3444.81,"end":3445.05},{"text":"you,","start":3445.05,"end":3445.33}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":null,"function":"Representative"}},{"statement_number":39,"paragraphs":[{"sentences":[{"text":"Thank you International Chamber of Commerce","start":3452.61,"end":3455.65,"topics":[],"words":[{"text":"Thank","start":3452.61,"end":3452.97},{"text":"you","start":3452.97,"end":3453.25},{"text":"International","start":3453.81,"end":3454.21},{"text":"Chamber","start":3454.45,"end":3454.89},{"text":"of","start":3454.89,"end":3455.05},{"text":"Commerce","start":3455.05,"end":3455.65}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":40,"paragraphs":[{"sentences":[{"text":"thank you Mr. Chair. The International Chamber of Commerce would like to provide Input on the UN Intergovernmental Negotiating Committee Work Stream 2 and 3 emphasizing the need for a consistent, stable and certain global tax system to foster trade and investment which are key drivers of sustainable growth and poverty reduction.","start":3458.61,"end":3484.14,"topics":[{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"thank","start":3458.61,"end":3458.97},{"text":"you","start":3458.97,"end":3459.13},{"text":"Mr.","start":3459.13,"end":3459.45},{"text":"Chair.","start":3459.45,"end":3459.81},{"text":"The","start":3461.74,"end":3461.9},{"text":"International","start":3461.9,"end":3462.22},{"text":"Chamber","start":3462.38,"end":3462.82},{"text":"of","start":3462.82,"end":3462.98},{"text":"Commerce","start":3462.98,"end":3463.46},{"text":"would","start":3463.46,"end":3463.74},{"text":"like","start":3463.74,"end":3463.94},{"text":"to","start":3463.94,"end":3464.14},{"text":"provide","start":3464.14,"end":3464.42},{"text":"Input","start":3464.42,"end":3464.9},{"text":"on","start":3464.9,"end":3465.06},{"text":"the","start":3465.06,"end":3465.3},{"text":"UN","start":3465.3,"end":3465.66},{"text":"Intergovernmental","start":3465.66,"end":3466.7},{"text":"Negotiating","start":3466.7,"end":3467.46},{"text":"Committee","start":3467.46,"end":3467.82},{"text":"Work","start":3468.62,"end":3468.98},{"text":"Stream","start":3468.98,"end":3469.38},{"text":"2","start":3469.38,"end":3469.62},{"text":"and","start":3469.62,"end":3469.82},{"text":"3","start":3469.82,"end":3470.14},{"text":"emphasizing","start":3471.1,"end":3471.86},{"text":"the","start":3471.86,"end":3472.06},{"text":"need","start":3472.06,"end":3472.3},{"text":"for","start":3472.3,"end":3472.54},{"text":"a","start":3472.54,"end":3472.78},{"text":"consistent,","start":3472.78,"end":3473.5},{"text":"stable","start":3473.74,"end":3474.3},{"text":"and","start":3474.3,"end":3474.66},{"text":"certain","start":3474.66,"end":3475.02},{"text":"global","start":3475.58,"end":3475.94},{"text":"tax","start":3475.94,"end":3476.3},{"text":"system","start":3476.3,"end":3476.7},{"text":"to","start":3477.26,"end":3477.58},{"text":"foster","start":3477.58,"end":3478.1},{"text":"trade","start":3478.1,"end":3478.42},{"text":"and","start":3478.42,"end":3478.66},{"text":"investment","start":3478.66,"end":3478.94},{"text":"which","start":3479.5,"end":3479.82},{"text":"are","start":3479.82,"end":3480.06},{"text":"key","start":3480.06,"end":3480.34},{"text":"drivers","start":3480.34,"end":3480.78},{"text":"of","start":3480.86,"end":3481.22},{"text":"sustainable","start":3481.22,"end":3481.86},{"text":"growth","start":3481.86,"end":3482.22},{"text":"and","start":3482.46,"end":3482.86},{"text":"poverty","start":3483.02,"end":3483.54},{"text":"reduction.","start":3483.54,"end":3484.14}]},{"text":"We note with concern the growing complexity in the international tax landscape, including proposals for new sector specific taxes and expanding the scope of gross basis withholding taxes on services.","start":3484.86,"end":3498.97,"topics":[{"key":"digital-services-taxes","label":"Digital Services Taxes","description":"Consideration of unilateral DST regimes, including respect for countries’ rights to impose them, potential credit mechanisms, and their role relative to future multilateral solutions. Views highlighted risks of distortive sector-specific taxes and the need for coherence."},{"key":"gross-vs-net-taxation","label":"Gross vs Net Basis Taxation","description":"Whether to tax services on a gross withholding basis or on net income, balancing simplicity and administrability against risks of market distortion and over/under-taxation. Positions ranged from supporting gross basis for capacity-constrained administrations to preferring net taxation with capacity-building."}],"words":[{"text":"We","start":3484.86,"end":3485.18},{"text":"note","start":3485.18,"end":3485.54},{"text":"with","start":3485.54,"end":3485.74},{"text":"concern","start":3485.74,"end":3486.06},{"text":"the","start":3486.97,"end":3487.09},{"text":"growing","start":3487.09,"end":3487.41},{"text":"complexity","start":3487.41,"end":3488.17},{"text":"in","start":3488.17,"end":3488.37},{"text":"the","start":3488.37,"end":3488.53},{"text":"international","start":3488.53,"end":3488.81},{"text":"tax","start":3489.13,"end":3489.53},{"text":"landscape,","start":3489.61,"end":3490.29},{"text":"including","start":3490.29,"end":3490.65},{"text":"proposals","start":3490.81,"end":3491.45},{"text":"for","start":3491.45,"end":3491.69},{"text":"new","start":3491.69,"end":3492.01},{"text":"sector","start":3492.09,"end":3492.49},{"text":"specific","start":3492.57,"end":3493.17},{"text":"taxes","start":3493.17,"end":3493.85},{"text":"and","start":3494.65,"end":3494.93},{"text":"expanding","start":3494.93,"end":3495.41},{"text":"the","start":3495.41,"end":3495.61},{"text":"scope","start":3495.61,"end":3495.97},{"text":"of","start":3495.97,"end":3496.17},{"text":"gross","start":3496.17,"end":3496.53},{"text":"basis","start":3496.53,"end":3497.05},{"text":"withholding","start":3497.21,"end":3497.89},{"text":"taxes","start":3497.89,"end":3498.33},{"text":"on","start":3498.33,"end":3498.61},{"text":"services.","start":3498.61,"end":3498.97}]}]},{"sentences":[{"text":"These taxes are particularly distortive as they do not account for the actual cost of providing services.","start":3501.37,"end":3507.29,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs Net Basis Taxation","description":"Whether to tax services on a gross withholding basis or on net income, balancing simplicity and administrability against risks of market distortion and over/under-taxation. Positions ranged from supporting gross basis for capacity-constrained administrations to preferring net taxation with capacity-building."}],"words":[{"text":"These","start":3501.37,"end":3501.73},{"text":"taxes","start":3501.73,"end":3502.13},{"text":"are","start":3502.13,"end":3502.33},{"text":"particularly","start":3502.33,"end":3502.93},{"text":"distortive","start":3502.93,"end":3503.69},{"text":"as","start":3503.85,"end":3504.17},{"text":"they","start":3504.17,"end":3504.37},{"text":"do","start":3504.37,"end":3504.57},{"text":"not","start":3504.57,"end":3504.77},{"text":"account","start":3504.77,"end":3505.05},{"text":"for","start":3505.05,"end":3505.33},{"text":"the","start":3505.33,"end":3505.53},{"text":"actual","start":3505.53,"end":3505.93},{"text":"cost","start":3505.93,"end":3506.17},{"text":"of","start":3506.17,"end":3506.41},{"text":"providing","start":3506.41,"end":3506.89},{"text":"services.","start":3506.89,"end":3507.29}]},{"text":"They raise the cost of doing business, reduce returns on investment and ultimately debtor cross border investment.","start":3508.25,"end":3515.82,"topics":[{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"They","start":3508.25,"end":3508.53},{"text":"raise","start":3508.53,"end":3508.81},{"text":"the","start":3508.81,"end":3509.01},{"text":"cost","start":3509.01,"end":3509.21},{"text":"of","start":3509.21,"end":3509.41},{"text":"doing","start":3509.41,"end":3509.65},{"text":"business,","start":3509.65,"end":3510.01},{"text":"reduce","start":3510.73,"end":3511.25},{"text":"returns","start":3511.25,"end":3511.73},{"text":"on","start":3511.73,"end":3511.93},{"text":"investment","start":3511.93,"end":3512.25},{"text":"and","start":3513.18,"end":3513.38},{"text":"ultimately","start":3513.38,"end":3514.06},{"text":"debtor","start":3514.06,"end":3514.62},{"text":"cross","start":3514.62,"end":3515.02},{"text":"border","start":3515.02,"end":3515.42},{"text":"investment.","start":3515.42,"end":3515.82}]},{"text":"When new taxing rights are created, they must be based on a proper economic nexus, a substantive engagement beyond the passive receipt of services.","start":3517.5,"end":3527.5,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"When","start":3517.5,"end":3517.9},{"text":"new","start":3518.14,"end":3518.46},{"text":"taxing","start":3518.46,"end":3518.9},{"text":"rights","start":3518.9,"end":3519.14},{"text":"are","start":3519.14,"end":3519.38},{"text":"created,","start":3519.38,"end":3519.86},{"text":"they","start":3519.86,"end":3520.14},{"text":"must","start":3520.14,"end":3520.38},{"text":"be","start":3520.38,"end":3520.66},{"text":"based","start":3520.66,"end":3520.94},{"text":"on","start":3520.94,"end":3521.18},{"text":"a","start":3521.18,"end":3521.38},{"text":"proper","start":3521.38,"end":3521.66},{"text":"economic","start":3521.82,"end":3522.22},{"text":"nexus,","start":3522.46,"end":3523.1},{"text":"a","start":3524.14,"end":3524.46},{"text":"substantive","start":3524.46,"end":3525.1},{"text":"engagement","start":3525.1,"end":3525.66},{"text":"beyond","start":3525.66,"end":3525.98},{"text":"the","start":3525.98,"end":3526.18},{"text":"passive","start":3526.18,"end":3526.58},{"text":"receipt","start":3526.58,"end":3527.02},{"text":"of","start":3527.02,"end":3527.22},{"text":"services.","start":3527.22,"end":3527.5}]},{"text":"For this initiative to be successful, it is of fundamental importance to ensure there is no fragmentation in the system and that legal and tax certainity are at its core.","start":3528.3,"end":3540.37,"topics":[{"key":"treaty-compatibility","label":"Compatibility with Existing Tax Treaties","description":"Ensuring new protocols complement and coordinate with existing bilateral treaties and international models (e.g., UN Model Articles 12A/12B/12C) and considering multilateral instruments to update outdated treaty provisions. Delegations stressed avoiding fragmentation and maintaining stability."}],"words":[{"text":"For","start":3528.3,"end":3528.659},{"text":"this","start":3528.659,"end":3528.899},{"text":"initiative","start":3528.899,"end":3529.5},{"text":"to","start":3529.5,"end":3529.66},{"text":"be","start":3529.66,"end":3529.82},{"text":"successful,","start":3529.82,"end":3530.54},{"text":"it","start":3530.62,"end":3530.9},{"text":"is","start":3530.9,"end":3531.06},{"text":"of","start":3531.06,"end":3531.26},{"text":"fundamental","start":3531.26,"end":3531.9},{"text":"importance","start":3531.9,"end":3532.54},{"text":"to","start":3533.58,"end":3533.9},{"text":"ensure","start":3533.9,"end":3534.22},{"text":"there","start":3534.3,"end":3534.58},{"text":"is","start":3534.58,"end":3534.78},{"text":"no","start":3534.78,"end":3535.02},{"text":"fragmentation","start":3535.02,"end":3535.74},{"text":"in","start":3535.74,"end":3535.94},{"text":"the","start":3535.94,"end":3536.1},{"text":"system","start":3536.1,"end":3536.38},{"text":"and","start":3536.38,"end":3536.74},{"text":"that","start":3536.74,"end":3537.06},{"text":"legal","start":3537.06,"end":3537.46},{"text":"and","start":3537.46,"end":3537.66},{"text":"tax","start":3537.66,"end":3537.9},{"text":"certainity","start":3537.9,"end":3538.54},{"text":"are","start":3539.17,"end":3539.37},{"text":"at","start":3539.37,"end":3539.65},{"text":"its","start":3539.65,"end":3539.93},{"text":"core.","start":3539.93,"end":3540.37}]},{"text":"Proper economic analysis for any of the purpose of any of the proposed solution is vital.","start":3541.25,"end":3548.45,"topics":[{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."}],"words":[{"text":"Proper","start":3541.25,"end":3541.65},{"text":"economic","start":3541.65,"end":3542.05},{"text":"analysis","start":3542.13,"end":3543.01},{"text":"for","start":3543.09,"end":3543.49},{"text":"any","start":3543.49,"end":3543.81},{"text":"of","start":3543.81,"end":3543.97},{"text":"the","start":3543.97,"end":3544.13},{"text":"purpose","start":3544.13,"end":3544.61},{"text":"of","start":3545.49,"end":3545.89},{"text":"any","start":3546.05,"end":3546.33},{"text":"of","start":3546.33,"end":3546.53},{"text":"the","start":3546.53,"end":3546.73},{"text":"proposed","start":3546.73,"end":3547.09},{"text":"solution","start":3547.09,"end":3547.57},{"text":"is","start":3547.57,"end":3547.89},{"text":"vital.","start":3547.89,"end":3548.45}]}]},{"sentences":[{"text":"The draft issues note for Work stream three rightly underscores the challenges of litigating tax disputes including the lengthy timelines and high costs, particularly in cross border cases where double taxation risks may persist.","start":3548.85,"end":3564.29,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"The","start":3548.85,"end":3549.13},{"text":"draft","start":3549.13,"end":3549.53},{"text":"issues","start":3549.53,"end":3549.81},{"text":"note","start":3549.81,"end":3550.21},{"text":"for","start":3550.21,"end":3550.33},{"text":"Work","start":3550.33,"end":3550.53},{"text":"stream","start":3550.53,"end":3550.93},{"text":"three","start":3550.93,"end":3551.25},{"text":"rightly","start":3551.41,"end":3551.97},{"text":"underscores","start":3551.97,"end":3552.61},{"text":"the","start":3552.61,"end":3552.77},{"text":"challenges","start":3552.77,"end":3553.25},{"text":"of","start":3553.25,"end":3553.49},{"text":"litigating","start":3553.49,"end":3554.05},{"text":"tax","start":3554.05,"end":3554.37},{"text":"disputes","start":3554.37,"end":3555.01},{"text":"including","start":3555.73,"end":3556.13},{"text":"the","start":3556.21,"end":3556.53},{"text":"lengthy","start":3556.53,"end":3556.97},{"text":"timelines","start":3556.97,"end":3557.53},{"text":"and","start":3557.53,"end":3557.81},{"text":"high","start":3558.61,"end":3558.93},{"text":"costs,","start":3558.93,"end":3559.49},{"text":"particularly","start":3559.89,"end":3560.57},{"text":"in","start":3560.57,"end":3560.73},{"text":"cross","start":3560.73,"end":3561.01},{"text":"border","start":3561.01,"end":3561.37},{"text":"cases","start":3561.37,"end":3561.73},{"text":"where","start":3561.73,"end":3562.01},{"text":"double","start":3562.01,"end":3562.29},{"text":"taxation","start":3562.29,"end":3562.85},{"text":"risks","start":3562.85,"end":3563.41},{"text":"may","start":3563.41,"end":3563.73},{"text":"persist.","start":3563.73,"end":3564.29}]},{"text":"We believe that prevention is key.","start":3565.34,"end":3567.26,"topics":[],"words":[{"text":"We","start":3565.34,"end":3565.5},{"text":"believe","start":3565.5,"end":3565.78},{"text":"that","start":3565.78,"end":3566.1},{"text":"prevention","start":3566.1,"end":3566.7},{"text":"is","start":3566.7,"end":3566.94},{"text":"key.","start":3566.94,"end":3567.26}]},{"text":"Legal certainty provided in advance through clear rules, early engagement and cooperative approaches can avoid costly disputes.","start":3567.98,"end":3577.18,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"Legal","start":3567.98,"end":3568.46},{"text":"certainty","start":3568.46,"end":3569.18},{"text":"provided","start":3569.9,"end":3570.42},{"text":"in","start":3570.42,"end":3570.58},{"text":"advance","start":3570.58,"end":3571.02},{"text":"through","start":3571.18,"end":3571.54},{"text":"clear","start":3571.54,"end":3571.86},{"text":"rules,","start":3571.86,"end":3572.3},{"text":"early","start":3572.7,"end":3573.06},{"text":"engagement","start":3573.06,"end":3573.66},{"text":"and","start":3573.66,"end":3573.86},{"text":"cooperative","start":3573.86,"end":3574.5},{"text":"approaches","start":3574.5,"end":3575.18},{"text":"can","start":3575.5,"end":3575.82},{"text":"avoid","start":3575.82,"end":3576.22},{"text":"costly","start":3576.22,"end":3576.7},{"text":"disputes.","start":3576.7,"end":3577.18}]},{"text":"Alternative dispute resolution ADR tools like arbitration and mediation are also welcomed by the private sector as they offer quicker, more cost effective solutions than traditional litigation.","start":3577.98,"end":3591.62,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"Alternative","start":3577.98,"end":3578.66},{"text":"dispute","start":3578.66,"end":3579.1},{"text":"resolution","start":3579.1,"end":3579.74},{"text":"ADR","start":3580.7,"end":3581.34},{"text":"tools","start":3581.34,"end":3581.7},{"text":"like","start":3581.7,"end":3581.9},{"text":"arbitration","start":3581.9,"end":3582.5},{"text":"and","start":3582.5,"end":3582.78},{"text":"mediation","start":3582.78,"end":3583.42},{"text":"are","start":3583.5,"end":3583.82},{"text":"also","start":3583.82,"end":3584.1},{"text":"welcomed","start":3584.1,"end":3584.58},{"text":"by","start":3584.58,"end":3584.74},{"text":"the","start":3584.74,"end":3584.9},{"text":"private","start":3584.9,"end":3585.18},{"text":"sector","start":3585.18,"end":3585.58},{"text":"as","start":3586.3,"end":3586.62},{"text":"they","start":3586.62,"end":3586.86},{"text":"offer","start":3586.86,"end":3587.14},{"text":"quicker,","start":3587.14,"end":3587.74},{"text":"more","start":3587.74,"end":3588.1},{"text":"cost","start":3588.1,"end":3588.42},{"text":"effective","start":3588.42,"end":3588.94},{"text":"solutions","start":3588.94,"end":3589.42},{"text":"than","start":3589.5,"end":3589.82},{"text":"traditional","start":3589.82,"end":3590.46},{"text":"litigation.","start":3590.98,"end":3591.62}]},{"text":"When it comes to dispute resolution, taxpayers have a crucial role to play as holders of key information.","start":3592.74,"end":3598.98,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"When","start":3592.74,"end":3593.02},{"text":"it","start":3593.02,"end":3593.18},{"text":"comes","start":3593.18,"end":3593.34},{"text":"to","start":3593.34,"end":3593.5},{"text":"dispute","start":3593.5,"end":3593.94},{"text":"resolution,","start":3593.94,"end":3594.58},{"text":"taxpayers","start":3594.82,"end":3595.62},{"text":"have","start":3595.62,"end":3595.82},{"text":"a","start":3595.82,"end":3595.94},{"text":"crucial","start":3595.94,"end":3596.26},{"text":"role","start":3596.26,"end":3596.5},{"text":"to","start":3596.5,"end":3596.7},{"text":"play","start":3596.7,"end":3596.98},{"text":"as","start":3597.46,"end":3597.78},{"text":"holders","start":3597.78,"end":3598.14},{"text":"of","start":3598.14,"end":3598.34},{"text":"key","start":3598.34,"end":3598.62},{"text":"information.","start":3598.62,"end":3598.98}]}]},{"sentences":[{"text":"Their active involvement, especially in clarifying facts and business models can prevent disputes and aid in timely resolution.","start":3600.26,"end":3609.14,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."}],"words":[{"text":"Their","start":3600.26,"end":3600.62},{"text":"active","start":3600.62,"end":3601.14},{"text":"involvement,","start":3601.54,"end":3602.3},{"text":"especially","start":3602.3,"end":3602.66},{"text":"in","start":3602.74,"end":3603.02},{"text":"clarifying","start":3603.02,"end":3603.62},{"text":"facts","start":3603.62,"end":3604.14},{"text":"and","start":3604.14,"end":3604.34},{"text":"business","start":3604.34,"end":3604.66},{"text":"models","start":3604.66,"end":3605.22},{"text":"can","start":3605.78,"end":3606.1},{"text":"prevent","start":3606.1,"end":3606.499},{"text":"disputes","start":3606.499,"end":3606.98},{"text":"and","start":3606.98,"end":3607.26},{"text":"aid","start":3607.26,"end":3607.62},{"text":"in","start":3607.62,"end":3607.86},{"text":"timely","start":3607.86,"end":3608.42},{"text":"resolution.","start":3608.42,"end":3609.14}]},{"text":"To ensure the full spectrum of real world business model is considered in the drafting of Protocols, we strongly support support the establishment of a Business Advisory Council.","start":3609.94,"end":3620.23,"topics":[],"words":[{"text":"To","start":3609.94,"end":3610.26},{"text":"ensure","start":3610.26,"end":3610.58},{"text":"the","start":3610.58,"end":3610.86},{"text":"full","start":3610.86,"end":3611.06},{"text":"spectrum","start":3611.06,"end":3611.7},{"text":"of","start":3611.7,"end":3611.94},{"text":"real","start":3611.94,"end":3612.22},{"text":"world","start":3612.22,"end":3612.5},{"text":"business","start":3612.5,"end":3612.82},{"text":"model","start":3612.82,"end":3613.3},{"text":"is","start":3614.34,"end":3614.66},{"text":"considered","start":3614.66,"end":3615.38},{"text":"in","start":3615.54,"end":3615.82},{"text":"the","start":3615.82,"end":3615.98},{"text":"drafting","start":3615.98,"end":3616.34},{"text":"of","start":3616.34,"end":3616.58},{"text":"Protocols,","start":3616.58,"end":3617.1},{"text":"we","start":3617.1,"end":3617.3},{"text":"strongly","start":3617.3,"end":3617.66},{"text":"support","start":3617.66,"end":3617.92},{"text":"support","start":3617.99,"end":3618.11},{"text":"the","start":3618.11,"end":3618.27},{"text":"establishment","start":3618.27,"end":3618.83},{"text":"of","start":3618.83,"end":3618.95},{"text":"a","start":3618.95,"end":3619.07},{"text":"Business","start":3619.07,"end":3619.35},{"text":"Advisory","start":3619.35,"end":3619.91},{"text":"Council.","start":3619.91,"end":3620.23}]},{"text":"As it was previously proposed, a council of 20 representatives from all UN regions would bring diverse views and constructive, transparent input.","start":3620.71,"end":3630.07,"topics":[],"words":[{"text":"As","start":3620.71,"end":3621.03},{"text":"it","start":3621.03,"end":3621.23},{"text":"was","start":3621.23,"end":3621.47},{"text":"previously","start":3621.47,"end":3621.99},{"text":"proposed,","start":3621.99,"end":3622.47},{"text":"a","start":3622.87,"end":3623.19},{"text":"council","start":3623.19,"end":3623.47},{"text":"of","start":3623.47,"end":3623.71},{"text":"20","start":3623.71,"end":3623.99},{"text":"representatives","start":3623.99,"end":3624.95},{"text":"from","start":3624.95,"end":3625.15},{"text":"all","start":3625.15,"end":3625.39},{"text":"UN","start":3625.39,"end":3625.71},{"text":"regions","start":3625.71,"end":3626.27},{"text":"would","start":3626.27,"end":3626.47},{"text":"bring","start":3626.47,"end":3626.71},{"text":"diverse","start":3626.71,"end":3627.19},{"text":"views","start":3627.19,"end":3627.55},{"text":"and","start":3627.55,"end":3627.75},{"text":"constructive,","start":3627.75,"end":3628.47},{"text":"transparent","start":3628.79,"end":3629.51},{"text":"input.","start":3629.51,"end":3630.07}]},{"text":"This mechanism is essential to ensure that outcomes are workable, balanced and reflect global business realities.","start":3630.55,"end":3637.59,"topics":[],"words":[{"text":"This","start":3630.55,"end":3630.87},{"text":"mechanism","start":3630.87,"end":3631.43},{"text":"is","start":3631.43,"end":3631.67},{"text":"essential","start":3631.67,"end":3632.15},{"text":"to","start":3632.15,"end":3632.43},{"text":"ensure","start":3632.43,"end":3632.71},{"text":"that","start":3632.79,"end":3633.11},{"text":"outcomes","start":3633.11,"end":3633.71},{"text":"are","start":3633.71,"end":3633.95},{"text":"workable,","start":3633.95,"end":3634.55},{"text":"balanced","start":3634.87,"end":3635.47},{"text":"and","start":3635.47,"end":3635.67},{"text":"reflect","start":3635.67,"end":3636.11},{"text":"global","start":3636.11,"end":3636.43},{"text":"business","start":3636.43,"end":3636.79},{"text":"realities.","start":3636.95,"end":3637.59}]},{"text":"In conclusion, we reaffirm our commitment to constructively participating in this process.","start":3637.99,"end":3643.63,"topics":[],"words":[{"text":"In","start":3637.99,"end":3638.27},{"text":"conclusion,","start":3638.27,"end":3638.95},{"text":"we","start":3639.35,"end":3639.63},{"text":"reaffirm","start":3639.63,"end":3640.27},{"text":"our","start":3640.27,"end":3640.47},{"text":"commitment","start":3640.47,"end":3641.03},{"text":"to","start":3641.27,"end":3641.59},{"text":"constructively","start":3641.59,"end":3642.39},{"text":"participating","start":3642.47,"end":3643.15},{"text":"in","start":3643.15,"end":3643.31},{"text":"this","start":3643.31,"end":3643.47},{"text":"process.","start":3643.47,"end":3643.63}]}]},{"sentences":[{"text":"Process helping to shape tax solutions that are practical, effective and predictable for all and that contribute to the fulfillment of the Sustainable development goals, including SDG 8 on decent work and economic growth and SDG 9 on industry innovation and infrastructure.","start":3643.78,"end":3662.9,"topics":[],"words":[{"text":"Process","start":3643.78,"end":3644.02},{"text":"helping","start":3644.5,"end":3644.94},{"text":"to","start":3644.94,"end":3645.1},{"text":"shape","start":3645.1,"end":3645.38},{"text":"tax","start":3645.38,"end":3645.66},{"text":"solutions","start":3645.66,"end":3646.1},{"text":"that","start":3646.1,"end":3646.3},{"text":"are","start":3646.3,"end":3646.5},{"text":"practical,","start":3646.5,"end":3647.06},{"text":"effective","start":3647.3,"end":3648.02},{"text":"and","start":3648.26,"end":3648.58},{"text":"predictable","start":3648.58,"end":3649.22},{"text":"for","start":3649.22,"end":3649.54},{"text":"all","start":3649.54,"end":3649.86},{"text":"and","start":3650.1,"end":3650.42},{"text":"that","start":3650.42,"end":3650.66},{"text":"contribute","start":3650.66,"end":3651.14},{"text":"to","start":3651.14,"end":3651.3},{"text":"the","start":3651.3,"end":3651.46},{"text":"fulfillment","start":3651.46,"end":3652.02},{"text":"of","start":3652.02,"end":3652.18},{"text":"the","start":3652.18,"end":3652.34},{"text":"Sustainable","start":3652.34,"end":3653.02},{"text":"development","start":3653.02,"end":3653.38},{"text":"goals,","start":3653.62,"end":3654.1},{"text":"including","start":3654.58,"end":3654.98},{"text":"SDG","start":3655.06,"end":3655.7},{"text":"8","start":3655.7,"end":3656.02},{"text":"on","start":3656.02,"end":3656.42},{"text":"decent","start":3656.82,"end":3657.38},{"text":"work","start":3657.38,"end":3657.62},{"text":"and","start":3657.62,"end":3657.82},{"text":"economic","start":3657.82,"end":3658.1},{"text":"growth","start":3658.1,"end":3658.46},{"text":"and","start":3658.46,"end":3658.74},{"text":"SDG","start":3658.74,"end":3659.3},{"text":"9","start":3659.3,"end":3659.62},{"text":"on","start":3659.62,"end":3659.939},{"text":"industry","start":3659.939,"end":3660.26},{"text":"innovation","start":3660.9,"end":3661.7},{"text":"and","start":3661.7,"end":3662.02},{"text":"infrastructure.","start":3662.02,"end":3662.9}]},{"text":"Thank you, Chair.","start":3663.06,"end":3663.86,"topics":[],"words":[{"text":"Thank","start":3663.06,"end":3663.42},{"text":"you,","start":3663.42,"end":3663.58},{"text":"Chair.","start":3663.58,"end":3663.86}]}]}],"speaker":{"name":null,"affiliation":"ICC","affiliation_full":"ICC","group":null,"function":"Representative"}},{"statement_number":41,"paragraphs":[{"sentences":[{"text":"Thank you, Distinguished Representative of Major Group for Youth and Children.","start":3671.71,"end":3676.99,"topics":[],"words":[{"text":"Thank","start":3671.71,"end":3671.91},{"text":"you,","start":3671.91,"end":3672.19},{"text":"Distinguished","start":3673.87,"end":3674.55},{"text":"Representative","start":3674.55,"end":3675.07},{"text":"of","start":3675.07,"end":3675.31},{"text":"Major","start":3675.31,"end":3675.63},{"text":"Group","start":3675.63,"end":3675.99},{"text":"for","start":3675.99,"end":3676.27},{"text":"Youth","start":3676.27,"end":3676.55},{"text":"and","start":3676.55,"end":3676.71},{"text":"Children.","start":3676.71,"end":3676.99}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":42,"paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":3678.59,"end":3679.47,"topics":[],"words":[{"text":"Thank","start":3678.59,"end":3678.95},{"text":"you,","start":3678.95,"end":3679.15},{"text":"Chair.","start":3679.15,"end":3679.47}]},{"text":"I take the floor.","start":3679.79,"end":3680.79,"topics":[],"words":[{"text":"I","start":3679.79,"end":3680.11},{"text":"take","start":3680.11,"end":3680.31},{"text":"the","start":3680.31,"end":3680.47},{"text":"floor.","start":3680.47,"end":3680.79}]},{"text":"On behalf of the FFD Children and Youth constituency and the Major Group for Children and Youth.","start":3680.79,"end":3686.35,"topics":[],"words":[{"text":"On","start":3680.79,"end":3681.03},{"text":"behalf","start":3681.03,"end":3681.35},{"text":"of","start":3681.35,"end":3681.47},{"text":"the","start":3681.47,"end":3681.63},{"text":"FFD","start":3681.63,"end":3682.23},{"text":"Children","start":3682.23,"end":3682.55},{"text":"and","start":3682.55,"end":3682.79},{"text":"Youth","start":3682.79,"end":3683.07},{"text":"constituency","start":3683.07,"end":3683.95},{"text":"and","start":3683.95,"end":3684.23},{"text":"the","start":3684.23,"end":3684.39},{"text":"Major","start":3684.39,"end":3684.63},{"text":"Group","start":3684.63,"end":3684.91},{"text":"for","start":3684.91,"end":3685.19},{"text":"Children","start":3685.19,"end":3685.549},{"text":"and","start":3685.63,"end":3685.95},{"text":"Youth.","start":3685.95,"end":3686.35}]},{"text":"We would like to first express our appreciation to the Bureau and the Secretariat for facilitating active children and youth participation last week and and we hope that this intergenerational partnership continues.","start":3686.91,"end":3697.8,"topics":[],"words":[{"text":"We","start":3686.91,"end":3687.19},{"text":"would","start":3687.19,"end":3687.35},{"text":"like","start":3687.35,"end":3687.51},{"text":"to","start":3687.51,"end":3687.67},{"text":"first","start":3687.67,"end":3687.87},{"text":"express","start":3687.87,"end":3688.19},{"text":"our","start":3688.19,"end":3688.47},{"text":"appreciation","start":3688.47,"end":3689.03},{"text":"to","start":3689.03,"end":3689.19},{"text":"the","start":3689.19,"end":3689.35},{"text":"Bureau","start":3689.35,"end":3689.67},{"text":"and","start":3689.67,"end":3689.83},{"text":"the","start":3689.83,"end":3689.99},{"text":"Secretariat","start":3689.99,"end":3690.59},{"text":"for","start":3690.59,"end":3690.83},{"text":"facilitating","start":3690.83,"end":3691.55},{"text":"active","start":3691.55,"end":3692.03},{"text":"children","start":3692.03,"end":3692.31},{"text":"and","start":3692.31,"end":3692.55},{"text":"youth","start":3692.55,"end":3692.83},{"text":"participation","start":3692.83,"end":3693.59},{"text":"last","start":3693.59,"end":3693.91},{"text":"week","start":3693.91,"end":3694.27},{"text":"and","start":3694.43,"end":3694.69},{"text":"and","start":3694.76,"end":3694.88},{"text":"we","start":3694.88,"end":3695.04},{"text":"hope","start":3695.04,"end":3695.2},{"text":"that","start":3695.2,"end":3695.36},{"text":"this","start":3695.36,"end":3695.56},{"text":"intergenerational","start":3695.56,"end":3696.36},{"text":"partnership","start":3696.44,"end":3697.08},{"text":"continues.","start":3697.08,"end":3697.8}]}]},{"sentences":[{"text":"Chair, we believe that an equitable tax convention cannot exist without the regulation of cross border services in both the digitalized and globalized economy.","start":3698.6,"end":3707.56,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"Chair,","start":3698.6,"end":3699},{"text":"we","start":3699.16,"end":3699.48},{"text":"believe","start":3699.48,"end":3699.72},{"text":"that","start":3699.72,"end":3699.92},{"text":"an","start":3699.92,"end":3700.12},{"text":"equitable","start":3700.12,"end":3700.6},{"text":"tax","start":3700.6,"end":3700.88},{"text":"convention","start":3700.88,"end":3701.56},{"text":"cannot","start":3701.56,"end":3702.08},{"text":"exist","start":3702.08,"end":3702.44},{"text":"without","start":3702.44,"end":3702.72},{"text":"the","start":3702.72,"end":3702.96},{"text":"regulation","start":3702.96,"end":3703.4},{"text":"of","start":3703.4,"end":3703.68},{"text":"cross","start":3703.68,"end":3703.96},{"text":"border","start":3703.96,"end":3704.36},{"text":"services","start":3704.36,"end":3704.76},{"text":"in","start":3705,"end":3705.28},{"text":"both","start":3705.28,"end":3705.44},{"text":"the","start":3705.44,"end":3705.64},{"text":"digitalized","start":3705.64,"end":3706.32},{"text":"and","start":3706.32,"end":3706.64},{"text":"globalized","start":3706.64,"end":3707.24},{"text":"economy.","start":3707.24,"end":3707.56}]},{"text":"We firmly believe that the two protocols discussed are fundamental to this.","start":3707.96,"end":3712.12,"topics":[],"words":[{"text":"We","start":3707.96,"end":3708.24},{"text":"firmly","start":3708.24,"end":3708.64},{"text":"believe","start":3708.64,"end":3708.84},{"text":"that","start":3708.84,"end":3709.04},{"text":"the","start":3709.04,"end":3709.2},{"text":"two","start":3709.2,"end":3709.4},{"text":"protocols","start":3709.4,"end":3709.96},{"text":"discussed","start":3709.96,"end":3710.6},{"text":"are","start":3710.68,"end":3711.039},{"text":"fundamental","start":3711.039,"end":3711.68},{"text":"to","start":3711.68,"end":3711.84},{"text":"this.","start":3711.84,"end":3712.12}]},{"text":"Acknowledging this, children and Youth would like to offer two at large suggestions to protocols.","start":3712.52,"end":3717.88,"topics":[],"words":[{"text":"Acknowledging","start":3712.52,"end":3713.28},{"text":"this,","start":3713.28,"end":3713.56},{"text":"children","start":3713.88,"end":3714.24},{"text":"and","start":3714.24,"end":3714.48},{"text":"Youth","start":3714.48,"end":3714.76},{"text":"would","start":3714.76,"end":3714.96},{"text":"like","start":3714.96,"end":3715.08},{"text":"to","start":3715.08,"end":3715.2},{"text":"offer","start":3715.2,"end":3715.44},{"text":"two","start":3715.44,"end":3715.72},{"text":"at","start":3715.72,"end":3715.96},{"text":"large","start":3715.96,"end":3716.28},{"text":"suggestions","start":3716.28,"end":3716.84},{"text":"to","start":3716.84,"end":3717.12},{"text":"protocols.","start":3717.12,"end":3717.88}]},{"text":"First, we call for protocols that are future proof recognizing the growing role of the digital economy.","start":3718.6,"end":3724.17,"topics":[],"words":[{"text":"First,","start":3718.6,"end":3718.96},{"text":"we","start":3718.96,"end":3719.2},{"text":"call","start":3719.2,"end":3719.4},{"text":"for","start":3719.4,"end":3719.64},{"text":"protocols","start":3719.64,"end":3720.16},{"text":"that","start":3720.16,"end":3720.32},{"text":"are","start":3720.32,"end":3720.48},{"text":"future","start":3720.48,"end":3720.76},{"text":"proof","start":3720.76,"end":3721.24},{"text":"recognizing","start":3721.85,"end":3722.45},{"text":"the","start":3722.45,"end":3722.57},{"text":"growing","start":3722.57,"end":3722.85},{"text":"role","start":3722.85,"end":3723.13},{"text":"of","start":3723.13,"end":3723.29},{"text":"the","start":3723.29,"end":3723.41},{"text":"digital","start":3723.41,"end":3723.69},{"text":"economy.","start":3723.77,"end":3724.17}]},{"text":"The text of the protocols must establish a strong multisectoral nexus, allowing for a future proof collaboration between Member States, stakeholders, rights holders and the private sector.","start":3724.57,"end":3735.85,"topics":[],"words":[{"text":"The","start":3724.57,"end":3724.89},{"text":"text","start":3724.89,"end":3725.21},{"text":"of","start":3725.21,"end":3725.37},{"text":"the","start":3725.37,"end":3725.49},{"text":"protocols","start":3725.49,"end":3726.09},{"text":"must","start":3726.09,"end":3726.33},{"text":"establish","start":3726.33,"end":3726.89},{"text":"a","start":3726.89,"end":3727.09},{"text":"strong","start":3727.09,"end":3727.37},{"text":"multisectoral","start":3727.37,"end":3728.37},{"text":"nexus,","start":3728.37,"end":3728.97},{"text":"allowing","start":3729.13,"end":3729.65},{"text":"for","start":3729.65,"end":3729.81},{"text":"a","start":3729.81,"end":3729.93},{"text":"future","start":3729.93,"end":3730.17},{"text":"proof","start":3730.17,"end":3730.57},{"text":"collaboration","start":3730.57,"end":3731.25},{"text":"between","start":3731.25,"end":3731.61},{"text":"Member","start":3731.61,"end":3731.97},{"text":"States,","start":3731.97,"end":3732.33},{"text":"stakeholders,","start":3732.65,"end":3733.53},{"text":"rights","start":3733.69,"end":3734.05},{"text":"holders","start":3734.05,"end":3734.61},{"text":"and","start":3734.61,"end":3734.93},{"text":"the","start":3734.93,"end":3735.17},{"text":"private","start":3735.17,"end":3735.45},{"text":"sector.","start":3735.45,"end":3735.85}]}]},{"sentences":[{"text":"We believe that children and youth can serve as a nexus offering new experiences and fresh perspectives across various sectors, from sustainable development to artificial intelligence.","start":3736.41,"end":3747.29,"topics":[],"words":[{"text":"We","start":3736.41,"end":3736.73},{"text":"believe","start":3736.73,"end":3736.97},{"text":"that","start":3736.97,"end":3737.249},{"text":"children","start":3737.249,"end":3737.57},{"text":"and","start":3737.57,"end":3737.81},{"text":"youth","start":3737.81,"end":3738.09},{"text":"can","start":3738.09,"end":3738.29},{"text":"serve","start":3738.29,"end":3738.57},{"text":"as","start":3738.57,"end":3738.77},{"text":"a","start":3738.77,"end":3738.93},{"text":"nexus","start":3738.93,"end":3739.45},{"text":"offering","start":3739.69,"end":3740.25},{"text":"new","start":3740.49,"end":3740.81},{"text":"experiences","start":3740.81,"end":3741.45},{"text":"and","start":3741.45,"end":3741.65},{"text":"fresh","start":3741.65,"end":3741.97},{"text":"perspectives","start":3741.97,"end":3742.57},{"text":"across","start":3742.57,"end":3742.97},{"text":"various","start":3743.21,"end":3743.73},{"text":"sectors,","start":3743.73,"end":3744.29},{"text":"from","start":3744.29,"end":3744.57},{"text":"sustainable","start":3744.57,"end":3745.09},{"text":"development","start":3745.09,"end":3745.45},{"text":"to","start":3745.85,"end":3746.13},{"text":"artificial","start":3746.13,"end":3746.69},{"text":"intelligence.","start":3746.69,"end":3747.29}]},{"text":"We call for active participation of children and youth in the drafting process of future protocols, ensuring that meaningful intergenerational partnership is protected and further enhanced.","start":3748.16,"end":3758.8,"topics":[],"words":[{"text":"We","start":3748.16,"end":3748.32},{"text":"call","start":3748.32,"end":3748.56},{"text":"for","start":3748.56,"end":3748.76},{"text":"active","start":3748.76,"end":3749.08},{"text":"participation","start":3749.08,"end":3749.68},{"text":"of","start":3749.68,"end":3749.92},{"text":"children","start":3749.92,"end":3750.2},{"text":"and","start":3750.2,"end":3750.44},{"text":"youth","start":3750.44,"end":3750.72},{"text":"in","start":3750.72,"end":3750.92},{"text":"the","start":3750.92,"end":3751.04},{"text":"drafting","start":3751.04,"end":3751.44},{"text":"process","start":3751.44,"end":3751.76},{"text":"of","start":3752.16,"end":3752.48},{"text":"future","start":3752.48,"end":3752.8},{"text":"protocols,","start":3752.8,"end":3753.6},{"text":"ensuring","start":3753.76,"end":3754.24},{"text":"that","start":3754.24,"end":3754.48},{"text":"meaningful","start":3754.48,"end":3754.96},{"text":"intergenerational","start":3754.96,"end":3755.84},{"text":"partnership","start":3755.84,"end":3756.56},{"text":"is","start":3756.56,"end":3756.88},{"text":"protected","start":3756.88,"end":3757.36},{"text":"and","start":3757.36,"end":3757.76},{"text":"further","start":3757.84,"end":3758.2},{"text":"enhanced.","start":3758.2,"end":3758.8}]},{"text":"Secondly, we urge the Protocol to place equitability as a priority, specifically in the emergence of the digitalized age.","start":3759.6,"end":3767.96,"topics":[],"words":[{"text":"Secondly,","start":3759.6,"end":3760.4},{"text":"we","start":3760.4,"end":3760.72},{"text":"urge","start":3760.72,"end":3761.04},{"text":"the","start":3761.04,"end":3761.24},{"text":"Protocol","start":3761.24,"end":3761.68},{"text":"to","start":3761.68,"end":3761.88},{"text":"place","start":3761.88,"end":3762.12},{"text":"equitability","start":3762.12,"end":3762.8},{"text":"as","start":3763.04,"end":3763.359},{"text":"a","start":3763.359,"end":3763.52},{"text":"priority,","start":3763.52,"end":3764.08},{"text":"specifically","start":3764.72,"end":3765.52},{"text":"in","start":3765.68,"end":3765.96},{"text":"the","start":3765.96,"end":3766.12},{"text":"emergence","start":3766.12,"end":3766.68},{"text":"of","start":3766.68,"end":3766.92},{"text":"the","start":3766.92,"end":3767.08},{"text":"digitalized","start":3767.08,"end":3767.68},{"text":"age.","start":3767.68,"end":3767.96}]},{"text":"It is essential that we ensure that all States have the means to actively keep pace with such advancement.","start":3767.96,"end":3773.68,"topics":[],"words":[{"text":"It","start":3767.96,"end":3768.16},{"text":"is","start":3768.16,"end":3768.28},{"text":"essential","start":3768.28,"end":3768.68},{"text":"that","start":3768.68,"end":3768.92},{"text":"we","start":3768.92,"end":3769.08},{"text":"ensure","start":3769.08,"end":3769.32},{"text":"that","start":3769.32,"end":3769.6},{"text":"all","start":3769.6,"end":3769.88},{"text":"States","start":3769.88,"end":3770.24},{"text":"have","start":3770.4,"end":3770.72},{"text":"the","start":3770.72,"end":3770.92},{"text":"means","start":3770.92,"end":3771.12},{"text":"to","start":3771.12,"end":3771.4},{"text":"actively","start":3771.4,"end":3771.84},{"text":"keep","start":3771.84,"end":3772.08},{"text":"pace","start":3772.08,"end":3772.44},{"text":"with","start":3772.44,"end":3772.72},{"text":"such","start":3772.72,"end":3772.96},{"text":"advancement.","start":3772.96,"end":3773.68}]},{"text":"We call for increased investment in the sustainable technological advancement of low and middle income countries, including LDCs, LLDCs and SID states.","start":3774.16,"end":3784.24,"topics":[],"words":[{"text":"We","start":3774.16,"end":3774.28},{"text":"call","start":3774.28,"end":3774.48},{"text":"for","start":3774.48,"end":3774.76},{"text":"increased","start":3774.76,"end":3775.28},{"text":"investment","start":3775.28,"end":3775.6},{"text":"in","start":3775.76,"end":3776.04},{"text":"the","start":3776.04,"end":3776.2},{"text":"sustainable","start":3776.2,"end":3776.88},{"text":"technological","start":3777.12,"end":3777.92},{"text":"advancement","start":3777.92,"end":3778.56},{"text":"of","start":3778.56,"end":3778.76},{"text":"low","start":3778.76,"end":3778.92},{"text":"and","start":3778.92,"end":3779.12},{"text":"middle","start":3779.12,"end":3779.4},{"text":"income","start":3779.4,"end":3779.76},{"text":"countries,","start":3779.76,"end":3780.08},{"text":"including","start":3780.32,"end":3780.72},{"text":"LDCs,","start":3780.88,"end":3781.87},{"text":"LLDCs","start":3782.09,"end":3783.08},{"text":"and","start":3783.08,"end":3783.4},{"text":"SID","start":3783.4,"end":3783.84},{"text":"states.","start":3783.84,"end":3784.24}]}]},{"sentences":[{"text":"Namely, through continued investment in the implementation of the Protocols.","start":3785.2,"end":3789.6,"topics":[],"words":[{"text":"Namely,","start":3785.2,"end":3785.76},{"text":"through","start":3785.84,"end":3786.2},{"text":"continued","start":3786.2,"end":3786.96},{"text":"investment","start":3787.04,"end":3787.44},{"text":"in","start":3787.76,"end":3788.04},{"text":"the","start":3788.04,"end":3788.2},{"text":"implementation","start":3788.2,"end":3788.8},{"text":"of","start":3788.8,"end":3789},{"text":"the","start":3789,"end":3789.16},{"text":"Protocols.","start":3789.16,"end":3789.6}]},{"text":"In the future, we can create a convention which allows all States parties to be active contributors to a just and equitable tax system.","start":3789.6,"end":3797.44,"topics":[],"words":[{"text":"In","start":3789.6,"end":3789.759},{"text":"the","start":3789.759,"end":3789.959},{"text":"future,","start":3789.959,"end":3790.24},{"text":"we","start":3790.48,"end":3790.76},{"text":"can","start":3790.76,"end":3790.92},{"text":"create","start":3790.92,"end":3791.12},{"text":"a","start":3791.12,"end":3791.32},{"text":"convention","start":3791.32,"end":3791.88},{"text":"which","start":3791.88,"end":3792.16},{"text":"allows","start":3792.16,"end":3792.6},{"text":"all","start":3792.6,"end":3792.76},{"text":"States","start":3792.76,"end":3793.04},{"text":"parties","start":3793.12,"end":3793.68},{"text":"to","start":3793.76,"end":3794},{"text":"be","start":3794,"end":3794.16},{"text":"active","start":3794.16,"end":3794.6},{"text":"contributors","start":3794.6,"end":3795.36},{"text":"to","start":3795.36,"end":3795.68},{"text":"a","start":3795.68,"end":3795.84},{"text":"just","start":3795.84,"end":3796.04},{"text":"and","start":3796.04,"end":3796.32},{"text":"equitable","start":3796.32,"end":3796.8},{"text":"tax","start":3796.8,"end":3797.08},{"text":"system.","start":3797.08,"end":3797.44}]},{"text":"Distinguished colleagues, Mr. Chairman, children and youth remain committed to transforming the principles of fairness, equitability and inclusiveness into effective protocols that can sustainably address the most critical challenges of international taxation policy, not only in the present, but also the future.","start":3798.56,"end":3817.129,"topics":[],"words":[{"text":"Distinguished","start":3798.56,"end":3799.28},{"text":"colleagues,","start":3799.28,"end":3799.8},{"text":"Mr.","start":3799.8,"end":3800.16},{"text":"Chairman,","start":3800.16,"end":3800.74},{"text":"children","start":3801.13,"end":3801.33},{"text":"and","start":3801.33,"end":3801.57},{"text":"youth","start":3801.57,"end":3801.85},{"text":"remain","start":3801.85,"end":3802.25},{"text":"committed","start":3802.25,"end":3802.73},{"text":"to","start":3802.73,"end":3802.97},{"text":"transforming","start":3802.97,"end":3803.57},{"text":"the","start":3803.57,"end":3803.73},{"text":"principles","start":3803.73,"end":3804.29},{"text":"of","start":3804.29,"end":3804.57},{"text":"fairness,","start":3804.57,"end":3805.05},{"text":"equitability","start":3805.05,"end":3805.77},{"text":"and","start":3806.09,"end":3806.37},{"text":"inclusiveness","start":3806.37,"end":3807.21},{"text":"into","start":3807.29,"end":3807.65},{"text":"effective","start":3807.65,"end":3808.21},{"text":"protocols","start":3808.21,"end":3808.89},{"text":"that","start":3808.89,"end":3809.17},{"text":"can","start":3809.17,"end":3809.37},{"text":"sustainably","start":3809.37,"end":3810.01},{"text":"address","start":3810.01,"end":3810.41},{"text":"the","start":3810.41,"end":3810.69},{"text":"most","start":3810.69,"end":3810.89},{"text":"critical","start":3810.89,"end":3811.33},{"text":"challenges","start":3811.33,"end":3811.93},{"text":"of","start":3812.09,"end":3812.41},{"text":"international","start":3812.41,"end":3812.73},{"text":"taxation","start":3812.97,"end":3813.57},{"text":"policy,","start":3813.57,"end":3813.93},{"text":"not","start":3814.41,"end":3814.73},{"text":"only","start":3814.73,"end":3814.97},{"text":"in","start":3814.97,"end":3815.17},{"text":"the","start":3815.17,"end":3815.33},{"text":"present,","start":3815.33,"end":3815.61},{"text":"but","start":3815.93,"end":3816.25},{"text":"also","start":3816.25,"end":3816.53},{"text":"the","start":3816.53,"end":3816.81},{"text":"future.","start":3816.81,"end":3817.129}]},{"text":"We thank you.","start":3817.29,"end":3818.09,"topics":[],"words":[{"text":"We","start":3817.29,"end":3817.57},{"text":"thank","start":3817.57,"end":3817.81},{"text":"you.","start":3817.81,"end":3818.09}]}]}],"speaker":{"name":null,"affiliation":"Major Group for Children and Youth","affiliation_full":"Major Group for Children and Youth","group":"Major Group for Children and Youth","function":"Representative"}},{"statement_number":43,"paragraphs":[{"sentences":[{"text":"Thank you, Distinguished Delegate of novatech Lab.","start":3839.7,"end":3842.74,"topics":[],"words":[{"text":"Thank","start":3839.7,"end":3839.86},{"text":"you,","start":3839.86,"end":3840.02},{"text":"Distinguished","start":3840.02,"end":3840.54},{"text":"Delegate","start":3840.54,"end":3841.02},{"text":"of","start":3841.02,"end":3841.3},{"text":"novatech","start":3841.62,"end":3842.379},{"text":"Lab.","start":3842.379,"end":3842.74}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":44,"paragraphs":[{"sentences":[{"text":"Okay, Chair. Distinguished Delegate, thank you for the floor.","start":3856.83,"end":3861.47,"topics":[],"words":[{"text":"Okay,","start":3856.83,"end":3857.31},{"text":"Chair.","start":3857.95,"end":3858.35},{"text":"Distinguished","start":3858.43,"end":3859.19},{"text":"Delegate,","start":3859.19,"end":3859.79},{"text":"thank","start":3859.95,"end":3860.31},{"text":"you","start":3860.31,"end":3860.51},{"text":"for","start":3860.51,"end":3860.75},{"text":"the","start":3860.75,"end":3860.99},{"text":"floor.","start":3860.99,"end":3861.47}]},{"text":"This document summarized the NovaTech Research Lab position on the First Earl Protocol.","start":3861.71,"end":3867.79,"topics":[],"words":[{"text":"This","start":3861.71,"end":3862.03},{"text":"document","start":3862.03,"end":3862.55},{"text":"summarized","start":3862.55,"end":3863.35},{"text":"the","start":3863.35,"end":3863.51},{"text":"NovaTech","start":3863.51,"end":3864.15},{"text":"Research","start":3864.15,"end":3864.51},{"text":"Lab","start":3864.67,"end":3865.07},{"text":"position","start":3865.23,"end":3865.63},{"text":"on","start":3865.79,"end":3866.07},{"text":"the","start":3866.07,"end":3866.27},{"text":"First","start":3866.27,"end":3866.55},{"text":"Earl","start":3866.55,"end":3867.07},{"text":"Protocol.","start":3867.07,"end":3867.79}]},{"text":"We emphasize that under the terms of reference, the Protocols will be legally binding.","start":3868.43,"end":3875.31,"topics":[],"words":[{"text":"We","start":3868.43,"end":3868.79},{"text":"emphasize","start":3868.79,"end":3869.55},{"text":"that","start":3869.55,"end":3869.95},{"text":"under","start":3870.35,"end":3870.71},{"text":"the","start":3870.71,"end":3871.03},{"text":"terms","start":3871.03,"end":3871.35},{"text":"of","start":3871.35,"end":3871.63},{"text":"reference,","start":3871.63,"end":3872.31},{"text":"the","start":3872.31,"end":3872.59},{"text":"Protocols","start":3872.59,"end":3873.39},{"text":"will","start":3873.39,"end":3873.75},{"text":"be","start":3873.75,"end":3874.07},{"text":"legally","start":3874.07,"end":3874.59},{"text":"binding.","start":3874.59,"end":3875.31}]},{"text":"During last week's suggestions for for some delegations that they might be optional would undermine the Convention's credibility and effectiveness.","start":3875.63,"end":3886.83,"topics":[],"words":[{"text":"During","start":3875.63,"end":3876.03},{"text":"last","start":3876.03,"end":3876.39},{"text":"week's","start":3876.39,"end":3876.83},{"text":"suggestions","start":3876.83,"end":3877.51},{"text":"for","start":3877.51,"end":3877.72},{"text":"for","start":3877.79,"end":3878.03},{"text":"some","start":3878.11,"end":3878.43},{"text":"delegations","start":3878.43,"end":3879.15},{"text":"that","start":3879.23,"end":3879.59},{"text":"they","start":3879.59,"end":3879.95},{"text":"might","start":3880.27,"end":3880.63},{"text":"be","start":3880.63,"end":3880.95},{"text":"optional","start":3880.95,"end":3881.55},{"text":"would","start":3881.71,"end":3882.11},{"text":"undermine","start":3882.11,"end":3882.87},{"text":"the","start":3882.87,"end":3883.19},{"text":"Convention's","start":3883.19,"end":3884.03},{"text":"credibility","start":3884.03,"end":3884.51},{"text":"and","start":3885.15,"end":3885.55},{"text":"effectiveness.","start":3885.71,"end":3886.83}]}]},{"sentences":[{"text":"Legal clarity and binding commitments are essential.","start":3887.23,"end":3891.71,"topics":[],"words":[{"text":"Legal","start":3887.23,"end":3887.79},{"text":"clarity","start":3887.79,"end":3888.43},{"text":"and","start":3888.75,"end":3889.15},{"text":"binding","start":3889.31,"end":3889.99},{"text":"commitments","start":3889.99,"end":3890.75},{"text":"are","start":3890.83,"end":3891.15},{"text":"essential.","start":3891.15,"end":3891.71}]},{"text":"The old tax rules were designed for a very different world.","start":3892.19,"end":3897.23,"topics":[],"words":[{"text":"The","start":3892.19,"end":3892.51},{"text":"old","start":3892.51,"end":3892.83},{"text":"tax","start":3892.83,"end":3893.23},{"text":"rules","start":3893.23,"end":3893.71},{"text":"were","start":3894.11,"end":3894.51},{"text":"designed","start":3894.51,"end":3895.27},{"text":"for","start":3895.27,"end":3895.63},{"text":"a","start":3895.63,"end":3895.95},{"text":"very","start":3895.95,"end":3896.23},{"text":"different","start":3896.23,"end":3896.59},{"text":"world.","start":3896.83,"end":3897.23}]},{"text":"Today shifted technological and political change makes it difficult to predict the future or to reach concessions among diverse.","start":3897.71,"end":3908.53,"topics":[],"words":[{"text":"Today","start":3897.71,"end":3898.11},{"text":"shifted","start":3899.07,"end":3899.83},{"text":"technological","start":3899.83,"end":3900.63},{"text":"and","start":3900.63,"end":3900.95},{"text":"political","start":3900.95,"end":3901.31},{"text":"change","start":3901.47,"end":3901.87},{"text":"makes","start":3902.19,"end":3902.59},{"text":"it","start":3902.67,"end":3903.07},{"text":"difficult","start":3903.07,"end":3903.67},{"text":"to","start":3903.67,"end":3903.95},{"text":"predict","start":3903.95,"end":3904.43},{"text":"the","start":3904.85,"end":3905.01},{"text":"future","start":3905.01,"end":3905.33},{"text":"or","start":3905.57,"end":3905.93},{"text":"to","start":3905.93,"end":3906.17},{"text":"reach","start":3906.17,"end":3906.45},{"text":"concessions","start":3906.61,"end":3907.25},{"text":"among","start":3907.33,"end":3907.73},{"text":"diverse.","start":3907.81,"end":3908.53}]},{"text":"Interesting, but there are clear starting point points.","start":3908.53,"end":3913.09,"topics":[],"words":[{"text":"Interesting,","start":3908.53,"end":3909.41},{"text":"but","start":3909.65,"end":3910.05},{"text":"there","start":3910.29,"end":3910.61},{"text":"are","start":3910.61,"end":3910.89},{"text":"clear","start":3910.89,"end":3911.25},{"text":"starting","start":3911.49,"end":3912.21},{"text":"point","start":3912.21,"end":3912.61},{"text":"points.","start":3912.69,"end":3913.09}]},{"text":"We reaffirm the nessus the necessity to coordination action.","start":3913.97,"end":3918.93,"topics":[],"words":[{"text":"We","start":3913.97,"end":3914.33},{"text":"reaffirm","start":3914.33,"end":3915.01},{"text":"the","start":3915.01,"end":3915.21},{"text":"nessus","start":3915.21,"end":3915.81},{"text":"the","start":3915.81,"end":3916.09},{"text":"necessity","start":3916.09,"end":3916.73},{"text":"to","start":3916.73,"end":3917.09},{"text":"coordination","start":3917.25,"end":3918.05},{"text":"action.","start":3918.53,"end":3918.93}]}]},{"sentences":[{"text":"National sovereignty over tax policy.","start":3920.449,"end":3923.01,"topics":[],"words":[{"text":"National","start":3920.449,"end":3920.85},{"text":"sovereignty","start":3920.85,"end":3921.65},{"text":"over","start":3921.65,"end":3922.05},{"text":"tax","start":3922.13,"end":3922.53},{"text":"policy.","start":3922.61,"end":3923.01}]},{"text":"It's fundamental.","start":3923.17,"end":3924.45,"topics":[],"words":[{"text":"It's","start":3923.17,"end":3923.65},{"text":"fundamental.","start":3923.65,"end":3924.45}]},{"text":"Yet in a globalized world, countries tax decisions inevitable have cross border effects, often negative, driving harmful tax competition and a race to the bottle.","start":3924.69,"end":3939.22,"topics":[],"words":[{"text":"Yet","start":3924.69,"end":3925.09},{"text":"in","start":3925.25,"end":3925.57},{"text":"a","start":3925.57,"end":3925.77},{"text":"globalized","start":3925.77,"end":3926.53},{"text":"world,","start":3926.77,"end":3927.17},{"text":"countries","start":3927.73,"end":3928.13},{"text":"tax","start":3928.45,"end":3928.85},{"text":"decisions","start":3929.01,"end":3929.89},{"text":"inevitable","start":3929.89,"end":3930.85},{"text":"have","start":3931.54,"end":3931.74},{"text":"cross","start":3931.74,"end":3932.14},{"text":"border","start":3932.14,"end":3932.66},{"text":"effects,","start":3932.74,"end":3933.62},{"text":"often","start":3933.94,"end":3934.34},{"text":"negative,","start":3934.5,"end":3935.06},{"text":"driving","start":3935.3,"end":3935.78},{"text":"harmful","start":3935.86,"end":3936.42},{"text":"tax","start":3936.42,"end":3936.74},{"text":"competition","start":3936.82,"end":3937.54},{"text":"and","start":3937.62,"end":3937.98},{"text":"a","start":3937.98,"end":3938.22},{"text":"race","start":3938.22,"end":3938.46},{"text":"to","start":3938.46,"end":3938.62},{"text":"the","start":3938.62,"end":3938.74},{"text":"bottle.","start":3938.74,"end":3939.22}]},{"text":"International cooperation is therefore essential for fairly taxing cross border service, ensuring domestic justice and protecting human rights.","start":3939.46,"end":3952.58,"topics":[],"words":[{"text":"International","start":3939.46,"end":3939.86},{"text":"cooperation","start":3940.26,"end":3941.06},{"text":"is","start":3941.38,"end":3941.7},{"text":"therefore","start":3941.7,"end":3942.26},{"text":"essential","start":3942.42,"end":3943.06},{"text":"for","start":3943.46,"end":3943.86},{"text":"fairly","start":3944.02,"end":3944.74},{"text":"taxing","start":3944.74,"end":3945.46},{"text":"cross","start":3945.86,"end":3946.26},{"text":"border","start":3946.26,"end":3946.66},{"text":"service,","start":3946.74,"end":3947.14},{"text":"ensuring","start":3947.62,"end":3948.18},{"text":"domestic","start":3948.98,"end":3949.86},{"text":"justice","start":3949.86,"end":3950.42},{"text":"and","start":3950.58,"end":3950.94},{"text":"protecting","start":3950.94,"end":3951.7},{"text":"human","start":3951.7,"end":3952.1},{"text":"rights.","start":3952.18,"end":3952.58}]},{"text":"We welcome the tor a language recognizing each member state sovereignty right to decide their tax policies while also respecting the sovereignty of others.","start":3952.98,"end":3968.61,"topics":[],"words":[{"text":"We","start":3952.98,"end":3953.38},{"text":"welcome","start":3953.38,"end":3954.02},{"text":"the","start":3954.18,"end":3954.54},{"text":"tor","start":3954.54,"end":3955.14},{"text":"a","start":3955.54,"end":3955.86},{"text":"language","start":3955.86,"end":3956.34},{"text":"recognizing","start":3956.42,"end":3957.46},{"text":"each","start":3957.73,"end":3957.93},{"text":"member","start":3957.93,"end":3958.29},{"text":"state","start":3958.37,"end":3958.77},{"text":"sovereignty","start":3958.85,"end":3959.65},{"text":"right","start":3959.65,"end":3960.01},{"text":"to","start":3960.01,"end":3960.37},{"text":"decide","start":3960.37,"end":3961.09},{"text":"their","start":3962.69,"end":3963.09},{"text":"tax","start":3963.33,"end":3963.73},{"text":"policies","start":3963.81,"end":3964.45},{"text":"while","start":3964.85,"end":3965.25},{"text":"also","start":3965.33,"end":3965.73},{"text":"respecting","start":3965.89,"end":3966.81},{"text":"the","start":3966.81,"end":3967.09},{"text":"sovereignty","start":3967.09,"end":3967.81},{"text":"of","start":3967.81,"end":3968.21},{"text":"others.","start":3968.21,"end":3968.61}]}]},{"sentences":[{"text":"However, we believe this principle must be carefully qualified.","start":3969.09,"end":3975.25,"topics":[],"words":[{"text":"However,","start":3969.09,"end":3969.49},{"text":"we","start":3969.89,"end":3970.21},{"text":"believe","start":3970.21,"end":3970.53},{"text":"this","start":3970.69,"end":3971.05},{"text":"principle","start":3971.05,"end":3971.65},{"text":"must","start":3971.97,"end":3972.37},{"text":"be","start":3972.53,"end":3972.93},{"text":"carefully","start":3973.33,"end":3974.37},{"text":"qualified.","start":3974.69,"end":3975.25}]},{"text":"Within the protocols included these ones.","start":3975.73,"end":3979.49,"topics":[],"words":[{"text":"Within","start":3975.73,"end":3976.13},{"text":"the","start":3976.53,"end":3976.93},{"text":"protocols","start":3977.01,"end":3977.89},{"text":"included","start":3977.97,"end":3978.61},{"text":"these","start":3978.61,"end":3978.93},{"text":"ones.","start":3978.93,"end":3979.49}]},{"text":"On technical side, there is still no agreement on what constitutes a fair allocation of taxing rights.","start":3980.05,"end":3989.82,"topics":[],"words":[{"text":"On","start":3980.05,"end":3980.41},{"text":"technical","start":3980.41,"end":3981.01},{"text":"side,","start":3981.01,"end":3981.41},{"text":"there","start":3981.81,"end":3982.17},{"text":"is","start":3982.17,"end":3982.53},{"text":"still","start":3982.69,"end":3983.05},{"text":"no","start":3983.05,"end":3983.33},{"text":"agreement","start":3983.33,"end":3983.97},{"text":"on","start":3984.46,"end":3984.7},{"text":"what","start":3984.7,"end":3985.1},{"text":"constitutes","start":3985.18,"end":3985.9},{"text":"a","start":3986.06,"end":3986.38},{"text":"fair","start":3986.38,"end":3986.7},{"text":"allocation","start":3987.18,"end":3987.98},{"text":"of","start":3987.98,"end":3988.38},{"text":"taxing","start":3988.78,"end":3989.46},{"text":"rights.","start":3989.46,"end":3989.82}]},{"text":"Last week discussions focused on three principles.","start":3990.22,"end":3994.14,"topics":[],"words":[{"text":"Last","start":3990.22,"end":3990.62},{"text":"week","start":3990.62,"end":3991.02},{"text":"discussions","start":3991.1,"end":3991.9},{"text":"focused","start":3991.9,"end":3992.62},{"text":"on","start":3992.62,"end":3992.98},{"text":"three","start":3992.98,"end":3993.34},{"text":"principles.","start":3993.34,"end":3994.14}]},{"text":"Economic activity, value creation and revenue generation.","start":3994.3,"end":3999.34,"topics":[],"words":[{"text":"Economic","start":3994.3,"end":3994.7},{"text":"activity,","start":3994.94,"end":3995.74},{"text":"value","start":3995.98,"end":3996.38},{"text":"creation","start":3996.38,"end":3997.02},{"text":"and","start":3997.1,"end":3997.5},{"text":"revenue","start":3997.74,"end":3998.46},{"text":"generation.","start":3998.54,"end":3999.34}]}]},{"sentences":[{"text":"While these are useful starting points, the matter remains controversial.","start":3999.82,"end":4006.46,"topics":[],"words":[{"text":"While","start":3999.82,"end":4000.22},{"text":"these","start":4000.3,"end":4000.699},{"text":"are","start":4000.7,"end":4001.1},{"text":"useful","start":4001.1,"end":4001.74},{"text":"starting","start":4002.06,"end":4002.7},{"text":"points,","start":4002.7,"end":4003.1},{"text":"the","start":4003.42,"end":4003.74},{"text":"matter","start":4003.74,"end":4004.06},{"text":"remains","start":4004.38,"end":4005.02},{"text":"controversial.","start":4005.5,"end":4006.46}]},{"text":"We call for further debate on rules and criteria, including whether global tax standards should merely ensure equal treatment of states or also address historical inequality and if so, how such corrective measures would be defined and enforceably.","start":4007.1,"end":4033.05,"topics":[],"words":[{"text":"We","start":4007.1,"end":4007.46},{"text":"call","start":4007.46,"end":4007.82},{"text":"for","start":4007.9,"end":4008.3},{"text":"further","start":4008.38,"end":4008.78},{"text":"debate","start":4008.86,"end":4009.5},{"text":"on","start":4009.5,"end":4009.86},{"text":"rules","start":4009.86,"end":4010.3},{"text":"and","start":4010.65,"end":4010.85},{"text":"criteria,","start":4010.85,"end":4011.61},{"text":"including","start":4011.93,"end":4012.33},{"text":"whether","start":4013.05,"end":4013.45},{"text":"global","start":4014.17,"end":4014.57},{"text":"tax","start":4014.73,"end":4015.13},{"text":"standards","start":4015.29,"end":4015.97},{"text":"should","start":4015.97,"end":4016.33},{"text":"merely","start":4016.33,"end":4016.97},{"text":"ensure","start":4017.21,"end":4017.61},{"text":"equal","start":4017.93,"end":4018.53},{"text":"treatment","start":4018.53,"end":4019.17},{"text":"of","start":4019.17,"end":4019.53},{"text":"states","start":4019.53,"end":4019.93},{"text":"or","start":4020.41,"end":4020.81},{"text":"also","start":4020.81,"end":4021.21},{"text":"address","start":4021.29,"end":4021.69},{"text":"historical","start":4022.89,"end":4023.57},{"text":"inequality","start":4023.57,"end":4024.49},{"text":"and","start":4025.21,"end":4025.61},{"text":"if","start":4025.61,"end":4026.01},{"text":"so,","start":4026.01,"end":4026.41},{"text":"how","start":4026.49,"end":4026.849},{"text":"such","start":4026.849,"end":4027.21},{"text":"corrective","start":4027.29,"end":4028.17},{"text":"measures","start":4028.17,"end":4028.73},{"text":"would","start":4028.81,"end":4029.17},{"text":"be","start":4029.17,"end":4029.45},{"text":"defined","start":4029.45,"end":4030.01},{"text":"and","start":4030.17,"end":4030.57},{"text":"enforceably.","start":4032.17,"end":4033.05}]},{"text":"Protocol should balance flexibility for the the future with a specific commitment to address today's urgent challenges.","start":4033.85,"end":4043.67,"topics":[],"words":[{"text":"Protocol","start":4033.85,"end":4034.53},{"text":"should","start":4034.53,"end":4034.85},{"text":"balance","start":4034.85,"end":4035.37},{"text":"flexibility","start":4035.53,"end":4036.25},{"text":"for","start":4036.57,"end":4036.97},{"text":"the","start":4037.04,"end":4037.2},{"text":"the","start":4037.35,"end":4037.51},{"text":"future","start":4037.51,"end":4037.83},{"text":"with","start":4038.07,"end":4038.47},{"text":"a","start":4038.71,"end":4039.11},{"text":"specific","start":4039.11,"end":4039.75},{"text":"commitment","start":4040.07,"end":4040.75},{"text":"to","start":4040.75,"end":4041.03},{"text":"address","start":4041.03,"end":4041.35},{"text":"today's","start":4041.51,"end":4042.19},{"text":"urgent","start":4042.19,"end":4042.87},{"text":"challenges.","start":4042.95,"end":4043.67}]},{"text":"It should also be designed to ally with potential future dispute resolution mechanisms, ensuring currency across the conventions framework.","start":4044.23,"end":4056.95,"topics":[],"words":[{"text":"It","start":4044.23,"end":4044.59},{"text":"should","start":4044.59,"end":4044.95},{"text":"also","start":4045.11,"end":4045.51},{"text":"be","start":4045.51,"end":4045.87},{"text":"designed","start":4045.87,"end":4046.47},{"text":"to","start":4046.47,"end":4046.79},{"text":"ally","start":4046.95,"end":4047.59},{"text":"with","start":4047.83,"end":4048.23},{"text":"potential","start":4048.31,"end":4048.95},{"text":"future","start":4049.03,"end":4049.43},{"text":"dispute","start":4049.51,"end":4050.23},{"text":"resolution","start":4050.55,"end":4051.27},{"text":"mechanisms,","start":4051.27,"end":4052.15},{"text":"ensuring","start":4052.15,"end":4052.71},{"text":"currency","start":4052.79,"end":4053.429},{"text":"across","start":4054.71,"end":4055.11},{"text":"the","start":4055.11,"end":4055.47},{"text":"conventions","start":4055.47,"end":4056.23},{"text":"framework.","start":4056.23,"end":4056.95}]},{"text":"Finally, we are concerned about the pace of negotiations.","start":4057.27,"end":4061.91,"topics":[],"words":[{"text":"Finally,","start":4057.27,"end":4057.99},{"text":"we","start":4057.99,"end":4058.31},{"text":"are","start":4058.31,"end":4058.59},{"text":"concerned","start":4058.59,"end":4059.35},{"text":"about","start":4059.35,"end":4059.75},{"text":"the","start":4059.75,"end":4060.07},{"text":"pace","start":4060.07,"end":4060.39},{"text":"of","start":4060.39,"end":4060.71},{"text":"negotiations.","start":4060.95,"end":4061.91}]}]},{"sentences":[{"text":"Much time last week was spent revisiting decade old debates.","start":4062.15,"end":4067.72,"topics":[],"words":[{"text":"Much","start":4062.15,"end":4062.55},{"text":"time","start":4062.55,"end":4062.91},{"text":"last","start":4062.91,"end":4063.23},{"text":"week","start":4063.23,"end":4063.55},{"text":"was","start":4063.55,"end":4063.91},{"text":"spent","start":4063.91,"end":4064.39},{"text":"revisiting","start":4064.47,"end":4065.43},{"text":"decade","start":4066.2,"end":4066.6},{"text":"old","start":4066.6,"end":4067},{"text":"debates.","start":4067.16,"end":4067.72}]},{"text":"Taxation at source versus residence, definitions of value creation.","start":4067.72,"end":4074.44,"topics":[],"words":[{"text":"Taxation","start":4067.72,"end":4068.44},{"text":"at","start":4068.52,"end":4068.88},{"text":"source","start":4068.88,"end":4069.44},{"text":"versus","start":4069.44,"end":4069.96},{"text":"residence,","start":4071.16,"end":4071.8},{"text":"definitions","start":4072.04,"end":4072.84},{"text":"of","start":4072.92,"end":4073.28},{"text":"value","start":4073.28,"end":4073.64},{"text":"creation.","start":4073.64,"end":4074.44}]},{"text":"Meanwhile, Court convention issues such as capacity built support, inclusive representation.","start":4075.08,"end":4083.72,"topics":[],"words":[{"text":"Meanwhile,","start":4075.08,"end":4075.72},{"text":"Court","start":4076.04,"end":4076.44},{"text":"convention","start":4077.48,"end":4078.28},{"text":"issues","start":4078.28,"end":4078.68},{"text":"such","start":4079.16,"end":4079.52},{"text":"as","start":4079.52,"end":4079.84},{"text":"capacity","start":4079.84,"end":4080.52},{"text":"built","start":4080.52,"end":4080.96},{"text":"support,","start":4080.96,"end":4081.32},{"text":"inclusive","start":4081.879,"end":4082.68},{"text":"representation.","start":4082.68,"end":4083.72}]},{"text":"The conference of the Parts and the Secretary received too little attention.","start":4084.04,"end":4090.28,"topics":[],"words":[{"text":"The","start":4084.04,"end":4084.4},{"text":"conference","start":4084.4,"end":4085.04},{"text":"of","start":4085.04,"end":4085.32},{"text":"the","start":4085.32,"end":4085.56},{"text":"Parts","start":4085.56,"end":4086.12},{"text":"and","start":4086.2,"end":4086.52},{"text":"the","start":4086.52,"end":4086.76},{"text":"Secretary","start":4086.76,"end":4087.48},{"text":"received","start":4087.96,"end":4088.36},{"text":"too","start":4088.6,"end":4089},{"text":"little","start":4089.16,"end":4089.56},{"text":"attention.","start":4089.72,"end":4090.28}]},{"text":"Scholarship have ever suggested that tax Education Compliance corporation should be formally included in the Convention.","start":4090.84,"end":4100.9,"topics":[],"words":[{"text":"Scholarship","start":4090.84,"end":4091.71},{"text":"have","start":4091.86,"end":4092.1},{"text":"ever","start":4092.18,"end":4092.58},{"text":"suggested","start":4092.66,"end":4093.54},{"text":"that","start":4093.62,"end":4093.94},{"text":"tax","start":4093.94,"end":4094.26},{"text":"Education","start":4094.34,"end":4094.74},{"text":"Compliance","start":4095.22,"end":4095.94},{"text":"corporation","start":4096.34,"end":4097.22},{"text":"should","start":4097.38,"end":4097.74},{"text":"be","start":4097.74,"end":4098.06},{"text":"formally","start":4098.06,"end":4098.58},{"text":"included","start":4098.74,"end":4099.62},{"text":"in","start":4099.62,"end":4099.9},{"text":"the","start":4099.9,"end":4100.14},{"text":"Convention.","start":4100.14,"end":4100.9}]}]},{"sentences":[{"text":"This is a unique opportunity to build a fully inclusive and activity international tax corporation and to straighten global tax governance.","start":4101.22,"end":4115.06,"topics":[],"words":[{"text":"This","start":4101.22,"end":4101.5},{"text":"is","start":4101.5,"end":4101.7},{"text":"a","start":4101.7,"end":4101.9},{"text":"unique","start":4101.9,"end":4102.34},{"text":"opportunity","start":4102.34,"end":4103.1},{"text":"to","start":4103.1,"end":4103.38},{"text":"build","start":4103.38,"end":4103.66},{"text":"a","start":4103.66,"end":4103.94},{"text":"fully","start":4103.94,"end":4104.5},{"text":"inclusive","start":4104.82,"end":4105.62},{"text":"and","start":4105.7,"end":4106.06},{"text":"activity","start":4106.06,"end":4106.98},{"text":"international","start":4108.34,"end":4108.74},{"text":"tax","start":4109.06,"end":4109.46},{"text":"corporation","start":4109.54,"end":4110.34},{"text":"and","start":4111.38,"end":4111.78},{"text":"to","start":4111.86,"end":4112.26},{"text":"straighten","start":4112.58,"end":4113.22},{"text":"global","start":4113.38,"end":4113.78},{"text":"tax","start":4113.86,"end":4114.26},{"text":"governance.","start":4114.26,"end":4115.06}]},{"text":"We must commit to making this the most of it.","start":4115.22,"end":4119.03,"topics":[],"words":[{"text":"We","start":4115.22,"end":4115.62},{"text":"must","start":4115.62,"end":4115.98},{"text":"commit","start":4115.98,"end":4116.5},{"text":"to","start":4116.5,"end":4116.74},{"text":"making","start":4116.74,"end":4117.06},{"text":"this","start":4117.06,"end":4117.46},{"text":"the","start":4117.99,"end":4118.11},{"text":"most","start":4118.11,"end":4118.35},{"text":"of","start":4118.35,"end":4118.67},{"text":"it.","start":4118.67,"end":4119.03}]},{"text":"Thank you.","start":4119.35,"end":4120.07,"topics":[],"words":[{"text":"Thank","start":4119.35,"end":4119.75},{"text":"you.","start":4119.75,"end":4120.07}]}]}],"speaker":{"name":null,"affiliation":"NovaTech Research Lab","affiliation_full":"NovaTech Research Lab","group":null,"function":"Representative"}},{"statement_number":45,"paragraphs":[{"sentences":[{"text":"Thank you, distinguished delegate of Mauritius.","start":4126.87,"end":4129.27,"topics":[],"words":[{"text":"Thank","start":4126.87,"end":4127.23},{"text":"you,","start":4127.23,"end":4127.51},{"text":"distinguished","start":4127.59,"end":4128.23},{"text":"delegate","start":4128.23,"end":4128.55},{"text":"of","start":4128.55,"end":4128.67},{"text":"Mauritius.","start":4128.67,"end":4129.27}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":46,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. Chairman and honorable delegates.","start":4136.55,"end":4140.31,"topics":[],"words":[{"text":"Thank","start":4136.55,"end":4136.87},{"text":"you,","start":4136.87,"end":4137.11},{"text":"Mr.","start":4138.15,"end":4138.51},{"text":"Chairman","start":4138.51,"end":4138.91},{"text":"and","start":4138.91,"end":4139.19},{"text":"honorable","start":4139.27,"end":4139.83},{"text":"delegates.","start":4139.83,"end":4140.31}]},{"text":"A very good morning to all of you.","start":4140.31,"end":4141.67,"topics":[],"words":[{"text":"A","start":4140.31,"end":4140.47},{"text":"very","start":4140.47,"end":4140.59},{"text":"good","start":4140.59,"end":4140.75},{"text":"morning","start":4140.75,"end":4140.95},{"text":"to","start":4140.95,"end":4141.11},{"text":"all","start":4141.11,"end":4141.23},{"text":"of","start":4141.23,"end":4141.39},{"text":"you.","start":4141.39,"end":4141.67}]},{"text":"Let me at the outset express our sincere thanks and gratitude for the opportunity given to us to make these general statements.","start":4142.63,"end":4150.28,"topics":[],"words":[{"text":"Let","start":4142.63,"end":4142.91},{"text":"me","start":4142.91,"end":4143.07},{"text":"at","start":4143.07,"end":4143.23},{"text":"the","start":4143.23,"end":4143.35},{"text":"outset","start":4143.35,"end":4143.91},{"text":"express","start":4144.28,"end":4144.48},{"text":"our","start":4144.48,"end":4144.72},{"text":"sincere","start":4144.72,"end":4145.12},{"text":"thanks","start":4145.12,"end":4145.48},{"text":"and","start":4145.48,"end":4145.72},{"text":"gratitude","start":4145.72,"end":4146.32},{"text":"for","start":4146.32,"end":4146.56},{"text":"the","start":4146.56,"end":4146.72},{"text":"opportunity","start":4146.72,"end":4147.4},{"text":"given","start":4147.72,"end":4148.12},{"text":"to","start":4148.12,"end":4148.4},{"text":"us","start":4148.4,"end":4148.6},{"text":"to","start":4148.6,"end":4148.8},{"text":"make","start":4148.8,"end":4148.96},{"text":"these","start":4148.96,"end":4149.16},{"text":"general","start":4149.16,"end":4149.48},{"text":"statements.","start":4149.56,"end":4150.28}]},{"text":"Moshe has always been and will remain an active participant in the various initiatives on the international front in the field of taxation and transparency.","start":4151.32,"end":4159.72,"topics":[],"words":[{"text":"Moshe","start":4151.32,"end":4152},{"text":"has","start":4152,"end":4152.24},{"text":"always","start":4152.24,"end":4152.48},{"text":"been","start":4152.48,"end":4152.84},{"text":"and","start":4152.84,"end":4153.16},{"text":"will","start":4153.16,"end":4153.4},{"text":"remain","start":4153.4,"end":4153.76},{"text":"an","start":4153.76,"end":4153.92},{"text":"active","start":4153.92,"end":4154.24},{"text":"participant","start":4154.24,"end":4154.72},{"text":"in","start":4154.72,"end":4154.84},{"text":"the","start":4154.84,"end":4154.96},{"text":"various","start":4154.96,"end":4155.32},{"text":"initiatives","start":4155.32,"end":4156.12},{"text":"on","start":4156.52,"end":4156.8},{"text":"the","start":4156.8,"end":4156.96},{"text":"international","start":4156.96,"end":4157.24},{"text":"front","start":4157.4,"end":4157.76},{"text":"in","start":4157.76,"end":4158},{"text":"the","start":4158,"end":4158.12},{"text":"field","start":4158.12,"end":4158.24},{"text":"of","start":4158.24,"end":4158.4},{"text":"taxation","start":4158.4,"end":4158.84},{"text":"and","start":4158.84,"end":4159.08},{"text":"transparency.","start":4159.08,"end":4159.72}]},{"text":"Our continued participation in the work of this committee is evidence of Mauritius commitment to the global efforts in enlisting international cooperation and support international in the fight against tax malpractices, addressing emerging tax issues and developing solutions, for example, for a more effective resolution of tax disputes.","start":4160.68,"end":4181.81,"topics":[],"words":[{"text":"Our","start":4160.68,"end":4161.04},{"text":"continued","start":4161.04,"end":4161.6},{"text":"participation","start":4161.6,"end":4162.08},{"text":"in","start":4162.08,"end":4162.24},{"text":"the","start":4162.24,"end":4162.36},{"text":"work","start":4162.36,"end":4162.52},{"text":"of","start":4162.52,"end":4162.72},{"text":"this","start":4162.72,"end":4162.92},{"text":"committee","start":4162.92,"end":4163.24},{"text":"is","start":4163.24,"end":4163.56},{"text":"evidence","start":4163.56,"end":4164.04},{"text":"of","start":4164.28,"end":4164.6},{"text":"Mauritius","start":4164.6,"end":4165.08},{"text":"commitment","start":4165.08,"end":4165.56},{"text":"to","start":4165.56,"end":4165.88},{"text":"the","start":4165.96,"end":4166.28},{"text":"global","start":4166.28,"end":4166.56},{"text":"efforts","start":4166.56,"end":4167.04},{"text":"in","start":4167.04,"end":4167.4},{"text":"enlisting","start":4167.64,"end":4168.44},{"text":"international","start":4168.92,"end":4169.32},{"text":"cooperation","start":4169.48,"end":4170.16},{"text":"and","start":4170.16,"end":4170.36},{"text":"support","start":4170.36,"end":4170.68},{"text":"international","start":4170.76,"end":4170.94},{"text":"in","start":4171.01,"end":4171.09},{"text":"the","start":4171.09,"end":4171.21},{"text":"fight","start":4171.21,"end":4171.41},{"text":"against","start":4171.41,"end":4171.73},{"text":"tax","start":4172.13,"end":4172.49},{"text":"malpractices,","start":4172.49,"end":4173.33},{"text":"addressing","start":4173.81,"end":4174.45},{"text":"emerging","start":4174.45,"end":4174.93},{"text":"tax","start":4174.93,"end":4175.21},{"text":"issues","start":4175.21,"end":4175.57},{"text":"and","start":4175.73,"end":4176.13},{"text":"developing","start":4176.13,"end":4176.85},{"text":"solutions,","start":4176.85,"end":4177.49},{"text":"for","start":4177.81,"end":4178.09},{"text":"example,","start":4178.09,"end":4178.53},{"text":"for","start":4178.53,"end":4178.73},{"text":"a","start":4178.73,"end":4178.93},{"text":"more","start":4178.93,"end":4179.13},{"text":"effective","start":4179.13,"end":4179.57},{"text":"resolution","start":4179.57,"end":4180.05},{"text":"of","start":4180.05,"end":4180.37},{"text":"tax","start":4180.77,"end":4181.17},{"text":"disputes.","start":4181.17,"end":4181.81}]}]},{"sentences":[{"text":"Mr. Chairman, in all these endeavors Mauricio shares a strong view that there should always be a level playing field, fairness and equity.","start":4182.93,"end":4190.93,"topics":[],"words":[{"text":"Mr.","start":4182.93,"end":4183.37},{"text":"Chairman,","start":4183.37,"end":4183.89},{"text":"in","start":4183.89,"end":4184.21},{"text":"all","start":4184.21,"end":4184.45},{"text":"these","start":4184.45,"end":4184.69},{"text":"endeavors","start":4184.69,"end":4185.17},{"text":"Mauricio","start":4185.17,"end":4185.61},{"text":"shares","start":4185.61,"end":4185.93},{"text":"a","start":4185.93,"end":4186.09},{"text":"strong","start":4186.09,"end":4186.33},{"text":"view","start":4186.33,"end":4186.65},{"text":"that","start":4186.65,"end":4186.929},{"text":"there","start":4186.929,"end":4187.129},{"text":"should","start":4187.129,"end":4187.33},{"text":"always","start":4187.33,"end":4187.65},{"text":"be","start":4187.73,"end":4188.13},{"text":"a","start":4188.21,"end":4188.49},{"text":"level","start":4188.49,"end":4188.77},{"text":"playing","start":4188.77,"end":4189.13},{"text":"field,","start":4189.13,"end":4189.49},{"text":"fairness","start":4189.81,"end":4190.29},{"text":"and","start":4190.29,"end":4190.49},{"text":"equity.","start":4190.49,"end":4190.93}]},{"text":"We should also strike the right balance between regulating and protecting legitimate rights of countries and ensuring that we do not create unnecessary hurdles for cross border trade and investments which are the very foundations for economic development of all countries.","start":4191.49,"end":4207.28,"topics":[],"words":[{"text":"We","start":4191.49,"end":4191.77},{"text":"should","start":4191.77,"end":4191.97},{"text":"also","start":4191.97,"end":4192.25},{"text":"strike","start":4192.25,"end":4192.65},{"text":"the","start":4192.65,"end":4192.93},{"text":"right","start":4192.93,"end":4193.21},{"text":"balance","start":4193.21,"end":4193.65},{"text":"between","start":4193.65,"end":4193.97},{"text":"regulating","start":4194.13,"end":4194.85},{"text":"and","start":4195.17,"end":4195.57},{"text":"protecting","start":4195.57,"end":4196.13},{"text":"legitimate","start":4196.13,"end":4196.65},{"text":"rights","start":4196.65,"end":4196.97},{"text":"of","start":4196.97,"end":4197.21},{"text":"countries","start":4197.21,"end":4197.49},{"text":"and","start":4198.16,"end":4198.28},{"text":"ensuring","start":4198.28,"end":4198.68},{"text":"that","start":4198.68,"end":4198.92},{"text":"we","start":4198.92,"end":4199.08},{"text":"do","start":4199.08,"end":4199.24},{"text":"not","start":4199.24,"end":4199.44},{"text":"create","start":4199.44,"end":4199.76},{"text":"unnecessary","start":4200.32,"end":4201.04},{"text":"hurdles","start":4201.28,"end":4201.96},{"text":"for","start":4201.96,"end":4202.2},{"text":"cross","start":4202.2,"end":4202.4},{"text":"border","start":4202.4,"end":4202.72},{"text":"trade","start":4202.72,"end":4202.96},{"text":"and","start":4202.96,"end":4203.16},{"text":"investments","start":4203.16,"end":4203.84},{"text":"which","start":4204.08,"end":4204.4},{"text":"are","start":4204.4,"end":4204.6},{"text":"the","start":4204.6,"end":4204.76},{"text":"very","start":4204.76,"end":4205},{"text":"foundations","start":4205,"end":4205.44},{"text":"for","start":4205.44,"end":4205.68},{"text":"economic","start":4205.68,"end":4206},{"text":"development","start":4206.08,"end":4206.48},{"text":"of","start":4206.48,"end":4206.76},{"text":"all","start":4206.76,"end":4206.96},{"text":"countries.","start":4206.96,"end":4207.28}]},{"text":"Success can only be achieved through concerted efforts among all of us as well as stakeholders, including the business community.","start":4208.24,"end":4216.96,"topics":[],"words":[{"text":"Success","start":4208.24,"end":4208.64},{"text":"can","start":4208.72,"end":4209},{"text":"only","start":4209,"end":4209.2},{"text":"be","start":4209.2,"end":4209.4},{"text":"achieved","start":4209.4,"end":4209.76},{"text":"through","start":4209.76,"end":4209.96},{"text":"concerted","start":4209.96,"end":4210.6},{"text":"efforts","start":4210.6,"end":4211.04},{"text":"among","start":4211.12,"end":4211.52},{"text":"all","start":4211.52,"end":4211.8},{"text":"of","start":4211.8,"end":4211.96},{"text":"us","start":4211.96,"end":4212.24},{"text":"as","start":4212.72,"end":4213.04},{"text":"well","start":4213.04,"end":4213.28},{"text":"as","start":4213.28,"end":4213.6},{"text":"stakeholders,","start":4214.16,"end":4214.88},{"text":"including","start":4214.96,"end":4215.36},{"text":"the","start":4215.76,"end":4216.08},{"text":"business","start":4216.08,"end":4216.4},{"text":"community.","start":4216.56,"end":4216.96}]},{"text":"Responsibility is a collective one.","start":4217.52,"end":4219.44,"topics":[],"words":[{"text":"Responsibility","start":4217.52,"end":4218.32},{"text":"is","start":4218.32,"end":4218.6},{"text":"a","start":4218.6,"end":4218.72},{"text":"collective","start":4218.72,"end":4219.12},{"text":"one.","start":4219.12,"end":4219.44}]},{"text":"We must each do our share.","start":4219.76,"end":4221.44,"topics":[],"words":[{"text":"We","start":4219.76,"end":4220.04},{"text":"must","start":4220.04,"end":4220.28},{"text":"each","start":4220.28,"end":4220.6},{"text":"do","start":4220.6,"end":4220.88},{"text":"our","start":4220.88,"end":4221.12},{"text":"share.","start":4221.12,"end":4221.44}]}]},{"sentences":[{"text":"So Mauritius looks forward to continue working with all the delegations, including the Africa Group, as we progress in developing the required rules.","start":4222.24,"end":4231.14,"topics":[],"words":[{"text":"So","start":4222.24,"end":4222.52},{"text":"Mauritius","start":4222.52,"end":4223.08},{"text":"looks","start":4223.08,"end":4223.36},{"text":"forward","start":4223.36,"end":4223.6},{"text":"to","start":4223.6,"end":4223.92},{"text":"continue","start":4223.92,"end":4224.24},{"text":"working","start":4224.32,"end":4224.68},{"text":"with","start":4224.68,"end":4225},{"text":"all","start":4225,"end":4225.24},{"text":"the","start":4225.24,"end":4225.4},{"text":"delegations,","start":4225.4,"end":4226.08},{"text":"including","start":4226.66,"end":4226.9},{"text":"the","start":4226.9,"end":4227.22},{"text":"Africa","start":4227.22,"end":4227.54},{"text":"Group,","start":4227.7,"end":4228.1},{"text":"as","start":4228.18,"end":4228.5},{"text":"we","start":4228.5,"end":4228.7},{"text":"progress","start":4228.7,"end":4229.14},{"text":"in","start":4229.22,"end":4229.54},{"text":"developing","start":4229.54,"end":4230.06},{"text":"the","start":4230.06,"end":4230.26},{"text":"required","start":4230.26,"end":4230.66},{"text":"rules.","start":4230.66,"end":4231.14}]},{"text":"Thank you.","start":4231.3,"end":4231.86,"topics":[],"words":[{"text":"Thank","start":4231.3,"end":4231.62},{"text":"you.","start":4231.62,"end":4231.86}]}]}],"speaker":{"name":null,"affiliation":"MUS","affiliation_full":"Mauritius","group":null,"function":"Representative"}},{"statement_number":47,"paragraphs":[{"sentences":[{"text":"Thank you.","start":4234.18,"end":4234.74,"topics":[],"words":[{"text":"Thank","start":4234.18,"end":4234.5},{"text":"you.","start":4234.5,"end":4234.74}]},{"text":"The representative of Mumbai Shorter Accountants Society.","start":4235.94,"end":4239.86,"topics":[],"words":[{"text":"The","start":4235.94,"end":4236.22},{"text":"representative","start":4236.22,"end":4236.82},{"text":"of","start":4236.82,"end":4237.14},{"text":"Mumbai","start":4237.14,"end":4237.58},{"text":"Shorter","start":4237.58,"end":4238.1},{"text":"Accountants","start":4238.1,"end":4238.82},{"text":"Society.","start":4239.3,"end":4239.86}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":48,"paragraphs":[{"sentences":[{"text":"Thank you.","start":4242.98,"end":4243.42,"topics":[],"words":[{"text":"Thank","start":4242.98,"end":4243.3},{"text":"you.","start":4243.3,"end":4243.42}]},{"text":"Chair I believe the gross basis of taxation is not as bad as it is made out to be.","start":4243.42,"end":4250.02,"topics":[],"words":[{"text":"Chair","start":4243.42,"end":4243.7},{"text":"I","start":4245.38,"end":4245.66},{"text":"believe","start":4245.66,"end":4245.86},{"text":"the","start":4245.86,"end":4246.06},{"text":"gross","start":4246.06,"end":4246.34},{"text":"basis","start":4246.34,"end":4246.66},{"text":"of","start":4246.66,"end":4246.78},{"text":"taxation","start":4246.78,"end":4247.3},{"text":"is","start":4247.38,"end":4247.7},{"text":"not","start":4247.7,"end":4248.02},{"text":"as","start":4248.02,"end":4248.38},{"text":"bad","start":4248.38,"end":4248.7},{"text":"as","start":4248.7,"end":4248.94},{"text":"it","start":4248.94,"end":4249.1},{"text":"is","start":4249.1,"end":4249.26},{"text":"made","start":4249.26,"end":4249.42},{"text":"out","start":4249.42,"end":4249.58},{"text":"to","start":4249.58,"end":4249.74},{"text":"be.","start":4249.74,"end":4250.02}]},{"text":"It's an accepted method of taxation of cross border transaction.","start":4250.5,"end":4254.12,"topics":[],"words":[{"text":"It's","start":4250.5,"end":4250.82},{"text":"an","start":4250.82,"end":4250.94},{"text":"accepted","start":4250.94,"end":4251.42},{"text":"method","start":4251.42,"end":4251.66},{"text":"of","start":4251.66,"end":4251.94},{"text":"taxation","start":4252.52,"end":4252.84},{"text":"of","start":4252.84,"end":4252.96},{"text":"cross","start":4252.96,"end":4253.16},{"text":"border","start":4253.16,"end":4253.48},{"text":"transaction.","start":4253.48,"end":4254.12}]},{"text":"It has prevailed in the tax duties for number of years as well as in the domestic law for the income like interest, royalties, fees for services.","start":4254.36,"end":4262.84,"topics":[],"words":[{"text":"It","start":4254.36,"end":4254.64},{"text":"has","start":4254.64,"end":4254.8},{"text":"prevailed","start":4254.8,"end":4255.24},{"text":"in","start":4255.24,"end":4255.32},{"text":"the","start":4255.32,"end":4255.4},{"text":"tax","start":4255.4,"end":4255.56},{"text":"duties","start":4255.56,"end":4256.12},{"text":"for","start":4256.12,"end":4256.48},{"text":"number","start":4256.48,"end":4256.72},{"text":"of","start":4256.72,"end":4256.88},{"text":"years","start":4256.88,"end":4257.12},{"text":"as","start":4257.12,"end":4257.36},{"text":"well","start":4257.36,"end":4257.52},{"text":"as","start":4257.52,"end":4257.64},{"text":"in","start":4257.64,"end":4257.72},{"text":"the","start":4257.72,"end":4257.84},{"text":"domestic","start":4257.84,"end":4258.24},{"text":"law","start":4258.24,"end":4258.52},{"text":"for","start":4258.92,"end":4259.32},{"text":"the","start":4259.48,"end":4259.76},{"text":"income","start":4259.76,"end":4260.12},{"text":"like","start":4260.12,"end":4260.44},{"text":"interest,","start":4261,"end":4261.4},{"text":"royalties,","start":4261.48,"end":4262.08},{"text":"fees","start":4262.08,"end":4262.4},{"text":"for","start":4262.4,"end":4262.56},{"text":"services.","start":4262.56,"end":4262.84}]},{"text":"Now one may argue that well, these are passive income and services is more of active income.","start":4263.4,"end":4270.84,"topics":[],"words":[{"text":"Now","start":4263.4,"end":4263.72},{"text":"one","start":4263.72,"end":4263.96},{"text":"may","start":4263.96,"end":4264.16},{"text":"argue","start":4264.16,"end":4264.56},{"text":"that","start":4264.56,"end":4264.92},{"text":"well,","start":4265.32,"end":4265.64},{"text":"these","start":4265.64,"end":4265.88},{"text":"are","start":4265.88,"end":4266.2},{"text":"passive","start":4266.36,"end":4267},{"text":"income","start":4267.4,"end":4267.96},{"text":"and","start":4268.359,"end":4268.76},{"text":"services","start":4268.92,"end":4269.32},{"text":"is","start":4269.4,"end":4269.68},{"text":"more","start":4269.68,"end":4269.84},{"text":"of","start":4269.84,"end":4270},{"text":"active","start":4270,"end":4270.32},{"text":"income.","start":4270.32,"end":4270.84}]}]},{"sentences":[{"text":"Now that issue can be handled by ensuring that the countries get into a detailed negotiations to determine what is the correct rate of taxation, what is the correct rate of gross basis taxation rate for the income.","start":4271.08,"end":4283.39,"topics":[],"words":[{"text":"Now","start":4271.08,"end":4271.36},{"text":"that","start":4271.36,"end":4271.56},{"text":"issue","start":4271.56,"end":4271.84},{"text":"can","start":4271.84,"end":4272.12},{"text":"be","start":4272.12,"end":4272.32},{"text":"handled","start":4272.32,"end":4272.76},{"text":"by","start":4272.76,"end":4273},{"text":"ensuring","start":4273,"end":4273.48},{"text":"that","start":4273.8,"end":4274.08},{"text":"the","start":4274.08,"end":4274.24},{"text":"countries","start":4274.24,"end":4274.52},{"text":"get","start":4274.92,"end":4275.2},{"text":"into","start":4275.2,"end":4275.4},{"text":"a","start":4275.4,"end":4275.56},{"text":"detailed","start":4275.56,"end":4276},{"text":"negotiations","start":4276,"end":4276.76},{"text":"to","start":4277.16,"end":4277.44},{"text":"determine","start":4277.44,"end":4277.84},{"text":"what","start":4277.84,"end":4278},{"text":"is","start":4278,"end":4278.16},{"text":"the","start":4278.16,"end":4278.28},{"text":"correct","start":4278.28,"end":4278.56},{"text":"rate","start":4278.56,"end":4278.72},{"text":"of","start":4278.72,"end":4278.88},{"text":"taxation,","start":4278.88,"end":4279.44},{"text":"what","start":4279.44,"end":4279.64},{"text":"is","start":4279.64,"end":4279.76},{"text":"the","start":4279.76,"end":4279.88},{"text":"correct","start":4279.88,"end":4280.04},{"text":"rate","start":4280.04,"end":4280.16},{"text":"of","start":4280.16,"end":4280.44},{"text":"gross","start":4280.51,"end":4280.75},{"text":"basis","start":4280.75,"end":4281.03},{"text":"taxation","start":4281.03,"end":4281.51},{"text":"rate","start":4281.51,"end":4281.87},{"text":"for","start":4282.35,"end":4282.67},{"text":"the","start":4282.67,"end":4282.87},{"text":"income.","start":4282.87,"end":4283.39}]},{"text":"So if the if the profit margin are considered to be lower, the rate of tax could also be lower.","start":4283.79,"end":4289.03,"topics":[],"words":[{"text":"So","start":4283.79,"end":4284.19},{"text":"if","start":4284.35,"end":4284.63},{"text":"the","start":4284.63,"end":4284.79},{"text":"if","start":4284.79,"end":4284.95},{"text":"the","start":4284.95,"end":4285.07},{"text":"profit","start":4285.07,"end":4285.39},{"text":"margin","start":4285.39,"end":4285.71},{"text":"are","start":4285.71,"end":4285.91},{"text":"considered","start":4285.91,"end":4286.35},{"text":"to","start":4286.35,"end":4286.43},{"text":"be","start":4286.43,"end":4286.55},{"text":"lower,","start":4286.55,"end":4286.99},{"text":"the","start":4287.07,"end":4287.35},{"text":"rate","start":4287.35,"end":4287.51},{"text":"of","start":4287.51,"end":4287.67},{"text":"tax","start":4287.67,"end":4287.95},{"text":"could","start":4288.11,"end":4288.39},{"text":"also","start":4288.39,"end":4288.59},{"text":"be","start":4288.59,"end":4288.75},{"text":"lower.","start":4288.75,"end":4289.03}]},{"text":"So that should avoid the risk of over taxation.","start":4289.03,"end":4292.99,"topics":[],"words":[{"text":"So","start":4289.03,"end":4289.31},{"text":"that","start":4289.63,"end":4289.91},{"text":"should","start":4289.91,"end":4290.19},{"text":"avoid","start":4290.83,"end":4291.31},{"text":"the","start":4291.31,"end":4291.51},{"text":"risk","start":4291.51,"end":4291.75},{"text":"of","start":4291.75,"end":4292.07},{"text":"over","start":4292.07,"end":4292.39},{"text":"taxation.","start":4292.39,"end":4292.99}]},{"text":"One may consider the possibility of maintaining some kind of a database which may give some guidance on what is the standardized profits generated by certain categories of services.","start":4293.47,"end":4306.8,"topics":[],"words":[{"text":"One","start":4293.47,"end":4293.75},{"text":"may","start":4293.75,"end":4293.99},{"text":"consider","start":4293.99,"end":4294.35},{"text":"the","start":4294.35,"end":4294.67},{"text":"possibility","start":4294.67,"end":4295.15},{"text":"of","start":4295.15,"end":4295.55},{"text":"maintaining","start":4296.83,"end":4297.35},{"text":"some","start":4297.35,"end":4297.51},{"text":"kind","start":4297.51,"end":4297.67},{"text":"of","start":4297.67,"end":4297.79},{"text":"a","start":4297.79,"end":4297.91},{"text":"database","start":4297.91,"end":4298.51},{"text":"which","start":4299.15,"end":4299.47},{"text":"may","start":4299.47,"end":4299.67},{"text":"give","start":4299.67,"end":4299.87},{"text":"some","start":4299.87,"end":4300.11},{"text":"guidance","start":4300.11,"end":4300.63},{"text":"on","start":4300.63,"end":4300.99},{"text":"what","start":4301.31,"end":4301.63},{"text":"is","start":4301.63,"end":4301.87},{"text":"the","start":4301.87,"end":4302.07},{"text":"standardized","start":4302.07,"end":4302.67},{"text":"profits","start":4302.91,"end":4303.55},{"text":"generated","start":4304.19,"end":4304.83},{"text":"by","start":4304.83,"end":4305.15},{"text":"certain","start":4305.15,"end":4305.39},{"text":"categories","start":4305.39,"end":4305.91},{"text":"of","start":4305.91,"end":4306.19},{"text":"services.","start":4306.56,"end":4306.8}]},{"text":"Alternative approach could be that the MNE may have the option of offering income to tax on a gross basis or on a net basis as it is considered in one of the UN modern articles.","start":4308.4,"end":4322.24,"topics":[],"words":[{"text":"Alternative","start":4308.4,"end":4309.04},{"text":"approach","start":4309.04,"end":4309.32},{"text":"could","start":4309.32,"end":4309.6},{"text":"be","start":4309.6,"end":4309.92},{"text":"that","start":4310.32,"end":4310.72},{"text":"the","start":4311.2,"end":4311.52},{"text":"MNE","start":4311.52,"end":4312.08},{"text":"may","start":4312.08,"end":4312.4},{"text":"have","start":4312.4,"end":4312.64},{"text":"the","start":4312.64,"end":4312.92},{"text":"option","start":4312.92,"end":4313.52},{"text":"of","start":4313.92,"end":4314.32},{"text":"offering","start":4314.4,"end":4314.96},{"text":"income","start":4314.96,"end":4315.24},{"text":"to","start":4315.24,"end":4315.4},{"text":"tax","start":4315.4,"end":4315.64},{"text":"on","start":4315.64,"end":4315.84},{"text":"a","start":4315.84,"end":4315.92},{"text":"gross","start":4315.92,"end":4316.24},{"text":"basis","start":4316.24,"end":4316.72},{"text":"or","start":4317.12,"end":4317.48},{"text":"on","start":4317.48,"end":4317.68},{"text":"a","start":4317.68,"end":4317.8},{"text":"net","start":4317.8,"end":4318.04},{"text":"basis","start":4318.04,"end":4318.56},{"text":"as","start":4318.72,"end":4319},{"text":"it","start":4319,"end":4319.16},{"text":"is","start":4319.16,"end":4319.44},{"text":"considered","start":4319.68,"end":4320.28},{"text":"in","start":4320.28,"end":4320.44},{"text":"one","start":4320.44,"end":4320.56},{"text":"of","start":4320.56,"end":4320.64},{"text":"the","start":4320.64,"end":4320.88},{"text":"UN","start":4320.96,"end":4321.28},{"text":"modern","start":4321.28,"end":4321.68},{"text":"articles.","start":4321.68,"end":4322.24}]}]},{"sentences":[{"text":"It should also be considered that the net business of taxation is not always easy In a cross border businesses.","start":4322.399,"end":4331.44,"topics":[],"words":[{"text":"It","start":4322.399,"end":4322.68},{"text":"should","start":4322.68,"end":4322.88},{"text":"also","start":4322.88,"end":4323.12},{"text":"be","start":4323.12,"end":4323.36},{"text":"considered","start":4323.36,"end":4323.92},{"text":"that","start":4323.92,"end":4324.24},{"text":"the","start":4325.04,"end":4325.36},{"text":"net","start":4325.36,"end":4325.6},{"text":"business","start":4325.6,"end":4325.84},{"text":"of","start":4325.84,"end":4326.04},{"text":"taxation","start":4326.04,"end":4326.48},{"text":"is","start":4327.36,"end":4327.64},{"text":"not","start":4327.64,"end":4327.84},{"text":"always","start":4327.84,"end":4328.12},{"text":"easy","start":4328.12,"end":4328.64},{"text":"In","start":4329.92,"end":4330.24},{"text":"a","start":4330.24,"end":4330.4},{"text":"cross","start":4330.4,"end":4330.6},{"text":"border","start":4330.6,"end":4330.88},{"text":"businesses.","start":4330.88,"end":4331.44}]},{"text":"Some certain expenses are incurred in the country of residence, certain in the country of source.","start":4331.6,"end":4335.93,"topics":[],"words":[{"text":"Some","start":4331.6,"end":4331.86},{"text":"certain","start":4332.01,"end":4332.17},{"text":"expenses","start":4332.17,"end":4332.57},{"text":"are","start":4332.57,"end":4332.69},{"text":"incurred","start":4332.69,"end":4333.05},{"text":"in","start":4333.05,"end":4333.13},{"text":"the","start":4333.13,"end":4333.21},{"text":"country","start":4333.21,"end":4333.37},{"text":"of","start":4333.37,"end":4333.57},{"text":"residence,","start":4333.57,"end":4334.01},{"text":"certain","start":4334.33,"end":4334.69},{"text":"in","start":4334.69,"end":4334.93},{"text":"the","start":4334.93,"end":4335.05},{"text":"country","start":4335.05,"end":4335.21},{"text":"of","start":4335.21,"end":4335.41},{"text":"source.","start":4335.41,"end":4335.93}]},{"text":"It becomes always difficult for officer to examine the validity of the expenses claim and also for the MNE to claim deduction or justify expenses in which it is claimed.","start":4336.33,"end":4347.13,"topics":[],"words":[{"text":"It","start":4336.33,"end":4336.61},{"text":"becomes","start":4336.61,"end":4336.93},{"text":"always","start":4336.93,"end":4337.17},{"text":"difficult","start":4337.17,"end":4337.69},{"text":"for","start":4337.69,"end":4338.09},{"text":"officer","start":4338.09,"end":4338.69},{"text":"to","start":4338.69,"end":4338.89},{"text":"examine","start":4338.89,"end":4339.53},{"text":"the","start":4339.77,"end":4340.01},{"text":"validity","start":4340.01,"end":4340.45},{"text":"of","start":4340.45,"end":4340.57},{"text":"the","start":4340.57,"end":4340.69},{"text":"expenses","start":4340.69,"end":4341.21},{"text":"claim","start":4341.21,"end":4341.53},{"text":"and","start":4341.85,"end":4342.13},{"text":"also","start":4342.13,"end":4342.33},{"text":"for","start":4342.33,"end":4342.53},{"text":"the","start":4342.53,"end":4342.69},{"text":"MNE","start":4342.69,"end":4343.21},{"text":"to","start":4343.53,"end":4343.93},{"text":"claim","start":4343.93,"end":4344.29},{"text":"deduction","start":4344.29,"end":4344.85},{"text":"or","start":4344.85,"end":4345.01},{"text":"justify","start":4345.01,"end":4345.41},{"text":"expenses","start":4345.41,"end":4346.05},{"text":"in","start":4346.05,"end":4346.29},{"text":"which","start":4346.29,"end":4346.45},{"text":"it","start":4346.45,"end":4346.57},{"text":"is","start":4346.57,"end":4346.69},{"text":"claimed.","start":4346.69,"end":4347.13}]},{"text":"So net visa of taxation has its own set of problems.","start":4347.21,"end":4351.53,"topics":[],"words":[{"text":"So","start":4347.21,"end":4347.49},{"text":"net","start":4347.49,"end":4347.73},{"text":"visa","start":4347.73,"end":4348.089},{"text":"of","start":4348.089,"end":4348.21},{"text":"taxation","start":4348.21,"end":4348.65},{"text":"has","start":4348.65,"end":4348.93},{"text":"its","start":4348.93,"end":4349.13},{"text":"own","start":4349.13,"end":4349.45},{"text":"set","start":4349.69,"end":4349.97},{"text":"of","start":4349.97,"end":4350.25},{"text":"problems.","start":4350.89,"end":4351.53}]},{"text":"Yet another approach could be to Simply accept the DSTS.","start":4351.93,"end":4356.65,"topics":[],"words":[{"text":"Yet","start":4351.93,"end":4352.25},{"text":"another","start":4352.25,"end":4352.57},{"text":"approach","start":4352.65,"end":4353.05},{"text":"could","start":4353.29,"end":4353.61},{"text":"be","start":4353.61,"end":4353.93},{"text":"to","start":4354.65,"end":4354.93},{"text":"Simply","start":4354.93,"end":4355.29},{"text":"accept","start":4355.29,"end":4355.57},{"text":"the","start":4355.57,"end":4355.85},{"text":"DSTS.","start":4355.85,"end":4356.65}]}]},{"sentences":[{"text":"Maybe more than 3040 countries have already invoked or levied DSTS by now.","start":4356.81,"end":4361.37,"topics":[],"words":[{"text":"Maybe","start":4356.81,"end":4357.25},{"text":"more","start":4357.25,"end":4357.41},{"text":"than","start":4357.41,"end":4357.57},{"text":"3040","start":4357.57,"end":4358.09},{"text":"countries","start":4358.09,"end":4358.41},{"text":"have","start":4358.41,"end":4358.69},{"text":"already","start":4358.69,"end":4358.97},{"text":"invoked","start":4359.45,"end":4359.89},{"text":"or","start":4359.89,"end":4360.01},{"text":"levied","start":4360.01,"end":4360.37},{"text":"DSTS","start":4360.37,"end":4360.93},{"text":"by","start":4360.93,"end":4361.09},{"text":"now.","start":4361.09,"end":4361.37}]},{"text":"If the country of residence starts giving credit for dsts that could be easier solution.","start":4361.61,"end":4366.81,"topics":[],"words":[{"text":"If","start":4361.61,"end":4361.93},{"text":"the","start":4361.93,"end":4362.13},{"text":"country","start":4362.13,"end":4362.37},{"text":"of","start":4362.37,"end":4362.61},{"text":"residence","start":4362.61,"end":4363.05},{"text":"starts","start":4363.05,"end":4363.45},{"text":"giving","start":4363.45,"end":4363.69},{"text":"credit","start":4363.69,"end":4364.05},{"text":"for","start":4364.05,"end":4364.21},{"text":"dsts","start":4364.21,"end":4364.97},{"text":"that","start":4365.21,"end":4365.49},{"text":"could","start":4365.49,"end":4365.61},{"text":"be","start":4365.61,"end":4365.85},{"text":"easier","start":4365.93,"end":4366.37},{"text":"solution.","start":4366.37,"end":4366.81}]},{"text":"So as of now broadly there are three Options go for simple gross basis or gross basis with the option of net basis taxation, adoption of MNE or acceptance of DSTs.","start":4367.37,"end":4378.97,"topics":[],"words":[{"text":"So","start":4367.37,"end":4367.61},{"text":"as","start":4367.61,"end":4367.73},{"text":"of","start":4367.73,"end":4367.93},{"text":"now","start":4367.93,"end":4368.25},{"text":"broadly","start":4368.25,"end":4368.77},{"text":"there","start":4368.77,"end":4368.93},{"text":"are","start":4368.93,"end":4369.09},{"text":"three","start":4369.09,"end":4369.29},{"text":"Options","start":4369.29,"end":4369.77},{"text":"go","start":4370.01,"end":4370.33},{"text":"for","start":4370.33,"end":4370.53},{"text":"simple","start":4370.53,"end":4370.85},{"text":"gross","start":4370.85,"end":4371.13},{"text":"basis","start":4371.13,"end":4371.61},{"text":"or","start":4371.85,"end":4372.21},{"text":"gross","start":4372.21,"end":4372.57},{"text":"basis","start":4372.57,"end":4372.85},{"text":"with","start":4372.85,"end":4373.01},{"text":"the","start":4373.01,"end":4373.13},{"text":"option","start":4373.13,"end":4373.41},{"text":"of","start":4373.41,"end":4373.69},{"text":"net","start":4373.85,"end":4374.17},{"text":"basis","start":4374.17,"end":4374.53},{"text":"taxation,","start":4374.53,"end":4375.13},{"text":"adoption","start":4375.69,"end":4376.17},{"text":"of","start":4376.17,"end":4376.29},{"text":"MNE","start":4376.29,"end":4376.73},{"text":"or","start":4376.89,"end":4377.21},{"text":"acceptance","start":4377.21,"end":4377.73},{"text":"of","start":4377.73,"end":4378.01},{"text":"DSTs.","start":4378.01,"end":4378.97}]},{"text":"It is said that whatever method is derived, it should be a future proof.","start":4380.09,"end":4385.13,"topics":[],"words":[{"text":"It","start":4380.09,"end":4380.37},{"text":"is","start":4380.37,"end":4380.65},{"text":"said","start":4380.65,"end":4381.05},{"text":"that","start":4381.13,"end":4381.49},{"text":"whatever","start":4381.49,"end":4382.01},{"text":"method","start":4382.01,"end":4382.45},{"text":"is","start":4382.45,"end":4382.61},{"text":"derived,","start":4382.61,"end":4383.13},{"text":"it","start":4383.29,"end":4383.57},{"text":"should","start":4383.57,"end":4383.77},{"text":"be","start":4383.77,"end":4384.05},{"text":"a","start":4384.05,"end":4384.33},{"text":"future","start":4384.33,"end":4384.65},{"text":"proof.","start":4384.65,"end":4385.13}]},{"text":"Now it may be very difficult to determine what's going to the business model after five years.","start":4385.94,"end":4391.46,"topics":[],"words":[{"text":"Now","start":4385.94,"end":4386.18},{"text":"it","start":4386.26,"end":4386.54},{"text":"may","start":4386.54,"end":4386.7},{"text":"be","start":4386.7,"end":4386.86},{"text":"very","start":4386.86,"end":4387.06},{"text":"difficult","start":4387.06,"end":4387.46},{"text":"to","start":4387.46,"end":4387.74},{"text":"determine","start":4387.74,"end":4388.5},{"text":"what's","start":4388.66,"end":4389.1},{"text":"going","start":4389.1,"end":4389.26},{"text":"to","start":4389.26,"end":4389.38},{"text":"the","start":4389.38,"end":4389.5},{"text":"business","start":4389.5,"end":4389.7},{"text":"model","start":4389.7,"end":4390.02},{"text":"after","start":4390.02,"end":4390.34},{"text":"five","start":4390.74,"end":4391.1},{"text":"years.","start":4391.1,"end":4391.46}]}]},{"sentences":[{"text":"Now that issue can be settled by ensuring that maybe at a regular interval, say every five years, the business models are re examined and that becomes the mandate of the committee or a part of the protocol itself and new methods are determined.","start":4391.94,"end":4406.5,"topics":[],"words":[{"text":"Now","start":4391.94,"end":4392.22},{"text":"that","start":4392.22,"end":4392.38},{"text":"issue","start":4392.38,"end":4392.58},{"text":"can","start":4392.58,"end":4392.74},{"text":"be","start":4392.74,"end":4392.86},{"text":"settled","start":4392.86,"end":4393.3},{"text":"by","start":4394.42,"end":4394.7},{"text":"ensuring","start":4394.7,"end":4395.14},{"text":"that","start":4395.14,"end":4395.54},{"text":"maybe","start":4395.94,"end":4396.38},{"text":"at","start":4396.38,"end":4396.54},{"text":"a","start":4396.54,"end":4396.7},{"text":"regular","start":4396.7,"end":4396.98},{"text":"interval,","start":4396.98,"end":4397.38},{"text":"say","start":4397.38,"end":4397.58},{"text":"every","start":4397.58,"end":4397.82},{"text":"five","start":4397.82,"end":4398.1},{"text":"years,","start":4398.1,"end":4398.42},{"text":"the","start":4398.66,"end":4398.94},{"text":"business","start":4398.94,"end":4399.22},{"text":"models","start":4399.22,"end":4399.62},{"text":"are","start":4399.62,"end":4399.82},{"text":"re","start":4399.82,"end":4400.02},{"text":"examined","start":4400.02,"end":4400.58},{"text":"and","start":4400.74,"end":4401.02},{"text":"that","start":4401.02,"end":4401.219},{"text":"becomes","start":4401.219,"end":4401.54},{"text":"the","start":4401.54,"end":4401.66},{"text":"mandate","start":4401.66,"end":4401.98},{"text":"of","start":4401.98,"end":4402.1},{"text":"the","start":4402.1,"end":4402.18},{"text":"committee","start":4402.18,"end":4402.38},{"text":"or","start":4402.38,"end":4402.62},{"text":"a","start":4402.62,"end":4402.78},{"text":"part","start":4402.78,"end":4402.94},{"text":"of","start":4402.94,"end":4403.22},{"text":"the","start":4403.38,"end":4403.66},{"text":"protocol","start":4403.66,"end":4404.14},{"text":"itself","start":4404.14,"end":4404.58},{"text":"and","start":4404.74,"end":4405.02},{"text":"new","start":4405.02,"end":4405.22},{"text":"methods","start":4405.22,"end":4405.62},{"text":"are","start":4405.62,"end":4405.78},{"text":"determined.","start":4405.78,"end":4406.5}]},{"text":"So these are my broad comments.","start":4406.66,"end":4407.94,"topics":[],"words":[{"text":"So","start":4406.66,"end":4406.94},{"text":"these","start":4406.94,"end":4407.1},{"text":"are","start":4407.1,"end":4407.26},{"text":"my","start":4407.26,"end":4407.42},{"text":"broad","start":4407.42,"end":4407.62},{"text":"comments.","start":4407.62,"end":4407.94}]},{"text":"These are three methods which I could think of and I'm sure collectively this committee and this room will certainly come up with more methods.","start":4408.18,"end":4414.91,"topics":[],"words":[{"text":"These","start":4408.18,"end":4408.46},{"text":"are","start":4408.46,"end":4408.74},{"text":"three","start":4408.82,"end":4409.14},{"text":"methods","start":4409.14,"end":4409.54},{"text":"which","start":4409.54,"end":4409.66},{"text":"I","start":4409.66,"end":4409.82},{"text":"could","start":4409.82,"end":4410.02},{"text":"think","start":4410.02,"end":4410.22},{"text":"of","start":4410.22,"end":4410.5},{"text":"and","start":4410.83,"end":4410.91},{"text":"I'm","start":4410.91,"end":4411.07},{"text":"sure","start":4411.07,"end":4411.23},{"text":"collectively","start":4411.23,"end":4411.87},{"text":"this","start":4412.03,"end":4412.35},{"text":"committee","start":4412.35,"end":4412.67},{"text":"and","start":4412.67,"end":4412.95},{"text":"this","start":4412.95,"end":4413.11},{"text":"room","start":4413.11,"end":4413.27},{"text":"will","start":4413.27,"end":4413.43},{"text":"certainly","start":4413.43,"end":4413.83},{"text":"come","start":4413.83,"end":4413.99},{"text":"up","start":4413.99,"end":4414.11},{"text":"with","start":4414.11,"end":4414.23},{"text":"more","start":4414.23,"end":4414.39},{"text":"methods.","start":4414.39,"end":4414.91}]},{"text":"Thank you.","start":4414.91,"end":4415.39,"topics":[],"words":[{"text":"Thank","start":4414.91,"end":4415.15},{"text":"you.","start":4415.15,"end":4415.39}]}]}],"speaker":{"name":null,"affiliation":"Mumbai Chartered Accountants Society","affiliation_full":"Mumbai Chartered Accountants Society","group":null,"function":"Representative"}},{"statement_number":49,"paragraphs":[{"sentences":[{"text":"Thank you. Thank you.","start":4418.99,"end":4420.59,"topics":[],"words":[{"text":"Thank","start":4418.99,"end":4419.35},{"text":"you.","start":4419.35,"end":4419.63},{"text":"Thank","start":4420.03,"end":4420.35},{"text":"you.","start":4420.35,"end":4420.59}]},{"text":"Thanks.","start":4421.47,"end":4421.95,"topics":[],"words":[{"text":"Thanks.","start":4421.47,"end":4421.95}]},{"text":"Delegate of Tanzania thank you, Mr.","start":4421.95,"end":4425.95,"topics":[],"words":[{"text":"Delegate","start":4421.95,"end":4422.31},{"text":"of","start":4422.31,"end":4422.47},{"text":"Tanzania","start":4422.47,"end":4423.23},{"text":"thank","start":4425.23,"end":4425.59},{"text":"you,","start":4425.59,"end":4425.71},{"text":"Mr.","start":4425.71,"end":4425.95}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":50,"paragraphs":[{"sentences":[{"text":"Chair. The United Republic of Tanzania fully alliance with the statement delivered by Ghana on behalf of the Afghan group and with the interventions made by Nigeria and the other delegates.","start":4425.95,"end":4437.07,"topics":[],"words":[{"text":"Chair.","start":4425.95,"end":4426.27},{"text":"The","start":4426.91,"end":4427.19},{"text":"United","start":4427.19,"end":4427.39},{"text":"Republic","start":4427.39,"end":4427.87},{"text":"of","start":4427.87,"end":4428.03},{"text":"Tanzania","start":4428.03,"end":4428.59},{"text":"fully","start":4428.59,"end":4428.91},{"text":"alliance","start":4428.91,"end":4429.39},{"text":"with","start":4429.39,"end":4429.71},{"text":"the","start":4429.71,"end":4429.87},{"text":"statement","start":4429.87,"end":4430.11},{"text":"delivered","start":4430.27,"end":4430.79},{"text":"by","start":4430.79,"end":4431.03},{"text":"Ghana","start":4431.03,"end":4431.71},{"text":"on","start":4431.95,"end":4432.23},{"text":"behalf","start":4432.23,"end":4432.55},{"text":"of","start":4432.55,"end":4432.67},{"text":"the","start":4432.67,"end":4432.79},{"text":"Afghan","start":4432.79,"end":4433.19},{"text":"group","start":4433.19,"end":4433.47},{"text":"and","start":4434.03,"end":4434.35},{"text":"with","start":4434.35,"end":4434.55},{"text":"the","start":4434.55,"end":4434.71},{"text":"interventions","start":4434.71,"end":4435.23},{"text":"made","start":4435.23,"end":4435.51},{"text":"by","start":4435.51,"end":4435.75},{"text":"Nigeria","start":4435.75,"end":4436.15},{"text":"and","start":4436.15,"end":4436.27},{"text":"the","start":4436.27,"end":4436.39},{"text":"other","start":4436.39,"end":4436.55},{"text":"delegates.","start":4436.55,"end":4437.07}]},{"text":"Mr. Chair, on WE Extreme 2, we strongly support an ambitious and future proof protocol on taxation of income from cross border services.","start":4437.89,"end":4447.81,"topics":[],"words":[{"text":"Mr.","start":4437.89,"end":4438.13},{"text":"Chair,","start":4438.13,"end":4438.45},{"text":"on","start":4439.49,"end":4439.77},{"text":"WE","start":4439.77,"end":4440.094},{"text":"Extreme","start":4440.166,"end":4440.454},{"text":"2,","start":4440.526,"end":4440.85},{"text":"we","start":4441.41,"end":4441.73},{"text":"strongly","start":4441.73,"end":4442.21},{"text":"support","start":4442.21,"end":4442.53},{"text":"an","start":4442.93,"end":4443.21},{"text":"ambitious","start":4443.21,"end":4443.65},{"text":"and","start":4443.65,"end":4443.89},{"text":"future","start":4443.89,"end":4444.17},{"text":"proof","start":4444.17,"end":4444.61},{"text":"protocol","start":4444.61,"end":4445.17},{"text":"on","start":4445.41,"end":4445.73},{"text":"taxation","start":4445.73,"end":4446.21},{"text":"of","start":4446.21,"end":4446.41},{"text":"income","start":4446.41,"end":4446.73},{"text":"from","start":4446.73,"end":4446.93},{"text":"cross","start":4446.93,"end":4447.17},{"text":"border","start":4447.17,"end":4447.49},{"text":"services.","start":4447.49,"end":4447.81}]},{"text":"This must include traditional digital and emerging services.","start":4448.69,"end":4452.29,"topics":[],"words":[{"text":"This","start":4448.69,"end":4449.01},{"text":"must","start":4449.01,"end":4449.25},{"text":"include","start":4449.25,"end":4449.57},{"text":"traditional","start":4449.97,"end":4450.69},{"text":"digital","start":4450.69,"end":4451.09},{"text":"and","start":4451.17,"end":4451.53},{"text":"emerging","start":4451.53,"end":4452.01},{"text":"services.","start":4452.01,"end":4452.29}]}]},{"sentences":[{"text":"Mr. Chair, our tax rules must reflect the reality that today's businesses can generate substantial income from our markets without any physical presence where value is created in Tanzania, tax should be paid in Tanzania.","start":4453.09,"end":4469.11,"topics":[],"words":[{"text":"Mr.","start":4453.09,"end":4453.49},{"text":"Chair,","start":4453.49,"end":4453.81},{"text":"our","start":4453.81,"end":4454.09},{"text":"tax","start":4454.09,"end":4454.33},{"text":"rules","start":4454.33,"end":4454.73},{"text":"must","start":4454.73,"end":4455.05},{"text":"reflect","start":4455.05,"end":4455.65},{"text":"the","start":4455.81,"end":4456.09},{"text":"reality","start":4456.09,"end":4456.65},{"text":"that","start":4456.65,"end":4457.01},{"text":"today's","start":4457.49,"end":4458.09},{"text":"businesses","start":4458.09,"end":4458.69},{"text":"can","start":4458.77,"end":4459.09},{"text":"generate","start":4459.09,"end":4459.65},{"text":"substantial","start":4459.65,"end":4460.37},{"text":"income","start":4460.37,"end":4460.85},{"text":"from","start":4461.01,"end":4461.33},{"text":"our","start":4461.33,"end":4461.57},{"text":"markets","start":4461.57,"end":4462.01},{"text":"without","start":4462.01,"end":4462.29},{"text":"any","start":4462.37,"end":4462.73},{"text":"physical","start":4462.73,"end":4463.17},{"text":"presence","start":4463.17,"end":4463.65},{"text":"where","start":4464.63,"end":4464.83},{"text":"value","start":4464.83,"end":4465.15},{"text":"is","start":4465.15,"end":4465.43},{"text":"created","start":4465.43,"end":4465.91},{"text":"in","start":4466.15,"end":4466.43},{"text":"Tanzania,","start":4466.43,"end":4467.11},{"text":"tax","start":4467.19,"end":4467.59},{"text":"should","start":4467.59,"end":4467.87},{"text":"be","start":4467.87,"end":4468.03},{"text":"paid","start":4468.03,"end":4468.27},{"text":"in","start":4468.27,"end":4468.43},{"text":"Tanzania.","start":4468.43,"end":4469.11}]},{"text":"For this reason, Mr. Chair, we support simple and effective rules such as gross basis withholding taxes when no physical presence exists.","start":4469.83,"end":4477.99,"topics":[],"words":[{"text":"For","start":4469.83,"end":4470.11},{"text":"this","start":4470.11,"end":4470.31},{"text":"reason,","start":4470.31,"end":4470.63},{"text":"Mr.","start":4470.63,"end":4470.99},{"text":"Chair,","start":4470.99,"end":4471.19},{"text":"we","start":4471.19,"end":4471.39},{"text":"support","start":4471.39,"end":4471.67},{"text":"simple","start":4471.83,"end":4472.31},{"text":"and","start":4472.31,"end":4472.51},{"text":"effective","start":4472.51,"end":4472.95},{"text":"rules","start":4472.95,"end":4473.35},{"text":"such","start":4473.83,"end":4474.11},{"text":"as","start":4474.11,"end":4474.31},{"text":"gross","start":4474.31,"end":4474.59},{"text":"basis","start":4474.59,"end":4474.99},{"text":"withholding","start":4474.99,"end":4475.43},{"text":"taxes","start":4475.43,"end":4475.91},{"text":"when","start":4476.31,"end":4476.63},{"text":"no","start":4476.63,"end":4476.87},{"text":"physical","start":4476.87,"end":4477.23},{"text":"presence","start":4477.23,"end":4477.59},{"text":"exists.","start":4477.59,"end":4477.99}]},{"text":"We also see volume drawing from the UN Model Tax Convention Articles 12 AA, 12B and 12C.","start":4479.11,"end":4488.63,"topics":[],"words":[{"text":"We","start":4479.11,"end":4479.39},{"text":"also","start":4479.39,"end":4479.67},{"text":"see","start":4479.749,"end":4480.11},{"text":"volume","start":4480.11,"end":4480.63},{"text":"drawing","start":4480.63,"end":4481.11},{"text":"from","start":4481.19,"end":4481.47},{"text":"the","start":4481.47,"end":4481.63},{"text":"UN","start":4481.63,"end":4481.91},{"text":"Model","start":4481.99,"end":4482.51},{"text":"Tax","start":4482.51,"end":4482.71},{"text":"Convention","start":4482.71,"end":4483.35},{"text":"Articles","start":4483.83,"end":4484.63},{"text":"12","start":4484.71,"end":4485.43},{"text":"AA,","start":4485.59,"end":4486.23},{"text":"12B","start":4486.39,"end":4487.11},{"text":"and","start":4487.67,"end":4487.99},{"text":"12C.","start":4487.99,"end":4488.63}]}]},{"sentences":[{"text":"We should lay the balance taxing rights between source and resident states.","start":4494,"end":4498.4,"topics":[],"words":[{"text":"We","start":4494,"end":4494.12},{"text":"should","start":4494.12,"end":4494.32},{"text":"lay","start":4494.32,"end":4494.56},{"text":"the","start":4494.56,"end":4494.8},{"text":"balance","start":4495.04,"end":4495.6},{"text":"taxing","start":4495.68,"end":4496.2},{"text":"rights","start":4496.2,"end":4496.48},{"text":"between","start":4496.48,"end":4496.84},{"text":"source","start":4496.84,"end":4497.4},{"text":"and","start":4497.4,"end":4497.64},{"text":"resident","start":4497.64,"end":4498.04},{"text":"states.","start":4498.04,"end":4498.4}]},{"text":"The protocol should also help overcome outdated treaty restrictions.","start":4498.96,"end":4504.8,"topics":[],"words":[{"text":"The","start":4498.96,"end":4499.24},{"text":"protocol","start":4499.24,"end":4499.92},{"text":"should","start":4499.92,"end":4500.24},{"text":"also","start":4500.24,"end":4500.56},{"text":"help","start":4500.56,"end":4500.96},{"text":"overcome","start":4502.24,"end":4502.84},{"text":"outdated","start":4502.84,"end":4503.4},{"text":"treaty","start":4503.4,"end":4504},{"text":"restrictions.","start":4504,"end":4504.8}]},{"text":"It must also include strong anti avoidance rules and ensure that the tax burden is not shifted to consumers.","start":4505.36,"end":4513.04,"topics":[],"words":[{"text":"It","start":4505.36,"end":4505.68},{"text":"must","start":4505.68,"end":4505.96},{"text":"also","start":4505.96,"end":4506.24},{"text":"include","start":4506.24,"end":4506.56},{"text":"strong","start":4506.72,"end":4507.12},{"text":"anti","start":4507.28,"end":4507.8},{"text":"avoidance","start":4507.8,"end":4508.48},{"text":"rules","start":4508.48,"end":4509.04},{"text":"and","start":4509.2,"end":4509.52},{"text":"ensure","start":4509.52,"end":4509.84},{"text":"that","start":4509.84,"end":4510.24},{"text":"the","start":4510.32,"end":4510.64},{"text":"tax","start":4510.64,"end":4510.88},{"text":"burden","start":4510.88,"end":4511.32},{"text":"is","start":4511.32,"end":4511.48},{"text":"not","start":4511.48,"end":4511.72},{"text":"shifted","start":4511.72,"end":4512.24},{"text":"to","start":4512.24,"end":4512.48},{"text":"consumers.","start":4512.48,"end":4513.04}]},{"text":"On Wexim3 Mr. Chair, we welcome the recognition of barriers developing countries face in preventing and resolving tax disputes, especially capacity gaps and asymmetries in treaty networks.","start":4513.76,"end":4527.99,"topics":[],"words":[{"text":"On","start":4513.76,"end":4514.16},{"text":"Wexim3","start":4514.72,"end":4515.188},{"text":"Mr.","start":4515.292,"end":4515.76},{"text":"Chair,","start":4515.76,"end":4516.04},{"text":"we","start":4516.04,"end":4516.28},{"text":"welcome","start":4516.28,"end":4516.68},{"text":"the","start":4516.68,"end":4516.96},{"text":"recognition","start":4517.19,"end":4517.67},{"text":"of","start":4517.67,"end":4517.87},{"text":"barriers","start":4517.87,"end":4518.39},{"text":"developing","start":4518.95,"end":4519.59},{"text":"countries","start":4519.59,"end":4519.91},{"text":"face","start":4520.07,"end":4520.39},{"text":"in","start":4520.39,"end":4520.63},{"text":"preventing","start":4520.63,"end":4521.31},{"text":"and","start":4521.31,"end":4521.55},{"text":"resolving","start":4521.55,"end":4521.95},{"text":"tax","start":4521.95,"end":4522.31},{"text":"disputes,","start":4522.31,"end":4522.95},{"text":"especially","start":4523.27,"end":4523.67},{"text":"capacity","start":4523.75,"end":4524.35},{"text":"gaps","start":4524.35,"end":4524.67},{"text":"and","start":4524.67,"end":4525.03},{"text":"asymmetries","start":4525.75,"end":4526.55},{"text":"in","start":4526.55,"end":4526.83},{"text":"treaty","start":4526.83,"end":4527.35},{"text":"networks.","start":4527.35,"end":4527.99}]}]},{"sentences":[{"text":"The focus should remain on cross border disputes with optional best practices for domestic disputes where linked.","start":4528.55,"end":4536.71,"topics":[],"words":[{"text":"The","start":4528.55,"end":4528.87},{"text":"focus","start":4528.87,"end":4529.19},{"text":"should","start":4529.27,"end":4529.59},{"text":"remain","start":4529.59,"end":4529.95},{"text":"on","start":4529.95,"end":4530.15},{"text":"cross","start":4530.15,"end":4530.43},{"text":"border","start":4530.43,"end":4530.79},{"text":"disputes","start":4530.79,"end":4531.35},{"text":"with","start":4531.59,"end":4531.95},{"text":"optional","start":4531.95,"end":4532.47},{"text":"best","start":4532.95,"end":4533.269},{"text":"practices","start":4533.269,"end":4533.83},{"text":"for","start":4534.07,"end":4534.35},{"text":"domestic","start":4534.35,"end":4534.83},{"text":"disputes","start":4534.83,"end":4535.35},{"text":"where","start":4535.75,"end":4536.11},{"text":"linked.","start":4536.11,"end":4536.71}]},{"text":"On international tax issues, we strongly oppose to importing trade or investment style arbitration models including arbitration which have historically disadvantages developing countries including Tanzania.","start":4536.95,"end":4552.01,"topics":[],"words":[{"text":"On","start":4536.95,"end":4537.27},{"text":"international","start":4537.27,"end":4537.59},{"text":"tax","start":4537.67,"end":4538.03},{"text":"issues,","start":4538.03,"end":4538.39},{"text":"we","start":4539.27,"end":4539.59},{"text":"strongly","start":4539.59,"end":4539.99},{"text":"oppose","start":4539.99,"end":4540.47},{"text":"to","start":4541.11,"end":4541.39},{"text":"importing","start":4541.39,"end":4541.91},{"text":"trade","start":4541.91,"end":4542.19},{"text":"or","start":4542.19,"end":4542.43},{"text":"investment","start":4542.43,"end":4542.71},{"text":"style","start":4542.87,"end":4543.27},{"text":"arbitration","start":4543.27,"end":4543.87},{"text":"models","start":4543.87,"end":4544.39},{"text":"including","start":4545.85,"end":4546.09},{"text":"arbitration","start":4546.09,"end":4546.81},{"text":"which","start":4547.61,"end":4547.93},{"text":"have","start":4547.93,"end":4548.17},{"text":"historically","start":4548.17,"end":4548.81},{"text":"disadvantages","start":4548.97,"end":4549.85},{"text":"developing","start":4549.93,"end":4550.53},{"text":"countries","start":4550.53,"end":4550.81},{"text":"including","start":4550.81,"end":4551.21},{"text":"Tanzania.","start":4551.21,"end":4552.01}]},{"text":"Mr. Chair, Tanzania is committed to working with all member states to deliver protocols that are fair, simple and effective and that genuinely enhance our ability to mobilize the domestic revenue.","start":4552.57,"end":4566.93,"topics":[],"words":[{"text":"Mr.","start":4552.57,"end":4552.97},{"text":"Chair,","start":4552.97,"end":4553.29},{"text":"Tanzania","start":4553.45,"end":4554.13},{"text":"is","start":4554.13,"end":4554.25},{"text":"committed","start":4554.25,"end":4554.57},{"text":"to","start":4554.57,"end":4554.77},{"text":"working","start":4554.77,"end":4555.05},{"text":"with","start":4555.61,"end":4555.97},{"text":"all","start":4555.97,"end":4556.25},{"text":"member","start":4556.25,"end":4556.49},{"text":"states","start":4556.49,"end":4556.81},{"text":"to","start":4556.81,"end":4557.09},{"text":"deliver","start":4557.09,"end":4557.37},{"text":"protocols","start":4557.45,"end":4558.13},{"text":"that","start":4558.13,"end":4558.33},{"text":"are","start":4558.33,"end":4558.57},{"text":"fair,","start":4558.57,"end":4558.89},{"text":"simple","start":4559.53,"end":4560.01},{"text":"and","start":4560.01,"end":4560.21},{"text":"effective","start":4560.21,"end":4560.889},{"text":"and","start":4561.37,"end":4561.65},{"text":"that","start":4561.65,"end":4561.93},{"text":"genuinely","start":4562.01,"end":4562.65},{"text":"enhance","start":4563.37,"end":4563.97},{"text":"our","start":4563.97,"end":4564.29},{"text":"ability","start":4564.29,"end":4564.73},{"text":"to","start":4564.89,"end":4565.17},{"text":"mobilize","start":4565.17,"end":4565.73},{"text":"the","start":4565.73,"end":4565.89},{"text":"domestic","start":4565.89,"end":4566.37},{"text":"revenue.","start":4566.37,"end":4566.93}]},{"text":"Thank you, Mr.","start":4566.93,"end":4567.61,"topics":[],"words":[{"text":"Thank","start":4566.93,"end":4567.21},{"text":"you,","start":4567.21,"end":4567.33},{"text":"Mr.","start":4567.33,"end":4567.61}]}]},{"sentences":[{"text":"Chair.","start":4567.61,"end":4567.93,"topics":[],"words":[{"text":"Chair.","start":4567.61,"end":4567.93}]}]}],"speaker":{"name":null,"affiliation":"TZA","affiliation_full":"United Republic of Tanzania","group":null,"function":"Representative"}},{"statement_number":51,"paragraphs":[{"sentences":[{"text":"Thank you.","start":4575.22,"end":4575.7,"topics":[],"words":[{"text":"Thank","start":4575.22,"end":4575.42},{"text":"you.","start":4575.42,"end":4575.7}]},{"text":"Distinguished delegate of Contevore.","start":4575.7,"end":4577.7,"topics":[],"words":[{"text":"Distinguished","start":4575.7,"end":4576.38},{"text":"delegate","start":4576.38,"end":4576.86},{"text":"of","start":4576.86,"end":4577.02},{"text":"Contevore.","start":4577.02,"end":4577.7}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":52,"paragraphs":[{"sentences":[{"text":"Thank you. Chairman Kurt d' Ivoire strongly supports the statement of the African group which was delivered by Ghana.","start":4584.9,"end":4595.78,"topics":[],"words":[{"text":"Thank","start":4584.9,"end":4585.26},{"text":"you.","start":4585.26,"end":4585.5},{"text":"Chairman","start":4585.5,"end":4586.02},{"text":"Kurt","start":4589.38,"end":4589.82},{"text":"d'","start":4589.82,"end":4589.98},{"text":"Ivoire","start":4589.98,"end":4590.42},{"text":"strongly","start":4590.82,"end":4591.42},{"text":"supports","start":4591.42,"end":4592.18},{"text":"the","start":4592.66,"end":4593.02},{"text":"statement","start":4593.02,"end":4593.38},{"text":"of","start":4593.38,"end":4593.62},{"text":"the","start":4593.62,"end":4593.74},{"text":"African","start":4593.74,"end":4594.22},{"text":"group","start":4594.22,"end":4594.42},{"text":"which","start":4594.42,"end":4594.62},{"text":"was","start":4594.62,"end":4594.78},{"text":"delivered","start":4594.78,"end":4595.14},{"text":"by","start":4595.14,"end":4595.22},{"text":"Ghana.","start":4595.22,"end":4595.78}]},{"text":"We also would like to align with the statement of the delegation of Nigeria and Tanzania.","start":4597.02,"end":4602.78,"topics":[],"words":[{"text":"We","start":4597.02,"end":4597.18},{"text":"also","start":4597.18,"end":4597.46},{"text":"would","start":4597.46,"end":4597.7},{"text":"like","start":4597.7,"end":4597.82},{"text":"to","start":4597.82,"end":4597.94},{"text":"align","start":4597.94,"end":4598.34},{"text":"with","start":4598.34,"end":4598.58},{"text":"the","start":4598.58,"end":4598.82},{"text":"statement","start":4598.82,"end":4599.18},{"text":"of","start":4600.06,"end":4600.38},{"text":"the","start":4600.38,"end":4600.58},{"text":"delegation","start":4600.58,"end":4600.98},{"text":"of","start":4600.98,"end":4601.14},{"text":"Nigeria","start":4601.14,"end":4601.78},{"text":"and","start":4601.78,"end":4602.06},{"text":"Tanzania.","start":4602.06,"end":4602.78}]},{"text":"I'd like to address Protocol 1 first on taxation for cross border services.","start":4604.54,"end":4611.5,"topics":[],"words":[{"text":"I'd","start":4604.54,"end":4604.9},{"text":"like","start":4604.9,"end":4605.18},{"text":"to","start":4605.58,"end":4605.86},{"text":"address","start":4605.86,"end":4606.14},{"text":"Protocol","start":4606.14,"end":4606.66},{"text":"1","start":4606.66,"end":4606.9},{"text":"first","start":4606.9,"end":4607.26},{"text":"on","start":4607.9,"end":4608.3},{"text":"taxation","start":4608.78,"end":4609.58},{"text":"for","start":4609.58,"end":4609.98},{"text":"cross","start":4609.98,"end":4610.46},{"text":"border","start":4610.54,"end":4611.02},{"text":"services.","start":4611.1,"end":4611.5}]},{"text":"Cote Dufois believes That given the erosion of fiscal receipts linked to the digitalisation of activities and the failings of current rules to ensure equitable taxation of such activities that it is important to recognize which countries that countries have exclusive rights for taxation of revenue when it happens in situ for cross border services, including digital services provided without a physical presence.","start":4612.78,"end":4644.79,"topics":[],"words":[{"text":"Cote","start":4612.78,"end":4613.1},{"text":"Dufois","start":4613.1,"end":4613.62},{"text":"believes","start":4613.62,"end":4613.94},{"text":"That","start":4613.94,"end":4614.18},{"text":"given","start":4614.18,"end":4614.46},{"text":"the","start":4614.46,"end":4614.66},{"text":"erosion","start":4614.66,"end":4615.1},{"text":"of","start":4615.1,"end":4615.42},{"text":"fiscal","start":4615.5,"end":4615.98},{"text":"receipts","start":4615.98,"end":4616.5},{"text":"linked","start":4616.5,"end":4616.78},{"text":"to","start":4616.78,"end":4616.86},{"text":"the","start":4616.86,"end":4616.94},{"text":"digitalisation","start":4616.94,"end":4617.54},{"text":"of","start":4617.54,"end":4617.7},{"text":"activities","start":4617.7,"end":4618.14},{"text":"and","start":4618.3,"end":4618.7},{"text":"the","start":4618.7,"end":4619.1},{"text":"failings","start":4619.34,"end":4619.9},{"text":"of","start":4620.14,"end":4620.5},{"text":"current","start":4620.5,"end":4620.82},{"text":"rules","start":4620.82,"end":4621.14},{"text":"to","start":4621.14,"end":4621.36},{"text":"ensure","start":4621.67,"end":4621.91},{"text":"equitable","start":4621.99,"end":4622.59},{"text":"taxation","start":4622.59,"end":4623.11},{"text":"of","start":4623.11,"end":4623.43},{"text":"such","start":4623.51,"end":4623.83},{"text":"activities","start":4623.83,"end":4624.47},{"text":"that","start":4627.75,"end":4628.15},{"text":"it","start":4628.15,"end":4628.43},{"text":"is","start":4628.43,"end":4628.59},{"text":"important","start":4628.59,"end":4628.87},{"text":"to","start":4629.03,"end":4629.43},{"text":"recognize","start":4629.91,"end":4630.71},{"text":"which","start":4631.03,"end":4631.39},{"text":"countries","start":4631.39,"end":4631.75},{"text":"that","start":4633.19,"end":4633.55},{"text":"countries","start":4633.55,"end":4633.91},{"text":"have","start":4633.91,"end":4634.19},{"text":"exclusive","start":4634.19,"end":4634.79},{"text":"rights","start":4634.79,"end":4635.11},{"text":"for","start":4635.27,"end":4635.63},{"text":"taxation","start":4635.63,"end":4636.31},{"text":"of","start":4636.31,"end":4636.67},{"text":"revenue","start":4636.67,"end":4637.23},{"text":"when","start":4637.23,"end":4637.469},{"text":"it","start":4637.469,"end":4637.629},{"text":"happens","start":4637.629,"end":4637.95},{"text":"in","start":4637.95,"end":4638.11},{"text":"situ","start":4638.11,"end":4638.71},{"text":"for","start":4639.11,"end":4639.43},{"text":"cross","start":4639.43,"end":4639.79},{"text":"border","start":4639.79,"end":4640.23},{"text":"services,","start":4640.55,"end":4640.95},{"text":"including","start":4640.95,"end":4641.31},{"text":"digital","start":4641.31,"end":4641.67},{"text":"services","start":4641.75,"end":4642.15},{"text":"provided","start":4642.71,"end":4643.31},{"text":"without","start":4643.31,"end":4643.59},{"text":"a","start":4643.59,"end":4643.87},{"text":"physical","start":4643.87,"end":4644.31},{"text":"presence.","start":4644.31,"end":4644.79}]}]},{"sentences":[{"text":"With that in mind, Cote d' Ivoire believes that it's important to focus on taxation at source and withholding the taxation at source using a gross basis as a general rule.","start":4645.59,"end":4658.15,"topics":[],"words":[{"text":"With","start":4645.59,"end":4645.87},{"text":"that","start":4645.87,"end":4645.99},{"text":"in","start":4645.99,"end":4646.07},{"text":"mind,","start":4646.07,"end":4646.23},{"text":"Cote","start":4646.23,"end":4646.51},{"text":"d'","start":4646.51,"end":4646.67},{"text":"Ivoire","start":4646.67,"end":4646.95},{"text":"believes","start":4646.95,"end":4647.19},{"text":"that","start":4647.19,"end":4647.31},{"text":"it's","start":4647.31,"end":4647.51},{"text":"important","start":4647.51,"end":4647.75},{"text":"to","start":4647.75,"end":4648.15},{"text":"focus","start":4648.87,"end":4649.11},{"text":"on","start":4649.91,"end":4650.31},{"text":"taxation","start":4650.47,"end":4651.27},{"text":"at","start":4651.43,"end":4651.79},{"text":"source","start":4651.79,"end":4652.39},{"text":"and","start":4652.55,"end":4652.95},{"text":"withholding","start":4653.19,"end":4654.07},{"text":"the","start":4654.15,"end":4654.43},{"text":"taxation","start":4654.43,"end":4654.83},{"text":"at","start":4654.83,"end":4655.03},{"text":"source","start":4655.03,"end":4655.47},{"text":"using","start":4655.47,"end":4655.83},{"text":"a","start":4655.83,"end":4656.15},{"text":"gross","start":4656.15,"end":4656.51},{"text":"basis","start":4656.51,"end":4656.99},{"text":"as","start":4656.99,"end":4657.15},{"text":"a","start":4657.15,"end":4657.31},{"text":"general","start":4657.31,"end":4657.59},{"text":"rule.","start":4657.67,"end":4658.15}]},{"text":"Cote d' Ivoire also supports the introduction of relevant criteria for such taxation, including on the local turnover figure and we recommend targeted market analysis and the use of data provided by local operators.","start":4658.39,"end":4680.68,"topics":[],"words":[{"text":"Cote","start":4658.39,"end":4658.75},{"text":"d'","start":4658.75,"end":4658.91},{"text":"Ivoire","start":4658.91,"end":4659.35},{"text":"also","start":4659.51,"end":4659.87},{"text":"supports","start":4659.87,"end":4660.63},{"text":"the","start":4661.19,"end":4661.47},{"text":"introduction","start":4661.47,"end":4662.11},{"text":"of","start":4662.11,"end":4662.39},{"text":"relevant","start":4662.39,"end":4663.03},{"text":"criteria","start":4663.35,"end":4664.39},{"text":"for","start":4664.549,"end":4664.95},{"text":"such","start":4665.35,"end":4665.71},{"text":"taxation,","start":4665.71,"end":4666.47},{"text":"including","start":4667.11,"end":4667.51},{"text":"on","start":4667.91,"end":4668.27},{"text":"the","start":4668.27,"end":4668.63},{"text":"local","start":4668.63,"end":4669.03},{"text":"turnover","start":4669.19,"end":4669.91},{"text":"figure","start":4670.15,"end":4670.71},{"text":"and","start":4671.35,"end":4671.67},{"text":"we","start":4671.67,"end":4671.99},{"text":"recommend","start":4671.99,"end":4672.71},{"text":"targeted","start":4672.79,"end":4673.51},{"text":"market","start":4673.67,"end":4674.07},{"text":"analysis","start":4674.76,"end":4675.4},{"text":"and","start":4675.4,"end":4675.72},{"text":"the","start":4675.72,"end":4675.96},{"text":"use","start":4675.96,"end":4676.28},{"text":"of","start":4676.28,"end":4676.68},{"text":"data","start":4676.92,"end":4677.32},{"text":"provided","start":4678.68,"end":4679.28},{"text":"by","start":4679.28,"end":4679.48},{"text":"local","start":4679.48,"end":4679.8},{"text":"operators.","start":4679.96,"end":4680.68}]},{"text":"Protocol 1 should cover all cross service all cross border services, including automatic services or automized digital services and all of the provisions of Protocol one should be simple, manageable and adapted to the local realities with oversight via financial by financial services in country.","start":4681,"end":4714.13,"topics":[],"words":[{"text":"Protocol","start":4681,"end":4681.56},{"text":"1","start":4681.56,"end":4681.84},{"text":"should","start":4681.84,"end":4682.16},{"text":"cover","start":4682.16,"end":4682.52},{"text":"all","start":4682.52,"end":4682.92},{"text":"cross","start":4682.92,"end":4683.4},{"text":"service","start":4683.48,"end":4683.88},{"text":"all","start":4685.24,"end":4685.52},{"text":"cross","start":4685.52,"end":4685.76},{"text":"border","start":4685.76,"end":4686.04},{"text":"services,","start":4686.04,"end":4686.36},{"text":"including","start":4686.36,"end":4686.76},{"text":"automatic","start":4687.72,"end":4688.52},{"text":"services","start":4688.76,"end":4689.16},{"text":"or","start":4689.88,"end":4690.16},{"text":"automized","start":4690.16,"end":4690.719},{"text":"digital","start":4690.719,"end":4691.04},{"text":"services","start":4691.04,"end":4691.4},{"text":"and","start":4691.96,"end":4692.36},{"text":"all","start":4693.72,"end":4694.12},{"text":"of","start":4696.04,"end":4696.36},{"text":"the","start":4696.36,"end":4696.56},{"text":"provisions","start":4696.56,"end":4697.16},{"text":"of","start":4697.16,"end":4697.48},{"text":"Protocol","start":4697.48,"end":4698},{"text":"one","start":4698,"end":4698.16},{"text":"should","start":4698.16,"end":4698.32},{"text":"be","start":4698.32,"end":4698.56},{"text":"simple,","start":4698.56,"end":4699.08},{"text":"manageable","start":4700.45,"end":4700.97},{"text":"and","start":4700.97,"end":4701.21},{"text":"adapted","start":4701.21,"end":4701.65},{"text":"to","start":4701.65,"end":4701.81},{"text":"the","start":4701.81,"end":4702.05},{"text":"local","start":4702.05,"end":4702.45},{"text":"realities","start":4702.69,"end":4703.41},{"text":"with","start":4703.81,"end":4704.21},{"text":"oversight","start":4704.53,"end":4705.33},{"text":"via","start":4705.81,"end":4706.37},{"text":"financial","start":4706.69,"end":4707.09},{"text":"by","start":4709.89,"end":4710.29},{"text":"financial","start":4710.29,"end":4710.69},{"text":"services","start":4712.93,"end":4713.33},{"text":"in","start":4713.41,"end":4713.77},{"text":"country.","start":4713.77,"end":4714.13}]}]},{"sentences":[{"text":"We believe that exchange of information and access to data of digital platforms is also vital to achieve this.","start":4714.13,"end":4720.69,"topics":[],"words":[{"text":"We","start":4714.13,"end":4714.41},{"text":"believe","start":4714.41,"end":4714.61},{"text":"that","start":4714.61,"end":4714.93},{"text":"exchange","start":4715.17,"end":4715.61},{"text":"of","start":4715.61,"end":4715.77},{"text":"information","start":4715.77,"end":4716.05},{"text":"and","start":4716.13,"end":4716.409},{"text":"access","start":4716.409,"end":4716.69},{"text":"to","start":4716.77,"end":4717.17},{"text":"data","start":4717.17,"end":4717.57},{"text":"of","start":4718.21,"end":4718.49},{"text":"digital","start":4718.49,"end":4718.77},{"text":"platforms","start":4718.77,"end":4719.29},{"text":"is","start":4719.29,"end":4719.45},{"text":"also","start":4719.45,"end":4719.65},{"text":"vital","start":4719.65,"end":4719.97},{"text":"to","start":4719.97,"end":4720.09},{"text":"achieve","start":4720.09,"end":4720.37},{"text":"this.","start":4720.37,"end":4720.69}]},{"text":"Finally, to Conclude On Protocol 1, we call for protocol which guarantees equity neutrality mobilization, including national or domestic resources.","start":4721.25,"end":4729.68,"topics":[],"words":[{"text":"Finally,","start":4721.25,"end":4721.77},{"text":"to","start":4721.77,"end":4722.09},{"text":"Conclude","start":4722.09,"end":4722.49},{"text":"On","start":4722.49,"end":4722.69},{"text":"Protocol","start":4722.69,"end":4723.09},{"text":"1,","start":4723.09,"end":4723.29},{"text":"we","start":4723.29,"end":4723.41},{"text":"call","start":4723.41,"end":4723.53},{"text":"for","start":4723.53,"end":4723.69},{"text":"protocol","start":4723.69,"end":4724.01},{"text":"which","start":4724.01,"end":4724.17},{"text":"guarantees","start":4724.17,"end":4724.65},{"text":"equity","start":4724.65,"end":4725.13},{"text":"neutrality","start":4725.13,"end":4725.89},{"text":"mobilization,","start":4727.04,"end":4727.56},{"text":"including","start":4727.56,"end":4727.92},{"text":"national","start":4727.92,"end":4728.32},{"text":"or","start":4728.4,"end":4728.68},{"text":"domestic","start":4728.68,"end":4729.16},{"text":"resources.","start":4729.16,"end":4729.68}]},{"text":"Take into account the specific characteristics of developing countries.","start":4730.72,"end":4734.16,"topics":[],"words":[{"text":"Take","start":4730.72,"end":4731.08},{"text":"into","start":4731.08,"end":4731.32},{"text":"account","start":4731.32,"end":4731.56},{"text":"the","start":4731.56,"end":4731.88},{"text":"specific","start":4731.88,"end":4732.32},{"text":"characteristics","start":4732.32,"end":4733},{"text":"of","start":4733,"end":4733.2},{"text":"developing","start":4733.2,"end":4733.76},{"text":"countries.","start":4733.76,"end":4734.16}]},{"text":"Protocol 2 now on dispute settlement we support the development of multilateral protocols to ensure legal certainty, prevention of double taxation and the heightened mobilization of domestic resources.","start":4735.2,"end":4749.52,"topics":[],"words":[{"text":"Protocol","start":4735.2,"end":4735.76},{"text":"2","start":4735.76,"end":4736},{"text":"now","start":4736,"end":4736.24},{"text":"on","start":4736.24,"end":4736.56},{"text":"dispute","start":4736.72,"end":4737.24},{"text":"settlement","start":4737.24,"end":4737.68},{"text":"we","start":4738.48,"end":4738.8},{"text":"support","start":4738.8,"end":4739.12},{"text":"the","start":4739.12,"end":4739.4},{"text":"development","start":4739.4,"end":4739.64},{"text":"of","start":4739.64,"end":4739.88},{"text":"multilateral","start":4739.88,"end":4740.6},{"text":"protocols","start":4740.6,"end":4741.24},{"text":"to","start":4741.24,"end":4741.56},{"text":"ensure","start":4741.56,"end":4741.92},{"text":"legal","start":4742.4,"end":4742.88},{"text":"certainty,","start":4742.88,"end":4743.6},{"text":"prevention","start":4743.84,"end":4744.44},{"text":"of","start":4744.44,"end":4744.64},{"text":"double","start":4744.64,"end":4744.96},{"text":"taxation","start":4744.96,"end":4745.6},{"text":"and","start":4745.76,"end":4746.12},{"text":"the","start":4746.12,"end":4746.48},{"text":"heightened","start":4746.72,"end":4747.6},{"text":"mobilization","start":4747.6,"end":4748.24},{"text":"of","start":4748.24,"end":4748.44},{"text":"domestic","start":4748.44,"end":4748.96},{"text":"resources.","start":4748.96,"end":4749.52}]},{"text":"This protocol should as a priority cover this different cross border disputes and mechanisms should be applicable even in the absence of an international taxation convention or a multilateral or a bilateral convention.","start":4750.16,"end":4766.12,"topics":[],"words":[{"text":"This","start":4750.16,"end":4750.52},{"text":"protocol","start":4750.52,"end":4751.16},{"text":"should","start":4751.16,"end":4751.48},{"text":"as","start":4751.48,"end":4751.72},{"text":"a","start":4751.72,"end":4751.84},{"text":"priority","start":4751.84,"end":4752.08},{"text":"cover","start":4752.08,"end":4752.4},{"text":"this","start":4752.48,"end":4752.73},{"text":"different","start":4752.88,"end":4753.12},{"text":"cross","start":4754,"end":4754.44},{"text":"border","start":4754.44,"end":4754.92},{"text":"disputes","start":4754.92,"end":4755.52},{"text":"and","start":4755.52,"end":4755.92},{"text":"mechanisms","start":4756,"end":4756.88},{"text":"should","start":4756.88,"end":4757.2},{"text":"be","start":4757.2,"end":4757.44},{"text":"applicable","start":4757.44,"end":4758.08},{"text":"even","start":4758.08,"end":4758.44},{"text":"in","start":4758.44,"end":4758.68},{"text":"the","start":4758.68,"end":4758.84},{"text":"absence","start":4758.84,"end":4759.16},{"text":"of","start":4759.16,"end":4759.28},{"text":"an","start":4759.28,"end":4759.4},{"text":"international","start":4759.4,"end":4759.68},{"text":"taxation","start":4759.76,"end":4760.4},{"text":"convention","start":4761.04,"end":4761.76},{"text":"or","start":4762.08,"end":4762.4},{"text":"a","start":4762.4,"end":4762.6},{"text":"multilateral","start":4762.6,"end":4763.6},{"text":"or","start":4763.76,"end":4764.08},{"text":"a","start":4764.08,"end":4764.32},{"text":"bilateral","start":4764.32,"end":4765.2},{"text":"convention.","start":4765.52,"end":4766.12}]}]},{"sentences":[{"text":"In this area, we believe that transfer pricing should be addressed as there need to be cooperative compliance approaches so that tax administrations can work together.","start":4766.12,"end":4778.8,"topics":[],"words":[{"text":"In","start":4766.12,"end":4766.24},{"text":"this","start":4766.24,"end":4766.4},{"text":"area,","start":4766.4,"end":4766.72},{"text":"we","start":4767.92,"end":4768.32},{"text":"believe","start":4768.639,"end":4769},{"text":"that","start":4769,"end":4769.24},{"text":"transfer","start":4769.24,"end":4769.64},{"text":"pricing","start":4769.64,"end":4770.04},{"text":"should","start":4770.04,"end":4770.16},{"text":"be","start":4770.16,"end":4770.28},{"text":"addressed","start":4770.28,"end":4770.88},{"text":"as","start":4771.36,"end":4771.76},{"text":"there","start":4772.08,"end":4772.36},{"text":"need","start":4772.36,"end":4772.56},{"text":"to","start":4772.56,"end":4772.72},{"text":"be","start":4772.72,"end":4772.96},{"text":"cooperative","start":4773.04,"end":4773.72},{"text":"compliance","start":4773.72,"end":4774.4},{"text":"approaches","start":4775.6,"end":4776.32},{"text":"so","start":4776.88,"end":4777.12},{"text":"that","start":4777.12,"end":4777.28},{"text":"tax","start":4777.28,"end":4777.52},{"text":"administrations","start":4777.52,"end":4778.2},{"text":"can","start":4778.2,"end":4778.36},{"text":"work","start":4778.36,"end":4778.52},{"text":"together.","start":4778.52,"end":4778.8}]},{"text":"In our view, the friendly settlement of disputes should remain.","start":4779.7,"end":4786.34,"topics":[],"words":[{"text":"In","start":4779.7,"end":4779.82},{"text":"our","start":4779.82,"end":4780.02},{"text":"view,","start":4780.02,"end":4780.34},{"text":"the","start":4781.7,"end":4782.1},{"text":"friendly","start":4784.02,"end":4784.5},{"text":"settlement","start":4784.5,"end":4784.78},{"text":"of","start":4784.78,"end":4784.98},{"text":"disputes","start":4784.98,"end":4785.34},{"text":"should","start":4785.34,"end":4785.7},{"text":"remain.","start":4785.7,"end":4786.34}]},{"text":"The or amicable settlement of dispute should be the first should be prioritized.","start":4786.34,"end":4793.46,"topics":[],"words":[{"text":"The","start":4786.34,"end":4786.74},{"text":"or","start":4786.9,"end":4787.18},{"text":"amicable","start":4787.18,"end":4787.66},{"text":"settlement","start":4787.66,"end":4787.94},{"text":"of","start":4787.94,"end":4788.1},{"text":"dispute","start":4788.1,"end":4788.42},{"text":"should","start":4788.42,"end":4788.62},{"text":"be","start":4788.62,"end":4788.82},{"text":"the","start":4788.82,"end":4789.14},{"text":"first","start":4789.22,"end":4789.62},{"text":"should","start":4792.1,"end":4792.38},{"text":"be","start":4792.38,"end":4792.62},{"text":"prioritized.","start":4792.62,"end":4793.46}]},{"text":"This could be bolstered by mediation or if necessary arbitration.","start":4794.02,"end":4799.54,"topics":[],"words":[{"text":"This","start":4794.02,"end":4794.34},{"text":"could","start":4794.34,"end":4794.54},{"text":"be","start":4794.54,"end":4794.82},{"text":"bolstered","start":4794.979,"end":4795.5},{"text":"by","start":4795.5,"end":4795.78},{"text":"mediation","start":4796.42,"end":4797.18},{"text":"or","start":4797.18,"end":4797.5},{"text":"if","start":4797.5,"end":4797.86},{"text":"necessary","start":4798.1,"end":4798.78},{"text":"arbitration.","start":4798.78,"end":4799.54}]},{"text":"However, these should remain optional.","start":4800.58,"end":4802.42,"topics":[],"words":[{"text":"However,","start":4800.58,"end":4800.94},{"text":"these","start":4800.94,"end":4801.3},{"text":"should","start":4801.3,"end":4801.62},{"text":"remain","start":4801.62,"end":4801.94},{"text":"optional.","start":4801.94,"end":4802.42}]}]},{"sentences":[{"text":"We would therefore welcome a system of optionality for these alternative modalities with a common compulsory procedural basis.","start":4803.06,"end":4814.02,"topics":[],"words":[{"text":"We","start":4803.06,"end":4803.34},{"text":"would","start":4803.34,"end":4803.5},{"text":"therefore","start":4803.5,"end":4803.9},{"text":"welcome","start":4803.9,"end":4804.34},{"text":"a","start":4804.34,"end":4804.5},{"text":"system","start":4804.5,"end":4804.7},{"text":"of","start":4804.7,"end":4805.02},{"text":"optionality","start":4805.02,"end":4805.9},{"text":"for","start":4805.9,"end":4806.14},{"text":"these","start":4806.14,"end":4806.3},{"text":"alternative","start":4806.3,"end":4806.9},{"text":"modalities","start":4807.78,"end":4808.42},{"text":"with","start":4808.98,"end":4809.38},{"text":"a","start":4809.38,"end":4809.78},{"text":"common","start":4809.78,"end":4810.34},{"text":"compulsory","start":4811.54,"end":4812.34},{"text":"procedural","start":4812.82,"end":4813.5},{"text":"basis.","start":4813.5,"end":4814.02}]},{"text":"This needs to include a steadfast commitment to capacity building for tax administrations and promoting the use of safe, secure digital tools for the settlement of litigation of nurse while ensuring the participation of developing countries in international tax systems.","start":4814.26,"end":4833.06,"topics":[],"words":[{"text":"This","start":4814.26,"end":4814.58},{"text":"needs","start":4814.58,"end":4814.82},{"text":"to","start":4814.82,"end":4815.1},{"text":"include","start":4815.1,"end":4815.42},{"text":"a","start":4815.42,"end":4815.7},{"text":"steadfast","start":4815.7,"end":4816.26},{"text":"commitment","start":4816.26,"end":4816.62},{"text":"to","start":4816.62,"end":4816.82},{"text":"capacity","start":4816.82,"end":4817.46},{"text":"building","start":4817.46,"end":4817.86},{"text":"for","start":4817.86,"end":4818.22},{"text":"tax","start":4818.22,"end":4818.58},{"text":"administrations","start":4818.58,"end":4819.78},{"text":"and","start":4820.1,"end":4820.5},{"text":"promoting","start":4820.66,"end":4821.3},{"text":"the","start":4821.3,"end":4821.5},{"text":"use","start":4821.5,"end":4821.74},{"text":"of","start":4821.74,"end":4822.1},{"text":"safe,","start":4822.18,"end":4822.74},{"text":"secure","start":4823.62,"end":4824.26},{"text":"digital","start":4824.26,"end":4824.66},{"text":"tools","start":4824.66,"end":4825.1},{"text":"for","start":4825.1,"end":4825.26},{"text":"the","start":4825.26,"end":4825.42},{"text":"settlement","start":4825.42,"end":4825.78},{"text":"of","start":4825.78,"end":4826.1},{"text":"litigation","start":4827.3,"end":4827.9},{"text":"of","start":4827.9,"end":4828.14},{"text":"nurse","start":4828.14,"end":4828.46},{"text":"while","start":4828.46,"end":4828.66},{"text":"ensuring","start":4828.66,"end":4829.06},{"text":"the","start":4829.06,"end":4829.38},{"text":"participation","start":4829.38,"end":4830.1},{"text":"of","start":4830.1,"end":4830.38},{"text":"developing","start":4830.38,"end":4830.9},{"text":"countries","start":4830.9,"end":4831.22},{"text":"in","start":4831.3,"end":4831.66},{"text":"international","start":4831.66,"end":4832.02},{"text":"tax","start":4832.18,"end":4832.54},{"text":"systems.","start":4832.54,"end":4833.06}]},{"text":"Thank you,","start":4833.25,"end":4833.73,"topics":[],"words":[{"text":"Thank","start":4833.25,"end":4833.45},{"text":"you,","start":4833.45,"end":4833.73}]}]}],"speaker":{"name":null,"affiliation":"CIV","affiliation_full":"Côte d’Ivoire","group":null,"function":"Representative"}},{"statement_number":53,"paragraphs":[{"sentences":[{"text":"thank you, Distinguished delegate of Zambia.","start":4837.01,"end":4839.57,"topics":[],"words":[{"text":"thank","start":4837.01,"end":4837.37},{"text":"you,","start":4837.37,"end":4837.65},{"text":"Distinguished","start":4837.89,"end":4838.53},{"text":"delegate","start":4838.53,"end":4838.93},{"text":"of","start":4838.93,"end":4839.01},{"text":"Zambia.","start":4839.01,"end":4839.57}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":54,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. Chair, for giving me the flow.","start":4843.41,"end":4845.97,"topics":[],"words":[{"text":"Thank","start":4843.41,"end":4843.81},{"text":"you,","start":4843.81,"end":4844.09},{"text":"Mr.","start":4844.09,"end":4844.49},{"text":"Chair,","start":4844.49,"end":4844.77},{"text":"for","start":4844.77,"end":4844.97},{"text":"giving","start":4844.97,"end":4845.21},{"text":"me","start":4845.21,"end":4845.37},{"text":"the","start":4845.37,"end":4845.53},{"text":"flow.","start":4845.53,"end":4845.97}]},{"text":"We just want to echo that Zambia supports this statement made by Ghana on behalf of the African Group as well as the statements made by Nigeria, the United Republic of Tanzania, Mauritius and Cote d'.","start":4846.61,"end":4860.63,"topics":[],"words":[{"text":"We","start":4846.61,"end":4846.93},{"text":"just","start":4846.93,"end":4847.17},{"text":"want","start":4847.17,"end":4847.41},{"text":"to","start":4847.41,"end":4847.73},{"text":"echo","start":4848.13,"end":4848.57},{"text":"that","start":4848.57,"end":4848.73},{"text":"Zambia","start":4848.73,"end":4849.209},{"text":"supports","start":4849.209,"end":4849.85},{"text":"this","start":4849.85,"end":4850.21},{"text":"statement","start":4850.61,"end":4851.01},{"text":"made","start":4851.17,"end":4851.45},{"text":"by","start":4851.45,"end":4851.65},{"text":"Ghana","start":4851.65,"end":4852.09},{"text":"on","start":4852.09,"end":4852.25},{"text":"behalf","start":4852.25,"end":4852.49},{"text":"of","start":4852.49,"end":4852.65},{"text":"the","start":4852.65,"end":4852.81},{"text":"African","start":4852.81,"end":4853.33},{"text":"Group","start":4853.33,"end":4853.65},{"text":"as","start":4854.21,"end":4854.49},{"text":"well","start":4854.49,"end":4854.65},{"text":"as","start":4854.65,"end":4854.81},{"text":"the","start":4854.81,"end":4854.97},{"text":"statements","start":4854.97,"end":4855.49},{"text":"made","start":4855.49,"end":4855.73},{"text":"by","start":4855.73,"end":4856.01},{"text":"Nigeria,","start":4856.01,"end":4856.81},{"text":"the","start":4856.81,"end":4857.09},{"text":"United","start":4857.09,"end":4857.41},{"text":"Republic","start":4857.41,"end":4857.93},{"text":"of","start":4857.93,"end":4858.09},{"text":"Tanzania,","start":4858.09,"end":4858.85},{"text":"Mauritius","start":4859.47,"end":4859.99},{"text":"and","start":4859.99,"end":4860.15},{"text":"Cote","start":4860.15,"end":4860.43},{"text":"d'.","start":4860.43,"end":4860.63}]},{"text":"Ivoire.","start":4860.63,"end":4860.99,"topics":[],"words":[{"text":"Ivoire.","start":4860.63,"end":4860.99}]},{"text":"We do realize that the two protocols are really important, especially if and they are cardinal for domestic resource mobilization and especially if we are to meet the Sustainable Development Goals.","start":4861.95,"end":4875.79,"topics":[],"words":[{"text":"We","start":4861.95,"end":4862.27},{"text":"do","start":4862.27,"end":4862.55},{"text":"realize","start":4862.55,"end":4863.03},{"text":"that","start":4863.03,"end":4863.19},{"text":"the","start":4863.19,"end":4863.35},{"text":"two","start":4863.35,"end":4863.59},{"text":"protocols","start":4863.59,"end":4864.39},{"text":"are","start":4864.39,"end":4864.71},{"text":"really","start":4864.71,"end":4865.03},{"text":"important,","start":4865.03,"end":4865.39},{"text":"especially","start":4865.71,"end":4866.11},{"text":"if","start":4866.27,"end":4866.67},{"text":"and","start":4867.07,"end":4867.47},{"text":"they","start":4867.47,"end":4867.75},{"text":"are","start":4867.75,"end":4867.95},{"text":"cardinal","start":4867.95,"end":4868.47},{"text":"for","start":4868.47,"end":4868.75},{"text":"domestic","start":4868.75,"end":4869.39},{"text":"resource","start":4869.39,"end":4869.87},{"text":"mobilization","start":4869.87,"end":4870.51},{"text":"and","start":4870.91,"end":4871.31},{"text":"especially","start":4871.79,"end":4872.19},{"text":"if","start":4872.19,"end":4872.51},{"text":"we","start":4872.51,"end":4872.75},{"text":"are","start":4872.75,"end":4872.95},{"text":"to","start":4872.95,"end":4873.23},{"text":"meet","start":4873.71,"end":4873.99},{"text":"the","start":4873.99,"end":4874.15},{"text":"Sustainable","start":4874.15,"end":4874.67},{"text":"Development","start":4874.67,"end":4874.99},{"text":"Goals.","start":4875.23,"end":4875.79}]}]},{"sentences":[{"text":"We do understand that and acknowledge the existing frameworks, especially when we're looking at Protocol 1.","start":4876.35,"end":4883.07,"topics":[],"words":[{"text":"We","start":4876.35,"end":4876.75},{"text":"do","start":4876.75,"end":4877.11},{"text":"understand","start":4877.11,"end":4877.47},{"text":"that","start":4877.87,"end":4878.27},{"text":"and","start":4878.43,"end":4878.71},{"text":"acknowledge","start":4878.71,"end":4879.23},{"text":"the","start":4879.23,"end":4879.43},{"text":"existing","start":4879.43,"end":4879.91},{"text":"frameworks,","start":4879.91,"end":4880.55},{"text":"especially","start":4880.55,"end":4880.83},{"text":"when","start":4880.83,"end":4881.11},{"text":"we're","start":4881.11,"end":4881.35},{"text":"looking","start":4881.35,"end":4881.55},{"text":"at","start":4881.55,"end":4881.87},{"text":"Protocol","start":4882.19,"end":4882.79},{"text":"1.","start":4882.79,"end":4883.07}]},{"text":"But building up on that and seeing what hasn't worked and what has worked and with regards to developing countries, and especially for looking at Cross Border Services, we do agree that capacity building of the capacities of developing countries has to be taken into consideration when it comes to developing these protocols.","start":4883.63,"end":4909.68,"topics":[],"words":[{"text":"But","start":4883.63,"end":4884.03},{"text":"building","start":4885.64,"end":4885.84},{"text":"up","start":4885.84,"end":4886.12},{"text":"on","start":4886.12,"end":4886.32},{"text":"that","start":4886.32,"end":4886.52},{"text":"and","start":4886.52,"end":4886.72},{"text":"seeing","start":4886.72,"end":4887.04},{"text":"what","start":4887.04,"end":4887.36},{"text":"hasn't","start":4887.36,"end":4887.88},{"text":"worked","start":4887.88,"end":4888.24},{"text":"and","start":4888.24,"end":4888.44},{"text":"what","start":4888.44,"end":4888.68},{"text":"has","start":4888.68,"end":4888.96},{"text":"worked","start":4888.96,"end":4889.48},{"text":"and","start":4889.88,"end":4890.24},{"text":"with","start":4890.24,"end":4890.48},{"text":"regards","start":4890.48,"end":4890.88},{"text":"to","start":4890.88,"end":4891.24},{"text":"developing","start":4892.68,"end":4893.36},{"text":"countries,","start":4893.36,"end":4893.72},{"text":"and","start":4893.8,"end":4894.08},{"text":"especially","start":4894.08,"end":4894.32},{"text":"for","start":4894.32,"end":4894.6},{"text":"looking","start":4894.6,"end":4894.84},{"text":"at","start":4894.84,"end":4895.16},{"text":"Cross","start":4895.48,"end":4895.8},{"text":"Border","start":4895.8,"end":4896.16},{"text":"Services,","start":4896.16,"end":4896.52},{"text":"we","start":4899.16,"end":4899.48},{"text":"do","start":4899.48,"end":4899.72},{"text":"agree","start":4899.72,"end":4900.04},{"text":"that","start":4900.12,"end":4900.52},{"text":"capacity","start":4900.84,"end":4901.48},{"text":"building","start":4901.48,"end":4901.8},{"text":"of","start":4902.36,"end":4902.72},{"text":"the","start":4902.72,"end":4902.96},{"text":"capacities","start":4902.96,"end":4903.4},{"text":"of","start":4903.4,"end":4903.6},{"text":"developing","start":4903.6,"end":4904.12},{"text":"countries","start":4904.12,"end":4904.44},{"text":"has","start":4904.44,"end":4904.72},{"text":"to","start":4904.72,"end":4904.84},{"text":"be","start":4904.84,"end":4904.92},{"text":"taken","start":4904.92,"end":4905.08},{"text":"into","start":4905.08,"end":4905.36},{"text":"consideration","start":4905.36,"end":4906.04},{"text":"when","start":4906.04,"end":4906.24},{"text":"it","start":4906.24,"end":4906.4},{"text":"comes","start":4906.4,"end":4906.68},{"text":"to","start":4907.88,"end":4908.24},{"text":"developing","start":4908.24,"end":4908.88},{"text":"these","start":4908.88,"end":4909.08},{"text":"protocols.","start":4909.08,"end":4909.68}]},{"text":"And we hope that this is going to be achieved by this framework, not only for on cross Border services, but as well as dispute resolution.","start":4909.68,"end":4918.72,"topics":[],"words":[{"text":"And","start":4909.68,"end":4909.84},{"text":"we","start":4909.84,"end":4910},{"text":"hope","start":4910,"end":4910.2},{"text":"that","start":4910.2,"end":4910.52},{"text":"this","start":4910.96,"end":4911.08},{"text":"is","start":4911.08,"end":4911.36},{"text":"going","start":4911.36,"end":4911.68},{"text":"to","start":4911.68,"end":4911.84},{"text":"be","start":4911.84,"end":4911.96},{"text":"achieved","start":4911.96,"end":4912.44},{"text":"by","start":4912.44,"end":4912.68},{"text":"this","start":4912.68,"end":4912.92},{"text":"framework,","start":4912.92,"end":4913.52},{"text":"not","start":4914,"end":4914.28},{"text":"only","start":4914.28,"end":4914.56},{"text":"for","start":4914.64,"end":4915.04},{"text":"on","start":4915.52,"end":4915.84},{"text":"cross","start":4915.84,"end":4916.12},{"text":"Border","start":4916.12,"end":4916.44},{"text":"services,","start":4916.44,"end":4916.8},{"text":"but","start":4916.96,"end":4917.24},{"text":"as","start":4917.24,"end":4917.4},{"text":"well","start":4917.4,"end":4917.56},{"text":"as","start":4917.56,"end":4917.72},{"text":"dispute","start":4917.72,"end":4918.2},{"text":"resolution.","start":4918.2,"end":4918.72}]},{"text":"So I thank you.","start":4919.36,"end":4920.2,"topics":[],"words":[{"text":"So","start":4919.36,"end":4919.64},{"text":"I","start":4919.64,"end":4919.8},{"text":"thank","start":4919.8,"end":4920.04},{"text":"you.","start":4920.04,"end":4920.2}]},{"text":"Chair, thank you.","start":4920.2,"end":4921.2,"topics":[],"words":[{"text":"Chair,","start":4920.2,"end":4920.48},{"text":"thank","start":4920.56,"end":4920.92},{"text":"you.","start":4920.92,"end":4921.2}]}]}],"speaker":{"name":null,"affiliation":"ZMB","affiliation_full":"Zambia","group":null,"function":"Representative"}},{"statement_number":55,"paragraphs":[{"sentences":[{"text":"Thank you.","start":4926.88,"end":4927.52,"topics":[],"words":[{"text":"Thank","start":4926.88,"end":4927.24},{"text":"you.","start":4927.24,"end":4927.52}]},{"text":"And to this extent we have heard all the speakers in the speakers list.","start":4927.76,"end":4931.52,"topics":[],"words":[{"text":"And","start":4927.76,"end":4928.08},{"text":"to","start":4928.08,"end":4928.28},{"text":"this","start":4928.28,"end":4928.48},{"text":"extent","start":4928.48,"end":4928.84},{"text":"we","start":4928.84,"end":4929},{"text":"have","start":4929,"end":4929.16},{"text":"heard","start":4929.16,"end":4929.48},{"text":"all","start":4929.48,"end":4929.64},{"text":"the","start":4929.64,"end":4929.8},{"text":"speakers","start":4929.8,"end":4930.2},{"text":"in","start":4930.2,"end":4930.36},{"text":"the","start":4930.36,"end":4930.56},{"text":"speakers","start":4930.56,"end":4931.16},{"text":"list.","start":4931.16,"end":4931.52}]},{"text":"So now the formal meeting is adjourned.","start":4933.04,"end":4936.16,"topics":[],"words":[{"text":"So","start":4933.04,"end":4933.44},{"text":"now","start":4934,"end":4934.36},{"text":"the","start":4934.36,"end":4934.64},{"text":"formal","start":4934.64,"end":4935},{"text":"meeting","start":4935,"end":4935.2},{"text":"is","start":4935.2,"end":4935.44},{"text":"adjourned.","start":4935.44,"end":4936.16}]}]},{"sentences":[{"text":"So now everyone, we are going to convert to the informal meeting.","start":4941.37,"end":4945.37,"topics":[],"words":[{"text":"So","start":4941.37,"end":4941.57},{"text":"now","start":4941.57,"end":4941.89},{"text":"everyone,","start":4941.89,"end":4942.21},{"text":"we","start":4942.21,"end":4942.45},{"text":"are","start":4942.45,"end":4942.57},{"text":"going","start":4942.57,"end":4942.73},{"text":"to","start":4942.73,"end":4943.01},{"text":"convert","start":4943.01,"end":4943.41},{"text":"to","start":4943.41,"end":4943.77},{"text":"the","start":4943.85,"end":4944.25},{"text":"informal","start":4944.33,"end":4945.05},{"text":"meeting.","start":4945.05,"end":4945.37}]},{"text":"So we're going to pause for 10 minutes just to do the setup of the presentation and the podium so I you can move your legs.","start":4945.45,"end":4955.09,"topics":[],"words":[{"text":"So","start":4945.45,"end":4945.73},{"text":"we're","start":4945.73,"end":4945.93},{"text":"going","start":4945.93,"end":4946.01},{"text":"to","start":4946.01,"end":4946.13},{"text":"pause","start":4946.13,"end":4946.45},{"text":"for","start":4946.45,"end":4946.69},{"text":"10","start":4946.69,"end":4946.97},{"text":"minutes","start":4946.97,"end":4947.45},{"text":"just","start":4948.89,"end":4949.21},{"text":"to","start":4949.21,"end":4949.41},{"text":"do","start":4949.41,"end":4949.57},{"text":"the","start":4949.57,"end":4949.73},{"text":"setup","start":4949.73,"end":4950.05},{"text":"of","start":4950.05,"end":4950.21},{"text":"the","start":4950.21,"end":4950.37},{"text":"presentation","start":4950.37,"end":4950.89},{"text":"and","start":4950.89,"end":4951.09},{"text":"the","start":4951.09,"end":4951.25},{"text":"podium","start":4951.25,"end":4951.77},{"text":"so","start":4952.65,"end":4952.97},{"text":"I","start":4952.97,"end":4953.29},{"text":"you","start":4954.01,"end":4954.29},{"text":"can","start":4954.29,"end":4954.45},{"text":"move","start":4954.45,"end":4954.61},{"text":"your","start":4954.61,"end":4954.77},{"text":"legs.","start":4954.77,"end":4955.09}]},{"text":"But I recommend not to go out of the room because we will start immediately.","start":4955.09,"end":4958.25,"topics":[],"words":[{"text":"But","start":4955.09,"end":4955.29},{"text":"I","start":4955.29,"end":4955.49},{"text":"recommend","start":4955.49,"end":4955.89},{"text":"not","start":4955.89,"end":4956.05},{"text":"to","start":4956.05,"end":4956.17},{"text":"go","start":4956.17,"end":4956.29},{"text":"out","start":4956.29,"end":4956.45},{"text":"of","start":4956.45,"end":4956.57},{"text":"the","start":4956.57,"end":4956.69},{"text":"room","start":4956.69,"end":4956.93},{"text":"because","start":4956.93,"end":4957.21},{"text":"we","start":4957.21,"end":4957.41},{"text":"will","start":4957.41,"end":4957.57},{"text":"start","start":4957.57,"end":4957.73},{"text":"immediately.","start":4957.73,"end":4958.25}]},{"text":"So we were just pausing for 10 minutes.","start":4958.25,"end":4960.05,"topics":[],"words":[{"text":"So","start":4958.25,"end":4958.41},{"text":"we","start":4958.41,"end":4958.53},{"text":"were","start":4958.53,"end":4958.73},{"text":"just","start":4958.73,"end":4958.97},{"text":"pausing","start":4958.97,"end":4959.33},{"text":"for","start":4959.33,"end":4959.49},{"text":"10","start":4959.49,"end":4959.65},{"text":"minutes.","start":4959.65,"end":4960.05}]},{"text":"Thank you.","start":4960.05,"end":4960.65,"topics":[],"words":[{"text":"Thank","start":4960.05,"end":4960.37},{"text":"you.","start":4960.37,"end":4960.65}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":56,"paragraphs":[{"sentences":[{"text":"It's.","start":5089.51,"end":5105.03,"topics":[],"words":[{"text":"It's.","start":5089.51,"end":5105.03}]}]},{"sentences":[{"text":"Sam.","start":5293.83,"end":5305.51,"topics":[],"words":[{"text":"Sam.","start":5293.83,"end":5305.51}]}]},{"sentences":[{"text":"I saw.","start":5319.2,"end":5319.6,"topics":[],"words":[{"text":"I","start":5319.2,"end":5319.32},{"text":"saw.","start":5319.32,"end":5319.6}]}]},{"sentences":[{"text":"Actually.","start":5324.56,"end":5324.96,"topics":[],"words":[{"text":"Actually.","start":5324.56,"end":5324.96}]}]},{"sentences":[{"text":"Sam, It.","start":5396.27,"end":5421.64,"topics":[],"words":[{"text":"Sam,","start":5396.27,"end":5412.109},{"text":"It.","start":5421.4,"end":5421.64}]}]},{"sentences":[{"text":"Sam,","start":5447.33,"end":5458.93,"topics":[],"words":[{"text":"Sam,","start":5447.33,"end":5458.93}]}]},{"sentences":[{"text":"Your.","start":5523.92,"end":5524.16,"topics":[],"words":[{"text":"Your.","start":5523.92,"end":5524.16}]}]},{"sentences":[{"text":"It.","start":5549.05,"end":5549.29,"topics":[],"words":[{"text":"It.","start":5549.05,"end":5549.29}]}]},{"sentences":[{"text":"They.","start":5574.5,"end":5574.74,"topics":[],"words":[{"text":"They.","start":5574.5,"end":5574.74}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":57,"paragraphs":[{"sentences":[{"text":"Hello everyone.","start":5693.98,"end":5694.54,"topics":[],"words":[{"text":"Hello","start":5693.98,"end":5694.22},{"text":"everyone.","start":5694.22,"end":5694.54}]},{"text":"Welcome back.","start":5694.54,"end":5695.34,"topics":[],"words":[{"text":"Welcome","start":5694.54,"end":5695.02},{"text":"back.","start":5695.02,"end":5695.34}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":58,"paragraphs":[{"sentences":[{"text":"It.","start":5702.23,"end":5702.47,"topics":[],"words":[{"text":"It.","start":5702.23,"end":5702.47}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":59,"paragraphs":[{"sentences":[{"text":"Excellencies, dear colleagues, welcome back and thank you all Member States and the stakeholders for your active and thoughtful engagement throughout last week's discussion.","start":5732.56,"end":5743.52,"topics":[],"words":[{"text":"Excellencies,","start":5732.56,"end":5733.04},{"text":"dear","start":5733.04,"end":5733.32},{"text":"colleagues,","start":5733.32,"end":5733.76},{"text":"welcome","start":5733.76,"end":5734.12},{"text":"back","start":5734.12,"end":5734.32},{"text":"and","start":5734.32,"end":5734.56},{"text":"thank","start":5734.56,"end":5734.84},{"text":"you","start":5734.84,"end":5735.04},{"text":"all","start":5735.04,"end":5735.36},{"text":"Member","start":5736.48,"end":5736.84},{"text":"States","start":5736.84,"end":5737.2},{"text":"and","start":5737.2,"end":5737.44},{"text":"the","start":5737.44,"end":5737.56},{"text":"stakeholders","start":5737.56,"end":5738.2},{"text":"for","start":5738.2,"end":5738.48},{"text":"your","start":5738.48,"end":5738.72},{"text":"active","start":5738.72,"end":5739.12},{"text":"and","start":5739.12,"end":5739.44},{"text":"thoughtful","start":5740.08,"end":5740.76},{"text":"engagement","start":5740.76,"end":5741.44},{"text":"throughout","start":5741.44,"end":5742.12},{"text":"last","start":5742.12,"end":5742.48},{"text":"week's","start":5742.48,"end":5742.96},{"text":"discussion.","start":5742.96,"end":5743.52}]},{"text":"The momentum we have built together is encouraging and I look forward to the same spirit of focus and cooperation in the days ahead.","start":5745.12,"end":5753.44,"topics":[],"words":[{"text":"The","start":5745.12,"end":5745.4},{"text":"momentum","start":5745.4,"end":5745.8},{"text":"we","start":5745.8,"end":5745.96},{"text":"have","start":5745.96,"end":5746.16},{"text":"built","start":5746.16,"end":5746.56},{"text":"together","start":5746.56,"end":5746.88},{"text":"is","start":5747.2,"end":5747.6},{"text":"encouraging","start":5747.6,"end":5748.32},{"text":"and","start":5748.32,"end":5748.64},{"text":"I","start":5748.64,"end":5748.84},{"text":"look","start":5748.84,"end":5749.04},{"text":"forward","start":5749.04,"end":5749.36},{"text":"to","start":5749.36,"end":5749.68},{"text":"the","start":5749.68,"end":5749.88},{"text":"same","start":5749.88,"end":5750.12},{"text":"spirit","start":5750.12,"end":5750.68},{"text":"of","start":5750.68,"end":5750.96},{"text":"focus","start":5750.96,"end":5751.28},{"text":"and","start":5751.36,"end":5751.68},{"text":"cooperation","start":5751.68,"end":5752.36},{"text":"in","start":5752.36,"end":5752.64},{"text":"the","start":5752.64,"end":5752.84},{"text":"days","start":5752.84,"end":5753.08},{"text":"ahead.","start":5753.08,"end":5753.44}]},{"text":"We now begin the second session of the Intergovernmental Negotiating Committee turning from the Framework Convention itself to its two early protocols.","start":5754.19,"end":5764.35,"topics":[],"words":[{"text":"We","start":5754.19,"end":5754.35},{"text":"now","start":5754.35,"end":5754.55},{"text":"begin","start":5754.55,"end":5754.87},{"text":"the","start":5754.87,"end":5755.11},{"text":"second","start":5755.11,"end":5755.35},{"text":"session","start":5755.35,"end":5755.75},{"text":"of","start":5755.75,"end":5755.91},{"text":"the","start":5755.91,"end":5756.19},{"text":"Intergovernmental","start":5757.07,"end":5758.19},{"text":"Negotiating","start":5758.27,"end":5759.03},{"text":"Committee","start":5759.03,"end":5759.39},{"text":"turning","start":5759.87,"end":5760.55},{"text":"from","start":5760.55,"end":5760.79},{"text":"the","start":5760.79,"end":5760.99},{"text":"Framework","start":5760.99,"end":5761.39},{"text":"Convention","start":5761.39,"end":5761.95},{"text":"itself","start":5761.95,"end":5762.43},{"text":"to","start":5762.43,"end":5762.71},{"text":"its","start":5762.71,"end":5762.99},{"text":"two","start":5762.99,"end":5763.31},{"text":"early","start":5763.31,"end":5763.63},{"text":"protocols.","start":5763.63,"end":5764.35}]},{"text":"The first, on taxation of income from Cross Border Services, tackles one of the most pressing and complex challenges of our interconnected and increasingly digitalized global economy.","start":5764.35,"end":5777.47,"topics":[],"words":[{"text":"The","start":5764.35,"end":5764.59},{"text":"first,","start":5764.59,"end":5764.91},{"text":"on","start":5764.91,"end":5765.27},{"text":"taxation","start":5765.27,"end":5765.87},{"text":"of","start":5765.87,"end":5766.11},{"text":"income","start":5766.11,"end":5766.55},{"text":"from","start":5766.55,"end":5766.75},{"text":"Cross","start":5766.75,"end":5767.07},{"text":"Border","start":5767.07,"end":5767.47},{"text":"Services,","start":5768.59,"end":5768.99},{"text":"tackles","start":5769.79,"end":5770.39},{"text":"one","start":5770.39,"end":5770.63},{"text":"of","start":5770.63,"end":5770.83},{"text":"the","start":5770.83,"end":5771.07},{"text":"most","start":5771.07,"end":5771.35},{"text":"pressing","start":5771.35,"end":5771.91},{"text":"and","start":5771.91,"end":5772.19},{"text":"complex","start":5772.19,"end":5772.63},{"text":"challenges","start":5772.63,"end":5773.11},{"text":"of","start":5773.11,"end":5773.31},{"text":"our","start":5773.31,"end":5773.63},{"text":"interconnected","start":5774.11,"end":5775.11},{"text":"and","start":5775.11,"end":5775.39},{"text":"increasingly","start":5775.39,"end":5776.07},{"text":"digitalized","start":5776.07,"end":5776.75},{"text":"global","start":5776.75,"end":5777.11},{"text":"economy.","start":5777.11,"end":5777.47}]},{"text":"The second, on prevention and resolution of tax tax disputes, is essential to build trust, ensuring predictability and promoting fairness in international tax cooperation.","start":5777.95,"end":5788.95,"topics":[],"words":[{"text":"The","start":5777.95,"end":5778.23},{"text":"second,","start":5778.23,"end":5778.51},{"text":"on","start":5778.51,"end":5778.87},{"text":"prevention","start":5778.87,"end":5779.35},{"text":"and","start":5779.35,"end":5779.59},{"text":"resolution","start":5779.59,"end":5780.15},{"text":"of","start":5780.15,"end":5780.51},{"text":"tax","start":5780.51,"end":5780.8},{"text":"tax","start":5780.95,"end":5781.11},{"text":"disputes,","start":5781.11,"end":5781.67},{"text":"is","start":5781.67,"end":5781.99},{"text":"essential","start":5781.99,"end":5782.47},{"text":"to","start":5782.47,"end":5782.79},{"text":"build","start":5782.79,"end":5783.11},{"text":"trust,","start":5783.11,"end":5783.59},{"text":"ensuring","start":5783.59,"end":5784.15},{"text":"predictability","start":5784.63,"end":5785.43},{"text":"and","start":5785.43,"end":5785.83},{"text":"promoting","start":5785.91,"end":5786.59},{"text":"fairness","start":5786.59,"end":5787.15},{"text":"in","start":5787.15,"end":5787.43},{"text":"international","start":5787.43,"end":5787.75},{"text":"tax","start":5787.99,"end":5788.35},{"text":"cooperation.","start":5788.35,"end":5788.95}]}]},{"sentences":[{"text":"Together, they are designed not only to address today's challenges, but also to offer adaptable solutions for future developments in the global tax landscape.","start":5789.83,"end":5802.47,"topics":[],"words":[{"text":"Together,","start":5789.83,"end":5790.23},{"text":"they","start":5790.71,"end":5791.03},{"text":"are","start":5791.03,"end":5791.35},{"text":"designed","start":5791.35,"end":5791.99},{"text":"not","start":5791.99,"end":5792.23},{"text":"only","start":5792.23,"end":5792.55},{"text":"to","start":5792.55,"end":5792.83},{"text":"address","start":5792.83,"end":5793.11},{"text":"today's","start":5793.11,"end":5793.71},{"text":"challenges,","start":5793.71,"end":5794.27},{"text":"but","start":5794.27,"end":5794.59},{"text":"also","start":5794.59,"end":5794.95},{"text":"to","start":5795.03,"end":5795.31},{"text":"offer","start":5795.31,"end":5795.59},{"text":"adaptable","start":5796.07,"end":5796.869},{"text":"solutions","start":5796.869,"end":5797.43},{"text":"for","start":5798.39,"end":5798.75},{"text":"future","start":5798.75,"end":5799.11},{"text":"developments","start":5799.19,"end":5799.83},{"text":"in","start":5799.83,"end":5800.07},{"text":"the","start":5800.07,"end":5800.39},{"text":"global","start":5800.39,"end":5800.79},{"text":"tax","start":5801.27,"end":5801.67},{"text":"landscape.","start":5801.75,"end":5802.47}]},{"text":"These protocols are the wheels of the Framework Convention.","start":5802.71,"end":5806.47,"topics":[],"words":[{"text":"These","start":5802.71,"end":5803.07},{"text":"protocols","start":5803.07,"end":5803.91},{"text":"are","start":5803.91,"end":5804.31},{"text":"the","start":5804.47,"end":5804.79},{"text":"wheels","start":5804.79,"end":5805.15},{"text":"of","start":5805.15,"end":5805.31},{"text":"the","start":5805.31,"end":5805.47},{"text":"Framework","start":5805.47,"end":5805.91},{"text":"Convention.","start":5805.91,"end":5806.47}]},{"text":"They give it movement and direction.","start":5806.8,"end":5809.36,"topics":[],"words":[{"text":"They","start":5806.8,"end":5806.96},{"text":"give","start":5806.96,"end":5807.2},{"text":"it","start":5807.2,"end":5807.52},{"text":"movement","start":5807.6,"end":5808.16},{"text":"and","start":5808.4,"end":5808.72},{"text":"direction.","start":5808.72,"end":5809.36}]},{"text":"Like well aligned wheels, they will carry the Convention vision forward, turning principles into practice.","start":5809.6,"end":5816.4,"topics":[],"words":[{"text":"Like","start":5809.6,"end":5810},{"text":"well","start":5810,"end":5810.32},{"text":"aligned","start":5810.32,"end":5810.8},{"text":"wheels,","start":5810.8,"end":5811.16},{"text":"they","start":5811.16,"end":5811.36},{"text":"will","start":5811.36,"end":5811.6},{"text":"carry","start":5811.6,"end":5811.92},{"text":"the","start":5811.92,"end":5812.16},{"text":"Convention","start":5812.16,"end":5812.92},{"text":"vision","start":5812.92,"end":5813.36},{"text":"forward,","start":5813.36,"end":5813.68},{"text":"turning","start":5814.08,"end":5814.72},{"text":"principles","start":5814.72,"end":5815.32},{"text":"into","start":5815.32,"end":5815.68},{"text":"practice.","start":5815.76,"end":5816.4}]},{"text":"Their strength and balance will determine how effectively the Convention operates, how smoothly it navigates challenges, and how far it can take us toward a fairer and more effective international tax system.","start":5816.8,"end":5831.44,"topics":[],"words":[{"text":"Their","start":5816.8,"end":5817.2},{"text":"strength","start":5817.2,"end":5817.72},{"text":"and","start":5817.72,"end":5818.08},{"text":"balance","start":5818.08,"end":5818.6},{"text":"will","start":5818.6,"end":5818.88},{"text":"determine","start":5818.88,"end":5819.6},{"text":"how","start":5819.6,"end":5820},{"text":"effectively","start":5820,"end":5820.72},{"text":"the","start":5820.88,"end":5821.2},{"text":"Convention","start":5821.2,"end":5821.76},{"text":"operates,","start":5821.76,"end":5822.32},{"text":"how","start":5823.12,"end":5823.48},{"text":"smoothly","start":5823.48,"end":5824.04},{"text":"it","start":5824.04,"end":5824.24},{"text":"navigates","start":5824.24,"end":5824.8},{"text":"challenges,","start":5824.8,"end":5825.4},{"text":"and","start":5825.4,"end":5825.72},{"text":"how","start":5825.72,"end":5826.08},{"text":"far","start":5826.08,"end":5826.44},{"text":"it","start":5826.44,"end":5826.76},{"text":"can","start":5826.76,"end":5827.08},{"text":"take","start":5827.08,"end":5827.36},{"text":"us","start":5827.36,"end":5827.68},{"text":"toward","start":5827.92,"end":5828.48},{"text":"a","start":5828.48,"end":5828.76},{"text":"fairer","start":5828.76,"end":5829.16},{"text":"and","start":5829.16,"end":5829.36},{"text":"more","start":5829.36,"end":5829.6},{"text":"effective","start":5829.6,"end":5830.04},{"text":"international","start":5830.04,"end":5830.4},{"text":"tax","start":5830.64,"end":5831.04},{"text":"system.","start":5831.04,"end":5831.44}]}]},{"sentences":[{"text":"Excellencies, your interventions this week will shape the scope, direction and pace of our intercessional work.","start":5831.76,"end":5838.53,"topics":[],"words":[{"text":"Excellencies,","start":5831.76,"end":5832.56},{"text":"your","start":5832.93,"end":5833.09},{"text":"interventions","start":5833.09,"end":5833.89},{"text":"this","start":5833.89,"end":5834.21},{"text":"week","start":5834.21,"end":5834.49},{"text":"will","start":5834.49,"end":5834.77},{"text":"shape","start":5834.77,"end":5835.09},{"text":"the","start":5835.09,"end":5835.29},{"text":"scope,","start":5835.29,"end":5835.65},{"text":"direction","start":5835.65,"end":5836.21},{"text":"and","start":5836.21,"end":5836.53},{"text":"pace","start":5836.53,"end":5836.93},{"text":"of","start":5836.93,"end":5837.17},{"text":"our","start":5837.17,"end":5837.45},{"text":"intercessional","start":5837.45,"end":5838.17},{"text":"work.","start":5838.17,"end":5838.53}]},{"text":"The clarity, depth and ambitions of your contributions will guide the road ahead.","start":5839.01,"end":5845.65,"topics":[],"words":[{"text":"The","start":5839.01,"end":5839.37},{"text":"clarity,","start":5839.37,"end":5839.97},{"text":"depth","start":5839.97,"end":5840.45},{"text":"and","start":5840.45,"end":5840.77},{"text":"ambitions","start":5841.01,"end":5841.65},{"text":"of","start":5841.73,"end":5842.13},{"text":"your","start":5842.13,"end":5842.53},{"text":"contributions","start":5842.53,"end":5843.25},{"text":"will","start":5843.41,"end":5843.81},{"text":"guide","start":5843.81,"end":5844.29},{"text":"the","start":5844.69,"end":5845.01},{"text":"road","start":5845.01,"end":5845.29},{"text":"ahead.","start":5845.29,"end":5845.65}]},{"text":"Work on protocol one is in the capable hands of the co lead, Ms. Liselott Kanna.","start":5847.17,"end":5855.17,"topics":[],"words":[{"text":"Work","start":5847.17,"end":5847.49},{"text":"on","start":5847.49,"end":5847.73},{"text":"protocol","start":5847.73,"end":5848.33},{"text":"one","start":5848.33,"end":5848.69},{"text":"is","start":5849.17,"end":5849.53},{"text":"in","start":5849.53,"end":5849.81},{"text":"the","start":5849.81,"end":5850.13},{"text":"capable","start":5850.61,"end":5851.17},{"text":"hands","start":5851.17,"end":5851.53},{"text":"of","start":5851.53,"end":5851.73},{"text":"the","start":5851.73,"end":5851.93},{"text":"co","start":5851.93,"end":5852.13},{"text":"lead,","start":5852.13,"end":5852.45},{"text":"Ms.","start":5852.61,"end":5853.01},{"text":"Liselott","start":5853.25,"end":5854.45},{"text":"Kanna.","start":5854.45,"end":5855.17}]},{"text":"I will now hand the floor to Liselotta to describe the work to date.","start":5855.33,"end":5860.66,"topics":[],"words":[{"text":"I","start":5855.33,"end":5855.61},{"text":"will","start":5855.61,"end":5855.81},{"text":"now","start":5855.81,"end":5856.09},{"text":"hand","start":5856.09,"end":5856.37},{"text":"the","start":5856.37,"end":5856.53},{"text":"floor","start":5856.53,"end":5856.89},{"text":"to","start":5856.89,"end":5857.09},{"text":"Liselotta","start":5857.09,"end":5858.23},{"text":"to","start":5858.7,"end":5858.94},{"text":"describe","start":5858.94,"end":5859.5},{"text":"the","start":5859.5,"end":5859.74},{"text":"work","start":5859.74,"end":5860.06},{"text":"to","start":5860.06,"end":5860.38},{"text":"date.","start":5860.38,"end":5860.66}]},{"text":"On Work Stream 2, the floor is yours.","start":5860.66,"end":5863.66,"topics":[],"words":[{"text":"On","start":5860.66,"end":5860.86},{"text":"Work","start":5860.86,"end":5861.1},{"text":"Stream","start":5861.1,"end":5861.58},{"text":"2,","start":5861.58,"end":5861.9},{"text":"the","start":5862.54,"end":5862.86},{"text":"floor","start":5862.86,"end":5863.1},{"text":"is","start":5863.1,"end":5863.22},{"text":"yours.","start":5863.22,"end":5863.66}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":60,"paragraphs":[{"sentences":[{"text":"Thank you Chair.","start":5864.54,"end":5865.42,"topics":[],"words":[{"text":"Thank","start":5864.54,"end":5864.9},{"text":"you","start":5864.9,"end":5865.1},{"text":"Chair.","start":5865.1,"end":5865.42}]},{"text":"And while we get the presentation up, thank you all for your encouraging statements this morning.","start":5865.5,"end":5873.5,"topics":[],"words":[{"text":"And","start":5865.5,"end":5865.9},{"text":"while","start":5867.82,"end":5868.14},{"text":"we","start":5868.14,"end":5868.34},{"text":"get","start":5868.34,"end":5868.54},{"text":"the","start":5868.54,"end":5868.74},{"text":"presentation","start":5868.74,"end":5869.34},{"text":"up,","start":5869.34,"end":5869.74},{"text":"thank","start":5869.98,"end":5870.34},{"text":"you","start":5870.34,"end":5870.54},{"text":"all","start":5870.54,"end":5870.82},{"text":"for","start":5870.82,"end":5871.06},{"text":"your","start":5871.06,"end":5871.26},{"text":"encouraging","start":5871.26,"end":5872.06},{"text":"statements","start":5872.14,"end":5872.9},{"text":"this","start":5872.9,"end":5873.18},{"text":"morning.","start":5873.18,"end":5873.5}]},{"text":"It is really truly a great pleasure to hear the enthusiasm and importance of this work stream.","start":5874.299,"end":5882.1,"topics":[],"words":[{"text":"It","start":5874.299,"end":5874.58},{"text":"is","start":5874.58,"end":5874.78},{"text":"really","start":5874.78,"end":5875.1},{"text":"truly","start":5875.1,"end":5875.7},{"text":"a","start":5875.7,"end":5876.06},{"text":"great","start":5876.54,"end":5876.9},{"text":"pleasure","start":5876.9,"end":5877.42},{"text":"to","start":5877.42,"end":5877.62},{"text":"hear","start":5877.62,"end":5877.9},{"text":"the","start":5877.98,"end":5878.3},{"text":"enthusiasm","start":5878.3,"end":5879.18},{"text":"and","start":5879.18,"end":5879.5},{"text":"importance","start":5879.82,"end":5880.58},{"text":"of","start":5880.58,"end":5880.9},{"text":"this","start":5880.9,"end":5881.26},{"text":"work","start":5881.26,"end":5881.62},{"text":"stream.","start":5881.62,"end":5882.1}]},{"text":"So thank you for those words.","start":5882.1,"end":5883.9,"topics":[],"words":[{"text":"So","start":5882.1,"end":5882.38},{"text":"thank","start":5882.38,"end":5882.66},{"text":"you","start":5882.66,"end":5882.82},{"text":"for","start":5882.82,"end":5882.98},{"text":"those","start":5882.98,"end":5883.26},{"text":"words.","start":5883.42,"end":5883.9}]},{"text":"We have had a quite heavy work meeting load May and June in this work stream and we are very pleased to have been able to the input in those meetings online with more than 100 participants.","start":5884.92,"end":5907.88,"topics":[],"words":[{"text":"We","start":5884.92,"end":5885.08},{"text":"have","start":5885.08,"end":5885.36},{"text":"had","start":5885.36,"end":5885.72},{"text":"a","start":5886.36,"end":5886.76},{"text":"quite","start":5886.92,"end":5887.4},{"text":"heavy","start":5887.64,"end":5888.28},{"text":"work","start":5889.24,"end":5889.64},{"text":"meeting","start":5890.44,"end":5890.84},{"text":"load","start":5891.16,"end":5891.64},{"text":"May","start":5892.84,"end":5893.16},{"text":"and","start":5893.16,"end":5893.4},{"text":"June","start":5893.4,"end":5893.72},{"text":"in","start":5894.04,"end":5894.32},{"text":"this","start":5894.32,"end":5894.52},{"text":"work","start":5894.52,"end":5894.8},{"text":"stream","start":5894.8,"end":5895.28},{"text":"and","start":5895.28,"end":5895.64},{"text":"we","start":5897.4,"end":5897.76},{"text":"are","start":5897.76,"end":5898.04},{"text":"very","start":5898.04,"end":5898.32},{"text":"pleased","start":5898.32,"end":5899.16},{"text":"to","start":5899.48,"end":5899.88},{"text":"have","start":5899.96,"end":5900.279},{"text":"been","start":5900.279,"end":5900.52},{"text":"able","start":5900.52,"end":5900.84},{"text":"to","start":5900.92,"end":5901.32},{"text":"the","start":5901.64,"end":5901.96},{"text":"input","start":5901.96,"end":5902.52},{"text":"in","start":5902.52,"end":5902.88},{"text":"those","start":5902.88,"end":5903.24},{"text":"meetings","start":5903.88,"end":5904.6},{"text":"online","start":5904.6,"end":5905},{"text":"with","start":5905.48,"end":5905.84},{"text":"more","start":5905.84,"end":5906.08},{"text":"than","start":5906.08,"end":5906.36},{"text":"100","start":5906.36,"end":5906.92},{"text":"participants.","start":5907.08,"end":5907.88}]}]},{"sentences":[{"text":"It's been really credible participation.","start":5908.2,"end":5911.09,"topics":[],"words":[{"text":"It's","start":5908.2,"end":5908.56},{"text":"been","start":5908.56,"end":5908.76},{"text":"really","start":5908.76,"end":5909.08},{"text":"credible","start":5909.73,"end":5910.21},{"text":"participation.","start":5910.21,"end":5911.09}]},{"text":"Thank you all.","start":5911.73,"end":5912.61,"topics":[],"words":[{"text":"Thank","start":5911.73,"end":5912.09},{"text":"you","start":5912.09,"end":5912.29},{"text":"all.","start":5912.29,"end":5912.61}]},{"text":"We've been able to produce an issues note which we were able also to come to send out to all of you and we've also got lots of comments on that.","start":5913.33,"end":5925.41,"topics":[],"words":[{"text":"We've","start":5913.33,"end":5913.73},{"text":"been","start":5913.73,"end":5913.85},{"text":"able","start":5913.85,"end":5914.09},{"text":"to","start":5914.09,"end":5914.37},{"text":"produce","start":5914.37,"end":5914.93},{"text":"an","start":5915.49,"end":5915.85},{"text":"issues","start":5915.85,"end":5916.21},{"text":"note","start":5916.29,"end":5916.85},{"text":"which","start":5917.41,"end":5917.81},{"text":"we","start":5917.89,"end":5918.21},{"text":"were","start":5918.21,"end":5918.45},{"text":"able","start":5918.45,"end":5918.77},{"text":"also","start":5918.85,"end":5919.25},{"text":"to","start":5919.33,"end":5919.65},{"text":"come","start":5919.65,"end":5919.97},{"text":"to","start":5920.29,"end":5920.57},{"text":"send","start":5920.57,"end":5920.93},{"text":"out","start":5921.01,"end":5921.37},{"text":"to","start":5921.37,"end":5921.65},{"text":"all","start":5921.65,"end":5921.85},{"text":"of","start":5921.85,"end":5922.01},{"text":"you","start":5922.01,"end":5922.29},{"text":"and","start":5922.53,"end":5922.89},{"text":"we've","start":5922.89,"end":5923.29},{"text":"also","start":5923.29,"end":5923.57},{"text":"got","start":5923.57,"end":5923.97},{"text":"lots","start":5923.97,"end":5924.37},{"text":"of","start":5924.37,"end":5924.53},{"text":"comments","start":5924.53,"end":5924.85},{"text":"on","start":5924.85,"end":5925.13},{"text":"that.","start":5925.13,"end":5925.41}]},{"text":"So thank you all for this engagement with this work stream.","start":5925.49,"end":5929.01,"topics":[],"words":[{"text":"So","start":5925.49,"end":5925.769},{"text":"thank","start":5925.769,"end":5926.01},{"text":"you","start":5926.01,"end":5926.21},{"text":"all","start":5926.21,"end":5926.49},{"text":"for","start":5926.49,"end":5926.73},{"text":"this","start":5926.73,"end":5927.01},{"text":"engagement","start":5927.01,"end":5927.77},{"text":"with","start":5927.77,"end":5928.01},{"text":"this","start":5928.01,"end":5928.21},{"text":"work","start":5928.21,"end":5928.49},{"text":"stream.","start":5928.49,"end":5929.01}]},{"text":"So please, the first slide we're going to go through this presentation and there are some technical slides here.","start":5930.77,"end":5941.81,"topics":[],"words":[{"text":"So","start":5930.77,"end":5931.05},{"text":"please,","start":5931.05,"end":5931.33},{"text":"the","start":5931.33,"end":5931.73},{"text":"first","start":5931.73,"end":5932.05},{"text":"slide","start":5932.05,"end":5932.33},{"text":"we're","start":5932.33,"end":5932.61},{"text":"going","start":5932.61,"end":5932.77},{"text":"to","start":5932.77,"end":5932.97},{"text":"go","start":5932.97,"end":5933.17},{"text":"through","start":5933.17,"end":5933.45},{"text":"this","start":5933.45,"end":5933.81},{"text":"presentation","start":5934.37,"end":5935.17},{"text":"and","start":5938.25,"end":5938.49},{"text":"there","start":5939.53,"end":5939.85},{"text":"are","start":5939.85,"end":5940.05},{"text":"some","start":5940.05,"end":5940.29},{"text":"technical","start":5940.29,"end":5940.89},{"text":"slides","start":5940.97,"end":5941.49},{"text":"here.","start":5941.49,"end":5941.81}]}]},{"sentences":[{"text":"We will go through the whole presentation and then we will come back and have discussions on them.","start":5941.81,"end":5947.01,"topics":[],"words":[{"text":"We","start":5941.81,"end":5942.05},{"text":"will","start":5942.05,"end":5942.21},{"text":"go","start":5942.21,"end":5942.41},{"text":"through","start":5942.41,"end":5942.65},{"text":"the","start":5942.65,"end":5942.89},{"text":"whole","start":5942.89,"end":5943.17},{"text":"presentation","start":5943.17,"end":5943.97},{"text":"and","start":5943.97,"end":5944.21},{"text":"then","start":5944.21,"end":5944.41},{"text":"we","start":5944.41,"end":5944.61},{"text":"will","start":5944.61,"end":5944.81},{"text":"come","start":5944.81,"end":5945.09},{"text":"back","start":5945.09,"end":5945.41},{"text":"and","start":5945.41,"end":5945.69},{"text":"have","start":5945.69,"end":5945.93},{"text":"discussions","start":5945.93,"end":5946.57},{"text":"on","start":5946.57,"end":5946.77},{"text":"them.","start":5946.77,"end":5947.01}]},{"text":"So this is actually hopefully going to be a technical input into the work stream.","start":5947.01,"end":5953.37,"topics":[],"words":[{"text":"So","start":5947.01,"end":5947.21},{"text":"this","start":5947.21,"end":5947.33},{"text":"is","start":5947.33,"end":5947.53},{"text":"actually","start":5947.53,"end":5947.85},{"text":"hopefully","start":5948.17,"end":5948.81},{"text":"going","start":5948.81,"end":5949.01},{"text":"to","start":5949.01,"end":5949.17},{"text":"be","start":5949.17,"end":5949.41},{"text":"a","start":5949.41,"end":5949.65},{"text":"technical","start":5949.65,"end":5950.25},{"text":"input","start":5951.29,"end":5951.929},{"text":"into","start":5951.93,"end":5952.33},{"text":"the","start":5952.33,"end":5952.61},{"text":"work","start":5952.61,"end":5952.85},{"text":"stream.","start":5952.85,"end":5953.37}]},{"text":"So first of all, the work stream heard that most significant barriers to taxing crossbody border services consisted of legal barriers in tax treaties that do not reflect current ways of doing business.","start":5954.41,"end":5969.38,"topics":[],"words":[{"text":"So","start":5954.41,"end":5954.81},{"text":"first","start":5954.97,"end":5955.29},{"text":"of","start":5955.29,"end":5955.49},{"text":"all,","start":5955.49,"end":5955.77},{"text":"the","start":5956.49,"end":5956.81},{"text":"work","start":5956.81,"end":5957.05},{"text":"stream","start":5957.05,"end":5957.49},{"text":"heard","start":5957.49,"end":5957.85},{"text":"that","start":5957.85,"end":5958.13},{"text":"most","start":5958.13,"end":5958.49},{"text":"significant","start":5958.57,"end":5958.97},{"text":"barriers","start":5959.21,"end":5959.85},{"text":"to","start":5959.85,"end":5960.05},{"text":"taxing","start":5960.05,"end":5960.57},{"text":"crossbody","start":5960.57,"end":5961.07},{"text":"border","start":5961.22,"end":5961.46},{"text":"services","start":5961.46,"end":5961.78},{"text":"consisted","start":5962.58,"end":5963.26},{"text":"of","start":5963.26,"end":5963.46},{"text":"legal","start":5963.46,"end":5963.86},{"text":"barriers","start":5963.86,"end":5964.38},{"text":"in","start":5964.38,"end":5964.66},{"text":"tax","start":5964.66,"end":5964.98},{"text":"treaties","start":5965.06,"end":5965.7},{"text":"that","start":5966.1,"end":5966.46},{"text":"do","start":5966.46,"end":5966.74},{"text":"not","start":5966.74,"end":5966.98},{"text":"reflect","start":5966.98,"end":5967.54},{"text":"current","start":5967.62,"end":5968.02},{"text":"ways","start":5968.1,"end":5968.54},{"text":"of","start":5968.54,"end":5968.7},{"text":"doing","start":5968.7,"end":5968.98},{"text":"business.","start":5968.98,"end":5969.38}]},{"text":"So this was the first point that we were hearing quite a lot from several members of the participants in the work stream.","start":5969.7,"end":5982.74,"topics":[],"words":[{"text":"So","start":5969.7,"end":5969.98},{"text":"this","start":5969.98,"end":5970.14},{"text":"was","start":5970.14,"end":5970.3},{"text":"the","start":5970.3,"end":5970.5},{"text":"first","start":5970.5,"end":5970.82},{"text":"point","start":5973.22,"end":5973.62},{"text":"that","start":5973.78,"end":5974.06},{"text":"we","start":5974.06,"end":5974.34},{"text":"were","start":5974.82,"end":5975.18},{"text":"hearing","start":5975.18,"end":5975.78},{"text":"quite","start":5976.66,"end":5977.059},{"text":"a","start":5977.059,"end":5977.259},{"text":"lot","start":5977.259,"end":5977.46},{"text":"from","start":5977.46,"end":5977.78},{"text":"several","start":5977.94,"end":5978.34},{"text":"members","start":5978.42,"end":5978.82},{"text":"of","start":5978.9,"end":5979.22},{"text":"the","start":5979.22,"end":5979.54},{"text":"participants","start":5980.74,"end":5981.54},{"text":"in","start":5981.54,"end":5981.82},{"text":"the","start":5981.82,"end":5981.98},{"text":"work","start":5981.98,"end":5982.22},{"text":"stream.","start":5982.22,"end":5982.74}]},{"text":"Also a statement that developing countries impose gross tax basis to withholding taxes on almost all payments made from their jurisdictions and this allows them to tax without regard to where services are provided.","start":5984.42,"end":5999.52,"topics":[],"words":[{"text":"Also","start":5984.42,"end":5984.82},{"text":"a","start":5985.06,"end":5985.34},{"text":"statement","start":5985.34,"end":5985.62},{"text":"that","start":5985.86,"end":5986.26},{"text":"developing","start":5986.26,"end":5986.94},{"text":"countries","start":5986.94,"end":5987.3},{"text":"impose","start":5987.3,"end":5987.9},{"text":"gross","start":5987.9,"end":5988.34},{"text":"tax","start":5988.34,"end":5988.74},{"text":"basis","start":5989.2,"end":5989.48},{"text":"to","start":5989.48,"end":5989.68},{"text":"withholding","start":5989.68,"end":5990.28},{"text":"taxes","start":5990.28,"end":5990.76},{"text":"on","start":5990.76,"end":5990.96},{"text":"almost","start":5990.96,"end":5991.24},{"text":"all","start":5991.24,"end":5991.6},{"text":"payments","start":5991.6,"end":5992.16},{"text":"made","start":5992.16,"end":5992.48},{"text":"from","start":5992.48,"end":5992.72},{"text":"their","start":5992.72,"end":5992.96},{"text":"jurisdictions","start":5992.96,"end":5993.92},{"text":"and","start":5994.8,"end":5995.08},{"text":"this","start":5995.08,"end":5995.32},{"text":"allows","start":5995.32,"end":5995.8},{"text":"them","start":5995.8,"end":5995.96},{"text":"to","start":5995.96,"end":5996.16},{"text":"tax","start":5996.16,"end":5996.48},{"text":"without","start":5996.56,"end":5996.96},{"text":"regard","start":5997.2,"end":5997.64},{"text":"to","start":5997.64,"end":5997.8},{"text":"where","start":5997.8,"end":5998.04},{"text":"services","start":5998.04,"end":5998.4},{"text":"are","start":5998.56,"end":5998.84},{"text":"provided.","start":5998.84,"end":5999.52}]}]},{"sentences":[{"text":"So this domestic legal norms actually are curtailed by tax treaties.","start":6000.16,"end":6009.04,"topics":[],"words":[{"text":"So","start":6000.16,"end":6000.44},{"text":"this","start":6000.44,"end":6000.72},{"text":"domestic","start":6002.24,"end":6003.12},{"text":"legal","start":6003.92,"end":6004.56},{"text":"norms","start":6004.72,"end":6005.28},{"text":"actually","start":6006,"end":6006.4},{"text":"are","start":6006.48,"end":6006.88},{"text":"curtailed","start":6006.88,"end":6007.76},{"text":"by","start":6007.76,"end":6008.08},{"text":"tax","start":6008.08,"end":6008.48},{"text":"treaties.","start":6008.48,"end":6009.04}]},{"text":"That is the reflection that we came up with.","start":6009.04,"end":6011.84,"topics":[],"words":[{"text":"That","start":6009.04,"end":6009.32},{"text":"is","start":6009.32,"end":6009.48},{"text":"the","start":6009.48,"end":6009.76},{"text":"reflection","start":6009.76,"end":6010.48},{"text":"that","start":6010.48,"end":6010.72},{"text":"we","start":6010.72,"end":6011},{"text":"came","start":6011,"end":6011.28},{"text":"up","start":6011.28,"end":6011.52},{"text":"with.","start":6011.52,"end":6011.84}]}]},{"sentences":[{"text":"So treaty rules that allow taxation only when the service provider has a physical presence in a country do not align well with those domestic systems.","start":6014.16,"end":6025.3,"topics":[],"words":[{"text":"So","start":6014.16,"end":6014.44},{"text":"treaty","start":6014.44,"end":6014.84},{"text":"rules","start":6014.84,"end":6015.12},{"text":"that","start":6015.12,"end":6015.32},{"text":"allow","start":6015.32,"end":6015.56},{"text":"taxation","start":6015.56,"end":6016.03},{"text":"only","start":6016.74,"end":6016.98},{"text":"when","start":6017.38,"end":6017.66},{"text":"the","start":6017.66,"end":6017.86},{"text":"service","start":6017.86,"end":6018.18},{"text":"provider","start":6018.18,"end":6018.82},{"text":"has","start":6018.82,"end":6019.06},{"text":"a","start":6019.06,"end":6019.3},{"text":"physical","start":6019.3,"end":6019.86},{"text":"presence","start":6019.86,"end":6020.34},{"text":"in","start":6020.34,"end":6020.54},{"text":"a","start":6020.54,"end":6020.74},{"text":"country","start":6020.74,"end":6021.06},{"text":"do","start":6021.62,"end":6021.94},{"text":"not","start":6021.94,"end":6022.22},{"text":"align","start":6022.22,"end":6022.74},{"text":"well","start":6022.74,"end":6023.14},{"text":"with","start":6023.3,"end":6023.62},{"text":"those","start":6023.62,"end":6023.94},{"text":"domestic","start":6024.02,"end":6024.7},{"text":"systems.","start":6024.7,"end":6025.3}]},{"text":"That is a firm conclusion of the meetings.","start":6025.38,"end":6029.38,"topics":[],"words":[{"text":"That","start":6025.38,"end":6025.66},{"text":"is","start":6025.66,"end":6025.94},{"text":"a","start":6026.66,"end":6026.94},{"text":"firm","start":6026.94,"end":6027.26},{"text":"conclusion","start":6027.26,"end":6027.82},{"text":"of","start":6027.82,"end":6028.06},{"text":"the","start":6028.06,"end":6028.34},{"text":"meetings.","start":6028.58,"end":6029.38}]},{"text":"Next slide please.","start":6030.18,"end":6031.14,"topics":[],"words":[{"text":"Next","start":6030.18,"end":6030.5},{"text":"slide","start":6030.5,"end":6030.82},{"text":"please.","start":6030.82,"end":6031.14}]}]},{"sentences":[{"text":"Also, digital technology make it easier than ever to provide services remotely.","start":6033.94,"end":6039.62,"topics":[],"words":[{"text":"Also,","start":6033.94,"end":6034.34},{"text":"digital","start":6034.58,"end":6034.98},{"text":"technology","start":6035.14,"end":6035.54},{"text":"make","start":6035.78,"end":6036.1},{"text":"it","start":6036.1,"end":6036.34},{"text":"easier","start":6036.34,"end":6036.82},{"text":"than","start":6036.82,"end":6037.06},{"text":"ever","start":6037.06,"end":6037.38},{"text":"to","start":6037.7,"end":6037.98},{"text":"provide","start":6037.98,"end":6038.26},{"text":"services","start":6038.42,"end":6038.82},{"text":"remotely.","start":6038.98,"end":6039.62}]},{"text":"Of course, we've heard that a lot this morning.","start":6040.1,"end":6042.18,"topics":[],"words":[{"text":"Of","start":6040.1,"end":6040.38},{"text":"course,","start":6040.38,"end":6040.58},{"text":"we've","start":6040.58,"end":6040.86},{"text":"heard","start":6040.86,"end":6041.1},{"text":"that","start":6041.1,"end":6041.3},{"text":"a","start":6041.3,"end":6041.46},{"text":"lot","start":6041.46,"end":6041.62},{"text":"this","start":6041.62,"end":6041.86},{"text":"morning.","start":6041.86,"end":6042.18}]},{"text":"Some services do of course still require physical presence.","start":6043.89,"end":6047.89,"topics":[],"words":[{"text":"Some","start":6043.89,"end":6044.09},{"text":"services","start":6044.09,"end":6044.45},{"text":"do","start":6044.69,"end":6045.09},{"text":"of","start":6045.41,"end":6045.69},{"text":"course","start":6045.69,"end":6045.97},{"text":"still","start":6045.97,"end":6046.33},{"text":"require","start":6046.33,"end":6046.81},{"text":"physical","start":6046.81,"end":6047.37},{"text":"presence.","start":6047.37,"end":6047.89}]},{"text":"But a change of the way services are provided today and particularly the ways that we earlier, you know, with the models that we use where taxation is actually only almost only awarded the country with a physical practice presence.","start":6048.77,"end":6069.71,"topics":[],"words":[{"text":"But","start":6048.77,"end":6049.13},{"text":"a","start":6049.13,"end":6049.45},{"text":"change","start":6049.45,"end":6049.81},{"text":"of","start":6049.81,"end":6050.21},{"text":"the","start":6050.37,"end":6050.65},{"text":"way","start":6050.65,"end":6050.93},{"text":"services","start":6050.93,"end":6051.33},{"text":"are","start":6051.41,"end":6051.73},{"text":"provided","start":6051.73,"end":6052.37},{"text":"today","start":6052.53,"end":6052.93},{"text":"and","start":6054.77,"end":6055.09},{"text":"particularly","start":6055.09,"end":6055.77},{"text":"the","start":6055.77,"end":6056.01},{"text":"ways","start":6056.01,"end":6056.37},{"text":"that","start":6056.37,"end":6056.61},{"text":"we","start":6056.61,"end":6056.93},{"text":"earlier,","start":6057.57,"end":6057.97},{"text":"you","start":6058.369,"end":6058.649},{"text":"know,","start":6058.649,"end":6058.89},{"text":"with","start":6058.89,"end":6059.13},{"text":"the","start":6059.13,"end":6059.29},{"text":"models","start":6059.29,"end":6059.61},{"text":"that","start":6059.61,"end":6059.77},{"text":"we","start":6059.77,"end":6059.97},{"text":"use","start":6059.97,"end":6060.29},{"text":"where","start":6060.37,"end":6060.77},{"text":"taxation","start":6061.73,"end":6062.53},{"text":"is","start":6063.01,"end":6063.37},{"text":"actually","start":6063.37,"end":6063.73},{"text":"only","start":6064.61,"end":6065.01},{"text":"almost","start":6065.33,"end":6065.73},{"text":"only","start":6065.81,"end":6066.21},{"text":"awarded","start":6066.77,"end":6067.37},{"text":"the","start":6067.37,"end":6067.53},{"text":"country","start":6067.53,"end":6067.81},{"text":"with","start":6067.89,"end":6068.25},{"text":"a","start":6068.25,"end":6068.49},{"text":"physical","start":6068.49,"end":6068.97},{"text":"practice","start":6068.97,"end":6069.16},{"text":"presence.","start":6069.31,"end":6069.71}]}]},{"sentences":[{"text":"That is basically a completely different situation from today and therefore we need to reconsider these things.","start":6071.79,"end":6081.23,"topics":[],"words":[{"text":"That","start":6071.79,"end":6072.07},{"text":"is","start":6072.07,"end":6072.27},{"text":"basically","start":6072.27,"end":6072.83},{"text":"a","start":6074.51,"end":6074.91},{"text":"completely","start":6074.91,"end":6075.47},{"text":"different","start":6075.47,"end":6075.79},{"text":"situation","start":6076.51,"end":6077.15},{"text":"from","start":6077.31,"end":6077.63},{"text":"today","start":6077.63,"end":6077.95},{"text":"and","start":6078.19,"end":6078.51},{"text":"therefore","start":6078.51,"end":6079.07},{"text":"we","start":6079.15,"end":6079.43},{"text":"need","start":6079.43,"end":6079.63},{"text":"to","start":6079.63,"end":6079.87},{"text":"reconsider","start":6079.87,"end":6080.59},{"text":"these","start":6080.59,"end":6080.87},{"text":"things.","start":6080.87,"end":6081.23}]},{"text":"So the focus has been on the treatment of digital services.","start":6082.67,"end":6085.63,"topics":[],"words":[{"text":"So","start":6082.67,"end":6082.91},{"text":"the","start":6082.91,"end":6083.03},{"text":"focus","start":6083.03,"end":6083.31},{"text":"has","start":6083.31,"end":6083.59},{"text":"been","start":6083.59,"end":6083.75},{"text":"on","start":6083.75,"end":6083.91},{"text":"the","start":6083.91,"end":6084.07},{"text":"treatment","start":6084.07,"end":6084.47},{"text":"of","start":6084.47,"end":6084.67},{"text":"digital","start":6084.67,"end":6084.99},{"text":"services.","start":6085.229,"end":6085.63}]},{"text":"But that's not the only thing that we wanted to include in this work stream.","start":6086.03,"end":6090.51,"topics":[],"words":[{"text":"But","start":6086.03,"end":6086.39},{"text":"that's","start":6086.39,"end":6086.87},{"text":"not","start":6086.87,"end":6087.07},{"text":"the","start":6087.07,"end":6087.31},{"text":"only","start":6087.31,"end":6087.59},{"text":"thing","start":6087.59,"end":6087.91},{"text":"that","start":6087.91,"end":6088.15},{"text":"we","start":6088.15,"end":6088.39},{"text":"wanted","start":6088.39,"end":6088.87},{"text":"to","start":6088.87,"end":6089.03},{"text":"include","start":6089.03,"end":6089.31},{"text":"in","start":6089.31,"end":6089.59},{"text":"this","start":6089.59,"end":6089.79},{"text":"work","start":6089.79,"end":6090.03},{"text":"stream.","start":6090.03,"end":6090.51}]},{"text":"There are concerns also regarding fees for management, technical and clarity consultancy services.","start":6090.59,"end":6095.86,"topics":[],"words":[{"text":"There","start":6090.59,"end":6090.91},{"text":"are","start":6090.91,"end":6091.23},{"text":"concerns","start":6091.23,"end":6091.87},{"text":"also","start":6091.87,"end":6092.15},{"text":"regarding","start":6092.15,"end":6092.63},{"text":"fees","start":6092.63,"end":6092.95},{"text":"for","start":6092.95,"end":6093.15},{"text":"management,","start":6093.15,"end":6093.47},{"text":"technical","start":6093.95,"end":6094.51},{"text":"and","start":6094.51,"end":6094.63},{"text":"clarity","start":6094.63,"end":6094.75},{"text":"consultancy","start":6094.9,"end":6095.5},{"text":"services.","start":6095.5,"end":6095.86}]},{"text":"And this goes back to decades and of course the changes that we have included in the UN model the work stream considered a number of situations and we are going to have a look at them later on in these slides to ask and I will highlight if there were no existing international tax rules, should the state where services are consumed have the right to tax the payment and what would be the justification for doing so?","start":6096.5,"end":6130.1,"topics":[],"words":[{"text":"And","start":6096.5,"end":6096.82},{"text":"this","start":6096.82,"end":6097.06},{"text":"goes","start":6097.06,"end":6097.42},{"text":"back","start":6097.42,"end":6097.66},{"text":"to","start":6097.66,"end":6097.94},{"text":"decades","start":6097.94,"end":6098.58},{"text":"and","start":6098.58,"end":6098.9},{"text":"of","start":6099.14,"end":6099.42},{"text":"course","start":6099.42,"end":6099.66},{"text":"the","start":6099.66,"end":6099.9},{"text":"changes","start":6099.9,"end":6100.34},{"text":"that","start":6100.34,"end":6100.54},{"text":"we","start":6100.54,"end":6100.74},{"text":"have","start":6100.74,"end":6100.98},{"text":"included","start":6100.98,"end":6101.54},{"text":"in","start":6101.54,"end":6101.74},{"text":"the","start":6101.74,"end":6102.02},{"text":"UN","start":6102.02,"end":6102.42},{"text":"model","start":6102.74,"end":6103.38},{"text":"the","start":6106.1,"end":6106.42},{"text":"work","start":6106.42,"end":6106.66},{"text":"stream","start":6106.66,"end":6107.1},{"text":"considered","start":6107.1,"end":6107.66},{"text":"a","start":6107.66,"end":6107.86},{"text":"number","start":6107.86,"end":6108.1},{"text":"of","start":6108.1,"end":6108.34},{"text":"situations","start":6108.34,"end":6109.22},{"text":"and","start":6109.54,"end":6109.86},{"text":"we","start":6109.86,"end":6110.06},{"text":"are","start":6110.06,"end":6110.22},{"text":"going","start":6110.22,"end":6110.38},{"text":"to","start":6110.38,"end":6110.5},{"text":"have","start":6110.5,"end":6110.699},{"text":"a","start":6110.699,"end":6110.9},{"text":"look","start":6110.9,"end":6111.019},{"text":"at","start":6111.019,"end":6111.18},{"text":"them","start":6111.18,"end":6111.42},{"text":"later","start":6111.42,"end":6111.74},{"text":"on","start":6111.74,"end":6112.02},{"text":"in","start":6112.02,"end":6112.34},{"text":"these","start":6112.66,"end":6112.98},{"text":"slides","start":6112.98,"end":6113.46},{"text":"to","start":6114.02,"end":6114.34},{"text":"ask","start":6114.34,"end":6114.66},{"text":"and","start":6114.74,"end":6115.06},{"text":"I","start":6115.06,"end":6115.26},{"text":"will","start":6115.26,"end":6115.5},{"text":"highlight","start":6115.5,"end":6116.06},{"text":"if","start":6116.06,"end":6116.34},{"text":"there","start":6116.34,"end":6116.62},{"text":"were","start":6116.62,"end":6116.98},{"text":"no","start":6117.06,"end":6117.46},{"text":"existing","start":6117.46,"end":6118.18},{"text":"international","start":6118.42,"end":6118.82},{"text":"tax","start":6119.3,"end":6119.7},{"text":"rules,","start":6119.78,"end":6120.26},{"text":"should","start":6121.3,"end":6121.54},{"text":"the","start":6121.7,"end":6122.02},{"text":"state","start":6122.02,"end":6122.34},{"text":"where","start":6122.42,"end":6122.78},{"text":"services","start":6122.78,"end":6123.14},{"text":"are","start":6123.22,"end":6123.54},{"text":"consumed","start":6123.54,"end":6124.22},{"text":"have","start":6124.22,"end":6124.5},{"text":"the","start":6124.5,"end":6124.7},{"text":"right","start":6124.7,"end":6124.98},{"text":"to","start":6124.98,"end":6125.3},{"text":"tax","start":6125.3,"end":6125.58},{"text":"the","start":6125.58,"end":6125.86},{"text":"payment","start":6125.86,"end":6126.34},{"text":"and","start":6126.5,"end":6126.86},{"text":"what","start":6126.86,"end":6127.18},{"text":"would","start":6127.18,"end":6127.46},{"text":"be","start":6127.46,"end":6127.74},{"text":"the","start":6127.74,"end":6128.02},{"text":"justification","start":6128.02,"end":6128.9},{"text":"for","start":6128.98,"end":6129.3},{"text":"doing","start":6129.3,"end":6129.62},{"text":"so?","start":6129.7,"end":6130.1}]}]},{"sentences":[{"text":"Those were the questions that we tried to discuss in the meetings next slide.","start":6130.58,"end":6137.3,"topics":[],"words":[{"text":"Those","start":6130.58,"end":6130.9},{"text":"were","start":6130.9,"end":6131.14},{"text":"the","start":6131.14,"end":6131.34},{"text":"questions","start":6131.34,"end":6131.86},{"text":"that","start":6131.86,"end":6132.1},{"text":"we","start":6132.1,"end":6132.42},{"text":"tried","start":6132.98,"end":6133.46},{"text":"to","start":6133.46,"end":6133.86},{"text":"discuss","start":6134.42,"end":6134.82},{"text":"in","start":6134.98,"end":6135.26},{"text":"the","start":6135.26,"end":6135.46},{"text":"meetings","start":6135.46,"end":6136.1},{"text":"next","start":6136.579,"end":6136.9},{"text":"slide.","start":6136.9,"end":6137.3}]},{"text":"So I will now give the floor to Patricia who has kindly offered to go through us technically and explaining these slides.","start":6138.98,"end":6149.43,"topics":[],"words":[{"text":"So","start":6138.98,"end":6139.26},{"text":"I","start":6139.26,"end":6139.38},{"text":"will","start":6139.38,"end":6139.54},{"text":"now","start":6139.54,"end":6139.74},{"text":"give","start":6139.74,"end":6139.9},{"text":"the","start":6139.9,"end":6140.1},{"text":"floor","start":6140.1,"end":6140.5},{"text":"to","start":6140.5,"end":6140.78},{"text":"Patricia","start":6140.78,"end":6141.58},{"text":"who","start":6141.58,"end":6141.9},{"text":"has","start":6141.9,"end":6142.26},{"text":"kindly","start":6142.82,"end":6143.34},{"text":"offered","start":6143.34,"end":6143.74},{"text":"to","start":6143.74,"end":6143.9},{"text":"go","start":6143.9,"end":6144.1},{"text":"through","start":6144.1,"end":6144.38},{"text":"us","start":6144.38,"end":6144.74},{"text":"technically","start":6144.82,"end":6145.38},{"text":"and","start":6148.15,"end":6148.31},{"text":"explaining","start":6148.31,"end":6148.75},{"text":"these","start":6148.75,"end":6149.03},{"text":"slides.","start":6149.03,"end":6149.43}]},{"text":"We're not going to open the discussion yet.","start":6149.43,"end":6151.47,"topics":[],"words":[{"text":"We're","start":6149.43,"end":6149.71},{"text":"not","start":6149.71,"end":6149.87},{"text":"going","start":6149.87,"end":6150.03},{"text":"to","start":6150.03,"end":6150.19},{"text":"open","start":6150.19,"end":6150.43},{"text":"the","start":6150.43,"end":6150.67},{"text":"discussion","start":6150.67,"end":6151.19},{"text":"yet.","start":6151.19,"end":6151.47}]},{"text":"Chair we do that.","start":6151.47,"end":6153.03,"topics":[],"words":[{"text":"Chair","start":6151.47,"end":6151.83},{"text":"we","start":6152.15,"end":6152.47},{"text":"do","start":6152.47,"end":6152.71},{"text":"that.","start":6152.71,"end":6153.03}]},{"text":"We will come back to this but we are presenting the cases now so that you can think a little bit about it.","start":6153.11,"end":6159.91,"topics":[],"words":[{"text":"We","start":6153.11,"end":6153.39},{"text":"will","start":6153.39,"end":6153.59},{"text":"come","start":6153.59,"end":6153.79},{"text":"back","start":6153.79,"end":6153.99},{"text":"to","start":6153.99,"end":6154.19},{"text":"this","start":6154.19,"end":6154.43},{"text":"but","start":6154.43,"end":6154.63},{"text":"we","start":6154.63,"end":6154.75},{"text":"are","start":6154.75,"end":6154.91},{"text":"presenting","start":6154.91,"end":6155.55},{"text":"the","start":6155.55,"end":6155.83},{"text":"cases","start":6155.83,"end":6156.15},{"text":"now","start":6156.39,"end":6156.71},{"text":"so","start":6156.71,"end":6156.91},{"text":"that","start":6156.91,"end":6157.11},{"text":"you","start":6157.11,"end":6157.31},{"text":"can","start":6157.31,"end":6157.59},{"text":"think","start":6158.39,"end":6158.75},{"text":"a","start":6158.75,"end":6158.95},{"text":"little","start":6158.95,"end":6159.11},{"text":"bit","start":6159.11,"end":6159.35},{"text":"about","start":6159.35,"end":6159.59},{"text":"it.","start":6159.59,"end":6159.91}]}]},{"sentences":[{"text":"Please go ahead Patricia.","start":6159.99,"end":6161.59,"topics":[],"words":[{"text":"Please","start":6159.99,"end":6160.31},{"text":"go","start":6160.31,"end":6160.51},{"text":"ahead","start":6160.51,"end":6160.79},{"text":"Patricia.","start":6160.79,"end":6161.59}]}]}],"speaker":{"name":"Liselott Kanna","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":61,"paragraphs":[{"sentences":[{"text":"Thank you.","start":6163.99,"end":6164.63,"topics":[],"words":[{"text":"Thank","start":6163.99,"end":6164.35},{"text":"you.","start":6164.35,"end":6164.63}]},{"text":"Koh lead and thank you everybody.","start":6164.79,"end":6169.67,"topics":[],"words":[{"text":"Koh","start":6164.79,"end":6165.23},{"text":"lead","start":6165.23,"end":6165.51},{"text":"and","start":6166.87,"end":6167.27},{"text":"thank","start":6168.39,"end":6168.75},{"text":"you","start":6168.75,"end":6169.03},{"text":"everybody.","start":6169.03,"end":6169.67}]},{"text":"Again, we should emphasize that these are not all of the examples that were considered.","start":6170.07,"end":6179.45,"topics":[],"words":[{"text":"Again,","start":6170.07,"end":6170.47},{"text":"we","start":6173.85,"end":6174.01},{"text":"should","start":6174.01,"end":6174.25},{"text":"emphasize","start":6174.25,"end":6174.97},{"text":"that","start":6175.21,"end":6175.53},{"text":"these","start":6175.53,"end":6175.85},{"text":"are","start":6175.93,"end":6176.29},{"text":"not","start":6176.29,"end":6176.65},{"text":"all","start":6176.65,"end":6176.97},{"text":"of","start":6176.97,"end":6177.13},{"text":"the","start":6177.13,"end":6177.29},{"text":"examples","start":6177.29,"end":6178.01},{"text":"that","start":6178.09,"end":6178.49},{"text":"were","start":6178.49,"end":6178.81},{"text":"considered.","start":6178.81,"end":6179.45}]},{"text":"We decided not to put you through all that since the work stream discussed them for three or four weeks.","start":6179.45,"end":6186.09,"topics":[],"words":[{"text":"We","start":6179.45,"end":6179.85},{"text":"decided","start":6180.01,"end":6180.57},{"text":"not","start":6180.57,"end":6180.85},{"text":"to","start":6180.85,"end":6181.01},{"text":"put","start":6181.01,"end":6181.21},{"text":"you","start":6181.21,"end":6181.49},{"text":"through","start":6181.49,"end":6181.77},{"text":"all","start":6181.77,"end":6182.01},{"text":"that","start":6182.01,"end":6182.33},{"text":"since","start":6182.33,"end":6182.65},{"text":"the","start":6182.65,"end":6182.85},{"text":"work","start":6182.85,"end":6183.09},{"text":"stream","start":6183.09,"end":6183.61},{"text":"discussed","start":6183.93,"end":6184.53},{"text":"them","start":6184.53,"end":6184.77},{"text":"for","start":6184.77,"end":6185.09},{"text":"three","start":6185.09,"end":6185.33},{"text":"or","start":6185.33,"end":6185.49},{"text":"four","start":6185.49,"end":6185.73},{"text":"weeks.","start":6185.73,"end":6186.09}]},{"text":"So this is a selection to illustrate certain things.","start":6187.61,"end":6192.49,"topics":[],"words":[{"text":"So","start":6187.61,"end":6188.01},{"text":"this","start":6188.33,"end":6188.65},{"text":"is","start":6188.65,"end":6188.85},{"text":"a","start":6188.85,"end":6189.01},{"text":"selection","start":6189.01,"end":6189.45},{"text":"to","start":6190.81,"end":6191.13},{"text":"illustrate","start":6191.13,"end":6191.81},{"text":"certain","start":6191.81,"end":6192.13},{"text":"things.","start":6192.13,"end":6192.49}]}]},{"sentences":[{"text":"So in this first example on intra company services we have bigco that is resident in state R. It owns Subco which is in the agricultural business producing I guess flowers given the icon here.","start":6192.89,"end":6218.06,"topics":[],"words":[{"text":"So","start":6192.89,"end":6193.17},{"text":"in","start":6193.17,"end":6193.37},{"text":"this","start":6193.37,"end":6193.61},{"text":"first","start":6193.61,"end":6193.89},{"text":"example","start":6193.89,"end":6194.57},{"text":"on","start":6195.61,"end":6195.97},{"text":"intra","start":6195.97,"end":6196.33},{"text":"company","start":6196.33,"end":6196.65},{"text":"services","start":6196.81,"end":6197.21},{"text":"we","start":6198.46,"end":6198.7},{"text":"have","start":6198.7,"end":6199.1},{"text":"bigco","start":6199.9,"end":6200.62},{"text":"that","start":6202.54,"end":6202.82},{"text":"is","start":6202.82,"end":6202.98},{"text":"resident","start":6202.98,"end":6203.38},{"text":"in","start":6203.38,"end":6203.66},{"text":"state","start":6203.66,"end":6203.98},{"text":"R.","start":6204.06,"end":6204.46},{"text":"It","start":6205.74,"end":6206.14},{"text":"owns","start":6206.22,"end":6206.86},{"text":"Subco","start":6207.18,"end":6207.9},{"text":"which","start":6209.02,"end":6209.38},{"text":"is","start":6209.38,"end":6209.7},{"text":"in","start":6209.7,"end":6209.98},{"text":"the","start":6209.98,"end":6210.3},{"text":"agricultural","start":6210.54,"end":6211.58},{"text":"business","start":6211.82,"end":6212.22},{"text":"producing","start":6213.9,"end":6214.62},{"text":"I","start":6214.7,"end":6214.98},{"text":"guess","start":6214.98,"end":6215.26},{"text":"flowers","start":6215.26,"end":6215.98},{"text":"given","start":6216.46,"end":6216.82},{"text":"the","start":6216.82,"end":6217.1},{"text":"icon","start":6217.1,"end":6217.66},{"text":"here.","start":6217.66,"end":6218.06}]},{"text":"And so Subco is paying fees for specialist services to Bigco in state are and in this case BigCo employees are in State P for fewer than 183 days a year.","start":6218.62,"end":6238.23,"topics":[],"words":[{"text":"And","start":6218.62,"end":6218.98},{"text":"so","start":6218.98,"end":6219.26},{"text":"Subco","start":6219.26,"end":6219.9},{"text":"is","start":6220.14,"end":6220.54},{"text":"paying","start":6221.82,"end":6222.46},{"text":"fees","start":6223.43,"end":6223.75},{"text":"for","start":6223.75,"end":6224.07},{"text":"specialist","start":6224.07,"end":6224.75},{"text":"services","start":6224.75,"end":6225.11},{"text":"to","start":6225.59,"end":6225.91},{"text":"Bigco","start":6225.91,"end":6226.55},{"text":"in","start":6226.63,"end":6226.95},{"text":"state","start":6226.95,"end":6227.27},{"text":"are","start":6227.35,"end":6227.75},{"text":"and","start":6228.87,"end":6229.23},{"text":"in","start":6229.23,"end":6229.47},{"text":"this","start":6229.47,"end":6229.71},{"text":"case","start":6229.71,"end":6230.07},{"text":"BigCo","start":6230.15,"end":6230.83},{"text":"employees","start":6230.83,"end":6231.59},{"text":"are","start":6232.79,"end":6233.15},{"text":"in","start":6233.15,"end":6233.47},{"text":"State","start":6233.47,"end":6233.83},{"text":"P","start":6233.83,"end":6234.23},{"text":"for","start":6235.27,"end":6235.59},{"text":"fewer","start":6235.59,"end":6235.91},{"text":"than","start":6235.91,"end":6236.11},{"text":"183","start":6236.11,"end":6237.15},{"text":"days","start":6237.15,"end":6237.51},{"text":"a","start":6237.59,"end":6237.91},{"text":"year.","start":6237.91,"end":6238.23}]},{"text":"And so these might these specialist services might be soil testing other we have a chemist here and we have a farmer so there might be advice on the agricultural various agricultural questions that come up.","start":6239.35,"end":6262.03,"topics":[],"words":[{"text":"And","start":6239.35,"end":6239.75},{"text":"so","start":6239.75,"end":6240.03},{"text":"these","start":6240.03,"end":6240.27},{"text":"might","start":6240.27,"end":6240.59},{"text":"these","start":6240.59,"end":6240.87},{"text":"specialist","start":6240.87,"end":6241.43},{"text":"services","start":6241.43,"end":6241.75},{"text":"might","start":6242.39,"end":6242.71},{"text":"be","start":6242.71,"end":6243.03},{"text":"soil","start":6244.71,"end":6245.23},{"text":"testing","start":6245.23,"end":6245.91},{"text":"other","start":6247.27,"end":6247.67},{"text":"we","start":6248.23,"end":6248.51},{"text":"have","start":6248.51,"end":6248.79},{"text":"a","start":6249.07,"end":6249.19},{"text":"chemist","start":6249.19,"end":6249.59},{"text":"here","start":6249.59,"end":6249.95},{"text":"and","start":6250.59,"end":6250.95},{"text":"we","start":6250.95,"end":6251.27},{"text":"have","start":6251.27,"end":6251.63},{"text":"a","start":6252.75,"end":6253.07},{"text":"farmer","start":6253.07,"end":6253.63},{"text":"so","start":6253.63,"end":6253.87},{"text":"there","start":6253.87,"end":6254.03},{"text":"might","start":6254.03,"end":6254.27},{"text":"be","start":6254.27,"end":6254.59},{"text":"advice","start":6254.67,"end":6255.31},{"text":"on","start":6255.47,"end":6255.87},{"text":"the","start":6256.91,"end":6257.23},{"text":"agricultural","start":6257.23,"end":6258.11},{"text":"various","start":6259.23,"end":6259.79},{"text":"agricultural","start":6259.79,"end":6260.63},{"text":"questions","start":6260.63,"end":6261.23},{"text":"that","start":6261.23,"end":6261.47},{"text":"come","start":6261.47,"end":6261.71},{"text":"up.","start":6261.71,"end":6262.03}]},{"text":"And so the question in all of these slides is how to share taxing rights between State P and State R. Katie and then we have two examples on legal services to avoid messy questions.","start":6263.55,"end":6286.36,"topics":[],"words":[{"text":"And","start":6263.55,"end":6263.91},{"text":"so","start":6263.91,"end":6264.11},{"text":"the","start":6264.11,"end":6264.27},{"text":"question","start":6264.27,"end":6264.59},{"text":"in","start":6265.15,"end":6265.51},{"text":"all","start":6265.51,"end":6265.79},{"text":"of","start":6265.79,"end":6265.99},{"text":"these","start":6265.99,"end":6266.23},{"text":"slides","start":6266.23,"end":6266.63},{"text":"is","start":6266.63,"end":6266.91},{"text":"how","start":6266.91,"end":6267.11},{"text":"to","start":6267.11,"end":6267.31},{"text":"share","start":6267.31,"end":6267.59},{"text":"taxing","start":6267.59,"end":6268.19},{"text":"rights","start":6268.19,"end":6268.51},{"text":"between","start":6268.67,"end":6269.07},{"text":"State","start":6269.15,"end":6269.55},{"text":"P","start":6269.55,"end":6269.95},{"text":"and","start":6270.03,"end":6270.39},{"text":"State","start":6270.39,"end":6270.75},{"text":"R.","start":6270.75,"end":6271.15},{"text":"Katie","start":6272.91,"end":6273.63},{"text":"and","start":6276.76,"end":6276.88},{"text":"then","start":6276.88,"end":6277.04},{"text":"we","start":6277.04,"end":6277.28},{"text":"have","start":6277.28,"end":6277.64},{"text":"two","start":6277.88,"end":6278.24},{"text":"examples","start":6278.24,"end":6278.92},{"text":"on","start":6278.92,"end":6279.28},{"text":"legal","start":6279.28,"end":6279.72},{"text":"services","start":6279.72,"end":6280.04},{"text":"to","start":6282.36,"end":6282.76},{"text":"avoid","start":6283.4,"end":6283.96},{"text":"messy","start":6284.28,"end":6284.92},{"text":"questions.","start":6285.56,"end":6286.36}]}]},{"sentences":[{"text":"We have a sole proprietorship which is a firm with one partner providing legal services to client co instead state S the and in the first example those services are provided through a lawyer who is actually in state S. And","start":6288.76,"end":6315.28,"topics":[],"words":[{"text":"We","start":6288.76,"end":6289.16},{"text":"have","start":6289.16,"end":6289.56},{"text":"a","start":6290.519,"end":6290.84},{"text":"sole","start":6290.84,"end":6291.16},{"text":"proprietorship","start":6291.16,"end":6292.04},{"text":"which","start":6292.28,"end":6292.6},{"text":"is","start":6292.6,"end":6292.8},{"text":"a","start":6292.8,"end":6292.96},{"text":"firm","start":6292.96,"end":6293.4},{"text":"with","start":6293.48,"end":6293.88},{"text":"one","start":6294.04,"end":6294.44},{"text":"partner","start":6295.64,"end":6296.2},{"text":"providing","start":6296.84,"end":6297.4},{"text":"legal","start":6297.4,"end":6297.88},{"text":"services","start":6297.88,"end":6298.2},{"text":"to","start":6298.44,"end":6298.76},{"text":"client","start":6298.76,"end":6299.24},{"text":"co","start":6299.24,"end":6299.64},{"text":"instead","start":6299.8,"end":6300.25},{"text":"state","start":6300.4,"end":6300.6},{"text":"S","start":6300.6,"end":6300.96},{"text":"the","start":6301.76,"end":6302.16},{"text":"and","start":6302.88,"end":6303.2},{"text":"in","start":6303.2,"end":6303.52},{"text":"the","start":6303.52,"end":6303.88},{"text":"first","start":6303.88,"end":6304.24},{"text":"example","start":6304.32,"end":6305.04},{"text":"those","start":6306.48,"end":6306.88},{"text":"services","start":6306.88,"end":6307.28},{"text":"are","start":6307.68,"end":6308},{"text":"provided","start":6308,"end":6308.72},{"text":"through","start":6308.72,"end":6308.96},{"text":"a","start":6308.96,"end":6309.16},{"text":"lawyer","start":6309.16,"end":6309.64},{"text":"who","start":6309.64,"end":6309.88},{"text":"is","start":6309.88,"end":6310.16},{"text":"actually","start":6310.16,"end":6310.56},{"text":"in","start":6310.88,"end":6311.28},{"text":"state","start":6311.28,"end":6311.68},{"text":"S.","start":6311.76,"end":6312.16},{"text":"And","start":6314.88,"end":6315.28}]}]},{"sentences":[{"text":"so the question is should state how to share the taxing rights between and that should be State S and State R. So that's the first version of this example.","start":6317.36,"end":6332.06,"topics":[],"words":[{"text":"so","start":6317.36,"end":6317.6},{"text":"the","start":6317.6,"end":6317.76},{"text":"question","start":6317.76,"end":6318.08},{"text":"is","start":6318.24,"end":6318.64},{"text":"should","start":6319.04,"end":6319.44},{"text":"state","start":6321.12,"end":6321.52},{"text":"how","start":6321.84,"end":6322.12},{"text":"to","start":6322.12,"end":6322.28},{"text":"share","start":6322.28,"end":6322.48},{"text":"the","start":6322.48,"end":6322.68},{"text":"taxing","start":6322.68,"end":6323.12},{"text":"rights","start":6323.12,"end":6323.4},{"text":"between","start":6323.4,"end":6323.76},{"text":"and","start":6323.84,"end":6324.08},{"text":"that","start":6324.08,"end":6324.24},{"text":"should","start":6324.24,"end":6324.44},{"text":"be","start":6324.44,"end":6324.64},{"text":"State","start":6324.64,"end":6324.92},{"text":"S","start":6324.92,"end":6325.28},{"text":"and","start":6325.28,"end":6325.6},{"text":"State","start":6325.6,"end":6325.92},{"text":"R.","start":6325.92,"end":6326.32},{"text":"So","start":6329.02,"end":6329.14},{"text":"that's","start":6329.14,"end":6329.38},{"text":"the","start":6329.38,"end":6329.58},{"text":"first","start":6329.58,"end":6329.9},{"text":"version","start":6329.98,"end":6330.5},{"text":"of","start":6330.5,"end":6330.74},{"text":"this","start":6330.74,"end":6331.02},{"text":"example.","start":6331.34,"end":6332.06}]},{"text":"And then if we go to the next slide in this case the lawyer does not actually go to state S in order to provide the services.","start":6332.54,"end":6347.74,"topics":[],"words":[{"text":"And","start":6332.54,"end":6332.86},{"text":"then","start":6332.86,"end":6333.06},{"text":"if","start":6333.06,"end":6333.18},{"text":"we","start":6333.18,"end":6333.3},{"text":"go","start":6333.3,"end":6333.5},{"text":"to","start":6333.5,"end":6333.7},{"text":"the","start":6333.7,"end":6333.9},{"text":"next","start":6333.9,"end":6334.18},{"text":"slide","start":6334.18,"end":6334.62},{"text":"in","start":6336.46,"end":6336.74},{"text":"this","start":6336.74,"end":6336.98},{"text":"case","start":6336.98,"end":6337.34},{"text":"the","start":6338.3,"end":6338.7},{"text":"lawyer","start":6342.3,"end":6342.86},{"text":"does","start":6342.86,"end":6343.1},{"text":"not","start":6343.1,"end":6343.42},{"text":"actually","start":6343.5,"end":6343.9},{"text":"go","start":6344.54,"end":6344.86},{"text":"to","start":6344.86,"end":6345.14},{"text":"state","start":6345.14,"end":6345.5},{"text":"S","start":6345.5,"end":6345.9},{"text":"in","start":6346.14,"end":6346.42},{"text":"order","start":6346.42,"end":6346.66},{"text":"to","start":6346.66,"end":6346.9},{"text":"provide","start":6346.9,"end":6347.18},{"text":"the","start":6347.18,"end":6347.46},{"text":"services.","start":6347.46,"end":6347.74}]},{"text":"In this case the lawyer is providing the services from the office of of the sole proprietor in state.","start":6348.54,"end":6356.12,"topics":[],"words":[{"text":"In","start":6348.54,"end":6348.82},{"text":"this","start":6348.82,"end":6349.02},{"text":"case","start":6349.02,"end":6349.3},{"text":"the","start":6349.3,"end":6349.54},{"text":"lawyer","start":6349.54,"end":6349.98},{"text":"is","start":6349.98,"end":6350.22},{"text":"providing","start":6350.22,"end":6350.78},{"text":"the","start":6350.78,"end":6350.98},{"text":"services","start":6350.98,"end":6351.26},{"text":"from","start":6351.74,"end":6352.02},{"text":"the","start":6352.02,"end":6352.22},{"text":"office","start":6352.22,"end":6352.535},{"text":"of","start":6352.535,"end":6352.69},{"text":"of","start":6353.16,"end":6353.28},{"text":"the","start":6353.28,"end":6353.44},{"text":"sole","start":6353.44,"end":6353.72},{"text":"proprietor","start":6353.72,"end":6354.44},{"text":"in","start":6355.48,"end":6355.8},{"text":"state.","start":6355.8,"end":6356.12}]},{"text":"Proprietorship in state are.","start":6356.52,"end":6358.76,"topics":[],"words":[{"text":"Proprietorship","start":6356.52,"end":6357.48},{"text":"in","start":6357.48,"end":6357.8},{"text":"state","start":6357.8,"end":6358.12},{"text":"are.","start":6358.36,"end":6358.76}]}]},{"sentences":[{"text":"And then we have a fairly simple example on digital services.","start":6364.04,"end":6370.68,"topics":[],"words":[{"text":"And","start":6364.04,"end":6364.32},{"text":"then","start":6364.32,"end":6364.56},{"text":"we","start":6364.56,"end":6364.88},{"text":"have","start":6364.88,"end":6365.24},{"text":"a","start":6366.2,"end":6366.52},{"text":"fairly","start":6366.52,"end":6367.04},{"text":"simple","start":6367.04,"end":6367.72},{"text":"example","start":6368.36,"end":6369.24},{"text":"on","start":6369.4,"end":6369.76},{"text":"digital","start":6369.76,"end":6370.12},{"text":"services.","start":6370.28,"end":6370.68}]},{"text":"In this case we have social media co that is in State R. The BigCo in this case is actually in state P which is also where the users are.","start":6372.6,"end":6387.25,"topics":[],"words":[{"text":"In","start":6372.6,"end":6372.88},{"text":"this","start":6372.88,"end":6373.16},{"text":"case","start":6373.16,"end":6373.56},{"text":"we","start":6373.88,"end":6374.2},{"text":"have","start":6374.2,"end":6374.48},{"text":"social","start":6374.48,"end":6374.84},{"text":"media","start":6374.84,"end":6375.24},{"text":"co","start":6375.32,"end":6375.72},{"text":"that","start":6376.04,"end":6376.32},{"text":"is","start":6376.32,"end":6376.48},{"text":"in","start":6376.48,"end":6376.68},{"text":"State","start":6376.68,"end":6377},{"text":"R.","start":6377.08,"end":6377.48},{"text":"The","start":6379.73,"end":6379.97},{"text":"BigCo","start":6380.05,"end":6380.77},{"text":"in","start":6381.09,"end":6381.37},{"text":"this","start":6381.37,"end":6381.61},{"text":"case","start":6381.61,"end":6381.97},{"text":"is","start":6382.53,"end":6382.89},{"text":"actually","start":6382.89,"end":6383.25},{"text":"in","start":6383.65,"end":6384.05},{"text":"state","start":6384.05,"end":6384.45},{"text":"P","start":6384.53,"end":6384.93},{"text":"which","start":6385.25,"end":6385.57},{"text":"is","start":6385.57,"end":6385.77},{"text":"also","start":6385.77,"end":6385.97},{"text":"where","start":6385.97,"end":6386.25},{"text":"the","start":6386.25,"end":6386.49},{"text":"users","start":6386.49,"end":6386.97},{"text":"are.","start":6386.97,"end":6387.25}]},{"text":"But BigCo is purchasing advertising from social media co so its advertisements are available on its site and social media Co is its user is also in state P and social Media Co is providing content plus advertising so to the user and of course the user's activities on the social media company are also valuable to the social media company as it helps to inform the algorithm.","start":6388.13,"end":6435.52,"topics":[],"words":[{"text":"But","start":6388.13,"end":6388.53},{"text":"BigCo","start":6389.41,"end":6390.13},{"text":"is","start":6390.45,"end":6390.85},{"text":"purchasing","start":6391.01,"end":6391.65},{"text":"advertising","start":6392.13,"end":6392.93},{"text":"from","start":6395.17,"end":6395.57},{"text":"social","start":6395.65,"end":6396.05},{"text":"media","start":6396.05,"end":6396.45},{"text":"co","start":6396.45,"end":6396.85},{"text":"so","start":6396.85,"end":6397.13},{"text":"its","start":6397.13,"end":6397.33},{"text":"advertisements","start":6397.33,"end":6398.21},{"text":"are","start":6398.37,"end":6398.77},{"text":"available","start":6398.77,"end":6399.17},{"text":"on","start":6400.29,"end":6400.69},{"text":"its","start":6402.45,"end":6402.85},{"text":"site","start":6403.09,"end":6403.49},{"text":"and","start":6404.46,"end":6404.66},{"text":"social","start":6404.66,"end":6404.98},{"text":"media","start":6404.98,"end":6405.34},{"text":"Co","start":6405.42,"end":6405.82},{"text":"is","start":6406.7,"end":6407.1},{"text":"its","start":6409.34,"end":6409.7},{"text":"user","start":6409.7,"end":6410.3},{"text":"is","start":6410.62,"end":6410.94},{"text":"also","start":6410.94,"end":6411.22},{"text":"in","start":6411.22,"end":6411.46},{"text":"state","start":6411.46,"end":6411.74},{"text":"P","start":6411.82,"end":6412.22},{"text":"and","start":6413.1,"end":6413.42},{"text":"social","start":6413.42,"end":6413.7},{"text":"Media","start":6413.7,"end":6414.06},{"text":"Co","start":6414.06,"end":6414.42},{"text":"is","start":6414.42,"end":6414.7},{"text":"providing","start":6414.7,"end":6415.18},{"text":"content","start":6415.26,"end":6415.66},{"text":"plus","start":6416.06,"end":6416.54},{"text":"advertising","start":6416.54,"end":6417.26},{"text":"so","start":6419.26,"end":6419.66},{"text":"to","start":6420.86,"end":6421.18},{"text":"the","start":6421.18,"end":6421.38},{"text":"user","start":6421.38,"end":6421.9},{"text":"and","start":6422.22,"end":6422.5},{"text":"of","start":6422.5,"end":6422.7},{"text":"course","start":6422.7,"end":6423.02},{"text":"the","start":6423.5,"end":6423.82},{"text":"user's","start":6423.82,"end":6424.54},{"text":"activities","start":6425.42,"end":6426.22},{"text":"on","start":6426.22,"end":6426.54},{"text":"the","start":6426.54,"end":6426.74},{"text":"social","start":6426.74,"end":6426.98},{"text":"media","start":6426.98,"end":6427.34},{"text":"company","start":6427.34,"end":6427.74},{"text":"are","start":6428.06,"end":6428.38},{"text":"also","start":6428.38,"end":6428.7},{"text":"valuable","start":6428.7,"end":6429.34},{"text":"to","start":6429.6,"end":6429.68},{"text":"the","start":6429.68,"end":6429.8},{"text":"social","start":6429.8,"end":6430.08},{"text":"media","start":6430.08,"end":6430.48},{"text":"company","start":6430.48,"end":6430.88},{"text":"as","start":6431.52,"end":6431.84},{"text":"it","start":6431.84,"end":6432.04},{"text":"helps","start":6432.04,"end":6432.48},{"text":"to","start":6432.48,"end":6432.8},{"text":"inform","start":6433.68,"end":6434.08},{"text":"the","start":6434.48,"end":6434.8},{"text":"algorithm.","start":6434.8,"end":6435.52}]}]}],"speaker":{"name":"Patricia","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":62,"paragraphs":[{"sentences":[{"text":"Thank you very much, Patricia.","start":6443.52,"end":6445.44,"topics":[],"words":[{"text":"Thank","start":6443.52,"end":6443.84},{"text":"you","start":6443.84,"end":6444},{"text":"very","start":6444,"end":6444.24},{"text":"much,","start":6444.24,"end":6444.56},{"text":"Patricia.","start":6444.64,"end":6445.44}]},{"text":"These four slides were actually part of the discussions that we had at the work stream.","start":6445.76,"end":6452.16,"topics":[],"words":[{"text":"These","start":6445.76,"end":6446.16},{"text":"four","start":6446.96,"end":6447.32},{"text":"slides","start":6447.32,"end":6447.84},{"text":"were","start":6447.84,"end":6448.16},{"text":"actually","start":6448.16,"end":6448.48},{"text":"part","start":6448.56,"end":6448.96},{"text":"of","start":6448.96,"end":6449.36},{"text":"the","start":6449.6,"end":6450},{"text":"discussions","start":6450,"end":6450.6},{"text":"that","start":6450.6,"end":6450.76},{"text":"we","start":6450.76,"end":6450.92},{"text":"had","start":6450.92,"end":6451.12},{"text":"at","start":6451.12,"end":6451.28},{"text":"the","start":6451.28,"end":6451.4},{"text":"work","start":6451.4,"end":6451.6},{"text":"stream.","start":6451.6,"end":6452.16}]},{"text":"So the idea here is for some of us who have looked at them, of course listen to the input from those of you who were not part of the work in the work stream and see if we could add something to our issues notes on issues that you actually raised today.","start":6452.16,"end":6471.289,"topics":[],"words":[{"text":"So","start":6452.16,"end":6452.56},{"text":"the","start":6453.52,"end":6453.8},{"text":"idea","start":6453.8,"end":6454.16},{"text":"here","start":6454.16,"end":6454.44},{"text":"is","start":6454.44,"end":6454.8},{"text":"for","start":6455.21,"end":6455.41},{"text":"some","start":6455.41,"end":6455.65},{"text":"of","start":6455.65,"end":6455.81},{"text":"us","start":6455.81,"end":6455.97},{"text":"who","start":6455.97,"end":6456.17},{"text":"have","start":6456.17,"end":6456.49},{"text":"looked","start":6456.73,"end":6457.17},{"text":"at","start":6457.17,"end":6457.33},{"text":"them,","start":6457.33,"end":6457.53},{"text":"of","start":6457.53,"end":6457.73},{"text":"course","start":6457.73,"end":6458.01},{"text":"listen","start":6458.01,"end":6458.57},{"text":"to","start":6458.57,"end":6458.85},{"text":"the","start":6458.85,"end":6459.13},{"text":"input","start":6459.13,"end":6459.61},{"text":"from","start":6459.61,"end":6459.93},{"text":"those","start":6459.93,"end":6460.25},{"text":"of","start":6460.25,"end":6460.45},{"text":"you","start":6460.45,"end":6460.61},{"text":"who","start":6460.61,"end":6460.89},{"text":"were","start":6461.53,"end":6461.85},{"text":"not","start":6461.85,"end":6462.13},{"text":"part","start":6462.13,"end":6462.37},{"text":"of","start":6462.37,"end":6462.53},{"text":"the","start":6462.53,"end":6462.81},{"text":"work","start":6462.89,"end":6463.29},{"text":"in","start":6463.61,"end":6463.85},{"text":"the","start":6463.85,"end":6463.97},{"text":"work","start":6463.97,"end":6464.21},{"text":"stream","start":6464.21,"end":6464.65},{"text":"and","start":6464.65,"end":6464.89},{"text":"see","start":6464.89,"end":6465.13},{"text":"if","start":6465.13,"end":6465.33},{"text":"we","start":6465.33,"end":6465.49},{"text":"could","start":6465.49,"end":6465.77},{"text":"add","start":6466.33,"end":6466.73},{"text":"something","start":6466.73,"end":6467.13},{"text":"to","start":6467.29,"end":6467.65},{"text":"our","start":6467.65,"end":6467.97},{"text":"issues","start":6467.97,"end":6468.33},{"text":"notes","start":6468.41,"end":6468.81},{"text":"on","start":6468.81,"end":6469.05},{"text":"issues","start":6469.05,"end":6469.37},{"text":"that","start":6469.37,"end":6469.69},{"text":"you","start":6469.69,"end":6469.97},{"text":"actually","start":6469.97,"end":6470.33},{"text":"raised","start":6470.33,"end":6470.81},{"text":"today.","start":6470.89,"end":6471.289}]}]},{"sentences":[{"text":"So the primary goal of any new rules, I mean this is the discussion on different approaches.","start":6473.37,"end":6480.43,"topics":[],"words":[{"text":"So","start":6473.37,"end":6473.69},{"text":"the","start":6473.69,"end":6473.93},{"text":"primary","start":6473.93,"end":6474.57},{"text":"goal","start":6475.05,"end":6475.49},{"text":"of","start":6475.49,"end":6475.77},{"text":"any","start":6475.77,"end":6476.05},{"text":"new","start":6476.05,"end":6476.37},{"text":"rules,","start":6476.37,"end":6476.89},{"text":"I","start":6478.09,"end":6478.37},{"text":"mean","start":6478.37,"end":6478.57},{"text":"this","start":6478.57,"end":6478.85},{"text":"is","start":6478.85,"end":6479.09},{"text":"the","start":6479.09,"end":6479.25},{"text":"discussion","start":6479.25,"end":6479.65},{"text":"on","start":6479.65,"end":6479.81},{"text":"different","start":6479.81,"end":6480.09},{"text":"approaches.","start":6480.09,"end":6480.43}]},{"text":"So sort of question actually should be to support domestic resource mobilization by providing for a fair allocation of tax revenues.","start":6480.98,"end":6490.66,"topics":[],"words":[{"text":"So","start":6480.98,"end":6481.22},{"text":"sort","start":6481.22,"end":6481.54},{"text":"of","start":6481.54,"end":6481.78},{"text":"question","start":6481.78,"end":6482.18},{"text":"actually","start":6482.26,"end":6482.66},{"text":"should","start":6484.26,"end":6484.62},{"text":"be","start":6484.62,"end":6484.94},{"text":"to","start":6484.94,"end":6485.18},{"text":"support","start":6485.18,"end":6485.46},{"text":"domestic","start":6485.54,"end":6486.22},{"text":"resource","start":6486.22,"end":6486.74},{"text":"mobilization","start":6486.74,"end":6487.46},{"text":"by","start":6487.62,"end":6487.94},{"text":"providing","start":6487.94,"end":6488.38},{"text":"for","start":6488.38,"end":6488.62},{"text":"a","start":6488.62,"end":6488.74},{"text":"fair","start":6488.74,"end":6488.94},{"text":"allocation","start":6488.94,"end":6489.54},{"text":"of","start":6489.54,"end":6489.74},{"text":"tax","start":6489.74,"end":6490.02},{"text":"revenues.","start":6490.02,"end":6490.66}]},{"text":"We discussed last week's last week about the fair allocation of tax and taxing rights.","start":6490.66,"end":6496.819,"topics":[],"words":[{"text":"We","start":6490.66,"end":6490.94},{"text":"discussed","start":6490.94,"end":6491.46},{"text":"last","start":6491.46,"end":6491.74},{"text":"week's","start":6491.74,"end":6492.26},{"text":"last","start":6492.74,"end":6493.1},{"text":"week","start":6493.1,"end":6493.42},{"text":"about","start":6493.42,"end":6493.7},{"text":"the","start":6493.7,"end":6493.9},{"text":"fair","start":6493.9,"end":6494.1},{"text":"allocation","start":6494.1,"end":6494.62},{"text":"of","start":6494.62,"end":6494.82},{"text":"tax","start":6494.82,"end":6495.14},{"text":"and","start":6495.62,"end":6495.94},{"text":"taxing","start":6495.94,"end":6496.46},{"text":"rights.","start":6496.46,"end":6496.819}]},{"text":"So that is of course part of the umbrella for the discussions in this work stream.","start":6497.14,"end":6502.9,"topics":[],"words":[{"text":"So","start":6497.14,"end":6497.54},{"text":"that","start":6497.78,"end":6498.06},{"text":"is","start":6498.06,"end":6498.26},{"text":"of","start":6498.26,"end":6498.46},{"text":"course","start":6498.46,"end":6498.74},{"text":"part","start":6498.74,"end":6499.06},{"text":"of","start":6499.06,"end":6499.26},{"text":"the","start":6499.26,"end":6499.42},{"text":"umbrella","start":6499.42,"end":6500.18},{"text":"for","start":6500.42,"end":6500.82},{"text":"the","start":6500.82,"end":6501.1},{"text":"discussions","start":6501.1,"end":6501.7},{"text":"in","start":6501.7,"end":6501.9},{"text":"this","start":6501.9,"end":6502.14},{"text":"work","start":6502.14,"end":6502.42},{"text":"stream.","start":6502.42,"end":6502.9}]},{"text":"Other goals could be or are eliminate barriers to cross border trade and investment, be aligned with economic efficiency and short tax neutrality, achieve simplicity and administrability.","start":6504.26,"end":6518.77,"topics":[],"words":[{"text":"Other","start":6504.26,"end":6504.58},{"text":"goals","start":6504.58,"end":6504.94},{"text":"could","start":6504.94,"end":6505.22},{"text":"be","start":6505.22,"end":6505.54},{"text":"or","start":6505.54,"end":6505.86},{"text":"are","start":6505.86,"end":6506.18},{"text":"eliminate","start":6507.01,"end":6507.53},{"text":"barriers","start":6507.53,"end":6508.09},{"text":"to","start":6508.09,"end":6508.33},{"text":"cross","start":6508.33,"end":6508.61},{"text":"border","start":6508.61,"end":6508.93},{"text":"trade","start":6508.93,"end":6509.17},{"text":"and","start":6509.17,"end":6509.41},{"text":"investment,","start":6509.41,"end":6509.73},{"text":"be","start":6511.09,"end":6511.41},{"text":"aligned","start":6511.41,"end":6511.93},{"text":"with","start":6511.93,"end":6512.17},{"text":"economic","start":6512.17,"end":6512.53},{"text":"efficiency","start":6512.61,"end":6513.33},{"text":"and","start":6513.33,"end":6513.57},{"text":"short","start":6513.57,"end":6513.85},{"text":"tax","start":6513.85,"end":6514.21},{"text":"neutrality,","start":6514.29,"end":6515.09},{"text":"achieve","start":6515.97,"end":6516.57},{"text":"simplicity","start":6516.57,"end":6517.33},{"text":"and","start":6517.33,"end":6517.69},{"text":"administrability.","start":6517.69,"end":6518.77}]}]},{"sentences":[{"text":"And finally new nexus rule must be future proof or at least we will try and aim for it by satisfying criteria even as business models to change in ways that are impossible to now foretell.","start":6520.77,"end":6536.34,"topics":[],"words":[{"text":"And","start":6520.77,"end":6521.13},{"text":"finally","start":6521.13,"end":6521.73},{"text":"new","start":6522.05,"end":6522.41},{"text":"nexus","start":6522.41,"end":6522.97},{"text":"rule","start":6522.97,"end":6523.37},{"text":"must","start":6523.37,"end":6523.65},{"text":"be","start":6523.65,"end":6523.93},{"text":"future","start":6523.93,"end":6524.29},{"text":"proof","start":6524.29,"end":6524.81},{"text":"or","start":6524.81,"end":6525.09},{"text":"at","start":6525.09,"end":6525.33},{"text":"least","start":6525.33,"end":6525.65},{"text":"we","start":6525.73,"end":6526.01},{"text":"will","start":6526.01,"end":6526.21},{"text":"try","start":6526.21,"end":6526.45},{"text":"and","start":6526.45,"end":6526.65},{"text":"aim","start":6526.65,"end":6526.97},{"text":"for","start":6526.97,"end":6527.13},{"text":"it","start":6527.13,"end":6527.41},{"text":"by","start":6527.81,"end":6528.21},{"text":"satisfying","start":6528.77,"end":6529.57},{"text":"criteria","start":6529.57,"end":6530.29},{"text":"even","start":6530.37,"end":6530.69},{"text":"as","start":6530.69,"end":6530.97},{"text":"business","start":6530.97,"end":6531.33},{"text":"models","start":6531.33,"end":6531.78},{"text":"to","start":6531.78,"end":6531.91},{"text":"change","start":6532.14,"end":6532.38},{"text":"in","start":6532.38,"end":6532.66},{"text":"ways","start":6532.66,"end":6532.98},{"text":"that","start":6532.98,"end":6533.18},{"text":"are","start":6533.18,"end":6533.42},{"text":"impossible","start":6533.42,"end":6534.14},{"text":"to","start":6534.38,"end":6534.7},{"text":"now","start":6534.7,"end":6535.02},{"text":"foretell.","start":6535.58,"end":6536.34}]},{"text":"So that of course we will have to be a little bit looking into the magnifying glass for future but hopefully we could at least think about ways forward there next slide.","start":6536.34,"end":6551.34,"topics":[],"words":[{"text":"So","start":6536.34,"end":6536.58},{"text":"that","start":6536.58,"end":6536.86},{"text":"of","start":6536.86,"end":6537.14},{"text":"course","start":6537.14,"end":6537.42},{"text":"we","start":6537.5,"end":6537.78},{"text":"will","start":6537.78,"end":6537.98},{"text":"have","start":6537.98,"end":6538.18},{"text":"to","start":6538.18,"end":6538.34},{"text":"be","start":6538.34,"end":6538.54},{"text":"a","start":6538.54,"end":6538.7},{"text":"little","start":6538.7,"end":6538.86},{"text":"bit","start":6538.86,"end":6539.18},{"text":"looking","start":6541.82,"end":6542.22},{"text":"into","start":6542.3,"end":6542.7},{"text":"the","start":6542.7,"end":6543.1},{"text":"magnifying","start":6544.3,"end":6545.06},{"text":"glass","start":6545.06,"end":6545.42},{"text":"for","start":6545.42,"end":6545.66},{"text":"future","start":6545.66,"end":6545.98},{"text":"but","start":6546.06,"end":6546.46},{"text":"hopefully","start":6546.86,"end":6547.42},{"text":"we","start":6547.42,"end":6547.62},{"text":"could","start":6547.62,"end":6547.9},{"text":"at","start":6548.14,"end":6548.42},{"text":"least","start":6548.42,"end":6548.62},{"text":"think","start":6548.62,"end":6548.86},{"text":"about","start":6548.86,"end":6549.18},{"text":"ways","start":6549.18,"end":6549.54},{"text":"forward","start":6549.54,"end":6549.82},{"text":"there","start":6549.82,"end":6550.22},{"text":"next","start":6550.62,"end":6550.94},{"text":"slide.","start":6550.94,"end":6551.34}]},{"text":"So these are the more possible discussions on the approaches new nexus rules we are open.","start":6552.54,"end":6559.09,"topics":[],"words":[{"text":"So","start":6552.54,"end":6552.86},{"text":"these","start":6552.86,"end":6553.1},{"text":"are","start":6553.1,"end":6553.3},{"text":"the","start":6553.3,"end":6553.58},{"text":"more","start":6554.3,"end":6554.62},{"text":"possible","start":6554.62,"end":6554.94},{"text":"discussions","start":6555.02,"end":6555.66},{"text":"on","start":6555.66,"end":6555.9},{"text":"the","start":6555.9,"end":6556.06},{"text":"approaches","start":6556.06,"end":6556.7},{"text":"new","start":6557.02,"end":6557.34},{"text":"nexus","start":6557.34,"end":6557.74},{"text":"rules","start":6558.05,"end":6558.33},{"text":"we","start":6558.33,"end":6558.57},{"text":"are","start":6558.57,"end":6558.77},{"text":"open.","start":6558.77,"end":6559.09}]},{"text":"We do need to think out of the box.","start":6559.41,"end":6562.37,"topics":[],"words":[{"text":"We","start":6559.41,"end":6559.77},{"text":"do","start":6559.77,"end":6560.05},{"text":"need","start":6560.05,"end":6560.29},{"text":"to","start":6560.29,"end":6560.53},{"text":"think","start":6560.53,"end":6560.85},{"text":"out","start":6561.41,"end":6561.69},{"text":"of","start":6561.69,"end":6561.85},{"text":"the","start":6561.85,"end":6562.01},{"text":"box.","start":6562.01,"end":6562.37}]},{"text":"What would be the continued role of physical presence?","start":6563.33,"end":6566.29,"topics":[],"words":[{"text":"What","start":6563.33,"end":6563.65},{"text":"would","start":6563.65,"end":6563.89},{"text":"be","start":6563.89,"end":6564.09},{"text":"the","start":6564.09,"end":6564.29},{"text":"continued","start":6564.29,"end":6564.89},{"text":"role","start":6564.89,"end":6565.09},{"text":"of","start":6565.09,"end":6565.29},{"text":"physical","start":6565.29,"end":6565.73},{"text":"presence?","start":6565.73,"end":6566.29}]}]},{"sentences":[{"text":"What is the role of net and gross basis taxation?","start":6567.81,"end":6572.45,"topics":[],"words":[{"text":"What","start":6567.81,"end":6568.13},{"text":"is","start":6568.13,"end":6568.33},{"text":"the","start":6568.33,"end":6568.53},{"text":"role","start":6568.53,"end":6568.77},{"text":"of","start":6568.77,"end":6569.09},{"text":"net","start":6569.97,"end":6570.29},{"text":"and","start":6570.29,"end":6570.49},{"text":"gross","start":6570.49,"end":6570.85},{"text":"basis","start":6571.25,"end":6571.77},{"text":"taxation?","start":6571.77,"end":6572.45}]},{"text":"Could there be a possibility of different rules for different types of services?","start":6574.05,"end":6577.89,"topics":[],"words":[{"text":"Could","start":6574.05,"end":6574.33},{"text":"there","start":6574.33,"end":6574.49},{"text":"be","start":6574.49,"end":6574.65},{"text":"a","start":6574.65,"end":6574.81},{"text":"possibility","start":6574.81,"end":6575.33},{"text":"of","start":6575.41,"end":6575.69},{"text":"different","start":6575.69,"end":6575.97},{"text":"rules","start":6575.97,"end":6576.45},{"text":"for","start":6576.45,"end":6576.65},{"text":"different","start":6576.65,"end":6576.93},{"text":"types","start":6576.93,"end":6577.33},{"text":"of","start":6577.33,"end":6577.57},{"text":"services?","start":6577.57,"end":6577.89}]},{"text":"And finally not least taxes covered, there is a proliferation of taxes that are involved in services and we do think that we need to discuss the taxes and how we actually make sure that the provisions that we will try and include here will actually be relating to all taxes that are related to these type of providing services.","start":6578.85,"end":6610.23,"topics":[],"words":[{"text":"And","start":6578.85,"end":6579.21},{"text":"finally","start":6579.21,"end":6579.85},{"text":"not","start":6579.85,"end":6580.17},{"text":"least","start":6580.17,"end":6580.53},{"text":"taxes","start":6580.77,"end":6581.45},{"text":"covered,","start":6581.45,"end":6582.05},{"text":"there","start":6582.29,"end":6582.57},{"text":"is","start":6582.57,"end":6582.77},{"text":"a","start":6582.77,"end":6582.97},{"text":"proliferation","start":6582.97,"end":6583.65},{"text":"of","start":6584.28,"end":6584.4},{"text":"taxes","start":6584.4,"end":6585},{"text":"that","start":6585,"end":6585.36},{"text":"are","start":6585.36,"end":6585.64},{"text":"involved","start":6585.64,"end":6586.12},{"text":"in","start":6586.12,"end":6586.4},{"text":"services","start":6586.4,"end":6586.76},{"text":"and","start":6587.64,"end":6587.92},{"text":"we","start":6587.92,"end":6588.12},{"text":"do","start":6588.12,"end":6588.44},{"text":"think","start":6589.56,"end":6589.92},{"text":"that","start":6589.92,"end":6590.16},{"text":"we","start":6590.16,"end":6590.36},{"text":"need","start":6590.36,"end":6590.56},{"text":"to","start":6590.56,"end":6590.76},{"text":"discuss","start":6590.76,"end":6591.08},{"text":"the","start":6593.64,"end":6593.92},{"text":"taxes","start":6593.92,"end":6594.4},{"text":"and","start":6594.4,"end":6594.64},{"text":"how","start":6594.64,"end":6594.92},{"text":"we","start":6594.92,"end":6595.16},{"text":"actually","start":6595.16,"end":6595.48},{"text":"make","start":6595.96,"end":6596.36},{"text":"sure","start":6596.36,"end":6596.76},{"text":"that","start":6597.32,"end":6597.64},{"text":"the","start":6597.64,"end":6597.96},{"text":"provisions","start":6598.04,"end":6598.76},{"text":"that","start":6598.76,"end":6599},{"text":"we","start":6599,"end":6599.24},{"text":"will","start":6599.24,"end":6599.56},{"text":"try","start":6600.119,"end":6600.52},{"text":"and","start":6600.52,"end":6600.92},{"text":"include","start":6601.4,"end":6601.8},{"text":"here","start":6602.04,"end":6602.44},{"text":"will","start":6602.52,"end":6602.88},{"text":"actually","start":6602.88,"end":6603.24},{"text":"be","start":6603.32,"end":6603.72},{"text":"relating","start":6604.76,"end":6605.36},{"text":"to","start":6605.36,"end":6605.6},{"text":"all","start":6605.6,"end":6605.84},{"text":"taxes","start":6605.84,"end":6606.48},{"text":"that","start":6606.48,"end":6606.8},{"text":"are","start":6606.8,"end":6607.16},{"text":"related","start":6607.48,"end":6607.88},{"text":"to","start":6608.04,"end":6608.32},{"text":"these","start":6608.32,"end":6608.52},{"text":"type","start":6608.52,"end":6608.8},{"text":"of","start":6608.8,"end":6609.08},{"text":"providing","start":6609.16,"end":6609.72},{"text":"services.","start":6609.99,"end":6610.23}]},{"text":"So a very flexible way of looking at taxes is probably required.","start":6610.47,"end":6616.31,"topics":[],"words":[{"text":"So","start":6610.47,"end":6610.87},{"text":"a","start":6611.11,"end":6611.39},{"text":"very","start":6611.39,"end":6611.67},{"text":"flexible","start":6611.67,"end":6612.47},{"text":"way","start":6612.47,"end":6612.83},{"text":"of","start":6612.83,"end":6613.11},{"text":"looking","start":6613.11,"end":6613.39},{"text":"at","start":6613.39,"end":6613.67},{"text":"taxes","start":6613.67,"end":6614.31},{"text":"is","start":6614.79,"end":6615.15},{"text":"probably","start":6615.15,"end":6615.67},{"text":"required.","start":6615.67,"end":6616.31}]},{"text":"But that's also something that we would like to hear comments on.","start":6616.39,"end":6620.39,"topics":[],"words":[{"text":"But","start":6616.39,"end":6616.71},{"text":"that's","start":6616.71,"end":6616.99},{"text":"also","start":6616.99,"end":6617.27},{"text":"something","start":6617.27,"end":6617.67},{"text":"that","start":6617.67,"end":6617.95},{"text":"we","start":6617.95,"end":6618.11},{"text":"would","start":6618.11,"end":6618.39},{"text":"like","start":6618.79,"end":6619.07},{"text":"to","start":6619.07,"end":6619.27},{"text":"hear","start":6619.27,"end":6619.59},{"text":"comments","start":6619.59,"end":6619.99},{"text":"on.","start":6619.99,"end":6620.39}]}]},{"sentences":[{"text":"I think that was this is the questions for the plenary.","start":6620.95,"end":6626.63,"topics":[],"words":[{"text":"I","start":6620.95,"end":6621.23},{"text":"think","start":6621.23,"end":6621.43},{"text":"that","start":6621.43,"end":6621.63},{"text":"was","start":6621.63,"end":6621.91},{"text":"this","start":6622.47,"end":6622.79},{"text":"is","start":6622.79,"end":6623.07},{"text":"the","start":6623.07,"end":6623.39},{"text":"questions","start":6623.39,"end":6623.99},{"text":"for","start":6623.99,"end":6624.23},{"text":"the","start":6624.23,"end":6624.55},{"text":"plenary.","start":6625.91,"end":6626.63}]},{"text":"We will keep this up at the at the end but after we've gone through the examples.","start":6627.43,"end":6632.71,"topics":[],"words":[{"text":"We","start":6627.43,"end":6627.71},{"text":"will","start":6627.71,"end":6627.99},{"text":"keep","start":6628.07,"end":6628.43},{"text":"this","start":6628.43,"end":6628.71},{"text":"up","start":6628.71,"end":6628.99},{"text":"at","start":6628.99,"end":6629.23},{"text":"the","start":6629.23,"end":6629.51},{"text":"at","start":6629.51,"end":6629.75},{"text":"the","start":6629.75,"end":6629.87},{"text":"end","start":6629.87,"end":6630.07},{"text":"but","start":6630.07,"end":6630.31},{"text":"after","start":6630.31,"end":6630.55},{"text":"we've","start":6630.55,"end":6630.95},{"text":"gone","start":6630.95,"end":6631.35},{"text":"through","start":6631.35,"end":6631.59},{"text":"the","start":6631.59,"end":6631.91},{"text":"examples.","start":6631.99,"end":6632.71}]},{"text":"So the first questions are are whether the issues note comprehensively describes current rules for the taxation of services and the reasons behind the call for change or whether there are additional considerations that should be taken into account in the work streams deliberations.","start":6633.11,"end":6650.08,"topics":[],"words":[{"text":"So","start":6633.11,"end":6633.39},{"text":"the","start":6633.39,"end":6633.55},{"text":"first","start":6633.55,"end":6633.83},{"text":"questions","start":6634.63,"end":6635.15},{"text":"are","start":6635.15,"end":6635.29},{"text":"are","start":6635.44,"end":6635.56},{"text":"whether","start":6635.56,"end":6635.76},{"text":"the","start":6635.76,"end":6635.96},{"text":"issues","start":6635.96,"end":6636.24},{"text":"note","start":6636.24,"end":6636.72},{"text":"comprehensively","start":6636.72,"end":6637.68},{"text":"describes","start":6637.68,"end":6638.28},{"text":"current","start":6638.28,"end":6638.64},{"text":"rules","start":6638.64,"end":6639.08},{"text":"for","start":6639.08,"end":6639.32},{"text":"the","start":6639.32,"end":6639.48},{"text":"taxation","start":6639.48,"end":6640},{"text":"of","start":6640,"end":6640.2},{"text":"services","start":6640.2,"end":6640.48},{"text":"and","start":6640.96,"end":6641.32},{"text":"the","start":6641.32,"end":6641.56},{"text":"reasons","start":6641.56,"end":6642.08},{"text":"behind","start":6642.08,"end":6642.4},{"text":"the","start":6642.4,"end":6642.68},{"text":"call","start":6642.68,"end":6642.92},{"text":"for","start":6642.92,"end":6643.24},{"text":"change","start":6643.24,"end":6643.56},{"text":"or","start":6643.56,"end":6643.84},{"text":"whether","start":6643.84,"end":6644.08},{"text":"there","start":6644.08,"end":6644.36},{"text":"are","start":6644.36,"end":6644.68},{"text":"additional","start":6644.68,"end":6645.4},{"text":"considerations","start":6645.4,"end":6646.16},{"text":"that","start":6646.56,"end":6646.88},{"text":"should","start":6646.88,"end":6647.12},{"text":"be","start":6647.12,"end":6647.32},{"text":"taken","start":6647.32,"end":6647.6},{"text":"into","start":6647.6,"end":6647.92},{"text":"account","start":6647.92,"end":6648.24},{"text":"in","start":6648.24,"end":6648.52},{"text":"the","start":6648.52,"end":6648.68},{"text":"work","start":6648.68,"end":6648.84},{"text":"streams","start":6648.84,"end":6649.4},{"text":"deliberations.","start":6649.4,"end":6650.08}]},{"text":"So this is extremely important that the first issue here is to absolutely make sure that the issues, note correctly reflect the current rules for taxation.","start":6650.8,"end":6665.69,"topics":[],"words":[{"text":"So","start":6650.8,"end":6651.08},{"text":"this","start":6651.08,"end":6651.279},{"text":"is","start":6651.279,"end":6651.52},{"text":"extremely","start":6651.52,"end":6652.04},{"text":"important","start":6652.04,"end":6652.32},{"text":"that","start":6652.56,"end":6652.84},{"text":"the","start":6652.84,"end":6653.04},{"text":"first","start":6653.04,"end":6653.36},{"text":"issue","start":6653.36,"end":6653.76},{"text":"here","start":6653.76,"end":6654.08},{"text":"is","start":6654.08,"end":6654.36},{"text":"to","start":6654.36,"end":6654.68},{"text":"absolutely","start":6654.68,"end":6655.44},{"text":"make","start":6655.44,"end":6655.72},{"text":"sure","start":6655.72,"end":6656.08},{"text":"that","start":6656.56,"end":6656.88},{"text":"the","start":6656.88,"end":6657.2},{"text":"issues,","start":6658.4,"end":6658.8},{"text":"note","start":6658.96,"end":6659.44},{"text":"correctly","start":6659.44,"end":6660.12},{"text":"reflect","start":6660.12,"end":6660.64},{"text":"the","start":6662.25,"end":6662.49},{"text":"current","start":6664.09,"end":6664.49},{"text":"rules","start":6664.49,"end":6664.89},{"text":"for","start":6664.89,"end":6665.09},{"text":"taxation.","start":6665.09,"end":6665.69}]},{"text":"So that is the first challenge that we have and we would like to hear from you on this issue.","start":6665.85,"end":6674.01,"topics":[],"words":[{"text":"So","start":6665.85,"end":6666.13},{"text":"that","start":6666.13,"end":6666.33},{"text":"is","start":6666.33,"end":6666.53},{"text":"the","start":6666.53,"end":6666.73},{"text":"first","start":6666.73,"end":6667.05},{"text":"challenge","start":6667.13,"end":6667.69},{"text":"that","start":6667.69,"end":6667.89},{"text":"we","start":6667.89,"end":6668.09},{"text":"have","start":6668.09,"end":6668.29},{"text":"and","start":6668.29,"end":6668.57},{"text":"we","start":6668.81,"end":6669.09},{"text":"would","start":6669.09,"end":6669.33},{"text":"like","start":6669.33,"end":6669.61},{"text":"to","start":6669.61,"end":6669.81},{"text":"hear","start":6669.81,"end":6670.01},{"text":"from","start":6670.01,"end":6670.21},{"text":"you","start":6670.21,"end":6670.49},{"text":"on","start":6671.61,"end":6671.93},{"text":"this","start":6671.93,"end":6672.25},{"text":"issue.","start":6673.61,"end":6674.01}]}]},{"sentences":[{"text":"Second, what considerations are most important in developing possible new rules for the taxation of services?","start":6674.89,"end":6681.37,"topics":[],"words":[{"text":"Second,","start":6674.89,"end":6675.29},{"text":"what","start":6675.37,"end":6675.73},{"text":"considerations","start":6675.73,"end":6676.53},{"text":"are","start":6676.53,"end":6676.889},{"text":"most","start":6676.889,"end":6677.21},{"text":"important","start":6677.21,"end":6677.53},{"text":"in","start":6677.77,"end":6678.05},{"text":"developing","start":6678.05,"end":6678.65},{"text":"possible","start":6678.73,"end":6679.13},{"text":"new","start":6679.29,"end":6679.65},{"text":"rules","start":6679.65,"end":6680.01},{"text":"for","start":6680.01,"end":6680.21},{"text":"the","start":6680.21,"end":6680.37},{"text":"taxation","start":6680.37,"end":6680.89},{"text":"of","start":6680.89,"end":6681.09},{"text":"services?","start":6681.09,"end":6681.37}]},{"text":"Of course, also very important and how the work stream can best define the scope of the protocol in terms of the taxes and services that it will cover.","start":6682.33,"end":6692.33,"topics":[],"words":[{"text":"Of","start":6682.33,"end":6682.61},{"text":"course,","start":6682.61,"end":6682.89},{"text":"also","start":6683.53,"end":6683.93},{"text":"very","start":6684.49,"end":6684.81},{"text":"important","start":6684.81,"end":6685.13},{"text":"and","start":6686.01,"end":6686.29},{"text":"how","start":6686.29,"end":6686.45},{"text":"the","start":6686.45,"end":6686.61},{"text":"work","start":6686.61,"end":6686.77},{"text":"stream","start":6686.77,"end":6687.21},{"text":"can","start":6687.21,"end":6687.41},{"text":"best","start":6687.41,"end":6687.65},{"text":"define","start":6687.65,"end":6688.05},{"text":"the","start":6688.05,"end":6688.21},{"text":"scope","start":6688.21,"end":6688.42},{"text":"of","start":6688.73,"end":6688.81},{"text":"the","start":6688.81,"end":6688.93},{"text":"protocol","start":6688.93,"end":6689.49},{"text":"in","start":6689.49,"end":6689.73},{"text":"terms","start":6689.73,"end":6689.93},{"text":"of","start":6689.93,"end":6690.09},{"text":"the","start":6690.09,"end":6690.25},{"text":"taxes","start":6690.25,"end":6690.69},{"text":"and","start":6690.69,"end":6690.89},{"text":"services","start":6690.89,"end":6691.21},{"text":"that","start":6691.37,"end":6691.65},{"text":"it","start":6691.65,"end":6691.81},{"text":"will","start":6691.81,"end":6692.01},{"text":"cover.","start":6692.01,"end":6692.33}]},{"text":"So that is the end, I think, of the presentation.","start":6693.69,"end":6696.97,"topics":[],"words":[{"text":"So","start":6693.69,"end":6694.09},{"text":"that","start":6694.65,"end":6694.97},{"text":"is","start":6694.97,"end":6695.17},{"text":"the","start":6695.17,"end":6695.33},{"text":"end,","start":6695.33,"end":6695.53},{"text":"I","start":6695.53,"end":6695.73},{"text":"think,","start":6695.73,"end":6695.89},{"text":"of","start":6695.89,"end":6696.05},{"text":"the","start":6696.05,"end":6696.21},{"text":"presentation.","start":6696.21,"end":6696.97}]},{"text":"We will go back then chair to the technical slides and open up the discussion on the first example to hear from you on this.","start":6697.61,"end":6710.65,"topics":[],"words":[{"text":"We","start":6697.61,"end":6697.89},{"text":"will","start":6697.89,"end":6698.09},{"text":"go","start":6698.09,"end":6698.37},{"text":"back","start":6698.37,"end":6698.73},{"text":"then","start":6699.29,"end":6699.69},{"text":"chair","start":6699.93,"end":6700.33},{"text":"to","start":6700.33,"end":6700.65},{"text":"the","start":6700.65,"end":6700.97},{"text":"technical","start":6701.37,"end":6702.09},{"text":"slides","start":6702.09,"end":6702.65},{"text":"and","start":6703.29,"end":6703.69},{"text":"open","start":6703.69,"end":6704.09},{"text":"up","start":6704.09,"end":6704.489},{"text":"the","start":6704.489,"end":6704.77},{"text":"discussion","start":6704.77,"end":6705.45},{"text":"on","start":6705.53,"end":6705.93},{"text":"the","start":6706.09,"end":6706.41},{"text":"first","start":6706.41,"end":6706.73},{"text":"example","start":6706.73,"end":6707.53},{"text":"to","start":6707.61,"end":6707.89},{"text":"hear","start":6707.89,"end":6708.17},{"text":"from","start":6708.33,"end":6708.65},{"text":"you","start":6708.65,"end":6708.97},{"text":"on","start":6709.69,"end":6710.09},{"text":"this.","start":6710.25,"end":6710.65}]},{"text":"Thank you.","start":6710.89,"end":6711.53,"topics":[],"words":[{"text":"Thank","start":6710.89,"end":6711.25},{"text":"you.","start":6711.25,"end":6711.53}]}]},{"sentences":[{"text":"Unless you want to say something now.","start":6712.57,"end":6714.34,"topics":[],"words":[{"text":"Unless","start":6712.57,"end":6712.97},{"text":"you","start":6712.97,"end":6713.17},{"text":"want","start":6713.17,"end":6713.29},{"text":"to","start":6713.29,"end":6713.41},{"text":"say","start":6713.41,"end":6713.57},{"text":"something","start":6713.57,"end":6713.85},{"text":"now.","start":6714.1,"end":6714.34}]}]}],"speaker":{"name":"Liselott Kanna","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":63,"paragraphs":[{"sentences":[{"text":"Thank you, Lisa. Thank you, Patricia.","start":6717.46,"end":6719.46,"topics":[],"words":[{"text":"Thank","start":6717.46,"end":6717.78},{"text":"you,","start":6717.78,"end":6717.94},{"text":"Lisa.","start":6717.94,"end":6718.38},{"text":"Thank","start":6718.38,"end":6718.58},{"text":"you,","start":6718.58,"end":6718.74},{"text":"Patricia.","start":6718.74,"end":6719.46}]},{"text":"So now we are opening the floor for the technical discussion on the presentation and the slides that was presented by by the Secretariat and for all the points that that the K. Lisa went through in this presentation.","start":6720.82,"end":6735.7,"topics":[],"words":[{"text":"So","start":6720.82,"end":6721.1},{"text":"now","start":6721.1,"end":6721.26},{"text":"we","start":6721.26,"end":6721.42},{"text":"are","start":6721.42,"end":6721.54},{"text":"opening","start":6721.54,"end":6721.94},{"text":"the","start":6721.94,"end":6722.14},{"text":"floor","start":6722.14,"end":6722.5},{"text":"for","start":6722.5,"end":6722.86},{"text":"the","start":6722.86,"end":6723.1},{"text":"technical","start":6723.1,"end":6723.46},{"text":"discussion","start":6723.46,"end":6724.02},{"text":"on","start":6724.02,"end":6724.22},{"text":"the","start":6724.22,"end":6724.5},{"text":"presentation","start":6724.5,"end":6725.18},{"text":"and","start":6725.18,"end":6725.38},{"text":"the","start":6725.38,"end":6725.58},{"text":"slides","start":6725.58,"end":6725.94},{"text":"that","start":6725.94,"end":6726.14},{"text":"was","start":6726.14,"end":6726.38},{"text":"presented","start":6726.38,"end":6726.98},{"text":"by","start":6726.98,"end":6727.3},{"text":"by","start":6728.82,"end":6729.1},{"text":"the","start":6729.1,"end":6729.3},{"text":"Secretariat","start":6729.3,"end":6730.1},{"text":"and","start":6730.5,"end":6730.9},{"text":"for","start":6730.9,"end":6731.18},{"text":"all","start":6731.18,"end":6731.38},{"text":"the","start":6731.38,"end":6731.58},{"text":"points","start":6731.58,"end":6731.82},{"text":"that","start":6731.82,"end":6732.18},{"text":"that","start":6732.74,"end":6733.1},{"text":"the","start":6733.1,"end":6733.34},{"text":"K.","start":6733.34,"end":6733.62},{"text":"Lisa","start":6733.62,"end":6734.22},{"text":"went","start":6734.22,"end":6734.42},{"text":"through","start":6734.42,"end":6734.66},{"text":"in","start":6734.66,"end":6734.86},{"text":"this","start":6734.86,"end":6735.06},{"text":"presentation.","start":6735.06,"end":6735.7}]},{"text":"So the floor is now opened.","start":6735.7,"end":6737.06,"topics":[],"words":[{"text":"So","start":6735.7,"end":6735.9},{"text":"the","start":6735.9,"end":6736.06},{"text":"floor","start":6736.06,"end":6736.26},{"text":"is","start":6736.26,"end":6736.38},{"text":"now","start":6736.38,"end":6736.54},{"text":"opened.","start":6736.54,"end":6737.06}]}]},{"sentences":[{"text":"This thing is triggered off.","start":6761.07,"end":6762.19,"topics":[],"words":[{"text":"This","start":6761.07,"end":6761.23},{"text":"thing","start":6761.23,"end":6761.43},{"text":"is","start":6761.43,"end":6761.59},{"text":"triggered","start":6761.59,"end":6761.99},{"text":"off.","start":6761.99,"end":6762.19}]},{"text":"Russian Federation.","start":6762.19,"end":6762.99,"topics":[],"words":[{"text":"Russian","start":6762.19,"end":6762.55},{"text":"Federation.","start":6762.55,"end":6762.99}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":64,"paragraphs":[{"sentences":[{"text":"Mr. Chairman, distinguished colleagues, thank you for giving me the floor.","start":6771.56,"end":6775.96,"topics":[],"words":[{"text":"Mr.","start":6771.56,"end":6771.8},{"text":"Chairman,","start":6771.8,"end":6772.36},{"text":"distinguished","start":6772.36,"end":6773.08},{"text":"colleagues,","start":6773.08,"end":6773.72},{"text":"thank","start":6774.2,"end":6774.56},{"text":"you","start":6774.56,"end":6774.72},{"text":"for","start":6774.72,"end":6774.88},{"text":"giving","start":6774.88,"end":6775.16},{"text":"me","start":6775.16,"end":6775.36},{"text":"the","start":6775.36,"end":6775.52},{"text":"floor.","start":6775.52,"end":6775.96}]},{"text":"I'd like to begin by thanking the Secretariat and all the participants of the working groups for the work that has been carried out to prepare the issue notes for Working Stream 2.","start":6776.44,"end":6790.2,"topics":[],"words":[{"text":"I'd","start":6776.44,"end":6776.8},{"text":"like","start":6776.8,"end":6777},{"text":"to","start":6777,"end":6777.32},{"text":"begin","start":6777.4,"end":6777.96},{"text":"by","start":6778.2,"end":6778.6},{"text":"thanking","start":6778.76,"end":6779.28},{"text":"the","start":6779.28,"end":6779.64},{"text":"Secretariat","start":6779.64,"end":6780.6},{"text":"and","start":6780.68,"end":6780.999},{"text":"all","start":6780.999,"end":6781.199},{"text":"the","start":6781.199,"end":6781.36},{"text":"participants","start":6781.36,"end":6781.84},{"text":"of","start":6781.84,"end":6782},{"text":"the","start":6782,"end":6782.12},{"text":"working","start":6782.12,"end":6782.32},{"text":"groups","start":6782.32,"end":6782.84},{"text":"for","start":6782.84,"end":6783.16},{"text":"the","start":6784.12,"end":6784.52},{"text":"work","start":6785,"end":6785.32},{"text":"that","start":6785.32,"end":6785.52},{"text":"has","start":6785.52,"end":6785.72},{"text":"been","start":6785.72,"end":6785.96},{"text":"carried","start":6785.96,"end":6786.32},{"text":"out","start":6786.32,"end":6786.56},{"text":"to","start":6786.56,"end":6786.84},{"text":"prepare","start":6786.84,"end":6787.24},{"text":"the","start":6787.24,"end":6787.44},{"text":"issue","start":6787.44,"end":6787.72},{"text":"notes","start":6787.88,"end":6788.44},{"text":"for","start":6788.44,"end":6788.84},{"text":"Working","start":6789,"end":6789.36},{"text":"Stream","start":6789.36,"end":6789.84},{"text":"2.","start":6789.84,"end":6790.2}]},{"text":"This issue note proposes three questions for discussion.","start":6790.85,"end":6795.41,"topics":[],"words":[{"text":"This","start":6790.85,"end":6791.05},{"text":"issue","start":6791.05,"end":6791.41},{"text":"note","start":6791.41,"end":6791.97},{"text":"proposes","start":6791.97,"end":6792.85},{"text":"three","start":6793.17,"end":6793.53},{"text":"questions","start":6793.53,"end":6794.17},{"text":"for","start":6794.17,"end":6794.53},{"text":"discussion.","start":6794.77,"end":6795.41}]},{"text":"As we just saw regarding the first question, in our view, Section 3A provides a full and comprehensive description of the existing rules concerning the taxation of cross border services and the reasons that necessitated the revision.","start":6795.41,"end":6811.33,"topics":[],"words":[{"text":"As","start":6795.41,"end":6795.61},{"text":"we","start":6795.61,"end":6795.77},{"text":"just","start":6795.77,"end":6795.97},{"text":"saw","start":6795.97,"end":6796.25},{"text":"regarding","start":6796.25,"end":6796.73},{"text":"the","start":6796.73,"end":6796.89},{"text":"first","start":6796.89,"end":6797.13},{"text":"question,","start":6797.13,"end":6797.49},{"text":"in","start":6797.49,"end":6797.77},{"text":"our","start":6797.77,"end":6797.97},{"text":"view,","start":6797.97,"end":6798.29},{"text":"Section","start":6801.33,"end":6801.77},{"text":"3A","start":6801.77,"end":6802.21},{"text":"provides","start":6802.21,"end":6802.65},{"text":"a","start":6802.65,"end":6802.85},{"text":"full","start":6802.85,"end":6803.05},{"text":"and","start":6803.05,"end":6803.25},{"text":"comprehensive","start":6803.25,"end":6803.89},{"text":"description","start":6803.97,"end":6804.57},{"text":"of","start":6804.57,"end":6804.69},{"text":"the","start":6804.69,"end":6804.81},{"text":"existing","start":6804.81,"end":6805.25},{"text":"rules","start":6805.25,"end":6805.53},{"text":"concerning","start":6805.53,"end":6805.89},{"text":"the","start":6805.89,"end":6806.09},{"text":"taxation","start":6806.09,"end":6806.649},{"text":"of","start":6806.649,"end":6806.85},{"text":"cross","start":6806.85,"end":6807.09},{"text":"border","start":6807.09,"end":6807.45},{"text":"services","start":6807.45,"end":6807.81},{"text":"and","start":6808.05,"end":6808.45},{"text":"the","start":6808.93,"end":6809.25},{"text":"reasons","start":6809.25,"end":6809.73},{"text":"that","start":6809.73,"end":6809.97},{"text":"necessitated","start":6809.97,"end":6810.61},{"text":"the","start":6810.61,"end":6810.81},{"text":"revision.","start":6810.81,"end":6811.33}]},{"text":"As for the other two questions on the aspects that we consider, consider most important in developing new rules for the taxation of services and how to best define the scope of the Protocol in terms of the taxes and services it will cover.","start":6812.05,"end":6827.1,"topics":[],"words":[{"text":"As","start":6812.05,"end":6812.37},{"text":"for","start":6812.37,"end":6812.57},{"text":"the","start":6812.57,"end":6812.69},{"text":"other","start":6812.69,"end":6812.89},{"text":"two","start":6812.89,"end":6813.17},{"text":"questions","start":6813.17,"end":6813.81},{"text":"on","start":6814.69,"end":6814.93},{"text":"the","start":6814.93,"end":6815.05},{"text":"aspects","start":6815.05,"end":6815.49},{"text":"that","start":6815.49,"end":6815.61},{"text":"we","start":6815.61,"end":6815.85},{"text":"consider,","start":6815.85,"end":6816.07},{"text":"consider","start":6816.14,"end":6816.38},{"text":"most","start":6816.38,"end":6816.66},{"text":"important","start":6816.66,"end":6816.94},{"text":"in","start":6816.94,"end":6817.26},{"text":"developing","start":6817.26,"end":6817.82},{"text":"new","start":6817.82,"end":6818.14},{"text":"rules","start":6818.14,"end":6818.58},{"text":"for","start":6818.58,"end":6818.82},{"text":"the","start":6818.82,"end":6818.98},{"text":"taxation","start":6818.98,"end":6819.46},{"text":"of","start":6819.46,"end":6819.66},{"text":"services","start":6819.66,"end":6819.98},{"text":"and","start":6820.06,"end":6820.34},{"text":"how","start":6820.34,"end":6820.54},{"text":"to","start":6820.54,"end":6820.82},{"text":"best","start":6820.82,"end":6821.14},{"text":"define","start":6821.14,"end":6821.74},{"text":"the","start":6822.3,"end":6822.66},{"text":"scope","start":6822.66,"end":6823.06},{"text":"of","start":6823.06,"end":6823.18},{"text":"the","start":6823.18,"end":6823.34},{"text":"Protocol","start":6823.34,"end":6823.98},{"text":"in","start":6824.38,"end":6824.7},{"text":"terms","start":6824.7,"end":6824.94},{"text":"of","start":6824.94,"end":6825.14},{"text":"the","start":6825.14,"end":6825.34},{"text":"taxes","start":6825.34,"end":6825.86},{"text":"and","start":6825.86,"end":6826.02},{"text":"services","start":6826.02,"end":6826.3},{"text":"it","start":6826.3,"end":6826.58},{"text":"will","start":6826.58,"end":6826.78},{"text":"cover.","start":6826.78,"end":6827.1}]}]},{"sentences":[{"text":"I would like to elaborate on that aspect.","start":6828.38,"end":6830.5,"topics":[],"words":[{"text":"I","start":6828.38,"end":6828.66},{"text":"would","start":6828.66,"end":6828.86},{"text":"like","start":6828.86,"end":6829.06},{"text":"to","start":6829.06,"end":6829.26},{"text":"elaborate","start":6829.26,"end":6829.78},{"text":"on","start":6829.78,"end":6829.94},{"text":"that","start":6829.94,"end":6830.1},{"text":"aspect.","start":6830.1,"end":6830.5}]},{"text":"Further, at the current stage of globalization and internationalization of tax cooperation, we understand the concerns of many countries regarding the need to preserve national tax so sovereignty and consider the capacities of the tax administrations of all countries.","start":6830.5,"end":6848.13,"topics":[],"words":[{"text":"Further,","start":6830.5,"end":6830.86},{"text":"at","start":6832.3,"end":6832.58},{"text":"the","start":6832.58,"end":6832.86},{"text":"current","start":6832.86,"end":6833.26},{"text":"stage","start":6833.42,"end":6833.82},{"text":"of","start":6833.82,"end":6834.06},{"text":"globalization","start":6834.06,"end":6834.7},{"text":"and","start":6834.94,"end":6835.3},{"text":"internationalization","start":6835.3,"end":6836.14},{"text":"of","start":6836.14,"end":6836.34},{"text":"tax","start":6836.34,"end":6836.54},{"text":"cooperation,","start":6836.54,"end":6837.18},{"text":"we","start":6837.18,"end":6837.42},{"text":"understand","start":6837.42,"end":6837.74},{"text":"the","start":6837.98,"end":6838.3},{"text":"concerns","start":6838.3,"end":6839.02},{"text":"of","start":6839.02,"end":6839.42},{"text":"many","start":6839.42,"end":6839.74},{"text":"countries","start":6839.74,"end":6840.06},{"text":"regarding","start":6840.3,"end":6840.78},{"text":"the","start":6840.78,"end":6840.9},{"text":"need","start":6840.9,"end":6841.06},{"text":"to","start":6841.06,"end":6841.26},{"text":"preserve","start":6841.26,"end":6841.66},{"text":"national","start":6841.66,"end":6841.86},{"text":"tax","start":6841.86,"end":6842.18},{"text":"so","start":6842.18,"end":6842.38},{"text":"sovereignty","start":6842.45,"end":6843.01},{"text":"and","start":6843.57,"end":6843.93},{"text":"consider","start":6843.93,"end":6844.29},{"text":"the","start":6844.29,"end":6844.57},{"text":"capacities","start":6844.57,"end":6845.17},{"text":"of","start":6845.49,"end":6845.85},{"text":"the","start":6845.85,"end":6846.21},{"text":"tax","start":6846.37,"end":6846.73},{"text":"administrations","start":6846.73,"end":6847.49},{"text":"of","start":6847.49,"end":6847.61},{"text":"all","start":6847.61,"end":6847.81},{"text":"countries.","start":6847.81,"end":6848.13}]},{"text":"Therefore, when it comes to developing the protocol and services, Russia proposed prioritizing practicality, universality and the feasibility of its implementation.","start":6848.93,"end":6857.25,"topics":[],"words":[{"text":"Therefore,","start":6848.93,"end":6849.57},{"text":"when","start":6849.57,"end":6849.85},{"text":"it","start":6849.85,"end":6849.97},{"text":"comes","start":6849.97,"end":6850.09},{"text":"to","start":6850.09,"end":6850.29},{"text":"developing","start":6850.29,"end":6850.65},{"text":"the","start":6850.65,"end":6850.77},{"text":"protocol","start":6850.77,"end":6851.13},{"text":"and","start":6851.13,"end":6851.29},{"text":"services,","start":6851.29,"end":6851.57},{"text":"Russia","start":6851.65,"end":6852.13},{"text":"proposed","start":6852.13,"end":6852.53},{"text":"prioritizing","start":6852.53,"end":6853.37},{"text":"practicality,","start":6853.37,"end":6854.21},{"text":"universality","start":6854.21,"end":6855.09},{"text":"and","start":6855.09,"end":6855.41},{"text":"the","start":6855.41,"end":6855.69},{"text":"feasibility","start":6855.69,"end":6856.09},{"text":"of","start":6856.09,"end":6856.33},{"text":"its","start":6856.33,"end":6856.49},{"text":"implementation.","start":6856.49,"end":6857.25}]},{"text":"We therefore believe that the approach being developed for taxing income from services should meet the following principles.","start":6857.97,"end":6865.49,"topics":[],"words":[{"text":"We","start":6857.97,"end":6858.37},{"text":"therefore","start":6858.37,"end":6858.89},{"text":"believe","start":6858.89,"end":6859.21},{"text":"that","start":6859.21,"end":6859.45},{"text":"the","start":6859.45,"end":6859.61},{"text":"approach","start":6859.61,"end":6859.89},{"text":"being","start":6859.97,"end":6860.33},{"text":"developed","start":6860.33,"end":6860.81},{"text":"for","start":6860.81,"end":6861.05},{"text":"taxing","start":6861.05,"end":6861.65},{"text":"income","start":6861.65,"end":6862.05},{"text":"from","start":6862.05,"end":6862.37},{"text":"services","start":6862.53,"end":6862.93},{"text":"should","start":6863.73,"end":6864.05},{"text":"meet","start":6864.05,"end":6864.25},{"text":"the","start":6864.25,"end":6864.41},{"text":"following","start":6864.41,"end":6864.69},{"text":"principles.","start":6864.69,"end":6865.49}]},{"text":"A new approach should should involve simpler regulation and be understandable for reporting purposes as well as easy to implement.","start":6866.61,"end":6875.82,"topics":[],"words":[{"text":"A","start":6866.61,"end":6866.85},{"text":"new","start":6866.85,"end":6867.01},{"text":"approach","start":6867.01,"end":6867.33},{"text":"should","start":6867.57,"end":6867.91},{"text":"should","start":6868.06,"end":6868.3},{"text":"involve","start":6870.14,"end":6870.7},{"text":"simpler","start":6870.7,"end":6871.22},{"text":"regulation","start":6871.22,"end":6871.74},{"text":"and","start":6871.74,"end":6872.02},{"text":"be","start":6872.02,"end":6872.26},{"text":"understandable","start":6872.26,"end":6873.06},{"text":"for","start":6873.06,"end":6873.38},{"text":"reporting","start":6873.38,"end":6873.9},{"text":"purposes","start":6873.9,"end":6874.38},{"text":"as","start":6874.38,"end":6874.58},{"text":"well","start":6874.58,"end":6874.74},{"text":"as","start":6874.74,"end":6874.98},{"text":"easy","start":6874.98,"end":6875.34},{"text":"to","start":6875.34,"end":6875.46},{"text":"implement.","start":6875.46,"end":6875.82}]}]},{"sentences":[{"text":"This can be achieved in our view, by establishing a taxation tax at source that would be similar in characteristics to the tax withheld at source provided by Article 12Aa of the UN Model Convention.","start":6876.3,"end":6892.46,"topics":[],"words":[{"text":"This","start":6876.3,"end":6876.7},{"text":"can","start":6876.7,"end":6876.98},{"text":"be","start":6876.98,"end":6877.14},{"text":"achieved","start":6877.14,"end":6877.42},{"text":"in","start":6877.42,"end":6877.62},{"text":"our","start":6877.62,"end":6877.78},{"text":"view,","start":6877.78,"end":6878.06},{"text":"by","start":6878.54,"end":6878.86},{"text":"establishing","start":6878.86,"end":6879.54},{"text":"a","start":6879.54,"end":6879.9},{"text":"taxation","start":6879.9,"end":6880.7},{"text":"tax","start":6880.94,"end":6881.34},{"text":"at","start":6881.34,"end":6881.66},{"text":"source","start":6881.66,"end":6882.06},{"text":"that","start":6882.06,"end":6882.26},{"text":"would","start":6882.26,"end":6882.42},{"text":"be","start":6882.42,"end":6882.58},{"text":"similar","start":6882.58,"end":6882.78},{"text":"in","start":6882.78,"end":6882.98},{"text":"characteristics","start":6882.98,"end":6883.7},{"text":"to","start":6883.7,"end":6883.98},{"text":"the","start":6884.86,"end":6885.26},{"text":"tax","start":6886.06,"end":6886.46},{"text":"withheld","start":6886.62,"end":6887.22},{"text":"at","start":6887.22,"end":6887.38},{"text":"source","start":6887.38,"end":6887.74},{"text":"provided","start":6887.74,"end":6888.3},{"text":"by","start":6888.46,"end":6888.86},{"text":"Article","start":6889.58,"end":6889.98},{"text":"12Aa","start":6890.14,"end":6890.9},{"text":"of","start":6890.9,"end":6891.02},{"text":"the","start":6891.02,"end":6891.14},{"text":"UN","start":6891.14,"end":6891.38},{"text":"Model","start":6891.38,"end":6891.78},{"text":"Convention.","start":6891.78,"end":6892.46}]},{"text":"In order to ensure simpler, more clear regulation, we believe that it would be optimal to collect the tax on the gross amount of revenue.","start":6893.91,"end":6903.31,"topics":[],"words":[{"text":"In","start":6893.91,"end":6894.03},{"text":"order","start":6894.03,"end":6894.31},{"text":"to","start":6894.39,"end":6894.79},{"text":"ensure","start":6894.79,"end":6895.19},{"text":"simpler,","start":6895.19,"end":6895.71},{"text":"more","start":6895.71,"end":6896.03},{"text":"clear","start":6896.03,"end":6896.35},{"text":"regulation,","start":6896.35,"end":6896.95},{"text":"we","start":6897.03,"end":6897.31},{"text":"believe","start":6897.31,"end":6897.59},{"text":"that","start":6898.23,"end":6898.51},{"text":"it","start":6898.51,"end":6898.63},{"text":"would","start":6898.63,"end":6898.75},{"text":"be","start":6898.75,"end":6898.91},{"text":"optimal","start":6898.91,"end":6899.35},{"text":"to","start":6899.35,"end":6899.67},{"text":"collect","start":6899.75,"end":6900.11},{"text":"the","start":6900.11,"end":6900.27},{"text":"tax","start":6900.27,"end":6900.47},{"text":"on","start":6900.47,"end":6900.67},{"text":"the","start":6900.67,"end":6900.83},{"text":"gross","start":6900.83,"end":6901.19},{"text":"amount","start":6901.43,"end":6901.91},{"text":"of","start":6902.07,"end":6902.47},{"text":"revenue.","start":6902.71,"end":6903.31}]},{"text":"At the same time, it's also important to set the source tax rate at a level that on one hand would support the achievement of the Sustainable Development Goals and on the other hand would not hinder cooperation between countries.","start":6903.31,"end":6918.15,"topics":[],"words":[{"text":"At","start":6903.31,"end":6903.55},{"text":"the","start":6903.55,"end":6903.71},{"text":"same","start":6903.71,"end":6903.91},{"text":"time,","start":6903.91,"end":6904.23},{"text":"it's","start":6904.95,"end":6905.39},{"text":"also","start":6905.39,"end":6905.59},{"text":"important","start":6905.59,"end":6905.91},{"text":"to","start":6906.07,"end":6906.47},{"text":"set","start":6907.83,"end":6908.15},{"text":"the","start":6908.15,"end":6908.35},{"text":"source","start":6908.35,"end":6908.87},{"text":"tax","start":6908.87,"end":6909.27},{"text":"rate","start":6909.349,"end":6909.67},{"text":"at","start":6909.67,"end":6909.87},{"text":"a","start":6909.87,"end":6909.99},{"text":"level","start":6909.99,"end":6910.15},{"text":"that","start":6910.15,"end":6910.35},{"text":"on","start":6910.35,"end":6910.59},{"text":"one","start":6910.59,"end":6910.87},{"text":"hand","start":6910.87,"end":6911.19},{"text":"would","start":6911.19,"end":6911.59},{"text":"support","start":6912.31,"end":6912.71},{"text":"the","start":6913.59,"end":6913.87},{"text":"achievement","start":6913.87,"end":6914.27},{"text":"of","start":6914.27,"end":6914.39},{"text":"the","start":6914.39,"end":6914.51},{"text":"Sustainable","start":6914.51,"end":6914.91},{"text":"Development","start":6914.91,"end":6915.19},{"text":"Goals","start":6915.19,"end":6915.55},{"text":"and","start":6915.55,"end":6915.75},{"text":"on","start":6915.75,"end":6915.91},{"text":"the","start":6915.91,"end":6915.99},{"text":"other","start":6915.99,"end":6916.11},{"text":"hand","start":6916.11,"end":6916.31},{"text":"would","start":6916.31,"end":6916.51},{"text":"not","start":6916.51,"end":6916.67},{"text":"hinder","start":6916.67,"end":6916.95},{"text":"cooperation","start":6916.95,"end":6917.47},{"text":"between","start":6917.47,"end":6917.79},{"text":"countries.","start":6917.79,"end":6918.15}]},{"text":"For example, for transactions between independent entities, lower tax rates could be established compared to higher rates for intra group services.","start":6919.12,"end":6929.92,"topics":[],"words":[{"text":"For","start":6919.12,"end":6919.24},{"text":"example,","start":6919.24,"end":6919.76},{"text":"for","start":6919.84,"end":6920.2},{"text":"transactions","start":6920.2,"end":6920.96},{"text":"between","start":6920.96,"end":6921.36},{"text":"independent","start":6921.44,"end":6922.16},{"text":"entities,","start":6922.16,"end":6922.64},{"text":"lower","start":6922.64,"end":6923.08},{"text":"tax","start":6923.08,"end":6923.32},{"text":"rates","start":6923.32,"end":6923.68},{"text":"could","start":6923.68,"end":6923.88},{"text":"be","start":6923.88,"end":6924},{"text":"established","start":6924,"end":6924.44},{"text":"compared","start":6924.44,"end":6924.92},{"text":"to","start":6924.92,"end":6925.28},{"text":"higher","start":6925.76,"end":6926.16},{"text":"rates","start":6926.16,"end":6926.64},{"text":"for","start":6926.64,"end":6926.96},{"text":"intra","start":6928.48,"end":6928.92},{"text":"group","start":6928.92,"end":6929.28},{"text":"services.","start":6929.52,"end":6929.92}]},{"text":"And of course, the tax rate itself is something that should be discussed and further considered in future meetings.","start":6930.8,"end":6942.08,"topics":[],"words":[{"text":"And","start":6930.8,"end":6931.2},{"text":"of","start":6932.24,"end":6932.56},{"text":"course,","start":6932.56,"end":6932.88},{"text":"the","start":6934.4,"end":6934.8},{"text":"tax","start":6935.12,"end":6935.52},{"text":"rate","start":6935.52,"end":6935.88},{"text":"itself","start":6935.88,"end":6936.4},{"text":"is","start":6936.4,"end":6936.8},{"text":"something","start":6936.88,"end":6937.2},{"text":"that","start":6937.2,"end":6937.4},{"text":"should","start":6937.4,"end":6937.56},{"text":"be","start":6937.56,"end":6937.72},{"text":"discussed","start":6937.72,"end":6938.2},{"text":"and","start":6938.2,"end":6938.44},{"text":"further","start":6938.44,"end":6938.76},{"text":"considered","start":6938.76,"end":6939.52},{"text":"in","start":6940.72,"end":6941.08},{"text":"future","start":6941.08,"end":6941.44},{"text":"meetings.","start":6941.44,"end":6942.08}]}]},{"sentences":[{"text":"Special attention must be given, in our view, to clearly defining the concept of cross border services in an increasingly digitalized and globalized economy.","start":6946.73,"end":6957.29,"topics":[],"words":[{"text":"Special","start":6946.73,"end":6946.97},{"text":"attention","start":6947.05,"end":6947.61},{"text":"must","start":6950.17,"end":6950.45},{"text":"be","start":6950.45,"end":6950.57},{"text":"given,","start":6950.57,"end":6950.73},{"text":"in","start":6950.73,"end":6950.93},{"text":"our","start":6950.93,"end":6951.09},{"text":"view,","start":6951.09,"end":6951.29},{"text":"to","start":6951.29,"end":6951.49},{"text":"clearly","start":6951.49,"end":6951.85},{"text":"defining","start":6951.85,"end":6952.45},{"text":"the","start":6952.45,"end":6952.73},{"text":"concept","start":6952.73,"end":6953.21},{"text":"of","start":6953.21,"end":6953.41},{"text":"cross","start":6953.41,"end":6953.69},{"text":"border","start":6953.69,"end":6954.01},{"text":"services","start":6954.01,"end":6954.33},{"text":"in","start":6954.33,"end":6954.57},{"text":"an","start":6954.57,"end":6954.69},{"text":"increasingly","start":6954.69,"end":6955.77},{"text":"digitalized","start":6955.77,"end":6956.33},{"text":"and","start":6956.33,"end":6956.53},{"text":"globalized","start":6956.53,"end":6956.97},{"text":"economy.","start":6956.97,"end":6957.29}]},{"text":"We believe that this term should cover all services to avoid complications in distinguishing between types of services or methods of their delivery.","start":6958.25,"end":6967.05,"topics":[],"words":[{"text":"We","start":6958.25,"end":6958.57},{"text":"believe","start":6958.57,"end":6958.81},{"text":"that","start":6958.81,"end":6959.01},{"text":"this","start":6959.01,"end":6959.21},{"text":"term","start":6959.21,"end":6959.53},{"text":"should","start":6959.69,"end":6960.09},{"text":"cover","start":6960.569,"end":6960.93},{"text":"all","start":6960.93,"end":6961.21},{"text":"services","start":6961.21,"end":6961.53},{"text":"to","start":6961.61,"end":6961.89},{"text":"avoid","start":6961.89,"end":6962.21},{"text":"complications","start":6962.21,"end":6962.73},{"text":"in","start":6962.73,"end":6962.93},{"text":"distinguishing","start":6962.93,"end":6963.41},{"text":"between","start":6963.41,"end":6963.65},{"text":"types","start":6963.65,"end":6964.01},{"text":"of","start":6964.01,"end":6964.21},{"text":"services","start":6964.21,"end":6964.49},{"text":"or","start":6964.73,"end":6965.13},{"text":"methods","start":6965.29,"end":6965.89},{"text":"of","start":6965.89,"end":6966.09},{"text":"their","start":6966.09,"end":6966.37},{"text":"delivery.","start":6966.37,"end":6967.05}]},{"text":"In addition, no thresholds or limits of any kind should be set regarding the transaction value for applying the new approach.","start":6968.09,"end":6976.63,"topics":[],"words":[{"text":"In","start":6968.09,"end":6968.41},{"text":"addition,","start":6968.41,"end":6968.73},{"text":"no","start":6968.89,"end":6969.29},{"text":"thresholds","start":6969.77,"end":6970.49},{"text":"or","start":6970.49,"end":6970.61},{"text":"limits","start":6970.61,"end":6970.93},{"text":"of","start":6970.93,"end":6971.09},{"text":"any","start":6971.09,"end":6971.25},{"text":"kind","start":6971.25,"end":6971.49},{"text":"should","start":6971.49,"end":6971.73},{"text":"be","start":6971.73,"end":6971.93},{"text":"set","start":6971.93,"end":6972.21},{"text":"regarding","start":6972.21,"end":6972.81},{"text":"the","start":6972.81,"end":6973.13},{"text":"transaction","start":6973.83,"end":6974.47},{"text":"value","start":6974.47,"end":6974.87},{"text":"for","start":6975.11,"end":6975.51},{"text":"applying","start":6975.51,"end":6976.03},{"text":"the","start":6976.03,"end":6976.19},{"text":"new","start":6976.19,"end":6976.35},{"text":"approach.","start":6976.35,"end":6976.63}]},{"text":"We would also like to note that concepts such as value creation and significant economic presence in our view introduce greater legal uncertainty for both taxpayers, taxpayers and tax authorities and they therefore complicate or could complicate tax administration.","start":6978.07,"end":7000.47,"topics":[],"words":[{"text":"We","start":6978.07,"end":6978.35},{"text":"would","start":6978.35,"end":6978.51},{"text":"also","start":6978.51,"end":6978.71},{"text":"like","start":6978.71,"end":6978.91},{"text":"to","start":6978.91,"end":6979.07},{"text":"note","start":6979.07,"end":6979.31},{"text":"that","start":6979.31,"end":6979.47},{"text":"concepts","start":6979.47,"end":6979.91},{"text":"such","start":6979.91,"end":6980.15},{"text":"as","start":6980.15,"end":6980.47},{"text":"value","start":6981.19,"end":6981.59},{"text":"creation","start":6981.67,"end":6982.39},{"text":"and","start":6983.75,"end":6984.11},{"text":"significant","start":6984.11,"end":6984.47},{"text":"economic","start":6984.63,"end":6985.03},{"text":"presence","start":6985.11,"end":6985.67},{"text":"in","start":6987.27,"end":6987.55},{"text":"our","start":6987.55,"end":6987.75},{"text":"view","start":6987.75,"end":6988.07},{"text":"introduce","start":6988.87,"end":6989.51},{"text":"greater","start":6990.71,"end":6991.19},{"text":"legal","start":6991.19,"end":6991.59},{"text":"uncertainty","start":6991.59,"end":6992.35},{"text":"for","start":6992.35,"end":6992.63},{"text":"both","start":6992.63,"end":6992.83},{"text":"taxpayers,","start":6992.83,"end":6993.51},{"text":"taxpayers","start":6994.15,"end":6994.83},{"text":"and","start":6994.83,"end":6994.99},{"text":"tax","start":6994.99,"end":6995.19},{"text":"authorities","start":6995.19,"end":6995.75},{"text":"and","start":6995.75,"end":6996.11},{"text":"they","start":6996.11,"end":6996.47},{"text":"therefore","start":6996.95,"end":6997.51},{"text":"complicate","start":6997.59,"end":6998.23},{"text":"or","start":6998.23,"end":6998.55},{"text":"could","start":6998.55,"end":6998.95},{"text":"complicate","start":6998.95,"end":6999.59},{"text":"tax","start":6999.59,"end":6999.87},{"text":"administration.","start":6999.87,"end":7000.47}]},{"text":"In conclusion, I'd like to note the it is clear that it is important to avoid conflicts with international treaty norms and prevent the nullification of proposed regulations by existing tax agreements.","start":7002.16,"end":7017.6,"topics":[],"words":[{"text":"In","start":7002.16,"end":7002.32},{"text":"conclusion,","start":7002.32,"end":7002.96},{"text":"I'd","start":7004.08,"end":7004.44},{"text":"like","start":7004.44,"end":7004.56},{"text":"to","start":7004.56,"end":7004.68},{"text":"note","start":7004.68,"end":7004.88},{"text":"the","start":7004.88,"end":7005.12},{"text":"it","start":7006,"end":7006.28},{"text":"is","start":7006.28,"end":7006.52},{"text":"clear","start":7006.52,"end":7006.88},{"text":"that","start":7007.04,"end":7007.36},{"text":"it","start":7007.36,"end":7007.52},{"text":"is","start":7007.52,"end":7007.64},{"text":"important","start":7007.64,"end":7007.92},{"text":"to","start":7007.92,"end":7008.2},{"text":"avoid","start":7008.2,"end":7008.6},{"text":"conflicts","start":7008.6,"end":7009.2},{"text":"with","start":7009.28,"end":7009.68},{"text":"international","start":7010.16,"end":7010.56},{"text":"treaty","start":7011.04,"end":7011.68},{"text":"norms","start":7012.08,"end":7012.64},{"text":"and","start":7012.88,"end":7013.28},{"text":"prevent","start":7013.28,"end":7013.76},{"text":"the","start":7013.76,"end":7014.08},{"text":"nullification","start":7014.08,"end":7014.76},{"text":"of","start":7014.76,"end":7014.96},{"text":"proposed","start":7014.96,"end":7015.36},{"text":"regulations","start":7015.36,"end":7015.96},{"text":"by","start":7015.96,"end":7016.2},{"text":"existing","start":7016.2,"end":7016.72},{"text":"tax","start":7016.72,"end":7016.999},{"text":"agreements.","start":7016.999,"end":7017.6}]}]},{"sentences":[{"text":"It is also important to eliminate potential double taxation.","start":7018.4,"end":7021.36,"topics":[],"words":[{"text":"It","start":7018.4,"end":7018.68},{"text":"is","start":7018.68,"end":7018.84},{"text":"also","start":7018.84,"end":7019},{"text":"important","start":7019,"end":7019.28},{"text":"to","start":7019.36,"end":7019.64},{"text":"eliminate","start":7019.64,"end":7020},{"text":"potential","start":7020,"end":7020.4},{"text":"double","start":7020.4,"end":7020.72},{"text":"taxation.","start":7020.72,"end":7021.36}]},{"text":"In this regard, we believe that the new approach to taxing cross border services can be implemented through a multilateral international convention under UN auspices, which would amend existing bilateral agreements, including double taxation agreements.","start":7022.16,"end":7039.85,"topics":[],"words":[{"text":"In","start":7022.16,"end":7022.4},{"text":"this","start":7022.4,"end":7022.52},{"text":"regard,","start":7022.52,"end":7022.76},{"text":"we","start":7022.76,"end":7022.96},{"text":"believe","start":7022.96,"end":7023.16},{"text":"that","start":7023.16,"end":7023.32},{"text":"the","start":7023.32,"end":7023.48},{"text":"new","start":7023.48,"end":7023.64},{"text":"approach","start":7023.64,"end":7023.92},{"text":"to","start":7023.92,"end":7024.32},{"text":"taxing","start":7024.4,"end":7025.04},{"text":"cross","start":7025.04,"end":7025.44},{"text":"border","start":7025.44,"end":7025.8},{"text":"services","start":7025.8,"end":7026.16},{"text":"can","start":7027.41,"end":7027.53},{"text":"be","start":7027.53,"end":7027.69},{"text":"implemented","start":7027.69,"end":7028.37},{"text":"through","start":7028.45,"end":7028.85},{"text":"a","start":7029.33,"end":7029.65},{"text":"multilateral","start":7029.65,"end":7030.53},{"text":"international","start":7030.53,"end":7030.85},{"text":"convention","start":7030.93,"end":7031.49},{"text":"under","start":7031.49,"end":7031.77},{"text":"UN","start":7031.77,"end":7032.09},{"text":"auspices,","start":7032.09,"end":7032.65},{"text":"which","start":7032.65,"end":7032.93},{"text":"would","start":7032.93,"end":7033.13},{"text":"amend","start":7033.13,"end":7033.57},{"text":"existing","start":7034.21,"end":7034.85},{"text":"bilateral","start":7035.09,"end":7036.05},{"text":"agreements,","start":7037.49,"end":7038.01},{"text":"including","start":7038.01,"end":7038.29},{"text":"double","start":7038.29,"end":7038.73},{"text":"taxation","start":7038.73,"end":7039.33},{"text":"agreements.","start":7039.33,"end":7039.85}]}]}],"speaker":{"name":null,"affiliation":"RUS","affiliation_full":"Russian Federation","group":null,"function":"Representative"}},{"statement_number":65,"paragraphs":[{"sentences":[{"text":"Thank you, thank you, thank you.","start":7039.85,"end":7043.37,"topics":[],"words":[{"text":"Thank","start":7039.85,"end":7040.17},{"text":"you,","start":7040.17,"end":7040.45},{"text":"thank","start":7042.21,"end":7042.53},{"text":"you,","start":7042.53,"end":7042.77},{"text":"thank","start":7042.93,"end":7043.25},{"text":"you.","start":7043.25,"end":7043.37}]},{"text":"Delegate of Kenya.","start":7043.37,"end":7044.29,"topics":[],"words":[{"text":"Delegate","start":7043.37,"end":7043.73},{"text":"of","start":7043.73,"end":7043.81},{"text":"Kenya.","start":7043.81,"end":7044.29}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":66,"paragraphs":[{"sentences":[{"text":"Thank you.","start":7048.77,"end":7049.21,"topics":[],"words":[{"text":"Thank","start":7048.77,"end":7049.09},{"text":"you.","start":7049.09,"end":7049.21}]},{"text":"Chair I make this comments on behalf of the members of the Africa Group.","start":7049.21,"end":7056.7,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."},{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"Chair","start":7049.21,"end":7049.49},{"text":"I","start":7051.65,"end":7051.97},{"text":"make","start":7051.97,"end":7052.25},{"text":"this","start":7052.25,"end":7052.61},{"text":"comments","start":7053.42,"end":7053.66},{"text":"on","start":7053.66,"end":7053.94},{"text":"behalf","start":7053.94,"end":7054.26},{"text":"of","start":7054.26,"end":7054.46},{"text":"the","start":7054.46,"end":7054.78},{"text":"members","start":7054.78,"end":7055.14},{"text":"of","start":7055.14,"end":7055.5},{"text":"the","start":7055.66,"end":7055.94},{"text":"Africa","start":7055.94,"end":7056.22},{"text":"Group.","start":7056.3,"end":7056.7}]},{"text":"The Africa Group appreciates the contributions made by the CO Lead, the Secretariat and Member States in the development of the Issues Note and In response to the questions raised in the Issues Note, we would like to submit as follows.","start":7058.14,"end":7071.98,"topics":[],"words":[{"text":"The","start":7058.14,"end":7058.42},{"text":"Africa","start":7058.42,"end":7058.7},{"text":"Group","start":7058.7,"end":7059.06},{"text":"appreciates","start":7059.06,"end":7059.62},{"text":"the","start":7059.62,"end":7059.78},{"text":"contributions","start":7059.78,"end":7060.38},{"text":"made","start":7060.38,"end":7060.7},{"text":"by","start":7060.7,"end":7060.86},{"text":"the","start":7060.86,"end":7060.98},{"text":"CO","start":7060.98,"end":7061.18},{"text":"Lead,","start":7061.18,"end":7061.5},{"text":"the","start":7061.58,"end":7061.86},{"text":"Secretariat","start":7061.86,"end":7062.54},{"text":"and","start":7062.54,"end":7062.82},{"text":"Member","start":7062.82,"end":7063.14},{"text":"States","start":7063.14,"end":7063.46},{"text":"in","start":7063.46,"end":7063.66},{"text":"the","start":7063.66,"end":7063.78},{"text":"development","start":7063.78,"end":7064.06},{"text":"of","start":7064.22,"end":7064.62},{"text":"the","start":7064.86,"end":7065.18},{"text":"Issues","start":7065.18,"end":7065.5},{"text":"Note","start":7065.5,"end":7066.06},{"text":"and","start":7066.46,"end":7066.82},{"text":"In","start":7066.82,"end":7067.06},{"text":"response","start":7067.06,"end":7067.46},{"text":"to","start":7067.46,"end":7067.62},{"text":"the","start":7067.62,"end":7067.82},{"text":"questions","start":7067.82,"end":7068.46},{"text":"raised","start":7068.94,"end":7069.3},{"text":"in","start":7069.3,"end":7069.42},{"text":"the","start":7069.42,"end":7069.54},{"text":"Issues","start":7069.54,"end":7069.82},{"text":"Note,","start":7069.82,"end":7070.18},{"text":"we","start":7070.18,"end":7070.34},{"text":"would","start":7070.34,"end":7070.5},{"text":"like","start":7070.5,"end":7070.66},{"text":"to","start":7070.66,"end":7070.82},{"text":"submit","start":7070.82,"end":7071.18},{"text":"as","start":7071.18,"end":7071.42},{"text":"follows.","start":7071.42,"end":7071.98}]},{"text":"The Africa Group advocated for the simultaneous negotiation of Protocol 1 to address the challenges face faced by its members in taxation of cross border services in order to ensure fair allocation of taxing rights and enhance domestic resource mobilization.","start":7072.86,"end":7087.52,"topics":[],"words":[{"text":"The","start":7072.86,"end":7073.14},{"text":"Africa","start":7073.14,"end":7073.42},{"text":"Group","start":7073.5,"end":7073.9},{"text":"advocated","start":7073.9,"end":7074.54},{"text":"for","start":7074.54,"end":7074.7},{"text":"the","start":7074.7,"end":7074.86},{"text":"simultaneous","start":7074.86,"end":7075.58},{"text":"negotiation","start":7075.74,"end":7076.5},{"text":"of","start":7076.5,"end":7076.7},{"text":"Protocol","start":7076.7,"end":7077.26},{"text":"1","start":7077.26,"end":7077.58},{"text":"to","start":7077.9,"end":7078.18},{"text":"address","start":7078.18,"end":7078.42},{"text":"the","start":7078.42,"end":7078.66},{"text":"challenges","start":7078.66,"end":7079.06},{"text":"face","start":7079.06,"end":7079.29},{"text":"faced","start":7079.36,"end":7079.6},{"text":"by","start":7079.6,"end":7079.72},{"text":"its","start":7079.72,"end":7079.88},{"text":"members","start":7079.88,"end":7080.12},{"text":"in","start":7080.12,"end":7080.36},{"text":"taxation","start":7080.36,"end":7080.8},{"text":"of","start":7080.8,"end":7080.96},{"text":"cross","start":7080.96,"end":7081.2},{"text":"border","start":7081.2,"end":7081.52},{"text":"services","start":7081.52,"end":7081.84},{"text":"in","start":7082.32,"end":7082.6},{"text":"order","start":7082.6,"end":7082.8},{"text":"to","start":7082.8,"end":7083.04},{"text":"ensure","start":7083.04,"end":7083.36},{"text":"fair","start":7083.52,"end":7083.88},{"text":"allocation","start":7083.88,"end":7084.36},{"text":"of","start":7084.36,"end":7084.52},{"text":"taxing","start":7084.52,"end":7084.92},{"text":"rights","start":7084.92,"end":7085.2},{"text":"and","start":7085.2,"end":7085.6},{"text":"enhance","start":7085.6,"end":7086.12},{"text":"domestic","start":7086.12,"end":7086.64},{"text":"resource","start":7086.64,"end":7087},{"text":"mobilization.","start":7087,"end":7087.52}]},{"text":"On the first question, while we acknowledge that the the Note captures the discussions of the work stream and the concerns that were raised by African countries.","start":7088.88,"end":7099.36,"topics":[],"words":[{"text":"On","start":7088.88,"end":7089.2},{"text":"the","start":7089.2,"end":7089.44},{"text":"first","start":7089.44,"end":7089.76},{"text":"question,","start":7089.76,"end":7090.16},{"text":"while","start":7090.56,"end":7090.92},{"text":"we","start":7090.92,"end":7091.28},{"text":"acknowledge","start":7091.76,"end":7092.44},{"text":"that","start":7092.44,"end":7092.72},{"text":"the","start":7092.72,"end":7093},{"text":"the","start":7093,"end":7093.32},{"text":"Note","start":7093.32,"end":7093.92},{"text":"captures","start":7095.199,"end":7095.64},{"text":"the","start":7095.64,"end":7095.8},{"text":"discussions","start":7095.8,"end":7096.2},{"text":"of","start":7096.2,"end":7096.32},{"text":"the","start":7096.32,"end":7096.44},{"text":"work","start":7096.44,"end":7096.64},{"text":"stream","start":7096.64,"end":7097},{"text":"and","start":7097,"end":7097.16},{"text":"the","start":7097.16,"end":7097.32},{"text":"concerns","start":7097.32,"end":7097.72},{"text":"that","start":7097.72,"end":7097.88},{"text":"were","start":7097.88,"end":7098.04},{"text":"raised","start":7098.04,"end":7098.28},{"text":"by","start":7098.28,"end":7098.48},{"text":"African","start":7098.48,"end":7099.04},{"text":"countries.","start":7099.04,"end":7099.36}]}]},{"sentences":[{"text":"The the current rules and reasons behind the calls for change that have been described in the Note may not be exhaustive because not all parties took part in that discussion.","start":7100.24,"end":7110.45,"topics":[],"words":[{"text":"The","start":7100.24,"end":7100.64},{"text":"the","start":7100.8,"end":7101.08},{"text":"current","start":7101.08,"end":7101.36},{"text":"rules","start":7101.36,"end":7101.72},{"text":"and","start":7101.72,"end":7101.92},{"text":"reasons","start":7101.92,"end":7102.44},{"text":"behind","start":7102.44,"end":7102.68},{"text":"the","start":7102.68,"end":7102.92},{"text":"calls","start":7102.92,"end":7103.32},{"text":"for","start":7103.32,"end":7103.64},{"text":"change","start":7103.64,"end":7103.96},{"text":"that","start":7103.96,"end":7104.2},{"text":"have","start":7104.2,"end":7104.32},{"text":"been","start":7104.32,"end":7104.44},{"text":"described","start":7104.44,"end":7104.8},{"text":"in","start":7104.8,"end":7104.92},{"text":"the","start":7104.92,"end":7105.08},{"text":"Note","start":7105.08,"end":7105.18},{"text":"may","start":7105.89,"end":7106.05},{"text":"not","start":7106.05,"end":7106.33},{"text":"be","start":7106.33,"end":7106.69},{"text":"exhaustive","start":7107.33,"end":7108.09},{"text":"because","start":7108.09,"end":7108.37},{"text":"not","start":7108.37,"end":7108.61},{"text":"all","start":7108.61,"end":7108.81},{"text":"parties","start":7108.81,"end":7109.09},{"text":"took","start":7109.09,"end":7109.33},{"text":"part","start":7109.33,"end":7109.53},{"text":"in","start":7109.53,"end":7109.69},{"text":"that","start":7109.69,"end":7109.85},{"text":"discussion.","start":7109.85,"end":7110.45}]},{"text":"On the question regarding scope, while we acknowledge that the scope of the Protocol has not yet been defined, our position is that the scope that the Protocol should cover a wide range of services, including digital services as well as new and emerging services, and not be limited to traditional services.","start":7111.25,"end":7129.57,"topics":[],"words":[{"text":"On","start":7111.25,"end":7111.53},{"text":"the","start":7111.53,"end":7111.69},{"text":"question","start":7111.69,"end":7111.97},{"text":"regarding","start":7111.97,"end":7112.57},{"text":"scope,","start":7112.57,"end":7113.17},{"text":"while","start":7113.73,"end":7114.05},{"text":"we","start":7114.05,"end":7114.25},{"text":"acknowledge","start":7114.25,"end":7114.77},{"text":"that","start":7114.77,"end":7114.93},{"text":"the","start":7114.93,"end":7115.05},{"text":"scope","start":7115.05,"end":7115.33},{"text":"of","start":7115.33,"end":7115.41},{"text":"the","start":7115.41,"end":7115.53},{"text":"Protocol","start":7115.53,"end":7115.97},{"text":"has","start":7115.97,"end":7116.17},{"text":"not","start":7116.17,"end":7116.33},{"text":"yet","start":7116.33,"end":7116.49},{"text":"been","start":7116.49,"end":7116.69},{"text":"defined,","start":7116.69,"end":7117.25},{"text":"our","start":7117.65,"end":7117.97},{"text":"position","start":7117.97,"end":7118.29},{"text":"is","start":7118.29,"end":7118.61},{"text":"that","start":7118.61,"end":7118.89},{"text":"the","start":7118.89,"end":7119.21},{"text":"scope","start":7119.21,"end":7119.69},{"text":"that","start":7119.69,"end":7119.93},{"text":"the","start":7119.93,"end":7120.09},{"text":"Protocol","start":7120.09,"end":7120.49},{"text":"should","start":7120.49,"end":7120.65},{"text":"cover","start":7120.65,"end":7120.89},{"text":"a","start":7120.89,"end":7121.169},{"text":"wide","start":7121.169,"end":7121.489},{"text":"range","start":7121.489,"end":7121.77},{"text":"of","start":7121.77,"end":7121.93},{"text":"services,","start":7121.93,"end":7122.21},{"text":"including","start":7122.69,"end":7123.09},{"text":"digital","start":7123.17,"end":7123.57},{"text":"services","start":7123.73,"end":7124.13},{"text":"as","start":7124.29,"end":7124.61},{"text":"well","start":7124.61,"end":7124.81},{"text":"as","start":7124.81,"end":7125.01},{"text":"new","start":7125.01,"end":7125.29},{"text":"and","start":7125.29,"end":7125.57},{"text":"emerging","start":7125.57,"end":7126.05},{"text":"services,","start":7126.05,"end":7126.37},{"text":"and","start":7126.93,"end":7127.25},{"text":"not","start":7127.25,"end":7127.49},{"text":"be","start":7127.49,"end":7127.69},{"text":"limited","start":7127.69,"end":7128.21},{"text":"to","start":7128.37,"end":7128.69},{"text":"traditional","start":7128.69,"end":7129.21},{"text":"services.","start":7129.21,"end":7129.57}]},{"text":"This will ensure that the provisions will truly be future proof as advocated in paragraph 14 of the Note on the question regarding considerations for developing new rules, the position of the Africa Group is that the Protocol should enhance fair allocation of taxing rights, but by ensuring that taxes are paid to the governments of countries where economic activity occurs, value is created or from where revenues are generated as recognized by by resolution 78, 230, as well as any other relevant factors.","start":7130.29,"end":7163.42,"topics":[],"words":[{"text":"This","start":7130.29,"end":7130.57},{"text":"will","start":7130.57,"end":7130.77},{"text":"ensure","start":7130.77,"end":7131.09},{"text":"that","start":7131.09,"end":7131.37},{"text":"the","start":7131.37,"end":7131.53},{"text":"provisions","start":7131.53,"end":7132.05},{"text":"will","start":7132.05,"end":7132.29},{"text":"truly","start":7132.29,"end":7132.65},{"text":"be","start":7132.65,"end":7132.93},{"text":"future","start":7133.37,"end":7133.57},{"text":"proof","start":7133.57,"end":7134.09},{"text":"as","start":7134.25,"end":7134.57},{"text":"advocated","start":7134.57,"end":7135.17},{"text":"in","start":7135.17,"end":7135.45},{"text":"paragraph","start":7135.45,"end":7135.97},{"text":"14","start":7135.97,"end":7136.33},{"text":"of","start":7136.41,"end":7136.69},{"text":"the","start":7136.69,"end":7136.85},{"text":"Note","start":7136.85,"end":7137.29},{"text":"on","start":7138.57,"end":7138.85},{"text":"the","start":7138.85,"end":7138.97},{"text":"question","start":7138.97,"end":7139.21},{"text":"regarding","start":7139.21,"end":7139.85},{"text":"considerations","start":7139.85,"end":7140.73},{"text":"for","start":7140.89,"end":7141.21},{"text":"developing","start":7141.21,"end":7141.69},{"text":"new","start":7141.69,"end":7141.97},{"text":"rules,","start":7141.97,"end":7142.41},{"text":"the","start":7142.97,"end":7143.25},{"text":"position","start":7143.25,"end":7143.49},{"text":"of","start":7143.49,"end":7143.69},{"text":"the","start":7143.69,"end":7143.81},{"text":"Africa","start":7143.81,"end":7144.09},{"text":"Group","start":7144.09,"end":7144.41},{"text":"is","start":7144.41,"end":7144.61},{"text":"that","start":7144.61,"end":7144.73},{"text":"the","start":7144.73,"end":7144.85},{"text":"Protocol","start":7144.85,"end":7145.29},{"text":"should","start":7145.29,"end":7145.57},{"text":"enhance","start":7145.57,"end":7146.09},{"text":"fair","start":7146.17,"end":7146.49},{"text":"allocation","start":7146.49,"end":7146.97},{"text":"of","start":7146.97,"end":7147.09},{"text":"taxing","start":7147.09,"end":7147.53},{"text":"rights,","start":7147.53,"end":7147.85},{"text":"but","start":7148.09,"end":7148.45},{"text":"by","start":7148.45,"end":7148.73},{"text":"ensuring","start":7148.73,"end":7149.21},{"text":"that","start":7149.29,"end":7149.65},{"text":"taxes","start":7149.65,"end":7150.33},{"text":"are","start":7150.33,"end":7150.61},{"text":"paid","start":7150.61,"end":7150.85},{"text":"to","start":7150.85,"end":7151.01},{"text":"the","start":7151.01,"end":7151.17},{"text":"governments","start":7151.17,"end":7151.61},{"text":"of","start":7151.61,"end":7151.73},{"text":"countries","start":7151.73,"end":7152.01},{"text":"where","start":7152.01,"end":7152.37},{"text":"economic","start":7152.37,"end":7152.73},{"text":"activity","start":7152.81,"end":7153.37},{"text":"occurs,","start":7153.37,"end":7153.93},{"text":"value","start":7154.33,"end":7154.73},{"text":"is","start":7154.73,"end":7155.05},{"text":"created","start":7155.05,"end":7155.61},{"text":"or","start":7155.85,"end":7156.17},{"text":"from","start":7156.17,"end":7156.37},{"text":"where","start":7156.37,"end":7156.57},{"text":"revenues","start":7156.57,"end":7157.09},{"text":"are","start":7157.09,"end":7157.29},{"text":"generated","start":7157.29,"end":7157.77},{"text":"as","start":7157.77,"end":7158.09},{"text":"recognized","start":7158.09,"end":7158.61},{"text":"by","start":7158.61,"end":7158.79},{"text":"by","start":7158.94,"end":7159.06},{"text":"resolution","start":7159.06,"end":7159.54},{"text":"78,","start":7159.54,"end":7160.026},{"text":"230,","start":7160.134,"end":7160.62},{"text":"as","start":7160.94,"end":7161.26},{"text":"well","start":7161.26,"end":7161.46},{"text":"as","start":7161.46,"end":7161.7},{"text":"any","start":7161.7,"end":7162.02},{"text":"other","start":7162.02,"end":7162.34},{"text":"relevant","start":7162.34,"end":7162.86},{"text":"factors.","start":7162.86,"end":7163.42}]},{"text":"The Africa Group notes and supports the general acknowledgment within the work stream as contained in paragraph 13, that the current rules of taxation of cross border services do not reflect current ways of doing business.","start":7164.14,"end":7176.38,"topics":[],"words":[{"text":"The","start":7164.14,"end":7164.46},{"text":"Africa","start":7164.46,"end":7164.78},{"text":"Group","start":7164.86,"end":7165.22},{"text":"notes","start":7165.22,"end":7165.54},{"text":"and","start":7165.54,"end":7165.7},{"text":"supports","start":7165.7,"end":7166.14},{"text":"the","start":7166.14,"end":7166.26},{"text":"general","start":7166.26,"end":7166.54},{"text":"acknowledgment","start":7166.54,"end":7167.3},{"text":"within","start":7167.3,"end":7167.5},{"text":"the","start":7167.5,"end":7167.7},{"text":"work","start":7167.7,"end":7167.9},{"text":"stream","start":7167.9,"end":7168.38},{"text":"as","start":7168.46,"end":7168.78},{"text":"contained","start":7168.78,"end":7169.14},{"text":"in","start":7169.14,"end":7169.3},{"text":"paragraph","start":7169.3,"end":7169.78},{"text":"13,","start":7169.78,"end":7170.14},{"text":"that","start":7170.46,"end":7170.74},{"text":"the","start":7170.74,"end":7170.9},{"text":"current","start":7170.9,"end":7171.18},{"text":"rules","start":7171.26,"end":7171.62},{"text":"of","start":7171.62,"end":7171.78},{"text":"taxation","start":7171.78,"end":7172.38},{"text":"of","start":7172.38,"end":7172.7},{"text":"cross","start":7172.7,"end":7172.98},{"text":"border","start":7172.98,"end":7173.26},{"text":"services","start":7173.26,"end":7173.58},{"text":"do","start":7173.98,"end":7174.26},{"text":"not","start":7174.26,"end":7174.42},{"text":"reflect","start":7174.42,"end":7174.94},{"text":"current","start":7174.94,"end":7175.3},{"text":"ways","start":7175.3,"end":7175.7},{"text":"of","start":7175.7,"end":7175.86},{"text":"doing","start":7175.86,"end":7176.06},{"text":"business.","start":7176.06,"end":7176.38}]},{"text":"Share we believe that this acknowledgment automatically takes us away from the calls for compatibility or conformity with the existing portion policies or practices.","start":7177.18,"end":7185.39,"topics":[],"words":[{"text":"Share","start":7177.18,"end":7177.54},{"text":"we","start":7177.54,"end":7177.78},{"text":"believe","start":7177.78,"end":7177.98},{"text":"that","start":7177.98,"end":7178.18},{"text":"this","start":7178.18,"end":7178.38},{"text":"acknowledgment","start":7178.38,"end":7179.14},{"text":"automatically","start":7179.14,"end":7179.9},{"text":"takes","start":7179.9,"end":7180.26},{"text":"us","start":7180.26,"end":7180.42},{"text":"away","start":7180.42,"end":7180.62},{"text":"from","start":7180.62,"end":7180.82},{"text":"the","start":7180.82,"end":7181.02},{"text":"calls","start":7181.02,"end":7181.46},{"text":"for","start":7181.46,"end":7181.66},{"text":"compatibility","start":7181.66,"end":7182.3},{"text":"or","start":7182.46,"end":7182.82},{"text":"conformity","start":7182.82,"end":7183.46},{"text":"with","start":7183.46,"end":7183.7},{"text":"the","start":7183.7,"end":7183.86},{"text":"existing","start":7183.86,"end":7184.22},{"text":"portion","start":7184.22,"end":7184.44},{"text":"policies","start":7184.51,"end":7184.79},{"text":"or","start":7184.79,"end":7184.95},{"text":"practices.","start":7184.95,"end":7185.39}]}]},{"sentences":[{"text":"Paragraph 8 of the Note includes a recognition that new ways of doing business has led to the exploration of broader nexus rules.","start":7186.43,"end":7193.79,"topics":[],"words":[{"text":"Paragraph","start":7186.43,"end":7187.07},{"text":"8","start":7187.07,"end":7187.35},{"text":"of","start":7187.35,"end":7187.59},{"text":"the","start":7187.59,"end":7187.75},{"text":"Note","start":7187.75,"end":7188.03},{"text":"includes","start":7188.03,"end":7188.39},{"text":"a","start":7188.39,"end":7188.51},{"text":"recognition","start":7188.51,"end":7188.99},{"text":"that","start":7188.99,"end":7189.23},{"text":"new","start":7189.23,"end":7189.47},{"text":"ways","start":7189.47,"end":7189.79},{"text":"of","start":7189.79,"end":7189.91},{"text":"doing","start":7189.91,"end":7190.15},{"text":"business","start":7190.15,"end":7190.51},{"text":"has","start":7190.59,"end":7190.87},{"text":"led","start":7190.87,"end":7191.07},{"text":"to","start":7191.07,"end":7191.23},{"text":"the","start":7191.23,"end":7191.39},{"text":"exploration","start":7191.39,"end":7191.99},{"text":"of","start":7191.99,"end":7192.35},{"text":"broader","start":7192.35,"end":7192.83},{"text":"nexus","start":7192.83,"end":7193.35},{"text":"rules.","start":7193.35,"end":7193.79}]},{"text":"The rules for the taxation of services should therefore not be based on outdated principles such as physical presence, but should reflect the current business models emanating from globalization and digitalization.","start":7194.19,"end":7206.19,"topics":[],"words":[{"text":"The","start":7194.19,"end":7194.47},{"text":"rules","start":7194.47,"end":7194.75},{"text":"for","start":7194.75,"end":7194.91},{"text":"the","start":7194.91,"end":7195.03},{"text":"taxation","start":7195.03,"end":7195.43},{"text":"of","start":7195.43,"end":7195.59},{"text":"services","start":7195.59,"end":7195.87},{"text":"should","start":7195.95,"end":7196.23},{"text":"therefore","start":7196.23,"end":7196.63},{"text":"not","start":7196.63,"end":7196.87},{"text":"be","start":7196.87,"end":7197.03},{"text":"based","start":7197.03,"end":7197.23},{"text":"on","start":7197.23,"end":7197.47},{"text":"outdated","start":7197.47,"end":7197.99},{"text":"principles","start":7197.99,"end":7198.67},{"text":"such","start":7198.83,"end":7199.11},{"text":"as","start":7199.11,"end":7199.31},{"text":"physical","start":7199.31,"end":7199.71},{"text":"presence,","start":7199.71,"end":7200.19},{"text":"but","start":7200.59,"end":7200.95},{"text":"should","start":7200.95,"end":7201.23},{"text":"reflect","start":7201.23,"end":7201.63},{"text":"the","start":7201.63,"end":7201.83},{"text":"current","start":7201.83,"end":7202.11},{"text":"business","start":7202.19,"end":7202.59},{"text":"models","start":7202.67,"end":7203.15},{"text":"emanating","start":7203.15,"end":7203.75},{"text":"from","start":7203.75,"end":7204.11},{"text":"globalization","start":7204.35,"end":7205.07},{"text":"and","start":7205.07,"end":7205.39},{"text":"digitalization.","start":7205.39,"end":7206.19}]},{"text":"The tax rules should comprehensively take into account the contributions contributions made by source States and ensure fair allocation of taxing rights by recognizing market contributions to the generation of income.","start":7206.99,"end":7218.13,"topics":[],"words":[{"text":"The","start":7206.99,"end":7207.27},{"text":"tax","start":7207.27,"end":7207.55},{"text":"rules","start":7207.55,"end":7207.95},{"text":"should","start":7207.95,"end":7208.19},{"text":"comprehensively","start":7208.19,"end":7209.07},{"text":"take","start":7209.07,"end":7209.27},{"text":"into","start":7209.27,"end":7209.47},{"text":"account","start":7209.47,"end":7209.75},{"text":"the","start":7209.75,"end":7209.95},{"text":"contributions","start":7209.95,"end":7210.3},{"text":"contributions","start":7210.37,"end":7210.69},{"text":"made","start":7210.69,"end":7210.89},{"text":"by","start":7210.89,"end":7211.09},{"text":"source","start":7211.09,"end":7211.45},{"text":"States","start":7211.45,"end":7211.73},{"text":"and","start":7212.05,"end":7212.37},{"text":"ensure","start":7212.37,"end":7212.69},{"text":"fair","start":7212.77,"end":7213.09},{"text":"allocation","start":7213.09,"end":7213.53},{"text":"of","start":7213.53,"end":7213.69},{"text":"taxing","start":7213.69,"end":7214.01},{"text":"rights","start":7214.01,"end":7214.21},{"text":"by","start":7214.21,"end":7214.41},{"text":"recognizing","start":7214.41,"end":7215.17},{"text":"market","start":7215.17,"end":7215.57},{"text":"contributions","start":7215.65,"end":7216.37},{"text":"to","start":7216.61,"end":7216.89},{"text":"the","start":7216.89,"end":7217.05},{"text":"generation","start":7217.05,"end":7217.49},{"text":"of","start":7217.49,"end":7217.69},{"text":"income.","start":7217.69,"end":7218.13}]},{"text":"The Africa Group believes that the recent updates to the UN model to include Article 12A, which applies gross basis taxation on any service, Article 12B and 12C provide a good example of recognition of new ways of doing business as well as a balance in in the allocation of taxing rights between the source and resident States.","start":7219.17,"end":7240.83,"topics":[],"words":[{"text":"The","start":7219.17,"end":7219.49},{"text":"Africa","start":7219.49,"end":7219.77},{"text":"Group","start":7219.77,"end":7220.09},{"text":"believes","start":7220.09,"end":7220.45},{"text":"that","start":7220.45,"end":7220.57},{"text":"the","start":7220.57,"end":7220.73},{"text":"recent","start":7220.73,"end":7220.97},{"text":"updates","start":7220.97,"end":7221.41},{"text":"to","start":7221.41,"end":7221.57},{"text":"the","start":7221.57,"end":7221.69},{"text":"UN","start":7221.69,"end":7221.97},{"text":"model","start":7221.97,"end":7222.41},{"text":"to","start":7222.41,"end":7222.57},{"text":"include","start":7222.57,"end":7222.85},{"text":"Article","start":7222.85,"end":7223.25},{"text":"12A,","start":7223.57,"end":7224.61},{"text":"which","start":7224.77,"end":7225.09},{"text":"applies","start":7225.09,"end":7225.53},{"text":"gross","start":7225.53,"end":7225.89},{"text":"basis","start":7225.89,"end":7226.289},{"text":"taxation","start":7226.289,"end":7226.81},{"text":"on","start":7226.81,"end":7227.09},{"text":"any","start":7227.09,"end":7227.37},{"text":"service,","start":7227.37,"end":7227.73},{"text":"Article","start":7228.21,"end":7228.61},{"text":"12B","start":7228.69,"end":7229.33},{"text":"and","start":7229.33,"end":7229.57},{"text":"12C","start":7229.57,"end":7230.29},{"text":"provide","start":7230.69,"end":7231.09},{"text":"a","start":7231.17,"end":7231.45},{"text":"good","start":7231.45,"end":7231.69},{"text":"example","start":7231.69,"end":7232.29},{"text":"of","start":7232.29,"end":7232.61},{"text":"recognition","start":7232.61,"end":7233.21},{"text":"of","start":7233.21,"end":7233.53},{"text":"new","start":7233.53,"end":7233.81},{"text":"ways","start":7233.81,"end":7234.25},{"text":"of","start":7234.25,"end":7234.49},{"text":"doing","start":7234.49,"end":7234.69},{"text":"business","start":7234.69,"end":7235.01},{"text":"as","start":7235.57,"end":7235.89},{"text":"well","start":7235.89,"end":7236.09},{"text":"as","start":7236.09,"end":7236.25},{"text":"a","start":7236.25,"end":7236.41},{"text":"balance","start":7236.41,"end":7236.77},{"text":"in","start":7236.77,"end":7237},{"text":"in","start":7237.07,"end":7237.15},{"text":"the","start":7237.15,"end":7237.23},{"text":"allocation","start":7237.23,"end":7237.63},{"text":"of","start":7237.63,"end":7237.75},{"text":"taxing","start":7237.75,"end":7238.15},{"text":"rights","start":7238.15,"end":7238.43},{"text":"between","start":7238.43,"end":7238.83},{"text":"the","start":7238.83,"end":7239.11},{"text":"source","start":7239.11,"end":7239.59},{"text":"and","start":7239.59,"end":7239.91},{"text":"resident","start":7239.91,"end":7240.43},{"text":"States.","start":7240.43,"end":7240.83}]},{"text":"The Protocol should also adhere to the principles of simplicity and ease of administration as laid out in the terms of reference, and should therefore provide for rules that are simple and easy to administer, such as gross basis withholding taxes or simple apportionment of income to relevant jurisdictions for certain forms of digital income.","start":7241.79,"end":7264.58,"topics":[],"words":[{"text":"The","start":7241.79,"end":7242.11},{"text":"Protocol","start":7242.11,"end":7242.71},{"text":"should","start":7242.71,"end":7242.99},{"text":"also","start":7242.99,"end":7243.27},{"text":"adhere","start":7243.27,"end":7243.71},{"text":"to","start":7243.71,"end":7243.83},{"text":"the","start":7243.83,"end":7243.99},{"text":"principles","start":7243.99,"end":7244.43},{"text":"of","start":7244.43,"end":7244.63},{"text":"simplicity","start":7244.63,"end":7245.47},{"text":"and","start":7245.47,"end":7245.87},{"text":"ease","start":7245.95,"end":7246.31},{"text":"of","start":7246.31,"end":7246.51},{"text":"administration","start":7246.51,"end":7247.07},{"text":"as","start":7247.23,"end":7247.55},{"text":"laid","start":7247.55,"end":7247.83},{"text":"out","start":7247.83,"end":7247.99},{"text":"in","start":7247.99,"end":7248.11},{"text":"the","start":7248.11,"end":7248.23},{"text":"terms","start":7248.23,"end":7248.43},{"text":"of","start":7248.43,"end":7248.63},{"text":"reference,","start":7248.63,"end":7249.15},{"text":"and","start":7250.27,"end":7250.59},{"text":"should","start":7250.59,"end":7250.83},{"text":"therefore","start":7250.83,"end":7251.27},{"text":"provide","start":7251.27,"end":7251.63},{"text":"for","start":7251.63,"end":7251.91},{"text":"rules","start":7251.91,"end":7252.27},{"text":"that","start":7252.27,"end":7252.47},{"text":"are","start":7252.47,"end":7252.63},{"text":"simple","start":7252.63,"end":7253.03},{"text":"and","start":7253.03,"end":7253.309},{"text":"easy","start":7253.309,"end":7253.63},{"text":"to","start":7253.63,"end":7253.75},{"text":"administer,","start":7253.75,"end":7254.27},{"text":"such","start":7254.67,"end":7254.95},{"text":"as","start":7254.95,"end":7255.19},{"text":"gross","start":7255.19,"end":7255.59},{"text":"basis","start":7255.59,"end":7256.15},{"text":"withholding","start":7256.15,"end":7256.83},{"text":"taxes","start":7256.83,"end":7257.39},{"text":"or","start":7257.87,"end":7258.27},{"text":"simple","start":7258.35,"end":7258.83},{"text":"apportionment","start":7258.83,"end":7259.47},{"text":"of","start":7259.47,"end":7259.67},{"text":"income","start":7259.67,"end":7259.95},{"text":"to","start":7259.95,"end":7260.07},{"text":"relevant","start":7260.07,"end":7260.59},{"text":"jurisdictions","start":7261.39,"end":7262.23},{"text":"for","start":7262.23,"end":7262.51},{"text":"certain","start":7262.51,"end":7262.83},{"text":"forms","start":7262.91,"end":7263.31},{"text":"of","start":7263.31,"end":7263.55},{"text":"digital","start":7263.78,"end":7264.02},{"text":"income.","start":7264.02,"end":7264.58}]}]},{"sentences":[{"text":"And we'd also just like to reiterate the challenges that were expressed by developing countries in terms of net basis taxation, since many countries, especially those within the Africa Group, face challenges in this area due to the restrictions imposed by outdated and unduly restrictive tax treaties.","start":7264.98,"end":7282.74,"topics":[],"words":[{"text":"And","start":7264.98,"end":7265.3},{"text":"we'd","start":7265.3,"end":7265.58},{"text":"also","start":7265.58,"end":7265.78},{"text":"just","start":7265.78,"end":7265.98},{"text":"like","start":7265.98,"end":7266.14},{"text":"to","start":7266.14,"end":7266.34},{"text":"reiterate","start":7266.34,"end":7267.02},{"text":"the","start":7267.02,"end":7267.18},{"text":"challenges","start":7267.18,"end":7267.62},{"text":"that","start":7267.62,"end":7267.82},{"text":"were","start":7267.82,"end":7268.02},{"text":"expressed","start":7268.02,"end":7268.42},{"text":"by","start":7268.42,"end":7268.54},{"text":"developing","start":7268.54,"end":7269.1},{"text":"countries","start":7269.1,"end":7269.46},{"text":"in","start":7269.46,"end":7269.78},{"text":"terms","start":7269.78,"end":7270.02},{"text":"of","start":7270.02,"end":7270.34},{"text":"net","start":7270.42,"end":7270.78},{"text":"basis","start":7270.78,"end":7271.26},{"text":"taxation,","start":7271.26,"end":7271.78},{"text":"since","start":7272.98,"end":7273.34},{"text":"many","start":7273.34,"end":7273.62},{"text":"countries,","start":7273.62,"end":7273.94},{"text":"especially","start":7274.02,"end":7274.42},{"text":"those","start":7274.5,"end":7274.82},{"text":"within","start":7274.82,"end":7275.06},{"text":"the","start":7275.06,"end":7275.26},{"text":"Africa","start":7275.26,"end":7275.54},{"text":"Group,","start":7275.62,"end":7275.98},{"text":"face","start":7275.98,"end":7276.26},{"text":"challenges","start":7276.26,"end":7276.74},{"text":"in","start":7276.74,"end":7276.94},{"text":"this","start":7276.94,"end":7277.18},{"text":"area","start":7277.18,"end":7277.54},{"text":"due","start":7277.62,"end":7277.9},{"text":"to","start":7277.9,"end":7278.02},{"text":"the","start":7278.02,"end":7278.14},{"text":"restrictions","start":7278.14,"end":7278.74},{"text":"imposed","start":7278.74,"end":7279.14},{"text":"by","start":7279.14,"end":7279.459},{"text":"outdated","start":7279.459,"end":7280.18},{"text":"and","start":7280.26,"end":7280.66},{"text":"unduly","start":7280.66,"end":7281.38},{"text":"restrictive","start":7281.38,"end":7281.94},{"text":"tax","start":7281.94,"end":7282.22},{"text":"treaties.","start":7282.22,"end":7282.74}]},{"text":"These protocols should also include a multilateral solution to these restrictions, such as a far fast track instrument or a provision within the Protocol to update the existing treaty provisions.","start":7283.3,"end":7295.4,"topics":[],"words":[{"text":"These","start":7283.3,"end":7283.66},{"text":"protocols","start":7283.66,"end":7284.3},{"text":"should","start":7284.3,"end":7284.54},{"text":"also","start":7284.54,"end":7284.9},{"text":"include","start":7284.9,"end":7285.3},{"text":"a","start":7285.46,"end":7285.74},{"text":"multilateral","start":7285.74,"end":7286.58},{"text":"solution","start":7286.58,"end":7287.06},{"text":"to","start":7287.14,"end":7287.5},{"text":"these","start":7287.5,"end":7287.78},{"text":"restrictions,","start":7287.78,"end":7288.5},{"text":"such","start":7288.66,"end":7288.94},{"text":"as","start":7288.94,"end":7289.1},{"text":"a","start":7289.1,"end":7289.26},{"text":"far","start":7289.26,"end":7289.41},{"text":"fast","start":7289.48,"end":7289.68},{"text":"track","start":7289.68,"end":7289.92},{"text":"instrument","start":7289.92,"end":7290.52},{"text":"or","start":7290.76,"end":7291.08},{"text":"a","start":7291.08,"end":7291.28},{"text":"provision","start":7291.28,"end":7291.76},{"text":"within","start":7291.76,"end":7292.04},{"text":"the","start":7292.04,"end":7292.28},{"text":"Protocol","start":7292.28,"end":7292.76},{"text":"to","start":7292.76,"end":7292.96},{"text":"update","start":7292.96,"end":7293.44},{"text":"the","start":7293.44,"end":7293.68},{"text":"existing","start":7293.68,"end":7294.2},{"text":"treaty","start":7294.2,"end":7294.72},{"text":"provisions.","start":7294.72,"end":7295.4}]},{"text":"The Protocol should also adhere to provisions that will prevent tax avoidance, eliminate double taxation and prevent shifting of the tax burden to the consumers of services.","start":7296.12,"end":7306.2,"topics":[],"words":[{"text":"The","start":7296.12,"end":7296.4},{"text":"Protocol","start":7296.4,"end":7296.92},{"text":"should","start":7296.92,"end":7297.12},{"text":"also","start":7297.12,"end":7297.36},{"text":"adhere","start":7297.36,"end":7297.8},{"text":"to","start":7297.8,"end":7297.92},{"text":"provisions","start":7297.92,"end":7298.44},{"text":"that","start":7298.44,"end":7298.56},{"text":"will","start":7298.56,"end":7298.76},{"text":"prevent","start":7298.76,"end":7299.12},{"text":"tax","start":7299.12,"end":7299.44},{"text":"avoidance,","start":7299.44,"end":7300.12},{"text":"eliminate","start":7300.44,"end":7301.16},{"text":"double","start":7301.16,"end":7301.48},{"text":"taxation","start":7301.48,"end":7302.04},{"text":"and","start":7302.04,"end":7302.36},{"text":"prevent","start":7302.36,"end":7302.72},{"text":"shifting","start":7302.72,"end":7303.24},{"text":"of","start":7303.24,"end":7303.4},{"text":"the","start":7303.4,"end":7303.52},{"text":"tax","start":7303.52,"end":7303.76},{"text":"burden","start":7303.76,"end":7304.36},{"text":"to","start":7304.44,"end":7304.72},{"text":"the","start":7304.72,"end":7304.92},{"text":"consumers","start":7304.92,"end":7305.56},{"text":"of","start":7305.56,"end":7305.88},{"text":"services.","start":7305.88,"end":7306.2}]},{"text":"The Africa Group once again appreciates all the efforts that have gone into the development of the work stream two issues note and restates its commitment to continue contributing to the discussions thank you, Chair.","start":7307,"end":7317.98,"topics":[],"words":[{"text":"The","start":7307,"end":7307.28},{"text":"Africa","start":7307.28,"end":7307.56},{"text":"Group","start":7307.56,"end":7307.92},{"text":"once","start":7307.92,"end":7308.16},{"text":"again","start":7308.16,"end":7308.36},{"text":"appreciates","start":7308.36,"end":7308.96},{"text":"all","start":7308.96,"end":7309.12},{"text":"the","start":7309.12,"end":7309.28},{"text":"efforts","start":7309.28,"end":7309.56},{"text":"that","start":7309.56,"end":7309.76},{"text":"have","start":7309.76,"end":7309.88},{"text":"gone","start":7309.88,"end":7310.08},{"text":"into","start":7310.08,"end":7310.28},{"text":"the","start":7310.28,"end":7310.48},{"text":"development","start":7310.48,"end":7310.76},{"text":"of","start":7310.92,"end":7311.24},{"text":"the","start":7311.24,"end":7311.48},{"text":"work","start":7311.48,"end":7311.68},{"text":"stream","start":7311.68,"end":7312},{"text":"two","start":7312,"end":7312.2},{"text":"issues","start":7312.2,"end":7312.52},{"text":"note","start":7312.52,"end":7313.08},{"text":"and","start":7313.32,"end":7313.6},{"text":"restates","start":7313.6,"end":7314.08},{"text":"its","start":7314.08,"end":7314.36},{"text":"commitment","start":7314.36,"end":7314.8},{"text":"to","start":7314.8,"end":7315.03},{"text":"continue","start":7315.18,"end":7315.42},{"text":"contributing","start":7315.5,"end":7316.22},{"text":"to","start":7316.22,"end":7316.38},{"text":"the","start":7316.38,"end":7316.5},{"text":"discussions","start":7316.5,"end":7317.1},{"text":"thank","start":7317.18,"end":7317.54},{"text":"you,","start":7317.54,"end":7317.7},{"text":"Chair.","start":7317.7,"end":7317.98}]}]}],"speaker":{"name":null,"affiliation":"KEN","affiliation_full":"Kenya","group":"Africa Group","function":"Representative"}},{"statement_number":67,"paragraphs":[{"sentences":[{"text":"Thank you.","start":7320.78,"end":7321.42,"topics":[],"words":[{"text":"Thank","start":7320.78,"end":7321.14},{"text":"you.","start":7321.14,"end":7321.42}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":68,"paragraphs":[{"sentences":[{"text":"Sam.","start":7340.71,"end":7341.35,"topics":[],"words":[{"text":"Sam.","start":7340.71,"end":7341.35}]}]},{"sentences":[{"text":"It.","start":7366.24,"end":7366.48,"topics":[],"words":[{"text":"It.","start":7366.24,"end":7366.48}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":69,"paragraphs":[{"sentences":[{"text":"Distinguished Delegate of Algeria.","start":7393.85,"end":7396.09,"topics":[],"words":[{"text":"Distinguished","start":7393.85,"end":7394.41},{"text":"Delegate","start":7394.41,"end":7394.85},{"text":"of","start":7394.85,"end":7395.13},{"text":"Algeria.","start":7395.37,"end":7396.09}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":70,"paragraphs":[{"sentences":[{"text":"Mr. President, distinguished delegates.","start":7401.85,"end":7404.25,"topics":[],"words":[{"text":"Mr.","start":7401.85,"end":7402.29},{"text":"President,","start":7402.29,"end":7402.65},{"text":"distinguished","start":7402.97,"end":7403.65},{"text":"delegates.","start":7403.65,"end":7404.25}]},{"text":"Algeria aligns itself with the statement delivered by the African group and wishes to add the following in its national capacity for tax assessment purposes, the criterion of physical presence within the territory of a state has shown its limitations in an economic environment dominated by intangibility, the dematerialization of services and the rise of the digital economy, all of which can operate without any physical substance.","start":7404.33,"end":7428.14,"topics":[],"words":[{"text":"Algeria","start":7404.33,"end":7404.93},{"text":"aligns","start":7404.93,"end":7405.33},{"text":"itself","start":7405.33,"end":7405.65},{"text":"with","start":7405.65,"end":7405.81},{"text":"the","start":7405.81,"end":7405.97},{"text":"statement","start":7405.97,"end":7406.25},{"text":"delivered","start":7406.25,"end":7406.73},{"text":"by","start":7406.73,"end":7406.85},{"text":"the","start":7406.85,"end":7407.01},{"text":"African","start":7407.01,"end":7407.41},{"text":"group","start":7407.41,"end":7407.609},{"text":"and","start":7407.609,"end":7407.809},{"text":"wishes","start":7407.809,"end":7408.13},{"text":"to","start":7408.13,"end":7408.29},{"text":"add","start":7408.29,"end":7408.45},{"text":"the","start":7408.45,"end":7408.61},{"text":"following","start":7408.61,"end":7408.89},{"text":"in","start":7408.89,"end":7409.17},{"text":"its","start":7409.17,"end":7409.37},{"text":"national","start":7409.37,"end":7409.69},{"text":"capacity","start":7409.69,"end":7410.41},{"text":"for","start":7410.89,"end":7411.21},{"text":"tax","start":7411.21,"end":7411.49},{"text":"assessment","start":7411.49,"end":7412.01},{"text":"purposes,","start":7412.01,"end":7412.65},{"text":"the","start":7412.89,"end":7413.21},{"text":"criterion","start":7413.21,"end":7413.77},{"text":"of","start":7413.77,"end":7413.93},{"text":"physical","start":7413.93,"end":7414.25},{"text":"presence","start":7414.25,"end":7414.61},{"text":"within","start":7414.61,"end":7414.81},{"text":"the","start":7414.81,"end":7415.01},{"text":"territory","start":7415.01,"end":7415.49},{"text":"of","start":7415.49,"end":7415.69},{"text":"a","start":7415.69,"end":7415.89},{"text":"state","start":7415.89,"end":7416.09},{"text":"has","start":7416.09,"end":7416.29},{"text":"shown","start":7416.29,"end":7416.53},{"text":"its","start":7416.53,"end":7416.73},{"text":"limitations","start":7416.73,"end":7417.29},{"text":"in","start":7417.74,"end":7417.94},{"text":"an","start":7417.94,"end":7418.18},{"text":"economic","start":7418.18,"end":7418.46},{"text":"environment","start":7418.78,"end":7419.18},{"text":"dominated","start":7419.18,"end":7419.86},{"text":"by","start":7419.86,"end":7420.02},{"text":"intangibility,","start":7420.02,"end":7420.7},{"text":"the","start":7421.26,"end":7421.54},{"text":"dematerialization","start":7421.54,"end":7422.46},{"text":"of","start":7422.46,"end":7422.7},{"text":"services","start":7422.7,"end":7423.02},{"text":"and","start":7423.1,"end":7423.38},{"text":"the","start":7423.38,"end":7423.54},{"text":"rise","start":7423.54,"end":7423.82},{"text":"of","start":7423.82,"end":7423.9},{"text":"the","start":7423.9,"end":7424.02},{"text":"digital","start":7424.02,"end":7424.3},{"text":"economy,","start":7424.38,"end":7424.78},{"text":"all","start":7425.42,"end":7425.7},{"text":"of","start":7425.7,"end":7425.86},{"text":"which","start":7425.86,"end":7426.06},{"text":"can","start":7426.06,"end":7426.26},{"text":"operate","start":7426.26,"end":7426.66},{"text":"without","start":7426.66,"end":7426.9},{"text":"any","start":7426.9,"end":7427.18},{"text":"physical","start":7427.18,"end":7427.54},{"text":"substance.","start":7427.54,"end":7428.14}]},{"text":"Indeed, the new digital business model allows companies to establish stable commercial relationships and generate significant financial flaws within a state without being physically present there.","start":7429.02,"end":7439.26,"topics":[],"words":[{"text":"Indeed,","start":7429.02,"end":7429.58},{"text":"the","start":7429.74,"end":7430.02},{"text":"new","start":7430.02,"end":7430.22},{"text":"digital","start":7430.22,"end":7430.54},{"text":"business","start":7430.94,"end":7431.3},{"text":"model","start":7431.3,"end":7431.7},{"text":"allows","start":7431.7,"end":7432.1},{"text":"companies","start":7432.1,"end":7432.34},{"text":"to","start":7432.34,"end":7432.58},{"text":"establish","start":7432.58,"end":7433.1},{"text":"stable","start":7433.1,"end":7433.5},{"text":"commercial","start":7433.5,"end":7434.02},{"text":"relationships","start":7434.02,"end":7434.74},{"text":"and","start":7434.74,"end":7434.94},{"text":"generate","start":7434.94,"end":7435.38},{"text":"significant","start":7435.38,"end":7435.74},{"text":"financial","start":7435.9,"end":7436.3},{"text":"flaws","start":7436.38,"end":7436.86},{"text":"within","start":7436.86,"end":7437.06},{"text":"a","start":7437.06,"end":7437.3},{"text":"state","start":7437.3,"end":7437.5},{"text":"without","start":7437.5,"end":7437.78},{"text":"being","start":7437.78,"end":7438.1},{"text":"physically","start":7438.1,"end":7438.54},{"text":"present","start":7438.54,"end":7438.86},{"text":"there.","start":7438.86,"end":7439.26}]},{"text":"The current model also creates a competitive distortion between local service providers who are subject to taxation and foreign service providers with no physical presence in the country who may enjoy an unjustified tax advantage, thereby leading to unfair competition.","start":7439.98,"end":7454.31,"topics":[],"words":[{"text":"The","start":7439.98,"end":7440.26},{"text":"current","start":7440.26,"end":7440.5},{"text":"model","start":7440.5,"end":7440.94},{"text":"also","start":7440.94,"end":7441.18},{"text":"creates","start":7441.18,"end":7441.54},{"text":"a","start":7441.54,"end":7441.7},{"text":"competitive","start":7441.7,"end":7442.18},{"text":"distortion","start":7442.18,"end":7442.74},{"text":"between","start":7442.74,"end":7443.02},{"text":"local","start":7443.27,"end":7443.47},{"text":"service","start":7443.47,"end":7443.83},{"text":"providers","start":7443.83,"end":7444.55},{"text":"who","start":7444.63,"end":7444.91},{"text":"are","start":7444.91,"end":7445.07},{"text":"subject","start":7445.07,"end":7445.39},{"text":"to","start":7445.39,"end":7445.55},{"text":"taxation","start":7445.55,"end":7446.15},{"text":"and","start":7446.15,"end":7446.43},{"text":"foreign","start":7446.43,"end":7446.75},{"text":"service","start":7446.75,"end":7447.07},{"text":"providers","start":7447.07,"end":7447.71},{"text":"with","start":7447.71,"end":7447.91},{"text":"no","start":7447.91,"end":7448.11},{"text":"physical","start":7448.11,"end":7448.47},{"text":"presence","start":7448.47,"end":7448.83},{"text":"in","start":7448.83,"end":7448.99},{"text":"the","start":7448.99,"end":7449.15},{"text":"country","start":7449.15,"end":7449.43},{"text":"who","start":7449.83,"end":7450.11},{"text":"may","start":7450.11,"end":7450.27},{"text":"enjoy","start":7450.27,"end":7450.59},{"text":"an","start":7450.59,"end":7450.79},{"text":"unjustified","start":7450.79,"end":7451.47},{"text":"tax","start":7451.47,"end":7451.79},{"text":"advantage,","start":7451.79,"end":7452.43},{"text":"thereby","start":7452.43,"end":7452.91},{"text":"leading","start":7452.91,"end":7453.23},{"text":"to","start":7453.23,"end":7453.35},{"text":"unfair","start":7453.35,"end":7453.75},{"text":"competition.","start":7453.75,"end":7454.31}]},{"text":"In light of these limitations, it is necessary to identify new complementary criteria capable of capturing the economic reality of cross border services.","start":7454.95,"end":7463.35,"topics":[],"words":[{"text":"In","start":7454.95,"end":7455.23},{"text":"light","start":7455.23,"end":7455.47},{"text":"of","start":7455.47,"end":7455.67},{"text":"these","start":7455.67,"end":7455.83},{"text":"limitations,","start":7455.83,"end":7456.47},{"text":"it","start":7456.47,"end":7456.75},{"text":"is","start":7456.75,"end":7456.95},{"text":"necessary","start":7456.95,"end":7457.39},{"text":"to","start":7457.39,"end":7457.55},{"text":"identify","start":7457.55,"end":7458.07},{"text":"new","start":7458.07,"end":7458.43},{"text":"complementary","start":7458.43,"end":7459.19},{"text":"criteria","start":7459.19,"end":7459.95},{"text":"capable","start":7459.95,"end":7460.39},{"text":"of","start":7460.39,"end":7460.59},{"text":"capturing","start":7460.59,"end":7461.03},{"text":"the","start":7461.03,"end":7461.23},{"text":"economic","start":7461.23,"end":7461.51},{"text":"reality","start":7461.59,"end":7462.19},{"text":"of","start":7462.19,"end":7462.39},{"text":"cross","start":7462.39,"end":7462.67},{"text":"border","start":7462.67,"end":7462.99},{"text":"services.","start":7462.99,"end":7463.35}]}]},{"sentences":[{"text":"The Protocol should establish clear, simple and easily administrable rules with sufficient efficiently broad scope to cover all cross border services, including in particular digital services, intra group services and business to consumer services.","start":7464.31,"end":7477.2,"topics":[],"words":[{"text":"The","start":7464.31,"end":7464.59},{"text":"Protocol","start":7464.59,"end":7465.07},{"text":"should","start":7465.07,"end":7465.23},{"text":"establish","start":7465.23,"end":7465.75},{"text":"clear,","start":7465.75,"end":7466.03},{"text":"simple","start":7466.03,"end":7466.43},{"text":"and","start":7466.43,"end":7466.63},{"text":"easily","start":7466.63,"end":7467.07},{"text":"administrable","start":7467.07,"end":7467.75},{"text":"rules","start":7467.75,"end":7468.07},{"text":"with","start":7468.07,"end":7468.27},{"text":"sufficient","start":7468.27,"end":7468.57},{"text":"efficiently","start":7468.64,"end":7469.08},{"text":"broad","start":7469.08,"end":7469.32},{"text":"scope","start":7469.32,"end":7469.72},{"text":"to","start":7469.72,"end":7469.84},{"text":"cover","start":7469.84,"end":7470.04},{"text":"all","start":7470.04,"end":7470.32},{"text":"cross","start":7470.32,"end":7470.64},{"text":"border","start":7470.64,"end":7471.08},{"text":"services,","start":7471.08,"end":7471.44},{"text":"including","start":7471.92,"end":7472.32},{"text":"in","start":7472.72,"end":7473},{"text":"particular","start":7473,"end":7473.28},{"text":"digital","start":7473.44,"end":7473.84},{"text":"services,","start":7473.92,"end":7474.32},{"text":"intra","start":7474.4,"end":7474.8},{"text":"group","start":7474.8,"end":7475.08},{"text":"services","start":7475.08,"end":7475.44},{"text":"and","start":7475.52,"end":7475.8},{"text":"business","start":7475.8,"end":7476.04},{"text":"to","start":7476.04,"end":7476.28},{"text":"consumer","start":7476.28,"end":7476.88},{"text":"services.","start":7476.88,"end":7477.2}]},{"text":"The objective therefore is to adopt new rules that also enable source countries to secure broader tax coverage adapted to the diversity of business models.","start":7478.64,"end":7486.72,"topics":[],"words":[{"text":"The","start":7478.64,"end":7478.92},{"text":"objective","start":7478.92,"end":7479.48},{"text":"therefore","start":7479.48,"end":7479.84},{"text":"is","start":7479.84,"end":7480.04},{"text":"to","start":7480.04,"end":7480.2},{"text":"adopt","start":7480.2,"end":7480.6},{"text":"new","start":7480.6,"end":7480.76},{"text":"rules","start":7480.76,"end":7481.08},{"text":"that","start":7481.08,"end":7481.28},{"text":"also","start":7481.28,"end":7481.52},{"text":"enable","start":7481.52,"end":7481.88},{"text":"source","start":7481.88,"end":7482.32},{"text":"countries","start":7482.32,"end":7482.6},{"text":"to","start":7482.6,"end":7482.84},{"text":"secure","start":7482.84,"end":7483.2},{"text":"broader","start":7483.2,"end":7483.6},{"text":"tax","start":7483.6,"end":7483.88},{"text":"coverage","start":7483.88,"end":7484.32},{"text":"adapted","start":7484.32,"end":7484.839},{"text":"to","start":7484.839,"end":7485},{"text":"the","start":7485,"end":7485.16},{"text":"diversity","start":7485.16,"end":7485.64},{"text":"of","start":7485.64,"end":7485.84},{"text":"business","start":7485.84,"end":7486.16},{"text":"models.","start":7486.16,"end":7486.72}]},{"text":"This new approach will reconcile the imperatives of tax equity, administrative efficiency and international coherence, while protecting the legitimate rights of market jurisdictions in a rapidly expanding digital environment.","start":7487.12,"end":7498.97,"topics":[],"words":[{"text":"This","start":7487.12,"end":7487.44},{"text":"new","start":7487.44,"end":7487.68},{"text":"approach","start":7487.68,"end":7487.96},{"text":"will","start":7487.96,"end":7488.2},{"text":"reconcile","start":7488.2,"end":7488.84},{"text":"the","start":7488.84,"end":7489},{"text":"imperatives","start":7489,"end":7489.52},{"text":"of","start":7489.52,"end":7489.64},{"text":"tax","start":7489.64,"end":7489.92},{"text":"equity,","start":7489.92,"end":7490.48},{"text":"administrative","start":7490.64,"end":7491.48},{"text":"efficiency","start":7491.48,"end":7492.12},{"text":"and","start":7492.12,"end":7492.32},{"text":"international","start":7492.32,"end":7492.64},{"text":"coherence,","start":7492.96,"end":7493.68},{"text":"while","start":7494.33,"end":7494.49},{"text":"protecting","start":7494.49,"end":7494.93},{"text":"the","start":7494.93,"end":7495.09},{"text":"legitimate","start":7495.09,"end":7495.57},{"text":"rights","start":7495.57,"end":7495.85},{"text":"of","start":7495.85,"end":7496.05},{"text":"market","start":7496.05,"end":7496.29},{"text":"jurisdictions","start":7496.29,"end":7497.05},{"text":"in","start":7497.05,"end":7497.25},{"text":"a","start":7497.25,"end":7497.37},{"text":"rapidly","start":7497.37,"end":7497.73},{"text":"expanding","start":7497.73,"end":7498.21},{"text":"digital","start":7498.21,"end":7498.49},{"text":"environment.","start":7498.57,"end":7498.97}]},{"text":"Furthermore, the Protocol should take into account the constraints faced by countries with respect to bilateral treaties, underscoring the need for an effective and expedited mechanism to implement the new rules adopted under the Protocol in order to eliminate the existing imbalance in current bilateral tax treaties.","start":7500.41,"end":7517.13,"topics":[],"words":[{"text":"Furthermore,","start":7500.41,"end":7501.13},{"text":"the","start":7501.13,"end":7501.33},{"text":"Protocol","start":7501.33,"end":7501.77},{"text":"should","start":7501.77,"end":7501.97},{"text":"take","start":7501.97,"end":7502.17},{"text":"into","start":7502.17,"end":7502.41},{"text":"account","start":7502.41,"end":7502.73},{"text":"the","start":7502.73,"end":7503.01},{"text":"constraints","start":7503.01,"end":7503.61},{"text":"faced","start":7503.93,"end":7504.33},{"text":"by","start":7504.33,"end":7504.49},{"text":"countries","start":7504.49,"end":7504.81},{"text":"with","start":7504.89,"end":7505.21},{"text":"respect","start":7505.21,"end":7505.49},{"text":"to","start":7505.49,"end":7505.77},{"text":"bilateral","start":7505.77,"end":7506.37},{"text":"treaties,","start":7506.37,"end":7506.81},{"text":"underscoring","start":7507.05,"end":7507.77},{"text":"the","start":7507.77,"end":7507.97},{"text":"need","start":7507.97,"end":7508.13},{"text":"for","start":7508.13,"end":7508.29},{"text":"an","start":7508.29,"end":7508.45},{"text":"effective","start":7508.45,"end":7508.89},{"text":"and","start":7508.89,"end":7509.13},{"text":"expedited","start":7509.13,"end":7509.69},{"text":"mechanism","start":7509.69,"end":7510.209},{"text":"to","start":7510.209,"end":7510.45},{"text":"implement","start":7510.45,"end":7510.73},{"text":"the","start":7510.73,"end":7510.93},{"text":"new","start":7510.93,"end":7511.13},{"text":"rules","start":7511.13,"end":7511.45},{"text":"adopted","start":7511.45,"end":7511.89},{"text":"under","start":7511.89,"end":7512.09},{"text":"the","start":7512.09,"end":7512.33},{"text":"Protocol","start":7512.33,"end":7512.97},{"text":"in","start":7513.13,"end":7513.41},{"text":"order","start":7513.41,"end":7513.61},{"text":"to","start":7513.61,"end":7513.81},{"text":"eliminate","start":7513.81,"end":7514.25},{"text":"the","start":7514.25,"end":7514.45},{"text":"existing","start":7514.45,"end":7514.81},{"text":"imbalance","start":7514.81,"end":7515.37},{"text":"in","start":7515.37,"end":7515.57},{"text":"current","start":7515.57,"end":7515.77},{"text":"bilateral","start":7515.77,"end":7516.37},{"text":"tax","start":7516.37,"end":7516.57},{"text":"treaties.","start":7516.57,"end":7517.13}]},{"text":"Finally, the text is covered by the Protocol.","start":7517.61,"end":7519.72,"topics":[],"words":[{"text":"Finally,","start":7517.61,"end":7518.09},{"text":"the","start":7518.25,"end":7518.53},{"text":"text","start":7518.53,"end":7518.81},{"text":"is","start":7518.81,"end":7519.05},{"text":"covered","start":7519.05,"end":7519.37},{"text":"by","start":7519.37,"end":7519.45},{"text":"the","start":7519.45,"end":7519.57},{"text":"Protocol.","start":7519.57,"end":7519.72}]}]},{"sentences":[{"text":"Protocol should be limited to income taxes.","start":7519.79,"end":7521.87,"topics":[],"words":[{"text":"Protocol","start":7519.79,"end":7520.15},{"text":"should","start":7520.15,"end":7520.31},{"text":"be","start":7520.31,"end":7520.43},{"text":"limited","start":7520.43,"end":7520.75},{"text":"to","start":7520.75,"end":7520.99},{"text":"income","start":7520.99,"end":7521.35},{"text":"taxes.","start":7521.35,"end":7521.87}]},{"text":"Algeria once again appreciate all the efforts undertaken in preparing this issue notes and reaffirms its commitment to contributing to the work of the Framework Convention and its two protocols.","start":7523.31,"end":7531.71,"topics":[],"words":[{"text":"Algeria","start":7523.31,"end":7523.95},{"text":"once","start":7523.95,"end":7524.15},{"text":"again","start":7524.15,"end":7524.35},{"text":"appreciate","start":7524.35,"end":7524.75},{"text":"all","start":7524.75,"end":7524.91},{"text":"the","start":7524.91,"end":7525.03},{"text":"efforts","start":7525.03,"end":7525.31},{"text":"undertaken","start":7525.31,"end":7525.87},{"text":"in","start":7525.87,"end":7526.07},{"text":"preparing","start":7526.07,"end":7526.43},{"text":"this","start":7526.43,"end":7526.55},{"text":"issue","start":7526.55,"end":7526.79},{"text":"notes","start":7526.79,"end":7527.19},{"text":"and","start":7527.19,"end":7527.31},{"text":"reaffirms","start":7527.31,"end":7527.71},{"text":"its","start":7527.71,"end":7527.95},{"text":"commitment","start":7527.95,"end":7528.31},{"text":"to","start":7528.31,"end":7528.47},{"text":"contributing","start":7528.47,"end":7529.03},{"text":"to","start":7529.03,"end":7529.19},{"text":"the","start":7529.19,"end":7529.35},{"text":"work","start":7529.35,"end":7529.51},{"text":"of","start":7529.51,"end":7529.63},{"text":"the","start":7529.63,"end":7529.75},{"text":"Framework","start":7529.75,"end":7530.15},{"text":"Convention","start":7530.15,"end":7530.59},{"text":"and","start":7530.59,"end":7530.71},{"text":"its","start":7530.71,"end":7530.91},{"text":"two","start":7530.91,"end":7531.15},{"text":"protocols.","start":7531.15,"end":7531.71}]},{"text":"I thank you.","start":7531.71,"end":7532.43,"topics":[],"words":[{"text":"I","start":7531.71,"end":7531.91},{"text":"thank","start":7531.91,"end":7532.15},{"text":"you.","start":7532.15,"end":7532.43}]}]}],"speaker":{"name":null,"affiliation":"DZA","affiliation_full":"Algeria","group":null,"function":"Representative"}},{"statement_number":71,"paragraphs":[{"sentences":[{"text":"Distinguished Delegate of Iran.","start":7538.27,"end":7539.95,"topics":[],"words":[{"text":"Distinguished","start":7538.27,"end":7538.95},{"text":"Delegate","start":7538.95,"end":7539.35},{"text":"of","start":7539.35,"end":7539.51},{"text":"Iran.","start":7539.51,"end":7539.95}]}]}],"speaker":{"name":null,"affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":72,"paragraphs":[{"sentences":[{"text":"Thank you Chair.","start":7542.27,"end":7543.07,"topics":[],"words":[{"text":"Thank","start":7542.27,"end":7542.63},{"text":"you","start":7542.63,"end":7542.79},{"text":"Chair.","start":7542.79,"end":7543.07}]},{"text":"Chair, let me joining others and thank you and your colleague and the Secretary for your good work.","start":7544.11,"end":7550.52,"topics":[],"words":[{"text":"Chair,","start":7544.11,"end":7544.51},{"text":"let","start":7545.48,"end":7545.56},{"text":"me","start":7545.56,"end":7545.72},{"text":"joining","start":7545.72,"end":7546.16},{"text":"others","start":7546.16,"end":7546.4},{"text":"and","start":7546.4,"end":7546.64},{"text":"thank","start":7546.64,"end":7546.92},{"text":"you","start":7546.92,"end":7547.16},{"text":"and","start":7547.16,"end":7547.4},{"text":"your","start":7547.4,"end":7547.72},{"text":"colleague","start":7547.88,"end":7548.4},{"text":"and","start":7548.4,"end":7548.64},{"text":"the","start":7548.64,"end":7548.8},{"text":"Secretary","start":7548.8,"end":7549.4},{"text":"for","start":7549.48,"end":7549.76},{"text":"your","start":7549.76,"end":7549.96},{"text":"good","start":7549.96,"end":7550.2},{"text":"work.","start":7550.2,"end":7550.52}]},{"text":"And then on this and then let me also thanks for the presentation.","start":7551.16,"end":7556.36,"topics":[],"words":[{"text":"And","start":7551.16,"end":7551.44},{"text":"then","start":7551.44,"end":7551.72},{"text":"on","start":7552.68,"end":7553},{"text":"this","start":7553,"end":7553.32},{"text":"and","start":7553.4,"end":7553.68},{"text":"then","start":7553.68,"end":7553.88},{"text":"let","start":7553.88,"end":7554.08},{"text":"me","start":7554.08,"end":7554.24},{"text":"also","start":7554.24,"end":7554.48},{"text":"thanks","start":7554.48,"end":7554.92},{"text":"for","start":7554.92,"end":7555.2},{"text":"the","start":7555.2,"end":7555.48},{"text":"presentation.","start":7555.48,"end":7556.36}]},{"text":"I have a couple of issues wanted to share.","start":7557.32,"end":7559.4,"topics":[],"words":[{"text":"I","start":7557.32,"end":7557.6},{"text":"have","start":7557.6,"end":7557.76},{"text":"a","start":7557.76,"end":7557.92},{"text":"couple","start":7557.92,"end":7558.16},{"text":"of","start":7558.16,"end":7558.32},{"text":"issues","start":7558.32,"end":7558.56},{"text":"wanted","start":7558.56,"end":7558.96},{"text":"to","start":7558.96,"end":7559.12},{"text":"share.","start":7559.12,"end":7559.4}]},{"text":"We know that for the developing countries the issue of sharing taxation right through tax treaties is a critical matter.","start":7560.04,"end":7567.96,"topics":[],"words":[{"text":"We","start":7560.04,"end":7560.44},{"text":"know","start":7560.52,"end":7560.8},{"text":"that","start":7560.8,"end":7561.04},{"text":"for","start":7561.04,"end":7561.32},{"text":"the","start":7561.32,"end":7561.479},{"text":"developing","start":7561.479,"end":7561.92},{"text":"countries","start":7561.92,"end":7562.2},{"text":"the","start":7562.2,"end":7562.48},{"text":"issue","start":7562.48,"end":7562.68},{"text":"of","start":7562.68,"end":7562.96},{"text":"sharing","start":7562.96,"end":7563.4},{"text":"taxation","start":7563.4,"end":7563.96},{"text":"right","start":7563.96,"end":7564.36},{"text":"through","start":7564.84,"end":7565.2},{"text":"tax","start":7565.2,"end":7565.56},{"text":"treaties","start":7565.56,"end":7566.36},{"text":"is","start":7566.36,"end":7566.68},{"text":"a","start":7566.68,"end":7566.96},{"text":"critical","start":7566.96,"end":7567.56},{"text":"matter.","start":7567.56,"end":7567.96}]}]},{"sentences":[{"text":"A few of them mentioned by Kenya.","start":7568.6,"end":7570.84,"topics":[],"words":[{"text":"A","start":7568.6,"end":7568.88},{"text":"few","start":7568.88,"end":7569.08},{"text":"of","start":7569.08,"end":7569.32},{"text":"them","start":7569.32,"end":7569.6},{"text":"mentioned","start":7569.6,"end":7570.12},{"text":"by","start":7570.12,"end":7570.36},{"text":"Kenya.","start":7570.36,"end":7570.84}]},{"text":"On behalf of the the African group just I wanted to highlight two or three issues more.","start":7570.84,"end":7576.38,"topics":[],"words":[{"text":"On","start":7570.84,"end":7571.04},{"text":"behalf","start":7571.04,"end":7571.28},{"text":"of","start":7571.28,"end":7571.44},{"text":"the","start":7571.44,"end":7571.59},{"text":"the","start":7571.74,"end":7571.98},{"text":"African","start":7572.46,"end":7573.06},{"text":"group","start":7573.06,"end":7573.34},{"text":"just","start":7573.5,"end":7573.82},{"text":"I","start":7573.82,"end":7574.02},{"text":"wanted","start":7574.02,"end":7574.22},{"text":"to","start":7574.22,"end":7574.34},{"text":"highlight","start":7574.34,"end":7574.78},{"text":"two","start":7574.78,"end":7575.06},{"text":"or","start":7575.06,"end":7575.22},{"text":"three","start":7575.22,"end":7575.5},{"text":"issues","start":7575.5,"end":7575.9},{"text":"more.","start":7575.98,"end":7576.38}]},{"text":"We know that while the stated goal of this treatise is to prevent double taxation and encouraging foreign direct investment, the reality can be far more nuanced and in some cases disadvantages to the developing countries.","start":7576.94,"end":7593.34,"topics":[],"words":[{"text":"We","start":7576.94,"end":7577.22},{"text":"know","start":7577.22,"end":7577.38},{"text":"that","start":7577.38,"end":7577.62},{"text":"while","start":7577.62,"end":7577.94},{"text":"the","start":7577.94,"end":7578.3},{"text":"stated","start":7578.86,"end":7579.42},{"text":"goal","start":7579.42,"end":7579.78},{"text":"of","start":7579.78,"end":7580.06},{"text":"this","start":7580.06,"end":7580.38},{"text":"treatise","start":7580.38,"end":7580.94},{"text":"is","start":7580.94,"end":7581.18},{"text":"to","start":7581.18,"end":7581.42},{"text":"prevent","start":7581.42,"end":7581.82},{"text":"double","start":7581.9,"end":7582.3},{"text":"taxation","start":7582.3,"end":7582.86},{"text":"and","start":7582.86,"end":7583.14},{"text":"encouraging","start":7583.14,"end":7583.66},{"text":"foreign","start":7583.66,"end":7583.98},{"text":"direct","start":7583.98,"end":7584.3},{"text":"investment,","start":7584.38,"end":7584.78},{"text":"the","start":7586.06,"end":7586.34},{"text":"reality","start":7586.34,"end":7586.86},{"text":"can","start":7586.86,"end":7587.18},{"text":"be","start":7587.18,"end":7587.5},{"text":"far","start":7587.9,"end":7588.3},{"text":"more","start":7588.38,"end":7588.7},{"text":"nuanced","start":7588.7,"end":7589.22},{"text":"and","start":7589.22,"end":7589.5},{"text":"in","start":7589.58,"end":7589.9},{"text":"some","start":7589.9,"end":7590.14},{"text":"cases","start":7590.14,"end":7590.46},{"text":"disadvantages","start":7590.54,"end":7591.42},{"text":"to","start":7591.9,"end":7592.18},{"text":"the","start":7592.18,"end":7592.38},{"text":"developing","start":7592.38,"end":7592.98},{"text":"countries.","start":7592.98,"end":7593.34}]},{"text":"Just let me highlight A few of them.","start":7593.82,"end":7596.06,"topics":[],"words":[{"text":"Just","start":7593.82,"end":7594.22},{"text":"let","start":7594.22,"end":7594.5},{"text":"me","start":7594.5,"end":7594.66},{"text":"highlight","start":7594.66,"end":7595.02},{"text":"A","start":7595.1,"end":7595.38},{"text":"few","start":7595.38,"end":7595.58},{"text":"of","start":7595.58,"end":7595.78},{"text":"them.","start":7595.78,"end":7596.06}]},{"text":"One is the we see that the revenue mobilities mobilization versus investment attraction.","start":7596.54,"end":7604.15,"topics":[],"words":[{"text":"One","start":7596.54,"end":7596.86},{"text":"is","start":7596.86,"end":7597.1},{"text":"the","start":7597.1,"end":7597.42},{"text":"we","start":7597.91,"end":7598.15},{"text":"see","start":7598.47,"end":7598.79},{"text":"that","start":7598.79,"end":7598.99},{"text":"the","start":7598.99,"end":7599.15},{"text":"revenue","start":7599.15,"end":7599.63},{"text":"mobilities","start":7599.63,"end":7600.15},{"text":"mobilization","start":7600.55,"end":7601.27},{"text":"versus","start":7601.43,"end":7601.99},{"text":"investment","start":7602.47,"end":7602.87},{"text":"attraction.","start":7603.27,"end":7604.15}]}]},{"sentences":[{"text":"It's a fundamental dilemma.","start":7605.99,"end":7608.43,"topics":[],"words":[{"text":"It's","start":7605.99,"end":7606.35},{"text":"a","start":7606.35,"end":7606.51},{"text":"fundamental","start":7606.51,"end":7607.19},{"text":"dilemma.","start":7607.75,"end":7608.43}]},{"text":"And developing countries needs tax revenue to fund public services and development project.","start":7608.43,"end":7616.55,"topics":[],"words":[{"text":"And","start":7608.43,"end":7608.79},{"text":"developing","start":7608.79,"end":7609.39},{"text":"countries","start":7609.39,"end":7609.67},{"text":"needs","start":7610.07,"end":7610.47},{"text":"tax","start":7610.47,"end":7610.83},{"text":"revenue","start":7610.83,"end":7611.47},{"text":"to","start":7611.47,"end":7611.83},{"text":"fund","start":7611.83,"end":7612.23},{"text":"public","start":7612.31,"end":7612.71},{"text":"services","start":7613.11,"end":7613.51},{"text":"and","start":7613.91,"end":7614.31},{"text":"development","start":7614.87,"end":7615.27},{"text":"project.","start":7616.15,"end":7616.55}]},{"text":"However, in reality they are often pressured to sign treaties that reduce their taxation rights especially on FDI.","start":7616.71,"end":7627.36,"topics":[],"words":[{"text":"However,","start":7616.71,"end":7617.11},{"text":"in","start":7617.35,"end":7617.63},{"text":"reality","start":7617.63,"end":7618.15},{"text":"they","start":7618.15,"end":7618.43},{"text":"are","start":7618.43,"end":7618.63},{"text":"often","start":7618.63,"end":7618.95},{"text":"pressured","start":7619.11,"end":7619.71},{"text":"to","start":7619.71,"end":7619.99},{"text":"sign","start":7619.99,"end":7620.23},{"text":"treaties","start":7620.23,"end":7620.79},{"text":"that","start":7620.79,"end":7621.07},{"text":"reduce","start":7621.07,"end":7621.59},{"text":"their","start":7622.15,"end":7622.47},{"text":"taxation","start":7622.47,"end":7623.11},{"text":"rights","start":7623.11,"end":7623.51},{"text":"especially","start":7624.16,"end":7624.4},{"text":"on","start":7625.6,"end":7626},{"text":"FDI.","start":7626.56,"end":7627.36}]},{"text":"And that's an issue that needs to be considered.","start":7627.44,"end":7630.24,"topics":[],"words":[{"text":"And","start":7627.44,"end":7627.84},{"text":"that's","start":7627.84,"end":7628.2},{"text":"an","start":7628.2,"end":7628.4},{"text":"issue","start":7628.4,"end":7628.68},{"text":"that","start":7628.68,"end":7628.96},{"text":"needs","start":7628.96,"end":7629.24},{"text":"to","start":7629.24,"end":7629.44},{"text":"be","start":7629.44,"end":7629.6},{"text":"considered.","start":7629.6,"end":7630.24}]},{"text":"Another issue is asymmetric bargaining power that also exists.","start":7630.64,"end":7635.6,"topics":[],"words":[{"text":"Another","start":7630.64,"end":7631.04},{"text":"issue","start":7631.12,"end":7631.52},{"text":"is","start":7631.6,"end":7632},{"text":"asymmetric","start":7632.16,"end":7633.12},{"text":"bargaining","start":7633.12,"end":7633.76},{"text":"power","start":7633.76,"end":7634.16},{"text":"that","start":7634.24,"end":7634.64},{"text":"also","start":7634.72,"end":7635.08},{"text":"exists.","start":7635.08,"end":7635.6}]}]},{"sentences":[{"text":"So we can see that in unequal negotiations when a developing country is negotiating with developed countries, there is often a significant power imbalance.","start":7636.88,"end":7648.64,"topics":[],"words":[{"text":"So","start":7636.88,"end":7637.16},{"text":"we","start":7637.16,"end":7637.32},{"text":"can","start":7637.32,"end":7637.52},{"text":"see","start":7637.52,"end":7637.72},{"text":"that","start":7637.72,"end":7637.92},{"text":"in","start":7637.92,"end":7638.24},{"text":"unequal","start":7638.32,"end":7639.16},{"text":"negotiations","start":7639.16,"end":7640.08},{"text":"when","start":7640.32,"end":7640.6},{"text":"a","start":7640.6,"end":7640.76},{"text":"developing","start":7640.76,"end":7641.16},{"text":"country","start":7641.16,"end":7641.36},{"text":"is","start":7641.36,"end":7641.68},{"text":"negotiating","start":7642.56,"end":7643.44},{"text":"with","start":7643.52,"end":7643.92},{"text":"developed","start":7644,"end":7644.64},{"text":"countries,","start":7644.64,"end":7644.96},{"text":"there","start":7645.52,"end":7645.84},{"text":"is","start":7645.84,"end":7646.12},{"text":"often","start":7646.12,"end":7646.48},{"text":"a","start":7646.64,"end":7647},{"text":"significant","start":7647,"end":7647.36},{"text":"power","start":7647.68,"end":7648},{"text":"imbalance.","start":7648,"end":7648.64}]},{"text":"The developed countries has more resources, expertise and pre existing tax treaty models for at least many, many countries from the developed world that often favors the country of residence that's a privilege for them.","start":7649.53,"end":7666.57,"topics":[],"words":[{"text":"The","start":7649.53,"end":7649.65},{"text":"developed","start":7649.65,"end":7650.21},{"text":"countries","start":7650.21,"end":7650.49},{"text":"has","start":7650.49,"end":7650.85},{"text":"more","start":7650.85,"end":7651.13},{"text":"resources,","start":7651.13,"end":7651.69},{"text":"expertise","start":7651.77,"end":7652.57},{"text":"and","start":7652.97,"end":7653.37},{"text":"pre","start":7653.53,"end":7653.89},{"text":"existing","start":7653.89,"end":7654.49},{"text":"tax","start":7654.65,"end":7655.05},{"text":"treaty","start":7655.05,"end":7655.73},{"text":"models","start":7655.73,"end":7656.25},{"text":"for","start":7656.81,"end":7657.21},{"text":"at","start":7657.69,"end":7658.01},{"text":"least","start":7658.01,"end":7658.33},{"text":"many,","start":7658.57,"end":7658.97},{"text":"many","start":7659.29,"end":7659.65},{"text":"countries","start":7659.65,"end":7660.01},{"text":"from","start":7660.01,"end":7660.33},{"text":"the","start":7660.33,"end":7660.53},{"text":"developed","start":7660.53,"end":7661.13},{"text":"world","start":7661.13,"end":7661.53},{"text":"that","start":7661.85,"end":7662.17},{"text":"often","start":7662.17,"end":7662.49},{"text":"favors","start":7662.65,"end":7663.29},{"text":"the","start":7663.29,"end":7663.49},{"text":"country","start":7663.49,"end":7663.77},{"text":"of","start":7663.85,"end":7664.25},{"text":"residence","start":7664.41,"end":7665.05},{"text":"that's","start":7665.209,"end":7665.57},{"text":"a","start":7665.57,"end":7665.69},{"text":"privilege","start":7665.69,"end":7666.13},{"text":"for","start":7666.13,"end":7666.37},{"text":"them.","start":7666.37,"end":7666.57}]},{"text":"And then we need to consider this one in this process.","start":7666.57,"end":7669.29,"topics":[],"words":[{"text":"And","start":7666.57,"end":7666.77},{"text":"then","start":7666.77,"end":7667.05},{"text":"we","start":7667.13,"end":7667.41},{"text":"need","start":7667.41,"end":7667.57},{"text":"to","start":7667.57,"end":7667.73},{"text":"consider","start":7667.73,"end":7668.01},{"text":"this","start":7668.17,"end":7668.45},{"text":"one","start":7668.45,"end":7668.65},{"text":"in","start":7668.65,"end":7668.81},{"text":"this","start":7668.81,"end":7668.97},{"text":"process.","start":7668.97,"end":7669.29}]},{"text":"And another one is there is the tax model that favored by developed countries countries and then in other and then generally gives more taxation right to the investors countries of residence.","start":7669.77,"end":7684.73,"topics":[],"words":[{"text":"And","start":7669.77,"end":7670.13},{"text":"another","start":7670.13,"end":7670.49},{"text":"one","start":7670.49,"end":7670.81},{"text":"is","start":7670.81,"end":7671.09},{"text":"there","start":7671.09,"end":7671.37},{"text":"is","start":7671.37,"end":7671.69},{"text":"the","start":7672.17,"end":7672.53},{"text":"tax","start":7672.53,"end":7672.89},{"text":"model","start":7673.05,"end":7673.61},{"text":"that","start":7673.69,"end":7674.05},{"text":"favored","start":7674.05,"end":7674.65},{"text":"by","start":7674.65,"end":7674.89},{"text":"developed","start":7674.89,"end":7675.41},{"text":"countries","start":7675.41,"end":7675.54},{"text":"countries","start":7675.69,"end":7675.93},{"text":"and","start":7676.25,"end":7676.53},{"text":"then","start":7676.53,"end":7676.81},{"text":"in","start":7677.13,"end":7677.45},{"text":"other","start":7677.45,"end":7677.77},{"text":"and","start":7678.17,"end":7678.45},{"text":"then","start":7678.45,"end":7678.73},{"text":"generally","start":7678.89,"end":7679.49},{"text":"gives","start":7679.49,"end":7679.93},{"text":"more","start":7679.93,"end":7680.25},{"text":"taxation","start":7680.49,"end":7681.17},{"text":"right","start":7681.17,"end":7681.45},{"text":"to","start":7681.45,"end":7681.61},{"text":"the","start":7681.61,"end":7681.85},{"text":"investors","start":7682.41,"end":7683.13},{"text":"countries","start":7683.21,"end":7683.61},{"text":"of","start":7683.85,"end":7684.17},{"text":"residence.","start":7684.17,"end":7684.73}]},{"text":"That is also that we need to consider such in this process.","start":7684.81,"end":7689.61,"topics":[],"words":[{"text":"That","start":7684.81,"end":7685.13},{"text":"is","start":7685.13,"end":7685.37},{"text":"also","start":7685.37,"end":7685.69},{"text":"that","start":7686.09,"end":7686.41},{"text":"we","start":7686.41,"end":7686.61},{"text":"need","start":7686.61,"end":7686.81},{"text":"to","start":7686.81,"end":7687.13},{"text":"consider","start":7687.37,"end":7687.77},{"text":"such","start":7687.93,"end":7688.33},{"text":"in","start":7688.73,"end":7689.01},{"text":"this","start":7689.01,"end":7689.25},{"text":"process.","start":7689.25,"end":7689.61}]}]},{"sentences":[{"text":"The other issue that is highly important is the role rules and regulations that apply for the companies.","start":7689.69,"end":7696.09,"topics":[],"words":[{"text":"The","start":7689.69,"end":7690.09},{"text":"other","start":7690.25,"end":7690.61},{"text":"issue","start":7690.61,"end":7690.93},{"text":"that","start":7690.93,"end":7691.13},{"text":"is","start":7691.13,"end":7691.25},{"text":"highly","start":7691.25,"end":7691.529},{"text":"important","start":7691.529,"end":7691.85},{"text":"is","start":7691.85,"end":7692.13},{"text":"the","start":7692.13,"end":7692.37},{"text":"role","start":7692.37,"end":7692.73},{"text":"rules","start":7693.29,"end":7693.73},{"text":"and","start":7693.73,"end":7694.01},{"text":"regulations","start":7694.01,"end":7694.65},{"text":"that","start":7694.65,"end":7694.81},{"text":"apply","start":7694.81,"end":7695.29},{"text":"for","start":7695.29,"end":7695.57},{"text":"the","start":7695.57,"end":7695.77},{"text":"companies.","start":7695.77,"end":7696.09}]},{"text":"That is also another issue that we need to consider that one and my final issue is the technical and capacity building that developing countries needs.","start":7697.05,"end":7709.39,"topics":[],"words":[{"text":"That","start":7697.05,"end":7697.37},{"text":"is","start":7697.37,"end":7697.61},{"text":"also","start":7697.61,"end":7697.93},{"text":"another","start":7698.65,"end":7699.05},{"text":"issue","start":7699.13,"end":7699.53},{"text":"that","start":7699.61,"end":7700.01},{"text":"we","start":7700.17,"end":7700.45},{"text":"need","start":7700.45,"end":7700.65},{"text":"to","start":7700.65,"end":7700.85},{"text":"consider","start":7700.85,"end":7701.13},{"text":"that","start":7701.13,"end":7701.45},{"text":"one","start":7701.45,"end":7701.77},{"text":"and","start":7702.51,"end":7702.75},{"text":"my","start":7703.15,"end":7703.47},{"text":"final","start":7703.47,"end":7703.79},{"text":"issue","start":7703.79,"end":7704.19},{"text":"is","start":7704.27,"end":7704.63},{"text":"the","start":7704.63,"end":7704.99},{"text":"technical","start":7705.79,"end":7706.35},{"text":"and","start":7706.35,"end":7706.59},{"text":"capacity","start":7706.59,"end":7707.15},{"text":"building","start":7707.15,"end":7707.39},{"text":"that","start":7707.39,"end":7707.63},{"text":"developing","start":7707.63,"end":7708.15},{"text":"countries","start":7708.15,"end":7708.43},{"text":"needs.","start":7708.99,"end":7709.39}]},{"text":"Besides the lack of infrastructure complexity of the tax treaties.","start":7710.43,"end":7715.71,"topics":[],"words":[{"text":"Besides","start":7710.43,"end":7711.15},{"text":"the","start":7711.15,"end":7711.35},{"text":"lack","start":7711.35,"end":7711.59},{"text":"of","start":7711.59,"end":7711.79},{"text":"infrastructure","start":7711.79,"end":7712.67},{"text":"complexity","start":7713.15,"end":7713.95},{"text":"of","start":7713.95,"end":7714.19},{"text":"the","start":7714.19,"end":7714.47},{"text":"tax","start":7714.47,"end":7714.83},{"text":"treaties.","start":7715.07,"end":7715.71}]},{"text":"It's an issue tax treaties we know that is a very complex legal document that requires a high degree of technical expertise to negotiate, interpretation, spread and as well as for implementation.","start":7716.59,"end":7730.84,"topics":[],"words":[{"text":"It's","start":7716.59,"end":7716.99},{"text":"an","start":7716.99,"end":7717.15},{"text":"issue","start":7717.15,"end":7717.43},{"text":"tax","start":7717.43,"end":7717.71},{"text":"treaties","start":7717.71,"end":7718.27},{"text":"we","start":7718.27,"end":7718.47},{"text":"know","start":7718.47,"end":7718.63},{"text":"that","start":7718.63,"end":7718.87},{"text":"is","start":7718.87,"end":7719.15},{"text":"a","start":7719.15,"end":7719.31},{"text":"very","start":7719.31,"end":7719.55},{"text":"complex","start":7719.63,"end":7720.27},{"text":"legal","start":7720.67,"end":7721.23},{"text":"document","start":7721.23,"end":7721.79},{"text":"that","start":7721.79,"end":7722.07},{"text":"requires","start":7722.07,"end":7722.75},{"text":"a","start":7722.75,"end":7723.15},{"text":"high","start":7723.55,"end":7723.87},{"text":"degree","start":7723.87,"end":7724.27},{"text":"of","start":7724.27,"end":7724.55},{"text":"technical","start":7724.55,"end":7725.03},{"text":"expertise","start":7725.03,"end":7725.63},{"text":"to","start":7725.63,"end":7725.87},{"text":"negotiate,","start":7725.87,"end":7726.51},{"text":"interpretation,","start":7726.91,"end":7727.41},{"text":"spread","start":7727.48,"end":7727.72},{"text":"and","start":7727.72,"end":7728.04},{"text":"as","start":7728.52,"end":7728.8},{"text":"well","start":7728.8,"end":7728.96},{"text":"as","start":7728.96,"end":7729.2},{"text":"for","start":7729.2,"end":7729.56},{"text":"implementation.","start":7729.96,"end":7730.84}]},{"text":"And should highlight that this was that at least many developing countries lack such a kind of capacity building for the time being, especially in our group LDCS has left behind.","start":7730.92,"end":7745.96,"topics":[],"words":[{"text":"And","start":7730.92,"end":7731.32},{"text":"should","start":7732.52,"end":7732.88},{"text":"highlight","start":7732.88,"end":7733.36},{"text":"that","start":7733.36,"end":7733.64},{"text":"this","start":7733.64,"end":7733.84},{"text":"was","start":7733.84,"end":7734.12},{"text":"that","start":7734.68,"end":7735.08},{"text":"at","start":7735.96,"end":7736.28},{"text":"least","start":7736.28,"end":7736.6},{"text":"many","start":7736.68,"end":7737},{"text":"developing","start":7737,"end":7737.44},{"text":"countries","start":7737.44,"end":7737.72},{"text":"lack","start":7737.88,"end":7738.36},{"text":"such","start":7738.44,"end":7738.76},{"text":"a","start":7738.76,"end":7738.92},{"text":"kind","start":7738.92,"end":7739.04},{"text":"of","start":7739.04,"end":7739.24},{"text":"capacity","start":7739.24,"end":7739.84},{"text":"building","start":7739.84,"end":7740.16},{"text":"for","start":7740.16,"end":7740.4},{"text":"the","start":7740.4,"end":7740.56},{"text":"time","start":7740.56,"end":7740.76},{"text":"being,","start":7740.76,"end":7741},{"text":"especially","start":7741,"end":7741.32},{"text":"in","start":7741.72,"end":7742.04},{"text":"our","start":7742.04,"end":7742.24},{"text":"group","start":7742.24,"end":7742.52},{"text":"LDCS","start":7742.6,"end":7743.56},{"text":"has","start":7743.72,"end":7744.12},{"text":"left","start":7745.16,"end":7745.56},{"text":"behind.","start":7745.56,"end":7745.96}]}]},{"sentences":[{"text":"And then capacity building and especially infrastructure that is needed is highly important.","start":7745.96,"end":7750.84,"topics":[],"words":[{"text":"And","start":7745.96,"end":7746.24},{"text":"then","start":7746.24,"end":7746.44},{"text":"capacity","start":7746.44,"end":7747},{"text":"building","start":7747,"end":7747.32},{"text":"and","start":7747.64,"end":7748.04},{"text":"especially","start":7748.12,"end":7748.52},{"text":"infrastructure","start":7748.68,"end":7749.48},{"text":"that","start":7749.48,"end":7749.64},{"text":"is","start":7749.64,"end":7749.76},{"text":"needed","start":7749.76,"end":7750.08},{"text":"is","start":7750.08,"end":7750.28},{"text":"highly","start":7750.28,"end":7750.56},{"text":"important.","start":7750.56,"end":7750.84}]},{"text":"Thank you.","start":7751.08,"end":7751.72,"topics":[],"words":[{"text":"Thank","start":7751.08,"end":7751.44},{"text":"you.","start":7751.44,"end":7751.72}]}]}],"speaker":{"name":null,"affiliation":"IRN","affiliation_full":"Iran (Islamic Republic of)","group":null,"function":"Representative"}},{"statement_number":73,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":7754.93,"end":7755.81,"topics":[],"words":[{"text":"Thank","start":7754.93,"end":7755.13},{"text":"you","start":7755.13,"end":7755.29},{"text":"very","start":7755.29,"end":7755.49},{"text":"much.","start":7755.49,"end":7755.81}]},{"text":"There is no other flags up.","start":7757.57,"end":7759.81,"topics":[],"words":[{"text":"There","start":7757.57,"end":7757.89},{"text":"is","start":7757.89,"end":7758.17},{"text":"no","start":7758.17,"end":7758.49},{"text":"other","start":7758.49,"end":7758.85},{"text":"flags","start":7758.93,"end":7759.53},{"text":"up.","start":7759.53,"end":7759.81}]},{"text":"I would just like to comment that just to make, you know, we've had, you know, a discussion by many delegates, many participants in the work stream.","start":7759.81,"end":7776.45,"topics":[],"words":[{"text":"I","start":7759.81,"end":7760.09},{"text":"would","start":7760.09,"end":7760.25},{"text":"just","start":7760.25,"end":7760.45},{"text":"like","start":7760.45,"end":7760.69},{"text":"to","start":7760.69,"end":7761.01},{"text":"comment","start":7762.77,"end":7763.17},{"text":"that","start":7763.57,"end":7763.97},{"text":"just","start":7767.33,"end":7767.65},{"text":"to","start":7767.65,"end":7767.85},{"text":"make,","start":7767.85,"end":7768.13},{"text":"you","start":7769.17,"end":7769.41},{"text":"know,","start":7769.41,"end":7769.65},{"text":"we've","start":7770.21,"end":7770.69},{"text":"had,","start":7770.69,"end":7771.01},{"text":"you","start":7771.25,"end":7771.53},{"text":"know,","start":7771.53,"end":7771.69},{"text":"a","start":7771.69,"end":7771.85},{"text":"discussion","start":7771.85,"end":7772.41},{"text":"by","start":7772.41,"end":7772.77},{"text":"many","start":7773.09,"end":7773.45},{"text":"delegates,","start":7773.45,"end":7774.13},{"text":"many","start":7774.13,"end":7774.49},{"text":"participants","start":7774.49,"end":7775.25},{"text":"in","start":7775.25,"end":7775.53},{"text":"the","start":7775.53,"end":7775.73},{"text":"work","start":7775.73,"end":7775.97},{"text":"stream.","start":7775.97,"end":7776.45}]},{"text":"So you know, the first part of the this discussion here is to get everyone that hasn't participated up to scratch on what was done and what was discussed.","start":7776.45,"end":7786.17,"topics":[],"words":[{"text":"So","start":7776.45,"end":7776.85},{"text":"you","start":7777.09,"end":7777.37},{"text":"know,","start":7777.37,"end":7777.53},{"text":"the","start":7777.53,"end":7777.69},{"text":"first","start":7777.69,"end":7777.97},{"text":"part","start":7777.97,"end":7778.29},{"text":"of","start":7778.29,"end":7778.395},{"text":"the","start":7778.395,"end":7778.5},{"text":"this","start":7778.73,"end":7778.89},{"text":"discussion","start":7778.89,"end":7779.45},{"text":"here","start":7779.45,"end":7779.69},{"text":"is","start":7779.69,"end":7779.89},{"text":"to","start":7779.89,"end":7780.09},{"text":"get","start":7780.09,"end":7780.41},{"text":"everyone","start":7780.41,"end":7780.81},{"text":"that","start":7780.89,"end":7781.21},{"text":"hasn't","start":7781.21,"end":7781.65},{"text":"participated","start":7781.65,"end":7782.49},{"text":"up","start":7782.57,"end":7782.89},{"text":"to","start":7782.89,"end":7783.13},{"text":"scratch","start":7783.13,"end":7783.61},{"text":"on","start":7783.61,"end":7783.81},{"text":"what","start":7783.81,"end":7784.01},{"text":"was","start":7784.01,"end":7784.29},{"text":"done","start":7784.29,"end":7784.65},{"text":"and","start":7784.81,"end":7785.13},{"text":"what","start":7785.13,"end":7785.33},{"text":"was","start":7785.33,"end":7785.53},{"text":"discussed.","start":7785.53,"end":7786.17}]},{"text":"And secondly, the important point we want to hear from you if there is anything missing from our issues note, it's not the balance note because you know, sometimes in the work of the UN we've sort of said this has this view and this has this view and you try to balance the views here is not the question of balancing views.","start":7786.57,"end":7809.5,"topics":[],"words":[{"text":"And","start":7786.57,"end":7786.89},{"text":"secondly,","start":7786.89,"end":7787.69},{"text":"the","start":7787.85,"end":7788.13},{"text":"important","start":7788.13,"end":7788.41},{"text":"point","start":7789.29,"end":7789.65},{"text":"we","start":7789.65,"end":7789.89},{"text":"want","start":7789.89,"end":7790.09},{"text":"to","start":7790.09,"end":7790.41},{"text":"hear","start":7790.49,"end":7790.85},{"text":"from","start":7790.85,"end":7791.13},{"text":"you","start":7791.13,"end":7791.37},{"text":"if","start":7791.37,"end":7791.57},{"text":"there","start":7791.57,"end":7791.73},{"text":"is","start":7791.73,"end":7791.93},{"text":"anything","start":7791.93,"end":7792.37},{"text":"missing","start":7792.37,"end":7792.89},{"text":"from","start":7793.05,"end":7793.37},{"text":"our","start":7793.37,"end":7793.65},{"text":"issues","start":7793.65,"end":7794.01},{"text":"note,","start":7794.01,"end":7794.49},{"text":"it's","start":7795.85,"end":7796.29},{"text":"not","start":7796.29,"end":7796.49},{"text":"the","start":7796.49,"end":7796.69},{"text":"balance","start":7796.69,"end":7797.13},{"text":"note","start":7797.29,"end":7797.85},{"text":"because","start":7797.85,"end":7798.25},{"text":"you","start":7798.33,"end":7798.61},{"text":"know,","start":7798.61,"end":7798.85},{"text":"sometimes","start":7798.85,"end":7799.45},{"text":"in","start":7799.69,"end":7799.97},{"text":"the","start":7799.97,"end":7800.13},{"text":"work","start":7800.13,"end":7800.33},{"text":"of","start":7800.33,"end":7800.49},{"text":"the","start":7800.49,"end":7800.65},{"text":"UN","start":7800.65,"end":7800.93},{"text":"we've","start":7800.93,"end":7801.25},{"text":"sort","start":7801.25,"end":7801.45},{"text":"of","start":7801.45,"end":7801.57},{"text":"said","start":7801.57,"end":7801.81},{"text":"this","start":7801.81,"end":7802.17},{"text":"has","start":7802.41,"end":7802.73},{"text":"this","start":7802.73,"end":7803.05},{"text":"view","start":7803.21,"end":7803.53},{"text":"and","start":7803.53,"end":7803.73},{"text":"this","start":7803.73,"end":7804.01},{"text":"has","start":7804.18,"end":7804.3},{"text":"this","start":7804.3,"end":7804.5},{"text":"view","start":7804.5,"end":7804.82},{"text":"and","start":7804.82,"end":7805.1},{"text":"you","start":7805.1,"end":7805.3},{"text":"try","start":7805.3,"end":7805.58},{"text":"to","start":7805.58,"end":7805.82},{"text":"balance","start":7805.82,"end":7806.22},{"text":"the","start":7806.22,"end":7806.46},{"text":"views","start":7806.46,"end":7806.9},{"text":"here","start":7806.9,"end":7807.18},{"text":"is","start":7807.18,"end":7807.46},{"text":"not","start":7807.46,"end":7807.7},{"text":"the","start":7807.7,"end":7807.9},{"text":"question","start":7807.9,"end":7808.14},{"text":"of","start":7808.14,"end":7808.42},{"text":"balancing","start":7808.42,"end":7809.06},{"text":"views.","start":7809.06,"end":7809.5}]}]},{"sentences":[{"text":"It's a question of including all the views that are represented.","start":7809.5,"end":7814.9,"topics":[],"words":[{"text":"It's","start":7809.5,"end":7809.74},{"text":"a","start":7809.74,"end":7809.86},{"text":"question","start":7809.86,"end":7810.06},{"text":"of","start":7810.06,"end":7810.34},{"text":"including","start":7810.34,"end":7810.66},{"text":"all","start":7811.7,"end":7812.1},{"text":"the","start":7812.1,"end":7812.42},{"text":"views","start":7812.42,"end":7812.98},{"text":"that","start":7813.46,"end":7813.78},{"text":"are","start":7813.78,"end":7814.02},{"text":"represented.","start":7814.02,"end":7814.9}]},{"text":"So please with that in mind, if you do have any more comments, that's very welcome.","start":7815.3,"end":7820.62,"topics":[],"words":[{"text":"So","start":7815.3,"end":7815.62},{"text":"please","start":7815.62,"end":7815.94},{"text":"with","start":7816.5,"end":7816.82},{"text":"that","start":7816.82,"end":7817.06},{"text":"in","start":7817.06,"end":7817.3},{"text":"mind,","start":7817.3,"end":7817.62},{"text":"if","start":7818.02,"end":7818.3},{"text":"you","start":7818.3,"end":7818.46},{"text":"do","start":7818.46,"end":7818.62},{"text":"have","start":7818.62,"end":7818.82},{"text":"any","start":7818.82,"end":7819.06},{"text":"more","start":7819.06,"end":7819.3},{"text":"comments,","start":7819.3,"end":7819.62},{"text":"that's","start":7819.62,"end":7819.98},{"text":"very","start":7819.98,"end":7820.179},{"text":"welcome.","start":7820.179,"end":7820.62}]},{"text":"Otherwise I would take it as the issues note which I think is actually a very good issues note.","start":7820.62,"end":7825.02,"topics":[],"words":[{"text":"Otherwise","start":7820.62,"end":7821.1},{"text":"I","start":7821.1,"end":7821.22},{"text":"would","start":7821.22,"end":7821.38},{"text":"take","start":7821.38,"end":7821.58},{"text":"it","start":7821.58,"end":7821.74},{"text":"as","start":7821.74,"end":7821.9},{"text":"the","start":7821.9,"end":7822.06},{"text":"issues","start":7822.06,"end":7822.34},{"text":"note","start":7822.34,"end":7822.7},{"text":"which","start":7822.7,"end":7822.86},{"text":"I","start":7822.86,"end":7823.02},{"text":"think","start":7823.02,"end":7823.22},{"text":"is","start":7823.22,"end":7823.54},{"text":"actually","start":7823.54,"end":7823.86},{"text":"a","start":7823.86,"end":7824.02},{"text":"very","start":7824.02,"end":7824.14},{"text":"good","start":7824.14,"end":7824.34},{"text":"issues","start":7824.34,"end":7824.66},{"text":"note.","start":7824.66,"end":7825.02}]},{"text":"It probably includes everything and we've also received a lot of of comments on it and it's been a challenge to read all of it.","start":7825.02,"end":7834.31,"topics":[],"words":[{"text":"It","start":7825.02,"end":7825.18},{"text":"probably","start":7825.18,"end":7825.42},{"text":"includes","start":7825.42,"end":7825.86},{"text":"everything","start":7825.86,"end":7826.18},{"text":"and","start":7827.3,"end":7827.58},{"text":"we've","start":7827.58,"end":7827.9},{"text":"also","start":7827.9,"end":7828.18},{"text":"received","start":7828.18,"end":7828.58},{"text":"a","start":7828.58,"end":7828.86},{"text":"lot","start":7828.86,"end":7829.06},{"text":"of","start":7829.06,"end":7829.38},{"text":"of","start":7829.71,"end":7829.87},{"text":"comments","start":7829.87,"end":7830.19},{"text":"on","start":7830.19,"end":7830.59},{"text":"it","start":7830.75,"end":7831.15},{"text":"and","start":7831.23,"end":7831.63},{"text":"it's","start":7832.51,"end":7832.87},{"text":"been","start":7832.87,"end":7833.03},{"text":"a","start":7833.03,"end":7833.19},{"text":"challenge","start":7833.19,"end":7833.51},{"text":"to","start":7833.51,"end":7833.67},{"text":"read","start":7833.67,"end":7833.87},{"text":"all","start":7833.87,"end":7834.07},{"text":"of","start":7834.07,"end":7834.19},{"text":"it.","start":7834.19,"end":7834.31}]},{"text":"But I have a resume so I must say I have been able I think to get all the input that was given to you all I got Jamaica.","start":7834.31,"end":7844.35,"topics":[],"words":[{"text":"But","start":7834.31,"end":7834.47},{"text":"I","start":7834.47,"end":7834.63},{"text":"have","start":7834.63,"end":7834.79},{"text":"a","start":7834.79,"end":7834.95},{"text":"resume","start":7834.95,"end":7835.51},{"text":"so","start":7835.51,"end":7835.83},{"text":"I","start":7835.83,"end":7836.07},{"text":"must","start":7836.07,"end":7836.27},{"text":"say","start":7836.27,"end":7836.59},{"text":"I","start":7836.83,"end":7837.11},{"text":"have","start":7837.11,"end":7837.31},{"text":"been","start":7837.31,"end":7837.55},{"text":"able","start":7837.55,"end":7837.83},{"text":"I","start":7837.83,"end":7838.07},{"text":"think","start":7838.07,"end":7838.35},{"text":"to","start":7839.39,"end":7839.79},{"text":"get","start":7839.79,"end":7840.11},{"text":"all","start":7840.11,"end":7840.31},{"text":"the","start":7840.31,"end":7840.47},{"text":"input","start":7840.47,"end":7840.87},{"text":"that","start":7840.87,"end":7841.07},{"text":"was","start":7841.07,"end":7841.23},{"text":"given","start":7841.23,"end":7841.51},{"text":"to","start":7841.51,"end":7841.79},{"text":"you","start":7841.79,"end":7842.07},{"text":"all","start":7842.07,"end":7842.43},{"text":"I","start":7842.99,"end":7843.27},{"text":"got","start":7843.27,"end":7843.51},{"text":"Jamaica.","start":7843.51,"end":7844.35}]}]},{"sentences":[{"text":"So please go ahead Jamaica.","start":7844.75,"end":7846.35,"topics":[],"words":[{"text":"So","start":7844.75,"end":7845.03},{"text":"please","start":7845.03,"end":7845.19},{"text":"go","start":7845.19,"end":7845.35},{"text":"ahead","start":7845.35,"end":7845.59},{"text":"Jamaica.","start":7845.59,"end":7846.35}]}]}],"speaker":{"name":"Liselott Kanna","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":74,"paragraphs":[{"sentences":[{"text":"Thank you very much Chair.","start":7848.75,"end":7850.75,"topics":[],"words":[{"text":"Thank","start":7848.75,"end":7849.07},{"text":"you","start":7849.07,"end":7849.19},{"text":"very","start":7849.19,"end":7849.39},{"text":"much","start":7849.39,"end":7849.71},{"text":"Chair.","start":7850.35,"end":7850.75}]},{"text":"I'm just seeking some clarification from From Work Stream 2 on whether the intention is to try to develop a multilateral instrument for cross border services.","start":7852.03,"end":7867.73,"topics":[],"words":[{"text":"I'm","start":7852.03,"end":7852.43},{"text":"just","start":7852.43,"end":7852.59},{"text":"seeking","start":7852.59,"end":7853.03},{"text":"some","start":7853.03,"end":7853.31},{"text":"clarification","start":7853.31,"end":7854.11},{"text":"from","start":7854.91,"end":7855.18},{"text":"From","start":7855.33,"end":7855.57},{"text":"Work","start":7855.73,"end":7856.09},{"text":"Stream","start":7856.09,"end":7856.57},{"text":"2","start":7856.57,"end":7856.93},{"text":"on","start":7857.57,"end":7857.97},{"text":"whether","start":7858.29,"end":7858.69},{"text":"the","start":7860.53,"end":7860.93},{"text":"intention","start":7861.73,"end":7862.29},{"text":"is","start":7862.37,"end":7862.69},{"text":"to","start":7862.69,"end":7862.89},{"text":"try","start":7862.89,"end":7863.13},{"text":"to","start":7863.13,"end":7863.37},{"text":"develop","start":7863.37,"end":7863.65},{"text":"a","start":7863.73,"end":7864.13},{"text":"multilateral","start":7864.45,"end":7865.49},{"text":"instrument","start":7865.49,"end":7866.13},{"text":"for","start":7866.29,"end":7866.65},{"text":"cross","start":7866.65,"end":7867.01},{"text":"border","start":7867.01,"end":7867.37},{"text":"services.","start":7867.37,"end":7867.73}]}]},{"sentences":[{"text":"I'm not clear on whether or not there will be different approaches that will be suggested that countries can can choose from or whether we're looking to develop a multilateral instrument.","start":7869.73,"end":7885.51,"topics":[],"words":[{"text":"I'm","start":7869.73,"end":7870.05},{"text":"not","start":7870.05,"end":7870.21},{"text":"clear","start":7870.21,"end":7870.53},{"text":"on","start":7870.53,"end":7870.85},{"text":"whether","start":7870.85,"end":7871.129},{"text":"or","start":7871.129,"end":7871.41},{"text":"not","start":7871.41,"end":7871.73},{"text":"there","start":7873.65,"end":7873.97},{"text":"will","start":7873.97,"end":7874.17},{"text":"be","start":7874.17,"end":7874.45},{"text":"different","start":7875.65,"end":7876.05},{"text":"approaches","start":7876.05,"end":7876.85},{"text":"that","start":7878.69,"end":7878.97},{"text":"will","start":7878.97,"end":7879.13},{"text":"be","start":7879.13,"end":7879.29},{"text":"suggested","start":7879.29,"end":7879.89},{"text":"that","start":7879.89,"end":7880.17},{"text":"countries","start":7880.17,"end":7880.53},{"text":"can","start":7880.53,"end":7880.8},{"text":"can","start":7880.95,"end":7881.07},{"text":"choose","start":7881.07,"end":7881.39},{"text":"from","start":7881.39,"end":7881.75},{"text":"or","start":7882.15,"end":7882.47},{"text":"whether","start":7882.47,"end":7882.71},{"text":"we're","start":7882.71,"end":7882.99},{"text":"looking","start":7882.99,"end":7883.19},{"text":"to","start":7883.19,"end":7883.39},{"text":"develop","start":7883.39,"end":7883.67},{"text":"a","start":7883.67,"end":7883.99},{"text":"multilateral","start":7883.99,"end":7884.91},{"text":"instrument.","start":7884.91,"end":7885.51}]},{"text":"I had also hoped to see more discussion on digital services tax regimes which have gone through this process of dealing","start":7886.15,"end":7900.23,"topics":[],"words":[{"text":"I","start":7886.15,"end":7886.47},{"text":"had","start":7886.47,"end":7886.75},{"text":"also","start":7886.75,"end":7887.11},{"text":"hoped","start":7887.19,"end":7887.83},{"text":"to","start":7887.83,"end":7888.15},{"text":"see","start":7888.15,"end":7888.47},{"text":"more","start":7888.71,"end":7889.11},{"text":"discussion","start":7889.19,"end":7889.91},{"text":"on","start":7890.39,"end":7890.79},{"text":"digital","start":7891.59,"end":7891.99},{"text":"services","start":7892.23,"end":7892.63},{"text":"tax","start":7892.79,"end":7893.19},{"text":"regimes","start":7893.43,"end":7894.23},{"text":"which","start":7895.19,"end":7895.59},{"text":"have","start":7896.79,"end":7897.149},{"text":"gone","start":7897.149,"end":7897.47},{"text":"through","start":7897.47,"end":7897.67},{"text":"this","start":7897.67,"end":7897.95},{"text":"process","start":7897.95,"end":7898.31},{"text":"of","start":7898.47,"end":7898.87},{"text":"dealing","start":7899.83,"end":7900.23}]}]},{"sentences":[{"text":"with the issue of cross border taxes, particularly as they relate to digital services and what the the experience of those countries had been.","start":7900.23,"end":7909.79,"topics":[],"words":[{"text":"with","start":7900.23,"end":7900.35},{"text":"the","start":7900.35,"end":7900.55},{"text":"issue","start":7900.55,"end":7900.83},{"text":"of","start":7900.83,"end":7901.19},{"text":"cross","start":7901.43,"end":7901.83},{"text":"border","start":7901.83,"end":7902.19},{"text":"taxes,","start":7902.19,"end":7902.79},{"text":"particularly","start":7902.79,"end":7903.39},{"text":"as","start":7903.39,"end":7903.59},{"text":"they","start":7903.59,"end":7903.75},{"text":"relate","start":7903.75,"end":7904.03},{"text":"to","start":7904.03,"end":7904.19},{"text":"digital","start":7904.19,"end":7904.47},{"text":"services","start":7904.63,"end":7905.03},{"text":"and","start":7905.59,"end":7905.91},{"text":"what","start":7905.91,"end":7906.15},{"text":"the","start":7906.15,"end":7906.36},{"text":"the","start":7906.51,"end":7906.75},{"text":"experience","start":7906.75,"end":7907.15},{"text":"of","start":7907.71,"end":7908.11},{"text":"those","start":7908.19,"end":7908.59},{"text":"countries","start":7908.59,"end":7908.99},{"text":"had","start":7909.15,"end":7909.47},{"text":"been.","start":7909.47,"end":7909.79}]},{"text":"Given the fact that pillar one was supposed to have been the solution to these many newly natural digital services taxes, I'd hope to have seen some background as to what the experience had been there with digital services taxes as it relates to what we hope will emerge","start":7910.03,"end":7935.15,"topics":[],"words":[{"text":"Given","start":7910.03,"end":7910.35},{"text":"the","start":7910.35,"end":7910.55},{"text":"fact","start":7910.55,"end":7910.83},{"text":"that","start":7910.91,"end":7911.31},{"text":"pillar","start":7911.79,"end":7912.35},{"text":"one","start":7912.35,"end":7912.67},{"text":"was","start":7914.27,"end":7914.63},{"text":"supposed","start":7914.63,"end":7915.03},{"text":"to","start":7915.03,"end":7915.19},{"text":"have","start":7915.19,"end":7915.39},{"text":"been","start":7915.39,"end":7915.59},{"text":"the","start":7915.59,"end":7915.79},{"text":"solution","start":7915.79,"end":7916.27},{"text":"to","start":7916.83,"end":7917.23},{"text":"these","start":7917.31,"end":7917.71},{"text":"many","start":7917.71,"end":7918.11},{"text":"newly","start":7918.11,"end":7918.55},{"text":"natural","start":7918.55,"end":7919.15},{"text":"digital","start":7919.23,"end":7919.63},{"text":"services","start":7919.71,"end":7920.11},{"text":"taxes,","start":7920.75,"end":7921.27},{"text":"I'd","start":7921.27,"end":7921.55},{"text":"hope","start":7921.55,"end":7921.67},{"text":"to","start":7921.67,"end":7921.83},{"text":"have","start":7921.83,"end":7921.99},{"text":"seen","start":7921.99,"end":7922.19},{"text":"some","start":7922.19,"end":7922.51},{"text":"background","start":7924.03,"end":7924.75},{"text":"as","start":7924.99,"end":7925.31},{"text":"to","start":7925.31,"end":7925.47},{"text":"what","start":7925.47,"end":7925.63},{"text":"the","start":7925.63,"end":7925.83},{"text":"experience","start":7925.83,"end":7926.11},{"text":"had","start":7926.19,"end":7926.51},{"text":"been","start":7926.51,"end":7926.75},{"text":"there","start":7926.75,"end":7927.03},{"text":"with","start":7927.03,"end":7927.31},{"text":"digital","start":7927.31,"end":7927.63},{"text":"services","start":7927.79,"end":7928.19},{"text":"taxes","start":7928.35,"end":7929.07},{"text":"as","start":7929.95,"end":7930.23},{"text":"it","start":7930.23,"end":7930.43},{"text":"relates","start":7930.43,"end":7930.91},{"text":"to","start":7930.91,"end":7931.31},{"text":"what","start":7933.15,"end":7933.39},{"text":"we","start":7933.39,"end":7933.71},{"text":"hope","start":7933.71,"end":7934.03},{"text":"will","start":7934.19,"end":7934.51},{"text":"emerge","start":7934.51,"end":7935.15}]}]},{"sentences":[{"text":"is solution that is and this has been echoed by others, one that is simple, efficient, workable and which is not resource intensive because it takes as much resources for a developing country as it does a developed country to implement complex solutions.","start":7935.71,"end":7957.95,"topics":[],"words":[{"text":"is","start":7935.71,"end":7936.11},{"text":"solution","start":7937.87,"end":7938.51},{"text":"that","start":7938.67,"end":7938.99},{"text":"is","start":7938.99,"end":7939.31},{"text":"and","start":7939.39,"end":7939.67},{"text":"this","start":7939.67,"end":7939.83},{"text":"has","start":7939.83,"end":7939.99},{"text":"been","start":7939.99,"end":7940.19},{"text":"echoed","start":7940.19,"end":7940.63},{"text":"by","start":7940.63,"end":7940.91},{"text":"others,","start":7941.07,"end":7941.47},{"text":"one","start":7942.03,"end":7942.31},{"text":"that","start":7942.31,"end":7942.47},{"text":"is","start":7942.47,"end":7942.75},{"text":"simple,","start":7942.83,"end":7943.47},{"text":"efficient,","start":7943.47,"end":7944.19},{"text":"workable","start":7944.19,"end":7944.91},{"text":"and","start":7945.39,"end":7945.79},{"text":"which","start":7945.87,"end":7946.15},{"text":"is","start":7946.15,"end":7946.35},{"text":"not","start":7946.35,"end":7946.59},{"text":"resource","start":7946.59,"end":7947.07},{"text":"intensive","start":7947.07,"end":7947.55},{"text":"because","start":7948.27,"end":7948.589},{"text":"it","start":7948.589,"end":7948.87},{"text":"takes","start":7948.87,"end":7949.47},{"text":"as","start":7949.63,"end":7949.99},{"text":"much","start":7949.99,"end":7950.31},{"text":"resources","start":7950.31,"end":7950.99},{"text":"for","start":7951.55,"end":7951.91},{"text":"a","start":7951.91,"end":7952.19},{"text":"developing","start":7952.19,"end":7952.83},{"text":"country","start":7952.83,"end":7953.23},{"text":"as","start":7953.63,"end":7953.91},{"text":"it","start":7953.91,"end":7954.07},{"text":"does","start":7954.07,"end":7954.31},{"text":"a","start":7954.31,"end":7954.55},{"text":"developed","start":7954.55,"end":7955.11},{"text":"country","start":7955.11,"end":7955.39},{"text":"to","start":7955.79,"end":7956.07},{"text":"implement","start":7956.07,"end":7956.43},{"text":"complex","start":7956.83,"end":7957.39},{"text":"solutions.","start":7957.39,"end":7957.95}]},{"text":"And so we're hoping that what emerges will meet that criteria.","start":7958.58,"end":7963.46,"topics":[],"words":[{"text":"And","start":7958.58,"end":7958.7},{"text":"so","start":7958.7,"end":7958.86},{"text":"we're","start":7958.86,"end":7959.1},{"text":"hoping","start":7959.1,"end":7959.42},{"text":"that","start":7959.42,"end":7959.78},{"text":"what","start":7959.78,"end":7960.1},{"text":"emerges","start":7960.1,"end":7960.78},{"text":"will","start":7960.78,"end":7961.14},{"text":"meet","start":7962.26,"end":7962.58},{"text":"that","start":7962.58,"end":7962.86},{"text":"criteria.","start":7962.86,"end":7963.46}]},{"text":"Thank you Chair.","start":7963.46,"end":7964.18,"topics":[],"words":[{"text":"Thank","start":7963.46,"end":7963.74},{"text":"you","start":7963.74,"end":7963.9},{"text":"Chair.","start":7963.9,"end":7964.18}]}]}],"speaker":{"name":null,"affiliation":"JAM","affiliation_full":"Jamaica","group":null,"function":"Representative"}},{"statement_number":75,"paragraphs":[{"sentences":[{"text":"Thank you Jamaica. And I think to some of your clarification or issues that you raise.","start":7995.47,"end":8001.79,"topics":[],"words":[{"text":"Thank","start":7995.47,"end":7995.67},{"text":"you","start":7995.67,"end":7995.87},{"text":"Jamaica.","start":7995.87,"end":7996.67},{"text":"And","start":7996.67,"end":7997.07},{"text":"I","start":7997.55,"end":7997.83},{"text":"think","start":7997.83,"end":7998.11},{"text":"to","start":7998.19,"end":7998.47},{"text":"some","start":7998.47,"end":7998.63},{"text":"of","start":7998.63,"end":7998.79},{"text":"your","start":7998.79,"end":7999.07},{"text":"clarification","start":7999.07,"end":8000.11},{"text":"or","start":8000.11,"end":8000.51},{"text":"issues","start":8000.59,"end":8000.95},{"text":"that","start":8000.95,"end":8001.19},{"text":"you","start":8001.19,"end":8001.39},{"text":"raise.","start":8001.39,"end":8001.79}]},{"text":"I think we're here to listen to that today.","start":8003.07,"end":8005.15,"topics":[],"words":[{"text":"I","start":8003.07,"end":8003.31},{"text":"think","start":8003.31,"end":8003.43},{"text":"we're","start":8003.43,"end":8003.71},{"text":"here","start":8003.71,"end":8003.91},{"text":"to","start":8003.91,"end":8004.15},{"text":"listen","start":8004.15,"end":8004.47},{"text":"to","start":8004.47,"end":8004.63},{"text":"that","start":8004.63,"end":8004.83},{"text":"today.","start":8004.83,"end":8005.15}]},{"text":"So you know that from what I've heard and from what I I've been taking part in the issues note, I think we are trying to look forward to a multilateral solution to these issues.","start":8006.03,"end":8017.73,"topics":[],"words":[{"text":"So","start":8006.03,"end":8006.31},{"text":"you","start":8006.31,"end":8006.47},{"text":"know","start":8006.47,"end":8006.67},{"text":"that","start":8006.67,"end":8006.99},{"text":"from","start":8007.23,"end":8007.59},{"text":"what","start":8007.59,"end":8007.83},{"text":"I've","start":8007.83,"end":8008.07},{"text":"heard","start":8008.07,"end":8008.43},{"text":"and","start":8008.51,"end":8008.83},{"text":"from","start":8008.83,"end":8009.07},{"text":"what","start":8009.07,"end":8009.31},{"text":"I","start":8009.31,"end":8009.5},{"text":"I've","start":8009.65,"end":8009.97},{"text":"been","start":8010.13,"end":8010.53},{"text":"taking","start":8010.53,"end":8010.93},{"text":"part","start":8010.93,"end":8011.29},{"text":"in","start":8011.29,"end":8011.53},{"text":"the","start":8011.53,"end":8011.69},{"text":"issues","start":8011.69,"end":8011.97},{"text":"note,","start":8011.97,"end":8012.37},{"text":"I","start":8012.37,"end":8012.53},{"text":"think","start":8012.53,"end":8012.69},{"text":"we","start":8012.69,"end":8012.97},{"text":"are","start":8012.97,"end":8013.25},{"text":"trying","start":8013.25,"end":8013.53},{"text":"to","start":8013.53,"end":8013.81},{"text":"look","start":8013.81,"end":8014.13},{"text":"forward","start":8014.37,"end":8014.69},{"text":"to","start":8014.69,"end":8014.97},{"text":"a","start":8014.97,"end":8015.21},{"text":"multilateral","start":8015.21,"end":8016.13},{"text":"solution","start":8016.37,"end":8016.89},{"text":"to","start":8016.89,"end":8017.13},{"text":"these","start":8017.13,"end":8017.37},{"text":"issues.","start":8017.37,"end":8017.73}]},{"text":"But then again, you know we are here to listen to what delegates thinks about this.","start":8019.33,"end":8024.29,"topics":[],"words":[{"text":"But","start":8019.33,"end":8019.65},{"text":"then","start":8019.65,"end":8019.85},{"text":"again,","start":8019.85,"end":8020.09},{"text":"you","start":8020.09,"end":8020.33},{"text":"know","start":8020.33,"end":8020.61},{"text":"we","start":8020.69,"end":8021.01},{"text":"are","start":8021.01,"end":8021.21},{"text":"here","start":8021.21,"end":8021.41},{"text":"to","start":8021.41,"end":8021.65},{"text":"listen","start":8021.65,"end":8022.01},{"text":"to","start":8022.01,"end":8022.21},{"text":"what","start":8022.21,"end":8022.53},{"text":"delegates","start":8022.61,"end":8023.29},{"text":"thinks","start":8023.29,"end":8023.69},{"text":"about","start":8023.69,"end":8023.93},{"text":"this.","start":8023.93,"end":8024.29}]}]},{"sentences":[{"text":"So that would be at least from the work streams co lead points of view.","start":8024.29,"end":8029.97,"topics":[],"words":[{"text":"So","start":8024.29,"end":8024.69},{"text":"that","start":8024.93,"end":8025.21},{"text":"would","start":8025.21,"end":8025.449},{"text":"be","start":8025.449,"end":8025.81},{"text":"at","start":8025.97,"end":8026.21},{"text":"least","start":8026.21,"end":8026.37},{"text":"from","start":8026.37,"end":8026.57},{"text":"the","start":8026.57,"end":8026.73},{"text":"work","start":8026.73,"end":8026.93},{"text":"streams","start":8026.93,"end":8027.49},{"text":"co","start":8027.49,"end":8027.81},{"text":"lead","start":8027.81,"end":8028.13},{"text":"points","start":8029.17,"end":8029.49},{"text":"of","start":8029.49,"end":8029.69},{"text":"view.","start":8029.69,"end":8029.97}]},{"text":"And I also think that regarding digital service taxes and we heard some other interventions on that, I think we do need a solution for all services and you know these are unilateral so far as taxes and we want to try and come up with solutions for the, you know, the world we live in today today.","start":8030.21,"end":8061.04,"topics":[],"words":[{"text":"And","start":8030.21,"end":8030.61},{"text":"I","start":8033.09,"end":8033.45},{"text":"also","start":8033.45,"end":8033.77},{"text":"think","start":8033.77,"end":8034.13},{"text":"that","start":8034.21,"end":8034.61},{"text":"regarding","start":8035.26,"end":8035.66},{"text":"digital","start":8035.66,"end":8035.98},{"text":"service","start":8036.14,"end":8036.54},{"text":"taxes","start":8036.62,"end":8037.26},{"text":"and","start":8037.82,"end":8038.22},{"text":"we","start":8038.22,"end":8038.5},{"text":"heard","start":8038.5,"end":8038.82},{"text":"some","start":8038.82,"end":8039.14},{"text":"other","start":8039.14,"end":8039.42},{"text":"interventions","start":8039.42,"end":8040.1},{"text":"on","start":8040.1,"end":8040.34},{"text":"that,","start":8040.34,"end":8040.58},{"text":"I","start":8040.58,"end":8040.82},{"text":"think","start":8040.82,"end":8041.1},{"text":"we","start":8042.94,"end":8043.22},{"text":"do","start":8043.22,"end":8043.38},{"text":"need","start":8043.38,"end":8043.62},{"text":"a","start":8043.62,"end":8043.86},{"text":"solution","start":8043.86,"end":8044.26},{"text":"for","start":8044.26,"end":8044.5},{"text":"all","start":8044.5,"end":8044.78},{"text":"services","start":8044.78,"end":8045.18},{"text":"and","start":8046.38,"end":8046.78},{"text":"you","start":8046.86,"end":8047.14},{"text":"know","start":8047.14,"end":8047.3},{"text":"these","start":8047.3,"end":8047.5},{"text":"are","start":8047.5,"end":8047.74},{"text":"unilateral","start":8047.74,"end":8048.58},{"text":"so","start":8048.58,"end":8048.86},{"text":"far","start":8048.86,"end":8049.18},{"text":"as","start":8049.26,"end":8049.66},{"text":"taxes","start":8050.7,"end":8051.5},{"text":"and","start":8051.5,"end":8051.9},{"text":"we","start":8054.62,"end":8054.98},{"text":"want","start":8054.98,"end":8055.34},{"text":"to","start":8055.42,"end":8055.74},{"text":"try","start":8055.74,"end":8056.02},{"text":"and","start":8056.02,"end":8056.26},{"text":"come","start":8056.26,"end":8056.46},{"text":"up","start":8056.46,"end":8056.62},{"text":"with","start":8056.62,"end":8056.82},{"text":"solutions","start":8056.82,"end":8057.42},{"text":"for","start":8057.9,"end":8058.3},{"text":"the,","start":8058.38,"end":8058.78},{"text":"you","start":8058.78,"end":8059.1},{"text":"know,","start":8059.1,"end":8059.42},{"text":"the","start":8059.42,"end":8059.74},{"text":"world","start":8059.74,"end":8059.98},{"text":"we","start":8059.98,"end":8060.18},{"text":"live","start":8060.18,"end":8060.34},{"text":"in","start":8060.34,"end":8060.54},{"text":"today","start":8060.54,"end":8060.65},{"text":"today.","start":8060.8,"end":8061.04}]},{"text":"So I think we have to look at those taxes as well.","start":8061.04,"end":8065.28,"topics":[],"words":[{"text":"So","start":8061.04,"end":8061.28},{"text":"I","start":8061.28,"end":8061.4},{"text":"think","start":8061.4,"end":8061.68},{"text":"we","start":8061.84,"end":8062.24},{"text":"have","start":8062.24,"end":8062.56},{"text":"to","start":8062.56,"end":8062.76},{"text":"look","start":8062.76,"end":8063},{"text":"at","start":8063,"end":8063.36},{"text":"those","start":8063.44,"end":8063.84},{"text":"taxes","start":8064.24,"end":8064.84},{"text":"as","start":8064.84,"end":8065},{"text":"well.","start":8065,"end":8065.28}]}]}],"speaker":{"name":"Liselott Kanna","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":76,"paragraphs":[{"sentences":[{"text":"Thank you very much Chairman.","start":8076.88,"end":8078.24,"topics":[],"words":[{"text":"Thank","start":8076.88,"end":8077.2},{"text":"you","start":8077.2,"end":8077.36},{"text":"very","start":8077.36,"end":8077.56},{"text":"much","start":8077.56,"end":8077.76},{"text":"Chairman.","start":8077.76,"end":8078.24}]}]},{"sentences":[{"text":"Thank you to the co leads of Blockstream 2 as well for this issues note which think is a good foundation.","start":8080.72,"end":8088.34,"topics":[],"words":[{"text":"Thank","start":8080.72,"end":8081.16},{"text":"you","start":8081.16,"end":8081.44},{"text":"to","start":8081.68,"end":8082.08},{"text":"the","start":8082.4,"end":8082.72},{"text":"co","start":8082.72,"end":8082.96},{"text":"leads","start":8082.96,"end":8083.28},{"text":"of","start":8083.28,"end":8083.4},{"text":"Blockstream","start":8083.4,"end":8083.96},{"text":"2","start":8083.96,"end":8084.16},{"text":"as","start":8084.16,"end":8084.32},{"text":"well","start":8084.32,"end":8084.56},{"text":"for","start":8084.96,"end":8085.36},{"text":"this","start":8085.44,"end":8085.84},{"text":"issues","start":8085.84,"end":8086.24},{"text":"note","start":8086.32,"end":8086.68},{"text":"which","start":8086.68,"end":8086.96},{"text":"think","start":8087.22,"end":8087.34},{"text":"is","start":8087.34,"end":8087.5},{"text":"a","start":8087.5,"end":8087.62},{"text":"good","start":8087.62,"end":8087.78},{"text":"foundation.","start":8087.78,"end":8088.34}]},{"text":"I'd like initially to make a few more General comments on it I'd like to recall that tax sovereignty is clearly, primarily and foremost the remit of state and all are free to access the source.","start":8089.62,"end":8109.06,"topics":[],"words":[{"text":"I'd","start":8089.62,"end":8089.98},{"text":"like","start":8089.98,"end":8090.26},{"text":"initially","start":8090.26,"end":8090.78},{"text":"to","start":8090.78,"end":8091.02},{"text":"make","start":8091.02,"end":8091.22},{"text":"a","start":8091.22,"end":8091.42},{"text":"few","start":8091.42,"end":8091.7},{"text":"more","start":8091.78,"end":8092.06},{"text":"General","start":8092.06,"end":8092.34},{"text":"comments","start":8092.34,"end":8092.7},{"text":"on","start":8092.7,"end":8092.94},{"text":"it","start":8092.94,"end":8093.22},{"text":"I'd","start":8093.94,"end":8094.3},{"text":"like","start":8094.3,"end":8094.5},{"text":"to","start":8094.5,"end":8094.7},{"text":"recall","start":8094.7,"end":8095.06},{"text":"that","start":8095.14,"end":8095.5},{"text":"tax","start":8095.5,"end":8095.86},{"text":"sovereignty","start":8095.86,"end":8096.58},{"text":"is","start":8097.46,"end":8097.86},{"text":"clearly,","start":8098.66,"end":8099.3},{"text":"primarily","start":8099.78,"end":8100.5},{"text":"and","start":8100.74,"end":8101.06},{"text":"foremost","start":8101.06,"end":8101.58},{"text":"the","start":8101.58,"end":8101.9},{"text":"remit","start":8101.9,"end":8102.38},{"text":"of","start":8102.38,"end":8102.54},{"text":"state","start":8102.54,"end":8102.82},{"text":"and","start":8103.62,"end":8103.94},{"text":"all","start":8103.94,"end":8104.26},{"text":"are","start":8104.82,"end":8105.22},{"text":"free","start":8105.38,"end":8105.78},{"text":"to","start":8105.94,"end":8106.34},{"text":"access","start":8106.66,"end":8107.06},{"text":"the","start":8107.22,"end":8107.62},{"text":"source.","start":8108.5,"end":8109.06}]}]},{"sentences":[{"text":"We believe that there is a problem only for countries who have large scale conventional networks, because it's therefore possible to tax all services at source.","start":8111.22,"end":8126.75,"topics":[],"words":[{"text":"We","start":8111.22,"end":8111.54},{"text":"believe","start":8111.54,"end":8111.86},{"text":"that","start":8112.67,"end":8112.79},{"text":"there","start":8112.79,"end":8112.95},{"text":"is","start":8112.95,"end":8113.11},{"text":"a","start":8113.11,"end":8113.27},{"text":"problem","start":8113.27,"end":8113.55},{"text":"only","start":8114.35,"end":8114.75},{"text":"for","start":8114.75,"end":8115.11},{"text":"countries","start":8115.11,"end":8115.47},{"text":"who","start":8116.35,"end":8116.75},{"text":"have","start":8116.75,"end":8117.15},{"text":"large","start":8118.75,"end":8119.11},{"text":"scale","start":8119.11,"end":8119.43},{"text":"conventional","start":8119.43,"end":8119.83},{"text":"networks,","start":8119.83,"end":8120.31},{"text":"because","start":8120.31,"end":8120.59},{"text":"it's","start":8121.95,"end":8122.39},{"text":"therefore","start":8122.39,"end":8122.91},{"text":"possible","start":8122.91,"end":8123.31},{"text":"to","start":8123.39,"end":8123.71},{"text":"tax","start":8123.71,"end":8124.03},{"text":"all","start":8124.43,"end":8124.83},{"text":"services","start":8124.83,"end":8125.23},{"text":"at","start":8125.71,"end":8126.07},{"text":"source.","start":8126.07,"end":8126.75}]},{"text":"To take the French system, if you look at the general system of the general code for French taxation, services are taxed at source for all activities on flows in France on the conventional basis.","start":8127.31,"end":8143.77,"topics":[],"words":[{"text":"To","start":8127.31,"end":8127.59},{"text":"take","start":8127.59,"end":8127.75},{"text":"the","start":8127.75,"end":8127.91},{"text":"French","start":8127.91,"end":8128.27},{"text":"system,","start":8129.39,"end":8129.75},{"text":"if","start":8129.75,"end":8129.99},{"text":"you","start":8129.99,"end":8130.11},{"text":"look","start":8130.11,"end":8130.23},{"text":"at","start":8130.23,"end":8130.35},{"text":"the","start":8130.35,"end":8130.47},{"text":"general","start":8130.47,"end":8130.75},{"text":"system","start":8130.83,"end":8131.19},{"text":"of","start":8131.19,"end":8131.55},{"text":"the","start":8131.71,"end":8131.99},{"text":"general","start":8131.99,"end":8132.23},{"text":"code","start":8132.23,"end":8132.51},{"text":"for","start":8132.51,"end":8132.63},{"text":"French","start":8132.63,"end":8132.91},{"text":"taxation,","start":8132.91,"end":8133.55},{"text":"services","start":8134.27,"end":8134.67},{"text":"are","start":8134.75,"end":8135.03},{"text":"taxed","start":8135.03,"end":8135.35},{"text":"at","start":8135.35,"end":8135.55},{"text":"source","start":8135.55,"end":8136.11},{"text":"for","start":8136.83,"end":8137.15},{"text":"all","start":8137.15,"end":8137.47},{"text":"activities","start":8137.63,"end":8138.35},{"text":"on","start":8138.85,"end":8139.09},{"text":"flows","start":8139.65,"end":8140.33},{"text":"in","start":8140.33,"end":8140.69},{"text":"France","start":8140.77,"end":8141.25},{"text":"on","start":8142.45,"end":8142.77},{"text":"the","start":8142.77,"end":8143.01},{"text":"conventional","start":8143.01,"end":8143.45},{"text":"basis.","start":8143.45,"end":8143.77}]},{"text":"That's no surprise.","start":8143.77,"end":8144.69,"topics":[],"words":[{"text":"That's","start":8143.77,"end":8144.05},{"text":"no","start":8144.05,"end":8144.17},{"text":"surprise.","start":8144.17,"end":8144.69}]},{"text":"In any instance, national law allows that quite properly.","start":8145.33,"end":8151.41,"topics":[],"words":[{"text":"In","start":8145.33,"end":8145.61},{"text":"any","start":8145.61,"end":8145.81},{"text":"instance,","start":8145.81,"end":8146.37},{"text":"national","start":8147.33,"end":8147.73},{"text":"law","start":8147.81,"end":8148.17},{"text":"allows","start":8148.17,"end":8148.65},{"text":"that","start":8148.65,"end":8148.93},{"text":"quite","start":8149.57,"end":8150.05},{"text":"properly.","start":8150.69,"end":8151.41}]},{"text":"Secondly, there are already models which exist.","start":8152.05,"end":8155.49,"topics":[],"words":[{"text":"Secondly,","start":8152.05,"end":8152.57},{"text":"there","start":8152.57,"end":8152.73},{"text":"are","start":8152.73,"end":8152.89},{"text":"already","start":8152.89,"end":8153.17},{"text":"models","start":8153.25,"end":8153.81},{"text":"which","start":8154.61,"end":8154.929},{"text":"exist.","start":8154.929,"end":8155.49}]}]},{"sentences":[{"text":"Models, not rules as such, but these can become rules when States come to a bilateral agreement to implement them.","start":8156.29,"end":8166.9,"topics":[],"words":[{"text":"Models,","start":8156.29,"end":8156.81},{"text":"not","start":8156.81,"end":8157.05},{"text":"rules","start":8157.05,"end":8157.45},{"text":"as","start":8157.45,"end":8157.73},{"text":"such,","start":8157.73,"end":8158.05},{"text":"but","start":8159.33,"end":8159.73},{"text":"these","start":8159.97,"end":8160.33},{"text":"can","start":8160.33,"end":8160.57},{"text":"become","start":8160.57,"end":8160.85},{"text":"rules","start":8160.93,"end":8161.37},{"text":"when","start":8161.37,"end":8161.73},{"text":"States","start":8162.53,"end":8162.93},{"text":"come","start":8162.93,"end":8163.21},{"text":"to","start":8163.21,"end":8163.41},{"text":"a","start":8163.41,"end":8163.73},{"text":"bilateral","start":8164.78,"end":8165.38},{"text":"agreement","start":8165.38,"end":8165.94},{"text":"to","start":8165.94,"end":8166.26},{"text":"implement","start":8166.26,"end":8166.62},{"text":"them.","start":8166.62,"end":8166.9}]},{"text":"So rules do already exist.","start":8166.9,"end":8169.02,"topics":[],"words":[{"text":"So","start":8166.9,"end":8167.26},{"text":"rules","start":8167.34,"end":8167.78},{"text":"do","start":8167.78,"end":8168.06},{"text":"already","start":8168.06,"end":8168.38},{"text":"exist.","start":8168.38,"end":8169.02}]},{"text":"This isn't how France had envisaged this exercise.","start":8170.46,"end":8174.94,"topics":[],"words":[{"text":"This","start":8170.46,"end":8170.74},{"text":"isn't","start":8170.74,"end":8171.18},{"text":"how","start":8171.42,"end":8171.74},{"text":"France","start":8171.74,"end":8172.14},{"text":"had","start":8172.14,"end":8172.5},{"text":"envisaged","start":8172.5,"end":8173.18},{"text":"this","start":8173.82,"end":8174.18},{"text":"exercise.","start":8174.18,"end":8174.94}]}]},{"sentences":[{"text":"In our view, there may not be a need to take a look at all of the rules which exist today and those related to physical presence to see whether a state has an effective right to taxation or not.","start":8177.1,"end":8192.3,"topics":[],"words":[{"text":"In","start":8177.1,"end":8177.38},{"text":"our","start":8177.38,"end":8177.58},{"text":"view,","start":8177.58,"end":8177.9},{"text":"there","start":8178.54,"end":8178.86},{"text":"may","start":8178.86,"end":8179.06},{"text":"not","start":8179.06,"end":8179.26},{"text":"be","start":8179.26,"end":8179.46},{"text":"a","start":8179.46,"end":8179.62},{"text":"need","start":8179.62,"end":8179.9},{"text":"to","start":8181.74,"end":8182.06},{"text":"take","start":8182.06,"end":8182.26},{"text":"a","start":8182.26,"end":8182.42},{"text":"look","start":8182.42,"end":8182.58},{"text":"at","start":8182.58,"end":8182.74},{"text":"all","start":8182.74,"end":8182.9},{"text":"of","start":8182.9,"end":8183.02},{"text":"the","start":8183.02,"end":8183.26},{"text":"rules","start":8183.26,"end":8183.66},{"text":"which","start":8183.66,"end":8183.86},{"text":"exist","start":8183.86,"end":8184.22},{"text":"today","start":8184.22,"end":8184.54},{"text":"and","start":8186.94,"end":8187.34},{"text":"those","start":8187.34,"end":8187.66},{"text":"related","start":8187.66,"end":8187.94},{"text":"to","start":8187.94,"end":8188.26},{"text":"physical","start":8188.26,"end":8188.66},{"text":"presence","start":8188.66,"end":8189.1},{"text":"to","start":8189.26,"end":8189.54},{"text":"see","start":8189.54,"end":8189.7},{"text":"whether","start":8189.7,"end":8189.9},{"text":"a","start":8189.9,"end":8190.06},{"text":"state","start":8190.06,"end":8190.26},{"text":"has","start":8190.26,"end":8190.5},{"text":"an","start":8190.5,"end":8190.66},{"text":"effective","start":8190.66,"end":8191.06},{"text":"right","start":8191.06,"end":8191.26},{"text":"to","start":8191.26,"end":8191.42},{"text":"taxation","start":8191.42,"end":8191.86},{"text":"or","start":8191.86,"end":8192.02},{"text":"not.","start":8192.02,"end":8192.3}]},{"text":"We know that in some business models there are existing rules and we're free to try these and to respond to these using models which may not already exist.","start":8193.12,"end":8211.52,"topics":[],"words":[{"text":"We","start":8193.12,"end":8193.32},{"text":"know","start":8193.32,"end":8193.68},{"text":"that","start":8193.84,"end":8194.2},{"text":"in","start":8194.2,"end":8194.56},{"text":"some","start":8194.72,"end":8195.12},{"text":"business","start":8195.52,"end":8195.92},{"text":"models","start":8196,"end":8196.56},{"text":"there","start":8197.76,"end":8198.12},{"text":"are","start":8198.12,"end":8198.48},{"text":"existing","start":8198.48,"end":8199.04},{"text":"rules","start":8199.04,"end":8199.52},{"text":"and","start":8199.92,"end":8200.24},{"text":"we're","start":8200.24,"end":8200.68},{"text":"free","start":8200.68,"end":8201.04},{"text":"to","start":8201.12,"end":8201.52},{"text":"try","start":8202.96,"end":8203.32},{"text":"these","start":8203.32,"end":8203.68},{"text":"and","start":8203.68,"end":8204},{"text":"to","start":8204,"end":8204.32},{"text":"respond","start":8204.48,"end":8205.04},{"text":"to","start":8205.28,"end":8205.68},{"text":"these","start":8206.48,"end":8206.88},{"text":"using","start":8207.68,"end":8208.08},{"text":"models","start":8208.72,"end":8209.16},{"text":"which","start":8209.16,"end":8209.44},{"text":"may","start":8209.44,"end":8209.72},{"text":"not","start":8209.72,"end":8210},{"text":"already","start":8210,"end":8210.4},{"text":"exist.","start":8210.96,"end":8211.52}]},{"text":"But to start to think outside of the box, that's how we've approached this exercise.","start":8211.52,"end":8218.64,"topics":[],"words":[{"text":"But","start":8211.52,"end":8211.92},{"text":"to","start":8212.8,"end":8213.2},{"text":"start","start":8213.36,"end":8213.68},{"text":"to","start":8213.68,"end":8213.88},{"text":"think","start":8213.88,"end":8214.08},{"text":"outside","start":8214.08,"end":8214.36},{"text":"of","start":8214.36,"end":8214.56},{"text":"the","start":8214.56,"end":8214.68},{"text":"box,","start":8214.68,"end":8215.04},{"text":"that's","start":8216.8,"end":8217.12},{"text":"how","start":8217.12,"end":8217.2},{"text":"we've","start":8217.2,"end":8217.48},{"text":"approached","start":8217.48,"end":8217.84},{"text":"this","start":8217.84,"end":8218},{"text":"exercise.","start":8218,"end":8218.64}]}]},{"sentences":[{"text":"Looking at all of the principles which were on the screen today and looking at how this can serve as a foundation to reflect on this together.","start":8220.54,"end":8230.22,"topics":[],"words":[{"text":"Looking","start":8220.54,"end":8220.7},{"text":"at","start":8220.7,"end":8220.9},{"text":"all","start":8220.9,"end":8221.06},{"text":"of","start":8221.06,"end":8221.22},{"text":"the","start":8221.22,"end":8221.5},{"text":"principles","start":8221.58,"end":8222.3},{"text":"which","start":8222.3,"end":8222.7},{"text":"were","start":8223.34,"end":8223.66},{"text":"on","start":8223.66,"end":8223.86},{"text":"the","start":8223.86,"end":8224.02},{"text":"screen","start":8224.02,"end":8224.3},{"text":"today","start":8224.3,"end":8224.62},{"text":"and","start":8224.62,"end":8225.02},{"text":"looking","start":8225.1,"end":8225.38},{"text":"at","start":8225.38,"end":8225.54},{"text":"how","start":8225.54,"end":8225.74},{"text":"this","start":8225.74,"end":8226.02},{"text":"can","start":8226.02,"end":8226.26},{"text":"serve","start":8226.26,"end":8226.5},{"text":"as","start":8226.5,"end":8226.66},{"text":"a","start":8226.66,"end":8226.86},{"text":"foundation","start":8226.86,"end":8227.38},{"text":"to","start":8227.38,"end":8227.74},{"text":"reflect","start":8228.94,"end":8229.42},{"text":"on","start":8229.42,"end":8229.62},{"text":"this","start":8229.62,"end":8229.86},{"text":"together.","start":8229.86,"end":8230.22}]},{"text":"Thank you.","start":8230.38,"end":8230.94,"topics":[],"words":[{"text":"Thank","start":8230.38,"end":8230.7},{"text":"you.","start":8230.7,"end":8230.94}]}]}],"speaker":{"name":null,"affiliation":"FRA","affiliation_full":"France","group":null,"function":"Representative"}},{"statement_number":77,"paragraphs":[{"sentences":[{"text":"Thank you.","start":8232.46,"end":8233.02,"topics":[],"words":[{"text":"Thank","start":8232.46,"end":8232.78},{"text":"you.","start":8232.78,"end":8233.02}]},{"text":"Thank you Norway.","start":8233.1,"end":8234.46,"topics":[],"words":[{"text":"Thank","start":8233.1,"end":8233.42},{"text":"you","start":8233.42,"end":8233.66},{"text":"Norway.","start":8233.9,"end":8234.46}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":78,"paragraphs":[{"sentences":[{"text":"Thank you Chair, and thank you to the colleague and the Secretariat and also the participants in the work stream for all the work put into drafting this issues.","start":8238.86,"end":8251.24,"topics":[],"words":[{"text":"Thank","start":8238.86,"end":8239.22},{"text":"you","start":8239.22,"end":8239.5},{"text":"Chair,","start":8239.5,"end":8239.9},{"text":"and","start":8239.98,"end":8240.38},{"text":"thank","start":8240.94,"end":8241.3},{"text":"you","start":8241.3,"end":8241.54},{"text":"to","start":8241.54,"end":8241.82},{"text":"the","start":8241.82,"end":8242.06},{"text":"colleague","start":8242.06,"end":8242.62},{"text":"and","start":8242.62,"end":8242.82},{"text":"the","start":8242.82,"end":8243.02},{"text":"Secretariat","start":8243.02,"end":8243.74},{"text":"and","start":8243.74,"end":8244.02},{"text":"also","start":8244.02,"end":8244.22},{"text":"the","start":8244.22,"end":8244.42},{"text":"participants","start":8244.42,"end":8244.85},{"text":"in","start":8245.24,"end":8245.32},{"text":"the","start":8245.32,"end":8245.48},{"text":"work","start":8245.48,"end":8245.72},{"text":"stream","start":8245.72,"end":8246.12},{"text":"for","start":8246.12,"end":8246.44},{"text":"all","start":8246.44,"end":8246.72},{"text":"the","start":8246.72,"end":8246.84},{"text":"work","start":8246.84,"end":8247},{"text":"put","start":8247,"end":8247.24},{"text":"into","start":8247.24,"end":8247.56},{"text":"drafting","start":8249.72,"end":8250.28},{"text":"this","start":8250.28,"end":8250.6},{"text":"issues.","start":8250.84,"end":8251.24}]},{"text":"Note, I will not repeat our written input because that's available for everyone to see.","start":8251.32,"end":8258.44,"topics":[],"words":[{"text":"Note,","start":8251.32,"end":8251.8},{"text":"I","start":8252.52,"end":8252.84},{"text":"will","start":8252.84,"end":8253.04},{"text":"not","start":8253.04,"end":8253.2},{"text":"repeat","start":8253.2,"end":8253.56},{"text":"our","start":8253.56,"end":8253.76},{"text":"written","start":8253.76,"end":8254.28},{"text":"input","start":8254.28,"end":8255},{"text":"because","start":8255.24,"end":8255.64},{"text":"that's","start":8256.04,"end":8256.48},{"text":"available","start":8256.48,"end":8256.76},{"text":"for","start":8257.24,"end":8257.56},{"text":"everyone","start":8257.56,"end":8257.88},{"text":"to","start":8257.88,"end":8258.16},{"text":"see.","start":8258.16,"end":8258.44}]}]},{"sentences":[{"text":"We have a few preliminary remarks with respect to the slide on the screen here.","start":8260.84,"end":8268.6,"topics":[],"words":[{"text":"We","start":8260.84,"end":8261.159},{"text":"have","start":8261.159,"end":8261.44},{"text":"a","start":8261.44,"end":8261.72},{"text":"few","start":8261.72,"end":8262.04},{"text":"preliminary","start":8262.2,"end":8263.08},{"text":"remarks","start":8263.4,"end":8264.12},{"text":"with","start":8265.08,"end":8265.48},{"text":"respect","start":8265.96,"end":8266.36},{"text":"to","start":8266.36,"end":8266.64},{"text":"the","start":8266.64,"end":8266.92},{"text":"slide","start":8267.24,"end":8267.64},{"text":"on","start":8267.64,"end":8267.8},{"text":"the","start":8267.8,"end":8267.92},{"text":"screen","start":8267.92,"end":8268.32},{"text":"here.","start":8268.32,"end":8268.6}]},{"text":"I think the ultimate goal of this exercise, both for this protocol and the Framework Convention, is to support domestic resource mobilization.","start":8268.6,"end":8279.33,"topics":[],"words":[{"text":"I","start":8268.6,"end":8268.84},{"text":"think","start":8268.84,"end":8269.16},{"text":"the","start":8270.77,"end":8270.89},{"text":"ultimate","start":8270.89,"end":8271.25},{"text":"goal","start":8271.25,"end":8271.57},{"text":"of","start":8271.57,"end":8271.77},{"text":"this","start":8271.77,"end":8272.01},{"text":"exercise,","start":8272.01,"end":8272.77},{"text":"both","start":8273.25,"end":8273.57},{"text":"for","start":8273.57,"end":8273.77},{"text":"this","start":8273.77,"end":8273.97},{"text":"protocol","start":8273.97,"end":8274.45},{"text":"and","start":8274.45,"end":8274.65},{"text":"the","start":8274.65,"end":8274.77},{"text":"Framework","start":8274.77,"end":8275.17},{"text":"Convention,","start":8275.17,"end":8275.73},{"text":"is","start":8276.13,"end":8276.49},{"text":"to","start":8276.49,"end":8276.85},{"text":"support","start":8277.17,"end":8277.57},{"text":"domestic","start":8277.65,"end":8278.17},{"text":"resource","start":8278.17,"end":8278.73},{"text":"mobilization.","start":8278.73,"end":8279.33}]},{"text":"To that end, there is not a competition between this goal and the goals of eliminate barriers to cross border trade and investment, nor to be aligned with economic efficiency and the short tax neutrality.","start":8281.01,"end":8297.26,"topics":[],"words":[{"text":"To","start":8281.01,"end":8281.29},{"text":"that","start":8281.29,"end":8281.49},{"text":"end,","start":8281.49,"end":8281.81},{"text":"there","start":8283.01,"end":8283.29},{"text":"is","start":8283.29,"end":8283.41},{"text":"not","start":8283.41,"end":8283.57},{"text":"a","start":8283.57,"end":8283.77},{"text":"competition","start":8283.77,"end":8284.21},{"text":"between","start":8284.21,"end":8284.49},{"text":"this","start":8284.49,"end":8284.81},{"text":"goal","start":8284.81,"end":8285.25},{"text":"and","start":8285.25,"end":8285.65},{"text":"the","start":8287.09,"end":8287.37},{"text":"goals","start":8287.37,"end":8287.65},{"text":"of","start":8287.65,"end":8287.85},{"text":"eliminate","start":8287.85,"end":8288.45},{"text":"barriers","start":8288.77,"end":8289.29},{"text":"to","start":8289.29,"end":8289.57},{"text":"cross","start":8289.57,"end":8289.85},{"text":"border","start":8289.85,"end":8290.13},{"text":"trade","start":8290.13,"end":8290.37},{"text":"and","start":8290.37,"end":8290.57},{"text":"investment,","start":8290.57,"end":8290.85},{"text":"nor","start":8292.93,"end":8293.25},{"text":"to","start":8293.25,"end":8293.53},{"text":"be","start":8293.53,"end":8293.77},{"text":"aligned","start":8293.77,"end":8294.09},{"text":"with","start":8294.09,"end":8294.25},{"text":"economic","start":8294.25,"end":8294.53},{"text":"efficiency","start":8294.61,"end":8295.41},{"text":"and","start":8295.41,"end":8295.65},{"text":"the","start":8295.65,"end":8295.85},{"text":"short","start":8295.85,"end":8295.91},{"text":"tax","start":8296.38,"end":8296.58},{"text":"neutrality.","start":8296.58,"end":8297.26}]},{"text":"These are all issues that needs to be there to support domestic resource mobilization.","start":8297.82,"end":8305.58,"topics":[],"words":[{"text":"These","start":8297.82,"end":8298.14},{"text":"are","start":8298.14,"end":8298.38},{"text":"all","start":8298.38,"end":8298.7},{"text":"issues","start":8299.58,"end":8299.98},{"text":"that","start":8300.06,"end":8300.46},{"text":"needs","start":8301.58,"end":8301.94},{"text":"to","start":8301.94,"end":8302.14},{"text":"be","start":8302.14,"end":8302.3},{"text":"there","start":8302.3,"end":8302.58},{"text":"to","start":8302.58,"end":8302.94},{"text":"support","start":8303.02,"end":8303.42},{"text":"domestic","start":8303.82,"end":8304.42},{"text":"resource","start":8304.42,"end":8304.94},{"text":"mobilization.","start":8304.94,"end":8305.58}]},{"text":"So I think that would be our starting point.","start":8305.82,"end":8309.5,"topics":[],"words":[{"text":"So","start":8305.82,"end":8306.06},{"text":"I","start":8306.06,"end":8306.18},{"text":"think","start":8306.18,"end":8306.34},{"text":"that","start":8306.34,"end":8306.5},{"text":"would","start":8306.5,"end":8306.7},{"text":"be","start":8306.7,"end":8307.02},{"text":"our","start":8308.38,"end":8308.7},{"text":"starting","start":8308.7,"end":8309.14},{"text":"point.","start":8309.14,"end":8309.5}]}]},{"sentences":[{"text":"We fully recognize the differences in approaches between different countries and the different levels of capacity.","start":8310.78,"end":8319.42,"topics":[],"words":[{"text":"We","start":8310.78,"end":8311.1},{"text":"fully","start":8311.1,"end":8311.58},{"text":"recognize","start":8311.979,"end":8312.7},{"text":"the","start":8312.78,"end":8313.06},{"text":"differences","start":8313.06,"end":8313.5},{"text":"in","start":8313.82,"end":8314.22},{"text":"approaches","start":8314.3,"end":8314.94},{"text":"between","start":8314.94,"end":8315.26},{"text":"different","start":8315.26,"end":8315.66},{"text":"countries","start":8316.14,"end":8316.54},{"text":"and","start":8316.7,"end":8317.1},{"text":"the","start":8317.26,"end":8317.54},{"text":"different","start":8317.54,"end":8317.82},{"text":"levels","start":8317.82,"end":8318.46},{"text":"of","start":8318.46,"end":8318.78},{"text":"capacity.","start":8318.78,"end":8319.42}]},{"text":"However, it is our view that the current standards of requiring physical presence it works quite well when it comes to traditional business models.","start":8320.54,"end":8334.55,"topics":[],"words":[{"text":"However,","start":8320.54,"end":8320.94},{"text":"it","start":8321.83,"end":8321.95},{"text":"is","start":8321.95,"end":8322.11},{"text":"our","start":8322.11,"end":8322.31},{"text":"view","start":8322.31,"end":8322.59},{"text":"that","start":8322.59,"end":8322.95},{"text":"the","start":8322.95,"end":8323.23},{"text":"current","start":8323.23,"end":8323.51},{"text":"standards","start":8323.51,"end":8324.15},{"text":"of","start":8324.63,"end":8325.03},{"text":"requiring","start":8325.19,"end":8325.71},{"text":"physical","start":8325.71,"end":8326.19},{"text":"presence","start":8326.19,"end":8326.71},{"text":"it","start":8328.55,"end":8328.95},{"text":"works","start":8330.15,"end":8330.71},{"text":"quite","start":8330.87,"end":8331.23},{"text":"well","start":8331.23,"end":8331.51},{"text":"when","start":8331.75,"end":8332.03},{"text":"it","start":8332.03,"end":8332.15},{"text":"comes","start":8332.15,"end":8332.31},{"text":"to","start":8332.31,"end":8332.55},{"text":"traditional","start":8332.55,"end":8333.19},{"text":"business","start":8333.51,"end":8333.91},{"text":"models.","start":8333.99,"end":8334.55}]},{"text":"One could also say that it enhances simplicity and administrability by requiring a threshold before you are seen as engaging in an economy at a level that requires taxation in both source and resident states.","start":8335.03,"end":8352.95,"topics":[],"words":[{"text":"One","start":8335.03,"end":8335.31},{"text":"could","start":8335.31,"end":8335.51},{"text":"also","start":8335.51,"end":8335.83},{"text":"say","start":8335.83,"end":8336.15},{"text":"that","start":8336.15,"end":8336.39},{"text":"it","start":8336.39,"end":8336.71},{"text":"enhances","start":8336.95,"end":8337.59},{"text":"simplicity","start":8337.75,"end":8338.43},{"text":"and","start":8338.43,"end":8338.79},{"text":"administrability","start":8338.95,"end":8340.03},{"text":"by","start":8340.03,"end":8340.31},{"text":"requiring","start":8340.31,"end":8340.87},{"text":"a","start":8341.43,"end":8341.71},{"text":"threshold","start":8341.71,"end":8342.19},{"text":"before","start":8342.19,"end":8342.55},{"text":"you","start":8342.55,"end":8342.95},{"text":"are","start":8344.31,"end":8344.71},{"text":"seen","start":8344.95,"end":8345.31},{"text":"as","start":8345.31,"end":8345.59},{"text":"engaging","start":8345.59,"end":8346.03},{"text":"in","start":8346.03,"end":8346.23},{"text":"an","start":8346.23,"end":8346.55},{"text":"economy","start":8346.55,"end":8346.95},{"text":"at","start":8347.35,"end":8347.47},{"text":"a","start":8347.47,"end":8347.63},{"text":"level","start":8347.63,"end":8347.91},{"text":"that","start":8348.63,"end":8349.03},{"text":"requires","start":8349.35,"end":8350.15},{"text":"taxation","start":8350.15,"end":8350.79},{"text":"in","start":8351.03,"end":8351.35},{"text":"both","start":8351.35,"end":8351.59},{"text":"source","start":8351.59,"end":8352.03},{"text":"and","start":8352.03,"end":8352.19},{"text":"resident","start":8352.19,"end":8352.59},{"text":"states.","start":8352.59,"end":8352.95}]}]},{"sentences":[{"text":"But we also recognize that this is not the view of all.","start":8355.35,"end":8358.15,"topics":[],"words":[{"text":"But","start":8355.35,"end":8355.63},{"text":"we","start":8355.63,"end":8355.79},{"text":"also","start":8355.79,"end":8356.03},{"text":"recognize","start":8356.03,"end":8356.63},{"text":"that","start":8356.63,"end":8356.83},{"text":"this","start":8356.83,"end":8356.99},{"text":"is","start":8356.99,"end":8357.11},{"text":"not","start":8357.11,"end":8357.27},{"text":"the","start":8357.27,"end":8357.43},{"text":"view","start":8357.43,"end":8357.59},{"text":"of","start":8357.59,"end":8357.83},{"text":"all.","start":8357.83,"end":8358.15}]},{"text":"So Going forward, we expect that there will be many different suggestions on both with respect to nexus and mode of taxation.","start":8358.15,"end":8370.63,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."},{"key":"gross-vs-net-taxation","label":"Gross vs Net Basis Taxation","description":"Whether to tax services on a gross withholding basis or on net income, balancing simplicity and administrability against risks of market distortion and over/under-taxation. Positions ranged from supporting gross basis for capacity-constrained administrations to preferring net taxation with capacity-building."}],"words":[{"text":"So","start":8358.15,"end":8358.55},{"text":"Going","start":8359.99,"end":8360.35},{"text":"forward,","start":8360.35,"end":8360.71},{"text":"we","start":8361.27,"end":8361.55},{"text":"expect","start":8361.55,"end":8361.83},{"text":"that","start":8361.83,"end":8362.11},{"text":"there","start":8362.11,"end":8362.27},{"text":"will","start":8362.27,"end":8362.43},{"text":"be","start":8362.43,"end":8362.67},{"text":"many","start":8362.67,"end":8363.03},{"text":"different","start":8363.189,"end":8363.59},{"text":"suggestions","start":8364.39,"end":8365.15},{"text":"on","start":8365.15,"end":8365.51},{"text":"both","start":8365.59,"end":8365.99},{"text":"with","start":8366.47,"end":8366.79},{"text":"respect","start":8366.79,"end":8367.11},{"text":"to","start":8367.11,"end":8367.51},{"text":"nexus","start":8367.67,"end":8368.47},{"text":"and","start":8368.47,"end":8368.87},{"text":"mode","start":8369.43,"end":8369.79},{"text":"of","start":8369.79,"end":8369.99},{"text":"taxation.","start":8369.99,"end":8370.63}]},{"text":"We think there is a need to explore maybe differentiating between different types of services and also given that the starch difference between net taxation and gross based taxation when it comes to impact on cross border trade and investment and thereby to support the goal of domestic resource mobilization, we think it's fundamental that we also engage in an assessment of the economic impact the different options on the table will have so that we are quite sure that they will in fact support the goal we are trying to achieve here.","start":8371.59,"end":8417.85,"topics":[],"words":[{"text":"We","start":8371.59,"end":8371.87},{"text":"think","start":8371.87,"end":8372.03},{"text":"there","start":8372.03,"end":8372.19},{"text":"is","start":8372.19,"end":8372.35},{"text":"a","start":8372.35,"end":8372.47},{"text":"need","start":8372.47,"end":8372.65},{"text":"to","start":8372.879,"end":8373.039},{"text":"explore","start":8373.039,"end":8373.519},{"text":"maybe","start":8374.399,"end":8374.919},{"text":"differentiating","start":8374.919,"end":8375.839},{"text":"between","start":8375.919,"end":8376.319},{"text":"different","start":8376.479,"end":8376.879},{"text":"types","start":8377.119,"end":8377.519},{"text":"of","start":8377.519,"end":8377.799},{"text":"services","start":8377.799,"end":8378.159},{"text":"and","start":8379.999,"end":8380.399},{"text":"also","start":8381.519,"end":8381.919},{"text":"given","start":8382.159,"end":8382.559},{"text":"that","start":8382.559,"end":8382.919},{"text":"the","start":8382.919,"end":8383.279},{"text":"starch","start":8383.919,"end":8384.479},{"text":"difference","start":8384.479,"end":8384.879},{"text":"between","start":8384.879,"end":8385.199},{"text":"net","start":8385.199,"end":8385.599},{"text":"taxation","start":8385.839,"end":8386.479},{"text":"and","start":8386.479,"end":8386.719},{"text":"gross","start":8386.719,"end":8387.039},{"text":"based","start":8387.039,"end":8387.279},{"text":"taxation","start":8387.279,"end":8387.919},{"text":"when","start":8388.959,"end":8389.239},{"text":"it","start":8389.239,"end":8389.399},{"text":"comes","start":8389.399,"end":8389.639},{"text":"to","start":8389.639,"end":8389.999},{"text":"impact","start":8390.559,"end":8390.919},{"text":"on","start":8390.919,"end":8391.159},{"text":"cross","start":8391.159,"end":8391.399},{"text":"border","start":8391.399,"end":8391.639},{"text":"trade","start":8391.639,"end":8391.839},{"text":"and","start":8391.839,"end":8392.039},{"text":"investment","start":8392.039,"end":8392.319},{"text":"and","start":8392.479,"end":8392.759},{"text":"thereby","start":8392.759,"end":8393.279},{"text":"to","start":8393.759,"end":8394.119},{"text":"support","start":8394.119,"end":8394.439},{"text":"the","start":8394.439,"end":8394.679},{"text":"goal","start":8394.679,"end":8394.959},{"text":"of","start":8394.959,"end":8395.199},{"text":"domestic","start":8395.199,"end":8395.719},{"text":"resource","start":8395.719,"end":8396.119},{"text":"mobilization,","start":8396.119,"end":8396.719},{"text":"we","start":8396.959,"end":8397.279},{"text":"think","start":8397.279,"end":8397.479},{"text":"it's","start":8397.479,"end":8397.719},{"text":"fundamental","start":8397.719,"end":8398.179},{"text":"that","start":8398.57,"end":8398.69},{"text":"we","start":8398.69,"end":8398.97},{"text":"also","start":8399.21,"end":8399.61},{"text":"engage","start":8400.57,"end":8401.13},{"text":"in","start":8401.13,"end":8401.53},{"text":"an","start":8403.05,"end":8403.45},{"text":"assessment","start":8403.45,"end":8404.09},{"text":"of","start":8404.09,"end":8404.41},{"text":"the","start":8404.57,"end":8404.97},{"text":"economic","start":8405.85,"end":8406.25},{"text":"impact","start":8406.41,"end":8406.81},{"text":"the","start":8406.89,"end":8407.17},{"text":"different","start":8407.17,"end":8407.41},{"text":"options","start":8407.41,"end":8407.85},{"text":"on","start":8407.85,"end":8408.05},{"text":"the","start":8408.05,"end":8408.21},{"text":"table","start":8408.21,"end":8408.49},{"text":"will","start":8408.49,"end":8408.69},{"text":"have","start":8408.69,"end":8408.97},{"text":"so","start":8409.93,"end":8410.21},{"text":"that","start":8410.21,"end":8410.41},{"text":"we","start":8410.41,"end":8410.61},{"text":"are","start":8410.61,"end":8410.77},{"text":"quite","start":8410.77,"end":8411.13},{"text":"sure","start":8411.13,"end":8411.53},{"text":"that","start":8411.53,"end":8411.93},{"text":"they","start":8411.93,"end":8412.21},{"text":"will","start":8412.21,"end":8412.41},{"text":"in","start":8412.41,"end":8412.61},{"text":"fact","start":8412.61,"end":8412.89},{"text":"support","start":8413.53,"end":8413.89},{"text":"the","start":8413.89,"end":8414.169},{"text":"goal","start":8414.169,"end":8414.449},{"text":"we","start":8414.449,"end":8414.61},{"text":"are","start":8414.61,"end":8414.89},{"text":"trying","start":8416.17,"end":8416.49},{"text":"to","start":8416.49,"end":8416.81},{"text":"achieve","start":8416.97,"end":8417.49},{"text":"here.","start":8417.49,"end":8417.85}]},{"text":"So to conclude, we think this might be missing from the draft issues note and we hope to see it in any future notes going forward.","start":8418.97,"end":8429.76,"topics":[],"words":[{"text":"So","start":8418.97,"end":8419.37},{"text":"to","start":8420.49,"end":8420.81},{"text":"conclude,","start":8420.81,"end":8421.45},{"text":"we","start":8421.69,"end":8421.97},{"text":"think","start":8421.97,"end":8422.25},{"text":"this","start":8422.65,"end":8423.01},{"text":"might","start":8423.01,"end":8423.25},{"text":"be","start":8423.25,"end":8423.45},{"text":"missing","start":8423.45,"end":8423.81},{"text":"from","start":8423.81,"end":8423.97},{"text":"the","start":8423.97,"end":8424.13},{"text":"draft","start":8424.13,"end":8424.45},{"text":"issues","start":8424.45,"end":8424.73},{"text":"note","start":8424.96,"end":8425.16},{"text":"and","start":8425.16,"end":8425.28},{"text":"we","start":8425.28,"end":8425.44},{"text":"hope","start":8425.44,"end":8425.64},{"text":"to","start":8425.64,"end":8425.8},{"text":"see","start":8425.8,"end":8426},{"text":"it","start":8426,"end":8426.32},{"text":"in","start":8427.2,"end":8427.6},{"text":"any","start":8427.84,"end":8428.2},{"text":"future","start":8428.2,"end":8428.56},{"text":"notes","start":8428.8,"end":8429.28},{"text":"going","start":8429.28,"end":8429.48},{"text":"forward.","start":8429.48,"end":8429.76}]},{"text":"Thank you.","start":8429.84,"end":8430.48,"topics":[],"words":[{"text":"Thank","start":8429.84,"end":8430.2},{"text":"you.","start":8430.2,"end":8430.48}]}]}],"speaker":{"name":null,"affiliation":"NOR","affiliation_full":"Norway","group":null,"function":"Representative"}},{"statement_number":79,"paragraphs":[{"sentences":[{"text":"It.","start":8450.41,"end":8450.65,"topics":[],"words":[{"text":"It.","start":8450.41,"end":8450.65}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":80,"paragraphs":[{"sentences":[{"text":"Distinguish Delegate of India","start":8477.38,"end":8479.06,"topics":[],"words":[{"text":"Distinguish","start":8477.38,"end":8477.94},{"text":"Delegate","start":8478.02,"end":8478.54},{"text":"of","start":8478.54,"end":8478.74},{"text":"India","start":8478.74,"end":8479.06}]}]}],"speaker":{"name":"Liselott Kanna","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":81,"paragraphs":[{"sentences":[{"text":"thank you Chair.","start":8482.9,"end":8483.7,"topics":[],"words":[{"text":"thank","start":8482.9,"end":8483.26},{"text":"you","start":8483.26,"end":8483.42},{"text":"Chair.","start":8483.42,"end":8483.7}]}]},{"sentences":[{"text":"These are our preliminary remarks and we hope to continue and to contribute to the discussions ahead.","start":8486.02,"end":8492.34,"topics":[],"words":[{"text":"These","start":8486.02,"end":8486.34},{"text":"are","start":8486.34,"end":8486.58},{"text":"our","start":8486.58,"end":8486.9},{"text":"preliminary","start":8487.06,"end":8487.78},{"text":"remarks","start":8487.78,"end":8488.26},{"text":"and","start":8488.26,"end":8488.58},{"text":"we","start":8488.82,"end":8489.1},{"text":"hope","start":8489.1,"end":8489.3},{"text":"to","start":8489.3,"end":8489.5},{"text":"continue","start":8489.5,"end":8489.78},{"text":"and","start":8489.94,"end":8490.26},{"text":"to","start":8490.26,"end":8490.46},{"text":"contribute","start":8490.46,"end":8490.9},{"text":"to","start":8490.9,"end":8491.1},{"text":"the","start":8491.1,"end":8491.3},{"text":"discussions","start":8491.3,"end":8491.86},{"text":"ahead.","start":8491.94,"end":8492.34}]},{"text":"At this stage we would like to submit that currently the taxation of income from cross border services is largely based on physical nexus.","start":8493.54,"end":8501.3,"topics":[],"words":[{"text":"At","start":8493.54,"end":8493.82},{"text":"this","start":8493.82,"end":8493.98},{"text":"stage","start":8493.98,"end":8494.22},{"text":"we","start":8494.22,"end":8494.38},{"text":"would","start":8494.38,"end":8494.54},{"text":"like","start":8494.54,"end":8494.7},{"text":"to","start":8494.7,"end":8494.9},{"text":"submit","start":8494.9,"end":8495.34},{"text":"that","start":8495.34,"end":8495.7},{"text":"currently","start":8495.7,"end":8496.1},{"text":"the","start":8496.18,"end":8496.46},{"text":"taxation","start":8496.46,"end":8496.98},{"text":"of","start":8496.98,"end":8497.26},{"text":"income","start":8497.26,"end":8497.66},{"text":"from","start":8497.66,"end":8497.86},{"text":"cross","start":8497.86,"end":8498.22},{"text":"border","start":8498.22,"end":8498.58},{"text":"services","start":8498.58,"end":8498.9},{"text":"is","start":8498.98,"end":8499.26},{"text":"largely","start":8499.26,"end":8499.74},{"text":"based","start":8499.74,"end":8499.98},{"text":"on","start":8499.98,"end":8500.22},{"text":"physical","start":8500.22,"end":8500.66},{"text":"nexus.","start":8500.66,"end":8501.3}]},{"text":"However, in today's digital economy this principle often fails to capture value generation, leading to significant tax challenges and due to differences in taxation norms between developed and developing countries because of variances in capital flows, cross border taxations face the risk of double taxation.","start":8502.67,"end":8522.35,"topics":[],"words":[{"text":"However,","start":8502.67,"end":8502.87},{"text":"in","start":8502.87,"end":8503.11},{"text":"today's","start":8503.11,"end":8503.51},{"text":"digital","start":8503.51,"end":8503.79},{"text":"economy","start":8503.79,"end":8504.19},{"text":"this","start":8504.35,"end":8504.71},{"text":"principle","start":8504.71,"end":8505.27},{"text":"often","start":8505.27,"end":8505.63},{"text":"fails","start":8505.63,"end":8506.07},{"text":"to","start":8506.07,"end":8506.23},{"text":"capture","start":8506.23,"end":8506.75},{"text":"value","start":8507.23,"end":8507.63},{"text":"generation,","start":8507.63,"end":8508.23},{"text":"leading","start":8508.23,"end":8508.63},{"text":"to","start":8508.63,"end":8508.79},{"text":"significant","start":8508.79,"end":8509.07},{"text":"tax","start":8509.31,"end":8509.67},{"text":"challenges","start":8509.67,"end":8510.27},{"text":"and","start":8511.07,"end":8511.35},{"text":"due","start":8511.35,"end":8511.51},{"text":"to","start":8511.51,"end":8511.67},{"text":"differences","start":8511.67,"end":8512.07},{"text":"in","start":8512.07,"end":8512.31},{"text":"taxation","start":8512.31,"end":8512.83},{"text":"norms","start":8512.83,"end":8513.27},{"text":"between","start":8513.27,"end":8513.59},{"text":"developed","start":8513.59,"end":8514.07},{"text":"and","start":8514.07,"end":8514.23},{"text":"developing","start":8514.23,"end":8514.79},{"text":"countries","start":8514.79,"end":8515.15},{"text":"because","start":8515.79,"end":8516.11},{"text":"of","start":8516.11,"end":8516.35},{"text":"variances","start":8516.35,"end":8516.91},{"text":"in","start":8517.31,"end":8517.669},{"text":"capital","start":8517.669,"end":8518.03},{"text":"flows,","start":8518.11,"end":8518.75},{"text":"cross","start":8519.07,"end":8519.47},{"text":"border","start":8519.47,"end":8519.79},{"text":"taxations","start":8519.79,"end":8520.43},{"text":"face","start":8520.51,"end":8520.83},{"text":"the","start":8520.83,"end":8521.03},{"text":"risk","start":8521.03,"end":8521.23},{"text":"of","start":8521.23,"end":8521.47},{"text":"double","start":8521.47,"end":8521.75},{"text":"taxation.","start":8521.75,"end":8522.35}]},{"text":"Allocation rules remain inadequate with regard to the taxation of cross border services and one of the prominent legal barriers to tax income from cross border services is also the conceptual ambiguity in the definition of services.","start":8523.31,"end":8537.24,"topics":[],"words":[{"text":"Allocation","start":8523.31,"end":8524.03},{"text":"rules","start":8524.03,"end":8524.35},{"text":"remain","start":8524.35,"end":8524.67},{"text":"inadequate","start":8524.67,"end":8525.31},{"text":"with","start":8525.31,"end":8525.51},{"text":"regard","start":8525.51,"end":8525.79},{"text":"to","start":8525.79,"end":8525.91},{"text":"the","start":8525.91,"end":8526.07},{"text":"taxation","start":8526.07,"end":8526.55},{"text":"of","start":8526.55,"end":8526.79},{"text":"cross","start":8526.79,"end":8527.07},{"text":"border","start":8527.07,"end":8527.39},{"text":"services","start":8527.39,"end":8527.71},{"text":"and","start":8528.76,"end":8528.88},{"text":"one","start":8528.88,"end":8529.04},{"text":"of","start":8529.04,"end":8529.2},{"text":"the","start":8529.2,"end":8529.36},{"text":"prominent","start":8529.36,"end":8529.84},{"text":"legal","start":8529.84,"end":8530.24},{"text":"barriers","start":8530.24,"end":8530.68},{"text":"to","start":8530.68,"end":8530.88},{"text":"tax","start":8530.88,"end":8531.16},{"text":"income","start":8531.24,"end":8531.68},{"text":"from","start":8531.68,"end":8531.88},{"text":"cross","start":8531.88,"end":8532.2},{"text":"border","start":8532.2,"end":8532.56},{"text":"services","start":8532.56,"end":8532.92},{"text":"is","start":8533.08,"end":8533.48},{"text":"also","start":8533.96,"end":8534.36},{"text":"the","start":8534.36,"end":8534.68},{"text":"conceptual","start":8534.68,"end":8535.36},{"text":"ambiguity","start":8535.36,"end":8535.96},{"text":"in","start":8535.96,"end":8536.12},{"text":"the","start":8536.12,"end":8536.24},{"text":"definition","start":8536.24,"end":8536.68},{"text":"of","start":8536.68,"end":8536.92},{"text":"services.","start":8536.92,"end":8537.24}]},{"text":"The definition of services is often not all inclusive for tax purposes and remains insufficient for several reasons.","start":8538.68,"end":8546.44,"topics":[],"words":[{"text":"The","start":8538.68,"end":8539},{"text":"definition","start":8539,"end":8539.48},{"text":"of","start":8539.48,"end":8539.72},{"text":"services","start":8539.72,"end":8540.04},{"text":"is","start":8540.12,"end":8540.4},{"text":"often","start":8540.4,"end":8540.68},{"text":"not","start":8540.68,"end":8541.04},{"text":"all","start":8541.04,"end":8541.32},{"text":"inclusive","start":8541.32,"end":8541.84},{"text":"for","start":8541.84,"end":8542},{"text":"tax","start":8542,"end":8542.28},{"text":"purposes","start":8542.52,"end":8543.32},{"text":"and","start":8543.719,"end":8544.04},{"text":"remains","start":8544.04,"end":8544.44},{"text":"insufficient","start":8544.44,"end":8545.24},{"text":"for","start":8545.24,"end":8545.48},{"text":"several","start":8545.48,"end":8545.8},{"text":"reasons.","start":8545.8,"end":8546.44}]}]},{"sentences":[{"text":"We have separate provisions for specific types of services, for example article 12A on technical services, article 14 on independent personal services and article 12B on automated digital services with distinct definitions and thresholds.","start":8547.08,"end":8563.96,"topics":[],"words":[{"text":"We","start":8547.08,"end":8547.36},{"text":"have","start":8547.36,"end":8547.56},{"text":"separate","start":8547.56,"end":8548.04},{"text":"provisions","start":8548.04,"end":8548.56},{"text":"for","start":8548.56,"end":8548.76},{"text":"specific","start":8548.76,"end":8549.16},{"text":"types","start":8549.16,"end":8549.48},{"text":"of","start":8549.48,"end":8549.68},{"text":"services,","start":8549.68,"end":8549.96},{"text":"for","start":8550.76,"end":8551.04},{"text":"example","start":8551.04,"end":8551.48},{"text":"article","start":8551.48,"end":8551.88},{"text":"12A","start":8552.04,"end":8552.6},{"text":"on","start":8552.6,"end":8552.8},{"text":"technical","start":8552.8,"end":8553.24},{"text":"services,","start":8553.24,"end":8553.56},{"text":"article","start":8553.8,"end":8554.16},{"text":"14","start":8554.24,"end":8554.6},{"text":"on","start":8554.6,"end":8554.92},{"text":"independent","start":8554.92,"end":8555.56},{"text":"personal","start":8555.56,"end":8555.88},{"text":"services","start":8555.88,"end":8556.28},{"text":"and","start":8556.92,"end":8557.12},{"text":"article","start":8557.12,"end":8558.182},{"text":"12B","start":8558.418,"end":8559.48},{"text":"on","start":8559.48,"end":8559.72},{"text":"automated","start":8559.72,"end":8560.28},{"text":"digital","start":8560.28,"end":8560.6},{"text":"services","start":8560.68,"end":8561.08},{"text":"with","start":8561.64,"end":8561.92},{"text":"distinct","start":8561.92,"end":8562.36},{"text":"definitions","start":8562.36,"end":8562.88},{"text":"and","start":8562.88,"end":8563.16},{"text":"thresholds.","start":8563.16,"end":8563.96}]},{"text":"And when we are dealing with such a varied definition of services, issue may arise in situations.","start":8564.92,"end":8570.6,"topics":[],"words":[{"text":"And","start":8564.92,"end":8565.2},{"text":"when","start":8565.2,"end":8565.36},{"text":"we","start":8565.36,"end":8565.52},{"text":"are","start":8565.52,"end":8565.68},{"text":"dealing","start":8565.68,"end":8565.92},{"text":"with","start":8565.92,"end":8566.16},{"text":"such","start":8566.16,"end":8566.48},{"text":"a","start":8566.48,"end":8566.76},{"text":"varied","start":8566.76,"end":8567.24},{"text":"definition","start":8567.48,"end":8568.08},{"text":"of","start":8568.08,"end":8568.28},{"text":"services,","start":8568.28,"end":8568.6},{"text":"issue","start":8568.68,"end":8569.04},{"text":"may","start":8569.04,"end":8569.32},{"text":"arise","start":8569.32,"end":8569.68},{"text":"in","start":8569.68,"end":8569.84},{"text":"situations.","start":8569.84,"end":8570.6}]},{"text":"For instance, is a cloud based IT consulting platform covered under technical services or automated services or professional services?","start":8571,"end":8582.04,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"For","start":8571,"end":8571.32},{"text":"instance,","start":8571.32,"end":8571.8},{"text":"is","start":8573.08,"end":8573.4},{"text":"a","start":8573.4,"end":8573.6},{"text":"cloud","start":8573.6,"end":8574.12},{"text":"based","start":8574.52,"end":8574.92},{"text":"IT","start":8575,"end":8575.4},{"text":"consulting","start":8575.4,"end":8576.08},{"text":"platform","start":8576.08,"end":8576.6},{"text":"covered","start":8576.84,"end":8577.4},{"text":"under","start":8577.4,"end":8577.68},{"text":"technical","start":8577.68,"end":8578.2},{"text":"services","start":8578.2,"end":8578.6},{"text":"or","start":8579.16,"end":8579.48},{"text":"automated","start":8579.48,"end":8580.12},{"text":"services","start":8580.12,"end":8580.52},{"text":"or","start":8580.92,"end":8581.2},{"text":"professional","start":8581.2,"end":8581.68},{"text":"services?","start":8581.68,"end":8582.04}]},{"text":"If the platform involves human output and when there is lack of clarity on whether a payment is for a service royalty or another category, e.g. cost reimbursement, MNEs may choose the characterization that results in the favorable tax liability.","start":8582.12,"end":8598.2,"topics":[],"words":[{"text":"If","start":8582.12,"end":8582.4},{"text":"the","start":8582.4,"end":8582.6},{"text":"platform","start":8582.6,"end":8583.04},{"text":"involves","start":8583.04,"end":8583.52},{"text":"human","start":8583.52,"end":8583.8},{"text":"output","start":8583.8,"end":8584.21},{"text":"and","start":8585.64,"end":8585.76},{"text":"when","start":8585.76,"end":8585.92},{"text":"there","start":8585.92,"end":8586.04},{"text":"is","start":8586.04,"end":8586.16},{"text":"lack","start":8586.16,"end":8586.4},{"text":"of","start":8586.4,"end":8586.56},{"text":"clarity","start":8586.56,"end":8587.04},{"text":"on","start":8587.04,"end":8587.28},{"text":"whether","start":8587.28,"end":8587.48},{"text":"a","start":8587.48,"end":8587.68},{"text":"payment","start":8587.68,"end":8588},{"text":"is","start":8588,"end":8588.16},{"text":"for","start":8588.16,"end":8588.32},{"text":"a","start":8588.32,"end":8588.52},{"text":"service","start":8588.52,"end":8588.84},{"text":"royalty","start":8588.92,"end":8589.6},{"text":"or","start":8589.6,"end":8589.84},{"text":"another","start":8589.84,"end":8590.12},{"text":"category,","start":8590.12,"end":8590.68},{"text":"e.g.","start":8590.68,"end":8591.4},{"text":"cost","start":8591.8,"end":8592.2},{"text":"reimbursement,","start":8592.2,"end":8593.24},{"text":"MNEs","start":8593.56,"end":8594.2},{"text":"may","start":8594.2,"end":8594.48},{"text":"choose","start":8594.48,"end":8594.76},{"text":"the","start":8594.76,"end":8594.96},{"text":"characterization","start":8594.96,"end":8595.72},{"text":"that","start":8595.8,"end":8596.12},{"text":"results","start":8596.12,"end":8596.44},{"text":"in","start":8596.44,"end":8596.68},{"text":"the","start":8596.68,"end":8596.84},{"text":"favorable","start":8596.84,"end":8597.32},{"text":"tax","start":8597.32,"end":8597.6},{"text":"liability.","start":8597.6,"end":8598.2}]}]},{"sentences":[{"text":"For example, A fee for digital services could be misclassified as a royalty to take advantage of lower withholding tax rates under a tax treaty.","start":8599.16,"end":8608.28,"topics":[],"words":[{"text":"For","start":8599.16,"end":8599.44},{"text":"example,","start":8599.44,"end":8599.92},{"text":"A","start":8599.92,"end":8600.24},{"text":"fee","start":8600.24,"end":8600.56},{"text":"for","start":8600.56,"end":8600.72},{"text":"digital","start":8600.72,"end":8601},{"text":"services","start":8601.16,"end":8601.56},{"text":"could","start":8602.2,"end":8602.48},{"text":"be","start":8602.48,"end":8602.64},{"text":"misclassified","start":8602.64,"end":8603.4},{"text":"as","start":8603.4,"end":8603.68},{"text":"a","start":8603.68,"end":8603.8},{"text":"royalty","start":8603.8,"end":8604.36},{"text":"to","start":8604.36,"end":8604.64},{"text":"take","start":8604.64,"end":8604.84},{"text":"advantage","start":8604.84,"end":8605.44},{"text":"of","start":8605.44,"end":8605.64},{"text":"lower","start":8605.64,"end":8606},{"text":"withholding","start":8606,"end":8606.52},{"text":"tax","start":8606.52,"end":8606.8},{"text":"rates","start":8606.8,"end":8607.16},{"text":"under","start":8607.16,"end":8607.32},{"text":"a","start":8607.32,"end":8607.52},{"text":"tax","start":8607.52,"end":8607.72},{"text":"treaty.","start":8607.72,"end":8608.28}]},{"text":"So without a single cohesive tax definition, taxpayers and tax authorities face uncertainty when classifying cross border transactions.","start":8610.21,"end":8619.49,"topics":[],"words":[{"text":"So","start":8610.21,"end":8610.33},{"text":"without","start":8610.33,"end":8610.61},{"text":"a","start":8610.61,"end":8610.89},{"text":"single","start":8610.89,"end":8611.17},{"text":"cohesive","start":8611.17,"end":8611.73},{"text":"tax","start":8611.73,"end":8612.05},{"text":"definition,","start":8612.85,"end":8613.45},{"text":"taxpayers","start":8613.45,"end":8614.05},{"text":"and","start":8614.05,"end":8614.25},{"text":"tax","start":8614.25,"end":8614.49},{"text":"authorities","start":8614.49,"end":8615.09},{"text":"face","start":8615.09,"end":8615.45},{"text":"uncertainty","start":8615.45,"end":8616.29},{"text":"when","start":8616.77,"end":8617.09},{"text":"classifying","start":8617.09,"end":8617.77},{"text":"cross","start":8617.77,"end":8618.13},{"text":"border","start":8618.13,"end":8618.53},{"text":"transactions.","start":8618.69,"end":8619.49}]},{"text":"Such ambiguity undermines the predictability and administrative workability of the treaty rules.","start":8620.37,"end":8625.57,"topics":[],"words":[{"text":"Such","start":8620.37,"end":8620.73},{"text":"ambiguity","start":8620.73,"end":8621.37},{"text":"undermines","start":8621.37,"end":8621.97},{"text":"the","start":8621.97,"end":8622.17},{"text":"predictability","start":8622.17,"end":8622.77},{"text":"and","start":8623.01,"end":8623.29},{"text":"administrative","start":8623.29,"end":8623.89},{"text":"workability","start":8623.89,"end":8624.45},{"text":"of","start":8624.45,"end":8624.69},{"text":"the","start":8624.69,"end":8624.81},{"text":"treaty","start":8624.81,"end":8625.21},{"text":"rules.","start":8625.21,"end":8625.57}]}]},{"sentences":[{"text":"We also need to realize that the current sourcing rules often link taxation to where the service is performed or where the service provider is located, or where the payment is made as consideration of services.","start":8628.05,"end":8640.46,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"We","start":8628.05,"end":8628.33},{"text":"also","start":8628.33,"end":8628.57},{"text":"need","start":8628.57,"end":8628.85},{"text":"to","start":8628.85,"end":8629.13},{"text":"realize","start":8629.13,"end":8629.69},{"text":"that","start":8629.69,"end":8629.85},{"text":"the","start":8629.85,"end":8630.01},{"text":"current","start":8630.01,"end":8630.29},{"text":"sourcing","start":8630.29,"end":8630.81},{"text":"rules","start":8630.81,"end":8631.13},{"text":"often","start":8631.13,"end":8631.45},{"text":"link","start":8631.45,"end":8631.81},{"text":"taxation","start":8631.81,"end":8632.33},{"text":"to","start":8632.33,"end":8632.61},{"text":"where","start":8632.61,"end":8632.85},{"text":"the","start":8632.85,"end":8633.05},{"text":"service","start":8633.05,"end":8633.29},{"text":"is","start":8633.29,"end":8633.57},{"text":"performed","start":8633.57,"end":8634.29},{"text":"or","start":8634.69,"end":8635.01},{"text":"where","start":8635.01,"end":8635.21},{"text":"the","start":8635.21,"end":8635.37},{"text":"service","start":8635.37,"end":8635.65},{"text":"provider","start":8635.65,"end":8636.17},{"text":"is","start":8636.17,"end":8636.37},{"text":"located,","start":8636.37,"end":8636.85},{"text":"or","start":8637.74,"end":8637.9},{"text":"where","start":8637.9,"end":8638.14},{"text":"the","start":8638.14,"end":8638.34},{"text":"payment","start":8638.34,"end":8638.7},{"text":"is","start":8638.7,"end":8638.9},{"text":"made","start":8638.9,"end":8639.06},{"text":"as","start":8639.06,"end":8639.3},{"text":"consideration","start":8639.3,"end":8639.9},{"text":"of","start":8639.9,"end":8640.14},{"text":"services.","start":8640.14,"end":8640.46}]},{"text":"However, it is important to consider here that digital services may also derive substantial value from the jurisdiction where users are located, that is the demand side, even if no service is performed there in the traditional sense, and this is what could be perceived in the slides which were part of the technical discussion.","start":8641.58,"end":8661.9,"topics":[],"words":[{"text":"However,","start":8641.58,"end":8641.94},{"text":"it","start":8641.94,"end":8642.18},{"text":"is","start":8642.18,"end":8642.34},{"text":"important","start":8642.34,"end":8642.62},{"text":"to","start":8642.62,"end":8642.94},{"text":"consider","start":8642.94,"end":8643.26},{"text":"here","start":8643.42,"end":8643.78},{"text":"that","start":8643.78,"end":8644.02},{"text":"digital","start":8644.02,"end":8644.3},{"text":"services","start":8644.38,"end":8644.78},{"text":"may","start":8644.78,"end":8645.14},{"text":"also","start":8645.14,"end":8645.46},{"text":"derive","start":8645.46,"end":8645.98},{"text":"substantial","start":8646.46,"end":8647.26},{"text":"value","start":8647.26,"end":8647.54},{"text":"from","start":8647.54,"end":8647.78},{"text":"the","start":8647.78,"end":8647.94},{"text":"jurisdiction","start":8647.94,"end":8648.5},{"text":"where","start":8648.5,"end":8648.7},{"text":"users","start":8648.7,"end":8649.22},{"text":"are","start":8649.22,"end":8649.38},{"text":"located,","start":8649.38,"end":8649.9},{"text":"that","start":8650.46,"end":8650.7},{"text":"is","start":8650.7,"end":8650.82},{"text":"the","start":8650.82,"end":8650.98},{"text":"demand","start":8650.98,"end":8651.26},{"text":"side,","start":8651.26,"end":8651.62},{"text":"even","start":8651.62,"end":8651.86},{"text":"if","start":8651.86,"end":8652.06},{"text":"no","start":8652.06,"end":8652.3},{"text":"service","start":8652.3,"end":8652.58},{"text":"is","start":8652.58,"end":8652.9},{"text":"performed","start":8652.9,"end":8653.58},{"text":"there","start":8653.58,"end":8653.78},{"text":"in","start":8653.78,"end":8653.94},{"text":"the","start":8653.94,"end":8654.1},{"text":"traditional","start":8654.1,"end":8654.62},{"text":"sense,","start":8654.62,"end":8655.02},{"text":"and","start":8656.06,"end":8656.34},{"text":"this","start":8656.34,"end":8656.5},{"text":"is","start":8656.5,"end":8656.74},{"text":"what","start":8656.74,"end":8657.06},{"text":"could","start":8657.06,"end":8657.3},{"text":"be","start":8657.3,"end":8657.58},{"text":"perceived","start":8657.9,"end":8658.5},{"text":"in","start":8658.5,"end":8658.74},{"text":"the","start":8658.74,"end":8658.98},{"text":"slides","start":8658.98,"end":8659.42},{"text":"which","start":8659.42,"end":8659.66},{"text":"were","start":8659.66,"end":8659.98},{"text":"part","start":8660.22,"end":8660.54},{"text":"of","start":8660.54,"end":8660.7},{"text":"the","start":8660.7,"end":8660.82},{"text":"technical","start":8660.82,"end":8661.26},{"text":"discussion.","start":8661.26,"end":8661.9}]},{"text":"There is a growing importance of user participation, data contribution and network effects in value creation.","start":8662.95,"end":8668.31,"topics":[],"words":[{"text":"There","start":8662.95,"end":8663.07},{"text":"is","start":8663.07,"end":8663.23},{"text":"a","start":8663.23,"end":8663.39},{"text":"growing","start":8663.39,"end":8663.71},{"text":"importance","start":8663.71,"end":8664.11},{"text":"of","start":8664.11,"end":8664.31},{"text":"user","start":8664.31,"end":8664.71},{"text":"participation,","start":8664.71,"end":8665.39},{"text":"data","start":8665.39,"end":8665.75},{"text":"contribution","start":8665.75,"end":8666.31},{"text":"and","start":8666.31,"end":8666.55},{"text":"network","start":8666.55,"end":8666.83},{"text":"effects","start":8666.83,"end":8667.31},{"text":"in","start":8667.31,"end":8667.47},{"text":"value","start":8667.47,"end":8667.71},{"text":"creation.","start":8667.71,"end":8668.31}]},{"text":"However, the economic activities performed by the entities providing the digital services may not be discounted.","start":8669.11,"end":8676.87,"topics":[],"words":[{"text":"However,","start":8669.11,"end":8669.47},{"text":"the","start":8669.47,"end":8669.75},{"text":"economic","start":8669.75,"end":8670.07},{"text":"activities","start":8670.15,"end":8670.79},{"text":"performed","start":8670.95,"end":8671.55},{"text":"by","start":8671.55,"end":8671.71},{"text":"the","start":8671.71,"end":8671.95},{"text":"entities","start":8671.95,"end":8672.47},{"text":"providing","start":8673.99,"end":8674.51},{"text":"the","start":8674.51,"end":8674.75},{"text":"digital","start":8674.75,"end":8675.03},{"text":"services","start":8675.03,"end":8675.43},{"text":"may","start":8675.51,"end":8675.79},{"text":"not","start":8675.79,"end":8675.95},{"text":"be","start":8675.95,"end":8676.15},{"text":"discounted.","start":8676.15,"end":8676.87}]},{"text":"A more modern approach would focus on economic activity and value creation while balancing the significance of economic activities performed by various entities in the value chain to enable fair allocation of taxing rights among jurisdictions.","start":8677.43,"end":8692.89,"topics":[],"words":[{"text":"A","start":8677.43,"end":8677.71},{"text":"more","start":8677.71,"end":8677.99},{"text":"modern","start":8677.99,"end":8678.47},{"text":"approach","start":8678.47,"end":8678.789},{"text":"would","start":8678.789,"end":8679.11},{"text":"focus","start":8679.11,"end":8679.39},{"text":"on","start":8679.39,"end":8679.67},{"text":"economic","start":8679.67,"end":8679.99},{"text":"activity","start":8680.07,"end":8680.63},{"text":"and","start":8680.63,"end":8680.87},{"text":"value","start":8680.87,"end":8681.15},{"text":"creation","start":8681.15,"end":8681.75},{"text":"while","start":8682.23,"end":8682.59},{"text":"balancing","start":8682.59,"end":8683.27},{"text":"the","start":8683.67,"end":8684.03},{"text":"significance","start":8684.03,"end":8684.63},{"text":"of","start":8684.63,"end":8684.87},{"text":"economic","start":8684.87,"end":8685.19},{"text":"activities","start":8685.35,"end":8685.99},{"text":"performed","start":8686.71,"end":8687.19},{"text":"by","start":8687.19,"end":8687.35},{"text":"various","start":8687.35,"end":8687.71},{"text":"entities","start":8687.71,"end":8688.11},{"text":"in","start":8688.11,"end":8688.35},{"text":"the","start":8688.35,"end":8688.51},{"text":"value","start":8688.51,"end":8688.79},{"text":"chain","start":8688.87,"end":8689.35},{"text":"to","start":8689.69,"end":8689.81},{"text":"enable","start":8689.81,"end":8690.13},{"text":"fair","start":8690.13,"end":8690.41},{"text":"allocation","start":8690.41,"end":8690.93},{"text":"of","start":8690.93,"end":8691.09},{"text":"taxing","start":8691.09,"end":8691.53},{"text":"rights","start":8691.53,"end":8691.77},{"text":"among","start":8691.77,"end":8692.05},{"text":"jurisdictions.","start":8692.05,"end":8692.89}]}]},{"sentences":[{"text":"And it is important the definitions laid down by the protocol reflect the importance of real economic substance and value creation to enable fair allocation of taxing rights amongst jurisdictions.","start":8694.09,"end":8708.33,"topics":[],"words":[{"text":"And","start":8694.09,"end":8694.37},{"text":"it","start":8694.37,"end":8694.53},{"text":"is","start":8694.53,"end":8694.73},{"text":"important","start":8694.73,"end":8695.05},{"text":"the","start":8695.13,"end":8695.41},{"text":"definitions","start":8695.41,"end":8696.01},{"text":"laid","start":8696.65,"end":8697.01},{"text":"down","start":8697.01,"end":8697.21},{"text":"by","start":8697.21,"end":8697.41},{"text":"the","start":8697.41,"end":8697.61},{"text":"protocol","start":8697.61,"end":8698.09},{"text":"reflect","start":8698.09,"end":8698.65},{"text":"the","start":8699.21,"end":8699.49},{"text":"importance","start":8699.49,"end":8700.09},{"text":"of","start":8700.09,"end":8700.49},{"text":"real","start":8700.97,"end":8701.33},{"text":"economic","start":8701.33,"end":8701.69},{"text":"substance","start":8701.77,"end":8702.49},{"text":"and","start":8703.13,"end":8703.49},{"text":"value","start":8703.49,"end":8703.81},{"text":"creation","start":8703.81,"end":8704.29},{"text":"to","start":8704.29,"end":8704.45},{"text":"enable","start":8704.45,"end":8704.89},{"text":"fair","start":8705.449,"end":8705.81},{"text":"allocation","start":8705.81,"end":8706.37},{"text":"of","start":8706.37,"end":8706.61},{"text":"taxing","start":8706.61,"end":8707.01},{"text":"rights","start":8707.01,"end":8707.21},{"text":"amongst","start":8707.21,"end":8707.57},{"text":"jurisdictions.","start":8707.57,"end":8708.33}]},{"text":"Thank you,","start":8709.21,"end":8709.85,"topics":[],"words":[{"text":"Thank","start":8709.21,"end":8709.57},{"text":"you,","start":8709.57,"end":8709.85}]}]}],"speaker":{"name":null,"affiliation":"IND","affiliation_full":"India","group":null,"function":"Representative"}},{"statement_number":82,"paragraphs":[{"sentences":[{"text":"Thank you distinguished representative of ataf.","start":8720.26,"end":8724.42,"topics":[],"words":[{"text":"Thank","start":8720.26,"end":8720.46},{"text":"you","start":8720.46,"end":8720.74},{"text":"distinguished","start":8722.5,"end":8723.26},{"text":"representative","start":8723.26,"end":8723.74},{"text":"of","start":8723.74,"end":8723.9},{"text":"ataf.","start":8723.9,"end":8724.42}]}]}],"speaker":{"name":"Liselott Kanna","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}},{"statement_number":83,"paragraphs":[{"sentences":[{"text":"Thank you Chair for giving us the floor.","start":8727.46,"end":8729.82,"topics":[],"words":[{"text":"Thank","start":8727.46,"end":8727.82},{"text":"you","start":8727.82,"end":8727.98},{"text":"Chair","start":8727.98,"end":8728.26},{"text":"for","start":8728.34,"end":8728.7},{"text":"giving","start":8728.7,"end":8729.06},{"text":"us","start":8729.06,"end":8729.26},{"text":"the","start":8729.26,"end":8729.42},{"text":"floor.","start":8729.42,"end":8729.82}]},{"text":"We want to appreciate the Chair and the colleagues for the very insightful issue notes developed and also for members for their comments.","start":8729.82,"end":8738.9,"topics":[],"words":[{"text":"We","start":8729.82,"end":8730.14},{"text":"want","start":8730.14,"end":8730.38},{"text":"to","start":8730.38,"end":8730.54},{"text":"appreciate","start":8730.54,"end":8731.019},{"text":"the","start":8731.019,"end":8731.259},{"text":"Chair","start":8731.259,"end":8731.42},{"text":"and","start":8731.42,"end":8731.58},{"text":"the","start":8731.58,"end":8731.74},{"text":"colleagues","start":8731.74,"end":8732.3},{"text":"for","start":8732.3,"end":8732.54},{"text":"the","start":8732.54,"end":8732.74},{"text":"very","start":8732.74,"end":8732.98},{"text":"insightful","start":8732.98,"end":8733.7},{"text":"issue","start":8733.7,"end":8734.1},{"text":"notes","start":8734.1,"end":8734.58},{"text":"developed","start":8734.58,"end":8735.38},{"text":"and","start":8735.86,"end":8736.18},{"text":"also","start":8736.18,"end":8736.46},{"text":"for","start":8736.46,"end":8736.74},{"text":"members","start":8736.74,"end":8737.06},{"text":"for","start":8737.3,"end":8737.7},{"text":"their","start":8738.26,"end":8738.58},{"text":"comments.","start":8738.58,"end":8738.9}]},{"text":"In this direction.","start":8738.98,"end":8740.02,"topics":[],"words":[{"text":"In","start":8738.98,"end":8739.22},{"text":"this","start":8739.22,"end":8739.42},{"text":"direction.","start":8739.42,"end":8740.02}]},{"text":"We want to identify also with the comments made by Kenya on behalf of the African group and before Kenya the comments made by Ghana on behalf of our members.","start":8740.91,"end":8752.51,"topics":[],"words":[{"text":"We","start":8740.91,"end":8741.15},{"text":"want","start":8741.39,"end":8741.71},{"text":"to","start":8741.71,"end":8741.91},{"text":"identify","start":8741.91,"end":8742.51},{"text":"also","start":8743.07,"end":8743.47},{"text":"with","start":8743.71,"end":8744.03},{"text":"the","start":8744.03,"end":8744.23},{"text":"comments","start":8744.23,"end":8744.51},{"text":"made","start":8744.83,"end":8745.15},{"text":"by","start":8745.15,"end":8745.39},{"text":"Kenya","start":8745.39,"end":8745.83},{"text":"on","start":8745.83,"end":8745.99},{"text":"behalf","start":8745.99,"end":8746.27},{"text":"of","start":8746.27,"end":8746.39},{"text":"the","start":8746.39,"end":8746.55},{"text":"African","start":8746.55,"end":8747.03},{"text":"group","start":8747.03,"end":8747.31},{"text":"and","start":8747.71,"end":8748.07},{"text":"before","start":8748.07,"end":8748.39},{"text":"Kenya","start":8748.39,"end":8748.87},{"text":"the","start":8748.87,"end":8749.03},{"text":"comments","start":8749.03,"end":8749.31},{"text":"made","start":8749.47,"end":8749.79},{"text":"by","start":8749.79,"end":8750.03},{"text":"Ghana","start":8750.03,"end":8750.67},{"text":"on","start":8750.99,"end":8751.27},{"text":"behalf","start":8751.27,"end":8751.59},{"text":"of","start":8751.59,"end":8751.79},{"text":"our","start":8751.79,"end":8752.11},{"text":"members.","start":8752.11,"end":8752.51}]},{"text":"Chair ATAF is happy to be part of this work stream and we want to emphasize that taxation of cross border services represents one of the greatest challenges for our members in this generation.","start":8753.63,"end":8768.46,"topics":[],"words":[{"text":"Chair","start":8753.63,"end":8754.03},{"text":"ATAF","start":8754.83,"end":8755.47},{"text":"is","start":8755.47,"end":8755.79},{"text":"happy","start":8755.79,"end":8756.15},{"text":"to","start":8756.15,"end":8756.31},{"text":"be","start":8756.31,"end":8756.59},{"text":"part","start":8756.59,"end":8756.909},{"text":"of","start":8756.909,"end":8757.15},{"text":"this","start":8757.15,"end":8757.43},{"text":"work","start":8757.43,"end":8757.71},{"text":"stream","start":8757.71,"end":8758.19},{"text":"and","start":8758.19,"end":8758.59},{"text":"we","start":8758.59,"end":8758.99},{"text":"want","start":8759.15,"end":8759.47},{"text":"to","start":8759.47,"end":8759.67},{"text":"emphasize","start":8759.67,"end":8760.27},{"text":"that","start":8760.91,"end":8761.23},{"text":"taxation","start":8761.23,"end":8761.79},{"text":"of","start":8761.79,"end":8761.99},{"text":"cross","start":8761.99,"end":8762.27},{"text":"border","start":8762.27,"end":8762.59},{"text":"services","start":8762.59,"end":8762.91},{"text":"represents","start":8763.15,"end":8763.83},{"text":"one","start":8763.83,"end":8763.99},{"text":"of","start":8763.99,"end":8764.11},{"text":"the","start":8764.11,"end":8764.23},{"text":"greatest","start":8764.23,"end":8764.67},{"text":"challenges","start":8764.67,"end":8765.39},{"text":"for","start":8765.55,"end":8765.83},{"text":"our","start":8765.83,"end":8766.07},{"text":"members","start":8766.07,"end":8766.43},{"text":"in","start":8767.34,"end":8767.5},{"text":"this","start":8767.5,"end":8767.78},{"text":"generation.","start":8767.78,"end":8768.46}]}]},{"sentences":[{"text":"We also believe that effective taxation of cross border services will lead to significant availability of funds for development in our jurisdictions.","start":8769.1,"end":8779.42,"topics":[],"words":[{"text":"We","start":8769.1,"end":8769.46},{"text":"also","start":8769.46,"end":8769.82},{"text":"believe","start":8769.82,"end":8770.22},{"text":"that","start":8771.1,"end":8771.5},{"text":"effective","start":8771.5,"end":8772.06},{"text":"taxation","start":8772.06,"end":8772.54},{"text":"of","start":8772.54,"end":8772.74},{"text":"cross","start":8772.74,"end":8772.98},{"text":"border","start":8772.98,"end":8773.38},{"text":"services","start":8773.38,"end":8773.74},{"text":"will","start":8773.9,"end":8774.22},{"text":"lead","start":8774.22,"end":8774.46},{"text":"to","start":8774.46,"end":8774.74},{"text":"significant","start":8774.74,"end":8775.1},{"text":"availability","start":8776.06,"end":8776.7},{"text":"of","start":8776.7,"end":8776.98},{"text":"funds","start":8776.98,"end":8777.38},{"text":"for","start":8777.38,"end":8777.54},{"text":"development","start":8777.54,"end":8777.82},{"text":"in","start":8778.14,"end":8778.46},{"text":"our","start":8778.46,"end":8778.7},{"text":"jurisdictions.","start":8778.7,"end":8779.42}]},{"text":"To this extent we note the use of intra group services in shifting profit from our jurisdiction to other jurisdictions and also the significant role it plays in illicit financial flow.","start":8780.06,"end":8792.89,"topics":[],"words":[{"text":"To","start":8780.06,"end":8780.34},{"text":"this","start":8780.34,"end":8780.54},{"text":"extent","start":8780.54,"end":8781.02},{"text":"we","start":8781.02,"end":8781.34},{"text":"note","start":8781.58,"end":8782.02},{"text":"the","start":8782.02,"end":8782.22},{"text":"use","start":8782.22,"end":8782.42},{"text":"of","start":8782.42,"end":8782.699},{"text":"intra","start":8782.699,"end":8783.179},{"text":"group","start":8783.42,"end":8783.78},{"text":"services","start":8783.78,"end":8784.14},{"text":"in","start":8785.1,"end":8785.42},{"text":"shifting","start":8785.42,"end":8785.9},{"text":"profit","start":8785.9,"end":8786.38},{"text":"from","start":8786.38,"end":8786.62},{"text":"our","start":8786.62,"end":8786.86},{"text":"jurisdiction","start":8786.86,"end":8787.5},{"text":"to","start":8787.5,"end":8787.74},{"text":"other","start":8787.74,"end":8788.02},{"text":"jurisdictions","start":8788.02,"end":8788.86},{"text":"and","start":8788.86,"end":8789.22},{"text":"also","start":8789.22,"end":8789.5},{"text":"the","start":8789.5,"end":8789.74},{"text":"significant","start":8789.74,"end":8790.06},{"text":"role","start":8790.22,"end":8790.5},{"text":"it","start":8790.5,"end":8790.74},{"text":"plays","start":8790.74,"end":8791.18},{"text":"in","start":8791.34,"end":8791.62},{"text":"illicit","start":8791.62,"end":8792.18},{"text":"financial","start":8792.18,"end":8792.54},{"text":"flow.","start":8792.62,"end":8792.89}]},{"text":"We appreciate members for rightfully recognizing that the extant rules for taxation of services does not lead for effective taxation of cross border services.","start":8794.08,"end":8804.56,"topics":[],"words":[{"text":"We","start":8794.08,"end":8794.24},{"text":"appreciate","start":8794.24,"end":8794.84},{"text":"members","start":8794.84,"end":8795.2},{"text":"for","start":8795.36,"end":8795.76},{"text":"rightfully","start":8795.76,"end":8796.36},{"text":"recognizing","start":8796.36,"end":8797.12},{"text":"that","start":8797.68,"end":8798},{"text":"the","start":8798,"end":8798.24},{"text":"extant","start":8798.24,"end":8798.8},{"text":"rules","start":8798.8,"end":8799.28},{"text":"for","start":8799.44,"end":8799.76},{"text":"taxation","start":8799.76,"end":8800.36},{"text":"of","start":8800.36,"end":8800.6},{"text":"services","start":8800.6,"end":8800.88},{"text":"does","start":8801.04,"end":8801.4},{"text":"not","start":8801.4,"end":8801.68},{"text":"lead","start":8801.68,"end":8801.96},{"text":"for","start":8801.96,"end":8802.2},{"text":"effective","start":8802.2,"end":8802.72},{"text":"taxation","start":8802.72,"end":8803.28},{"text":"of","start":8803.28,"end":8803.52},{"text":"cross","start":8803.52,"end":8803.8},{"text":"border","start":8803.8,"end":8804.2},{"text":"services.","start":8804.2,"end":8804.56}]},{"text":"And in that sense Chair we are calling for the work stream to ensure that the scope of this work is broad enough to cover both traditional services and digital services.","start":8805.28,"end":8815.28,"topics":[],"words":[{"text":"And","start":8805.28,"end":8805.56},{"text":"in","start":8805.56,"end":8805.72},{"text":"that","start":8805.72,"end":8805.92},{"text":"sense","start":8805.92,"end":8806.28},{"text":"Chair","start":8806.28,"end":8806.6},{"text":"we","start":8806.6,"end":8806.84},{"text":"are","start":8806.84,"end":8807.04},{"text":"calling","start":8807.04,"end":8807.4},{"text":"for","start":8807.4,"end":8807.64},{"text":"the","start":8807.64,"end":8807.8},{"text":"work","start":8807.8,"end":8808.04},{"text":"stream","start":8808.04,"end":8808.44},{"text":"to","start":8808.44,"end":8808.6},{"text":"ensure","start":8808.6,"end":8808.88},{"text":"that","start":8809.52,"end":8809.8},{"text":"the","start":8809.8,"end":8809.96},{"text":"scope","start":8809.96,"end":8810.28},{"text":"of","start":8810.28,"end":8810.48},{"text":"this","start":8810.48,"end":8810.72},{"text":"work","start":8810.72,"end":8810.96},{"text":"is","start":8810.96,"end":8811.2},{"text":"broad","start":8811.2,"end":8811.48},{"text":"enough","start":8811.48,"end":8811.76},{"text":"to","start":8811.76,"end":8811.96},{"text":"cover","start":8811.96,"end":8812.24},{"text":"both","start":8812.24,"end":8812.56},{"text":"traditional","start":8812.56,"end":8813.2},{"text":"services","start":8813.2,"end":8813.52},{"text":"and","start":8813.92,"end":8814.28},{"text":"digital","start":8814.28,"end":8814.64},{"text":"services.","start":8814.88,"end":8815.28}]},{"text":"Within that sculpture we want a situation where focus is place on taxation of income and other as against other elements or rules which may not really be relating to taxation of income or its equivalent.","start":8816.4,"end":8834.46,"topics":[],"words":[{"text":"Within","start":8816.4,"end":8816.8},{"text":"that","start":8816.8,"end":8817.08},{"text":"sculpture","start":8817.08,"end":8817.68},{"text":"we","start":8817.68,"end":8818},{"text":"want","start":8818.4,"end":8818.76},{"text":"a","start":8818.76,"end":8819},{"text":"situation","start":8819,"end":8819.44},{"text":"where","start":8819.52,"end":8819.84},{"text":"focus","start":8819.84,"end":8820.12},{"text":"is","start":8820.12,"end":8820.48},{"text":"place","start":8820.7,"end":8820.94},{"text":"on","start":8820.94,"end":8821.34},{"text":"taxation","start":8821.58,"end":8822.18},{"text":"of","start":8822.18,"end":8822.46},{"text":"income","start":8822.46,"end":8823.02},{"text":"and","start":8823.82,"end":8824.22},{"text":"other","start":8824.7,"end":8825.1},{"text":"as","start":8825.66,"end":8826.02},{"text":"against","start":8826.02,"end":8826.38},{"text":"other","start":8826.86,"end":8827.26},{"text":"elements","start":8827.34,"end":8827.9},{"text":"or","start":8828.22,"end":8828.58},{"text":"rules","start":8828.58,"end":8829.02},{"text":"which","start":8829.02,"end":8829.42},{"text":"may","start":8829.9,"end":8830.26},{"text":"not","start":8830.26,"end":8830.58},{"text":"really","start":8830.58,"end":8830.9},{"text":"be","start":8830.9,"end":8831.26},{"text":"relating","start":8831.5,"end":8831.98},{"text":"to","start":8831.98,"end":8832.18},{"text":"taxation","start":8832.18,"end":8832.7},{"text":"of","start":8832.7,"end":8832.94},{"text":"income","start":8832.94,"end":8833.34},{"text":"or","start":8833.34,"end":8833.54},{"text":"its","start":8833.54,"end":8833.74},{"text":"equivalent.","start":8833.74,"end":8834.46}]}]},{"sentences":[{"text":"And in that sense Chair we highlight specifically digital service taxes, especially some designs which seem to mirror indirect taxes as against income taxation.","start":8834.86,"end":8845.1,"topics":[{"key":"digital-services-taxes","label":"Digital Services Taxes","description":"Consideration of unilateral DST regimes, including respect for countries’ rights to impose them, potential credit mechanisms, and their role relative to future multilateral solutions. Views highlighted risks of distortive sector-specific taxes and the need for coherence."}],"words":[{"text":"And","start":8834.86,"end":8835.14},{"text":"in","start":8835.14,"end":8835.3},{"text":"that","start":8835.3,"end":8835.5},{"text":"sense","start":8835.5,"end":8835.82},{"text":"Chair","start":8835.82,"end":8836.06},{"text":"we","start":8836.06,"end":8836.38},{"text":"highlight","start":8836.38,"end":8836.899},{"text":"specifically","start":8836.899,"end":8837.54},{"text":"digital","start":8837.54,"end":8837.9},{"text":"service","start":8837.98,"end":8838.38},{"text":"taxes,","start":8838.38,"end":8838.98},{"text":"especially","start":8838.98,"end":8839.34},{"text":"some","start":8839.58,"end":8839.9},{"text":"designs","start":8839.9,"end":8840.54},{"text":"which","start":8840.7,"end":8841.06},{"text":"seem","start":8841.06,"end":8841.34},{"text":"to","start":8841.34,"end":8841.54},{"text":"mirror","start":8841.54,"end":8841.94},{"text":"indirect","start":8841.94,"end":8842.38},{"text":"taxes","start":8842.38,"end":8843.02},{"text":"as","start":8843.18,"end":8843.5},{"text":"against","start":8843.5,"end":8843.82},{"text":"income","start":8843.98,"end":8844.5},{"text":"taxation.","start":8844.5,"end":8845.1}]},{"text":"Chair will also work wants that effort be made within the rule to one enhance the extant rules which works and when we say that we referencing in particular withholding taxes complaint has been made as that it could lead to over taxation.","start":8845.82,"end":8864.18,"topics":[],"words":[{"text":"Chair","start":8845.82,"end":8846.22},{"text":"will","start":8846.62,"end":8846.98},{"text":"also","start":8846.98,"end":8847.34},{"text":"work","start":8847.42,"end":8847.67},{"text":"wants","start":8847.82,"end":8848.3},{"text":"that","start":8848.54,"end":8848.9},{"text":"effort","start":8848.9,"end":8849.38},{"text":"be","start":8849.38,"end":8849.7},{"text":"made","start":8849.7,"end":8850.06},{"text":"within","start":8850.54,"end":8850.94},{"text":"the","start":8850.94,"end":8851.26},{"text":"rule","start":8851.26,"end":8851.66},{"text":"to","start":8851.9,"end":8852.3},{"text":"one","start":8852.54,"end":8852.94},{"text":"enhance","start":8853.02,"end":8853.66},{"text":"the","start":8853.82,"end":8854.18},{"text":"extant","start":8854.18,"end":8854.66},{"text":"rules","start":8854.66,"end":8855.06},{"text":"which","start":8855.06,"end":8855.34},{"text":"works","start":8855.34,"end":8855.98},{"text":"and","start":8856.14,"end":8856.46},{"text":"when","start":8856.46,"end":8856.66},{"text":"we","start":8856.66,"end":8856.86},{"text":"say","start":8856.86,"end":8857.06},{"text":"that","start":8857.06,"end":8857.3},{"text":"we","start":8857.3,"end":8857.58},{"text":"referencing","start":8857.58,"end":8858.18},{"text":"in","start":8858.18,"end":8858.42},{"text":"particular","start":8858.42,"end":8858.7},{"text":"withholding","start":8858.78,"end":8859.54},{"text":"taxes","start":8859.54,"end":8860.06},{"text":"complaint","start":8860.78,"end":8861.46},{"text":"has","start":8861.46,"end":8861.62},{"text":"been","start":8861.62,"end":8861.78},{"text":"made","start":8861.78,"end":8861.98},{"text":"as","start":8861.98,"end":8862.3},{"text":"that","start":8862.38,"end":8862.7},{"text":"it","start":8862.7,"end":8862.86},{"text":"could","start":8862.86,"end":8863.02},{"text":"lead","start":8863.02,"end":8863.22},{"text":"to","start":8863.22,"end":8863.34},{"text":"over","start":8863.34,"end":8863.54},{"text":"taxation.","start":8863.54,"end":8864.18}]},{"text":"How do we make that work more effectively for everyone and in the other sense for the places where it does not work?","start":8864.18,"end":8871.3,"topics":[],"words":[{"text":"How","start":8864.18,"end":8864.42},{"text":"do","start":8864.42,"end":8864.54},{"text":"we","start":8864.54,"end":8864.7},{"text":"make","start":8864.7,"end":8864.9},{"text":"that","start":8864.9,"end":8865.14},{"text":"work","start":8865.14,"end":8865.5},{"text":"more","start":8865.66,"end":8865.98},{"text":"effectively","start":8865.98,"end":8866.5},{"text":"for","start":8866.5,"end":8866.78},{"text":"everyone","start":8866.78,"end":8867.1},{"text":"and","start":8867.74,"end":8868.02},{"text":"in","start":8868.02,"end":8868.18},{"text":"the","start":8868.18,"end":8868.34},{"text":"other","start":8868.34,"end":8868.58},{"text":"sense","start":8868.58,"end":8868.98},{"text":"for","start":8868.98,"end":8869.26},{"text":"the","start":8869.26,"end":8869.5},{"text":"places","start":8869.5,"end":8870.02},{"text":"where","start":8870.02,"end":8870.3},{"text":"it","start":8870.3,"end":8870.54},{"text":"does","start":8870.54,"end":8870.74},{"text":"not","start":8870.74,"end":8870.98},{"text":"work?","start":8870.98,"end":8871.3}]},{"text":"What rule must be developed.","start":8871.3,"end":8872.94,"topics":[],"words":[{"text":"What","start":8871.3,"end":8871.58},{"text":"rule","start":8871.58,"end":8871.94},{"text":"must","start":8871.94,"end":8872.14},{"text":"be","start":8872.14,"end":8872.34},{"text":"developed.","start":8872.34,"end":8872.94}]},{"text":"How do we ensure that there's new nexus for taxation of digital services nexus that may be based on agreeable baselines?","start":8873.99,"end":8882.95,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"How","start":8873.99,"end":8874.11},{"text":"do","start":8874.11,"end":8874.27},{"text":"we","start":8874.27,"end":8874.51},{"text":"ensure","start":8874.51,"end":8874.87},{"text":"that","start":8875.03,"end":8875.31},{"text":"there's","start":8875.31,"end":8875.59},{"text":"new","start":8875.59,"end":8875.75},{"text":"nexus","start":8875.75,"end":8876.31},{"text":"for","start":8876.55,"end":8876.83},{"text":"taxation","start":8876.83,"end":8877.35},{"text":"of","start":8877.35,"end":8877.55},{"text":"digital","start":8877.55,"end":8877.83},{"text":"services","start":8877.99,"end":8878.39},{"text":"nexus","start":8878.95,"end":8879.59},{"text":"that","start":8879.83,"end":8880.15},{"text":"may","start":8880.15,"end":8880.35},{"text":"be","start":8880.35,"end":8880.51},{"text":"based","start":8880.51,"end":8880.75},{"text":"on","start":8880.75,"end":8881.11},{"text":"agreeable","start":8881.11,"end":8881.83},{"text":"baselines?","start":8882.15,"end":8882.95}]}]},{"sentences":[{"text":"We have some rules like significant economic presence which could be considered but we are also calling for members to maintain broad mind with respect to the design and element of this taxation.","start":8883.27,"end":8895.91,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."}],"words":[{"text":"We","start":8883.27,"end":8883.59},{"text":"have","start":8883.59,"end":8883.79},{"text":"some","start":8883.79,"end":8883.99},{"text":"rules","start":8883.99,"end":8884.31},{"text":"like","start":8884.31,"end":8884.51},{"text":"significant","start":8884.51,"end":8884.79},{"text":"economic","start":8885.03,"end":8885.43},{"text":"presence","start":8885.51,"end":8886.03},{"text":"which","start":8886.03,"end":8886.39},{"text":"could","start":8886.39,"end":8886.67},{"text":"be","start":8886.67,"end":8886.83},{"text":"considered","start":8886.83,"end":8887.51},{"text":"but","start":8887.67,"end":8888.07},{"text":"we","start":8888.31,"end":8888.63},{"text":"are","start":8888.63,"end":8888.87},{"text":"also","start":8888.87,"end":8889.19},{"text":"calling","start":8889.19,"end":8889.63},{"text":"for","start":8889.63,"end":8889.91},{"text":"members","start":8889.91,"end":8890.23},{"text":"to","start":8890.23,"end":8890.51},{"text":"maintain","start":8890.51,"end":8890.87},{"text":"broad","start":8890.95,"end":8891.35},{"text":"mind","start":8891.35,"end":8891.75},{"text":"with","start":8892.15,"end":8892.51},{"text":"respect","start":8892.51,"end":8892.87},{"text":"to","start":8893.03,"end":8893.31},{"text":"the","start":8893.31,"end":8893.47},{"text":"design","start":8893.47,"end":8893.75},{"text":"and","start":8893.99,"end":8894.35},{"text":"element","start":8894.35,"end":8894.83},{"text":"of","start":8894.83,"end":8895.07},{"text":"this","start":8895.07,"end":8895.27},{"text":"taxation.","start":8895.27,"end":8895.91}]},{"text":"And in that sense we are emphasizing that whatever solution that must be arrived by the committee or the work stream should include some treaty based solutions which must deal with the fiscal nexus as requirement for taxation of services.","start":8896.39,"end":8913.84,"topics":[{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."},{"key":"treaty-compatibility","label":"Compatibility with Existing Tax Treaties","description":"Ensuring new protocols complement and coordinate with existing bilateral treaties and international models (e.g., UN Model Articles 12A/12B/12C) and considering multilateral instruments to update outdated treaty provisions. Delegations stressed avoiding fragmentation and maintaining stability."}],"words":[{"text":"And","start":8896.39,"end":8896.67},{"text":"in","start":8896.67,"end":8896.83},{"text":"that","start":8896.83,"end":8897.07},{"text":"sense","start":8897.07,"end":8897.51},{"text":"we","start":8897.51,"end":8897.79},{"text":"are","start":8897.79,"end":8898.15},{"text":"emphasizing","start":8898.31,"end":8899.19},{"text":"that","start":8899.68,"end":8899.84},{"text":"whatever","start":8899.84,"end":8900.32},{"text":"solution","start":8900.32,"end":8900.84},{"text":"that","start":8900.84,"end":8901.08},{"text":"must","start":8901.08,"end":8901.28},{"text":"be","start":8901.28,"end":8901.48},{"text":"arrived","start":8901.48,"end":8902},{"text":"by","start":8902.48,"end":8902.8},{"text":"the","start":8902.8,"end":8903.04},{"text":"committee","start":8903.04,"end":8903.36},{"text":"or","start":8903.36,"end":8903.64},{"text":"the","start":8903.64,"end":8903.8},{"text":"work","start":8903.8,"end":8904},{"text":"stream","start":8904,"end":8904.48},{"text":"should","start":8904.64,"end":8905},{"text":"include","start":8905,"end":8905.36},{"text":"some","start":8905.84,"end":8906.16},{"text":"treaty","start":8906.16,"end":8906.6},{"text":"based","start":8906.6,"end":8906.84},{"text":"solutions","start":8906.84,"end":8907.36},{"text":"which","start":8907.68,"end":8908.08},{"text":"must","start":8908.4,"end":8908.72},{"text":"deal","start":8908.72,"end":8909.04},{"text":"with","start":8909.2,"end":8909.6},{"text":"the","start":8910.64,"end":8910.96},{"text":"fiscal","start":8910.96,"end":8911.36},{"text":"nexus","start":8911.36,"end":8911.84},{"text":"as","start":8911.84,"end":8912.08},{"text":"requirement","start":8912.08,"end":8912.56},{"text":"for","start":8912.56,"end":8912.76},{"text":"taxation","start":8912.76,"end":8913.32},{"text":"of","start":8913.32,"end":8913.56},{"text":"services.","start":8913.56,"end":8913.84}]},{"text":"We will also call for members to be bold and innovative in their approaches because this is an opportunity to right the existing wrongs.","start":8914.48,"end":8922.48,"topics":[],"words":[{"text":"We","start":8914.48,"end":8914.76},{"text":"will","start":8914.76,"end":8914.92},{"text":"also","start":8914.92,"end":8915.16},{"text":"call","start":8915.16,"end":8915.48},{"text":"for","start":8915.48,"end":8915.759},{"text":"members","start":8915.759,"end":8916.08},{"text":"to","start":8916.08,"end":8916.36},{"text":"be","start":8916.36,"end":8916.56},{"text":"bold","start":8916.56,"end":8916.96},{"text":"and","start":8917.04,"end":8917.44},{"text":"innovative","start":8917.44,"end":8918.08},{"text":"in","start":8918.08,"end":8918.28},{"text":"their","start":8918.28,"end":8918.52},{"text":"approaches","start":8918.52,"end":8919.12},{"text":"because","start":8919.12,"end":8919.44},{"text":"this","start":8919.44,"end":8919.72},{"text":"is","start":8919.72,"end":8919.92},{"text":"an","start":8919.92,"end":8920.12},{"text":"opportunity","start":8920.12,"end":8920.72},{"text":"to","start":8920.72,"end":8920.96},{"text":"right","start":8920.96,"end":8921.24},{"text":"the","start":8921.24,"end":8921.48},{"text":"existing","start":8921.48,"end":8921.92},{"text":"wrongs.","start":8921.92,"end":8922.48}]},{"text":"If we need to revisit the transfer pricing rules which have been highlighted by members as problem in terms of finding comparability and other data related problems, we should visit it if we need to develop as part of the deliverable of these work streams an FTI inspired instrument which will amend existing treaties and ensure that services are taxed effectively.","start":8922.64,"end":8946.06,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."},{"key":"treaty-compatibility","label":"Compatibility with Existing Tax Treaties","description":"Ensuring new protocols complement and coordinate with existing bilateral treaties and international models (e.g., UN Model Articles 12A/12B/12C) and considering multilateral instruments to update outdated treaty provisions. Delegations stressed avoiding fragmentation and maintaining stability."}],"words":[{"text":"If","start":8922.64,"end":8922.92},{"text":"we","start":8922.92,"end":8923.08},{"text":"need","start":8923.08,"end":8923.24},{"text":"to","start":8923.24,"end":8923.44},{"text":"revisit","start":8923.44,"end":8923.96},{"text":"the","start":8923.96,"end":8924.12},{"text":"transfer","start":8924.12,"end":8924.52},{"text":"pricing","start":8924.52,"end":8924.96},{"text":"rules","start":8924.96,"end":8925.36},{"text":"which","start":8925.5,"end":8925.62},{"text":"have","start":8925.62,"end":8925.78},{"text":"been","start":8925.78,"end":8925.94},{"text":"highlighted","start":8925.94,"end":8926.54},{"text":"by","start":8926.62,"end":8926.98},{"text":"members","start":8926.98,"end":8927.34},{"text":"as","start":8927.34,"end":8927.74},{"text":"problem","start":8927.74,"end":8928.14},{"text":"in","start":8928.3,"end":8928.58},{"text":"terms","start":8928.58,"end":8928.74},{"text":"of","start":8928.74,"end":8928.94},{"text":"finding","start":8928.94,"end":8929.38},{"text":"comparability","start":8929.38,"end":8930.06},{"text":"and","start":8930.54,"end":8930.9},{"text":"other","start":8930.9,"end":8931.18},{"text":"data","start":8931.18,"end":8931.5},{"text":"related","start":8931.5,"end":8931.9},{"text":"problems,","start":8932.06,"end":8932.78},{"text":"we","start":8932.78,"end":8933.1},{"text":"should","start":8933.1,"end":8933.38},{"text":"visit","start":8933.38,"end":8933.7},{"text":"it","start":8933.7,"end":8934.06},{"text":"if","start":8934.62,"end":8934.98},{"text":"we","start":8934.98,"end":8935.22},{"text":"need","start":8935.22,"end":8935.42},{"text":"to","start":8935.42,"end":8935.62},{"text":"develop","start":8935.62,"end":8935.9},{"text":"as","start":8935.98,"end":8936.3},{"text":"part","start":8936.3,"end":8936.54},{"text":"of","start":8936.54,"end":8936.74},{"text":"the","start":8936.74,"end":8936.9},{"text":"deliverable","start":8936.9,"end":8937.5},{"text":"of","start":8937.5,"end":8937.7},{"text":"these","start":8937.7,"end":8937.9},{"text":"work","start":8937.9,"end":8938.14},{"text":"streams","start":8938.14,"end":8938.78},{"text":"an","start":8939.34,"end":8939.62},{"text":"FTI","start":8939.62,"end":8940.38},{"text":"inspired","start":8940.38,"end":8940.94},{"text":"instrument","start":8940.94,"end":8941.5},{"text":"which","start":8941.66,"end":8941.98},{"text":"will","start":8941.98,"end":8942.18},{"text":"amend","start":8942.18,"end":8942.54},{"text":"existing","start":8942.54,"end":8943.02},{"text":"treaties","start":8943.02,"end":8943.58},{"text":"and","start":8943.66,"end":8943.98},{"text":"ensure","start":8943.98,"end":8944.26},{"text":"that","start":8944.26,"end":8944.54},{"text":"services","start":8944.54,"end":8944.86},{"text":"are","start":8944.86,"end":8945.14},{"text":"taxed","start":8945.14,"end":8945.54},{"text":"effectively.","start":8945.54,"end":8946.06}]},{"text":"We should not be scared to do that.","start":8946.46,"end":8948.38,"topics":[],"words":[{"text":"We","start":8946.46,"end":8946.78},{"text":"should","start":8946.78,"end":8947.02},{"text":"not","start":8947.02,"end":8947.22},{"text":"be","start":8947.22,"end":8947.38},{"text":"scared","start":8947.38,"end":8947.7},{"text":"to","start":8947.7,"end":8947.94},{"text":"do","start":8947.94,"end":8948.1},{"text":"that.","start":8948.1,"end":8948.38}]}]},{"sentences":[{"text":"Chair on those comments we want to members that we are here to work constructively with members to ensure that we reach a balanced and broadly acceptable rules for taxation of cross border services, especially in the context of digitalized and globalizing economy.","start":8948.94,"end":8968.2,"topics":[{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}],"words":[{"text":"Chair","start":8948.94,"end":8949.34},{"text":"on","start":8949.58,"end":8949.86},{"text":"those","start":8949.86,"end":8950.06},{"text":"comments","start":8950.06,"end":8950.38},{"text":"we","start":8950.54,"end":8950.9},{"text":"want","start":8950.9,"end":8951.14},{"text":"to","start":8951.14,"end":8951.42},{"text":"members","start":8953.32,"end":8953.56},{"text":"that","start":8953.88,"end":8954.2},{"text":"we","start":8954.2,"end":8954.4},{"text":"are","start":8954.4,"end":8954.56},{"text":"here","start":8954.56,"end":8954.76},{"text":"to","start":8954.76,"end":8955},{"text":"work","start":8955,"end":8955.24},{"text":"constructively","start":8955.24,"end":8955.88},{"text":"with","start":8955.88,"end":8956.16},{"text":"members","start":8956.16,"end":8956.52},{"text":"to","start":8956.92,"end":8957.2},{"text":"ensure","start":8957.2,"end":8957.48},{"text":"that","start":8957.56,"end":8957.88},{"text":"we","start":8957.88,"end":8958.08},{"text":"reach","start":8958.08,"end":8958.32},{"text":"a","start":8958.32,"end":8958.6},{"text":"balanced","start":8958.6,"end":8959.32},{"text":"and","start":8959.56,"end":8959.96},{"text":"broadly","start":8960.12,"end":8960.68},{"text":"acceptable","start":8960.68,"end":8961.36},{"text":"rules","start":8961.36,"end":8961.68},{"text":"for","start":8961.68,"end":8961.84},{"text":"taxation","start":8961.84,"end":8962.36},{"text":"of","start":8962.36,"end":8962.56},{"text":"cross","start":8962.56,"end":8962.8},{"text":"border","start":8962.8,"end":8963.2},{"text":"services,","start":8963.2,"end":8963.56},{"text":"especially","start":8964.04,"end":8964.44},{"text":"in","start":8964.6,"end":8964.84},{"text":"the","start":8964.84,"end":8964.96},{"text":"context","start":8964.96,"end":8965.4},{"text":"of","start":8965.4,"end":8965.64},{"text":"digitalized","start":8965.64,"end":8966.44},{"text":"and","start":8966.84,"end":8967.16},{"text":"globalizing","start":8967.16,"end":8967.88},{"text":"economy.","start":8967.88,"end":8968.2}]},{"text":"We thank you Chair.","start":8968.28,"end":8969.16,"topics":[],"words":[{"text":"We","start":8968.28,"end":8968.56},{"text":"thank","start":8968.56,"end":8968.76},{"text":"you","start":8968.76,"end":8968.88},{"text":"Chair.","start":8968.88,"end":8969.16}]}]}],"speaker":{"name":null,"affiliation":"ATAF","affiliation_full":"ATAF","group":null,"function":"Representative"}},{"statement_number":84,"paragraphs":[{"sentences":[{"text":"Thank you.","start":8970.76,"end":8971.4,"topics":[],"words":[{"text":"Thank","start":8970.76,"end":8971.12},{"text":"you.","start":8971.12,"end":8971.4}]},{"text":"Okay, so now we have some requests for the floor from Nigeria, Netherlands and UAE and we are left with just like couple of minutes to the end of this session and we will lose interpretation.","start":8972.44,"end":8986.96,"topics":[],"words":[{"text":"Okay,","start":8972.44,"end":8973.08},{"text":"so","start":8973.16,"end":8973.56},{"text":"now","start":8973.88,"end":8974.2},{"text":"we","start":8974.2,"end":8974.4},{"text":"have","start":8974.4,"end":8974.6},{"text":"some","start":8974.6,"end":8974.8},{"text":"requests","start":8974.8,"end":8975.2},{"text":"for","start":8975.2,"end":8975.36},{"text":"the","start":8975.36,"end":8975.56},{"text":"floor","start":8975.56,"end":8976.04},{"text":"from","start":8976.36,"end":8976.76},{"text":"Nigeria,","start":8976.92,"end":8977.64},{"text":"Netherlands","start":8978.48,"end":8979},{"text":"and","start":8979,"end":8979.2},{"text":"UAE","start":8979.2,"end":8979.84},{"text":"and","start":8980.8,"end":8981.16},{"text":"we","start":8981.16,"end":8981.48},{"text":"are","start":8981.48,"end":8981.76},{"text":"left","start":8981.76,"end":8982},{"text":"with","start":8982,"end":8982.32},{"text":"just","start":8982.32,"end":8982.64},{"text":"like","start":8982.64,"end":8982.88},{"text":"couple","start":8982.88,"end":8983.16},{"text":"of","start":8983.16,"end":8983.32},{"text":"minutes","start":8983.32,"end":8983.76},{"text":"to","start":8984.16,"end":8984.44},{"text":"the","start":8984.44,"end":8984.6},{"text":"end","start":8984.6,"end":8984.76},{"text":"of","start":8984.76,"end":8984.88},{"text":"this","start":8984.88,"end":8985.04},{"text":"session","start":8985.04,"end":8985.44},{"text":"and","start":8985.44,"end":8985.64},{"text":"we","start":8985.64,"end":8985.8},{"text":"will","start":8985.8,"end":8985.96},{"text":"lose","start":8985.96,"end":8986.24},{"text":"interpretation.","start":8986.24,"end":8986.96}]},{"text":"And now Saudi Arabia also.","start":8987.36,"end":8989.04,"topics":[],"words":[{"text":"And","start":8987.36,"end":8987.68},{"text":"now","start":8987.68,"end":8987.92},{"text":"Saudi","start":8987.92,"end":8988.32},{"text":"Arabia","start":8988.32,"end":8988.76},{"text":"also.","start":8988.76,"end":8989.04}]}]},{"sentences":[{"text":"So so now we're going to close the session and we're going to give the floor in this order to the member states following the lunch break in addition to some requests from the multi state stakeholders who will follow the member states.","start":8991.92,"end":9006.1,"topics":[],"words":[{"text":"So","start":8991.92,"end":8992.32},{"text":"so","start":8993.6,"end":8993.919},{"text":"now","start":8993.919,"end":8994.119},{"text":"we're","start":8994.119,"end":8994.32},{"text":"going","start":8994.32,"end":8994.4},{"text":"to","start":8994.4,"end":8994.48},{"text":"close","start":8994.48,"end":8994.64},{"text":"the","start":8994.64,"end":8994.8},{"text":"session","start":8994.8,"end":8995.08},{"text":"and","start":8995.08,"end":8995.24},{"text":"we're","start":8995.24,"end":8995.56},{"text":"going","start":8995.56,"end":8995.68},{"text":"to","start":8995.68,"end":8995.76},{"text":"give","start":8995.76,"end":8995.88},{"text":"the","start":8995.88,"end":8996.08},{"text":"floor","start":8996.08,"end":8996.4},{"text":"in","start":8996.4,"end":8996.64},{"text":"this","start":8996.64,"end":8996.88},{"text":"order","start":8996.88,"end":8997.2},{"text":"to","start":8997.52,"end":8997.88},{"text":"the","start":8997.88,"end":8998.12},{"text":"member","start":8998.12,"end":8998.36},{"text":"states","start":8998.36,"end":8998.72},{"text":"following","start":8999.04,"end":8999.44},{"text":"the","start":9000.08,"end":9000.36},{"text":"lunch","start":9000.36,"end":9000.64},{"text":"break","start":9000.64,"end":9000.96},{"text":"in","start":9001.28,"end":9001.56},{"text":"addition","start":9001.56,"end":9001.84},{"text":"to","start":9001.84,"end":9002.12},{"text":"some","start":9002.12,"end":9002.28},{"text":"requests","start":9002.28,"end":9002.76},{"text":"from","start":9002.76,"end":9002.96},{"text":"the","start":9002.96,"end":9003.24},{"text":"multi","start":9003.24,"end":9003.64},{"text":"state","start":9003.64,"end":9003.79},{"text":"stakeholders","start":9003.86,"end":9004.46},{"text":"who","start":9004.46,"end":9004.7},{"text":"will","start":9004.7,"end":9004.9},{"text":"follow","start":9004.9,"end":9005.18},{"text":"the","start":9005.18,"end":9005.42},{"text":"member","start":9005.42,"end":9005.7},{"text":"states.","start":9005.7,"end":9006.1}]},{"text":"So now it's we finish and we close this session and wish you a good lunch break and we will convene again here at 3 o' clock to resume the floor.","start":9007.38,"end":9019.86,"topics":[],"words":[{"text":"So","start":9007.38,"end":9007.7},{"text":"now","start":9007.7,"end":9007.98},{"text":"it's","start":9007.98,"end":9008.42},{"text":"we","start":9008.5,"end":9008.82},{"text":"finish","start":9008.82,"end":9009.22},{"text":"and","start":9009.22,"end":9009.5},{"text":"we","start":9009.5,"end":9009.74},{"text":"close","start":9009.74,"end":9009.98},{"text":"this","start":9009.98,"end":9010.26},{"text":"session","start":9010.26,"end":9010.66},{"text":"and","start":9011.14,"end":9011.5},{"text":"wish","start":9011.5,"end":9011.86},{"text":"you","start":9011.86,"end":9012.14},{"text":"a","start":9012.14,"end":9012.5},{"text":"good","start":9013.46,"end":9013.86},{"text":"lunch","start":9013.86,"end":9014.26},{"text":"break","start":9014.26,"end":9014.58},{"text":"and","start":9014.74,"end":9015.14},{"text":"we","start":9015.38,"end":9015.66},{"text":"will","start":9015.66,"end":9015.9},{"text":"convene","start":9015.9,"end":9016.46},{"text":"again","start":9016.46,"end":9016.74},{"text":"here","start":9016.74,"end":9017.06},{"text":"at","start":9017.06,"end":9017.34},{"text":"3","start":9017.34,"end":9017.62},{"text":"o'","start":9017.62,"end":9017.9},{"text":"clock","start":9017.9,"end":9018.1},{"text":"to","start":9018.42,"end":9018.82},{"text":"resume","start":9018.9,"end":9019.38},{"text":"the","start":9019.38,"end":9019.5},{"text":"floor.","start":9019.5,"end":9019.86}]},{"text":"Thank you all.","start":9019.94,"end":9020.66,"topics":[],"words":[{"text":"Thank","start":9019.94,"end":9020.26},{"text":"you","start":9020.26,"end":9020.38},{"text":"all.","start":9020.38,"end":9020.66}]}]}],"speaker":{"name":"Liselott Kanna","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Co-Lead"}}],"topics":[{"key":"capacity-building","label":"Capacity Building for Tax Administration","description":"Providing technical assistance, training, and institutional support so developing countries can implement new rules effectively. Many called for resources to address data gaps, enforcement challenges, and administrative burdens tied to both protocols."},{"key":"protocol-optionality","label":"Protocol Optionality and Flexibility","description":"Opt-in/opt-out designs and flexible adoption of provisions to accommodate diverse legal systems, capacities, and policy priorities. While many favored optionality to broaden participation, some cautioned that excessive flexibility could weaken effectiveness."},{"key":"treaty-compatibility","label":"Compatibility with Existing Tax Treaties","description":"Ensuring new protocols complement and coordinate with existing bilateral treaties and international models (e.g., UN Model Articles 12A/12B/12C) and considering multilateral instruments to update outdated treaty provisions. Delegations stressed avoiding fragmentation and maintaining stability."},{"key":"gross-vs-net-taxation","label":"Gross vs Net Basis Taxation","description":"Whether to tax services on a gross withholding basis or on net income, balancing simplicity and administrability against risks of market distortion and over/under-taxation. Positions ranged from supporting gross basis for capacity-constrained administrations to preferring net taxation with capacity-building."},{"key":"mandatory-arbitration","label":"Mandatory Arbitration Debate","description":"Contested views on introducing binding arbitration in tax disputes versus promoting optional, safeguarded alternatives like mediation or mutual agreement procedures. Several delegations opposed mandatory arbitration, while others supported it as one tool among many."},{"key":"digital-services-taxes","label":"Digital Services Taxes","description":"Consideration of unilateral DST regimes, including respect for countries’ rights to impose them, potential credit mechanisms, and their role relative to future multilateral solutions. Views highlighted risks of distortive sector-specific taxes and the need for coherence."},{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"Developing mechanisms under Protocol 2 to prevent and resolve cross-border tax disputes, enhance legal certainty, and avoid double taxation or double non-taxation. Proposals include strengthening existing frameworks, joint audits, capacity-sensitive procedures, and multilateral solutions."},{"key":"nexus-and-taxing-rights","label":"Nexus and Allocation of Taxing Rights","description":"Determining where services income should be taxed based on concepts like physical presence, significant economic presence, value creation, and source versus residence principles. Delegations debated modern nexus criteria to fairly assign taxing rights among jurisdictions."},{"key":"economic-impact-analysis","label":"Economic Analysis of Policy Options","description":"Calls for robust analytical frameworks to assess the effects of proposed rules on trade in services, growth, investment, and domestic resource mobilization. Delegations urged evidence-based principles and stakeholder input to inform protocol design."},{"key":"cross-border-services-taxation","label":"Taxation of Cross-Border Services","description":"Designing international rules to tax income from services provided across borders in an increasingly digitalized economy, including the scope and aims of Protocol 1. Speakers emphasized modernizing approaches to reflect remote service delivery and diverse national realities."}]}}