{"disclaimer":"Automatically generated transcript — may contain errors. Not an official United Nations record.","video":{"id":"k1r/k1r85yt5kl","kaltura_id":"1_r85yt5kl","title":"(Continued) Special meeting on international cooperation in tax matters - Economic and Social Council, 12th plenary meeting, 2026 session","clean_title":"(Continued) Special meeting on international cooperation in tax matters - Economic and Social Council, 12th plenary meeting, 2026 session","url":"https://webtv.un.org/en/asset/k1r/k1r85yt5kl","date":"2026-03-27T00:00:00.000Z","scheduled_time":"2026-03-27T19:00:00.000Z","status":"finished","duration":"02:40:25","category":"Economic and Social Council","body":"Economic and Social Council","event_code":null,"event_type":null,"session_number":"12th plenary meeting","pv_symbol":"E/2026/SR.12","pv_part":1,"slug":"ecosoc/2026/12"},"metadata":{"summary":"The Special Meeting of the Economic and Social Council (ECOSOC) on International Cooperation in Tax Matters will address global challenges related to tax policies and international tax cooperation.","description":null,"categories":["Meetings & Events","Economic and Social Council","Substantive Sessions","2026 Session"],"geographic_subject":[],"subject_topical":["TAXATION","COOPERATION","INTERNATIONAL COOPERATION","ECONOMICS"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[]},"transcript":{"transcript_id":"5a114103-9ebd-4314-838f-c55f111f9b3f","language":"en","data":[{"statement_number":1,"paragraphs":[{"sentences":[{"text":"Good afternoon,.","start":4.56,"end":5.28,"topics":[],"words":[{"text":"Good","start":4.56,"end":4.72},{"text":"afternoon,.","start":4.72,"end":5.28}]}]},{"sentences":[{"text":"Declaro Avierta.","start":8.32,"end":10,"topics":[],"words":[{"text":"Declaro","start":8.32,"end":9.16},{"text":"Avierta.","start":9.16,"end":10}]},{"text":"I hereby declare open the 12th session of the Economic and Social Council.","start":10.48,"end":16.399,"topics":[],"words":[{"text":"I","start":10.48,"end":10.8},{"text":"hereby","start":10.8,"end":11.28},{"text":"declare","start":11.28,"end":11.76},{"text":"open","start":11.84,"end":12.24},{"text":"the","start":12.96,"end":13.36},{"text":"12th","start":13.36,"end":13.84},{"text":"session","start":13.84,"end":14.36},{"text":"of","start":14.36,"end":14.6},{"text":"the","start":14.6,"end":14.8},{"text":"Economic","start":14.8,"end":15.12},{"text":"and","start":15.28,"end":15.56},{"text":"Social","start":15.56,"end":15.84},{"text":"Council.","start":16,"end":16.399}]}]},{"sentences":[{"text":"I now invite the Council to continue its consideration of sub item H of Agenda Item 18, entitled International Cooperation in Tax Matters for the second part of the Special Meeting on International Cooperation in Tax 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would now like to welcome you to the continuation of the second panel discussion on permanent establishment and significant economic presence, choices, challenges and country 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am pleased to welcome back our distinguished presenters and moderator for this discussion.","start":56.22,"end":62.26,"topics":[],"words":[{"text":"I","start":56.22,"end":56.5},{"text":"am","start":56.5,"end":56.7},{"text":"pleased","start":56.7,"end":57.06},{"text":"to","start":57.06,"end":57.22},{"text":"welcome","start":57.22,"end":57.58},{"text":"back","start":57.58,"end":57.9},{"text":"our","start":58.42,"end":58.54},{"text":"distinguished","start":58.54,"end":59.18},{"text":"presenters","start":59.18,"end":59.78},{"text":"and","start":59.86,"end":60.22},{"text":"moderator","start":60.22,"end":60.9},{"text":"for","start":61.06,"end":61.38},{"text":"this","start":61.38,"end":61.62},{"text":"discussion.","start":61.62,"end":62.26}]},{"text":"We will now continue with the list of speakers from the floor.","start":63.7,"end":68.22,"topics":[],"words":[{"text":"We","start":63.7,"end":63.98},{"text":"will","start":63.98,"end":64.14},{"text":"now","start":64.14,"end":64.34},{"text":"continue","start":64.34,"end":64.66},{"text":"with","start":64.66,"end":64.94},{"text":"the","start":64.94,"end":65.1},{"text":"list","start":65.1,"end":65.3},{"text":"of","start":65.3,"end":65.54},{"text":"speakers","start":65.54,"end":66.1},{"text":"from","start":67.54,"end":67.82},{"text":"the","start":67.82,"end":67.98},{"text":"floor.","start":67.98,"end":68.22}]},{"text":"I would like to remind Legations that all of those that have signed up on the list have five minutes for statements on behalf of groups and three minutes for individual 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again, I kindly remind speakers to please deliver your statements at a normal speaking speed to facilitate 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automatically cut off when the allotted time has 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will allow us to hear all of the speakers on the list.","start":104.27,"end":108.03,"topics":[],"words":[{"text":"This","start":104.27,"end":104.55},{"text":"will","start":104.55,"end":104.75},{"text":"allow","start":104.75,"end":104.99},{"text":"us","start":104.99,"end":105.27},{"text":"to","start":105.27,"end":105.63},{"text":"hear","start":105.71,"end":106.11},{"text":"all","start":106.43,"end":106.71},{"text":"of","start":106.71,"end":106.83},{"text":"the","start":106.83,"end":106.95},{"text":"speakers","start":106.95,"end":107.39},{"text":"on","start":107.39,"end":107.55},{"text":"the","start":107.55,"end":107.75},{"text":"list.","start":107.75,"end":108.03}]},{"text":"I now give the floor to the distinguished representative of Zimbabwe and they will be followed by the distinguished delegation of Algeria.","start":108.43,"end":120.59,"topics":[],"words":[{"text":"I","start":108.43,"end":108.75},{"text":"now","start":108.75,"end":108.95},{"text":"give","start":108.95,"end":109.11},{"text":"the","start":109.11,"end":109.31},{"text":"floor","start":109.31,"end":109.71},{"text":"to","start":110.43,"end":110.55},{"text":"the","start":110.55,"end":110.71},{"text":"distinguished","start":110.71,"end":111.43},{"text":"representative","start":111.43,"end":112.11},{"text":"of","start":112.11,"end":112.43},{"text":"Zimbabwe","start":112.43,"end":113.23},{"text":"and","start":113.79,"end":114.19},{"text":"they","start":115.95,"end":116.27},{"text":"will","start":116.27,"end":116.43},{"text":"be","start":116.43,"end":116.59},{"text":"followed","start":116.59,"end":117.07},{"text":"by","start":117.07,"end":117.39},{"text":"the","start":117.39,"end":117.79},{"text":"distinguished","start":117.79,"end":118.67},{"text":"delegation","start":118.67,"end":119.47},{"text":"of","start":119.47,"end":119.87},{"text":"Algeria.","start":119.87,"end":120.59}]},{"text":"Vice President of ECOSOC thank you, Mr.","start":120.59,"end":123.03,"topics":[],"words":[{"text":"Vice","start":120.59,"end":120.87},{"text":"President","start":120.87,"end":121.07},{"text":"of","start":121.07,"end":121.23},{"text":"ECOSOC","start":121.23,"end":122.03},{"text":"thank","start":122.27,"end":122.59},{"text":"you,","start":122.59,"end":122.75},{"text":"Mr.","start":122.75,"end":123.03}]}]}],"speaker":{"name":null,"affiliation":"ECOSOC","affiliation_full":"ECOSOC","group":null,"function":"President"}},{"statement_number":2,"paragraphs":[{"sentences":[{"text":"President, for giving me the floor.","start":123.03,"end":124.59,"topics":[],"words":[{"text":"President,","start":123.03,"end":123.31},{"text":"for","start":123.39,"end":123.67},{"text":"giving","start":123.67,"end":123.91},{"text":"me","start":123.91,"end":124.03},{"text":"the","start":124.03,"end":124.15},{"text":"floor.","start":124.15,"end":124.59}]},{"text":"We thank the panelists for their valuable insights.","start":124.99,"end":128.75,"topics":[],"words":[{"text":"We","start":124.99,"end":125.31},{"text":"thank","start":125.31,"end":125.55},{"text":"the","start":125.55,"end":125.67},{"text":"panelists","start":125.67,"end":126.27},{"text":"for","start":127.07,"end":127.35},{"text":"their","start":127.35,"end":127.55},{"text":"valuable","start":127.55,"end":128.07},{"text":"insights.","start":128.07,"end":128.75}]},{"text":"The discussion on permanent establishment and significant economic presence ultimately comes down to a fundamental issue.","start":129.47,"end":136.03,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. 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thank you for covering this important and timely meeting.","start":270.03,"end":274.43,"topics":[],"words":[{"text":"I","start":270.03,"end":270.15},{"text":"thank","start":270.15,"end":270.39},{"text":"you","start":270.39,"end":270.51},{"text":"for","start":270.51,"end":270.71},{"text":"covering","start":270.71,"end":271.39},{"text":"this","start":272.27,"end":272.67},{"text":"important","start":272.75,"end":273.15},{"text":"and","start":273.23,"end":273.59},{"text":"timely","start":273.59,"end":274.11},{"text":"meeting.","start":274.11,"end":274.43}]},{"text":"Algeria aligns itself with the statement delivered earlier by Uruguay on behalf of GSWA 77 and China and by Angola on behalf of the African 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increasingly digitalized economy, companies can generate substantial revenues in a jurisdiction without having a physical presence there, which limits the ability of the developing countries to effectively exercise their taxon 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this context, Algeria firmly believes that the concept of significant economic presence represents an important development.","start":313.24,"end":320.68,"topics":[],"words":[{"text":"In","start":313.24,"end":313.52},{"text":"this","start":313.52,"end":313.72},{"text":"context,","start":313.72,"end":314.2},{"text":"Algeria","start":314.2,"end":314.88},{"text":"firmly","start":314.88,"end":315.64},{"text":"believes","start":315.64,"end":316.24},{"text":"that","start":316.24,"end":316.4},{"text":"the","start":316.4,"end":316.56},{"text":"concept","start":316.56,"end":316.96},{"text":"of","start":316.96,"end":317.16},{"text":"significant","start":317.16,"end":317.48},{"text":"economic","start":317.72,"end":318.12},{"text":"presence","start":318.2,"end":318.76},{"text":"represents","start":319,"end":319.72},{"text":"an","start":319.72,"end":319.84},{"text":"important","start":319.84,"end":320.12},{"text":"development.","start":320.28,"end":320.68}]}]},{"sentences":[{"text":"It allows for better alignments of taxation with economic reality by taking into account the revenues generated, interaction with the markets and user 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its implementation raises significant challenges.","start":347.72,"end":351.52,"topics":[],"words":[{"text":"However,","start":347.72,"end":347.96},{"text":"its","start":348.36,"end":348.68},{"text":"implementation","start":348.68,"end":349.48},{"text":"raises","start":349.48,"end":349.96},{"text":"significant","start":350.28,"end":350.68},{"text":"challenges.","start":350.92,"end":351.52}]},{"text":"Identifying taxpayers, allocating profits, the issue of double taxation and administrative constraint as well as corporate non compliance remain substantial obstacles, particularly in jurisdictions with limited capacities.","start":351.52,"end":366.6,"topics":[],"words":[{"text":"Identifying","start":351.52,"end":352.36},{"text":"taxpayers,","start":352.36,"end":353.08},{"text":"allocating","start":353.08,"end":353.8},{"text":"profits,","start":353.88,"end":354.44},{"text":"the","start":354.68,"end":355},{"text":"issue","start":355,"end":355.24},{"text":"of","start":355.24,"end":355.44},{"text":"double","start":355.44,"end":355.76},{"text":"taxation","start":355.76,"end":356.32},{"text":"and","start":356.32,"end":356.68},{"text":"administrative","start":356.68,"end":357.64},{"text":"constraint","start":357.64,"end":358.28},{"text":"as","start":358.36,"end":358.68},{"text":"well","start":358.68,"end":358.92},{"text":"as","start":358.92,"end":359.16},{"text":"corporate","start":359.16,"end":359.76},{"text":"non","start":359.76,"end":360.04},{"text":"compliance","start":360.04,"end":360.68},{"text":"remain","start":361.08,"end":361.68},{"text":"substantial","start":361.68,"end":362.32},{"text":"obstacles,","start":362.32,"end":363.08},{"text":"particularly","start":363.56,"end":364.16},{"text":"in","start":364.16,"end":364.32},{"text":"jurisdictions","start":364.32,"end":365.16},{"text":"with","start":365.16,"end":365.48},{"text":"limited","start":365.48,"end":365.92},{"text":"capacities.","start":365.92,"end":366.6}]},{"text":"Moreover, existing tax treaties may restrict the effective application of these new rules.","start":366.68,"end":372.12,"topics":[],"words":[{"text":"Moreover,","start":366.68,"end":367.2},{"text":"existing","start":367.2,"end":367.72},{"text":"tax","start":367.72,"end":367.96},{"text":"treaties","start":367.96,"end":368.6},{"text":"may","start":368.68,"end":368.96},{"text":"restrict","start":368.96,"end":369.4},{"text":"the","start":369.4,"end":369.6},{"text":"effective","start":369.6,"end":370.2},{"text":"application","start":370.36,"end":370.96},{"text":"of","start":370.96,"end":371.2},{"text":"these","start":371.2,"end":371.44},{"text":"new","start":371.44,"end":371.72},{"text":"rules.","start":371.72,"end":372.12}]}]},{"sentences":[{"text":"Against this backdrop, Algeria would like to make these following points.","start":375.57,"end":379.41,"topics":[],"words":[{"text":"Against","start":375.57,"end":375.81},{"text":"this","start":375.81,"end":376.13},{"text":"backdrop,","start":376.13,"end":376.81},{"text":"Algeria","start":376.81,"end":377.41},{"text":"would","start":377.41,"end":377.65},{"text":"like","start":377.65,"end":377.89},{"text":"to","start":377.89,"end":378.09},{"text":"make","start":378.09,"end":378.29},{"text":"these","start":378.29,"end":378.53},{"text":"following","start":378.53,"end":378.85},{"text":"points.","start":379.01,"end":379.41}]},{"text":"First, several elements should guide states before implementing the cep.","start":379.97,"end":385.57,"topics":[],"words":[{"text":"First,","start":379.97,"end":380.37},{"text":"several","start":380.61,"end":381.01},{"text":"elements","start":381.01,"end":381.53},{"text":"should","start":381.53,"end":381.81},{"text":"guide","start":381.81,"end":382.21},{"text":"states","start":382.21,"end":382.61},{"text":"before","start":382.69,"end":383.09},{"text":"implementing","start":384.29,"end":384.93},{"text":"the","start":384.93,"end":385.13},{"text":"cep.","start":385.13,"end":385.57}]},{"text":"It is necessary to assess the administrative capacities required to enforce these rules, to evaluate the weight of the digital economy in their tax base and to ensure consistency with their international commitments.","start":385.89,"end":399.33,"topics":[],"words":[{"text":"It","start":385.89,"end":386.21},{"text":"is","start":386.21,"end":386.41},{"text":"necessary","start":386.41,"end":386.93},{"text":"to","start":386.93,"end":387.17},{"text":"assess","start":387.17,"end":387.57},{"text":"the","start":387.57,"end":387.81},{"text":"administrative","start":387.81,"end":388.649},{"text":"capacities","start":388.649,"end":389.25},{"text":"required","start":389.33,"end":389.85},{"text":"to","start":389.85,"end":390.05},{"text":"enforce","start":390.05,"end":390.49},{"text":"these","start":390.49,"end":390.77},{"text":"rules,","start":390.77,"end":391.17},{"text":"to","start":391.49,"end":391.81},{"text":"evaluate","start":391.81,"end":392.37},{"text":"the","start":392.37,"end":392.57},{"text":"weight","start":392.57,"end":392.93},{"text":"of","start":392.93,"end":393.13},{"text":"the","start":393.13,"end":393.29},{"text":"digital","start":393.29,"end":393.57},{"text":"economy","start":393.65,"end":394.05},{"text":"in","start":394.13,"end":394.41},{"text":"their","start":394.41,"end":394.57},{"text":"tax","start":394.57,"end":394.85},{"text":"base","start":394.85,"end":395.41},{"text":"and","start":395.41,"end":395.77},{"text":"to","start":395.77,"end":396.01},{"text":"ensure","start":396.01,"end":396.29},{"text":"consistency","start":396.45,"end":397.25},{"text":"with","start":397.49,"end":397.81},{"text":"their","start":397.81,"end":398.09},{"text":"international","start":398.09,"end":398.45},{"text":"commitments.","start":398.69,"end":399.33}]},{"text":"Second, it is essential to ensure that the measures adopted remain proportionate, predictable and compatible with the objective of economic attractiveness in order to guarantee their acceptability and long term effectiveness.","start":400.14,"end":415.58,"topics":[],"words":[{"text":"Second,","start":400.14,"end":400.38},{"text":"it","start":400.54,"end":400.82},{"text":"is","start":400.82,"end":401.06},{"text":"essential","start":401.06,"end":401.54},{"text":"to","start":401.54,"end":401.82},{"text":"ensure","start":401.82,"end":402.14},{"text":"that","start":402.54,"end":402.82},{"text":"the","start":402.82,"end":403.02},{"text":"measures","start":403.02,"end":403.58},{"text":"adopted","start":403.82,"end":404.5},{"text":"remain","start":404.5,"end":405.02},{"text":"proportionate,","start":405.82,"end":406.7},{"text":"predictable","start":406.78,"end":407.5},{"text":"and","start":407.5,"end":407.9},{"text":"compatible","start":407.9,"end":408.58},{"text":"with","start":408.58,"end":408.82},{"text":"the","start":408.82,"end":409.02},{"text":"objective","start":409.02,"end":409.54},{"text":"of","start":409.54,"end":409.74},{"text":"economic","start":409.74,"end":410.06},{"text":"attractiveness","start":410.38,"end":411.34},{"text":"in","start":411.66,"end":411.94},{"text":"order","start":411.94,"end":412.22},{"text":"to","start":412.22,"end":412.5},{"text":"guarantee","start":412.5,"end":413.02},{"text":"their","start":413.02,"end":413.3},{"text":"acceptability","start":413.3,"end":413.98},{"text":"and","start":413.98,"end":414.34},{"text":"long","start":414.34,"end":414.62},{"text":"term","start":414.62,"end":414.86},{"text":"effectiveness.","start":414.86,"end":415.58}]},{"text":"Third, it's essential to adopt a balanced approach.","start":416.14,"end":419.58,"topics":[],"words":[{"text":"Third,","start":416.14,"end":416.54},{"text":"it's","start":416.78,"end":417.3},{"text":"essential","start":417.3,"end":417.78},{"text":"to","start":417.78,"end":418.06},{"text":"adopt","start":418.06,"end":418.54},{"text":"a","start":418.54,"end":418.74},{"text":"balanced","start":418.74,"end":419.26},{"text":"approach.","start":419.26,"end":419.58}]}]},{"sentences":[{"text":"Significant economic presence should not replace existing mechanisms, but rather complement them in order to address the shortcoming of the current system, particularly in the area of digital services and across border activities.","start":420.14,"end":434.31,"topics":[],"words":[{"text":"Significant","start":420.14,"end":420.54},{"text":"economic","start":420.7,"end":421.1},{"text":"presence","start":421.26,"end":421.78},{"text":"should","start":421.78,"end":422.06},{"text":"not","start":422.06,"end":422.3},{"text":"replace","start":422.3,"end":422.7},{"text":"existing","start":422.7,"end":423.18},{"text":"mechanisms,","start":423.18,"end":424.06},{"text":"but","start":424.14,"end":424.46},{"text":"rather","start":424.46,"end":424.82},{"text":"complement","start":424.82,"end":425.38},{"text":"them","start":425.38,"end":425.66},{"text":"in","start":425.66,"end":425.86},{"text":"order","start":425.86,"end":426.1},{"text":"to","start":426.1,"end":426.34},{"text":"address","start":426.34,"end":426.62},{"text":"the","start":427.03,"end":427.19},{"text":"shortcoming","start":427.19,"end":427.99},{"text":"of","start":427.99,"end":428.15},{"text":"the","start":428.15,"end":428.27},{"text":"current","start":428.27,"end":428.55},{"text":"system,","start":428.71,"end":429.11},{"text":"particularly","start":429.51,"end":430.35},{"text":"in","start":430.35,"end":430.59},{"text":"the","start":430.59,"end":430.75},{"text":"area","start":430.75,"end":430.99},{"text":"of","start":430.99,"end":431.27},{"text":"digital","start":431.27,"end":431.59},{"text":"services","start":431.75,"end":432.15},{"text":"and","start":432.47,"end":432.87},{"text":"across","start":432.87,"end":433.27},{"text":"border","start":433.27,"end":433.71},{"text":"activities.","start":433.71,"end":434.31}]},{"text":"Finally, Algeria, which is actively participating in the ongoing work on the United Nations Framework Convention on Taxation, emphasize the need to achieve inclusive solutions.","start":434.71,"end":445.75,"topics":[],"words":[{"text":"Finally,","start":434.71,"end":435.15},{"text":"Algeria,","start":435.15,"end":435.75},{"text":"which","start":435.75,"end":435.99},{"text":"is","start":435.99,"end":436.23},{"text":"actively","start":436.23,"end":436.87},{"text":"participating","start":437.27,"end":437.99},{"text":"in","start":437.99,"end":438.19},{"text":"the","start":438.19,"end":438.35},{"text":"ongoing","start":438.35,"end":438.79},{"text":"work","start":438.79,"end":439.03},{"text":"on","start":439.03,"end":439.19},{"text":"the","start":439.19,"end":439.31},{"text":"United","start":439.31,"end":439.55},{"text":"Nations","start":439.55,"end":440.11},{"text":"Framework","start":440.11,"end":440.51},{"text":"Convention","start":440.51,"end":441.19},{"text":"on","start":441.51,"end":441.83},{"text":"Taxation,","start":441.83,"end":442.35},{"text":"emphasize","start":442.35,"end":443.03},{"text":"the","start":443.03,"end":443.31},{"text":"need","start":443.31,"end":443.59},{"text":"to","start":443.59,"end":443.87},{"text":"achieve","start":443.87,"end":444.27},{"text":"inclusive","start":444.27,"end":445.11},{"text":"solutions.","start":445.27,"end":445.75}]}]}],"speaker":{"name":null,"affiliation":"DZA","affiliation_full":"Algeria","group":null,"function":"Vice-President ECOSOC"}},{"statement_number":5,"paragraphs":[{"sentences":[{"text":"I would like to thank the distinguished representative of Algeria.","start":449.51,"end":453.81,"topics":[],"words":[{"text":"I","start":449.51,"end":449.79},{"text":"would","start":449.79,"end":449.95},{"text":"like","start":449.95,"end":450.11},{"text":"to","start":450.11,"end":450.27},{"text":"thank","start":450.27,"end":450.63},{"text":"the","start":450.63,"end":451.03},{"text":"distinguished","start":451.03,"end":451.87},{"text":"representative","start":451.87,"end":452.55},{"text":"of","start":453.01,"end":453.13},{"text":"Algeria.","start":453.13,"end":453.81}]},{"text":"I now give the floor to the distinguished representative of Burkina Faso, to be followed by the distinguished representative of Peru.","start":455.25,"end":462.61,"topics":[],"words":[{"text":"I","start":455.25,"end":455.57},{"text":"now","start":455.57,"end":455.77},{"text":"give","start":455.77,"end":455.93},{"text":"the","start":455.93,"end":456.13},{"text":"floor","start":456.13,"end":456.57},{"text":"to","start":456.57,"end":456.81},{"text":"the","start":456.81,"end":456.97},{"text":"distinguished","start":456.97,"end":457.61},{"text":"representative","start":457.61,"end":458.09},{"text":"of","start":458.09,"end":458.29},{"text":"Burkina","start":458.29,"end":458.81},{"text":"Faso,","start":458.81,"end":459.49},{"text":"to","start":459.57,"end":459.85},{"text":"be","start":459.85,"end":460.01},{"text":"followed","start":460.01,"end":460.41},{"text":"by","start":460.41,"end":460.57},{"text":"the","start":460.57,"end":460.81},{"text":"distinguished","start":460.81,"end":461.37},{"text":"representative","start":461.37,"end":461.89},{"text":"of","start":461.89,"end":462.09},{"text":"Peru.","start":462.09,"end":462.61}]}]}],"speaker":{"name":null,"affiliation":"ECOSOC","affiliation_full":"ECOSOC","group":null,"function":"President"}},{"statement_number":6,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. President.","start":465.41,"end":467.81,"topics":[],"words":[{"text":"Thank","start":465.41,"end":465.77},{"text":"you,","start":465.77,"end":466.05},{"text":"Mr.","start":466.21,"end":466.69},{"text":"President.","start":467.41,"end":467.81}]},{"text":"We would like to welcome the initiative of holding this meeting.","start":469.73,"end":472.69,"topics":[],"words":[{"text":"We","start":469.73,"end":470.01},{"text":"would","start":470.01,"end":470.21},{"text":"like","start":470.21,"end":470.41},{"text":"to","start":470.41,"end":470.57},{"text":"welcome","start":470.57,"end":471.05},{"text":"the","start":471.05,"end":471.29},{"text":"initiative","start":471.29,"end":471.69},{"text":"of","start":471.69,"end":471.89},{"text":"holding","start":471.89,"end":472.25},{"text":"this","start":472.25,"end":472.45},{"text":"meeting.","start":472.45,"end":472.69}]},{"text":"Burkina Faso subscribes to the declaration made by the G77 in China, as well as the state statement made by the African Group.","start":472.69,"end":481.1,"topics":[],"words":[{"text":"Burkina","start":472.69,"end":473.21},{"text":"Faso","start":473.21,"end":473.81},{"text":"subscribes","start":473.81,"end":474.57},{"text":"to","start":474.57,"end":474.89},{"text":"the","start":474.89,"end":475.13},{"text":"declaration","start":475.13,"end":475.81},{"text":"made","start":475.81,"end":476.21},{"text":"by","start":476.29,"end":476.65},{"text":"the","start":476.65,"end":476.93},{"text":"G77","start":476.93,"end":477.65},{"text":"in","start":477.65,"end":477.85},{"text":"China,","start":477.85,"end":478.13},{"text":"as","start":478.45,"end":478.73},{"text":"well","start":478.73,"end":478.85},{"text":"as","start":478.85,"end":478.97},{"text":"the","start":478.97,"end":479.13},{"text":"state","start":479.13,"end":479.35},{"text":"statement","start":479.5,"end":479.7},{"text":"made","start":479.7,"end":479.94},{"text":"by","start":479.94,"end":480.1},{"text":"the","start":480.1,"end":480.26},{"text":"African","start":480.26,"end":480.78},{"text":"Group.","start":480.78,"end":481.1}]},{"text":"Ladies and gentlemen, when it comes to modernizing rules to determine taxation links, my delegation considers that the profits made by Big Tech should be taxed equally even when there is no substantial physical presence.","start":481.34,"end":503.26,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."},{"key":"significant-economic-presence","label":"Significant Economic Presence","description":"Designing SEP as a complement or, in some cases, an alternative to PE to tax businesses with substantial market engagement without physical presence. Discussions covered thresholds, scope, income attribution, simplification tools, and how SEP can be made administrable for developing countries."}],"words":[{"text":"Ladies","start":481.34,"end":481.78},{"text":"and","start":481.78,"end":481.94},{"text":"gentlemen,","start":481.94,"end":482.7},{"text":"when","start":483.98,"end":484.26},{"text":"it","start":484.26,"end":484.42},{"text":"comes","start":484.42,"end":484.66},{"text":"to","start":484.66,"end":485.02},{"text":"modernizing","start":485.26,"end":486.22},{"text":"rules","start":487.82,"end":488.38},{"text":"to","start":488.38,"end":488.78},{"text":"determine","start":488.94,"end":489.66},{"text":"taxation","start":491.18,"end":491.86},{"text":"links,","start":491.86,"end":492.46},{"text":"my","start":493.02,"end":493.42},{"text":"delegation","start":493.9,"end":494.7},{"text":"considers","start":494.7,"end":495.42},{"text":"that","start":495.74,"end":496.02},{"text":"the","start":496.02,"end":496.3},{"text":"profits","start":496.62,"end":497.26},{"text":"made","start":497.58,"end":497.86},{"text":"by","start":497.86,"end":498.06},{"text":"Big","start":498.06,"end":498.38},{"text":"Tech","start":498.46,"end":498.98},{"text":"should","start":498.98,"end":499.22},{"text":"be","start":499.22,"end":499.38},{"text":"taxed","start":499.38,"end":499.9},{"text":"equally","start":499.9,"end":500.42},{"text":"even","start":500.42,"end":500.7},{"text":"when","start":500.7,"end":500.94},{"text":"there","start":500.94,"end":501.14},{"text":"is","start":501.14,"end":501.42},{"text":"no","start":501.42,"end":501.74},{"text":"substantial","start":501.74,"end":502.34},{"text":"physical","start":502.34,"end":502.74},{"text":"presence.","start":502.74,"end":503.26}]},{"text":"Recognizing a significant economic presence is an essential principle to ensure tax justice and ensure the budgetary sovereignty of states.","start":504.14,"end":515.95,"topics":[{"key":"significant-economic-presence","label":"Significant Economic Presence","description":"Designing SEP as a complement or, in some cases, an alternative to PE to tax businesses with substantial market engagement without physical presence. Discussions covered thresholds, scope, income attribution, simplification tools, and how SEP can be made administrable for developing countries."}],"words":[{"text":"Recognizing","start":504.14,"end":505.1},{"text":"a","start":505.42,"end":505.7},{"text":"significant","start":505.7,"end":505.98},{"text":"economic","start":506.22,"end":506.62},{"text":"presence","start":506.7,"end":507.18},{"text":"is","start":507.63,"end":507.87},{"text":"an","start":508.59,"end":508.91},{"text":"essential","start":508.91,"end":509.39},{"text":"principle","start":509.39,"end":510.11},{"text":"to","start":510.11,"end":510.47},{"text":"ensure","start":510.47,"end":510.83},{"text":"tax","start":511.63,"end":512.03},{"text":"justice","start":512.11,"end":512.75},{"text":"and","start":512.91,"end":513.31},{"text":"ensure","start":513.31,"end":513.71},{"text":"the","start":513.95,"end":514.23},{"text":"budgetary","start":514.23,"end":514.79},{"text":"sovereignty","start":514.79,"end":515.35},{"text":"of","start":515.35,"end":515.63},{"text":"states.","start":515.63,"end":515.95}]}]},{"sentences":[{"text":"Burkina Faso already has a tax on added value that is applicable to goods and services sold through e commerce platforms.","start":516.27,"end":526.91,"topics":[{"key":"digital-services-taxation","label":"Digital Services Taxation","description":"National measures to tax digital supplies, including VAT on non‑resident digital service providers and debates around DSTs. Interventions highlighted both revenue and sovereignty gains and concerns about consumer pass‑through, trade effects, and overlaps with income‑tax rules."}],"words":[{"text":"Burkina","start":516.27,"end":516.83},{"text":"Faso","start":516.83,"end":517.47},{"text":"already","start":518.27,"end":518.67},{"text":"has","start":518.75,"end":519.11},{"text":"a","start":519.11,"end":519.35},{"text":"tax","start":519.35,"end":519.63},{"text":"on","start":519.63,"end":520.03},{"text":"added","start":520.03,"end":520.43},{"text":"value","start":520.51,"end":520.91},{"text":"that","start":520.91,"end":521.19},{"text":"is","start":521.19,"end":521.43},{"text":"applicable","start":521.43,"end":522.11},{"text":"to","start":522.19,"end":522.59},{"text":"goods","start":523.63,"end":524.03},{"text":"and","start":524.03,"end":524.15},{"text":"services","start":524.15,"end":524.43},{"text":"sold","start":524.75,"end":525.23},{"text":"through","start":525.23,"end":525.51},{"text":"e","start":525.51,"end":525.71},{"text":"commerce","start":525.71,"end":526.23},{"text":"platforms.","start":526.23,"end":526.91}]}]},{"sentences":[{"text":"This shows our country's will to ensure that taxation is fair when it comes to digital profits and to ensure our fiscal sovereignty.","start":529.15,"end":537.72,"topics":[{"key":"digital-services-taxation","label":"Digital Services Taxation","description":"National measures to tax digital supplies, including VAT on non‑resident digital service providers and debates around DSTs. 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Several authorities outlined policies, roles, and guardrails (e.g., curators, kill switches) to manage risks responsibly."},{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."}],"words":[{"text":"Burkina","start":626.2,"end":626.84},{"text":"Faso","start":626.84,"end":627.48},{"text":"therefore","start":627.72,"end":628.36},{"text":"calls","start":629.08,"end":629.52},{"text":"for","start":629.52,"end":629.72},{"text":"strengthened","start":629.72,"end":630.36},{"text":"international","start":630.36,"end":630.68},{"text":"cooperation","start":630.84,"end":631.64},{"text":"to","start":631.96,"end":632.28},{"text":"share","start":632.28,"end":632.56},{"text":"experiences","start":632.56,"end":633.36},{"text":"and","start":633.36,"end":633.64},{"text":"good","start":633.64,"end":633.92},{"text":"practices","start":633.92,"end":634.44},{"text":"and","start":634.68,"end":635.04},{"text":"ensure","start":635.04,"end":635.4},{"text":"that","start":635.4,"end":635.8},{"text":"AI","start":635.88,"end":636.6},{"text":"can","start":636.84,"end":637.24},{"text":"become","start":637.48,"end":637.88},{"text":"leveraged","start":638.119,"end":638.6},{"text":"for","start":638.6,"end":638.84},{"text":"inclusive","start":638.84,"end":639.36},{"text":"and","start":639.36,"end":639.52},{"text":"sustainable","start":639.52,"end":640.04},{"text":"governance.","start":640.04,"end":640.56}]},{"text":"Thank you.","start":640.56,"end":641.08,"topics":[],"words":[{"text":"Thank","start":640.56,"end":640.84},{"text":"you.","start":640.84,"end":641.08}]}]}],"speaker":{"name":null,"affiliation":"BFA","affiliation_full":"Burkina Faso","group":null,"function":"Representative"}},{"statement_number":7,"paragraphs":[{"sentences":[{"text":"I would like to thank the distinguished representative of Burkina Faso and I now give the floor to the distinguished representative of Peru, to be followed by the distinguished representative of the UN Tax Committee Number four, Madam Kwonju Kiari.","start":643.08,"end":658.74,"topics":[],"words":[{"text":"I","start":643.08,"end":643.32},{"text":"would","start":643.32,"end":643.44},{"text":"like","start":643.44,"end":643.6},{"text":"to","start":643.6,"end":643.76},{"text":"thank","start":643.76,"end":644.04},{"text":"the","start":644.04,"end":644.28},{"text":"distinguished","start":644.28,"end":644.96},{"text":"representative","start":644.96,"end":645.44},{"text":"of","start":645.44,"end":645.6},{"text":"Burkina","start":645.6,"end":646.12},{"text":"Faso","start":646.12,"end":646.84},{"text":"and","start":646.92,"end":647.2},{"text":"I","start":647.2,"end":647.4},{"text":"now","start":647.4,"end":647.6},{"text":"give","start":647.6,"end":647.8},{"text":"the","start":647.8,"end":648},{"text":"floor","start":648,"end":648.4},{"text":"to","start":648.4,"end":648.64},{"text":"the","start":648.64,"end":648.8},{"text":"distinguished","start":648.8,"end":649.44},{"text":"representative","start":649.44,"end":649.88},{"text":"of","start":649.88,"end":650.2},{"text":"Peru,","start":650.5,"end":650.98},{"text":"to","start":651.46,"end":651.74},{"text":"be","start":651.74,"end":651.9},{"text":"followed","start":651.9,"end":652.34},{"text":"by","start":652.34,"end":652.58},{"text":"the","start":652.58,"end":652.82},{"text":"distinguished","start":652.82,"end":653.54},{"text":"representative","start":653.54,"end":654.1},{"text":"of","start":654.26,"end":654.66},{"text":"the","start":654.82,"end":655.22},{"text":"UN","start":655.22,"end":655.58},{"text":"Tax","start":655.58,"end":655.86},{"text":"Committee","start":655.86,"end":656.18},{"text":"Number","start":656.18,"end":656.54},{"text":"four,","start":656.54,"end":656.9},{"text":"Madam","start":657.06,"end":657.58},{"text":"Kwonju","start":657.58,"end":658.14},{"text":"Kiari.","start":658.14,"end":658.74}]}]}],"speaker":{"name":null,"affiliation":"ECOSOC","affiliation_full":"ECOSOC","group":null,"function":"President"}},{"statement_number":8,"paragraphs":[{"sentences":[{"text":"Thank you, President.","start":661.22,"end":662.18,"topics":[],"words":[{"text":"Thank","start":661.22,"end":661.58},{"text":"you,","start":661.58,"end":661.82},{"text":"President.","start":661.82,"end":662.18}]},{"text":"Allow me to begin by expressing my recognition to all distinguished panelists for their valuable presentations which have highlighted both the urgency as well as the challenges of modernizing nexus rules applicable to profit derived from from services.","start":663.06,"end":676.9,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."}],"words":[{"text":"Allow","start":663.06,"end":663.38},{"text":"me","start":663.38,"end":663.58},{"text":"to","start":663.58,"end":663.74},{"text":"begin","start":663.74,"end":664.02},{"text":"by","start":664.02,"end":664.26},{"text":"expressing","start":664.26,"end":664.7},{"text":"my","start":664.7,"end":664.9},{"text":"recognition","start":664.9,"end":665.46},{"text":"to","start":665.46,"end":665.66},{"text":"all","start":665.66,"end":665.82},{"text":"distinguished","start":665.82,"end":666.339},{"text":"panelists","start":666.339,"end":666.82},{"text":"for","start":666.82,"end":667.02},{"text":"their","start":667.02,"end":667.26},{"text":"valuable","start":667.26,"end":667.78},{"text":"presentations","start":667.78,"end":668.58},{"text":"which","start":668.9,"end":669.22},{"text":"have","start":669.22,"end":669.5},{"text":"highlighted","start":669.5,"end":670.14},{"text":"both","start":670.14,"end":670.38},{"text":"the","start":670.38,"end":670.58},{"text":"urgency","start":670.58,"end":671.1},{"text":"as","start":671.1,"end":671.26},{"text":"well","start":671.26,"end":671.42},{"text":"as","start":671.42,"end":671.58},{"text":"the","start":671.58,"end":671.74},{"text":"challenges","start":671.74,"end":672.34},{"text":"of","start":672.42,"end":672.74},{"text":"modernizing","start":672.74,"end":673.38},{"text":"nexus","start":673.38,"end":673.9},{"text":"rules","start":673.9,"end":674.26},{"text":"applicable","start":674.42,"end":674.98},{"text":"to","start":674.98,"end":675.22},{"text":"profit","start":675.22,"end":675.66},{"text":"derived","start":675.66,"end":676.02},{"text":"from","start":676.02,"end":676.27},{"text":"from","start":676.34,"end":676.54},{"text":"services.","start":676.54,"end":676.9}]},{"text":"Specifically, in the current context of the expansion of the digital economy, this transformative process has been particularly dynamic in developing countries.","start":677.54,"end":687.62,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."}],"words":[{"text":"Specifically,","start":677.54,"end":678.34},{"text":"in","start":678.42,"end":678.7},{"text":"the","start":678.7,"end":678.9},{"text":"current","start":678.9,"end":679.22},{"text":"context","start":679.3,"end":679.86},{"text":"of","start":679.86,"end":680.06},{"text":"the","start":680.06,"end":680.26},{"text":"expansion","start":680.26,"end":680.86},{"text":"of","start":680.86,"end":680.98},{"text":"the","start":680.98,"end":681.1},{"text":"digital","start":681.1,"end":681.38},{"text":"economy,","start":681.38,"end":681.78},{"text":"this","start":682.42,"end":682.82},{"text":"transformative","start":682.82,"end":683.86},{"text":"process","start":683.94,"end":684.34},{"text":"has","start":684.5,"end":684.86},{"text":"been","start":684.86,"end":685.22},{"text":"particularly","start":685.3,"end":686.1},{"text":"dynamic","start":686.1,"end":686.62},{"text":"in","start":686.62,"end":686.78},{"text":"developing","start":686.78,"end":687.26},{"text":"countries.","start":687.26,"end":687.62}]},{"text":"According to UNCTAD in 2024, services rendered digitally represented approximately 44% of total exports for services in developing economies.","start":687.86,"end":700.98,"topics":[],"words":[{"text":"According","start":687.86,"end":688.26},{"text":"to","start":688.26,"end":688.54},{"text":"UNCTAD","start":688.54,"end":689.14},{"text":"in","start":689.14,"end":689.34},{"text":"2024,","start":689.34,"end":690.26},{"text":"services","start":692.02,"end":692.42},{"text":"rendered","start":692.5,"end":693.1},{"text":"digitally","start":693.1,"end":693.78},{"text":"represented","start":693.78,"end":694.62},{"text":"approximately","start":694.62,"end":695.38},{"text":"44%","start":695.38,"end":696.26},{"text":"of","start":696.26,"end":696.58},{"text":"total","start":696.58,"end":696.9},{"text":"exports","start":697.06,"end":697.7},{"text":"for","start":698.82,"end":699.14},{"text":"services","start":699.14,"end":699.46},{"text":"in","start":699.54,"end":699.86},{"text":"developing","start":699.86,"end":700.38},{"text":"economies.","start":700.38,"end":700.98}]},{"text":"In absolute terms, this is $1.1 trillion of value value.","start":701.54,"end":705.72,"topics":[],"words":[{"text":"In","start":701.54,"end":701.82},{"text":"absolute","start":701.82,"end":702.34},{"text":"terms,","start":702.34,"end":702.62},{"text":"this","start":702.62,"end":702.86},{"text":"is","start":702.86,"end":703.14},{"text":"$1.1","start":703.14,"end":703.86},{"text":"trillion","start":703.86,"end":704.34},{"text":"of","start":704.94,"end":705.22},{"text":"value","start":705.22,"end":705.37},{"text":"value.","start":705.52,"end":705.72}]}]},{"sentences":[{"text":"In this context, nexus rules based on physical presence through the concept of permanent base is increasingly less useful to reflect the taxation of income derived from economic activities that are done remotely.","start":705.72,"end":722,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."}],"words":[{"text":"In","start":705.72,"end":705.96},{"text":"this","start":705.96,"end":706.16},{"text":"context,","start":706.16,"end":706.48},{"text":"nexus","start":706.48,"end":707.04},{"text":"rules","start":707.04,"end":707.4},{"text":"based","start":707.4,"end":707.68},{"text":"on","start":707.68,"end":707.92},{"text":"physical","start":707.92,"end":708.4},{"text":"presence","start":708.4,"end":708.96},{"text":"through","start":709.2,"end":709.56},{"text":"the","start":709.56,"end":709.8},{"text":"concept","start":709.8,"end":710.24},{"text":"of","start":710.24,"end":710.52},{"text":"permanent","start":710.52,"end":711.04},{"text":"base","start":711.04,"end":711.6},{"text":"is","start":712.08,"end":712.48},{"text":"increasingly","start":713.28,"end":714.08},{"text":"less","start":714.08,"end":714.4},{"text":"useful","start":714.4,"end":714.88},{"text":"to","start":714.88,"end":715.2},{"text":"reflect","start":715.2,"end":716},{"text":"the","start":716,"end":716.28},{"text":"taxation","start":716.28,"end":716.88},{"text":"of","start":716.88,"end":717.28},{"text":"income","start":717.44,"end":717.88},{"text":"derived","start":717.88,"end":718.32},{"text":"from","start":718.32,"end":718.64},{"text":"economic","start":719.68,"end":720.08},{"text":"activities","start":720.08,"end":720.76},{"text":"that","start":720.76,"end":721},{"text":"are","start":721,"end":721.12},{"text":"done","start":721.12,"end":721.36},{"text":"remotely.","start":721.36,"end":722}]},{"text":"Currently, the rules for distribution in treaties to eliminate double taxation usually recognize the right of state state to tax income from services rendered.","start":722.56,"end":735.71,"topics":[{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). Delegations stressed stability, broad support, and coordination with other international fora."}],"words":[{"text":"Currently,","start":722.56,"end":722.96},{"text":"the","start":723.84,"end":724.16},{"text":"rules","start":724.16,"end":724.52},{"text":"for","start":724.52,"end":724.88},{"text":"distribution","start":725.36,"end":726.32},{"text":"in","start":726.64,"end":727.04},{"text":"treaties","start":727.12,"end":727.76},{"text":"to","start":727.76,"end":728.16},{"text":"eliminate","start":728.16,"end":728.72},{"text":"double","start":728.72,"end":729.12},{"text":"taxation","start":729.28,"end":730.08},{"text":"usually","start":730.08,"end":730.56},{"text":"recognize","start":730.56,"end":730.96},{"text":"the","start":730.96,"end":731.12},{"text":"right","start":731.12,"end":731.24},{"text":"of","start":731.24,"end":731.44},{"text":"state","start":731.44,"end":731.56},{"text":"state","start":731.71,"end":731.95},{"text":"to","start":732.11,"end":732.51},{"text":"tax","start":732.91,"end":733.31},{"text":"income","start":733.71,"end":734.23},{"text":"from","start":734.23,"end":734.51},{"text":"services","start":734.51,"end":734.83},{"text":"rendered.","start":734.99,"end":735.71}]},{"text":"When this is done through a permanent base in their territory.","start":735.95,"end":739.51,"topics":[],"words":[{"text":"When","start":735.95,"end":736.35},{"text":"this","start":736.43,"end":736.75},{"text":"is","start":736.75,"end":736.99},{"text":"done","start":736.99,"end":737.23},{"text":"through","start":737.23,"end":737.47},{"text":"a","start":737.47,"end":737.71},{"text":"permanent","start":737.71,"end":738.19},{"text":"base","start":738.19,"end":738.63},{"text":"in","start":738.63,"end":738.79},{"text":"their","start":738.79,"end":738.95},{"text":"territory.","start":738.95,"end":739.51}]},{"text":"In practice, these rules limit the ability of many states, including Peru, to adequately tax income derived from digital services and technical assistance, which often is done from abroad.","start":739.51,"end":752.19,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. 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Interventions highlighted both revenue and sovereignty gains and concerns about consumer pass‑through, trade effects, and overlaps with income‑tax rules."}],"words":[{"text":"In","start":739.51,"end":739.75},{"text":"practice,","start":739.75,"end":740.23},{"text":"these","start":740.23,"end":740.59},{"text":"rules","start":740.59,"end":741.07},{"text":"limit","start":741.15,"end":741.63},{"text":"the","start":741.63,"end":741.75},{"text":"ability","start":741.75,"end":742.03},{"text":"of","start":742.03,"end":742.27},{"text":"many","start":742.27,"end":742.51},{"text":"states,","start":742.51,"end":742.83},{"text":"including","start":742.83,"end":743.23},{"text":"Peru,","start":743.31,"end":743.95},{"text":"to","start":743.95,"end":744.23},{"text":"adequately","start":744.23,"end":744.71},{"text":"tax","start":744.71,"end":745.07},{"text":"income","start":745.39,"end":745.83},{"text":"derived","start":745.83,"end":746.23},{"text":"from","start":746.23,"end":746.51},{"text":"digital","start":746.51,"end":746.83},{"text":"services","start":746.91,"end":747.31},{"text":"and","start":747.79,"end":748.15},{"text":"technical","start":748.15,"end":748.75},{"text":"assistance,","start":748.75,"end":749.63},{"text":"which","start":750.03,"end":750.43},{"text":"often","start":750.59,"end":750.99},{"text":"is","start":750.99,"end":751.27},{"text":"done","start":751.27,"end":751.47},{"text":"from","start":751.47,"end":751.71},{"text":"abroad.","start":751.71,"end":752.19}]},{"text":"In this framework, Peru considers that the debate on modernizing the nexus rules is fundamental so that the international taxation system effectively addresses the reality of an economy that is increasingly digitalized and service based.","start":752.51,"end":768.65,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. 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you.","start":851.4,"end":851.92,"topics":[],"words":[{"text":"Thank","start":851.4,"end":851.76},{"text":"you.","start":851.76,"end":851.92}]},{"text":"Chair.","start":851.92,"end":852.2,"topics":[],"words":[{"text":"Chair.","start":851.92,"end":852.2}]},{"text":"My name is Wanjiro.","start":853.24,"end":854.56,"topics":[],"words":[{"text":"My","start":853.24,"end":853.52},{"text":"name","start":853.52,"end":853.64},{"text":"is","start":853.64,"end":853.8},{"text":"Wanjiro.","start":853.8,"end":854.56}]},{"text":"I'm speaking in my personal capacity as a member of the UN Tax 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Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."}],"words":[{"text":"And","start":934.4,"end":934.68},{"text":"developing","start":934.68,"end":935.16},{"text":"countries","start":935.16,"end":935.44},{"text":"have","start":935.44,"end":935.76},{"text":"actually","start":935.76,"end":936.08},{"text":"agreed","start":936.16,"end":936.68},{"text":"to","start":936.68,"end":936.84},{"text":"this","start":936.84,"end":937.12},{"text":"but","start":937.12,"end":937.52},{"text":"added","start":937.6,"end":938},{"text":"that","start":938.16,"end":938.48},{"text":"it","start":938.48,"end":938.72},{"text":"cannot","start":938.72,"end":939.2},{"text":"continue","start":939.2,"end":939.52},{"text":"to","start":939.52,"end":939.8},{"text":"be","start":939.8,"end":939.96},{"text":"the","start":939.96,"end":940.12},{"text":"only","start":940.12,"end":940.4},{"text":"factor","start":940.56,"end":941.04},{"text":"to","start":941.04,"end":941.239},{"text":"be","start":941.239,"end":941.4},{"text":"considered,","start":941.4,"end":942},{"text":"especially","start":942.24,"end":942.64},{"text":"not","start":942.72,"end":943.04},{"text":"in","start":943.04,"end":943.24},{"text":"light","start":943.24,"end":943.52},{"text":"of","start":943.6,"end":944},{"text":"globalization","start":944.24,"end":945.04},{"text":"and","start":945.04,"end":945.4},{"text":"digitalization.","start":945.4,"end":946.24}]},{"text":"The Tax Committee has done great work in terms of looking beyond physical presence and will continue to do so in terms of evaluating the PE concept as a whole.","start":946.8,"end":956.46,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. 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Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."}],"words":[{"text":"The","start":957.34,"end":957.66},{"text":"Negotiating","start":957.66,"end":958.26},{"text":"Committee","start":958.26,"end":958.54},{"text":"of","start":958.54,"end":958.7},{"text":"the","start":958.7,"end":958.82},{"text":"Framework","start":958.82,"end":959.3},{"text":"Convention","start":959.3,"end":959.86},{"text":"has","start":959.86,"end":960.22},{"text":"been","start":960.38,"end":960.7},{"text":"mandated","start":960.7,"end":961.18},{"text":"to","start":961.18,"end":961.38},{"text":"develop","start":961.38,"end":961.66},{"text":"Protocol","start":961.66,"end":962.26},{"text":"1,","start":962.26,"end":962.62},{"text":"which","start":962.7,"end":963.02},{"text":"is","start":963.02,"end":963.22},{"text":"aimed","start":963.22,"end":963.46},{"text":"at","start":963.46,"end":963.62},{"text":"addressing","start":963.62,"end":963.98},{"text":"taxation","start":963.98,"end":964.54},{"text":"of","start":964.54,"end":964.78},{"text":"income","start":964.78,"end":965.18},{"text":"derived","start":965.18,"end":965.58},{"text":"from","start":965.58,"end":965.82},{"text":"the","start":965.82,"end":966.02},{"text":"provision","start":966.02,"end":966.34},{"text":"of","start":966.34,"end":966.5},{"text":"cross","start":966.5,"end":966.7},{"text":"border","start":966.7,"end":967.02},{"text":"services","start":967.02,"end":967.34},{"text":"in","start":967.74,"end":968.02},{"text":"an","start":968.02,"end":968.18},{"text":"increasingly","start":968.18,"end":968.78},{"text":"digitalized","start":968.78,"end":969.38},{"text":"and","start":969.38,"end":969.58},{"text":"globalized","start":969.58,"end":970.14},{"text":"economy.","start":970.14,"end":970.46}]}]},{"sentences":[{"text":"The Draft outline also recognizes physical presence as one of the factors to be considered, but the fact that we go beyond physical presence is therefore in line with the mandates that we have been given under the Framework Convention.","start":971.02,"end":984.03,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."},{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). Delegations stressed stability, broad support, and coordination with other international fora."}],"words":[{"text":"The","start":971.02,"end":971.3},{"text":"Draft","start":971.3,"end":971.74},{"text":"outline","start":971.74,"end":972.3},{"text":"also","start":972.3,"end":972.62},{"text":"recognizes","start":972.62,"end":973.3},{"text":"physical","start":973.3,"end":973.66},{"text":"presence","start":973.66,"end":974.1},{"text":"as","start":974.1,"end":974.34},{"text":"one","start":974.34,"end":974.5},{"text":"of","start":974.5,"end":974.66},{"text":"the","start":974.66,"end":974.78},{"text":"factors","start":974.78,"end":975.14},{"text":"to","start":975.14,"end":975.34},{"text":"be","start":975.34,"end":975.46},{"text":"considered,","start":975.46,"end":976.14},{"text":"but","start":976.38,"end":976.7},{"text":"the","start":976.7,"end":976.9},{"text":"fact","start":976.9,"end":977.06},{"text":"that","start":977.06,"end":977.22},{"text":"we","start":977.22,"end":977.42},{"text":"go","start":977.42,"end":977.66},{"text":"beyond","start":977.66,"end":978.1},{"text":"physical","start":978.1,"end":978.62},{"text":"presence","start":978.62,"end":979.1},{"text":"is","start":979.47,"end":979.63},{"text":"therefore","start":979.63,"end":980.03},{"text":"in","start":980.03,"end":980.23},{"text":"line","start":980.23,"end":980.43},{"text":"with","start":980.43,"end":980.63},{"text":"the","start":980.63,"end":980.79},{"text":"mandates","start":980.79,"end":981.23},{"text":"that","start":981.23,"end":981.39},{"text":"we","start":981.39,"end":981.51},{"text":"have","start":981.51,"end":981.67},{"text":"been","start":981.67,"end":981.83},{"text":"given","start":981.83,"end":982.11},{"text":"under","start":982.27,"end":982.63},{"text":"the","start":982.63,"end":982.91},{"text":"Framework","start":982.91,"end":983.39},{"text":"Convention.","start":983.39,"end":984.03}]},{"text":"The Africa Group has also proposed introduction of additional factors such as where the data is being generated from and we know that multinationals are deriving a lot of revenue from the sale of user data without the requirement for physical presence.","start":984.75,"end":999.87,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."},{"key":"market-based-taxing-rights","label":"Market-Based Taxing Rights","description":"Shifting greater emphasis toward source/market jurisdictions, including factors like where users are located or data is generated. Speakers advocated recognizing market‑centric value creation so taxing rights better align with where services are consumed and economic participation occurs."}],"words":[{"text":"The","start":984.75,"end":985.03},{"text":"Africa","start":985.03,"end":985.31},{"text":"Group","start":985.31,"end":985.63},{"text":"has","start":985.63,"end":985.83},{"text":"also","start":985.83,"end":986.03},{"text":"proposed","start":986.03,"end":986.47},{"text":"introduction","start":986.47,"end":987.03},{"text":"of","start":987.03,"end":987.23},{"text":"additional","start":987.23,"end":987.71},{"text":"factors","start":987.71,"end":988.19},{"text":"such","start":988.19,"end":988.51},{"text":"as","start":988.51,"end":988.83},{"text":"where","start":989.07,"end":989.39},{"text":"the","start":989.39,"end":989.63},{"text":"data","start":989.63,"end":989.95},{"text":"is","start":990.35,"end":990.67},{"text":"being","start":990.67,"end":990.91},{"text":"generated","start":990.91,"end":991.43},{"text":"from","start":991.43,"end":991.79},{"text":"and","start":991.87,"end":992.15},{"text":"we","start":992.15,"end":992.31},{"text":"know","start":992.31,"end":992.47},{"text":"that","start":992.47,"end":992.63},{"text":"multinationals","start":992.63,"end":993.43},{"text":"are","start":993.43,"end":993.71},{"text":"deriving","start":993.71,"end":994.11},{"text":"a","start":994.11,"end":994.31},{"text":"lot","start":994.31,"end":994.47},{"text":"of","start":994.47,"end":994.63},{"text":"revenue","start":994.63,"end":995.03},{"text":"from","start":995.03,"end":995.27},{"text":"the","start":995.27,"end":995.509},{"text":"sale","start":995.509,"end":995.95},{"text":"of","start":996.03,"end":996.43},{"text":"user","start":996.51,"end":997.03},{"text":"data","start":997.03,"end":997.27},{"text":"without","start":997.27,"end":997.63},{"text":"the","start":997.63,"end":997.91},{"text":"requirement","start":997.91,"end":998.43},{"text":"for","start":998.43,"end":998.75},{"text":"physical","start":998.83,"end":999.35},{"text":"presence.","start":999.35,"end":999.87}]},{"text":"And I believe that these are factors that are now found in both developed and developing countries.","start":1000.03,"end":1004.43,"topics":[],"words":[{"text":"And","start":1000.03,"end":1000.31},{"text":"I","start":1000.31,"end":1000.47},{"text":"believe","start":1000.47,"end":1000.67},{"text":"that","start":1000.67,"end":1000.83},{"text":"these","start":1000.83,"end":1000.95},{"text":"are","start":1000.95,"end":1001.11},{"text":"factors","start":1001.11,"end":1001.43},{"text":"that","start":1001.43,"end":1001.59},{"text":"are","start":1001.59,"end":1001.75},{"text":"now","start":1001.75,"end":1001.95},{"text":"found","start":1001.95,"end":1002.19},{"text":"in","start":1002.19,"end":1002.43},{"text":"both","start":1002.43,"end":1002.71},{"text":"developed","start":1002.71,"end":1003.27},{"text":"and","start":1003.27,"end":1003.51},{"text":"developing","start":1003.51,"end":1004.07},{"text":"countries.","start":1004.07,"end":1004.43}]},{"text":"And this is in line with resolution 78 to 30 that says fairness of the international tax rules is in the common interest of all relevant stakeholders.","start":1005.16,"end":1014.28,"topics":[{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). Delegations stressed stability, broad support, and coordination with other international fora."}],"words":[{"text":"And","start":1005.16,"end":1005.28},{"text":"this","start":1005.28,"end":1005.44},{"text":"is","start":1005.44,"end":1005.6},{"text":"in","start":1005.6,"end":1005.76},{"text":"line","start":1005.76,"end":1005.96},{"text":"with","start":1005.96,"end":1006.28},{"text":"resolution","start":1006.28,"end":1006.88},{"text":"78","start":1006.88,"end":1007.56},{"text":"to","start":1007.72,"end":1008.04},{"text":"30","start":1008.04,"end":1008.32},{"text":"that","start":1008.32,"end":1008.6},{"text":"says","start":1008.6,"end":1008.92},{"text":"fairness","start":1009.08,"end":1009.6},{"text":"of","start":1009.6,"end":1009.72},{"text":"the","start":1009.72,"end":1009.84},{"text":"international","start":1009.84,"end":1010.12},{"text":"tax","start":1010.36,"end":1010.72},{"text":"rules","start":1010.72,"end":1011.16},{"text":"is","start":1011.16,"end":1011.48},{"text":"in","start":1011.48,"end":1011.64},{"text":"the","start":1011.64,"end":1011.76},{"text":"common","start":1011.76,"end":1012.04},{"text":"interest","start":1012.04,"end":1012.32},{"text":"of","start":1012.32,"end":1012.56},{"text":"all","start":1012.56,"end":1012.84},{"text":"relevant","start":1013,"end":1013.56},{"text":"stakeholders.","start":1013.56,"end":1014.28}]},{"text":"So I urge the Member States and the relevant stakeholders to abide by the mandate that we have been given under the Framework Convention which is in line with the severe commitment that says international tax.","start":1014.84,"end":1027.8,"topics":[{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). Delegations stressed stability, broad support, and coordination with other international 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Tax Committee","affiliation_full":"UN Tax Committee","group":null,"function":"Member"}},{"statement_number":11,"paragraphs":[{"sentences":[{"text":"I would like to thank the distinguished representative of Committee Number four on Taxation at the United nations and I now give the floor to the distinguished representative of Indonesia, to be followed by the distinguished representative of Civil Society, United nations association of the 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you Chair Indonesia.","start":1051.97,"end":1053.41,"topics":[],"words":[{"text":"Thank","start":1051.97,"end":1052.29},{"text":"you","start":1052.29,"end":1052.45},{"text":"Chair","start":1052.45,"end":1052.73},{"text":"Indonesia.","start":1052.73,"end":1053.41}]},{"text":"Welcome this discussion on nexus rules and significant economic press presence in advancing a fair and inclusive international tax system.","start":1053.41,"end":1060.31,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."},{"key":"significant-economic-presence","label":"Significant Economic Presence","description":"Designing SEP as a complement or, in some cases, an alternative to PE to tax businesses with substantial market engagement without physical presence. Discussions covered thresholds, scope, income attribution, simplification tools, and how SEP can be made administrable for developing countries."}],"words":[{"text":"Welcome","start":1053.41,"end":1053.77},{"text":"this","start":1053.77,"end":1053.97},{"text":"discussion","start":1053.97,"end":1054.37},{"text":"on","start":1054.37,"end":1054.57},{"text":"nexus","start":1054.57,"end":1055.01},{"text":"rules","start":1055.01,"end":1055.33},{"text":"and","start":1055.33,"end":1055.53},{"text":"significant","start":1055.53,"end":1055.81},{"text":"economic","start":1055.97,"end":1056.37},{"text":"press","start":1056.45,"end":1056.64},{"text":"presence","start":1056.79,"end":1057.07},{"text":"in","start":1057.07,"end":1057.23},{"text":"advancing","start":1057.23,"end":1057.67},{"text":"a","start":1057.67,"end":1057.87},{"text":"fair","start":1057.87,"end":1058.11},{"text":"and","start":1058.11,"end":1058.35},{"text":"inclusive","start":1058.35,"end":1058.87},{"text":"international","start":1058.87,"end":1059.19},{"text":"tax","start":1059.35,"end":1059.75},{"text":"system.","start":1059.91,"end":1060.31}]},{"text":"The SEFIA commitment noted that existing international tax rules do not fully respond to the needs of developing countries, particularly in the digitalized economy.","start":1060.63,"end":1070.31,"topics":[{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."}],"words":[{"text":"The","start":1060.63,"end":1060.95},{"text":"SEFIA","start":1060.95,"end":1061.43},{"text":"commitment","start":1061.43,"end":1061.87},{"text":"noted","start":1061.87,"end":1062.23},{"text":"that","start":1062.23,"end":1062.47},{"text":"existing","start":1062.47,"end":1062.99},{"text":"international","start":1062.99,"end":1063.35},{"text":"tax","start":1063.51,"end":1063.91},{"text":"rules","start":1063.91,"end":1064.35},{"text":"do","start":1064.35,"end":1064.67},{"text":"not","start":1064.67,"end":1064.95},{"text":"fully","start":1064.95,"end":1065.35},{"text":"respond","start":1065.51,"end":1066.03},{"text":"to","start":1066.03,"end":1066.27},{"text":"the","start":1066.27,"end":1066.39},{"text":"needs","start":1066.39,"end":1066.55},{"text":"of","start":1066.55,"end":1066.79},{"text":"developing","start":1066.79,"end":1067.27},{"text":"countries,","start":1067.27,"end":1067.59},{"text":"particularly","start":1068.07,"end":1068.75},{"text":"in","start":1068.75,"end":1068.95},{"text":"the","start":1068.95,"end":1069.15},{"text":"digitalized","start":1069.15,"end":1069.91},{"text":"economy.","start":1069.91,"end":1070.31}]},{"text":"Indonesia views significant economic presence as a complement and in some cases an alternative to the permanent establishment rules.","start":1070.79,"end":1078.47,"topics":[{"key":"significant-economic-presence","label":"Significant Economic Presence","description":"Designing SEP as a complement or, in some cases, an alternative to PE to tax businesses with substantial market engagement without physical presence. Discussions covered thresholds, scope, income attribution, simplification tools, and how SEP can be made administrable for developing countries."},{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."}],"words":[{"text":"Indonesia","start":1070.79,"end":1071.43},{"text":"views","start":1071.43,"end":1071.79},{"text":"significant","start":1071.79,"end":1072.07},{"text":"economic","start":1072.15,"end":1072.55},{"text":"presence","start":1072.79,"end":1073.27},{"text":"as","start":1073.27,"end":1073.47},{"text":"a","start":1073.47,"end":1073.63},{"text":"complement","start":1073.63,"end":1074.11},{"text":"and","start":1074.11,"end":1074.35},{"text":"in","start":1074.35,"end":1074.55},{"text":"some","start":1074.55,"end":1074.75},{"text":"cases","start":1074.75,"end":1075.03},{"text":"an","start":1075.03,"end":1075.43},{"text":"alternative","start":1075.91,"end":1076.59},{"text":"to","start":1076.59,"end":1076.83},{"text":"the","start":1076.83,"end":1076.99},{"text":"permanent","start":1076.99,"end":1077.43},{"text":"establishment","start":1077.43,"end":1078.07},{"text":"rules.","start":1078.07,"end":1078.47}]}]},{"sentences":[{"text":"The SAP better reflects modern business models by recognizing sustainability economic interaction with a market.","start":1078.71,"end":1085.31,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."}],"words":[{"text":"The","start":1078.71,"end":1079.11},{"text":"SAP","start":1079.11,"end":1079.83},{"text":"better","start":1079.99,"end":1080.39},{"text":"reflects","start":1080.39,"end":1080.99},{"text":"modern","start":1080.99,"end":1081.43},{"text":"business","start":1081.43,"end":1081.71},{"text":"models","start":1081.71,"end":1082.19},{"text":"by","start":1082.19,"end":1082.43},{"text":"recognizing","start":1082.43,"end":1083.03},{"text":"sustainability","start":1083.03,"end":1083.4},{"text":"economic","start":1083.71,"end":1083.95},{"text":"interaction","start":1084.03,"end":1084.63},{"text":"with","start":1084.63,"end":1084.83},{"text":"a","start":1084.83,"end":1085.03},{"text":"market.","start":1085.03,"end":1085.31}]},{"text":"Even without physical presence, however, trade off must be managed.","start":1085.47,"end":1090.03,"topics":[],"words":[{"text":"Even","start":1085.47,"end":1085.79},{"text":"without","start":1085.79,"end":1086.11},{"text":"physical","start":1086.19,"end":1086.71},{"text":"presence,","start":1086.71,"end":1087.23},{"text":"however,","start":1087.55,"end":1087.95},{"text":"trade","start":1088.03,"end":1088.35},{"text":"off","start":1088.35,"end":1088.67},{"text":"must","start":1088.67,"end":1088.95},{"text":"be","start":1088.95,"end":1089.23},{"text":"managed.","start":1089.31,"end":1090.03}]},{"text":"While significant economic presence strengthen taxing rights for market jurisdiction, it may also introduce complexity, risk of double taxation and fragmentation if implemented inconsistently across jurisdiction.","start":1090.03,"end":1103.39,"topics":[{"key":"significant-economic-presence","label":"Significant Economic Presence","description":"Designing SEP as a complement or, in some cases, an alternative to PE to tax businesses with substantial market engagement without physical presence. Discussions covered thresholds, scope, income attribution, simplification tools, and how SEP can be made administrable for developing countries."},{"key":"market-based-taxing-rights","label":"Market-Based Taxing Rights","description":"Shifting greater emphasis toward source/market jurisdictions, including factors like where users are located or data is generated. Speakers advocated recognizing market‑centric value creation so taxing rights better align with where services are consumed and economic participation occurs."},{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). Delegations stressed stability, broad support, and coordination with other international fora."}],"words":[{"text":"While","start":1090.03,"end":1090.35},{"text":"significant","start":1090.35,"end":1090.67},{"text":"economic","start":1090.75,"end":1091.15},{"text":"presence","start":1091.31,"end":1091.83},{"text":"strengthen","start":1091.83,"end":1092.39},{"text":"taxing","start":1092.39,"end":1092.87},{"text":"rights","start":1092.87,"end":1093.15},{"text":"for","start":1093.23,"end":1093.63},{"text":"market","start":1093.63,"end":1094.03},{"text":"jurisdiction,","start":1094.75,"end":1095.63},{"text":"it","start":1095.79,"end":1096.07},{"text":"may","start":1096.07,"end":1096.27},{"text":"also","start":1096.27,"end":1096.55},{"text":"introduce","start":1096.55,"end":1097.07},{"text":"complexity,","start":1097.07,"end":1097.79},{"text":"risk","start":1097.87,"end":1098.19},{"text":"of","start":1098.19,"end":1098.39},{"text":"double","start":1098.39,"end":1098.67},{"text":"taxation","start":1098.67,"end":1099.15},{"text":"and","start":1099.15,"end":1099.43},{"text":"fragmentation","start":1099.43,"end":1100.15},{"text":"if","start":1100.15,"end":1100.43},{"text":"implemented","start":1100.43,"end":1101.11},{"text":"inconsistently","start":1101.11,"end":1102.03},{"text":"across","start":1102.11,"end":1102.51},{"text":"jurisdiction.","start":1102.51,"end":1103.39}]},{"text":"Indonesia support the work to modernize the permanent establishment concept and explore significant economic presence and including the development of clear nexus threshold on implementation.","start":1103.79,"end":1114.43,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."},{"key":"significant-economic-presence","label":"Significant Economic Presence","description":"Designing SEP as a complement or, in some cases, an alternative to PE to tax businesses with substantial market engagement without physical presence. Discussions covered thresholds, scope, income attribution, simplification tools, and how SEP can be made administrable for developing countries."}],"words":[{"text":"Indonesia","start":1103.79,"end":1104.43},{"text":"support","start":1104.43,"end":1104.71},{"text":"the","start":1104.71,"end":1104.95},{"text":"work","start":1104.95,"end":1105.23},{"text":"to","start":1105.23,"end":1105.51},{"text":"modernize","start":1105.51,"end":1106.03},{"text":"the","start":1106.03,"end":1106.23},{"text":"permanent","start":1106.23,"end":1106.71},{"text":"establishment","start":1106.71,"end":1107.35},{"text":"concept","start":1107.35,"end":1107.75},{"text":"and","start":1107.75,"end":1107.95},{"text":"explore","start":1107.95,"end":1108.39},{"text":"significant","start":1108.39,"end":1108.75},{"text":"economic","start":1108.91,"end":1109.31},{"text":"presence","start":1109.39,"end":1109.915},{"text":"and","start":1109.915,"end":1110.04},{"text":"including","start":1110.27,"end":1110.51},{"text":"the","start":1110.59,"end":1110.87},{"text":"development","start":1110.87,"end":1111.11},{"text":"of","start":1111.11,"end":1111.39},{"text":"clear","start":1111.39,"end":1111.71},{"text":"nexus","start":1111.95,"end":1112.55},{"text":"threshold","start":1112.55,"end":1113.15},{"text":"on","start":1113.47,"end":1113.75},{"text":"implementation.","start":1113.75,"end":1114.43}]},{"text":"Several challenges remains, including divining clear and workable nexus threshold, attributing income to significant economic presence in a manner that is administrative, administrable and fair, and ensuring consistency with existing tax treaties.","start":1114.43,"end":1131.63,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."},{"key":"significant-economic-presence","label":"Significant Economic Presence","description":"Designing SEP as a complement or, in some cases, an alternative to PE to tax businesses with substantial market engagement without physical presence. Discussions covered thresholds, scope, income attribution, simplification tools, and how SEP can be made administrable for developing countries."},{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). Delegations stressed stability, broad support, and coordination with other international fora."}],"words":[{"text":"Several","start":1114.43,"end":1114.83},{"text":"challenges","start":1114.91,"end":1115.55},{"text":"remains,","start":1116.27,"end":1116.83},{"text":"including","start":1116.83,"end":1117.23},{"text":"divining","start":1117.71,"end":1118.47},{"text":"clear","start":1118.47,"end":1118.75},{"text":"and","start":1118.75,"end":1119.03},{"text":"workable","start":1119.03,"end":1119.51},{"text":"nexus","start":1119.51,"end":1120.11},{"text":"threshold,","start":1120.11,"end":1120.75},{"text":"attributing","start":1121.07,"end":1121.87},{"text":"income","start":1121.87,"end":1122.47},{"text":"to","start":1122.47,"end":1122.67},{"text":"significant","start":1122.67,"end":1122.99},{"text":"economic","start":1123.07,"end":1123.47},{"text":"presence","start":1123.55,"end":1124.03},{"text":"in","start":1124.03,"end":1124.19},{"text":"a","start":1124.19,"end":1124.31},{"text":"manner","start":1124.31,"end":1124.63},{"text":"that","start":1124.63,"end":1124.75},{"text":"is","start":1124.75,"end":1124.95},{"text":"administrative,","start":1124.95,"end":1125.79},{"text":"administrable","start":1125.87,"end":1126.91},{"text":"and","start":1126.91,"end":1127.27},{"text":"fair,","start":1127.27,"end":1127.63},{"text":"and","start":1128.03,"end":1128.43},{"text":"ensuring","start":1128.43,"end":1128.99},{"text":"consistency","start":1129.07,"end":1129.75},{"text":"with","start":1129.75,"end":1130.11},{"text":"existing","start":1130.11,"end":1130.71},{"text":"tax","start":1130.71,"end":1131.03},{"text":"treaties.","start":1131.03,"end":1131.63}]}]},{"sentences":[{"text":"In this context, Indonesia underscores the importance of simplified and practical approaches, including withholding taxes or gross basis taxation.","start":1131.79,"end":1139.96,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Debate over reliance on gross‑basis taxation (e.g., withholding) versus net‑basis approaches for cross‑border services. Several cautioned that gross taxes risk distortions and double taxation, while others saw targeted gross mechanisms as pragmatic simplification for capacity‑constrained administrations."}],"words":[{"text":"In","start":1131.79,"end":1132.07},{"text":"this","start":1132.07,"end":1132.27},{"text":"context,","start":1132.27,"end":1132.59},{"text":"Indonesia","start":1132.59,"end":1133.19},{"text":"underscores","start":1133.19,"end":1133.71},{"text":"the","start":1133.71,"end":1133.83},{"text":"importance","start":1133.83,"end":1134.31},{"text":"of","start":1134.31,"end":1134.51},{"text":"simplified","start":1134.51,"end":1135.03},{"text":"and","start":1135.03,"end":1135.35},{"text":"practical","start":1135.35,"end":1135.83},{"text":"approaches,","start":1135.83,"end":1136.43},{"text":"including","start":1136.76,"end":1137},{"text":"withholding","start":1137.08,"end":1137.72},{"text":"taxes","start":1137.72,"end":1138.2},{"text":"or","start":1138.2,"end":1138.44},{"text":"gross","start":1138.44,"end":1138.8},{"text":"basis","start":1138.8,"end":1139.32},{"text":"taxation.","start":1139.32,"end":1139.96}]},{"text":"Such approaches can reduce administrative burdens and disputes, particularly for developing countries with limited capacity, while providing greater certainty.","start":1140.28,"end":1149.72,"topics":[{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."}],"words":[{"text":"Such","start":1140.28,"end":1140.6},{"text":"approaches","start":1140.6,"end":1141.28},{"text":"can","start":1141.28,"end":1141.6},{"text":"reduce","start":1141.6,"end":1142.04},{"text":"administrative","start":1142.04,"end":1142.84},{"text":"burdens","start":1142.84,"end":1143.28},{"text":"and","start":1143.28,"end":1143.44},{"text":"disputes,","start":1143.44,"end":1144.04},{"text":"particularly","start":1144.2,"end":1144.96},{"text":"for","start":1144.96,"end":1145.24},{"text":"developing","start":1145.48,"end":1146.04},{"text":"countries","start":1146.04,"end":1146.32},{"text":"with","start":1146.32,"end":1146.64},{"text":"limited","start":1146.64,"end":1147.08},{"text":"capacity,","start":1147.08,"end":1147.68},{"text":"while","start":1147.68,"end":1148},{"text":"providing","start":1148,"end":1148.44},{"text":"greater","start":1148.44,"end":1149.04},{"text":"certainty.","start":1149.04,"end":1149.72}]},{"text":"Countries should also carefully consider key factors when designing significant economic presence based system, including administrative readiness and institutional capacity, availability of reliable data, compatibility with existing treaty obligation and the need to avoid overlapping taxing rights and dispute.","start":1150.04,"end":1168.86,"topics":[{"key":"significant-economic-presence","label":"Significant Economic Presence","description":"Designing SEP as a complement or, in some cases, an alternative to PE to tax businesses with substantial market engagement without physical presence. 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Delegations stressed stability, broad support, and coordination with other international fora."}],"words":[{"text":"We","start":1169.74,"end":1170.02},{"text":"also","start":1170.02,"end":1170.22},{"text":"wish","start":1170.22,"end":1170.5},{"text":"to","start":1170.5,"end":1170.62},{"text":"underscore","start":1170.62,"end":1171.18},{"text":"that","start":1171.18,"end":1171.46},{"text":"ongoing","start":1171.46,"end":1171.9},{"text":"discussion","start":1171.9,"end":1172.38},{"text":"at","start":1172.38,"end":1172.58},{"text":"the","start":1172.58,"end":1172.74},{"text":"UN","start":1172.74,"end":1173.02},{"text":"must","start":1173.42,"end":1173.82},{"text":"remain","start":1173.9,"end":1174.38},{"text":"inclusive,","start":1174.38,"end":1174.98},{"text":"transparent,","start":1174.98,"end":1175.7},{"text":"development","start":1175.7,"end":1176.06},{"text":"oriented","start":1176.14,"end":1176.74},{"text":"and","start":1176.74,"end":1176.94},{"text":"responsive","start":1176.94,"end":1177.42},{"text":"to","start":1177.42,"end":1177.58},{"text":"the","start":1177.58,"end":1177.7},{"text":"need","start":1177.7,"end":1177.9},{"text":"of","start":1177.9,"end":1178.1},{"text":"developing","start":1178.1,"end":1178.54},{"text":"countries.","start":1178.54,"end":1178.86}]},{"text":"Indonesia believe that a balanced approach grounded in simplicity, legal certainty, fairness and respect for national circumstances will be essential to ensure that reforms of on permanent establishment, a significant economic presence contribute to a more equitable and effective international tax architecture.","start":1179.26,"end":1197.55,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. 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a Global Goals Ambassador and also the DMU N Foundation, I would like to commend the panel for addressing the evolving challenges and increasingly digital and globalized 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me to offer a few recommendations.","start":1231.15,"end":1232.99,"topics":[],"words":[{"text":"Allow","start":1231.15,"end":1231.469},{"text":"me","start":1231.469,"end":1231.63},{"text":"to","start":1231.63,"end":1231.75},{"text":"offer","start":1231.75,"end":1231.95},{"text":"a","start":1231.95,"end":1232.11},{"text":"few","start":1232.11,"end":1232.27},{"text":"recommendations.","start":1232.27,"end":1232.99}]},{"text":"First, on the role of significant economic presence, SEP may be best understood as a targeted complement to traditional permanent establishment roles rather than a full replacement.","start":1233.23,"end":1242.93,"topics":[{"key":"significant-economic-presence","label":"Significant Economic Presence","description":"Designing SEP as a complement or, in some cases, an alternative to PE to tax businesses with substantial market engagement without physical presence. 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Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."}],"words":[{"text":"Even","start":1685.36,"end":1685.76},{"text":"developed","start":1685.84,"end":1686.6},{"text":"countries","start":1686.6,"end":1686.96},{"text":"face","start":1687.44,"end":1687.84},{"text":"difficulties","start":1687.84,"end":1688.88},{"text":"to","start":1689.04,"end":1689.32},{"text":"stay","start":1689.32,"end":1689.56},{"text":"up","start":1689.56,"end":1689.8},{"text":"to","start":1689.8,"end":1690},{"text":"date.","start":1690,"end":1690.4}]},{"text":"For developing countries, this challenge is even more serious.","start":1690.56,"end":1694.8,"topics":[{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. 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Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."}],"words":[{"text":"This","start":1695.48,"end":1695.6},{"text":"is","start":1695.6,"end":1695.84},{"text":"why","start":1695.84,"end":1696.2},{"text":"capacity","start":1696.84,"end":1697.56},{"text":"development","start":1697.56,"end":1697.96},{"text":"is","start":1698.36,"end":1698.68},{"text":"a","start":1698.68,"end":1698.92},{"text":"central","start":1698.92,"end":1699.24},{"text":"issue.","start":1699.56,"end":1699.96}]},{"text":"In this sense, the work of the Committee of Experts to which I have the honor to belong, should be highlighted.","start":1700.44,"end":1707.4,"topics":[],"words":[{"text":"In","start":1700.44,"end":1700.72},{"text":"this","start":1700.72,"end":1700.92},{"text":"sense,","start":1700.92,"end":1701.24},{"text":"the","start":1701.24,"end":1701.48},{"text":"work","start":1701.48,"end":1701.76},{"text":"of","start":1701.76,"end":1702.12},{"text":"the","start":1702.12,"end":1702.44},{"text":"Committee","start":1702.44,"end":1702.72},{"text":"of","start":1702.72,"end":1703.04},{"text":"Experts","start":1703.04,"end":1703.64},{"text":"to","start":1704.68,"end":1704.96},{"text":"which","start":1704.96,"end":1705.12},{"text":"I","start":1705.12,"end":1705.24},{"text":"have","start":1705.24,"end":1705.36},{"text":"the","start":1705.36,"end":1705.48},{"text":"honor","start":1705.48,"end":1705.68},{"text":"to","start":1705.68,"end":1705.84},{"text":"belong,","start":1705.84,"end":1706.16},{"text":"should","start":1706.16,"end":1706.44},{"text":"be","start":1706.44,"end":1706.68},{"text":"highlighted.","start":1706.68,"end":1707.4}]},{"text":"Their models and guides seek to offer specific tools in order to strengthen the mobilization of resources in developing countries.","start":1707.48,"end":1716.44,"topics":[{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."}],"words":[{"text":"Their","start":1707.48,"end":1707.76},{"text":"models","start":1707.76,"end":1708.08},{"text":"and","start":1708.08,"end":1708.24},{"text":"guides","start":1708.24,"end":1708.6},{"text":"seek","start":1708.76,"end":1709.2},{"text":"to","start":1709.2,"end":1709.48},{"text":"offer","start":1709.48,"end":1709.8},{"text":"specific","start":1710.44,"end":1711.08},{"text":"tools","start":1711.16,"end":1711.72},{"text":"in","start":1711.96,"end":1712.24},{"text":"order","start":1712.24,"end":1712.52},{"text":"to","start":1712.52,"end":1712.92},{"text":"strengthen","start":1712.92,"end":1713.52},{"text":"the","start":1713.52,"end":1713.68},{"text":"mobilization","start":1713.68,"end":1714.24},{"text":"of","start":1714.24,"end":1714.52},{"text":"resources","start":1714.52,"end":1715.12},{"text":"in","start":1715.12,"end":1715.44},{"text":"developing","start":1715.44,"end":1716.04},{"text":"countries.","start":1716.04,"end":1716.44}]}]},{"sentences":[{"text":"Technical progress such as Article 12 AA are important.","start":1717.48,"end":1721.48,"topics":[],"words":[{"text":"Technical","start":1717.48,"end":1718.08},{"text":"progress","start":1718.08,"end":1718.68},{"text":"such","start":1718.92,"end":1719.24},{"text":"as","start":1719.24,"end":1719.48},{"text":"Article","start":1719.48,"end":1719.8},{"text":"12","start":1719.88,"end":1720.28},{"text":"AA","start":1720.28,"end":1720.84},{"text":"are","start":1720.84,"end":1721.16},{"text":"important.","start":1721.16,"end":1721.48}]},{"text":"Nevertheless, their impact will depend not just on the real capacity of countries to apply it, but also on the commitment of developed countries to incorporate these tools in their treaties, new treaties as well as existing treaties.","start":1722.18,"end":1739.46,"topics":[{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."},{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). Delegations stressed stability, broad support, and coordination with other international fora."}],"words":[{"text":"Nevertheless,","start":1722.18,"end":1722.74},{"text":"their","start":1723.62,"end":1723.98},{"text":"impact","start":1723.98,"end":1724.34},{"text":"will","start":1724.42,"end":1724.78},{"text":"depend","start":1724.78,"end":1725.3},{"text":"not","start":1725.7,"end":1726.06},{"text":"just","start":1726.06,"end":1726.42},{"text":"on","start":1726.58,"end":1726.86},{"text":"the","start":1726.86,"end":1727.02},{"text":"real","start":1727.02,"end":1727.26},{"text":"capacity","start":1727.26,"end":1727.86},{"text":"of","start":1727.86,"end":1728.06},{"text":"countries","start":1728.06,"end":1728.34},{"text":"to","start":1728.42,"end":1728.74},{"text":"apply","start":1728.74,"end":1729.06},{"text":"it,","start":1729.06,"end":1729.38},{"text":"but","start":1729.54,"end":1729.94},{"text":"also","start":1730.1,"end":1730.5},{"text":"on","start":1730.82,"end":1731.14},{"text":"the","start":1731.14,"end":1731.38},{"text":"commitment","start":1731.38,"end":1732.1},{"text":"of","start":1732.1,"end":1732.5},{"text":"developed","start":1732.58,"end":1733.3},{"text":"countries","start":1733.3,"end":1733.62},{"text":"to","start":1733.94,"end":1734.3},{"text":"incorporate","start":1734.3,"end":1735.14},{"text":"these","start":1735.14,"end":1735.38},{"text":"tools","start":1735.38,"end":1735.94},{"text":"in","start":1735.94,"end":1736.26},{"text":"their","start":1736.26,"end":1736.5},{"text":"treaties,","start":1736.5,"end":1736.98},{"text":"new","start":1736.98,"end":1737.3},{"text":"treaties","start":1737.3,"end":1737.74},{"text":"as","start":1737.74,"end":1738.02},{"text":"well","start":1738.02,"end":1738.219},{"text":"as","start":1738.219,"end":1738.42},{"text":"existing","start":1738.42,"end":1738.94},{"text":"treaties.","start":1738.94,"end":1739.46}]},{"text":"Without this commitment, there is a risk that these steps forward remain only on paper.","start":1739.46,"end":1746.82,"topics":[{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). Delegations stressed stability, broad support, and coordination with other international fora."}],"words":[{"text":"Without","start":1739.46,"end":1739.86},{"text":"this","start":1739.86,"end":1740.22},{"text":"commitment,","start":1740.22,"end":1740.9},{"text":"there","start":1741.14,"end":1741.42},{"text":"is","start":1741.42,"end":1741.62},{"text":"a","start":1741.62,"end":1741.82},{"text":"risk","start":1741.82,"end":1742.1},{"text":"that","start":1742.1,"end":1742.5},{"text":"these","start":1742.98,"end":1743.38},{"text":"steps","start":1743.78,"end":1744.26},{"text":"forward","start":1744.26,"end":1744.58},{"text":"remain","start":1745.06,"end":1745.54},{"text":"only","start":1745.86,"end":1746.22},{"text":"on","start":1746.22,"end":1746.46},{"text":"paper.","start":1746.46,"end":1746.82}]},{"text":"Our committee is facing a complex task task to perfect the current rules and promote their practical implementation without altering their fundamentals.","start":1746.98,"end":1757.67,"topics":[{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). 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Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."}],"words":[{"text":"Our","start":1746.98,"end":1747.34},{"text":"committee","start":1747.34,"end":1747.7},{"text":"is","start":1747.78,"end":1748.1},{"text":"facing","start":1748.1,"end":1748.42},{"text":"a","start":1748.42,"end":1748.66},{"text":"complex","start":1748.66,"end":1749.13},{"text":"task","start":1749.13,"end":1749.28},{"text":"task","start":1749.51,"end":1749.87},{"text":"to","start":1749.87,"end":1750.15},{"text":"perfect","start":1750.15,"end":1750.71},{"text":"the","start":1750.71,"end":1750.99},{"text":"current","start":1750.99,"end":1751.27},{"text":"rules","start":1751.27,"end":1751.67},{"text":"and","start":1751.67,"end":1751.95},{"text":"promote","start":1751.95,"end":1752.59},{"text":"their","start":1752.59,"end":1752.87},{"text":"practical","start":1752.87,"end":1753.35},{"text":"implementation","start":1753.35,"end":1754.23},{"text":"without","start":1754.47,"end":1754.87},{"text":"altering","start":1755.03,"end":1755.75},{"text":"their","start":1756.31,"end":1756.71},{"text":"fundamentals.","start":1756.79,"end":1757.67}]},{"text":"And here we see an obvious source of tension.","start":1757.91,"end":1760.79,"topics":[],"words":[{"text":"And","start":1757.91,"end":1758.23},{"text":"here","start":1758.23,"end":1758.47},{"text":"we","start":1758.47,"end":1758.71},{"text":"see","start":1758.71,"end":1758.99},{"text":"an","start":1758.99,"end":1759.27},{"text":"obvious","start":1759.27,"end":1759.67},{"text":"source","start":1759.67,"end":1759.95},{"text":"of","start":1759.95,"end":1760.19},{"text":"tension.","start":1760.19,"end":1760.79}]}]},{"sentences":[{"text":"Current nexus rules do not respond to our reality.","start":1761.83,"end":1766.07,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."}],"words":[{"text":"Current","start":1761.83,"end":1762.19},{"text":"nexus","start":1762.19,"end":1762.79},{"text":"rules","start":1762.79,"end":1763.15},{"text":"do","start":1763.15,"end":1763.39},{"text":"not","start":1763.39,"end":1763.59},{"text":"respond","start":1763.59,"end":1764.07},{"text":"to","start":1764.23,"end":1764.63},{"text":"our","start":1764.79,"end":1765.19},{"text":"reality.","start":1765.349,"end":1766.07}]},{"text":"These rules, moreover, tend to favor the countries of residence versus source countries.","start":1766.47,"end":1773.67,"topics":[{"key":"market-based-taxing-rights","label":"Market-Based Taxing Rights","description":"Shifting greater emphasis toward source/market jurisdictions, including factors like where users are located or data is generated. Speakers advocated recognizing market‑centric value creation so taxing rights better align with where services are consumed and economic participation occurs."}],"words":[{"text":"These","start":1766.47,"end":1766.83},{"text":"rules,","start":1766.83,"end":1767.27},{"text":"moreover,","start":1767.27,"end":1767.83},{"text":"tend","start":1768.07,"end":1768.47},{"text":"to","start":1768.47,"end":1768.75},{"text":"favor","start":1768.75,"end":1769.35},{"text":"the","start":1770.55,"end":1770.83},{"text":"countries","start":1770.83,"end":1771.11},{"text":"of","start":1771.11,"end":1771.39},{"text":"residence","start":1771.39,"end":1771.91},{"text":"versus","start":1772.23,"end":1772.71},{"text":"source","start":1772.71,"end":1773.31},{"text":"countries.","start":1773.31,"end":1773.67}]}]},{"sentences":[{"text":"Attribution rules are costly, complex and in many cases not very realistic for developing economies.","start":1776.32,"end":1784.4,"topics":[{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. 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Interventions highlighted both revenue and sovereignty gains and concerns about consumer pass‑through, trade effects, and overlaps with income‑tax rules."}],"words":[{"text":"The","start":1794.64,"end":1794.96},{"text":"result","start":1794.96,"end":1795.28},{"text":"is","start":1795.36,"end":1795.72},{"text":"that","start":1795.72,"end":1796},{"text":"many","start":1796,"end":1796.24},{"text":"countries","start":1796.24,"end":1796.56},{"text":"opt","start":1796.96,"end":1797.36},{"text":"to","start":1797.6,"end":1798},{"text":"tax","start":1798.08,"end":1798.48},{"text":"consumption","start":1798.48,"end":1799.28},{"text":"their","start":1799.92,"end":1800.28},{"text":"ec.","start":1800.28,"end":1800.8}]}]},{"sentences":[{"text":"They're easy to capture, but they can deepen inequality.","start":1803.53,"end":1806.09,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Debate over reliance on gross‑basis taxation (e.g., withholding) versus net‑basis approaches for cross‑border services. 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Speakers warned of an emerging AI/digital gap and called for investments, data governance, and international support to bridge it."}],"words":[{"text":"Without","start":1809.37,"end":1809.77},{"text":"data,","start":1809.85,"end":1810.25},{"text":"without","start":1810.57,"end":1810.97},{"text":"improving","start":1811.13,"end":1811.77},{"text":"the","start":1812.57,"end":1812.85},{"text":"way","start":1812.85,"end":1813.05},{"text":"we","start":1813.05,"end":1813.25},{"text":"provide","start":1813.25,"end":1813.49},{"text":"assistance,","start":1813.49,"end":1814.09},{"text":"and","start":1814.09,"end":1814.33},{"text":"more","start":1814.33,"end":1814.57},{"text":"importantly","start":1814.57,"end":1815.21},{"text":"still,","start":1815.21,"end":1815.61},{"text":"without","start":1815.77,"end":1816.17},{"text":"a","start":1816.33,"end":1816.61},{"text":"deeper","start":1816.61,"end":1817.09},{"text":"reflection","start":1817.09,"end":1817.77},{"text":"on","start":1817.77,"end":1818.01},{"text":"the","start":1818.01,"end":1818.13},{"text":"principles","start":1818.13,"end":1818.65},{"text":"that","start":1818.65,"end":1818.89},{"text":"uphold","start":1818.89,"end":1819.45},{"text":"these","start":1819.53,"end":1819.85},{"text":"rules,","start":1819.85,"end":1820.21},{"text":"the","start":1820.21,"end":1820.53},{"text":"impact","start":1820.53,"end":1820.89},{"text":"of","start":1821.13,"end":1821.41},{"text":"our","start":1821.41,"end":1821.57},{"text":"work","start":1821.57,"end":1821.77},{"text":"would","start":1821.77,"end":1822.01},{"text":"then","start":1822.01,"end":1822.21},{"text":"be","start":1822.21,"end":1822.37},{"text":"limited.","start":1822.37,"end":1822.81}]},{"text":"As a committee of experts, we have a technical responsibility.","start":1823.29,"end":1826.41,"topics":[],"words":[{"text":"As","start":1823.29,"end":1823.57},{"text":"a","start":1823.57,"end":1823.73},{"text":"committee","start":1823.73,"end":1823.93},{"text":"of","start":1823.93,"end":1824.13},{"text":"experts,","start":1824.13,"end":1824.57},{"text":"we","start":1824.57,"end":1824.85},{"text":"have","start":1824.85,"end":1825.05},{"text":"a","start":1825.05,"end":1825.25},{"text":"technical","start":1825.25,"end":1825.73},{"text":"responsibility.","start":1825.73,"end":1826.41}]},{"text":"But it is countries who should lead the way when it comes to the necessary political decision making to move towards an international taxation system that is more fair, inclusive and aligned with the Sevilla commitment.","start":1826.65,"end":1839.25,"topics":[{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). 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Tax Committee","affiliation_full":"UN Tax Committee","group":null,"function":"Member"}},{"statement_number":21,"paragraphs":[{"sentences":[{"text":"Thank you.","start":1839.25,"end":1839.73,"topics":[],"words":[{"text":"Thank","start":1839.25,"end":1839.49},{"text":"you.","start":1839.49,"end":1839.73}]},{"text":"I would like to thank the distinguished representative of Committee Number six on Taxation in the United 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be followed by the distinguished representative of the 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states.","start":1856.7,"end":1862.54,"topics":[],"words":[{"text":"Italy","start":1856.7,"end":1857.22},{"text":"aligns","start":1857.22,"end":1857.58},{"text":"itself","start":1857.58,"end":1857.78},{"text":"with","start":1857.78,"end":1857.94},{"text":"a","start":1857.94,"end":1858.1},{"text":"statement","start":1858.1,"end":1858.38},{"text":"made","start":1858.62,"end":1859.02},{"text":"by","start":1859.42,"end":1859.74},{"text":"Cyprus","start":1859.74,"end":1860.34},{"text":"on","start":1860.34,"end":1860.62},{"text":"behalf","start":1860.62,"end":1860.98},{"text":"of","start":1860.98,"end":1861.1},{"text":"the","start":1861.1,"end":1861.18},{"text":"EU","start":1861.18,"end":1861.38},{"text":"and","start":1861.38,"end":1861.62},{"text":"its","start":1861.62,"end":1861.82},{"text":"member","start":1861.82,"end":1862.14},{"text":"states.","start":1862.14,"end":1862.54}]}]},{"sentences":[{"text":"Italy believes that taxing rights in respect of business profits should be allocated 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thank you.","start":1949.41,"end":1950.29,"topics":[],"words":[{"text":"I","start":1949.41,"end":1949.69},{"text":"thank","start":1949.69,"end":1949.97},{"text":"you.","start":1949.97,"end":1950.29}]}]}],"speaker":{"name":null,"affiliation":"ITA","affiliation_full":"Italy","group":null,"function":"Representative"}},{"statement_number":23,"paragraphs":[{"sentences":[{"text":"I thank representative of Italy and now give the floor to the Philippines followed by France.","start":1954.29,"end":1966.14,"topics":[],"words":[{"text":"I","start":1954.29,"end":1954.609},{"text":"thank","start":1954.609,"end":1954.93},{"text":"representative","start":1954.93,"end":1955.65},{"text":"of","start":1955.73,"end":1956.05},{"text":"Italy","start":1956.05,"end":1956.69},{"text":"and","start":1957.17,"end":1957.49},{"text":"now","start":1957.49,"end":1957.73},{"text":"give","start":1957.73,"end":1957.93},{"text":"the","start":1957.93,"end":1958.09},{"text":"floor","start":1958.09,"end":1958.49},{"text":"to","start":1958.49,"end":1958.77},{"text":"the","start":1958.77,"end":1959.09},{"text":"Philippines","start":1962.77,"end":1963.49},{"text":"followed","start":1964.14,"end":1964.62},{"text":"by","start":1965.02,"end":1965.42},{"text":"France.","start":1965.66,"end":1966.14}]}]}],"speaker":{"name":null,"affiliation":"ECOSOC","affiliation_full":"ECOSOC","group":null,"function":"President"}},{"statement_number":24,"paragraphs":[{"sentences":[{"text":"Thank you very much, Mr. President.","start":1967.42,"end":1968.78,"topics":[],"words":[{"text":"Thank","start":1967.42,"end":1967.74},{"text":"you","start":1967.74,"end":1967.86},{"text":"very","start":1967.86,"end":1968.02},{"text":"much,","start":1968.02,"end":1968.22},{"text":"Mr.","start":1968.22,"end":1968.5},{"text":"President.","start":1968.5,"end":1968.78}]},{"text":"We align with the statement of G77 in China and thank the panelists.","start":1969.58,"end":1973.58,"topics":[],"words":[{"text":"We","start":1969.58,"end":1969.9},{"text":"align","start":1969.9,"end":1970.18},{"text":"with","start":1970.18,"end":1970.34},{"text":"the","start":1970.34,"end":1970.46},{"text":"statement","start":1970.46,"end":1970.7},{"text":"of","start":1970.7,"end":1970.98},{"text":"G77","start":1970.98,"end":1971.74},{"text":"in","start":1971.74,"end":1971.98},{"text":"China","start":1971.98,"end":1972.26},{"text":"and","start":1972.26,"end":1972.54},{"text":"thank","start":1972.54,"end":1972.86},{"text":"the","start":1972.86,"end":1973.06},{"text":"panelists.","start":1973.06,"end":1973.58}]},{"text":"We wish to highlight the following points in our national capacity.","start":1974.06,"end":1976.94,"topics":[],"words":[{"text":"We","start":1974.06,"end":1974.34},{"text":"wish","start":1974.34,"end":1974.54},{"text":"to","start":1974.54,"end":1974.62},{"text":"highlight","start":1974.62,"end":1974.9},{"text":"the","start":1974.9,"end":1975.06},{"text":"following","start":1975.06,"end":1975.3},{"text":"points","start":1975.3,"end":1975.58},{"text":"in","start":1975.58,"end":1975.78},{"text":"our","start":1975.78,"end":1975.94},{"text":"national","start":1975.94,"end":1976.22},{"text":"capacity.","start":1976.22,"end":1976.94}]},{"text":"The Philippines supports inclusive and effective international tax cooperation and the Sevilla commitment.","start":1977.42,"end":1982.54,"topics":[{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). Delegations stressed stability, broad support, and coordination with other international fora."}],"words":[{"text":"The","start":1977.42,"end":1977.7},{"text":"Philippines","start":1977.7,"end":1978.14},{"text":"supports","start":1978.14,"end":1978.62},{"text":"inclusive","start":1978.62,"end":1979.14},{"text":"and","start":1979.14,"end":1979.3},{"text":"effective","start":1979.3,"end":1979.74},{"text":"international","start":1979.74,"end":1980.06},{"text":"tax","start":1980.3,"end":1980.66},{"text":"cooperation","start":1980.66,"end":1981.22},{"text":"and","start":1981.22,"end":1981.34},{"text":"the","start":1981.34,"end":1981.46},{"text":"Sevilla","start":1981.46,"end":1982.02},{"text":"commitment.","start":1982.02,"end":1982.54}]}]},{"sentences":[{"text":"We advance a fair, transparent and efficient tax system addressing both domestic and cross border tax leakages.","start":1982.78,"end":1989.5,"topics":[],"words":[{"text":"We","start":1982.78,"end":1983.1},{"text":"advance","start":1983.1,"end":1983.5},{"text":"a","start":1983.5,"end":1983.7},{"text":"fair,","start":1983.7,"end":1983.98},{"text":"transparent","start":1983.98,"end":1984.58},{"text":"and","start":1984.58,"end":1984.74},{"text":"efficient","start":1984.74,"end":1985.18},{"text":"tax","start":1985.18,"end":1985.46},{"text":"system","start":1985.46,"end":1985.82},{"text":"addressing","start":1986.22,"end":1986.78},{"text":"both","start":1986.78,"end":1987.02},{"text":"domestic","start":1987.02,"end":1987.62},{"text":"and","start":1987.62,"end":1987.86},{"text":"cross","start":1987.86,"end":1988.22},{"text":"border","start":1988.22,"end":1988.58},{"text":"tax","start":1988.58,"end":1988.9},{"text":"leakages.","start":1988.9,"end":1989.5}]},{"text":"The Philippines engages to strengthen domestic revenue mobilization and overcome barriers to effective tax collection.","start":1990.23,"end":1996.55,"topics":[{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."}],"words":[{"text":"The","start":1990.23,"end":1990.35},{"text":"Philippines","start":1990.35,"end":1990.79},{"text":"engages","start":1990.79,"end":1991.23},{"text":"to","start":1991.23,"end":1991.47},{"text":"strengthen","start":1991.47,"end":1991.91},{"text":"domestic","start":1991.91,"end":1992.43},{"text":"revenue","start":1992.43,"end":1992.83},{"text":"mobilization","start":1992.83,"end":1993.51},{"text":"and","start":1993.83,"end":1994.15},{"text":"overcome","start":1994.15,"end":1994.59},{"text":"barriers","start":1994.59,"end":1994.95},{"text":"to","start":1994.95,"end":1995.15},{"text":"effective","start":1995.15,"end":1995.59},{"text":"tax","start":1995.59,"end":1995.91},{"text":"collection.","start":1995.91,"end":1996.55}]},{"text":"Our Bureau of Internal Revenue is implementing a multi year digitalization program to enhance efficiency and compliance.","start":1997.03,"end":2004.23,"topics":[{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."},{"key":"data-infrastructure-digital-divide","label":"Data Infrastructure and the Digital Divide","description":"Building the digital foundations—reliable infrastructure, secure data platforms, data quality, and skilled personnel—needed to deploy AI and modern tax tools. Speakers warned of an emerging AI/digital gap and called for investments, data governance, and international support to bridge it."}],"words":[{"text":"Our","start":1997.03,"end":1997.35},{"text":"Bureau","start":1997.35,"end":1997.71},{"text":"of","start":1997.71,"end":1997.87},{"text":"Internal","start":1997.87,"end":1998.19},{"text":"Revenue","start":1998.19,"end":1998.59},{"text":"is","start":1998.59,"end":1998.75},{"text":"implementing","start":1998.75,"end":1999.31},{"text":"a","start":1999.31,"end":1999.47},{"text":"multi","start":1999.47,"end":1999.75},{"text":"year","start":1999.75,"end":2000.07},{"text":"digitalization","start":2000.07,"end":2001.11},{"text":"program","start":2001.19,"end":2001.59},{"text":"to","start":2001.59,"end":2001.87},{"text":"enhance","start":2001.87,"end":2002.23},{"text":"efficiency","start":2002.23,"end":2003.03},{"text":"and","start":2003.11,"end":2003.51},{"text":"compliance.","start":2003.51,"end":2004.23}]},{"text":"And the Philippine Congress has recently passed legislation on taxation of non resident digital service providers.","start":2004.47,"end":2010.79,"topics":[{"key":"digital-services-taxation","label":"Digital Services Taxation","description":"National measures to tax digital supplies, including VAT on non‑resident digital service providers and debates around DSTs. Interventions highlighted both revenue and sovereignty gains and concerns about consumer pass‑through, trade effects, and overlaps with income‑tax rules."}],"words":[{"text":"And","start":2004.47,"end":2004.75},{"text":"the","start":2004.75,"end":2004.91},{"text":"Philippine","start":2004.91,"end":2005.31},{"text":"Congress","start":2005.31,"end":2005.629},{"text":"has","start":2005.629,"end":2005.87},{"text":"recently","start":2005.87,"end":2006.15},{"text":"passed","start":2006.15,"end":2006.63},{"text":"legislation","start":2006.63,"end":2007.15},{"text":"on","start":2007.15,"end":2007.43},{"text":"taxation","start":2007.43,"end":2007.99},{"text":"of","start":2007.99,"end":2008.19},{"text":"non","start":2008.19,"end":2008.39},{"text":"resident","start":2008.39,"end":2008.95},{"text":"digital","start":2009.11,"end":2009.51},{"text":"service","start":2009.67,"end":2010.07},{"text":"providers.","start":2010.07,"end":2010.79}]},{"text":"International cooperation remains essential to address cross border tax evasion, base erosion and profit shifting.","start":2011.75,"end":2018.54,"topics":[{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). Delegations stressed stability, broad support, and coordination with other international fora."}],"words":[{"text":"International","start":2011.75,"end":2012.15},{"text":"cooperation","start":2012.23,"end":2012.91},{"text":"remains","start":2012.91,"end":2013.43},{"text":"essential","start":2013.43,"end":2013.95},{"text":"to","start":2013.95,"end":2014.19},{"text":"address","start":2014.19,"end":2014.47},{"text":"cross","start":2014.71,"end":2015.15},{"text":"border","start":2015.15,"end":2015.51},{"text":"tax","start":2015.51,"end":2015.75},{"text":"evasion,","start":2015.75,"end":2016.31},{"text":"base","start":2016.7,"end":2016.94},{"text":"erosion","start":2016.94,"end":2017.46},{"text":"and","start":2017.46,"end":2017.62},{"text":"profit","start":2017.62,"end":2017.98},{"text":"shifting.","start":2017.98,"end":2018.54}]}]},{"sentences":[{"text":"Closing tax gaps and developing common solutions to global challenges.","start":2018.7,"end":2022.94,"topics":[{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). 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Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."}],"words":[{"text":"Countries","start":2051.14,"end":2051.54},{"text":"should","start":2051.54,"end":2051.82},{"text":"be","start":2051.82,"end":2051.94},{"text":"able","start":2051.94,"end":2052.1},{"text":"to","start":2052.1,"end":2052.3},{"text":"adopt","start":2052.3,"end":2052.74},{"text":"approaches","start":2052.74,"end":2053.34},{"text":"suited","start":2053.34,"end":2053.7},{"text":"to","start":2053.7,"end":2053.86},{"text":"their","start":2053.86,"end":2054.02},{"text":"national","start":2054.02,"end":2054.34},{"text":"context","start":2054.34,"end":2054.98},{"text":"and","start":2055.06,"end":2055.46},{"text":"administrative","start":2055.54,"end":2056.46},{"text":"capacities.","start":2056.46,"end":2057.14}]},{"text":"Capacity building must be accessible and enhanced and inclusive to promote peer learning and enable effective participation of all stakeholders, especially developing countries.","start":2058.02,"end":2067.78,"topics":[{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. 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Delegations stressed stability, broad support, and coordination with other international fora."}],"words":[{"text":"This","start":2068.67,"end":2068.83},{"text":"underscores","start":2068.83,"end":2069.43},{"text":"the","start":2069.43,"end":2069.59},{"text":"urgent","start":2069.59,"end":2069.91},{"text":"and","start":2069.91,"end":2070.11},{"text":"practical","start":2070.11,"end":2070.63},{"text":"need","start":2070.63,"end":2070.99},{"text":"for","start":2071.07,"end":2071.39},{"text":"multilateral","start":2071.39,"end":2072.19},{"text":"solutions","start":2072.19,"end":2072.67},{"text":"facilitated","start":2072.75,"end":2073.63},{"text":"by","start":2073.79,"end":2074.03},{"text":"the","start":2074.03,"end":2074.19},{"text":"UN","start":2074.19,"end":2074.51},{"text":"Framework","start":2074.51,"end":2075.11},{"text":"Convention","start":2075.11,"end":2075.71},{"text":"to","start":2076.03,"end":2076.31},{"text":"achieve","start":2076.31,"end":2076.71},{"text":"widespread","start":2076.71,"end":2077.39},{"text":"and","start":2077.39,"end":2077.59},{"text":"efficient","start":2077.59,"end":2078.11},{"text":"international","start":2078.51,"end":2078.91},{"text":"tax","start":2079.07,"end":2079.47},{"text":"reform.","start":2079.47,"end":2080.03}]},{"text":"Finally, building on these efforts, greater interoperability and collaboration amongst existing international tax bodies is also essential to leverage comparative advantages and advance inclusive and effective cooperation.","start":2080.75,"end":2093.31,"topics":[{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). Delegations stressed stability, broad support, and coordination with other international fora."}],"words":[{"text":"Finally,","start":2080.75,"end":2081.23},{"text":"building","start":2081.23,"end":2081.47},{"text":"on","start":2081.47,"end":2081.67},{"text":"these","start":2081.67,"end":2081.83},{"text":"efforts,","start":2081.83,"end":2082.23},{"text":"greater","start":2082.23,"end":2082.63},{"text":"interoperability","start":2082.63,"end":2083.39},{"text":"and","start":2083.39,"end":2083.71},{"text":"collaboration","start":2083.71,"end":2084.349},{"text":"amongst","start":2084.83,"end":2085.35},{"text":"existing","start":2085.35,"end":2085.75},{"text":"international","start":2085.75,"end":2086.11},{"text":"tax","start":2086.35,"end":2086.75},{"text":"bodies","start":2086.75,"end":2087.31},{"text":"is","start":2087.63,"end":2087.95},{"text":"also","start":2087.95,"end":2088.19},{"text":"essential","start":2088.19,"end":2088.63},{"text":"to","start":2088.63,"end":2088.87},{"text":"leverage","start":2088.87,"end":2089.27},{"text":"comparative","start":2089.27,"end":2089.79},{"text":"advantages","start":2089.79,"end":2090.39},{"text":"and","start":2090.39,"end":2090.63},{"text":"advance","start":2090.63,"end":2091.03},{"text":"inclusive","start":2091.03,"end":2091.79},{"text":"and","start":2091.87,"end":2092.19},{"text":"effective","start":2092.19,"end":2092.63},{"text":"cooperation.","start":2092.63,"end":2093.31}]},{"text":"We underscore the importance of harnessing digital technologies, including artificial intelligence, to strengthen tax administration while ensuring appropriate safeguards, capacity support and equitable access for developing countries.","start":2093.879,"end":2107.239,"topics":[{"key":"ai-tax-administration","label":"AI in Tax Administration","description":"Using AI and advanced analytics to enhance risk assessment, audit selection, arrears management, taxpayer services, and forecasting. Multiple administrations shared concrete use cases that improve compliance and efficiency when embedded in core operations."},{"key":"ai-governance-safeguards","label":"AI Governance and Safeguards","description":"Establishing human oversight, accountability, legal bases for data use, bias checks, transparency, and taxpayer‑rights protections in AI‑enabled processes. Several authorities outlined policies, roles, and guardrails (e.g., curators, kill switches) to manage risks responsibly."},{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."}],"words":[{"text":"We","start":2093.879,"end":2094.039},{"text":"underscore","start":2094.039,"end":2094.519},{"text":"the","start":2094.519,"end":2094.719},{"text":"importance","start":2094.719,"end":2095.239},{"text":"of","start":2095.239,"end":2095.559},{"text":"harnessing","start":2095.559,"end":2096.119},{"text":"digital","start":2096.119,"end":2096.439},{"text":"technologies,","start":2096.599,"end":2097.279},{"text":"including","start":2097.279,"end":2097.639},{"text":"artificial","start":2097.879,"end":2098.519},{"text":"intelligence,","start":2098.519,"end":2099.159},{"text":"to","start":2099.479,"end":2099.759},{"text":"strengthen","start":2099.759,"end":2100.199},{"text":"tax","start":2100.199,"end":2100.479},{"text":"administration","start":2100.479,"end":2101.079},{"text":"while","start":2101.559,"end":2101.879},{"text":"ensuring","start":2101.879,"end":2102.279},{"text":"appropriate","start":2102.279,"end":2102.839},{"text":"safeguards,","start":2102.839,"end":2103.559},{"text":"capacity","start":2103.719,"end":2104.399},{"text":"support","start":2104.399,"end":2104.759},{"text":"and","start":2104.919,"end":2105.319},{"text":"equitable","start":2105.319,"end":2105.919},{"text":"access","start":2105.919,"end":2106.239},{"text":"for","start":2106.239,"end":2106.479},{"text":"developing","start":2106.479,"end":2106.919},{"text":"countries.","start":2106.919,"end":2107.239}]}]},{"sentences":[{"text":"I thank you Mr. President.","start":2107.319,"end":2108.519,"topics":[],"words":[{"text":"I","start":2107.319,"end":2107.599},{"text":"thank","start":2107.599,"end":2107.839},{"text":"you","start":2107.839,"end":2107.999},{"text":"Mr.","start":2107.999,"end":2108.239},{"text":"President.","start":2108.239,"end":2108.519}]}]}],"speaker":{"name":null,"affiliation":"PHL","affiliation_full":"Philippines","group":null,"function":"Representative"}},{"statement_number":25,"paragraphs":[{"sentences":[{"text":"I thank the representative of the Philippines and now give the floor to France followed by the United Kingdom.","start":2111.399,"end":2120.05,"topics":[],"words":[{"text":"I","start":2111.399,"end":2111.679},{"text":"thank","start":2111.679,"end":2111.959},{"text":"the","start":2111.959,"end":2112.199},{"text":"representative","start":2112.199,"end":2112.839},{"text":"of","start":2113.159,"end":2113.479},{"text":"the","start":2113.479,"end":2113.759},{"text":"Philippines","start":2113.759,"end":2114.319},{"text":"and","start":2114.319,"end":2114.599},{"text":"now","start":2114.599,"end":2114.839},{"text":"give","start":2114.839,"end":2115.079},{"text":"the","start":2115.079,"end":2115.319},{"text":"floor","start":2115.319,"end":2115.799},{"text":"to","start":2116.199,"end":2116.599},{"text":"France","start":2116.759,"end":2117.239},{"text":"followed","start":2117.319,"end":2117.959},{"text":"by","start":2117.959,"end":2118.279},{"text":"the","start":2118.839,"end":2119.179},{"text":"United","start":2119.33,"end":2119.53},{"text":"Kingdom.","start":2119.53,"end":2120.05}]}]}],"speaker":{"name":null,"affiliation":"ECOSOC","affiliation_full":"ECOSOC","group":null,"function":"President"}},{"statement_number":26,"paragraphs":[{"sentences":[{"text":"Thank you, President.","start":2123.01,"end":2123.89,"topics":[],"words":[{"text":"Thank","start":2123.01,"end":2123.33},{"text":"you,","start":2123.33,"end":2123.53},{"text":"President.","start":2123.53,"end":2123.89}]},{"text":"France has long been committed to the principle that business profits should be taxed where value is created.","start":2124.93,"end":2131.21,"topics":[{"key":"market-based-taxing-rights","label":"Market-Based Taxing Rights","description":"Shifting greater emphasis toward source/market jurisdictions, including factors like where users are located or data is generated. Speakers advocated recognizing market‑centric value creation so taxing rights better align with where services are consumed and economic participation occurs."}],"words":[{"text":"France","start":2124.93,"end":2125.49},{"text":"has","start":2125.57,"end":2125.97},{"text":"long","start":2125.97,"end":2126.29},{"text":"been","start":2126.29,"end":2126.49},{"text":"committed","start":2126.49,"end":2126.85},{"text":"to","start":2126.85,"end":2126.93},{"text":"the","start":2126.93,"end":2127.01},{"text":"principle","start":2127.01,"end":2127.61},{"text":"that","start":2127.61,"end":2127.97},{"text":"business","start":2128.13,"end":2128.49},{"text":"profits","start":2128.49,"end":2128.93},{"text":"should","start":2128.93,"end":2129.13},{"text":"be","start":2129.13,"end":2129.33},{"text":"taxed","start":2129.33,"end":2129.85},{"text":"where","start":2129.85,"end":2130.21},{"text":"value","start":2130.21,"end":2130.57},{"text":"is","start":2130.57,"end":2130.81},{"text":"created.","start":2130.81,"end":2131.21}]},{"text":"This principle lies at the heart of international taxation and has guided the development of the current system which is based on tax treaties.","start":2131.21,"end":2138.21,"topics":[{"key":"market-based-taxing-rights","label":"Market-Based Taxing Rights","description":"Shifting greater emphasis toward source/market jurisdictions, including factors like where users are located or data is generated. Speakers advocated recognizing market‑centric value creation so taxing rights better align with where services are consumed and economic participation occurs."},{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). 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Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."}],"words":[{"text":"The","start":2138.69,"end":2139.05},{"text":"existing","start":2139.05,"end":2139.65},{"text":"rules","start":2139.65,"end":2140.21},{"text":"are","start":2140.29,"end":2140.57},{"text":"based","start":2140.57,"end":2140.77},{"text":"on","start":2140.77,"end":2141.01},{"text":"physical","start":2141.01,"end":2141.41},{"text":"presence","start":2141.41,"end":2141.89},{"text":"and","start":2141.97,"end":2142.37},{"text":"the","start":2143.09,"end":2143.33},{"text":"arm's","start":2143.33,"end":2143.61},{"text":"length","start":2143.61,"end":2143.85},{"text":"principle","start":2143.85,"end":2144.21},{"text":"and","start":2144.21,"end":2144.37},{"text":"they","start":2144.37,"end":2144.49},{"text":"remain","start":2144.49,"end":2144.85},{"text":"fully","start":2144.85,"end":2145.21},{"text":"relevant.","start":2145.21,"end":2145.73}]},{"text":"The criteria for profit attribution based on physical presence through the notion of a permanent establishment or fixed place of business, supplemented by transfer pricing principles are well adapted, relevant and appropriate.","start":2145.97,"end":2158.37,"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. 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Several cautioned that gross taxes risk distortions and double taxation, while others saw targeted gross mechanisms as pragmatic simplification for capacity‑constrained administrations."}],"words":[{"text":"Secondly,","start":2213.27,"end":2213.63},{"text":"it","start":2213.63,"end":2213.75},{"text":"could","start":2213.75,"end":2213.91},{"text":"also","start":2213.91,"end":2214.23},{"text":"cause","start":2214.71,"end":2215.19},{"text":"taxation","start":2215.35,"end":2216.069},{"text":"on","start":2216.069,"end":2216.31},{"text":"a","start":2216.31,"end":2216.39},{"text":"gross","start":2216.39,"end":2216.75},{"text":"basis","start":2216.75,"end":2217.19},{"text":"that","start":2217.19,"end":2217.39},{"text":"is","start":2217.39,"end":2217.67},{"text":"too","start":2217.75,"end":2218.07},{"text":"far","start":2218.07,"end":2218.27},{"text":"removed","start":2218.27,"end":2218.63},{"text":"from","start":2218.63,"end":2218.79},{"text":"economic","start":2218.79,"end":2219.11},{"text":"realities.","start":2219.11,"end":2219.67}]},{"text":"Lastly, France would like to recall the major progress achieved in international taxation over the past few decades.","start":2220.71,"end":2226.63,"topics":[],"words":[{"text":"Lastly,","start":2220.71,"end":2221.19},{"text":"France","start":2221.19,"end":2221.51},{"text":"would","start":2221.51,"end":2221.71},{"text":"like","start":2221.71,"end":2221.83},{"text":"to","start":2221.83,"end":2221.95},{"text":"recall","start":2221.95,"end":2222.27},{"text":"the","start":2222.27,"end":2222.39},{"text":"major","start":2222.39,"end":2222.55},{"text":"progress","start":2222.55,"end":2222.95},{"text":"achieved","start":2222.95,"end":2223.35},{"text":"in","start":2223.35,"end":2223.59},{"text":"international","start":2223.59,"end":2223.91},{"text":"taxation","start":2224.07,"end":2224.71},{"text":"over","start":2225.11,"end":2225.43},{"text":"the","start":2225.43,"end":2225.63},{"text":"past","start":2225.63,"end":2225.83},{"text":"few","start":2225.83,"end":2226.07},{"text":"decades.","start":2226.07,"end":2226.63}]}]},{"sentences":[{"text":"These advances must be protected and strengthened by the actors that initiated them and that have specialized expertise.","start":2226.9,"end":2233.78,"topics":[{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). 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you Chair, panelists and delegates for this discussion.","start":2262.45,"end":2265.41,"topics":[],"words":[{"text":"Thank","start":2262.45,"end":2262.81},{"text":"you","start":2262.81,"end":2262.97},{"text":"Chair,","start":2262.97,"end":2263.25},{"text":"panelists","start":2263.33,"end":2263.93},{"text":"and","start":2263.93,"end":2264.13},{"text":"delegates","start":2264.13,"end":2264.53},{"text":"for","start":2264.53,"end":2264.69},{"text":"this","start":2264.69,"end":2264.85},{"text":"discussion.","start":2264.85,"end":2265.41}]},{"text":"The UK welcomes the opportunity to contribute.","start":2265.49,"end":2267.93,"topics":[],"words":[{"text":"The","start":2265.49,"end":2265.77},{"text":"UK","start":2265.77,"end":2266.05},{"text":"welcomes","start":2266.05,"end":2266.57},{"text":"the","start":2266.57,"end":2266.69},{"text":"opportunity","start":2266.69,"end":2267.29},{"text":"to","start":2267.29,"end":2267.53},{"text":"contribute.","start":2267.53,"end":2267.93}]},{"text":"To this special meeting and support the.","start":2267.93,"end":2269.85,"topics":[],"words":[{"text":"To","start":2267.93,"end":2268.09},{"text":"this","start":2268.09,"end":2268.25},{"text":"special","start":2268.25,"end":2268.49},{"text":"meeting","start":2268.49,"end":2268.85},{"text":"and","start":2269.01,"end":2269.37},{"text":"support","start":2269.37,"end":2269.65},{"text":"the.","start":2269.65,"end":2269.85}]},{"text":"Continued constructive engagement on international tax cooperation.","start":2269.85,"end":2273.17,"topics":[],"words":[{"text":"Continued","start":2269.85,"end":2270.37},{"text":"constructive","start":2270.37,"end":2270.89},{"text":"engagement","start":2270.89,"end":2271.37},{"text":"on","start":2271.37,"end":2271.57},{"text":"international","start":2271.57,"end":2271.89},{"text":"tax","start":2272.05,"end":2272.41},{"text":"cooperation.","start":2272.41,"end":2273.17}]}]},{"sentences":[{"text":"The UK's long standing view is that taxing rights in respect of 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Interventions highlighted both revenue and sovereignty gains and concerns about consumer pass‑through, trade effects, and overlaps with income‑tax rules."}],"words":[{"text":"Second,","start":2402.58,"end":2402.98},{"text":"a","start":2403.46,"end":2403.7},{"text":"reference","start":2403.7,"end":2404.06},{"text":"was","start":2404.06,"end":2404.22},{"text":"made","start":2404.22,"end":2404.38},{"text":"to","start":2404.38,"end":2404.5},{"text":"the","start":2404.5,"end":2404.659},{"text":"burden","start":2404.659,"end":2404.98},{"text":"of","start":2404.98,"end":2405.06},{"text":"VAT","start":2405.06,"end":2405.46},{"text":"that","start":2405.46,"end":2405.78},{"text":"differently","start":2405.78,"end":2406.22},{"text":"from","start":2406.22,"end":2406.38},{"text":"other","start":2406.38,"end":2406.62},{"text":"tax","start":2406.62,"end":2406.94},{"text":"measures","start":2406.94,"end":2407.34},{"text":"or","start":2407.34,"end":2407.5},{"text":"approaches","start":2407.5,"end":2407.98},{"text":"will","start":2407.98,"end":2408.14},{"text":"fall","start":2408.14,"end":2408.34},{"text":"on","start":2408.34,"end":2408.54},{"text":"consumers.","start":2408.54,"end":2409.14}]},{"text":"We would like to highlight that when it comes to gross basis taxes as well as DSTs, these are and are already being passed on to consumers.","start":2409.7,"end":2417.71,"topics":[{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Debate over reliance on gross‑basis taxation (e.g., withholding) versus net‑basis approaches for cross‑border services. Several cautioned that gross taxes risk distortions and double taxation, while others saw targeted gross mechanisms as pragmatic simplification for capacity‑constrained administrations."},{"key":"digital-services-taxation","label":"Digital Services Taxation","description":"National measures to tax digital supplies, including VAT on non‑resident digital service providers and debates around DSTs. 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Katishomo.","start":2494.4,"end":2498.7,"topics":[],"words":[{"text":"And","start":2494.4,"end":2494.8},{"text":"so","start":2494.88,"end":2495.16},{"text":"I","start":2495.16,"end":2495.28},{"text":"would","start":2495.28,"end":2495.52},{"text":"turn","start":2495.52,"end":2495.88},{"text":"to","start":2495.88,"end":2496.24},{"text":"Mr.","start":2497.34,"end":2497.62},{"text":"Katishomo.","start":2497.62,"end":2498.7}]},{"text":"There was a question from the floor which was how SEP can be designed for simplicity and 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as you please look at that question, you may also want to make your concluding remarks.","start":3038.9,"end":3043.9,"topics":[],"words":[{"text":"And","start":3038.9,"end":3039.22},{"text":"as","start":3039.22,"end":3039.5},{"text":"you","start":3039.5,"end":3039.78},{"text":"please","start":3039.78,"end":3040.06},{"text":"look","start":3040.06,"end":3040.3},{"text":"at","start":3040.3,"end":3040.46},{"text":"that","start":3040.46,"end":3040.74},{"text":"question,","start":3040.82,"end":3041.22},{"text":"you","start":3041.62,"end":3041.9},{"text":"may","start":3041.9,"end":3042.06},{"text":"also","start":3042.06,"end":3042.26},{"text":"want","start":3042.26,"end":3042.46},{"text":"to","start":3042.46,"end":3042.62},{"text":"make","start":3042.62,"end":3042.78},{"text":"your","start":3042.78,"end":3042.94},{"text":"concluding","start":3042.94,"end":3043.42},{"text":"remarks.","start":3043.42,"end":3043.9}]},{"text":"Thank 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interventions.","start":3060.91,"end":3071.79,"topics":[],"words":[{"text":"First,","start":3060.91,"end":3061.31},{"text":"obviously","start":3062.35,"end":3063.07},{"text":"I","start":3063.23,"end":3063.51},{"text":"would","start":3063.51,"end":3063.75},{"text":"like","start":3063.75,"end":3064.07},{"text":"to","start":3064.07,"end":3064.43},{"text":"thank","start":3064.99,"end":3065.47},{"text":"the","start":3066.27,"end":3066.63},{"text":"distinguished","start":3066.63,"end":3067.63},{"text":"representatives","start":3067.63,"end":3068.75},{"text":"for","start":3068.83,"end":3069.23},{"text":"their","start":3069.55,"end":3069.95},{"text":"statements","start":3070.43,"end":3071.03},{"text":"and","start":3071.03,"end":3071.23},{"text":"interventions.","start":3071.23,"end":3071.79}]},{"text":"They were very interesting and they highlight the clarity within this debate and also the need to finally carry out this task as a real priority for the international tax cooperation community, 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world cannot remain the same the way it was a hundred years ago.","start":3400.8,"end":3405.04,"topics":[],"words":[{"text":"The","start":3400.8,"end":3401.12},{"text":"world","start":3401.12,"end":3401.4},{"text":"cannot","start":3401.4,"end":3401.8},{"text":"remain","start":3401.8,"end":3402.16},{"text":"the","start":3402.16,"end":3402.36},{"text":"same","start":3402.36,"end":3402.64},{"text":"the","start":3402.64,"end":3402.92},{"text":"way","start":3402.92,"end":3403.08},{"text":"it","start":3403.08,"end":3403.24},{"text":"was","start":3403.24,"end":3403.52},{"text":"a","start":3403.76,"end":3404.08},{"text":"hundred","start":3404.08,"end":3404.4},{"text":"years","start":3404.4,"end":3404.72},{"text":"ago.","start":3404.72,"end":3405.04}]},{"text":"With this I want to say very thank you to my panelists and also to all 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am pleased to welcome the distinguished presenters for this discussion And I invite Ms. Geneva Jacqueline Bangura, Commissioner General of the National Revenue Authority of Sierra Leone and member of the Committee of Experts on International Cooperation in Tax Matters to introduce the panelists and proceed with the 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you very much, Mr. President.","start":3738.81,"end":3740.65,"topics":[],"words":[{"text":"Thank","start":3738.81,"end":3739.169},{"text":"you","start":3739.169,"end":3739.33},{"text":"very","start":3739.33,"end":3739.53},{"text":"much,","start":3739.53,"end":3739.85},{"text":"Mr.","start":3739.93,"end":3740.33},{"text":"President.","start":3740.33,"end":3740.65}]},{"text":"I am truly honored to moderate the final panel of this special meeting which will focus on the use of artificial intelligence by tax administrations.","start":3742.01,"end":3753.63,"topics":[],"words":[{"text":"I","start":3742.01,"end":3742.29},{"text":"am","start":3742.29,"end":3742.49},{"text":"truly","start":3742.49,"end":3742.85},{"text":"honored","start":3742.85,"end":3743.37},{"text":"to","start":3743.37,"end":3743.65},{"text":"moderate","start":3743.65,"end":3744.21},{"text":"the","start":3744.21,"end":3744.49},{"text":"final","start":3744.49,"end":3744.81},{"text":"panel","start":3744.81,"end":3745.37},{"text":"of","start":3745.69,"end":3746.01},{"text":"this","start":3746.01,"end":3746.29},{"text":"special","start":3746.29,"end":3746.65},{"text":"meeting","start":3746.65,"end":3747.05},{"text":"which","start":3747.37,"end":3747.69},{"text":"will","start":3747.69,"end":3747.97},{"text":"focus","start":3747.97,"end":3748.33},{"text":"on","start":3749.15,"end":3749.31},{"text":"the","start":3749.31,"end":3749.51},{"text":"use","start":3749.51,"end":3749.71},{"text":"of","start":3749.71,"end":3749.95},{"text":"artificial","start":3749.95,"end":3750.59},{"text":"intelligence","start":3750.59,"end":3751.39},{"text":"by","start":3751.63,"end":3751.95},{"text":"tax","start":3751.95,"end":3752.27},{"text":"administrations.","start":3752.51,"end":3753.63}]},{"text":"AI is transforming how tax administrations operate worldwide.","start":3754.67,"end":3760.43,"topics":[],"words":[{"text":"AI","start":3754.67,"end":3755.27},{"text":"is","start":3755.27,"end":3755.55},{"text":"transforming","start":3755.55,"end":3756.43},{"text":"how","start":3756.51,"end":3756.83},{"text":"tax","start":3756.83,"end":3757.15},{"text":"administrations","start":3757.15,"end":3758.31},{"text":"operate","start":3758.31,"end":3759.07},{"text":"worldwide.","start":3759.47,"end":3760.43}]},{"text":"AI can improve efficiency, detect fraud and evasion, improve risk assessment and strengthen taxpayer services and compliance management.","start":3761.55,"end":3775.62,"topics":[],"words":[{"text":"AI","start":3761.55,"end":3762.15},{"text":"can","start":3762.15,"end":3762.47},{"text":"improve","start":3762.47,"end":3762.83},{"text":"efficiency,","start":3763.31,"end":3764.27},{"text":"detect","start":3765.23,"end":3765.87},{"text":"fraud","start":3766.03,"end":3766.59},{"text":"and","start":3766.59,"end":3766.87},{"text":"evasion,","start":3766.87,"end":3767.63},{"text":"improve","start":3768.59,"end":3768.99},{"text":"risk","start":3769.39,"end":3769.79},{"text":"assessment","start":3770.11,"end":3770.91},{"text":"and","start":3771.55,"end":3771.91},{"text":"strengthen","start":3771.91,"end":3772.59},{"text":"taxpayer","start":3772.59,"end":3773.47},{"text":"services","start":3773.47,"end":3773.79},{"text":"and","start":3774.34,"end":3774.5},{"text":"compliance","start":3774.5,"end":3775.22},{"text":"management.","start":3775.22,"end":3775.62}]},{"text":"Yet AI also introduces significant risk, increasing privacy concerns, data vulnerabilities, ethical considerations and potential errors that could adversely affect both tax administrations and taxpayers rights.","start":3777.14,"end":3797.3,"topics":[],"words":[{"text":"Yet","start":3777.14,"end":3777.54},{"text":"AI","start":3777.78,"end":3778.38},{"text":"also","start":3778.38,"end":3778.74},{"text":"introduces","start":3778.74,"end":3779.66},{"text":"significant","start":3779.66,"end":3780.02},{"text":"risk,","start":3780.5,"end":3780.9},{"text":"increasing","start":3781.94,"end":3782.58},{"text":"privacy","start":3782.74,"end":3783.38},{"text":"concerns,","start":3783.38,"end":3784.26},{"text":"data","start":3784.98,"end":3785.38},{"text":"vulnerabilities,","start":3785.46,"end":3786.26},{"text":"ethical","start":3787.46,"end":3788.02},{"text":"considerations","start":3788.1,"end":3789.06},{"text":"and","start":3789.78,"end":3790.18},{"text":"potential","start":3790.18,"end":3790.82},{"text":"errors","start":3790.82,"end":3791.54},{"text":"that","start":3791.62,"end":3791.94},{"text":"could","start":3791.94,"end":3792.26},{"text":"adversely","start":3792.26,"end":3793.02},{"text":"affect","start":3793.02,"end":3793.62},{"text":"both","start":3793.62,"end":3793.98},{"text":"tax","start":3793.98,"end":3794.34},{"text":"administrations","start":3794.34,"end":3795.54},{"text":"and","start":3795.7,"end":3796.06},{"text":"taxpayers","start":3796.06,"end":3796.94},{"text":"rights.","start":3796.94,"end":3797.3}]}]},{"sentences":[{"text":"Drawing on experiences from tax administration at the different stages of AI adoption, this panel will examine how to harness AI's potential responsibly and 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governance standards, capacity building priorities and cooperation mechanism that can help all countries benefit from technological transformation while promoting tax rights and maintaining public 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will engage this panel to address the following questions.","start":3833.25,"end":3837.97,"topics":[],"words":[{"text":"I","start":3833.25,"end":3833.53},{"text":"will","start":3833.53,"end":3833.73},{"text":"engage","start":3833.73,"end":3834.29},{"text":"this","start":3834.37,"end":3834.77},{"text":"panel","start":3834.77,"end":3835.33},{"text":"to","start":3835.33,"end":3835.61},{"text":"address","start":3835.61,"end":3835.89},{"text":"the","start":3836.13,"end":3836.49},{"text":"following","start":3836.49,"end":3836.85},{"text":"questions.","start":3837.17,"end":3837.97}]},{"text":"1. How can AI enhance fairness, efficiency and transparency in tax administration and what are the key risk to guard against?","start":3839.09,"end":3853.01,"topics":[],"words":[{"text":"1.","start":3839.09,"end":3839.49},{"text":"How","start":3840.29,"end":3840.69},{"text":"can","start":3840.69,"end":3841.09},{"text":"AI","start":3841.09,"end":3841.73},{"text":"enhance","start":3841.81,"end":3842.45},{"text":"fairness,","start":3842.61,"end":3843.33},{"text":"efficiency","start":3843.97,"end":3845.01},{"text":"and","start":3845.17,"end":3845.53},{"text":"transparency","start":3845.53,"end":3846.37},{"text":"in","start":3846.85,"end":3847.17},{"text":"tax","start":3847.17,"end":3847.49},{"text":"administration","start":3847.57,"end":3848.29},{"text":"and","start":3849.25,"end":3849.61},{"text":"what","start":3849.61,"end":3849.93},{"text":"are","start":3849.93,"end":3850.17},{"text":"the","start":3850.17,"end":3850.37},{"text":"key","start":3850.37,"end":3850.69},{"text":"risk","start":3850.69,"end":3851.09},{"text":"to","start":3851.49,"end":3851.81},{"text":"guard","start":3851.81,"end":3852.21},{"text":"against?","start":3852.61,"end":3853.01}]}]},{"sentences":[{"text":"2. What are the main opportunities and key challenges countries face when integrating AI into tax administration, particularly developing countries?","start":3854.54,"end":3867.26,"topics":[],"words":[{"text":"2.","start":3854.54,"end":3854.78},{"text":"What","start":3855.5,"end":3855.82},{"text":"are","start":3855.82,"end":3856.02},{"text":"the","start":3856.02,"end":3856.22},{"text":"main","start":3856.22,"end":3856.54},{"text":"opportunities","start":3856.54,"end":3857.26},{"text":"and","start":3857.58,"end":3857.94},{"text":"key","start":3857.94,"end":3858.3},{"text":"challenges","start":3858.3,"end":3859.02},{"text":"countries","start":3859.74,"end":3860.14},{"text":"face","start":3860.38,"end":3860.78},{"text":"when","start":3860.78,"end":3861.18},{"text":"integrating","start":3861.18,"end":3861.9},{"text":"AI","start":3862.06,"end":3862.7},{"text":"into","start":3863.02,"end":3863.38},{"text":"tax","start":3863.38,"end":3863.74},{"text":"administration,","start":3863.82,"end":3864.54},{"text":"particularly","start":3865.42,"end":3866.26},{"text":"developing","start":3866.26,"end":3866.9},{"text":"countries?","start":3866.9,"end":3867.26}]},{"text":"3. What skills, infrastructure and institutional arrangements do tax administrations need to deploy AI affiliate efficiently and responsibly in areas such as risk compliance, risk management, risk assessment and audit selection and finally, what governance standards and safeguards are needed to ensure the ethical use of AI in tax operations, including human oversight requirements, requirements, transparency and disclosure, data confidentiality protections, sound algorithm design and accessible redress mechanisms for 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but not least, before introducing our distinguished panelists, I would like to highlight the work being undertaken by the UN Committee of Experts on International Cooperation in Tax Matters in this 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Committee is currently developing a practical guide on Artificial Intelligence for tax Administration which is expected in 2027, designed with particular focus on developing 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am confident that this guide will benefit from from the country experiences and priorities shared during this 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distinguished panelists who are representing governments, international organizations and academia.","start":3965.57,"end":3976.45,"topics":[],"words":[{"text":"Let","start":3965.57,"end":3965.89},{"text":"me","start":3965.89,"end":3966.13},{"text":"now","start":3966.13,"end":3966.45},{"text":"introduce","start":3966.45,"end":3967.17},{"text":"our","start":3967.33,"end":3967.69},{"text":"distinguished","start":3967.69,"end":3968.77},{"text":"panelists","start":3968.85,"end":3969.49},{"text":"who","start":3970.21,"end":3970.57},{"text":"are","start":3970.57,"end":3970.89},{"text":"representing","start":3970.89,"end":3971.89},{"text":"governments,","start":3971.89,"end":3972.77},{"text":"international","start":3973.57,"end":3973.97},{"text":"organizations","start":3974.21,"end":3975.369},{"text":"and","start":3975.369,"end":3975.65},{"text":"academia.","start":3975.65,"end":3976.45}]},{"text":"To my Left we have Mr. Juliano Brito Digusta Neves and is Under Secretary of Corporate 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with us we have Mrs. Zapor Alexandia.","start":3994.22,"end":3999.18,"topics":[],"words":[{"text":"Online","start":3994.22,"end":3994.62},{"text":"with","start":3994.94,"end":3995.3},{"text":"us","start":3995.3,"end":3995.66},{"text":"we","start":3995.74,"end":3996.06},{"text":"have","start":3996.06,"end":3996.38},{"text":"Mrs.","start":3996.46,"end":3997.02},{"text":"Zapor","start":3997.02,"end":3997.82},{"text":"Alexandia.","start":3998.14,"end":3999.18}]}]},{"sentences":[{"text":"She is the Deputy Head of Tax Information and Risk Analysis Department at the State Revenue Committee of the Report Republic of 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online we have Mr. James Smitten, who is also who is the Director General of Enterprise Transformation and Chief I A Chief AI Officer at His Majesty Revenue Majesty's Revenue and Customs in the UK to my far right I have Mr. Richard Stern, who is the Director of the Global Tax Policy center at the Institute for Austrian and International Tax Law, Vienna University of Economics and 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as a Panelist we have Mr. Abubakar Emir, who is the Head of Facilitation Information Systems and Strategy at the Moroccan Tax 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also have two distinguished respondents in the audience with us this afternoon we have Mr. Rud and he is the Deputy Director of the Fiscal Affairs Department at the International Monetary 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lastly we have Ms. Angela Eng and she is the Assistant Commissioner at the International Tax and Relations Department of the Inland Revenue Authority of Singapore and she also doubles as the member of the UN Committee of Experts on International Cooperation in Tax 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before turning our first to our first speaker, let me briefly just outline the format of this 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Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."}],"words":[{"text":"And","start":4738.09,"end":4738.37},{"text":"that","start":4738.37,"end":4738.57},{"text":"makes","start":4738.57,"end":4738.77},{"text":"it","start":4738.77,"end":4738.97},{"text":"hard","start":4738.97,"end":4739.29},{"text":"to","start":4739.29,"end":4739.69},{"text":"control","start":4740.33,"end":4740.73},{"text":"tax","start":4740.81,"end":4741.13},{"text":"administrations.","start":4741.13,"end":4742.01}]}]}],"speaker":{"name":"Richard Stern","affiliation":"Vienna University of Economics and Business","affiliation_full":"Vienna University of Economics and Business","group":null,"function":"Director"}},{"statement_number":46,"paragraphs":[{"sentences":[{"text":"So thank you very much thank 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thank you very much.","start":4763.77,"end":4764.81,"topics":[],"words":[{"text":"So","start":4763.77,"end":4764.01},{"text":"thank","start":4764.01,"end":4764.17},{"text":"you","start":4764.17,"end":4764.29},{"text":"very","start":4764.29,"end":4764.49},{"text":"much.","start":4764.49,"end":4764.81}]}]},{"sentences":[{"text":"Over to you please.","start":4765.45,"end":4766.57,"topics":[],"words":[{"text":"Over","start":4765.45,"end":4765.81},{"text":"to","start":4765.81,"end":4766.05},{"text":"you","start":4766.05,"end":4766.25},{"text":"please.","start":4766.25,"end":4766.57}]},{"text":"Mr. Hemere, can you please share with us the benefits but also the risk that your government has encountered while implementing the use of the AI and your work in the Moroccan tax 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summary, thank you, thank you very.","start":5314.77,"end":5318.249,"topics":[],"words":[{"text":"In","start":5314.77,"end":5315.05},{"text":"summary,","start":5315.05,"end":5315.45},{"text":"thank","start":5315.45,"end":5315.73},{"text":"you,","start":5315.73,"end":5315.97},{"text":"thank","start":5317.57,"end":5317.89},{"text":"you","start":5317.89,"end":5318.01},{"text":"very.","start":5318.01,"end":5318.249}]}]}],"speaker":{"name":"Abubakar Emir","affiliation":"Moroccan Tax Administration","affiliation_full":"Moroccan Tax Administration","group":null,"function":"Head, Facilitation Information Systems & Strategy"}},{"statement_number":48,"paragraphs":[{"sentences":[{"text":"Much Mr. Emir, for sharing your government's 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you very much for sharing your experience.","start":5365.55,"end":5368.11,"topics":[],"words":[{"text":"Thank","start":5365.55,"end":5365.91},{"text":"you","start":5365.91,"end":5366.07},{"text":"very","start":5366.07,"end":5366.23},{"text":"much","start":5366.23,"end":5366.39},{"text":"for","start":5366.39,"end":5366.59},{"text":"sharing","start":5366.59,"end":5366.99},{"text":"your","start":5367.47,"end":5367.79},{"text":"experience.","start":5367.79,"end":5368.11}]},{"text":"I will now welcome Mrs. Alexander.","start":5368.99,"end":5371.79,"topics":[],"words":[{"text":"I","start":5368.99,"end":5369.27},{"text":"will","start":5369.27,"end":5369.51},{"text":"now","start":5369.51,"end":5369.789},{"text":"welcome","start":5369.789,"end":5370.35},{"text":"Mrs.","start":5370.35,"end":5370.91},{"text":"Alexander.","start":5370.91,"end":5371.79}]},{"text":"She's 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administration.","start":5380.6,"end":5390.92,"topics":[],"words":[{"text":"And","start":5380.6,"end":5381},{"text":"we","start":5381.16,"end":5381.56},{"text":"know","start":5381.64,"end":5382.04},{"text":"Armenia","start":5382.36,"end":5383.2},{"text":"has","start":5383.2,"end":5383.48},{"text":"been","start":5383.48,"end":5383.76},{"text":"leading","start":5383.76,"end":5384.28},{"text":"pilot","start":5384.6,"end":5385.2},{"text":"projects","start":5385.2,"end":5385.88},{"text":"using","start":5386.28,"end":5386.68},{"text":"AI","start":5386.68,"end":5387.4},{"text":"to","start":5387.4,"end":5387.72},{"text":"improve","start":5387.72,"end":5388.04},{"text":"the","start":5388.04,"end":5388.36},{"text":"efficiency","start":5388.36,"end":5389.16},{"text":"of","start":5389.48,"end":5389.8},{"text":"tax","start":5389.8,"end":5390.12},{"text":"administration.","start":5390.2,"end":5390.92}]},{"text":"Could you please tell us a bit more about these projects and also how Armenia manages the inherent risk posed by the use of AI.","start":5391.72,"end":5401.48,"topics":[],"words":[{"text":"Could","start":5391.72,"end":5392},{"text":"you","start":5392,"end":5392.2},{"text":"please","start":5392.2,"end":5392.48},{"text":"tell","start":5392.48,"end":5392.72},{"text":"us","start":5392.72,"end":5392.92},{"text":"a","start":5392.92,"end":5393.08},{"text":"bit","start":5393.08,"end":5393.32},{"text":"more","start":5393.32,"end":5393.68},{"text":"about","start":5393.68,"end":5394},{"text":"these","start":5394,"end":5394.32},{"text":"projects","start":5394.32,"end":5395},{"text":"and","start":5395,"end":5395.319},{"text":"also","start":5395.319,"end":5395.64},{"text":"how","start":5395.72,"end":5396.12},{"text":"Armenia","start":5396.44,"end":5397.28},{"text":"manages","start":5397.28,"end":5397.88},{"text":"the","start":5397.88,"end":5398.24},{"text":"inherent","start":5398.24,"end":5398.88},{"text":"risk","start":5398.88,"end":5399.24},{"text":"posed","start":5399.64,"end":5400.16},{"text":"by","start":5400.16,"end":5400.32},{"text":"the","start":5400.32,"end":5400.52},{"text":"use","start":5400.52,"end":5400.72},{"text":"of","start":5400.72,"end":5400.92},{"text":"AI.","start":5400.92,"end":5401.48}]},{"text":"Over to you, ma'.","start":5401.72,"end":5402.64,"topics":[],"words":[{"text":"Over","start":5401.72,"end":5402.04},{"text":"to","start":5402.04,"end":5402.24},{"text":"you,","start":5402.24,"end":5402.44},{"text":"ma'.","start":5402.44,"end":5402.64}]},{"text":"Am.","start":5402.64,"end":5402.84,"topics":[],"words":[{"text":"Am.","start":5402.64,"end":5402.84}]}]}],"speaker":{"name":"Geneva Jacqueline Bangura","affiliation":"SLE","affiliation_full":"Sierra Leone","group":null,"function":"Moderator"}},{"statement_number":49,"paragraphs":[{"sentences":[{"text":"Dear colleagues, it's a great honor to contribute to this discussion on the role of AI in tax 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systems worldwide, offering new opportunities to strengthen domestic resource mobilization, improve compliance and enhance efficiency at the Same time, it raises important policy questions related to to fairness, transparency, taxpayers rights and governance.","start":5413.89,"end":5434.82,"topics":[{"key":"ai-tax-administration","label":"AI in Tax Administration","description":"Using AI and advanced analytics to enhance risk assessment, audit selection, arrears management, taxpayer services, and forecasting. Multiple administrations shared concrete use cases that improve compliance and efficiency when embedded in core operations."},{"key":"ai-governance-safeguards","label":"AI Governance and Safeguards","description":"Establishing human oversight, accountability, legal bases for data use, bias checks, transparency, and taxpayer‑rights protections in AI‑enabled processes. Several authorities outlined policies, roles, and guardrails (e.g., curators, kill switches) to manage risks responsibly."}],"words":[{"text":"AI","start":5413.89,"end":5414.37},{"text":"is","start":5414.37,"end":5414.61},{"text":"rapidly","start":5414.61,"end":5415.17},{"text":"reshaping","start":5415.17,"end":5415.73},{"text":"tax","start":5415.73,"end":5416.05},{"text":"systems","start":5416.13,"end":5416.69},{"text":"worldwide,","start":5416.69,"end":5417.33},{"text":"offering","start":5417.41,"end":5417.97},{"text":"new","start":5417.97,"end":5418.29},{"text":"opportunities","start":5418.29,"end":5419.09},{"text":"to","start":5419.25,"end":5419.61},{"text":"strengthen","start":5419.61,"end":5420.21},{"text":"domestic","start":5420.21,"end":5420.849},{"text":"resource","start":5420.849,"end":5421.41},{"text":"mobilization,","start":5421.41,"end":5422.05},{"text":"improve","start":5422.53,"end":5422.93},{"text":"compliance","start":5423.01,"end":5423.73},{"text":"and","start":5423.73,"end":5424.13},{"text":"enhance","start":5424.37,"end":5424.89},{"text":"efficiency","start":5424.89,"end":5425.73},{"text":"at","start":5426.37,"end":5426.65},{"text":"the","start":5426.65,"end":5426.85},{"text":"Same","start":5426.85,"end":5427.09},{"text":"time,","start":5427.09,"end":5427.33},{"text":"it","start":5427.33,"end":5427.53},{"text":"raises","start":5427.53,"end":5427.97},{"text":"important","start":5427.97,"end":5428.37},{"text":"policy","start":5428.61,"end":5429.01},{"text":"questions","start":5429.17,"end":5429.85},{"text":"related","start":5429.85,"end":5430.17},{"text":"to","start":5430.17,"end":5430.43},{"text":"to","start":5430.58,"end":5430.74},{"text":"fairness,","start":5430.74,"end":5431.3},{"text":"transparency,","start":5431.38,"end":5432.18},{"text":"taxpayers","start":5432.34,"end":5433.22},{"text":"rights","start":5433.38,"end":5433.78},{"text":"and","start":5433.78,"end":5434.18},{"text":"governance.","start":5434.18,"end":5434.82}]},{"text":"In this context, discussions under the United nations, including in follow up to the civilian commitment, are essential to ensure that AI contributes to more inclusive and effective tax systems rather than widening existing gaps between countries.","start":5435.54,"end":5453.62,"topics":[{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). 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Speakers warned of an emerging AI/digital gap and called for investments, data governance, and international support to bridge it."}],"words":[{"text":"At","start":5556.84,"end":5557.12},{"text":"the","start":5557.12,"end":5557.32},{"text":"same","start":5557.32,"end":5557.6},{"text":"time,","start":5557.6,"end":5557.92},{"text":"its","start":5557.92,"end":5558.24},{"text":"use","start":5558.24,"end":5558.6},{"text":"requires","start":5558.84,"end":5559.56},{"text":"careful","start":5559.56,"end":5560.16},{"text":"attention","start":5560.16,"end":5560.68},{"text":"to","start":5560.95,"end":5561.11},{"text":"data","start":5561.11,"end":5561.43},{"text":"quality,","start":5561.43,"end":5562.07},{"text":"cybersecurity","start":5562.79,"end":5563.83},{"text":"and","start":5564.23,"end":5564.59},{"text":"algorithmic","start":5564.59,"end":5565.39},{"text":"bias.","start":5565.39,"end":5565.99}]},{"text":"Ensuring that AI systems are explainable, auditable and subject to human oversight is therefore essential to safeguard taxpayer rights and maintain public confidence.","start":5566.95,"end":5579.51,"topics":[{"key":"ai-governance-safeguards","label":"AI Governance and Safeguards","description":"Establishing human oversight, accountability, legal bases for data use, bias checks, transparency, and taxpayer‑rights protections in AI‑enabled processes. 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Multiple administrations shared concrete use cases that improve compliance and efficiency when embedded in core operations."},{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."}],"words":[{"text":"Building","start":5630.269,"end":5630.63},{"text":"on","start":5630.63,"end":5630.87},{"text":"this","start":5630.87,"end":5631.15},{"text":"foundation,","start":5631.15,"end":5631.79},{"text":"we","start":5632.35,"end":5632.63},{"text":"have","start":5632.63,"end":5632.83},{"text":"gradually","start":5632.83,"end":5633.39},{"text":"introduced","start":5633.47,"end":5634.23},{"text":"AI","start":5634.23,"end":5634.71},{"text":"and","start":5634.71,"end":5634.91},{"text":"machine","start":5634.91,"end":5635.31},{"text":"learning","start":5635.31,"end":5635.71},{"text":"pillar","start":5635.71,"end":5636.31},{"text":"models","start":5636.31,"end":5636.83},{"text":"in","start":5637.07,"end":5637.39},{"text":"selected","start":5637.39,"end":5637.87},{"text":"sectors,","start":5637.95,"end":5638.75},{"text":"focusing","start":5638.99,"end":5639.71},{"text":"on","start":5639.71,"end":5640.07},{"text":"targeted","start":5640.07,"end":5640.71},{"text":"applications","start":5640.71,"end":5641.18},{"text":"that","start":5641.73,"end":5641.93},{"text":"allow","start":5641.93,"end":5642.29},{"text":"us","start":5642.37,"end":5642.77},{"text":"to","start":5642.77,"end":5643.17},{"text":"test","start":5643.25,"end":5643.65},{"text":"methodologies","start":5643.73,"end":5644.65},{"text":"and","start":5644.65,"end":5645.01},{"text":"build","start":5645.09,"end":5645.49},{"text":"institutional","start":5645.81,"end":5646.61},{"text":"capacity.","start":5646.61,"end":5647.33}]},{"text":"One example relates to compressed natural gas transaction where inconsistencies arise due to different measurement units and variations in product descriptions.","start":5647.97,"end":5660.77,"topics":[{"key":"data-infrastructure-digital-divide","label":"Data Infrastructure and the Digital Divide","description":"Building the digital foundations—reliable infrastructure, secure data platforms, data quality, and skilled personnel—needed to deploy AI and modern tax tools. 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Multiple administrations shared concrete use cases that improve compliance and efficiency when embedded in core operations."}],"words":[{"text":"Using","start":5661.25,"end":5661.65},{"text":"AI","start":5661.73,"end":5662.25},{"text":"based","start":5662.25,"end":5662.61},{"text":"text","start":5662.69,"end":5663.17},{"text":"analysis,","start":5663.17,"end":5663.97},{"text":"we","start":5664.05,"end":5664.37},{"text":"are","start":5664.37,"end":5664.61},{"text":"able","start":5664.61,"end":5664.89},{"text":"to","start":5664.89,"end":5665.25},{"text":"identify","start":5665.33,"end":5666.05},{"text":"relevant","start":5666.29,"end":5666.89},{"text":"transactions","start":5666.89,"end":5667.07},{"text":"transactions","start":5667.22,"end":5667.86},{"text":"across","start":5667.86,"end":5668.26},{"text":"large","start":5668.5,"end":5668.9},{"text":"data","start":5668.9,"end":5669.3},{"text":"sets","start":5669.3,"end":5669.86},{"text":"and","start":5669.86,"end":5670.26},{"text":"detect","start":5670.34,"end":5670.94},{"text":"discrepancies","start":5670.94,"end":5671.98},{"text":"between","start":5671.98,"end":5672.34},{"text":"reported","start":5672.5,"end":5672.9},{"text":"quantities","start":5673.14,"end":5673.78},{"text":"and","start":5673.94,"end":5674.26},{"text":"turnover.","start":5674.26,"end":5674.9}]},{"text":"Another example focuses on dairy production chains where AI helps compare data reported by producers and buyers to identify potential undeclared turnover while overcoming challenges related to INC consistent product descriptions.","start":5675.62,"end":5694.99,"topics":[{"key":"ai-tax-administration","label":"AI in Tax Administration","description":"Using AI and advanced analytics to enhance risk assessment, audit selection, arrears management, taxpayer services, and forecasting. 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I think we have heard today, from today's conversations repeated calls for, for robust governance frameworks to deal with the risks and capacity building efforts to ensure that developing countries can harness AI benefits.","start":6763.28,"end":6776.74,"topics":[{"key":"ai-governance-safeguards","label":"AI Governance and Safeguards","description":"Establishing human oversight, accountability, legal bases for data use, bias checks, transparency, and taxpayer‑rights protections in AI‑enabled processes. 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you very much, Very much, Chair.","start":6984.48,"end":6987.6,"topics":[],"words":[{"text":"Thank","start":6984.48,"end":6984.8},{"text":"you","start":6984.8,"end":6984.92},{"text":"very","start":6984.92,"end":6985.08},{"text":"much,","start":6985.08,"end":6985.36},{"text":"Very","start":6986.72,"end":6987},{"text":"much,","start":6987,"end":6987.24},{"text":"Chair.","start":6987.24,"end":6987.6}]}]}],"speaker":{"name":"Geneva Jacqueline Bangura","affiliation":"SLE","affiliation_full":"Sierra Leone","group":null,"function":"Moderator"}},{"statement_number":57,"paragraphs":[{"sentences":[{"text":"And thank you very much to the panelists for a very insightful 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now invite delegations to engage with the presenters in an interactive discussion.","start":7436.23,"end":7440.71,"topics":[],"words":[{"text":"I","start":7436.23,"end":7436.51},{"text":"now","start":7436.51,"end":7436.71},{"text":"invite","start":7436.71,"end":7437.03},{"text":"delegations","start":7437.03,"end":7437.59},{"text":"to","start":7437.59,"end":7437.79},{"text":"engage","start":7437.79,"end":7438.23},{"text":"with","start":7438.23,"end":7438.43},{"text":"the","start":7438.43,"end":7438.59},{"text":"presenters","start":7438.59,"end":7439.07},{"text":"in","start":7439.07,"end":7439.27},{"text":"an","start":7439.27,"end":7439.51},{"text":"interactive","start":7439.51,"end":7440.15},{"text":"discussion.","start":7440.15,"end":7440.71}]},{"text":"Those who would like to request for the floor should press their microphone 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Excellencies, distinguished panelists, delegates across the world, tax administrations are indeed under growing pressure to mobilize domestic resources more effectively and in an increasingly complex and digitalized 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many countries, this challenge is compounded by limited access to technology, data and infrastructure.","start":7636.1,"end":7641.22,"topics":[{"key":"data-infrastructure-digital-divide","label":"Data Infrastructure and the Digital Divide","description":"Building the digital foundations—reliable infrastructure, secure data platforms, data quality, and skilled personnel—needed to deploy AI and modern tax tools. 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Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."}],"words":[{"text":"For","start":7636.1,"end":7636.42},{"text":"many","start":7636.42,"end":7636.66},{"text":"countries,","start":7636.66,"end":7636.98},{"text":"this","start":7636.98,"end":7637.3},{"text":"challenge","start":7637.3,"end":7637.74},{"text":"is","start":7637.74,"end":7637.9},{"text":"compounded","start":7637.9,"end":7638.38},{"text":"by","start":7638.38,"end":7638.54},{"text":"limited","start":7638.54,"end":7638.9},{"text":"access","start":7638.9,"end":7639.18},{"text":"to","start":7639.18,"end":7639.42},{"text":"technology,","start":7639.42,"end":7639.7},{"text":"data","start":7640.02,"end":7640.38},{"text":"and","start":7640.38,"end":7640.62},{"text":"infrastructure.","start":7640.62,"end":7641.22}]},{"text":"Therefore, this discussion is very helpful for sharing experiences, best practices and lessons learned.","start":7642.01,"end":7647.61,"topics":[{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."}],"words":[{"text":"Therefore,","start":7642.01,"end":7642.33},{"text":"this","start":7642.33,"end":7642.65},{"text":"discussion","start":7643.05,"end":7643.61},{"text":"is","start":7643.61,"end":7643.81},{"text":"very","start":7643.81,"end":7644.01},{"text":"helpful","start":7644.01,"end":7644.45},{"text":"for","start":7644.45,"end":7644.69},{"text":"sharing","start":7644.69,"end":7645.01},{"text":"experiences,","start":7645.01,"end":7645.81},{"text":"best","start":7645.81,"end":7646.09},{"text":"practices","start":7646.09,"end":7646.61},{"text":"and","start":7646.61,"end":7646.85},{"text":"lessons","start":7646.85,"end":7647.21},{"text":"learned.","start":7647.21,"end":7647.61}]}]},{"sentences":[{"text":"Digitalization is an important part of Sweden's international development, cooperation and support to long term capacity development.","start":7648.17,"end":7654.41,"topics":[{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. 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President,.","start":8094.01,"end":8095.29,"topics":[],"words":[{"text":"I","start":8094.01,"end":8094.29},{"text":"thank","start":8094.29,"end":8094.53},{"text":"you","start":8094.53,"end":8094.69},{"text":"Mr.","start":8094.69,"end":8094.97},{"text":"President,.","start":8094.97,"end":8095.29}]}]}],"speaker":{"name":null,"affiliation":"ZWE","affiliation_full":"Zimbabwe","group":null,"function":"Representative"}},{"statement_number":68,"paragraphs":[{"sentences":[{"text":"I thank the distinguished representative of Zimbabwe and I now give the floor to the distinguished representative of Indonesia, to be followed by the distinguished representative of Algeria, Vice President of 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you Chair.","start":8114.35,"end":8115.11,"topics":[],"words":[{"text":"Thank","start":8114.35,"end":8114.71},{"text":"you","start":8114.71,"end":8114.87},{"text":"Chair.","start":8114.87,"end":8115.11}]},{"text":"AI offers significant potential to enhance tax administration, including through improved compliance, risk management, anomaly detection and more targeted audits.","start":8115.11,"end":8124.59,"topics":[],"words":[{"text":"AI","start":8115.11,"end":8115.63},{"text":"offers","start":8115.63,"end":8116.03},{"text":"significant","start":8116.03,"end":8116.35},{"text":"potential","start":8116.51,"end":8117.03},{"text":"to","start":8117.03,"end":8117.27},{"text":"enhance","start":8117.27,"end":8117.63},{"text":"tax","start":8117.63,"end":8117.95},{"text":"administration,","start":8117.95,"end":8118.67},{"text":"including","start":8118.99,"end":8119.39},{"text":"through","start":8119.39,"end":8119.75},{"text":"improved","start":8119.75,"end":8120.31},{"text":"compliance,","start":8120.31,"end":8120.83},{"text":"risk","start":8120.83,"end":8121.11},{"text":"management,","start":8121.11,"end":8121.47},{"text":"anomaly","start":8121.87,"end":8122.51},{"text":"detection","start":8122.51,"end":8122.87},{"text":"and","start":8122.87,"end":8123.19},{"text":"more","start":8123.19,"end":8123.47},{"text":"targeted","start":8123.47,"end":8124.03},{"text":"audits.","start":8124.03,"end":8124.59}]},{"text":"In Indonesia, these efforts are being advanced through the development of the CORTEX system as part of broader tax administration reform.","start":8124.75,"end":8133.31,"topics":[],"words":[{"text":"In","start":8124.75,"end":8125.07},{"text":"Indonesia,","start":8125.07,"end":8125.67},{"text":"these","start":8125.67,"end":8125.91},{"text":"efforts","start":8125.91,"end":8126.43},{"text":"are","start":8126.51,"end":8126.83},{"text":"being","start":8126.83,"end":8127.149},{"text":"advanced","start":8127.149,"end":8127.83},{"text":"through","start":8127.83,"end":8128.03},{"text":"the","start":8128.03,"end":8128.23},{"text":"development","start":8128.23,"end":8128.51},{"text":"of","start":8128.51,"end":8128.79},{"text":"the","start":8128.79,"end":8128.99},{"text":"CORTEX","start":8128.99,"end":8129.59},{"text":"system","start":8129.59,"end":8129.95},{"text":"as","start":8130.27,"end":8130.63},{"text":"part","start":8130.63,"end":8130.91},{"text":"of","start":8130.91,"end":8131.19},{"text":"broader","start":8131.19,"end":8131.63},{"text":"tax","start":8131.63,"end":8131.91},{"text":"administration","start":8131.91,"end":8132.51},{"text":"reform.","start":8132.59,"end":8133.31}]},{"text":"This 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Multiple administrations shared concrete use cases that improve compliance and efficiency when embedded in core operations."},{"key":"data-infrastructure-digital-divide","label":"Data Infrastructure and the Digital Divide","description":"Building the digital foundations—reliable infrastructure, secure data platforms, data quality, and skilled personnel—needed to deploy AI and modern tax tools. Speakers warned of an emerging AI/digital gap and called for investments, data governance, and international support to bridge it."}],"words":[{"text":"Resource","start":8137.61,"end":8137.89},{"text":"Mobilization","start":8137.89,"end":8138.41},{"text":"in","start":8138.57,"end":8138.89},{"text":"line","start":8138.89,"end":8139.13},{"text":"with","start":8139.13,"end":8139.41},{"text":"SEVILLA","start":8139.41,"end":8139.97},{"text":"commitment,","start":8139.97,"end":8140.49},{"text":"CORTEX","start":8140.81,"end":8141.53},{"text":"integrates","start":8141.53,"end":8142.13},{"text":"end","start":8142.13,"end":8142.37},{"text":"to","start":8142.37,"end":8142.53},{"text":"end","start":8142.53,"end":8142.73},{"text":"tax","start":8142.73,"end":8143.01},{"text":"processes","start":8143.01,"end":8143.57},{"text":"and","start":8143.57,"end":8143.81},{"text":"centralized","start":8143.81,"end":8144.49},{"text":"taxpayers","start":8144.49,"end":8145.29},{"text":"taxpayers","start":8145.45,"end":8146.25},{"text":"data,","start":8146.25,"end":8146.57},{"text":"enabling","start":8146.89,"end":8147.49},{"text":"more","start":8147.49,"end":8147.81},{"text":"effective","start":8147.81,"end":8148.37},{"text":"use","start":8148.37,"end":8148.61},{"text":"of","start":8148.61,"end":8148.81},{"text":"analytics","start":8148.81,"end":8149.37},{"text":"and","start":8149.37,"end":8149.65},{"text":"automation.","start":8149.65,"end":8150.33}]},{"text":"AI is utilized to support knowledge management, data collections and analysis, helping in identify risks, improve compliance strategies and support both extensification and intensification of revenue collection.","start":8150.81,"end":8164.12,"topics":[{"key":"ai-tax-administration","label":"AI in Tax Administration","description":"Using AI and advanced analytics to enhance risk assessment, audit selection, arrears management, taxpayer services, and forecasting. Multiple administrations shared concrete use cases that improve compliance and efficiency when embedded in core operations."}],"words":[{"text":"AI","start":8150.81,"end":8151.33},{"text":"is","start":8151.33,"end":8151.49},{"text":"utilized","start":8151.49,"end":8152.05},{"text":"to","start":8152.05,"end":8152.21},{"text":"support","start":8152.21,"end":8152.49},{"text":"knowledge","start":8152.57,"end":8153.13},{"text":"management,","start":8153.13,"end":8153.45},{"text":"data","start":8153.85,"end":8154.21},{"text":"collections","start":8154.21,"end":8154.77},{"text":"and","start":8154.77,"end":8155.05},{"text":"analysis,","start":8155.05,"end":8155.77},{"text":"helping","start":8155.93,"end":8156.37},{"text":"in","start":8156.37,"end":8156.61},{"text":"identify","start":8156.61,"end":8157.25},{"text":"risks,","start":8157.25,"end":8157.81},{"text":"improve","start":8157.81,"end":8158.17},{"text":"compliance","start":8158.17,"end":8158.81},{"text":"strategies","start":8158.81,"end":8159.33},{"text":"and","start":8159.33,"end":8159.57},{"text":"support","start":8159.57,"end":8159.93},{"text":"both","start":8160.01,"end":8160.41},{"text":"extensification","start":8160.81,"end":8161.85},{"text":"and","start":8161.85,"end":8162.09},{"text":"intensification","start":8162.09,"end":8163.01},{"text":"of","start":8163.01,"end":8163.25},{"text":"revenue","start":8163.25,"end":8163.69},{"text":"collection.","start":8163.69,"end":8164.12}]},{"text":"This reflects Indonesia's broader approach to leveraging digitalization to enhance efficiency, transparency and evidence based policymaking.","start":8164.91,"end":8173.63,"topics":[],"words":[{"text":"This","start":8164.91,"end":8165.11},{"text":"reflects","start":8165.11,"end":8165.71},{"text":"Indonesia's","start":8165.71,"end":8166.47},{"text":"broader","start":8166.47,"end":8166.83},{"text":"approach","start":8166.83,"end":8167.15},{"text":"to","start":8167.15,"end":8167.43},{"text":"leveraging","start":8167.43,"end":8167.99},{"text":"digitalization","start":8167.99,"end":8168.83},{"text":"to","start":8169.07,"end":8169.35},{"text":"enhance","start":8169.35,"end":8169.79},{"text":"efficiency,","start":8169.87,"end":8170.75},{"text":"transparency","start":8170.83,"end":8171.59},{"text":"and","start":8171.59,"end":8171.83},{"text":"evidence","start":8171.83,"end":8172.27},{"text":"based","start":8172.35,"end":8172.71},{"text":"policymaking.","start":8172.71,"end":8173.63}]},{"text":"And based on our experience, allow me to highlight four key considerations.","start":8173.95,"end":8178.03,"topics":[],"words":[{"text":"And","start":8173.95,"end":8174.23},{"text":"based","start":8174.23,"end":8174.43},{"text":"on","start":8174.43,"end":8174.67},{"text":"our","start":8174.67,"end":8174.95},{"text":"experience,","start":8174.95,"end":8175.31},{"text":"allow","start":8175.55,"end":8175.87},{"text":"me","start":8175.87,"end":8176.07},{"text":"to","start":8176.07,"end":8176.23},{"text":"highlight","start":8176.23,"end":8176.59},{"text":"four","start":8176.59,"end":8176.95},{"text":"key","start":8176.95,"end":8177.23},{"text":"considerations.","start":8177.23,"end":8178.03}]},{"text":"First, the benefits of AI must be balanced with appropriate safeguards.","start":8178.59,"end":8182.43,"topics":[{"key":"ai-governance-safeguards","label":"AI Governance and Safeguards","description":"Establishing human oversight, accountability, legal bases for data use, bias checks, transparency, and taxpayer‑rights protections in AI‑enabled processes. Several authorities outlined policies, roles, and guardrails (e.g., curators, kill switches) to manage risks responsibly."}],"words":[{"text":"First,","start":8178.59,"end":8178.95},{"text":"the","start":8178.95,"end":8179.19},{"text":"benefits","start":8179.19,"end":8179.59},{"text":"of","start":8179.59,"end":8179.75},{"text":"AI","start":8179.75,"end":8180.15},{"text":"must","start":8180.15,"end":8180.389},{"text":"be","start":8180.389,"end":8180.55},{"text":"balanced","start":8180.55,"end":8180.95},{"text":"with","start":8180.95,"end":8181.15},{"text":"appropriate","start":8181.15,"end":8181.63},{"text":"safeguards.","start":8181.63,"end":8182.43}]}]},{"sentences":[{"text":"Risks related to bias, lack of transparency and misuse of taxpayer data must be carefully managed to maintain trust, accountability and fairness.","start":8182.75,"end":8192.21,"topics":[{"key":"ai-governance-safeguards","label":"AI Governance and Safeguards","description":"Establishing human oversight, accountability, legal bases for data use, bias checks, transparency, and taxpayer‑rights protections in AI‑enabled processes. 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Speakers warned of an emerging AI/digital gap and called for investments, data governance, and international support to bridge it."}],"words":[{"text":"This","start":8217.439,"end":8217.759},{"text":"includes","start":8217.759,"end":8218.239},{"text":"skilled","start":8218.239,"end":8218.599},{"text":"human","start":8218.599,"end":8218.839},{"text":"resources,","start":8218.839,"end":8219.519},{"text":"secure","start":8219.839,"end":8220.359},{"text":"and","start":8220.359,"end":8220.519},{"text":"interoperable","start":8220.519,"end":8221.399},{"text":"system","start":8221.399,"end":8221.759},{"text":"and","start":8221.759,"end":8222.079},{"text":"clear","start":8222.079,"end":8222.359},{"text":"operational","start":8222.359,"end":8222.879},{"text":"frameworks","start":8222.959,"end":8223.639},{"text":"to","start":8223.639,"end":8223.799},{"text":"integrate","start":8223.799,"end":8224.279},{"text":"AI","start":8224.279,"end":8224.759},{"text":"into","start":8224.759,"end":8225.079},{"text":"tax","start":8225.079,"end":8225.399},{"text":"administration","start":8225.399,"end":8226.079},{"text":"processes.","start":8226.239,"end":8226.959}]}]},{"sentences":[{"text":"Technological innovation must be aligned with national priorities and capacities.","start":8227.279,"end":8231.839,"topics":[{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. 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Algeria, Vice President ecosoc, to be followed by the distinguished representative of 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you, Mr. President.","start":8281.62,"end":8282.74,"topics":[],"words":[{"text":"Thank","start":8281.62,"end":8281.94},{"text":"you,","start":8281.94,"end":8282.1},{"text":"Mr.","start":8282.1,"end":8282.42},{"text":"President.","start":8282.42,"end":8282.74}]},{"text":"AI is profoundly transforming text administrations around the world, as highlighted by the Sevilla 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taxpayers.","start":8308.549,"end":8313.469,"topics":[],"words":[{"text":"Risk","start":8308.549,"end":8308.869},{"text":"assessment","start":8308.869,"end":8309.469},{"text":"and","start":8309.469,"end":8309.789},{"text":"provide","start":8309.869,"end":8310.269},{"text":"faster,","start":8310.429,"end":8310.909},{"text":"more","start":8311.069,"end":8311.429},{"text":"tailored","start":8311.429,"end":8312.029},{"text":"services","start":8312.029,"end":8312.389},{"text":"to","start":8312.389,"end":8312.669},{"text":"taxpayers.","start":8312.669,"end":8313.469}]},{"text":"When used responsibly, it can help make.","start":8314.349,"end":8317.189,"topics":[],"words":[{"text":"When","start":8314.349,"end":8314.669},{"text":"used","start":8314.669,"end":8314.989},{"text":"responsibly,","start":8315.069,"end":8315.949},{"text":"it","start":8315.949,"end":8316.309},{"text":"can","start":8316.309,"end":8316.589},{"text":"help","start":8316.589,"end":8316.869},{"text":"make.","start":8316.869,"end":8317.189}]},{"text":"Tax systems more equitable, transparent and efficient.","start":8317.189,"end":8320.509,"topics":[],"words":[{"text":"Tax","start":8317.189,"end":8317.549},{"text":"systems","start":8317.549,"end":8318.149},{"text":"more","start":8318.149,"end":8318.429},{"text":"equitable,","start":8318.429,"end":8319.069},{"text":"transparent","start":8319.069,"end":8319.709},{"text":"and","start":8319.709,"end":8319.989},{"text":"efficient.","start":8319.989,"end":8320.509}]}]},{"sentences":[{"text":"However, this progress also comes with significant 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you very much.","start":8604.4,"end":8605.28,"topics":[],"words":[{"text":"Thank","start":8604.4,"end":8604.72},{"text":"you","start":8604.72,"end":8604.8},{"text":"very","start":8604.8,"end":8604.96},{"text":"much.","start":8604.96,"end":8605.28}]}]}],"speaker":{"name":null,"affiliation":"MEX","affiliation_full":"Mexico","group":null,"function":"Representative"}},{"statement_number":74,"paragraphs":[{"sentences":[{"text":"I would like to thank the distinguished representative of Mexico and I now give the floor to the distinguished representative of 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you, Mr. President, and thank you.","start":8615.44,"end":8617.2,"topics":[],"words":[{"text":"Thank","start":8615.44,"end":8615.76},{"text":"you,","start":8615.76,"end":8615.92},{"text":"Mr.","start":8615.92,"end":8616.24},{"text":"President,","start":8616.24,"end":8616.56},{"text":"and","start":8616.56,"end":8616.84},{"text":"thank","start":8616.84,"end":8617.04},{"text":"you.","start":8617.04,"end":8617.2}]},{"text":"For organizing this very insightful and inspiring panel and the valuable examples also provided by the 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context.","start":8701.8,"end":8707.96,"topics":[],"words":[{"text":"Digital","start":8701.8,"end":8702.2},{"text":"projects","start":8702.28,"end":8703},{"text":"fail","start":8703.8,"end":8704.2},{"text":"when","start":8704.2,"end":8704.48},{"text":"they","start":8704.48,"end":8704.76},{"text":"are","start":8704.76,"end":8705.08},{"text":"not","start":8705.08,"end":8705.32},{"text":"embedded","start":8705.32,"end":8706},{"text":"in","start":8706,"end":8706.36},{"text":"a","start":8706.68,"end":8706.96},{"text":"wider","start":8706.96,"end":8707.32},{"text":"context.","start":8707.32,"end":8707.96}]},{"text":"Zimbabwe mentioned also the broader context, and also it runs the risk of achieving the opposite if not done well.","start":8708.6,"end":8717.56,"topics":[],"words":[{"text":"Zimbabwe","start":8708.6,"end":8709.36},{"text":"mentioned","start":8709.36,"end":8709.799},{"text":"also","start":8709.799,"end":8710},{"text":"the","start":8710,"end":8710.2},{"text":"broader","start":8710.2,"end":8710.64},{"text":"context,","start":8710.64,"end":8711.16},{"text":"and","start":8712.76,"end":8713.12},{"text":"also","start":8713.12,"end":8713.44},{"text":"it","start":8713.44,"end":8713.68},{"text":"runs","start":8713.68,"end":8714.04},{"text":"the","start":8714.04,"end":8714.2},{"text":"risk","start":8714.2,"end":8714.52},{"text":"of","start":8714.52,"end":8714.88},{"text":"achieving","start":8714.88,"end":8715.32},{"text":"the","start":8715.32,"end":8715.52},{"text":"opposite","start":8715.52,"end":8716.12},{"text":"if","start":8716.44,"end":8716.76},{"text":"not","start":8716.76,"end":8717},{"text":"done","start":8717,"end":8717.24},{"text":"well.","start":8717.24,"end":8717.56}]},{"text":"So in terms of creating greater trust, certainty and tax morale.","start":8718.6,"end":8722.76,"topics":[],"words":[{"text":"So","start":8718.6,"end":8718.88},{"text":"in","start":8718.88,"end":8719.04},{"text":"terms","start":8719.04,"end":8719.2},{"text":"of","start":8719.2,"end":8719.48},{"text":"creating","start":8719.72,"end":8720.08},{"text":"greater","start":8720.08,"end":8720.56},{"text":"trust,","start":8720.56,"end":8720.92},{"text":"certainty","start":8721,"end":8721.6},{"text":"and","start":8721.6,"end":8721.84},{"text":"tax","start":8721.84,"end":8722.16},{"text":"morale.","start":8722.16,"end":8722.76}]}]},{"sentences":[{"text":"So I think this is a very important lesson.","start":8723.08,"end":8725.16,"topics":[],"words":[{"text":"So","start":8723.08,"end":8723.36},{"text":"I","start":8723.36,"end":8723.48},{"text":"think","start":8723.48,"end":8723.6},{"text":"this","start":8723.6,"end":8723.8},{"text":"is","start":8723.8,"end":8724},{"text":"a","start":8724,"end":8724.16},{"text":"very","start":8724.16,"end":8724.32},{"text":"important","start":8724.32,"end":8724.6},{"text":"lesson.","start":8724.6,"end":8725.16}]},{"text":"One final remark, which I found very interesting, is the intervention from 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reflected in the Sevilla commitment.","start":9154.37,"end":9157.17,"topics":[],"words":[{"text":"As","start":9154.37,"end":9154.69},{"text":"reflected","start":9154.69,"end":9155.37},{"text":"in","start":9155.37,"end":9155.61},{"text":"the","start":9155.61,"end":9155.81},{"text":"Sevilla","start":9155.81,"end":9156.49},{"text":"commitment.","start":9156.49,"end":9157.17}]},{"text":"It was very clear that domestic revenue mobilization is essential to sustainable development and that tax policy must align with development objectives.","start":9158.54,"end":9169.34,"topics":[{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. 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countries continue their efforts to mobilize resources for sustainable 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thank you all for your participation.","start":9577.61,"end":9581.45,"topics":[],"words":[{"text":"I","start":9577.61,"end":9577.93},{"text":"thank","start":9577.93,"end":9578.25},{"text":"you","start":9578.25,"end":9578.57},{"text":"all","start":9579.05,"end":9579.45},{"text":"for","start":9580.01,"end":9580.33},{"text":"your","start":9580.33,"end":9580.57},{"text":"participation.","start":9580.57,"end":9581.45}]},{"text":"Excellencies, distinguished delegates, we have thus concluded our program of work for this afternoon.","start":9583.29,"end":9592.25,"topics":[],"words":[{"text":"Excellencies,","start":9583.29,"end":9584.17},{"text":"distinguished","start":9584.49,"end":9585.25},{"text":"delegates,","start":9585.25,"end":9585.73},{"text":"we","start":9585.73,"end":9586.01},{"text":"have","start":9586.01,"end":9586.25},{"text":"thus","start":9586.25,"end":9586.65},{"text":"concluded","start":9587.05,"end":9587.93},{"text":"our","start":9587.93,"end":9588.29},{"text":"program","start":9588.29,"end":9588.65},{"text":"of","start":9588.65,"end":9589.01},{"text":"work","start":9589.01,"end":9589.37},{"text":"for","start":9589.85,"end":9590.21},{"text":"this","start":9590.21,"end":9590.569},{"text":"afternoon.","start":9591.53,"end":9592.25}]},{"text":"Before closing, I wish to remind delegation that the first special meeting of the Council credit rating is mandated by the provisions of the Sebiyya commitment will be held next Monday, the 30th of March, beginning at 10am in this 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meeting is adjourned.","start":9615.92,"end":9618.72,"topics":[],"words":[{"text":"The","start":9615.92,"end":9616.28},{"text":"meeting","start":9616.28,"end":9616.639},{"text":"is","start":9617.2,"end":9617.6},{"text":"adjourned.","start":9617.84,"end":9618.72}]}]}],"speaker":{"name":null,"affiliation":"ECOSOC","affiliation_full":"ECOSOC","group":null,"function":"President"}}],"topics":[{"key":"nexus-modernization","label":"Nexus Modernization","description":"Revising permanent establishment and related nexus rules to reflect remote and digital business models and cross‑border services. Delegations weighed how to update PE concepts to better capture value creation in a digital, services‑driven economy while keeping rules practical and predictable."},{"key":"ai-tax-administration","label":"AI in Tax Administration","description":"Using AI and advanced analytics to enhance risk assessment, audit selection, arrears management, taxpayer services, and forecasting. Multiple administrations shared concrete use cases that improve compliance and efficiency when embedded in core operations."},{"key":"gross-vs-net-taxation","label":"Gross vs. Net Taxation","description":"Debate over reliance on gross‑basis taxation (e.g., withholding) versus net‑basis approaches for cross‑border services. Several cautioned that gross taxes risk distortions and double taxation, while others saw targeted gross mechanisms as pragmatic simplification for capacity‑constrained administrations."},{"key":"ai-governance-safeguards","label":"AI Governance and Safeguards","description":"Establishing human oversight, accountability, legal bases for data use, bias checks, transparency, and taxpayer‑rights protections in AI‑enabled processes. Several authorities outlined policies, roles, and guardrails (e.g., curators, kill switches) to manage risks responsibly."},{"key":"digital-services-taxation","label":"Digital Services Taxation","description":"National measures to tax digital supplies, including VAT on non‑resident digital service providers and debates around DSTs. Interventions highlighted both revenue and sovereignty gains and concerns about consumer pass‑through, trade effects, and overlaps with income‑tax rules."},{"key":"market-based-taxing-rights","label":"Market-Based Taxing Rights","description":"Shifting greater emphasis toward source/market jurisdictions, including factors like where users are located or data is generated. Speakers advocated recognizing market‑centric value creation so taxing rights better align with where services are consumed and economic participation occurs."},{"key":"significant-economic-presence","label":"Significant Economic Presence","description":"Designing SEP as a complement or, in some cases, an alternative to PE to tax businesses with substantial market engagement without physical presence. Discussions covered thresholds, scope, income attribution, simplification tools, and how SEP can be made administrable for developing countries."},{"key":"treaty-coherence-multilateralism","label":"Treaty Coherence and Multilateralism","description":"Ensuring any new nexus or SEP approaches are compatible with existing tax treaties and developed through inclusive multilateral processes (e.g., a UN framework convention and service protocol). Delegations stressed stability, broad support, and coordination with other international fora."},{"key":"data-infrastructure-digital-divide","label":"Data Infrastructure and the Digital Divide","description":"Building the digital foundations—reliable infrastructure, secure data platforms, data quality, and skilled personnel—needed to deploy AI and modern tax tools. Speakers warned of an emerging AI/digital gap and called for investments, data governance, and international support to bridge it."},{"key":"capacity-building-developing-countries","label":"Capacity Building for Developing Countries","description":"Addressing practical constraints—administrative capacity, data availability, enforcement tools, and expertise—that affect adoption of modern tax rules. Calls emphasized targeted assistance, peer learning, and workable, simplified solutions suited to national contexts."}]}}