{"disclaimer":"Transcripts available through this tool are created by using automatic speech recognition and are not official records nor official documents of the United Nations. Official records and official documents are available on the Official Document System of the United Nations.","url":"https://transcripts.un.org/es/asset/k1j/k1j24qw9y3?lang=en","llms":{"note":"Plain-text sibling of this page, compact for LLM context. For the full API guide (search, listing, URL grammar) see /llms.txt.","textUrl":"/es/asset/k1j/k1j24qw9y3.txt","guide":"/llms.txt"},"video":{"id":"k1j/k1j24qw9y3","kaltura_id":"1_j24qw9y3","title":"Third Session of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation","clean_title":"Third Session of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation","url":"https://webtv.un.org/en/asset/k1j/k1j24qw9y3","date":"2025-11-18T00:00:00.000Z","scheduled_time":"2025-11-18T07:00:00.000Z","status":"finished","duration":"04:23:33","category":"Agencies, Funds & Programmes","body":null,"event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1j/k1j24qw9y3"},"metadata":{"summary":"The Third Session will take place at the United Nations Office in Nairobi in Kenya from 10 to 21 November 2025, with no meetings on 19 and 20 November.","description":"The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation.\nThis Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","Agencies, Funds & Programmes"],"geographic_subject":[],"subject_topical":[],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Committee Website","url":"https://financing.desa.un.org/inc/thirdsession"},{"title":"Programme of Work","url":"https://financing.desa.un.org/sites/default/files/2025-10/A_AC.298_CRP.20%20Programme%20of%20work.pdf"},{"title":"Co-Lead’s document for Workstream 1","url":"https://financing.desa.un.org/sites/default/files/2025-10/WSI%20Co-Lead%27s%20Draft%20FC%20template%20-%2024%20Oct.pdf"}]},"transcript":{"transcript_id":"azure-llm-speech-06db6a66-a4e6-46b3-b8c3-1eb8a9ff8969","language":"en","data":[{"statement_number":1,"start":3067.44,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=3068","paragraphs":[{"sentences":[{"text":"Good morning everyone.","start":3067.44,"end":3068.4,"topics":[],"words":[{"text":"Good","start":3067.44,"end":3067.64},{"text":"morning","start":3067.64,"end":3067.92},{"text":"everyone.","start":3067.92,"end":3068.4}]},{"text":"Welcome in the seventh day of the plenary, the third plenary session.","start":3077.46,"end":3083.94,"topics":[],"words":[{"text":"Welcome","start":3077.46,"end":3077.86},{"text":"in","start":3077.86,"end":3078.02},{"text":"the","start":3078.02,"end":3078.18},{"text":"seventh","start":3078.34,"end":3078.86},{"text":"day","start":3078.86,"end":3079.22},{"text":"of","start":3079.54,"end":3080.02},{"text":"the","start":3081.94,"end":3082.18},{"text":"plenary,","start":3082.18,"end":3082.66},{"text":"the","start":3082.66,"end":3082.82},{"text":"third","start":3082.82,"end":3083.14},{"text":"plenary","start":3083.14,"end":3083.5},{"text":"session.","start":3083.5,"end":3083.94}]},{"text":"This week we started the discussion of the work stream three about the dispute prevention and resolution this work stream which is co-led by Marlene from Jamaica and Michael from 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forward for your thoughtful and technical, deep technical interaction in this regard.","start":3133.39,"end":3142.59,"topics":[],"words":[{"text":"Looking","start":3133.39,"end":3133.71},{"text":"forward","start":3133.71,"end":3134.11},{"text":"for","start":3134.11,"end":3134.35},{"text":"your","start":3134.35,"end":3134.59},{"text":"thoughtful","start":3134.75,"end":3135.31},{"text":"and","start":3135.35,"end":3135.71},{"text":"technical,","start":3137.15,"end":3137.71},{"text":"deep","start":3138.83,"end":3139.15},{"text":"technical","start":3139.15,"end":3139.63},{"text":"interaction","start":3139.91,"end":3140.75},{"text":"in","start":3140.91,"end":3141.07},{"text":"this","start":3141.07,"end":3141.39},{"text":"regard.","start":3142.11,"end":3142.59}]},{"text":"So now I'm going to hand over to the colleagues to start the 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discussed the concept of optionality followed by a discussion on the scope.","start":3153.39,"end":3160.27,"topics":[],"words":[{"text":"Yesterday","start":3153.39,"end":3153.79},{"text":"we","start":3153.79,"end":3153.99},{"text":"discussed","start":3153.99,"end":3154.83},{"text":"the","start":3155.63,"end":3155.75},{"text":"concept","start":3155.95,"end":3156.35},{"text":"of","start":3156.35,"end":3156.51},{"text":"optionality","start":3156.55,"end":3157.55},{"text":"followed","start":3157.95,"end":3158.27},{"text":"by","start":3158.27,"end":3158.47},{"text":"a","start":3158.47,"end":3158.51},{"text":"discussion","start":3158.71,"end":3159.39},{"text":"on","start":3159.39,"end":3159.47},{"text":"the","start":3159.47,"end":3159.63},{"text":"scope.","start":3159.63,"end":3160.27}]},{"text":"In that regard, we focused on the definition of what constitutes a cross-border tax dispute.","start":3160.75,"end":3167.71,"topics":[{"key":"cross-border-scope","label":"Cross-Border 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Delegates repeatedly returned to how cross-border disputes should be defined and distinguished from domestic cases."}],"words":[{"text":"In","start":3160.75,"end":3160.87},{"text":"that","start":3160.87,"end":3161.07},{"text":"regard,","start":3161.07,"end":3161.63},{"text":"we","start":3161.63,"end":3162.03},{"text":"focused","start":3162.35,"end":3162.99},{"text":"on","start":3162.99,"end":3163.07},{"text":"the","start":3163.07,"end":3163.23},{"text":"definition","start":3163.23,"end":3163.79},{"text":"of","start":3163.83,"end":3164.03},{"text":"what","start":3164.15,"end":3164.51},{"text":"constitutes","start":3164.83,"end":3165.47},{"text":"a","start":3165.47,"end":3165.51},{"text":"cross-border","start":3165.51,"end":3166.35},{"text":"tax","start":3166.83,"end":3167.07},{"text":"dispute.","start":3167.11,"end":3167.71}]},{"text":"We would like to resume where we left off yesterday.","start":3168.83,"end":3171.23,"topics":[],"words":[{"text":"We","start":3168.83,"end":3169.07},{"text":"would","start":3169.07,"end":3169.31},{"text":"like","start":3169.31,"end":3169.55},{"text":"to","start":3169.55,"end":3169.67},{"text":"resume","start":3169.67,"end":3169.99},{"text":"where","start":3169.99,"end":3170.15},{"text":"we","start":3170.15,"end":3170.27},{"text":"left","start":3170.27,"end":3170.59},{"text":"off","start":3170.59,"end":3170.83},{"text":"yesterday.","start":3170.83,"end":3171.23}]},{"text":"There was one question left on which we haven't touched upon.","start":3171.23,"end":3174.51,"topics":[],"words":[{"text":"There","start":3171.23,"end":3171.35},{"text":"was","start":3171.35,"end":3171.55},{"text":"one","start":3171.55,"end":3171.87},{"text":"question","start":3172.03,"end":3172.43},{"text":"left","start":3172.43,"end":3172.79},{"text":"on","start":3173.19,"end":3173.27},{"text":"which","start":3173.27,"end":3173.47},{"text":"we","start":3173.47,"end":3173.59},{"text":"haven't","start":3173.59,"end":3173.95},{"text":"touched","start":3173.95,"end":3174.11},{"text":"upon.","start":3174.11,"end":3174.51}]},{"text":"Let me fill you in.","start":3177.23,"end":3178.15,"topics":[],"words":[{"text":"Let","start":3177.23,"end":3177.31},{"text":"me","start":3177.31,"end":3177.51},{"text":"fill","start":3177.51,"end":3177.75},{"text":"you","start":3177.75,"end":3177.91},{"text":"in.","start":3177.91,"end":3178.15}]},{"text":"So it is here it is about the question with the letter F. So where are we coming from?","start":3178.39,"end":3185.27,"topics":[],"words":[{"text":"So","start":3178.39,"end":3178.55},{"text":"it","start":3178.55,"end":3178.71},{"text":"is","start":3178.71,"end":3178.87},{"text":"here","start":3179.19,"end":3179.47},{"text":"it","start":3179.47,"end":3179.59},{"text":"is","start":3179.59,"end":3179.75},{"text":"about","start":3179.75,"end":3180.31},{"text":"the","start":3180.39,"end":3180.47},{"text":"question","start":3180.71,"end":3181.43},{"text":"with","start":3181.43,"end":3181.55},{"text":"the","start":3181.55,"end":3181.63},{"text":"letter","start":3181.63,"end":3181.91},{"text":"F.","start":3182.23,"end":3182.63},{"text":"So","start":3183.51,"end":3183.79},{"text":"where","start":3183.79,"end":3184.23},{"text":"are","start":3184.23,"end":3184.35},{"text":"we","start":3184.35,"end":3184.79},{"text":"coming","start":3184.79,"end":3185.03},{"text":"from?","start":3185.03,"end":3185.27}]},{"text":"So it was already during the scoping phase that there was a broad support for limiting the protocol to cross-border tax disputes.","start":3185.27,"end":3193.99,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope","description":"A central topic was whether the protocol should be limited to cross-border tax disputes, with many speakers arguing that purely domestic disputes should remain outside its main scope. Delegates repeatedly returned to how cross-border disputes should be defined and distinguished from domestic cases."}],"words":[{"text":"So","start":3185.27,"end":3185.39},{"text":"it","start":3185.51,"end":3185.75},{"text":"was","start":3185.75,"end":3185.91},{"text":"already","start":3185.91,"end":3186.23},{"text":"during","start":3186.23,"end":3186.47},{"text":"the","start":3186.47,"end":3186.55},{"text":"scoping","start":3186.55,"end":3187.35},{"text":"phase","start":3187.35,"end":3187.91},{"text":"that","start":3188.79,"end":3188.99},{"text":"there","start":3188.99,"end":3189.11},{"text":"was","start":3189.11,"end":3189.35},{"text":"a","start":3189.35,"end":3189.39},{"text":"broad","start":3189.39,"end":3189.91},{"text":"support","start":3189.91,"end":3190.63},{"text":"for","start":3190.71,"end":3191.11},{"text":"limiting","start":3191.11,"end":3191.59},{"text":"the","start":3191.59,"end":3191.71},{"text":"protocol","start":3191.71,"end":3192.31},{"text":"to","start":3192.31,"end":3192.51},{"text":"cross-border","start":3192.51,"end":3193.03},{"text":"tax","start":3193.03,"end":3193.31},{"text":"disputes.","start":3193.31,"end":3193.99}]},{"text":"The approach that was outlined in the concept note is therefore also to, for the protocol to focus exclusively on cross-border tax disputes as we have seen yesterday.","start":3195.51,"end":3206.87,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope","description":"A central topic was whether the protocol should be limited to cross-border tax disputes, with many speakers arguing that purely domestic disputes should remain outside its main scope. 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understanding is that empowering does not mean mandating.","start":3249.07,"end":3254.11,"topics":[],"words":[{"text":"My","start":3249.07,"end":3249.35},{"text":"understanding","start":3249.35,"end":3249.95},{"text":"is","start":3249.95,"end":3250.11},{"text":"that","start":3250.11,"end":3250.27},{"text":"empowering","start":3250.31,"end":3251.23},{"text":"does","start":3251.39,"end":3251.55},{"text":"not","start":3251.55,"end":3251.79},{"text":"mean","start":3251.79,"end":3252.27},{"text":"mandating.","start":3253.15,"end":3254.11}]},{"text":"Having said that, I myself, personally, I would regard this also kind of as a cross-cutting issue or 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with that, I would like to open the floor on the question F and happy to, happy, looking forward to your 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distinguished delegate from Nigeria wants to break the ice for us this morning.","start":3313.27,"end":3317.51,"topics":[],"words":[{"text":"The","start":3313.27,"end":3313.39},{"text":"distinguished","start":3313.39,"end":3313.87},{"text":"delegate","start":3313.87,"end":3314.23},{"text":"from","start":3314.23,"end":3314.39},{"text":"Nigeria","start":3314.39,"end":3315.19},{"text":"wants","start":3315.67,"end":3315.91},{"text":"to","start":3315.91,"end":3315.99},{"text":"break","start":3315.99,"end":3316.23},{"text":"the","start":3316.23,"end":3316.31},{"text":"ice","start":3316.31,"end":3316.55},{"text":"for","start":3316.55,"end":3316.71},{"text":"us","start":3316.71,"end":3316.95},{"text":"this","start":3316.95,"end":3317.11},{"text":"morning.","start":3317.11,"end":3317.51}]},{"text":"Nigeria, 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not our role to address this type of issue.","start":3737.67,"end":3739.91,"topics":[],"words":[{"text":"It's","start":3737.67,"end":3737.91},{"text":"not","start":3737.91,"end":3738.07},{"text":"our","start":3738.07,"end":3738.23},{"text":"role","start":3738.23,"end":3738.39},{"text":"to","start":3738.39,"end":3738.59},{"text":"address","start":3738.59,"end":3739.03},{"text":"this","start":3739.03,"end":3739.23},{"text":"type","start":3739.23,"end":3739.47},{"text":"of","start":3739.47,"end":3739.59},{"text":"issue.","start":3739.59,"end":3739.91}]},{"text":"We think that the Conference of the Parties will have a lot to 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ensure that all these issues are clearly set out at present.","start":4256.95,"end":4261.35,"topics":[],"words":[{"text":"to","start":4256.95,"end":4257.03},{"text":"ensure","start":4257.03,"end":4257.43},{"text":"that","start":4257.43,"end":4257.83},{"text":"all","start":4257.99,"end":4258.23},{"text":"these","start":4258.23,"end":4258.39},{"text":"issues","start":4258.39,"end":4258.87},{"text":"are","start":4258.87,"end":4259.03},{"text":"clearly","start":4259.19,"end":4259.43},{"text":"set","start":4259.43,"end":4259.75},{"text":"out","start":4259.75,"end":4260.07},{"text":"at","start":4260.71,"end":4260.87},{"text":"present.","start":4260.87,"end":4261.35}]},{"text":"Then once we have the framework convention and two protocols, we could perhaps ask this question anew.","start":4264.79,"end":4269.27,"topics":[],"words":[{"text":"Then","start":4264.79,"end":4265.03},{"text":"once","start":4265.03,"end":4265.27},{"text":"we","start":4265.27,"end":4265.35},{"text":"have","start":4265.35,"end":4265.51},{"text":"the","start":4265.51,"end":4265.59},{"text":"framework","start":4265.59,"end":4265.95},{"text":"convention","start":4265.95,"end":4266.39},{"text":"and","start":4266.39,"end":4266.55},{"text":"two","start":4266.55,"end":4266.71},{"text":"protocols,","start":4266.71,"end":4267.15},{"text":"we","start":4267.15,"end":4267.23},{"text":"could","start":4267.23,"end":4267.35},{"text":"perhaps","start":4267.35,"end":4267.75},{"text":"ask","start":4267.83,"end":4268.11},{"text":"this","start":4268.11,"end":4268.27},{"text":"question","start":4268.27,"end":4268.71},{"text":"anew.","start":4268.71,"end":4269.27}]},{"text":"So maybe it's a bit premature to ask it at this time.","start":4269.99,"end":4273.03,"topics":[],"words":[{"text":"So","start":4269.99,"end":4270.23},{"text":"maybe","start":4270.23,"end":4270.51},{"text":"it's","start":4270.51,"end":4270.79},{"text":"a","start":4270.79,"end":4270.83},{"text":"bit","start":4270.83,"end":4271.03},{"text":"premature","start":4271.03,"end":4271.51},{"text":"to","start":4271.51,"end":4271.59},{"text":"ask","start":4271.59,"end":4271.83},{"text":"it","start":4271.83,"end":4271.95},{"text":"at","start":4271.95,"end":4272.07},{"text":"this","start":4272.07,"end":4272.31},{"text":"time.","start":4272.63,"end":4273.03}]},{"text":"In France, we don't have an absolute position on what we should or should not do, but I do think this is an issue that should be addressed later on, perhaps in a few years or a few months if we deem it 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all I wanted to say, just wanted to support what's just been said, thank 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floor.","start":4948.03,"end":4951.55,"topics":[],"words":[{"text":"We","start":4948.03,"end":4948.27},{"text":"have","start":4948.27,"end":4948.51},{"text":"one","start":4948.51,"end":4948.75},{"text":"more","start":4948.75,"end":4948.91},{"text":"member","start":4948.91,"end":4949.23},{"text":"state","start":4949.23,"end":4949.79},{"text":"asking","start":4949.83,"end":4950.51},{"text":"for","start":4950.75,"end":4950.95},{"text":"the","start":4950.95,"end":4951.03},{"text":"floor.","start":4951.03,"end":4951.55}]},{"text":"We suggest that we take that intervention and then we move forward to the next set of questions and the next chapter of our 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the floor goes now to the Islamic Republic of Iran.","start":4962.83,"end":4965.87,"topics":[],"words":[{"text":"So","start":4962.83,"end":4963.07},{"text":"the","start":4963.07,"end":4963.23},{"text":"floor","start":4963.23,"end":4963.47},{"text":"goes","start":4963.47,"end":4963.79},{"text":"now","start":4963.79,"end":4963.95},{"text":"to","start":4963.95,"end":4964.03},{"text":"the","start":4964.03,"end":4964.11},{"text":"Islamic","start":4964.11,"end":4964.83},{"text":"Republic","start":4964.83,"end":4965.31},{"text":"of","start":4965.31,"end":4965.55},{"text":"Iran.","start":4965.55,"end":4965.87}]}]}],"speaker":{"name":"Michael","affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Co-Lead"}},{"statement_number":36,"start":4968.19,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=4969","paragraphs":[{"sentences":[{"text":"Thank you, Colleague.","start":4968.19,"end":4968.79,"topics":[],"words":[{"text":"Thank","start":4968.19,"end":4968.43},{"text":"you,","start":4968.43,"end":4968.55},{"text":"Colleague.","start":4968.55,"end":4968.79}]},{"text":"I apologize for my late intervention.","start":4969.35,"end":4971.51,"topics":[],"words":[{"text":"I","start":4969.35,"end":4969.55},{"text":"apologize","start":4969.55,"end":4969.99},{"text":"for","start":4969.99,"end":4970.15},{"text":"my","start":4970.15,"end":4970.31},{"text":"late","start":4970.39,"end":4970.67},{"text":"intervention.","start":4970.67,"end":4971.51}]},{"text":"Iran believes that the protocol must remain strictly focused on cross-border tax disputes.","start":4972.59,"end":4977.75,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope","description":"A central topic was whether the protocol should be limited to cross-border tax disputes, with many speakers arguing that purely domestic disputes should remain outside its main scope. 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the concept note and its various mechanisms to prevent disputes with forms of mutual cooperation to carry out various tax audits have already been reflected and they're okay as long as they're optional in nature.","start":5175.48,"end":5193.91,"topics":[{"key":"preventive-tools","label":"Preventive Administrative Tools","description":"Delegates discussed specific prevention tools such as advance pricing agreements, joint audits, simultaneous examinations, cooperative compliance, and related mechanisms. 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Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."}],"words":[{"text":"We","start":5643.19,"end":5643.35},{"text":"believe","start":5643.35,"end":5643.83},{"text":"in","start":5643.83,"end":5643.95},{"text":"the","start":5643.95,"end":5644.07},{"text":"value","start":5644.07,"end":5644.47},{"text":"of","start":5644.47,"end":5644.79},{"text":"preventive","start":5644.95,"end":5645.83},{"text":"mechanisms","start":5646.03,"end":5646.95},{"text":"in","start":5647.43,"end":5647.51},{"text":"reducing","start":5647.51,"end":5648.03},{"text":"the","start":5648.03,"end":5648.15},{"text":"likelihood","start":5648.15,"end":5648.71},{"text":"of","start":5648.71,"end":5648.87},{"text":"tax","start":5648.87,"end":5649.15},{"text":"disputes.","start":5649.15,"end":5649.91}]},{"text":"And to this end, I think we can explore the possibility of the protocol providing a legal basis for cross-border administrative cooperation in tax dispute prevention in matters such as APAs, joint audits and simultaneous examinations are some examples.","start":5651.03,"end":5670.47,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."},{"key":"preventive-tools","label":"Preventive Administrative Tools","description":"Delegates discussed specific prevention tools such as advance pricing agreements, joint audits, simultaneous examinations, cooperative compliance, and related mechanisms. These were generally supported as useful options, while many speakers noted that they should remain optional and be adapted to different country capacities."}],"words":[{"text":"And","start":5651.03,"end":5651.39},{"text":"to","start":5651.39,"end":5651.55},{"text":"this","start":5651.55,"end":5651.75},{"text":"end,","start":5651.75,"end":5652.11},{"text":"I","start":5652.11,"end":5652.15},{"text":"think","start":5652.15,"end":5652.43},{"text":"we","start":5652.43,"end":5652.55},{"text":"can","start":5652.55,"end":5652.71},{"text":"explore","start":5652.71,"end":5653.43},{"text":"the","start":5653.99,"end":5654.11},{"text":"possibility","start":5654.11,"end":5654.95},{"text":"of","start":5654.95,"end":5655.27},{"text":"the","start":5655.27,"end":5655.35},{"text":"protocol","start":5655.35,"end":5655.91},{"text":"providing","start":5655.91,"end":5656.47},{"text":"a","start":5656.47,"end":5656.55},{"text":"legal","start":5656.55,"end":5656.95},{"text":"basis","start":5656.95,"end":5657.59},{"text":"for","start":5657.59,"end":5658.07},{"text":"cross-border","start":5658.47,"end":5659.07},{"text":"administrative","start":5659.07,"end":5660.07},{"text":"cooperation","start":5660.15,"end":5660.79},{"text":"in","start":5660.79,"end":5660.95},{"text":"tax","start":5660.95,"end":5661.23},{"text":"dispute","start":5661.23,"end":5661.63},{"text":"prevention","start":5661.63,"end":5662.31},{"text":"in","start":5663.15,"end":5663.27},{"text":"matters","start":5663.27,"end":5663.71},{"text":"such","start":5663.71,"end":5664.23},{"text":"as","start":5664.23,"end":5664.63},{"text":"APAs,","start":5664.63,"end":5665.75},{"text":"joint","start":5666.31,"end":5666.55},{"text":"audits","start":5666.55,"end":5667.11},{"text":"and","start":5667.11,"end":5667.47},{"text":"simultaneous","start":5667.51,"end":5668.31},{"text":"examinations","start":5668.31,"end":5669.19},{"text":"are","start":5669.27,"end":5669.35},{"text":"some","start":5669.51,"end":5669.75},{"text":"examples.","start":5669.75,"end":5670.47}]},{"text":"However, the scope of the protocol should be properly defined so that it does not infringe on member states' tax treaties and existing mechanisms.","start":5671.19,"end":5681.67,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope","description":"A central topic was whether the protocol should be limited to cross-border tax disputes, with many speakers arguing that purely domestic disputes should remain outside its main scope. Delegates repeatedly returned to how cross-border disputes should be defined and distinguished from domestic cases."}],"words":[{"text":"However,","start":5671.19,"end":5671.91},{"text":"the","start":5672.07,"end":5672.27},{"text":"scope","start":5672.27,"end":5672.79},{"text":"of","start":5672.87,"end":5673.19},{"text":"the","start":5673.19,"end":5673.27},{"text":"protocol","start":5673.27,"end":5673.83},{"text":"should","start":5673.83,"end":5674.11},{"text":"be","start":5674.11,"end":5674.31},{"text":"properly","start":5674.31,"end":5674.71},{"text":"defined","start":5674.71,"end":5675.43},{"text":"so","start":5676.31,"end":5676.51},{"text":"that","start":5676.51,"end":5676.63},{"text":"it","start":5676.63,"end":5676.71},{"text":"does","start":5676.71,"end":5676.87},{"text":"not","start":5676.87,"end":5677.11},{"text":"infringe","start":5677.11,"end":5677.67},{"text":"on","start":5677.67,"end":5677.91},{"text":"member","start":5677.91,"end":5678.23},{"text":"states'","start":5678.23,"end":5678.79},{"text":"tax","start":5679.03,"end":5679.27},{"text":"treaties","start":5679.27,"end":5679.91},{"text":"and","start":5679.91,"end":5680.15},{"text":"existing","start":5680.15,"end":5680.79},{"text":"mechanisms.","start":5680.79,"end":5681.67}]},{"text":"And of course, the member states concerned must also agree for the protocol to be used as the legal basis for cross-border administrative cooperation in dispute prevention.","start":5682.51,"end":5692.95,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope","description":"A central topic was whether the protocol should be limited to cross-border tax disputes, with many speakers arguing that purely domestic disputes should remain outside its main scope. 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The idea of the UN as a neutral platform or facilitator received repeated attention, though views differed on how far that role should go."}],"words":[{"text":"I","start":6021.51,"end":6021.59},{"text":"think","start":6021.59,"end":6021.83},{"text":"here","start":6021.83,"end":6021.99},{"text":"the","start":6021.99,"end":6022.15},{"text":"secretariat","start":6022.15,"end":6023.27},{"text":"can","start":6024.47,"end":6024.71},{"text":"play","start":6024.71,"end":6024.83},{"text":"an","start":6024.83,"end":6024.91},{"text":"important","start":6024.91,"end":6025.35},{"text":"role","start":6025.35,"end":6025.83},{"text":"in","start":6026.23,"end":6026.39},{"text":"terms","start":6026.39,"end":6026.67},{"text":"of","start":6026.67,"end":6026.79},{"text":"providing","start":6026.79,"end":6027.15},{"text":"these","start":6027.15,"end":6027.35},{"text":"links.","start":6027.35,"end":6027.67}]},{"text":"Thank you.","start":6027.91,"end":6028.15,"topics":[],"words":[{"text":"Thank","start":6027.91,"end":6028.07},{"text":"you.","start":6028.07,"end":6028.15}]}]}],"speaker":{"name":null,"affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Representative"}},{"statement_number":52,"start":6029.75,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=6030","paragraphs":[{"sentences":[{"text":"Thank you as well.","start":6029.75,"end":6030.63,"topics":[],"words":[{"text":"Thank","start":6029.75,"end":6030.07},{"text":"you","start":6030.07,"end":6030.23},{"text":"as","start":6030.27,"end":6030.47},{"text":"well.","start":6030.47,"end":6030.63}]},{"text":"All right, I'm not seeing any more.","start":6033.91,"end":6036.71,"topics":[],"words":[{"text":"All","start":6033.91,"end":6033.99},{"text":"right,","start":6033.99,"end":6034.19},{"text":"I'm","start":6034.19,"end":6034.39},{"text":"not","start":6034.39,"end":6034.71},{"text":"seeing","start":6035.51,"end":6035.91},{"text":"any","start":6035.91,"end":6036.11},{"text":"more.","start":6036.11,"end":6036.71}]},{"text":"Oh, Germany, please go ahead.","start":6037.19,"end":6039.27,"topics":[],"words":[{"text":"Oh,","start":6037.19,"end":6037.35},{"text":"Germany,","start":6037.35,"end":6037.91},{"text":"please","start":6038.71,"end":6038.95},{"text":"go","start":6038.95,"end":6039.07},{"text":"ahead.","start":6039.07,"end":6039.27}]}]}],"speaker":{"name":"Marlene","affiliation":"JAM","affiliation_full":"Jamaica","group":null,"function":"Co-Lead"}},{"statement_number":53,"start":6040.67,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=6041","paragraphs":[{"sentences":[{"text":"Thank you, Marlene, for giving me the floor.","start":6040.67,"end":6043.15,"topics":[],"words":[{"text":"Thank","start":6040.67,"end":6040.87},{"text":"you,","start":6040.91,"end":6040.99},{"text":"Marlene,","start":6040.99,"end":6041.47},{"text":"for","start":6041.79,"end":6041.95},{"text":"giving","start":6041.95,"end":6042.47},{"text":"me","start":6042.47,"end":6042.67},{"text":"the","start":6042.67,"end":6042.75},{"text":"floor.","start":6042.75,"end":6043.15}]},{"text":"Just to add some thoughts on question D, we do fully agree and think that this protocol should include risk assessment procedures simultaneous as well as joint audits and also APAs.","start":6043.55,"end":6058.99,"topics":[{"key":"preventive-tools","label":"Preventive Administrative Tools","description":"Delegates discussed specific prevention tools such as advance pricing agreements, joint audits, simultaneous examinations, cooperative compliance, and related mechanisms. 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Capacity building was especially framed as essential for developing countries with limited tax administration resources."}],"words":[{"text":"And","start":6065.91,"end":6066.19},{"text":"what","start":6066.39,"end":6066.59},{"text":"I'm","start":6066.59,"end":6066.79},{"text":"thinking","start":6066.79,"end":6067.31},{"text":"is","start":6067.31,"end":6067.55},{"text":"that","start":6068.03,"end":6068.35},{"text":"later","start":6068.35,"end":6068.83},{"text":"on","start":6068.83,"end":6069.15},{"text":"question","start":6069.55,"end":6070.19},{"text":"H,","start":6070.19,"end":6070.55},{"text":"we","start":6070.99,"end":6071.23},{"text":"are","start":6071.39,"end":6071.47},{"text":"speaking","start":6071.55,"end":6072.15},{"text":"about","start":6072.15,"end":6072.59},{"text":"like","start":6072.99,"end":6073.19},{"text":"a","start":6073.19,"end":6073.23},{"text":"further","start":6073.23,"end":6073.99},{"text":"role","start":6073.99,"end":6074.35},{"text":"and","start":6074.35,"end":6074.75},{"text":"also","start":6075.63,"end":6076.11},{"text":"maybe","start":6076.27,"end":6077.07},{"text":"more","start":6077.07,"end":6077.31},{"text":"about","start":6077.31,"end":6077.63},{"text":"the","start":6077.63,"end":6077.95},{"text":"question","start":6077.95,"end":6078.43},{"text":"of","start":6078.43,"end":6078.67},{"text":"using","start":6078.91,"end":6079.87},{"text":"IT","start":6079.87,"end":6080.19},{"text":"infrastructure","start":6080.19,"end":6081.47},{"text":"to","start":6081.47,"end":6081.87},{"text":"kind","start":6083.47,"end":6083.87},{"text":"of","start":6083.91,"end":6084.11},{"text":"create","start":6085.31,"end":6085.79},{"text":"a","start":6086.43,"end":6086.51},{"text":"better","start":6086.51,"end":6087.31},{"text":"or","start":6088.43,"end":6088.83},{"text":"get","start":6089.63,"end":6089.75},{"text":"to","start":6089.75,"end":6089.87},{"text":"that","start":6089.87,"end":6090.03},{"text":"problem","start":6090.03,"end":6090.75},{"text":"of","start":6090.75,"end":6090.99},{"text":"capacity","start":6090.99,"end":6092.19},{"text":"building.","start":6092.19,"end":6092.91}]},{"text":"And I feel like question H, there we only are concerned with the question of dispute resolution, but maybe when we will talk about that, we should also take dispute prevention into consideration again.","start":6092.91,"end":6111.31,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. 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Portugal.","start":6248.75,"end":6251.15,"topics":[],"words":[{"text":"And","start":6248.75,"end":6249.03},{"text":"now","start":6249.03,"end":6249.39},{"text":"we","start":6249.79,"end":6249.95},{"text":"move","start":6249.95,"end":6250.19},{"text":"on","start":6250.19,"end":6250.35},{"text":"to","start":6250.35,"end":6250.51},{"text":"Portugal.","start":6250.51,"end":6251.15}]}]}],"speaker":{"name":"Marlene","affiliation":"JAM","affiliation_full":"Jamaica","group":null,"function":"Co-Lead"}},{"statement_number":59,"start":6253.95,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=6254","paragraphs":[{"sentences":[{"text":"Thank you very much, Ms. Collett.","start":6253.95,"end":6255.63,"topics":[],"words":[{"text":"Thank","start":6253.95,"end":6254.15},{"text":"you","start":6254.15,"end":6254.23},{"text":"very","start":6254.23,"end":6254.43},{"text":"much,","start":6254.43,"end":6254.71},{"text":"Ms.","start":6254.71,"end":6254.99},{"text":"Collett.","start":6254.99,"end":6255.63}]},{"text":"I would like to state that also for Portugal, the importance of mutual administrative cooperation is something that we can identify as bringing some effects, preventive effects, that would allow us to not have that much disputes.","start":6256.11,"end":6275.23,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. 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transition towards rules that minimize the discretion, narrow interpretation gaps and produce stable outcome across 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is how we reduce disputes and not by redefining it or firefighting equipment, but by redesigning a house so it does not keep catching fire.","start":6562.91,"end":6577.87,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."}],"words":[{"text":"This","start":6562.91,"end":6563.11},{"text":"is","start":6563.11,"end":6563.23},{"text":"how","start":6563.23,"end":6563.47},{"text":"we","start":6563.47,"end":6563.55},{"text":"reduce","start":6563.55,"end":6564.03},{"text":"disputes","start":6564.03,"end":6564.83},{"text":"and","start":6565.23,"end":6565.39},{"text":"not","start":6565.39,"end":6565.63},{"text":"by","start":6565.63,"end":6565.79},{"text":"redefining","start":6565.79,"end":6566.91},{"text":"it","start":6566.91,"end":6567.15},{"text":"or","start":6567.63,"end":6567.87},{"text":"firefighting","start":6567.87,"end":6568.91},{"text":"equipment,","start":6569.31,"end":6570.03},{"text":"but","start":6570.59,"end":6570.75},{"text":"by","start":6570.75,"end":6571.07},{"text":"redesigning","start":6571.07,"end":6572.19},{"text":"a","start":6572.99,"end":6573.03},{"text":"house","start":6573.03,"end":6573.83},{"text":"so","start":6573.83,"end":6574.03},{"text":"it","start":6574.03,"end":6574.27},{"text":"does","start":6574.27,"end":6574.59},{"text":"not","start":6574.59,"end":6574.91},{"text":"keep","start":6575.47,"end":6575.71},{"text":"catching","start":6576.83,"end":6577.31},{"text":"fire.","start":6577.31,"end":6577.87}]},{"text":"And in that we ask for transparency from member states and other negotiations and we say that public country by country reporting is key.","start":6579.07,"end":6591.31,"topics":[{"key":"transparency-information","label":"Transparency and Information Exchange","description":"Another recurring topic was the importance of reliable information-sharing and transparency for preventing disputes and improving fairness. Speakers referred to exchange of information, data systems, databases, beneficial ownership information, and public reporting as tools that could reduce disputes and strengthen tax cooperation."}],"words":[{"text":"And","start":6579.07,"end":6579.39},{"text":"in","start":6579.47,"end":6579.63},{"text":"that","start":6579.63,"end":6580.03},{"text":"we","start":6580.03,"end":6580.59},{"text":"ask","start":6580.67,"end":6581.03},{"text":"for","start":6581.03,"end":6581.15},{"text":"transparency","start":6581.15,"end":6582.27},{"text":"from","start":6582.83,"end":6583.03},{"text":"member","start":6583.03,"end":6583.39},{"text":"states","start":6583.39,"end":6583.95},{"text":"and","start":6583.95,"end":6584.43},{"text":"other","start":6584.99,"end":6585.15},{"text":"negotiations","start":6585.15,"end":6586.27},{"text":"and","start":6586.75,"end":6587.07},{"text":"we","start":6587.07,"end":6587.23},{"text":"say","start":6587.23,"end":6587.47},{"text":"that","start":6587.47,"end":6587.87},{"text":"public","start":6588.19,"end":6588.83},{"text":"country","start":6589.15,"end":6589.55},{"text":"by","start":6589.55,"end":6589.71},{"text":"country","start":6589.71,"end":6590.15},{"text":"reporting","start":6590.15,"end":6590.79},{"text":"is","start":6590.79,"end":6590.91},{"text":"key.","start":6590.91,"end":6591.31}]},{"text":"We also say that the setup of global assets registry is also key.","start":6592.03,"end":6598.35,"topics":[{"key":"transparency-information","label":"Transparency and Information Exchange","description":"Another recurring topic was the importance of reliable information-sharing and transparency for preventing disputes and improving fairness. 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Speakers referred to exchange of information, data systems, databases, beneficial ownership information, and public reporting as tools that could reduce disputes and strengthen tax cooperation."}],"words":[{"text":"The","start":6598.99,"end":6599.15},{"text":"need","start":6599.15,"end":6599.47},{"text":"for","start":6599.47,"end":6599.79},{"text":"beneficial","start":6599.79,"end":6600.75},{"text":"ownership","start":6600.91,"end":6601.47},{"text":"and","start":6602.27,"end":6602.47},{"text":"then","start":6602.47,"end":6602.75},{"text":"automatic","start":6602.75,"end":6603.47},{"text":"exchange","start":6603.47,"end":6604.11},{"text":"of","start":6604.11,"end":6604.27},{"text":"information","start":6604.27,"end":6604.99},{"text":"is","start":6604.99,"end":6605.15},{"text":"key.","start":6605.15,"end":6605.55}]},{"text":"Let us choose the path that reduces disputes at their source.","start":6606.59,"end":6612.83,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."}],"words":[{"text":"Let","start":6606.59,"end":6606.99},{"text":"us","start":6606.99,"end":6607.23},{"text":"choose","start":6607.23,"end":6607.79},{"text":"the","start":6607.79,"end":6607.95},{"text":"path","start":6607.95,"end":6608.31},{"text":"that","start":6608.91,"end":6609.23},{"text":"reduces","start":6609.23,"end":6609.95},{"text":"disputes","start":6610.03,"end":6610.91},{"text":"at","start":6611.47,"end":6611.79},{"text":"their","start":6611.95,"end":6612.19},{"text":"source.","start":6612.19,"end":6612.83}]},{"text":"Let us choose to reform.","start":6613.51,"end":6615.03,"topics":[],"words":[{"text":"Let","start":6613.51,"end":6613.67},{"text":"us","start":6613.67,"end":6613.91},{"text":"choose","start":6613.91,"end":6614.31},{"text":"to","start":6614.31,"end":6614.39},{"text":"reform.","start":6614.39,"end":6615.03}]},{"text":"Transparency is not accessory to justice.","start":6615.51,"end":6618.63,"topics":[{"key":"transparency-information","label":"Transparency and Information Exchange","description":"Another recurring topic was the importance of reliable information-sharing and transparency for preventing disputes and improving fairness. Speakers referred to exchange of information, data systems, databases, beneficial ownership information, and public reporting as tools that could reduce disputes and strengthen tax cooperation."}],"words":[{"text":"Transparency","start":6615.51,"end":6616.39},{"text":"is","start":6616.39,"end":6616.63},{"text":"not","start":6616.63,"end":6617.11},{"text":"accessory","start":6617.19,"end":6617.75},{"text":"to","start":6617.75,"end":6617.95},{"text":"justice.","start":6617.95,"end":6618.63}]},{"text":"It is one of eight foundation.","start":6619.03,"end":6620.71,"topics":[],"words":[{"text":"It","start":6619.03,"end":6619.15},{"text":"is","start":6619.15,"end":6619.27},{"text":"one","start":6619.27,"end":6619.55},{"text":"of","start":6619.55,"end":6619.75},{"text":"eight","start":6619.75,"end":6619.91},{"text":"foundation.","start":6619.91,"end":6620.71}]},{"text":"And the foundation is prevention.","start":6621.31,"end":6623.03,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."}],"words":[{"text":"And","start":6621.31,"end":6621.47},{"text":"the","start":6621.47,"end":6621.55},{"text":"foundation","start":6621.55,"end":6622.23},{"text":"is","start":6622.23,"end":6622.31},{"text":"prevention.","start":6622.31,"end":6623.03}]},{"text":"Prevention, they say, is better than cure.","start":6623.95,"end":6626.39,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."}],"words":[{"text":"Prevention,","start":6623.95,"end":6624.71},{"text":"they","start":6624.87,"end":6624.95},{"text":"say,","start":6624.95,"end":6625.27},{"text":"is","start":6625.27,"end":6625.43},{"text":"better","start":6625.43,"end":6625.75},{"text":"than","start":6625.75,"end":6625.99},{"text":"cure.","start":6625.99,"end":6626.39}]},{"text":"Thank you so much, Madam Chairperson.","start":6626.95,"end":6629.19,"topics":[],"words":[{"text":"Thank","start":6626.95,"end":6627.19},{"text":"you","start":6627.19,"end":6627.27},{"text":"so","start":6627.27,"end":6627.51},{"text":"much,","start":6627.51,"end":6627.71},{"text":"Madam","start":6627.75,"end":6628.23},{"text":"Chairperson.","start":6628.55,"end":6629.19}]}]}],"speaker":{"name":null,"affiliation":"PSI","affiliation_full":"PSI","group":null,"function":"Representative"}},{"statement_number":66,"start":6631.11,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=6632","paragraphs":[{"sentences":[{"text":"Thank you very much, KSAI.","start":6631.11,"end":6633.43,"topics":[],"words":[{"text":"Thank","start":6631.11,"end":6631.35},{"text":"you","start":6631.35,"end":6631.43},{"text":"very","start":6631.43,"end":6631.59},{"text":"much,","start":6631.59,"end":6632.07},{"text":"KSAI.","start":6632.71,"end":6633.43}]},{"text":"Now the floor goes to NAPAA, N-A-P-A, which I think is the Norwegian Church Aid of Nairobi.","start":6634.23,"end":6644.19,"topics":[],"words":[{"text":"Now","start":6634.23,"end":6634.63},{"text":"the","start":6634.63,"end":6634.75},{"text":"floor","start":6634.75,"end":6635.11},{"text":"goes","start":6635.11,"end":6635.43},{"text":"to","start":6635.43,"end":6635.99},{"text":"NAPAA,","start":6637.59,"end":6638.43},{"text":"N-A-P-A,","start":6638.43,"end":6639.23},{"text":"which","start":6639.23,"end":6639.75},{"text":"I","start":6640.51,"end":6640.52},{"text":"think","start":6640.51,"end":6640.83},{"text":"is","start":6640.83,"end":6641.03},{"text":"the","start":6641.03,"end":6641.11},{"text":"Norwegian","start":6641.11,"end":6642.03},{"text":"Church","start":6642.03,"end":6642.67},{"text":"Aid","start":6642.75,"end":6643.15},{"text":"of","start":6643.15,"end":6643.39},{"text":"Nairobi.","start":6643.39,"end":6644.19}]}]}],"speaker":{"name":"Marlene","affiliation":"JAM","affiliation_full":"Jamaica","group":null,"function":"Co-Lead"}},{"statement_number":67,"start":6646.27,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=6647","paragraphs":[{"sentences":[{"text":"Thank you, colleague and chair.","start":6646.27,"end":6647.95,"topics":[],"words":[{"text":"Thank","start":6646.27,"end":6646.51},{"text":"you,","start":6646.51,"end":6646.59},{"text":"colleague","start":6646.59,"end":6647.11},{"text":"and","start":6647.27,"end":6647.55},{"text":"chair.","start":6647.55,"end":6647.95}]},{"text":"Thank you for the opportunity to take the floor.","start":6647.95,"end":6649.99,"topics":[],"words":[{"text":"Thank","start":6647.95,"end":6648.19},{"text":"you","start":6648.19,"end":6648.27},{"text":"for","start":6648.27,"end":6648.55},{"text":"the","start":6648.55,"end":6648.63},{"text":"opportunity","start":6648.63,"end":6649.15},{"text":"to","start":6649.15,"end":6649.27},{"text":"take","start":6649.27,"end":6649.47},{"text":"the","start":6649.47,"end":6649.55},{"text":"floor.","start":6649.55,"end":6649.99}]},{"text":"My name is Luthango Daisy Wilima, and I'm speaking on behalf of Norwegian Church Aid, Dan Church Aid, and the African Civil Society Working 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Convention.","start":6650.35,"end":6660.11,"topics":[],"words":[{"text":"My","start":6650.35,"end":6650.51},{"text":"name","start":6650.51,"end":6650.67},{"text":"is","start":6650.67,"end":6650.83},{"text":"Luthango","start":6650.83,"end":6651.35},{"text":"Daisy","start":6651.35,"end":6651.79},{"text":"Wilima,","start":6651.79,"end":6652.23},{"text":"and","start":6652.23,"end":6652.35},{"text":"I'm","start":6652.71,"end":6652.91},{"text":"speaking","start":6652.91,"end":6653.27},{"text":"on","start":6653.27,"end":6653.39},{"text":"behalf","start":6653.39,"end":6653.67},{"text":"of","start":6653.67,"end":6653.79},{"text":"Norwegian","start":6653.79,"end":6654.35},{"text":"Church","start":6654.35,"end":6654.59},{"text":"Aid,","start":6654.59,"end":6654.91},{"text":"Dan","start":6655.23,"end":6655.55},{"text":"Church","start":6655.55,"end":6655.79},{"text":"Aid,","start":6655.79,"end":6656.19},{"text":"and","start":6656.47,"end":6656.63},{"text":"the","start":6656.63,"end":6656.71},{"text":"African","start":6656.71,"end":6657.15},{"text":"Civil","start":6657.15,"end":6657.59},{"text":"Society","start":6657.59,"end":6658.27},{"text":"Working","start":6658.27,"end":6658.59},{"text":"Group","start":6658.59,"end":6658.79},{"text":"on","start":6658.79,"end":6658.91},{"text":"the","start":6658.91,"end":6658.99},{"text":"UN","start":6658.99,"end":6659.23},{"text":"Tax","start":6659.23,"end":6659.47},{"text":"Convention.","start":6659.47,"end":6660.11}]},{"text":"Chair, civil society has been very clear since June and reaffirmed in October that transparency is a cornerstone of any credible dispute prevention mechanism.","start":6660.83,"end":6670.31,"topics":[{"key":"transparency-information","label":"Transparency and Information Exchange","description":"Another recurring topic was the importance of reliable information-sharing and transparency for preventing disputes and improving fairness. 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Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."},{"key":"transparency-information","label":"Transparency and Information Exchange","description":"Another recurring topic was the importance of reliable information-sharing and transparency for preventing disputes and improving fairness. Speakers referred to exchange of information, data systems, databases, beneficial ownership information, and public reporting as tools that could reduce disputes and strengthen tax cooperation."}],"words":[{"text":"Disputes","start":6671.19,"end":6671.75},{"text":"arise","start":6671.75,"end":6672.23},{"text":"where","start":6672.23,"end":6672.51},{"text":"information","start":6672.55,"end":6673.03},{"text":"is","start":6673.03,"end":6673.19},{"text":"incomplete,","start":6673.19,"end":6673.83},{"text":"inconsistent,","start":6674.07,"end":6674.95},{"text":"or","start":6675.19,"end":6675.31},{"text":"inaccessible.","start":6675.31,"end":6676.15}]},{"text":"One of the most effective forms of prevention is not secrecy or discretion, but transparency, multilateral, and equitable access to information.","start":6676.87,"end":6686.87,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."},{"key":"transparency-information","label":"Transparency and Information Exchange","description":"Another recurring topic was the importance of reliable information-sharing and transparency for preventing disputes and improving fairness. Speakers referred to exchange of information, data systems, databases, beneficial ownership information, and public reporting as tools that could reduce disputes and strengthen tax cooperation."}],"words":[{"text":"One","start":6676.87,"end":6677.11},{"text":"of","start":6677.11,"end":6677.19},{"text":"the","start":6677.19,"end":6677.35},{"text":"most","start":6677.35,"end":6677.99},{"text":"effective","start":6679.03,"end":6679.51},{"text":"forms","start":6679.51,"end":6679.91},{"text":"of","start":6679.91,"end":6680.03},{"text":"prevention","start":6680.03,"end":6680.51},{"text":"is","start":6680.51,"end":6680.63},{"text":"not","start":6680.63,"end":6680.87},{"text":"secrecy","start":6680.87,"end":6681.35},{"text":"or","start":6681.35,"end":6681.51},{"text":"discretion,","start":6681.51,"end":6682.23},{"text":"but","start":6682.55,"end":6682.75},{"text":"transparency,","start":6682.75,"end":6683.75},{"text":"multilateral,","start":6684.07,"end":6684.95},{"text":"and","start":6684.95,"end":6685.19},{"text":"equitable","start":6685.19,"end":6685.67},{"text":"access","start":6685.67,"end":6685.99},{"text":"to","start":6685.99,"end":6686.11},{"text":"information.","start":6686.11,"end":6686.87}]},{"text":"Without this chair, developing countries will continue to face systematic disadvantages long before disputes even emerge.","start":6687.35,"end":6693.91,"topics":[{"key":"capacity-building","label":"Capacity Building","description":"Many interventions highlighted the need for technical assistance, training, digital systems, and institutional support so that all countries can use dispute prevention and resolution mechanisms effectively. Capacity building was especially framed as essential for developing countries with limited tax administration resources."},{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."}],"words":[{"text":"Without","start":6687.35,"end":6687.79},{"text":"this","start":6687.79,"end":6688.07},{"text":"chair,","start":6688.07,"end":6688.39},{"text":"developing","start":6688.39,"end":6688.99},{"text":"countries","start":6688.99,"end":6689.35},{"text":"will","start":6689.35,"end":6689.47},{"text":"continue","start":6689.47,"end":6689.83},{"text":"to","start":6689.83,"end":6689.95},{"text":"face","start":6689.99,"end":6690.39},{"text":"systematic","start":6690.39,"end":6691.03},{"text":"disadvantages","start":6691.03,"end":6691.99},{"text":"long","start":6691.99,"end":6692.27},{"text":"before","start":6692.31,"end":6692.71},{"text":"disputes","start":6692.71,"end":6693.27},{"text":"even","start":6693.27,"end":6693.51},{"text":"emerge.","start":6693.51,"end":6693.91}]},{"text":"Shared transparency is not a technical add-on, it is foundational to fairness, accountability and trust in this convention and it must extend to the design and operation of dispute prevention tools themselves.","start":6694.95,"end":6705.83,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."},{"key":"transparency-information","label":"Transparency and Information Exchange","description":"Another recurring topic was the importance of reliable information-sharing and transparency for preventing disputes and improving fairness. Speakers referred to exchange of information, data systems, databases, beneficial ownership information, and public reporting as tools that could reduce disputes and strengthen tax cooperation."}],"words":[{"text":"Shared","start":6694.95,"end":6695.07},{"text":"transparency","start":6695.07,"end":6695.71},{"text":"is","start":6695.71,"end":6695.83},{"text":"not","start":6695.83,"end":6696.23},{"text":"a","start":6696.23,"end":6696.27},{"text":"technical","start":6696.27,"end":6696.71},{"text":"add-on,","start":6696.71,"end":6697.11},{"text":"it","start":6697.11,"end":6697.35},{"text":"is","start":6697.35,"end":6697.59},{"text":"foundational","start":6697.59,"end":6698.11},{"text":"to","start":6698.11,"end":6698.19},{"text":"fairness,","start":6698.19,"end":6698.71},{"text":"accountability","start":6698.71,"end":6699.59},{"text":"and","start":6699.59,"end":6699.75},{"text":"trust","start":6699.75,"end":6700.07},{"text":"in","start":6700.07,"end":6700.23},{"text":"this","start":6700.23,"end":6700.43},{"text":"convention","start":6700.43,"end":6701.11},{"text":"and","start":6701.31,"end":6701.51},{"text":"it","start":6701.51,"end":6701.59},{"text":"must","start":6701.59,"end":6701.99},{"text":"extend","start":6701.99,"end":6702.47},{"text":"to","start":6702.47,"end":6702.63},{"text":"the","start":6702.63,"end":6702.75},{"text":"design","start":6702.75,"end":6703.15},{"text":"and","start":6703.15,"end":6703.31},{"text":"operation","start":6703.31,"end":6703.75},{"text":"of","start":6703.75,"end":6703.87},{"text":"dispute","start":6703.87,"end":6704.23},{"text":"prevention","start":6704.23,"end":6704.87},{"text":"tools","start":6704.87,"end":6705.19},{"text":"themselves.","start":6705.19,"end":6705.83}]},{"text":"For example, advance pricing agreements negotiated in secrecy create uncertainty for other jurisdictions and in some cases have facilitated harmful tax practices.","start":6706.39,"end":6715.83,"topics":[{"key":"preventive-tools","label":"Preventive Administrative Tools","description":"Delegates discussed specific prevention tools such as advance pricing agreements, joint audits, simultaneous examinations, cooperative compliance, and related mechanisms. These were generally supported as useful options, while many speakers noted that they should remain optional and be adapted to different country capacities."},{"key":"transparency-information","label":"Transparency and Information Exchange","description":"Another recurring topic was the importance of reliable information-sharing and transparency for preventing disputes and improving fairness. Speakers referred to exchange of information, data systems, databases, beneficial ownership information, and public reporting as tools that could reduce disputes and strengthen tax cooperation."}],"words":[{"text":"For","start":6706.39,"end":6706.51},{"text":"example,","start":6706.51,"end":6707.03},{"text":"advance","start":6707.03,"end":6707.43},{"text":"pricing","start":6707.43,"end":6707.87},{"text":"agreements","start":6707.87,"end":6708.31},{"text":"negotiated","start":6708.31,"end":6709.03},{"text":"in","start":6709.03,"end":6709.35},{"text":"secrecy","start":6709.35,"end":6709.91},{"text":"create","start":6709.91,"end":6710.39},{"text":"uncertainty","start":6710.39,"end":6711.19},{"text":"for","start":6711.43,"end":6711.63},{"text":"other","start":6711.63,"end":6711.83},{"text":"jurisdictions","start":6711.83,"end":6712.71},{"text":"and","start":6712.71,"end":6712.87},{"text":"in","start":6712.87,"end":6713.03},{"text":"some","start":6713.03,"end":6713.19},{"text":"cases","start":6713.19,"end":6713.59},{"text":"have","start":6713.59,"end":6713.75},{"text":"facilitated","start":6713.75,"end":6714.47},{"text":"harmful","start":6714.47,"end":6714.79},{"text":"tax","start":6714.79,"end":6715.11},{"text":"practices.","start":6715.11,"end":6715.83}]},{"text":"Preventative mechanisms cannot be effective if they lack openness.","start":6716.63,"end":6720.71,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."}],"words":[{"text":"Preventative","start":6716.63,"end":6717.27},{"text":"mechanisms","start":6717.27,"end":6717.91},{"text":"cannot","start":6717.91,"end":6718.47},{"text":"be","start":6718.47,"end":6718.59},{"text":"effective","start":6718.59,"end":6719.27},{"text":"if","start":6719.51,"end":6719.67},{"text":"they","start":6719.67,"end":6719.83},{"text":"lack","start":6719.83,"end":6720.15},{"text":"openness.","start":6720.15,"end":6720.71}]},{"text":"In line with the June and October CSO joint statements, we strongly support the inclusion of clear and ambitious transparency obligations in the convention, including public beneficial ownership disclosure, automatic exchange of information accessible to all countries on equal footing with the transition phase of non-reciprocal access for developing countries.","start":6722.03,"end":6744.03,"topics":[{"key":"transparency-information","label":"Transparency and Information Exchange","description":"Another recurring topic was the importance of reliable information-sharing and transparency for preventing disputes and improving fairness. Speakers referred to exchange of information, data systems, databases, beneficial ownership information, and public reporting as tools that could reduce disputes and strengthen tax cooperation."},{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."}],"words":[{"text":"In","start":6722.03,"end":6722.11},{"text":"line","start":6722.11,"end":6722.43},{"text":"with","start":6722.43,"end":6722.67},{"text":"the","start":6722.67,"end":6722.75},{"text":"June","start":6722.75,"end":6723.15},{"text":"and","start":6723.15,"end":6723.31},{"text":"October","start":6723.31,"end":6723.87},{"text":"CSO","start":6723.87,"end":6724.59},{"text":"joint","start":6724.59,"end":6724.87},{"text":"statements,","start":6724.87,"end":6725.47},{"text":"we","start":6725.71,"end":6725.87},{"text":"strongly","start":6725.87,"end":6726.31},{"text":"support","start":6726.31,"end":6726.71},{"text":"the","start":6726.71,"end":6726.79},{"text":"inclusion","start":6726.79,"end":6727.31},{"text":"of","start":6727.31,"end":6727.47},{"text":"clear","start":6727.47,"end":6727.87},{"text":"and","start":6727.87,"end":6728.03},{"text":"ambitious","start":6728.03,"end":6728.43},{"text":"transparency","start":6728.43,"end":6729.03},{"text":"obligations","start":6729.03,"end":6729.63},{"text":"in","start":6729.63,"end":6729.79},{"text":"the","start":6729.79,"end":6729.87},{"text":"convention,","start":6729.87,"end":6730.51},{"text":"including","start":6730.91,"end":6731.55},{"text":"public","start":6731.55,"end":6732.11},{"text":"beneficial","start":6732.43,"end":6733.03},{"text":"ownership","start":6733.03,"end":6733.39},{"text":"disclosure,","start":6733.39,"end":6734.03},{"text":"automatic","start":6734.43,"end":6734.99},{"text":"exchange","start":6734.99,"end":6735.31},{"text":"of","start":6735.31,"end":6735.47},{"text":"information","start":6735.47,"end":6736.11},{"text":"accessible","start":6736.11,"end":6736.67},{"text":"to","start":6736.67,"end":6736.91},{"text":"all","start":6736.91,"end":6736.99},{"text":"countries","start":6736.99,"end":6737.63},{"text":"on","start":6737.63,"end":6737.79},{"text":"equal","start":6737.79,"end":6738.07},{"text":"footing","start":6738.07,"end":6738.59},{"text":"with","start":6738.83,"end":6739.03},{"text":"the","start":6739.03,"end":6739.11},{"text":"transition","start":6739.11,"end":6739.71},{"text":"phase","start":6739.71,"end":6740.19},{"text":"of","start":6740.63,"end":6740.75},{"text":"non-reciprocal","start":6740.75,"end":6742.03},{"text":"access","start":6742.43,"end":6742.83},{"text":"for","start":6742.83,"end":6742.95},{"text":"developing","start":6742.95,"end":6743.47},{"text":"countries.","start":6743.47,"end":6744.03}]},{"text":"A UN-mandated global asset register linking assets and legal vehicles to their beneficial owners, public country by country reporting essential for detecting profit shifting and avoiding unnecessary disputes as well as enabling fair allocation of taxing rights.","start":6744.59,"end":6758.63,"topics":[{"key":"transparency-information","label":"Transparency and Information Exchange","description":"Another recurring topic was the importance of reliable information-sharing and transparency for preventing disputes and improving fairness. Speakers referred to exchange of information, data systems, databases, beneficial ownership information, and public reporting as tools that could reduce disputes and strengthen tax cooperation."},{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."}],"words":[{"text":"A","start":6744.59,"end":6744.63},{"text":"UN-mandated","start":6744.63,"end":6745.43},{"text":"global","start":6745.43,"end":6745.75},{"text":"asset","start":6745.75,"end":6746.03},{"text":"register","start":6746.03,"end":6746.47},{"text":"linking","start":6746.47,"end":6746.83},{"text":"assets","start":6746.83,"end":6747.19},{"text":"and","start":6747.19,"end":6747.35},{"text":"legal","start":6747.35,"end":6747.63},{"text":"vehicles","start":6747.63,"end":6748.11},{"text":"to","start":6748.11,"end":6748.27},{"text":"their","start":6748.27,"end":6748.59},{"text":"beneficial","start":6748.67,"end":6749.27},{"text":"owners,","start":6749.27,"end":6749.63},{"text":"public","start":6750.19,"end":6750.55},{"text":"country","start":6750.55,"end":6750.79},{"text":"by","start":6750.79,"end":6750.95},{"text":"country","start":6750.95,"end":6751.31},{"text":"reporting","start":6751.31,"end":6751.91},{"text":"essential","start":6751.91,"end":6752.43},{"text":"for","start":6752.43,"end":6752.55},{"text":"detecting","start":6752.55,"end":6753.03},{"text":"profit","start":6753.03,"end":6753.43},{"text":"shifting","start":6753.43,"end":6753.91},{"text":"and","start":6754.31,"end":6754.47},{"text":"avoiding","start":6754.47,"end":6754.95},{"text":"unnecessary","start":6754.95,"end":6755.59},{"text":"disputes","start":6755.59,"end":6756.19},{"text":"as","start":6756.19,"end":6756.35},{"text":"well","start":6756.35,"end":6756.51},{"text":"as","start":6756.51,"end":6756.63},{"text":"enabling","start":6756.63,"end":6757.11},{"text":"fair","start":6757.11,"end":6757.27},{"text":"allocation","start":6757.27,"end":6757.79},{"text":"of","start":6757.79,"end":6757.91},{"text":"taxing","start":6757.91,"end":6758.31},{"text":"rights.","start":6758.31,"end":6758.63}]},{"text":"Chair, these proposals are not new.","start":6759.43,"end":6761.19,"topics":[],"words":[{"text":"Chair,","start":6759.43,"end":6759.91},{"text":"these","start":6759.91,"end":6760.07},{"text":"proposals","start":6760.07,"end":6760.63},{"text":"are","start":6760.63,"end":6760.71},{"text":"not","start":6760.71,"end":6760.87},{"text":"new.","start":6760.87,"end":6761.19}]},{"text":"They are consistent with the terms of reference, the financing for development process and the joint expectations of member states and civil society.","start":6761.59,"end":6769.11,"topics":[],"words":[{"text":"They","start":6761.59,"end":6761.71},{"text":"are","start":6761.71,"end":6761.79},{"text":"consistent","start":6761.79,"end":6762.35},{"text":"with","start":6762.35,"end":6762.47},{"text":"the","start":6762.47,"end":6762.55},{"text":"terms","start":6762.55,"end":6762.83},{"text":"of","start":6762.83,"end":6762.91},{"text":"reference,","start":6762.91,"end":6763.43},{"text":"the","start":6763.75,"end":6763.87},{"text":"financing","start":6763.87,"end":6764.39},{"text":"for","start":6764.39,"end":6764.55},{"text":"development","start":6764.55,"end":6765.07},{"text":"process","start":6765.07,"end":6765.59},{"text":"and","start":6765.83,"end":6766.03},{"text":"the","start":6766.03,"end":6766.15},{"text":"joint","start":6766.15,"end":6766.55},{"text":"expectations","start":6766.55,"end":6767.35},{"text":"of","start":6767.35,"end":6767.51},{"text":"member","start":6767.51,"end":6767.79},{"text":"states","start":6767.79,"end":6768.11},{"text":"and","start":6768.11,"end":6768.27},{"text":"civil","start":6768.27,"end":6768.47},{"text":"society.","start":6768.47,"end":6769.11}]},{"text":"They are also fundamental to preventing illicit financial flows, which disproportionately harms African and other developing countries.","start":6769.83,"end":6778.63,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."},{"key":"transparency-information","label":"Transparency and Information Exchange","description":"Another recurring topic was the importance of reliable information-sharing and transparency for preventing disputes and improving fairness. Speakers referred to exchange of information, data systems, databases, beneficial ownership information, and public reporting as tools that could reduce disputes and strengthen tax cooperation."}],"words":[{"text":"They","start":6769.83,"end":6770.07},{"text":"are","start":6770.07,"end":6770.15},{"text":"also","start":6770.15,"end":6770.43},{"text":"fundamental","start":6770.47,"end":6771.07},{"text":"to","start":6771.07,"end":6771.15},{"text":"preventing","start":6771.15,"end":6771.67},{"text":"illicit","start":6771.67,"end":6771.99},{"text":"financial","start":6771.99,"end":6772.51},{"text":"flows,","start":6772.51,"end":6772.87},{"text":"which","start":6773.27,"end":6773.83},{"text":"disproportionately","start":6773.83,"end":6774.95},{"text":"harms","start":6775.75,"end":6776.23},{"text":"African","start":6776.23,"end":6776.79},{"text":"and","start":6777.11,"end":6777.35},{"text":"other","start":6777.35,"end":6777.51},{"text":"developing","start":6777.51,"end":6778.03},{"text":"countries.","start":6778.03,"end":6778.63}]},{"text":"For dispute prevention to work equitably, transparency must not be optional, restricted, or left to supplier country discretion.","start":6779.39,"end":6786.43,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."},{"key":"transparency-information","label":"Transparency and Information Exchange","description":"Another recurring topic was the importance of reliable information-sharing and transparency for preventing disputes and improving fairness. Speakers referred to exchange of information, data systems, databases, beneficial ownership information, and public reporting as tools that could reduce disputes and strengthen tax cooperation."}],"words":[{"text":"For","start":6779.39,"end":6779.47},{"text":"dispute","start":6779.47,"end":6779.87},{"text":"prevention","start":6779.87,"end":6780.39},{"text":"to","start":6780.39,"end":6780.51},{"text":"work","start":6780.51,"end":6780.91},{"text":"equitably,","start":6781.27,"end":6781.95},{"text":"transparency","start":6782.03,"end":6782.79},{"text":"must","start":6782.79,"end":6783.03},{"text":"not","start":6783.03,"end":6783.23},{"text":"be","start":6783.23,"end":6783.39},{"text":"optional,","start":6783.39,"end":6783.87},{"text":"restricted,","start":6783.87,"end":6784.59},{"text":"or","start":6784.59,"end":6784.67},{"text":"left","start":6784.67,"end":6784.99},{"text":"to","start":6784.99,"end":6785.07},{"text":"supplier","start":6785.07,"end":6785.47},{"text":"country","start":6785.47,"end":6785.79},{"text":"discretion.","start":6785.79,"end":6786.43}]},{"text":"Allowing parties to unilaterally limit information sharing would replicate the weaknesses of the current fragmented system and undermine the promise of a truly inclusive convention.","start":6786.83,"end":6800.43,"topics":[{"key":"transparency-information","label":"Transparency and Information Exchange","description":"Another recurring topic was the importance of reliable information-sharing and transparency for preventing disputes and improving fairness. Speakers referred to exchange of information, data systems, databases, beneficial ownership information, and public reporting as tools that could reduce disputes and strengthen tax cooperation."}],"words":[{"text":"Allowing","start":6786.83,"end":6787.39},{"text":"parties","start":6787.39,"end":6787.87},{"text":"to","start":6787.87,"end":6787.99},{"text":"unilaterally","start":6787.99,"end":6788.75},{"text":"limit","start":6788.75,"end":6789.15},{"text":"information","start":6789.15,"end":6789.95},{"text":"sharing","start":6790.19,"end":6790.83},{"text":"would","start":6790.83,"end":6791.15},{"text":"replicate","start":6791.15,"end":6791.79},{"text":"the","start":6791.79,"end":6791.87},{"text":"weaknesses","start":6791.87,"end":6792.51},{"text":"of","start":6792.51,"end":6792.59},{"text":"the","start":6792.59,"end":6792.71},{"text":"current","start":6793.07,"end":6793.43},{"text":"fragmented","start":6793.43,"end":6794.03},{"text":"system","start":6794.03,"end":6794.51},{"text":"and","start":6794.83,"end":6795.71},{"text":"undermine","start":6796.43,"end":6796.99},{"text":"the","start":6796.99,"end":6797.11},{"text":"promise","start":6797.11,"end":6797.55},{"text":"of","start":6797.59,"end":6797.75},{"text":"a","start":6797.75,"end":6797.79},{"text":"truly","start":6797.79,"end":6798.35},{"text":"inclusive","start":6798.67,"end":6799.39},{"text":"convention.","start":6799.79,"end":6800.43}]},{"text":"Finally, Chair, dispute prevention must be designed not only to avoid conflicts between tax administrators, administrations but to address the deeper disputes rooted in opacity power asymmetries and harmful tax practices we believe transparency is one of the most cost effective Equitable and development enhancing tools this is a once in a generation opportunity to build a system that reflects the realities of all countries especially those in Africa in the global South only a transparency convention can stand the test of time I thank you","start":6801.23,"end":6835.07,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. 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discussed yesterday with respect to dispute resolution in cases where there's no tax treaty between the jurisdictions.","start":6857.71,"end":6880.27,"topics":[{"key":"preventive-tools","label":"Preventive Administrative Tools","description":"Delegates discussed specific prevention tools such as advance pricing agreements, joint audits, simultaneous examinations, cooperative compliance, and related mechanisms. 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the next one is ISO, Institute of Social and Economic Rights.","start":6966.43,"end":6972.67,"topics":[],"words":[{"text":"And","start":6966.43,"end":6966.75},{"text":"the","start":6966.75,"end":6966.95},{"text":"next","start":6966.95,"end":6967.39},{"text":"one","start":6967.39,"end":6967.63},{"text":"is","start":6967.63,"end":6968.27},{"text":"ISO,","start":6968.35,"end":6969.55},{"text":"Institute","start":6969.63,"end":6970.51},{"text":"of","start":6970.51,"end":6970.75},{"text":"Social","start":6970.75,"end":6971.31},{"text":"and","start":6971.31,"end":6971.55},{"text":"Economic","start":6971.55,"end":6972.03},{"text":"Rights.","start":6972.03,"end":6972.67}]}]}],"speaker":{"name":"Marlene","affiliation":"JAM","affiliation_full":"Jamaica","group":null,"function":"Co-Lead"}},{"statement_number":71,"start":6974.43,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=6975","paragraphs":[{"sentences":[{"text":"Thank you, 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Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."}],"words":[{"text":"The","start":7088.75,"end":7088.91},{"text":"focus","start":7088.91,"end":7089.39},{"text":"of","start":7089.43,"end":7089.55},{"text":"this","start":7089.55,"end":7089.75},{"text":"workstream","start":7089.75,"end":7090.95},{"text":"should","start":7091.31,"end":7091.63},{"text":"not","start":7091.63,"end":7091.95},{"text":"be","start":7091.95,"end":7092.27},{"text":"on","start":7092.27,"end":7092.51},{"text":"resolution,","start":7092.51,"end":7093.31},{"text":"but","start":7093.55,"end":7094.03},{"text":"on","start":7094.11,"end":7094.35},{"text":"fundamental","start":7094.35,"end":7095.07},{"text":"prevention.","start":7095.07,"end":7095.79}]},{"text":"We cannot fix a broken system with more complex patches.","start":7096.19,"end":7100.51,"topics":[],"words":[{"text":"We","start":7096.19,"end":7096.51},{"text":"cannot","start":7096.51,"end":7096.99},{"text":"fix","start":7096.99,"end":7097.31},{"text":"a","start":7097.31,"end":7097.39},{"text":"broken","start":7097.39,"end":7097.87},{"text":"system","start":7097.87,"end":7098.43},{"text":"with","start":7098.51,"end":7098.75},{"text":"more","start":7098.75,"end":7099.15},{"text":"complex","start":7099.23,"end":7099.79},{"text":"patches.","start":7099.79,"end":7100.51}]},{"text":"We urge this committee to heed our call to replace the transfer pricing system entirely.","start":7101.31,"end":7106.91,"topics":[],"words":[{"text":"We","start":7101.31,"end":7101.63},{"text":"urge","start":7101.63,"end":7102.03},{"text":"this","start":7102.11,"end":7102.43},{"text":"committee","start":7102.43,"end":7102.83},{"text":"to","start":7102.83,"end":7103.23},{"text":"heed","start":7103.31,"end":7103.63},{"text":"our","start":7103.63,"end":7103.87},{"text":"call","start":7103.87,"end":7104.19},{"text":"to","start":7104.19,"end":7104.27},{"text":"replace","start":7104.27,"end":7104.75},{"text":"the","start":7104.75,"end":7104.87},{"text":"transfer","start":7104.87,"end":7105.31},{"text":"pricing","start":7105.31,"end":7105.79},{"text":"system","start":7105.79,"end":7106.27},{"text":"entirely.","start":7106.27,"end":7106.91}]},{"text":"The most effective and indeed the only sustainable way to prevent these disputes is to embark on a transition to a unitary system of taxation with formulary apportionment.","start":7107.95,"end":7119.23,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. 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therefore urge this committee to be ambitious and seize this historic opportunity for gain-win reform.","start":7135.91,"end":7142.15,"topics":[],"words":[{"text":"We","start":7135.91,"end":7135.99},{"text":"therefore","start":7135.99,"end":7136.55},{"text":"urge","start":7136.55,"end":7136.79},{"text":"this","start":7136.79,"end":7137.03},{"text":"committee","start":7137.03,"end":7137.43},{"text":"to","start":7137.43,"end":7137.55},{"text":"be","start":7137.55,"end":7137.75},{"text":"ambitious","start":7137.75,"end":7138.63},{"text":"and","start":7138.79,"end":7139.07},{"text":"seize","start":7139.07,"end":7139.35},{"text":"this","start":7139.35,"end":7139.59},{"text":"historic","start":7139.59,"end":7140.07},{"text":"opportunity","start":7140.07,"end":7140.87},{"text":"for","start":7141.03,"end":7141.19},{"text":"gain-win","start":7141.19,"end":7141.67},{"text":"reform.","start":7141.67,"end":7142.15}]},{"text":"I thank 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Society.","start":7147.83,"end":7153.35,"topics":[],"words":[{"text":"We","start":7147.83,"end":7147.95},{"text":"now","start":7147.95,"end":7148.15},{"text":"move","start":7148.15,"end":7148.47},{"text":"on","start":7148.47,"end":7148.63},{"text":"to","start":7148.63,"end":7149.11},{"text":"BCAS,","start":7149.67,"end":7150.39},{"text":"the","start":7150.39,"end":7150.59},{"text":"Bombay","start":7150.79,"end":7151.51},{"text":"Chartered","start":7151.59,"end":7152.03},{"text":"Accountants","start":7152.03,"end":7152.59},{"text":"Society.","start":7152.59,"end":7153.35}]}]}],"speaker":{"name":"Marlene","affiliation":"JAM","affiliation_full":"Jamaica","group":null,"function":"Co-Lead"}},{"statement_number":73,"start":7154.35,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=7155","paragraphs":[{"sentences":[{"text":"Thank you, colleague, for this 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Speakers referred to exchange of information, data systems, databases, beneficial ownership information, and public reporting as tools that could reduce disputes and strengthen tax cooperation."}],"words":[{"text":"There","start":9685.77,"end":9685.89},{"text":"could","start":9685.89,"end":9686.05},{"text":"also","start":9686.05,"end":9686.29},{"text":"be","start":9686.29,"end":9686.57},{"text":"a","start":9686.57,"end":9686.61},{"text":"requirement","start":9686.61,"end":9687.33},{"text":"to","start":9687.33,"end":9687.41},{"text":"present","start":9687.41,"end":9687.77},{"text":"regular","start":9687.77,"end":9688.25},{"text":"reports","start":9688.25,"end":9688.89},{"text":"regarding","start":9688.89,"end":9689.61},{"text":"the","start":9690.41,"end":9690.57},{"text":"work","start":9690.57,"end":9691.05},{"text":"between","start":9691.05,"end":9691.69},{"text":"the","start":9691.93,"end":9692.09},{"text":"two","start":9692.09,"end":9692.57},{"text":"authorities","start":9693.17,"end":9693.93},{"text":"to","start":9693.93,"end":9694.05},{"text":"ensure","start":9694.05,"end":9694.33},{"text":"that","start":9694.33,"end":9694.45},{"text":"the","start":9694.45,"end":9694.57},{"text":"process","start":9694.57,"end":9694.89},{"text":"is","start":9694.89,"end":9695.05},{"text":"transparent","start":9695.05,"end":9695.93},{"text":"and","start":9696.57,"end":9696.81},{"text":"to","start":9696.81,"end":9696.89},{"text":"expedite","start":9696.89,"end":9697.45},{"text":"it.","start":9697.45,"end":9697.69}]},{"text":"We could also look at a joint meeting with taxpayers at an early stage to ensure that the tax authorities hear a single version of the facts and are able to put their questions.","start":9698.49,"end":9712.69,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. 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Speakers referred to exchange of information, data systems, databases, beneficial ownership information, and public reporting as tools that could reduce disputes and strengthen tax cooperation."}],"words":[{"text":"This","start":9712.93,"end":9713.57},{"text":"would","start":9713.65,"end":9714.05},{"text":"reduce","start":9714.05,"end":9714.61},{"text":"the","start":9714.61,"end":9714.73},{"text":"risk","start":9714.73,"end":9715.33},{"text":"of","start":9715.33,"end":9715.49},{"text":"working","start":9715.49,"end":9715.89},{"text":"with","start":9715.89,"end":9716.05},{"text":"incomplete","start":9716.05,"end":9716.69},{"text":"data.","start":9717.01,"end":9717.49}]},{"text":"Such a protocol could also make it easier to establish the facts.","start":9718.21,"end":9722.05,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. Speakers proposed improving its accessibility, timelines, transparency, administrative support, and practical effectiveness through the protocol and related best practices."}],"words":[{"text":"Such","start":9718.21,"end":9718.53},{"text":"a","start":9718.53,"end":9718.57},{"text":"protocol","start":9718.57,"end":9719.25},{"text":"could","start":9719.25,"end":9719.73},{"text":"also","start":9719.89,"end":9720.21},{"text":"make","start":9720.21,"end":9720.41},{"text":"it","start":9720.41,"end":9720.53},{"text":"easier","start":9720.53,"end":9720.97},{"text":"to","start":9720.97,"end":9721.05},{"text":"establish","start":9721.05,"end":9721.49},{"text":"the","start":9721.49,"end":9721.61},{"text":"facts.","start":9721.61,"end":9722.05}]},{"text":"We could carry out joint interviews or joint visits to the taxpayer.","start":9722.05,"end":9726.61,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. 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The idea of the UN as a neutral platform or facilitator received repeated attention, though views differed on how far that role should go."}],"words":[{"text":"A","start":9943.05,"end":9943.09},{"text":"specialized","start":9943.09,"end":9944.09},{"text":"group","start":9944.41,"end":9945.05},{"text":"could","start":9945.05,"end":9945.37},{"text":"assess","start":9945.37,"end":9945.69},{"text":"work","start":9945.69,"end":9946.01},{"text":"on","start":9946.01,"end":9946.09},{"text":"the","start":9946.09,"end":9946.25},{"text":"whole,","start":9946.25,"end":9946.73},{"text":"look","start":9946.89,"end":9947.21},{"text":"at","start":9947.21,"end":9947.37},{"text":"work","start":9947.37,"end":9947.65},{"text":"on","start":9947.65,"end":9947.77},{"text":"the","start":9947.77,"end":9947.85},{"text":"whole","start":9947.85,"end":9948.25},{"text":"and","start":9948.25,"end":9948.65},{"text":"suggest","start":9949.53,"end":9950.09},{"text":"improvements.","start":9950.09,"end":9950.77}]},{"text":"This is all I really have on this for now.","start":9950.81,"end":9952.49,"topics":[],"words":[{"text":"This","start":9950.81,"end":9951.05},{"text":"is","start":9951.05,"end":9951.21},{"text":"all","start":9951.21,"end":9951.33},{"text":"I","start":9951.33,"end":9951.37},{"text":"really","start":9951.37,"end":9951.61},{"text":"have","start":9951.61,"end":9951.85},{"text":"on","start":9951.85,"end":9951.93},{"text":"this","start":9951.93,"end":9952.09},{"text":"for","start":9952.09,"end":9952.25},{"text":"now.","start":9952.25,"end":9952.49}]},{"text":"Thank you.","start":9952.49,"end":9952.89,"topics":[],"words":[{"text":"Thank","start":9952.49,"end":9952.81},{"text":"you.","start":9952.81,"end":9952.89}]}]}],"speaker":{"name":null,"affiliation":"RUS","affiliation_full":"Russian Federation","group":null,"function":"Representative"}},{"statement_number":80,"start":9956.57,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=9957","paragraphs":[{"sentences":[{"text":"Thank you, Russia, for your very granular and detailed intervention.","start":9956.57,"end":9962.17,"topics":[],"words":[{"text":"Thank","start":9956.57,"end":9956.81},{"text":"you,","start":9956.81,"end":9956.97},{"text":"Russia,","start":9957.21,"end":9957.69},{"text":"for","start":9957.77,"end":9958.33},{"text":"your","start":9958.49,"end":9958.97},{"text":"very","start":9958.97,"end":9959.21},{"text":"granular","start":9959.21,"end":9959.85},{"text":"and","start":9959.93,"end":9960.29},{"text":"detailed","start":9960.29,"end":9960.97},{"text":"intervention.","start":9961.29,"end":9962.17}]},{"text":"I give the floor now to Nigeria.","start":9963.61,"end":9965.29,"topics":[],"words":[{"text":"I","start":9963.61,"end":9963.77},{"text":"give","start":9963.77,"end":9963.93},{"text":"the","start":9963.93,"end":9964.01},{"text":"floor","start":9964.01,"end":9964.25},{"text":"now","start":9964.25,"end":9964.41},{"text":"to","start":9964.41,"end":9964.61},{"text":"Nigeria.","start":9964.61,"end":9965.29}]}]}],"speaker":{"name":"Michael","affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Co-Lead"}},{"statement_number":81,"start":9969.69,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=9970","paragraphs":[{"sentences":[{"text":"Thank you very much, co-chair.","start":9969.69,"end":9972.81,"topics":[],"words":[{"text":"Thank","start":9969.69,"end":9969.93},{"text":"you","start":9969.93,"end":9970.01},{"text":"very","start":9970.01,"end":9970.25},{"text":"much,","start":9970.25,"end":9970.65},{"text":"co-chair.","start":9972.25,"end":9972.81}]},{"text":"As regard the questions, I speak now on behalf of the African group.","start":9974.97,"end":9979.45,"topics":[],"words":[{"text":"As","start":9974.97,"end":9975.13},{"text":"regard","start":9975.13,"end":9975.53},{"text":"the","start":9975.53,"end":9975.61},{"text":"questions,","start":9975.61,"end":9976.09},{"text":"I","start":9976.09,"end":9976.17},{"text":"speak","start":9976.17,"end":9976.73},{"text":"now","start":9976.89,"end":9977.45},{"text":"on","start":9977.69,"end":9977.89},{"text":"behalf","start":9977.89,"end":9978.41},{"text":"of","start":9978.41,"end":9978.57},{"text":"the","start":9978.57,"end":9978.69},{"text":"African","start":9978.69,"end":9979.13},{"text":"group.","start":9979.13,"end":9979.45}]},{"text":"And as regard the question number I, the African group believes that an efficient and effective MAP process is desirable for resolving tax disputes arising from cross-border activities and therefore making MAP more effective, making it more accessible is very important.","start":9980.77,"end":10019.17,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. 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you, Chair.","start":10181.93,"end":10182.57,"topics":[],"words":[{"text":"Thank","start":10181.93,"end":10182.17},{"text":"you,","start":10182.17,"end":10182.25},{"text":"Chair.","start":10182.25,"end":10182.57}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":"Africa Group","function":"Representative"}},{"statement_number":82,"start":10195.45,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=10196","paragraphs":[{"sentences":[{"text":"Thank you, Nigeria.","start":10195.45,"end":10196.29,"topics":[],"words":[{"text":"Thank","start":10195.45,"end":10195.65},{"text":"you,","start":10195.65,"end":10195.73},{"text":"Nigeria.","start":10195.73,"end":10196.29}]},{"text":"The floor is still open for member states.","start":10196.85,"end":10199.65,"topics":[],"words":[{"text":"The","start":10196.85,"end":10197.01},{"text":"floor","start":10197.01,"end":10197.37},{"text":"is","start":10197.37,"end":10197.45},{"text":"still","start":10197.45,"end":10198.01},{"text":"open","start":10198.01,"end":10198.37},{"text":"for","start":10198.73,"end":10198.85},{"text":"member","start":10198.85,"end":10199.17},{"text":"states.","start":10199.17,"end":10199.65}]},{"text":"I take advantage of the silence for the time being.","start":10201.49,"end":10205.01,"topics":[],"words":[{"text":"I","start":10201.49,"end":10201.53},{"text":"take","start":10201.53,"end":10201.69},{"text":"advantage","start":10201.69,"end":10202.25},{"text":"of","start":10202.25,"end":10202.37},{"text":"the","start":10202.37,"end":10202.57},{"text":"silence","start":10203.57,"end":10204.21},{"text":"for","start":10204.21,"end":10204.37},{"text":"the","start":10204.37,"end":10204.45},{"text":"time","start":10204.45,"end":10204.61},{"text":"being.","start":10204.61,"end":10205.01}]},{"text":"And I would like to quickly reflect on the intervention we have heard so far.","start":10205.65,"end":10210.69,"topics":[],"words":[{"text":"And","start":10205.65,"end":10205.77},{"text":"I","start":10205.77,"end":10205.81},{"text":"would","start":10205.81,"end":10206.05},{"text":"like","start":10206.29,"end":10206.53},{"text":"to","start":10206.53,"end":10206.61},{"text":"quickly","start":10206.61,"end":10207.17},{"text":"reflect","start":10207.17,"end":10207.65},{"text":"on","start":10207.69,"end":10207.97},{"text":"the","start":10209.33,"end":10209.45},{"text":"intervention","start":10209.45,"end":10209.97},{"text":"we","start":10209.97,"end":10210.05},{"text":"have","start":10210.05,"end":10210.21},{"text":"heard","start":10210.21,"end":10210.41},{"text":"so","start":10210.41,"end":10210.49},{"text":"far.","start":10210.53,"end":10210.69}]},{"text":"Maybe for the sake of clarity, the idea is to establish arbitration as an equal alternative next to other mechanisms.","start":10210.85,"end":10220.93,"topics":[{"key":"arbitration-options","label":"Arbitration and Alternative Mechanisms","description":"Delegates debated whether arbitration, mediation, or conciliation should be included as optional dispute resolution tools. While some countries supported keeping arbitration available as an option, others strongly opposed it on fairness and sovereignty 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this does not come with the implication or does not mean to imply that any of those instruments is going to be prescribed.","start":10221.01,"end":10230.05,"topics":[],"words":[{"text":"And","start":10221.01,"end":10221.33},{"text":"this","start":10221.73,"end":10221.93},{"text":"does","start":10221.93,"end":10222.13},{"text":"not","start":10222.13,"end":10222.53},{"text":"come","start":10222.77,"end":10223.01},{"text":"with","start":10223.01,"end":10223.21},{"text":"the","start":10223.21,"end":10223.29},{"text":"implication","start":10223.29,"end":10223.89},{"text":"or","start":10223.89,"end":10223.97},{"text":"does","start":10224.09,"end":10224.37},{"text":"not","start":10224.37,"end":10224.53},{"text":"mean","start":10224.53,"end":10224.77},{"text":"to","start":10224.77,"end":10224.97},{"text":"imply","start":10224.97,"end":10225.65},{"text":"that","start":10226.29,"end":10226.61},{"text":"any","start":10227.33,"end":10227.61},{"text":"of","start":10227.61,"end":10227.73},{"text":"those","start":10227.73,"end":10228.05},{"text":"instruments","start":10228.05,"end":10228.69},{"text":"is","start":10228.69,"end":10228.85},{"text":"going","start":10228.85,"end":10229.01},{"text":"to","start":10229.01,"end":10229.09},{"text":"be","start":10229.09,"end":10229.25},{"text":"prescribed.","start":10229.25,"end":10230.05}]},{"text":"It is meant to be optional.","start":10230.13,"end":10232.13,"topics":[],"words":[{"text":"It","start":10230.13,"end":10230.21},{"text":"is","start":10230.37,"end":10230.77},{"text":"meant","start":10230.77,"end":10231.17},{"text":"to","start":10231.17,"end":10231.25},{"text":"be","start":10231.25,"end":10231.41},{"text":"optional.","start":10231.41,"end":10232.13}]},{"text":"We co-leads based on the discussion in the works and believe that this is, that approach is one that best reflects the ambition to create with the protocol something that works for everyone.","start":10233.13,"end":10246.01,"topics":[],"words":[{"text":"We","start":10233.13,"end":10233.45},{"text":"co-leads","start":10233.45,"end":10234.09},{"text":"based","start":10234.09,"end":10234.37},{"text":"on","start":10234.37,"end":10234.45},{"text":"the","start":10234.45,"end":10234.57},{"text":"discussion","start":10234.57,"end":10235.05},{"text":"in","start":10235.05,"end":10235.21},{"text":"the","start":10235.21,"end":10235.29},{"text":"works","start":10235.29,"end":10235.57},{"text":"and","start":10235.57,"end":10235.69},{"text":"believe","start":10235.69,"end":10236.05},{"text":"that","start":10236.05,"end":10236.21},{"text":"this","start":10236.21,"end":10236.41},{"text":"is,","start":10236.41,"end":10236.81},{"text":"that","start":10236.97,"end":10237.37},{"text":"approach","start":10237.37,"end":10238.01},{"text":"is","start":10238.65,"end":10238.89},{"text":"one","start":10238.89,"end":10239.13},{"text":"that","start":10239.13,"end":10239.45},{"text":"best","start":10240.41,"end":10240.77},{"text":"reflects","start":10240.77,"end":10241.37},{"text":"the","start":10241.69,"end":10241.89},{"text":"ambition","start":10241.89,"end":10242.41},{"text":"to","start":10242.41,"end":10242.53},{"text":"create","start":10242.53,"end":10243.13},{"text":"with","start":10243.13,"end":10243.29},{"text":"the","start":10243.29,"end":10243.37},{"text":"protocol","start":10243.37,"end":10243.85},{"text":"something","start":10243.85,"end":10244.33},{"text":"that","start":10244.33,"end":10244.73},{"text":"works","start":10244.73,"end":10245.13},{"text":"for","start":10245.13,"end":10245.29},{"text":"everyone.","start":10245.29,"end":10246.01}]},{"text":"I give the floor now to India.","start":10247.53,"end":10250.09,"topics":[],"words":[{"text":"I","start":10247.53,"end":10247.77},{"text":"give","start":10247.77,"end":10248.01},{"text":"the","start":10248.01,"end":10248.09},{"text":"floor","start":10248.09,"end":10248.41},{"text":"now","start":10248.41,"end":10248.81},{"text":"to","start":10248.81,"end":10249.05},{"text":"India.","start":10249.53,"end":10250.09}]}]}],"speaker":{"name":"Michael","affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Co-Lead"}},{"statement_number":83,"start":10251.77,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=10252","paragraphs":[{"sentences":[{"text":"Thank you, co-lead.","start":10251.77,"end":10252.57,"topics":[],"words":[{"text":"Thank","start":10251.77,"end":10252.01},{"text":"you,","start":10252.01,"end":10252.09},{"text":"co-lead.","start":10252.09,"end":10252.57}]},{"text":"On point one and point I and J, we would like to submit that India's experience in handling map requests has demonstrated that When properly designed and implemented, a mechanism like MAP can facilitate the fair and expeditious resolution of cross-border tax disputes.","start":10253.65,"end":10270.17,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. 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Capacity building was especially framed as essential for developing countries with limited tax administration resources."}],"words":[{"text":"On","start":10300.29,"end":10300.45},{"text":"the","start":10300.45,"end":10300.57},{"text":"current","start":10300.61,"end":10301.01},{"text":"limitations","start":10301.01,"end":10301.65},{"text":"of","start":10301.65,"end":10301.73},{"text":"this","start":10301.73,"end":10301.93},{"text":"mechanism,","start":10301.93,"end":10302.49},{"text":"which","start":10302.49,"end":10302.65},{"text":"is","start":10302.65,"end":10302.77},{"text":"highlighted","start":10302.77,"end":10303.25},{"text":"in","start":10303.25,"end":10303.41},{"text":"point","start":10303.41,"end":10303.81},{"text":"J,","start":10303.81,"end":10304.29},{"text":"we","start":10304.77,"end":10305.25},{"text":"envisage","start":10305.25,"end":10305.81},{"text":"the","start":10305.81,"end":10305.93},{"text":"role","start":10305.93,"end":10306.21},{"text":"of","start":10306.21,"end":10306.45},{"text":"UN","start":10306.45,"end":10307.09},{"text":"and","start":10307.09,"end":10307.29},{"text":"we","start":10307.29,"end":10307.41},{"text":"believe","start":10307.41,"end":10307.81},{"text":"that","start":10307.81,"end":10308.01},{"text":"this","start":10308.01,"end":10308.21},{"text":"can","start":10308.21,"end":10308.45},{"text":"be","start":10308.45,"end":10308.61},{"text":"addressed","start":10308.61,"end":10309.05},{"text":"through","start":10309.05,"end":10309.17},{"text":"sharing","start":10309.17,"end":10309.57},{"text":"of","start":10309.57,"end":10309.89},{"text":"best","start":10310.05,"end":10310.29},{"text":"practices,","start":10310.29,"end":10310.93},{"text":"prescription","start":10310.93,"end":10311.45},{"text":"of","start":10311.45,"end":10311.57},{"text":"timelines","start":10311.57,"end":10312.29},{"text":"and","start":10312.29,"end":10312.45},{"text":"other","start":10312.45,"end":10312.77},{"text":"complementary","start":10312.77,"end":10313.45},{"text":"capacity","start":10313.45,"end":10313.97},{"text":"building","start":10313.97,"end":10314.29},{"text":"measures.","start":10314.29,"end":10314.85}]},{"text":"Having said that, we firmly support that the MAP like mechanism can address cross-border tax dispute resolution and lead to mutually acceptable solutions.","start":10315.57,"end":10324.69,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope","description":"A central topic was whether the protocol should be limited to cross-border tax disputes, with many speakers arguing that purely domestic disputes should remain outside its main scope. Delegates repeatedly returned to how cross-border disputes should be defined and distinguished from domestic cases."},{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. Speakers proposed improving its accessibility, timelines, transparency, administrative support, and practical effectiveness through the protocol and related best practices."}],"words":[{"text":"Having","start":10315.57,"end":10315.89},{"text":"said","start":10315.89,"end":10316.09},{"text":"that,","start":10316.09,"end":10316.41},{"text":"we","start":10316.41,"end":10316.61},{"text":"firmly","start":10316.61,"end":10317.09},{"text":"support","start":10317.09,"end":10317.49},{"text":"that","start":10317.49,"end":10317.61},{"text":"the","start":10317.61,"end":10317.69},{"text":"MAP","start":10317.69,"end":10318.05},{"text":"like","start":10318.05,"end":10318.25},{"text":"mechanism","start":10318.25,"end":10318.85},{"text":"can","start":10318.85,"end":10319.09},{"text":"address","start":10319.09,"end":10319.61},{"text":"cross-border","start":10319.61,"end":10320.33},{"text":"tax","start":10320.33,"end":10320.69},{"text":"dispute","start":10320.69,"end":10321.09},{"text":"resolution","start":10321.09,"end":10321.81},{"text":"and","start":10322.13,"end":10322.53},{"text":"lead","start":10322.53,"end":10322.69},{"text":"to","start":10322.69,"end":10322.81},{"text":"mutually","start":10322.81,"end":10323.21},{"text":"acceptable","start":10323.21,"end":10323.89},{"text":"solutions.","start":10323.89,"end":10324.69}]},{"text":"On point K, India reiterates its position that arbitration or any forms of mediation or conciliation should not be employed in the resolution of cross-border tax disputes.","start":10325.33,"end":10336.53,"topics":[{"key":"arbitration-options","label":"Arbitration and Alternative Mechanisms","description":"Delegates debated whether arbitration, mediation, or conciliation should be included as optional dispute resolution tools. While some countries supported keeping arbitration available as an option, others strongly opposed it on fairness and sovereignty grounds."},{"key":"cross-border-scope","label":"Cross-Border Scope","description":"A central topic was whether the protocol should be limited to cross-border tax disputes, with many speakers arguing that purely domestic disputes should remain outside its main scope. Delegates repeatedly returned to how cross-border disputes should be defined and distinguished from domestic cases."}],"words":[{"text":"On","start":10325.33,"end":10325.49},{"text":"point","start":10325.49,"end":10325.81},{"text":"K,","start":10325.81,"end":10326.29},{"text":"India","start":10326.53,"end":10326.89},{"text":"reiterates","start":10326.89,"end":10327.73},{"text":"its","start":10327.73,"end":10328.05},{"text":"position","start":10328.05,"end":10328.53},{"text":"that","start":10328.53,"end":10328.77},{"text":"arbitration","start":10328.77,"end":10329.49},{"text":"or","start":10329.49,"end":10329.73},{"text":"any","start":10329.73,"end":10329.97},{"text":"forms","start":10329.97,"end":10330.45},{"text":"of","start":10330.45,"end":10330.61},{"text":"mediation","start":10330.77,"end":10331.45},{"text":"or","start":10331.45,"end":10331.57},{"text":"conciliation","start":10331.57,"end":10332.45},{"text":"should","start":10332.77,"end":10333.01},{"text":"not","start":10333.01,"end":10333.33},{"text":"be","start":10333.33,"end":10333.49},{"text":"employed","start":10333.49,"end":10333.93},{"text":"in","start":10333.93,"end":10334.01},{"text":"the","start":10334.01,"end":10334.09},{"text":"resolution","start":10334.09,"end":10334.69},{"text":"of","start":10334.69,"end":10334.93},{"text":"cross-border","start":10334.93,"end":10335.57},{"text":"tax","start":10335.57,"end":10335.85},{"text":"disputes.","start":10335.85,"end":10336.53}]},{"text":"We do not support limiting tax sovereignty in tax matters through arbitration or similar mechanisms.","start":10336.93,"end":10342.13,"topics":[{"key":"domestic-tax-sovereignty","label":"Domestic Tax Sovereignty","description":"Several delegations stressed that domestic tax disputes fall under national sovereignty and should not be shaped by international guidance that could affect local law or court procedures. This concern was raised both in opposition to including domestic disputes in the protocol and in caution about any optional guidance on them."},{"key":"arbitration-options","label":"Arbitration and Alternative Mechanisms","description":"Delegates debated whether arbitration, mediation, or conciliation should be included as optional dispute resolution tools. While some countries supported keeping arbitration available as an option, others strongly opposed it on fairness and sovereignty grounds."}],"words":[{"text":"We","start":10336.93,"end":10337.05},{"text":"do","start":10337.05,"end":10337.17},{"text":"not","start":10337.17,"end":10337.37},{"text":"support","start":10337.37,"end":10337.77},{"text":"limiting","start":10337.77,"end":10338.21},{"text":"tax","start":10338.21,"end":10338.57},{"text":"sovereignty","start":10338.57,"end":10339.13},{"text":"in","start":10339.13,"end":10339.25},{"text":"tax","start":10339.25,"end":10339.49},{"text":"matters","start":10339.49,"end":10340.01},{"text":"through","start":10340.01,"end":10340.21},{"text":"arbitration","start":10340.21,"end":10340.93},{"text":"or","start":10340.93,"end":10341.01},{"text":"similar","start":10341.01,"end":10341.41},{"text":"mechanisms.","start":10341.41,"end":10342.13}]},{"text":"Such processes do not ensure a level playing field and is disadvantageous to countries with dissimilar capacities and resources.","start":10342.45,"end":10350.05,"topics":[{"key":"arbitration-options","label":"Arbitration and Alternative Mechanisms","description":"Delegates debated whether arbitration, mediation, or conciliation should be included as optional dispute resolution tools. While some countries supported keeping arbitration available as an option, others strongly opposed it on fairness and sovereignty grounds."},{"key":"capacity-building","label":"Capacity Building","description":"Many interventions highlighted the need for technical assistance, training, digital systems, and institutional support so that all countries can use dispute prevention and resolution mechanisms effectively. Capacity building was especially framed as essential for developing countries with limited tax administration resources."}],"words":[{"text":"Such","start":10342.45,"end":10342.77},{"text":"processes","start":10342.77,"end":10343.41},{"text":"do","start":10343.41,"end":10343.53},{"text":"not","start":10343.53,"end":10343.81},{"text":"ensure","start":10343.81,"end":10344.29},{"text":"a","start":10344.29,"end":10344.37},{"text":"level","start":10344.37,"end":10344.77},{"text":"playing","start":10344.77,"end":10345.09},{"text":"field","start":10345.09,"end":10345.65},{"text":"and","start":10345.65,"end":10345.77},{"text":"is","start":10345.77,"end":10345.89},{"text":"disadvantageous","start":10345.89,"end":10346.93},{"text":"to","start":10346.93,"end":10347.09},{"text":"countries","start":10347.09,"end":10347.61},{"text":"with","start":10347.61,"end":10347.77},{"text":"dissimilar","start":10347.77,"end":10348.37},{"text":"capacities","start":10348.37,"end":10349.09},{"text":"and","start":10349.09,"end":10349.25},{"text":"resources.","start":10349.25,"end":10350.05}]},{"text":"In this context, we emphasize that as we consider the available menu of dispute resolution mechanisms under this protocol, our approach should remain anchored in a common minimum set of mechanisms acceptable to 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Mr. Coley.","start":10373.33,"end":10375.25,"topics":[],"words":[{"text":"Thank","start":10373.33,"end":10373.65},{"text":"you,","start":10373.65,"end":10373.77},{"text":"Mr.","start":10374.69,"end":10374.93},{"text":"Coley.","start":10374.93,"end":10375.25}]},{"text":"Good morning, colleagues.","start":10375.25,"end":10376.29,"topics":[],"words":[{"text":"Good","start":10375.25,"end":10375.41},{"text":"morning,","start":10375.41,"end":10375.73},{"text":"colleagues.","start":10375.81,"end":10376.29}]},{"text":"On point i, we align with the views of India.","start":10379.01,"end":10386.21,"topics":[],"words":[{"text":"On","start":10379.01,"end":10379.49},{"text":"point","start":10380.21,"end":10380.61},{"text":"i,","start":10380.77,"end":10381.25},{"text":"we","start":10382.45,"end":10382.77},{"text":"align","start":10383.45,"end":10383.77},{"text":"with","start":10383.77,"end":10384.05},{"text":"the","start":10384.77,"end":10384.93},{"text":"views","start":10384.93,"end":10385.41},{"text":"of","start":10385.45,"end":10385.73},{"text":"India.","start":10385.73,"end":10386.21}]},{"text":"We find MAP to be a very flexible and successful way of dealing with cross-border tax disputes and remain fully open to discussing ways to widening access and make it more effective through the protocol.","start":10386.21,"end":10401.37,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. 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Speakers proposed improving its accessibility, timelines, transparency, administrative support, and practical effectiveness through the protocol and related best practices."}],"words":[{"text":"We","start":10431.93,"end":10432.17},{"text":"do","start":10432.17,"end":10432.25},{"text":"not","start":10432.25,"end":10432.45},{"text":"think","start":10432.45,"end":10432.77},{"text":"in","start":10432.77,"end":10432.97},{"text":"and","start":10432.97,"end":10433.21},{"text":"of","start":10433.21,"end":10433.37},{"text":"itself","start":10433.37,"end":10433.93},{"text":"it's","start":10433.93,"end":10434.25},{"text":"the","start":10435.37,"end":10435.53},{"text":"way","start":10435.53,"end":10435.65},{"text":"to","start":10435.65,"end":10435.77},{"text":"solve","start":10435.77,"end":10436.05},{"text":"things,","start":10436.05,"end":10436.29},{"text":"it's","start":10436.29,"end":10436.53},{"text":"the","start":10436.53,"end":10436.61},{"text":"way","start":10436.61,"end":10436.73},{"text":"to","start":10436.73,"end":10436.85},{"text":"make","start":10436.85,"end":10437.05},{"text":"sure","start":10437.05,"end":10437.29},{"text":"that","start":10437.29,"end":10437.45},{"text":"MAP","start":10437.45,"end":10437.69},{"text":"itself","start":10437.69,"end":10438.17},{"text":"is","start":10438.25,"end":10438.65},{"text":"more","start":10438.65,"end":10438.81},{"text":"effective.","start":10438.81,"end":10439.37}]},{"text":"We are completely conscious of some of the points raised and we understand that past experiences of different types of arbitration has been negative and we also understand that many Many member states are constitutionally barred from entering into binding arbitration.","start":10439.77,"end":10457.61,"topics":[{"key":"arbitration-options","label":"Arbitration and Alternative Mechanisms","description":"Delegates debated whether arbitration, mediation, or conciliation should be included as optional dispute resolution tools. 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This concern was raised both in opposition to including domestic disputes in the protocol and in caution about any optional guidance on them."}],"words":[{"text":"We","start":10439.77,"end":10440.01},{"text":"are","start":10440.01,"end":10440.25},{"text":"completely","start":10440.57,"end":10440.93},{"text":"conscious","start":10440.93,"end":10441.41},{"text":"of","start":10441.41,"end":10441.77},{"text":"some","start":10442.01,"end":10442.25},{"text":"of","start":10442.25,"end":10442.33},{"text":"the","start":10442.33,"end":10442.41},{"text":"points","start":10442.41,"end":10442.73},{"text":"raised","start":10442.73,"end":10443.05},{"text":"and","start":10443.05,"end":10443.17},{"text":"we","start":10443.17,"end":10443.25},{"text":"understand","start":10443.25,"end":10443.85},{"text":"that","start":10443.85,"end":10444.17},{"text":"past","start":10444.73,"end":10444.97},{"text":"experiences","start":10444.97,"end":10445.65},{"text":"of","start":10445.65,"end":10446.09},{"text":"different","start":10446.09,"end":10446.45},{"text":"types","start":10446.45,"end":10446.73},{"text":"of","start":10446.73,"end":10446.81},{"text":"arbitration","start":10446.81,"end":10447.45},{"text":"has","start":10447.45,"end":10447.85},{"text":"been","start":10448.65,"end":10449.21},{"text":"negative","start":10449.61,"end":10450.25},{"text":"and","start":10450.65,"end":10450.77},{"text":"we","start":10450.77,"end":10450.85},{"text":"also","start":10450.85,"end":10451.05},{"text":"understand","start":10451.05,"end":10451.49},{"text":"that","start":10451.49,"end":10451.61},{"text":"many","start":10451.61,"end":10451.93},{"text":"Many","start":10452.41,"end":10452.65},{"text":"member","start":10452.65,"end":10452.93},{"text":"states","start":10452.93,"end":10453.29},{"text":"are","start":10453.29,"end":10453.53},{"text":"constitutionally","start":10453.53,"end":10454.25},{"text":"barred","start":10454.25,"end":10454.57},{"text":"from","start":10454.57,"end":10454.89},{"text":"entering","start":10455.21,"end":10455.65},{"text":"into","start":10455.65,"end":10456.09},{"text":"binding","start":10456.25,"end":10456.81},{"text":"arbitration.","start":10456.97,"end":10457.61}]},{"text":"However, we do strongly advocate for it remaining an option.","start":10458.01,"end":10462.25,"topics":[{"key":"arbitration-options","label":"Arbitration and Alternative Mechanisms","description":"Delegates debated whether arbitration, mediation, or conciliation should be included as optional dispute resolution tools. While some countries supported keeping arbitration available as an option, others strongly opposed it on fairness and sovereignty grounds."}],"words":[{"text":"However,","start":10458.01,"end":10458.29},{"text":"we","start":10458.29,"end":10458.41},{"text":"do","start":10458.41,"end":10458.81},{"text":"strongly","start":10459.29,"end":10459.85},{"text":"advocate","start":10459.85,"end":10460.33},{"text":"for","start":10460.33,"end":10460.61},{"text":"it","start":10460.61,"end":10460.73},{"text":"remaining","start":10460.73,"end":10461.37},{"text":"an","start":10461.69,"end":10461.77},{"text":"option.","start":10461.77,"end":10462.25}]},{"text":"We are not wedded to the current system of arbitration through bilateral DTAs.","start":10463.93,"end":10470.17,"topics":[{"key":"arbitration-options","label":"Arbitration and Alternative Mechanisms","description":"Delegates debated whether arbitration, mediation, or conciliation should be included as optional dispute resolution tools. 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Next is Kenya.","start":11079.61,"end":11081.93,"topics":[],"words":[{"text":"Thank","start":11079.61,"end":11079.85},{"text":"you,","start":11079.85,"end":11079.93},{"text":"Austria.","start":11079.93,"end":11080.45},{"text":"Next","start":11080.49,"end":11081.05},{"text":"is","start":11081.05,"end":11081.37},{"text":"Kenya.","start":11081.37,"end":11081.93}]}]}],"speaker":{"name":"Michael","affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Co-Lead"}},{"statement_number":93,"start":11084.01,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=11085","paragraphs":[{"sentences":[{"text":"Thank you, colleague and members.","start":11084.01,"end":11086.41,"topics":[],"words":[{"text":"Thank","start":11084.01,"end":11084.21},{"text":"you,","start":11084.21,"end":11084.33},{"text":"colleague","start":11084.33,"end":11084.69},{"text":"and","start":11085.45,"end":11085.69},{"text":"members.","start":11085.69,"end":11086.41}]},{"text":"Good afternoon.","start":11086.93,"end":11087.77,"topics":[],"words":[{"text":"Good","start":11086.93,"end":11087.17},{"text":"afternoon.","start":11087.17,"end":11087.77}]}]},{"sentences":[{"text":"We wish to align our thoughts with the.","start":11089.05,"end":11090.93,"topics":[],"words":[{"text":"We","start":11089.05,"end":11089.25},{"text":"wish","start":11089.25,"end":11089.37},{"text":"to","start":11089.37,"end":11089.49},{"text":"align","start":11089.49,"end":11089.85},{"text":"our","start":11089.85,"end":11090.33},{"text":"thoughts","start":11090.41,"end":11090.65},{"text":"with","start":11090.65,"end":11090.85},{"text":"the.","start":11090.85,"end":11090.93}]}]},{"sentences":[{"text":"Print given by Nigeria, position given by Nigeria on behalf of the African group.","start":11091.85,"end":11095.85,"topics":[],"words":[{"text":"Print","start":11091.85,"end":11092.17},{"text":"given","start":11092.17,"end":11092.41},{"text":"by","start":11092.41,"end":11092.57},{"text":"Nigeria,","start":11092.57,"end":11093.13},{"text":"position","start":11093.13,"end":11093.53},{"text":"given","start":11093.53,"end":11093.77},{"text":"by","start":11093.77,"end":11093.93},{"text":"Nigeria","start":11093.93,"end":11094.37},{"text":"on","start":11094.37,"end":11094.45},{"text":"behalf","start":11094.45,"end":11094.89},{"text":"of","start":11094.89,"end":11094.97},{"text":"the","start":11094.97,"end":11095.17},{"text":"African","start":11095.17,"end":11095.53},{"text":"group.","start":11095.53,"end":11095.85}]},{"text":"and wish to state that reinforcing map through protocol and best practice is okay and making map looking at the features of the map as regards transparency and information sharing that is well agreed on as regards arbitration we agree with the AG that we don't find it appropriate and I think that's it thank you.","start":11096.85,"end":11123.25,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. 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proposed by my Austrian colleague, who I thank.","start":11138.57,"end":11143.93,"topics":[],"words":[{"text":"I","start":11138.57,"end":11138.65},{"text":"think","start":11138.65,"end":11138.89},{"text":"that","start":11138.89,"end":11139.13},{"text":"I","start":11139.13,"end":11139.45},{"text":"fully","start":11139.45,"end":11139.81},{"text":"agree","start":11139.81,"end":11140.33},{"text":"with","start":11141.13,"end":11141.33},{"text":"the","start":11141.33,"end":11141.41},{"text":"approach","start":11141.41,"end":11141.77},{"text":"proposed","start":11142.09,"end":11142.49},{"text":"by","start":11142.49,"end":11142.57},{"text":"my","start":11142.57,"end":11142.69},{"text":"Austrian","start":11142.69,"end":11142.97},{"text":"colleague,","start":11142.97,"end":11143.33},{"text":"who","start":11143.33,"end":11143.41},{"text":"I","start":11143.41,"end":11143.45},{"text":"thank.","start":11143.45,"end":11143.93}]},{"text":"Indeed, just to elaborate a bit further on this, anything that 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While some countries supported keeping arbitration available as an option, others strongly opposed it on fairness and sovereignty grounds."}],"words":[{"text":"and","start":11240.53,"end":11240.77},{"text":"show","start":11240.85,"end":11241.01},{"text":"that","start":11241.01,"end":11241.13},{"text":"it","start":11241.13,"end":11241.25},{"text":"doesn't","start":11241.25,"end":11241.81},{"text":"have","start":11241.81,"end":11241.97},{"text":"a","start":11241.97,"end":11242.01},{"text":"biased","start":11242.01,"end":11242.41},{"text":"approach.","start":11242.41,"end":11242.93}]},{"text":"I think the scepticism kind of surrounds bodies that might have lacked that kind of impartiality in the past.","start":11247.09,"end":11252.53,"topics":[{"key":"arbitration-options","label":"Arbitration and Alternative Mechanisms","description":"Delegates debated whether arbitration, mediation, or conciliation should be included as optional dispute resolution tools. While some countries supported keeping arbitration available as an option, others strongly opposed it on fairness and sovereignty grounds."}],"words":[{"text":"I","start":11247.09,"end":11247.25},{"text":"think","start":11247.25,"end":11247.57},{"text":"the","start":11247.81,"end":11247.97},{"text":"scepticism","start":11247.97,"end":11248.61},{"text":"kind","start":11248.61,"end":11248.81},{"text":"of","start":11248.81,"end":11248.89},{"text":"surrounds","start":11248.89,"end":11249.33},{"text":"bodies","start":11249.33,"end":11249.65},{"text":"that","start":11249.65,"end":11249.77},{"text":"might","start":11249.77,"end":11249.97},{"text":"have","start":11249.97,"end":11250.13},{"text":"lacked","start":11250.13,"end":11250.69},{"text":"that","start":11251.01,"end":11251.17},{"text":"kind","start":11251.17,"end":11251.37},{"text":"of","start":11251.37,"end":11251.45},{"text":"impartiality","start":11251.45,"end":11251.93},{"text":"in","start":11251.93,"end":11252.01},{"text":"the","start":11252.01,"end":11252.09},{"text":"past.","start":11252.09,"end":11252.53}]},{"text":"France would like to see how we can look at mechanisms which are already known in other branches of law.","start":11256.37,"end":11263.33,"topics":[],"words":[{"text":"France","start":11256.37,"end":11256.73},{"text":"would","start":11256.73,"end":11256.85},{"text":"like","start":11256.85,"end":11257.05},{"text":"to","start":11257.05,"end":11257.13},{"text":"see","start":11257.17,"end":11257.65},{"text":"how","start":11259.89,"end":11260.13},{"text":"we","start":11260.13,"end":11260.29},{"text":"can","start":11260.29,"end":11260.77},{"text":"look","start":11260.77,"end":11260.93},{"text":"at","start":11260.93,"end":11261.09},{"text":"mechanisms","start":11261.09,"end":11261.49},{"text":"which","start":11261.49,"end":11261.65},{"text":"are","start":11261.65,"end":11261.73},{"text":"already","start":11261.73,"end":11262.01},{"text":"known","start":11262.01,"end":11262.25},{"text":"in","start":11262.25,"end":11262.37},{"text":"other","start":11262.37,"end":11262.57},{"text":"branches","start":11262.57,"end":11262.97},{"text":"of","start":11262.97,"end":11263.09},{"text":"law.","start":11263.09,"end":11263.33}]},{"text":"It's hard to see how some of them might apply in terms of tax.","start":11263.33,"end":11269.49,"topics":[],"words":[{"text":"It's","start":11263.33,"end":11263.57},{"text":"hard","start":11266.93,"end":11267.09},{"text":"to","start":11267.09,"end":11267.17},{"text":"see","start":11267.17,"end":11267.25},{"text":"how","start":11267.25,"end":11267.33},{"text":"some","start":11267.33,"end":11267.57},{"text":"of","start":11267.57,"end":11267.65},{"text":"them","start":11267.65,"end":11267.77},{"text":"might","start":11267.77,"end":11267.97},{"text":"apply","start":11267.97,"end":11268.45},{"text":"in","start":11268.45,"end":11268.61},{"text":"terms","start":11268.61,"end":11268.85},{"text":"of","start":11268.85,"end":11268.93},{"text":"tax.","start":11268.93,"end":11269.49}]},{"text":"But I think we have to think out-of-the-box and look at all the options.","start":11271.53,"end":11275.53,"topics":[{"key":"arbitration-options","label":"Arbitration and Alternative Mechanisms","description":"Delegates debated whether arbitration, mediation, or conciliation should be included as optional dispute resolution tools. While some countries supported keeping arbitration available as an option, others strongly opposed it on fairness and sovereignty grounds."}],"words":[{"text":"But","start":11271.53,"end":11271.77},{"text":"I","start":11271.77,"end":11271.81},{"text":"think","start":11271.81,"end":11271.97},{"text":"we","start":11271.97,"end":11272.05},{"text":"have","start":11272.05,"end":11272.17},{"text":"to","start":11272.17,"end":11272.29},{"text":"think","start":11272.29,"end":11272.57},{"text":"out-of-the-box","start":11272.57,"end":11273.37},{"text":"and","start":11274.17,"end":11274.57},{"text":"look","start":11274.57,"end":11274.77},{"text":"at","start":11274.77,"end":11274.85},{"text":"all","start":11274.85,"end":11275.01},{"text":"the","start":11275.01,"end":11275.09},{"text":"options.","start":11275.09,"end":11275.53}]},{"text":"So I think it's quite interesting to go further on some of these, see whether they're interesting or promising.","start":11275.77,"end":11283.45,"topics":[{"key":"arbitration-options","label":"Arbitration and Alternative Mechanisms","description":"Delegates debated whether arbitration, mediation, or conciliation should be included as optional dispute resolution tools. While some countries supported keeping arbitration available as an option, others strongly opposed it on fairness and sovereignty grounds."}],"words":[{"text":"So","start":11275.77,"end":11275.89},{"text":"I","start":11275.89,"end":11275.93},{"text":"think","start":11275.93,"end":11276.09},{"text":"it's","start":11276.09,"end":11276.41},{"text":"quite","start":11276.81,"end":11277.29},{"text":"interesting","start":11278.17,"end":11279.01},{"text":"to","start":11279.01,"end":11279.09},{"text":"go","start":11279.13,"end":11279.29},{"text":"further","start":11279.29,"end":11279.81},{"text":"on","start":11279.93,"end":11280.09},{"text":"some","start":11280.09,"end":11280.25},{"text":"of","start":11280.25,"end":11280.33},{"text":"these,","start":11280.33,"end":11280.73},{"text":"see","start":11281.21,"end":11281.41},{"text":"whether","start":11281.41,"end":11281.97},{"text":"they're","start":11281.97,"end":11282.13},{"text":"interesting","start":11282.33,"end":11282.81},{"text":"or","start":11282.81,"end":11282.93},{"text":"promising.","start":11282.93,"end":11283.45}]},{"text":"Thank you.","start":11283.45,"end":11283.81,"topics":[],"words":[{"text":"Thank","start":11283.45,"end":11283.69},{"text":"you.","start":11283.69,"end":11283.81}]}]}],"speaker":{"name":null,"affiliation":"FRA","affiliation_full":"France","group":null,"function":"Representative"}},{"statement_number":96,"start":11283.81,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=11284","paragraphs":[{"sentences":[{"text":"Thank you.","start":11283.81,"end":11287.41,"topics":[],"words":[{"text":"Thank","start":11283.81,"end":11283.97},{"text":"you.","start":11287.33,"end":11287.41}]},{"text":"Franz, Bangladesh.","start":11287.45,"end":11289.13,"topics":[],"words":[{"text":"Franz,","start":11287.45,"end":11288.01},{"text":"Bangladesh.","start":11288.25,"end":11289.13}]}]}],"speaker":{"name":"Michael","affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Co-Lead"}},{"statement_number":97,"start":11291.69,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=11292","paragraphs":[{"sentences":[{"text":"Thank you.","start":11291.69,"end":11292.09,"topics":[],"words":[{"text":"Thank","start":11291.69,"end":11291.93},{"text":"you.","start":11291.93,"end":11292.09}]},{"text":"Regarding mutual agreement procedure map, we have some comments.","start":11293.65,"end":11300.09,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. Speakers proposed improving its accessibility, timelines, transparency, administrative support, and practical effectiveness through the protocol and related best practices."}],"words":[{"text":"Regarding","start":11293.65,"end":11294.25},{"text":"mutual","start":11294.89,"end":11295.53},{"text":"agreement","start":11295.57,"end":11296.01},{"text":"procedure","start":11296.01,"end":11296.57},{"text":"map,","start":11296.97,"end":11297.37},{"text":"we","start":11298.49,"end":11298.57},{"text":"have","start":11298.57,"end":11298.73},{"text":"some","start":11299.21,"end":11299.53},{"text":"comments.","start":11299.53,"end":11300.09}]},{"text":"Number one, Bangladesh supports a strengthening map under UN oversight to ensure equitable accessibility for resolution for developing countries.","start":11301.73,"end":11312.73,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. 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Next is Japan.","start":11365.53,"end":11368.25,"topics":[],"words":[{"text":"Thank","start":11365.53,"end":11365.69},{"text":"you,","start":11365.69,"end":11365.77},{"text":"Bangladesh.","start":11365.77,"end":11366.49},{"text":"Next","start":11367.05,"end":11367.45},{"text":"is","start":11367.45,"end":11367.69},{"text":"Japan.","start":11367.69,"end":11368.25}]}]}],"speaker":{"name":"Michael","affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Co-Lead"}},{"statement_number":99,"start":11372.57,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=11373","paragraphs":[{"sentences":[{"text":"Thank you, co-lead.","start":11372.57,"end":11373.53,"topics":[],"words":[{"text":"Thank","start":11372.57,"end":11372.85},{"text":"you,","start":11372.85,"end":11372.97},{"text":"co-lead.","start":11372.97,"end":11373.53}]},{"text":"Japan also support the approach of reinforcing MAP through the protocol and sharing best practices and capacity building.","start":11374.01,"end":11382.41,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. 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hold the view that the proposed approach of reinforcing MAP through both the protocol and best practices is actually commendable.","start":11537.09,"end":11550.29,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. 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Speakers proposed improving its accessibility, timelines, transparency, administrative support, and practical effectiveness through the protocol and related best practices."}],"words":[{"text":"It's","start":11550.41,"end":11550.65},{"text":"something","start":11550.65,"end":11551.01},{"text":"that","start":11551.01,"end":11551.25},{"text":"we","start":11551.25,"end":11551.33},{"text":"fully","start":11551.33,"end":11551.61},{"text":"support.","start":11551.61,"end":11552.21}]},{"text":"I think from my experience, MAP, we've observed that MAP has been one of those mechanisms that appear to be inclusive.","start":11553.49,"end":11564.05,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. Speakers proposed improving its accessibility, timelines, transparency, administrative support, and practical effectiveness through the protocol and related best practices."}],"words":[{"text":"I","start":11553.49,"end":11553.5},{"text":"think","start":11553.53,"end":11553.73},{"text":"from","start":11553.73,"end":11553.89},{"text":"my","start":11553.89,"end":11554.01},{"text":"experience,","start":11554.01,"end":11554.85},{"text":"MAP,","start":11554.85,"end":11555.41},{"text":"we've","start":11556.29,"end":11556.61},{"text":"observed","start":11556.61,"end":11557.05},{"text":"that","start":11557.05,"end":11557.41},{"text":"MAP","start":11557.49,"end":11557.97},{"text":"has","start":11557.97,"end":11558.29},{"text":"been","start":11558.29,"end":11558.57},{"text":"one","start":11558.57,"end":11558.77},{"text":"of","start":11558.77,"end":11558.85},{"text":"those","start":11558.85,"end":11559.25},{"text":"mechanisms","start":11559.89,"end":11560.77},{"text":"that","start":11561.81,"end":11562.29},{"text":"appear","start":11562.69,"end":11563.05},{"text":"to","start":11563.05,"end":11563.17},{"text":"be","start":11563.17,"end":11563.41},{"text":"inclusive.","start":11563.41,"end":11564.05}]},{"text":"It's also very collaborative and also responsive to the resource constraints or any limitations in capacity that any jurisdiction could be faced with.","start":11564.69,"end":11578.97,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. Speakers proposed improving its accessibility, timelines, transparency, administrative support, and practical effectiveness through the protocol and related best practices."},{"key":"capacity-building","label":"Capacity Building","description":"Many interventions highlighted the need for technical assistance, training, digital systems, and institutional support so that all countries can use dispute prevention and resolution mechanisms effectively. Capacity building was especially framed as essential for developing countries with limited tax administration resources."}],"words":[{"text":"It's","start":11564.69,"end":11565.09},{"text":"also","start":11565.09,"end":11565.89},{"text":"very","start":11565.89,"end":11566.45},{"text":"collaborative","start":11566.61,"end":11567.57},{"text":"and","start":11568.69,"end":11568.93},{"text":"also","start":11568.93,"end":11569.41},{"text":"responsive","start":11569.81,"end":11570.53},{"text":"to","start":11572.29,"end":11572.53},{"text":"the","start":11572.53,"end":11572.69},{"text":"resource","start":11572.69,"end":11573.09},{"text":"constraints","start":11573.09,"end":11573.73},{"text":"or","start":11574.21,"end":11574.37},{"text":"any","start":11574.37,"end":11574.61},{"text":"limitations","start":11574.61,"end":11575.25},{"text":"in","start":11575.25,"end":11575.37},{"text":"capacity","start":11575.37,"end":11575.89},{"text":"that","start":11575.89,"end":11576.21},{"text":"any","start":11576.21,"end":11576.37},{"text":"jurisdiction","start":11576.37,"end":11577.09},{"text":"could","start":11577.09,"end":11577.25},{"text":"be","start":11577.25,"end":11577.73},{"text":"faced","start":11578.45,"end":11578.85},{"text":"with.","start":11578.85,"end":11578.97}]},{"text":"So in that regard, we are fully in support of the proposed approach.","start":11580.05,"end":11588.37,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. 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Speakers proposed improving its accessibility, timelines, transparency, administrative support, and practical effectiveness through the protocol and related best practices."}],"words":[{"text":"It","start":11590.09,"end":11590.21},{"text":"is","start":11590.21,"end":11590.37},{"text":"for","start":11590.37,"end":11590.53},{"text":"this","start":11590.53,"end":11590.77},{"text":"reason","start":11590.77,"end":11591.17},{"text":"actually","start":11591.17,"end":11591.73},{"text":"that","start":11591.89,"end":11592.29},{"text":"we","start":11592.61,"end":11592.81},{"text":"also","start":11592.85,"end":11593.41},{"text":"propose","start":11593.89,"end":11594.37},{"text":"that","start":11594.37,"end":11594.93},{"text":"it","start":11594.93,"end":11595.01},{"text":"should","start":11595.01,"end":11595.21},{"text":"be","start":11595.21,"end":11595.57},{"text":"among","start":11596.53,"end":11596.85},{"text":"the","start":11596.85,"end":11596.97},{"text":"core","start":11596.97,"end":11597.17},{"text":"mechanisms.","start":11597.17,"end":11597.81}]},{"text":"I think that just goes to speak to how much we are in support of any effort aimed at enhancing how MAP operates and also just ensuring that its effectiveness and efficiency is enhanced.","start":11599.41,"end":11620.73,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. 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The idea of the UN as a neutral platform or facilitator received repeated attention, though views differed on how far that role should go."},{"key":"arbitration-options","label":"Arbitration and Alternative Mechanisms","description":"Delegates debated whether arbitration, mediation, or conciliation should be included as optional dispute resolution tools. 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The Republic of Iran, please.","start":12066.61,"end":12070.37,"topics":[],"words":[{"text":"Thank","start":12066.61,"end":12066.85},{"text":"you,","start":12066.85,"end":12066.93},{"text":"Germany.","start":12066.93,"end":12067.57},{"text":"The","start":12068.69,"end":12068.73},{"text":"Republic","start":12068.73,"end":12069.25},{"text":"of","start":12069.25,"end":12069.53},{"text":"Iran,","start":12069.53,"end":12069.97},{"text":"please.","start":12069.97,"end":12070.37}]}]}],"speaker":{"name":"Michael","affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Co-Lead"}},{"statement_number":111,"start":12071.85,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=12072","paragraphs":[{"sentences":[{"text":"Thank you, Khalid.","start":12071.85,"end":12072.57,"topics":[],"words":[{"text":"Thank","start":12071.85,"end":12072.05},{"text":"you,","start":12072.05,"end":12072.13},{"text":"Khalid.","start":12072.13,"end":12072.57}]},{"text":"Iran believes that strengthening the efficiency and accessibility of the map should be a central element of the protocol on cross-border tax dispute resolution.","start":12073.53,"end":12085.17,"topics":[{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. 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With that, we finish for today.","start":12123.09,"end":12127.17,"topics":[],"words":[{"text":"Thank","start":12123.09,"end":12123.29},{"text":"you,","start":12123.29,"end":12123.41},{"text":"Islamic","start":12123.41,"end":12123.81},{"text":"Republic","start":12123.81,"end":12124.29},{"text":"of","start":12124.29,"end":12124.53},{"text":"Iran.","start":12124.53,"end":12125.01},{"text":"With","start":12125.65,"end":12125.85},{"text":"that,","start":12125.85,"end":12126.05},{"text":"we","start":12126.05,"end":12126.21},{"text":"finish","start":12126.21,"end":12126.49},{"text":"for","start":12126.49,"end":12126.61},{"text":"today.","start":12126.61,"end":12127.17}]},{"text":"We, colleagues, would like to thank you for your engagement this morning.","start":12127.41,"end":12131.81,"topics":[],"words":[{"text":"We,","start":12127.41,"end":12127.65},{"text":"colleagues,","start":12127.65,"end":12128.13},{"text":"would","start":12128.13,"end":12128.25},{"text":"like","start":12128.29,"end":12128.45},{"text":"to","start":12128.45,"end":12128.77},{"text":"thank","start":12128.85,"end":12129.13},{"text":"you","start":12129.13,"end":12129.33},{"text":"for","start":12129.33,"end":12129.57},{"text":"your","start":12129.57,"end":12129.89},{"text":"engagement","start":12129.89,"end":12130.77},{"text":"this","start":12131.09,"end":12131.33},{"text":"morning.","start":12131.33,"end":12131.81}]},{"text":"This is really commendable.","start":12131.81,"end":12133.25,"topics":[],"words":[{"text":"This","start":12131.81,"end":12132.01},{"text":"is","start":12132.01,"end":12132.21},{"text":"really","start":12132.21,"end":12132.61},{"text":"commendable.","start":12132.61,"end":12133.25}]},{"text":"And with that, we hand over to the chair for his closing remarks.","start":12133.25,"end":12136.65,"topics":[],"words":[{"text":"And","start":12133.25,"end":12133.41},{"text":"with","start":12133.41,"end":12133.57},{"text":"that,","start":12133.57,"end":12133.73},{"text":"we","start":12133.73,"end":12133.89},{"text":"hand","start":12133.89,"end":12134.05},{"text":"over","start":12134.05,"end":12134.29},{"text":"to","start":12134.29,"end":12134.45},{"text":"the","start":12134.77,"end":12134.97},{"text":"chair","start":12134.97,"end":12135.33},{"text":"for","start":12135.33,"end":12135.57},{"text":"his","start":12135.57,"end":12135.89},{"text":"closing","start":12135.89,"end":12136.21},{"text":"remarks.","start":12136.21,"end":12136.65}]}]}],"speaker":{"name":"Michael","affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Co-Lead"}},{"statement_number":113,"start":12139.57,"pageUrl":"/es/asset/k1j/k1j24qw9y3?lang=en&t=12140","paragraphs":[{"sentences":[{"text":"Thank you all.","start":12139.57,"end":12140.29,"topics":[],"words":[{"text":"Thank","start":12139.57,"end":12139.81},{"text":"you","start":12139.81,"end":12139.93},{"text":"all.","start":12139.93,"end":12140.29}]},{"text":"So now we're going to close and we will continue tomorrow morning.","start":12140.93,"end":12143.57,"topics":[],"words":[{"text":"So","start":12140.93,"end":12141.09},{"text":"now","start":12141.09,"end":12141.33},{"text":"we're","start":12141.33,"end":12141.49},{"text":"going","start":12141.49,"end":12141.65},{"text":"to","start":12141.65,"end":12141.73},{"text":"close","start":12141.73,"end":12142.01},{"text":"and","start":12142.05,"end":12142.17},{"text":"we","start":12142.17,"end":12142.25},{"text":"will","start":12142.25,"end":12142.37},{"text":"continue","start":12142.37,"end":12142.77},{"text":"tomorrow","start":12142.77,"end":12143.17},{"text":"morning.","start":12143.17,"end":12143.57}]},{"text":"And just I would like to remind the Bureau members that we have a Bureau meeting this lunch break at 1:30, right?","start":12144.89,"end":12151.33,"topics":[],"words":[{"text":"And","start":12144.89,"end":12145.09},{"text":"just","start":12145.17,"end":12145.49},{"text":"I","start":12145.49,"end":12145.53},{"text":"would","start":12145.53,"end":12145.65},{"text":"like","start":12145.65,"end":12145.89},{"text":"to","start":12145.89,"end":12146.01},{"text":"remind","start":12146.01,"end":12146.53},{"text":"the","start":12146.77,"end":12146.93},{"text":"Bureau","start":12146.93,"end":12147.17},{"text":"members","start":12147.17,"end":12147.57},{"text":"that","start":12147.57,"end":12147.73},{"text":"we","start":12147.73,"end":12147.85},{"text":"have","start":12147.85,"end":12148.05},{"text":"a","start":12148.05,"end":12148.09},{"text":"Bureau","start":12148.09,"end":12148.37},{"text":"meeting","start":12148.37,"end":12148.85},{"text":"this","start":12149.17,"end":12149.57},{"text":"lunch","start":12150.05,"end":12150.29},{"text":"break","start":12150.29,"end":12150.61},{"text":"at","start":12150.61,"end":12150.93},{"text":"1:30,","start":12151.09,"end":12151.13},{"text":"right?","start":12151.13,"end":12151.33}]},{"text":"30. So we're gonna have it in conference room three.","start":12152.69,"end":12158.29,"topics":[],"words":[{"text":"30.","start":12152.69,"end":12153.09},{"text":"So","start":12154.49,"end":12154.69},{"text":"we're","start":12155.09,"end":12155.73},{"text":"gonna","start":12156.45,"end":12156.69},{"text":"have","start":12156.69,"end":12156.85},{"text":"it","start":12156.85,"end":12157.01},{"text":"in","start":12157.01,"end":12157.13},{"text":"conference","start":12157.13,"end":12157.65},{"text":"room","start":12157.65,"end":12157.89},{"text":"three.","start":12157.89,"end":12158.29}]},{"text":"Looking forward to see you there.","start":12159.21,"end":12160.37,"topics":[],"words":[{"text":"Looking","start":12159.21,"end":12159.41},{"text":"forward","start":12159.41,"end":12159.77},{"text":"to","start":12159.77,"end":12159.85},{"text":"see","start":12159.85,"end":12160.01},{"text":"you","start":12160.01,"end":12160.13},{"text":"there.","start":12160.13,"end":12160.37}]},{"text":"Thank you all and have a nice lunch break.","start":12160.53,"end":12163.17,"topics":[],"words":[{"text":"Thank","start":12160.53,"end":12160.81},{"text":"you","start":12160.81,"end":12160.93},{"text":"all","start":12160.93,"end":12161.25},{"text":"and","start":12161.25,"end":12161.45},{"text":"have","start":12161.45,"end":12161.73},{"text":"a","start":12161.73,"end":12161.81},{"text":"nice","start":12162.05,"end":12162.53},{"text":"lunch","start":12162.57,"end":12162.85},{"text":"break.","start":12162.85,"end":12163.17}]},{"text":"For member states, this afternoon is a closed meeting for member states.","start":12194.25,"end":12198.89,"topics":[],"words":[{"text":"For","start":12194.25,"end":12194.49},{"text":"member","start":12194.49,"end":12194.89},{"text":"states,","start":12194.89,"end":12195.53},{"text":"this","start":12196.25,"end":12196.49},{"text":"afternoon","start":12196.53,"end":12196.97},{"text":"is","start":12196.97,"end":12197.09},{"text":"a","start":12197.09,"end":12197.13},{"text":"closed","start":12197.13,"end":12197.53},{"text":"meeting","start":12197.53,"end":12197.93},{"text":"for","start":12197.93,"end":12198.05},{"text":"member","start":12198.05,"end":12198.37},{"text":"states.","start":12198.37,"end":12198.89}]},{"text":"So we still have, we have meeting this afternoon, but it's closed one.","start":12199.53,"end":12203.05,"topics":[],"words":[{"text":"So","start":12199.53,"end":12199.77},{"text":"we","start":12199.77,"end":12199.85},{"text":"still","start":12199.85,"end":12200.09},{"text":"have,","start":12200.09,"end":12200.41},{"text":"we","start":12200.41,"end":12200.57},{"text":"have","start":12200.57,"end":12200.73},{"text":"meeting","start":12200.73,"end":12201.09},{"text":"this","start":12201.09,"end":12201.29},{"text":"afternoon,","start":12201.29,"end":12201.77},{"text":"but","start":12201.77,"end":12202.09},{"text":"it's","start":12202.09,"end":12202.33},{"text":"closed","start":12202.33,"end":12202.69},{"text":"one.","start":12202.69,"end":12203.05}]}]}],"speaker":{"name":"Rami","affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}}],"topics":[{"key":"un-support-role","label":"UN Support Role","description":"Many statements addressed what role the United Nations could play in tax dispute prevention and resolution, including technical assistance, expert rosters, monitoring, coordination, and administrative support. The idea of the UN as a neutral platform or facilitator received repeated attention, though views differed on how far that role should go."},{"key":"preventive-tools","label":"Preventive Administrative Tools","description":"Delegates discussed specific prevention tools such as advance pricing agreements, joint audits, simultaneous examinations, cooperative compliance, and related mechanisms. These were generally supported as useful options, while many speakers noted that they should remain optional and be adapted to different country capacities."},{"key":"capacity-building","label":"Capacity Building","description":"Many interventions highlighted the need for technical assistance, training, digital systems, and institutional support so that all countries can use dispute prevention and resolution mechanisms effectively. Capacity building was especially framed as essential for developing countries with limited tax administration resources."},{"key":"map-strengthening","label":"Mutual Agreement Procedure","description":"A major theme was strengthening the Mutual Agreement Procedure as the core mechanism for resolving cross-border tax disputes. Speakers proposed improving its accessibility, timelines, transparency, administrative support, and practical effectiveness through the protocol and related best practices."},{"key":"cross-border-scope","label":"Cross-Border Scope","description":"A central topic was whether the protocol should be limited to cross-border tax disputes, with many speakers arguing that purely domestic disputes should remain outside its main scope. Delegates repeatedly returned to how cross-border disputes should be defined and distinguished from domestic cases."},{"key":"dispute-prevention","label":"Dispute Prevention","description":"There was broad support for treating dispute prevention as a major pillar of the protocol alongside dispute resolution. Speakers emphasized preventing tax disputes before they arise through stronger cross-border cooperation rather than relying only on remedies after conflicts emerge."},{"key":"arbitration-options","label":"Arbitration and Alternative Mechanisms","description":"Delegates debated whether arbitration, mediation, or conciliation should be included as optional dispute resolution tools. While some countries supported keeping arbitration available as an option, others strongly opposed it on fairness and sovereignty grounds."},{"key":"domestic-tax-sovereignty","label":"Domestic Tax Sovereignty","description":"Several delegations stressed that domestic tax disputes fall under national sovereignty and should not be shaped by international guidance that could affect local law or court procedures. This concern was raised both in opposition to including domestic disputes in the protocol and in caution about any optional guidance on them."},{"key":"transparency-information","label":"Transparency and Information Exchange","description":"Another recurring topic was the importance of reliable information-sharing and transparency for preventing disputes and improving fairness. Speakers referred to exchange of information, data systems, databases, beneficial ownership information, and public reporting as tools that could reduce disputes and strengthen tax cooperation."}]}}