{"disclaimer":"Automatically generated transcript — may contain errors. Not an official United Nations record.","video":{"id":"k1k/k1ks6ln9db","kaltura_id":"1_ks6ln9db","title":"(14th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","clean_title":"(14th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","url":"https://webtv.un.org/en/asset/k1k/k1ks6ln9db","date":"2026-02-11T00:00:00.000Z","scheduled_time":"2026-02-11T20:00:00.000Z","status":"finished","duration":"02:43:43","category":"Economic and Social Council","body":"Economic and Social Council","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1k/k1ks6ln9db"},"metadata":{"summary":"The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February.","description":"Protocol 2 on Prevention and resolution of tax disputes Presentation by the Co-Leads on the Co-Leads' concept note on potential approaches and elements for the draft protocol Discussion The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols. The United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","Economic and Social Council","Subsidiary Bodies","International Tax Cooperation"],"geographic_subject":[],"subject_topical":["TAXATION","INTERNATIONAL COOPERATION"],"corporate_name":["COMMITTEE OF EXPERTS ON INTERNATIONAL COOPERATION IN TAX MATTERS"],"speaker_affiliation":[],"related_documents":[]},"transcript":{"transcript_id":"92a06f08-4fd4-4739-b27e-1b0e6882a74f","language":"en","data":[{"statement_number":1,"paragraphs":[{"sentences":[{"text":"Welcome everyone back to the floor and good 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Honorable Chair Madam Kohlid and distinguished delegates.","start":81.66,"end":84.86,"topics":[],"words":[{"text":"Thank","start":81.66,"end":81.98},{"text":"you.","start":81.98,"end":82.1},{"text":"Honorable","start":82.1,"end":82.54},{"text":"Chair","start":82.54,"end":82.82},{"text":"Madam","start":82.82,"end":83.22},{"text":"Kohlid","start":83.22,"end":83.66},{"text":"and","start":83.66,"end":83.82},{"text":"distinguished","start":83.82,"end":84.34},{"text":"delegates.","start":84.34,"end":84.86}]},{"text":"My name is Elaine Wen and I'm pleased to start off this committee session today and speak on behalf of the UN major group on Children and Youth on 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I study especially how digitalized and globalized economies moves at a quicker pace than anyone can 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example, we support the Protocol's inclusion of the fast tracking implementation mechanism, but allow for those final negotiations to become bilateral as raised by member States.","start":157.79,"end":167.31,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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Colleagues, delegates.","start":216.36,"end":217.96,"topics":[],"words":[{"text":"Chair,","start":216.36,"end":216.76},{"text":"Colleagues,","start":216.84,"end":217.4},{"text":"delegates.","start":217.4,"end":217.96}]}]},{"sentences":[{"text":"The current imbalances in our global frameworks not only affect taxing rights, but serve as barriers to sustainable 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is a valuable moment for delegations to share any remaining concerns you may have.","start":586.3,"end":591.58,"topics":[],"words":[{"text":"This","start":586.3,"end":586.58},{"text":"is","start":586.58,"end":586.78},{"text":"a","start":586.78,"end":586.98},{"text":"valuable","start":586.98,"end":587.46},{"text":"moment","start":587.46,"end":587.82},{"text":"for","start":587.82,"end":588.06},{"text":"delegations","start":588.06,"end":588.7},{"text":"to","start":588.7,"end":588.98},{"text":"share","start":588.98,"end":589.26},{"text":"any","start":589.26,"end":589.58},{"text":"remaining","start":589.58,"end":590.14},{"text":"concerns","start":590.22,"end":590.82},{"text":"you","start":590.82,"end":591.02},{"text":"may","start":591.02,"end":591.26},{"text":"have.","start":591.26,"end":591.58}]},{"text":"Your input today will help ensure that the work ahead reflects the perspectives and needs of all delegations from the very 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objective is clear to identify any essential gaps and unresolved issues that must be addressed before drafting can begin, and this will allow the forthcoming text to be built on a solid shared 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I encourage everyone to take this opportunity to speak, speak up to clarify, to contribute, so that the next steps reflect the collective feedback of this group work slide 4 optionality and now we're going to speak about the menu of mechanisms so we now turn to the first substantive topic, 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you may recall, during the last session in November, the Committee gave strong support to a two step 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develop a menu of mechanisms for both dispute prevention and dispute resolution.","start":661.5,"end":668.46,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border disputes."},{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and 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we are presenting today follows exactly that direction.","start":689.12,"end":693.36,"topics":[],"words":[{"text":"What","start":689.12,"end":689.44},{"text":"we","start":689.44,"end":689.6},{"text":"are","start":689.6,"end":689.84},{"text":"presenting","start":690.08,"end":690.68},{"text":"today","start":690.68,"end":691.039},{"text":"follows","start":691.12,"end":691.68},{"text":"exactly","start":691.68,"end":692.28},{"text":"that","start":692.28,"end":692.64},{"text":"direction.","start":692.64,"end":693.36}]},{"text":"We now have a proposed menu that includes a range of prevention mechanisms, APAs, advance rulings not related to transfer pricing, cooperative compliance arrangements, simultaneous audits and joint audits, and also a set of resolution mechanisms, map conciliation, mediation and arbitration.","start":693.92,"end":724.61,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance 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Concept Note provides the key features of each mechanism in order to give the Committee a solid basis for the upcoming drafting 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the identification of the core mechanisms depends first on drafting the provisions, and the reason is quite straightforward.","start":735.79,"end":744.83,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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5 Operationalization and Interactions the operationalization, optionality, as well as the interaction of the Protocol with other tax instruments will be addressed during the drafting phase.","start":772.22,"end":795.75,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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this idea in mind, the Concept Note outlines three illustrative scenarios to help explain these possible 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second scenario is coexistence here, optional mechanisms in the Protocol could coexist with and complement mechanisms that already exist in bilateral or regional instruments, provided the parties concerned agree to use them.","start":838.78,"end":856.94,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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the third scenario is replacement.","start":857.66,"end":861.02,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic superseding."}],"words":[{"text":"And","start":857.66,"end":858.06},{"text":"the","start":858.3,"end":858.62},{"text":"third","start":858.62,"end":858.94},{"text":"scenario","start":859.02,"end":859.7},{"text":"is","start":859.7,"end":860.06},{"text":"replacement.","start":860.06,"end":861.02}]},{"text":"Where parties agree, a mechanism under the Protocol, whether core or optional, could replace a corresponding mechanism in another tax instrument.","start":861.5,"end":872.4,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional 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just to give you a preview the issues for the Committee with this background in mind, we would like to invite the Committee to share its views on the following whether the Committee considers additional prevention or resolution mechanisms for potential inclusion in the Protocol and whether the three broad situations described in paragraph 12 as of the note, absence of coexistence with or replacement of mechanisms provide a sufficient basis for the drafting work on the interaction between the Protocol and other tax related instruments.","start":887.44,"end":931.89,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border disputes."},{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, 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slide 7 and here we look at the scope, the approach for the drafting phase.","start":939.65,"end":947.02,"topics":[],"words":[{"text":"So","start":939.65,"end":939.83},{"text":"slide","start":939.98,"end":940.3},{"text":"7","start":940.3,"end":940.62},{"text":"and","start":942.38,"end":942.74},{"text":"here","start":942.74,"end":943.02},{"text":"we","start":943.02,"end":943.22},{"text":"look","start":943.22,"end":943.38},{"text":"at","start":943.38,"end":943.54},{"text":"the","start":943.54,"end":943.74},{"text":"scope,","start":943.74,"end":944.3},{"text":"the","start":944.86,"end":945.18},{"text":"approach","start":945.18,"end":945.5},{"text":"for","start":945.58,"end":945.86},{"text":"the","start":945.86,"end":946.02},{"text":"drafting","start":946.02,"end":946.54},{"text":"phase.","start":946.54,"end":947.02}]}]},{"sentences":[{"text":"Let me turn to the substantive topic for today and that is the scope of the 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intersessional meetings of the work stream, we spent considerable time discussing whether it would be possible and useful to include a formal definition of cross border tax dispute.","start":964.3,"end":981.11,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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discussions highlighted how complex such a definition can be.","start":981.91,"end":986.15,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid constraints."}],"words":[{"text":"These","start":981.91,"end":982.27},{"text":"discussions","start":982.27,"end":982.95},{"text":"highlighted","start":982.95,"end":983.67},{"text":"how","start":983.67,"end":983.91},{"text":"complex","start":983.91,"end":984.43},{"text":"such","start":984.43,"end":984.71},{"text":"a","start":984.71,"end":984.87},{"text":"definition","start":984.87,"end":985.43},{"text":"can","start":985.51,"end":985.83},{"text":"be.","start":985.83,"end":986.15}]},{"text":"However, during the intercessional period there was a shared recognition that the drafting of the Protocol can still 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that these disputes arise between States and second, that they rest on a common legal or agreed framework.","start":1002.24,"end":1011.04,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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avoiding the risk of an over overly narrow or overly broad definition.","start":1011.68,"end":1020.9,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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purpose is practical.","start":1052.64,"end":1054.48,"topics":[],"words":[{"text":"Its","start":1052.64,"end":1053},{"text":"purpose","start":1053,"end":1053.52},{"text":"is","start":1053.52,"end":1053.88},{"text":"practical.","start":1053.88,"end":1054.48}]},{"text":"It would give tax administrations an avenue to engage in optional good faith consultations on identified cross border tax issues, essentially for fact checking or clarification and where domestic laws are sufficiently aligned and subject to confidentiality safeguards.","start":1055.12,"end":1074.66,"topics":[{"key":"early-consultation-procedures","label":"Early Consultation Procedures","description":"Introducing low-cost early notification and consultation between competent authorities to reduce disputes before adjustments are issued, improving predictability and compliance."},{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance 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now go to Dispute resolution and the approach to the drafting phase and that's slide 11.","start":1255.75,"end":1262.06,"topics":[],"words":[{"text":"We","start":1255.75,"end":1256.03},{"text":"now","start":1256.03,"end":1256.31},{"text":"go","start":1256.39,"end":1256.71},{"text":"to","start":1256.71,"end":1256.99},{"text":"Dispute","start":1256.99,"end":1257.55},{"text":"resolution","start":1257.55,"end":1258.23},{"text":"and","start":1258.31,"end":1258.59},{"text":"the","start":1258.59,"end":1258.79},{"text":"approach","start":1258.79,"end":1259.11},{"text":"to","start":1259.11,"end":1259.51},{"text":"the","start":1259.83,"end":1260.11},{"text":"drafting","start":1260.11,"end":1260.59},{"text":"phase","start":1260.59,"end":1260.95},{"text":"and","start":1260.95,"end":1261.11},{"text":"that's","start":1261.11,"end":1261.43},{"text":"slide","start":1261.5,"end":1261.74},{"text":"11.","start":1261.74,"end":1262.06}]},{"text":"We now look at the next component.","start":1262.62,"end":1266.38,"topics":[],"words":[{"text":"We","start":1262.62,"end":1262.94},{"text":"now","start":1262.94,"end":1263.26},{"text":"look","start":1264.94,"end":1265.22},{"text":"at","start":1265.22,"end":1265.34},{"text":"the","start":1265.34,"end":1265.46},{"text":"next","start":1265.46,"end":1265.7},{"text":"component.","start":1265.7,"end":1266.38}]},{"text":"Building on the discussions held in previous sessions, the Concept Note outlines indicative key features for the different resolution mechanisms that could be developed under the Protocol.","start":1266.38,"end":1277.98,"topics":[{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and 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include the Mutual Agreement Procedure, the map, conciliation, mediation and arbitration.","start":1278.54,"end":1286.38,"topics":[{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and 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Note.","start":1287.35,"end":1298.95,"topics":[],"words":[{"text":"And","start":1287.35,"end":1287.47},{"text":"you","start":1287.47,"end":1287.63},{"text":"can","start":1287.63,"end":1287.83},{"text":"see","start":1287.83,"end":1288.07},{"text":"in","start":1288.07,"end":1288.27},{"text":"the","start":1288.27,"end":1288.51},{"text":"slide","start":1288.51,"end":1289.03},{"text":"the","start":1289.03,"end":1289.35},{"text":"paragraphs","start":1289.35,"end":1289.99},{"text":"where","start":1289.99,"end":1290.23},{"text":"those","start":1290.23,"end":1290.47},{"text":"features","start":1290.47,"end":1290.91},{"text":"are","start":1290.91,"end":1291.07},{"text":"developed","start":1291.07,"end":1291.47},{"text":"in","start":1291.47,"end":1291.63},{"text":"the","start":1291.63,"end":1291.79},{"text":"Concept","start":1291.79,"end":1292.27},{"text":"Note","start":1292.27,"end":1292.79},{"text":"and","start":1292.87,"end":1293.27},{"text":"those","start":1293.51,"end":1293.87},{"text":"features","start":1293.87,"end":1294.31},{"text":"are","start":1294.31,"end":1294.55},{"text":"listed","start":1294.55,"end":1295.03},{"text":"from","start":1295.03,"end":1295.31},{"text":"paragraphs","start":1295.31,"end":1296.07},{"text":"37","start":1296.07,"end":1296.83},{"text":"to","start":1296.83,"end":1297.11},{"text":"41","start":1297.11,"end":1297.71},{"text":"of","start":1297.71,"end":1297.95},{"text":"the","start":1297.95,"end":1298.11},{"text":"concept","start":1298.11,"end":1298.55},{"text":"Note.","start":1298.55,"end":1298.95}]},{"text":"These mechanisms represent different approaches to resolving disputes and the idea at this stage is to provide enough detail to guide the drafting.","start":1299.35,"end":1308.31,"topics":[{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and 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important element introduced in the concept note is the idea of anchoring the provision that would enable the United nations to play a supportive facilitative role in the implementation of these mechanisms.","start":1308.87,"end":1323.59,"topics":[{"key":"capacity-building-un-role","label":"Capacity Building and UN Role","description":"Linking Protocol implementation to capacity-building commitments under the Framework Convention and exploring a facilitative UN role in technical assistance, tools, and administrative 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support would not involve deciding individual cases.","start":1324.07,"end":1328.23,"topics":[{"key":"capacity-building-un-role","label":"Capacity Building and UN Role","description":"Linking Protocol implementation to capacity-building commitments under the Framework Convention and exploring a facilitative UN role in technical assistance, tools, and administrative support."}],"words":[{"text":"This","start":1324.07,"end":1324.43},{"text":"support","start":1324.43,"end":1324.79},{"text":"would","start":1324.87,"end":1325.19},{"text":"not","start":1325.19,"end":1325.43},{"text":"involve","start":1325.43,"end":1325.91},{"text":"deciding","start":1326.23,"end":1327.03},{"text":"individual","start":1327.11,"end":1327.83},{"text":"cases.","start":1327.83,"end":1328.23}]},{"text":"Rather it could include technical assistance and capacity building, assistance with administrative functions, or making a technical communication tools 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intention is to help make the mechanisms more accessible and more workable for all parties.","start":1342.29,"end":1349.33,"topics":[],"words":[{"text":"The","start":1342.29,"end":1342.41},{"text":"intention","start":1342.41,"end":1342.93},{"text":"is","start":1343.09,"end":1343.41},{"text":"to","start":1343.41,"end":1343.61},{"text":"help","start":1343.61,"end":1343.85},{"text":"make","start":1343.85,"end":1344.13},{"text":"the","start":1344.13,"end":1344.33},{"text":"mechanisms","start":1344.33,"end":1345.21},{"text":"more","start":1345.21,"end":1345.49},{"text":"accessible","start":1345.49,"end":1346.29},{"text":"and","start":1346.53,"end":1346.89},{"text":"more","start":1346.89,"end":1347.21},{"text":"workable","start":1347.21,"end":1347.89},{"text":"for","start":1348.13,"end":1348.45},{"text":"all","start":1348.45,"end":1348.77},{"text":"parties.","start":1348.77,"end":1349.33}]}]},{"sentences":[{"text":"Slide 12 Issues for the Committee Whether the indicative key features outlined for each dispute resolution mechanism provide an appropriate basis for drafting the corresponding provisions under the Protocol and for MAP Whether it is appropriate that the current MAP article of the UN Model Convention should serve as the starting point for the protocol MAP provision and whether it is appropriate for the Protocol to include an anchoring provision allowing the United nations to support resolution mechanisms and if so, which areas of support should be provided.","start":1351.41,"end":1393.82,"topics":[{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and applied."},{"key":"map-basis-and-enhancements","label":"MAP Basis and Enhancements","description":"Using the UN Model Convention’s MAP article as a foundation, considering timelines and improvements, and 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access to information and this has to deal now with transfer pricing databases as discussed many times during the previous sessions and work stream meetings, information asymmetry, especially in transfer pricing, is a recurring barrier that may face tax administrations without access to relevant information.","start":1393.97,"end":1419.57,"topics":[{"key":"transfer-pricing-information","label":"Transfer Pricing Information Access","description":"Addressing information asymmetries in transfer pricing via a dedicated task force to improve access to comparables and databases, with attention to confidentiality, funding, and practical 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prevention nor resolution can function effectively.","start":1420.42,"end":1423.86,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border disputes."},{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and 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mandate of the Task Force would be designed to move from needs to solutions.","start":1462.86,"end":1468.06,"topics":[{"key":"transfer-pricing-information","label":"Transfer Pricing Information Access","description":"Addressing information asymmetries in transfer pricing via a dedicated task force to improve access to comparables and databases, with attention to confidentiality, funding, and practical 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countries.","start":1468.62,"end":1483.19,"topics":[{"key":"transfer-pricing-information","label":"Transfer Pricing Information Access","description":"Addressing information asymmetries in transfer pricing via a dedicated task force to improve access to comparables and databases, with attention to confidentiality, funding, and practical 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finally identifying options for funding and confidentiality safeguards that could underpin any future arrangements.","start":1491.83,"end":1517.32,"topics":[{"key":"transfer-pricing-information","label":"Transfer Pricing Information Access","description":"Addressing information asymmetries in transfer pricing via a dedicated task force to improve access to comparables and databases, with attention to confidentiality, funding, and practical 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that's more or less the broad terms of reference for the Task Force.","start":1517.32,"end":1521.08,"topics":[],"words":[{"text":"So","start":1517.32,"end":1517.52},{"text":"that's","start":1517.52,"end":1517.72},{"text":"more","start":1517.72,"end":1517.84},{"text":"or","start":1517.84,"end":1517.96},{"text":"less","start":1517.96,"end":1518.12},{"text":"the","start":1518.12,"end":1518.32},{"text":"broad","start":1518.32,"end":1518.6},{"text":"terms","start":1518.6,"end":1518.92},{"text":"of","start":1518.92,"end":1519.12},{"text":"reference","start":1519.12,"end":1519.64},{"text":"for","start":1519.64,"end":1519.96},{"text":"the","start":1519.96,"end":1520.28},{"text":"Task","start":1520.28,"end":1520.64},{"text":"Force.","start":1520.64,"end":1521.08}]}]},{"sentences":[{"text":"And so with this in mind and we are on to slide 15, whether the committee has any guidance or recommendations on the mandate of the Task 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this, we finish our overview.","start":1581.77,"end":1584.17,"topics":[],"words":[{"text":"With","start":1581.77,"end":1582.05},{"text":"this,","start":1582.05,"end":1582.33},{"text":"we","start":1582.49,"end":1582.81},{"text":"finish","start":1582.81,"end":1583.25},{"text":"our","start":1583.25,"end":1583.53},{"text":"overview.","start":1583.53,"end":1584.17}]},{"text":"We thank you.","start":1584.17,"end":1585.13,"topics":[],"words":[{"text":"We","start":1584.17,"end":1584.49},{"text":"thank","start":1584.49,"end":1584.81},{"text":"you.","start":1584.81,"end":1585.13}]},{"text":"We look forward to your guidance and your robust 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you very much, Marlene.","start":1611.06,"end":1612.34,"topics":[],"words":[{"text":"Thank","start":1611.06,"end":1611.22},{"text":"you","start":1611.22,"end":1611.34},{"text":"very","start":1611.34,"end":1611.5},{"text":"much,","start":1611.5,"end":1611.74},{"text":"Marlene.","start":1611.74,"end":1612.34}]},{"text":"Thank you for the comprehensive overview.","start":1612.9,"end":1615.94,"topics":[],"words":[{"text":"Thank","start":1612.9,"end":1613.26},{"text":"you","start":1613.26,"end":1613.5},{"text":"for","start":1613.5,"end":1613.82},{"text":"the","start":1613.82,"end":1614.14},{"text":"comprehensive","start":1614.14,"end":1614.98},{"text":"overview.","start":1615.22,"end":1615.94}]},{"text":"Some of you might be longing for a coffee break 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it is essential that this Protocol is designed as a self standing instrument.","start":1854.11,"end":1859.39,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic superseding."}],"words":[{"text":"We","start":1860.19,"end":1860.47},{"text":"believe","start":1860.47,"end":1860.75},{"text":"that","start":1860.75,"end":1861.15},{"text":"this","start":1861.15,"end":1861.51},{"text":"approach","start":1861.51,"end":1861.87},{"text":"enhances","start":1862.03,"end":1862.67},{"text":"legal","start":1862.83,"end":1863.27},{"text":"clarity","start":1863.27,"end":1863.67},{"text":"and","start":1863.67,"end":1863.95},{"text":"flexibility","start":1863.95,"end":1864.43},{"text":"for","start":1865.3,"end":1865.46},{"text":"all","start":1865.46,"end":1865.7},{"text":"parties","start":1865.7,"end":1866.18},{"text":"on","start":1867.3,"end":1867.7},{"text":"optionality.","start":1867.86,"end":1868.7}]},{"text":"Please allow me the following remarks.","start":1868.7,"end":1871.06,"topics":[],"words":[{"text":"Please","start":1868.7,"end":1869.02},{"text":"allow","start":1869.02,"end":1869.3},{"text":"me","start":1869.3,"end":1869.5},{"text":"the","start":1869.5,"end":1869.78},{"text":"following","start":1869.86,"end":1870.26},{"text":"remarks.","start":1870.34,"end":1871.06}]},{"text":"Optionality as central design feature of the Protocol is welcomed and it will facilitate broad participation by all States with diverse legal systems, institutional capacities and policy preferences.","start":1871.62,"end":1884.74,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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agree with the approach that the identification of the core mechanism can only be undertaken after draft provisions have been developed that set out in detail the scope, functioning and rules and conditions for the drafting phase.","start":1885.38,"end":1900.34,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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will be important to ensure a sufficient level of clarity and legal certainty for all parties.","start":1900.34,"end":1906.1,"topics":[],"words":[{"text":"It","start":1900.34,"end":1900.58},{"text":"will","start":1900.58,"end":1900.82},{"text":"be","start":1900.82,"end":1901.06},{"text":"important","start":1901.06,"end":1901.38},{"text":"to","start":1901.62,"end":1902.02},{"text":"ensure","start":1902.02,"end":1902.38},{"text":"a","start":1902.38,"end":1902.62},{"text":"sufficient","start":1902.62,"end":1903.14},{"text":"level","start":1903.14,"end":1903.38},{"text":"of","start":1903.38,"end":1903.62},{"text":"clarity","start":1903.62,"end":1904.02},{"text":"and","start":1904.02,"end":1904.3},{"text":"legal","start":1904.3,"end":1904.74},{"text":"certainty","start":1904.74,"end":1905.18},{"text":"for","start":1905.18,"end":1905.38},{"text":"all","start":1905.38,"end":1905.62},{"text":"parties.","start":1905.62,"end":1906.1}]},{"text":"We also wish to underline once again that we strongly support that there should be no automatic superseding effect of the Protocol's mechanisms in relation to other instruments.","start":1906.58,"end":1916.58,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic superseding."}],"words":[{"text":"We","start":1906.58,"end":1906.86},{"text":"also","start":1906.86,"end":1907.1},{"text":"wish","start":1907.1,"end":1907.38},{"text":"to","start":1907.38,"end":1907.5},{"text":"underline","start":1907.5,"end":1908.06},{"text":"once","start":1908.06,"end":1908.34},{"text":"again","start":1908.34,"end":1908.66},{"text":"that","start":1908.66,"end":1909.02},{"text":"we","start":1909.02,"end":1909.3},{"text":"strongly","start":1909.3,"end":1909.78},{"text":"support","start":1909.78,"end":1910.1},{"text":"that","start":1910.18,"end":1910.58},{"text":"there","start":1910.58,"end":1910.86},{"text":"should","start":1910.86,"end":1911.06},{"text":"be","start":1911.06,"end":1911.26},{"text":"no","start":1911.26,"end":1911.46},{"text":"automatic","start":1911.46,"end":1911.98},{"text":"superseding","start":1911.98,"end":1912.82},{"text":"effect","start":1912.82,"end":1913.14},{"text":"of","start":1913.14,"end":1913.38},{"text":"the","start":1913.38,"end":1913.5},{"text":"Protocol's","start":1913.5,"end":1914.14},{"text":"mechanisms","start":1914.14,"end":1914.78},{"text":"in","start":1914.78,"end":1915.14},{"text":"relation","start":1915.14,"end":1915.58},{"text":"to","start":1915.58,"end":1915.82},{"text":"other","start":1915.82,"end":1916.06},{"text":"instruments.","start":1916.06,"end":1916.58}]}]},{"sentences":[{"text":"On first question, whether the Committee considers additional prevention or resolution mechanisms for potential inclusion in the Protocol.","start":1918.84,"end":1927.08,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border disputes."},{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and applied."}],"words":[{"text":"On","start":1918.84,"end":1919.08},{"text":"first","start":1919.08,"end":1919.44},{"text":"question,","start":1919.44,"end":1919.8},{"text":"whether","start":1920.12,"end":1920.52},{"text":"the","start":1920.6,"end":1920.88},{"text":"Committee","start":1920.88,"end":1921.16},{"text":"considers","start":1921.32,"end":1921.96},{"text":"additional","start":1921.96,"end":1922.48},{"text":"prevention","start":1922.48,"end":1923},{"text":"or","start":1923,"end":1923.28},{"text":"resolution","start":1923.28,"end":1923.92},{"text":"mechanisms","start":1923.92,"end":1924.64},{"text":"for","start":1924.64,"end":1925},{"text":"potential","start":1925.08,"end":1925.6},{"text":"inclusion","start":1925.6,"end":1926.16},{"text":"in","start":1926.16,"end":1926.28},{"text":"the","start":1926.28,"end":1926.44},{"text":"Protocol.","start":1926.44,"end":1927.08}]},{"text":"From our point of view, there is currently no need to add further mechanisms as the proposed List already provides a broad and solid basis with regard to dispute resolution.","start":1927.96,"end":1940,"topics":[{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and applied."}],"words":[{"text":"From","start":1927.96,"end":1928.28},{"text":"our","start":1928.28,"end":1928.6},{"text":"point","start":1928.68,"end":1928.96},{"text":"of","start":1928.96,"end":1929.12},{"text":"view,","start":1929.12,"end":1929.4},{"text":"there","start":1929.72,"end":1930.08},{"text":"is","start":1930.08,"end":1930.36},{"text":"currently","start":1930.36,"end":1930.68},{"text":"no","start":1930.68,"end":1931},{"text":"need","start":1931,"end":1931.28},{"text":"to","start":1931.28,"end":1931.56},{"text":"add","start":1931.56,"end":1931.84},{"text":"further","start":1931.84,"end":1932.16},{"text":"mechanisms","start":1932.16,"end":1932.999},{"text":"as","start":1932.999,"end":1933.24},{"text":"the","start":1933.24,"end":1933.48},{"text":"proposed","start":1933.48,"end":1933.92},{"text":"List","start":1933.92,"end":1934.28},{"text":"already","start":1935.08,"end":1935.48},{"text":"provides","start":1935.64,"end":1936.24},{"text":"a","start":1936.24,"end":1936.4},{"text":"broad","start":1936.4,"end":1936.6},{"text":"and","start":1936.6,"end":1936.84},{"text":"solid","start":1936.84,"end":1937.24},{"text":"basis","start":1937.24,"end":1937.72},{"text":"with","start":1938.04,"end":1938.36},{"text":"regard","start":1938.36,"end":1938.72},{"text":"to","start":1938.72,"end":1938.92},{"text":"dispute","start":1938.92,"end":1939.4},{"text":"resolution.","start":1939.4,"end":1940}]},{"text":"The question is rather whether both conciliation and mediation should be pursued in parallel.","start":1940,"end":1946.27,"topics":[{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and applied."}],"words":[{"text":"The","start":1940,"end":1940.24},{"text":"question","start":1940.24,"end":1940.52},{"text":"is","start":1940.68,"end":1941.04},{"text":"rather","start":1941.04,"end":1941.48},{"text":"whether","start":1941.72,"end":1942.08},{"text":"both","start":1942.08,"end":1942.44},{"text":"conciliation","start":1942.75,"end":1943.39},{"text":"and","start":1943.39,"end":1943.63},{"text":"mediation","start":1943.63,"end":1944.35},{"text":"should","start":1944.59,"end":1944.87},{"text":"be","start":1944.87,"end":1945.07},{"text":"pursued","start":1945.07,"end":1945.47},{"text":"in","start":1945.47,"end":1945.67},{"text":"parallel.","start":1945.67,"end":1946.27}]},{"text":"A clear distinction between the two mechanisms and a clear timeline for the use would be necessary in any case.","start":1946.59,"end":1952.99,"topics":[{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and applied."}],"words":[{"text":"A","start":1946.59,"end":1946.87},{"text":"clear","start":1946.87,"end":1947.11},{"text":"distinction","start":1947.11,"end":1947.71},{"text":"between","start":1947.71,"end":1947.99},{"text":"the","start":1947.99,"end":1948.23},{"text":"two","start":1948.23,"end":1948.39},{"text":"mechanisms","start":1948.39,"end":1949.03},{"text":"and","start":1949.03,"end":1949.27},{"text":"a","start":1949.27,"end":1949.51},{"text":"clear","start":1949.51,"end":1949.71},{"text":"timeline","start":1949.71,"end":1950.27},{"text":"for","start":1950.27,"end":1950.51},{"text":"the","start":1950.51,"end":1950.75},{"text":"use","start":1950.75,"end":1951.07},{"text":"would","start":1951.15,"end":1951.43},{"text":"be","start":1951.43,"end":1951.63},{"text":"necessary","start":1951.63,"end":1952.19},{"text":"in","start":1952.19,"end":1952.39},{"text":"any","start":1952.39,"end":1952.63},{"text":"case.","start":1952.63,"end":1952.99}]},{"text":"With regard to the second question under B, whether the three broad situations described in paragraph 12 provide a sufficient basis for the drafting work on the interaction between the Protocol and other tax related instruments.","start":1954.59,"end":1968.43,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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we consider these three situations to provide a sufficient and appropriate basis for the drafting work on the interaction between the Protocol and other tax related instruments.","start":1969.78,"end":1980.18,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic superseding."}],"words":[{"text":"Yes,","start":1969.78,"end":1970.1},{"text":"we","start":1970.18,"end":1970.5},{"text":"consider","start":1970.5,"end":1970.82},{"text":"these","start":1970.9,"end":1971.3},{"text":"three","start":1971.54,"end":1971.86},{"text":"situations","start":1971.86,"end":1972.58},{"text":"to","start":1972.58,"end":1972.78},{"text":"provide","start":1972.78,"end":1973.06},{"text":"a","start":1973.14,"end":1973.42},{"text":"sufficient","start":1973.42,"end":1973.86},{"text":"and","start":1973.86,"end":1974.06},{"text":"appropriate","start":1974.06,"end":1974.62},{"text":"basis","start":1974.62,"end":1975.02},{"text":"for","start":1975.02,"end":1975.34},{"text":"the","start":1975.34,"end":1975.58},{"text":"drafting","start":1975.58,"end":1976.02},{"text":"work","start":1976.02,"end":1976.34},{"text":"on","start":1976.34,"end":1976.66},{"text":"the","start":1976.66,"end":1976.86},{"text":"interaction","start":1976.86,"end":1977.46},{"text":"between","start":1977.46,"end":1977.7},{"text":"the","start":1977.7,"end":1977.94},{"text":"Protocol","start":1977.94,"end":1978.5},{"text":"and","start":1978.5,"end":1978.7},{"text":"other","start":1978.7,"end":1978.9},{"text":"tax","start":1978.9,"end":1979.18},{"text":"related","start":1979.18,"end":1979.54},{"text":"instruments.","start":1979.62,"end":1980.18}]},{"text":"It is important that existing tax treaties are considered and that there is no automatic superseding effect.","start":1980.74,"end":1986.82,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic superseding."}],"words":[{"text":"It","start":1980.74,"end":1981.02},{"text":"is","start":1981.02,"end":1981.22},{"text":"important","start":1981.22,"end":1981.54},{"text":"that","start":1981.54,"end":1981.9},{"text":"existing","start":1981.9,"end":1982.42},{"text":"tax","start":1982.42,"end":1982.66},{"text":"treaties","start":1982.66,"end":1983.26},{"text":"are","start":1983.26,"end":1983.5},{"text":"considered","start":1983.5,"end":1984.1},{"text":"and","start":1984.1,"end":1984.42},{"text":"that","start":1984.499,"end":1984.779},{"text":"there","start":1984.779,"end":1984.94},{"text":"is","start":1984.94,"end":1985.1},{"text":"no","start":1985.1,"end":1985.26},{"text":"automatic","start":1985.26,"end":1985.74},{"text":"superseding","start":1985.74,"end":1986.54},{"text":"effect.","start":1986.54,"end":1986.82}]},{"text":"At the same time, it is welcome that gaps can be filled and that Parties may only by agreement decide to apply the Protocol's mechanisms.","start":1987.46,"end":1996.11,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic superseding."}],"words":[{"text":"At","start":1987.46,"end":1987.74},{"text":"the","start":1987.74,"end":1987.9},{"text":"same","start":1987.9,"end":1988.1},{"text":"time,","start":1988.1,"end":1988.3},{"text":"it","start":1988.3,"end":1988.46},{"text":"is","start":1988.46,"end":1988.66},{"text":"welcome","start":1988.66,"end":1989.18},{"text":"that","start":1989.18,"end":1989.54},{"text":"gaps","start":1989.86,"end":1990.3},{"text":"can","start":1990.3,"end":1990.54},{"text":"be","start":1990.54,"end":1990.7},{"text":"filled","start":1990.7,"end":1991.02},{"text":"and","start":1991.02,"end":1991.26},{"text":"that","start":1991.26,"end":1991.46},{"text":"Parties","start":1991.46,"end":1991.94},{"text":"may","start":1991.94,"end":1992.26},{"text":"only","start":1992.58,"end":1992.9},{"text":"by","start":1992.9,"end":1993.1},{"text":"agreement","start":1993.1,"end":1993.58},{"text":"decide","start":1993.58,"end":1993.98},{"text":"to","start":1993.98,"end":1994.12},{"text":"apply","start":1994.27,"end":1994.55},{"text":"the","start":1994.55,"end":1994.71},{"text":"Protocol's","start":1994.71,"end":1995.35},{"text":"mechanisms.","start":1995.35,"end":1996.11}]},{"text":"We consider the direction taken to be very good.","start":1996.35,"end":2000.19,"topics":[],"words":[{"text":"We","start":1996.35,"end":1996.67},{"text":"consider","start":1996.67,"end":1996.99},{"text":"the","start":1997.71,"end":1998.03},{"text":"direction","start":1998.03,"end":1998.63},{"text":"taken","start":1998.63,"end":1998.99},{"text":"to","start":1999.23,"end":1999.47},{"text":"be","start":1999.47,"end":1999.63},{"text":"very","start":1999.63,"end":1999.87},{"text":"good.","start":1999.87,"end":2000.19}]},{"text":"The more detailed implications will become clearer in the concrete drafting 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that, I'd like to give the floor now to the United Arab Emirates followed by Nigeria.","start":2635.01,"end":2640.85,"topics":[],"words":[{"text":"With","start":2635.01,"end":2635.33},{"text":"that,","start":2635.33,"end":2635.61},{"text":"I'd","start":2635.61,"end":2635.969},{"text":"like","start":2635.969,"end":2636.09},{"text":"to","start":2636.09,"end":2636.21},{"text":"give","start":2636.21,"end":2636.33},{"text":"the","start":2636.33,"end":2636.49},{"text":"floor","start":2636.49,"end":2636.77},{"text":"now","start":2636.77,"end":2637.05},{"text":"to","start":2637.05,"end":2637.37},{"text":"the","start":2637.37,"end":2637.73},{"text":"United","start":2637.73,"end":2638.13},{"text":"Arab","start":2638.21,"end":2638.77},{"text":"Emirates","start":2638.93,"end":2639.49},{"text":"followed","start":2639.49,"end":2639.81},{"text":"by","start":2639.81,"end":2640.05},{"text":"Nigeria.","start":2640.21,"end":2640.85}]},{"text":"Excuse me, UAE, 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expanding the list may increase complexity, duplication and implementation challenges in our opinion and we believe that additional mechanisms could be considered at a later stage if required.","start":2677.78,"end":2688.1,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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question B on the interaction of the Mechanism with existing tax instruments, we believe that.","start":2689.14,"end":2697.14,"topics":[],"words":[{"text":"On","start":2689.14,"end":2689.5},{"text":"question","start":2689.5,"end":2689.86},{"text":"B","start":2690.02,"end":2690.42},{"text":"on","start":2691.06,"end":2691.34},{"text":"the","start":2691.34,"end":2691.5},{"text":"interaction","start":2691.5,"end":2692.06},{"text":"of","start":2692.06,"end":2692.18},{"text":"the","start":2692.18,"end":2692.3},{"text":"Mechanism","start":2692.3,"end":2692.86},{"text":"with","start":2692.86,"end":2693.22},{"text":"existing","start":2694.1,"end":2694.66},{"text":"tax","start":2694.66,"end":2694.98},{"text":"instruments,","start":2694.98,"end":2695.54},{"text":"we","start":2696.18,"end":2696.46},{"text":"believe","start":2696.46,"end":2696.74},{"text":"that.","start":2696.74,"end":2697.14}]},{"text":"So the Note already states that the mechanisms would coexist with the tax treaties and this 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from our perspective, it is important for the Note to outline the position that when a treaty is signed bilaterally, even in the event that the Protocol is signed by the Member States, the treaty should have a superseding effect.","start":2704.8,"end":2717.44,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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on the replacement of mechanisms, while we note that the While the Note does acknowledge that there are no automatic superseding, the UAE has reservations around the replacement of existing mechanisms.","start":2718.64,"end":2731.38,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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African Group is of a view that the Concept Note effectively frames and advances the discussions.","start":2780.85,"end":2787.57,"topics":[],"words":[{"text":"The","start":2780.85,"end":2780.97},{"text":"African","start":2780.97,"end":2781.49},{"text":"Group","start":2781.49,"end":2781.81},{"text":"is","start":2783.17,"end":2783.45},{"text":"of","start":2783.45,"end":2783.65},{"text":"a","start":2783.65,"end":2783.81},{"text":"view","start":2783.81,"end":2783.97},{"text":"that","start":2783.97,"end":2784.17},{"text":"the","start":2784.17,"end":2784.33},{"text":"Concept","start":2784.33,"end":2784.73},{"text":"Note","start":2784.73,"end":2785.09},{"text":"effectively","start":2785.09,"end":2785.57},{"text":"frames","start":2785.57,"end":2786.01},{"text":"and","start":2786.01,"end":2786.25},{"text":"advances","start":2786.25,"end":2786.73},{"text":"the","start":2786.73,"end":2786.97},{"text":"discussions.","start":2786.97,"end":2787.57}]}]},{"sentences":[{"text":"We support the overall 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is a core sovereign function and delegating final authority to external arbitrators is politically sensitive.","start":2858.98,"end":2866.5,"topics":[],"words":[{"text":"Taxation","start":2858.98,"end":2859.66},{"text":"is","start":2859.66,"end":2859.94},{"text":"a","start":2859.94,"end":2860.14},{"text":"core","start":2860.14,"end":2860.42},{"text":"sovereign","start":2860.42,"end":2860.86},{"text":"function","start":2860.86,"end":2861.38},{"text":"and","start":2861.54,"end":2861.86},{"text":"delegating","start":2861.86,"end":2862.5},{"text":"final","start":2862.5,"end":2862.9},{"text":"authority","start":2862.9,"end":2863.46},{"text":"to","start":2863.46,"end":2863.66},{"text":"external","start":2863.66,"end":2864.06},{"text":"arbitrators","start":2864.06,"end":2864.82},{"text":"is","start":2864.82,"end":2865.18},{"text":"politically","start":2865.18,"end":2865.9},{"text":"sensitive.","start":2865.9,"end":2866.5}]}]},{"sentences":[{"text":"In addition, there is asymmetric capacity of 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think the three scenarios should be perfect for the current time and for the question A We think the Concept Note has covered all the potential dispute prevention and resolution mechanisms Member States have discussed till 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like what has been mentioned by other delegates in the work stream meeting before and according to our understanding together with the features listed in the current Notes, we are still wondering if it's inappropriate to classify simultaneous tax audit as one of the dispute prevention mechanism as it's kind of tool for exchange of information actually and it seems it's not quite related with dispute prevention and or 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will be no expected outcome like APA on map.","start":3025.4,"end":3029.88,"topics":[],"words":[{"text":"There","start":3025.4,"end":3025.8},{"text":"will","start":3026.12,"end":3026.4},{"text":"be","start":3026.4,"end":3026.6},{"text":"no","start":3026.6,"end":3026.92},{"text":"expected","start":3027.16,"end":3027.56},{"text":"outcome","start":3027.8,"end":3028.44},{"text":"like","start":3028.44,"end":3028.759},{"text":"APA","start":3028.759,"end":3029.24},{"text":"on","start":3029.24,"end":3029.48},{"text":"map.","start":3029.48,"end":3029.88}]},{"text":"So that's our 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that's our comment right now.","start":3242.97,"end":3245.33,"topics":[],"words":[{"text":"So","start":3242.97,"end":3243.37},{"text":"that's","start":3243.37,"end":3243.81},{"text":"our","start":3243.81,"end":3244.09},{"text":"comment","start":3244.49,"end":3244.85},{"text":"right","start":3244.85,"end":3245.13},{"text":"now.","start":3245.13,"end":3245.33}]},{"text":"Thank you.","start":3245.33,"end":3245.77,"topics":[],"words":[{"text":"Thank","start":3245.33,"end":3245.53},{"text":"you.","start":3245.53,"end":3245.77}]}]}],"speaker":{"name":null,"affiliation":"IND","affiliation_full":"India","group":null,"function":"Representative"}},{"statement_number":24,"paragraphs":[{"sentences":[{"text":"Thank you, India.","start":3251.06,"end":3251.7,"topics":[],"words":[{"text":"Thank","start":3251.06,"end":3251.22},{"text":"you,","start":3251.22,"end":3251.38},{"text":"India.","start":3251.38,"end":3251.7}]},{"text":"Our next speaker is from Spitzerland, Switzerland, 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the scenarios are not about the no treaty situation, but we are going to discuss it further.","start":3486.34,"end":3492.5,"topics":[{"key":"no-treaty-scenarios","label":"No-Treaty Scenarios","description":"Whether and how to address situations where no bilateral tax treaty exists, including optional consultative channels and concerns about legal basis, sovereignty, and practical 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Singapore.","start":3495.78,"end":3497.9,"topics":[],"words":[{"text":"I","start":3495.78,"end":3496.06},{"text":"would","start":3496.06,"end":3496.22},{"text":"like","start":3496.22,"end":3496.38},{"text":"to","start":3496.38,"end":3496.5},{"text":"give","start":3496.5,"end":3496.66},{"text":"the","start":3496.66,"end":3496.82},{"text":"floor","start":3496.82,"end":3497.02},{"text":"now","start":3497.02,"end":3497.22},{"text":"to","start":3497.22,"end":3497.42},{"text":"Singapore.","start":3497.42,"end":3497.9}]},{"text":"Singapore please.","start":3497.9,"end":3498.66,"topics":[],"words":[{"text":"Singapore","start":3497.9,"end":3498.38},{"text":"please.","start":3498.38,"end":3498.66}]}]}],"speaker":{"name":"Michael","affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Co-Lead"}},{"statement_number":29,"paragraphs":[{"sentences":[{"text":"Yeah, thank you Mr. Koh. Lead first up, we would also like to thank the two CO leads together with the Secretariat for putting up this very comprehensive 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think it is a good start and we are optimistic that this paper and this protocol will certainly help jurisdictions to resolve disputes and hopefully also prevent disputes as 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moving on to the questions on question A, whether there are additional prevention or resolute resolution mechanisms to be included for consideration, our view is that the current list is very comprehensive and in fact includes the commonly adopted measures.","start":3532.15,"end":3554.23,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border disputes."},{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and 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do not think that there is a need to include additional measures at this point.","start":3554.95,"end":3559.94,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border 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with this as a context, we echo the views shared by China, India and Switzerland that it may not be necessary to induce include joint and simultaneous audits at this point.","start":3576.5,"end":3589.64,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border 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is because I Think through the discussions.","start":3590.2,"end":3592.44,"topics":[],"words":[{"text":"This","start":3590.2,"end":3590.52},{"text":"is","start":3590.52,"end":3590.72},{"text":"because","start":3590.72,"end":3590.96},{"text":"I","start":3590.96,"end":3591.2},{"text":"Think","start":3591.2,"end":3591.4},{"text":"through","start":3591.4,"end":3591.64},{"text":"the","start":3591.64,"end":3591.84},{"text":"discussions.","start":3591.84,"end":3592.44}]},{"text":"We also note that very few jurisdictions have had experience using such mechanisms and therefore really we think that it may not be necessary for us to focus on these mechanisms at this point, given that jurisdiction generally have limited resources as well.","start":3592.44,"end":3610.6,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which 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it is better for us to focus on mechanisms that are commonly adopted by most jurisdictions so that there is actually more opportunity for us to reach agreement on this particular protocol.","start":3610.68,"end":3625.94,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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on to the question B, I think we broadly agree with the scenarios that you have included in the 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I think we would also like to to stress the same point I think that was brought up by our colleagues from both Germany as well as China as well, where if there are any existing legal instruments or tax treaties that parties have entered into, there should not be any automatic superseding of this existing treaties.","start":3635.94,"end":3660.67,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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there's any intention for the protocol to override existing treaties, this must be done with explicit agreement from both parties and also in writing.","start":3661.31,"end":3673.37,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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and I will stop here for now.","start":3673.69,"end":3675.61,"topics":[],"words":[{"text":"Yeah,","start":3673.69,"end":3674.17},{"text":"and","start":3674.25,"end":3674.53},{"text":"I","start":3674.53,"end":3674.65},{"text":"will","start":3674.65,"end":3674.77},{"text":"stop","start":3674.77,"end":3674.93},{"text":"here","start":3674.93,"end":3675.13},{"text":"for","start":3675.13,"end":3675.33},{"text":"now.","start":3675.33,"end":3675.61}]},{"text":"Thanks.","start":3675.61,"end":3676.09,"topics":[],"words":[{"text":"Thanks.","start":3675.61,"end":3676.09}]}]}],"speaker":{"name":null,"affiliation":"SGP","affiliation_full":"Singapore","group":null,"function":"Representative"}},{"statement_number":30,"paragraphs":[{"sentences":[{"text":"Thank you. Singapore Nexus Egypt Egypt please.","start":3679.61,"end":3682.89,"topics":[],"words":[{"text":"Thank","start":3679.61,"end":3679.93},{"text":"you.","start":3679.93,"end":3680.09},{"text":"Singapore","start":3680.09,"end":3680.81},{"text":"Nexus","start":3681.13,"end":3681.729},{"text":"Egypt","start":3681.729,"end":3682.17},{"text":"Egypt","start":3682.17,"end":3682.61},{"text":"please.","start":3682.61,"end":3682.89}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":31,"paragraphs":[{"sentences":[{"text":"Thank you Chair and colleague for giving me the floor and for all the explanation 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the list we have is very comprehensive and there is no need to add any additional mechanisms.","start":3690.65,"end":3709.19,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border disputes."},{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and 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advancing pricing agreements, especially the bilateral and multilateral, can provide a certainty, reduce the risk of double taxation and prevent disputes.","start":3721.03,"end":3732.28,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border 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Zambia believes that optionality is key to facilitate the widest possible signature and ratification of the Protocol as it puts into consideration the diverse legal systems, institutional capacities and policy preferences of Member states.","start":3818.37,"end":3836.27,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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this regard, Malaysia remains cautious about mandatory binding arbitration.","start":4103.94,"end":4108.18,"topics":[{"key":"arbitration-sovereignty","label":"Arbitration and Sovereignty","description":"Whether arbitration should be included, with concerns from several delegations about sovereignty, capacity asymmetries, and binding decisions—leading to calls to exclude it or keep it strictly optional."}],"words":[{"text":"In","start":4103.94,"end":4104.22},{"text":"this","start":4104.22,"end":4104.38},{"text":"regard,","start":4104.38,"end":4104.82},{"text":"Malaysia","start":4104.9,"end":4105.42},{"text":"remains","start":4105.42,"end":4105.7},{"text":"cautious","start":4105.7,"end":4106.1},{"text":"about","start":4106.1,"end":4106.42},{"text":"mandatory","start":4106.5,"end":4107.06},{"text":"binding","start":4107.06,"end":4107.54},{"text":"arbitration.","start":4107.54,"end":4108.18}]},{"text":"We propose that the Protocol focuses on enhancing the map by introducing clear timelines","start":4108.42,"end":4114.66,"topics":[{"key":"map-basis-and-enhancements","label":"MAP Basis and Enhancements","description":"Using the UN Model Convention’s MAP article as a foundation, considering timelines and improvements, and proposals to make MAP a minimum standard to ensure consistency and 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operational features, and how they should be drafted and applied."}],"words":[{"text":"and","start":4114.66,"end":4114.74},{"text":"and","start":4114.889,"end":4115.009},{"text":"a","start":4115.009,"end":4115.129},{"text":"multilateral","start":4115.129,"end":4115.769},{"text":"mediation","start":4115.769,"end":4116.289},{"text":"option.","start":4116.289,"end":4116.729}]},{"text":"This ensures that disputes are resolved by tax experts who understand the local economic context rather than third party arbitrators.","start":4117.129,"end":4124.649,"topics":[{"key":"arbitration-sovereignty","label":"Arbitration and Sovereignty","description":"Whether arbitration should be included, with concerns from several delegations about sovereignty, capacity asymmetries, and binding decisions—leading to calls to exclude it or keep it strictly optional."},{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related 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to question B, the interaction between the Protocol and other instruments Malaysia believes the three situations described in paragraph 12 provides a useful starting point, but they require further refinement regarding coexistence.","start":4126.489,"end":4139.769,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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Malaysia, it is vital that the Protocol does not create a treaty conflict within with our existing network of tax treaties.","start":4140.34,"end":4148.26,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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you.","start":4148.34,"end":4148.98,"topics":[],"words":[{"text":"Thank","start":4148.34,"end":4148.7},{"text":"you.","start":4148.7,"end":4148.98}]}]}],"speaker":{"name":null,"affiliation":"MYS","affiliation_full":"Malaysia","group":null,"function":"Representative"}},{"statement_number":36,"paragraphs":[{"sentences":[{"text":"Thank you, Malaysia.","start":4152.5,"end":4153.62,"topics":[],"words":[{"text":"Thank","start":4152.5,"end":4152.82},{"text":"you,","start":4152.82,"end":4152.94},{"text":"Malaysia.","start":4152.94,"end":4153.62}]},{"text":"We have no further Member State asking for the floor.","start":4153.7,"end":4157.3,"topics":[],"words":[{"text":"We","start":4153.7,"end":4153.98},{"text":"have","start":4153.98,"end":4154.22},{"text":"no","start":4154.22,"end":4154.58},{"text":"further","start":4154.74,"end":4155.14},{"text":"Member","start":4155.38,"end":4155.78},{"text":"State","start":4155.78,"end":4156.179},{"text":"asking","start":4156.179,"end":4156.539},{"text":"for","start":4156.539,"end":4156.7},{"text":"the","start":4156.7,"end":4156.86},{"text":"floor.","start":4156.86,"end":4157.3}]},{"text":"Therefore, we move to this.","start":4157.3,"end":4160.98,"topics":[],"words":[{"text":"Therefore,","start":4157.3,"end":4157.9},{"text":"we","start":4157.9,"end":4158.22},{"text":"move","start":4158.22,"end":4158.58},{"text":"to","start":4158.82,"end":4159.22},{"text":"this.","start":4160.58,"end":4160.98}]},{"text":"We have now Colombia, Columbia, please.","start":4161.3,"end":4164.1,"topics":[],"words":[{"text":"We","start":4161.3,"end":4161.58},{"text":"have","start":4161.58,"end":4161.74},{"text":"now","start":4161.74,"end":4161.94},{"text":"Colombia,","start":4161.94,"end":4162.66},{"text":"Columbia,","start":4163.14,"end":4163.78},{"text":"please.","start":4163.78,"end":4164.1}]}]}],"speaker":{"name":"Michael","affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Co-Lead"}},{"statement_number":37,"paragraphs":[{"sentences":[{"text":"Muchas gracias.","start":4167.31,"end":4168.35,"topics":[],"words":[{"text":"Muchas","start":4167.31,"end":4167.67},{"text":"gracias.","start":4167.67,"end":4168.35}]},{"text":"Thank you very much.","start":4168.51,"end":4169.39,"topics":[],"words":[{"text":"Thank","start":4168.51,"end":4168.83},{"text":"you","start":4168.83,"end":4168.95},{"text":"very","start":4168.95,"end":4169.11},{"text":"much.","start":4169.11,"end":4169.39}]},{"text":"On question A, Colombia points to the importance of the mechanisms developed in this regard being inclusive and viable for developing countries, and therefore the differences in administrative and technical capacities cannot be lost sight of.","start":4171.39,"end":4187.79,"topics":[{"key":"capacity-building-un-role","label":"Capacity Building and UN Role","description":"Linking Protocol implementation to capacity-building commitments under the Framework Convention and exploring a facilitative UN role in technical assistance, tools, and administrative 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also note the relevance of capacity building being brought in to achieve the effective implementation of the mechanisms under the Protocol.","start":4188.83,"end":4196.71,"topics":[{"key":"capacity-building-un-role","label":"Capacity Building and UN Role","description":"Linking Protocol implementation to capacity-building commitments under the Framework Convention and exploring a facilitative UN role in technical assistance, tools, and administrative 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Colombia reiterated support for the APAs being the central dispute mechanism.","start":4196.87,"end":4206.31,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border 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we also express our skepticism over the fact that these would be considered dispute prevention mechanisms.","start":4224.86,"end":4234.1,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border 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we'd also like to stress the importance of developing them within the Convention, not necessarily under this Protocol, however, but rather as part of international cooperation mechanisms, and that this would also need to be coordinated with existing mechanisms and domestic procedures.","start":4243.58,"end":4257.81,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border disputes."},{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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with reference to question B, Colombia would like to express its support for the mutual agreement procedure being the dispute mechanism primarily because they're recognized internationally and the way that they've been used internally, terms of regulations and administrative functions within the country.","start":4258.21,"end":4277.2,"topics":[{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and applied."},{"key":"map-basis-and-enhancements","label":"MAP Basis and Enhancements","description":"Using the UN Model Convention’s MAP article as a foundation, considering timelines and improvements, and proposals to make MAP a minimum standard to ensure consistency and 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the alternative mediation mechanism, we would be interested in learning more about how that would work, particularly based on the experience that other jurisdictions have had in implementing it in order to learn the benefits and possible challenges that the use of that mechanism could entail.","start":4277.68,"end":4292.64,"topics":[{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and 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the alternative mechanism of arbitration, Colombia is open to this option being explored in greater detail primarily when it comes to to the role that the United nations could play in addressing the challenges that developing countries have continued to express over its relevance as a dispute resolution mechanism.","start":4293.36,"end":4309.83,"topics":[{"key":"arbitration-sovereignty","label":"Arbitration and Sovereignty","description":"Whether arbitration should be included, with concerns from several delegations about sovereignty, capacity asymmetries, and binding decisions—leading to calls to exclude it or keep it strictly optional."},{"key":"capacity-building-un-role","label":"Capacity Building and UN Role","description":"Linking Protocol implementation to capacity-building commitments under the Framework Convention and exploring a facilitative UN role in technical assistance, tools, and administrative 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any case, Colombia would like to express its continued support for this to continue to be held within the Protocol as an optional mechanism in line with the interests and capacities of each state.","start":4310.07,"end":4321.19,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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when it comes to strengthening the MAP mechanism, we agree with that initiative.","start":4321.51,"end":4331.57,"topics":[{"key":"map-basis-and-enhancements","label":"MAP Basis and Enhancements","description":"Using the UN Model Convention’s MAP article as a foundation, considering timelines and improvements, and proposals to make MAP a minimum standard to ensure consistency and 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Chair.","start":6303.23,"end":6304.03,"topics":[],"words":[{"text":"Thank","start":6303.23,"end":6303.59},{"text":"you,","start":6303.59,"end":6303.75},{"text":"Chair.","start":6303.75,"end":6304.03}]},{"text":"My name is Luxa Dominique and I'm from New York and I have the honor to speak on behalf of the Children Youth International and the major group of Children and 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Dominique","affiliation":"Children and Youth International","affiliation_full":"Children and Youth International","group":"Major Group of Children and Youth","function":"Representative"}},{"statement_number":52,"paragraphs":[{"sentences":[{"text":"We welcome the growing conversions around strengthening dispute prevention mechanisms as a practical and forward looking approach to reducing uncertainty, administration burdens and prolonged disputes and cross border taxation.","start":6311.12,"end":6323.48,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border 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a development and youth perspective, preventive tools such as early stage consultation procedures, joint risk assessment, enhanced information exchange and real time reporting systems can play a meaningful role in promoting certainty, improving compliance and strengthening trust among tax administrations.","start":6323.8,"end":6340.81,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border disputes."},{"key":"early-consultation-procedures","label":"Early Consultation Procedures","description":"Introducing low-cost early notification and consultation between competent authorities to reduce disputes before adjustments are issued, improving predictability and 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the second Protocol, we must not merely prioritize reactive measures, but proactive fiscal stability.","start":6341.13,"end":6346.57,"topics":[],"words":[{"text":"Within","start":6341.13,"end":6341.45},{"text":"the","start":6341.45,"end":6341.69},{"text":"second","start":6341.69,"end":6341.93},{"text":"Protocol,","start":6341.93,"end":6342.45},{"text":"we","start":6342.45,"end":6342.61},{"text":"must","start":6342.61,"end":6342.77},{"text":"not","start":6342.77,"end":6342.97},{"text":"merely","start":6342.97,"end":6343.33},{"text":"prioritize","start":6343.33,"end":6343.85},{"text":"reactive","start":6343.85,"end":6344.41},{"text":"measures,","start":6344.41,"end":6344.89},{"text":"but","start":6344.97,"end":6345.29},{"text":"proactive","start":6345.29,"end":6345.85},{"text":"fiscal","start":6345.85,"end":6346.21},{"text":"stability.","start":6346.21,"end":6346.57}]},{"text":"We also underscore the importance of appropriate safeguards relating to transparency, confidentiality and prevention of harmful tax practices.","start":6346.81,"end":6354.97,"topics":[],"words":[{"text":"We","start":6346.81,"end":6347.09},{"text":"also","start":6347.09,"end":6347.33},{"text":"underscore","start":6347.33,"end":6347.89},{"text":"the","start":6347.89,"end":6348.09},{"text":"importance","start":6348.09,"end":6348.57},{"text":"of","start":6348.57,"end":6348.81},{"text":"appropriate","start":6348.81,"end":6349.33},{"text":"safeguards","start":6349.33,"end":6349.89},{"text":"relating","start":6349.89,"end":6350.25},{"text":"to","start":6350.25,"end":6350.45},{"text":"transparency,","start":6350.45,"end":6351.05},{"text":"confidentiality","start":6351.77,"end":6352.81},{"text":"and","start":6352.81,"end":6353.13},{"text":"prevention","start":6353.13,"end":6353.57},{"text":"of","start":6353.57,"end":6353.73},{"text":"harmful","start":6353.73,"end":6354.05},{"text":"tax","start":6354.05,"end":6354.33},{"text":"practices.","start":6354.33,"end":6354.97}]},{"text":"Therefore, we encourage the Protocol to make move beyond standard abretiation but to include concurrent audits as well as support for transition into an APA model.","start":6355.21,"end":6366.62,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border 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we see particular value in a protocol that provides a menu of mechanisms rather than mandating binding arbitration.","start":6367.18,"end":6374.46,"topics":[{"key":"arbitration-sovereignty","label":"Arbitration and Sovereignty","description":"Whether arbitration should be included, with concerns from several delegations about sovereignty, capacity asymmetries, and binding decisions—leading to calls to exclude it or keep it strictly optional."},{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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administrative cooperation through an optionality based approach.","start":6375.18,"end":6382.58,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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capacities.","start":6382.58,"end":6392.07,"topics":[],"words":[{"text":"So","start":6382.58,"end":6382.8},{"text":"such","start":6382.95,"end":6383.11},{"text":"flexibility","start":6383.11,"end":6383.67},{"text":"can","start":6383.75,"end":6384.15},{"text":"expand","start":6384.15,"end":6384.63},{"text":"access","start":6384.63,"end":6384.91},{"text":"to","start":6384.91,"end":6385.15},{"text":"preventive","start":6385.15,"end":6385.67},{"text":"tools","start":6385.67,"end":6386.15},{"text":"while","start":6386.31,"end":6386.63},{"text":"allowing","start":6386.63,"end":6387.03},{"text":"parties","start":6387.03,"end":6387.47},{"text":"to","start":6387.47,"end":6387.71},{"text":"engage","start":6387.71,"end":6388.03},{"text":"in","start":6388.03,"end":6388.19},{"text":"accordance","start":6388.19,"end":6388.71},{"text":"with","start":6388.71,"end":6388.95},{"text":"their","start":6388.95,"end":6389.15},{"text":"domestic","start":6389.15,"end":6389.67},{"text":"legal","start":6389.67,"end":6390.03},{"text":"systems","start":6390.03,"end":6390.43},{"text":"and","start":6390.43,"end":6390.71},{"text":"administrative","start":6390.71,"end":6391.43},{"text":"capacities.","start":6391.43,"end":6392.07}]},{"text":"Furthermore, the language of the Protocol will be central to its effective and inclusive implementation.","start":6392.71,"end":6398.31,"topics":[],"words":[{"text":"Furthermore,","start":6392.71,"end":6393.43},{"text":"the","start":6393.43,"end":6393.63},{"text":"language","start":6393.63,"end":6393.95},{"text":"of","start":6393.95,"end":6394.07},{"text":"the","start":6394.07,"end":6394.19},{"text":"Protocol","start":6394.19,"end":6394.71},{"text":"will","start":6394.87,"end":6395.15},{"text":"be","start":6395.15,"end":6395.31},{"text":"central","start":6395.31,"end":6395.59},{"text":"to","start":6395.59,"end":6395.87},{"text":"its","start":6395.87,"end":6396.03},{"text":"effective","start":6396.03,"end":6396.55},{"text":"and","start":6396.63,"end":6396.99},{"text":"inclusive","start":6396.99,"end":6397.63},{"text":"implementation.","start":6397.63,"end":6398.31}]},{"text":"Enabling carefully calibrated drafting rather than overly prescriptive provisions can facilitate broad participation.","start":6398.55,"end":6406.51,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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note from Inc3 that preventive tools such as advanced certainty mechanisms, joint audits and cooperative compliance are promising.","start":6487.23,"end":6494.75,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border 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you.","start":7123.32,"end":7123.92,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid constraints."}],"words":[{"text":"Thank","start":7123.32,"end":7123.64},{"text":"you.","start":7123.64,"end":7123.92}]},{"text":"The questions we seek your guidance on are as follows.","start":7124.96,"end":7129.36,"topics":[],"words":[{"text":"The","start":7124.96,"end":7125.24},{"text":"questions","start":7125.24,"end":7126},{"text":"we","start":7126.4,"end":7126.76},{"text":"seek","start":7126.76,"end":7127.12},{"text":"your","start":7127.12,"end":7127.36},{"text":"guidance","start":7127.36,"end":7127.76},{"text":"on","start":7127.76,"end":7128.08},{"text":"are","start":7128.08,"end":7128.48},{"text":"as","start":7128.56,"end":7128.84},{"text":"follows.","start":7128.84,"end":7129.36}]},{"text":"First, whether it is appropriate that the Protocol does not include a definition of a cross border tax dispute and instead relies on its general features to inform the design and operation of the mechanisms under the Protocol.","start":7129.6,"end":7143.28,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes 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then second, whether it is appropriate to include a provision addressing no treaty situation is described in a Concept Note and if so, what types of situations and key legal and practical considerations should be taken into account.","start":7143.28,"end":7159.61,"topics":[{"key":"no-treaty-scenarios","label":"No-Treaty Scenarios","description":"Whether and how to address situations where no bilateral tax treaty exists, including optional consultative channels and concerns about legal basis, sovereignty, and practical 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remain open to examining further how the Protocol should provide support in no treaty situations.","start":7200.75,"end":7207.55,"topics":[],"words":[{"text":"We","start":7200.75,"end":7201.11},{"text":"remain","start":7201.11,"end":7201.55},{"text":"open","start":7201.55,"end":7201.87},{"text":"to","start":7201.87,"end":7202.15},{"text":"examining","start":7202.15,"end":7202.79},{"text":"further","start":7202.79,"end":7203.15},{"text":"how","start":7203.15,"end":7203.51},{"text":"the","start":7203.51,"end":7203.87},{"text":"Protocol","start":7203.87,"end":7204.55},{"text":"should","start":7204.55,"end":7204.87},{"text":"provide","start":7204.87,"end":7205.23},{"text":"support","start":7205.23,"end":7205.63},{"text":"in","start":7205.71,"end":7206.03},{"text":"no","start":7206.03,"end":7206.27},{"text":"treaty","start":7206.27,"end":7206.75},{"text":"situations.","start":7206.75,"end":7207.55}]},{"text":"With regard to the concrete question C whether it is appropriate that the Protocol 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regard elements A and B, described in the concept note, as important structural features and find it useful to keep open the possibility that during the drafting phase it may become apparent that the definition would in fact be helpful.","start":7239.56,"end":7255.41,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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in the further course of the drafting, it should be carefully examined to what extent such a provision would be genuinely applicable and operational in practice.","start":7301.83,"end":7312.31,"topics":[{"key":"no-treaty-scenarios","label":"No-Treaty Scenarios","description":"Whether and how to address situations where no bilateral tax treaty exists, including optional consultative channels and concerns about legal basis, sovereignty, and practical 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it may be useful to discuss concrete examples.","start":7325.52,"end":7329.84,"topics":[],"words":[{"text":"Therefore,","start":7325.52,"end":7326.12},{"text":"it","start":7326.12,"end":7326.36},{"text":"may","start":7326.36,"end":7326.52},{"text":"be","start":7326.52,"end":7326.72},{"text":"useful","start":7326.72,"end":7327.2},{"text":"to","start":7327.6,"end":7327.88},{"text":"discuss","start":7327.88,"end":7328.16},{"text":"concrete","start":7328.56,"end":7329.12},{"text":"examples.","start":7329.12,"end":7329.84}]},{"text":"Thank you very much.","start":7330.24,"end":7331.12,"topics":[],"words":[{"text":"Thank","start":7330.24,"end":7330.56},{"text":"you","start":7330.56,"end":7330.68},{"text":"very","start":7330.68,"end":7330.84},{"text":"much.","start":7330.84,"end":7331.12}]}]}],"speaker":{"name":null,"affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Representative"}},{"statement_number":62,"paragraphs":[{"sentences":[{"text":"Thank you, 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general feature identified states that cross border tax disputes arise between states rather than between a single tax administration and a taxpayer.","start":7426.96,"end":7437.36,"topics":[],"words":[{"text":"The","start":7426.96,"end":7427.28},{"text":"general","start":7427.28,"end":7427.6},{"text":"feature","start":7427.6,"end":7428.04},{"text":"identified","start":7428.04,"end":7428.64},{"text":"states","start":7428.8,"end":7429.2},{"text":"that","start":7429.2,"end":7429.6},{"text":"cross","start":7429.92,"end":7430.28},{"text":"border","start":7430.28,"end":7430.64},{"text":"tax","start":7430.64,"end":7430.92},{"text":"disputes","start":7430.92,"end":7431.4},{"text":"arise","start":7431.4,"end":7431.92},{"text":"between","start":7431.92,"end":7432.32},{"text":"states","start":7432.4,"end":7432.8},{"text":"rather","start":7433.36,"end":7433.72},{"text":"than","start":7433.72,"end":7433.92},{"text":"between","start":7433.92,"end":7434.2},{"text":"a","start":7434.2,"end":7434.44},{"text":"single","start":7434.44,"end":7434.76},{"text":"tax","start":7434.76,"end":7435},{"text":"administration","start":7435,"end":7435.6},{"text":"and","start":7435.92,"end":7436.28},{"text":"a","start":7436.28,"end":7436.52},{"text":"taxpayer.","start":7436.52,"end":7437.36}]}]},{"sentences":[{"text":"We fear that this formulation may somehow distract us from what we want to subject to.","start":7440.16,"end":7446.96,"topics":[],"words":[{"text":"We","start":7440.16,"end":7440.48},{"text":"fear","start":7440.48,"end":7440.8},{"text":"that","start":7440.8,"end":7441.04},{"text":"this","start":7441.04,"end":7441.28},{"text":"formulation","start":7441.28,"end":7441.76},{"text":"may","start":7442.16,"end":7442.56},{"text":"somehow","start":7442.96,"end":7443.52},{"text":"distract","start":7443.52,"end":7444.04},{"text":"us","start":7444.04,"end":7444.32},{"text":"from","start":7444.32,"end":7444.56},{"text":"what","start":7444.56,"end":7444.8},{"text":"we","start":7444.8,"end":7445.04},{"text":"want","start":7445.04,"end":7445.36},{"text":"to","start":7445.52,"end":7445.92},{"text":"subject","start":7445.92,"end":7446.48},{"text":"to.","start":7446.56,"end":7446.96}]},{"text":"At least when we think about disputes resolution mechanisms, we believe that this formulation could somehow distract us from what cases should be allowed to be dealt with under these mechanisms.","start":7447.12,"end":7462.09,"topics":[],"words":[{"text":"At","start":7447.12,"end":7447.4},{"text":"least","start":7447.4,"end":7447.68},{"text":"when","start":7448.16,"end":7448.44},{"text":"we","start":7448.44,"end":7448.6},{"text":"think","start":7448.6,"end":7448.76},{"text":"about","start":7448.76,"end":7449.04},{"text":"disputes","start":7451.05,"end":7451.49},{"text":"resolution","start":7451.49,"end":7452.09},{"text":"mechanisms,","start":7452.09,"end":7452.81},{"text":"we","start":7452.81,"end":7453.09},{"text":"believe","start":7453.09,"end":7453.33},{"text":"that","start":7453.33,"end":7453.57},{"text":"this","start":7453.57,"end":7453.73},{"text":"formulation","start":7453.73,"end":7454.17},{"text":"could","start":7454.41,"end":7454.73},{"text":"somehow","start":7454.73,"end":7455.17},{"text":"distract","start":7455.17,"end":7455.61},{"text":"us","start":7455.61,"end":7455.85},{"text":"from","start":7455.85,"end":7456.17},{"text":"what","start":7457.45,"end":7457.77},{"text":"cases","start":7457.77,"end":7458.09},{"text":"should","start":7458.65,"end":7458.97},{"text":"be","start":7458.97,"end":7459.17},{"text":"allowed","start":7459.17,"end":7459.61},{"text":"to","start":7459.69,"end":7459.97},{"text":"be","start":7459.97,"end":7460.13},{"text":"dealt","start":7460.13,"end":7460.45},{"text":"with","start":7460.45,"end":7460.77},{"text":"under","start":7460.77,"end":7461.09},{"text":"these","start":7461.09,"end":7461.33},{"text":"mechanisms.","start":7461.33,"end":7462.09}]},{"text":"We pretty much agree that we should Point out to tax disputes, meaning that there are disputes that involve tax administration, competent authority and also a taxpayer.","start":7462.73,"end":7474.89,"topics":[],"words":[{"text":"We","start":7462.73,"end":7463.05},{"text":"pretty","start":7463.05,"end":7463.33},{"text":"much","start":7463.33,"end":7463.53},{"text":"agree","start":7463.53,"end":7463.85},{"text":"that","start":7463.85,"end":7464.17},{"text":"we","start":7464.17,"end":7464.37},{"text":"should","start":7464.37,"end":7464.65},{"text":"Point","start":7464.89,"end":7465.21},{"text":"out","start":7465.21,"end":7465.49},{"text":"to","start":7465.49,"end":7465.73},{"text":"tax","start":7465.73,"end":7465.97},{"text":"disputes,","start":7465.97,"end":7466.53},{"text":"meaning","start":7466.53,"end":7467.05},{"text":"that","start":7467.21,"end":7467.53},{"text":"there","start":7467.53,"end":7467.73},{"text":"are","start":7467.73,"end":7467.97},{"text":"disputes","start":7467.97,"end":7468.57},{"text":"that","start":7468.73,"end":7469.13},{"text":"involve","start":7469.45,"end":7470.01},{"text":"tax","start":7470.65,"end":7471.05},{"text":"administration,","start":7471.13,"end":7471.77},{"text":"competent","start":7472.09,"end":7472.65},{"text":"authority","start":7472.65,"end":7473.21},{"text":"and","start":7473.29,"end":7473.65},{"text":"also","start":7473.65,"end":7473.97},{"text":"a","start":7473.97,"end":7474.17},{"text":"taxpayer.","start":7474.17,"end":7474.89}]},{"text":"And for this the the last part of the general feature is for us a little bit complicated.","start":7474.97,"end":7481.14,"topics":[],"words":[{"text":"And","start":7474.97,"end":7475.37},{"text":"for","start":7475.85,"end":7476.13},{"text":"this","start":7476.13,"end":7476.33},{"text":"the","start":7476.33,"end":7476.51},{"text":"the","start":7476.58,"end":7476.7},{"text":"last","start":7476.7,"end":7476.9},{"text":"part","start":7476.9,"end":7477.14},{"text":"of","start":7477.14,"end":7477.34},{"text":"the","start":7477.34,"end":7477.5},{"text":"general","start":7477.5,"end":7477.78},{"text":"feature","start":7477.78,"end":7478.26},{"text":"is","start":7478.5,"end":7478.82},{"text":"for","start":7478.82,"end":7479.06},{"text":"us","start":7479.06,"end":7479.38},{"text":"a","start":7479.78,"end":7480.06},{"text":"little","start":7480.06,"end":7480.22},{"text":"bit","start":7480.22,"end":7480.46},{"text":"complicated.","start":7480.46,"end":7481.14}]},{"text":"For sure, we agree that the cases that we should aim to be covered by the protocol should be cross border, should have this nature, should have some element that documents this cross border element.","start":7481.38,"end":7495.62,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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we don't think that closing the scope to only dispute disputes between states parties will be very helpful.","start":7495.86,"end":7504.89,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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parties.","start":7504.89,"end":7508.69,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid constraints."}],"words":[{"text":"Since","start":7504.89,"end":7505.25},{"text":"we","start":7505.25,"end":7505.53},{"text":"don't","start":7505.53,"end":7505.85},{"text":"have","start":7505.85,"end":7506.09},{"text":"that","start":7506.09,"end":7506.37},{"text":"much","start":7506.37,"end":7506.65},{"text":"state","start":7506.65,"end":7506.97},{"text":"disputes","start":7506.97,"end":7507.49},{"text":"between","start":7507.49,"end":7507.77},{"text":"states","start":7507.77,"end":7508.13},{"text":"parties.","start":7508.13,"end":7508.69}]},{"text":"It's quite rare to have a state party being a taxpayer to another state party.","start":7508.69,"end":7515.97,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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administrative procedure in the UN Model Convention in Article 25 of it.","start":7517.65,"end":7543.2,"topics":[{"key":"map-basis-and-enhancements","label":"MAP Basis and Enhancements","description":"Using the UN Model Convention’s MAP article as a foundation, considering timelines and improvements, and proposals to make MAP a minimum standard to ensure consistency and 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that case we can see that there the map is a process that is triggered, it's kickstarted by a taxpayer 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a person that can require for one competent authority to start the mutual administrative procedure.","start":7554.29,"end":7561.57,"topics":[{"key":"map-basis-and-enhancements","label":"MAP Basis and Enhancements","description":"Using the UN Model Convention’s MAP article as a foundation, considering timelines and improvements, and proposals to make MAP a minimum standard to ensure consistency and effectiveness."},{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and 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the other hand, we pretty much understand that probably we are aiming to state that states parties will be the only active participants in the resolution mechanisms proceedings.","start":7575.01,"end":7589.5,"topics":[{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and 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is I believe another aspect.","start":7590.06,"end":7591.9,"topics":[],"words":[{"text":"This","start":7590.06,"end":7590.34},{"text":"is","start":7590.34,"end":7590.58},{"text":"I","start":7590.58,"end":7590.82},{"text":"believe","start":7590.82,"end":7591.06},{"text":"another","start":7591.06,"end":7591.42},{"text":"aspect.","start":7591.42,"end":7591.9}]},{"text":"It's no longer related with the definition of the scope of the mechanisms, but how we will design its procedure 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that case, I pretty much believe that we should pay special attention to the what will be the role of states parties, not that much of taxpayers in respect of dispute prevention.","start":7600.9,"end":7613.51,"topics":[{"key":"dispute-prevention-mechanisms","label":"Dispute Prevention Mechanisms","description":"Menu of preventive tools (e.g., APAs, advance rulings, cooperative compliance, simultaneous/joint audits) and debate over which mechanisms belong and how they deliver outcomes for preventing cross-border 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this is a reflection that was motivated from the last version of the Note.","start":7615.11,"end":7620.79,"topics":[],"words":[{"text":"And","start":7615.11,"end":7615.39},{"text":"this","start":7615.39,"end":7615.55},{"text":"is","start":7615.55,"end":7615.75},{"text":"a","start":7615.75,"end":7615.91},{"text":"reflection","start":7615.91,"end":7616.55},{"text":"that","start":7616.95,"end":7617.23},{"text":"was","start":7617.23,"end":7617.43},{"text":"motivated","start":7617.43,"end":7618.07},{"text":"from","start":7618.95,"end":7619.23},{"text":"the","start":7619.23,"end":7619.39},{"text":"last","start":7619.39,"end":7619.67},{"text":"version","start":7619.67,"end":7620.11},{"text":"of","start":7620.11,"end":7620.23},{"text":"the","start":7620.23,"end":7620.35},{"text":"Note.","start":7620.35,"end":7620.79}]},{"text":"We start wondering if the cross border tax dispute will be an operative concept that will be useful for for us to decide which cases will have access to the prevention 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point I make is that cross border tax disputes already points out to the existence of a 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aiming to address a solution to situations so that they do not become litigious 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are cases where a dispute is not yet there to be certain and for sure.","start":7655.85,"end":7660.97,"topics":[],"words":[{"text":"There","start":7655.85,"end":7655.97},{"text":"are","start":7655.97,"end":7656.13},{"text":"cases","start":7656.13,"end":7656.37},{"text":"where","start":7656.37,"end":7656.65},{"text":"a","start":7656.65,"end":7656.85},{"text":"dispute","start":7656.85,"end":7657.37},{"text":"is","start":7657.53,"end":7657.85},{"text":"not","start":7657.85,"end":7658.09},{"text":"yet","start":7658.09,"end":7658.37},{"text":"there","start":7658.37,"end":7658.73},{"text":"to","start":7658.97,"end":7659.25},{"text":"be","start":7659.25,"end":7659.45},{"text":"certain","start":7659.45,"end":7659.77},{"text":"and","start":7660.17,"end":7660.45},{"text":"for","start":7660.45,"end":7660.65},{"text":"sure.","start":7660.65,"end":7660.97}]},{"text":"And for that we wonder if we apply cross border tax dispute as an operative concept to define the scope of our provision mechanisms.","start":7661.21,"end":7671.33,"topics":[],"words":[{"text":"And","start":7661.21,"end":7661.53},{"text":"for","start":7661.53,"end":7661.73},{"text":"that","start":7661.73,"end":7662.01},{"text":"we","start":7662.81,"end":7663.17},{"text":"wonder","start":7663.17,"end":7663.53},{"text":"if","start":7663.53,"end":7663.85},{"text":"we","start":7664.41,"end":7664.69},{"text":"apply","start":7664.69,"end":7665.01},{"text":"cross","start":7665.01,"end":7665.33},{"text":"border","start":7665.33,"end":7665.61},{"text":"tax","start":7665.61,"end":7665.89},{"text":"dispute","start":7665.89,"end":7666.41},{"text":"as","start":7666.49,"end":7666.77},{"text":"an","start":7666.77,"end":7666.93},{"text":"operative","start":7666.93,"end":7667.53},{"text":"concept","start":7667.69,"end":7668.41},{"text":"to","start":7668.57,"end":7668.85},{"text":"define","start":7668.85,"end":7669.25},{"text":"the","start":7669.25,"end":7669.41},{"text":"scope","start":7669.41,"end":7669.73},{"text":"of","start":7669.73,"end":7669.93},{"text":"our","start":7669.93,"end":7670.17},{"text":"provision","start":7670.17,"end":7670.61},{"text":"mechanisms.","start":7670.61,"end":7671.33}]},{"text":"We will not emptying it of any context.","start":7671.33,"end":7674.89,"topics":[],"words":[{"text":"We","start":7671.33,"end":7671.69},{"text":"will","start":7671.69,"end":7672.009},{"text":"not","start":7672.009,"end":7672.33},{"text":"emptying","start":7672.41,"end":7673.05},{"text":"it","start":7673.05,"end":7673.37},{"text":"of","start":7673.85,"end":7674.13},{"text":"any","start":7674.13,"end":7674.37},{"text":"context.","start":7674.37,"end":7674.89}]},{"text":"We will not have a dispute to identify.","start":7676.65,"end":7678.97,"topics":[],"words":[{"text":"We","start":7676.65,"end":7676.97},{"text":"will","start":7676.97,"end":7677.17},{"text":"not","start":7677.17,"end":7677.33},{"text":"have","start":7677.33,"end":7677.49},{"text":"a","start":7677.49,"end":7677.61},{"text":"dispute","start":7677.61,"end":7678.09},{"text":"to","start":7678.17,"end":7678.45},{"text":"identify.","start":7678.45,"end":7678.97}]},{"text":"And I believe that probably this will will demand much work from us from here to August.","start":7680.25,"end":7685.24,"topics":[],"words":[{"text":"And","start":7680.25,"end":7680.53},{"text":"I","start":7680.53,"end":7680.65},{"text":"believe","start":7680.65,"end":7680.81},{"text":"that","start":7680.81,"end":7681.01},{"text":"probably","start":7681.01,"end":7681.29},{"text":"this","start":7681.29,"end":7681.49},{"text":"will","start":7681.49,"end":7681.65},{"text":"will","start":7681.72,"end":7681.84},{"text":"demand","start":7681.84,"end":7682.12},{"text":"much","start":7683,"end":7683.32},{"text":"work","start":7683.32,"end":7683.6},{"text":"from","start":7683.6,"end":7683.88},{"text":"us","start":7683.88,"end":7684.16},{"text":"from","start":7684.16,"end":7684.4},{"text":"here","start":7684.4,"end":7684.6},{"text":"to","start":7684.6,"end":7684.8},{"text":"August.","start":7684.8,"end":7685.24}]}]},{"sentences":[{"text":"But I would like to have your initial reaction to this because we think it is 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If I'm not mistaken, I took it that distinguished delegate from Portugal asked us for a reaction.","start":7734.86,"end":7741.58,"topics":[],"words":[{"text":"Okay.","start":7734.86,"end":7735.14},{"text":"If","start":7735.14,"end":7735.38},{"text":"I'm","start":7735.38,"end":7735.66},{"text":"not","start":7735.66,"end":7735.78},{"text":"mistaken,","start":7735.78,"end":7736.3},{"text":"I","start":7736.54,"end":7736.82},{"text":"took","start":7736.82,"end":7736.98},{"text":"it","start":7736.98,"end":7737.18},{"text":"that","start":7737.18,"end":7737.5},{"text":"distinguished","start":7738.06,"end":7738.7},{"text":"delegate","start":7738.7,"end":7739.02},{"text":"from","start":7739.02,"end":7739.14},{"text":"Portugal","start":7739.14,"end":7739.66},{"text":"asked","start":7739.66,"end":7739.9},{"text":"us","start":7739.9,"end":7740.14},{"text":"for","start":7740.14,"end":7740.46},{"text":"a","start":7740.7,"end":7740.98},{"text":"reaction.","start":7740.98,"end":7741.58}]},{"text":"In any case, I take that opportunity to react to that.","start":7742.54,"end":7745.5,"topics":[],"words":[{"text":"In","start":7742.54,"end":7742.82},{"text":"any","start":7742.82,"end":7743.02},{"text":"case,","start":7743.02,"end":7743.34},{"text":"I","start":7743.58,"end":7743.86},{"text":"take","start":7743.86,"end":7744.02},{"text":"that","start":7744.02,"end":7744.22},{"text":"opportunity","start":7744.22,"end":7744.66},{"text":"to","start":7744.66,"end":7744.82},{"text":"react","start":7744.82,"end":7745.06},{"text":"to","start":7745.06,"end":7745.22},{"text":"that.","start":7745.22,"end":7745.5}]},{"text":"Maybe it is a language thing, because I admit that 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therefore that may be one of the reasons there may be merit in defining what is a cross border dispute so that the limits of the situations where this protocol is expected to act will be decided.","start":8073.05,"end":8088.09,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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there is an Article 15 in the, in the Framework Convention which speaks of our relationship with other instruments.","start":8112.26,"end":8119.46,"topics":[{"key":"optionality-treaty-interactions","label":"Optionality and Treaty Interactions","description":"Designing the Protocol with core and optional mechanisms and clarifying how it coexists with, complements, or replaces existing bilateral/multilateral tax instruments without automatic 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defining a cross cross border dispute.","start":8120.1,"end":8122.55,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid constraints."}],"words":[{"text":"So","start":8120.1,"end":8120.38},{"text":"not","start":8120.38,"end":8120.58},{"text":"defining","start":8120.58,"end":8121.06},{"text":"a","start":8121.06,"end":8121.26},{"text":"cross","start":8121.26,"end":8121.36},{"text":"cross","start":8121.51,"end":8121.71},{"text":"border","start":8121.71,"end":8121.99},{"text":"dispute.","start":8121.99,"end":8122.55}]},{"text":"One of the things to be considered is that will we run into this situation where we will get into some sort of conflict with other instruments and we will not have a very defined relationship with the other instruments in the 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that, that is something that I, I mean we place before everyone else.","start":8141.43,"end":8145.59,"topics":[],"words":[{"text":"So","start":8141.43,"end":8141.71},{"text":"that,","start":8141.71,"end":8141.91},{"text":"that","start":8141.91,"end":8142.07},{"text":"is","start":8142.07,"end":8142.23},{"text":"something","start":8142.23,"end":8142.47},{"text":"that","start":8142.47,"end":8142.79},{"text":"I,","start":8142.87,"end":8143.27},{"text":"I","start":8143.59,"end":8143.87},{"text":"mean","start":8143.87,"end":8144.03},{"text":"we","start":8144.03,"end":8144.23},{"text":"place","start":8144.23,"end":8144.51},{"text":"before","start":8144.51,"end":8144.83},{"text":"everyone","start":8144.83,"end":8145.15},{"text":"else.","start":8145.15,"end":8145.59}]},{"text":"Now as to the, the, the second question, whether it is appropriate to include a provision addressing no treaty situations as described in paragraph 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right now, if one reads paragraph 19, at least this is the way I see it when I read it, it appears that a lot of things are left to the respective domestic laws of the two states who are involved here.","start":8155.68,"end":8170.72,"topics":[{"key":"no-treaty-scenarios","label":"No-Treaty Scenarios","description":"Whether and how to address situations where no bilateral tax treaty exists, including optional consultative channels and concerns about legal basis, sovereignty, and practical 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is the understanding that seems to arise to me now.","start":8171.36,"end":8175.29,"topics":[],"words":[{"text":"That","start":8171.36,"end":8171.6},{"text":"is","start":8171.6,"end":8171.72},{"text":"the","start":8171.72,"end":8171.84},{"text":"understanding","start":8171.84,"end":8172.28},{"text":"that","start":8172.28,"end":8172.56},{"text":"seems","start":8173.29,"end":8173.53},{"text":"to","start":8173.53,"end":8173.65},{"text":"arise","start":8173.65,"end":8174.01},{"text":"to","start":8174.01,"end":8174.21},{"text":"me","start":8174.21,"end":8174.49},{"text":"now.","start":8174.89,"end":8175.29}]},{"text":"I'm not sure whether that is what we want because we are trying to design a mechanism which will help two states who are in a no treaty situation.","start":8175.37,"end":8188.33,"topics":[{"key":"no-treaty-scenarios","label":"No-Treaty Scenarios","description":"Whether and how to address situations where no bilateral tax treaty exists, including optional consultative channels 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Mr. Kohli, I just have a short comment on Sie.","start":8250.749,"end":8254.679,"topics":[],"words":[{"text":"Thank","start":8250.749,"end":8251.069},{"text":"you.","start":8251.069,"end":8251.309},{"text":"Mr.","start":8251.389,"end":8251.749},{"text":"Kohli,","start":8251.749,"end":8252.189},{"text":"I","start":8252.189,"end":8252.389},{"text":"just","start":8252.389,"end":8252.629},{"text":"have","start":8252.629,"end":8252.789},{"text":"a","start":8252.789,"end":8253.029},{"text":"short","start":8253.029,"end":8253.309},{"text":"comment","start":8253.309,"end":8253.629},{"text":"on","start":8253.709,"end":8254.109},{"text":"Sie.","start":8254.429,"end":8254.679}]}]},{"sentences":[{"text":"We believe that producing a definition of cross border dispute will be important to provide clarity for both taxpayers and tax administrations and support the usability of the protocol.","start":8256.99,"end":8270.27,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid constraints."}],"words":[{"text":"We","start":8256.99,"end":8257.15},{"text":"believe","start":8257.15,"end":8257.47},{"text":"that","start":8257.55,"end":8257.91},{"text":"producing","start":8257.91,"end":8258.43},{"text":"a","start":8258.43,"end":8258.63},{"text":"definition","start":8258.63,"end":8259.19},{"text":"of","start":8259.19,"end":8259.47},{"text":"cross","start":8259.47,"end":8259.75},{"text":"border","start":8259.75,"end":8260.03},{"text":"dispute","start":8260.03,"end":8260.55},{"text":"will","start":8260.55,"end":8260.91},{"text":"be","start":8261.23,"end":8261.55},{"text":"important","start":8261.55,"end":8261.87},{"text":"to","start":8262.19,"end":8262.59},{"text":"provide","start":8262.59,"end":8262.99},{"text":"clarity","start":8262.99,"end":8263.51},{"text":"for","start":8263.51,"end":8263.75},{"text":"both","start":8263.75,"end":8264.03},{"text":"taxpayers","start":8264.43,"end":8265.19},{"text":"and","start":8265.19,"end":8265.55},{"text":"tax","start":8265.55,"end":8265.91},{"text":"administrations","start":8265.91,"end":8266.99},{"text":"and","start":8267.39,"end":8267.75},{"text":"support","start":8267.75,"end":8268.11},{"text":"the","start":8268.11,"end":8268.51},{"text":"usability","start":8268.51,"end":8269.15},{"text":"of","start":8269.15,"end":8269.47},{"text":"the","start":8269.47,"end":8269.67},{"text":"protocol.","start":8269.67,"end":8270.27}]},{"text":"However, we're happy that the drafting should commence on the basis of the features already set out in paragraph 17.","start":8270.99,"end":8280.15,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid constraints."}],"words":[{"text":"However,","start":8270.99,"end":8271.35},{"text":"we're","start":8271.35,"end":8271.87},{"text":"happy","start":8271.95,"end":8272.47},{"text":"that","start":8272.47,"end":8272.75},{"text":"the","start":8272.75,"end":8273.07},{"text":"drafting","start":8273.07,"end":8273.71},{"text":"should","start":8274.19,"end":8274.51},{"text":"commence","start":8274.51,"end":8274.99},{"text":"on","start":8275.23,"end":8275.51},{"text":"the","start":8275.51,"end":8275.67},{"text":"basis","start":8275.67,"end":8276.11},{"text":"of","start":8276.19,"end":8276.59},{"text":"the","start":8276.83,"end":8277.11},{"text":"features","start":8277.11,"end":8277.71},{"text":"already","start":8277.95,"end":8278.35},{"text":"set","start":8278.35,"end":8278.71},{"text":"out","start":8278.71,"end":8279.07},{"text":"in","start":8279.15,"end":8279.43},{"text":"paragraph","start":8279.43,"end":8279.87},{"text":"17.","start":8279.87,"end":8280.15}]},{"text":"So. 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Madam Kholid, I want quickly to comment on question D on in the case of not treaty 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approach is both pragmatic and consistent with the Group's broader commitment to ensuring that the dispute resolution framework remains flexible, inclusive and responsive to the realities of developing countries.","start":8679.43,"end":8691.83,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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Africa Group considers that Cross border tax disputes should be understood as disputes that arise between two or more states.","start":8692.47,"end":8700.32,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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understanding is that such dispute arises when a taxpayer resident in one jurisdiction engages in a transaction or business activity involving another jurisdiction and the taxpayer is dissatisfied with the tax treatment in that jurisdiction.","start":8700.8,"end":8715.6,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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will not therefore include disputes between a tax authority and its resident.","start":8715.84,"end":8720,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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relate to the interpretation or application of the Framework Convention and its protocols, ensuring that the dispute resolution system remains anchored in the agreed multilateral rules.","start":8727.46,"end":8739.62,"topics":[{"key":"dispute-resolution-mechanisms","label":"Dispute Resolution Mechanisms","description":"Developing MAP, conciliation, mediation, and related tools, including distinctions between mechanisms, operational features, and how they should be drafted and applied."},{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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also think that disputes should include disputes concerning transfer, pricing, profit allocation and permanent establishment issues which represent the most frequent and complex sources of disagreement between tax administrations and which have significant implications for developing countries taxing rights.","start":8740.66,"end":8757.06,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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focusing on these shared characteristics rather than attempting to craft a rigid definition, the CO lead's approach avoids unnecessary legal complexity and ensures that the dispute resolution mechanism can accommodate the wide variety of factual scenarios that arise in cross border taxation.","start":8757.78,"end":8774.18,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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flexibility is particularly important for developing countries whose administrative capacities and legal systems vary widely and may face disputes that do not fit narrowly into narrow definitional categories.","start":8774.5,"end":8786.97,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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to question D on the no treaty situation, the CO lead has proposed that the Conference of Parties may develop best practices for resolving disputes in non treaty situations and the African Group wishes to express concerns with this proposal being included within the Protocol.","start":8787.45,"end":8806.9,"topics":[{"key":"no-treaty-scenarios","label":"No-Treaty Scenarios","description":"Whether and how to address situations where no bilateral tax treaty exists, including optional consultative channels and concerns about legal basis, sovereignty, and practical 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however, we note the discussions highlighting the complexity of defining such disputes.","start":8941.04,"end":8946.48,"topics":[{"key":"cross-border-dispute-definition","label":"Cross-Border Dispute Definition","description":"Debate over adopting a formal definition versus relying on general features (state-to-state disputes grounded in a common legal basis) to provide clarity and usability while avoiding rigid 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I think we should at the correct time revisit the possibility of having such a definition in 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addressing no treaty situations, we are open, we are certainly open to exploring the inclusion of such a provision to address no treaty situations, but it should be appropriately 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think in practice tax issues with cross border implications could arise even when no tax treaty 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in specific cases.","start":8991.42,"end":8998.54,"topics":[],"words":[{"text":"Allowing","start":8991.42,"end":8991.94},{"text":"Member","start":8991.94,"end":8992.14},{"text":"States","start":8992.14,"end":8992.46},{"text":"to","start":8992.46,"end":8992.78},{"text":"engage","start":8992.78,"end":8993.18},{"text":"one","start":8993.18,"end":8993.5},{"text":"another","start":8993.5,"end":8993.82},{"text":"each","start":8993.9,"end":8994.22},{"text":"other","start":8994.22,"end":8994.54},{"text":"on","start":8994.7,"end":8994.98},{"text":"a","start":8994.98,"end":8995.18},{"text":"voluntary","start":8995.18,"end":8995.74},{"text":"basis","start":8995.74,"end":8996.14},{"text":"could","start":8996.14,"end":8996.34},{"text":"be","start":8996.34,"end":8996.5},{"text":"useful","start":8996.5,"end":8996.86},{"text":"in","start":8996.86,"end":8997.06},{"text":"specific","start":8997.06,"end":8997.5},{"text":"cases.","start":8998.14,"end":8998.54}]},{"text":"For example, this may be relevant in transfer pricing situations where both Member States may apply the arm stands preparation principle, but they may lack a tax treaty or other instruments to allow the competent authorities from both sides to engage and discuss with one another.","start":8999.02,"end":9016.47,"topics":[{"key":"no-treaty-scenarios","label":"No-Treaty Scenarios","description":"Whether and how to address situations where no bilateral tax treaty exists, including optional consultative channels and concerns about legal basis, sovereignty, and practical 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thank you, thank you very much.","start":9016.71,"end":9020.47,"topics":[],"words":[{"text":"Yeah,","start":9016.71,"end":9017.15},{"text":"thank","start":9017.15,"end":9017.39},{"text":"you,","start":9017.39,"end":9017.67},{"text":"thank","start":9019.43,"end":9019.75},{"text":"you","start":9019.75,"end":9019.91},{"text":"very","start":9019.91,"end":9020.15},{"text":"much.","start":9020.15,"end":9020.47}]},{"text":"We have the Russian Federation to be followed by Ghana and we also have quite a number of stakeholders and Ghana will be followed by, by 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Thank you very much for the opportunity since the first time.","start":9172.67,"end":9182.71,"topics":[],"words":[{"text":"G.","start":9172.67,"end":9173.03},{"text":"Thank","start":9178.55,"end":9178.87},{"text":"you","start":9178.87,"end":9178.99},{"text":"very","start":9178.99,"end":9179.15},{"text":"much","start":9179.15,"end":9179.43},{"text":"for","start":9180.47,"end":9180.79},{"text":"the","start":9180.79,"end":9180.95},{"text":"opportunity","start":9180.95,"end":9181.51},{"text":"since","start":9181.83,"end":9182.15},{"text":"the","start":9182.15,"end":9182.35},{"text":"first","start":9182.35,"end":9182.51},{"text":"time.","start":9182.51,"end":9182.71}]},{"text":"Let me quickly thank you for the extensive work 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as far as question C is concerned related to the inclusion of a definition of cross border tax dispute, we are aware of the difficulties involved in the Protocol adopting a general and shared definition of cross border tax dispute, but also the different interpretations that that could give rise to in 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then the preference for not including a definition.","start":9444.68,"end":9448.36,"topics":[],"words":[{"text":"Hence","start":9444.68,"end":9445.08},{"text":"then","start":9445.08,"end":9445.4},{"text":"the","start":9445.48,"end":9445.76},{"text":"preference","start":9445.76,"end":9446.2},{"text":"for","start":9446.28,"end":9446.64},{"text":"not","start":9446.64,"end":9447},{"text":"including","start":9447,"end":9447.4},{"text":"a","start":9447.48,"end":9447.76},{"text":"definition.","start":9447.76,"end":9448.36}]},{"text":"We also feel that the two features mentioned in the concept Note do a priori allow us to identify a cross border tax dispute, namely that the cross border tax dispute emerges between States only and not between States and taxpayers, and that that dispute must absolutely be based on a shared legal framework, including substantive provisions such as a bilateral or multilateral tax 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those requirements are essential because on the one hand, they allow us to rule out no treaty situations from the scope of the Protocol and they also guarantee that the Protocol continues to be an intergovernmental cooperation 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so any disputes between a tax administration and a taxpayer must be the exclusive preserve of the domestic law of 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paragraph D concerning the consideration of no treaty situations, we feel that it is not appropriate to include a provision addressing no treaty situations in the Protocol because international tax cooperation must absolutely be based on a shared substantial tax 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to resolve cross border tax disputes without a legal instrument, a substantial shared one would clearly lead to procedural and operational legal challenges and would above all undermine the sovereignty of States.","start":9548.64,"end":9562.77,"topics":[{"key":"no-treaty-scenarios","label":"No-Treaty Scenarios","description":"Whether and how to address situations where no bilateral tax treaty exists, including optional consultative channels and concerns about legal basis, sovereignty, and practical 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