{"disclaimer":"Automatically generated transcript — may contain errors. Not an official United Nations record.","video":{"id":"k1e/k1eplr952w","kaltura_id":"1_eplr952w","title":"(15th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","clean_title":"(15th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","url":"https://webtv.un.org/en/asset/k1e/k1eplr952w","date":"2026-02-12T00:00:00.000Z","scheduled_time":"2026-02-12T15:00:00.000Z","status":"finished","duration":"02:35:02","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/k1e/k1eplr952w"},"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 Discussion (Continued) The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols. The United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","Economic and Social Council","Subsidiary Bodies","International Tax Cooperation"],"geographic_subject":[],"subject_topical":["TAXATION"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[]},"transcript":{"transcript_id":"1f92a0f1-f384-4a94-b595-d290ed115060","language":"en","data":[{"statement_number":1,"paragraphs":[{"sentences":[{"text":"Good morning everyone.","start":2.56,"end":3.36,"topics":[],"words":[{"text":"Good","start":2.56,"end":2.72},{"text":"morning","start":2.72,"end":3},{"text":"everyone.","start":3,"end":3.36}]}]},{"sentences":[{"text":"Now we are going to start with again to continue the discussion for Work Stream 3, the Disputary Prevention and resolution.","start":17.6,"end":25.04,"topics":[],"words":[{"text":"Now","start":17.6,"end":17.88},{"text":"we","start":17.88,"end":18.04},{"text":"are","start":18.04,"end":18.2},{"text":"going","start":18.2,"end":18.36},{"text":"to","start":18.36,"end":18.48},{"text":"start","start":18.48,"end":18.72},{"text":"with","start":19.04,"end":19.44},{"text":"again","start":20.24,"end":20.56},{"text":"to","start":20.56,"end":20.76},{"text":"continue","start":20.76,"end":20.96},{"text":"the","start":20.96,"end":21.16},{"text":"discussion","start":21.16,"end":21.56},{"text":"for","start":21.56,"end":21.72},{"text":"Work","start":21.72,"end":21.92},{"text":"Stream","start":21.92,"end":22.36},{"text":"3,","start":22.36,"end":22.72},{"text":"the","start":22.8,"end":23.08},{"text":"Disputary","start":23.08,"end":23.76},{"text":"Prevention","start":23.76,"end":24.32},{"text":"and","start":24.32,"end":24.44},{"text":"resolution.","start":24.44,"end":25.04}]},{"text":"And I think that we have a list of some of I think stakeholders who were right asking for the floor since yesterday.","start":26.25,"end":35.13,"topics":[],"words":[{"text":"And","start":26.25,"end":26.41},{"text":"I","start":26.41,"end":26.61},{"text":"think","start":26.61,"end":26.81},{"text":"that","start":26.81,"end":27.05},{"text":"we","start":27.05,"end":27.25},{"text":"have","start":27.25,"end":27.53},{"text":"a","start":27.85,"end":28.13},{"text":"list","start":28.13,"end":28.41},{"text":"of","start":28.49,"end":28.89},{"text":"some","start":30.57,"end":30.89},{"text":"of","start":30.89,"end":31.13},{"text":"I","start":31.13,"end":31.33},{"text":"think","start":31.33,"end":31.61},{"text":"stakeholders","start":31.61,"end":32.21},{"text":"who","start":32.21,"end":32.37},{"text":"were","start":32.37,"end":32.65},{"text":"right","start":32.73,"end":33.13},{"text":"asking","start":33.13,"end":33.53},{"text":"for","start":33.53,"end":33.85},{"text":"the","start":33.85,"end":34.13},{"text":"floor","start":34.13,"end":34.41},{"text":"since","start":34.41,"end":34.57},{"text":"yesterday.","start":34.57,"end":35.13}]},{"text":"Then after that the colleagues will continue the discussion.","start":36.89,"end":41.29,"topics":[],"words":[{"text":"Then","start":36.89,"end":37.29},{"text":"after","start":38.09,"end":38.45},{"text":"that","start":38.45,"end":38.81},{"text":"the","start":39.21,"end":39.49},{"text":"colleagues","start":39.49,"end":39.89},{"text":"will","start":39.89,"end":40.09},{"text":"continue","start":40.09,"end":40.41},{"text":"the","start":40.41,"end":40.69},{"text":"discussion.","start":40.69,"end":41.29}]},{"text":"So over to the colleagues, please go ahead.","start":41.85,"end":45.45,"topics":[],"words":[{"text":"So","start":41.85,"end":42.25},{"text":"over","start":42.49,"end":42.85},{"text":"to","start":42.85,"end":43.21},{"text":"the","start":43.69,"end":43.97},{"text":"colleagues,","start":43.97,"end":44.65},{"text":"please","start":44.65,"end":44.97},{"text":"go","start":44.97,"end":45.17},{"text":"ahead.","start":45.17,"end":45.45}]}]},{"sentences":[{"text":"Thank you very much, Mr. Chair.","start":47.53,"end":49.05,"topics":[],"words":[{"text":"Thank","start":47.53,"end":47.85},{"text":"you","start":47.85,"end":47.97},{"text":"very","start":47.97,"end":48.13},{"text":"much,","start":48.13,"end":48.33},{"text":"Mr.","start":48.33,"end":48.69},{"text":"Chair.","start":48.69,"end":49.05}]},{"text":"Good morning, distinguished delegates.","start":49.05,"end":51.13,"topics":[],"words":[{"text":"Good","start":49.05,"end":49.33},{"text":"morning,","start":49.33,"end":49.61},{"text":"distinguished","start":50.01,"end":50.69},{"text":"delegates.","start":50.69,"end":51.13}]},{"text":"Dear colleagues, indeed we want to pick up where we left off yesterday.","start":51.13,"end":55.3,"topics":[],"words":[{"text":"Dear","start":51.13,"end":51.41},{"text":"colleagues,","start":51.41,"end":51.93},{"text":"indeed","start":52.98,"end":53.26},{"text":"we","start":53.26,"end":53.42},{"text":"want","start":53.42,"end":53.58},{"text":"to","start":53.58,"end":53.7},{"text":"pick","start":53.7,"end":53.86},{"text":"up","start":53.86,"end":54.06},{"text":"where","start":54.06,"end":54.22},{"text":"we","start":54.22,"end":54.38},{"text":"left","start":54.38,"end":54.58},{"text":"off","start":54.58,"end":54.78},{"text":"yesterday.","start":54.78,"end":55.3}]},{"text":"Our focus yesterday in the evening was on the definition of cross border tax disputes and also how to address the NO treaty situation.","start":55.62,"end":67.1,"topics":[],"words":[{"text":"Our","start":55.62,"end":55.98},{"text":"focus","start":55.98,"end":56.34},{"text":"yesterday","start":56.34,"end":56.9},{"text":"in","start":56.9,"end":57.06},{"text":"the","start":57.06,"end":57.18},{"text":"evening","start":57.18,"end":57.58},{"text":"was","start":57.58,"end":57.94},{"text":"on","start":58.5,"end":58.78},{"text":"the","start":58.78,"end":59.06},{"text":"definition","start":59.46,"end":60.06},{"text":"of","start":60.06,"end":60.38},{"text":"cross","start":60.38,"end":60.74},{"text":"border","start":60.74,"end":61.14},{"text":"tax","start":61.94,"end":62.3},{"text":"disputes","start":62.3,"end":62.9},{"text":"and","start":62.9,"end":63.3},{"text":"also","start":63.54,"end":63.94},{"text":"how","start":64.02,"end":64.34},{"text":"to","start":64.34,"end":64.66},{"text":"address","start":64.82,"end":65.22},{"text":"the","start":65.7,"end":66.02},{"text":"NO","start":66.02,"end":66.22},{"text":"treaty","start":66.22,"end":66.62},{"text":"situation.","start":66.62,"end":67.1}]}]},{"sentences":[{"text":"And indeed we ended with some stakeholders asking for the floor and we will take them from first.","start":67.1,"end":78.06,"topics":[],"words":[{"text":"And","start":67.1,"end":67.34},{"text":"indeed","start":67.34,"end":67.78},{"text":"we","start":70.1,"end":70.5},{"text":"ended","start":70.5,"end":71.1},{"text":"with","start":71.1,"end":71.46},{"text":"some","start":72.98,"end":73.3},{"text":"stakeholders","start":73.3,"end":74.1},{"text":"asking","start":74.26,"end":74.78},{"text":"for","start":74.78,"end":74.9},{"text":"the","start":74.9,"end":75.02},{"text":"floor","start":75.02,"end":75.34},{"text":"and","start":75.34,"end":75.5},{"text":"we","start":75.5,"end":75.66},{"text":"will","start":75.66,"end":75.94},{"text":"take","start":76.58,"end":76.94},{"text":"them","start":76.94,"end":77.3},{"text":"from","start":77.38,"end":77.59},{"text":"first.","start":77.82,"end":78.06}]},{"text":"But before we begin, we would briefly would like to reflect on our yesterday's discussion.","start":78.38,"end":87.06,"topics":[],"words":[{"text":"But","start":78.38,"end":78.74},{"text":"before","start":78.74,"end":79.1},{"text":"we","start":79.18,"end":79.5},{"text":"begin,","start":79.5,"end":79.9},{"text":"we","start":80.54,"end":80.82},{"text":"would","start":80.82,"end":81.1},{"text":"briefly","start":81.82,"end":82.54},{"text":"would","start":82.54,"end":82.86},{"text":"like","start":82.86,"end":83.06},{"text":"to","start":83.06,"end":83.22},{"text":"reflect","start":83.22,"end":83.7},{"text":"on","start":83.7,"end":84.06},{"text":"our","start":85.74,"end":86.06},{"text":"yesterday's","start":86.06,"end":86.66},{"text":"discussion.","start":86.66,"end":87.06}]},{"text":"So first allow me to emphasize that it is not our, and I mean Marlene and my approach or our goal to convince you of a specific proposal or a specific approach.","start":87.06,"end":100.62,"topics":[],"words":[{"text":"So","start":87.06,"end":87.26},{"text":"first","start":87.26,"end":87.58},{"text":"allow","start":88.06,"end":88.46},{"text":"me","start":88.62,"end":89.02},{"text":"to","start":89.02,"end":89.38},{"text":"emphasize","start":89.38,"end":90.14},{"text":"that","start":90.14,"end":90.46},{"text":"it","start":90.46,"end":90.66},{"text":"is","start":90.66,"end":90.82},{"text":"not","start":90.82,"end":91.02},{"text":"our,","start":91.02,"end":91.3},{"text":"and","start":91.3,"end":91.54},{"text":"I","start":91.54,"end":91.66},{"text":"mean","start":91.66,"end":91.86},{"text":"Marlene","start":91.86,"end":92.42},{"text":"and","start":92.42,"end":92.7},{"text":"my","start":92.7,"end":93.02},{"text":"approach","start":93.02,"end":93.42},{"text":"or","start":94.7,"end":95.02},{"text":"our","start":95.02,"end":95.34},{"text":"goal","start":95.42,"end":95.82},{"text":"to","start":95.82,"end":96.06},{"text":"convince","start":96.06,"end":96.42},{"text":"you","start":96.42,"end":96.78},{"text":"of","start":96.78,"end":97.18},{"text":"a","start":98.46,"end":98.74},{"text":"specific","start":98.74,"end":99.14},{"text":"proposal","start":99.14,"end":99.7},{"text":"or","start":99.7,"end":99.82},{"text":"a","start":99.82,"end":99.94},{"text":"specific","start":99.94,"end":100.3},{"text":"approach.","start":100.3,"end":100.62}]},{"text":"Ultimately, it is up to the Member States to determine the way forward.","start":100.7,"end":103.82,"topics":[],"words":[{"text":"Ultimately,","start":100.7,"end":101.3},{"text":"it","start":101.3,"end":101.42},{"text":"is","start":101.42,"end":101.58},{"text":"up","start":101.58,"end":101.78},{"text":"to","start":101.78,"end":101.9},{"text":"the","start":101.9,"end":102.02},{"text":"Member","start":102.02,"end":102.22},{"text":"States","start":102.22,"end":102.54},{"text":"to","start":102.54,"end":102.82},{"text":"determine","start":102.82,"end":103.18},{"text":"the","start":103.18,"end":103.3},{"text":"way","start":103.3,"end":103.5},{"text":"forward.","start":103.5,"end":103.82}]},{"text":"What we however aim to do, what we are able to do is to outline the background, where we are coming from and how we arrived at this point in our discussion.","start":105.65,"end":115.33,"topics":[],"words":[{"text":"What","start":105.65,"end":105.81},{"text":"we","start":105.81,"end":106.13},{"text":"however","start":106.77,"end":107.17},{"text":"aim","start":107.57,"end":107.93},{"text":"to","start":107.93,"end":108.09},{"text":"do,","start":108.09,"end":108.33},{"text":"what","start":108.33,"end":108.57},{"text":"we","start":108.57,"end":108.69},{"text":"are","start":108.69,"end":108.81},{"text":"able","start":108.81,"end":109.05},{"text":"to","start":109.05,"end":109.25},{"text":"do","start":109.25,"end":109.41},{"text":"is","start":109.41,"end":109.65},{"text":"to","start":109.65,"end":109.89},{"text":"outline","start":109.89,"end":110.37},{"text":"the","start":110.37,"end":110.57},{"text":"background,","start":110.57,"end":111.09},{"text":"where","start":111.25,"end":111.53},{"text":"we","start":111.53,"end":111.69},{"text":"are","start":111.69,"end":111.85},{"text":"coming","start":111.85,"end":112.09},{"text":"from","start":112.09,"end":112.41},{"text":"and","start":112.41,"end":112.65},{"text":"how","start":112.65,"end":112.81},{"text":"we","start":112.81,"end":113.01},{"text":"arrived","start":113.01,"end":113.37},{"text":"at","start":113.37,"end":113.61},{"text":"this","start":113.61,"end":113.81},{"text":"point","start":113.81,"end":114.09},{"text":"in","start":114.09,"end":114.37},{"text":"our","start":114.37,"end":114.61},{"text":"discussion.","start":114.61,"end":115.33}]}]},{"sentences":[{"text":"I do this also because to some extent it is a little bit repetitive, which is not necessarily bad because it helps everyone to understand why we are where we are.","start":116.21,"end":126.77,"topics":[],"words":[{"text":"I","start":116.21,"end":116.53},{"text":"do","start":116.53,"end":116.73},{"text":"this","start":116.73,"end":116.89},{"text":"also","start":116.89,"end":117.17},{"text":"because","start":117.25,"end":117.65},{"text":"to","start":118.13,"end":118.41},{"text":"some","start":118.41,"end":118.61},{"text":"extent","start":118.61,"end":118.93},{"text":"it","start":118.93,"end":119.13},{"text":"is","start":119.13,"end":119.37},{"text":"a","start":119.37,"end":119.57},{"text":"little","start":119.57,"end":119.69},{"text":"bit","start":119.69,"end":119.97},{"text":"repetitive,","start":119.97,"end":120.69},{"text":"which","start":120.85,"end":121.17},{"text":"is","start":121.17,"end":121.41},{"text":"not","start":121.41,"end":121.61},{"text":"necessarily","start":121.61,"end":122.25},{"text":"bad","start":122.25,"end":122.61},{"text":"because","start":122.61,"end":122.93},{"text":"it","start":122.93,"end":123.17},{"text":"helps","start":123.17,"end":123.57},{"text":"everyone","start":123.57,"end":123.89},{"text":"to","start":123.89,"end":124.21},{"text":"understand","start":124.21,"end":124.53},{"text":"why","start":125.33,"end":125.65},{"text":"we","start":125.65,"end":125.85},{"text":"are","start":125.85,"end":126.05},{"text":"where","start":126.05,"end":126.29},{"text":"we","start":126.29,"end":126.49},{"text":"are.","start":126.49,"end":126.77}]}]},{"sentences":[{"text":"It is the.","start":128.85,"end":130.87,"topics":[],"words":[{"text":"It","start":128.85,"end":129.13},{"text":"is","start":129.13,"end":129.41},{"text":"the.","start":130.53,"end":130.87}]},{"text":"The fact that the questions on the screen are being addressed in parallel is not a coincidence.","start":130.94,"end":136.94,"topics":[],"words":[{"text":"The","start":130.94,"end":131.06},{"text":"fact","start":131.06,"end":131.22},{"text":"that","start":131.22,"end":131.38},{"text":"the","start":131.38,"end":131.54},{"text":"questions","start":131.54,"end":132.22},{"text":"on","start":132.38,"end":132.66},{"text":"the","start":132.66,"end":132.86},{"text":"screen","start":132.86,"end":133.34},{"text":"are","start":133.66,"end":134.02},{"text":"being","start":134.02,"end":134.3},{"text":"addressed","start":134.3,"end":134.78},{"text":"in","start":134.78,"end":134.9},{"text":"parallel","start":134.9,"end":135.34},{"text":"is","start":135.34,"end":135.66},{"text":"not","start":135.74,"end":136.06},{"text":"a","start":136.06,"end":136.3},{"text":"coincidence.","start":136.3,"end":136.94}]},{"text":"They are closely interlinked.","start":137.34,"end":139.66,"topics":[],"words":[{"text":"They","start":137.34,"end":137.66},{"text":"are","start":137.66,"end":137.98},{"text":"closely","start":138.38,"end":138.9},{"text":"interlinked.","start":138.9,"end":139.66}]},{"text":"Early in our negotiations, early in the process, during the scoping phase, there was a clear and broad support by the INC for the protocol to be limited to cross border disputes.","start":140.38,"end":152.22,"topics":[],"words":[{"text":"Early","start":140.38,"end":140.7},{"text":"in","start":140.7,"end":140.9},{"text":"our","start":140.9,"end":141.18},{"text":"negotiations,","start":141.5,"end":142.42},{"text":"early","start":142.42,"end":142.7},{"text":"in","start":142.7,"end":142.86},{"text":"the","start":142.86,"end":142.98},{"text":"process,","start":142.98,"end":143.26},{"text":"during","start":144.22,"end":144.54},{"text":"the","start":144.54,"end":144.74},{"text":"scoping","start":144.74,"end":145.26},{"text":"phase,","start":145.26,"end":145.58},{"text":"there","start":145.58,"end":145.78},{"text":"was","start":145.78,"end":145.94},{"text":"a","start":145.94,"end":146.1},{"text":"clear","start":146.1,"end":146.3},{"text":"and","start":146.3,"end":146.5},{"text":"broad","start":146.5,"end":146.779},{"text":"support","start":146.779,"end":147.18},{"text":"by","start":147.98,"end":148.26},{"text":"the","start":148.26,"end":148.42},{"text":"INC","start":148.42,"end":148.7},{"text":"for","start":148.94,"end":149.18},{"text":"the","start":149.18,"end":149.3},{"text":"protocol","start":149.3,"end":149.78},{"text":"to","start":149.78,"end":149.9},{"text":"be","start":149.9,"end":150.06},{"text":"limited","start":150.06,"end":150.46},{"text":"to","start":150.46,"end":150.78},{"text":"cross","start":150.78,"end":151.18},{"text":"border","start":151.18,"end":151.62},{"text":"disputes.","start":151.62,"end":152.22}]},{"text":"In contrast, purely domestic tax disputes should not be covered as it was regarded as something as a matter of national sovereignty.","start":152.94,"end":163.22,"topics":[],"words":[{"text":"In","start":152.94,"end":153.26},{"text":"contrast,","start":153.26,"end":153.9},{"text":"purely","start":154.46,"end":155.18},{"text":"domestic","start":155.42,"end":156.22},{"text":"tax","start":156.58,"end":156.74},{"text":"disputes","start":156.74,"end":157.26},{"text":"should","start":157.26,"end":157.5},{"text":"not","start":157.5,"end":157.66},{"text":"be","start":157.66,"end":157.82},{"text":"covered","start":157.82,"end":158.3},{"text":"as","start":158.3,"end":158.54},{"text":"it","start":158.54,"end":158.74},{"text":"was","start":158.74,"end":159.06},{"text":"regarded","start":159.06,"end":159.78},{"text":"as","start":159.78,"end":160.02},{"text":"something","start":160.02,"end":160.34},{"text":"as","start":160.74,"end":161.02},{"text":"a","start":161.02,"end":161.14},{"text":"matter","start":161.14,"end":161.38},{"text":"of","start":161.38,"end":161.7},{"text":"national","start":161.7,"end":162.02},{"text":"sovereignty.","start":162.34,"end":163.22}]}]},{"sentences":[{"text":"I believe that the no treaty situation is a little bit like borderline in between.","start":164.5,"end":169.3,"topics":[],"words":[{"text":"I","start":164.5,"end":164.78},{"text":"believe","start":164.78,"end":165.06},{"text":"that","start":165.06,"end":165.34},{"text":"the","start":165.34,"end":165.5},{"text":"no","start":165.5,"end":165.7},{"text":"treaty","start":165.7,"end":166.14},{"text":"situation","start":166.14,"end":166.66},{"text":"is","start":166.74,"end":167.14},{"text":"a","start":167.22,"end":167.46},{"text":"little","start":167.46,"end":167.62},{"text":"bit","start":167.62,"end":167.86},{"text":"like","start":167.86,"end":168.06},{"text":"borderline","start":168.06,"end":168.74},{"text":"in","start":168.74,"end":169.02},{"text":"between.","start":169.02,"end":169.3}]},{"text":"Member States emphasized very early on that cross border tax disputes require a common substantive legal basis.","start":171.14,"end":178.98,"topics":[],"words":[{"text":"Member","start":171.14,"end":171.46},{"text":"States","start":171.46,"end":171.78},{"text":"emphasized","start":171.78,"end":172.5},{"text":"very","start":172.58,"end":172.86},{"text":"early","start":172.86,"end":173.06},{"text":"on","start":173.06,"end":173.3},{"text":"that","start":173.3,"end":173.62},{"text":"cross","start":173.62,"end":174.06},{"text":"border","start":174.06,"end":174.5},{"text":"tax","start":174.66,"end":175.02},{"text":"disputes","start":175.02,"end":175.58},{"text":"require","start":175.58,"end":176.18},{"text":"a","start":176.5,"end":176.78},{"text":"common","start":176.78,"end":177.22},{"text":"substantive","start":177.54,"end":178.22},{"text":"legal","start":178.22,"end":178.54},{"text":"basis.","start":178.54,"end":178.98}]},{"text":"The reasoning stems from the view that otherwise a dispute is likely likely cannot be resolved.","start":180.02,"end":188.38,"topics":[],"words":[{"text":"The","start":180.02,"end":180.38},{"text":"reasoning","start":180.38,"end":180.98},{"text":"stems","start":181.38,"end":181.9},{"text":"from","start":181.9,"end":182.26},{"text":"the","start":182.34,"end":182.62},{"text":"view","start":182.62,"end":182.9},{"text":"that","start":182.9,"end":183.3},{"text":"otherwise","start":183.3,"end":184.02},{"text":"a","start":184.78,"end":184.9},{"text":"dispute","start":184.9,"end":185.3},{"text":"is","start":185.3,"end":185.54},{"text":"likely","start":185.54,"end":185.9},{"text":"likely","start":186.62,"end":187.02},{"text":"cannot","start":187.02,"end":187.54},{"text":"be","start":187.54,"end":187.74},{"text":"resolved.","start":187.74,"end":188.38}]},{"text":"I guess this is also this notion is derived from existing examples, namely intergovernmental tax treaties, which contain a mechanism to address the interpretation and application of exactly those treaties.","start":189.02,"end":205.18,"topics":[],"words":[{"text":"I","start":189.02,"end":189.3},{"text":"guess","start":189.3,"end":189.66},{"text":"this","start":189.74,"end":190.02},{"text":"is","start":190.02,"end":190.22},{"text":"also","start":190.22,"end":190.54},{"text":"this","start":192.38,"end":192.7},{"text":"notion","start":192.7,"end":193.06},{"text":"is","start":193.06,"end":193.26},{"text":"derived","start":193.26,"end":193.82},{"text":"from","start":193.9,"end":194.26},{"text":"existing","start":194.26,"end":194.86},{"text":"examples,","start":194.86,"end":195.62},{"text":"namely","start":195.62,"end":196.02},{"text":"intergovernmental","start":196.02,"end":196.86},{"text":"tax","start":196.86,"end":197.14},{"text":"treaties,","start":197.14,"end":197.74},{"text":"which","start":197.9,"end":198.26},{"text":"contain","start":198.26,"end":198.82},{"text":"a","start":198.82,"end":199.06},{"text":"mechanism","start":199.06,"end":199.62},{"text":"to","start":199.62,"end":199.86},{"text":"address","start":199.86,"end":200.14},{"text":"the","start":200.78,"end":201.1},{"text":"interpretation","start":201.1,"end":201.82},{"text":"and","start":201.82,"end":202.06},{"text":"application","start":202.06,"end":202.66},{"text":"of","start":202.66,"end":203.02},{"text":"exactly","start":203.02,"end":203.7},{"text":"those","start":203.7,"end":204.06},{"text":"treaties.","start":204.54,"end":205.18}]},{"text":"At the same time, some voiters, though perhaps less vocal, highlighted the challenge that by or multilateral agreements are often absent, yet Member States still face the issue and see the need to provide for tax certainty and to avoid double taxation in those circumstances.","start":206.22,"end":228.86,"topics":[],"words":[{"text":"At","start":206.22,"end":206.5},{"text":"the","start":206.5,"end":206.66},{"text":"same","start":206.66,"end":206.9},{"text":"time,","start":206.9,"end":207.26},{"text":"some","start":207.66,"end":208.02},{"text":"voiters,","start":208.02,"end":208.78},{"text":"though","start":209.5,"end":209.9},{"text":"perhaps","start":210.62,"end":211.02},{"text":"less","start":211.26,"end":211.66},{"text":"vocal,","start":211.66,"end":212.3},{"text":"highlighted","start":212.7,"end":213.46},{"text":"the","start":213.46,"end":213.74},{"text":"challenge","start":213.74,"end":214.3},{"text":"that","start":214.3,"end":214.62},{"text":"by","start":215.02,"end":215.42},{"text":"or","start":215.5,"end":215.9},{"text":"multilateral","start":215.98,"end":216.94},{"text":"agreements","start":216.94,"end":217.54},{"text":"are","start":217.54,"end":217.78},{"text":"often","start":217.78,"end":218.06},{"text":"absent,","start":218.06,"end":218.78},{"text":"yet","start":219.1,"end":219.42},{"text":"Member","start":219.42,"end":219.7},{"text":"States","start":219.7,"end":220.06},{"text":"still","start":220.46,"end":220.86},{"text":"face","start":221.1,"end":221.5},{"text":"the","start":221.66,"end":221.94},{"text":"issue","start":221.94,"end":222.22},{"text":"and","start":222.22,"end":222.62},{"text":"see","start":222.62,"end":222.94},{"text":"the","start":222.94,"end":223.14},{"text":"need","start":223.14,"end":223.42},{"text":"to","start":223.42,"end":223.7},{"text":"provide","start":223.7,"end":223.98},{"text":"for","start":223.98,"end":224.26},{"text":"tax","start":224.26,"end":224.5},{"text":"certainty","start":224.5,"end":225.18},{"text":"and","start":225.34,"end":225.62},{"text":"to","start":225.62,"end":225.78},{"text":"avoid","start":225.78,"end":226.14},{"text":"double","start":226.14,"end":226.459},{"text":"taxation","start":226.459,"end":227.1},{"text":"in","start":227.26,"end":227.54},{"text":"those","start":227.54,"end":227.82},{"text":"circumstances.","start":227.98,"end":228.86}]}]},{"sentences":[{"text":"And in that regard, although those voices were rare yesterday, I did the math.","start":229.9,"end":237.59,"topics":[],"words":[{"text":"And","start":229.9,"end":230.18},{"text":"in","start":230.18,"end":230.34},{"text":"that","start":230.34,"end":230.54},{"text":"regard,","start":230.54,"end":230.98},{"text":"although","start":230.98,"end":231.38},{"text":"those","start":231.38,"end":231.66},{"text":"voices","start":231.66,"end":232.3},{"text":"were","start":233.5,"end":233.86},{"text":"rare","start":233.86,"end":234.3},{"text":"yesterday,","start":234.46,"end":235.1},{"text":"I","start":236.63,"end":236.75},{"text":"did","start":236.75,"end":236.95},{"text":"the","start":236.95,"end":237.19},{"text":"math.","start":237.19,"end":237.59}]},{"text":"For every country to have a DTA with every other country, approximately 18,500 bilateral treaties would be required.","start":238.15,"end":246.07,"topics":[],"words":[{"text":"For","start":238.15,"end":238.43},{"text":"every","start":238.43,"end":238.63},{"text":"country","start":238.63,"end":238.95},{"text":"to","start":238.95,"end":239.23},{"text":"have","start":239.23,"end":239.35},{"text":"a","start":239.35,"end":239.47},{"text":"DTA","start":239.47,"end":240.03},{"text":"with","start":240.03,"end":240.31},{"text":"every","start":240.31,"end":240.55},{"text":"other","start":240.55,"end":240.79},{"text":"country,","start":240.79,"end":241.11},{"text":"approximately","start":241.27,"end":242.15},{"text":"18,500","start":242.15,"end":243.51},{"text":"bilateral","start":243.75,"end":244.51},{"text":"treaties","start":244.51,"end":244.95},{"text":"would","start":245.03,"end":245.31},{"text":"be","start":245.31,"end":245.51},{"text":"required.","start":245.51,"end":246.07}]},{"text":"We are currently a long way from that figure, I think that demonstrates that there is the business case, so to say, for this situation.","start":246.47,"end":257.67,"topics":[],"words":[{"text":"We","start":246.47,"end":246.75},{"text":"are","start":246.75,"end":246.95},{"text":"currently","start":246.95,"end":247.27},{"text":"a","start":247.99,"end":248.27},{"text":"long","start":248.27,"end":248.47},{"text":"way","start":248.47,"end":248.75},{"text":"from","start":248.75,"end":249.03},{"text":"that","start":249.03,"end":249.27},{"text":"figure,","start":249.27,"end":249.75},{"text":"I","start":249.99,"end":250.27},{"text":"think","start":250.27,"end":250.47},{"text":"that","start":250.47,"end":250.71},{"text":"demonstrates","start":250.71,"end":251.39},{"text":"that","start":251.39,"end":251.67},{"text":"there","start":253.75,"end":254.03},{"text":"is","start":254.03,"end":254.19},{"text":"the","start":254.19,"end":254.35},{"text":"business","start":254.35,"end":254.63},{"text":"case,","start":254.63,"end":254.99},{"text":"so","start":254.99,"end":255.23},{"text":"to","start":255.23,"end":255.39},{"text":"say,","start":255.39,"end":255.67},{"text":"for","start":256.63,"end":256.91},{"text":"this","start":256.91,"end":257.11},{"text":"situation.","start":257.11,"end":257.67}]},{"text":"Ultimately, the goal is to offer a protocol that provides added value to all potential signatories to as many member states as possible.","start":258.55,"end":267.46,"topics":[],"words":[{"text":"Ultimately,","start":258.55,"end":259.39},{"text":"the","start":259.39,"end":259.63},{"text":"goal","start":259.63,"end":259.91},{"text":"is","start":259.91,"end":260.11},{"text":"to","start":260.11,"end":260.27},{"text":"offer","start":260.27,"end":260.51},{"text":"a","start":260.51,"end":260.79},{"text":"protocol","start":260.79,"end":261.43},{"text":"that","start":261.51,"end":261.87},{"text":"provides","start":261.87,"end":262.47},{"text":"added","start":262.47,"end":262.79},{"text":"value","start":262.79,"end":263.19},{"text":"to","start":263.35,"end":263.75},{"text":"all","start":264.42,"end":264.62},{"text":"potential","start":264.62,"end":265.14},{"text":"signatories","start":265.14,"end":265.86},{"text":"to","start":265.86,"end":266.06},{"text":"as","start":266.06,"end":266.22},{"text":"many","start":266.22,"end":266.42},{"text":"member","start":266.42,"end":266.66},{"text":"states","start":266.66,"end":266.94},{"text":"as","start":266.94,"end":267.18},{"text":"possible.","start":267.18,"end":267.46}]},{"text":"The majority so far doesn't seem to see added value in tackling nor treaty situations.","start":268.26,"end":275.38,"topics":[],"words":[{"text":"The","start":268.26,"end":268.54},{"text":"majority","start":268.54,"end":269.22},{"text":"so","start":269.62,"end":269.9},{"text":"far","start":269.9,"end":270.14},{"text":"doesn't","start":270.14,"end":270.54},{"text":"seem","start":270.54,"end":270.78},{"text":"to","start":270.78,"end":271.14},{"text":"see","start":271.3,"end":271.7},{"text":"added","start":271.7,"end":272.1},{"text":"value","start":272.18,"end":272.58},{"text":"in","start":272.9,"end":273.18},{"text":"tackling","start":273.18,"end":273.7},{"text":"nor","start":273.78,"end":274.1},{"text":"treaty","start":274.1,"end":274.62},{"text":"situations.","start":274.62,"end":275.38}]}]},{"sentences":[{"text":"We sought to address those concerns in those member states by introducing the concept of optionality.","start":275.78,"end":283.54,"topics":[],"words":[{"text":"We","start":275.78,"end":276.06},{"text":"sought","start":276.06,"end":276.5},{"text":"to","start":276.5,"end":276.82},{"text":"address","start":276.82,"end":277.14},{"text":"those","start":278.18,"end":278.54},{"text":"concerns","start":278.54,"end":279.22},{"text":"in","start":279.22,"end":279.42},{"text":"those","start":279.42,"end":279.66},{"text":"member","start":279.66,"end":279.98},{"text":"states","start":279.98,"end":280.34},{"text":"by","start":280.5,"end":280.9},{"text":"introducing","start":280.9,"end":281.78},{"text":"the","start":281.86,"end":282.18},{"text":"concept","start":282.18,"end":282.58},{"text":"of","start":282.58,"end":282.78},{"text":"optionality.","start":282.78,"end":283.54}]},{"text":"Accordingly, the option so to address those meetings, no treaty situation would require both member states involved to agree to it.","start":284.26,"end":297.24,"topics":[],"words":[{"text":"Accordingly,","start":284.26,"end":285.14},{"text":"the","start":285.7,"end":285.98},{"text":"option","start":285.98,"end":286.5},{"text":"so","start":287.54,"end":287.86},{"text":"to","start":287.86,"end":288.18},{"text":"address","start":288.82,"end":289.22},{"text":"those","start":289.22,"end":289.58},{"text":"meetings,","start":289.58,"end":289.81},{"text":"no","start":291.08,"end":291.24},{"text":"treaty","start":291.24,"end":291.68},{"text":"situation","start":291.68,"end":292.12},{"text":"would","start":292.44,"end":292.76},{"text":"require","start":292.76,"end":293.32},{"text":"both","start":294.12,"end":294.52},{"text":"member","start":294.52,"end":294.92},{"text":"states","start":294.92,"end":295.32},{"text":"involved","start":295.4,"end":296.04},{"text":"to","start":296.12,"end":296.44},{"text":"agree","start":296.44,"end":296.72},{"text":"to","start":296.72,"end":296.96},{"text":"it.","start":296.96,"end":297.24}]},{"text":"In other words, no one will be forced against their will to apply the protocol in cases where no substantive legal basis exist.","start":297.24,"end":305.96,"topics":[],"words":[{"text":"In","start":297.24,"end":297.52},{"text":"other","start":297.52,"end":297.76},{"text":"words,","start":297.76,"end":298.12},{"text":"no","start":298.12,"end":298.36},{"text":"one","start":298.36,"end":298.68},{"text":"will","start":299.08,"end":299.36},{"text":"be","start":299.36,"end":299.6},{"text":"forced","start":299.6,"end":300.04},{"text":"against","start":300.04,"end":300.44},{"text":"their","start":300.44,"end":300.76},{"text":"will","start":300.76,"end":301.08},{"text":"to","start":301.32,"end":301.64},{"text":"apply","start":301.64,"end":302},{"text":"the","start":302,"end":302.24},{"text":"protocol","start":302.24,"end":302.76},{"text":"in","start":302.76,"end":303},{"text":"cases","start":303,"end":303.32},{"text":"where","start":303.4,"end":303.72},{"text":"no","start":303.72,"end":303.96},{"text":"substantive","start":303.96,"end":304.52},{"text":"legal","start":304.52,"end":304.88},{"text":"basis","start":304.88,"end":305.32},{"text":"exist.","start":305.4,"end":305.96}]}]},{"sentences":[{"text":"And then I think what is next, that in our discussion it is easy to have kind of a misunderstanding if we do not pay close attention to the terminology we use.","start":308.12,"end":318.43,"topics":[],"words":[{"text":"And","start":308.12,"end":308.52},{"text":"then","start":308.52,"end":308.92},{"text":"I","start":309.16,"end":309.4},{"text":"think","start":309.4,"end":309.6},{"text":"what","start":309.6,"end":309.84},{"text":"is","start":309.84,"end":310},{"text":"next,","start":310,"end":310.24},{"text":"that","start":310.24,"end":310.48},{"text":"in","start":310.48,"end":310.64},{"text":"our","start":310.64,"end":310.84},{"text":"discussion","start":310.84,"end":311.28},{"text":"it","start":311.28,"end":311.44},{"text":"is","start":311.44,"end":311.6},{"text":"easy","start":311.6,"end":311.92},{"text":"to","start":311.92,"end":312.08},{"text":"have","start":312.08,"end":312.36},{"text":"kind","start":312.6,"end":312.88},{"text":"of","start":312.88,"end":313.04},{"text":"a","start":313.04,"end":313.16},{"text":"misunderstanding","start":313.16,"end":314.12},{"text":"if","start":314.12,"end":314.4},{"text":"we","start":314.4,"end":314.56},{"text":"do","start":314.56,"end":314.72},{"text":"not","start":314.72,"end":314.88},{"text":"pay","start":314.88,"end":315.08},{"text":"close","start":315.08,"end":315.32},{"text":"attention","start":315.32,"end":315.72},{"text":"to","start":315.72,"end":315.92},{"text":"the","start":315.92,"end":316.2},{"text":"terminology","start":316.51,"end":316.91},{"text":"we","start":317.79,"end":318.11},{"text":"use.","start":318.11,"end":318.43}]},{"text":"It starts maybe with the term dispute.","start":318.99,"end":321.47,"topics":[],"words":[{"text":"It","start":318.99,"end":319.31},{"text":"starts","start":319.31,"end":319.67},{"text":"maybe","start":319.67,"end":319.91},{"text":"with","start":319.91,"end":320.07},{"text":"the","start":320.07,"end":320.27},{"text":"term","start":320.27,"end":320.59},{"text":"dispute.","start":320.83,"end":321.47}]},{"text":"And there the question is, is a dispute only something that can be resolved?","start":321.95,"end":326.43,"topics":[],"words":[{"text":"And","start":321.95,"end":322.31},{"text":"there","start":322.31,"end":322.59},{"text":"the","start":322.59,"end":322.79},{"text":"question","start":322.79,"end":323.03},{"text":"is,","start":323.03,"end":323.27},{"text":"is","start":323.27,"end":323.47},{"text":"a","start":323.47,"end":323.63},{"text":"dispute","start":323.63,"end":323.99},{"text":"only","start":323.99,"end":324.35},{"text":"something","start":324.35,"end":324.71},{"text":"that","start":324.71,"end":325.07},{"text":"can","start":325.31,"end":325.63},{"text":"be","start":325.63,"end":325.87},{"text":"resolved?","start":325.87,"end":326.43}]},{"text":"Or do we also accept the situation as a dispute, even it cannot be settled, but it's factually there.","start":326.51,"end":332.83,"topics":[],"words":[{"text":"Or","start":326.51,"end":326.83},{"text":"do","start":326.83,"end":327.03},{"text":"we","start":327.03,"end":327.19},{"text":"also","start":327.19,"end":327.47},{"text":"accept","start":327.47,"end":327.87},{"text":"the","start":327.87,"end":328.19},{"text":"situation","start":328.19,"end":328.67},{"text":"as","start":328.75,"end":329.03},{"text":"a","start":329.03,"end":329.19},{"text":"dispute,","start":329.19,"end":329.55},{"text":"even","start":329.55,"end":329.83},{"text":"it","start":329.83,"end":330.07},{"text":"cannot","start":330.07,"end":330.47},{"text":"be","start":330.47,"end":330.67},{"text":"settled,","start":330.67,"end":331.15},{"text":"but","start":331.39,"end":331.71},{"text":"it's","start":331.71,"end":331.99},{"text":"factually","start":331.99,"end":332.429},{"text":"there.","start":332.429,"end":332.83}]},{"text":"I personally, I believe a broader understanding is helpful in that regard.","start":334.35,"end":339.39,"topics":[],"words":[{"text":"I","start":334.35,"end":334.67},{"text":"personally,","start":334.67,"end":335.11},{"text":"I","start":335.11,"end":335.27},{"text":"believe","start":335.27,"end":335.55},{"text":"a","start":335.71,"end":336.03},{"text":"broader","start":336.03,"end":336.67},{"text":"understanding","start":336.99,"end":337.87},{"text":"is","start":337.95,"end":338.27},{"text":"helpful","start":338.27,"end":338.67},{"text":"in","start":338.67,"end":338.87},{"text":"that","start":338.87,"end":339.03},{"text":"regard.","start":339.03,"end":339.39}]}]},{"sentences":[{"text":"After all, we also do not claim that dispute only exists once a specific tax case becomes the subject of a formal map.","start":339.39,"end":350.5,"topics":[],"words":[{"text":"After","start":339.39,"end":339.67},{"text":"all,","start":339.67,"end":339.95},{"text":"we","start":339.95,"end":340.27},{"text":"also","start":340.51,"end":340.87},{"text":"do","start":340.87,"end":341.11},{"text":"not","start":341.11,"end":341.31},{"text":"claim","start":341.31,"end":341.63},{"text":"that","start":341.79,"end":342.19},{"text":"dispute","start":342.51,"end":343.15},{"text":"only","start":343.23,"end":343.59},{"text":"exists","start":343.59,"end":344.11},{"text":"once","start":344.58,"end":344.78},{"text":"a","start":344.78,"end":344.98},{"text":"specific","start":344.98,"end":345.54},{"text":"tax","start":346.34,"end":346.74},{"text":"case","start":346.98,"end":347.38},{"text":"becomes","start":348.34,"end":348.86},{"text":"the","start":348.86,"end":348.98},{"text":"subject","start":348.98,"end":349.26},{"text":"of","start":349.26,"end":349.42},{"text":"a","start":349.42,"end":349.58},{"text":"formal","start":349.58,"end":349.9},{"text":"map.","start":349.9,"end":350.5}]},{"text":"Instead, we want to intervene at an earlier stage.","start":350.5,"end":354.5,"topics":[],"words":[{"text":"Instead,","start":350.5,"end":350.98},{"text":"we","start":352.26,"end":352.54},{"text":"want","start":352.54,"end":352.7},{"text":"to","start":352.7,"end":352.82},{"text":"intervene","start":352.82,"end":353.3},{"text":"at","start":353.3,"end":353.5},{"text":"an","start":353.5,"end":353.7},{"text":"earlier","start":353.7,"end":354.02},{"text":"stage.","start":354.02,"end":354.5}]},{"text":"We want to use preventive measures, so from escalating into a dispute in the first place, kind of a formal dispute.","start":355.86,"end":365.06,"topics":[],"words":[{"text":"We","start":355.86,"end":356.18},{"text":"want","start":356.18,"end":356.38},{"text":"to","start":356.38,"end":356.58},{"text":"use","start":356.58,"end":356.9},{"text":"preventive","start":356.9,"end":357.5},{"text":"measures,","start":357.5,"end":357.94},{"text":"so","start":358.42,"end":358.7},{"text":"from","start":358.7,"end":358.86},{"text":"escalating","start":358.86,"end":359.54},{"text":"into","start":360.34,"end":360.739},{"text":"a","start":360.82,"end":361.1},{"text":"dispute","start":361.1,"end":361.62},{"text":"in","start":361.78,"end":362.06},{"text":"the","start":362.06,"end":362.22},{"text":"first","start":362.22,"end":362.46},{"text":"place,","start":362.46,"end":362.82},{"text":"kind","start":363.54,"end":363.78},{"text":"of","start":363.78,"end":363.9},{"text":"a","start":363.9,"end":364.06},{"text":"formal","start":364.06,"end":364.5},{"text":"dispute.","start":364.5,"end":365.06}]},{"text":"So the note, the concept note deliberately refers in the.","start":366.42,"end":370.81,"topics":[],"words":[{"text":"So","start":366.42,"end":366.82},{"text":"the","start":366.98,"end":367.26},{"text":"note,","start":367.26,"end":367.58},{"text":"the","start":367.58,"end":367.74},{"text":"concept","start":367.74,"end":368.14},{"text":"note","start":368.14,"end":368.54},{"text":"deliberately","start":368.54,"end":369.22},{"text":"refers","start":369.38,"end":369.94},{"text":"in","start":370.5,"end":370.655},{"text":"the.","start":370.655,"end":370.81}]},{"text":"In the context of no treaties, it refers to no treaty situations.","start":371.44,"end":375.6,"topics":[],"words":[{"text":"In","start":371.44,"end":371.56},{"text":"the","start":371.56,"end":371.72},{"text":"context","start":371.72,"end":372.04},{"text":"of","start":372.04,"end":372.28},{"text":"no","start":372.28,"end":372.56},{"text":"treaties,","start":372.56,"end":373.2},{"text":"it","start":373.28,"end":373.56},{"text":"refers","start":373.56,"end":373.92},{"text":"to","start":373.92,"end":374.12},{"text":"no","start":374.12,"end":374.32},{"text":"treaty","start":374.32,"end":374.76},{"text":"situations.","start":374.76,"end":375.6}]}]},{"sentences":[{"text":"Perhaps, and I emphasize, perhaps it would be helpful to understand it by saying one could speak of no treaty disputes.","start":376,"end":384.16,"topics":[],"words":[{"text":"Perhaps,","start":376,"end":376.48},{"text":"and","start":376.48,"end":376.68},{"text":"I","start":376.68,"end":376.84},{"text":"emphasize,","start":376.84,"end":377.36},{"text":"perhaps","start":377.36,"end":377.92},{"text":"it","start":378.32,"end":378.6},{"text":"would","start":378.6,"end":378.84},{"text":"be","start":378.84,"end":379.2},{"text":"helpful","start":379.68,"end":380.2},{"text":"to","start":380.2,"end":380.44},{"text":"understand","start":380.44,"end":380.72},{"text":"it","start":380.8,"end":381.2},{"text":"by","start":381.2,"end":381.56},{"text":"saying","start":381.56,"end":381.88},{"text":"one","start":381.88,"end":382.12},{"text":"could","start":382.12,"end":382.32},{"text":"speak","start":382.32,"end":382.56},{"text":"of","start":382.56,"end":382.76},{"text":"no","start":382.76,"end":383.04},{"text":"treaty","start":383.04,"end":383.6},{"text":"disputes.","start":383.6,"end":384.16}]},{"text":"That does not mean cross border disputes.","start":384.88,"end":387.92,"topics":[],"words":[{"text":"That","start":384.88,"end":385.2},{"text":"does","start":385.2,"end":385.4},{"text":"not","start":385.4,"end":385.6},{"text":"mean","start":385.6,"end":385.92},{"text":"cross","start":386.56,"end":386.959},{"text":"border","start":386.959,"end":387.32},{"text":"disputes.","start":387.32,"end":387.92}]}]},{"sentences":[{"text":"The issues we want to address under no treaty situation affect more than one state and therefore it is maybe not wouldn't be right to say it's purely domestic.","start":390.48,"end":403.41,"topics":[],"words":[{"text":"The","start":390.48,"end":390.8},{"text":"issues","start":390.8,"end":391.12},{"text":"we","start":392,"end":392.32},{"text":"want","start":392.32,"end":392.52},{"text":"to","start":392.52,"end":392.68},{"text":"address","start":392.68,"end":392.96},{"text":"under","start":392.96,"end":393.28},{"text":"no","start":393.28,"end":393.52},{"text":"treaty","start":393.52,"end":393.96},{"text":"situation","start":393.96,"end":394.4},{"text":"affect","start":395.2,"end":395.64},{"text":"more","start":395.64,"end":395.8},{"text":"than","start":395.8,"end":396},{"text":"one","start":396,"end":396.2},{"text":"state","start":396.2,"end":396.48},{"text":"and","start":398.93,"end":399.05},{"text":"therefore","start":399.05,"end":399.33},{"text":"it","start":399.33,"end":399.53},{"text":"is","start":399.53,"end":399.81},{"text":"maybe","start":399.89,"end":400.37},{"text":"not","start":400.37,"end":400.69},{"text":"wouldn't","start":401.09,"end":401.45},{"text":"be","start":401.45,"end":401.61},{"text":"right","start":401.61,"end":401.77},{"text":"to","start":401.77,"end":401.93},{"text":"say","start":401.93,"end":402.09},{"text":"it's","start":402.09,"end":402.33},{"text":"purely","start":402.33,"end":402.65},{"text":"domestic.","start":402.65,"end":403.41}]},{"text":"But what distinguish those situations from a typical cross border dispute is that they lack a substantive common legal basis in this situation.","start":403.73,"end":415.73,"topics":[],"words":[{"text":"But","start":403.73,"end":404.13},{"text":"what","start":404.21,"end":404.57},{"text":"distinguish","start":404.57,"end":405.25},{"text":"those","start":406.21,"end":406.57},{"text":"situations","start":406.57,"end":407.17},{"text":"from","start":407.17,"end":407.33},{"text":"a","start":407.33,"end":407.49},{"text":"typical","start":407.49,"end":407.85},{"text":"cross","start":407.85,"end":408.21},{"text":"border","start":408.21,"end":408.61},{"text":"dispute","start":408.61,"end":409.01},{"text":"is","start":409.01,"end":409.21},{"text":"that","start":409.21,"end":409.37},{"text":"they","start":409.37,"end":409.57},{"text":"lack","start":409.57,"end":409.89},{"text":"a","start":409.89,"end":410.21},{"text":"substantive","start":410.37,"end":411.17},{"text":"common","start":411.41,"end":411.81},{"text":"legal","start":411.81,"end":412.17},{"text":"basis","start":412.17,"end":412.61},{"text":"in","start":414.77,"end":415.05},{"text":"this","start":415.05,"end":415.25},{"text":"situation.","start":415.25,"end":415.73}]},{"text":"And I can remind you of Marlene's previous intervention.","start":415.73,"end":419.09,"topics":[],"words":[{"text":"And","start":415.73,"end":416.01},{"text":"I","start":416.01,"end":416.17},{"text":"can","start":416.17,"end":416.37},{"text":"remind","start":416.37,"end":416.73},{"text":"you","start":416.73,"end":416.93},{"text":"of","start":416.93,"end":417.25},{"text":"Marlene's","start":417.33,"end":418.17},{"text":"previous","start":418.17,"end":418.41},{"text":"intervention.","start":418.41,"end":419.09}]},{"text":"A taxpayer currently tries to resolve those situations involving potential debit taxation where they see the risk of double taxation with a single tax administration.","start":419.09,"end":429.39,"topics":[],"words":[{"text":"A","start":419.09,"end":419.25},{"text":"taxpayer","start":419.25,"end":419.81},{"text":"currently","start":419.81,"end":420.13},{"text":"tries","start":420.13,"end":420.53},{"text":"to","start":420.53,"end":420.77},{"text":"resolve","start":420.77,"end":421.33},{"text":"those","start":421.97,"end":422.29},{"text":"situations","start":422.29,"end":423.17},{"text":"involving","start":424.27,"end":424.67},{"text":"potential","start":424.83,"end":425.35},{"text":"debit","start":425.35,"end":425.75},{"text":"taxation","start":425.75,"end":426.19},{"text":"where","start":426.19,"end":426.39},{"text":"they","start":426.39,"end":426.55},{"text":"see","start":426.55,"end":426.71},{"text":"the","start":426.71,"end":426.87},{"text":"risk","start":426.87,"end":427.07},{"text":"of","start":427.07,"end":427.27},{"text":"double","start":427.27,"end":427.55},{"text":"taxation","start":427.55,"end":427.99},{"text":"with","start":427.99,"end":428.15},{"text":"a","start":428.15,"end":428.31},{"text":"single","start":428.31,"end":428.55},{"text":"tax","start":428.55,"end":428.79},{"text":"administration.","start":428.79,"end":429.39}]},{"text":"In some cases, the same taxpayer may be in dispute, so to say, with two or more tax administrations simultaneously in parallel.","start":429.47,"end":439.47,"topics":[],"words":[{"text":"In","start":429.47,"end":429.87},{"text":"some","start":430.35,"end":430.67},{"text":"cases,","start":430.67,"end":430.99},{"text":"the","start":430.99,"end":431.27},{"text":"same","start":431.27,"end":431.47},{"text":"taxpayer","start":431.47,"end":432.15},{"text":"may","start":432.15,"end":432.31},{"text":"be","start":432.31,"end":432.51},{"text":"in","start":432.51,"end":432.71},{"text":"dispute,","start":432.71,"end":433.31},{"text":"so","start":433.39,"end":433.67},{"text":"to","start":433.67,"end":433.83},{"text":"say,","start":433.83,"end":434.11},{"text":"with","start":435.47,"end":435.87},{"text":"two","start":436.11,"end":436.47},{"text":"or","start":436.47,"end":436.71},{"text":"more","start":436.71,"end":436.95},{"text":"tax","start":436.95,"end":437.23},{"text":"administrations","start":437.23,"end":438.07},{"text":"simultaneously","start":438.07,"end":438.79},{"text":"in","start":438.79,"end":438.95},{"text":"parallel.","start":438.95,"end":439.47}]}]},{"sentences":[{"text":"And the idea in the concept note is to bring the situation closer to a regular cross border tax dispute.","start":440.03,"end":446.59,"topics":[],"words":[{"text":"And","start":440.03,"end":440.31},{"text":"the","start":440.31,"end":440.47},{"text":"idea","start":440.47,"end":440.79},{"text":"in","start":440.79,"end":440.95},{"text":"the","start":440.95,"end":441.11},{"text":"concept","start":441.11,"end":441.47},{"text":"note","start":441.47,"end":441.75},{"text":"is","start":441.75,"end":441.91},{"text":"to","start":441.91,"end":442.07},{"text":"bring","start":442.07,"end":442.23},{"text":"the","start":442.23,"end":442.39},{"text":"situation","start":442.39,"end":442.91},{"text":"closer","start":443.07,"end":443.87},{"text":"to","start":443.87,"end":444.19},{"text":"a","start":444.19,"end":444.43},{"text":"regular","start":444.43,"end":444.87},{"text":"cross","start":444.87,"end":445.23},{"text":"border","start":445.23,"end":445.67},{"text":"tax","start":445.67,"end":445.99},{"text":"dispute.","start":445.99,"end":446.59}]},{"text":"Of course, we cannot change the fact that that there is no common legal basis.","start":446.91,"end":451.22,"topics":[],"words":[{"text":"Of","start":446.91,"end":447.19},{"text":"course,","start":447.19,"end":447.39},{"text":"we","start":447.39,"end":447.59},{"text":"cannot","start":447.59,"end":447.95},{"text":"change","start":447.95,"end":448.27},{"text":"the","start":448.27,"end":448.55},{"text":"fact","start":448.55,"end":448.75},{"text":"that","start":448.75,"end":448.99},{"text":"that","start":449.14,"end":449.26},{"text":"there","start":449.26,"end":449.42},{"text":"is","start":449.42,"end":449.7},{"text":"no","start":449.7,"end":450.02},{"text":"common","start":450.02,"end":450.42},{"text":"legal","start":450.42,"end":450.78},{"text":"basis.","start":450.78,"end":451.22}]},{"text":"As most member states have pointed out, one cannot expect a dispute to be resolved in the absence of a common legal basis.","start":452.74,"end":459.78,"topics":[],"words":[{"text":"As","start":452.74,"end":453.14},{"text":"most","start":453.14,"end":453.46},{"text":"member","start":453.46,"end":453.7},{"text":"states","start":453.7,"end":453.98},{"text":"have","start":453.98,"end":454.22},{"text":"pointed","start":454.22,"end":454.54},{"text":"out,","start":454.54,"end":454.74},{"text":"one","start":454.74,"end":454.98},{"text":"cannot","start":454.98,"end":455.46},{"text":"expect","start":455.46,"end":455.78},{"text":"a","start":456.02,"end":456.3},{"text":"dispute","start":456.3,"end":456.7},{"text":"to","start":456.7,"end":456.94},{"text":"be","start":456.94,"end":457.18},{"text":"resolved","start":457.18,"end":457.62},{"text":"in","start":457.62,"end":457.82},{"text":"the","start":457.82,"end":457.98},{"text":"absence","start":457.98,"end":458.38},{"text":"of","start":458.38,"end":458.54},{"text":"a","start":458.54,"end":458.66},{"text":"common","start":458.66,"end":458.98},{"text":"legal","start":458.98,"end":459.34},{"text":"basis.","start":459.34,"end":459.78}]},{"text":"However, resolving disputes is not the objective here, the focus, and that is how it is also reflected in the concept Note is rather on consultations.","start":460.34,"end":472.82,"topics":[],"words":[{"text":"However,","start":460.34,"end":460.74},{"text":"resolving","start":460.9,"end":461.62},{"text":"disputes","start":461.94,"end":462.66},{"text":"is","start":462.82,"end":463.14},{"text":"not","start":463.14,"end":463.38},{"text":"the","start":463.38,"end":463.58},{"text":"objective","start":463.58,"end":464.22},{"text":"here,","start":464.22,"end":464.58},{"text":"the","start":464.899,"end":465.22},{"text":"focus,","start":465.22,"end":465.54},{"text":"and","start":467.22,"end":467.5},{"text":"that","start":467.5,"end":467.66},{"text":"is","start":467.66,"end":467.82},{"text":"how","start":467.82,"end":467.98},{"text":"it","start":467.98,"end":468.14},{"text":"is","start":468.14,"end":468.3},{"text":"also","start":468.3,"end":468.5},{"text":"reflected","start":468.5,"end":469.1},{"text":"in","start":469.1,"end":469.22},{"text":"the","start":469.22,"end":469.34},{"text":"concept","start":469.34,"end":469.78},{"text":"Note","start":469.78,"end":470.26},{"text":"is","start":470.42,"end":470.78},{"text":"rather","start":470.78,"end":471.22},{"text":"on","start":471.3,"end":471.7},{"text":"consultations.","start":471.94,"end":472.82}]},{"text":"The idea is to allow Member States to engage in good, fair, good faith cooperation, good faith consultations and this is to prevent a possible double taxation scenario through coordinated but still domestic action.","start":472.98,"end":488.64,"topics":[],"words":[{"text":"The","start":472.98,"end":473.26},{"text":"idea","start":473.26,"end":473.58},{"text":"is","start":473.58,"end":473.74},{"text":"to","start":473.74,"end":473.9},{"text":"allow","start":473.9,"end":474.14},{"text":"Member","start":474.14,"end":474.42},{"text":"States","start":474.42,"end":474.74},{"text":"to","start":474.82,"end":475.22},{"text":"engage","start":475.22,"end":475.74},{"text":"in","start":475.74,"end":475.98},{"text":"good,","start":475.98,"end":476.22},{"text":"fair,","start":476.22,"end":476.41},{"text":"good","start":476.48,"end":476.56},{"text":"faith","start":476.56,"end":476.8},{"text":"cooperation,","start":476.8,"end":477.52},{"text":"good","start":477.52,"end":477.84},{"text":"faith","start":477.84,"end":478.2},{"text":"consultations","start":478.2,"end":478.96},{"text":"and","start":480.4,"end":480.68},{"text":"this","start":480.68,"end":480.88},{"text":"is","start":480.88,"end":481.16},{"text":"to","start":481.16,"end":481.52},{"text":"prevent","start":481.6,"end":482.08},{"text":"a","start":482.32,"end":482.6},{"text":"possible","start":482.6,"end":482.88},{"text":"double","start":483.04,"end":483.44},{"text":"taxation","start":483.44,"end":484.04},{"text":"scenario","start":484.04,"end":484.72},{"text":"through","start":484.72,"end":485.04},{"text":"coordinated","start":485.52,"end":486.56},{"text":"but","start":486.8,"end":487.2},{"text":"still","start":487.28,"end":487.68},{"text":"domestic","start":487.68,"end":488.36},{"text":"action.","start":488.36,"end":488.64}]}]},{"sentences":[{"text":"I would say this is not super different from what happens for example within a simultaneous audit or the synthetic unilateral APAs that we are going to have a look at closer later on.","start":490.24,"end":502.72,"topics":[],"words":[{"text":"I","start":490.24,"end":490.52},{"text":"would","start":490.52,"end":490.72},{"text":"say","start":490.72,"end":490.92},{"text":"this","start":490.92,"end":491.08},{"text":"is","start":491.08,"end":491.24},{"text":"not","start":491.24,"end":491.52},{"text":"super","start":491.68,"end":492},{"text":"different","start":492,"end":492.32},{"text":"from","start":492.64,"end":493.04},{"text":"what","start":493.04,"end":493.36},{"text":"happens","start":493.36,"end":493.92},{"text":"for","start":494.4,"end":494.68},{"text":"example","start":494.68,"end":495.04},{"text":"within","start":495.04,"end":495.32},{"text":"a","start":495.32,"end":495.56},{"text":"simultaneous","start":495.56,"end":496.2},{"text":"audit","start":496.2,"end":496.8},{"text":"or","start":497.2,"end":497.56},{"text":"the","start":497.56,"end":497.92},{"text":"synthetic","start":497.92,"end":498.72},{"text":"unilateral","start":498.8,"end":499.6},{"text":"APAs","start":499.6,"end":500.12},{"text":"that","start":500.12,"end":500.24},{"text":"we","start":500.24,"end":500.36},{"text":"are","start":500.36,"end":500.52},{"text":"going","start":500.52,"end":500.68},{"text":"to","start":500.68,"end":500.84},{"text":"have","start":500.84,"end":501},{"text":"a","start":501,"end":501.12},{"text":"look","start":501.12,"end":501.28},{"text":"at","start":501.28,"end":501.6},{"text":"closer","start":501.6,"end":502.16},{"text":"later","start":502.16,"end":502.4},{"text":"on.","start":502.4,"end":502.72}]},{"text":"Again, it is not here about resolving cross border disputes in the absence of a legal basis.","start":503.29,"end":509.61,"topics":[],"words":[{"text":"Again,","start":503.29,"end":503.45},{"text":"it","start":503.45,"end":503.65},{"text":"is","start":503.65,"end":503.85},{"text":"not","start":503.85,"end":504.17},{"text":"here","start":504.25,"end":504.65},{"text":"about","start":504.65,"end":505.05},{"text":"resolving","start":505.13,"end":505.77},{"text":"cross","start":506.33,"end":506.73},{"text":"border","start":506.73,"end":507.21},{"text":"disputes","start":507.29,"end":507.85},{"text":"in","start":507.85,"end":508.05},{"text":"the","start":508.05,"end":508.17},{"text":"absence","start":508.17,"end":508.53},{"text":"of","start":508.53,"end":508.65},{"text":"a","start":508.65,"end":508.73},{"text":"legal","start":508.73,"end":509.01},{"text":"basis.","start":509.01,"end":509.61}]},{"text":"It has a preventive approach.","start":509.93,"end":512.09,"topics":[],"words":[{"text":"It","start":509.93,"end":510.25},{"text":"has","start":510.25,"end":510.53},{"text":"a","start":510.53,"end":510.89},{"text":"preventive","start":511.05,"end":511.77},{"text":"approach.","start":511.77,"end":512.09}]},{"text":"Yes.","start":512.17,"end":512.65,"topics":[],"words":[{"text":"Yes.","start":512.17,"end":512.65}]},{"text":"And I guess and I would like to draw your attention to paragraph 18 of the concept note which says that it would be distinct from prevention and resolution mechanisms within the protocol.","start":512.65,"end":525.93,"topics":[],"words":[{"text":"And","start":512.65,"end":513.05},{"text":"I","start":513.37,"end":513.65},{"text":"guess","start":513.65,"end":514.01},{"text":"and","start":514.33,"end":514.61},{"text":"I","start":514.61,"end":514.77},{"text":"would","start":514.77,"end":514.97},{"text":"like","start":514.97,"end":515.13},{"text":"to","start":515.13,"end":515.25},{"text":"draw","start":515.25,"end":515.49},{"text":"your","start":515.49,"end":515.65},{"text":"attention","start":515.65,"end":516.01},{"text":"to","start":516.01,"end":516.41},{"text":"paragraph","start":516.73,"end":517.41},{"text":"18","start":517.41,"end":517.77},{"text":"of","start":517.77,"end":518.05},{"text":"the","start":518.05,"end":518.21},{"text":"concept","start":518.21,"end":518.61},{"text":"note","start":518.61,"end":518.93},{"text":"which","start":518.93,"end":519.289},{"text":"says","start":519.69,"end":520.09},{"text":"that","start":520.09,"end":520.49},{"text":"it","start":520.49,"end":520.81},{"text":"would","start":520.81,"end":521.05},{"text":"be","start":521.05,"end":521.29},{"text":"distinct","start":521.29,"end":521.93},{"text":"from","start":522.09,"end":522.49},{"text":"prevention","start":522.65,"end":523.29},{"text":"and","start":523.29,"end":523.53},{"text":"resolution","start":523.53,"end":524.13},{"text":"mechanisms","start":524.13,"end":524.89},{"text":"within","start":524.89,"end":525.13},{"text":"the","start":525.13,"end":525.33},{"text":"protocol.","start":525.33,"end":525.93}]}]},{"sentences":[{"text":"And it also says that this, this would not create new substantive obligations or would not come with the reallocation of taxing rights.","start":526.25,"end":536.29,"topics":[],"words":[{"text":"And","start":526.25,"end":526.53},{"text":"it","start":526.53,"end":526.69},{"text":"also","start":526.69,"end":526.97},{"text":"says","start":527.05,"end":527.41},{"text":"that","start":527.41,"end":527.77},{"text":"this,","start":528.17,"end":528.46},{"text":"this","start":528.53,"end":528.69},{"text":"would","start":528.69,"end":528.97},{"text":"not","start":528.97,"end":529.33},{"text":"create","start":529.97,"end":530.37},{"text":"new","start":530.45,"end":530.81},{"text":"substantive","start":530.81,"end":531.45},{"text":"obligations","start":531.45,"end":532.13},{"text":"or","start":532.37,"end":532.65},{"text":"would","start":532.65,"end":532.85},{"text":"not","start":532.85,"end":533.17},{"text":"come","start":533.17,"end":533.49},{"text":"with","start":533.49,"end":533.77},{"text":"the","start":533.77,"end":534.01},{"text":"reallocation","start":534.01,"end":534.81},{"text":"of","start":534.81,"end":535.17},{"text":"taxing","start":535.41,"end":535.97},{"text":"rights.","start":535.97,"end":536.29}]},{"text":"Well, with that being said, as said at the beginning, we will now give the floor to some stakeholders who had been waiting patiently yesterday afternoon.","start":538.05,"end":551.49,"topics":[],"words":[{"text":"Well,","start":538.05,"end":538.41},{"text":"with","start":538.41,"end":538.65},{"text":"that","start":538.65,"end":538.85},{"text":"being","start":538.85,"end":539.13},{"text":"said,","start":539.13,"end":539.49},{"text":"as","start":542.21,"end":542.53},{"text":"said","start":542.53,"end":542.77},{"text":"at","start":542.77,"end":542.93},{"text":"the","start":542.93,"end":543.05},{"text":"beginning,","start":543.05,"end":543.49},{"text":"we","start":543.97,"end":544.369},{"text":"will","start":544.369,"end":544.73},{"text":"now","start":544.73,"end":545.01},{"text":"give","start":545.01,"end":545.21},{"text":"the","start":545.21,"end":545.37},{"text":"floor","start":545.37,"end":545.73},{"text":"to","start":545.73,"end":546.13},{"text":"some","start":546.93,"end":547.25},{"text":"stakeholders","start":547.25,"end":548.01},{"text":"who","start":548.01,"end":548.25},{"text":"had","start":548.25,"end":548.45},{"text":"been","start":548.45,"end":548.77},{"text":"waiting","start":548.85,"end":549.33},{"text":"patiently","start":549.41,"end":550.17},{"text":"yesterday","start":550.17,"end":550.77},{"text":"afternoon.","start":550.77,"end":551.49}]},{"text":"But after that the floor remains open.","start":551.89,"end":554.37,"topics":[],"words":[{"text":"But","start":551.89,"end":552.21},{"text":"after","start":552.21,"end":552.53},{"text":"that","start":552.53,"end":552.93},{"text":"the","start":553.01,"end":553.29},{"text":"floor","start":553.29,"end":553.65},{"text":"remains","start":553.65,"end":554.05},{"text":"open.","start":554.05,"end":554.37}]},{"text":"We are not going to close the floor immediately and allow Member States to share their views with us.","start":554.37,"end":560.99,"topics":[],"words":[{"text":"We","start":554.37,"end":554.65},{"text":"are","start":554.65,"end":554.77},{"text":"not","start":554.77,"end":554.93},{"text":"going","start":554.93,"end":555.13},{"text":"to","start":555.13,"end":555.29},{"text":"close","start":555.29,"end":555.53},{"text":"the","start":555.53,"end":555.77},{"text":"floor","start":555.77,"end":556.01},{"text":"immediately","start":556.01,"end":556.53},{"text":"and","start":556.53,"end":556.81},{"text":"allow","start":556.81,"end":557.13},{"text":"Member","start":557.13,"end":557.45},{"text":"States","start":557.45,"end":557.81},{"text":"to","start":557.81,"end":558.04},{"text":"share","start":558.27,"end":558.47},{"text":"their","start":558.47,"end":558.83},{"text":"views","start":560.03,"end":560.51},{"text":"with","start":560.51,"end":560.71},{"text":"us.","start":560.71,"end":560.99}]},{"text":"On the question that we see on the screen.","start":560.99,"end":564.27,"topics":[],"words":[{"text":"On","start":560.99,"end":561.39},{"text":"the","start":561.55,"end":561.87},{"text":"question","start":561.87,"end":562.19},{"text":"that","start":562.35,"end":562.63},{"text":"we","start":562.63,"end":562.87},{"text":"see","start":562.87,"end":563.23},{"text":"on","start":563.23,"end":563.55},{"text":"the","start":563.55,"end":563.79},{"text":"screen.","start":563.79,"end":564.27}]}]},{"sentences":[{"text":"This morning.","start":568.27,"end":568.95,"topics":[],"words":[{"text":"This","start":568.27,"end":568.63},{"text":"morning.","start":568.63,"end":568.95}]},{"text":"Our first speaker is going to be Bombay Chartered Accountant Society.","start":568.95,"end":573.31,"topics":[],"words":[{"text":"Our","start":568.95,"end":569.23},{"text":"first","start":569.23,"end":569.51},{"text":"speaker","start":569.51,"end":569.95},{"text":"is","start":569.95,"end":570.15},{"text":"going","start":570.15,"end":570.35},{"text":"to","start":570.35,"end":570.55},{"text":"be","start":570.55,"end":570.79},{"text":"Bombay","start":570.79,"end":571.35},{"text":"Chartered","start":571.35,"end":571.95},{"text":"Accountant","start":571.95,"end":572.67},{"text":"Society.","start":572.67,"end":573.31}]}]},{"sentences":[{"text":"So yesterday was Stakeholder four.","start":582.51,"end":584.51,"topics":[],"words":[{"text":"So","start":582.51,"end":582.79},{"text":"yesterday","start":582.79,"end":583.27},{"text":"was","start":583.27,"end":583.55},{"text":"Stakeholder","start":583.55,"end":584.15},{"text":"four.","start":584.15,"end":584.51}]},{"text":"I don't know whether is it still stickable?","start":586.05,"end":588.01,"topics":[],"words":[{"text":"I","start":586.05,"end":586.17},{"text":"don't","start":586.17,"end":586.37},{"text":"know","start":586.37,"end":586.57},{"text":"whether","start":586.57,"end":586.89},{"text":"is","start":586.89,"end":587.13},{"text":"it","start":587.13,"end":587.29},{"text":"still","start":587.29,"end":587.49},{"text":"stickable?","start":587.49,"end":588.01}]},{"text":"Yeah.","start":588.01,"end":588.53,"topics":[],"words":[{"text":"Yeah.","start":588.01,"end":588.53}]},{"text":"Awesome.","start":588.77,"end":589.33,"topics":[],"words":[{"text":"Awesome.","start":588.77,"end":589.33}]},{"text":"Yeah.","start":589.41,"end":589.89,"topics":[],"words":[{"text":"Yeah.","start":589.41,"end":589.89}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":2,"paragraphs":[{"sentences":[{"text":"Thank you, Kholid.","start":590.85,"end":591.89,"topics":[],"words":[{"text":"Thank","start":590.85,"end":591.21},{"text":"you,","start":591.21,"end":591.37},{"text":"Kholid.","start":591.37,"end":591.89}]},{"text":"My comments are on the meaning of cross border dispute or the characteristics of the Cosmo dispute at it is return in para 17 subclause A. You know, I feel, you know, I fail to understand the situations wherein there could be a direct dispute between two tax administrations.","start":592.85,"end":616.14,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"My","start":592.85,"end":593.17},{"text":"comments","start":593.17,"end":593.49},{"text":"are","start":593.73,"end":594.05},{"text":"on","start":594.05,"end":594.37},{"text":"the","start":595.41,"end":595.77},{"text":"meaning","start":595.77,"end":596.17},{"text":"of","start":596.17,"end":596.45},{"text":"cross","start":596.45,"end":596.81},{"text":"border","start":596.81,"end":597.17},{"text":"dispute","start":597.17,"end":597.65},{"text":"or","start":597.81,"end":598.13},{"text":"the","start":598.13,"end":598.33},{"text":"characteristics","start":598.33,"end":598.89},{"text":"of","start":598.89,"end":599.01},{"text":"the","start":599.01,"end":599.13},{"text":"Cosmo","start":599.13,"end":599.61},{"text":"dispute","start":599.61,"end":599.97},{"text":"at","start":599.97,"end":600.21},{"text":"it","start":600.21,"end":600.41},{"text":"is","start":600.41,"end":600.69},{"text":"return","start":601.17,"end":601.57},{"text":"in","start":601.57,"end":601.85},{"text":"para","start":601.85,"end":602.29},{"text":"17","start":602.29,"end":602.61},{"text":"subclause","start":602.85,"end":603.57},{"text":"A.","start":603.57,"end":603.89},{"text":"You","start":605.81,"end":606.05},{"text":"know,","start":606.05,"end":606.21},{"text":"I","start":606.21,"end":606.41},{"text":"feel,","start":606.41,"end":606.69},{"text":"you","start":608.13,"end":608.37},{"text":"know,","start":608.37,"end":608.57},{"text":"I","start":608.57,"end":608.81},{"text":"fail","start":608.81,"end":609.01},{"text":"to","start":609.01,"end":609.21},{"text":"understand","start":609.21,"end":609.45},{"text":"the","start":609.45,"end":609.69},{"text":"situations","start":609.69,"end":610.45},{"text":"wherein","start":611.1,"end":611.58},{"text":"there","start":611.66,"end":611.98},{"text":"could","start":611.98,"end":612.18},{"text":"be","start":612.18,"end":612.34},{"text":"a","start":612.34,"end":612.5},{"text":"direct","start":612.5,"end":612.78},{"text":"dispute","start":612.78,"end":613.42},{"text":"between","start":614.3,"end":614.7},{"text":"two","start":614.7,"end":614.98},{"text":"tax","start":614.98,"end":615.22},{"text":"administrations.","start":615.22,"end":616.14}]},{"text":"A sovereign would typically never levy tax on another sovereign.","start":616.78,"end":620.94,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"A","start":616.78,"end":617.1},{"text":"sovereign","start":617.1,"end":617.62},{"text":"would","start":617.62,"end":617.9},{"text":"typically","start":617.9,"end":618.3},{"text":"never","start":618.3,"end":618.7},{"text":"levy","start":618.86,"end":619.46},{"text":"tax","start":619.46,"end":619.74},{"text":"on","start":619.82,"end":620.1},{"text":"another","start":620.1,"end":620.34},{"text":"sovereign.","start":620.34,"end":620.94}]},{"text":"So they cannot be dispute on that.","start":621.42,"end":623.18,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"So","start":621.42,"end":621.7},{"text":"they","start":621.7,"end":621.86},{"text":"cannot","start":621.86,"end":622.22},{"text":"be","start":622.22,"end":622.34},{"text":"dispute","start":622.34,"end":622.7},{"text":"on","start":622.7,"end":622.9},{"text":"that.","start":622.9,"end":623.18}]}]},{"sentences":[{"text":"It may happen that will a sovereign wealth fund of a country is taxed by another country.","start":623.74,"end":629.02,"topics":[],"words":[{"text":"It","start":623.74,"end":624.06},{"text":"may","start":624.06,"end":624.34},{"text":"happen","start":624.34,"end":624.7},{"text":"that","start":624.78,"end":625.18},{"text":"will","start":625.66,"end":625.98},{"text":"a","start":625.98,"end":626.14},{"text":"sovereign","start":626.14,"end":626.46},{"text":"wealth","start":626.46,"end":626.779},{"text":"fund","start":626.779,"end":627.02},{"text":"of","start":627.02,"end":627.26},{"text":"a","start":627.26,"end":627.46},{"text":"country","start":627.46,"end":627.7},{"text":"is","start":627.7,"end":627.94},{"text":"taxed","start":627.94,"end":628.26},{"text":"by","start":628.26,"end":628.42},{"text":"another","start":628.42,"end":628.66},{"text":"country.","start":628.66,"end":629.02}]},{"text":"I mean that's a rare situation.","start":629.42,"end":630.7,"topics":[],"words":[{"text":"I","start":629.42,"end":629.7},{"text":"mean","start":629.7,"end":629.82},{"text":"that's","start":629.82,"end":630.02},{"text":"a","start":630.02,"end":630.14},{"text":"rare","start":630.14,"end":630.34},{"text":"situation.","start":630.34,"end":630.7}]},{"text":"One sovereign could end up taxing another sovereign or there could be administrative disputes.","start":630.7,"end":635.34,"topics":[],"words":[{"text":"One","start":630.7,"end":630.9},{"text":"sovereign","start":630.9,"end":631.3},{"text":"could","start":631.3,"end":631.46},{"text":"end","start":631.46,"end":631.58},{"text":"up","start":631.58,"end":631.7},{"text":"taxing","start":631.7,"end":632.02},{"text":"another","start":632.02,"end":632.26},{"text":"sovereign","start":632.26,"end":632.78},{"text":"or","start":633.42,"end":633.74},{"text":"there","start":633.74,"end":633.94},{"text":"could","start":633.94,"end":634.06},{"text":"be","start":634.06,"end":634.18},{"text":"administrative","start":634.18,"end":634.82},{"text":"disputes.","start":634.82,"end":635.34}]},{"text":"So, so a dispute typically would be between a taxpayer and tax administration of another country.","start":635.82,"end":643.91,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"So,","start":635.82,"end":636.16},{"text":"so","start":636.47,"end":636.71},{"text":"a","start":637.35,"end":637.63},{"text":"dispute","start":637.63,"end":638.11},{"text":"typically","start":638.11,"end":638.55},{"text":"would","start":638.71,"end":639.03},{"text":"be","start":639.03,"end":639.35},{"text":"between","start":639.67,"end":640.07},{"text":"a","start":640.07,"end":640.39},{"text":"taxpayer","start":640.39,"end":641.27},{"text":"and","start":641.51,"end":641.91},{"text":"tax","start":641.99,"end":642.35},{"text":"administration","start":642.35,"end":642.87},{"text":"of","start":642.95,"end":643.23},{"text":"another","start":643.23,"end":643.51},{"text":"country.","start":643.51,"end":643.91}]},{"text":"Or there could be administrative disputes wherein let's say a country A is requested some information and country B is not providing that information.","start":644.95,"end":653.59,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"Or","start":644.95,"end":645.27},{"text":"there","start":645.27,"end":645.47},{"text":"could","start":645.47,"end":645.59},{"text":"be","start":645.59,"end":645.71},{"text":"administrative","start":645.71,"end":646.31},{"text":"disputes","start":646.31,"end":646.87},{"text":"wherein","start":647.19,"end":647.75},{"text":"let's","start":647.75,"end":648.03},{"text":"say","start":648.03,"end":648.31},{"text":"a","start":648.63,"end":648.95},{"text":"country","start":648.95,"end":649.27},{"text":"A","start":649.27,"end":649.59},{"text":"is","start":649.59,"end":649.79},{"text":"requested","start":649.79,"end":650.27},{"text":"some","start":650.27,"end":650.47},{"text":"information","start":650.47,"end":650.79},{"text":"and","start":651.51,"end":651.83},{"text":"country","start":651.83,"end":652.109},{"text":"B","start":652.109,"end":652.349},{"text":"is","start":652.349,"end":652.51},{"text":"not","start":652.51,"end":652.67},{"text":"providing","start":652.67,"end":652.95},{"text":"that","start":652.95,"end":653.23},{"text":"information.","start":653.23,"end":653.59}]}]},{"sentences":[{"text":"So that's sort of an administrative dispute.","start":654.15,"end":656.15,"topics":[],"words":[{"text":"So","start":654.15,"end":654.39},{"text":"that's","start":654.39,"end":654.67},{"text":"sort","start":654.67,"end":654.87},{"text":"of","start":654.87,"end":654.95},{"text":"an","start":654.95,"end":655.11},{"text":"administrative","start":655.11,"end":655.63},{"text":"dispute.","start":655.63,"end":656.15}]},{"text":"Having said that, I have attempted to give a definition, proposed definition and it could be in three parts.","start":657.43,"end":665.59,"topics":[],"words":[{"text":"Having","start":657.43,"end":657.79},{"text":"said","start":657.79,"end":658.07},{"text":"that,","start":658.07,"end":658.39},{"text":"I","start":658.39,"end":658.71},{"text":"have","start":658.71,"end":659.03},{"text":"attempted","start":660.15,"end":660.83},{"text":"to","start":660.83,"end":661.11},{"text":"give","start":661.27,"end":661.59},{"text":"a","start":661.59,"end":661.91},{"text":"definition,","start":661.91,"end":662.55},{"text":"proposed","start":662.55,"end":663.03},{"text":"definition","start":663.03,"end":663.59},{"text":"and","start":664.15,"end":664.27},{"text":"it","start":664.27,"end":664.39},{"text":"could","start":664.39,"end":664.51},{"text":"be","start":664.51,"end":664.67},{"text":"in","start":664.67,"end":664.83},{"text":"three","start":664.83,"end":665.03},{"text":"parts.","start":665.03,"end":665.59}]},{"text":"A cross border dispute is a dispute where tax resident of one country is aggrieved by the tax treatment faced by it in another country.","start":666.39,"end":675.83,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"A","start":666.39,"end":666.67},{"text":"cross","start":666.67,"end":666.91},{"text":"border","start":666.91,"end":667.27},{"text":"dispute","start":667.27,"end":667.63},{"text":"is","start":667.63,"end":667.79},{"text":"a","start":667.79,"end":667.91},{"text":"dispute","start":667.91,"end":668.31},{"text":"where","start":668.79,"end":669.15},{"text":"tax","start":669.15,"end":669.47},{"text":"resident","start":669.47,"end":669.95},{"text":"of","start":669.95,"end":670.23},{"text":"one","start":670.23,"end":670.47},{"text":"country","start":670.47,"end":670.79},{"text":"is","start":671.19,"end":671.59},{"text":"aggrieved","start":671.59,"end":672.23},{"text":"by","start":672.47,"end":672.79},{"text":"the","start":672.79,"end":673.07},{"text":"tax","start":673.07,"end":673.43},{"text":"treatment","start":673.43,"end":673.99},{"text":"faced","start":673.99,"end":674.39},{"text":"by","start":674.39,"end":674.55},{"text":"it","start":674.55,"end":674.87},{"text":"in","start":674.87,"end":675.19},{"text":"another","start":675.19,"end":675.47},{"text":"country.","start":675.47,"end":675.83}]},{"text":"That's part A. Part B where tax administration of one country believes that the conduct of other tax administration is not consistent with aggrieved standard of a treaty or an instrument that's Part B and Part C. What I want to bring in is Pillar two disputes.","start":675.99,"end":694.98,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"That's","start":675.99,"end":676.43},{"text":"part","start":676.43,"end":676.67},{"text":"A.","start":676.67,"end":677.03},{"text":"Part","start":677.83,"end":678.19},{"text":"B","start":678.19,"end":678.55},{"text":"where","start":678.71,"end":679.03},{"text":"tax","start":679.03,"end":679.27},{"text":"administration","start":679.27,"end":679.75},{"text":"of","start":679.91,"end":680.19},{"text":"one","start":680.19,"end":680.43},{"text":"country","start":680.43,"end":680.79},{"text":"believes","start":681.19,"end":681.67},{"text":"that","start":681.67,"end":681.79},{"text":"the","start":681.79,"end":681.99},{"text":"conduct","start":681.99,"end":682.39},{"text":"of","start":682.39,"end":682.63},{"text":"other","start":682.63,"end":682.87},{"text":"tax","start":682.87,"end":683.15},{"text":"administration","start":683.15,"end":683.67},{"text":"is","start":684.15,"end":684.47},{"text":"not","start":684.47,"end":684.75},{"text":"consistent","start":684.75,"end":685.51},{"text":"with","start":685.59,"end":685.95},{"text":"aggrieved","start":685.95,"end":686.47},{"text":"standard","start":686.47,"end":687.03},{"text":"of","start":687.11,"end":687.43},{"text":"a","start":687.43,"end":687.63},{"text":"treaty","start":687.63,"end":687.99},{"text":"or","start":687.99,"end":688.11},{"text":"an","start":688.11,"end":688.27},{"text":"instrument","start":688.27,"end":688.71},{"text":"that's","start":688.87,"end":689.31},{"text":"Part","start":689.31,"end":689.51},{"text":"B","start":689.51,"end":689.83},{"text":"and","start":690.66,"end":690.86},{"text":"Part","start":690.86,"end":691.22},{"text":"C.","start":691.22,"end":691.62},{"text":"What","start":691.86,"end":692.14},{"text":"I","start":692.14,"end":692.26},{"text":"want","start":692.26,"end":692.38},{"text":"to","start":692.38,"end":692.54},{"text":"bring","start":692.54,"end":692.7},{"text":"in","start":692.7,"end":692.98},{"text":"is","start":693.3,"end":693.7},{"text":"Pillar","start":693.78,"end":694.3},{"text":"two","start":694.3,"end":694.46},{"text":"disputes.","start":694.46,"end":694.98}]}]},{"sentences":[{"text":"Now, Pillar two, the way it is levied, if we talk About U.T.P.R. or IRR, each country is leaving tax on an entity resident in that country.","start":695.7,"end":705.62,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"Now,","start":695.7,"end":696.02},{"text":"Pillar","start":696.02,"end":696.38},{"text":"two,","start":696.38,"end":696.62},{"text":"the","start":696.62,"end":696.86},{"text":"way","start":696.86,"end":697.02},{"text":"it","start":697.02,"end":697.14},{"text":"is","start":697.14,"end":697.3},{"text":"levied,","start":697.3,"end":697.86},{"text":"if","start":698.18,"end":698.46},{"text":"we","start":698.46,"end":698.62},{"text":"talk","start":698.62,"end":698.78},{"text":"About","start":698.78,"end":699.06},{"text":"U.T.P.R.","start":699.22,"end":699.9},{"text":"or","start":699.9,"end":700.14},{"text":"IRR,","start":700.14,"end":700.74},{"text":"each","start":701.22,"end":701.62},{"text":"country","start":701.62,"end":702.02},{"text":"is","start":702.18,"end":702.54},{"text":"leaving","start":702.54,"end":702.94},{"text":"tax","start":702.94,"end":703.3},{"text":"on","start":703.7,"end":703.98},{"text":"an","start":703.98,"end":704.14},{"text":"entity","start":704.14,"end":704.5},{"text":"resident","start":704.5,"end":704.98},{"text":"in","start":704.98,"end":705.18},{"text":"that","start":705.18,"end":705.34},{"text":"country.","start":705.34,"end":705.62}]},{"text":"So it's not as such a cross border, but it arises from a common understanding of Pillar 2 rules.","start":706.26,"end":713.86,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"So","start":706.26,"end":706.5},{"text":"it's","start":706.5,"end":706.74},{"text":"not","start":706.74,"end":706.9},{"text":"as","start":706.9,"end":707.14},{"text":"such","start":707.14,"end":707.38},{"text":"a","start":707.38,"end":707.54},{"text":"cross","start":707.54,"end":707.74},{"text":"border,","start":707.74,"end":708.18},{"text":"but","start":708.58,"end":708.86},{"text":"it","start":708.86,"end":709.1},{"text":"arises","start":709.1,"end":709.62},{"text":"from","start":709.94,"end":710.34},{"text":"a","start":710.74,"end":711.14},{"text":"common","start":711.38,"end":711.82},{"text":"understanding","start":711.82,"end":712.5},{"text":"of","start":712.66,"end":712.94},{"text":"Pillar","start":712.94,"end":713.3},{"text":"2","start":713.3,"end":713.46},{"text":"rules.","start":713.46,"end":713.86}]},{"text":"Pillar 2 rules, model rules are adopted in the respective domestic laws, but they may be interpreted differently.","start":714.34,"end":721.82,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"Pillar","start":714.34,"end":714.78},{"text":"2","start":714.78,"end":714.94},{"text":"rules,","start":714.94,"end":715.3},{"text":"model","start":715.66,"end":715.94},{"text":"rules","start":715.94,"end":716.22},{"text":"are","start":716.22,"end":716.46},{"text":"adopted","start":716.46,"end":717.18},{"text":"in","start":717.26,"end":717.54},{"text":"the","start":717.54,"end":717.74},{"text":"respective","start":717.74,"end":718.3},{"text":"domestic","start":718.3,"end":718.86},{"text":"laws,","start":718.86,"end":719.34},{"text":"but","start":719.9,"end":720.18},{"text":"they","start":720.18,"end":720.38},{"text":"may","start":720.38,"end":720.54},{"text":"be","start":720.54,"end":720.66},{"text":"interpreted","start":720.66,"end":721.22},{"text":"differently.","start":721.22,"end":721.82}]},{"text":"You know, I mean, as a consultant, on a daily basis, weekly basis, we have to take some calls and at some point of time, you know, these disputes are going to arise.","start":722.14,"end":729.1,"topics":[],"words":[{"text":"You","start":722.14,"end":722.42},{"text":"know,","start":722.42,"end":722.54},{"text":"I","start":722.54,"end":722.66},{"text":"mean,","start":722.66,"end":722.78},{"text":"as","start":722.78,"end":722.9},{"text":"a","start":722.9,"end":723.02},{"text":"consultant,","start":723.02,"end":723.42},{"text":"on","start":723.42,"end":723.62},{"text":"a","start":723.62,"end":723.74},{"text":"daily","start":723.74,"end":723.9},{"text":"basis,","start":723.9,"end":724.18},{"text":"weekly","start":724.18,"end":724.5},{"text":"basis,","start":724.5,"end":724.7},{"text":"we","start":724.7,"end":724.82},{"text":"have","start":724.82,"end":724.94},{"text":"to","start":724.94,"end":725.06},{"text":"take","start":725.06,"end":725.22},{"text":"some","start":725.22,"end":725.38},{"text":"calls","start":725.38,"end":725.82},{"text":"and","start":725.9,"end":726.18},{"text":"at","start":726.18,"end":726.34},{"text":"some","start":726.34,"end":726.5},{"text":"point","start":726.5,"end":726.7},{"text":"of","start":726.7,"end":726.94},{"text":"time,","start":726.94,"end":727.26},{"text":"you","start":727.26,"end":727.5},{"text":"know,","start":727.5,"end":727.62},{"text":"these","start":727.62,"end":727.82},{"text":"disputes","start":727.82,"end":728.22},{"text":"are","start":728.22,"end":728.38},{"text":"going","start":728.38,"end":728.5},{"text":"to","start":728.5,"end":728.66},{"text":"arise.","start":728.66,"end":729.1}]}]},{"sentences":[{"text":"Think of a situation wherein an M and E has to pay utpr in 20 countries and all 20 countries take a different view on amount of utpr.","start":729.58,"end":737.98,"topics":[],"words":[{"text":"Think","start":729.58,"end":729.86},{"text":"of","start":729.86,"end":730.02},{"text":"a","start":730.02,"end":730.18},{"text":"situation","start":730.18,"end":730.62},{"text":"wherein","start":730.86,"end":731.3},{"text":"an","start":731.3,"end":731.499},{"text":"M","start":731.499,"end":731.699},{"text":"and","start":731.699,"end":731.82},{"text":"E","start":731.82,"end":731.9},{"text":"has","start":731.9,"end":732.02},{"text":"to","start":732.02,"end":732.14},{"text":"pay","start":732.14,"end":732.34},{"text":"utpr","start":732.34,"end":733.02},{"text":"in","start":733.42,"end":733.78},{"text":"20","start":733.78,"end":734.1},{"text":"countries","start":734.1,"end":734.46},{"text":"and","start":735.02,"end":735.3},{"text":"all","start":735.3,"end":735.54},{"text":"20","start":735.54,"end":735.82},{"text":"countries","start":735.82,"end":736.1},{"text":"take","start":736.1,"end":736.34},{"text":"a","start":736.34,"end":736.46},{"text":"different","start":736.46,"end":736.66},{"text":"view","start":736.66,"end":736.9},{"text":"on","start":736.9,"end":737.06},{"text":"amount","start":737.06,"end":737.26},{"text":"of","start":737.26,"end":737.38},{"text":"utpr.","start":737.38,"end":737.98}]},{"text":"You know, the M and E will be facing, you know, multiple litigations in each of the countries.","start":738.38,"end":742.94,"topics":[],"words":[{"text":"You","start":738.38,"end":738.66},{"text":"know,","start":738.66,"end":738.78},{"text":"the","start":738.78,"end":738.9},{"text":"M","start":738.9,"end":739.06},{"text":"and","start":739.06,"end":739.18},{"text":"E","start":739.18,"end":739.3},{"text":"will","start":739.3,"end":739.46},{"text":"be","start":739.46,"end":739.74},{"text":"facing,","start":739.82,"end":740.38},{"text":"you","start":740.54,"end":740.82},{"text":"know,","start":740.82,"end":740.98},{"text":"multiple","start":740.98,"end":741.38},{"text":"litigations","start":741.38,"end":741.94},{"text":"in","start":741.94,"end":742.18},{"text":"each","start":742.18,"end":742.34},{"text":"of","start":742.34,"end":742.5},{"text":"the","start":742.5,"end":742.66},{"text":"countries.","start":742.66,"end":742.94}]},{"text":"So how we going to resolve those disputes?","start":743.69,"end":745.85,"topics":[],"words":[{"text":"So","start":743.69,"end":743.81},{"text":"how","start":743.81,"end":744.01},{"text":"we","start":744.01,"end":744.21},{"text":"going","start":744.21,"end":744.37},{"text":"to","start":744.37,"end":744.65},{"text":"resolve","start":744.65,"end":745.13},{"text":"those","start":745.13,"end":745.29},{"text":"disputes?","start":745.29,"end":745.85}]},{"text":"There has to be mechanism for resolving this dispute.","start":746.17,"end":749.29,"topics":[],"words":[{"text":"There","start":746.17,"end":746.49},{"text":"has","start":746.49,"end":746.69},{"text":"to","start":746.69,"end":746.81},{"text":"be","start":746.81,"end":747.01},{"text":"mechanism","start":747.01,"end":747.61},{"text":"for","start":747.85,"end":748.17},{"text":"resolving","start":748.17,"end":748.61},{"text":"this","start":748.61,"end":748.81},{"text":"dispute.","start":748.81,"end":749.29}]},{"text":"Well, one may say that, you know, Pillar two is OECD inclusive, baby, but that cannot be the answer.","start":749.61,"end":758.65,"topics":[],"words":[{"text":"Well,","start":749.61,"end":749.97},{"text":"one","start":749.97,"end":750.25},{"text":"may","start":750.25,"end":750.49},{"text":"say","start":750.49,"end":750.73},{"text":"that,","start":750.73,"end":751.05},{"text":"you","start":751.69,"end":751.97},{"text":"know,","start":751.97,"end":752.25},{"text":"Pillar","start":752.25,"end":752.77},{"text":"two","start":752.77,"end":752.93},{"text":"is","start":752.93,"end":753.21},{"text":"OECD","start":753.61,"end":754.49},{"text":"inclusive,","start":754.49,"end":755.21},{"text":"baby,","start":756.17,"end":756.81},{"text":"but","start":756.97,"end":757.37},{"text":"that","start":757.37,"end":757.65},{"text":"cannot","start":757.65,"end":758.01},{"text":"be","start":758.01,"end":758.09},{"text":"the","start":758.09,"end":758.21},{"text":"answer.","start":758.21,"end":758.65}]}]},{"sentences":[{"text":"You know, if UN body is resolving disputes, then they have to think of those disputes as well.","start":759.049,"end":764.57,"topics":[],"words":[{"text":"You","start":759.049,"end":759.329},{"text":"know,","start":759.329,"end":759.45},{"text":"if","start":759.45,"end":759.65},{"text":"UN","start":759.65,"end":759.97},{"text":"body","start":759.97,"end":760.29},{"text":"is","start":760.29,"end":760.65},{"text":"resolving","start":760.81,"end":761.37},{"text":"disputes,","start":761.37,"end":761.93},{"text":"then","start":762.09,"end":762.37},{"text":"they","start":762.37,"end":762.53},{"text":"have","start":762.53,"end":762.69},{"text":"to","start":762.69,"end":762.85},{"text":"think","start":762.85,"end":763.05},{"text":"of","start":763.05,"end":763.25},{"text":"those","start":763.25,"end":763.45},{"text":"disputes","start":763.45,"end":763.97},{"text":"as","start":763.97,"end":764.25},{"text":"well.","start":764.25,"end":764.57}]},{"text":"When I look at the mechanisms which are listed in the document, I don't know, joint audits could be a resolution where something like a UTPR is to be levied.","start":765.61,"end":775.38,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"When","start":765.61,"end":765.89},{"text":"I","start":765.89,"end":766.01},{"text":"look","start":766.01,"end":766.13},{"text":"at","start":766.13,"end":766.33},{"text":"the","start":766.33,"end":766.65},{"text":"mechanisms","start":767.05,"end":767.69},{"text":"which","start":767.69,"end":767.81},{"text":"are","start":767.81,"end":767.97},{"text":"listed","start":767.97,"end":768.49},{"text":"in","start":768.98,"end":769.1},{"text":"the","start":769.1,"end":769.26},{"text":"document,","start":769.26,"end":769.86},{"text":"I","start":770.34,"end":770.58},{"text":"don't","start":770.58,"end":770.74},{"text":"know,","start":770.74,"end":770.86},{"text":"joint","start":770.86,"end":771.14},{"text":"audits","start":771.14,"end":771.62},{"text":"could","start":771.86,"end":772.14},{"text":"be","start":772.14,"end":772.3},{"text":"a","start":772.3,"end":772.42},{"text":"resolution","start":772.42,"end":772.98},{"text":"where","start":773.14,"end":773.5},{"text":"something","start":773.5,"end":773.78},{"text":"like","start":773.78,"end":773.94},{"text":"a","start":773.94,"end":774.06},{"text":"UTPR","start":774.06,"end":774.54},{"text":"is","start":774.54,"end":774.74},{"text":"to","start":774.74,"end":774.82},{"text":"be","start":774.82,"end":774.9},{"text":"levied.","start":774.9,"end":775.38}]},{"text":"The countries come together and take a common view on that.","start":775.46,"end":778.82,"topics":[],"words":[{"text":"The","start":775.46,"end":775.74},{"text":"countries","start":775.74,"end":776.02},{"text":"come","start":776.02,"end":776.34},{"text":"together","start":776.34,"end":776.66},{"text":"and","start":777.22,"end":777.54},{"text":"take","start":777.54,"end":777.74},{"text":"a","start":777.74,"end":777.86},{"text":"common","start":777.86,"end":778.14},{"text":"view","start":778.14,"end":778.34},{"text":"on","start":778.34,"end":778.54},{"text":"that.","start":778.54,"end":778.82}]},{"text":"I'll stop here.","start":779.46,"end":780.34,"topics":[],"words":[{"text":"I'll","start":779.46,"end":779.82},{"text":"stop","start":779.82,"end":780.02},{"text":"here.","start":780.02,"end":780.34}]},{"text":"Kohlid, thank you very much.","start":780.66,"end":782.02,"topics":[],"words":[{"text":"Kohlid,","start":780.66,"end":781.3},{"text":"thank","start":781.3,"end":781.54},{"text":"you","start":781.54,"end":781.62},{"text":"very","start":781.62,"end":781.74},{"text":"much.","start":781.74,"end":782.02}]}]}],"speaker":{"name":null,"affiliation":"Bombay Chartered Accountant Society","affiliation_full":"Bombay Chartered Accountant Society","group":null,"function":"Stakeholder"}},{"statement_number":3,"paragraphs":[{"sentences":[{"text":"Thank you very much for sharing.","start":791.38,"end":792.62,"topics":[],"words":[{"text":"Thank","start":791.38,"end":791.7},{"text":"you","start":791.7,"end":791.82},{"text":"very","start":791.82,"end":791.98},{"text":"much","start":791.98,"end":792.14},{"text":"for","start":792.14,"end":792.3},{"text":"sharing.","start":792.3,"end":792.62}]},{"text":"Thanks for your intervention.","start":792.62,"end":793.78,"topics":[],"words":[{"text":"Thanks","start":792.62,"end":792.9},{"text":"for","start":792.9,"end":792.98},{"text":"your","start":792.98,"end":793.1},{"text":"intervention.","start":793.1,"end":793.78}]},{"text":"Next is Global alliance for tax justice, stakeholder 8.","start":795.23,"end":799.23,"topics":[],"words":[{"text":"Next","start":795.23,"end":795.35},{"text":"is","start":795.35,"end":795.59},{"text":"Global","start":795.59,"end":795.91},{"text":"alliance","start":795.91,"end":796.35},{"text":"for","start":796.35,"end":796.55},{"text":"tax","start":796.55,"end":796.83},{"text":"justice,","start":796.83,"end":797.39},{"text":"stakeholder","start":798.27,"end":798.91},{"text":"8.","start":798.91,"end":799.23}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":4,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. Colleague, for giving me the floor.","start":803.15,"end":805.55,"topics":[],"words":[{"text":"Thank","start":803.15,"end":803.47},{"text":"you,","start":803.47,"end":803.63},{"text":"Mr.","start":803.63,"end":803.95},{"text":"Colleague,","start":803.95,"end":804.35},{"text":"for","start":804.35,"end":804.55},{"text":"giving","start":804.55,"end":804.79},{"text":"me","start":804.79,"end":804.95},{"text":"the","start":804.95,"end":805.11},{"text":"floor.","start":805.11,"end":805.55}]},{"text":"As civil society, we have to admit that we have often been confused when we try to examine this Protocol.","start":806.43,"end":813.71,"topics":[],"words":[{"text":"As","start":806.43,"end":806.79},{"text":"civil","start":806.79,"end":807.23},{"text":"society,","start":807.23,"end":807.79},{"text":"we","start":807.87,"end":808.19},{"text":"have","start":808.19,"end":808.39},{"text":"to","start":808.39,"end":808.59},{"text":"admit","start":808.59,"end":809.15},{"text":"that","start":809.23,"end":809.59},{"text":"we","start":809.59,"end":809.87},{"text":"have","start":809.87,"end":810.19},{"text":"often","start":810.19,"end":810.589},{"text":"been","start":810.59,"end":810.95},{"text":"confused","start":810.95,"end":811.47},{"text":"when","start":811.47,"end":811.75},{"text":"we","start":811.75,"end":811.95},{"text":"try","start":811.95,"end":812.19},{"text":"to","start":812.19,"end":812.39},{"text":"examine","start":812.39,"end":812.83},{"text":"this","start":812.83,"end":813.07},{"text":"Protocol.","start":813.07,"end":813.71}]},{"text":"It still feels as though it was building a roof without first laying the foundations.","start":814.27,"end":819.47,"topics":[],"words":[{"text":"It","start":814.27,"end":814.59},{"text":"still","start":814.59,"end":814.87},{"text":"feels","start":814.87,"end":815.39},{"text":"as","start":815.39,"end":815.59},{"text":"though","start":815.59,"end":815.79},{"text":"it","start":815.79,"end":815.99},{"text":"was","start":815.99,"end":816.23},{"text":"building","start":816.23,"end":816.59},{"text":"a","start":816.59,"end":816.87},{"text":"roof","start":816.87,"end":817.23},{"text":"without","start":817.31,"end":817.71},{"text":"first","start":817.79,"end":818.19},{"text":"laying","start":818.19,"end":818.67},{"text":"the","start":818.67,"end":818.95},{"text":"foundations.","start":818.95,"end":819.47}]},{"text":"Because the Protocol is developed under the Framework Convention process, we would expect that the substantive global tax rules agreed under the Convention would provide the common legal framework for any instrument relating to dispute prevention and resolution.","start":820.52,"end":837,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"Because","start":820.52,"end":820.76},{"text":"the","start":820.76,"end":821.04},{"text":"Protocol","start":821.04,"end":821.56},{"text":"is","start":821.56,"end":821.76},{"text":"developed","start":821.76,"end":822.24},{"text":"under","start":822.24,"end":822.48},{"text":"the","start":822.48,"end":822.72},{"text":"Framework","start":822.72,"end":823.16},{"text":"Convention","start":823.16,"end":823.76},{"text":"process,","start":823.76,"end":824.12},{"text":"we","start":824.6,"end":824.88},{"text":"would","start":824.88,"end":825.12},{"text":"expect","start":825.12,"end":825.48},{"text":"that","start":825.64,"end":826},{"text":"the","start":826,"end":826.28},{"text":"substantive","start":826.28,"end":826.92},{"text":"global","start":826.92,"end":827.2},{"text":"tax","start":827.2,"end":827.52},{"text":"rules","start":827.52,"end":828.04},{"text":"agreed","start":828.2,"end":828.72},{"text":"under","start":828.72,"end":828.96},{"text":"the","start":828.96,"end":829.2},{"text":"Convention","start":829.2,"end":829.8},{"text":"would","start":830.12,"end":830.48},{"text":"provide","start":830.48,"end":830.8},{"text":"the","start":830.8,"end":831.04},{"text":"common","start":831.04,"end":831.4},{"text":"legal","start":831.4,"end":831.88},{"text":"framework","start":831.88,"end":832.48},{"text":"for","start":832.48,"end":832.72},{"text":"any","start":832.72,"end":833},{"text":"instrument","start":833,"end":833.64},{"text":"relating","start":834.04,"end":834.6},{"text":"to","start":834.6,"end":834.92},{"text":"dispute","start":834.92,"end":835.36},{"text":"prevention","start":835.36,"end":836},{"text":"and","start":836,"end":836.28},{"text":"resolution.","start":836.28,"end":837}]}]},{"sentences":[{"text":"It is also in fact essential that the Framework Convention itself include provisions on dispute resolution to lay the foundation for a coherent dispute system.","start":837.88,"end":847.48,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"It","start":837.88,"end":838.16},{"text":"is","start":838.16,"end":838.36},{"text":"also","start":838.36,"end":838.64},{"text":"in","start":838.64,"end":838.88},{"text":"fact","start":838.88,"end":839.04},{"text":"essential","start":839.04,"end":839.52},{"text":"that","start":839.52,"end":839.76},{"text":"the","start":839.76,"end":839.92},{"text":"Framework","start":839.92,"end":840.32},{"text":"Convention","start":840.32,"end":841},{"text":"itself","start":841,"end":841.52},{"text":"include","start":841.52,"end":841.88},{"text":"provisions","start":841.88,"end":842.6},{"text":"on","start":842.68,"end":843},{"text":"dispute","start":843,"end":843.44},{"text":"resolution","start":843.44,"end":843.96},{"text":"to","start":844.28,"end":844.56},{"text":"lay","start":844.56,"end":844.8},{"text":"the","start":844.8,"end":845},{"text":"foundation","start":845,"end":845.48},{"text":"for","start":845.64,"end":845.96},{"text":"a","start":845.96,"end":846.16},{"text":"coherent","start":846.16,"end":846.68},{"text":"dispute","start":846.68,"end":847.16},{"text":"system.","start":847.16,"end":847.48}]},{"text":"As most cross border tax disputes stem directly from the design and application of current corporate tax rules, provision on fair allocation of taxing rights and equitable taxation of multinational enterprises are essential.","start":848.59,"end":863.47,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"As","start":848.59,"end":848.75},{"text":"most","start":848.75,"end":849.07},{"text":"cross","start":849.31,"end":849.67},{"text":"border","start":849.67,"end":850.03},{"text":"tax","start":850.03,"end":850.27},{"text":"disputes","start":850.27,"end":850.71},{"text":"stem","start":850.71,"end":851.07},{"text":"directly","start":851.07,"end":851.59},{"text":"from","start":851.59,"end":851.83},{"text":"the","start":851.83,"end":851.99},{"text":"design","start":851.99,"end":852.27},{"text":"and","start":852.27,"end":852.59},{"text":"application","start":852.59,"end":853.07},{"text":"of","start":853.07,"end":853.31},{"text":"current","start":853.31,"end":853.63},{"text":"corporate","start":853.63,"end":854.15},{"text":"tax","start":854.15,"end":854.35},{"text":"rules,","start":854.35,"end":854.75},{"text":"provision","start":855.07,"end":855.71},{"text":"on","start":855.71,"end":855.99},{"text":"fair","start":855.99,"end":856.19},{"text":"allocation","start":856.19,"end":856.63},{"text":"of","start":856.63,"end":856.75},{"text":"taxing","start":856.75,"end":857.15},{"text":"rights","start":857.15,"end":857.47},{"text":"and","start":857.63,"end":858.03},{"text":"equitable","start":858.19,"end":858.87},{"text":"taxation","start":858.87,"end":859.47},{"text":"of","start":859.47,"end":859.87},{"text":"multinational","start":861.07,"end":861.91},{"text":"enterprises","start":861.91,"end":862.59},{"text":"are","start":862.67,"end":862.99},{"text":"essential.","start":862.99,"end":863.47}]},{"text":"The type of dispute we will be dealing with in the future depend on decisions taken in the Convention on these issues.","start":863.95,"end":871.55,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"The","start":863.95,"end":864.23},{"text":"type","start":864.23,"end":864.47},{"text":"of","start":864.47,"end":864.67},{"text":"dispute","start":864.67,"end":865.11},{"text":"we","start":865.11,"end":865.35},{"text":"will","start":865.35,"end":865.55},{"text":"be","start":865.55,"end":865.75},{"text":"dealing","start":865.75,"end":866.19},{"text":"with","start":866.67,"end":867.03},{"text":"in","start":867.03,"end":867.27},{"text":"the","start":867.27,"end":867.43},{"text":"future","start":867.43,"end":867.71},{"text":"depend","start":868.03,"end":868.63},{"text":"on","start":868.63,"end":868.91},{"text":"decisions","start":868.91,"end":869.47},{"text":"taken","start":869.47,"end":869.79},{"text":"in","start":869.79,"end":870.07},{"text":"the","start":870.07,"end":870.23},{"text":"Convention","start":870.23,"end":870.83},{"text":"on","start":870.83,"end":871.03},{"text":"these","start":871.03,"end":871.23},{"text":"issues.","start":871.23,"end":871.55}]},{"text":"And as these substantive discussions are taking place right now Under Work Stream 1, many of the developments under this work stream appear premature or they risk giving the impression that this Protocol is developed as a standalone instrument disconnected from the broader Convention process.","start":872.03,"end":889.7,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"And","start":872.03,"end":872.39},{"text":"as","start":872.39,"end":872.71},{"text":"these","start":872.71,"end":872.99},{"text":"substantive","start":872.99,"end":873.63},{"text":"discussions","start":873.63,"end":874.27},{"text":"are","start":874.66,"end":874.82},{"text":"taking","start":874.82,"end":875.1},{"text":"place","start":875.1,"end":875.42},{"text":"right","start":875.42,"end":875.7},{"text":"now","start":875.7,"end":875.94},{"text":"Under","start":875.94,"end":876.18},{"text":"Work","start":876.18,"end":876.42},{"text":"Stream","start":876.42,"end":876.78},{"text":"1,","start":876.78,"end":877.06},{"text":"many","start":877.46,"end":877.78},{"text":"of","start":877.78,"end":877.98},{"text":"the","start":877.98,"end":878.14},{"text":"developments","start":878.14,"end":878.78},{"text":"under","start":878.78,"end":878.98},{"text":"this","start":878.98,"end":879.22},{"text":"work","start":879.22,"end":879.46},{"text":"stream","start":879.46,"end":879.94},{"text":"appear","start":880.1,"end":880.5},{"text":"premature","start":880.5,"end":881.14},{"text":"or","start":881.38,"end":881.7},{"text":"they","start":881.7,"end":881.94},{"text":"risk","start":881.94,"end":882.26},{"text":"giving","start":882.26,"end":882.66},{"text":"the","start":882.66,"end":882.86},{"text":"impression","start":882.86,"end":883.46},{"text":"that","start":883.7,"end":883.98},{"text":"this","start":883.98,"end":884.18},{"text":"Protocol","start":884.18,"end":884.7},{"text":"is","start":884.7,"end":884.86},{"text":"developed","start":884.86,"end":885.42},{"text":"as","start":885.42,"end":885.7},{"text":"a","start":885.7,"end":885.9},{"text":"standalone","start":885.9,"end":886.42},{"text":"instrument","start":886.42,"end":886.9},{"text":"disconnected","start":887.3,"end":888.14},{"text":"from","start":888.14,"end":888.3},{"text":"the","start":888.3,"end":888.46},{"text":"broader","start":888.46,"end":888.86},{"text":"Convention","start":888.86,"end":889.38},{"text":"process.","start":889.38,"end":889.7}]},{"text":"We also strongly caution against maintaining the centrality of bilateral tax treaty within this new framework, noting that the relationship between the Framework Convention and and existing bilateral and multilateral tax agreements have not yet been discussed and agreed upon in this context.","start":890.66,"end":909.01,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."},{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"We","start":890.66,"end":890.94},{"text":"also","start":890.94,"end":891.18},{"text":"strongly","start":891.18,"end":891.7},{"text":"caution","start":891.7,"end":892.1},{"text":"against","start":892.1,"end":892.5},{"text":"maintaining","start":892.82,"end":893.38},{"text":"the","start":893.38,"end":893.58},{"text":"centrality","start":893.58,"end":894.26},{"text":"of","start":894.26,"end":894.54},{"text":"bilateral","start":894.54,"end":895.18},{"text":"tax","start":895.18,"end":895.38},{"text":"treaty","start":895.38,"end":895.82},{"text":"within","start":895.82,"end":896.02},{"text":"this","start":896.02,"end":896.26},{"text":"new","start":896.26,"end":896.5},{"text":"framework,","start":896.5,"end":896.98},{"text":"noting","start":897.46,"end":897.98},{"text":"that","start":897.98,"end":898.22},{"text":"the","start":898.22,"end":898.38},{"text":"relationship","start":898.38,"end":899.06},{"text":"between","start":899.06,"end":899.34},{"text":"the","start":899.34,"end":899.58},{"text":"Framework","start":899.58,"end":899.94},{"text":"Convention","start":899.94,"end":900.54},{"text":"and","start":900.54,"end":900.82},{"text":"and","start":900.97,"end":901.17},{"text":"existing","start":901.17,"end":901.69},{"text":"bilateral","start":901.69,"end":902.41},{"text":"and","start":902.41,"end":902.61},{"text":"multilateral","start":902.61,"end":903.29},{"text":"tax","start":903.29,"end":903.57},{"text":"agreements","start":903.57,"end":904.17},{"text":"have","start":904.41,"end":904.73},{"text":"not","start":904.73,"end":904.97},{"text":"yet","start":904.97,"end":905.21},{"text":"been","start":905.21,"end":905.49},{"text":"discussed","start":905.49,"end":906.05},{"text":"and","start":906.05,"end":906.25},{"text":"agreed","start":906.25,"end":906.65},{"text":"upon","start":906.65,"end":907.05},{"text":"in","start":908.01,"end":908.29},{"text":"this","start":908.29,"end":908.49},{"text":"context.","start":908.49,"end":909.01}]}]},{"sentences":[{"text":"The proposed approach that measures developed under this Protocol would not have a superseding effect over existing treaties would set, as a matter of principle, a very problematic precedent.","start":909.01,"end":921.29,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"The","start":909.01,"end":909.25},{"text":"proposed","start":909.25,"end":909.57},{"text":"approach","start":909.57,"end":909.93},{"text":"that","start":910.01,"end":910.33},{"text":"measures","start":910.33,"end":910.73},{"text":"developed","start":910.73,"end":911.17},{"text":"under","start":911.17,"end":911.37},{"text":"this","start":911.37,"end":911.61},{"text":"Protocol","start":911.61,"end":912.25},{"text":"would","start":912.33,"end":912.69},{"text":"not","start":912.69,"end":913.05},{"text":"have","start":913.05,"end":913.37},{"text":"a","start":913.37,"end":913.57},{"text":"superseding","start":913.57,"end":914.21},{"text":"effect","start":914.21,"end":914.49},{"text":"over","start":914.81,"end":915.21},{"text":"existing","start":915.53,"end":916.09},{"text":"treaties","start":916.09,"end":916.57},{"text":"would","start":916.889,"end":917.21},{"text":"set,","start":917.21,"end":917.53},{"text":"as","start":917.53,"end":917.81},{"text":"a","start":917.81,"end":917.97},{"text":"matter","start":917.97,"end":918.17},{"text":"of","start":918.17,"end":918.41},{"text":"principle,","start":918.41,"end":919.05},{"text":"a","start":919.29,"end":919.61},{"text":"very","start":919.61,"end":919.89},{"text":"problematic","start":919.89,"end":920.61},{"text":"precedent.","start":920.61,"end":921.29}]},{"text":"This is not to say that we support all the mechanism developed under this Protocol, but this approach is in contradiction with the whole process.","start":921.61,"end":929.41,"topics":[],"words":[{"text":"This","start":921.61,"end":921.89},{"text":"is","start":921.89,"end":922.09},{"text":"not","start":922.09,"end":922.29},{"text":"to","start":922.29,"end":922.45},{"text":"say","start":922.45,"end":922.65},{"text":"that","start":922.65,"end":922.85},{"text":"we","start":922.85,"end":923.05},{"text":"support","start":923.05,"end":923.37},{"text":"all","start":923.37,"end":923.65},{"text":"the","start":923.65,"end":923.81},{"text":"mechanism","start":923.81,"end":924.33},{"text":"developed","start":924.65,"end":925.21},{"text":"under","start":925.21,"end":925.41},{"text":"this","start":925.41,"end":925.65},{"text":"Protocol,","start":925.65,"end":926.25},{"text":"but","start":926.61,"end":926.73},{"text":"this","start":926.73,"end":926.97},{"text":"approach","start":926.97,"end":927.33},{"text":"is","start":927.41,"end":927.69},{"text":"in","start":927.69,"end":927.89},{"text":"contradiction","start":927.89,"end":928.57},{"text":"with","start":928.57,"end":928.73},{"text":"the","start":928.73,"end":928.89},{"text":"whole","start":928.89,"end":929.13},{"text":"process.","start":929.13,"end":929.41}]},{"text":"We have similar concern on optionality, that it would be inconsistent with UN Treaty practice.","start":930.21,"end":936.21,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"We","start":930.21,"end":930.49},{"text":"have","start":930.49,"end":930.69},{"text":"similar","start":930.69,"end":930.97},{"text":"concern","start":930.97,"end":931.33},{"text":"on","start":931.41,"end":931.69},{"text":"optionality,","start":931.69,"end":932.37},{"text":"that","start":933.01,"end":933.29},{"text":"it","start":933.29,"end":933.45},{"text":"would","start":933.45,"end":933.61},{"text":"be","start":933.61,"end":933.81},{"text":"inconsistent","start":933.81,"end":934.69},{"text":"with","start":934.69,"end":934.93},{"text":"UN","start":934.93,"end":935.25},{"text":"Treaty","start":935.25,"end":935.69},{"text":"practice.","start":935.69,"end":936.21}]},{"text":"It risks undermining one of the core function of the Framework Convention, which is to build a board, a broad common agreement, and a consistent international tax system.","start":936.45,"end":946.21,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"It","start":936.45,"end":936.77},{"text":"risks","start":936.77,"end":937.25},{"text":"undermining","start":937.25,"end":937.89},{"text":"one","start":937.89,"end":938.09},{"text":"of","start":938.09,"end":938.21},{"text":"the","start":938.21,"end":938.33},{"text":"core","start":938.33,"end":938.61},{"text":"function","start":938.61,"end":939.01},{"text":"of","start":939.01,"end":939.17},{"text":"the","start":939.17,"end":939.29},{"text":"Framework","start":939.29,"end":939.69},{"text":"Convention,","start":939.69,"end":940.29},{"text":"which","start":940.45,"end":940.77},{"text":"is","start":940.77,"end":940.97},{"text":"to","start":940.97,"end":941.13},{"text":"build","start":941.13,"end":941.33},{"text":"a","start":941.33,"end":941.57},{"text":"board,","start":941.57,"end":941.89},{"text":"a","start":941.97,"end":942.29},{"text":"broad","start":942.29,"end":942.569},{"text":"common","start":942.569,"end":942.97},{"text":"agreement,","start":942.97,"end":943.57},{"text":"and","start":943.57,"end":943.93},{"text":"a","start":943.93,"end":944.17},{"text":"consistent","start":944.17,"end":944.85},{"text":"international","start":944.85,"end":945.25},{"text":"tax","start":945.49,"end":945.85},{"text":"system.","start":945.85,"end":946.21}]},{"text":"Introducing multiple options in the same protocol risk reproducing the very fragmentation that the UN Tax Convention process seeks to overcome.","start":946.61,"end":956.15,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"Introducing","start":946.61,"end":947.45},{"text":"multiple","start":947.45,"end":947.93},{"text":"options","start":947.93,"end":948.49},{"text":"in","start":948.49,"end":948.73},{"text":"the","start":948.73,"end":948.89},{"text":"same","start":948.89,"end":949.09},{"text":"protocol","start":949.09,"end":949.73},{"text":"risk","start":949.97,"end":950.37},{"text":"reproducing","start":950.37,"end":951.09},{"text":"the","start":951.09,"end":951.29},{"text":"very","start":951.29,"end":951.57},{"text":"fragmentation","start":951.57,"end":952.37},{"text":"that","start":952.87,"end":952.99},{"text":"the","start":952.99,"end":953.15},{"text":"UN","start":953.15,"end":953.39},{"text":"Tax","start":953.39,"end":953.71},{"text":"Convention","start":953.71,"end":954.27},{"text":"process","start":954.27,"end":954.63},{"text":"seeks","start":954.95,"end":955.35},{"text":"to","start":955.35,"end":955.55},{"text":"overcome.","start":955.55,"end":956.15}]}]},{"sentences":[{"text":"The UN Tax Convention process is a unique opportunity.","start":956.71,"end":960.15,"topics":[],"words":[{"text":"The","start":956.71,"end":957.03},{"text":"UN","start":957.03,"end":957.31},{"text":"Tax","start":957.31,"end":957.63},{"text":"Convention","start":957.63,"end":958.27},{"text":"process","start":958.27,"end":958.63},{"text":"is","start":958.63,"end":958.91},{"text":"a","start":958.91,"end":959.07},{"text":"unique","start":959.07,"end":959.43},{"text":"opportunity.","start":959.43,"end":960.15}]},{"text":"It must aim to build a system that reduces disputes because it is fairer, clearer, and more coherent by design.","start":960.39,"end":967.67,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"It","start":960.39,"end":960.75},{"text":"must","start":960.75,"end":961.07},{"text":"aim","start":961.07,"end":961.39},{"text":"to","start":961.39,"end":961.55},{"text":"build","start":961.55,"end":961.79},{"text":"a","start":961.79,"end":962.03},{"text":"system","start":962.03,"end":962.31},{"text":"that","start":962.31,"end":962.63},{"text":"reduces","start":962.63,"end":963.19},{"text":"disputes","start":963.19,"end":963.71},{"text":"because","start":963.71,"end":964.03},{"text":"it","start":964.03,"end":964.27},{"text":"is","start":964.27,"end":964.51},{"text":"fairer,","start":964.51,"end":965.11},{"text":"clearer,","start":965.27,"end":965.87},{"text":"and","start":965.87,"end":966.19},{"text":"more","start":966.19,"end":966.47},{"text":"coherent","start":966.47,"end":967.07},{"text":"by","start":967.07,"end":967.35},{"text":"design.","start":967.35,"end":967.67}]},{"text":"I thank you.","start":967.83,"end":968.55,"topics":[],"words":[{"text":"I","start":967.83,"end":968.11},{"text":"thank","start":968.11,"end":968.31},{"text":"you.","start":968.31,"end":968.55}]}]}],"speaker":{"name":null,"affiliation":"Global Alliance for Tax Justice","affiliation_full":"Global Alliance for Tax Justice","group":null,"function":"Stakeholder"}},{"statement_number":5,"paragraphs":[{"sentences":[{"text":"Thank you.","start":977.91,"end":978.55,"topics":[],"words":[{"text":"Thank","start":977.91,"end":978.27},{"text":"you.","start":978.27,"end":978.55}]}]},{"sentences":[{"text":"Okay. Okay. Thank you very much.","start":982.31,"end":985.27,"topics":[],"words":[{"text":"Okay.","start":982.31,"end":982.71},{"text":"Okay.","start":983.91,"end":984.39},{"text":"Thank","start":984.39,"end":984.67},{"text":"you","start":984.67,"end":984.83},{"text":"very","start":984.83,"end":984.99},{"text":"much.","start":984.99,"end":985.27}]},{"text":"This would be the Global alliance for Tax Justice.","start":987.03,"end":990.39,"topics":[],"words":[{"text":"This","start":987.03,"end":987.35},{"text":"would","start":987.35,"end":987.51},{"text":"be","start":987.51,"end":987.75},{"text":"the","start":988.07,"end":988.35},{"text":"Global","start":988.35,"end":988.63},{"text":"alliance","start":988.63,"end":989.23},{"text":"for","start":989.23,"end":989.51},{"text":"Tax","start":989.51,"end":989.79},{"text":"Justice.","start":989.79,"end":990.39}]},{"text":"Okay.","start":991.83,"end":992.39,"topics":[],"words":[{"text":"Okay.","start":991.83,"end":992.39}]}]},{"sentences":[{"text":"All right.","start":992.79,"end":993.35,"topics":[],"words":[{"text":"All","start":992.79,"end":993.07},{"text":"right.","start":993.07,"end":993.35}]},{"text":"So, good morning.","start":993.43,"end":995.75,"topics":[],"words":[{"text":"So,","start":993.43,"end":993.83},{"text":"good","start":995.11,"end":995.43},{"text":"morning.","start":995.43,"end":995.75}]},{"text":"Good morning, everyone.","start":995.75,"end":996.79,"topics":[],"words":[{"text":"Good","start":995.75,"end":996.07},{"text":"morning,","start":996.07,"end":996.39},{"text":"everyone.","start":996.39,"end":996.79}]},{"text":"So this issue has come up from time to time, and the.","start":997.91,"end":1003.03,"topics":[],"words":[{"text":"So","start":997.91,"end":998.19},{"text":"this","start":998.19,"end":998.39},{"text":"issue","start":998.39,"end":998.71},{"text":"has","start":998.71,"end":999.07},{"text":"come","start":999.07,"end":999.35},{"text":"up","start":999.35,"end":999.55},{"text":"from","start":999.55,"end":999.75},{"text":"time","start":999.75,"end":999.99},{"text":"to","start":999.99,"end":1000.23},{"text":"time,","start":1000.23,"end":1000.55},{"text":"and","start":1000.95,"end":1001.35},{"text":"the.","start":1002.63,"end":1003.03}]},{"text":"The only thing that we can say about this issue is that, no, it is not intended to be a standalone instrument.","start":1003.51,"end":1014.86,"topics":[],"words":[{"text":"The","start":1003.51,"end":1003.79},{"text":"only","start":1003.79,"end":1003.99},{"text":"thing","start":1003.99,"end":1004.23},{"text":"that","start":1004.23,"end":1004.55},{"text":"we","start":1004.86,"end":1004.98},{"text":"can","start":1004.98,"end":1005.14},{"text":"say","start":1005.14,"end":1005.3},{"text":"about","start":1005.3,"end":1005.58},{"text":"this","start":1008.3,"end":1008.62},{"text":"issue","start":1008.62,"end":1008.94},{"text":"is","start":1009.5,"end":1009.86},{"text":"that,","start":1009.86,"end":1010.18},{"text":"no,","start":1010.18,"end":1010.54},{"text":"it","start":1010.78,"end":1011.06},{"text":"is","start":1011.06,"end":1011.26},{"text":"not","start":1011.26,"end":1011.54},{"text":"intended","start":1011.54,"end":1012.02},{"text":"to","start":1012.02,"end":1012.26},{"text":"be","start":1012.26,"end":1012.54},{"text":"a","start":1012.62,"end":1012.94},{"text":"standalone","start":1012.94,"end":1013.74},{"text":"instrument.","start":1014.22,"end":1014.86}]}]},{"sentences":[{"text":"It forms part of the Framework Convention.","start":1016.86,"end":1020.62,"topics":[],"words":[{"text":"It","start":1016.86,"end":1017.22},{"text":"forms","start":1017.22,"end":1017.9},{"text":"part","start":1017.9,"end":1018.26},{"text":"of","start":1018.26,"end":1018.54},{"text":"the","start":1018.54,"end":1018.86},{"text":"Framework","start":1019.1,"end":1019.74},{"text":"Convention.","start":1019.82,"end":1020.62}]},{"text":"That is where it gets its legality from.","start":1021.9,"end":1024.78,"topics":[],"words":[{"text":"That","start":1021.9,"end":1022.18},{"text":"is","start":1022.18,"end":1022.34},{"text":"where","start":1022.34,"end":1022.62},{"text":"it","start":1022.7,"end":1023.02},{"text":"gets","start":1023.02,"end":1023.38},{"text":"its","start":1023.38,"end":1023.66},{"text":"legality","start":1023.66,"end":1024.38},{"text":"from.","start":1024.38,"end":1024.78}]},{"text":"What was decided in the terms of reference is that two Protocols would be developed concurrently with the Framework Convention.","start":1025.34,"end":1035.179,"topics":[],"words":[{"text":"What","start":1025.34,"end":1025.66},{"text":"was","start":1025.66,"end":1025.9},{"text":"decided","start":1025.9,"end":1026.38},{"text":"in","start":1026.38,"end":1026.62},{"text":"the","start":1026.62,"end":1026.78},{"text":"terms","start":1026.78,"end":1027.02},{"text":"of","start":1027.02,"end":1027.26},{"text":"reference","start":1027.26,"end":1027.9},{"text":"is","start":1027.98,"end":1028.34},{"text":"that","start":1028.34,"end":1028.7},{"text":"two","start":1029.34,"end":1029.7},{"text":"Protocols","start":1029.7,"end":1030.62},{"text":"would","start":1030.7,"end":1030.98},{"text":"be","start":1030.98,"end":1031.18},{"text":"developed","start":1031.18,"end":1031.82},{"text":"concurrently","start":1031.979,"end":1033.019},{"text":"with","start":1033.259,"end":1033.579},{"text":"the","start":1033.579,"end":1033.779},{"text":"Framework","start":1033.779,"end":1034.299},{"text":"Convention.","start":1034.379,"end":1035.179}]},{"text":"And so that is the mandate that we are acting on.","start":1035.739,"end":1039.499,"topics":[],"words":[{"text":"And","start":1035.739,"end":1036.099},{"text":"so","start":1036.099,"end":1036.379},{"text":"that","start":1036.379,"end":1036.619},{"text":"is","start":1036.619,"end":1036.859},{"text":"the","start":1036.859,"end":1037.059},{"text":"mandate","start":1037.059,"end":1037.659},{"text":"that","start":1038.059,"end":1038.339},{"text":"we","start":1038.339,"end":1038.499},{"text":"are","start":1038.499,"end":1038.699},{"text":"acting","start":1038.699,"end":1039.139},{"text":"on.","start":1039.139,"end":1039.499}]},{"text":"And so we ensure that we are aligned with the Framework Convention.","start":1040.299,"end":1050.139,"topics":[],"words":[{"text":"And","start":1040.299,"end":1040.699},{"text":"so","start":1040.939,"end":1041.339},{"text":"we","start":1041.819,"end":1042.219},{"text":"ensure","start":1043.179,"end":1043.579},{"text":"that","start":1044.699,"end":1045.099},{"text":"we","start":1045.579,"end":1045.979},{"text":"are","start":1046.219,"end":1046.579},{"text":"aligned","start":1046.579,"end":1047.339},{"text":"with","start":1047.898,"end":1048.299},{"text":"the","start":1048.379,"end":1048.779},{"text":"Framework","start":1048.779,"end":1049.459},{"text":"Convention.","start":1049.459,"end":1050.139}]}]},{"sentences":[{"text":"Anything, any of the proposals that are being made by Work Stream three, we try to ensure that they are not in conflict.","start":1051.099,"end":1059.75,"topics":[],"words":[{"text":"Anything,","start":1051.099,"end":1051.659},{"text":"any","start":1051.819,"end":1052.219},{"text":"of","start":1052.539,"end":1052.859},{"text":"the","start":1052.859,"end":1053.179},{"text":"proposals","start":1053.499,"end":1054.179},{"text":"that","start":1054.179,"end":1054.339},{"text":"are","start":1054.339,"end":1054.539},{"text":"being","start":1054.539,"end":1054.779},{"text":"made","start":1054.779,"end":1055.019},{"text":"by","start":1055.019,"end":1055.339},{"text":"Work","start":1055.579,"end":1055.939},{"text":"Stream","start":1055.939,"end":1056.459},{"text":"three,","start":1056.459,"end":1056.859},{"text":"we","start":1057.43,"end":1057.59},{"text":"try","start":1057.59,"end":1057.79},{"text":"to","start":1057.79,"end":1057.95},{"text":"ensure","start":1057.95,"end":1058.19},{"text":"that","start":1058.19,"end":1058.43},{"text":"they","start":1058.43,"end":1058.59},{"text":"are","start":1058.59,"end":1058.75},{"text":"not","start":1058.75,"end":1058.91},{"text":"in","start":1058.91,"end":1059.15},{"text":"conflict.","start":1059.15,"end":1059.75}]},{"text":"We are fully aware that the Framework Convention remains a work in progress and nothing that is in the Protocol has been decided.","start":1059.91,"end":1069.19,"topics":[],"words":[{"text":"We","start":1059.91,"end":1060.15},{"text":"are","start":1060.15,"end":1060.27},{"text":"fully","start":1060.27,"end":1060.59},{"text":"aware","start":1060.59,"end":1060.95},{"text":"that","start":1060.95,"end":1061.19},{"text":"the","start":1061.19,"end":1061.39},{"text":"Framework","start":1061.39,"end":1061.99},{"text":"Convention","start":1061.99,"end":1062.67},{"text":"remains","start":1062.67,"end":1063.19},{"text":"a","start":1063.19,"end":1063.47},{"text":"work","start":1063.47,"end":1063.71},{"text":"in","start":1063.71,"end":1063.99},{"text":"progress","start":1063.99,"end":1064.55},{"text":"and","start":1064.95,"end":1065.35},{"text":"nothing","start":1065.59,"end":1066.07},{"text":"that","start":1066.23,"end":1066.63},{"text":"is","start":1066.79,"end":1067.11},{"text":"in","start":1067.11,"end":1067.31},{"text":"the","start":1067.31,"end":1067.47},{"text":"Protocol","start":1067.47,"end":1068.03},{"text":"has","start":1068.03,"end":1068.31},{"text":"been","start":1068.31,"end":1068.59},{"text":"decided.","start":1068.59,"end":1069.19}]},{"text":"But we are carrying out our mandate as prescribed by the terms of reference.","start":1069.67,"end":1074.23,"topics":[],"words":[{"text":"But","start":1069.67,"end":1069.95},{"text":"we","start":1069.95,"end":1070.11},{"text":"are","start":1070.11,"end":1070.27},{"text":"carrying","start":1070.27,"end":1070.59},{"text":"out","start":1070.59,"end":1070.79},{"text":"our","start":1070.79,"end":1071.07},{"text":"mandate","start":1071.07,"end":1071.67},{"text":"as","start":1071.67,"end":1071.99},{"text":"prescribed","start":1071.99,"end":1072.63},{"text":"by","start":1072.63,"end":1072.87},{"text":"the","start":1072.87,"end":1073.07},{"text":"terms","start":1073.07,"end":1073.35},{"text":"of","start":1073.35,"end":1073.629},{"text":"reference.","start":1073.629,"end":1074.23}]},{"text":"And I can assure you that it will not be in conflict with the eventual output of the Framer Convention.","start":1074.71,"end":1082.95,"topics":[],"words":[{"text":"And","start":1074.71,"end":1075.03},{"text":"I","start":1075.03,"end":1075.27},{"text":"can","start":1075.27,"end":1075.47},{"text":"assure","start":1075.47,"end":1075.75},{"text":"you","start":1075.75,"end":1075.91},{"text":"that","start":1075.91,"end":1076.11},{"text":"it","start":1076.11,"end":1076.31},{"text":"will","start":1076.31,"end":1076.51},{"text":"not","start":1076.51,"end":1076.75},{"text":"be","start":1076.75,"end":1077.11},{"text":"in","start":1077.83,"end":1078.15},{"text":"conflict","start":1078.15,"end":1078.59},{"text":"with","start":1078.59,"end":1078.83},{"text":"the","start":1078.83,"end":1079.19},{"text":"eventual","start":1080.23,"end":1080.91},{"text":"output","start":1080.91,"end":1081.47},{"text":"of","start":1081.47,"end":1081.67},{"text":"the","start":1081.67,"end":1081.79},{"text":"Framer","start":1081.79,"end":1082.31},{"text":"Convention.","start":1082.31,"end":1082.95}]}]},{"sentences":[{"text":"If I may, I would like to add that, as was said yesterday at the beginning, the question whether the Protocol, the second protocol, would apply also other protocols and the Framework Convention is a subject of continuous discussion.","start":1087.57,"end":1104.97,"topics":[],"words":[{"text":"If","start":1087.57,"end":1087.69},{"text":"I","start":1087.69,"end":1087.85},{"text":"may,","start":1087.85,"end":1088.01},{"text":"I","start":1088.01,"end":1088.17},{"text":"would","start":1088.17,"end":1088.33},{"text":"like","start":1088.33,"end":1088.49},{"text":"to","start":1088.49,"end":1088.65},{"text":"add","start":1088.65,"end":1088.85},{"text":"that,","start":1088.85,"end":1089.17},{"text":"as","start":1090.37,"end":1090.65},{"text":"was","start":1090.65,"end":1090.85},{"text":"said","start":1090.85,"end":1091.13},{"text":"yesterday","start":1091.13,"end":1091.57},{"text":"at","start":1091.57,"end":1091.77},{"text":"the","start":1091.77,"end":1091.89},{"text":"beginning,","start":1091.89,"end":1092.29},{"text":"the","start":1092.61,"end":1092.93},{"text":"question","start":1092.93,"end":1093.25},{"text":"whether","start":1093.33,"end":1093.65},{"text":"the","start":1093.65,"end":1093.89},{"text":"Protocol,","start":1093.89,"end":1094.53},{"text":"the","start":1094.61,"end":1094.93},{"text":"second","start":1094.93,"end":1095.21},{"text":"protocol,","start":1095.21,"end":1095.81},{"text":"would","start":1095.81,"end":1096.09},{"text":"apply","start":1096.09,"end":1096.49},{"text":"also","start":1096.49,"end":1096.85},{"text":"other","start":1099.09,"end":1099.409},{"text":"protocols","start":1099.409,"end":1100.21},{"text":"and","start":1100.77,"end":1101.05},{"text":"the","start":1101.05,"end":1101.21},{"text":"Framework","start":1101.21,"end":1101.61},{"text":"Convention","start":1101.61,"end":1102.05},{"text":"is","start":1102.05,"end":1102.25},{"text":"a","start":1102.25,"end":1102.53},{"text":"subject","start":1102.53,"end":1102.93},{"text":"of","start":1102.93,"end":1103.25},{"text":"continuous","start":1103.65,"end":1104.33},{"text":"discussion.","start":1104.33,"end":1104.97}]},{"text":"So we duly take note of your intervention on that.","start":1104.97,"end":1108.61,"topics":[],"words":[{"text":"So","start":1104.97,"end":1105.17},{"text":"we","start":1105.17,"end":1105.41},{"text":"duly","start":1105.97,"end":1106.41},{"text":"take","start":1106.41,"end":1106.61},{"text":"note","start":1106.61,"end":1106.89},{"text":"of","start":1106.89,"end":1107.05},{"text":"your","start":1107.05,"end":1107.25},{"text":"intervention","start":1107.25,"end":1107.97},{"text":"on","start":1108.05,"end":1108.33},{"text":"that.","start":1108.33,"end":1108.61}]},{"text":"Thank you.","start":1108.9,"end":1109.38,"topics":[],"words":[{"text":"Thank","start":1108.9,"end":1109.1},{"text":"you.","start":1109.1,"end":1109.38}]},{"text":"So we continue now with Ataf.","start":1109.62,"end":1115.94,"topics":[],"words":[{"text":"So","start":1109.62,"end":1109.86},{"text":"we","start":1109.86,"end":1110.02},{"text":"continue","start":1110.02,"end":1110.34},{"text":"now","start":1110.5,"end":1110.9},{"text":"with","start":1111.78,"end":1112.18},{"text":"Ataf.","start":1115.3,"end":1115.94}]},{"text":"Ataf, please.","start":1116.82,"end":1117.78,"topics":[],"words":[{"text":"Ataf,","start":1116.82,"end":1117.42},{"text":"please.","start":1117.42,"end":1117.78}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":6,"paragraphs":[{"sentences":[{"text":"Thank you, colleagues, and good morning, colleagues.","start":1120.58,"end":1124.82,"topics":[],"words":[{"text":"Thank","start":1120.58,"end":1120.94},{"text":"you,","start":1120.94,"end":1121.22},{"text":"colleagues,","start":1122.02,"end":1122.78},{"text":"and","start":1122.78,"end":1123.14},{"text":"good","start":1123.22,"end":1123.54},{"text":"morning,","start":1123.54,"end":1123.86},{"text":"colleagues.","start":1124.18,"end":1124.82}]}]},{"sentences":[{"text":"Let me start by reflecting on some of the interventions made yesterday, in particular by delegates, including the Africa Group, on the menu.","start":1126.98,"end":1137.1,"topics":[],"words":[{"text":"Let","start":1126.98,"end":1127.26},{"text":"me","start":1127.26,"end":1127.42},{"text":"start","start":1127.42,"end":1127.7},{"text":"by","start":1127.78,"end":1128.1},{"text":"reflecting","start":1128.1,"end":1128.82},{"text":"on","start":1128.98,"end":1129.38},{"text":"some","start":1129.46,"end":1129.74},{"text":"of","start":1129.74,"end":1129.86},{"text":"the","start":1129.86,"end":1130.02},{"text":"interventions","start":1130.02,"end":1130.7},{"text":"made","start":1130.7,"end":1130.98},{"text":"yesterday,","start":1130.98,"end":1131.42},{"text":"in","start":1131.42,"end":1131.66},{"text":"particular","start":1131.66,"end":1131.94},{"text":"by","start":1132.02,"end":1132.42},{"text":"delegates,","start":1132.42,"end":1133.14},{"text":"including","start":1133.14,"end":1133.46},{"text":"the","start":1133.54,"end":1133.86},{"text":"Africa","start":1133.86,"end":1134.18},{"text":"Group,","start":1135.26,"end":1135.5},{"text":"on","start":1136.06,"end":1136.38},{"text":"the","start":1136.38,"end":1136.62},{"text":"menu.","start":1136.62,"end":1137.1}]},{"text":"We just have one intervention there, which is to say that in our view, we like simultaneous and joint audits to be included in the menu.","start":1137.34,"end":1147.18,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"We","start":1137.34,"end":1137.66},{"text":"just","start":1137.66,"end":1137.9},{"text":"have","start":1137.9,"end":1138.14},{"text":"one","start":1138.14,"end":1138.38},{"text":"intervention","start":1138.38,"end":1139.1},{"text":"there,","start":1139.1,"end":1139.42},{"text":"which","start":1139.42,"end":1139.74},{"text":"is","start":1139.74,"end":1139.98},{"text":"to","start":1139.98,"end":1140.18},{"text":"say","start":1140.18,"end":1140.38},{"text":"that","start":1140.38,"end":1140.7},{"text":"in","start":1141.34,"end":1141.66},{"text":"our","start":1141.66,"end":1141.9},{"text":"view,","start":1141.9,"end":1142.22},{"text":"we","start":1142.62,"end":1142.98},{"text":"like","start":1142.98,"end":1143.34},{"text":"simultaneous","start":1143.58,"end":1144.42},{"text":"and","start":1144.42,"end":1144.7},{"text":"joint","start":1144.7,"end":1145.1},{"text":"audits","start":1145.1,"end":1145.62},{"text":"to","start":1145.62,"end":1145.82},{"text":"be","start":1145.82,"end":1145.94},{"text":"included","start":1145.94,"end":1146.42},{"text":"in","start":1146.42,"end":1146.58},{"text":"the","start":1146.58,"end":1146.74},{"text":"menu.","start":1146.74,"end":1147.18}]},{"text":"We certainly acknowledge the challenges that they present, noting that they are not commonly practiced in many regions and countries.","start":1147.66,"end":1155.5,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"We","start":1147.66,"end":1147.98},{"text":"certainly","start":1147.98,"end":1148.54},{"text":"acknowledge","start":1148.54,"end":1149.14},{"text":"the","start":1149.14,"end":1149.42},{"text":"challenges","start":1149.42,"end":1150.06},{"text":"that","start":1150.22,"end":1150.58},{"text":"they","start":1150.58,"end":1150.859},{"text":"present,","start":1150.859,"end":1151.18},{"text":"noting","start":1151.34,"end":1151.82},{"text":"that","start":1151.82,"end":1152.02},{"text":"they","start":1152.02,"end":1152.18},{"text":"are","start":1152.18,"end":1152.34},{"text":"not","start":1152.34,"end":1152.62},{"text":"commonly","start":1152.78,"end":1153.46},{"text":"practiced","start":1153.46,"end":1153.94},{"text":"in","start":1153.94,"end":1154.14},{"text":"many","start":1154.14,"end":1154.42},{"text":"regions","start":1154.42,"end":1154.94},{"text":"and","start":1154.94,"end":1155.18},{"text":"countries.","start":1155.18,"end":1155.5}]},{"text":"But there is increasing interest and certainly is one of the framework that we see provides opportunities for mutual administrative assistance across jurisdictions.","start":1156.14,"end":1167.12,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"But","start":1156.14,"end":1156.46},{"text":"there","start":1156.46,"end":1156.7},{"text":"is","start":1156.7,"end":1156.94},{"text":"increasing","start":1156.94,"end":1157.42},{"text":"interest","start":1157.58,"end":1157.98},{"text":"and","start":1158.62,"end":1158.98},{"text":"certainly","start":1158.98,"end":1159.58},{"text":"is","start":1159.58,"end":1159.86},{"text":"one","start":1159.86,"end":1160.1},{"text":"of","start":1160.1,"end":1160.22},{"text":"the","start":1160.22,"end":1160.38},{"text":"framework","start":1160.38,"end":1160.86},{"text":"that","start":1161.24,"end":1161.36},{"text":"we","start":1161.36,"end":1161.52},{"text":"see","start":1161.52,"end":1161.8},{"text":"provides","start":1162.2,"end":1162.76},{"text":"opportunities","start":1162.76,"end":1163.44},{"text":"for","start":1163.44,"end":1163.72},{"text":"mutual","start":1163.72,"end":1164.12},{"text":"administrative","start":1164.12,"end":1164.96},{"text":"assistance","start":1164.96,"end":1165.64},{"text":"across","start":1165.72,"end":1166.12},{"text":"jurisdictions.","start":1166.2,"end":1167.12}]},{"text":"So it should be left there as an optional mechanism for countries to consider.","start":1167.12,"end":1173.16,"topics":[],"words":[{"text":"So","start":1167.12,"end":1167.36},{"text":"it","start":1167.36,"end":1167.52},{"text":"should","start":1167.52,"end":1167.68},{"text":"be","start":1167.68,"end":1167.84},{"text":"left","start":1167.84,"end":1168.08},{"text":"there","start":1168.08,"end":1168.44},{"text":"as","start":1168.92,"end":1169.24},{"text":"an","start":1169.24,"end":1169.48},{"text":"optional","start":1169.48,"end":1169.96},{"text":"mechanism","start":1171,"end":1171.68},{"text":"for","start":1171.68,"end":1171.96},{"text":"countries","start":1171.96,"end":1172.28},{"text":"to","start":1172.44,"end":1172.8},{"text":"consider.","start":1172.8,"end":1173.16}]}]},{"sentences":[{"text":"Back to these questions that are in front of us on the definition of the cross border disputes, we agree with the proposal that we use the general features to define what this would constitute.","start":1174.28,"end":1190.12,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"Back","start":1174.28,"end":1174.6},{"text":"to","start":1174.6,"end":1174.8},{"text":"these","start":1174.8,"end":1175.04},{"text":"questions","start":1175.04,"end":1175.64},{"text":"that","start":1175.64,"end":1175.84},{"text":"are","start":1175.84,"end":1176},{"text":"in","start":1176,"end":1176.16},{"text":"front","start":1176.16,"end":1176.36},{"text":"of","start":1176.36,"end":1176.56},{"text":"us","start":1176.56,"end":1176.8},{"text":"on","start":1176.8,"end":1177.08},{"text":"the","start":1177.08,"end":1177.279},{"text":"definition","start":1177.279,"end":1177.8},{"text":"of","start":1177.8,"end":1178},{"text":"the","start":1178,"end":1178.2},{"text":"cross","start":1178.2,"end":1178.52},{"text":"border","start":1178.52,"end":1179},{"text":"disputes,","start":1179.32,"end":1179.96},{"text":"we","start":1180.68,"end":1181},{"text":"agree","start":1181,"end":1181.32},{"text":"with","start":1181.72,"end":1182.12},{"text":"the","start":1182.36,"end":1182.64},{"text":"proposal","start":1182.64,"end":1183.2},{"text":"that","start":1183.2,"end":1183.4},{"text":"we","start":1183.4,"end":1183.6},{"text":"use","start":1183.6,"end":1183.8},{"text":"the","start":1183.8,"end":1184.04},{"text":"general","start":1184.04,"end":1184.36},{"text":"features","start":1184.44,"end":1185.04},{"text":"to","start":1185.04,"end":1185.28},{"text":"define","start":1185.28,"end":1185.72},{"text":"what","start":1186.28,"end":1186.64},{"text":"this","start":1186.64,"end":1187},{"text":"would","start":1187.8,"end":1188.04},{"text":"constitute.","start":1189.4,"end":1190.12}]},{"text":"And in those general features we certainly see the merits of ensuring that these are disputes involving competent authorities and certainly where there is a common legal basis.","start":1190.84,"end":1202.76,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"And","start":1190.84,"end":1191.16},{"text":"in","start":1191.16,"end":1191.36},{"text":"those","start":1191.36,"end":1191.64},{"text":"general","start":1191.64,"end":1192.04},{"text":"features","start":1192.04,"end":1192.68},{"text":"we","start":1192.68,"end":1193},{"text":"certainly","start":1193,"end":1193.52},{"text":"see","start":1193.52,"end":1193.8},{"text":"the","start":1193.8,"end":1194},{"text":"merits","start":1194,"end":1194.36},{"text":"of","start":1194.36,"end":1194.6},{"text":"ensuring","start":1194.6,"end":1195.04},{"text":"that","start":1195.04,"end":1195.28},{"text":"these","start":1195.28,"end":1195.48},{"text":"are","start":1195.48,"end":1195.76},{"text":"disputes","start":1195.76,"end":1196.36},{"text":"involving","start":1196.52,"end":1197.16},{"text":"competent","start":1197.24,"end":1198.12},{"text":"authorities","start":1198.28,"end":1199},{"text":"and","start":1199.88,"end":1200.28},{"text":"certainly","start":1200.36,"end":1201},{"text":"where","start":1201,"end":1201.2},{"text":"there","start":1201.2,"end":1201.36},{"text":"is","start":1201.36,"end":1201.52},{"text":"a","start":1201.52,"end":1201.64},{"text":"common","start":1201.64,"end":1201.92},{"text":"legal","start":1201.92,"end":1202.32},{"text":"basis.","start":1202.32,"end":1202.76}]},{"text":"But I think the intervention just made now by one of the stakeholders is a helpful enhancement to the first feature in which case we start also acknowledging the disputes.","start":1202.92,"end":1214.04,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"But","start":1202.92,"end":1203.24},{"text":"I","start":1203.24,"end":1203.4},{"text":"think","start":1203.4,"end":1203.599},{"text":"the","start":1203.599,"end":1203.839},{"text":"intervention","start":1203.839,"end":1204.44},{"text":"just","start":1204.44,"end":1204.72},{"text":"made","start":1204.72,"end":1205.08},{"text":"now","start":1205.08,"end":1205.44},{"text":"by","start":1205.44,"end":1205.8},{"text":"one","start":1205.96,"end":1206.24},{"text":"of","start":1206.24,"end":1206.4},{"text":"the","start":1206.4,"end":1206.56},{"text":"stakeholders","start":1206.56,"end":1207.16},{"text":"is","start":1207.16,"end":1207.36},{"text":"a","start":1207.36,"end":1207.56},{"text":"helpful","start":1207.56,"end":1208.12},{"text":"enhancement","start":1208.28,"end":1209.08},{"text":"to","start":1209.08,"end":1209.28},{"text":"the","start":1209.28,"end":1209.48},{"text":"first","start":1209.48,"end":1209.76},{"text":"feature","start":1209.76,"end":1210.28},{"text":"in","start":1210.52,"end":1210.8},{"text":"which","start":1210.8,"end":1211.04},{"text":"case","start":1211.04,"end":1211.32},{"text":"we","start":1211.32,"end":1211.6},{"text":"start","start":1211.6,"end":1211.92},{"text":"also","start":1211.92,"end":1212.28},{"text":"acknowledging","start":1212.52,"end":1213.36},{"text":"the","start":1213.36,"end":1213.56},{"text":"disputes.","start":1213.56,"end":1214.04}]},{"text":"In any case we have been triggered where taxpayers involved but then will be resolved through the competence authority engagement.","start":1214.04,"end":1221.91,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"In","start":1214.04,"end":1214.24},{"text":"any","start":1214.24,"end":1214.44},{"text":"case","start":1214.44,"end":1214.68},{"text":"we","start":1214.68,"end":1215},{"text":"have","start":1215.19,"end":1215.31},{"text":"been","start":1215.31,"end":1215.47},{"text":"triggered","start":1215.47,"end":1215.99},{"text":"where","start":1215.99,"end":1216.27},{"text":"taxpayers","start":1216.27,"end":1217.07},{"text":"involved","start":1217.07,"end":1217.59},{"text":"but","start":1217.91,"end":1218.19},{"text":"then","start":1218.19,"end":1218.39},{"text":"will","start":1218.39,"end":1218.59},{"text":"be","start":1218.59,"end":1218.79},{"text":"resolved","start":1218.79,"end":1219.39},{"text":"through","start":1219.39,"end":1219.67},{"text":"the","start":1219.67,"end":1219.91},{"text":"competence","start":1219.91,"end":1220.47},{"text":"authority","start":1220.47,"end":1221.11},{"text":"engagement.","start":1221.11,"end":1221.91}]},{"text":"So we could agree with that additional enhancement.","start":1222.31,"end":1225.83,"topics":[],"words":[{"text":"So","start":1222.31,"end":1222.71},{"text":"we","start":1222.79,"end":1223.15},{"text":"could","start":1223.15,"end":1223.47},{"text":"agree","start":1223.47,"end":1223.75},{"text":"with","start":1223.75,"end":1224.03},{"text":"that","start":1224.03,"end":1224.39},{"text":"additional","start":1224.47,"end":1225.11},{"text":"enhancement.","start":1225.11,"end":1225.83}]}]},{"sentences":[{"text":"Other potential consideration may be some examples that we had before, but I think the features would be potentially more sufficient.","start":1226.63,"end":1235.43,"topics":[],"words":[{"text":"Other","start":1226.63,"end":1227.03},{"text":"potential","start":1227.03,"end":1227.59},{"text":"consideration","start":1227.75,"end":1228.59},{"text":"may","start":1228.59,"end":1228.83},{"text":"be","start":1228.83,"end":1229.07},{"text":"some","start":1229.07,"end":1229.35},{"text":"examples","start":1229.35,"end":1229.87},{"text":"that","start":1229.87,"end":1230.11},{"text":"we","start":1230.11,"end":1230.31},{"text":"had","start":1230.31,"end":1230.55},{"text":"before,","start":1230.55,"end":1230.87},{"text":"but","start":1231.67,"end":1231.95},{"text":"I","start":1231.95,"end":1232.11},{"text":"think","start":1232.11,"end":1232.31},{"text":"the","start":1232.31,"end":1232.51},{"text":"features","start":1232.51,"end":1233.15},{"text":"would","start":1233.15,"end":1233.43},{"text":"be","start":1233.43,"end":1233.75},{"text":"potentially","start":1233.83,"end":1234.55},{"text":"more","start":1234.55,"end":1234.79},{"text":"sufficient.","start":1234.79,"end":1235.43}]},{"text":"On the last question on non treaty situation, I think Khalid, you have provided very useful clarification on what is envisaged here.","start":1236.47,"end":1246.34,"topics":[],"words":[{"text":"On","start":1236.47,"end":1236.79},{"text":"the","start":1236.79,"end":1237.07},{"text":"last","start":1237.07,"end":1237.39},{"text":"question","start":1237.39,"end":1237.75},{"text":"on","start":1237.75,"end":1238.03},{"text":"non","start":1238.03,"end":1238.23},{"text":"treaty","start":1238.23,"end":1238.63},{"text":"situation,","start":1238.63,"end":1239.03},{"text":"I","start":1239.27,"end":1239.55},{"text":"think","start":1239.55,"end":1239.79},{"text":"Khalid,","start":1239.79,"end":1240.31},{"text":"you","start":1240.31,"end":1240.63},{"text":"have","start":1240.63,"end":1240.95},{"text":"provided","start":1241.35,"end":1241.99},{"text":"very","start":1241.99,"end":1242.23},{"text":"useful","start":1242.23,"end":1242.63},{"text":"clarification","start":1242.63,"end":1243.35},{"text":"on","start":1244.26,"end":1244.46},{"text":"what","start":1244.46,"end":1244.78},{"text":"is","start":1244.78,"end":1245.14},{"text":"envisaged","start":1245.14,"end":1245.94},{"text":"here.","start":1245.94,"end":1246.34}]},{"text":"And we take the note that this first remains an optional consideration for countries and also it does not impose obligations on countries.","start":1246.98,"end":1257.94,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"And","start":1246.98,"end":1247.3},{"text":"we","start":1247.3,"end":1247.54},{"text":"take","start":1247.54,"end":1247.78},{"text":"the","start":1247.78,"end":1247.98},{"text":"note","start":1247.98,"end":1248.26},{"text":"that","start":1248.26,"end":1248.46},{"text":"this","start":1248.46,"end":1248.74},{"text":"first","start":1248.74,"end":1249.14},{"text":"remains","start":1249.14,"end":1249.7},{"text":"an","start":1249.94,"end":1250.22},{"text":"optional","start":1250.22,"end":1250.74},{"text":"consideration","start":1250.74,"end":1251.54},{"text":"for","start":1251.54,"end":1251.86},{"text":"countries","start":1251.86,"end":1252.18},{"text":"and","start":1253.06,"end":1253.42},{"text":"also","start":1253.42,"end":1253.78},{"text":"it","start":1254.1,"end":1254.5},{"text":"does","start":1254.74,"end":1255.06},{"text":"not","start":1255.06,"end":1255.34},{"text":"impose","start":1255.34,"end":1255.9},{"text":"obligations","start":1255.9,"end":1256.66},{"text":"on","start":1257.14,"end":1257.54},{"text":"countries.","start":1257.54,"end":1257.94}]}]},{"sentences":[{"text":"And lastly it is not going to be treated as a dispute resolution mechanism in that sense.","start":1260.1,"end":1267.02,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"And","start":1260.1,"end":1260.42},{"text":"lastly","start":1260.42,"end":1261.06},{"text":"it","start":1261.46,"end":1261.74},{"text":"is","start":1261.74,"end":1261.9},{"text":"not","start":1261.9,"end":1262.1},{"text":"going","start":1262.1,"end":1262.3},{"text":"to","start":1262.3,"end":1262.46},{"text":"be","start":1262.46,"end":1262.66},{"text":"treated","start":1262.66,"end":1263.22},{"text":"as","start":1263.22,"end":1263.42},{"text":"a","start":1263.42,"end":1263.62},{"text":"dispute","start":1263.62,"end":1264.18},{"text":"resolution","start":1264.42,"end":1265.14},{"text":"mechanism","start":1265.14,"end":1265.78},{"text":"in","start":1266.18,"end":1266.46},{"text":"that","start":1266.46,"end":1266.7},{"text":"sense.","start":1266.7,"end":1267.02}]},{"text":"So I think those are key points which we need to take into account.","start":1267.02,"end":1272.22,"topics":[],"words":[{"text":"So","start":1267.02,"end":1267.18},{"text":"I","start":1267.18,"end":1267.3},{"text":"think","start":1267.3,"end":1267.42},{"text":"those","start":1267.42,"end":1267.66},{"text":"are","start":1267.66,"end":1268.02},{"text":"key","start":1268.1,"end":1268.5},{"text":"points","start":1268.98,"end":1269.38},{"text":"which","start":1269.7,"end":1270.1},{"text":"we","start":1270.94,"end":1271.06},{"text":"need","start":1271.06,"end":1271.22},{"text":"to","start":1271.22,"end":1271.38},{"text":"take","start":1271.38,"end":1271.58},{"text":"into","start":1271.58,"end":1271.86},{"text":"account.","start":1271.86,"end":1272.22}]},{"text":"Having said that, we agree with others that intervened yesterday.","start":1274.06,"end":1279.5,"topics":[],"words":[{"text":"Having","start":1274.06,"end":1274.42},{"text":"said","start":1274.42,"end":1274.74},{"text":"that,","start":1274.74,"end":1275.1},{"text":"we","start":1276.86,"end":1277.18},{"text":"agree","start":1277.18,"end":1277.46},{"text":"with","start":1277.46,"end":1277.74},{"text":"others","start":1277.74,"end":1278.02},{"text":"that","start":1278.02,"end":1278.34},{"text":"intervened","start":1278.34,"end":1279.02},{"text":"yesterday.","start":1279.02,"end":1279.5}]},{"text":"It is practically impossible to have disputes being resolved when there is no common legal basis.","start":1279.58,"end":1286.3,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"It","start":1279.58,"end":1279.86},{"text":"is","start":1279.86,"end":1280.14},{"text":"practically","start":1280.3,"end":1280.94},{"text":"impossible","start":1280.94,"end":1281.74},{"text":"to","start":1281.74,"end":1282.02},{"text":"have","start":1282.02,"end":1282.3},{"text":"disputes","start":1283.02,"end":1283.66},{"text":"being","start":1283.66,"end":1284.02},{"text":"resolved","start":1284.02,"end":1284.54},{"text":"when","start":1284.54,"end":1284.74},{"text":"there","start":1284.74,"end":1284.86},{"text":"is","start":1284.86,"end":1284.98},{"text":"no","start":1284.98,"end":1285.18},{"text":"common","start":1285.18,"end":1285.54},{"text":"legal","start":1285.54,"end":1285.9},{"text":"basis.","start":1285.9,"end":1286.3}]},{"text":"So in a situation where you've got state parties that have signed this protocol but they don't have treaty and there is a transfer pricing dispute, then you are in a space where you don't have a common legal basis in that example, even if those countries or states apply arm's length standards, there are a range of nuances countries reflect in their domestic laws.","start":1286.78,"end":1312.07,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."},{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"So","start":1286.78,"end":1287.02},{"text":"in","start":1287.02,"end":1287.14},{"text":"a","start":1287.14,"end":1287.3},{"text":"situation","start":1287.3,"end":1287.66},{"text":"where","start":1287.66,"end":1287.94},{"text":"you've","start":1287.94,"end":1288.22},{"text":"got","start":1288.22,"end":1288.38},{"text":"state","start":1288.38,"end":1288.66},{"text":"parties","start":1288.66,"end":1289.1},{"text":"that","start":1289.1,"end":1289.3},{"text":"have","start":1289.3,"end":1289.54},{"text":"signed","start":1289.54,"end":1290.06},{"text":"this","start":1290.54,"end":1290.94},{"text":"protocol","start":1290.94,"end":1291.66},{"text":"but","start":1291.66,"end":1291.94},{"text":"they","start":1291.94,"end":1292.14},{"text":"don't","start":1292.14,"end":1292.42},{"text":"have","start":1292.42,"end":1292.66},{"text":"treaty","start":1292.66,"end":1293.26},{"text":"and","start":1293.34,"end":1293.62},{"text":"there","start":1293.62,"end":1293.78},{"text":"is","start":1293.78,"end":1293.94},{"text":"a","start":1293.94,"end":1294.1},{"text":"transfer","start":1294.1,"end":1294.5},{"text":"pricing","start":1294.5,"end":1295.02},{"text":"dispute,","start":1295.02,"end":1295.66},{"text":"then","start":1296.39,"end":1296.63},{"text":"you","start":1296.63,"end":1296.99},{"text":"are","start":1296.99,"end":1297.35},{"text":"in","start":1297.35,"end":1297.75},{"text":"a","start":1298.15,"end":1298.43},{"text":"space","start":1298.43,"end":1298.71},{"text":"where","start":1298.71,"end":1299.03},{"text":"you","start":1299.03,"end":1299.23},{"text":"don't","start":1299.23,"end":1299.47},{"text":"have","start":1299.47,"end":1299.63},{"text":"a","start":1299.63,"end":1299.79},{"text":"common","start":1299.79,"end":1300.07},{"text":"legal","start":1300.07,"end":1300.43},{"text":"basis","start":1300.43,"end":1300.79},{"text":"in","start":1300.79,"end":1301.03},{"text":"that","start":1301.03,"end":1301.27},{"text":"example,","start":1301.27,"end":1301.83},{"text":"even","start":1301.99,"end":1302.35},{"text":"if","start":1302.35,"end":1302.63},{"text":"those","start":1302.63,"end":1302.95},{"text":"countries","start":1302.95,"end":1303.35},{"text":"or","start":1303.43,"end":1303.79},{"text":"states","start":1303.79,"end":1304.15},{"text":"apply","start":1304.87,"end":1305.31},{"text":"arm's","start":1305.31,"end":1305.75},{"text":"length","start":1305.75,"end":1305.99},{"text":"standards,","start":1305.99,"end":1306.55},{"text":"there","start":1307.27,"end":1307.55},{"text":"are","start":1307.55,"end":1307.83},{"text":"a","start":1308.07,"end":1308.35},{"text":"range","start":1308.35,"end":1308.67},{"text":"of","start":1308.67,"end":1308.87},{"text":"nuances","start":1308.87,"end":1309.35},{"text":"countries","start":1309.51,"end":1309.91},{"text":"reflect","start":1310.15,"end":1310.67},{"text":"in","start":1310.67,"end":1310.87},{"text":"their","start":1310.87,"end":1311.03},{"text":"domestic","start":1311.03,"end":1311.59},{"text":"laws.","start":1311.59,"end":1312.07}]}]},{"sentences":[{"text":"Just giving examples, they might have different preferences on transfer pricing methods, including the hierarchy of those.","start":1312.55,"end":1320.23,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"Just","start":1312.55,"end":1312.83},{"text":"giving","start":1312.83,"end":1313.15},{"text":"examples,","start":1313.15,"end":1313.79},{"text":"they","start":1313.79,"end":1314.07},{"text":"might","start":1314.07,"end":1314.35},{"text":"have","start":1314.35,"end":1314.71},{"text":"different","start":1315.27,"end":1315.67},{"text":"preferences","start":1315.67,"end":1316.55},{"text":"on","start":1316.55,"end":1316.95},{"text":"transfer","start":1317.03,"end":1317.55},{"text":"pricing","start":1317.55,"end":1317.99},{"text":"methods,","start":1317.99,"end":1318.51},{"text":"including","start":1318.51,"end":1318.79},{"text":"the","start":1318.87,"end":1319.19},{"text":"hierarchy","start":1319.19,"end":1319.75},{"text":"of","start":1319.75,"end":1319.91},{"text":"those.","start":1319.91,"end":1320.23}]},{"text":"They may have different preference on how they identify the arm's length range.","start":1320.63,"end":1324.95,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"They","start":1320.63,"end":1320.95},{"text":"may","start":1320.95,"end":1321.19},{"text":"have","start":1321.19,"end":1321.47},{"text":"different","start":1321.47,"end":1321.83},{"text":"preference","start":1321.83,"end":1322.31},{"text":"on","start":1322.39,"end":1322.67},{"text":"how","start":1322.67,"end":1322.83},{"text":"they","start":1322.83,"end":1323.07},{"text":"identify","start":1323.07,"end":1323.71},{"text":"the","start":1323.71,"end":1323.95},{"text":"arm's","start":1323.95,"end":1324.27},{"text":"length","start":1324.27,"end":1324.55},{"text":"range.","start":1324.55,"end":1324.95}]},{"text":"Some jurisdiction have simplification rules, just examples.","start":1325.58,"end":1329.02,"topics":[],"words":[{"text":"Some","start":1325.58,"end":1325.74},{"text":"jurisdiction","start":1325.74,"end":1326.5},{"text":"have","start":1326.5,"end":1326.74},{"text":"simplification","start":1326.74,"end":1327.46},{"text":"rules,","start":1327.46,"end":1327.9},{"text":"just","start":1328.06,"end":1328.42},{"text":"examples.","start":1328.42,"end":1329.02}]},{"text":"And on profit attribution there are Differences in rules, for example jurisdictions using AoA, others not using approved AOA mechanism.","start":1329.18,"end":1340.86,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"And","start":1329.18,"end":1329.5},{"text":"on","start":1329.5,"end":1329.74},{"text":"profit","start":1329.74,"end":1330.18},{"text":"attribution","start":1330.18,"end":1330.86},{"text":"there","start":1331.5,"end":1331.78},{"text":"are","start":1331.78,"end":1331.94},{"text":"Differences","start":1331.94,"end":1332.38},{"text":"in","start":1332.46,"end":1332.78},{"text":"rules,","start":1332.78,"end":1333.18},{"text":"for","start":1333.42,"end":1333.7},{"text":"example","start":1333.7,"end":1334.1},{"text":"jurisdictions","start":1334.1,"end":1334.9},{"text":"using","start":1334.9,"end":1335.26},{"text":"AoA,","start":1335.66,"end":1336.5},{"text":"others","start":1336.5,"end":1336.86},{"text":"not","start":1337.1,"end":1337.46},{"text":"using","start":1337.46,"end":1337.82},{"text":"approved","start":1337.98,"end":1338.62},{"text":"AOA","start":1339.66,"end":1340.3},{"text":"mechanism.","start":1340.3,"end":1340.86}]},{"text":"So trying to seek an alignment of all those differences can present a lot of administrative challenges and of course raises some issues which have already been raised.","start":1341.66,"end":1354.83,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"So","start":1341.66,"end":1342.06},{"text":"trying","start":1342.38,"end":1342.74},{"text":"to","start":1342.74,"end":1343.02},{"text":"seek","start":1343.02,"end":1343.42},{"text":"an","start":1343.98,"end":1344.26},{"text":"alignment","start":1344.26,"end":1344.78},{"text":"of","start":1344.78,"end":1345.02},{"text":"all","start":1345.02,"end":1345.26},{"text":"those","start":1345.26,"end":1345.5},{"text":"differences","start":1345.5,"end":1346.06},{"text":"can","start":1346.22,"end":1346.62},{"text":"present","start":1346.62,"end":1347.02},{"text":"a","start":1347.1,"end":1347.34},{"text":"lot","start":1347.34,"end":1347.46},{"text":"of","start":1347.46,"end":1347.66},{"text":"administrative","start":1347.66,"end":1348.46},{"text":"challenges","start":1348.46,"end":1349.02},{"text":"and","start":1349.74,"end":1350.06},{"text":"of","start":1350.06,"end":1350.26},{"text":"course","start":1350.26,"end":1350.5},{"text":"raises","start":1350.5,"end":1351.02},{"text":"some","start":1351.02,"end":1351.24},{"text":"issues","start":1352.11,"end":1352.35},{"text":"which","start":1352.75,"end":1353.07},{"text":"have","start":1353.07,"end":1353.31},{"text":"already","start":1353.31,"end":1353.63},{"text":"been","start":1353.63,"end":1354.03},{"text":"raised.","start":1354.27,"end":1354.83}]}]},{"sentences":[{"text":"But you think your clarification is a good landing point for jurisdiction that wants to draw inspiration from those and not imposing any obligation then can be treated as such, but it being treated like a dispute resolution mechanism, we find it technically challenging to agree to that position.","start":1355.39,"end":1376.43,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"But","start":1355.39,"end":1355.79},{"text":"you","start":1355.95,"end":1356.23},{"text":"think","start":1356.23,"end":1356.39},{"text":"your","start":1356.39,"end":1356.63},{"text":"clarification","start":1356.63,"end":1357.31},{"text":"is","start":1357.31,"end":1357.51},{"text":"a","start":1357.51,"end":1357.67},{"text":"good","start":1357.67,"end":1357.87},{"text":"landing","start":1357.87,"end":1358.31},{"text":"point","start":1358.31,"end":1358.55},{"text":"for","start":1358.55,"end":1358.83},{"text":"jurisdiction","start":1358.83,"end":1359.59},{"text":"that","start":1359.59,"end":1359.83},{"text":"wants","start":1359.83,"end":1360.23},{"text":"to","start":1360.23,"end":1360.39},{"text":"draw","start":1360.39,"end":1360.63},{"text":"inspiration","start":1360.63,"end":1361.31},{"text":"from","start":1361.31,"end":1361.63},{"text":"those","start":1361.63,"end":1361.95},{"text":"and","start":1362.51,"end":1362.79},{"text":"not","start":1362.79,"end":1363.07},{"text":"imposing","start":1363.15,"end":1363.71},{"text":"any","start":1363.71,"end":1363.95},{"text":"obligation","start":1363.95,"end":1364.59},{"text":"then","start":1365.63,"end":1366.03},{"text":"can","start":1366.03,"end":1366.35},{"text":"be","start":1366.35,"end":1366.59},{"text":"treated","start":1366.59,"end":1367.07},{"text":"as","start":1367.07,"end":1367.31},{"text":"such,","start":1367.31,"end":1367.589},{"text":"but","start":1367.589,"end":1367.91},{"text":"it","start":1367.91,"end":1368.23},{"text":"being","start":1368.23,"end":1368.51},{"text":"treated","start":1368.51,"end":1368.99},{"text":"like","start":1368.99,"end":1369.19},{"text":"a","start":1369.19,"end":1369.39},{"text":"dispute","start":1369.39,"end":1369.87},{"text":"resolution","start":1369.87,"end":1370.47},{"text":"mechanism,","start":1370.47,"end":1371.15},{"text":"we","start":1371.79,"end":1372.15},{"text":"find","start":1372.15,"end":1372.43},{"text":"it","start":1372.43,"end":1372.75},{"text":"technically","start":1373.15,"end":1373.71},{"text":"challenging","start":1373.71,"end":1374.35},{"text":"to","start":1374.35,"end":1374.55},{"text":"agree","start":1374.55,"end":1374.83},{"text":"to","start":1375.47,"end":1375.75},{"text":"that","start":1375.75,"end":1376.03},{"text":"position.","start":1376.03,"end":1376.43}]},{"text":"Thank you.","start":1377,"end":1377.4,"topics":[],"words":[{"text":"Thank","start":1377,"end":1377.16},{"text":"you.","start":1377.16,"end":1377.4}]}]}],"speaker":{"name":null,"affiliation":"ATAF","affiliation_full":"ATAF","group":null,"function":"Representative"}},{"statement_number":7,"paragraphs":[{"sentences":[{"text":"Thank you ATA for your precise and well explained intervention and we are grateful that the elaboration we have given at the beginning were helpful.","start":1380.76,"end":1389.32,"topics":[],"words":[{"text":"Thank","start":1380.76,"end":1381.08},{"text":"you","start":1381.08,"end":1381.2},{"text":"ATA","start":1381.2,"end":1381.64},{"text":"for","start":1381.64,"end":1381.8},{"text":"your","start":1381.8,"end":1381.96},{"text":"precise","start":1381.96,"end":1382.44},{"text":"and","start":1382.44,"end":1382.76},{"text":"well","start":1382.76,"end":1383.12},{"text":"explained","start":1383.12,"end":1383.6},{"text":"intervention","start":1383.6,"end":1384.32},{"text":"and","start":1384.32,"end":1384.64},{"text":"we","start":1384.64,"end":1384.88},{"text":"are","start":1384.88,"end":1385.04},{"text":"grateful","start":1385.04,"end":1385.4},{"text":"that","start":1385.4,"end":1385.72},{"text":"the","start":1386.12,"end":1386.44},{"text":"elaboration","start":1386.44,"end":1387},{"text":"we","start":1387,"end":1387.2},{"text":"have","start":1387.2,"end":1387.36},{"text":"given","start":1387.36,"end":1387.6},{"text":"at","start":1387.6,"end":1387.84},{"text":"the","start":1387.84,"end":1387.96},{"text":"beginning","start":1387.96,"end":1388.36},{"text":"were","start":1388.44,"end":1388.76},{"text":"helpful.","start":1388.76,"end":1389.32}]},{"text":"We continue with ECB Sustainable Youth foundation, who has raised Sand Youth yesterday.","start":1390.28,"end":1403.09,"topics":[],"words":[{"text":"We","start":1390.28,"end":1390.68},{"text":"continue","start":1390.84,"end":1391.24},{"text":"with","start":1391.64,"end":1392.04},{"text":"ECB","start":1395.64,"end":1396.36},{"text":"Sustainable","start":1396.44,"end":1397.16},{"text":"Youth","start":1397.16,"end":1397.56},{"text":"foundation,","start":1397.56,"end":1398.2},{"text":"who","start":1399,"end":1399.4},{"text":"has","start":1399.56,"end":1399.96},{"text":"raised","start":1400.68,"end":1401.16},{"text":"Sand","start":1401.8,"end":1402.36},{"text":"Youth","start":1402.36,"end":1402.54},{"text":"yesterday.","start":1402.69,"end":1403.09}]}]},{"sentences":[{"text":"Apologies, it's Stakeholder six.","start":1408.85,"end":1411.09,"topics":[],"words":[{"text":"Apologies,","start":1408.85,"end":1409.53},{"text":"it's","start":1409.53,"end":1409.97},{"text":"Stakeholder","start":1409.97,"end":1410.73},{"text":"six.","start":1410.73,"end":1411.09}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":8,"paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":1414.53,"end":1415.33,"topics":[],"words":[{"text":"Thank","start":1414.53,"end":1414.85},{"text":"you,","start":1414.85,"end":1415.01},{"text":"Chair.","start":1415.01,"end":1415.33}]},{"text":"My name is Motas Khalifa, I'm from Palestine.","start":1416.05,"end":1418.61,"topics":[],"words":[{"text":"My","start":1416.05,"end":1416.33},{"text":"name","start":1416.33,"end":1416.45},{"text":"is","start":1416.45,"end":1416.61},{"text":"Motas","start":1416.61,"end":1417.05},{"text":"Khalifa,","start":1417.05,"end":1417.65},{"text":"I'm","start":1417.65,"end":1417.89},{"text":"from","start":1417.89,"end":1418.01},{"text":"Palestine.","start":1418.01,"end":1418.61}]},{"text":"I'm speaking on behalf of the ECB Sustainable Youth Foundation.","start":1418.69,"end":1422.77,"topics":[],"words":[{"text":"I'm","start":1418.69,"end":1419.13},{"text":"speaking","start":1419.13,"end":1419.45},{"text":"on","start":1419.45,"end":1419.73},{"text":"behalf","start":1419.73,"end":1420.01},{"text":"of","start":1420.01,"end":1420.17},{"text":"the","start":1420.17,"end":1420.33},{"text":"ECB","start":1420.33,"end":1420.85},{"text":"Sustainable","start":1420.85,"end":1421.41},{"text":"Youth","start":1421.73,"end":1422.21},{"text":"Foundation.","start":1422.21,"end":1422.77}]},{"text":"On question C, we support an approach that avoids a rigid definition of of a cross border tax dispute using general characteristics, provides flexibility and allows the mechanisms to function across different legal and administrative systems.","start":1423.73,"end":1439.64,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"On","start":1423.73,"end":1424.05},{"text":"question","start":1424.05,"end":1424.37},{"text":"C,","start":1424.45,"end":1424.85},{"text":"we","start":1424.85,"end":1425.17},{"text":"support","start":1425.17,"end":1425.49},{"text":"an","start":1425.73,"end":1426.01},{"text":"approach","start":1426.01,"end":1426.25},{"text":"that","start":1426.25,"end":1426.57},{"text":"avoids","start":1426.57,"end":1427.01},{"text":"a","start":1427.01,"end":1427.17},{"text":"rigid","start":1427.17,"end":1427.49},{"text":"definition","start":1427.49,"end":1427.89},{"text":"of","start":1427.89,"end":1428.13},{"text":"of","start":1428.2,"end":1428.32},{"text":"a","start":1428.32,"end":1428.48},{"text":"cross","start":1428.48,"end":1428.76},{"text":"border","start":1428.76,"end":1429.12},{"text":"tax","start":1429.12,"end":1429.44},{"text":"dispute","start":1429.44,"end":1430.04},{"text":"using","start":1430.76,"end":1431.16},{"text":"general","start":1431.16,"end":1431.56},{"text":"characteristics,","start":1431.56,"end":1432.48},{"text":"provides","start":1432.48,"end":1432.96},{"text":"flexibility","start":1432.96,"end":1433.48},{"text":"and","start":1433.56,"end":1433.88},{"text":"allows","start":1433.88,"end":1434.32},{"text":"the","start":1434.32,"end":1434.48},{"text":"mechanisms","start":1434.48,"end":1435.16},{"text":"to","start":1435.16,"end":1435.4},{"text":"function","start":1435.4,"end":1435.88},{"text":"across","start":1436.2,"end":1436.6},{"text":"different","start":1436.68,"end":1437.08},{"text":"legal","start":1437.08,"end":1437.56},{"text":"and","start":1437.56,"end":1437.88},{"text":"administrative","start":1438.2,"end":1439.04},{"text":"systems.","start":1439.04,"end":1439.64}]},{"text":"As cross border tax activity continues to evolve, overly narrow definitions may reduce flexibility.","start":1440.28,"end":1448.2,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"As","start":1440.28,"end":1440.6},{"text":"cross","start":1440.6,"end":1440.96},{"text":"border","start":1440.96,"end":1441.36},{"text":"tax","start":1441.36,"end":1441.72},{"text":"activity","start":1441.72,"end":1442.4},{"text":"continues","start":1442.4,"end":1443},{"text":"to","start":1443,"end":1443.32},{"text":"evolve,","start":1443.48,"end":1444.04},{"text":"overly","start":1444.68,"end":1445.32},{"text":"narrow","start":1445.64,"end":1446.12},{"text":"definitions","start":1446.12,"end":1446.76},{"text":"may","start":1446.84,"end":1447.16},{"text":"reduce","start":1447.16,"end":1447.64},{"text":"flexibility.","start":1447.64,"end":1448.2}]}]},{"sentences":[{"text":"A brief guiding language could still help promote a common understanding among states.","start":1449.16,"end":1455.67,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"A","start":1449.16,"end":1449.44},{"text":"brief","start":1449.44,"end":1449.76},{"text":"guiding","start":1449.76,"end":1450.2},{"text":"language","start":1450.2,"end":1450.68},{"text":"could","start":1451.48,"end":1451.88},{"text":"still","start":1452.28,"end":1452.64},{"text":"help","start":1452.64,"end":1452.96},{"text":"promote","start":1452.96,"end":1453.4},{"text":"a","start":1453.4,"end":1453.64},{"text":"common","start":1453.64,"end":1454.04},{"text":"understanding","start":1454.47,"end":1454.99},{"text":"among","start":1454.99,"end":1455.27},{"text":"states.","start":1455.27,"end":1455.67}]},{"text":"On question D, we see value in including a provision for no treaty situations.","start":1457.67,"end":1463.51,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"On","start":1457.67,"end":1457.99},{"text":"question","start":1457.99,"end":1458.31},{"text":"D,","start":1458.39,"end":1458.79},{"text":"we","start":1459.03,"end":1459.35},{"text":"see","start":1459.35,"end":1459.59},{"text":"value","start":1459.59,"end":1459.87},{"text":"in","start":1459.87,"end":1460.11},{"text":"including","start":1460.11,"end":1460.39},{"text":"a","start":1460.55,"end":1460.83},{"text":"provision","start":1460.83,"end":1461.35},{"text":"for","start":1461.67,"end":1461.99},{"text":"no","start":1461.99,"end":1462.27},{"text":"treaty","start":1462.27,"end":1462.75},{"text":"situations.","start":1462.75,"end":1463.51}]},{"text":"Cross border tax issues may arise even where no bilateral treaty exists, and addressing such cases could enhance the Protocol's inclusiveness, especially for developing countries.","start":1463.91,"end":1476.23,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"Cross","start":1463.91,"end":1464.35},{"text":"border","start":1464.35,"end":1464.75},{"text":"tax","start":1464.75,"end":1465.07},{"text":"issues","start":1465.07,"end":1465.43},{"text":"may","start":1465.67,"end":1465.99},{"text":"arise","start":1465.99,"end":1466.55},{"text":"even","start":1466.55,"end":1466.91},{"text":"where","start":1466.91,"end":1467.23},{"text":"no","start":1467.23,"end":1467.51},{"text":"bilateral","start":1467.51,"end":1468.19},{"text":"treaty","start":1468.19,"end":1468.51},{"text":"exists,","start":1468.51,"end":1468.95},{"text":"and","start":1469.43,"end":1469.71},{"text":"addressing","start":1469.71,"end":1470.269},{"text":"such","start":1470.269,"end":1470.59},{"text":"cases","start":1470.59,"end":1470.95},{"text":"could","start":1471.67,"end":1471.99},{"text":"enhance","start":1471.99,"end":1472.39},{"text":"the","start":1472.39,"end":1472.63},{"text":"Protocol's","start":1472.63,"end":1473.31},{"text":"inclusiveness,","start":1473.31,"end":1474.07},{"text":"especially","start":1474.47,"end":1474.87},{"text":"for","start":1474.95,"end":1475.27},{"text":"developing","start":1475.27,"end":1475.87},{"text":"countries.","start":1475.87,"end":1476.23}]},{"text":"Any such provision should remain voluntary, clearly scoped and based on consent, and supported by confidentiality safeguards and appropriate capacity considerations.","start":1477.35,"end":1489.16,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"Any","start":1477.35,"end":1477.67},{"text":"such","start":1477.67,"end":1477.91},{"text":"provision","start":1477.91,"end":1478.39},{"text":"should","start":1478.55,"end":1478.87},{"text":"remain","start":1478.87,"end":1479.31},{"text":"voluntary,","start":1479.31,"end":1480.07},{"text":"clearly","start":1480.44,"end":1480.84},{"text":"scoped","start":1480.84,"end":1481.4},{"text":"and","start":1481.4,"end":1481.72},{"text":"based","start":1481.72,"end":1482.08},{"text":"on","start":1482.08,"end":1482.36},{"text":"consent,","start":1482.36,"end":1482.92},{"text":"and","start":1483.8,"end":1484.12},{"text":"supported","start":1484.12,"end":1484.56},{"text":"by","start":1484.56,"end":1484.8},{"text":"confidentiality","start":1484.8,"end":1485.84},{"text":"safeguards","start":1485.84,"end":1486.6},{"text":"and","start":1486.92,"end":1487.24},{"text":"appropriate","start":1487.24,"end":1487.76},{"text":"capacity","start":1487.76,"end":1488.36},{"text":"considerations.","start":1488.36,"end":1489.16}]},{"text":"Thank you, Chair.","start":1489.56,"end":1490.36,"topics":[],"words":[{"text":"Thank","start":1489.56,"end":1489.88},{"text":"you,","start":1489.88,"end":1490.04},{"text":"Chair.","start":1490.04,"end":1490.36}]}]}],"speaker":{"name":"Motas Khalifa","affiliation":"ECB Sustainable Youth Foundation","affiliation_full":"ECB Sustainable Youth Foundation","group":null,"function":"Stakeholder"}},{"statement_number":9,"paragraphs":[{"sentences":[{"text":"Thank you, ecb.","start":1492.92,"end":1494.12,"topics":[],"words":[{"text":"Thank","start":1492.92,"end":1493.28},{"text":"you,","start":1493.28,"end":1493.48},{"text":"ecb.","start":1493.48,"end":1494.12}]},{"text":"Next is Agora.","start":1494.84,"end":1496.04,"topics":[],"words":[{"text":"Next","start":1494.84,"end":1495.2},{"text":"is","start":1495.2,"end":1495.48},{"text":"Agora.","start":1495.48,"end":1496.04}]}]},{"sentences":[{"text":"Okay, Agora is not in our recent list, but it was resetted.","start":1506.45,"end":1509.85,"topics":[],"words":[{"text":"Okay,","start":1506.45,"end":1506.77},{"text":"Agora","start":1506.77,"end":1507.29},{"text":"is","start":1507.29,"end":1507.53},{"text":"not","start":1507.53,"end":1507.65},{"text":"in","start":1507.65,"end":1507.77},{"text":"our","start":1507.77,"end":1508.01},{"text":"recent","start":1508.01,"end":1508.37},{"text":"list,","start":1508.37,"end":1508.69},{"text":"but","start":1508.69,"end":1508.89},{"text":"it","start":1508.89,"end":1509.05},{"text":"was","start":1509.05,"end":1509.25},{"text":"resetted.","start":1509.25,"end":1509.85}]},{"text":"Agora raised its hand yesterday.","start":1509.85,"end":1512.53,"topics":[],"words":[{"text":"Agora","start":1509.85,"end":1510.41},{"text":"raised","start":1510.41,"end":1510.85},{"text":"its","start":1511.25,"end":1511.57},{"text":"hand","start":1511.57,"end":1511.85},{"text":"yesterday.","start":1511.85,"end":1512.53}]}]},{"sentences":[{"text":"Please indicate if you want to speak otherwise, we continue with the Committee of Fiscal Studies.","start":1514.93,"end":1520.29,"topics":[],"words":[{"text":"Please","start":1514.93,"end":1515.25},{"text":"indicate","start":1515.25,"end":1515.69},{"text":"if","start":1515.69,"end":1515.85},{"text":"you","start":1515.85,"end":1516.01},{"text":"want","start":1516.01,"end":1516.17},{"text":"to","start":1516.17,"end":1516.33},{"text":"speak","start":1516.33,"end":1516.61},{"text":"otherwise,","start":1516.61,"end":1517.05},{"text":"we","start":1517.05,"end":1517.25},{"text":"continue","start":1517.25,"end":1517.57},{"text":"with","start":1517.65,"end":1518.05},{"text":"the","start":1518.21,"end":1518.53},{"text":"Committee","start":1518.53,"end":1518.85},{"text":"of","start":1518.93,"end":1519.25},{"text":"Fiscal","start":1519.25,"end":1519.85},{"text":"Studies.","start":1519.85,"end":1520.29}]},{"text":"Stakeholder one.","start":1520.29,"end":1521.25,"topics":[],"words":[{"text":"Stakeholder","start":1520.29,"end":1520.89},{"text":"one.","start":1520.89,"end":1521.25}]},{"text":"Sorry, my bad.","start":1522.85,"end":1524.69,"topics":[],"words":[{"text":"Sorry,","start":1522.85,"end":1523.41},{"text":"my","start":1524.05,"end":1524.37},{"text":"bad.","start":1524.37,"end":1524.69}]},{"text":"Apologies.","start":1525.33,"end":1526.05,"topics":[],"words":[{"text":"Apologies.","start":1525.33,"end":1526.05}]},{"text":"Stakeholder two Independent expert or foreign debt and international financial obligations, followed then by the Committee of Fiscal Studies.","start":1526.69,"end":1534.21,"topics":[],"words":[{"text":"Stakeholder","start":1526.69,"end":1527.33},{"text":"two","start":1527.33,"end":1527.65},{"text":"Independent","start":1527.81,"end":1528.61},{"text":"expert","start":1528.61,"end":1528.97},{"text":"or","start":1528.97,"end":1529.09},{"text":"foreign","start":1529.09,"end":1529.41},{"text":"debt","start":1529.41,"end":1529.77},{"text":"and","start":1529.77,"end":1529.93},{"text":"international","start":1529.93,"end":1530.21},{"text":"financial","start":1530.53,"end":1530.93},{"text":"obligations,","start":1530.93,"end":1531.42},{"text":"followed","start":1531.97,"end":1532.33},{"text":"then","start":1532.33,"end":1532.53},{"text":"by","start":1532.53,"end":1532.77},{"text":"the","start":1532.77,"end":1532.97},{"text":"Committee","start":1532.97,"end":1533.25},{"text":"of","start":1533.25,"end":1533.53},{"text":"Fiscal","start":1533.53,"end":1533.89},{"text":"Studies.","start":1533.89,"end":1534.21}]}]},{"sentences":[{"text":"So Stakeholder two, please.","start":1534.21,"end":1536.45,"topics":[],"words":[{"text":"So","start":1534.21,"end":1534.41},{"text":"Stakeholder","start":1534.41,"end":1534.97},{"text":"two,","start":1534.97,"end":1535.33},{"text":"please.","start":1536.05,"end":1536.45}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":10,"paragraphs":[{"sentences":[{"text":"Thank you very much for the floor.","start":1536.93,"end":1538.53,"topics":[],"words":[{"text":"Thank","start":1536.93,"end":1537.25},{"text":"you","start":1537.25,"end":1537.37},{"text":"very","start":1537.37,"end":1537.53},{"text":"much","start":1537.53,"end":1537.73},{"text":"for","start":1537.73,"end":1537.93},{"text":"the","start":1537.93,"end":1538.09},{"text":"floor.","start":1538.09,"end":1538.53}]},{"text":"Happy to have Stakeholder one go before me anyway, but appreciate the time.","start":1538.77,"end":1545.89,"topics":[],"words":[{"text":"Happy","start":1538.77,"end":1539.17},{"text":"to","start":1539.17,"end":1539.29},{"text":"have","start":1539.29,"end":1539.49},{"text":"Stakeholder","start":1539.49,"end":1540.01},{"text":"one","start":1540.01,"end":1540.17},{"text":"go","start":1540.17,"end":1540.37},{"text":"before","start":1540.37,"end":1540.61},{"text":"me","start":1540.61,"end":1540.85},{"text":"anyway,","start":1540.85,"end":1541.41},{"text":"but","start":1541.41,"end":1541.81},{"text":"appreciate","start":1542.45,"end":1543.17},{"text":"the","start":1543.17,"end":1543.57},{"text":"time.","start":1545.49,"end":1545.89}]},{"text":"I would like to refer back to the previous submission regarding joint and simultaneous audits.","start":1546.85,"end":1551.97,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"I","start":1546.85,"end":1547.13},{"text":"would","start":1547.13,"end":1547.29},{"text":"like","start":1547.29,"end":1547.49},{"text":"to","start":1547.49,"end":1547.769},{"text":"refer","start":1547.769,"end":1548.21},{"text":"back","start":1548.21,"end":1548.49},{"text":"to","start":1548.49,"end":1548.73},{"text":"the","start":1548.73,"end":1549.01},{"text":"previous","start":1549.01,"end":1549.37},{"text":"submission","start":1549.37,"end":1549.93},{"text":"regarding","start":1549.93,"end":1550.49},{"text":"joint","start":1550.49,"end":1550.81},{"text":"and","start":1550.81,"end":1550.97},{"text":"simultaneous","start":1550.97,"end":1551.61},{"text":"audits.","start":1551.61,"end":1551.97}]},{"text":"Before I come into this conversation, having listened very carefully to yesterday afternoon, I keep coming back to small island developing States going through climate change and the least developing countries and if we look at those two, then how do we then prevent some of the challenges that they are facing rather than resolving them, which is the two parts of this particular protocol?","start":1551.97,"end":1577.21,"topics":[],"words":[{"text":"Before","start":1551.97,"end":1552.29},{"text":"I","start":1552.37,"end":1552.65},{"text":"come","start":1552.65,"end":1552.81},{"text":"into","start":1552.81,"end":1553.01},{"text":"this","start":1553.01,"end":1553.25},{"text":"conversation,","start":1553.25,"end":1553.89},{"text":"having","start":1554.37,"end":1554.69},{"text":"listened","start":1554.69,"end":1555.13},{"text":"very","start":1555.13,"end":1555.29},{"text":"carefully","start":1555.29,"end":1555.73},{"text":"to","start":1555.73,"end":1555.85},{"text":"yesterday","start":1555.85,"end":1556.33},{"text":"afternoon,","start":1556.33,"end":1556.93},{"text":"I","start":1558.17,"end":1558.33},{"text":"keep","start":1558.33,"end":1558.57},{"text":"coming","start":1558.57,"end":1558.81},{"text":"back","start":1558.81,"end":1559.05},{"text":"to","start":1559.05,"end":1559.37},{"text":"small","start":1559.77,"end":1560.13},{"text":"island","start":1560.13,"end":1560.53},{"text":"developing","start":1560.53,"end":1561.01},{"text":"States","start":1561.01,"end":1561.29},{"text":"going","start":1561.29,"end":1561.61},{"text":"through","start":1561.61,"end":1561.85},{"text":"climate","start":1561.85,"end":1562.21},{"text":"change","start":1562.21,"end":1562.57},{"text":"and","start":1562.57,"end":1562.97},{"text":"the","start":1563.21,"end":1563.49},{"text":"least","start":1563.49,"end":1563.73},{"text":"developing","start":1563.73,"end":1564.25},{"text":"countries","start":1564.25,"end":1564.57},{"text":"and","start":1565.37,"end":1565.65},{"text":"if","start":1565.65,"end":1565.81},{"text":"we","start":1565.81,"end":1565.97},{"text":"look","start":1565.97,"end":1566.13},{"text":"at","start":1566.13,"end":1566.29},{"text":"those","start":1566.29,"end":1566.53},{"text":"two,","start":1566.53,"end":1566.89},{"text":"then","start":1566.89,"end":1567.29},{"text":"how","start":1567.53,"end":1567.85},{"text":"do","start":1567.85,"end":1568.05},{"text":"we","start":1568.05,"end":1568.21},{"text":"then","start":1568.21,"end":1568.49},{"text":"prevent","start":1568.49,"end":1568.97},{"text":"some","start":1569.69,"end":1569.97},{"text":"of","start":1569.97,"end":1570.13},{"text":"the","start":1570.13,"end":1570.41},{"text":"challenges","start":1570.73,"end":1571.29},{"text":"that","start":1571.29,"end":1571.49},{"text":"they","start":1571.49,"end":1571.61},{"text":"are","start":1571.61,"end":1571.73},{"text":"facing","start":1571.73,"end":1572.17},{"text":"rather","start":1572.33,"end":1572.69},{"text":"than","start":1572.69,"end":1572.929},{"text":"resolving","start":1572.929,"end":1573.45},{"text":"them,","start":1573.45,"end":1573.77},{"text":"which","start":1573.77,"end":1574.05},{"text":"is","start":1574.05,"end":1574.33},{"text":"the","start":1574.89,"end":1575.21},{"text":"two","start":1575.21,"end":1575.41},{"text":"parts","start":1575.41,"end":1575.77},{"text":"of","start":1575.77,"end":1575.85},{"text":"this","start":1575.85,"end":1576.01},{"text":"particular","start":1576.01,"end":1576.33},{"text":"protocol?","start":1576.49,"end":1577.21}]}]},{"sentences":[{"text":"And so simultaneous and joint will become extremely useful in countries that are not just not at the same capacity level as their trading partners, but also when a particular Member State goes through a certain emergency and suddenly the data set that they need or the information they need is in this other country.","start":1577.61,"end":1594.74,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"And","start":1577.61,"end":1577.93},{"text":"so","start":1577.93,"end":1578.17},{"text":"simultaneous","start":1578.17,"end":1578.77},{"text":"and","start":1578.77,"end":1578.93},{"text":"joint","start":1578.93,"end":1579.21},{"text":"will","start":1579.21,"end":1579.45},{"text":"become","start":1579.45,"end":1579.73},{"text":"extremely","start":1579.73,"end":1580.29},{"text":"useful","start":1580.29,"end":1580.65},{"text":"in","start":1580.65,"end":1580.85},{"text":"countries","start":1580.85,"end":1581.13},{"text":"that","start":1581.13,"end":1581.41},{"text":"are","start":1581.41,"end":1581.57},{"text":"not","start":1581.57,"end":1581.77},{"text":"just","start":1581.77,"end":1582.09},{"text":"not","start":1582.9,"end":1583.06},{"text":"at","start":1583.06,"end":1583.3},{"text":"the","start":1583.3,"end":1583.46},{"text":"same","start":1583.46,"end":1583.62},{"text":"capacity","start":1583.62,"end":1584.1},{"text":"level","start":1584.1,"end":1584.42},{"text":"as","start":1584.42,"end":1584.74},{"text":"their","start":1584.74,"end":1585.06},{"text":"trading","start":1585.14,"end":1585.62},{"text":"partners,","start":1585.62,"end":1586.1},{"text":"but","start":1586.34,"end":1586.66},{"text":"also","start":1586.66,"end":1586.98},{"text":"when","start":1587.22,"end":1587.54},{"text":"a","start":1587.54,"end":1587.74},{"text":"particular","start":1587.74,"end":1588.02},{"text":"Member","start":1588.02,"end":1588.34},{"text":"State","start":1588.34,"end":1588.62},{"text":"goes","start":1588.62,"end":1588.94},{"text":"through","start":1588.94,"end":1589.14},{"text":"a","start":1589.14,"end":1589.34},{"text":"certain","start":1589.34,"end":1589.62},{"text":"emergency","start":1589.62,"end":1590.34},{"text":"and","start":1590.66,"end":1590.98},{"text":"suddenly","start":1590.98,"end":1591.42},{"text":"the","start":1591.42,"end":1591.58},{"text":"data","start":1591.58,"end":1591.82},{"text":"set","start":1591.82,"end":1592.1},{"text":"that","start":1592.1,"end":1592.3},{"text":"they","start":1592.3,"end":1592.46},{"text":"need","start":1592.46,"end":1592.66},{"text":"or","start":1592.66,"end":1592.86},{"text":"the","start":1592.86,"end":1593.02},{"text":"information","start":1593.02,"end":1593.3},{"text":"they","start":1593.3,"end":1593.58},{"text":"need","start":1593.58,"end":1593.74},{"text":"is","start":1593.74,"end":1593.9},{"text":"in","start":1593.9,"end":1594.06},{"text":"this","start":1594.06,"end":1594.22},{"text":"other","start":1594.22,"end":1594.42},{"text":"country.","start":1594.42,"end":1594.74}]},{"text":"And so I would like to join the call of keeping that particularly in the list.","start":1595.06,"end":1598.899,"topics":[],"words":[{"text":"And","start":1595.06,"end":1595.38},{"text":"so","start":1595.38,"end":1595.66},{"text":"I","start":1595.66,"end":1595.86},{"text":"would","start":1595.86,"end":1595.98},{"text":"like","start":1595.98,"end":1596.1},{"text":"to","start":1596.1,"end":1596.22},{"text":"join","start":1596.22,"end":1596.46},{"text":"the","start":1596.46,"end":1596.62},{"text":"call","start":1596.62,"end":1596.78},{"text":"of","start":1596.78,"end":1596.94},{"text":"keeping","start":1596.94,"end":1597.22},{"text":"that","start":1597.22,"end":1597.5},{"text":"particularly","start":1597.5,"end":1598.14},{"text":"in","start":1598.14,"end":1598.34},{"text":"the","start":1598.34,"end":1598.58},{"text":"list.","start":1598.58,"end":1598.899}]},{"text":"But if I move on to your two questions specifically I come back to and again with a link to a previous stakeholder on the connection to the Framework Convention of and I think as a potential suggestion, methodologically, maybe it would be useful to have the actual article from the convention listed at the top of the protocol when we're having the conversations.","start":1599.38,"end":1619.98,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"But","start":1599.38,"end":1599.66},{"text":"if","start":1599.66,"end":1599.82},{"text":"I","start":1599.82,"end":1599.98},{"text":"move","start":1599.98,"end":1600.18},{"text":"on","start":1600.18,"end":1600.38},{"text":"to","start":1600.38,"end":1600.54},{"text":"your","start":1600.54,"end":1600.74},{"text":"two","start":1600.74,"end":1600.98},{"text":"questions","start":1600.98,"end":1601.46},{"text":"specifically","start":1601.46,"end":1602.18},{"text":"I","start":1602.66,"end":1603.02},{"text":"come","start":1603.02,"end":1603.3},{"text":"back","start":1603.3,"end":1603.58},{"text":"to","start":1603.58,"end":1603.94},{"text":"and","start":1604.74,"end":1605.02},{"text":"again","start":1605.02,"end":1605.26},{"text":"with","start":1605.26,"end":1605.54},{"text":"a","start":1605.54,"end":1605.7},{"text":"link","start":1605.7,"end":1605.9},{"text":"to","start":1605.9,"end":1606.02},{"text":"a","start":1606.02,"end":1606.1},{"text":"previous","start":1606.1,"end":1606.34},{"text":"stakeholder","start":1606.34,"end":1606.98},{"text":"on","start":1606.98,"end":1607.18},{"text":"the","start":1607.18,"end":1607.34},{"text":"connection","start":1607.34,"end":1607.7},{"text":"to","start":1607.7,"end":1607.86},{"text":"the","start":1607.86,"end":1607.98},{"text":"Framework","start":1607.98,"end":1608.38},{"text":"Convention","start":1608.38,"end":1608.585},{"text":"of","start":1608.585,"end":1608.79},{"text":"and","start":1608.94,"end":1609.06},{"text":"I","start":1609.06,"end":1609.18},{"text":"think","start":1609.18,"end":1609.42},{"text":"as","start":1609.74,"end":1610.02},{"text":"a","start":1610.02,"end":1610.18},{"text":"potential","start":1610.18,"end":1610.58},{"text":"suggestion,","start":1610.58,"end":1611.3},{"text":"methodologically,","start":1611.3,"end":1612.22},{"text":"maybe","start":1612.54,"end":1612.94},{"text":"it","start":1612.94,"end":1613.06},{"text":"would","start":1613.06,"end":1613.22},{"text":"be","start":1613.22,"end":1613.38},{"text":"useful","start":1613.38,"end":1613.74},{"text":"to","start":1613.74,"end":1613.94},{"text":"have","start":1613.94,"end":1614.1},{"text":"the","start":1614.1,"end":1614.3},{"text":"actual","start":1614.3,"end":1614.7},{"text":"article","start":1614.7,"end":1615.1},{"text":"from","start":1615.26,"end":1615.58},{"text":"the","start":1615.58,"end":1615.78},{"text":"convention","start":1615.78,"end":1616.46},{"text":"listed","start":1616.86,"end":1617.38},{"text":"at","start":1617.38,"end":1617.5},{"text":"the","start":1617.5,"end":1617.62},{"text":"top","start":1617.62,"end":1617.78},{"text":"of","start":1617.78,"end":1617.94},{"text":"the","start":1617.94,"end":1618.1},{"text":"protocol","start":1618.1,"end":1618.58},{"text":"when","start":1618.58,"end":1618.74},{"text":"we're","start":1618.74,"end":1619.02},{"text":"having","start":1619.02,"end":1619.18},{"text":"the","start":1619.18,"end":1619.38},{"text":"conversations.","start":1619.38,"end":1619.98}]},{"text":"And so that as the conversations are developing in that particular protocol, we can see how the article then is going to be delineated better, perhaps even if there is going to be an article too, with the definition of terms, if that set of definitions of terms can be kept methodologically next to this particular protocol, then we can see how it rolls simultaneously as we go along.","start":1620.38,"end":1641.75,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"And","start":1620.38,"end":1620.66},{"text":"so","start":1620.66,"end":1620.82},{"text":"that","start":1620.82,"end":1621.02},{"text":"as","start":1621.02,"end":1621.22},{"text":"the","start":1621.22,"end":1621.38},{"text":"conversations","start":1621.38,"end":1621.86},{"text":"are","start":1621.86,"end":1622.1},{"text":"developing","start":1622.1,"end":1622.58},{"text":"in","start":1622.58,"end":1622.86},{"text":"that","start":1622.86,"end":1623.1},{"text":"particular","start":1623.1,"end":1623.42},{"text":"protocol,","start":1623.5,"end":1624.06},{"text":"we","start":1624.06,"end":1624.26},{"text":"can","start":1624.26,"end":1624.42},{"text":"see","start":1624.42,"end":1624.7},{"text":"how","start":1624.859,"end":1625.14},{"text":"the","start":1625.14,"end":1625.34},{"text":"article","start":1625.34,"end":1625.66},{"text":"then","start":1625.74,"end":1626.06},{"text":"is","start":1626.06,"end":1626.26},{"text":"going","start":1626.26,"end":1626.42},{"text":"to","start":1626.42,"end":1626.58},{"text":"be","start":1626.58,"end":1626.78},{"text":"delineated","start":1626.78,"end":1627.5},{"text":"better,","start":1627.5,"end":1627.9},{"text":"perhaps","start":1628.22,"end":1628.74},{"text":"even","start":1628.74,"end":1629.06},{"text":"if","start":1629.06,"end":1629.34},{"text":"there","start":1629.34,"end":1629.58},{"text":"is","start":1629.58,"end":1629.78},{"text":"going","start":1629.78,"end":1629.94},{"text":"to","start":1629.94,"end":1630.1},{"text":"be","start":1630.1,"end":1630.38},{"text":"an","start":1630.38,"end":1630.74},{"text":"article","start":1630.74,"end":1631.1},{"text":"too,","start":1631.18,"end":1631.5},{"text":"with","start":1631.5,"end":1631.7},{"text":"the","start":1631.7,"end":1631.86},{"text":"definition","start":1631.86,"end":1632.34},{"text":"of","start":1632.34,"end":1632.5},{"text":"terms,","start":1632.5,"end":1632.78},{"text":"if","start":1633.02,"end":1633.34},{"text":"that","start":1633.34,"end":1633.58},{"text":"set","start":1633.58,"end":1633.78},{"text":"of","start":1633.78,"end":1633.9},{"text":"definitions","start":1633.9,"end":1634.3},{"text":"of","start":1634.55,"end":1634.67},{"text":"terms","start":1634.67,"end":1634.91},{"text":"can","start":1634.91,"end":1635.11},{"text":"be","start":1635.11,"end":1635.23},{"text":"kept","start":1635.23,"end":1635.47},{"text":"methodologically","start":1635.47,"end":1636.31},{"text":"next","start":1636.63,"end":1636.91},{"text":"to","start":1636.91,"end":1637.11},{"text":"this","start":1637.11,"end":1637.31},{"text":"particular","start":1637.31,"end":1637.59},{"text":"protocol,","start":1637.59,"end":1638.19},{"text":"then","start":1638.19,"end":1638.39},{"text":"we","start":1638.39,"end":1638.55},{"text":"can","start":1638.55,"end":1638.67},{"text":"see","start":1638.67,"end":1638.87},{"text":"how","start":1638.87,"end":1639.03},{"text":"it","start":1639.03,"end":1639.19},{"text":"rolls","start":1639.19,"end":1639.75},{"text":"simultaneously","start":1640.23,"end":1641.07},{"text":"as","start":1641.07,"end":1641.19},{"text":"we","start":1641.19,"end":1641.31},{"text":"go","start":1641.31,"end":1641.47},{"text":"along.","start":1641.47,"end":1641.75}]},{"text":"I would like to also echo the point by several Member States asking for some more information, but also some more emphasis being placed on Article 15 and trying to better understand that.","start":1642.71,"end":1654.79,"topics":[],"words":[{"text":"I","start":1642.71,"end":1642.99},{"text":"would","start":1642.99,"end":1643.15},{"text":"like","start":1643.15,"end":1643.31},{"text":"to","start":1643.31,"end":1643.47},{"text":"also","start":1643.47,"end":1643.75},{"text":"echo","start":1643.75,"end":1644.27},{"text":"the","start":1644.27,"end":1644.43},{"text":"point","start":1644.43,"end":1644.71},{"text":"by","start":1644.71,"end":1645.03},{"text":"several","start":1645.03,"end":1645.31},{"text":"Member","start":1645.31,"end":1645.63},{"text":"States","start":1645.63,"end":1645.99},{"text":"asking","start":1645.99,"end":1646.47},{"text":"for","start":1646.47,"end":1646.79},{"text":"some","start":1648.63,"end":1648.99},{"text":"more","start":1648.99,"end":1649.31},{"text":"information,","start":1649.31,"end":1649.67},{"text":"but","start":1649.83,"end":1650.11},{"text":"also","start":1650.11,"end":1650.35},{"text":"some","start":1650.35,"end":1650.589},{"text":"more","start":1650.589,"end":1650.75},{"text":"emphasis","start":1650.75,"end":1651.19},{"text":"being","start":1651.19,"end":1651.39},{"text":"placed","start":1651.39,"end":1651.67},{"text":"on","start":1651.67,"end":1651.83},{"text":"Article","start":1651.83,"end":1652.15},{"text":"15","start":1652.15,"end":1652.55},{"text":"and","start":1652.95,"end":1653.27},{"text":"trying","start":1653.27,"end":1653.47},{"text":"to","start":1653.47,"end":1653.63},{"text":"better","start":1653.63,"end":1653.91},{"text":"understand","start":1653.91,"end":1654.31},{"text":"that.","start":1654.39,"end":1654.79}]}]},{"sentences":[{"text":"And as well as the call to get the Office of Legal affairs, this was in my submission last year and I'm happy to see see that this is something that other Member States are also now considering to be quite important.","start":1654.79,"end":1664.33,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"And","start":1654.79,"end":1655.11},{"text":"as","start":1655.11,"end":1655.31},{"text":"well","start":1655.31,"end":1655.47},{"text":"as","start":1655.47,"end":1655.63},{"text":"the","start":1655.63,"end":1655.79},{"text":"call","start":1655.79,"end":1656.07},{"text":"to","start":1656.23,"end":1656.51},{"text":"get","start":1656.51,"end":1656.67},{"text":"the","start":1656.67,"end":1656.83},{"text":"Office","start":1656.83,"end":1657.03},{"text":"of","start":1657.03,"end":1657.23},{"text":"Legal","start":1657.23,"end":1657.51},{"text":"affairs,","start":1657.51,"end":1657.95},{"text":"this","start":1657.95,"end":1658.19},{"text":"was","start":1658.19,"end":1658.35},{"text":"in","start":1658.35,"end":1658.51},{"text":"my","start":1658.51,"end":1658.67},{"text":"submission","start":1658.67,"end":1659.07},{"text":"last","start":1659.07,"end":1659.31},{"text":"year","start":1659.31,"end":1659.47},{"text":"and","start":1659.47,"end":1659.59},{"text":"I'm","start":1659.59,"end":1659.75},{"text":"happy","start":1659.75,"end":1659.99},{"text":"to","start":1659.99,"end":1660.07},{"text":"see","start":1660.07,"end":1660.18},{"text":"see","start":1660.33,"end":1660.45},{"text":"that","start":1660.45,"end":1660.57},{"text":"this","start":1660.57,"end":1660.69},{"text":"is","start":1660.69,"end":1660.85},{"text":"something","start":1660.85,"end":1661.09},{"text":"that","start":1661.09,"end":1661.45},{"text":"other","start":1661.45,"end":1661.77},{"text":"Member","start":1661.77,"end":1662.05},{"text":"States","start":1662.05,"end":1662.33},{"text":"are","start":1662.33,"end":1662.53},{"text":"also","start":1662.53,"end":1662.73},{"text":"now","start":1662.73,"end":1663.01},{"text":"considering","start":1663.01,"end":1663.57},{"text":"to","start":1663.57,"end":1663.69},{"text":"be","start":1663.69,"end":1663.85},{"text":"quite","start":1663.85,"end":1664.09},{"text":"important.","start":1664.09,"end":1664.33}]},{"text":"Now, if I come to the issue of having a definition or not, one is vulnerable states, but the other part of the conversation for me is also about digital transactions, for example, that are not even taking place on Earth.","start":1665.45,"end":1679.57,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"Now,","start":1665.45,"end":1665.73},{"text":"if","start":1665.73,"end":1665.89},{"text":"I","start":1665.89,"end":1666.09},{"text":"come","start":1666.09,"end":1666.33},{"text":"to","start":1666.33,"end":1666.53},{"text":"the","start":1666.53,"end":1666.69},{"text":"issue","start":1666.69,"end":1666.93},{"text":"of","start":1666.93,"end":1667.21},{"text":"having","start":1667.21,"end":1667.45},{"text":"a","start":1667.45,"end":1667.65},{"text":"definition","start":1667.65,"end":1668.13},{"text":"or","start":1668.13,"end":1668.37},{"text":"not,","start":1668.37,"end":1668.65},{"text":"one","start":1669.77,"end":1670.09},{"text":"is","start":1670.09,"end":1670.33},{"text":"vulnerable","start":1670.33,"end":1670.81},{"text":"states,","start":1670.81,"end":1671.13},{"text":"but","start":1671.37,"end":1671.65},{"text":"the","start":1671.65,"end":1671.85},{"text":"other","start":1671.85,"end":1672.13},{"text":"part","start":1672.13,"end":1672.37},{"text":"of","start":1672.37,"end":1672.49},{"text":"the","start":1672.49,"end":1672.65},{"text":"conversation","start":1672.65,"end":1673.25},{"text":"for","start":1673.25,"end":1673.49},{"text":"me","start":1673.49,"end":1673.69},{"text":"is","start":1673.69,"end":1673.89},{"text":"also","start":1673.89,"end":1674.17},{"text":"about","start":1674.25,"end":1674.65},{"text":"digital","start":1675.53,"end":1675.93},{"text":"transactions,","start":1676.089,"end":1676.73},{"text":"for","start":1676.73,"end":1676.93},{"text":"example,","start":1676.93,"end":1677.29},{"text":"that","start":1677.29,"end":1677.49},{"text":"are","start":1677.49,"end":1677.69},{"text":"not","start":1677.69,"end":1677.89},{"text":"even","start":1677.89,"end":1678.13},{"text":"taking","start":1678.13,"end":1678.49},{"text":"place","start":1678.49,"end":1678.89},{"text":"on","start":1678.89,"end":1679.21},{"text":"Earth.","start":1679.21,"end":1679.57}]},{"text":"And I say this very lightly, but I'm trying to also look to the future.","start":1679.57,"end":1683.77,"topics":[],"words":[{"text":"And","start":1679.57,"end":1679.93},{"text":"I","start":1679.93,"end":1680.21},{"text":"say","start":1680.21,"end":1680.37},{"text":"this","start":1680.37,"end":1680.61},{"text":"very","start":1680.61,"end":1680.89},{"text":"lightly,","start":1680.89,"end":1681.25},{"text":"but","start":1681.25,"end":1681.53},{"text":"I'm","start":1681.69,"end":1682.09},{"text":"trying","start":1682.09,"end":1682.25},{"text":"to","start":1682.25,"end":1682.45},{"text":"also","start":1682.45,"end":1682.73},{"text":"look","start":1682.73,"end":1683.09},{"text":"to","start":1683.09,"end":1683.33},{"text":"the","start":1683.33,"end":1683.49},{"text":"future.","start":1683.49,"end":1683.77}]},{"text":"Currently, even if we look at digital transactions, the and we see them as moving across between states.","start":1684.57,"end":1690.3,"topics":[],"words":[{"text":"Currently,","start":1684.57,"end":1684.97},{"text":"even","start":1685.37,"end":1685.65},{"text":"if","start":1685.65,"end":1685.81},{"text":"we","start":1685.81,"end":1685.97},{"text":"look","start":1685.97,"end":1686.13},{"text":"at","start":1686.13,"end":1686.29},{"text":"digital","start":1686.29,"end":1686.57},{"text":"transactions,","start":1686.65,"end":1687.33},{"text":"the","start":1687.33,"end":1687.51},{"text":"and","start":1687.58,"end":1687.7},{"text":"we","start":1687.7,"end":1687.86},{"text":"see","start":1687.86,"end":1688.02},{"text":"them","start":1688.02,"end":1688.18},{"text":"as","start":1688.18,"end":1688.34},{"text":"moving","start":1688.34,"end":1688.66},{"text":"across","start":1688.66,"end":1689.02},{"text":"between","start":1689.42,"end":1689.82},{"text":"states.","start":1689.9,"end":1690.3}]},{"text":"But what happens if you're in a space station somewhere else in the ether and you're having transactions taking place?","start":1690.38,"end":1698.1,"topics":[],"words":[{"text":"But","start":1690.38,"end":1690.66},{"text":"what","start":1690.66,"end":1690.82},{"text":"happens","start":1690.82,"end":1691.14},{"text":"if","start":1691.14,"end":1691.3},{"text":"you're","start":1691.3,"end":1691.54},{"text":"in","start":1691.54,"end":1691.7},{"text":"a","start":1691.7,"end":1691.86},{"text":"space","start":1691.86,"end":1692.1},{"text":"station","start":1692.1,"end":1692.54},{"text":"somewhere","start":1694.46,"end":1694.9},{"text":"else","start":1694.9,"end":1695.1},{"text":"in","start":1695.1,"end":1695.18},{"text":"the","start":1695.18,"end":1695.3},{"text":"ether","start":1695.3,"end":1695.66},{"text":"and","start":1695.82,"end":1696.18},{"text":"you're","start":1696.18,"end":1696.5},{"text":"having","start":1696.5,"end":1696.78},{"text":"transactions","start":1696.78,"end":1697.46},{"text":"taking","start":1697.46,"end":1697.78},{"text":"place?","start":1697.78,"end":1698.1}]}]},{"sentences":[{"text":"How do we deal with that?","start":1698.1,"end":1699.34,"topics":[],"words":[{"text":"How","start":1698.1,"end":1698.34},{"text":"do","start":1698.34,"end":1698.5},{"text":"we","start":1698.5,"end":1698.66},{"text":"deal","start":1698.66,"end":1698.86},{"text":"with","start":1698.86,"end":1699.06},{"text":"that?","start":1699.06,"end":1699.34}]},{"text":"And that brings me also to the question that then we have not yet spoken about but issues around Global Commons and are there elements of Global Commons that need to be added into this conversation as well?","start":1699.58,"end":1710.78,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"And","start":1699.58,"end":1699.9},{"text":"that","start":1699.9,"end":1700.1},{"text":"brings","start":1700.1,"end":1700.42},{"text":"me","start":1700.42,"end":1700.58},{"text":"also","start":1700.58,"end":1700.82},{"text":"to","start":1700.82,"end":1701.02},{"text":"the","start":1701.02,"end":1701.14},{"text":"question","start":1701.14,"end":1701.42},{"text":"that","start":1701.42,"end":1701.74},{"text":"then","start":1701.74,"end":1702.02},{"text":"we","start":1702.02,"end":1702.26},{"text":"have","start":1702.26,"end":1702.42},{"text":"not","start":1702.42,"end":1702.62},{"text":"yet","start":1702.62,"end":1702.94},{"text":"spoken","start":1703.02,"end":1703.54},{"text":"about","start":1703.54,"end":1703.899},{"text":"but","start":1704.06,"end":1704.34},{"text":"issues","start":1704.34,"end":1704.58},{"text":"around","start":1704.58,"end":1704.9},{"text":"Global","start":1704.9,"end":1705.22},{"text":"Commons","start":1705.22,"end":1705.78},{"text":"and","start":1705.78,"end":1706.06},{"text":"are","start":1706.06,"end":1706.26},{"text":"there","start":1706.26,"end":1706.54},{"text":"elements","start":1706.62,"end":1707.1},{"text":"of","start":1707.1,"end":1707.34},{"text":"Global","start":1707.34,"end":1707.58},{"text":"Commons","start":1707.58,"end":1708.14},{"text":"that","start":1708.22,"end":1708.5},{"text":"need","start":1708.5,"end":1708.66},{"text":"to","start":1708.66,"end":1708.78},{"text":"be","start":1708.78,"end":1708.9},{"text":"added","start":1708.9,"end":1709.14},{"text":"into","start":1709.14,"end":1709.42},{"text":"this","start":1709.42,"end":1709.66},{"text":"conversation","start":1709.66,"end":1710.3},{"text":"as","start":1710.3,"end":1710.5},{"text":"well?","start":1710.5,"end":1710.78}]},{"text":"I'd like to also make a point about the issue of the absence of judicial systems being listed as a dispute resolution mechanism.","start":1711.58,"end":1720.64,"topics":[],"words":[{"text":"I'd","start":1711.58,"end":1711.94},{"text":"like","start":1711.94,"end":1712.1},{"text":"to","start":1712.1,"end":1712.3},{"text":"also","start":1712.3,"end":1712.62},{"text":"make","start":1712.7,"end":1712.98},{"text":"a","start":1712.98,"end":1713.18},{"text":"point","start":1713.18,"end":1713.5},{"text":"about","start":1713.5,"end":1713.82},{"text":"the","start":1713.82,"end":1714.02},{"text":"issue","start":1714.02,"end":1714.3},{"text":"of","start":1714.3,"end":1714.7},{"text":"the","start":1715.52,"end":1715.76},{"text":"absence","start":1715.92,"end":1716.52},{"text":"of","start":1716.52,"end":1716.72},{"text":"judicial","start":1716.72,"end":1717.32},{"text":"systems","start":1717.32,"end":1717.88},{"text":"being","start":1717.88,"end":1718.12},{"text":"listed","start":1718.12,"end":1718.64},{"text":"as","start":1718.64,"end":1718.92},{"text":"a","start":1718.92,"end":1719.12},{"text":"dispute","start":1719.12,"end":1719.52},{"text":"resolution","start":1719.52,"end":1720.08},{"text":"mechanism.","start":1720.08,"end":1720.64}]},{"text":"I was quite surprised in Nairobi.","start":1720.88,"end":1722.64,"topics":[],"words":[{"text":"I","start":1720.88,"end":1721.16},{"text":"was","start":1721.16,"end":1721.32},{"text":"quite","start":1721.32,"end":1721.56},{"text":"surprised","start":1721.56,"end":1721.92},{"text":"in","start":1721.92,"end":1722.12},{"text":"Nairobi.","start":1722.12,"end":1722.64}]},{"text":"It was repeated quite often and I think that it is a methodology and therefore it should be in the menu whether or not it then ends up being adopted at this point in time, I think it should be there.","start":1722.64,"end":1733.52,"topics":[],"words":[{"text":"It","start":1722.64,"end":1722.76},{"text":"was","start":1722.76,"end":1722.96},{"text":"repeated","start":1722.96,"end":1723.44},{"text":"quite","start":1723.44,"end":1723.88},{"text":"often","start":1723.88,"end":1724.24},{"text":"and","start":1724.8,"end":1725.08},{"text":"I","start":1725.08,"end":1725.2},{"text":"think","start":1725.2,"end":1725.36},{"text":"that","start":1725.36,"end":1725.6},{"text":"it","start":1725.6,"end":1725.84},{"text":"is","start":1725.84,"end":1726.12},{"text":"a","start":1726.12,"end":1726.4},{"text":"methodology","start":1726.4,"end":1727.04},{"text":"and","start":1727.04,"end":1727.32},{"text":"therefore","start":1727.32,"end":1727.6},{"text":"it","start":1727.6,"end":1727.8},{"text":"should","start":1727.8,"end":1728},{"text":"be","start":1728,"end":1728.24},{"text":"in","start":1728.24,"end":1728.44},{"text":"the","start":1728.44,"end":1728.6},{"text":"menu","start":1728.6,"end":1729.04},{"text":"whether","start":1729.28,"end":1729.6},{"text":"or","start":1729.6,"end":1729.8},{"text":"not","start":1729.8,"end":1730},{"text":"it","start":1730,"end":1730.2},{"text":"then","start":1730.2,"end":1730.4},{"text":"ends","start":1730.4,"end":1730.64},{"text":"up","start":1730.64,"end":1730.799},{"text":"being","start":1730.799,"end":1730.999},{"text":"adopted","start":1730.999,"end":1731.48},{"text":"at","start":1731.48,"end":1731.64},{"text":"this","start":1731.64,"end":1731.8},{"text":"point","start":1731.8,"end":1732},{"text":"in","start":1732,"end":1732.2},{"text":"time,","start":1732.2,"end":1732.44},{"text":"I","start":1732.44,"end":1732.64},{"text":"think","start":1732.64,"end":1732.76},{"text":"it","start":1732.76,"end":1732.92},{"text":"should","start":1732.92,"end":1733.08},{"text":"be","start":1733.08,"end":1733.24},{"text":"there.","start":1733.24,"end":1733.52}]}]},{"sentences":[{"text":"And that does mean that when we look at the idea of the other alternative forms of dispute resolution, then I hear the concerns around Member States on the issue of dispute resolution.","start":1734.4,"end":1746.17,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"And","start":1734.4,"end":1734.72},{"text":"that","start":1734.72,"end":1734.96},{"text":"does","start":1734.96,"end":1735.24},{"text":"mean","start":1735.24,"end":1735.48},{"text":"that","start":1735.48,"end":1735.68},{"text":"when","start":1735.68,"end":1735.88},{"text":"we","start":1735.88,"end":1736.08},{"text":"look","start":1736.08,"end":1736.32},{"text":"at","start":1736.32,"end":1736.56},{"text":"the","start":1736.56,"end":1736.76},{"text":"idea","start":1736.76,"end":1737.08},{"text":"of","start":1737.08,"end":1737.24},{"text":"the","start":1737.24,"end":1737.44},{"text":"other","start":1737.44,"end":1737.72},{"text":"alternative","start":1737.72,"end":1738.36},{"text":"forms","start":1738.36,"end":1738.72},{"text":"of","start":1738.72,"end":1738.88},{"text":"dispute","start":1738.88,"end":1739.28},{"text":"resolution,","start":1739.28,"end":1739.92},{"text":"then","start":1740.65,"end":1740.89},{"text":"I","start":1741.05,"end":1741.33},{"text":"hear","start":1741.33,"end":1741.61},{"text":"the","start":1741.69,"end":1742.09},{"text":"concerns","start":1742.09,"end":1742.89},{"text":"around","start":1743.37,"end":1743.77},{"text":"Member","start":1743.77,"end":1744.13},{"text":"States","start":1744.13,"end":1744.49},{"text":"on","start":1744.49,"end":1744.77},{"text":"the","start":1744.77,"end":1744.89},{"text":"issue","start":1744.89,"end":1745.05},{"text":"of","start":1745.05,"end":1745.25},{"text":"dispute","start":1745.25,"end":1745.57},{"text":"resolution.","start":1745.57,"end":1746.17}]},{"text":"And unless again we have a clear definition of what we mean by arbitration, that these cannot be private awards done by private individuals in only one section of the world where Member States are not able to access and where citizens only actually get to see the tax bill at the end of the day, then perhaps there is space for that.","start":1746.57,"end":1768.22,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"And","start":1746.57,"end":1746.93},{"text":"unless","start":1746.93,"end":1747.29},{"text":"again","start":1747.29,"end":1747.57},{"text":"we","start":1747.57,"end":1747.85},{"text":"have","start":1747.85,"end":1748.05},{"text":"a","start":1748.05,"end":1748.33},{"text":"clear","start":1748.49,"end":1748.89},{"text":"definition","start":1749.13,"end":1749.85},{"text":"of","start":1749.93,"end":1750.25},{"text":"what","start":1750.25,"end":1750.45},{"text":"we","start":1750.45,"end":1750.73},{"text":"mean","start":1751.05,"end":1751.41},{"text":"by","start":1751.41,"end":1751.69},{"text":"arbitration,","start":1751.69,"end":1752.33},{"text":"that","start":1752.81,"end":1753.09},{"text":"these","start":1753.09,"end":1753.29},{"text":"cannot","start":1753.29,"end":1753.73},{"text":"be","start":1753.73,"end":1753.93},{"text":"private","start":1753.93,"end":1754.25},{"text":"awards","start":1754.25,"end":1754.81},{"text":"done","start":1754.97,"end":1755.29},{"text":"by","start":1755.29,"end":1755.57},{"text":"private","start":1755.57,"end":1755.89},{"text":"individuals","start":1755.89,"end":1756.89},{"text":"in","start":1757.21,"end":1757.49},{"text":"only","start":1757.49,"end":1757.73},{"text":"one","start":1757.73,"end":1758.09},{"text":"section","start":1758.09,"end":1758.53},{"text":"of","start":1758.53,"end":1758.69},{"text":"the","start":1758.69,"end":1758.85},{"text":"world","start":1758.85,"end":1759.13},{"text":"where","start":1759.21,"end":1759.61},{"text":"Member","start":1759.69,"end":1760.05},{"text":"States","start":1760.05,"end":1760.37},{"text":"are","start":1760.37,"end":1760.57},{"text":"not","start":1760.57,"end":1760.73},{"text":"able","start":1760.73,"end":1760.93},{"text":"to","start":1760.93,"end":1761.09},{"text":"access","start":1761.09,"end":1761.37},{"text":"and","start":1761.45,"end":1761.73},{"text":"where","start":1761.73,"end":1761.97},{"text":"citizens","start":1761.97,"end":1762.65},{"text":"only","start":1762.89,"end":1763.29},{"text":"actually","start":1763.29,"end":1763.65},{"text":"get","start":1763.65,"end":1763.89},{"text":"to","start":1763.89,"end":1764.01},{"text":"see","start":1764.01,"end":1764.13},{"text":"the","start":1764.13,"end":1764.33},{"text":"tax","start":1764.33,"end":1764.57},{"text":"bill","start":1764.57,"end":1764.81},{"text":"at","start":1764.81,"end":1765.01},{"text":"the","start":1765.01,"end":1765.13},{"text":"end","start":1765.13,"end":1765.21},{"text":"of","start":1765.21,"end":1765.33},{"text":"the","start":1765.33,"end":1765.45},{"text":"day,","start":1765.45,"end":1765.69},{"text":"then","start":1766.26,"end":1766.5},{"text":"perhaps","start":1766.74,"end":1767.22},{"text":"there","start":1767.22,"end":1767.42},{"text":"is","start":1767.42,"end":1767.62},{"text":"space","start":1767.62,"end":1767.86},{"text":"for","start":1767.86,"end":1768.06},{"text":"that.","start":1768.06,"end":1768.22}]},{"text":"And maybe this is something that Member states will need to negotiate on as well.","start":1768.22,"end":1771.86,"topics":[],"words":[{"text":"And","start":1768.22,"end":1768.38},{"text":"maybe","start":1768.38,"end":1768.7},{"text":"this","start":1768.7,"end":1768.86},{"text":"is","start":1768.86,"end":1769.06},{"text":"something","start":1769.06,"end":1769.3},{"text":"that","start":1769.3,"end":1769.54},{"text":"Member","start":1769.54,"end":1769.78},{"text":"states","start":1769.78,"end":1770.02},{"text":"will","start":1770.02,"end":1770.22},{"text":"need","start":1770.22,"end":1770.38},{"text":"to","start":1770.38,"end":1770.54},{"text":"negotiate","start":1770.54,"end":1771.02},{"text":"on","start":1771.02,"end":1771.3},{"text":"as","start":1771.3,"end":1771.54},{"text":"well.","start":1771.54,"end":1771.86}]},{"text":"Cross border characteristics of issues that are in the ether do give me some concern.","start":1772.9,"end":1777.14,"topics":[],"words":[{"text":"Cross","start":1772.9,"end":1773.26},{"text":"border","start":1773.26,"end":1773.62},{"text":"characteristics","start":1773.62,"end":1774.46},{"text":"of","start":1774.46,"end":1774.66},{"text":"issues","start":1774.66,"end":1774.9},{"text":"that","start":1774.9,"end":1775.1},{"text":"are","start":1775.1,"end":1775.22},{"text":"in","start":1775.22,"end":1775.3},{"text":"the","start":1775.3,"end":1775.46},{"text":"ether","start":1775.46,"end":1775.86},{"text":"do","start":1775.94,"end":1776.22},{"text":"give","start":1776.22,"end":1776.38},{"text":"me","start":1776.38,"end":1776.58},{"text":"some","start":1776.58,"end":1776.82},{"text":"concern.","start":1776.82,"end":1777.14}]},{"text":"And I think that there is a need to perhaps bring in somebody with better digital expertise to delineate the future of digital systems, not just what we see and understand now when it comes to the last issue of what you call no treaty situations, but I would prefer we said no DTA treaty situations because more and more we have tax provisions also coming in bilateral investment agreements, then I think it is crucial that we really focus on the issue of sustainable development and equality, which again is the focus of the Framework Convention.","start":1777.38,"end":1814.46,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."},{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"And","start":1777.38,"end":1777.7},{"text":"I","start":1777.7,"end":1777.9},{"text":"think","start":1777.9,"end":1778.1},{"text":"that","start":1778.1,"end":1778.3},{"text":"there","start":1778.3,"end":1778.46},{"text":"is","start":1778.46,"end":1778.62},{"text":"a","start":1778.62,"end":1778.78},{"text":"need","start":1778.78,"end":1779.02},{"text":"to","start":1779.02,"end":1779.38},{"text":"perhaps","start":1779.78,"end":1780.3},{"text":"bring","start":1780.3,"end":1780.58},{"text":"in","start":1780.58,"end":1780.82},{"text":"somebody","start":1780.82,"end":1781.18},{"text":"with","start":1781.18,"end":1781.42},{"text":"better","start":1781.42,"end":1781.779},{"text":"digital","start":1781.779,"end":1782.14},{"text":"expertise","start":1782.14,"end":1782.82},{"text":"to","start":1783.7,"end":1784.1},{"text":"delineate","start":1784.18,"end":1784.98},{"text":"the","start":1784.98,"end":1785.3},{"text":"future","start":1785.3,"end":1785.62},{"text":"of","start":1785.78,"end":1786.1},{"text":"digital","start":1786.1,"end":1786.42},{"text":"systems,","start":1786.5,"end":1787.1},{"text":"not","start":1787.1,"end":1787.34},{"text":"just","start":1787.34,"end":1787.54},{"text":"what","start":1787.54,"end":1787.78},{"text":"we","start":1787.78,"end":1788.1},{"text":"see","start":1788.1,"end":1788.38},{"text":"and","start":1788.38,"end":1788.58},{"text":"understand","start":1788.58,"end":1788.9},{"text":"now","start":1789.06,"end":1789.46},{"text":"when","start":1790.26,"end":1790.58},{"text":"it","start":1790.58,"end":1790.78},{"text":"comes","start":1790.78,"end":1791.02},{"text":"to","start":1791.02,"end":1791.26},{"text":"the","start":1791.26,"end":1791.54},{"text":"last","start":1791.82,"end":1792.02},{"text":"issue","start":1792.02,"end":1792.38},{"text":"of","start":1792.46,"end":1792.86},{"text":"what","start":1793.18,"end":1793.5},{"text":"you","start":1793.5,"end":1793.74},{"text":"call","start":1793.74,"end":1794.06},{"text":"no","start":1794.06,"end":1794.42},{"text":"treaty","start":1794.42,"end":1794.9},{"text":"situations,","start":1794.9,"end":1795.54},{"text":"but","start":1795.54,"end":1795.74},{"text":"I","start":1795.74,"end":1795.94},{"text":"would","start":1795.94,"end":1796.1},{"text":"prefer","start":1796.1,"end":1796.42},{"text":"we","start":1796.42,"end":1796.7},{"text":"said","start":1796.7,"end":1797.02},{"text":"no","start":1797.34,"end":1797.66},{"text":"DTA","start":1797.66,"end":1798.46},{"text":"treaty","start":1798.94,"end":1799.58},{"text":"situations","start":1799.74,"end":1800.46},{"text":"because","start":1800.46,"end":1800.78},{"text":"more","start":1801.1,"end":1801.38},{"text":"and","start":1801.38,"end":1801.54},{"text":"more","start":1801.54,"end":1801.74},{"text":"we","start":1801.74,"end":1801.98},{"text":"have","start":1801.98,"end":1802.22},{"text":"tax","start":1802.22,"end":1802.5},{"text":"provisions","start":1802.5,"end":1803.1},{"text":"also","start":1803.1,"end":1803.38},{"text":"coming","start":1803.38,"end":1803.66},{"text":"in","start":1803.66,"end":1803.86},{"text":"bilateral","start":1803.86,"end":1804.42},{"text":"investment","start":1804.42,"end":1804.7},{"text":"agreements,","start":1804.7,"end":1805.42},{"text":"then","start":1806.06,"end":1806.42},{"text":"I","start":1806.42,"end":1806.66},{"text":"think","start":1806.66,"end":1806.82},{"text":"it","start":1806.82,"end":1806.98},{"text":"is","start":1806.98,"end":1807.14},{"text":"crucial","start":1807.14,"end":1807.619},{"text":"that","start":1807.619,"end":1807.82},{"text":"we","start":1807.82,"end":1808.019},{"text":"really","start":1808.019,"end":1808.38},{"text":"focus","start":1808.38,"end":1808.78},{"text":"on","start":1808.78,"end":1809.1},{"text":"the","start":1809.1,"end":1809.3},{"text":"issue","start":1809.3,"end":1809.5},{"text":"of","start":1809.5,"end":1809.7},{"text":"sustainable","start":1809.7,"end":1810.3},{"text":"development","start":1810.3,"end":1810.7},{"text":"and","start":1810.86,"end":1811.18},{"text":"equality,","start":1811.18,"end":1811.82},{"text":"which","start":1811.98,"end":1812.3},{"text":"again","start":1812.3,"end":1812.54},{"text":"is","start":1812.54,"end":1812.74},{"text":"the","start":1812.74,"end":1812.9},{"text":"focus","start":1812.9,"end":1813.1},{"text":"of","start":1813.1,"end":1813.3},{"text":"the","start":1813.3,"end":1813.46},{"text":"Framework","start":1813.46,"end":1813.86},{"text":"Convention.","start":1813.86,"end":1814.46}]}]},{"sentences":[{"text":"And I would hope to see more conversation on this from the floor as to how these clauses will enable us to achieve those.","start":1814.54,"end":1821.67,"topics":[],"words":[{"text":"And","start":1814.54,"end":1814.82},{"text":"I","start":1814.82,"end":1814.98},{"text":"would","start":1814.98,"end":1815.14},{"text":"hope","start":1815.14,"end":1815.3},{"text":"to","start":1815.3,"end":1815.46},{"text":"see","start":1815.46,"end":1815.66},{"text":"more","start":1815.66,"end":1815.86},{"text":"conversation","start":1815.86,"end":1816.46},{"text":"on","start":1816.46,"end":1816.74},{"text":"this","start":1816.74,"end":1817.02},{"text":"from","start":1817.59,"end":1817.71},{"text":"the","start":1817.71,"end":1817.87},{"text":"floor","start":1817.87,"end":1818.31},{"text":"as","start":1818.31,"end":1818.59},{"text":"to","start":1818.59,"end":1818.75},{"text":"how","start":1818.75,"end":1818.95},{"text":"these","start":1818.95,"end":1819.19},{"text":"clauses","start":1819.19,"end":1819.71},{"text":"will","start":1819.71,"end":1819.99},{"text":"enable","start":1819.99,"end":1820.47},{"text":"us","start":1820.47,"end":1820.75},{"text":"to","start":1820.75,"end":1820.99},{"text":"achieve","start":1820.99,"end":1821.35},{"text":"those.","start":1821.35,"end":1821.67}]},{"text":"I thank you very much for the time.","start":1821.83,"end":1823.43,"topics":[],"words":[{"text":"I","start":1821.83,"end":1822.15},{"text":"thank","start":1822.15,"end":1822.39},{"text":"you","start":1822.39,"end":1822.51},{"text":"very","start":1822.51,"end":1822.67},{"text":"much","start":1822.67,"end":1822.83},{"text":"for","start":1822.83,"end":1822.99},{"text":"the","start":1822.99,"end":1823.15},{"text":"time.","start":1823.15,"end":1823.43}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Independent Expert on foreign debt and international financial obligations"}},{"statement_number":11,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":1827.59,"end":1828.39,"topics":[],"words":[{"text":"Thank","start":1827.59,"end":1827.91},{"text":"you","start":1827.91,"end":1827.99},{"text":"very","start":1827.99,"end":1828.15},{"text":"much.","start":1828.15,"end":1828.39}]},{"text":"Thank you first for your fair play at the beginning.","start":1828.39,"end":1831.99,"topics":[],"words":[{"text":"Thank","start":1828.39,"end":1828.63},{"text":"you","start":1828.63,"end":1828.87},{"text":"first","start":1829.11,"end":1829.47},{"text":"for","start":1829.47,"end":1829.75},{"text":"your","start":1829.75,"end":1830.07},{"text":"fair","start":1830.23,"end":1830.59},{"text":"play","start":1830.59,"end":1830.95},{"text":"at","start":1831.11,"end":1831.39},{"text":"the","start":1831.39,"end":1831.55},{"text":"beginning.","start":1831.55,"end":1831.99}]},{"text":"Thank you also for reminding us that we have to keep the future in mind for broadening our horizon, quite literally so far in our discussion, when we speak about treaties, on all treaties, we are referring to tax related treaties containing substantive provisions, just to frame the discussion that we have been having so far.","start":1832.47,"end":1863.26,"topics":[],"words":[{"text":"Thank","start":1832.47,"end":1832.83},{"text":"you","start":1832.83,"end":1832.99},{"text":"also","start":1832.99,"end":1833.27},{"text":"for","start":1833.43,"end":1833.83},{"text":"reminding","start":1833.83,"end":1834.35},{"text":"us","start":1834.35,"end":1834.51},{"text":"that","start":1834.51,"end":1834.67},{"text":"we","start":1834.67,"end":1834.83},{"text":"have","start":1834.83,"end":1834.99},{"text":"to","start":1834.99,"end":1835.19},{"text":"keep","start":1835.19,"end":1835.39},{"text":"the","start":1835.39,"end":1835.55},{"text":"future","start":1835.55,"end":1835.83},{"text":"in","start":1835.83,"end":1836.11},{"text":"mind","start":1836.11,"end":1836.39},{"text":"for","start":1837.51,"end":1837.83},{"text":"broadening","start":1837.83,"end":1838.35},{"text":"our","start":1838.35,"end":1838.59},{"text":"horizon,","start":1838.59,"end":1839.27},{"text":"quite","start":1839.75,"end":1840.15},{"text":"literally","start":1840.15,"end":1840.71},{"text":"so","start":1842.15,"end":1842.43},{"text":"far","start":1842.43,"end":1842.59},{"text":"in","start":1842.59,"end":1842.75},{"text":"our","start":1842.75,"end":1842.95},{"text":"discussion,","start":1842.95,"end":1843.35},{"text":"when","start":1843.35,"end":1843.55},{"text":"we","start":1843.55,"end":1843.71},{"text":"speak","start":1843.71,"end":1843.91},{"text":"about","start":1843.91,"end":1844.15},{"text":"treaties,","start":1844.7,"end":1845.06},{"text":"on","start":1845.06,"end":1845.22},{"text":"all","start":1845.22,"end":1845.42},{"text":"treaties,","start":1845.42,"end":1845.9},{"text":"we","start":1847.26,"end":1847.54},{"text":"are","start":1847.54,"end":1847.74},{"text":"referring","start":1847.74,"end":1848.26},{"text":"to","start":1848.26,"end":1848.62},{"text":"tax","start":1850.06,"end":1850.42},{"text":"related","start":1850.42,"end":1850.78},{"text":"treaties","start":1851.74,"end":1852.38},{"text":"containing","start":1853.02,"end":1853.66},{"text":"substantive","start":1854.22,"end":1855.18},{"text":"provisions,","start":1856.14,"end":1856.94},{"text":"just","start":1859.5,"end":1859.9},{"text":"to","start":1860.46,"end":1860.739},{"text":"frame","start":1860.739,"end":1860.98},{"text":"the","start":1860.98,"end":1861.14},{"text":"discussion","start":1861.14,"end":1861.7},{"text":"that","start":1861.7,"end":1861.94},{"text":"we","start":1861.94,"end":1862.1},{"text":"have","start":1862.1,"end":1862.26},{"text":"been","start":1862.26,"end":1862.42},{"text":"having","start":1862.42,"end":1862.7},{"text":"so","start":1862.7,"end":1862.98},{"text":"far.","start":1862.98,"end":1863.26}]}]},{"sentences":[{"text":"So now, yeah, it is stakeholder 1.","start":1870.16,"end":1875.48,"topics":[],"words":[{"text":"So","start":1870.16,"end":1870.36},{"text":"now,","start":1870.36,"end":1870.64},{"text":"yeah,","start":1870.64,"end":1870.92},{"text":"it","start":1870.92,"end":1871.08},{"text":"is","start":1871.08,"end":1871.36},{"text":"stakeholder","start":1874.56,"end":1875.2},{"text":"1.","start":1875.2,"end":1875.48}]},{"text":"Committee of Fiscal Studies is next.","start":1875.48,"end":1878.08,"topics":[],"words":[{"text":"Committee","start":1875.48,"end":1875.84},{"text":"of","start":1875.84,"end":1876.12},{"text":"Fiscal","start":1876.12,"end":1876.64},{"text":"Studies","start":1876.88,"end":1877.48},{"text":"is","start":1877.48,"end":1877.76},{"text":"next.","start":1877.76,"end":1878.08}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":12,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":1880.16,"end":1881,"topics":[],"words":[{"text":"Thank","start":1880.16,"end":1880.48},{"text":"you","start":1880.48,"end":1880.6},{"text":"very","start":1880.6,"end":1880.76},{"text":"much.","start":1880.76,"end":1881}]},{"text":"Kholid.","start":1881,"end":1881.68,"topics":[],"words":[{"text":"Kholid.","start":1881,"end":1881.68}]},{"text":"I would like to respond to the question around whether to include a definition of a cross border tax dispute or instead rely on the two guiding features.","start":1882.08,"end":1894.56,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"I","start":1882.08,"end":1882.36},{"text":"would","start":1882.36,"end":1882.52},{"text":"like","start":1882.52,"end":1882.68},{"text":"to","start":1882.68,"end":1882.84},{"text":"respond","start":1882.84,"end":1883.2},{"text":"to","start":1883.2,"end":1883.4},{"text":"the","start":1883.4,"end":1883.6},{"text":"question","start":1883.6,"end":1883.92},{"text":"around","start":1884.16,"end":1884.56},{"text":"whether","start":1884.64,"end":1885},{"text":"to","start":1885,"end":1885.32},{"text":"include","start":1885.32,"end":1885.68},{"text":"a","start":1885.68,"end":1886},{"text":"definition","start":1886,"end":1886.64},{"text":"of","start":1887.2,"end":1887.52},{"text":"a","start":1887.52,"end":1887.72},{"text":"cross","start":1887.72,"end":1888},{"text":"border","start":1888,"end":1888.36},{"text":"tax","start":1888.36,"end":1888.72},{"text":"dispute","start":1888.72,"end":1889.36},{"text":"or","start":1890.72,"end":1891.12},{"text":"instead","start":1891.12,"end":1891.6},{"text":"rely","start":1891.68,"end":1892.32},{"text":"on","start":1892.48,"end":1892.8},{"text":"the","start":1892.8,"end":1893.08},{"text":"two","start":1893.08,"end":1893.4},{"text":"guiding","start":1893.4,"end":1893.96},{"text":"features.","start":1893.96,"end":1894.56}]},{"text":"I understand that the intention behind that approach, but it does actually carry certain risks, particularly when you view this from Article 31 of the Vienna Convention on the Law of Treaties.","start":1894.64,"end":1908.48,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"I","start":1894.64,"end":1894.96},{"text":"understand","start":1894.96,"end":1895.28},{"text":"that","start":1895.52,"end":1895.77},{"text":"the","start":1895.84,"end":1895.96},{"text":"intention","start":1895.96,"end":1896.4},{"text":"behind","start":1896.4,"end":1896.8},{"text":"that","start":1896.8,"end":1897.16},{"text":"approach,","start":1897.16,"end":1897.52},{"text":"but","start":1898.88,"end":1899.16},{"text":"it","start":1899.16,"end":1899.32},{"text":"does","start":1899.32,"end":1899.56},{"text":"actually","start":1899.56,"end":1899.92},{"text":"carry","start":1899.92,"end":1900.44},{"text":"certain","start":1900.44,"end":1900.8},{"text":"risks,","start":1900.96,"end":1901.68},{"text":"particularly","start":1902.16,"end":1903},{"text":"when","start":1903,"end":1903.28},{"text":"you","start":1903.28,"end":1903.52},{"text":"view","start":1903.52,"end":1903.8},{"text":"this","start":1903.8,"end":1904.12},{"text":"from","start":1904.12,"end":1904.48},{"text":"Article","start":1904.56,"end":1904.96},{"text":"31","start":1905.12,"end":1905.8},{"text":"of","start":1905.8,"end":1906.04},{"text":"the","start":1906.04,"end":1906.2},{"text":"Vienna","start":1906.2,"end":1906.8},{"text":"Convention","start":1906.8,"end":1907.32},{"text":"on","start":1907.32,"end":1907.48},{"text":"the","start":1907.48,"end":1907.64},{"text":"Law","start":1907.64,"end":1907.8},{"text":"of","start":1907.8,"end":1907.96},{"text":"Treaties.","start":1907.96,"end":1908.48}]},{"text":"That particular convention states that where a treaty does not define a key term, interpreters will only rely on the ordinary meaning of the words that remain in the text.","start":1909.36,"end":1921.52,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"That","start":1909.36,"end":1909.68},{"text":"particular","start":1909.68,"end":1910},{"text":"convention","start":1910.32,"end":1910.96},{"text":"states","start":1910.96,"end":1911.24},{"text":"that","start":1911.24,"end":1911.52},{"text":"where","start":1911.52,"end":1911.8},{"text":"a","start":1911.8,"end":1912.039},{"text":"treaty","start":1912.039,"end":1912.44},{"text":"does","start":1912.44,"end":1912.64},{"text":"not","start":1912.64,"end":1912.92},{"text":"define","start":1912.92,"end":1913.44},{"text":"a","start":1913.44,"end":1913.68},{"text":"key","start":1913.68,"end":1914},{"text":"term,","start":1914,"end":1914.4},{"text":"interpreters","start":1915.36,"end":1916.16},{"text":"will","start":1916.16,"end":1916.4},{"text":"only","start":1916.4,"end":1916.68},{"text":"rely","start":1916.68,"end":1917.24},{"text":"on","start":1917.24,"end":1917.48},{"text":"the","start":1917.48,"end":1917.64},{"text":"ordinary","start":1917.64,"end":1918.2},{"text":"meaning","start":1918.2,"end":1918.64},{"text":"of","start":1918.64,"end":1918.84},{"text":"the","start":1918.84,"end":1919.04},{"text":"words","start":1919.04,"end":1919.44},{"text":"that","start":1919.68,"end":1920},{"text":"remain","start":1920,"end":1920.56},{"text":"in","start":1920.56,"end":1920.88},{"text":"the","start":1920.88,"end":1921.12},{"text":"text.","start":1921.12,"end":1921.52}]}]},{"sentences":[{"text":"So in this case, the two features that the Protocol has listed themselves may then become the legal boundary of this mechanism itself and over time that may narrow access to the dispute process rather than preserve flexibility, which is the key theme that the Protocol is also trying to push.","start":1922.23,"end":1941.59,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"So","start":1922.23,"end":1922.35},{"text":"in","start":1922.35,"end":1922.47},{"text":"this","start":1922.47,"end":1922.63},{"text":"case,","start":1922.63,"end":1922.91},{"text":"the","start":1922.91,"end":1923.19},{"text":"two","start":1923.19,"end":1923.51},{"text":"features","start":1923.51,"end":1924.23},{"text":"that","start":1924.47,"end":1924.75},{"text":"the","start":1924.75,"end":1924.91},{"text":"Protocol","start":1924.91,"end":1925.51},{"text":"has","start":1925.51,"end":1925.75},{"text":"listed","start":1925.75,"end":1926.31},{"text":"themselves","start":1926.63,"end":1927.27},{"text":"may","start":1927.27,"end":1927.59},{"text":"then","start":1927.59,"end":1927.87},{"text":"become","start":1927.87,"end":1928.23},{"text":"the","start":1928.79,"end":1929.07},{"text":"legal","start":1929.07,"end":1929.59},{"text":"boundary","start":1929.59,"end":1930.07},{"text":"of","start":1930.07,"end":1930.27},{"text":"this","start":1930.27,"end":1930.47},{"text":"mechanism","start":1930.47,"end":1931.11},{"text":"itself","start":1931.11,"end":1931.67},{"text":"and","start":1931.99,"end":1932.31},{"text":"over","start":1932.31,"end":1932.63},{"text":"time","start":1932.63,"end":1933.03},{"text":"that","start":1933.03,"end":1933.43},{"text":"may","start":1933.43,"end":1933.75},{"text":"narrow","start":1933.75,"end":1934.19},{"text":"access","start":1934.19,"end":1934.55},{"text":"to","start":1934.63,"end":1934.87},{"text":"the","start":1934.87,"end":1935.03},{"text":"dispute","start":1935.03,"end":1935.55},{"text":"process","start":1935.55,"end":1935.91},{"text":"rather","start":1936.31,"end":1936.67},{"text":"than","start":1936.67,"end":1936.95},{"text":"preserve","start":1937.11,"end":1937.869},{"text":"flexibility,","start":1937.869,"end":1938.39},{"text":"which","start":1938.55,"end":1938.83},{"text":"is","start":1938.83,"end":1938.99},{"text":"the","start":1938.99,"end":1939.15},{"text":"key","start":1939.15,"end":1939.39},{"text":"theme","start":1939.39,"end":1939.71},{"text":"that","start":1939.71,"end":1939.83},{"text":"the","start":1939.83,"end":1939.95},{"text":"Protocol","start":1939.95,"end":1940.35},{"text":"is","start":1940.35,"end":1940.55},{"text":"also","start":1940.55,"end":1940.79},{"text":"trying","start":1940.79,"end":1941.03},{"text":"to","start":1941.03,"end":1941.23},{"text":"push.","start":1941.23,"end":1941.59}]},{"text":"So most cross border tax disagreements do not begin as clearly defined decisions disputes.","start":1942.39,"end":1948.13,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"So","start":1942.39,"end":1942.71},{"text":"most","start":1942.71,"end":1942.95},{"text":"cross","start":1942.95,"end":1943.27},{"text":"border","start":1943.27,"end":1943.63},{"text":"tax","start":1943.63,"end":1943.99},{"text":"disagreements","start":1944.23,"end":1945.07},{"text":"do","start":1945.07,"end":1945.31},{"text":"not","start":1945.31,"end":1945.55},{"text":"begin","start":1945.55,"end":1945.95},{"text":"as","start":1945.95,"end":1946.27},{"text":"clearly","start":1946.27,"end":1946.79},{"text":"defined","start":1946.79,"end":1947.35},{"text":"decisions","start":1947.35,"end":1947.58},{"text":"disputes.","start":1947.73,"end":1948.13}]},{"text":"They arise from adjustments like a transfer pricing reassessment, a denial of a deduction, a withholding tax characterization, and also a disagreement on profit attribution.","start":1948.45,"end":1960.29,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"They","start":1948.45,"end":1948.77},{"text":"arise","start":1948.77,"end":1949.17},{"text":"from","start":1949.17,"end":1949.41},{"text":"adjustments","start":1949.41,"end":1950.13},{"text":"like","start":1950.37,"end":1950.69},{"text":"a","start":1950.69,"end":1950.89},{"text":"transfer","start":1950.89,"end":1951.37},{"text":"pricing","start":1951.37,"end":1951.89},{"text":"reassessment,","start":1951.89,"end":1952.85},{"text":"a","start":1953.01,"end":1953.29},{"text":"denial","start":1953.29,"end":1953.73},{"text":"of","start":1953.73,"end":1953.93},{"text":"a","start":1953.93,"end":1954.09},{"text":"deduction,","start":1954.09,"end":1954.77},{"text":"a","start":1954.93,"end":1955.21},{"text":"withholding","start":1955.21,"end":1955.81},{"text":"tax","start":1955.81,"end":1956.09},{"text":"characterization,","start":1956.09,"end":1956.85},{"text":"and","start":1957.25,"end":1957.61},{"text":"also","start":1957.61,"end":1957.89},{"text":"a","start":1957.89,"end":1958.09},{"text":"disagreement","start":1958.09,"end":1958.69},{"text":"on","start":1958.69,"end":1959.01},{"text":"profit","start":1959.01,"end":1959.61},{"text":"attribution.","start":1959.61,"end":1960.29}]},{"text":"Now you can have a scenario, for example, where one state takes a position domestically and only later does another state realize or see that that has actually a cross border impact.","start":1960.93,"end":1976.01,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"Now","start":1960.93,"end":1961.21},{"text":"you","start":1961.21,"end":1961.37},{"text":"can","start":1961.37,"end":1961.53},{"text":"have","start":1961.53,"end":1961.69},{"text":"a","start":1961.69,"end":1961.85},{"text":"scenario,","start":1961.85,"end":1962.41},{"text":"for","start":1962.41,"end":1962.65},{"text":"example,","start":1962.65,"end":1963.05},{"text":"where","start":1963.05,"end":1963.33},{"text":"one","start":1963.33,"end":1963.649},{"text":"state","start":1963.649,"end":1964.05},{"text":"takes","start":1964.29,"end":1964.65},{"text":"a","start":1964.65,"end":1964.81},{"text":"position","start":1964.81,"end":1965.09},{"text":"domestically","start":1965.25,"end":1966.05},{"text":"and","start":1966.69,"end":1967.01},{"text":"only","start":1967.01,"end":1967.33},{"text":"later","start":1967.33,"end":1967.73},{"text":"does","start":1967.73,"end":1968.09},{"text":"another","start":1968.09,"end":1968.45},{"text":"state","start":1968.61,"end":1969.01},{"text":"realize","start":1969.01,"end":1969.73},{"text":"or","start":1970.13,"end":1970.53},{"text":"see","start":1970.53,"end":1970.89},{"text":"that","start":1970.89,"end":1971.25},{"text":"that","start":1972.29,"end":1972.65},{"text":"has","start":1972.65,"end":1973.01},{"text":"actually","start":1973.29,"end":1973.53},{"text":"a","start":1973.53,"end":1973.77},{"text":"cross","start":1973.77,"end":1974.05},{"text":"border","start":1974.05,"end":1974.49},{"text":"impact.","start":1975.61,"end":1976.01}]},{"text":"So now if the Protocol relies only on the idea of a shared legal framework, then there is a risk that early stage disagreements, precisely the ones that escalate into double taxation, fall outside the mechanism because they are not yet framed as disputes within a recognized structure.","start":1976.65,"end":1996.97,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"So","start":1976.65,"end":1976.93},{"text":"now","start":1976.93,"end":1977.13},{"text":"if","start":1977.13,"end":1977.33},{"text":"the","start":1977.33,"end":1977.49},{"text":"Protocol","start":1977.49,"end":1978.01},{"text":"relies","start":1978.01,"end":1978.41},{"text":"only","start":1978.41,"end":1978.69},{"text":"on","start":1978.69,"end":1978.93},{"text":"the","start":1978.93,"end":1979.09},{"text":"idea","start":1979.09,"end":1979.49},{"text":"of","start":1979.49,"end":1979.69},{"text":"a","start":1979.69,"end":1979.89},{"text":"shared","start":1979.89,"end":1980.29},{"text":"legal","start":1980.29,"end":1980.69},{"text":"framework,","start":1980.69,"end":1981.21},{"text":"then","start":1981.45,"end":1981.85},{"text":"there","start":1982.17,"end":1982.45},{"text":"is","start":1982.45,"end":1982.65},{"text":"a","start":1982.65,"end":1982.85},{"text":"risk","start":1982.85,"end":1983.13},{"text":"that","start":1984.09,"end":1984.45},{"text":"early","start":1984.45,"end":1984.81},{"text":"stage","start":1984.81,"end":1985.21},{"text":"disagreements,","start":1985.21,"end":1985.97},{"text":"precisely","start":1985.97,"end":1986.61},{"text":"the","start":1986.61,"end":1986.81},{"text":"ones","start":1986.81,"end":1987.21},{"text":"that","start":1987.21,"end":1987.49},{"text":"escalate","start":1987.49,"end":1988.21},{"text":"into","start":1988.21,"end":1988.57},{"text":"double","start":1988.57,"end":1989.049},{"text":"taxation,","start":1989.049,"end":1989.77},{"text":"fall","start":1990.25,"end":1990.65},{"text":"outside","start":1990.65,"end":1991.05},{"text":"the","start":1991.13,"end":1991.41},{"text":"mechanism","start":1991.41,"end":1992.01},{"text":"because","start":1992.17,"end":1992.49},{"text":"they","start":1992.49,"end":1992.69},{"text":"are","start":1992.69,"end":1992.85},{"text":"not","start":1992.85,"end":1993.05},{"text":"yet","start":1993.05,"end":1993.37},{"text":"framed","start":1993.37,"end":1993.93},{"text":"as","start":1993.93,"end":1994.17},{"text":"disputes","start":1994.17,"end":1994.81},{"text":"within","start":1994.89,"end":1995.29},{"text":"a","start":1995.29,"end":1995.57},{"text":"recognized","start":1995.57,"end":1996.29},{"text":"structure.","start":1996.29,"end":1996.97}]}]},{"sentences":[{"text":"So if a definition is going to be considered, it should therefore reflect how tax disputes actually emerge.","start":1997.61,"end":2004.67,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"So","start":1997.61,"end":1997.85},{"text":"if","start":1997.85,"end":1998.01},{"text":"a","start":1998.01,"end":1998.21},{"text":"definition","start":1998.21,"end":1998.81},{"text":"is","start":1998.81,"end":1999.17},{"text":"going","start":1999.17,"end":1999.41},{"text":"to","start":1999.41,"end":1999.57},{"text":"be","start":1999.57,"end":1999.85},{"text":"considered,","start":1999.85,"end":2000.57},{"text":"it","start":2000.83,"end":2000.95},{"text":"should","start":2000.95,"end":2001.15},{"text":"therefore","start":2001.15,"end":2001.51},{"text":"reflect","start":2001.51,"end":2001.99},{"text":"how","start":2001.99,"end":2002.31},{"text":"tax","start":2002.31,"end":2002.67},{"text":"disputes","start":2002.67,"end":2003.31},{"text":"actually","start":2003.39,"end":2003.79},{"text":"emerge.","start":2003.95,"end":2004.67}]},{"text":"Now, it should capture situations where the tax treatment that is adopted by one state creates a risk of double taxation, double non taxation or inconsistent allocation of taxing rights affecting another state.","start":2005.07,"end":2018.43,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"Now,","start":2005.07,"end":2005.35},{"text":"it","start":2005.35,"end":2005.51},{"text":"should","start":2005.51,"end":2005.71},{"text":"capture","start":2005.71,"end":2006.11},{"text":"situations","start":2006.11,"end":2006.87},{"text":"where","start":2006.87,"end":2007.07},{"text":"the","start":2007.07,"end":2007.27},{"text":"tax","start":2007.27,"end":2007.55},{"text":"treatment","start":2007.63,"end":2008.19},{"text":"that","start":2008.19,"end":2008.39},{"text":"is","start":2008.39,"end":2008.63},{"text":"adopted","start":2008.63,"end":2009.19},{"text":"by","start":2009.19,"end":2009.39},{"text":"one","start":2009.39,"end":2009.67},{"text":"state","start":2009.67,"end":2010.03},{"text":"creates","start":2010.43,"end":2011.07},{"text":"a","start":2011.07,"end":2011.27},{"text":"risk","start":2011.27,"end":2011.55},{"text":"of","start":2011.55,"end":2011.83},{"text":"double","start":2011.83,"end":2012.15},{"text":"taxation,","start":2012.15,"end":2012.83},{"text":"double","start":2012.91,"end":2013.35},{"text":"non","start":2013.35,"end":2013.63},{"text":"taxation","start":2013.63,"end":2014.27},{"text":"or","start":2014.51,"end":2014.87},{"text":"inconsistent","start":2014.87,"end":2015.71},{"text":"allocation","start":2015.71,"end":2016.27},{"text":"of","start":2016.27,"end":2016.47},{"text":"taxing","start":2016.47,"end":2016.949},{"text":"rights","start":2016.949,"end":2017.19},{"text":"affecting","start":2017.19,"end":2017.71},{"text":"another","start":2017.71,"end":2018.03},{"text":"state.","start":2018.03,"end":2018.43}]},{"text":"So that is the common thread across majority of disputes such as transfer pricing cases, permanent establishment disputes and even withholding tax disagreements.","start":2018.83,"end":2028.19,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"So","start":2018.83,"end":2019.11},{"text":"that","start":2019.11,"end":2019.27},{"text":"is","start":2019.27,"end":2019.47},{"text":"the","start":2019.47,"end":2019.67},{"text":"common","start":2019.67,"end":2019.99},{"text":"thread","start":2019.99,"end":2020.43},{"text":"across","start":2020.75,"end":2021.15},{"text":"majority","start":2021.39,"end":2021.99},{"text":"of","start":2021.99,"end":2022.19},{"text":"disputes","start":2022.19,"end":2022.71},{"text":"such","start":2022.71,"end":2022.95},{"text":"as","start":2022.95,"end":2023.15},{"text":"transfer","start":2023.15,"end":2023.59},{"text":"pricing","start":2023.59,"end":2024.03},{"text":"cases,","start":2024.03,"end":2024.35},{"text":"permanent","start":2024.59,"end":2025.11},{"text":"establishment","start":2025.11,"end":2025.71},{"text":"disputes","start":2025.71,"end":2026.15},{"text":"and","start":2026.15,"end":2026.31},{"text":"even","start":2026.31,"end":2026.59},{"text":"withholding","start":2026.59,"end":2027.19},{"text":"tax","start":2027.19,"end":2027.39},{"text":"disagreements.","start":2027.39,"end":2028.19}]},{"text":"So the definition does not need to be very long, but it should speak to the tax outcome, that is the conflicting taxation position rather than having procedural labels.","start":2028.96,"end":2039.6,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"So","start":2028.96,"end":2029.08},{"text":"the","start":2029.08,"end":2029.2},{"text":"definition","start":2029.2,"end":2029.72},{"text":"does","start":2029.72,"end":2030},{"text":"not","start":2030,"end":2030.2},{"text":"need","start":2030.2,"end":2030.4},{"text":"to","start":2030.4,"end":2030.56},{"text":"be","start":2030.56,"end":2030.72},{"text":"very","start":2030.72,"end":2031},{"text":"long,","start":2031,"end":2031.36},{"text":"but","start":2031.44,"end":2031.76},{"text":"it","start":2031.76,"end":2031.96},{"text":"should","start":2031.96,"end":2032.16},{"text":"speak","start":2032.16,"end":2032.44},{"text":"to","start":2032.44,"end":2032.6},{"text":"the","start":2032.6,"end":2032.76},{"text":"tax","start":2032.76,"end":2033.04},{"text":"outcome,","start":2033.28,"end":2034.08},{"text":"that","start":2034.48,"end":2034.76},{"text":"is","start":2034.76,"end":2034.96},{"text":"the","start":2034.96,"end":2035.2},{"text":"conflicting","start":2035.2,"end":2035.84},{"text":"taxation","start":2035.84,"end":2036.56},{"text":"position","start":2036.64,"end":2037.04},{"text":"rather","start":2037.28,"end":2037.68},{"text":"than","start":2037.68,"end":2038},{"text":"having","start":2038,"end":2038.36},{"text":"procedural","start":2038.36,"end":2039.04},{"text":"labels.","start":2039.04,"end":2039.6}]},{"text":"That's all.","start":2040.32,"end":2041,"topics":[],"words":[{"text":"That's","start":2040.32,"end":2040.76},{"text":"all.","start":2040.76,"end":2041}]}]},{"sentences":[{"text":"Thank you so much.","start":2041,"end":2041.76,"topics":[],"words":[{"text":"Thank","start":2041,"end":2041.28},{"text":"you","start":2041.28,"end":2041.4},{"text":"so","start":2041.4,"end":2041.52},{"text":"much.","start":2041.52,"end":2041.76}]}]}],"speaker":{"name":null,"affiliation":"Committee of Fiscal Studies","affiliation_full":"Committee of Fiscal Studies","group":null,"function":"Stakeholder"}},{"statement_number":13,"paragraphs":[{"sentences":[{"text":"Yeah. Saying that all is good.","start":2045.92,"end":2047.48,"topics":[],"words":[{"text":"Yeah.","start":2045.92,"end":2046.32},{"text":"Saying","start":2046.32,"end":2046.56},{"text":"that","start":2046.56,"end":2046.84},{"text":"all","start":2046.84,"end":2047.08},{"text":"is","start":2047.08,"end":2047.24},{"text":"good.","start":2047.24,"end":2047.48}]},{"text":"It's quite something.","start":2047.48,"end":2048.8,"topics":[],"words":[{"text":"It's","start":2047.48,"end":2047.92},{"text":"quite","start":2048.16,"end":2048.52},{"text":"something.","start":2048.52,"end":2048.8}]},{"text":"Thank you.","start":2048.88,"end":2049.52,"topics":[],"words":[{"text":"Thank","start":2048.88,"end":2049.24},{"text":"you.","start":2049.24,"end":2049.52}]},{"text":"We continue with the ICC.","start":2050.48,"end":2052.08,"topics":[],"words":[{"text":"We","start":2050.48,"end":2050.8},{"text":"continue","start":2050.8,"end":2051.12},{"text":"with","start":2051.12,"end":2051.4},{"text":"the","start":2051.4,"end":2051.6},{"text":"ICC.","start":2051.6,"end":2052.08}]}]},{"sentences":[{"text":"ICC, please.","start":2052.24,"end":2053.28,"topics":[],"words":[{"text":"ICC,","start":2052.24,"end":2052.8},{"text":"please.","start":2052.88,"end":2053.28}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":14,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. Khalid.","start":2055.61,"end":2056.61,"topics":[],"words":[{"text":"Thank","start":2055.61,"end":2055.77},{"text":"you,","start":2055.77,"end":2055.89},{"text":"Mr.","start":2055.89,"end":2056.17},{"text":"Khalid.","start":2056.17,"end":2056.61}]},{"text":"And since it's the first time that I take the floor in relation to this work stream, let me first congratulate you and Madam Kholid for the incredible work undertaken on this work stream together with the delegates that have been working hard in this area.","start":2056.61,"end":2069.53,"topics":[],"words":[{"text":"And","start":2056.61,"end":2056.77},{"text":"since","start":2056.77,"end":2056.97},{"text":"it's","start":2056.97,"end":2057.25},{"text":"the","start":2057.25,"end":2057.37},{"text":"first","start":2057.37,"end":2057.49},{"text":"time","start":2057.49,"end":2057.65},{"text":"that","start":2057.65,"end":2057.81},{"text":"I","start":2057.81,"end":2057.97},{"text":"take","start":2057.97,"end":2058.13},{"text":"the","start":2058.13,"end":2058.25},{"text":"floor","start":2058.25,"end":2058.45},{"text":"in","start":2058.45,"end":2058.61},{"text":"relation","start":2058.61,"end":2058.89},{"text":"to","start":2058.89,"end":2059.09},{"text":"this","start":2059.09,"end":2059.29},{"text":"work","start":2059.29,"end":2059.53},{"text":"stream,","start":2059.53,"end":2059.89},{"text":"let","start":2059.89,"end":2060.05},{"text":"me","start":2060.05,"end":2060.17},{"text":"first","start":2060.17,"end":2060.33},{"text":"congratulate","start":2060.33,"end":2061.01},{"text":"you","start":2061.01,"end":2061.25},{"text":"and","start":2061.25,"end":2061.49},{"text":"Madam","start":2061.49,"end":2061.85},{"text":"Kholid","start":2061.85,"end":2062.41},{"text":"for","start":2062.65,"end":2062.93},{"text":"the","start":2062.93,"end":2063.09},{"text":"incredible","start":2063.09,"end":2063.53},{"text":"work","start":2063.53,"end":2063.81},{"text":"undertaken","start":2063.81,"end":2064.41},{"text":"on","start":2064.41,"end":2064.73},{"text":"this","start":2064.73,"end":2065.01},{"text":"work","start":2065.01,"end":2065.17},{"text":"stream","start":2065.17,"end":2065.53},{"text":"together","start":2065.53,"end":2065.81},{"text":"with","start":2065.81,"end":2066.05},{"text":"the","start":2066.05,"end":2066.17},{"text":"delegates","start":2066.17,"end":2066.65},{"text":"that","start":2066.65,"end":2066.85},{"text":"have","start":2066.85,"end":2067.01},{"text":"been","start":2067.01,"end":2067.17},{"text":"working","start":2067.17,"end":2067.45},{"text":"hard","start":2067.45,"end":2067.85},{"text":"in","start":2068.81,"end":2069.09},{"text":"this","start":2069.09,"end":2069.25},{"text":"area.","start":2069.25,"end":2069.53}]},{"text":"So I will reserve the comments in relation to the prevention instruments, the dispute resolution instruments for the following questions.","start":2071.05,"end":2077.81,"topics":[],"words":[{"text":"So","start":2071.05,"end":2071.33},{"text":"I","start":2071.33,"end":2071.45},{"text":"will","start":2071.45,"end":2071.61},{"text":"reserve","start":2071.61,"end":2072.13},{"text":"the","start":2072.13,"end":2072.29},{"text":"comments","start":2072.29,"end":2072.53},{"text":"in","start":2072.53,"end":2072.77},{"text":"relation","start":2072.77,"end":2073.05},{"text":"to","start":2073.05,"end":2073.25},{"text":"the","start":2073.25,"end":2073.41},{"text":"prevention","start":2073.41,"end":2073.89},{"text":"instruments,","start":2073.89,"end":2074.41},{"text":"the","start":2074.81,"end":2075.09},{"text":"dispute","start":2075.09,"end":2075.49},{"text":"resolution","start":2075.49,"end":2075.93},{"text":"instruments","start":2075.93,"end":2076.37},{"text":"for","start":2076.37,"end":2076.61},{"text":"the","start":2076.61,"end":2076.85},{"text":"following","start":2076.85,"end":2077.21},{"text":"questions.","start":2077.21,"end":2077.81}]},{"text":"As I understand we are going from the list of questions that we're going to look at them in details afterwards.","start":2077.81,"end":2082.729,"topics":[],"words":[{"text":"As","start":2077.81,"end":2078.05},{"text":"I","start":2078.05,"end":2078.17},{"text":"understand","start":2078.17,"end":2078.41},{"text":"we","start":2078.57,"end":2078.81},{"text":"are","start":2078.81,"end":2078.89},{"text":"going","start":2078.89,"end":2079.05},{"text":"from","start":2079.05,"end":2079.25},{"text":"the","start":2079.25,"end":2079.45},{"text":"list","start":2079.45,"end":2079.65},{"text":"of","start":2079.65,"end":2079.77},{"text":"questions","start":2079.77,"end":2079.94},{"text":"that","start":2080.329,"end":2080.449},{"text":"we're","start":2080.449,"end":2080.729},{"text":"going","start":2080.729,"end":2080.849},{"text":"to","start":2080.849,"end":2081.009},{"text":"look","start":2081.009,"end":2081.169},{"text":"at","start":2081.169,"end":2081.329},{"text":"them","start":2081.329,"end":2081.529},{"text":"in","start":2081.529,"end":2081.729},{"text":"details","start":2081.729,"end":2082.169},{"text":"afterwards.","start":2082.169,"end":2082.729}]},{"text":"And I just like to reiterate that for business companies around the world, tax certainty is of really key value and of crucial importance, especially then when we look at foreign direct investment in countries.","start":2084.169,"end":2098.169,"topics":[],"words":[{"text":"And","start":2084.169,"end":2084.569},{"text":"I","start":2084.729,"end":2085.049},{"text":"just","start":2085.049,"end":2085.289},{"text":"like","start":2085.289,"end":2085.449},{"text":"to","start":2085.449,"end":2085.569},{"text":"reiterate","start":2085.569,"end":2086.129},{"text":"that","start":2086.129,"end":2086.289},{"text":"for","start":2086.289,"end":2086.569},{"text":"business","start":2086.569,"end":2086.969},{"text":"companies","start":2087.529,"end":2087.929},{"text":"around","start":2087.929,"end":2088.209},{"text":"the","start":2088.209,"end":2088.369},{"text":"world,","start":2088.369,"end":2088.569},{"text":"tax","start":2088.569,"end":2088.809},{"text":"certainty","start":2088.809,"end":2089.249},{"text":"is","start":2089.249,"end":2089.409},{"text":"of","start":2089.409,"end":2089.689},{"text":"really","start":2089.689,"end":2090.049},{"text":"key","start":2090.049,"end":2090.369},{"text":"value","start":2090.369,"end":2090.689},{"text":"and","start":2090.689,"end":2090.929},{"text":"of","start":2090.929,"end":2091.089},{"text":"crucial","start":2091.089,"end":2091.489},{"text":"importance,","start":2091.489,"end":2092.169},{"text":"especially","start":2092.729,"end":2093.129},{"text":"then","start":2093.209,"end":2093.529},{"text":"when","start":2093.529,"end":2093.729},{"text":"we","start":2093.729,"end":2093.889},{"text":"look","start":2093.889,"end":2094.049},{"text":"at","start":2094.049,"end":2094.329},{"text":"foreign","start":2094.649,"end":2095.049},{"text":"direct","start":2095.049,"end":2095.329},{"text":"investment","start":2095.329,"end":2095.689},{"text":"in","start":2096.889,"end":2097.289},{"text":"countries.","start":2097.769,"end":2098.169}]}]},{"sentences":[{"text":"Now in this short intervention, I just like to share with delegates in the room a little bit about what we have included in our written submission in relation to known treaty situations, hoping to offer some real life examples of what we gathered from our members globally.","start":2098.809,"end":2116.95,"topics":[],"words":[{"text":"Now","start":2098.809,"end":2099.209},{"text":"in","start":2099.209,"end":2099.529},{"text":"this","start":2099.529,"end":2099.769},{"text":"short","start":2099.769,"end":2100.009},{"text":"intervention,","start":2100.009,"end":2100.689},{"text":"I","start":2100.689,"end":2100.969},{"text":"just","start":2100.969,"end":2101.209},{"text":"like","start":2101.209,"end":2101.409},{"text":"to","start":2101.409,"end":2101.689},{"text":"share","start":2101.769,"end":2102.169},{"text":"with","start":2103.129,"end":2103.449},{"text":"delegates","start":2103.449,"end":2103.929},{"text":"in","start":2103.929,"end":2104.129},{"text":"the","start":2104.129,"end":2104.289},{"text":"room","start":2104.289,"end":2104.569},{"text":"a","start":2104.809,"end":2105.049},{"text":"little","start":2105.049,"end":2105.209},{"text":"bit","start":2105.209,"end":2105.409},{"text":"about","start":2105.409,"end":2105.689},{"text":"what","start":2106.23,"end":2106.47},{"text":"we","start":2106.55,"end":2106.83},{"text":"have","start":2106.83,"end":2106.99},{"text":"included","start":2106.99,"end":2107.35},{"text":"in","start":2107.35,"end":2107.47},{"text":"our","start":2107.47,"end":2107.67},{"text":"written","start":2107.67,"end":2108.11},{"text":"submission","start":2108.11,"end":2108.51},{"text":"in","start":2108.51,"end":2108.75},{"text":"relation","start":2108.75,"end":2109.11},{"text":"to","start":2109.11,"end":2109.43},{"text":"known","start":2109.67,"end":2109.99},{"text":"treaty","start":2109.99,"end":2110.43},{"text":"situations,","start":2110.43,"end":2111.11},{"text":"hoping","start":2111.43,"end":2111.87},{"text":"to","start":2111.87,"end":2112.03},{"text":"offer","start":2112.03,"end":2112.31},{"text":"some","start":2112.31,"end":2112.71},{"text":"real","start":2112.79,"end":2113.11},{"text":"life","start":2113.11,"end":2113.35},{"text":"examples","start":2113.35,"end":2113.91},{"text":"of","start":2113.91,"end":2114.19},{"text":"what","start":2114.19,"end":2114.35},{"text":"we","start":2114.35,"end":2114.51},{"text":"gathered","start":2114.51,"end":2115.11},{"text":"from","start":2115.35,"end":2115.67},{"text":"our","start":2115.67,"end":2115.95},{"text":"members","start":2115.95,"end":2116.31},{"text":"globally.","start":2116.31,"end":2116.95}]},{"text":"So ICC members from across the globe have different experience with cross border tax disputes that arise in a non treaty situation.","start":2117.35,"end":2123.91,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"So","start":2117.35,"end":2117.63},{"text":"ICC","start":2117.63,"end":2117.99},{"text":"members","start":2118.07,"end":2118.39},{"text":"from","start":2118.39,"end":2118.59},{"text":"across","start":2118.59,"end":2118.79},{"text":"the","start":2118.79,"end":2118.99},{"text":"globe","start":2118.99,"end":2119.27},{"text":"have","start":2119.27,"end":2119.47},{"text":"different","start":2119.47,"end":2119.75},{"text":"experience","start":2119.75,"end":2120.15},{"text":"with","start":2120.39,"end":2120.71},{"text":"cross","start":2120.71,"end":2120.99},{"text":"border","start":2120.99,"end":2121.27},{"text":"tax","start":2121.27,"end":2121.51},{"text":"disputes","start":2121.51,"end":2122.029},{"text":"that","start":2122.029,"end":2122.27},{"text":"arise","start":2122.27,"end":2122.63},{"text":"in","start":2122.63,"end":2122.83},{"text":"a","start":2122.83,"end":2122.95},{"text":"non","start":2122.95,"end":2123.11},{"text":"treaty","start":2123.11,"end":2123.47},{"text":"situation.","start":2123.47,"end":2123.91}]},{"text":"Some members have highlighted that in their experience these are cases related to permanent establishment issue, like permanent establishment characterization triggered by short term or preparatory activ activities or TP issues like relating to different definition or principles and the case of TP adjustments on a flow between two countries with the lack of treaty or TP adjustment based on limited or non comparable data.","start":2124.71,"end":2148.5,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."},{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"Some","start":2124.71,"end":2124.99},{"text":"members","start":2124.99,"end":2125.23},{"text":"have","start":2125.23,"end":2125.47},{"text":"highlighted","start":2125.47,"end":2125.91},{"text":"that","start":2125.91,"end":2126.03},{"text":"in","start":2126.03,"end":2126.19},{"text":"their","start":2126.19,"end":2126.35},{"text":"experience","start":2126.35,"end":2126.63},{"text":"these","start":2126.79,"end":2127.11},{"text":"are","start":2127.11,"end":2127.35},{"text":"cases","start":2127.35,"end":2127.67},{"text":"related","start":2128.23,"end":2128.59},{"text":"to","start":2128.59,"end":2128.83},{"text":"permanent","start":2128.83,"end":2129.19},{"text":"establishment","start":2129.19,"end":2129.83},{"text":"issue,","start":2129.83,"end":2130.15},{"text":"like","start":2131.19,"end":2131.51},{"text":"permanent","start":2131.51,"end":2132.07},{"text":"establishment","start":2132.07,"end":2132.71},{"text":"characterization","start":2132.71,"end":2133.43},{"text":"triggered","start":2133.59,"end":2134.07},{"text":"by","start":2134.07,"end":2134.19},{"text":"short","start":2134.19,"end":2134.39},{"text":"term","start":2134.39,"end":2134.63},{"text":"or","start":2134.63,"end":2134.83},{"text":"preparatory","start":2134.83,"end":2135.23},{"text":"activ","start":2135.23,"end":2135.47},{"text":"activities","start":2135.54,"end":2135.86},{"text":"or","start":2135.86,"end":2136.06},{"text":"TP","start":2136.06,"end":2136.38},{"text":"issues","start":2136.38,"end":2136.74},{"text":"like","start":2138.42,"end":2138.74},{"text":"relating","start":2138.74,"end":2139.06},{"text":"to","start":2139.06,"end":2139.22},{"text":"different","start":2139.22,"end":2139.46},{"text":"definition","start":2139.54,"end":2140.14},{"text":"or","start":2140.14,"end":2140.42},{"text":"principles","start":2140.42,"end":2141.02},{"text":"and","start":2141.02,"end":2141.26},{"text":"the","start":2141.26,"end":2141.38},{"text":"case","start":2141.38,"end":2141.5},{"text":"of","start":2141.5,"end":2141.62},{"text":"TP","start":2141.62,"end":2141.94},{"text":"adjustments","start":2141.94,"end":2142.5},{"text":"on","start":2142.5,"end":2142.7},{"text":"a","start":2142.7,"end":2142.82},{"text":"flow","start":2142.82,"end":2143.06},{"text":"between","start":2143.06,"end":2143.26},{"text":"two","start":2143.26,"end":2143.5},{"text":"countries","start":2143.5,"end":2143.86},{"text":"with","start":2143.86,"end":2144.14},{"text":"the","start":2144.14,"end":2144.26},{"text":"lack","start":2144.26,"end":2144.42},{"text":"of","start":2144.42,"end":2144.54},{"text":"treaty","start":2144.54,"end":2145.06},{"text":"or","start":2145.14,"end":2145.42},{"text":"TP","start":2145.42,"end":2145.7},{"text":"adjustment","start":2145.7,"end":2146.18},{"text":"based","start":2146.18,"end":2146.38},{"text":"on","start":2146.38,"end":2146.54},{"text":"limited","start":2146.54,"end":2146.98},{"text":"or","start":2147.22,"end":2147.54},{"text":"non","start":2147.54,"end":2147.74},{"text":"comparable","start":2147.74,"end":2148.18},{"text":"data.","start":2148.18,"end":2148.5}]},{"text":"They've also experienced disputes in non treaty situation arising from broad assertions of source taxation on technical and digital services.","start":2148.9,"end":2155.14,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"They've","start":2148.9,"end":2149.3},{"text":"also","start":2149.3,"end":2149.46},{"text":"experienced","start":2149.46,"end":2149.86},{"text":"disputes","start":2149.86,"end":2150.14},{"text":"in","start":2150.14,"end":2150.26},{"text":"non","start":2150.26,"end":2150.38},{"text":"treaty","start":2150.38,"end":2150.74},{"text":"situation","start":2150.74,"end":2151.1},{"text":"arising","start":2151.1,"end":2151.579},{"text":"from","start":2151.579,"end":2151.82},{"text":"broad","start":2151.82,"end":2152.06},{"text":"assertions","start":2152.06,"end":2152.62},{"text":"of","start":2152.62,"end":2152.78},{"text":"source","start":2152.78,"end":2153.02},{"text":"taxation","start":2153.02,"end":2153.58},{"text":"on","start":2153.58,"end":2153.82},{"text":"technical","start":2153.82,"end":2154.18},{"text":"and","start":2154.18,"end":2154.38},{"text":"digital","start":2154.38,"end":2154.66},{"text":"services.","start":2154.74,"end":2155.14}]},{"text":"This friction often combined with documentary denials of foreign tax credits by the residence countries and with gross basis levies that compound the burden.","start":2156.02,"end":2163.77,"topics":[],"words":[{"text":"This","start":2156.02,"end":2156.34},{"text":"friction","start":2156.34,"end":2156.82},{"text":"often","start":2156.82,"end":2157.1},{"text":"combined","start":2157.1,"end":2157.5},{"text":"with","start":2157.5,"end":2157.66},{"text":"documentary","start":2157.66,"end":2158.38},{"text":"denials","start":2158.38,"end":2158.98},{"text":"of","start":2158.98,"end":2159.1},{"text":"foreign","start":2159.1,"end":2159.34},{"text":"tax","start":2159.34,"end":2159.58},{"text":"credits","start":2159.58,"end":2160.02},{"text":"by","start":2160.02,"end":2160.18},{"text":"the","start":2160.18,"end":2160.3},{"text":"residence","start":2160.3,"end":2160.66},{"text":"countries","start":2160.66,"end":2160.98},{"text":"and","start":2161.21,"end":2161.33},{"text":"with","start":2161.33,"end":2161.49},{"text":"gross","start":2161.49,"end":2161.73},{"text":"basis","start":2161.73,"end":2162.09},{"text":"levies","start":2162.09,"end":2162.49},{"text":"that","start":2162.49,"end":2162.73},{"text":"compound","start":2162.73,"end":2163.13},{"text":"the","start":2163.13,"end":2163.33},{"text":"burden.","start":2163.33,"end":2163.77}]}]},{"sentences":[{"text":"Resolution in practice tends to rely on administrative appeal, ad hoc authority to authority outreach, domestic legislation that is low and costly.","start":2164.25,"end":2171.85,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"Resolution","start":2164.25,"end":2164.89},{"text":"in","start":2165.21,"end":2165.45},{"text":"practice","start":2165.45,"end":2165.85},{"text":"tends","start":2165.85,"end":2166.13},{"text":"to","start":2166.13,"end":2166.25},{"text":"rely","start":2166.25,"end":2166.49},{"text":"on","start":2166.49,"end":2166.61},{"text":"administrative","start":2166.61,"end":2167.25},{"text":"appeal,","start":2167.25,"end":2167.61},{"text":"ad","start":2167.61,"end":2167.93},{"text":"hoc","start":2167.93,"end":2168.13},{"text":"authority","start":2168.13,"end":2168.49},{"text":"to","start":2168.49,"end":2168.61},{"text":"authority","start":2168.61,"end":2168.97},{"text":"outreach,","start":2168.97,"end":2169.57},{"text":"domestic","start":2169.57,"end":2170.13},{"text":"legislation","start":2170.13,"end":2170.57},{"text":"that","start":2170.57,"end":2170.77},{"text":"is","start":2170.77,"end":2170.93},{"text":"low","start":2170.93,"end":2171.13},{"text":"and","start":2171.13,"end":2171.33},{"text":"costly.","start":2171.33,"end":2171.85}]},{"text":"As a consequence, taxpayer resort to restructuring future business transactions through treaty covert routes rather than obtaining relief on the disputes at hand beyond this scenario, serious concerns arise also from cases where a treaty exists but a tax authority frames the adjustments under domestic law provision outside the scope of treaty provisions, thus preventing recourse to tax treaty relief.","start":2172.25,"end":2194.67,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."},{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"As","start":2172.25,"end":2172.53},{"text":"a","start":2172.53,"end":2172.65},{"text":"consequence,","start":2172.65,"end":2173.13},{"text":"taxpayer","start":2173.13,"end":2173.65},{"text":"resort","start":2173.65,"end":2173.97},{"text":"to","start":2173.97,"end":2174.13},{"text":"restructuring","start":2174.13,"end":2174.65},{"text":"future","start":2174.65,"end":2175.01},{"text":"business","start":2175.01,"end":2175.33},{"text":"transactions","start":2175.33,"end":2176.01},{"text":"through","start":2176.01,"end":2176.21},{"text":"treaty","start":2176.21,"end":2176.53},{"text":"covert","start":2176.53,"end":2176.89},{"text":"routes","start":2176.89,"end":2177.21},{"text":"rather","start":2177.69,"end":2178.05},{"text":"than","start":2178.05,"end":2178.21},{"text":"obtaining","start":2178.21,"end":2178.61},{"text":"relief","start":2178.61,"end":2178.93},{"text":"on","start":2178.93,"end":2179.09},{"text":"the","start":2179.09,"end":2179.25},{"text":"disputes","start":2179.25,"end":2179.65},{"text":"at","start":2179.65,"end":2179.85},{"text":"hand","start":2179.85,"end":2180.17},{"text":"beyond","start":2181.13,"end":2181.53},{"text":"this","start":2181.53,"end":2181.73},{"text":"scenario,","start":2181.73,"end":2182.05},{"text":"serious","start":2182.05,"end":2182.41},{"text":"concerns","start":2182.41,"end":2182.85},{"text":"arise","start":2182.85,"end":2183.17},{"text":"also","start":2183.17,"end":2183.37},{"text":"from","start":2183.37,"end":2183.61},{"text":"cases","start":2183.61,"end":2183.85},{"text":"where","start":2183.85,"end":2184.05},{"text":"a","start":2184.05,"end":2184.17},{"text":"treaty","start":2184.17,"end":2184.45},{"text":"exists","start":2184.45,"end":2184.89},{"text":"but","start":2185.13,"end":2185.41},{"text":"a","start":2185.41,"end":2185.53},{"text":"tax","start":2185.53,"end":2185.69},{"text":"authority","start":2185.69,"end":2186.13},{"text":"frames","start":2186.13,"end":2186.37},{"text":"the","start":2186.37,"end":2186.53},{"text":"adjustments","start":2186.53,"end":2186.92},{"text":"under","start":2187.23,"end":2187.39},{"text":"domestic","start":2187.39,"end":2187.91},{"text":"law","start":2187.91,"end":2188.11},{"text":"provision","start":2188.11,"end":2188.59},{"text":"outside","start":2188.59,"end":2188.95},{"text":"the","start":2188.95,"end":2189.19},{"text":"scope","start":2189.19,"end":2189.47},{"text":"of","start":2189.47,"end":2189.59},{"text":"treaty","start":2189.59,"end":2189.99},{"text":"provisions,","start":2189.99,"end":2190.59},{"text":"thus","start":2191.15,"end":2191.51},{"text":"preventing","start":2191.51,"end":2191.95},{"text":"recourse","start":2191.95,"end":2192.51},{"text":"to","start":2193.07,"end":2193.47},{"text":"tax","start":2193.55,"end":2193.91},{"text":"treaty","start":2193.91,"end":2194.27},{"text":"relief.","start":2194.27,"end":2194.67}]},{"text":"Treaty relief through mutual agreement procedure is not available for domestic law adjustments outside the scope of the treaty, and examples include the non deductibility of any expense under domestic law or adjustment under certain anti abuse provision.","start":2194.83,"end":2208.43,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."},{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"Treaty","start":2194.83,"end":2195.27},{"text":"relief","start":2195.27,"end":2195.67},{"text":"through","start":2195.67,"end":2195.95},{"text":"mutual","start":2195.95,"end":2196.31},{"text":"agreement","start":2196.31,"end":2196.71},{"text":"procedure","start":2196.71,"end":2197.23},{"text":"is","start":2197.55,"end":2197.83},{"text":"not","start":2197.83,"end":2197.99},{"text":"available","start":2197.99,"end":2198.23},{"text":"for","start":2198.23,"end":2198.47},{"text":"domestic","start":2198.47,"end":2198.91},{"text":"law","start":2198.91,"end":2199.11},{"text":"adjustments","start":2199.11,"end":2199.59},{"text":"outside","start":2199.59,"end":2199.91},{"text":"the","start":2199.91,"end":2200.11},{"text":"scope","start":2200.11,"end":2200.35},{"text":"of","start":2200.35,"end":2200.43},{"text":"the","start":2200.43,"end":2200.55},{"text":"treaty,","start":2200.55,"end":2200.99},{"text":"and","start":2200.99,"end":2201.27},{"text":"examples","start":2201.27,"end":2201.71},{"text":"include","start":2201.71,"end":2201.99},{"text":"the","start":2201.99,"end":2202.23},{"text":"non","start":2202.23,"end":2202.51},{"text":"deductibility","start":2202.59,"end":2203.39},{"text":"of","start":2203.55,"end":2203.83},{"text":"any","start":2203.83,"end":2204.03},{"text":"expense","start":2204.03,"end":2204.47},{"text":"under","start":2204.47,"end":2204.75},{"text":"domestic","start":2204.75,"end":2205.23},{"text":"law","start":2205.23,"end":2205.55},{"text":"or","start":2205.63,"end":2205.95},{"text":"adjustment","start":2205.95,"end":2206.55},{"text":"under","start":2206.55,"end":2206.87},{"text":"certain","start":2206.87,"end":2207.19},{"text":"anti","start":2207.19,"end":2207.51},{"text":"abuse","start":2207.51,"end":2207.95},{"text":"provision.","start":2207.95,"end":2208.43}]},{"text":"A tax authority often asks this question regarding how to make an adjustment, such as in cases whether to make an adjustment on TP grounds or to make the same adjustment through a different mechanism not eligible for relief.","start":2208.83,"end":2222.42,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."},{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"A","start":2208.83,"end":2209.11},{"text":"tax","start":2209.11,"end":2209.35},{"text":"authority","start":2209.35,"end":2209.91},{"text":"often","start":2209.91,"end":2210.19},{"text":"asks","start":2210.19,"end":2210.47},{"text":"this","start":2210.47,"end":2210.63},{"text":"question","start":2210.63,"end":2210.91},{"text":"regarding","start":2210.99,"end":2211.43},{"text":"how","start":2211.43,"end":2211.67},{"text":"to","start":2211.67,"end":2211.83},{"text":"make","start":2211.83,"end":2211.95},{"text":"an","start":2211.95,"end":2212.07},{"text":"adjustment,","start":2212.07,"end":2212.59},{"text":"such","start":2213.7,"end":2213.82},{"text":"as","start":2213.82,"end":2213.98},{"text":"in","start":2213.98,"end":2214.14},{"text":"cases","start":2214.14,"end":2214.34},{"text":"whether","start":2214.34,"end":2214.66},{"text":"to","start":2214.66,"end":2214.9},{"text":"make","start":2214.9,"end":2215.02},{"text":"an","start":2215.02,"end":2215.18},{"text":"adjustment","start":2215.18,"end":2215.58},{"text":"on","start":2215.58,"end":2215.78},{"text":"TP","start":2215.78,"end":2216.14},{"text":"grounds","start":2216.14,"end":2216.74},{"text":"or","start":2217.22,"end":2217.54},{"text":"to","start":2217.54,"end":2217.74},{"text":"make","start":2217.74,"end":2217.94},{"text":"the","start":2217.94,"end":2218.14},{"text":"same","start":2218.14,"end":2218.3},{"text":"adjustment","start":2218.3,"end":2218.86},{"text":"through","start":2218.86,"end":2219.1},{"text":"a","start":2219.1,"end":2219.22},{"text":"different","start":2219.22,"end":2219.46},{"text":"mechanism","start":2219.46,"end":2220.1},{"text":"not","start":2220.98,"end":2221.3},{"text":"eligible","start":2221.3,"end":2221.78},{"text":"for","start":2221.78,"end":2221.98},{"text":"relief.","start":2221.98,"end":2222.42}]},{"text":"Members have experiences with some tax authorities indicating a readiness to make adjustments in a way that forecloses relief or to increase adjustments unless the taxpayer agrees to forget seeking it and then the anti abuse adjustments are a particular problem in this context.","start":2222.82,"end":2238.58,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"Members","start":2222.82,"end":2223.18},{"text":"have","start":2223.18,"end":2223.42},{"text":"experiences","start":2223.42,"end":2223.9},{"text":"with","start":2223.9,"end":2224.18},{"text":"some","start":2224.34,"end":2224.62},{"text":"tax","start":2224.62,"end":2224.86},{"text":"authorities","start":2224.86,"end":2225.46},{"text":"indicating","start":2225.46,"end":2226.06},{"text":"a","start":2226.06,"end":2226.42},{"text":"readiness","start":2226.66,"end":2227.14},{"text":"to","start":2227.14,"end":2227.34},{"text":"make","start":2227.34,"end":2227.5},{"text":"adjustments","start":2227.5,"end":2228.06},{"text":"in","start":2228.06,"end":2228.3},{"text":"a","start":2228.3,"end":2228.42},{"text":"way","start":2228.42,"end":2228.54},{"text":"that","start":2228.54,"end":2228.78},{"text":"forecloses","start":2228.78,"end":2229.5},{"text":"relief","start":2229.5,"end":2229.94},{"text":"or","start":2230.42,"end":2230.7},{"text":"to","start":2230.7,"end":2230.82},{"text":"increase","start":2230.82,"end":2231.02},{"text":"adjustments","start":2231.02,"end":2231.66},{"text":"unless","start":2231.66,"end":2232.02},{"text":"the","start":2232.02,"end":2232.22},{"text":"taxpayer","start":2232.22,"end":2232.74},{"text":"agrees","start":2232.74,"end":2232.98},{"text":"to","start":2232.98,"end":2233.1},{"text":"forget","start":2233.1,"end":2233.54},{"text":"seeking","start":2233.7,"end":2234.22},{"text":"it","start":2234.22,"end":2234.5},{"text":"and","start":2234.98,"end":2235.26},{"text":"then","start":2235.26,"end":2235.42},{"text":"the","start":2235.42,"end":2235.58},{"text":"anti","start":2235.58,"end":2235.86},{"text":"abuse","start":2235.86,"end":2236.18},{"text":"adjustments","start":2236.18,"end":2236.54},{"text":"are","start":2236.54,"end":2236.7},{"text":"a","start":2236.7,"end":2236.86},{"text":"particular","start":2236.86,"end":2237.14},{"text":"problem","start":2237.22,"end":2237.62},{"text":"in","start":2237.78,"end":2238.06},{"text":"this","start":2238.06,"end":2238.22},{"text":"context.","start":2238.22,"end":2238.58}]}]},{"sentences":[{"text":"So I hope these examples can better inform the conversations in the work streams and of course those are available in written form in the Submission on this final Note.","start":2239.29,"end":2249.09,"topics":[],"words":[{"text":"So","start":2239.29,"end":2239.37},{"text":"I","start":2239.37,"end":2239.49},{"text":"hope","start":2239.49,"end":2239.69},{"text":"these","start":2239.69,"end":2239.89},{"text":"examples","start":2239.89,"end":2240.37},{"text":"can","start":2240.37,"end":2240.73},{"text":"better","start":2240.81,"end":2241.17},{"text":"inform","start":2241.17,"end":2241.53},{"text":"the","start":2241.77,"end":2242.05},{"text":"conversations","start":2242.05,"end":2242.57},{"text":"in","start":2242.73,"end":2242.97},{"text":"the","start":2242.97,"end":2243.05},{"text":"work","start":2243.05,"end":2243.21},{"text":"streams","start":2243.21,"end":2243.61},{"text":"and","start":2243.61,"end":2243.73},{"text":"of","start":2243.73,"end":2243.89},{"text":"course","start":2243.89,"end":2244.17},{"text":"those","start":2244.25,"end":2244.57},{"text":"are","start":2244.57,"end":2244.73},{"text":"available","start":2244.73,"end":2244.93},{"text":"in","start":2244.93,"end":2245.17},{"text":"written","start":2245.17,"end":2245.53},{"text":"form","start":2245.53,"end":2245.85},{"text":"in","start":2246.09,"end":2246.33},{"text":"the","start":2246.33,"end":2246.45},{"text":"Submission","start":2246.45,"end":2247.05},{"text":"on","start":2248.01,"end":2248.25},{"text":"this","start":2248.25,"end":2248.49},{"text":"final","start":2248.49,"end":2248.81},{"text":"Note.","start":2248.81,"end":2249.09}]},{"text":"Just to say that we also appreciated the fact that the colleagues have reflected some of the issues that we raised in the written Submission in the Concept Note that was particularly nice and welcome to see.","start":2249.09,"end":2262.57,"topics":[],"words":[{"text":"Just","start":2249.09,"end":2249.25},{"text":"to","start":2249.25,"end":2249.41},{"text":"say","start":2249.41,"end":2249.57},{"text":"that","start":2249.57,"end":2249.77},{"text":"we","start":2249.77,"end":2249.97},{"text":"also","start":2249.97,"end":2250.17},{"text":"appreciated","start":2250.17,"end":2250.73},{"text":"the","start":2250.73,"end":2250.89},{"text":"fact","start":2250.89,"end":2251.01},{"text":"that","start":2251.01,"end":2251.17},{"text":"the","start":2251.17,"end":2251.33},{"text":"colleagues","start":2251.33,"end":2251.85},{"text":"have","start":2251.85,"end":2252.17},{"text":"reflected","start":2252.49,"end":2253.25},{"text":"some","start":2253.25,"end":2253.49},{"text":"of","start":2253.49,"end":2253.77},{"text":"the","start":2254.73,"end":2255.01},{"text":"issues","start":2255.01,"end":2255.25},{"text":"that","start":2255.25,"end":2255.45},{"text":"we","start":2255.45,"end":2255.57},{"text":"raised","start":2255.57,"end":2255.77},{"text":"in","start":2255.77,"end":2255.85},{"text":"the","start":2255.85,"end":2255.97},{"text":"written","start":2255.97,"end":2256.29},{"text":"Submission","start":2256.29,"end":2256.73},{"text":"in","start":2256.97,"end":2257.21},{"text":"the","start":2257.21,"end":2257.33},{"text":"Concept","start":2257.33,"end":2257.69},{"text":"Note","start":2257.69,"end":2257.97},{"text":"that","start":2257.97,"end":2258.13},{"text":"was","start":2258.13,"end":2258.33},{"text":"particularly","start":2258.33,"end":2258.97},{"text":"nice","start":2259.37,"end":2259.81},{"text":"and","start":2259.81,"end":2260.17},{"text":"welcome","start":2261.61,"end":2262.13},{"text":"to","start":2262.13,"end":2262.29},{"text":"see.","start":2262.29,"end":2262.57}]}]}],"speaker":{"name":null,"affiliation":"ICC","affiliation_full":"ICC","group":null,"function":"Stakeholder"}},{"statement_number":15,"paragraphs":[{"sentences":[{"text":"Thank you, thank you icc.","start":2262.89,"end":2267.94,"topics":[],"words":[{"text":"Thank","start":2262.89,"end":2263.25},{"text":"you,","start":2263.25,"end":2263.53},{"text":"thank","start":2266.98,"end":2267.18},{"text":"you","start":2267.18,"end":2267.38},{"text":"icc.","start":2267.38,"end":2267.94}]},{"text":"We give the floor now to Nigeria.","start":2268.02,"end":2270.5,"topics":[],"words":[{"text":"We","start":2268.02,"end":2268.3},{"text":"give","start":2268.3,"end":2268.5},{"text":"the","start":2268.5,"end":2268.7},{"text":"floor","start":2268.7,"end":2268.98},{"text":"now","start":2268.98,"end":2269.3},{"text":"to","start":2269.3,"end":2269.66},{"text":"Nigeria.","start":2269.66,"end":2270.5}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":16,"paragraphs":[{"sentences":[{"text":"Thank you Chair.","start":2273.14,"end":2273.94,"topics":[],"words":[{"text":"Thank","start":2273.14,"end":2273.46},{"text":"you","start":2273.46,"end":2273.62},{"text":"Chair.","start":2273.62,"end":2273.94}]},{"text":"I'm presenting on behalf of the Africa Group just providing some clarification on our comments made yesterday on the non treaty situation.","start":2275.14,"end":2283.46,"topics":[],"words":[{"text":"I'm","start":2275.14,"end":2275.5},{"text":"presenting","start":2275.5,"end":2276.06},{"text":"on","start":2276.06,"end":2276.3},{"text":"behalf","start":2276.3,"end":2276.54},{"text":"of","start":2276.54,"end":2276.66},{"text":"the","start":2276.66,"end":2276.78},{"text":"Africa","start":2276.78,"end":2277.06},{"text":"Group","start":2277.22,"end":2277.62},{"text":"just","start":2278.18,"end":2278.58},{"text":"providing","start":2278.66,"end":2279.22},{"text":"some","start":2279.22,"end":2279.5},{"text":"clarification","start":2279.5,"end":2280.14},{"text":"on","start":2280.14,"end":2280.379},{"text":"our","start":2280.379,"end":2280.58},{"text":"comments","start":2280.58,"end":2280.86},{"text":"made","start":2280.86,"end":2281.22},{"text":"yesterday","start":2281.38,"end":2281.86},{"text":"on","start":2281.86,"end":2282.06},{"text":"the","start":2282.06,"end":2282.22},{"text":"non","start":2282.22,"end":2282.46},{"text":"treaty","start":2282.46,"end":2283.02},{"text":"situation.","start":2283.02,"end":2283.46}]},{"text":"For the Africa Group, the term non treaty situation refers to circumstances where no bilateral double tap tax treaty agreement exists between the jurisdictions concerned or where one or both jurisdictions are not parties to the Framework Convention or its Protocols.","start":2283.94,"end":2301.68,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"For","start":2283.94,"end":2284.22},{"text":"the","start":2284.22,"end":2284.5},{"text":"Africa","start":2284.58,"end":2284.94},{"text":"Group,","start":2284.94,"end":2285.22},{"text":"the","start":2285.22,"end":2285.42},{"text":"term","start":2285.42,"end":2285.62},{"text":"non","start":2285.62,"end":2285.86},{"text":"treaty","start":2285.86,"end":2286.3},{"text":"situation","start":2286.3,"end":2286.74},{"text":"refers","start":2286.82,"end":2287.38},{"text":"to","start":2287.38,"end":2287.66},{"text":"circumstances","start":2287.66,"end":2288.42},{"text":"where","start":2288.9,"end":2289.26},{"text":"no","start":2289.26,"end":2289.54},{"text":"bilateral","start":2289.54,"end":2290.26},{"text":"double","start":2290.26,"end":2290.58},{"text":"tap","start":2290.58,"end":2290.81},{"text":"tax","start":2290.96,"end":2291.12},{"text":"treaty","start":2291.12,"end":2291.48},{"text":"agreement","start":2291.48,"end":2292},{"text":"exists","start":2292,"end":2292.44},{"text":"between","start":2292.44,"end":2292.76},{"text":"the","start":2292.76,"end":2293},{"text":"jurisdictions","start":2293,"end":2293.68},{"text":"concerned","start":2293.68,"end":2294.4},{"text":"or","start":2294.8,"end":2295.12},{"text":"where","start":2295.12,"end":2295.44},{"text":"one","start":2295.68,"end":2296.08},{"text":"or","start":2296.08,"end":2296.4},{"text":"both","start":2296.4,"end":2296.68},{"text":"jurisdictions","start":2296.68,"end":2297.48},{"text":"are","start":2297.48,"end":2297.72},{"text":"not","start":2297.72,"end":2297.96},{"text":"parties","start":2297.96,"end":2298.4},{"text":"to","start":2298.4,"end":2298.56},{"text":"the","start":2298.56,"end":2298.76},{"text":"Framework","start":2298.76,"end":2299.24},{"text":"Convention","start":2299.24,"end":2300},{"text":"or","start":2300.08,"end":2300.48},{"text":"its","start":2300.48,"end":2300.84},{"text":"Protocols.","start":2300.84,"end":2301.68}]},{"text":"In such cases, there is no common legal instrument governing the interpretation or application of cross border tax rules between the States involved.","start":2301.92,"end":2310.72,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"In","start":2301.92,"end":2302.24},{"text":"such","start":2302.24,"end":2302.52},{"text":"cases,","start":2302.52,"end":2302.88},{"text":"there","start":2303.04,"end":2303.36},{"text":"is","start":2303.36,"end":2303.6},{"text":"no","start":2303.6,"end":2303.84},{"text":"common","start":2303.84,"end":2304.24},{"text":"legal","start":2304.24,"end":2304.6},{"text":"instrument","start":2304.6,"end":2305},{"text":"governing","start":2305,"end":2305.44},{"text":"the","start":2305.44,"end":2305.56},{"text":"interpretation","start":2305.56,"end":2306.32},{"text":"or","start":2306.48,"end":2306.84},{"text":"application","start":2306.84,"end":2307.44},{"text":"of","start":2307.44,"end":2307.68},{"text":"cross","start":2307.68,"end":2307.96},{"text":"border","start":2307.96,"end":2308.32},{"text":"tax","start":2308.32,"end":2308.6},{"text":"rules","start":2308.6,"end":2309},{"text":"between","start":2309,"end":2309.36},{"text":"the","start":2309.52,"end":2309.8},{"text":"States","start":2309.8,"end":2310.08},{"text":"involved.","start":2310.08,"end":2310.72}]},{"text":"So, for instance, where both States are parties to Protocol one, that protocol itself itself establishes a shared legal basis for addressing disputes arising from the application of its provisions.","start":2311.36,"end":2323.47,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"So,","start":2311.36,"end":2311.64},{"text":"for","start":2311.64,"end":2311.8},{"text":"instance,","start":2311.8,"end":2312.32},{"text":"where","start":2312.48,"end":2312.8},{"text":"both","start":2312.8,"end":2313.08},{"text":"States","start":2313.08,"end":2313.4},{"text":"are","start":2313.4,"end":2313.68},{"text":"parties","start":2313.68,"end":2314.12},{"text":"to","start":2314.12,"end":2314.4},{"text":"Protocol","start":2314.4,"end":2315},{"text":"one,","start":2315,"end":2315.36},{"text":"that","start":2315.68,"end":2316},{"text":"protocol","start":2316,"end":2316.48},{"text":"itself","start":2316.48,"end":2316.76},{"text":"itself","start":2316.83,"end":2317.23},{"text":"establishes","start":2317.31,"end":2318.03},{"text":"a","start":2318.03,"end":2318.31},{"text":"shared","start":2318.31,"end":2318.71},{"text":"legal","start":2318.71,"end":2319.07},{"text":"basis","start":2319.07,"end":2319.47},{"text":"for","start":2319.47,"end":2319.67},{"text":"addressing","start":2319.67,"end":2320.11},{"text":"disputes","start":2320.11,"end":2320.67},{"text":"arising","start":2320.91,"end":2321.47},{"text":"from","start":2321.47,"end":2321.75},{"text":"the","start":2321.75,"end":2321.95},{"text":"application","start":2321.95,"end":2322.43},{"text":"of","start":2322.43,"end":2322.63},{"text":"its","start":2322.63,"end":2322.83},{"text":"provisions.","start":2322.83,"end":2323.47}]}]},{"sentences":[{"text":"If Nigeria, for instance, and India are both parties to Protocol 1 and a 10% withholding tax rate on cross border services is agreed, but the Nigerian Tax Authority applies a 15% rate to an Indian Resident, the resulting disagreement constitutes a cross border tax dispute grounded in Protocol 1.","start":2323.87,"end":2342.51,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."},{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"If","start":2323.87,"end":2324.23},{"text":"Nigeria,","start":2324.23,"end":2324.87},{"text":"for","start":2324.87,"end":2325.11},{"text":"instance,","start":2325.11,"end":2325.47},{"text":"and","start":2325.47,"end":2325.67},{"text":"India","start":2325.67,"end":2325.91},{"text":"are","start":2325.91,"end":2326.15},{"text":"both","start":2326.15,"end":2326.35},{"text":"parties","start":2326.35,"end":2326.71},{"text":"to","start":2326.71,"end":2326.91},{"text":"Protocol","start":2326.91,"end":2327.39},{"text":"1","start":2327.39,"end":2327.71},{"text":"and","start":2328.11,"end":2328.43},{"text":"a","start":2328.43,"end":2328.63},{"text":"10%","start":2328.63,"end":2329.11},{"text":"withholding","start":2329.11,"end":2329.75},{"text":"tax","start":2329.75,"end":2329.95},{"text":"rate","start":2329.95,"end":2330.15},{"text":"on","start":2330.15,"end":2330.35},{"text":"cross","start":2330.35,"end":2330.67},{"text":"border","start":2330.67,"end":2330.99},{"text":"services","start":2330.99,"end":2331.31},{"text":"is","start":2331.31,"end":2331.59},{"text":"agreed,","start":2331.59,"end":2332.11},{"text":"but","start":2332.43,"end":2332.749},{"text":"the","start":2332.749,"end":2332.949},{"text":"Nigerian","start":2332.949,"end":2333.43},{"text":"Tax","start":2333.43,"end":2333.67},{"text":"Authority","start":2333.67,"end":2334.23},{"text":"applies","start":2334.23,"end":2334.59},{"text":"a","start":2334.59,"end":2334.79},{"text":"15%","start":2334.79,"end":2335.35},{"text":"rate","start":2335.35,"end":2335.59},{"text":"to","start":2335.59,"end":2335.75},{"text":"an","start":2335.75,"end":2335.91},{"text":"Indian","start":2335.91,"end":2336.15},{"text":"Resident,","start":2336.15,"end":2336.75},{"text":"the","start":2337.23,"end":2337.51},{"text":"resulting","start":2337.51,"end":2338.07},{"text":"disagreement","start":2338.07,"end":2338.83},{"text":"constitutes","start":2338.83,"end":2339.39},{"text":"a","start":2339.39,"end":2339.59},{"text":"cross","start":2339.59,"end":2339.87},{"text":"border","start":2339.87,"end":2340.19},{"text":"tax","start":2340.19,"end":2340.43},{"text":"dispute","start":2340.43,"end":2340.99},{"text":"grounded","start":2340.99,"end":2341.39},{"text":"in","start":2341.39,"end":2341.63},{"text":"Protocol","start":2341.63,"end":2342.19},{"text":"1.","start":2342.19,"end":2342.51}]},{"text":"In such a scenario, the dispute is not a non treaty situation because Protocol 1 provides a common legal basis and an applicable legal framework.","start":2343.67,"end":2353.91,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"In","start":2343.67,"end":2343.79},{"text":"such","start":2343.79,"end":2343.95},{"text":"a","start":2343.95,"end":2344.11},{"text":"scenario,","start":2344.11,"end":2344.71},{"text":"the","start":2344.95,"end":2345.23},{"text":"dispute","start":2345.23,"end":2345.75},{"text":"is","start":2345.83,"end":2346.19},{"text":"not","start":2346.19,"end":2346.47},{"text":"a","start":2346.47,"end":2346.71},{"text":"non","start":2346.71,"end":2346.95},{"text":"treaty","start":2346.95,"end":2347.39},{"text":"situation","start":2347.39,"end":2347.83},{"text":"because","start":2348.15,"end":2348.55},{"text":"Protocol","start":2348.55,"end":2349.19},{"text":"1","start":2349.19,"end":2349.51},{"text":"provides","start":2349.51,"end":2350.03},{"text":"a","start":2350.03,"end":2350.19},{"text":"common","start":2350.19,"end":2350.51},{"text":"legal","start":2350.51,"end":2350.91},{"text":"basis","start":2350.91,"end":2351.35},{"text":"and","start":2351.59,"end":2351.99},{"text":"an","start":2352.07,"end":2352.35},{"text":"applicable","start":2352.35,"end":2352.91},{"text":"legal","start":2352.91,"end":2353.35},{"text":"framework.","start":2353.35,"end":2353.91}]},{"text":"If both State parties are also parties to Protocol 2, then Protocol 2 supplies the procedural mechanism through which the dispute should be resolved, including the MAP procedure or any other agreed upon modalities.","start":2354.15,"end":2367.59,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."},{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"If","start":2354.15,"end":2354.47},{"text":"both","start":2354.47,"end":2354.75},{"text":"State","start":2354.75,"end":2355.07},{"text":"parties","start":2355.07,"end":2355.51},{"text":"are","start":2355.51,"end":2355.75},{"text":"also","start":2355.75,"end":2356.07},{"text":"parties","start":2356.23,"end":2356.71},{"text":"to","start":2356.71,"end":2356.91},{"text":"Protocol","start":2356.91,"end":2357.43},{"text":"2,","start":2357.43,"end":2357.75},{"text":"then","start":2357.99,"end":2358.31},{"text":"Protocol","start":2358.31,"end":2358.829},{"text":"2","start":2358.829,"end":2359.03},{"text":"supplies","start":2359.03,"end":2359.43},{"text":"the","start":2359.43,"end":2359.63},{"text":"procedural","start":2359.63,"end":2360.23},{"text":"mechanism","start":2360.23,"end":2360.87},{"text":"through","start":2360.87,"end":2361.15},{"text":"which","start":2361.15,"end":2361.43},{"text":"the","start":2361.43,"end":2361.71},{"text":"dispute","start":2361.71,"end":2362.15},{"text":"should","start":2362.15,"end":2362.35},{"text":"be","start":2362.35,"end":2362.55},{"text":"resolved,","start":2362.55,"end":2363.11},{"text":"including","start":2363.35,"end":2363.75},{"text":"the","start":2364.07,"end":2364.39},{"text":"MAP","start":2364.39,"end":2364.75},{"text":"procedure","start":2364.75,"end":2365.19},{"text":"or","start":2365.19,"end":2365.43},{"text":"any","start":2365.43,"end":2365.67},{"text":"other","start":2365.67,"end":2365.95},{"text":"agreed","start":2365.95,"end":2366.47},{"text":"upon","start":2366.47,"end":2366.91},{"text":"modalities.","start":2366.91,"end":2367.59}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":"Africa Group","function":"Representative"}},{"statement_number":17,"paragraphs":[{"sentences":[{"text":"Thank you, thank you Nigeria for the clarification.","start":2368.4,"end":2375.76,"topics":[],"words":[{"text":"Thank","start":2368.4,"end":2368.56},{"text":"you,","start":2368.56,"end":2368.8},{"text":"thank","start":2372.24,"end":2372.56},{"text":"you","start":2372.56,"end":2372.68},{"text":"Nigeria","start":2372.68,"end":2373.32},{"text":"for","start":2373.32,"end":2373.68},{"text":"the","start":2374.64,"end":2374.92},{"text":"clarification.","start":2374.92,"end":2375.76}]}]},{"sentences":[{"text":"We have exhausted the list of speakers on this topic.","start":2378.72,"end":2382.88,"topics":[],"words":[{"text":"We","start":2378.72,"end":2379},{"text":"have","start":2379,"end":2379.2},{"text":"exhausted","start":2379.2,"end":2379.8},{"text":"the","start":2379.8,"end":2379.96},{"text":"list","start":2379.96,"end":2380.2},{"text":"of","start":2380.2,"end":2380.56},{"text":"speakers","start":2380.88,"end":2381.6},{"text":"on","start":2381.68,"end":2382.04},{"text":"this","start":2382.04,"end":2382.36},{"text":"topic.","start":2382.36,"end":2382.88}]},{"text":"Not yet, because we are giving the Floor now to Algeria.","start":2384.32,"end":2388.88,"topics":[],"words":[{"text":"Not","start":2384.32,"end":2384.64},{"text":"yet,","start":2384.64,"end":2384.96},{"text":"because","start":2385.84,"end":2386.24},{"text":"we","start":2386.32,"end":2386.6},{"text":"are","start":2386.6,"end":2386.76},{"text":"giving","start":2386.76,"end":2387},{"text":"the","start":2387,"end":2387.16},{"text":"Floor","start":2387.16,"end":2387.4},{"text":"now","start":2387.4,"end":2387.56},{"text":"to","start":2387.56,"end":2387.84},{"text":"Algeria.","start":2388.16,"end":2388.88}]},{"text":"Algeria, please.","start":2389.28,"end":2390.24,"topics":[],"words":[{"text":"Algeria,","start":2389.28,"end":2389.92},{"text":"please.","start":2389.92,"end":2390.24}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":18,"paragraphs":[{"sentences":[{"text":"Thank you.","start":2395.3,"end":2395.86,"topics":[],"words":[{"text":"Thank","start":2395.3,"end":2395.58},{"text":"you.","start":2395.58,"end":2395.86}]},{"text":"Chair.","start":2396.1,"end":2396.5,"topics":[],"words":[{"text":"Chair.","start":2396.1,"end":2396.5}]},{"text":"Just to follow up on the last statement regarding situation in the absence of a treaty, we consider that there's no treaty when there are no bilateral treaties of non double taxation.","start":2397.22,"end":2415.58,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"Just","start":2397.22,"end":2397.62},{"text":"to","start":2397.62,"end":2397.94},{"text":"follow","start":2397.94,"end":2398.22},{"text":"up","start":2398.22,"end":2398.5},{"text":"on","start":2398.5,"end":2398.7},{"text":"the","start":2398.7,"end":2398.98},{"text":"last","start":2399.22,"end":2399.62},{"text":"statement","start":2399.62,"end":2400.02},{"text":"regarding","start":2400.1,"end":2400.82},{"text":"situation","start":2402.58,"end":2403.14},{"text":"in","start":2404.34,"end":2404.62},{"text":"the","start":2404.62,"end":2404.78},{"text":"absence","start":2404.78,"end":2405.1},{"text":"of","start":2405.1,"end":2405.26},{"text":"a","start":2405.26,"end":2405.38},{"text":"treaty,","start":2405.38,"end":2405.7},{"text":"we","start":2405.7,"end":2405.94},{"text":"consider","start":2405.94,"end":2406.26},{"text":"that","start":2406.34,"end":2406.74},{"text":"there's","start":2407.06,"end":2407.5},{"text":"no","start":2407.5,"end":2407.7},{"text":"treaty","start":2407.7,"end":2408.26},{"text":"when","start":2409.7,"end":2410.019},{"text":"there","start":2410.019,"end":2410.22},{"text":"are","start":2410.22,"end":2410.38},{"text":"no","start":2410.38,"end":2410.66},{"text":"bilateral","start":2410.82,"end":2411.54},{"text":"treaties","start":2411.54,"end":2411.94},{"text":"of","start":2411.94,"end":2412.26},{"text":"non","start":2413.14,"end":2413.5},{"text":"double","start":2413.5,"end":2413.94},{"text":"taxation.","start":2414.9,"end":2415.58}]},{"text":"So countries that are signatories of the Protocol but.","start":2415.58,"end":2418.98,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"So","start":2415.58,"end":2415.86},{"text":"countries","start":2415.86,"end":2416.14},{"text":"that","start":2416.14,"end":2416.34},{"text":"are","start":2416.34,"end":2416.46},{"text":"signatories","start":2416.46,"end":2416.98},{"text":"of","start":2416.98,"end":2417.06},{"text":"the","start":2417.06,"end":2417.22},{"text":"Protocol","start":2417.22,"end":2417.78},{"text":"but.","start":2418.58,"end":2418.98}]},{"text":"But don't have a non dual taxation treaties, for example between Algeria and another state, we will consider that we cannot apply the terms of protocol to.","start":2420.11,"end":2430.75,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"But","start":2420.11,"end":2420.35},{"text":"don't","start":2420.43,"end":2420.83},{"text":"have","start":2420.83,"end":2421.11},{"text":"a","start":2421.11,"end":2421.39},{"text":"non","start":2421.39,"end":2421.63},{"text":"dual","start":2421.63,"end":2422.03},{"text":"taxation","start":2422.35,"end":2423.07},{"text":"treaties,","start":2423.15,"end":2423.75},{"text":"for","start":2423.75,"end":2423.99},{"text":"example","start":2423.99,"end":2424.35},{"text":"between","start":2424.35,"end":2424.67},{"text":"Algeria","start":2425.23,"end":2425.79},{"text":"and","start":2425.79,"end":2425.91},{"text":"another","start":2425.91,"end":2426.19},{"text":"state,","start":2426.27,"end":2426.67},{"text":"we","start":2426.75,"end":2427.15},{"text":"will","start":2427.63,"end":2427.95},{"text":"consider","start":2427.95,"end":2428.23},{"text":"that","start":2428.23,"end":2428.47},{"text":"we","start":2428.47,"end":2428.63},{"text":"cannot","start":2428.63,"end":2429.03},{"text":"apply","start":2429.03,"end":2429.31},{"text":"the","start":2429.31,"end":2429.51},{"text":"terms","start":2429.51,"end":2429.75},{"text":"of","start":2429.75,"end":2429.99},{"text":"protocol","start":2429.99,"end":2430.43},{"text":"to.","start":2430.43,"end":2430.75}]}]},{"sentences":[{"text":"That's.","start":2430.75,"end":2431.31,"topics":[],"words":[{"text":"That's.","start":2430.75,"end":2431.31}]},{"text":"Thank you.","start":2431.31,"end":2431.95,"topics":[],"words":[{"text":"Thank","start":2431.31,"end":2431.67},{"text":"you.","start":2431.67,"end":2431.95}]}]}],"speaker":{"name":null,"affiliation":"DZA","affiliation_full":"Algeria","group":null,"function":"Representative"}},{"statement_number":19,"paragraphs":[{"sentences":[{"text":"Thank you, Algeria.","start":2437.71,"end":2438.91,"topics":[],"words":[{"text":"Thank","start":2437.71,"end":2438.03},{"text":"you,","start":2438.03,"end":2438.19},{"text":"Algeria.","start":2438.19,"end":2438.91}]},{"text":"See it is never too late to come in.","start":2438.99,"end":2440.99,"topics":[],"words":[{"text":"See","start":2438.99,"end":2439.31},{"text":"it","start":2439.31,"end":2439.51},{"text":"is","start":2439.51,"end":2439.67},{"text":"never","start":2439.67,"end":2439.87},{"text":"too","start":2439.87,"end":2440.07},{"text":"late","start":2440.07,"end":2440.27},{"text":"to","start":2440.27,"end":2440.47},{"text":"come","start":2440.47,"end":2440.67},{"text":"in.","start":2440.67,"end":2440.99}]},{"text":"Our next speaker is Senegal.","start":2441.39,"end":2442.99,"topics":[],"words":[{"text":"Our","start":2441.39,"end":2441.67},{"text":"next","start":2441.67,"end":2441.87},{"text":"speaker","start":2441.87,"end":2442.19},{"text":"is","start":2442.19,"end":2442.31},{"text":"Senegal.","start":2442.31,"end":2442.99}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":20,"paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":2449.88,"end":2453,"topics":[],"words":[{"text":"Thank","start":2449.88,"end":2450.08},{"text":"you,","start":2450.08,"end":2450.36},{"text":"Chair.","start":2452.6,"end":2453}]},{"text":"Good morning, ladies and gentlemen.","start":2453,"end":2455.56,"topics":[],"words":[{"text":"Good","start":2453,"end":2453.4},{"text":"morning,","start":2453.96,"end":2454.36},{"text":"ladies","start":2454.44,"end":2454.8},{"text":"and","start":2454.8,"end":2454.96},{"text":"gentlemen.","start":2454.96,"end":2455.56}]}]},{"sentences":[{"text":"I would support the African group regarding everything that was mentioned regarding the scope of application so as not to proceed with a definition at the beginning.","start":2458.6,"end":2474.57,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"I","start":2458.6,"end":2458.88},{"text":"would","start":2458.88,"end":2459.16},{"text":"support","start":2459.4,"end":2459.76},{"text":"the","start":2459.76,"end":2460},{"text":"African","start":2460,"end":2460.56},{"text":"group","start":2460.56,"end":2460.839},{"text":"regarding","start":2460.839,"end":2461.6},{"text":"everything","start":2461.6,"end":2461.96},{"text":"that","start":2461.96,"end":2462.28},{"text":"was","start":2462.28,"end":2462.6},{"text":"mentioned","start":2465.4,"end":2465.96},{"text":"regarding","start":2465.96,"end":2466.4},{"text":"the","start":2466.4,"end":2466.56},{"text":"scope","start":2466.56,"end":2466.84},{"text":"of","start":2466.84,"end":2467},{"text":"application","start":2467,"end":2467.72},{"text":"so","start":2470.53,"end":2470.65},{"text":"as","start":2470.65,"end":2470.85},{"text":"not","start":2470.85,"end":2471.13},{"text":"to","start":2471.13,"end":2471.49},{"text":"proceed","start":2472.37,"end":2472.93},{"text":"with","start":2472.93,"end":2473.17},{"text":"a","start":2473.17,"end":2473.37},{"text":"definition","start":2473.37,"end":2473.89},{"text":"at","start":2473.89,"end":2474.05},{"text":"the","start":2474.05,"end":2474.17},{"text":"beginning.","start":2474.17,"end":2474.57}]},{"text":"However, it would be important to understand that lacking a definition we have a common basis which could be a starting point.","start":2474.57,"end":2483.45,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"However,","start":2474.57,"end":2474.85},{"text":"it","start":2474.85,"end":2475.05},{"text":"would","start":2475.05,"end":2475.25},{"text":"be","start":2475.25,"end":2475.45},{"text":"important","start":2475.45,"end":2475.73},{"text":"to","start":2476.37,"end":2476.65},{"text":"understand","start":2476.65,"end":2476.93},{"text":"that","start":2477.01,"end":2477.41},{"text":"lacking","start":2478.61,"end":2479.13},{"text":"a","start":2479.13,"end":2479.25},{"text":"definition","start":2479.25,"end":2479.65},{"text":"we","start":2479.65,"end":2479.81},{"text":"have","start":2479.81,"end":2479.93},{"text":"a","start":2479.93,"end":2480.09},{"text":"common","start":2480.09,"end":2480.37},{"text":"basis","start":2480.37,"end":2480.81},{"text":"which","start":2480.81,"end":2481.13},{"text":"could","start":2481.13,"end":2481.45},{"text":"be","start":2481.45,"end":2481.81},{"text":"a","start":2482.21,"end":2482.61},{"text":"starting","start":2482.61,"end":2483.13},{"text":"point.","start":2483.13,"end":2483.45}]},{"text":"And the common basis could be the manual on the prevention resolution of disputes developed in 2021 by the United nations, where there is already a very significant list, but that could be improved taking into account the different forms of types of disputes that could arise.","start":2483.45,"end":2507,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"And","start":2483.45,"end":2483.73},{"text":"the","start":2483.73,"end":2483.93},{"text":"common","start":2483.93,"end":2484.29},{"text":"basis","start":2484.29,"end":2484.73},{"text":"could","start":2484.73,"end":2485.01},{"text":"be","start":2485.01,"end":2485.33},{"text":"the","start":2485.49,"end":2485.81},{"text":"manual","start":2485.81,"end":2486.29},{"text":"on","start":2486.369,"end":2486.65},{"text":"the","start":2486.65,"end":2486.93},{"text":"prevention","start":2486.93,"end":2487.65},{"text":"resolution","start":2487.65,"end":2488.17},{"text":"of","start":2488.17,"end":2488.33},{"text":"disputes","start":2488.33,"end":2488.85},{"text":"developed","start":2488.85,"end":2489.45},{"text":"in","start":2489.45,"end":2489.73},{"text":"2021","start":2489.81,"end":2491.37},{"text":"by","start":2491.37,"end":2491.53},{"text":"the","start":2491.53,"end":2491.69},{"text":"United","start":2491.69,"end":2491.97},{"text":"nations,","start":2492.05,"end":2492.53},{"text":"where","start":2492.53,"end":2492.77},{"text":"there","start":2492.77,"end":2492.97},{"text":"is","start":2492.97,"end":2493.17},{"text":"already","start":2493.17,"end":2493.49},{"text":"a","start":2493.89,"end":2494.29},{"text":"very","start":2494.29,"end":2494.69},{"text":"significant","start":2494.93,"end":2495.33},{"text":"list,","start":2496.04,"end":2496.28},{"text":"but","start":2496.84,"end":2497.16},{"text":"that","start":2497.16,"end":2497.36},{"text":"could","start":2497.36,"end":2497.52},{"text":"be","start":2497.52,"end":2497.8},{"text":"improved","start":2498.04,"end":2498.84},{"text":"taking","start":2499.88,"end":2500.24},{"text":"into","start":2500.24,"end":2500.52},{"text":"account","start":2500.52,"end":2500.8},{"text":"the","start":2500.8,"end":2501.04},{"text":"different","start":2501.04,"end":2501.32},{"text":"forms","start":2502.2,"end":2502.72},{"text":"of","start":2502.72,"end":2503},{"text":"types","start":2503,"end":2503.36},{"text":"of","start":2503.36,"end":2503.56},{"text":"disputes","start":2503.56,"end":2504.28},{"text":"that","start":2505.88,"end":2506.24},{"text":"could","start":2506.24,"end":2506.52},{"text":"arise.","start":2506.52,"end":2507}]},{"text":"The other element would be regarding the joint verification or simultaneous and simultaneous verification, which is useful for African countries because it makes it possible to anticipate on disputes and prevent them.","start":2508.44,"end":2530.61,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"The","start":2508.44,"end":2508.76},{"text":"other","start":2508.76,"end":2509.04},{"text":"element","start":2509.04,"end":2509.56},{"text":"would","start":2513.16,"end":2513.48},{"text":"be","start":2513.48,"end":2513.8},{"text":"regarding","start":2513.96,"end":2514.64},{"text":"the","start":2514.64,"end":2514.92},{"text":"joint","start":2514.92,"end":2515.32},{"text":"verification","start":2515.32,"end":2516.12},{"text":"or","start":2517,"end":2517.32},{"text":"simultaneous","start":2517.32,"end":2518},{"text":"and","start":2518,"end":2518.28},{"text":"simultaneous","start":2518.28,"end":2518.92},{"text":"verification,","start":2518.92,"end":2519.72},{"text":"which","start":2520.92,"end":2521.32},{"text":"is","start":2523.81,"end":2524.05},{"text":"useful","start":2524.77,"end":2525.25},{"text":"for","start":2525.25,"end":2525.45},{"text":"African","start":2525.45,"end":2525.93},{"text":"countries","start":2525.93,"end":2526.21},{"text":"because","start":2526.29,"end":2526.61},{"text":"it","start":2526.61,"end":2526.89},{"text":"makes","start":2526.89,"end":2527.13},{"text":"it","start":2527.13,"end":2527.33},{"text":"possible","start":2527.33,"end":2527.61},{"text":"to","start":2527.61,"end":2527.89},{"text":"anticipate","start":2527.89,"end":2528.61},{"text":"on","start":2528.61,"end":2528.93},{"text":"disputes","start":2529.17,"end":2529.69},{"text":"and","start":2529.69,"end":2529.85},{"text":"prevent","start":2529.85,"end":2530.21},{"text":"them.","start":2530.21,"end":2530.61}]},{"text":"Especially since most disputes are linked to issues of transfer which pertains to adjustments, primary and secondary adjustments.","start":2530.93,"end":2541.73,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"Especially","start":2530.93,"end":2531.33},{"text":"since","start":2531.41,"end":2531.77},{"text":"most","start":2531.77,"end":2532.05},{"text":"disputes","start":2532.05,"end":2532.61},{"text":"are","start":2532.85,"end":2533.17},{"text":"linked","start":2533.17,"end":2533.73},{"text":"to","start":2533.89,"end":2534.29},{"text":"issues","start":2534.85,"end":2535.21},{"text":"of","start":2535.21,"end":2535.45},{"text":"transfer","start":2535.45,"end":2536.01},{"text":"which","start":2536.01,"end":2536.37},{"text":"pertains","start":2536.85,"end":2537.53},{"text":"to","start":2537.53,"end":2537.81},{"text":"adjustments,","start":2538.45,"end":2539.25},{"text":"primary","start":2539.81,"end":2540.29},{"text":"and","start":2540.29,"end":2540.49},{"text":"secondary","start":2540.49,"end":2541.01},{"text":"adjustments.","start":2541.01,"end":2541.73}]}]},{"sentences":[{"text":"So the fact that there's joint verification makes it possible to resolve the situation, given that all the criteria that make it possible to establish it as a fundamental mechanism are fulfilled in terms of guarantees.","start":2542.37,"end":2558.15,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"So","start":2542.37,"end":2542.65},{"text":"the","start":2542.65,"end":2542.77},{"text":"fact","start":2542.77,"end":2542.89},{"text":"that","start":2542.89,"end":2543.05},{"text":"there's","start":2543.05,"end":2543.49},{"text":"joint","start":2543.57,"end":2543.97},{"text":"verification","start":2543.97,"end":2544.65},{"text":"makes","start":2544.65,"end":2544.89},{"text":"it","start":2544.89,"end":2545.05},{"text":"possible","start":2545.05,"end":2545.33},{"text":"to","start":2545.33,"end":2545.61},{"text":"resolve","start":2545.61,"end":2545.93},{"text":"the","start":2545.93,"end":2546.13},{"text":"situation,","start":2546.13,"end":2546.61},{"text":"given","start":2547.41,"end":2547.73},{"text":"that","start":2547.73,"end":2547.97},{"text":"all","start":2547.97,"end":2548.17},{"text":"the","start":2548.17,"end":2548.45},{"text":"criteria","start":2548.79,"end":2549.35},{"text":"that","start":2549.35,"end":2549.59},{"text":"make","start":2549.59,"end":2549.79},{"text":"it","start":2549.79,"end":2549.99},{"text":"possible","start":2549.99,"end":2550.31},{"text":"to","start":2550.87,"end":2551.27},{"text":"establish","start":2551.27,"end":2551.87},{"text":"it","start":2551.87,"end":2552.03},{"text":"as","start":2552.03,"end":2552.19},{"text":"a","start":2552.19,"end":2552.35},{"text":"fundamental","start":2552.35,"end":2553.11},{"text":"mechanism","start":2553.27,"end":2553.99},{"text":"are","start":2553.99,"end":2554.35},{"text":"fulfilled","start":2554.35,"end":2555.19},{"text":"in","start":2556.79,"end":2557.07},{"text":"terms","start":2557.07,"end":2557.27},{"text":"of","start":2557.27,"end":2557.51},{"text":"guarantees.","start":2557.51,"end":2558.15}]},{"text":"The other element on which I would also like to intervene regarding no treaty situation, I think that we must always have a. A line of conduct to see the relationship between the different instruments that we're developing between the protocol, the convention, the current protocol that we're discussing that has to do with the resolution of disputes.","start":2558.63,"end":2589.51,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"The","start":2558.63,"end":2558.95},{"text":"other","start":2558.95,"end":2559.27},{"text":"element","start":2559.35,"end":2559.87},{"text":"on","start":2559.87,"end":2560.15},{"text":"which","start":2560.15,"end":2560.39},{"text":"I","start":2560.39,"end":2560.63},{"text":"would","start":2560.63,"end":2560.87},{"text":"also","start":2560.87,"end":2561.19},{"text":"like","start":2561.19,"end":2561.51},{"text":"to","start":2561.51,"end":2561.83},{"text":"intervene","start":2561.83,"end":2562.63},{"text":"regarding","start":2564.95,"end":2565.67},{"text":"no","start":2565.99,"end":2566.35},{"text":"treaty","start":2566.35,"end":2566.87},{"text":"situation,","start":2566.87,"end":2567.35},{"text":"I","start":2568.31,"end":2568.59},{"text":"think","start":2568.59,"end":2568.83},{"text":"that","start":2568.83,"end":2569.19},{"text":"we","start":2569.83,"end":2570.19},{"text":"must","start":2570.19,"end":2570.55},{"text":"always","start":2570.55,"end":2570.95},{"text":"have","start":2573.11,"end":2573.51},{"text":"a.","start":2573.51,"end":2573.91},{"text":"A","start":2575.19,"end":2575.35},{"text":"line","start":2575.35,"end":2575.59},{"text":"of","start":2575.59,"end":2575.83},{"text":"conduct","start":2575.83,"end":2576.39},{"text":"to","start":2576.55,"end":2576.87},{"text":"see","start":2576.87,"end":2577.07},{"text":"the","start":2577.07,"end":2577.35},{"text":"relationship","start":2577.43,"end":2578.07},{"text":"between","start":2578.07,"end":2578.31},{"text":"the","start":2578.31,"end":2578.51},{"text":"different","start":2578.51,"end":2578.79},{"text":"instruments","start":2578.87,"end":2579.35},{"text":"that","start":2579.35,"end":2579.55},{"text":"we're","start":2579.55,"end":2579.79},{"text":"developing","start":2579.79,"end":2580.23},{"text":"between","start":2580.23,"end":2580.51},{"text":"the","start":2580.51,"end":2580.71},{"text":"protocol,","start":2580.71,"end":2581.19},{"text":"the","start":2581.19,"end":2581.43},{"text":"convention,","start":2581.43,"end":2582.07},{"text":"the","start":2583.67,"end":2584.03},{"text":"current","start":2584.03,"end":2584.39},{"text":"protocol","start":2585.11,"end":2585.91},{"text":"that","start":2586.63,"end":2586.91},{"text":"we're","start":2586.91,"end":2587.19},{"text":"discussing","start":2587.19,"end":2587.59},{"text":"that","start":2587.59,"end":2587.79},{"text":"has","start":2587.79,"end":2587.95},{"text":"to","start":2587.95,"end":2588.11},{"text":"do","start":2588.11,"end":2588.27},{"text":"with","start":2588.27,"end":2588.43},{"text":"the","start":2588.43,"end":2588.59},{"text":"resolution","start":2588.59,"end":2588.99},{"text":"of","start":2588.99,"end":2589.15},{"text":"disputes.","start":2589.15,"end":2589.51}]},{"text":"If you have a situation between two jurisdictions that do not have a treaty, bilateral treaty, And these two have opted for Protocol one, or one of them has, but the other has not opted for Protocol two, which has to do with resolution of disputes.","start":2589.51,"end":2612,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"If","start":2589.51,"end":2589.71},{"text":"you","start":2589.71,"end":2589.83},{"text":"have","start":2589.83,"end":2589.95},{"text":"a","start":2589.95,"end":2590.149},{"text":"situation","start":2590.149,"end":2590.63},{"text":"between","start":2590.63,"end":2590.99},{"text":"two","start":2590.99,"end":2591.27},{"text":"jurisdictions","start":2591.27,"end":2592.07},{"text":"that","start":2592.55,"end":2592.83},{"text":"do","start":2592.83,"end":2593.03},{"text":"not","start":2593.03,"end":2593.23},{"text":"have","start":2593.23,"end":2593.39},{"text":"a","start":2593.39,"end":2593.55},{"text":"treaty,","start":2593.55,"end":2594.07},{"text":"bilateral","start":2594.23,"end":2594.91},{"text":"treaty,","start":2594.91,"end":2595.43},{"text":"And","start":2599.92,"end":2600.16},{"text":"these","start":2600.24,"end":2600.6},{"text":"two","start":2600.6,"end":2600.92},{"text":"have","start":2600.92,"end":2601.28},{"text":"opted","start":2601.28,"end":2601.72},{"text":"for","start":2601.72,"end":2602},{"text":"Protocol","start":2602,"end":2602.56},{"text":"one,","start":2602.56,"end":2602.88},{"text":"or","start":2604.08,"end":2604.4},{"text":"one","start":2604.4,"end":2604.6},{"text":"of","start":2604.6,"end":2604.76},{"text":"them","start":2604.76,"end":2604.96},{"text":"has,","start":2604.96,"end":2605.28},{"text":"but","start":2606.08,"end":2606.48},{"text":"the","start":2606.88,"end":2607.16},{"text":"other","start":2607.16,"end":2607.44},{"text":"has","start":2607.92,"end":2608.24},{"text":"not","start":2608.24,"end":2608.48},{"text":"opted","start":2608.48,"end":2608.92},{"text":"for","start":2608.92,"end":2609.2},{"text":"Protocol","start":2609.2,"end":2609.84},{"text":"two,","start":2609.84,"end":2610.08},{"text":"which","start":2610.08,"end":2610.28},{"text":"has","start":2610.28,"end":2610.44},{"text":"to","start":2610.44,"end":2610.6},{"text":"do","start":2610.6,"end":2610.72},{"text":"with","start":2610.72,"end":2610.88},{"text":"resolution","start":2610.88,"end":2611.32},{"text":"of","start":2611.32,"end":2611.48},{"text":"disputes.","start":2611.48,"end":2612}]},{"text":"Now, if there's a dispute that arises from Protocol 1 on taxation of cross border services, what should be the legal basis to deal with these disputes?","start":2612,"end":2625.36,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"Now,","start":2612,"end":2612.4},{"text":"if","start":2612.56,"end":2612.88},{"text":"there's","start":2612.88,"end":2613.24},{"text":"a","start":2613.24,"end":2613.4},{"text":"dispute","start":2613.4,"end":2613.88},{"text":"that","start":2613.88,"end":2614.2},{"text":"arises","start":2614.2,"end":2614.8},{"text":"from","start":2615.84,"end":2616.2},{"text":"Protocol","start":2616.2,"end":2616.84},{"text":"1","start":2616.84,"end":2617.2},{"text":"on","start":2617.68,"end":2618.04},{"text":"taxation","start":2618.04,"end":2618.64},{"text":"of","start":2618.64,"end":2618.92},{"text":"cross","start":2618.92,"end":2619.32},{"text":"border","start":2619.32,"end":2619.76},{"text":"services,","start":2620,"end":2620.4},{"text":"what","start":2620.56,"end":2620.88},{"text":"should","start":2620.88,"end":2621.12},{"text":"be","start":2621.12,"end":2621.4},{"text":"the","start":2621.4,"end":2621.64},{"text":"legal","start":2621.64,"end":2622},{"text":"basis","start":2622,"end":2622.56},{"text":"to","start":2622.64,"end":2622.96},{"text":"deal","start":2622.96,"end":2623.2},{"text":"with","start":2623.2,"end":2623.52},{"text":"these","start":2624.32,"end":2624.68},{"text":"disputes?","start":2624.68,"end":2625.36}]}]},{"sentences":[{"text":"The only basis that we could have is to have in the Protocol itself a provision that would deal with the resolution of disputes.","start":2626.1,"end":2636.1,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"The","start":2626.1,"end":2626.22},{"text":"only","start":2626.22,"end":2626.5},{"text":"basis","start":2627.22,"end":2627.86},{"text":"that","start":2627.86,"end":2628.02},{"text":"we","start":2628.02,"end":2628.18},{"text":"could","start":2628.18,"end":2628.42},{"text":"have","start":2628.42,"end":2628.74},{"text":"is","start":2629.06,"end":2629.46},{"text":"to","start":2630.1,"end":2630.38},{"text":"have","start":2630.38,"end":2630.58},{"text":"in","start":2630.58,"end":2630.82},{"text":"the","start":2630.82,"end":2631.1},{"text":"Protocol","start":2631.1,"end":2631.62},{"text":"itself","start":2631.62,"end":2631.98},{"text":"a","start":2631.98,"end":2632.22},{"text":"provision","start":2632.22,"end":2632.7},{"text":"that","start":2632.7,"end":2632.98},{"text":"would","start":2632.98,"end":2633.3},{"text":"deal","start":2634.02,"end":2634.38},{"text":"with","start":2634.38,"end":2634.66},{"text":"the","start":2634.66,"end":2634.9},{"text":"resolution","start":2634.9,"end":2635.38},{"text":"of","start":2635.38,"end":2635.58},{"text":"disputes.","start":2635.58,"end":2636.1}]},{"text":"That means that if we want to have comprehensive coherence beyond this specific provision in terms of options in the different protocols that we're developing, we also need to have substantive provisions that, that would apply to resolution of disputes.","start":2636.1,"end":2655.12,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"That","start":2636.1,"end":2636.42},{"text":"means","start":2636.42,"end":2636.7},{"text":"that","start":2636.7,"end":2637.06},{"text":"if","start":2637.06,"end":2637.38},{"text":"we","start":2637.38,"end":2637.66},{"text":"want","start":2637.66,"end":2637.94},{"text":"to","start":2637.94,"end":2638.14},{"text":"have","start":2638.14,"end":2638.42},{"text":"comprehensive","start":2639.06,"end":2639.7},{"text":"coherence","start":2639.7,"end":2640.38},{"text":"beyond","start":2640.38,"end":2640.74},{"text":"this","start":2640.74,"end":2641.02},{"text":"specific","start":2641.02,"end":2641.459},{"text":"provision","start":2641.459,"end":2642.1},{"text":"in","start":2644.42,"end":2644.74},{"text":"terms","start":2644.74,"end":2644.98},{"text":"of","start":2644.98,"end":2645.18},{"text":"options","start":2645.18,"end":2645.7},{"text":"in","start":2646.02,"end":2646.3},{"text":"the","start":2646.3,"end":2646.46},{"text":"different","start":2646.46,"end":2646.74},{"text":"protocols","start":2646.74,"end":2647.46},{"text":"that","start":2648.5,"end":2648.78},{"text":"we're","start":2648.78,"end":2649.02},{"text":"developing,","start":2649.02,"end":2649.5},{"text":"we","start":2649.5,"end":2649.74},{"text":"also","start":2649.74,"end":2650.02},{"text":"need","start":2650.02,"end":2650.3},{"text":"to","start":2650.3,"end":2650.46},{"text":"have","start":2650.46,"end":2650.66},{"text":"substantive","start":2650.66,"end":2651.34},{"text":"provisions","start":2651.34,"end":2651.94},{"text":"that,","start":2651.94,"end":2652.13},{"text":"that","start":2652.28,"end":2652.52},{"text":"would","start":2652.92,"end":2653.32},{"text":"apply","start":2653.32,"end":2653.76},{"text":"to","start":2653.76,"end":2654.04},{"text":"resolution","start":2654.04,"end":2654.48},{"text":"of","start":2654.48,"end":2654.64},{"text":"disputes.","start":2654.64,"end":2655.12}]},{"text":"Otherwise we run the risk of being in a situation where tax guarantees cannot be guaranteed and double taxation will continue to prevail.","start":2655.12,"end":2670.12,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"Otherwise","start":2655.12,"end":2655.72},{"text":"we","start":2657.96,"end":2658.28},{"text":"run","start":2658.28,"end":2658.48},{"text":"the","start":2658.48,"end":2658.64},{"text":"risk","start":2658.64,"end":2658.8},{"text":"of","start":2658.8,"end":2659.08},{"text":"being","start":2659.48,"end":2659.76},{"text":"in","start":2659.76,"end":2659.88},{"text":"a","start":2659.88,"end":2660.04},{"text":"situation","start":2660.04,"end":2660.56},{"text":"where","start":2660.56,"end":2660.92},{"text":"tax","start":2663.8,"end":2664.16},{"text":"guarantees","start":2664.16,"end":2664.8},{"text":"cannot","start":2664.8,"end":2665.28},{"text":"be","start":2665.28,"end":2665.44},{"text":"guaranteed","start":2665.44,"end":2666.04},{"text":"and","start":2666.04,"end":2666.36},{"text":"double","start":2666.44,"end":2666.92},{"text":"taxation","start":2667.08,"end":2667.72},{"text":"will","start":2667.72,"end":2668},{"text":"continue","start":2668,"end":2668.359},{"text":"to","start":2669.24,"end":2669.6},{"text":"prevail.","start":2669.6,"end":2670.12}]},{"text":"That is the comment I wanted to make.","start":2670.12,"end":2671.52,"topics":[],"words":[{"text":"That","start":2670.12,"end":2670.32},{"text":"is","start":2670.32,"end":2670.48},{"text":"the","start":2670.48,"end":2670.64},{"text":"comment","start":2670.64,"end":2670.84},{"text":"I","start":2670.84,"end":2671.04},{"text":"wanted","start":2671.04,"end":2671.24},{"text":"to","start":2671.24,"end":2671.36},{"text":"make.","start":2671.36,"end":2671.52}]},{"text":"Thank you.","start":2671.52,"end":2672.04,"topics":[],"words":[{"text":"Thank","start":2671.52,"end":2671.76},{"text":"you.","start":2671.76,"end":2672.04}]}]}],"speaker":{"name":null,"affiliation":"SEN","affiliation_full":"Senegal","group":null,"function":"Representative"}},{"statement_number":21,"paragraphs":[{"sentences":[{"text":"Thank you.","start":2679.33,"end":2679.73,"topics":[],"words":[{"text":"Thank","start":2679.33,"end":2679.49},{"text":"you.","start":2679.49,"end":2679.73}]},{"text":"Thank you, Senegal.","start":2679.73,"end":2681.09,"topics":[],"words":[{"text":"Thank","start":2679.73,"end":2680.09},{"text":"you,","start":2680.09,"end":2680.33},{"text":"Senegal.","start":2680.33,"end":2681.09}]}]},{"sentences":[{"text":"Okay, now we have exhausted the list of speakers for the time being.","start":2691.25,"end":2698.05,"topics":[],"words":[{"text":"Okay,","start":2691.25,"end":2691.89},{"text":"now","start":2693.729,"end":2694.13},{"text":"we","start":2694.13,"end":2694.45},{"text":"have","start":2694.45,"end":2694.77},{"text":"exhausted","start":2694.77,"end":2695.57},{"text":"the","start":2696.21,"end":2696.49},{"text":"list","start":2696.49,"end":2696.65},{"text":"of","start":2696.65,"end":2696.81},{"text":"speakers","start":2696.81,"end":2697.21},{"text":"for","start":2697.21,"end":2697.37},{"text":"the","start":2697.37,"end":2697.53},{"text":"time","start":2697.53,"end":2697.73},{"text":"being.","start":2697.73,"end":2698.05}]},{"text":"Therefore, we move on to the next part of our discussion, which is on dispute prevention in greater detail.","start":2699.33,"end":2710.23,"topics":[],"words":[{"text":"Therefore,","start":2699.33,"end":2699.93},{"text":"we","start":2699.93,"end":2700.21},{"text":"move","start":2700.21,"end":2700.45},{"text":"on","start":2700.45,"end":2700.77},{"text":"to","start":2701.17,"end":2701.57},{"text":"the","start":2701.81,"end":2702.09},{"text":"next","start":2702.09,"end":2702.33},{"text":"part","start":2702.33,"end":2702.57},{"text":"of","start":2702.57,"end":2702.73},{"text":"our","start":2702.73,"end":2702.97},{"text":"discussion,","start":2702.97,"end":2703.65},{"text":"which","start":2704.79,"end":2704.95},{"text":"is","start":2704.95,"end":2705.27},{"text":"on","start":2706.79,"end":2707.19},{"text":"dispute","start":2707.43,"end":2707.99},{"text":"prevention","start":2707.99,"end":2708.63},{"text":"in","start":2709.11,"end":2709.47},{"text":"greater","start":2709.47,"end":2709.95},{"text":"detail.","start":2709.95,"end":2710.23}]},{"text":"We'll kindly ask the Secretariat to turn to slide number nine.","start":2710.71,"end":2716.55,"topics":[],"words":[{"text":"We'll","start":2710.71,"end":2711.11},{"text":"kindly","start":2711.11,"end":2711.43},{"text":"ask","start":2711.43,"end":2711.59},{"text":"the","start":2711.59,"end":2711.79},{"text":"Secretariat","start":2711.79,"end":2712.79},{"text":"to","start":2712.79,"end":2713.19},{"text":"turn","start":2713.83,"end":2714.23},{"text":"to","start":2714.31,"end":2714.71},{"text":"slide","start":2715.11,"end":2715.67},{"text":"number","start":2715.67,"end":2716.07},{"text":"nine.","start":2716.15,"end":2716.55}]}]},{"sentences":[{"text":"There it is.","start":2718.95,"end":2719.59,"topics":[],"words":[{"text":"There","start":2718.95,"end":2719.23},{"text":"it","start":2719.23,"end":2719.35},{"text":"is.","start":2719.35,"end":2719.59}]},{"text":"Awesome.","start":2719.829,"end":2720.47,"topics":[],"words":[{"text":"Awesome.","start":2719.829,"end":2720.47}]},{"text":"Before having a look at the question, this is meant to be a reminder.","start":2721.51,"end":2726.39,"topics":[],"words":[{"text":"Before","start":2721.51,"end":2721.87},{"text":"having","start":2721.87,"end":2722.19},{"text":"a","start":2722.19,"end":2722.39},{"text":"look","start":2722.39,"end":2722.63},{"text":"at","start":2722.63,"end":2722.91},{"text":"the","start":2722.91,"end":2723.15},{"text":"question,","start":2723.15,"end":2723.51},{"text":"this","start":2724.63,"end":2724.91},{"text":"is","start":2724.91,"end":2725.07},{"text":"meant","start":2725.07,"end":2725.31},{"text":"to","start":2725.31,"end":2725.43},{"text":"be","start":2725.43,"end":2725.55},{"text":"a","start":2725.55,"end":2725.71},{"text":"reminder.","start":2725.71,"end":2726.39}]},{"text":"So yesterday we discussed the menu.","start":2727.11,"end":2730,"topics":[],"words":[{"text":"So","start":2727.11,"end":2727.51},{"text":"yesterday","start":2727.83,"end":2728.31},{"text":"we","start":2728.31,"end":2728.55},{"text":"discussed","start":2728.55,"end":2729.11},{"text":"the","start":2729.52,"end":2729.64},{"text":"menu.","start":2729.64,"end":2730}]},{"text":"We had one basket for dispute prevention mechanisms and one basket for dispute resolution mechanism.","start":2730,"end":2736.08,"topics":[],"words":[{"text":"We","start":2730,"end":2730.2},{"text":"had","start":2730.2,"end":2730.4},{"text":"one","start":2730.4,"end":2730.64},{"text":"basket","start":2730.64,"end":2731.16},{"text":"for","start":2731.16,"end":2731.44},{"text":"dispute","start":2731.44,"end":2732.04},{"text":"prevention","start":2732.04,"end":2732.72},{"text":"mechanisms","start":2732.72,"end":2733.48},{"text":"and","start":2733.48,"end":2733.64},{"text":"one","start":2733.64,"end":2733.84},{"text":"basket","start":2733.84,"end":2734.28},{"text":"for","start":2734.28,"end":2734.52},{"text":"dispute","start":2734.52,"end":2735},{"text":"resolution","start":2735,"end":2735.52},{"text":"mechanism.","start":2735.52,"end":2736.08}]}]},{"sentences":[{"text":"Of course there's going to be an opportunity to revisit a little bit the discussions we had yesterday, but here we want to have a closer look at the individual mechanisms that are proposed to compose the menu.","start":2736.8,"end":2753.2,"topics":[],"words":[{"text":"Of","start":2736.8,"end":2737.08},{"text":"course","start":2737.08,"end":2737.32},{"text":"there's","start":2737.32,"end":2737.72},{"text":"going","start":2737.72,"end":2737.88},{"text":"to","start":2737.88,"end":2738},{"text":"be","start":2738,"end":2738.12},{"text":"an","start":2738.12,"end":2738.28},{"text":"opportunity","start":2738.28,"end":2738.8},{"text":"to","start":2738.8,"end":2739.04},{"text":"revisit","start":2739.04,"end":2739.68},{"text":"a","start":2739.84,"end":2740.08},{"text":"little","start":2740.08,"end":2740.2},{"text":"bit","start":2740.2,"end":2740.36},{"text":"the","start":2740.36,"end":2740.52},{"text":"discussions","start":2740.52,"end":2741.12},{"text":"we","start":2741.6,"end":2741.88},{"text":"had","start":2741.88,"end":2742.08},{"text":"yesterday,","start":2742.08,"end":2742.64},{"text":"but","start":2742.96,"end":2743.28},{"text":"here","start":2743.28,"end":2743.52},{"text":"we","start":2743.52,"end":2743.76},{"text":"want","start":2743.76,"end":2743.96},{"text":"to","start":2743.96,"end":2744.12},{"text":"have","start":2744.12,"end":2744.4},{"text":"a","start":2744.96,"end":2745.279},{"text":"closer","start":2745.279,"end":2745.64},{"text":"look","start":2745.64,"end":2745.92},{"text":"at","start":2746.32,"end":2746.64},{"text":"the","start":2746.64,"end":2746.88},{"text":"individual","start":2746.88,"end":2747.6},{"text":"mechanisms","start":2747.84,"end":2748.88},{"text":"that","start":2749.12,"end":2749.44},{"text":"are","start":2749.44,"end":2749.64},{"text":"proposed","start":2749.64,"end":2750.16},{"text":"to","start":2750.4,"end":2750.8},{"text":"compose","start":2751.68,"end":2752.24},{"text":"the","start":2752.24,"end":2752.56},{"text":"menu.","start":2752.64,"end":2753.2}]},{"text":"And the idea is for.","start":2754.64,"end":2755.69,"topics":[],"words":[{"text":"And","start":2754.64,"end":2754.92},{"text":"the","start":2754.92,"end":2755.08},{"text":"idea","start":2755.08,"end":2755.4},{"text":"is","start":2755.4,"end":2755.56},{"text":"for.","start":2755.56,"end":2755.69}]},{"text":"For the Protocol to provide a clear legal basis for the dispute prevention mechanisms, which are APAs, advance rulings that are not related to transfer pricing, cooperative compliance arrangements, simultaneous audits and joint audits.","start":2755.76,"end":2773.52,"topics":[],"words":[{"text":"For","start":2755.76,"end":2755.88},{"text":"the","start":2755.88,"end":2756},{"text":"Protocol","start":2756,"end":2756.48},{"text":"to","start":2756.48,"end":2756.68},{"text":"provide","start":2756.68,"end":2756.96},{"text":"a","start":2756.96,"end":2757.24},{"text":"clear","start":2757.24,"end":2757.48},{"text":"legal","start":2757.48,"end":2757.88},{"text":"basis","start":2757.88,"end":2758.32},{"text":"for","start":2758.48,"end":2758.84},{"text":"the","start":2758.84,"end":2759.12},{"text":"dispute","start":2759.12,"end":2759.52},{"text":"prevention","start":2759.52,"end":2760.04},{"text":"mechanisms,","start":2760.04,"end":2760.8},{"text":"which","start":2760.96,"end":2761.28},{"text":"are","start":2761.28,"end":2761.6},{"text":"APAs,","start":2762.32,"end":2763.04},{"text":"advance","start":2763.36,"end":2763.92},{"text":"rulings","start":2763.92,"end":2764.36},{"text":"that","start":2764.36,"end":2764.6},{"text":"are","start":2764.6,"end":2764.76},{"text":"not","start":2764.76,"end":2764.96},{"text":"related","start":2764.96,"end":2765.28},{"text":"to","start":2765.28,"end":2765.56},{"text":"transfer","start":2765.56,"end":2766.04},{"text":"pricing,","start":2766.04,"end":2766.64},{"text":"cooperative","start":2767.44,"end":2768.2},{"text":"compliance","start":2768.2,"end":2768.84},{"text":"arrangements,","start":2768.84,"end":2769.6},{"text":"simultaneous","start":2770.4,"end":2771.2},{"text":"audits","start":2771.2,"end":2771.76},{"text":"and","start":2772.32,"end":2772.6},{"text":"joint","start":2772.6,"end":2772.92},{"text":"audits.","start":2772.92,"end":2773.52}]},{"text":"For each of those mechanisms.","start":2775.04,"end":2777.68,"topics":[],"words":[{"text":"For","start":2775.04,"end":2775.44},{"text":"each","start":2775.52,"end":2775.88},{"text":"of","start":2775.88,"end":2776.2},{"text":"those","start":2776.2,"end":2776.56},{"text":"mechanisms.","start":2776.8,"end":2777.68}]},{"text":"You will find in the concept note a paragraph, a dedicated paragraph which contains main features.","start":2777.84,"end":2787.13,"topics":[],"words":[{"text":"You","start":2777.84,"end":2778.12},{"text":"will","start":2778.12,"end":2778.32},{"text":"find","start":2778.32,"end":2778.6},{"text":"in","start":2778.6,"end":2778.84},{"text":"the","start":2778.84,"end":2779},{"text":"concept","start":2779,"end":2779.52},{"text":"note","start":2779.52,"end":2780},{"text":"a","start":2782.73,"end":2782.85},{"text":"paragraph,","start":2782.85,"end":2783.37},{"text":"a","start":2783.37,"end":2783.57},{"text":"dedicated","start":2783.57,"end":2784.05},{"text":"paragraph","start":2784.05,"end":2784.61},{"text":"which","start":2784.61,"end":2784.97},{"text":"contains","start":2784.97,"end":2785.61},{"text":"main","start":2786.09,"end":2786.49},{"text":"features.","start":2786.49,"end":2787.13}]}]},{"sentences":[{"text":"Here you see in brackets the references to the respective paragraphs, and this is the opportunity for us to have a closer look on those main features.","start":2788.17,"end":2799.85,"topics":[],"words":[{"text":"Here","start":2788.17,"end":2788.49},{"text":"you","start":2788.49,"end":2788.73},{"text":"see","start":2788.73,"end":2789.01},{"text":"in","start":2789.01,"end":2789.33},{"text":"brackets","start":2789.33,"end":2789.85},{"text":"the","start":2789.85,"end":2790.13},{"text":"references","start":2790.13,"end":2790.73},{"text":"to","start":2790.89,"end":2791.21},{"text":"the","start":2791.21,"end":2791.53},{"text":"respective","start":2792.25,"end":2792.97},{"text":"paragraphs,","start":2792.97,"end":2793.77},{"text":"and","start":2794.89,"end":2795.29},{"text":"this","start":2795.45,"end":2795.73},{"text":"is","start":2795.73,"end":2795.89},{"text":"the","start":2795.89,"end":2796.05},{"text":"opportunity","start":2796.05,"end":2796.61},{"text":"for","start":2796.61,"end":2796.85},{"text":"us","start":2796.85,"end":2797.05},{"text":"to","start":2797.05,"end":2797.29},{"text":"have","start":2797.29,"end":2797.489},{"text":"a","start":2797.489,"end":2797.61},{"text":"closer","start":2797.61,"end":2797.97},{"text":"look","start":2797.97,"end":2798.25},{"text":"on","start":2798.41,"end":2798.69},{"text":"those","start":2798.69,"end":2798.97},{"text":"main","start":2798.97,"end":2799.29},{"text":"features.","start":2799.29,"end":2799.85}]}]},{"sentences":[{"text":"Some of those main features are identical across the board and are proposed to be addressed for each mechanism.","start":2802.25,"end":2812.34,"topics":[],"words":[{"text":"Some","start":2802.25,"end":2802.53},{"text":"of","start":2802.53,"end":2802.73},{"text":"those","start":2802.73,"end":2803.05},{"text":"main","start":2803.05,"end":2803.37},{"text":"features","start":2803.37,"end":2804.01},{"text":"are","start":2804.09,"end":2804.41},{"text":"identical","start":2804.41,"end":2805.05},{"text":"across","start":2805.13,"end":2805.49},{"text":"the","start":2805.49,"end":2805.73},{"text":"board","start":2805.73,"end":2806.01},{"text":"and","start":2806.25,"end":2806.65},{"text":"are","start":2806.98,"end":2807.22},{"text":"proposed","start":2807.22,"end":2807.82},{"text":"to","start":2807.82,"end":2808.18},{"text":"be","start":2808.98,"end":2809.26},{"text":"addressed","start":2809.26,"end":2810.02},{"text":"for","start":2811.06,"end":2811.38},{"text":"each","start":2811.38,"end":2811.66},{"text":"mechanism.","start":2811.66,"end":2812.34}]},{"text":"Other main features are rather tailored to the individual mechanism.","start":2814.26,"end":2820.34,"topics":[],"words":[{"text":"Other","start":2814.26,"end":2814.66},{"text":"main","start":2815.3,"end":2815.66},{"text":"features","start":2815.66,"end":2816.42},{"text":"are","start":2816.66,"end":2817.06},{"text":"rather","start":2817.14,"end":2817.62},{"text":"tailored","start":2817.7,"end":2818.34},{"text":"to","start":2818.5,"end":2818.82},{"text":"the","start":2818.82,"end":2819.06},{"text":"individual","start":2819.06,"end":2819.7},{"text":"mechanism.","start":2819.7,"end":2820.34}]},{"text":"Something that is common, for example, is to define the scope and the purpose of the individual mechanism.","start":2820.98,"end":2829.22,"topics":[],"words":[{"text":"Something","start":2820.98,"end":2821.3},{"text":"that","start":2821.3,"end":2821.54},{"text":"is","start":2821.54,"end":2821.86},{"text":"common,","start":2821.86,"end":2822.3},{"text":"for","start":2822.3,"end":2822.54},{"text":"example,","start":2822.54,"end":2823.22},{"text":"is","start":2823.3,"end":2823.7},{"text":"to","start":2823.7,"end":2824.1},{"text":"define","start":2824.1,"end":2824.74},{"text":"the","start":2825.3,"end":2825.58},{"text":"scope","start":2825.58,"end":2826.1},{"text":"and","start":2826.1,"end":2826.42},{"text":"the","start":2826.42,"end":2826.74},{"text":"purpose","start":2826.74,"end":2827.3},{"text":"of","start":2827.46,"end":2827.78},{"text":"the","start":2827.78,"end":2828.02},{"text":"individual","start":2828.02,"end":2828.62},{"text":"mechanism.","start":2828.62,"end":2829.22}]},{"text":"And this might remind us of the discussion that we just kind of finished, which is about the definition of cross border tax dispute.","start":2830.34,"end":2840.44,"topics":[],"words":[{"text":"And","start":2830.34,"end":2830.62},{"text":"this","start":2830.62,"end":2830.9},{"text":"might","start":2831.06,"end":2831.42},{"text":"remind","start":2831.42,"end":2831.78},{"text":"us","start":2831.78,"end":2832.1},{"text":"of","start":2832.1,"end":2832.38},{"text":"the","start":2832.38,"end":2832.61},{"text":"discussion","start":2832.84,"end":2833.32},{"text":"that","start":2833.32,"end":2833.52},{"text":"we","start":2833.52,"end":2833.8},{"text":"just","start":2835.4,"end":2835.76},{"text":"kind","start":2835.76,"end":2836},{"text":"of","start":2836,"end":2836.2},{"text":"finished,","start":2836.2,"end":2836.76},{"text":"which","start":2836.92,"end":2837.24},{"text":"is","start":2837.24,"end":2837.56},{"text":"about","start":2837.72,"end":2838.04},{"text":"the","start":2838.04,"end":2838.24},{"text":"definition","start":2838.24,"end":2838.76},{"text":"of","start":2838.76,"end":2839},{"text":"cross","start":2839,"end":2839.32},{"text":"border","start":2839.32,"end":2839.6},{"text":"tax","start":2839.6,"end":2839.84},{"text":"dispute.","start":2839.84,"end":2840.44}]},{"text":"Because by virtue of those individual definitions of purpose and scope of the mechanisms, we would kind of indirectly define what we actually want to address with the Protocol, the cross border tax disputes.","start":2840.68,"end":2855.48,"topics":[],"words":[{"text":"Because","start":2840.68,"end":2841.04},{"text":"by","start":2841.04,"end":2841.32},{"text":"virtue","start":2841.32,"end":2841.76},{"text":"of","start":2841.76,"end":2841.96},{"text":"those","start":2841.96,"end":2842.28},{"text":"individual","start":2842.52,"end":2843.16},{"text":"definitions","start":2843.16,"end":2843.76},{"text":"of","start":2843.76,"end":2844},{"text":"purpose","start":2844,"end":2844.4},{"text":"and","start":2844.4,"end":2844.6},{"text":"scope","start":2844.6,"end":2844.96},{"text":"of","start":2844.96,"end":2845.12},{"text":"the","start":2845.12,"end":2845.28},{"text":"mechanisms,","start":2845.28,"end":2846.04},{"text":"we","start":2846.2,"end":2846.48},{"text":"would","start":2846.48,"end":2846.72},{"text":"kind","start":2846.72,"end":2847},{"text":"of","start":2847,"end":2847.24},{"text":"indirectly","start":2847.24,"end":2848.2},{"text":"define","start":2848.36,"end":2849.08},{"text":"what","start":2849.08,"end":2849.36},{"text":"we","start":2849.36,"end":2849.6},{"text":"actually","start":2849.6,"end":2849.96},{"text":"want","start":2849.96,"end":2850.28},{"text":"to","start":2850.28,"end":2850.6},{"text":"address","start":2850.92,"end":2851.32},{"text":"with","start":2851.32,"end":2851.6},{"text":"the","start":2851.6,"end":2851.76},{"text":"Protocol,","start":2851.76,"end":2852.2},{"text":"the","start":2852.2,"end":2852.4},{"text":"cross","start":2852.4,"end":2852.68},{"text":"border","start":2852.68,"end":2853.08},{"text":"tax","start":2854.52,"end":2854.88},{"text":"disputes.","start":2854.88,"end":2855.48}]}]},{"sentences":[{"text":"Also, in this context, we want to discuss together the importance of capacity building.","start":2861.89,"end":2871.17,"topics":[],"words":[{"text":"Also,","start":2861.89,"end":2862.13},{"text":"in","start":2862.77,"end":2863.05},{"text":"this","start":2863.05,"end":2863.29},{"text":"context,","start":2863.29,"end":2863.81},{"text":"we","start":2863.81,"end":2864.09},{"text":"want","start":2864.09,"end":2864.29},{"text":"to","start":2864.29,"end":2864.49},{"text":"discuss","start":2864.49,"end":2864.77},{"text":"together","start":2865.33,"end":2865.73},{"text":"the","start":2869.09,"end":2869.45},{"text":"importance","start":2869.45,"end":2869.97},{"text":"of","start":2869.97,"end":2870.25},{"text":"capacity","start":2870.25,"end":2870.85},{"text":"building.","start":2870.85,"end":2871.17}]},{"text":"The proposal is, according to the concept note, to include a provision that would put an emphasis on the importance of capacity building when it comes to the implementation of, and the development of, or the widespread implementation of those dispute preventive mechanisms.","start":2871.17,"end":2893.43,"topics":[],"words":[{"text":"The","start":2871.17,"end":2871.45},{"text":"proposal","start":2871.45,"end":2871.97},{"text":"is,","start":2871.97,"end":2872.29},{"text":"according","start":2872.53,"end":2872.93},{"text":"to","start":2872.93,"end":2873.21},{"text":"the","start":2873.21,"end":2873.37},{"text":"concept","start":2873.37,"end":2873.77},{"text":"note,","start":2873.77,"end":2874.09},{"text":"to","start":2874.09,"end":2874.21},{"text":"include","start":2874.21,"end":2874.41},{"text":"a","start":2874.41,"end":2874.69},{"text":"provision","start":2874.69,"end":2875.17},{"text":"that","start":2875.25,"end":2875.57},{"text":"would","start":2875.57,"end":2875.89},{"text":"put","start":2876.37,"end":2876.65},{"text":"an","start":2876.65,"end":2876.81},{"text":"emphasis","start":2876.81,"end":2877.37},{"text":"on","start":2877.37,"end":2877.61},{"text":"the","start":2877.61,"end":2877.73},{"text":"importance","start":2877.73,"end":2878.09},{"text":"of","start":2878.09,"end":2878.29},{"text":"capacity","start":2878.29,"end":2878.85},{"text":"building","start":2878.85,"end":2879.17},{"text":"when","start":2881.33,"end":2881.61},{"text":"it","start":2881.61,"end":2881.73},{"text":"comes","start":2881.73,"end":2881.93},{"text":"to","start":2881.93,"end":2882.29},{"text":"the","start":2883.17,"end":2883.45},{"text":"implementation","start":2883.45,"end":2884.21},{"text":"of,","start":2884.21,"end":2884.48},{"text":"and","start":2885.03,"end":2885.15},{"text":"the","start":2885.15,"end":2885.35},{"text":"development","start":2885.35,"end":2885.67},{"text":"of,","start":2886.23,"end":2886.63},{"text":"or","start":2887.83,"end":2888.11},{"text":"the","start":2888.11,"end":2888.27},{"text":"widespread","start":2888.27,"end":2888.79},{"text":"implementation","start":2888.79,"end":2889.51},{"text":"of","start":2889.83,"end":2890.23},{"text":"those","start":2890.63,"end":2891.03},{"text":"dispute","start":2891.43,"end":2892.03},{"text":"preventive","start":2892.03,"end":2892.55},{"text":"mechanisms.","start":2892.55,"end":2893.43}]},{"text":"In the context of Workstream 1, in the context of the Framework Convention itself, we are discussing capacity building and technical assistance.","start":2894.79,"end":2904.07,"topics":[],"words":[{"text":"In","start":2894.79,"end":2895.07},{"text":"the","start":2895.07,"end":2895.19},{"text":"context","start":2895.19,"end":2895.51},{"text":"of","start":2895.51,"end":2895.75},{"text":"Workstream","start":2895.75,"end":2896.35},{"text":"1,","start":2896.35,"end":2896.63},{"text":"in","start":2897.11,"end":2897.39},{"text":"the","start":2897.39,"end":2897.51},{"text":"context","start":2897.51,"end":2897.79},{"text":"of","start":2897.79,"end":2897.91},{"text":"the","start":2897.91,"end":2898.03},{"text":"Framework","start":2898.03,"end":2898.43},{"text":"Convention","start":2898.43,"end":2898.91},{"text":"itself,","start":2898.91,"end":2899.35},{"text":"we","start":2899.91,"end":2900.23},{"text":"are","start":2900.23,"end":2900.469},{"text":"discussing","start":2900.469,"end":2901.11},{"text":"capacity","start":2901.83,"end":2902.43},{"text":"building","start":2902.43,"end":2902.75},{"text":"and","start":2902.75,"end":2902.99},{"text":"technical","start":2902.99,"end":2903.47},{"text":"assistance.","start":2903.47,"end":2904.07}]},{"text":"And of course, this is something that needs to be taken into account and which requires us to coordinate with WorkStream1 in this regard.","start":2904.07,"end":2913.6,"topics":[],"words":[{"text":"And","start":2904.07,"end":2904.31},{"text":"of","start":2904.31,"end":2904.51},{"text":"course,","start":2904.51,"end":2904.79},{"text":"this","start":2905.75,"end":2906.11},{"text":"is","start":2906.11,"end":2906.39},{"text":"something","start":2906.39,"end":2906.67},{"text":"that","start":2906.67,"end":2906.91},{"text":"needs","start":2906.91,"end":2907.11},{"text":"to","start":2907.11,"end":2907.27},{"text":"be","start":2907.27,"end":2907.39},{"text":"taken","start":2907.39,"end":2907.63},{"text":"into","start":2907.63,"end":2907.91},{"text":"account","start":2907.91,"end":2908.23},{"text":"and","start":2908.23,"end":2908.51},{"text":"which","start":2908.51,"end":2908.79},{"text":"requires","start":2908.95,"end":2909.55},{"text":"us","start":2909.55,"end":2909.75},{"text":"to","start":2909.75,"end":2910.01},{"text":"coordinate","start":2910.32,"end":2910.88},{"text":"with","start":2910.88,"end":2911.12},{"text":"WorkStream1","start":2911.12,"end":2912.56},{"text":"in","start":2912.56,"end":2912.88},{"text":"this","start":2912.88,"end":2913.12},{"text":"regard.","start":2913.12,"end":2913.6}]},{"text":"Kindly ask the Secretariat to now turn to slide 10 with the two questions and the room is invited to chip in on question E and question F, which are whether the main features that are outlined for each mechanism provide an appropriate basis for drafting the corresponding provisions are under the Protocol.","start":2915.6,"end":2936.72,"topics":[],"words":[{"text":"Kindly","start":2915.6,"end":2916.04},{"text":"ask","start":2916.04,"end":2916.24},{"text":"the","start":2916.24,"end":2916.4},{"text":"Secretariat","start":2916.4,"end":2917.04},{"text":"to","start":2917.04,"end":2917.24},{"text":"now","start":2917.24,"end":2917.4},{"text":"turn","start":2917.4,"end":2917.6},{"text":"to","start":2917.6,"end":2917.92},{"text":"slide","start":2917.92,"end":2918.32},{"text":"10","start":2918.32,"end":2918.56},{"text":"with","start":2918.56,"end":2918.76},{"text":"the","start":2918.76,"end":2918.96},{"text":"two","start":2918.96,"end":2919.16},{"text":"questions","start":2919.16,"end":2919.76},{"text":"and","start":2921.2,"end":2921.48},{"text":"the","start":2921.48,"end":2921.64},{"text":"room","start":2921.64,"end":2921.84},{"text":"is","start":2921.84,"end":2922.04},{"text":"invited","start":2922.04,"end":2922.48},{"text":"to","start":2922.56,"end":2922.96},{"text":"chip","start":2923.12,"end":2923.48},{"text":"in","start":2923.48,"end":2923.72},{"text":"on","start":2923.72,"end":2924.08},{"text":"question","start":2924.64,"end":2925.04},{"text":"E","start":2925.04,"end":2925.36},{"text":"and","start":2925.36,"end":2925.56},{"text":"question","start":2925.56,"end":2925.8},{"text":"F,","start":2925.8,"end":2926.16},{"text":"which","start":2926.8,"end":2927.16},{"text":"are","start":2927.16,"end":2927.52},{"text":"whether","start":2927.92,"end":2928.28},{"text":"the","start":2928.28,"end":2928.52},{"text":"main","start":2928.52,"end":2928.72},{"text":"features","start":2928.72,"end":2929.28},{"text":"that","start":2929.28,"end":2929.48},{"text":"are","start":2929.48,"end":2929.68},{"text":"outlined","start":2929.68,"end":2930.16},{"text":"for","start":2930.16,"end":2930.28},{"text":"each","start":2930.28,"end":2930.52},{"text":"mechanism","start":2930.52,"end":2931.12},{"text":"provide","start":2931.12,"end":2931.52},{"text":"an","start":2931.52,"end":2931.92},{"text":"appropriate","start":2932,"end":2932.72},{"text":"basis","start":2932.8,"end":2933.36},{"text":"for","start":2933.36,"end":2933.64},{"text":"drafting","start":2933.64,"end":2934.16},{"text":"the","start":2934.24,"end":2934.52},{"text":"corresponding","start":2934.52,"end":2935.04},{"text":"provisions","start":2935.04,"end":2935.56},{"text":"are","start":2935.56,"end":2935.69},{"text":"under","start":2935.76,"end":2935.92},{"text":"the","start":2935.92,"end":2936.12},{"text":"Protocol.","start":2936.12,"end":2936.72}]}]},{"sentences":[{"text":"And then second letter F, whether it is appropriate for the Protocol to include one or more provisions emphasizing the Framework Convention's capacity building commitment as a key element to facilitate effective implementation of the Protocol's dispute prevention mechanism.","start":2937.44,"end":2955.04,"topics":[],"words":[{"text":"And","start":2937.44,"end":2937.72},{"text":"then","start":2937.72,"end":2937.96},{"text":"second","start":2937.96,"end":2938.32},{"text":"letter","start":2938.32,"end":2938.76},{"text":"F,","start":2938.76,"end":2939.04},{"text":"whether","start":2939.12,"end":2939.44},{"text":"it","start":2939.44,"end":2939.64},{"text":"is","start":2939.64,"end":2939.8},{"text":"appropriate","start":2939.8,"end":2940.28},{"text":"for","start":2940.28,"end":2940.52},{"text":"the","start":2940.52,"end":2940.68},{"text":"Protocol","start":2940.68,"end":2941.12},{"text":"to","start":2941.12,"end":2941.32},{"text":"include","start":2941.32,"end":2941.6},{"text":"one","start":2942.16,"end":2942.48},{"text":"or","start":2942.48,"end":2942.68},{"text":"more","start":2942.68,"end":2942.88},{"text":"provisions","start":2942.88,"end":2943.6},{"text":"emphasizing","start":2943.76,"end":2944.48},{"text":"the","start":2944.48,"end":2944.68},{"text":"Framework","start":2944.68,"end":2945.12},{"text":"Convention's","start":2945.12,"end":2945.96},{"text":"capacity","start":2945.96,"end":2946.56},{"text":"building","start":2946.56,"end":2946.88},{"text":"commitment","start":2946.88,"end":2947.52},{"text":"as","start":2948,"end":2948.28},{"text":"a","start":2948.28,"end":2948.44},{"text":"key","start":2948.44,"end":2948.68},{"text":"element","start":2948.68,"end":2949.12},{"text":"to","start":2949.28,"end":2949.56},{"text":"facilitate","start":2949.56,"end":2950.24},{"text":"effective","start":2950.24,"end":2950.84},{"text":"implementation","start":2950.84,"end":2951.6},{"text":"of","start":2952.08,"end":2952.36},{"text":"the","start":2952.36,"end":2952.52},{"text":"Protocol's","start":2952.52,"end":2953.32},{"text":"dispute","start":2953.32,"end":2953.84},{"text":"prevention","start":2953.84,"end":2954.4},{"text":"mechanism.","start":2954.4,"end":2955.04}]}]},{"sentences":[{"text":"With that, I open the floor.","start":2959.36,"end":2961.12,"topics":[],"words":[{"text":"With","start":2959.36,"end":2959.68},{"text":"that,","start":2959.68,"end":2959.96},{"text":"I","start":2959.96,"end":2960.2},{"text":"open","start":2960.2,"end":2960.44},{"text":"the","start":2960.44,"end":2960.72},{"text":"floor.","start":2960.72,"end":2961.12}]}]},{"sentences":[{"text":"For the United Arab Emirates.","start":2965.8,"end":2967.72,"topics":[],"words":[{"text":"For","start":2965.8,"end":2966},{"text":"the","start":2966,"end":2966.28},{"text":"United","start":2966.28,"end":2966.6},{"text":"Arab","start":2966.68,"end":2967.12},{"text":"Emirates.","start":2967.12,"end":2967.72}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":22,"paragraphs":[{"sentences":[{"text":"Thank you.","start":2969.88,"end":2970.52,"topics":[],"words":[{"text":"Thank","start":2969.88,"end":2970.24},{"text":"you.","start":2970.24,"end":2970.52}]},{"text":"Thank you.","start":2970.92,"end":2971.36,"topics":[],"words":[{"text":"Thank","start":2970.92,"end":2971.24},{"text":"you.","start":2971.24,"end":2971.36}]},{"text":"CO leads so based on the menu of options that was just presented on screen earlier regarding dispute prevention, we did have a few thoughts around the I think it's the ccp.","start":2971.36,"end":2984.52,"topics":[{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."}],"words":[{"text":"CO","start":2971.36,"end":2971.56},{"text":"leads","start":2971.56,"end":2972.12},{"text":"so","start":2972.84,"end":2973.24},{"text":"based","start":2973.4,"end":2973.72},{"text":"on","start":2973.72,"end":2974.04},{"text":"the","start":2974.6,"end":2974.88},{"text":"menu","start":2974.88,"end":2975.12},{"text":"of","start":2975.12,"end":2975.28},{"text":"options","start":2975.28,"end":2975.56},{"text":"that","start":2975.56,"end":2975.76},{"text":"was","start":2975.76,"end":2976},{"text":"just","start":2976,"end":2976.28},{"text":"presented","start":2976.28,"end":2976.72},{"text":"on","start":2976.72,"end":2976.96},{"text":"screen","start":2976.96,"end":2977.28},{"text":"earlier","start":2977.28,"end":2977.559},{"text":"regarding","start":2977.559,"end":2978.08},{"text":"dispute","start":2978.08,"end":2978.56},{"text":"prevention,","start":2978.56,"end":2979.08},{"text":"we","start":2980.12,"end":2980.4},{"text":"did","start":2980.4,"end":2980.56},{"text":"have","start":2980.56,"end":2980.72},{"text":"a","start":2980.72,"end":2980.88},{"text":"few","start":2980.88,"end":2981.08},{"text":"thoughts","start":2981.08,"end":2981.64},{"text":"around","start":2981.96,"end":2982.32},{"text":"the","start":2982.32,"end":2982.64},{"text":"I","start":2982.64,"end":2982.84},{"text":"think","start":2982.84,"end":2983},{"text":"it's","start":2983,"end":2983.24},{"text":"the","start":2983.24,"end":2983.48},{"text":"ccp.","start":2983.8,"end":2984.52}]},{"text":"We do believe that active engagement between taxpayers and tax authorities is an effective way of going about dispute prevention.","start":2985.16,"end":2996.66,"topics":[{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."}],"words":[{"text":"We","start":2985.16,"end":2985.52},{"text":"do","start":2985.52,"end":2985.88},{"text":"believe","start":2986.28,"end":2986.68},{"text":"that","start":2986.68,"end":2987.08},{"text":"active","start":2987.94,"end":2988.38},{"text":"engagement","start":2988.38,"end":2988.94},{"text":"between","start":2988.94,"end":2989.22},{"text":"taxpayers","start":2989.22,"end":2989.94},{"text":"and","start":2989.94,"end":2990.14},{"text":"tax","start":2990.14,"end":2990.34},{"text":"authorities","start":2990.34,"end":2990.98},{"text":"is","start":2991.14,"end":2991.42},{"text":"an","start":2991.42,"end":2991.7},{"text":"effective","start":2993.78,"end":2994.3},{"text":"way","start":2994.3,"end":2994.42},{"text":"of","start":2994.42,"end":2994.54},{"text":"going","start":2994.54,"end":2994.7},{"text":"about","start":2994.7,"end":2994.98},{"text":"dispute","start":2995.3,"end":2995.94},{"text":"prevention.","start":2995.94,"end":2996.66}]},{"text":"But we know from other sort of compliance programs that have been developed under international FORA that these can be quite resource intensive for taxpayers.","start":2997.06,"end":3006.42,"topics":[{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."}],"words":[{"text":"But","start":2997.06,"end":2997.46},{"text":"we","start":2998.02,"end":2998.34},{"text":"know","start":2998.34,"end":2998.62},{"text":"from","start":2998.62,"end":2998.98},{"text":"other","start":2999.62,"end":3000.02},{"text":"sort","start":3000.34,"end":3000.66},{"text":"of","start":3000.66,"end":3000.74},{"text":"compliance","start":3000.74,"end":3001.14},{"text":"programs","start":3001.14,"end":3001.58},{"text":"that","start":3001.58,"end":3001.7},{"text":"have","start":3001.7,"end":3001.82},{"text":"been","start":3001.82,"end":3001.98},{"text":"developed","start":3001.98,"end":3002.42},{"text":"under","start":3002.42,"end":3002.66},{"text":"international","start":3002.66,"end":3002.98},{"text":"FORA","start":3003.22,"end":3003.7},{"text":"that","start":3003.7,"end":3003.9},{"text":"these","start":3003.9,"end":3004.06},{"text":"can","start":3004.06,"end":3004.22},{"text":"be","start":3004.22,"end":3004.34},{"text":"quite","start":3004.34,"end":3004.54},{"text":"resource","start":3004.54,"end":3004.94},{"text":"intensive","start":3004.94,"end":3005.38},{"text":"for","start":3005.46,"end":3005.74},{"text":"taxpayers.","start":3005.74,"end":3006.42}]}]},{"sentences":[{"text":"So I think in the instances where it is resource intensive and to get maximum uptake and participation from taxpayers, I think there needs to be the outcome needs to be determined for taxpayers of what the outcome is going to be of the ccp.","start":3006.58,"end":3020.37,"topics":[{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."}],"words":[{"text":"So","start":3006.58,"end":3006.98},{"text":"I","start":3007.46,"end":3007.74},{"text":"think","start":3007.74,"end":3007.94},{"text":"in","start":3007.94,"end":3008.26},{"text":"the","start":3008.42,"end":3008.7},{"text":"instances","start":3008.7,"end":3009.06},{"text":"where","start":3009.06,"end":3009.26},{"text":"it","start":3009.26,"end":3009.38},{"text":"is","start":3009.38,"end":3009.54},{"text":"resource","start":3009.54,"end":3009.98},{"text":"intensive","start":3009.98,"end":3010.42},{"text":"and","start":3010.5,"end":3010.9},{"text":"to","start":3010.9,"end":3011.26},{"text":"get","start":3011.26,"end":3011.54},{"text":"maximum","start":3011.54,"end":3012.1},{"text":"uptake","start":3012.1,"end":3012.54},{"text":"and","start":3012.54,"end":3012.74},{"text":"participation","start":3012.74,"end":3013.38},{"text":"from","start":3013.38,"end":3013.62},{"text":"taxpayers,","start":3013.62,"end":3014.26},{"text":"I","start":3014.77,"end":3014.85},{"text":"think","start":3014.85,"end":3014.97},{"text":"there","start":3014.97,"end":3015.13},{"text":"needs","start":3015.13,"end":3015.29},{"text":"to","start":3015.29,"end":3015.41},{"text":"be","start":3015.41,"end":3015.65},{"text":"the","start":3016.05,"end":3016.37},{"text":"outcome","start":3016.37,"end":3016.73},{"text":"needs","start":3016.73,"end":3016.89},{"text":"to","start":3016.89,"end":3017.01},{"text":"be","start":3017.01,"end":3017.13},{"text":"determined","start":3017.13,"end":3017.45},{"text":"for","start":3017.45,"end":3017.61},{"text":"taxpayers","start":3017.61,"end":3018.13},{"text":"of","start":3018.13,"end":3018.33},{"text":"what","start":3018.33,"end":3018.49},{"text":"the","start":3018.49,"end":3018.65},{"text":"outcome","start":3018.65,"end":3018.97},{"text":"is","start":3018.97,"end":3019.09},{"text":"going","start":3019.09,"end":3019.21},{"text":"to","start":3019.21,"end":3019.33},{"text":"be","start":3019.33,"end":3019.45},{"text":"of","start":3019.45,"end":3019.57},{"text":"the","start":3019.57,"end":3019.69},{"text":"ccp.","start":3019.69,"end":3020.37}]},{"text":"So whether that's a pathway to apa, because as mentioned, these processes can be quite resource intensive.","start":3021.25,"end":3028.37,"topics":[{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."},{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"So","start":3021.25,"end":3021.53},{"text":"whether","start":3021.53,"end":3021.73},{"text":"that's","start":3021.73,"end":3022.21},{"text":"a","start":3022.85,"end":3023.13},{"text":"pathway","start":3023.13,"end":3023.53},{"text":"to","start":3023.53,"end":3023.69},{"text":"apa,","start":3023.69,"end":3024.29},{"text":"because","start":3024.61,"end":3025.01},{"text":"as","start":3025.17,"end":3025.53},{"text":"mentioned,","start":3025.53,"end":3026.13},{"text":"these","start":3026.21,"end":3026.49},{"text":"processes","start":3026.49,"end":3027.05},{"text":"can","start":3027.05,"end":3027.21},{"text":"be","start":3027.21,"end":3027.33},{"text":"quite","start":3027.33,"end":3027.53},{"text":"resource","start":3027.53,"end":3027.93},{"text":"intensive.","start":3027.93,"end":3028.37}]},{"text":"So I think if a taxpayer knows if they are going to go through all this work, but not only the taxpayer but also the tax administration, if they're going to go through this much work, is there an opportunity to convert that work into an APA at the end or is there a possibility of maybe assigning a risk rating to the taxpayers so they get a bit more sort of direction on their tax affairs?","start":3028.37,"end":3050.64,"topics":[{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."},{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"So","start":3028.37,"end":3028.61},{"text":"I","start":3028.61,"end":3028.69},{"text":"think","start":3028.69,"end":3028.81},{"text":"if","start":3028.81,"end":3028.97},{"text":"a","start":3028.97,"end":3029.09},{"text":"taxpayer","start":3029.09,"end":3029.53},{"text":"knows","start":3029.53,"end":3029.97},{"text":"if","start":3030.289,"end":3030.61},{"text":"they","start":3030.61,"end":3030.81},{"text":"are","start":3030.81,"end":3030.93},{"text":"going","start":3030.93,"end":3031.01},{"text":"to","start":3031.01,"end":3031.09},{"text":"go","start":3031.09,"end":3031.21},{"text":"through","start":3031.21,"end":3031.37},{"text":"all","start":3031.37,"end":3031.49},{"text":"this","start":3031.49,"end":3031.61},{"text":"work,","start":3031.61,"end":3031.81},{"text":"but","start":3031.81,"end":3032.09},{"text":"not","start":3032.09,"end":3032.33},{"text":"only","start":3032.33,"end":3032.49},{"text":"the","start":3032.49,"end":3032.61},{"text":"taxpayer","start":3032.61,"end":3033.09},{"text":"but","start":3033.09,"end":3033.21},{"text":"also","start":3033.21,"end":3033.41},{"text":"the","start":3033.41,"end":3033.57},{"text":"tax","start":3033.57,"end":3033.77},{"text":"administration,","start":3033.77,"end":3034.37},{"text":"if","start":3034.85,"end":3035.13},{"text":"they're","start":3035.13,"end":3035.33},{"text":"going","start":3035.33,"end":3035.45},{"text":"to","start":3035.45,"end":3035.57},{"text":"go","start":3035.57,"end":3035.69},{"text":"through","start":3035.69,"end":3035.85},{"text":"this","start":3035.85,"end":3036.05},{"text":"much","start":3036.05,"end":3036.25},{"text":"work,","start":3036.25,"end":3036.45},{"text":"is","start":3036.45,"end":3036.65},{"text":"there","start":3036.65,"end":3036.77},{"text":"an","start":3036.77,"end":3036.89},{"text":"opportunity","start":3036.89,"end":3037.49},{"text":"to","start":3037.49,"end":3037.69},{"text":"convert","start":3037.69,"end":3038.13},{"text":"that","start":3038.45,"end":3038.73},{"text":"work","start":3038.73,"end":3038.97},{"text":"into","start":3038.97,"end":3039.25},{"text":"an","start":3039.25,"end":3039.45},{"text":"APA","start":3039.45,"end":3039.85},{"text":"at","start":3039.85,"end":3039.97},{"text":"the","start":3039.97,"end":3040.09},{"text":"end","start":3040.09,"end":3040.37},{"text":"or","start":3040.96,"end":3041.2},{"text":"is","start":3041.2,"end":3041.48},{"text":"there","start":3041.48,"end":3041.68},{"text":"a","start":3041.68,"end":3042},{"text":"possibility","start":3042.24,"end":3042.76},{"text":"of","start":3042.76,"end":3043},{"text":"maybe","start":3043,"end":3043.44},{"text":"assigning","start":3043.76,"end":3044.28},{"text":"a","start":3044.28,"end":3044.4},{"text":"risk","start":3044.4,"end":3044.6},{"text":"rating","start":3044.6,"end":3045.04},{"text":"to","start":3045.2,"end":3045.44},{"text":"the","start":3045.44,"end":3045.52},{"text":"taxpayers","start":3045.52,"end":3046.08},{"text":"so","start":3046.08,"end":3046.24},{"text":"they","start":3046.24,"end":3046.36},{"text":"get","start":3046.36,"end":3046.52},{"text":"a","start":3046.52,"end":3046.68},{"text":"bit","start":3046.68,"end":3046.88},{"text":"more","start":3046.88,"end":3047.2},{"text":"sort","start":3047.68,"end":3047.96},{"text":"of","start":3047.96,"end":3048.08},{"text":"direction","start":3048.08,"end":3048.64},{"text":"on","start":3049.04,"end":3049.44},{"text":"their","start":3049.52,"end":3049.8},{"text":"tax","start":3049.8,"end":3050.04},{"text":"affairs?","start":3050.04,"end":3050.64}]},{"text":"The other thing, and I don't know if it's right to mention it now or later, but we were pleased to see that confidentiality was mentioned when it came to all of these dispute prevention mechanisms.","start":3051.92,"end":3063.92,"topics":[{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."}],"words":[{"text":"The","start":3051.92,"end":3052.2},{"text":"other","start":3052.2,"end":3052.4},{"text":"thing,","start":3052.4,"end":3052.72},{"text":"and","start":3052.88,"end":3053.16},{"text":"I","start":3053.16,"end":3053.28},{"text":"don't","start":3053.28,"end":3053.44},{"text":"know","start":3053.44,"end":3053.52},{"text":"if","start":3053.52,"end":3053.6},{"text":"it's","start":3053.6,"end":3053.76},{"text":"right","start":3053.76,"end":3053.88},{"text":"to","start":3053.88,"end":3054.04},{"text":"mention","start":3054.04,"end":3054.28},{"text":"it","start":3054.28,"end":3054.44},{"text":"now","start":3054.44,"end":3054.6},{"text":"or","start":3054.6,"end":3054.76},{"text":"later,","start":3054.76,"end":3055},{"text":"but","start":3055,"end":3055.36},{"text":"we","start":3055.52,"end":3055.8},{"text":"were","start":3055.8,"end":3056.08},{"text":"pleased","start":3056.479,"end":3056.88},{"text":"to","start":3056.88,"end":3057.04},{"text":"see","start":3057.04,"end":3057.28},{"text":"that","start":3057.28,"end":3057.6},{"text":"confidentiality","start":3058.32,"end":3059.2},{"text":"was","start":3059.2,"end":3059.4},{"text":"mentioned","start":3059.4,"end":3059.84},{"text":"when","start":3059.84,"end":3060.04},{"text":"it","start":3060.04,"end":3060.16},{"text":"came","start":3060.16,"end":3060.32},{"text":"to","start":3060.32,"end":3060.6},{"text":"all","start":3060.6,"end":3060.88},{"text":"of","start":3060.88,"end":3061.08},{"text":"these","start":3061.08,"end":3061.28},{"text":"dispute","start":3061.28,"end":3061.76},{"text":"prevention","start":3061.76,"end":3062.48},{"text":"mechanisms.","start":3063.04,"end":3063.92}]},{"text":"And we would encourage that when the protocol is drafted that that is explained and laid out clearly.","start":3064.64,"end":3071.35,"topics":[{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."}],"words":[{"text":"And","start":3064.64,"end":3065.04},{"text":"we","start":3065.52,"end":3065.76},{"text":"would","start":3065.76,"end":3065.88},{"text":"encourage","start":3065.88,"end":3066.28},{"text":"that","start":3066.28,"end":3066.56},{"text":"when","start":3067.11,"end":3067.23},{"text":"the","start":3067.23,"end":3067.35},{"text":"protocol","start":3067.35,"end":3067.71},{"text":"is","start":3067.71,"end":3067.87},{"text":"drafted","start":3067.87,"end":3068.27},{"text":"that","start":3068.27,"end":3068.47},{"text":"that","start":3068.47,"end":3068.67},{"text":"is","start":3068.67,"end":3068.95},{"text":"explained","start":3069.35,"end":3069.87},{"text":"and","start":3069.87,"end":3070.23},{"text":"laid","start":3070.39,"end":3070.75},{"text":"out","start":3070.75,"end":3070.91},{"text":"clearly.","start":3070.91,"end":3071.35}]}]},{"sentences":[{"text":"The other point we had on part F regarding capacity building, that's something we've been a strong advocate for.","start":3073.43,"end":3079.71,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"The","start":3073.43,"end":3073.75},{"text":"other","start":3073.75,"end":3073.99},{"text":"point","start":3073.99,"end":3074.19},{"text":"we","start":3074.19,"end":3074.35},{"text":"had","start":3074.35,"end":3074.59},{"text":"on","start":3074.59,"end":3074.91},{"text":"part","start":3074.91,"end":3075.27},{"text":"F","start":3075.27,"end":3075.67},{"text":"regarding","start":3075.67,"end":3076.23},{"text":"capacity","start":3076.23,"end":3076.83},{"text":"building,","start":3076.83,"end":3077.19},{"text":"that's","start":3077.51,"end":3077.87},{"text":"something","start":3077.87,"end":3078.03},{"text":"we've","start":3078.03,"end":3078.23},{"text":"been","start":3078.23,"end":3078.39},{"text":"a","start":3078.39,"end":3078.55},{"text":"strong","start":3078.55,"end":3078.79},{"text":"advocate","start":3078.87,"end":3079.47},{"text":"for.","start":3079.47,"end":3079.71}]},{"text":"We do believe that that is an effective way not only for sort of tax administrations in developing countries and around the world to implement existing mechanisms, but also the output of the mechanisms that are agreed under this protocol.","start":3079.71,"end":3095.91,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"We","start":3079.71,"end":3079.95},{"text":"do","start":3079.95,"end":3080.11},{"text":"believe","start":3080.11,"end":3080.39},{"text":"that","start":3081.35,"end":3081.67},{"text":"that","start":3081.67,"end":3081.91},{"text":"is","start":3081.91,"end":3082.23},{"text":"an","start":3082.31,"end":3082.629},{"text":"effective","start":3082.629,"end":3083.07},{"text":"way","start":3083.07,"end":3083.27},{"text":"not","start":3083.27,"end":3083.47},{"text":"only","start":3083.47,"end":3083.75},{"text":"for","start":3083.99,"end":3084.39},{"text":"sort","start":3084.39,"end":3084.71},{"text":"of","start":3084.71,"end":3084.79},{"text":"tax","start":3084.79,"end":3084.99},{"text":"administrations","start":3084.99,"end":3085.99},{"text":"in","start":3086.31,"end":3086.59},{"text":"developing","start":3086.59,"end":3087.07},{"text":"countries","start":3087.07,"end":3087.31},{"text":"and","start":3087.31,"end":3087.67},{"text":"around","start":3087.83,"end":3088.19},{"text":"the","start":3088.19,"end":3088.39},{"text":"world","start":3088.39,"end":3088.59},{"text":"to","start":3088.59,"end":3088.95},{"text":"implement","start":3089.51,"end":3090.07},{"text":"existing","start":3090.07,"end":3090.67},{"text":"mechanisms,","start":3090.67,"end":3091.31},{"text":"but","start":3091.31,"end":3091.51},{"text":"also","start":3091.51,"end":3091.79},{"text":"the","start":3091.79,"end":3092.03},{"text":"output","start":3092.03,"end":3092.55},{"text":"of","start":3092.55,"end":3092.87},{"text":"the","start":3093.35,"end":3093.47},{"text":"mechanisms","start":3093.47,"end":3093.99},{"text":"that","start":3093.99,"end":3094.11},{"text":"are","start":3094.11,"end":3094.27},{"text":"agreed","start":3094.27,"end":3094.75},{"text":"under","start":3094.75,"end":3095.03},{"text":"this","start":3095.03,"end":3095.27},{"text":"protocol.","start":3095.27,"end":3095.91}]},{"text":"Thank you.","start":3096.15,"end":3096.79,"topics":[],"words":[{"text":"Thank","start":3096.15,"end":3096.51},{"text":"you.","start":3096.51,"end":3096.79}]}]}],"speaker":{"name":null,"affiliation":"ARE","affiliation_full":"United Arab Emirates","group":null,"function":"Representative"}},{"statement_number":23,"paragraphs":[{"sentences":[{"text":"Thank you.","start":3100.71,"end":3101.27,"topics":[],"words":[{"text":"Thank","start":3100.71,"end":3101.07},{"text":"you.","start":3101.07,"end":3101.27}]},{"text":"Uae. On the first part of your intervention, it is true that in paragraph 28, first is cooperative compliance arrangements are described more generally in abstract and if I'm not mistaken there is there it says that normally it is something that's going to end with something like a comfort letter, but it can go beyond that.","start":3101.27,"end":3129.2,"topics":[],"words":[{"text":"Uae.","start":3101.27,"end":3101.91},{"text":"On","start":3103.03,"end":3103.31},{"text":"the","start":3103.31,"end":3103.47},{"text":"first","start":3103.47,"end":3103.71},{"text":"part","start":3103.71,"end":3103.95},{"text":"of","start":3103.95,"end":3104.23},{"text":"your","start":3104.39,"end":3104.67},{"text":"intervention,","start":3104.67,"end":3105.43},{"text":"it","start":3107.35,"end":3107.63},{"text":"is","start":3107.63,"end":3107.79},{"text":"true","start":3107.79,"end":3108.03},{"text":"that","start":3108.03,"end":3108.31},{"text":"in","start":3108.31,"end":3108.63},{"text":"paragraph","start":3108.63,"end":3109.189},{"text":"28,","start":3109.189,"end":3109.83},{"text":"first","start":3110.47,"end":3110.83},{"text":"is","start":3110.83,"end":3111.19},{"text":"cooperative","start":3111.59,"end":3112.27},{"text":"compliance","start":3112.27,"end":3112.79},{"text":"arrangements","start":3112.79,"end":3113.35},{"text":"are","start":3113.35,"end":3113.75},{"text":"described","start":3113.91,"end":3114.63},{"text":"more","start":3115.59,"end":3115.87},{"text":"generally","start":3115.87,"end":3116.31},{"text":"in","start":3116.31,"end":3116.55},{"text":"abstract","start":3116.55,"end":3117.11},{"text":"and","start":3117.91,"end":3118.19},{"text":"if","start":3118.19,"end":3118.35},{"text":"I'm","start":3118.35,"end":3118.55},{"text":"not","start":3118.55,"end":3118.67},{"text":"mistaken","start":3118.67,"end":3119.19},{"text":"there","start":3119.27,"end":3119.51},{"text":"is","start":3119.51,"end":3119.53},{"text":"there","start":3119.68,"end":3119.92},{"text":"it","start":3120.48,"end":3120.8},{"text":"says","start":3120.8,"end":3121.12},{"text":"that","start":3121.12,"end":3121.48},{"text":"normally","start":3121.48,"end":3121.88},{"text":"it","start":3121.88,"end":3122.04},{"text":"is","start":3122.04,"end":3122.24},{"text":"something","start":3122.24,"end":3122.56},{"text":"that's","start":3122.56,"end":3123.08},{"text":"going","start":3123.08,"end":3123.32},{"text":"to","start":3123.32,"end":3123.48},{"text":"end","start":3123.48,"end":3123.72},{"text":"with","start":3123.72,"end":3124},{"text":"something","start":3124,"end":3124.24},{"text":"like","start":3124.24,"end":3124.44},{"text":"a","start":3124.44,"end":3124.6},{"text":"comfort","start":3124.6,"end":3125.16},{"text":"letter,","start":3125.16,"end":3125.68},{"text":"but","start":3127.04,"end":3127.44},{"text":"it","start":3127.44,"end":3127.72},{"text":"can","start":3127.72,"end":3128},{"text":"go","start":3128,"end":3128.36},{"text":"beyond","start":3128.36,"end":3128.8},{"text":"that.","start":3128.8,"end":3129.2}]},{"text":"And it is true that with regard to other instruments, excuse me, mechanisms like for example, simultaneous audits, one of the main features that are also proposed is for example, set out how outcome are documented and used.","start":3129.52,"end":3147.33,"topics":[],"words":[{"text":"And","start":3129.52,"end":3129.92},{"text":"it","start":3131.36,"end":3131.64},{"text":"is","start":3131.64,"end":3131.8},{"text":"true","start":3131.8,"end":3132.12},{"text":"that","start":3132.12,"end":3132.48},{"text":"with","start":3134.08,"end":3134.36},{"text":"regard","start":3134.36,"end":3134.68},{"text":"to","start":3134.68,"end":3134.88},{"text":"other","start":3134.88,"end":3135.2},{"text":"instruments,","start":3135.599,"end":3136.16},{"text":"excuse","start":3137.6,"end":3138.08},{"text":"me,","start":3138.08,"end":3138.32},{"text":"mechanisms","start":3138.56,"end":3139.24},{"text":"like","start":3139.24,"end":3139.4},{"text":"for","start":3139.4,"end":3139.56},{"text":"example,","start":3139.56,"end":3140},{"text":"simultaneous","start":3140,"end":3140.64},{"text":"audits,","start":3140.64,"end":3141.08},{"text":"one","start":3141.08,"end":3141.28},{"text":"of","start":3141.28,"end":3141.36},{"text":"the","start":3141.36,"end":3141.48},{"text":"main","start":3141.48,"end":3141.68},{"text":"features","start":3141.68,"end":3142.12},{"text":"that","start":3142.12,"end":3142.28},{"text":"are","start":3142.28,"end":3142.44},{"text":"also","start":3142.44,"end":3142.68},{"text":"proposed","start":3142.68,"end":3143.12},{"text":"is","start":3143.12,"end":3143.32},{"text":"for","start":3143.32,"end":3143.52},{"text":"example,","start":3143.52,"end":3144.08},{"text":"set","start":3144.32,"end":3144.64},{"text":"out","start":3144.64,"end":3144.88},{"text":"how","start":3144.88,"end":3145.2},{"text":"outcome","start":3145.2,"end":3145.66},{"text":"are","start":3146.05,"end":3146.17},{"text":"documented","start":3146.17,"end":3146.73},{"text":"and","start":3146.73,"end":3146.97},{"text":"used.","start":3146.97,"end":3147.33}]},{"text":"And this is something for the room to consider whether it would be appropriate also to add a similar point to CCPs.","start":3148.37,"end":3157.65,"topics":[],"words":[{"text":"And","start":3148.37,"end":3148.65},{"text":"this","start":3148.65,"end":3148.81},{"text":"is","start":3148.81,"end":3148.97},{"text":"something","start":3148.97,"end":3149.17},{"text":"for","start":3149.17,"end":3149.37},{"text":"the","start":3149.37,"end":3149.53},{"text":"room","start":3149.53,"end":3149.77},{"text":"to","start":3149.77,"end":3150.01},{"text":"consider","start":3150.01,"end":3150.29},{"text":"whether","start":3150.61,"end":3150.93},{"text":"it","start":3150.93,"end":3151.13},{"text":"would","start":3151.13,"end":3151.29},{"text":"be","start":3151.29,"end":3151.49},{"text":"appropriate","start":3151.49,"end":3152.05},{"text":"also","start":3152.13,"end":3152.49},{"text":"to","start":3152.49,"end":3152.77},{"text":"add","start":3152.77,"end":3153.05},{"text":"a","start":3153.05,"end":3153.25},{"text":"similar","start":3153.25,"end":3153.49},{"text":"point","start":3153.65,"end":3154.05},{"text":"to","start":3154.13,"end":3154.53},{"text":"CCPs.","start":3156.85,"end":3157.65}]}]},{"sentences":[{"text":"That being said, we have also when it comes to CCPs, for example, the point that is also common across the mechanisms to clarify how the this mechanism interacts with other mechanisms under the protocol and under domestic law.","start":3159.41,"end":3175.66,"topics":[],"words":[{"text":"That","start":3159.41,"end":3159.73},{"text":"being","start":3159.73,"end":3160.05},{"text":"said,","start":3160.05,"end":3160.45},{"text":"we","start":3160.77,"end":3161.09},{"text":"have","start":3161.09,"end":3161.37},{"text":"also","start":3161.37,"end":3161.729},{"text":"when","start":3161.729,"end":3161.97},{"text":"it","start":3161.97,"end":3162.05},{"text":"comes","start":3162.05,"end":3162.13},{"text":"to","start":3162.13,"end":3162.25},{"text":"CCPs,","start":3162.25,"end":3162.81},{"text":"for","start":3162.81,"end":3163.05},{"text":"example,","start":3163.05,"end":3163.41},{"text":"the","start":3163.41,"end":3163.65},{"text":"point","start":3163.65,"end":3163.89},{"text":"that","start":3163.89,"end":3164.09},{"text":"is","start":3164.09,"end":3164.29},{"text":"also","start":3164.29,"end":3164.53},{"text":"common","start":3164.53,"end":3164.89},{"text":"across","start":3164.89,"end":3165.25},{"text":"the","start":3165.25,"end":3165.65},{"text":"mechanisms","start":3165.89,"end":3166.85},{"text":"to","start":3167.33,"end":3167.73},{"text":"clarify","start":3169.57,"end":3170.45},{"text":"how","start":3170.61,"end":3171.01},{"text":"the","start":3171.17,"end":3171.43},{"text":"this","start":3171.58,"end":3171.7},{"text":"mechanism","start":3171.7,"end":3172.14},{"text":"interacts","start":3172.14,"end":3172.66},{"text":"with","start":3172.66,"end":3172.82},{"text":"other","start":3172.82,"end":3173.02},{"text":"mechanisms","start":3173.02,"end":3173.62},{"text":"under","start":3173.62,"end":3173.82},{"text":"the","start":3173.82,"end":3174.02},{"text":"protocol","start":3174.02,"end":3174.46},{"text":"and","start":3174.46,"end":3174.66},{"text":"under","start":3174.66,"end":3174.86},{"text":"domestic","start":3174.86,"end":3175.38},{"text":"law.","start":3175.38,"end":3175.66}]},{"text":"So somehow it is indirectly going or meant to be addressed.","start":3175.98,"end":3179.9,"topics":[],"words":[{"text":"So","start":3175.98,"end":3176.38},{"text":"somehow","start":3176.46,"end":3176.98},{"text":"it","start":3176.98,"end":3177.14},{"text":"is","start":3177.14,"end":3177.42},{"text":"indirectly","start":3177.58,"end":3178.26},{"text":"going","start":3178.26,"end":3178.5},{"text":"or","start":3178.5,"end":3178.74},{"text":"meant","start":3178.74,"end":3178.94},{"text":"to","start":3178.94,"end":3179.02},{"text":"be","start":3179.02,"end":3179.14},{"text":"addressed.","start":3179.14,"end":3179.9}]},{"text":"And I believe this is also referring to APAs, which is possibly a useful outcome of a CCP or can be one.","start":3179.98,"end":3188.7,"topics":[],"words":[{"text":"And","start":3179.98,"end":3180.3},{"text":"I","start":3180.3,"end":3180.5},{"text":"believe","start":3180.5,"end":3180.74},{"text":"this","start":3180.74,"end":3181.06},{"text":"is","start":3181.06,"end":3181.34},{"text":"also","start":3181.34,"end":3181.62},{"text":"referring","start":3181.62,"end":3182.06},{"text":"to","start":3182.06,"end":3182.34},{"text":"APAs,","start":3182.34,"end":3182.98},{"text":"which","start":3182.98,"end":3183.22},{"text":"is","start":3183.22,"end":3183.5},{"text":"possibly","start":3184.62,"end":3185.26},{"text":"a","start":3185.9,"end":3186.18},{"text":"useful","start":3186.18,"end":3186.5},{"text":"outcome","start":3186.5,"end":3186.82},{"text":"of","start":3186.82,"end":3186.98},{"text":"a","start":3186.98,"end":3187.1},{"text":"CCP","start":3187.1,"end":3187.579},{"text":"or","start":3187.579,"end":3187.9},{"text":"can","start":3188.06,"end":3188.34},{"text":"be","start":3188.34,"end":3188.5},{"text":"one.","start":3188.5,"end":3188.7}]},{"text":"Thank you, the floor is open.","start":3188.7,"end":3193.5,"topics":[],"words":[{"text":"Thank","start":3188.7,"end":3188.94},{"text":"you,","start":3188.94,"end":3189.18},{"text":"the","start":3192.3,"end":3192.62},{"text":"floor","start":3192.62,"end":3192.94},{"text":"is","start":3192.94,"end":3193.18},{"text":"open.","start":3193.18,"end":3193.5}]}]},{"sentences":[{"text":"India, please.","start":3198.23,"end":3198.95,"topics":[],"words":[{"text":"India,","start":3198.23,"end":3198.47},{"text":"please.","start":3198.55,"end":3198.95}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":24,"paragraphs":[{"sentences":[{"text":"Thank you.","start":3200.95,"end":3201.39,"topics":[],"words":[{"text":"Thank","start":3200.95,"end":3201.27},{"text":"you.","start":3201.27,"end":3201.39}]},{"text":"Kohlid.","start":3201.39,"end":3201.99,"topics":[],"words":[{"text":"Kohlid.","start":3201.39,"end":3201.99}]},{"text":"Now, as regards the first question, whether the main features outlined for each mechanism provide an appropriate basis for drafting the provisions, I think for us the answer is yes in some cases and no in some others.","start":3203.59,"end":3214.95,"topics":[],"words":[{"text":"Now,","start":3203.59,"end":3203.91},{"text":"as","start":3203.91,"end":3204.11},{"text":"regards","start":3204.11,"end":3204.47},{"text":"the","start":3204.47,"end":3204.67},{"text":"first","start":3204.67,"end":3204.91},{"text":"question,","start":3204.91,"end":3205.23},{"text":"whether","start":3205.23,"end":3205.51},{"text":"the","start":3205.51,"end":3205.71},{"text":"main","start":3205.71,"end":3205.87},{"text":"features","start":3205.87,"end":3206.31},{"text":"outlined","start":3206.31,"end":3206.79},{"text":"for","start":3206.79,"end":3206.91},{"text":"each","start":3206.91,"end":3207.11},{"text":"mechanism","start":3207.11,"end":3207.67},{"text":"provide","start":3207.83,"end":3208.19},{"text":"an","start":3208.19,"end":3208.43},{"text":"appropriate","start":3208.43,"end":3208.83},{"text":"basis","start":3208.83,"end":3209.27},{"text":"for","start":3209.27,"end":3209.47},{"text":"drafting","start":3209.47,"end":3209.87},{"text":"the","start":3209.87,"end":3210.03},{"text":"provisions,","start":3210.03,"end":3210.63},{"text":"I","start":3211.11,"end":3211.39},{"text":"think","start":3211.39,"end":3211.55},{"text":"for","start":3211.55,"end":3211.71},{"text":"us","start":3211.71,"end":3211.91},{"text":"the","start":3211.91,"end":3212.11},{"text":"answer","start":3212.11,"end":3212.43},{"text":"is","start":3212.43,"end":3212.71},{"text":"yes","start":3212.79,"end":3213.229},{"text":"in","start":3213.229,"end":3213.39},{"text":"some","start":3213.39,"end":3213.55},{"text":"cases","start":3213.55,"end":3213.83},{"text":"and","start":3213.83,"end":3214.11},{"text":"no","start":3214.11,"end":3214.31},{"text":"in","start":3214.31,"end":3214.51},{"text":"some","start":3214.51,"end":3214.67},{"text":"others.","start":3214.67,"end":3214.95}]},{"text":"And I think it has more to do with what we believe are the possible solutions over here.","start":3215.83,"end":3222.39,"topics":[],"words":[{"text":"And","start":3215.83,"end":3216.19},{"text":"I","start":3216.19,"end":3216.43},{"text":"think","start":3216.43,"end":3216.71},{"text":"it","start":3217.59,"end":3217.87},{"text":"has","start":3217.87,"end":3218.07},{"text":"more","start":3218.07,"end":3218.27},{"text":"to","start":3218.27,"end":3218.43},{"text":"do","start":3218.43,"end":3218.59},{"text":"with","start":3218.59,"end":3218.83},{"text":"what","start":3218.83,"end":3219.19},{"text":"we","start":3219.35,"end":3219.67},{"text":"believe","start":3219.67,"end":3219.99},{"text":"are","start":3220.15,"end":3220.55},{"text":"the","start":3220.55,"end":3220.87},{"text":"possible","start":3220.87,"end":3221.19},{"text":"solutions","start":3221.27,"end":3221.79},{"text":"over","start":3221.79,"end":3222.07},{"text":"here.","start":3222.07,"end":3222.39}]}]},{"sentences":[{"text":"Now, among the solution, the first solution, two solutions are advanced pricing agreements and advance rulings not related to transfer pricing.","start":3223.24,"end":3233.84,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."},{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."}],"words":[{"text":"Now,","start":3223.24,"end":3223.4},{"text":"among","start":3223.4,"end":3223.64},{"text":"the","start":3223.64,"end":3223.84},{"text":"solution,","start":3223.84,"end":3224.2},{"text":"the","start":3224.2,"end":3224.4},{"text":"first","start":3224.4,"end":3224.68},{"text":"solution,","start":3224.76,"end":3225.32},{"text":"two","start":3225.48,"end":3225.76},{"text":"solutions","start":3225.76,"end":3226.24},{"text":"are","start":3226.24,"end":3226.52},{"text":"advanced","start":3226.52,"end":3227},{"text":"pricing","start":3227,"end":3227.36},{"text":"agreements","start":3227.36,"end":3227.88},{"text":"and","start":3228.44,"end":3228.84},{"text":"advance","start":3231.48,"end":3231.92},{"text":"rulings","start":3231.92,"end":3232.36},{"text":"not","start":3232.36,"end":3232.56},{"text":"related","start":3232.56,"end":3232.76},{"text":"to","start":3232.76,"end":3232.96},{"text":"transfer","start":3232.96,"end":3233.32},{"text":"pricing.","start":3233.32,"end":3233.84}]},{"text":"And the third, so in respect of this, these two possibilities, yes, what has been mentioned in the relevant paragraphs does provide some sort of basis on which these kinds of kind of measures can be outlined and drafted.","start":3233.84,"end":3253.35,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."},{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."}],"words":[{"text":"And","start":3233.84,"end":3234.08},{"text":"the","start":3234.08,"end":3234.2},{"text":"third,","start":3234.2,"end":3234.44},{"text":"so","start":3234.84,"end":3235.08},{"text":"in","start":3235.08,"end":3235.2},{"text":"respect","start":3235.2,"end":3235.48},{"text":"of","start":3235.48,"end":3235.76},{"text":"this,","start":3235.76,"end":3236.04},{"text":"these","start":3236.44,"end":3236.76},{"text":"two","start":3236.76,"end":3237.08},{"text":"possibilities,","start":3238.84,"end":3239.48},{"text":"yes,","start":3240.36,"end":3240.84},{"text":"what","start":3240.92,"end":3241.24},{"text":"has","start":3241.24,"end":3241.48},{"text":"been","start":3241.48,"end":3241.72},{"text":"mentioned","start":3241.72,"end":3242.28},{"text":"in","start":3242.76,"end":3243.08},{"text":"the","start":3243.08,"end":3243.4},{"text":"relevant","start":3243.56,"end":3244.12},{"text":"paragraphs","start":3244.12,"end":3244.92},{"text":"does","start":3245.4,"end":3245.72},{"text":"provide","start":3245.72,"end":3246.04},{"text":"some","start":3246.04,"end":3246.36},{"text":"sort","start":3246.36,"end":3246.68},{"text":"of","start":3246.68,"end":3247},{"text":"basis","start":3247.08,"end":3247.64},{"text":"on","start":3247.8,"end":3248.12},{"text":"which","start":3248.12,"end":3248.32},{"text":"these","start":3248.32,"end":3248.56},{"text":"kinds","start":3248.56,"end":3248.68},{"text":"of","start":3248.68,"end":3248.8},{"text":"kind","start":3248.95,"end":3249.07},{"text":"of","start":3249.07,"end":3249.35},{"text":"measures","start":3249.83,"end":3250.35},{"text":"can","start":3250.35,"end":3250.59},{"text":"be","start":3250.59,"end":3250.79},{"text":"outlined","start":3250.79,"end":3251.39},{"text":"and","start":3251.39,"end":3251.67},{"text":"drafted.","start":3252.63,"end":3253.35}]},{"text":"But we do have to keep in mind that several, all of us who do bilateral APAs, we have certain features which are part of our domestic law.","start":3254.23,"end":3265.51,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"But","start":3254.23,"end":3254.63},{"text":"we","start":3255.03,"end":3255.31},{"text":"do","start":3255.31,"end":3255.47},{"text":"have","start":3255.47,"end":3255.63},{"text":"to","start":3255.63,"end":3255.79},{"text":"keep","start":3255.79,"end":3255.99},{"text":"in","start":3255.99,"end":3256.19},{"text":"mind","start":3256.19,"end":3256.43},{"text":"that","start":3256.43,"end":3256.79},{"text":"several,","start":3257.59,"end":3257.99},{"text":"all","start":3259.03,"end":3259.31},{"text":"of","start":3259.31,"end":3259.47},{"text":"us","start":3259.47,"end":3259.71},{"text":"who","start":3259.71,"end":3260.07},{"text":"do","start":3260.87,"end":3261.15},{"text":"bilateral","start":3261.15,"end":3261.71},{"text":"APAs,","start":3261.71,"end":3262.19},{"text":"we","start":3262.19,"end":3262.43},{"text":"have","start":3262.43,"end":3262.59},{"text":"certain","start":3262.59,"end":3262.87},{"text":"features","start":3263.03,"end":3263.83},{"text":"which","start":3263.83,"end":3264.11},{"text":"are","start":3264.11,"end":3264.27},{"text":"part","start":3264.27,"end":3264.43},{"text":"of","start":3264.43,"end":3264.59},{"text":"our","start":3264.59,"end":3264.789},{"text":"domestic","start":3264.789,"end":3265.23},{"text":"law.","start":3265.23,"end":3265.51}]},{"text":"Let me give you an example of India.","start":3266.15,"end":3268.31,"topics":[],"words":[{"text":"Let","start":3266.15,"end":3266.55},{"text":"me","start":3266.95,"end":3267.27},{"text":"give","start":3267.27,"end":3267.43},{"text":"you","start":3267.43,"end":3267.51},{"text":"an","start":3267.51,"end":3267.63},{"text":"example","start":3267.63,"end":3267.95},{"text":"of","start":3267.95,"end":3268.11},{"text":"India.","start":3268.11,"end":3268.31}]},{"text":"For example, in India we allow a rollback period of four years and we, we can drop a rollback year only when certain given conditions are fulfilled.","start":3268.31,"end":3280.64,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"For","start":3268.31,"end":3268.51},{"text":"example,","start":3268.51,"end":3269.03},{"text":"in","start":3269.51,"end":3269.83},{"text":"India","start":3269.83,"end":3270.15},{"text":"we","start":3270.15,"end":3270.47},{"text":"allow","start":3270.47,"end":3270.71},{"text":"a","start":3270.71,"end":3270.91},{"text":"rollback","start":3270.91,"end":3271.39},{"text":"period","start":3271.39,"end":3271.59},{"text":"of","start":3271.59,"end":3271.79},{"text":"four","start":3271.79,"end":3271.95},{"text":"years","start":3271.95,"end":3272.23},{"text":"and","start":3272.95,"end":3273.35},{"text":"we,","start":3274.07,"end":3274.33},{"text":"we","start":3274.4,"end":3274.52},{"text":"can","start":3274.52,"end":3274.68},{"text":"drop","start":3274.68,"end":3275.04},{"text":"a","start":3275.36,"end":3275.64},{"text":"rollback","start":3275.64,"end":3276.2},{"text":"year","start":3276.2,"end":3276.48},{"text":"only","start":3278.16,"end":3278.52},{"text":"when","start":3278.52,"end":3278.76},{"text":"certain","start":3278.76,"end":3279},{"text":"given","start":3279,"end":3279.32},{"text":"conditions","start":3279.32,"end":3279.8},{"text":"are","start":3279.8,"end":3280.04},{"text":"fulfilled.","start":3280.04,"end":3280.64}]}]},{"sentences":[{"text":"Another feature of our APA program is that we do not allow a downward adjustment below the returned income of the taxpayer in the rollback period, even for a bilateral apa.","start":3281.28,"end":3289.92,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"Another","start":3281.28,"end":3281.68},{"text":"feature","start":3281.92,"end":3282.36},{"text":"of","start":3282.36,"end":3282.6},{"text":"our","start":3282.6,"end":3282.88},{"text":"APA","start":3282.96,"end":3283.56},{"text":"program","start":3283.56,"end":3283.8},{"text":"is","start":3283.8,"end":3284.04},{"text":"that","start":3284.04,"end":3284.2},{"text":"we","start":3284.2,"end":3284.36},{"text":"do","start":3284.36,"end":3284.52},{"text":"not","start":3284.52,"end":3284.68},{"text":"allow","start":3284.68,"end":3284.88},{"text":"a","start":3284.88,"end":3285.08},{"text":"downward","start":3285.08,"end":3285.52},{"text":"adjustment","start":3285.52,"end":3286},{"text":"below","start":3286,"end":3286.2},{"text":"the","start":3286.2,"end":3286.36},{"text":"returned","start":3286.36,"end":3286.76},{"text":"income","start":3286.76,"end":3287},{"text":"of","start":3287,"end":3287.12},{"text":"the","start":3287.12,"end":3287.2},{"text":"taxpayer","start":3287.2,"end":3287.64},{"text":"in","start":3287.64,"end":3287.76},{"text":"the","start":3287.76,"end":3287.84},{"text":"rollback","start":3287.84,"end":3288.24},{"text":"period,","start":3288.24,"end":3288.44},{"text":"even","start":3288.44,"end":3288.68},{"text":"for","start":3288.68,"end":3288.8},{"text":"a","start":3288.8,"end":3288.88},{"text":"bilateral","start":3288.88,"end":3289.4},{"text":"apa.","start":3289.4,"end":3289.92}]},{"text":"Now over time this has presented some difficulties or some issues with competent authorities, but we managed to work around these things wherever we have bilateral negotiations.","start":3290.32,"end":3303.33,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"Now","start":3290.32,"end":3290.599},{"text":"over","start":3290.599,"end":3290.84},{"text":"time","start":3290.84,"end":3291.2},{"text":"this","start":3291.36,"end":3291.72},{"text":"has","start":3291.72,"end":3292.04},{"text":"presented","start":3292.04,"end":3292.72},{"text":"some","start":3292.88,"end":3293.28},{"text":"difficulties","start":3294.72,"end":3295.52},{"text":"or","start":3295.52,"end":3295.8},{"text":"some","start":3295.8,"end":3296.16},{"text":"issues","start":3296.32,"end":3296.72},{"text":"with","start":3297.2,"end":3297.6},{"text":"competent","start":3297.68,"end":3298.2},{"text":"authorities,","start":3298.2,"end":3298.6},{"text":"but","start":3298.6,"end":3298.8},{"text":"we","start":3298.8,"end":3298.96},{"text":"managed","start":3298.96,"end":3299.28},{"text":"to","start":3299.28,"end":3299.4},{"text":"work","start":3299.4,"end":3299.6},{"text":"around","start":3299.6,"end":3299.92},{"text":"these","start":3300.45,"end":3300.57},{"text":"things","start":3300.57,"end":3300.77},{"text":"wherever","start":3300.77,"end":3301.21},{"text":"we","start":3301.21,"end":3301.49},{"text":"have","start":3301.57,"end":3301.85},{"text":"bilateral","start":3301.85,"end":3302.53},{"text":"negotiations.","start":3302.53,"end":3303.33}]},{"text":"So now these things could probably happen with other countries also.","start":3304.21,"end":3308.05,"topics":[],"words":[{"text":"So","start":3304.21,"end":3304.61},{"text":"now","start":3304.85,"end":3305.25},{"text":"these","start":3305.41,"end":3305.73},{"text":"things","start":3305.73,"end":3306.01},{"text":"could","start":3306.01,"end":3306.29},{"text":"probably","start":3306.29,"end":3306.61},{"text":"happen","start":3306.61,"end":3306.89},{"text":"with","start":3306.89,"end":3307.13},{"text":"other","start":3307.13,"end":3307.33},{"text":"countries","start":3307.33,"end":3307.65},{"text":"also.","start":3307.65,"end":3308.05}]},{"text":"Each country has its own design for its bilateral APA program or unilaterally program.","start":3308.61,"end":3314.29,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"Each","start":3308.61,"end":3308.93},{"text":"country","start":3308.93,"end":3309.21},{"text":"has","start":3309.21,"end":3309.45},{"text":"its","start":3309.45,"end":3309.65},{"text":"own","start":3309.65,"end":3309.97},{"text":"design","start":3310.21,"end":3310.61},{"text":"for","start":3310.77,"end":3311.09},{"text":"its","start":3311.09,"end":3311.37},{"text":"bilateral","start":3311.37,"end":3311.93},{"text":"APA","start":3311.93,"end":3312.33},{"text":"program","start":3312.33,"end":3312.57},{"text":"or","start":3312.57,"end":3312.85},{"text":"unilaterally","start":3312.85,"end":3313.57},{"text":"program.","start":3313.89,"end":3314.29}]},{"text":"So this is something that we have to consider even with something like APAs, which are probably among the easiest of the methodologies that we have chosen, or over here, advanced ruling is also, yes, a possibility.","start":3315.33,"end":3329.84,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."},{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."}],"words":[{"text":"So","start":3315.33,"end":3315.73},{"text":"this","start":3316.129,"end":3316.409},{"text":"is","start":3316.409,"end":3316.57},{"text":"something","start":3316.57,"end":3316.85},{"text":"that","start":3316.93,"end":3317.21},{"text":"we","start":3317.21,"end":3317.37},{"text":"have","start":3317.37,"end":3317.53},{"text":"to","start":3317.53,"end":3317.69},{"text":"consider","start":3317.69,"end":3317.97},{"text":"even","start":3318.05,"end":3318.41},{"text":"with","start":3318.41,"end":3318.77},{"text":"something","start":3318.93,"end":3319.33},{"text":"like","start":3319.41,"end":3319.77},{"text":"APAs,","start":3319.77,"end":3320.45},{"text":"which","start":3320.45,"end":3320.85},{"text":"are","start":3320.93,"end":3321.25},{"text":"probably","start":3321.25,"end":3321.61},{"text":"among","start":3321.61,"end":3321.89},{"text":"the","start":3321.89,"end":3322.09},{"text":"easiest","start":3322.09,"end":3322.61},{"text":"of","start":3322.61,"end":3322.81},{"text":"the","start":3322.81,"end":3323.09},{"text":"methodologies","start":3323.81,"end":3324.69},{"text":"that","start":3324.69,"end":3324.93},{"text":"we","start":3324.93,"end":3325.13},{"text":"have","start":3325.13,"end":3325.29},{"text":"chosen,","start":3325.29,"end":3325.69},{"text":"or","start":3325.69,"end":3325.81},{"text":"over","start":3326.12,"end":3326.32},{"text":"here,","start":3326.32,"end":3326.68},{"text":"advanced","start":3327.72,"end":3328.24},{"text":"ruling","start":3328.24,"end":3328.56},{"text":"is","start":3328.56,"end":3328.72},{"text":"also,","start":3328.72,"end":3328.92},{"text":"yes,","start":3328.92,"end":3329.24},{"text":"a","start":3329.24,"end":3329.44},{"text":"possibility.","start":3329.44,"end":3329.84}]}]},{"sentences":[{"text":"And the, the points that have been mentioned in the paragraph relating to advanced ruling, advanced ruling is possible.","start":3329.84,"end":3336.68,"topics":[{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."}],"words":[{"text":"And","start":3329.84,"end":3330.16},{"text":"the,","start":3330.16,"end":3330.52},{"text":"the","start":3331,"end":3331.32},{"text":"points","start":3331.32,"end":3331.6},{"text":"that","start":3331.6,"end":3331.84},{"text":"have","start":3331.84,"end":3332},{"text":"been","start":3332,"end":3332.16},{"text":"mentioned","start":3332.16,"end":3332.52},{"text":"in","start":3332.52,"end":3332.6},{"text":"the","start":3332.6,"end":3332.72},{"text":"paragraph","start":3332.72,"end":3333.16},{"text":"relating","start":3333.16,"end":3333.52},{"text":"to","start":3333.52,"end":3333.72},{"text":"advanced","start":3333.72,"end":3334.36},{"text":"ruling,","start":3334.36,"end":3334.84},{"text":"advanced","start":3334.84,"end":3335.28},{"text":"ruling","start":3335.28,"end":3335.72},{"text":"is","start":3335.96,"end":3336.32},{"text":"possible.","start":3336.32,"end":3336.68}]},{"text":"Cooperative compliance is also, I mean that that's doable now when it comes to simultaneous and joint audits.","start":3337.8,"end":3343.72,"topics":[{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."},{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"Cooperative","start":3337.8,"end":3338.44},{"text":"compliance","start":3338.44,"end":3338.92},{"text":"is","start":3338.92,"end":3339.12},{"text":"also,","start":3339.12,"end":3339.4},{"text":"I","start":3339.4,"end":3339.68},{"text":"mean","start":3339.68,"end":3339.84},{"text":"that","start":3339.84,"end":3340},{"text":"that's","start":3340,"end":3340.24},{"text":"doable","start":3340.24,"end":3340.64},{"text":"now","start":3340.64,"end":3340.88},{"text":"when","start":3340.88,"end":3341},{"text":"it","start":3341,"end":3341.12},{"text":"comes","start":3341.12,"end":3341.32},{"text":"to","start":3341.32,"end":3341.64},{"text":"simultaneous","start":3341.96,"end":3342.72},{"text":"and","start":3342.72,"end":3342.88},{"text":"joint","start":3342.88,"end":3343.2},{"text":"audits.","start":3343.2,"end":3343.72}]},{"text":"Now among the things that have been mentioned in the, in the points that have been laid out in the paragraphs, it speaks of procedural law, it speaks of procedure for case selection.","start":3344.44,"end":3357.84,"topics":[],"words":[{"text":"Now","start":3344.44,"end":3344.84},{"text":"among","start":3345.96,"end":3346.32},{"text":"the","start":3346.32,"end":3346.56},{"text":"things","start":3346.56,"end":3346.76},{"text":"that","start":3346.76,"end":3346.96},{"text":"have","start":3346.96,"end":3347.12},{"text":"been","start":3347.12,"end":3347.32},{"text":"mentioned","start":3347.32,"end":3347.8},{"text":"in","start":3347.8,"end":3348},{"text":"the,","start":3348,"end":3348.28},{"text":"in","start":3349,"end":3349.28},{"text":"the","start":3349.28,"end":3349.56},{"text":"points","start":3349.88,"end":3350.24},{"text":"that","start":3350.24,"end":3350.48},{"text":"have","start":3350.48,"end":3350.6},{"text":"been","start":3350.6,"end":3350.72},{"text":"laid","start":3350.72,"end":3350.96},{"text":"out","start":3350.96,"end":3351.12},{"text":"in","start":3351.12,"end":3351.28},{"text":"the","start":3351.28,"end":3351.44},{"text":"paragraphs,","start":3351.44,"end":3352.04},{"text":"it","start":3352.48,"end":3352.64},{"text":"speaks","start":3352.64,"end":3353.12},{"text":"of","start":3353.12,"end":3353.44},{"text":"procedural","start":3354.16,"end":3354.84},{"text":"law,","start":3354.84,"end":3355.2},{"text":"it","start":3355.6,"end":3355.92},{"text":"speaks","start":3355.92,"end":3356.28},{"text":"of","start":3356.28,"end":3356.48},{"text":"procedure","start":3356.48,"end":3356.96},{"text":"for","start":3356.96,"end":3357.16},{"text":"case","start":3357.16,"end":3357.4},{"text":"selection.","start":3357.4,"end":3357.84}]},{"text":"It talks of timelines.","start":3358.16,"end":3361.04,"topics":[],"words":[{"text":"It","start":3358.16,"end":3358.48},{"text":"talks","start":3358.48,"end":3358.84},{"text":"of","start":3358.84,"end":3359.12},{"text":"timelines.","start":3360.16,"end":3361.04}]},{"text":"Now an audit is commenced in every jurisdiction for its own reasons.","start":3361.52,"end":3366.96,"topics":[],"words":[{"text":"Now","start":3361.52,"end":3361.92},{"text":"an","start":3362.56,"end":3362.88},{"text":"audit","start":3362.88,"end":3363.44},{"text":"is","start":3363.44,"end":3363.84},{"text":"commenced","start":3364.16,"end":3364.88},{"text":"in","start":3364.88,"end":3365.16},{"text":"every","start":3365.16,"end":3365.48},{"text":"jurisdiction","start":3365.48,"end":3366.12},{"text":"for","start":3366.12,"end":3366.28},{"text":"its","start":3366.28,"end":3366.44},{"text":"own","start":3366.44,"end":3366.6},{"text":"reasons.","start":3366.6,"end":3366.96}]}]},{"sentences":[{"text":"In India we have a set of reasons why an audit is commenced.","start":3366.96,"end":3370.88,"topics":[],"words":[{"text":"In","start":3366.96,"end":3367.08},{"text":"India","start":3367.08,"end":3367.32},{"text":"we","start":3367.32,"end":3367.52},{"text":"have","start":3367.52,"end":3367.64},{"text":"a","start":3367.64,"end":3367.76},{"text":"set","start":3367.76,"end":3367.88},{"text":"of","start":3367.88,"end":3368.079},{"text":"reasons","start":3368.079,"end":3368.44},{"text":"why","start":3368.44,"end":3368.72},{"text":"an","start":3369.52,"end":3369.8},{"text":"audit","start":3369.8,"end":3370.12},{"text":"is","start":3370.12,"end":3370.28},{"text":"commenced.","start":3370.28,"end":3370.88}]},{"text":"We have timelines within which an audit needs to be commenced.","start":3371.44,"end":3376.16,"topics":[],"words":[{"text":"We","start":3371.44,"end":3371.76},{"text":"have","start":3371.76,"end":3371.96},{"text":"timelines","start":3371.96,"end":3372.64},{"text":"within","start":3372.64,"end":3372.88},{"text":"which","start":3372.88,"end":3373.12},{"text":"an","start":3373.12,"end":3373.32},{"text":"audit","start":3373.32,"end":3373.76},{"text":"needs","start":3375.04,"end":3375.4},{"text":"to","start":3375.4,"end":3375.6},{"text":"be","start":3375.6,"end":3375.72},{"text":"commenced.","start":3375.72,"end":3376.16}]},{"text":"We have timelines related to rollback.","start":3377.6,"end":3380.44,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"We","start":3377.6,"end":3377.88},{"text":"have","start":3377.88,"end":3378.08},{"text":"timelines","start":3378.08,"end":3378.68},{"text":"related","start":3378.68,"end":3378.96},{"text":"to","start":3378.96,"end":3379.36},{"text":"rollback.","start":3379.96,"end":3380.44}]},{"text":"I mean sorry for reopening of of audits.","start":3380.44,"end":3383,"topics":[],"words":[{"text":"I","start":3380.44,"end":3380.6},{"text":"mean","start":3380.6,"end":3380.72},{"text":"sorry","start":3380.72,"end":3381.12},{"text":"for","start":3381.12,"end":3381.4},{"text":"reopening","start":3381.4,"end":3381.92},{"text":"of","start":3381.92,"end":3382.2},{"text":"of","start":3382.2,"end":3382.52},{"text":"audits.","start":3382.52,"end":3383}]},{"text":"Now if we are launching into something like an audit related practice, I, we, we fear that we will come into conflict with a lot of pieces of our, of every country's domestic legislation.","start":3383.72,"end":3397.08,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"Now","start":3383.72,"end":3384.04},{"text":"if","start":3384.04,"end":3384.36},{"text":"we","start":3384.36,"end":3384.64},{"text":"are","start":3384.64,"end":3384.92},{"text":"launching","start":3385.08,"end":3385.6},{"text":"into","start":3385.6,"end":3385.96},{"text":"something","start":3385.96,"end":3386.36},{"text":"like","start":3386.36,"end":3386.76},{"text":"an","start":3387,"end":3387.28},{"text":"audit","start":3387.28,"end":3387.72},{"text":"related","start":3387.72,"end":3388.04},{"text":"practice,","start":3388.12,"end":3388.76},{"text":"I,","start":3389.4,"end":3389.8},{"text":"we,","start":3390.12,"end":3390.52},{"text":"we","start":3390.68,"end":3391},{"text":"fear","start":3391,"end":3391.32},{"text":"that","start":3391.32,"end":3391.52},{"text":"we","start":3391.52,"end":3391.68},{"text":"will","start":3391.68,"end":3391.84},{"text":"come","start":3391.84,"end":3392.04},{"text":"into","start":3392.04,"end":3392.32},{"text":"conflict","start":3392.32,"end":3392.8},{"text":"with","start":3392.8,"end":3392.96},{"text":"a","start":3392.96,"end":3393.12},{"text":"lot","start":3393.12,"end":3393.28},{"text":"of","start":3393.28,"end":3393.48},{"text":"pieces","start":3393.48,"end":3393.84},{"text":"of","start":3393.84,"end":3394.16},{"text":"our,","start":3394.16,"end":3394.48},{"text":"of","start":3394.48,"end":3394.84},{"text":"every","start":3394.84,"end":3395.2},{"text":"country's","start":3395.2,"end":3395.759},{"text":"domestic","start":3395.759,"end":3396.36},{"text":"legislation.","start":3396.36,"end":3397.08}]}]},{"sentences":[{"text":"And that is why the answer to E for us, especially in the case of simultaneous audit and joint audit is probably, I wouldn't say no, but I don't think we are there as yet and we fear that there are certain problems that we may come up with.","start":3397.4,"end":3415.65,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"And","start":3397.4,"end":3397.72},{"text":"that","start":3397.72,"end":3397.92},{"text":"is","start":3397.92,"end":3398.16},{"text":"why","start":3398.16,"end":3398.44},{"text":"the","start":3398.44,"end":3398.64},{"text":"answer","start":3398.64,"end":3399.12},{"text":"to","start":3399.12,"end":3399.48},{"text":"E","start":3400.04,"end":3400.44},{"text":"for","start":3400.44,"end":3400.72},{"text":"us,","start":3400.72,"end":3401},{"text":"especially","start":3401.4,"end":3401.76},{"text":"in","start":3401.76,"end":3402},{"text":"the","start":3402,"end":3402.12},{"text":"case","start":3402.12,"end":3402.24},{"text":"of","start":3402.24,"end":3402.44},{"text":"simultaneous","start":3402.44,"end":3403.04},{"text":"audit","start":3403.04,"end":3403.36},{"text":"and","start":3403.36,"end":3403.56},{"text":"joint","start":3403.56,"end":3403.96},{"text":"audit","start":3404.04,"end":3404.48},{"text":"is","start":3404.48,"end":3404.72},{"text":"probably,","start":3404.72,"end":3405.24},{"text":"I","start":3406.85,"end":3406.97},{"text":"wouldn't","start":3406.97,"end":3407.21},{"text":"say","start":3407.21,"end":3407.37},{"text":"no,","start":3407.37,"end":3407.57},{"text":"but","start":3407.57,"end":3407.89},{"text":"I","start":3408.29,"end":3408.57},{"text":"don't","start":3408.57,"end":3408.77},{"text":"think","start":3408.77,"end":3408.89},{"text":"we","start":3408.89,"end":3409.05},{"text":"are","start":3409.05,"end":3409.21},{"text":"there","start":3409.21,"end":3409.37},{"text":"as","start":3409.37,"end":3409.57},{"text":"yet","start":3409.57,"end":3409.89},{"text":"and","start":3410.05,"end":3410.45},{"text":"we","start":3410.61,"end":3411.01},{"text":"fear","start":3411.01,"end":3411.41},{"text":"that","start":3411.41,"end":3411.73},{"text":"there","start":3412.77,"end":3413.05},{"text":"are","start":3413.05,"end":3413.17},{"text":"certain","start":3413.17,"end":3413.41},{"text":"problems","start":3413.49,"end":3414.13},{"text":"that","start":3414.37,"end":3414.65},{"text":"we","start":3414.65,"end":3414.81},{"text":"may","start":3414.81,"end":3415.01},{"text":"come","start":3415.01,"end":3415.21},{"text":"up","start":3415.21,"end":3415.37},{"text":"with.","start":3415.37,"end":3415.65}]},{"text":"So it's not that I know that this is probably not the place to decide on which other measures that we should take, but I'm just trying to point out that there are certain difficulties even when we try to answer question E in respect which point to the choice of methods that we use for dispute prevention.","start":3416.21,"end":3437.84,"topics":[],"words":[{"text":"So","start":3416.21,"end":3416.61},{"text":"it's","start":3417.65,"end":3418.01},{"text":"not","start":3418.01,"end":3418.17},{"text":"that","start":3418.17,"end":3418.45},{"text":"I","start":3418.53,"end":3418.81},{"text":"know","start":3418.81,"end":3418.97},{"text":"that","start":3418.97,"end":3419.25},{"text":"this","start":3419.33,"end":3419.61},{"text":"is","start":3419.61,"end":3419.77},{"text":"probably","start":3419.77,"end":3420.09},{"text":"not","start":3420.09,"end":3420.33},{"text":"the","start":3420.33,"end":3420.53},{"text":"place","start":3420.53,"end":3420.81},{"text":"to","start":3420.81,"end":3421.17},{"text":"decide","start":3422.61,"end":3423.17},{"text":"on","start":3423.17,"end":3423.37},{"text":"which","start":3423.37,"end":3423.53},{"text":"other","start":3423.53,"end":3423.77},{"text":"measures","start":3423.77,"end":3424.21},{"text":"that","start":3424.21,"end":3424.53},{"text":"we","start":3424.85,"end":3425.13},{"text":"should","start":3425.13,"end":3425.33},{"text":"take,","start":3425.33,"end":3425.57},{"text":"but","start":3425.57,"end":3425.77},{"text":"I'm","start":3425.77,"end":3426.01},{"text":"just","start":3426.01,"end":3426.17},{"text":"trying","start":3426.17,"end":3426.33},{"text":"to","start":3426.33,"end":3426.53},{"text":"point","start":3426.53,"end":3426.77},{"text":"out","start":3426.77,"end":3427.01},{"text":"that","start":3427.01,"end":3427.33},{"text":"there","start":3427.57,"end":3427.85},{"text":"are","start":3427.85,"end":3428.01},{"text":"certain","start":3428.01,"end":3428.21},{"text":"difficulties","start":3428.21,"end":3428.89},{"text":"even","start":3428.89,"end":3429.09},{"text":"when","start":3429.09,"end":3429.29},{"text":"we","start":3429.29,"end":3429.45},{"text":"try","start":3429.45,"end":3429.73},{"text":"to","start":3429.81,"end":3430.09},{"text":"answer","start":3430.09,"end":3430.41},{"text":"question","start":3430.41,"end":3430.77},{"text":"E","start":3430.77,"end":3431.17},{"text":"in","start":3431.68,"end":3431.8},{"text":"respect","start":3431.8,"end":3432.08},{"text":"which","start":3432.24,"end":3432.64},{"text":"point","start":3432.72,"end":3433.08},{"text":"to","start":3433.08,"end":3433.32},{"text":"the","start":3433.32,"end":3433.52},{"text":"choice","start":3433.52,"end":3433.92},{"text":"of","start":3434.08,"end":3434.48},{"text":"methods","start":3434.72,"end":3435.36},{"text":"that","start":3435.6,"end":3435.92},{"text":"we","start":3435.92,"end":3436.12},{"text":"use","start":3436.12,"end":3436.36},{"text":"for","start":3436.36,"end":3436.6},{"text":"dispute","start":3436.6,"end":3437.12},{"text":"prevention.","start":3437.12,"end":3437.84}]},{"text":"Now, on the second question of whether capacity building should be included as a key commitment.","start":3438.32,"end":3444.16,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Now,","start":3438.32,"end":3438.6},{"text":"on","start":3438.6,"end":3438.76},{"text":"the","start":3438.76,"end":3438.88},{"text":"second","start":3438.88,"end":3439.12},{"text":"question","start":3439.12,"end":3439.52},{"text":"of","start":3439.6,"end":3439.88},{"text":"whether","start":3439.88,"end":3440.12},{"text":"capacity","start":3440.12,"end":3440.72},{"text":"building","start":3440.72,"end":3441.04},{"text":"should","start":3442.24,"end":3442.52},{"text":"be","start":3442.52,"end":3442.68},{"text":"included","start":3442.68,"end":3443.08},{"text":"as","start":3443.08,"end":3443.24},{"text":"a","start":3443.24,"end":3443.4},{"text":"key","start":3443.4,"end":3443.56},{"text":"commitment.","start":3443.56,"end":3444.16}]},{"text":"Capacity building as a commitment I think stands on its own force in the context of the Framework Convention and everything that we do over here.","start":3444.88,"end":3455.12,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Capacity","start":3444.88,"end":3445.56},{"text":"building","start":3445.56,"end":3445.92},{"text":"as","start":3445.92,"end":3446.2},{"text":"a","start":3446.2,"end":3446.32},{"text":"commitment","start":3446.32,"end":3446.88},{"text":"I","start":3447.68,"end":3447.96},{"text":"think","start":3447.96,"end":3448.16},{"text":"stands","start":3448.16,"end":3448.52},{"text":"on","start":3448.52,"end":3448.68},{"text":"its","start":3448.68,"end":3448.84},{"text":"own","start":3448.84,"end":3449.04},{"text":"force","start":3449.04,"end":3449.52},{"text":"in","start":3450.64,"end":3450.92},{"text":"the","start":3450.92,"end":3451.08},{"text":"context","start":3451.08,"end":3451.44},{"text":"of","start":3451.44,"end":3451.68},{"text":"the","start":3451.68,"end":3451.92},{"text":"Framework","start":3451.92,"end":3452.4},{"text":"Convention","start":3452.4,"end":3452.96},{"text":"and","start":3452.96,"end":3453.28},{"text":"everything","start":3453.68,"end":3454.04},{"text":"that","start":3454.04,"end":3454.28},{"text":"we","start":3454.28,"end":3454.44},{"text":"do","start":3454.44,"end":3454.6},{"text":"over","start":3454.6,"end":3454.8},{"text":"here.","start":3454.8,"end":3455.12}]},{"text":"It cannot be a substitute for the method of dispute prevention.","start":3456,"end":3460.87,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"It","start":3456,"end":3456.32},{"text":"cannot","start":3456.32,"end":3456.68},{"text":"be","start":3456.68,"end":3456.84},{"text":"a","start":3456.84,"end":3457},{"text":"substitute","start":3457,"end":3457.68},{"text":"for","start":3458.07,"end":3458.31},{"text":"the","start":3458.71,"end":3459.11},{"text":"method","start":3459.27,"end":3459.71},{"text":"of","start":3459.71,"end":3459.87},{"text":"dispute","start":3459.87,"end":3460.23},{"text":"prevention.","start":3460.23,"end":3460.87}]}]},{"sentences":[{"text":"I mean it can be an aid for not just dispute prevention, but everything that we do under the Framework Convention.","start":3461.03,"end":3466.95,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"I","start":3461.03,"end":3461.27},{"text":"mean","start":3461.27,"end":3461.39},{"text":"it","start":3461.39,"end":3461.55},{"text":"can","start":3461.55,"end":3461.71},{"text":"be","start":3461.71,"end":3461.83},{"text":"an","start":3461.83,"end":3461.95},{"text":"aid","start":3461.95,"end":3462.31},{"text":"for","start":3462.31,"end":3462.51},{"text":"not","start":3462.51,"end":3462.71},{"text":"just","start":3462.71,"end":3462.91},{"text":"dispute","start":3462.91,"end":3463.27},{"text":"prevention,","start":3463.27,"end":3463.71},{"text":"but","start":3463.71,"end":3463.91},{"text":"everything","start":3463.91,"end":3464.23},{"text":"that","start":3464.23,"end":3464.51},{"text":"we","start":3464.51,"end":3464.67},{"text":"do","start":3464.67,"end":3464.95},{"text":"under","start":3465.11,"end":3465.51},{"text":"the","start":3465.51,"end":3465.87},{"text":"Framework","start":3465.87,"end":3466.31},{"text":"Convention.","start":3466.31,"end":3466.95}]},{"text":"Dispute prevention by itself has to be based on the operational mechanisms of the Member States.","start":3467.35,"end":3473.51,"topics":[],"words":[{"text":"Dispute","start":3467.35,"end":3467.95},{"text":"prevention","start":3467.95,"end":3468.47},{"text":"by","start":3468.47,"end":3468.67},{"text":"itself","start":3468.67,"end":3469.11},{"text":"has","start":3469.43,"end":3469.71},{"text":"to","start":3469.71,"end":3469.87},{"text":"be","start":3469.87,"end":3470.03},{"text":"based","start":3470.03,"end":3470.23},{"text":"on","start":3470.23,"end":3470.55},{"text":"the","start":3470.87,"end":3471.15},{"text":"operational","start":3471.15,"end":3471.59},{"text":"mechanisms","start":3471.59,"end":3472.39},{"text":"of","start":3472.47,"end":3472.75},{"text":"the","start":3472.75,"end":3472.95},{"text":"Member","start":3472.95,"end":3473.19},{"text":"States.","start":3473.19,"end":3473.51}]},{"text":"So yes, capacity building is important, but as we said earlier, it's not as a substitute for dispute prevention.","start":3474.39,"end":3481.99,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"So","start":3474.39,"end":3474.75},{"text":"yes,","start":3474.75,"end":3475.11},{"text":"capacity","start":3475.11,"end":3475.59},{"text":"building","start":3475.59,"end":3475.87},{"text":"is","start":3475.87,"end":3476.11},{"text":"important,","start":3476.11,"end":3476.39},{"text":"but","start":3476.87,"end":3477.19},{"text":"as","start":3477.19,"end":3477.51},{"text":"we","start":3477.59,"end":3477.87},{"text":"said","start":3477.87,"end":3478.03},{"text":"earlier,","start":3478.03,"end":3478.31},{"text":"it's","start":3478.87,"end":3479.23},{"text":"not","start":3479.23,"end":3479.39},{"text":"as","start":3479.39,"end":3479.59},{"text":"a","start":3479.59,"end":3479.79},{"text":"substitute","start":3479.79,"end":3480.27},{"text":"for","start":3480.27,"end":3480.47},{"text":"dispute","start":3480.47,"end":3481.03},{"text":"prevention.","start":3481.35,"end":3481.99}]},{"text":"It is an aid for dispute prevention and so many other things that we do under the Framework Convention.","start":3482.63,"end":3488.15,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"It","start":3482.63,"end":3482.91},{"text":"is","start":3482.91,"end":3483.03},{"text":"an","start":3483.03,"end":3483.15},{"text":"aid","start":3483.15,"end":3483.51},{"text":"for","start":3484.11,"end":3484.23},{"text":"dispute","start":3484.23,"end":3484.67},{"text":"prevention","start":3484.67,"end":3485.11},{"text":"and","start":3485.11,"end":3485.27},{"text":"so","start":3485.27,"end":3485.43},{"text":"many","start":3485.43,"end":3485.59},{"text":"other","start":3485.59,"end":3485.79},{"text":"things","start":3485.79,"end":3486.03},{"text":"that","start":3486.03,"end":3486.23},{"text":"we","start":3486.23,"end":3486.35},{"text":"do","start":3486.35,"end":3486.51},{"text":"under","start":3486.51,"end":3486.71},{"text":"the","start":3486.71,"end":3486.99},{"text":"Framework","start":3487.15,"end":3487.67},{"text":"Convention.","start":3487.67,"end":3488.15}]},{"text":"Thank you.","start":3488.15,"end":3488.67,"topics":[],"words":[{"text":"Thank","start":3488.15,"end":3488.39},{"text":"you.","start":3488.39,"end":3488.67}]}]}],"speaker":{"name":null,"affiliation":"IND","affiliation_full":"India","group":null,"function":"Representative"}},{"statement_number":25,"paragraphs":[{"sentences":[{"text":"Thank you, India.","start":3493.63,"end":3494.35,"topics":[],"words":[{"text":"Thank","start":3493.63,"end":3493.95},{"text":"you,","start":3493.95,"end":3494.07},{"text":"India.","start":3494.07,"end":3494.35}]},{"text":"I say, I think that the considerations that you shared with us with regards to the questionee are very important and indeed we should be mindful of the, the differences in the domestic legal framework and eventually it is probably about striking the balance between the necessary common ground that can facilitate meaningfully and effective cooperation between tax administrations and provide tax certainty to taxpayers and at the same time being flexible enough to accommodate the differences in the legal frameworks for simultaneous audits and joint audits.","start":3495.31,"end":3544.25,"topics":[],"words":[{"text":"I","start":3495.31,"end":3495.63},{"text":"say,","start":3495.63,"end":3495.95},{"text":"I","start":3496.35,"end":3496.63},{"text":"think","start":3496.63,"end":3496.87},{"text":"that","start":3496.87,"end":3497.19},{"text":"the","start":3497.19,"end":3497.43},{"text":"considerations","start":3497.43,"end":3498.07},{"text":"that","start":3498.07,"end":3498.31},{"text":"you","start":3498.31,"end":3498.55},{"text":"shared","start":3498.55,"end":3498.95},{"text":"with","start":3498.95,"end":3499.11},{"text":"us","start":3499.11,"end":3499.27},{"text":"with","start":3499.27,"end":3499.47},{"text":"regards","start":3499.47,"end":3499.87},{"text":"to","start":3499.87,"end":3500.19},{"text":"the","start":3500.83,"end":3501.15},{"text":"questionee","start":3501.15,"end":3501.87},{"text":"are","start":3502.27,"end":3502.55},{"text":"very","start":3502.55,"end":3502.75},{"text":"important","start":3502.75,"end":3503.07},{"text":"and","start":3504.19,"end":3504.59},{"text":"indeed","start":3506.27,"end":3506.71},{"text":"we","start":3506.71,"end":3506.87},{"text":"should","start":3506.87,"end":3507.03},{"text":"be","start":3507.03,"end":3507.31},{"text":"mindful","start":3507.31,"end":3508.03},{"text":"of","start":3508.51,"end":3508.91},{"text":"the,","start":3508.91,"end":3509.17},{"text":"the","start":3509.32,"end":3509.56},{"text":"differences","start":3510.2,"end":3510.84},{"text":"in","start":3511.24,"end":3511.52},{"text":"the","start":3511.52,"end":3511.68},{"text":"domestic","start":3511.68,"end":3512.16},{"text":"legal","start":3512.16,"end":3512.48},{"text":"framework","start":3512.48,"end":3513},{"text":"and","start":3513.32,"end":3513.6},{"text":"eventually","start":3513.6,"end":3513.96},{"text":"it","start":3513.96,"end":3514.16},{"text":"is","start":3514.16,"end":3514.32},{"text":"probably","start":3514.32,"end":3514.6},{"text":"about","start":3514.6,"end":3514.88},{"text":"striking","start":3514.88,"end":3515.28},{"text":"the","start":3515.28,"end":3515.44},{"text":"balance","start":3515.44,"end":3515.84},{"text":"between","start":3515.84,"end":3516.2},{"text":"the","start":3517.08,"end":3517.36},{"text":"necessary","start":3517.36,"end":3518.04},{"text":"common","start":3519.16,"end":3519.72},{"text":"ground","start":3519.72,"end":3520.12},{"text":"that","start":3520.92,"end":3521.32},{"text":"can","start":3521.96,"end":3522.28},{"text":"facilitate","start":3522.28,"end":3523.08},{"text":"meaningfully","start":3523.72,"end":3524.6},{"text":"and","start":3524.6,"end":3524.96},{"text":"effective","start":3524.96,"end":3525.52},{"text":"cooperation","start":3525.52,"end":3526.12},{"text":"between","start":3526.12,"end":3526.4},{"text":"tax","start":3526.4,"end":3526.72},{"text":"administrations","start":3526.72,"end":3527.72},{"text":"and","start":3529.24,"end":3529.56},{"text":"provide","start":3529.56,"end":3529.84},{"text":"tax","start":3529.84,"end":3530.16},{"text":"certainty","start":3530.16,"end":3530.68},{"text":"to","start":3530.68,"end":3530.96},{"text":"taxpayers","start":3530.96,"end":3531.8},{"text":"and","start":3532.12,"end":3532.44},{"text":"at","start":3532.44,"end":3532.6},{"text":"the","start":3532.6,"end":3532.72},{"text":"same","start":3532.72,"end":3532.92},{"text":"time","start":3532.92,"end":3533.2},{"text":"being","start":3533.2,"end":3533.48},{"text":"flexible","start":3533.48,"end":3534.04},{"text":"enough","start":3534.04,"end":3534.44},{"text":"to","start":3535.33,"end":3535.49},{"text":"accommodate","start":3535.49,"end":3536.21},{"text":"the","start":3538.13,"end":3538.41},{"text":"differences","start":3538.41,"end":3538.93},{"text":"in","start":3539.09,"end":3539.37},{"text":"the","start":3539.37,"end":3539.65},{"text":"legal","start":3539.73,"end":3540.21},{"text":"frameworks","start":3540.21,"end":3540.85},{"text":"for","start":3541.41,"end":3541.77},{"text":"simultaneous","start":3541.77,"end":3542.53},{"text":"audits","start":3542.69,"end":3543.25},{"text":"and","start":3543.25,"end":3543.49},{"text":"joint","start":3543.49,"end":3543.81},{"text":"audits.","start":3543.81,"end":3544.25}]},{"text":"One of the main features that are mentioned is already kind of to in response to that, to establish practical arrangements for coordination, including through the possibility of bilateral or multilateral memoranda of understanding MOUs which are typically, typically use to overcome the issues that you pointed out, like for example, to synchronize the schedule for who is going to be audited and for what reason?","start":3544.25,"end":3573.74,"topics":[],"words":[{"text":"One","start":3544.25,"end":3544.49},{"text":"of","start":3544.49,"end":3544.61},{"text":"the","start":3544.61,"end":3544.73},{"text":"main","start":3544.73,"end":3544.97},{"text":"features","start":3544.97,"end":3545.53},{"text":"that","start":3545.53,"end":3545.69},{"text":"are","start":3545.69,"end":3545.89},{"text":"mentioned","start":3545.89,"end":3546.37},{"text":"is","start":3546.37,"end":3546.69},{"text":"already","start":3547.73,"end":3548.13},{"text":"kind","start":3548.69,"end":3548.97},{"text":"of","start":3548.97,"end":3549.17},{"text":"to","start":3549.17,"end":3549.49},{"text":"in","start":3549.57,"end":3549.89},{"text":"response","start":3549.89,"end":3550.25},{"text":"to","start":3550.25,"end":3550.41},{"text":"that,","start":3550.41,"end":3550.69},{"text":"to","start":3551.81,"end":3552.09},{"text":"establish","start":3552.09,"end":3552.61},{"text":"practical","start":3552.61,"end":3553.01},{"text":"arrangements","start":3553.01,"end":3553.61},{"text":"for","start":3553.61,"end":3553.89},{"text":"coordination,","start":3553.89,"end":3554.45},{"text":"including","start":3554.61,"end":3555.01},{"text":"through","start":3555.09,"end":3555.49},{"text":"the","start":3555.73,"end":3556.01},{"text":"possibility","start":3556.01,"end":3556.45},{"text":"of","start":3556.45,"end":3556.77},{"text":"bilateral","start":3556.77,"end":3557.37},{"text":"or","start":3557.37,"end":3557.53},{"text":"multilateral","start":3557.53,"end":3558.45},{"text":"memoranda","start":3558.85,"end":3559.61},{"text":"of","start":3559.61,"end":3559.77},{"text":"understanding","start":3559.77,"end":3560.37},{"text":"MOUs","start":3560.37,"end":3560.97},{"text":"which","start":3560.97,"end":3561.21},{"text":"are","start":3561.21,"end":3561.41},{"text":"typically,","start":3561.41,"end":3561.67},{"text":"typically","start":3561.82,"end":3562.1},{"text":"use","start":3562.1,"end":3562.46},{"text":"to","start":3562.7,"end":3563.1},{"text":"overcome","start":3563.26,"end":3563.9},{"text":"the","start":3563.9,"end":3564.1},{"text":"issues","start":3564.1,"end":3564.38},{"text":"that","start":3564.46,"end":3564.86},{"text":"you","start":3565.26,"end":3565.58},{"text":"pointed","start":3565.58,"end":3565.94},{"text":"out,","start":3565.94,"end":3566.18},{"text":"like","start":3566.18,"end":3566.42},{"text":"for","start":3566.42,"end":3566.58},{"text":"example,","start":3566.58,"end":3567.06},{"text":"to","start":3567.06,"end":3567.42},{"text":"synchronize","start":3567.42,"end":3568.3},{"text":"the","start":3568.94,"end":3569.34},{"text":"schedule","start":3569.5,"end":3570.22},{"text":"for","start":3570.94,"end":3571.26},{"text":"who","start":3571.26,"end":3571.5},{"text":"is","start":3571.5,"end":3571.7},{"text":"going","start":3571.7,"end":3571.86},{"text":"to","start":3571.86,"end":3572.02},{"text":"be","start":3572.02,"end":3572.18},{"text":"audited","start":3572.18,"end":3572.7},{"text":"and","start":3572.7,"end":3572.98},{"text":"for","start":3572.98,"end":3573.18},{"text":"what","start":3573.18,"end":3573.42},{"text":"reason?","start":3573.42,"end":3573.74}]},{"text":"That being said, it is not determined yet that something like a similar approach like MOUS wouldn't also be useful when it comes to other mechanisms like APAs or CCPs, for example.","start":3575.26,"end":3588.71,"topics":[],"words":[{"text":"That","start":3575.26,"end":3575.58},{"text":"being","start":3575.58,"end":3575.86},{"text":"said,","start":3575.86,"end":3576.22},{"text":"it","start":3578.3,"end":3578.58},{"text":"is","start":3578.58,"end":3578.74},{"text":"not","start":3578.74,"end":3578.9},{"text":"determined","start":3578.9,"end":3579.38},{"text":"yet","start":3579.38,"end":3579.54},{"text":"that","start":3579.54,"end":3579.78},{"text":"something","start":3579.78,"end":3580.1},{"text":"like","start":3580.1,"end":3580.46},{"text":"a","start":3580.7,"end":3581.02},{"text":"similar","start":3581.02,"end":3581.34},{"text":"approach","start":3581.58,"end":3581.98},{"text":"like","start":3582.06,"end":3582.46},{"text":"MOUS","start":3582.54,"end":3583.34},{"text":"wouldn't","start":3583.74,"end":3584.18},{"text":"also","start":3584.18,"end":3584.38},{"text":"be","start":3584.38,"end":3584.58},{"text":"useful","start":3584.58,"end":3584.94},{"text":"when","start":3584.94,"end":3585.14},{"text":"it","start":3585.14,"end":3585.26},{"text":"comes","start":3585.26,"end":3585.38},{"text":"to","start":3585.38,"end":3585.54},{"text":"other","start":3585.54,"end":3585.78},{"text":"mechanisms","start":3585.78,"end":3586.34},{"text":"like","start":3586.34,"end":3586.5},{"text":"APAs","start":3586.5,"end":3586.94},{"text":"or","start":3586.94,"end":3587.2},{"text":"CCPs,","start":3587.51,"end":3588.03},{"text":"for","start":3588.03,"end":3588.27},{"text":"example.","start":3588.27,"end":3588.71}]},{"text":"Next is Germany.","start":3590.31,"end":3591.67,"topics":[],"words":[{"text":"Next","start":3590.31,"end":3590.63},{"text":"is","start":3590.63,"end":3590.95},{"text":"Germany.","start":3590.95,"end":3591.67}]}]},{"sentences":[{"text":"Germany, please.","start":3591.67,"end":3592.47,"topics":[],"words":[{"text":"Germany,","start":3591.67,"end":3592.19},{"text":"please.","start":3592.19,"end":3592.47}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":26,"paragraphs":[{"sentences":[{"text":"Thank you for giving me the floor.","start":3595.59,"end":3597.19,"topics":[],"words":[{"text":"Thank","start":3595.59,"end":3595.91},{"text":"you","start":3595.91,"end":3596.03},{"text":"for","start":3596.03,"end":3596.19},{"text":"giving","start":3596.19,"end":3596.43},{"text":"me","start":3596.43,"end":3596.59},{"text":"the","start":3596.59,"end":3596.75},{"text":"floor.","start":3596.75,"end":3597.19}]},{"text":"I would like to start with some general remarks on dispute prevention.","start":3598.07,"end":3603.11,"topics":[],"words":[{"text":"I","start":3598.07,"end":3598.35},{"text":"would","start":3598.35,"end":3598.51},{"text":"like","start":3598.51,"end":3598.67},{"text":"to","start":3598.67,"end":3598.83},{"text":"start","start":3598.83,"end":3599.07},{"text":"with","start":3599.07,"end":3599.43},{"text":"some","start":3599.75,"end":3600.15},{"text":"general","start":3600.63,"end":3601.03},{"text":"remarks","start":3601.11,"end":3601.75},{"text":"on","start":3601.75,"end":3601.99},{"text":"dispute","start":3601.99,"end":3602.47},{"text":"prevention.","start":3602.47,"end":3603.11}]},{"text":"We strongly support the importance of dispute prevention and consider it sensible, for reasons of effectiveness to build on well known mechanisms that have already proven useful in practice.","start":3603.91,"end":3615.16,"topics":[],"words":[{"text":"We","start":3603.91,"end":3604.23},{"text":"strongly","start":3604.23,"end":3604.67},{"text":"support","start":3604.67,"end":3604.95},{"text":"the","start":3605.19,"end":3605.47},{"text":"importance","start":3605.47,"end":3605.91},{"text":"of","start":3605.91,"end":3606.11},{"text":"dispute","start":3606.11,"end":3606.55},{"text":"prevention","start":3606.55,"end":3607.15},{"text":"and","start":3607.15,"end":3607.51},{"text":"consider","start":3607.67,"end":3608.07},{"text":"it","start":3608.07,"end":3608.35},{"text":"sensible,","start":3608.35,"end":3608.87},{"text":"for","start":3608.95,"end":3609.27},{"text":"reasons","start":3609.27,"end":3609.79},{"text":"of","start":3609.79,"end":3610.15},{"text":"effectiveness","start":3610.15,"end":3611.03},{"text":"to","start":3611.27,"end":3611.55},{"text":"build","start":3611.55,"end":3611.75},{"text":"on","start":3611.75,"end":3611.95},{"text":"well","start":3611.95,"end":3612.19},{"text":"known","start":3612.19,"end":3612.47},{"text":"mechanisms","start":3612.47,"end":3613.11},{"text":"that","start":3613.11,"end":3613.35},{"text":"have","start":3613.35,"end":3613.59},{"text":"already","start":3613.59,"end":3613.91},{"text":"proven","start":3613.91,"end":3614.35},{"text":"useful","start":3614.35,"end":3614.67},{"text":"in","start":3614.67,"end":3614.83},{"text":"practice.","start":3614.83,"end":3615.16}]},{"text":"In addition to that, capacity building and knowledge sharing are very important.","start":3616.59,"end":3620.27,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"In","start":3616.59,"end":3616.71},{"text":"addition","start":3616.71,"end":3616.95},{"text":"to","start":3616.95,"end":3617.19},{"text":"that,","start":3617.19,"end":3617.47},{"text":"capacity","start":3617.55,"end":3618.27},{"text":"building","start":3618.27,"end":3618.55},{"text":"and","start":3618.55,"end":3618.79},{"text":"knowledge","start":3618.79,"end":3619.23},{"text":"sharing","start":3619.23,"end":3619.59},{"text":"are","start":3619.59,"end":3619.75},{"text":"very","start":3619.75,"end":3619.95},{"text":"important.","start":3619.95,"end":3620.27}]},{"text":"And we support the Protocol's approach of taking into account the different circumstances in different states in order to ensure a broad scope of application.","start":3620.83,"end":3629.87,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"And","start":3620.83,"end":3621.11},{"text":"we","start":3621.11,"end":3621.27},{"text":"support","start":3621.27,"end":3621.55},{"text":"the","start":3621.63,"end":3621.91},{"text":"Protocol's","start":3621.91,"end":3622.55},{"text":"approach","start":3622.55,"end":3622.83},{"text":"of","start":3622.83,"end":3623.19},{"text":"taking","start":3623.19,"end":3623.51},{"text":"into","start":3623.51,"end":3623.83},{"text":"account","start":3623.83,"end":3624.19},{"text":"the","start":3624.35,"end":3624.67},{"text":"different","start":3624.67,"end":3624.99},{"text":"circumstances","start":3624.99,"end":3625.79},{"text":"in","start":3625.79,"end":3626.07},{"text":"different","start":3626.07,"end":3626.35},{"text":"states","start":3626.35,"end":3626.75},{"text":"in","start":3627.07,"end":3627.35},{"text":"order","start":3627.35,"end":3627.55},{"text":"to","start":3627.55,"end":3627.75},{"text":"ensure","start":3627.75,"end":3628.03},{"text":"a","start":3628.11,"end":3628.39},{"text":"broad","start":3628.39,"end":3628.63},{"text":"scope","start":3628.63,"end":3629.03},{"text":"of","start":3629.03,"end":3629.23},{"text":"application.","start":3629.23,"end":3629.87}]}]},{"sentences":[{"text":"We therefore support that the Protocol should include its own provision for cross border administrative cooperation and tax dispute prevention.","start":3630.75,"end":3639.15,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"We","start":3630.75,"end":3631.07},{"text":"therefore","start":3631.07,"end":3631.55},{"text":"support","start":3631.55,"end":3631.87},{"text":"that","start":3632.03,"end":3632.31},{"text":"the","start":3632.31,"end":3632.47},{"text":"Protocol","start":3632.47,"end":3632.95},{"text":"should","start":3632.95,"end":3633.15},{"text":"include","start":3633.15,"end":3633.47},{"text":"its","start":3633.55,"end":3633.83},{"text":"own","start":3633.83,"end":3633.99},{"text":"provision","start":3633.99,"end":3634.43},{"text":"for","start":3634.43,"end":3634.63},{"text":"cross","start":3634.63,"end":3634.95},{"text":"border","start":3634.95,"end":3635.39},{"text":"administrative","start":3636.27,"end":3636.99},{"text":"cooperation","start":3636.99,"end":3637.63},{"text":"and","start":3637.63,"end":3637.83},{"text":"tax","start":3637.83,"end":3638.07},{"text":"dispute","start":3638.07,"end":3638.59},{"text":"prevention.","start":3638.59,"end":3639.15}]},{"text":"Now, I would like to give some remarks on question E. Overall, we consider that the main features outlined for each dispute prevention mechanism provide an appropriate and sufficiently flexible basis for drafting the corresponding provisions under the Protocol.","start":3640.51,"end":3660.41,"topics":[],"words":[{"text":"Now,","start":3640.51,"end":3640.79},{"text":"I","start":3640.79,"end":3640.95},{"text":"would","start":3640.95,"end":3641.11},{"text":"like","start":3641.11,"end":3641.31},{"text":"to","start":3641.31,"end":3641.59},{"text":"give","start":3641.59,"end":3641.91},{"text":"some","start":3641.91,"end":3642.23},{"text":"remarks","start":3642.23,"end":3642.67},{"text":"on","start":3642.67,"end":3642.99},{"text":"question","start":3643.85,"end":3644.09},{"text":"E.","start":3644.09,"end":3644.49},{"text":"Overall,","start":3646.01,"end":3646.81},{"text":"we","start":3647.29,"end":3647.61},{"text":"consider","start":3647.61,"end":3647.93},{"text":"that","start":3648.01,"end":3648.33},{"text":"the","start":3648.33,"end":3648.65},{"text":"main","start":3648.97,"end":3649.33},{"text":"features","start":3649.33,"end":3649.89},{"text":"outlined","start":3649.89,"end":3650.45},{"text":"for","start":3650.45,"end":3650.61},{"text":"each","start":3650.61,"end":3650.89},{"text":"dispute","start":3650.89,"end":3651.41},{"text":"prevention","start":3651.41,"end":3651.89},{"text":"mechanism","start":3651.89,"end":3652.41},{"text":"provide","start":3652.73,"end":3653.13},{"text":"an","start":3653.13,"end":3653.45},{"text":"appropriate","start":3653.45,"end":3653.93},{"text":"and","start":3653.93,"end":3654.21},{"text":"sufficiently","start":3654.21,"end":3654.89},{"text":"flexible","start":3654.89,"end":3655.45},{"text":"basis","start":3656.09,"end":3656.69},{"text":"for","start":3656.69,"end":3656.97},{"text":"drafting","start":3656.97,"end":3657.49},{"text":"the","start":3657.49,"end":3657.73},{"text":"corresponding","start":3657.73,"end":3658.49},{"text":"provisions","start":3658.65,"end":3659.329},{"text":"under","start":3659.329,"end":3659.53},{"text":"the","start":3659.53,"end":3659.73},{"text":"Protocol.","start":3659.73,"end":3660.41}]},{"text":"For most instruments, the listed features reflect international practice.","start":3660.97,"end":3665.69,"topics":[],"words":[{"text":"For","start":3660.97,"end":3661.25},{"text":"most","start":3661.25,"end":3661.49},{"text":"instruments,","start":3661.49,"end":3662.09},{"text":"the","start":3662.09,"end":3662.37},{"text":"listed","start":3662.37,"end":3662.77},{"text":"features","start":3662.77,"end":3663.29},{"text":"reflect","start":3663.69,"end":3664.25},{"text":"international","start":3664.25,"end":3664.65},{"text":"practice.","start":3664.97,"end":3665.69}]},{"text":"While this extension of APAs to coordinated unilateral arrangements in no treaty situations offers promising opportunities to enhance tax certainty and inclusiveness, it also raises questions regarding administrative complexity, transparency and long term legal stability.","start":3667.13,"end":3686.98,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."},{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"While","start":3667.13,"end":3667.53},{"text":"this","start":3667.77,"end":3668.13},{"text":"extension","start":3668.13,"end":3668.73},{"text":"of","start":3668.73,"end":3668.97},{"text":"APAs","start":3668.97,"end":3669.61},{"text":"to","start":3670.1,"end":3670.3},{"text":"coordinated","start":3670.3,"end":3671.22},{"text":"unilateral","start":3671.3,"end":3672.14},{"text":"arrangements","start":3672.14,"end":3672.78},{"text":"in","start":3672.78,"end":3673.02},{"text":"no","start":3673.02,"end":3673.22},{"text":"treaty","start":3673.22,"end":3673.66},{"text":"situations","start":3673.66,"end":3674.42},{"text":"offers","start":3674.66,"end":3675.22},{"text":"promising","start":3675.22,"end":3675.7},{"text":"opportunities","start":3675.78,"end":3676.58},{"text":"to","start":3676.98,"end":3677.26},{"text":"enhance","start":3677.26,"end":3677.66},{"text":"tax","start":3677.66,"end":3677.98},{"text":"certainty","start":3677.98,"end":3678.54},{"text":"and","start":3678.54,"end":3678.74},{"text":"inclusiveness,","start":3678.74,"end":3679.54},{"text":"it","start":3680.1,"end":3680.38},{"text":"also","start":3680.38,"end":3680.62},{"text":"raises","start":3680.62,"end":3681.06},{"text":"questions","start":3681.06,"end":3681.7},{"text":"regarding","start":3681.7,"end":3682.22},{"text":"administrative","start":3682.22,"end":3683.06},{"text":"complexity,","start":3683.06,"end":3683.86},{"text":"transparency","start":3684.34,"end":3685.14},{"text":"and","start":3685.3,"end":3685.699},{"text":"long","start":3685.699,"end":3686.02},{"text":"term","start":3686.02,"end":3686.26},{"text":"legal","start":3686.26,"end":3686.62},{"text":"stability.","start":3686.62,"end":3686.98}]},{"text":"Nevertheless, we would support pursuing this approach further at this stage and and also some remarks on question F. In principle, we consider it appropriate and useful for the Protocol to include a provision to underline the Framework Convention's capacity building commitment as a key element for the effective implementation of dispute prevention mechanisms.","start":3688.02,"end":3713.56,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Nevertheless,","start":3688.02,"end":3688.82},{"text":"we","start":3689.06,"end":3689.38},{"text":"would","start":3689.38,"end":3689.58},{"text":"support","start":3689.58,"end":3689.86},{"text":"pursuing","start":3690.02,"end":3690.58},{"text":"this","start":3690.58,"end":3690.82},{"text":"approach","start":3690.82,"end":3691.14},{"text":"further","start":3691.22,"end":3691.58},{"text":"at","start":3691.58,"end":3691.82},{"text":"this","start":3691.82,"end":3692.02},{"text":"stage","start":3692.02,"end":3692.5},{"text":"and","start":3694.18,"end":3694.58},{"text":"and","start":3696.2,"end":3696.32},{"text":"also","start":3696.32,"end":3696.56},{"text":"some","start":3696.56,"end":3696.8},{"text":"remarks","start":3696.8,"end":3697.12},{"text":"on","start":3697.12,"end":3697.32},{"text":"question","start":3697.32,"end":3697.6},{"text":"F.","start":3697.6,"end":3697.96},{"text":"In","start":3699.24,"end":3699.52},{"text":"principle,","start":3699.52,"end":3700.12},{"text":"we","start":3700.36,"end":3700.64},{"text":"consider","start":3700.64,"end":3700.92},{"text":"it","start":3700.92,"end":3701.24},{"text":"appropriate","start":3701.24,"end":3701.84},{"text":"and","start":3701.84,"end":3702.2},{"text":"useful","start":3702.2,"end":3702.76},{"text":"for","start":3702.76,"end":3702.96},{"text":"the","start":3702.96,"end":3703.12},{"text":"Protocol","start":3703.12,"end":3703.68},{"text":"to","start":3703.68,"end":3703.88},{"text":"include","start":3703.88,"end":3704.16},{"text":"a","start":3704.16,"end":3704.4},{"text":"provision","start":3704.4,"end":3704.8},{"text":"to","start":3704.8,"end":3705.04},{"text":"underline","start":3705.04,"end":3705.56},{"text":"the","start":3705.56,"end":3705.84},{"text":"Framework","start":3705.84,"end":3706.28},{"text":"Convention's","start":3706.28,"end":3706.88},{"text":"capacity","start":3706.88,"end":3707.44},{"text":"building","start":3707.44,"end":3707.76},{"text":"commitment","start":3707.76,"end":3708.36},{"text":"as","start":3708.76,"end":3709.08},{"text":"a","start":3709.08,"end":3709.24},{"text":"key","start":3709.24,"end":3709.44},{"text":"element","start":3709.44,"end":3709.84},{"text":"for","start":3709.84,"end":3710.08},{"text":"the","start":3710.08,"end":3710.24},{"text":"effective","start":3710.24,"end":3710.76},{"text":"implementation","start":3710.76,"end":3711.48},{"text":"of","start":3711.48,"end":3711.839},{"text":"dispute","start":3711.839,"end":3712.36},{"text":"prevention","start":3712.36,"end":3712.8},{"text":"mechanisms.","start":3712.8,"end":3713.56}]}]},{"sentences":[{"text":"At the same time, it will be important to discuss in more detail what this should mean in practice.","start":3714.52,"end":3721,"topics":[],"words":[{"text":"At","start":3714.52,"end":3714.8},{"text":"the","start":3714.8,"end":3715},{"text":"same","start":3715,"end":3715.28},{"text":"time,","start":3715.28,"end":3715.64},{"text":"it","start":3715.8,"end":3716.08},{"text":"will","start":3716.08,"end":3716.24},{"text":"be","start":3716.24,"end":3716.4},{"text":"important","start":3716.4,"end":3716.68},{"text":"to","start":3716.92,"end":3717.32},{"text":"discuss","start":3717.56,"end":3717.96},{"text":"in","start":3717.96,"end":3718.24},{"text":"more","start":3718.24,"end":3718.44},{"text":"detail","start":3718.44,"end":3718.76},{"text":"what","start":3719.08,"end":3719.44},{"text":"this","start":3719.44,"end":3719.68},{"text":"should","start":3719.68,"end":3719.92},{"text":"mean","start":3719.92,"end":3720.2},{"text":"in","start":3720.2,"end":3720.44},{"text":"practice.","start":3720.44,"end":3721}]},{"text":"For example, how to ensure that support is demand driven and accessible, in particular for developing countries.","start":3721.57,"end":3727.33,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"For","start":3721.57,"end":3721.73},{"text":"example,","start":3721.73,"end":3722.25},{"text":"how","start":3722.25,"end":3722.49},{"text":"to","start":3722.49,"end":3722.65},{"text":"ensure","start":3722.65,"end":3722.93},{"text":"that","start":3723.01,"end":3723.33},{"text":"support","start":3723.33,"end":3723.61},{"text":"is","start":3723.61,"end":3723.85},{"text":"demand","start":3723.85,"end":3724.13},{"text":"driven","start":3724.13,"end":3724.57},{"text":"and","start":3724.57,"end":3724.85},{"text":"accessible,","start":3724.85,"end":3725.41},{"text":"in","start":3725.41,"end":3725.61},{"text":"particular","start":3725.61,"end":3725.89},{"text":"for","start":3726.13,"end":3726.45},{"text":"developing","start":3726.45,"end":3727.01},{"text":"countries.","start":3727.01,"end":3727.33}]},{"text":"And how to avoid creating unrealistic expectations given resource constraints.","start":3728.37,"end":3733.49,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"And","start":3728.37,"end":3728.73},{"text":"how","start":3728.73,"end":3728.97},{"text":"to","start":3728.97,"end":3729.13},{"text":"avoid","start":3729.13,"end":3729.49},{"text":"creating","start":3729.57,"end":3730.01},{"text":"unrealistic","start":3730.01,"end":3730.93},{"text":"expectations","start":3730.93,"end":3731.65},{"text":"given","start":3731.65,"end":3732.05},{"text":"resource","start":3732.05,"end":3732.65},{"text":"constraints.","start":3732.65,"end":3733.49}]},{"text":"Also bearing in mind that supplementary costs for the UN regular budget should be avoided.","start":3733.89,"end":3739.57,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Also","start":3733.89,"end":3734.29},{"text":"bearing","start":3734.29,"end":3734.69},{"text":"in","start":3734.69,"end":3734.93},{"text":"mind","start":3734.93,"end":3735.25},{"text":"that","start":3735.25,"end":3735.61},{"text":"supplementary","start":3735.61,"end":3736.41},{"text":"costs","start":3736.41,"end":3736.81},{"text":"for","start":3736.81,"end":3736.97},{"text":"the","start":3736.97,"end":3737.25},{"text":"UN","start":3737.25,"end":3737.569},{"text":"regular","start":3737.569,"end":3738.05},{"text":"budget","start":3738.05,"end":3738.53},{"text":"should","start":3738.53,"end":3738.85},{"text":"be","start":3738.85,"end":3739.09},{"text":"avoided.","start":3739.09,"end":3739.57}]},{"text":"Thank you.","start":3740.13,"end":3740.69,"topics":[],"words":[{"text":"Thank","start":3740.13,"end":3740.45},{"text":"you.","start":3740.45,"end":3740.69}]}]}],"speaker":{"name":null,"affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Representative"}},{"statement_number":27,"paragraphs":[{"sentences":[{"text":"Okay, thank you very much, Germany.","start":3743.81,"end":3746.61,"topics":[],"words":[{"text":"Okay,","start":3743.81,"end":3744.37},{"text":"thank","start":3744.37,"end":3744.61},{"text":"you","start":3744.61,"end":3744.73},{"text":"very","start":3744.73,"end":3744.93},{"text":"much,","start":3744.93,"end":3745.25},{"text":"Germany.","start":3745.89,"end":3746.61}]},{"text":"The chair isn't here, but I'm going to take the Russian Federation and then after that we'll have a 10 minute coffee break.","start":3747.25,"end":3760.73,"topics":[],"words":[{"text":"The","start":3747.25,"end":3747.53},{"text":"chair","start":3747.53,"end":3747.77},{"text":"isn't","start":3747.77,"end":3748.17},{"text":"here,","start":3748.17,"end":3748.45},{"text":"but","start":3748.45,"end":3748.85},{"text":"I'm","start":3750.01,"end":3750.29},{"text":"going","start":3750.29,"end":3750.45},{"text":"to","start":3750.45,"end":3750.73},{"text":"take","start":3752.81,"end":3753.21},{"text":"the","start":3753.29,"end":3753.69},{"text":"Russian","start":3754.17,"end":3754.65},{"text":"Federation","start":3754.65,"end":3755.29},{"text":"and","start":3757.61,"end":3757.89},{"text":"then","start":3757.89,"end":3758.05},{"text":"after","start":3758.05,"end":3758.29},{"text":"that","start":3758.29,"end":3758.65},{"text":"we'll","start":3758.97,"end":3759.37},{"text":"have","start":3759.37,"end":3759.49},{"text":"a","start":3759.49,"end":3759.61},{"text":"10","start":3759.61,"end":3759.77},{"text":"minute","start":3759.77,"end":3760.05},{"text":"coffee","start":3760.05,"end":3760.41},{"text":"break.","start":3760.41,"end":3760.73}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":28,"paragraphs":[{"sentences":[{"text":"Good morning.","start":3765.05,"end":3765.69,"topics":[],"words":[{"text":"Good","start":3765.05,"end":3765.37},{"text":"morning.","start":3765.37,"end":3765.69}]},{"text":"Good afternoon.","start":3766.25,"end":3766.89,"topics":[],"words":[{"text":"Good","start":3766.25,"end":3766.53},{"text":"afternoon.","start":3766.53,"end":3766.89}]},{"text":"Thank you for giving you the floor.","start":3766.89,"end":3768.17,"topics":[],"words":[{"text":"Thank","start":3766.89,"end":3767.13},{"text":"you","start":3767.13,"end":3767.21},{"text":"for","start":3767.21,"end":3767.29},{"text":"giving","start":3767.29,"end":3767.49},{"text":"you","start":3767.49,"end":3767.65},{"text":"the","start":3767.65,"end":3767.77},{"text":"floor.","start":3767.77,"end":3768.17}]},{"text":"Just a brief technical comment on paragraph E. We believe that when it comes to the apa, perhaps it would be appropriate to add that such agreements can be applied retroactively or what is called a rollback apa.","start":3768.33,"end":3790.21,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"Just","start":3768.33,"end":3768.61},{"text":"a","start":3768.61,"end":3768.81},{"text":"brief","start":3768.81,"end":3769.17},{"text":"technical","start":3769.17,"end":3769.77},{"text":"comment","start":3769.93,"end":3770.33},{"text":"on","start":3770.49,"end":3770.89},{"text":"paragraph","start":3770.89,"end":3771.61},{"text":"E.","start":3771.85,"end":3772.25},{"text":"We","start":3774.17,"end":3774.45},{"text":"believe","start":3774.45,"end":3774.73},{"text":"that","start":3774.81,"end":3775.21},{"text":"when","start":3776.53,"end":3776.65},{"text":"it","start":3776.65,"end":3776.77},{"text":"comes","start":3776.77,"end":3776.89},{"text":"to","start":3776.89,"end":3777.01},{"text":"the","start":3777.01,"end":3777.13},{"text":"apa,","start":3777.13,"end":3777.73},{"text":"perhaps","start":3779.33,"end":3779.81},{"text":"it","start":3779.81,"end":3779.97},{"text":"would","start":3779.97,"end":3780.09},{"text":"be","start":3780.09,"end":3780.33},{"text":"appropriate","start":3780.33,"end":3780.89},{"text":"to","start":3780.89,"end":3781.21},{"text":"add","start":3781.21,"end":3781.57},{"text":"that","start":3783.65,"end":3784.01},{"text":"such","start":3784.01,"end":3784.29},{"text":"agreements","start":3784.29,"end":3784.85},{"text":"can","start":3784.85,"end":3785.09},{"text":"be","start":3785.09,"end":3785.33},{"text":"applied","start":3785.33,"end":3785.81},{"text":"retroactively","start":3785.89,"end":3786.77},{"text":"or","start":3787.65,"end":3788.05},{"text":"what","start":3788.21,"end":3788.49},{"text":"is","start":3788.49,"end":3788.65},{"text":"called","start":3788.65,"end":3788.81},{"text":"a","start":3788.81,"end":3788.93},{"text":"rollback","start":3788.93,"end":3789.49},{"text":"apa.","start":3789.49,"end":3790.21}]}]},{"sentences":[{"text":"And when it comes to advanced rulings, perhaps it would be useful to indicate that such advanced rulings are mandatory for tax administrations.","start":3792.69,"end":3804.68,"topics":[{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."}],"words":[{"text":"And","start":3792.69,"end":3793.01},{"text":"when","start":3793.01,"end":3793.21},{"text":"it","start":3793.21,"end":3793.37},{"text":"comes","start":3793.37,"end":3793.65},{"text":"to","start":3793.65,"end":3794.01},{"text":"advanced","start":3794.01,"end":3794.69},{"text":"rulings,","start":3794.69,"end":3795.25},{"text":"perhaps","start":3796.21,"end":3796.69},{"text":"it","start":3796.69,"end":3796.89},{"text":"would","start":3796.89,"end":3797.01},{"text":"be","start":3797.01,"end":3797.13},{"text":"useful","start":3797.13,"end":3797.49},{"text":"to","start":3797.49,"end":3797.69},{"text":"indicate","start":3797.69,"end":3798.21},{"text":"that","start":3798.21,"end":3798.49},{"text":"such","start":3798.49,"end":3798.85},{"text":"advanced","start":3799.33,"end":3799.93},{"text":"rulings","start":3799.93,"end":3800.37},{"text":"are","start":3800.53,"end":3800.93},{"text":"mandatory","start":3802.12,"end":3802.6},{"text":"for","start":3802.76,"end":3803.12},{"text":"tax","start":3803.12,"end":3803.48},{"text":"administrations.","start":3803.56,"end":3804.68}]},{"text":"These are technical comments, as I said.","start":3806.12,"end":3808.52,"topics":[],"words":[{"text":"These","start":3806.12,"end":3806.44},{"text":"are","start":3806.44,"end":3806.76},{"text":"technical","start":3806.92,"end":3807.48},{"text":"comments,","start":3807.48,"end":3807.8},{"text":"as","start":3807.8,"end":3808.08},{"text":"I","start":3808.08,"end":3808.24},{"text":"said.","start":3808.24,"end":3808.52}]},{"text":"As for F, we traditionally support the initiatives.","start":3808.68,"end":3813,"topics":[],"words":[{"text":"As","start":3808.68,"end":3809.08},{"text":"for","start":3809.08,"end":3809.48},{"text":"F,","start":3809.8,"end":3810.2},{"text":"we","start":3810.2,"end":3810.52},{"text":"traditionally","start":3810.52,"end":3811},{"text":"support","start":3811,"end":3811.28},{"text":"the","start":3811.28,"end":3811.64},{"text":"initiatives.","start":3812.28,"end":3813}]},{"text":"When it comes to capacity building, we believe they are very useful in.","start":3813,"end":3817.96,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"When","start":3813,"end":3813.28},{"text":"it","start":3813.28,"end":3813.44},{"text":"comes","start":3813.44,"end":3813.6},{"text":"to","start":3813.6,"end":3813.88},{"text":"capacity","start":3813.88,"end":3814.52},{"text":"building,","start":3814.52,"end":3814.84},{"text":"we","start":3814.84,"end":3815.08},{"text":"believe","start":3815.08,"end":3815.24},{"text":"they","start":3815.24,"end":3815.4},{"text":"are","start":3815.4,"end":3815.56},{"text":"very","start":3815.56,"end":3815.8},{"text":"useful","start":3815.8,"end":3816.36},{"text":"in.","start":3817.56,"end":3817.96}]}]},{"sentences":[{"text":"Disputes prevention and resolution.","start":3821.96,"end":3823.96,"topics":[],"words":[{"text":"Disputes","start":3821.96,"end":3822.6},{"text":"prevention","start":3822.76,"end":3823.28},{"text":"and","start":3823.28,"end":3823.44},{"text":"resolution.","start":3823.44,"end":3823.96}]},{"text":"Thank you.","start":3823.96,"end":3824.6,"topics":[],"words":[{"text":"Thank","start":3823.96,"end":3824.32},{"text":"you.","start":3824.32,"end":3824.6}]}]}],"speaker":{"name":null,"affiliation":"RUS","affiliation_full":"Russian Federation","group":null,"function":"Representative"}},{"statement_number":29,"paragraphs":[{"sentences":[{"text":"Okay. Thank you.","start":3827.57,"end":3828.37,"topics":[],"words":[{"text":"Okay.","start":3827.57,"end":3827.85},{"text":"Thank","start":3827.85,"end":3828.09},{"text":"you.","start":3828.09,"end":3828.37}]},{"text":"Thank you, Rochelle.","start":3828.61,"end":3829.81,"topics":[],"words":[{"text":"Thank","start":3828.61,"end":3828.93},{"text":"you,","start":3828.93,"end":3829.05},{"text":"Rochelle.","start":3829.05,"end":3829.81}]},{"text":"And we now have a 10 minute coffee break and expect that you will observe the 10 minutes but we expect you back in at maximum 15.","start":3830.05,"end":3842.77,"topics":[],"words":[{"text":"And","start":3830.05,"end":3830.45},{"text":"we","start":3831.33,"end":3831.73},{"text":"now","start":3831.81,"end":3832.13},{"text":"have","start":3832.13,"end":3832.29},{"text":"a","start":3832.29,"end":3832.41},{"text":"10","start":3832.41,"end":3832.57},{"text":"minute","start":3832.57,"end":3832.81},{"text":"coffee","start":3832.81,"end":3833.17},{"text":"break","start":3833.17,"end":3833.49},{"text":"and","start":3834.05,"end":3834.45},{"text":"expect","start":3836.85,"end":3837.25},{"text":"that","start":3837.25,"end":3837.57},{"text":"you","start":3837.57,"end":3837.81},{"text":"will","start":3837.81,"end":3838.13},{"text":"observe","start":3838.13,"end":3838.61},{"text":"the","start":3838.61,"end":3838.73},{"text":"10","start":3838.73,"end":3838.93},{"text":"minutes","start":3838.93,"end":3839.37},{"text":"but","start":3839.37,"end":3839.73},{"text":"we","start":3839.73,"end":3840.05},{"text":"expect","start":3840.05,"end":3840.33},{"text":"you","start":3840.33,"end":3840.57},{"text":"back","start":3840.57,"end":3840.73},{"text":"in","start":3840.73,"end":3840.89},{"text":"at","start":3840.89,"end":3841.17},{"text":"maximum","start":3841.65,"end":3842.37},{"text":"15.","start":3842.37,"end":3842.77}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":30,"paragraphs":[{"sentences":[{"text":"It's.","start":3852.46,"end":3867.18,"topics":[],"words":[{"text":"It's.","start":3852.46,"end":3867.18}]}]},{"sentences":[{"text":"Sa.","start":4209.96,"end":4210.2,"topics":[],"words":[{"text":"Sa.","start":4209.96,"end":4210.2}]}]},{"sentences":[{"text":"It.","start":4235.41,"end":4235.65,"topics":[],"words":[{"text":"It.","start":4235.41,"end":4235.65}]}]},{"sentences":[{"text":"Br.","start":4260.94,"end":4261.18,"topics":[],"words":[{"text":"Br.","start":4260.94,"end":4261.18}]}]},{"sentences":[{"text":"Something.","start":4337.85,"end":4338.09,"topics":[],"words":[{"text":"Something.","start":4337.85,"end":4338.09}]}]},{"sentences":[{"text":"Here's.","start":4363.06,"end":4374.42,"topics":[],"words":[{"text":"Here's.","start":4363.06,"end":4374.42}]}]},{"sentences":[{"text":"It's.","start":4439.65,"end":4454.37,"topics":[],"words":[{"text":"It's.","start":4439.65,"end":4454.37}]}]},{"sentences":[{"text":"It.","start":4465.18,"end":4465.42,"topics":[],"words":[{"text":"It.","start":4465.18,"end":4465.42}]}]},{"sentences":[{"text":"It's.","start":4669.42,"end":4688.3,"topics":[],"words":[{"text":"It's.","start":4669.42,"end":4688.3}]}]},{"sentences":[{"text":"Sam.","start":4694.95,"end":4697.35,"topics":[],"words":[{"text":"Sam.","start":4694.95,"end":4697.35}]}]},{"sentences":[{"text":"It's.","start":4771.46,"end":4787.06,"topics":[],"words":[{"text":"It's.","start":4771.46,"end":4787.06}]}]},{"sentences":[{"text":"It's.","start":5128.96,"end":5143.84,"topics":[],"words":[{"text":"It's.","start":5128.96,"end":5143.84}]}]},{"sentences":[{"text":"Yeah.","start":5334.64,"end":5334.96,"topics":[],"words":[{"text":"Yeah.","start":5334.64,"end":5334.96}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":31,"paragraphs":[{"sentences":[{"text":"Good afternoon.","start":5382.41,"end":5383.13,"topics":[],"words":[{"text":"Good","start":5382.41,"end":5382.57},{"text":"afternoon.","start":5382.57,"end":5383.13}]},{"text":"Good afternoon.","start":5383.21,"end":5384.11,"topics":[],"words":[{"text":"Good","start":5383.21,"end":5383.53},{"text":"afternoon.","start":5383.53,"end":5384.11}]},{"text":"Good morning.","start":5384.42,"end":5385.46,"topics":[],"words":[{"text":"Good","start":5384.42,"end":5384.66},{"text":"morning.","start":5385.06,"end":5385.46}]},{"text":"It's the morning colleagues.","start":5386.5,"end":5388.98,"topics":[],"words":[{"text":"It's","start":5386.5,"end":5386.86},{"text":"the","start":5386.86,"end":5387.06},{"text":"morning","start":5387.06,"end":5387.38},{"text":"colleagues.","start":5388.26,"end":5388.98}]},{"text":"We're just trying to summon the chair.","start":5390.5,"end":5392.1,"topics":[],"words":[{"text":"We're","start":5390.5,"end":5390.82},{"text":"just","start":5390.82,"end":5390.98},{"text":"trying","start":5390.98,"end":5391.18},{"text":"to","start":5391.18,"end":5391.34},{"text":"summon","start":5391.34,"end":5391.66},{"text":"the","start":5391.66,"end":5391.82},{"text":"chair.","start":5391.82,"end":5392.1}]}]},{"sentences":[{"text":"We are trying to summon the chair.","start":5395.62,"end":5397.7,"topics":[],"words":[{"text":"We","start":5395.62,"end":5395.9},{"text":"are","start":5395.9,"end":5396.1},{"text":"trying","start":5396.1,"end":5396.34},{"text":"to","start":5396.34,"end":5396.58},{"text":"summon","start":5396.58,"end":5397.06},{"text":"the","start":5397.06,"end":5397.38},{"text":"chair.","start":5397.38,"end":5397.7}]},{"text":"The chair.","start":5399.14,"end":5399.86,"topics":[],"words":[{"text":"The","start":5399.14,"end":5399.5},{"text":"chair.","start":5399.5,"end":5399.86}]}]},{"sentences":[{"text":"It.","start":5409.79,"end":5410.03,"topics":[],"words":[{"text":"It.","start":5409.79,"end":5410.03}]}]},{"sentences":[{"text":"Okay, so we.","start":5458.92,"end":5459.8,"topics":[],"words":[{"text":"Okay,","start":5458.92,"end":5459.28},{"text":"so","start":5459.28,"end":5459.52},{"text":"we.","start":5459.52,"end":5459.8}]}]},{"sentences":[{"text":"We resume with Israel followed by Portugal.","start":5462.13,"end":5466.53,"topics":[],"words":[{"text":"We","start":5462.13,"end":5462.37},{"text":"resume","start":5462.53,"end":5463.33},{"text":"with","start":5463.41,"end":5463.81},{"text":"Israel","start":5464.37,"end":5465.09},{"text":"followed","start":5465.17,"end":5465.61},{"text":"by","start":5465.61,"end":5465.85},{"text":"Portugal.","start":5465.85,"end":5466.53}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":32,"paragraphs":[{"sentences":[{"text":"Thank you. Co Chair.","start":5469.81,"end":5470.93,"topics":[],"words":[{"text":"Thank","start":5469.81,"end":5470.13},{"text":"you.","start":5470.13,"end":5470.37},{"text":"Co","start":5470.37,"end":5470.65},{"text":"Chair.","start":5470.65,"end":5470.93}]},{"text":"I have to say that I agree with India regarding the problems of the simultaneous audit and the joint audits.","start":5472.53,"end":5483.25,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"I","start":5472.53,"end":5472.85},{"text":"have","start":5472.85,"end":5473.05},{"text":"to","start":5473.05,"end":5473.25},{"text":"say","start":5473.25,"end":5473.49},{"text":"that","start":5473.49,"end":5473.81},{"text":"I","start":5473.97,"end":5474.25},{"text":"agree","start":5474.25,"end":5474.53},{"text":"with","start":5474.61,"end":5475.01},{"text":"India","start":5475.49,"end":5475.89},{"text":"regarding","start":5476.13,"end":5476.73},{"text":"the","start":5476.73,"end":5477.009},{"text":"problems","start":5477.009,"end":5477.57},{"text":"of","start":5478.45,"end":5478.85},{"text":"the","start":5478.85,"end":5479.25},{"text":"simultaneous","start":5480.13,"end":5481.01},{"text":"audit","start":5481.17,"end":5481.65},{"text":"and","start":5481.65,"end":5481.89},{"text":"the","start":5481.89,"end":5482.21},{"text":"joint","start":5482.21,"end":5482.65},{"text":"audits.","start":5482.65,"end":5483.25}]},{"text":"We think that maybe most effective approach approach will be for an optional case to case basis for those kinds of mechanisms.","start":5484.61,"end":5496.95,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"We","start":5484.61,"end":5484.89},{"text":"think","start":5484.89,"end":5485.09},{"text":"that","start":5485.09,"end":5485.41},{"text":"maybe","start":5485.97,"end":5486.53},{"text":"most","start":5486.85,"end":5487.17},{"text":"effective","start":5487.17,"end":5487.65},{"text":"approach","start":5487.65,"end":5487.97},{"text":"approach","start":5488.07,"end":5488.31},{"text":"will","start":5488.31,"end":5488.63},{"text":"be","start":5488.63,"end":5488.95},{"text":"for","start":5490.23,"end":5490.55},{"text":"an","start":5490.55,"end":5490.75},{"text":"optional","start":5490.75,"end":5491.19},{"text":"case","start":5491.19,"end":5491.51},{"text":"to","start":5491.51,"end":5491.71},{"text":"case","start":5491.71,"end":5491.99},{"text":"basis","start":5491.99,"end":5492.55},{"text":"for","start":5492.55,"end":5492.95},{"text":"those","start":5492.95,"end":5493.35},{"text":"kinds","start":5493.59,"end":5494.03},{"text":"of","start":5494.03,"end":5494.31},{"text":"mechanisms.","start":5496.07,"end":5496.95}]},{"text":"Thank you.","start":5497.67,"end":5498.23,"topics":[],"words":[{"text":"Thank","start":5497.67,"end":5497.99},{"text":"you.","start":5497.99,"end":5498.23}]}]}],"speaker":{"name":null,"affiliation":"ISR","affiliation_full":"Israel","group":null,"function":"Representative"}},{"statement_number":33,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":5500.15,"end":5501.11,"topics":[],"words":[{"text":"Thank","start":5500.15,"end":5500.51},{"text":"you","start":5500.51,"end":5500.67},{"text":"very","start":5500.67,"end":5500.83},{"text":"much.","start":5500.83,"end":5501.11}]},{"text":"Israel, Portugal followed by Egypt.","start":5501.19,"end":5504.47,"topics":[],"words":[{"text":"Israel,","start":5501.19,"end":5501.87},{"text":"Portugal","start":5501.87,"end":5502.55},{"text":"followed","start":5503.11,"end":5503.55},{"text":"by","start":5503.55,"end":5503.83},{"text":"Egypt.","start":5503.83,"end":5504.47}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":34,"paragraphs":[{"sentences":[{"text":"Thank you.","start":5508.47,"end":5509.11,"topics":[],"words":[{"text":"Thank","start":5508.47,"end":5508.83},{"text":"you.","start":5508.83,"end":5509.11}]},{"text":"Just a quick intervention regarding point.","start":5510.15,"end":5513.27,"topics":[],"words":[{"text":"Just","start":5510.15,"end":5510.47},{"text":"a","start":5510.47,"end":5510.75},{"text":"quick","start":5510.75,"end":5511.07},{"text":"intervention","start":5511.07,"end":5511.91},{"text":"regarding","start":5512.07,"end":5512.71},{"text":"point.","start":5512.87,"end":5513.27}]}]},{"sentences":[{"text":"We saw that the concept notes the features, all the features.","start":5515.76,"end":5519.84,"topics":[],"words":[{"text":"We","start":5515.76,"end":5515.92},{"text":"saw","start":5515.92,"end":5516.12},{"text":"that","start":5516.12,"end":5516.28},{"text":"the","start":5516.28,"end":5516.44},{"text":"concept","start":5516.44,"end":5516.92},{"text":"notes","start":5516.92,"end":5517.36},{"text":"the","start":5517.84,"end":5518.16},{"text":"features,","start":5518.16,"end":5518.76},{"text":"all","start":5518.76,"end":5519},{"text":"the","start":5519,"end":5519.2},{"text":"features.","start":5519.2,"end":5519.84}]},{"text":"We welcome them welcome the emphasis placed on mechanisms such as advanced pricing arrangements, advanced rulings, cooperative compliance programs.","start":5521.2,"end":5535.68,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."},{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."},{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."}],"words":[{"text":"We","start":5521.2,"end":5521.6},{"text":"welcome","start":5521.6,"end":5522.16},{"text":"them","start":5522.16,"end":5522.48},{"text":"welcome","start":5523.92,"end":5524.44},{"text":"the","start":5524.44,"end":5524.64},{"text":"emphasis","start":5524.64,"end":5525.28},{"text":"placed","start":5526.24,"end":5526.68},{"text":"on","start":5526.68,"end":5526.92},{"text":"mechanisms","start":5526.92,"end":5527.84},{"text":"such","start":5527.84,"end":5528.16},{"text":"as","start":5528.16,"end":5528.48},{"text":"advanced","start":5528.96,"end":5529.68},{"text":"pricing","start":5530.48,"end":5530.96},{"text":"arrangements,","start":5530.96,"end":5531.68},{"text":"advanced","start":5531.76,"end":5532.4},{"text":"rulings,","start":5532.4,"end":5532.96},{"text":"cooperative","start":5533.44,"end":5534.2},{"text":"compliance","start":5534.2,"end":5534.88},{"text":"programs.","start":5534.88,"end":5535.68}]},{"text":"And we'd like to see further ahead, not now, but clarifying the design of advanced rulings in a cross border context which would be helpful to clarify to specify if the protocol envisage only unilateral rulings issued by a single administration or also coordinated or joint rulings involving two or more competent authorities.","start":5536.48,"end":5567.66,"topics":[{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."}],"words":[{"text":"And","start":5536.48,"end":5536.88},{"text":"we'd","start":5538.4,"end":5538.8},{"text":"like","start":5538.8,"end":5538.92},{"text":"to","start":5538.92,"end":5539.08},{"text":"see","start":5539.08,"end":5539.36},{"text":"further","start":5539.44,"end":5539.84},{"text":"ahead,","start":5539.84,"end":5540.24},{"text":"not","start":5541.5,"end":5541.7},{"text":"now,","start":5541.7,"end":5541.98},{"text":"but","start":5541.98,"end":5542.3},{"text":"clarifying","start":5542.54,"end":5543.42},{"text":"the","start":5543.74,"end":5544.14},{"text":"design","start":5544.46,"end":5544.86},{"text":"of","start":5545.02,"end":5545.38},{"text":"advanced","start":5545.38,"end":5545.98},{"text":"rulings","start":5545.98,"end":5546.54},{"text":"in","start":5546.54,"end":5546.86},{"text":"a","start":5546.86,"end":5547.18},{"text":"cross","start":5547.26,"end":5547.74},{"text":"border","start":5547.74,"end":5548.22},{"text":"context","start":5548.38,"end":5548.94},{"text":"which","start":5550.54,"end":5550.86},{"text":"would","start":5550.86,"end":5551.06},{"text":"be","start":5551.06,"end":5551.3},{"text":"helpful","start":5551.3,"end":5551.74},{"text":"to","start":5551.74,"end":5551.98},{"text":"clarify","start":5551.98,"end":5552.58},{"text":"to","start":5552.58,"end":5552.82},{"text":"specify","start":5552.82,"end":5553.34},{"text":"if","start":5553.42,"end":5553.74},{"text":"the","start":5553.74,"end":5553.94},{"text":"protocol","start":5553.94,"end":5554.58},{"text":"envisage","start":5554.58,"end":5555.26},{"text":"only","start":5555.26,"end":5555.58},{"text":"unilateral","start":5556.06,"end":5557.02},{"text":"rulings","start":5557.02,"end":5557.58},{"text":"issued","start":5557.82,"end":5558.34},{"text":"by","start":5558.34,"end":5558.54},{"text":"a","start":5558.54,"end":5558.74},{"text":"single","start":5558.74,"end":5559.06},{"text":"administration","start":5559.06,"end":5559.66},{"text":"or","start":5560.3,"end":5560.62},{"text":"also","start":5560.62,"end":5560.94},{"text":"coordinated","start":5561.26,"end":5562.38},{"text":"or","start":5563.26,"end":5563.62},{"text":"joint","start":5563.62,"end":5564.06},{"text":"rulings","start":5564.06,"end":5564.54},{"text":"involving","start":5564.86,"end":5565.42},{"text":"two","start":5565.42,"end":5565.82},{"text":"or","start":5565.82,"end":5566.18},{"text":"more","start":5566.18,"end":5566.5},{"text":"competent","start":5566.5,"end":5567.14},{"text":"authorities.","start":5567.14,"end":5567.66}]},{"text":"Thank you.","start":5568.55,"end":5569.03,"topics":[],"words":[{"text":"Thank","start":5568.55,"end":5568.75},{"text":"you.","start":5568.75,"end":5569.03}]},{"text":"Thank you very much.","start":5570.71,"end":5571.75,"topics":[],"words":[{"text":"Thank","start":5570.71,"end":5571.03},{"text":"you","start":5571.03,"end":5571.15},{"text":"very","start":5571.15,"end":5571.39},{"text":"much.","start":5571.39,"end":5571.75}]}]}],"speaker":{"name":null,"affiliation":"PRT","affiliation_full":"Portugal","group":null,"function":"Representative"}},{"statement_number":35,"paragraphs":[{"sentences":[{"text":"Egypt. Egypt.","start":5573.83,"end":5574.87,"topics":[],"words":[{"text":"Egypt.","start":5573.83,"end":5574.39},{"text":"Egypt.","start":5574.39,"end":5574.87}]},{"text":"Sorry.","start":5574.87,"end":5575.27,"topics":[],"words":[{"text":"Sorry.","start":5574.87,"end":5575.27}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":36,"paragraphs":[{"sentences":[{"text":"Thank you Khalid for giving me the floor and for all the explanation provided and for all the work undertaken on this important document.","start":5577.83,"end":5585.83,"topics":[],"words":[{"text":"Thank","start":5577.83,"end":5578.15},{"text":"you","start":5578.15,"end":5578.35},{"text":"Khalid","start":5578.35,"end":5578.83},{"text":"for","start":5578.83,"end":5579.07},{"text":"giving","start":5579.07,"end":5579.31},{"text":"me","start":5579.31,"end":5579.51},{"text":"the","start":5579.51,"end":5579.71},{"text":"floor","start":5579.71,"end":5579.99},{"text":"and","start":5579.99,"end":5580.23},{"text":"for","start":5580.23,"end":5580.47},{"text":"all","start":5580.47,"end":5580.67},{"text":"the","start":5580.67,"end":5580.83},{"text":"explanation","start":5580.83,"end":5581.51},{"text":"provided","start":5581.51,"end":5582.23},{"text":"and","start":5582.23,"end":5582.47},{"text":"for","start":5582.47,"end":5582.71},{"text":"all","start":5582.71,"end":5582.91},{"text":"the","start":5582.91,"end":5583.07},{"text":"work","start":5583.07,"end":5583.31},{"text":"undertaken","start":5583.31,"end":5583.91},{"text":"on","start":5583.91,"end":5584.11},{"text":"this","start":5584.11,"end":5584.31},{"text":"important","start":5584.31,"end":5584.63},{"text":"document.","start":5585.19,"end":5585.83}]},{"text":"In considering the comprehensive list designed for the tax dispute prevention mechanism, we see that we have proposed mechanisms for tax dispute preventions, including APAs, simultaneous audits, advanced rulings not related to transfer pricing audits and joint audits.","start":5586.63,"end":5605.33,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."},{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."},{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."}],"words":[{"text":"In","start":5586.63,"end":5586.95},{"text":"considering","start":5586.95,"end":5587.47},{"text":"the","start":5587.47,"end":5587.71},{"text":"comprehensive","start":5587.71,"end":5588.39},{"text":"list","start":5588.71,"end":5589.11},{"text":"designed","start":5589.11,"end":5589.67},{"text":"for","start":5589.67,"end":5589.91},{"text":"the","start":5589.91,"end":5590.23},{"text":"tax","start":5590.39,"end":5590.75},{"text":"dispute","start":5590.75,"end":5591.27},{"text":"prevention","start":5591.27,"end":5591.79},{"text":"mechanism,","start":5591.79,"end":5592.47},{"text":"we","start":5592.87,"end":5593.19},{"text":"see","start":5593.19,"end":5593.43},{"text":"that","start":5593.43,"end":5593.75},{"text":"we","start":5593.83,"end":5594.11},{"text":"have","start":5594.11,"end":5594.35},{"text":"proposed","start":5594.35,"end":5594.95},{"text":"mechanisms","start":5595.19,"end":5595.95},{"text":"for","start":5595.95,"end":5596.23},{"text":"tax","start":5596.31,"end":5596.67},{"text":"dispute","start":5596.67,"end":5597.15},{"text":"preventions,","start":5597.15,"end":5597.83},{"text":"including","start":5597.83,"end":5598.23},{"text":"APAs,","start":5598.79,"end":5599.51},{"text":"simultaneous","start":5600.05,"end":5600.69},{"text":"audits,","start":5600.69,"end":5601.17},{"text":"advanced","start":5601.49,"end":5602.09},{"text":"rulings","start":5602.09,"end":5602.45},{"text":"not","start":5602.45,"end":5602.65},{"text":"related","start":5602.65,"end":5602.89},{"text":"to","start":5602.89,"end":5603.13},{"text":"transfer","start":5603.13,"end":5603.53},{"text":"pricing","start":5603.53,"end":5603.97},{"text":"audits","start":5603.97,"end":5604.37},{"text":"and","start":5604.37,"end":5604.57},{"text":"joint","start":5604.57,"end":5604.85},{"text":"audits.","start":5604.85,"end":5605.33}]},{"text":"I have a quick comment on each of the proposed mechanism.","start":5605.49,"end":5608.45,"topics":[],"words":[{"text":"I","start":5605.49,"end":5605.77},{"text":"have","start":5605.77,"end":5605.97},{"text":"a","start":5605.97,"end":5606.13},{"text":"quick","start":5606.13,"end":5606.29},{"text":"comment","start":5606.29,"end":5606.61},{"text":"on","start":5606.61,"end":5606.89},{"text":"each","start":5606.89,"end":5607.09},{"text":"of","start":5607.09,"end":5607.25},{"text":"the","start":5607.25,"end":5607.37},{"text":"proposed","start":5607.37,"end":5607.81},{"text":"mechanism.","start":5607.81,"end":5608.45}]},{"text":"In addition to our position with respect to which mechanism can be considered the most effective one for dispute prevention.","start":5608.69,"end":5615.25,"topics":[],"words":[{"text":"In","start":5608.69,"end":5608.97},{"text":"addition","start":5608.97,"end":5609.25},{"text":"to","start":5609.33,"end":5609.65},{"text":"our","start":5609.65,"end":5609.93},{"text":"position","start":5609.93,"end":5610.29},{"text":"with","start":5610.29,"end":5610.61},{"text":"respect","start":5610.61,"end":5610.89},{"text":"to","start":5610.89,"end":5611.13},{"text":"which","start":5611.13,"end":5611.37},{"text":"mechanism","start":5611.37,"end":5611.93},{"text":"can","start":5611.93,"end":5612.17},{"text":"be","start":5612.17,"end":5612.37},{"text":"considered","start":5612.37,"end":5612.89},{"text":"the","start":5612.89,"end":5613.05},{"text":"most","start":5613.05,"end":5613.25},{"text":"effective","start":5613.25,"end":5613.73},{"text":"one","start":5613.73,"end":5613.93},{"text":"for","start":5613.93,"end":5614.13},{"text":"dispute","start":5614.13,"end":5614.61},{"text":"prevention.","start":5614.61,"end":5615.25}]},{"text":"The first one, the first recommended is an EPA and we need to highlight that.","start":5615.81,"end":5619.73,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"The","start":5615.81,"end":5616.13},{"text":"first","start":5616.13,"end":5616.41},{"text":"one,","start":5616.41,"end":5616.69},{"text":"the","start":5616.69,"end":5616.85},{"text":"first","start":5616.85,"end":5617.01},{"text":"recommended","start":5617.01,"end":5617.49},{"text":"is","start":5617.49,"end":5617.69},{"text":"an","start":5617.69,"end":5617.85},{"text":"EPA","start":5617.85,"end":5618.33},{"text":"and","start":5618.33,"end":5618.57},{"text":"we","start":5618.57,"end":5618.73},{"text":"need","start":5618.73,"end":5618.85},{"text":"to","start":5618.85,"end":5618.97},{"text":"highlight","start":5618.97,"end":5619.41},{"text":"that.","start":5619.41,"end":5619.73}]}]},{"sentences":[{"text":"However advanced pricing agreements, especially the bilateral and bilateral EPA can provide certainty and it reduces the risk of double taxation and prevent any future disputes.","start":5619.73,"end":5631.99,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"However","start":5619.73,"end":5620.13},{"text":"advanced","start":5620.85,"end":5621.49},{"text":"pricing","start":5621.49,"end":5622.05},{"text":"agreements,","start":5622.13,"end":5622.73},{"text":"especially","start":5622.73,"end":5623.09},{"text":"the","start":5623.17,"end":5623.49},{"text":"bilateral","start":5623.49,"end":5624.09},{"text":"and","start":5624.09,"end":5624.29},{"text":"bilateral","start":5624.29,"end":5624.81},{"text":"EPA","start":5624.81,"end":5625.25},{"text":"can","start":5625.25,"end":5625.45},{"text":"provide","start":5625.45,"end":5625.73},{"text":"certainty","start":5625.73,"end":5626.45},{"text":"and","start":5627.03,"end":5627.19},{"text":"it","start":5627.19,"end":5627.39},{"text":"reduces","start":5627.39,"end":5628.07},{"text":"the","start":5628.23,"end":5628.59},{"text":"risk","start":5628.59,"end":5628.87},{"text":"of","start":5628.87,"end":5629.07},{"text":"double","start":5629.07,"end":5629.35},{"text":"taxation","start":5629.35,"end":5629.95},{"text":"and","start":5629.95,"end":5630.27},{"text":"prevent","start":5630.27,"end":5630.71},{"text":"any","start":5630.71,"end":5631.03},{"text":"future","start":5631.03,"end":5631.35},{"text":"disputes.","start":5631.35,"end":5631.99}]},{"text":"We do not consider them suitable to be a core dispute prevention mechanism for the following reason.","start":5632.23,"end":5637.19,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"We","start":5632.23,"end":5632.51},{"text":"do","start":5632.51,"end":5632.67},{"text":"not","start":5632.67,"end":5632.83},{"text":"consider","start":5632.83,"end":5633.11},{"text":"them","start":5633.19,"end":5633.51},{"text":"suitable","start":5633.51,"end":5633.91},{"text":"to","start":5633.91,"end":5634.07},{"text":"be","start":5634.07,"end":5634.19},{"text":"a","start":5634.19,"end":5634.35},{"text":"core","start":5634.35,"end":5634.63},{"text":"dispute","start":5634.63,"end":5635.07},{"text":"prevention","start":5635.07,"end":5635.59},{"text":"mechanism","start":5635.59,"end":5636.11},{"text":"for","start":5636.11,"end":5636.35},{"text":"the","start":5636.35,"end":5636.51},{"text":"following","start":5636.51,"end":5636.79},{"text":"reason.","start":5636.79,"end":5637.19}]},{"text":"The first one and the most important one is that most of the developing countries have not yet implemented the effective bilateral or multilateral apa.","start":5637.43,"end":5646.23,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"The","start":5637.43,"end":5637.75},{"text":"first","start":5637.75,"end":5637.99},{"text":"one","start":5637.99,"end":5638.19},{"text":"and","start":5638.19,"end":5638.35},{"text":"the","start":5638.35,"end":5638.51},{"text":"most","start":5638.51,"end":5638.75},{"text":"important","start":5638.75,"end":5639.11},{"text":"one","start":5639.27,"end":5639.59},{"text":"is","start":5639.59,"end":5639.91},{"text":"that","start":5639.91,"end":5640.23},{"text":"most","start":5640.23,"end":5640.47},{"text":"of","start":5640.47,"end":5640.63},{"text":"the","start":5640.63,"end":5640.87},{"text":"developing","start":5641.03,"end":5641.67},{"text":"countries","start":5641.67,"end":5641.99},{"text":"have","start":5642.31,"end":5642.629},{"text":"not","start":5642.629,"end":5642.829},{"text":"yet","start":5642.829,"end":5643.07},{"text":"implemented","start":5643.07,"end":5643.71},{"text":"the","start":5643.71,"end":5643.87},{"text":"effective","start":5643.87,"end":5644.31},{"text":"bilateral","start":5644.31,"end":5644.91},{"text":"or","start":5644.91,"end":5645.07},{"text":"multilateral","start":5645.07,"end":5645.71},{"text":"apa.","start":5645.71,"end":5646.23}]},{"text":"In practice.","start":5646.79,"end":5647.43,"topics":[],"words":[{"text":"In","start":5646.79,"end":5647.07},{"text":"practice.","start":5647.07,"end":5647.43}]},{"text":"A large number of countries operate primarily on the unilateral APA program which provide tax certainity on domestic level.","start":5647.43,"end":5654.23,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"A","start":5647.43,"end":5647.59},{"text":"large","start":5647.59,"end":5647.79},{"text":"number","start":5647.79,"end":5648.11},{"text":"of","start":5648.11,"end":5648.35},{"text":"countries","start":5648.35,"end":5648.63},{"text":"operate","start":5648.71,"end":5649.27},{"text":"primarily","start":5649.27,"end":5649.75},{"text":"on","start":5649.75,"end":5649.95},{"text":"the","start":5649.95,"end":5650.11},{"text":"unilateral","start":5650.11,"end":5650.71},{"text":"APA","start":5650.71,"end":5651.19},{"text":"program","start":5651.19,"end":5651.51},{"text":"which","start":5651.67,"end":5652.07},{"text":"provide","start":5652.15,"end":5652.51},{"text":"tax","start":5652.51,"end":5652.83},{"text":"certainity","start":5652.83,"end":5653.39},{"text":"on","start":5653.39,"end":5653.55},{"text":"domestic","start":5653.55,"end":5653.99},{"text":"level.","start":5653.99,"end":5654.23}]}]},{"sentences":[{"text":"They do not eliminate the risk of double taxation and they do not involve agreement with counterparty jurisdiction.","start":5654.85,"end":5661.33,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"They","start":5654.85,"end":5654.97},{"text":"do","start":5654.97,"end":5655.13},{"text":"not","start":5655.13,"end":5655.29},{"text":"eliminate","start":5655.29,"end":5655.65},{"text":"the","start":5655.65,"end":5655.81},{"text":"risk","start":5655.81,"end":5655.97},{"text":"of","start":5655.97,"end":5656.17},{"text":"double","start":5656.17,"end":5656.45},{"text":"taxation","start":5656.45,"end":5656.97},{"text":"and","start":5656.97,"end":5657.21},{"text":"they","start":5657.21,"end":5657.41},{"text":"do","start":5657.41,"end":5657.61},{"text":"not","start":5657.61,"end":5657.77},{"text":"involve","start":5657.77,"end":5658.21},{"text":"agreement","start":5658.53,"end":5659.09},{"text":"with","start":5659.09,"end":5659.41},{"text":"counterparty","start":5659.65,"end":5660.49},{"text":"jurisdiction.","start":5660.49,"end":5661.33}]},{"text":"So this is one of the main reasons justifying why an APA cannot be considered as a core dispute prevention mechanism.","start":5661.89,"end":5668.05,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"So","start":5661.89,"end":5662.13},{"text":"this","start":5662.13,"end":5662.33},{"text":"is","start":5662.33,"end":5662.57},{"text":"one","start":5662.57,"end":5662.69},{"text":"of","start":5662.69,"end":5662.81},{"text":"the","start":5662.81,"end":5662.93},{"text":"main","start":5662.93,"end":5663.09},{"text":"reasons","start":5663.09,"end":5663.53},{"text":"justifying","start":5663.53,"end":5664.01},{"text":"why","start":5664.01,"end":5664.17},{"text":"an","start":5664.17,"end":5664.33},{"text":"APA","start":5664.33,"end":5664.73},{"text":"cannot","start":5664.73,"end":5665.05},{"text":"be","start":5665.05,"end":5665.21},{"text":"considered","start":5665.21,"end":5665.73},{"text":"as","start":5665.73,"end":5665.93},{"text":"a","start":5665.93,"end":5666.09},{"text":"core","start":5666.09,"end":5666.33},{"text":"dispute","start":5666.33,"end":5666.85},{"text":"prevention","start":5666.85,"end":5667.45},{"text":"mechanism.","start":5667.45,"end":5668.05}]},{"text":"Second reason is that not all the related cross border transaction qualify to enter into an APA agreement.","start":5669.17,"end":5676.29,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"Second","start":5669.17,"end":5669.57},{"text":"reason","start":5669.57,"end":5669.89},{"text":"is","start":5669.89,"end":5670.09},{"text":"that","start":5670.09,"end":5670.369},{"text":"not","start":5670.369,"end":5670.69},{"text":"all","start":5670.69,"end":5670.89},{"text":"the","start":5670.89,"end":5671.05},{"text":"related","start":5671.05,"end":5671.33},{"text":"cross","start":5671.41,"end":5671.77},{"text":"border","start":5671.77,"end":5672.13},{"text":"transaction","start":5672.77,"end":5673.45},{"text":"qualify","start":5673.45,"end":5673.93},{"text":"to","start":5673.93,"end":5674.17},{"text":"enter","start":5674.17,"end":5674.45},{"text":"into","start":5674.45,"end":5674.81},{"text":"an","start":5674.81,"end":5675.09},{"text":"APA","start":5675.09,"end":5675.65},{"text":"agreement.","start":5675.65,"end":5676.29}]},{"text":"All of us know that APA agreement is a lengthy process and it is more suitable to be applied to a complex transactions or where intangibles or unique assets are involved.","start":5676.53,"end":5686.66,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"All","start":5676.53,"end":5676.81},{"text":"of","start":5676.81,"end":5676.97},{"text":"us","start":5676.97,"end":5677.13},{"text":"know","start":5677.13,"end":5677.29},{"text":"that","start":5677.29,"end":5677.49},{"text":"APA","start":5677.49,"end":5677.93},{"text":"agreement","start":5677.93,"end":5678.29},{"text":"is","start":5678.29,"end":5678.49},{"text":"a","start":5678.49,"end":5678.65},{"text":"lengthy","start":5678.65,"end":5679.09},{"text":"process","start":5679.09,"end":5679.41},{"text":"and","start":5679.57,"end":5679.93},{"text":"it","start":5679.93,"end":5680.13},{"text":"is","start":5680.13,"end":5680.25},{"text":"more","start":5680.25,"end":5680.45},{"text":"suitable","start":5680.45,"end":5680.85},{"text":"to","start":5680.85,"end":5681.05},{"text":"be","start":5681.05,"end":5681.21},{"text":"applied","start":5681.21,"end":5681.57},{"text":"to","start":5681.57,"end":5681.77},{"text":"a","start":5681.77,"end":5681.93},{"text":"complex","start":5681.93,"end":5682.37},{"text":"transactions","start":5682.37,"end":5683.17},{"text":"or","start":5683.39,"end":5683.55},{"text":"where","start":5683.94,"end":5684.18},{"text":"intangibles","start":5684.18,"end":5684.94},{"text":"or","start":5684.94,"end":5685.1},{"text":"unique","start":5685.1,"end":5685.42},{"text":"assets","start":5685.42,"end":5685.82},{"text":"are","start":5685.82,"end":5686.1},{"text":"involved.","start":5686.1,"end":5686.66}]},{"text":"The second mechanism regarding to the simultaneous audit as a practical alternative include active interaction between tax administration.","start":5687.38,"end":5696.9,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"The","start":5687.38,"end":5687.66},{"text":"second","start":5687.66,"end":5687.94},{"text":"mechanism","start":5688.42,"end":5689.14},{"text":"regarding","start":5689.62,"end":5690.18},{"text":"to","start":5690.18,"end":5690.38},{"text":"the","start":5690.38,"end":5690.58},{"text":"simultaneous","start":5690.58,"end":5691.26},{"text":"audit","start":5691.26,"end":5691.7},{"text":"as","start":5691.94,"end":5692.26},{"text":"a","start":5692.26,"end":5692.46},{"text":"practical","start":5692.46,"end":5692.9},{"text":"alternative","start":5692.9,"end":5693.62},{"text":"include","start":5694.1,"end":5694.5},{"text":"active","start":5694.58,"end":5695.02},{"text":"interaction","start":5695.02,"end":5695.62},{"text":"between","start":5695.62,"end":5695.94},{"text":"tax","start":5695.94,"end":5696.34},{"text":"administration.","start":5696.34,"end":5696.9}]}]},{"sentences":[{"text":"We think this can be most effective way.","start":5697.46,"end":5700.3,"topics":[],"words":[{"text":"We","start":5697.46,"end":5697.74},{"text":"think","start":5697.74,"end":5697.94},{"text":"this","start":5697.94,"end":5698.26},{"text":"can","start":5698.26,"end":5698.54},{"text":"be","start":5698.54,"end":5698.82},{"text":"most","start":5699.14,"end":5699.54},{"text":"effective","start":5699.54,"end":5700.02},{"text":"way.","start":5700.02,"end":5700.3}]},{"text":"We believe that simultaneous audit may offer a more practical option because it is built on existing audit function without requiring building a new capacity, hiring a specialized transfer pricing expense experience.","start":5700.3,"end":5713.18,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"We","start":5700.3,"end":5700.54},{"text":"believe","start":5700.54,"end":5700.74},{"text":"that","start":5700.74,"end":5700.98},{"text":"simultaneous","start":5700.98,"end":5701.58},{"text":"audit","start":5701.58,"end":5701.94},{"text":"may","start":5701.94,"end":5702.14},{"text":"offer","start":5702.14,"end":5702.42},{"text":"a","start":5702.66,"end":5702.94},{"text":"more","start":5702.94,"end":5703.14},{"text":"practical","start":5703.14,"end":5703.58},{"text":"option","start":5703.58,"end":5704.06},{"text":"because","start":5704.06,"end":5704.42},{"text":"it","start":5704.66,"end":5704.94},{"text":"is","start":5704.94,"end":5705.1},{"text":"built","start":5705.1,"end":5705.38},{"text":"on","start":5705.38,"end":5705.62},{"text":"existing","start":5705.62,"end":5706.1},{"text":"audit","start":5706.1,"end":5706.5},{"text":"function","start":5706.5,"end":5706.98},{"text":"without","start":5707.54,"end":5707.94},{"text":"requiring","start":5707.94,"end":5708.54},{"text":"building","start":5708.54,"end":5708.86},{"text":"a","start":5708.86,"end":5709.06},{"text":"new","start":5709.06,"end":5709.26},{"text":"capacity,","start":5709.26,"end":5709.78},{"text":"hiring","start":5709.78,"end":5710.14},{"text":"a","start":5710.14,"end":5710.3},{"text":"specialized","start":5710.3,"end":5710.74},{"text":"transfer","start":5710.74,"end":5711.1},{"text":"pricing","start":5711.1,"end":5711.7},{"text":"expense","start":5712.1,"end":5712.47},{"text":"experience.","start":5712.94,"end":5713.18}]},{"text":"Also it encourages early fact findings and cooperation between tax administration and it can be adapted to available capacity and tailored to specific cases in which we have tax disputes.","start":5714.06,"end":5725.98,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"Also","start":5714.06,"end":5714.38},{"text":"it","start":5714.38,"end":5714.66},{"text":"encourages","start":5714.66,"end":5715.26},{"text":"early","start":5715.58,"end":5715.94},{"text":"fact","start":5715.94,"end":5716.3},{"text":"findings","start":5716.3,"end":5716.78},{"text":"and","start":5716.78,"end":5717.02},{"text":"cooperation","start":5717.02,"end":5717.66},{"text":"between","start":5717.66,"end":5717.98},{"text":"tax","start":5717.98,"end":5718.38},{"text":"administration","start":5718.38,"end":5718.94},{"text":"and","start":5719.42,"end":5719.74},{"text":"it","start":5719.74,"end":5719.94},{"text":"can","start":5719.94,"end":5720.1},{"text":"be","start":5720.1,"end":5720.34},{"text":"adapted","start":5720.34,"end":5720.82},{"text":"to","start":5720.82,"end":5721.02},{"text":"available","start":5721.02,"end":5721.34},{"text":"capacity","start":5721.42,"end":5721.98},{"text":"and","start":5721.98,"end":5722.22},{"text":"tailored","start":5722.22,"end":5722.66},{"text":"to","start":5722.66,"end":5722.94},{"text":"specific","start":5722.94,"end":5723.46},{"text":"cases","start":5723.46,"end":5723.78},{"text":"in","start":5723.78,"end":5724.02},{"text":"which","start":5724.02,"end":5724.3},{"text":"we","start":5724.54,"end":5724.86},{"text":"have","start":5724.86,"end":5725.1},{"text":"tax","start":5725.1,"end":5725.34},{"text":"disputes.","start":5725.34,"end":5725.98}]},{"text":"The other two mechanisms the other two mechanisms related to the advanced ruling not related to transfer pricing and joint orders.","start":5726.14,"end":5734.34,"topics":[{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."}],"words":[{"text":"The","start":5726.14,"end":5726.5},{"text":"other","start":5726.5,"end":5726.86},{"text":"two","start":5727.1,"end":5727.42},{"text":"mechanisms","start":5727.42,"end":5728.22},{"text":"the","start":5728.86,"end":5729.14},{"text":"other","start":5729.14,"end":5729.34},{"text":"two","start":5729.34,"end":5729.58},{"text":"mechanisms","start":5729.58,"end":5730.18},{"text":"related","start":5730.18,"end":5730.38},{"text":"to","start":5730.38,"end":5730.58},{"text":"the","start":5730.58,"end":5730.86},{"text":"advanced","start":5731.02,"end":5731.62},{"text":"ruling","start":5731.62,"end":5731.94},{"text":"not","start":5731.94,"end":5732.14},{"text":"related","start":5732.14,"end":5732.38},{"text":"to","start":5732.38,"end":5732.58},{"text":"transfer","start":5732.58,"end":5733.02},{"text":"pricing","start":5733.02,"end":5733.38},{"text":"and","start":5733.38,"end":5733.54},{"text":"joint","start":5733.54,"end":5733.9},{"text":"orders.","start":5733.9,"end":5734.34}]},{"text":"We think they are useful but shouldn't be considered should be considered as complementary given their high administrative demands and more limited applicability across jurisdiction.","start":5734.34,"end":5744.44,"topics":[{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."},{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"We","start":5734.34,"end":5734.46},{"text":"think","start":5734.46,"end":5734.66},{"text":"they","start":5734.66,"end":5734.94},{"text":"are","start":5734.94,"end":5735.18},{"text":"useful","start":5735.18,"end":5735.66},{"text":"but","start":5735.82,"end":5736.14},{"text":"shouldn't","start":5736.14,"end":5736.7},{"text":"be","start":5736.7,"end":5736.94},{"text":"considered","start":5736.94,"end":5737.54},{"text":"should","start":5737.54,"end":5737.78},{"text":"be","start":5737.78,"end":5737.94},{"text":"considered","start":5737.94,"end":5738.42},{"text":"as","start":5738.42,"end":5738.62},{"text":"complementary","start":5738.62,"end":5739.3},{"text":"given","start":5739.3,"end":5739.54},{"text":"their","start":5739.54,"end":5739.9},{"text":"high","start":5740.28,"end":5740.44},{"text":"administrative","start":5740.44,"end":5741.16},{"text":"demands","start":5741.16,"end":5741.6},{"text":"and","start":5741.6,"end":5741.84},{"text":"more","start":5741.84,"end":5742.12},{"text":"limited","start":5742.12,"end":5742.52},{"text":"applicability","start":5742.68,"end":5743.32},{"text":"across","start":5743.32,"end":5743.64},{"text":"jurisdiction.","start":5743.64,"end":5744.44}]}]}],"speaker":{"name":null,"affiliation":"EGY","affiliation_full":"Egypt","group":null,"function":"Representative"}},{"statement_number":37,"paragraphs":[{"sentences":[{"text":"Thank you Khalid.","start":5744.68,"end":5745.72,"topics":[],"words":[{"text":"Thank","start":5744.68,"end":5745},{"text":"you","start":5745,"end":5745.16},{"text":"Khalid.","start":5745.16,"end":5745.72}]},{"text":"Thank you very much Egypt for that comprehensive input and in fact we in the preceding note to this one in the work stream we did have APAs as one of the core mechanisms for prevention, but the same concerns that you have advanced were raised and so we don't have it as a core mechanism now.","start":5747.48,"end":5775.18,"topics":[],"words":[{"text":"Thank","start":5747.48,"end":5747.8},{"text":"you","start":5747.8,"end":5747.92},{"text":"very","start":5747.92,"end":5748.16},{"text":"much","start":5748.16,"end":5748.52},{"text":"Egypt","start":5748.52,"end":5749.16},{"text":"for","start":5749.16,"end":5749.36},{"text":"that","start":5749.36,"end":5749.64},{"text":"comprehensive","start":5750.04,"end":5750.68},{"text":"input","start":5750.84,"end":5751.4},{"text":"and","start":5751.96,"end":5752.36},{"text":"in","start":5752.68,"end":5752.96},{"text":"fact","start":5752.96,"end":5753.24},{"text":"we","start":5753.96,"end":5754.36},{"text":"in","start":5754.6,"end":5755},{"text":"the","start":5757,"end":5757.4},{"text":"preceding","start":5757.4,"end":5758.08},{"text":"note","start":5758.08,"end":5758.6},{"text":"to","start":5758.84,"end":5759.12},{"text":"this","start":5759.12,"end":5759.32},{"text":"one","start":5759.32,"end":5759.64},{"text":"in","start":5760.68,"end":5760.96},{"text":"the","start":5760.96,"end":5761.24},{"text":"work","start":5761.24,"end":5761.56},{"text":"stream","start":5761.56,"end":5761.92},{"text":"we","start":5761.92,"end":5762.08},{"text":"did","start":5762.08,"end":5762.36},{"text":"have","start":5762.44,"end":5762.84},{"text":"APAs","start":5763.24,"end":5763.96},{"text":"as","start":5764.04,"end":5764.36},{"text":"one","start":5764.36,"end":5764.6},{"text":"of","start":5764.6,"end":5764.8},{"text":"the","start":5764.8,"end":5765},{"text":"core","start":5765,"end":5765.28},{"text":"mechanisms","start":5765.28,"end":5765.75},{"text":"for","start":5766.7,"end":5766.94},{"text":"prevention,","start":5767.02,"end":5767.7},{"text":"but","start":5767.7,"end":5767.98},{"text":"the","start":5767.98,"end":5768.18},{"text":"same","start":5768.18,"end":5768.42},{"text":"concerns","start":5768.42,"end":5768.9},{"text":"that","start":5768.9,"end":5769.06},{"text":"you","start":5769.06,"end":5769.26},{"text":"have","start":5769.26,"end":5769.5},{"text":"advanced","start":5769.5,"end":5770.06},{"text":"were","start":5770.06,"end":5770.3},{"text":"raised","start":5770.3,"end":5770.7},{"text":"and","start":5771.02,"end":5771.38},{"text":"so","start":5771.38,"end":5771.74},{"text":"we","start":5773.02,"end":5773.3},{"text":"don't","start":5773.3,"end":5773.5},{"text":"have","start":5773.5,"end":5773.58},{"text":"it","start":5773.58,"end":5773.74},{"text":"as","start":5773.74,"end":5773.94},{"text":"a","start":5773.94,"end":5774.06},{"text":"core","start":5774.06,"end":5774.26},{"text":"mechanism","start":5774.26,"end":5774.78},{"text":"now.","start":5774.78,"end":5775.18}]},{"text":"Okay, next Singapore","start":5776.06,"end":5778.62,"topics":[],"words":[{"text":"Okay,","start":5776.06,"end":5776.7},{"text":"next","start":5777.5,"end":5777.9},{"text":"Singapore","start":5777.9,"end":5778.62}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":38,"paragraphs":[{"sentences":[{"text":"Good Morning Co Chair and fellow colleagues.","start":5781.26,"end":5784.54,"topics":[],"words":[{"text":"Good","start":5781.26,"end":5781.54},{"text":"Morning","start":5781.54,"end":5781.82},{"text":"Co","start":5782.7,"end":5782.98},{"text":"Chair","start":5782.98,"end":5783.22},{"text":"and","start":5783.22,"end":5783.46},{"text":"fellow","start":5783.46,"end":5783.82},{"text":"colleagues.","start":5783.82,"end":5784.54}]},{"text":"With regards to the list of the mechanisms as well as a proposed write up, we are generating fine with them, but I just want to add two quick comments.","start":5785.18,"end":5796.9,"topics":[],"words":[{"text":"With","start":5785.18,"end":5785.54},{"text":"regards","start":5785.54,"end":5786.14},{"text":"to","start":5786.3,"end":5786.58},{"text":"the","start":5786.58,"end":5786.78},{"text":"list","start":5786.78,"end":5787.1},{"text":"of","start":5787.34,"end":5787.66},{"text":"the","start":5787.66,"end":5787.9},{"text":"mechanisms","start":5787.9,"end":5788.78},{"text":"as","start":5788.78,"end":5788.98},{"text":"well","start":5788.98,"end":5789.14},{"text":"as","start":5789.14,"end":5789.3},{"text":"a","start":5789.3,"end":5789.46},{"text":"proposed","start":5789.46,"end":5789.9},{"text":"write","start":5789.9,"end":5790.3},{"text":"up,","start":5790.3,"end":5790.62},{"text":"we","start":5790.7,"end":5790.94},{"text":"are","start":5790.94,"end":5791.1},{"text":"generating","start":5791.1,"end":5791.55},{"text":"fine","start":5792.58,"end":5792.9},{"text":"with","start":5792.9,"end":5793.14},{"text":"them,","start":5793.14,"end":5793.46},{"text":"but","start":5794.02,"end":5794.34},{"text":"I","start":5794.34,"end":5794.58},{"text":"just","start":5794.58,"end":5794.78},{"text":"want","start":5794.78,"end":5794.94},{"text":"to","start":5794.94,"end":5795.14},{"text":"add","start":5795.14,"end":5795.46},{"text":"two","start":5795.62,"end":5795.94},{"text":"quick","start":5795.94,"end":5796.26},{"text":"comments.","start":5796.5,"end":5796.9}]},{"text":"First, looking at the features of each of the mechanisms, we do know that there are some similar features as well.","start":5797.78,"end":5806.1,"topics":[],"words":[{"text":"First,","start":5797.78,"end":5798.18},{"text":"looking","start":5798.82,"end":5799.14},{"text":"at","start":5799.14,"end":5799.34},{"text":"the","start":5799.34,"end":5799.58},{"text":"features","start":5799.58,"end":5800.14},{"text":"of","start":5800.14,"end":5800.5},{"text":"each","start":5800.66,"end":5800.94},{"text":"of","start":5800.94,"end":5801.1},{"text":"the","start":5801.1,"end":5801.26},{"text":"mechanisms,","start":5801.26,"end":5802.26},{"text":"we","start":5802.5,"end":5802.78},{"text":"do","start":5802.78,"end":5802.94},{"text":"know","start":5802.94,"end":5803.14},{"text":"that","start":5803.14,"end":5803.38},{"text":"there","start":5803.38,"end":5803.62},{"text":"are","start":5803.62,"end":5803.9},{"text":"some","start":5803.9,"end":5804.22},{"text":"similar","start":5804.22,"end":5804.58},{"text":"features","start":5804.82,"end":5805.5},{"text":"as","start":5805.5,"end":5805.78},{"text":"well.","start":5805.78,"end":5806.1}]}]},{"sentences":[{"text":"Even though we are not doing drafting at this point, I wonder whether it is useful for us to try to identify a list of common features and include that them in the protocol rather than to do a very detailed write up of each of the mechanism.","start":5807.22,"end":5824.07,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"Even","start":5807.22,"end":5807.58},{"text":"though","start":5807.58,"end":5807.819},{"text":"we","start":5807.819,"end":5807.98},{"text":"are","start":5807.98,"end":5808.14},{"text":"not","start":5808.14,"end":5808.34},{"text":"doing","start":5808.34,"end":5808.58},{"text":"drafting","start":5808.58,"end":5809.1},{"text":"at","start":5809.1,"end":5809.34},{"text":"this","start":5809.34,"end":5809.54},{"text":"point,","start":5809.54,"end":5809.86},{"text":"I","start":5809.86,"end":5810.18},{"text":"wonder","start":5810.18,"end":5810.5},{"text":"whether","start":5810.5,"end":5810.78},{"text":"it","start":5810.78,"end":5811.02},{"text":"is","start":5811.02,"end":5811.22},{"text":"useful","start":5811.22,"end":5811.78},{"text":"for","start":5812.02,"end":5812.34},{"text":"us","start":5812.34,"end":5812.58},{"text":"to","start":5812.58,"end":5812.82},{"text":"try","start":5812.82,"end":5813.06},{"text":"to","start":5813.06,"end":5813.26},{"text":"identify","start":5813.26,"end":5813.94},{"text":"a","start":5814.18,"end":5814.46},{"text":"list","start":5814.46,"end":5814.66},{"text":"of","start":5814.66,"end":5814.86},{"text":"common","start":5814.86,"end":5815.22},{"text":"features","start":5815.22,"end":5815.94},{"text":"and","start":5816.18,"end":5816.54},{"text":"include","start":5816.54,"end":5816.9},{"text":"that","start":5816.9,"end":5817.3},{"text":"them","start":5817.67,"end":5817.83},{"text":"in","start":5817.83,"end":5818.03},{"text":"the","start":5818.03,"end":5818.23},{"text":"protocol","start":5818.23,"end":5818.87},{"text":"rather","start":5818.87,"end":5819.27},{"text":"than","start":5819.27,"end":5819.55},{"text":"to","start":5819.55,"end":5819.83},{"text":"do","start":5819.83,"end":5820.11},{"text":"a","start":5820.11,"end":5820.35},{"text":"very","start":5820.35,"end":5820.59},{"text":"detailed","start":5820.59,"end":5821.27},{"text":"write","start":5821.35,"end":5821.83},{"text":"up","start":5821.83,"end":5822.15},{"text":"of","start":5822.23,"end":5822.59},{"text":"each","start":5822.59,"end":5822.95},{"text":"of","start":5822.95,"end":5823.23},{"text":"the","start":5823.23,"end":5823.43},{"text":"mechanism.","start":5823.43,"end":5824.07}]},{"text":"Otherwise I think we will spend a lot of time in drafting the protocol and also people may be lost in the sea of information.","start":5825.03,"end":5833.43,"topics":[],"words":[{"text":"Otherwise","start":5825.03,"end":5825.71},{"text":"I","start":5825.71,"end":5825.83},{"text":"think","start":5825.83,"end":5825.95},{"text":"we","start":5825.95,"end":5826.11},{"text":"will","start":5826.11,"end":5826.27},{"text":"spend","start":5826.27,"end":5826.59},{"text":"a","start":5826.59,"end":5826.71},{"text":"lot","start":5826.71,"end":5826.83},{"text":"of","start":5826.83,"end":5826.99},{"text":"time","start":5826.99,"end":5827.27},{"text":"in","start":5827.51,"end":5827.83},{"text":"drafting","start":5827.83,"end":5828.39},{"text":"the","start":5828.79,"end":5829.11},{"text":"protocol","start":5829.11,"end":5829.83},{"text":"and","start":5830.07,"end":5830.47},{"text":"also","start":5830.47,"end":5830.87},{"text":"people","start":5830.95,"end":5831.31},{"text":"may","start":5831.31,"end":5831.55},{"text":"be","start":5831.55,"end":5831.75},{"text":"lost","start":5831.75,"end":5832.07},{"text":"in","start":5832.15,"end":5832.47},{"text":"the","start":5832.47,"end":5832.63},{"text":"sea","start":5832.63,"end":5832.91},{"text":"of","start":5832.91,"end":5833.11},{"text":"information.","start":5833.11,"end":5833.43}]},{"text":"So we may want to think about whether we can have a more straightforward way to present the key information in the protocol.","start":5834.23,"end":5843.27,"topics":[],"words":[{"text":"So","start":5834.23,"end":5834.47},{"text":"we","start":5834.47,"end":5834.59},{"text":"may","start":5834.59,"end":5834.79},{"text":"want","start":5834.79,"end":5834.99},{"text":"to","start":5834.99,"end":5835.15},{"text":"think","start":5835.15,"end":5835.35},{"text":"about","start":5835.35,"end":5835.67},{"text":"whether","start":5836.31,"end":5836.67},{"text":"we","start":5836.67,"end":5836.91},{"text":"can","start":5836.91,"end":5837.15},{"text":"have","start":5837.15,"end":5837.39},{"text":"a","start":5837.39,"end":5837.59},{"text":"more","start":5837.59,"end":5837.83},{"text":"straightforward","start":5837.83,"end":5838.55},{"text":"way","start":5838.79,"end":5839.15},{"text":"to","start":5839.15,"end":5839.51},{"text":"present","start":5840.07,"end":5840.47},{"text":"the","start":5840.79,"end":5841.11},{"text":"key","start":5841.11,"end":5841.39},{"text":"information","start":5841.39,"end":5841.75},{"text":"in","start":5842.07,"end":5842.39},{"text":"the","start":5842.39,"end":5842.59},{"text":"protocol.","start":5842.59,"end":5843.27}]},{"text":"My second comment is that hearing the discussions that took place yesterday, I think there is probably no agreement at this point as to which are the measures that should be covered within the protocol.","start":5843.94,"end":5858.02,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"My","start":5843.94,"end":5844.06},{"text":"second","start":5844.06,"end":5844.34},{"text":"comment","start":5844.34,"end":5844.74},{"text":"is","start":5845.22,"end":5845.54},{"text":"that","start":5845.54,"end":5845.78},{"text":"hearing","start":5845.78,"end":5846.18},{"text":"the","start":5846.18,"end":5846.38},{"text":"discussions","start":5846.38,"end":5847.02},{"text":"that","start":5847.02,"end":5847.3},{"text":"took","start":5847.3,"end":5847.54},{"text":"place","start":5847.54,"end":5847.86},{"text":"yesterday,","start":5847.94,"end":5848.74},{"text":"I","start":5849.46,"end":5849.74},{"text":"think","start":5849.74,"end":5849.98},{"text":"there","start":5849.98,"end":5850.22},{"text":"is","start":5850.22,"end":5850.42},{"text":"probably","start":5850.42,"end":5850.9},{"text":"no","start":5850.9,"end":5851.3},{"text":"agreement","start":5851.3,"end":5851.86},{"text":"at","start":5851.86,"end":5852.06},{"text":"this","start":5852.06,"end":5852.3},{"text":"point","start":5852.3,"end":5852.66},{"text":"as","start":5852.74,"end":5853.1},{"text":"to","start":5853.1,"end":5853.46},{"text":"which","start":5854.42,"end":5854.82},{"text":"are","start":5854.82,"end":5855.1},{"text":"the","start":5855.1,"end":5855.3},{"text":"measures","start":5855.3,"end":5855.74},{"text":"that","start":5855.74,"end":5855.98},{"text":"should","start":5855.98,"end":5856.14},{"text":"be","start":5856.14,"end":5856.34},{"text":"covered","start":5856.34,"end":5856.78},{"text":"within","start":5856.78,"end":5857.02},{"text":"the","start":5857.02,"end":5857.26},{"text":"protocol.","start":5857.26,"end":5858.02}]},{"text":"I did hear the Co Chair mention that there will be a separate discussion on which mechanisms or which measures will be considered to be core mechanisms or optional mechanisms here.","start":5858.66,"end":5871.31,"topics":[],"words":[{"text":"I","start":5858.66,"end":5858.94},{"text":"did","start":5858.94,"end":5859.14},{"text":"hear","start":5859.14,"end":5859.42},{"text":"the","start":5859.42,"end":5859.659},{"text":"Co","start":5859.659,"end":5859.86},{"text":"Chair","start":5859.86,"end":5860.18},{"text":"mention","start":5860.18,"end":5860.62},{"text":"that","start":5860.62,"end":5860.82},{"text":"there","start":5860.82,"end":5861.02},{"text":"will","start":5861.02,"end":5861.18},{"text":"be","start":5861.18,"end":5861.34},{"text":"a","start":5861.34,"end":5861.5},{"text":"separate","start":5861.5,"end":5861.9},{"text":"discussion","start":5861.9,"end":5862.58},{"text":"on","start":5862.98,"end":5863.38},{"text":"which","start":5864.18,"end":5864.5},{"text":"mechanisms","start":5864.5,"end":5865.46},{"text":"or","start":5865.46,"end":5865.78},{"text":"which","start":5865.78,"end":5866.02},{"text":"measures","start":5866.02,"end":5866.42},{"text":"will","start":5866.42,"end":5866.58},{"text":"be","start":5866.58,"end":5866.7},{"text":"considered","start":5866.7,"end":5867.14},{"text":"to","start":5867.14,"end":5867.22},{"text":"be","start":5867.22,"end":5867.38},{"text":"core","start":5867.38,"end":5867.74},{"text":"mechanisms","start":5867.74,"end":5868.46},{"text":"or","start":5868.46,"end":5868.74},{"text":"optional","start":5869.15,"end":5869.55},{"text":"mechanisms","start":5869.55,"end":5870.51},{"text":"here.","start":5870.99,"end":5871.31}]}]},{"sentences":[{"text":"I just want to offer this suggestion that perhaps maybe we should have that discussion early because that will help us decide how much drafting we need to do in the next few months.","start":5871.31,"end":5885.07,"topics":[],"words":[{"text":"I","start":5871.31,"end":5871.51},{"text":"just","start":5871.51,"end":5871.71},{"text":"want","start":5871.71,"end":5871.91},{"text":"to","start":5871.91,"end":5872.11},{"text":"offer","start":5872.11,"end":5872.43},{"text":"this","start":5872.51,"end":5872.91},{"text":"suggestion","start":5873.71,"end":5874.51},{"text":"that","start":5874.83,"end":5875.19},{"text":"perhaps","start":5875.19,"end":5875.67},{"text":"maybe","start":5875.67,"end":5876.15},{"text":"we","start":5876.15,"end":5876.43},{"text":"should","start":5876.43,"end":5876.67},{"text":"have","start":5876.67,"end":5876.91},{"text":"that","start":5876.91,"end":5877.15},{"text":"discussion","start":5877.15,"end":5877.75},{"text":"early","start":5877.75,"end":5878.11},{"text":"because","start":5878.43,"end":5878.79},{"text":"that","start":5878.79,"end":5879.03},{"text":"will","start":5879.03,"end":5879.27},{"text":"help","start":5879.27,"end":5879.55},{"text":"us","start":5879.55,"end":5879.79},{"text":"decide","start":5879.79,"end":5880.43},{"text":"how","start":5880.91,"end":5881.23},{"text":"much","start":5881.23,"end":5881.51},{"text":"drafting","start":5881.51,"end":5882.11},{"text":"we","start":5882.43,"end":5882.71},{"text":"need","start":5882.71,"end":5882.91},{"text":"to","start":5882.91,"end":5883.15},{"text":"do","start":5883.15,"end":5883.47},{"text":"in","start":5883.71,"end":5883.99},{"text":"the","start":5883.99,"end":5884.19},{"text":"next","start":5884.19,"end":5884.47},{"text":"few","start":5884.47,"end":5884.75},{"text":"months.","start":5884.75,"end":5885.07}]},{"text":"Moving on to the second point, as to whether it is appropriate for the Protocol to include provisions emphasizing the Framework Conventions capacity building commitment, we are supportive of this.","start":5886.11,"end":5900.47,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Moving","start":5886.11,"end":5886.51},{"text":"on","start":5886.51,"end":5886.79},{"text":"to","start":5886.79,"end":5887.15},{"text":"the","start":5887.55,"end":5887.83},{"text":"second","start":5887.83,"end":5888.11},{"text":"point,","start":5888.11,"end":5888.47},{"text":"as","start":5888.47,"end":5888.75},{"text":"to","start":5888.75,"end":5888.95},{"text":"whether","start":5888.95,"end":5889.23},{"text":"it","start":5889.23,"end":5889.51},{"text":"is","start":5889.51,"end":5889.71},{"text":"appropriate","start":5889.71,"end":5890.31},{"text":"for","start":5890.31,"end":5890.55},{"text":"the","start":5890.55,"end":5890.75},{"text":"Protocol","start":5890.75,"end":5891.47},{"text":"to","start":5891.63,"end":5891.99},{"text":"include","start":5891.99,"end":5892.35},{"text":"provisions","start":5893.07,"end":5893.91},{"text":"emphasizing","start":5893.91,"end":5894.71},{"text":"the","start":5894.71,"end":5895.07},{"text":"Framework","start":5895.23,"end":5895.75},{"text":"Conventions","start":5895.75,"end":5896.27},{"text":"capacity","start":5896.55,"end":5897.03},{"text":"building","start":5897.03,"end":5897.35},{"text":"commitment,","start":5897.35,"end":5898.07},{"text":"we","start":5898.71,"end":5899.03},{"text":"are","start":5899.03,"end":5899.27},{"text":"supportive","start":5899.27,"end":5899.91},{"text":"of","start":5899.91,"end":5900.15},{"text":"this.","start":5900.15,"end":5900.47}]},{"text":"We continue to hold the view that capacity buildings is key and essential and it is one of the ways that we can work together to uplift every State's capabilities as well as expertise in dispute prevention as well as dispute resolution mechanism.","start":5900.71,"end":5923.39,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"We","start":5900.71,"end":5901.03},{"text":"continue","start":5901.03,"end":5901.35},{"text":"to","start":5901.35,"end":5901.63},{"text":"hold","start":5901.63,"end":5901.91},{"text":"the","start":5901.91,"end":5902.19},{"text":"view","start":5902.19,"end":5902.43},{"text":"that","start":5902.43,"end":5902.79},{"text":"capacity","start":5902.95,"end":5903.67},{"text":"buildings","start":5903.67,"end":5904.43},{"text":"is","start":5904.43,"end":5904.75},{"text":"key","start":5904.75,"end":5905.03},{"text":"and","start":5905.03,"end":5905.31},{"text":"essential","start":5905.31,"end":5905.91},{"text":"and","start":5906.39,"end":5906.67},{"text":"it","start":5906.67,"end":5906.87},{"text":"is","start":5906.87,"end":5907.15},{"text":"one","start":5907.15,"end":5907.47},{"text":"of","start":5907.47,"end":5907.83},{"text":"the","start":5908.07,"end":5908.35},{"text":"ways","start":5908.35,"end":5908.71},{"text":"that","start":5908.71,"end":5908.95},{"text":"we","start":5908.95,"end":5909.19},{"text":"can","start":5909.19,"end":5909.51},{"text":"work","start":5910.07,"end":5910.43},{"text":"together","start":5910.43,"end":5910.79},{"text":"to","start":5911.03,"end":5911.35},{"text":"uplift","start":5911.35,"end":5911.99},{"text":"every","start":5912.55,"end":5912.95},{"text":"State's","start":5912.95,"end":5913.59},{"text":"capabilities","start":5914.15,"end":5914.79},{"text":"as","start":5915.11,"end":5915.39},{"text":"well","start":5915.39,"end":5915.55},{"text":"as","start":5915.55,"end":5915.75},{"text":"expertise","start":5915.75,"end":5916.39},{"text":"in","start":5916.95,"end":5917.35},{"text":"dispute","start":5919.11,"end":5919.75},{"text":"prevention","start":5919.75,"end":5920.39},{"text":"as","start":5920.55,"end":5920.79},{"text":"well","start":5920.79,"end":5920.91},{"text":"as","start":5920.91,"end":5921.11},{"text":"dispute","start":5921.11,"end":5921.67},{"text":"resolution","start":5922.11,"end":5922.63},{"text":"mechanism.","start":5922.63,"end":5923.39}]},{"text":"That said, we do know that there are some concerns on resources as well as some other constraints.","start":5924.67,"end":5931.39,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"That","start":5924.67,"end":5925.03},{"text":"said,","start":5925.03,"end":5925.35},{"text":"we","start":5925.35,"end":5925.59},{"text":"do","start":5925.59,"end":5925.79},{"text":"know","start":5925.79,"end":5925.99},{"text":"that","start":5925.99,"end":5926.19},{"text":"there","start":5926.19,"end":5926.47},{"text":"are","start":5926.47,"end":5926.75},{"text":"some","start":5926.75,"end":5926.99},{"text":"concerns","start":5926.99,"end":5927.51},{"text":"on","start":5927.51,"end":5927.75},{"text":"resources","start":5927.75,"end":5928.43},{"text":"as","start":5928.59,"end":5928.91},{"text":"well","start":5928.91,"end":5929.15},{"text":"as","start":5929.15,"end":5929.39},{"text":"some","start":5929.39,"end":5929.67},{"text":"other","start":5929.67,"end":5930.03},{"text":"constraints.","start":5930.51,"end":5931.39}]},{"text":"It may be useful for this Committee to spend some time to discuss in fulfilling this commitment what would be some suitable measures that can be considered and then we can then try to scope the provisions appropriately.","start":5931.71,"end":5947.15,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"It","start":5931.71,"end":5931.99},{"text":"may","start":5931.99,"end":5932.15},{"text":"be","start":5932.15,"end":5932.35},{"text":"useful","start":5932.35,"end":5932.75},{"text":"for","start":5932.75,"end":5932.99},{"text":"this","start":5932.99,"end":5933.27},{"text":"Committee","start":5933.27,"end":5933.63},{"text":"to","start":5933.87,"end":5934.19},{"text":"spend","start":5934.19,"end":5934.51},{"text":"some","start":5934.51,"end":5934.75},{"text":"time","start":5934.75,"end":5934.99},{"text":"to","start":5934.99,"end":5935.19},{"text":"discuss","start":5935.19,"end":5935.47},{"text":"in","start":5936.51,"end":5936.91},{"text":"fulfilling","start":5937.47,"end":5938.149},{"text":"this","start":5938.149,"end":5938.35},{"text":"commitment","start":5938.35,"end":5938.99},{"text":"what","start":5939.07,"end":5939.35},{"text":"would","start":5939.35,"end":5939.55},{"text":"be","start":5939.55,"end":5939.83},{"text":"some","start":5939.83,"end":5940.07},{"text":"suitable","start":5940.07,"end":5940.59},{"text":"measures","start":5940.59,"end":5941.15},{"text":"that","start":5941.39,"end":5941.67},{"text":"can","start":5941.67,"end":5941.83},{"text":"be","start":5941.83,"end":5942.03},{"text":"considered","start":5942.03,"end":5942.71},{"text":"and","start":5942.71,"end":5942.95},{"text":"then","start":5942.95,"end":5943.15},{"text":"we","start":5943.15,"end":5943.35},{"text":"can","start":5943.35,"end":5943.59},{"text":"then","start":5943.59,"end":5943.91},{"text":"try","start":5943.91,"end":5944.19},{"text":"to","start":5944.19,"end":5944.43},{"text":"scope","start":5944.43,"end":5944.99},{"text":"the","start":5945.31,"end":5945.59},{"text":"provisions","start":5945.59,"end":5946.31},{"text":"appropriately.","start":5946.31,"end":5947.15}]}]}],"speaker":{"name":null,"affiliation":"SGP","affiliation_full":"Singapore","group":null,"function":"Representative"}},{"statement_number":39,"paragraphs":[{"sentences":[{"text":"Thank you.","start":5947.64,"end":5948.04,"topics":[],"words":[{"text":"Thank","start":5947.64,"end":5947.8},{"text":"you.","start":5947.8,"end":5948.04}]},{"text":"Thank you very much.","start":5950.04,"end":5951,"topics":[],"words":[{"text":"Thank","start":5950.04,"end":5950.4},{"text":"you","start":5950.4,"end":5950.56},{"text":"very","start":5950.56,"end":5950.72},{"text":"much.","start":5950.72,"end":5951}]},{"text":"Singapore, Papua New guinea.","start":5951.4,"end":5955.56,"topics":[],"words":[{"text":"Singapore,","start":5951.4,"end":5952.04},{"text":"Papua","start":5954.28,"end":5954.88},{"text":"New","start":5954.88,"end":5955.08},{"text":"guinea.","start":5955.08,"end":5955.56}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":40,"paragraphs":[{"sentences":[{"text":"Thank you, Madam Kid. With regards to Question E, we said the same sentiments as expressed by the distinguished Delegate of Singapore regarding similar features of the mechanisms that have been put forward.","start":5959.96,"end":5975.07,"topics":[],"words":[{"text":"Thank","start":5959.96,"end":5960.32},{"text":"you,","start":5960.32,"end":5960.52},{"text":"Madam","start":5960.52,"end":5960.92},{"text":"Kid.","start":5960.92,"end":5961.64},{"text":"With","start":5962.6,"end":5962.88},{"text":"regards","start":5962.88,"end":5963.2},{"text":"to","start":5963.2,"end":5963.439},{"text":"Question","start":5963.439,"end":5963.8},{"text":"E,","start":5963.8,"end":5964.16},{"text":"we","start":5964.16,"end":5964.4},{"text":"said","start":5964.4,"end":5964.64},{"text":"the","start":5964.64,"end":5964.88},{"text":"same","start":5964.88,"end":5965.16},{"text":"sentiments","start":5965.16,"end":5965.8},{"text":"as","start":5965.8,"end":5966.04},{"text":"expressed","start":5966.04,"end":5966.6},{"text":"by","start":5966.6,"end":5966.84},{"text":"the","start":5966.84,"end":5967.16},{"text":"distinguished","start":5967.48,"end":5968.24},{"text":"Delegate","start":5968.24,"end":5968.72},{"text":"of","start":5968.72,"end":5968.88},{"text":"Singapore","start":5968.88,"end":5969.44},{"text":"regarding","start":5969.44,"end":5970.12},{"text":"similar","start":5970.2,"end":5970.6},{"text":"features","start":5971.72,"end":5972.36},{"text":"of","start":5972.36,"end":5972.56},{"text":"the","start":5972.56,"end":5972.72},{"text":"mechanisms","start":5972.72,"end":5973.36},{"text":"that","start":5973.36,"end":5973.52},{"text":"have","start":5973.52,"end":5973.72},{"text":"been","start":5973.72,"end":5974.04},{"text":"put","start":5974.59,"end":5974.75},{"text":"forward.","start":5974.75,"end":5975.07}]},{"text":"The main features for each Mechanism appear to cover the important aspects that we should consider for drafting of relevant provisions for this Protocol.","start":5976.99,"end":5985.27,"topics":[],"words":[{"text":"The","start":5976.99,"end":5977.27},{"text":"main","start":5977.27,"end":5977.47},{"text":"features","start":5977.47,"end":5977.91},{"text":"for","start":5977.91,"end":5978.07},{"text":"each","start":5978.07,"end":5978.31},{"text":"Mechanism","start":5978.31,"end":5978.95},{"text":"appear","start":5978.95,"end":5979.27},{"text":"to","start":5979.27,"end":5979.51},{"text":"cover","start":5979.51,"end":5979.71},{"text":"the","start":5979.71,"end":5979.95},{"text":"important","start":5979.95,"end":5980.27},{"text":"aspects","start":5980.35,"end":5980.91},{"text":"that","start":5980.91,"end":5981.03},{"text":"we","start":5981.03,"end":5981.19},{"text":"should","start":5981.19,"end":5981.39},{"text":"consider","start":5981.39,"end":5981.71},{"text":"for","start":5981.79,"end":5982.07},{"text":"drafting","start":5982.07,"end":5982.51},{"text":"of","start":5982.51,"end":5982.71},{"text":"relevant","start":5982.71,"end":5983.11},{"text":"provisions","start":5983.11,"end":5983.87},{"text":"for","start":5984.19,"end":5984.47},{"text":"this","start":5984.47,"end":5984.71},{"text":"Protocol.","start":5984.71,"end":5985.27}]},{"text":"Our only concern with regards to these features that have been outlined is the fact that Member States that currently implement these mechanisms may have their own specific list of features.","start":5985.27,"end":5996.99,"topics":[],"words":[{"text":"Our","start":5985.27,"end":5985.51},{"text":"only","start":5985.51,"end":5985.79},{"text":"concern","start":5985.79,"end":5986.19},{"text":"with","start":5986.75,"end":5987.07},{"text":"regards","start":5987.07,"end":5987.51},{"text":"to","start":5987.51,"end":5987.67},{"text":"these","start":5987.67,"end":5987.91},{"text":"features","start":5987.91,"end":5988.59},{"text":"that","start":5988.91,"end":5989.23},{"text":"have","start":5989.23,"end":5989.43},{"text":"been","start":5989.43,"end":5989.63},{"text":"outlined","start":5989.63,"end":5990.27},{"text":"is","start":5990.51,"end":5990.79},{"text":"the","start":5990.79,"end":5990.95},{"text":"fact","start":5990.95,"end":5991.15},{"text":"that","start":5991.15,"end":5991.35},{"text":"Member","start":5991.35,"end":5991.55},{"text":"States","start":5991.55,"end":5991.83},{"text":"that","start":5991.83,"end":5992.07},{"text":"currently","start":5992.07,"end":5992.35},{"text":"implement","start":5992.43,"end":5992.91},{"text":"these","start":5992.91,"end":5993.23},{"text":"mechanisms","start":5993.23,"end":5993.95},{"text":"may","start":5993.95,"end":5994.23},{"text":"have","start":5994.23,"end":5994.59},{"text":"their","start":5994.83,"end":5995.15},{"text":"own","start":5995.15,"end":5995.43},{"text":"specific","start":5995.43,"end":5995.91},{"text":"list","start":5995.91,"end":5996.19},{"text":"of","start":5996.19,"end":5996.39},{"text":"features.","start":5996.39,"end":5996.99}]},{"text":"So when we draft the necessary provisions of the Protocol, it would be best that we ensure that they cover, if not all, at least the common features for each mechanism across Member States.","start":5997.39,"end":6009.74,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"So","start":5997.39,"end":5997.63},{"text":"when","start":5997.63,"end":5997.75},{"text":"we","start":5997.75,"end":5998.03},{"text":"draft","start":5998.43,"end":5998.95},{"text":"the","start":5998.95,"end":5999.11},{"text":"necessary","start":5999.11,"end":5999.63},{"text":"provisions","start":5999.63,"end":6000.23},{"text":"of","start":6000.23,"end":6000.39},{"text":"the","start":6000.39,"end":6000.55},{"text":"Protocol,","start":6000.55,"end":6001.23},{"text":"it","start":6003.02,"end":6003.14},{"text":"would","start":6003.14,"end":6003.3},{"text":"be","start":6003.3,"end":6003.46},{"text":"best","start":6003.46,"end":6003.66},{"text":"that","start":6003.66,"end":6003.86},{"text":"we","start":6003.86,"end":6004.02},{"text":"ensure","start":6004.02,"end":6004.26},{"text":"that","start":6004.26,"end":6004.54},{"text":"they","start":6004.54,"end":6004.78},{"text":"cover,","start":6004.78,"end":6005.1},{"text":"if","start":6005.1,"end":6005.38},{"text":"not","start":6005.38,"end":6005.58},{"text":"all,","start":6005.58,"end":6005.86},{"text":"at","start":6005.86,"end":6006.14},{"text":"least","start":6006.14,"end":6006.46},{"text":"the","start":6006.62,"end":6006.9},{"text":"common","start":6006.9,"end":6007.18},{"text":"features","start":6007.18,"end":6007.62},{"text":"for","start":6007.62,"end":6007.78},{"text":"each","start":6007.78,"end":6008.02},{"text":"mechanism","start":6008.02,"end":6008.58},{"text":"across","start":6008.58,"end":6008.94},{"text":"Member","start":6008.94,"end":6009.34},{"text":"States.","start":6009.34,"end":6009.74}]}]},{"sentences":[{"text":"With regards to Question F, Colleagues, we deem it appropriate that the Protocol include provisions which speak to the fact that capacity building will be available to Member States to assist them facilitate implementation of the Protocols.","start":6010.46,"end":6024.94,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"With","start":6010.46,"end":6010.78},{"text":"regards","start":6010.78,"end":6011.18},{"text":"to","start":6011.18,"end":6011.42},{"text":"Question","start":6011.42,"end":6011.74},{"text":"F,","start":6011.9,"end":6012.3},{"text":"Colleagues,","start":6013.34,"end":6014.06},{"text":"we","start":6014.06,"end":6014.26},{"text":"deem","start":6014.26,"end":6014.5},{"text":"it","start":6014.5,"end":6014.66},{"text":"appropriate","start":6014.66,"end":6015.06},{"text":"that","start":6015.06,"end":6015.3},{"text":"the","start":6015.3,"end":6015.46},{"text":"Protocol","start":6015.46,"end":6015.94},{"text":"include","start":6015.94,"end":6016.3},{"text":"provisions","start":6016.3,"end":6017.1},{"text":"which","start":6017.42,"end":6017.699},{"text":"speak","start":6017.699,"end":6017.98},{"text":"to","start":6017.98,"end":6018.14},{"text":"the","start":6018.14,"end":6018.26},{"text":"fact","start":6018.26,"end":6018.42},{"text":"that","start":6018.42,"end":6018.62},{"text":"capacity","start":6018.62,"end":6019.1},{"text":"building","start":6019.1,"end":6019.38},{"text":"will","start":6019.38,"end":6019.62},{"text":"be","start":6019.62,"end":6019.82},{"text":"available","start":6019.82,"end":6020.14},{"text":"to","start":6020.22,"end":6020.5},{"text":"Member","start":6020.5,"end":6020.78},{"text":"States","start":6020.78,"end":6021.18},{"text":"to","start":6021.5,"end":6021.82},{"text":"assist","start":6021.82,"end":6022.1},{"text":"them","start":6022.1,"end":6022.42},{"text":"facilitate","start":6022.42,"end":6023.1},{"text":"implementation","start":6023.1,"end":6023.82},{"text":"of","start":6023.82,"end":6024.02},{"text":"the","start":6024.02,"end":6024.18},{"text":"Protocols.","start":6024.18,"end":6024.94}]},{"text":"Dispute Prevention Mechanisms Papua New guinea has little experience with implementing dispute prevention mechanisms, hence would require support in order to effectively utilize the mechanisms that will be provided under this Protocol.","start":6025.1,"end":6039.53,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Dispute","start":6025.1,"end":6025.66},{"text":"Prevention","start":6025.66,"end":6026.22},{"text":"Mechanisms","start":6026.22,"end":6027.02},{"text":"Papua","start":6027.85,"end":6028.17},{"text":"New","start":6028.17,"end":6028.29},{"text":"guinea","start":6028.29,"end":6028.69},{"text":"has","start":6028.69,"end":6028.89},{"text":"little","start":6028.89,"end":6029.17},{"text":"experience","start":6029.17,"end":6029.53},{"text":"with","start":6029.69,"end":6030.01},{"text":"implementing","start":6030.01,"end":6030.65},{"text":"dispute","start":6030.65,"end":6031.09},{"text":"prevention","start":6031.09,"end":6031.61},{"text":"mechanisms,","start":6031.61,"end":6032.41},{"text":"hence","start":6032.73,"end":6033.17},{"text":"would","start":6033.17,"end":6033.45},{"text":"require","start":6033.45,"end":6033.89},{"text":"support","start":6033.89,"end":6034.25},{"text":"in","start":6034.25,"end":6034.53},{"text":"order","start":6034.53,"end":6034.73},{"text":"to","start":6034.73,"end":6035.05},{"text":"effectively","start":6035.37,"end":6035.97},{"text":"utilize","start":6035.97,"end":6036.61},{"text":"the","start":6036.61,"end":6036.85},{"text":"mechanisms","start":6036.85,"end":6037.49},{"text":"that","start":6037.49,"end":6037.65},{"text":"will","start":6037.65,"end":6037.81},{"text":"be","start":6037.81,"end":6037.97},{"text":"provided","start":6037.97,"end":6038.37},{"text":"under","start":6038.37,"end":6038.57},{"text":"this","start":6038.57,"end":6038.85},{"text":"Protocol.","start":6038.85,"end":6039.53}]},{"text":"Thank you colleagues.","start":6039.69,"end":6040.81,"topics":[],"words":[{"text":"Thank","start":6039.69,"end":6040.01},{"text":"you","start":6040.01,"end":6040.13},{"text":"colleagues.","start":6040.13,"end":6040.81}]},{"text":"Thank you very much.","start":6041.53,"end":6042.41,"topics":[],"words":[{"text":"Thank","start":6041.53,"end":6041.89},{"text":"you","start":6041.89,"end":6042.05},{"text":"very","start":6042.05,"end":6042.21},{"text":"much.","start":6042.21,"end":6042.41}]},{"text":"Papua New guinea and now, are there any other Member States that want to take the floor at this time?","start":6042.41,"end":6050.89,"topics":[],"words":[{"text":"Papua","start":6042.41,"end":6042.89},{"text":"New","start":6042.89,"end":6043.05},{"text":"guinea","start":6043.05,"end":6043.57},{"text":"and","start":6043.57,"end":6043.93},{"text":"now,","start":6043.93,"end":6044.33},{"text":"are","start":6045.93,"end":6046.21},{"text":"there","start":6046.21,"end":6046.37},{"text":"any","start":6046.37,"end":6046.57},{"text":"other","start":6046.57,"end":6046.81},{"text":"Member","start":6046.81,"end":6047.09},{"text":"States","start":6047.09,"end":6047.45},{"text":"that","start":6047.45,"end":6047.81},{"text":"want","start":6047.81,"end":6048.09},{"text":"to","start":6048.09,"end":6048.25},{"text":"take","start":6048.25,"end":6048.37},{"text":"the","start":6048.37,"end":6048.53},{"text":"floor","start":6048.53,"end":6048.97},{"text":"at","start":6050.09,"end":6050.37},{"text":"this","start":6050.37,"end":6050.57},{"text":"time?","start":6050.57,"end":6050.89}]}]}],"speaker":{"name":null,"affiliation":"PNG","affiliation_full":"Papua New Guinea","group":null,"function":"Representative"}},{"statement_number":41,"paragraphs":[{"sentences":[{"text":"If not, we're going to move on to the stakeholders and stakeholder.","start":6053.3,"end":6058.86,"topics":[],"words":[{"text":"If","start":6053.3,"end":6053.5},{"text":"not,","start":6053.5,"end":6053.86},{"text":"we're","start":6053.94,"end":6054.3},{"text":"going","start":6054.3,"end":6054.46},{"text":"to","start":6054.46,"end":6054.62},{"text":"move","start":6054.62,"end":6054.78},{"text":"on","start":6054.78,"end":6054.94},{"text":"to","start":6054.94,"end":6055.1},{"text":"the","start":6055.1,"end":6055.3},{"text":"stakeholders","start":6055.3,"end":6056.1},{"text":"and","start":6057.54,"end":6057.94},{"text":"stakeholder.","start":6058.1,"end":6058.86}]},{"text":"6 Youth for Tax Justice Network thank you very much.","start":6058.86,"end":6066.42,"topics":[],"words":[{"text":"6","start":6058.86,"end":6059.18},{"text":"Youth","start":6059.18,"end":6059.54},{"text":"for","start":6059.54,"end":6059.86},{"text":"Tax","start":6060.02,"end":6060.42},{"text":"Justice","start":6060.42,"end":6061.14},{"text":"Network","start":6062.42,"end":6062.82},{"text":"thank","start":6065.38,"end":6065.74},{"text":"you","start":6065.74,"end":6065.9},{"text":"very","start":6065.9,"end":6066.1},{"text":"much.","start":6066.1,"end":6066.42}]},{"text":"Khalid.","start":6066.9,"end":6067.54,"topics":[],"words":[{"text":"Khalid.","start":6066.9,"end":6067.54}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":42,"paragraphs":[{"sentences":[{"text":"I am here, Isa Alan Muranja from the Youth for Tax Justice Network speaking on our own behalf and on behalf of the civil society organizations present.","start":6067.94,"end":6077.22,"topics":[],"words":[{"text":"I","start":6067.94,"end":6068.22},{"text":"am","start":6068.22,"end":6068.42},{"text":"here,","start":6068.42,"end":6068.659},{"text":"Isa","start":6068.659,"end":6069.02},{"text":"Alan","start":6069.02,"end":6069.38},{"text":"Muranja","start":6069.38,"end":6070.06},{"text":"from","start":6070.06,"end":6070.22},{"text":"the","start":6070.22,"end":6070.34},{"text":"Youth","start":6070.34,"end":6070.54},{"text":"for","start":6070.54,"end":6070.7},{"text":"Tax","start":6070.7,"end":6070.94},{"text":"Justice","start":6070.94,"end":6071.42},{"text":"Network","start":6071.42,"end":6071.7},{"text":"speaking","start":6071.94,"end":6072.34},{"text":"on","start":6072.34,"end":6072.58},{"text":"our","start":6072.58,"end":6072.78},{"text":"own","start":6072.78,"end":6072.98},{"text":"behalf","start":6072.98,"end":6073.38},{"text":"and","start":6073.38,"end":6073.7},{"text":"on","start":6074.18,"end":6074.5},{"text":"behalf","start":6074.5,"end":6074.78},{"text":"of","start":6074.78,"end":6074.9},{"text":"the","start":6074.9,"end":6075.06},{"text":"civil","start":6075.06,"end":6075.42},{"text":"society","start":6075.42,"end":6075.94},{"text":"organizations","start":6076.02,"end":6076.94},{"text":"present.","start":6076.94,"end":6077.22}]}]},{"sentences":[{"text":"We support strong dispute prevention tools that protect revenue, reduce uncertainty and lower compliancy costs.","start":6079.55,"end":6090.75,"topics":[],"words":[{"text":"We","start":6079.55,"end":6079.67},{"text":"support","start":6079.67,"end":6079.95},{"text":"strong","start":6080.99,"end":6081.39},{"text":"dispute","start":6081.39,"end":6082.03},{"text":"prevention","start":6082.67,"end":6083.23},{"text":"tools","start":6083.23,"end":6083.79},{"text":"that","start":6083.95,"end":6084.35},{"text":"protect","start":6086.35,"end":6086.79},{"text":"revenue,","start":6086.79,"end":6087.39},{"text":"reduce","start":6087.39,"end":6087.87},{"text":"uncertainty","start":6087.87,"end":6088.67},{"text":"and","start":6088.91,"end":6089.23},{"text":"lower","start":6089.23,"end":6089.59},{"text":"compliancy","start":6089.59,"end":6090.23},{"text":"costs.","start":6090.23,"end":6090.75}]},{"text":"We urge that dispute prevention must align with the Framework Convention's goal of establishing fair allocation of taxing rights and of an international tax system for sustainable development.","start":6091.07,"end":6103.15,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"We","start":6091.07,"end":6091.43},{"text":"urge","start":6091.43,"end":6091.83},{"text":"that","start":6091.83,"end":6092.11},{"text":"dispute","start":6092.11,"end":6092.67},{"text":"prevention","start":6092.67,"end":6093.39},{"text":"must","start":6093.39,"end":6093.71},{"text":"align","start":6093.71,"end":6094.149},{"text":"with","start":6094.149,"end":6094.35},{"text":"the","start":6094.35,"end":6094.469},{"text":"Framework","start":6094.469,"end":6094.83},{"text":"Convention's","start":6094.83,"end":6095.55},{"text":"goal","start":6095.55,"end":6095.91},{"text":"of","start":6095.91,"end":6096.11},{"text":"establishing","start":6096.11,"end":6096.83},{"text":"fair","start":6096.91,"end":6097.31},{"text":"allocation","start":6097.31,"end":6097.91},{"text":"of","start":6097.91,"end":6098.07},{"text":"taxing","start":6098.07,"end":6098.51},{"text":"rights","start":6098.51,"end":6098.83},{"text":"and","start":6099.55,"end":6099.95},{"text":"of","start":6100.19,"end":6100.55},{"text":"an","start":6100.55,"end":6100.83},{"text":"international","start":6100.83,"end":6101.15},{"text":"tax","start":6101.23,"end":6101.59},{"text":"system","start":6101.59,"end":6101.91},{"text":"for","start":6101.91,"end":6102.23},{"text":"sustainable","start":6102.23,"end":6102.83},{"text":"development.","start":6102.83,"end":6103.15}]},{"text":"APAs sit inside the transfer pricing model and assume that the lack of clarity in the rules can be solved through pre clearness of prices and profit margins.","start":6104.68,"end":6116.68,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"APAs","start":6104.68,"end":6105.32},{"text":"sit","start":6105.4,"end":6105.8},{"text":"inside","start":6105.8,"end":6106.28},{"text":"the","start":6106.68,"end":6106.96},{"text":"transfer","start":6106.96,"end":6107.44},{"text":"pricing","start":6107.44,"end":6107.96},{"text":"model","start":6108.6,"end":6109.16},{"text":"and","start":6109.24,"end":6109.64},{"text":"assume","start":6109.72,"end":6110.44},{"text":"that","start":6110.44,"end":6110.72},{"text":"the","start":6110.72,"end":6110.88},{"text":"lack","start":6110.88,"end":6111.12},{"text":"of","start":6111.12,"end":6111.28},{"text":"clarity","start":6111.28,"end":6111.68},{"text":"in","start":6111.68,"end":6111.92},{"text":"the","start":6111.92,"end":6112.2},{"text":"rules","start":6112.2,"end":6112.72},{"text":"can","start":6112.72,"end":6112.96},{"text":"be","start":6112.96,"end":6113.16},{"text":"solved","start":6113.16,"end":6113.52},{"text":"through","start":6113.52,"end":6113.84},{"text":"pre","start":6113.84,"end":6114.16},{"text":"clearness","start":6114.16,"end":6114.76},{"text":"of","start":6114.76,"end":6115},{"text":"prices","start":6115,"end":6115.48},{"text":"and","start":6115.48,"end":6115.76},{"text":"profit","start":6115.76,"end":6116.16},{"text":"margins.","start":6116.16,"end":6116.68}]},{"text":"This approach does not address the underlying problem.","start":6117.8,"end":6120.68,"topics":[],"words":[{"text":"This","start":6117.8,"end":6118.12},{"text":"approach","start":6118.12,"end":6118.44},{"text":"does","start":6118.44,"end":6118.76},{"text":"not","start":6118.76,"end":6119},{"text":"address","start":6119,"end":6119.32},{"text":"the","start":6119.639,"end":6119.88},{"text":"underlying","start":6119.88,"end":6120.36},{"text":"problem.","start":6120.36,"end":6120.68}]},{"text":"Multinational groups operate as integrated firms.","start":6121.24,"end":6124.12,"topics":[],"words":[{"text":"Multinational","start":6121.24,"end":6122.08},{"text":"groups","start":6122.08,"end":6122.48},{"text":"operate","start":6122.48,"end":6122.88},{"text":"as","start":6122.88,"end":6123.08},{"text":"integrated","start":6123.08,"end":6123.68},{"text":"firms.","start":6123.68,"end":6124.12}]}]},{"sentences":[{"text":"Internal pricing between related parties often lacks reliable comparables.","start":6124.68,"end":6129.86,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"Internal","start":6124.68,"end":6125.28},{"text":"pricing","start":6125.28,"end":6125.8},{"text":"between","start":6126.36,"end":6126.76},{"text":"related","start":6126.76,"end":6127.16},{"text":"parties","start":6127.24,"end":6127.72},{"text":"often","start":6127.8,"end":6128.12},{"text":"lacks","start":6128.12,"end":6128.64},{"text":"reliable","start":6128.64,"end":6129.2},{"text":"comparables.","start":6129.2,"end":6129.86}]},{"text":"When you base dispute prevention on transfer pricing, you base prevention on a method that remains fundamentally fraud and based on principles that do not reflect the current realities.","start":6131.13,"end":6143.21,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"When","start":6131.13,"end":6131.37},{"text":"you","start":6131.45,"end":6131.77},{"text":"base","start":6131.77,"end":6132.09},{"text":"dispute","start":6132.09,"end":6132.57},{"text":"prevention","start":6132.57,"end":6133.17},{"text":"on","start":6133.17,"end":6133.45},{"text":"transfer","start":6133.45,"end":6133.85},{"text":"pricing,","start":6133.85,"end":6134.41},{"text":"you","start":6134.89,"end":6135.21},{"text":"base","start":6135.21,"end":6135.61},{"text":"prevention","start":6136.09,"end":6136.65},{"text":"on","start":6136.65,"end":6136.85},{"text":"a","start":6136.85,"end":6137.01},{"text":"method","start":6137.01,"end":6137.29},{"text":"that","start":6137.29,"end":6137.41},{"text":"remains","start":6137.41,"end":6137.85},{"text":"fundamentally","start":6137.85,"end":6138.49},{"text":"fraud","start":6138.49,"end":6138.97},{"text":"and","start":6139.45,"end":6139.81},{"text":"based","start":6139.81,"end":6140.13},{"text":"on","start":6140.13,"end":6140.41},{"text":"principles","start":6140.41,"end":6140.93},{"text":"that","start":6140.93,"end":6141.09},{"text":"do","start":6141.09,"end":6141.25},{"text":"not","start":6141.25,"end":6141.41},{"text":"reflect","start":6141.41,"end":6141.93},{"text":"the","start":6142.01,"end":6142.29},{"text":"current","start":6142.29,"end":6142.53},{"text":"realities.","start":6142.53,"end":6143.21}]},{"text":"APAs also raise systematic transparency risks as they often rely on confidential assumptions about value creation functions and risks.","start":6143.77,"end":6153.21,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"APAs","start":6143.77,"end":6144.49},{"text":"also","start":6144.49,"end":6144.77},{"text":"raise","start":6144.77,"end":6145.21},{"text":"systematic","start":6145.29,"end":6145.969},{"text":"transparency","start":6145.969,"end":6146.65},{"text":"risks","start":6146.65,"end":6147.09},{"text":"as","start":6147.09,"end":6147.25},{"text":"they","start":6147.25,"end":6147.45},{"text":"often","start":6147.45,"end":6147.73},{"text":"rely","start":6147.73,"end":6148.05},{"text":"on","start":6148.05,"end":6148.21},{"text":"confidential","start":6148.21,"end":6148.81},{"text":"assumptions","start":6148.81,"end":6149.45},{"text":"about","start":6149.69,"end":6150.09},{"text":"value","start":6150.17,"end":6150.57},{"text":"creation","start":6150.57,"end":6151.37},{"text":"functions","start":6151.85,"end":6152.37},{"text":"and","start":6152.37,"end":6152.61},{"text":"risks.","start":6152.61,"end":6153.21}]},{"text":"Even with safeguards, the core designs remain negotiated, case and company specific and difficult to scrutinize by other affected jurisdictions.","start":6153.45,"end":6163.81,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."},{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."}],"words":[{"text":"Even","start":6153.45,"end":6153.85},{"text":"with","start":6153.85,"end":6154.13},{"text":"safeguards,","start":6154.13,"end":6154.81},{"text":"the","start":6154.89,"end":6155.21},{"text":"core","start":6155.21,"end":6155.53},{"text":"designs","start":6155.53,"end":6156.05},{"text":"remain","start":6156.05,"end":6156.49},{"text":"negotiated,","start":6156.89,"end":6157.69},{"text":"case","start":6158.85,"end":6159.01},{"text":"and","start":6159.01,"end":6159.21},{"text":"company","start":6159.21,"end":6159.49},{"text":"specific","start":6159.49,"end":6160.13},{"text":"and","start":6160.29,"end":6160.61},{"text":"difficult","start":6160.61,"end":6161.01},{"text":"to","start":6161.01,"end":6161.17},{"text":"scrutinize","start":6161.17,"end":6161.81},{"text":"by","start":6161.97,"end":6162.29},{"text":"other","start":6162.29,"end":6162.53},{"text":"affected","start":6162.53,"end":6162.97},{"text":"jurisdictions.","start":6162.97,"end":6163.81}]},{"text":"When a prevention tool runs mainly through confidential, limited party processes, affected source countries risk exclusion from decisions that shape their own tax base.","start":6164.53,"end":6177.41,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."},{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."}],"words":[{"text":"When","start":6164.53,"end":6164.85},{"text":"a","start":6164.85,"end":6165.09},{"text":"prevention","start":6165.09,"end":6165.57},{"text":"tool","start":6165.57,"end":6165.81},{"text":"runs","start":6165.81,"end":6166.21},{"text":"mainly","start":6166.21,"end":6166.53},{"text":"through","start":6166.53,"end":6166.85},{"text":"confidential,","start":6167.81,"end":6168.49},{"text":"limited","start":6168.49,"end":6169.01},{"text":"party","start":6169.81,"end":6170.21},{"text":"processes,","start":6170.29,"end":6171.01},{"text":"affected","start":6171.09,"end":6171.57},{"text":"source","start":6171.97,"end":6172.45},{"text":"countries","start":6172.45,"end":6172.77},{"text":"risk","start":6173.01,"end":6173.41},{"text":"exclusion","start":6173.49,"end":6174.29},{"text":"from","start":6174.29,"end":6174.61},{"text":"decisions","start":6174.77,"end":6175.37},{"text":"that","start":6175.37,"end":6175.57},{"text":"shape","start":6175.57,"end":6175.85},{"text":"their","start":6175.85,"end":6176.05},{"text":"own","start":6176.05,"end":6176.25},{"text":"tax","start":6176.25,"end":6176.53},{"text":"base.","start":6176.77,"end":6177.41}]}]},{"sentences":[{"text":"Effective prevention of disputes requires timely access to relevant data, including beneficial ownership effect information, country by country reporting and standardized reporting for cross border service payments.","start":6177.97,"end":6190.15,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"Effective","start":6177.97,"end":6178.57},{"text":"prevention","start":6178.57,"end":6179.05},{"text":"of","start":6179.05,"end":6179.21},{"text":"disputes","start":6179.21,"end":6179.81},{"text":"requires","start":6179.81,"end":6180.37},{"text":"timely","start":6180.37,"end":6180.81},{"text":"access","start":6180.81,"end":6181.01},{"text":"to","start":6181.01,"end":6181.21},{"text":"relevant","start":6181.21,"end":6181.61},{"text":"data,","start":6181.61,"end":6181.97},{"text":"including","start":6182.37,"end":6182.77},{"text":"beneficial","start":6182.85,"end":6183.45},{"text":"ownership","start":6183.45,"end":6183.77},{"text":"effect","start":6183.77,"end":6183.92},{"text":"information,","start":6184.07,"end":6184.31},{"text":"country","start":6184.55,"end":6184.95},{"text":"by","start":6184.95,"end":6185.27},{"text":"country","start":6185.27,"end":6185.59},{"text":"reporting","start":6185.59,"end":6186.31},{"text":"and","start":6186.55,"end":6186.87},{"text":"standardized","start":6186.87,"end":6187.51},{"text":"reporting","start":6187.51,"end":6187.99},{"text":"for","start":6187.99,"end":6188.23},{"text":"cross","start":6188.23,"end":6188.55},{"text":"border","start":6188.55,"end":6188.95},{"text":"service","start":6189.19,"end":6189.59},{"text":"payments.","start":6189.59,"end":6190.15}]},{"text":"If parties cannot access consistent information quickly, disputes escalate and the prevention tool becomes just a process without results.","start":6190.63,"end":6199.51,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"If","start":6190.63,"end":6190.95},{"text":"parties","start":6190.95,"end":6191.35},{"text":"cannot","start":6191.35,"end":6191.71},{"text":"access","start":6191.71,"end":6191.99},{"text":"consistent","start":6192.07,"end":6192.71},{"text":"information","start":6192.71,"end":6193.03},{"text":"quickly,","start":6193.19,"end":6193.83},{"text":"disputes","start":6193.99,"end":6194.71},{"text":"escalate","start":6194.87,"end":6195.67},{"text":"and","start":6195.99,"end":6196.27},{"text":"the","start":6196.27,"end":6196.43},{"text":"prevention","start":6196.43,"end":6196.91},{"text":"tool","start":6196.91,"end":6197.19},{"text":"becomes","start":6197.19,"end":6197.91},{"text":"just","start":6197.91,"end":6198.23},{"text":"a","start":6198.23,"end":6198.43},{"text":"process","start":6198.43,"end":6198.71},{"text":"without","start":6198.79,"end":6199.15},{"text":"results.","start":6199.15,"end":6199.51}]},{"text":"A prevention system anchored in transfer pricing will reproduce the same disputes that we seek to prevent today.","start":6200.47,"end":6206.23,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"A","start":6200.47,"end":6200.79},{"text":"prevention","start":6200.79,"end":6201.27},{"text":"system","start":6201.27,"end":6201.59},{"text":"anchored","start":6201.59,"end":6202.07},{"text":"in","start":6202.07,"end":6202.27},{"text":"transfer","start":6202.27,"end":6202.71},{"text":"pricing","start":6202.71,"end":6203.07},{"text":"will","start":6203.07,"end":6203.23},{"text":"reproduce","start":6203.23,"end":6203.91},{"text":"the","start":6203.91,"end":6204.23},{"text":"same","start":6204.23,"end":6204.47},{"text":"disputes","start":6204.47,"end":6204.91},{"text":"that","start":6204.91,"end":6205.07},{"text":"we","start":6205.07,"end":6205.23},{"text":"seek","start":6205.23,"end":6205.43},{"text":"to","start":6205.43,"end":6205.55},{"text":"prevent","start":6205.55,"end":6205.87},{"text":"today.","start":6205.87,"end":6206.23}]},{"text":"For that reason, Protocol 2 should not rely on advanced pricing arrangements as a core prevention mechanism.","start":6206.55,"end":6213.09,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"For","start":6206.55,"end":6206.83},{"text":"that","start":6206.83,"end":6207.03},{"text":"reason,","start":6207.03,"end":6207.35},{"text":"Protocol","start":6207.35,"end":6207.91},{"text":"2","start":6207.91,"end":6208.15},{"text":"should","start":6208.15,"end":6208.35},{"text":"not","start":6208.35,"end":6208.51},{"text":"rely","start":6208.51,"end":6208.95},{"text":"on","start":6209.03,"end":6209.35},{"text":"advanced","start":6209.35,"end":6209.9},{"text":"pricing","start":6210.45,"end":6210.85},{"text":"arrangements","start":6210.85,"end":6211.41},{"text":"as","start":6211.41,"end":6211.61},{"text":"a","start":6211.61,"end":6211.73},{"text":"core","start":6211.73,"end":6212.01},{"text":"prevention","start":6212.01,"end":6212.49},{"text":"mechanism.","start":6212.49,"end":6213.09}]},{"text":"Thank you.","start":6214.05,"end":6214.69,"topics":[],"words":[{"text":"Thank","start":6214.05,"end":6214.41},{"text":"you.","start":6214.41,"end":6214.69}]}]}],"speaker":{"name":"Isa Alan Muranja","affiliation":"Youth for Tax Justice Network","affiliation_full":"Youth for Tax Justice Network","group":null,"function":"Stakeholder"}},{"statement_number":43,"paragraphs":[{"sentences":[{"text":"Thank you.","start":6216.69,"end":6217.41,"topics":[],"words":[{"text":"Thank","start":6216.69,"end":6217.09},{"text":"you.","start":6217.09,"end":6217.41}]},{"text":"And we now have a stakeholder two which is Nova Tax Research Lab.","start":6219.25,"end":6228.13,"topics":[],"words":[{"text":"And","start":6219.25,"end":6219.65},{"text":"we","start":6220.77,"end":6221.09},{"text":"now","start":6221.09,"end":6221.37},{"text":"have","start":6221.37,"end":6221.65},{"text":"a","start":6221.65,"end":6221.97},{"text":"stakeholder","start":6222.21,"end":6223.17},{"text":"two","start":6224.61,"end":6225.01},{"text":"which","start":6225.01,"end":6225.29},{"text":"is","start":6225.29,"end":6225.49},{"text":"Nova","start":6225.49,"end":6226.129},{"text":"Tax","start":6226.69,"end":6227.09},{"text":"Research","start":6227.17,"end":6227.57},{"text":"Lab.","start":6227.73,"end":6228.13}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":44,"paragraphs":[{"sentences":[{"text":"Thanks colleague Mariana Pasos Beraud on behalf of Nature Novotax Research Lab.","start":6231.33,"end":6236.94,"topics":[],"words":[{"text":"Thanks","start":6231.33,"end":6231.77},{"text":"colleague","start":6231.77,"end":6232.29},{"text":"Mariana","start":6232.53,"end":6233.41},{"text":"Pasos","start":6233.41,"end":6234.09},{"text":"Beraud","start":6234.09,"end":6234.65},{"text":"on","start":6234.65,"end":6234.89},{"text":"behalf","start":6234.89,"end":6235.17},{"text":"of","start":6235.17,"end":6235.33},{"text":"Nature","start":6235.33,"end":6235.43},{"text":"Novotax","start":6235.5,"end":6236.06},{"text":"Research","start":6236.06,"end":6236.38},{"text":"Lab.","start":6236.54,"end":6236.94}]},{"text":"Regarding question F, we believe it is both appropriate and necessary for the Protocol 2 to include an expressive provision emphasize the Framework Convention commitment with capacity building as a key element for the effective implementation of dispute prevention mechanism.","start":6237.34,"end":6261.42,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Regarding","start":6237.34,"end":6237.98},{"text":"question","start":6237.98,"end":6238.38},{"text":"F,","start":6238.78,"end":6239.18},{"text":"we","start":6239.42,"end":6239.78},{"text":"believe","start":6239.78,"end":6240.14},{"text":"it","start":6240.46,"end":6240.78},{"text":"is","start":6240.78,"end":6241.1},{"text":"both","start":6241.18,"end":6241.58},{"text":"appropriate","start":6241.74,"end":6242.46},{"text":"and","start":6242.54,"end":6242.94},{"text":"necessary","start":6242.94,"end":6243.7},{"text":"for","start":6243.7,"end":6243.94},{"text":"the","start":6243.94,"end":6244.14},{"text":"Protocol","start":6244.14,"end":6244.66},{"text":"2","start":6244.66,"end":6245.02},{"text":"to","start":6245.34,"end":6245.66},{"text":"include","start":6245.66,"end":6245.98},{"text":"an","start":6245.98,"end":6246.38},{"text":"expressive","start":6246.78,"end":6247.74},{"text":"provision","start":6248.22,"end":6248.78},{"text":"emphasize","start":6248.86,"end":6249.66},{"text":"the","start":6249.66,"end":6250.06},{"text":"Framework","start":6250.06,"end":6250.7},{"text":"Convention","start":6250.7,"end":6251.339},{"text":"commitment","start":6251.339,"end":6252.02},{"text":"with","start":6252.02,"end":6252.38},{"text":"capacity","start":6252.38,"end":6253.06},{"text":"building","start":6253.06,"end":6253.42},{"text":"as","start":6253.58,"end":6253.9},{"text":"a","start":6253.9,"end":6254.14},{"text":"key","start":6254.14,"end":6254.38},{"text":"element","start":6254.38,"end":6254.86},{"text":"for","start":6254.86,"end":6255.26},{"text":"the","start":6256.14,"end":6256.46},{"text":"effective","start":6256.46,"end":6257.26},{"text":"implementation","start":6257.58,"end":6258.54},{"text":"of","start":6258.62,"end":6259.02},{"text":"dispute","start":6259.42,"end":6260.1},{"text":"prevention","start":6260.1,"end":6260.78},{"text":"mechanism.","start":6260.78,"end":6261.42}]},{"text":"Tools such as apa, advanced tax rulings and comparative compliance are technically demanding.","start":6261.97,"end":6271.25,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."},{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."},{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."}],"words":[{"text":"Tools","start":6261.97,"end":6262.45},{"text":"such","start":6262.61,"end":6262.97},{"text":"as","start":6262.97,"end":6263.33},{"text":"apa,","start":6263.33,"end":6264.21},{"text":"advanced","start":6265.09,"end":6265.73},{"text":"tax","start":6265.73,"end":6266.05},{"text":"rulings","start":6266.05,"end":6266.57},{"text":"and","start":6266.57,"end":6266.93},{"text":"comparative","start":6266.93,"end":6267.73},{"text":"compliance","start":6267.97,"end":6268.69},{"text":"are","start":6268.77,"end":6269.13},{"text":"technically","start":6269.13,"end":6269.81},{"text":"demanding.","start":6270.45,"end":6271.25}]},{"text":"Their effectiveness depends on administrative expertise accessed to reliable information, institutional coordination, adequate digital and human sources.","start":6271.73,"end":6287.78,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Their","start":6271.73,"end":6272.09},{"text":"effectiveness","start":6272.09,"end":6273.09},{"text":"depends","start":6273.17,"end":6274.01},{"text":"on","start":6274.01,"end":6274.29},{"text":"administrative","start":6274.29,"end":6275.41},{"text":"expertise","start":6275.49,"end":6276.37},{"text":"accessed","start":6276.77,"end":6277.489},{"text":"to","start":6277.489,"end":6277.81},{"text":"reliable","start":6278.61,"end":6279.33},{"text":"information,","start":6279.73,"end":6280.13},{"text":"institutional","start":6281.57,"end":6282.53},{"text":"coordination,","start":6282.85,"end":6283.49},{"text":"adequate","start":6284.21,"end":6284.93},{"text":"digital","start":6285.49,"end":6285.89},{"text":"and","start":6286.13,"end":6286.53},{"text":"human","start":6286.77,"end":6287.17},{"text":"sources.","start":6287.25,"end":6287.78}]},{"text":"Without sufficient capacity, this mechanism risk to remain formal commitments rather than practical solutions.","start":6288.41,"end":6300.17,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Without","start":6288.41,"end":6288.65},{"text":"sufficient","start":6290.65,"end":6291.45},{"text":"capacity,","start":6291.53,"end":6292.25},{"text":"this","start":6292.49,"end":6292.85},{"text":"mechanism","start":6292.85,"end":6293.53},{"text":"risk","start":6294.25,"end":6294.65},{"text":"to","start":6294.89,"end":6295.21},{"text":"remain","start":6295.21,"end":6295.77},{"text":"formal","start":6296.09,"end":6296.77},{"text":"commitments","start":6296.77,"end":6297.45},{"text":"rather","start":6298.01,"end":6298.49},{"text":"than","start":6298.49,"end":6298.89},{"text":"practical","start":6298.97,"end":6299.61},{"text":"solutions.","start":6299.61,"end":6300.17}]}]},{"sentences":[{"text":"At the same time, capacity must be supplementary by common standards.","start":6300.81,"end":6307.85,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"At","start":6300.81,"end":6301.13},{"text":"the","start":6301.13,"end":6301.37},{"text":"same","start":6301.37,"end":6301.69},{"text":"time,","start":6301.69,"end":6302.09},{"text":"capacity","start":6302.97,"end":6303.69},{"text":"must","start":6303.77,"end":6304.169},{"text":"be","start":6304.17,"end":6304.57},{"text":"supplementary","start":6304.65,"end":6305.69},{"text":"by","start":6306.09,"end":6306.45},{"text":"common","start":6306.45,"end":6307.05},{"text":"standards.","start":6307.05,"end":6307.85}]},{"text":"In particular APA and tax rulings process must be grounded in transparency.","start":6308.33,"end":6315.85,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."},{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."}],"words":[{"text":"In","start":6308.33,"end":6308.65},{"text":"particular","start":6308.65,"end":6308.97},{"text":"APA","start":6309.53,"end":6310.25},{"text":"and","start":6310.25,"end":6310.57},{"text":"tax","start":6310.57,"end":6310.89},{"text":"rulings","start":6310.97,"end":6311.53},{"text":"process","start":6311.69,"end":6312.09},{"text":"must","start":6312.65,"end":6313.01},{"text":"be","start":6313.01,"end":6313.37},{"text":"grounded","start":6313.37,"end":6314.09},{"text":"in","start":6314.41,"end":6314.65},{"text":"transparency.","start":6314.97,"end":6315.85}]},{"text":"No discrimination and equality procedures should be clearly determined, accessible to the public and applied taking account taxpayer.","start":6316.41,"end":6330.89,"topics":[],"words":[{"text":"No","start":6316.41,"end":6316.77},{"text":"discrimination","start":6316.77,"end":6317.61},{"text":"and","start":6318.01,"end":6318.33},{"text":"equality","start":6318.33,"end":6319.05},{"text":"procedures","start":6319.37,"end":6320.09},{"text":"should","start":6320.25,"end":6320.65},{"text":"be","start":6320.65,"end":6321.05},{"text":"clearly","start":6321.05,"end":6321.77},{"text":"determined,","start":6322.17,"end":6323.13},{"text":"accessible","start":6324.49,"end":6325.29},{"text":"to","start":6325.61,"end":6325.93},{"text":"the","start":6325.93,"end":6326.17},{"text":"public","start":6326.17,"end":6326.49},{"text":"and","start":6326.73,"end":6327.13},{"text":"applied","start":6327.21,"end":6327.85},{"text":"taking","start":6328.09,"end":6328.49},{"text":"account","start":6328.73,"end":6329.13},{"text":"taxpayer.","start":6329.85,"end":6330.89}]},{"text":"In similar situations, legal certainty can be only achieved when rules are predictable, acceptable, objective and respectable of taxpayers rights.","start":6330.89,"end":6347.03,"topics":[],"words":[{"text":"In","start":6330.89,"end":6331.29},{"text":"similar","start":6331.77,"end":6332.17},{"text":"situations,","start":6332.49,"end":6333.45},{"text":"legal","start":6334.25,"end":6334.77},{"text":"certainty","start":6334.77,"end":6335.57},{"text":"can","start":6335.57,"end":6335.93},{"text":"be","start":6335.93,"end":6336.33},{"text":"only","start":6336.41,"end":6336.77},{"text":"achieved","start":6336.77,"end":6337.37},{"text":"when","start":6338.01,"end":6338.41},{"text":"rules","start":6338.41,"end":6338.97},{"text":"are","start":6339.05,"end":6339.37},{"text":"predictable,","start":6339.37,"end":6339.92},{"text":"acceptable,","start":6339.99,"end":6340.39},{"text":"objective","start":6340.95,"end":6341.83},{"text":"and","start":6341.99,"end":6342.39},{"text":"respectable","start":6342.63,"end":6343.67},{"text":"of","start":6345.03,"end":6345.43},{"text":"taxpayers","start":6345.59,"end":6346.55},{"text":"rights.","start":6346.63,"end":6347.03}]},{"text":"Capacity building and common principles must therefore go hand in hand.","start":6347.59,"end":6354.23,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Capacity","start":6347.59,"end":6348.39},{"text":"building","start":6348.39,"end":6348.79},{"text":"and","start":6348.95,"end":6349.31},{"text":"common","start":6349.31,"end":6349.87},{"text":"principles","start":6349.87,"end":6350.55},{"text":"must","start":6350.79,"end":6351.19},{"text":"therefore","start":6351.19,"end":6351.83},{"text":"go","start":6351.99,"end":6352.39},{"text":"hand","start":6352.95,"end":6353.35},{"text":"in","start":6353.51,"end":6353.87},{"text":"hand.","start":6353.87,"end":6354.23}]}]},{"sentences":[{"text":"Administrative capacities, widely straighting transparency and equal treatment will ensure that dispute prevention mechanisms are not only technically available, but fair, creditable and effective in practices.","start":6355.91,"end":6379.42,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Administrative","start":6355.91,"end":6357.03},{"text":"capacities,","start":6357.11,"end":6357.83},{"text":"widely","start":6358.55,"end":6359.27},{"text":"straighting","start":6361.27,"end":6361.99},{"text":"transparency","start":6362.63,"end":6363.43},{"text":"and","start":6363.99,"end":6364.39},{"text":"equal","start":6364.71,"end":6365.35},{"text":"treatment","start":6365.35,"end":6365.99},{"text":"will","start":6366.54,"end":6366.78},{"text":"ensure","start":6367.1,"end":6367.5},{"text":"that","start":6367.82,"end":6368.22},{"text":"dispute","start":6368.3,"end":6369.02},{"text":"prevention","start":6369.02,"end":6369.74},{"text":"mechanisms","start":6369.74,"end":6370.62},{"text":"are","start":6370.7,"end":6371.1},{"text":"not","start":6371.1,"end":6371.5},{"text":"only","start":6371.9,"end":6372.3},{"text":"technically","start":6372.46,"end":6373.18},{"text":"available,","start":6373.42,"end":6373.82},{"text":"but","start":6374.62,"end":6375.02},{"text":"fair,","start":6375.18,"end":6375.58},{"text":"creditable","start":6375.9,"end":6376.78},{"text":"and","start":6376.78,"end":6377.18},{"text":"effective","start":6377.5,"end":6378.3},{"text":"in","start":6378.46,"end":6378.78},{"text":"practices.","start":6378.78,"end":6379.42}]},{"text":"If dispute prevention is to improve legal certainty and reduce cross border conflicts, both extruto support and principles designable must be effective and reflectable in protocol too.","start":6379.98,"end":6400.88,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"If","start":6379.98,"end":6380.38},{"text":"dispute","start":6380.46,"end":6381.18},{"text":"prevention","start":6381.18,"end":6381.98},{"text":"is","start":6382.299,"end":6382.66},{"text":"to","start":6382.66,"end":6383.02},{"text":"improve","start":6383.02,"end":6383.42},{"text":"legal","start":6383.74,"end":6384.26},{"text":"certainty","start":6384.26,"end":6385.02},{"text":"and","start":6385.18,"end":6385.58},{"text":"reduce","start":6385.74,"end":6386.38},{"text":"cross","start":6386.46,"end":6386.9},{"text":"border","start":6386.9,"end":6387.42},{"text":"conflicts,","start":6387.58,"end":6388.3},{"text":"both","start":6388.78,"end":6389.18},{"text":"extruto","start":6389.5,"end":6390.46},{"text":"support","start":6391.1,"end":6391.5},{"text":"and","start":6392.32,"end":6392.52},{"text":"principles","start":6392.52,"end":6393.28},{"text":"designable","start":6393.52,"end":6394.4},{"text":"must","start":6394.96,"end":6395.36},{"text":"be","start":6395.44,"end":6395.84},{"text":"effective","start":6396.16,"end":6397.04},{"text":"and","start":6398,"end":6398.4},{"text":"reflectable","start":6398.56,"end":6399.52},{"text":"in","start":6399.52,"end":6399.88},{"text":"protocol","start":6399.88,"end":6400.56},{"text":"too.","start":6400.56,"end":6400.88}]},{"text":"Thank you.","start":6401.04,"end":6401.68,"topics":[],"words":[{"text":"Thank","start":6401.04,"end":6401.4},{"text":"you.","start":6401.4,"end":6401.68}]}]}],"speaker":{"name":"Mariana Pasos Beraud","affiliation":"Nova Tax Research Lab","affiliation_full":"Nova Tax Research Lab","group":null,"function":"Stakeholder"}},{"statement_number":45,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":6403.92,"end":6405.04,"topics":[],"words":[{"text":"Thank","start":6403.92,"end":6404.28},{"text":"you","start":6404.28,"end":6404.44},{"text":"very","start":6404.44,"end":6404.68},{"text":"much.","start":6404.68,"end":6405.04}]},{"text":"And we now move on to Children and Youth International.","start":6406.32,"end":6410.16,"topics":[],"words":[{"text":"And","start":6406.32,"end":6406.72},{"text":"we","start":6406.8,"end":6407.08},{"text":"now","start":6407.08,"end":6407.28},{"text":"move","start":6407.28,"end":6407.48},{"text":"on","start":6407.48,"end":6407.68},{"text":"to","start":6407.68,"end":6408},{"text":"Children","start":6408.72,"end":6409.12},{"text":"and","start":6409.12,"end":6409.4},{"text":"Youth","start":6409.4,"end":6409.76},{"text":"International.","start":6409.76,"end":6410.16}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":46,"paragraphs":[{"sentences":[{"text":"Thank you.","start":6415.92,"end":6416.56,"topics":[],"words":[{"text":"Thank","start":6415.92,"end":6416.28},{"text":"you.","start":6416.28,"end":6416.56}]},{"text":"Good morning.","start":6416.64,"end":6417.16,"topics":[],"words":[{"text":"Good","start":6416.64,"end":6416.92},{"text":"morning.","start":6416.92,"end":6417.16}]},{"text":"My name is Jordan Mulamid.","start":6417.16,"end":6418.56,"topics":[],"words":[{"text":"My","start":6417.16,"end":6417.36},{"text":"name","start":6417.36,"end":6417.48},{"text":"is","start":6417.48,"end":6417.64},{"text":"Jordan","start":6417.64,"end":6418},{"text":"Mulamid.","start":6418,"end":6418.56}]},{"text":"I'm a student at Northeastern University and I speak on behalf of University, the Children Youth International and the Financing for Development Children and Youth constituency of the major group Free Children and Youth.","start":6418.56,"end":6427.34,"topics":[],"words":[{"text":"I'm","start":6418.56,"end":6418.8},{"text":"a","start":6418.8,"end":6418.88},{"text":"student","start":6418.88,"end":6419.04},{"text":"at","start":6419.04,"end":6419.16},{"text":"Northeastern","start":6419.16,"end":6419.64},{"text":"University","start":6419.64,"end":6419.92},{"text":"and","start":6420.08,"end":6420.36},{"text":"I","start":6420.36,"end":6420.48},{"text":"speak","start":6420.48,"end":6420.68},{"text":"on","start":6420.68,"end":6420.8},{"text":"behalf","start":6420.8,"end":6421},{"text":"of","start":6421,"end":6421.113},{"text":"University,","start":6421.113,"end":6421.151},{"text":"the","start":6421.151,"end":6421.19},{"text":"Children","start":6421.34,"end":6421.58},{"text":"Youth","start":6421.58,"end":6421.94},{"text":"International","start":6421.94,"end":6422.22},{"text":"and","start":6422.62,"end":6422.9},{"text":"the","start":6422.9,"end":6423.06},{"text":"Financing","start":6423.06,"end":6423.46},{"text":"for","start":6423.46,"end":6423.62},{"text":"Development","start":6423.62,"end":6423.9},{"text":"Children","start":6423.98,"end":6424.34},{"text":"and","start":6424.34,"end":6424.54},{"text":"Youth","start":6424.54,"end":6424.78},{"text":"constituency","start":6424.78,"end":6425.46},{"text":"of","start":6425.46,"end":6425.58},{"text":"the","start":6425.58,"end":6425.7},{"text":"major","start":6425.7,"end":6425.9},{"text":"group","start":6425.9,"end":6426.18},{"text":"Free","start":6426.18,"end":6426.46},{"text":"Children","start":6426.46,"end":6426.74},{"text":"and","start":6426.74,"end":6426.98},{"text":"Youth.","start":6426.98,"end":6427.34}]},{"text":"We therefore welcome the CO lead's emphasis on prevention as a priority and on optionality as a core Design feature of Protocol 2.","start":6427.5,"end":6433.9,"topics":[],"words":[{"text":"We","start":6427.5,"end":6427.78},{"text":"therefore","start":6427.78,"end":6428.1},{"text":"welcome","start":6428.1,"end":6428.38},{"text":"the","start":6428.38,"end":6428.5},{"text":"CO","start":6428.5,"end":6428.7},{"text":"lead's","start":6428.7,"end":6429.02},{"text":"emphasis","start":6429.02,"end":6429.46},{"text":"on","start":6429.46,"end":6429.62},{"text":"prevention","start":6429.62,"end":6430.02},{"text":"as","start":6430.02,"end":6430.18},{"text":"a","start":6430.18,"end":6430.34},{"text":"priority","start":6430.34,"end":6430.78},{"text":"and","start":6430.78,"end":6430.98},{"text":"on","start":6430.98,"end":6431.18},{"text":"optionality","start":6431.18,"end":6431.78},{"text":"as","start":6431.78,"end":6431.94},{"text":"a","start":6431.94,"end":6432.06},{"text":"core","start":6432.06,"end":6432.26},{"text":"Design","start":6432.26,"end":6432.54},{"text":"feature","start":6432.54,"end":6432.9},{"text":"of","start":6432.9,"end":6433.06},{"text":"Protocol","start":6433.06,"end":6433.58},{"text":"2.","start":6433.58,"end":6433.9}]}]},{"sentences":[{"text":"The proposed menu based approach, combined with the identification of a limited set of core mechanisms, reflects an important balance between inclusiveness and coherence.","start":6434.14,"end":6442.38,"topics":[],"words":[{"text":"The","start":6434.14,"end":6434.42},{"text":"proposed","start":6434.42,"end":6434.82},{"text":"menu","start":6434.82,"end":6435.14},{"text":"based","start":6435.14,"end":6435.38},{"text":"approach,","start":6435.38,"end":6435.74},{"text":"combined","start":6435.82,"end":6436.26},{"text":"with","start":6436.26,"end":6436.38},{"text":"the","start":6436.38,"end":6436.5},{"text":"identification","start":6436.5,"end":6437.18},{"text":"of","start":6437.18,"end":6437.459},{"text":"a","start":6437.459,"end":6437.58},{"text":"limited","start":6437.58,"end":6437.9},{"text":"set","start":6437.9,"end":6438.1},{"text":"of","start":6438.1,"end":6438.26},{"text":"core","start":6438.26,"end":6438.58},{"text":"mechanisms,","start":6438.58,"end":6439.3},{"text":"reflects","start":6439.3,"end":6439.82},{"text":"an","start":6439.82,"end":6439.94},{"text":"important","start":6439.94,"end":6440.22},{"text":"balance","start":6440.22,"end":6440.62},{"text":"between","start":6440.62,"end":6440.86},{"text":"inclusiveness","start":6440.86,"end":6441.5},{"text":"and","start":6441.5,"end":6441.74},{"text":"coherence.","start":6441.74,"end":6442.38}]},{"text":"But we also stress that any core mechanisms must be equitable, accessible and realistic to implement, particularly for countries with constrained administrative and technical resources.","start":6442.62,"end":6451.86,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"But","start":6442.62,"end":6442.9},{"text":"we","start":6442.9,"end":6443.06},{"text":"also","start":6443.06,"end":6443.26},{"text":"stress","start":6443.26,"end":6443.66},{"text":"that","start":6443.66,"end":6443.82},{"text":"any","start":6443.82,"end":6443.98},{"text":"core","start":6443.98,"end":6444.26},{"text":"mechanisms","start":6444.26,"end":6444.82},{"text":"must","start":6444.82,"end":6444.94},{"text":"be","start":6444.94,"end":6445.1},{"text":"equitable,","start":6445.1,"end":6445.74},{"text":"accessible","start":6445.82,"end":6446.46},{"text":"and","start":6446.46,"end":6446.75},{"text":"realistic","start":6446.9,"end":6447.34},{"text":"to","start":6447.34,"end":6447.5},{"text":"implement,","start":6447.5,"end":6447.94},{"text":"particularly","start":6448.18,"end":6448.86},{"text":"for","start":6448.86,"end":6449.02},{"text":"countries","start":6449.02,"end":6449.26},{"text":"with","start":6449.26,"end":6449.54},{"text":"constrained","start":6449.54,"end":6449.98},{"text":"administrative","start":6449.98,"end":6450.66},{"text":"and","start":6450.66,"end":6450.86},{"text":"technical","start":6450.86,"end":6451.26},{"text":"resources.","start":6451.26,"end":6451.86}]},{"text":"Mechanisms that are overly complex or resource intensive intensive risk widening Rather than closing existing gaps in tax certainty and dispute resolution capacity.","start":6452.34,"end":6461.54,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Mechanisms","start":6452.34,"end":6453.02},{"text":"that","start":6453.02,"end":6453.14},{"text":"are","start":6453.14,"end":6453.26},{"text":"overly","start":6453.26,"end":6453.66},{"text":"complex","start":6453.66,"end":6454.02},{"text":"or","start":6454.02,"end":6454.22},{"text":"resource","start":6454.22,"end":6454.62},{"text":"intensive","start":6454.62,"end":6455.14},{"text":"intensive","start":6455.22,"end":6455.78},{"text":"risk","start":6455.94,"end":6456.3},{"text":"widening","start":6456.3,"end":6456.9},{"text":"Rather","start":6456.9,"end":6457.22},{"text":"than","start":6457.22,"end":6457.38},{"text":"closing","start":6457.38,"end":6457.86},{"text":"existing","start":6458.02,"end":6458.62},{"text":"gaps","start":6458.62,"end":6458.9},{"text":"in","start":6458.9,"end":6459.1},{"text":"tax","start":6459.1,"end":6459.34},{"text":"certainty","start":6459.34,"end":6459.86},{"text":"and","start":6459.86,"end":6460.06},{"text":"dispute","start":6460.06,"end":6460.46},{"text":"resolution","start":6460.46,"end":6460.94},{"text":"capacity.","start":6460.94,"end":6461.54}]},{"text":"We strongly support the focus on strengthening dispute prevention tools including advanced pricing arrangements, advanced rulings, cooperative compliance and joint or simultaneous audits.","start":6462.02,"end":6471.94,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."},{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."},{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."}],"words":[{"text":"We","start":6462.02,"end":6462.3},{"text":"strongly","start":6462.3,"end":6462.66},{"text":"support","start":6462.66,"end":6462.939},{"text":"the","start":6462.939,"end":6463.18},{"text":"focus","start":6463.18,"end":6463.38},{"text":"on","start":6463.38,"end":6463.58},{"text":"strengthening","start":6463.58,"end":6464.02},{"text":"dispute","start":6464.02,"end":6464.38},{"text":"prevention","start":6464.38,"end":6464.82},{"text":"tools","start":6464.82,"end":6465.3},{"text":"including","start":6465.3,"end":6465.7},{"text":"advanced","start":6465.86,"end":6466.46},{"text":"pricing","start":6466.46,"end":6466.78},{"text":"arrangements,","start":6466.78,"end":6467.38},{"text":"advanced","start":6467.54,"end":6468.14},{"text":"rulings,","start":6468.14,"end":6468.58},{"text":"cooperative","start":6468.74,"end":6469.42},{"text":"compliance","start":6469.42,"end":6469.98},{"text":"and","start":6469.98,"end":6470.22},{"text":"joint","start":6470.22,"end":6470.5},{"text":"or","start":6470.5,"end":6470.74},{"text":"simultaneous","start":6470.74,"end":6471.46},{"text":"audits.","start":6471.46,"end":6471.94}]},{"text":"Preventing disputes before they arise is especially important for protecting resolution processes.","start":6472.43,"end":6477.31,"topics":[],"words":[{"text":"Preventing","start":6472.43,"end":6472.79},{"text":"disputes","start":6472.79,"end":6473.27},{"text":"before","start":6473.27,"end":6473.55},{"text":"they","start":6473.55,"end":6473.75},{"text":"arise","start":6473.75,"end":6474.11},{"text":"is","start":6474.11,"end":6474.35},{"text":"especially","start":6474.35,"end":6474.67},{"text":"important","start":6474.75,"end":6475.15},{"text":"for","start":6475.23,"end":6475.55},{"text":"protecting","start":6475.55,"end":6476.03},{"text":"resolution","start":6476.03,"end":6476.63},{"text":"processes.","start":6476.63,"end":6477.31}]}]},{"sentences":[{"text":"However, prevention cannot succeed without sustained investment in capacity building, technical assistance and digital infrastructure, areas where the UN system could play a uniquely supportive role.","start":6477.71,"end":6487.63,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"However,","start":6477.71,"end":6478.11},{"text":"prevention","start":6478.27,"end":6478.87},{"text":"cannot","start":6478.87,"end":6479.19},{"text":"succeed","start":6479.19,"end":6479.59},{"text":"without","start":6479.59,"end":6479.83},{"text":"sustained","start":6479.83,"end":6480.31},{"text":"investment","start":6480.31,"end":6480.67},{"text":"in","start":6480.67,"end":6480.95},{"text":"capacity","start":6480.95,"end":6481.47},{"text":"building,","start":6481.47,"end":6481.79},{"text":"technical","start":6481.95,"end":6482.43},{"text":"assistance","start":6482.43,"end":6482.95},{"text":"and","start":6482.95,"end":6483.15},{"text":"digital","start":6483.15,"end":6483.47},{"text":"infrastructure,","start":6483.47,"end":6484.35},{"text":"areas","start":6484.59,"end":6484.95},{"text":"where","start":6484.95,"end":6485.19},{"text":"the","start":6485.19,"end":6485.35},{"text":"UN","start":6485.35,"end":6485.63},{"text":"system","start":6485.63,"end":6485.95},{"text":"could","start":6485.95,"end":6486.15},{"text":"play","start":6486.15,"end":6486.31},{"text":"a","start":6486.31,"end":6486.43},{"text":"uniquely","start":6486.43,"end":6486.87},{"text":"supportive","start":6486.87,"end":6487.31},{"text":"role.","start":6487.31,"end":6487.63}]},{"text":"On dispute resolution.","start":6487.95,"end":6489.23,"topics":[],"words":[{"text":"On","start":6487.95,"end":6488.269},{"text":"dispute","start":6488.269,"end":6488.71},{"text":"resolution.","start":6488.71,"end":6489.23}]},{"text":"We welcome the reinforcement of the mutual agreement procedure as a central government to government mechanism.","start":6489.23,"end":6494.11,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"We","start":6489.23,"end":6489.51},{"text":"welcome","start":6489.51,"end":6489.79},{"text":"the","start":6489.79,"end":6489.91},{"text":"reinforcement","start":6489.91,"end":6490.55},{"text":"of","start":6490.55,"end":6490.67},{"text":"the","start":6490.67,"end":6490.79},{"text":"mutual","start":6490.79,"end":6491.11},{"text":"agreement","start":6491.11,"end":6491.55},{"text":"procedure","start":6491.55,"end":6491.99},{"text":"as","start":6491.99,"end":6492.15},{"text":"a","start":6492.15,"end":6492.31},{"text":"central","start":6492.31,"end":6492.55},{"text":"government","start":6492.55,"end":6492.91},{"text":"to","start":6492.91,"end":6493.19},{"text":"government","start":6493.19,"end":6493.47},{"text":"mechanism.","start":6493.47,"end":6494.11}]},{"text":"Improving access, transparency and timeliness is essential, particularly in transfer pricing.","start":6494.43,"end":6499.72,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"Improving","start":6494.43,"end":6494.95},{"text":"access,","start":6494.95,"end":6495.31},{"text":"transparency","start":6495.39,"end":6496.19},{"text":"and","start":6496.19,"end":6496.47},{"text":"timeliness","start":6496.47,"end":6496.99},{"text":"is","start":6496.99,"end":6497.23},{"text":"essential,","start":6497.23,"end":6497.63},{"text":"particularly","start":6498.2,"end":6498.64},{"text":"in","start":6498.64,"end":6498.8},{"text":"transfer","start":6498.8,"end":6499.24},{"text":"pricing.","start":6499.24,"end":6499.72}]},{"text":"Limited access to relevant data undermines both dispute prevention and resolution, especially for developing countries.","start":6500.12,"end":6506.52,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"Limited","start":6500.12,"end":6500.6},{"text":"access","start":6500.6,"end":6500.88},{"text":"to","start":6500.88,"end":6501.12},{"text":"relevant","start":6501.12,"end":6501.52},{"text":"data","start":6501.52,"end":6501.76},{"text":"undermines","start":6501.76,"end":6502.28},{"text":"both","start":6502.28,"end":6502.48},{"text":"dispute","start":6502.48,"end":6502.88},{"text":"prevention","start":6502.88,"end":6503.36},{"text":"and","start":6503.36,"end":6503.6},{"text":"resolution,","start":6503.6,"end":6504.28},{"text":"especially","start":6504.6,"end":6505},{"text":"for","start":6505.32,"end":6505.64},{"text":"developing","start":6505.64,"end":6506.2},{"text":"countries.","start":6506.2,"end":6506.52}]}]},{"sentences":[{"text":"We therefore welcome the proposal to establish a task force under Workstream three to explore practical options for improving access to transfer pricing information, including regionally representative data and affordable solutions.","start":6506.92,"end":6518.84,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"We","start":6506.92,"end":6507.2},{"text":"therefore","start":6507.2,"end":6507.56},{"text":"welcome","start":6507.56,"end":6507.92},{"text":"the","start":6507.92,"end":6508.08},{"text":"proposal","start":6508.08,"end":6508.48},{"text":"to","start":6508.48,"end":6508.64},{"text":"establish","start":6508.64,"end":6509.04},{"text":"a","start":6509.04,"end":6509.2},{"text":"task","start":6509.2,"end":6509.48},{"text":"force","start":6509.48,"end":6509.76},{"text":"under","start":6509.76,"end":6510.04},{"text":"Workstream","start":6510.6,"end":6511.28},{"text":"three","start":6511.28,"end":6511.56},{"text":"to","start":6511.72,"end":6512},{"text":"explore","start":6512,"end":6512.28},{"text":"practical","start":6512.28,"end":6512.76},{"text":"options","start":6512.76,"end":6513.16},{"text":"for","start":6513.16,"end":6513.36},{"text":"improving","start":6513.36,"end":6513.759},{"text":"access","start":6513.759,"end":6514.08},{"text":"to","start":6514.08,"end":6514.32},{"text":"transfer","start":6514.32,"end":6514.68},{"text":"pricing","start":6514.68,"end":6515.08},{"text":"information,","start":6515.08,"end":6515.4},{"text":"including","start":6515.88,"end":6516.28},{"text":"regionally","start":6516.36,"end":6516.92},{"text":"representative","start":6516.92,"end":6517.48},{"text":"data","start":6517.48,"end":6517.72},{"text":"and","start":6517.72,"end":6517.92},{"text":"affordable","start":6517.92,"end":6518.36},{"text":"solutions.","start":6518.36,"end":6518.84}]},{"text":"With this in mind, risk analysis and prevention should be kept in mind in order to build consensus between between Member States.","start":6519.24,"end":6525,"topics":[{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."}],"words":[{"text":"With","start":6519.24,"end":6519.52},{"text":"this","start":6519.52,"end":6519.68},{"text":"in","start":6519.68,"end":6519.88},{"text":"mind,","start":6519.88,"end":6520.16},{"text":"risk","start":6520.16,"end":6520.48},{"text":"analysis","start":6520.48,"end":6521.04},{"text":"and","start":6521.04,"end":6521.2},{"text":"prevention","start":6521.2,"end":6521.64},{"text":"should","start":6521.64,"end":6521.84},{"text":"be","start":6521.84,"end":6522},{"text":"kept","start":6522,"end":6522.2},{"text":"in","start":6522.2,"end":6522.32},{"text":"mind","start":6522.32,"end":6522.6},{"text":"in","start":6522.68,"end":6522.96},{"text":"order","start":6522.96,"end":6523.16},{"text":"to","start":6523.16,"end":6523.36},{"text":"build","start":6523.36,"end":6523.56},{"text":"consensus","start":6523.56,"end":6524.04},{"text":"between","start":6524.04,"end":6524.21},{"text":"between","start":6524.28,"end":6524.44},{"text":"Member","start":6524.44,"end":6524.68},{"text":"States.","start":6524.68,"end":6525}]},{"text":"Children and youth demand a protocol that prioritizes prevention, supports capacity building and enables inclusive participation that can safeguard public revenues and strengthen trust, trust and international tax cooperation for generations.","start":6525.32,"end":6536.84,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Children","start":6525.32,"end":6525.68},{"text":"and","start":6525.68,"end":6525.92},{"text":"youth","start":6525.92,"end":6526.16},{"text":"demand","start":6526.16,"end":6526.4},{"text":"a","start":6526.4,"end":6526.6},{"text":"protocol","start":6526.6,"end":6527.04},{"text":"that","start":6527.04,"end":6527.2},{"text":"prioritizes","start":6527.2,"end":6527.88},{"text":"prevention,","start":6527.88,"end":6528.44},{"text":"supports","start":6528.6,"end":6529.04},{"text":"capacity","start":6529.04,"end":6529.56},{"text":"building","start":6529.56,"end":6529.84},{"text":"and","start":6529.84,"end":6530.08},{"text":"enables","start":6530.08,"end":6530.48},{"text":"inclusive","start":6530.48,"end":6531},{"text":"participation","start":6531,"end":6531.72},{"text":"that","start":6531.8,"end":6532.08},{"text":"can","start":6532.08,"end":6532.28},{"text":"safeguard","start":6532.28,"end":6532.8},{"text":"public","start":6532.8,"end":6533},{"text":"revenues","start":6533,"end":6533.4},{"text":"and","start":6533.4,"end":6533.6},{"text":"strengthen","start":6533.6,"end":6534},{"text":"trust,","start":6534,"end":6534.32},{"text":"trust","start":6534.32,"end":6534.68},{"text":"and","start":6534.68,"end":6534.88},{"text":"international","start":6534.88,"end":6535.16},{"text":"tax","start":6535.16,"end":6535.48},{"text":"cooperation","start":6535.48,"end":6536.04},{"text":"for","start":6536.04,"end":6536.28},{"text":"generations.","start":6536.28,"end":6536.84}]},{"text":"Thank you.","start":6537.08,"end":6537.64,"topics":[],"words":[{"text":"Thank","start":6537.08,"end":6537.4},{"text":"you.","start":6537.4,"end":6537.64}]},{"text":"Thank you very much.","start":6539.16,"end":6540.04,"topics":[],"words":[{"text":"Thank","start":6539.16,"end":6539.52},{"text":"you","start":6539.52,"end":6539.68},{"text":"very","start":6539.68,"end":6539.84},{"text":"much.","start":6539.84,"end":6540.04}]}]}],"speaker":{"name":"Jordan Mulamid","affiliation":"Children and Youth International","affiliation_full":"Children and Youth International","group":null,"function":"Stakeholder"}},{"statement_number":47,"paragraphs":[{"sentences":[{"text":"And now we have icc.","start":6540.04,"end":6541.32,"topics":[],"words":[{"text":"And","start":6540.04,"end":6540.28},{"text":"now","start":6540.28,"end":6540.479},{"text":"we","start":6540.479,"end":6540.6},{"text":"have","start":6540.6,"end":6540.8},{"text":"icc.","start":6540.8,"end":6541.32}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":48,"paragraphs":[{"sentences":[{"text":"Thank you Madam Co Chair.","start":6543.88,"end":6545.16,"topics":[],"words":[{"text":"Thank","start":6543.88,"end":6544.2},{"text":"you","start":6544.2,"end":6544.36},{"text":"Madam","start":6544.36,"end":6544.72},{"text":"Co","start":6544.72,"end":6544.88},{"text":"Chair.","start":6544.88,"end":6545.16}]},{"text":"So on prevention instruments, I would like to just reiterate our importance.","start":6545.8,"end":6549.92,"topics":[],"words":[{"text":"So","start":6545.8,"end":6546.08},{"text":"on","start":6546.08,"end":6546.24},{"text":"prevention","start":6546.24,"end":6546.84},{"text":"instruments,","start":6547.24,"end":6547.76},{"text":"I","start":6547.76,"end":6548},{"text":"would","start":6548,"end":6548.2},{"text":"like","start":6548.2,"end":6548.4},{"text":"to","start":6548.4,"end":6548.56},{"text":"just","start":6548.56,"end":6548.76},{"text":"reiterate","start":6548.76,"end":6549.4},{"text":"our","start":6549.4,"end":6549.64},{"text":"importance.","start":6549.64,"end":6549.92}]},{"text":"Important for the business community is prevention of disputes.","start":6549.99,"end":6552.51,"topics":[],"words":[{"text":"Important","start":6549.99,"end":6550.19},{"text":"for","start":6550.19,"end":6550.39},{"text":"the","start":6550.39,"end":6550.51},{"text":"business","start":6550.51,"end":6550.71},{"text":"community","start":6550.71,"end":6551.03},{"text":"is","start":6551.03,"end":6551.35},{"text":"prevention","start":6551.35,"end":6551.87},{"text":"of","start":6551.87,"end":6552.03},{"text":"disputes.","start":6552.03,"end":6552.51}]},{"text":"Disputes can lead, disputes are costly and time consuming for both tax administration and taxpayers.","start":6552.51,"end":6558.79,"topics":[],"words":[{"text":"Disputes","start":6552.51,"end":6553.03},{"text":"can","start":6553.03,"end":6553.23},{"text":"lead,","start":6553.23,"end":6553.51},{"text":"disputes","start":6554.47,"end":6555.03},{"text":"are","start":6555.03,"end":6555.23},{"text":"costly","start":6555.23,"end":6555.71},{"text":"and","start":6555.71,"end":6556.07},{"text":"time","start":6556.07,"end":6556.43},{"text":"consuming","start":6556.43,"end":6556.91},{"text":"for","start":6556.91,"end":6557.03},{"text":"both","start":6557.03,"end":6557.19},{"text":"tax","start":6557.19,"end":6557.43},{"text":"administration","start":6557.43,"end":6557.91},{"text":"and","start":6557.91,"end":6558.19},{"text":"taxpayers.","start":6558.19,"end":6558.79}]},{"text":"So we think it is really important that this protocol also have the prevention component.","start":6558.79,"end":6563.75,"topics":[],"words":[{"text":"So","start":6558.79,"end":6559.11},{"text":"we","start":6559.11,"end":6559.39},{"text":"think","start":6559.39,"end":6559.51},{"text":"it","start":6559.51,"end":6559.63},{"text":"is","start":6559.63,"end":6559.79},{"text":"really","start":6559.79,"end":6559.99},{"text":"important","start":6559.99,"end":6560.31},{"text":"that","start":6560.47,"end":6560.87},{"text":"this","start":6561.03,"end":6561.35},{"text":"protocol","start":6561.35,"end":6561.83},{"text":"also","start":6561.83,"end":6562.11},{"text":"have","start":6562.11,"end":6562.39},{"text":"the","start":6562.39,"end":6562.59},{"text":"prevention","start":6562.59,"end":6563.07},{"text":"component.","start":6563.07,"end":6563.75}]}]},{"sentences":[{"text":"We think all the suggestions included in the list of options are relevant ones on APAs.","start":6564.87,"end":6572.15,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"We","start":6564.87,"end":6565.15},{"text":"think","start":6565.15,"end":6565.31},{"text":"all","start":6565.31,"end":6565.47},{"text":"the","start":6565.47,"end":6565.63},{"text":"suggestions","start":6565.63,"end":6566.309},{"text":"included","start":6566.39,"end":6567.03},{"text":"in","start":6567.35,"end":6567.63},{"text":"the","start":6567.63,"end":6567.79},{"text":"list","start":6567.79,"end":6568.07},{"text":"of","start":6568.07,"end":6568.47},{"text":"options","start":6568.55,"end":6569.07},{"text":"are","start":6569.07,"end":6569.43},{"text":"relevant","start":6569.43,"end":6569.95},{"text":"ones","start":6569.95,"end":6570.47},{"text":"on","start":6571.19,"end":6571.51},{"text":"APAs.","start":6571.51,"end":6572.15}]},{"text":"We would like to highlight in relation to BAPAs, the document, FAQ document that was developed by the Committee of Experts, the UN Tax Committee of Experts.","start":6572.39,"end":6582.48,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"We","start":6572.39,"end":6572.67},{"text":"would","start":6572.67,"end":6572.87},{"text":"like","start":6572.87,"end":6573.19},{"text":"to","start":6574.31,"end":6574.71},{"text":"highlight","start":6574.71,"end":6575.35},{"text":"in","start":6575.6,"end":6575.68},{"text":"relation","start":6575.68,"end":6575.92},{"text":"to","start":6575.92,"end":6576.24},{"text":"BAPAs,","start":6576.24,"end":6576.88},{"text":"the","start":6576.96,"end":6577.24},{"text":"document,","start":6577.24,"end":6577.6},{"text":"FAQ","start":6577.6,"end":6578.08},{"text":"document","start":6578.08,"end":6578.4},{"text":"that","start":6578.4,"end":6578.52},{"text":"was","start":6578.52,"end":6578.68},{"text":"developed","start":6578.68,"end":6579.04},{"text":"by","start":6579.04,"end":6579.16},{"text":"the","start":6579.16,"end":6579.32},{"text":"Committee","start":6579.32,"end":6579.52},{"text":"of","start":6579.52,"end":6579.72},{"text":"Experts,","start":6579.72,"end":6580.24},{"text":"the","start":6580.8,"end":6581.08},{"text":"UN","start":6581.08,"end":6581.36},{"text":"Tax","start":6581.44,"end":6581.76},{"text":"Committee","start":6581.76,"end":6582},{"text":"of","start":6582,"end":6582.16},{"text":"Experts.","start":6582.16,"end":6582.48}]},{"text":"That could be something useful to look at that when going into detail as well as we understand there's going to be new work on unilateral APAs as well undertaken by the Committee of Experts.","start":6582.48,"end":6595.16,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"That","start":6582.48,"end":6582.64},{"text":"could","start":6582.64,"end":6582.76},{"text":"be","start":6582.76,"end":6583.04},{"text":"something","start":6583.44,"end":6583.76},{"text":"useful","start":6583.76,"end":6584.12},{"text":"to","start":6584.12,"end":6584.4},{"text":"look","start":6584.4,"end":6584.68},{"text":"at","start":6584.68,"end":6584.84},{"text":"that","start":6584.84,"end":6585.04},{"text":"when","start":6585.04,"end":6585.36},{"text":"going","start":6585.36,"end":6585.68},{"text":"into","start":6585.68,"end":6585.92},{"text":"detail","start":6585.92,"end":6586.24},{"text":"as","start":6586.32,"end":6586.64},{"text":"well","start":6586.64,"end":6586.96},{"text":"as","start":6586.96,"end":6587.36},{"text":"we","start":6587.68,"end":6587.96},{"text":"understand","start":6587.96,"end":6588.2},{"text":"there's","start":6588.2,"end":6588.56},{"text":"going","start":6588.56,"end":6588.68},{"text":"to","start":6588.68,"end":6588.8},{"text":"be","start":6588.8,"end":6589.04},{"text":"new","start":6589.76,"end":6590.08},{"text":"work","start":6590.08,"end":6590.36},{"text":"on","start":6590.36,"end":6590.64},{"text":"unilateral","start":6590.64,"end":6591.52},{"text":"APAs","start":6591.68,"end":6592.36},{"text":"as","start":6592.36,"end":6592.6},{"text":"well","start":6592.6,"end":6592.84},{"text":"undertaken","start":6592.84,"end":6593.56},{"text":"by","start":6593.56,"end":6593.92},{"text":"the","start":6594.16,"end":6594.44},{"text":"Committee","start":6594.44,"end":6594.64},{"text":"of","start":6594.64,"end":6594.8},{"text":"Experts.","start":6594.8,"end":6595.16}]},{"text":"So we hope that is also something useful to take into account on cooperative compliance.","start":6595.16,"end":6600.76,"topics":[{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."}],"words":[{"text":"So","start":6595.16,"end":6595.28},{"text":"we","start":6595.28,"end":6595.4},{"text":"hope","start":6595.4,"end":6595.56},{"text":"that","start":6595.56,"end":6595.84},{"text":"is","start":6596.48,"end":6596.8},{"text":"also","start":6596.8,"end":6597.12},{"text":"something","start":6597.28,"end":6597.6},{"text":"useful","start":6597.6,"end":6598.04},{"text":"to","start":6598.04,"end":6598.28},{"text":"take","start":6598.28,"end":6598.44},{"text":"into","start":6598.44,"end":6598.64},{"text":"account","start":6598.64,"end":6598.96},{"text":"on","start":6599.36,"end":6599.68},{"text":"cooperative","start":6599.68,"end":6600.2},{"text":"compliance.","start":6600.2,"end":6600.76}]},{"text":"We hear from members really across the Committee globe, whether in Latin America or in other jurisdiction.","start":6600.76,"end":6605.54,"topics":[],"words":[{"text":"We","start":6600.76,"end":6601},{"text":"hear","start":6601,"end":6601.28},{"text":"from","start":6601.52,"end":6601.84},{"text":"members","start":6601.84,"end":6602.12},{"text":"really","start":6602.12,"end":6602.36},{"text":"across","start":6602.36,"end":6602.52},{"text":"the","start":6602.52,"end":6602.68},{"text":"Committee","start":6602.68,"end":6602.75},{"text":"globe,","start":6602.9,"end":6603.1},{"text":"whether","start":6603.1,"end":6603.3},{"text":"in","start":6603.3,"end":6603.46},{"text":"Latin","start":6603.46,"end":6603.74},{"text":"America","start":6603.74,"end":6604.26},{"text":"or","start":6604.26,"end":6604.46},{"text":"in","start":6604.46,"end":6604.66},{"text":"other","start":6604.66,"end":6604.86},{"text":"jurisdiction.","start":6604.86,"end":6605.54}]}]},{"sentences":[{"text":"That is really an important instrument to really prevent disputes, but also create a more trustworthy environment in relation to joint and simultaneous audits.","start":6605.78,"end":6619.06,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"That","start":6605.78,"end":6606.06},{"text":"is","start":6606.06,"end":6606.26},{"text":"really","start":6606.26,"end":6606.58},{"text":"an","start":6607.14,"end":6607.46},{"text":"important","start":6607.46,"end":6607.78},{"text":"instrument","start":6607.78,"end":6608.42},{"text":"to","start":6610.5,"end":6610.9},{"text":"really","start":6610.9,"end":6611.22},{"text":"prevent","start":6611.22,"end":6611.54},{"text":"disputes,","start":6611.54,"end":6611.98},{"text":"but","start":6611.98,"end":6612.14},{"text":"also","start":6612.14,"end":6612.38},{"text":"create","start":6612.38,"end":6612.74},{"text":"a","start":6614.42,"end":6614.7},{"text":"more","start":6614.7,"end":6614.86},{"text":"trustworthy","start":6614.86,"end":6615.62},{"text":"environment","start":6615.62,"end":6615.94},{"text":"in","start":6616.5,"end":6616.78},{"text":"relation","start":6616.78,"end":6617.06},{"text":"to","start":6617.06,"end":6617.3},{"text":"joint","start":6617.3,"end":6617.66},{"text":"and","start":6617.66,"end":6617.9},{"text":"simultaneous","start":6617.9,"end":6618.5},{"text":"audits.","start":6618.5,"end":6619.06}]},{"text":"We believe that something that needs to be taken into account is really to have a clear legal framework or a framework with really some safeguards in in place.","start":6619.46,"end":6629.38,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."},{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"We","start":6619.46,"end":6619.74},{"text":"believe","start":6619.74,"end":6620.02},{"text":"that","start":6620.02,"end":6620.42},{"text":"something","start":6620.5,"end":6620.82},{"text":"that","start":6620.82,"end":6621.02},{"text":"needs","start":6621.02,"end":6621.14},{"text":"to","start":6621.14,"end":6621.22},{"text":"be","start":6621.22,"end":6621.34},{"text":"taken","start":6621.34,"end":6621.5},{"text":"into","start":6621.5,"end":6621.7},{"text":"account","start":6621.7,"end":6622.02},{"text":"is","start":6622.18,"end":6622.46},{"text":"really","start":6622.46,"end":6622.66},{"text":"to","start":6622.66,"end":6622.86},{"text":"have","start":6622.86,"end":6623.06},{"text":"a","start":6623.06,"end":6623.3},{"text":"clear","start":6623.3,"end":6623.62},{"text":"legal","start":6624.58,"end":6625.1},{"text":"framework","start":6625.1,"end":6625.46},{"text":"or","start":6625.46,"end":6625.66},{"text":"a","start":6625.66,"end":6625.82},{"text":"framework","start":6625.82,"end":6626.14},{"text":"with","start":6626.14,"end":6626.34},{"text":"really","start":6626.34,"end":6626.66},{"text":"some","start":6627.3,"end":6627.7},{"text":"safeguards","start":6627.94,"end":6628.54},{"text":"in","start":6628.54,"end":6628.67},{"text":"in","start":6628.98,"end":6629.1},{"text":"place.","start":6629.1,"end":6629.38}]},{"text":"We don't have indeed many international experience.","start":6630.18,"end":6633.62,"topics":[],"words":[{"text":"We","start":6630.18,"end":6630.5},{"text":"don't","start":6630.5,"end":6630.82},{"text":"have","start":6630.82,"end":6631.14},{"text":"indeed","start":6631.14,"end":6631.7},{"text":"many","start":6631.7,"end":6632.1},{"text":"international","start":6632.18,"end":6632.58},{"text":"experience.","start":6633.22,"end":6633.62}]},{"text":"We do have some case pilots in the European Union and maybe that could be looking into details when it comes to clear framework and safeguards.","start":6634.42,"end":6643.22,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"We","start":6634.42,"end":6634.7},{"text":"do","start":6634.7,"end":6634.9},{"text":"have","start":6634.9,"end":6635.14},{"text":"some","start":6635.14,"end":6635.38},{"text":"case","start":6635.38,"end":6635.62},{"text":"pilots","start":6635.62,"end":6636.06},{"text":"in","start":6636.06,"end":6636.22},{"text":"the","start":6636.22,"end":6636.34},{"text":"European","start":6636.34,"end":6636.74},{"text":"Union","start":6636.74,"end":6637.14},{"text":"and","start":6637.14,"end":6637.42},{"text":"maybe","start":6637.42,"end":6637.74},{"text":"that","start":6637.74,"end":6637.9},{"text":"could","start":6637.9,"end":6638.06},{"text":"be","start":6638.06,"end":6638.22},{"text":"looking","start":6638.22,"end":6638.5},{"text":"into","start":6638.66,"end":6638.98},{"text":"details","start":6638.98,"end":6639.46},{"text":"when","start":6639.46,"end":6639.7},{"text":"it","start":6639.7,"end":6639.9},{"text":"comes","start":6639.9,"end":6640.1},{"text":"to","start":6640.1,"end":6640.42},{"text":"clear","start":6640.58,"end":6640.94},{"text":"framework","start":6640.94,"end":6641.54},{"text":"and","start":6641.54,"end":6641.94},{"text":"safeguards.","start":6642.42,"end":6643.22}]},{"text":"In that regard, I'd like to point out a study from 2018 from Professor Erke Rabel, Professor Anglic, that looks into joint audits and the framework that should be built with them, as well as safeguards to take into account.","start":6643.3,"end":6665.25,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."}],"words":[{"text":"In","start":6643.3,"end":6643.58},{"text":"that","start":6643.58,"end":6643.74},{"text":"regard,","start":6643.74,"end":6644.06},{"text":"I'd","start":6644.06,"end":6644.34},{"text":"like","start":6644.34,"end":6644.46},{"text":"to","start":6644.46,"end":6644.659},{"text":"point","start":6644.659,"end":6644.9},{"text":"out","start":6644.9,"end":6645.22},{"text":"a","start":6645.22,"end":6645.5},{"text":"study","start":6645.5,"end":6645.74},{"text":"from","start":6645.74,"end":6646.06},{"text":"2018","start":6646.06,"end":6646.82},{"text":"from","start":6647.38,"end":6647.78},{"text":"Professor","start":6648.66,"end":6649.26},{"text":"Erke","start":6649.26,"end":6649.66},{"text":"Rabel,","start":6649.66,"end":6650.26},{"text":"Professor","start":6650.42,"end":6650.98},{"text":"Anglic,","start":6650.98,"end":6651.46},{"text":"that","start":6654.34,"end":6654.66},{"text":"looks","start":6654.66,"end":6655.06},{"text":"into","start":6655.25,"end":6655.49},{"text":"joint","start":6657.33,"end":6657.73},{"text":"audits","start":6657.73,"end":6658.29},{"text":"and","start":6659.01,"end":6659.41},{"text":"the","start":6659.49,"end":6659.77},{"text":"framework","start":6659.77,"end":6660.29},{"text":"that","start":6660.45,"end":6660.77},{"text":"should","start":6660.77,"end":6661.01},{"text":"be","start":6661.01,"end":6661.33},{"text":"built","start":6661.81,"end":6662.29},{"text":"with","start":6662.29,"end":6662.57},{"text":"them,","start":6662.57,"end":6662.89},{"text":"as","start":6662.89,"end":6663.17},{"text":"well","start":6663.17,"end":6663.37},{"text":"as","start":6663.37,"end":6663.53},{"text":"safeguards","start":6663.53,"end":6664.13},{"text":"to","start":6664.13,"end":6664.41},{"text":"take","start":6664.41,"end":6664.69},{"text":"into","start":6664.69,"end":6664.93},{"text":"account.","start":6664.93,"end":6665.25}]}]},{"sentences":[{"text":"So the authors I'm sure will be able to share the study.","start":6665.73,"end":6669.89,"topics":[],"words":[{"text":"So","start":6665.73,"end":6666.13},{"text":"the","start":6666.29,"end":6666.57},{"text":"authors","start":6666.57,"end":6667.17},{"text":"I'm","start":6667.89,"end":6668.21},{"text":"sure","start":6668.21,"end":6668.37},{"text":"will","start":6668.37,"end":6668.57},{"text":"be","start":6668.57,"end":6668.73},{"text":"able","start":6668.73,"end":6668.89},{"text":"to","start":6668.89,"end":6669.13},{"text":"share","start":6669.13,"end":6669.41},{"text":"the","start":6669.41,"end":6669.61},{"text":"study.","start":6669.61,"end":6669.89}]},{"text":"Hopefully that could be helpful to the discussion as we look into the details of each mechanism.","start":6670.21,"end":6676.37,"topics":[],"words":[{"text":"Hopefully","start":6670.21,"end":6670.73},{"text":"that","start":6670.73,"end":6670.89},{"text":"could","start":6670.89,"end":6671.089},{"text":"be","start":6671.089,"end":6671.41},{"text":"helpful","start":6671.65,"end":6672.13},{"text":"to","start":6672.13,"end":6672.45},{"text":"the","start":6672.53,"end":6672.81},{"text":"discussion","start":6672.81,"end":6673.25},{"text":"as","start":6673.25,"end":6673.41},{"text":"we","start":6673.41,"end":6673.53},{"text":"look","start":6673.53,"end":6673.73},{"text":"into","start":6673.73,"end":6674.05},{"text":"the","start":6674.45,"end":6674.73},{"text":"details","start":6674.73,"end":6675.13},{"text":"of","start":6675.13,"end":6675.41},{"text":"each","start":6675.41,"end":6675.73},{"text":"mechanism.","start":6675.73,"end":6676.37}]},{"text":"Thank you very much.","start":6676.37,"end":6678.85,"topics":[],"words":[{"text":"Thank","start":6676.37,"end":6676.73},{"text":"you","start":6676.73,"end":6677.01},{"text":"very","start":6678.29,"end":6678.61},{"text":"much.","start":6678.61,"end":6678.85}]},{"text":"ICC and we have Nigeria.","start":6678.85,"end":6680.75,"topics":[],"words":[{"text":"ICC","start":6678.85,"end":6679.41},{"text":"and","start":6679.41,"end":6679.73},{"text":"we","start":6679.73,"end":6679.93},{"text":"have","start":6679.93,"end":6680.13},{"text":"Nigeria.","start":6680.13,"end":6680.75}]}]}],"speaker":{"name":null,"affiliation":"ICC","affiliation_full":"ICC","group":null,"function":"Stakeholder"}},{"statement_number":49,"paragraphs":[{"sentences":[{"text":"Thank you Chair, Speaking on behalf of the Africa Group with respect to Question F, capacity building is a critical requirement for ensuring effective implementation of dispute prevention and resolution mechanism by all State parties, especially the low capacity States.","start":6683.38,"end":6701.86,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Thank","start":6683.38,"end":6683.58},{"text":"you","start":6683.58,"end":6683.74},{"text":"Chair,","start":6683.74,"end":6684.02},{"text":"Speaking","start":6684.66,"end":6685.06},{"text":"on","start":6685.06,"end":6685.26},{"text":"behalf","start":6685.26,"end":6685.58},{"text":"of","start":6685.58,"end":6685.7},{"text":"the","start":6685.7,"end":6685.82},{"text":"Africa","start":6685.82,"end":6686.1},{"text":"Group","start":6686.26,"end":6686.66},{"text":"with","start":6687.3,"end":6687.62},{"text":"respect","start":6687.62,"end":6687.94},{"text":"to","start":6688.02,"end":6688.42},{"text":"Question","start":6688.82,"end":6689.22},{"text":"F,","start":6689.94,"end":6690.34},{"text":"capacity","start":6691.14,"end":6691.78},{"text":"building","start":6691.78,"end":6692.1},{"text":"is","start":6692.18,"end":6692.46},{"text":"a","start":6692.46,"end":6692.58},{"text":"critical","start":6692.58,"end":6692.9},{"text":"requirement","start":6692.9,"end":6693.58},{"text":"for","start":6693.58,"end":6693.86},{"text":"ensuring","start":6693.86,"end":6694.3},{"text":"effective","start":6694.3,"end":6694.82},{"text":"implementation","start":6694.82,"end":6695.58},{"text":"of","start":6695.58,"end":6695.86},{"text":"dispute","start":6695.86,"end":6696.42},{"text":"prevention","start":6696.42,"end":6697.019},{"text":"and","start":6697.019,"end":6697.18},{"text":"resolution","start":6697.18,"end":6697.74},{"text":"mechanism","start":6697.74,"end":6698.26},{"text":"by","start":6698.26,"end":6698.46},{"text":"all","start":6698.46,"end":6698.66},{"text":"State","start":6698.66,"end":6698.94},{"text":"parties,","start":6698.94,"end":6699.46},{"text":"especially","start":6699.94,"end":6700.34},{"text":"the","start":6700.34,"end":6700.62},{"text":"low","start":6700.62,"end":6700.82},{"text":"capacity","start":6700.82,"end":6701.46},{"text":"States.","start":6701.46,"end":6701.86}]},{"text":"Thus, we strongly recommend that a commitment be firmly encapsulated in the EFS Framework Convention article on capacity building.","start":6702.26,"end":6710.12,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Thus,","start":6702.26,"end":6702.66},{"text":"we","start":6702.66,"end":6702.98},{"text":"strongly","start":6703.06,"end":6703.54},{"text":"recommend","start":6703.54,"end":6704.02},{"text":"that","start":6704.02,"end":6704.26},{"text":"a","start":6704.26,"end":6704.46},{"text":"commitment","start":6704.46,"end":6705.06},{"text":"be","start":6705.3,"end":6705.62},{"text":"firmly","start":6705.62,"end":6706.1},{"text":"encapsulated","start":6706.1,"end":6706.61},{"text":"in","start":6707.08,"end":6707.16},{"text":"the","start":6707.16,"end":6707.28},{"text":"EFS","start":6707.28,"end":6707.72},{"text":"Framework","start":6707.72,"end":6708.12},{"text":"Convention","start":6708.12,"end":6708.6},{"text":"article","start":6708.6,"end":6708.92},{"text":"on","start":6708.92,"end":6709.2},{"text":"capacity","start":6709.2,"end":6709.76},{"text":"building.","start":6709.76,"end":6710.12}]},{"text":"It is important that we don't allow the high level language being adopted in the framework Ms. This key aspect of capacity building, for instance in relation to exchange of information and dispute resolution.","start":6711.08,"end":6722.6,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"It","start":6711.08,"end":6711.36},{"text":"is","start":6711.36,"end":6711.52},{"text":"important","start":6711.52,"end":6711.8},{"text":"that","start":6711.8,"end":6712.08},{"text":"we","start":6712.08,"end":6712.24},{"text":"don't","start":6712.24,"end":6712.52},{"text":"allow","start":6712.52,"end":6712.8},{"text":"the","start":6712.8,"end":6713.04},{"text":"high","start":6713.04,"end":6713.2},{"text":"level","start":6713.2,"end":6713.44},{"text":"language","start":6713.44,"end":6713.92},{"text":"being","start":6713.92,"end":6714.16},{"text":"adopted","start":6714.16,"end":6714.6},{"text":"in","start":6714.6,"end":6714.8},{"text":"the","start":6714.8,"end":6714.92},{"text":"framework","start":6714.92,"end":6715.4},{"text":"Ms.","start":6715.48,"end":6715.84},{"text":"This","start":6715.84,"end":6716.12},{"text":"key","start":6716.12,"end":6716.36},{"text":"aspect","start":6716.36,"end":6716.76},{"text":"of","start":6716.76,"end":6716.96},{"text":"capacity","start":6716.96,"end":6717.44},{"text":"building,","start":6717.44,"end":6717.8},{"text":"for","start":6717.96,"end":6718.24},{"text":"instance","start":6718.24,"end":6718.6},{"text":"in","start":6718.6,"end":6718.8},{"text":"relation","start":6718.8,"end":6719.16},{"text":"to","start":6719.24,"end":6719.6},{"text":"exchange","start":6719.6,"end":6720.04},{"text":"of","start":6720.04,"end":6720.2},{"text":"information","start":6720.2,"end":6720.52},{"text":"and","start":6721.08,"end":6721.48},{"text":"dispute","start":6721.48,"end":6722.04},{"text":"resolution.","start":6722.04,"end":6722.6}]},{"text":"However, Protocol 2 could require that the Conference of the Parties provide details of best practices and approaches for consideration by State state parties.","start":6723.32,"end":6733.17,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"However,","start":6723.32,"end":6723.72},{"text":"Protocol","start":6723.8,"end":6724.36},{"text":"2","start":6724.36,"end":6724.6},{"text":"could","start":6724.6,"end":6724.84},{"text":"require","start":6724.84,"end":6725.32},{"text":"that","start":6725.48,"end":6725.76},{"text":"the","start":6725.76,"end":6725.88},{"text":"Conference","start":6725.88,"end":6726.24},{"text":"of","start":6726.24,"end":6726.36},{"text":"the","start":6726.36,"end":6726.52},{"text":"Parties","start":6726.52,"end":6727},{"text":"provide","start":6727.24,"end":6727.64},{"text":"details","start":6727.72,"end":6728.28},{"text":"of","start":6728.28,"end":6728.52},{"text":"best","start":6728.52,"end":6728.76},{"text":"practices","start":6728.76,"end":6729.28},{"text":"and","start":6729.28,"end":6729.56},{"text":"approaches","start":6729.56,"end":6730.2},{"text":"for","start":6730.52,"end":6730.84},{"text":"consideration","start":6730.84,"end":6731.64},{"text":"by","start":6731.64,"end":6731.96},{"text":"State","start":6731.96,"end":6732.14},{"text":"state","start":6732.29,"end":6732.53},{"text":"parties.","start":6732.53,"end":6733.17}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":"Africa Group","function":"Representative"}},{"statement_number":50,"paragraphs":[{"sentences":[{"text":"Now I'll be speaking on behalf of Nigeria with respect to Question E. We align with other delegates before us that have spoken, emphasizing the importance of ensuring that in drafting the provisions of the Protocol, due regard is given to the features and design elements of existing mechanisms that are currently implemented by jurisdictions.","start":6734.29,"end":6757.33,"topics":[],"words":[{"text":"Now","start":6734.29,"end":6734.57},{"text":"I'll","start":6734.57,"end":6734.77},{"text":"be","start":6734.77,"end":6734.89},{"text":"speaking","start":6734.89,"end":6735.17},{"text":"on","start":6735.17,"end":6735.37},{"text":"behalf","start":6735.37,"end":6735.65},{"text":"of","start":6735.65,"end":6735.85},{"text":"Nigeria","start":6735.85,"end":6736.61},{"text":"with","start":6737.73,"end":6738.09},{"text":"respect","start":6738.09,"end":6738.45},{"text":"to","start":6738.53,"end":6738.93},{"text":"Question","start":6739.17,"end":6739.57},{"text":"E.","start":6739.81,"end":6740.21},{"text":"We","start":6740.85,"end":6741.25},{"text":"align","start":6741.49,"end":6741.93},{"text":"with","start":6741.93,"end":6742.21},{"text":"other","start":6742.21,"end":6742.45},{"text":"delegates","start":6742.45,"end":6743.01},{"text":"before","start":6743.01,"end":6743.25},{"text":"us","start":6743.25,"end":6743.49},{"text":"that","start":6743.49,"end":6743.69},{"text":"have","start":6743.69,"end":6743.89},{"text":"spoken,","start":6743.89,"end":6744.37},{"text":"emphasizing","start":6745.25,"end":6746.05},{"text":"the","start":6746.05,"end":6746.21},{"text":"importance","start":6746.21,"end":6746.61},{"text":"of","start":6746.61,"end":6746.85},{"text":"ensuring","start":6746.85,"end":6747.33},{"text":"that","start":6747.41,"end":6747.81},{"text":"in","start":6748.209,"end":6748.49},{"text":"drafting","start":6748.49,"end":6748.81},{"text":"the","start":6748.81,"end":6748.97},{"text":"provisions","start":6748.97,"end":6749.45},{"text":"of","start":6749.45,"end":6749.57},{"text":"the","start":6749.57,"end":6749.73},{"text":"Protocol,","start":6749.73,"end":6750.37},{"text":"due","start":6750.53,"end":6750.85},{"text":"regard","start":6750.85,"end":6751.21},{"text":"is","start":6751.21,"end":6751.37},{"text":"given","start":6751.37,"end":6751.57},{"text":"to","start":6751.57,"end":6751.77},{"text":"the","start":6751.77,"end":6751.89},{"text":"features","start":6751.89,"end":6752.41},{"text":"and","start":6752.41,"end":6752.65},{"text":"design","start":6752.65,"end":6752.97},{"text":"elements","start":6752.97,"end":6753.49},{"text":"of","start":6753.49,"end":6753.85},{"text":"existing","start":6753.85,"end":6754.37},{"text":"mechanisms","start":6754.37,"end":6754.97},{"text":"that","start":6754.97,"end":6755.13},{"text":"are","start":6755.13,"end":6755.29},{"text":"currently","start":6755.29,"end":6755.57},{"text":"implemented","start":6755.57,"end":6756.33},{"text":"by","start":6756.33,"end":6756.53},{"text":"jurisdictions.","start":6756.53,"end":6757.33}]},{"text":"This will help ensure that the corresponding provisions under the Protocol are coherent, technically sound and reflective of existing administrative practice across jurisdictions.","start":6757.98,"end":6768.06,"topics":[],"words":[{"text":"This","start":6757.98,"end":6758.1},{"text":"will","start":6758.1,"end":6758.3},{"text":"help","start":6758.3,"end":6758.62},{"text":"ensure","start":6758.62,"end":6758.98},{"text":"that","start":6758.98,"end":6759.22},{"text":"the","start":6759.22,"end":6759.38},{"text":"corresponding","start":6759.38,"end":6759.98},{"text":"provisions","start":6759.98,"end":6760.5},{"text":"under","start":6760.5,"end":6760.7},{"text":"the","start":6760.7,"end":6760.9},{"text":"Protocol","start":6760.9,"end":6761.5},{"text":"are","start":6761.58,"end":6761.86},{"text":"coherent,","start":6761.86,"end":6762.46},{"text":"technically","start":6762.62,"end":6763.22},{"text":"sound","start":6763.22,"end":6763.62},{"text":"and","start":6763.62,"end":6763.78},{"text":"reflective","start":6763.78,"end":6764.38},{"text":"of","start":6764.38,"end":6764.7},{"text":"existing","start":6764.94,"end":6765.54},{"text":"administrative","start":6765.54,"end":6766.22},{"text":"practice","start":6766.22,"end":6766.74},{"text":"across","start":6766.74,"end":6767.1},{"text":"jurisdictions.","start":6767.18,"end":6768.06}]},{"text":"Thank you.","start":6768.22,"end":6768.86,"topics":[],"words":[{"text":"Thank","start":6768.22,"end":6768.58},{"text":"you.","start":6768.58,"end":6768.86}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":null,"function":"Representative"}},{"statement_number":51,"paragraphs":[{"sentences":[{"text":"Thank you very much Nigeria.","start":6770.94,"end":6772.5,"topics":[],"words":[{"text":"Thank","start":6770.94,"end":6771.3},{"text":"you","start":6771.3,"end":6771.5},{"text":"very","start":6771.5,"end":6771.7},{"text":"much","start":6771.7,"end":6771.94},{"text":"Nigeria.","start":6771.94,"end":6772.5}]},{"text":"And we have another stakeholder, Agora.","start":6772.5,"end":6776.22,"topics":[],"words":[{"text":"And","start":6772.5,"end":6772.66},{"text":"we","start":6772.66,"end":6772.9},{"text":"have","start":6772.9,"end":6773.14},{"text":"another","start":6773.14,"end":6773.42},{"text":"stakeholder,","start":6774.54,"end":6775.5},{"text":"Agora.","start":6775.5,"end":6776.22}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":52,"paragraphs":[{"sentences":[{"text":"Thank you Chair.","start":6779.34,"end":6780.14,"topics":[],"words":[{"text":"Thank","start":6779.34,"end":6779.7},{"text":"you","start":6779.7,"end":6779.86},{"text":"Chair.","start":6779.86,"end":6780.14}]},{"text":"I'm honored to take the floor on behalf of Agora and we extend our deep deepest apologies for our absence earlier in this session in the drafting of this Protocol.","start":6780.14,"end":6788.6,"topics":[],"words":[{"text":"I'm","start":6780.14,"end":6780.5},{"text":"honored","start":6780.5,"end":6780.82},{"text":"to","start":6780.82,"end":6780.94},{"text":"take","start":6780.94,"end":6781.06},{"text":"the","start":6781.06,"end":6781.22},{"text":"floor","start":6781.22,"end":6781.58},{"text":"on","start":6781.58,"end":6781.82},{"text":"behalf","start":6781.82,"end":6781.98},{"text":"of","start":6781.98,"end":6782.1},{"text":"Agora","start":6782.1,"end":6782.62},{"text":"and","start":6782.86,"end":6783.18},{"text":"we","start":6783.18,"end":6783.38},{"text":"extend","start":6783.38,"end":6783.66},{"text":"our","start":6783.66,"end":6783.86},{"text":"deep","start":6783.86,"end":6784.01},{"text":"deepest","start":6784.08,"end":6784.36},{"text":"apologies","start":6784.36,"end":6784.88},{"text":"for","start":6784.88,"end":6785.12},{"text":"our","start":6785.12,"end":6785.32},{"text":"absence","start":6785.32,"end":6785.76},{"text":"earlier","start":6785.76,"end":6786.04},{"text":"in","start":6786.04,"end":6786.28},{"text":"this","start":6786.28,"end":6786.44},{"text":"session","start":6786.44,"end":6786.88},{"text":"in","start":6787.12,"end":6787.4},{"text":"the","start":6787.4,"end":6787.52},{"text":"drafting","start":6787.52,"end":6787.84},{"text":"of","start":6787.84,"end":6788},{"text":"this","start":6788,"end":6788.12},{"text":"Protocol.","start":6788.12,"end":6788.6}]},{"text":"We believe that it is critical to recognize that these mechanisms are tailored to meet the realities of developing nations.","start":6788.6,"end":6794.4,"topics":[],"words":[{"text":"We","start":6788.6,"end":6788.76},{"text":"believe","start":6788.76,"end":6788.96},{"text":"that","start":6788.96,"end":6789.16},{"text":"it","start":6789.16,"end":6789.32},{"text":"is","start":6789.32,"end":6789.52},{"text":"critical","start":6789.52,"end":6789.92},{"text":"to","start":6789.92,"end":6790.12},{"text":"recognize","start":6790.12,"end":6790.64},{"text":"that","start":6790.64,"end":6790.84},{"text":"these","start":6790.84,"end":6791},{"text":"mechanisms","start":6791,"end":6791.6},{"text":"are","start":6791.6,"end":6791.72},{"text":"tailored","start":6791.72,"end":6792.16},{"text":"to","start":6792.24,"end":6792.52},{"text":"meet","start":6792.52,"end":6792.68},{"text":"the","start":6792.68,"end":6792.84},{"text":"realities","start":6792.84,"end":6793.2},{"text":"of","start":6793.2,"end":6793.4},{"text":"developing","start":6793.4,"end":6793.88},{"text":"nations.","start":6793.88,"end":6794.4}]},{"text":"Therefore, we firmly believe that the Protocol shouldn't merely replicate OECD mechanisms, but instead rely on mechanisms of joint audits as well as cooperative compliance models.","start":6794.56,"end":6803.52,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."},{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."}],"words":[{"text":"Therefore,","start":6794.56,"end":6795.04},{"text":"we","start":6795.04,"end":6795.24},{"text":"firmly","start":6795.24,"end":6795.56},{"text":"believe","start":6795.56,"end":6795.76},{"text":"that","start":6795.76,"end":6795.96},{"text":"the","start":6795.96,"end":6796.08},{"text":"Protocol","start":6796.08,"end":6796.48},{"text":"shouldn't","start":6796.48,"end":6796.76},{"text":"merely","start":6796.76,"end":6797.08},{"text":"replicate","start":6797.08,"end":6797.76},{"text":"OECD","start":6797.84,"end":6798.64},{"text":"mechanisms,","start":6798.64,"end":6799.24},{"text":"but","start":6799.24,"end":6799.4},{"text":"instead","start":6799.4,"end":6799.68},{"text":"rely","start":6799.68,"end":6800.039},{"text":"on","start":6800.039,"end":6800.199},{"text":"mechanisms","start":6800.199,"end":6800.68},{"text":"of","start":6800.68,"end":6800.8},{"text":"joint","start":6800.8,"end":6801.04},{"text":"audits","start":6801.04,"end":6801.48},{"text":"as","start":6801.48,"end":6801.72},{"text":"well","start":6801.72,"end":6801.84},{"text":"as","start":6801.84,"end":6801.96},{"text":"cooperative","start":6801.96,"end":6802.56},{"text":"compliance","start":6802.56,"end":6803.04},{"text":"models.","start":6803.04,"end":6803.52}]},{"text":"We also like to advocate for standardized safe harbors setting clear fixed rates for certain cross border transactions.","start":6803.68,"end":6810.47,"topics":[{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}],"words":[{"text":"We","start":6803.68,"end":6804},{"text":"also","start":6804,"end":6804.32},{"text":"like","start":6804.48,"end":6804.8},{"text":"to","start":6804.8,"end":6805},{"text":"advocate","start":6805,"end":6805.44},{"text":"for","start":6805.44,"end":6805.68},{"text":"standardized","start":6805.68,"end":6806.24},{"text":"safe","start":6806.24,"end":6806.52},{"text":"harbors","start":6806.52,"end":6807.08},{"text":"setting","start":6807.08,"end":6807.48},{"text":"clear","start":6807.48,"end":6807.72},{"text":"fixed","start":6807.72,"end":6808.2},{"text":"rates","start":6808.2,"end":6808.44},{"text":"for","start":6808.44,"end":6808.6},{"text":"certain","start":6808.6,"end":6808.88},{"text":"cross","start":6809.2,"end":6809.52},{"text":"border","start":6809.52,"end":6809.84},{"text":"transactions.","start":6809.84,"end":6810.47}]}]},{"sentences":[{"text":"Furthermore, we'd like to echo our strong support for the Protocol's current focus on dispute prevention over binding resolution as to correct imbalances in tax allocation rights.","start":6811.18,"end":6819.02,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"Furthermore,","start":6811.18,"end":6811.54},{"text":"we'd","start":6811.54,"end":6811.82},{"text":"like","start":6811.82,"end":6811.9},{"text":"to","start":6811.9,"end":6812.02},{"text":"echo","start":6812.02,"end":6812.34},{"text":"our","start":6812.34,"end":6812.58},{"text":"strong","start":6812.58,"end":6812.86},{"text":"support","start":6812.86,"end":6813.1},{"text":"for","start":6813.1,"end":6813.3},{"text":"the","start":6813.3,"end":6813.46},{"text":"Protocol's","start":6813.46,"end":6814.02},{"text":"current","start":6814.02,"end":6814.22},{"text":"focus","start":6814.22,"end":6814.46},{"text":"on","start":6814.46,"end":6814.66},{"text":"dispute","start":6814.66,"end":6815.06},{"text":"prevention","start":6815.06,"end":6815.58},{"text":"over","start":6815.58,"end":6815.9},{"text":"binding","start":6815.9,"end":6816.3},{"text":"resolution","start":6816.3,"end":6816.7},{"text":"as","start":6816.7,"end":6816.9},{"text":"to","start":6816.9,"end":6817.02},{"text":"correct","start":6817.02,"end":6817.26},{"text":"imbalances","start":6817.26,"end":6817.7},{"text":"in","start":6817.7,"end":6817.86},{"text":"tax","start":6817.86,"end":6818.06},{"text":"allocation","start":6818.06,"end":6818.66},{"text":"rights.","start":6818.66,"end":6819.02}]},{"text":"In response to question F, Agora strongly advocates for the inclusion of provisions that emphasize the Framework's Convention's capacity building commitments.","start":6819.42,"end":6826.3,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"In","start":6819.42,"end":6819.7},{"text":"response","start":6819.7,"end":6820.02},{"text":"to","start":6820.02,"end":6820.22},{"text":"question","start":6820.22,"end":6820.5},{"text":"F,","start":6820.5,"end":6820.82},{"text":"Agora","start":6820.82,"end":6821.46},{"text":"strongly","start":6821.46,"end":6821.86},{"text":"advocates","start":6821.86,"end":6822.26},{"text":"for","start":6822.26,"end":6822.42},{"text":"the","start":6822.42,"end":6822.54},{"text":"inclusion","start":6822.54,"end":6822.94},{"text":"of","start":6822.94,"end":6823.06},{"text":"provisions","start":6823.06,"end":6823.46},{"text":"that","start":6823.46,"end":6823.62},{"text":"emphasize","start":6823.62,"end":6823.98},{"text":"the","start":6823.98,"end":6824.14},{"text":"Framework's","start":6824.14,"end":6824.58},{"text":"Convention's","start":6824.58,"end":6825.06},{"text":"capacity","start":6825.06,"end":6825.5},{"text":"building","start":6825.5,"end":6825.74},{"text":"commitments.","start":6825.74,"end":6826.3}]},{"text":"We firmly suggest that capacity building shouldn't merely be a goal, but a solid commitment outlined by the Convention.","start":6826.46,"end":6832.06,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"We","start":6826.46,"end":6826.779},{"text":"firmly","start":6826.779,"end":6827.14},{"text":"suggest","start":6827.14,"end":6827.38},{"text":"that","start":6827.38,"end":6827.62},{"text":"capacity","start":6827.62,"end":6828.1},{"text":"building","start":6828.1,"end":6828.42},{"text":"shouldn't","start":6828.42,"end":6828.82},{"text":"merely","start":6828.82,"end":6829.14},{"text":"be","start":6829.14,"end":6829.3},{"text":"a","start":6829.3,"end":6829.46},{"text":"goal,","start":6829.46,"end":6829.74},{"text":"but","start":6829.74,"end":6829.94},{"text":"a","start":6829.94,"end":6830.1},{"text":"solid","start":6830.1,"end":6830.46},{"text":"commitment","start":6830.46,"end":6830.94},{"text":"outlined","start":6830.94,"end":6831.34},{"text":"by","start":6831.34,"end":6831.42},{"text":"the","start":6831.42,"end":6831.54},{"text":"Convention.","start":6831.54,"end":6832.06}]},{"text":"This ensures that implementation of dispute prevention mechanisms is intrinsically linked to to the provisions of technical and financial assistance.","start":6832.22,"end":6839.05,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"This","start":6832.22,"end":6832.5},{"text":"ensures","start":6832.5,"end":6832.94},{"text":"that","start":6832.94,"end":6833.18},{"text":"implementation","start":6833.18,"end":6833.74},{"text":"of","start":6833.74,"end":6833.86},{"text":"dispute","start":6833.86,"end":6834.26},{"text":"prevention","start":6834.26,"end":6834.66},{"text":"mechanisms","start":6834.66,"end":6835.3},{"text":"is","start":6835.3,"end":6835.54},{"text":"intrinsically","start":6835.54,"end":6836.14},{"text":"linked","start":6836.14,"end":6836.56},{"text":"to","start":6836.56,"end":6836.66},{"text":"to","start":6836.81,"end":6836.89},{"text":"the","start":6836.89,"end":6837.01},{"text":"provisions","start":6837.01,"end":6837.45},{"text":"of","start":6837.45,"end":6837.53},{"text":"technical","start":6837.53,"end":6837.85},{"text":"and","start":6837.85,"end":6838.09},{"text":"financial","start":6838.09,"end":6838.41},{"text":"assistance.","start":6838.41,"end":6839.05}]},{"text":"Chair, colleagues, delegates, this Convention must be accessible to all if we seek to create an equitable and sustainable convention that works for the future, not against it.","start":6839.29,"end":6847.65,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"Chair,","start":6839.29,"end":6839.69},{"text":"colleagues,","start":6839.85,"end":6840.41},{"text":"delegates,","start":6840.41,"end":6840.97},{"text":"this","start":6841.05,"end":6841.33},{"text":"Convention","start":6841.33,"end":6841.81},{"text":"must","start":6841.81,"end":6841.97},{"text":"be","start":6841.97,"end":6842.13},{"text":"accessible","start":6842.13,"end":6842.61},{"text":"to","start":6842.61,"end":6842.77},{"text":"all","start":6842.77,"end":6842.97},{"text":"if","start":6842.97,"end":6843.17},{"text":"we","start":6843.17,"end":6843.33},{"text":"seek","start":6843.33,"end":6843.53},{"text":"to","start":6843.53,"end":6843.65},{"text":"create","start":6843.65,"end":6843.85},{"text":"an","start":6843.85,"end":6844.05},{"text":"equitable","start":6844.05,"end":6844.45},{"text":"and","start":6844.45,"end":6844.65},{"text":"sustainable","start":6844.65,"end":6845.09},{"text":"convention","start":6845.09,"end":6845.61},{"text":"that","start":6845.61,"end":6845.93},{"text":"works","start":6845.93,"end":6846.21},{"text":"for","start":6846.21,"end":6846.33},{"text":"the","start":6846.33,"end":6846.45},{"text":"future,","start":6846.45,"end":6846.73},{"text":"not","start":6846.73,"end":6847.05},{"text":"against","start":6847.05,"end":6847.33},{"text":"it.","start":6847.33,"end":6847.65}]}]},{"sentences":[{"text":"Thank you. Thank you, Agora.","start":6847.65,"end":6852.33,"topics":[],"words":[{"text":"Thank","start":6847.65,"end":6847.97},{"text":"you.","start":6847.97,"end":6848.25},{"text":"Thank","start":6849.93,"end":6850.45},{"text":"you,","start":6850.45,"end":6850.81},{"text":"Agora.","start":6851.61,"end":6852.33}]},{"text":"All right, anybody else?","start":6852.97,"end":6854.29,"topics":[],"words":[{"text":"All","start":6852.97,"end":6853.21},{"text":"right,","start":6853.21,"end":6853.41},{"text":"anybody","start":6853.41,"end":6853.93},{"text":"else?","start":6853.93,"end":6854.29}]},{"text":"Any other Member States or stakeholders who want to take the floor?","start":6854.29,"end":6858.65,"topics":[],"words":[{"text":"Any","start":6854.29,"end":6854.53},{"text":"other","start":6854.53,"end":6854.81},{"text":"Member","start":6854.97,"end":6855.33},{"text":"States","start":6855.33,"end":6855.69},{"text":"or","start":6855.85,"end":6856.25},{"text":"stakeholders","start":6856.57,"end":6857.41},{"text":"who","start":6857.41,"end":6857.65},{"text":"want","start":6857.65,"end":6857.81},{"text":"to","start":6857.81,"end":6857.93},{"text":"take","start":6857.93,"end":6858.09},{"text":"the","start":6858.09,"end":6858.25},{"text":"floor?","start":6858.25,"end":6858.65}]}]}],"speaker":{"name":null,"affiliation":"Agora","affiliation_full":"Agora","group":null,"function":"Stakeholder"}},{"statement_number":53,"paragraphs":[{"sentences":[{"text":"Okay, so I think Ozambia, please go ahead.","start":6866.98,"end":6871.7,"topics":[],"words":[{"text":"Okay,","start":6866.98,"end":6867.42},{"text":"so","start":6867.42,"end":6867.62},{"text":"I","start":6867.62,"end":6867.74},{"text":"think","start":6867.74,"end":6868.02},{"text":"Ozambia,","start":6868.74,"end":6869.62},{"text":"please","start":6870.9,"end":6871.22},{"text":"go","start":6871.22,"end":6871.42},{"text":"ahead.","start":6871.42,"end":6871.7}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":54,"paragraphs":[{"sentences":[{"text":"Thank you.","start":6873.62,"end":6874.26,"topics":[],"words":[{"text":"Thank","start":6873.62,"end":6873.98},{"text":"you.","start":6873.98,"end":6874.26}]},{"text":"Chair and colleagues.","start":6874.26,"end":6875.78,"topics":[],"words":[{"text":"Chair","start":6874.26,"end":6874.62},{"text":"and","start":6874.62,"end":6874.98},{"text":"colleagues.","start":6874.98,"end":6875.78}]},{"text":"Zambia aligns with the input submitted on behalf of the African group by Nigeria.","start":6876.34,"end":6882.74,"topics":[],"words":[{"text":"Zambia","start":6876.34,"end":6876.94},{"text":"aligns","start":6876.94,"end":6877.42},{"text":"with","start":6877.42,"end":6877.58},{"text":"the","start":6877.58,"end":6877.7},{"text":"input","start":6877.7,"end":6878.1},{"text":"submitted","start":6878.1,"end":6878.82},{"text":"on","start":6879.78,"end":6880.1},{"text":"behalf","start":6880.1,"end":6880.38},{"text":"of","start":6880.38,"end":6880.5},{"text":"the","start":6880.5,"end":6880.7},{"text":"African","start":6880.7,"end":6881.3},{"text":"group","start":6881.3,"end":6881.62},{"text":"by","start":6881.62,"end":6881.98},{"text":"Nigeria.","start":6881.98,"end":6882.74}]},{"text":"In addition, as regards E, we would like to state that Zambia has reservations on APAs, which is why Zambia is of the view that the proposed mechanisms should be optional so that Member States would choose which ones would be applicable to them.","start":6884.02,"end":6907.15,"topics":[{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."}],"words":[{"text":"In","start":6884.02,"end":6884.34},{"text":"addition,","start":6884.34,"end":6884.66},{"text":"as","start":6885.38,"end":6885.7},{"text":"regards","start":6885.7,"end":6886.18},{"text":"E,","start":6886.82,"end":6887.22},{"text":"we","start":6888.27,"end":6888.51},{"text":"would","start":6888.67,"end":6889.03},{"text":"like","start":6889.03,"end":6889.39},{"text":"to","start":6889.63,"end":6889.95},{"text":"state","start":6889.95,"end":6890.19},{"text":"that","start":6890.19,"end":6890.39},{"text":"Zambia","start":6890.39,"end":6890.79},{"text":"has","start":6890.79,"end":6890.95},{"text":"reservations","start":6890.95,"end":6891.51},{"text":"on","start":6891.51,"end":6891.79},{"text":"APAs,","start":6891.79,"end":6892.51},{"text":"which","start":6894.75,"end":6895.03},{"text":"is","start":6895.03,"end":6895.27},{"text":"why","start":6895.27,"end":6895.63},{"text":"Zambia","start":6895.71,"end":6896.43},{"text":"is","start":6899.31,"end":6899.71},{"text":"of","start":6899.87,"end":6900.15},{"text":"the","start":6900.15,"end":6900.35},{"text":"view","start":6900.35,"end":6900.63},{"text":"that","start":6900.63,"end":6900.87},{"text":"the","start":6900.87,"end":6901.11},{"text":"proposed","start":6901.11,"end":6901.59},{"text":"mechanisms","start":6901.59,"end":6902.39},{"text":"should","start":6902.39,"end":6902.55},{"text":"be","start":6902.55,"end":6902.71},{"text":"optional","start":6902.71,"end":6903.15},{"text":"so","start":6903.629,"end":6903.909},{"text":"that","start":6903.909,"end":6904.07},{"text":"Member","start":6904.07,"end":6904.31},{"text":"States","start":6904.31,"end":6904.67},{"text":"would","start":6904.67,"end":6904.99},{"text":"choose","start":6904.99,"end":6905.35},{"text":"which","start":6905.35,"end":6905.59},{"text":"ones","start":6905.59,"end":6905.87},{"text":"would","start":6905.87,"end":6905.99},{"text":"be","start":6905.99,"end":6906.15},{"text":"applicable","start":6906.15,"end":6906.63},{"text":"to","start":6906.63,"end":6906.87},{"text":"them.","start":6906.87,"end":6907.15}]}]},{"sentences":[{"text":"As regards to F, Zambia is of the view that the issue of capacity building is already adequately covered under the Framework Convention and therefore in our view there's no need to have it included here.","start":6907.55,"end":6924.02,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"As","start":6907.55,"end":6907.87},{"text":"regards","start":6907.87,"end":6908.23},{"text":"to","start":6908.23,"end":6908.47},{"text":"F,","start":6908.47,"end":6908.83},{"text":"Zambia","start":6911.39,"end":6912.03},{"text":"is","start":6912.03,"end":6912.23},{"text":"of","start":6912.23,"end":6912.39},{"text":"the","start":6912.39,"end":6912.55},{"text":"view","start":6912.55,"end":6912.83},{"text":"that","start":6912.83,"end":6913.23},{"text":"the","start":6913.78,"end":6913.94},{"text":"issue","start":6913.94,"end":6914.18},{"text":"of","start":6914.18,"end":6914.5},{"text":"capacity","start":6915.46,"end":6916.1},{"text":"building","start":6916.1,"end":6916.42},{"text":"is","start":6916.5,"end":6916.86},{"text":"already","start":6916.86,"end":6917.22},{"text":"adequately","start":6917.3,"end":6917.9},{"text":"covered","start":6917.9,"end":6918.3},{"text":"under","start":6918.3,"end":6918.46},{"text":"the","start":6918.46,"end":6918.66},{"text":"Framework","start":6918.66,"end":6919.1},{"text":"Convention","start":6919.1,"end":6919.78},{"text":"and","start":6920.02,"end":6920.3},{"text":"therefore","start":6920.3,"end":6920.62},{"text":"in","start":6920.62,"end":6920.78},{"text":"our","start":6920.78,"end":6920.94},{"text":"view","start":6920.94,"end":6921.22},{"text":"there's","start":6921.46,"end":6921.86},{"text":"no","start":6921.86,"end":6921.98},{"text":"need","start":6921.98,"end":6922.18},{"text":"to","start":6922.18,"end":6922.38},{"text":"have","start":6922.38,"end":6922.58},{"text":"it","start":6922.58,"end":6922.9},{"text":"included","start":6922.9,"end":6923.62},{"text":"here.","start":6923.62,"end":6924.02}]},{"text":"This protocol should deal exclusively with dispute prevention and resolution.","start":6924.34,"end":6928.66,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"This","start":6924.34,"end":6924.66},{"text":"protocol","start":6924.66,"end":6925.18},{"text":"should","start":6925.18,"end":6925.34},{"text":"deal","start":6925.34,"end":6925.58},{"text":"exclusively","start":6925.58,"end":6926.18},{"text":"with","start":6926.18,"end":6926.5},{"text":"dispute","start":6926.5,"end":6927.14},{"text":"prevention","start":6927.3,"end":6927.9},{"text":"and","start":6927.9,"end":6928.06},{"text":"resolution.","start":6928.06,"end":6928.66}]},{"text":"Thank you.","start":6928.98,"end":6929.699,"topics":[],"words":[{"text":"Thank","start":6928.98,"end":6929.38},{"text":"you.","start":6929.38,"end":6929.699}]}]}],"speaker":{"name":null,"affiliation":"ZMB","affiliation_full":"Zambia","group":null,"function":"Representative"}},{"statement_number":55,"paragraphs":[{"sentences":[{"text":"Okay, thank you very much.","start":6932.42,"end":6933.62,"topics":[],"words":[{"text":"Okay,","start":6932.42,"end":6932.86},{"text":"thank","start":6932.86,"end":6933.06},{"text":"you","start":6933.06,"end":6933.18},{"text":"very","start":6933.18,"end":6933.34},{"text":"much.","start":6933.34,"end":6933.62}]}]},{"sentences":[{"text":"Thank you.","start":6944.19,"end":6944.59,"topics":[],"words":[{"text":"Thank","start":6944.19,"end":6944.39},{"text":"you.","start":6944.39,"end":6944.59}]},{"text":"Thank you very much.","start":6944.59,"end":6945.23,"topics":[],"words":[{"text":"Thank","start":6944.59,"end":6944.83},{"text":"you","start":6944.83,"end":6944.91},{"text":"very","start":6944.91,"end":6945.03},{"text":"much.","start":6945.03,"end":6945.23}]},{"text":"Just to reflect on some of the intervention, I think we should not let ourselves or the discussion being overshadowed by the question what is supposed to become a core mechanism or not.","start":6945.23,"end":6957.23,"topics":[],"words":[{"text":"Just","start":6945.23,"end":6945.43},{"text":"to","start":6945.43,"end":6945.67},{"text":"reflect","start":6945.67,"end":6946.11},{"text":"on","start":6946.11,"end":6946.43},{"text":"some","start":6946.43,"end":6946.71},{"text":"of","start":6946.71,"end":6946.87},{"text":"the","start":6946.87,"end":6947.03},{"text":"intervention,","start":6947.03,"end":6947.71},{"text":"I","start":6947.71,"end":6947.95},{"text":"think","start":6947.95,"end":6948.11},{"text":"we","start":6948.11,"end":6948.31},{"text":"should","start":6948.31,"end":6948.59},{"text":"not","start":6949.95,"end":6950.23},{"text":"let","start":6950.23,"end":6950.51},{"text":"ourselves","start":6950.51,"end":6951.15},{"text":"or","start":6951.23,"end":6951.51},{"text":"the","start":6951.51,"end":6951.67},{"text":"discussion","start":6951.67,"end":6952.11},{"text":"being","start":6952.11,"end":6952.35},{"text":"overshadowed","start":6952.35,"end":6953.07},{"text":"by","start":6953.07,"end":6953.19},{"text":"the","start":6953.19,"end":6953.39},{"text":"question","start":6953.39,"end":6953.71},{"text":"what","start":6954.51,"end":6954.829},{"text":"is","start":6954.829,"end":6955.029},{"text":"supposed","start":6955.029,"end":6955.35},{"text":"to","start":6955.35,"end":6955.51},{"text":"become","start":6955.51,"end":6955.71},{"text":"a","start":6955.71,"end":6955.91},{"text":"core","start":6955.91,"end":6956.23},{"text":"mechanism","start":6956.23,"end":6956.75},{"text":"or","start":6956.75,"end":6956.95},{"text":"not.","start":6956.95,"end":6957.23}]},{"text":"It is true that we had some initial discussions on that question.","start":6957.47,"end":6962.51,"topics":[],"words":[{"text":"It","start":6957.47,"end":6957.75},{"text":"is","start":6957.75,"end":6957.91},{"text":"true","start":6957.91,"end":6958.19},{"text":"that","start":6958.19,"end":6958.39},{"text":"we","start":6958.39,"end":6958.67},{"text":"had","start":6958.75,"end":6959.15},{"text":"some","start":6959.47,"end":6959.87},{"text":"initial","start":6959.87,"end":6960.43},{"text":"discussions","start":6960.43,"end":6960.99},{"text":"on","start":6960.99,"end":6961.31},{"text":"that","start":6961.79,"end":6962.15},{"text":"question.","start":6962.15,"end":6962.51}]},{"text":"It.","start":6964.11,"end":6964.37,"topics":[],"words":[{"text":"It.","start":6964.11,"end":6964.37}]}]},{"sentences":[{"text":"It was for example proposed now by Singapore to do it the other way around and to identify first a core mechanism and then to come up with the details.","start":6964.44,"end":6973.64,"topics":[],"words":[{"text":"It","start":6964.44,"end":6964.56},{"text":"was","start":6964.56,"end":6964.76},{"text":"for","start":6964.76,"end":6964.96},{"text":"example","start":6964.96,"end":6965.44},{"text":"proposed","start":6965.44,"end":6965.96},{"text":"now","start":6966.12,"end":6966.52},{"text":"by","start":6966.6,"end":6966.88},{"text":"Singapore","start":6966.88,"end":6967.4},{"text":"to","start":6967.4,"end":6967.6},{"text":"do","start":6967.6,"end":6967.72},{"text":"it","start":6967.72,"end":6967.8},{"text":"the","start":6967.8,"end":6967.92},{"text":"other","start":6967.92,"end":6968.08},{"text":"way","start":6968.08,"end":6968.24},{"text":"around","start":6968.24,"end":6968.48},{"text":"and","start":6968.48,"end":6968.72},{"text":"to","start":6968.72,"end":6968.88},{"text":"identify","start":6968.88,"end":6969.36},{"text":"first","start":6969.36,"end":6969.6},{"text":"a","start":6969.6,"end":6969.76},{"text":"core","start":6969.76,"end":6970},{"text":"mechanism","start":6970,"end":6970.48},{"text":"and","start":6970.48,"end":6970.68},{"text":"then","start":6970.68,"end":6970.92},{"text":"to","start":6972.04,"end":6972.36},{"text":"come","start":6972.36,"end":6972.56},{"text":"up","start":6972.56,"end":6972.68},{"text":"with","start":6972.68,"end":6972.8},{"text":"the","start":6972.8,"end":6973},{"text":"details.","start":6973,"end":6973.64}]},{"text":"We have tried, we have failed.","start":6973.8,"end":6975.6,"topics":[],"words":[{"text":"We","start":6973.8,"end":6974.08},{"text":"have","start":6974.08,"end":6974.24},{"text":"tried,","start":6974.24,"end":6974.68},{"text":"we","start":6974.84,"end":6975.12},{"text":"have","start":6975.12,"end":6975.28},{"text":"failed.","start":6975.28,"end":6975.6}]},{"text":"So we kind of reach a deadlock in the discussions and concerns were raised mutually regarding the respective other mechanism.","start":6975.6,"end":6984.52,"topics":[],"words":[{"text":"So","start":6975.6,"end":6975.72},{"text":"we","start":6975.72,"end":6975.88},{"text":"kind","start":6975.88,"end":6976.08},{"text":"of","start":6976.08,"end":6976.24},{"text":"reach","start":6976.24,"end":6976.44},{"text":"a","start":6976.44,"end":6976.6},{"text":"deadlock","start":6976.6,"end":6977.16},{"text":"in","start":6977.16,"end":6977.32},{"text":"the","start":6977.32,"end":6977.48},{"text":"discussions","start":6977.48,"end":6978.08},{"text":"and","start":6978.08,"end":6978.36},{"text":"concerns","start":6978.36,"end":6978.92},{"text":"were","start":6978.92,"end":6979.16},{"text":"raised","start":6979.16,"end":6979.56},{"text":"mutually","start":6980.279,"end":6980.84},{"text":"regarding","start":6981.32,"end":6982.04},{"text":"the","start":6982.84,"end":6983.12},{"text":"respective","start":6983.12,"end":6983.64},{"text":"other","start":6983.64,"end":6983.92},{"text":"mechanism.","start":6983.92,"end":6984.52}]},{"text":"Whether these concerns are justified and valid is something then that can only be assessed when we have more meat on the bones, When we have come up with a detailed scope and the functioning of the individual mechanism and also the rules and conditions that govern the Member States engagement.","start":6985.88,"end":7012.61,"topics":[],"words":[{"text":"Whether","start":6985.88,"end":6986.24},{"text":"these","start":6986.24,"end":6986.56},{"text":"concerns","start":6986.56,"end":6987.28},{"text":"are","start":6987.28,"end":6987.52},{"text":"justified","start":6987.52,"end":6987.96},{"text":"and","start":6987.96,"end":6988.2},{"text":"valid","start":6988.2,"end":6988.72},{"text":"is","start":6988.72,"end":6989},{"text":"something","start":6989,"end":6989.28},{"text":"then","start":6989.28,"end":6989.6},{"text":"that","start":6989.6,"end":6989.9},{"text":"can","start":6990.13,"end":6990.37},{"text":"only","start":6990.45,"end":6990.81},{"text":"be","start":6990.81,"end":6991.13},{"text":"assessed","start":6991.13,"end":6991.89},{"text":"when","start":6993.17,"end":6993.49},{"text":"we","start":6993.49,"end":6993.69},{"text":"have","start":6993.69,"end":6993.97},{"text":"more","start":6994.13,"end":6994.53},{"text":"meat","start":6995.49,"end":6995.85},{"text":"on","start":6995.85,"end":6996.01},{"text":"the","start":6996.01,"end":6996.17},{"text":"bones,","start":6996.17,"end":6996.61},{"text":"When","start":7001.33,"end":7001.65},{"text":"we","start":7001.65,"end":7001.85},{"text":"have","start":7001.85,"end":7002.01},{"text":"come","start":7002.01,"end":7002.21},{"text":"up","start":7002.21,"end":7002.45},{"text":"with","start":7002.45,"end":7002.69},{"text":"a","start":7002.69,"end":7003.01},{"text":"detailed","start":7003.01,"end":7003.61},{"text":"scope","start":7003.61,"end":7004.13},{"text":"and","start":7004.21,"end":7004.57},{"text":"the","start":7004.57,"end":7004.85},{"text":"functioning","start":7004.85,"end":7005.45},{"text":"of","start":7005.45,"end":7005.69},{"text":"the","start":7005.69,"end":7005.97},{"text":"individual","start":7006.05,"end":7006.65},{"text":"mechanism","start":7006.65,"end":7007.21},{"text":"and","start":7007.21,"end":7007.45},{"text":"also","start":7007.45,"end":7007.65},{"text":"the","start":7007.65,"end":7007.89},{"text":"rules","start":7007.89,"end":7008.29},{"text":"and","start":7008.61,"end":7008.97},{"text":"conditions","start":7008.97,"end":7009.57},{"text":"that","start":7009.57,"end":7009.89},{"text":"govern","start":7009.89,"end":7010.21},{"text":"the","start":7011.01,"end":7011.29},{"text":"Member","start":7011.29,"end":7011.53},{"text":"States","start":7011.53,"end":7011.85},{"text":"engagement.","start":7011.85,"end":7012.61}]},{"text":"And this is kind of a reference to the often quoted case by case optionality, so that it would be.","start":7012.61,"end":7020.14,"topics":[],"words":[{"text":"And","start":7012.61,"end":7012.93},{"text":"this","start":7012.93,"end":7013.13},{"text":"is","start":7013.13,"end":7013.41},{"text":"kind","start":7013.57,"end":7013.89},{"text":"of","start":7013.89,"end":7014.09},{"text":"a","start":7014.09,"end":7014.21},{"text":"reference","start":7014.21,"end":7014.65},{"text":"to","start":7014.65,"end":7015.01},{"text":"the","start":7015.58,"end":7015.74},{"text":"often","start":7015.74,"end":7015.98},{"text":"quoted","start":7015.98,"end":7016.5},{"text":"case","start":7016.5,"end":7016.78},{"text":"by","start":7016.78,"end":7017.02},{"text":"case","start":7017.02,"end":7017.34},{"text":"optionality,","start":7017.74,"end":7018.62},{"text":"so","start":7018.86,"end":7019.14},{"text":"that","start":7019.14,"end":7019.34},{"text":"it","start":7019.34,"end":7019.54},{"text":"would","start":7019.54,"end":7019.78},{"text":"be.","start":7019.78,"end":7020.14}]}]},{"sentences":[{"text":"It would.","start":7022.38,"end":7023.02,"topics":[],"words":[{"text":"It","start":7022.38,"end":7022.7},{"text":"would.","start":7022.7,"end":7023.02}]},{"text":"It would help Member States to better assess whether those mechanisms fit their individual legal framework, the administrative, the administrative procedures and also their capacity constraints.","start":7023.42,"end":7042.67,"topics":[],"words":[{"text":"It","start":7023.42,"end":7023.7},{"text":"would","start":7023.7,"end":7023.98},{"text":"help","start":7025.18,"end":7025.58},{"text":"Member","start":7025.98,"end":7026.38},{"text":"States","start":7026.38,"end":7026.78},{"text":"to","start":7026.86,"end":7027.22},{"text":"better","start":7027.22,"end":7027.58},{"text":"assess","start":7027.58,"end":7028.06},{"text":"whether","start":7031.74,"end":7032.14},{"text":"those","start":7032.3,"end":7032.62},{"text":"mechanisms","start":7032.62,"end":7033.3},{"text":"fit","start":7033.3,"end":7033.66},{"text":"their","start":7033.9,"end":7034.26},{"text":"individual","start":7034.26,"end":7034.94},{"text":"legal","start":7035.02,"end":7035.5},{"text":"framework,","start":7035.5,"end":7036.06},{"text":"the","start":7036.06,"end":7036.38},{"text":"administrative,","start":7036.38,"end":7037.34},{"text":"the","start":7038.38,"end":7038.7},{"text":"administrative","start":7038.7,"end":7039.38},{"text":"procedures","start":7039.38,"end":7039.94},{"text":"and","start":7039.94,"end":7040.18},{"text":"also","start":7040.18,"end":7040.46},{"text":"their","start":7040.46,"end":7040.86},{"text":"capacity","start":7041.43,"end":7041.95},{"text":"constraints.","start":7041.95,"end":7042.67}]},{"text":"And therefore, given those initial discussions, we propose to stick to the approach as outlined in the concept.","start":7042.67,"end":7049.51,"topics":[],"words":[{"text":"And","start":7042.67,"end":7042.83},{"text":"therefore,","start":7042.83,"end":7043.19},{"text":"given","start":7044.63,"end":7044.99},{"text":"those","start":7044.99,"end":7045.27},{"text":"initial","start":7045.27,"end":7045.67},{"text":"discussions,","start":7045.67,"end":7046.23},{"text":"we","start":7046.23,"end":7046.47},{"text":"propose","start":7046.47,"end":7046.87},{"text":"to","start":7046.87,"end":7047.07},{"text":"stick","start":7047.07,"end":7047.31},{"text":"to","start":7047.31,"end":7047.47},{"text":"the","start":7047.47,"end":7047.67},{"text":"approach","start":7047.67,"end":7047.99},{"text":"as","start":7048.07,"end":7048.35},{"text":"outlined","start":7048.35,"end":7048.83},{"text":"in","start":7048.83,"end":7048.99},{"text":"the","start":7048.99,"end":7049.11},{"text":"concept.","start":7049.11,"end":7049.51}]},{"text":"Note to first discuss the menu.","start":7049.51,"end":7052.07,"topics":[],"words":[{"text":"Note","start":7049.51,"end":7049.79},{"text":"to","start":7049.79,"end":7050.03},{"text":"first","start":7050.03,"end":7050.35},{"text":"discuss","start":7050.35,"end":7050.71},{"text":"the","start":7051.27,"end":7051.55},{"text":"menu.","start":7051.55,"end":7052.07}]},{"text":"To give our best to improve, to give our best to come up with the best possible mechanisms.","start":7052.95,"end":7062.43,"topics":[],"words":[{"text":"To","start":7052.95,"end":7053.23},{"text":"give","start":7053.23,"end":7053.39},{"text":"our","start":7053.39,"end":7053.67},{"text":"best","start":7053.67,"end":7054.07},{"text":"to","start":7054.55,"end":7054.95},{"text":"improve,","start":7055.11,"end":7055.51},{"text":"to","start":7057.67,"end":7057.95},{"text":"give","start":7057.95,"end":7058.15},{"text":"our","start":7058.15,"end":7058.43},{"text":"best","start":7058.43,"end":7058.75},{"text":"to","start":7058.75,"end":7058.99},{"text":"come","start":7058.99,"end":7059.15},{"text":"up","start":7059.15,"end":7059.31},{"text":"with","start":7059.31,"end":7059.51},{"text":"the","start":7059.51,"end":7059.83},{"text":"best","start":7059.83,"end":7060.19},{"text":"possible","start":7060.19,"end":7060.55},{"text":"mechanisms.","start":7061.51,"end":7062.43}]}]},{"sentences":[{"text":"And in that regard, it is certainly our intention to draw inspiration from existing frameworks, existing mechanisms, while at the same time having regard to the necessity and the needs of all Member States and wherever possible, to strengthen the mechanisms.","start":7062.43,"end":7083.84,"topics":[],"words":[{"text":"And","start":7062.43,"end":7062.67},{"text":"in","start":7062.67,"end":7062.83},{"text":"that","start":7062.83,"end":7063.03},{"text":"regard,","start":7063.03,"end":7063.51},{"text":"it","start":7063.83,"end":7064.11},{"text":"is","start":7064.11,"end":7064.27},{"text":"certainly","start":7064.27,"end":7064.75},{"text":"our","start":7064.75,"end":7065.11},{"text":"intention","start":7067.52,"end":7067.92},{"text":"to","start":7068,"end":7068.36},{"text":"draw","start":7068.36,"end":7068.76},{"text":"inspiration","start":7068.76,"end":7069.4},{"text":"from","start":7069.4,"end":7069.72},{"text":"existing","start":7069.72,"end":7070.32},{"text":"frameworks,","start":7071.36,"end":7072},{"text":"existing","start":7072,"end":7072.52},{"text":"mechanisms,","start":7072.52,"end":7073.44},{"text":"while","start":7074,"end":7074.32},{"text":"at","start":7074.32,"end":7074.52},{"text":"the","start":7074.52,"end":7074.68},{"text":"same","start":7074.68,"end":7074.84},{"text":"time","start":7074.84,"end":7075.08},{"text":"having","start":7075.08,"end":7075.4},{"text":"regard","start":7075.4,"end":7075.92},{"text":"to","start":7075.92,"end":7076.32},{"text":"the","start":7076.88,"end":7077.28},{"text":"necessity","start":7077.28,"end":7077.96},{"text":"and","start":7077.96,"end":7078.2},{"text":"the","start":7078.2,"end":7078.4},{"text":"needs","start":7078.4,"end":7078.72},{"text":"of","start":7078.88,"end":7079.28},{"text":"all","start":7079.44,"end":7079.76},{"text":"Member","start":7079.76,"end":7080.04},{"text":"States","start":7080.04,"end":7080.4},{"text":"and","start":7080.4,"end":7080.8},{"text":"wherever","start":7081.04,"end":7081.52},{"text":"possible,","start":7081.52,"end":7081.84},{"text":"to","start":7081.84,"end":7082.12},{"text":"strengthen","start":7082.12,"end":7082.64},{"text":"the","start":7082.64,"end":7083},{"text":"mechanisms.","start":7083,"end":7083.84}]}]},{"sentences":[{"text":"Okay, everybody's very quiet.","start":7094.49,"end":7096.33,"topics":[],"words":[{"text":"Okay,","start":7094.49,"end":7094.89},{"text":"everybody's","start":7094.97,"end":7095.73},{"text":"very","start":7095.73,"end":7095.93},{"text":"quiet.","start":7095.93,"end":7096.33}]},{"text":"No more comments.","start":7098.09,"end":7098.89,"topics":[],"words":[{"text":"No","start":7098.09,"end":7098.37},{"text":"more","start":7098.37,"end":7098.57},{"text":"comments.","start":7098.57,"end":7098.89}]},{"text":"Or do we, do we move on then to dispute resolution?","start":7099.21,"end":7102.97,"topics":[],"words":[{"text":"Or","start":7099.21,"end":7099.53},{"text":"do","start":7099.53,"end":7099.73},{"text":"we,","start":7099.73,"end":7100.01},{"text":"do","start":7100.01,"end":7100.29},{"text":"we","start":7100.29,"end":7100.45},{"text":"move","start":7100.45,"end":7100.65},{"text":"on","start":7100.65,"end":7100.97},{"text":"then","start":7101.13,"end":7101.49},{"text":"to","start":7101.49,"end":7101.77},{"text":"dispute","start":7101.77,"end":7102.29},{"text":"resolution?","start":7102.29,"end":7102.97}]}]},{"sentences":[{"text":"Okay, Well, that fits perfectly.","start":7105.21,"end":7112.65,"topics":[],"words":[{"text":"Okay,","start":7105.21,"end":7105.77},{"text":"Well,","start":7110.25,"end":7110.57},{"text":"that","start":7110.57,"end":7110.89},{"text":"fits","start":7111.05,"end":7111.53},{"text":"perfectly.","start":7111.93,"end":7112.65}]}]},{"sentences":[{"text":"I guess everything that I just said and shared is also true.","start":7115.05,"end":7120.02,"topics":[],"words":[{"text":"I","start":7115.05,"end":7115.33},{"text":"guess","start":7115.33,"end":7115.61},{"text":"everything","start":7115.61,"end":7115.93},{"text":"that","start":7115.93,"end":7116.33},{"text":"I","start":7116.81,"end":7117.09},{"text":"just","start":7117.09,"end":7117.37},{"text":"said","start":7118.18,"end":7118.38},{"text":"and","start":7118.38,"end":7118.62},{"text":"shared","start":7118.62,"end":7119.02},{"text":"is","start":7119.02,"end":7119.26},{"text":"also","start":7119.26,"end":7119.62},{"text":"true.","start":7119.62,"end":7120.02}]},{"text":"And we are now going to discuss dispute resolution mechanisms.","start":7120.02,"end":7124.02,"topics":[],"words":[{"text":"And","start":7120.02,"end":7120.22},{"text":"we","start":7120.22,"end":7120.42},{"text":"are","start":7120.42,"end":7120.62},{"text":"now","start":7120.62,"end":7120.86},{"text":"going","start":7120.86,"end":7121.14},{"text":"to","start":7121.14,"end":7121.34},{"text":"discuss","start":7121.34,"end":7121.62},{"text":"dispute","start":7122.18,"end":7122.7},{"text":"resolution","start":7122.7,"end":7123.22},{"text":"mechanisms.","start":7123.22,"end":7124.02}]},{"text":"Kindly ask the Secretary to turn to slide 11.","start":7124.18,"end":7131.06,"topics":[],"words":[{"text":"Kindly","start":7124.18,"end":7124.62},{"text":"ask","start":7124.62,"end":7124.78},{"text":"the","start":7124.78,"end":7124.94},{"text":"Secretary","start":7124.94,"end":7125.62},{"text":"to","start":7125.7,"end":7126.06},{"text":"turn","start":7126.06,"end":7126.42},{"text":"to","start":7126.42,"end":7126.82},{"text":"slide","start":7127.06,"end":7127.62},{"text":"11.","start":7130.66,"end":7131.06}]}]},{"sentences":[{"text":"There we are.","start":7137.06,"end":7137.74,"topics":[],"words":[{"text":"There","start":7137.06,"end":7137.34},{"text":"we","start":7137.34,"end":7137.5},{"text":"are.","start":7137.5,"end":7137.74}]},{"text":"Okay.","start":7137.74,"end":7138.26,"topics":[],"words":[{"text":"Okay.","start":7137.74,"end":7138.26}]}]},{"sentences":[{"text":"In terms of dispute resolution, the proposed menu contains the following mechanisms.","start":7140.98,"end":7150.87,"topics":[],"words":[{"text":"In","start":7140.98,"end":7141.26},{"text":"terms","start":7141.26,"end":7141.5},{"text":"of","start":7141.5,"end":7141.78},{"text":"dispute","start":7141.78,"end":7142.26},{"text":"resolution,","start":7142.26,"end":7142.82},{"text":"the","start":7144.95,"end":7145.07},{"text":"proposed","start":7145.07,"end":7145.51},{"text":"menu","start":7145.75,"end":7146.39},{"text":"contains","start":7148.15,"end":7148.79},{"text":"the","start":7148.95,"end":7149.23},{"text":"following","start":7149.23,"end":7149.51},{"text":"mechanisms.","start":7150.15,"end":7150.87}]},{"text":"Mutual agreement procedures, conciliation, mediation and arbitration, and here, similar to the preventive mechanisms, the concept notes provides for proposed main features and the description of each mechanism, and it is now the opportunity for us to discuss those main features.","start":7150.87,"end":7179.12,"topics":[],"words":[{"text":"Mutual","start":7150.87,"end":7151.27},{"text":"agreement","start":7151.27,"end":7151.75},{"text":"procedures,","start":7151.75,"end":7152.31},{"text":"conciliation,","start":7153.67,"end":7154.71},{"text":"mediation","start":7155.51,"end":7156.47},{"text":"and","start":7156.95,"end":7157.27},{"text":"arbitration,","start":7157.27,"end":7157.99},{"text":"and","start":7159.109,"end":7159.389},{"text":"here,","start":7159.389,"end":7159.67},{"text":"similar","start":7159.83,"end":7160.23},{"text":"to","start":7160.31,"end":7160.71},{"text":"the","start":7160.71,"end":7161.11},{"text":"preventive","start":7161.51,"end":7162.19},{"text":"mechanisms,","start":7162.19,"end":7163.03},{"text":"the","start":7163.99,"end":7164.27},{"text":"concept","start":7164.27,"end":7164.75},{"text":"notes","start":7164.75,"end":7165.27},{"text":"provides","start":7165.43,"end":7165.99},{"text":"for","start":7165.99,"end":7166.31},{"text":"proposed","start":7167.51,"end":7168.15},{"text":"main","start":7168.88,"end":7169.08},{"text":"features","start":7169.08,"end":7169.56},{"text":"and","start":7169.56,"end":7169.76},{"text":"the","start":7169.76,"end":7169.96},{"text":"description","start":7169.96,"end":7170.48},{"text":"of","start":7170.48,"end":7170.76},{"text":"each","start":7170.76,"end":7171.12},{"text":"mechanism,","start":7171.76,"end":7172.48},{"text":"and","start":7173.44,"end":7173.72},{"text":"it","start":7173.72,"end":7173.88},{"text":"is","start":7173.88,"end":7174.08},{"text":"now","start":7174.08,"end":7174.28},{"text":"the","start":7174.28,"end":7174.44},{"text":"opportunity","start":7174.44,"end":7175.12},{"text":"for","start":7176,"end":7176.28},{"text":"us","start":7176.28,"end":7176.48},{"text":"to","start":7176.48,"end":7176.8},{"text":"discuss","start":7176.96,"end":7177.36},{"text":"those","start":7177.76,"end":7178.16},{"text":"main","start":7178.16,"end":7178.48},{"text":"features.","start":7178.48,"end":7179.12}]},{"text":"In addition to that, the Concept Note proposes also an anchoring provision enabling the UN to support these mechanisms in a facilitative nature without deciding individual disputes.","start":7180.96,"end":7197.57,"topics":[],"words":[{"text":"In","start":7180.96,"end":7181.24},{"text":"addition","start":7181.24,"end":7181.52},{"text":"to","start":7181.52,"end":7181.8},{"text":"that,","start":7181.8,"end":7182.08},{"text":"the","start":7183.2,"end":7183.48},{"text":"Concept","start":7183.48,"end":7183.96},{"text":"Note","start":7183.96,"end":7184.28},{"text":"proposes","start":7184.28,"end":7184.76},{"text":"also","start":7184.76,"end":7185.119},{"text":"an","start":7185.44,"end":7185.84},{"text":"anchoring","start":7186.16,"end":7186.88},{"text":"provision","start":7186.88,"end":7187.36},{"text":"enabling","start":7187.76,"end":7188.32},{"text":"the","start":7188.32,"end":7188.52},{"text":"UN","start":7188.52,"end":7188.8},{"text":"to","start":7188.8,"end":7189.08},{"text":"support","start":7189.08,"end":7189.36},{"text":"these","start":7189.44,"end":7189.8},{"text":"mechanisms","start":7189.8,"end":7190.64},{"text":"in","start":7191.04,"end":7191.32},{"text":"a","start":7191.32,"end":7191.48},{"text":"facilitative","start":7191.48,"end":7192.24},{"text":"nature","start":7192.4,"end":7192.88},{"text":"without","start":7193.68,"end":7194.08},{"text":"deciding","start":7195.41,"end":7196.13},{"text":"individual","start":7196.21,"end":7196.89},{"text":"disputes.","start":7196.89,"end":7197.57}]},{"text":"This is something that would remain exclusively in the competence of the Member States involved.","start":7197.65,"end":7206.13,"topics":[],"words":[{"text":"This","start":7197.65,"end":7197.97},{"text":"is","start":7197.97,"end":7198.17},{"text":"something","start":7198.17,"end":7198.45},{"text":"that","start":7198.45,"end":7198.85},{"text":"would","start":7199.09,"end":7199.45},{"text":"remain","start":7199.45,"end":7199.97},{"text":"exclusively","start":7203.09,"end":7203.85},{"text":"in","start":7203.85,"end":7204.05},{"text":"the","start":7204.05,"end":7204.17},{"text":"competence","start":7204.17,"end":7204.69},{"text":"of","start":7204.69,"end":7204.89},{"text":"the","start":7204.89,"end":7205.05},{"text":"Member","start":7205.05,"end":7205.29},{"text":"States","start":7205.29,"end":7205.61},{"text":"involved.","start":7205.61,"end":7206.13}]},{"text":"And this facilitation could be, for example, could be done by providing technical assistance.","start":7207.09,"end":7213.17,"topics":[],"words":[{"text":"And","start":7207.09,"end":7207.49},{"text":"this","start":7207.57,"end":7207.93},{"text":"facilitation","start":7207.93,"end":7208.73},{"text":"could","start":7208.73,"end":7209.09},{"text":"be,","start":7209.41,"end":7209.69},{"text":"for","start":7209.69,"end":7209.85},{"text":"example,","start":7209.85,"end":7210.37},{"text":"could","start":7210.77,"end":7211.05},{"text":"be","start":7211.05,"end":7211.17},{"text":"done","start":7211.17,"end":7211.33},{"text":"by","start":7211.33,"end":7211.57},{"text":"providing","start":7211.57,"end":7211.97},{"text":"technical","start":7211.97,"end":7212.45},{"text":"assistance.","start":7212.45,"end":7213.17}]}]},{"sentences":[{"text":"Also here again, capacity building, assisting with administrative functions, or hosting or providing, providing technical communications tools.","start":7213.41,"end":7222.3,"topics":[],"words":[{"text":"Also","start":7213.41,"end":7213.77},{"text":"here","start":7213.77,"end":7214.01},{"text":"again,","start":7214.01,"end":7214.25},{"text":"capacity","start":7214.25,"end":7214.89},{"text":"building,","start":7214.89,"end":7215.25},{"text":"assisting","start":7216.53,"end":7217.05},{"text":"with","start":7217.05,"end":7217.25},{"text":"administrative","start":7217.25,"end":7218.05},{"text":"functions,","start":7218.05,"end":7218.69},{"text":"or","start":7218.85,"end":7219.13},{"text":"hosting","start":7219.13,"end":7219.53},{"text":"or","start":7219.53,"end":7219.69},{"text":"providing,","start":7219.69,"end":7219.91},{"text":"providing","start":7219.98,"end":7220.3},{"text":"technical","start":7220.3,"end":7220.78},{"text":"communications","start":7220.78,"end":7221.58},{"text":"tools.","start":7221.66,"end":7222.3}]}]},{"sentences":[{"text":"On the following slide.","start":7228.06,"end":7229.34,"topics":[],"words":[{"text":"On","start":7228.06,"end":7228.34},{"text":"the","start":7228.34,"end":7228.46},{"text":"following","start":7228.46,"end":7228.7},{"text":"slide.","start":7228.78,"end":7229.34}]},{"text":"Thank you.","start":7231.18,"end":7231.82,"topics":[],"words":[{"text":"Thank","start":7231.18,"end":7231.54},{"text":"you.","start":7231.54,"end":7231.82}]},{"text":"We are confronted with three questions and one is more specifically dedicated to map, because when it comes to map, the proposal is to take as a starting point the provision that we know and is part of the UN Model Convention and it's Article 25.","start":7232.7,"end":7256.15,"topics":[],"words":[{"text":"We","start":7232.7,"end":7232.98},{"text":"are","start":7232.98,"end":7233.14},{"text":"confronted","start":7233.14,"end":7233.62},{"text":"with","start":7233.62,"end":7233.82},{"text":"three","start":7233.82,"end":7234.14},{"text":"questions","start":7234.14,"end":7234.94},{"text":"and","start":7235.819,"end":7236.099},{"text":"one","start":7236.099,"end":7236.3},{"text":"is","start":7236.3,"end":7236.62},{"text":"more","start":7237.9,"end":7238.18},{"text":"specifically","start":7238.18,"end":7238.86},{"text":"dedicated","start":7238.86,"end":7239.54},{"text":"to","start":7239.54,"end":7239.86},{"text":"map,","start":7239.86,"end":7240.54},{"text":"because","start":7241.74,"end":7242.1},{"text":"when","start":7242.1,"end":7242.34},{"text":"it","start":7242.34,"end":7242.46},{"text":"comes","start":7242.46,"end":7242.58},{"text":"to","start":7242.58,"end":7242.78},{"text":"map,","start":7242.78,"end":7243.42},{"text":"the","start":7244.06,"end":7244.34},{"text":"proposal","start":7244.34,"end":7244.9},{"text":"is","start":7244.9,"end":7245.14},{"text":"to","start":7245.14,"end":7245.44},{"text":"take","start":7245.91,"end":7246.07},{"text":"as","start":7246.07,"end":7246.27},{"text":"a","start":7246.27,"end":7246.43},{"text":"starting","start":7246.43,"end":7246.87},{"text":"point","start":7246.87,"end":7247.27},{"text":"the","start":7247.35,"end":7247.75},{"text":"provision","start":7247.91,"end":7248.55},{"text":"that","start":7248.71,"end":7249.03},{"text":"we","start":7249.03,"end":7249.35},{"text":"know","start":7249.51,"end":7249.91},{"text":"and","start":7250.55,"end":7250.87},{"text":"is","start":7250.87,"end":7251.19},{"text":"part","start":7251.27,"end":7251.67},{"text":"of","start":7251.83,"end":7252.15},{"text":"the","start":7252.15,"end":7252.47},{"text":"UN","start":7252.47,"end":7252.87},{"text":"Model","start":7253.11,"end":7253.59},{"text":"Convention","start":7253.59,"end":7254.23},{"text":"and","start":7254.63,"end":7254.91},{"text":"it's","start":7254.91,"end":7255.15},{"text":"Article","start":7255.15,"end":7255.43},{"text":"25.","start":7255.51,"end":7256.15}]},{"text":"So the first question would be whether the indicative key features that are that are outlined for each dispute resolution mechanism provide an appropriate basis for drafting the corresponding provisions under the Protocol.","start":7256.15,"end":7268.71,"topics":[],"words":[{"text":"So","start":7256.15,"end":7256.43},{"text":"the","start":7256.43,"end":7256.67},{"text":"first","start":7256.67,"end":7256.95},{"text":"question","start":7256.95,"end":7257.23},{"text":"would","start":7257.23,"end":7257.47},{"text":"be","start":7257.47,"end":7257.63},{"text":"whether","start":7257.63,"end":7257.83},{"text":"the","start":7257.83,"end":7258.11},{"text":"indicative","start":7258.11,"end":7258.71},{"text":"key","start":7258.71,"end":7259.03},{"text":"features","start":7259.03,"end":7259.63},{"text":"that","start":7259.63,"end":7259.87},{"text":"are","start":7259.87,"end":7260.11},{"text":"that","start":7260.11,"end":7260.35},{"text":"are","start":7260.35,"end":7260.55},{"text":"outlined","start":7260.55,"end":7261.11},{"text":"for","start":7261.11,"end":7261.23},{"text":"each","start":7261.23,"end":7261.47},{"text":"dispute","start":7261.47,"end":7261.95},{"text":"resolution","start":7261.95,"end":7262.39},{"text":"mechanism","start":7262.39,"end":7263.03},{"text":"provide","start":7263.59,"end":7263.99},{"text":"an","start":7264.07,"end":7264.39},{"text":"appropriate","start":7264.39,"end":7264.95},{"text":"basis","start":7265.03,"end":7265.59},{"text":"for","start":7265.67,"end":7265.99},{"text":"drafting","start":7265.99,"end":7266.47},{"text":"the","start":7266.47,"end":7266.67},{"text":"corresponding","start":7266.67,"end":7267.23},{"text":"provisions","start":7267.23,"end":7267.71},{"text":"under","start":7267.71,"end":7267.91},{"text":"the","start":7267.91,"end":7268.11},{"text":"Protocol.","start":7268.11,"end":7268.71}]},{"text":"Second, for map, specifically, whether it is appropriate that the current MAP article of the United Nations Model Convention should serve as a starting point for the Protocol map provision.","start":7269.91,"end":7282.4,"topics":[],"words":[{"text":"Second,","start":7269.91,"end":7270.27},{"text":"for","start":7270.27,"end":7270.55},{"text":"map,","start":7270.55,"end":7270.97},{"text":"specifically,","start":7271.84,"end":7272.4},{"text":"whether","start":7272.4,"end":7272.68},{"text":"it","start":7272.68,"end":7272.88},{"text":"is","start":7272.88,"end":7273.04},{"text":"appropriate","start":7273.04,"end":7273.48},{"text":"that","start":7273.48,"end":7273.72},{"text":"the","start":7273.72,"end":7273.88},{"text":"current","start":7273.88,"end":7274.12},{"text":"MAP","start":7274.12,"end":7274.72},{"text":"article","start":7274.72,"end":7275.04},{"text":"of","start":7275.12,"end":7275.36},{"text":"the","start":7275.36,"end":7275.52},{"text":"United","start":7275.52,"end":7275.8},{"text":"Nations","start":7275.8,"end":7276.28},{"text":"Model","start":7276.28,"end":7276.6},{"text":"Convention","start":7276.6,"end":7277.2},{"text":"should","start":7277.76,"end":7278.12},{"text":"serve","start":7278.12,"end":7278.6},{"text":"as","start":7278.6,"end":7278.92},{"text":"a","start":7278.92,"end":7279.12},{"text":"starting","start":7279.12,"end":7279.44},{"text":"point","start":7279.44,"end":7279.76},{"text":"for","start":7280.16,"end":7280.44},{"text":"the","start":7280.44,"end":7280.6},{"text":"Protocol","start":7280.6,"end":7281.2},{"text":"map","start":7281.28,"end":7281.92},{"text":"provision.","start":7281.92,"end":7282.4}]}]},{"sentences":[{"text":"And lastly, whether it is appropriate for the Protocol to include an anchoring provision allowing the UN to support resolution mechanisms, and if so, which areas of support should be prioritized.","start":7283.2,"end":7296.16,"topics":[],"words":[{"text":"And","start":7283.2,"end":7283.56},{"text":"lastly,","start":7283.56,"end":7284.16},{"text":"whether","start":7284.24,"end":7284.56},{"text":"it","start":7284.56,"end":7284.72},{"text":"is","start":7284.72,"end":7284.88},{"text":"appropriate","start":7284.88,"end":7285.44},{"text":"for","start":7285.44,"end":7285.72},{"text":"the","start":7285.72,"end":7285.88},{"text":"Protocol","start":7285.88,"end":7286.36},{"text":"to","start":7286.36,"end":7286.52},{"text":"include","start":7286.52,"end":7286.8},{"text":"an","start":7286.8,"end":7287.079},{"text":"anchoring","start":7287.079,"end":7287.56},{"text":"provision","start":7287.56,"end":7287.92},{"text":"allowing","start":7287.92,"end":7288.32},{"text":"the","start":7288.32,"end":7288.52},{"text":"UN","start":7288.52,"end":7288.8},{"text":"to","start":7289.28,"end":7289.6},{"text":"support","start":7289.6,"end":7289.92},{"text":"resolution","start":7290,"end":7290.6},{"text":"mechanisms,","start":7290.6,"end":7291.44},{"text":"and","start":7291.52,"end":7291.84},{"text":"if","start":7291.84,"end":7292.12},{"text":"so,","start":7292.12,"end":7292.48},{"text":"which","start":7292.88,"end":7293.28},{"text":"areas","start":7293.28,"end":7293.68},{"text":"of","start":7293.76,"end":7294.08},{"text":"support","start":7294.08,"end":7294.4},{"text":"should","start":7294.48,"end":7294.76},{"text":"be","start":7294.76,"end":7295.04},{"text":"prioritized.","start":7295.2,"end":7296.16}]}]},{"sentences":[{"text":"The floor is open.","start":7299.37,"end":7300.25,"topics":[],"words":[{"text":"The","start":7299.37,"end":7299.49},{"text":"floor","start":7299.49,"end":7299.77},{"text":"is","start":7299.77,"end":7299.97},{"text":"open.","start":7299.97,"end":7300.25}]}]},{"sentences":[{"text":"The Russian Federation is thankfully willing to break the ice.","start":7327.62,"end":7331.38,"topics":[],"words":[{"text":"The","start":7327.62,"end":7327.78},{"text":"Russian","start":7327.78,"end":7328.18},{"text":"Federation","start":7328.18,"end":7328.78},{"text":"is","start":7328.78,"end":7329.14},{"text":"thankfully","start":7329.22,"end":7329.94},{"text":"willing","start":7330.1,"end":7330.5},{"text":"to","start":7330.5,"end":7330.62},{"text":"break","start":7330.62,"end":7330.78},{"text":"the","start":7330.78,"end":7330.98},{"text":"ice.","start":7330.98,"end":7331.38}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":56,"paragraphs":[{"sentences":[{"text":"Thank you for giving me the floor.","start":7336.82,"end":7339.54,"topics":[],"words":[{"text":"Thank","start":7336.82,"end":7337.18},{"text":"you","start":7337.18,"end":7337.38},{"text":"for","start":7337.38,"end":7337.7},{"text":"giving","start":7337.7,"end":7338.219},{"text":"me","start":7338.219,"end":7338.58},{"text":"the","start":7338.98,"end":7339.26},{"text":"floor.","start":7339.26,"end":7339.54}]},{"text":"I'll be brief in addressing all of these questions.","start":7339.54,"end":7343.38,"topics":[],"words":[{"text":"I'll","start":7339.54,"end":7339.78},{"text":"be","start":7339.78,"end":7340.02},{"text":"brief","start":7340.02,"end":7340.5},{"text":"in","start":7341.38,"end":7341.66},{"text":"addressing","start":7341.66,"end":7342.06},{"text":"all","start":7342.06,"end":7342.18},{"text":"of","start":7342.18,"end":7342.3},{"text":"these","start":7342.3,"end":7342.58},{"text":"questions.","start":7342.66,"end":7343.38}]},{"text":"On item G, we believe that, yes, the description covers the key proceduralist substantive issues.","start":7343.94,"end":7353.27,"topics":[],"words":[{"text":"On","start":7343.94,"end":7344.34},{"text":"item","start":7344.5,"end":7345.02},{"text":"G,","start":7345.02,"end":7345.38},{"text":"we","start":7346.9,"end":7347.22},{"text":"believe","start":7347.22,"end":7347.54},{"text":"that,","start":7348.47,"end":7348.71},{"text":"yes,","start":7348.71,"end":7349.11},{"text":"the","start":7349.11,"end":7349.31},{"text":"description","start":7349.31,"end":7349.95},{"text":"covers","start":7349.95,"end":7350.47},{"text":"the","start":7350.47,"end":7350.79},{"text":"key","start":7351.03,"end":7351.39},{"text":"proceduralist","start":7351.39,"end":7352.11},{"text":"substantive","start":7352.11,"end":7352.87},{"text":"issues.","start":7352.87,"end":7353.27}]},{"text":"As for H, we believe that, yes, Article 25 of the Model Convention could serve as a model, could serve as a template and a starting point.","start":7354.39,"end":7369.51,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"As","start":7354.39,"end":7354.79},{"text":"for","start":7354.79,"end":7355.19},{"text":"H,","start":7355.35,"end":7355.75},{"text":"we","start":7357.35,"end":7357.75},{"text":"believe","start":7358.39,"end":7358.75},{"text":"that,","start":7358.75,"end":7358.99},{"text":"yes,","start":7358.99,"end":7359.23},{"text":"Article","start":7359.23,"end":7359.51},{"text":"25","start":7359.51,"end":7360.23},{"text":"of","start":7360.23,"end":7360.47},{"text":"the","start":7360.47,"end":7360.59},{"text":"Model","start":7360.59,"end":7360.95},{"text":"Convention","start":7360.95,"end":7361.67},{"text":"could","start":7363.11,"end":7363.51},{"text":"serve","start":7364.31,"end":7364.75},{"text":"as","start":7364.75,"end":7364.91},{"text":"a","start":7364.91,"end":7365.07},{"text":"model,","start":7365.07,"end":7365.51},{"text":"could","start":7367.19,"end":7367.47},{"text":"serve","start":7367.47,"end":7367.75},{"text":"as","start":7367.75,"end":7367.87},{"text":"a","start":7367.87,"end":7368.03},{"text":"template","start":7368.03,"end":7368.39},{"text":"and","start":7368.39,"end":7368.59},{"text":"a","start":7368.59,"end":7368.75},{"text":"starting","start":7368.75,"end":7369.15},{"text":"point.","start":7369.15,"end":7369.51}]},{"text":"As for paragraph I here, absolutely.","start":7371.03,"end":7378.54,"topics":[],"words":[{"text":"As","start":7371.03,"end":7371.43},{"text":"for","start":7371.43,"end":7371.83},{"text":"paragraph","start":7373.11,"end":7373.75},{"text":"I","start":7373.75,"end":7374.07},{"text":"here,","start":7376.38,"end":7376.62},{"text":"absolutely.","start":7377.66,"end":7378.54}]}]},{"sentences":[{"text":"Clearly we believe that it is necessary to include a provision that allows the United nations to assist dispute resolution mechanisms to support those mechanisms and a Priority area of support from the UN should be technical support, in our view, as well as capacity building and administrative assistance, for instance, such as a compiling a neutral list of arbitrators, data aggregation, convening platforms for dispute resolutions, and so on.","start":7378.54,"end":7413.46,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Clearly","start":7378.54,"end":7379.34},{"text":"we","start":7379.42,"end":7379.74},{"text":"believe","start":7379.74,"end":7379.98},{"text":"that","start":7379.98,"end":7380.18},{"text":"it","start":7380.18,"end":7380.34},{"text":"is","start":7380.34,"end":7380.62},{"text":"necessary","start":7380.86,"end":7381.42},{"text":"to","start":7381.42,"end":7381.62},{"text":"include","start":7381.62,"end":7381.86},{"text":"a","start":7381.86,"end":7382.1},{"text":"provision","start":7382.1,"end":7382.54},{"text":"that","start":7382.62,"end":7382.9},{"text":"allows","start":7382.9,"end":7383.18},{"text":"the","start":7383.18,"end":7383.3},{"text":"United","start":7383.3,"end":7383.58},{"text":"nations","start":7383.66,"end":7384.3},{"text":"to","start":7384.86,"end":7385.22},{"text":"assist","start":7385.22,"end":7385.58},{"text":"dispute","start":7385.82,"end":7386.3},{"text":"resolution","start":7386.3,"end":7386.78},{"text":"mechanisms","start":7386.78,"end":7387.58},{"text":"to","start":7389.26,"end":7389.54},{"text":"support","start":7389.54,"end":7389.82},{"text":"those","start":7389.82,"end":7390.1},{"text":"mechanisms","start":7390.1,"end":7390.94},{"text":"and","start":7391.26,"end":7391.58},{"text":"a","start":7391.58,"end":7391.78},{"text":"Priority","start":7391.78,"end":7392.26},{"text":"area","start":7392.26,"end":7392.54},{"text":"of","start":7392.54,"end":7392.74},{"text":"support","start":7392.74,"end":7392.98},{"text":"from","start":7392.98,"end":7393.22},{"text":"the","start":7393.22,"end":7393.38},{"text":"UN","start":7393.38,"end":7393.62},{"text":"should","start":7393.62,"end":7393.86},{"text":"be","start":7393.86,"end":7394.02},{"text":"technical","start":7394.02,"end":7394.42},{"text":"support,","start":7394.42,"end":7394.74},{"text":"in","start":7394.74,"end":7394.98},{"text":"our","start":7394.98,"end":7395.14},{"text":"view,","start":7395.14,"end":7395.42},{"text":"as","start":7395.5,"end":7395.78},{"text":"well","start":7395.78,"end":7395.94},{"text":"as","start":7395.94,"end":7396.1},{"text":"capacity","start":7396.1,"end":7396.66},{"text":"building","start":7396.66,"end":7397.02},{"text":"and","start":7397.1,"end":7397.5},{"text":"administrative","start":7397.5,"end":7398.38},{"text":"assistance,","start":7398.38,"end":7399.02},{"text":"for","start":7399.42,"end":7399.7},{"text":"instance,","start":7399.7,"end":7400.14},{"text":"such","start":7402.58,"end":7402.82},{"text":"as","start":7402.98,"end":7403.38},{"text":"a","start":7403.54,"end":7403.94},{"text":"compiling","start":7404.98,"end":7405.5},{"text":"a","start":7405.5,"end":7405.66},{"text":"neutral","start":7405.66,"end":7406.1},{"text":"list","start":7406.42,"end":7406.7},{"text":"of","start":7406.7,"end":7406.9},{"text":"arbitrators,","start":7406.9,"end":7407.86},{"text":"data","start":7408.58,"end":7408.94},{"text":"aggregation,","start":7408.94,"end":7409.62},{"text":"convening","start":7409.94,"end":7410.74},{"text":"platforms","start":7411.3,"end":7411.94},{"text":"for","start":7411.94,"end":7412.14},{"text":"dispute","start":7412.14,"end":7412.5},{"text":"resolutions,","start":7412.5,"end":7412.98},{"text":"and","start":7412.98,"end":7413.18},{"text":"so","start":7413.18,"end":7413.3},{"text":"on.","start":7413.3,"end":7413.46}]},{"text":"Thank you.","start":7413.46,"end":7413.94,"topics":[],"words":[{"text":"Thank","start":7413.46,"end":7413.7},{"text":"you.","start":7413.7,"end":7413.94}]}]}],"speaker":{"name":null,"affiliation":"RUS","affiliation_full":"Russian Federation","group":null,"function":"Representative"}},{"statement_number":57,"paragraphs":[{"sentences":[{"text":"Thank you, Russia. Next is India.","start":7416.74,"end":7419.38,"topics":[],"words":[{"text":"Thank","start":7416.74,"end":7417.06},{"text":"you,","start":7417.06,"end":7417.18},{"text":"Russia.","start":7417.18,"end":7417.7},{"text":"Next","start":7417.78,"end":7418.14},{"text":"is","start":7418.14,"end":7418.5},{"text":"India.","start":7418.98,"end":7419.38}]}]},{"sentences":[{"text":"Thank you, Khaleed.","start":7422.74,"end":7423.78,"topics":[],"words":[{"text":"Thank","start":7422.74,"end":7423.06},{"text":"you,","start":7423.06,"end":7423.18},{"text":"Khaleed.","start":7423.18,"end":7423.78}]},{"text":"With regard to the first question, whether the indicative key features outlined in each mechanism provide an appropriate basis, our reply is something similar to what we had replied with regard to the first section.","start":7424.9,"end":7437.01,"topics":[],"words":[{"text":"With","start":7424.9,"end":7425.22},{"text":"regard","start":7425.22,"end":7425.58},{"text":"to","start":7425.58,"end":7425.7},{"text":"the","start":7425.7,"end":7425.86},{"text":"first","start":7425.86,"end":7426.1},{"text":"question,","start":7426.1,"end":7426.42},{"text":"whether","start":7426.42,"end":7426.7},{"text":"the","start":7426.7,"end":7426.86},{"text":"indicative","start":7426.86,"end":7427.34},{"text":"key","start":7427.34,"end":7427.62},{"text":"features","start":7427.62,"end":7428.1},{"text":"outlined","start":7428.37,"end":7428.69},{"text":"in","start":7428.69,"end":7428.81},{"text":"each","start":7428.81,"end":7429.09},{"text":"mechanism","start":7429.41,"end":7429.97},{"text":"provide","start":7429.97,"end":7430.25},{"text":"an","start":7430.25,"end":7430.49},{"text":"appropriate","start":7430.49,"end":7430.97},{"text":"basis,","start":7430.97,"end":7431.49},{"text":"our","start":7432.21,"end":7432.49},{"text":"reply","start":7432.49,"end":7432.85},{"text":"is","start":7432.85,"end":7433.09},{"text":"something","start":7433.09,"end":7433.37},{"text":"similar","start":7433.37,"end":7433.69},{"text":"to","start":7433.69,"end":7433.93},{"text":"what","start":7433.93,"end":7434.05},{"text":"we","start":7434.05,"end":7434.17},{"text":"had","start":7434.17,"end":7434.37},{"text":"replied","start":7434.37,"end":7434.93},{"text":"with","start":7435.49,"end":7435.77},{"text":"regard","start":7435.77,"end":7436.05},{"text":"to","start":7436.05,"end":7436.21},{"text":"the","start":7436.21,"end":7436.41},{"text":"first","start":7436.41,"end":7436.57},{"text":"section.","start":7436.57,"end":7437.01}]},{"text":"Now, when it comes to the issue of mutual agreement procedure, yes, we believe that the paragraph 37 and 38 that deal with mutual agreement procedure, they provide a basis under which this provision can be drafted.","start":7437.49,"end":7455.66,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"Now,","start":7437.49,"end":7437.77},{"text":"when","start":7437.77,"end":7437.93},{"text":"it","start":7437.93,"end":7438.05},{"text":"comes","start":7438.05,"end":7438.21},{"text":"to","start":7438.21,"end":7438.41},{"text":"the","start":7438.41,"end":7438.57},{"text":"issue","start":7438.57,"end":7438.77},{"text":"of","start":7438.77,"end":7439.09},{"text":"mutual","start":7439.09,"end":7439.53},{"text":"agreement","start":7439.53,"end":7440.01},{"text":"procedure,","start":7440.01,"end":7440.61},{"text":"yes,","start":7440.61,"end":7441.09},{"text":"we","start":7441.73,"end":7442.05},{"text":"believe","start":7442.05,"end":7442.33},{"text":"that","start":7442.33,"end":7442.69},{"text":"the","start":7443.65,"end":7443.93},{"text":"paragraph","start":7443.93,"end":7444.489},{"text":"37","start":7444.489,"end":7445.17},{"text":"and","start":7445.57,"end":7445.89},{"text":"38","start":7445.89,"end":7446.45},{"text":"that","start":7446.61,"end":7447.01},{"text":"deal","start":7447.25,"end":7447.61},{"text":"with","start":7447.61,"end":7447.85},{"text":"mutual","start":7447.85,"end":7448.17},{"text":"agreement","start":7448.17,"end":7448.57},{"text":"procedure,","start":7448.57,"end":7449.09},{"text":"they","start":7449.81,"end":7450.13},{"text":"provide","start":7450.13,"end":7450.45},{"text":"a","start":7450.53,"end":7450.85},{"text":"basis","start":7450.85,"end":7451.33},{"text":"under","start":7451.33,"end":7451.65},{"text":"which","start":7451.65,"end":7451.97},{"text":"this","start":7452.69,"end":7453.09},{"text":"provision","start":7454.06,"end":7454.42},{"text":"can","start":7454.42,"end":7454.7},{"text":"be","start":7454.7,"end":7454.98},{"text":"drafted.","start":7454.98,"end":7455.66}]},{"text":"With regard to the remaining three, conciliation, mediation or arbitration, at least countries like India have very little experience in this matter.","start":7456.78,"end":7466.54,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"With","start":7456.78,"end":7457.1},{"text":"regard","start":7457.1,"end":7457.5},{"text":"to","start":7457.5,"end":7457.7},{"text":"the","start":7457.7,"end":7457.94},{"text":"remaining","start":7457.94,"end":7458.38},{"text":"three,","start":7458.38,"end":7458.78},{"text":"conciliation,","start":7458.94,"end":7459.74},{"text":"mediation","start":7459.74,"end":7460.26},{"text":"or","start":7460.26,"end":7460.54},{"text":"arbitration,","start":7460.54,"end":7461.26},{"text":"at","start":7463.74,"end":7464.02},{"text":"least","start":7464.02,"end":7464.22},{"text":"countries","start":7464.22,"end":7464.5},{"text":"like","start":7464.5,"end":7464.74},{"text":"India","start":7464.74,"end":7464.98},{"text":"have","start":7464.98,"end":7465.22},{"text":"very","start":7465.22,"end":7465.38},{"text":"little","start":7465.38,"end":7465.58},{"text":"experience","start":7465.58,"end":7465.9},{"text":"in","start":7465.9,"end":7466.18},{"text":"this","start":7466.18,"end":7466.34},{"text":"matter.","start":7466.34,"end":7466.54}]},{"text":"We have almost next to nothing.","start":7466.54,"end":7468.86,"topics":[],"words":[{"text":"We","start":7466.54,"end":7466.74},{"text":"have","start":7466.74,"end":7467.02},{"text":"almost","start":7467.42,"end":7467.82},{"text":"next","start":7467.98,"end":7468.26},{"text":"to","start":7468.26,"end":7468.42},{"text":"nothing.","start":7468.42,"end":7468.86}]}]},{"sentences":[{"text":"So we don't really have a point of reference to answer this question.","start":7469.66,"end":7473.26,"topics":[],"words":[{"text":"So","start":7469.66,"end":7469.979},{"text":"we","start":7469.979,"end":7470.18},{"text":"don't","start":7470.18,"end":7470.42},{"text":"really","start":7470.42,"end":7470.62},{"text":"have","start":7470.62,"end":7470.82},{"text":"a","start":7470.82,"end":7470.94},{"text":"point","start":7470.94,"end":7471.1},{"text":"of","start":7471.1,"end":7471.3},{"text":"reference","start":7471.3,"end":7471.82},{"text":"to","start":7471.82,"end":7472.1},{"text":"answer","start":7472.1,"end":7472.62},{"text":"this","start":7472.62,"end":7472.94},{"text":"question.","start":7472.94,"end":7473.26}]},{"text":"That is one part.","start":7474.14,"end":7474.98,"topics":[],"words":[{"text":"That","start":7474.14,"end":7474.42},{"text":"is","start":7474.42,"end":7474.58},{"text":"one","start":7474.58,"end":7474.74},{"text":"part.","start":7474.74,"end":7474.98}]},{"text":"The second part is that we are dealing with dispute resolution.","start":7474.98,"end":7478.3,"topics":[],"words":[{"text":"The","start":7474.98,"end":7475.22},{"text":"second","start":7475.22,"end":7475.46},{"text":"part","start":7475.46,"end":7475.74},{"text":"is","start":7475.74,"end":7475.98},{"text":"that","start":7475.98,"end":7476.3},{"text":"we","start":7476.3,"end":7476.62},{"text":"are","start":7476.62,"end":7476.82},{"text":"dealing","start":7476.82,"end":7477.14},{"text":"with","start":7477.14,"end":7477.3},{"text":"dispute","start":7477.3,"end":7477.74},{"text":"resolution.","start":7477.74,"end":7478.3}]},{"text":"Over here, the earlier section dealt with dispute prevention.","start":7478.3,"end":7483.83,"topics":[],"words":[{"text":"Over","start":7478.3,"end":7478.54},{"text":"here,","start":7478.54,"end":7478.86},{"text":"the","start":7481.35,"end":7481.43},{"text":"earlier","start":7481.43,"end":7481.67},{"text":"section","start":7481.67,"end":7482.15},{"text":"dealt","start":7482.15,"end":7482.43},{"text":"with","start":7482.43,"end":7482.67},{"text":"dispute","start":7482.67,"end":7483.19},{"text":"prevention.","start":7483.19,"end":7483.83}]},{"text":"This was until the point when the dispute has not actually arisen.","start":7483.91,"end":7487.71,"topics":[],"words":[{"text":"This","start":7483.91,"end":7484.23},{"text":"was","start":7484.23,"end":7484.47},{"text":"until","start":7484.47,"end":7484.79},{"text":"the","start":7485.11,"end":7485.43},{"text":"point","start":7485.43,"end":7485.71},{"text":"when","start":7485.71,"end":7485.95},{"text":"the","start":7485.95,"end":7486.07},{"text":"dispute","start":7486.07,"end":7486.39},{"text":"has","start":7486.39,"end":7486.63},{"text":"not","start":7486.63,"end":7486.83},{"text":"actually","start":7486.83,"end":7487.11},{"text":"arisen.","start":7487.11,"end":7487.71}]}]},{"sentences":[{"text":"Now, over here, we are talking about a situation when the dispute has actually arisen.","start":7487.71,"end":7493.27,"topics":[],"words":[{"text":"Now,","start":7487.71,"end":7487.87},{"text":"over","start":7487.87,"end":7488.11},{"text":"here,","start":7488.11,"end":7488.47},{"text":"we","start":7489.91,"end":7490.19},{"text":"are","start":7490.19,"end":7490.35},{"text":"talking","start":7490.35,"end":7490.59},{"text":"about","start":7490.59,"end":7490.79},{"text":"a","start":7490.79,"end":7490.95},{"text":"situation","start":7490.95,"end":7491.31},{"text":"when","start":7491.31,"end":7491.55},{"text":"the","start":7491.55,"end":7491.71},{"text":"dispute","start":7491.71,"end":7492.03},{"text":"has","start":7492.03,"end":7492.23},{"text":"actually","start":7492.23,"end":7492.55},{"text":"arisen.","start":7492.55,"end":7493.27}]},{"text":"Therefore, for a Member State to be able to enter a mechanism, it has to be one such where that Member State is completely anchored in what is being proposed.","start":7493.75,"end":7513.28,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"Therefore,","start":7493.75,"end":7494.39},{"text":"for","start":7497.75,"end":7498.07},{"text":"a","start":7498.07,"end":7498.23},{"text":"Member","start":7498.23,"end":7498.43},{"text":"State","start":7498.43,"end":7498.79},{"text":"to","start":7499.51,"end":7499.83},{"text":"be","start":7499.83,"end":7500.11},{"text":"able","start":7500.11,"end":7500.47},{"text":"to","start":7500.47,"end":7500.87},{"text":"enter","start":7502.55,"end":7502.95},{"text":"a","start":7503.59,"end":7503.99},{"text":"mechanism,","start":7503.99,"end":7504.63},{"text":"it","start":7505.52,"end":7505.68},{"text":"has","start":7505.68,"end":7505.88},{"text":"to","start":7505.88,"end":7506},{"text":"be","start":7506,"end":7506.16},{"text":"one","start":7506.16,"end":7506.44},{"text":"such","start":7506.44,"end":7506.8},{"text":"where","start":7507.04,"end":7507.44},{"text":"that","start":7508.88,"end":7509.2},{"text":"Member","start":7509.2,"end":7509.48},{"text":"State","start":7509.48,"end":7509.72},{"text":"is","start":7509.72,"end":7509.92},{"text":"completely","start":7509.92,"end":7510.28},{"text":"anchored","start":7510.28,"end":7510.72},{"text":"in","start":7511.84,"end":7512.16},{"text":"what","start":7512.16,"end":7512.36},{"text":"is","start":7512.36,"end":7512.52},{"text":"being","start":7512.52,"end":7512.76},{"text":"proposed.","start":7512.76,"end":7513.28}]},{"text":"So for countries like India, we can provide, we can say that we are satisfied with the way or we are comfortable with the way the features of the mutual agreement procedure have been described and the points that will be used to draft the corresponding provisions in the Protocol.","start":7513.84,"end":7534.55,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"So","start":7513.84,"end":7514.12},{"text":"for","start":7514.12,"end":7514.36},{"text":"countries","start":7514.36,"end":7514.72},{"text":"like","start":7514.72,"end":7515.04},{"text":"India,","start":7515.04,"end":7515.36},{"text":"we","start":7516.8,"end":7517.12},{"text":"can","start":7517.12,"end":7517.4},{"text":"provide,","start":7517.4,"end":7517.76},{"text":"we","start":7520.08,"end":7520.36},{"text":"can","start":7520.36,"end":7520.56},{"text":"say","start":7520.56,"end":7520.8},{"text":"that","start":7520.8,"end":7520.999},{"text":"we","start":7520.999,"end":7521.16},{"text":"are","start":7521.16,"end":7521.32},{"text":"satisfied","start":7521.32,"end":7521.92},{"text":"with","start":7521.92,"end":7522.12},{"text":"the","start":7522.12,"end":7522.28},{"text":"way","start":7522.28,"end":7522.56},{"text":"or","start":7522.8,"end":7523.08},{"text":"we","start":7523.08,"end":7523.24},{"text":"are","start":7523.24,"end":7523.52},{"text":"comfortable","start":7523.52,"end":7524.16},{"text":"with","start":7524.16,"end":7524.36},{"text":"the","start":7524.36,"end":7524.56},{"text":"way","start":7524.56,"end":7524.76},{"text":"the","start":7524.76,"end":7524.96},{"text":"features","start":7524.96,"end":7525.44},{"text":"of","start":7525.44,"end":7525.56},{"text":"the","start":7525.56,"end":7525.72},{"text":"mutual","start":7525.72,"end":7526.04},{"text":"agreement","start":7526.04,"end":7526.48},{"text":"procedure","start":7526.48,"end":7527.12},{"text":"have","start":7527.28,"end":7527.56},{"text":"been","start":7527.56,"end":7527.76},{"text":"described","start":7527.76,"end":7528.32},{"text":"and","start":7528.8,"end":7529.08},{"text":"the","start":7529.08,"end":7529.24},{"text":"points","start":7529.24,"end":7529.48},{"text":"that","start":7529.48,"end":7529.72},{"text":"will","start":7529.72,"end":7529.88},{"text":"be","start":7529.88,"end":7530.04},{"text":"used","start":7530.04,"end":7530.32},{"text":"to","start":7530.87,"end":7531.07},{"text":"draft","start":7531.07,"end":7531.59},{"text":"the","start":7531.59,"end":7531.91},{"text":"corresponding","start":7532.55,"end":7533.31},{"text":"provisions","start":7533.31,"end":7533.75},{"text":"in","start":7533.75,"end":7533.87},{"text":"the","start":7533.87,"end":7534.03},{"text":"Protocol.","start":7534.03,"end":7534.55}]},{"text":"But we cannot say that about conciliation, mediation and arbitration, because we are ourselves not completely anchored, not completely convinced about the feasibility of these provisions in the context of dispute resolution to resolve a dispute that has already taken place.","start":7534.71,"end":7552.39,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"But","start":7534.71,"end":7534.99},{"text":"we","start":7534.99,"end":7535.15},{"text":"cannot","start":7535.15,"end":7535.59},{"text":"say","start":7535.59,"end":7535.83},{"text":"that","start":7535.83,"end":7536.15},{"text":"about","start":7536.23,"end":7536.59},{"text":"conciliation,","start":7536.59,"end":7537.31},{"text":"mediation","start":7537.31,"end":7537.79},{"text":"and","start":7537.79,"end":7537.95},{"text":"arbitration,","start":7537.95,"end":7538.55},{"text":"because","start":7538.55,"end":7538.95},{"text":"we","start":7539.51,"end":7539.83},{"text":"are","start":7539.83,"end":7540.03},{"text":"ourselves","start":7540.03,"end":7540.47},{"text":"not","start":7541.19,"end":7541.55},{"text":"completely","start":7541.55,"end":7541.99},{"text":"anchored,","start":7541.99,"end":7542.43},{"text":"not","start":7542.43,"end":7542.71},{"text":"completely","start":7542.71,"end":7543.15},{"text":"convinced","start":7543.15,"end":7543.75},{"text":"about","start":7543.99,"end":7544.35},{"text":"the","start":7544.35,"end":7544.55},{"text":"feasibility","start":7544.55,"end":7545.03},{"text":"of","start":7545.11,"end":7545.43},{"text":"these","start":7545.43,"end":7545.75},{"text":"provisions","start":7545.75,"end":7546.39},{"text":"in","start":7546.39,"end":7546.589},{"text":"the","start":7546.589,"end":7546.749},{"text":"context","start":7546.749,"end":7547.11},{"text":"of","start":7547.11,"end":7547.35},{"text":"dispute","start":7547.35,"end":7547.83},{"text":"resolution","start":7547.91,"end":7548.55},{"text":"to","start":7549.91,"end":7550.19},{"text":"resolve","start":7550.19,"end":7550.51},{"text":"a","start":7550.51,"end":7550.67},{"text":"dispute","start":7550.67,"end":7551.03},{"text":"that","start":7551.03,"end":7551.23},{"text":"has","start":7551.23,"end":7551.39},{"text":"already","start":7551.39,"end":7551.67},{"text":"taken","start":7551.67,"end":7552.03},{"text":"place.","start":7552.03,"end":7552.39}]},{"text":"Because now the question is that at the end of this dispute resolution activity, there will be distribution of taxes between the two Member States.","start":7552.79,"end":7562.9,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"Because","start":7552.79,"end":7553.19},{"text":"now","start":7553.27,"end":7553.55},{"text":"the","start":7553.55,"end":7553.71},{"text":"question","start":7553.71,"end":7553.99},{"text":"is","start":7553.99,"end":7554.31},{"text":"that","start":7554.31,"end":7554.63},{"text":"at","start":7554.71,"end":7554.99},{"text":"the","start":7554.99,"end":7555.15},{"text":"end","start":7555.15,"end":7555.31},{"text":"of","start":7555.31,"end":7555.47},{"text":"this","start":7555.47,"end":7555.63},{"text":"dispute","start":7555.63,"end":7555.99},{"text":"resolution","start":7555.99,"end":7556.51},{"text":"activity,","start":7558.26,"end":7558.82},{"text":"there","start":7558.82,"end":7559.02},{"text":"will","start":7559.02,"end":7559.22},{"text":"be","start":7559.22,"end":7559.54},{"text":"distribution","start":7559.86,"end":7560.46},{"text":"of","start":7560.46,"end":7560.62},{"text":"taxes","start":7560.62,"end":7561.22},{"text":"between","start":7561.38,"end":7561.7},{"text":"the","start":7561.7,"end":7561.9},{"text":"two","start":7561.9,"end":7562.18},{"text":"Member","start":7562.18,"end":7562.54},{"text":"States.","start":7562.54,"end":7562.9}]}]},{"sentences":[{"text":"So therefore, we cannot actually answer this question in respect of conciliation, mediation and arbitration.","start":7563.3,"end":7569.22,"topics":[],"words":[{"text":"So","start":7563.3,"end":7563.58},{"text":"therefore,","start":7563.58,"end":7564.02},{"text":"we","start":7564.18,"end":7564.5},{"text":"cannot","start":7564.5,"end":7564.9},{"text":"actually","start":7564.9,"end":7565.18},{"text":"answer","start":7565.18,"end":7565.62},{"text":"this","start":7565.62,"end":7565.9},{"text":"question","start":7565.9,"end":7566.22},{"text":"in","start":7566.22,"end":7566.46},{"text":"respect","start":7566.46,"end":7566.7},{"text":"of","start":7566.7,"end":7566.94},{"text":"conciliation,","start":7566.94,"end":7567.7},{"text":"mediation","start":7567.7,"end":7568.34},{"text":"and","start":7568.34,"end":7568.58},{"text":"arbitration.","start":7568.58,"end":7569.22}]},{"text":"Now, on question H, whether it is appropriate.","start":7570.58,"end":7573.22,"topics":[],"words":[{"text":"Now,","start":7570.58,"end":7570.86},{"text":"on","start":7570.86,"end":7571.1},{"text":"question","start":7571.1,"end":7571.46},{"text":"H,","start":7571.46,"end":7571.86},{"text":"whether","start":7571.86,"end":7572.18},{"text":"it","start":7572.18,"end":7572.34},{"text":"is","start":7572.34,"end":7572.579},{"text":"appropriate.","start":7572.579,"end":7573.22}]},{"text":"Yes.","start":7573.22,"end":7573.62,"topics":[],"words":[{"text":"Yes.","start":7573.22,"end":7573.62}]},{"text":"We align ourselves with what was said by the distinguished delegate from the Russian Federation and whether it is appropriate for the Protocol to include an anchoring provision allowing the United nations to.","start":7573.62,"end":7585.67,"topics":[{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."}],"words":[{"text":"We","start":7573.62,"end":7573.82},{"text":"align","start":7573.82,"end":7574.18},{"text":"ourselves","start":7574.18,"end":7574.5},{"text":"with","start":7574.5,"end":7574.7},{"text":"what","start":7574.7,"end":7574.86},{"text":"was","start":7574.86,"end":7575.06},{"text":"said","start":7575.06,"end":7575.26},{"text":"by","start":7575.26,"end":7575.46},{"text":"the","start":7575.46,"end":7575.78},{"text":"distinguished","start":7576.02,"end":7576.9},{"text":"delegate","start":7576.98,"end":7577.54},{"text":"from","start":7577.54,"end":7577.86},{"text":"the","start":7578.1,"end":7578.38},{"text":"Russian","start":7578.38,"end":7578.7},{"text":"Federation","start":7578.7,"end":7579.22},{"text":"and","start":7579.94,"end":7580.34},{"text":"whether","start":7580.98,"end":7581.3},{"text":"it","start":7581.3,"end":7581.5},{"text":"is","start":7581.5,"end":7581.66},{"text":"appropriate","start":7581.66,"end":7582.1},{"text":"for","start":7582.1,"end":7582.26},{"text":"the","start":7582.26,"end":7582.38},{"text":"Protocol","start":7582.38,"end":7582.78},{"text":"to","start":7582.78,"end":7582.94},{"text":"include","start":7582.94,"end":7583.18},{"text":"an","start":7583.18,"end":7583.42},{"text":"anchoring","start":7583.42,"end":7583.9},{"text":"provision","start":7583.9,"end":7584.34},{"text":"allowing","start":7584.34,"end":7584.78},{"text":"the","start":7584.78,"end":7584.94},{"text":"United","start":7584.94,"end":7585.18},{"text":"nations","start":7585.18,"end":7585.58},{"text":"to.","start":7585.58,"end":7585.67}]},{"text":"To support resolution mechanisms.","start":7585.82,"end":7588.02,"topics":[],"words":[{"text":"To","start":7585.82,"end":7585.9},{"text":"support","start":7585.9,"end":7586.14},{"text":"resolution","start":7586.86,"end":7587.42},{"text":"mechanisms.","start":7587.42,"end":7588.02}]}]},{"sentences":[{"text":"Yes. In respect of the mechanisms that we eventually agree to be as part of the dispute resolution bouquet of measures.","start":7588.02,"end":7597.74,"topics":[],"words":[{"text":"Yes.","start":7588.02,"end":7588.38},{"text":"In","start":7588.94,"end":7589.22},{"text":"respect","start":7589.22,"end":7589.46},{"text":"of","start":7589.46,"end":7589.7},{"text":"the","start":7589.7,"end":7589.98},{"text":"mechanisms","start":7590.06,"end":7590.78},{"text":"that","start":7590.78,"end":7591.1},{"text":"we","start":7591.74,"end":7592.14},{"text":"eventually","start":7592.3,"end":7592.82},{"text":"agree","start":7592.82,"end":7593.18},{"text":"to","start":7593.18,"end":7593.42},{"text":"be","start":7593.42,"end":7593.62},{"text":"as","start":7593.62,"end":7593.9},{"text":"part","start":7593.9,"end":7594.1},{"text":"of","start":7594.1,"end":7594.22},{"text":"the","start":7594.22,"end":7594.34},{"text":"dispute","start":7594.34,"end":7594.7},{"text":"resolution","start":7594.7,"end":7595.26},{"text":"bouquet","start":7595.98,"end":7596.54},{"text":"of","start":7596.54,"end":7596.86},{"text":"measures.","start":7597.18,"end":7597.74}]},{"text":"Yes.","start":7597.98,"end":7598.38,"topics":[],"words":[{"text":"Yes.","start":7597.98,"end":7598.38}]},{"text":"The United nations should provide the support that is required for the mechanism.","start":7598.38,"end":7603.98,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"The","start":7598.38,"end":7598.62},{"text":"United","start":7598.62,"end":7598.94},{"text":"nations","start":7599.1,"end":7599.74},{"text":"should","start":7599.74,"end":7600.02},{"text":"provide","start":7600.02,"end":7600.38},{"text":"the","start":7601.02,"end":7601.34},{"text":"support","start":7601.34,"end":7601.66},{"text":"that","start":7602.06,"end":7602.34},{"text":"is","start":7602.34,"end":7602.5},{"text":"required","start":7602.5,"end":7602.9},{"text":"for","start":7602.9,"end":7603.14},{"text":"the","start":7603.14,"end":7603.38},{"text":"mechanism.","start":7603.38,"end":7603.98}]},{"text":"Thank you.","start":7604.06,"end":7604.7,"topics":[],"words":[{"text":"Thank","start":7604.06,"end":7604.42},{"text":"you.","start":7604.42,"end":7604.7}]}]}],"speaker":{"name":null,"affiliation":"IND","affiliation_full":"India","group":null,"function":"Representative"}},{"statement_number":58,"paragraphs":[{"sentences":[{"text":"Thank you.","start":7613.03,"end":7613.39,"topics":[],"words":[{"text":"Thank","start":7613.03,"end":7613.19},{"text":"you.","start":7613.19,"end":7613.39}]},{"text":"Thank you, India.","start":7613.39,"end":7614.07,"topics":[],"words":[{"text":"Thank","start":7613.39,"end":7613.67},{"text":"you,","start":7613.67,"end":7613.79},{"text":"India.","start":7613.79,"end":7614.07}]}]},{"sentences":[{"text":"I totally understand the concerns just expressed, but I should think that by simply adopting what is already there and existing models, we risk to fall short and kind of that we also would be accepting then the inherent deficiencies and shortcomings we are confronted with now.","start":7617.67,"end":7641.16,"topics":[],"words":[{"text":"I","start":7617.67,"end":7617.95},{"text":"totally","start":7617.95,"end":7618.39},{"text":"understand","start":7618.39,"end":7618.71},{"text":"the","start":7618.95,"end":7619.27},{"text":"concerns","start":7619.27,"end":7619.91},{"text":"just","start":7620.15,"end":7620.47},{"text":"expressed,","start":7620.47,"end":7621.07},{"text":"but","start":7621.07,"end":7621.43},{"text":"I","start":7622.55,"end":7622.83},{"text":"should","start":7622.83,"end":7623.03},{"text":"think","start":7623.03,"end":7623.27},{"text":"that","start":7623.27,"end":7623.51},{"text":"by","start":7623.51,"end":7623.79},{"text":"simply","start":7623.79,"end":7624.31},{"text":"adopting","start":7624.31,"end":7624.91},{"text":"what","start":7624.91,"end":7625.15},{"text":"is","start":7625.15,"end":7625.31},{"text":"already","start":7625.31,"end":7625.55},{"text":"there","start":7625.55,"end":7625.83},{"text":"and","start":7625.83,"end":7626.07},{"text":"existing","start":7626.07,"end":7626.51},{"text":"models,","start":7626.51,"end":7626.91},{"text":"we","start":7626.91,"end":7627.189},{"text":"risk","start":7627.189,"end":7627.51},{"text":"to","start":7628.15,"end":7628.43},{"text":"fall","start":7628.43,"end":7628.67},{"text":"short","start":7628.67,"end":7629.03},{"text":"and","start":7629.03,"end":7629.43},{"text":"kind","start":7630.31,"end":7630.59},{"text":"of","start":7630.59,"end":7630.87},{"text":"that","start":7631.59,"end":7631.87},{"text":"we","start":7631.87,"end":7632.03},{"text":"also","start":7632.03,"end":7632.31},{"text":"would","start":7634.55,"end":7634.83},{"text":"be","start":7634.83,"end":7634.99},{"text":"accepting","start":7634.99,"end":7635.51},{"text":"then","start":7635.51,"end":7635.75},{"text":"the","start":7635.75,"end":7635.95},{"text":"inherent","start":7635.95,"end":7636.47},{"text":"deficiencies","start":7636.88,"end":7637.48},{"text":"and","start":7637.48,"end":7637.76},{"text":"shortcomings","start":7637.76,"end":7638.64},{"text":"we","start":7639.36,"end":7639.64},{"text":"are","start":7639.64,"end":7639.76},{"text":"confronted","start":7639.76,"end":7640.28},{"text":"with","start":7640.28,"end":7640.56},{"text":"now.","start":7640.8,"end":7641.16}]},{"text":"Therefore, perhaps we need to be creative and need to have need to bring up the courage needed to come up with new solutions and so far there was appetite for that in the room.","start":7641.16,"end":7653.68,"topics":[],"words":[{"text":"Therefore,","start":7641.16,"end":7641.76},{"text":"perhaps","start":7642.4,"end":7642.84},{"text":"we","start":7642.84,"end":7643},{"text":"need","start":7643,"end":7643.2},{"text":"to","start":7643.2,"end":7643.36},{"text":"be","start":7643.36,"end":7643.6},{"text":"creative","start":7643.6,"end":7644.28},{"text":"and","start":7644.28,"end":7644.64},{"text":"need","start":7644.96,"end":7645.24},{"text":"to","start":7645.24,"end":7645.4},{"text":"have","start":7645.4,"end":7645.68},{"text":"need","start":7645.76,"end":7646.04},{"text":"to","start":7646.04,"end":7646.16},{"text":"bring","start":7646.16,"end":7646.32},{"text":"up","start":7646.32,"end":7646.52},{"text":"the","start":7646.52,"end":7646.68},{"text":"courage","start":7646.68,"end":7647.12},{"text":"needed","start":7647.28,"end":7647.8},{"text":"to","start":7647.8,"end":7648.04},{"text":"come","start":7648.04,"end":7648.2},{"text":"up","start":7648.2,"end":7648.36},{"text":"with","start":7648.36,"end":7648.64},{"text":"new","start":7649.12,"end":7649.48},{"text":"solutions","start":7649.48,"end":7650},{"text":"and","start":7650.88,"end":7651.28},{"text":"so","start":7651.28,"end":7651.56},{"text":"far","start":7651.56,"end":7651.8},{"text":"there","start":7651.8,"end":7652.04},{"text":"was","start":7652.04,"end":7652.24},{"text":"appetite","start":7652.24,"end":7652.719},{"text":"for","start":7652.719,"end":7652.919},{"text":"that","start":7652.919,"end":7653.08},{"text":"in","start":7653.08,"end":7653.24},{"text":"the","start":7653.24,"end":7653.4},{"text":"room.","start":7653.4,"end":7653.68}]}]},{"sentences":[{"text":"Next is Nigeria.","start":7655.76,"end":7656.96,"topics":[],"words":[{"text":"Next","start":7655.76,"end":7656.08},{"text":"is","start":7656.08,"end":7656.32},{"text":"Nigeria.","start":7656.32,"end":7656.96}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":59,"paragraphs":[{"sentences":[{"text":"Thank you Chair.","start":7660.96,"end":7661.76,"topics":[],"words":[{"text":"Thank","start":7660.96,"end":7661.32},{"text":"you","start":7661.32,"end":7661.48},{"text":"Chair.","start":7661.48,"end":7661.76}]},{"text":"I am speaking on behalf of the Africa Group with respect to Question H. The African Group is of the opinion that the MAP text in the UN Moodle Convention can serve as a good starting point for this Protocol.","start":7662.97,"end":7678.09,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"I","start":7662.97,"end":7663.09},{"text":"am","start":7663.09,"end":7663.29},{"text":"speaking","start":7663.29,"end":7663.61},{"text":"on","start":7663.61,"end":7663.81},{"text":"behalf","start":7663.81,"end":7664.13},{"text":"of","start":7664.13,"end":7664.29},{"text":"the","start":7664.29,"end":7664.57},{"text":"Africa","start":7664.57,"end":7664.97},{"text":"Group","start":7665.05,"end":7665.45},{"text":"with","start":7666.57,"end":7666.89},{"text":"respect","start":7666.89,"end":7667.21},{"text":"to","start":7667.29,"end":7667.69},{"text":"Question","start":7667.85,"end":7668.25},{"text":"H.","start":7668.57,"end":7668.97},{"text":"The","start":7670.25,"end":7670.57},{"text":"African","start":7670.57,"end":7671.09},{"text":"Group","start":7671.09,"end":7671.29},{"text":"is","start":7671.29,"end":7671.49},{"text":"of","start":7671.49,"end":7671.65},{"text":"the","start":7671.65,"end":7671.77},{"text":"opinion","start":7671.77,"end":7672.17},{"text":"that","start":7672.17,"end":7672.41},{"text":"the","start":7672.41,"end":7672.61},{"text":"MAP","start":7672.61,"end":7672.89},{"text":"text","start":7672.89,"end":7673.21},{"text":"in","start":7673.21,"end":7673.37},{"text":"the","start":7673.37,"end":7673.49},{"text":"UN","start":7673.49,"end":7673.73},{"text":"Moodle","start":7673.73,"end":7674.33},{"text":"Convention","start":7674.49,"end":7675.17},{"text":"can","start":7675.17,"end":7675.41},{"text":"serve","start":7675.41,"end":7675.65},{"text":"as","start":7675.65,"end":7675.81},{"text":"a","start":7675.81,"end":7675.97},{"text":"good","start":7675.97,"end":7676.25},{"text":"starting","start":7676.33,"end":7676.89},{"text":"point","start":7676.89,"end":7677.13},{"text":"for","start":7677.13,"end":7677.33},{"text":"this","start":7677.33,"end":7677.53},{"text":"Protocol.","start":7677.53,"end":7678.09}]},{"text":"That said, the Protocol should one make it clear that MAP is the core mechanism and it should not include the mandatory binding dispute resolution mechanism as it is reflected in Alternative B Consider providing more guidance on practical timeliness for resolution of disputes the Protocol could consider providing different timelines for different issues based on their complexity.","start":7678.89,"end":7703.9,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."},{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"That","start":7678.89,"end":7679.21},{"text":"said,","start":7679.21,"end":7679.41},{"text":"the","start":7679.41,"end":7679.57},{"text":"Protocol","start":7679.57,"end":7680.13},{"text":"should","start":7680.13,"end":7680.49},{"text":"one","start":7680.57,"end":7680.97},{"text":"make","start":7680.97,"end":7681.25},{"text":"it","start":7681.25,"end":7681.45},{"text":"clear","start":7681.45,"end":7681.69},{"text":"that","start":7681.69,"end":7682.01},{"text":"MAP","start":7682.01,"end":7682.49},{"text":"is","start":7682.49,"end":7682.69},{"text":"the","start":7682.69,"end":7682.85},{"text":"core","start":7682.85,"end":7683.13},{"text":"mechanism","start":7683.13,"end":7683.69},{"text":"and","start":7683.93,"end":7684.25},{"text":"it","start":7684.25,"end":7684.49},{"text":"should","start":7684.49,"end":7684.73},{"text":"not","start":7684.73,"end":7684.97},{"text":"include","start":7684.97,"end":7685.29},{"text":"the","start":7685.69,"end":7685.97},{"text":"mandatory","start":7685.97,"end":7686.45},{"text":"binding","start":7686.45,"end":7686.93},{"text":"dispute","start":7686.93,"end":7687.33},{"text":"resolution","start":7687.33,"end":7687.85},{"text":"mechanism","start":7688.22,"end":7688.62},{"text":"as","start":7688.62,"end":7688.82},{"text":"it","start":7688.82,"end":7688.98},{"text":"is","start":7688.98,"end":7689.14},{"text":"reflected","start":7689.14,"end":7689.62},{"text":"in","start":7689.62,"end":7689.82},{"text":"Alternative","start":7689.82,"end":7690.46},{"text":"B","start":7690.46,"end":7690.86},{"text":"Consider","start":7692.38,"end":7692.78},{"text":"providing","start":7693.02,"end":7693.58},{"text":"more","start":7693.58,"end":7693.9},{"text":"guidance","start":7693.9,"end":7694.42},{"text":"on","start":7694.42,"end":7694.78},{"text":"practical","start":7694.78,"end":7695.3},{"text":"timeliness","start":7695.3,"end":7695.98},{"text":"for","start":7695.98,"end":7696.3},{"text":"resolution","start":7696.3,"end":7696.78},{"text":"of","start":7696.78,"end":7697.02},{"text":"disputes","start":7697.02,"end":7697.58},{"text":"the","start":7698.3,"end":7698.62},{"text":"Protocol","start":7698.62,"end":7699.1},{"text":"could","start":7699.1,"end":7699.3},{"text":"consider","start":7699.3,"end":7699.58},{"text":"providing","start":7699.66,"end":7700.18},{"text":"different","start":7700.18,"end":7700.54},{"text":"timelines","start":7700.62,"end":7701.42},{"text":"for","start":7701.42,"end":7701.66},{"text":"different","start":7701.66,"end":7701.98},{"text":"issues","start":7701.98,"end":7702.38},{"text":"based","start":7702.38,"end":7702.74},{"text":"on","start":7702.74,"end":7702.98},{"text":"their","start":7702.98,"end":7703.22},{"text":"complexity.","start":7703.22,"end":7703.9}]},{"text":"The Protocol could also include optional mechanisms that State Parties may provisions that State Parties may consider including including conciliation and mediation and State Parties may choose the appropriate mechanism based on the complexity and other difficulties involved in the dispute resolution.","start":7705.26,"end":7723.38,"topics":[],"words":[{"text":"The","start":7705.26,"end":7705.58},{"text":"Protocol","start":7705.58,"end":7706.06},{"text":"could","start":7706.06,"end":7706.3},{"text":"also","start":7706.3,"end":7706.62},{"text":"include","start":7706.86,"end":7707.26},{"text":"optional","start":7708.38,"end":7708.9},{"text":"mechanisms","start":7708.9,"end":7709.54},{"text":"that","start":7709.54,"end":7709.74},{"text":"State","start":7709.74,"end":7710.06},{"text":"Parties","start":7710.62,"end":7711.14},{"text":"may","start":7711.14,"end":7711.5},{"text":"provisions","start":7712.06,"end":7712.78},{"text":"that","start":7712.78,"end":7712.98},{"text":"State","start":7712.98,"end":7713.18},{"text":"Parties","start":7713.18,"end":7713.54},{"text":"may","start":7713.54,"end":7713.7},{"text":"consider","start":7713.7,"end":7713.98},{"text":"including","start":7713.98,"end":7714.38},{"text":"including","start":7714.5,"end":7714.66},{"text":"conciliation","start":7714.66,"end":7715.3},{"text":"and","start":7715.3,"end":7715.5},{"text":"mediation","start":7715.5,"end":7716.18},{"text":"and","start":7716.5,"end":7716.78},{"text":"State","start":7716.78,"end":7717.02},{"text":"Parties","start":7717.02,"end":7717.42},{"text":"may","start":7717.42,"end":7717.58},{"text":"choose","start":7717.58,"end":7717.82},{"text":"the","start":7717.82,"end":7717.94},{"text":"appropriate","start":7717.94,"end":7718.34},{"text":"mechanism","start":7718.34,"end":7718.86},{"text":"based","start":7718.86,"end":7719.1},{"text":"on","start":7719.1,"end":7719.26},{"text":"the","start":7719.26,"end":7719.42},{"text":"complexity","start":7719.42,"end":7719.94},{"text":"and","start":7719.94,"end":7720.26},{"text":"other","start":7720.26,"end":7720.58},{"text":"difficulties","start":7720.58,"end":7721.26},{"text":"involved","start":7721.26,"end":7721.74},{"text":"in","start":7721.74,"end":7721.98},{"text":"the","start":7721.98,"end":7722.18},{"text":"dispute","start":7722.18,"end":7722.7},{"text":"resolution.","start":7722.7,"end":7723.38}]},{"text":"Also, it should take consideration of timeliness for initiation and closure and conclusion of cases based on the type of issue and the differentiated administrative capacities of Member States with regards to an anchoring provision of the UN the Africa Group is of the view that the UN can serve as a neutral, capacity building, oversight oriented institution that strengthens the fairness and accessibility of international tax dispute resolution.","start":7724.66,"end":7754.18,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."},{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Also,","start":7724.66,"end":7725.06},{"text":"it","start":7725.62,"end":7725.9},{"text":"should","start":7725.9,"end":7726.1},{"text":"take","start":7726.1,"end":7726.42},{"text":"consideration","start":7726.58,"end":7727.3},{"text":"of","start":7727.3,"end":7727.5},{"text":"timeliness","start":7727.5,"end":7727.98},{"text":"for","start":7727.98,"end":7728.14},{"text":"initiation","start":7728.14,"end":7728.82},{"text":"and","start":7728.82,"end":7729.14},{"text":"closure","start":7729.14,"end":7729.66},{"text":"and","start":7729.66,"end":7729.94},{"text":"conclusion","start":7729.94,"end":7730.46},{"text":"of","start":7730.46,"end":7730.739},{"text":"cases","start":7730.739,"end":7731.06},{"text":"based","start":7731.06,"end":7731.38},{"text":"on","start":7731.38,"end":7731.58},{"text":"the","start":7731.58,"end":7731.74},{"text":"type","start":7731.74,"end":7731.94},{"text":"of","start":7731.94,"end":7732.1},{"text":"issue","start":7732.1,"end":7732.38},{"text":"and","start":7732.38,"end":7732.62},{"text":"the","start":7732.62,"end":7732.78},{"text":"differentiated","start":7732.78,"end":7733.46},{"text":"administrative","start":7733.46,"end":7734.26},{"text":"capacities","start":7734.5,"end":7735.18},{"text":"of","start":7735.18,"end":7735.5},{"text":"Member","start":7735.5,"end":7735.82},{"text":"States","start":7735.82,"end":7736.18},{"text":"with","start":7737.3,"end":7737.62},{"text":"regards","start":7737.62,"end":7738.14},{"text":"to","start":7738.14,"end":7738.5},{"text":"an","start":7738.5,"end":7738.78},{"text":"anchoring","start":7738.78,"end":7739.38},{"text":"provision","start":7739.38,"end":7739.86},{"text":"of","start":7740.42,"end":7740.54},{"text":"the","start":7740.54,"end":7740.7},{"text":"UN","start":7740.7,"end":7740.98},{"text":"the","start":7741.94,"end":7742.22},{"text":"Africa","start":7742.22,"end":7742.5},{"text":"Group","start":7742.5,"end":7742.78},{"text":"is","start":7742.78,"end":7742.94},{"text":"of","start":7742.94,"end":7743.1},{"text":"the","start":7743.1,"end":7743.22},{"text":"view","start":7743.22,"end":7743.38},{"text":"that","start":7743.38,"end":7743.58},{"text":"the","start":7743.58,"end":7743.74},{"text":"UN","start":7743.74,"end":7743.98},{"text":"can","start":7743.98,"end":7744.26},{"text":"serve","start":7744.26,"end":7744.74},{"text":"as","start":7744.82,"end":7745.1},{"text":"a","start":7745.1,"end":7745.3},{"text":"neutral,","start":7745.3,"end":7745.74},{"text":"capacity","start":7745.74,"end":7746.38},{"text":"building,","start":7746.38,"end":7746.74},{"text":"oversight","start":7747.06,"end":7747.78},{"text":"oriented","start":7747.78,"end":7748.46},{"text":"institution","start":7748.46,"end":7749.06},{"text":"that","start":7749.7,"end":7750.02},{"text":"strengthens","start":7750.02,"end":7750.54},{"text":"the","start":7750.54,"end":7750.7},{"text":"fairness","start":7750.7,"end":7751.06},{"text":"and","start":7751.06,"end":7751.26},{"text":"accessibility","start":7751.26,"end":7751.86},{"text":"of","start":7751.94,"end":7752.26},{"text":"international","start":7752.26,"end":7752.58},{"text":"tax","start":7752.74,"end":7753.14},{"text":"dispute","start":7753.14,"end":7753.66},{"text":"resolution.","start":7753.66,"end":7754.18}]}]},{"sentences":[{"text":"To this end, they can provide support in the area of MAP with relation to capacity building and technical assistance by way of training of officials on MAP procedure, negotiation strategies and dispute resolution techniques.","start":7754.98,"end":7768.75,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."},{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"To","start":7754.98,"end":7755.26},{"text":"this","start":7755.26,"end":7755.5},{"text":"end,","start":7755.5,"end":7755.86},{"text":"they","start":7756.179,"end":7756.46},{"text":"can","start":7756.46,"end":7756.62},{"text":"provide","start":7756.62,"end":7756.9},{"text":"support","start":7756.98,"end":7757.38},{"text":"in","start":7757.7,"end":7757.98},{"text":"the","start":7757.98,"end":7758.14},{"text":"area","start":7758.14,"end":7758.34},{"text":"of","start":7758.34,"end":7758.62},{"text":"MAP","start":7758.62,"end":7759.06},{"text":"with","start":7759.06,"end":7759.3},{"text":"relation","start":7759.3,"end":7759.7},{"text":"to","start":7759.7,"end":7759.9},{"text":"capacity","start":7759.9,"end":7760.46},{"text":"building","start":7760.46,"end":7760.78},{"text":"and","start":7760.78,"end":7761.06},{"text":"technical","start":7761.06,"end":7761.54},{"text":"assistance","start":7761.54,"end":7762.18},{"text":"by","start":7762.58,"end":7762.86},{"text":"way","start":7762.86,"end":7763.02},{"text":"of","start":7763.02,"end":7763.18},{"text":"training","start":7763.18,"end":7763.46},{"text":"of","start":7763.46,"end":7763.7},{"text":"officials","start":7763.7,"end":7764.02},{"text":"on","start":7764.18,"end":7764.5},{"text":"MAP","start":7764.5,"end":7764.86},{"text":"procedure,","start":7764.86,"end":7765.38},{"text":"negotiation","start":7765.87,"end":7766.51},{"text":"strategies","start":7766.51,"end":7766.99},{"text":"and","start":7766.99,"end":7767.19},{"text":"dispute","start":7767.19,"end":7767.59},{"text":"resolution","start":7767.59,"end":7768.11},{"text":"techniques.","start":7768.11,"end":7768.75}]},{"text":"They can provide hands on support for countries with limited MAP experience, develop model legislation templates and procedural guidelines.","start":7769.15,"end":7777.87,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"They","start":7769.15,"end":7769.43},{"text":"can","start":7769.43,"end":7769.63},{"text":"provide","start":7769.63,"end":7769.95},{"text":"hands","start":7769.95,"end":7770.31},{"text":"on","start":7770.31,"end":7770.51},{"text":"support","start":7770.51,"end":7770.83},{"text":"for","start":7770.83,"end":7771.15},{"text":"countries","start":7771.15,"end":7771.43},{"text":"with","start":7771.43,"end":7771.79},{"text":"limited","start":7771.79,"end":7772.31},{"text":"MAP","start":7772.31,"end":7772.71},{"text":"experience,","start":7772.71,"end":7773.07},{"text":"develop","start":7774.27,"end":7774.67},{"text":"model","start":7774.75,"end":7775.27},{"text":"legislation","start":7775.27,"end":7775.87},{"text":"templates","start":7775.95,"end":7776.43},{"text":"and","start":7776.43,"end":7776.63},{"text":"procedural","start":7776.63,"end":7777.19},{"text":"guidelines.","start":7777.19,"end":7777.87}]},{"text":"They can provide support in establishing or strengthening MAP units within tax administration and facilitate peer to peer learning through regional workshops and knowledge exchanges to two.","start":7778.27,"end":7791.56,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"They","start":7778.27,"end":7778.55},{"text":"can","start":7778.55,"end":7778.75},{"text":"provide","start":7778.75,"end":7779.07},{"text":"support","start":7779.07,"end":7779.43},{"text":"in","start":7779.43,"end":7779.71},{"text":"establishing","start":7779.71,"end":7780.43},{"text":"or","start":7780.43,"end":7780.63},{"text":"strengthening","start":7780.63,"end":7781.11},{"text":"MAP","start":7781.11,"end":7781.35},{"text":"units","start":7781.35,"end":7781.749},{"text":"within","start":7781.749,"end":7782.11},{"text":"tax","start":7782.75,"end":7783.15},{"text":"administration","start":7783.31,"end":7783.95},{"text":"and","start":7784.59,"end":7784.95},{"text":"facilitate","start":7784.95,"end":7785.55},{"text":"peer","start":7785.55,"end":7785.83},{"text":"to","start":7785.83,"end":7786.03},{"text":"peer","start":7786.03,"end":7786.31},{"text":"learning","start":7786.31,"end":7786.63},{"text":"through","start":7786.63,"end":7786.91},{"text":"regional","start":7786.91,"end":7787.43},{"text":"workshops","start":7787.43,"end":7787.99},{"text":"and","start":7787.99,"end":7788.23},{"text":"knowledge","start":7788.23,"end":7788.75},{"text":"exchanges","start":7789.07,"end":7789.71},{"text":"to","start":7790.91,"end":7791.17},{"text":"two.","start":7791.32,"end":7791.56}]},{"text":"The UN can serve as a non binding expert advisory to help level the playing field without infringing on the sovereignty of States by offering independent, non binding opinions on complex transfer, pricing or treaty interpretation issues provision of expert panels that countries can consult before or during MAP or issue technical notes or clarifications on common MAP MAP challenges as may be agreed on.","start":7791.72,"end":7819.89,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."},{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"The","start":7791.72,"end":7792.04},{"text":"UN","start":7792.04,"end":7792.36},{"text":"can","start":7792.36,"end":7792.64},{"text":"serve","start":7792.64,"end":7792.84},{"text":"as","start":7792.84,"end":7792.96},{"text":"a","start":7792.96,"end":7793.12},{"text":"non","start":7793.12,"end":7793.36},{"text":"binding","start":7793.36,"end":7793.92},{"text":"expert","start":7793.92,"end":7794.52},{"text":"advisory","start":7795,"end":7795.72},{"text":"to","start":7797,"end":7797.28},{"text":"help","start":7797.28,"end":7797.52},{"text":"level","start":7797.52,"end":7797.8},{"text":"the","start":7797.8,"end":7798},{"text":"playing","start":7798,"end":7798.24},{"text":"field","start":7798.24,"end":7798.6},{"text":"without","start":7798.68,"end":7799.08},{"text":"infringing","start":7799.08,"end":7799.72},{"text":"on","start":7799.72,"end":7799.84},{"text":"the","start":7799.84,"end":7799.96},{"text":"sovereignty","start":7799.96,"end":7800.48},{"text":"of","start":7800.48,"end":7800.68},{"text":"States","start":7800.68,"end":7801},{"text":"by","start":7801.72,"end":7802},{"text":"offering","start":7802,"end":7802.4},{"text":"independent,","start":7802.4,"end":7803.12},{"text":"non","start":7803.12,"end":7803.4},{"text":"binding","start":7803.4,"end":7803.84},{"text":"opinions","start":7803.84,"end":7804.4},{"text":"on","start":7804.4,"end":7804.68},{"text":"complex","start":7804.68,"end":7805},{"text":"transfer,","start":7805,"end":7805.44},{"text":"pricing","start":7805.44,"end":7805.92},{"text":"or","start":7805.92,"end":7806.16},{"text":"treaty","start":7806.16,"end":7806.48},{"text":"interpretation","start":7806.48,"end":7807.16},{"text":"issues","start":7807.16,"end":7807.559},{"text":"provision","start":7808.44,"end":7808.92},{"text":"of","start":7808.92,"end":7809.16},{"text":"expert","start":7809.16,"end":7809.64},{"text":"panels","start":7809.64,"end":7810.08},{"text":"that","start":7810.08,"end":7810.36},{"text":"countries","start":7810.36,"end":7810.68},{"text":"can","start":7810.68,"end":7811},{"text":"consult","start":7811,"end":7811.44},{"text":"before","start":7811.44,"end":7811.8},{"text":"or","start":7811.96,"end":7812.28},{"text":"during","start":7812.28,"end":7812.6},{"text":"MAP","start":7812.6,"end":7813.08},{"text":"or","start":7813.16,"end":7813.48},{"text":"issue","start":7813.48,"end":7813.76},{"text":"technical","start":7813.76,"end":7814.32},{"text":"notes","start":7814.32,"end":7814.68},{"text":"or","start":7814.68,"end":7814.88},{"text":"clarifications","start":7814.88,"end":7815.72},{"text":"on","start":7815.88,"end":7816.2},{"text":"common","start":7816.2,"end":7816.52},{"text":"MAP","start":7816.52,"end":7816.7},{"text":"MAP","start":7816.85,"end":7817.17},{"text":"challenges","start":7817.25,"end":7817.85},{"text":"as","start":7817.85,"end":7818.13},{"text":"may","start":7818.13,"end":7818.33},{"text":"be","start":7818.33,"end":7818.53},{"text":"agreed","start":7818.53,"end":7819.09},{"text":"on.","start":7819.57,"end":7819.89}]},{"text":"Monitoring and follow up of MAP practice the UN can help in collection and publishing of high level anonymized data on MAP cases, timelines, outcomes and bottlenecks monitor whether MAP processes are functioning equitably across countries identify systemic issues such as delays, power asymmetries or recurring disorders disputes and produce annual or biannual reports on Global MAP performance.","start":7819.89,"end":7848.06,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"Monitoring","start":7819.89,"end":7820.49},{"text":"and","start":7820.49,"end":7820.73},{"text":"follow","start":7820.73,"end":7821.01},{"text":"up","start":7821.01,"end":7821.25},{"text":"of","start":7821.25,"end":7821.57},{"text":"MAP","start":7821.57,"end":7822.01},{"text":"practice","start":7822.01,"end":7822.61},{"text":"the","start":7823.33,"end":7823.61},{"text":"UN","start":7823.61,"end":7823.89},{"text":"can","start":7824.61,"end":7825.01},{"text":"help","start":7825.81,"end":7826.13},{"text":"in","start":7826.13,"end":7826.41},{"text":"collection","start":7826.41,"end":7826.89},{"text":"and","start":7826.89,"end":7827.13},{"text":"publishing","start":7827.13,"end":7827.69},{"text":"of","start":7827.69,"end":7827.85},{"text":"high","start":7827.85,"end":7828.01},{"text":"level","start":7828.01,"end":7828.29},{"text":"anonymized","start":7828.37,"end":7829.17},{"text":"data","start":7829.17,"end":7829.57},{"text":"on","start":7829.57,"end":7829.89},{"text":"MAP","start":7829.89,"end":7830.21},{"text":"cases,","start":7830.21,"end":7830.53},{"text":"timelines,","start":7831.17,"end":7831.97},{"text":"outcomes","start":7831.97,"end":7832.49},{"text":"and","start":7832.49,"end":7832.689},{"text":"bottlenecks","start":7832.689,"end":7833.41},{"text":"monitor","start":7833.89,"end":7834.37},{"text":"whether","start":7834.37,"end":7834.69},{"text":"MAP","start":7834.69,"end":7835.05},{"text":"processes","start":7835.05,"end":7835.53},{"text":"are","start":7835.53,"end":7835.69},{"text":"functioning","start":7835.69,"end":7836.21},{"text":"equitably","start":7836.21,"end":7836.85},{"text":"across","start":7837.09,"end":7837.49},{"text":"countries","start":7837.49,"end":7837.89},{"text":"identify","start":7838.29,"end":7839.01},{"text":"systemic","start":7839.01,"end":7839.65},{"text":"issues","start":7839.65,"end":7839.93},{"text":"such","start":7839.93,"end":7840.17},{"text":"as","start":7840.17,"end":7840.33},{"text":"delays,","start":7840.33,"end":7840.77},{"text":"power","start":7841.01,"end":7841.33},{"text":"asymmetries","start":7841.33,"end":7842.01},{"text":"or","start":7842.01,"end":7842.17},{"text":"recurring","start":7842.17,"end":7842.53},{"text":"disorders","start":7842.53,"end":7842.71},{"text":"disputes","start":7842.78,"end":7843.26},{"text":"and","start":7843.42,"end":7843.74},{"text":"produce","start":7843.74,"end":7844.1},{"text":"annual","start":7844.1,"end":7844.54},{"text":"or","start":7844.54,"end":7844.86},{"text":"biannual","start":7845.42,"end":7846.14},{"text":"reports","start":7846.22,"end":7846.62},{"text":"on","start":7846.62,"end":7846.94},{"text":"Global","start":7846.94,"end":7847.22},{"text":"MAP","start":7847.22,"end":7847.7},{"text":"performance.","start":7847.7,"end":7848.06}]}]},{"sentences":[{"text":"They could provide a neutral platform or forum.","start":7850.94,"end":7853.5,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"They","start":7850.94,"end":7851.26},{"text":"could","start":7851.26,"end":7851.46},{"text":"provide","start":7851.46,"end":7851.7},{"text":"a","start":7851.7,"end":7851.94},{"text":"neutral","start":7851.94,"end":7852.34},{"text":"platform","start":7852.34,"end":7852.78},{"text":"or","start":7852.78,"end":7853.02},{"text":"forum.","start":7853.02,"end":7853.5}]},{"text":"The UN is uniquely positioned to serve as a neutral convener for hosting of MAP meetings or negotiations when parties prefer a neutral venue or provide secure digital platform for document exchange and virtual negotiations.","start":7854.86,"end":7868.33,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"The","start":7854.86,"end":7855.14},{"text":"UN","start":7855.14,"end":7855.42},{"text":"is","start":7855.42,"end":7855.74},{"text":"uniquely","start":7855.74,"end":7856.3},{"text":"positioned","start":7856.3,"end":7856.82},{"text":"to","start":7856.82,"end":7856.98},{"text":"serve","start":7856.98,"end":7857.18},{"text":"as","start":7857.18,"end":7857.3},{"text":"a","start":7857.3,"end":7857.46},{"text":"neutral","start":7857.46,"end":7857.78},{"text":"convener","start":7857.78,"end":7858.46},{"text":"for","start":7858.7,"end":7859.019},{"text":"hosting","start":7859.019,"end":7859.46},{"text":"of","start":7859.46,"end":7859.62},{"text":"MAP","start":7859.62,"end":7859.9},{"text":"meetings","start":7859.9,"end":7860.26},{"text":"or","start":7860.26,"end":7860.42},{"text":"negotiations","start":7860.42,"end":7861.1},{"text":"when","start":7861.1,"end":7861.34},{"text":"parties","start":7861.34,"end":7861.82},{"text":"prefer","start":7861.82,"end":7862.3},{"text":"a","start":7862.38,"end":7862.66},{"text":"neutral","start":7862.66,"end":7863.06},{"text":"venue","start":7863.06,"end":7863.58},{"text":"or","start":7863.74,"end":7864.1},{"text":"provide","start":7864.1,"end":7864.46},{"text":"secure","start":7864.46,"end":7864.98},{"text":"digital","start":7864.98,"end":7865.26},{"text":"platform","start":7865.34,"end":7865.9},{"text":"for","start":7866.22,"end":7866.62},{"text":"document","start":7866.62,"end":7867.18},{"text":"exchange","start":7867.18,"end":7867.62},{"text":"and","start":7867.62,"end":7867.78},{"text":"virtual","start":7867.78,"end":7868.1},{"text":"negotiations.","start":7868.1,"end":7868.33}]},{"text":"Negotiations Facilitate dialogue between competent authorities, especially where trust or capacity is limited.","start":7868.4,"end":7875.2,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"Negotiations","start":7868.4,"end":7869.04},{"text":"Facilitate","start":7869.52,"end":7870.32},{"text":"dialogue","start":7870.32,"end":7870.84},{"text":"between","start":7870.84,"end":7871.08},{"text":"competent","start":7871.08,"end":7871.6},{"text":"authorities,","start":7871.6,"end":7872.24},{"text":"especially","start":7872.64,"end":7873.04},{"text":"where","start":7873.04,"end":7873.36},{"text":"trust","start":7873.36,"end":7873.68},{"text":"or","start":7873.68,"end":7873.96},{"text":"capacity","start":7873.96,"end":7874.48},{"text":"is","start":7874.48,"end":7874.72},{"text":"limited.","start":7874.72,"end":7875.2}]},{"text":"Offer mediation or conciliation services where MAP stalls.","start":7875.6,"end":7879.6,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."},{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Offer","start":7875.6,"end":7876},{"text":"mediation","start":7876,"end":7876.64},{"text":"or","start":7876.64,"end":7876.88},{"text":"conciliation","start":7876.88,"end":7877.52},{"text":"services","start":7877.52,"end":7877.84},{"text":"where","start":7878,"end":7878.4},{"text":"MAP","start":7878.4,"end":7878.88},{"text":"stalls.","start":7878.88,"end":7879.6}]},{"text":"They could also support third party mechanisms by way of maintaining a roster of qualified independent experts from all regions, ensure a balanced representation of developing country experts, establish transparent procedures for panel selection, provide administrative support for panel operations and develop ethical guidelines and conflict of interest rules.","start":7880.72,"end":7904.17,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."},{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"They","start":7880.72,"end":7881},{"text":"could","start":7881,"end":7881.2},{"text":"also","start":7881.2,"end":7881.44},{"text":"support","start":7881.44,"end":7881.76},{"text":"third","start":7881.76,"end":7882.12},{"text":"party","start":7882.12,"end":7882.48},{"text":"mechanisms","start":7882.48,"end":7883.36},{"text":"by","start":7883.68,"end":7884},{"text":"way","start":7884,"end":7884.32},{"text":"of","start":7884.32,"end":7884.639},{"text":"maintaining","start":7884.639,"end":7885.08},{"text":"a","start":7885.08,"end":7885.28},{"text":"roster","start":7885.28,"end":7885.92},{"text":"of","start":7886.08,"end":7886.4},{"text":"qualified","start":7886.4,"end":7886.96},{"text":"independent","start":7887.04,"end":7887.8},{"text":"experts","start":7887.8,"end":7888.32},{"text":"from","start":7888.32,"end":7888.52},{"text":"all","start":7888.52,"end":7888.72},{"text":"regions,","start":7888.72,"end":7889.28},{"text":"ensure","start":7889.68,"end":7890.04},{"text":"a","start":7890.04,"end":7890.28},{"text":"balanced","start":7890.28,"end":7890.68},{"text":"representation","start":7890.68,"end":7891.44},{"text":"of","start":7891.44,"end":7891.76},{"text":"developing","start":7891.76,"end":7892.4},{"text":"country","start":7892.48,"end":7892.88},{"text":"experts,","start":7892.96,"end":7893.6},{"text":"establish","start":7894.25,"end":7894.69},{"text":"transparent","start":7894.69,"end":7895.29},{"text":"procedures","start":7895.29,"end":7895.93},{"text":"for","start":7896.09,"end":7896.37},{"text":"panel","start":7896.37,"end":7896.81},{"text":"selection,","start":7896.81,"end":7897.29},{"text":"provide","start":7897.85,"end":7898.25},{"text":"administrative","start":7898.41,"end":7899.17},{"text":"support","start":7899.17,"end":7899.53},{"text":"for","start":7899.53,"end":7899.81},{"text":"panel","start":7899.81,"end":7900.17},{"text":"operations","start":7900.17,"end":7900.69},{"text":"and","start":7900.69,"end":7900.93},{"text":"develop","start":7900.93,"end":7901.21},{"text":"ethical","start":7901.29,"end":7901.85},{"text":"guidelines","start":7901.85,"end":7902.37},{"text":"and","start":7902.37,"end":7902.57},{"text":"conflict","start":7902.57,"end":7902.97},{"text":"of","start":7902.97,"end":7903.17},{"text":"interest","start":7903.17,"end":7903.45},{"text":"rules.","start":7903.69,"end":7904.17}]}]},{"sentences":[{"text":"UN could also develop and manage databases for MAP and APA by hosting a global database with high level information on MAP and APA cases, provide anonymize insights into trends, time timelines and outcomes, offer transfer pricing database with equitable access for developing countries and ensure governance structures that prevent commercial capture.","start":7906.01,"end":7928.39,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."},{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."},{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"UN","start":7906.01,"end":7906.41},{"text":"could","start":7906.73,"end":7907.05},{"text":"also","start":7907.05,"end":7907.37},{"text":"develop","start":7907.37,"end":7907.77},{"text":"and","start":7907.85,"end":7908.13},{"text":"manage","start":7908.13,"end":7908.41},{"text":"databases","start":7908.41,"end":7909.21},{"text":"for","start":7909.21,"end":7909.61},{"text":"MAP","start":7909.69,"end":7910.41},{"text":"and","start":7910.41,"end":7910.77},{"text":"APA","start":7910.77,"end":7911.45},{"text":"by","start":7911.85,"end":7912.17},{"text":"hosting","start":7912.17,"end":7912.53},{"text":"a","start":7912.53,"end":7912.69},{"text":"global","start":7912.69,"end":7912.93},{"text":"database","start":7912.93,"end":7913.49},{"text":"with","start":7913.49,"end":7913.65},{"text":"high","start":7913.65,"end":7913.85},{"text":"level","start":7913.85,"end":7914.13},{"text":"information","start":7914.13,"end":7914.49},{"text":"on","start":7914.97,"end":7915.29},{"text":"MAP","start":7915.29,"end":7915.69},{"text":"and","start":7915.69,"end":7915.89},{"text":"APA","start":7915.89,"end":7916.33},{"text":"cases,","start":7916.33,"end":7916.65},{"text":"provide","start":7917.13,"end":7917.53},{"text":"anonymize","start":7917.53,"end":7918.41},{"text":"insights","start":7918.97,"end":7919.53},{"text":"into","start":7919.53,"end":7919.69},{"text":"trends,","start":7919.69,"end":7920.17},{"text":"time","start":7920.17,"end":7920.32},{"text":"timelines","start":7920.39,"end":7920.79},{"text":"and","start":7920.79,"end":7920.91},{"text":"outcomes,","start":7920.91,"end":7921.43},{"text":"offer","start":7921.59,"end":7921.95},{"text":"transfer","start":7921.95,"end":7922.47},{"text":"pricing","start":7922.47,"end":7922.87},{"text":"database","start":7922.87,"end":7923.39},{"text":"with","start":7923.39,"end":7923.55},{"text":"equitable","start":7923.55,"end":7924.07},{"text":"access","start":7924.07,"end":7924.35},{"text":"for","start":7924.35,"end":7924.59},{"text":"developing","start":7924.59,"end":7925.11},{"text":"countries","start":7925.11,"end":7925.39},{"text":"and","start":7925.39,"end":7925.63},{"text":"ensure","start":7925.63,"end":7925.87},{"text":"governance","start":7925.87,"end":7926.39},{"text":"structures","start":7926.39,"end":7926.79},{"text":"that","start":7926.79,"end":7926.99},{"text":"prevent","start":7926.99,"end":7927.31},{"text":"commercial","start":7927.31,"end":7927.91},{"text":"capture.","start":7927.91,"end":7928.39}]},{"text":"Finally, they could also set soft standards and best practices without imposing binding rules.","start":7929.19,"end":7935.67,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Finally,","start":7929.19,"end":7929.83},{"text":"they","start":7929.91,"end":7930.23},{"text":"could","start":7930.23,"end":7930.47},{"text":"also","start":7930.47,"end":7930.75},{"text":"set","start":7930.75,"end":7931.11},{"text":"soft","start":7931.35,"end":7931.79},{"text":"standards","start":7931.79,"end":7932.31},{"text":"and","start":7932.31,"end":7932.55},{"text":"best","start":7932.55,"end":7932.83},{"text":"practices","start":7932.83,"end":7933.35},{"text":"without","start":7933.75,"end":7934.15},{"text":"imposing","start":7934.15,"end":7934.79},{"text":"binding","start":7934.79,"end":7935.27},{"text":"rules.","start":7935.27,"end":7935.67}]},{"text":"The UN can still shape global norms by developing best practice guidelines for MAP administration, issue recommendations and promote minimum standards for fairness and procedures procedural integrity.","start":7935.91,"end":7946.88,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"The","start":7935.91,"end":7936.23},{"text":"UN","start":7936.23,"end":7936.549},{"text":"can","start":7936.55,"end":7936.83},{"text":"still","start":7936.83,"end":7937.03},{"text":"shape","start":7937.03,"end":7937.43},{"text":"global","start":7937.67,"end":7938.03},{"text":"norms","start":7938.03,"end":7938.55},{"text":"by","start":7938.63,"end":7938.91},{"text":"developing","start":7938.91,"end":7939.35},{"text":"best","start":7939.35,"end":7939.59},{"text":"practice","start":7939.59,"end":7940.07},{"text":"guidelines","start":7940.07,"end":7940.51},{"text":"for","start":7940.51,"end":7940.67},{"text":"MAP","start":7940.67,"end":7940.95},{"text":"administration,","start":7940.95,"end":7941.43},{"text":"issue","start":7941.99,"end":7942.35},{"text":"recommendations","start":7942.35,"end":7943.27},{"text":"and","start":7943.59,"end":7943.87},{"text":"promote","start":7943.87,"end":7944.31},{"text":"minimum","start":7944.31,"end":7944.71},{"text":"standards","start":7944.71,"end":7945.07},{"text":"for","start":7945.07,"end":7945.23},{"text":"fairness","start":7945.23,"end":7945.55},{"text":"and","start":7945.55,"end":7945.71},{"text":"procedures","start":7945.71,"end":7945.85},{"text":"procedural","start":7945.92,"end":7946.28},{"text":"integrity.","start":7946.28,"end":7946.88}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":"Africa Group","function":"Representative"}},{"statement_number":60,"paragraphs":[{"sentences":[{"text":"Thank you, thank you Nigeria for this comprehensive intervention and the concrete proposals sharing them with us.","start":7947.6,"end":7961.04,"topics":[],"words":[{"text":"Thank","start":7947.6,"end":7947.96},{"text":"you,","start":7947.96,"end":7948.24},{"text":"thank","start":7951.36,"end":7951.68},{"text":"you","start":7951.68,"end":7951.8},{"text":"Nigeria","start":7951.8,"end":7952.36},{"text":"for","start":7952.36,"end":7952.48},{"text":"this","start":7952.48,"end":7952.72},{"text":"comprehensive","start":7952.8,"end":7953.52},{"text":"intervention","start":7954.56,"end":7955.2},{"text":"and","start":7955.2,"end":7955.52},{"text":"the","start":7957.12,"end":7957.52},{"text":"concrete","start":7957.52,"end":7958.16},{"text":"proposals","start":7958.24,"end":7959.04},{"text":"sharing","start":7959.92,"end":7960.36},{"text":"them","start":7960.36,"end":7960.56},{"text":"with","start":7960.56,"end":7960.76},{"text":"us.","start":7960.76,"end":7961.04}]},{"text":"Austria, please.","start":7962.32,"end":7963.36,"topics":[],"words":[{"text":"Austria,","start":7962.32,"end":7963.04},{"text":"please.","start":7963.04,"end":7963.36}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":61,"paragraphs":[{"sentences":[{"text":"Thank you. Kohlid. Since I'm taking the floor for the first time in this on this matter, I would like to thank both colleagues very much for this very good paper that we have here at hand.","start":7967.04,"end":7979.74,"topics":[],"words":[{"text":"Thank","start":7967.04,"end":7967.4},{"text":"you.","start":7967.4,"end":7967.6},{"text":"Kohlid.","start":7967.6,"end":7968.24},{"text":"Since","start":7968.64,"end":7968.96},{"text":"I'm","start":7968.96,"end":7969.24},{"text":"taking","start":7969.24,"end":7969.48},{"text":"the","start":7969.48,"end":7969.72},{"text":"floor","start":7969.72,"end":7970.04},{"text":"for","start":7970.04,"end":7970.16},{"text":"the","start":7970.16,"end":7970.28},{"text":"first","start":7970.28,"end":7970.48},{"text":"time","start":7970.48,"end":7970.72},{"text":"in","start":7970.72,"end":7970.92},{"text":"this","start":7970.92,"end":7971.2},{"text":"on","start":7972.38,"end":7972.46},{"text":"this","start":7972.46,"end":7972.62},{"text":"matter,","start":7972.62,"end":7972.94},{"text":"I","start":7972.94,"end":7973.22},{"text":"would","start":7973.22,"end":7973.38},{"text":"like","start":7973.38,"end":7973.54},{"text":"to","start":7973.54,"end":7973.74},{"text":"thank","start":7973.74,"end":7974.22},{"text":"both","start":7975.02,"end":7975.34},{"text":"colleagues","start":7975.34,"end":7975.86},{"text":"very","start":7975.86,"end":7976.02},{"text":"much","start":7976.02,"end":7976.26},{"text":"for","start":7976.26,"end":7976.62},{"text":"this","start":7977.42,"end":7977.74},{"text":"very","start":7977.74,"end":7977.98},{"text":"good","start":7977.98,"end":7978.22},{"text":"paper","start":7978.22,"end":7978.54},{"text":"that","start":7978.54,"end":7978.74},{"text":"we","start":7978.74,"end":7978.9},{"text":"have","start":7978.9,"end":7979.06},{"text":"here","start":7979.06,"end":7979.26},{"text":"at","start":7979.26,"end":7979.46},{"text":"hand.","start":7979.46,"end":7979.74}]},{"text":"Hence I didn't come in earlier because I don't have a lot of comments on them.","start":7980.54,"end":7984.22,"topics":[],"words":[{"text":"Hence","start":7980.54,"end":7980.98},{"text":"I","start":7980.98,"end":7981.22},{"text":"didn't","start":7981.22,"end":7981.46},{"text":"come","start":7981.46,"end":7981.62},{"text":"in","start":7981.62,"end":7981.82},{"text":"earlier","start":7981.82,"end":7982.1},{"text":"because","start":7982.1,"end":7982.38},{"text":"I","start":7982.38,"end":7982.58},{"text":"don't","start":7982.58,"end":7982.78},{"text":"have","start":7982.78,"end":7982.9},{"text":"a","start":7982.9,"end":7983.02},{"text":"lot","start":7983.02,"end":7983.14},{"text":"of","start":7983.14,"end":7983.3},{"text":"comments","start":7983.3,"end":7983.58},{"text":"on","start":7983.74,"end":7984.02},{"text":"them.","start":7984.02,"end":7984.22}]},{"text":"But nevertheless on these questions I would like to quickly chip in.","start":7984.22,"end":7989.9,"topics":[],"words":[{"text":"But","start":7984.22,"end":7984.54},{"text":"nevertheless","start":7985.26,"end":7985.82},{"text":"on","start":7985.82,"end":7986.02},{"text":"these","start":7986.02,"end":7986.22},{"text":"questions","start":7986.22,"end":7986.94},{"text":"I","start":7987.58,"end":7987.86},{"text":"would","start":7987.86,"end":7988.1},{"text":"like","start":7988.1,"end":7988.379},{"text":"to","start":7988.379,"end":7988.7},{"text":"quickly","start":7988.7,"end":7989.22},{"text":"chip","start":7989.22,"end":7989.58},{"text":"in.","start":7989.58,"end":7989.9}]}]},{"sentences":[{"text":"So question G. We think that MAP as well as arbitration, the key features are described very well.","start":7990.06,"end":8001.99,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."},{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"So","start":7990.06,"end":7990.46},{"text":"question","start":7992.54,"end":7992.94},{"text":"G.","start":7993.1,"end":7993.5},{"text":"We","start":7993.82,"end":7994.14},{"text":"think","start":7994.14,"end":7994.46},{"text":"that","start":7994.46,"end":7994.86},{"text":"MAP","start":7995.34,"end":7995.86},{"text":"as","start":7995.86,"end":7996.1},{"text":"well","start":7996.1,"end":7996.26},{"text":"as","start":7996.26,"end":7996.46},{"text":"arbitration,","start":7996.46,"end":7997.1},{"text":"the","start":7999.35,"end":7999.47},{"text":"key","start":7999.47,"end":7999.67},{"text":"features","start":7999.67,"end":8000.23},{"text":"are","start":8000.23,"end":8000.55},{"text":"described","start":8000.71,"end":8001.43},{"text":"very","start":8001.43,"end":8001.67},{"text":"well.","start":8001.67,"end":8001.99}]},{"text":"We have recently negotiated or nearly finished negotiating also an instrument for arbitration panel in the European Union.","start":8002.15,"end":8013.19,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"We","start":8002.15,"end":8002.43},{"text":"have","start":8002.43,"end":8002.71},{"text":"recently","start":8003.03,"end":8003.43},{"text":"negotiated","start":8004.07,"end":8005.03},{"text":"or","start":8005.03,"end":8005.27},{"text":"nearly","start":8005.27,"end":8005.75},{"text":"finished","start":8005.99,"end":8006.59},{"text":"negotiating","start":8006.59,"end":8007.27},{"text":"also","start":8007.27,"end":8007.67},{"text":"an","start":8008.15,"end":8008.47},{"text":"instrument","start":8008.47,"end":8009.03},{"text":"for","start":8009.19,"end":8009.59},{"text":"arbitration","start":8010.31,"end":8010.95},{"text":"panel","start":8011.27,"end":8011.75},{"text":"in","start":8011.75,"end":8011.95},{"text":"the","start":8011.95,"end":8012.19},{"text":"European","start":8012.19,"end":8012.79},{"text":"Union.","start":8012.79,"end":8013.19}]},{"text":"And I think it is safe to say that it is actually quite well reflected the questions that we were having that we had to think about in arbitration procedures.","start":8013.19,"end":8025.45,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"And","start":8013.19,"end":8013.39},{"text":"I","start":8013.39,"end":8013.63},{"text":"think","start":8013.63,"end":8013.989},{"text":"it","start":8014.39,"end":8014.67},{"text":"is","start":8014.67,"end":8014.87},{"text":"safe","start":8014.87,"end":8015.15},{"text":"to","start":8015.15,"end":8015.31},{"text":"say","start":8015.31,"end":8015.51},{"text":"that","start":8015.51,"end":8015.75},{"text":"it","start":8015.75,"end":8016.07},{"text":"is","start":8016.15,"end":8016.47},{"text":"actually","start":8016.47,"end":8016.79},{"text":"quite","start":8017.67,"end":8018.03},{"text":"well","start":8018.03,"end":8018.23},{"text":"reflected","start":8018.23,"end":8018.75},{"text":"the","start":8018.75,"end":8018.91},{"text":"questions","start":8018.91,"end":8019.23},{"text":"that","start":8019.23,"end":8019.39},{"text":"we","start":8019.39,"end":8019.59},{"text":"were","start":8019.59,"end":8019.91},{"text":"having","start":8020.71,"end":8021.11},{"text":"that","start":8021.83,"end":8022.15},{"text":"we","start":8022.15,"end":8022.39},{"text":"had","start":8022.39,"end":8022.59},{"text":"to","start":8022.59,"end":8022.87},{"text":"think","start":8022.87,"end":8023.19},{"text":"about","start":8023.19,"end":8023.51},{"text":"in","start":8023.83,"end":8024.15},{"text":"arbitration","start":8024.15,"end":8024.71},{"text":"procedures.","start":8025.05,"end":8025.45}]},{"text":"And so I think that's a very good basis for drafting.","start":8025.45,"end":8028.25,"topics":[],"words":[{"text":"And","start":8025.45,"end":8025.73},{"text":"so","start":8025.73,"end":8025.97},{"text":"I","start":8025.97,"end":8026.09},{"text":"think","start":8026.09,"end":8026.25},{"text":"that's","start":8026.25,"end":8026.49},{"text":"a","start":8026.49,"end":8026.61},{"text":"very","start":8026.61,"end":8026.77},{"text":"good","start":8026.77,"end":8026.93},{"text":"basis","start":8026.93,"end":8027.29},{"text":"for","start":8027.29,"end":8027.61},{"text":"drafting.","start":8027.61,"end":8028.25}]},{"text":"With regard to question H, yes, the model conventions should be a starting point on map.","start":8028.73,"end":8037.49,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"With","start":8028.73,"end":8029.05},{"text":"regard","start":8029.05,"end":8029.45},{"text":"to","start":8029.45,"end":8029.77},{"text":"question","start":8029.93,"end":8030.33},{"text":"H,","start":8030.49,"end":8030.89},{"text":"yes,","start":8031.77,"end":8032.25},{"text":"the","start":8032.41,"end":8032.81},{"text":"model","start":8032.97,"end":8033.49},{"text":"conventions","start":8033.49,"end":8034.33},{"text":"should","start":8034.57,"end":8034.93},{"text":"be","start":8034.93,"end":8035.21},{"text":"a","start":8035.21,"end":8035.41},{"text":"starting","start":8035.41,"end":8035.85},{"text":"point","start":8035.85,"end":8036.25},{"text":"on","start":8036.81,"end":8037.13},{"text":"map.","start":8037.13,"end":8037.49}]}]},{"sentences":[{"text":"I think the rules in the UN and the OECD model are the same, so they can indeed be a good starting point.","start":8037.49,"end":8047.53,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"I","start":8037.49,"end":8037.73},{"text":"think","start":8037.73,"end":8038.01},{"text":"the","start":8038.17,"end":8038.45},{"text":"rules","start":8038.45,"end":8038.77},{"text":"in","start":8038.77,"end":8039.01},{"text":"the","start":8039.01,"end":8039.29},{"text":"UN","start":8039.53,"end":8039.93},{"text":"and","start":8039.93,"end":8040.17},{"text":"the","start":8040.17,"end":8040.29},{"text":"OECD","start":8040.29,"end":8040.93},{"text":"model","start":8040.93,"end":8041.37},{"text":"are","start":8042.89,"end":8043.17},{"text":"the","start":8043.17,"end":8043.33},{"text":"same,","start":8043.33,"end":8043.61},{"text":"so","start":8043.69,"end":8043.93},{"text":"they","start":8043.93,"end":8044.09},{"text":"can","start":8044.09,"end":8044.41},{"text":"indeed","start":8044.65,"end":8045.21},{"text":"be","start":8045.93,"end":8046.29},{"text":"a","start":8046.29,"end":8046.49},{"text":"good","start":8046.49,"end":8046.69},{"text":"starting","start":8046.69,"end":8047.17},{"text":"point.","start":8047.17,"end":8047.53}]},{"text":"At the same time, we think that that to make MAP most efficient, we should also take into account the extensive work that a lot of the member states have produced already in that area and also hearing the proposals from the distinguished delegate from Nigeria who addressed a lot of issues like best practices, getting more administrative guidance, answering kind of common questions.","start":8048.65,"end":8082.03,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"At","start":8048.65,"end":8048.97},{"text":"the","start":8048.97,"end":8049.17},{"text":"same","start":8049.17,"end":8049.41},{"text":"time,","start":8049.41,"end":8049.77},{"text":"we","start":8049.93,"end":8050.21},{"text":"think","start":8050.21,"end":8050.45},{"text":"that","start":8050.45,"end":8050.67},{"text":"that","start":8050.82,"end":8051.06},{"text":"to","start":8051.46,"end":8051.78},{"text":"make","start":8051.78,"end":8052.1},{"text":"MAP","start":8052.42,"end":8052.98},{"text":"most","start":8053.06,"end":8053.46},{"text":"efficient,","start":8053.54,"end":8054.26},{"text":"we","start":8054.9,"end":8055.3},{"text":"should","start":8055.46,"end":8055.86},{"text":"also","start":8056.82,"end":8057.18},{"text":"take","start":8057.18,"end":8057.5},{"text":"into","start":8057.5,"end":8057.78},{"text":"account","start":8057.78,"end":8058.1},{"text":"the","start":8058.1,"end":8058.38},{"text":"extensive","start":8058.38,"end":8058.82},{"text":"work","start":8058.9,"end":8059.22},{"text":"that","start":8059.22,"end":8059.42},{"text":"a","start":8059.42,"end":8059.58},{"text":"lot","start":8059.58,"end":8059.74},{"text":"of","start":8059.74,"end":8059.86},{"text":"the","start":8059.86,"end":8059.98},{"text":"member","start":8059.98,"end":8060.22},{"text":"states","start":8060.22,"end":8060.58},{"text":"have","start":8060.58,"end":8060.98},{"text":"produced","start":8062.18,"end":8062.74},{"text":"already","start":8062.74,"end":8063.06},{"text":"in","start":8063.06,"end":8063.34},{"text":"that","start":8063.34,"end":8063.62},{"text":"area","start":8063.62,"end":8064.02},{"text":"and","start":8064.02,"end":8064.3},{"text":"also","start":8064.3,"end":8064.54},{"text":"hearing","start":8064.54,"end":8064.94},{"text":"the","start":8064.94,"end":8065.14},{"text":"proposals","start":8065.14,"end":8065.74},{"text":"from","start":8065.74,"end":8066.1},{"text":"the","start":8066.579,"end":8066.9},{"text":"distinguished","start":8066.9,"end":8067.62},{"text":"delegate","start":8067.62,"end":8068.22},{"text":"from","start":8068.22,"end":8068.58},{"text":"Nigeria","start":8068.82,"end":8069.62},{"text":"who","start":8069.62,"end":8069.9},{"text":"addressed","start":8069.9,"end":8070.54},{"text":"a","start":8070.54,"end":8070.78},{"text":"lot","start":8070.78,"end":8070.94},{"text":"of","start":8070.94,"end":8071.22},{"text":"issues","start":8072.5,"end":8072.9},{"text":"like","start":8072.98,"end":8073.3},{"text":"best","start":8073.3,"end":8073.58},{"text":"practices,","start":8073.58,"end":8074.18},{"text":"getting","start":8074.9,"end":8075.26},{"text":"more","start":8075.26,"end":8075.54},{"text":"administrative","start":8075.54,"end":8076.2},{"text":"guidance,","start":8076.67,"end":8077.15},{"text":"answering","start":8079.31,"end":8079.87},{"text":"kind","start":8080.43,"end":8080.71},{"text":"of","start":8080.71,"end":8080.87},{"text":"common","start":8080.87,"end":8081.27},{"text":"questions.","start":8081.27,"end":8082.03}]},{"text":"I think we should be mindful that a lot has been produced in that area already.","start":8082.35,"end":8088.51,"topics":[],"words":[{"text":"I","start":8082.35,"end":8082.67},{"text":"think","start":8082.67,"end":8082.99},{"text":"we","start":8083.47,"end":8083.75},{"text":"should","start":8083.75,"end":8083.95},{"text":"be","start":8083.95,"end":8084.23},{"text":"mindful","start":8084.23,"end":8084.67},{"text":"that","start":8084.67,"end":8084.95},{"text":"a","start":8084.95,"end":8085.19},{"text":"lot","start":8085.19,"end":8085.47},{"text":"has","start":8085.63,"end":8085.95},{"text":"been","start":8085.95,"end":8086.27},{"text":"produced","start":8086.91,"end":8087.39},{"text":"in","start":8087.39,"end":8087.59},{"text":"that","start":8087.59,"end":8087.79},{"text":"area","start":8087.79,"end":8088.11},{"text":"already.","start":8088.11,"end":8088.51}]},{"text":"And so we just would like to caution to take that into account as well when fleshing out the further details for MAP procedures.","start":8089.47,"end":8099.31,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"And","start":8089.47,"end":8089.87},{"text":"so","start":8089.87,"end":8090.23},{"text":"we","start":8090.23,"end":8090.59},{"text":"just","start":8090.75,"end":8091.15},{"text":"would","start":8091.15,"end":8091.43},{"text":"like","start":8091.43,"end":8091.59},{"text":"to","start":8091.59,"end":8091.75},{"text":"caution","start":8091.75,"end":8092.11},{"text":"to","start":8092.19,"end":8092.469},{"text":"take","start":8092.469,"end":8092.67},{"text":"that","start":8092.67,"end":8092.87},{"text":"into","start":8092.87,"end":8093.11},{"text":"account","start":8093.11,"end":8093.47},{"text":"as","start":8093.47,"end":8093.75},{"text":"well","start":8093.75,"end":8094.03},{"text":"when","start":8094.27,"end":8094.59},{"text":"fleshing","start":8094.59,"end":8095.11},{"text":"out","start":8095.11,"end":8095.31},{"text":"the","start":8095.31,"end":8095.55},{"text":"further","start":8095.55,"end":8095.83},{"text":"details","start":8095.83,"end":8096.51},{"text":"for","start":8096.51,"end":8096.83},{"text":"MAP","start":8098.19,"end":8098.71},{"text":"procedures.","start":8098.71,"end":8099.31}]},{"text":"Thank you.","start":8100.11,"end":8100.67,"topics":[],"words":[{"text":"Thank","start":8100.11,"end":8100.43},{"text":"you.","start":8100.43,"end":8100.67}]}]}],"speaker":{"name":null,"affiliation":"AUT","affiliation_full":"Austria","group":null,"function":"Representative"}},{"statement_number":62,"paragraphs":[{"sentences":[{"text":"Thank you, Austria.","start":8104.36,"end":8105.4,"topics":[],"words":[{"text":"Thank","start":8104.36,"end":8104.56},{"text":"you,","start":8104.56,"end":8104.72},{"text":"Austria.","start":8104.72,"end":8105.4}]},{"text":"China, please.","start":8105.56,"end":8106.36,"topics":[],"words":[{"text":"China,","start":8105.56,"end":8105.96},{"text":"please.","start":8105.96,"end":8106.36}]}]},{"sentences":[{"text":"Thank you, Curtis.","start":8110.28,"end":8111.32,"topics":[],"words":[{"text":"Thank","start":8110.28,"end":8110.64},{"text":"you,","start":8110.64,"end":8110.8},{"text":"Curtis.","start":8110.8,"end":8111.32}]},{"text":"And for question G, H and I, and our direct answer are all yes.","start":8112.44,"end":8118.68,"topics":[],"words":[{"text":"And","start":8112.44,"end":8112.84},{"text":"for","start":8112.92,"end":8113.32},{"text":"question","start":8113.32,"end":8113.72},{"text":"G,","start":8113.8,"end":8114.16},{"text":"H","start":8114.16,"end":8114.44},{"text":"and","start":8114.44,"end":8114.64},{"text":"I,","start":8114.64,"end":8114.92},{"text":"and","start":8114.92,"end":8115.32},{"text":"our","start":8115.4,"end":8115.8},{"text":"direct","start":8116.92,"end":8117.32},{"text":"answer","start":8117.32,"end":8117.8},{"text":"are","start":8117.8,"end":8117.999},{"text":"all","start":8117.999,"end":8118.24},{"text":"yes.","start":8118.24,"end":8118.68}]},{"text":"And to be specific for question I, we think there should be more focus on how to promote the effective use of commonly recognized dispute resolution mechanisms like mip.","start":8119.16,"end":8134.37,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"And","start":8119.16,"end":8119.52},{"text":"to","start":8119.52,"end":8119.76},{"text":"be","start":8119.76,"end":8120.04},{"text":"specific","start":8120.44,"end":8121.08},{"text":"for","start":8121.4,"end":8121.72},{"text":"question","start":8121.72,"end":8122.04},{"text":"I,","start":8122.04,"end":8122.44},{"text":"we","start":8123.08,"end":8123.36},{"text":"think","start":8123.36,"end":8123.64},{"text":"there","start":8123.72,"end":8124},{"text":"should","start":8124,"end":8124.2},{"text":"be","start":8124.2,"end":8124.44},{"text":"more","start":8124.44,"end":8124.68},{"text":"focus","start":8124.68,"end":8125},{"text":"on","start":8125.16,"end":8125.48},{"text":"how","start":8125.48,"end":8125.72},{"text":"to","start":8125.72,"end":8126},{"text":"promote","start":8126,"end":8126.6},{"text":"the","start":8128.37,"end":8128.53},{"text":"effective","start":8128.53,"end":8129.05},{"text":"use","start":8129.05,"end":8129.37},{"text":"of","start":8129.37,"end":8129.69},{"text":"commonly","start":8129.69,"end":8130.17},{"text":"recognized","start":8130.17,"end":8130.85},{"text":"dispute","start":8131.41,"end":8131.97},{"text":"resolution","start":8131.97,"end":8132.53},{"text":"mechanisms","start":8132.53,"end":8133.29},{"text":"like","start":8133.29,"end":8133.65},{"text":"mip.","start":8133.81,"end":8134.37}]},{"text":"And we think that should be the priority matter.","start":8134.93,"end":8139.65,"topics":[],"words":[{"text":"And","start":8134.93,"end":8135.33},{"text":"we","start":8135.57,"end":8135.85},{"text":"think","start":8135.85,"end":8136.13},{"text":"that","start":8137.73,"end":8138.05},{"text":"should","start":8138.05,"end":8138.29},{"text":"be","start":8138.29,"end":8138.49},{"text":"the","start":8138.49,"end":8138.69},{"text":"priority","start":8138.69,"end":8139.29},{"text":"matter.","start":8139.29,"end":8139.65}]},{"text":"That's our comments.","start":8139.97,"end":8140.77,"topics":[],"words":[{"text":"That's","start":8139.97,"end":8140.37},{"text":"our","start":8140.37,"end":8140.49},{"text":"comments.","start":8140.49,"end":8140.77}]}]},{"sentences":[{"text":"Thank you.","start":8140.77,"end":8141.33,"topics":[],"words":[{"text":"Thank","start":8140.77,"end":8141.09},{"text":"you.","start":8141.09,"end":8141.33}]}]}],"speaker":{"name":null,"affiliation":"CHN","affiliation_full":"China","group":null,"function":"Representative"}},{"statement_number":63,"paragraphs":[{"sentences":[{"text":"Thank you, China.","start":8144.69,"end":8145.49,"topics":[],"words":[{"text":"Thank","start":8144.69,"end":8145.01},{"text":"you,","start":8145.01,"end":8145.17},{"text":"China.","start":8145.17,"end":8145.49}]}]},{"sentences":[{"text":"Our next speaker is Germany.","start":8148.29,"end":8149.89,"topics":[],"words":[{"text":"Our","start":8148.29,"end":8148.61},{"text":"next","start":8148.61,"end":8148.81},{"text":"speaker","start":8148.81,"end":8149.13},{"text":"is","start":8149.13,"end":8149.29},{"text":"Germany.","start":8149.29,"end":8149.89}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":64,"paragraphs":[{"sentences":[{"text":"Thank you for giving me the floor.","start":8152.13,"end":8153.73,"topics":[],"words":[{"text":"Thank","start":8152.13,"end":8152.49},{"text":"you","start":8152.49,"end":8152.61},{"text":"for","start":8152.61,"end":8152.73},{"text":"giving","start":8152.73,"end":8153.01},{"text":"me","start":8153.01,"end":8153.21},{"text":"the","start":8153.21,"end":8153.37},{"text":"floor.","start":8153.37,"end":8153.73}]},{"text":"I would like to start again with some general remarks on dispute resolution.","start":8155.49,"end":8159.97,"topics":[],"words":[{"text":"I","start":8155.49,"end":8155.61},{"text":"would","start":8155.61,"end":8155.85},{"text":"like","start":8155.85,"end":8156.09},{"text":"to","start":8156.09,"end":8156.25},{"text":"start","start":8156.25,"end":8156.49},{"text":"again","start":8156.49,"end":8156.85},{"text":"with","start":8156.85,"end":8157.17},{"text":"some","start":8157.17,"end":8157.41},{"text":"general","start":8157.41,"end":8157.73},{"text":"remarks","start":8157.73,"end":8158.17},{"text":"on","start":8158.17,"end":8158.41},{"text":"dispute","start":8158.41,"end":8159.01},{"text":"resolution.","start":8159.25,"end":8159.97}]},{"text":"We support the broad set of dispute resolution mechanisms and would like to underline our strong support for MAP being developed as a core mechanism within the Protocol regarding Conciliation and Mediation.","start":8161.01,"end":8176.93,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"We","start":8161.01,"end":8161.33},{"text":"support","start":8161.33,"end":8161.65},{"text":"the","start":8161.97,"end":8162.37},{"text":"broad","start":8162.53,"end":8162.89},{"text":"set","start":8162.89,"end":8163.13},{"text":"of","start":8163.13,"end":8163.29},{"text":"dispute","start":8163.29,"end":8163.73},{"text":"resolution","start":8163.73,"end":8164.25},{"text":"mechanisms","start":8164.25,"end":8165.09},{"text":"and","start":8165.09,"end":8165.41},{"text":"would","start":8165.41,"end":8165.65},{"text":"like","start":8165.65,"end":8165.85},{"text":"to","start":8165.85,"end":8166.01},{"text":"underline","start":8166.01,"end":8166.49},{"text":"our","start":8166.49,"end":8166.73},{"text":"strong","start":8166.73,"end":8166.97},{"text":"support","start":8166.97,"end":8167.33},{"text":"for","start":8167.33,"end":8167.61},{"text":"MAP","start":8167.61,"end":8168.25},{"text":"being","start":8168.25,"end":8168.53},{"text":"developed","start":8168.53,"end":8169.13},{"text":"as","start":8169.13,"end":8169.29},{"text":"a","start":8169.29,"end":8169.41},{"text":"core","start":8169.41,"end":8169.61},{"text":"mechanism","start":8169.61,"end":8170.289},{"text":"within","start":8170.29,"end":8170.65},{"text":"the","start":8170.65,"end":8170.93},{"text":"Protocol","start":8170.93,"end":8171.57},{"text":"regarding","start":8174.53,"end":8175.21},{"text":"Conciliation","start":8175.21,"end":8176.01},{"text":"and","start":8176.01,"end":8176.21},{"text":"Mediation.","start":8176.21,"end":8176.93}]},{"text":"We are open to include both mechanisms, but we consider it essential that a clear conceptual distinction is made between them and that clear and predictable timeframes are established for their use.","start":8177.09,"end":8188.69,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"We","start":8177.09,"end":8177.37},{"text":"are","start":8177.37,"end":8177.53},{"text":"open","start":8177.53,"end":8177.81},{"text":"to","start":8177.81,"end":8178.05},{"text":"include","start":8178.05,"end":8178.29},{"text":"both","start":8178.37,"end":8178.69},{"text":"mechanisms,","start":8178.69,"end":8179.49},{"text":"but","start":8179.81,"end":8179.97},{"text":"we","start":8179.97,"end":8180.17},{"text":"consider","start":8180.17,"end":8180.45},{"text":"it","start":8180.45,"end":8180.73},{"text":"essential","start":8180.73,"end":8181.25},{"text":"that","start":8181.25,"end":8181.57},{"text":"a","start":8181.57,"end":8181.81},{"text":"clear","start":8181.81,"end":8182.09},{"text":"conceptual","start":8182.09,"end":8182.77},{"text":"distinction","start":8182.77,"end":8183.25},{"text":"is","start":8183.25,"end":8183.45},{"text":"made","start":8183.45,"end":8183.65},{"text":"between","start":8183.65,"end":8183.93},{"text":"them","start":8183.93,"end":8184.29},{"text":"and","start":8184.53,"end":8184.81},{"text":"that","start":8184.81,"end":8185.01},{"text":"clear","start":8185.01,"end":8185.25},{"text":"and","start":8185.25,"end":8185.45},{"text":"predictable","start":8185.45,"end":8186.01},{"text":"timeframes","start":8186.01,"end":8186.65},{"text":"are","start":8186.65,"end":8186.93},{"text":"established","start":8187.33,"end":8187.97},{"text":"for","start":8187.97,"end":8188.21},{"text":"their","start":8188.21,"end":8188.41},{"text":"use.","start":8188.41,"end":8188.69}]},{"text":"With respect to arbitration, we would like to advocate that for those states willing to use it, arbitration can be a helpful tool in particular to help ensure the effectiveness of the MIP process and that with an inclusive and careful design, it can provide a safe and predictable instrument that is to be distinguished from investor state arbitration.","start":8189.65,"end":8210.38,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"With","start":8189.65,"end":8189.97},{"text":"respect","start":8189.97,"end":8190.25},{"text":"to","start":8190.25,"end":8190.49},{"text":"arbitration,","start":8190.49,"end":8191.09},{"text":"we","start":8191.17,"end":8191.45},{"text":"would","start":8191.45,"end":8191.65},{"text":"like","start":8191.65,"end":8191.85},{"text":"to","start":8191.85,"end":8192.01},{"text":"advocate","start":8192.01,"end":8192.53},{"text":"that","start":8192.53,"end":8192.81},{"text":"for","start":8192.81,"end":8193.09},{"text":"those","start":8193.09,"end":8193.33},{"text":"states","start":8193.33,"end":8193.65},{"text":"willing","start":8193.65,"end":8194.05},{"text":"to","start":8194.05,"end":8194.25},{"text":"use","start":8194.25,"end":8194.53},{"text":"it,","start":8194.53,"end":8194.85},{"text":"arbitration","start":8194.93,"end":8195.649},{"text":"can","start":8195.649,"end":8195.93},{"text":"be","start":8195.93,"end":8196.13},{"text":"a","start":8196.13,"end":8196.33},{"text":"helpful","start":8196.33,"end":8196.73},{"text":"tool","start":8196.73,"end":8197.09},{"text":"in","start":8197.49,"end":8197.77},{"text":"particular","start":8197.77,"end":8198.05},{"text":"to","start":8198.29,"end":8198.57},{"text":"help","start":8198.57,"end":8198.77},{"text":"ensure","start":8198.77,"end":8199.05},{"text":"the","start":8199.05,"end":8199.29},{"text":"effectiveness","start":8199.29,"end":8199.93},{"text":"of","start":8199.93,"end":8200.05},{"text":"the","start":8200.05,"end":8200.21},{"text":"MIP","start":8200.21,"end":8200.77},{"text":"process","start":8200.85,"end":8201.25},{"text":"and","start":8201.41,"end":8201.73},{"text":"that","start":8201.73,"end":8202.05},{"text":"with","start":8202.13,"end":8202.45},{"text":"an","start":8202.45,"end":8202.73},{"text":"inclusive","start":8202.73,"end":8203.37},{"text":"and","start":8203.37,"end":8203.57},{"text":"careful","start":8203.57,"end":8203.93},{"text":"design,","start":8203.93,"end":8204.21},{"text":"it","start":8204.69,"end":8204.97},{"text":"can","start":8204.97,"end":8205.17},{"text":"provide","start":8205.17,"end":8205.49},{"text":"a","start":8205.57,"end":8205.85},{"text":"safe","start":8205.85,"end":8206.09},{"text":"and","start":8206.09,"end":8206.25},{"text":"predictable","start":8206.25,"end":8206.85},{"text":"instrument","start":8206.93,"end":8207.49},{"text":"that","start":8207.82,"end":8207.94},{"text":"is","start":8207.94,"end":8208.1},{"text":"to","start":8208.1,"end":8208.22},{"text":"be","start":8208.22,"end":8208.3},{"text":"distinguished","start":8208.3,"end":8208.9},{"text":"from","start":8208.9,"end":8209.1},{"text":"investor","start":8209.1,"end":8209.54},{"text":"state","start":8209.54,"end":8209.74},{"text":"arbitration.","start":8209.74,"end":8210.38}]}]},{"sentences":[{"text":"As regards question G, we consider the indicative key features for MAP conciliation, mediation and arbitration to provide a good and sufficiently flexible starting point for drafting without preempting the more detailed technical work that will be needed during the drafting phase.","start":8211.66,"end":8231.18,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."},{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"As","start":8211.66,"end":8212.02},{"text":"regards","start":8212.02,"end":8212.54},{"text":"question","start":8212.86,"end":8213.26},{"text":"G,","start":8213.42,"end":8213.82},{"text":"we","start":8215.34,"end":8215.7},{"text":"consider","start":8215.7,"end":8216.06},{"text":"the","start":8216.06,"end":8216.38},{"text":"indicative","start":8216.38,"end":8217.02},{"text":"key","start":8217.1,"end":8217.5},{"text":"features","start":8217.9,"end":8218.38},{"text":"for","start":8218.38,"end":8218.66},{"text":"MAP","start":8218.66,"end":8219.5},{"text":"conciliation,","start":8219.82,"end":8220.78},{"text":"mediation","start":8220.78,"end":8221.46},{"text":"and","start":8221.46,"end":8221.62},{"text":"arbitration","start":8221.62,"end":8222.22},{"text":"to","start":8222.46,"end":8222.74},{"text":"provide","start":8222.74,"end":8222.98},{"text":"a","start":8222.98,"end":8223.18},{"text":"good","start":8223.18,"end":8223.3},{"text":"and","start":8223.3,"end":8223.46},{"text":"sufficiently","start":8223.46,"end":8224.1},{"text":"flexible","start":8224.1,"end":8224.58},{"text":"starting","start":8224.58,"end":8225.02},{"text":"point","start":8225.02,"end":8225.26},{"text":"for","start":8225.26,"end":8225.46},{"text":"drafting","start":8225.46,"end":8225.98},{"text":"without","start":8226.14,"end":8226.5},{"text":"preempting","start":8226.5,"end":8227.18},{"text":"the","start":8227.18,"end":8227.38},{"text":"more","start":8227.38,"end":8227.54},{"text":"detailed","start":8227.54,"end":8228.02},{"text":"technical","start":8228.02,"end":8228.42},{"text":"work","start":8228.42,"end":8228.78},{"text":"that","start":8228.94,"end":8229.22},{"text":"will","start":8229.22,"end":8229.38},{"text":"be","start":8229.38,"end":8229.54},{"text":"needed","start":8229.54,"end":8229.86},{"text":"during","start":8229.86,"end":8230.06},{"text":"the","start":8230.06,"end":8230.26},{"text":"drafting","start":8230.26,"end":8230.74},{"text":"phase.","start":8230.74,"end":8231.18}]},{"text":"At the same time, it will be important to further clarify and sharpen this the distinctions between the different mechanisms in the legal text so that their respective roles remain clear and they complement rather than duplicate one another.","start":8231.74,"end":8246.19,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."},{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"At","start":8231.74,"end":8231.98},{"text":"the","start":8231.98,"end":8232.1},{"text":"same","start":8232.1,"end":8232.34},{"text":"time,","start":8232.34,"end":8232.7},{"text":"it","start":8233.02,"end":8233.3},{"text":"will","start":8233.3,"end":8233.46},{"text":"be","start":8233.46,"end":8233.62},{"text":"important","start":8233.62,"end":8233.9},{"text":"to","start":8233.98,"end":8234.26},{"text":"further","start":8234.26,"end":8234.5},{"text":"clarify","start":8234.5,"end":8235.1},{"text":"and","start":8235.1,"end":8235.3},{"text":"sharpen","start":8235.3,"end":8235.7},{"text":"this","start":8235.7,"end":8235.98},{"text":"the","start":8236.27,"end":8236.43},{"text":"distinctions","start":8236.43,"end":8237.15},{"text":"between","start":8237.15,"end":8237.51},{"text":"the","start":8237.51,"end":8237.75},{"text":"different","start":8237.75,"end":8238.03},{"text":"mechanisms","start":8238.11,"end":8238.87},{"text":"in","start":8238.87,"end":8238.99},{"text":"the","start":8238.99,"end":8239.23},{"text":"legal","start":8239.31,"end":8239.79},{"text":"text","start":8239.79,"end":8240.19},{"text":"so","start":8240.67,"end":8240.91},{"text":"that","start":8240.91,"end":8241.07},{"text":"their","start":8241.07,"end":8241.31},{"text":"respective","start":8241.31,"end":8241.83},{"text":"roles","start":8241.83,"end":8242.31},{"text":"remain","start":8242.31,"end":8242.67},{"text":"clear","start":8242.67,"end":8242.99},{"text":"and","start":8243.23,"end":8243.51},{"text":"they","start":8243.51,"end":8243.71},{"text":"complement","start":8243.71,"end":8244.43},{"text":"rather","start":8244.51,"end":8244.87},{"text":"than","start":8244.87,"end":8245.07},{"text":"duplicate","start":8245.07,"end":8245.71},{"text":"one","start":8245.71,"end":8245.91},{"text":"another.","start":8245.91,"end":8246.19}]},{"text":"In particular, clear and realistic time frames will be needed especially for the relationship between map, conciliation, mediation and arbitration in order to avoid a situation in which additional mechanisms unintentionally prolong MAP instead of making the overall process more effective.","start":8247.31,"end":8267.659,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."},{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"In","start":8247.31,"end":8247.63},{"text":"particular,","start":8247.63,"end":8247.95},{"text":"clear","start":8248.35,"end":8248.71},{"text":"and","start":8248.71,"end":8248.95},{"text":"realistic","start":8248.95,"end":8249.43},{"text":"time","start":8249.43,"end":8249.67},{"text":"frames","start":8249.67,"end":8250.03},{"text":"will","start":8250.03,"end":8250.19},{"text":"be","start":8250.19,"end":8250.31},{"text":"needed","start":8250.31,"end":8250.83},{"text":"especially","start":8250.99,"end":8251.39},{"text":"for","start":8251.47,"end":8251.75},{"text":"the","start":8251.75,"end":8252.03},{"text":"relationship","start":8253.15,"end":8253.83},{"text":"between","start":8253.83,"end":8254.19},{"text":"map,","start":8254.19,"end":8254.99},{"text":"conciliation,","start":8255.23,"end":8256.19},{"text":"mediation","start":8256.35,"end":8257.03},{"text":"and","start":8257.03,"end":8257.27},{"text":"arbitration","start":8257.27,"end":8257.95},{"text":"in","start":8258.43,"end":8258.71},{"text":"order","start":8258.71,"end":8258.95},{"text":"to","start":8258.95,"end":8259.15},{"text":"avoid","start":8259.15,"end":8259.47},{"text":"a","start":8259.47,"end":8259.67},{"text":"situation","start":8259.67,"end":8260.03},{"text":"in","start":8260.35,"end":8260.63},{"text":"which","start":8260.63,"end":8260.87},{"text":"additional","start":8260.87,"end":8261.43},{"text":"mechanisms","start":8261.43,"end":8262.11},{"text":"unintentionally","start":8262.11,"end":8263.07},{"text":"prolong","start":8263.07,"end":8263.51},{"text":"MAP","start":8263.51,"end":8264.19},{"text":"instead","start":8264.699,"end":8264.939},{"text":"of","start":8264.939,"end":8265.179},{"text":"making","start":8265.179,"end":8265.419},{"text":"the","start":8265.419,"end":8265.619},{"text":"overall","start":8265.619,"end":8266.179},{"text":"process","start":8266.179,"end":8266.539},{"text":"more","start":8266.699,"end":8267.019},{"text":"effective.","start":8267.019,"end":8267.659}]},{"text":"Regarding arbitration, we see value in further exploring design features that keep it last resort and that provide appropriate safeguards for independence and accountability so that it can function as a targeted backstop to map.","start":8268.859,"end":8283.179,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"Regarding","start":8268.859,"end":8269.419},{"text":"arbitration,","start":8269.419,"end":8269.979},{"text":"we","start":8270.699,"end":8271.019},{"text":"see","start":8271.019,"end":8271.259},{"text":"value","start":8271.259,"end":8271.539},{"text":"in","start":8271.539,"end":8271.819},{"text":"further","start":8271.819,"end":8272.059},{"text":"exploring","start":8272.059,"end":8272.659},{"text":"design","start":8272.659,"end":8273.019},{"text":"features","start":8273.019,"end":8273.579},{"text":"that","start":8273.579,"end":8273.779},{"text":"keep","start":8273.779,"end":8273.939},{"text":"it","start":8273.939,"end":8274.139},{"text":"last","start":8274.139,"end":8274.419},{"text":"resort","start":8274.419,"end":8274.939},{"text":"and","start":8275.179,"end":8275.459},{"text":"that","start":8275.459,"end":8275.659},{"text":"provide","start":8275.659,"end":8275.939},{"text":"appropriate","start":8275.939,"end":8276.619},{"text":"safeguards","start":8276.619,"end":8277.339},{"text":"for","start":8277.339,"end":8277.539},{"text":"independence","start":8277.539,"end":8278.099},{"text":"and","start":8278.099,"end":8278.299},{"text":"accountability","start":8278.299,"end":8278.859},{"text":"so","start":8279.659,"end":8279.899},{"text":"that","start":8279.899,"end":8280.019},{"text":"it","start":8280.019,"end":8280.179},{"text":"can","start":8280.179,"end":8280.459},{"text":"function","start":8280.699,"end":8281.179},{"text":"as","start":8281.179,"end":8281.379},{"text":"a","start":8281.379,"end":8281.499},{"text":"targeted","start":8281.499,"end":8281.939},{"text":"backstop","start":8281.939,"end":8282.419},{"text":"to","start":8282.419,"end":8282.579},{"text":"map.","start":8282.579,"end":8283.179}]},{"text":"As regards question H, it is appropriate as a starting point, but we are of the belief that that more detailed steps than provided for an article 25 UNMC to date would be helpful, for example for the information gathering phase or the exchange of position papers.","start":8284.459,"end":8303.109,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"As","start":8284.459,"end":8284.819},{"text":"regards","start":8284.819,"end":8285.419},{"text":"question","start":8285.499,"end":8285.899},{"text":"H,","start":8285.979,"end":8286.379},{"text":"it","start":8287.819,"end":8288.099},{"text":"is","start":8288.099,"end":8288.379},{"text":"appropriate","start":8288.859,"end":8289.459},{"text":"as","start":8289.459,"end":8289.739},{"text":"a","start":8289.739,"end":8289.939},{"text":"starting","start":8289.939,"end":8290.299},{"text":"point,","start":8290.299,"end":8290.619},{"text":"but","start":8290.699,"end":8290.979},{"text":"we","start":8290.979,"end":8291.139},{"text":"are","start":8291.139,"end":8291.379},{"text":"of","start":8291.379,"end":8291.619},{"text":"the","start":8291.619,"end":8291.779},{"text":"belief","start":8291.779,"end":8292.099},{"text":"that","start":8292.099,"end":8292.319},{"text":"that","start":8292.469,"end":8292.589},{"text":"more","start":8292.589,"end":8292.749},{"text":"detailed","start":8292.749,"end":8293.149},{"text":"steps","start":8293.149,"end":8293.589},{"text":"than","start":8293.589,"end":8293.869},{"text":"provided","start":8293.869,"end":8294.349},{"text":"for","start":8294.349,"end":8294.509},{"text":"an","start":8294.509,"end":8294.709},{"text":"article","start":8294.709,"end":8295.029},{"text":"25","start":8295.429,"end":8296.029},{"text":"UNMC","start":8296.029,"end":8296.869},{"text":"to","start":8297.189,"end":8297.509},{"text":"date","start":8297.509,"end":8297.789},{"text":"would","start":8297.789,"end":8297.949},{"text":"be","start":8297.949,"end":8298.149},{"text":"helpful,","start":8298.149,"end":8298.629},{"text":"for","start":8298.789,"end":8299.069},{"text":"example","start":8299.069,"end":8299.469},{"text":"for","start":8299.469,"end":8299.669},{"text":"the","start":8299.669,"end":8299.789},{"text":"information","start":8299.789,"end":8300.069},{"text":"gathering","start":8300.309,"end":8300.869},{"text":"phase","start":8300.869,"end":8301.149},{"text":"or","start":8301.149,"end":8301.309},{"text":"the","start":8301.309,"end":8301.509},{"text":"exchange","start":8301.509,"end":8301.949},{"text":"of","start":8301.949,"end":8302.109},{"text":"position","start":8302.109,"end":8302.389},{"text":"papers.","start":8302.469,"end":8303.109}]}]},{"sentences":[{"text":"Also, we are in favor of a two step negotiation between the competent authorities followed by mandatory resolution.","start":8303.749,"end":8311.509,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."},{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"Also,","start":8303.749,"end":8304.149},{"text":"we","start":8304.389,"end":8304.709},{"text":"are","start":8304.709,"end":8304.869},{"text":"in","start":8304.869,"end":8304.989},{"text":"favor","start":8304.989,"end":8305.349},{"text":"of","start":8305.349,"end":8305.429},{"text":"a","start":8305.429,"end":8305.549},{"text":"two","start":8305.549,"end":8305.749},{"text":"step","start":8305.749,"end":8306.069},{"text":"negotiation","start":8307.509,"end":8308.349},{"text":"between","start":8308.349,"end":8308.628},{"text":"the","start":8308.628,"end":8308.789},{"text":"competent","start":8308.789,"end":8309.229},{"text":"authorities","start":8309.229,"end":8309.669},{"text":"followed","start":8309.749,"end":8310.149},{"text":"by","start":8310.149,"end":8310.309},{"text":"mandatory","start":8310.309,"end":8310.789},{"text":"resolution.","start":8310.869,"end":8311.509}]},{"text":"If no agreement is reached, the definition of the total time frame of the MIP negotiations is of importance in arbitration should optionally be part of the map.","start":8311.749,"end":8322.51,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."},{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"If","start":8311.749,"end":8312.069},{"text":"no","start":8312.069,"end":8312.309},{"text":"agreement","start":8312.309,"end":8312.789},{"text":"is","start":8312.789,"end":8312.989},{"text":"reached,","start":8312.989,"end":8313.429},{"text":"the","start":8314.149,"end":8314.429},{"text":"definition","start":8314.429,"end":8314.869},{"text":"of","start":8314.869,"end":8315.069},{"text":"the","start":8315.069,"end":8315.189},{"text":"total","start":8315.189,"end":8315.429},{"text":"time","start":8315.589,"end":8315.909},{"text":"frame","start":8315.909,"end":8316.189},{"text":"of","start":8316.189,"end":8316.349},{"text":"the","start":8316.349,"end":8316.469},{"text":"MIP","start":8316.469,"end":8316.869},{"text":"negotiations","start":8316.869,"end":8317.829},{"text":"is","start":8317.909,"end":8318.189},{"text":"of","start":8318.189,"end":8318.349},{"text":"importance","start":8318.349,"end":8318.869},{"text":"in","start":8318.869,"end":8319.079},{"text":"arbitration","start":8319.31,"end":8319.79},{"text":"should","start":8319.87,"end":8320.23},{"text":"optionally","start":8320.23,"end":8320.99},{"text":"be","start":8320.99,"end":8321.31},{"text":"part","start":8321.31,"end":8321.55},{"text":"of","start":8321.55,"end":8321.71},{"text":"the","start":8321.71,"end":8321.83},{"text":"map.","start":8321.83,"end":8322.51}]},{"text":"Also, it should be possible to solve multilateral tax disputes.","start":8323.63,"end":8327.79,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"Also,","start":8323.63,"end":8324.03},{"text":"it","start":8324.03,"end":8324.31},{"text":"should","start":8324.31,"end":8324.51},{"text":"be","start":8324.51,"end":8324.75},{"text":"possible","start":8324.75,"end":8325.07},{"text":"to","start":8325.15,"end":8325.47},{"text":"solve","start":8325.47,"end":8325.87},{"text":"multilateral","start":8326.03,"end":8326.87},{"text":"tax","start":8326.87,"end":8327.15},{"text":"disputes.","start":8327.15,"end":8327.79}]},{"text":"And as regards question I, in principle, we consider it appropriate and useful for the Protocol to include such a provision.","start":8329.63,"end":8339.39,"topics":[],"words":[{"text":"And","start":8329.63,"end":8329.99},{"text":"as","start":8329.99,"end":8330.27},{"text":"regards","start":8330.27,"end":8330.83},{"text":"question","start":8330.99,"end":8331.39},{"text":"I,","start":8331.79,"end":8332.19},{"text":"in","start":8333.55,"end":8333.87},{"text":"principle,","start":8333.87,"end":8334.43},{"text":"we","start":8334.75,"end":8335.11},{"text":"consider","start":8335.11,"end":8335.469},{"text":"it","start":8335.47,"end":8335.83},{"text":"appropriate","start":8335.83,"end":8336.35},{"text":"and","start":8336.35,"end":8336.63},{"text":"useful","start":8336.63,"end":8337.19},{"text":"for","start":8337.19,"end":8337.43},{"text":"the","start":8337.43,"end":8337.59},{"text":"Protocol","start":8337.59,"end":8338.07},{"text":"to","start":8338.07,"end":8338.23},{"text":"include","start":8338.23,"end":8338.47},{"text":"such","start":8338.47,"end":8338.75},{"text":"a","start":8338.75,"end":8338.95},{"text":"provision.","start":8338.95,"end":8339.39}]},{"text":"Concerning a possible role for the un, it should generally be noted that duplication of structures structures or to be avoided.","start":8340.43,"end":8347.62,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"Concerning","start":8340.43,"end":8341.03},{"text":"a","start":8341.03,"end":8341.15},{"text":"possible","start":8341.15,"end":8341.39},{"text":"role","start":8341.39,"end":8341.71},{"text":"for","start":8341.71,"end":8341.87},{"text":"the","start":8341.87,"end":8342.03},{"text":"un,","start":8342.03,"end":8342.35},{"text":"it","start":8342.51,"end":8342.79},{"text":"should","start":8342.79,"end":8343.07},{"text":"generally","start":8343.71,"end":8344.31},{"text":"be","start":8344.31,"end":8344.51},{"text":"noted","start":8344.51,"end":8344.95},{"text":"that","start":8344.95,"end":8345.19},{"text":"duplication","start":8345.19,"end":8345.71},{"text":"of","start":8345.71,"end":8345.91},{"text":"structures","start":8345.91,"end":8346.11},{"text":"structures","start":8346.26,"end":8346.62},{"text":"or","start":8346.62,"end":8346.86},{"text":"to","start":8346.86,"end":8347.02},{"text":"be","start":8347.02,"end":8347.18},{"text":"avoided.","start":8347.18,"end":8347.62}]}]},{"sentences":[{"text":"However, the UN could step in where no assistance has been provided so far within the limits of what is possible given the limited resources, mainly an administrative facility to institutionalize the mechanism could be helpful.","start":8348.74,"end":8364.02,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"However,","start":8348.74,"end":8349.14},{"text":"the","start":8349.46,"end":8349.74},{"text":"UN","start":8349.74,"end":8350.02},{"text":"could","start":8350.02,"end":8350.3},{"text":"step","start":8350.3,"end":8350.5},{"text":"in","start":8350.5,"end":8350.74},{"text":"where","start":8350.74,"end":8350.94},{"text":"no","start":8350.94,"end":8351.14},{"text":"assistance","start":8351.14,"end":8351.7},{"text":"has","start":8351.78,"end":8352.06},{"text":"been","start":8352.06,"end":8352.26},{"text":"provided","start":8352.26,"end":8352.78},{"text":"so","start":8352.78,"end":8353.02},{"text":"far","start":8353.02,"end":8353.3},{"text":"within","start":8353.54,"end":8353.86},{"text":"the","start":8353.86,"end":8354.1},{"text":"limits","start":8354.1,"end":8354.46},{"text":"of","start":8354.46,"end":8354.62},{"text":"what","start":8354.62,"end":8354.78},{"text":"is","start":8354.78,"end":8354.94},{"text":"possible","start":8354.94,"end":8355.22},{"text":"given","start":8355.3,"end":8355.66},{"text":"the","start":8355.66,"end":8355.94},{"text":"limited","start":8355.94,"end":8356.38},{"text":"resources,","start":8356.38,"end":8356.98},{"text":"mainly","start":8357.94,"end":8358.5},{"text":"an","start":8358.74,"end":8359.06},{"text":"administrative","start":8359.06,"end":8359.74},{"text":"facility","start":8359.74,"end":8360.22},{"text":"to","start":8360.22,"end":8360.58},{"text":"institutionalize","start":8361.06,"end":8362.179},{"text":"the","start":8362.179,"end":8362.46},{"text":"mechanism","start":8362.46,"end":8362.98},{"text":"could","start":8362.98,"end":8363.3},{"text":"be","start":8363.3,"end":8363.5},{"text":"helpful.","start":8363.5,"end":8364.02}]},{"text":"This administrative facility could provide and maintain the IT infrastructure for the conduct of the procedures by creating an online platform that allows for applications and stores the case files, ensuring that all relevant parties can access the same information at the same time.","start":8365.06,"end":8383.269,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"This","start":8365.06,"end":8365.46},{"text":"administrative","start":8366.02,"end":8366.82},{"text":"facility","start":8366.82,"end":8367.3},{"text":"could","start":8367.54,"end":8367.86},{"text":"provide","start":8367.86,"end":8368.18},{"text":"and","start":8368.18,"end":8368.5},{"text":"maintain","start":8368.5,"end":8368.98},{"text":"the","start":8368.98,"end":8369.3},{"text":"IT","start":8369.3,"end":8369.62},{"text":"infrastructure","start":8369.78,"end":8370.7},{"text":"for","start":8370.7,"end":8370.94},{"text":"the","start":8370.94,"end":8371.1},{"text":"conduct","start":8371.1,"end":8371.46},{"text":"of","start":8371.46,"end":8371.62},{"text":"the","start":8371.62,"end":8371.74},{"text":"procedures","start":8371.74,"end":8372.26},{"text":"by","start":8372.949,"end":8373.149},{"text":"creating","start":8373.149,"end":8373.629},{"text":"an","start":8373.629,"end":8373.909},{"text":"online","start":8373.909,"end":8374.229},{"text":"platform","start":8374.229,"end":8374.789},{"text":"that","start":8374.869,"end":8375.189},{"text":"allows","start":8375.189,"end":8375.549},{"text":"for","start":8375.549,"end":8375.749},{"text":"applications","start":8375.749,"end":8376.389},{"text":"and","start":8376.549,"end":8376.869},{"text":"stores","start":8376.869,"end":8377.269},{"text":"the","start":8377.269,"end":8377.469},{"text":"case","start":8377.469,"end":8377.749},{"text":"files,","start":8377.749,"end":8378.229},{"text":"ensuring","start":8378.629,"end":8379.189},{"text":"that","start":8379.189,"end":8379.509},{"text":"all","start":8379.509,"end":8379.789},{"text":"relevant","start":8379.789,"end":8380.229},{"text":"parties","start":8380.229,"end":8380.749},{"text":"can","start":8380.749,"end":8380.989},{"text":"access","start":8380.989,"end":8381.269},{"text":"the","start":8381.269,"end":8381.549},{"text":"same","start":8381.549,"end":8381.749},{"text":"information","start":8381.749,"end":8382.069},{"text":"at","start":8382.229,"end":8382.509},{"text":"the","start":8382.509,"end":8382.669},{"text":"same","start":8382.669,"end":8382.909},{"text":"time.","start":8382.909,"end":8383.269}]},{"text":"All case relevant communication could take place via this platform which gives all participants immediate access to all the relevant information.","start":8384.309,"end":8392.469,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"All","start":8384.309,"end":8384.669},{"text":"case","start":8384.669,"end":8384.989},{"text":"relevant","start":8384.989,"end":8385.509},{"text":"communication","start":8385.509,"end":8386.309},{"text":"could","start":8386.389,"end":8386.669},{"text":"take","start":8386.669,"end":8386.869},{"text":"place","start":8386.869,"end":8387.149},{"text":"via","start":8387.149,"end":8387.469},{"text":"this","start":8387.469,"end":8387.669},{"text":"platform","start":8387.669,"end":8388.149},{"text":"which","start":8388.469,"end":8388.788},{"text":"gives","start":8388.788,"end":8389.149},{"text":"all","start":8389.149,"end":8389.349},{"text":"participants","start":8389.349,"end":8390.069},{"text":"immediate","start":8390.069,"end":8390.629},{"text":"access","start":8390.629,"end":8390.949},{"text":"to","start":8390.949,"end":8391.229},{"text":"all","start":8391.229,"end":8391.389},{"text":"the","start":8391.389,"end":8391.549},{"text":"relevant","start":8391.549,"end":8392.069},{"text":"information.","start":8392.069,"end":8392.469}]},{"text":"The facility could monitor compliance with the procedural rules, send reminders, organize meetings and initiate the next procedural steps.","start":8394.069,"end":8402.35,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"The","start":8394.069,"end":8394.389},{"text":"facility","start":8394.389,"end":8394.909},{"text":"could","start":8394.909,"end":8395.189},{"text":"monitor","start":8395.189,"end":8395.629},{"text":"compliance","start":8395.629,"end":8396.189},{"text":"with","start":8396.189,"end":8396.349},{"text":"the","start":8396.349,"end":8396.509},{"text":"procedural","start":8396.509,"end":8396.989},{"text":"rules,","start":8396.989,"end":8397.509},{"text":"send","start":8397.669,"end":8398.069},{"text":"reminders,","start":8398.069,"end":8398.629},{"text":"organize","start":8398.99,"end":8399.43},{"text":"meetings","start":8399.43,"end":8399.91},{"text":"and","start":8399.91,"end":8400.23},{"text":"initiate","start":8400.23,"end":8400.79},{"text":"the","start":8400.79,"end":8401.03},{"text":"next","start":8401.03,"end":8401.23},{"text":"procedural","start":8401.23,"end":8401.79},{"text":"steps.","start":8401.79,"end":8402.35}]},{"text":"The integrity of the administrative facility as well as data protection need to be ensured.","start":8403.39,"end":8408.51,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"The","start":8403.39,"end":8403.67},{"text":"integrity","start":8403.67,"end":8404.31},{"text":"of","start":8404.31,"end":8404.55},{"text":"the","start":8404.55,"end":8404.75},{"text":"administrative","start":8404.75,"end":8405.47},{"text":"facility","start":8405.47,"end":8405.95},{"text":"as","start":8405.95,"end":8406.23},{"text":"well","start":8406.23,"end":8406.39},{"text":"as","start":8406.39,"end":8406.55},{"text":"data","start":8406.55,"end":8406.83},{"text":"protection","start":8406.83,"end":8407.35},{"text":"need","start":8407.35,"end":8407.59},{"text":"to","start":8407.59,"end":8407.75},{"text":"be","start":8407.75,"end":8407.91},{"text":"ensured.","start":8407.91,"end":8408.51}]}]},{"sentences":[{"text":"Thank you.","start":8408.99,"end":8409.63,"topics":[],"words":[{"text":"Thank","start":8408.99,"end":8409.35},{"text":"you.","start":8409.35,"end":8409.63}]}]}],"speaker":{"name":null,"affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Representative"}},{"statement_number":65,"paragraphs":[{"sentences":[{"text":"Thank you.","start":8413.55,"end":8414.07,"topics":[],"words":[{"text":"Thank","start":8413.55,"end":8413.91},{"text":"you.","start":8413.91,"end":8414.07}]},{"text":"Germany, Italy followed by Portugal Italy, please.","start":8414.07,"end":8418.67,"topics":[],"words":[{"text":"Germany,","start":8414.07,"end":8414.67},{"text":"Italy","start":8415.87,"end":8416.55},{"text":"followed","start":8416.55,"end":8417.03},{"text":"by","start":8417.03,"end":8417.27},{"text":"Portugal","start":8417.27,"end":8417.87},{"text":"Italy,","start":8417.87,"end":8418.39},{"text":"please.","start":8418.39,"end":8418.67}]},{"text":"Thank you Chair.","start":8419.79,"end":8420.67,"topics":[],"words":[{"text":"Thank","start":8419.79,"end":8420.15},{"text":"you","start":8420.15,"end":8420.35},{"text":"Chair.","start":8420.35,"end":8420.67}]},{"text":"And thank you to you both co chairs for providing such a clear and comprehensive paper.","start":8421.47,"end":8426.92,"topics":[],"words":[{"text":"And","start":8421.47,"end":8421.75},{"text":"thank","start":8421.75,"end":8421.99},{"text":"you","start":8421.99,"end":8422.15},{"text":"to","start":8422.15,"end":8422.31},{"text":"you","start":8422.31,"end":8422.51},{"text":"both","start":8422.51,"end":8422.75},{"text":"co","start":8422.75,"end":8422.95},{"text":"chairs","start":8422.95,"end":8423.63},{"text":"for","start":8423.79,"end":8424.11},{"text":"providing","start":8424.11,"end":8424.59},{"text":"such","start":8424.59,"end":8424.91},{"text":"a","start":8424.91,"end":8425.11},{"text":"clear","start":8425.11,"end":8425.25},{"text":"and","start":8425.56,"end":8425.68},{"text":"comprehensive","start":8425.68,"end":8426.28},{"text":"paper.","start":8426.44,"end":8426.92}]},{"text":"And also thank you for your creative effort because of course you investigated in some instrument where, as India said, we tax people do not have such a big experience as far as conciliation or mediation are concerned.","start":8427.88,"end":8442.76,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"And","start":8427.88,"end":8428.2},{"text":"also","start":8428.2,"end":8428.48},{"text":"thank","start":8428.48,"end":8428.8},{"text":"you","start":8428.8,"end":8428.96},{"text":"for","start":8428.96,"end":8429.16},{"text":"your","start":8429.16,"end":8429.48},{"text":"creative","start":8429.48,"end":8430.2},{"text":"effort","start":8430.2,"end":8430.76},{"text":"because","start":8430.84,"end":8431.2},{"text":"of","start":8431.2,"end":8431.48},{"text":"course","start":8431.48,"end":8431.8},{"text":"you","start":8432.12,"end":8432.44},{"text":"investigated","start":8432.44,"end":8433.16},{"text":"in","start":8433.16,"end":8433.44},{"text":"some","start":8433.44,"end":8433.64},{"text":"instrument","start":8433.64,"end":8434.2},{"text":"where,","start":8434.28,"end":8434.68},{"text":"as","start":8434.68,"end":8434.96},{"text":"India","start":8434.96,"end":8435.24},{"text":"said,","start":8435.32,"end":8435.64},{"text":"we","start":8435.64,"end":8435.84},{"text":"tax","start":8435.84,"end":8436.12},{"text":"people","start":8436.12,"end":8436.52},{"text":"do","start":8436.52,"end":8436.8},{"text":"not","start":8436.8,"end":8437},{"text":"have","start":8437,"end":8437.28},{"text":"such","start":8437.28,"end":8437.56},{"text":"a","start":8437.56,"end":8437.84},{"text":"big","start":8437.84,"end":8438.16},{"text":"experience","start":8438.16,"end":8438.52},{"text":"as","start":8438.76,"end":8439.04},{"text":"far","start":8439.04,"end":8439.2},{"text":"as","start":8439.2,"end":8439.44},{"text":"conciliation","start":8439.44,"end":8440.16},{"text":"or","start":8440.16,"end":8440.36},{"text":"mediation","start":8440.36,"end":8441.08},{"text":"are","start":8441.56,"end":8441.88},{"text":"concerned.","start":8441.88,"end":8442.76}]}]},{"sentences":[{"text":"I also sorry for that.","start":8443.72,"end":8446.12,"topics":[],"words":[{"text":"I","start":8443.72,"end":8444.08},{"text":"also","start":8444.08,"end":8444.44},{"text":"sorry","start":8445.32,"end":8445.72},{"text":"for","start":8445.72,"end":8445.84},{"text":"that.","start":8445.84,"end":8446.12}]},{"text":"I appreciate also the intervention from Nigeria that put forward a lot of proposals and of course we are ready to investigate them.","start":8446.28,"end":8455.49,"topics":[],"words":[{"text":"I","start":8446.28,"end":8446.64},{"text":"appreciate","start":8446.64,"end":8447.28},{"text":"also","start":8447.28,"end":8447.56},{"text":"the","start":8447.56,"end":8447.72},{"text":"intervention","start":8447.72,"end":8448.28},{"text":"from","start":8448.28,"end":8448.48},{"text":"Nigeria","start":8448.48,"end":8449},{"text":"that","start":8449,"end":8449.24},{"text":"put","start":8449.24,"end":8449.48},{"text":"forward","start":8449.48,"end":8449.8},{"text":"a","start":8449.88,"end":8450.12},{"text":"lot","start":8450.12,"end":8450.24},{"text":"of","start":8450.24,"end":8450.4},{"text":"proposals","start":8450.4,"end":8450.78},{"text":"and","start":8451.97,"end":8452.21},{"text":"of","start":8452.21,"end":8452.53},{"text":"course","start":8452.53,"end":8452.85},{"text":"we","start":8453.01,"end":8453.29},{"text":"are","start":8453.29,"end":8453.45},{"text":"ready","start":8453.45,"end":8453.81},{"text":"to","start":8453.81,"end":8454.13},{"text":"investigate","start":8454.45,"end":8455.17},{"text":"them.","start":8455.17,"end":8455.49}]},{"text":"As for your three questions, we find it appropriate, but without repeating what Austria and Germany has now said.","start":8456.29,"end":8465.09,"topics":[],"words":[{"text":"As","start":8456.29,"end":8456.61},{"text":"for","start":8456.61,"end":8456.93},{"text":"your","start":8456.93,"end":8457.33},{"text":"three","start":8457.41,"end":8457.73},{"text":"questions,","start":8457.73,"end":8458.25},{"text":"we","start":8458.25,"end":8458.41},{"text":"find","start":8458.41,"end":8458.61},{"text":"it","start":8458.61,"end":8458.89},{"text":"appropriate,","start":8458.89,"end":8459.57},{"text":"but","start":8460.53,"end":8460.89},{"text":"without","start":8460.89,"end":8461.25},{"text":"repeating","start":8461.57,"end":8462.17},{"text":"what","start":8462.17,"end":8462.49},{"text":"Austria","start":8462.49,"end":8463.09},{"text":"and","start":8463.09,"end":8463.37},{"text":"Germany","start":8463.37,"end":8464.01},{"text":"has","start":8464.01,"end":8464.33},{"text":"now","start":8464.33,"end":8464.69},{"text":"said.","start":8464.69,"end":8465.09}]},{"text":"We would like to reinforce and echo their intervention and say that much has been done in respect of the MAD case.","start":8465.73,"end":8476.29,"topics":[],"words":[{"text":"We","start":8465.73,"end":8466.01},{"text":"would","start":8466.01,"end":8466.21},{"text":"like","start":8466.21,"end":8466.49},{"text":"to","start":8466.49,"end":8466.85},{"text":"reinforce","start":8466.93,"end":8467.81},{"text":"and","start":8468.13,"end":8468.45},{"text":"echo","start":8468.45,"end":8468.93},{"text":"their","start":8469.01,"end":8469.41},{"text":"intervention","start":8469.65,"end":8470.53},{"text":"and","start":8471.09,"end":8471.49},{"text":"say","start":8471.57,"end":8471.85},{"text":"that","start":8471.85,"end":8472.09},{"text":"much","start":8472.09,"end":8472.37},{"text":"has","start":8472.37,"end":8472.57},{"text":"been","start":8472.57,"end":8472.77},{"text":"done","start":8472.77,"end":8473.09},{"text":"in","start":8473.81,"end":8474.13},{"text":"respect","start":8474.13,"end":8474.45},{"text":"of","start":8474.45,"end":8474.85},{"text":"the","start":8475.33,"end":8475.65},{"text":"MAD","start":8475.65,"end":8475.97},{"text":"case.","start":8475.97,"end":8476.29}]},{"text":"It is very important to stress the idea of setting clear timelines and it also important to have clear that the binding instrument that we would like to complete the MAP procedure with are something which have nothing to do with the trade experience that has been happened in the trade sector.","start":8476.7,"end":8504.39,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."},{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"It","start":8476.7,"end":8476.82},{"text":"is","start":8476.82,"end":8477.02},{"text":"very","start":8477.02,"end":8477.22},{"text":"important","start":8477.22,"end":8477.5},{"text":"to","start":8477.66,"end":8478.02},{"text":"stress","start":8478.02,"end":8478.54},{"text":"the","start":8479.02,"end":8479.3},{"text":"idea","start":8479.3,"end":8479.66},{"text":"of","start":8479.66,"end":8479.94},{"text":"setting","start":8479.94,"end":8480.38},{"text":"clear","start":8480.38,"end":8480.78},{"text":"timelines","start":8480.94,"end":8481.9},{"text":"and","start":8483.1,"end":8483.38},{"text":"it","start":8483.38,"end":8483.66},{"text":"also","start":8483.74,"end":8484.14},{"text":"important","start":8484.46,"end":8484.86},{"text":"to","start":8485.1,"end":8485.5},{"text":"have","start":8485.66,"end":8486.06},{"text":"clear","start":8486.14,"end":8486.54},{"text":"that","start":8486.78,"end":8487.18},{"text":"the","start":8489.02,"end":8489.34},{"text":"binding","start":8489.34,"end":8489.98},{"text":"instrument","start":8490.3,"end":8490.86},{"text":"that","start":8490.86,"end":8491.14},{"text":"we","start":8491.14,"end":8491.3},{"text":"would","start":8491.3,"end":8491.5},{"text":"like","start":8491.5,"end":8491.74},{"text":"to","start":8491.74,"end":8491.98},{"text":"complete","start":8491.98,"end":8492.659},{"text":"the","start":8492.659,"end":8492.9},{"text":"MAP","start":8492.9,"end":8493.34},{"text":"procedure","start":8493.42,"end":8494.14},{"text":"with","start":8494.14,"end":8494.54},{"text":"are","start":8495.26,"end":8495.62},{"text":"something","start":8495.62,"end":8495.98},{"text":"which","start":8496.06,"end":8496.46},{"text":"have","start":8496.7,"end":8497.02},{"text":"nothing","start":8497.02,"end":8497.38},{"text":"to","start":8497.38,"end":8497.66},{"text":"do","start":8497.66,"end":8497.86},{"text":"with","start":8497.86,"end":8498.02},{"text":"the","start":8498.02,"end":8498.18},{"text":"trade","start":8498.18,"end":8498.46},{"text":"experience","start":8498.46,"end":8498.86},{"text":"that","start":8499.82,"end":8500.18},{"text":"has","start":8500.18,"end":8500.5},{"text":"been","start":8500.5,"end":8500.86},{"text":"happened","start":8501.02,"end":8501.74},{"text":"in","start":8502.07,"end":8502.19},{"text":"the","start":8502.19,"end":8502.39},{"text":"trade","start":8502.39,"end":8502.71},{"text":"sector.","start":8503.99,"end":8504.39}]}]},{"sentences":[{"text":"Talking with some delegation around, I had the impression that there is a sort of reluctancy based on a previous experience in a sector which is very different from the one of the tax.","start":8504.79,"end":8516.79,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"Talking","start":8504.79,"end":8505.27},{"text":"with","start":8505.27,"end":8505.51},{"text":"some","start":8505.51,"end":8505.71},{"text":"delegation","start":8505.71,"end":8506.39},{"text":"around,","start":8506.39,"end":8506.79},{"text":"I","start":8507.43,"end":8507.75},{"text":"had","start":8507.75,"end":8507.95},{"text":"the","start":8507.95,"end":8508.11},{"text":"impression","start":8508.11,"end":8508.67},{"text":"that","start":8508.67,"end":8509.03},{"text":"there","start":8509.83,"end":8510.15},{"text":"is","start":8510.15,"end":8510.47},{"text":"a","start":8510.63,"end":8510.91},{"text":"sort","start":8510.91,"end":8511.15},{"text":"of","start":8511.15,"end":8511.31},{"text":"reluctancy","start":8511.31,"end":8512.19},{"text":"based","start":8512.19,"end":8512.51},{"text":"on","start":8512.51,"end":8512.75},{"text":"a","start":8512.75,"end":8512.87},{"text":"previous","start":8512.87,"end":8513.11},{"text":"experience","start":8513.19,"end":8513.59},{"text":"in","start":8513.67,"end":8513.95},{"text":"a","start":8513.95,"end":8514.11},{"text":"sector","start":8514.11,"end":8514.35},{"text":"which","start":8514.35,"end":8514.63},{"text":"is","start":8514.63,"end":8514.87},{"text":"very","start":8514.87,"end":8515.11},{"text":"different","start":8515.11,"end":8515.43},{"text":"from","start":8515.51,"end":8515.79},{"text":"the","start":8515.79,"end":8515.99},{"text":"one","start":8515.99,"end":8516.23},{"text":"of","start":8516.23,"end":8516.43},{"text":"the","start":8516.43,"end":8516.55},{"text":"tax.","start":8516.55,"end":8516.79}]},{"text":"So again, this is not for selling arbitration because I understand that everyone has the policy that his government provided for, but perhaps it should be kept into the option.","start":8517.909,"end":8531.52,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"So","start":8517.909,"end":8518.19},{"text":"again,","start":8518.19,"end":8518.47},{"text":"this","start":8518.95,"end":8519.23},{"text":"is","start":8519.23,"end":8519.39},{"text":"not","start":8519.39,"end":8519.59},{"text":"for","start":8519.59,"end":8519.83},{"text":"selling","start":8519.83,"end":8520.35},{"text":"arbitration","start":8520.35,"end":8521.03},{"text":"because","start":8521.11,"end":8521.43},{"text":"I","start":8521.43,"end":8521.63},{"text":"understand","start":8521.63,"end":8521.91},{"text":"that","start":8521.99,"end":8522.31},{"text":"everyone","start":8522.31,"end":8522.63},{"text":"has","start":8523.35,"end":8523.75},{"text":"the","start":8523.83,"end":8524.11},{"text":"policy","start":8524.11,"end":8524.39},{"text":"that","start":8524.55,"end":8524.91},{"text":"his","start":8524.91,"end":8525.19},{"text":"government","start":8525.19,"end":8525.51},{"text":"provided","start":8525.67,"end":8526.19},{"text":"for,","start":8526.19,"end":8526.43},{"text":"but","start":8526.43,"end":8526.79},{"text":"perhaps","start":8527.6,"end":8528},{"text":"it","start":8528.88,"end":8529.16},{"text":"should","start":8529.16,"end":8529.32},{"text":"be","start":8529.32,"end":8529.6},{"text":"kept","start":8529.6,"end":8530.08},{"text":"into","start":8530.24,"end":8530.64},{"text":"the","start":8530.64,"end":8530.96},{"text":"option.","start":8530.96,"end":8531.52}]},{"text":"It should be more explained.","start":8531.84,"end":8533.44,"topics":[],"words":[{"text":"It","start":8531.84,"end":8532.12},{"text":"should","start":8532.12,"end":8532.28},{"text":"be","start":8532.28,"end":8532.52},{"text":"more","start":8532.52,"end":8532.84},{"text":"explained.","start":8532.84,"end":8533.44}]},{"text":"It should be supplemented by some mechanism or consultancy expertise at the UN level so that it is something that in a second time it could be also seen as a proper way to foster investment and given the certainty that business want to do so.","start":8533.76,"end":8557.89,"topics":[{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"It","start":8533.76,"end":8534.04},{"text":"should","start":8534.04,"end":8534.24},{"text":"be","start":8534.24,"end":8534.56},{"text":"supplemented","start":8535.36,"end":8536.32},{"text":"by","start":8536.4,"end":8536.8},{"text":"some","start":8537.2,"end":8537.6},{"text":"mechanism","start":8538.48,"end":8539.2},{"text":"or","start":8539.28,"end":8539.64},{"text":"consultancy","start":8539.64,"end":8540.64},{"text":"expertise","start":8542.16,"end":8542.88},{"text":"at","start":8543.279,"end":8543.559},{"text":"the","start":8543.559,"end":8543.76},{"text":"UN","start":8543.76,"end":8544.08},{"text":"level","start":8544.16,"end":8544.56},{"text":"so","start":8545.04,"end":8545.28},{"text":"that","start":8545.28,"end":8545.48},{"text":"it","start":8545.48,"end":8545.72},{"text":"is","start":8545.72,"end":8545.92},{"text":"something","start":8545.92,"end":8546.24},{"text":"that","start":8546.32,"end":8546.72},{"text":"in","start":8546.96,"end":8547.24},{"text":"a","start":8547.24,"end":8547.4},{"text":"second","start":8547.4,"end":8547.68},{"text":"time","start":8547.84,"end":8548.24},{"text":"it","start":8548.64,"end":8548.92},{"text":"could","start":8548.92,"end":8549.12},{"text":"be","start":8549.12,"end":8549.4},{"text":"also","start":8549.4,"end":8549.76},{"text":"seen","start":8549.76,"end":8550.16},{"text":"as","start":8550.4,"end":8550.72},{"text":"a","start":8550.72,"end":8550.92},{"text":"proper","start":8550.92,"end":8551.2},{"text":"way","start":8551.36,"end":8551.76},{"text":"to","start":8551.84,"end":8552.24},{"text":"foster","start":8552.56,"end":8552.9},{"text":"investment","start":8553.45,"end":8553.69},{"text":"and","start":8554.09,"end":8554.37},{"text":"given","start":8554.37,"end":8554.61},{"text":"the","start":8554.61,"end":8554.85},{"text":"certainty","start":8554.85,"end":8555.37},{"text":"that","start":8555.37,"end":8555.61},{"text":"business","start":8555.61,"end":8555.93},{"text":"want","start":8556.09,"end":8556.41},{"text":"to","start":8556.41,"end":8556.61},{"text":"do","start":8556.61,"end":8556.89},{"text":"so.","start":8557.61,"end":8557.89}]},{"text":"Thank you for your paper.","start":8557.89,"end":8560.09,"topics":[],"words":[{"text":"Thank","start":8557.89,"end":8558.09},{"text":"you","start":8558.09,"end":8558.25},{"text":"for","start":8558.25,"end":8558.57},{"text":"your","start":8559.29,"end":8559.65},{"text":"paper.","start":8559.65,"end":8560.09}]}]},{"sentences":[{"text":"It is appropriate.","start":8560.25,"end":8561.17,"topics":[],"words":[{"text":"It","start":8560.25,"end":8560.53},{"text":"is","start":8560.53,"end":8560.69},{"text":"appropriate.","start":8560.69,"end":8561.17}]},{"text":"Let's continue on this path, on this avenue.","start":8561.17,"end":8564.81,"topics":[],"words":[{"text":"Let's","start":8561.17,"end":8561.53},{"text":"continue","start":8561.53,"end":8561.85},{"text":"on","start":8562.01,"end":8562.29},{"text":"this","start":8562.29,"end":8562.57},{"text":"path,","start":8563.45,"end":8563.85},{"text":"on","start":8563.85,"end":8564.05},{"text":"this","start":8564.05,"end":8564.25},{"text":"avenue.","start":8564.25,"end":8564.81}]}]}],"speaker":{"name":null,"affiliation":"ITA","affiliation_full":"Italy","group":null,"function":"Representative"}},{"statement_number":66,"paragraphs":[{"sentences":[{"text":"Thank you Italy.","start":8567.69,"end":8568.61,"topics":[],"words":[{"text":"Thank","start":8567.69,"end":8568.01},{"text":"you","start":8568.01,"end":8568.13},{"text":"Italy.","start":8568.13,"end":8568.61}]},{"text":"And just in case, I wish you a speedy and full recovery.","start":8568.61,"end":8572.09,"topics":[],"words":[{"text":"And","start":8568.61,"end":8568.81},{"text":"just","start":8568.81,"end":8569.049},{"text":"in","start":8569.049,"end":8569.21},{"text":"case,","start":8569.21,"end":8569.37},{"text":"I","start":8569.37,"end":8569.57},{"text":"wish","start":8569.57,"end":8569.77},{"text":"you","start":8569.77,"end":8569.89},{"text":"a","start":8569.89,"end":8570.05},{"text":"speedy","start":8570.05,"end":8570.57},{"text":"and","start":8570.57,"end":8570.89},{"text":"full","start":8571.05,"end":8571.37},{"text":"recovery.","start":8571.37,"end":8572.09}]},{"text":"We have 11 minutes left and we have 5, 5, 5 speakers in the pipeline.","start":8572.89,"end":8583.11,"topics":[],"words":[{"text":"We","start":8572.89,"end":8573.21},{"text":"have","start":8573.21,"end":8573.53},{"text":"11","start":8574.01,"end":8574.37},{"text":"minutes","start":8574.37,"end":8574.85},{"text":"left","start":8574.85,"end":8575.17},{"text":"and","start":8575.17,"end":8575.45},{"text":"we","start":8575.45,"end":8575.69},{"text":"have","start":8575.69,"end":8576.01},{"text":"5,","start":8577.05,"end":8578.412},{"text":"5,","start":8578.714,"end":8579.925},{"text":"5","start":8580.228,"end":8581.59},{"text":"speakers","start":8581.59,"end":8582.15},{"text":"in","start":8582.15,"end":8582.35},{"text":"the","start":8582.35,"end":8582.51},{"text":"pipeline.","start":8582.51,"end":8583.11}]},{"text":"If everyone is disciplined, we manage to accommodate all before we lose interpretation.","start":8583.19,"end":8590.63,"topics":[],"words":[{"text":"If","start":8583.19,"end":8583.51},{"text":"everyone","start":8583.51,"end":8583.79},{"text":"is","start":8583.79,"end":8584.03},{"text":"disciplined,","start":8584.03,"end":8584.63},{"text":"we","start":8584.63,"end":8584.95},{"text":"manage","start":8585.03,"end":8585.43},{"text":"to","start":8585.59,"end":8585.99},{"text":"accommodate","start":8587.43,"end":8588.23},{"text":"all","start":8588.55,"end":8588.95},{"text":"before","start":8589.19,"end":8589.55},{"text":"we","start":8589.55,"end":8589.79},{"text":"lose","start":8589.79,"end":8590.03},{"text":"interpretation.","start":8590.03,"end":8590.63}]},{"text":"At one, we start with Portugal, followed by the United Kingdom.","start":8590.63,"end":8594.19,"topics":[],"words":[{"text":"At","start":8590.63,"end":8590.83},{"text":"one,","start":8590.83,"end":8591.11},{"text":"we","start":8591.43,"end":8591.75},{"text":"start","start":8591.75,"end":8591.95},{"text":"with","start":8591.95,"end":8592.11},{"text":"Portugal,","start":8592.11,"end":8592.67},{"text":"followed","start":8592.67,"end":8592.99},{"text":"by","start":8592.99,"end":8593.19},{"text":"the","start":8593.19,"end":8593.39},{"text":"United","start":8593.39,"end":8593.67},{"text":"Kingdom.","start":8593.67,"end":8594.19}]}]},{"sentences":[{"text":"Portugal, thank you.","start":8594.19,"end":8597.43,"topics":[],"words":[{"text":"Portugal,","start":8594.19,"end":8594.79},{"text":"thank","start":8596.79,"end":8597.15},{"text":"you.","start":8597.15,"end":8597.43}]},{"text":"I'll be very disciplined.","start":8597.51,"end":8599.27,"topics":[],"words":[{"text":"I'll","start":8597.51,"end":8597.91},{"text":"be","start":8597.91,"end":8598.11},{"text":"very","start":8598.11,"end":8598.47},{"text":"disciplined.","start":8598.47,"end":8599.27}]},{"text":"I'm going to address point 8.","start":8600.47,"end":8602.95,"topics":[],"words":[{"text":"I'm","start":8600.47,"end":8601.07},{"text":"going","start":8601.07,"end":8601.23},{"text":"to","start":8601.23,"end":8601.39},{"text":"address","start":8601.39,"end":8601.67},{"text":"point","start":8602.23,"end":8602.59},{"text":"8.","start":8602.59,"end":8602.95}]},{"text":"The starting point is that we are not inventing the wheel here.","start":8603.83,"end":8607.7,"topics":[],"words":[{"text":"The","start":8603.83,"end":8604.15},{"text":"starting","start":8604.15,"end":8604.51},{"text":"point","start":8604.51,"end":8604.71},{"text":"is","start":8604.71,"end":8604.95},{"text":"that","start":8604.95,"end":8605.27},{"text":"we","start":8605.38,"end":8605.5},{"text":"are","start":8605.5,"end":8605.66},{"text":"not","start":8605.66,"end":8605.86},{"text":"inventing","start":8605.86,"end":8606.5},{"text":"the","start":8606.58,"end":8606.9},{"text":"wheel","start":8606.9,"end":8607.3},{"text":"here.","start":8607.3,"end":8607.7}]},{"text":"So it's perfectly normal to start for the drafting of a multilateral map for a global reference for treaty related dispute resolution, as it is the United Nations Model Convention and also the OCD Model Convention because their long use has generated extensive administrative practice, commentary, jurisprudence, which reduces legal uncertainty and drafting risk for any new MAP mechanism built on the same structure.","start":8608.5,"end":8647.55,"topics":[],"words":[{"text":"So","start":8608.5,"end":8608.9},{"text":"it's","start":8609.78,"end":8610.34},{"text":"perfectly","start":8610.9,"end":8611.58},{"text":"normal","start":8611.58,"end":8612.1},{"text":"to","start":8612.1,"end":8612.34},{"text":"start","start":8612.34,"end":8612.66},{"text":"for","start":8612.66,"end":8613.06},{"text":"the","start":8615.06,"end":8615.34},{"text":"drafting","start":8615.34,"end":8615.94},{"text":"of","start":8616.02,"end":8616.3},{"text":"a","start":8616.3,"end":8616.5},{"text":"multilateral","start":8616.5,"end":8617.3},{"text":"map","start":8617.3,"end":8617.7},{"text":"for","start":8617.7,"end":8617.98},{"text":"a","start":8617.98,"end":8618.14},{"text":"global","start":8618.14,"end":8618.42},{"text":"reference","start":8618.58,"end":8619.3},{"text":"for","start":8619.3,"end":8619.7},{"text":"treaty","start":8619.7,"end":8620.34},{"text":"related","start":8620.34,"end":8620.66},{"text":"dispute","start":8620.74,"end":8621.34},{"text":"resolution,","start":8621.34,"end":8622.02},{"text":"as","start":8622.58,"end":8622.9},{"text":"it","start":8622.9,"end":8623.1},{"text":"is","start":8623.1,"end":8623.34},{"text":"the","start":8623.34,"end":8623.7},{"text":"United","start":8623.7,"end":8624.1},{"text":"Nations","start":8624.26,"end":8624.9},{"text":"Model","start":8624.98,"end":8625.54},{"text":"Convention","start":8625.54,"end":8626.26},{"text":"and","start":8626.5,"end":8626.9},{"text":"also","start":8627.22,"end":8627.62},{"text":"the","start":8627.7,"end":8628.02},{"text":"OCD","start":8628.02,"end":8628.62},{"text":"Model","start":8628.62,"end":8629.06},{"text":"Convention","start":8629.06,"end":8629.86},{"text":"because","start":8630.26,"end":8630.58},{"text":"their","start":8630.58,"end":8630.82},{"text":"long","start":8630.82,"end":8631.1},{"text":"use","start":8631.1,"end":8631.46},{"text":"has","start":8631.71,"end":8631.91},{"text":"generated","start":8631.91,"end":8632.59},{"text":"extensive","start":8633.87,"end":8634.51},{"text":"administrative","start":8634.91,"end":8635.87},{"text":"practice,","start":8635.95,"end":8636.59},{"text":"commentary,","start":8637.15,"end":8637.95},{"text":"jurisprudence,","start":8638.19,"end":8639.63},{"text":"which","start":8639.87,"end":8640.23},{"text":"reduces","start":8640.23,"end":8640.91},{"text":"legal","start":8640.91,"end":8641.39},{"text":"uncertainty","start":8641.39,"end":8642.11},{"text":"and","start":8642.11,"end":8642.35},{"text":"drafting","start":8642.35,"end":8642.91},{"text":"risk","start":8642.91,"end":8643.31},{"text":"for","start":8643.63,"end":8643.95},{"text":"any","start":8643.95,"end":8644.23},{"text":"new","start":8644.23,"end":8644.59},{"text":"MAP","start":8644.75,"end":8645.19},{"text":"mechanism","start":8645.19,"end":8645.87},{"text":"built","start":8645.87,"end":8646.31},{"text":"on","start":8646.31,"end":8646.55},{"text":"the","start":8646.55,"end":8646.71},{"text":"same","start":8646.71,"end":8646.95},{"text":"structure.","start":8646.95,"end":8647.55}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":67,"paragraphs":[{"sentences":[{"text":"Thank you. Thank you, Portugal.","start":8647.79,"end":8650.79,"topics":[],"words":[{"text":"Thank","start":8647.79,"end":8648.15},{"text":"you.","start":8648.15,"end":8648.43},{"text":"Thank","start":8649.79,"end":8650.11},{"text":"you,","start":8650.11,"end":8650.23},{"text":"Portugal.","start":8650.23,"end":8650.79}]},{"text":"Thank you for keeping it brief.","start":8650.79,"end":8651.95,"topics":[],"words":[{"text":"Thank","start":8650.79,"end":8650.99},{"text":"you","start":8650.99,"end":8651.07},{"text":"for","start":8651.07,"end":8651.19},{"text":"keeping","start":8651.19,"end":8651.43},{"text":"it","start":8651.43,"end":8651.59},{"text":"brief.","start":8651.59,"end":8651.95}]},{"text":"Uk, please.","start":8652.35,"end":8653.23,"topics":[],"words":[{"text":"Uk,","start":8652.35,"end":8652.75},{"text":"please.","start":8652.83,"end":8653.23}]}]}],"speaker":{"name":null,"affiliation":"PRT","affiliation_full":"Portugal","group":null,"function":"Representative"}},{"statement_number":68,"paragraphs":[{"sentences":[{"text":"Thank you. Mr. Koh lead.","start":8659,"end":8660.12,"topics":[],"words":[{"text":"Thank","start":8659,"end":8659.16},{"text":"you.","start":8659.16,"end":8659.28},{"text":"Mr.","start":8659.28,"end":8659.52},{"text":"Koh","start":8659.52,"end":8659.84},{"text":"lead.","start":8659.84,"end":8660.12}]},{"text":"The UK would like to align with Germany and Austria in supporting the use of binding arbitration as a backstop to MAP as a way to fairly and efficiently resolve cross border tax disputes.","start":8661.16,"end":8676.2,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"The","start":8661.16,"end":8661.44},{"text":"UK","start":8661.44,"end":8661.72},{"text":"would","start":8661.8,"end":8662.12},{"text":"like","start":8662.12,"end":8662.32},{"text":"to","start":8662.32,"end":8662.48},{"text":"align","start":8662.48,"end":8662.88},{"text":"with","start":8662.88,"end":8663.24},{"text":"Germany","start":8663.32,"end":8664},{"text":"and","start":8664,"end":8664.24},{"text":"Austria","start":8664.24,"end":8664.92},{"text":"in","start":8665,"end":8665.28},{"text":"supporting","start":8665.28,"end":8665.68},{"text":"the","start":8665.68,"end":8665.84},{"text":"use","start":8665.84,"end":8666},{"text":"of","start":8666,"end":8666.28},{"text":"binding","start":8667.88,"end":8668.44},{"text":"arbitration","start":8668.44,"end":8669.08},{"text":"as","start":8669.16,"end":8669.44},{"text":"a","start":8669.44,"end":8669.68},{"text":"backstop","start":8669.68,"end":8670.36},{"text":"to","start":8670.36,"end":8670.64},{"text":"MAP","start":8670.64,"end":8671.08},{"text":"as","start":8671.4,"end":8671.68},{"text":"a","start":8671.68,"end":8671.84},{"text":"way","start":8671.84,"end":8672},{"text":"to","start":8672,"end":8672.2},{"text":"fairly","start":8672.2,"end":8672.76},{"text":"and","start":8672.76,"end":8673.12},{"text":"efficiently","start":8673.12,"end":8673.88},{"text":"resolve","start":8674.04,"end":8674.52},{"text":"cross","start":8674.52,"end":8674.84},{"text":"border","start":8674.84,"end":8675.2},{"text":"tax","start":8675.2,"end":8675.56},{"text":"disputes.","start":8675.56,"end":8676.2}]},{"text":"We think it incentivises tax administrations to reach agreement in a cost effective and timely manner that reduces the risk of double taxation.","start":8676.6,"end":8684.61,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"We","start":8676.6,"end":8676.88},{"text":"think","start":8676.88,"end":8677.04},{"text":"it","start":8677.04,"end":8677.2},{"text":"incentivises","start":8677.2,"end":8677.96},{"text":"tax","start":8677.96,"end":8678.32},{"text":"administrations","start":8678.32,"end":8679.2},{"text":"to","start":8679.2,"end":8679.36},{"text":"reach","start":8679.36,"end":8679.56},{"text":"agreement","start":8679.56,"end":8680.08},{"text":"in","start":8680.08,"end":8680.28},{"text":"a","start":8680.28,"end":8680.4},{"text":"cost","start":8680.4,"end":8680.6},{"text":"effective","start":8680.6,"end":8681.12},{"text":"and","start":8681.12,"end":8681.36},{"text":"timely","start":8681.36,"end":8681.76},{"text":"manner","start":8681.76,"end":8682.2},{"text":"that","start":8682.69,"end":8682.81},{"text":"reduces","start":8682.81,"end":8683.29},{"text":"the","start":8683.29,"end":8683.41},{"text":"risk","start":8683.41,"end":8683.53},{"text":"of","start":8683.53,"end":8683.69},{"text":"double","start":8683.69,"end":8683.97},{"text":"taxation.","start":8683.97,"end":8684.61}]},{"text":"And the absence of such an incentive increases the possibility of unresolved MAP cases and unrelieved double taxation, as indeed I have found in my experience as a competent authority working on MAP cases.","start":8685.09,"end":8698.53,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"And","start":8685.09,"end":8685.37},{"text":"the","start":8685.37,"end":8685.53},{"text":"absence","start":8685.53,"end":8685.93},{"text":"of","start":8685.93,"end":8686.13},{"text":"such","start":8686.13,"end":8686.45},{"text":"an","start":8686.61,"end":8686.89},{"text":"incentive","start":8686.89,"end":8687.49},{"text":"increases","start":8687.57,"end":8688.17},{"text":"the","start":8688.17,"end":8688.33},{"text":"possibility","start":8688.33,"end":8688.77},{"text":"of","start":8688.77,"end":8689.05},{"text":"unresolved","start":8689.05,"end":8689.73},{"text":"MAP","start":8689.89,"end":8690.33},{"text":"cases","start":8690.33,"end":8690.61},{"text":"and","start":8690.93,"end":8691.25},{"text":"unrelieved","start":8691.25,"end":8691.85},{"text":"double","start":8691.85,"end":8692.21},{"text":"taxation,","start":8692.21,"end":8692.77},{"text":"as","start":8693.41,"end":8693.73},{"text":"indeed","start":8693.73,"end":8694.13},{"text":"I","start":8694.13,"end":8694.33},{"text":"have","start":8694.33,"end":8694.53},{"text":"found","start":8694.53,"end":8694.81},{"text":"in","start":8694.81,"end":8695.05},{"text":"my","start":8695.05,"end":8695.25},{"text":"experience","start":8695.25,"end":8695.57},{"text":"as","start":8695.81,"end":8696.13},{"text":"a","start":8696.13,"end":8696.41},{"text":"competent","start":8696.41,"end":8696.89},{"text":"authority","start":8696.89,"end":8697.37},{"text":"working","start":8697.37,"end":8697.65},{"text":"on","start":8697.65,"end":8697.89},{"text":"MAP","start":8697.89,"end":8698.21},{"text":"cases.","start":8698.21,"end":8698.53}]}]},{"sentences":[{"text":"So on the comparison with isds, we do fully appreciate that a number of members have had negative experiences of ISDs in relation to tax matters and the UK shares many of the concerns with ISDs.","start":8700.69,"end":8717.05,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"So","start":8700.69,"end":8701.09},{"text":"on","start":8701.17,"end":8701.49},{"text":"the","start":8701.49,"end":8701.69},{"text":"comparison","start":8701.69,"end":8702.37},{"text":"with","start":8702.37,"end":8702.77},{"text":"isds,","start":8704.13,"end":8705.01},{"text":"we","start":8706.85,"end":8707.17},{"text":"do","start":8707.17,"end":8707.37},{"text":"fully","start":8707.37,"end":8707.65},{"text":"appreciate","start":8707.65,"end":8708.01},{"text":"that","start":8708.01,"end":8708.18},{"text":"a","start":8708.41,"end":8708.49},{"text":"number","start":8708.49,"end":8708.61},{"text":"of","start":8708.61,"end":8708.81},{"text":"members","start":8708.81,"end":8709.13},{"text":"have","start":8709.29,"end":8709.61},{"text":"had","start":8709.61,"end":8709.81},{"text":"negative","start":8709.81,"end":8710.21},{"text":"experiences","start":8710.21,"end":8710.97},{"text":"of","start":8710.97,"end":8711.21},{"text":"ISDs","start":8711.21,"end":8711.85},{"text":"in","start":8712.01,"end":8712.29},{"text":"relation","start":8712.29,"end":8712.53},{"text":"to","start":8712.53,"end":8712.69},{"text":"tax","start":8712.69,"end":8712.97},{"text":"matters","start":8712.97,"end":8713.61},{"text":"and","start":8714.09,"end":8714.37},{"text":"the","start":8714.37,"end":8714.53},{"text":"UK","start":8714.53,"end":8714.77},{"text":"shares","start":8714.77,"end":8715.25},{"text":"many","start":8715.25,"end":8715.45},{"text":"of","start":8715.45,"end":8715.61},{"text":"the","start":8715.61,"end":8715.73},{"text":"concerns","start":8715.73,"end":8716.17},{"text":"with","start":8716.17,"end":8716.41},{"text":"ISDs.","start":8716.41,"end":8717.05}]},{"text":"And our policy is to ensure that disputes relating to tax investigation and wider tax policy is wherever possible, decided by tax experts and outside of other trade and investment agreements.","start":8717.69,"end":8731.05,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"And","start":8717.69,"end":8717.97},{"text":"our","start":8717.97,"end":8718.17},{"text":"policy","start":8718.17,"end":8718.49},{"text":"is","start":8718.65,"end":8718.97},{"text":"to","start":8718.97,"end":8719.17},{"text":"ensure","start":8719.17,"end":8719.45},{"text":"that","start":8719.61,"end":8719.97},{"text":"disputes","start":8719.97,"end":8720.57},{"text":"relating","start":8720.65,"end":8721.17},{"text":"to","start":8721.17,"end":8721.41},{"text":"tax","start":8721.41,"end":8721.65},{"text":"investigation","start":8721.65,"end":8722.49},{"text":"and","start":8722.65,"end":8722.97},{"text":"wider","start":8722.97,"end":8723.37},{"text":"tax","start":8723.37,"end":8723.69},{"text":"policy","start":8723.69,"end":8724.01},{"text":"is","start":8724.089,"end":8724.369},{"text":"wherever","start":8724.369,"end":8724.77},{"text":"possible,","start":8724.77,"end":8725.13},{"text":"decided","start":8725.93,"end":8726.41},{"text":"by","start":8726.41,"end":8726.65},{"text":"tax","start":8726.65,"end":8726.97},{"text":"experts","start":8726.97,"end":8727.61},{"text":"and","start":8727.69,"end":8728.01},{"text":"outside","start":8728.01,"end":8728.33},{"text":"of","start":8728.33,"end":8728.65},{"text":"other","start":8728.65,"end":8728.97},{"text":"trade","start":8729.05,"end":8729.45},{"text":"and","start":8729.61,"end":8729.93},{"text":"investment","start":8729.93,"end":8730.25},{"text":"agreements.","start":8730.33,"end":8731.05}]},{"text":"As I think we've said before, we think that there are key differences between isds and MAP arbitration, both in the modalities and the purposes.","start":8732.41,"end":8742.32,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"As","start":8732.41,"end":8732.69},{"text":"I","start":8732.69,"end":8732.81},{"text":"think","start":8732.81,"end":8732.93},{"text":"we've","start":8732.93,"end":8733.21},{"text":"said","start":8733.21,"end":8733.33},{"text":"before,","start":8733.33,"end":8733.61},{"text":"we","start":8734.32,"end":8734.48},{"text":"think","start":8734.48,"end":8734.72},{"text":"that","start":8734.72,"end":8734.92},{"text":"there","start":8734.92,"end":8735.08},{"text":"are","start":8735.08,"end":8735.28},{"text":"key","start":8735.28,"end":8735.52},{"text":"differences","start":8735.52,"end":8736},{"text":"between","start":8736.16,"end":8736.56},{"text":"isds","start":8737.44,"end":8738.24},{"text":"and","start":8738.32,"end":8738.64},{"text":"MAP","start":8738.64,"end":8738.96},{"text":"arbitration,","start":8738.96,"end":8739.52},{"text":"both","start":8740.24,"end":8740.52},{"text":"in","start":8740.52,"end":8740.68},{"text":"the","start":8740.68,"end":8740.84},{"text":"modalities","start":8740.84,"end":8741.36},{"text":"and","start":8741.36,"end":8741.56},{"text":"the","start":8741.56,"end":8741.76},{"text":"purposes.","start":8741.76,"end":8742.32}]},{"text":"And this was helpfully highlighted in a recent publication from the International Institute for Sustainable Development.","start":8742.64,"end":8749.36,"topics":[],"words":[{"text":"And","start":8742.64,"end":8742.92},{"text":"this","start":8742.92,"end":8743.08},{"text":"was","start":8743.08,"end":8743.24},{"text":"helpfully","start":8743.24,"end":8743.76},{"text":"highlighted","start":8743.76,"end":8744.28},{"text":"in","start":8744.28,"end":8744.44},{"text":"a","start":8744.44,"end":8744.64},{"text":"recent","start":8744.64,"end":8744.96},{"text":"publication","start":8744.96,"end":8745.6},{"text":"from","start":8745.6,"end":8745.88},{"text":"the","start":8745.88,"end":8746.16},{"text":"International","start":8746.64,"end":8747.04},{"text":"Institute","start":8747.28,"end":8747.76},{"text":"for","start":8747.76,"end":8748},{"text":"Sustainable","start":8748,"end":8748.72},{"text":"Development.","start":8748.96,"end":8749.36}]},{"text":"We also know this from our own experience and are confident that current approaches to MAP arbitration would be widely beneficial to Member States.","start":8750.16,"end":8757.92,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"We","start":8750.16,"end":8750.48},{"text":"also","start":8750.48,"end":8750.72},{"text":"know","start":8750.72,"end":8750.92},{"text":"this","start":8750.92,"end":8751.08},{"text":"from","start":8751.08,"end":8751.24},{"text":"our","start":8751.24,"end":8751.4},{"text":"own","start":8751.4,"end":8751.6},{"text":"experience","start":8751.6,"end":8751.92},{"text":"and","start":8752.24,"end":8752.56},{"text":"are","start":8752.56,"end":8752.76},{"text":"confident","start":8752.76,"end":8753.16},{"text":"that","start":8753.16,"end":8753.4},{"text":"current","start":8753.4,"end":8753.64},{"text":"approaches","start":8753.64,"end":8754.12},{"text":"to","start":8754.12,"end":8754.28},{"text":"MAP","start":8754.28,"end":8754.56},{"text":"arbitration","start":8754.56,"end":8755.12},{"text":"would","start":8755.44,"end":8755.76},{"text":"be","start":8755.76,"end":8756},{"text":"widely","start":8756,"end":8756.44},{"text":"beneficial","start":8756.44,"end":8757.08},{"text":"to","start":8757.08,"end":8757.32},{"text":"Member","start":8757.32,"end":8757.56},{"text":"States.","start":8757.56,"end":8757.92}]}]},{"sentences":[{"text":"However, we are willing to work work with all delegations and stakeholders to address their concerns with these mechanisms and we'll constructively consider any suggestions to improve their design to maximise their inclusivity, effectiveness and adoption.","start":8758.56,"end":8773.34,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"However,","start":8758.56,"end":8758.92},{"text":"we","start":8758.92,"end":8759.16},{"text":"are","start":8759.16,"end":8759.28},{"text":"willing","start":8759.28,"end":8759.48},{"text":"to","start":8759.48,"end":8759.6},{"text":"work","start":8759.6,"end":8759.75},{"text":"work","start":8759.82,"end":8759.94},{"text":"with","start":8759.94,"end":8760.06},{"text":"all","start":8760.06,"end":8760.18},{"text":"delegations","start":8760.18,"end":8760.62},{"text":"and","start":8760.62,"end":8760.82},{"text":"stakeholders","start":8760.82,"end":8761.38},{"text":"to","start":8761.38,"end":8761.54},{"text":"address","start":8761.54,"end":8761.82},{"text":"their","start":8762.22,"end":8762.58},{"text":"concerns","start":8762.58,"end":8763.06},{"text":"with","start":8763.06,"end":8763.22},{"text":"these","start":8763.22,"end":8763.42},{"text":"mechanisms","start":8763.42,"end":8764.22},{"text":"and","start":8764.46,"end":8764.74},{"text":"we'll","start":8764.74,"end":8765.02},{"text":"constructively","start":8765.02,"end":8765.66},{"text":"consider","start":8765.9,"end":8766.3},{"text":"any","start":8767.02,"end":8767.34},{"text":"suggestions","start":8767.34,"end":8768.02},{"text":"to","start":8768.02,"end":8768.26},{"text":"improve","start":8768.26,"end":8768.5},{"text":"their","start":8768.5,"end":8768.78},{"text":"design","start":8768.78,"end":8769.1},{"text":"to","start":8769.1,"end":8769.38},{"text":"maximise","start":8769.38,"end":8769.9},{"text":"their","start":8769.9,"end":8770.14},{"text":"inclusivity,","start":8770.14,"end":8770.94},{"text":"effectiveness","start":8771.66,"end":8772.42},{"text":"and","start":8772.42,"end":8772.66},{"text":"adoption.","start":8772.66,"end":8773.34}]},{"text":"And this could include exploring provisions that clarify the interaction between tax, trade and investment agreements in future intercessional discussions.","start":8773.42,"end":8782.22,"topics":[{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."}],"words":[{"text":"And","start":8773.42,"end":8773.7},{"text":"this","start":8773.7,"end":8773.86},{"text":"could","start":8773.86,"end":8774.06},{"text":"include","start":8774.06,"end":8774.38},{"text":"exploring","start":8774.38,"end":8774.98},{"text":"provisions","start":8774.98,"end":8775.58},{"text":"that","start":8775.58,"end":8775.859},{"text":"clarify","start":8775.859,"end":8776.34},{"text":"the","start":8776.34,"end":8776.5},{"text":"interaction","start":8776.5,"end":8777.1},{"text":"between","start":8777.1,"end":8777.42},{"text":"tax,","start":8777.74,"end":8778.14},{"text":"trade","start":8778.22,"end":8778.54},{"text":"and","start":8778.54,"end":8778.78},{"text":"investment","start":8778.78,"end":8779.1},{"text":"agreements","start":8779.1,"end":8779.66},{"text":"in","start":8779.66,"end":8779.9},{"text":"future","start":8779.9,"end":8780.22},{"text":"intercessional","start":8780.54,"end":8781.42},{"text":"discussions.","start":8781.5,"end":8782.22}]},{"text":"So we remain of the view that binding arbitrary arbitration should remain as an optional mechanism for those states that wish to use it in line with the overall approach of optionality within the protocol, which has enjoyed widespread support so far.","start":8782.94,"end":8798.31,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"So","start":8782.94,"end":8783.18},{"text":"we","start":8783.18,"end":8783.42},{"text":"remain","start":8783.58,"end":8784.02},{"text":"of","start":8784.02,"end":8784.18},{"text":"the","start":8784.18,"end":8784.34},{"text":"view","start":8784.34,"end":8784.5},{"text":"that","start":8784.5,"end":8784.66},{"text":"binding","start":8784.66,"end":8784.98},{"text":"arbitrary","start":8784.98,"end":8785.28},{"text":"arbitration","start":8785.35,"end":8785.71},{"text":"should","start":8785.71,"end":8785.99},{"text":"remain","start":8785.99,"end":8786.47},{"text":"as","start":8786.71,"end":8786.99},{"text":"an","start":8786.99,"end":8787.15},{"text":"optional","start":8787.15,"end":8787.59},{"text":"mechanism","start":8787.83,"end":8788.43},{"text":"for","start":8788.43,"end":8788.67},{"text":"those","start":8788.67,"end":8788.95},{"text":"states","start":8789.11,"end":8789.47},{"text":"that","start":8789.47,"end":8789.71},{"text":"wish","start":8789.71,"end":8789.95},{"text":"to","start":8789.95,"end":8790.11},{"text":"use","start":8790.11,"end":8790.27},{"text":"it","start":8790.27,"end":8790.55},{"text":"in","start":8790.79,"end":8791.07},{"text":"line","start":8791.07,"end":8791.27},{"text":"with","start":8791.27,"end":8791.47},{"text":"the","start":8791.47,"end":8791.63},{"text":"overall","start":8791.63,"end":8792.03},{"text":"approach","start":8792.03,"end":8792.31},{"text":"of","start":8792.79,"end":8793.07},{"text":"optionality","start":8793.07,"end":8793.87},{"text":"within","start":8793.87,"end":8794.19},{"text":"the","start":8794.19,"end":8794.55},{"text":"protocol,","start":8794.79,"end":8795.59},{"text":"which","start":8795.75,"end":8796.07},{"text":"has","start":8796.07,"end":8796.27},{"text":"enjoyed","start":8796.27,"end":8796.71},{"text":"widespread","start":8796.71,"end":8797.27},{"text":"support","start":8797.27,"end":8797.59},{"text":"so","start":8797.75,"end":8798.03},{"text":"far.","start":8798.03,"end":8798.31}]},{"text":"To be brief on the final two paragraphs there on H we agree on I. We don't have an objection in principle, but I think we'd want to understand what it would entail in practice.","start":8799.19,"end":8811.44,"topics":[],"words":[{"text":"To","start":8799.19,"end":8799.47},{"text":"be","start":8799.47,"end":8799.67},{"text":"brief","start":8799.67,"end":8799.95},{"text":"on","start":8799.95,"end":8800.11},{"text":"the","start":8800.11,"end":8800.27},{"text":"final","start":8800.27,"end":8800.55},{"text":"two","start":8800.71,"end":8801.11},{"text":"paragraphs","start":8802.63,"end":8803.35},{"text":"there","start":8803.35,"end":8803.51},{"text":"on","start":8803.51,"end":8803.71},{"text":"H","start":8803.71,"end":8803.95},{"text":"we","start":8803.95,"end":8804.19},{"text":"agree","start":8804.19,"end":8804.47},{"text":"on","start":8805.03,"end":8805.35},{"text":"I.","start":8805.35,"end":8805.67},{"text":"We","start":8805.67,"end":8806.07},{"text":"don't","start":8806.15,"end":8806.51},{"text":"have","start":8806.51,"end":8806.67},{"text":"an","start":8806.67,"end":8806.83},{"text":"objection","start":8806.83,"end":8807.23},{"text":"in","start":8807.23,"end":8807.39},{"text":"principle,","start":8807.39,"end":8807.75},{"text":"but","start":8807.75,"end":8807.91},{"text":"I","start":8807.91,"end":8807.99},{"text":"think","start":8807.99,"end":8808.11},{"text":"we'd","start":8808.11,"end":8808.39},{"text":"want","start":8808.39,"end":8808.51},{"text":"to","start":8808.51,"end":8808.67},{"text":"understand","start":8808.67,"end":8808.95},{"text":"what","start":8809.59,"end":8809.87},{"text":"it","start":8809.87,"end":8810.03},{"text":"would","start":8810.03,"end":8810.19},{"text":"entail","start":8810.19,"end":8810.55},{"text":"in","start":8810.55,"end":8810.81},{"text":"practice.","start":8810.96,"end":8811.44}]}]},{"sentences":[{"text":"Thank you.","start":8811.44,"end":8812,"topics":[],"words":[{"text":"Thank","start":8811.44,"end":8811.76},{"text":"you.","start":8811.76,"end":8812}]}]}],"speaker":{"name":null,"affiliation":"GBR","affiliation_full":"United Kingdom of Great Britain and Northern Ireland","group":null,"function":"Representative"}},{"statement_number":69,"paragraphs":[{"sentences":[{"text":"Thank you.","start":8814.56,"end":8815,"topics":[],"words":[{"text":"Thank","start":8814.56,"end":8814.88},{"text":"you.","start":8814.88,"end":8815}]},{"text":"UK Switzerland, please.","start":8815,"end":8817.04,"topics":[],"words":[{"text":"UK","start":8815,"end":8815.28},{"text":"Switzerland,","start":8815.84,"end":8816.56},{"text":"please.","start":8816.64,"end":8817.04}]},{"text":"Thank you Mr. Chair.","start":8818.8,"end":8819.76,"topics":[],"words":[{"text":"Thank","start":8818.8,"end":8819.12},{"text":"you","start":8819.12,"end":8819.24},{"text":"Mr.","start":8819.24,"end":8819.48},{"text":"Chair.","start":8819.48,"end":8819.76}]},{"text":"First of all, I haven't spoken much throughout the different points.","start":8821.6,"end":8825.56,"topics":[],"words":[{"text":"First","start":8821.6,"end":8821.92},{"text":"of","start":8821.92,"end":8822.12},{"text":"all,","start":8822.12,"end":8822.4},{"text":"I","start":8822.96,"end":8823.24},{"text":"haven't","start":8823.24,"end":8823.6},{"text":"spoken","start":8823.6,"end":8823.96},{"text":"much","start":8823.96,"end":8824.32},{"text":"throughout","start":8824.48,"end":8824.88},{"text":"the","start":8824.88,"end":8825},{"text":"different","start":8825,"end":8825.24},{"text":"points.","start":8825.24,"end":8825.56}]}]},{"sentences":[{"text":"I just wanted to say that Switzerland agrees with the direction taken by this paper and wants to thank you and the co leads from for all the work put into it.","start":8825.56,"end":8838.91,"topics":[],"words":[{"text":"I","start":8825.56,"end":8825.8},{"text":"just","start":8825.8,"end":8825.96},{"text":"wanted","start":8825.96,"end":8826.28},{"text":"to","start":8826.28,"end":8826.56},{"text":"say","start":8826.56,"end":8826.88},{"text":"that","start":8826.88,"end":8827.119},{"text":"Switzerland","start":8827.119,"end":8827.76},{"text":"agrees","start":8828.32,"end":8828.84},{"text":"with","start":8828.84,"end":8829},{"text":"the","start":8829,"end":8829.16},{"text":"direction","start":8829.16,"end":8829.76},{"text":"taken","start":8830.16,"end":8830.56},{"text":"by","start":8831.68,"end":8832.08},{"text":"this","start":8832.4,"end":8832.72},{"text":"paper","start":8832.72,"end":8833.12},{"text":"and","start":8833.12,"end":8833.52},{"text":"wants","start":8833.52,"end":8833.92},{"text":"to","start":8833.92,"end":8834.04},{"text":"thank","start":8834.04,"end":8834.28},{"text":"you","start":8834.28,"end":8834.56},{"text":"and","start":8834.72,"end":8835.12},{"text":"the","start":8836.32,"end":8836.6},{"text":"co","start":8836.6,"end":8836.8},{"text":"leads","start":8836.8,"end":8837.18},{"text":"from","start":8837.18,"end":8837.24},{"text":"for","start":8837.39,"end":8837.55},{"text":"all","start":8837.55,"end":8837.75},{"text":"the","start":8837.75,"end":8837.87},{"text":"work","start":8837.87,"end":8838.07},{"text":"put","start":8838.07,"end":8838.35},{"text":"into","start":8838.35,"end":8838.59},{"text":"it.","start":8838.59,"end":8838.91}]},{"text":"For us, dispute prevention resolution is a key to our tax treaties.","start":8839.55,"end":8846.03,"topics":[],"words":[{"text":"For","start":8839.55,"end":8839.83},{"text":"us,","start":8839.83,"end":8840.11},{"text":"dispute","start":8841.31,"end":8841.87},{"text":"prevention","start":8841.87,"end":8842.43},{"text":"resolution","start":8842.83,"end":8843.55},{"text":"is","start":8843.63,"end":8843.95},{"text":"a","start":8843.95,"end":8844.15},{"text":"key","start":8844.15,"end":8844.43},{"text":"to","start":8844.43,"end":8844.83},{"text":"our","start":8844.91,"end":8845.23},{"text":"tax","start":8845.23,"end":8845.51},{"text":"treaties.","start":8845.51,"end":8846.03}]},{"text":"I think tax certainty, I mean we keep hearing how important tax certainty is for taxpayers and a strong dispute resolution system will be the key to that.","start":8846.35,"end":8857.23,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"I","start":8846.35,"end":8846.63},{"text":"think","start":8846.63,"end":8846.87},{"text":"tax","start":8846.87,"end":8847.19},{"text":"certainty,","start":8847.19,"end":8847.79},{"text":"I","start":8847.87,"end":8848.15},{"text":"mean","start":8848.15,"end":8848.31},{"text":"we","start":8848.31,"end":8848.47},{"text":"keep","start":8848.47,"end":8848.63},{"text":"hearing","start":8848.63,"end":8848.91},{"text":"how","start":8848.91,"end":8849.11},{"text":"important","start":8849.11,"end":8849.39},{"text":"tax","start":8849.39,"end":8849.75},{"text":"certainty","start":8849.75,"end":8850.23},{"text":"is","start":8850.23,"end":8850.43},{"text":"for","start":8850.43,"end":8850.71},{"text":"taxpayers","start":8850.71,"end":8851.55},{"text":"and","start":8852.19,"end":8852.59},{"text":"a","start":8852.59,"end":8852.87},{"text":"strong","start":8852.87,"end":8853.15},{"text":"dispute","start":8853.39,"end":8853.95},{"text":"resolution","start":8854.19,"end":8854.83},{"text":"system","start":8854.83,"end":8855.23},{"text":"will","start":8855.95,"end":8856.27},{"text":"be","start":8856.27,"end":8856.47},{"text":"the","start":8856.47,"end":8856.59},{"text":"key","start":8856.59,"end":8856.75},{"text":"to","start":8856.75,"end":8856.95},{"text":"that.","start":8856.95,"end":8857.23}]}]},{"sentences":[{"text":"As you probably know, Switzerland also is a strong proponent of proponent of arbitration.","start":8859.31,"end":8865.39,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"As","start":8859.31,"end":8859.59},{"text":"you","start":8859.59,"end":8859.79},{"text":"probably","start":8859.79,"end":8860.15},{"text":"know,","start":8860.15,"end":8860.51},{"text":"Switzerland","start":8860.75,"end":8861.47},{"text":"also","start":8861.55,"end":8861.95},{"text":"is","start":8862.19,"end":8862.51},{"text":"a","start":8862.51,"end":8862.67},{"text":"strong","start":8862.67,"end":8862.87},{"text":"proponent","start":8862.87,"end":8863.47},{"text":"of","start":8863.47,"end":8863.64},{"text":"proponent","start":8863.95,"end":8864.43},{"text":"of","start":8864.43,"end":8864.67},{"text":"arbitration.","start":8864.67,"end":8865.39}]},{"text":"We see.","start":8865.87,"end":8866.35,"topics":[],"words":[{"text":"We","start":8865.87,"end":8866.15},{"text":"see.","start":8866.15,"end":8866.35}]},{"text":"And also as a tax negotiator that also am a competent authority and I do also handle mutual agreement procedure.","start":8866.35,"end":8877.39,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"And","start":8866.35,"end":8866.63},{"text":"also","start":8866.63,"end":8866.95},{"text":"as","start":8866.95,"end":8867.23},{"text":"a","start":8867.23,"end":8867.55},{"text":"tax","start":8867.71,"end":8868.07},{"text":"negotiator","start":8868.07,"end":8868.63},{"text":"that","start":8868.63,"end":8868.83},{"text":"also","start":8868.83,"end":8869.15},{"text":"am","start":8869.55,"end":8869.87},{"text":"a","start":8869.87,"end":8870.07},{"text":"competent","start":8870.07,"end":8870.47},{"text":"authority","start":8870.47,"end":8870.87},{"text":"and","start":8870.87,"end":8871.15},{"text":"I","start":8872.19,"end":8872.47},{"text":"do","start":8872.47,"end":8872.75},{"text":"also","start":8873.63,"end":8874.03},{"text":"handle","start":8874.19,"end":8874.83},{"text":"mutual","start":8876.03,"end":8876.43},{"text":"agreement","start":8876.43,"end":8876.79},{"text":"procedure.","start":8876.79,"end":8877.39}]},{"text":"We can see that arbitration has big advantages and especially as a preventive factor to push countries to agree.","start":8877.79,"end":8887.47,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"We","start":8877.79,"end":8878.07},{"text":"can","start":8878.07,"end":8878.27},{"text":"see","start":8878.27,"end":8878.55},{"text":"that","start":8878.55,"end":8878.91},{"text":"arbitration","start":8879.95,"end":8880.75},{"text":"has","start":8880.99,"end":8881.39},{"text":"big","start":8881.63,"end":8881.91},{"text":"advantages","start":8881.91,"end":8882.51},{"text":"and","start":8882.59,"end":8882.99},{"text":"especially","start":8883.07,"end":8883.47},{"text":"as","start":8883.71,"end":8884.03},{"text":"a","start":8884.03,"end":8884.35},{"text":"preventive","start":8884.59,"end":8885.39},{"text":"factor","start":8885.39,"end":8885.95},{"text":"to","start":8885.95,"end":8886.15},{"text":"push","start":8886.15,"end":8886.47},{"text":"countries","start":8886.47,"end":8886.83},{"text":"to","start":8886.91,"end":8887.19},{"text":"agree.","start":8887.19,"end":8887.47}]},{"text":"Out of thousands of cases of arbitration, we've only had less than 10 that have actually gone to arbitration.","start":8888.19,"end":8894.58,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"Out","start":8888.19,"end":8888.47},{"text":"of","start":8888.47,"end":8888.63},{"text":"thousands","start":8888.63,"end":8888.99},{"text":"of","start":8888.99,"end":8889.11},{"text":"cases","start":8889.11,"end":8889.39},{"text":"of","start":8889.39,"end":8889.71},{"text":"arbitration,","start":8889.71,"end":8890.31},{"text":"we've","start":8890.31,"end":8890.67},{"text":"only","start":8890.67,"end":8890.87},{"text":"had","start":8890.87,"end":8891.23},{"text":"less","start":8891.54,"end":8891.66},{"text":"than","start":8891.66,"end":8891.86},{"text":"10","start":8891.86,"end":8892.18},{"text":"that","start":8892.18,"end":8892.5},{"text":"have","start":8892.5,"end":8892.82},{"text":"actually","start":8892.82,"end":8893.22},{"text":"gone","start":8893.22,"end":8893.62},{"text":"to","start":8893.62,"end":8893.86},{"text":"arbitration.","start":8893.86,"end":8894.58}]}]},{"sentences":[{"text":"In our situation, it pushes countries together towards the middle to find a compromise.","start":8894.66,"end":8901.3,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"In","start":8894.66,"end":8895.06},{"text":"our","start":8895.14,"end":8895.42},{"text":"situation,","start":8895.42,"end":8895.94},{"text":"it","start":8896.66,"end":8896.94},{"text":"pushes","start":8896.94,"end":8897.46},{"text":"countries","start":8897.54,"end":8897.94},{"text":"together","start":8898.02,"end":8898.42},{"text":"towards","start":8898.98,"end":8899.38},{"text":"the","start":8899.38,"end":8899.58},{"text":"middle","start":8899.58,"end":8899.94},{"text":"to","start":8899.94,"end":8900.14},{"text":"find","start":8900.14,"end":8900.38},{"text":"a","start":8900.38,"end":8900.62},{"text":"compromise.","start":8900.62,"end":8901.3}]},{"text":"And I want to echo the previous comments on the very big distinction of arbitration in the context of trade investments, which is a completely different animal.","start":8902.1,"end":8911.94,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"And","start":8902.1,"end":8902.5},{"text":"I","start":8902.5,"end":8902.78},{"text":"want","start":8902.78,"end":8902.94},{"text":"to","start":8902.94,"end":8903.06},{"text":"echo","start":8903.06,"end":8903.34},{"text":"the","start":8903.34,"end":8903.5},{"text":"previous","start":8903.5,"end":8903.78},{"text":"comments","start":8903.78,"end":8904.18},{"text":"on","start":8904.26,"end":8904.66},{"text":"the","start":8905.14,"end":8905.54},{"text":"very","start":8905.54,"end":8905.86},{"text":"big","start":8905.86,"end":8906.14},{"text":"distinction","start":8906.14,"end":8906.94},{"text":"of","start":8906.94,"end":8907.299},{"text":"arbitration","start":8907.299,"end":8908.02},{"text":"in","start":8908.02,"end":8908.26},{"text":"the","start":8908.26,"end":8908.38},{"text":"context","start":8908.38,"end":8908.86},{"text":"of","start":8908.86,"end":8909.1},{"text":"trade","start":8909.1,"end":8909.34},{"text":"investments,","start":8909.34,"end":8910.02},{"text":"which","start":8910.02,"end":8910.22},{"text":"is","start":8910.22,"end":8910.42},{"text":"a","start":8910.42,"end":8910.62},{"text":"completely","start":8910.62,"end":8911.06},{"text":"different","start":8911.06,"end":8911.38},{"text":"animal.","start":8911.38,"end":8911.94}]},{"text":"It's almost too bad it's the same word where the costs are much higher.","start":8912.26,"end":8916.9,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"It's","start":8912.26,"end":8912.62},{"text":"almost","start":8912.62,"end":8912.82},{"text":"too","start":8912.82,"end":8913.02},{"text":"bad","start":8913.02,"end":8913.22},{"text":"it's","start":8913.22,"end":8913.46},{"text":"the","start":8913.46,"end":8913.58},{"text":"same","start":8913.58,"end":8913.82},{"text":"word","start":8913.82,"end":8914.26},{"text":"where","start":8915.46,"end":8915.74},{"text":"the","start":8915.74,"end":8915.9},{"text":"costs","start":8915.9,"end":8916.26},{"text":"are","start":8916.26,"end":8916.38},{"text":"much","start":8916.38,"end":8916.58},{"text":"higher.","start":8916.58,"end":8916.9}]},{"text":"The, the uncertainty of huge settlements is also much different.","start":8916.98,"end":8922.15,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"The,","start":8916.98,"end":8917.28},{"text":"the","start":8917.43,"end":8917.67},{"text":"uncertainty","start":8918.71,"end":8919.55},{"text":"of","start":8919.55,"end":8919.83},{"text":"huge","start":8919.83,"end":8920.19},{"text":"settlements","start":8920.19,"end":8920.83},{"text":"is","start":8920.83,"end":8920.99},{"text":"also","start":8920.99,"end":8921.27},{"text":"much","start":8921.51,"end":8921.83},{"text":"different.","start":8921.83,"end":8922.15}]},{"text":"We find that in arbitration for those who are concerned by losing their sovereignty, there are ways to move forward and by controlling the outcome as much as possible.","start":8923.59,"end":8937.35,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"We","start":8923.59,"end":8923.91},{"text":"find","start":8923.91,"end":8924.15},{"text":"that","start":8924.15,"end":8924.35},{"text":"in","start":8924.35,"end":8924.55},{"text":"arbitration","start":8924.55,"end":8925.19},{"text":"for","start":8928.31,"end":8928.59},{"text":"those","start":8928.59,"end":8928.75},{"text":"who","start":8928.75,"end":8928.91},{"text":"are","start":8928.91,"end":8929.07},{"text":"concerned","start":8929.07,"end":8929.67},{"text":"by","start":8929.99,"end":8930.39},{"text":"losing","start":8930.47,"end":8930.95},{"text":"their","start":8930.95,"end":8931.15},{"text":"sovereignty,","start":8931.15,"end":8931.71},{"text":"there","start":8931.71,"end":8931.91},{"text":"are","start":8931.91,"end":8932.15},{"text":"ways","start":8932.15,"end":8932.55},{"text":"to","start":8932.55,"end":8932.75},{"text":"move","start":8932.75,"end":8932.95},{"text":"forward","start":8932.95,"end":8933.27},{"text":"and","start":8933.83,"end":8934.11},{"text":"by","start":8934.11,"end":8934.31},{"text":"controlling","start":8934.31,"end":8935.03},{"text":"the","start":8935.27,"end":8935.63},{"text":"outcome","start":8935.63,"end":8936.31},{"text":"as","start":8936.31,"end":8936.63},{"text":"much","start":8936.63,"end":8936.83},{"text":"as","start":8936.83,"end":8937.03},{"text":"possible.","start":8937.03,"end":8937.35}]}]},{"sentences":[{"text":"One of that is last best offer arbitration, baseball arbitration, where both countries propose one solution and the arbiter chooses between the two.","start":8938.15,"end":8949.76,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"One","start":8938.15,"end":8938.43},{"text":"of","start":8938.43,"end":8938.59},{"text":"that","start":8938.59,"end":8938.87},{"text":"is","start":8938.87,"end":8939.27},{"text":"last","start":8939.83,"end":8940.23},{"text":"best","start":8940.23,"end":8940.55},{"text":"offer","start":8940.55,"end":8940.87},{"text":"arbitration,","start":8941.03,"end":8941.75},{"text":"baseball","start":8941.91,"end":8942.43},{"text":"arbitration,","start":8942.43,"end":8943.03},{"text":"where","start":8943.76,"end":8943.92},{"text":"both","start":8943.92,"end":8944.24},{"text":"countries","start":8944.72,"end":8945.12},{"text":"propose","start":8946.4,"end":8946.88},{"text":"one","start":8946.88,"end":8947.12},{"text":"solution","start":8947.12,"end":8947.52},{"text":"and","start":8947.52,"end":8947.72},{"text":"the","start":8947.72,"end":8947.88},{"text":"arbiter","start":8947.88,"end":8948.32},{"text":"chooses","start":8948.48,"end":8949},{"text":"between","start":8949,"end":8949.24},{"text":"the","start":8949.24,"end":8949.48},{"text":"two.","start":8949.48,"end":8949.76}]},{"text":"And this also has the advantage of pushing countries together before.","start":8950.32,"end":8954.08,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"And","start":8950.32,"end":8950.64},{"text":"this","start":8950.64,"end":8950.96},{"text":"also","start":8950.96,"end":8951.36},{"text":"has","start":8951.44,"end":8951.72},{"text":"the","start":8951.72,"end":8951.84},{"text":"advantage","start":8951.84,"end":8952.32},{"text":"of","start":8952.32,"end":8952.52},{"text":"pushing","start":8952.52,"end":8952.92},{"text":"countries","start":8952.92,"end":8953.28},{"text":"together","start":8953.36,"end":8953.72},{"text":"before.","start":8953.72,"end":8954.08}]},{"text":"And the reality is, at the end of the day, you do not go to arbitration.","start":8954.08,"end":8959.12,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"And","start":8954.08,"end":8954.36},{"text":"the","start":8954.36,"end":8954.52},{"text":"reality","start":8954.52,"end":8954.88},{"text":"is,","start":8954.88,"end":8955.12},{"text":"at","start":8955.12,"end":8955.28},{"text":"the","start":8955.28,"end":8955.36},{"text":"end","start":8955.36,"end":8955.48},{"text":"of","start":8955.48,"end":8955.6},{"text":"the","start":8955.6,"end":8955.72},{"text":"day,","start":8955.72,"end":8956},{"text":"you","start":8957.52,"end":8957.84},{"text":"do","start":8957.84,"end":8958.04},{"text":"not","start":8958.04,"end":8958.2},{"text":"go","start":8958.2,"end":8958.36},{"text":"to","start":8958.36,"end":8958.56},{"text":"arbitration.","start":8958.56,"end":8959.12}]},{"text":"And then the other big factor is in the context of bilateral tax treaties is the ability to choose a list of arbiters together with the other country and to agree on the people that you can trust to render a fair decision.","start":8960.32,"end":8976.72,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"And","start":8960.32,"end":8960.6},{"text":"then","start":8960.6,"end":8960.76},{"text":"the","start":8960.76,"end":8960.96},{"text":"other","start":8960.96,"end":8961.24},{"text":"big","start":8961.24,"end":8961.56},{"text":"factor","start":8961.56,"end":8962.16},{"text":"is","start":8962.16,"end":8962.56},{"text":"in","start":8963.12,"end":8963.52},{"text":"the","start":8963.68,"end":8963.92},{"text":"context","start":8963.92,"end":8964.2},{"text":"of","start":8964.2,"end":8964.36},{"text":"bilateral","start":8964.36,"end":8964.92},{"text":"tax","start":8964.92,"end":8965.12},{"text":"treaties","start":8965.12,"end":8965.56},{"text":"is","start":8965.56,"end":8965.92},{"text":"the","start":8966.8,"end":8967.12},{"text":"ability","start":8967.12,"end":8967.6},{"text":"to","start":8967.6,"end":8967.92},{"text":"choose","start":8967.92,"end":8968.2},{"text":"a","start":8968.2,"end":8968.36},{"text":"list","start":8968.36,"end":8968.56},{"text":"of","start":8968.56,"end":8968.88},{"text":"arbiters","start":8969.44,"end":8970.12},{"text":"together","start":8970.12,"end":8970.4},{"text":"with","start":8970.4,"end":8970.6},{"text":"the","start":8970.6,"end":8970.76},{"text":"other","start":8970.76,"end":8970.96},{"text":"country","start":8970.96,"end":8971.28},{"text":"and","start":8972.08,"end":8972.44},{"text":"to","start":8972.44,"end":8972.68},{"text":"agree","start":8972.68,"end":8972.96},{"text":"on","start":8972.96,"end":8973.24},{"text":"the","start":8973.24,"end":8973.4},{"text":"people","start":8973.4,"end":8973.64},{"text":"that","start":8973.64,"end":8973.88},{"text":"you","start":8973.88,"end":8974.08},{"text":"can","start":8974.08,"end":8974.28},{"text":"trust","start":8974.28,"end":8974.72},{"text":"to","start":8974.96,"end":8975.36},{"text":"render","start":8975.6,"end":8976},{"text":"a","start":8976,"end":8976.16},{"text":"fair","start":8976.16,"end":8976.36},{"text":"decision.","start":8976.36,"end":8976.72}]},{"text":"And in that sense too we find that it's a situation, well, you win some, lose some, but you know that it's been a fair decision.","start":8977.36,"end":8987.6,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"And","start":8977.36,"end":8977.68},{"text":"in","start":8977.68,"end":8977.88},{"text":"that","start":8977.88,"end":8978.08},{"text":"sense","start":8978.08,"end":8978.44},{"text":"too","start":8978.44,"end":8978.8},{"text":"we","start":8979.2,"end":8979.52},{"text":"find","start":8979.52,"end":8979.8},{"text":"that","start":8979.8,"end":8980.16},{"text":"it's","start":8981.84,"end":8982.24},{"text":"a","start":8982.24,"end":8982.36},{"text":"situation,","start":8982.36,"end":8982.8},{"text":"well,","start":8982.96,"end":8983.32},{"text":"you","start":8983.32,"end":8983.6},{"text":"win","start":8983.6,"end":8983.88},{"text":"some,","start":8983.88,"end":8984.24},{"text":"lose","start":8984.24,"end":8984.64},{"text":"some,","start":8984.64,"end":8984.96},{"text":"but","start":8984.96,"end":8985.359},{"text":"you","start":8985.52,"end":8985.8},{"text":"know","start":8985.8,"end":8985.96},{"text":"that","start":8985.96,"end":8986.12},{"text":"it's","start":8986.12,"end":8986.44},{"text":"been","start":8986.44,"end":8986.72},{"text":"a","start":8986.8,"end":8987.08},{"text":"fair","start":8987.08,"end":8987.28},{"text":"decision.","start":8987.28,"end":8987.6}]}]},{"sentences":[{"text":"And then my last point is that indeed we believe that mutual agreement procedures as they work today are, are quite efficient.","start":8988.32,"end":8996.58,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"And","start":8988.32,"end":8988.6},{"text":"then","start":8988.6,"end":8988.88},{"text":"my","start":8988.88,"end":8989.16},{"text":"last","start":8989.16,"end":8989.4},{"text":"point","start":8989.4,"end":8989.72},{"text":"is","start":8989.72,"end":8990},{"text":"that","start":8990,"end":8990.32},{"text":"indeed","start":8990.88,"end":8991.44},{"text":"we","start":8992,"end":8992.32},{"text":"believe","start":8992.32,"end":8992.6},{"text":"that","start":8992.6,"end":8992.92},{"text":"mutual","start":8992.92,"end":8993.28},{"text":"agreement","start":8993.28,"end":8993.64},{"text":"procedures","start":8993.64,"end":8994.12},{"text":"as","start":8994.12,"end":8994.36},{"text":"they","start":8994.36,"end":8994.52},{"text":"work","start":8994.52,"end":8994.76},{"text":"today","start":8994.76,"end":8995.12},{"text":"are,","start":8995.28,"end":8995.55},{"text":"are","start":8995.7,"end":8995.82},{"text":"quite","start":8995.82,"end":8996.06},{"text":"efficient.","start":8996.06,"end":8996.58}]},{"text":"And I guess as we move forward and go into the drafting.","start":8997.86,"end":9001.66,"topics":[],"words":[{"text":"And","start":8997.86,"end":8998.26},{"text":"I","start":8998.34,"end":8998.62},{"text":"guess","start":8998.62,"end":8998.78},{"text":"as","start":8998.78,"end":8998.94},{"text":"we","start":8998.94,"end":8999.1},{"text":"move","start":8999.1,"end":8999.34},{"text":"forward","start":8999.34,"end":8999.7},{"text":"and","start":8999.86,"end":9000.26},{"text":"go","start":9000.58,"end":9000.86},{"text":"into","start":9000.86,"end":9001.06},{"text":"the","start":9001.06,"end":9001.22},{"text":"drafting.","start":9001.22,"end":9001.66}]},{"text":"We should just.","start":9001.66,"end":9002.98,"topics":[],"words":[{"text":"We","start":9001.66,"end":9001.9},{"text":"should","start":9001.9,"end":9002.18},{"text":"just.","start":9002.58,"end":9002.98}]},{"text":"I'm not quite clear exactly where the flaws are of that or what we can still make better, but think about that.","start":9003.78,"end":9011.939,"topics":[],"words":[{"text":"I'm","start":9003.78,"end":9004.14},{"text":"not","start":9004.14,"end":9004.3},{"text":"quite","start":9004.3,"end":9004.58},{"text":"clear","start":9004.58,"end":9004.82},{"text":"exactly","start":9004.82,"end":9005.46},{"text":"where","start":9005.7,"end":9006.1},{"text":"the","start":9006.74,"end":9007.02},{"text":"flaws","start":9007.02,"end":9007.54},{"text":"are","start":9007.54,"end":9007.86},{"text":"of","start":9008.02,"end":9008.3},{"text":"that","start":9008.3,"end":9008.54},{"text":"or","start":9008.54,"end":9008.82},{"text":"what","start":9008.82,"end":9009.02},{"text":"we","start":9009.02,"end":9009.18},{"text":"can","start":9009.18,"end":9009.38},{"text":"still","start":9009.38,"end":9009.7},{"text":"make","start":9009.94,"end":9010.26},{"text":"better,","start":9010.26,"end":9010.58},{"text":"but","start":9010.66,"end":9011.02},{"text":"think","start":9011.02,"end":9011.26},{"text":"about","start":9011.26,"end":9011.54},{"text":"that.","start":9011.54,"end":9011.939}]},{"text":"We're willing to hear what could be made better in that context, but we should indeed build on.","start":9013.06,"end":9022.61,"topics":[],"words":[{"text":"We're","start":9013.06,"end":9013.46},{"text":"willing","start":9013.46,"end":9013.74},{"text":"to","start":9013.74,"end":9013.9},{"text":"hear","start":9013.9,"end":9014.18},{"text":"what","start":9015.14,"end":9015.42},{"text":"could","start":9015.42,"end":9015.62},{"text":"be","start":9015.62,"end":9015.94},{"text":"made","start":9018.1,"end":9018.42},{"text":"better","start":9018.42,"end":9018.74},{"text":"in","start":9018.74,"end":9019.02},{"text":"that","start":9019.02,"end":9019.18},{"text":"context,","start":9019.18,"end":9019.58},{"text":"but","start":9019.58,"end":9019.82},{"text":"we","start":9019.82,"end":9019.98},{"text":"should","start":9019.98,"end":9020.26},{"text":"indeed","start":9020.58,"end":9021.14},{"text":"build","start":9021.86,"end":9022.26},{"text":"on.","start":9022.42,"end":9022.61}]}]},{"sentences":[{"text":"On what exists today and in our opinion, what works quite well.","start":9022.76,"end":9027.32,"topics":[],"words":[{"text":"On","start":9022.76,"end":9023},{"text":"what","start":9023.16,"end":9023.48},{"text":"exists","start":9023.48,"end":9023.84},{"text":"today","start":9023.84,"end":9024.2},{"text":"and","start":9024.28,"end":9024.68},{"text":"in","start":9025.24,"end":9025.52},{"text":"our","start":9025.52,"end":9025.68},{"text":"opinion,","start":9025.68,"end":9026.16},{"text":"what","start":9026.16,"end":9026.44},{"text":"works","start":9026.44,"end":9026.8},{"text":"quite","start":9026.8,"end":9027.04},{"text":"well.","start":9027.04,"end":9027.32}]},{"text":"Thank you, Mr. Chair.","start":9028.12,"end":9029.08,"topics":[],"words":[{"text":"Thank","start":9028.12,"end":9028.44},{"text":"you,","start":9028.44,"end":9028.56},{"text":"Mr.","start":9028.56,"end":9028.8},{"text":"Chair.","start":9028.8,"end":9029.08}]},{"text":"Thank you.","start":9029.96,"end":9030.44,"topics":[],"words":[{"text":"Thank","start":9029.96,"end":9030.28},{"text":"you.","start":9030.28,"end":9030.44}]},{"text":"Switzerland.","start":9030.44,"end":9031.08,"topics":[],"words":[{"text":"Switzerland.","start":9030.44,"end":9031.08}]}]}],"speaker":{"name":null,"affiliation":"CHE","affiliation_full":"Switzerland","group":null,"function":"Representative"}},{"statement_number":70,"paragraphs":[{"sentences":[{"text":"We have.","start":9031.24,"end":9031.8,"topics":[],"words":[{"text":"We","start":9031.24,"end":9031.52},{"text":"have.","start":9031.52,"end":9031.8}]},{"text":"Well, we have.","start":9032.2,"end":9032.96,"topics":[],"words":[{"text":"Well,","start":9032.2,"end":9032.52},{"text":"we","start":9032.52,"end":9032.76},{"text":"have.","start":9032.76,"end":9032.96}]},{"text":"Okay, we have four speakers asking for the floor.","start":9032.96,"end":9035.16,"topics":[],"words":[{"text":"Okay,","start":9032.96,"end":9033.28},{"text":"we","start":9033.28,"end":9033.44},{"text":"have","start":9033.44,"end":9033.6},{"text":"four","start":9033.6,"end":9033.8},{"text":"speakers","start":9033.8,"end":9034.28},{"text":"asking","start":9034.28,"end":9034.56},{"text":"for","start":9034.56,"end":9034.72},{"text":"the","start":9034.72,"end":9034.88},{"text":"floor.","start":9034.88,"end":9035.16}]},{"text":"It is very unlikely that we're going to.","start":9035.16,"end":9036.76,"topics":[],"words":[{"text":"It","start":9035.16,"end":9035.32},{"text":"is","start":9035.32,"end":9035.44},{"text":"very","start":9035.44,"end":9035.6},{"text":"unlikely","start":9035.6,"end":9036.04},{"text":"that","start":9036.04,"end":9036.16},{"text":"we're","start":9036.16,"end":9036.4},{"text":"going","start":9036.4,"end":9036.56},{"text":"to.","start":9036.56,"end":9036.76}]},{"text":"That we manage to take them all.","start":9036.76,"end":9038.28,"topics":[],"words":[{"text":"That","start":9036.76,"end":9036.96},{"text":"we","start":9036.96,"end":9037.16},{"text":"manage","start":9037.16,"end":9037.4},{"text":"to","start":9037.4,"end":9037.6},{"text":"take","start":9037.6,"end":9037.76},{"text":"them","start":9037.76,"end":9037.96},{"text":"all.","start":9037.96,"end":9038.28}]}]},{"sentences":[{"text":"Anyone who's unable to.","start":9038.679,"end":9041,"topics":[],"words":[{"text":"Anyone","start":9038.679,"end":9039.32},{"text":"who's","start":9039.96,"end":9040.36},{"text":"unable","start":9040.36,"end":9040.68},{"text":"to.","start":9040.68,"end":9041}]},{"text":"We are unable to give the floor today will be given the opportunity Friday morning to speak.","start":9041.08,"end":9046.28,"topics":[],"words":[{"text":"We","start":9041.08,"end":9041.36},{"text":"are","start":9041.36,"end":9041.48},{"text":"unable","start":9041.48,"end":9041.76},{"text":"to","start":9041.76,"end":9041.88},{"text":"give","start":9041.88,"end":9042.04},{"text":"the","start":9042.04,"end":9042.2},{"text":"floor","start":9042.2,"end":9042.44},{"text":"today","start":9042.44,"end":9042.76},{"text":"will","start":9043.56,"end":9043.84},{"text":"be","start":9043.84,"end":9044},{"text":"given","start":9044,"end":9044.16},{"text":"the","start":9044.16,"end":9044.32},{"text":"opportunity","start":9044.32,"end":9044.92},{"text":"Friday","start":9045,"end":9045.36},{"text":"morning","start":9045.36,"end":9045.68},{"text":"to","start":9045.68,"end":9045.92},{"text":"speak.","start":9045.92,"end":9046.28}]},{"text":"It is now Senegal.","start":9046.92,"end":9048.2,"topics":[],"words":[{"text":"It","start":9046.92,"end":9047.2},{"text":"is","start":9047.2,"end":9047.36},{"text":"now","start":9047.36,"end":9047.56},{"text":"Senegal.","start":9047.56,"end":9048.2}]},{"text":"Senegal, please.","start":9048.94,"end":9049.66,"topics":[],"words":[{"text":"Senegal,","start":9048.94,"end":9049.38},{"text":"please.","start":9049.38,"end":9049.66}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":71,"paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":9053.58,"end":9054.7,"topics":[],"words":[{"text":"Thank","start":9053.58,"end":9053.94},{"text":"you,","start":9053.94,"end":9054.22},{"text":"Chair.","start":9054.3,"end":9054.7}]},{"text":"I'll be very brief.","start":9054.7,"end":9055.74,"topics":[],"words":[{"text":"I'll","start":9054.7,"end":9055.02},{"text":"be","start":9055.02,"end":9055.14},{"text":"very","start":9055.14,"end":9055.34},{"text":"brief.","start":9055.34,"end":9055.74}]}]},{"sentences":[{"text":"Senegal supports the comments made by Nigeria on behalf of the African group in our national capacity.","start":9057.82,"end":9064.94,"topics":[],"words":[{"text":"Senegal","start":9057.82,"end":9058.62},{"text":"supports","start":9058.7,"end":9059.22},{"text":"the","start":9059.22,"end":9059.5},{"text":"comments","start":9059.74,"end":9060.14},{"text":"made","start":9060.14,"end":9060.42},{"text":"by","start":9060.42,"end":9060.58},{"text":"Nigeria","start":9060.58,"end":9061.26},{"text":"on","start":9061.26,"end":9061.46},{"text":"behalf","start":9061.46,"end":9061.74},{"text":"of","start":9061.74,"end":9061.82},{"text":"the","start":9061.82,"end":9061.94},{"text":"African","start":9061.94,"end":9062.42},{"text":"group","start":9062.42,"end":9062.7},{"text":"in","start":9063.5,"end":9063.78},{"text":"our","start":9063.78,"end":9063.94},{"text":"national","start":9063.94,"end":9064.22},{"text":"capacity.","start":9064.22,"end":9064.94}]},{"text":"We believe that in response to H that the MAP procedure is a good starting point.","start":9066.22,"end":9076.86,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"We","start":9066.22,"end":9066.54},{"text":"believe","start":9066.54,"end":9066.86},{"text":"that","start":9068.38,"end":9068.78},{"text":"in","start":9069.98,"end":9070.38},{"text":"response","start":9070.86,"end":9071.3},{"text":"to","start":9071.3,"end":9071.46},{"text":"H","start":9071.46,"end":9071.74},{"text":"that","start":9072.46,"end":9072.86},{"text":"the","start":9072.86,"end":9073.22},{"text":"MAP","start":9073.22,"end":9073.66},{"text":"procedure","start":9074.1,"end":9074.66},{"text":"is","start":9074.66,"end":9074.98},{"text":"a","start":9075.46,"end":9075.78},{"text":"good","start":9075.78,"end":9076.06},{"text":"starting","start":9076.06,"end":9076.54},{"text":"point.","start":9076.54,"end":9076.86}]},{"text":"However, we would also like to invite you to take into account the time limits related to map.","start":9076.86,"end":9085.62,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"However,","start":9076.86,"end":9077.22},{"text":"we","start":9077.46,"end":9077.74},{"text":"would","start":9077.74,"end":9077.94},{"text":"also","start":9077.94,"end":9078.26},{"text":"like","start":9079.54,"end":9079.86},{"text":"to","start":9079.86,"end":9080.18},{"text":"invite","start":9080.18,"end":9080.66},{"text":"you","start":9080.66,"end":9080.86},{"text":"to","start":9080.86,"end":9081.02},{"text":"take","start":9081.02,"end":9081.18},{"text":"into","start":9081.18,"end":9081.38},{"text":"account","start":9081.38,"end":9081.7},{"text":"the","start":9081.94,"end":9082.34},{"text":"time","start":9082.66,"end":9083.06},{"text":"limits","start":9083.94,"end":9084.58},{"text":"related","start":9084.58,"end":9084.94},{"text":"to","start":9084.94,"end":9085.22},{"text":"map.","start":9085.22,"end":9085.62}]},{"text":"And some states, such as Senegal have already expressed reservations regarding the last paragraph of paragraph 2, article 25 of the UN Model Convention in order to account for the time frames that certain states have.","start":9085.86,"end":9101.22,"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."}],"words":[{"text":"And","start":9085.86,"end":9086.18},{"text":"some","start":9086.18,"end":9086.38},{"text":"states,","start":9086.38,"end":9086.66},{"text":"such","start":9086.74,"end":9087.14},{"text":"as","start":9087.46,"end":9087.78},{"text":"Senegal","start":9087.78,"end":9088.3},{"text":"have","start":9088.3,"end":9088.42},{"text":"already","start":9088.42,"end":9088.58},{"text":"expressed","start":9088.58,"end":9089.02},{"text":"reservations","start":9089.02,"end":9089.7},{"text":"regarding","start":9089.94,"end":9090.46},{"text":"the","start":9090.46,"end":9090.7},{"text":"last","start":9090.7,"end":9091.06},{"text":"paragraph","start":9091.06,"end":9091.78},{"text":"of","start":9091.78,"end":9092.1},{"text":"paragraph","start":9092.1,"end":9092.66},{"text":"2,","start":9092.66,"end":9093.068},{"text":"article","start":9093.158,"end":9093.521},{"text":"25","start":9093.612,"end":9094.02},{"text":"of","start":9094.02,"end":9094.22},{"text":"the","start":9094.22,"end":9094.38},{"text":"UN","start":9094.38,"end":9094.66},{"text":"Model","start":9094.74,"end":9095.22},{"text":"Convention","start":9095.22,"end":9095.7},{"text":"in","start":9095.7,"end":9095.9},{"text":"order","start":9095.9,"end":9096.18},{"text":"to","start":9096.26,"end":9096.66},{"text":"account","start":9097.22,"end":9097.62},{"text":"for","start":9097.78,"end":9098.18},{"text":"the","start":9098.42,"end":9098.82},{"text":"time","start":9098.9,"end":9099.26},{"text":"frames","start":9099.26,"end":9099.66},{"text":"that","start":9099.66,"end":9099.94},{"text":"certain","start":9099.94,"end":9100.26},{"text":"states","start":9100.26,"end":9100.66},{"text":"have.","start":9100.82,"end":9101.22}]},{"text":"Thank you very much.","start":9101.78,"end":9102.58,"topics":[],"words":[{"text":"Thank","start":9101.78,"end":9101.98},{"text":"you","start":9101.98,"end":9102.14},{"text":"very","start":9102.14,"end":9102.3},{"text":"much.","start":9102.3,"end":9102.58}]}]}],"speaker":{"name":null,"affiliation":"SEN","affiliation_full":"Senegal","group":null,"function":"Representative"}},{"statement_number":72,"paragraphs":[{"sentences":[{"text":"Thank you, Senegal. Yeah, indeed.","start":9109.22,"end":9110.82,"topics":[],"words":[{"text":"Thank","start":9109.22,"end":9109.54},{"text":"you,","start":9109.54,"end":9109.66},{"text":"Senegal.","start":9109.66,"end":9110.14},{"text":"Yeah,","start":9110.14,"end":9110.38},{"text":"indeed.","start":9110.38,"end":9110.82}]},{"text":"I guess time frames and time limits are also mentioned among the main features that are supposed to be addressed in our exercise to draft the provisions.","start":9111.06,"end":9121.78,"topics":[],"words":[{"text":"I","start":9111.06,"end":9111.34},{"text":"guess","start":9111.34,"end":9111.7},{"text":"time","start":9111.7,"end":9112.02},{"text":"frames","start":9112.02,"end":9112.34},{"text":"and","start":9112.34,"end":9112.54},{"text":"time","start":9112.54,"end":9112.74},{"text":"limits","start":9112.74,"end":9113.22},{"text":"are","start":9113.38,"end":9113.74},{"text":"also","start":9113.74,"end":9114.02},{"text":"mentioned","start":9114.02,"end":9114.46},{"text":"among","start":9114.46,"end":9114.7},{"text":"the","start":9114.7,"end":9115.02},{"text":"main","start":9115.02,"end":9115.38},{"text":"features","start":9115.54,"end":9116.02},{"text":"that","start":9116.02,"end":9116.14},{"text":"are","start":9116.14,"end":9116.3},{"text":"supposed","start":9116.3,"end":9116.62},{"text":"to","start":9116.62,"end":9116.74},{"text":"be","start":9116.74,"end":9116.86},{"text":"addressed","start":9116.86,"end":9117.26},{"text":"in","start":9117.26,"end":9117.46},{"text":"our","start":9117.46,"end":9117.779},{"text":"exercise","start":9118.34,"end":9119.14},{"text":"to","start":9119.86,"end":9120.14},{"text":"draft","start":9120.14,"end":9120.62},{"text":"the","start":9120.62,"end":9120.98},{"text":"provisions.","start":9120.98,"end":9121.78}]},{"text":"Okay, two minutes left.","start":9122.74,"end":9124.1,"topics":[],"words":[{"text":"Okay,","start":9122.74,"end":9123.22},{"text":"two","start":9123.22,"end":9123.42},{"text":"minutes","start":9123.42,"end":9123.78},{"text":"left.","start":9123.78,"end":9124.1}]},{"text":"Provided that Atef managed in two minutes.","start":9124.18,"end":9127.22,"topics":[],"words":[{"text":"Provided","start":9124.18,"end":9124.78},{"text":"that","start":9124.78,"end":9125.06},{"text":"Atef","start":9125.22,"end":9125.9},{"text":"managed","start":9125.9,"end":9126.46},{"text":"in","start":9126.46,"end":9126.7},{"text":"two","start":9126.7,"end":9126.86},{"text":"minutes.","start":9126.86,"end":9127.22}]}]},{"sentences":[{"text":"The floor is the one of ataf.","start":9127.76,"end":9130,"topics":[],"words":[{"text":"The","start":9127.76,"end":9127.88},{"text":"floor","start":9127.88,"end":9128.2},{"text":"is","start":9128.2,"end":9128.48},{"text":"the","start":9128.88,"end":9129.16},{"text":"one","start":9129.16,"end":9129.32},{"text":"of","start":9129.32,"end":9129.48},{"text":"ataf.","start":9129.48,"end":9130}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":73,"paragraphs":[{"sentences":[{"text":"Let me try just then make one just intervention.","start":9133.68,"end":9137.12,"topics":[],"words":[{"text":"Let","start":9133.68,"end":9133.92},{"text":"me","start":9133.92,"end":9134.04},{"text":"try","start":9134.04,"end":9134.32},{"text":"just","start":9134.4,"end":9134.8},{"text":"then","start":9134.88,"end":9135.2},{"text":"make","start":9135.2,"end":9135.48},{"text":"one","start":9135.48,"end":9135.84},{"text":"just","start":9135.84,"end":9136.24},{"text":"intervention.","start":9136.32,"end":9137.12}]},{"text":"I think the description of features we are happy is a good starting point.","start":9137.12,"end":9140.72,"topics":[],"words":[{"text":"I","start":9137.12,"end":9137.36},{"text":"think","start":9137.36,"end":9137.52},{"text":"the","start":9137.52,"end":9137.76},{"text":"description","start":9137.76,"end":9138.28},{"text":"of","start":9138.28,"end":9138.48},{"text":"features","start":9138.48,"end":9138.92},{"text":"we","start":9138.92,"end":9139.08},{"text":"are","start":9139.08,"end":9139.2},{"text":"happy","start":9139.2,"end":9139.48},{"text":"is","start":9139.48,"end":9139.64},{"text":"a","start":9139.64,"end":9139.8},{"text":"good","start":9139.8,"end":9139.96},{"text":"starting","start":9139.96,"end":9140.36},{"text":"point.","start":9140.36,"end":9140.72}]},{"text":"Just wanted mainly to support the African group intervention on the issue of arbitration.","start":9141.6,"end":9148.72,"topics":[],"words":[{"text":"Just","start":9141.6,"end":9141.92},{"text":"wanted","start":9141.92,"end":9142.32},{"text":"mainly","start":9142.32,"end":9142.8},{"text":"to","start":9142.8,"end":9143.04},{"text":"support","start":9143.04,"end":9143.36},{"text":"the","start":9143.52,"end":9143.84},{"text":"African","start":9143.84,"end":9144.32},{"text":"group","start":9144.32,"end":9144.6},{"text":"intervention","start":9144.6,"end":9145.44},{"text":"on","start":9146.32,"end":9146.72},{"text":"the","start":9146.96,"end":9147.24},{"text":"issue","start":9147.24,"end":9147.48},{"text":"of","start":9147.48,"end":9147.84},{"text":"arbitration.","start":9147.92,"end":9148.72}]},{"text":"As we've said since yesterday, we opposed to the idea of including monetary arbitration for very many reasons that we have consistently articulated.","start":9149.68,"end":9160.73,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"As","start":9149.68,"end":9149.96},{"text":"we've","start":9149.96,"end":9150.28},{"text":"said","start":9150.28,"end":9150.56},{"text":"since","start":9150.56,"end":9150.92},{"text":"yesterday,","start":9150.92,"end":9151.52},{"text":"we","start":9151.52,"end":9151.92},{"text":"opposed","start":9152.97,"end":9153.25},{"text":"to","start":9153.25,"end":9153.37},{"text":"the","start":9153.37,"end":9153.45},{"text":"idea","start":9153.45,"end":9153.73},{"text":"of","start":9153.73,"end":9153.89},{"text":"including","start":9153.89,"end":9154.17},{"text":"monetary","start":9154.89,"end":9155.53},{"text":"arbitration","start":9155.53,"end":9156.21},{"text":"for","start":9156.21,"end":9156.49},{"text":"very","start":9156.49,"end":9156.77},{"text":"many","start":9156.77,"end":9157.05},{"text":"reasons","start":9157.05,"end":9157.53},{"text":"that","start":9157.53,"end":9157.85},{"text":"we","start":9158.65,"end":9158.97},{"text":"have","start":9158.97,"end":9159.25},{"text":"consistently","start":9159.25,"end":9159.93},{"text":"articulated.","start":9159.93,"end":9160.73}]},{"text":"And one of the reasons why that is even becoming compelling is the statistics and the information we are getting that even for the investor state disputes, a lot of tax related disputes are actually going there.","start":9161.21,"end":9176.33,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."}],"words":[{"text":"And","start":9161.21,"end":9161.57},{"text":"one","start":9161.57,"end":9161.81},{"text":"of","start":9161.81,"end":9161.97},{"text":"the","start":9161.97,"end":9162.13},{"text":"reasons","start":9162.13,"end":9162.57},{"text":"why","start":9162.57,"end":9162.81},{"text":"that","start":9162.81,"end":9163.05},{"text":"is","start":9163.05,"end":9163.29},{"text":"even","start":9163.29,"end":9163.53},{"text":"becoming","start":9163.53,"end":9163.93},{"text":"compelling","start":9164.01,"end":9164.81},{"text":"is","start":9165.13,"end":9165.45},{"text":"the","start":9165.45,"end":9165.65},{"text":"statistics","start":9165.65,"end":9166.25},{"text":"and","start":9166.25,"end":9166.45},{"text":"the","start":9166.45,"end":9166.61},{"text":"information","start":9166.61,"end":9166.89},{"text":"we","start":9167.05,"end":9167.29},{"text":"are","start":9167.29,"end":9167.41},{"text":"getting","start":9167.41,"end":9167.69},{"text":"that","start":9167.69,"end":9168.05},{"text":"even","start":9168.05,"end":9168.41},{"text":"for","start":9168.49,"end":9168.849},{"text":"the","start":9168.849,"end":9169.21},{"text":"investor","start":9171.45,"end":9172.01},{"text":"state","start":9172.01,"end":9172.33},{"text":"disputes,","start":9172.49,"end":9173.13},{"text":"a","start":9173.21,"end":9173.45},{"text":"lot","start":9173.45,"end":9173.57},{"text":"of","start":9173.57,"end":9173.77},{"text":"tax","start":9173.77,"end":9174.05},{"text":"related","start":9174.05,"end":9174.41},{"text":"disputes","start":9174.57,"end":9175.13},{"text":"are","start":9175.13,"end":9175.33},{"text":"actually","start":9175.33,"end":9175.61},{"text":"going","start":9175.61,"end":9175.97},{"text":"there.","start":9175.97,"end":9176.33}]}]},{"sentences":[{"text":"And so that presents opportunities potential challenge that even if it's an optional mechanism, can still expose many jurisdictions, in particular low capacity jurisdictions being exposed to that fundamental challenge.","start":9176.97,"end":9190.64,"topics":[{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."},{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."}],"words":[{"text":"And","start":9176.97,"end":9177.33},{"text":"so","start":9177.33,"end":9177.57},{"text":"that","start":9177.57,"end":9177.85},{"text":"presents","start":9177.85,"end":9178.41},{"text":"opportunities","start":9178.41,"end":9178.73},{"text":"potential","start":9178.8,"end":9179.16},{"text":"challenge","start":9179.16,"end":9179.68},{"text":"that","start":9179.68,"end":9179.96},{"text":"even","start":9179.96,"end":9180.24},{"text":"if","start":9180.24,"end":9180.44},{"text":"it's","start":9180.44,"end":9180.64},{"text":"an","start":9180.64,"end":9180.76},{"text":"optional","start":9180.76,"end":9181.16},{"text":"mechanism,","start":9181.16,"end":9181.76},{"text":"can","start":9182.4,"end":9182.72},{"text":"still","start":9182.72,"end":9183.04},{"text":"expose","start":9183.04,"end":9183.68},{"text":"many","start":9183.92,"end":9184.24},{"text":"jurisdictions,","start":9184.24,"end":9185.08},{"text":"in","start":9185.08,"end":9185.32},{"text":"particular","start":9185.32,"end":9185.56},{"text":"low","start":9185.56,"end":9185.84},{"text":"capacity","start":9185.84,"end":9186.44},{"text":"jurisdictions","start":9186.44,"end":9187.36},{"text":"being","start":9187.6,"end":9187.96},{"text":"exposed","start":9187.96,"end":9188.52},{"text":"to","start":9188.52,"end":9188.8},{"text":"that","start":9188.8,"end":9189.12},{"text":"fundamental","start":9189.36,"end":9190.08},{"text":"challenge.","start":9190.08,"end":9190.64}]},{"text":"I rush this because of time.","start":9190.8,"end":9192.52,"topics":[],"words":[{"text":"I","start":9190.8,"end":9191.12},{"text":"rush","start":9191.12,"end":9191.48},{"text":"this","start":9191.48,"end":9191.8},{"text":"because","start":9191.8,"end":9192.04},{"text":"of","start":9192.04,"end":9192.24},{"text":"time.","start":9192.24,"end":9192.52}]},{"text":"In case I need to come back, I'll ask for indulgence.","start":9192.52,"end":9195.64,"topics":[],"words":[{"text":"In","start":9192.52,"end":9192.76},{"text":"case","start":9192.76,"end":9192.92},{"text":"I","start":9192.92,"end":9193.08},{"text":"need","start":9193.08,"end":9193.24},{"text":"to","start":9193.24,"end":9193.4},{"text":"come","start":9193.4,"end":9193.6},{"text":"back,","start":9193.6,"end":9193.92},{"text":"I'll","start":9194.16,"end":9194.56},{"text":"ask","start":9194.56,"end":9194.8},{"text":"for","start":9194.8,"end":9194.999},{"text":"indulgence.","start":9194.999,"end":9195.64}]},{"text":"Thanks.","start":9195.64,"end":9196.08,"topics":[],"words":[{"text":"Thanks.","start":9195.64,"end":9196.08}]}]}],"speaker":{"name":null,"affiliation":"ATAF","affiliation_full":"ATAF","group":null,"function":"Representative"}},{"statement_number":74,"paragraphs":[{"sentences":[{"text":"Thanks very much everyone.","start":9200.32,"end":9201.52,"topics":[],"words":[{"text":"Thanks","start":9200.32,"end":9200.72},{"text":"very","start":9200.72,"end":9200.92},{"text":"much","start":9200.92,"end":9201.16},{"text":"everyone.","start":9201.16,"end":9201.52}]},{"text":"And thank you for your efficiency as well.","start":9201.6,"end":9204.4,"topics":[],"words":[{"text":"And","start":9201.6,"end":9201.88},{"text":"thank","start":9201.88,"end":9202.08},{"text":"you","start":9202.08,"end":9202.2},{"text":"for","start":9202.2,"end":9202.4},{"text":"your","start":9202.4,"end":9202.72},{"text":"efficiency","start":9203.12,"end":9203.92},{"text":"as","start":9203.92,"end":9204.12},{"text":"well.","start":9204.12,"end":9204.4}]},{"text":"We are almost at the end of the presentation on Work Stream 3 and so we should not belong tomorrow.","start":9204.56,"end":9214.03,"topics":[],"words":[{"text":"We","start":9204.56,"end":9204.84},{"text":"are","start":9204.84,"end":9205},{"text":"almost","start":9205,"end":9205.24},{"text":"at","start":9205.24,"end":9205.48},{"text":"the","start":9205.48,"end":9205.64},{"text":"end","start":9205.64,"end":9205.88},{"text":"of","start":9205.88,"end":9206.24},{"text":"the","start":9206.99,"end":9207.23},{"text":"presentation","start":9207.87,"end":9208.55},{"text":"on","start":9208.55,"end":9208.79},{"text":"Work","start":9208.79,"end":9209.03},{"text":"Stream","start":9209.03,"end":9209.55},{"text":"3","start":9209.87,"end":9210.27},{"text":"and","start":9210.67,"end":9211.07},{"text":"so","start":9211.07,"end":9211.47},{"text":"we","start":9211.55,"end":9211.87},{"text":"should","start":9211.87,"end":9212.07},{"text":"not","start":9212.07,"end":9212.23},{"text":"belong","start":9212.23,"end":9212.75},{"text":"tomorrow.","start":9213.31,"end":9214.03}]},{"text":"We should be able to wrap up your interventions tomorrow morning.","start":9214.03,"end":9221.55,"topics":[],"words":[{"text":"We","start":9214.03,"end":9214.39},{"text":"should","start":9214.39,"end":9214.63},{"text":"be","start":9214.63,"end":9214.75},{"text":"able","start":9214.75,"end":9214.91},{"text":"to","start":9214.91,"end":9215.23},{"text":"wrap","start":9215.87,"end":9216.23},{"text":"up","start":9216.23,"end":9216.51},{"text":"your","start":9218.83,"end":9219.23},{"text":"interventions","start":9219.47,"end":9220.27},{"text":"tomorrow","start":9220.67,"end":9221.23},{"text":"morning.","start":9221.23,"end":9221.55}]}]},{"sentences":[{"text":"I think we have some.","start":9223.63,"end":9224.91,"topics":[],"words":[{"text":"I","start":9223.63,"end":9223.91},{"text":"think","start":9223.91,"end":9224.07},{"text":"we","start":9224.07,"end":9224.27},{"text":"have","start":9224.27,"end":9224.55},{"text":"some.","start":9224.55,"end":9224.91}]}]},{"sentences":[{"text":"Just to remind everybody that this afternoon will be a closed session.","start":9235.56,"end":9240.2,"topics":[],"words":[{"text":"Just","start":9235.56,"end":9235.72},{"text":"to","start":9235.72,"end":9235.96},{"text":"remind","start":9235.96,"end":9236.4},{"text":"everybody","start":9236.4,"end":9237},{"text":"that","start":9237.08,"end":9237.48},{"text":"this","start":9237.48,"end":9237.8},{"text":"afternoon","start":9237.8,"end":9238.44},{"text":"will","start":9238.44,"end":9238.64},{"text":"be","start":9238.64,"end":9238.84},{"text":"a","start":9238.84,"end":9239.08},{"text":"closed","start":9239.08,"end":9239.64},{"text":"session.","start":9239.64,"end":9240.2}]},{"text":"So Member States, we look forward to seeing you at 3 o' clock.","start":9241.72,"end":9246.12,"topics":[],"words":[{"text":"So","start":9241.72,"end":9242.12},{"text":"Member","start":9242.2,"end":9242.6},{"text":"States,","start":9242.6,"end":9243},{"text":"we","start":9243.16,"end":9243.52},{"text":"look","start":9243.52,"end":9243.8},{"text":"forward","start":9243.8,"end":9244.04},{"text":"to","start":9244.04,"end":9244.28},{"text":"seeing","start":9244.28,"end":9244.68},{"text":"you","start":9244.68,"end":9245},{"text":"at","start":9245,"end":9245.36},{"text":"3","start":9245.36,"end":9245.6},{"text":"o'","start":9245.6,"end":9245.84},{"text":"clock.","start":9245.84,"end":9246.12}]}]},{"sentences":[{"text":"Those of you who are not member states, we will see you Tomorrow morning at 10 o' clock in this conference room.","start":9248.92,"end":9257.42,"topics":[],"words":[{"text":"Those","start":9248.92,"end":9249.2},{"text":"of","start":9249.2,"end":9249.36},{"text":"you","start":9249.36,"end":9249.56},{"text":"who","start":9249.56,"end":9249.76},{"text":"are","start":9249.76,"end":9249.92},{"text":"not","start":9249.92,"end":9250.16},{"text":"member","start":9250.16,"end":9250.48},{"text":"states,","start":9250.48,"end":9250.84},{"text":"we","start":9252.92,"end":9253.24},{"text":"will","start":9253.24,"end":9253.44},{"text":"see","start":9253.44,"end":9253.6},{"text":"you","start":9253.6,"end":9253.8},{"text":"Tomorrow","start":9253.8,"end":9254.28},{"text":"morning","start":9254.28,"end":9254.6},{"text":"at","start":9255,"end":9255.4},{"text":"10","start":9255.56,"end":9255.92},{"text":"o'","start":9255.92,"end":9256.16},{"text":"clock","start":9256.16,"end":9256.44},{"text":"in","start":9256.44,"end":9256.72},{"text":"this","start":9256.72,"end":9256.92},{"text":"conference","start":9256.92,"end":9257.28},{"text":"room.","start":9257.28,"end":9257.42}]},{"text":"Thank you.","start":9258.21,"end":9258.65,"topics":[],"words":[{"text":"Thank","start":9258.21,"end":9258.41},{"text":"you.","start":9258.41,"end":9258.65}]},{"text":"And we will also take.","start":9258.65,"end":9260.37,"topics":[],"words":[{"text":"And","start":9258.65,"end":9259.01},{"text":"we","start":9259.25,"end":9259.53},{"text":"will","start":9259.53,"end":9259.73},{"text":"also","start":9259.73,"end":9260.01},{"text":"take.","start":9260.01,"end":9260.37}]},{"text":"Sorry, we'll also take stakeholders six and two tomorrow.","start":9260.85,"end":9269.17,"topics":[],"words":[{"text":"Sorry,","start":9260.85,"end":9261.41},{"text":"we'll","start":9262.13,"end":9262.57},{"text":"also","start":9262.57,"end":9262.85},{"text":"take","start":9262.85,"end":9263.25},{"text":"stakeholders","start":9263.81,"end":9264.77},{"text":"six","start":9264.85,"end":9265.25},{"text":"and","start":9266.61,"end":9267.01},{"text":"two","start":9267.09,"end":9267.49},{"text":"tomorrow.","start":9268.53,"end":9269.17}]},{"text":"We.","start":9269.17,"end":9269.53,"topics":[],"words":[{"text":"We.","start":9269.17,"end":9269.53}]}]},{"sentences":[{"text":"We hope you'll be able to join us as the independent expert of foreign debt and international financial obligation and ECB Sustainable Youth Foundation.","start":9269.53,"end":9282.95,"topics":[],"words":[{"text":"We","start":9269.53,"end":9269.77},{"text":"hope","start":9269.77,"end":9269.93},{"text":"you'll","start":9269.93,"end":9270.17},{"text":"be","start":9270.17,"end":9270.29},{"text":"able","start":9270.29,"end":9270.45},{"text":"to","start":9270.45,"end":9270.73},{"text":"join","start":9270.73,"end":9271.09},{"text":"us","start":9271.09,"end":9271.37},{"text":"as","start":9271.37,"end":9271.73},{"text":"the","start":9271.89,"end":9272.21},{"text":"independent","start":9272.21,"end":9272.85},{"text":"expert","start":9272.85,"end":9273.49},{"text":"of","start":9273.65,"end":9273.97},{"text":"foreign","start":9273.97,"end":9274.33},{"text":"debt","start":9274.33,"end":9274.69},{"text":"and","start":9274.69,"end":9274.97},{"text":"international","start":9274.97,"end":9275.33},{"text":"financial","start":9275.57,"end":9275.97},{"text":"obligation","start":9276.29,"end":9277.01},{"text":"and","start":9277.41,"end":9277.81},{"text":"ECB","start":9278.05,"end":9278.81},{"text":"Sustainable","start":9278.81,"end":9279.57},{"text":"Youth","start":9279.81,"end":9280.29},{"text":"Foundation.","start":9280.37,"end":9282.95}]},{"text":"Okay?","start":9284.46,"end":9284.86,"topics":[],"words":[{"text":"Okay?","start":9284.46,"end":9284.86}]},{"text":"Yes.","start":9285.02,"end":9285.5,"topics":[],"words":[{"text":"Yes.","start":9285.02,"end":9285.5}]},{"text":"Okay.","start":9285.5,"end":9285.9,"topics":[],"words":[{"text":"Okay.","start":9285.5,"end":9285.9}]},{"text":"Thank you very much and have a good lunch.","start":9285.9,"end":9287.82,"topics":[],"words":[{"text":"Thank","start":9285.9,"end":9286.1},{"text":"you","start":9286.1,"end":9286.22},{"text":"very","start":9286.22,"end":9286.38},{"text":"much","start":9286.38,"end":9286.66},{"text":"and","start":9286.66,"end":9286.94},{"text":"have","start":9286.94,"end":9287.14},{"text":"a","start":9287.14,"end":9287.26},{"text":"good","start":9287.26,"end":9287.42},{"text":"lunch.","start":9287.42,"end":9287.82}]}]},{"sentences":[{"text":"Sorry. And to remind the Bureau members that there will be a Bureau meeting in room 1523, I believe.","start":9287.98,"end":9296.46,"topics":[],"words":[{"text":"Sorry.","start":9287.98,"end":9288.38},{"text":"And","start":9288.38,"end":9288.58},{"text":"to","start":9288.58,"end":9288.74},{"text":"remind","start":9288.74,"end":9289.06},{"text":"the","start":9289.06,"end":9289.22},{"text":"Bureau","start":9289.22,"end":9289.7},{"text":"members","start":9289.7,"end":9290.06},{"text":"that","start":9290.7,"end":9291.1},{"text":"there","start":9291.18,"end":9291.46},{"text":"will","start":9291.46,"end":9291.62},{"text":"be","start":9291.62,"end":9291.74},{"text":"a","start":9291.74,"end":9291.86},{"text":"Bureau","start":9291.86,"end":9292.26},{"text":"meeting","start":9292.26,"end":9292.62},{"text":"in","start":9292.86,"end":9293.26},{"text":"room","start":9293.5,"end":9293.9},{"text":"1523,","start":9293.98,"end":9295.5},{"text":"I","start":9295.9,"end":9296.18},{"text":"believe.","start":9296.18,"end":9296.46}]},{"text":"1523, starting at 1:30.","start":9296.94,"end":9299.26,"topics":[],"words":[{"text":"1523,","start":9296.94,"end":9298.06},{"text":"starting","start":9298.14,"end":9298.5},{"text":"at","start":9298.5,"end":9298.66},{"text":"1:30.","start":9298.66,"end":9299.26}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}}],"topics":[{"key":"map-as-core","label":"MAP as Core Mechanism","description":"Positioning the Mutual Agreement Procedure as the primary government‑to‑government dispute resolution tool, with calls for clearer timelines, practical guidance, potential multilateral application, and alignment with UN Model provisions."},{"key":"advanced-tax-rulings","label":"Advanced Tax Rulings","description":"Use of advance rulings beyond transfer pricing, including whether they are unilateral or coordinated/joint, their binding effect on administrations, and how they operate in cross‑border contexts."},{"key":"arbitration-backstop","label":"Arbitration as a Backstop","description":"Consideration of optional binding arbitration to ensure timely outcomes when MAP fails, with supporters citing effectiveness and opponents raising sovereignty and ISDS‑related concerns; proposals include safeguards and last‑best‑offer models."},{"key":"non-treaty-situations","label":"Non‑Treaty Situations","description":"How to handle disputes when no bilateral tax treaty exists and clarify when the Framework Convention or its Protocols supply the common legal basis, with proposals for voluntary, scoped mechanisms to enhance inclusiveness for developing countries."},{"key":"cooperative-compliance","label":"Cooperative Compliance Programs","description":"Designing taxpayer–administration engagement programs to prevent disputes, weighing resource demands and uptake against clear outcomes (e.g., conversion to APAs or risk ratings) and ensuring confidentiality and clarity for participants."},{"key":"dispute-definition-scope","label":"Cross-Border Dispute Definition","description":"Debate over whether to include a formal definition or rely on general characteristics of cross‑border tax disputes, ensuring a shared legal basis while preserving flexibility and broad access to prevention and resolution mechanisms."},{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"Use of coordinated audits to prevent and resolve disputes, highlighting benefits in fact‑finding and cooperation versus concerns about conflicts with domestic procedures, capacity constraints, emergencies, and the need for clear safeguards."},{"key":"advanced-pricing-agreements","label":"Advanced Pricing Agreements (APAs)","description":"The role of unilateral, bilateral and multilateral APAs in dispute prevention, including suitability as a core tool, rollback features, administrative complexity, transparency risks, and challenges for jurisdictions with limited APA capacity."},{"key":"un-support-capacity-building","label":"UN Support and Capacity Building","description":"Embedding commitments to technical assistance, training and digital infrastructure, and exploring UN roles such as neutral platforms, rosters, and IT systems to facilitate prevention and resolution while avoiding duplication and managing resources."},{"key":"transfer-pricing-standards-data","label":"Transfer Pricing Standards and Data","description":"Addressing disputes driven by divergent transfer pricing methods and profit attribution rules, and improving equitable access to relevant TP information and comparables to strengthen both prevention and resolution, especially for developing countries."}]}}