{"disclaimer":"Transcripts available through this tool are created by using automatic speech recognition and are not official records nor official documents of the United Nations. Official records and official documents are available on the Official Document System of the United Nations.","url":"https://transcripts.un.org/fr/asset/k1h/k1h6fefyhw?lang=en","llms":{"note":"Plain-text sibling of this page, compact for LLM context. For the full API guide (search, listing, URL grammar) see /llms.txt.","textUrl":"/fr/asset/k1h/k1h6fefyhw.txt","guide":"/llms.txt"},"video":{"id":"k1h/k1h6fefyhw","kaltura_id":"1_h6fefyhw","title":"(11th meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","clean_title":"(11th meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","url":"https://webtv.un.org/en/asset/k1h/k1h6fefyhw","date":"2026-08-10T00:00:00.000Z","scheduled_time":"2026-08-10T14:00:00.000Z","status":"finished","duration":"02:34:06","category":"General Assembly","body":"General Assembly","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1h/k1h6fefyhw"},"metadata":{"summary":"The Fifth Session will take place at the United Nations Headquarters in New York from 3 to 13 August 2026.","description":"The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\n\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","General Assembly","Subsidiary organs of the General Assembly","Intergovernmental Negotiating Committee on UN Framework Convention on International Tax Cooperation"],"geographic_subject":[],"subject_topical":["TAXATION","COOPERATION"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Programme","url":"https://financing.desa.un.org/sites/default/files/2026-07/CRP.31%20INC%20Tax_Fifth%20session_programme.pdf"},{"title":"Website","url":"https://financing.desa.un.org/inc/fifthsession"}]},"transcript":{"transcript_id":"scheduled-709bf6d0-83f1-492b-b317-9ba2f0286bcf","language":"en","timestamps_flagged":true,"timestamps_note":"UN Web TV re-edited this video after the transcript was created; timestamps may no longer match the current video.","original_duration_seconds":12799,"current_duration_seconds":9246,"data":[{"statement_number":1,"start":2145.83,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=2146","paragraphs":[{"sentences":[{"text":"Good morning, everyone.","start":2145.83,"end":2146.79,"topics":[],"words":[{"text":"Good","start":2145.83,"end":2145.99},{"text":"morning,","start":2145.99,"end":2146.35},{"text":"everyone.","start":2146.35,"end":2146.79}]},{"text":"Happy to see you again this week.","start":2148.39,"end":2150.87,"topics":[],"words":[{"text":"Happy","start":2148.39,"end":2148.71},{"text":"to","start":2148.71,"end":2148.79},{"text":"see","start":2148.79,"end":2148.95},{"text":"you","start":2148.95,"end":2149.07},{"text":"again","start":2149.07,"end":2149.51},{"text":"this","start":2150.27,"end":2150.47},{"text":"week.","start":2150.47,"end":2150.87}]},{"text":"I hope everyone enjoyed the weekend.","start":2151.11,"end":2152.79,"topics":[],"words":[{"text":"I","start":2151.11,"end":2151.19},{"text":"hope","start":2151.19,"end":2151.47},{"text":"everyone","start":2151.47,"end":2151.79},{"text":"enjoyed","start":2151.79,"end":2152.19},{"text":"the","start":2152.19,"end":2152.31},{"text":"weekend.","start":2152.31,"end":2152.79}]},{"text":"So last week we finished the discussion of work stream one, the convention, the tickets for the convention.","start":2154.87,"end":2163.43,"topics":[],"words":[{"text":"So","start":2154.87,"end":2155.35},{"text":"last","start":2155.59,"end":2155.91},{"text":"week","start":2155.91,"end":2156.23},{"text":"we","start":2156.23,"end":2156.63},{"text":"finished","start":2157.99,"end":2158.43},{"text":"the","start":2158.43,"end":2158.51},{"text":"discussion","start":2158.51,"end":2159.11},{"text":"of","start":2159.11,"end":2159.23},{"text":"work","start":2159.23,"end":2159.43},{"text":"stream","start":2159.43,"end":2159.79},{"text":"one,","start":2159.79,"end":2160.15},{"text":"the","start":2160.55,"end":2160.79},{"text":"convention,","start":2160.79,"end":2161.51},{"text":"the","start":2161.91,"end":2162.11},{"text":"tickets","start":2162.11,"end":2162.47},{"text":"for","start":2162.47,"end":2162.63},{"text":"the","start":2162.63,"end":2162.71},{"text":"convention.","start":2162.71,"end":2163.43}]},{"text":"Last week, actually, it was the first time to see the full tickets of the convention, but not the first time to see a ticket.","start":2165.11,"end":2171.03,"topics":[],"words":[{"text":"Last","start":2165.11,"end":2165.43},{"text":"week,","start":2165.43,"end":2165.75},{"text":"actually,","start":2165.75,"end":2166.03},{"text":"it","start":2166.03,"end":2166.15},{"text":"was","start":2166.15,"end":2166.47},{"text":"the","start":2166.47,"end":2166.55},{"text":"first","start":2166.55,"end":2166.83},{"text":"time","start":2166.83,"end":2167.03},{"text":"to","start":2167.03,"end":2167.15},{"text":"see","start":2167.15,"end":2167.27},{"text":"the","start":2167.27,"end":2167.43},{"text":"full","start":2167.43,"end":2167.75},{"text":"tickets","start":2167.75,"end":2167.99},{"text":"of","start":2167.99,"end":2168.11},{"text":"the","start":2168.11,"end":2168.19},{"text":"convention,","start":2168.19,"end":2168.63},{"text":"but","start":2168.63,"end":2168.79},{"text":"not","start":2168.79,"end":2169.03},{"text":"the","start":2169.03,"end":2169.19},{"text":"first","start":2169.19,"end":2169.47},{"text":"time","start":2169.47,"end":2169.75},{"text":"to","start":2169.75,"end":2169.83},{"text":"see","start":2169.83,"end":2170.15},{"text":"a","start":2170.47,"end":2170.51},{"text":"ticket.","start":2170.51,"end":2171.03}]},{"text":"for the convention.","start":2171.63,"end":2172.39,"topics":[],"words":[{"text":"for","start":2171.63,"end":2171.75},{"text":"the","start":2171.75,"end":2171.83},{"text":"convention.","start":2171.83,"end":2172.39}]},{"text":"So it was just, we get the complete version.","start":2172.63,"end":2175.59,"topics":[],"words":[{"text":"So","start":2172.63,"end":2172.87},{"text":"it","start":2172.87,"end":2173.03},{"text":"was","start":2173.03,"end":2173.35},{"text":"just,","start":2173.35,"end":2173.75},{"text":"we","start":2173.75,"end":2173.95},{"text":"get","start":2173.95,"end":2174.23},{"text":"the","start":2174.39,"end":2174.55},{"text":"complete","start":2174.55,"end":2175.03},{"text":"version.","start":2175.03,"end":2175.59}]},{"text":"But this time today for work stream two, actually it's the first time to see a text.","start":2177.75,"end":2182.39,"topics":[],"words":[{"text":"But","start":2177.75,"end":2177.95},{"text":"this","start":2177.95,"end":2178.23},{"text":"time","start":2178.23,"end":2178.55},{"text":"today","start":2178.71,"end":2179.19},{"text":"for","start":2179.19,"end":2179.35},{"text":"work","start":2179.35,"end":2179.55},{"text":"stream","start":2179.55,"end":2179.87},{"text":"two,","start":2179.87,"end":2180.23},{"text":"actually","start":2180.31,"end":2180.55},{"text":"it's","start":2180.55,"end":2180.79},{"text":"the","start":2180.79,"end":2180.87},{"text":"first","start":2180.87,"end":2181.19},{"text":"time","start":2181.19,"end":2181.43},{"text":"to","start":2181.43,"end":2181.59},{"text":"see","start":2181.59,"end":2181.75},{"text":"a","start":2181.75,"end":2181.79},{"text":"text.","start":2181.79,"end":2182.39}]},{"text":"We didn't see any versions of text.","start":2183.03,"end":2184.71,"topics":[],"words":[{"text":"We","start":2183.03,"end":2183.23},{"text":"didn't","start":2183.23,"end":2183.59},{"text":"see","start":2183.59,"end":2183.67},{"text":"any","start":2183.67,"end":2183.83},{"text":"versions","start":2183.83,"end":2184.23},{"text":"of","start":2184.23,"end":2184.31},{"text":"text.","start":2184.31,"end":2184.71}]},{"text":"I think what we reached in February, it was a solution's paper or solution options, I think it was named.","start":2184.71,"end":2193.95,"topics":[],"words":[{"text":"I","start":2184.71,"end":2184.87},{"text":"think","start":2184.87,"end":2185.35},{"text":"what","start":2185.55,"end":2185.99},{"text":"we","start":2185.99,"end":2186.31},{"text":"reached","start":2186.75,"end":2187.07},{"text":"in","start":2187.07,"end":2187.19},{"text":"February,","start":2187.19,"end":2187.59},{"text":"it","start":2187.59,"end":2187.75},{"text":"was","start":2187.75,"end":2188.31},{"text":"a","start":2189.03,"end":2189.07},{"text":"solution's","start":2189.07,"end":2189.99},{"text":"paper","start":2190.55,"end":2191.11},{"text":"or","start":2191.51,"end":2192.07},{"text":"solution","start":2192.15,"end":2192.55},{"text":"options,","start":2192.55,"end":2192.95},{"text":"I","start":2192.95,"end":2193.03},{"text":"think","start":2193.03,"end":2193.23},{"text":"it","start":2193.23,"end":2193.35},{"text":"was","start":2193.51,"end":2193.67},{"text":"named.","start":2193.67,"end":2193.95}]},{"text":"Okay, so in which we were trying to agree the approach, the concepts, try to reach a common ground in understanding the different meanings of different things.","start":2194.63,"end":2204.91,"topics":[],"words":[{"text":"Okay,","start":2194.63,"end":2194.95},{"text":"so","start":2195.27,"end":2195.67},{"text":"in","start":2195.75,"end":2195.99},{"text":"which","start":2195.99,"end":2196.19},{"text":"we","start":2196.19,"end":2196.27},{"text":"were","start":2196.27,"end":2196.39},{"text":"trying","start":2196.39,"end":2196.71},{"text":"to","start":2196.71,"end":2196.83},{"text":"agree","start":2196.83,"end":2197.19},{"text":"the","start":2197.19,"end":2197.31},{"text":"approach,","start":2197.31,"end":2197.75},{"text":"the","start":2197.75,"end":2197.83},{"text":"concepts,","start":2197.83,"end":2198.63},{"text":"try","start":2199.39,"end":2199.63},{"text":"to","start":2199.63,"end":2199.75},{"text":"reach","start":2199.75,"end":2199.99},{"text":"a","start":2199.99,"end":2200.03},{"text":"common","start":2200.03,"end":2200.43},{"text":"ground","start":2200.43,"end":2201.23},{"text":"in","start":2201.39,"end":2201.63},{"text":"understanding","start":2201.63,"end":2202.59},{"text":"the","start":2202.75,"end":2202.91},{"text":"different","start":2202.91,"end":2203.23},{"text":"meanings","start":2203.23,"end":2203.67},{"text":"of","start":2203.67,"end":2203.75},{"text":"different","start":2203.75,"end":2204.47},{"text":"things.","start":2204.47,"end":2204.91}]},{"text":"So this was the main purpose of the last phase, which concluded by the options paper.","start":2206.19,"end":2213.71,"topics":[],"words":[{"text":"So","start":2206.19,"end":2206.67},{"text":"this","start":2206.67,"end":2206.91},{"text":"was","start":2206.91,"end":2207.23},{"text":"the","start":2207.23,"end":2207.39},{"text":"main","start":2207.39,"end":2207.55},{"text":"purpose","start":2207.55,"end":2207.95},{"text":"of","start":2207.95,"end":2208.11},{"text":"the","start":2208.11,"end":2208.27},{"text":"last","start":2208.27,"end":2208.83},{"text":"phase,","start":2208.83,"end":2209.39},{"text":"which","start":2209.95,"end":2210.27},{"text":"concluded","start":2210.51,"end":2211.15},{"text":"by","start":2211.15,"end":2211.47},{"text":"the","start":2211.55,"end":2211.67},{"text":"options","start":2212.99,"end":2213.39},{"text":"paper.","start":2213.39,"end":2213.71}]},{"text":"And now we are moving to the text.","start":2214.27,"end":2217.27,"topics":[],"words":[{"text":"And","start":2214.27,"end":2214.55},{"text":"now","start":2214.55,"end":2214.75},{"text":"we","start":2214.75,"end":2214.91},{"text":"are","start":2214.91,"end":2214.99},{"text":"moving","start":2214.99,"end":2215.55},{"text":"to","start":2215.79,"end":2216.03},{"text":"the","start":2216.59,"end":2216.91},{"text":"text.","start":2216.91,"end":2217.27}]},{"text":"Actually, this text has been formed based on this solution options and the discussions that took place within the workstream in the intersessional session and even based on all the discussions that we used to do since we started this committee.","start":2217.27,"end":2236.31,"topics":[],"words":[{"text":"Actually,","start":2217.27,"end":2217.55},{"text":"this","start":2217.55,"end":2217.71},{"text":"text","start":2217.71,"end":2218.07},{"text":"has","start":2218.07,"end":2218.19},{"text":"been","start":2218.19,"end":2218.39},{"text":"formed","start":2218.39,"end":2218.83},{"text":"based","start":2218.83,"end":2219.23},{"text":"on","start":2219.23,"end":2219.87},{"text":"this","start":2219.87,"end":2220.43},{"text":"solution","start":2221.07,"end":2221.87},{"text":"options","start":2221.87,"end":2222.51},{"text":"and","start":2222.51,"end":2223.07},{"text":"the","start":2225.71,"end":2225.95},{"text":"discussions","start":2225.95,"end":2226.51},{"text":"that","start":2226.51,"end":2226.63},{"text":"took","start":2226.63,"end":2226.75},{"text":"place","start":2226.75,"end":2227.31},{"text":"within","start":2227.83,"end":2228.03},{"text":"the","start":2228.03,"end":2228.11},{"text":"workstream","start":2228.11,"end":2228.63},{"text":"in","start":2228.63,"end":2228.71},{"text":"the","start":2228.71,"end":2228.83},{"text":"intersessional","start":2228.83,"end":2229.99},{"text":"session","start":2229.99,"end":2230.71},{"text":"and","start":2231.35,"end":2232.15},{"text":"even","start":2232.15,"end":2232.79},{"text":"based","start":2232.79,"end":2233.11},{"text":"on","start":2233.11,"end":2233.27},{"text":"all","start":2233.27,"end":2233.51},{"text":"the","start":2233.51,"end":2233.59},{"text":"discussions","start":2233.59,"end":2233.99},{"text":"that","start":2233.99,"end":2234.11},{"text":"we","start":2234.11,"end":2234.23},{"text":"used","start":2234.23,"end":2234.43},{"text":"to","start":2234.43,"end":2234.51},{"text":"do","start":2234.55,"end":2234.95},{"text":"since","start":2234.95,"end":2235.27},{"text":"we","start":2235.27,"end":2235.39},{"text":"started","start":2235.39,"end":2235.71},{"text":"this","start":2235.71,"end":2235.83},{"text":"committee.","start":2235.83,"end":2236.31}]},{"text":"So today we are seeing a version of the text of the protocol.","start":2236.95,"end":2242.15,"topics":[],"words":[{"text":"So","start":2236.95,"end":2237.51},{"text":"today","start":2237.51,"end":2237.75},{"text":"we","start":2237.75,"end":2237.83},{"text":"are","start":2237.83,"end":2238.07},{"text":"seeing","start":2238.07,"end":2238.47},{"text":"a","start":2239.51,"end":2239.55},{"text":"version","start":2239.55,"end":2239.91},{"text":"of","start":2239.91,"end":2240.15},{"text":"the","start":2240.79,"end":2240.95},{"text":"text","start":2240.95,"end":2241.27},{"text":"of","start":2241.27,"end":2241.39},{"text":"the","start":2241.39,"end":2241.51},{"text":"protocol.","start":2241.51,"end":2242.15}]},{"text":"So we can say this is the first reading for it.","start":2245.67,"end":2248.63,"topics":[],"words":[{"text":"So","start":2245.67,"end":2246.07},{"text":"we","start":2246.39,"end":2246.59},{"text":"can","start":2246.59,"end":2246.75},{"text":"say","start":2246.75,"end":2246.95},{"text":"this","start":2246.95,"end":2247.19},{"text":"is","start":2247.19,"end":2247.31},{"text":"the","start":2247.31,"end":2247.43},{"text":"first","start":2247.43,"end":2247.83},{"text":"reading","start":2247.83,"end":2248.15},{"text":"for","start":2248.15,"end":2248.39},{"text":"it.","start":2248.39,"end":2248.63}]},{"text":"So I think it will be very useful if everyone carefully can listen to the other because we need to start to, of course, we expect that normally to be big diversions and different points of views.","start":2249.03,"end":2262.23,"topics":[],"words":[{"text":"So","start":2249.03,"end":2249.51},{"text":"I","start":2249.59,"end":2249.83},{"text":"think","start":2249.83,"end":2250.15},{"text":"it","start":2250.15,"end":2250.27},{"text":"will","start":2250.27,"end":2250.39},{"text":"be","start":2250.39,"end":2250.51},{"text":"very","start":2250.51,"end":2250.75},{"text":"useful","start":2250.75,"end":2251.11},{"text":"if","start":2251.11,"end":2251.27},{"text":"everyone","start":2251.27,"end":2251.83},{"text":"carefully","start":2251.91,"end":2252.39},{"text":"can","start":2252.39,"end":2252.55},{"text":"listen","start":2252.55,"end":2252.83},{"text":"to","start":2252.83,"end":2252.95},{"text":"the","start":2252.95,"end":2253.23},{"text":"other","start":2253.23,"end":2253.51},{"text":"because","start":2253.51,"end":2253.83},{"text":"we","start":2253.83,"end":2254.15},{"text":"need","start":2254.15,"end":2254.35},{"text":"to","start":2254.35,"end":2254.47},{"text":"start","start":2254.47,"end":2254.87},{"text":"to,","start":2255.43,"end":2255.67},{"text":"of","start":2255.79,"end":2255.87},{"text":"course,","start":2255.87,"end":2256.31},{"text":"we","start":2256.55,"end":2256.71},{"text":"expect","start":2256.71,"end":2257.15},{"text":"that","start":2257.19,"end":2257.35},{"text":"normally","start":2258.23,"end":2258.55},{"text":"to","start":2258.55,"end":2258.71},{"text":"be","start":2258.71,"end":2258.87},{"text":"big","start":2258.95,"end":2259.19},{"text":"diversions","start":2259.19,"end":2259.99},{"text":"and","start":2260.71,"end":2260.91},{"text":"different","start":2260.91,"end":2261.23},{"text":"points","start":2261.23,"end":2261.51},{"text":"of","start":2261.51,"end":2261.67},{"text":"views.","start":2261.67,"end":2262.23}]},{"text":"So this is expected and normal and we welcome this because this is what will enable us to go to the next stage and get more refined and better text for the next sessions.","start":2262.55,"end":2279.51,"topics":[],"words":[{"text":"So","start":2262.55,"end":2263.35},{"text":"this","start":2263.83,"end":2264.07},{"text":"is","start":2264.07,"end":2264.23},{"text":"expected","start":2264.23,"end":2265.11},{"text":"and","start":2265.27,"end":2265.83},{"text":"normal","start":2265.91,"end":2266.55},{"text":"and","start":2267.35,"end":2267.67},{"text":"we","start":2267.67,"end":2267.83},{"text":"welcome","start":2267.83,"end":2268.23},{"text":"this","start":2268.23,"end":2268.55},{"text":"because","start":2269.11,"end":2269.51},{"text":"this","start":2269.51,"end":2269.63},{"text":"is","start":2269.63,"end":2269.83},{"text":"what","start":2269.91,"end":2270.23},{"text":"will","start":2270.23,"end":2270.39},{"text":"enable","start":2270.39,"end":2270.87},{"text":"us","start":2270.91,"end":2271.11},{"text":"to","start":2271.11,"end":2271.23},{"text":"go","start":2271.23,"end":2271.43},{"text":"to","start":2271.43,"end":2271.59},{"text":"the","start":2271.59,"end":2271.67},{"text":"next","start":2271.67,"end":2271.95},{"text":"stage","start":2271.95,"end":2272.47},{"text":"and","start":2273.59,"end":2274.07},{"text":"get","start":2274.07,"end":2274.47},{"text":"more","start":2274.79,"end":2275.43},{"text":"refined","start":2275.75,"end":2276.55},{"text":"and","start":2276.55,"end":2277.03},{"text":"better","start":2277.27,"end":2277.59},{"text":"text","start":2277.59,"end":2278.07},{"text":"for","start":2278.07,"end":2278.47},{"text":"the","start":2278.47,"end":2278.55},{"text":"next","start":2278.55,"end":2278.99},{"text":"sessions.","start":2278.99,"end":2279.51}]},{"text":"So I'm not going to take too much time.","start":2279.91,"end":2281.75,"topics":[],"words":[{"text":"So","start":2279.91,"end":2280.07},{"text":"I'm","start":2280.07,"end":2280.27},{"text":"not","start":2280.27,"end":2280.47},{"text":"going","start":2280.47,"end":2280.63},{"text":"to","start":2280.63,"end":2280.71},{"text":"take","start":2280.71,"end":2280.95},{"text":"too","start":2280.95,"end":2281.15},{"text":"much","start":2281.15,"end":2281.43},{"text":"time.","start":2281.43,"end":2281.75}]},{"text":"I think it's better to jump to the tickets and start the discussion.","start":2281.99,"end":2284.79,"topics":[],"words":[{"text":"I","start":2281.99,"end":2282.15},{"text":"think","start":2282.15,"end":2282.31},{"text":"it's","start":2282.31,"end":2282.63},{"text":"better","start":2282.63,"end":2282.87},{"text":"to","start":2282.87,"end":2282.95},{"text":"jump","start":2282.95,"end":2283.23},{"text":"to","start":2283.23,"end":2283.35},{"text":"the","start":2283.35,"end":2283.43},{"text":"tickets","start":2283.43,"end":2283.79},{"text":"and","start":2283.79,"end":2283.91},{"text":"start","start":2283.91,"end":2284.15},{"text":"the","start":2284.15,"end":2284.23},{"text":"discussion.","start":2284.23,"end":2284.79}]},{"text":"And in doing this, I would like to thank our colleague, Lisa, a lot for all her work and this hard work across the period of the intercessional.","start":2285.03,"end":2294.95,"topics":[],"words":[{"text":"And","start":2285.03,"end":2285.27},{"text":"in","start":2285.27,"end":2285.35},{"text":"doing","start":2285.35,"end":2285.63},{"text":"this,","start":2285.63,"end":2286.07},{"text":"I","start":2286.15,"end":2286.27},{"text":"would","start":2286.27,"end":2286.39},{"text":"like","start":2286.39,"end":2286.59},{"text":"to","start":2286.59,"end":2286.67},{"text":"thank","start":2286.67,"end":2287.11},{"text":"our","start":2287.35,"end":2287.51},{"text":"colleague,","start":2287.51,"end":2287.87},{"text":"Lisa,","start":2288.47,"end":2288.67},{"text":"a","start":2288.67,"end":2288.71},{"text":"lot","start":2288.71,"end":2288.95},{"text":"for","start":2288.95,"end":2289.31},{"text":"all","start":2289.31,"end":2289.59},{"text":"her","start":2289.59,"end":2289.75},{"text":"work","start":2289.75,"end":2290.15},{"text":"and","start":2290.47,"end":2290.83},{"text":"this","start":2290.83,"end":2291.11},{"text":"hard","start":2291.11,"end":2291.43},{"text":"work","start":2291.43,"end":2291.75},{"text":"across","start":2292.03,"end":2292.47},{"text":"the","start":2293.67,"end":2293.79},{"text":"period","start":2293.79,"end":2294.03},{"text":"of","start":2294.03,"end":2294.11},{"text":"the","start":2294.11,"end":2294.19},{"text":"intercessional.","start":2294.19,"end":2294.95}]},{"text":"I saw this myself, actually.","start":2294.95,"end":2297.35,"topics":[],"words":[{"text":"I","start":2294.95,"end":2295.11},{"text":"saw","start":2295.11,"end":2295.51},{"text":"this","start":2295.59,"end":2295.83},{"text":"myself,","start":2295.83,"end":2296.47},{"text":"actually.","start":2296.79,"end":2297.35}]},{"text":"Also, we would like to thank Patricia and all the team of secretariat who contributed to this work for their hard working through the intercessional period.","start":2297.43,"end":2307.39,"topics":[],"words":[{"text":"Also,","start":2297.43,"end":2297.59},{"text":"we","start":2298.07,"end":2298.27},{"text":"would","start":2298.47,"end":2298.67},{"text":"like","start":2298.71,"end":2299.43},{"text":"to","start":2299.43,"end":2299.51},{"text":"thank","start":2299.51,"end":2299.75},{"text":"Patricia","start":2299.75,"end":2300.27},{"text":"and","start":2300.27,"end":2300.55},{"text":"all","start":2300.55,"end":2300.79},{"text":"the","start":2300.79,"end":2300.87},{"text":"team","start":2300.87,"end":2301.07},{"text":"of","start":2301.07,"end":2301.19},{"text":"secretariat","start":2301.19,"end":2301.83},{"text":"who","start":2301.83,"end":2301.99},{"text":"contributed","start":2301.99,"end":2302.55},{"text":"to","start":2302.55,"end":2302.63},{"text":"this","start":2302.63,"end":2302.87},{"text":"work","start":2302.87,"end":2303.19},{"text":"for","start":2303.83,"end":2304.95},{"text":"their","start":2304.95,"end":2305.11},{"text":"hard","start":2305.11,"end":2305.35},{"text":"working","start":2305.35,"end":2305.83},{"text":"through","start":2305.91,"end":2306.15},{"text":"the","start":2306.15,"end":2306.23},{"text":"intercessional","start":2306.23,"end":2306.95},{"text":"period.","start":2307.03,"end":2307.39}]},{"text":"And here I would like to hand over to Lisa to start the discussion for workstream two.","start":2307.91,"end":2314.71,"topics":[],"words":[{"text":"And","start":2307.91,"end":2308.31},{"text":"here","start":2308.31,"end":2308.71},{"text":"I","start":2308.87,"end":2309.03},{"text":"would","start":2309.03,"end":2309.23},{"text":"like","start":2309.23,"end":2309.43},{"text":"to","start":2309.43,"end":2309.55},{"text":"hand","start":2309.55,"end":2309.83},{"text":"over","start":2309.83,"end":2310.31},{"text":"to","start":2311.11,"end":2311.23},{"text":"Lisa","start":2311.23,"end":2311.67},{"text":"to","start":2312.23,"end":2312.39},{"text":"start","start":2312.39,"end":2312.71},{"text":"the","start":2312.71,"end":2312.79},{"text":"discussion","start":2312.79,"end":2313.43},{"text":"for","start":2313.43,"end":2313.63},{"text":"workstream","start":2313.63,"end":2314.31},{"text":"two.","start":2314.43,"end":2314.71}]},{"text":"Thank you.","start":2315.15,"end":2315.43,"topics":[],"words":[{"text":"Thank","start":2315.15,"end":2315.35},{"text":"you.","start":2315.35,"end":2315.43}]},{"text":"Lisa, over to you.","start":2315.67,"end":2316.23,"topics":[],"words":[{"text":"Lisa,","start":2315.67,"end":2315.91},{"text":"over","start":2315.91,"end":2316.07},{"text":"to","start":2316.07,"end":2316.15},{"text":"you.","start":2316.15,"end":2316.23}]}]}],"speaker":{"name":"Rami","affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":2,"start":2316.63,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=2317","paragraphs":[{"sentences":[{"text":"Thank you very much, Rami, chair.","start":2316.63,"end":2318.95,"topics":[],"words":[{"text":"Thank","start":2316.63,"end":2316.87},{"text":"you","start":2316.87,"end":2316.95},{"text":"very","start":2316.95,"end":2317.27},{"text":"much,","start":2317.27,"end":2317.75},{"text":"Rami,","start":2317.99,"end":2318.55},{"text":"chair.","start":2318.55,"end":2318.95}]},{"text":"And good morning to everyone.","start":2319.03,"end":2320.95,"topics":[],"words":[{"text":"And","start":2319.03,"end":2319.43},{"text":"good","start":2319.59,"end":2319.79},{"text":"morning","start":2319.79,"end":2320.15},{"text":"to","start":2320.15,"end":2320.31},{"text":"everyone.","start":2320.31,"end":2320.95}]},{"text":"If we can have the first presentation up, Katie, that would be great.","start":2321.43,"end":2325.35,"topics":[],"words":[{"text":"If","start":2321.43,"end":2321.63},{"text":"we","start":2321.63,"end":2321.71},{"text":"can","start":2321.71,"end":2321.83},{"text":"have","start":2321.83,"end":2322.23},{"text":"the","start":2322.47,"end":2322.63},{"text":"first","start":2322.63,"end":2322.87},{"text":"presentation","start":2322.87,"end":2323.59},{"text":"up,","start":2323.59,"end":2323.91},{"text":"Katie,","start":2324.07,"end":2324.47},{"text":"that","start":2324.47,"end":2324.63},{"text":"would","start":2324.63,"end":2324.75},{"text":"be","start":2324.75,"end":2324.87},{"text":"great.","start":2324.87,"end":2325.35}]},{"text":"It's a pleasure to be here.","start":2329.39,"end":2330.95,"topics":[],"words":[{"text":"It's","start":2329.39,"end":2329.59},{"text":"a","start":2329.67,"end":2329.71},{"text":"pleasure","start":2329.71,"end":2330.19},{"text":"to","start":2330.19,"end":2330.31},{"text":"be","start":2330.31,"end":2330.47},{"text":"here.","start":2330.47,"end":2330.95}]},{"text":"Perhaps a little bit of caution.","start":2331.51,"end":2333.59,"topics":[],"words":[{"text":"Perhaps","start":2331.51,"end":2332.07},{"text":"a","start":2332.07,"end":2332.11},{"text":"little","start":2332.11,"end":2332.55},{"text":"bit","start":2332.63,"end":2332.87},{"text":"of","start":2332.87,"end":2333.03},{"text":"caution.","start":2333.03,"end":2333.59}]},{"text":"We only have two days to look at this protocol text, protocol one's text.","start":2333.59,"end":2338.95,"topics":[],"words":[{"text":"We","start":2333.59,"end":2333.75},{"text":"only","start":2333.75,"end":2333.95},{"text":"have","start":2333.95,"end":2334.23},{"text":"two","start":2334.23,"end":2334.55},{"text":"days","start":2334.55,"end":2335.19},{"text":"to","start":2335.19,"end":2335.35},{"text":"look","start":2335.35,"end":2335.63},{"text":"at","start":2335.63,"end":2335.71},{"text":"this","start":2335.71,"end":2336.07},{"text":"protocol","start":2336.31,"end":2337.03},{"text":"text,","start":2337.03,"end":2337.51},{"text":"protocol","start":2337.51,"end":2338.07},{"text":"one's","start":2338.07,"end":2338.47},{"text":"text.","start":2338.47,"end":2338.95}]},{"text":"So we need to be very, shall I say economical, concise and precise on input in order to be as useful as possible.","start":2339.43,"end":2351.59,"topics":[],"words":[{"text":"So","start":2339.43,"end":2340.15},{"text":"we","start":2340.47,"end":2340.71},{"text":"need","start":2340.71,"end":2340.95},{"text":"to","start":2340.95,"end":2341.07},{"text":"be","start":2341.07,"end":2341.43},{"text":"very,","start":2341.43,"end":2342.07},{"text":"shall","start":2343.11,"end":2343.35},{"text":"I","start":2343.43,"end":2343.47},{"text":"say","start":2343.47,"end":2343.67},{"text":"economical,","start":2343.67,"end":2344.55},{"text":"concise","start":2345.43,"end":2346.31},{"text":"and","start":2346.31,"end":2346.63},{"text":"precise","start":2346.63,"end":2347.51},{"text":"on","start":2347.67,"end":2348.07},{"text":"input","start":2348.07,"end":2348.79},{"text":"in","start":2348.79,"end":2348.95},{"text":"order","start":2348.95,"end":2349.23},{"text":"to","start":2349.23,"end":2349.35},{"text":"be","start":2349.35,"end":2349.51},{"text":"as","start":2349.51,"end":2349.67},{"text":"useful","start":2349.67,"end":2350.31},{"text":"as","start":2350.71,"end":2350.95},{"text":"possible.","start":2350.95,"end":2351.59}]},{"text":"So slide one, please.","start":2352.55,"end":2356.83,"topics":[],"words":[{"text":"So","start":2352.55,"end":2353.03},{"text":"slide","start":2355.75,"end":2356.23},{"text":"one,","start":2356.23,"end":2356.55},{"text":"please.","start":2356.55,"end":2356.83}]},{"text":"So first of all, perhaps the goal, a little bit repetitive, because the goal hasn't changed, surprise, surprise.","start":2357.31,"end":2364.59,"topics":[],"words":[{"text":"So","start":2357.31,"end":2357.71},{"text":"first","start":2357.71,"end":2358.11},{"text":"of","start":2358.15,"end":2358.27},{"text":"all,","start":2358.27,"end":2358.43},{"text":"perhaps","start":2358.43,"end":2358.99},{"text":"the","start":2359.23,"end":2359.43},{"text":"goal,","start":2359.43,"end":2359.95},{"text":"a","start":2360.51,"end":2360.55},{"text":"little","start":2360.55,"end":2360.83},{"text":"bit","start":2360.83,"end":2361.07},{"text":"repetitive,","start":2361.07,"end":2361.75},{"text":"because","start":2361.75,"end":2362.11},{"text":"the","start":2362.11,"end":2362.19},{"text":"goal","start":2362.19,"end":2362.51},{"text":"hasn't","start":2362.51,"end":2363.11},{"text":"changed,","start":2363.11,"end":2363.55},{"text":"surprise,","start":2363.55,"end":2364.07},{"text":"surprise.","start":2364.07,"end":2364.59}]},{"text":"The goal is the same as we started off with, thank God.","start":2365.15,"end":2367.95,"topics":[],"words":[{"text":"The","start":2365.15,"end":2365.27},{"text":"goal","start":2365.27,"end":2365.63},{"text":"is","start":2365.63,"end":2365.71},{"text":"the","start":2365.71,"end":2365.83},{"text":"same","start":2365.83,"end":2366.15},{"text":"as","start":2366.15,"end":2366.27},{"text":"we","start":2366.27,"end":2366.43},{"text":"started","start":2366.43,"end":2366.91},{"text":"off","start":2366.91,"end":2367.07},{"text":"with,","start":2367.07,"end":2367.31},{"text":"thank","start":2367.31,"end":2367.59},{"text":"God.","start":2367.59,"end":2367.95}]},{"text":"This is the goal to deal with services that are remotely now performed.","start":2368.99,"end":2376.35,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"This","start":2368.99,"end":2369.31},{"text":"is","start":2369.39,"end":2369.63},{"text":"the","start":2369.63,"end":2369.79},{"text":"goal","start":2369.79,"end":2370.19},{"text":"to","start":2370.19,"end":2370.51},{"text":"deal","start":2370.67,"end":2371.15},{"text":"with","start":2371.15,"end":2371.31},{"text":"services","start":2371.31,"end":2372.03},{"text":"that","start":2372.03,"end":2372.35},{"text":"are","start":2372.35,"end":2372.71},{"text":"remotely","start":2372.71,"end":2373.47},{"text":"now","start":2373.47,"end":2373.95},{"text":"performed.","start":2375.63,"end":2376.35}]},{"text":"The traditional focuses on physical performed services has changed.","start":2376.83,"end":2384.43,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"The","start":2376.83,"end":2377.03},{"text":"traditional","start":2377.03,"end":2377.63},{"text":"focuses","start":2377.63,"end":2378.35},{"text":"on","start":2378.35,"end":2378.83},{"text":"physical","start":2380.19,"end":2380.67},{"text":"performed","start":2380.67,"end":2381.23},{"text":"services","start":2382.59,"end":2383.31},{"text":"has","start":2383.31,"end":2383.63},{"text":"changed.","start":2383.63,"end":2384.43}]},{"text":"And therefore, that's the first point on the goal of why we are here.","start":2384.87,"end":2389.99,"topics":[],"words":[{"text":"And","start":2384.87,"end":2385.07},{"text":"therefore,","start":2385.07,"end":2385.67},{"text":"that's","start":2385.75,"end":2386.23},{"text":"the","start":2386.55,"end":2386.71},{"text":"first","start":2386.71,"end":2387.27},{"text":"point","start":2387.43,"end":2387.83},{"text":"on","start":2387.83,"end":2387.99},{"text":"the","start":2387.99,"end":2388.11},{"text":"goal","start":2388.11,"end":2388.47},{"text":"of","start":2388.47,"end":2388.55},{"text":"why","start":2388.55,"end":2388.95},{"text":"we","start":2388.95,"end":2389.15},{"text":"are","start":2389.15,"end":2389.35},{"text":"here.","start":2389.35,"end":2389.99}]},{"text":"And perhaps just to add to that then, that I know that there are several of you in this room that considers that the physical presence is the best solution.","start":2390.55,"end":2401.59,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"And","start":2390.55,"end":2390.79},{"text":"perhaps","start":2390.79,"end":2391.11},{"text":"just","start":2391.11,"end":2391.31},{"text":"to","start":2391.31,"end":2391.43},{"text":"add","start":2391.43,"end":2391.67},{"text":"to","start":2391.67,"end":2391.83},{"text":"that","start":2391.83,"end":2392.15},{"text":"then,","start":2392.15,"end":2392.47},{"text":"that","start":2392.47,"end":2392.79},{"text":"I","start":2393.91,"end":2394.07},{"text":"know","start":2394.07,"end":2394.47},{"text":"that","start":2394.47,"end":2394.71},{"text":"there","start":2394.71,"end":2394.95},{"text":"are","start":2394.95,"end":2395.03},{"text":"several","start":2395.03,"end":2395.71},{"text":"of","start":2395.71,"end":2395.83},{"text":"you","start":2395.83,"end":2396.07},{"text":"in","start":2396.07,"end":2396.23},{"text":"this","start":2396.23,"end":2396.47},{"text":"room","start":2396.47,"end":2396.87},{"text":"that","start":2396.87,"end":2397.19},{"text":"considers","start":2397.35,"end":2398.07},{"text":"that","start":2398.07,"end":2398.39},{"text":"the","start":2398.39,"end":2398.47},{"text":"physical","start":2398.47,"end":2398.95},{"text":"presence","start":2398.95,"end":2399.59},{"text":"is","start":2399.67,"end":2400.15},{"text":"the","start":2400.39,"end":2400.55},{"text":"best","start":2400.55,"end":2400.91},{"text":"solution.","start":2400.91,"end":2401.59}]},{"text":"But remember, we are here to solve the problems because it's not the best solution for everything, or it doesn't work for lots of services cross-border.","start":2402.23,"end":2411.59,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"But","start":2402.23,"end":2402.47},{"text":"remember,","start":2402.47,"end":2403.27},{"text":"we","start":2403.27,"end":2403.51},{"text":"are","start":2403.51,"end":2403.75},{"text":"here","start":2403.75,"end":2404.39},{"text":"to","start":2404.39,"end":2404.55},{"text":"solve","start":2404.55,"end":2405.07},{"text":"the","start":2405.07,"end":2405.19},{"text":"problems","start":2405.19,"end":2405.91},{"text":"because","start":2405.91,"end":2406.55},{"text":"it's","start":2406.55,"end":2406.87},{"text":"not","start":2406.87,"end":2407.19},{"text":"the","start":2407.27,"end":2407.39},{"text":"best","start":2407.39,"end":2407.67},{"text":"solution","start":2407.67,"end":2408.23},{"text":"for","start":2408.23,"end":2408.39},{"text":"everything,","start":2408.39,"end":2408.83},{"text":"or","start":2408.83,"end":2408.91},{"text":"it","start":2408.91,"end":2408.99},{"text":"doesn't","start":2408.99,"end":2409.31},{"text":"work","start":2409.31,"end":2409.59},{"text":"for","start":2409.59,"end":2409.91},{"text":"lots","start":2409.91,"end":2410.19},{"text":"of","start":2410.19,"end":2410.27},{"text":"services","start":2410.27,"end":2410.87},{"text":"cross-border.","start":2410.87,"end":2411.59}]},{"text":"The other goals, it will add new nexus rules and they should be flexible to deal with future because the business model might change.","start":2414.67,"end":2426.43,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"The","start":2414.67,"end":2414.71},{"text":"other","start":2415.47,"end":2415.71},{"text":"goals,","start":2415.71,"end":2416.19},{"text":"it","start":2416.75,"end":2416.95},{"text":"will","start":2416.95,"end":2417.15},{"text":"add","start":2417.15,"end":2417.47},{"text":"new","start":2417.47,"end":2417.79},{"text":"nexus","start":2417.87,"end":2418.35},{"text":"rules","start":2418.35,"end":2418.99},{"text":"and","start":2418.99,"end":2419.39},{"text":"they","start":2419.63,"end":2419.79},{"text":"should","start":2419.79,"end":2420.11},{"text":"be","start":2420.11,"end":2420.27},{"text":"flexible","start":2420.27,"end":2421.39},{"text":"to","start":2421.39,"end":2421.55},{"text":"deal","start":2421.55,"end":2421.87},{"text":"with","start":2421.87,"end":2422.11},{"text":"future","start":2422.11,"end":2422.83},{"text":"because","start":2424.03,"end":2424.39},{"text":"the","start":2424.39,"end":2424.51},{"text":"business","start":2424.51,"end":2425.07},{"text":"model","start":2425.07,"end":2425.47},{"text":"might","start":2425.47,"end":2425.75},{"text":"change.","start":2425.75,"end":2426.43}]},{"text":"We also have found, some of our members have found that although a lot of new tax treaties are including provisions on services in their treaties, at source.","start":2427.79,"end":2441.87,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"We","start":2427.79,"end":2427.95},{"text":"also","start":2427.95,"end":2428.51},{"text":"have","start":2428.51,"end":2428.75},{"text":"found,","start":2428.75,"end":2429.23},{"text":"some","start":2429.55,"end":2429.95},{"text":"of","start":2429.95,"end":2430.03},{"text":"our","start":2430.03,"end":2430.11},{"text":"members","start":2430.11,"end":2430.55},{"text":"have","start":2430.55,"end":2430.67},{"text":"found","start":2430.67,"end":2431.11},{"text":"that","start":2431.11,"end":2431.55},{"text":"although","start":2432.67,"end":2433.31},{"text":"a","start":2433.47,"end":2433.51},{"text":"lot","start":2433.51,"end":2433.71},{"text":"of","start":2433.75,"end":2433.87},{"text":"new","start":2433.87,"end":2434.27},{"text":"tax","start":2434.27,"end":2434.67},{"text":"treaties","start":2434.67,"end":2435.39},{"text":"are","start":2435.39,"end":2435.87},{"text":"including","start":2435.87,"end":2436.59},{"text":"provisions","start":2436.75,"end":2437.39},{"text":"on","start":2437.39,"end":2437.47},{"text":"services","start":2437.47,"end":2438.35},{"text":"in","start":2438.75,"end":2439.07},{"text":"their","start":2439.07,"end":2439.31},{"text":"treaties,","start":2439.31,"end":2439.95},{"text":"at","start":2440.99,"end":2441.23},{"text":"source.","start":2441.23,"end":2441.87}]},{"text":"A lot of old treaties do not consider taxation at source for different reasons, and there is very difficulty for some of our members to deal with those issues, and that's also one of the goals that we have in order to be helpful in those cases.","start":2442.19,"end":2459.07,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"A","start":2442.19,"end":2442.27},{"text":"lot","start":2442.59,"end":2442.91},{"text":"of","start":2442.95,"end":2443.07},{"text":"old","start":2443.07,"end":2443.55},{"text":"treaties","start":2443.55,"end":2444.35},{"text":"do","start":2444.35,"end":2444.51},{"text":"not","start":2444.51,"end":2444.99},{"text":"consider","start":2445.31,"end":2446.11},{"text":"taxation","start":2446.11,"end":2446.87},{"text":"at","start":2446.87,"end":2446.99},{"text":"source","start":2446.99,"end":2447.55},{"text":"for","start":2447.95,"end":2448.11},{"text":"different","start":2448.11,"end":2448.43},{"text":"reasons,","start":2448.43,"end":2449.07},{"text":"and","start":2449.07,"end":2449.23},{"text":"there","start":2449.23,"end":2449.35},{"text":"is","start":2449.35,"end":2449.47},{"text":"very","start":2449.47,"end":2449.79},{"text":"difficulty","start":2449.79,"end":2450.43},{"text":"for","start":2450.43,"end":2450.67},{"text":"some","start":2450.67,"end":2450.99},{"text":"of","start":2450.99,"end":2451.23},{"text":"our","start":2451.23,"end":2451.31},{"text":"members","start":2451.31,"end":2451.79},{"text":"to","start":2451.79,"end":2452.03},{"text":"deal","start":2452.11,"end":2452.51},{"text":"with","start":2452.51,"end":2452.71},{"text":"those","start":2452.71,"end":2452.91},{"text":"issues,","start":2452.91,"end":2453.39},{"text":"and","start":2453.39,"end":2453.59},{"text":"that's","start":2453.59,"end":2453.87},{"text":"also","start":2453.87,"end":2454.27},{"text":"one","start":2454.27,"end":2454.51},{"text":"of","start":2454.51,"end":2454.59},{"text":"the","start":2454.59,"end":2454.71},{"text":"goals","start":2454.71,"end":2455.11},{"text":"that","start":2455.11,"end":2455.23},{"text":"we","start":2455.23,"end":2455.39},{"text":"have","start":2455.39,"end":2455.79},{"text":"in","start":2456.03,"end":2456.35},{"text":"order","start":2456.35,"end":2456.59},{"text":"to","start":2456.59,"end":2456.91},{"text":"be","start":2457.07,"end":2457.23},{"text":"helpful","start":2457.23,"end":2457.87},{"text":"in","start":2457.87,"end":2458.03},{"text":"those","start":2458.03,"end":2458.35},{"text":"cases.","start":2458.35,"end":2459.07}]},{"text":"Also, we are including the discussion on ADS, automated digital services, but it should be remembered that, in fact, in the whole scope of what we're doing, they are actually quite a small proportion.","start":2459.99,"end":2476.75,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"Also,","start":2459.99,"end":2460.39},{"text":"we","start":2460.39,"end":2460.63},{"text":"are","start":2460.63,"end":2461.03},{"text":"including","start":2461.11,"end":2461.83},{"text":"the","start":2461.83,"end":2461.99},{"text":"discussion","start":2461.99,"end":2462.55},{"text":"on","start":2462.55,"end":2462.79},{"text":"ADS,","start":2463.03,"end":2463.59},{"text":"automated","start":2464.07,"end":2464.75},{"text":"digital","start":2464.75,"end":2465.19},{"text":"services,","start":2465.19,"end":2465.99},{"text":"but","start":2466.07,"end":2466.55},{"text":"it","start":2466.95,"end":2467.23},{"text":"should","start":2467.23,"end":2467.43},{"text":"be","start":2467.43,"end":2467.75},{"text":"remembered","start":2467.75,"end":2468.47},{"text":"that,","start":2468.47,"end":2468.71},{"text":"in","start":2468.71,"end":2468.87},{"text":"fact,","start":2468.87,"end":2469.43},{"text":"in","start":2470.87,"end":2471.27},{"text":"the","start":2471.27,"end":2471.35},{"text":"whole","start":2471.35,"end":2471.91},{"text":"scope","start":2472.55,"end":2473.11},{"text":"of","start":2473.11,"end":2473.23},{"text":"what","start":2473.23,"end":2473.43},{"text":"we're","start":2473.43,"end":2473.67},{"text":"doing,","start":2473.67,"end":2474.15},{"text":"they","start":2474.39,"end":2474.63},{"text":"are","start":2474.63,"end":2474.87},{"text":"actually","start":2474.87,"end":2475.27},{"text":"quite","start":2475.27,"end":2475.63},{"text":"a","start":2475.63,"end":2475.67},{"text":"small","start":2475.67,"end":2476.07},{"text":"proportion.","start":2476.07,"end":2476.75}]},{"text":"Of course, very important, and we do want to include it, but we have to take that into consideration as well.","start":2476.75,"end":2483.51,"topics":[],"words":[{"text":"Of","start":2476.75,"end":2476.87},{"text":"course,","start":2476.87,"end":2477.15},{"text":"very","start":2477.15,"end":2477.39},{"text":"important,","start":2477.39,"end":2477.99},{"text":"and","start":2477.99,"end":2478.19},{"text":"we","start":2478.19,"end":2478.31},{"text":"do","start":2478.31,"end":2478.63},{"text":"want","start":2478.63,"end":2478.87},{"text":"to","start":2478.87,"end":2478.95},{"text":"include","start":2478.95,"end":2479.39},{"text":"it,","start":2479.39,"end":2479.55},{"text":"but","start":2479.91,"end":2480.07},{"text":"we","start":2480.07,"end":2480.23},{"text":"have","start":2480.23,"end":2480.47},{"text":"to","start":2480.47,"end":2480.71},{"text":"take","start":2480.71,"end":2481.11},{"text":"that","start":2481.11,"end":2481.35},{"text":"into","start":2481.35,"end":2481.75},{"text":"consideration","start":2481.75,"end":2482.63},{"text":"as","start":2483.03,"end":2483.19},{"text":"well.","start":2483.19,"end":2483.51}]},{"text":"So the next slide, please.","start":2484.23,"end":2486.07,"topics":[],"words":[{"text":"So","start":2484.23,"end":2484.51},{"text":"the","start":2484.55,"end":2484.63},{"text":"next","start":2484.63,"end":2484.95},{"text":"slide,","start":2484.95,"end":2485.59},{"text":"please.","start":2485.63,"end":2486.07}]},{"text":"So the highlights of the zero draft, and perhaps I should say immediately that I think it's a draft that no one likes, is probably the best drafts, which no one likes.","start":2488.31,"end":2502.87,"topics":[],"words":[{"text":"So","start":2488.31,"end":2488.71},{"text":"the","start":2488.71,"end":2488.83},{"text":"highlights","start":2488.87,"end":2489.59},{"text":"of","start":2489.59,"end":2489.99},{"text":"the","start":2490.15,"end":2490.39},{"text":"zero","start":2491.51,"end":2491.83},{"text":"draft,","start":2491.83,"end":2492.47},{"text":"and","start":2492.71,"end":2493.11},{"text":"perhaps","start":2493.11,"end":2493.59},{"text":"I","start":2493.59,"end":2493.67},{"text":"should","start":2493.67,"end":2493.99},{"text":"say","start":2493.99,"end":2494.47},{"text":"immediately","start":2494.47,"end":2495.11},{"text":"that","start":2495.11,"end":2495.43},{"text":"I","start":2495.43,"end":2495.67},{"text":"think","start":2495.67,"end":2495.91},{"text":"it's","start":2495.91,"end":2496.15},{"text":"a","start":2496.15,"end":2496.23},{"text":"draft","start":2496.23,"end":2496.79},{"text":"that","start":2497.35,"end":2497.67},{"text":"no","start":2497.91,"end":2498.23},{"text":"one","start":2498.23,"end":2498.47},{"text":"likes,","start":2498.47,"end":2499.03},{"text":"is","start":2499.91,"end":2500.07},{"text":"probably","start":2500.07,"end":2500.43},{"text":"the","start":2500.43,"end":2500.55},{"text":"best","start":2500.55,"end":2500.91},{"text":"drafts,","start":2500.91,"end":2501.51},{"text":"which","start":2501.71,"end":2501.99},{"text":"no","start":2501.99,"end":2502.23},{"text":"one","start":2502.23,"end":2502.47},{"text":"likes.","start":2502.51,"end":2502.87}]},{"text":"So it doesn't deal exactly with all the discussions that we've had in the intersessional meetings.","start":2502.95,"end":2511.59,"topics":[],"words":[{"text":"So","start":2502.95,"end":2503.51},{"text":"it","start":2504.07,"end":2504.23},{"text":"doesn't","start":2504.27,"end":2504.91},{"text":"deal","start":2505.59,"end":2505.91},{"text":"exactly","start":2505.91,"end":2506.55},{"text":"with","start":2506.55,"end":2506.79},{"text":"all","start":2506.91,"end":2507.19},{"text":"the","start":2507.19,"end":2507.35},{"text":"discussions","start":2507.35,"end":2507.99},{"text":"that","start":2507.99,"end":2508.23},{"text":"we've","start":2508.23,"end":2508.47},{"text":"had","start":2508.47,"end":2508.87},{"text":"in","start":2508.87,"end":2509.19},{"text":"the","start":2509.19,"end":2509.31},{"text":"intersessional","start":2510.23,"end":2510.95},{"text":"meetings.","start":2510.95,"end":2511.59}]},{"text":"But I would like to perhaps also thank very much the Secretariat because As our Chair recently said, there are very divergent views on these issues.","start":2512.15,"end":2522.19,"topics":[],"words":[{"text":"But","start":2512.15,"end":2512.31},{"text":"I","start":2512.31,"end":2512.39},{"text":"would","start":2512.39,"end":2512.59},{"text":"like","start":2512.59,"end":2512.87},{"text":"to","start":2512.87,"end":2513.43},{"text":"perhaps","start":2513.67,"end":2514.07},{"text":"also","start":2514.07,"end":2514.39},{"text":"thank","start":2514.39,"end":2514.71},{"text":"very","start":2514.71,"end":2514.95},{"text":"much","start":2514.95,"end":2515.27},{"text":"the","start":2515.27,"end":2515.35},{"text":"Secretariat","start":2515.35,"end":2516.07},{"text":"because","start":2516.07,"end":2516.63},{"text":"As","start":2517.23,"end":2517.31},{"text":"our","start":2517.31,"end":2517.47},{"text":"Chair","start":2517.47,"end":2517.91},{"text":"recently","start":2517.91,"end":2518.43},{"text":"said,","start":2518.51,"end":2518.83},{"text":"there","start":2519.63,"end":2519.83},{"text":"are","start":2519.83,"end":2519.95},{"text":"very","start":2519.95,"end":2520.23},{"text":"divergent","start":2520.23,"end":2520.99},{"text":"views","start":2520.99,"end":2521.35},{"text":"on","start":2521.35,"end":2521.47},{"text":"these","start":2521.47,"end":2521.63},{"text":"issues.","start":2521.63,"end":2522.19}]},{"text":"We have had in the international, internal, intermittent meetings between sessions, have a lot of discussions and a lot of texts.","start":2523.15,"end":2535.55,"topics":[],"words":[{"text":"We","start":2523.15,"end":2523.39},{"text":"have","start":2523.39,"end":2523.71},{"text":"had","start":2523.71,"end":2524.19},{"text":"in","start":2524.19,"end":2524.51},{"text":"the","start":2524.51,"end":2524.63},{"text":"international,","start":2524.63,"end":2525.47},{"text":"internal,","start":2525.55,"end":2526.99},{"text":"intermittent","start":2528.27,"end":2529.07},{"text":"meetings","start":2529.63,"end":2530.27},{"text":"between","start":2530.27,"end":2531.07},{"text":"sessions,","start":2531.07,"end":2531.79},{"text":"have","start":2532.35,"end":2532.67},{"text":"a","start":2532.91,"end":2532.95},{"text":"lot","start":2532.95,"end":2533.39},{"text":"of","start":2533.43,"end":2533.55},{"text":"discussions","start":2533.55,"end":2534.27},{"text":"and","start":2534.27,"end":2534.47},{"text":"a","start":2534.47,"end":2534.51},{"text":"lot","start":2534.51,"end":2534.75},{"text":"of","start":2534.79,"end":2534.91},{"text":"texts.","start":2534.91,"end":2535.55}]},{"text":"We shouldn't forget that those texts don't go away.","start":2535.71,"end":2538.91,"topics":[],"words":[{"text":"We","start":2535.71,"end":2535.87},{"text":"shouldn't","start":2535.87,"end":2536.27},{"text":"forget","start":2536.27,"end":2536.75},{"text":"that","start":2536.75,"end":2536.99},{"text":"those","start":2536.99,"end":2537.31},{"text":"texts","start":2537.31,"end":2537.71},{"text":"don't","start":2537.71,"end":2537.99},{"text":"go","start":2538.03,"end":2538.39},{"text":"away.","start":2538.39,"end":2538.91}]},{"text":"They are there and they can be used, they can be referenced.","start":2539.79,"end":2542.67,"topics":[],"words":[{"text":"They","start":2539.79,"end":2540.03},{"text":"are","start":2540.03,"end":2540.27},{"text":"there","start":2540.27,"end":2540.63},{"text":"and","start":2540.63,"end":2540.79},{"text":"they","start":2540.79,"end":2540.91},{"text":"can","start":2540.91,"end":2541.07},{"text":"be","start":2541.07,"end":2541.31},{"text":"used,","start":2541.31,"end":2541.67},{"text":"they","start":2541.67,"end":2541.75},{"text":"can","start":2541.75,"end":2541.87},{"text":"be","start":2541.87,"end":2542.03},{"text":"referenced.","start":2542.11,"end":2542.67}]},{"text":"We have a draft text from the Africa group as well.","start":2542.67,"end":2545.95,"topics":[],"words":[{"text":"We","start":2542.67,"end":2542.83},{"text":"have","start":2542.83,"end":2543.23},{"text":"a","start":2543.23,"end":2543.31},{"text":"draft","start":2543.31,"end":2543.99},{"text":"text","start":2543.99,"end":2544.35},{"text":"from","start":2544.35,"end":2544.55},{"text":"the","start":2544.55,"end":2544.63},{"text":"Africa","start":2544.63,"end":2545.11},{"text":"group","start":2545.11,"end":2545.43},{"text":"as","start":2545.43,"end":2545.55},{"text":"well.","start":2545.55,"end":2545.95}]},{"text":"And so the text that is provided for now is a new text.","start":2546.51,"end":2551.15,"topics":[],"words":[{"text":"And","start":2546.51,"end":2546.91},{"text":"so","start":2547.79,"end":2548.03},{"text":"the","start":2548.03,"end":2548.19},{"text":"text","start":2548.19,"end":2548.55},{"text":"that","start":2548.55,"end":2548.71},{"text":"is","start":2548.71,"end":2548.83},{"text":"provided","start":2548.83,"end":2549.63},{"text":"for","start":2549.63,"end":2549.91},{"text":"now","start":2549.91,"end":2550.19},{"text":"is","start":2550.19,"end":2550.43},{"text":"a","start":2550.43,"end":2550.47},{"text":"new","start":2550.47,"end":2550.75},{"text":"text.","start":2550.75,"end":2551.15}]},{"text":"It's not something that has been presented in this format.","start":2551.15,"end":2555.63,"topics":[],"words":[{"text":"It's","start":2551.15,"end":2551.43},{"text":"not","start":2551.43,"end":2551.55},{"text":"something","start":2551.55,"end":2552.03},{"text":"that","start":2552.03,"end":2552.19},{"text":"has","start":2552.27,"end":2552.59},{"text":"been","start":2552.59,"end":2552.99},{"text":"presented","start":2553.87,"end":2554.51},{"text":"in","start":2554.51,"end":2554.75},{"text":"this","start":2554.75,"end":2554.99},{"text":"format.","start":2554.99,"end":2555.63}]},{"text":"It includes, of course, the issues, but it hasn't been presented to the group in the meetings in between.","start":2555.63,"end":2563.87,"topics":[],"words":[{"text":"It","start":2555.63,"end":2555.71},{"text":"includes,","start":2555.71,"end":2556.27},{"text":"of","start":2556.27,"end":2556.43},{"text":"course,","start":2556.43,"end":2556.75},{"text":"the","start":2556.75,"end":2556.87},{"text":"issues,","start":2556.87,"end":2557.55},{"text":"but","start":2558.03,"end":2558.27},{"text":"it","start":2558.27,"end":2558.35},{"text":"hasn't","start":2558.35,"end":2558.71},{"text":"been","start":2558.71,"end":2558.91},{"text":"presented","start":2558.91,"end":2559.71},{"text":"to","start":2559.95,"end":2560.43},{"text":"the","start":2560.59,"end":2560.75},{"text":"group","start":2560.75,"end":2561.23},{"text":"in","start":2561.55,"end":2562.67},{"text":"the","start":2562.67,"end":2562.79},{"text":"meetings","start":2562.79,"end":2563.23},{"text":"in","start":2563.23,"end":2563.39},{"text":"between.","start":2563.39,"end":2563.87}]},{"text":"Bear with us, bear with me, because the point what we tried to do is do something that can provide for a way forward to discuss this at this meeting.","start":2565.91,"end":2577.75,"topics":[],"words":[{"text":"Bear","start":2565.91,"end":2566.55},{"text":"with","start":2566.55,"end":2566.87},{"text":"us,","start":2566.87,"end":2567.35},{"text":"bear","start":2567.67,"end":2567.95},{"text":"with","start":2567.95,"end":2568.11},{"text":"me,","start":2568.11,"end":2568.63},{"text":"because","start":2568.63,"end":2569.19},{"text":"the","start":2569.19,"end":2569.27},{"text":"point","start":2569.59,"end":2569.95},{"text":"what","start":2569.95,"end":2570.15},{"text":"we","start":2570.15,"end":2570.31},{"text":"tried","start":2570.31,"end":2570.71},{"text":"to","start":2570.71,"end":2571.19},{"text":"do","start":2571.19,"end":2571.51},{"text":"is","start":2571.51,"end":2571.75},{"text":"do","start":2571.75,"end":2571.99},{"text":"something","start":2571.99,"end":2572.51},{"text":"that","start":2572.51,"end":2572.79},{"text":"can","start":2572.79,"end":2572.95},{"text":"provide","start":2572.95,"end":2573.51},{"text":"for","start":2573.51,"end":2573.99},{"text":"a","start":2574.79,"end":2574.87},{"text":"way","start":2574.87,"end":2575.11},{"text":"forward","start":2575.11,"end":2575.63},{"text":"to","start":2575.63,"end":2575.75},{"text":"discuss","start":2575.75,"end":2576.35},{"text":"this","start":2576.35,"end":2576.71},{"text":"at","start":2576.71,"end":2576.99},{"text":"this","start":2576.99,"end":2577.19},{"text":"meeting.","start":2577.19,"end":2577.75}]},{"text":"So, of course, the consensus is also what we're trying to achieve, but consensus with so many divergent views is probably going to be difficult.","start":2578.31,"end":2590.95,"topics":[],"words":[{"text":"So,","start":2578.31,"end":2579.03},{"text":"of","start":2581.15,"end":2581.27},{"text":"course,","start":2581.27,"end":2581.51},{"text":"the","start":2581.51,"end":2581.67},{"text":"consensus","start":2581.67,"end":2582.55},{"text":"is","start":2582.55,"end":2582.95},{"text":"also","start":2582.95,"end":2583.35},{"text":"what","start":2583.35,"end":2583.55},{"text":"we're","start":2583.55,"end":2583.71},{"text":"trying","start":2583.71,"end":2584.11},{"text":"to","start":2584.11,"end":2584.39},{"text":"achieve,","start":2584.39,"end":2584.95},{"text":"but","start":2585.43,"end":2585.83},{"text":"consensus","start":2586.07,"end":2586.95},{"text":"with","start":2587.03,"end":2587.27},{"text":"so","start":2587.27,"end":2587.51},{"text":"many","start":2587.51,"end":2587.83},{"text":"divergent","start":2587.83,"end":2588.67},{"text":"views","start":2588.67,"end":2589.19},{"text":"is","start":2589.19,"end":2589.35},{"text":"probably","start":2589.35,"end":2589.75},{"text":"going","start":2589.75,"end":2589.99},{"text":"to","start":2589.99,"end":2590.07},{"text":"be","start":2590.07,"end":2590.23},{"text":"difficult.","start":2590.23,"end":2590.95}]},{"text":"It's good to be also quite, you know, realistic in these issues, probably some of us will not be very happy and some will be slightly happier.","start":2590.95,"end":2603.87,"topics":[],"words":[{"text":"It's","start":2590.95,"end":2591.27},{"text":"good","start":2591.27,"end":2591.51},{"text":"to","start":2591.51,"end":2591.63},{"text":"be","start":2591.63,"end":2591.99},{"text":"also","start":2592.47,"end":2593.19},{"text":"quite,","start":2593.51,"end":2594.07},{"text":"you","start":2594.63,"end":2594.83},{"text":"know,","start":2594.83,"end":2595.11},{"text":"realistic","start":2595.79,"end":2596.51},{"text":"in","start":2596.51,"end":2596.59},{"text":"these","start":2596.59,"end":2596.83},{"text":"issues,","start":2596.83,"end":2597.47},{"text":"probably","start":2598.27,"end":2598.83},{"text":"some","start":2598.83,"end":2599.23},{"text":"of","start":2599.23,"end":2599.31},{"text":"us","start":2599.31,"end":2599.55},{"text":"will","start":2599.55,"end":2599.71},{"text":"not","start":2599.71,"end":2599.95},{"text":"be","start":2599.95,"end":2600.11},{"text":"very","start":2600.11,"end":2600.39},{"text":"happy","start":2600.39,"end":2600.91},{"text":"and","start":2601.27,"end":2601.39},{"text":"some","start":2601.39,"end":2601.63},{"text":"will","start":2601.63,"end":2602.03},{"text":"be","start":2602.51,"end":2602.67},{"text":"slightly","start":2602.83,"end":2603.31},{"text":"happier.","start":2603.31,"end":2603.87}]},{"text":"But the point in a good negotiation, as someone told me once, is that not everyone should be happy about everything.","start":2603.87,"end":2610.59,"topics":[],"words":[{"text":"But","start":2603.87,"end":2604.11},{"text":"the","start":2604.27,"end":2604.47},{"text":"point","start":2604.47,"end":2604.83},{"text":"in","start":2604.83,"end":2605.03},{"text":"a","start":2605.03,"end":2605.07},{"text":"good","start":2605.07,"end":2605.27},{"text":"negotiation,","start":2605.27,"end":2606.11},{"text":"as","start":2606.11,"end":2606.23},{"text":"someone","start":2606.23,"end":2606.91},{"text":"told","start":2606.91,"end":2607.19},{"text":"me","start":2607.19,"end":2607.31},{"text":"once,","start":2607.31,"end":2607.71},{"text":"is","start":2607.95,"end":2608.19},{"text":"that","start":2608.19,"end":2608.43},{"text":"not","start":2608.43,"end":2608.75},{"text":"everyone","start":2608.75,"end":2609.23},{"text":"should","start":2609.23,"end":2609.39},{"text":"be","start":2609.39,"end":2609.51},{"text":"happy","start":2609.51,"end":2609.83},{"text":"about","start":2609.83,"end":2610.11},{"text":"everything.","start":2610.11,"end":2610.59}]},{"text":"So we'll see what we end up with.","start":2610.59,"end":2612.23,"topics":[],"words":[{"text":"So","start":2610.59,"end":2610.83},{"text":"we'll","start":2610.83,"end":2611.07},{"text":"see","start":2611.07,"end":2611.31},{"text":"what","start":2611.31,"end":2611.47},{"text":"we","start":2611.47,"end":2611.63},{"text":"end","start":2611.63,"end":2611.87},{"text":"up","start":2611.87,"end":2612.03},{"text":"with.","start":2612.03,"end":2612.23}]},{"text":"Now let's see the highlights we have.","start":2613.07,"end":2615.07,"topics":[],"words":[{"text":"Now","start":2613.07,"end":2613.15},{"text":"let's","start":2613.15,"end":2613.43},{"text":"see","start":2613.43,"end":2613.55},{"text":"the","start":2613.55,"end":2613.71},{"text":"highlights","start":2613.87,"end":2614.59},{"text":"we","start":2614.59,"end":2614.71},{"text":"have.","start":2614.71,"end":2615.07}]},{"text":"It's a broad scope, but we have different treatment for different types of services.","start":2615.23,"end":2622.43,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"It's","start":2615.23,"end":2615.47},{"text":"a","start":2615.47,"end":2615.51},{"text":"broad","start":2615.51,"end":2615.87},{"text":"scope,","start":2615.87,"end":2616.43},{"text":"but","start":2616.75,"end":2616.91},{"text":"we","start":2616.91,"end":2617.15},{"text":"have","start":2617.15,"end":2617.63},{"text":"different","start":2619.07,"end":2619.59},{"text":"treatment","start":2619.59,"end":2620.11},{"text":"for","start":2620.11,"end":2620.23},{"text":"different","start":2620.23,"end":2621.19},{"text":"types","start":2621.39,"end":2621.79},{"text":"of","start":2621.79,"end":2621.87},{"text":"services.","start":2621.87,"end":2622.43}]},{"text":"So the source and nexus rules, could have different rates, for instance.","start":2622.43,"end":2627.31,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"So","start":2622.43,"end":2622.55},{"text":"the","start":2622.55,"end":2622.67},{"text":"source","start":2622.67,"end":2623.19},{"text":"and","start":2623.19,"end":2623.31},{"text":"nexus","start":2623.31,"end":2623.71},{"text":"rules,","start":2623.71,"end":2624.19},{"text":"could","start":2624.99,"end":2625.39},{"text":"have","start":2625.39,"end":2625.67},{"text":"different","start":2625.67,"end":2626.11},{"text":"rates,","start":2626.11,"end":2626.51},{"text":"for","start":2626.51,"end":2626.67},{"text":"instance.","start":2626.67,"end":2627.31}]},{"text":"We also had a discussion on the traditional terms that we use, like permanent establishment, income attributable to permanent establishment, et cetera.","start":2629.07,"end":2639.39,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"We","start":2629.07,"end":2629.31},{"text":"also","start":2629.31,"end":2629.59},{"text":"had","start":2629.59,"end":2629.83},{"text":"a","start":2629.83,"end":2629.87},{"text":"discussion","start":2629.87,"end":2630.75},{"text":"on","start":2630.75,"end":2631.47},{"text":"the","start":2631.87,"end":2632.07},{"text":"traditional","start":2632.07,"end":2632.67},{"text":"terms","start":2632.67,"end":2633.39},{"text":"that","start":2633.39,"end":2633.55},{"text":"we","start":2633.55,"end":2633.71},{"text":"use,","start":2633.71,"end":2634.19},{"text":"like","start":2634.19,"end":2634.59},{"text":"permanent","start":2634.91,"end":2635.39},{"text":"establishment,","start":2635.39,"end":2636.19},{"text":"income","start":2636.51,"end":2636.91},{"text":"attributable","start":2636.91,"end":2637.59},{"text":"to","start":2637.59,"end":2637.71},{"text":"permanent","start":2637.71,"end":2638.11},{"text":"establishment,","start":2638.11,"end":2638.75},{"text":"et","start":2638.75,"end":2638.83},{"text":"cetera.","start":2638.91,"end":2639.39}]},{"text":"And in some cases, we actually did away with those terms because we thought they were not helpful in a multilateral setting like the draft convention that we are dealing with.","start":2639.79,"end":2653.63,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"And","start":2639.79,"end":2639.95},{"text":"in","start":2639.95,"end":2640.11},{"text":"some","start":2640.11,"end":2640.43},{"text":"cases,","start":2640.43,"end":2641.31},{"text":"we","start":2641.31,"end":2641.59},{"text":"actually","start":2641.59,"end":2642.19},{"text":"did","start":2642.99,"end":2643.23},{"text":"away","start":2643.23,"end":2643.55},{"text":"with","start":2643.55,"end":2643.75},{"text":"those","start":2643.75,"end":2644.11},{"text":"terms","start":2644.11,"end":2644.59},{"text":"because","start":2644.59,"end":2644.99},{"text":"we","start":2645.07,"end":2645.23},{"text":"thought","start":2645.23,"end":2645.51},{"text":"they","start":2645.55,"end":2645.87},{"text":"were","start":2646.03,"end":2646.19},{"text":"not","start":2646.19,"end":2646.51},{"text":"helpful","start":2646.51,"end":2647.15},{"text":"in","start":2647.15,"end":2647.35},{"text":"a","start":2647.35,"end":2647.39},{"text":"multilateral","start":2647.39,"end":2648.35},{"text":"setting","start":2648.83,"end":2649.47},{"text":"like","start":2649.55,"end":2649.87},{"text":"the","start":2650.35,"end":2650.59},{"text":"draft","start":2650.99,"end":2651.63},{"text":"convention","start":2651.87,"end":2652.51},{"text":"that","start":2652.51,"end":2652.67},{"text":"we","start":2652.67,"end":2652.83},{"text":"are","start":2652.83,"end":2652.99},{"text":"dealing","start":2652.99,"end":2653.43},{"text":"with.","start":2653.43,"end":2653.63}]},{"text":"We have used some of the known models, you know, in order to be as when we think it works for a multilateral setting.","start":2654.91,"end":2666.75,"topics":[],"words":[{"text":"We","start":2654.91,"end":2655.23},{"text":"have","start":2655.23,"end":2655.63},{"text":"used","start":2655.63,"end":2656.11},{"text":"some","start":2656.11,"end":2656.91},{"text":"of","start":2657.79,"end":2658.11},{"text":"the","start":2658.67,"end":2658.83},{"text":"known","start":2658.83,"end":2659.39},{"text":"models,","start":2659.39,"end":2660.03},{"text":"you","start":2660.07,"end":2660.15},{"text":"know,","start":2660.15,"end":2660.43},{"text":"in","start":2660.51,"end":2660.75},{"text":"order","start":2660.75,"end":2660.99},{"text":"to","start":2660.99,"end":2661.23},{"text":"be","start":2661.23,"end":2661.55},{"text":"as","start":2661.55,"end":2662.19},{"text":"when","start":2662.31,"end":2662.59},{"text":"we","start":2662.59,"end":2662.83},{"text":"think","start":2662.83,"end":2663.15},{"text":"it","start":2663.15,"end":2663.27},{"text":"works","start":2663.27,"end":2663.87},{"text":"for","start":2664.11,"end":2664.87},{"text":"a","start":2664.87,"end":2664.91},{"text":"multilateral","start":2665.47,"end":2666.27},{"text":"setting.","start":2666.27,"end":2666.75}]},{"text":"We have also deleted those terms by modifying the substantive rules and the using of new terms may require more elaboration, of course, that is the case.","start":2668.31,"end":2680.55,"topics":[],"words":[{"text":"We","start":2668.31,"end":2668.55},{"text":"have","start":2668.55,"end":2668.83},{"text":"also","start":2668.83,"end":2669.59},{"text":"deleted","start":2669.75,"end":2670.39},{"text":"those","start":2670.39,"end":2670.71},{"text":"terms","start":2670.71,"end":2671.35},{"text":"by","start":2671.91,"end":2672.15},{"text":"modifying","start":2672.15,"end":2672.95},{"text":"the","start":2672.95,"end":2673.07},{"text":"substantive","start":2673.07,"end":2673.79},{"text":"rules","start":2673.79,"end":2674.55},{"text":"and","start":2674.55,"end":2675.23},{"text":"the","start":2675.23,"end":2675.31},{"text":"using","start":2675.31,"end":2675.71},{"text":"of","start":2675.71,"end":2675.79},{"text":"new","start":2675.79,"end":2676.07},{"text":"terms","start":2676.07,"end":2676.55},{"text":"may","start":2676.55,"end":2677.19},{"text":"require","start":2677.19,"end":2677.75},{"text":"more","start":2677.75,"end":2677.95},{"text":"elaboration,","start":2677.95,"end":2678.75},{"text":"of","start":2678.75,"end":2678.87},{"text":"course,","start":2678.87,"end":2679.27},{"text":"that","start":2679.27,"end":2679.91},{"text":"is","start":2679.91,"end":2680.07},{"text":"the","start":2680.07,"end":2680.19},{"text":"case.","start":2680.19,"end":2680.55}]},{"text":"Now, with permanent establishment, for instance, that is a concept which is different in different bilateral treaties.","start":2680.95,"end":2687.23,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Now,","start":2680.95,"end":2681.27},{"text":"with","start":2681.27,"end":2681.75},{"text":"permanent","start":2681.99,"end":2682.43},{"text":"establishment,","start":2682.43,"end":2683.03},{"text":"for","start":2683.03,"end":2683.19},{"text":"instance,","start":2683.19,"end":2683.67},{"text":"that","start":2683.67,"end":2683.99},{"text":"is","start":2683.99,"end":2684.19},{"text":"a","start":2684.19,"end":2684.23},{"text":"concept","start":2684.23,"end":2684.79},{"text":"which","start":2684.79,"end":2685.11},{"text":"is","start":2685.11,"end":2685.27},{"text":"different","start":2685.27,"end":2685.67},{"text":"in","start":2685.67,"end":2685.83},{"text":"different","start":2685.83,"end":2686.23},{"text":"bilateral","start":2686.23,"end":2686.79},{"text":"treaties.","start":2686.79,"end":2687.23}]},{"text":"So even if we did use the word, the concept of permanent establishment, it does need to be elaborated on.","start":2687.23,"end":2698.79,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"So","start":2687.23,"end":2687.59},{"text":"even","start":2687.99,"end":2688.27},{"text":"if","start":2688.27,"end":2688.35},{"text":"we","start":2688.35,"end":2688.47},{"text":"did","start":2688.47,"end":2688.79},{"text":"use","start":2688.79,"end":2689.19},{"text":"the","start":2689.19,"end":2689.35},{"text":"word,","start":2689.35,"end":2689.83},{"text":"the","start":2689.99,"end":2690.15},{"text":"concept","start":2690.15,"end":2690.71},{"text":"of","start":2690.71,"end":2690.79},{"text":"permanent","start":2690.79,"end":2691.35},{"text":"establishment,","start":2691.35,"end":2691.99},{"text":"it","start":2693.07,"end":2693.75},{"text":"does","start":2693.75,"end":2694.15},{"text":"need","start":2694.15,"end":2694.47},{"text":"to","start":2694.47,"end":2694.71},{"text":"be","start":2694.71,"end":2695.19},{"text":"elaborated","start":2697.83,"end":2698.55},{"text":"on.","start":2698.55,"end":2698.79}]},{"text":"We also wanted to have a possibility of election where income of remote services can be taxed if there was a physical presence.","start":2700.63,"end":2711.35,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."},{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"We","start":2700.63,"end":2700.95},{"text":"also","start":2700.95,"end":2701.83},{"text":"wanted","start":2702.07,"end":2702.71},{"text":"to","start":2702.71,"end":2702.87},{"text":"have","start":2702.87,"end":2703.11},{"text":"a","start":2703.11,"end":2703.19},{"text":"possibility","start":2703.19,"end":2703.99},{"text":"of","start":2703.99,"end":2704.31},{"text":"election","start":2704.31,"end":2705.11},{"text":"where","start":2705.99,"end":2706.47},{"text":"income","start":2706.47,"end":2706.95},{"text":"of","start":2706.95,"end":2707.03},{"text":"remote","start":2707.03,"end":2707.43},{"text":"services","start":2707.43,"end":2708.31},{"text":"can","start":2708.31,"end":2708.71},{"text":"be","start":2708.71,"end":2708.95},{"text":"taxed","start":2708.95,"end":2709.43},{"text":"if","start":2709.43,"end":2709.59},{"text":"there","start":2709.59,"end":2709.79},{"text":"was","start":2709.79,"end":2710.11},{"text":"a","start":2710.11,"end":2710.15},{"text":"physical","start":2710.15,"end":2710.63},{"text":"presence.","start":2710.63,"end":2711.35}]},{"text":"So there was a sort of remittance back to the rules of some members thought that they work very well and therefore could be allocated on the gross basis, on the gross revenue, sorry.","start":2711.67,"end":2728.23,"topics":[{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."}],"words":[{"text":"So","start":2711.67,"end":2711.91},{"text":"there","start":2711.91,"end":2712.07},{"text":"was","start":2712.07,"end":2712.23},{"text":"a","start":2712.23,"end":2712.27},{"text":"sort","start":2712.27,"end":2712.75},{"text":"of","start":2712.75,"end":2712.95},{"text":"remittance","start":2713.11,"end":2713.99},{"text":"back","start":2713.99,"end":2714.39},{"text":"to","start":2714.39,"end":2714.95},{"text":"the","start":2714.95,"end":2715.11},{"text":"rules","start":2715.11,"end":2715.67},{"text":"of","start":2715.67,"end":2715.83},{"text":"some","start":2715.83,"end":2716.27},{"text":"members","start":2716.27,"end":2716.71},{"text":"thought","start":2716.71,"end":2717.03},{"text":"that","start":2717.03,"end":2717.27},{"text":"they","start":2717.27,"end":2717.59},{"text":"work","start":2717.59,"end":2717.83},{"text":"very","start":2717.83,"end":2718.11},{"text":"well","start":2718.11,"end":2718.47},{"text":"and","start":2719.19,"end":2719.79},{"text":"therefore","start":2719.79,"end":2720.63},{"text":"could","start":2722.39,"end":2722.75},{"text":"be","start":2722.75,"end":2724.15},{"text":"allocated","start":2724.15,"end":2724.87},{"text":"on","start":2724.87,"end":2725.11},{"text":"the","start":2725.11,"end":2725.23},{"text":"gross","start":2725.23,"end":2725.67},{"text":"basis,","start":2725.67,"end":2726.47},{"text":"on","start":2726.95,"end":2727.11},{"text":"the","start":2727.11,"end":2727.19},{"text":"gross","start":2727.19,"end":2727.47},{"text":"revenue,","start":2727.47,"end":2727.91},{"text":"sorry.","start":2727.91,"end":2728.23}]},{"text":"Yeah.","start":2728.63,"end":2728.83,"topics":[],"words":[{"text":"Yeah.","start":2728.63,"end":2728.83}]},{"text":"So let's look at the structure, Katie.","start":2729.51,"end":2731.51,"topics":[],"words":[{"text":"So","start":2729.51,"end":2729.71},{"text":"let's","start":2729.71,"end":2729.99},{"text":"look","start":2729.99,"end":2730.19},{"text":"at","start":2730.19,"end":2730.27},{"text":"the","start":2730.27,"end":2730.39},{"text":"structure,","start":2730.39,"end":2731.03},{"text":"Katie.","start":2731.03,"end":2731.51}]},{"text":"Yeah.","start":2738.26,"end":2738.46,"topics":[],"words":[{"text":"Yeah.","start":2738.26,"end":2738.46}]},{"text":"I can't see them.","start":2739.22,"end":2740.06,"topics":[],"words":[{"text":"I","start":2739.22,"end":2739.38},{"text":"can't","start":2739.38,"end":2739.82},{"text":"see","start":2739.82,"end":2739.9},{"text":"them.","start":2739.9,"end":2740.06}]},{"text":"Well, I can see it over here.","start":2740.26,"end":2743.06,"topics":[],"words":[{"text":"Well,","start":2740.26,"end":2740.38},{"text":"I","start":2740.38,"end":2740.42},{"text":"can","start":2740.46,"end":2740.58},{"text":"see","start":2742.26,"end":2742.38},{"text":"it","start":2742.38,"end":2742.46},{"text":"over","start":2742.5,"end":2742.66},{"text":"here.","start":2742.9,"end":2743.06}]},{"text":"Thank you.","start":2744.82,"end":2745.26,"topics":[],"words":[{"text":"Thank","start":2744.82,"end":2744.98},{"text":"you.","start":2745.06,"end":2745.26}]},{"text":"Technical issues.","start":2746.58,"end":2747.62,"topics":[],"words":[{"text":"Technical","start":2746.58,"end":2747.14},{"text":"issues.","start":2747.14,"end":2747.62}]},{"text":"So what we're trying to do, of course, is a multilateral instrument.","start":2749.22,"end":2754.9,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"So","start":2749.22,"end":2749.78},{"text":"what","start":2751.66,"end":2751.9},{"text":"we're","start":2751.9,"end":2752.06},{"text":"trying","start":2752.06,"end":2752.42},{"text":"to","start":2752.42,"end":2752.5},{"text":"do,","start":2752.5,"end":2752.66},{"text":"of","start":2752.66,"end":2752.74},{"text":"course,","start":2752.74,"end":2753.02},{"text":"is","start":2753.02,"end":2753.18},{"text":"a","start":2753.18,"end":2753.22},{"text":"multilateral","start":2753.22,"end":2754.1},{"text":"instrument.","start":2754.1,"end":2754.9}]},{"text":"a convention, an agreement that can solve disputes between multiple states that claims the right to source taxation.","start":2755.39,"end":2765.23,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"a","start":2755.39,"end":2755.43},{"text":"convention,","start":2755.47,"end":2756.19},{"text":"an","start":2756.19,"end":2756.27},{"text":"agreement","start":2756.27,"end":2757.15},{"text":"that","start":2757.87,"end":2758.03},{"text":"can","start":2758.03,"end":2758.27},{"text":"solve","start":2758.27,"end":2758.63},{"text":"disputes","start":2758.63,"end":2759.47},{"text":"between","start":2759.79,"end":2760.27},{"text":"multiple","start":2760.27,"end":2760.91},{"text":"states","start":2760.91,"end":2761.55},{"text":"that","start":2762.03,"end":2762.27},{"text":"claims","start":2762.27,"end":2762.71},{"text":"the","start":2762.71,"end":2762.83},{"text":"right","start":2762.83,"end":2763.31},{"text":"to","start":2763.35,"end":2763.63},{"text":"source","start":2764.03,"end":2764.43},{"text":"taxation.","start":2764.43,"end":2765.23}]},{"text":"So the issue is that we need to be very clear and the way that we resolve the disputes needs to be clear and over what subject matter is under dispute.","start":2765.87,"end":2781.55,"topics":[],"words":[{"text":"So","start":2765.87,"end":2766.43},{"text":"the","start":2766.51,"end":2766.63},{"text":"issue","start":2766.63,"end":2767.03},{"text":"is","start":2767.03,"end":2767.23},{"text":"that","start":2767.23,"end":2767.39},{"text":"we","start":2767.39,"end":2767.55},{"text":"need","start":2767.55,"end":2767.75},{"text":"to","start":2767.75,"end":2767.87},{"text":"be","start":2767.87,"end":2768.43},{"text":"very","start":2768.67,"end":2769.03},{"text":"clear","start":2769.03,"end":2769.71},{"text":"and","start":2770.71,"end":2771.07},{"text":"the","start":2771.63,"end":2772.91},{"text":"way","start":2772.91,"end":2773.15},{"text":"that","start":2773.15,"end":2773.39},{"text":"we","start":2773.39,"end":2773.87},{"text":"resolve","start":2774.51,"end":2774.95},{"text":"the","start":2774.95,"end":2775.11},{"text":"disputes","start":2775.11,"end":2775.79},{"text":"needs","start":2776.19,"end":2776.47},{"text":"to","start":2776.47,"end":2776.67},{"text":"be","start":2776.67,"end":2776.83},{"text":"clear","start":2776.83,"end":2777.27},{"text":"and","start":2777.27,"end":2777.43},{"text":"over","start":2777.43,"end":2777.67},{"text":"what","start":2777.67,"end":2778.11},{"text":"subject","start":2778.51,"end":2779.07},{"text":"matter","start":2779.07,"end":2779.55},{"text":"is","start":2779.55,"end":2780.03},{"text":"under","start":2780.51,"end":2780.87},{"text":"dispute.","start":2780.87,"end":2781.55}]},{"text":"So we need also to look very carefully at the relationship with existing bilateral or multilateral tax instruments.","start":2782.35,"end":2788.99,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"So","start":2782.35,"end":2782.59},{"text":"we","start":2782.59,"end":2782.67},{"text":"need","start":2782.67,"end":2782.91},{"text":"also","start":2782.91,"end":2783.23},{"text":"to","start":2783.23,"end":2783.39},{"text":"look","start":2783.39,"end":2783.63},{"text":"very","start":2783.71,"end":2784.03},{"text":"carefully","start":2784.03,"end":2784.59},{"text":"at","start":2784.59,"end":2784.67},{"text":"the","start":2784.67,"end":2784.75},{"text":"relationship","start":2784.75,"end":2785.55},{"text":"with","start":2785.55,"end":2785.71},{"text":"existing","start":2785.71,"end":2786.43},{"text":"bilateral","start":2786.43,"end":2787.15},{"text":"or","start":2787.15,"end":2787.39},{"text":"multilateral","start":2787.39,"end":2787.95},{"text":"tax","start":2787.95,"end":2788.31},{"text":"instruments.","start":2788.31,"end":2788.99}]},{"text":"There are many issues that once we settle what we want, we can actually deal with the implementation of it in the next stage.","start":2790.19,"end":2799.71,"topics":[],"words":[{"text":"There","start":2790.19,"end":2790.43},{"text":"are","start":2790.43,"end":2790.51},{"text":"many","start":2790.51,"end":2790.99},{"text":"issues","start":2790.99,"end":2791.63},{"text":"that","start":2791.63,"end":2791.79},{"text":"once","start":2791.79,"end":2792.19},{"text":"we","start":2792.19,"end":2792.31},{"text":"settle","start":2792.31,"end":2792.79},{"text":"what","start":2792.79,"end":2793.07},{"text":"we","start":2793.07,"end":2793.23},{"text":"want,","start":2793.23,"end":2793.95},{"text":"we","start":2794.27,"end":2794.51},{"text":"can","start":2794.51,"end":2794.83},{"text":"actually","start":2794.83,"end":2795.19},{"text":"deal","start":2795.19,"end":2795.63},{"text":"with","start":2795.63,"end":2795.83},{"text":"the","start":2795.83,"end":2795.91},{"text":"implementation","start":2795.91,"end":2796.99},{"text":"of","start":2797.07,"end":2797.47},{"text":"it","start":2797.47,"end":2797.79},{"text":"in","start":2798.75,"end":2798.91},{"text":"the","start":2798.91,"end":2799.03},{"text":"next","start":2799.03,"end":2799.35},{"text":"stage.","start":2799.35,"end":2799.71}]},{"text":"Some rules needs to be decided before, and those are the things that we need to sort of try and discuss these two days.","start":2799.71,"end":2808.03,"topics":[],"words":[{"text":"Some","start":2799.71,"end":2800.35},{"text":"rules","start":2800.35,"end":2801.07},{"text":"needs","start":2801.31,"end":2801.67},{"text":"to","start":2801.67,"end":2801.79},{"text":"be","start":2801.79,"end":2801.95},{"text":"decided","start":2801.95,"end":2802.51},{"text":"before,","start":2802.51,"end":2802.95},{"text":"and","start":2802.95,"end":2803.11},{"text":"those","start":2803.11,"end":2803.39},{"text":"are","start":2803.39,"end":2803.55},{"text":"the","start":2803.55,"end":2803.67},{"text":"things","start":2803.67,"end":2804.03},{"text":"that","start":2804.03,"end":2804.19},{"text":"we","start":2804.19,"end":2804.31},{"text":"need","start":2804.31,"end":2804.51},{"text":"to","start":2804.51,"end":2804.63},{"text":"sort","start":2804.63,"end":2804.83},{"text":"of","start":2804.83,"end":2804.91},{"text":"try","start":2804.91,"end":2805.31},{"text":"and","start":2805.31,"end":2806.39},{"text":"discuss","start":2806.39,"end":2806.99},{"text":"these","start":2806.99,"end":2807.31},{"text":"two","start":2807.31,"end":2807.47},{"text":"days.","start":2807.47,"end":2808.03}]},{"text":"and be very interesting to hear what you are thinking about these things.","start":2809.67,"end":2813.75,"topics":[],"words":[{"text":"and","start":2809.67,"end":2810.15},{"text":"be","start":2810.15,"end":2810.47},{"text":"very","start":2810.63,"end":2810.83},{"text":"interesting","start":2810.83,"end":2811.27},{"text":"to","start":2811.27,"end":2811.39},{"text":"hear","start":2811.39,"end":2811.55},{"text":"what","start":2811.55,"end":2811.75},{"text":"you","start":2811.75,"end":2811.99},{"text":"are","start":2811.99,"end":2812.39},{"text":"thinking","start":2812.39,"end":2812.79},{"text":"about","start":2812.79,"end":2813.07},{"text":"these","start":2813.07,"end":2813.35},{"text":"things.","start":2813.35,"end":2813.75}]},{"text":"But this draft is initially focused principally on the substantive technical rules that we are going to include in our multilateral text.","start":2815.19,"end":2826.55,"topics":[],"words":[{"text":"But","start":2815.19,"end":2815.51},{"text":"this","start":2815.51,"end":2815.91},{"text":"draft","start":2815.91,"end":2816.39},{"text":"is","start":2816.47,"end":2816.71},{"text":"initially","start":2816.71,"end":2817.59},{"text":"focused","start":2817.83,"end":2818.63},{"text":"principally","start":2818.63,"end":2819.35},{"text":"on","start":2819.35,"end":2819.75},{"text":"the","start":2819.75,"end":2819.91},{"text":"substantive","start":2819.91,"end":2820.71},{"text":"technical","start":2820.71,"end":2821.51},{"text":"rules","start":2821.75,"end":2822.19},{"text":"that","start":2822.19,"end":2822.39},{"text":"we","start":2822.39,"end":2822.71},{"text":"are","start":2822.79,"end":2823.11},{"text":"going","start":2823.11,"end":2823.43},{"text":"to","start":2823.43,"end":2823.55},{"text":"include","start":2824.07,"end":2824.67},{"text":"in","start":2824.67,"end":2824.79},{"text":"our","start":2824.79,"end":2825.03},{"text":"multilateral","start":2825.35,"end":2826.11},{"text":"text.","start":2826.11,"end":2826.55}]},{"text":"So here I also say that we are following a familiar structure.","start":2827.19,"end":2831.59,"topics":[],"words":[{"text":"So","start":2827.19,"end":2827.59},{"text":"here","start":2827.59,"end":2827.99},{"text":"I","start":2827.99,"end":2828.15},{"text":"also","start":2828.19,"end":2828.67},{"text":"say","start":2828.67,"end":2828.87},{"text":"that","start":2828.87,"end":2829.03},{"text":"we","start":2829.03,"end":2829.19},{"text":"are","start":2829.19,"end":2829.43},{"text":"following","start":2829.43,"end":2830.11},{"text":"a","start":2830.11,"end":2830.15},{"text":"familiar","start":2830.15,"end":2830.71},{"text":"structure.","start":2830.71,"end":2831.59}]},{"text":"and also terminology in certain cases, although we have, as I said, already been doing away with some terminology that we think is confusing and is not helpful.","start":2832.27,"end":2842.91,"topics":[],"words":[{"text":"and","start":2832.27,"end":2832.63},{"text":"also","start":2832.63,"end":2832.87},{"text":"terminology","start":2832.87,"end":2833.59},{"text":"in","start":2833.59,"end":2833.71},{"text":"certain","start":2833.71,"end":2834.03},{"text":"cases,","start":2834.03,"end":2834.43},{"text":"although","start":2834.43,"end":2834.75},{"text":"we","start":2834.75,"end":2834.91},{"text":"have,","start":2834.91,"end":2835.27},{"text":"as","start":2835.27,"end":2835.39},{"text":"I","start":2835.39,"end":2835.55},{"text":"said,","start":2835.55,"end":2835.87},{"text":"already","start":2835.87,"end":2836.59},{"text":"been","start":2836.91,"end":2837.55},{"text":"doing","start":2837.55,"end":2837.87},{"text":"away","start":2837.87,"end":2838.27},{"text":"with","start":2838.27,"end":2838.67},{"text":"some","start":2838.67,"end":2839.15},{"text":"terminology","start":2839.15,"end":2840.19},{"text":"that","start":2840.19,"end":2840.35},{"text":"we","start":2840.35,"end":2840.51},{"text":"think","start":2840.51,"end":2840.83},{"text":"is","start":2840.83,"end":2840.99},{"text":"confusing","start":2840.99,"end":2841.79},{"text":"and","start":2841.79,"end":2842.07},{"text":"is","start":2842.07,"end":2842.19},{"text":"not","start":2842.19,"end":2842.47},{"text":"helpful.","start":2842.47,"end":2842.91}]},{"text":"So with that, I'm going to move on.","start":2844.11,"end":2849.79,"topics":[],"words":[{"text":"So","start":2844.11,"end":2844.75},{"text":"with","start":2845.31,"end":2845.75},{"text":"that,","start":2845.75,"end":2846.27},{"text":"I'm","start":2847.15,"end":2847.47},{"text":"going","start":2847.47,"end":2847.79},{"text":"to","start":2847.79,"end":2848.27},{"text":"move","start":2848.67,"end":2849.15},{"text":"on.","start":2849.15,"end":2849.79}]},{"text":"And as we do have very little time for quite a substantial discussion, My proposal now is to dive into the text itself.","start":2849.79,"end":2862.79,"topics":[],"words":[{"text":"And","start":2849.79,"end":2850.11},{"text":"as","start":2850.11,"end":2850.35},{"text":"we","start":2850.35,"end":2850.51},{"text":"do","start":2850.51,"end":2850.75},{"text":"have","start":2850.75,"end":2851.31},{"text":"very","start":2851.55,"end":2852.03},{"text":"little","start":2852.03,"end":2852.51},{"text":"time","start":2852.51,"end":2852.99},{"text":"for","start":2853.59,"end":2853.87},{"text":"quite","start":2854.19,"end":2854.67},{"text":"a","start":2854.67,"end":2854.71},{"text":"substantial","start":2854.71,"end":2855.63},{"text":"discussion,","start":2855.63,"end":2856.43},{"text":"My","start":2857.27,"end":2857.43},{"text":"proposal","start":2857.43,"end":2858.31},{"text":"now","start":2858.31,"end":2858.63},{"text":"is","start":2858.71,"end":2859.03},{"text":"to","start":2859.03,"end":2859.35},{"text":"dive","start":2859.83,"end":2860.23},{"text":"into","start":2860.23,"end":2860.79},{"text":"the","start":2860.95,"end":2861.07},{"text":"text","start":2861.59,"end":2862.11},{"text":"itself.","start":2862.11,"end":2862.79}]},{"text":"We will not go article by article, we will jump some articles, but we can come back to articles that we have not discussed.","start":2864.31,"end":2875.99,"topics":[],"words":[{"text":"We","start":2864.31,"end":2864.55},{"text":"will","start":2864.55,"end":2864.79},{"text":"not","start":2864.79,"end":2865.03},{"text":"go","start":2865.03,"end":2865.35},{"text":"article","start":2865.35,"end":2865.91},{"text":"by","start":2865.91,"end":2866.15},{"text":"article,","start":2866.19,"end":2866.51},{"text":"we","start":2866.51,"end":2866.67},{"text":"will","start":2866.67,"end":2866.87},{"text":"jump","start":2866.87,"end":2867.15},{"text":"some","start":2867.15,"end":2867.43},{"text":"articles,","start":2867.43,"end":2868.07},{"text":"but","start":2868.31,"end":2868.87},{"text":"we","start":2870.07,"end":2870.79},{"text":"can","start":2870.79,"end":2870.95},{"text":"come","start":2870.95,"end":2871.19},{"text":"back","start":2871.19,"end":2871.51},{"text":"to","start":2871.51,"end":2871.75},{"text":"articles","start":2871.75,"end":2872.39},{"text":"that","start":2872.39,"end":2872.55},{"text":"we","start":2872.55,"end":2872.79},{"text":"have","start":2872.79,"end":2873.11},{"text":"not","start":2873.11,"end":2873.51},{"text":"discussed.","start":2875.19,"end":2875.99}]},{"text":"But I would like perhaps first of all to show you the first draft here is the 20th of July draft, so you all have the same draft in front of you.","start":2877.27,"end":2888.47,"topics":[],"words":[{"text":"But","start":2877.27,"end":2877.67},{"text":"I","start":2877.67,"end":2877.83},{"text":"would","start":2877.83,"end":2878.07},{"text":"like","start":2878.07,"end":2878.47},{"text":"perhaps","start":2878.47,"end":2879.19},{"text":"first","start":2879.27,"end":2879.71},{"text":"of","start":2879.71,"end":2879.83},{"text":"all","start":2879.83,"end":2880.07},{"text":"to","start":2880.07,"end":2880.31},{"text":"show","start":2880.79,"end":2881.19},{"text":"you","start":2881.19,"end":2881.43},{"text":"the","start":2881.83,"end":2881.99},{"text":"first","start":2881.99,"end":2882.47},{"text":"draft","start":2882.71,"end":2883.19},{"text":"here","start":2883.19,"end":2883.43},{"text":"is","start":2883.43,"end":2883.67},{"text":"the","start":2883.67,"end":2883.83},{"text":"20th","start":2883.83,"end":2884.47},{"text":"of","start":2884.47,"end":2884.55},{"text":"July","start":2884.55,"end":2885.11},{"text":"draft,","start":2885.11,"end":2885.51},{"text":"so","start":2885.51,"end":2885.67},{"text":"you","start":2885.67,"end":2885.99},{"text":"all","start":2885.99,"end":2886.15},{"text":"have","start":2886.15,"end":2886.39},{"text":"the","start":2886.39,"end":2886.47},{"text":"same","start":2886.47,"end":2886.79},{"text":"draft","start":2886.87,"end":2887.43},{"text":"in","start":2887.67,"end":2887.83},{"text":"front","start":2887.83,"end":2888.15},{"text":"of","start":2888.15,"end":2888.23},{"text":"you.","start":2888.23,"end":2888.47}]},{"text":"This is a draft protocol by me, the co-lead, well, of course, with the help of the secretariat, and I want to thank them very much because, you know, with something which is so divergent views, it's not easy to get all the points in there.","start":2889.59,"end":2912.43,"topics":[],"words":[{"text":"This","start":2889.59,"end":2889.91},{"text":"is","start":2889.91,"end":2890.39},{"text":"a","start":2890.63,"end":2890.71},{"text":"draft","start":2890.71,"end":2891.35},{"text":"protocol","start":2891.59,"end":2892.47},{"text":"by","start":2893.03,"end":2893.51},{"text":"me,","start":2893.51,"end":2893.91},{"text":"the","start":2893.91,"end":2894.07},{"text":"co-lead,","start":2894.07,"end":2894.71},{"text":"well,","start":2894.71,"end":2894.83},{"text":"of","start":2894.83,"end":2894.95},{"text":"course,","start":2894.95,"end":2895.27},{"text":"with","start":2895.27,"end":2895.43},{"text":"the","start":2895.43,"end":2895.51},{"text":"help","start":2895.51,"end":2895.83},{"text":"of","start":2895.83,"end":2895.91},{"text":"the","start":2895.91,"end":2896.03},{"text":"secretariat,","start":2896.03,"end":2896.79},{"text":"and","start":2896.79,"end":2896.91},{"text":"I","start":2896.91,"end":2896.95},{"text":"want","start":2896.95,"end":2897.15},{"text":"to","start":2897.15,"end":2897.23},{"text":"thank","start":2897.27,"end":2897.59},{"text":"them","start":2897.63,"end":2897.75},{"text":"very","start":2898.95,"end":2899.35},{"text":"much","start":2899.35,"end":2899.75},{"text":"because,","start":2899.75,"end":2900.31},{"text":"you","start":2900.79,"end":2900.95},{"text":"know,","start":2900.95,"end":2901.27},{"text":"with","start":2901.27,"end":2901.67},{"text":"something","start":2901.99,"end":2902.79},{"text":"which","start":2902.79,"end":2903.11},{"text":"is","start":2903.11,"end":2903.43},{"text":"so","start":2904.15,"end":2904.63},{"text":"divergent","start":2906.75,"end":2907.47},{"text":"views,","start":2907.47,"end":2907.95},{"text":"it's","start":2907.95,"end":2908.27},{"text":"not","start":2908.27,"end":2908.43},{"text":"easy","start":2908.43,"end":2908.83},{"text":"to","start":2908.83,"end":2909.23},{"text":"get","start":2910.83,"end":2911.15},{"text":"all","start":2911.23,"end":2911.47},{"text":"the","start":2911.47,"end":2911.55},{"text":"points","start":2911.55,"end":2911.95},{"text":"in","start":2911.95,"end":2912.19},{"text":"there.","start":2912.19,"end":2912.43}]},{"text":"But thank you very much to the Secretariat again.","start":2912.43,"end":2915.55,"topics":[],"words":[{"text":"But","start":2912.43,"end":2912.67},{"text":"thank","start":2913.39,"end":2913.63},{"text":"you","start":2913.63,"end":2913.71},{"text":"very","start":2913.71,"end":2913.95},{"text":"much","start":2913.95,"end":2914.19},{"text":"to","start":2914.19,"end":2914.31},{"text":"the","start":2914.31,"end":2914.39},{"text":"Secretariat","start":2914.39,"end":2915.15},{"text":"again.","start":2915.15,"end":2915.55}]},{"text":"So, Katie, can we perhaps look at the text of Article 1?","start":2916.27,"end":2921.47,"topics":[],"words":[{"text":"So,","start":2916.27,"end":2916.75},{"text":"Katie,","start":2916.75,"end":2917.15},{"text":"can","start":2917.15,"end":2917.39},{"text":"we","start":2917.39,"end":2917.51},{"text":"perhaps","start":2917.51,"end":2918.19},{"text":"look","start":2918.27,"end":2918.67},{"text":"at","start":2918.75,"end":2918.99},{"text":"the","start":2919.07,"end":2919.19},{"text":"text","start":2919.63,"end":2920.23},{"text":"of","start":2920.23,"end":2920.43},{"text":"Article","start":2920.43,"end":2920.99},{"text":"1?","start":2920.99,"end":2921.47}]},{"text":"We have it up here.","start":2924.03,"end":2925.15,"topics":[],"words":[{"text":"We","start":2924.03,"end":2924.19},{"text":"have","start":2924.19,"end":2924.51},{"text":"it","start":2924.51,"end":2924.67},{"text":"up","start":2924.67,"end":2924.91},{"text":"here.","start":2924.91,"end":2925.15}]},{"text":"I don't know, I suppose that you have brought a copy with you.","start":2925.15,"end":2928.75,"topics":[],"words":[{"text":"I","start":2925.15,"end":2925.23},{"text":"don't","start":2925.23,"end":2925.51},{"text":"know,","start":2925.51,"end":2925.59},{"text":"I","start":2925.59,"end":2925.71},{"text":"suppose","start":2925.71,"end":2926.35},{"text":"that","start":2926.35,"end":2926.51},{"text":"you","start":2926.59,"end":2926.75},{"text":"have","start":2926.75,"end":2927.07},{"text":"brought","start":2927.07,"end":2927.63},{"text":"a","start":2927.63,"end":2927.79},{"text":"copy","start":2927.79,"end":2928.19},{"text":"with","start":2928.19,"end":2928.51},{"text":"you.","start":2928.51,"end":2928.75}]},{"text":"And I have, together with the secretariat, prepared some slides so we can sort of start and discuss article by article.","start":2929.55,"end":2938.11,"topics":[],"words":[{"text":"And","start":2929.55,"end":2929.87},{"text":"I","start":2929.87,"end":2930.19},{"text":"have,","start":2930.19,"end":2930.67},{"text":"together","start":2931.15,"end":2931.55},{"text":"with","start":2931.55,"end":2931.67},{"text":"the","start":2931.67,"end":2931.75},{"text":"secretariat,","start":2931.75,"end":2932.35},{"text":"prepared","start":2932.35,"end":2932.79},{"text":"some","start":2932.79,"end":2932.99},{"text":"slides","start":2932.99,"end":2933.59},{"text":"so","start":2933.59,"end":2933.99},{"text":"we","start":2933.99,"end":2934.11},{"text":"can","start":2934.11,"end":2934.51},{"text":"sort","start":2934.67,"end":2934.95},{"text":"of","start":2934.95,"end":2935.07},{"text":"start","start":2935.07,"end":2935.63},{"text":"and","start":2935.67,"end":2935.79},{"text":"discuss","start":2935.79,"end":2936.59},{"text":"article","start":2936.67,"end":2937.23},{"text":"by","start":2937.23,"end":2937.47},{"text":"article.","start":2937.47,"end":2938.11}]},{"text":"Of course, we're not going to do any drafting online or on the text itself.","start":2938.71,"end":2944.03,"topics":[],"words":[{"text":"Of","start":2938.71,"end":2938.91},{"text":"course,","start":2938.91,"end":2939.23},{"text":"we're","start":2939.23,"end":2939.43},{"text":"not","start":2939.43,"end":2939.63},{"text":"going","start":2939.63,"end":2939.87},{"text":"to","start":2939.87,"end":2939.99},{"text":"do","start":2940.03,"end":2940.27},{"text":"any","start":2940.27,"end":2940.51},{"text":"drafting","start":2940.51,"end":2941.39},{"text":"online","start":2941.39,"end":2942.11},{"text":"or","start":2942.11,"end":2942.51},{"text":"on","start":2942.55,"end":2942.75},{"text":"the","start":2942.75,"end":2942.99},{"text":"text","start":2942.99,"end":2943.43},{"text":"itself.","start":2943.43,"end":2944.03}]},{"text":"This is a opening for the discussion.","start":2944.35,"end":2950.51,"topics":[],"words":[{"text":"This","start":2944.35,"end":2945.23},{"text":"is","start":2948.35,"end":2948.99},{"text":"a","start":2949.07,"end":2949.11},{"text":"opening","start":2949.11,"end":2949.51},{"text":"for","start":2949.51,"end":2949.75},{"text":"the","start":2949.75,"end":2949.83},{"text":"discussion.","start":2949.83,"end":2950.51}]},{"text":"I don't know if Chair wants to comment anything or shall we just put the slides up with the articles, please, Katie?","start":2950.51,"end":2957.71,"topics":[],"words":[{"text":"I","start":2950.51,"end":2950.59},{"text":"don't","start":2950.59,"end":2950.87},{"text":"know","start":2950.87,"end":2951.03},{"text":"if","start":2951.03,"end":2951.15},{"text":"Chair","start":2951.39,"end":2951.63},{"text":"wants","start":2951.63,"end":2951.95},{"text":"to","start":2951.95,"end":2952.15},{"text":"comment","start":2952.59,"end":2952.95},{"text":"anything","start":2952.99,"end":2953.47},{"text":"or","start":2953.47,"end":2953.79},{"text":"shall","start":2953.79,"end":2953.95},{"text":"we","start":2953.95,"end":2954.07},{"text":"just","start":2954.07,"end":2954.59},{"text":"put","start":2954.59,"end":2954.79},{"text":"the","start":2954.79,"end":2954.91},{"text":"slides","start":2954.91,"end":2955.31},{"text":"up","start":2955.31,"end":2955.47},{"text":"with","start":2955.47,"end":2955.67},{"text":"the","start":2955.67,"end":2955.75},{"text":"articles,","start":2955.95,"end":2956.59},{"text":"please,","start":2956.59,"end":2957.31},{"text":"Katie?","start":2957.31,"end":2957.71}]},{"text":"So it's this.","start":2961.95,"end":2962.83,"topics":[],"words":[{"text":"So","start":2961.95,"end":2962.23},{"text":"it's","start":2962.23,"end":2962.47},{"text":"this.","start":2962.47,"end":2962.83}]},{"text":"Thank you.","start":3002.63,"end":3003.11,"topics":[],"words":[{"text":"Thank","start":3002.63,"end":3002.95},{"text":"you.","start":3002.95,"end":3003.11}]},{"text":"Yes, just for, you know, I perhaps am a little bit quick because I do think we only have two days and we have lots to go through, but we have chosen some articles here that we think would be particularly interesting because they're like core subjects.","start":3003.11,"end":3021.91,"topics":[],"words":[{"text":"Yes,","start":3003.11,"end":3003.59},{"text":"just","start":3003.91,"end":3004.31},{"text":"for,","start":3004.31,"end":3004.79},{"text":"you","start":3005.19,"end":3005.35},{"text":"know,","start":3005.35,"end":3005.67},{"text":"I","start":3007.11,"end":3007.27},{"text":"perhaps","start":3007.27,"end":3007.75},{"text":"am","start":3007.75,"end":3008.07},{"text":"a","start":3008.07,"end":3008.11},{"text":"little","start":3008.11,"end":3008.39},{"text":"bit","start":3008.39,"end":3008.63},{"text":"quick","start":3008.63,"end":3009.11},{"text":"because","start":3009.19,"end":3009.51},{"text":"I","start":3009.51,"end":3009.59},{"text":"do","start":3009.59,"end":3009.79},{"text":"think","start":3009.79,"end":3010.03},{"text":"we","start":3010.03,"end":3010.11},{"text":"only","start":3010.31,"end":3010.47},{"text":"have","start":3010.51,"end":3010.71},{"text":"two","start":3010.71,"end":3010.87},{"text":"days","start":3010.87,"end":3011.15},{"text":"and","start":3011.15,"end":3011.27},{"text":"we","start":3011.27,"end":3011.35},{"text":"have","start":3011.35,"end":3011.47},{"text":"lots","start":3011.47,"end":3011.67},{"text":"to","start":3011.67,"end":3011.83},{"text":"go","start":3011.83,"end":3011.99},{"text":"through,","start":3011.99,"end":3012.31},{"text":"but","start":3012.79,"end":3013.03},{"text":"we","start":3013.11,"end":3013.27},{"text":"have","start":3013.27,"end":3013.51},{"text":"chosen","start":3013.51,"end":3013.99},{"text":"some","start":3013.99,"end":3014.47},{"text":"articles","start":3014.47,"end":3015.19},{"text":"here","start":3015.19,"end":3015.59},{"text":"that","start":3015.59,"end":3015.91},{"text":"we","start":3015.91,"end":3016.15},{"text":"think","start":3016.15,"end":3016.63},{"text":"would","start":3017.43,"end":3017.67},{"text":"be","start":3017.67,"end":3018.07},{"text":"particularly","start":3018.11,"end":3018.71},{"text":"interesting","start":3018.71,"end":3019.59},{"text":"because","start":3019.75,"end":3020.07},{"text":"they're","start":3020.07,"end":3020.23},{"text":"like","start":3020.39,"end":3020.67},{"text":"core","start":3020.67,"end":3021.11},{"text":"subjects.","start":3021.11,"end":3021.91}]},{"text":"And if you do feel that we need to choose some others, if we can come back to that afterwards so that we now have, at least from our perspective here, a way forward to discuss the certain core elements of this protocol.","start":3022.51,"end":3040.03,"topics":[],"words":[{"text":"And","start":3022.51,"end":3023.31},{"text":"if","start":3023.31,"end":3023.63},{"text":"you","start":3023.63,"end":3023.71},{"text":"do","start":3023.71,"end":3024.03},{"text":"feel","start":3024.03,"end":3024.51},{"text":"that","start":3024.51,"end":3024.75},{"text":"we","start":3024.75,"end":3024.87},{"text":"need","start":3024.87,"end":3025.07},{"text":"to","start":3025.07,"end":3025.19},{"text":"choose","start":3025.19,"end":3025.79},{"text":"some","start":3025.79,"end":3026.03},{"text":"others,","start":3026.03,"end":3026.59},{"text":"if","start":3026.59,"end":3026.83},{"text":"we","start":3026.83,"end":3026.91},{"text":"can","start":3026.91,"end":3027.07},{"text":"come","start":3027.07,"end":3027.31},{"text":"back","start":3027.31,"end":3027.55},{"text":"to","start":3027.55,"end":3027.71},{"text":"that","start":3027.71,"end":3028.03},{"text":"afterwards","start":3028.15,"end":3028.75},{"text":"so","start":3028.75,"end":3029.07},{"text":"that","start":3029.07,"end":3029.31},{"text":"we","start":3029.39,"end":3029.71},{"text":"now","start":3029.71,"end":3030.27},{"text":"have,","start":3030.27,"end":3030.75},{"text":"at","start":3030.83,"end":3030.99},{"text":"least","start":3030.99,"end":3031.55},{"text":"from","start":3031.55,"end":3031.87},{"text":"our","start":3031.87,"end":3032.11},{"text":"perspective","start":3032.11,"end":3032.67},{"text":"here,","start":3032.75,"end":3032.99},{"text":"a","start":3034.03,"end":3034.11},{"text":"way","start":3034.11,"end":3034.35},{"text":"forward","start":3034.35,"end":3034.91},{"text":"to","start":3034.91,"end":3035.55},{"text":"discuss","start":3036.11,"end":3036.67},{"text":"the","start":3036.67,"end":3036.79},{"text":"certain","start":3036.79,"end":3037.15},{"text":"core","start":3037.15,"end":3037.71},{"text":"elements","start":3037.71,"end":3038.35},{"text":"of","start":3038.35,"end":3038.83},{"text":"this","start":3038.83,"end":3039.23},{"text":"protocol.","start":3039.47,"end":3040.03}]},{"text":"But if you do feel that they're missing, you would like to talk about some other articles, Perhaps we can accommodate that after we've gone through the articles as proposed by me and the secretary.","start":3040.03,"end":3054.83,"topics":[],"words":[{"text":"But","start":3040.03,"end":3040.27},{"text":"if","start":3040.27,"end":3040.51},{"text":"you","start":3040.51,"end":3040.67},{"text":"do","start":3040.67,"end":3040.91},{"text":"feel","start":3040.91,"end":3041.23},{"text":"that","start":3041.23,"end":3041.47},{"text":"they're","start":3041.47,"end":3041.79},{"text":"missing,","start":3041.79,"end":3042.35},{"text":"you","start":3042.35,"end":3042.59},{"text":"would","start":3042.59,"end":3042.79},{"text":"like","start":3042.79,"end":3042.99},{"text":"to","start":3042.99,"end":3043.11},{"text":"talk","start":3043.15,"end":3043.47},{"text":"about","start":3043.47,"end":3043.71},{"text":"some","start":3043.71,"end":3043.95},{"text":"other","start":3043.95,"end":3044.27},{"text":"articles,","start":3044.27,"end":3044.91},{"text":"Perhaps","start":3045.67,"end":3046.23},{"text":"we","start":3046.23,"end":3046.47},{"text":"can","start":3046.47,"end":3046.79},{"text":"accommodate","start":3046.87,"end":3048.39},{"text":"that","start":3048.39,"end":3048.79},{"text":"after","start":3048.95,"end":3049.47},{"text":"we've","start":3049.47,"end":3049.79},{"text":"gone","start":3049.79,"end":3050.15},{"text":"through","start":3050.15,"end":3050.55},{"text":"the","start":3050.55,"end":3050.75},{"text":"articles","start":3050.95,"end":3051.75},{"text":"as","start":3051.75,"end":3052.23},{"text":"proposed","start":3052.23,"end":3052.87},{"text":"by","start":3052.87,"end":3053.35},{"text":"me","start":3053.59,"end":3053.99},{"text":"and","start":3053.99,"end":3054.19},{"text":"the","start":3054.19,"end":3054.27},{"text":"secretary.","start":3054.27,"end":3054.83}]},{"text":"So article one, you have, I hope, been able to study it.","start":3056.63,"end":3062.39,"topics":[],"words":[{"text":"So","start":3056.63,"end":3057.27},{"text":"article","start":3058.07,"end":3058.55},{"text":"one,","start":3058.55,"end":3059.11},{"text":"you","start":3059.11,"end":3059.35},{"text":"have,","start":3059.35,"end":3059.83},{"text":"I","start":3059.83,"end":3060.07},{"text":"hope,","start":3060.07,"end":3060.71},{"text":"been","start":3060.79,"end":3061.11},{"text":"able","start":3061.11,"end":3061.43},{"text":"to","start":3061.43,"end":3061.83},{"text":"study","start":3061.83,"end":3062.27},{"text":"it.","start":3062.27,"end":3062.39}]},{"text":"It's the draft 20th of July.","start":3062.39,"end":3064.63,"topics":[],"words":[{"text":"It's","start":3062.39,"end":3062.63},{"text":"the","start":3062.63,"end":3062.75},{"text":"draft","start":3062.75,"end":3063.31},{"text":"20th","start":3063.31,"end":3063.83},{"text":"of","start":3063.83,"end":3064.07},{"text":"July.","start":3064.07,"end":3064.63}]},{"text":"What it does, it deals with persons covered.","start":3066.19,"end":3069.91,"topics":[],"words":[{"text":"What","start":3066.19,"end":3066.47},{"text":"it","start":3066.47,"end":3066.67},{"text":"does,","start":3066.67,"end":3067.19},{"text":"it","start":3067.19,"end":3067.91},{"text":"deals","start":3067.91,"end":3068.39},{"text":"with","start":3068.39,"end":3068.55},{"text":"persons","start":3068.55,"end":3069.19},{"text":"covered.","start":3069.19,"end":3069.91}]},{"text":"And of course, we know persons covered is the typical inclusion in our double tax treaties and, uh, it could be also, of course, used in this context of a multilateral treaty.","start":3071.11,"end":3084.95,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"And","start":3071.11,"end":3071.55},{"text":"of","start":3071.55,"end":3071.67},{"text":"course,","start":3071.67,"end":3072.07},{"text":"we","start":3072.31,"end":3072.63},{"text":"know","start":3072.63,"end":3073.11},{"text":"persons","start":3074.43,"end":3074.87},{"text":"covered","start":3074.87,"end":3075.27},{"text":"is","start":3075.27,"end":3075.43},{"text":"the","start":3075.43,"end":3075.51},{"text":"typical","start":3075.51,"end":3076.39},{"text":"inclusion","start":3076.63,"end":3077.35},{"text":"in","start":3077.35,"end":3077.43},{"text":"our","start":3077.43,"end":3077.59},{"text":"double","start":3077.59,"end":3077.91},{"text":"tax","start":3077.91,"end":3078.23},{"text":"treaties","start":3078.23,"end":3078.79},{"text":"and,","start":3078.79,"end":3079.19},{"text":"uh,","start":3079.19,"end":3079.23},{"text":"it","start":3079.23,"end":3079.75},{"text":"could","start":3079.75,"end":3079.99},{"text":"be","start":3079.99,"end":3080.31},{"text":"also,","start":3080.31,"end":3080.83},{"text":"of","start":3080.83,"end":3080.95},{"text":"course,","start":3080.99,"end":3081.35},{"text":"used","start":3081.35,"end":3081.83},{"text":"in","start":3081.83,"end":3081.95},{"text":"this","start":3081.95,"end":3082.23},{"text":"context","start":3082.23,"end":3082.87},{"text":"of","start":3082.91,"end":3083.07},{"text":"a","start":3083.07,"end":3083.11},{"text":"multilateral","start":3083.11,"end":3083.99},{"text":"treaty.","start":3084.47,"end":3084.95}]},{"text":"So it is May.","start":3085.63,"end":3087.63,"topics":[],"words":[{"text":"So","start":3085.63,"end":3086.27},{"text":"it","start":3086.83,"end":3087.07},{"text":"is","start":3087.07,"end":3087.23},{"text":"May.","start":3087.23,"end":3087.63}]},{"text":"It is one of the issues that is included is the subject to tax rule.","start":3087.63,"end":3095.63,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"It","start":3087.63,"end":3087.87},{"text":"is","start":3087.87,"end":3088.19},{"text":"one","start":3089.79,"end":3090.19},{"text":"of","start":3090.19,"end":3090.43},{"text":"the","start":3090.43,"end":3090.59},{"text":"issues","start":3091.23,"end":3091.79},{"text":"that","start":3091.79,"end":3092.11},{"text":"is","start":3092.19,"end":3092.43},{"text":"included","start":3092.43,"end":3093.23},{"text":"is","start":3093.23,"end":3093.63},{"text":"the","start":3093.63,"end":3093.83},{"text":"subject","start":3094.27,"end":3094.83},{"text":"to","start":3094.83,"end":3094.91},{"text":"tax","start":3094.91,"end":3095.23},{"text":"rule.","start":3095.23,"end":3095.63}]},{"text":"The low taxed income rule in paragraph three is based on the 2025 UN model.","start":3095.95,"end":3103.31,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"The","start":3095.95,"end":3096.07},{"text":"low","start":3096.11,"end":3096.59},{"text":"taxed","start":3096.59,"end":3097.07},{"text":"income","start":3097.07,"end":3097.55},{"text":"rule","start":3097.55,"end":3097.87},{"text":"in","start":3097.87,"end":3098.11},{"text":"paragraph","start":3098.11,"end":3098.55},{"text":"three","start":3098.55,"end":3099.15},{"text":"is","start":3099.55,"end":3099.79},{"text":"based","start":3099.79,"end":3100.23},{"text":"on","start":3100.23,"end":3100.35},{"text":"the","start":3100.35,"end":3100.43},{"text":"2025","start":3100.43,"end":3101.95},{"text":"UN","start":3102.03,"end":3102.79},{"text":"model.","start":3102.79,"end":3103.31}]},{"text":"We did have a discussion in our group on the necessary inclusion of a subject to tax rule or a low income, low taxed income rule.","start":3103.55,"end":3114.19,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"We","start":3103.55,"end":3103.75},{"text":"did","start":3103.75,"end":3104.03},{"text":"have","start":3104.03,"end":3104.27},{"text":"a","start":3104.27,"end":3104.31},{"text":"discussion","start":3104.31,"end":3105.07},{"text":"in","start":3105.07,"end":3105.39},{"text":"our","start":3105.39,"end":3105.51},{"text":"group","start":3105.51,"end":3105.95},{"text":"on","start":3106.03,"end":3106.43},{"text":"the","start":3106.51,"end":3106.71},{"text":"necessary","start":3107.31,"end":3108.35},{"text":"inclusion","start":3108.67,"end":3109.47},{"text":"of","start":3109.47,"end":3109.71},{"text":"a","start":3109.71,"end":3109.79},{"text":"subject","start":3109.79,"end":3110.19},{"text":"to","start":3110.19,"end":3110.27},{"text":"tax","start":3110.27,"end":3110.67},{"text":"rule","start":3110.67,"end":3110.99},{"text":"or","start":3110.99,"end":3111.23},{"text":"a","start":3111.23,"end":3111.27},{"text":"low","start":3111.27,"end":3111.55},{"text":"income,","start":3111.55,"end":3112.27},{"text":"low","start":3112.75,"end":3112.99},{"text":"taxed","start":3112.99,"end":3113.39},{"text":"income","start":3113.39,"end":3113.71},{"text":"rule.","start":3113.71,"end":3114.19}]},{"text":"We have it here for your discussion.","start":3114.91,"end":3116.91,"topics":[],"words":[{"text":"We","start":3114.91,"end":3115.15},{"text":"have","start":3115.15,"end":3115.43},{"text":"it","start":3115.43,"end":3115.55},{"text":"here","start":3115.55,"end":3115.79},{"text":"for","start":3115.79,"end":3115.95},{"text":"your","start":3115.95,"end":3116.15},{"text":"discussion.","start":3116.15,"end":3116.91}]},{"text":"But as it has been part of both OECD and the UN models, we thought that it was a good point to have in our tax.","start":3118.43,"end":3129.47,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"But","start":3118.43,"end":3118.75},{"text":"as","start":3118.75,"end":3119.23},{"text":"it","start":3119.23,"end":3119.47},{"text":"has","start":3119.47,"end":3119.79},{"text":"been","start":3119.79,"end":3120.27},{"text":"part","start":3120.27,"end":3120.83},{"text":"of","start":3120.83,"end":3121.03},{"text":"both","start":3121.07,"end":3121.55},{"text":"OECD","start":3121.55,"end":3122.43},{"text":"and","start":3122.43,"end":3122.71},{"text":"the","start":3122.71,"end":3122.79},{"text":"UN","start":3122.83,"end":3123.47},{"text":"models,","start":3123.79,"end":3124.51},{"text":"we","start":3124.51,"end":3124.75},{"text":"thought","start":3124.75,"end":3125.07},{"text":"that","start":3125.07,"end":3125.31},{"text":"it","start":3125.31,"end":3125.47},{"text":"was","start":3125.55,"end":3125.95},{"text":"a","start":3125.95,"end":3126.03},{"text":"good","start":3126.91,"end":3127.23},{"text":"point","start":3127.23,"end":3127.91},{"text":"to","start":3127.91,"end":3128.11},{"text":"have","start":3128.27,"end":3128.59},{"text":"in","start":3128.59,"end":3128.75},{"text":"our","start":3128.75,"end":3128.99},{"text":"tax.","start":3128.99,"end":3129.47}]},{"text":"And the question we should ask ourselves, should you have a more wider subject to tax rule than the one that we are proposing?","start":3130.91,"end":3139.39,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"And","start":3130.91,"end":3131.71},{"text":"the","start":3131.71,"end":3132.19},{"text":"question","start":3132.19,"end":3132.75},{"text":"we","start":3132.75,"end":3132.91},{"text":"should","start":3132.91,"end":3133.31},{"text":"ask","start":3133.39,"end":3133.59},{"text":"ourselves,","start":3133.59,"end":3134.11},{"text":"should","start":3134.11,"end":3134.23},{"text":"you","start":3134.23,"end":3134.35},{"text":"have","start":3134.35,"end":3134.59},{"text":"a","start":3134.59,"end":3134.67},{"text":"more","start":3134.67,"end":3135.07},{"text":"wider","start":3135.15,"end":3135.95},{"text":"subject","start":3135.95,"end":3136.71},{"text":"to","start":3136.71,"end":3136.79},{"text":"tax","start":3136.79,"end":3137.23},{"text":"rule","start":3137.23,"end":3137.47},{"text":"than","start":3137.47,"end":3137.71},{"text":"the","start":3137.71,"end":3137.87},{"text":"one","start":3137.87,"end":3138.19},{"text":"that","start":3138.19,"end":3138.35},{"text":"we","start":3138.35,"end":3138.51},{"text":"are","start":3138.51,"end":3138.59},{"text":"proposing?","start":3138.59,"end":3139.39}]},{"text":"But you're very welcome to start.","start":3141.15,"end":3143.47,"topics":[],"words":[{"text":"But","start":3141.15,"end":3141.39},{"text":"you're","start":3141.47,"end":3141.67},{"text":"very","start":3141.67,"end":3141.87},{"text":"welcome","start":3141.87,"end":3142.59},{"text":"to","start":3142.59,"end":3142.79},{"text":"start.","start":3142.79,"end":3143.47}]},{"text":"with your comments on article 1, if you have any.","start":3144.87,"end":3148.63,"topics":[],"words":[{"text":"with","start":3144.87,"end":3145.11},{"text":"your","start":3145.11,"end":3145.35},{"text":"comments","start":3145.35,"end":3145.99},{"text":"on","start":3145.99,"end":3146.39},{"text":"article","start":3146.47,"end":3147.03},{"text":"1,","start":3147.03,"end":3147.51},{"text":"if","start":3147.51,"end":3147.71},{"text":"you","start":3147.75,"end":3147.87},{"text":"have","start":3147.87,"end":3148.23},{"text":"any.","start":3148.23,"end":3148.63}]},{"text":"So I have someone who wants to break the ice.","start":3167.11,"end":3169.79,"topics":[],"words":[{"text":"So","start":3167.11,"end":3167.43},{"text":"I","start":3167.43,"end":3167.59},{"text":"have","start":3167.59,"end":3167.99},{"text":"someone","start":3168.15,"end":3168.63},{"text":"who","start":3168.63,"end":3168.71},{"text":"wants","start":3168.71,"end":3169.03},{"text":"to","start":3169.03,"end":3169.15},{"text":"break","start":3169.15,"end":3169.43},{"text":"the","start":3169.47,"end":3169.55},{"text":"ice.","start":3169.55,"end":3169.79}]},{"text":"I'm very grateful.","start":3169.79,"end":3170.87,"topics":[],"words":[{"text":"I'm","start":3169.79,"end":3169.99},{"text":"very","start":3169.99,"end":3170.23},{"text":"grateful.","start":3170.23,"end":3170.87}]},{"text":"United Kingdom, please go ahead.","start":3170.87,"end":3172.63,"topics":[],"words":[{"text":"United","start":3170.87,"end":3171.39},{"text":"Kingdom,","start":3171.39,"end":3171.83},{"text":"please","start":3171.83,"end":3172.15},{"text":"go","start":3172.15,"end":3172.31},{"text":"ahead.","start":3172.31,"end":3172.63}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":3,"start":3174.79,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=3175","paragraphs":[{"sentences":[{"text":"Thank you very much.","start":3174.79,"end":3175.59,"topics":[],"words":[{"text":"Thank","start":3174.79,"end":3174.95},{"text":"you","start":3174.95,"end":3175.03},{"text":"very","start":3175.03,"end":3175.19},{"text":"much.","start":3175.19,"end":3175.59}]},{"text":"The UK would like to thank the co-lead and the secretariat for their efforts to advance protocol 1.","start":3175.67,"end":3180.63,"topics":[],"words":[{"text":"The","start":3175.67,"end":3175.79},{"text":"UK","start":3175.79,"end":3176.07},{"text":"would","start":3176.07,"end":3176.23},{"text":"like","start":3176.23,"end":3176.43},{"text":"to","start":3176.43,"end":3176.55},{"text":"thank","start":3176.55,"end":3177.03},{"text":"the","start":3177.03,"end":3177.11},{"text":"co-lead","start":3177.11,"end":3177.67},{"text":"and","start":3177.67,"end":3177.79},{"text":"the","start":3177.79,"end":3177.87},{"text":"secretariat","start":3177.87,"end":3178.59},{"text":"for","start":3178.59,"end":3178.71},{"text":"their","start":3178.71,"end":3178.91},{"text":"efforts","start":3178.91,"end":3179.43},{"text":"to","start":3179.43,"end":3179.55},{"text":"advance","start":3179.55,"end":3179.91},{"text":"protocol","start":3179.91,"end":3180.31},{"text":"1.","start":3180.31,"end":3180.63}]},{"text":"We'll turn to our detailed comments on Article 1 shortly.","start":3181.39,"end":3184.15,"topics":[],"words":[{"text":"We'll","start":3181.39,"end":3181.59},{"text":"turn","start":3181.59,"end":3181.87},{"text":"to","start":3181.87,"end":3181.99},{"text":"our","start":3181.99,"end":3182.07},{"text":"detailed","start":3182.07,"end":3182.43},{"text":"comments","start":3182.43,"end":3182.91},{"text":"on","start":3182.91,"end":3183.03},{"text":"Article","start":3183.03,"end":3183.39},{"text":"1","start":3183.39,"end":3183.59},{"text":"shortly.","start":3183.59,"end":3184.15}]}]},{"sentences":[{"text":"But before we do so, we wanted to make some more general comments on the draft protocol.","start":3184.63,"end":3188.87,"topics":[],"words":[{"text":"But","start":3184.63,"end":3184.75},{"text":"before","start":3184.75,"end":3185.03},{"text":"we","start":3185.03,"end":3185.11},{"text":"do","start":3185.11,"end":3185.35},{"text":"so,","start":3185.35,"end":3185.67},{"text":"we","start":3185.83,"end":3185.91},{"text":"wanted","start":3185.91,"end":3186.19},{"text":"to","start":3186.19,"end":3186.27},{"text":"make","start":3186.27,"end":3186.39},{"text":"some","start":3186.39,"end":3186.55},{"text":"more","start":3186.55,"end":3186.71},{"text":"general","start":3186.71,"end":3187.19},{"text":"comments","start":3187.19,"end":3187.75},{"text":"on","start":3187.79,"end":3187.91},{"text":"the","start":3187.91,"end":3187.99},{"text":"draft","start":3187.99,"end":3188.31},{"text":"protocol.","start":3188.31,"end":3188.87}]}]},{"sentences":[{"text":"Overall, we continue to have significant concerns about the substance of the draft protocol.","start":3189.75,"end":3194.63,"topics":[],"words":[{"text":"Overall,","start":3189.75,"end":3190.39},{"text":"we","start":3190.47,"end":3190.59},{"text":"continue","start":3190.59,"end":3191.03},{"text":"to","start":3191.03,"end":3191.11},{"text":"have","start":3191.11,"end":3191.27},{"text":"significant","start":3191.27,"end":3191.99},{"text":"concerns","start":3191.99,"end":3192.71},{"text":"about","start":3192.71,"end":3192.95},{"text":"the","start":3192.95,"end":3193.03},{"text":"substance","start":3193.03,"end":3193.63},{"text":"of","start":3193.63,"end":3193.75},{"text":"the","start":3193.75,"end":3193.83},{"text":"draft","start":3193.83,"end":3194.07},{"text":"protocol.","start":3194.07,"end":3194.63}]},{"text":"The UK is a jurisdiction that has supported.","start":3195.19,"end":3197.71,"topics":[],"words":[{"text":"The","start":3195.19,"end":3195.35},{"text":"UK","start":3195.35,"end":3195.63},{"text":"is","start":3195.63,"end":3195.75},{"text":"a","start":3195.75,"end":3195.79},{"text":"jurisdiction","start":3195.79,"end":3196.55},{"text":"that","start":3196.87,"end":3197.03},{"text":"has","start":3197.03,"end":3197.15},{"text":"supported.","start":3197.15,"end":3197.71}]}]},{"sentences":[{"text":"Reforms to the international tax framework to better ensure that business profits are taxed where businesses act and create value in a more digitalized and globalized economy.","start":3197.71,"end":3206.63,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."},{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"Reforms","start":3197.71,"end":3198.15},{"text":"to","start":3198.15,"end":3198.27},{"text":"the","start":3198.27,"end":3198.35},{"text":"international","start":3198.35,"end":3198.87},{"text":"tax","start":3198.87,"end":3199.19},{"text":"framework","start":3199.19,"end":3199.67},{"text":"to","start":3199.67,"end":3199.83},{"text":"better","start":3199.83,"end":3200.11},{"text":"ensure","start":3200.11,"end":3200.63},{"text":"that","start":3200.63,"end":3200.79},{"text":"business","start":3200.79,"end":3201.07},{"text":"profits","start":3201.07,"end":3201.51},{"text":"are","start":3201.51,"end":3201.59},{"text":"taxed","start":3201.59,"end":3201.91},{"text":"where","start":3201.91,"end":3202.07},{"text":"businesses","start":3202.07,"end":3202.51},{"text":"act","start":3202.51,"end":3202.79},{"text":"and","start":3203.11,"end":3203.27},{"text":"create","start":3203.27,"end":3203.55},{"text":"value","start":3203.55,"end":3203.99},{"text":"in","start":3204.07,"end":3204.19},{"text":"a","start":3204.19,"end":3204.23},{"text":"more","start":3204.23,"end":3204.39},{"text":"digitalized","start":3204.39,"end":3205.11},{"text":"and","start":3205.35,"end":3205.55},{"text":"globalized","start":3205.55,"end":3206.11},{"text":"economy.","start":3206.11,"end":3206.63}]},{"text":"However, we think that the approach taken in the draft protocol would fundamentally depart from that principle.","start":3207.19,"end":3212.79,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"However,","start":3207.19,"end":3207.83},{"text":"we","start":3208.15,"end":3208.39},{"text":"think","start":3208.39,"end":3208.55},{"text":"that","start":3208.55,"end":3208.71},{"text":"the","start":3208.71,"end":3208.79},{"text":"approach","start":3208.79,"end":3209.27},{"text":"taken","start":3209.27,"end":3209.75},{"text":"in","start":3209.75,"end":3209.87},{"text":"the","start":3209.87,"end":3209.95},{"text":"draft","start":3209.95,"end":3210.19},{"text":"protocol","start":3210.19,"end":3210.59},{"text":"would","start":3210.59,"end":3210.71},{"text":"fundamentally","start":3210.71,"end":3211.51},{"text":"depart","start":3211.51,"end":3211.91},{"text":"from","start":3211.91,"end":3212.11},{"text":"that","start":3212.11,"end":3212.23},{"text":"principle.","start":3212.23,"end":3212.79}]},{"text":"We also think that it would give rise to double or excessive taxation that would act as a barrier to cross-border trade and investment.","start":3213.35,"end":3219.23,"topics":[{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."}],"words":[{"text":"We","start":3213.35,"end":3213.51},{"text":"also","start":3213.51,"end":3213.83},{"text":"think","start":3213.83,"end":3213.99},{"text":"that","start":3213.99,"end":3214.11},{"text":"it","start":3214.11,"end":3214.19},{"text":"would","start":3214.19,"end":3214.31},{"text":"give","start":3214.31,"end":3214.47},{"text":"rise","start":3214.47,"end":3214.87},{"text":"to","start":3214.87,"end":3214.99},{"text":"double","start":3214.99,"end":3215.43},{"text":"or","start":3215.43,"end":3215.59},{"text":"excessive","start":3215.59,"end":3215.95},{"text":"taxation","start":3215.95,"end":3216.63},{"text":"that","start":3216.87,"end":3216.99},{"text":"would","start":3216.99,"end":3217.11},{"text":"act","start":3217.11,"end":3217.39},{"text":"as","start":3217.39,"end":3217.47},{"text":"a","start":3217.47,"end":3217.51},{"text":"barrier","start":3217.51,"end":3217.87},{"text":"to","start":3217.87,"end":3217.95},{"text":"cross-border","start":3217.95,"end":3218.43},{"text":"trade","start":3218.43,"end":3218.67},{"text":"and","start":3218.67,"end":3218.79},{"text":"investment.","start":3218.79,"end":3219.23}]},{"text":"We understand that the protocol is intended to be optional and that there might.","start":3219.91,"end":3223.39,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"We","start":3219.91,"end":3220.07},{"text":"understand","start":3220.07,"end":3220.75},{"text":"that","start":3220.75,"end":3220.87},{"text":"the","start":3220.87,"end":3220.95},{"text":"protocol","start":3220.95,"end":3221.35},{"text":"is","start":3221.35,"end":3221.43},{"text":"intended","start":3221.43,"end":3221.79},{"text":"to","start":3221.79,"end":3221.87},{"text":"be","start":3221.87,"end":3221.99},{"text":"optional","start":3221.99,"end":3222.47},{"text":"and","start":3222.83,"end":3222.95},{"text":"that","start":3222.95,"end":3223.07},{"text":"there","start":3223.07,"end":3223.19},{"text":"might.","start":3223.19,"end":3223.39}]}]},{"sentences":[{"text":"Be states that, despite the points above, support.","start":3223.39,"end":3225.71,"topics":[],"words":[{"text":"Be","start":3223.39,"end":3223.51},{"text":"states","start":3223.51,"end":3223.87},{"text":"that,","start":3223.87,"end":3224.11},{"text":"despite","start":3224.11,"end":3224.63},{"text":"the","start":3224.63,"end":3224.71},{"text":"points","start":3224.71,"end":3224.95},{"text":"above,","start":3224.95,"end":3225.27},{"text":"support.","start":3225.27,"end":3225.71}]}]},{"sentences":[{"text":"The approach taken and are willing to incorporate it in their bilateral treaties.","start":3225.71,"end":3229.27,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"The","start":3225.71,"end":3225.79},{"text":"approach","start":3225.79,"end":3226.15},{"text":"taken","start":3226.15,"end":3226.55},{"text":"and","start":3226.67,"end":3226.79},{"text":"are","start":3226.79,"end":3226.87},{"text":"willing","start":3226.87,"end":3227.19},{"text":"to","start":3227.19,"end":3227.31},{"text":"incorporate","start":3227.31,"end":3227.83},{"text":"it","start":3227.83,"end":3227.99},{"text":"in","start":3227.99,"end":3228.15},{"text":"their","start":3228.15,"end":3228.27},{"text":"bilateral","start":3228.27,"end":3228.71},{"text":"treaties.","start":3228.71,"end":3229.27}]},{"text":"However, we wanted to register our position and our concerns and link to that, emphasise the importance of it being made clear that this is an optional protocol and should not be viewed as an articulation of Article 5 of the Framework Convention or give effect to the obligations that it imposes.","start":3229.71,"end":3244.83,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"However,","start":3229.71,"end":3230.35},{"text":"we","start":3230.67,"end":3230.87},{"text":"wanted","start":3230.87,"end":3231.11},{"text":"to","start":3231.11,"end":3231.19},{"text":"register","start":3231.19,"end":3231.63},{"text":"our","start":3231.63,"end":3231.71},{"text":"position","start":3231.71,"end":3232.27},{"text":"and","start":3232.27,"end":3232.47},{"text":"our","start":3232.47,"end":3232.55},{"text":"concerns","start":3232.55,"end":3233.23},{"text":"and","start":3233.23,"end":3233.35},{"text":"link","start":3233.35,"end":3233.55},{"text":"to","start":3233.55,"end":3233.67},{"text":"that,","start":3233.67,"end":3233.95},{"text":"emphasise","start":3234.27,"end":3234.75},{"text":"the","start":3234.75,"end":3234.87},{"text":"importance","start":3234.87,"end":3235.59},{"text":"of","start":3235.59,"end":3235.71},{"text":"it","start":3235.71,"end":3235.79},{"text":"being","start":3235.79,"end":3235.99},{"text":"made","start":3235.99,"end":3236.15},{"text":"clear","start":3236.15,"end":3236.51},{"text":"that","start":3236.51,"end":3236.71},{"text":"this","start":3236.71,"end":3236.87},{"text":"is","start":3236.87,"end":3236.99},{"text":"an","start":3236.99,"end":3237.15},{"text":"optional","start":3237.15,"end":3237.63},{"text":"protocol","start":3237.63,"end":3238.27},{"text":"and","start":3238.43,"end":3238.59},{"text":"should","start":3238.59,"end":3238.75},{"text":"not","start":3238.75,"end":3238.99},{"text":"be","start":3238.99,"end":3239.15},{"text":"viewed","start":3239.15,"end":3239.43},{"text":"as","start":3239.43,"end":3239.55},{"text":"an","start":3239.55,"end":3239.63},{"text":"articulation","start":3239.63,"end":3240.27},{"text":"of","start":3240.27,"end":3240.35},{"text":"Article","start":3240.35,"end":3240.67},{"text":"5","start":3240.67,"end":3240.91},{"text":"of","start":3240.91,"end":3240.99},{"text":"the","start":3240.99,"end":3241.11},{"text":"Framework","start":3241.11,"end":3241.43},{"text":"Convention","start":3241.43,"end":3241.95},{"text":"or","start":3242.51,"end":3242.63},{"text":"give","start":3242.63,"end":3242.79},{"text":"effect","start":3242.79,"end":3243.19},{"text":"to","start":3243.19,"end":3243.27},{"text":"the","start":3243.27,"end":3243.35},{"text":"obligations","start":3243.35,"end":3243.95},{"text":"that","start":3243.95,"end":3244.11},{"text":"it","start":3244.11,"end":3244.19},{"text":"imposes.","start":3244.19,"end":3244.83}]},{"text":"Turning now to then our comments on Article 1.","start":3245.95,"end":3247.95,"topics":[],"words":[{"text":"Turning","start":3245.95,"end":3246.27},{"text":"now","start":3246.27,"end":3246.43},{"text":"to","start":3246.43,"end":3246.55},{"text":"then","start":3246.55,"end":3246.75},{"text":"our","start":3246.75,"end":3246.87},{"text":"comments","start":3246.87,"end":3247.27},{"text":"on","start":3247.27,"end":3247.35},{"text":"Article","start":3247.35,"end":3247.63},{"text":"1.","start":3247.63,"end":3247.95}]},{"text":"The UK notes that, although article 1 broadly follows established treaty drafting, we would welcome clarification on how those provisions are intended to operate alongside equivalent provisions that are already contained in bilateral tax treaties.","start":3248.71,"end":3259.67,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"The","start":3248.71,"end":3248.83},{"text":"UK","start":3248.83,"end":3249.03},{"text":"notes","start":3249.03,"end":3249.31},{"text":"that,","start":3249.31,"end":3249.43},{"text":"although","start":3249.43,"end":3249.67},{"text":"article","start":3249.67,"end":3250.03},{"text":"1","start":3250.03,"end":3250.19},{"text":"broadly","start":3250.19,"end":3250.55},{"text":"follows","start":3250.55,"end":3250.99},{"text":"established","start":3250.99,"end":3251.47},{"text":"treaty","start":3251.47,"end":3251.67},{"text":"drafting,","start":3251.67,"end":3252.23},{"text":"we","start":3252.47,"end":3252.59},{"text":"would","start":3252.59,"end":3252.79},{"text":"welcome","start":3252.79,"end":3253.15},{"text":"clarification","start":3253.15,"end":3253.91},{"text":"on","start":3253.91,"end":3253.99},{"text":"how","start":3253.99,"end":3254.23},{"text":"those","start":3254.23,"end":3254.43},{"text":"provisions","start":3254.43,"end":3254.99},{"text":"are","start":3254.99,"end":3255.07},{"text":"intended","start":3255.07,"end":3255.43},{"text":"to","start":3255.43,"end":3255.55},{"text":"operate","start":3255.55,"end":3255.83},{"text":"alongside","start":3255.83,"end":3256.47},{"text":"equivalent","start":3256.47,"end":3256.95},{"text":"provisions","start":3256.95,"end":3257.31},{"text":"that","start":3257.31,"end":3257.43},{"text":"are","start":3257.43,"end":3257.51},{"text":"already","start":3257.51,"end":3257.75},{"text":"contained","start":3257.75,"end":3258.23},{"text":"in","start":3258.23,"end":3258.47},{"text":"bilateral","start":3258.47,"end":3258.91},{"text":"tax","start":3258.91,"end":3259.19},{"text":"treaties.","start":3259.19,"end":3259.67}]},{"text":"In that context, and more generally, it remains unclear whether the protocol is intended to supplement existing treaty networks or to establish an alternative framework for the taxation of cross-border services.","start":3260.23,"end":3269.59,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"In","start":3260.23,"end":3260.39},{"text":"that","start":3260.39,"end":3260.51},{"text":"context,","start":3260.51,"end":3261.03},{"text":"and","start":3261.03,"end":3261.15},{"text":"more","start":3261.15,"end":3261.27},{"text":"generally,","start":3261.27,"end":3261.83},{"text":"it","start":3262.11,"end":3262.19},{"text":"remains","start":3262.19,"end":3262.63},{"text":"unclear","start":3262.63,"end":3263.15},{"text":"whether","start":3263.23,"end":3263.51},{"text":"the","start":3263.51,"end":3263.59},{"text":"protocol","start":3263.59,"end":3263.95},{"text":"is","start":3263.95,"end":3264.03},{"text":"intended","start":3264.03,"end":3264.39},{"text":"to","start":3264.39,"end":3264.47},{"text":"supplement","start":3264.47,"end":3265.03},{"text":"existing","start":3265.03,"end":3265.43},{"text":"treaty","start":3265.43,"end":3265.75},{"text":"networks","start":3265.75,"end":3266.23},{"text":"or","start":3266.23,"end":3266.35},{"text":"to","start":3266.35,"end":3266.43},{"text":"establish","start":3266.43,"end":3266.79},{"text":"an","start":3266.79,"end":3266.87},{"text":"alternative","start":3266.87,"end":3267.39},{"text":"framework","start":3267.39,"end":3267.83},{"text":"for","start":3267.83,"end":3267.95},{"text":"the","start":3267.95,"end":3268.03},{"text":"taxation","start":3268.03,"end":3268.51},{"text":"of","start":3268.51,"end":3268.59},{"text":"cross-border","start":3268.59,"end":3269.03},{"text":"services.","start":3269.03,"end":3269.59}]}]}],"speaker":{"name":null,"affiliation":"GBR","affiliation_full":"United Kingdom of Great Britain and Northern Ireland","group":null,"function":"Representative"}},{"statement_number":4,"start":3269.99,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=3270","paragraphs":[{"sentences":[{"text":"I think Perhaps a quick comment on that.","start":3269.99,"end":3278.99,"topics":[],"words":[{"text":"I","start":3269.99,"end":3270.03},{"text":"think","start":3270.03,"end":3270.63},{"text":"Perhaps","start":3276.87,"end":3277.27},{"text":"a","start":3277.27,"end":3277.35},{"text":"quick","start":3277.43,"end":3277.95},{"text":"comment","start":3277.95,"end":3278.47},{"text":"on","start":3278.47,"end":3278.71},{"text":"that.","start":3278.71,"end":3278.99}]},{"text":"I think it has not been decided yet if it should, the multilateral agreement should apply to be a sort of optional one to include in double tax treaties.","start":3278.99,"end":3293.27,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"I","start":3278.99,"end":3279.11},{"text":"think","start":3279.11,"end":3279.51},{"text":"it","start":3280.07,"end":3280.31},{"text":"has","start":3280.31,"end":3280.55},{"text":"not","start":3280.55,"end":3280.87},{"text":"been","start":3280.95,"end":3281.23},{"text":"decided","start":3281.23,"end":3281.91},{"text":"yet","start":3281.91,"end":3282.23},{"text":"if","start":3282.23,"end":3282.47},{"text":"it","start":3282.47,"end":3282.71},{"text":"should,","start":3282.71,"end":3283.19},{"text":"the","start":3283.91,"end":3284.27},{"text":"multilateral","start":3285.51,"end":3286.39},{"text":"agreement","start":3286.39,"end":3287.03},{"text":"should","start":3287.03,"end":3287.51},{"text":"apply","start":3287.59,"end":3288.23},{"text":"to","start":3288.23,"end":3288.79},{"text":"be","start":3289.83,"end":3290.07},{"text":"a","start":3290.07,"end":3290.11},{"text":"sort","start":3290.11,"end":3290.39},{"text":"of","start":3290.39,"end":3290.47},{"text":"optional","start":3290.47,"end":3291.03},{"text":"one","start":3291.03,"end":3291.27},{"text":"to","start":3291.27,"end":3291.43},{"text":"include","start":3291.43,"end":3291.91},{"text":"in","start":3291.91,"end":3292.07},{"text":"double","start":3292.07,"end":3292.31},{"text":"tax","start":3292.31,"end":3292.63},{"text":"treaties.","start":3292.63,"end":3293.27}]},{"text":"Because what has been identified in the goals, if you what I just mentioned, is one of the problems for many members here is that they cannot change their double tax treaties and they have problems of taxing cross-border services because they are limited to tax because their tax treaties limits their ways of applying their taxation in domestic law on those cross-border services.","start":3293.75,"end":3322.51,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"Because","start":3293.75,"end":3294.23},{"text":"what","start":3294.23,"end":3294.47},{"text":"has","start":3294.47,"end":3294.79},{"text":"been","start":3294.79,"end":3295.03},{"text":"identified","start":3295.03,"end":3295.91},{"text":"in","start":3295.91,"end":3296.07},{"text":"the","start":3296.07,"end":3296.15},{"text":"goals,","start":3296.15,"end":3296.95},{"text":"if","start":3296.95,"end":3297.19},{"text":"you","start":3297.19,"end":3297.51},{"text":"what","start":3299.99,"end":3300.19},{"text":"I","start":3300.19,"end":3300.27},{"text":"just","start":3300.27,"end":3300.59},{"text":"mentioned,","start":3300.59,"end":3301.23},{"text":"is","start":3301.47,"end":3301.71},{"text":"one","start":3301.71,"end":3301.95},{"text":"of","start":3301.95,"end":3302.03},{"text":"the","start":3302.03,"end":3302.19},{"text":"problems","start":3302.19,"end":3302.71},{"text":"for","start":3302.71,"end":3302.83},{"text":"many","start":3302.83,"end":3303.19},{"text":"members","start":3303.19,"end":3303.79},{"text":"here","start":3303.79,"end":3304.19},{"text":"is","start":3304.59,"end":3304.83},{"text":"that","start":3304.83,"end":3305.07},{"text":"they","start":3305.07,"end":3305.31},{"text":"cannot","start":3305.31,"end":3305.79},{"text":"change","start":3305.79,"end":3306.15},{"text":"their","start":3306.15,"end":3306.27},{"text":"double","start":3306.27,"end":3306.67},{"text":"tax","start":3306.67,"end":3306.99},{"text":"treaties","start":3306.99,"end":3307.71},{"text":"and","start":3308.03,"end":3308.35},{"text":"they","start":3308.35,"end":3308.43},{"text":"have","start":3308.43,"end":3308.67},{"text":"problems","start":3308.67,"end":3309.31},{"text":"of","start":3309.39,"end":3309.55},{"text":"taxing","start":3309.55,"end":3310.19},{"text":"cross-border","start":3310.43,"end":3311.07},{"text":"services","start":3311.07,"end":3311.71},{"text":"because","start":3311.71,"end":3312.03},{"text":"they","start":3312.03,"end":3312.27},{"text":"are","start":3312.27,"end":3312.51},{"text":"limited","start":3312.51,"end":3313.23},{"text":"to","start":3313.23,"end":3313.47},{"text":"tax","start":3313.47,"end":3313.95},{"text":"because","start":3314.35,"end":3314.67},{"text":"their","start":3314.67,"end":3314.83},{"text":"tax","start":3314.83,"end":3315.23},{"text":"treaties","start":3315.23,"end":3315.71},{"text":"limits","start":3315.71,"end":3316.27},{"text":"their","start":3316.27,"end":3316.43},{"text":"ways","start":3316.43,"end":3316.99},{"text":"of","start":3316.99,"end":3317.15},{"text":"applying","start":3317.15,"end":3317.79},{"text":"their","start":3318.19,"end":3318.39},{"text":"taxation","start":3318.39,"end":3319.39},{"text":"in","start":3319.71,"end":3319.87},{"text":"domestic","start":3319.87,"end":3320.43},{"text":"law","start":3320.43,"end":3320.79},{"text":"on","start":3320.79,"end":3320.99},{"text":"those","start":3320.99,"end":3321.31},{"text":"cross-border","start":3321.31,"end":3321.87},{"text":"services.","start":3321.87,"end":3322.51}]},{"text":"So one of the goals that we have here today is actually to change that rule.","start":3322.75,"end":3327.79,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"So","start":3322.75,"end":3322.99},{"text":"one","start":3322.99,"end":3323.23},{"text":"of","start":3323.23,"end":3323.31},{"text":"the","start":3323.31,"end":3323.43},{"text":"goals","start":3323.43,"end":3324.19},{"text":"that","start":3324.19,"end":3324.35},{"text":"we","start":3324.35,"end":3324.51},{"text":"have","start":3324.51,"end":3324.75},{"text":"here","start":3324.75,"end":3325.07},{"text":"today","start":3325.07,"end":3325.55},{"text":"is","start":3325.63,"end":3325.87},{"text":"actually","start":3325.87,"end":3326.27},{"text":"to","start":3326.27,"end":3326.51},{"text":"change","start":3326.51,"end":3326.99},{"text":"that","start":3326.99,"end":3327.39},{"text":"rule.","start":3327.39,"end":3327.79}]},{"text":"But I just wanted to make that clear, it's part of the goal.","start":3329.03,"end":3332.55,"topics":[],"words":[{"text":"But","start":3329.03,"end":3329.75},{"text":"I","start":3329.99,"end":3330.07},{"text":"just","start":3330.07,"end":3330.31},{"text":"wanted","start":3330.31,"end":3330.59},{"text":"to","start":3330.59,"end":3330.67},{"text":"make","start":3330.67,"end":3330.87},{"text":"that","start":3330.87,"end":3331.07},{"text":"clear,","start":3331.07,"end":3331.35},{"text":"it's","start":3331.35,"end":3331.59},{"text":"part","start":3331.59,"end":3331.87},{"text":"of","start":3331.87,"end":3331.95},{"text":"the","start":3331.95,"end":3332.07},{"text":"goal.","start":3332.07,"end":3332.55}]},{"text":"And I think perhaps Rami want to comment something.","start":3332.95,"end":3336.35,"topics":[],"words":[{"text":"And","start":3332.95,"end":3333.11},{"text":"I","start":3333.11,"end":3333.19},{"text":"think","start":3333.19,"end":3333.43},{"text":"perhaps","start":3334.03,"end":3334.47},{"text":"Rami","start":3334.71,"end":3335.03},{"text":"want","start":3335.03,"end":3335.31},{"text":"to","start":3335.31,"end":3335.51},{"text":"comment","start":3335.75,"end":3336.03},{"text":"something.","start":3336.03,"end":3336.35}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":5,"start":3338.51,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=3339","paragraphs":[{"sentences":[{"text":"Yes, maybe like I get a little bit confused in this, but like to clarify things, I think our colleague from UK meant that the optional, the protocol itself is optional, which is true, all the protocols are optional, there is no talk about it.","start":3338.51,"end":3355.27,"topics":[],"words":[{"text":"Yes,","start":3338.51,"end":3338.79},{"text":"maybe","start":3340.63,"end":3341.19},{"text":"like","start":3341.19,"end":3341.51},{"text":"I","start":3342.55,"end":3342.63},{"text":"get","start":3342.63,"end":3342.79},{"text":"a","start":3342.79,"end":3342.83},{"text":"little","start":3342.83,"end":3343.03},{"text":"bit","start":3343.03,"end":3343.19},{"text":"confused","start":3343.19,"end":3343.67},{"text":"in","start":3343.67,"end":3343.75},{"text":"this,","start":3343.75,"end":3343.95},{"text":"but","start":3343.95,"end":3344.15},{"text":"like","start":3344.15,"end":3344.39},{"text":"to","start":3344.39,"end":3344.47},{"text":"clarify","start":3344.47,"end":3344.95},{"text":"things,","start":3344.95,"end":3345.35},{"text":"I","start":3345.35,"end":3345.51},{"text":"think","start":3345.51,"end":3345.91},{"text":"our","start":3345.91,"end":3346.15},{"text":"colleague","start":3346.15,"end":3346.63},{"text":"from","start":3346.63,"end":3347.03},{"text":"UK","start":3347.03,"end":3347.59},{"text":"meant","start":3347.99,"end":3348.31},{"text":"that","start":3348.31,"end":3348.43},{"text":"the","start":3348.43,"end":3348.55},{"text":"optional,","start":3348.55,"end":3349.03},{"text":"the","start":3349.11,"end":3349.51},{"text":"protocol","start":3349.51,"end":3349.99},{"text":"itself","start":3349.99,"end":3350.63},{"text":"is","start":3350.71,"end":3350.95},{"text":"optional,","start":3350.95,"end":3351.55},{"text":"which","start":3351.55,"end":3351.75},{"text":"is","start":3351.75,"end":3351.91},{"text":"true,","start":3351.91,"end":3352.11},{"text":"all","start":3352.11,"end":3352.31},{"text":"the","start":3352.31,"end":3352.47},{"text":"protocols","start":3352.47,"end":3353.03},{"text":"are","start":3353.03,"end":3353.19},{"text":"optional,","start":3353.19,"end":3353.63},{"text":"there","start":3354.07,"end":3354.31},{"text":"is","start":3354.31,"end":3354.55},{"text":"no","start":3354.55,"end":3354.71},{"text":"talk","start":3354.75,"end":3354.91},{"text":"about","start":3354.91,"end":3355.07},{"text":"it.","start":3355.07,"end":3355.27}]},{"text":"About the mechanism that this protocol we're gonna use to apply the new rules, I think it's not decided yet whether it's optional rules, part of it is optional and part is mandatory, whatever mechanism, it's yet to be decided.","start":3355.83,"end":3371.19,"topics":[],"words":[{"text":"About","start":3355.83,"end":3356.19},{"text":"the","start":3356.19,"end":3356.47},{"text":"mechanism","start":3356.47,"end":3357.11},{"text":"that","start":3357.11,"end":3357.23},{"text":"this","start":3357.23,"end":3357.43},{"text":"protocol","start":3357.43,"end":3358.07},{"text":"we're","start":3358.07,"end":3358.31},{"text":"gonna","start":3358.31,"end":3358.59},{"text":"use","start":3358.59,"end":3359.11},{"text":"to","start":3359.75,"end":3360.07},{"text":"apply","start":3360.39,"end":3360.87},{"text":"the","start":3360.91,"end":3360.99},{"text":"new","start":3360.99,"end":3361.27},{"text":"rules,","start":3361.27,"end":3361.83},{"text":"I","start":3362.15,"end":3362.31},{"text":"think","start":3362.31,"end":3362.51},{"text":"it's","start":3362.51,"end":3362.95},{"text":"not","start":3362.95,"end":3363.11},{"text":"decided","start":3363.11,"end":3363.67},{"text":"yet","start":3363.67,"end":3363.95},{"text":"whether","start":3363.95,"end":3364.23},{"text":"it's","start":3364.23,"end":3364.55},{"text":"optional","start":3364.55,"end":3364.99},{"text":"rules,","start":3364.99,"end":3365.35},{"text":"part","start":3365.35,"end":3365.71},{"text":"of","start":3365.71,"end":3365.79},{"text":"it","start":3365.79,"end":3365.91},{"text":"is","start":3365.91,"end":3366.07},{"text":"optional","start":3366.07,"end":3366.55},{"text":"and","start":3366.55,"end":3366.71},{"text":"part","start":3366.71,"end":3367.11},{"text":"is","start":3367.11,"end":3367.43},{"text":"mandatory,","start":3368.31,"end":3368.91},{"text":"whatever","start":3368.91,"end":3369.27},{"text":"mechanism,","start":3369.27,"end":3369.75},{"text":"it's","start":3369.75,"end":3370.23},{"text":"yet","start":3370.23,"end":3370.43},{"text":"to","start":3370.43,"end":3370.55},{"text":"be","start":3370.55,"end":3370.71},{"text":"decided.","start":3370.71,"end":3371.19}]},{"text":"But when we are talking about the protocol, of course it's optional.","start":3371.19,"end":3374.59,"topics":[],"words":[{"text":"But","start":3371.19,"end":3371.59},{"text":"when","start":3371.59,"end":3371.83},{"text":"we","start":3371.83,"end":3371.91},{"text":"are","start":3371.91,"end":3371.99},{"text":"talking","start":3371.99,"end":3372.31},{"text":"about","start":3372.31,"end":3372.79},{"text":"the","start":3372.79,"end":3372.87},{"text":"protocol,","start":3372.87,"end":3373.51},{"text":"of","start":3373.55,"end":3373.67},{"text":"course","start":3373.67,"end":3373.99},{"text":"it's","start":3373.99,"end":3374.23},{"text":"optional.","start":3374.23,"end":3374.59}]},{"text":"If you sign to it, then you'll be committed with what is in the protocol, whatever it is.","start":3374.63,"end":3381.67,"topics":[],"words":[{"text":"If","start":3374.63,"end":3374.79},{"text":"you","start":3374.79,"end":3374.87},{"text":"sign","start":3374.87,"end":3375.19},{"text":"to","start":3375.19,"end":3375.31},{"text":"it,","start":3375.31,"end":3375.59},{"text":"then","start":3375.75,"end":3376.07},{"text":"you'll","start":3376.55,"end":3376.83},{"text":"be","start":3376.83,"end":3377.11},{"text":"committed","start":3378.63,"end":3379.35},{"text":"with","start":3379.35,"end":3379.59},{"text":"what","start":3379.59,"end":3380.03},{"text":"is","start":3380.03,"end":3380.11},{"text":"in","start":3380.11,"end":3380.19},{"text":"the","start":3380.19,"end":3380.27},{"text":"protocol,","start":3380.27,"end":3380.79},{"text":"whatever","start":3380.79,"end":3381.27},{"text":"it","start":3381.27,"end":3381.43},{"text":"is.","start":3381.43,"end":3381.67}]},{"text":"whether it's part of it optional or mandatory, whatever.","start":3382.63,"end":3385.47,"topics":[],"words":[{"text":"whether","start":3382.63,"end":3383.07},{"text":"it's","start":3383.07,"end":3383.31},{"text":"part","start":3383.31,"end":3383.59},{"text":"of","start":3383.59,"end":3383.67},{"text":"it","start":3383.67,"end":3383.79},{"text":"optional","start":3383.79,"end":3384.19},{"text":"or","start":3384.19,"end":3384.59},{"text":"mandatory,","start":3384.59,"end":3384.99},{"text":"whatever.","start":3384.99,"end":3385.47}]},{"text":"If you didn't sign, again, so you're out of this protocol, you're not part in this protocol, so it's not applied to you.","start":3386.03,"end":3391.79,"topics":[],"words":[{"text":"If","start":3386.03,"end":3386.15},{"text":"you","start":3386.15,"end":3386.23},{"text":"didn't","start":3386.23,"end":3386.55},{"text":"sign,","start":3386.55,"end":3386.91},{"text":"again,","start":3387.07,"end":3387.55},{"text":"so","start":3387.63,"end":3388.11},{"text":"you're","start":3388.19,"end":3388.51},{"text":"out","start":3388.51,"end":3388.67},{"text":"of","start":3388.67,"end":3388.75},{"text":"this","start":3388.75,"end":3388.91},{"text":"protocol,","start":3388.91,"end":3389.39},{"text":"you're","start":3389.39,"end":3389.55},{"text":"not","start":3389.55,"end":3389.67},{"text":"part","start":3389.67,"end":3389.95},{"text":"in","start":3389.95,"end":3390.07},{"text":"this","start":3390.07,"end":3390.27},{"text":"protocol,","start":3390.27,"end":3390.75},{"text":"so","start":3390.75,"end":3390.83},{"text":"it's","start":3390.83,"end":3391.07},{"text":"not","start":3391.07,"end":3391.19},{"text":"applied","start":3391.19,"end":3391.51},{"text":"to","start":3391.51,"end":3391.67},{"text":"you.","start":3391.67,"end":3391.79}]},{"text":"So just to be clear for everyone about the difference between mechanisms that we have inside the protocol and the protocol in general as a whole.","start":3392.43,"end":3401.07,"topics":[],"words":[{"text":"So","start":3392.43,"end":3392.67},{"text":"just","start":3392.75,"end":3393.03},{"text":"to","start":3393.03,"end":3393.11},{"text":"be","start":3393.11,"end":3393.27},{"text":"clear","start":3393.27,"end":3393.51},{"text":"for","start":3393.51,"end":3393.63},{"text":"everyone","start":3393.63,"end":3394.03},{"text":"about","start":3394.03,"end":3394.43},{"text":"the","start":3394.51,"end":3394.75},{"text":"difference","start":3394.75,"end":3395.31},{"text":"between","start":3395.31,"end":3395.87},{"text":"mechanisms","start":3396.11,"end":3396.75},{"text":"that","start":3396.75,"end":3396.91},{"text":"we","start":3396.91,"end":3396.99},{"text":"have","start":3396.99,"end":3397.23},{"text":"inside","start":3397.23,"end":3397.63},{"text":"the","start":3397.63,"end":3397.71},{"text":"protocol","start":3397.71,"end":3398.27},{"text":"and","start":3398.27,"end":3398.55},{"text":"the","start":3398.55,"end":3398.63},{"text":"protocol","start":3398.63,"end":3399.39},{"text":"in","start":3399.47,"end":3399.63},{"text":"general","start":3399.63,"end":3400.11},{"text":"as","start":3400.59,"end":3400.75},{"text":"a","start":3400.75,"end":3400.79},{"text":"whole.","start":3400.79,"end":3401.07}]},{"text":"Thank you.","start":3401.15,"end":3401.51,"topics":[],"words":[{"text":"Thank","start":3401.15,"end":3401.43},{"text":"you.","start":3401.43,"end":3401.51}]}]}],"speaker":{"name":"Rami","affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":6,"start":3403.35,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=3404","paragraphs":[{"sentences":[{"text":"Yes, thank you, Rami. I heard that it's optional to include in your bilateral treaties.","start":3403.35,"end":3409.67,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Yes,","start":3403.35,"end":3403.55},{"text":"thank","start":3403.55,"end":3403.75},{"text":"you,","start":3403.75,"end":3403.87},{"text":"Rami.","start":3403.87,"end":3404.23},{"text":"I","start":3404.23,"end":3405.35},{"text":"heard","start":3405.43,"end":3406.07},{"text":"that","start":3406.15,"end":3406.47},{"text":"it's","start":3406.55,"end":3406.87},{"text":"optional","start":3407.03,"end":3407.51},{"text":"to","start":3407.51,"end":3407.63},{"text":"include","start":3407.63,"end":3408.39},{"text":"in","start":3408.39,"end":3408.55},{"text":"your","start":3408.55,"end":3408.67},{"text":"bilateral","start":3408.67,"end":3409.23},{"text":"treaties.","start":3409.23,"end":3409.67}]},{"text":"That's what got me perhaps misunderstanding the comment.","start":3409.67,"end":3414.19,"topics":[],"words":[{"text":"That's","start":3409.67,"end":3410.31},{"text":"what","start":3410.31,"end":3410.55},{"text":"got","start":3410.63,"end":3410.75},{"text":"me","start":3410.75,"end":3411.27},{"text":"perhaps","start":3411.51,"end":3411.99},{"text":"misunderstanding","start":3412.15,"end":3413.19},{"text":"the","start":3413.43,"end":3413.55},{"text":"comment.","start":3413.83,"end":3414.19}]},{"text":"But thank you, Rami, for clarifying that.","start":3414.19,"end":3416.95,"topics":[],"words":[{"text":"But","start":3414.19,"end":3414.39},{"text":"thank","start":3414.95,"end":3415.19},{"text":"you,","start":3415.19,"end":3415.43},{"text":"Rami,","start":3415.43,"end":3415.75},{"text":"for","start":3415.75,"end":3415.99},{"text":"clarifying","start":3415.99,"end":3416.67},{"text":"that.","start":3416.67,"end":3416.95}]},{"text":"That's helpful.","start":3416.95,"end":3417.59,"topics":[],"words":[{"text":"That's","start":3416.95,"end":3417.23},{"text":"helpful.","start":3417.23,"end":3417.59}]},{"text":"Now, it's a really important point that we are all understanding the same here.","start":3417.59,"end":3422.07,"topics":[],"words":[{"text":"Now,","start":3417.59,"end":3417.71},{"text":"it's","start":3417.71,"end":3417.95},{"text":"a","start":3417.95,"end":3417.99},{"text":"really","start":3417.99,"end":3418.27},{"text":"important","start":3418.27,"end":3418.79},{"text":"point","start":3418.79,"end":3419.11},{"text":"that","start":3419.11,"end":3419.35},{"text":"we","start":3419.35,"end":3419.59},{"text":"are","start":3419.91,"end":3420.23},{"text":"all","start":3420.23,"end":3420.39},{"text":"understanding","start":3420.47,"end":3421.19},{"text":"the","start":3421.19,"end":3421.27},{"text":"same","start":3421.27,"end":3421.67},{"text":"here.","start":3421.83,"end":3422.07}]},{"text":"But it's important as well to know that one of the goals here is actually amend or modify tax treaties that are not complying with some members' wishes of how they can tax cross-border services.","start":3422.75,"end":3436.99,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."},{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"But","start":3422.75,"end":3422.87},{"text":"it's","start":3422.87,"end":3423.11},{"text":"important","start":3423.11,"end":3423.71},{"text":"as","start":3423.71,"end":3423.83},{"text":"well","start":3423.83,"end":3424.15},{"text":"to","start":3424.15,"end":3424.31},{"text":"know","start":3424.31,"end":3424.71},{"text":"that","start":3424.71,"end":3424.87},{"text":"one","start":3424.87,"end":3425.07},{"text":"of","start":3425.07,"end":3425.15},{"text":"the","start":3425.15,"end":3425.27},{"text":"goals","start":3425.27,"end":3425.67},{"text":"here","start":3425.67,"end":3426.07},{"text":"is","start":3426.07,"end":3426.23},{"text":"actually","start":3426.23,"end":3426.79},{"text":"amend","start":3427.39,"end":3428.11},{"text":"or","start":3428.19,"end":3428.31},{"text":"modify","start":3428.31,"end":3428.99},{"text":"tax","start":3428.99,"end":3429.47},{"text":"treaties","start":3429.47,"end":3429.95},{"text":"that","start":3429.95,"end":3430.19},{"text":"are","start":3430.19,"end":3430.31},{"text":"not","start":3430.31,"end":3430.67},{"text":"complying","start":3430.67,"end":3431.31},{"text":"with","start":3431.31,"end":3431.63},{"text":"some","start":3431.95,"end":3432.35},{"text":"members'","start":3432.35,"end":3432.91},{"text":"wishes","start":3433.63,"end":3434.27},{"text":"of","start":3434.27,"end":3434.43},{"text":"how","start":3434.43,"end":3434.75},{"text":"they","start":3434.99,"end":3435.15},{"text":"can","start":3435.15,"end":3435.39},{"text":"tax","start":3435.39,"end":3435.71},{"text":"cross-border","start":3435.71,"end":3436.35},{"text":"services.","start":3436.35,"end":3436.99}]},{"text":"I have Jamaica.","start":3440.03,"end":3442.59,"topics":[],"words":[{"text":"I","start":3440.03,"end":3440.27},{"text":"have","start":3440.51,"end":3440.99},{"text":"Jamaica.","start":3442.11,"end":3442.59}]},{"text":"Please go ahead.","start":3442.75,"end":3443.39,"topics":[],"words":[{"text":"Please","start":3442.75,"end":3442.99},{"text":"go","start":3442.99,"end":3443.15},{"text":"ahead.","start":3443.15,"end":3443.39}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":7,"start":3445.79,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=3446","paragraphs":[{"sentences":[{"text":"Thank you very much, Lisa, and.","start":3445.79,"end":3448.75,"topics":[],"words":[{"text":"Thank","start":3445.79,"end":3446.03},{"text":"you","start":3446.03,"end":3446.11},{"text":"very","start":3446.11,"end":3446.35},{"text":"much,","start":3446.35,"end":3446.91},{"text":"Lisa,","start":3447.71,"end":3448.03},{"text":"and.","start":3448.47,"end":3448.75}]}]},{"sentences":[{"text":"Thanks a lot for the work that you have been doing on this along with the secretariat.","start":3449.07,"end":3453.87,"topics":[],"words":[{"text":"Thanks","start":3449.07,"end":3449.39},{"text":"a","start":3449.39,"end":3449.43},{"text":"lot","start":3449.43,"end":3449.55},{"text":"for","start":3449.55,"end":3449.71},{"text":"the","start":3449.71,"end":3449.79},{"text":"work","start":3449.79,"end":3450.03},{"text":"that","start":3450.03,"end":3450.19},{"text":"you","start":3450.19,"end":3450.27},{"text":"have","start":3450.27,"end":3450.39},{"text":"been","start":3450.39,"end":3450.51},{"text":"doing","start":3450.51,"end":3451.07},{"text":"on","start":3451.71,"end":3451.91},{"text":"this","start":3451.91,"end":3452.19},{"text":"along","start":3452.19,"end":3452.43},{"text":"with","start":3452.43,"end":3452.63},{"text":"the","start":3452.63,"end":3452.71},{"text":"secretariat.","start":3452.83,"end":3453.87}]}]},{"sentences":[{"text":"My comment on paragraph 1 is whether we should, the paragraph should be extended to read.","start":3455.59,"end":3464.79,"topics":[],"words":[{"text":"My","start":3455.59,"end":3455.83},{"text":"comment","start":3455.83,"end":3456.55},{"text":"on","start":3456.63,"end":3457.03},{"text":"paragraph","start":3457.03,"end":3457.83},{"text":"1","start":3457.99,"end":3458.63},{"text":"is","start":3459.19,"end":3459.91},{"text":"whether","start":3460.23,"end":3460.83},{"text":"we","start":3460.83,"end":3461.11},{"text":"should,","start":3461.11,"end":3461.51},{"text":"the","start":3462.31,"end":3462.47},{"text":"paragraph","start":3462.47,"end":3463.19},{"text":"should","start":3463.19,"end":3463.43},{"text":"be","start":3463.43,"end":3463.55},{"text":"extended","start":3463.55,"end":3464.15},{"text":"to","start":3464.15,"end":3464.27},{"text":"read.","start":3464.27,"end":3464.79}]}]},{"sentences":[{"text":"After the word state parties, who are parties to the convention and the protocol.","start":3465.27,"end":3471.11,"topics":[],"words":[{"text":"After","start":3465.27,"end":3465.63},{"text":"the","start":3465.63,"end":3465.71},{"text":"word","start":3465.71,"end":3465.99},{"text":"state","start":3465.99,"end":3466.31},{"text":"parties,","start":3466.31,"end":3467.03},{"text":"who","start":3467.83,"end":3468.23},{"text":"are","start":3468.23,"end":3468.55},{"text":"parties","start":3468.55,"end":3469.11},{"text":"to","start":3469.11,"end":3469.23},{"text":"the","start":3469.23,"end":3469.35},{"text":"convention","start":3469.35,"end":3470.15},{"text":"and","start":3470.15,"end":3470.31},{"text":"the","start":3470.31,"end":3470.39},{"text":"protocol.","start":3470.39,"end":3471.11}]},{"text":"Now I notice that the preamble provisions have not been included, right?","start":3471.35,"end":3477.03,"topics":[],"words":[{"text":"Now","start":3471.35,"end":3471.55},{"text":"I","start":3471.55,"end":3471.59},{"text":"notice","start":3471.59,"end":3472.07},{"text":"that","start":3472.07,"end":3472.31},{"text":"the","start":3472.31,"end":3472.43},{"text":"preamble","start":3472.43,"end":3473.27},{"text":"provisions","start":3474.39,"end":3475.03},{"text":"have","start":3475.03,"end":3475.19},{"text":"not","start":3475.19,"end":3475.43},{"text":"been","start":3475.43,"end":3475.63},{"text":"included,","start":3475.63,"end":3476.31},{"text":"right?","start":3476.63,"end":3477.03}]},{"text":"So I'm wondering if that will be included, if that is the case then fine.","start":3477.03,"end":3480.79,"topics":[],"words":[{"text":"So","start":3477.03,"end":3477.11},{"text":"I'm","start":3477.11,"end":3477.35},{"text":"wondering","start":3477.35,"end":3477.75},{"text":"if","start":3477.75,"end":3478.07},{"text":"that","start":3478.15,"end":3478.47},{"text":"will","start":3478.47,"end":3478.59},{"text":"be","start":3478.59,"end":3478.67},{"text":"included,","start":3478.67,"end":3479.35},{"text":"if","start":3479.35,"end":3479.43},{"text":"that","start":3479.43,"end":3479.63},{"text":"is","start":3479.63,"end":3479.71},{"text":"the","start":3479.71,"end":3479.79},{"text":"case","start":3479.79,"end":3480.07},{"text":"then","start":3480.07,"end":3480.31},{"text":"fine.","start":3480.31,"end":3480.79}]}]}],"speaker":{"name":"Marlene","affiliation":"JAM","affiliation_full":"Jamaica","group":null,"function":"Representative"}},{"statement_number":8,"start":3482.67,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=3483","paragraphs":[{"sentences":[{"text":"Thank you, Marlene. Note taken.","start":3482.67,"end":3484.63,"topics":[],"words":[{"text":"Thank","start":3482.67,"end":3482.83},{"text":"you,","start":3482.83,"end":3482.91},{"text":"Marlene.","start":3482.91,"end":3483.35},{"text":"Note","start":3483.83,"end":3484.19},{"text":"taken.","start":3484.19,"end":3484.63}]},{"text":"Thank you.","start":3484.71,"end":3485.11,"topics":[],"words":[{"text":"Thank","start":3484.71,"end":3484.95},{"text":"you.","start":3484.95,"end":3485.11}]},{"text":"Thank you.","start":3485.35,"end":3485.67,"topics":[],"words":[{"text":"Thank","start":3485.35,"end":3485.59},{"text":"you.","start":3485.59,"end":3485.67}]},{"text":"I have Italy.","start":3488.55,"end":3489.59,"topics":[],"words":[{"text":"I","start":3488.55,"end":3488.79},{"text":"have","start":3488.79,"end":3489.03},{"text":"Italy.","start":3489.03,"end":3489.59}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":9,"start":3492.47,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=3493","paragraphs":[{"sentences":[{"text":"Thank you very much, Madam colleague, and thanks also for the work done on this protocol.","start":3492.47,"end":3498.31,"topics":[],"words":[{"text":"Thank","start":3492.47,"end":3492.71},{"text":"you","start":3492.71,"end":3492.79},{"text":"very","start":3492.79,"end":3492.95},{"text":"much,","start":3492.95,"end":3493.07},{"text":"Madam","start":3493.99,"end":3494.39},{"text":"colleague,","start":3494.39,"end":3494.71},{"text":"and","start":3494.71,"end":3494.91},{"text":"thanks","start":3494.91,"end":3495.19},{"text":"also","start":3495.19,"end":3495.43},{"text":"for","start":3495.43,"end":3495.59},{"text":"the","start":3495.59,"end":3495.67},{"text":"work","start":3495.67,"end":3495.91},{"text":"done","start":3495.91,"end":3496.15},{"text":"on","start":3496.15,"end":3496.39},{"text":"this","start":3496.39,"end":3496.71},{"text":"protocol.","start":3497.75,"end":3498.31}]},{"text":"Let me start by subscribing entirely to the comments made by the delegation of the United Kingdom on the general remarks, maybe a couple of complementary Comments on, uh, on substance and, uh, and implementation aspects, uh, the first one on substance, uh, we believe that the taxation of services in, um, in such jurisdiction should be based on, uh, uh, should be defined on a principle basis.","start":3499.03,"end":3526.43,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."},{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"Let","start":3499.03,"end":3499.15},{"text":"me","start":3499.15,"end":3499.35},{"text":"start","start":3499.35,"end":3499.63},{"text":"by","start":3499.63,"end":3499.99},{"text":"subscribing","start":3500.31,"end":3500.99},{"text":"entirely","start":3500.99,"end":3501.51},{"text":"to","start":3501.51,"end":3501.59},{"text":"the","start":3501.59,"end":3501.71},{"text":"comments","start":3501.71,"end":3502.15},{"text":"made","start":3502.15,"end":3502.39},{"text":"by","start":3502.39,"end":3502.63},{"text":"the","start":3502.63,"end":3502.75},{"text":"delegation","start":3502.75,"end":3503.43},{"text":"of","start":3503.51,"end":3503.59},{"text":"the","start":3503.59,"end":3503.67},{"text":"United","start":3503.67,"end":3504.07},{"text":"Kingdom","start":3504.07,"end":3504.55},{"text":"on","start":3504.79,"end":3505.03},{"text":"the","start":3505.03,"end":3505.15},{"text":"general","start":3505.43,"end":3505.91},{"text":"remarks,","start":3505.91,"end":3506.47},{"text":"maybe","start":3507.43,"end":3507.75},{"text":"a","start":3507.75,"end":3507.79},{"text":"couple","start":3507.79,"end":3508.27},{"text":"of","start":3508.27,"end":3508.55},{"text":"complementary","start":3509.03,"end":3510.07},{"text":"Comments","start":3511.39,"end":3511.79},{"text":"on,","start":3511.79,"end":3511.95},{"text":"uh,","start":3511.95,"end":3512.19},{"text":"on","start":3512.35,"end":3512.51},{"text":"substance","start":3512.51,"end":3513.23},{"text":"and,","start":3513.23,"end":3513.55},{"text":"uh,","start":3513.79,"end":3513.83},{"text":"and","start":3513.83,"end":3513.95},{"text":"implementation","start":3513.95,"end":3514.67},{"text":"aspects,","start":3514.67,"end":3515.15},{"text":"uh,","start":3515.87,"end":3515.91},{"text":"the","start":3515.91,"end":3516.03},{"text":"first","start":3516.03,"end":3516.27},{"text":"one","start":3516.27,"end":3516.59},{"text":"on","start":3516.59,"end":3516.83},{"text":"substance,","start":3516.83,"end":3517.47},{"text":"uh,","start":3517.47,"end":3517.55},{"text":"we","start":3517.71,"end":3518.03},{"text":"believe","start":3518.03,"end":3518.43},{"text":"that","start":3518.43,"end":3518.59},{"text":"the","start":3518.59,"end":3518.71},{"text":"taxation","start":3518.71,"end":3519.23},{"text":"of","start":3519.23,"end":3519.31},{"text":"services","start":3519.31,"end":3519.95},{"text":"in,","start":3519.95,"end":3520.27},{"text":"um,","start":3520.63,"end":3520.75},{"text":"in","start":3520.91,"end":3521.07},{"text":"such","start":3521.07,"end":3521.35},{"text":"jurisdiction","start":3521.35,"end":3521.87},{"text":"should","start":3521.87,"end":3522.11},{"text":"be","start":3522.11,"end":3522.19},{"text":"based","start":3522.19,"end":3522.63},{"text":"on,","start":3523.15,"end":3523.47},{"text":"uh,","start":3523.71,"end":3523.75},{"text":"uh,","start":3523.75,"end":3523.79},{"text":"should","start":3524.67,"end":3524.87},{"text":"be","start":3524.87,"end":3524.95},{"text":"defined","start":3524.95,"end":3525.31},{"text":"on","start":3525.31,"end":3525.39},{"text":"a","start":3525.39,"end":3525.47},{"text":"principle","start":3525.47,"end":3525.87},{"text":"basis.","start":3525.87,"end":3526.43}]},{"text":"And, uh, in our view, the, the mere location of the payer and the consumer may be a distorted indicator of value creation and therefore, uh, cannot be considered as an appropriate nexus per se for the attribution of taxing right over income, uh, derived from services performed in source countries.","start":3527.55,"end":3545.23,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."},{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"And,","start":3527.55,"end":3527.91},{"text":"uh,","start":3527.91,"end":3527.95},{"text":"in","start":3528.51,"end":3528.83},{"text":"our","start":3528.83,"end":3528.91},{"text":"view,","start":3528.91,"end":3529.31},{"text":"the,","start":3529.31,"end":3529.51},{"text":"the","start":3529.63,"end":3529.79},{"text":"mere","start":3529.79,"end":3529.99},{"text":"location","start":3529.99,"end":3530.47},{"text":"of","start":3530.47,"end":3530.55},{"text":"the","start":3530.55,"end":3530.67},{"text":"payer","start":3530.67,"end":3531.07},{"text":"and","start":3531.07,"end":3531.27},{"text":"the","start":3531.27,"end":3531.35},{"text":"consumer","start":3531.35,"end":3532.03},{"text":"may","start":3532.43,"end":3532.59},{"text":"be","start":3532.59,"end":3533.31},{"text":"a","start":3533.31,"end":3533.35},{"text":"distorted","start":3533.35,"end":3533.79},{"text":"indicator","start":3533.79,"end":3534.39},{"text":"of","start":3534.39,"end":3534.47},{"text":"value","start":3534.47,"end":3534.71},{"text":"creation","start":3534.71,"end":3535.31},{"text":"and","start":3535.31,"end":3535.67},{"text":"therefore,","start":3535.67,"end":3536.19},{"text":"uh,","start":3536.83,"end":3536.87},{"text":"cannot","start":3536.87,"end":3537.19},{"text":"be","start":3537.19,"end":3537.31},{"text":"considered","start":3537.31,"end":3537.83},{"text":"as","start":3537.83,"end":3537.91},{"text":"an","start":3537.91,"end":3538.03},{"text":"appropriate","start":3538.03,"end":3538.47},{"text":"nexus","start":3538.47,"end":3538.99},{"text":"per","start":3538.99,"end":3539.15},{"text":"se","start":3539.15,"end":3539.63},{"text":"for","start":3539.87,"end":3540.07},{"text":"the","start":3540.07,"end":3540.15},{"text":"attribution","start":3540.15,"end":3540.63},{"text":"of","start":3540.63,"end":3540.71},{"text":"taxing","start":3540.71,"end":3541.11},{"text":"right","start":3541.11,"end":3541.47},{"text":"over","start":3541.47,"end":3541.63},{"text":"income,","start":3541.63,"end":3542.03},{"text":"uh,","start":3542.03,"end":3542.19},{"text":"derived","start":3542.43,"end":3542.91},{"text":"from","start":3542.91,"end":3543.15},{"text":"services","start":3543.15,"end":3543.59},{"text":"performed","start":3543.59,"end":3544.11},{"text":"in","start":3544.11,"end":3544.23},{"text":"source","start":3544.23,"end":3544.51},{"text":"countries.","start":3544.51,"end":3545.23}]},{"text":"We believe that a more proper and principle-based requirement to trigger attribution of taxing right to such jurisdiction is a meaningful and stable economic contribution of the activity of taxpayer to the economic life of that jurisdiction.","start":3546.23,"end":3561.35,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."},{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"We","start":3546.23,"end":3546.31},{"text":"believe","start":3546.31,"end":3546.71},{"text":"that","start":3546.71,"end":3547.03},{"text":"a","start":3547.27,"end":3547.35},{"text":"more","start":3547.35,"end":3547.75},{"text":"proper","start":3547.75,"end":3548.15},{"text":"and","start":3548.15,"end":3548.31},{"text":"principle-based","start":3548.31,"end":3549.03},{"text":"requirement","start":3549.03,"end":3549.71},{"text":"to","start":3550.15,"end":3550.23},{"text":"trigger","start":3550.23,"end":3550.79},{"text":"attribution","start":3551.07,"end":3551.55},{"text":"of","start":3551.55,"end":3551.63},{"text":"taxing","start":3551.63,"end":3552.03},{"text":"right","start":3552.03,"end":3552.43},{"text":"to","start":3552.43,"end":3552.55},{"text":"such","start":3552.55,"end":3552.91},{"text":"jurisdiction","start":3552.91,"end":3553.67},{"text":"is","start":3554.15,"end":3554.31},{"text":"a","start":3554.31,"end":3554.39},{"text":"meaningful","start":3554.39,"end":3554.95},{"text":"and","start":3555.03,"end":3555.27},{"text":"stable","start":3555.27,"end":3555.91},{"text":"economic","start":3556.03,"end":3556.47},{"text":"contribution","start":3556.47,"end":3556.99},{"text":"of","start":3556.99,"end":3557.07},{"text":"the","start":3557.07,"end":3557.15},{"text":"activity","start":3557.15,"end":3557.59},{"text":"of","start":3557.59,"end":3557.67},{"text":"taxpayer","start":3557.67,"end":3558.55},{"text":"to","start":3558.87,"end":3559.03},{"text":"the","start":3559.03,"end":3559.11},{"text":"economic","start":3559.11,"end":3559.67},{"text":"life","start":3559.67,"end":3560.07},{"text":"of","start":3560.07,"end":3560.27},{"text":"that","start":3560.27,"end":3560.55},{"text":"jurisdiction.","start":3560.55,"end":3561.35}]},{"text":"On the implementation aspect, we believe that the an elective mechanism for voluntary accession should be envisaged also in this protocol.","start":3562.87,"end":3573.35,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"On","start":3562.87,"end":3563.03},{"text":"the","start":3563.03,"end":3563.15},{"text":"implementation","start":3563.15,"end":3563.99},{"text":"aspect,","start":3563.99,"end":3564.55},{"text":"we","start":3565.03,"end":3565.19},{"text":"believe","start":3565.19,"end":3565.43},{"text":"that","start":3565.43,"end":3565.75},{"text":"the","start":3565.75,"end":3565.87},{"text":"an","start":3567.27,"end":3567.47},{"text":"elective","start":3567.47,"end":3567.87},{"text":"mechanism","start":3567.87,"end":3568.75},{"text":"for","start":3568.99,"end":3569.67},{"text":"voluntary","start":3569.67,"end":3570.15},{"text":"accession","start":3570.15,"end":3570.91},{"text":"should","start":3571.39,"end":3571.63},{"text":"be","start":3571.63,"end":3571.75},{"text":"envisaged","start":3571.75,"end":3572.23},{"text":"also","start":3572.23,"end":3572.47},{"text":"in","start":3572.47,"end":3572.55},{"text":"this","start":3572.55,"end":3572.75},{"text":"protocol.","start":3572.75,"end":3573.35}]},{"text":"Despite the protocol being optional, we see the need also for a kind of opt-in solution in relation to a defined set of treaties.","start":3574.03,"end":3586.35,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Despite","start":3574.03,"end":3574.83},{"text":"the","start":3574.83,"end":3575.39},{"text":"protocol","start":3575.39,"end":3575.71},{"text":"being","start":3575.71,"end":3575.99},{"text":"optional,","start":3576.03,"end":3576.75},{"text":"we","start":3576.99,"end":3577.27},{"text":"see","start":3577.27,"end":3577.71},{"text":"the","start":3577.79,"end":3577.99},{"text":"need","start":3577.99,"end":3578.19},{"text":"also","start":3578.19,"end":3578.75},{"text":"for","start":3578.75,"end":3579.03},{"text":"a","start":3579.03,"end":3579.07},{"text":"kind","start":3579.07,"end":3579.35},{"text":"of","start":3579.35,"end":3579.55},{"text":"opt-in","start":3579.55,"end":3580.11},{"text":"solution","start":3580.75,"end":3581.31},{"text":"in","start":3581.31,"end":3581.39},{"text":"relation","start":3581.47,"end":3583.15},{"text":"to","start":3583.15,"end":3583.31},{"text":"a","start":3583.31,"end":3583.39},{"text":"defined","start":3583.39,"end":3583.79},{"text":"set","start":3583.79,"end":3584.19},{"text":"of","start":3584.19,"end":3584.67},{"text":"treaties.","start":3585.71,"end":3586.35}]},{"text":"And then if we may comment on Article 1, we believe as general remark that the aim of the protocol should be to amend the existing treaty with respect to the allocation rules and therefore we do not consider appropriate to include a subject tax rule in this article.","start":3587.83,"end":3609.59,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"And","start":3587.83,"end":3588.03},{"text":"then","start":3588.03,"end":3588.23},{"text":"if","start":3588.23,"end":3588.47},{"text":"we","start":3588.47,"end":3588.55},{"text":"may","start":3588.55,"end":3588.71},{"text":"comment","start":3588.71,"end":3589.11},{"text":"on","start":3589.11,"end":3589.63},{"text":"Article","start":3589.63,"end":3589.99},{"text":"1,","start":3589.99,"end":3590.47},{"text":"we","start":3591.35,"end":3591.59},{"text":"believe","start":3591.59,"end":3591.91},{"text":"as","start":3591.91,"end":3592.07},{"text":"general","start":3592.07,"end":3592.43},{"text":"remark","start":3592.43,"end":3592.79},{"text":"that","start":3592.79,"end":3593.11},{"text":"the","start":3593.67,"end":3593.87},{"text":"aim","start":3593.91,"end":3594.07},{"text":"of","start":3594.19,"end":3594.31},{"text":"the","start":3594.39,"end":3594.55},{"text":"protocol","start":3594.55,"end":3594.95},{"text":"should","start":3594.95,"end":3595.19},{"text":"be","start":3595.19,"end":3595.35},{"text":"to","start":3595.35,"end":3595.83},{"text":"amend","start":3595.91,"end":3596.39},{"text":"the","start":3596.55,"end":3596.75},{"text":"existing","start":3597.11,"end":3597.67},{"text":"treaty","start":3597.67,"end":3598.15},{"text":"with","start":3599.19,"end":3599.43},{"text":"respect","start":3599.43,"end":3599.79},{"text":"to","start":3599.79,"end":3599.91},{"text":"the","start":3599.91,"end":3600.03},{"text":"allocation","start":3600.07,"end":3600.71},{"text":"rules","start":3600.71,"end":3601.19},{"text":"and","start":3601.67,"end":3601.87},{"text":"therefore","start":3601.87,"end":3602.39},{"text":"we","start":3602.39,"end":3602.87},{"text":"do","start":3602.87,"end":3603.03},{"text":"not","start":3603.03,"end":3603.19},{"text":"consider","start":3603.19,"end":3603.63},{"text":"appropriate","start":3603.63,"end":3604.11},{"text":"to","start":3604.11,"end":3604.19},{"text":"include","start":3604.19,"end":3604.63},{"text":"a","start":3604.71,"end":3604.79},{"text":"subject","start":3604.79,"end":3605.35},{"text":"tax","start":3605.35,"end":3605.67},{"text":"rule","start":3605.67,"end":3606.47},{"text":"in","start":3606.87,"end":3607.07},{"text":"this","start":3607.07,"end":3607.43},{"text":"article.","start":3608.71,"end":3609.59}]},{"text":"As drafted, it seems to oblige a bill of any kind of income, regardless of whether the income arises for the provision of services or the taxes covered under Article 2.","start":3611.07,"end":3622.19,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"As","start":3611.07,"end":3611.31},{"text":"drafted,","start":3611.31,"end":3611.87},{"text":"it","start":3611.87,"end":3612.23},{"text":"seems","start":3612.23,"end":3612.43},{"text":"to","start":3612.43,"end":3612.59},{"text":"oblige","start":3612.59,"end":3612.91},{"text":"a","start":3612.99,"end":3613.07},{"text":"bill","start":3613.07,"end":3613.23},{"text":"of","start":3613.31,"end":3613.79},{"text":"any","start":3613.79,"end":3614.19},{"text":"kind","start":3614.19,"end":3614.47},{"text":"of","start":3614.47,"end":3614.59},{"text":"income,","start":3614.59,"end":3615.07},{"text":"regardless","start":3615.47,"end":3615.99},{"text":"of","start":3615.99,"end":3616.07},{"text":"whether","start":3616.07,"end":3616.51},{"text":"the","start":3616.51,"end":3616.63},{"text":"income","start":3616.63,"end":3616.99},{"text":"arises","start":3616.99,"end":3617.47},{"text":"for","start":3617.47,"end":3617.63},{"text":"the","start":3617.63,"end":3617.71},{"text":"provision","start":3617.71,"end":3618.07},{"text":"of","start":3618.07,"end":3618.15},{"text":"services","start":3618.15,"end":3618.99},{"text":"or","start":3619.23,"end":3619.55},{"text":"the","start":3619.55,"end":3619.67},{"text":"taxes","start":3619.67,"end":3620.51},{"text":"covered","start":3620.51,"end":3621.15},{"text":"under","start":3621.15,"end":3621.43},{"text":"Article","start":3621.43,"end":3621.79},{"text":"2.","start":3621.79,"end":3622.19}]},{"text":"And it's also unclear whether the subject to tax rule prevails of the taxation established in Article 5 to 7, how it is coordinated with the provision of this article.","start":3623.63,"end":3634.27,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"And","start":3623.63,"end":3623.79},{"text":"it's","start":3623.79,"end":3624.03},{"text":"also","start":3624.03,"end":3624.27},{"text":"unclear","start":3624.27,"end":3624.79},{"text":"whether","start":3624.79,"end":3625.11},{"text":"the","start":3625.11,"end":3625.19},{"text":"subject","start":3625.23,"end":3625.63},{"text":"to","start":3625.63,"end":3625.71},{"text":"tax","start":3625.71,"end":3625.99},{"text":"rule","start":3625.99,"end":3626.19},{"text":"prevails","start":3626.19,"end":3626.83},{"text":"of","start":3626.91,"end":3627.07},{"text":"the","start":3627.07,"end":3627.27},{"text":"taxation","start":3627.27,"end":3627.87},{"text":"established","start":3627.87,"end":3628.59},{"text":"in","start":3628.91,"end":3629.03},{"text":"Article","start":3629.03,"end":3629.39},{"text":"5","start":3629.39,"end":3629.79},{"text":"to","start":3629.79,"end":3629.95},{"text":"7,","start":3629.95,"end":3630.67},{"text":"how","start":3631.43,"end":3631.63},{"text":"it","start":3631.71,"end":3631.91},{"text":"is","start":3631.91,"end":3632.03},{"text":"coordinated","start":3632.03,"end":3632.63},{"text":"with","start":3632.63,"end":3632.75},{"text":"the","start":3632.75,"end":3632.83},{"text":"provision","start":3632.83,"end":3633.27},{"text":"of","start":3633.27,"end":3633.39},{"text":"this","start":3633.39,"end":3633.71},{"text":"article.","start":3633.71,"end":3634.27}]},{"text":"Thanks.","start":3634.51,"end":3634.91,"topics":[],"words":[{"text":"Thanks.","start":3634.51,"end":3634.91}]}]}],"speaker":{"name":null,"affiliation":"ITA","affiliation_full":"Italy","group":null,"function":"Representative"}},{"statement_number":10,"start":3636.75,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=3637","paragraphs":[{"sentences":[{"text":"Thank you very much, Ittily.","start":3636.75,"end":3638.07,"topics":[],"words":[{"text":"Thank","start":3636.75,"end":3636.87},{"text":"you","start":3636.87,"end":3637.03},{"text":"very","start":3637.03,"end":3637.23},{"text":"much,","start":3637.27,"end":3637.59},{"text":"Ittily.","start":3637.59,"end":3638.07}]},{"text":"Can I just ask you perhaps, because I think one of the things that is important to try and hear is regarding the optionality.","start":3638.07,"end":3652.31,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Can","start":3638.07,"end":3638.91},{"text":"I","start":3638.91,"end":3638.95},{"text":"just","start":3638.95,"end":3639.35},{"text":"ask","start":3640.47,"end":3640.79},{"text":"you","start":3640.79,"end":3640.95},{"text":"perhaps,","start":3640.99,"end":3641.59},{"text":"because","start":3642.07,"end":3642.39},{"text":"I","start":3642.39,"end":3642.47},{"text":"think","start":3642.47,"end":3642.79},{"text":"one","start":3642.79,"end":3643.11},{"text":"of","start":3643.11,"end":3643.19},{"text":"the","start":3643.19,"end":3643.31},{"text":"things","start":3643.31,"end":3643.75},{"text":"that","start":3643.75,"end":3644.07},{"text":"is","start":3644.15,"end":3644.63},{"text":"important","start":3644.63,"end":3645.23},{"text":"to","start":3645.23,"end":3645.31},{"text":"try","start":3645.31,"end":3645.67},{"text":"and","start":3645.67,"end":3646.95},{"text":"hear","start":3647.27,"end":3647.91},{"text":"is","start":3648.79,"end":3649.35},{"text":"regarding","start":3649.91,"end":3650.71},{"text":"the","start":3651.19,"end":3651.39},{"text":"optionality.","start":3651.39,"end":3652.31}]},{"text":"So you were in favor of having a possibility to perhaps have an annex and list countries that have already treaties that could be modified, is that what you were aiming for?","start":3652.31,"end":3668.51,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"So","start":3652.31,"end":3652.71},{"text":"you","start":3653.43,"end":3653.67},{"text":"were","start":3653.67,"end":3654.07},{"text":"in","start":3654.39,"end":3654.63},{"text":"favor","start":3654.63,"end":3655.19},{"text":"of","start":3655.19,"end":3655.67},{"text":"having","start":3655.67,"end":3656.23},{"text":"a","start":3656.23,"end":3656.31},{"text":"possibility","start":3656.31,"end":3657.11},{"text":"to","start":3657.11,"end":3657.35},{"text":"perhaps","start":3657.35,"end":3657.99},{"text":"have","start":3658.23,"end":3658.43},{"text":"an","start":3658.43,"end":3658.63},{"text":"annex","start":3658.63,"end":3659.11},{"text":"and","start":3659.11,"end":3659.27},{"text":"list","start":3659.27,"end":3659.91},{"text":"countries","start":3660.07,"end":3660.71},{"text":"that","start":3660.71,"end":3661.19},{"text":"have","start":3661.51,"end":3661.91},{"text":"already","start":3662.51,"end":3662.99},{"text":"treaties","start":3662.99,"end":3663.95},{"text":"that","start":3664.43,"end":3664.67},{"text":"could","start":3664.67,"end":3664.91},{"text":"be","start":3664.91,"end":3665.07},{"text":"modified,","start":3665.07,"end":3665.71},{"text":"is","start":3665.71,"end":3665.87},{"text":"that","start":3665.87,"end":3666.19},{"text":"what","start":3666.51,"end":3666.75},{"text":"you","start":3666.75,"end":3666.91},{"text":"were","start":3666.91,"end":3667.31},{"text":"aiming","start":3667.79,"end":3668.11},{"text":"for?","start":3668.11,"end":3668.51}]},{"text":"Or is it, I mean, there's so many options here on how to make this treaty enforce with different countries.","start":3668.51,"end":3679.55,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Or","start":3668.51,"end":3668.87},{"text":"is","start":3668.87,"end":3669.07},{"text":"it,","start":3669.07,"end":3669.31},{"text":"I","start":3670.11,"end":3670.15},{"text":"mean,","start":3670.15,"end":3670.27},{"text":"there's","start":3670.27,"end":3670.59},{"text":"so","start":3670.59,"end":3670.75},{"text":"many","start":3670.75,"end":3670.99},{"text":"options","start":3670.99,"end":3671.39},{"text":"here","start":3671.39,"end":3671.59},{"text":"on","start":3671.59,"end":3671.71},{"text":"how","start":3671.71,"end":3671.87},{"text":"to","start":3671.87,"end":3672.59},{"text":"make","start":3672.83,"end":3673.15},{"text":"this","start":3673.15,"end":3673.55},{"text":"treaty","start":3675.39,"end":3676.19},{"text":"enforce","start":3677.91,"end":3678.51},{"text":"with","start":3678.51,"end":3678.75},{"text":"different","start":3678.75,"end":3679.19},{"text":"countries.","start":3679.19,"end":3679.55}]},{"text":"One can have that possibility, one can have an automatic, you sign it and all your treaties are amended immediately.","start":3679.55,"end":3687.19,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"One","start":3679.55,"end":3679.71},{"text":"can","start":3679.71,"end":3679.87},{"text":"have","start":3679.87,"end":3680.11},{"text":"that","start":3680.79,"end":3680.91},{"text":"possibility,","start":3680.91,"end":3681.83},{"text":"one","start":3681.83,"end":3682.07},{"text":"can","start":3682.07,"end":3682.23},{"text":"have","start":3682.23,"end":3682.55},{"text":"an","start":3682.59,"end":3682.71},{"text":"automatic,","start":3682.71,"end":3683.51},{"text":"you","start":3683.51,"end":3683.71},{"text":"sign","start":3683.71,"end":3684.07},{"text":"it","start":3684.07,"end":3684.31},{"text":"and","start":3684.31,"end":3684.51},{"text":"all","start":3684.99,"end":3685.19},{"text":"your","start":3685.19,"end":3685.31},{"text":"treaties","start":3685.31,"end":3685.83},{"text":"are","start":3685.83,"end":3686.03},{"text":"amended","start":3686.03,"end":3686.43},{"text":"immediately.","start":3686.43,"end":3687.19}]},{"text":"You can have also a sort of rule that makes countries who do not have double tax treaties have the rules.","start":3687.59,"end":3694.79,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"You","start":3687.59,"end":3687.75},{"text":"can","start":3687.75,"end":3687.91},{"text":"have","start":3687.91,"end":3688.39},{"text":"also","start":3688.55,"end":3689.23},{"text":"a","start":3689.23,"end":3689.27},{"text":"sort","start":3689.51,"end":3689.75},{"text":"of","start":3689.75,"end":3689.83},{"text":"rule","start":3689.83,"end":3690.31},{"text":"that","start":3690.31,"end":3690.47},{"text":"makes","start":3690.47,"end":3691.19},{"text":"countries","start":3691.19,"end":3691.71},{"text":"who","start":3691.71,"end":3691.91},{"text":"do","start":3691.91,"end":3692.15},{"text":"not","start":3692.15,"end":3692.43},{"text":"have","start":3692.43,"end":3692.55},{"text":"double","start":3692.55,"end":3692.87},{"text":"tax","start":3692.87,"end":3693.19},{"text":"treaties","start":3693.19,"end":3693.67},{"text":"have","start":3693.91,"end":3694.27},{"text":"the","start":3694.27,"end":3694.39},{"text":"rules.","start":3694.39,"end":3694.79}]},{"text":"I mean, there's so many options here that I think it's important to hear a little bit of what members think is useful in this case.","start":3694.87,"end":3704.87,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"I","start":3694.87,"end":3694.91},{"text":"mean,","start":3694.91,"end":3695.11},{"text":"there's","start":3695.11,"end":3695.39},{"text":"so","start":3695.39,"end":3695.51},{"text":"many","start":3695.51,"end":3695.75},{"text":"options","start":3695.75,"end":3696.19},{"text":"here","start":3696.19,"end":3696.39},{"text":"that","start":3696.39,"end":3696.71},{"text":"I","start":3697.35,"end":3697.39},{"text":"think","start":3697.39,"end":3697.55},{"text":"it's","start":3697.55,"end":3697.83},{"text":"important","start":3697.83,"end":3698.67},{"text":"to","start":3698.67,"end":3698.79},{"text":"hear","start":3698.79,"end":3699.43},{"text":"a","start":3700.31,"end":3700.35},{"text":"little","start":3700.35,"end":3700.59},{"text":"bit","start":3700.59,"end":3700.95},{"text":"of","start":3701.03,"end":3701.35},{"text":"what","start":3701.43,"end":3701.91},{"text":"members","start":3702.67,"end":3703.15},{"text":"think","start":3703.15,"end":3703.39},{"text":"is","start":3703.39,"end":3703.55},{"text":"useful","start":3703.55,"end":3704.11},{"text":"in","start":3704.11,"end":3704.19},{"text":"this","start":3704.19,"end":3704.51},{"text":"case.","start":3704.51,"end":3704.87}]},{"text":"So I understood you talked about optionality.","start":3704.87,"end":3708.03,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":3704.87,"end":3705.15},{"text":"I","start":3705.31,"end":3705.55},{"text":"understood","start":3705.55,"end":3706.03},{"text":"you","start":3706.03,"end":3706.19},{"text":"talked","start":3706.19,"end":3706.59},{"text":"about","start":3706.59,"end":3706.91},{"text":"optionality.","start":3706.91,"end":3708.03}]},{"text":"So perhaps if you could give us a little bit more of your views on that.","start":3708.27,"end":3712.83,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":3708.27,"end":3708.67},{"text":"perhaps","start":3708.67,"end":3709.07},{"text":"if","start":3709.07,"end":3709.19},{"text":"you","start":3709.19,"end":3709.31},{"text":"could","start":3709.31,"end":3709.79},{"text":"give","start":3710.43,"end":3710.79},{"text":"us","start":3710.79,"end":3711.07},{"text":"a","start":3711.07,"end":3711.15},{"text":"little","start":3711.19,"end":3711.39},{"text":"bit","start":3711.39,"end":3711.55},{"text":"more","start":3711.55,"end":3711.87},{"text":"of","start":3711.87,"end":3711.95},{"text":"your","start":3711.95,"end":3712.07},{"text":"views","start":3712.07,"end":3712.43},{"text":"on","start":3712.43,"end":3712.59},{"text":"that.","start":3712.59,"end":3712.83}]},{"text":"Thank you.","start":3713.27,"end":3713.63,"topics":[],"words":[{"text":"Thank","start":3713.27,"end":3713.47},{"text":"you.","start":3713.47,"end":3713.63}]},{"text":"Italy, please.","start":3731.49,"end":3732.29,"topics":[],"words":[{"text":"Italy,","start":3731.49,"end":3731.89},{"text":"please.","start":3731.89,"end":3732.29}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":11,"start":3735.65,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=3736","paragraphs":[{"sentences":[{"text":"Thank you.","start":3735.65,"end":3735.97,"topics":[],"words":[{"text":"Thank","start":3735.65,"end":3735.89},{"text":"you.","start":3735.89,"end":3735.97}]},{"text":"Thank you very much.","start":3735.97,"end":3736.69,"topics":[],"words":[{"text":"Thank","start":3735.97,"end":3736.17},{"text":"you","start":3736.17,"end":3736.25},{"text":"very","start":3736.25,"end":3736.41},{"text":"much.","start":3736.41,"end":3736.69}]},{"text":"Um, just to, uh, to come back on this, uh, I mean, we have, uh, a substantial issue here because, uh, as, as we iterated, we have, uh, some, uh, substance concern on the, on the way the protocol is drafted, and that's on, on the top of the, of our comments, and then on the procedure and on the implementation aspects.","start":3737.83,"end":3756.91,"topics":[],"words":[{"text":"Um,","start":3737.83,"end":3737.87},{"text":"just","start":3738.75,"end":3739.03},{"text":"to,","start":3739.03,"end":3739.31},{"text":"uh,","start":3739.55,"end":3739.59},{"text":"to","start":3739.59,"end":3739.71},{"text":"come","start":3739.71,"end":3739.87},{"text":"back","start":3739.87,"end":3739.99},{"text":"on","start":3739.99,"end":3740.07},{"text":"this,","start":3740.07,"end":3740.31},{"text":"uh,","start":3740.31,"end":3740.35},{"text":"I","start":3740.91,"end":3740.99},{"text":"mean,","start":3740.99,"end":3741.15},{"text":"we","start":3741.31,"end":3741.51},{"text":"have,","start":3741.51,"end":3741.71},{"text":"uh,","start":3742.35,"end":3742.39},{"text":"a","start":3742.39,"end":3742.43},{"text":"substantial","start":3742.43,"end":3742.99},{"text":"issue","start":3742.99,"end":3743.23},{"text":"here","start":3743.23,"end":3743.55},{"text":"because,","start":3743.63,"end":3744.03},{"text":"uh,","start":3744.75,"end":3744.79},{"text":"as,","start":3744.79,"end":3745.07},{"text":"as","start":3745.07,"end":3745.23},{"text":"we","start":3745.23,"end":3745.35},{"text":"iterated,","start":3745.35,"end":3745.87},{"text":"we","start":3745.87,"end":3746.07},{"text":"have,","start":3746.07,"end":3746.27},{"text":"uh,","start":3746.43,"end":3746.51},{"text":"some,","start":3746.51,"end":3746.83},{"text":"uh,","start":3746.83,"end":3746.99},{"text":"substance","start":3747.23,"end":3747.95},{"text":"concern","start":3747.95,"end":3748.51},{"text":"on","start":3748.51,"end":3748.75},{"text":"the,","start":3748.75,"end":3748.91},{"text":"on","start":3748.99,"end":3749.11},{"text":"the","start":3749.11,"end":3749.19},{"text":"way","start":3749.19,"end":3749.47},{"text":"the","start":3749.47,"end":3749.59},{"text":"protocol","start":3749.59,"end":3749.99},{"text":"is","start":3749.99,"end":3750.11},{"text":"drafted,","start":3750.11,"end":3750.43},{"text":"and","start":3750.43,"end":3750.55},{"text":"that's","start":3750.55,"end":3750.83},{"text":"on,","start":3750.83,"end":3751.07},{"text":"on","start":3751.07,"end":3751.23},{"text":"the","start":3751.23,"end":3751.31},{"text":"top","start":3751.31,"end":3751.59},{"text":"of","start":3751.59,"end":3751.71},{"text":"the,","start":3751.71,"end":3751.79},{"text":"of","start":3752.43,"end":3752.51},{"text":"our","start":3752.51,"end":3752.59},{"text":"comments,","start":3752.59,"end":3753.03},{"text":"and","start":3753.03,"end":3753.23},{"text":"then","start":3753.87,"end":3754.27},{"text":"on","start":3754.27,"end":3754.47},{"text":"the","start":3754.47,"end":3754.55},{"text":"procedure","start":3754.55,"end":3755.23},{"text":"and","start":3755.23,"end":3755.43},{"text":"on","start":3755.43,"end":3755.55},{"text":"the","start":3755.55,"end":3755.67},{"text":"implementation","start":3755.67,"end":3756.43},{"text":"aspects.","start":3756.43,"end":3756.91}]},{"text":"I would say that at this stage this is unclear and this also relates to the relation with Article 21 of the Framework Convention, how this protocol will be implemented.","start":3757.27,"end":3771.67,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"I","start":3757.27,"end":3757.35},{"text":"would","start":3757.35,"end":3757.51},{"text":"say","start":3757.51,"end":3757.67},{"text":"that","start":3757.67,"end":3757.99},{"text":"at","start":3758.35,"end":3758.47},{"text":"this","start":3758.47,"end":3758.95},{"text":"stage","start":3759.67,"end":3760.31},{"text":"this","start":3760.31,"end":3760.55},{"text":"is","start":3760.55,"end":3760.67},{"text":"unclear","start":3760.67,"end":3761.35},{"text":"and","start":3761.35,"end":3761.55},{"text":"this","start":3761.55,"end":3761.75},{"text":"also","start":3761.75,"end":3762.07},{"text":"relates","start":3762.07,"end":3762.99},{"text":"to","start":3764.71,"end":3764.99},{"text":"the","start":3764.99,"end":3765.07},{"text":"relation","start":3765.07,"end":3765.59},{"text":"with","start":3765.59,"end":3765.75},{"text":"Article","start":3765.75,"end":3766.11},{"text":"21","start":3766.11,"end":3766.79},{"text":"of","start":3766.79,"end":3766.91},{"text":"the","start":3766.91,"end":3767.03},{"text":"Framework","start":3767.03,"end":3767.39},{"text":"Convention,","start":3767.39,"end":3767.99},{"text":"how","start":3768.31,"end":3768.63},{"text":"this","start":3768.63,"end":3769.03},{"text":"protocol","start":3769.35,"end":3769.83},{"text":"will","start":3769.83,"end":3769.99},{"text":"be","start":3769.99,"end":3770.31},{"text":"implemented.","start":3770.63,"end":3771.67}]},{"text":"In general we are concerned and this concern has been highlighted in the discussion on On article 21 of the convention that we, we are, we should not be forced to change existing treaties where the, the, you know, the proper location of those treaty is concerned.","start":3772.07,"end":3792.71,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"In","start":3772.07,"end":3772.31},{"text":"general","start":3772.31,"end":3772.71},{"text":"we","start":3772.71,"end":3773.19},{"text":"are","start":3773.19,"end":3773.55},{"text":"concerned","start":3773.55,"end":3774.27},{"text":"and","start":3774.31,"end":3774.59},{"text":"this","start":3774.59,"end":3774.79},{"text":"concern","start":3774.79,"end":3775.19},{"text":"has","start":3775.19,"end":3775.31},{"text":"been","start":3775.31,"end":3775.51},{"text":"highlighted","start":3776.27,"end":3776.87},{"text":"in","start":3776.87,"end":3777.03},{"text":"the","start":3777.03,"end":3777.11},{"text":"discussion","start":3777.11,"end":3777.83},{"text":"on","start":3777.91,"end":3778.23},{"text":"On","start":3779.23,"end":3779.35},{"text":"article","start":3779.35,"end":3779.67},{"text":"21","start":3779.67,"end":3780.27},{"text":"of","start":3780.27,"end":3780.39},{"text":"the","start":3780.39,"end":3780.55},{"text":"convention","start":3780.55,"end":3781.11},{"text":"that","start":3781.11,"end":3781.35},{"text":"we,","start":3781.35,"end":3781.75},{"text":"we","start":3782.31,"end":3782.55},{"text":"are,","start":3782.55,"end":3782.87},{"text":"we","start":3783.27,"end":3783.39},{"text":"should","start":3783.39,"end":3783.59},{"text":"not","start":3783.59,"end":3783.87},{"text":"be","start":3783.87,"end":3784.07},{"text":"forced","start":3784.07,"end":3784.59},{"text":"to","start":3784.59,"end":3784.67},{"text":"change","start":3784.71,"end":3785.19},{"text":"existing","start":3785.19,"end":3785.83},{"text":"treaties","start":3785.83,"end":3786.63},{"text":"where","start":3786.83,"end":3787.35},{"text":"the,","start":3787.59,"end":3787.79},{"text":"the,","start":3788.71,"end":3788.95},{"text":"you","start":3789.27,"end":3789.35},{"text":"know,","start":3789.35,"end":3789.47},{"text":"the","start":3789.47,"end":3789.59},{"text":"proper","start":3789.59,"end":3789.91},{"text":"location","start":3789.91,"end":3790.43},{"text":"of","start":3790.43,"end":3790.51},{"text":"those","start":3790.51,"end":3790.71},{"text":"treaty","start":3790.71,"end":3791.35},{"text":"is","start":3791.75,"end":3792.07},{"text":"concerned.","start":3792.07,"end":3792.71}]},{"text":"When it comes to this particular protocol, we believe that in general there should be an optionality, an opting mechanism, I would say, in the protocol that would allow to change to the extent it is necessary and appropriate and there is a consent of the party to to enter with the amendment of the treaty with specific treaties, a bit like the MLI say approach that was as we followed in the context of the BEPS project at OECD.","start":3793.23,"end":3831.03,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"When","start":3793.23,"end":3793.47},{"text":"it","start":3793.47,"end":3793.55},{"text":"comes","start":3793.55,"end":3793.83},{"text":"to","start":3793.83,"end":3793.99},{"text":"this","start":3793.99,"end":3794.39},{"text":"particular","start":3794.63,"end":3795.23},{"text":"protocol,","start":3795.23,"end":3795.83},{"text":"we","start":3795.83,"end":3796.31},{"text":"believe","start":3796.55,"end":3797.03},{"text":"that","start":3797.03,"end":3797.51},{"text":"in","start":3797.91,"end":3798.07},{"text":"general","start":3798.07,"end":3798.55},{"text":"there","start":3798.63,"end":3798.95},{"text":"should","start":3798.95,"end":3799.31},{"text":"be","start":3799.31,"end":3799.67},{"text":"an","start":3799.67,"end":3800.03},{"text":"optionality,","start":3800.47,"end":3801.27},{"text":"an","start":3801.27,"end":3801.83},{"text":"opting","start":3801.83,"end":3802.15},{"text":"mechanism,","start":3802.15,"end":3802.75},{"text":"I","start":3802.75,"end":3802.79},{"text":"would","start":3802.79,"end":3802.91},{"text":"say,","start":3802.91,"end":3803.27},{"text":"in","start":3803.91,"end":3804.15},{"text":"the","start":3804.15,"end":3804.31},{"text":"protocol","start":3804.31,"end":3804.95},{"text":"that","start":3805.19,"end":3805.51},{"text":"would","start":3805.51,"end":3805.67},{"text":"allow","start":3805.67,"end":3806.15},{"text":"to","start":3806.23,"end":3806.79},{"text":"change","start":3807.75,"end":3808.23},{"text":"to","start":3808.23,"end":3808.63},{"text":"the","start":3808.71,"end":3808.79},{"text":"extent","start":3808.79,"end":3809.67},{"text":"it","start":3809.75,"end":3809.87},{"text":"is","start":3809.87,"end":3810.07},{"text":"necessary","start":3810.07,"end":3810.63},{"text":"and","start":3810.63,"end":3810.87},{"text":"appropriate","start":3810.87,"end":3811.43},{"text":"and","start":3811.43,"end":3811.55},{"text":"there","start":3811.55,"end":3811.67},{"text":"is","start":3811.67,"end":3811.83},{"text":"a","start":3811.83,"end":3811.87},{"text":"consent","start":3811.87,"end":3812.31},{"text":"of","start":3812.31,"end":3812.39},{"text":"the","start":3812.39,"end":3812.51},{"text":"party","start":3812.51,"end":3812.95},{"text":"to","start":3813.27,"end":3813.67},{"text":"to","start":3814.95,"end":3814.99},{"text":"enter","start":3814.99,"end":3815.99},{"text":"with","start":3816.71,"end":3817.19},{"text":"the","start":3817.27,"end":3817.47},{"text":"amendment","start":3817.47,"end":3817.91},{"text":"of","start":3817.91,"end":3817.99},{"text":"the","start":3817.99,"end":3818.07},{"text":"treaty","start":3818.07,"end":3818.55},{"text":"with","start":3818.79,"end":3819.27},{"text":"specific","start":3819.27,"end":3819.83},{"text":"treaties,","start":3819.83,"end":3820.39},{"text":"a","start":3821.27,"end":3821.35},{"text":"bit","start":3821.35,"end":3821.59},{"text":"like","start":3821.59,"end":3822.07},{"text":"the","start":3823.11,"end":3823.23},{"text":"MLI","start":3823.23,"end":3823.83},{"text":"say","start":3824.23,"end":3824.63},{"text":"approach","start":3825.07,"end":3825.59},{"text":"that","start":3825.59,"end":3825.75},{"text":"was","start":3825.75,"end":3825.99},{"text":"as","start":3825.99,"end":3826.07},{"text":"we","start":3826.11,"end":3826.23},{"text":"followed","start":3826.23,"end":3826.79},{"text":"in","start":3827.43,"end":3827.67},{"text":"the","start":3827.83,"end":3827.99},{"text":"context","start":3827.99,"end":3828.39},{"text":"of","start":3828.39,"end":3828.47},{"text":"the","start":3828.47,"end":3828.55},{"text":"BEPS","start":3828.55,"end":3829.15},{"text":"project","start":3829.67,"end":3830.39},{"text":"at","start":3830.39,"end":3830.47},{"text":"OECD.","start":3830.47,"end":3831.03}]}]}],"speaker":{"name":null,"affiliation":"ITA","affiliation_full":"Italy","group":null,"function":"Representative"}},{"statement_number":12,"start":3833.03,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=3834","paragraphs":[{"sentences":[{"text":"Thank you very much, Italy.","start":3833.03,"end":3834.31,"topics":[],"words":[{"text":"Thank","start":3833.03,"end":3833.27},{"text":"you","start":3833.27,"end":3833.35},{"text":"very","start":3833.35,"end":3833.59},{"text":"much,","start":3833.59,"end":3833.87},{"text":"Italy.","start":3833.87,"end":3834.31}]},{"text":"I have the Netherlands, please.","start":3835.59,"end":3838.07,"topics":[],"words":[{"text":"I","start":3835.59,"end":3835.75},{"text":"have","start":3835.83,"end":3836.39},{"text":"the","start":3836.79,"end":3836.87},{"text":"Netherlands,","start":3836.87,"end":3837.59},{"text":"please.","start":3837.59,"end":3838.07}]},{"text":"Please go ahead, Netherlands.","start":3838.23,"end":3839.67,"topics":[],"words":[{"text":"Please","start":3838.23,"end":3838.47},{"text":"go","start":3838.47,"end":3838.63},{"text":"ahead,","start":3838.63,"end":3838.87},{"text":"Netherlands.","start":3838.95,"end":3839.67}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":13,"start":3844.67,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=3845","paragraphs":[{"sentences":[{"text":"Thank you, Madam Co-Lead. As I only arrived yesterday, first of all, hello everyone.","start":3844.67,"end":3849.59,"topics":[],"words":[{"text":"Thank","start":3844.67,"end":3844.87},{"text":"you,","start":3844.87,"end":3845.19},{"text":"Madam","start":3845.27,"end":3845.59},{"text":"Co-Lead.","start":3845.59,"end":3846.15},{"text":"As","start":3846.43,"end":3846.55},{"text":"I","start":3846.55,"end":3846.71},{"text":"only","start":3846.71,"end":3846.99},{"text":"arrived","start":3846.99,"end":3847.27},{"text":"yesterday,","start":3847.27,"end":3847.99},{"text":"first","start":3848.07,"end":3848.39},{"text":"of","start":3848.39,"end":3848.51},{"text":"all,","start":3848.51,"end":3848.71},{"text":"hello","start":3848.71,"end":3849.03},{"text":"everyone.","start":3849.03,"end":3849.59}]},{"text":"Good to be here again and I'm looking forward to the discussions this week.","start":3850.15,"end":3852.95,"topics":[],"words":[{"text":"Good","start":3850.15,"end":3850.31},{"text":"to","start":3850.31,"end":3850.39},{"text":"be","start":3850.39,"end":3850.55},{"text":"here","start":3850.55,"end":3850.67},{"text":"again","start":3850.67,"end":3850.83},{"text":"and","start":3850.83,"end":3850.95},{"text":"I'm","start":3850.95,"end":3851.15},{"text":"looking","start":3851.15,"end":3851.35},{"text":"forward","start":3851.35,"end":3851.71},{"text":"to","start":3851.71,"end":3851.79},{"text":"the","start":3851.79,"end":3851.87},{"text":"discussions","start":3851.87,"end":3852.47},{"text":"this","start":3852.47,"end":3852.67},{"text":"week.","start":3852.67,"end":3852.95}]},{"text":"And then first of all, of course, I want to thank the Co-Lead and the Secretariat for all the work done.","start":3854.31,"end":3859.43,"topics":[],"words":[{"text":"And","start":3854.31,"end":3854.43},{"text":"then","start":3854.43,"end":3854.55},{"text":"first","start":3854.55,"end":3854.83},{"text":"of","start":3854.83,"end":3854.95},{"text":"all,","start":3854.95,"end":3855.03},{"text":"of","start":3855.03,"end":3855.11},{"text":"course,","start":3855.11,"end":3855.35},{"text":"I","start":3855.35,"end":3855.43},{"text":"want","start":3855.43,"end":3855.63},{"text":"to","start":3855.63,"end":3855.83},{"text":"thank","start":3855.83,"end":3856.15},{"text":"the","start":3856.15,"end":3856.27},{"text":"Co-Lead","start":3856.79,"end":3857.27},{"text":"and","start":3857.27,"end":3857.39},{"text":"the","start":3857.39,"end":3857.47},{"text":"Secretariat","start":3857.67,"end":3858.39},{"text":"for","start":3858.39,"end":3858.51},{"text":"all","start":3858.51,"end":3858.67},{"text":"the","start":3858.67,"end":3858.75},{"text":"work","start":3858.75,"end":3859.03},{"text":"done.","start":3859.03,"end":3859.43}]},{"text":"I would like to notice our surprise though that when the draft of the first protocol was published, During the intersessional work, discussions were difficult and it showed again that the membership is divided.","start":3860.55,"end":3871.87,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"I","start":3860.55,"end":3860.71},{"text":"would","start":3860.79,"end":3861.07},{"text":"like","start":3861.07,"end":3861.35},{"text":"to","start":3861.35,"end":3861.51},{"text":"notice","start":3861.51,"end":3861.91},{"text":"our","start":3861.91,"end":3862.07},{"text":"surprise","start":3862.07,"end":3862.55},{"text":"though","start":3862.55,"end":3862.87},{"text":"that","start":3862.87,"end":3862.99},{"text":"when","start":3862.99,"end":3863.19},{"text":"the","start":3863.19,"end":3863.31},{"text":"draft","start":3863.35,"end":3864.07},{"text":"of","start":3864.07,"end":3864.15},{"text":"the","start":3864.15,"end":3864.27},{"text":"first","start":3864.27,"end":3864.55},{"text":"protocol","start":3864.55,"end":3865.27},{"text":"was","start":3865.27,"end":3865.43},{"text":"published,","start":3865.43,"end":3866.15},{"text":"During","start":3866.99,"end":3867.19},{"text":"the","start":3867.19,"end":3867.27},{"text":"intersessional","start":3867.27,"end":3867.83},{"text":"work,","start":3867.83,"end":3868.11},{"text":"discussions","start":3868.11,"end":3868.67},{"text":"were","start":3868.67,"end":3868.83},{"text":"difficult","start":3868.83,"end":3869.27},{"text":"and","start":3869.27,"end":3869.39},{"text":"it","start":3869.39,"end":3869.47},{"text":"showed","start":3869.47,"end":3869.71},{"text":"again","start":3869.71,"end":3869.95},{"text":"that","start":3869.95,"end":3870.15},{"text":"the","start":3870.15,"end":3870.31},{"text":"membership","start":3870.43,"end":3871.07},{"text":"is","start":3871.07,"end":3871.23},{"text":"divided.","start":3871.23,"end":3871.87}]},{"text":"Nonetheless, we believe that at the last intersessional meetings, the Secretariat and the co-lead came up with a proposal that would, in our opinion, have been a good basis for these plenary discussions and that the co-lead just referred to as well, I think.","start":3871.87,"end":3886.99,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Nonetheless,","start":3871.87,"end":3872.67},{"text":"we","start":3872.91,"end":3873.07},{"text":"believe","start":3873.07,"end":3873.47},{"text":"that","start":3873.47,"end":3873.63},{"text":"at","start":3873.63,"end":3873.71},{"text":"the","start":3873.71,"end":3873.83},{"text":"last","start":3873.83,"end":3874.15},{"text":"intersessional","start":3874.15,"end":3874.75},{"text":"meetings,","start":3874.75,"end":3875.39},{"text":"the","start":3875.55,"end":3875.67},{"text":"Secretariat","start":3875.67,"end":3876.31},{"text":"and","start":3876.31,"end":3876.43},{"text":"the","start":3876.43,"end":3876.51},{"text":"co-lead","start":3876.51,"end":3876.91},{"text":"came","start":3876.91,"end":3877.15},{"text":"up","start":3877.15,"end":3877.31},{"text":"with","start":3877.31,"end":3877.47},{"text":"a","start":3877.47,"end":3877.55},{"text":"proposal","start":3877.55,"end":3878.11},{"text":"that","start":3878.11,"end":3878.35},{"text":"would,","start":3878.51,"end":3878.79},{"text":"in","start":3878.79,"end":3878.91},{"text":"our","start":3878.91,"end":3879.15},{"text":"opinion,","start":3879.15,"end":3879.55},{"text":"have","start":3879.55,"end":3879.71},{"text":"been","start":3879.71,"end":3879.91},{"text":"a","start":3879.91,"end":3879.95},{"text":"good","start":3880.19,"end":3880.39},{"text":"basis","start":3880.39,"end":3880.79},{"text":"for","start":3880.79,"end":3880.95},{"text":"these","start":3880.95,"end":3881.07},{"text":"plenary","start":3881.07,"end":3882.19},{"text":"discussions","start":3882.19,"end":3882.91},{"text":"and","start":3884.03,"end":3884.27},{"text":"that","start":3884.35,"end":3884.55},{"text":"the","start":3884.55,"end":3884.63},{"text":"co-lead","start":3884.63,"end":3885.11},{"text":"just","start":3885.11,"end":3885.31},{"text":"referred","start":3885.31,"end":3885.67},{"text":"to","start":3885.67,"end":3885.83},{"text":"as","start":3885.83,"end":3885.95},{"text":"well,","start":3885.95,"end":3886.19},{"text":"I","start":3886.43,"end":3886.59},{"text":"think.","start":3886.59,"end":3886.99}]},{"text":"This is a draft that would, in our opinion, have the potential to work towards getting a wider membership behind some of the important principles behind the protocol.","start":3887.63,"end":3896.19,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"This","start":3887.63,"end":3887.83},{"text":"is","start":3887.83,"end":3887.95},{"text":"a","start":3887.95,"end":3887.99},{"text":"draft","start":3887.99,"end":3888.31},{"text":"that","start":3888.31,"end":3888.43},{"text":"would,","start":3888.43,"end":3888.59},{"text":"in","start":3888.59,"end":3888.71},{"text":"our","start":3888.71,"end":3888.91},{"text":"opinion,","start":3888.91,"end":3889.31},{"text":"have","start":3889.31,"end":3889.47},{"text":"the","start":3889.47,"end":3889.59},{"text":"potential","start":3889.59,"end":3890.11},{"text":"to","start":3890.11,"end":3890.27},{"text":"work","start":3890.27,"end":3890.75},{"text":"towards","start":3891.71,"end":3892.03},{"text":"getting","start":3892.03,"end":3892.35},{"text":"a","start":3892.35,"end":3892.39},{"text":"wider","start":3892.39,"end":3892.75},{"text":"membership","start":3892.75,"end":3893.23},{"text":"behind","start":3893.23,"end":3893.63},{"text":"some","start":3893.63,"end":3893.87},{"text":"of","start":3893.87,"end":3893.95},{"text":"the","start":3893.95,"end":3894.07},{"text":"important","start":3894.07,"end":3894.55},{"text":"principles","start":3894.55,"end":3895.23},{"text":"behind","start":3895.23,"end":3895.55},{"text":"the","start":3895.55,"end":3895.63},{"text":"protocol.","start":3895.63,"end":3896.19}]},{"text":"through a so-called stage approach.","start":3896.51,"end":3898.11,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"through","start":3896.51,"end":3896.71},{"text":"a","start":3896.71,"end":3896.75},{"text":"so-called","start":3896.75,"end":3897.27},{"text":"stage","start":3897.27,"end":3897.71},{"text":"approach.","start":3897.71,"end":3898.11}]},{"text":"And maybe we can come back to that later.","start":3898.15,"end":3900.35,"topics":[],"words":[{"text":"And","start":3898.15,"end":3898.27},{"text":"maybe","start":3898.51,"end":3898.79},{"text":"we","start":3898.79,"end":3898.91},{"text":"can","start":3898.91,"end":3899.07},{"text":"come","start":3899.07,"end":3899.31},{"text":"back","start":3899.31,"end":3899.47},{"text":"to","start":3899.47,"end":3899.63},{"text":"that","start":3899.63,"end":3899.87},{"text":"later.","start":3899.87,"end":3900.35}]},{"text":"Now, unfortunately, it seems that during this meeting we are not discussing this draft, this while there are not that many sessions left.","start":3901.39,"end":3909.03,"topics":[],"words":[{"text":"Now,","start":3901.39,"end":3901.63},{"text":"unfortunately,","start":3901.63,"end":3902.39},{"text":"it","start":3902.39,"end":3902.51},{"text":"seems","start":3902.51,"end":3902.75},{"text":"that","start":3902.75,"end":3902.87},{"text":"during","start":3902.87,"end":3903.11},{"text":"this","start":3903.11,"end":3903.31},{"text":"meeting","start":3903.31,"end":3903.67},{"text":"we","start":3903.67,"end":3903.79},{"text":"are","start":3903.79,"end":3903.87},{"text":"not","start":3903.87,"end":3904.07},{"text":"discussing","start":3904.07,"end":3904.59},{"text":"this","start":3904.59,"end":3904.83},{"text":"draft,","start":3904.83,"end":3905.31},{"text":"this","start":3906.03,"end":3906.31},{"text":"while","start":3906.31,"end":3906.59},{"text":"there","start":3906.59,"end":3906.75},{"text":"are","start":3906.75,"end":3906.99},{"text":"not","start":3907.55,"end":3907.79},{"text":"that","start":3907.79,"end":3908.03},{"text":"many","start":3908.03,"end":3908.31},{"text":"sessions","start":3908.31,"end":3908.75},{"text":"left.","start":3908.75,"end":3909.03}]},{"text":"That being said, I want to share some more general remarks as to the draft at hand.","start":3910.11,"end":3914.91,"topics":[],"words":[{"text":"That","start":3910.11,"end":3910.27},{"text":"being","start":3910.27,"end":3910.51},{"text":"said,","start":3910.51,"end":3910.79},{"text":"I","start":3910.79,"end":3910.91},{"text":"want","start":3910.91,"end":3911.11},{"text":"to","start":3911.11,"end":3911.23},{"text":"share","start":3911.23,"end":3911.47},{"text":"some","start":3911.47,"end":3911.75},{"text":"more","start":3911.75,"end":3911.95},{"text":"general","start":3911.95,"end":3912.75},{"text":"remarks","start":3913.15,"end":3913.71},{"text":"as","start":3913.71,"end":3913.79},{"text":"to","start":3913.79,"end":3913.87},{"text":"the","start":3913.95,"end":3914.03},{"text":"draft","start":3914.03,"end":3914.47},{"text":"at","start":3914.47,"end":3914.59},{"text":"hand.","start":3914.59,"end":3914.91}]},{"text":"It will come as no surprise that the Netherlands has real concerns going into the direction of gross withholding taxation.","start":3915.75,"end":3921.23,"topics":[{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."}],"words":[{"text":"It","start":3915.75,"end":3915.87},{"text":"will","start":3915.87,"end":3916.03},{"text":"come","start":3916.03,"end":3916.23},{"text":"as","start":3916.23,"end":3916.35},{"text":"no","start":3916.35,"end":3916.63},{"text":"surprise","start":3916.63,"end":3917.11},{"text":"that","start":3917.11,"end":3917.23},{"text":"the","start":3917.23,"end":3917.31},{"text":"Netherlands","start":3917.31,"end":3917.75},{"text":"has","start":3917.75,"end":3917.95},{"text":"real","start":3917.95,"end":3918.19},{"text":"concerns","start":3918.19,"end":3918.67},{"text":"going","start":3918.67,"end":3918.91},{"text":"into","start":3918.91,"end":3919.19},{"text":"the","start":3919.19,"end":3919.27},{"text":"direction","start":3919.27,"end":3919.67},{"text":"of","start":3919.67,"end":3919.79},{"text":"gross","start":3919.79,"end":3920.03},{"text":"withholding","start":3920.03,"end":3920.51},{"text":"taxation.","start":3920.51,"end":3921.23}]},{"text":"I will not repeat all the reasons that we have now heard many times.","start":3921.55,"end":3925.63,"topics":[],"words":[{"text":"I","start":3921.55,"end":3921.63},{"text":"will","start":3921.63,"end":3921.75},{"text":"not","start":3921.75,"end":3921.95},{"text":"repeat","start":3921.95,"end":3922.51},{"text":"all","start":3922.83,"end":3922.91},{"text":"the","start":3922.91,"end":3923.03},{"text":"reasons","start":3923.03,"end":3923.63},{"text":"that","start":3923.63,"end":3923.87},{"text":"we","start":3923.87,"end":3923.99},{"text":"have","start":3923.99,"end":3924.19},{"text":"now","start":3924.19,"end":3924.43},{"text":"heard","start":3924.43,"end":3924.71},{"text":"many","start":3924.71,"end":3925.07},{"text":"times.","start":3925.07,"end":3925.63}]},{"text":"And we can align ourselves here with the UK as well.","start":3925.95,"end":3928.99,"topics":[],"words":[{"text":"And","start":3925.95,"end":3926.07},{"text":"we","start":3926.07,"end":3926.19},{"text":"can","start":3926.19,"end":3926.35},{"text":"align","start":3926.35,"end":3926.67},{"text":"ourselves","start":3926.67,"end":3927.15},{"text":"here","start":3927.15,"end":3927.39},{"text":"with","start":3927.39,"end":3927.71},{"text":"the","start":3928.03,"end":3928.27},{"text":"UK","start":3928.27,"end":3928.63},{"text":"as","start":3928.63,"end":3928.75},{"text":"well.","start":3928.75,"end":3928.99}]},{"text":"We do take the call to seriously consider the impact of digitalization and globalization seriously and are prepared to talk about an all-encompassing and consistent approach, looking at net income and at goods as well as services.","start":3930.11,"end":3943.31,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"We","start":3930.11,"end":3930.35},{"text":"do","start":3930.35,"end":3930.51},{"text":"take","start":3930.51,"end":3930.83},{"text":"the","start":3930.83,"end":3930.91},{"text":"call","start":3930.91,"end":3931.39},{"text":"to","start":3931.39,"end":3931.47},{"text":"seriously","start":3931.47,"end":3932.03},{"text":"consider","start":3932.03,"end":3932.59},{"text":"the","start":3932.59,"end":3932.71},{"text":"impact","start":3932.75,"end":3933.35},{"text":"of","start":3933.35,"end":3933.55},{"text":"digitalization","start":3933.79,"end":3934.59},{"text":"and","start":3934.59,"end":3934.71},{"text":"globalization","start":3934.71,"end":3935.47},{"text":"seriously","start":3935.47,"end":3936.07},{"text":"and","start":3936.07,"end":3936.19},{"text":"are","start":3936.19,"end":3936.27},{"text":"prepared","start":3936.27,"end":3936.71},{"text":"to","start":3936.71,"end":3936.95},{"text":"talk","start":3936.95,"end":3937.23},{"text":"about","start":3937.39,"end":3937.67},{"text":"an","start":3937.67,"end":3937.87},{"text":"all-encompassing","start":3937.87,"end":3938.79},{"text":"and","start":3938.79,"end":3938.99},{"text":"consistent","start":3938.99,"end":3939.55},{"text":"approach,","start":3939.55,"end":3940.11},{"text":"looking","start":3940.11,"end":3940.43},{"text":"at","start":3940.43,"end":3940.59},{"text":"net","start":3940.59,"end":3940.83},{"text":"income","start":3940.83,"end":3941.39},{"text":"and","start":3941.55,"end":3941.83},{"text":"at","start":3941.83,"end":3941.95},{"text":"goods","start":3941.95,"end":3942.19},{"text":"as","start":3942.19,"end":3942.35},{"text":"well","start":3942.35,"end":3942.55},{"text":"as","start":3942.55,"end":3942.63},{"text":"services.","start":3942.63,"end":3943.31}]},{"text":"However, as long as the discussion is going in the direction of gross withholding taxation as a solution, the Netherlands will not be able to make any commitments within a multilateral context.","start":3943.79,"end":3954.75,"topics":[{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."}],"words":[{"text":"However,","start":3943.79,"end":3944.35},{"text":"as","start":3944.51,"end":3944.67},{"text":"long","start":3944.67,"end":3944.95},{"text":"as","start":3944.95,"end":3945.07},{"text":"the","start":3945.07,"end":3945.19},{"text":"discussion","start":3945.19,"end":3945.59},{"text":"is","start":3945.59,"end":3945.71},{"text":"going","start":3945.71,"end":3946.03},{"text":"in","start":3946.03,"end":3946.27},{"text":"the","start":3946.75,"end":3946.95},{"text":"direction","start":3946.95,"end":3947.31},{"text":"of","start":3947.31,"end":3947.39},{"text":"gross","start":3947.39,"end":3947.71},{"text":"withholding","start":3947.71,"end":3948.19},{"text":"taxation","start":3948.19,"end":3948.79},{"text":"as","start":3948.79,"end":3948.91},{"text":"a","start":3948.91,"end":3948.95},{"text":"solution,","start":3948.95,"end":3949.55},{"text":"the","start":3949.79,"end":3949.95},{"text":"Netherlands","start":3949.95,"end":3950.39},{"text":"will","start":3950.39,"end":3950.51},{"text":"not","start":3950.51,"end":3950.75},{"text":"be","start":3950.75,"end":3950.91},{"text":"able","start":3950.91,"end":3951.31},{"text":"to","start":3951.47,"end":3951.63},{"text":"make","start":3951.63,"end":3951.87},{"text":"any","start":3951.87,"end":3952.19},{"text":"commitments","start":3952.19,"end":3952.75},{"text":"within","start":3952.75,"end":3953.39},{"text":"a","start":3953.55,"end":3953.59},{"text":"multilateral","start":3953.59,"end":3954.19},{"text":"context.","start":3954.19,"end":3954.75}]},{"text":"We see DTAs as a balanced outcome of bilateral negotiations taking into account the interest between contracting states.","start":3956.11,"end":3963.55,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"We","start":3956.11,"end":3956.31},{"text":"see","start":3956.31,"end":3956.51},{"text":"DTAs","start":3956.51,"end":3957.07},{"text":"as","start":3957.07,"end":3957.23},{"text":"a","start":3957.23,"end":3957.31},{"text":"balanced","start":3957.31,"end":3957.95},{"text":"outcome","start":3957.95,"end":3958.35},{"text":"of","start":3958.35,"end":3958.51},{"text":"bilateral","start":3958.51,"end":3959.03},{"text":"negotiations","start":3959.03,"end":3959.95},{"text":"taking","start":3959.95,"end":3960.27},{"text":"into","start":3960.27,"end":3960.55},{"text":"account","start":3960.55,"end":3960.87},{"text":"the","start":3960.87,"end":3960.95},{"text":"interest","start":3960.95,"end":3961.35},{"text":"between","start":3961.35,"end":3961.71},{"text":"contracting","start":3961.71,"end":3962.67},{"text":"states.","start":3962.99,"end":3963.55}]},{"text":"For the Netherlands, it would be simply impossible to commit to amending DTAs affecting the allocation of taxing rights without reconsidering this overall balance of each individual DTA.","start":3964.43,"end":3974.91,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"For","start":3964.43,"end":3964.59},{"text":"the","start":3964.59,"end":3964.67},{"text":"Netherlands,","start":3964.67,"end":3965.07},{"text":"it","start":3965.07,"end":3965.15},{"text":"would","start":3965.15,"end":3965.31},{"text":"be","start":3965.31,"end":3965.47},{"text":"simply","start":3965.47,"end":3965.83},{"text":"impossible","start":3965.83,"end":3966.43},{"text":"to","start":3966.43,"end":3966.75},{"text":"commit","start":3966.83,"end":3967.23},{"text":"to","start":3967.23,"end":3967.31},{"text":"amending","start":3967.31,"end":3967.71},{"text":"DTAs","start":3967.71,"end":3968.27},{"text":"affecting","start":3968.27,"end":3968.75},{"text":"the","start":3968.75,"end":3968.83},{"text":"allocation","start":3968.83,"end":3969.31},{"text":"of","start":3969.31,"end":3969.39},{"text":"taxing","start":3969.39,"end":3969.71},{"text":"rights","start":3969.71,"end":3970.11},{"text":"without","start":3970.35,"end":3970.75},{"text":"reconsidering","start":3970.75,"end":3971.47},{"text":"this","start":3971.47,"end":3971.63},{"text":"overall","start":3971.63,"end":3972.03},{"text":"balance","start":3972.03,"end":3972.59},{"text":"of","start":3972.75,"end":3973.07},{"text":"each","start":3973.15,"end":3973.55},{"text":"individual","start":3973.55,"end":3974.27},{"text":"DTA.","start":3974.27,"end":3974.91}]},{"text":"In this spirit, in order to enlarge the potential participation to the protocol, We would encourage making the substantive provision of this protocol optional to avoid missing out on jurisdiction committing to one of the provisions because they cannot support another provision.","start":3975.95,"end":3992.19,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"In","start":3975.95,"end":3976.11},{"text":"this","start":3976.11,"end":3976.27},{"text":"spirit,","start":3976.27,"end":3976.83},{"text":"in","start":3977.07,"end":3977.23},{"text":"order","start":3977.23,"end":3977.47},{"text":"to","start":3977.47,"end":3977.71},{"text":"enlarge","start":3977.71,"end":3978.11},{"text":"the","start":3978.11,"end":3978.23},{"text":"potential","start":3978.23,"end":3978.67},{"text":"participation","start":3978.67,"end":3979.43},{"text":"to","start":3979.43,"end":3979.51},{"text":"the","start":3979.51,"end":3979.59},{"text":"protocol,","start":3979.59,"end":3980.19},{"text":"We","start":3980.67,"end":3980.83},{"text":"would","start":3980.83,"end":3980.99},{"text":"encourage","start":3980.99,"end":3981.47},{"text":"making","start":3981.47,"end":3981.95},{"text":"the","start":3981.95,"end":3982.07},{"text":"substantive","start":3982.07,"end":3982.67},{"text":"provision","start":3982.67,"end":3983.19},{"text":"of","start":3983.19,"end":3983.31},{"text":"this","start":3983.31,"end":3983.63},{"text":"protocol","start":3983.79,"end":3984.35},{"text":"optional","start":3984.43,"end":3984.99},{"text":"to","start":3984.99,"end":3985.15},{"text":"avoid","start":3985.15,"end":3985.43},{"text":"missing","start":3985.43,"end":3985.79},{"text":"out","start":3985.79,"end":3985.91},{"text":"on","start":3985.91,"end":3986.03},{"text":"jurisdiction","start":3986.03,"end":3986.67},{"text":"committing","start":3986.67,"end":3987.31},{"text":"to","start":3987.47,"end":3987.63},{"text":"one","start":3987.63,"end":3987.95},{"text":"of","start":3987.95,"end":3988.03},{"text":"the","start":3988.03,"end":3988.11},{"text":"provisions","start":3988.11,"end":3988.67},{"text":"because","start":3988.67,"end":3989.47},{"text":"they","start":3989.71,"end":3989.95},{"text":"cannot","start":3989.95,"end":3990.27},{"text":"support","start":3990.27,"end":3990.83},{"text":"another","start":3991.23,"end":3991.63},{"text":"provision.","start":3991.63,"end":3992.19}]},{"text":"And we would shape it so to allow jurisdictions to consider per treaty partner which choices would keep the specific DTA in balance.","start":3993.55,"end":4001.47,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"And","start":3993.55,"end":3993.75},{"text":"we","start":3993.75,"end":3993.87},{"text":"would","start":3993.87,"end":3994.03},{"text":"shape","start":3994.03,"end":3994.35},{"text":"it","start":3994.35,"end":3994.59},{"text":"so","start":3995.15,"end":3995.47},{"text":"to","start":3995.47,"end":3995.59},{"text":"allow","start":3995.59,"end":3995.87},{"text":"jurisdictions","start":3995.87,"end":3996.67},{"text":"to","start":3996.67,"end":3996.75},{"text":"consider","start":3996.75,"end":3997.31},{"text":"per","start":3997.31,"end":3997.63},{"text":"treaty","start":3997.63,"end":3998.03},{"text":"partner","start":3998.03,"end":3998.59},{"text":"which","start":3998.63,"end":3999.03},{"text":"choices","start":3999.03,"end":3999.39},{"text":"would","start":3999.39,"end":3999.55},{"text":"keep","start":3999.55,"end":3999.79},{"text":"the","start":3999.79,"end":3999.87},{"text":"specific","start":3999.87,"end":4000.43},{"text":"DTA","start":4000.43,"end":4000.87},{"text":"in","start":4000.87,"end":4000.99},{"text":"balance.","start":4000.99,"end":4001.47}]},{"text":"And that's it for now.","start":4002.39,"end":4003.23,"topics":[],"words":[{"text":"And","start":4002.39,"end":4002.59},{"text":"that's","start":4002.59,"end":4002.87},{"text":"it","start":4002.87,"end":4002.99},{"text":"for","start":4002.99,"end":4003.11},{"text":"now.","start":4003.11,"end":4003.23}]},{"text":"Thank you.","start":4003.31,"end":4003.71,"topics":[],"words":[{"text":"Thank","start":4003.31,"end":4003.55},{"text":"you.","start":4003.55,"end":4003.71}]}]}],"speaker":{"name":null,"affiliation":"NLD","affiliation_full":"Netherlands (Kingdom of the)","group":null,"function":"Representative"}},{"statement_number":14,"start":4005.59,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=4006","paragraphs":[{"sentences":[{"text":"Thank you very much, the Netherlands.","start":4005.59,"end":4007.15,"topics":[],"words":[{"text":"Thank","start":4005.59,"end":4005.75},{"text":"you","start":4005.75,"end":4005.87},{"text":"very","start":4005.87,"end":4006.11},{"text":"much,","start":4006.11,"end":4006.47},{"text":"the","start":4006.47,"end":4006.55},{"text":"Netherlands.","start":4006.55,"end":4007.15}]},{"text":"And I think you're not the only one who was a bit surprised at the draft text.","start":4007.15,"end":4014.23,"topics":[],"words":[{"text":"And","start":4007.15,"end":4007.35},{"text":"I","start":4007.35,"end":4007.43},{"text":"think","start":4007.75,"end":4008.07},{"text":"you're","start":4008.07,"end":4008.39},{"text":"not","start":4008.39,"end":4008.67},{"text":"the","start":4008.67,"end":4008.75},{"text":"only","start":4008.75,"end":4008.99},{"text":"one","start":4008.99,"end":4009.27},{"text":"who","start":4009.27,"end":4009.47},{"text":"was","start":4009.47,"end":4009.71},{"text":"a","start":4009.71,"end":4009.75},{"text":"bit","start":4009.75,"end":4010.15},{"text":"surprised","start":4011.11,"end":4011.83},{"text":"at","start":4011.83,"end":4012.23},{"text":"the","start":4013.19,"end":4013.35},{"text":"draft","start":4013.35,"end":4013.87},{"text":"text.","start":4013.87,"end":4014.23}]},{"text":"But again, as I explained, the intention behind it was to surprise you a little bit.","start":4014.23,"end":4024.23,"topics":[],"words":[{"text":"But","start":4014.23,"end":4014.47},{"text":"again,","start":4014.47,"end":4014.87},{"text":"as","start":4014.87,"end":4015.03},{"text":"I","start":4015.03,"end":4015.11},{"text":"explained,","start":4015.11,"end":4015.99},{"text":"the","start":4016.07,"end":4016.23},{"text":"intention","start":4016.23,"end":4017.19},{"text":"behind","start":4017.51,"end":4018.23},{"text":"it","start":4019.75,"end":4019.91},{"text":"was","start":4019.91,"end":4020.07},{"text":"to","start":4020.07,"end":4020.19},{"text":"surprise","start":4020.19,"end":4020.71},{"text":"you","start":4020.71,"end":4021.03},{"text":"a","start":4023.83,"end":4023.91},{"text":"little","start":4023.91,"end":4024.11},{"text":"bit.","start":4024.11,"end":4024.23}]},{"text":"But the thing is, and I think this is really important, that it's a basis.","start":4024.47,"end":4029.63,"topics":[],"words":[{"text":"But","start":4024.47,"end":4024.67},{"text":"the","start":4024.67,"end":4024.75},{"text":"thing","start":4024.79,"end":4025.03},{"text":"is,","start":4025.03,"end":4025.23},{"text":"and","start":4025.23,"end":4025.55},{"text":"I","start":4025.55,"end":4025.59},{"text":"think","start":4025.59,"end":4025.83},{"text":"this","start":4025.83,"end":4026.15},{"text":"is","start":4026.15,"end":4026.23},{"text":"really","start":4026.23,"end":4026.43},{"text":"important,","start":4026.43,"end":4026.99},{"text":"that","start":4026.99,"end":4027.35},{"text":"it's","start":4028.23,"end":4028.51},{"text":"a","start":4028.51,"end":4028.55},{"text":"basis.","start":4028.55,"end":4029.63}]},{"text":"And the thing is that we do have texts that we have presented.","start":4029.67,"end":4033.51,"topics":[],"words":[{"text":"And","start":4029.67,"end":4029.95},{"text":"the","start":4029.95,"end":4030.03},{"text":"thing","start":4030.03,"end":4030.31},{"text":"is","start":4030.31,"end":4030.55},{"text":"that","start":4030.55,"end":4030.79},{"text":"we","start":4030.79,"end":4030.95},{"text":"do","start":4030.95,"end":4031.27},{"text":"have","start":4031.27,"end":4031.59},{"text":"texts","start":4031.59,"end":4032.07},{"text":"that","start":4032.07,"end":4032.23},{"text":"we","start":4032.23,"end":4032.39},{"text":"have","start":4032.39,"end":4032.59},{"text":"presented.","start":4032.59,"end":4033.51}]},{"text":"You do have the Africa Group draft.","start":4034.35,"end":4037.63,"topics":[],"words":[{"text":"You","start":4034.35,"end":4034.51},{"text":"do","start":4034.51,"end":4034.75},{"text":"have","start":4034.75,"end":4035.03},{"text":"the","start":4035.03,"end":4035.11},{"text":"Africa","start":4035.11,"end":4035.51},{"text":"Group","start":4035.51,"end":4035.95},{"text":"draft.","start":4036.99,"end":4037.63}]},{"text":"You do have also the draft that I presented in the discussions.","start":4037.95,"end":4044.27,"topics":[],"words":[{"text":"You","start":4037.95,"end":4038.11},{"text":"do","start":4038.11,"end":4038.35},{"text":"have","start":4038.35,"end":4038.75},{"text":"also","start":4039.55,"end":4040.03},{"text":"the","start":4040.11,"end":4040.35},{"text":"draft","start":4040.35,"end":4041.87},{"text":"that","start":4041.95,"end":4042.11},{"text":"I","start":4042.11,"end":4042.35},{"text":"presented","start":4042.35,"end":4042.99},{"text":"in","start":4042.99,"end":4043.31},{"text":"the","start":4043.31,"end":4043.43},{"text":"discussions.","start":4043.43,"end":4044.27}]},{"text":"And issues within it, of course, can be discussed and added to this discussion.","start":4044.67,"end":4052.83,"topics":[],"words":[{"text":"And","start":4044.67,"end":4045.07},{"text":"issues","start":4045.79,"end":4046.43},{"text":"within","start":4046.43,"end":4046.91},{"text":"it,","start":4046.91,"end":4047.15},{"text":"of","start":4047.19,"end":4047.31},{"text":"course,","start":4047.31,"end":4048.03},{"text":"can","start":4048.11,"end":4048.43},{"text":"be","start":4048.43,"end":4048.83},{"text":"discussed","start":4049.47,"end":4050.35},{"text":"and","start":4050.43,"end":4050.95},{"text":"added","start":4050.95,"end":4051.71},{"text":"to","start":4051.71,"end":4051.91},{"text":"this","start":4051.91,"end":4052.15},{"text":"discussion.","start":4052.15,"end":4052.83}]},{"text":"But what we have now is a skeleton, and with some of the issues that we think are more sort of urgent that we try and settle as much as possible.","start":4052.83,"end":4062.79,"topics":[],"words":[{"text":"But","start":4052.83,"end":4053.15},{"text":"what","start":4053.51,"end":4053.87},{"text":"we","start":4053.87,"end":4054.27},{"text":"have","start":4054.27,"end":4054.47},{"text":"now","start":4054.47,"end":4054.75},{"text":"is","start":4054.75,"end":4054.91},{"text":"a","start":4054.91,"end":4054.95},{"text":"skeleton,","start":4054.95,"end":4055.71},{"text":"and","start":4055.71,"end":4055.91},{"text":"with","start":4055.91,"end":4056.03},{"text":"some","start":4056.03,"end":4056.31},{"text":"of","start":4056.31,"end":4056.43},{"text":"the","start":4056.43,"end":4056.55},{"text":"issues","start":4056.55,"end":4056.83},{"text":"that","start":4056.83,"end":4056.99},{"text":"we","start":4056.99,"end":4057.15},{"text":"think","start":4057.15,"end":4057.47},{"text":"are","start":4057.47,"end":4057.55},{"text":"more","start":4057.55,"end":4057.95},{"text":"sort","start":4057.95,"end":4058.23},{"text":"of","start":4058.23,"end":4058.43},{"text":"urgent","start":4059.59,"end":4060.07},{"text":"that","start":4060.07,"end":4060.23},{"text":"we","start":4060.23,"end":4060.35},{"text":"try","start":4060.35,"end":4060.71},{"text":"and","start":4060.75,"end":4061.11},{"text":"settle","start":4061.27,"end":4061.83},{"text":"as","start":4061.83,"end":4062.07},{"text":"much","start":4062.07,"end":4062.27},{"text":"as","start":4062.27,"end":4062.39},{"text":"possible.","start":4062.39,"end":4062.79}]},{"text":"So thank you for that, Netherlands.","start":4062.79,"end":4064.67,"topics":[],"words":[{"text":"So","start":4062.79,"end":4063.11},{"text":"thank","start":4063.27,"end":4063.67},{"text":"you","start":4063.67,"end":4063.75},{"text":"for","start":4063.75,"end":4063.87},{"text":"that,","start":4063.87,"end":4064.15},{"text":"Netherlands.","start":4064.15,"end":4064.67}]},{"text":"I now have Switzerland.","start":4065.99,"end":4067.35,"topics":[],"words":[{"text":"I","start":4065.99,"end":4066.15},{"text":"now","start":4066.23,"end":4066.47},{"text":"have","start":4066.47,"end":4066.71},{"text":"Switzerland.","start":4066.71,"end":4067.35}]},{"text":"Please go ahead.","start":4067.35,"end":4067.99,"topics":[],"words":[{"text":"Please","start":4067.35,"end":4067.59},{"text":"go","start":4067.59,"end":4067.75},{"text":"ahead.","start":4067.75,"end":4067.99}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":15,"start":4071.43,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=4072","paragraphs":[{"sentences":[{"text":"Thank you, Madam President.","start":4071.43,"end":4072.75,"topics":[],"words":[{"text":"Thank","start":4071.43,"end":4071.67},{"text":"you,","start":4071.67,"end":4071.83},{"text":"Madam","start":4071.83,"end":4072.15},{"text":"President.","start":4072.15,"end":4072.75}]},{"text":"Good morning, distinguished colleagues.","start":4072.75,"end":4074.71,"topics":[],"words":[{"text":"Good","start":4072.75,"end":4072.95},{"text":"morning,","start":4072.95,"end":4073.35},{"text":"distinguished","start":4073.35,"end":4073.99},{"text":"colleagues.","start":4073.99,"end":4074.71}]},{"text":"Switzerland would like to make some general remarks in the form of a disclaimer.","start":4075.11,"end":4080.15,"topics":[],"words":[{"text":"Switzerland","start":4075.11,"end":4075.75},{"text":"would","start":4075.75,"end":4076.11},{"text":"like","start":4076.11,"end":4076.39},{"text":"to","start":4076.39,"end":4076.51},{"text":"make","start":4076.51,"end":4076.79},{"text":"some","start":4076.79,"end":4077.11},{"text":"general","start":4077.11,"end":4077.51},{"text":"remarks","start":4077.51,"end":4077.99},{"text":"in","start":4078.47,"end":4078.63},{"text":"the","start":4078.63,"end":4078.71},{"text":"form","start":4078.71,"end":4078.99},{"text":"of","start":4078.99,"end":4079.19},{"text":"a","start":4079.43,"end":4079.47},{"text":"disclaimer.","start":4079.47,"end":4080.15}]},{"text":"Switzerland agrees to residual taxing rights of source countries for service fees.","start":4081.19,"end":4086.63,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"Switzerland","start":4081.19,"end":4081.99},{"text":"agrees","start":4081.99,"end":4082.55},{"text":"to","start":4082.87,"end":4083.27},{"text":"residual","start":4083.43,"end":4083.91},{"text":"taxing","start":4083.91,"end":4084.31},{"text":"rights","start":4084.31,"end":4084.67},{"text":"of","start":4084.67,"end":4084.75},{"text":"source","start":4084.75,"end":4085.11},{"text":"countries","start":4085.11,"end":4085.59},{"text":"for","start":4085.59,"end":4085.75},{"text":"service","start":4085.75,"end":4086.23},{"text":"fees.","start":4086.23,"end":4086.63}]}]},{"sentences":[{"text":"But only if this is, uh, done in a.","start":4087.39,"end":4089.71,"topics":[],"words":[{"text":"But","start":4087.39,"end":4087.71},{"text":"only","start":4087.71,"end":4088.07},{"text":"if","start":4088.07,"end":4088.15},{"text":"this","start":4088.15,"end":4088.67},{"text":"is,","start":4088.79,"end":4088.87},{"text":"uh,","start":4088.87,"end":4088.91},{"text":"done","start":4088.91,"end":4089.47},{"text":"in","start":4089.59,"end":4089.67},{"text":"a.","start":4089.67,"end":4089.71}]}]},{"sentences":[{"text":"Comprehensive and balanced, uh, package that reflects the bilateral relationship, uh, between the two countries.","start":4089.87,"end":4097.79,"topics":[],"words":[{"text":"Comprehensive","start":4089.87,"end":4090.55},{"text":"and","start":4090.55,"end":4090.83},{"text":"balanced,","start":4090.83,"end":4091.47},{"text":"uh,","start":4091.71,"end":4091.75},{"text":"package","start":4091.75,"end":4092.35},{"text":"that","start":4092.35,"end":4092.59},{"text":"reflects","start":4092.59,"end":4093.07},{"text":"the","start":4093.07,"end":4093.15},{"text":"bilateral","start":4093.15,"end":4093.71},{"text":"relationship,","start":4093.71,"end":4094.59},{"text":"uh,","start":4095.31,"end":4095.35},{"text":"between","start":4095.35,"end":4095.95},{"text":"the","start":4096.31,"end":4096.39},{"text":"two","start":4096.87,"end":4097.07},{"text":"countries.","start":4097.07,"end":4097.79}]},{"text":"We therefore cannot support the general policy direction that protocol takes, but nevertheless we are committed to constructive discussions and we will be happy to contribute mainly with the view of making the protocol technically function.","start":4098.87,"end":4115.43,"topics":[],"words":[{"text":"We","start":4098.87,"end":4099.03},{"text":"therefore","start":4099.03,"end":4099.67},{"text":"cannot","start":4099.75,"end":4100.23},{"text":"support","start":4100.23,"end":4101.11},{"text":"the","start":4101.27,"end":4101.35},{"text":"general","start":4101.35,"end":4101.91},{"text":"policy","start":4101.91,"end":4102.39},{"text":"direction","start":4102.39,"end":4102.95},{"text":"that","start":4102.95,"end":4103.19},{"text":"protocol","start":4103.19,"end":4103.75},{"text":"takes,","start":4103.75,"end":4104.31},{"text":"but","start":4104.55,"end":4104.71},{"text":"nevertheless","start":4104.71,"end":4105.27},{"text":"we","start":4105.27,"end":4105.43},{"text":"are","start":4105.43,"end":4105.59},{"text":"committed","start":4105.59,"end":4106.07},{"text":"to","start":4106.07,"end":4106.31},{"text":"constructive","start":4106.47,"end":4107.07},{"text":"discussions","start":4107.07,"end":4107.75},{"text":"and","start":4107.75,"end":4108.07},{"text":"we","start":4108.07,"end":4108.23},{"text":"will","start":4108.23,"end":4108.39},{"text":"be","start":4108.39,"end":4108.47},{"text":"happy","start":4108.47,"end":4108.79},{"text":"to","start":4108.79,"end":4108.91},{"text":"contribute","start":4108.91,"end":4109.59},{"text":"mainly","start":4109.59,"end":4109.87},{"text":"with","start":4109.87,"end":4110.03},{"text":"the","start":4110.07,"end":4110.15},{"text":"view","start":4110.15,"end":4110.47},{"text":"of","start":4110.83,"end":4111.11},{"text":"making","start":4111.11,"end":4111.59},{"text":"the","start":4111.59,"end":4111.67},{"text":"protocol","start":4111.67,"end":4112.31},{"text":"technically","start":4113.03,"end":4113.75},{"text":"function.","start":4114.39,"end":4115.43}]}]},{"sentences":[{"text":"And in the light of this, I would like to pass on to my colleague who will make.","start":4115.83,"end":4120.23,"topics":[],"words":[{"text":"And","start":4115.83,"end":4116.47},{"text":"in","start":4116.79,"end":4117.23},{"text":"the","start":4117.23,"end":4117.35},{"text":"light","start":4117.35,"end":4117.55},{"text":"of","start":4117.55,"end":4117.63},{"text":"this,","start":4117.63,"end":4117.87},{"text":"I","start":4117.87,"end":4117.91},{"text":"would","start":4117.91,"end":4118.07},{"text":"like","start":4118.07,"end":4118.23},{"text":"to","start":4118.23,"end":4118.39},{"text":"pass","start":4118.39,"end":4118.67},{"text":"on","start":4118.67,"end":4118.79},{"text":"to","start":4118.79,"end":4118.91},{"text":"my","start":4118.91,"end":4119.03},{"text":"colleague","start":4119.03,"end":4119.39},{"text":"who","start":4119.39,"end":4119.67},{"text":"will","start":4119.67,"end":4119.91},{"text":"make.","start":4119.91,"end":4120.23}]}]},{"sentences":[{"text":"Remarks in that regard.","start":4120.23,"end":4121.75,"topics":[],"words":[{"text":"Remarks","start":4120.23,"end":4120.87},{"text":"in","start":4120.87,"end":4121.11},{"text":"that","start":4121.11,"end":4121.35},{"text":"regard.","start":4121.35,"end":4121.75}]},{"text":"So it's the Swiss ball tag team today.","start":4126.87,"end":4129.27,"topics":[],"words":[{"text":"So","start":4126.87,"end":4127.11},{"text":"it's","start":4127.11,"end":4127.47},{"text":"the","start":4127.47,"end":4127.55},{"text":"Swiss","start":4127.55,"end":4127.83},{"text":"ball","start":4127.83,"end":4128.23},{"text":"tag","start":4128.23,"end":4128.55},{"text":"team","start":4128.55,"end":4128.79},{"text":"today.","start":4128.79,"end":4129.27}]},{"text":"Hello to everybody.","start":4131.03,"end":4131.75,"topics":[],"words":[{"text":"Hello","start":4131.03,"end":4131.27},{"text":"to","start":4131.27,"end":4131.35},{"text":"everybody.","start":4131.35,"end":4131.75}]},{"text":"Hello, Mrs. Chair.","start":4131.75,"end":4133.55,"topics":[],"words":[{"text":"Hello,","start":4131.75,"end":4132.47},{"text":"Mrs.","start":4132.95,"end":4133.35},{"text":"Chair.","start":4133.35,"end":4133.55}]},{"text":"It's nice to see you.","start":4133.55,"end":4134.31,"topics":[],"words":[{"text":"It's","start":4133.55,"end":4133.79},{"text":"nice","start":4133.79,"end":4133.91},{"text":"to","start":4133.91,"end":4134.03},{"text":"see","start":4134.03,"end":4134.23},{"text":"you.","start":4134.23,"end":4134.31}]},{"text":"Yeah, just in light of what my colleague just said, as we begin our discussions this Monday morning, kind of a state of the situation where we are today and this protocol, I mean, for us, tax treaties are carefully balanced.","start":4134.79,"end":4150.39,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Yeah,","start":4134.79,"end":4135.11},{"text":"just","start":4135.27,"end":4135.59},{"text":"in","start":4135.59,"end":4135.83},{"text":"light","start":4135.83,"end":4136.15},{"text":"of","start":4136.27,"end":4136.63},{"text":"what","start":4137.67,"end":4137.91},{"text":"my","start":4137.91,"end":4138.07},{"text":"colleague","start":4138.07,"end":4138.39},{"text":"just","start":4138.39,"end":4138.59},{"text":"said,","start":4138.59,"end":4138.95},{"text":"as","start":4139.35,"end":4139.59},{"text":"we","start":4139.59,"end":4139.71},{"text":"begin","start":4139.75,"end":4140.03},{"text":"our","start":4140.03,"end":4140.11},{"text":"discussions","start":4140.11,"end":4140.71},{"text":"this","start":4140.71,"end":4140.87},{"text":"Monday","start":4140.87,"end":4141.19},{"text":"morning,","start":4141.19,"end":4141.75},{"text":"kind","start":4141.91,"end":4142.19},{"text":"of","start":4142.19,"end":4142.27},{"text":"a","start":4142.27,"end":4142.31},{"text":"state","start":4142.31,"end":4142.63},{"text":"of","start":4142.63,"end":4142.71},{"text":"the","start":4142.71,"end":4142.79},{"text":"situation","start":4142.79,"end":4143.43},{"text":"where","start":4143.43,"end":4143.59},{"text":"we","start":4143.59,"end":4143.67},{"text":"are","start":4143.67,"end":4143.83},{"text":"today","start":4143.83,"end":4144.39},{"text":"and","start":4145.15,"end":4145.35},{"text":"this","start":4145.59,"end":4145.83},{"text":"protocol,","start":4145.83,"end":4146.55},{"text":"I","start":4146.79,"end":4146.95},{"text":"mean,","start":4146.95,"end":4147.19},{"text":"for","start":4147.75,"end":4147.91},{"text":"us,","start":4147.91,"end":4148.07},{"text":"tax","start":4148.07,"end":4148.39},{"text":"treaties","start":4148.39,"end":4148.87},{"text":"are","start":4148.87,"end":4149.03},{"text":"carefully","start":4149.03,"end":4149.51},{"text":"balanced.","start":4149.51,"end":4150.39}]},{"text":"agreements between countries in view of the particular situation between the two countries.","start":4152.31,"end":4157.43,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"agreements","start":4152.31,"end":4152.91},{"text":"between","start":4152.91,"end":4153.19},{"text":"countries","start":4153.19,"end":4153.99},{"text":"in","start":4153.99,"end":4154.23},{"text":"view","start":4154.23,"end":4154.51},{"text":"of","start":4154.51,"end":4154.63},{"text":"the","start":4154.63,"end":4154.71},{"text":"particular","start":4154.71,"end":4155.19},{"text":"situation","start":4155.19,"end":4155.95},{"text":"between","start":4155.95,"end":4156.31},{"text":"the","start":4156.31,"end":4156.39},{"text":"two","start":4156.39,"end":4156.71},{"text":"countries.","start":4156.71,"end":4157.43}]},{"text":"And the difficulty there, it seems to me the structural fundamental difficulty here as we're trying to find a landing zone for Protocol I is that at this point it would seem with today's version that actually Signing onto Protocol I would mean, in fact, accepting Article 12 AA to 12 AB, 12 B, 12 C of the UN model.","start":4157.87,"end":4184.91,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"And","start":4157.87,"end":4158.03},{"text":"the","start":4158.03,"end":4158.11},{"text":"difficulty","start":4158.11,"end":4158.71},{"text":"there,","start":4158.71,"end":4158.87},{"text":"it","start":4158.87,"end":4159.03},{"text":"seems","start":4159.03,"end":4159.23},{"text":"to","start":4159.23,"end":4159.31},{"text":"me","start":4159.31,"end":4159.51},{"text":"the","start":4159.51,"end":4159.59},{"text":"structural","start":4159.59,"end":4160.31},{"text":"fundamental","start":4160.31,"end":4161.11},{"text":"difficulty","start":4161.11,"end":4161.83},{"text":"here","start":4161.83,"end":4162.31},{"text":"as","start":4162.31,"end":4162.51},{"text":"we're","start":4162.51,"end":4162.75},{"text":"trying","start":4162.87,"end":4163.27},{"text":"to","start":4163.27,"end":4163.35},{"text":"find","start":4163.35,"end":4163.63},{"text":"a","start":4163.63,"end":4163.67},{"text":"landing","start":4163.67,"end":4164.55},{"text":"zone","start":4164.55,"end":4164.95},{"text":"for","start":4165.43,"end":4165.59},{"text":"Protocol","start":4165.59,"end":4166.31},{"text":"I","start":4166.31,"end":4166.47},{"text":"is","start":4167.43,"end":4167.75},{"text":"that","start":4167.75,"end":4168.23},{"text":"at","start":4169.11,"end":4169.27},{"text":"this","start":4169.27,"end":4169.59},{"text":"point","start":4169.59,"end":4170.07},{"text":"it","start":4170.71,"end":4170.87},{"text":"would","start":4170.87,"end":4171.11},{"text":"seem","start":4171.11,"end":4171.83},{"text":"with","start":4171.83,"end":4172.31},{"text":"today's","start":4172.31,"end":4172.75},{"text":"version","start":4172.75,"end":4173.19},{"text":"that","start":4173.19,"end":4173.43},{"text":"actually","start":4173.43,"end":4174.31},{"text":"Signing","start":4174.59,"end":4175.07},{"text":"onto","start":4175.07,"end":4175.27},{"text":"Protocol","start":4175.27,"end":4175.79},{"text":"I","start":4176.19,"end":4176.35},{"text":"would","start":4176.51,"end":4176.83},{"text":"mean,","start":4176.83,"end":4177.95},{"text":"in","start":4178.27,"end":4178.51},{"text":"fact,","start":4178.51,"end":4179.15},{"text":"accepting","start":4179.23,"end":4179.87},{"text":"Article","start":4179.87,"end":4180.23},{"text":"12","start":4180.23,"end":4180.59},{"text":"AA","start":4180.59,"end":4181.31},{"text":"to","start":4181.31,"end":4181.71},{"text":"12","start":4181.71,"end":4182.11},{"text":"AB,","start":4182.11,"end":4182.51},{"text":"12","start":4182.59,"end":4182.99},{"text":"B,","start":4182.99,"end":4183.39},{"text":"12","start":4183.71,"end":4183.95},{"text":"C","start":4183.95,"end":4184.15},{"text":"of","start":4184.15,"end":4184.27},{"text":"the","start":4184.27,"end":4184.35},{"text":"UN","start":4184.35,"end":4184.67},{"text":"model.","start":4184.67,"end":4184.91}]},{"text":"That's where we're at here.","start":4184.91,"end":4186.11,"topics":[],"words":[{"text":"That's","start":4184.91,"end":4185.19},{"text":"where","start":4185.19,"end":4185.43},{"text":"we're","start":4185.43,"end":4185.59},{"text":"at","start":4185.59,"end":4185.71},{"text":"here.","start":4185.71,"end":4186.11}]},{"text":"So it's kind of like an everything or nothing situation with no other compromise given back to you.","start":4186.67,"end":4198.55,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":4186.67,"end":4186.99},{"text":"it's","start":4188.15,"end":4188.55},{"text":"kind","start":4188.55,"end":4188.75},{"text":"of","start":4188.75,"end":4188.83},{"text":"like","start":4188.83,"end":4189.11},{"text":"an","start":4189.11,"end":4189.31},{"text":"everything","start":4189.31,"end":4190.19},{"text":"or","start":4190.19,"end":4190.27},{"text":"nothing","start":4190.27,"end":4190.91},{"text":"situation","start":4191.39,"end":4192.27},{"text":"with","start":4192.75,"end":4193.47},{"text":"no","start":4193.47,"end":4193.95},{"text":"other","start":4196.27,"end":4197.07},{"text":"compromise","start":4197.07,"end":4197.71},{"text":"given","start":4197.71,"end":4198.03},{"text":"back","start":4198.03,"end":4198.27},{"text":"to","start":4198.27,"end":4198.47},{"text":"you.","start":4198.47,"end":4198.55}]},{"text":"And from a practical point of view, I don't see how in the real world that could work.","start":4199.31,"end":4205.27,"topics":[],"words":[{"text":"And","start":4199.31,"end":4199.47},{"text":"from","start":4199.47,"end":4199.63},{"text":"a","start":4199.63,"end":4199.67},{"text":"practical","start":4199.67,"end":4200.15},{"text":"point","start":4200.15,"end":4200.39},{"text":"of","start":4200.39,"end":4200.47},{"text":"view,","start":4200.47,"end":4200.67},{"text":"I","start":4200.67,"end":4200.71},{"text":"don't","start":4200.71,"end":4201.15},{"text":"see","start":4201.15,"end":4201.23},{"text":"how","start":4201.23,"end":4201.47},{"text":"in","start":4201.47,"end":4201.55},{"text":"the","start":4201.55,"end":4201.67},{"text":"real","start":4201.67,"end":4202.11},{"text":"world","start":4202.11,"end":4202.75},{"text":"that","start":4204.23,"end":4204.59},{"text":"could","start":4204.59,"end":4204.79},{"text":"work.","start":4204.79,"end":4205.27}]},{"text":"So in that light, before getting into the technical discussions on the different articles, it seems to me that fundamentally for Protocol 1 to have any chance of working, there needs to be more flexibility.","start":4205.35,"end":4219.99,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":4205.35,"end":4205.83},{"text":"in","start":4205.99,"end":4206.15},{"text":"that","start":4206.15,"end":4206.39},{"text":"light,","start":4206.39,"end":4206.87},{"text":"before","start":4208.07,"end":4208.39},{"text":"getting","start":4208.39,"end":4208.63},{"text":"into","start":4208.63,"end":4208.79},{"text":"the","start":4208.79,"end":4208.95},{"text":"technical","start":4208.95,"end":4209.47},{"text":"discussions","start":4209.47,"end":4210.15},{"text":"on","start":4210.15,"end":4210.31},{"text":"the","start":4210.31,"end":4210.39},{"text":"different","start":4210.39,"end":4210.75},{"text":"articles,","start":4210.75,"end":4211.51},{"text":"it","start":4212.35,"end":4212.47},{"text":"seems","start":4212.47,"end":4212.75},{"text":"to","start":4212.75,"end":4212.83},{"text":"me","start":4212.83,"end":4213.11},{"text":"that","start":4213.11,"end":4213.35},{"text":"fundamentally","start":4213.35,"end":4214.39},{"text":"for","start":4214.39,"end":4214.71},{"text":"Protocol","start":4214.71,"end":4215.19},{"text":"1","start":4215.19,"end":4215.67},{"text":"to","start":4215.67,"end":4215.91},{"text":"have","start":4215.91,"end":4216.23},{"text":"any","start":4216.23,"end":4216.47},{"text":"chance","start":4216.47,"end":4216.83},{"text":"of","start":4216.83,"end":4216.95},{"text":"working,","start":4216.95,"end":4217.59},{"text":"there","start":4218.15,"end":4218.31},{"text":"needs","start":4218.31,"end":4218.63},{"text":"to","start":4218.63,"end":4218.75},{"text":"be","start":4218.75,"end":4218.87},{"text":"more","start":4218.87,"end":4219.11},{"text":"flexibility.","start":4219.11,"end":4219.99}]},{"text":"There needs to be flexibility regarding the content.","start":4220.39,"end":4223.67,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"There","start":4220.39,"end":4220.55},{"text":"needs","start":4220.59,"end":4220.75},{"text":"to","start":4220.75,"end":4220.83},{"text":"be","start":4220.83,"end":4220.95},{"text":"flexibility","start":4220.95,"end":4221.91},{"text":"regarding","start":4221.91,"end":4222.55},{"text":"the","start":4222.63,"end":4222.79},{"text":"content.","start":4222.79,"end":4223.67}]},{"text":"Maybe some countries would want only 12a, maybe the full 12a, 12b, 12c.","start":4224.15,"end":4229.19,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Maybe","start":4224.15,"end":4224.47},{"text":"some","start":4224.47,"end":4224.63},{"text":"countries","start":4224.63,"end":4225.07},{"text":"would","start":4225.07,"end":4225.19},{"text":"want","start":4225.19,"end":4225.51},{"text":"only","start":4225.51,"end":4225.91},{"text":"12a,","start":4225.91,"end":4226.71},{"text":"maybe","start":4226.71,"end":4227.11},{"text":"the","start":4227.11,"end":4227.19},{"text":"full","start":4227.19,"end":4227.43},{"text":"12a,","start":4227.43,"end":4228.07},{"text":"12b,","start":4228.07,"end":4228.55},{"text":"12c.","start":4228.55,"end":4229.19}]},{"text":"There could be flexibility regarding the implementation.","start":4229.79,"end":4233.95,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"There","start":4229.79,"end":4229.95},{"text":"could","start":4229.95,"end":4230.19},{"text":"be","start":4230.19,"end":4230.59},{"text":"flexibility","start":4231.07,"end":4231.95},{"text":"regarding","start":4232.35,"end":4232.83},{"text":"the","start":4232.83,"end":4232.95},{"text":"implementation.","start":4232.95,"end":4233.95}]},{"text":"Maybe some people would want to have it change their tax trees directly like an MLI, some parties.","start":4234.03,"end":4240.43,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Maybe","start":4234.03,"end":4234.35},{"text":"some","start":4234.35,"end":4234.51},{"text":"people","start":4234.51,"end":4234.91},{"text":"would","start":4234.91,"end":4235.15},{"text":"want","start":4235.47,"end":4235.83},{"text":"to","start":4235.83,"end":4235.91},{"text":"have","start":4235.91,"end":4236.11},{"text":"it","start":4236.11,"end":4236.35},{"text":"change","start":4236.35,"end":4236.71},{"text":"their","start":4236.75,"end":4236.91},{"text":"tax","start":4236.91,"end":4237.23},{"text":"trees","start":4237.23,"end":4237.55},{"text":"directly","start":4237.55,"end":4238.03},{"text":"like","start":4238.03,"end":4238.27},{"text":"an","start":4238.31,"end":4238.39},{"text":"MLI,","start":4238.39,"end":4238.91},{"text":"some","start":4239.07,"end":4239.47},{"text":"parties.","start":4239.71,"end":4240.43}]},{"text":"Maybe others would prefer bilateral approach.","start":4240.99,"end":4247.23,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Maybe","start":4240.99,"end":4241.39},{"text":"others","start":4241.39,"end":4242.03},{"text":"would","start":4242.43,"end":4242.91},{"text":"prefer","start":4243.07,"end":4243.87},{"text":"bilateral","start":4245.87,"end":4246.55},{"text":"approach.","start":4246.55,"end":4247.23}]},{"text":"And we kind of had that direction in the two-part approach paper that we got in June.","start":4248.03,"end":4253.47,"topics":[],"words":[{"text":"And","start":4248.03,"end":4248.23},{"text":"we","start":4248.23,"end":4248.35},{"text":"kind","start":4248.35,"end":4248.59},{"text":"of","start":4248.59,"end":4248.67},{"text":"had","start":4248.67,"end":4248.83},{"text":"that","start":4248.83,"end":4249.07},{"text":"direction","start":4249.07,"end":4249.79},{"text":"in","start":4249.79,"end":4250.03},{"text":"the","start":4250.03,"end":4250.11},{"text":"two-part","start":4250.11,"end":4250.83},{"text":"approach","start":4250.83,"end":4251.47},{"text":"paper","start":4251.47,"end":4252.11},{"text":"that","start":4252.11,"end":4252.31},{"text":"we","start":4252.31,"end":4252.43},{"text":"got","start":4252.43,"end":4252.83},{"text":"in","start":4252.83,"end":4253.07},{"text":"June.","start":4253.07,"end":4253.47}]},{"text":"And which was an interesting direction and I think it was kind of unfortunate that we didn't get the text before the discussion and then we had three days to make comments and many people are on vacation and it just I think think it's something that we should still think about regarding this.","start":4254.27,"end":4273.57,"topics":[],"words":[{"text":"And","start":4254.27,"end":4254.67},{"text":"which","start":4255.23,"end":4255.47},{"text":"was","start":4255.47,"end":4255.63},{"text":"an","start":4255.63,"end":4255.71},{"text":"interesting","start":4255.71,"end":4256.43},{"text":"direction","start":4256.43,"end":4257.07},{"text":"and","start":4257.07,"end":4257.31},{"text":"I","start":4257.31,"end":4257.39},{"text":"think","start":4257.39,"end":4257.55},{"text":"it","start":4257.55,"end":4257.63},{"text":"was","start":4257.63,"end":4257.75},{"text":"kind","start":4257.75,"end":4257.91},{"text":"of","start":4257.91,"end":4257.99},{"text":"unfortunate","start":4257.99,"end":4258.63},{"text":"that","start":4258.63,"end":4258.75},{"text":"we","start":4258.75,"end":4258.83},{"text":"didn't","start":4258.83,"end":4259.19},{"text":"get","start":4259.19,"end":4259.31},{"text":"the","start":4259.31,"end":4259.39},{"text":"text","start":4259.39,"end":4259.95},{"text":"before","start":4259.95,"end":4260.35},{"text":"the","start":4260.35,"end":4260.79},{"text":"discussion","start":4260.79,"end":4261.63},{"text":"and","start":4261.63,"end":4261.75},{"text":"then","start":4261.75,"end":4261.87},{"text":"we","start":4261.87,"end":4261.99},{"text":"had","start":4261.99,"end":4262.19},{"text":"three","start":4262.19,"end":4262.43},{"text":"days","start":4262.43,"end":4262.99},{"text":"to","start":4263.47,"end":4263.63},{"text":"make","start":4263.63,"end":4263.91},{"text":"comments","start":4263.91,"end":4264.59},{"text":"and","start":4264.59,"end":4265.07},{"text":"many","start":4265.07,"end":4265.43},{"text":"people","start":4265.43,"end":4265.63},{"text":"are","start":4265.63,"end":4265.71},{"text":"on","start":4265.71,"end":4265.79},{"text":"vacation","start":4265.79,"end":4266.67},{"text":"and","start":4266.67,"end":4266.87},{"text":"it","start":4266.87,"end":4266.95},{"text":"just","start":4266.95,"end":4267.31},{"text":"I","start":4267.31,"end":4267.35},{"text":"think","start":4267.35,"end":4267.48},{"text":"think","start":4267.57,"end":4267.69},{"text":"it's","start":4267.69,"end":4267.93},{"text":"something","start":4267.93,"end":4268.17},{"text":"that","start":4268.17,"end":4268.29},{"text":"we","start":4268.29,"end":4268.37},{"text":"should","start":4268.37,"end":4268.49},{"text":"still","start":4268.49,"end":4268.97},{"text":"think","start":4269.53,"end":4269.85},{"text":"about","start":4269.85,"end":4270.33},{"text":"regarding","start":4271.45,"end":4273.05},{"text":"this.","start":4273.21,"end":4273.57}]},{"text":"So in that context, as we now discuss the different details of the Protocol I, I think maybe it's elements to keep in mind to get to some sort of landing zone that could be more broadly accepted.","start":4273.57,"end":4295.93,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":4273.57,"end":4273.77},{"text":"in","start":4275.45,"end":4275.61},{"text":"that","start":4275.61,"end":4275.81},{"text":"context,","start":4275.81,"end":4276.81},{"text":"as","start":4277.77,"end":4278.09},{"text":"we","start":4278.09,"end":4278.65},{"text":"now","start":4278.81,"end":4279.05},{"text":"discuss","start":4279.05,"end":4279.61},{"text":"the","start":4279.61,"end":4279.73},{"text":"different","start":4279.73,"end":4280.21},{"text":"details","start":4280.21,"end":4281.05},{"text":"of","start":4281.17,"end":4281.53},{"text":"the","start":4282.81,"end":4282.97},{"text":"Protocol","start":4282.97,"end":4283.61},{"text":"I,","start":4283.61,"end":4283.77},{"text":"I","start":4284.41,"end":4284.57},{"text":"think","start":4284.57,"end":4284.85},{"text":"maybe","start":4284.85,"end":4285.09},{"text":"it's","start":4285.09,"end":4285.37},{"text":"elements","start":4286.01,"end":4286.49},{"text":"to","start":4286.49,"end":4286.89},{"text":"keep","start":4286.89,"end":4287.29},{"text":"in","start":4287.45,"end":4288.01},{"text":"mind","start":4288.01,"end":4288.49},{"text":"to","start":4289.77,"end":4290.01},{"text":"get","start":4290.01,"end":4290.29},{"text":"to","start":4290.29,"end":4290.37},{"text":"some","start":4290.37,"end":4290.57},{"text":"sort","start":4290.57,"end":4290.81},{"text":"of","start":4290.81,"end":4290.97},{"text":"landing","start":4291.05,"end":4291.53},{"text":"zone","start":4291.53,"end":4291.93},{"text":"that","start":4291.93,"end":4292.17},{"text":"could","start":4292.17,"end":4292.45},{"text":"be","start":4292.45,"end":4292.81},{"text":"more","start":4294.17,"end":4294.73},{"text":"broadly","start":4294.73,"end":4295.21},{"text":"accepted.","start":4295.41,"end":4295.93}]}]}],"speaker":{"name":null,"affiliation":"CHE","affiliation_full":"Switzerland","group":null,"function":"Representative"}},{"statement_number":16,"start":4298.97,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=4299","paragraphs":[{"sentences":[{"text":"Thank you, Switzerland. Yes, I think you are correct.","start":4298.97,"end":4302.49,"topics":[],"words":[{"text":"Thank","start":4298.97,"end":4299.21},{"text":"you,","start":4299.21,"end":4299.37},{"text":"Switzerland.","start":4299.37,"end":4299.89},{"text":"Yes,","start":4299.89,"end":4300.17},{"text":"I","start":4300.17,"end":4300.25},{"text":"think","start":4300.25,"end":4300.49},{"text":"you","start":4300.49,"end":4300.73},{"text":"are","start":4300.81,"end":4301.37},{"text":"correct.","start":4301.61,"end":4302.49}]},{"text":"I, and also with the help of the secretariat, we didn't feel that we got sufficient support for the proposal that we had.","start":4305.13,"end":4312.97,"topics":[],"words":[{"text":"I,","start":4305.13,"end":4305.37},{"text":"and","start":4305.37,"end":4306.05},{"text":"also","start":4306.05,"end":4306.65},{"text":"with","start":4307.05,"end":4307.25},{"text":"the","start":4307.25,"end":4307.33},{"text":"help","start":4307.33,"end":4307.61},{"text":"of","start":4307.61,"end":4307.69},{"text":"the","start":4307.73,"end":4307.81},{"text":"secretariat,","start":4307.81,"end":4308.41},{"text":"we","start":4308.41,"end":4308.61},{"text":"didn't","start":4308.61,"end":4309.09},{"text":"feel","start":4309.09,"end":4309.45},{"text":"that","start":4309.45,"end":4309.61},{"text":"we","start":4309.61,"end":4309.73},{"text":"got","start":4309.73,"end":4310.09},{"text":"sufficient","start":4310.09,"end":4310.77},{"text":"support","start":4310.77,"end":4311.29},{"text":"for","start":4311.29,"end":4311.61},{"text":"the","start":4311.61,"end":4311.77},{"text":"proposal","start":4311.77,"end":4312.33},{"text":"that","start":4312.33,"end":4312.49},{"text":"we","start":4312.49,"end":4312.57},{"text":"had.","start":4312.57,"end":4312.97}]},{"text":"It could be different reasons, but there was even you know, there was 110 members online and we didn't get support.","start":4313.45,"end":4324.37,"topics":[],"words":[{"text":"It","start":4313.45,"end":4313.65},{"text":"could","start":4313.65,"end":4313.93},{"text":"be","start":4313.93,"end":4314.09},{"text":"different","start":4314.09,"end":4314.57},{"text":"reasons,","start":4314.57,"end":4315.13},{"text":"but","start":4315.13,"end":4315.37},{"text":"there","start":4315.77,"end":4315.93},{"text":"was","start":4315.93,"end":4316.49},{"text":"even","start":4317.13,"end":4317.61},{"text":"you","start":4318.73,"end":4318.81},{"text":"know,","start":4318.81,"end":4319.05},{"text":"there","start":4319.45,"end":4319.85},{"text":"was","start":4319.85,"end":4320.05},{"text":"110","start":4320.05,"end":4321.05},{"text":"members","start":4321.05,"end":4321.85},{"text":"online","start":4322.01,"end":4322.73},{"text":"and","start":4322.73,"end":4323.21},{"text":"we","start":4323.21,"end":4323.37},{"text":"didn't","start":4323.37,"end":4323.73},{"text":"get","start":4323.73,"end":4323.93},{"text":"support.","start":4323.93,"end":4324.37}]},{"text":"We felt that we needed for going forward with it.","start":4324.65,"end":4328.73,"topics":[],"words":[{"text":"We","start":4324.65,"end":4324.89},{"text":"felt","start":4324.89,"end":4325.17},{"text":"that","start":4325.21,"end":4325.45},{"text":"we","start":4325.53,"end":4325.69},{"text":"needed","start":4325.69,"end":4326.09},{"text":"for","start":4327.13,"end":4327.61},{"text":"going","start":4327.61,"end":4327.93},{"text":"forward","start":4328.01,"end":4328.41},{"text":"with","start":4328.41,"end":4328.57},{"text":"it.","start":4328.57,"end":4328.73}]},{"text":"But again, as I said, you know, there are parts of it that could be, you know, it forms part of the negotiation now and the flexibility can be, you know, introduced and that's why it's important to hear what actually if you like something of the text that we have, that you actually promote that and says this is something that we'd be interested in to have in the text.","start":4329.21,"end":4351.33,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"But","start":4329.21,"end":4329.37},{"text":"again,","start":4329.37,"end":4329.85},{"text":"as","start":4329.85,"end":4330.01},{"text":"I","start":4330.01,"end":4330.17},{"text":"said,","start":4330.17,"end":4330.57},{"text":"you","start":4330.57,"end":4330.69},{"text":"know,","start":4330.69,"end":4330.81},{"text":"there","start":4330.81,"end":4330.97},{"text":"are","start":4330.97,"end":4331.05},{"text":"parts","start":4331.05,"end":4331.49},{"text":"of","start":4331.49,"end":4331.61},{"text":"it","start":4331.61,"end":4331.77},{"text":"that","start":4331.77,"end":4331.89},{"text":"could","start":4331.89,"end":4332.13},{"text":"be,","start":4332.13,"end":4332.41},{"text":"you","start":4332.57,"end":4332.73},{"text":"know,","start":4332.73,"end":4332.89},{"text":"it","start":4332.97,"end":4333.09},{"text":"forms","start":4333.37,"end":4333.69},{"text":"part","start":4333.69,"end":4333.97},{"text":"of","start":4333.97,"end":4334.05},{"text":"the","start":4334.05,"end":4334.17},{"text":"negotiation","start":4334.17,"end":4334.97},{"text":"now","start":4334.97,"end":4335.09},{"text":"and","start":4335.09,"end":4335.25},{"text":"the","start":4335.25,"end":4335.33},{"text":"flexibility","start":4335.33,"end":4336.13},{"text":"can","start":4336.13,"end":4336.57},{"text":"be,","start":4336.57,"end":4336.97},{"text":"you","start":4337.13,"end":4337.21},{"text":"know,","start":4337.21,"end":4337.45},{"text":"introduced","start":4337.69,"end":4338.41},{"text":"and","start":4338.41,"end":4338.73},{"text":"that's","start":4338.89,"end":4339.49},{"text":"why","start":4339.49,"end":4339.57},{"text":"it's","start":4339.57,"end":4339.81},{"text":"important","start":4339.81,"end":4340.29},{"text":"to","start":4340.29,"end":4340.41},{"text":"hear","start":4340.41,"end":4340.97},{"text":"what","start":4341.41,"end":4342.01},{"text":"actually","start":4342.61,"end":4343.01},{"text":"if","start":4343.01,"end":4343.33},{"text":"you","start":4343.33,"end":4343.49},{"text":"like","start":4343.49,"end":4343.81},{"text":"something","start":4343.81,"end":4344.45},{"text":"of","start":4344.45,"end":4344.61},{"text":"the","start":4344.61,"end":4344.77},{"text":"text","start":4344.77,"end":4345.09},{"text":"that","start":4345.09,"end":4345.21},{"text":"we","start":4345.21,"end":4345.33},{"text":"have,","start":4345.33,"end":4345.65},{"text":"that","start":4346.05,"end":4346.29},{"text":"you","start":4346.29,"end":4346.45},{"text":"actually","start":4346.45,"end":4346.85},{"text":"promote","start":4346.85,"end":4347.33},{"text":"that","start":4347.33,"end":4347.45},{"text":"and","start":4347.45,"end":4347.69},{"text":"says","start":4347.69,"end":4347.93},{"text":"this","start":4347.93,"end":4348.21},{"text":"is","start":4348.21,"end":4348.29},{"text":"something","start":4348.29,"end":4348.65},{"text":"that","start":4348.65,"end":4348.77},{"text":"we'd","start":4348.77,"end":4349.01},{"text":"be","start":4349.01,"end":4349.13},{"text":"interested","start":4349.13,"end":4349.73},{"text":"in","start":4349.73,"end":4350.13},{"text":"to","start":4350.21,"end":4350.33},{"text":"have","start":4350.33,"end":4350.61},{"text":"in","start":4350.61,"end":4350.73},{"text":"the","start":4350.73,"end":4350.85},{"text":"text.","start":4350.85,"end":4351.33}]},{"text":"And I think when you mentioned that some may want an automatic application and others a bilateral to have those two possibilities, that's something I actually haven't thought about.","start":4351.81,"end":4362.69,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"And","start":4351.81,"end":4352.01},{"text":"I","start":4352.01,"end":4352.05},{"text":"think","start":4352.05,"end":4352.37},{"text":"when","start":4352.97,"end":4353.33},{"text":"you","start":4353.33,"end":4353.45},{"text":"mentioned","start":4353.45,"end":4353.97},{"text":"that","start":4353.97,"end":4354.29},{"text":"some","start":4354.29,"end":4355.21},{"text":"may","start":4355.21,"end":4355.57},{"text":"want","start":4355.57,"end":4356.05},{"text":"an","start":4356.09,"end":4356.29},{"text":"automatic","start":4356.29,"end":4357.01},{"text":"application","start":4357.01,"end":4357.97},{"text":"and","start":4357.97,"end":4358.09},{"text":"others","start":4358.09,"end":4358.69},{"text":"a","start":4358.69,"end":4358.77},{"text":"bilateral","start":4358.77,"end":4359.41},{"text":"to","start":4359.41,"end":4359.49},{"text":"have","start":4359.49,"end":4359.73},{"text":"those","start":4359.73,"end":4360.05},{"text":"two","start":4360.05,"end":4360.29},{"text":"possibilities,","start":4360.29,"end":4360.97},{"text":"that's","start":4360.97,"end":4361.25},{"text":"something","start":4361.25,"end":4361.57},{"text":"I","start":4361.57,"end":4361.61},{"text":"actually","start":4361.61,"end":4361.85},{"text":"haven't","start":4361.85,"end":4362.21},{"text":"thought","start":4362.21,"end":4362.33},{"text":"about.","start":4362.33,"end":4362.69}]},{"text":"It's quite an interesting thought as well.","start":4362.89,"end":4365.01,"topics":[],"words":[{"text":"It's","start":4362.89,"end":4363.33},{"text":"quite","start":4363.33,"end":4363.61},{"text":"an","start":4363.61,"end":4363.73},{"text":"interesting","start":4363.73,"end":4364.29},{"text":"thought","start":4364.29,"end":4364.57},{"text":"as","start":4364.57,"end":4364.69},{"text":"well.","start":4364.69,"end":4365.01}]},{"text":"And, you know, to have that flexibility, that would be interesting to hear if others think it's a good way forward.","start":4366.25,"end":4374.97,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"And,","start":4366.25,"end":4366.73},{"text":"you","start":4367.21,"end":4367.37},{"text":"know,","start":4367.37,"end":4367.49},{"text":"to","start":4367.53,"end":4367.61},{"text":"have","start":4367.61,"end":4367.85},{"text":"that","start":4367.85,"end":4368.09},{"text":"flexibility,","start":4368.09,"end":4368.97},{"text":"that","start":4368.97,"end":4370.17},{"text":"would","start":4370.57,"end":4370.69},{"text":"be","start":4370.81,"end":4371.17},{"text":"interesting","start":4371.17,"end":4371.61},{"text":"to","start":4371.61,"end":4371.73},{"text":"hear","start":4371.73,"end":4372.17},{"text":"if","start":4372.33,"end":4372.49},{"text":"others","start":4372.49,"end":4373.09},{"text":"think","start":4373.09,"end":4373.45},{"text":"it's","start":4373.45,"end":4373.97},{"text":"a","start":4373.97,"end":4374.01},{"text":"good","start":4374.01,"end":4374.33},{"text":"way","start":4374.37,"end":4374.57},{"text":"forward.","start":4374.57,"end":4374.97}]},{"text":"I hadn't thought about that.","start":4374.97,"end":4376.17,"topics":[],"words":[{"text":"I","start":4374.97,"end":4375.01},{"text":"hadn't","start":4375.01,"end":4375.49},{"text":"thought","start":4375.49,"end":4375.69},{"text":"about","start":4375.69,"end":4375.89},{"text":"that.","start":4375.89,"end":4376.17}]},{"text":"I've thought of being totally optional or totally automatic, but to have the flexibility within the treaty is something that I hadn't thought of before.","start":4376.17,"end":4385.93,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"I've","start":4376.17,"end":4376.37},{"text":"thought","start":4376.37,"end":4376.65},{"text":"of","start":4376.65,"end":4376.73},{"text":"being","start":4377.13,"end":4377.53},{"text":"totally","start":4377.93,"end":4378.41},{"text":"optional","start":4378.41,"end":4379.01},{"text":"or","start":4379.01,"end":4379.13},{"text":"totally","start":4379.13,"end":4379.61},{"text":"automatic,","start":4379.61,"end":4380.29},{"text":"but","start":4380.33,"end":4380.49},{"text":"to","start":4380.49,"end":4380.57},{"text":"have","start":4380.57,"end":4380.81},{"text":"the","start":4380.81,"end":4380.93},{"text":"flexibility","start":4380.93,"end":4381.69},{"text":"within","start":4381.69,"end":4381.97},{"text":"the","start":4381.97,"end":4382.09},{"text":"treaty","start":4382.09,"end":4382.57},{"text":"is","start":4383.29,"end":4383.49},{"text":"something","start":4383.49,"end":4383.93},{"text":"that","start":4383.93,"end":4384.17},{"text":"I","start":4384.25,"end":4384.41},{"text":"hadn't","start":4384.41,"end":4384.97},{"text":"thought","start":4385.01,"end":4385.29},{"text":"of","start":4385.33,"end":4385.41},{"text":"before.","start":4385.61,"end":4385.93}]},{"text":"So that was an interesting point.","start":4385.93,"end":4387.45,"topics":[],"words":[{"text":"So","start":4385.93,"end":4386.09},{"text":"that","start":4386.09,"end":4386.25},{"text":"was","start":4386.25,"end":4386.45},{"text":"an","start":4386.45,"end":4386.57},{"text":"interesting","start":4386.57,"end":4387.13},{"text":"point.","start":4387.17,"end":4387.45}]},{"text":"So thank you, and I agree.","start":4387.45,"end":4388.97,"topics":[],"words":[{"text":"So","start":4387.45,"end":4387.69},{"text":"thank","start":4387.93,"end":4388.17},{"text":"you,","start":4388.17,"end":4388.25},{"text":"and","start":4388.25,"end":4388.41},{"text":"I","start":4388.41,"end":4388.49},{"text":"agree.","start":4388.49,"end":4388.97}]},{"text":"So we need to be flexible.","start":4389.05,"end":4391.57,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":4389.05,"end":4389.29},{"text":"we","start":4389.29,"end":4389.45},{"text":"need","start":4389.45,"end":4389.69},{"text":"to","start":4389.69,"end":4389.81},{"text":"be","start":4389.81,"end":4390.25},{"text":"flexible.","start":4391.01,"end":4391.57}]},{"text":"This is the skeleton and is just used now in order to try and move forward.","start":4391.57,"end":4398.45,"topics":[],"words":[{"text":"This","start":4391.57,"end":4391.81},{"text":"is","start":4391.81,"end":4391.97},{"text":"the","start":4391.97,"end":4392.09},{"text":"skeleton","start":4392.09,"end":4392.77},{"text":"and","start":4392.77,"end":4393.33},{"text":"is","start":4393.33,"end":4393.81},{"text":"just","start":4393.81,"end":4394.13},{"text":"used","start":4394.21,"end":4394.69},{"text":"now","start":4394.69,"end":4395.01},{"text":"in","start":4395.09,"end":4395.49},{"text":"order","start":4395.49,"end":4395.81},{"text":"to","start":4395.81,"end":4395.97},{"text":"try","start":4395.97,"end":4396.37},{"text":"and","start":4396.37,"end":4396.69},{"text":"move","start":4397.65,"end":4397.93},{"text":"forward.","start":4397.93,"end":4398.45}]},{"text":"Thank you.","start":4398.81,"end":4399.17,"topics":[],"words":[{"text":"Thank","start":4398.81,"end":4399.01},{"text":"you.","start":4399.01,"end":4399.17}]},{"text":"I have France.","start":4400.69,"end":4401.73,"topics":[],"words":[{"text":"I","start":4400.69,"end":4400.85},{"text":"have","start":4400.85,"end":4401.09},{"text":"France.","start":4401.09,"end":4401.73}]},{"text":"Please go ahead.","start":4402.45,"end":4403.09,"topics":[],"words":[{"text":"Please","start":4402.45,"end":4402.69},{"text":"go","start":4402.69,"end":4402.81},{"text":"ahead.","start":4402.81,"end":4403.09}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":17,"start":4405.49,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=4406","paragraphs":[{"sentences":[{"text":"Yes, thank you, Mrs. Chair, and hello everybody as I arrived today only.","start":4405.49,"end":4411.33,"topics":[],"words":[{"text":"Yes,","start":4405.49,"end":4405.97},{"text":"thank","start":4406.13,"end":4406.53},{"text":"you,","start":4406.53,"end":4406.93},{"text":"Mrs.","start":4407.17,"end":4407.57},{"text":"Chair,","start":4407.57,"end":4407.81},{"text":"and","start":4407.93,"end":4408.13},{"text":"hello","start":4408.45,"end":4408.77},{"text":"everybody","start":4408.77,"end":4409.37},{"text":"as","start":4409.37,"end":4409.57},{"text":"I","start":4409.57,"end":4409.65},{"text":"arrived","start":4409.65,"end":4410.01},{"text":"today","start":4410.01,"end":4410.29},{"text":"only.","start":4410.77,"end":4411.33}]},{"text":"I wanted to start by thanking the co-lead for this piece of work.","start":4412.37,"end":4417.89,"topics":[],"words":[{"text":"I","start":4412.37,"end":4412.41},{"text":"wanted","start":4412.41,"end":4412.73},{"text":"to","start":4412.73,"end":4412.81},{"text":"start","start":4412.81,"end":4413.33},{"text":"by","start":4413.41,"end":4413.57},{"text":"thanking","start":4413.57,"end":4414.29},{"text":"the","start":4415.33,"end":4415.53},{"text":"co-lead","start":4415.53,"end":4416.05},{"text":"for","start":4416.05,"end":4416.29},{"text":"this","start":4416.29,"end":4416.69},{"text":"piece","start":4417.09,"end":4417.37},{"text":"of","start":4417.37,"end":4417.49},{"text":"work.","start":4417.49,"end":4417.89}]},{"text":"But first, Frans would like to reiterate what he has said all during the process that starting with such an issue might be hard to get over the line with a consensus-based approach.","start":4419.17,"end":4434.69,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"But","start":4419.17,"end":4419.45},{"text":"first,","start":4419.45,"end":4419.81},{"text":"Frans","start":4420.13,"end":4420.41},{"text":"would","start":4420.41,"end":4420.53},{"text":"like","start":4420.53,"end":4420.77},{"text":"to","start":4420.77,"end":4420.85},{"text":"reiterate","start":4420.85,"end":4421.81},{"text":"what","start":4422.77,"end":4423.09},{"text":"he","start":4423.09,"end":4423.17},{"text":"has","start":4423.17,"end":4423.53},{"text":"said","start":4423.53,"end":4423.81},{"text":"all","start":4424.25,"end":4424.37},{"text":"during","start":4424.37,"end":4424.65},{"text":"the","start":4424.65,"end":4424.77},{"text":"process","start":4424.77,"end":4425.25},{"text":"that","start":4425.25,"end":4425.41},{"text":"starting","start":4425.41,"end":4425.81},{"text":"with","start":4425.81,"end":4425.97},{"text":"such","start":4425.97,"end":4426.45},{"text":"an","start":4427.05,"end":4427.25},{"text":"issue","start":4427.25,"end":4427.65},{"text":"might","start":4427.65,"end":4428.21},{"text":"be","start":4428.37,"end":4428.53},{"text":"hard","start":4428.53,"end":4428.85},{"text":"to","start":4430.13,"end":4430.29},{"text":"get","start":4430.29,"end":4430.53},{"text":"over","start":4431.57,"end":4431.81},{"text":"the","start":4431.81,"end":4431.93},{"text":"line","start":4431.97,"end":4432.37},{"text":"with","start":4432.69,"end":4432.93},{"text":"a","start":4432.93,"end":4432.97},{"text":"consensus-based","start":4432.97,"end":4434.09},{"text":"approach.","start":4434.13,"end":4434.69}]},{"text":"So now we have taken this route, so let's try to be constructive.","start":4435.57,"end":4439.25,"topics":[],"words":[{"text":"So","start":4435.57,"end":4435.81},{"text":"now","start":4435.81,"end":4436.37},{"text":"we","start":4436.37,"end":4436.53},{"text":"have","start":4436.53,"end":4436.69},{"text":"taken","start":4436.69,"end":4437.05},{"text":"this","start":4437.05,"end":4437.25},{"text":"route,","start":4437.25,"end":4437.49},{"text":"so","start":4437.49,"end":4437.77},{"text":"let's","start":4437.77,"end":4438.21},{"text":"try","start":4438.21,"end":4438.37},{"text":"to","start":4438.37,"end":4438.49},{"text":"be","start":4438.49,"end":4438.61},{"text":"constructive.","start":4438.61,"end":4439.25}]},{"text":"But once again, I think that's pretty unfortunate.","start":4439.25,"end":4443.09,"topics":[],"words":[{"text":"But","start":4439.25,"end":4439.57},{"text":"once","start":4440.53,"end":4440.85},{"text":"again,","start":4440.85,"end":4441.13},{"text":"I","start":4441.13,"end":4441.17},{"text":"think","start":4441.17,"end":4441.41},{"text":"that's","start":4441.41,"end":4442.05},{"text":"pretty","start":4442.05,"end":4442.29},{"text":"unfortunate.","start":4442.29,"end":4443.09}]},{"text":"I wanted to reiterate instead what my colleagues said before, but I have my explanation why the text differs so much from the first draft we had on last day of June.","start":4444.41,"end":4457.93,"topics":[],"words":[{"text":"I","start":4444.41,"end":4444.57},{"text":"wanted","start":4444.57,"end":4444.85},{"text":"to","start":4444.85,"end":4445.01},{"text":"reiterate","start":4445.01,"end":4445.69},{"text":"instead","start":4445.69,"end":4446.17},{"text":"what","start":4446.37,"end":4446.65},{"text":"my","start":4446.65,"end":4446.81},{"text":"colleagues","start":4446.81,"end":4447.21},{"text":"said","start":4447.21,"end":4447.45},{"text":"before,","start":4447.45,"end":4447.93},{"text":"but","start":4447.93,"end":4448.25},{"text":"I","start":4448.33,"end":4448.37},{"text":"have","start":4448.37,"end":4448.57},{"text":"my","start":4448.57,"end":4448.73},{"text":"explanation","start":4448.73,"end":4449.53},{"text":"why","start":4449.85,"end":4450.17},{"text":"the","start":4450.17,"end":4450.29},{"text":"text","start":4450.29,"end":4450.61},{"text":"differs","start":4450.61,"end":4450.97},{"text":"so","start":4450.97,"end":4451.13},{"text":"much","start":4451.13,"end":4451.45},{"text":"from","start":4451.45,"end":4451.61},{"text":"the","start":4451.61,"end":4451.77},{"text":"first","start":4451.77,"end":4452.09},{"text":"draft","start":4452.09,"end":4452.49},{"text":"we","start":4453.29,"end":4454.09},{"text":"had","start":4454.09,"end":4454.41},{"text":"on","start":4455.05,"end":4455.77},{"text":"last","start":4456.33,"end":4457.05},{"text":"day","start":4457.13,"end":4457.37},{"text":"of","start":4457.37,"end":4457.45},{"text":"June.","start":4457.45,"end":4457.93}]},{"text":"It's because you felt that you didn't have enough support.","start":4459.53,"end":4463.29,"topics":[],"words":[{"text":"It's","start":4459.53,"end":4459.85},{"text":"because","start":4459.85,"end":4460.25},{"text":"you","start":4460.25,"end":4460.57},{"text":"felt","start":4460.57,"end":4461.05},{"text":"that","start":4461.17,"end":4461.29},{"text":"you","start":4461.45,"end":4461.57},{"text":"didn't","start":4461.57,"end":4462.25},{"text":"have","start":4462.25,"end":4462.41},{"text":"enough","start":4462.41,"end":4462.73},{"text":"support.","start":4462.73,"end":4463.29}]},{"text":"But on the other hand, you might complicate the discussion here because, as my Swiss colleague said, we only had like a few weeks to analyze with most of our team being out on holiday.","start":4464.17,"end":4477.45,"topics":[],"words":[{"text":"But","start":4464.17,"end":4464.33},{"text":"on","start":4464.33,"end":4464.49},{"text":"the","start":4464.53,"end":4464.61},{"text":"other","start":4464.61,"end":4464.81},{"text":"hand,","start":4464.81,"end":4464.97},{"text":"you","start":4464.97,"end":4465.05},{"text":"might","start":4465.05,"end":4465.25},{"text":"complicate","start":4465.25,"end":4466.09},{"text":"the","start":4466.09,"end":4466.29},{"text":"discussion","start":4466.49,"end":4467.05},{"text":"here","start":4467.05,"end":4467.45},{"text":"because,","start":4467.45,"end":4468.17},{"text":"as","start":4468.73,"end":4468.89},{"text":"my","start":4468.89,"end":4469.01},{"text":"Swiss","start":4469.05,"end":4469.29},{"text":"colleague","start":4469.29,"end":4469.61},{"text":"said,","start":4469.61,"end":4470.01},{"text":"we","start":4470.33,"end":4470.49},{"text":"only","start":4470.49,"end":4470.69},{"text":"had","start":4470.69,"end":4470.89},{"text":"like","start":4470.89,"end":4471.13},{"text":"a","start":4471.13,"end":4471.17},{"text":"few","start":4471.17,"end":4471.41},{"text":"weeks","start":4471.41,"end":4471.69},{"text":"to","start":4471.69,"end":4471.85},{"text":"analyze","start":4472.65,"end":4473.53},{"text":"with","start":4473.53,"end":4473.85},{"text":"most","start":4473.85,"end":4474.21},{"text":"of","start":4474.21,"end":4474.33},{"text":"our","start":4474.33,"end":4474.57},{"text":"team","start":4474.57,"end":4475.05},{"text":"being","start":4475.05,"end":4475.45},{"text":"out","start":4476.45,"end":4476.53},{"text":"on","start":4476.53,"end":4476.73},{"text":"holiday.","start":4476.73,"end":4477.45}]},{"text":"You said you wanted to surprise us, but finally it's a very classical form of mini DTA.","start":4477.85,"end":4486.01,"topics":[],"words":[{"text":"You","start":4477.85,"end":4478.09},{"text":"said","start":4478.09,"end":4478.25},{"text":"you","start":4478.25,"end":4478.37},{"text":"wanted","start":4478.37,"end":4478.65},{"text":"to","start":4478.65,"end":4478.77},{"text":"surprise","start":4478.81,"end":4479.29},{"text":"us,","start":4479.29,"end":4479.45},{"text":"but","start":4479.45,"end":4479.61},{"text":"finally","start":4479.61,"end":4480.09},{"text":"it's","start":4480.21,"end":4480.53},{"text":"a","start":4480.53,"end":4480.57},{"text":"very","start":4480.57,"end":4481.29},{"text":"classical","start":4482.81,"end":4483.61},{"text":"form","start":4483.61,"end":4484.01},{"text":"of","start":4484.21,"end":4484.49},{"text":"mini","start":4485.05,"end":4485.37},{"text":"DTA.","start":4485.37,"end":4486.01}]},{"text":"So I don't know if it's a surprise, but I wouldn't call it a good surprise.","start":4486.01,"end":4491.93,"topics":[],"words":[{"text":"So","start":4486.01,"end":4486.45},{"text":"I","start":4486.45,"end":4486.49},{"text":"don't","start":4487.29,"end":4487.77},{"text":"know","start":4487.85,"end":4488.21},{"text":"if","start":4488.21,"end":4488.29},{"text":"it's","start":4488.29,"end":4488.57},{"text":"a","start":4488.57,"end":4488.61},{"text":"surprise,","start":4488.61,"end":4489.05},{"text":"but","start":4489.05,"end":4489.29},{"text":"I","start":4490.25,"end":4490.33},{"text":"wouldn't","start":4490.33,"end":4490.69},{"text":"call","start":4490.69,"end":4490.85},{"text":"it","start":4490.85,"end":4490.97},{"text":"a","start":4491.05,"end":4491.09},{"text":"good","start":4491.09,"end":4491.37},{"text":"surprise.","start":4491.37,"end":4491.93}]},{"text":"And I'm rather surprised as well because basically it's a mini 3T that just embedded Article 12a, b, and c of the current UN tax convention model.","start":4493.05,"end":4505.73,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"And","start":4493.05,"end":4493.21},{"text":"I'm","start":4493.21,"end":4493.45},{"text":"rather","start":4493.45,"end":4493.77},{"text":"surprised","start":4493.77,"end":4494.29},{"text":"as","start":4494.29,"end":4494.41},{"text":"well","start":4494.41,"end":4494.73},{"text":"because","start":4494.73,"end":4495.05},{"text":"basically","start":4495.05,"end":4495.85},{"text":"it's","start":4496.65,"end":4496.97},{"text":"a","start":4496.97,"end":4497.01},{"text":"mini","start":4497.01,"end":4497.37},{"text":"3T","start":4497.37,"end":4498.09},{"text":"that","start":4498.09,"end":4498.41},{"text":"just","start":4498.81,"end":4499.13},{"text":"embedded","start":4499.21,"end":4499.77},{"text":"Article","start":4499.77,"end":4500.25},{"text":"12a,","start":4500.25,"end":4500.89},{"text":"b,","start":4500.97,"end":4501.25},{"text":"and","start":4501.25,"end":4501.45},{"text":"c","start":4501.45,"end":4501.85},{"text":"of","start":4502.57,"end":4502.69},{"text":"the","start":4502.69,"end":4502.77},{"text":"current","start":4502.77,"end":4503.33},{"text":"UN","start":4503.41,"end":4504.05},{"text":"tax","start":4504.53,"end":4504.77},{"text":"convention","start":4504.77,"end":4505.25},{"text":"model.","start":4505.25,"end":4505.73}]},{"text":"And I thought that we were here to think out-of-the-box.","start":4506.29,"end":4508.85,"topics":[],"words":[{"text":"And","start":4506.29,"end":4506.49},{"text":"I","start":4506.49,"end":4506.53},{"text":"thought","start":4506.53,"end":4506.69},{"text":"that","start":4506.69,"end":4506.85},{"text":"we","start":4506.85,"end":4507.05},{"text":"were","start":4507.05,"end":4507.17},{"text":"here","start":4507.17,"end":4507.41},{"text":"to","start":4507.41,"end":4507.57},{"text":"think","start":4507.57,"end":4507.89},{"text":"out-of-the-box.","start":4507.97,"end":4508.85}]},{"text":"And we had like previous discussion last year about what other routes could be taken on services that are not reflected here.","start":4509.33,"end":4516.93,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"And","start":4509.33,"end":4509.57},{"text":"we","start":4509.57,"end":4509.69},{"text":"had","start":4509.69,"end":4509.81},{"text":"like","start":4509.81,"end":4510.01},{"text":"previous","start":4510.01,"end":4510.33},{"text":"discussion","start":4510.33,"end":4510.85},{"text":"last","start":4510.85,"end":4511.09},{"text":"year","start":4511.09,"end":4511.57},{"text":"about","start":4511.81,"end":4512.13},{"text":"what","start":4512.13,"end":4512.45},{"text":"other","start":4512.45,"end":4512.73},{"text":"routes","start":4512.73,"end":4512.93},{"text":"could","start":4512.93,"end":4513.13},{"text":"be","start":4513.13,"end":4513.25},{"text":"taken","start":4513.25,"end":4513.89},{"text":"on","start":4514.21,"end":4514.45},{"text":"services","start":4514.45,"end":4515.41},{"text":"that","start":4515.41,"end":4515.61},{"text":"are","start":4515.65,"end":4515.73},{"text":"not","start":4515.73,"end":4515.97},{"text":"reflected","start":4515.97,"end":4516.53},{"text":"here.","start":4516.53,"end":4516.93}]},{"text":"Because as you know, France still believe in physical presence, although we do acknowledge that in some specific areas there are issues where a new reflection on nexus is needed.","start":4517.89,"end":4529.73,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"Because","start":4517.89,"end":4518.29},{"text":"as","start":4518.29,"end":4518.37},{"text":"you","start":4518.37,"end":4518.45},{"text":"know,","start":4518.45,"end":4518.69},{"text":"France","start":4518.69,"end":4518.97},{"text":"still","start":4518.97,"end":4519.17},{"text":"believe","start":4519.17,"end":4519.49},{"text":"in","start":4519.49,"end":4519.65},{"text":"physical","start":4519.65,"end":4520.13},{"text":"presence,","start":4520.13,"end":4520.69},{"text":"although","start":4520.69,"end":4521.09},{"text":"we","start":4521.09,"end":4521.57},{"text":"do","start":4521.57,"end":4521.85},{"text":"acknowledge","start":4521.85,"end":4522.45},{"text":"that","start":4522.89,"end":4523.49},{"text":"in","start":4523.73,"end":4523.97},{"text":"some","start":4523.97,"end":4524.29},{"text":"specific","start":4524.29,"end":4524.77},{"text":"areas","start":4524.85,"end":4525.41},{"text":"there","start":4525.65,"end":4525.97},{"text":"are","start":4525.97,"end":4526.05},{"text":"issues","start":4526.17,"end":4526.77},{"text":"where","start":4527.09,"end":4527.61},{"text":"a","start":4527.61,"end":4527.65},{"text":"new","start":4527.65,"end":4527.89},{"text":"reflection","start":4527.89,"end":4528.53},{"text":"on","start":4528.53,"end":4528.61},{"text":"nexus","start":4528.61,"end":4529.09},{"text":"is","start":4529.09,"end":4529.25},{"text":"needed.","start":4529.25,"end":4529.73}]},{"text":"So it's not going to be a surprise that on the draft, the nexus that you have proposed and the taxation on a gross basis for all services, even though that might need some very big expenses, might not be a starting point because we are just going to ruin the economy that are behind those services.","start":4531.09,"end":4557.49,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."},{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."}],"words":[{"text":"So","start":4531.09,"end":4531.21},{"text":"it's","start":4531.21,"end":4531.45},{"text":"not","start":4531.45,"end":4531.57},{"text":"going","start":4531.57,"end":4531.73},{"text":"to","start":4531.73,"end":4531.81},{"text":"be","start":4531.81,"end":4531.97},{"text":"a","start":4531.97,"end":4532.01},{"text":"surprise","start":4532.01,"end":4532.61},{"text":"that","start":4532.61,"end":4532.93},{"text":"on","start":4535.33,"end":4535.57},{"text":"the","start":4535.57,"end":4535.65},{"text":"draft,","start":4535.65,"end":4536.29},{"text":"the","start":4536.53,"end":4536.65},{"text":"nexus","start":4536.65,"end":4537.09},{"text":"that","start":4537.09,"end":4537.25},{"text":"you","start":4537.25,"end":4537.37},{"text":"have","start":4537.37,"end":4537.49},{"text":"proposed","start":4537.49,"end":4538.21},{"text":"and","start":4538.93,"end":4539.97},{"text":"the","start":4540.21,"end":4540.33},{"text":"taxation","start":4540.37,"end":4540.89},{"text":"on","start":4540.89,"end":4541.05},{"text":"a","start":4541.05,"end":4541.09},{"text":"gross","start":4541.09,"end":4541.49},{"text":"basis","start":4541.49,"end":4542.21},{"text":"for","start":4542.69,"end":4542.97},{"text":"all","start":4542.97,"end":4543.17},{"text":"services,","start":4543.17,"end":4543.81},{"text":"even","start":4543.81,"end":4544.05},{"text":"though","start":4544.05,"end":4544.21},{"text":"that","start":4544.21,"end":4544.45},{"text":"might","start":4544.53,"end":4544.93},{"text":"need","start":4544.93,"end":4545.33},{"text":"some","start":4545.89,"end":4546.17},{"text":"very","start":4546.17,"end":4546.53},{"text":"big","start":4546.53,"end":4546.77},{"text":"expenses,","start":4546.77,"end":4547.81},{"text":"might","start":4548.05,"end":4548.37},{"text":"not","start":4548.37,"end":4548.61},{"text":"be","start":4548.61,"end":4548.93},{"text":"a","start":4548.93,"end":4549.01},{"text":"starting","start":4549.41,"end":4549.89},{"text":"point","start":4549.89,"end":4550.21},{"text":"because","start":4550.21,"end":4551.01},{"text":"we","start":4551.49,"end":4551.89},{"text":"are","start":4551.89,"end":4551.97},{"text":"just","start":4551.97,"end":4552.25},{"text":"going","start":4552.25,"end":4552.41},{"text":"to","start":4552.41,"end":4552.49},{"text":"ruin","start":4552.49,"end":4553.09},{"text":"the","start":4553.09,"end":4553.33},{"text":"economy","start":4553.33,"end":4553.81},{"text":"that","start":4555.49,"end":4555.89},{"text":"are","start":4556.13,"end":4556.29},{"text":"behind","start":4556.29,"end":4556.65},{"text":"those","start":4556.65,"end":4556.77},{"text":"services.","start":4556.77,"end":4557.49}]},{"text":"So in a nutshell, I know we shouldn't keep going back to the past and saying the draft that you have proposed in June was more promising, but I'm still doing it because as my Swiss colleague said, it did offer more flexibility on optionality, on the scope, on the details that we might want to cover other countries.","start":4557.93,"end":4586.01,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":4557.93,"end":4558.41},{"text":"in","start":4558.61,"end":4559.13},{"text":"a","start":4559.53,"end":4559.57},{"text":"nutshell,","start":4559.57,"end":4560.33},{"text":"I","start":4561.69,"end":4561.85},{"text":"know","start":4562.25,"end":4562.73},{"text":"we","start":4562.73,"end":4562.97},{"text":"shouldn't","start":4562.97,"end":4563.65},{"text":"keep","start":4564.33,"end":4564.73},{"text":"going","start":4564.73,"end":4565.05},{"text":"back","start":4565.05,"end":4565.37},{"text":"to","start":4565.37,"end":4565.49},{"text":"the","start":4565.49,"end":4565.61},{"text":"past","start":4565.61,"end":4566.05},{"text":"and","start":4566.05,"end":4566.25},{"text":"saying","start":4566.25,"end":4566.81},{"text":"the","start":4567.17,"end":4567.25},{"text":"draft","start":4567.29,"end":4567.73},{"text":"that","start":4567.73,"end":4567.85},{"text":"you","start":4567.85,"end":4567.93},{"text":"have","start":4567.93,"end":4568.09},{"text":"proposed","start":4568.09,"end":4568.65},{"text":"in","start":4568.65,"end":4568.81},{"text":"June","start":4568.81,"end":4569.37},{"text":"was","start":4571.13,"end":4571.45},{"text":"more","start":4571.45,"end":4571.57},{"text":"promising,","start":4571.57,"end":4572.17},{"text":"but","start":4572.17,"end":4572.33},{"text":"I'm","start":4572.33,"end":4572.53},{"text":"still","start":4572.53,"end":4572.73},{"text":"doing","start":4572.73,"end":4573.05},{"text":"it","start":4573.05,"end":4573.29},{"text":"because","start":4573.61,"end":4573.93},{"text":"as","start":4573.93,"end":4574.09},{"text":"my","start":4574.09,"end":4574.25},{"text":"Swiss","start":4574.25,"end":4574.57},{"text":"colleague","start":4574.57,"end":4574.81},{"text":"said,","start":4574.81,"end":4575.21},{"text":"it","start":4575.61,"end":4575.69},{"text":"did","start":4575.69,"end":4576.01},{"text":"offer","start":4576.01,"end":4576.33},{"text":"more","start":4576.33,"end":4576.89},{"text":"flexibility","start":4576.97,"end":4578.01},{"text":"on","start":4578.41,"end":4578.53},{"text":"optionality,","start":4578.61,"end":4579.53},{"text":"on","start":4579.53,"end":4579.69},{"text":"the","start":4579.69,"end":4579.77},{"text":"scope,","start":4579.77,"end":4580.33},{"text":"on","start":4581.25,"end":4581.37},{"text":"the","start":4581.37,"end":4581.45},{"text":"details","start":4581.45,"end":4582.01},{"text":"that","start":4582.01,"end":4582.17},{"text":"we","start":4583.53,"end":4583.93},{"text":"might","start":4583.93,"end":4584.25},{"text":"want","start":4584.25,"end":4584.61},{"text":"to","start":4584.61,"end":4584.69},{"text":"cover","start":4584.69,"end":4585.21},{"text":"other","start":4585.21,"end":4585.37},{"text":"countries.","start":4585.37,"end":4586.01}]},{"text":"So, but as you said, all or nothing.","start":4586.45,"end":4590.53,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So,","start":4586.45,"end":4587.25},{"text":"but","start":4587.65,"end":4588.13},{"text":"as","start":4588.57,"end":4589.01},{"text":"you","start":4589.01,"end":4589.13},{"text":"said,","start":4589.13,"end":4589.49},{"text":"all","start":4589.61,"end":4589.69},{"text":"or","start":4589.69,"end":4589.89},{"text":"nothing.","start":4589.89,"end":4590.53}]},{"text":"I don't want to be pessimistic, but for France, it might be nothing.","start":4592.21,"end":4596.61,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"I","start":4592.21,"end":4592.29},{"text":"don't","start":4592.61,"end":4592.93},{"text":"want","start":4592.93,"end":4593.09},{"text":"to","start":4593.09,"end":4593.17},{"text":"be","start":4593.17,"end":4593.49},{"text":"pessimistic,","start":4593.89,"end":4594.61},{"text":"but","start":4594.61,"end":4595.01},{"text":"for","start":4595.09,"end":4595.25},{"text":"France,","start":4595.25,"end":4595.65},{"text":"it","start":4595.65,"end":4595.73},{"text":"might","start":4595.73,"end":4595.93},{"text":"be","start":4595.93,"end":4596.05},{"text":"nothing.","start":4596.05,"end":4596.61}]},{"text":"So I do acknowledge for more flexibility.","start":4597.17,"end":4600.65,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":4597.17,"end":4597.57},{"text":"I","start":4598.21,"end":4598.37},{"text":"do","start":4598.37,"end":4598.53},{"text":"acknowledge","start":4598.53,"end":4598.93},{"text":"for","start":4598.93,"end":4599.09},{"text":"more","start":4599.09,"end":4599.41},{"text":"flexibility.","start":4600.05,"end":4600.65}]},{"text":"Thanks.","start":4600.73,"end":4600.97,"topics":[],"words":[{"text":"Thanks.","start":4600.73,"end":4600.97}]}]}],"speaker":{"name":null,"affiliation":"FRA","affiliation_full":"France","group":null,"function":"Representative"}},{"statement_number":18,"start":4601.49,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=4602","paragraphs":[{"sentences":[{"text":"Thank you, France.","start":4601.49,"end":4602.25,"topics":[],"words":[{"text":"Thank","start":4601.49,"end":4601.73},{"text":"you,","start":4601.73,"end":4601.85},{"text":"France.","start":4601.85,"end":4602.25}]},{"text":"And yes, thank you.","start":4602.25,"end":4603.17,"topics":[],"words":[{"text":"And","start":4602.25,"end":4602.41},{"text":"yes,","start":4602.41,"end":4602.69},{"text":"thank","start":4602.69,"end":4602.93},{"text":"you.","start":4602.93,"end":4603.17}]},{"text":"And you were one of the few actually who supported the draft that we presented earlier.","start":4603.17,"end":4608.05,"topics":[],"words":[{"text":"And","start":4603.17,"end":4603.41},{"text":"you","start":4603.57,"end":4603.81},{"text":"were","start":4603.81,"end":4603.97},{"text":"one","start":4603.97,"end":4604.25},{"text":"of","start":4604.25,"end":4604.37},{"text":"the","start":4604.37,"end":4604.49},{"text":"few","start":4604.53,"end":4604.85},{"text":"actually","start":4604.85,"end":4605.25},{"text":"who","start":4605.25,"end":4605.33},{"text":"supported","start":4605.33,"end":4605.97},{"text":"the","start":4605.97,"end":4606.21},{"text":"draft","start":4606.21,"end":4606.69},{"text":"that","start":4606.69,"end":4606.93},{"text":"we","start":4606.93,"end":4607.09},{"text":"presented","start":4607.09,"end":4607.73},{"text":"earlier.","start":4607.73,"end":4608.05}]},{"text":"So thank you for that support.","start":4608.05,"end":4609.41,"topics":[],"words":[{"text":"So","start":4608.05,"end":4608.29},{"text":"thank","start":4608.29,"end":4608.49},{"text":"you","start":4608.49,"end":4608.57},{"text":"for","start":4608.57,"end":4608.69},{"text":"that","start":4608.69,"end":4608.93},{"text":"support.","start":4608.93,"end":4609.41}]},{"text":"Now, I think Again, I want to be as positive and optimistic as possible.","start":4609.89,"end":4616.61,"topics":[],"words":[{"text":"Now,","start":4609.89,"end":4610.13},{"text":"I","start":4610.13,"end":4610.21},{"text":"think","start":4610.21,"end":4610.69},{"text":"Again,","start":4612.21,"end":4612.65},{"text":"I","start":4612.65,"end":4612.69},{"text":"want","start":4612.69,"end":4612.89},{"text":"to","start":4612.89,"end":4612.97},{"text":"be","start":4612.97,"end":4613.25},{"text":"as","start":4613.25,"end":4613.49},{"text":"positive","start":4613.49,"end":4614.13},{"text":"and","start":4614.13,"end":4614.85},{"text":"optimistic","start":4615.17,"end":4615.89},{"text":"as","start":4615.89,"end":4616.05},{"text":"possible.","start":4616.05,"end":4616.61}]},{"text":"And I think take this draft as a working draft.","start":4616.61,"end":4620.81,"topics":[],"words":[{"text":"And","start":4616.61,"end":4616.77},{"text":"I","start":4616.77,"end":4616.85},{"text":"think","start":4616.85,"end":4617.25},{"text":"take","start":4617.97,"end":4618.69},{"text":"this","start":4618.69,"end":4619.01},{"text":"draft","start":4619.01,"end":4619.45},{"text":"as","start":4619.45,"end":4619.73},{"text":"a","start":4619.73,"end":4619.81},{"text":"working","start":4619.81,"end":4620.37},{"text":"draft.","start":4620.37,"end":4620.81}]},{"text":"It's a zero draft, and there are texts that we have looked at, and we are here to listen to what can be included from texts that we have.","start":4620.81,"end":4633.49,"topics":[],"words":[{"text":"It's","start":4620.81,"end":4621.17},{"text":"a","start":4621.17,"end":4621.21},{"text":"zero","start":4621.21,"end":4621.49},{"text":"draft,","start":4621.49,"end":4622.05},{"text":"and","start":4622.05,"end":4622.61},{"text":"there","start":4622.69,"end":4623.25},{"text":"are","start":4623.25,"end":4623.65},{"text":"texts","start":4623.65,"end":4624.37},{"text":"that","start":4624.37,"end":4624.53},{"text":"we","start":4624.53,"end":4624.69},{"text":"have","start":4624.69,"end":4624.89},{"text":"looked","start":4624.93,"end":4625.33},{"text":"at,","start":4625.33,"end":4625.65},{"text":"and","start":4625.65,"end":4626.45},{"text":"we","start":4627.41,"end":4627.61},{"text":"are","start":4627.61,"end":4627.73},{"text":"here","start":4627.73,"end":4628.05},{"text":"to","start":4628.05,"end":4628.17},{"text":"listen","start":4628.17,"end":4628.61},{"text":"to","start":4628.61,"end":4629.01},{"text":"what","start":4629.01,"end":4629.41},{"text":"can","start":4629.41,"end":4629.81},{"text":"be","start":4629.81,"end":4629.97},{"text":"included","start":4629.97,"end":4630.77},{"text":"from","start":4631.89,"end":4632.37},{"text":"texts","start":4632.37,"end":4632.77},{"text":"that","start":4632.77,"end":4632.89},{"text":"we","start":4632.89,"end":4633.01},{"text":"have.","start":4633.01,"end":4633.49}]},{"text":"There is a reality behind this, and the reality is that we have a membership that talks together, which is the Africa group, and that is a lot of, a big part of this group.","start":4634.05,"end":4651.33,"topics":[],"words":[{"text":"There","start":4634.05,"end":4634.37},{"text":"is","start":4634.37,"end":4634.77},{"text":"a","start":4635.49,"end":4635.65},{"text":"reality","start":4636.93,"end":4637.65},{"text":"behind","start":4637.65,"end":4638.17},{"text":"this,","start":4638.17,"end":4638.45},{"text":"and","start":4638.45,"end":4638.85},{"text":"the","start":4639.01,"end":4639.17},{"text":"reality","start":4639.17,"end":4639.97},{"text":"is","start":4639.97,"end":4640.13},{"text":"that","start":4640.13,"end":4640.37},{"text":"we","start":4640.37,"end":4640.61},{"text":"have","start":4640.61,"end":4641.01},{"text":"a","start":4642.57,"end":4642.65},{"text":"membership","start":4642.65,"end":4643.37},{"text":"that","start":4643.37,"end":4643.61},{"text":"talks","start":4643.61,"end":4644.09},{"text":"together,","start":4644.09,"end":4644.81},{"text":"which","start":4644.93,"end":4645.21},{"text":"is","start":4645.21,"end":4645.49},{"text":"the","start":4646.17,"end":4646.29},{"text":"Africa","start":4646.29,"end":4646.73},{"text":"group,","start":4646.73,"end":4647.13},{"text":"and","start":4647.13,"end":4647.33},{"text":"that","start":4647.33,"end":4647.53},{"text":"is","start":4647.53,"end":4647.85},{"text":"a","start":4647.85,"end":4647.93},{"text":"lot","start":4648.33,"end":4648.65},{"text":"of,","start":4648.89,"end":4649.21},{"text":"a","start":4649.21,"end":4649.37},{"text":"big","start":4649.85,"end":4650.13},{"text":"part","start":4650.17,"end":4650.69},{"text":"of","start":4650.69,"end":4650.77},{"text":"this","start":4650.77,"end":4651.05},{"text":"group.","start":4651.05,"end":4651.33}]},{"text":"And when we talk here, we try to get to consensus, but if you don't get to consensus, we will have a majority vote, and therefore, the votes count.","start":4651.93,"end":4663.77,"topics":[],"words":[{"text":"And","start":4651.93,"end":4652.53},{"text":"when","start":4652.53,"end":4652.73},{"text":"we","start":4652.73,"end":4652.89},{"text":"talk","start":4652.89,"end":4653.29},{"text":"here,","start":4653.29,"end":4653.61},{"text":"we","start":4653.61,"end":4653.93},{"text":"try","start":4654.01,"end":4654.33},{"text":"to","start":4654.33,"end":4654.53},{"text":"get","start":4654.53,"end":4654.85},{"text":"to","start":4654.85,"end":4654.97},{"text":"consensus,","start":4654.97,"end":4655.93},{"text":"but","start":4656.89,"end":4657.13},{"text":"if","start":4657.17,"end":4657.25},{"text":"you","start":4657.25,"end":4657.37},{"text":"don't","start":4657.45,"end":4657.85},{"text":"get","start":4658.01,"end":4658.21},{"text":"to","start":4658.21,"end":4658.33},{"text":"consensus,","start":4658.33,"end":4658.97},{"text":"we","start":4658.97,"end":4659.21},{"text":"will","start":4659.21,"end":4659.45},{"text":"have","start":4659.45,"end":4659.69},{"text":"a","start":4659.69,"end":4659.73},{"text":"majority","start":4659.73,"end":4660.41},{"text":"vote,","start":4660.41,"end":4660.81},{"text":"and","start":4661.05,"end":4661.33},{"text":"therefore,","start":4661.33,"end":4661.85},{"text":"the","start":4662.09,"end":4662.41},{"text":"votes","start":4662.73,"end":4663.17},{"text":"count.","start":4663.17,"end":4663.77}]},{"text":"It's not individual countries, it's groups.","start":4664.89,"end":4670.09,"topics":[],"words":[{"text":"It's","start":4664.89,"end":4665.45},{"text":"not","start":4665.45,"end":4666.41},{"text":"individual","start":4666.65,"end":4667.61},{"text":"countries,","start":4668.17,"end":4668.81},{"text":"it's","start":4668.97,"end":4669.37},{"text":"groups.","start":4669.41,"end":4670.09}]},{"text":"If many of this group comes together and says, look, this is what we would like to push for, then of course, the way forward will be in that direction.","start":4670.09,"end":4682.41,"topics":[],"words":[{"text":"If","start":4670.09,"end":4670.65},{"text":"many","start":4670.97,"end":4671.61},{"text":"of","start":4672.17,"end":4672.33},{"text":"this","start":4672.33,"end":4672.57},{"text":"group","start":4672.57,"end":4673.05},{"text":"comes","start":4673.05,"end":4673.37},{"text":"together","start":4673.37,"end":4673.93},{"text":"and","start":4673.93,"end":4674.09},{"text":"says,","start":4674.09,"end":4674.33},{"text":"look,","start":4674.41,"end":4674.57},{"text":"this","start":4674.57,"end":4674.89},{"text":"is","start":4674.89,"end":4675.01},{"text":"what","start":4675.01,"end":4675.21},{"text":"we","start":4675.29,"end":4675.53},{"text":"would","start":4675.53,"end":4675.69},{"text":"like","start":4675.69,"end":4676.01},{"text":"to","start":4676.01,"end":4676.17},{"text":"push","start":4676.17,"end":4676.57},{"text":"for,","start":4676.57,"end":4676.97},{"text":"then","start":4677.45,"end":4677.65},{"text":"of","start":4677.65,"end":4677.77},{"text":"course,","start":4677.77,"end":4678.33},{"text":"the","start":4679.21,"end":4680.17},{"text":"way","start":4680.17,"end":4680.33},{"text":"forward","start":4680.33,"end":4680.81},{"text":"will","start":4680.81,"end":4681.01},{"text":"be","start":4681.01,"end":4681.29},{"text":"in","start":4681.29,"end":4681.45},{"text":"that","start":4681.45,"end":4681.77},{"text":"direction.","start":4681.77,"end":4682.41}]},{"text":"That is the reality of this negotiation.","start":4682.81,"end":4685.29,"topics":[],"words":[{"text":"That","start":4682.81,"end":4683.05},{"text":"is","start":4683.05,"end":4683.37},{"text":"the","start":4683.37,"end":4683.53},{"text":"reality","start":4683.53,"end":4684.13},{"text":"of","start":4684.13,"end":4684.25},{"text":"this","start":4684.25,"end":4684.41},{"text":"negotiation.","start":4684.41,"end":4685.29}]},{"text":"So, I thank for the support from France and Switzerland.","start":4685.85,"end":4690.05,"topics":[],"words":[{"text":"So,","start":4685.85,"end":4686.41},{"text":"I","start":4687.37,"end":4687.77},{"text":"thank","start":4687.77,"end":4688.05},{"text":"for","start":4688.05,"end":4688.17},{"text":"the","start":4688.17,"end":4688.29},{"text":"support","start":4688.29,"end":4688.73},{"text":"from","start":4688.73,"end":4688.97},{"text":"France","start":4688.97,"end":4689.37},{"text":"and","start":4689.37,"end":4689.49},{"text":"Switzerland.","start":4689.49,"end":4690.05}]},{"text":"I think you both were actually the ones who liked the approach, but there wasn't very much more support for that.","start":4690.05,"end":4696.81,"topics":[],"words":[{"text":"I","start":4690.05,"end":4690.09},{"text":"think","start":4690.09,"end":4690.37},{"text":"you","start":4690.49,"end":4690.73},{"text":"both","start":4690.81,"end":4691.13},{"text":"were","start":4691.13,"end":4691.25},{"text":"actually","start":4691.25,"end":4691.69},{"text":"the","start":4691.69,"end":4691.81},{"text":"ones","start":4691.81,"end":4692.09},{"text":"who","start":4692.09,"end":4692.57},{"text":"liked","start":4692.57,"end":4692.97},{"text":"the","start":4692.97,"end":4693.09},{"text":"approach,","start":4693.09,"end":4693.61},{"text":"but","start":4693.61,"end":4693.93},{"text":"there","start":4694.25,"end":4694.41},{"text":"wasn't","start":4694.41,"end":4694.77},{"text":"very","start":4694.77,"end":4694.97},{"text":"much","start":4694.97,"end":4695.37},{"text":"more","start":4695.37,"end":4695.77},{"text":"support","start":4695.77,"end":4696.25},{"text":"for","start":4696.25,"end":4696.45},{"text":"that.","start":4696.45,"end":4696.81}]},{"text":"And perhaps that will change.","start":4696.81,"end":4698.89,"topics":[],"words":[{"text":"And","start":4696.81,"end":4697.13},{"text":"perhaps","start":4697.53,"end":4698.01},{"text":"that","start":4698.01,"end":4698.17},{"text":"will","start":4698.17,"end":4698.33},{"text":"change.","start":4698.33,"end":4698.89}]},{"text":"As I said, the text has not gone away.","start":4699.29,"end":4702.01,"topics":[],"words":[{"text":"As","start":4699.29,"end":4699.41},{"text":"I","start":4699.45,"end":4699.61},{"text":"said,","start":4699.61,"end":4700.09},{"text":"the","start":4700.25,"end":4700.41},{"text":"text","start":4700.41,"end":4700.81},{"text":"has","start":4700.81,"end":4700.97},{"text":"not","start":4700.97,"end":4701.21},{"text":"gone","start":4701.21,"end":4701.49},{"text":"away.","start":4701.49,"end":4702.01}]},{"text":"The text is there and, you know, it could always be referred to and included in the negotiation.","start":4702.49,"end":4710.33,"topics":[],"words":[{"text":"The","start":4702.49,"end":4702.65},{"text":"text","start":4702.65,"end":4703.01},{"text":"is","start":4703.01,"end":4703.21},{"text":"there","start":4703.21,"end":4703.69},{"text":"and,","start":4703.85,"end":4704.17},{"text":"you","start":4704.73,"end":4704.89},{"text":"know,","start":4704.89,"end":4705.13},{"text":"it","start":4705.37,"end":4705.53},{"text":"could","start":4705.53,"end":4705.77},{"text":"always","start":4705.77,"end":4706.17},{"text":"be","start":4706.17,"end":4706.65},{"text":"referred","start":4706.97,"end":4707.45},{"text":"to","start":4707.45,"end":4707.69},{"text":"and","start":4707.77,"end":4708.17},{"text":"included","start":4708.57,"end":4709.21},{"text":"in","start":4709.21,"end":4709.37},{"text":"the","start":4709.37,"end":4709.49},{"text":"negotiation.","start":4709.49,"end":4710.33}]},{"text":"Thank you, France.","start":4711.13,"end":4711.93,"topics":[],"words":[{"text":"Thank","start":4711.13,"end":4711.33},{"text":"you,","start":4711.33,"end":4711.45},{"text":"France.","start":4711.45,"end":4711.93}]},{"text":"I have Belgium.","start":4712.81,"end":4713.69,"topics":[],"words":[{"text":"I","start":4712.81,"end":4712.89},{"text":"have","start":4712.89,"end":4713.13},{"text":"Belgium.","start":4713.13,"end":4713.69}]},{"text":"Please go ahead.","start":4714.17,"end":4714.73,"topics":[],"words":[{"text":"Please","start":4714.17,"end":4714.41},{"text":"go","start":4714.41,"end":4714.57},{"text":"ahead.","start":4714.57,"end":4714.73}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":19,"start":4718.13,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=4719","paragraphs":[{"sentences":[{"text":"Thank you, co-lead, and thanks for all the work done.","start":4718.13,"end":4720.61,"topics":[],"words":[{"text":"Thank","start":4718.13,"end":4718.37},{"text":"you,","start":4718.37,"end":4718.53},{"text":"co-lead,","start":4718.53,"end":4719.01},{"text":"and","start":4719.01,"end":4719.17},{"text":"thanks","start":4719.17,"end":4719.49},{"text":"for","start":4719.49,"end":4719.65},{"text":"all","start":4719.65,"end":4719.81},{"text":"the","start":4719.81,"end":4719.89},{"text":"work","start":4719.89,"end":4720.17},{"text":"done.","start":4720.17,"end":4720.61}]},{"text":"We would like to align ourselves with the distinguished delegates of the UK, Italy, the Netherlands, Switzerland, and France.","start":4721.41,"end":4728.21,"topics":[],"words":[{"text":"We","start":4721.41,"end":4721.61},{"text":"would","start":4721.61,"end":4721.77},{"text":"like","start":4721.77,"end":4722.05},{"text":"to","start":4722.05,"end":4722.17},{"text":"align","start":4722.17,"end":4722.53},{"text":"ourselves","start":4722.53,"end":4723.09},{"text":"with","start":4723.09,"end":4723.29},{"text":"the","start":4723.81,"end":4723.93},{"text":"distinguished","start":4723.93,"end":4724.45},{"text":"delegates","start":4724.45,"end":4724.81},{"text":"of","start":4724.81,"end":4724.93},{"text":"the","start":4724.93,"end":4725.01},{"text":"UK,","start":4725.01,"end":4725.49},{"text":"Italy,","start":4725.49,"end":4725.89},{"text":"the","start":4725.89,"end":4725.97},{"text":"Netherlands,","start":4725.97,"end":4726.57},{"text":"Switzerland,","start":4726.57,"end":4727.29},{"text":"and","start":4727.41,"end":4727.57},{"text":"France.","start":4727.57,"end":4728.21}]},{"text":"We would also appreciate very much further clarification from the co-leads regarding the decision to depart from the architecture of the 29 June draft.","start":4729.33,"end":4738.13,"topics":[],"words":[{"text":"We","start":4729.33,"end":4729.45},{"text":"would","start":4729.45,"end":4729.65},{"text":"also","start":4729.65,"end":4730.01},{"text":"appreciate","start":4730.01,"end":4730.53},{"text":"very","start":4730.53,"end":4730.81},{"text":"much","start":4730.81,"end":4731.09},{"text":"further","start":4731.09,"end":4731.49},{"text":"clarification","start":4731.49,"end":4732.45},{"text":"from","start":4732.77,"end":4733.01},{"text":"the","start":4733.01,"end":4733.09},{"text":"co-leads","start":4733.09,"end":4733.73},{"text":"regarding","start":4734.05,"end":4734.61},{"text":"the","start":4734.61,"end":4734.69},{"text":"decision","start":4734.69,"end":4735.09},{"text":"to","start":4735.09,"end":4735.25},{"text":"depart","start":4735.25,"end":4735.69},{"text":"from","start":4735.69,"end":4735.85},{"text":"the","start":4735.85,"end":4735.93},{"text":"architecture","start":4735.97,"end":4736.57},{"text":"of","start":4736.57,"end":4736.65},{"text":"the","start":4736.65,"end":4736.77},{"text":"29","start":4736.77,"end":4737.41},{"text":"June","start":4737.41,"end":4737.69},{"text":"draft.","start":4737.69,"end":4738.13}]},{"text":"You already said now that you are willing to think about flexibility as the Swiss delegate proposed.","start":4738.13,"end":4744.85,"topics":[],"words":[{"text":"You","start":4738.13,"end":4738.25},{"text":"already","start":4738.25,"end":4738.61},{"text":"said","start":4738.61,"end":4738.85},{"text":"now","start":4738.85,"end":4739.09},{"text":"that","start":4739.09,"end":4739.25},{"text":"you","start":4739.25,"end":4739.41},{"text":"are","start":4739.41,"end":4739.57},{"text":"willing","start":4739.57,"end":4739.97},{"text":"to","start":4740.29,"end":4740.45},{"text":"think","start":4740.49,"end":4740.69},{"text":"about","start":4740.69,"end":4740.93},{"text":"flexibility","start":4740.93,"end":4741.97},{"text":"as","start":4742.05,"end":4742.37},{"text":"the","start":4743.17,"end":4743.29},{"text":"Swiss","start":4743.29,"end":4743.73},{"text":"delegate","start":4743.77,"end":4744.13},{"text":"proposed.","start":4744.13,"end":4744.85}]},{"text":"But now you've also told us the count, the votes count.","start":4746.05,"end":4749.93,"topics":[],"words":[{"text":"But","start":4746.05,"end":4746.37},{"text":"now","start":4746.61,"end":4746.85},{"text":"you've","start":4746.85,"end":4747.09},{"text":"also","start":4747.09,"end":4747.41},{"text":"told","start":4747.41,"end":4747.65},{"text":"us","start":4747.65,"end":4747.89},{"text":"the","start":4748.05,"end":4748.21},{"text":"count,","start":4748.21,"end":4748.69},{"text":"the","start":4748.69,"end":4749.01},{"text":"votes","start":4749.01,"end":4749.49},{"text":"count.","start":4749.49,"end":4749.93}]},{"text":"So, and that is for us like a structural issue then in these negotiations, because if positions are determined solely by majority preference rather than through genuine efforts to reconcile differing views, then it becomes very difficult for us from a political view and from a technical point of view to regard this process as being real meaningful negotiations because if there is no possibility to provide us with further clarification as to why the draft of the 29th of June, which provided the possibility of a principal part that was an obligational part and then a possibility of a part that is applied by election, an optional part that would have been the preferable starting point and would help to bridge two differing views that were also very clear and expressed by multiple delegates during intersessional meetings and also afterwards, as you referred to, that some people expressly sent in written comments as did Belgium too towards the Secretariat.","start":4749.93,"end":4819.61,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So,","start":4749.93,"end":4750.21},{"text":"and","start":4750.29,"end":4750.49},{"text":"that","start":4750.49,"end":4750.61},{"text":"is","start":4750.61,"end":4750.85},{"text":"for","start":4750.85,"end":4751.09},{"text":"us","start":4751.09,"end":4751.33},{"text":"like","start":4751.33,"end":4751.65},{"text":"a","start":4751.65,"end":4751.73},{"text":"structural","start":4751.73,"end":4752.37},{"text":"issue","start":4752.37,"end":4752.77},{"text":"then","start":4752.77,"end":4753.09},{"text":"in","start":4753.09,"end":4753.25},{"text":"these","start":4753.25,"end":4753.49},{"text":"negotiations,","start":4753.49,"end":4754.29},{"text":"because","start":4754.29,"end":4754.61},{"text":"if","start":4754.61,"end":4754.77},{"text":"positions","start":4754.77,"end":4755.41},{"text":"are","start":4755.41,"end":4755.57},{"text":"determined","start":4755.57,"end":4756.21},{"text":"solely","start":4756.21,"end":4756.85},{"text":"by","start":4757.33,"end":4757.49},{"text":"majority","start":4757.49,"end":4758.05},{"text":"preference","start":4758.05,"end":4758.77},{"text":"rather","start":4759.01,"end":4759.45},{"text":"than","start":4759.45,"end":4759.65},{"text":"through","start":4759.65,"end":4759.89},{"text":"genuine","start":4759.89,"end":4760.45},{"text":"efforts","start":4760.45,"end":4761.01},{"text":"to","start":4761.01,"end":4761.13},{"text":"reconcile","start":4761.13,"end":4761.73},{"text":"differing","start":4761.73,"end":4762.29},{"text":"views,","start":4762.29,"end":4762.85},{"text":"then","start":4763.09,"end":4763.25},{"text":"it","start":4763.25,"end":4763.33},{"text":"becomes","start":4763.33,"end":4763.73},{"text":"very","start":4763.73,"end":4763.89},{"text":"difficult","start":4763.89,"end":4764.45},{"text":"for","start":4764.45,"end":4764.61},{"text":"us","start":4764.61,"end":4765.01},{"text":"from","start":4765.01,"end":4765.21},{"text":"a","start":4765.21,"end":4765.25},{"text":"political","start":4765.25,"end":4765.73},{"text":"view","start":4765.73,"end":4766.13},{"text":"and","start":4766.29,"end":4766.53},{"text":"from","start":4766.93,"end":4767.17},{"text":"a","start":4767.17,"end":4767.25},{"text":"technical","start":4767.25,"end":4767.65},{"text":"point","start":4767.65,"end":4767.97},{"text":"of","start":4768.01,"end":4768.09},{"text":"view","start":4768.09,"end":4768.29},{"text":"to","start":4768.29,"end":4768.37},{"text":"regard","start":4768.37,"end":4768.77},{"text":"this","start":4768.77,"end":4768.93},{"text":"process","start":4768.93,"end":4769.57},{"text":"as","start":4769.65,"end":4770.13},{"text":"being","start":4770.13,"end":4770.45},{"text":"real","start":4770.45,"end":4770.85},{"text":"meaningful","start":4770.85,"end":4771.37},{"text":"negotiations","start":4771.37,"end":4772.45},{"text":"because","start":4773.01,"end":4773.49},{"text":"if","start":4773.81,"end":4773.97},{"text":"there","start":4773.97,"end":4774.21},{"text":"is","start":4774.21,"end":4774.37},{"text":"no","start":4774.37,"end":4774.61},{"text":"possibility","start":4774.61,"end":4775.57},{"text":"to","start":4776.13,"end":4776.37},{"text":"provide","start":4776.61,"end":4777.09},{"text":"us","start":4777.09,"end":4777.25},{"text":"with","start":4777.25,"end":4777.41},{"text":"further","start":4777.41,"end":4777.89},{"text":"clarification","start":4777.89,"end":4778.69},{"text":"as","start":4778.69,"end":4778.93},{"text":"to","start":4778.93,"end":4779.05},{"text":"why","start":4779.05,"end":4779.65},{"text":"the","start":4780.13,"end":4780.29},{"text":"draft","start":4780.29,"end":4780.85},{"text":"of","start":4780.89,"end":4781.01},{"text":"the","start":4781.01,"end":4781.09},{"text":"29th","start":4781.09,"end":4781.69},{"text":"of","start":4781.69,"end":4781.81},{"text":"June,","start":4781.81,"end":4782.29},{"text":"which","start":4782.33,"end":4782.61},{"text":"provided","start":4782.61,"end":4783.13},{"text":"the","start":4783.13,"end":4783.25},{"text":"possibility","start":4783.25,"end":4784.13},{"text":"of","start":4784.13,"end":4784.53},{"text":"a","start":4785.09,"end":4785.13},{"text":"principal","start":4785.13,"end":4785.89},{"text":"part","start":4785.89,"end":4786.29},{"text":"that","start":4786.29,"end":4786.53},{"text":"was","start":4786.53,"end":4787.01},{"text":"an","start":4788.61,"end":4788.69},{"text":"obligational","start":4788.69,"end":4789.57},{"text":"part","start":4789.57,"end":4789.89},{"text":"and","start":4789.89,"end":4790.09},{"text":"then","start":4790.09,"end":4790.37},{"text":"a","start":4790.85,"end":4790.93},{"text":"possibility","start":4790.93,"end":4791.89},{"text":"of","start":4793.45,"end":4793.61},{"text":"a","start":4793.61,"end":4793.65},{"text":"part","start":4793.65,"end":4794.09},{"text":"that","start":4794.09,"end":4794.33},{"text":"is","start":4794.33,"end":4794.73},{"text":"applied","start":4794.73,"end":4795.09},{"text":"by","start":4795.09,"end":4795.33},{"text":"election,","start":4795.33,"end":4796.01},{"text":"an","start":4796.01,"end":4796.09},{"text":"optional","start":4796.09,"end":4796.49},{"text":"part","start":4796.49,"end":4796.89},{"text":"that","start":4797.85,"end":4798.17},{"text":"would","start":4798.17,"end":4798.33},{"text":"have","start":4798.33,"end":4798.49},{"text":"been","start":4798.49,"end":4798.73},{"text":"the","start":4798.73,"end":4798.81},{"text":"preferable","start":4798.81,"end":4799.49},{"text":"starting","start":4799.49,"end":4800.09},{"text":"point","start":4800.09,"end":4800.41},{"text":"and","start":4800.41,"end":4800.61},{"text":"would","start":4800.61,"end":4800.81},{"text":"help","start":4800.81,"end":4801.29},{"text":"to","start":4801.29,"end":4801.61},{"text":"bridge","start":4801.69,"end":4802.17},{"text":"two","start":4802.57,"end":4802.81},{"text":"differing","start":4802.81,"end":4803.45},{"text":"views","start":4803.45,"end":4804.17},{"text":"that","start":4804.33,"end":4804.57},{"text":"were","start":4804.57,"end":4804.81},{"text":"also","start":4804.81,"end":4805.29},{"text":"very","start":4805.29,"end":4805.61},{"text":"clear","start":4805.61,"end":4806.17},{"text":"and","start":4806.57,"end":4806.81},{"text":"expressed","start":4806.97,"end":4807.53},{"text":"by","start":4807.53,"end":4807.77},{"text":"multiple","start":4808.01,"end":4808.65},{"text":"delegates","start":4808.65,"end":4809.25},{"text":"during","start":4809.25,"end":4809.53},{"text":"intersessional","start":4809.53,"end":4810.33},{"text":"meetings","start":4810.33,"end":4810.73},{"text":"and","start":4810.73,"end":4810.89},{"text":"also","start":4810.89,"end":4811.37},{"text":"afterwards,","start":4811.41,"end":4812.01},{"text":"as","start":4812.01,"end":4812.13},{"text":"you","start":4812.13,"end":4812.21},{"text":"referred","start":4812.21,"end":4812.61},{"text":"to,","start":4812.61,"end":4812.81},{"text":"that","start":4812.97,"end":4813.21},{"text":"some","start":4813.21,"end":4813.37},{"text":"people","start":4813.37,"end":4813.69},{"text":"expressly","start":4813.69,"end":4814.65},{"text":"sent","start":4815.69,"end":4816.09},{"text":"in","start":4816.09,"end":4816.17},{"text":"written","start":4816.17,"end":4816.57},{"text":"comments","start":4816.57,"end":4817.05},{"text":"as","start":4817.13,"end":4817.33},{"text":"did","start":4817.33,"end":4817.49},{"text":"Belgium","start":4817.49,"end":4817.93},{"text":"too","start":4817.93,"end":4818.17},{"text":"towards","start":4818.17,"end":4818.61},{"text":"the","start":4818.61,"end":4818.69},{"text":"Secretariat.","start":4818.69,"end":4819.61}]},{"text":"So also for the sake of transparency of this process, we believe it's important in an inclusive and member state driven process that we receive clarification why it is dismissed.","start":4820.17,"end":4831.21,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":4820.17,"end":4820.49},{"text":"also","start":4820.49,"end":4820.89},{"text":"for","start":4820.89,"end":4821.09},{"text":"the","start":4821.09,"end":4821.17},{"text":"sake","start":4821.17,"end":4821.49},{"text":"of","start":4821.49,"end":4821.61},{"text":"transparency","start":4821.61,"end":4822.53},{"text":"of","start":4822.53,"end":4822.65},{"text":"this","start":4822.65,"end":4822.89},{"text":"process,","start":4822.89,"end":4823.61},{"text":"we","start":4824.73,"end":4824.97},{"text":"believe","start":4824.97,"end":4825.25},{"text":"it's","start":4825.25,"end":4825.49},{"text":"important","start":4825.49,"end":4826.25},{"text":"in","start":4826.25,"end":4826.45},{"text":"an","start":4826.45,"end":4826.53},{"text":"inclusive","start":4826.53,"end":4827.13},{"text":"and","start":4827.13,"end":4827.29},{"text":"member","start":4827.29,"end":4827.53},{"text":"state","start":4827.53,"end":4827.81},{"text":"driven","start":4827.81,"end":4828.17},{"text":"process","start":4828.17,"end":4828.61},{"text":"that","start":4828.61,"end":4828.81},{"text":"we","start":4828.81,"end":4828.97},{"text":"receive","start":4828.97,"end":4829.37},{"text":"clarification","start":4829.37,"end":4830.17},{"text":"why","start":4830.17,"end":4830.45},{"text":"it","start":4830.45,"end":4830.53},{"text":"is","start":4830.53,"end":4830.65},{"text":"dismissed.","start":4830.65,"end":4831.21}]},{"text":"And if it's only the votes count, then it's clear that there is not really a will to reconcile differing views.","start":4831.21,"end":4841.05,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"And","start":4831.21,"end":4831.41},{"text":"if","start":4831.41,"end":4831.57},{"text":"it's","start":4831.57,"end":4831.85},{"text":"only","start":4831.85,"end":4832.49},{"text":"the","start":4833.85,"end":4834.01},{"text":"votes","start":4834.33,"end":4834.73},{"text":"count,","start":4834.73,"end":4835.21},{"text":"then","start":4835.21,"end":4835.61},{"text":"it's","start":4836.33,"end":4836.65},{"text":"clear","start":4836.65,"end":4836.97},{"text":"that","start":4836.97,"end":4837.21},{"text":"there","start":4837.21,"end":4837.45},{"text":"is","start":4837.45,"end":4837.69},{"text":"not","start":4837.69,"end":4838.05},{"text":"really","start":4838.05,"end":4838.33},{"text":"a","start":4838.33,"end":4838.49},{"text":"will","start":4838.49,"end":4838.81},{"text":"to","start":4838.81,"end":4838.93},{"text":"reconcile","start":4838.93,"end":4839.69},{"text":"differing","start":4840.01,"end":4840.57},{"text":"views.","start":4840.57,"end":4841.05}]},{"text":"And that is for us very difficult to understand.","start":4842.33,"end":4844.97,"topics":[],"words":[{"text":"And","start":4842.33,"end":4842.53},{"text":"that","start":4842.53,"end":4842.65},{"text":"is","start":4842.65,"end":4842.81},{"text":"for","start":4842.81,"end":4842.97},{"text":"us","start":4842.97,"end":4843.21},{"text":"very","start":4843.21,"end":4843.61},{"text":"difficult","start":4843.61,"end":4844.13},{"text":"to","start":4844.13,"end":4844.25},{"text":"understand.","start":4844.25,"end":4844.97}]},{"text":"So if you could, give us more explanations on the reasons why views expressed by multiple delegations, although it is a minority, but we are here to what I thought was to get the broadest participation and willingness to for all of us to achieve a new framework convention with protocols where as many UN member state as possible would be willing to participate.","start":4845.61,"end":4874.85,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":4845.61,"end":4846.17},{"text":"if","start":4846.41,"end":4846.65},{"text":"you","start":4846.65,"end":4846.81},{"text":"could,","start":4846.81,"end":4847.05},{"text":"give","start":4847.61,"end":4847.81},{"text":"us","start":4847.81,"end":4847.93},{"text":"more","start":4847.93,"end":4848.33},{"text":"explanations","start":4848.41,"end":4849.29},{"text":"on","start":4849.29,"end":4849.45},{"text":"the","start":4849.45,"end":4849.57},{"text":"reasons","start":4849.57,"end":4850.25},{"text":"why","start":4850.25,"end":4850.81},{"text":"views","start":4851.05,"end":4851.45},{"text":"expressed","start":4851.45,"end":4851.89},{"text":"by","start":4851.89,"end":4852.09},{"text":"multiple","start":4852.09,"end":4852.53},{"text":"delegations,","start":4852.53,"end":4853.29},{"text":"although","start":4853.29,"end":4853.61},{"text":"it","start":4853.61,"end":4853.73},{"text":"is","start":4853.73,"end":4853.85},{"text":"a","start":4853.85,"end":4853.93},{"text":"minority,","start":4853.93,"end":4854.57},{"text":"but","start":4854.57,"end":4854.77},{"text":"we","start":4854.77,"end":4854.97},{"text":"are","start":4854.97,"end":4855.13},{"text":"here","start":4855.13,"end":4855.61},{"text":"to","start":4855.93,"end":4856.17},{"text":"what","start":4856.61,"end":4856.89},{"text":"I","start":4856.89,"end":4857.05},{"text":"thought","start":4857.09,"end":4857.45},{"text":"was","start":4857.45,"end":4857.69},{"text":"to","start":4857.69,"end":4857.85},{"text":"get","start":4857.85,"end":4858.17},{"text":"the","start":4858.17,"end":4858.33},{"text":"broadest","start":4858.33,"end":4858.81},{"text":"participation","start":4858.81,"end":4859.77},{"text":"and","start":4859.77,"end":4859.93},{"text":"willingness","start":4859.93,"end":4860.73},{"text":"to","start":4861.21,"end":4861.53},{"text":"for","start":4861.77,"end":4862.09},{"text":"all","start":4862.09,"end":4862.37},{"text":"of","start":4862.37,"end":4862.49},{"text":"us","start":4862.49,"end":4862.81},{"text":"to","start":4863.13,"end":4863.37},{"text":"achieve","start":4863.37,"end":4864.01},{"text":"a","start":4864.89,"end":4864.93},{"text":"new","start":4864.93,"end":4865.29},{"text":"framework","start":4865.29,"end":4865.77},{"text":"convention","start":4865.77,"end":4866.49},{"text":"with","start":4866.49,"end":4866.69},{"text":"protocols","start":4866.69,"end":4867.69},{"text":"where","start":4868.65,"end":4869.21},{"text":"as","start":4869.69,"end":4870.09},{"text":"many","start":4870.17,"end":4870.81},{"text":"UN","start":4871.25,"end":4871.61},{"text":"member","start":4871.61,"end":4871.89},{"text":"state","start":4871.89,"end":4872.21},{"text":"as","start":4872.21,"end":4872.37},{"text":"possible","start":4872.37,"end":4872.97},{"text":"would","start":4872.97,"end":4873.17},{"text":"be","start":4873.17,"end":4873.49},{"text":"willing","start":4873.49,"end":4873.89},{"text":"to","start":4873.89,"end":4874.01},{"text":"participate.","start":4874.01,"end":4874.85}]},{"text":"So for us, it is very important to receive more explanation.","start":4875.17,"end":4878.61,"topics":[],"words":[{"text":"So","start":4875.17,"end":4875.33},{"text":"for","start":4875.33,"end":4875.57},{"text":"us,","start":4875.57,"end":4875.73},{"text":"it","start":4875.73,"end":4875.89},{"text":"is","start":4875.89,"end":4876.05},{"text":"very","start":4876.05,"end":4876.25},{"text":"important","start":4876.25,"end":4876.73},{"text":"to","start":4876.73,"end":4876.81},{"text":"receive","start":4876.81,"end":4877.49},{"text":"more","start":4877.49,"end":4877.69},{"text":"explanation.","start":4877.69,"end":4878.61}]},{"text":"We were very hopeful when we saw the 29th of June draft, which was actually a real proposition to bridge differing views from different UN member states.","start":4879.97,"end":4892.77,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"We","start":4879.97,"end":4880.21},{"text":"were","start":4880.21,"end":4880.45},{"text":"very","start":4880.45,"end":4881.17},{"text":"hopeful","start":4881.41,"end":4882.17},{"text":"when","start":4882.17,"end":4882.41},{"text":"we","start":4882.41,"end":4882.53},{"text":"saw","start":4882.53,"end":4882.77},{"text":"the","start":4882.77,"end":4882.93},{"text":"29th","start":4882.93,"end":4883.69},{"text":"of","start":4883.85,"end":4883.97},{"text":"June","start":4883.97,"end":4884.33},{"text":"draft,","start":4884.33,"end":4884.85},{"text":"which","start":4884.85,"end":4885.25},{"text":"was","start":4885.33,"end":4885.81},{"text":"actually","start":4885.81,"end":4886.37},{"text":"a","start":4886.37,"end":4886.45},{"text":"real","start":4886.53,"end":4887.01},{"text":"proposition","start":4887.17,"end":4887.97},{"text":"to","start":4887.97,"end":4888.37},{"text":"bridge","start":4889.09,"end":4889.73},{"text":"differing","start":4889.81,"end":4890.37},{"text":"views","start":4890.37,"end":4890.85},{"text":"from","start":4890.85,"end":4891.09},{"text":"different","start":4891.09,"end":4891.65},{"text":"UN","start":4891.65,"end":4891.97},{"text":"member","start":4891.97,"end":4892.29},{"text":"states.","start":4892.29,"end":4892.77}]},{"text":"So we would still want to make the majority of the UN member states consider if the draft of the 29th of June would not be a possible starting position and work further from that, or at least, as you said, Ms. Scholli, to think about providing flexibility.","start":4893.25,"end":4919.77,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":4893.25,"end":4893.73},{"text":"we","start":4893.81,"end":4894.05},{"text":"would","start":4894.05,"end":4894.37},{"text":"still","start":4894.37,"end":4895.09},{"text":"want","start":4897.49,"end":4897.85},{"text":"to","start":4897.85,"end":4898.05},{"text":"make","start":4898.89,"end":4899.29},{"text":"the","start":4899.29,"end":4899.45},{"text":"majority","start":4899.85,"end":4900.89},{"text":"of","start":4901.21,"end":4901.29},{"text":"the","start":4901.37,"end":4901.93},{"text":"UN","start":4903.29,"end":4903.61},{"text":"member","start":4903.61,"end":4903.85},{"text":"states","start":4903.85,"end":4904.29},{"text":"consider","start":4905.21,"end":4906.01},{"text":"if","start":4906.01,"end":4906.25},{"text":"the","start":4906.25,"end":4906.49},{"text":"draft","start":4906.65,"end":4907.21},{"text":"of","start":4907.21,"end":4907.29},{"text":"the","start":4907.29,"end":4907.45},{"text":"29th","start":4907.45,"end":4907.97},{"text":"of","start":4907.97,"end":4908.05},{"text":"June","start":4908.05,"end":4908.25},{"text":"would","start":4908.25,"end":4908.41},{"text":"not","start":4908.41,"end":4908.69},{"text":"be","start":4908.69,"end":4908.89},{"text":"a","start":4908.89,"end":4908.97},{"text":"possible","start":4908.97,"end":4909.45},{"text":"starting","start":4909.45,"end":4910.17},{"text":"position","start":4910.25,"end":4910.89},{"text":"and","start":4911.57,"end":4911.77},{"text":"work","start":4911.77,"end":4912.09},{"text":"further","start":4912.09,"end":4912.45},{"text":"from","start":4912.45,"end":4912.65},{"text":"that,","start":4912.65,"end":4912.97},{"text":"or","start":4912.97,"end":4913.17},{"text":"at","start":4913.17,"end":4913.29},{"text":"least,","start":4913.29,"end":4913.73},{"text":"as","start":4913.85,"end":4914.17},{"text":"you","start":4914.49,"end":4914.61},{"text":"said,","start":4914.61,"end":4914.85},{"text":"Ms.","start":4914.85,"end":4915.13},{"text":"Scholli,","start":4915.17,"end":4915.53},{"text":"to","start":4915.53,"end":4915.93},{"text":"think","start":4916.89,"end":4917.17},{"text":"about","start":4917.17,"end":4917.61},{"text":"providing","start":4917.85,"end":4918.57},{"text":"flexibility.","start":4918.73,"end":4919.77}]},{"text":"because from a Belgian side of view, we will refrain from further comments on this proposal since we have not got enough transparency on how this process has been taken and we would really be supportive of meaningful negotiations where bridging proposals such as the draft of 29th of June are taken seriously so that we can provide the broadest participation for this work also and for this protocol.","start":4920.89,"end":4948.81,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"because","start":4920.89,"end":4921.37},{"text":"from","start":4921.37,"end":4921.61},{"text":"a","start":4921.61,"end":4921.65},{"text":"Belgian","start":4921.65,"end":4922.01},{"text":"side","start":4922.01,"end":4922.33},{"text":"of","start":4922.33,"end":4922.49},{"text":"view,","start":4922.49,"end":4922.65},{"text":"we","start":4922.65,"end":4922.77},{"text":"will","start":4922.77,"end":4922.97},{"text":"refrain","start":4922.97,"end":4923.45},{"text":"from","start":4923.45,"end":4923.69},{"text":"further","start":4923.69,"end":4924.09},{"text":"comments","start":4924.09,"end":4924.57},{"text":"on","start":4924.57,"end":4924.77},{"text":"this","start":4924.77,"end":4925.09},{"text":"proposal","start":4925.09,"end":4925.77},{"text":"since","start":4925.77,"end":4926.09},{"text":"we","start":4926.09,"end":4926.33},{"text":"have","start":4926.41,"end":4926.65},{"text":"not","start":4926.65,"end":4926.89},{"text":"got","start":4926.89,"end":4927.21},{"text":"enough","start":4927.21,"end":4927.61},{"text":"transparency","start":4927.77,"end":4928.57},{"text":"on","start":4928.57,"end":4928.65},{"text":"how","start":4928.65,"end":4928.89},{"text":"this","start":4928.89,"end":4929.13},{"text":"process","start":4929.13,"end":4929.45},{"text":"has","start":4929.45,"end":4929.69},{"text":"been","start":4929.69,"end":4929.85},{"text":"taken","start":4929.85,"end":4930.41},{"text":"and","start":4930.65,"end":4930.97},{"text":"we","start":4930.97,"end":4931.13},{"text":"would","start":4931.69,"end":4932.17},{"text":"really","start":4932.17,"end":4932.57},{"text":"be","start":4932.57,"end":4932.81},{"text":"supportive","start":4932.81,"end":4933.45},{"text":"of","start":4933.45,"end":4933.85},{"text":"meaningful","start":4934.09,"end":4934.69},{"text":"negotiations","start":4934.69,"end":4935.57},{"text":"where","start":4935.57,"end":4935.93},{"text":"bridging","start":4936.01,"end":4936.41},{"text":"proposals","start":4936.41,"end":4937.21},{"text":"such","start":4938.33,"end":4938.73},{"text":"as","start":4938.73,"end":4938.85},{"text":"the","start":4938.85,"end":4938.97},{"text":"draft","start":4938.97,"end":4939.29},{"text":"of","start":4939.29,"end":4939.37},{"text":"29th","start":4939.37,"end":4939.97},{"text":"of","start":4940.01,"end":4940.09},{"text":"June","start":4940.09,"end":4940.41},{"text":"are","start":4940.41,"end":4940.49},{"text":"taken","start":4940.49,"end":4940.89},{"text":"seriously","start":4940.89,"end":4941.77},{"text":"so","start":4941.77,"end":4941.93},{"text":"that","start":4941.93,"end":4942.09},{"text":"we","start":4942.09,"end":4942.25},{"text":"can","start":4942.25,"end":4942.65},{"text":"provide","start":4943.45,"end":4944.09},{"text":"the","start":4944.33,"end":4944.49},{"text":"broadest","start":4944.49,"end":4945.01},{"text":"participation","start":4945.01,"end":4945.93},{"text":"for","start":4945.93,"end":4946.33},{"text":"this","start":4946.33,"end":4946.73},{"text":"work","start":4946.73,"end":4947.13},{"text":"also","start":4947.13,"end":4947.69},{"text":"and","start":4947.69,"end":4947.93},{"text":"for","start":4947.93,"end":4948.13},{"text":"this","start":4948.13,"end":4948.29},{"text":"protocol.","start":4948.29,"end":4948.81}]},{"text":"Thank you.","start":4948.81,"end":4949.25,"topics":[],"words":[{"text":"Thank","start":4948.81,"end":4949.13},{"text":"you.","start":4949.13,"end":4949.25}]}]}],"speaker":{"name":null,"affiliation":"BEL","affiliation_full":"Belgium","group":null,"function":"Representative"}},{"statement_number":20,"start":4951.73,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=4952","paragraphs":[{"sentences":[{"text":"Thank you, Belgium.","start":4951.73,"end":4952.93,"topics":[],"words":[{"text":"Thank","start":4951.73,"end":4952.05},{"text":"you,","start":4952.05,"end":4952.21},{"text":"Belgium.","start":4952.21,"end":4952.93}]},{"text":"Rather than clarifying, I think it's important to listen to what this group says, because it's not for me to clarify, it's for you to tell us what you want.","start":4955.01,"end":4967.81,"topics":[],"words":[{"text":"Rather","start":4955.01,"end":4955.57},{"text":"than","start":4955.57,"end":4955.81},{"text":"clarifying,","start":4955.81,"end":4956.69},{"text":"I","start":4956.69,"end":4956.85},{"text":"think","start":4956.85,"end":4957.17},{"text":"it's","start":4957.17,"end":4957.41},{"text":"important","start":4957.41,"end":4958.17},{"text":"to","start":4958.17,"end":4958.29},{"text":"listen","start":4958.37,"end":4958.93},{"text":"to","start":4958.93,"end":4959.09},{"text":"what","start":4959.09,"end":4959.41},{"text":"this","start":4959.41,"end":4959.73},{"text":"group","start":4959.73,"end":4960.13},{"text":"says,","start":4960.13,"end":4960.77},{"text":"because","start":4961.33,"end":4961.81},{"text":"it's","start":4961.81,"end":4962.09},{"text":"not","start":4962.09,"end":4962.53},{"text":"for","start":4963.49,"end":4963.89},{"text":"me","start":4963.89,"end":4964.21},{"text":"to","start":4964.21,"end":4964.33},{"text":"clarify,","start":4964.33,"end":4965.17},{"text":"it's","start":4965.57,"end":4965.81},{"text":"for","start":4965.81,"end":4965.93},{"text":"you","start":4965.97,"end":4966.21},{"text":"to","start":4966.21,"end":4966.37},{"text":"tell","start":4966.41,"end":4966.73},{"text":"us","start":4966.73,"end":4966.93},{"text":"what","start":4966.93,"end":4967.17},{"text":"you","start":4967.17,"end":4967.25},{"text":"want.","start":4967.25,"end":4967.81}]},{"text":"And if I or the Secretariat are misinterpreting the views, well, hopefully that doesn't happen.","start":4968.69,"end":4979.25,"topics":[],"words":[{"text":"And","start":4968.69,"end":4969.09},{"text":"if","start":4969.09,"end":4969.49},{"text":"I","start":4969.57,"end":4970.05},{"text":"or","start":4970.45,"end":4970.65},{"text":"the","start":4970.65,"end":4970.73},{"text":"Secretariat","start":4970.77,"end":4971.57},{"text":"are","start":4971.57,"end":4971.81},{"text":"misinterpreting","start":4971.81,"end":4973.17},{"text":"the","start":4973.97,"end":4974.17},{"text":"views,","start":4974.17,"end":4974.93},{"text":"well,","start":4975.41,"end":4975.81},{"text":"hopefully","start":4977.73,"end":4978.21},{"text":"that","start":4978.21,"end":4978.49},{"text":"doesn't","start":4978.49,"end":4978.81},{"text":"happen.","start":4978.81,"end":4979.25}]},{"text":"As you can see, this draft is not the Africa Group draft.","start":4979.93,"end":4983.61,"topics":[],"words":[{"text":"As","start":4979.93,"end":4980.33},{"text":"you","start":4980.33,"end":4980.41},{"text":"can","start":4980.41,"end":4980.57},{"text":"see,","start":4980.57,"end":4980.81},{"text":"this","start":4980.81,"end":4981.05},{"text":"draft","start":4981.05,"end":4981.45},{"text":"is","start":4981.45,"end":4981.61},{"text":"not","start":4981.61,"end":4982.01},{"text":"the","start":4982.01,"end":4982.09},{"text":"Africa","start":4982.09,"end":4982.53},{"text":"Group","start":4982.53,"end":4982.89},{"text":"draft.","start":4983.05,"end":4983.61}]},{"text":"If we had taken such a step just to say, look, this is a draft text as a basis, then we would have taken that, because that's clearly the majority.","start":4984.81,"end":4994.89,"topics":[],"words":[{"text":"If","start":4984.81,"end":4985.37},{"text":"we","start":4985.45,"end":4985.61},{"text":"had","start":4985.61,"end":4985.89},{"text":"taken","start":4985.89,"end":4986.33},{"text":"such","start":4986.81,"end":4987.29},{"text":"a","start":4987.29,"end":4987.37},{"text":"step","start":4987.37,"end":4987.85},{"text":"just","start":4987.85,"end":4988.13},{"text":"to","start":4988.13,"end":4988.21},{"text":"say,","start":4988.21,"end":4988.65},{"text":"look,","start":4988.65,"end":4988.97},{"text":"this","start":4988.97,"end":4989.45},{"text":"is","start":4989.53,"end":4989.61},{"text":"a","start":4989.69,"end":4989.77},{"text":"draft","start":4989.77,"end":4990.29},{"text":"text","start":4990.29,"end":4990.73},{"text":"as","start":4990.81,"end":4991.05},{"text":"a","start":4991.05,"end":4991.13},{"text":"basis,","start":4991.13,"end":4991.69},{"text":"then","start":4991.69,"end":4991.85},{"text":"we","start":4991.85,"end":4991.97},{"text":"would","start":4991.97,"end":4992.13},{"text":"have","start":4992.13,"end":4992.25},{"text":"taken","start":4992.25,"end":4992.61},{"text":"that,","start":4992.61,"end":4992.73},{"text":"because","start":4992.73,"end":4992.93},{"text":"that's","start":4992.93,"end":4993.49},{"text":"clearly","start":4993.69,"end":4994.05},{"text":"the","start":4994.05,"end":4994.17},{"text":"majority.","start":4994.17,"end":4994.89}]},{"text":"And it isn't.","start":4995.77,"end":4996.93,"topics":[],"words":[{"text":"And","start":4995.77,"end":4996.21},{"text":"it","start":4996.21,"end":4996.29},{"text":"isn't.","start":4996.29,"end":4996.93}]},{"text":"It is trying to do a bit more than just taking the majority view in this negotiation, and I hope you appreciate that.","start":4997.45,"end":5005.53,"topics":[],"words":[{"text":"It","start":4997.45,"end":4997.61},{"text":"is","start":4997.61,"end":4997.77},{"text":"trying","start":4997.77,"end":4998.25},{"text":"to","start":4998.25,"end":4998.37},{"text":"do","start":4998.37,"end":4999.53},{"text":"a","start":4999.53,"end":4999.57},{"text":"bit","start":4999.57,"end":4999.77},{"text":"more","start":4999.77,"end":5000.09},{"text":"than","start":5000.09,"end":5000.25},{"text":"just","start":5000.25,"end":5000.77},{"text":"taking","start":5000.77,"end":5001.17},{"text":"the","start":5001.17,"end":5001.29},{"text":"majority","start":5001.29,"end":5001.85},{"text":"view","start":5001.85,"end":5002.25},{"text":"in","start":5002.49,"end":5002.81},{"text":"this","start":5002.89,"end":5003.17},{"text":"negotiation,","start":5003.17,"end":5004.01},{"text":"and","start":5004.01,"end":5004.25},{"text":"I","start":5004.25,"end":5004.33},{"text":"hope","start":5004.33,"end":5004.61},{"text":"you","start":5004.61,"end":5004.69},{"text":"appreciate","start":5004.69,"end":5005.21},{"text":"that.","start":5005.21,"end":5005.53}]},{"text":"Now, I think from the perspective of the negotiation here, it's important that you clarify instead of us clarifying and say, this is perhaps the thing I would have liked to, it's important for me to include in this so that we can do it and hear what others says.","start":5006.09,"end":5029.65,"topics":[],"words":[{"text":"Now,","start":5006.09,"end":5006.41},{"text":"I","start":5008.93,"end":5008.94},{"text":"think","start":5008.93,"end":5009.49},{"text":"from","start":5010.53,"end":5010.69},{"text":"the","start":5010.69,"end":5010.81},{"text":"perspective","start":5010.81,"end":5011.49},{"text":"of","start":5011.49,"end":5011.97},{"text":"the","start":5013.09,"end":5013.29},{"text":"negotiation","start":5013.29,"end":5013.97},{"text":"here,","start":5013.97,"end":5014.29},{"text":"it's","start":5014.37,"end":5014.81},{"text":"important","start":5015.09,"end":5016.29},{"text":"that","start":5017.93,"end":5018.45},{"text":"you","start":5018.85,"end":5019.09},{"text":"clarify","start":5019.09,"end":5019.61},{"text":"instead","start":5019.61,"end":5019.93},{"text":"of","start":5019.93,"end":5020.13},{"text":"us","start":5020.13,"end":5020.37},{"text":"clarifying","start":5020.37,"end":5021.05},{"text":"and","start":5021.05,"end":5021.25},{"text":"say,","start":5021.25,"end":5021.73},{"text":"this","start":5021.73,"end":5022.05},{"text":"is","start":5022.05,"end":5022.37},{"text":"perhaps","start":5022.53,"end":5022.93},{"text":"the","start":5022.93,"end":5023.09},{"text":"thing","start":5023.09,"end":5023.41},{"text":"I","start":5023.41,"end":5023.49},{"text":"would","start":5023.49,"end":5023.65},{"text":"have","start":5023.65,"end":5023.81},{"text":"liked","start":5023.81,"end":5024.21},{"text":"to,","start":5024.21,"end":5024.45},{"text":"it's","start":5024.89,"end":5025.13},{"text":"important","start":5025.13,"end":5025.61},{"text":"for","start":5025.61,"end":5025.73},{"text":"me","start":5025.73,"end":5025.89},{"text":"to","start":5025.89,"end":5026.01},{"text":"include","start":5026.01,"end":5026.53},{"text":"in","start":5026.53,"end":5026.69},{"text":"this","start":5026.69,"end":5027.21},{"text":"so","start":5027.21,"end":5027.33},{"text":"that","start":5027.33,"end":5027.49},{"text":"we","start":5027.49,"end":5027.65},{"text":"can","start":5027.65,"end":5027.89},{"text":"do","start":5027.89,"end":5028.13},{"text":"it","start":5028.13,"end":5028.29},{"text":"and","start":5028.29,"end":5028.45},{"text":"hear","start":5028.45,"end":5028.57},{"text":"what","start":5028.57,"end":5028.77},{"text":"others","start":5028.77,"end":5029.13},{"text":"says.","start":5029.13,"end":5029.65}]},{"text":"Because We are striving to a consensus based solution.","start":5029.65,"end":5035.41,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Because","start":5029.65,"end":5030.05},{"text":"We","start":5030.85,"end":5031.09},{"text":"are","start":5031.09,"end":5031.33},{"text":"striving","start":5031.33,"end":5031.97},{"text":"to","start":5031.97,"end":5032.21},{"text":"a","start":5032.21,"end":5032.29},{"text":"consensus","start":5032.29,"end":5032.93},{"text":"based","start":5032.93,"end":5033.57},{"text":"solution.","start":5034.53,"end":5035.41}]},{"text":"It's going to be extremely difficult.","start":5035.41,"end":5037.33,"topics":[],"words":[{"text":"It's","start":5035.41,"end":5035.65},{"text":"going","start":5035.65,"end":5035.89},{"text":"to","start":5035.89,"end":5035.97},{"text":"be","start":5035.97,"end":5036.13},{"text":"extremely","start":5036.13,"end":5036.61},{"text":"difficult.","start":5036.61,"end":5037.33}]},{"text":"I've said it several times because we do have so different views on this, but we're striving towards it and we do need everyone to pull their, you know, weight and clarify that point.","start":5037.33,"end":5052.49,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"I've","start":5037.33,"end":5037.49},{"text":"said","start":5037.49,"end":5037.73},{"text":"it","start":5037.73,"end":5037.89},{"text":"several","start":5037.89,"end":5038.29},{"text":"times","start":5038.29,"end":5038.69},{"text":"because","start":5038.69,"end":5039.01},{"text":"we","start":5039.01,"end":5039.09},{"text":"do","start":5039.09,"end":5039.33},{"text":"have","start":5039.33,"end":5039.57},{"text":"so","start":5039.57,"end":5040.05},{"text":"different","start":5040.21,"end":5040.61},{"text":"views","start":5040.61,"end":5040.97},{"text":"on","start":5040.97,"end":5041.09},{"text":"this,","start":5041.09,"end":5041.49},{"text":"but","start":5042.37,"end":5042.53},{"text":"we're","start":5042.53,"end":5042.73},{"text":"striving","start":5042.73,"end":5043.25},{"text":"towards","start":5043.25,"end":5043.73},{"text":"it","start":5043.73,"end":5043.97},{"text":"and","start":5044.13,"end":5044.85},{"text":"we","start":5044.85,"end":5045.01},{"text":"do","start":5045.01,"end":5045.25},{"text":"need","start":5045.25,"end":5045.49},{"text":"everyone","start":5045.49,"end":5046.13},{"text":"to","start":5046.13,"end":5046.45},{"text":"pull","start":5046.85,"end":5047.25},{"text":"their,","start":5047.25,"end":5047.73},{"text":"you","start":5049.17,"end":5049.29},{"text":"know,","start":5049.29,"end":5049.41},{"text":"weight","start":5049.41,"end":5049.97},{"text":"and","start":5050.13,"end":5051.01},{"text":"clarify","start":5051.01,"end":5051.65},{"text":"that","start":5051.65,"end":5052.05},{"text":"point.","start":5052.05,"end":5052.49}]},{"text":"Otherwise it will just be the majority.","start":5052.49,"end":5054.85,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Otherwise","start":5052.49,"end":5053.25},{"text":"it","start":5053.25,"end":5053.49},{"text":"will","start":5053.49,"end":5053.73},{"text":"just","start":5053.73,"end":5054.01},{"text":"be","start":5054.01,"end":5054.13},{"text":"the","start":5054.13,"end":5054.25},{"text":"majority.","start":5054.25,"end":5054.85}]},{"text":"So I hope you can take part anyway, Belgium.","start":5055.41,"end":5061.89,"topics":[],"words":[{"text":"So","start":5055.41,"end":5055.73},{"text":"I","start":5056.53,"end":5056.61},{"text":"hope","start":5056.61,"end":5056.89},{"text":"you","start":5056.89,"end":5057.09},{"text":"can","start":5060.17,"end":5060.49},{"text":"take","start":5060.49,"end":5060.73},{"text":"part","start":5060.73,"end":5061.09},{"text":"anyway,","start":5061.09,"end":5061.45},{"text":"Belgium.","start":5061.45,"end":5061.89}]},{"text":"Thank you.","start":5062.09,"end":5062.49,"topics":[],"words":[{"text":"Thank","start":5062.09,"end":5062.33},{"text":"you.","start":5062.33,"end":5062.49}]},{"text":"I have Norway, please go ahead.","start":5063.85,"end":5065.77,"topics":[],"words":[{"text":"I","start":5063.85,"end":5064.09},{"text":"have","start":5064.09,"end":5064.33},{"text":"Norway,","start":5064.41,"end":5064.89},{"text":"please","start":5064.89,"end":5065.29},{"text":"go","start":5065.29,"end":5065.45},{"text":"ahead.","start":5065.45,"end":5065.77}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":21,"start":5068.97,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=5069","paragraphs":[{"sentences":[{"text":"Thank you, Madam Koli, it's nice to see you and good morning to all colleagues.","start":5068.97,"end":5075.29,"topics":[],"words":[{"text":"Thank","start":5068.97,"end":5069.29},{"text":"you,","start":5069.29,"end":5069.61},{"text":"Madam","start":5069.61,"end":5070.01},{"text":"Koli,","start":5070.01,"end":5070.37},{"text":"it's","start":5070.37,"end":5070.89},{"text":"nice","start":5071.21,"end":5071.53},{"text":"to","start":5071.53,"end":5071.65},{"text":"see","start":5071.65,"end":5071.89},{"text":"you","start":5071.89,"end":5071.97},{"text":"and","start":5071.97,"end":5072.13},{"text":"good","start":5072.13,"end":5072.25},{"text":"morning","start":5072.25,"end":5072.65},{"text":"to","start":5072.65,"end":5072.89},{"text":"all","start":5074.45,"end":5074.65},{"text":"colleagues.","start":5074.65,"end":5075.29}]},{"text":"First of all, we would like to thank you for providing us with such a comprehensive draft and leading the discussions.","start":5078.17,"end":5084.85,"topics":[],"words":[{"text":"First","start":5078.17,"end":5078.53},{"text":"of","start":5078.53,"end":5078.65},{"text":"all,","start":5078.65,"end":5078.89},{"text":"we","start":5080.09,"end":5080.21},{"text":"would","start":5080.21,"end":5080.33},{"text":"like","start":5080.33,"end":5080.53},{"text":"to","start":5080.53,"end":5080.65},{"text":"thank","start":5080.65,"end":5080.97},{"text":"you","start":5080.97,"end":5081.13},{"text":"for","start":5081.13,"end":5081.37},{"text":"providing","start":5081.37,"end":5081.77},{"text":"us","start":5081.77,"end":5081.93},{"text":"with","start":5081.93,"end":5082.05},{"text":"such","start":5082.05,"end":5082.25},{"text":"a","start":5082.25,"end":5082.29},{"text":"comprehensive","start":5082.29,"end":5082.85},{"text":"draft","start":5082.85,"end":5083.25},{"text":"and","start":5083.25,"end":5083.41},{"text":"leading","start":5083.41,"end":5083.77},{"text":"the","start":5083.77,"end":5083.85},{"text":"discussions.","start":5083.85,"end":5084.85}]},{"text":"Like many others, we have some general remarks before turning to Article 1.","start":5085.69,"end":5089.93,"topics":[],"words":[{"text":"Like","start":5085.69,"end":5086.09},{"text":"many","start":5086.25,"end":5086.57},{"text":"others,","start":5086.57,"end":5086.81},{"text":"we","start":5086.81,"end":5086.93},{"text":"have","start":5086.93,"end":5087.09},{"text":"some","start":5087.09,"end":5087.25},{"text":"general","start":5087.25,"end":5087.61},{"text":"remarks","start":5087.61,"end":5088.25},{"text":"before","start":5088.25,"end":5088.57},{"text":"turning","start":5088.57,"end":5088.89},{"text":"to","start":5088.89,"end":5089.13},{"text":"Article","start":5089.13,"end":5089.61},{"text":"1.","start":5089.61,"end":5089.93}]},{"text":"We can agree with most of the general remarks that have already been made.","start":5090.73,"end":5095.85,"topics":[],"words":[{"text":"We","start":5090.73,"end":5090.89},{"text":"can","start":5090.89,"end":5091.21},{"text":"agree","start":5091.21,"end":5091.53},{"text":"with","start":5091.53,"end":5091.77},{"text":"most","start":5091.77,"end":5092.05},{"text":"of","start":5092.05,"end":5092.13},{"text":"the","start":5092.13,"end":5092.21},{"text":"general","start":5092.41,"end":5092.81},{"text":"remarks","start":5092.81,"end":5093.45},{"text":"that","start":5093.53,"end":5093.77},{"text":"have","start":5093.77,"end":5094.09},{"text":"already","start":5094.25,"end":5094.81},{"text":"been","start":5094.81,"end":5095.37},{"text":"made.","start":5095.37,"end":5095.85}]},{"text":"We support efforts to solve issues arising from the digitalisation of the economy and relating to tax, and to find solutions that achieve balanced taxing rights between source and resident states in a principled manner.","start":5097.37,"end":5109.45,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."},{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"We","start":5097.37,"end":5097.53},{"text":"support","start":5097.53,"end":5097.97},{"text":"efforts","start":5097.97,"end":5098.41},{"text":"to","start":5098.41,"end":5098.61},{"text":"solve","start":5098.61,"end":5098.93},{"text":"issues","start":5098.93,"end":5099.21},{"text":"arising","start":5099.21,"end":5099.65},{"text":"from","start":5099.65,"end":5099.85},{"text":"the","start":5099.85,"end":5099.93},{"text":"digitalisation","start":5099.93,"end":5100.81},{"text":"of","start":5100.81,"end":5100.97},{"text":"the","start":5100.97,"end":5101.09},{"text":"economy","start":5101.21,"end":5101.81},{"text":"and","start":5101.81,"end":5101.93},{"text":"relating","start":5101.93,"end":5102.33},{"text":"to","start":5102.33,"end":5102.61},{"text":"tax,","start":5102.61,"end":5103.13},{"text":"and","start":5103.73,"end":5103.89},{"text":"to","start":5103.89,"end":5103.97},{"text":"find","start":5103.97,"end":5104.17},{"text":"solutions","start":5104.17,"end":5104.57},{"text":"that","start":5104.57,"end":5104.73},{"text":"achieve","start":5104.73,"end":5105.05},{"text":"balanced","start":5105.05,"end":5105.49},{"text":"taxing","start":5105.49,"end":5105.85},{"text":"rights","start":5105.85,"end":5106.09},{"text":"between","start":5106.09,"end":5106.45},{"text":"source","start":5106.45,"end":5106.89},{"text":"and","start":5106.89,"end":5107.29},{"text":"resident","start":5107.29,"end":5107.85},{"text":"states","start":5107.85,"end":5108.33},{"text":"in","start":5108.33,"end":5108.49},{"text":"a","start":5108.49,"end":5108.57},{"text":"principled","start":5108.57,"end":5109.09},{"text":"manner.","start":5109.09,"end":5109.45}]},{"text":"We note that there is no broad agreement on what problems and issues this protocol is envisaged to solve, as you kind of also noted in your initial remarks, and that there therefore is limited agreement on the scope of the protocol.","start":5110.73,"end":5127.13,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"We","start":5110.73,"end":5110.77},{"text":"note","start":5110.77,"end":5111.05},{"text":"that","start":5111.05,"end":5111.21},{"text":"there","start":5111.21,"end":5111.45},{"text":"is","start":5111.45,"end":5111.69},{"text":"no","start":5111.69,"end":5111.85},{"text":"broad","start":5111.85,"end":5112.09},{"text":"agreement","start":5112.09,"end":5112.65},{"text":"on","start":5112.65,"end":5112.85},{"text":"what","start":5112.85,"end":5113.05},{"text":"problems","start":5113.05,"end":5113.69},{"text":"and","start":5113.69,"end":5114.13},{"text":"issues","start":5114.13,"end":5114.49},{"text":"this","start":5114.53,"end":5114.73},{"text":"protocol","start":5114.73,"end":5115.37},{"text":"is","start":5116.41,"end":5116.53},{"text":"envisaged","start":5116.53,"end":5117.05},{"text":"to","start":5117.05,"end":5117.37},{"text":"solve,","start":5117.37,"end":5117.77},{"text":"as","start":5117.81,"end":5117.93},{"text":"you","start":5117.93,"end":5118.17},{"text":"kind","start":5118.17,"end":5118.45},{"text":"of","start":5118.45,"end":5118.57},{"text":"also","start":5118.57,"end":5118.89},{"text":"noted","start":5118.89,"end":5119.61},{"text":"in","start":5120.01,"end":5120.17},{"text":"your","start":5120.17,"end":5120.57},{"text":"initial","start":5121.21,"end":5121.57},{"text":"remarks,","start":5121.57,"end":5122.25},{"text":"and","start":5123.69,"end":5123.93},{"text":"that","start":5123.93,"end":5124.09},{"text":"there","start":5124.09,"end":5124.29},{"text":"therefore","start":5124.45,"end":5124.77},{"text":"is","start":5124.77,"end":5124.89},{"text":"limited","start":5124.89,"end":5125.29},{"text":"agreement","start":5125.29,"end":5125.81},{"text":"on","start":5125.81,"end":5125.89},{"text":"the","start":5125.89,"end":5126.01},{"text":"scope","start":5126.01,"end":5126.33},{"text":"of","start":5126.33,"end":5126.41},{"text":"the","start":5126.41,"end":5126.49},{"text":"protocol.","start":5126.49,"end":5127.13}]},{"text":"We know that we risk sounding like a broken record here, but we reiterate that further conversation and analysis, and economic as well as legal and principle-based would be beneficial.","start":5128.49,"end":5142.93,"topics":[],"words":[{"text":"We","start":5128.49,"end":5128.69},{"text":"know","start":5128.69,"end":5128.89},{"text":"that","start":5128.89,"end":5129.29},{"text":"we","start":5129.77,"end":5129.89},{"text":"risk","start":5129.89,"end":5130.41},{"text":"sounding","start":5130.65,"end":5131.05},{"text":"like","start":5131.05,"end":5131.29},{"text":"a","start":5131.29,"end":5131.33},{"text":"broken","start":5131.33,"end":5131.85},{"text":"record","start":5131.85,"end":5132.17},{"text":"here,","start":5132.17,"end":5132.49},{"text":"but","start":5132.49,"end":5132.73},{"text":"we","start":5132.73,"end":5132.97},{"text":"reiterate","start":5132.97,"end":5133.57},{"text":"that","start":5133.57,"end":5134.01},{"text":"further","start":5134.17,"end":5134.81},{"text":"conversation","start":5135.77,"end":5136.49},{"text":"and","start":5136.49,"end":5136.61},{"text":"analysis,","start":5136.61,"end":5137.29},{"text":"and","start":5137.29,"end":5137.61},{"text":"economic","start":5137.61,"end":5138.17},{"text":"as","start":5138.17,"end":5138.33},{"text":"well","start":5138.33,"end":5138.53},{"text":"as","start":5138.53,"end":5138.65},{"text":"legal","start":5138.65,"end":5139.05},{"text":"and","start":5139.05,"end":5139.45},{"text":"principle-based","start":5139.97,"end":5140.93},{"text":"would","start":5141.41,"end":5141.65},{"text":"be","start":5141.65,"end":5141.97},{"text":"beneficial.","start":5142.21,"end":5142.93}]},{"text":"It's important to understand how different parts of the value chain in the provision of service contribute to value creation in the wide range of business model that exists to properly design the different rules relating to allocation of taxing rights and also the mode of taxation.","start":5143.69,"end":5163.73,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."},{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"It's","start":5143.69,"end":5143.93},{"text":"important","start":5143.93,"end":5144.41},{"text":"to","start":5144.41,"end":5144.49},{"text":"understand","start":5144.49,"end":5145.25},{"text":"how","start":5145.25,"end":5145.65},{"text":"different","start":5145.73,"end":5146.13},{"text":"parts","start":5146.13,"end":5146.45},{"text":"of","start":5146.45,"end":5146.53},{"text":"the","start":5146.53,"end":5146.65},{"text":"value","start":5146.65,"end":5146.93},{"text":"chain","start":5146.93,"end":5147.33},{"text":"in","start":5147.33,"end":5147.49},{"text":"the","start":5147.49,"end":5147.61},{"text":"provision","start":5147.61,"end":5148.01},{"text":"of","start":5148.01,"end":5148.13},{"text":"service","start":5148.13,"end":5148.53},{"text":"contribute","start":5148.53,"end":5149.21},{"text":"to","start":5149.21,"end":5149.29},{"text":"value","start":5149.29,"end":5149.65},{"text":"creation","start":5149.65,"end":5150.37},{"text":"in","start":5150.85,"end":5150.93},{"text":"the","start":5150.93,"end":5151.05},{"text":"wide","start":5151.05,"end":5151.57},{"text":"range","start":5151.81,"end":5152.17},{"text":"of","start":5152.17,"end":5152.29},{"text":"business","start":5152.29,"end":5152.61},{"text":"model","start":5152.61,"end":5152.85},{"text":"that","start":5152.85,"end":5152.97},{"text":"exists","start":5152.97,"end":5153.57},{"text":"to","start":5153.57,"end":5153.73},{"text":"properly","start":5153.73,"end":5154.37},{"text":"design","start":5156.05,"end":5156.77},{"text":"the","start":5156.77,"end":5156.93},{"text":"different","start":5156.93,"end":5157.49},{"text":"rules","start":5158.61,"end":5159.01},{"text":"relating","start":5159.01,"end":5159.49},{"text":"to","start":5159.49,"end":5159.65},{"text":"allocation","start":5159.65,"end":5160.17},{"text":"of","start":5160.17,"end":5160.29},{"text":"taxing","start":5160.29,"end":5160.69},{"text":"rights","start":5160.69,"end":5161.25},{"text":"and","start":5162.13,"end":5162.37},{"text":"also","start":5162.37,"end":5162.61},{"text":"the","start":5162.61,"end":5162.73},{"text":"mode","start":5162.73,"end":5162.97},{"text":"of","start":5162.97,"end":5163.05},{"text":"taxation.","start":5163.05,"end":5163.73}]},{"text":"This is especially important in new business models.","start":5164.77,"end":5167.97,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"This","start":5164.77,"end":5165.17},{"text":"is","start":5165.17,"end":5165.29},{"text":"especially","start":5165.41,"end":5166.01},{"text":"important","start":5166.01,"end":5166.53},{"text":"in","start":5166.53,"end":5166.73},{"text":"new","start":5166.73,"end":5166.93},{"text":"business","start":5166.93,"end":5167.41},{"text":"models.","start":5167.41,"end":5167.97}]},{"text":"Of course, a jurisdiction that signs up to this protocol needs to know what it actually stands to gain or lose, and that the problems we aim to solve are actually solved through the mechanisms here.","start":5168.65,"end":5180.05,"topics":[],"words":[{"text":"Of","start":5168.65,"end":5168.69},{"text":"course,","start":5168.69,"end":5169.09},{"text":"a","start":5169.09,"end":5169.17},{"text":"jurisdiction","start":5169.17,"end":5169.77},{"text":"that","start":5169.77,"end":5169.89},{"text":"signs","start":5169.89,"end":5170.21},{"text":"up","start":5170.21,"end":5170.45},{"text":"to","start":5170.45,"end":5170.85},{"text":"this","start":5170.85,"end":5171.01},{"text":"protocol","start":5171.01,"end":5171.49},{"text":"needs","start":5171.49,"end":5171.73},{"text":"to","start":5171.73,"end":5171.93},{"text":"know","start":5171.93,"end":5172.29},{"text":"what","start":5172.29,"end":5172.53},{"text":"it","start":5172.53,"end":5172.61},{"text":"actually","start":5172.61,"end":5173.33},{"text":"stands","start":5173.33,"end":5173.69},{"text":"to","start":5173.69,"end":5173.77},{"text":"gain","start":5173.77,"end":5174.09},{"text":"or","start":5174.09,"end":5174.21},{"text":"lose,","start":5174.21,"end":5174.77},{"text":"and","start":5175.81,"end":5176.05},{"text":"that","start":5176.05,"end":5176.21},{"text":"the","start":5176.21,"end":5176.33},{"text":"problems","start":5176.33,"end":5176.77},{"text":"we","start":5176.77,"end":5176.93},{"text":"aim","start":5176.93,"end":5177.17},{"text":"to","start":5177.17,"end":5177.29},{"text":"solve","start":5177.29,"end":5177.61},{"text":"are","start":5177.61,"end":5177.73},{"text":"actually","start":5177.73,"end":5178.17},{"text":"solved","start":5178.17,"end":5178.61},{"text":"through","start":5178.81,"end":5179.01},{"text":"the","start":5179.01,"end":5179.09},{"text":"mechanisms","start":5179.09,"end":5179.73},{"text":"here.","start":5179.73,"end":5180.05}]},{"text":"And economic impacts assessments are perhaps worth considering going forward.","start":5181.17,"end":5184.93,"topics":[],"words":[{"text":"And","start":5181.17,"end":5181.37},{"text":"economic","start":5181.37,"end":5181.77},{"text":"impacts","start":5181.77,"end":5182.13},{"text":"assessments","start":5182.13,"end":5182.65},{"text":"are","start":5182.65,"end":5182.73},{"text":"perhaps","start":5182.73,"end":5183.09},{"text":"worth","start":5183.09,"end":5183.29},{"text":"considering","start":5183.29,"end":5183.97},{"text":"going","start":5184.13,"end":5184.45},{"text":"forward.","start":5184.45,"end":5184.93}]},{"text":"Given the large network of bilateral tax treaties, it's important to get a clear understanding of how the protocol will be implemented.","start":5185.77,"end":5194.41,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Given","start":5185.77,"end":5186.01},{"text":"the","start":5186.01,"end":5186.09},{"text":"large","start":5186.09,"end":5186.41},{"text":"network","start":5187.05,"end":5187.61},{"text":"of","start":5187.61,"end":5187.73},{"text":"bilateral","start":5187.73,"end":5188.21},{"text":"tax","start":5188.21,"end":5188.49},{"text":"treaties,","start":5188.49,"end":5189.05},{"text":"it's","start":5189.05,"end":5189.53},{"text":"important","start":5189.53,"end":5190.13},{"text":"to","start":5190.13,"end":5190.21},{"text":"get","start":5190.21,"end":5190.49},{"text":"a","start":5190.49,"end":5190.53},{"text":"clear","start":5190.53,"end":5190.93},{"text":"understanding","start":5190.93,"end":5191.61},{"text":"of","start":5191.61,"end":5191.73},{"text":"how","start":5191.73,"end":5192.09},{"text":"the","start":5192.49,"end":5192.65},{"text":"protocol","start":5192.65,"end":5193.29},{"text":"will","start":5193.29,"end":5193.45},{"text":"be","start":5193.45,"end":5193.57},{"text":"implemented.","start":5193.57,"end":5194.41}]},{"text":"And we have the same questions that other delegates have raised here this morning.","start":5194.41,"end":5199.61,"topics":[],"words":[{"text":"And","start":5194.41,"end":5194.85},{"text":"we","start":5194.89,"end":5195.21},{"text":"have","start":5195.21,"end":5195.45},{"text":"the","start":5195.45,"end":5195.57},{"text":"same","start":5195.57,"end":5195.85},{"text":"questions","start":5195.85,"end":5196.41},{"text":"that","start":5196.41,"end":5196.65},{"text":"other","start":5196.73,"end":5196.97},{"text":"delegates","start":5196.97,"end":5197.53},{"text":"have","start":5197.69,"end":5197.89},{"text":"raised","start":5197.93,"end":5198.21},{"text":"here","start":5198.25,"end":5198.65},{"text":"this","start":5198.89,"end":5199.13},{"text":"morning.","start":5199.13,"end":5199.61}]},{"text":"There's probably no surprise that jurisdictions have very different views on this proposal and, of course, the continued relevance of physical presence as a part of the nexus.","start":5202.25,"end":5213.21,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"There's","start":5202.25,"end":5202.65},{"text":"probably","start":5202.65,"end":5203.05},{"text":"no","start":5203.05,"end":5203.21},{"text":"surprise","start":5203.21,"end":5203.69},{"text":"that","start":5203.69,"end":5203.81},{"text":"jurisdictions","start":5203.81,"end":5204.37},{"text":"have","start":5204.37,"end":5204.49},{"text":"very","start":5204.49,"end":5204.65},{"text":"different","start":5204.65,"end":5205.05},{"text":"views","start":5205.05,"end":5205.61},{"text":"on","start":5206.01,"end":5206.17},{"text":"this","start":5206.17,"end":5206.33},{"text":"proposal","start":5206.33,"end":5207.01},{"text":"and,","start":5207.01,"end":5207.37},{"text":"of","start":5208.53,"end":5208.65},{"text":"course,","start":5208.65,"end":5209.21},{"text":"the","start":5209.29,"end":5209.45},{"text":"continued","start":5209.45,"end":5210.09},{"text":"relevance","start":5210.09,"end":5210.65},{"text":"of","start":5210.65,"end":5210.89},{"text":"physical","start":5210.97,"end":5211.37},{"text":"presence","start":5211.37,"end":5211.89},{"text":"as","start":5211.89,"end":5211.97},{"text":"a","start":5211.97,"end":5212.01},{"text":"part","start":5212.01,"end":5212.41},{"text":"of","start":5212.41,"end":5212.49},{"text":"the","start":5212.49,"end":5212.57},{"text":"nexus.","start":5212.57,"end":5213.21}]},{"text":"In order to try to get to a place of broad agreement, we recommend working on a solution that builds on the permanent establishment concept and explore how this can be adapted to business models where there is broad agreement that the current nexus rules does not work properly.","start":5214.33,"end":5229.69,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"In","start":5214.33,"end":5214.49},{"text":"order","start":5214.49,"end":5214.81},{"text":"to","start":5214.81,"end":5214.97},{"text":"try","start":5214.97,"end":5215.09},{"text":"to","start":5215.09,"end":5215.17},{"text":"get","start":5215.17,"end":5215.45},{"text":"to","start":5215.77,"end":5215.93},{"text":"a","start":5215.93,"end":5216.01},{"text":"place","start":5216.01,"end":5216.33},{"text":"of","start":5216.33,"end":5216.41},{"text":"broad","start":5216.41,"end":5216.61},{"text":"agreement,","start":5216.61,"end":5217.13},{"text":"we","start":5217.13,"end":5217.45},{"text":"recommend","start":5217.45,"end":5217.85},{"text":"working","start":5217.85,"end":5218.25},{"text":"on","start":5218.25,"end":5218.41},{"text":"a","start":5218.41,"end":5218.45},{"text":"solution","start":5218.45,"end":5218.97},{"text":"that","start":5218.97,"end":5219.13},{"text":"builds","start":5219.13,"end":5219.41},{"text":"on","start":5219.41,"end":5219.49},{"text":"the","start":5219.49,"end":5219.61},{"text":"permanent","start":5219.61,"end":5220.09},{"text":"establishment","start":5220.09,"end":5221.21},{"text":"concept","start":5221.21,"end":5221.81},{"text":"and","start":5221.81,"end":5221.93},{"text":"explore","start":5221.93,"end":5222.41},{"text":"how","start":5222.41,"end":5222.57},{"text":"this","start":5222.57,"end":5222.73},{"text":"can","start":5222.73,"end":5222.93},{"text":"be","start":5222.93,"end":5223.05},{"text":"adapted","start":5223.05,"end":5223.69},{"text":"to","start":5224.33,"end":5224.49},{"text":"business","start":5224.49,"end":5224.89},{"text":"models","start":5224.89,"end":5225.33},{"text":"where","start":5225.33,"end":5225.53},{"text":"there","start":5225.53,"end":5225.69},{"text":"is","start":5225.69,"end":5225.85},{"text":"broad","start":5225.85,"end":5226.09},{"text":"agreement","start":5226.09,"end":5226.69},{"text":"that","start":5226.69,"end":5226.85},{"text":"the","start":5226.85,"end":5226.93},{"text":"current","start":5226.93,"end":5227.25},{"text":"nexus","start":5227.25,"end":5227.61},{"text":"rules","start":5227.61,"end":5228.09},{"text":"does","start":5228.09,"end":5228.33},{"text":"not","start":5228.33,"end":5228.73},{"text":"work","start":5228.81,"end":5229.13},{"text":"properly.","start":5229.13,"end":5229.69}]},{"text":"And explore the principles anchored in the PE concept as nexus and the arm's length principle for attribution of profits to PEs.","start":5232.01,"end":5240.01,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"And","start":5232.01,"end":5232.17},{"text":"explore","start":5232.17,"end":5232.53},{"text":"the","start":5232.53,"end":5232.65},{"text":"principles","start":5232.65,"end":5233.21},{"text":"anchored","start":5233.21,"end":5233.57},{"text":"in","start":5233.57,"end":5233.69},{"text":"the","start":5233.69,"end":5233.81},{"text":"PE","start":5234.25,"end":5234.57},{"text":"concept","start":5234.57,"end":5235.13},{"text":"as","start":5235.13,"end":5235.29},{"text":"nexus","start":5235.29,"end":5235.77},{"text":"and","start":5235.77,"end":5235.93},{"text":"the","start":5235.93,"end":5236.01},{"text":"arm's","start":5236.01,"end":5236.29},{"text":"length","start":5236.29,"end":5236.45},{"text":"principle","start":5236.45,"end":5237.13},{"text":"for","start":5237.13,"end":5237.33},{"text":"attribution","start":5237.33,"end":5238.17},{"text":"of","start":5238.17,"end":5238.25},{"text":"profits","start":5238.25,"end":5238.89},{"text":"to","start":5239.05,"end":5239.29},{"text":"PEs.","start":5239.29,"end":5240.01}]},{"text":"In our view, it should also be possible to make reservations to specific parts of the protocol and which treaties to which this protocol would apply.","start":5241.41,"end":5250.89,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"In","start":5241.41,"end":5241.57},{"text":"our","start":5241.57,"end":5241.73},{"text":"view,","start":5241.73,"end":5242.05},{"text":"it","start":5242.05,"end":5242.13},{"text":"should","start":5242.13,"end":5242.33},{"text":"also","start":5242.33,"end":5242.61},{"text":"be","start":5242.61,"end":5242.77},{"text":"possible","start":5242.77,"end":5243.25},{"text":"to","start":5243.25,"end":5243.33},{"text":"make","start":5243.33,"end":5243.57},{"text":"reservations","start":5243.57,"end":5244.21},{"text":"to","start":5244.21,"end":5244.37},{"text":"specific","start":5244.37,"end":5245.25},{"text":"parts","start":5245.25,"end":5245.81},{"text":"of","start":5245.81,"end":5245.89},{"text":"the","start":5245.89,"end":5245.97},{"text":"protocol","start":5245.97,"end":5246.61},{"text":"and","start":5247.25,"end":5247.73},{"text":"which","start":5247.85,"end":5248.13},{"text":"treaties","start":5248.13,"end":5248.77},{"text":"to","start":5248.77,"end":5248.93},{"text":"which","start":5248.93,"end":5249.21},{"text":"this","start":5249.21,"end":5249.41},{"text":"protocol","start":5249.41,"end":5250.05},{"text":"would","start":5250.37,"end":5250.57},{"text":"apply.","start":5250.57,"end":5250.89}]},{"text":"It's important that the protocol prevents double and multiple taxation of the same item of income and retains a balance of source and resident state taxing rights, including leaving meaningful taxing revenue to be collected by the resident state.","start":5250.89,"end":5267.01,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"It's","start":5250.89,"end":5251.13},{"text":"important","start":5252.37,"end":5253.17},{"text":"that","start":5253.25,"end":5253.41},{"text":"the","start":5253.41,"end":5253.49},{"text":"protocol","start":5253.49,"end":5253.89},{"text":"prevents","start":5253.89,"end":5254.45},{"text":"double","start":5254.61,"end":5254.93},{"text":"and","start":5255.01,"end":5255.13},{"text":"multiple","start":5255.13,"end":5255.57},{"text":"taxation","start":5255.57,"end":5256.29},{"text":"of","start":5256.29,"end":5256.45},{"text":"the","start":5256.45,"end":5256.53},{"text":"same","start":5256.53,"end":5256.77},{"text":"item","start":5256.77,"end":5257.13},{"text":"of","start":5257.13,"end":5257.25},{"text":"income","start":5257.25,"end":5257.81},{"text":"and","start":5257.89,"end":5258.13},{"text":"retains","start":5258.13,"end":5258.61},{"text":"a","start":5258.61,"end":5258.69},{"text":"balance","start":5258.69,"end":5259.25},{"text":"of","start":5259.25,"end":5259.33},{"text":"source","start":5259.33,"end":5260.05},{"text":"and","start":5260.37,"end":5260.53},{"text":"resident","start":5260.53,"end":5260.97},{"text":"state","start":5260.97,"end":5261.29},{"text":"taxing","start":5261.29,"end":5261.65},{"text":"rights,","start":5261.65,"end":5262.05},{"text":"including","start":5262.45,"end":5263.09},{"text":"leaving","start":5263.09,"end":5263.41},{"text":"meaningful","start":5263.41,"end":5263.97},{"text":"taxing","start":5263.97,"end":5264.53},{"text":"revenue","start":5264.53,"end":5265.17},{"text":"to","start":5265.17,"end":5265.33},{"text":"be","start":5265.33,"end":5265.49},{"text":"collected","start":5265.49,"end":5265.93},{"text":"by","start":5265.93,"end":5266.05},{"text":"the","start":5266.05,"end":5266.17},{"text":"resident","start":5266.17,"end":5266.57},{"text":"state.","start":5266.57,"end":5267.01}]},{"text":"So regardless of the approach decided upon in the end, we think that explanatory notes or maybe a commentary, if you like, is very important to develop here in order to seek to minimize disputes and as far as possible, seek coherent application by taxpayers and tax authorities.","start":5269.57,"end":5293.25,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"So","start":5269.57,"end":5269.89},{"text":"regardless","start":5269.97,"end":5270.85},{"text":"of","start":5271.65,"end":5271.77},{"text":"the","start":5271.81,"end":5271.93},{"text":"approach","start":5271.97,"end":5272.45},{"text":"decided","start":5272.45,"end":5272.89},{"text":"upon","start":5272.89,"end":5273.17},{"text":"in","start":5273.17,"end":5273.25},{"text":"the","start":5273.25,"end":5273.37},{"text":"end,","start":5273.37,"end":5273.73},{"text":"we","start":5273.81,"end":5274.21},{"text":"think","start":5274.21,"end":5274.45},{"text":"that","start":5274.45,"end":5274.61},{"text":"explanatory","start":5274.61,"end":5275.29},{"text":"notes","start":5275.29,"end":5275.89},{"text":"or","start":5276.61,"end":5276.93},{"text":"maybe","start":5276.93,"end":5277.29},{"text":"a","start":5277.29,"end":5277.33},{"text":"commentary,","start":5277.33,"end":5278.05},{"text":"if","start":5278.13,"end":5278.25},{"text":"you","start":5278.25,"end":5278.37},{"text":"like,","start":5278.37,"end":5278.77},{"text":"is","start":5280.21,"end":5280.45},{"text":"very","start":5280.77,"end":5281.05},{"text":"important","start":5281.05,"end":5281.73},{"text":"to","start":5282.21,"end":5282.37},{"text":"develop","start":5282.37,"end":5282.81},{"text":"here","start":5282.81,"end":5283.17},{"text":"in","start":5285.33,"end":5285.45},{"text":"order","start":5285.45,"end":5285.65},{"text":"to","start":5285.65,"end":5285.85},{"text":"seek","start":5285.85,"end":5286.13},{"text":"to","start":5286.13,"end":5286.21},{"text":"minimize","start":5286.21,"end":5286.69},{"text":"disputes","start":5286.69,"end":5287.41},{"text":"and","start":5287.41,"end":5287.61},{"text":"as","start":5287.61,"end":5287.73},{"text":"far","start":5287.73,"end":5287.89},{"text":"as","start":5287.89,"end":5287.97},{"text":"possible,","start":5287.97,"end":5288.61},{"text":"seek","start":5289.33,"end":5289.53},{"text":"coherent","start":5289.53,"end":5290.09},{"text":"application","start":5290.09,"end":5290.77},{"text":"by","start":5290.77,"end":5290.93},{"text":"taxpayers","start":5290.93,"end":5291.97},{"text":"and","start":5292.09,"end":5292.29},{"text":"tax","start":5292.29,"end":5292.53},{"text":"authorities.","start":5292.53,"end":5293.25}]},{"text":"So a number of technical issues arise in the draft and we will comment on some of them today and tomorrow.","start":5293.97,"end":5298.93,"topics":[],"words":[{"text":"So","start":5293.97,"end":5294.13},{"text":"a","start":5294.13,"end":5294.17},{"text":"number","start":5294.17,"end":5294.45},{"text":"of","start":5294.45,"end":5294.53},{"text":"technical","start":5294.53,"end":5294.93},{"text":"issues","start":5294.93,"end":5295.25},{"text":"arise","start":5295.25,"end":5295.57},{"text":"in","start":5295.57,"end":5295.65},{"text":"the","start":5295.65,"end":5295.73},{"text":"draft","start":5295.73,"end":5296.21},{"text":"and","start":5296.21,"end":5296.33},{"text":"we","start":5296.33,"end":5296.45},{"text":"will","start":5296.45,"end":5296.77},{"text":"comment","start":5296.77,"end":5297.09},{"text":"on","start":5297.09,"end":5297.17},{"text":"some","start":5297.17,"end":5297.37},{"text":"of","start":5297.37,"end":5297.49},{"text":"them","start":5297.49,"end":5297.73},{"text":"today","start":5297.89,"end":5298.17},{"text":"and","start":5298.17,"end":5298.33},{"text":"tomorrow.","start":5298.33,"end":5298.93}]},{"text":"while reserving our final position on this draft.","start":5299.85,"end":5303.01,"topics":[],"words":[{"text":"while","start":5299.85,"end":5300.13},{"text":"reserving","start":5300.13,"end":5300.69},{"text":"our","start":5300.69,"end":5300.93},{"text":"final","start":5300.93,"end":5301.41},{"text":"position","start":5301.41,"end":5302.13},{"text":"on","start":5302.13,"end":5302.29},{"text":"this","start":5302.29,"end":5302.61},{"text":"draft.","start":5302.61,"end":5303.01}]},{"text":"Now turning to Article 1, our comments here are relating to the subject to tax rule in paragraph 3.","start":5303.17,"end":5311.41,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"Now","start":5303.17,"end":5303.33},{"text":"turning","start":5303.33,"end":5303.73},{"text":"to","start":5303.73,"end":5304.21},{"text":"Article","start":5304.21,"end":5304.73},{"text":"1,","start":5304.73,"end":5305.01},{"text":"our","start":5306.05,"end":5306.21},{"text":"comments","start":5306.21,"end":5306.53},{"text":"here","start":5306.53,"end":5306.93},{"text":"are","start":5306.93,"end":5307.33},{"text":"relating","start":5307.65,"end":5308.13},{"text":"to","start":5308.13,"end":5308.29},{"text":"the","start":5308.29,"end":5308.49},{"text":"subject","start":5309.09,"end":5309.85},{"text":"to","start":5309.85,"end":5309.93},{"text":"tax","start":5309.93,"end":5310.29},{"text":"rule","start":5310.29,"end":5310.45},{"text":"in","start":5310.45,"end":5310.53},{"text":"paragraph","start":5310.53,"end":5310.93},{"text":"3.","start":5310.93,"end":5311.41}]},{"text":"We read it as possibly having a scope beyond income from services as it refers to any income.","start":5313.01,"end":5320.37,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"We","start":5313.01,"end":5313.49},{"text":"read","start":5313.65,"end":5313.97},{"text":"it","start":5313.97,"end":5314.13},{"text":"as","start":5314.13,"end":5314.53},{"text":"possibly","start":5315.25,"end":5315.65},{"text":"having","start":5315.65,"end":5316.01},{"text":"a","start":5316.01,"end":5316.05},{"text":"scope","start":5316.05,"end":5316.49},{"text":"beyond","start":5316.49,"end":5316.85},{"text":"income","start":5316.85,"end":5317.49},{"text":"from","start":5317.49,"end":5317.89},{"text":"services","start":5317.89,"end":5318.53},{"text":"as","start":5318.53,"end":5318.69},{"text":"it","start":5318.69,"end":5318.93},{"text":"refers","start":5318.93,"end":5319.37},{"text":"to","start":5319.37,"end":5319.57},{"text":"any","start":5319.57,"end":5319.89},{"text":"income.","start":5319.89,"end":5320.37}]},{"text":"And that would mean, for example, that it could relate to dividends, capital gains, and we would like to ask if this is intended.","start":5321.53,"end":5327.73,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"And","start":5321.53,"end":5321.65},{"text":"that","start":5321.65,"end":5321.81},{"text":"would","start":5321.81,"end":5321.97},{"text":"mean,","start":5321.97,"end":5322.37},{"text":"for","start":5322.45,"end":5322.61},{"text":"example,","start":5322.61,"end":5323.05},{"text":"that","start":5323.05,"end":5323.17},{"text":"it","start":5323.17,"end":5323.25},{"text":"could","start":5323.25,"end":5323.49},{"text":"relate","start":5323.49,"end":5323.85},{"text":"to","start":5323.85,"end":5323.97},{"text":"dividends,","start":5324.05,"end":5324.65},{"text":"capital","start":5324.65,"end":5325.05},{"text":"gains,","start":5325.09,"end":5325.65},{"text":"and","start":5325.65,"end":5325.81},{"text":"we","start":5325.81,"end":5325.93},{"text":"would","start":5325.93,"end":5326.05},{"text":"like","start":5326.05,"end":5326.25},{"text":"to","start":5326.25,"end":5326.45},{"text":"ask","start":5326.45,"end":5326.77},{"text":"if","start":5326.77,"end":5326.85},{"text":"this","start":5326.85,"end":5327.01},{"text":"is","start":5327.01,"end":5327.13},{"text":"intended.","start":5327.13,"end":5327.73}]},{"text":"or in any case it should be clarified what kind of scope this provision has.","start":5328.73,"end":5335.37,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"or","start":5328.73,"end":5328.81},{"text":"in","start":5328.81,"end":5328.89},{"text":"any","start":5328.89,"end":5329.09},{"text":"case","start":5329.09,"end":5329.33},{"text":"it","start":5329.33,"end":5329.57},{"text":"should","start":5329.57,"end":5329.73},{"text":"be","start":5329.73,"end":5329.93},{"text":"clarified","start":5329.93,"end":5330.73},{"text":"what","start":5331.85,"end":5332.33},{"text":"kind","start":5332.89,"end":5333.29},{"text":"of","start":5333.33,"end":5333.53},{"text":"scope","start":5333.77,"end":5334.25},{"text":"this","start":5334.25,"end":5334.57},{"text":"provision","start":5334.57,"end":5334.97},{"text":"has.","start":5334.97,"end":5335.37}]},{"text":"We recognize the risk of profit shifting relating to the rendering of services, but also that there are measures in place to address this in the existing framework, such as pillar two and the STTR MLI that you also mentioned in your presentation.","start":5335.93,"end":5350.25,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"We","start":5335.93,"end":5336.09},{"text":"recognize","start":5336.09,"end":5336.57},{"text":"the","start":5336.57,"end":5336.73},{"text":"risk","start":5336.73,"end":5336.97},{"text":"of","start":5336.97,"end":5337.09},{"text":"profit","start":5337.09,"end":5337.45},{"text":"shifting","start":5337.45,"end":5337.85},{"text":"relating","start":5337.85,"end":5338.29},{"text":"to","start":5338.29,"end":5338.41},{"text":"the","start":5338.41,"end":5338.53},{"text":"rendering","start":5338.53,"end":5338.89},{"text":"of","start":5338.89,"end":5339.01},{"text":"services,","start":5339.01,"end":5339.77},{"text":"but","start":5339.77,"end":5340.01},{"text":"also","start":5340.57,"end":5340.97},{"text":"that","start":5340.97,"end":5341.17},{"text":"there","start":5341.17,"end":5341.37},{"text":"are","start":5341.37,"end":5341.53},{"text":"measures","start":5341.53,"end":5341.93},{"text":"in","start":5341.93,"end":5342.09},{"text":"place","start":5342.09,"end":5342.41},{"text":"to","start":5342.41,"end":5342.53},{"text":"address","start":5342.53,"end":5342.97},{"text":"this","start":5342.97,"end":5343.45},{"text":"in","start":5343.45,"end":5343.69},{"text":"the","start":5343.69,"end":5343.81},{"text":"existing","start":5343.81,"end":5344.25},{"text":"framework,","start":5344.25,"end":5344.65},{"text":"such","start":5344.65,"end":5344.97},{"text":"as","start":5344.97,"end":5345.29},{"text":"pillar","start":5345.77,"end":5346.01},{"text":"two","start":5346.01,"end":5346.37},{"text":"and","start":5346.37,"end":5346.53},{"text":"the","start":5346.53,"end":5346.65},{"text":"STTR","start":5346.73,"end":5347.53},{"text":"MLI","start":5347.53,"end":5348.01},{"text":"that","start":5348.01,"end":5348.21},{"text":"you","start":5348.21,"end":5348.33},{"text":"also","start":5348.33,"end":5348.65},{"text":"mentioned","start":5348.65,"end":5349.01},{"text":"in","start":5349.01,"end":5349.13},{"text":"your","start":5349.13,"end":5349.45},{"text":"presentation.","start":5349.45,"end":5350.25}]},{"text":"And as such, we should discuss what problem another measure should solve, and we should design such measures carefully to ensure that any measures are complementary and do not fragment the efforts made to combat profit shifting.","start":5351.45,"end":5366.97,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"And","start":5351.45,"end":5351.61},{"text":"as","start":5351.61,"end":5351.69},{"text":"such,","start":5351.69,"end":5352.17},{"text":"we","start":5352.17,"end":5352.41},{"text":"should","start":5352.41,"end":5352.61},{"text":"discuss","start":5352.61,"end":5353.01},{"text":"what","start":5353.01,"end":5353.21},{"text":"problem","start":5353.21,"end":5353.69},{"text":"another","start":5353.69,"end":5354.09},{"text":"measure","start":5354.09,"end":5354.57},{"text":"should","start":5354.65,"end":5354.97},{"text":"solve,","start":5354.97,"end":5355.37},{"text":"and","start":5355.37,"end":5355.53},{"text":"we","start":5355.53,"end":5355.69},{"text":"should","start":5355.69,"end":5355.89},{"text":"design","start":5355.89,"end":5356.33},{"text":"such","start":5356.33,"end":5356.57},{"text":"measures","start":5356.57,"end":5357.05},{"text":"carefully","start":5357.05,"end":5357.61},{"text":"to","start":5357.61,"end":5357.73},{"text":"ensure","start":5357.73,"end":5358.05},{"text":"that","start":5358.05,"end":5358.25},{"text":"any","start":5358.25,"end":5358.49},{"text":"measures","start":5358.49,"end":5358.89},{"text":"are","start":5358.89,"end":5359.05},{"text":"complementary","start":5359.05,"end":5359.93},{"text":"and","start":5361.09,"end":5361.25},{"text":"do","start":5361.25,"end":5361.37},{"text":"not","start":5361.37,"end":5361.69},{"text":"fragment","start":5361.69,"end":5362.33},{"text":"the","start":5362.57,"end":5362.69},{"text":"efforts","start":5362.69,"end":5363.05},{"text":"made","start":5363.05,"end":5363.37},{"text":"to","start":5364.17,"end":5364.41},{"text":"combat","start":5365.61,"end":5366.17},{"text":"profit","start":5366.21,"end":5366.57},{"text":"shifting.","start":5366.57,"end":5366.97}]},{"text":"If the SDTR in paragraph three is taken forward as it currently stands, we are not sure what effects it will have, and we suggest limiting the scope to income from services and allowing for reservations on this part.","start":5368.25,"end":5379.13,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"If","start":5368.25,"end":5368.41},{"text":"the","start":5368.45,"end":5368.53},{"text":"SDTR","start":5368.53,"end":5369.21},{"text":"in","start":5369.21,"end":5369.37},{"text":"paragraph","start":5369.37,"end":5369.73},{"text":"three","start":5369.73,"end":5369.93},{"text":"is","start":5369.93,"end":5370.09},{"text":"taken","start":5370.09,"end":5370.33},{"text":"forward","start":5370.33,"end":5370.81},{"text":"as","start":5370.81,"end":5370.93},{"text":"it","start":5370.93,"end":5371.01},{"text":"currently","start":5371.01,"end":5371.37},{"text":"stands,","start":5371.37,"end":5371.85},{"text":"we","start":5371.85,"end":5372.01},{"text":"are","start":5372.01,"end":5372.25},{"text":"not","start":5372.25,"end":5372.49},{"text":"sure","start":5372.49,"end":5372.85},{"text":"what","start":5372.85,"end":5373.05},{"text":"effects","start":5373.05,"end":5373.37},{"text":"it","start":5373.37,"end":5373.53},{"text":"will","start":5373.53,"end":5373.69},{"text":"have,","start":5373.69,"end":5374.01},{"text":"and","start":5374.01,"end":5374.41},{"text":"we","start":5374.41,"end":5374.57},{"text":"suggest","start":5374.57,"end":5374.97},{"text":"limiting","start":5374.97,"end":5375.37},{"text":"the","start":5375.37,"end":5375.45},{"text":"scope","start":5375.45,"end":5375.85},{"text":"to","start":5375.85,"end":5375.97},{"text":"income","start":5375.97,"end":5376.29},{"text":"from","start":5376.29,"end":5376.49},{"text":"services","start":5376.49,"end":5377.13},{"text":"and","start":5377.13,"end":5377.29},{"text":"allowing","start":5377.29,"end":5377.69},{"text":"for","start":5377.69,"end":5378.05},{"text":"reservations","start":5378.05,"end":5378.65},{"text":"on","start":5378.65,"end":5378.73},{"text":"this","start":5378.73,"end":5378.89},{"text":"part.","start":5378.89,"end":5379.13}]},{"text":"Thank.","start":5379.45,"end":5379.69,"topics":[],"words":[{"text":"Thank.","start":5379.45,"end":5379.69}]}]}],"speaker":{"name":null,"affiliation":"NOR","affiliation_full":"Norway","group":null,"function":"Representative"}},{"statement_number":22,"start":5382.29,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=5383","paragraphs":[{"sentences":[{"text":"Thank you, Norway.","start":5382.29,"end":5383.01,"topics":[],"words":[{"text":"Thank","start":5382.29,"end":5382.53},{"text":"you,","start":5382.53,"end":5382.61},{"text":"Norway.","start":5382.61,"end":5383.01}]},{"text":"I was just going to ask, so it will be helpful for you if you limit the scope to income on services.","start":5383.09,"end":5389.57,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"I","start":5383.09,"end":5383.57},{"text":"was","start":5383.57,"end":5383.73},{"text":"just","start":5383.73,"end":5383.93},{"text":"going","start":5383.93,"end":5384.13},{"text":"to","start":5384.13,"end":5384.29},{"text":"ask,","start":5384.29,"end":5384.53},{"text":"so","start":5384.57,"end":5384.85},{"text":"it","start":5385.81,"end":5385.93},{"text":"will","start":5385.97,"end":5386.09},{"text":"be","start":5386.09,"end":5386.21},{"text":"helpful","start":5386.21,"end":5386.69},{"text":"for","start":5386.69,"end":5386.85},{"text":"you","start":5386.85,"end":5387.09},{"text":"if","start":5387.09,"end":5387.33},{"text":"you","start":5387.33,"end":5387.49},{"text":"limit","start":5387.49,"end":5387.85},{"text":"the","start":5387.85,"end":5387.97},{"text":"scope","start":5387.97,"end":5388.37},{"text":"to","start":5388.37,"end":5388.53},{"text":"income","start":5388.53,"end":5388.89},{"text":"on","start":5388.89,"end":5389.01},{"text":"services.","start":5389.01,"end":5389.57}]},{"text":"That's the sort of comment by you.","start":5389.57,"end":5392.93,"topics":[],"words":[{"text":"That's","start":5389.57,"end":5391.01},{"text":"the","start":5391.09,"end":5391.21},{"text":"sort","start":5391.57,"end":5392.01},{"text":"of","start":5392.05,"end":5392.21},{"text":"comment","start":5392.21,"end":5392.61},{"text":"by","start":5392.61,"end":5392.85},{"text":"you.","start":5392.85,"end":5392.93}]},{"text":"You just said that at the end, apparently.","start":5393.49,"end":5395.45,"topics":[],"words":[{"text":"You","start":5393.49,"end":5393.73},{"text":"just","start":5393.73,"end":5394.01},{"text":"said","start":5394.01,"end":5394.17},{"text":"that","start":5394.17,"end":5394.37},{"text":"at","start":5394.37,"end":5394.49},{"text":"the","start":5394.53,"end":5394.61},{"text":"end,","start":5394.61,"end":5394.85},{"text":"apparently.","start":5394.85,"end":5395.45}]},{"text":"Yeah, I was going to ask you, so that's fine.","start":5396.17,"end":5398.33,"topics":[],"words":[{"text":"Yeah,","start":5396.17,"end":5396.33},{"text":"I","start":5396.37,"end":5396.53},{"text":"was","start":5396.53,"end":5396.69},{"text":"going","start":5396.69,"end":5396.89},{"text":"to","start":5396.93,"end":5397.01},{"text":"ask","start":5397.17,"end":5397.41},{"text":"you,","start":5397.45,"end":5397.57},{"text":"so","start":5397.69,"end":5397.77},{"text":"that's","start":5397.77,"end":5398.13},{"text":"fine.","start":5398.13,"end":5398.33}]},{"text":"Thank you.","start":5398.57,"end":5398.93,"topics":[],"words":[{"text":"Thank","start":5398.57,"end":5398.81},{"text":"you.","start":5398.81,"end":5398.93}]},{"text":"And the other thing I think is a comment that we had in the meetings as well, the explanatory notes.","start":5399.41,"end":5409.25,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"And","start":5399.41,"end":5399.53},{"text":"the","start":5399.73,"end":5399.85},{"text":"other","start":5399.89,"end":5400.05},{"text":"thing","start":5400.05,"end":5400.37},{"text":"I","start":5400.37,"end":5400.45},{"text":"think","start":5400.45,"end":5400.93},{"text":"is","start":5401.09,"end":5401.49},{"text":"a","start":5401.49,"end":5401.65},{"text":"comment","start":5405.33,"end":5405.77},{"text":"that","start":5405.77,"end":5405.89},{"text":"we","start":5405.89,"end":5406.05},{"text":"had","start":5406.05,"end":5406.45},{"text":"in","start":5406.45,"end":5406.69},{"text":"the","start":5406.69,"end":5406.77},{"text":"meetings","start":5406.77,"end":5407.25},{"text":"as","start":5407.29,"end":5407.41},{"text":"well,","start":5407.41,"end":5407.57},{"text":"the","start":5407.57,"end":5407.65},{"text":"explanatory","start":5407.65,"end":5408.53},{"text":"notes.","start":5408.53,"end":5409.25}]},{"text":"And I think that becomes more and more important that we sort of take some time to think of what should be included in explanatory notes.","start":5409.61,"end":5419.25,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"And","start":5409.61,"end":5409.69},{"text":"I","start":5409.69,"end":5409.73},{"text":"think","start":5409.81,"end":5410.05},{"text":"that","start":5410.05,"end":5410.21},{"text":"becomes","start":5410.21,"end":5410.73},{"text":"more","start":5410.73,"end":5410.89},{"text":"and","start":5410.89,"end":5411.01},{"text":"more","start":5411.01,"end":5411.25},{"text":"important","start":5411.25,"end":5411.93},{"text":"that","start":5411.93,"end":5412.05},{"text":"we","start":5412.05,"end":5412.21},{"text":"sort","start":5412.21,"end":5412.41},{"text":"of","start":5412.41,"end":5412.53},{"text":"take","start":5412.53,"end":5413.09},{"text":"some","start":5413.49,"end":5413.89},{"text":"time","start":5413.89,"end":5414.21},{"text":"to","start":5414.21,"end":5414.37},{"text":"think","start":5414.37,"end":5414.69},{"text":"of","start":5414.69,"end":5415.01},{"text":"what","start":5415.49,"end":5416.05},{"text":"should","start":5416.13,"end":5416.53},{"text":"be","start":5416.53,"end":5416.65},{"text":"included","start":5416.65,"end":5417.25},{"text":"in","start":5417.25,"end":5417.49},{"text":"explanatory","start":5417.49,"end":5418.61},{"text":"notes.","start":5418.61,"end":5419.25}]},{"text":"So when you make your comments or anything and you think that this could be a bit more developed in an explanatory note, that'd be probably quite useful to have that flagging already.","start":5421.09,"end":5435.89,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"So","start":5421.09,"end":5421.73},{"text":"when","start":5423.25,"end":5423.65},{"text":"you","start":5423.65,"end":5423.81},{"text":"make","start":5423.89,"end":5424.29},{"text":"your","start":5424.29,"end":5424.61},{"text":"comments","start":5424.85,"end":5425.37},{"text":"or","start":5425.37,"end":5425.53},{"text":"anything","start":5425.53,"end":5425.89},{"text":"and","start":5425.89,"end":5426.05},{"text":"you","start":5426.05,"end":5426.21},{"text":"think","start":5426.21,"end":5426.49},{"text":"that","start":5426.49,"end":5426.65},{"text":"this","start":5426.65,"end":5426.85},{"text":"could","start":5426.85,"end":5427.21},{"text":"be","start":5427.21,"end":5427.49},{"text":"a","start":5427.57,"end":5427.81},{"text":"bit","start":5428.29,"end":5428.53},{"text":"more","start":5428.53,"end":5429.01},{"text":"developed","start":5429.57,"end":5430.29},{"text":"in","start":5430.29,"end":5430.41},{"text":"an","start":5430.41,"end":5430.53},{"text":"explanatory","start":5430.53,"end":5431.33},{"text":"note,","start":5431.33,"end":5431.69},{"text":"that'd","start":5431.69,"end":5432.01},{"text":"be","start":5432.01,"end":5432.09},{"text":"probably","start":5432.21,"end":5432.57},{"text":"quite","start":5432.57,"end":5432.77},{"text":"useful","start":5432.77,"end":5433.33},{"text":"to","start":5433.33,"end":5433.41},{"text":"have","start":5433.41,"end":5433.73},{"text":"that","start":5433.73,"end":5434.13},{"text":"flagging","start":5434.61,"end":5435.25},{"text":"already.","start":5435.25,"end":5435.89}]},{"text":"So thank you for that, Norway.","start":5435.89,"end":5437.89,"topics":[],"words":[{"text":"So","start":5435.89,"end":5436.29},{"text":"thank","start":5436.69,"end":5436.93},{"text":"you","start":5436.93,"end":5437.01},{"text":"for","start":5437.01,"end":5437.13},{"text":"that,","start":5437.13,"end":5437.41},{"text":"Norway.","start":5437.41,"end":5437.89}]},{"text":"And also the optionality.","start":5439.33,"end":5444.05,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"And","start":5439.33,"end":5439.65},{"text":"also","start":5439.65,"end":5440.69},{"text":"the","start":5443.01,"end":5443.21},{"text":"optionality.","start":5443.21,"end":5444.05}]},{"text":"I think it'd be interesting if you can tell us when you make your interventions that because I've been discussing this with different participants and it's some things are implementation after you set the standard and you just sort of implement it, but some things you need to know how it's going to be applicable before you set the standard.","start":5444.13,"end":5469.93,"topics":[],"words":[{"text":"I","start":5444.13,"end":5444.17},{"text":"think","start":5444.17,"end":5444.53},{"text":"it'd","start":5445.81,"end":5446.13},{"text":"be","start":5446.13,"end":5446.25},{"text":"interesting","start":5446.25,"end":5446.85},{"text":"if","start":5447.41,"end":5447.65},{"text":"you","start":5447.65,"end":5447.81},{"text":"can","start":5447.81,"end":5448.13},{"text":"tell","start":5448.61,"end":5448.93},{"text":"us","start":5448.97,"end":5449.25},{"text":"when","start":5449.37,"end":5449.65},{"text":"you","start":5449.65,"end":5449.73},{"text":"make","start":5449.73,"end":5449.97},{"text":"your","start":5449.97,"end":5450.13},{"text":"interventions","start":5450.13,"end":5450.89},{"text":"that","start":5450.89,"end":5451.17},{"text":"because","start":5452.45,"end":5452.77},{"text":"I've","start":5453.73,"end":5453.89},{"text":"been","start":5453.89,"end":5454.09},{"text":"discussing","start":5454.09,"end":5454.65},{"text":"this","start":5454.65,"end":5454.85},{"text":"with","start":5454.85,"end":5455.17},{"text":"different","start":5455.41,"end":5456.05},{"text":"participants","start":5456.05,"end":5456.89},{"text":"and","start":5456.89,"end":5457.05},{"text":"it's","start":5457.05,"end":5457.33},{"text":"some","start":5457.65,"end":5458.13},{"text":"things","start":5458.13,"end":5458.85},{"text":"are","start":5458.85,"end":5459.01},{"text":"implementation","start":5459.01,"end":5460.05},{"text":"after","start":5460.17,"end":5460.45},{"text":"you","start":5460.45,"end":5460.57},{"text":"set","start":5460.57,"end":5460.93},{"text":"the","start":5460.93,"end":5461.01},{"text":"standard","start":5461.01,"end":5461.73},{"text":"and","start":5461.97,"end":5462.17},{"text":"you","start":5462.17,"end":5462.29},{"text":"just","start":5462.29,"end":5462.61},{"text":"sort","start":5462.77,"end":5462.97},{"text":"of","start":5462.97,"end":5463.05},{"text":"implement","start":5463.05,"end":5463.53},{"text":"it,","start":5463.57,"end":5463.73},{"text":"but","start":5464.29,"end":5464.41},{"text":"some","start":5464.41,"end":5464.69},{"text":"things","start":5464.69,"end":5465.09},{"text":"you","start":5465.09,"end":5465.25},{"text":"need","start":5465.25,"end":5465.57},{"text":"to","start":5465.57,"end":5465.73},{"text":"know","start":5465.73,"end":5466.29},{"text":"how","start":5467.05,"end":5467.21},{"text":"it's","start":5467.21,"end":5467.45},{"text":"going","start":5467.45,"end":5467.69},{"text":"to","start":5467.69,"end":5467.77},{"text":"be","start":5467.77,"end":5467.89},{"text":"applicable","start":5467.89,"end":5468.49},{"text":"before","start":5468.49,"end":5468.89},{"text":"you","start":5468.89,"end":5468.97},{"text":"set","start":5468.97,"end":5469.21},{"text":"the","start":5469.21,"end":5469.29},{"text":"standard.","start":5469.29,"end":5469.93}]},{"text":"And I think the optionality is one of those things.","start":5470.37,"end":5472.89,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"And","start":5470.37,"end":5470.49},{"text":"I","start":5470.57,"end":5470.61},{"text":"think","start":5470.61,"end":5470.89},{"text":"the","start":5470.89,"end":5471.01},{"text":"optionality","start":5471.01,"end":5471.81},{"text":"is","start":5471.81,"end":5472.01},{"text":"one","start":5472.01,"end":5472.25},{"text":"of","start":5472.25,"end":5472.33},{"text":"those","start":5472.33,"end":5472.61},{"text":"things.","start":5472.61,"end":5472.89}]},{"text":"And I think what we heard from Switzerland was quite an interesting idea that you can have both.","start":5473.05,"end":5478.41,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"And","start":5473.05,"end":5473.29},{"text":"I","start":5473.29,"end":5473.37},{"text":"think","start":5473.37,"end":5473.73},{"text":"what","start":5473.73,"end":5473.93},{"text":"we","start":5473.93,"end":5474.09},{"text":"heard","start":5474.09,"end":5474.33},{"text":"from","start":5474.33,"end":5474.49},{"text":"Switzerland","start":5474.49,"end":5475.17},{"text":"was","start":5475.17,"end":5475.29},{"text":"quite","start":5475.29,"end":5475.65},{"text":"an","start":5475.65,"end":5475.77},{"text":"interesting","start":5475.77,"end":5476.33},{"text":"idea","start":5476.33,"end":5476.73},{"text":"that","start":5477.05,"end":5477.21},{"text":"you","start":5477.21,"end":5477.37},{"text":"can","start":5477.37,"end":5477.53},{"text":"have","start":5477.53,"end":5477.93},{"text":"both.","start":5477.93,"end":5478.41}]},{"text":"You can have an automatic treaty, an automatic application for those countries who want it, and you can have an optionality that you list your countries that you would have the treaty to apply to.","start":5478.41,"end":5494.09,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"You","start":5478.41,"end":5478.57},{"text":"can","start":5478.57,"end":5478.69},{"text":"have","start":5478.69,"end":5478.89},{"text":"an","start":5478.89,"end":5478.97},{"text":"automatic","start":5478.97,"end":5479.85},{"text":"treaty,","start":5482.81,"end":5483.97},{"text":"an","start":5483.97,"end":5484.21},{"text":"automatic","start":5484.21,"end":5484.81},{"text":"application","start":5484.81,"end":5485.53},{"text":"for","start":5485.53,"end":5485.69},{"text":"those","start":5485.93,"end":5486.25},{"text":"countries","start":5486.25,"end":5486.65},{"text":"who","start":5486.65,"end":5486.81},{"text":"want","start":5486.81,"end":5487.13},{"text":"it,","start":5487.13,"end":5487.25},{"text":"and","start":5487.61,"end":5487.77},{"text":"you","start":5487.77,"end":5487.89},{"text":"can","start":5487.89,"end":5488.09},{"text":"have","start":5488.09,"end":5488.33},{"text":"an","start":5488.37,"end":5488.49},{"text":"optionality","start":5488.49,"end":5489.37},{"text":"that","start":5489.37,"end":5489.53},{"text":"you","start":5489.53,"end":5489.69},{"text":"list","start":5489.69,"end":5490.09},{"text":"your","start":5490.09,"end":5490.33},{"text":"countries","start":5490.33,"end":5490.89},{"text":"that","start":5490.89,"end":5491.53},{"text":"you","start":5492.01,"end":5492.13},{"text":"would","start":5492.13,"end":5492.33},{"text":"have","start":5492.33,"end":5492.65},{"text":"the","start":5492.73,"end":5492.89},{"text":"treaty","start":5492.89,"end":5493.29},{"text":"to","start":5493.33,"end":5493.41},{"text":"apply","start":5493.41,"end":5493.77},{"text":"to.","start":5493.77,"end":5494.09}]},{"text":"And of course, then there's the possibility, this is a freestanding agreement, so it could apply to anyone who signs it.","start":5494.61,"end":5501.37,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"And","start":5494.61,"end":5494.81},{"text":"of","start":5494.81,"end":5494.89},{"text":"course,","start":5494.89,"end":5495.13},{"text":"then","start":5495.13,"end":5495.25},{"text":"there's","start":5495.25,"end":5495.53},{"text":"the","start":5495.53,"end":5495.61},{"text":"possibility,","start":5495.61,"end":5496.41},{"text":"this","start":5496.41,"end":5496.73},{"text":"is","start":5496.73,"end":5496.89},{"text":"a","start":5496.89,"end":5496.97},{"text":"freestanding","start":5496.97,"end":5497.77},{"text":"agreement,","start":5497.77,"end":5498.41},{"text":"so","start":5498.41,"end":5498.65},{"text":"it","start":5498.65,"end":5498.81},{"text":"could","start":5498.81,"end":5499.17},{"text":"apply","start":5499.17,"end":5499.77},{"text":"to","start":5499.77,"end":5499.85},{"text":"anyone","start":5500.17,"end":5500.57},{"text":"who","start":5500.57,"end":5500.65},{"text":"signs","start":5500.65,"end":5501.09},{"text":"it.","start":5501.09,"end":5501.37}]},{"text":"So those are the sort of rules that we could hear from you if you want to make those comments.","start":5502.01,"end":5509.53,"topics":[],"words":[{"text":"So","start":5502.01,"end":5502.25},{"text":"those","start":5502.41,"end":5502.81},{"text":"are","start":5502.81,"end":5502.89},{"text":"the","start":5502.89,"end":5503.29},{"text":"sort","start":5503.29,"end":5503.53},{"text":"of","start":5503.53,"end":5503.69},{"text":"rules","start":5503.69,"end":5504.09},{"text":"that","start":5504.09,"end":5504.65},{"text":"we","start":5504.97,"end":5505.53},{"text":"could","start":5505.53,"end":5505.93},{"text":"hear","start":5506.41,"end":5506.89},{"text":"from","start":5506.89,"end":5507.13},{"text":"you","start":5507.13,"end":5507.37},{"text":"if","start":5507.37,"end":5507.77},{"text":"you","start":5507.77,"end":5507.89},{"text":"want","start":5507.89,"end":5508.21},{"text":"to","start":5508.21,"end":5508.41},{"text":"make","start":5508.49,"end":5508.81},{"text":"those","start":5508.81,"end":5509.13},{"text":"comments.","start":5509.13,"end":5509.53}]},{"text":"Thank you, Norway.","start":5509.93,"end":5510.69,"topics":[],"words":[{"text":"Thank","start":5509.93,"end":5510.17},{"text":"you,","start":5510.17,"end":5510.25},{"text":"Norway.","start":5510.25,"end":5510.69}]},{"text":"I have Austria, please go ahead.","start":5512.33,"end":5515.45,"topics":[],"words":[{"text":"I","start":5512.33,"end":5512.65},{"text":"have","start":5512.65,"end":5513.09},{"text":"Austria,","start":5514.17,"end":5514.65},{"text":"please","start":5514.65,"end":5515.05},{"text":"go","start":5515.05,"end":5515.21},{"text":"ahead.","start":5515.21,"end":5515.45}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":23,"start":5518.09,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=5519","paragraphs":[{"sentences":[{"text":"Thank you, Collete.","start":5518.09,"end":5518.97,"topics":[],"words":[{"text":"Thank","start":5518.09,"end":5518.29},{"text":"you,","start":5518.29,"end":5518.37},{"text":"Collete.","start":5518.41,"end":5518.97}]}]},{"sentences":[{"text":"We appreciate the determination advancing the work of workstream two.","start":5519.61,"end":5523.53,"topics":[],"words":[{"text":"We","start":5519.61,"end":5519.81},{"text":"appreciate","start":5519.81,"end":5520.57},{"text":"the","start":5520.65,"end":5520.73},{"text":"determination","start":5520.77,"end":5521.65},{"text":"advancing","start":5521.65,"end":5522.13},{"text":"the","start":5522.13,"end":5522.25},{"text":"work","start":5522.25,"end":5522.53},{"text":"of","start":5522.53,"end":5522.69},{"text":"workstream","start":5522.69,"end":5523.21},{"text":"two.","start":5523.21,"end":5523.53}]}]},{"sentences":[{"text":"And the provision of the first full draft of Protocol 1.","start":5524.09,"end":5526.97,"topics":[],"words":[{"text":"And","start":5524.09,"end":5524.33},{"text":"the","start":5524.33,"end":5524.41},{"text":"provision","start":5524.41,"end":5524.81},{"text":"of","start":5524.81,"end":5524.89},{"text":"the","start":5524.89,"end":5525.01},{"text":"first","start":5525.01,"end":5525.37},{"text":"full","start":5525.37,"end":5525.53},{"text":"draft","start":5525.53,"end":5525.97},{"text":"of","start":5525.97,"end":5526.09},{"text":"Protocol","start":5526.09,"end":5526.57},{"text":"1.","start":5526.57,"end":5526.97}]}]},{"sentences":[{"text":"However, we believe that further discussions are needed to determine the objective of Protocol 1 and its envisioned functioning.","start":5528.09,"end":5534.41,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"However,","start":5528.09,"end":5528.49},{"text":"we","start":5528.49,"end":5528.65},{"text":"believe","start":5528.65,"end":5528.93},{"text":"that","start":5528.93,"end":5529.05},{"text":"further","start":5529.05,"end":5529.33},{"text":"discussions","start":5529.33,"end":5529.93},{"text":"are","start":5529.93,"end":5530.01},{"text":"needed","start":5530.01,"end":5530.33},{"text":"to","start":5530.33,"end":5530.45},{"text":"determine","start":5530.45,"end":5531.05},{"text":"the","start":5531.05,"end":5531.13},{"text":"objective","start":5531.13,"end":5531.77},{"text":"of","start":5531.77,"end":5531.85},{"text":"Protocol","start":5531.85,"end":5532.33},{"text":"1","start":5532.33,"end":5532.57},{"text":"and","start":5532.57,"end":5532.97},{"text":"its","start":5532.97,"end":5533.21},{"text":"envisioned","start":5533.21,"end":5533.69},{"text":"functioning.","start":5533.69,"end":5534.41}]},{"text":"We reiterate our point previously made that it appears that many interventions and written inputs did not inform the first full draft of Protocol.","start":5535.05,"end":5542.57,"topics":[],"words":[{"text":"We","start":5535.05,"end":5535.29},{"text":"reiterate","start":5535.29,"end":5535.77},{"text":"our","start":5535.77,"end":5535.85},{"text":"point","start":5535.85,"end":5536.41},{"text":"previously","start":5536.49,"end":5537.05},{"text":"made","start":5537.05,"end":5537.37},{"text":"that","start":5537.37,"end":5537.53},{"text":"it","start":5537.53,"end":5537.65},{"text":"appears","start":5537.65,"end":5538.09},{"text":"that","start":5538.09,"end":5538.25},{"text":"many","start":5538.25,"end":5538.45},{"text":"interventions","start":5538.45,"end":5539.17},{"text":"and","start":5539.17,"end":5539.29},{"text":"written","start":5539.29,"end":5539.49},{"text":"inputs","start":5539.49,"end":5540.09},{"text":"did","start":5540.41,"end":5540.57},{"text":"not","start":5540.57,"end":5540.73},{"text":"inform","start":5540.73,"end":5541.13},{"text":"the","start":5541.13,"end":5541.21},{"text":"first","start":5541.21,"end":5541.53},{"text":"full","start":5541.53,"end":5541.69},{"text":"draft","start":5541.69,"end":5542.05},{"text":"of","start":5542.05,"end":5542.17},{"text":"Protocol.","start":5542.17,"end":5542.57}]}]},{"sentences":[{"text":"1, and in this regard, we echo the distinguished delegates before us referring to this point, such as the Netherlands and France.","start":5542.57,"end":5550.09,"topics":[],"words":[{"text":"1,","start":5542.57,"end":5542.77},{"text":"and","start":5542.77,"end":5542.97},{"text":"in","start":5542.97,"end":5543.09},{"text":"this","start":5543.09,"end":5543.37},{"text":"regard,","start":5543.77,"end":5544.13},{"text":"we","start":5544.13,"end":5544.25},{"text":"echo","start":5544.25,"end":5544.49},{"text":"the","start":5544.49,"end":5544.57},{"text":"distinguished","start":5544.57,"end":5545.33},{"text":"delegates","start":5545.33,"end":5545.93},{"text":"before","start":5546.17,"end":5546.61},{"text":"us","start":5546.61,"end":5546.73},{"text":"referring","start":5546.73,"end":5547.21},{"text":"to","start":5547.21,"end":5547.29},{"text":"this","start":5547.29,"end":5547.45},{"text":"point,","start":5547.45,"end":5547.85},{"text":"such","start":5548.33,"end":5548.61},{"text":"as","start":5548.61,"end":5548.73},{"text":"the","start":5548.73,"end":5548.81},{"text":"Netherlands","start":5548.81,"end":5549.33},{"text":"and","start":5549.33,"end":5549.45},{"text":"France.","start":5549.45,"end":5550.09}]}]},{"sentences":[{"text":"We remain in favor of evidence-based analysis as a precursor for far-reaching overhauls of longstanding principles such as neutrality and simplicity.","start":5550.65,"end":5559.73,"topics":[],"words":[{"text":"We","start":5550.65,"end":5550.81},{"text":"remain","start":5550.81,"end":5551.09},{"text":"in","start":5551.09,"end":5551.21},{"text":"favor","start":5551.21,"end":5551.69},{"text":"of","start":5551.81,"end":5551.93},{"text":"evidence-based","start":5552.41,"end":5553.37},{"text":"analysis","start":5553.37,"end":5554.25},{"text":"as","start":5554.29,"end":5554.37},{"text":"a","start":5554.37,"end":5554.41},{"text":"precursor","start":5554.41,"end":5554.97},{"text":"for","start":5554.97,"end":5555.13},{"text":"far-reaching","start":5555.13,"end":5555.77},{"text":"overhauls","start":5555.77,"end":5556.29},{"text":"of","start":5556.29,"end":5556.41},{"text":"longstanding","start":5556.41,"end":5556.97},{"text":"principles","start":5556.97,"end":5557.69},{"text":"such","start":5558.09,"end":5558.33},{"text":"as","start":5558.33,"end":5558.41},{"text":"neutrality","start":5558.41,"end":5559.01},{"text":"and","start":5559.01,"end":5559.13},{"text":"simplicity.","start":5559.13,"end":5559.73}]}]},{"sentences":[{"text":"And we consider it of utmost importance to bring together the different perspectives and nuanced approaches for advancing the discussions in a balanced and impartial manner and thereby facilitating an.","start":5559.73,"end":5573.21,"topics":[],"words":[{"text":"And","start":5559.73,"end":5559.85},{"text":"we","start":5559.85,"end":5560.01},{"text":"consider","start":5560.01,"end":5560.49},{"text":"it","start":5560.49,"end":5560.69},{"text":"of","start":5560.69,"end":5560.81},{"text":"utmost","start":5560.85,"end":5561.25},{"text":"importance","start":5561.25,"end":5562.01},{"text":"to","start":5562.41,"end":5562.53},{"text":"bring","start":5562.53,"end":5562.73},{"text":"together","start":5562.73,"end":5563.09},{"text":"the","start":5563.09,"end":5563.17},{"text":"different","start":5563.17,"end":5563.57},{"text":"perspectives","start":5563.57,"end":5564.49},{"text":"and","start":5564.69,"end":5564.93},{"text":"nuanced","start":5564.93,"end":5565.29},{"text":"approaches","start":5565.29,"end":5566.01},{"text":"for","start":5567.05,"end":5567.21},{"text":"advancing","start":5567.21,"end":5567.93},{"text":"the","start":5568.97,"end":5569.05},{"text":"discussions","start":5569.05,"end":5569.89},{"text":"in","start":5569.89,"end":5570.01},{"text":"a","start":5570.01,"end":5570.05},{"text":"balanced","start":5570.05,"end":5570.45},{"text":"and","start":5570.45,"end":5570.57},{"text":"impartial","start":5570.57,"end":5571.01},{"text":"manner","start":5571.01,"end":5571.45},{"text":"and","start":5571.77,"end":5571.89},{"text":"thereby","start":5571.89,"end":5572.17},{"text":"facilitating","start":5572.17,"end":5573.01},{"text":"an.","start":5573.01,"end":5573.21}]}]},{"sentences":[{"text":"Equitable discussion without prejudging or predetermining the outcome of the negotiations.","start":5573.21,"end":5578.17,"topics":[],"words":[{"text":"Equitable","start":5573.21,"end":5573.77},{"text":"discussion","start":5573.77,"end":5574.33},{"text":"without","start":5574.33,"end":5574.57},{"text":"prejudging","start":5574.57,"end":5575.29},{"text":"or","start":5575.53,"end":5575.69},{"text":"predetermining","start":5575.69,"end":5576.49},{"text":"the","start":5576.49,"end":5576.61},{"text":"outcome","start":5576.61,"end":5577.01},{"text":"of","start":5577.01,"end":5577.13},{"text":"the","start":5577.13,"end":5577.21},{"text":"negotiations.","start":5577.21,"end":5578.17}]}]},{"sentences":[{"text":"Is also highlighted by Belgium and Norway.","start":5578.53,"end":5580.61,"topics":[],"words":[{"text":"Is","start":5578.53,"end":5578.69},{"text":"also","start":5578.69,"end":5578.89},{"text":"highlighted","start":5578.89,"end":5579.33},{"text":"by","start":5579.33,"end":5579.53},{"text":"Belgium","start":5579.53,"end":5579.93},{"text":"and","start":5579.93,"end":5580.17},{"text":"Norway.","start":5580.17,"end":5580.61}]}]},{"sentences":[{"text":"In the draft paper, we observe a strong tendency towards gross-based taxation, which, as mentioned in our comments before and by other delegates, bears the risk.","start":5581.17,"end":5591.09,"topics":[{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."}],"words":[{"text":"In","start":5581.17,"end":5581.29},{"text":"the","start":5581.29,"end":5581.37},{"text":"draft","start":5581.37,"end":5581.73},{"text":"paper,","start":5581.81,"end":5582.21},{"text":"we","start":5582.21,"end":5582.37},{"text":"observe","start":5582.37,"end":5582.73},{"text":"a","start":5582.73,"end":5582.77},{"text":"strong","start":5582.77,"end":5583.17},{"text":"tendency","start":5583.17,"end":5583.81},{"text":"towards","start":5583.81,"end":5584.17},{"text":"gross-based","start":5584.17,"end":5584.81},{"text":"taxation,","start":5584.81,"end":5585.57},{"text":"which,","start":5585.85,"end":5586.13},{"text":"as","start":5586.13,"end":5586.29},{"text":"mentioned","start":5586.29,"end":5586.85},{"text":"in","start":5586.85,"end":5587.01},{"text":"our","start":5587.01,"end":5587.17},{"text":"comments","start":5587.17,"end":5587.57},{"text":"before","start":5587.57,"end":5588.13},{"text":"and","start":5588.57,"end":5588.77},{"text":"by","start":5588.77,"end":5588.93},{"text":"other","start":5588.93,"end":5589.09},{"text":"delegates,","start":5589.09,"end":5589.81},{"text":"bears","start":5590.21,"end":5590.57},{"text":"the","start":5590.57,"end":5590.65},{"text":"risk.","start":5590.65,"end":5591.09}]}]},{"sentences":[{"text":"Of over-taxation, multiple double taxation, and as a result, could be a deterrent to conducting cross-border business, also as highlighted.","start":5591.09,"end":5600.45,"topics":[{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."}],"words":[{"text":"Of","start":5591.09,"end":5591.33},{"text":"over-taxation,","start":5591.33,"end":5592.45},{"text":"multiple","start":5593.09,"end":5593.65},{"text":"double","start":5593.65,"end":5593.97},{"text":"taxation,","start":5594.05,"end":5594.69},{"text":"and","start":5594.69,"end":5595.01},{"text":"as","start":5595.01,"end":5595.17},{"text":"a","start":5595.17,"end":5595.21},{"text":"result,","start":5595.21,"end":5595.81},{"text":"could","start":5596.05,"end":5596.29},{"text":"be","start":5596.29,"end":5596.49},{"text":"a","start":5596.49,"end":5596.53},{"text":"deterrent","start":5596.53,"end":5597.33},{"text":"to","start":5597.57,"end":5597.69},{"text":"conducting","start":5597.69,"end":5598.13},{"text":"cross-border","start":5598.13,"end":5598.65},{"text":"business,","start":5598.65,"end":5599.17},{"text":"also","start":5599.49,"end":5599.85},{"text":"as","start":5599.85,"end":5599.97},{"text":"highlighted.","start":5599.97,"end":5600.45}]}]},{"sentences":[{"text":"By many written inputs by jurisdictions.","start":5600.45,"end":5603.01,"topics":[],"words":[{"text":"By","start":5600.45,"end":5600.57},{"text":"many","start":5600.57,"end":5600.85},{"text":"written","start":5600.85,"end":5601.09},{"text":"inputs","start":5601.09,"end":5601.65},{"text":"by","start":5601.89,"end":5602.05},{"text":"jurisdictions.","start":5602.13,"end":5603.01}]},{"text":"Thank you.","start":5603.49,"end":5603.81,"topics":[],"words":[{"text":"Thank","start":5603.49,"end":5603.73},{"text":"you.","start":5603.73,"end":5603.81}]}]}],"speaker":{"name":null,"affiliation":"AUT","affiliation_full":"Austria","group":null,"function":"Representative"}},{"statement_number":24,"start":5605.73,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=5606","paragraphs":[{"sentences":[{"text":"Thank you very much.","start":5605.73,"end":5606.85,"topics":[],"words":[{"text":"Thank","start":5605.73,"end":5606.01},{"text":"you","start":5606.01,"end":5606.09},{"text":"very","start":5606.09,"end":5606.37},{"text":"much.","start":5606.37,"end":5606.85}]},{"text":"I have Azerbaijan.","start":5607.53,"end":5610.49,"topics":[],"words":[{"text":"I","start":5607.53,"end":5607.85},{"text":"have","start":5607.85,"end":5608.29},{"text":"Azerbaijan.","start":5609.81,"end":5610.49}]},{"text":"Please go ahead.","start":5610.69,"end":5611.25,"topics":[],"words":[{"text":"Please","start":5610.69,"end":5610.89},{"text":"go","start":5610.89,"end":5611.01},{"text":"ahead.","start":5611.01,"end":5611.25}]}]}],"speaker":{"name":"Colette","affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":25,"start":5613.13,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=5614","paragraphs":[{"sentences":[{"text":"Thank you very much, Madam Colette.","start":5613.13,"end":5614.97,"topics":[],"words":[{"text":"Thank","start":5613.13,"end":5613.33},{"text":"you","start":5613.33,"end":5613.41},{"text":"very","start":5613.41,"end":5613.57},{"text":"much,","start":5613.57,"end":5613.85},{"text":"Madam","start":5614.17,"end":5614.45},{"text":"Colette.","start":5614.45,"end":5614.97}]},{"text":"We have several comments related to Article 1.","start":5615.93,"end":5620.41,"topics":[],"words":[{"text":"We","start":5615.93,"end":5616.33},{"text":"have","start":5616.33,"end":5616.57},{"text":"several","start":5617.53,"end":5617.93},{"text":"comments","start":5617.93,"end":5618.33},{"text":"related","start":5618.41,"end":5618.85},{"text":"to","start":5618.85,"end":5619.05},{"text":"Article","start":5619.69,"end":5620.13},{"text":"1.","start":5620.13,"end":5620.41}]},{"text":"First, related to subject to tax approach, we are thinking that paragraph 3 appears to introduce a subject to tax approach, although this is not expressly stated.","start":5621.21,"end":5632.73,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"First,","start":5621.21,"end":5621.61},{"text":"related","start":5621.61,"end":5622.13},{"text":"to","start":5622.13,"end":5622.41},{"text":"subject","start":5622.65,"end":5623.09},{"text":"to","start":5623.09,"end":5623.17},{"text":"tax","start":5623.17,"end":5623.45},{"text":"approach,","start":5623.45,"end":5623.93},{"text":"we","start":5624.01,"end":5624.25},{"text":"are","start":5624.25,"end":5624.41},{"text":"thinking","start":5624.41,"end":5624.73},{"text":"that","start":5624.73,"end":5625.05},{"text":"paragraph","start":5625.21,"end":5625.69},{"text":"3","start":5625.69,"end":5626.25},{"text":"appears","start":5626.57,"end":5626.89},{"text":"to","start":5626.89,"end":5627.05},{"text":"introduce","start":5627.05,"end":5627.77},{"text":"a","start":5627.77,"end":5627.81},{"text":"subject","start":5627.81,"end":5628.17},{"text":"to","start":5628.25,"end":5628.65},{"text":"tax","start":5628.65,"end":5628.93},{"text":"approach,","start":5628.93,"end":5629.37},{"text":"although","start":5629.37,"end":5629.85},{"text":"this","start":5630.01,"end":5630.21},{"text":"is","start":5630.21,"end":5630.41},{"text":"not","start":5630.41,"end":5630.61},{"text":"expressly","start":5630.61,"end":5631.53},{"text":"stated.","start":5631.53,"end":5632.73}]},{"text":"Under this provision, where income arising in one state party is taxed below a great minimum level in the resident state, source state retains it is right to tax that income.","start":5633.21,"end":5644.25,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"Under","start":5633.21,"end":5633.49},{"text":"this","start":5633.49,"end":5633.69},{"text":"provision,","start":5633.69,"end":5634.13},{"text":"where","start":5634.17,"end":5634.41},{"text":"income","start":5634.41,"end":5634.73},{"text":"arising","start":5634.73,"end":5635.09},{"text":"in","start":5635.09,"end":5635.17},{"text":"one","start":5635.17,"end":5635.37},{"text":"state","start":5635.37,"end":5635.77},{"text":"party","start":5635.77,"end":5636.29},{"text":"is","start":5636.29,"end":5636.41},{"text":"taxed","start":5636.41,"end":5636.73},{"text":"below","start":5636.73,"end":5637.21},{"text":"a","start":5637.29,"end":5637.33},{"text":"great","start":5637.33,"end":5637.61},{"text":"minimum","start":5637.61,"end":5638.01},{"text":"level","start":5638.01,"end":5638.33},{"text":"in","start":5638.33,"end":5638.49},{"text":"the","start":5638.49,"end":5638.57},{"text":"resident","start":5638.57,"end":5639.01},{"text":"state,","start":5639.01,"end":5639.45},{"text":"source","start":5639.69,"end":5640.17},{"text":"state","start":5640.73,"end":5641.21},{"text":"retains","start":5641.21,"end":5641.77},{"text":"it","start":5642.33,"end":5642.53},{"text":"is","start":5642.53,"end":5642.73},{"text":"right","start":5642.89,"end":5643.17},{"text":"to","start":5643.17,"end":5643.25},{"text":"tax","start":5643.25,"end":5643.69},{"text":"that","start":5643.69,"end":5643.93},{"text":"income.","start":5643.93,"end":5644.25}]},{"text":"I think that the same logic in subject to tax rules.","start":5644.25,"end":5648.73,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"I","start":5644.25,"end":5644.33},{"text":"think","start":5644.33,"end":5644.49},{"text":"that","start":5644.49,"end":5644.73},{"text":"the","start":5644.81,"end":5644.93},{"text":"same","start":5644.93,"end":5645.61},{"text":"logic","start":5645.61,"end":5646.01},{"text":"in","start":5646.57,"end":5646.81},{"text":"subject","start":5646.81,"end":5647.21},{"text":"to","start":5647.77,"end":5647.93},{"text":"tax","start":5647.93,"end":5648.33},{"text":"rules.","start":5648.33,"end":5648.73}]},{"text":"We also support the protection of source country taxing rights.","start":5649.21,"end":5652.69,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"We","start":5649.21,"end":5649.25},{"text":"also","start":5649.25,"end":5649.49},{"text":"support","start":5649.57,"end":5650.05},{"text":"the","start":5650.05,"end":5650.13},{"text":"protection","start":5650.13,"end":5651.17},{"text":"of","start":5651.17,"end":5651.25},{"text":"source","start":5651.25,"end":5651.49},{"text":"country","start":5651.49,"end":5651.89},{"text":"taxing","start":5651.89,"end":5652.29},{"text":"rights.","start":5652.29,"end":5652.69}]},{"text":"However, reference to any income is too broad for a protocol dealing with cross-border services.","start":5652.85,"end":5658.77,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"However,","start":5652.85,"end":5653.45},{"text":"reference","start":5653.45,"end":5653.81},{"text":"to","start":5653.81,"end":5654.05},{"text":"any","start":5654.05,"end":5654.29},{"text":"income","start":5654.29,"end":5654.77},{"text":"is","start":5654.77,"end":5654.93},{"text":"too","start":5654.93,"end":5655.05},{"text":"broad","start":5655.05,"end":5655.57},{"text":"for","start":5655.81,"end":5656.01},{"text":"a","start":5656.01,"end":5656.05},{"text":"protocol","start":5656.05,"end":5656.69},{"text":"dealing","start":5656.77,"end":5657.25},{"text":"with","start":5657.33,"end":5657.61},{"text":"cross-border","start":5657.61,"end":5658.29},{"text":"services.","start":5658.29,"end":5658.77}]},{"text":"We would appreciate clarification as to whether reference to any income in paragraph 3 is intended to cover all categories of income or only cross-border service income addressed by this protocol.","start":5659.09,"end":5671.17,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"We","start":5659.09,"end":5659.33},{"text":"would","start":5659.33,"end":5659.45},{"text":"appreciate","start":5659.49,"end":5659.97},{"text":"clarification","start":5659.97,"end":5660.61},{"text":"as","start":5660.61,"end":5660.77},{"text":"to","start":5660.77,"end":5660.89},{"text":"whether","start":5660.89,"end":5661.21},{"text":"reference","start":5661.21,"end":5661.57},{"text":"to","start":5661.57,"end":5661.81},{"text":"any","start":5661.81,"end":5662.05},{"text":"income","start":5662.05,"end":5662.45},{"text":"in","start":5662.45,"end":5662.61},{"text":"paragraph","start":5662.61,"end":5663.05},{"text":"3","start":5663.09,"end":5663.33},{"text":"is","start":5663.65,"end":5663.81},{"text":"intended","start":5663.81,"end":5664.29},{"text":"to","start":5664.29,"end":5664.41},{"text":"cover","start":5664.41,"end":5664.77},{"text":"all","start":5664.77,"end":5665.09},{"text":"categories","start":5665.41,"end":5666.57},{"text":"of","start":5666.57,"end":5666.69},{"text":"income","start":5666.69,"end":5667.17},{"text":"or","start":5667.33,"end":5667.57},{"text":"only","start":5667.57,"end":5667.89},{"text":"cross-border","start":5667.89,"end":5668.53},{"text":"service","start":5668.77,"end":5669.25},{"text":"income","start":5669.25,"end":5669.57},{"text":"addressed","start":5669.73,"end":5670.13},{"text":"by","start":5670.13,"end":5670.37},{"text":"this","start":5670.37,"end":5670.61},{"text":"protocol.","start":5670.61,"end":5671.17}]},{"text":"If later is intended, we suggest stating this expressly to avoid unintended interaction with existing bilateral tax treaties.","start":5671.53,"end":5680.33,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"If","start":5671.53,"end":5671.69},{"text":"later","start":5672.01,"end":5672.49},{"text":"is","start":5672.49,"end":5672.69},{"text":"intended,","start":5672.69,"end":5673.21},{"text":"we","start":5673.21,"end":5673.37},{"text":"suggest","start":5673.37,"end":5673.73},{"text":"stating","start":5673.73,"end":5674.17},{"text":"this","start":5674.25,"end":5674.49},{"text":"expressly","start":5674.49,"end":5675.21},{"text":"to","start":5675.21,"end":5675.37},{"text":"avoid","start":5675.37,"end":5675.85},{"text":"unintended","start":5676.17,"end":5676.89},{"text":"interaction","start":5676.97,"end":5677.61},{"text":"with","start":5677.61,"end":5677.81},{"text":"existing","start":5678.17,"end":5678.73},{"text":"bilateral","start":5678.89,"end":5679.61},{"text":"tax","start":5679.61,"end":5679.93},{"text":"treaties.","start":5679.93,"end":5680.33}]},{"text":"And also provision should also clearly specify both minimum tax rate used to determine low taxation and the maximum rate may be imposed by source state, otherwise its application may result in excessive taxation.","start":5681.05,"end":5694.57,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."}],"words":[{"text":"And","start":5681.05,"end":5681.53},{"text":"also","start":5681.53,"end":5682.09},{"text":"provision","start":5683.05,"end":5683.49},{"text":"should","start":5683.49,"end":5683.69},{"text":"also","start":5683.69,"end":5683.89},{"text":"clearly","start":5683.89,"end":5684.25},{"text":"specify","start":5684.25,"end":5684.73},{"text":"both","start":5684.73,"end":5684.97},{"text":"minimum","start":5684.97,"end":5685.37},{"text":"tax","start":5685.37,"end":5685.65},{"text":"rate","start":5685.65,"end":5685.85},{"text":"used","start":5685.85,"end":5686.05},{"text":"to","start":5686.05,"end":5686.13},{"text":"determine","start":5686.17,"end":5686.81},{"text":"low","start":5686.81,"end":5687.05},{"text":"taxation","start":5687.05,"end":5687.57},{"text":"and","start":5687.57,"end":5687.81},{"text":"the","start":5687.81,"end":5687.89},{"text":"maximum","start":5687.93,"end":5688.57},{"text":"rate","start":5688.57,"end":5688.89},{"text":"may","start":5688.89,"end":5689.13},{"text":"be","start":5689.13,"end":5689.25},{"text":"imposed","start":5689.25,"end":5689.65},{"text":"by","start":5689.65,"end":5689.77},{"text":"source","start":5689.77,"end":5690.25},{"text":"state,","start":5690.33,"end":5690.81},{"text":"otherwise","start":5690.81,"end":5691.37},{"text":"its","start":5691.37,"end":5691.61},{"text":"application","start":5691.61,"end":5692.21},{"text":"may","start":5692.21,"end":5692.33},{"text":"result","start":5692.33,"end":5692.73},{"text":"in","start":5692.73,"end":5692.97},{"text":"excessive","start":5693.37,"end":5693.85},{"text":"taxation.","start":5693.85,"end":5694.57}]},{"text":"In addition, temporary differences, use of tax losses and general available tax incentive linked to genuine economic activity should not automatically cause income to be treated as low taxed.","start":5694.97,"end":5707.65,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"In","start":5694.97,"end":5695.21},{"text":"addition,","start":5695.21,"end":5695.53},{"text":"temporary","start":5695.53,"end":5696.05},{"text":"differences,","start":5696.05,"end":5696.81},{"text":"use","start":5697.05,"end":5697.37},{"text":"of","start":5697.37,"end":5697.45},{"text":"tax","start":5697.45,"end":5697.77},{"text":"losses","start":5697.77,"end":5698.25},{"text":"and","start":5698.25,"end":5698.45},{"text":"general","start":5698.45,"end":5698.85},{"text":"available","start":5698.85,"end":5699.29},{"text":"tax","start":5699.29,"end":5699.61},{"text":"incentive","start":5699.61,"end":5700.17},{"text":"linked","start":5700.57,"end":5701.17},{"text":"to","start":5701.17,"end":5701.45},{"text":"genuine","start":5701.61,"end":5702.09},{"text":"economic","start":5702.09,"end":5702.49},{"text":"activity","start":5702.49,"end":5703.05},{"text":"should","start":5703.05,"end":5703.29},{"text":"not","start":5703.29,"end":5703.45},{"text":"automatically","start":5703.45,"end":5704.33},{"text":"cause","start":5704.41,"end":5704.81},{"text":"income","start":5705.13,"end":5705.61},{"text":"to","start":5705.61,"end":5705.77},{"text":"be","start":5705.77,"end":5705.93},{"text":"treated","start":5705.93,"end":5706.41},{"text":"as","start":5706.73,"end":5706.97},{"text":"low","start":5706.97,"end":5707.21},{"text":"taxed.","start":5707.21,"end":5707.65}]},{"text":"Thank you very much.","start":5708.65,"end":5709.45,"topics":[],"words":[{"text":"Thank","start":5708.65,"end":5708.89},{"text":"you","start":5708.89,"end":5708.97},{"text":"very","start":5708.97,"end":5709.13},{"text":"much.","start":5709.13,"end":5709.45}]}]}],"speaker":{"name":null,"affiliation":"AZE","affiliation_full":"Azerbaijan","group":null,"function":"Representative"}},{"statement_number":26,"start":5711.37,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=5712","paragraphs":[{"sentences":[{"text":"Thank you very much, Asse Baham.","start":5711.37,"end":5712.69,"topics":[],"words":[{"text":"Thank","start":5711.37,"end":5711.61},{"text":"you","start":5711.61,"end":5711.69},{"text":"very","start":5711.69,"end":5711.93},{"text":"much,","start":5711.93,"end":5712.17},{"text":"Asse","start":5712.17,"end":5712.41},{"text":"Baham.","start":5712.41,"end":5712.69}]},{"text":"Yes, this is a little bit on the comment of what Norway made as well.","start":5712.73,"end":5715.77,"topics":[],"words":[{"text":"Yes,","start":5712.73,"end":5713.01},{"text":"this","start":5713.01,"end":5713.21},{"text":"is","start":5713.21,"end":5713.29},{"text":"a","start":5713.29,"end":5713.33},{"text":"little","start":5713.33,"end":5713.61},{"text":"bit","start":5713.61,"end":5713.81},{"text":"on","start":5713.81,"end":5713.93},{"text":"the","start":5713.93,"end":5714.01},{"text":"comment","start":5714.01,"end":5714.45},{"text":"of","start":5714.45,"end":5714.53},{"text":"what","start":5714.53,"end":5714.69},{"text":"Norway","start":5714.69,"end":5715.09},{"text":"made","start":5715.13,"end":5715.37},{"text":"as","start":5715.37,"end":5715.53},{"text":"well.","start":5715.53,"end":5715.77}]},{"text":"And I think we'll just have to look at the scope if, because you can have different views on the scope, you know, if it's limited.","start":5715.77,"end":5724.49,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"And","start":5715.77,"end":5716.01},{"text":"I","start":5716.01,"end":5716.09},{"text":"think","start":5716.09,"end":5716.57},{"text":"we'll","start":5716.97,"end":5717.37},{"text":"just","start":5717.37,"end":5717.65},{"text":"have","start":5717.65,"end":5717.77},{"text":"to","start":5717.77,"end":5717.93},{"text":"look","start":5717.93,"end":5718.25},{"text":"at","start":5718.89,"end":5719.13},{"text":"the","start":5719.29,"end":5719.41},{"text":"scope","start":5719.45,"end":5720.09},{"text":"if,","start":5720.09,"end":5720.41},{"text":"because","start":5721.05,"end":5721.37},{"text":"you","start":5721.45,"end":5721.57},{"text":"can","start":5721.57,"end":5721.69},{"text":"have","start":5721.69,"end":5721.85},{"text":"different","start":5721.85,"end":5722.17},{"text":"views","start":5722.17,"end":5722.41},{"text":"on","start":5722.41,"end":5722.57},{"text":"the","start":5722.57,"end":5722.65},{"text":"scope,","start":5722.65,"end":5723.05},{"text":"you","start":5723.05,"end":5723.17},{"text":"know,","start":5723.17,"end":5723.29},{"text":"if","start":5723.37,"end":5723.61},{"text":"it's","start":5723.61,"end":5724.01},{"text":"limited.","start":5724.01,"end":5724.49}]},{"text":"if it's too wide in one article, but perhaps if the scope of the whole protocol is such, then it's limited by the scope of the protocol.","start":5725.05,"end":5732.21,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"if","start":5725.05,"end":5725.17},{"text":"it's","start":5725.17,"end":5725.45},{"text":"too","start":5725.45,"end":5725.77},{"text":"wide","start":5725.77,"end":5726.25},{"text":"in","start":5726.25,"end":5726.49},{"text":"one","start":5726.49,"end":5726.73},{"text":"article,","start":5726.73,"end":5727.21},{"text":"but","start":5727.21,"end":5727.37},{"text":"perhaps","start":5727.37,"end":5727.69},{"text":"if","start":5727.69,"end":5727.85},{"text":"the","start":5727.85,"end":5727.93},{"text":"scope","start":5727.93,"end":5728.25},{"text":"of","start":5728.25,"end":5728.33},{"text":"the","start":5728.33,"end":5728.41},{"text":"whole","start":5728.41,"end":5728.65},{"text":"protocol","start":5728.81,"end":5729.45},{"text":"is","start":5729.45,"end":5729.61},{"text":"such,","start":5729.61,"end":5729.97},{"text":"then","start":5729.97,"end":5730.09},{"text":"it's","start":5730.09,"end":5730.33},{"text":"limited","start":5730.33,"end":5730.73},{"text":"by","start":5730.73,"end":5730.89},{"text":"the","start":5730.89,"end":5731.05},{"text":"scope","start":5731.13,"end":5731.53},{"text":"of","start":5731.53,"end":5731.61},{"text":"the","start":5731.61,"end":5731.73},{"text":"protocol.","start":5731.73,"end":5732.21}]},{"text":"But I take the point and we'll think about it.","start":5732.21,"end":5734.73,"topics":[],"words":[{"text":"But","start":5732.21,"end":5732.45},{"text":"I","start":5732.73,"end":5732.89},{"text":"take","start":5732.89,"end":5733.09},{"text":"the","start":5733.09,"end":5733.21},{"text":"point","start":5733.21,"end":5733.57},{"text":"and","start":5733.57,"end":5733.77},{"text":"we'll","start":5733.77,"end":5734.09},{"text":"think","start":5734.09,"end":5734.37},{"text":"about","start":5734.37,"end":5734.65},{"text":"it.","start":5734.65,"end":5734.73}]},{"text":"Thank you.","start":5734.73,"end":5735.13,"topics":[],"words":[{"text":"Thank","start":5734.73,"end":5735.05},{"text":"you.","start":5735.05,"end":5735.13}]},{"text":"I have Nigeria.","start":5736.57,"end":5737.53,"topics":[],"words":[{"text":"I","start":5736.57,"end":5736.73},{"text":"have","start":5736.73,"end":5736.93},{"text":"Nigeria.","start":5736.93,"end":5737.53}]},{"text":"Please go ahead.","start":5737.53,"end":5738.25,"topics":[],"words":[{"text":"Please","start":5737.53,"end":5737.77},{"text":"go","start":5737.77,"end":5737.89},{"text":"ahead.","start":5737.89,"end":5738.25}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":27,"start":5742.25,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=5743","paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair, and good morning, everyone.","start":5742.25,"end":5745.77,"topics":[],"words":[{"text":"Thank","start":5742.25,"end":5742.49},{"text":"you,","start":5742.49,"end":5742.57},{"text":"Madam","start":5742.57,"end":5742.89},{"text":"Chair,","start":5742.89,"end":5743.17},{"text":"and","start":5743.45,"end":5743.69},{"text":"good","start":5743.69,"end":5744.17},{"text":"morning,","start":5744.25,"end":5744.73},{"text":"everyone.","start":5745.05,"end":5745.77}]},{"text":"This morning, I will be wearing the cap of the 54 African countries.","start":5746.81,"end":5753.37,"topics":[],"words":[{"text":"This","start":5746.81,"end":5747.13},{"text":"morning,","start":5747.13,"end":5747.61},{"text":"I","start":5747.93,"end":5748.33},{"text":"will","start":5748.33,"end":5748.49},{"text":"be","start":5748.49,"end":5748.65},{"text":"wearing","start":5748.65,"end":5749.09},{"text":"the","start":5749.09,"end":5749.17},{"text":"cap","start":5749.21,"end":5749.61},{"text":"of","start":5749.69,"end":5750.09},{"text":"the","start":5750.17,"end":5750.29},{"text":"54","start":5750.33,"end":5751.45},{"text":"African","start":5752.01,"end":5752.49},{"text":"countries.","start":5752.49,"end":5753.37}]},{"text":"I will be making a statement or presentation on behalf of the African countries.","start":5753.45,"end":5759.77,"topics":[],"words":[{"text":"I","start":5753.45,"end":5753.61},{"text":"will","start":5753.61,"end":5754.21},{"text":"be","start":5754.21,"end":5754.29},{"text":"making","start":5756.17,"end":5756.73},{"text":"a","start":5756.97,"end":5757.01},{"text":"statement","start":5757.01,"end":5757.57},{"text":"or","start":5757.57,"end":5757.65},{"text":"presentation","start":5757.65,"end":5758.17},{"text":"on","start":5758.17,"end":5758.25},{"text":"behalf","start":5758.25,"end":5758.65},{"text":"of","start":5758.65,"end":5758.77},{"text":"the","start":5758.77,"end":5758.85},{"text":"African","start":5758.85,"end":5759.21},{"text":"countries.","start":5759.21,"end":5759.77}]},{"text":"And after finishing that, I will be removing the cap of the African countries and I will wear Nigerian cap.","start":5760.25,"end":5766.25,"topics":[],"words":[{"text":"And","start":5760.25,"end":5760.41},{"text":"after","start":5760.41,"end":5760.73},{"text":"finishing","start":5760.73,"end":5761.45},{"text":"that,","start":5761.45,"end":5761.85},{"text":"I","start":5761.93,"end":5762.09},{"text":"will","start":5762.09,"end":5762.21},{"text":"be","start":5762.21,"end":5762.33},{"text":"removing","start":5762.33,"end":5762.81},{"text":"the","start":5762.81,"end":5762.89},{"text":"cap","start":5762.89,"end":5763.21},{"text":"of","start":5763.21,"end":5763.37},{"text":"the","start":5763.37,"end":5763.49},{"text":"African","start":5763.49,"end":5763.77},{"text":"countries","start":5763.77,"end":5764.41},{"text":"and","start":5764.57,"end":5764.73},{"text":"I","start":5764.73,"end":5764.81},{"text":"will","start":5764.81,"end":5764.97},{"text":"wear","start":5764.97,"end":5765.37},{"text":"Nigerian","start":5765.37,"end":5765.93},{"text":"cap.","start":5765.93,"end":5766.25}]},{"text":"Thank you.","start":5766.49,"end":5766.89,"topics":[],"words":[{"text":"Thank","start":5766.49,"end":5766.81},{"text":"you.","start":5766.81,"end":5766.89}]},{"text":"The African group appreciates the work undertaken by the co-leads in developing the draft protocol.","start":5769.61,"end":5776.73,"topics":[],"words":[{"text":"The","start":5769.61,"end":5769.73},{"text":"African","start":5769.77,"end":5770.25},{"text":"group","start":5770.25,"end":5770.61},{"text":"appreciates","start":5771.05,"end":5771.77},{"text":"the","start":5771.77,"end":5771.93},{"text":"work","start":5771.93,"end":5772.33},{"text":"undertaken","start":5772.73,"end":5773.29},{"text":"by","start":5773.29,"end":5773.45},{"text":"the","start":5773.45,"end":5773.57},{"text":"co-leads","start":5773.57,"end":5774.41},{"text":"in","start":5774.73,"end":5774.97},{"text":"developing","start":5774.97,"end":5775.69},{"text":"the","start":5775.69,"end":5775.81},{"text":"draft","start":5775.81,"end":5776.17},{"text":"protocol.","start":5776.17,"end":5776.73}]},{"text":"which seeks to address the challenges associated with the taxation of cross-border services in digitalized and globalized economy, while facilitating trade and investment, strengthening multilateral cooperation and supporting domestic revenue mobilization.","start":5777.29,"end":5793.41,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"which","start":5777.29,"end":5777.57},{"text":"seeks","start":5777.57,"end":5778.21},{"text":"to","start":5778.37,"end":5778.53},{"text":"address","start":5778.53,"end":5778.93},{"text":"the","start":5778.93,"end":5779.01},{"text":"challenges","start":5779.01,"end":5779.73},{"text":"associated","start":5779.89,"end":5780.61},{"text":"with","start":5780.61,"end":5780.81},{"text":"the","start":5780.81,"end":5780.89},{"text":"taxation","start":5780.89,"end":5781.49},{"text":"of","start":5781.49,"end":5781.61},{"text":"cross-border","start":5781.61,"end":5782.13},{"text":"services","start":5782.13,"end":5782.77},{"text":"in","start":5783.25,"end":5783.45},{"text":"digitalized","start":5783.45,"end":5784.33},{"text":"and","start":5784.33,"end":5784.53},{"text":"globalized","start":5784.77,"end":5785.33},{"text":"economy,","start":5785.33,"end":5785.89},{"text":"while","start":5786.17,"end":5786.45},{"text":"facilitating","start":5786.45,"end":5787.21},{"text":"trade","start":5787.21,"end":5787.65},{"text":"and","start":5788.13,"end":5788.45},{"text":"investment,","start":5788.45,"end":5789.21},{"text":"strengthening","start":5789.25,"end":5789.97},{"text":"multilateral","start":5789.97,"end":5790.53},{"text":"cooperation","start":5790.53,"end":5791.17},{"text":"and","start":5791.17,"end":5791.29},{"text":"supporting","start":5791.29,"end":5791.73},{"text":"domestic","start":5791.73,"end":5792.21},{"text":"revenue","start":5792.21,"end":5792.57},{"text":"mobilization.","start":5792.57,"end":5793.41}]},{"text":"While we recognize that more work lies ahead, the AG remains fully committed to this work stream.","start":5794.45,"end":5800.53,"topics":[],"words":[{"text":"While","start":5794.45,"end":5794.77},{"text":"we","start":5794.77,"end":5794.89},{"text":"recognize","start":5794.89,"end":5795.45},{"text":"that","start":5795.45,"end":5795.57},{"text":"more","start":5795.57,"end":5795.89},{"text":"work","start":5795.89,"end":5796.13},{"text":"lies","start":5796.21,"end":5796.61},{"text":"ahead,","start":5796.61,"end":5797.09},{"text":"the","start":5797.65,"end":5797.77},{"text":"AG","start":5797.89,"end":5798.01},{"text":"remains","start":5798.37,"end":5798.85},{"text":"fully","start":5798.85,"end":5799.09},{"text":"committed","start":5799.09,"end":5799.57},{"text":"to","start":5799.57,"end":5799.73},{"text":"this","start":5799.73,"end":5799.97},{"text":"work","start":5799.97,"end":5800.13},{"text":"stream.","start":5800.13,"end":5800.53}]},{"text":"We stand ready to make all necessary contributions to ensure the success of a protocol that embodies our shared commitment to the fair allocation of taxing rights and the development of rules that rebalance the current international tax framework.","start":5801.25,"end":5815.17,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"We","start":5801.25,"end":5801.49},{"text":"stand","start":5801.49,"end":5801.89},{"text":"ready","start":5801.89,"end":5802.21},{"text":"to","start":5802.21,"end":5802.41},{"text":"make","start":5802.77,"end":5803.09},{"text":"all","start":5803.09,"end":5803.33},{"text":"necessary","start":5803.33,"end":5803.81},{"text":"contributions","start":5803.81,"end":5804.65},{"text":"to","start":5804.65,"end":5804.77},{"text":"ensure","start":5804.77,"end":5805.09},{"text":"the","start":5805.09,"end":5805.17},{"text":"success","start":5805.17,"end":5805.73},{"text":"of","start":5805.73,"end":5805.89},{"text":"a","start":5805.89,"end":5805.93},{"text":"protocol","start":5805.93,"end":5806.53},{"text":"that","start":5806.93,"end":5807.21},{"text":"embodies","start":5807.21,"end":5807.81},{"text":"our","start":5807.81,"end":5807.97},{"text":"shared","start":5807.97,"end":5808.33},{"text":"commitment","start":5808.33,"end":5808.85},{"text":"to","start":5808.85,"end":5808.93},{"text":"the","start":5808.93,"end":5809.01},{"text":"fair","start":5809.01,"end":5809.37},{"text":"allocation","start":5809.37,"end":5809.81},{"text":"of","start":5809.81,"end":5809.89},{"text":"taxing","start":5809.89,"end":5810.29},{"text":"rights","start":5810.29,"end":5810.69},{"text":"and","start":5811.05,"end":5811.21},{"text":"the","start":5811.21,"end":5811.29},{"text":"development","start":5811.29,"end":5811.89},{"text":"of","start":5811.89,"end":5812.05},{"text":"rules","start":5812.05,"end":5812.61},{"text":"that","start":5812.69,"end":5812.97},{"text":"rebalance","start":5812.97,"end":5813.49},{"text":"the","start":5813.49,"end":5813.61},{"text":"current","start":5813.61,"end":5813.97},{"text":"international","start":5813.97,"end":5814.49},{"text":"tax","start":5814.49,"end":5814.69},{"text":"framework.","start":5814.69,"end":5815.17}]},{"text":"Together, through collaboration and determination, we can achieve a protocol that reflects equity, inclusivity, and the evolving needs of the global tax space.","start":5815.97,"end":5826.77,"topics":[],"words":[{"text":"Together,","start":5815.97,"end":5816.53},{"text":"through","start":5816.61,"end":5816.93},{"text":"collaboration","start":5816.93,"end":5817.81},{"text":"and","start":5818.05,"end":5818.25},{"text":"determination,","start":5818.25,"end":5819.09},{"text":"we","start":5819.25,"end":5819.49},{"text":"can","start":5819.49,"end":5819.65},{"text":"achieve","start":5819.65,"end":5819.97},{"text":"a","start":5819.97,"end":5820.01},{"text":"protocol","start":5820.01,"end":5820.69},{"text":"that","start":5820.69,"end":5821.01},{"text":"reflects","start":5821.01,"end":5821.49},{"text":"equity,","start":5822.05,"end":5822.69},{"text":"inclusivity,","start":5823.25,"end":5824.13},{"text":"and","start":5824.25,"end":5824.41},{"text":"the","start":5824.41,"end":5824.49},{"text":"evolving","start":5824.49,"end":5825.05},{"text":"needs","start":5825.05,"end":5825.41},{"text":"of","start":5825.41,"end":5825.65},{"text":"the","start":5825.65,"end":5825.73},{"text":"global","start":5825.73,"end":5826.05},{"text":"tax","start":5826.05,"end":5826.33},{"text":"space.","start":5826.33,"end":5826.77}]},{"text":"Before we address the substantive articles, The African Group proposes that the title of the protocol be revised to reflect its scope, purpose, and subject in line with the terms of reference.","start":5828.05,"end":5841.81,"topics":[],"words":[{"text":"Before","start":5828.05,"end":5828.37},{"text":"we","start":5828.37,"end":5828.53},{"text":"address","start":5828.53,"end":5829.57},{"text":"the","start":5829.65,"end":5829.73},{"text":"substantive","start":5829.97,"end":5830.69},{"text":"articles,","start":5830.69,"end":5831.41},{"text":"The","start":5831.97,"end":5832.01},{"text":"African","start":5832.01,"end":5832.45},{"text":"Group","start":5832.45,"end":5832.69},{"text":"proposes","start":5832.69,"end":5833.33},{"text":"that","start":5833.49,"end":5833.73},{"text":"the","start":5833.73,"end":5833.85},{"text":"title","start":5833.85,"end":5834.33},{"text":"of","start":5834.33,"end":5834.45},{"text":"the","start":5834.45,"end":5834.53},{"text":"protocol","start":5834.53,"end":5835.09},{"text":"be","start":5835.17,"end":5835.37},{"text":"revised","start":5835.37,"end":5836.13},{"text":"to","start":5836.13,"end":5836.25},{"text":"reflect","start":5836.25,"end":5836.85},{"text":"its","start":5836.85,"end":5836.97},{"text":"scope,","start":5836.97,"end":5837.41},{"text":"purpose,","start":5837.81,"end":5838.45},{"text":"and","start":5838.53,"end":5838.77},{"text":"subject","start":5838.77,"end":5839.33},{"text":"in","start":5839.49,"end":5839.65},{"text":"line","start":5839.65,"end":5840.29},{"text":"with","start":5840.29,"end":5840.45},{"text":"the","start":5840.45,"end":5840.53},{"text":"terms","start":5840.53,"end":5840.93},{"text":"of","start":5840.93,"end":5841.09},{"text":"reference.","start":5841.09,"end":5841.81}]},{"text":"Therefore, in accordance with the terms of reference, the African Group proposes the following title, Protocol on Taxation of Income Derived from Cross-Border Services in an Increasingly Digitalized and Globalized Economy.","start":5842.69,"end":5858.53,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"Therefore,","start":5842.69,"end":5843.09},{"text":"in","start":5843.09,"end":5843.25},{"text":"accordance","start":5843.25,"end":5843.61},{"text":"with","start":5843.61,"end":5843.77},{"text":"the","start":5843.77,"end":5843.85},{"text":"terms","start":5843.85,"end":5844.37},{"text":"of","start":5844.37,"end":5844.49},{"text":"reference,","start":5844.49,"end":5844.89},{"text":"the","start":5844.89,"end":5845.05},{"text":"African","start":5845.09,"end":5845.49},{"text":"Group","start":5845.49,"end":5845.81},{"text":"proposes","start":5845.97,"end":5846.53},{"text":"the","start":5846.53,"end":5846.65},{"text":"following","start":5846.65,"end":5847.05},{"text":"title,","start":5847.05,"end":5847.65},{"text":"Protocol","start":5848.77,"end":5849.49},{"text":"on","start":5849.73,"end":5849.89},{"text":"Taxation","start":5849.89,"end":5850.69},{"text":"of","start":5850.77,"end":5851.01},{"text":"Income","start":5851.01,"end":5851.57},{"text":"Derived","start":5851.97,"end":5852.77},{"text":"from","start":5853.33,"end":5853.81},{"text":"Cross-Border","start":5853.81,"end":5854.37},{"text":"Services","start":5854.37,"end":5855.01},{"text":"in","start":5855.09,"end":5855.33},{"text":"an","start":5855.33,"end":5855.49},{"text":"Increasingly","start":5855.49,"end":5856.13},{"text":"Digitalized","start":5856.13,"end":5857.01},{"text":"and","start":5857.09,"end":5857.29},{"text":"Globalized","start":5857.29,"end":5858.01},{"text":"Economy.","start":5858.01,"end":5858.53}]},{"text":"under the United Nations Convention on International Tax Cooperation.","start":5858.97,"end":5862.49,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"under","start":5858.97,"end":5859.29},{"text":"the","start":5859.29,"end":5859.37},{"text":"United","start":5859.37,"end":5859.77},{"text":"Nations","start":5859.77,"end":5860.17},{"text":"Convention","start":5860.17,"end":5860.73},{"text":"on","start":5860.73,"end":5860.89},{"text":"International","start":5860.89,"end":5861.45},{"text":"Tax","start":5861.45,"end":5861.69},{"text":"Cooperation.","start":5861.69,"end":5862.49}]},{"text":"The African Group considers it important that the title clearly reflects the scope and purpose of the protocol as it could provide relevant context for the interpretation of its provisions.","start":5865.93,"end":5878.97,"topics":[],"words":[{"text":"The","start":5865.93,"end":5866.13},{"text":"African","start":5866.13,"end":5866.49},{"text":"Group","start":5866.49,"end":5866.69},{"text":"considers","start":5866.69,"end":5867.29},{"text":"it","start":5867.29,"end":5867.45},{"text":"important","start":5867.45,"end":5868.09},{"text":"that","start":5868.57,"end":5868.81},{"text":"the","start":5868.89,"end":5868.97},{"text":"title","start":5868.97,"end":5869.53},{"text":"clearly","start":5869.53,"end":5869.85},{"text":"reflects","start":5869.85,"end":5870.41},{"text":"the","start":5870.41,"end":5870.57},{"text":"scope","start":5870.57,"end":5870.97},{"text":"and","start":5871.13,"end":5871.29},{"text":"purpose","start":5871.29,"end":5871.77},{"text":"of","start":5871.85,"end":5872.33},{"text":"the","start":5872.49,"end":5872.61},{"text":"protocol","start":5872.61,"end":5873.21},{"text":"as","start":5873.45,"end":5873.61},{"text":"it","start":5873.61,"end":5873.77},{"text":"could","start":5873.77,"end":5873.93},{"text":"provide","start":5873.93,"end":5874.29},{"text":"relevant","start":5874.29,"end":5874.89},{"text":"context","start":5874.89,"end":5875.61},{"text":"for","start":5875.85,"end":5876.09},{"text":"the","start":5876.09,"end":5876.17},{"text":"interpretation","start":5876.17,"end":5877.05},{"text":"of","start":5877.21,"end":5877.53},{"text":"its","start":5877.53,"end":5877.85},{"text":"provisions.","start":5877.85,"end":5878.97}]},{"text":"On the structure of the protocol, the African Group noted the comment by France on the need to think outside the box rather than in minute detail.","start":5880.65,"end":5888.65,"topics":[],"words":[{"text":"On","start":5880.65,"end":5880.81},{"text":"the","start":5880.81,"end":5880.89},{"text":"structure","start":5880.89,"end":5881.29},{"text":"of","start":5881.29,"end":5881.45},{"text":"the","start":5881.45,"end":5881.53},{"text":"protocol,","start":5881.53,"end":5882.17},{"text":"the","start":5882.73,"end":5882.93},{"text":"African","start":5882.97,"end":5883.37},{"text":"Group","start":5883.37,"end":5883.57},{"text":"noted","start":5883.57,"end":5883.93},{"text":"the","start":5883.93,"end":5884.01},{"text":"comment","start":5884.01,"end":5884.33},{"text":"by","start":5884.33,"end":5884.49},{"text":"France","start":5884.49,"end":5884.97},{"text":"on","start":5884.97,"end":5885.13},{"text":"the","start":5885.13,"end":5885.21},{"text":"need","start":5885.21,"end":5885.49},{"text":"to","start":5885.49,"end":5885.61},{"text":"think","start":5885.61,"end":5886.09},{"text":"outside","start":5886.09,"end":5886.45},{"text":"the","start":5886.45,"end":5886.53},{"text":"box","start":5886.53,"end":5886.97},{"text":"rather","start":5887.05,"end":5887.45},{"text":"than","start":5887.45,"end":5887.69},{"text":"in","start":5887.69,"end":5887.85},{"text":"minute","start":5887.85,"end":5888.09},{"text":"detail.","start":5888.09,"end":5888.65}]},{"text":"the discussions we had at the first session.","start":5888.89,"end":5890.09,"topics":[],"words":[{"text":"the","start":5888.89,"end":5888.93},{"text":"discussions","start":5888.97,"end":5889.33},{"text":"we","start":5889.33,"end":5889.41},{"text":"had","start":5889.41,"end":5889.53},{"text":"at","start":5889.53,"end":5889.61},{"text":"the","start":5889.61,"end":5889.69},{"text":"first","start":5889.69,"end":5889.89},{"text":"session.","start":5889.89,"end":5890.09}]},{"text":"This informs our earlier submission.","start":5890.09,"end":5891.57,"topics":[],"words":[{"text":"This","start":5890.09,"end":5890.21},{"text":"informs","start":5890.21,"end":5890.49},{"text":"our","start":5890.49,"end":5890.57},{"text":"earlier","start":5890.57,"end":5890.93},{"text":"submission.","start":5890.93,"end":5891.57}]},{"text":"We are of the view that our earlier submitted drafts present a good representation of the discussions we had at the first session.","start":5892.45,"end":5900.21,"topics":[],"words":[{"text":"We","start":5892.45,"end":5892.69},{"text":"are","start":5892.69,"end":5892.81},{"text":"of","start":5892.81,"end":5892.89},{"text":"the","start":5892.89,"end":5892.97},{"text":"view","start":5892.97,"end":5893.41},{"text":"that","start":5893.41,"end":5893.73},{"text":"our","start":5893.73,"end":5893.89},{"text":"earlier","start":5893.89,"end":5894.17},{"text":"submitted","start":5894.17,"end":5894.65},{"text":"drafts","start":5894.65,"end":5895.25},{"text":"present","start":5895.65,"end":5896.33},{"text":"a","start":5896.33,"end":5896.37},{"text":"good","start":5896.37,"end":5896.77},{"text":"representation","start":5896.85,"end":5897.97},{"text":"of","start":5897.97,"end":5898.13},{"text":"the","start":5898.13,"end":5898.21},{"text":"discussions","start":5898.21,"end":5898.85},{"text":"we","start":5898.85,"end":5898.93},{"text":"had","start":5898.93,"end":5899.25},{"text":"at","start":5899.25,"end":5899.41},{"text":"the","start":5899.41,"end":5899.49},{"text":"first","start":5899.49,"end":5899.77},{"text":"session.","start":5899.77,"end":5900.21}]},{"text":"And a good basis for negotiating the protocol consideration.","start":5900.57,"end":5903.73,"topics":[],"words":[{"text":"And","start":5900.57,"end":5900.73},{"text":"a","start":5900.73,"end":5900.77},{"text":"good","start":5900.77,"end":5900.97},{"text":"basis","start":5900.97,"end":5901.29},{"text":"for","start":5901.29,"end":5901.41},{"text":"negotiating","start":5901.41,"end":5902.21},{"text":"the","start":5902.29,"end":5902.41},{"text":"protocol","start":5902.41,"end":5902.93},{"text":"consideration.","start":5902.93,"end":5903.73}]},{"text":"That said, Madam colleagues, the AG is willing to continue negotiation on the basis of the coal lease draft as presented here for persons covered.","start":5905.17,"end":5919.29,"topics":[],"words":[{"text":"That","start":5905.17,"end":5905.37},{"text":"said,","start":5905.37,"end":5905.81},{"text":"Madam","start":5907.25,"end":5907.57},{"text":"colleagues,","start":5907.57,"end":5908.05},{"text":"the","start":5908.21,"end":5908.33},{"text":"AG","start":5908.33,"end":5908.41},{"text":"is","start":5908.41,"end":5909.17},{"text":"willing","start":5909.17,"end":5909.61},{"text":"to","start":5909.61,"end":5909.73},{"text":"continue","start":5909.73,"end":5910.13},{"text":"negotiation","start":5910.13,"end":5910.69},{"text":"on","start":5910.69,"end":5910.77},{"text":"the","start":5910.77,"end":5910.89},{"text":"basis","start":5910.89,"end":5911.33},{"text":"of","start":5911.41,"end":5911.53},{"text":"the","start":5911.53,"end":5911.61},{"text":"coal","start":5911.61,"end":5911.93},{"text":"lease","start":5911.93,"end":5912.13},{"text":"draft","start":5912.13,"end":5912.53},{"text":"as","start":5912.85,"end":5913.17},{"text":"presented","start":5913.17,"end":5913.73},{"text":"here","start":5913.73,"end":5915.09},{"text":"for","start":5915.97,"end":5917.81},{"text":"persons","start":5918.49,"end":5918.81},{"text":"covered.","start":5918.81,"end":5919.29}]},{"text":"The African group supports draft of Article 1, noting the provisions are reflective of the discussions we've had on the article.","start":5920.49,"end":5928.01,"topics":[],"words":[{"text":"The","start":5920.49,"end":5920.61},{"text":"African","start":5920.61,"end":5921.05},{"text":"group","start":5921.05,"end":5921.25},{"text":"supports","start":5921.25,"end":5921.85},{"text":"draft","start":5922.25,"end":5922.65},{"text":"of","start":5922.65,"end":5922.81},{"text":"Article","start":5922.81,"end":5923.13},{"text":"1,","start":5923.13,"end":5923.61},{"text":"noting","start":5924.01,"end":5924.45},{"text":"the","start":5924.45,"end":5924.53},{"text":"provisions","start":5924.53,"end":5925.05},{"text":"are","start":5925.13,"end":5925.25},{"text":"reflective","start":5925.25,"end":5925.85},{"text":"of","start":5925.93,"end":5926.13},{"text":"the","start":5926.13,"end":5926.21},{"text":"discussions","start":5926.21,"end":5926.97},{"text":"we've","start":5926.97,"end":5927.17},{"text":"had","start":5927.17,"end":5927.37},{"text":"on","start":5927.37,"end":5927.45},{"text":"the","start":5927.45,"end":5927.57},{"text":"article.","start":5927.57,"end":5928.01}]},{"text":"The AG support the text in paragraph one on persons covered, transparent entity rule in paragraph two, and savings clause in paragraph four.","start":5928.57,"end":5936.09,"topics":[],"words":[{"text":"The","start":5928.57,"end":5928.69},{"text":"AG","start":5928.69,"end":5928.77},{"text":"support","start":5928.89,"end":5929.29},{"text":"the","start":5929.29,"end":5929.37},{"text":"text","start":5929.37,"end":5929.65},{"text":"in","start":5929.65,"end":5929.77},{"text":"paragraph","start":5929.77,"end":5930.21},{"text":"one","start":5930.21,"end":5930.41},{"text":"on","start":5930.41,"end":5930.57},{"text":"persons","start":5930.57,"end":5930.97},{"text":"covered,","start":5930.97,"end":5931.53},{"text":"transparent","start":5932.01,"end":5932.61},{"text":"entity","start":5932.61,"end":5932.93},{"text":"rule","start":5932.93,"end":5933.05},{"text":"in","start":5933.05,"end":5933.21},{"text":"paragraph","start":5933.21,"end":5933.69},{"text":"two,","start":5933.69,"end":5934.01},{"text":"and","start":5934.09,"end":5934.25},{"text":"savings","start":5934.25,"end":5934.65},{"text":"clause","start":5934.65,"end":5934.97},{"text":"in","start":5934.97,"end":5935.17},{"text":"paragraph","start":5935.17,"end":5935.73},{"text":"four.","start":5935.73,"end":5936.09}]},{"text":"However, in paragraph three on SCTR, wish to raise two technical concerns that merit further clarification and refinement.","start":5936.65,"end":5946.49,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"However,","start":5936.65,"end":5937.37},{"text":"in","start":5937.93,"end":5938.09},{"text":"paragraph","start":5938.09,"end":5938.57},{"text":"three","start":5938.57,"end":5938.81},{"text":"on","start":5938.81,"end":5938.93},{"text":"SCTR,","start":5938.93,"end":5940.01},{"text":"wish","start":5940.09,"end":5940.49},{"text":"to","start":5940.49,"end":5940.61},{"text":"raise","start":5940.61,"end":5941.05},{"text":"two","start":5941.45,"end":5941.85},{"text":"technical","start":5942.25,"end":5942.73},{"text":"concerns","start":5942.73,"end":5943.37},{"text":"that","start":5943.53,"end":5943.69},{"text":"merit","start":5943.69,"end":5944.09},{"text":"further","start":5944.09,"end":5944.57},{"text":"clarification","start":5944.81,"end":5945.61},{"text":"and","start":5945.61,"end":5945.81},{"text":"refinement.","start":5945.81,"end":5946.49}]},{"text":"The first one is what do we mean by statutory rates?","start":5947.41,"end":5950.45,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"The","start":5947.41,"end":5947.45},{"text":"first","start":5947.45,"end":5947.73},{"text":"one","start":5947.73,"end":5947.97},{"text":"is","start":5947.97,"end":5948.13},{"text":"what","start":5948.13,"end":5948.61},{"text":"do","start":5948.85,"end":5948.93},{"text":"we","start":5948.93,"end":5949.09},{"text":"mean","start":5949.09,"end":5949.25},{"text":"by","start":5949.25,"end":5949.49},{"text":"statutory","start":5949.49,"end":5950.17},{"text":"rates?","start":5950.17,"end":5950.45}]},{"text":"The text refers to statutory rate, but the term statutory tax rate is not defined.","start":5951.41,"end":5957.73,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"The","start":5951.41,"end":5951.53},{"text":"text","start":5951.57,"end":5951.97},{"text":"refers","start":5951.97,"end":5952.33},{"text":"to","start":5952.33,"end":5952.41},{"text":"statutory","start":5952.41,"end":5953.09},{"text":"rate,","start":5953.09,"end":5953.41},{"text":"but","start":5953.57,"end":5953.81},{"text":"the","start":5953.81,"end":5953.89},{"text":"term","start":5953.89,"end":5954.29},{"text":"statutory","start":5954.37,"end":5955.09},{"text":"tax","start":5955.49,"end":5955.77},{"text":"rate","start":5955.77,"end":5956.13},{"text":"is","start":5956.77,"end":5957.01},{"text":"not","start":5957.01,"end":5957.21},{"text":"defined.","start":5957.21,"end":5957.73}]},{"text":"We know that a tax statute may contain several rates, some of which may relate to specific type of income or category of taxpayers.","start":5958.61,"end":5966.29,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"We","start":5958.61,"end":5958.81},{"text":"know","start":5958.81,"end":5959.01},{"text":"that","start":5959.01,"end":5959.13},{"text":"a","start":5959.13,"end":5959.17},{"text":"tax","start":5959.17,"end":5959.61},{"text":"statute","start":5959.61,"end":5960.05},{"text":"may","start":5960.13,"end":5960.45},{"text":"contain","start":5960.45,"end":5960.89},{"text":"several","start":5960.89,"end":5961.33},{"text":"rates,","start":5961.33,"end":5961.73},{"text":"some","start":5961.81,"end":5962.13},{"text":"of","start":5962.13,"end":5962.25},{"text":"which","start":5962.25,"end":5962.53},{"text":"may","start":5962.53,"end":5962.69},{"text":"relate","start":5962.69,"end":5963.17},{"text":"to","start":5963.17,"end":5963.25},{"text":"specific","start":5963.25,"end":5963.73},{"text":"type","start":5963.73,"end":5964.01},{"text":"of","start":5964.01,"end":5964.13},{"text":"income","start":5964.13,"end":5964.53},{"text":"or","start":5964.77,"end":5964.93},{"text":"category","start":5964.93,"end":5965.33},{"text":"of","start":5965.33,"end":5965.49},{"text":"taxpayers.","start":5965.49,"end":5966.29}]},{"text":"We may also have net basis and several gross basis rates in the same tax statutes.","start":5967.01,"end":5973.81,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"We","start":5967.01,"end":5967.25},{"text":"may","start":5967.25,"end":5967.37},{"text":"also","start":5967.37,"end":5967.65},{"text":"have","start":5967.65,"end":5968.05},{"text":"net","start":5968.05,"end":5968.37},{"text":"basis","start":5968.37,"end":5968.77},{"text":"and","start":5968.77,"end":5969.41},{"text":"several","start":5969.57,"end":5970.29},{"text":"gross","start":5970.45,"end":5970.85},{"text":"basis","start":5970.85,"end":5971.33},{"text":"rates","start":5971.65,"end":5972.13},{"text":"in","start":5972.13,"end":5972.33},{"text":"the","start":5972.33,"end":5972.41},{"text":"same","start":5972.41,"end":5972.69},{"text":"tax","start":5972.69,"end":5973.01},{"text":"statutes.","start":5973.09,"end":5973.81}]},{"text":"Therefore, the statutory rate should be defined in the protocol for clarity and to avoid interpretative disputes.","start":5975.29,"end":5981.77,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"Therefore,","start":5975.29,"end":5975.65},{"text":"the","start":5975.65,"end":5975.73},{"text":"statutory","start":5975.73,"end":5976.17},{"text":"rate","start":5976.21,"end":5976.49},{"text":"should","start":5976.49,"end":5976.97},{"text":"be","start":5976.97,"end":5977.09},{"text":"defined","start":5977.09,"end":5977.53},{"text":"in","start":5977.53,"end":5977.65},{"text":"the","start":5977.65,"end":5977.73},{"text":"protocol","start":5977.73,"end":5978.17},{"text":"for","start":5978.17,"end":5978.33},{"text":"clarity","start":5978.33,"end":5978.89},{"text":"and","start":5978.97,"end":5979.25},{"text":"to","start":5979.25,"end":5979.33},{"text":"avoid","start":5979.33,"end":5979.85},{"text":"interpretative","start":5979.93,"end":5980.89},{"text":"disputes.","start":5981.05,"end":5981.77}]},{"text":"The second is the effect of the subject to tax rule, switching off the protocol.","start":5983.37,"end":5988.97,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"The","start":5983.37,"end":5983.49},{"text":"second","start":5983.53,"end":5984.17},{"text":"is","start":5984.81,"end":5985.05},{"text":"the","start":5985.05,"end":5985.17},{"text":"effect","start":5985.17,"end":5985.53},{"text":"of","start":5985.53,"end":5985.65},{"text":"the","start":5985.65,"end":5985.73},{"text":"subject","start":5985.73,"end":5986.13},{"text":"to","start":5986.13,"end":5986.21},{"text":"tax","start":5986.21,"end":5986.49},{"text":"rule,","start":5986.49,"end":5986.89},{"text":"switching","start":5987.69,"end":5988.17},{"text":"off","start":5988.17,"end":5988.25},{"text":"the","start":5988.25,"end":5988.33},{"text":"protocol.","start":5988.33,"end":5988.97}]},{"text":"We note that the current drafting suggests the switch off of the protocol when income is subject to a low level of taxation.","start":5989.93,"end":5996.89,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"We","start":5989.93,"end":5990.09},{"text":"note","start":5990.09,"end":5990.37},{"text":"that","start":5990.37,"end":5990.49},{"text":"the","start":5990.49,"end":5990.57},{"text":"current","start":5990.57,"end":5990.93},{"text":"drafting","start":5990.93,"end":5991.37},{"text":"suggests","start":5991.37,"end":5992.09},{"text":"the","start":5992.33,"end":5992.53},{"text":"switch","start":5992.53,"end":5992.89},{"text":"off","start":5992.89,"end":5993.21},{"text":"of","start":5993.37,"end":5993.49},{"text":"the","start":5993.49,"end":5993.61},{"text":"protocol","start":5993.61,"end":5994.17},{"text":"when","start":5994.17,"end":5994.49},{"text":"income","start":5994.49,"end":5994.89},{"text":"is","start":5994.89,"end":5995.09},{"text":"subject","start":5995.09,"end":5995.53},{"text":"to","start":5995.53,"end":5995.61},{"text":"a","start":5995.61,"end":5995.65},{"text":"low","start":5995.65,"end":5995.85},{"text":"level","start":5995.85,"end":5996.09},{"text":"of","start":5996.09,"end":5996.17},{"text":"taxation.","start":5996.17,"end":5996.89}]},{"text":"The African group seek clarity on the applicable taxation instrument in that instance.","start":5997.37,"end":6002.57,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"The","start":5997.37,"end":5997.49},{"text":"African","start":5997.53,"end":5997.93},{"text":"group","start":5997.93,"end":5998.17},{"text":"seek","start":5998.17,"end":5998.37},{"text":"clarity","start":5998.37,"end":5998.97},{"text":"on","start":5998.97,"end":5999.13},{"text":"the","start":5999.13,"end":5999.25},{"text":"applicable","start":5999.25,"end":5999.93},{"text":"taxation","start":6000.17,"end":6000.65},{"text":"instrument","start":6000.65,"end":6001.21},{"text":"in","start":6001.21,"end":6001.45},{"text":"that","start":6001.45,"end":6001.69},{"text":"instance.","start":6001.69,"end":6002.57}]},{"text":"When there is that switch off, will it be the existing bilateral tax treaty that will apply or the domestic law?","start":6003.81,"end":6009.37,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"When","start":6003.81,"end":6004.09},{"text":"there","start":6004.09,"end":6004.21},{"text":"is","start":6004.21,"end":6004.33},{"text":"that","start":6004.33,"end":6004.49},{"text":"switch","start":6004.49,"end":6004.81},{"text":"off,","start":6004.81,"end":6005.05},{"text":"will","start":6005.37,"end":6005.57},{"text":"it","start":6005.57,"end":6005.65},{"text":"be","start":6005.65,"end":6005.77},{"text":"the","start":6005.77,"end":6005.85},{"text":"existing","start":6005.85,"end":6006.21},{"text":"bilateral","start":6006.21,"end":6006.61},{"text":"tax","start":6006.61,"end":6006.89},{"text":"treaty","start":6006.89,"end":6007.37},{"text":"that","start":6007.45,"end":6007.61},{"text":"will","start":6007.61,"end":6007.77},{"text":"apply","start":6007.77,"end":6008.25},{"text":"or","start":6008.25,"end":6008.49},{"text":"the","start":6008.49,"end":6008.57},{"text":"domestic","start":6008.57,"end":6009.13},{"text":"law?","start":6009.13,"end":6009.37}]},{"text":"In our view, when the protocol is switched off by the SCCI, the applicable law should revert to domestic legislation and not the bilateral treaty.","start":6010.17,"end":6020.89,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"In","start":6010.17,"end":6010.41},{"text":"our","start":6010.41,"end":6010.49},{"text":"view,","start":6010.49,"end":6010.97},{"text":"when","start":6011.09,"end":6011.37},{"text":"the","start":6011.61,"end":6011.85},{"text":"protocol","start":6012.17,"end":6012.61},{"text":"is","start":6012.61,"end":6012.69},{"text":"switched","start":6012.69,"end":6013.05},{"text":"off","start":6013.05,"end":6013.29},{"text":"by","start":6014.33,"end":6014.57},{"text":"the","start":6014.57,"end":6014.65},{"text":"SCCI,","start":6014.65,"end":6015.25},{"text":"the","start":6015.53,"end":6015.65},{"text":"applicable","start":6015.65,"end":6016.21},{"text":"law","start":6016.21,"end":6016.33},{"text":"should","start":6016.33,"end":6016.61},{"text":"revert","start":6016.61,"end":6017.01},{"text":"to","start":6017.01,"end":6017.09},{"text":"domestic","start":6017.09,"end":6017.65},{"text":"legislation","start":6017.69,"end":6018.41},{"text":"and","start":6018.65,"end":6018.93},{"text":"not","start":6018.93,"end":6019.09},{"text":"the","start":6019.09,"end":6019.17},{"text":"bilateral","start":6019.17,"end":6019.93},{"text":"treaty.","start":6020.17,"end":6020.89}]},{"text":"Madam Chair, I will now remove my cap for the AG and put on the cap of Nigeria.","start":6022.09,"end":6029.37,"topics":[],"words":[{"text":"Madam","start":6022.09,"end":6022.49},{"text":"Chair,","start":6022.49,"end":6022.89},{"text":"I","start":6023.05,"end":6023.21},{"text":"will","start":6023.21,"end":6023.37},{"text":"now","start":6023.37,"end":6023.53},{"text":"remove","start":6023.53,"end":6023.85},{"text":"my","start":6023.85,"end":6024.01},{"text":"cap","start":6024.01,"end":6024.33},{"text":"for","start":6024.97,"end":6025.69},{"text":"the","start":6025.93,"end":6026.05},{"text":"AG","start":6026.17,"end":6026.37},{"text":"and","start":6026.81,"end":6027.13},{"text":"put","start":6027.13,"end":6027.37},{"text":"on","start":6027.37,"end":6027.53},{"text":"the","start":6027.53,"end":6027.61},{"text":"cap","start":6027.61,"end":6027.93},{"text":"of","start":6027.93,"end":6028.25},{"text":"Nigeria.","start":6028.65,"end":6029.37}]},{"text":"So in its national capacity, Nigeria wish to make the following additional comments.","start":6030.41,"end":6035.21,"topics":[],"words":[{"text":"So","start":6030.41,"end":6030.65},{"text":"in","start":6030.65,"end":6030.81},{"text":"its","start":6030.81,"end":6030.97},{"text":"national","start":6030.97,"end":6031.33},{"text":"capacity,","start":6031.33,"end":6032.01},{"text":"Nigeria","start":6032.65,"end":6033.05},{"text":"wish","start":6033.05,"end":6033.25},{"text":"to","start":6033.25,"end":6033.37},{"text":"make","start":6033.37,"end":6033.61},{"text":"the","start":6033.61,"end":6033.69},{"text":"following","start":6033.69,"end":6034.09},{"text":"additional","start":6034.09,"end":6034.57},{"text":"comments.","start":6034.57,"end":6035.21}]},{"text":"Number one, we think the SST has been presented here is broader than the scope that is envisaged under the terms of reference because this is meant to cover gross basis, I mean, sorry, it's meant to cover cross-border income, taxation of cross-border income.","start":6035.85,"end":6060.97,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."},{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."}],"words":[{"text":"Number","start":6035.85,"end":6036.25},{"text":"one,","start":6036.25,"end":6036.65},{"text":"we","start":6037.69,"end":6037.93},{"text":"think","start":6037.93,"end":6038.25},{"text":"the","start":6038.33,"end":6038.45},{"text":"SST","start":6038.49,"end":6039.29},{"text":"has","start":6039.29,"end":6039.45},{"text":"been","start":6039.45,"end":6039.61},{"text":"presented","start":6039.61,"end":6040.09},{"text":"here","start":6040.09,"end":6040.57},{"text":"is","start":6040.81,"end":6041.21},{"text":"broader","start":6041.69,"end":6042.33},{"text":"than","start":6042.65,"end":6042.85},{"text":"the","start":6042.85,"end":6042.93},{"text":"scope","start":6042.93,"end":6043.37},{"text":"that","start":6043.69,"end":6044.09},{"text":"is","start":6044.81,"end":6044.97},{"text":"envisaged","start":6044.97,"end":6045.73},{"text":"under","start":6045.93,"end":6046.37},{"text":"the","start":6046.37,"end":6046.45},{"text":"terms","start":6046.45,"end":6047.21},{"text":"of","start":6047.53,"end":6047.85},{"text":"reference","start":6048.17,"end":6048.81},{"text":"because","start":6049.05,"end":6049.33},{"text":"this","start":6049.33,"end":6049.53},{"text":"is","start":6049.53,"end":6049.69},{"text":"meant","start":6049.69,"end":6049.89},{"text":"to","start":6049.89,"end":6050.01},{"text":"cover","start":6050.01,"end":6050.57},{"text":"gross","start":6052.41,"end":6052.89},{"text":"basis,","start":6052.89,"end":6053.53},{"text":"I","start":6053.85,"end":6053.93},{"text":"mean,","start":6053.93,"end":6054.09},{"text":"sorry,","start":6054.09,"end":6054.25},{"text":"it's","start":6054.25,"end":6054.49},{"text":"meant","start":6054.49,"end":6054.69},{"text":"to","start":6054.69,"end":6054.77},{"text":"cover","start":6054.77,"end":6055.29},{"text":"cross-border","start":6057.37,"end":6058.49},{"text":"income,","start":6059.21,"end":6059.57},{"text":"taxation","start":6059.57,"end":6059.89},{"text":"of","start":6059.89,"end":6060.01},{"text":"cross-border","start":6060.05,"end":6060.57},{"text":"income.","start":6060.57,"end":6060.97}]},{"text":"We also seek clarity on how the top of tax will be implemented to prevent double taxation where the source state is taxing back and the resident state has also taxed but below the SCT rates.","start":6062.13,"end":6079.73,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"We","start":6062.13,"end":6062.33},{"text":"also","start":6062.33,"end":6062.53},{"text":"seek","start":6062.53,"end":6062.97},{"text":"clarity","start":6062.97,"end":6063.73},{"text":"on","start":6064.93,"end":6065.97},{"text":"how","start":6066.29,"end":6066.53},{"text":"the","start":6066.53,"end":6066.61},{"text":"top","start":6066.61,"end":6067.01},{"text":"of","start":6067.01,"end":6067.17},{"text":"tax","start":6067.17,"end":6067.49},{"text":"will","start":6067.57,"end":6067.77},{"text":"be","start":6067.77,"end":6067.89},{"text":"implemented","start":6067.89,"end":6069.21},{"text":"to","start":6069.97,"end":6070.13},{"text":"prevent","start":6070.13,"end":6070.57},{"text":"double","start":6070.57,"end":6070.77},{"text":"taxation","start":6070.77,"end":6071.41},{"text":"where","start":6071.73,"end":6072.29},{"text":"the","start":6072.61,"end":6072.69},{"text":"source","start":6073.41,"end":6073.77},{"text":"state","start":6073.77,"end":6074.21},{"text":"is","start":6074.21,"end":6074.37},{"text":"taxing","start":6074.37,"end":6074.77},{"text":"back","start":6074.77,"end":6075.17},{"text":"and","start":6075.41,"end":6075.73},{"text":"the","start":6075.73,"end":6075.81},{"text":"resident","start":6075.81,"end":6076.33},{"text":"state","start":6076.33,"end":6076.61},{"text":"has","start":6076.69,"end":6076.93},{"text":"also","start":6076.93,"end":6077.17},{"text":"taxed","start":6077.17,"end":6077.49},{"text":"but","start":6077.49,"end":6077.81},{"text":"below","start":6077.81,"end":6078.37},{"text":"the","start":6078.53,"end":6078.65},{"text":"SCT","start":6078.69,"end":6079.21},{"text":"rates.","start":6079.21,"end":6079.73}]},{"text":"We will need clarification on this especially as there is a comment on whether there will be explanatory statement.","start":6079.89,"end":6087.49,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"We","start":6079.89,"end":6080.37},{"text":"will","start":6080.53,"end":6080.69},{"text":"need","start":6080.69,"end":6080.93},{"text":"clarification","start":6080.93,"end":6081.57},{"text":"on","start":6081.57,"end":6081.65},{"text":"this","start":6081.65,"end":6081.89},{"text":"especially","start":6081.89,"end":6082.61},{"text":"as","start":6083.09,"end":6083.57},{"text":"there","start":6083.81,"end":6083.97},{"text":"is","start":6083.97,"end":6084.09},{"text":"a","start":6084.09,"end":6084.13},{"text":"comment","start":6084.13,"end":6084.53},{"text":"on","start":6084.53,"end":6084.69},{"text":"whether","start":6084.69,"end":6085.01},{"text":"there","start":6085.01,"end":6085.17},{"text":"will","start":6085.17,"end":6085.33},{"text":"be","start":6085.33,"end":6085.65},{"text":"explanatory","start":6086.13,"end":6086.89},{"text":"statement.","start":6086.89,"end":6087.49}]},{"text":"We think explanatory statement should clearly provide clarity there madam police paragraph for ease the protocol shall not affect the taxation by a state party of his residents except with respect to the benefits granted under article 9 10 and 11 that is in the savings clause Nigeria is unclear why there is a reference to the whole of article 9 Greater clarity is required as to the rationale for the listing of the paragraph in the savings clause.","start":6087.65,"end":6122.09,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"We","start":6087.65,"end":6087.85},{"text":"think","start":6087.85,"end":6088.21},{"text":"explanatory","start":6088.29,"end":6089.09},{"text":"statement","start":6089.09,"end":6089.73},{"text":"should","start":6089.89,"end":6090.21},{"text":"clearly","start":6090.21,"end":6090.77},{"text":"provide","start":6091.17,"end":6091.81},{"text":"clarity","start":6092.13,"end":6092.85},{"text":"there","start":6094.05,"end":6094.25},{"text":"madam","start":6094.25,"end":6094.77},{"text":"police","start":6094.81,"end":6095.33},{"text":"paragraph","start":6095.33,"end":6095.85},{"text":"for","start":6095.85,"end":6096.13},{"text":"ease","start":6096.13,"end":6096.53},{"text":"the","start":6097.17,"end":6097.33},{"text":"protocol","start":6097.33,"end":6097.81},{"text":"shall","start":6097.81,"end":6097.97},{"text":"not","start":6097.97,"end":6098.29},{"text":"affect","start":6098.29,"end":6098.77},{"text":"the","start":6098.93,"end":6099.05},{"text":"taxation","start":6099.09,"end":6099.81},{"text":"by","start":6099.89,"end":6100.05},{"text":"a","start":6100.05,"end":6100.09},{"text":"state","start":6100.09,"end":6100.37},{"text":"party","start":6100.37,"end":6100.77},{"text":"of","start":6101.01,"end":6101.17},{"text":"his","start":6101.17,"end":6101.33},{"text":"residents","start":6101.33,"end":6102.13},{"text":"except","start":6102.57,"end":6103.01},{"text":"with","start":6103.01,"end":6103.25},{"text":"respect","start":6103.25,"end":6103.61},{"text":"to","start":6103.61,"end":6103.69},{"text":"the","start":6103.69,"end":6103.77},{"text":"benefits","start":6103.77,"end":6104.29},{"text":"granted","start":6104.29,"end":6104.85},{"text":"under","start":6104.93,"end":6105.25},{"text":"article","start":6105.33,"end":6105.69},{"text":"9","start":6105.69,"end":6106.21},{"text":"10","start":6106.29,"end":6106.61},{"text":"and","start":6106.65,"end":6106.89},{"text":"11","start":6106.89,"end":6107.33},{"text":"that","start":6107.49,"end":6107.73},{"text":"is","start":6107.73,"end":6107.89},{"text":"in","start":6107.89,"end":6107.97},{"text":"the","start":6107.97,"end":6108.05},{"text":"savings","start":6108.05,"end":6108.45},{"text":"clause","start":6108.45,"end":6108.77},{"text":"Nigeria","start":6109.81,"end":6110.29},{"text":"is","start":6110.29,"end":6110.41},{"text":"unclear","start":6110.41,"end":6110.93},{"text":"why","start":6111.09,"end":6111.41},{"text":"there","start":6111.41,"end":6111.53},{"text":"is","start":6111.53,"end":6111.65},{"text":"a","start":6111.65,"end":6111.69},{"text":"reference","start":6111.69,"end":6112.29},{"text":"to","start":6112.29,"end":6112.37},{"text":"the","start":6112.37,"end":6112.45},{"text":"whole","start":6112.45,"end":6112.85},{"text":"of","start":6112.85,"end":6113.09},{"text":"article","start":6113.09,"end":6113.45},{"text":"9","start":6113.45,"end":6113.89},{"text":"Greater","start":6115.77,"end":6116.09},{"text":"clarity","start":6116.09,"end":6116.53},{"text":"is","start":6116.53,"end":6116.73},{"text":"required","start":6116.73,"end":6117.21},{"text":"as","start":6117.21,"end":6117.53},{"text":"to","start":6117.53,"end":6117.93},{"text":"the","start":6117.93,"end":6118.09},{"text":"rationale","start":6118.57,"end":6119.25},{"text":"for","start":6119.29,"end":6119.53},{"text":"the","start":6119.53,"end":6119.61},{"text":"listing","start":6119.61,"end":6120.17},{"text":"of","start":6120.17,"end":6120.29},{"text":"the","start":6120.29,"end":6120.37},{"text":"paragraph","start":6120.37,"end":6120.97},{"text":"in","start":6120.97,"end":6121.13},{"text":"the","start":6121.13,"end":6121.25},{"text":"savings","start":6121.25,"end":6121.61},{"text":"clause.","start":6121.61,"end":6122.09}]},{"text":"If it is because of the non-discrimination provision in paragraph two, then the reference in the savings clause should be limited to paragraph two of Article nine and not the whole paragraph, not the whole Article nine.","start":6122.89,"end":6133.77,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"If","start":6122.89,"end":6123.05},{"text":"it","start":6123.05,"end":6123.21},{"text":"is","start":6123.21,"end":6123.37},{"text":"because","start":6123.37,"end":6123.69},{"text":"of","start":6123.69,"end":6123.85},{"text":"the","start":6123.85,"end":6123.93},{"text":"non-discrimination","start":6123.93,"end":6124.89},{"text":"provision","start":6124.89,"end":6125.29},{"text":"in","start":6125.29,"end":6125.37},{"text":"paragraph","start":6125.37,"end":6125.85},{"text":"two,","start":6125.85,"end":6126.33},{"text":"then","start":6126.73,"end":6127.01},{"text":"the","start":6127.01,"end":6127.09},{"text":"reference","start":6127.09,"end":6127.69},{"text":"in","start":6127.69,"end":6127.85},{"text":"the","start":6127.85,"end":6127.93},{"text":"savings","start":6127.93,"end":6128.33},{"text":"clause","start":6128.33,"end":6128.65},{"text":"should","start":6128.65,"end":6128.85},{"text":"be","start":6128.85,"end":6128.93},{"text":"limited","start":6128.93,"end":6129.37},{"text":"to","start":6129.37,"end":6129.53},{"text":"paragraph","start":6129.53,"end":6130.01},{"text":"two","start":6130.01,"end":6130.17},{"text":"of","start":6130.17,"end":6130.33},{"text":"Article","start":6130.33,"end":6130.65},{"text":"nine","start":6130.65,"end":6131.05},{"text":"and","start":6131.05,"end":6131.33},{"text":"not","start":6131.33,"end":6131.57},{"text":"the","start":6131.57,"end":6131.65},{"text":"whole","start":6131.65,"end":6131.85},{"text":"paragraph,","start":6131.85,"end":6132.65},{"text":"not","start":6132.65,"end":6132.93},{"text":"the","start":6132.93,"end":6133.01},{"text":"whole","start":6133.01,"end":6133.21},{"text":"Article","start":6133.21,"end":6133.57},{"text":"nine.","start":6133.57,"end":6133.77}]},{"text":"Without such clarification, there's a risk of uncertainty in the application and inconsistency in interpretation across jurisdictions.","start":6134.49,"end":6143.53,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Without","start":6134.49,"end":6134.77},{"text":"such","start":6134.77,"end":6135.01},{"text":"clarification,","start":6135.01,"end":6135.77},{"text":"there's","start":6135.85,"end":6136.17},{"text":"a","start":6136.17,"end":6136.21},{"text":"risk","start":6136.21,"end":6136.49},{"text":"of","start":6136.49,"end":6136.65},{"text":"uncertainty","start":6136.69,"end":6137.45},{"text":"in","start":6137.45,"end":6137.93},{"text":"the","start":6138.73,"end":6138.93},{"text":"application","start":6138.93,"end":6139.61},{"text":"and","start":6139.85,"end":6140.09},{"text":"inconsistency","start":6140.09,"end":6140.85},{"text":"in","start":6140.85,"end":6141.05},{"text":"interpretation","start":6141.45,"end":6142.25},{"text":"across","start":6142.25,"end":6142.65},{"text":"jurisdictions.","start":6142.73,"end":6143.53}]},{"text":"Thank you, Madam Chair.","start":6143.85,"end":6144.73,"topics":[],"words":[{"text":"Thank","start":6143.85,"end":6144.09},{"text":"you,","start":6144.09,"end":6144.17},{"text":"Madam","start":6144.17,"end":6144.41},{"text":"Chair.","start":6144.41,"end":6144.73}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":"Africa Group","function":"Representative"}},{"statement_number":28,"start":6146.37,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=6147","paragraphs":[{"sentences":[{"text":"Thank you, Nigeria, for those technical, well, initial comments and also your technical comments.","start":6146.37,"end":6151.97,"topics":[],"words":[{"text":"Thank","start":6146.37,"end":6146.61},{"text":"you,","start":6146.61,"end":6146.69},{"text":"Nigeria,","start":6146.69,"end":6147.25},{"text":"for","start":6147.25,"end":6147.41},{"text":"those","start":6147.41,"end":6147.89},{"text":"technical,","start":6147.97,"end":6148.61},{"text":"well,","start":6148.61,"end":6148.85},{"text":"initial","start":6149.01,"end":6149.49},{"text":"comments","start":6149.49,"end":6149.93},{"text":"and","start":6149.93,"end":6150.09},{"text":"also","start":6150.09,"end":6150.37},{"text":"your","start":6150.37,"end":6150.57},{"text":"technical","start":6150.57,"end":6151.33},{"text":"comments.","start":6151.33,"end":6151.97}]},{"text":"I think at least one of the points was the same that Azerbaijan and Norway on the scope.","start":6153.01,"end":6159.33,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"I","start":6153.01,"end":6153.17},{"text":"think","start":6153.33,"end":6153.85},{"text":"at","start":6153.85,"end":6154.05},{"text":"least","start":6154.73,"end":6154.93},{"text":"one","start":6154.93,"end":6155.17},{"text":"of","start":6155.17,"end":6155.25},{"text":"the","start":6155.25,"end":6155.37},{"text":"points","start":6155.37,"end":6155.73},{"text":"was","start":6155.73,"end":6155.89},{"text":"the","start":6155.89,"end":6156.01},{"text":"same","start":6156.01,"end":6156.37},{"text":"that","start":6156.37,"end":6156.53},{"text":"Azerbaijan","start":6156.53,"end":6157.41},{"text":"and","start":6157.41,"end":6157.69},{"text":"Norway","start":6157.69,"end":6158.21},{"text":"on","start":6158.21,"end":6158.73},{"text":"the","start":6158.73,"end":6158.81},{"text":"scope.","start":6158.85,"end":6159.33}]},{"text":"And I think that's not difficult to solve.","start":6159.89,"end":6163.25,"topics":[],"words":[{"text":"And","start":6159.89,"end":6160.09},{"text":"I","start":6160.09,"end":6160.53},{"text":"think","start":6160.53,"end":6160.93},{"text":"that's","start":6160.93,"end":6161.73},{"text":"not","start":6161.89,"end":6162.21},{"text":"difficult","start":6162.21,"end":6162.73},{"text":"to","start":6162.73,"end":6162.81},{"text":"solve.","start":6162.85,"end":6163.25}]},{"text":"I think perhaps the way I read it is that, you know, it only applies to the scope of the protocol.","start":6163.25,"end":6170.93,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"I","start":6163.25,"end":6163.33},{"text":"think","start":6163.33,"end":6164.05},{"text":"perhaps","start":6164.13,"end":6165.25},{"text":"the","start":6166.21,"end":6166.37},{"text":"way","start":6166.37,"end":6166.49},{"text":"I","start":6166.49,"end":6166.69},{"text":"read","start":6166.69,"end":6167.01},{"text":"it","start":6167.01,"end":6167.17},{"text":"is","start":6167.17,"end":6167.33},{"text":"that,","start":6167.33,"end":6167.73},{"text":"you","start":6167.93,"end":6168.01},{"text":"know,","start":6168.01,"end":6168.21},{"text":"it","start":6168.21,"end":6168.29},{"text":"only","start":6168.29,"end":6168.57},{"text":"applies","start":6168.57,"end":6168.93},{"text":"to","start":6168.93,"end":6169.09},{"text":"the","start":6169.09,"end":6169.25},{"text":"scope","start":6169.57,"end":6170.09},{"text":"of","start":6170.09,"end":6170.21},{"text":"the","start":6170.21,"end":6170.33},{"text":"protocol.","start":6170.33,"end":6170.93}]},{"text":"So I don't have that concern, but it can be clarified.","start":6170.93,"end":6174.57,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"So","start":6170.93,"end":6171.25},{"text":"I","start":6171.25,"end":6171.65},{"text":"don't","start":6171.65,"end":6171.93},{"text":"have","start":6171.93,"end":6172.05},{"text":"that","start":6172.05,"end":6172.29},{"text":"concern,","start":6172.29,"end":6172.77},{"text":"but","start":6172.77,"end":6173.01},{"text":"it","start":6173.33,"end":6173.53},{"text":"can","start":6173.53,"end":6173.81},{"text":"be","start":6173.89,"end":6174.01},{"text":"clarified.","start":6174.01,"end":6174.57}]},{"text":"So Thank you for those comments, Africa Group and Nigeria.","start":6174.57,"end":6179.17,"topics":[],"words":[{"text":"So","start":6174.57,"end":6174.85},{"text":"Thank","start":6175.25,"end":6175.41},{"text":"you","start":6175.41,"end":6175.49},{"text":"for","start":6175.49,"end":6175.65},{"text":"those","start":6175.65,"end":6175.89},{"text":"comments,","start":6175.89,"end":6176.61},{"text":"Africa","start":6177.41,"end":6177.81},{"text":"Group","start":6177.81,"end":6178.13},{"text":"and","start":6178.13,"end":6178.53},{"text":"Nigeria.","start":6178.53,"end":6179.17}]},{"text":"I have India, please go ahead.","start":6181.49,"end":6183.01,"topics":[],"words":[{"text":"I","start":6181.49,"end":6181.65},{"text":"have","start":6181.65,"end":6181.89},{"text":"India,","start":6181.89,"end":6182.29},{"text":"please","start":6182.29,"end":6182.53},{"text":"go","start":6182.53,"end":6182.77},{"text":"ahead.","start":6182.77,"end":6183.01}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":29,"start":6189.01,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=6190","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":6189.01,"end":6189.73,"topics":[],"words":[{"text":"Thank","start":6189.01,"end":6189.25},{"text":"you,","start":6189.25,"end":6189.33},{"text":"Chair.","start":6189.33,"end":6189.73}]},{"text":"At the outset, we would like to place on record our appreciation and congratulations to the co-lead and the Secretariat for their considerable efforts in preparing the draft.","start":6190.37,"end":6201.33,"topics":[],"words":[{"text":"At","start":6190.37,"end":6190.45},{"text":"the","start":6190.45,"end":6190.61},{"text":"outset,","start":6190.61,"end":6191.17},{"text":"we","start":6191.21,"end":6191.29},{"text":"would","start":6191.29,"end":6191.41},{"text":"like","start":6191.41,"end":6191.65},{"text":"to","start":6191.65,"end":6192.41},{"text":"place","start":6193.33,"end":6193.65},{"text":"on","start":6193.65,"end":6193.73},{"text":"record","start":6193.73,"end":6194.05},{"text":"our","start":6194.05,"end":6194.21},{"text":"appreciation","start":6194.21,"end":6194.97},{"text":"and","start":6194.97,"end":6195.17},{"text":"congratulations","start":6195.17,"end":6196.17},{"text":"to","start":6196.29,"end":6196.45},{"text":"the","start":6196.45,"end":6196.53},{"text":"co-lead","start":6196.53,"end":6197.01},{"text":"and","start":6197.01,"end":6197.13},{"text":"the","start":6197.13,"end":6197.21},{"text":"Secretariat","start":6197.21,"end":6197.89},{"text":"for","start":6198.45,"end":6198.61},{"text":"their","start":6198.61,"end":6198.77},{"text":"considerable","start":6198.77,"end":6199.49},{"text":"efforts","start":6199.49,"end":6200.05},{"text":"in","start":6200.05,"end":6200.21},{"text":"preparing","start":6200.21,"end":6200.65},{"text":"the","start":6200.65,"end":6200.77},{"text":"draft.","start":6200.77,"end":6201.33}]},{"text":"and advancing the work on Protocol 1 on the taxation of cross-border services in an increasingly digitalized economy.","start":6202.25,"end":6209.37,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"and","start":6202.25,"end":6202.45},{"text":"advancing","start":6202.45,"end":6202.97},{"text":"the","start":6202.97,"end":6203.09},{"text":"work","start":6203.09,"end":6203.45},{"text":"on","start":6203.45,"end":6203.61},{"text":"Protocol","start":6203.61,"end":6204.09},{"text":"1","start":6204.09,"end":6204.41},{"text":"on","start":6204.41,"end":6204.57},{"text":"the","start":6204.57,"end":6204.69},{"text":"taxation","start":6204.69,"end":6205.29},{"text":"of","start":6205.29,"end":6205.41},{"text":"cross-border","start":6205.41,"end":6206.05},{"text":"services","start":6206.05,"end":6206.81},{"text":"in","start":6207.33,"end":6207.41},{"text":"an","start":6207.41,"end":6207.61},{"text":"increasingly","start":6207.61,"end":6208.17},{"text":"digitalized","start":6208.17,"end":6208.77},{"text":"economy.","start":6208.77,"end":6209.37}]},{"text":"We do appreciate that you had invited article by article intervention.","start":6210.81,"end":6214.41,"topics":[],"words":[{"text":"We","start":6210.81,"end":6210.97},{"text":"do","start":6210.97,"end":6211.13},{"text":"appreciate","start":6211.13,"end":6211.69},{"text":"that","start":6211.69,"end":6211.93},{"text":"you","start":6212.01,"end":6212.21},{"text":"had","start":6212.21,"end":6212.37},{"text":"invited","start":6212.37,"end":6212.89},{"text":"article","start":6212.89,"end":6213.21},{"text":"by","start":6213.21,"end":6213.37},{"text":"article","start":6213.37,"end":6213.73},{"text":"intervention.","start":6213.73,"end":6214.41}]},{"text":"However, given the significant interlinkages within the draft, I am taking the liberty of making a few broad observations on certain provisions that have an overarching bearing on the framework as a whole.","start":6215.13,"end":6227.61,"topics":[],"words":[{"text":"However,","start":6215.13,"end":6215.65},{"text":"given","start":6215.65,"end":6215.93},{"text":"the","start":6215.93,"end":6216.05},{"text":"significant","start":6216.17,"end":6216.89},{"text":"interlinkages","start":6216.89,"end":6217.65},{"text":"within","start":6217.65,"end":6217.93},{"text":"the","start":6217.93,"end":6218.01},{"text":"draft,","start":6218.01,"end":6218.57},{"text":"I","start":6218.65,"end":6218.77},{"text":"am","start":6218.77,"end":6218.89},{"text":"taking","start":6218.89,"end":6219.21},{"text":"the","start":6219.21,"end":6219.33},{"text":"liberty","start":6219.33,"end":6219.85},{"text":"of","start":6219.85,"end":6220.09},{"text":"making","start":6220.09,"end":6220.41},{"text":"a","start":6220.41,"end":6220.49},{"text":"few","start":6220.49,"end":6220.97},{"text":"broad","start":6220.97,"end":6221.37},{"text":"observations","start":6221.37,"end":6222.33},{"text":"on","start":6222.81,"end":6223.01},{"text":"certain","start":6223.01,"end":6223.37},{"text":"provisions","start":6223.37,"end":6223.89},{"text":"that","start":6223.89,"end":6224.25},{"text":"have","start":6224.25,"end":6224.57},{"text":"an","start":6224.57,"end":6224.81},{"text":"overarching","start":6224.81,"end":6225.37},{"text":"bearing","start":6225.37,"end":6225.85},{"text":"on","start":6226.25,"end":6226.41},{"text":"the","start":6226.41,"end":6226.53},{"text":"framework","start":6226.53,"end":6227.05},{"text":"as","start":6227.05,"end":6227.21},{"text":"a","start":6227.21,"end":6227.29},{"text":"whole.","start":6227.29,"end":6227.61}]},{"text":"and in our view require greater clarity before we proceed to the detailed article by article examination.","start":6228.25,"end":6235.37,"topics":[],"words":[{"text":"and","start":6228.25,"end":6228.45},{"text":"in","start":6228.45,"end":6228.57},{"text":"our","start":6228.57,"end":6228.81},{"text":"view","start":6228.81,"end":6229.21},{"text":"require","start":6229.29,"end":6229.93},{"text":"greater","start":6229.93,"end":6230.41},{"text":"clarity","start":6230.69,"end":6231.37},{"text":"before","start":6231.69,"end":6232.13},{"text":"we","start":6232.13,"end":6232.25},{"text":"proceed","start":6232.25,"end":6232.65},{"text":"to","start":6232.65,"end":6232.81},{"text":"the","start":6232.81,"end":6232.89},{"text":"detailed","start":6232.89,"end":6233.53},{"text":"article","start":6233.53,"end":6233.93},{"text":"by","start":6233.93,"end":6234.17},{"text":"article","start":6234.17,"end":6234.53},{"text":"examination.","start":6234.53,"end":6235.37}]},{"text":"We would begin with the issue of taxes covered under Article 2 to start with.","start":6238.09,"end":6242.57,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"We","start":6238.09,"end":6238.29},{"text":"would","start":6238.29,"end":6238.41},{"text":"begin","start":6238.41,"end":6238.73},{"text":"with","start":6238.73,"end":6238.97},{"text":"the","start":6238.97,"end":6239.05},{"text":"issue","start":6239.13,"end":6239.61},{"text":"of","start":6239.61,"end":6239.85},{"text":"taxes","start":6239.85,"end":6240.29},{"text":"covered","start":6240.29,"end":6240.61},{"text":"under","start":6240.61,"end":6240.89},{"text":"Article","start":6240.89,"end":6241.37},{"text":"2","start":6241.37,"end":6241.69},{"text":"to","start":6241.69,"end":6241.89},{"text":"start","start":6241.89,"end":6242.33},{"text":"with.","start":6242.33,"end":6242.57}]},{"text":"India has expressed its reservation regarding the inclusion of excise taxes within the scope of covered taxes under Protocol 1.","start":6243.29,"end":6251.13,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"India","start":6243.29,"end":6243.61},{"text":"has","start":6243.61,"end":6243.93},{"text":"expressed","start":6243.93,"end":6244.57},{"text":"its","start":6244.57,"end":6244.81},{"text":"reservation","start":6244.81,"end":6245.53},{"text":"regarding","start":6245.53,"end":6245.97},{"text":"the","start":6245.97,"end":6246.05},{"text":"inclusion","start":6246.05,"end":6246.73},{"text":"of","start":6246.73,"end":6246.97},{"text":"excise","start":6246.97,"end":6247.53},{"text":"taxes","start":6247.53,"end":6248.09},{"text":"within","start":6248.49,"end":6248.85},{"text":"the","start":6248.85,"end":6248.97},{"text":"scope","start":6248.97,"end":6249.37},{"text":"of","start":6249.37,"end":6249.53},{"text":"covered","start":6249.53,"end":6249.81},{"text":"taxes","start":6249.81,"end":6250.17},{"text":"under","start":6250.17,"end":6250.37},{"text":"Protocol","start":6250.37,"end":6250.89},{"text":"1.","start":6250.89,"end":6251.13}]},{"text":"In the Indian context, excise duties are levied on manufactured goods, especially at the stage of production.","start":6252.49,"end":6259.45,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"In","start":6252.49,"end":6252.65},{"text":"the","start":6252.65,"end":6252.77},{"text":"Indian","start":6252.77,"end":6253.13},{"text":"context,","start":6253.13,"end":6253.77},{"text":"excise","start":6253.93,"end":6254.41},{"text":"duties","start":6254.41,"end":6254.97},{"text":"are","start":6254.97,"end":6255.13},{"text":"levied","start":6255.13,"end":6255.53},{"text":"on","start":6255.53,"end":6255.69},{"text":"manufactured","start":6255.69,"end":6256.41},{"text":"goods,","start":6256.41,"end":6256.89},{"text":"especially","start":6257.09,"end":6257.77},{"text":"at","start":6257.77,"end":6257.93},{"text":"the","start":6257.93,"end":6258.01},{"text":"stage","start":6258.01,"end":6258.57},{"text":"of","start":6258.57,"end":6258.73},{"text":"production.","start":6258.73,"end":6259.45}]},{"text":"Bringing such taxes within the framework of this protocol introduces a layer of complexity that in our view requires careful consideration.","start":6260.97,"end":6269.45,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"Bringing","start":6260.97,"end":6261.37},{"text":"such","start":6261.37,"end":6261.61},{"text":"taxes","start":6261.61,"end":6262.29},{"text":"within","start":6262.29,"end":6262.49},{"text":"the","start":6262.49,"end":6262.61},{"text":"framework","start":6262.61,"end":6263.05},{"text":"of","start":6263.05,"end":6263.29},{"text":"this","start":6263.29,"end":6263.53},{"text":"protocol","start":6263.53,"end":6264.01},{"text":"introduces","start":6264.01,"end":6264.89},{"text":"a","start":6265.37,"end":6265.45},{"text":"layer","start":6265.45,"end":6265.85},{"text":"of","start":6265.85,"end":6266.01},{"text":"complexity","start":6266.01,"end":6266.81},{"text":"that","start":6266.81,"end":6267.05},{"text":"in","start":6267.05,"end":6267.21},{"text":"our","start":6267.21,"end":6267.37},{"text":"view","start":6267.37,"end":6267.57},{"text":"requires","start":6267.57,"end":6268.17},{"text":"careful","start":6268.17,"end":6268.57},{"text":"consideration.","start":6268.57,"end":6269.45}]},{"text":"This is more relevant when we consider the treatment of goods and services taxes and value added taxes.","start":6270.41,"end":6275.93,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"This","start":6270.41,"end":6270.69},{"text":"is","start":6270.69,"end":6270.89},{"text":"more","start":6270.89,"end":6271.17},{"text":"relevant","start":6271.17,"end":6271.53},{"text":"when","start":6271.53,"end":6271.69},{"text":"we","start":6271.69,"end":6271.85},{"text":"consider","start":6271.85,"end":6272.25},{"text":"the","start":6272.25,"end":6272.41},{"text":"treatment","start":6272.41,"end":6272.81},{"text":"of","start":6272.81,"end":6272.97},{"text":"goods","start":6272.97,"end":6273.29},{"text":"and","start":6273.29,"end":6273.45},{"text":"services","start":6273.45,"end":6273.89},{"text":"taxes","start":6273.89,"end":6274.41},{"text":"and","start":6274.41,"end":6274.57},{"text":"value","start":6274.57,"end":6274.89},{"text":"added","start":6274.89,"end":6275.13},{"text":"taxes.","start":6275.13,"end":6275.93}]},{"text":"These taxes, which may themselves contain components relating to the taxation of services, are not proposed to be included within the scope of covered taxes.","start":6277.13,"end":6285.21,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"These","start":6277.13,"end":6277.45},{"text":"taxes,","start":6277.45,"end":6277.89},{"text":"which","start":6277.89,"end":6278.17},{"text":"may","start":6278.17,"end":6278.49},{"text":"themselves","start":6278.49,"end":6279.13},{"text":"contain","start":6279.13,"end":6279.53},{"text":"components","start":6279.53,"end":6280.09},{"text":"relating","start":6280.09,"end":6280.49},{"text":"to","start":6280.49,"end":6280.65},{"text":"the","start":6280.65,"end":6280.73},{"text":"taxation","start":6280.73,"end":6281.29},{"text":"of","start":6281.29,"end":6281.37},{"text":"services,","start":6281.37,"end":6281.93},{"text":"are","start":6281.93,"end":6282.09},{"text":"not","start":6282.09,"end":6282.29},{"text":"proposed","start":6282.29,"end":6282.73},{"text":"to","start":6282.73,"end":6282.81},{"text":"be","start":6282.81,"end":6282.97},{"text":"included","start":6282.97,"end":6283.53},{"text":"within","start":6283.53,"end":6283.85},{"text":"the","start":6283.85,"end":6283.93},{"text":"scope","start":6283.93,"end":6284.29},{"text":"of","start":6284.29,"end":6284.37},{"text":"covered","start":6284.37,"end":6284.69},{"text":"taxes.","start":6284.69,"end":6285.21}]},{"text":"Against this background, the inclusion of excise taxes could create an asymmetry in the treatment of different forms of indirect taxation on services.","start":6286.45,"end":6294.69,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"Against","start":6286.45,"end":6286.85},{"text":"this","start":6286.85,"end":6287.17},{"text":"background,","start":6287.17,"end":6287.65},{"text":"the","start":6287.65,"end":6287.73},{"text":"inclusion","start":6287.73,"end":6288.29},{"text":"of","start":6288.29,"end":6288.41},{"text":"excise","start":6288.41,"end":6289.09},{"text":"taxes","start":6289.49,"end":6289.97},{"text":"could","start":6289.97,"end":6290.13},{"text":"create","start":6290.13,"end":6290.49},{"text":"an","start":6290.49,"end":6290.69},{"text":"asymmetry","start":6290.69,"end":6291.25},{"text":"in","start":6291.25,"end":6291.33},{"text":"the","start":6291.33,"end":6291.49},{"text":"treatment","start":6291.49,"end":6292.01},{"text":"of","start":6292.01,"end":6292.13},{"text":"different","start":6292.13,"end":6292.53},{"text":"forms","start":6292.53,"end":6292.89},{"text":"of","start":6292.89,"end":6293.01},{"text":"indirect","start":6293.01,"end":6293.37},{"text":"taxation","start":6293.37,"end":6293.97},{"text":"on","start":6293.97,"end":6294.05},{"text":"services.","start":6294.05,"end":6294.69}]},{"text":"More importantly, the taxes covered under the protocol would have implications for the determination of tax liabilities and in particular for the tax credits that may be available or granted in respect of direct taxes.","start":6296.21,"end":6308.53,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"More","start":6296.21,"end":6296.45},{"text":"importantly,","start":6296.45,"end":6297.33},{"text":"the","start":6297.73,"end":6297.93},{"text":"taxes","start":6297.93,"end":6298.37},{"text":"covered","start":6298.37,"end":6298.73},{"text":"under","start":6298.73,"end":6298.93},{"text":"the","start":6298.93,"end":6299.01},{"text":"protocol","start":6299.01,"end":6299.57},{"text":"would","start":6299.57,"end":6299.73},{"text":"have","start":6299.73,"end":6300.05},{"text":"implications","start":6300.05,"end":6300.85},{"text":"for","start":6300.85,"end":6300.97},{"text":"the","start":6300.97,"end":6301.09},{"text":"determination","start":6301.09,"end":6301.73},{"text":"of","start":6301.73,"end":6301.81},{"text":"tax","start":6301.81,"end":6302.21},{"text":"liabilities","start":6302.21,"end":6302.93},{"text":"and","start":6302.93,"end":6303.13},{"text":"in","start":6303.13,"end":6303.25},{"text":"particular","start":6303.25,"end":6303.73},{"text":"for","start":6303.73,"end":6303.85},{"text":"the","start":6303.85,"end":6303.93},{"text":"tax","start":6303.93,"end":6304.29},{"text":"credits","start":6304.29,"end":6304.85},{"text":"that","start":6305.33,"end":6305.57},{"text":"may","start":6305.57,"end":6305.81},{"text":"be","start":6305.81,"end":6305.97},{"text":"available","start":6305.97,"end":6306.45},{"text":"or","start":6306.45,"end":6306.53},{"text":"granted","start":6306.53,"end":6307.01},{"text":"in","start":6307.01,"end":6307.09},{"text":"respect","start":6307.09,"end":6307.49},{"text":"of","start":6307.49,"end":6307.57},{"text":"direct","start":6307.57,"end":6307.93},{"text":"taxes.","start":6307.93,"end":6308.53}]},{"text":"And introducing taxes of a different character and incidence into this framework could make the administration considerably more complicated, particularly in determining the interaction between indirect taxes and direct tax credit mechanisms.","start":6309.81,"end":6324.77,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"And","start":6309.81,"end":6309.97},{"text":"introducing","start":6309.97,"end":6310.53},{"text":"taxes","start":6310.53,"end":6311.17},{"text":"of","start":6311.17,"end":6311.33},{"text":"a","start":6311.33,"end":6311.41},{"text":"different","start":6311.41,"end":6311.85},{"text":"character","start":6311.85,"end":6312.37},{"text":"and","start":6312.37,"end":6312.53},{"text":"incidence","start":6312.53,"end":6313.09},{"text":"into","start":6313.09,"end":6313.41},{"text":"this","start":6313.41,"end":6313.65},{"text":"framework","start":6313.65,"end":6314.09},{"text":"could","start":6314.09,"end":6314.29},{"text":"make","start":6314.29,"end":6314.69},{"text":"the","start":6315.41,"end":6315.53},{"text":"administration","start":6315.57,"end":6316.45},{"text":"considerably","start":6316.45,"end":6317.09},{"text":"more","start":6317.09,"end":6317.41},{"text":"complicated,","start":6317.41,"end":6318.21},{"text":"particularly","start":6318.45,"end":6319.09},{"text":"in","start":6319.09,"end":6319.21},{"text":"determining","start":6319.21,"end":6319.81},{"text":"the","start":6319.81,"end":6319.93},{"text":"interaction","start":6319.93,"end":6320.77},{"text":"between","start":6321.09,"end":6321.57},{"text":"indirect","start":6321.57,"end":6322.01},{"text":"taxes","start":6322.01,"end":6322.61},{"text":"and","start":6322.61,"end":6322.77},{"text":"direct","start":6322.77,"end":6323.13},{"text":"tax","start":6323.13,"end":6323.41},{"text":"credit","start":6323.41,"end":6323.81},{"text":"mechanisms.","start":6323.81,"end":6324.77}]},{"text":"India therefore believes that the inclusion of excise taxes requires considerably greater examination, both from the perspective of principle and importantly from the perspective of practical administration.","start":6326.29,"end":6338.61,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"India","start":6326.29,"end":6326.61},{"text":"therefore","start":6326.61,"end":6326.93},{"text":"believes","start":6326.93,"end":6327.29},{"text":"that","start":6327.29,"end":6327.41},{"text":"the","start":6327.41,"end":6327.53},{"text":"inclusion","start":6327.53,"end":6328.13},{"text":"of","start":6328.13,"end":6328.37},{"text":"excise","start":6328.37,"end":6328.93},{"text":"taxes","start":6328.93,"end":6329.41},{"text":"requires","start":6329.41,"end":6330.13},{"text":"considerably","start":6330.13,"end":6330.85},{"text":"greater","start":6330.85,"end":6331.21},{"text":"examination,","start":6331.21,"end":6332.05},{"text":"both","start":6332.61,"end":6332.93},{"text":"from","start":6332.93,"end":6333.25},{"text":"the","start":6333.25,"end":6333.41},{"text":"perspective","start":6333.41,"end":6333.97},{"text":"of","start":6333.97,"end":6334.05},{"text":"principle","start":6334.05,"end":6334.69},{"text":"and","start":6334.85,"end":6335.09},{"text":"importantly","start":6335.09,"end":6335.97},{"text":"from","start":6336.21,"end":6336.45},{"text":"the","start":6336.45,"end":6336.57},{"text":"perspective","start":6336.57,"end":6337.17},{"text":"of","start":6337.17,"end":6337.25},{"text":"practical","start":6337.25,"end":6337.81},{"text":"administration.","start":6337.81,"end":6338.61}]},{"text":"We could consider developing a definition that encompasses Taxes imposed on income derived from the provision of cross-border services or the functional equivalent of such taxes while excluding other forms of taxation that do not fall within this ambit.","start":6339.33,"end":6355.21,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"We","start":6339.33,"end":6339.57},{"text":"could","start":6339.57,"end":6339.73},{"text":"consider","start":6339.73,"end":6340.21},{"text":"developing","start":6340.21,"end":6340.69},{"text":"a","start":6340.69,"end":6340.77},{"text":"definition","start":6340.77,"end":6341.33},{"text":"that","start":6341.33,"end":6341.57},{"text":"encompasses","start":6341.57,"end":6342.61},{"text":"Taxes","start":6343.13,"end":6343.69},{"text":"imposed","start":6343.69,"end":6344.25},{"text":"on","start":6344.25,"end":6344.57},{"text":"income","start":6344.57,"end":6344.97},{"text":"derived","start":6344.97,"end":6345.41},{"text":"from","start":6345.41,"end":6345.61},{"text":"the","start":6345.61,"end":6345.73},{"text":"provision","start":6345.73,"end":6346.21},{"text":"of","start":6346.21,"end":6346.33},{"text":"cross-border","start":6346.33,"end":6346.89},{"text":"services","start":6346.89,"end":6347.61},{"text":"or","start":6347.61,"end":6347.77},{"text":"the","start":6347.77,"end":6347.85},{"text":"functional","start":6347.85,"end":6348.49},{"text":"equivalent","start":6348.49,"end":6349.21},{"text":"of","start":6349.53,"end":6349.73},{"text":"such","start":6349.73,"end":6350.09},{"text":"taxes","start":6350.09,"end":6350.65},{"text":"while","start":6350.93,"end":6351.37},{"text":"excluding","start":6351.37,"end":6352.09},{"text":"other","start":6352.25,"end":6352.49},{"text":"forms","start":6352.49,"end":6352.81},{"text":"of","start":6352.81,"end":6352.97},{"text":"taxation","start":6352.97,"end":6353.61},{"text":"that","start":6353.61,"end":6353.73},{"text":"do","start":6353.73,"end":6353.93},{"text":"not","start":6353.93,"end":6354.17},{"text":"fall","start":6354.17,"end":6354.37},{"text":"within","start":6354.37,"end":6354.61},{"text":"this","start":6354.61,"end":6354.81},{"text":"ambit.","start":6354.81,"end":6355.21}]},{"text":"India would also like to make some broader observations on Article 5 and Article 9, particularly from the perspective of its interaction with the existing international tax treaty framework.","start":6357.13,"end":6367.61,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"India","start":6357.13,"end":6357.41},{"text":"would","start":6357.41,"end":6357.53},{"text":"also","start":6357.53,"end":6357.81},{"text":"like","start":6357.81,"end":6358.09},{"text":"to","start":6358.09,"end":6358.25},{"text":"make","start":6358.25,"end":6358.65},{"text":"some","start":6358.65,"end":6358.81},{"text":"broader","start":6358.81,"end":6359.21},{"text":"observations","start":6359.21,"end":6359.93},{"text":"on","start":6359.93,"end":6360.09},{"text":"Article","start":6360.17,"end":6360.57},{"text":"5","start":6360.57,"end":6360.89},{"text":"and","start":6360.89,"end":6361.05},{"text":"Article","start":6361.05,"end":6361.45},{"text":"9,","start":6361.45,"end":6361.93},{"text":"particularly","start":6362.49,"end":6363.13},{"text":"from","start":6363.13,"end":6363.29},{"text":"the","start":6363.29,"end":6363.41},{"text":"perspective","start":6363.41,"end":6364.01},{"text":"of","start":6364.01,"end":6364.09},{"text":"its","start":6364.09,"end":6364.33},{"text":"interaction","start":6364.33,"end":6364.97},{"text":"with","start":6364.97,"end":6365.09},{"text":"the","start":6365.09,"end":6365.17},{"text":"existing","start":6365.17,"end":6365.69},{"text":"international","start":6365.69,"end":6366.33},{"text":"tax","start":6366.33,"end":6366.65},{"text":"treaty","start":6366.65,"end":6366.97},{"text":"framework.","start":6366.97,"end":6367.61}]},{"text":"India has an extensive network of bilateral tax treaties, with provisions dealing with the taxation of fee for technical services or other services forming part of many of our existing treaties.","start":6368.89,"end":6380.21,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"India","start":6368.89,"end":6369.21},{"text":"has","start":6369.21,"end":6369.49},{"text":"an","start":6369.49,"end":6369.61},{"text":"extensive","start":6369.61,"end":6370.17},{"text":"network","start":6370.17,"end":6370.65},{"text":"of","start":6370.65,"end":6370.81},{"text":"bilateral","start":6370.81,"end":6371.29},{"text":"tax","start":6371.29,"end":6371.53},{"text":"treaties,","start":6371.53,"end":6372.25},{"text":"with","start":6372.77,"end":6372.93},{"text":"provisions","start":6372.93,"end":6373.49},{"text":"dealing","start":6373.49,"end":6373.81},{"text":"with","start":6373.81,"end":6373.93},{"text":"the","start":6373.93,"end":6374.01},{"text":"taxation","start":6374.01,"end":6374.65},{"text":"of","start":6374.65,"end":6374.73},{"text":"fee","start":6374.73,"end":6375.01},{"text":"for","start":6375.01,"end":6375.25},{"text":"technical","start":6375.25,"end":6375.73},{"text":"services","start":6375.73,"end":6376.37},{"text":"or","start":6376.37,"end":6376.53},{"text":"other","start":6376.53,"end":6376.77},{"text":"services","start":6376.77,"end":6377.49},{"text":"forming","start":6377.73,"end":6378.13},{"text":"part","start":6378.13,"end":6378.49},{"text":"of","start":6378.49,"end":6378.69},{"text":"many","start":6378.69,"end":6378.97},{"text":"of","start":6378.97,"end":6379.09},{"text":"our","start":6379.09,"end":6379.25},{"text":"existing","start":6379.25,"end":6379.65},{"text":"treaties.","start":6379.65,"end":6380.21}]},{"text":"These treaties contain established provisions relating to business profits, permanent establishment, specific rules dealing with service fees.","start":6381.65,"end":6390.53,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"These","start":6381.65,"end":6381.89},{"text":"treaties","start":6381.89,"end":6382.29},{"text":"contain","start":6382.29,"end":6382.69},{"text":"established","start":6382.69,"end":6383.17},{"text":"provisions","start":6383.17,"end":6383.69},{"text":"relating","start":6383.69,"end":6384.09},{"text":"to","start":6384.09,"end":6384.21},{"text":"business","start":6384.21,"end":6384.57},{"text":"profits,","start":6384.57,"end":6385.25},{"text":"permanent","start":6385.25,"end":6385.65},{"text":"establishment,","start":6385.65,"end":6386.53},{"text":"specific","start":6387.57,"end":6388.21},{"text":"rules","start":6388.21,"end":6388.45},{"text":"dealing","start":6388.45,"end":6388.73},{"text":"with","start":6388.73,"end":6388.89},{"text":"service","start":6388.89,"end":6389.41},{"text":"fees.","start":6389.93,"end":6390.53}]},{"text":"Against this background, the question for us is how the proposed framework under Protocol One is intended to operate alongside the existing bilateral tax treaty framework.","start":6391.81,"end":6402.29,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Against","start":6391.81,"end":6392.17},{"text":"this","start":6392.17,"end":6392.53},{"text":"background,","start":6392.53,"end":6392.97},{"text":"the","start":6392.97,"end":6393.09},{"text":"question","start":6393.09,"end":6393.49},{"text":"for","start":6393.49,"end":6393.73},{"text":"us","start":6393.73,"end":6393.89},{"text":"is","start":6393.89,"end":6394.05},{"text":"how","start":6394.05,"end":6394.21},{"text":"the","start":6394.21,"end":6394.37},{"text":"proposed","start":6394.37,"end":6394.93},{"text":"framework","start":6394.93,"end":6395.49},{"text":"under","start":6395.61,"end":6395.85},{"text":"Protocol","start":6395.85,"end":6396.37},{"text":"One","start":6396.37,"end":6396.77},{"text":"is","start":6397.17,"end":6397.41},{"text":"intended","start":6397.41,"end":6397.97},{"text":"to","start":6397.97,"end":6398.21},{"text":"operate","start":6398.21,"end":6398.85},{"text":"alongside","start":6399.25,"end":6399.81},{"text":"the","start":6399.81,"end":6399.93},{"text":"existing","start":6399.93,"end":6400.37},{"text":"bilateral","start":6400.37,"end":6400.85},{"text":"tax","start":6400.85,"end":6401.33},{"text":"treaty","start":6401.41,"end":6401.81},{"text":"framework.","start":6401.81,"end":6402.29}]},{"text":"We note that the definitional provisions of the draft recognize an applicable tax instrument which includes a bilateral agreement, multilateral convention, protocol, or other instrument in force between two or more parties establishing rules for the allocation of taxing rights.","start":6403.89,"end":6421.25,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"We","start":6403.89,"end":6404.13},{"text":"note","start":6404.13,"end":6404.53},{"text":"that","start":6404.53,"end":6404.73},{"text":"the","start":6404.73,"end":6404.81},{"text":"definitional","start":6404.81,"end":6405.41},{"text":"provisions","start":6405.41,"end":6405.97},{"text":"of","start":6405.97,"end":6406.13},{"text":"the","start":6406.13,"end":6406.25},{"text":"draft","start":6406.25,"end":6406.77},{"text":"recognize","start":6406.77,"end":6407.69},{"text":"an","start":6407.69,"end":6407.89},{"text":"applicable","start":6407.89,"end":6408.45},{"text":"tax","start":6408.45,"end":6408.73},{"text":"instrument","start":6408.73,"end":6409.37},{"text":"which","start":6409.37,"end":6409.65},{"text":"includes","start":6409.65,"end":6410.29},{"text":"a","start":6411.09,"end":6411.17},{"text":"bilateral","start":6411.17,"end":6411.73},{"text":"agreement,","start":6411.81,"end":6412.45},{"text":"multilateral","start":6412.53,"end":6413.25},{"text":"convention,","start":6413.25,"end":6413.89},{"text":"protocol,","start":6413.89,"end":6414.69},{"text":"or","start":6415.17,"end":6415.49},{"text":"other","start":6415.49,"end":6415.81},{"text":"instrument","start":6415.81,"end":6416.45},{"text":"in","start":6416.45,"end":6416.61},{"text":"force","start":6416.61,"end":6417.01},{"text":"between","start":6417.01,"end":6417.33},{"text":"two","start":6417.33,"end":6417.53},{"text":"or","start":6417.53,"end":6417.65},{"text":"more","start":6417.65,"end":6417.89},{"text":"parties","start":6417.89,"end":6418.53},{"text":"establishing","start":6418.53,"end":6419.33},{"text":"rules","start":6419.33,"end":6419.65},{"text":"for","start":6419.65,"end":6419.77},{"text":"the","start":6419.77,"end":6419.85},{"text":"allocation","start":6419.93,"end":6420.37},{"text":"of","start":6420.37,"end":6420.45},{"text":"taxing","start":6420.45,"end":6420.85},{"text":"rights.","start":6420.85,"end":6421.25}]},{"text":"This would appear to indicate that existing bilateral and multilateral instruments are intended to continue to operate.","start":6423.01,"end":6429.81,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"This","start":6423.01,"end":6423.25},{"text":"would","start":6423.25,"end":6423.37},{"text":"appear","start":6423.37,"end":6423.65},{"text":"to","start":6423.65,"end":6423.77},{"text":"indicate","start":6423.77,"end":6424.37},{"text":"that","start":6424.69,"end":6425.01},{"text":"existing","start":6425.01,"end":6425.65},{"text":"bilateral","start":6425.65,"end":6426.21},{"text":"and","start":6426.21,"end":6426.37},{"text":"multilateral","start":6426.37,"end":6427.01},{"text":"instruments","start":6427.01,"end":6427.65},{"text":"are","start":6427.65,"end":6427.89},{"text":"intended","start":6427.89,"end":6428.49},{"text":"to","start":6428.49,"end":6428.61},{"text":"continue","start":6428.61,"end":6429.09},{"text":"to","start":6429.09,"end":6429.21},{"text":"operate.","start":6429.21,"end":6429.81}]},{"text":"If that is indeed the approach, We would benefit from greater clarity on how the provisions of Protocol One are to be integrated with the existing framework.","start":6430.29,"end":6440.41,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"If","start":6430.29,"end":6430.53},{"text":"that","start":6430.53,"end":6430.77},{"text":"is","start":6430.77,"end":6430.93},{"text":"indeed","start":6430.93,"end":6431.37},{"text":"the","start":6431.37,"end":6431.49},{"text":"approach,","start":6431.49,"end":6432.21},{"text":"We","start":6433.05,"end":6433.21},{"text":"would","start":6433.21,"end":6433.37},{"text":"benefit","start":6433.37,"end":6433.81},{"text":"from","start":6433.81,"end":6434.01},{"text":"greater","start":6434.01,"end":6434.41},{"text":"clarity","start":6434.41,"end":6434.97},{"text":"on","start":6434.97,"end":6435.21},{"text":"how","start":6435.21,"end":6435.45},{"text":"the","start":6435.45,"end":6435.61},{"text":"provisions","start":6435.61,"end":6436.17},{"text":"of","start":6436.17,"end":6436.29},{"text":"Protocol","start":6436.29,"end":6436.81},{"text":"One","start":6436.81,"end":6437.05},{"text":"are","start":6437.05,"end":6437.29},{"text":"to","start":6437.29,"end":6437.41},{"text":"be","start":6437.41,"end":6437.53},{"text":"integrated","start":6437.53,"end":6438.21},{"text":"with","start":6438.21,"end":6438.33},{"text":"the","start":6438.33,"end":6438.41},{"text":"existing","start":6438.41,"end":6439.13},{"text":"framework.","start":6439.69,"end":6440.41}]},{"text":"A country may, for example, become a party to the convention and opt for Protocol One, while at the same time having bilateral tax treaties with its treaty partners containing different rules for taxation of fees for services.","start":6441.21,"end":6454.57,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"A","start":6441.21,"end":6441.29},{"text":"country","start":6441.29,"end":6441.69},{"text":"may,","start":6441.69,"end":6442.01},{"text":"for","start":6442.01,"end":6442.25},{"text":"example,","start":6442.25,"end":6442.89},{"text":"become","start":6442.89,"end":6443.29},{"text":"a","start":6443.29,"end":6443.45},{"text":"party","start":6443.45,"end":6443.77},{"text":"to","start":6443.77,"end":6443.89},{"text":"the","start":6443.89,"end":6444.01},{"text":"convention","start":6444.01,"end":6444.73},{"text":"and","start":6444.73,"end":6444.93},{"text":"opt","start":6444.93,"end":6445.21},{"text":"for","start":6445.21,"end":6445.33},{"text":"Protocol","start":6445.33,"end":6445.85},{"text":"One,","start":6445.85,"end":6446.17},{"text":"while","start":6446.69,"end":6446.97},{"text":"at","start":6446.97,"end":6447.05},{"text":"the","start":6447.05,"end":6447.17},{"text":"same","start":6447.17,"end":6447.53},{"text":"time","start":6447.53,"end":6447.93},{"text":"having","start":6447.93,"end":6448.25},{"text":"bilateral","start":6448.25,"end":6448.81},{"text":"tax","start":6448.81,"end":6449.05},{"text":"treaties","start":6449.05,"end":6449.53},{"text":"with","start":6449.53,"end":6449.69},{"text":"its","start":6449.69,"end":6450.09},{"text":"treaty","start":6450.33,"end":6450.69},{"text":"partners","start":6450.69,"end":6451.29},{"text":"containing","start":6451.65,"end":6452.09},{"text":"different","start":6452.09,"end":6452.53},{"text":"rules","start":6452.53,"end":6452.81},{"text":"for","start":6452.81,"end":6452.93},{"text":"taxation","start":6452.93,"end":6453.49},{"text":"of","start":6453.49,"end":6453.57},{"text":"fees","start":6453.57,"end":6453.77},{"text":"for","start":6453.77,"end":6453.93},{"text":"services.","start":6453.93,"end":6454.57}]},{"text":"In such circumstances, which framework would prevail?","start":6456.01,"end":6458.49,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"In","start":6456.01,"end":6456.17},{"text":"such","start":6456.17,"end":6456.33},{"text":"circumstances,","start":6456.33,"end":6457.21},{"text":"which","start":6457.21,"end":6457.45},{"text":"framework","start":6457.45,"end":6457.89},{"text":"would","start":6457.89,"end":6458.01},{"text":"prevail?","start":6458.01,"end":6458.49}]},{"text":"Would the provisions of the protocol apply in addition to the bilateral treaty?","start":6459.41,"end":6463.81,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Would","start":6459.41,"end":6459.65},{"text":"the","start":6459.65,"end":6459.77},{"text":"provisions","start":6459.77,"end":6460.37},{"text":"of","start":6460.37,"end":6460.53},{"text":"the","start":6460.53,"end":6460.77},{"text":"protocol","start":6460.77,"end":6461.49},{"text":"apply","start":6461.49,"end":6461.97},{"text":"in","start":6461.97,"end":6462.21},{"text":"addition","start":6462.21,"end":6462.53},{"text":"to","start":6462.53,"end":6462.65},{"text":"the","start":6462.65,"end":6462.77},{"text":"bilateral","start":6462.77,"end":6463.29},{"text":"treaty?","start":6463.29,"end":6463.81}]},{"text":"Would they modify or overriding the existing treaty provisions?","start":6464.21,"end":6467.89,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Would","start":6464.21,"end":6464.37},{"text":"they","start":6464.37,"end":6464.49},{"text":"modify","start":6464.49,"end":6465.09},{"text":"or","start":6465.09,"end":6465.45},{"text":"overriding","start":6465.45,"end":6465.93},{"text":"the","start":6465.93,"end":6466.01},{"text":"existing","start":6466.01,"end":6466.49},{"text":"treaty","start":6466.49,"end":6467.01},{"text":"provisions?","start":6467.09,"end":6467.89}]},{"text":"Or would the bilateral treaty continue to apply independently?","start":6468.53,"end":6471.97,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Or","start":6468.53,"end":6468.77},{"text":"would","start":6468.77,"end":6469.01},{"text":"the","start":6469.01,"end":6469.13},{"text":"bilateral","start":6469.13,"end":6469.65},{"text":"treaty","start":6469.65,"end":6470.05},{"text":"continue","start":6470.05,"end":6470.53},{"text":"to","start":6470.53,"end":6470.65},{"text":"apply","start":6470.69,"end":6471.09},{"text":"independently?","start":6471.09,"end":6471.97}]},{"text":"And unless this relationship is clearly established, there is a potential for different standards to apply to the same transaction depending upon the instrument under which the taxpayer or tax administration seek to approach this issue.","start":6473.09,"end":6486.61,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"And","start":6473.09,"end":6473.29},{"text":"unless","start":6473.29,"end":6473.65},{"text":"this","start":6473.65,"end":6473.81},{"text":"relationship","start":6473.81,"end":6474.45},{"text":"is","start":6474.45,"end":6474.61},{"text":"clearly","start":6474.61,"end":6474.93},{"text":"established,","start":6474.93,"end":6475.73},{"text":"there","start":6476.61,"end":6476.81},{"text":"is","start":6476.81,"end":6476.93},{"text":"a","start":6476.93,"end":6477.01},{"text":"potential","start":6477.01,"end":6477.49},{"text":"for","start":6477.49,"end":6477.65},{"text":"different","start":6477.65,"end":6478.09},{"text":"standards","start":6478.09,"end":6478.57},{"text":"to","start":6478.57,"end":6478.77},{"text":"apply","start":6478.77,"end":6479.17},{"text":"to","start":6479.17,"end":6479.33},{"text":"the","start":6479.33,"end":6479.41},{"text":"same","start":6479.41,"end":6479.81},{"text":"transaction","start":6479.81,"end":6480.45},{"text":"depending","start":6480.45,"end":6480.93},{"text":"upon","start":6480.93,"end":6481.25},{"text":"the","start":6481.25,"end":6481.37},{"text":"instrument","start":6481.37,"end":6481.97},{"text":"under","start":6481.97,"end":6482.29},{"text":"which","start":6482.29,"end":6482.61},{"text":"the","start":6483.25,"end":6483.37},{"text":"taxpayer","start":6483.37,"end":6483.93},{"text":"or","start":6483.93,"end":6484.13},{"text":"tax","start":6484.13,"end":6484.45},{"text":"administration","start":6484.45,"end":6485.17},{"text":"seek","start":6485.17,"end":6485.41},{"text":"to","start":6485.41,"end":6485.53},{"text":"approach","start":6485.53,"end":6485.97},{"text":"this","start":6485.97,"end":6486.17},{"text":"issue.","start":6486.17,"end":6486.61}]},{"text":"There could potentially be situation where different taxing outcomes are available under different instruments and creating scope for treaty or instrument arbitrage or forum shopping.","start":6488.09,"end":6498.49,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"There","start":6488.09,"end":6488.29},{"text":"could","start":6488.29,"end":6488.45},{"text":"potentially","start":6488.45,"end":6488.97},{"text":"be","start":6488.97,"end":6489.09},{"text":"situation","start":6489.09,"end":6489.65},{"text":"where","start":6489.65,"end":6489.81},{"text":"different","start":6489.81,"end":6490.21},{"text":"taxing","start":6490.21,"end":6490.65},{"text":"outcomes","start":6490.65,"end":6491.05},{"text":"are","start":6491.05,"end":6491.17},{"text":"available","start":6491.17,"end":6491.57},{"text":"under","start":6491.57,"end":6491.77},{"text":"different","start":6491.77,"end":6492.13},{"text":"instruments","start":6492.13,"end":6492.81},{"text":"and","start":6493.45,"end":6493.65},{"text":"creating","start":6493.65,"end":6494.09},{"text":"scope","start":6494.09,"end":6494.65},{"text":"for","start":6494.65,"end":6495.21},{"text":"treaty","start":6495.69,"end":6496.17},{"text":"or","start":6496.17,"end":6496.33},{"text":"instrument","start":6496.33,"end":6496.81},{"text":"arbitrage","start":6496.81,"end":6497.41},{"text":"or","start":6497.53,"end":6497.69},{"text":"forum","start":6497.69,"end":6498.01},{"text":"shopping.","start":6498.01,"end":6498.49}]},{"text":"And we therefore believe that the issue of coexistence is fundamental to the operation of the proposed framework.","start":6499.77,"end":6505.21,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"And","start":6499.77,"end":6499.89},{"text":"we","start":6499.89,"end":6500.01},{"text":"therefore","start":6500.01,"end":6500.41},{"text":"believe","start":6500.41,"end":6500.73},{"text":"that","start":6500.73,"end":6500.89},{"text":"the","start":6500.89,"end":6501.01},{"text":"issue","start":6501.01,"end":6501.29},{"text":"of","start":6501.29,"end":6501.45},{"text":"coexistence","start":6501.45,"end":6502.49},{"text":"is","start":6502.49,"end":6502.65},{"text":"fundamental","start":6502.65,"end":6503.37},{"text":"to","start":6503.37,"end":6503.45},{"text":"the","start":6503.45,"end":6503.57},{"text":"operation","start":6503.57,"end":6504.01},{"text":"of","start":6504.01,"end":6504.09},{"text":"the","start":6504.09,"end":6504.21},{"text":"proposed","start":6504.21,"end":6504.65},{"text":"framework.","start":6504.65,"end":6505.21}]},{"text":"There is a similar concern in relation to Article 9 and the proposed taxation based on physical presence.","start":6507.05,"end":6512.49,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"There","start":6507.05,"end":6507.17},{"text":"is","start":6507.17,"end":6507.33},{"text":"a","start":6507.33,"end":6507.37},{"text":"similar","start":6507.37,"end":6507.69},{"text":"concern","start":6507.69,"end":6508.17},{"text":"in","start":6508.17,"end":6508.25},{"text":"relation","start":6508.25,"end":6508.61},{"text":"to","start":6508.61,"end":6508.73},{"text":"Article","start":6508.73,"end":6509.13},{"text":"9","start":6509.13,"end":6509.61},{"text":"and","start":6509.65,"end":6509.81},{"text":"the","start":6509.81,"end":6509.89},{"text":"proposed","start":6509.89,"end":6510.37},{"text":"taxation","start":6510.37,"end":6510.97},{"text":"based","start":6510.97,"end":6511.29},{"text":"on","start":6511.29,"end":6511.45},{"text":"physical","start":6511.45,"end":6511.85},{"text":"presence.","start":6511.85,"end":6512.49}]},{"text":"The proposed physical presence rule could therefore produce situations where the same service activity is treated differently under the protocol and the treaty framework.","start":6513.77,"end":6523.29,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"The","start":6513.77,"end":6513.81},{"text":"proposed","start":6513.81,"end":6514.29},{"text":"physical","start":6514.29,"end":6514.73},{"text":"presence","start":6514.73,"end":6515.13},{"text":"rule","start":6515.13,"end":6515.37},{"text":"could","start":6515.37,"end":6515.53},{"text":"therefore","start":6515.53,"end":6516.01},{"text":"produce","start":6516.01,"end":6516.37},{"text":"situations","start":6516.37,"end":6517.09},{"text":"where","start":6517.09,"end":6517.29},{"text":"the","start":6517.29,"end":6517.41},{"text":"same","start":6517.41,"end":6517.85},{"text":"service","start":6518.09,"end":6518.65},{"text":"activity","start":6518.65,"end":6519.21},{"text":"is","start":6519.21,"end":6519.37},{"text":"treated","start":6519.37,"end":6519.73},{"text":"differently","start":6519.73,"end":6520.41},{"text":"under","start":6521.09,"end":6521.37},{"text":"the","start":6521.37,"end":6521.49},{"text":"protocol","start":6521.49,"end":6522.09},{"text":"and","start":6522.09,"end":6522.29},{"text":"the","start":6522.29,"end":6522.37},{"text":"treaty","start":6522.37,"end":6522.69},{"text":"framework.","start":6522.69,"end":6523.29}]},{"text":"This becomes even more significant when the physical presence rule is coupled with the proposed profit allocation mechanism based on the revenues generated.","start":6524.17,"end":6531.61,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"This","start":6524.17,"end":6524.49},{"text":"becomes","start":6524.49,"end":6524.85},{"text":"even","start":6524.85,"end":6525.05},{"text":"more","start":6525.05,"end":6525.25},{"text":"significant","start":6525.25,"end":6525.77},{"text":"when","start":6525.77,"end":6525.93},{"text":"the","start":6525.93,"end":6526.01},{"text":"physical","start":6526.01,"end":6526.41},{"text":"presence","start":6526.41,"end":6526.89},{"text":"rule","start":6526.89,"end":6527.13},{"text":"is","start":6527.13,"end":6527.29},{"text":"coupled","start":6527.29,"end":6527.61},{"text":"with","start":6527.61,"end":6527.73},{"text":"the","start":6527.73,"end":6527.85},{"text":"proposed","start":6527.85,"end":6528.49},{"text":"profit","start":6528.49,"end":6528.93},{"text":"allocation","start":6528.93,"end":6529.45},{"text":"mechanism","start":6529.45,"end":6529.97},{"text":"based","start":6529.97,"end":6530.25},{"text":"on","start":6530.25,"end":6530.41},{"text":"the","start":6530.41,"end":6530.49},{"text":"revenues","start":6530.49,"end":6530.89},{"text":"generated.","start":6530.89,"end":6531.61}]},{"text":"Conceptually, we understand the objective of providing a mechanism for taxation of cross-border services.","start":6532.97,"end":6538.65,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"Conceptually,","start":6532.97,"end":6533.61},{"text":"we","start":6533.61,"end":6533.73},{"text":"understand","start":6533.73,"end":6534.41},{"text":"the","start":6534.57,"end":6534.77},{"text":"objective","start":6534.81,"end":6535.37},{"text":"of","start":6535.37,"end":6535.45},{"text":"providing","start":6535.45,"end":6536.01},{"text":"a","start":6536.01,"end":6536.09},{"text":"mechanism","start":6536.09,"end":6536.65},{"text":"for","start":6536.65,"end":6536.77},{"text":"taxation","start":6536.77,"end":6537.29},{"text":"of","start":6537.29,"end":6537.41},{"text":"cross-border","start":6537.41,"end":6538.01},{"text":"services.","start":6538.01,"end":6538.65}]},{"text":"However, from an operational perspective, These provisions may be difficult to administer in countries that already have a developed treaty framework.","start":6539.21,"end":6547.33,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"However,","start":6539.21,"end":6539.73},{"text":"from","start":6539.73,"end":6539.93},{"text":"an","start":6539.93,"end":6540.09},{"text":"operational","start":6540.09,"end":6540.65},{"text":"perspective,","start":6540.65,"end":6541.37},{"text":"These","start":6542.13,"end":6542.33},{"text":"provisions","start":6542.33,"end":6542.85},{"text":"may","start":6542.85,"end":6542.93},{"text":"be","start":6542.93,"end":6543.09},{"text":"difficult","start":6543.09,"end":6543.53},{"text":"to","start":6543.53,"end":6543.61},{"text":"administer","start":6543.61,"end":6544.37},{"text":"in","start":6544.37,"end":6544.53},{"text":"countries","start":6544.53,"end":6545.01},{"text":"that","start":6545.01,"end":6545.25},{"text":"already","start":6545.25,"end":6545.65},{"text":"have","start":6545.65,"end":6545.81},{"text":"a","start":6545.81,"end":6545.89},{"text":"developed","start":6545.89,"end":6546.45},{"text":"treaty","start":6546.45,"end":6546.77},{"text":"framework.","start":6546.77,"end":6547.33}]},{"text":"For countries that presently do not have an established framework for taxing services, a common approach may provide a useful mechanism.","start":6549.01,"end":6555.89,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"For","start":6549.01,"end":6549.25},{"text":"countries","start":6549.25,"end":6549.65},{"text":"that","start":6549.65,"end":6549.89},{"text":"presently","start":6549.89,"end":6550.41},{"text":"do","start":6550.41,"end":6550.53},{"text":"not","start":6550.53,"end":6550.77},{"text":"have","start":6550.77,"end":6550.97},{"text":"an","start":6550.97,"end":6551.05},{"text":"established","start":6551.05,"end":6551.53},{"text":"framework","start":6551.53,"end":6551.89},{"text":"for","start":6551.97,"end":6552.13},{"text":"taxing","start":6552.13,"end":6552.53},{"text":"services,","start":6552.53,"end":6553.17},{"text":"a","start":6553.25,"end":6553.33},{"text":"common","start":6553.33,"end":6553.73},{"text":"approach","start":6553.73,"end":6554.21},{"text":"may","start":6554.21,"end":6554.45},{"text":"provide","start":6554.45,"end":6554.81},{"text":"a","start":6554.81,"end":6554.85},{"text":"useful","start":6554.85,"end":6555.25},{"text":"mechanism.","start":6555.25,"end":6555.89}]},{"text":"But for countries with an extensive network, the introduction of an entirely new framework may actually create an additional layer of complexity.","start":6556.53,"end":6565.09,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"But","start":6556.53,"end":6556.69},{"text":"for","start":6556.69,"end":6556.85},{"text":"countries","start":6556.85,"end":6557.49},{"text":"with","start":6557.49,"end":6557.69},{"text":"an","start":6557.69,"end":6557.77},{"text":"extensive","start":6557.77,"end":6558.37},{"text":"network,","start":6558.37,"end":6558.93},{"text":"the","start":6559.73,"end":6559.89},{"text":"introduction","start":6559.89,"end":6560.41},{"text":"of","start":6560.41,"end":6560.49},{"text":"an","start":6560.49,"end":6560.57},{"text":"entirely","start":6560.57,"end":6561.33},{"text":"new","start":6561.33,"end":6561.73},{"text":"framework","start":6561.73,"end":6562.37},{"text":"may","start":6562.37,"end":6562.53},{"text":"actually","start":6562.53,"end":6563.01},{"text":"create","start":6563.01,"end":6563.37},{"text":"an","start":6563.37,"end":6563.49},{"text":"additional","start":6563.49,"end":6563.93},{"text":"layer","start":6563.93,"end":6564.13},{"text":"of","start":6564.13,"end":6564.25},{"text":"complexity.","start":6564.25,"end":6565.09}]},{"text":"And in this regard, we would also like to recall the discussions that took place in the various work streams.","start":6567.17,"end":6573.17,"topics":[],"words":[{"text":"And","start":6567.17,"end":6567.33},{"text":"in","start":6567.33,"end":6567.41},{"text":"this","start":6567.41,"end":6567.89},{"text":"regard,","start":6567.89,"end":6568.29},{"text":"we","start":6568.29,"end":6568.37},{"text":"would","start":6568.37,"end":6568.53},{"text":"also","start":6568.53,"end":6568.81},{"text":"like","start":6568.81,"end":6569.09},{"text":"to","start":6569.09,"end":6569.25},{"text":"recall","start":6569.41,"end":6570.29},{"text":"the","start":6570.29,"end":6570.41},{"text":"discussions","start":6570.41,"end":6571.17},{"text":"that","start":6571.17,"end":6571.45},{"text":"took","start":6571.45,"end":6571.61},{"text":"place","start":6571.61,"end":6571.89},{"text":"in","start":6571.89,"end":6571.97},{"text":"the","start":6571.97,"end":6572.05},{"text":"various","start":6572.05,"end":6572.45},{"text":"work","start":6572.45,"end":6572.61},{"text":"streams.","start":6572.61,"end":6573.17}]},{"text":"And one approach that appeared more workable from a practical perspective was to address the gaps that may exist in the existing bilateral treaty framework rather than prescribing something entirely new.","start":6573.81,"end":6585.57,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"And","start":6573.81,"end":6573.93},{"text":"one","start":6573.93,"end":6574.13},{"text":"approach","start":6574.13,"end":6574.53},{"text":"that","start":6574.53,"end":6574.77},{"text":"appeared","start":6574.77,"end":6575.25},{"text":"more","start":6575.25,"end":6575.57},{"text":"workable","start":6575.57,"end":6576.05},{"text":"from","start":6576.05,"end":6576.21},{"text":"a","start":6576.21,"end":6576.29},{"text":"practical","start":6576.61,"end":6577.09},{"text":"perspective","start":6577.09,"end":6577.65},{"text":"was","start":6577.65,"end":6577.97},{"text":"to","start":6577.97,"end":6578.13},{"text":"address","start":6578.13,"end":6578.77},{"text":"the","start":6579.33,"end":6579.49},{"text":"gaps","start":6579.49,"end":6579.97},{"text":"that","start":6579.97,"end":6580.13},{"text":"may","start":6580.13,"end":6580.33},{"text":"exist","start":6580.33,"end":6580.77},{"text":"in","start":6580.77,"end":6580.85},{"text":"the","start":6580.85,"end":6580.97},{"text":"existing","start":6580.97,"end":6581.41},{"text":"bilateral","start":6581.41,"end":6581.85},{"text":"treaty","start":6581.85,"end":6582.13},{"text":"framework","start":6582.13,"end":6582.69},{"text":"rather","start":6582.93,"end":6583.33},{"text":"than","start":6583.33,"end":6583.45},{"text":"prescribing","start":6583.45,"end":6584.05},{"text":"something","start":6584.21,"end":6584.73},{"text":"entirely","start":6584.73,"end":6585.25},{"text":"new.","start":6585.25,"end":6585.57}]},{"text":"From mechanics perspective, this would seem more feasible.","start":6587.09,"end":6590.53,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"From","start":6587.09,"end":6587.33},{"text":"mechanics","start":6587.33,"end":6587.97},{"text":"perspective,","start":6587.97,"end":6588.77},{"text":"this","start":6588.85,"end":6589.09},{"text":"would","start":6589.09,"end":6589.25},{"text":"seem","start":6589.25,"end":6589.53},{"text":"more","start":6589.53,"end":6589.73},{"text":"feasible.","start":6589.73,"end":6590.53}]},{"text":"Where a particular aspect of taxation of services is not adequately addressed in an existing bilateral treaty, the framework could provide an agreed mechanism to address that gap.","start":6592.29,"end":6601.93,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Where","start":6592.29,"end":6592.61},{"text":"a","start":6592.61,"end":6592.65},{"text":"particular","start":6592.65,"end":6593.13},{"text":"aspect","start":6593.13,"end":6593.57},{"text":"of","start":6593.57,"end":6593.69},{"text":"taxation","start":6593.69,"end":6594.21},{"text":"of","start":6594.21,"end":6594.29},{"text":"services","start":6594.29,"end":6594.77},{"text":"is","start":6594.77,"end":6595.05},{"text":"not","start":6595.05,"end":6595.33},{"text":"adequately","start":6595.33,"end":6596.01},{"text":"addressed","start":6596.01,"end":6596.57},{"text":"in","start":6596.57,"end":6596.73},{"text":"an","start":6596.73,"end":6596.81},{"text":"existing","start":6596.81,"end":6597.29},{"text":"bilateral","start":6597.29,"end":6597.77},{"text":"treaty,","start":6597.77,"end":6598.25},{"text":"the","start":6598.25,"end":6598.37},{"text":"framework","start":6598.37,"end":6598.81},{"text":"could","start":6598.81,"end":6598.97},{"text":"provide","start":6598.97,"end":6599.41},{"text":"an","start":6599.41,"end":6599.53},{"text":"agreed","start":6599.53,"end":6599.85},{"text":"mechanism","start":6599.85,"end":6600.57},{"text":"to","start":6600.89,"end":6601.01},{"text":"address","start":6601.01,"end":6601.29},{"text":"that","start":6601.29,"end":6601.45},{"text":"gap.","start":6601.45,"end":6601.93}]},{"text":"This would allow countries to retain their existing treaty structure while progressively addressing areas where additional rules are required.","start":6603.37,"end":6610.81,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"This","start":6603.37,"end":6603.61},{"text":"would","start":6603.61,"end":6603.77},{"text":"allow","start":6603.77,"end":6604.01},{"text":"countries","start":6604.01,"end":6604.57},{"text":"to","start":6604.57,"end":6604.65},{"text":"retain","start":6604.65,"end":6605.05},{"text":"their","start":6605.05,"end":6605.21},{"text":"existing","start":6605.21,"end":6605.69},{"text":"treaty","start":6605.69,"end":6606.01},{"text":"structure","start":6606.01,"end":6606.49},{"text":"while","start":6606.49,"end":6606.69},{"text":"progressively","start":6606.69,"end":6607.45},{"text":"addressing","start":6607.45,"end":6608.09},{"text":"areas","start":6608.57,"end":6609.05},{"text":"where","start":6609.05,"end":6609.25},{"text":"additional","start":6609.25,"end":6609.69},{"text":"rules","start":6609.69,"end":6609.97},{"text":"are","start":6609.97,"end":6610.05},{"text":"required.","start":6610.05,"end":6610.81}]},{"text":"We would suggest if the draft could provide clear rules on the hierarchy between Protocol 1 and the existing bilateral treaties.","start":6612.25,"end":6619.13,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"We","start":6612.25,"end":6612.45},{"text":"would","start":6612.45,"end":6612.57},{"text":"suggest","start":6612.57,"end":6613.21},{"text":"if","start":6613.45,"end":6613.61},{"text":"the","start":6613.61,"end":6613.73},{"text":"draft","start":6613.73,"end":6614.05},{"text":"could","start":6614.05,"end":6614.25},{"text":"provide","start":6614.25,"end":6614.73},{"text":"clear","start":6614.73,"end":6615.21},{"text":"rules","start":6615.21,"end":6615.53},{"text":"on","start":6615.53,"end":6615.69},{"text":"the","start":6615.69,"end":6615.77},{"text":"hierarchy","start":6615.77,"end":6616.33},{"text":"between","start":6616.33,"end":6616.65},{"text":"Protocol","start":6616.65,"end":6617.21},{"text":"1","start":6617.21,"end":6617.45},{"text":"and","start":6617.45,"end":6617.57},{"text":"the","start":6617.57,"end":6617.65},{"text":"existing","start":6617.65,"end":6618.09},{"text":"bilateral","start":6618.09,"end":6618.57},{"text":"treaties.","start":6618.57,"end":6619.13}]},{"text":"the circumstances in which the protocol would apply where an existing treaty already contained provision on fee for services, the treatment of existing service fee and business profit provisions, and the avoidance of overlapping or competing taxing rights arising from different instruments.","start":6620.57,"end":6637.69,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"the","start":6620.57,"end":6620.61},{"text":"circumstances","start":6620.61,"end":6621.53},{"text":"in","start":6621.53,"end":6621.69},{"text":"which","start":6621.69,"end":6621.93},{"text":"the","start":6621.93,"end":6622.01},{"text":"protocol","start":6622.01,"end":6622.57},{"text":"would","start":6622.57,"end":6622.81},{"text":"apply","start":6622.81,"end":6623.21},{"text":"where","start":6623.37,"end":6623.61},{"text":"an","start":6623.61,"end":6623.73},{"text":"existing","start":6623.73,"end":6624.21},{"text":"treaty","start":6624.21,"end":6624.57},{"text":"already","start":6624.57,"end":6625.01},{"text":"contained","start":6625.01,"end":6625.45},{"text":"provision","start":6625.45,"end":6626.01},{"text":"on","start":6626.33,"end":6626.57},{"text":"fee","start":6626.57,"end":6626.73},{"text":"for","start":6626.73,"end":6626.89},{"text":"services,","start":6626.89,"end":6627.61},{"text":"the","start":6628.33,"end":6628.49},{"text":"treatment","start":6628.49,"end":6628.97},{"text":"of","start":6628.97,"end":6629.05},{"text":"existing","start":6629.05,"end":6629.61},{"text":"service","start":6629.61,"end":6630.05},{"text":"fee","start":6630.05,"end":6630.29},{"text":"and","start":6630.29,"end":6630.45},{"text":"business","start":6630.45,"end":6630.77},{"text":"profit","start":6630.77,"end":6631.13},{"text":"provisions,","start":6631.13,"end":6631.85},{"text":"and","start":6632.49,"end":6632.77},{"text":"the","start":6632.77,"end":6632.85},{"text":"avoidance","start":6632.85,"end":6633.53},{"text":"of","start":6633.53,"end":6633.77},{"text":"overlapping","start":6633.77,"end":6634.49},{"text":"or","start":6634.49,"end":6634.65},{"text":"competing","start":6634.65,"end":6635.21},{"text":"taxing","start":6635.21,"end":6635.61},{"text":"rights","start":6635.61,"end":6636.01},{"text":"arising","start":6636.01,"end":6636.41},{"text":"from","start":6636.41,"end":6636.65},{"text":"different","start":6636.65,"end":6637.05},{"text":"instruments.","start":6637.05,"end":6637.69}]},{"text":"This would ensure that we develop a convention which is a coherent part of the existing international structure rather than creating a parallel system of rules.","start":6638.81,"end":6647.69,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"This","start":6638.81,"end":6639.05},{"text":"would","start":6639.05,"end":6639.21},{"text":"ensure","start":6639.21,"end":6639.69},{"text":"that","start":6639.69,"end":6639.93},{"text":"we","start":6639.93,"end":6640.09},{"text":"develop","start":6640.09,"end":6640.57},{"text":"a","start":6641.21,"end":6641.29},{"text":"convention","start":6641.29,"end":6641.85},{"text":"which","start":6641.85,"end":6642.01},{"text":"is","start":6642.01,"end":6642.25},{"text":"a","start":6642.25,"end":6642.33},{"text":"coherent","start":6642.33,"end":6642.73},{"text":"part","start":6642.73,"end":6643.01},{"text":"of","start":6643.01,"end":6643.13},{"text":"the","start":6643.13,"end":6643.21},{"text":"existing","start":6643.21,"end":6643.61},{"text":"international","start":6643.61,"end":6644.21},{"text":"structure","start":6644.21,"end":6644.73},{"text":"rather","start":6644.73,"end":6644.97},{"text":"than","start":6644.97,"end":6645.13},{"text":"creating","start":6645.13,"end":6645.53},{"text":"a","start":6645.53,"end":6645.61},{"text":"parallel","start":6645.61,"end":6646.17},{"text":"system","start":6646.49,"end":6646.97},{"text":"of","start":6647.01,"end":6647.13},{"text":"rules.","start":6647.13,"end":6647.69}]},{"text":"India remains supportive of the objective of addressing the taxation of cross-border services.","start":6648.65,"end":6653.85,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."},{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"India","start":6648.65,"end":6648.89},{"text":"remains","start":6648.89,"end":6649.45},{"text":"supportive","start":6649.53,"end":6650.33},{"text":"of","start":6650.41,"end":6650.65},{"text":"the","start":6650.65,"end":6650.77},{"text":"objective","start":6650.77,"end":6651.29},{"text":"of","start":6651.29,"end":6651.37},{"text":"addressing","start":6651.37,"end":6651.93},{"text":"the","start":6651.93,"end":6652.01},{"text":"taxation","start":6652.01,"end":6652.53},{"text":"of","start":6652.53,"end":6652.61},{"text":"cross-border","start":6652.61,"end":6653.17},{"text":"services.","start":6653.17,"end":6653.85}]},{"text":"Our concern is principally with ensuring that the mechanism adopted is compatible with the existing bilateral treaty framework that already exists and is capable of being implemented in practice.","start":6654.41,"end":6666.57,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Our","start":6654.41,"end":6654.57},{"text":"concern","start":6654.57,"end":6655.01},{"text":"is","start":6655.01,"end":6655.21},{"text":"principally","start":6655.21,"end":6656.01},{"text":"with","start":6656.41,"end":6656.61},{"text":"ensuring","start":6656.61,"end":6657.13},{"text":"that","start":6657.13,"end":6657.25},{"text":"the","start":6657.25,"end":6657.33},{"text":"mechanism","start":6657.33,"end":6658.01},{"text":"adopted","start":6658.01,"end":6658.65},{"text":"is","start":6658.65,"end":6658.81},{"text":"compatible","start":6658.81,"end":6659.61},{"text":"with","start":6660.01,"end":6660.21},{"text":"the","start":6660.21,"end":6660.29},{"text":"existing","start":6660.29,"end":6660.97},{"text":"bilateral","start":6661.05,"end":6661.61},{"text":"treaty","start":6661.61,"end":6661.93},{"text":"framework","start":6661.93,"end":6662.37},{"text":"that","start":6662.37,"end":6662.57},{"text":"already","start":6662.57,"end":6662.97},{"text":"exists","start":6662.97,"end":6663.53},{"text":"and","start":6663.85,"end":6664.05},{"text":"is","start":6664.05,"end":6664.17},{"text":"capable","start":6664.17,"end":6664.73},{"text":"of","start":6664.73,"end":6664.97},{"text":"being","start":6664.97,"end":6665.21},{"text":"implemented","start":6665.21,"end":6665.85},{"text":"in","start":6665.85,"end":6666.01},{"text":"practice.","start":6666.01,"end":6666.57}]},{"text":"Thank you, Chair.","start":6667.21,"end":6667.93,"topics":[],"words":[{"text":"Thank","start":6667.21,"end":6667.53},{"text":"you,","start":6667.53,"end":6667.61},{"text":"Chair.","start":6667.61,"end":6667.93}]}]}],"speaker":{"name":null,"affiliation":"IND","affiliation_full":"India","group":null,"function":"Representative"}},{"statement_number":30,"start":6669.61,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=6670","paragraphs":[{"sentences":[{"text":"Thank you, India. Yes, I think there is one part where once you know the rules, the implementation is not that complex.","start":6669.61,"end":6681.33,"topics":[],"words":[{"text":"Thank","start":6669.61,"end":6669.85},{"text":"you,","start":6669.85,"end":6669.93},{"text":"India.","start":6669.93,"end":6670.25},{"text":"Yes,","start":6670.25,"end":6670.57},{"text":"I","start":6670.57,"end":6670.65},{"text":"think","start":6670.93,"end":6671.21},{"text":"there","start":6671.21,"end":6671.45},{"text":"is","start":6671.45,"end":6671.77},{"text":"one","start":6672.49,"end":6672.97},{"text":"part","start":6672.97,"end":6673.45},{"text":"where","start":6673.45,"end":6673.85},{"text":"once","start":6674.49,"end":6674.89},{"text":"you","start":6674.89,"end":6675.01},{"text":"know","start":6675.01,"end":6675.53},{"text":"the","start":6676.61,"end":6676.69},{"text":"rules,","start":6676.69,"end":6677.25},{"text":"the","start":6677.25,"end":6677.37},{"text":"implementation","start":6677.37,"end":6678.45},{"text":"is","start":6679.73,"end":6679.97},{"text":"not","start":6679.97,"end":6680.21},{"text":"that","start":6680.21,"end":6680.61},{"text":"complex.","start":6680.61,"end":6681.33}]},{"text":"I think when you need to know what you're going to implement and you need the technical before that, then it becomes more difficult.","start":6681.33,"end":6694.05,"topics":[],"words":[{"text":"I","start":6681.33,"end":6681.49},{"text":"think","start":6681.49,"end":6681.73},{"text":"when","start":6682.97,"end":6683.49},{"text":"you","start":6683.49,"end":6683.65},{"text":"need","start":6683.65,"end":6684.13},{"text":"to","start":6684.13,"end":6684.53},{"text":"know","start":6684.53,"end":6685.09},{"text":"what","start":6687.49,"end":6687.77},{"text":"you're","start":6687.77,"end":6687.93},{"text":"going","start":6687.93,"end":6688.13},{"text":"to","start":6688.13,"end":6688.25},{"text":"implement","start":6688.25,"end":6688.93},{"text":"and","start":6688.93,"end":6689.13},{"text":"you","start":6689.13,"end":6689.21},{"text":"need","start":6689.21,"end":6689.41},{"text":"the","start":6689.41,"end":6689.57},{"text":"technical","start":6689.57,"end":6690.13},{"text":"before","start":6690.13,"end":6690.53},{"text":"that,","start":6690.53,"end":6690.93},{"text":"then","start":6691.09,"end":6691.57},{"text":"it","start":6691.65,"end":6691.97},{"text":"becomes","start":6691.97,"end":6692.61},{"text":"more","start":6693.09,"end":6693.41},{"text":"difficult.","start":6693.41,"end":6694.05}]},{"text":"So I take your point on covered taxes, which actually I think is one of the things that we didn't have it on our list for discussions, but I do think, and I'll make that comment, I think the way I understand the drafting here is that it includes excise taxes while they have a similar economic effect with respect to income from services.","start":6694.05,"end":6722.97,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"So","start":6694.05,"end":6694.37},{"text":"I","start":6694.37,"end":6694.93},{"text":"take","start":6694.93,"end":6695.21},{"text":"your","start":6695.21,"end":6695.33},{"text":"point","start":6695.33,"end":6695.89},{"text":"on","start":6696.29,"end":6696.69},{"text":"covered","start":6697.33,"end":6697.69},{"text":"taxes,","start":6697.69,"end":6698.13},{"text":"which","start":6698.13,"end":6698.37},{"text":"actually","start":6698.37,"end":6698.85},{"text":"I","start":6698.85,"end":6699.01},{"text":"think","start":6699.01,"end":6699.41},{"text":"is","start":6699.41,"end":6699.65},{"text":"one","start":6699.65,"end":6699.93},{"text":"of","start":6699.93,"end":6700.01},{"text":"the","start":6700.01,"end":6700.17},{"text":"things","start":6700.17,"end":6700.49},{"text":"that","start":6700.49,"end":6700.61},{"text":"we","start":6700.61,"end":6701.17},{"text":"didn't","start":6701.29,"end":6702.37},{"text":"have","start":6702.37,"end":6702.61},{"text":"it","start":6702.61,"end":6702.73},{"text":"on","start":6702.73,"end":6702.85},{"text":"our","start":6702.85,"end":6703.49},{"text":"list","start":6703.69,"end":6704.05},{"text":"for","start":6704.05,"end":6704.61},{"text":"discussions,","start":6705.61,"end":6706.25},{"text":"but","start":6706.25,"end":6706.49},{"text":"I","start":6706.49,"end":6706.57},{"text":"do","start":6706.57,"end":6706.81},{"text":"think,","start":6706.81,"end":6707.29},{"text":"and","start":6707.69,"end":6707.85},{"text":"I'll","start":6707.85,"end":6708.25},{"text":"make","start":6708.25,"end":6708.57},{"text":"that","start":6708.57,"end":6708.81},{"text":"comment,","start":6708.81,"end":6709.29},{"text":"I","start":6709.29,"end":6709.37},{"text":"think","start":6709.37,"end":6709.77},{"text":"the","start":6710.81,"end":6710.97},{"text":"way","start":6710.97,"end":6711.17},{"text":"I","start":6711.17,"end":6711.41},{"text":"understand","start":6711.41,"end":6711.97},{"text":"the","start":6711.97,"end":6712.05},{"text":"drafting","start":6712.05,"end":6712.57},{"text":"here","start":6712.57,"end":6712.89},{"text":"is","start":6712.89,"end":6713.21},{"text":"that","start":6713.21,"end":6713.45},{"text":"it","start":6714.09,"end":6714.25},{"text":"includes","start":6714.25,"end":6715.37},{"text":"excise","start":6715.77,"end":6716.33},{"text":"taxes","start":6716.33,"end":6717.21},{"text":"while","start":6717.37,"end":6718.09},{"text":"they","start":6718.09,"end":6718.57},{"text":"have","start":6718.73,"end":6719.13},{"text":"a","start":6719.13,"end":6719.21},{"text":"similar","start":6719.21,"end":6719.85},{"text":"economic","start":6719.89,"end":6720.41},{"text":"effect","start":6720.41,"end":6720.89},{"text":"with","start":6720.89,"end":6721.13},{"text":"respect","start":6721.13,"end":6721.65},{"text":"to","start":6721.65,"end":6721.73},{"text":"income","start":6721.73,"end":6722.09},{"text":"from","start":6722.09,"end":6722.33},{"text":"services.","start":6722.33,"end":6722.97}]},{"text":"And that's the way I think we had agreed.","start":6723.37,"end":6726.41,"topics":[],"words":[{"text":"And","start":6723.37,"end":6723.57},{"text":"that's","start":6723.57,"end":6723.93},{"text":"the","start":6723.93,"end":6724.09},{"text":"way","start":6724.09,"end":6724.65},{"text":"I","start":6724.73,"end":6724.89},{"text":"think","start":6724.89,"end":6725.29},{"text":"we","start":6725.29,"end":6725.45},{"text":"had","start":6725.45,"end":6725.77},{"text":"agreed.","start":6725.77,"end":6726.41}]},{"text":"Now, I think your English is probably better than mine, India, but I think we can make sure, because I think we have the same objective clear here, that we should include all type of taxes that affects cross-border services, cross-border when you apply the tax on the other country.","start":6726.97,"end":6754.09,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"Now,","start":6726.97,"end":6727.37},{"text":"I","start":6730.09,"end":6730.13},{"text":"think","start":6730.13,"end":6730.37},{"text":"your","start":6731.05,"end":6731.45},{"text":"English","start":6731.45,"end":6731.85},{"text":"is","start":6731.85,"end":6732.01},{"text":"probably","start":6732.01,"end":6732.37},{"text":"better","start":6732.37,"end":6732.65},{"text":"than","start":6732.65,"end":6732.81},{"text":"mine,","start":6732.81,"end":6733.29},{"text":"India,","start":6733.61,"end":6733.81},{"text":"but","start":6734.29,"end":6734.41},{"text":"I","start":6734.97,"end":6735.13},{"text":"think","start":6735.13,"end":6735.37},{"text":"we","start":6735.37,"end":6735.53},{"text":"can","start":6735.53,"end":6735.85},{"text":"make","start":6736.25,"end":6736.49},{"text":"sure,","start":6736.49,"end":6737.21},{"text":"because","start":6737.29,"end":6737.69},{"text":"I","start":6737.69,"end":6737.77},{"text":"think","start":6737.77,"end":6738.09},{"text":"we","start":6738.09,"end":6738.25},{"text":"have","start":6738.25,"end":6738.65},{"text":"the","start":6738.81,"end":6738.97},{"text":"same","start":6738.97,"end":6739.45},{"text":"objective","start":6739.77,"end":6740.57},{"text":"clear","start":6740.81,"end":6741.21},{"text":"here,","start":6741.21,"end":6741.61},{"text":"that","start":6741.93,"end":6742.17},{"text":"we","start":6742.17,"end":6742.29},{"text":"should","start":6742.29,"end":6742.53},{"text":"include","start":6742.53,"end":6743.21},{"text":"all","start":6743.53,"end":6743.85},{"text":"type","start":6743.85,"end":6744.17},{"text":"of","start":6744.17,"end":6744.25},{"text":"taxes","start":6744.25,"end":6744.81},{"text":"that","start":6744.81,"end":6745.05},{"text":"affects","start":6745.05,"end":6745.69},{"text":"cross-border","start":6747.61,"end":6748.49},{"text":"services,","start":6748.65,"end":6749.37},{"text":"cross-border","start":6749.37,"end":6750.33},{"text":"when","start":6751.01,"end":6751.37},{"text":"you","start":6751.37,"end":6751.45},{"text":"apply","start":6751.45,"end":6751.85},{"text":"the","start":6751.85,"end":6752.01},{"text":"tax","start":6752.01,"end":6752.41},{"text":"on","start":6752.41,"end":6752.65},{"text":"the","start":6752.65,"end":6752.77},{"text":"other","start":6753.25,"end":6753.53},{"text":"country.","start":6753.53,"end":6754.09}]},{"text":"The way we do that, I think we have to think about that a bit more.","start":6755.21,"end":6759.53,"topics":[],"words":[{"text":"The","start":6755.21,"end":6755.45},{"text":"way","start":6755.45,"end":6755.69},{"text":"we","start":6755.69,"end":6755.81},{"text":"do","start":6755.81,"end":6756.13},{"text":"that,","start":6756.13,"end":6756.41},{"text":"I","start":6756.41,"end":6756.65},{"text":"think","start":6756.65,"end":6757.21},{"text":"we","start":6757.21,"end":6757.53},{"text":"have","start":6757.53,"end":6757.77},{"text":"to","start":6757.77,"end":6757.93},{"text":"think","start":6757.93,"end":6758.17},{"text":"about","start":6758.17,"end":6758.49},{"text":"that","start":6758.49,"end":6758.77},{"text":"a","start":6758.77,"end":6758.81},{"text":"bit","start":6758.81,"end":6759.05},{"text":"more.","start":6759.05,"end":6759.53}]},{"text":"We have to look at this text and perhaps just have a meeting where we just discuss that because the input from different jurisdictions with what type of taxes they have, we first of all have to decide if we're going to include in the scope here levies, excise taxes, income taxes, whatever they're called, when they have a similar effect as the income taxes.","start":6759.69,"end":6788.13,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"We","start":6759.69,"end":6759.85},{"text":"have","start":6759.85,"end":6760.01},{"text":"to","start":6760.01,"end":6760.13},{"text":"look","start":6760.13,"end":6760.37},{"text":"at","start":6760.37,"end":6760.45},{"text":"this","start":6760.45,"end":6760.73},{"text":"text","start":6760.73,"end":6761.09},{"text":"and","start":6761.09,"end":6761.21},{"text":"perhaps","start":6761.21,"end":6761.65},{"text":"just","start":6761.65,"end":6761.93},{"text":"have","start":6761.93,"end":6762.09},{"text":"a","start":6762.09,"end":6762.13},{"text":"meeting","start":6762.13,"end":6762.53},{"text":"where","start":6762.53,"end":6762.73},{"text":"we","start":6762.73,"end":6762.85},{"text":"just","start":6762.85,"end":6763.13},{"text":"discuss","start":6763.13,"end":6763.61},{"text":"that","start":6763.61,"end":6763.93},{"text":"because","start":6763.93,"end":6764.21},{"text":"the","start":6764.21,"end":6764.29},{"text":"input","start":6764.29,"end":6764.97},{"text":"from","start":6765.37,"end":6765.53},{"text":"different","start":6765.53,"end":6766.33},{"text":"jurisdictions","start":6768.17,"end":6769.05},{"text":"with","start":6769.05,"end":6769.21},{"text":"what","start":6769.81,"end":6770.13},{"text":"type","start":6770.13,"end":6770.49},{"text":"of","start":6770.49,"end":6770.73},{"text":"taxes","start":6771.05,"end":6771.69},{"text":"they","start":6771.69,"end":6771.85},{"text":"have,","start":6771.85,"end":6772.41},{"text":"we","start":6773.13,"end":6773.37},{"text":"first","start":6773.37,"end":6773.69},{"text":"of","start":6773.69,"end":6773.77},{"text":"all","start":6773.77,"end":6773.93},{"text":"have","start":6773.93,"end":6774.17},{"text":"to","start":6774.17,"end":6774.29},{"text":"decide","start":6774.33,"end":6774.89},{"text":"if","start":6775.69,"end":6775.85},{"text":"we're","start":6775.85,"end":6776.01},{"text":"going","start":6776.01,"end":6776.33},{"text":"to","start":6776.33,"end":6776.49},{"text":"include","start":6776.57,"end":6777.37},{"text":"in","start":6777.37,"end":6777.53},{"text":"the","start":6777.53,"end":6777.65},{"text":"scope","start":6777.65,"end":6778.17},{"text":"here","start":6778.17,"end":6778.57},{"text":"levies,","start":6778.89,"end":6779.61},{"text":"excise","start":6780.73,"end":6781.17},{"text":"taxes,","start":6781.17,"end":6781.85},{"text":"income","start":6781.85,"end":6782.25},{"text":"taxes,","start":6782.25,"end":6782.73},{"text":"whatever","start":6782.73,"end":6783.25},{"text":"they're","start":6783.25,"end":6783.45},{"text":"called,","start":6783.45,"end":6784.17},{"text":"when","start":6784.49,"end":6784.77},{"text":"they","start":6784.77,"end":6784.93},{"text":"have","start":6784.93,"end":6785.21},{"text":"a","start":6785.21,"end":6785.25},{"text":"similar","start":6785.25,"end":6785.89},{"text":"effect","start":6786.01,"end":6786.69},{"text":"as","start":6786.85,"end":6787.17},{"text":"the","start":6787.17,"end":6787.25},{"text":"income","start":6787.25,"end":6787.65},{"text":"taxes.","start":6787.65,"end":6788.13}]},{"text":"And I think that's the point that we have discussed earlier.","start":6788.13,"end":6791.25,"topics":[],"words":[{"text":"And","start":6788.13,"end":6788.25},{"text":"I","start":6788.25,"end":6788.29},{"text":"think","start":6788.29,"end":6788.53},{"text":"that's","start":6788.53,"end":6788.81},{"text":"the","start":6788.81,"end":6788.93},{"text":"point","start":6788.93,"end":6789.29},{"text":"that","start":6789.29,"end":6789.49},{"text":"we","start":6789.49,"end":6789.65},{"text":"have","start":6789.65,"end":6789.89},{"text":"discussed","start":6790.17,"end":6790.77},{"text":"earlier.","start":6790.77,"end":6791.25}]},{"text":"So I take that point and I've sort of wanted to reiterate it a little bit so that others can think about that.","start":6791.73,"end":6798.69,"topics":[],"words":[{"text":"So","start":6791.73,"end":6792.13},{"text":"I","start":6792.61,"end":6793.33},{"text":"take","start":6793.33,"end":6793.57},{"text":"that","start":6793.57,"end":6793.73},{"text":"point","start":6793.73,"end":6794.13},{"text":"and","start":6794.13,"end":6794.29},{"text":"I've","start":6794.29,"end":6794.53},{"text":"sort","start":6794.53,"end":6794.73},{"text":"of","start":6794.73,"end":6794.93},{"text":"wanted","start":6794.93,"end":6795.29},{"text":"to","start":6795.29,"end":6795.49},{"text":"reiterate","start":6795.49,"end":6796.13},{"text":"it","start":6796.13,"end":6796.25},{"text":"a","start":6796.25,"end":6796.29},{"text":"little","start":6796.33,"end":6796.53},{"text":"bit","start":6796.53,"end":6796.77},{"text":"so","start":6796.77,"end":6796.93},{"text":"that","start":6796.93,"end":6797.17},{"text":"others","start":6797.25,"end":6797.57},{"text":"can","start":6797.57,"end":6797.81},{"text":"think","start":6797.81,"end":6798.09},{"text":"about","start":6798.09,"end":6798.41},{"text":"that.","start":6798.41,"end":6798.69}]},{"text":"And although I, you know, I haven't put covered taxes on the agenda actually, but I think we will have to come back to that.","start":6798.77,"end":6807.17,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"And","start":6798.77,"end":6799.25},{"text":"although","start":6799.65,"end":6800.05},{"text":"I,","start":6800.05,"end":6800.21},{"text":"you","start":6800.37,"end":6800.49},{"text":"know,","start":6800.49,"end":6800.69},{"text":"I","start":6800.69,"end":6800.77},{"text":"haven't","start":6800.77,"end":6801.17},{"text":"put","start":6801.17,"end":6801.57},{"text":"covered","start":6801.81,"end":6802.17},{"text":"taxes","start":6802.17,"end":6802.69},{"text":"on","start":6802.69,"end":6802.85},{"text":"the","start":6802.85,"end":6802.97},{"text":"agenda","start":6802.97,"end":6803.37},{"text":"actually,","start":6803.37,"end":6803.81},{"text":"but","start":6803.81,"end":6804.05},{"text":"I","start":6804.53,"end":6804.61},{"text":"think","start":6804.61,"end":6805.01},{"text":"we","start":6805.01,"end":6805.25},{"text":"will","start":6805.25,"end":6805.49},{"text":"have","start":6805.49,"end":6805.73},{"text":"to","start":6805.73,"end":6806.13},{"text":"come","start":6806.37,"end":6806.61},{"text":"back","start":6806.61,"end":6806.77},{"text":"to","start":6806.77,"end":6806.89},{"text":"that.","start":6806.89,"end":6807.17}]},{"text":"And regarding your comments on five and nine, we are going to open the floor on those so we can come back to that.","start":6807.65,"end":6813.33,"topics":[],"words":[{"text":"And","start":6807.65,"end":6808.05},{"text":"regarding","start":6808.05,"end":6808.49},{"text":"your","start":6808.49,"end":6808.61},{"text":"comments","start":6808.61,"end":6809.01},{"text":"on","start":6809.01,"end":6809.09},{"text":"five","start":6809.09,"end":6809.45},{"text":"and","start":6809.45,"end":6809.61},{"text":"nine,","start":6809.61,"end":6809.97},{"text":"we","start":6809.97,"end":6810.21},{"text":"are","start":6810.21,"end":6810.37},{"text":"going","start":6810.37,"end":6810.61},{"text":"to","start":6810.61,"end":6810.85},{"text":"open","start":6811.01,"end":6811.41},{"text":"the","start":6811.41,"end":6811.49},{"text":"floor","start":6811.49,"end":6811.77},{"text":"on","start":6811.77,"end":6811.85},{"text":"those","start":6811.85,"end":6812.09},{"text":"so","start":6812.09,"end":6812.25},{"text":"we","start":6812.25,"end":6812.37},{"text":"can","start":6812.37,"end":6812.61},{"text":"come","start":6812.61,"end":6812.77},{"text":"back","start":6812.77,"end":6813.01},{"text":"to","start":6813.01,"end":6813.13},{"text":"that.","start":6813.13,"end":6813.33}]},{"text":"Thank you, India.","start":6813.33,"end":6813.97,"topics":[],"words":[{"text":"Thank","start":6813.33,"end":6813.57},{"text":"you,","start":6813.57,"end":6813.65},{"text":"India.","start":6813.65,"end":6813.97}]},{"text":"I have Germany.","start":6815.57,"end":6816.45,"topics":[],"words":[{"text":"I","start":6815.57,"end":6815.65},{"text":"have","start":6815.65,"end":6815.89},{"text":"Germany.","start":6815.89,"end":6816.45}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":31,"start":6821.25,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=6822","paragraphs":[{"sentences":[{"text":"Thank you, Madam Co-Lead, for giving me the floor.","start":6821.25,"end":6823.89,"topics":[],"words":[{"text":"Thank","start":6821.25,"end":6821.49},{"text":"you,","start":6821.49,"end":6821.61},{"text":"Madam","start":6821.61,"end":6821.89},{"text":"Co-Lead,","start":6821.89,"end":6822.41},{"text":"for","start":6822.45,"end":6822.85},{"text":"giving","start":6822.85,"end":6823.13},{"text":"me","start":6823.13,"end":6823.25},{"text":"the","start":6823.25,"end":6823.41},{"text":"floor.","start":6823.41,"end":6823.89}]},{"text":"Germany appreciates the effort undertaken by you, Madam Co-Lead, and the Secretariat and all delegations in advancing the negotiations on this first protocol.","start":6824.85,"end":6835.33,"topics":[],"words":[{"text":"Germany","start":6824.85,"end":6825.49},{"text":"appreciates","start":6825.49,"end":6826.13},{"text":"the","start":6826.13,"end":6826.25},{"text":"effort","start":6826.25,"end":6826.85},{"text":"undertaken","start":6827.61,"end":6828.21},{"text":"by","start":6828.21,"end":6828.37},{"text":"you,","start":6828.37,"end":6828.77},{"text":"Madam","start":6828.85,"end":6829.09},{"text":"Co-Lead,","start":6829.09,"end":6829.65},{"text":"and","start":6829.77,"end":6830.01},{"text":"the","start":6830.01,"end":6830.09},{"text":"Secretariat","start":6830.09,"end":6830.85},{"text":"and","start":6830.89,"end":6831.05},{"text":"all","start":6831.05,"end":6831.17},{"text":"delegations","start":6831.17,"end":6831.81},{"text":"in","start":6831.81,"end":6831.93},{"text":"advancing","start":6831.93,"end":6832.45},{"text":"the","start":6832.45,"end":6832.61},{"text":"negotiations","start":6832.61,"end":6833.65},{"text":"on","start":6833.73,"end":6834.05},{"text":"this","start":6834.05,"end":6834.37},{"text":"first","start":6834.37,"end":6834.65},{"text":"protocol.","start":6834.69,"end":6835.33}]},{"text":"At this stage, I would like to share some general observations.","start":6836.05,"end":6839.57,"topics":[],"words":[{"text":"At","start":6836.05,"end":6836.13},{"text":"this","start":6836.13,"end":6836.33},{"text":"stage,","start":6836.33,"end":6836.61},{"text":"I","start":6836.61,"end":6836.69},{"text":"would","start":6836.69,"end":6836.85},{"text":"like","start":6836.85,"end":6837.09},{"text":"to","start":6837.09,"end":6837.17},{"text":"share","start":6837.17,"end":6837.65},{"text":"some","start":6837.73,"end":6838.05},{"text":"general","start":6838.13,"end":6838.57},{"text":"observations.","start":6838.57,"end":6839.57}]},{"text":"We remain committed to engaging constructively and in good faith towards an outcome that strengthens international cooperation while fostering certainty, fairness and sustainable cross-border investment.","start":6839.81,"end":6853.61,"topics":[],"words":[{"text":"We","start":6839.81,"end":6840.29},{"text":"remain","start":6840.29,"end":6840.77},{"text":"committed","start":6840.77,"end":6841.21},{"text":"to","start":6841.21,"end":6841.41},{"text":"engaging","start":6841.41,"end":6842.05},{"text":"constructively","start":6842.05,"end":6843.09},{"text":"and","start":6843.49,"end":6843.69},{"text":"in","start":6843.69,"end":6843.93},{"text":"good","start":6843.93,"end":6844.17},{"text":"faith","start":6844.17,"end":6844.57},{"text":"towards","start":6844.57,"end":6845.13},{"text":"an","start":6845.13,"end":6845.29},{"text":"outcome","start":6845.29,"end":6845.77},{"text":"that","start":6845.77,"end":6846.01},{"text":"strengthens","start":6846.01,"end":6846.81},{"text":"international","start":6846.89,"end":6847.69},{"text":"cooperation","start":6847.69,"end":6848.49},{"text":"while","start":6849.33,"end":6849.53},{"text":"fostering","start":6849.53,"end":6850.13},{"text":"certainty,","start":6850.13,"end":6850.73},{"text":"fairness","start":6850.73,"end":6851.29},{"text":"and","start":6851.37,"end":6851.61},{"text":"sustainable","start":6851.61,"end":6852.17},{"text":"cross-border","start":6852.17,"end":6852.89},{"text":"investment.","start":6852.89,"end":6853.61}]},{"text":"However, the relationship between the protocol, which is drafted in the same way as a DTA or rather as a mini DTA as referred to by the distinguished delegate of France and existing DTAs, the relationship remains completely unclear to us.","start":6854.65,"end":6871.17,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"However,","start":6854.65,"end":6855.29},{"text":"the","start":6855.45,"end":6855.57},{"text":"relationship","start":6855.85,"end":6856.53},{"text":"between","start":6856.53,"end":6856.85},{"text":"the","start":6856.85,"end":6856.93},{"text":"protocol,","start":6856.93,"end":6857.69},{"text":"which","start":6857.93,"end":6858.21},{"text":"is","start":6858.21,"end":6858.33},{"text":"drafted","start":6858.33,"end":6859.05},{"text":"in","start":6860.09,"end":6860.17},{"text":"the","start":6860.17,"end":6860.25},{"text":"same","start":6860.25,"end":6860.57},{"text":"way","start":6860.57,"end":6860.89},{"text":"as","start":6860.89,"end":6861.13},{"text":"a","start":6861.21,"end":6861.25},{"text":"DTA","start":6861.25,"end":6861.85},{"text":"or","start":6861.85,"end":6862.29},{"text":"rather","start":6862.29,"end":6862.57},{"text":"as","start":6862.57,"end":6862.73},{"text":"a","start":6862.73,"end":6862.77},{"text":"mini","start":6862.77,"end":6863.05},{"text":"DTA","start":6863.05,"end":6863.61},{"text":"as","start":6863.61,"end":6863.77},{"text":"referred","start":6863.77,"end":6864.13},{"text":"to","start":6864.13,"end":6864.25},{"text":"by","start":6864.25,"end":6864.57},{"text":"the","start":6864.65,"end":6864.77},{"text":"distinguished","start":6864.77,"end":6865.29},{"text":"delegate","start":6865.29,"end":6865.65},{"text":"of","start":6865.65,"end":6865.73},{"text":"France","start":6865.73,"end":6866.09},{"text":"and","start":6866.81,"end":6867.21},{"text":"existing","start":6867.29,"end":6867.85},{"text":"DTAs,","start":6867.85,"end":6868.49},{"text":"the","start":6868.73,"end":6868.85},{"text":"relationship","start":6868.85,"end":6869.41},{"text":"remains","start":6869.41,"end":6869.85},{"text":"completely","start":6869.85,"end":6870.29},{"text":"unclear","start":6870.29,"end":6870.65},{"text":"to","start":6870.65,"end":6870.89},{"text":"us.","start":6870.89,"end":6871.17}]},{"text":"In that context, In coming back to a remark that was made by you earlier, Madam colleague, we do not share the assessment that the very goal of this process is to amend existing agreements.","start":6871.17,"end":6881.05,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"In","start":6871.17,"end":6871.29},{"text":"that","start":6871.29,"end":6871.45},{"text":"context,","start":6871.45,"end":6872.09},{"text":"In","start":6872.73,"end":6872.85},{"text":"coming","start":6872.85,"end":6873.13},{"text":"back","start":6873.13,"end":6873.29},{"text":"to","start":6873.29,"end":6873.53},{"text":"a","start":6873.53,"end":6873.57},{"text":"remark","start":6873.57,"end":6874.09},{"text":"that","start":6874.09,"end":6874.25},{"text":"was","start":6874.25,"end":6874.41},{"text":"made","start":6874.41,"end":6874.61},{"text":"by","start":6874.61,"end":6874.77},{"text":"you","start":6874.81,"end":6875.05},{"text":"earlier,","start":6875.13,"end":6875.61},{"text":"Madam","start":6875.69,"end":6876.01},{"text":"colleague,","start":6876.01,"end":6876.37},{"text":"we","start":6876.41,"end":6876.49},{"text":"do","start":6876.49,"end":6876.65},{"text":"not","start":6876.65,"end":6876.81},{"text":"share","start":6876.81,"end":6876.97},{"text":"the","start":6876.97,"end":6877.09},{"text":"assessment","start":6877.09,"end":6877.65},{"text":"that","start":6877.65,"end":6877.77},{"text":"the","start":6877.77,"end":6877.89},{"text":"very","start":6877.89,"end":6878.17},{"text":"goal","start":6878.17,"end":6878.53},{"text":"of","start":6878.53,"end":6878.65},{"text":"this","start":6878.65,"end":6878.81},{"text":"process","start":6878.81,"end":6879.21},{"text":"is","start":6879.21,"end":6879.37},{"text":"to","start":6879.37,"end":6879.49},{"text":"amend","start":6879.49,"end":6879.93},{"text":"existing","start":6879.93,"end":6880.49},{"text":"agreements.","start":6880.49,"end":6881.05}]},{"text":"If this were a predetermined goal, any substantive discussions on this matter would be rendered obsolete.","start":6881.85,"end":6887.61,"topics":[],"words":[{"text":"If","start":6881.85,"end":6882.01},{"text":"this","start":6882.01,"end":6882.25},{"text":"were","start":6882.25,"end":6882.53},{"text":"a","start":6882.53,"end":6882.57},{"text":"predetermined","start":6882.81,"end":6883.53},{"text":"goal,","start":6883.53,"end":6883.85},{"text":"any","start":6883.85,"end":6884.09},{"text":"substantive","start":6884.09,"end":6884.65},{"text":"discussions","start":6884.65,"end":6885.21},{"text":"on","start":6885.21,"end":6885.33},{"text":"this","start":6885.33,"end":6885.53},{"text":"matter","start":6885.53,"end":6885.85},{"text":"would","start":6885.85,"end":6886.09},{"text":"be","start":6886.09,"end":6886.33},{"text":"rendered","start":6886.33,"end":6886.81},{"text":"obsolete.","start":6886.89,"end":6887.61}]},{"text":"Germany recognizes that many member states have expressed legitimate concerns regarding the ability of existing international tax rules to adequately address increasingly digitalized and remote business models.","start":6888.73,"end":6902.09,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"Germany","start":6888.73,"end":6889.13},{"text":"recognizes","start":6889.13,"end":6889.77},{"text":"that","start":6889.77,"end":6889.93},{"text":"many","start":6889.93,"end":6890.17},{"text":"member","start":6890.17,"end":6890.41},{"text":"states","start":6890.41,"end":6890.73},{"text":"have","start":6890.73,"end":6890.89},{"text":"expressed","start":6890.89,"end":6891.61},{"text":"legitimate","start":6892.25,"end":6892.81},{"text":"concerns","start":6892.81,"end":6893.45},{"text":"regarding","start":6893.45,"end":6893.85},{"text":"the","start":6893.85,"end":6893.97},{"text":"ability","start":6893.97,"end":6894.57},{"text":"of","start":6894.57,"end":6894.73},{"text":"existing","start":6894.73,"end":6895.37},{"text":"international","start":6895.85,"end":6896.53},{"text":"tax","start":6896.53,"end":6896.89},{"text":"rules","start":6896.89,"end":6897.21},{"text":"to","start":6897.21,"end":6897.37},{"text":"adequately","start":6897.45,"end":6898.17},{"text":"address","start":6898.17,"end":6898.65},{"text":"increasingly","start":6898.65,"end":6899.85},{"text":"digitalized","start":6899.85,"end":6900.61},{"text":"and","start":6900.61,"end":6900.73},{"text":"remote","start":6900.73,"end":6901.13},{"text":"business","start":6901.13,"end":6901.53},{"text":"models.","start":6901.53,"end":6902.09}]},{"text":"We share the objective of ensuring that international tax rules remain fit for purpose in a changing global economy and continue to support fair taxation of cross-border economic activities.","start":6902.85,"end":6914.13,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"We","start":6902.85,"end":6903.01},{"text":"share","start":6903.01,"end":6903.29},{"text":"the","start":6903.29,"end":6903.45},{"text":"objective","start":6903.45,"end":6904.13},{"text":"of","start":6904.13,"end":6904.21},{"text":"ensuring","start":6904.25,"end":6904.73},{"text":"that","start":6904.73,"end":6904.85},{"text":"international","start":6904.85,"end":6905.53},{"text":"tax","start":6905.53,"end":6905.89},{"text":"rules","start":6905.89,"end":6906.21},{"text":"remain","start":6906.21,"end":6906.61},{"text":"fit","start":6906.61,"end":6906.85},{"text":"for","start":6906.85,"end":6906.97},{"text":"purpose","start":6906.97,"end":6907.49},{"text":"in","start":6907.49,"end":6907.65},{"text":"a","start":6907.65,"end":6907.73},{"text":"changing","start":6907.73,"end":6908.21},{"text":"global","start":6908.21,"end":6908.57},{"text":"economy","start":6908.57,"end":6909.33},{"text":"and","start":6909.49,"end":6909.65},{"text":"continue","start":6909.65,"end":6910.13},{"text":"to","start":6910.13,"end":6910.25},{"text":"support","start":6910.25,"end":6910.85},{"text":"fair","start":6910.85,"end":6911.13},{"text":"taxation","start":6911.13,"end":6911.89},{"text":"of","start":6911.93,"end":6912.05},{"text":"cross-border","start":6912.05,"end":6912.77},{"text":"economic","start":6912.77,"end":6913.33},{"text":"activities.","start":6913.33,"end":6914.13}]},{"text":"At the same time, we believe that any new allocation of taxing rights should continue to reflect internationally recognised principles of genuine economic activity value creation and an appropriate nexus between the taxing jurisdictions and the income concerned.","start":6915.17,"end":6932.13,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"At","start":6915.17,"end":6915.25},{"text":"the","start":6915.25,"end":6915.33},{"text":"same","start":6915.33,"end":6915.65},{"text":"time,","start":6915.65,"end":6916.13},{"text":"we","start":6916.13,"end":6916.37},{"text":"believe","start":6916.37,"end":6916.77},{"text":"that","start":6916.77,"end":6917.01},{"text":"any","start":6917.01,"end":6917.29},{"text":"new","start":6917.29,"end":6917.57},{"text":"allocation","start":6917.61,"end":6918.49},{"text":"of","start":6918.49,"end":6918.61},{"text":"taxing","start":6918.61,"end":6919.09},{"text":"rights","start":6919.09,"end":6919.45},{"text":"should","start":6919.45,"end":6919.57},{"text":"continue","start":6919.57,"end":6920.05},{"text":"to","start":6920.05,"end":6920.17},{"text":"reflect","start":6920.17,"end":6920.93},{"text":"internationally","start":6921.09,"end":6921.89},{"text":"recognised","start":6921.89,"end":6922.53},{"text":"principles","start":6922.53,"end":6923.29},{"text":"of","start":6923.29,"end":6923.41},{"text":"genuine","start":6923.41,"end":6924.05},{"text":"economic","start":6924.05,"end":6924.57},{"text":"activity","start":6924.57,"end":6925.33},{"text":"value","start":6925.85,"end":6926.21},{"text":"creation","start":6926.21,"end":6927.09},{"text":"and","start":6927.25,"end":6927.45},{"text":"an","start":6927.45,"end":6927.57},{"text":"appropriate","start":6927.57,"end":6928.29},{"text":"nexus","start":6928.29,"end":6928.77},{"text":"between","start":6928.77,"end":6929.17},{"text":"the","start":6929.17,"end":6929.29},{"text":"taxing","start":6929.29,"end":6929.73},{"text":"jurisdictions","start":6929.73,"end":6930.61},{"text":"and","start":6930.61,"end":6930.81},{"text":"the","start":6930.81,"end":6930.89},{"text":"income","start":6930.89,"end":6931.41},{"text":"concerned.","start":6931.41,"end":6932.13}]},{"text":"These principles remain essential to ensuring predictability, neutrality and the long-term stability of the international tax system.","start":6934.05,"end":6943.25,"topics":[],"words":[{"text":"These","start":6934.05,"end":6934.21},{"text":"principles","start":6934.21,"end":6934.85},{"text":"remain","start":6934.85,"end":6935.17},{"text":"essential","start":6935.17,"end":6935.73},{"text":"to","start":6935.73,"end":6936.01},{"text":"ensuring","start":6936.01,"end":6936.77},{"text":"predictability,","start":6936.93,"end":6938.05},{"text":"neutrality","start":6938.13,"end":6939.17},{"text":"and","start":6939.61,"end":6939.77},{"text":"the","start":6939.77,"end":6939.89},{"text":"long-term","start":6939.89,"end":6940.45},{"text":"stability","start":6940.45,"end":6941.33},{"text":"of","start":6941.49,"end":6941.65},{"text":"the","start":6941.65,"end":6941.77},{"text":"international","start":6941.77,"end":6942.37},{"text":"tax","start":6942.37,"end":6942.73},{"text":"system.","start":6942.73,"end":6943.25}]},{"text":"We therefore continue to favour a solution that complements and builds upon existing standards encouraging that work under the framework convention should remain coherent with these ongoing international efforts.","start":6944.69,"end":6957.85,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"We","start":6944.69,"end":6944.85},{"text":"therefore","start":6944.85,"end":6945.41},{"text":"continue","start":6945.41,"end":6946.37},{"text":"to","start":6946.77,"end":6947.09},{"text":"favour","start":6947.17,"end":6947.65},{"text":"a","start":6947.65,"end":6947.69},{"text":"solution","start":6947.69,"end":6948.21},{"text":"that","start":6948.21,"end":6948.45},{"text":"complements","start":6948.45,"end":6949.25},{"text":"and","start":6949.25,"end":6949.41},{"text":"builds","start":6949.41,"end":6949.73},{"text":"upon","start":6949.73,"end":6950.05},{"text":"existing","start":6950.05,"end":6950.77},{"text":"standards","start":6950.85,"end":6951.49},{"text":"encouraging","start":6952.21,"end":6952.89},{"text":"that","start":6952.89,"end":6953.05},{"text":"work","start":6953.05,"end":6953.33},{"text":"under","start":6953.33,"end":6953.57},{"text":"the","start":6953.57,"end":6953.65},{"text":"framework","start":6953.65,"end":6954.05},{"text":"convention","start":6954.05,"end":6954.49},{"text":"should","start":6954.49,"end":6954.73},{"text":"remain","start":6954.73,"end":6955.05},{"text":"coherent","start":6955.05,"end":6955.65},{"text":"with","start":6955.65,"end":6955.89},{"text":"these","start":6955.89,"end":6956.09},{"text":"ongoing","start":6956.09,"end":6956.61},{"text":"international","start":6956.61,"end":6957.29},{"text":"efforts.","start":6957.29,"end":6957.85}]},{"text":"In line with previous speakers like the Netherlands, Switzerland, we too prefer flexibility for states through an elective mechanism while respecting the continued application of existing bilateral tax treaties.","start":6958.97,"end":6973.85,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"In","start":6958.97,"end":6959.09},{"text":"line","start":6959.09,"end":6959.29},{"text":"with","start":6959.29,"end":6959.45},{"text":"previous","start":6959.45,"end":6960.01},{"text":"speakers","start":6960.17,"end":6960.89},{"text":"like","start":6960.89,"end":6961.21},{"text":"the","start":6961.21,"end":6961.37},{"text":"Netherlands,","start":6961.37,"end":6962.17},{"text":"Switzerland,","start":6962.41,"end":6963.21},{"text":"we","start":6963.93,"end":6964.33},{"text":"too","start":6964.33,"end":6964.81},{"text":"prefer","start":6965.05,"end":6965.61},{"text":"flexibility","start":6965.77,"end":6966.65},{"text":"for","start":6966.65,"end":6966.81},{"text":"states","start":6966.81,"end":6967.37},{"text":"through","start":6967.37,"end":6967.57},{"text":"an","start":6967.57,"end":6967.77},{"text":"elective","start":6967.77,"end":6968.25},{"text":"mechanism","start":6968.25,"end":6968.93},{"text":"while","start":6968.93,"end":6969.25},{"text":"respecting","start":6969.25,"end":6969.85},{"text":"the","start":6969.85,"end":6970.01},{"text":"continued","start":6970.01,"end":6970.73},{"text":"application","start":6970.73,"end":6971.61},{"text":"of","start":6971.65,"end":6971.85},{"text":"existing","start":6971.85,"end":6972.41},{"text":"bilateral","start":6972.41,"end":6972.97},{"text":"tax","start":6972.97,"end":6973.29},{"text":"treaties.","start":6973.29,"end":6973.85}]},{"text":"In our view, this structure provides an appropriate balance between facilitating future cooperation and preserving treaty autonomy.","start":6974.65,"end":6983.13,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"In","start":6974.65,"end":6974.89},{"text":"our","start":6974.89,"end":6975.05},{"text":"view,","start":6975.05,"end":6975.45},{"text":"this","start":6975.53,"end":6975.81},{"text":"structure","start":6975.81,"end":6976.33},{"text":"provides","start":6976.33,"end":6976.85},{"text":"an","start":6976.85,"end":6976.97},{"text":"appropriate","start":6976.97,"end":6977.53},{"text":"balance","start":6977.53,"end":6977.93},{"text":"between","start":6977.93,"end":6978.33},{"text":"facilitating","start":6978.33,"end":6979.13},{"text":"future","start":6979.13,"end":6979.53},{"text":"cooperation","start":6979.53,"end":6980.49},{"text":"and","start":6981.13,"end":6981.29},{"text":"preserving","start":6981.29,"end":6981.89},{"text":"treaty","start":6981.89,"end":6982.33},{"text":"autonomy.","start":6982.33,"end":6983.13}]},{"text":"We would encourage maintaining this approach which allows interested treaty partners to modernize their bilateral relationships without affecting treaties where no common intention exists.","start":6983.61,"end":6996.09,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"We","start":6983.61,"end":6983.85},{"text":"would","start":6983.89,"end":6984.05},{"text":"encourage","start":6984.05,"end":6984.81},{"text":"maintaining","start":6984.81,"end":6985.53},{"text":"this","start":6985.53,"end":6985.77},{"text":"approach","start":6985.77,"end":6986.33},{"text":"which","start":6986.61,"end":6986.89},{"text":"allows","start":6986.89,"end":6987.37},{"text":"interested","start":6987.37,"end":6987.89},{"text":"treaty","start":6987.89,"end":6988.25},{"text":"partners","start":6988.25,"end":6988.73},{"text":"to","start":6988.73,"end":6988.89},{"text":"modernize","start":6988.89,"end":6989.53},{"text":"their","start":6989.53,"end":6989.69},{"text":"bilateral","start":6989.69,"end":6990.41},{"text":"relationships","start":6990.41,"end":6991.29},{"text":"without","start":6991.77,"end":6992.25},{"text":"affecting","start":6992.25,"end":6992.81},{"text":"treaties","start":6992.81,"end":6993.53},{"text":"where","start":6993.85,"end":6994.09},{"text":"no","start":6994.09,"end":6994.33},{"text":"common","start":6994.33,"end":6994.89},{"text":"intention","start":6994.89,"end":6995.53},{"text":"exists.","start":6995.53,"end":6996.09}]},{"text":"I also like to echo the sentiments of Belgium who have, based on the current direction of travel, expressed pessimistic outlook on the outcome of these negotiations, in particular if one settles for merely accommodating the majority.","start":6998.65,"end":7014.69,"topics":[],"words":[{"text":"I","start":6998.65,"end":6998.81},{"text":"also","start":6998.81,"end":6999.37},{"text":"like","start":6999.37,"end":6999.69},{"text":"to","start":6999.69,"end":6999.81},{"text":"echo","start":6999.85,"end":7000.33},{"text":"the","start":7000.33,"end":7000.49},{"text":"sentiments","start":7000.49,"end":7001.45},{"text":"of","start":7001.49,"end":7001.69},{"text":"Belgium","start":7001.69,"end":7002.25},{"text":"who","start":7002.25,"end":7002.41},{"text":"have,","start":7002.41,"end":7002.81},{"text":"based","start":7002.81,"end":7003.17},{"text":"on","start":7003.17,"end":7003.29},{"text":"the","start":7003.29,"end":7003.37},{"text":"current","start":7003.37,"end":7003.73},{"text":"direction","start":7003.73,"end":7004.25},{"text":"of","start":7004.29,"end":7004.41},{"text":"travel,","start":7004.41,"end":7004.97},{"text":"expressed","start":7005.29,"end":7005.85},{"text":"pessimistic","start":7006.93,"end":7007.65},{"text":"outlook","start":7007.65,"end":7008.05},{"text":"on","start":7008.05,"end":7008.21},{"text":"the","start":7008.21,"end":7008.33},{"text":"outcome","start":7008.33,"end":7008.85},{"text":"of","start":7008.85,"end":7009.01},{"text":"these","start":7009.01,"end":7009.25},{"text":"negotiations,","start":7009.25,"end":7010.05},{"text":"in","start":7010.05,"end":7010.13},{"text":"particular","start":7010.13,"end":7010.73},{"text":"if","start":7010.73,"end":7010.81},{"text":"one","start":7010.85,"end":7011.25},{"text":"settles","start":7011.41,"end":7011.97},{"text":"for","start":7011.97,"end":7012.13},{"text":"merely","start":7012.13,"end":7012.77},{"text":"accommodating","start":7013.09,"end":7013.81},{"text":"the","start":7013.81,"end":7013.89},{"text":"majority.","start":7013.89,"end":7014.69}]},{"text":"Going forward, we will contribute to certain aspects of the discussions, however, we emphasize our fundamental reservations regarding the current state of work.","start":7015.33,"end":7023.41,"topics":[],"words":[{"text":"Going","start":7015.33,"end":7015.65},{"text":"forward,","start":7015.65,"end":7016.01},{"text":"we","start":7016.01,"end":7016.13},{"text":"will","start":7016.13,"end":7016.29},{"text":"contribute","start":7016.29,"end":7016.81},{"text":"to","start":7016.81,"end":7016.89},{"text":"certain","start":7016.89,"end":7017.33},{"text":"aspects","start":7017.33,"end":7017.73},{"text":"of","start":7017.73,"end":7017.85},{"text":"the","start":7017.85,"end":7017.97},{"text":"discussions,","start":7017.97,"end":7018.61},{"text":"however,","start":7018.61,"end":7019.01},{"text":"we","start":7019.01,"end":7019.17},{"text":"emphasize","start":7019.17,"end":7019.89},{"text":"our","start":7019.89,"end":7019.97},{"text":"fundamental","start":7019.97,"end":7020.65},{"text":"reservations","start":7020.65,"end":7021.33},{"text":"regarding","start":7021.33,"end":7021.97},{"text":"the","start":7022.29,"end":7022.45},{"text":"current","start":7022.45,"end":7022.81},{"text":"state","start":7022.81,"end":7023.01},{"text":"of","start":7023.01,"end":7023.09},{"text":"work.","start":7023.09,"end":7023.41}]},{"text":"Thank you.","start":7023.41,"end":7023.73,"topics":[],"words":[{"text":"Thank","start":7023.41,"end":7023.57},{"text":"you.","start":7023.57,"end":7023.73}]}]}],"speaker":{"name":null,"affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Representative"}},{"statement_number":32,"start":7025.05,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=7026","paragraphs":[{"sentences":[{"text":"Thank you, Germany.","start":7025.05,"end":7026.05,"topics":[],"words":[{"text":"Thank","start":7025.05,"end":7025.29},{"text":"you,","start":7025.29,"end":7025.41},{"text":"Germany.","start":7025.41,"end":7026.05}]},{"text":"I have Czechia.","start":7026.53,"end":7027.81,"topics":[],"words":[{"text":"I","start":7026.53,"end":7026.77},{"text":"have","start":7026.77,"end":7027.09},{"text":"Czechia.","start":7027.17,"end":7027.81}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":33,"start":7031.01,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=7032","paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair, for giving me the floor.","start":7031.01,"end":7032.93,"topics":[],"words":[{"text":"Thank","start":7031.01,"end":7031.17},{"text":"you,","start":7031.17,"end":7031.25},{"text":"Madam","start":7031.25,"end":7031.57},{"text":"Chair,","start":7031.57,"end":7031.81},{"text":"for","start":7031.81,"end":7032.05},{"text":"giving","start":7032.05,"end":7032.25},{"text":"me","start":7032.25,"end":7032.37},{"text":"the","start":7032.37,"end":7032.45},{"text":"floor.","start":7032.45,"end":7032.93}]},{"text":"Good morning to all colleagues.","start":7033.17,"end":7034.93,"topics":[],"words":[{"text":"Good","start":7033.17,"end":7033.33},{"text":"morning","start":7033.33,"end":7033.65},{"text":"to","start":7033.65,"end":7033.97},{"text":"all","start":7034.29,"end":7034.45},{"text":"colleagues.","start":7034.45,"end":7034.93}]},{"text":"First, let me thank you, Madam Colette, and the Secretariat for your hard work on preparing the draft document.","start":7035.49,"end":7040.09,"topics":[],"words":[{"text":"First,","start":7035.49,"end":7035.65},{"text":"let","start":7035.65,"end":7035.77},{"text":"me","start":7035.77,"end":7035.93},{"text":"thank","start":7035.93,"end":7036.17},{"text":"you,","start":7036.17,"end":7036.29},{"text":"Madam","start":7036.29,"end":7036.57},{"text":"Colette,","start":7036.57,"end":7037.05},{"text":"and","start":7037.05,"end":7037.45},{"text":"the","start":7037.45,"end":7037.53},{"text":"Secretariat","start":7037.53,"end":7038.09},{"text":"for","start":7038.09,"end":7038.21},{"text":"your","start":7038.21,"end":7038.33},{"text":"hard","start":7038.33,"end":7038.57},{"text":"work","start":7038.57,"end":7038.77},{"text":"on","start":7038.77,"end":7038.85},{"text":"preparing","start":7038.85,"end":7039.25},{"text":"the","start":7039.25,"end":7039.33},{"text":"draft","start":7039.33,"end":7039.61},{"text":"document.","start":7039.61,"end":7040.09}]},{"text":"Czechia would like to provide general comments on the Workstream 2's work and echo the comments made by the distinguished delegates of Belgium, Austria, Switzerland, France, and many others intervening in similar manner.","start":7040.89,"end":7050.89,"topics":[],"words":[{"text":"Czechia","start":7040.89,"end":7041.25},{"text":"would","start":7041.25,"end":7041.37},{"text":"like","start":7041.37,"end":7041.53},{"text":"to","start":7041.53,"end":7041.61},{"text":"provide","start":7041.61,"end":7042.01},{"text":"general","start":7042.01,"end":7042.41},{"text":"comments","start":7042.41,"end":7042.81},{"text":"on","start":7042.81,"end":7042.89},{"text":"the","start":7042.89,"end":7043.01},{"text":"Workstream","start":7043.01,"end":7043.45},{"text":"2's","start":7043.45,"end":7043.77},{"text":"work","start":7043.77,"end":7044.05},{"text":"and","start":7044.05,"end":7044.17},{"text":"echo","start":7044.17,"end":7044.41},{"text":"the","start":7044.41,"end":7044.57},{"text":"comments","start":7044.57,"end":7044.97},{"text":"made","start":7044.97,"end":7045.21},{"text":"by","start":7045.21,"end":7045.33},{"text":"the","start":7045.33,"end":7045.41},{"text":"distinguished","start":7045.41,"end":7045.97},{"text":"delegates","start":7045.97,"end":7046.33},{"text":"of","start":7046.33,"end":7046.49},{"text":"Belgium,","start":7046.49,"end":7046.97},{"text":"Austria,","start":7046.97,"end":7047.45},{"text":"Switzerland,","start":7047.45,"end":7048.05},{"text":"France,","start":7048.05,"end":7048.45},{"text":"and","start":7048.45,"end":7048.57},{"text":"many","start":7048.57,"end":7048.81},{"text":"others","start":7048.81,"end":7049.21},{"text":"intervening","start":7049.53,"end":7050.09},{"text":"in","start":7050.09,"end":7050.25},{"text":"similar","start":7050.25,"end":7050.57},{"text":"manner.","start":7050.57,"end":7050.89}]},{"text":"Similarly to France, Norway, Austria, and others, we have been raising a point that the work of Workstream 2 should follow rigorous and unbiased analysis to deliver an effective, efficient, equitable, and inclusive solution.","start":7052.57,"end":7063.61,"topics":[],"words":[{"text":"Similarly","start":7052.57,"end":7053.09},{"text":"to","start":7053.09,"end":7053.21},{"text":"France,","start":7053.21,"end":7053.77},{"text":"Norway,","start":7053.77,"end":7054.17},{"text":"Austria,","start":7054.17,"end":7054.69},{"text":"and","start":7054.69,"end":7054.85},{"text":"others,","start":7054.85,"end":7055.21},{"text":"we","start":7055.21,"end":7055.29},{"text":"have","start":7055.29,"end":7055.41},{"text":"been","start":7055.41,"end":7055.61},{"text":"raising","start":7055.61,"end":7055.89},{"text":"a","start":7055.89,"end":7055.93},{"text":"point","start":7055.93,"end":7056.29},{"text":"that","start":7056.29,"end":7056.41},{"text":"the","start":7056.41,"end":7056.49},{"text":"work","start":7056.49,"end":7056.77},{"text":"of","start":7056.77,"end":7056.89},{"text":"Workstream","start":7056.89,"end":7057.37},{"text":"2","start":7057.37,"end":7057.61},{"text":"should","start":7057.61,"end":7057.77},{"text":"follow","start":7057.77,"end":7058.09},{"text":"rigorous","start":7058.09,"end":7058.65},{"text":"and","start":7058.97,"end":7059.13},{"text":"unbiased","start":7059.13,"end":7059.61},{"text":"analysis","start":7059.61,"end":7060.17},{"text":"to","start":7060.17,"end":7060.29},{"text":"deliver","start":7060.29,"end":7060.69},{"text":"an","start":7060.69,"end":7060.81},{"text":"effective,","start":7060.81,"end":7061.37},{"text":"efficient,","start":7061.37,"end":7061.93},{"text":"equitable,","start":7061.93,"end":7062.53},{"text":"and","start":7062.53,"end":7062.65},{"text":"inclusive","start":7062.65,"end":7063.01},{"text":"solution.","start":7063.01,"end":7063.61}]},{"text":"Yet we have not conducted such an analysis even though many member states have asked for it.","start":7064.09,"end":7068.01,"topics":[],"words":[{"text":"Yet","start":7064.09,"end":7064.33},{"text":"we","start":7064.33,"end":7064.41},{"text":"have","start":7064.41,"end":7064.57},{"text":"not","start":7064.57,"end":7064.73},{"text":"conducted","start":7064.73,"end":7065.21},{"text":"such","start":7065.21,"end":7065.41},{"text":"an","start":7065.41,"end":7065.53},{"text":"analysis","start":7065.53,"end":7066.09},{"text":"even","start":7066.09,"end":7066.33},{"text":"though","start":7066.33,"end":7066.41},{"text":"many","start":7066.41,"end":7066.65},{"text":"member","start":7066.65,"end":7066.97},{"text":"states","start":7066.97,"end":7067.21},{"text":"have","start":7067.21,"end":7067.37},{"text":"asked","start":7067.37,"end":7067.61},{"text":"for","start":7067.61,"end":7067.85},{"text":"it.","start":7067.85,"end":7068.01}]},{"text":"Therefore, absent any rigorous analysis, the workstream two has based its work on individual preferences of the member states rather than on a systematic analysis of the current understanding tax system.","start":7068.81,"end":7078.33,"topics":[],"words":[{"text":"Therefore,","start":7068.81,"end":7069.37},{"text":"absent","start":7069.37,"end":7069.69},{"text":"any","start":7069.69,"end":7069.85},{"text":"rigorous","start":7069.85,"end":7070.33},{"text":"analysis,","start":7070.33,"end":7070.89},{"text":"the","start":7070.89,"end":7071.01},{"text":"workstream","start":7071.01,"end":7071.41},{"text":"two","start":7071.41,"end":7071.57},{"text":"has","start":7071.57,"end":7071.77},{"text":"based","start":7071.77,"end":7072.09},{"text":"its","start":7072.09,"end":7072.25},{"text":"work","start":7072.25,"end":7072.61},{"text":"on","start":7072.61,"end":7072.73},{"text":"individual","start":7072.73,"end":7073.13},{"text":"preferences","start":7073.13,"end":7073.77},{"text":"of","start":7073.77,"end":7073.85},{"text":"the","start":7073.85,"end":7074.01},{"text":"member","start":7074.01,"end":7074.33},{"text":"states","start":7074.33,"end":7074.73},{"text":"rather","start":7074.97,"end":7075.25},{"text":"than","start":7075.25,"end":7075.45},{"text":"on","start":7075.45,"end":7075.53},{"text":"a","start":7075.53,"end":7075.61},{"text":"systematic","start":7075.61,"end":7076.25},{"text":"analysis","start":7076.25,"end":7076.77},{"text":"of","start":7076.77,"end":7076.89},{"text":"the","start":7076.89,"end":7076.97},{"text":"current","start":7076.97,"end":7077.33},{"text":"understanding","start":7077.33,"end":7077.81},{"text":"tax","start":7077.81,"end":7077.97},{"text":"system.","start":7077.97,"end":7078.33}]},{"text":"Hence, Czechia views the current draft as reflecting preferences of only a subset of member states rather than a fully inclusive effort to deal with the issue of taxation of cross-border services.","start":7078.89,"end":7088.49,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"Hence,","start":7078.89,"end":7079.21},{"text":"Czechia","start":7079.21,"end":7079.61},{"text":"views","start":7079.61,"end":7079.93},{"text":"the","start":7079.93,"end":7080.25},{"text":"current","start":7080.25,"end":7080.53},{"text":"draft","start":7080.53,"end":7080.89},{"text":"as","start":7080.89,"end":7080.97},{"text":"reflecting","start":7080.97,"end":7081.49},{"text":"preferences","start":7081.49,"end":7082.13},{"text":"of","start":7082.13,"end":7082.25},{"text":"only","start":7082.25,"end":7082.49},{"text":"a","start":7082.49,"end":7082.53},{"text":"subset","start":7082.53,"end":7083.01},{"text":"of","start":7083.01,"end":7083.13},{"text":"member","start":7083.13,"end":7083.41},{"text":"states","start":7083.41,"end":7083.85},{"text":"rather","start":7084.17,"end":7084.49},{"text":"than","start":7084.49,"end":7084.65},{"text":"a","start":7084.65,"end":7084.69},{"text":"fully","start":7084.69,"end":7084.93},{"text":"inclusive","start":7084.93,"end":7085.45},{"text":"effort","start":7085.45,"end":7085.73},{"text":"to","start":7085.73,"end":7085.81},{"text":"deal","start":7085.81,"end":7086.09},{"text":"with","start":7086.09,"end":7086.29},{"text":"the","start":7086.29,"end":7086.37},{"text":"issue","start":7086.37,"end":7086.69},{"text":"of","start":7086.69,"end":7086.81},{"text":"taxation","start":7086.81,"end":7087.29},{"text":"of","start":7087.29,"end":7087.37},{"text":"cross-border","start":7087.37,"end":7087.85},{"text":"services.","start":7087.85,"end":7088.49}]},{"text":"Consequently, we think the protocol is not going in the direction that will be preferred by us.","start":7090.13,"end":7094.85,"topics":[],"words":[{"text":"Consequently,","start":7090.13,"end":7090.77},{"text":"we","start":7090.77,"end":7090.93},{"text":"think","start":7090.93,"end":7091.17},{"text":"the","start":7091.17,"end":7091.33},{"text":"protocol","start":7091.33,"end":7091.81},{"text":"is","start":7091.81,"end":7091.97},{"text":"not","start":7091.97,"end":7092.13},{"text":"going","start":7092.13,"end":7092.37},{"text":"in","start":7092.37,"end":7092.45},{"text":"the","start":7092.45,"end":7092.65},{"text":"direction","start":7092.65,"end":7093.05},{"text":"that","start":7093.05,"end":7093.17},{"text":"will","start":7093.17,"end":7093.33},{"text":"be","start":7093.33,"end":7093.41},{"text":"preferred","start":7093.41,"end":7093.89},{"text":"by","start":7094.37,"end":7094.53},{"text":"us.","start":7094.53,"end":7094.85}]},{"text":"It would also argue for having a more flexibility in the protocol, and we are really concerned about the current draft's practical application as raised by other member states.","start":7095.49,"end":7103.41,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"It","start":7095.49,"end":7095.57},{"text":"would","start":7095.57,"end":7095.77},{"text":"also","start":7095.77,"end":7096.05},{"text":"argue","start":7096.05,"end":7096.45},{"text":"for","start":7096.45,"end":7096.69},{"text":"having","start":7096.69,"end":7097.01},{"text":"a","start":7097.01,"end":7097.05},{"text":"more","start":7097.05,"end":7097.21},{"text":"flexibility","start":7097.21,"end":7097.81},{"text":"in","start":7097.81,"end":7097.93},{"text":"the","start":7097.93,"end":7098.05},{"text":"protocol,","start":7098.05,"end":7098.69},{"text":"and","start":7098.93,"end":7099.13},{"text":"we","start":7099.13,"end":7099.21},{"text":"are","start":7099.21,"end":7099.37},{"text":"really","start":7099.37,"end":7099.53},{"text":"concerned","start":7099.53,"end":7099.97},{"text":"about","start":7099.97,"end":7100.21},{"text":"the","start":7100.21,"end":7100.29},{"text":"current","start":7100.37,"end":7100.73},{"text":"draft's","start":7100.73,"end":7101.09},{"text":"practical","start":7101.09,"end":7101.49},{"text":"application","start":7101.49,"end":7102.05},{"text":"as","start":7102.05,"end":7102.21},{"text":"raised","start":7102.21,"end":7102.45},{"text":"by","start":7102.45,"end":7102.61},{"text":"other","start":7102.61,"end":7102.77},{"text":"member","start":7102.77,"end":7103.05},{"text":"states.","start":7103.05,"end":7103.41}]},{"text":"Hence, Czechia believes that the current drafting would increase legal uncertainty, and despite seemingly being simple to administer, might lead to more disputes and complicated work of tax administrations.","start":7104.21,"end":7114.21,"topics":[],"words":[{"text":"Hence,","start":7104.21,"end":7104.53},{"text":"Czechia","start":7104.69,"end":7105.05},{"text":"believes","start":7105.05,"end":7105.45},{"text":"that","start":7105.45,"end":7105.57},{"text":"the","start":7105.57,"end":7105.69},{"text":"current","start":7105.69,"end":7106.13},{"text":"drafting","start":7106.25,"end":7106.77},{"text":"would","start":7106.77,"end":7106.93},{"text":"increase","start":7106.93,"end":7107.41},{"text":"legal","start":7107.65,"end":7107.97},{"text":"uncertainty,","start":7107.97,"end":7108.69},{"text":"and","start":7108.69,"end":7108.81},{"text":"despite","start":7108.81,"end":7109.25},{"text":"seemingly","start":7109.25,"end":7109.65},{"text":"being","start":7109.65,"end":7109.97},{"text":"simple","start":7109.97,"end":7110.25},{"text":"to","start":7110.25,"end":7110.33},{"text":"administer,","start":7110.33,"end":7110.93},{"text":"might","start":7110.93,"end":7111.21},{"text":"lead","start":7111.21,"end":7111.33},{"text":"to","start":7111.33,"end":7111.45},{"text":"more","start":7111.45,"end":7111.65},{"text":"disputes","start":7111.65,"end":7112.13},{"text":"and","start":7112.13,"end":7112.29},{"text":"complicated","start":7112.29,"end":7112.77},{"text":"work","start":7112.77,"end":7113.01},{"text":"of","start":7113.01,"end":7113.09},{"text":"tax","start":7113.09,"end":7113.33},{"text":"administrations.","start":7113.33,"end":7114.21}]},{"text":"would increase compliance costs of taxpayers significantly and crucially would distort economic decisions.","start":7114.73,"end":7121.05,"topics":[{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."}],"words":[{"text":"would","start":7114.73,"end":7114.89},{"text":"increase","start":7114.89,"end":7115.21},{"text":"compliance","start":7115.21,"end":7116.73},{"text":"costs","start":7116.73,"end":7117.09},{"text":"of","start":7117.09,"end":7117.21},{"text":"taxpayers","start":7117.21,"end":7117.65},{"text":"significantly","start":7117.65,"end":7118.49},{"text":"and","start":7118.89,"end":7119.09},{"text":"crucially","start":7119.09,"end":7119.61},{"text":"would","start":7119.61,"end":7119.73},{"text":"distort","start":7119.73,"end":7120.13},{"text":"economic","start":7120.13,"end":7120.49},{"text":"decisions.","start":7120.49,"end":7121.05}]},{"text":"While saying this, Czechia would like to express that we understand that Member States have different priorities, which are often related to their specific economic and development situation, but we believe that any solution or solutions should reflect needs of all Member States.","start":7121.57,"end":7135.53,"topics":[],"words":[{"text":"While","start":7121.57,"end":7121.77},{"text":"saying","start":7121.77,"end":7122.17},{"text":"this,","start":7122.17,"end":7122.41},{"text":"Czechia","start":7122.49,"end":7122.93},{"text":"would","start":7122.93,"end":7123.05},{"text":"like","start":7123.05,"end":7123.29},{"text":"to","start":7123.29,"end":7123.37},{"text":"express","start":7123.37,"end":7123.77},{"text":"that","start":7123.77,"end":7123.93},{"text":"we","start":7123.93,"end":7124.01},{"text":"understand","start":7124.01,"end":7124.53},{"text":"that","start":7124.53,"end":7124.65},{"text":"Member","start":7124.65,"end":7124.93},{"text":"States","start":7124.93,"end":7125.25},{"text":"have","start":7125.25,"end":7125.37},{"text":"different","start":7125.37,"end":7125.77},{"text":"priorities,","start":7125.77,"end":7126.49},{"text":"which","start":7126.69,"end":7126.97},{"text":"are","start":7126.97,"end":7127.17},{"text":"often","start":7127.17,"end":7127.45},{"text":"related","start":7127.45,"end":7127.85},{"text":"to","start":7127.85,"end":7128.01},{"text":"their","start":7128.01,"end":7128.17},{"text":"specific","start":7128.17,"end":7128.65},{"text":"economic","start":7128.65,"end":7129.13},{"text":"and","start":7129.13,"end":7129.25},{"text":"development","start":7129.25,"end":7129.73},{"text":"situation,","start":7129.73,"end":7130.41},{"text":"but","start":7130.73,"end":7130.89},{"text":"we","start":7130.89,"end":7131.05},{"text":"believe","start":7131.05,"end":7131.37},{"text":"that","start":7131.37,"end":7131.53},{"text":"any","start":7131.53,"end":7131.69},{"text":"solution","start":7131.69,"end":7132.21},{"text":"or","start":7132.21,"end":7132.33},{"text":"solutions","start":7132.33,"end":7132.97},{"text":"should","start":7133.21,"end":7133.41},{"text":"reflect","start":7133.41,"end":7133.85},{"text":"needs","start":7133.85,"end":7134.09},{"text":"of","start":7134.13,"end":7134.33},{"text":"all","start":7134.33,"end":7134.73},{"text":"Member","start":7134.73,"end":7135.05},{"text":"States.","start":7135.05,"end":7135.53}]},{"text":"In this manner, it is very concerning for us to hear that we are not striving to reach consensus necessarily, but the workstream two is heading to the voting on the text possibly.","start":7136.09,"end":7144.73,"topics":[],"words":[{"text":"In","start":7136.09,"end":7136.25},{"text":"this","start":7136.25,"end":7136.49},{"text":"manner,","start":7136.49,"end":7136.81},{"text":"it","start":7136.81,"end":7136.97},{"text":"is","start":7136.97,"end":7137.05},{"text":"very","start":7137.05,"end":7137.29},{"text":"concerning","start":7137.29,"end":7137.77},{"text":"for","start":7137.77,"end":7137.93},{"text":"us","start":7137.93,"end":7138.09},{"text":"to","start":7138.09,"end":7138.17},{"text":"hear","start":7138.17,"end":7138.41},{"text":"that","start":7138.41,"end":7138.53},{"text":"we","start":7138.53,"end":7138.65},{"text":"are","start":7138.65,"end":7138.73},{"text":"not","start":7138.73,"end":7138.85},{"text":"striving","start":7138.85,"end":7139.25},{"text":"to","start":7139.25,"end":7139.33},{"text":"reach","start":7139.33,"end":7139.53},{"text":"consensus","start":7139.53,"end":7140.01},{"text":"necessarily,","start":7140.01,"end":7140.97},{"text":"but","start":7141.21,"end":7141.41},{"text":"the","start":7141.41,"end":7141.53},{"text":"workstream","start":7141.85,"end":7142.33},{"text":"two","start":7142.33,"end":7142.65},{"text":"is","start":7142.73,"end":7142.93},{"text":"heading","start":7142.93,"end":7143.21},{"text":"to","start":7143.21,"end":7143.41},{"text":"the","start":7143.41,"end":7143.49},{"text":"voting","start":7143.49,"end":7143.77},{"text":"on","start":7143.77,"end":7143.93},{"text":"the","start":7143.93,"end":7144.01},{"text":"text","start":7144.01,"end":7144.29},{"text":"possibly.","start":7144.29,"end":7144.73}]},{"text":"In relation to the STTR in Article 1, we would also like to join others in understanding better what is the scope of the provision, and we would generally suggest deleting the provision or allowing reservations in relation to this provision or provisions, as suggested by the distinguished delegate of Norway.","start":7146.09,"end":7160.17,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"In","start":7146.09,"end":7146.17},{"text":"relation","start":7146.17,"end":7146.57},{"text":"to","start":7146.57,"end":7146.69},{"text":"the","start":7146.69,"end":7146.77},{"text":"STTR","start":7146.77,"end":7147.41},{"text":"in","start":7147.41,"end":7147.49},{"text":"Article","start":7147.49,"end":7147.89},{"text":"1,","start":7147.89,"end":7148.09},{"text":"we","start":7148.09,"end":7148.17},{"text":"would","start":7148.17,"end":7148.33},{"text":"also","start":7148.33,"end":7148.53},{"text":"like","start":7148.53,"end":7148.73},{"text":"to","start":7148.73,"end":7148.81},{"text":"join","start":7148.81,"end":7149.05},{"text":"others","start":7149.05,"end":7149.37},{"text":"in","start":7149.37,"end":7149.53},{"text":"understanding","start":7149.53,"end":7150.09},{"text":"better","start":7150.09,"end":7150.37},{"text":"what","start":7150.37,"end":7150.57},{"text":"is","start":7150.57,"end":7150.65},{"text":"the","start":7150.65,"end":7150.73},{"text":"scope","start":7150.73,"end":7151.05},{"text":"of","start":7151.09,"end":7151.21},{"text":"the","start":7151.21,"end":7151.29},{"text":"provision,","start":7151.29,"end":7151.85},{"text":"and","start":7152.09,"end":7152.33},{"text":"we","start":7152.33,"end":7152.41},{"text":"would","start":7152.41,"end":7152.53},{"text":"generally","start":7152.53,"end":7152.97},{"text":"suggest","start":7152.97,"end":7153.45},{"text":"deleting","start":7153.45,"end":7153.77},{"text":"the","start":7153.77,"end":7153.85},{"text":"provision","start":7153.85,"end":7154.37},{"text":"or","start":7154.37,"end":7154.49},{"text":"allowing","start":7154.49,"end":7154.89},{"text":"reservations","start":7154.89,"end":7155.57},{"text":"in","start":7155.57,"end":7155.69},{"text":"relation","start":7155.69,"end":7156.09},{"text":"to","start":7156.09,"end":7156.17},{"text":"this","start":7156.17,"end":7156.33},{"text":"provision","start":7156.33,"end":7156.81},{"text":"or","start":7156.81,"end":7156.89},{"text":"provisions,","start":7156.89,"end":7157.45},{"text":"as","start":7158.01,"end":7158.09},{"text":"suggested","start":7158.09,"end":7158.57},{"text":"by","start":7158.57,"end":7158.65},{"text":"the","start":7158.65,"end":7158.73},{"text":"distinguished","start":7158.73,"end":7159.21},{"text":"delegate","start":7159.21,"end":7159.61},{"text":"of","start":7159.61,"end":7159.69},{"text":"Norway.","start":7159.69,"end":7160.17}]},{"text":"Thank you very much.","start":7160.17,"end":7160.97,"topics":[],"words":[{"text":"Thank","start":7160.17,"end":7160.41},{"text":"you","start":7160.41,"end":7160.49},{"text":"very","start":7160.49,"end":7160.65},{"text":"much.","start":7160.65,"end":7160.97}]}]}],"speaker":{"name":null,"affiliation":"CZE","affiliation_full":"Czechia","group":null,"function":"Representative"}},{"statement_number":34,"start":7162.93,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=7163","paragraphs":[{"sentences":[{"text":"Thank you very much, Etja. Just to, I sincerely hope that you didn't hear that comment from me because I said from the beginning that we are striving for consensus.","start":7162.93,"end":7174.45,"topics":[],"words":[{"text":"Thank","start":7162.93,"end":7163.13},{"text":"you","start":7163.13,"end":7163.25},{"text":"very","start":7163.25,"end":7163.49},{"text":"much,","start":7163.49,"end":7163.89},{"text":"Etja.","start":7163.89,"end":7164.13},{"text":"Just","start":7164.29,"end":7164.73},{"text":"to,","start":7164.73,"end":7165.17},{"text":"I","start":7166.93,"end":7167.17},{"text":"sincerely","start":7167.25,"end":7168.13},{"text":"hope","start":7168.13,"end":7168.57},{"text":"that","start":7168.57,"end":7168.69},{"text":"you","start":7168.69,"end":7168.85},{"text":"didn't","start":7168.85,"end":7169.21},{"text":"hear","start":7169.21,"end":7169.41},{"text":"that","start":7169.41,"end":7169.65},{"text":"comment","start":7169.65,"end":7170.01},{"text":"from","start":7170.01,"end":7170.29},{"text":"me","start":7170.29,"end":7170.53},{"text":"because","start":7170.53,"end":7171.01},{"text":"I","start":7171.01,"end":7171.17},{"text":"said","start":7171.17,"end":7171.49},{"text":"from","start":7171.49,"end":7171.73},{"text":"the","start":7171.73,"end":7171.81},{"text":"beginning","start":7171.81,"end":7172.29},{"text":"that","start":7172.29,"end":7172.45},{"text":"we","start":7172.45,"end":7172.69},{"text":"are","start":7172.69,"end":7172.85},{"text":"striving","start":7172.85,"end":7173.45},{"text":"for","start":7173.45,"end":7173.61},{"text":"consensus.","start":7173.61,"end":7174.45}]},{"text":"However, with a divergence that we have met in the discussions, I thought it's going to be very difficult to reach consensus, but we are striving towards it.","start":7175.33,"end":7186.29,"topics":[],"words":[{"text":"However,","start":7175.33,"end":7176.05},{"text":"with","start":7176.05,"end":7176.29},{"text":"a","start":7176.29,"end":7176.33},{"text":"divergence","start":7176.33,"end":7177.25},{"text":"that","start":7177.25,"end":7177.45},{"text":"we","start":7177.45,"end":7177.61},{"text":"have","start":7177.61,"end":7177.97},{"text":"met","start":7177.97,"end":7178.29},{"text":"in","start":7178.29,"end":7178.45},{"text":"the","start":7178.45,"end":7178.57},{"text":"discussions,","start":7178.57,"end":7179.41},{"text":"I","start":7180.45,"end":7180.77},{"text":"thought","start":7180.77,"end":7181.05},{"text":"it's","start":7181.05,"end":7181.33},{"text":"going","start":7181.33,"end":7181.49},{"text":"to","start":7181.49,"end":7181.61},{"text":"be","start":7181.61,"end":7181.69},{"text":"very","start":7181.69,"end":7181.93},{"text":"difficult","start":7181.93,"end":7182.57},{"text":"to","start":7182.57,"end":7182.65},{"text":"reach","start":7182.65,"end":7183.17},{"text":"consensus,","start":7183.17,"end":7184.13},{"text":"but","start":7184.49,"end":7184.61},{"text":"we","start":7184.61,"end":7184.77},{"text":"are","start":7184.77,"end":7184.97},{"text":"striving","start":7184.97,"end":7185.57},{"text":"towards","start":7185.57,"end":7186.13},{"text":"it.","start":7186.13,"end":7186.29}]},{"text":"So please do not understand anything differently, thank you.","start":7186.29,"end":7190.37,"topics":[],"words":[{"text":"So","start":7186.29,"end":7186.53},{"text":"please","start":7186.53,"end":7187.01},{"text":"do","start":7187.01,"end":7187.25},{"text":"not","start":7187.25,"end":7187.65},{"text":"understand","start":7188.13,"end":7188.73},{"text":"anything","start":7188.73,"end":7189.17},{"text":"differently,","start":7189.17,"end":7189.89},{"text":"thank","start":7189.97,"end":7190.25},{"text":"you.","start":7190.25,"end":7190.37}]},{"text":"I have Japan, please.","start":7191.77,"end":7193.05,"topics":[],"words":[{"text":"I","start":7191.77,"end":7191.93},{"text":"have","start":7191.93,"end":7192.17},{"text":"Japan,","start":7192.17,"end":7192.65},{"text":"please.","start":7192.65,"end":7193.05}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":35,"start":7197.45,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=7198","paragraphs":[{"sentences":[{"text":"Thank you, Co-Lead.","start":7197.45,"end":7198.33,"topics":[],"words":[{"text":"Thank","start":7197.45,"end":7197.69},{"text":"you,","start":7197.69,"end":7197.85},{"text":"Co-Lead.","start":7197.85,"end":7198.33}]}]},{"sentences":[{"text":"First, Japan would like to appreciate all the work done by Co-Lead and Secretariat.","start":7199.21,"end":7204.17,"topics":[],"words":[{"text":"First,","start":7199.21,"end":7199.69},{"text":"Japan","start":7199.69,"end":7200.01},{"text":"would","start":7200.01,"end":7200.17},{"text":"like","start":7200.17,"end":7200.49},{"text":"to","start":7200.49,"end":7200.61},{"text":"appreciate","start":7200.61,"end":7201.45},{"text":"all","start":7201.45,"end":7201.61},{"text":"the","start":7201.61,"end":7201.73},{"text":"work","start":7201.73,"end":7202.01},{"text":"done","start":7202.01,"end":7202.33},{"text":"by","start":7202.33,"end":7202.57},{"text":"Co-Lead","start":7202.81,"end":7203.21},{"text":"and","start":7203.21,"end":7203.33},{"text":"Secretariat.","start":7203.33,"end":7204.17}]},{"text":"At this stage, we also would like to provide a general comment to the protocol.","start":7205.57,"end":7210.33,"topics":[],"words":[{"text":"At","start":7205.57,"end":7205.73},{"text":"this","start":7205.73,"end":7205.97},{"text":"stage,","start":7205.97,"end":7206.57},{"text":"we","start":7206.73,"end":7207.13},{"text":"also","start":7207.13,"end":7207.45},{"text":"would","start":7207.45,"end":7207.57},{"text":"like","start":7207.57,"end":7207.77},{"text":"to","start":7207.77,"end":7207.85},{"text":"provide","start":7207.85,"end":7208.33},{"text":"a","start":7208.33,"end":7208.41},{"text":"general","start":7208.41,"end":7208.97},{"text":"comment","start":7208.97,"end":7209.49},{"text":"to","start":7209.49,"end":7209.61},{"text":"the","start":7209.61,"end":7209.73},{"text":"protocol.","start":7209.73,"end":7210.33}]},{"text":"As we stated during the discussions on the principles of the Framework Convention last week,","start":7211.93,"end":7217.85,"topics":[],"words":[{"text":"As","start":7211.93,"end":7212.09},{"text":"we","start":7212.09,"end":7212.41},{"text":"stated","start":7212.41,"end":7213.09},{"text":"during","start":7213.09,"end":7213.49},{"text":"the","start":7213.53,"end":7213.69},{"text":"discussions","start":7213.69,"end":7214.41},{"text":"on","start":7214.41,"end":7214.49},{"text":"the","start":7214.49,"end":7214.65},{"text":"principles","start":7214.65,"end":7215.45},{"text":"of","start":7215.45,"end":7215.69},{"text":"the","start":7215.69,"end":7215.81},{"text":"Framework","start":7216.09,"end":7216.53},{"text":"Convention","start":7216.53,"end":7217.13},{"text":"last","start":7217.13,"end":7217.45},{"text":"week,","start":7217.45,"end":7217.85}]}]},{"sentences":[{"text":"Provisions that create risks.","start":7218.53,"end":7220.61,"topics":[{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."}],"words":[{"text":"Provisions","start":7218.53,"end":7219.25},{"text":"that","start":7219.25,"end":7219.57},{"text":"create","start":7219.57,"end":7220.05},{"text":"risks.","start":7220.05,"end":7220.61}]}]},{"sentences":[{"text":"Of double taxation or uncertainty or that may hinder cross-border trade and investment and the growth they generate should.","start":7220.69,"end":7229.85,"topics":[{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."}],"words":[{"text":"Of","start":7220.69,"end":7220.93},{"text":"double","start":7220.93,"end":7221.25},{"text":"taxation","start":7221.25,"end":7221.97},{"text":"or","start":7221.97,"end":7222.21},{"text":"uncertainty","start":7222.37,"end":7223.33},{"text":"or","start":7223.65,"end":7223.81},{"text":"that","start":7223.81,"end":7224.05},{"text":"may","start":7224.05,"end":7224.21},{"text":"hinder","start":7224.21,"end":7224.69},{"text":"cross-border","start":7224.69,"end":7225.33},{"text":"trade","start":7225.33,"end":7225.69},{"text":"and","start":7225.69,"end":7225.81},{"text":"investment","start":7225.81,"end":7226.61},{"text":"and","start":7227.25,"end":7227.45},{"text":"the","start":7227.45,"end":7227.53},{"text":"growth","start":7227.53,"end":7227.93},{"text":"they","start":7228.77,"end":7229.01},{"text":"generate","start":7229.01,"end":7229.57},{"text":"should.","start":7229.57,"end":7229.85}]}]},{"sentences":[{"text":"Be avoided.","start":7229.85,"end":7230.85,"topics":[{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."}],"words":[{"text":"Be","start":7229.85,"end":7230.13},{"text":"avoided.","start":7230.13,"end":7230.85}]},{"text":"In this regard, we are deeply.","start":7231.33,"end":7233.57,"topics":[],"words":[{"text":"In","start":7231.33,"end":7231.57},{"text":"this","start":7231.57,"end":7231.81},{"text":"regard,","start":7231.81,"end":7232.37},{"text":"we","start":7232.69,"end":7232.93},{"text":"are","start":7232.93,"end":7233.09},{"text":"deeply.","start":7233.09,"end":7233.57}]}]},{"sentences":[{"text":"Concerned that the protocol in its current form would increase uncertainty and discourage cross-border trade and investment.","start":7233.57,"end":7243.65,"topics":[{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."}],"words":[{"text":"Concerned","start":7233.57,"end":7234.25},{"text":"that","start":7234.25,"end":7234.41},{"text":"the","start":7234.41,"end":7234.53},{"text":"protocol","start":7234.53,"end":7235.25},{"text":"in","start":7235.49,"end":7235.97},{"text":"its","start":7236.05,"end":7236.29},{"text":"current","start":7236.29,"end":7236.69},{"text":"form","start":7236.69,"end":7237.17},{"text":"would","start":7238.09,"end":7238.29},{"text":"increase","start":7238.29,"end":7239.01},{"text":"uncertainty","start":7239.01,"end":7239.97},{"text":"and","start":7240.53,"end":7240.77},{"text":"discourage","start":7241.01,"end":7241.57},{"text":"cross-border","start":7241.57,"end":7242.33},{"text":"trade","start":7242.33,"end":7242.69},{"text":"and","start":7242.69,"end":7242.85},{"text":"investment.","start":7242.85,"end":7243.65}]},{"text":"Therefore, we align with the UK, Italy, Netherlands, Switzerland, France, Belgium, Norway, Germany and others that we do not believe.","start":7244.21,"end":7252.53,"topics":[],"words":[{"text":"Therefore,","start":7244.21,"end":7244.93},{"text":"we","start":7245.01,"end":7245.33},{"text":"align","start":7245.33,"end":7245.65},{"text":"with","start":7245.65,"end":7245.85},{"text":"the","start":7245.85,"end":7245.93},{"text":"UK,","start":7245.97,"end":7246.61},{"text":"Italy,","start":7246.61,"end":7247.01},{"text":"Netherlands,","start":7247.01,"end":7247.73},{"text":"Switzerland,","start":7247.73,"end":7248.41},{"text":"France,","start":7248.45,"end":7248.93},{"text":"Belgium,","start":7248.93,"end":7249.45},{"text":"Norway,","start":7249.45,"end":7249.81},{"text":"Germany","start":7249.89,"end":7250.21},{"text":"and","start":7250.21,"end":7250.37},{"text":"others","start":7250.37,"end":7250.93},{"text":"that","start":7251.33,"end":7251.49},{"text":"we","start":7251.49,"end":7251.65},{"text":"do","start":7251.65,"end":7251.81},{"text":"not","start":7251.81,"end":7252.13},{"text":"believe.","start":7252.13,"end":7252.53}]}]},{"sentences":[{"text":"That the current draft is yet in the form that we can support.","start":7252.85,"end":7256.53,"topics":[],"words":[{"text":"That","start":7252.85,"end":7253.09},{"text":"the","start":7253.09,"end":7253.17},{"text":"current","start":7253.17,"end":7253.53},{"text":"draft","start":7253.53,"end":7254.05},{"text":"is","start":7254.05,"end":7254.29},{"text":"yet","start":7254.29,"end":7254.69},{"text":"in","start":7254.69,"end":7254.97},{"text":"the","start":7254.97,"end":7255.09},{"text":"form","start":7255.09,"end":7255.49},{"text":"that","start":7255.49,"end":7255.69},{"text":"we","start":7255.69,"end":7255.81},{"text":"can","start":7255.81,"end":7256.05},{"text":"support.","start":7256.05,"end":7256.53}]}]},{"sentences":[{"text":"We would also support the inclusion of greater flexibility in the.","start":7257.41,"end":7261.13,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"We","start":7257.41,"end":7257.65},{"text":"would","start":7257.65,"end":7257.77},{"text":"also","start":7257.77,"end":7258.05},{"text":"support","start":7258.05,"end":7258.53},{"text":"the","start":7258.53,"end":7258.61},{"text":"inclusion","start":7258.61,"end":7259.09},{"text":"of","start":7259.09,"end":7259.25},{"text":"greater","start":7259.25,"end":7259.81},{"text":"flexibility","start":7259.81,"end":7260.85},{"text":"in","start":7260.85,"end":7261.01},{"text":"the.","start":7261.01,"end":7261.13}]}]},{"sentences":[{"text":"Protocol as suggested by the colleague during the last intersessional meeting, such as the optionality proposed by Switzerland.","start":7261.13,"end":7269.89,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Protocol","start":7261.13,"end":7261.81},{"text":"as","start":7261.81,"end":7262.01},{"text":"suggested","start":7262.01,"end":7262.69},{"text":"by","start":7262.69,"end":7262.93},{"text":"the","start":7262.93,"end":7263.01},{"text":"colleague","start":7263.01,"end":7263.61},{"text":"during","start":7263.81,"end":7264.13},{"text":"the","start":7264.13,"end":7264.21},{"text":"last","start":7264.21,"end":7264.53},{"text":"intersessional","start":7264.53,"end":7265.17},{"text":"meeting,","start":7265.17,"end":7265.65},{"text":"such","start":7266.21,"end":7266.45},{"text":"as","start":7266.49,"end":7266.61},{"text":"the","start":7266.61,"end":7266.73},{"text":"optionality","start":7266.77,"end":7267.53},{"text":"proposed","start":7267.53,"end":7268.13},{"text":"by","start":7268.93,"end":7269.25},{"text":"Switzerland.","start":7269.25,"end":7269.89}]}]},{"sentences":[{"text":"Thank you.","start":7270.05,"end":7270.41,"topics":[],"words":[{"text":"Thank","start":7270.05,"end":7270.25},{"text":"you.","start":7270.29,"end":7270.41}]}]}],"speaker":{"name":null,"affiliation":"JPN","affiliation_full":"Japan","group":null,"function":"Representative"}},{"statement_number":36,"start":7272.29,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=7273","paragraphs":[{"sentences":[{"text":"Thank you very much, Japan.","start":7272.29,"end":7273.29,"topics":[],"words":[{"text":"Thank","start":7272.29,"end":7272.41},{"text":"you","start":7272.41,"end":7272.49},{"text":"very","start":7272.49,"end":7272.69},{"text":"much,","start":7272.69,"end":7272.97},{"text":"Japan.","start":7272.97,"end":7273.29}]},{"text":"That's helpful.","start":7273.29,"end":7274.21,"topics":[],"words":[{"text":"That's","start":7273.29,"end":7273.57},{"text":"helpful.","start":7273.57,"end":7274.21}]},{"text":"And we look forward to try and reach as much as possible the input and hearing from you in the negotiation.","start":7274.21,"end":7282.29,"topics":[],"words":[{"text":"And","start":7274.21,"end":7274.61},{"text":"we","start":7275.33,"end":7275.53},{"text":"look","start":7275.53,"end":7275.73},{"text":"forward","start":7275.73,"end":7276.21},{"text":"to","start":7276.21,"end":7276.45},{"text":"try","start":7277.09,"end":7277.49},{"text":"and","start":7277.49,"end":7277.65},{"text":"reach","start":7277.65,"end":7278.01},{"text":"as","start":7278.01,"end":7278.13},{"text":"much","start":7278.13,"end":7278.41},{"text":"as","start":7278.41,"end":7278.53},{"text":"possible","start":7278.53,"end":7279.13},{"text":"the","start":7279.13,"end":7279.21},{"text":"input","start":7279.21,"end":7279.81},{"text":"and","start":7279.81,"end":7280.13},{"text":"hearing","start":7280.13,"end":7280.53},{"text":"from","start":7280.53,"end":7280.77},{"text":"you","start":7280.77,"end":7280.93},{"text":"in","start":7280.93,"end":7281.17},{"text":"the","start":7281.17,"end":7281.29},{"text":"negotiation.","start":7281.33,"end":7282.29}]},{"text":"I have United Arab Emirates.","start":7282.93,"end":7284.85,"topics":[],"words":[{"text":"I","start":7282.93,"end":7283.17},{"text":"have","start":7283.17,"end":7283.33},{"text":"United","start":7283.33,"end":7283.89},{"text":"Arab","start":7283.89,"end":7284.29},{"text":"Emirates.","start":7284.29,"end":7284.85}]},{"text":"Please go ahead.","start":7284.85,"end":7285.53,"topics":[],"words":[{"text":"Please","start":7284.85,"end":7285.09},{"text":"go","start":7285.09,"end":7285.21},{"text":"ahead.","start":7285.21,"end":7285.53}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":37,"start":7286.69,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=7287","paragraphs":[{"sentences":[{"text":"Thank you, Madam Co-Lead.","start":7286.69,"end":7287.89,"topics":[],"words":[{"text":"Thank","start":7286.69,"end":7286.93},{"text":"you,","start":7286.93,"end":7287.09},{"text":"Madam","start":7287.09,"end":7287.37},{"text":"Co-Lead.","start":7287.37,"end":7287.89}]}]},{"sentences":[{"text":"And we would like to thank the Co-Leads and the Secretariat for all the work done on this protocol.","start":7288.37,"end":7292.85,"topics":[],"words":[{"text":"And","start":7288.37,"end":7288.53},{"text":"we","start":7288.53,"end":7288.61},{"text":"would","start":7288.61,"end":7288.77},{"text":"like","start":7288.77,"end":7288.93},{"text":"to","start":7288.93,"end":7289.05},{"text":"thank","start":7289.05,"end":7289.37},{"text":"the","start":7289.41,"end":7289.49},{"text":"Co-Leads","start":7289.49,"end":7290.01},{"text":"and","start":7290.01,"end":7290.17},{"text":"the","start":7290.17,"end":7290.25},{"text":"Secretariat","start":7290.25,"end":7290.85},{"text":"for","start":7290.85,"end":7291.17},{"text":"all","start":7291.17,"end":7291.37},{"text":"the","start":7291.37,"end":7291.49},{"text":"work","start":7291.49,"end":7291.65},{"text":"done","start":7291.65,"end":7292.05},{"text":"on","start":7292.05,"end":7292.13},{"text":"this","start":7292.13,"end":7292.29},{"text":"protocol.","start":7292.29,"end":7292.85}]},{"text":"At this point, we would just like to make some general remarks.","start":7293.89,"end":7296.77,"topics":[],"words":[{"text":"At","start":7293.89,"end":7294.05},{"text":"this","start":7294.05,"end":7294.21},{"text":"point,","start":7294.21,"end":7294.49},{"text":"we","start":7294.49,"end":7294.61},{"text":"would","start":7294.61,"end":7294.73},{"text":"just","start":7294.73,"end":7294.89},{"text":"like","start":7294.89,"end":7295.09},{"text":"to","start":7295.09,"end":7295.17},{"text":"make","start":7295.17,"end":7295.41},{"text":"some","start":7295.41,"end":7295.81},{"text":"general","start":7295.81,"end":7296.17},{"text":"remarks.","start":7296.17,"end":7296.77}]},{"text":"We echo the comments made by our colleagues from the UK, Italy, Netherlands and Belgium.","start":7297.73,"end":7302.37,"topics":[],"words":[{"text":"We","start":7297.73,"end":7298.21},{"text":"echo","start":7298.21,"end":7298.45},{"text":"the","start":7298.45,"end":7298.53},{"text":"comments","start":7298.53,"end":7299.01},{"text":"made","start":7299.01,"end":7299.25},{"text":"by","start":7299.25,"end":7299.41},{"text":"our","start":7299.41,"end":7299.49},{"text":"colleagues","start":7299.49,"end":7299.89},{"text":"from","start":7299.89,"end":7300.13},{"text":"the","start":7300.13,"end":7300.33},{"text":"UK,","start":7300.33,"end":7300.77},{"text":"Italy,","start":7300.77,"end":7301.25},{"text":"Netherlands","start":7301.25,"end":7301.73},{"text":"and","start":7301.73,"end":7301.85},{"text":"Belgium.","start":7301.85,"end":7302.37}]},{"text":"As we have previously mentioned in our written comments and interventions, we remain quite concerned on the proposed approach for gross-based taxation for a broad range of services, including where there is limited or no physical presence at all.","start":7302.77,"end":7318.21,"topics":[{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."},{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"As","start":7302.77,"end":7303.25},{"text":"we","start":7303.25,"end":7303.41},{"text":"have","start":7303.41,"end":7303.65},{"text":"previously","start":7303.65,"end":7304.13},{"text":"mentioned","start":7304.13,"end":7304.57},{"text":"in","start":7304.57,"end":7304.77},{"text":"our","start":7304.77,"end":7304.97},{"text":"written","start":7304.97,"end":7305.25},{"text":"comments","start":7305.25,"end":7305.65},{"text":"and","start":7305.65,"end":7305.81},{"text":"interventions,","start":7305.81,"end":7306.49},{"text":"we","start":7306.49,"end":7306.73},{"text":"remain","start":7306.73,"end":7307.09},{"text":"quite","start":7307.09,"end":7307.29},{"text":"concerned","start":7307.29,"end":7307.97},{"text":"on","start":7308.37,"end":7308.53},{"text":"the","start":7308.53,"end":7308.65},{"text":"proposed","start":7308.65,"end":7309.01},{"text":"approach","start":7309.01,"end":7309.41},{"text":"for","start":7309.41,"end":7309.89},{"text":"gross-based","start":7309.89,"end":7310.49},{"text":"taxation","start":7310.49,"end":7311.01},{"text":"for","start":7311.01,"end":7311.13},{"text":"a","start":7311.13,"end":7311.17},{"text":"broad","start":7311.17,"end":7311.45},{"text":"range","start":7311.45,"end":7311.77},{"text":"of","start":7311.77,"end":7311.85},{"text":"services,","start":7311.85,"end":7312.53},{"text":"including","start":7315.01,"end":7315.69},{"text":"where","start":7315.69,"end":7315.85},{"text":"there","start":7315.85,"end":7315.97},{"text":"is","start":7315.97,"end":7316.05},{"text":"limited","start":7316.05,"end":7316.53},{"text":"or","start":7316.53,"end":7316.85},{"text":"no","start":7316.93,"end":7317.09},{"text":"physical","start":7317.09,"end":7317.41},{"text":"presence","start":7317.41,"end":7317.77},{"text":"at","start":7317.77,"end":7317.93},{"text":"all.","start":7317.93,"end":7318.21}]},{"text":"Even with the optionality to elect for a net-based taxation, we think this goes against the principle of tax neutrality.","start":7318.85,"end":7325.01,"topics":[{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."}],"words":[{"text":"Even","start":7318.85,"end":7319.09},{"text":"with","start":7319.09,"end":7319.21},{"text":"the","start":7319.21,"end":7319.33},{"text":"optionality","start":7319.33,"end":7320.05},{"text":"to","start":7320.05,"end":7320.29},{"text":"elect","start":7320.29,"end":7320.61},{"text":"for","start":7320.61,"end":7320.81},{"text":"a","start":7320.81,"end":7320.85},{"text":"net-based","start":7320.85,"end":7321.29},{"text":"taxation,","start":7321.29,"end":7321.97},{"text":"we","start":7321.97,"end":7322.13},{"text":"think","start":7322.13,"end":7322.41},{"text":"this","start":7322.41,"end":7322.69},{"text":"goes","start":7322.69,"end":7323.05},{"text":"against","start":7323.05,"end":7323.45},{"text":"the","start":7323.45,"end":7323.57},{"text":"principle","start":7323.57,"end":7324.01},{"text":"of","start":7324.01,"end":7324.13},{"text":"tax","start":7324.13,"end":7324.37},{"text":"neutrality.","start":7324.37,"end":7325.01}]},{"text":"More broadly, as a jurisdiction with a significant treaty network, we echo the views that treaties are a result of bilateral negotiations and reflect the interest of states that are party to the agreement.","start":7326.25,"end":7337.05,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"More","start":7326.25,"end":7326.49},{"text":"broadly,","start":7326.49,"end":7326.97},{"text":"as","start":7326.97,"end":7327.09},{"text":"a","start":7327.09,"end":7327.13},{"text":"jurisdiction","start":7327.13,"end":7327.73},{"text":"with","start":7327.73,"end":7327.93},{"text":"a","start":7328.01,"end":7328.09},{"text":"significant","start":7328.09,"end":7328.73},{"text":"treaty","start":7328.73,"end":7328.97},{"text":"network,","start":7328.97,"end":7329.53},{"text":"we","start":7329.69,"end":7329.85},{"text":"echo","start":7329.85,"end":7330.13},{"text":"the","start":7330.13,"end":7330.25},{"text":"views","start":7330.25,"end":7330.65},{"text":"that","start":7330.65,"end":7331.05},{"text":"treaties","start":7331.37,"end":7331.81},{"text":"are","start":7331.81,"end":7331.89},{"text":"a","start":7331.89,"end":7331.93},{"text":"result","start":7331.93,"end":7332.41},{"text":"of","start":7332.41,"end":7332.57},{"text":"bilateral","start":7332.57,"end":7333.13},{"text":"negotiations","start":7333.13,"end":7333.85},{"text":"and","start":7334.17,"end":7334.41},{"text":"reflect","start":7334.41,"end":7334.73},{"text":"the","start":7334.73,"end":7334.85},{"text":"interest","start":7334.85,"end":7335.21},{"text":"of","start":7335.21,"end":7335.37},{"text":"states","start":7335.45,"end":7335.89},{"text":"that","start":7335.89,"end":7336.01},{"text":"are","start":7336.01,"end":7336.09},{"text":"party","start":7336.09,"end":7336.33},{"text":"to","start":7336.33,"end":7336.45},{"text":"the","start":7336.45,"end":7336.53},{"text":"agreement.","start":7336.53,"end":7337.05}]},{"text":"On this basis, we would struggle to provide support to the protocol in a multilateral setting.","start":7337.45,"end":7342.49,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"On","start":7337.45,"end":7337.61},{"text":"this","start":7337.61,"end":7337.85},{"text":"basis,","start":7337.85,"end":7338.41},{"text":"we","start":7338.73,"end":7338.89},{"text":"would","start":7338.89,"end":7339.05},{"text":"struggle","start":7339.05,"end":7339.37},{"text":"to","start":7339.37,"end":7339.45},{"text":"provide","start":7339.45,"end":7339.81},{"text":"support","start":7339.81,"end":7340.17},{"text":"to","start":7340.17,"end":7340.25},{"text":"the","start":7340.25,"end":7340.33},{"text":"protocol","start":7340.33,"end":7341.13},{"text":"in","start":7341.29,"end":7341.45},{"text":"a","start":7341.45,"end":7341.49},{"text":"multilateral","start":7341.49,"end":7342.09},{"text":"setting.","start":7342.09,"end":7342.49}]}]},{"sentences":[{"text":"Thank you.","start":7342.57,"end":7342.97,"topics":[],"words":[{"text":"Thank","start":7342.57,"end":7342.81},{"text":"you.","start":7342.81,"end":7342.97}]}]}],"speaker":{"name":null,"affiliation":"ARE","affiliation_full":"United Arab Emirates","group":null,"function":"Representative"}},{"statement_number":38,"start":7344.33,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=7345","paragraphs":[{"sentences":[{"text":"Thank you very much.","start":7344.33,"end":7345.37,"topics":[],"words":[{"text":"Thank","start":7344.33,"end":7344.53},{"text":"you","start":7344.53,"end":7344.61},{"text":"very","start":7344.61,"end":7344.85},{"text":"much.","start":7344.85,"end":7345.37}]},{"text":"I have Denmark.","start":7346.49,"end":7347.69,"topics":[],"words":[{"text":"I","start":7346.49,"end":7346.73},{"text":"have","start":7346.73,"end":7347.05},{"text":"Denmark.","start":7347.05,"end":7347.69}]},{"text":"Please go ahead.","start":7347.69,"end":7348.41,"topics":[],"words":[{"text":"Please","start":7347.69,"end":7348.01},{"text":"go","start":7348.01,"end":7348.13},{"text":"ahead.","start":7348.13,"end":7348.41}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":39,"start":7352.37,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=7353","paragraphs":[{"sentences":[{"text":"Thank you for giving.","start":7352.37,"end":7352.93,"topics":[],"words":[{"text":"Thank","start":7352.37,"end":7352.49},{"text":"you","start":7352.49,"end":7352.61},{"text":"for","start":7352.61,"end":7352.73},{"text":"giving.","start":7352.73,"end":7352.93}]}]},{"sentences":[{"text":"Me the opportunity to speak, Ms. Kohli, and thank you for all your efforts in this process.","start":7352.93,"end":7357.33,"topics":[],"words":[{"text":"Me","start":7352.93,"end":7353.13},{"text":"the","start":7353.13,"end":7353.25},{"text":"opportunity","start":7353.25,"end":7353.85},{"text":"to","start":7353.85,"end":7353.97},{"text":"speak,","start":7354.01,"end":7354.37},{"text":"Ms.","start":7354.37,"end":7354.65},{"text":"Kohli,","start":7354.65,"end":7355.05},{"text":"and","start":7355.13,"end":7355.37},{"text":"thank","start":7355.37,"end":7355.61},{"text":"you","start":7355.61,"end":7355.69},{"text":"for","start":7355.69,"end":7355.85},{"text":"all","start":7355.85,"end":7356.01},{"text":"your","start":7356.01,"end":7356.17},{"text":"efforts","start":7356.17,"end":7356.65},{"text":"in","start":7356.65,"end":7356.81},{"text":"this","start":7356.81,"end":7356.97},{"text":"process.","start":7356.97,"end":7357.33}]},{"text":"There has been a lot of work indeed to be done, and we appreciate also all the secretariat's efforts.","start":7357.53,"end":7363.77,"topics":[],"words":[{"text":"There","start":7357.53,"end":7357.69},{"text":"has","start":7357.69,"end":7357.93},{"text":"been","start":7357.93,"end":7358.13},{"text":"a","start":7358.13,"end":7358.17},{"text":"lot","start":7358.17,"end":7358.33},{"text":"of","start":7358.33,"end":7358.41},{"text":"work","start":7358.41,"end":7358.73},{"text":"indeed","start":7358.81,"end":7359.25},{"text":"to","start":7359.25,"end":7359.41},{"text":"be","start":7359.45,"end":7359.57},{"text":"done,","start":7359.57,"end":7359.85},{"text":"and","start":7360.73,"end":7360.89},{"text":"we","start":7360.89,"end":7361.05},{"text":"appreciate","start":7361.05,"end":7361.57},{"text":"also","start":7361.57,"end":7362.01},{"text":"all","start":7362.01,"end":7362.21},{"text":"the","start":7362.21,"end":7362.33},{"text":"secretariat's","start":7362.33,"end":7363.21},{"text":"efforts.","start":7363.21,"end":7363.77}]},{"text":"I must say that we are rather disappointed and surprised by the drafts in front of us today, so our comments will be of general nature.","start":7364.25,"end":7371.93,"topics":[],"words":[{"text":"I","start":7364.25,"end":7364.33},{"text":"must","start":7364.33,"end":7364.57},{"text":"say","start":7364.57,"end":7364.89},{"text":"that","start":7364.89,"end":7365.05},{"text":"we","start":7365.05,"end":7365.21},{"text":"are","start":7365.21,"end":7365.41},{"text":"rather","start":7365.45,"end":7365.93},{"text":"disappointed","start":7365.93,"end":7366.73},{"text":"and","start":7366.73,"end":7366.93},{"text":"surprised","start":7366.93,"end":7367.57},{"text":"by","start":7367.57,"end":7367.77},{"text":"the","start":7367.77,"end":7367.85},{"text":"drafts","start":7367.85,"end":7368.21},{"text":"in","start":7368.21,"end":7368.33},{"text":"front","start":7368.33,"end":7368.57},{"text":"of","start":7368.61,"end":7368.73},{"text":"us","start":7368.73,"end":7368.97},{"text":"today,","start":7368.97,"end":7369.29},{"text":"so","start":7369.29,"end":7369.61},{"text":"our","start":7369.61,"end":7369.69},{"text":"comments","start":7369.85,"end":7370.33},{"text":"will","start":7370.33,"end":7370.45},{"text":"be","start":7370.45,"end":7370.65},{"text":"of","start":7370.65,"end":7370.89},{"text":"general","start":7370.89,"end":7371.37},{"text":"nature.","start":7371.37,"end":7371.93}]},{"text":"We align ourselves with the comments made by the United Kingdom, the Netherlands, France, Belgium, Italy, Austria, Switzerland, Czechia, Japan and lately UAE.","start":7372.97,"end":7383.45,"topics":[],"words":[{"text":"We","start":7372.97,"end":7373.17},{"text":"align","start":7373.17,"end":7373.49},{"text":"ourselves","start":7373.49,"end":7373.89},{"text":"with","start":7373.89,"end":7374.05},{"text":"the","start":7374.05,"end":7374.13},{"text":"comments","start":7374.73,"end":7375.21},{"text":"made","start":7375.21,"end":7375.45},{"text":"by","start":7375.45,"end":7375.77},{"text":"the","start":7375.77,"end":7375.85},{"text":"United","start":7375.85,"end":7376.37},{"text":"Kingdom,","start":7376.37,"end":7376.89},{"text":"the","start":7376.89,"end":7377.05},{"text":"Netherlands,","start":7377.05,"end":7377.61},{"text":"France,","start":7377.61,"end":7378.01},{"text":"Belgium,","start":7378.01,"end":7378.57},{"text":"Italy,","start":7378.57,"end":7379.05},{"text":"Austria,","start":7379.21,"end":7379.77},{"text":"Switzerland,","start":7380.49,"end":7381.17},{"text":"Czechia,","start":7381.17,"end":7381.61},{"text":"Japan","start":7381.61,"end":7382.05},{"text":"and","start":7382.05,"end":7382.37},{"text":"lately","start":7382.37,"end":7382.81},{"text":"UAE.","start":7382.81,"end":7383.45}]},{"text":"And with that, I'll stop.","start":7384.29,"end":7385.37,"topics":[],"words":[{"text":"And","start":7384.29,"end":7384.41},{"text":"with","start":7384.41,"end":7384.57},{"text":"that,","start":7384.57,"end":7384.73},{"text":"I'll","start":7384.73,"end":7384.97},{"text":"stop.","start":7384.97,"end":7385.37}]}]}],"speaker":{"name":null,"affiliation":"DNK","affiliation_full":"Denmark","group":null,"function":"Representative"}},{"statement_number":40,"start":7387.45,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=7388","paragraphs":[{"sentences":[{"text":"Thank you very much.","start":7387.45,"end":7388.65,"topics":[],"words":[{"text":"Thank","start":7387.45,"end":7387.69},{"text":"you","start":7387.69,"end":7387.77},{"text":"very","start":7387.77,"end":7388.05},{"text":"much.","start":7388.09,"end":7388.65}]},{"text":"Hopefully, we get a little bit more technical input later and then we can work forward towards something a bit more in your taste.","start":7389.85,"end":7399.61,"topics":[],"words":[{"text":"Hopefully,","start":7389.85,"end":7390.33},{"text":"we","start":7390.33,"end":7390.49},{"text":"get","start":7390.49,"end":7390.73},{"text":"a","start":7390.73,"end":7390.77},{"text":"little","start":7390.77,"end":7391.01},{"text":"bit","start":7391.01,"end":7391.17},{"text":"more","start":7391.17,"end":7391.33},{"text":"technical","start":7391.33,"end":7392.17},{"text":"input","start":7392.17,"end":7392.57},{"text":"later","start":7392.57,"end":7393.09},{"text":"and","start":7393.09,"end":7393.29},{"text":"then","start":7393.29,"end":7393.53},{"text":"we","start":7393.53,"end":7393.69},{"text":"can","start":7393.69,"end":7393.93},{"text":"work","start":7394.81,"end":7395.13},{"text":"forward","start":7395.13,"end":7395.69},{"text":"towards","start":7396.41,"end":7396.85},{"text":"something","start":7396.85,"end":7397.25},{"text":"a","start":7397.25,"end":7397.29},{"text":"bit","start":7397.29,"end":7397.53},{"text":"more","start":7397.53,"end":7398.01},{"text":"in","start":7398.41,"end":7398.73},{"text":"your","start":7398.73,"end":7399.05},{"text":"taste.","start":7399.05,"end":7399.61}]},{"text":"Finland, please go ahead.","start":7400.17,"end":7401.37,"topics":[],"words":[{"text":"Finland,","start":7400.17,"end":7400.69},{"text":"please","start":7400.69,"end":7400.97},{"text":"go","start":7400.97,"end":7401.13},{"text":"ahead.","start":7401.13,"end":7401.37}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":41,"start":7406.01,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=7407","paragraphs":[{"sentences":[{"text":"Thank you, co-lead, and thank you for all the work done with the draft.","start":7406.01,"end":7410.45,"topics":[],"words":[{"text":"Thank","start":7406.01,"end":7406.21},{"text":"you,","start":7406.21,"end":7406.37},{"text":"co-lead,","start":7406.37,"end":7406.93},{"text":"and","start":7407.01,"end":7407.37},{"text":"thank","start":7407.37,"end":7407.65},{"text":"you","start":7407.65,"end":7407.97},{"text":"for","start":7407.97,"end":7408.29},{"text":"all","start":7408.29,"end":7408.37},{"text":"the","start":7408.37,"end":7408.49},{"text":"work","start":7408.49,"end":7408.85},{"text":"done","start":7408.85,"end":7409.25},{"text":"with","start":7409.49,"end":7409.77},{"text":"the","start":7409.77,"end":7409.85},{"text":"draft.","start":7409.85,"end":7410.45}]},{"text":"I have general remarks on the protocol at this point.","start":7411.33,"end":7414.53,"topics":[],"words":[{"text":"I","start":7411.33,"end":7411.49},{"text":"have","start":7411.49,"end":7411.73},{"text":"general","start":7411.73,"end":7412.21},{"text":"remarks","start":7412.21,"end":7412.77},{"text":"on","start":7412.77,"end":7412.93},{"text":"the","start":7412.93,"end":7413.09},{"text":"protocol","start":7413.09,"end":7413.57},{"text":"at","start":7413.57,"end":7413.73},{"text":"this","start":7413.73,"end":7413.97},{"text":"point.","start":7413.97,"end":7414.53}]}]},{"sentences":[{"text":"Finland aligns with the concerns raised by many previous speakers, EU member states, and also others.","start":7414.93,"end":7422.05,"topics":[],"words":[{"text":"Finland","start":7414.93,"end":7415.37},{"text":"aligns","start":7415.37,"end":7415.81},{"text":"with","start":7415.81,"end":7416.01},{"text":"the","start":7416.01,"end":7416.09},{"text":"concerns","start":7416.09,"end":7416.77},{"text":"raised","start":7416.77,"end":7417.13},{"text":"by","start":7417.13,"end":7417.33},{"text":"many","start":7417.33,"end":7417.65},{"text":"previous","start":7417.65,"end":7418.25},{"text":"speakers,","start":7418.25,"end":7419.01},{"text":"EU","start":7419.41,"end":7419.65},{"text":"member","start":7419.65,"end":7419.97},{"text":"states,","start":7419.97,"end":7420.45},{"text":"and","start":7420.45,"end":7420.77},{"text":"also","start":7420.85,"end":7421.49},{"text":"others.","start":7421.49,"end":7422.05}]},{"text":"We have emphasized the need to work towards outcomes that are broadly supported by diverse groups of member states.","start":7423.01,"end":7431.33,"topics":[],"words":[{"text":"We","start":7423.01,"end":7423.25},{"text":"have","start":7423.25,"end":7423.57},{"text":"emphasized","start":7423.57,"end":7424.45},{"text":"the","start":7424.73,"end":7424.85},{"text":"need","start":7424.85,"end":7425.25},{"text":"to","start":7425.97,"end":7426.17},{"text":"work","start":7426.17,"end":7426.53},{"text":"towards","start":7426.53,"end":7427.01},{"text":"outcomes","start":7427.01,"end":7427.53},{"text":"that","start":7427.53,"end":7427.73},{"text":"are","start":7427.73,"end":7427.97},{"text":"broadly","start":7427.97,"end":7428.37},{"text":"supported","start":7428.37,"end":7428.93},{"text":"by","start":7428.93,"end":7429.09},{"text":"diverse","start":7429.09,"end":7429.65},{"text":"groups","start":7429.85,"end":7430.29},{"text":"of","start":7430.29,"end":7430.37},{"text":"member","start":7430.37,"end":7430.77},{"text":"states.","start":7430.77,"end":7431.33}]}]},{"sentences":[{"text":"In this respect, we regret that the draft does not.","start":7432.13,"end":7436.29,"topics":[],"words":[{"text":"In","start":7432.13,"end":7432.29},{"text":"this","start":7432.29,"end":7432.53},{"text":"respect,","start":7432.53,"end":7433.09},{"text":"we","start":7433.65,"end":7433.97},{"text":"regret","start":7433.97,"end":7434.53},{"text":"that","start":7434.73,"end":7435.09},{"text":"the","start":7435.09,"end":7435.37},{"text":"draft","start":7435.37,"end":7435.73},{"text":"does","start":7435.73,"end":7435.97},{"text":"not.","start":7435.97,"end":7436.29}]}]},{"sentences":[{"text":"Appear to seek a solution that could be broadly supported by diverse groups of countries.","start":7436.45,"end":7441.65,"topics":[],"words":[{"text":"Appear","start":7436.45,"end":7436.93},{"text":"to","start":7436.93,"end":7437.05},{"text":"seek","start":7437.05,"end":7437.33},{"text":"a","start":7437.33,"end":7437.41},{"text":"solution","start":7437.41,"end":7438.05},{"text":"that","start":7438.05,"end":7438.21},{"text":"could","start":7438.21,"end":7438.45},{"text":"be","start":7438.45,"end":7438.77},{"text":"broadly","start":7438.85,"end":7439.33},{"text":"supported","start":7439.33,"end":7439.89},{"text":"by","start":7439.89,"end":7440.05},{"text":"diverse","start":7440.05,"end":7440.57},{"text":"groups","start":7440.57,"end":7440.93},{"text":"of","start":7440.93,"end":7441.01},{"text":"countries.","start":7441.01,"end":7441.65}]},{"text":"We remain concerned that insufficient attention has been paid to clearly defining the problem that this work is intended to address.","start":7442.77,"end":7452.85,"topics":[],"words":[{"text":"We","start":7442.77,"end":7443.09},{"text":"remain","start":7443.09,"end":7443.57},{"text":"concerned","start":7443.57,"end":7444.29},{"text":"that","start":7444.37,"end":7444.77},{"text":"insufficient","start":7444.77,"end":7445.73},{"text":"attention","start":7445.73,"end":7446.69},{"text":"has","start":7446.69,"end":7447.01},{"text":"been","start":7447.01,"end":7447.33},{"text":"paid","start":7447.33,"end":7447.81},{"text":"to","start":7447.97,"end":7448.13},{"text":"clearly","start":7448.13,"end":7448.69},{"text":"defining","start":7448.69,"end":7449.33},{"text":"the","start":7449.33,"end":7449.41},{"text":"problem","start":7449.41,"end":7450.13},{"text":"that","start":7450.21,"end":7450.49},{"text":"this","start":7450.49,"end":7450.85},{"text":"work","start":7450.93,"end":7451.25},{"text":"is","start":7451.25,"end":7451.41},{"text":"intended","start":7451.41,"end":7452.05},{"text":"to","start":7452.21,"end":7452.37},{"text":"address.","start":7452.37,"end":7452.85}]},{"text":"The fact that there is no preamble or paragraphs in the draft - is indicative of lack of shared understanding.","start":7453.57,"end":7461.81,"topics":[],"words":[{"text":"The","start":7453.57,"end":7453.69},{"text":"fact","start":7453.69,"end":7454.05},{"text":"that","start":7454.21,"end":7454.41},{"text":"there","start":7454.41,"end":7454.73},{"text":"is","start":7454.73,"end":7454.93},{"text":"no","start":7454.93,"end":7455.13},{"text":"preamble","start":7455.13,"end":7455.69},{"text":"or","start":7455.69,"end":7455.81},{"text":"paragraphs","start":7455.81,"end":7456.61},{"text":"in","start":7456.61,"end":7456.77},{"text":"the","start":7456.77,"end":7456.89},{"text":"draft","start":7456.89,"end":7457.37},{"text":"-","start":7457.37,"end":7457.41},{"text":"is","start":7457.41,"end":7457.81},{"text":"indicative","start":7457.81,"end":7458.53},{"text":"of","start":7458.69,"end":7458.93},{"text":"lack","start":7458.93,"end":7459.33},{"text":"of","start":7459.33,"end":7459.57},{"text":"shared","start":7459.57,"end":7460.85},{"text":"understanding.","start":7460.89,"end":7461.81}]}]},{"sentences":[{"text":"And building that shared understanding should be a priority for us moving forward.","start":7462.61,"end":7469.25,"topics":[],"words":[{"text":"And","start":7462.61,"end":7462.93},{"text":"building","start":7463.17,"end":7463.73},{"text":"that","start":7463.73,"end":7464.05},{"text":"shared","start":7464.37,"end":7464.77},{"text":"understanding","start":7464.77,"end":7465.73},{"text":"should","start":7465.73,"end":7466.05},{"text":"be","start":7466.05,"end":7466.37},{"text":"a","start":7466.45,"end":7466.53},{"text":"priority","start":7466.53,"end":7467.57},{"text":"for","start":7467.73,"end":7468.05},{"text":"us","start":7468.05,"end":7468.29},{"text":"moving","start":7468.29,"end":7468.69},{"text":"forward.","start":7468.69,"end":7469.25}]}]},{"sentences":[{"text":"We also note that taking into account economic implications - is essential for assessing whether the measures are likely to achieve the intended outcomes without creating unintended effects.","start":7471.25,"end":7484.77,"topics":[],"words":[{"text":"We","start":7471.25,"end":7471.49},{"text":"also","start":7471.49,"end":7471.81},{"text":"note","start":7471.81,"end":7472.13},{"text":"that","start":7472.13,"end":7472.41},{"text":"taking","start":7472.41,"end":7472.69},{"text":"into","start":7472.69,"end":7473.05},{"text":"account","start":7473.05,"end":7473.41},{"text":"economic","start":7473.41,"end":7473.97},{"text":"implications","start":7473.97,"end":7474.89},{"text":"-","start":7474.89,"end":7474.93},{"text":"is","start":7474.93,"end":7475.25},{"text":"essential","start":7475.25,"end":7475.97},{"text":"for","start":7475.97,"end":7476.37},{"text":"assessing","start":7476.37,"end":7477.05},{"text":"whether","start":7477.05,"end":7477.41},{"text":"the","start":7477.41,"end":7477.53},{"text":"measures","start":7477.53,"end":7478.13},{"text":"are","start":7478.13,"end":7478.25},{"text":"likely","start":7478.25,"end":7478.85},{"text":"to","start":7478.85,"end":7479.05},{"text":"achieve","start":7479.05,"end":7479.57},{"text":"the","start":7479.57,"end":7479.69},{"text":"intended","start":7480.25,"end":7480.85},{"text":"outcomes","start":7480.85,"end":7481.49},{"text":"without","start":7481.49,"end":7481.97},{"text":"creating","start":7481.97,"end":7482.53},{"text":"unintended","start":7482.77,"end":7483.65},{"text":"effects.","start":7484.21,"end":7484.77}]}]},{"sentences":[{"text":"As we now have the draft to be discussed here, we would like to make a general remark.","start":7486.61,"end":7493.81,"topics":[],"words":[{"text":"As","start":7486.61,"end":7486.77},{"text":"we","start":7486.77,"end":7486.93},{"text":"now","start":7486.93,"end":7487.09},{"text":"have","start":7487.09,"end":7487.33},{"text":"the","start":7487.33,"end":7487.45},{"text":"draft","start":7487.49,"end":7488.05},{"text":"to","start":7488.29,"end":7488.41},{"text":"be","start":7488.41,"end":7488.61},{"text":"discussed","start":7488.61,"end":7489.25},{"text":"here,","start":7489.25,"end":7489.81},{"text":"we","start":7491.73,"end":7491.89},{"text":"would","start":7491.89,"end":7492.09},{"text":"like","start":7492.09,"end":7492.29},{"text":"to","start":7492.29,"end":7492.41},{"text":"make","start":7492.41,"end":7492.69},{"text":"a","start":7492.69,"end":7492.77},{"text":"general","start":7492.77,"end":7493.25},{"text":"remark.","start":7493.25,"end":7493.81}]}]},{"sentences":[{"text":"That one way to increase opportunities for support could be to allow for optionality and or flexibility as requested by many others as well today.","start":7494.13,"end":7505.65,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"That","start":7494.13,"end":7494.45},{"text":"one","start":7494.45,"end":7494.69},{"text":"way","start":7494.69,"end":7494.93},{"text":"to","start":7494.93,"end":7495.13},{"text":"increase","start":7495.13,"end":7495.81},{"text":"opportunities","start":7495.81,"end":7496.69},{"text":"for","start":7496.69,"end":7496.85},{"text":"support","start":7496.85,"end":7497.57},{"text":"could","start":7497.57,"end":7497.73},{"text":"be","start":7497.73,"end":7497.97},{"text":"to","start":7497.97,"end":7498.21},{"text":"allow","start":7498.21,"end":7498.53},{"text":"for","start":7498.53,"end":7498.89},{"text":"optionality","start":7498.89,"end":7499.73},{"text":"and","start":7500.13,"end":7500.61},{"text":"or","start":7501.25,"end":7501.49},{"text":"flexibility","start":7501.49,"end":7502.61},{"text":"as","start":7502.61,"end":7502.85},{"text":"requested","start":7502.85,"end":7503.57},{"text":"by","start":7503.57,"end":7503.73},{"text":"many","start":7503.73,"end":7504.05},{"text":"others","start":7504.05,"end":7504.45},{"text":"as","start":7504.45,"end":7504.77},{"text":"well","start":7504.77,"end":7505.01},{"text":"today.","start":7505.17,"end":7505.65}]},{"text":"That could be one concrete way to address concerns raised by many this morning in the work going forward.","start":7506.49,"end":7514.01,"topics":[],"words":[{"text":"That","start":7506.49,"end":7506.65},{"text":"could","start":7506.65,"end":7506.89},{"text":"be","start":7506.89,"end":7507.21},{"text":"one","start":7507.21,"end":7507.61},{"text":"concrete","start":7507.93,"end":7508.65},{"text":"way","start":7508.73,"end":7509.21},{"text":"to","start":7509.21,"end":7509.41},{"text":"address","start":7509.41,"end":7509.85},{"text":"concerns","start":7509.85,"end":7510.57},{"text":"raised","start":7510.57,"end":7510.85},{"text":"by","start":7510.85,"end":7511.01},{"text":"many","start":7511.01,"end":7511.29},{"text":"this","start":7511.29,"end":7511.53},{"text":"morning","start":7511.53,"end":7512.01},{"text":"in","start":7512.09,"end":7512.21},{"text":"the","start":7512.21,"end":7512.33},{"text":"work","start":7512.33,"end":7512.57},{"text":"going","start":7512.57,"end":7512.97},{"text":"forward.","start":7513.45,"end":7514.01}]}]},{"sentences":[{"text":"And since the draft presented in the work stream gets a lot of attention in the discussion, my final remark is that we would also appreciate.","start":7514.89,"end":7525.21,"topics":[],"words":[{"text":"And","start":7514.89,"end":7515.29},{"text":"since","start":7515.37,"end":7515.93},{"text":"the","start":7515.93,"end":7516.09},{"text":"draft","start":7516.09,"end":7516.65},{"text":"presented","start":7516.65,"end":7517.29},{"text":"in","start":7517.29,"end":7517.45},{"text":"the","start":7517.45,"end":7517.61},{"text":"work","start":7517.61,"end":7517.85},{"text":"stream","start":7517.85,"end":7518.33},{"text":"gets","start":7518.41,"end":7518.81},{"text":"a","start":7518.89,"end":7518.97},{"text":"lot","start":7519.05,"end":7519.29},{"text":"of","start":7519.29,"end":7519.53},{"text":"attention","start":7519.53,"end":7520.25},{"text":"in","start":7520.25,"end":7520.41},{"text":"the","start":7520.41,"end":7520.49},{"text":"discussion,","start":7520.49,"end":7521.29},{"text":"my","start":7521.77,"end":7522.01},{"text":"final","start":7522.01,"end":7522.41},{"text":"remark","start":7522.41,"end":7522.89},{"text":"is","start":7522.89,"end":7523.13},{"text":"that","start":7523.13,"end":7523.37},{"text":"we","start":7523.37,"end":7523.53},{"text":"would","start":7523.53,"end":7523.69},{"text":"also","start":7523.69,"end":7524.17},{"text":"appreciate.","start":7524.17,"end":7525.21}]}]},{"sentences":[{"text":"If minority views or alternatives at the table could be reflected in the forthcoming drafts.","start":7525.61,"end":7531.89,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"If","start":7525.61,"end":7525.77},{"text":"minority","start":7525.77,"end":7526.57},{"text":"views","start":7526.57,"end":7527.05},{"text":"or","start":7527.05,"end":7527.37},{"text":"alternatives","start":7527.37,"end":7528.33},{"text":"at","start":7528.33,"end":7528.49},{"text":"the","start":7528.49,"end":7528.57},{"text":"table","start":7528.57,"end":7529.29},{"text":"could","start":7529.29,"end":7529.61},{"text":"be","start":7529.61,"end":7529.77},{"text":"reflected","start":7529.77,"end":7530.57},{"text":"in","start":7530.57,"end":7530.73},{"text":"the","start":7530.73,"end":7530.85},{"text":"forthcoming","start":7530.85,"end":7531.53},{"text":"drafts.","start":7531.53,"end":7531.89}]},{"text":"Thank you for the opportunity to speak.","start":7532.89,"end":7535.09,"topics":[],"words":[{"text":"Thank","start":7532.89,"end":7533.13},{"text":"you","start":7533.13,"end":7533.37},{"text":"for","start":7533.37,"end":7533.61},{"text":"the","start":7533.61,"end":7533.73},{"text":"opportunity","start":7533.73,"end":7534.57},{"text":"to","start":7534.57,"end":7534.69},{"text":"speak.","start":7534.69,"end":7535.09}]}]}],"speaker":{"name":null,"affiliation":"FIN","affiliation_full":"Finland","group":null,"function":"Representative"}},{"statement_number":42,"start":7537.13,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=7538","paragraphs":[{"sentences":[{"text":"Thank you, Finland, and thank you for that technical comment on the optionality.","start":7537.13,"end":7541.69,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Thank","start":7537.13,"end":7537.37},{"text":"you,","start":7537.37,"end":7537.49},{"text":"Finland,","start":7537.49,"end":7537.97},{"text":"and","start":7537.97,"end":7538.09},{"text":"thank","start":7538.09,"end":7538.33},{"text":"you","start":7538.33,"end":7538.41},{"text":"for","start":7538.41,"end":7538.57},{"text":"that","start":7538.57,"end":7538.85},{"text":"technical","start":7538.85,"end":7539.37},{"text":"comment","start":7539.37,"end":7540.01},{"text":"on","start":7540.33,"end":7540.57},{"text":"the","start":7540.57,"end":7540.65},{"text":"optionality.","start":7540.73,"end":7541.69}]},{"text":"On the comment you made on the preamble, I think what we have said there is that if it's desired, so basically we want to hear from you if you think it's desired.","start":7542.33,"end":7553.05,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"On","start":7542.33,"end":7542.57},{"text":"the","start":7542.57,"end":7542.77},{"text":"comment","start":7543.37,"end":7543.85},{"text":"you","start":7543.85,"end":7543.93},{"text":"made","start":7543.93,"end":7544.17},{"text":"on","start":7544.17,"end":7544.33},{"text":"the","start":7544.33,"end":7544.41},{"text":"preamble,","start":7544.41,"end":7545.29},{"text":"I","start":7545.29,"end":7545.45},{"text":"think","start":7545.45,"end":7545.73},{"text":"what","start":7545.73,"end":7546.17},{"text":"we","start":7546.17,"end":7546.49},{"text":"have","start":7546.49,"end":7546.73},{"text":"said","start":7546.73,"end":7547.25},{"text":"there","start":7547.25,"end":7547.61},{"text":"is","start":7547.61,"end":7547.93},{"text":"that","start":7547.93,"end":7548.17},{"text":"if","start":7548.17,"end":7548.33},{"text":"it's","start":7548.33,"end":7548.77},{"text":"desired,","start":7548.77,"end":7549.21},{"text":"so","start":7549.21,"end":7549.61},{"text":"basically","start":7549.69,"end":7550.17},{"text":"we","start":7550.17,"end":7550.25},{"text":"want","start":7550.25,"end":7550.49},{"text":"to","start":7550.49,"end":7550.57},{"text":"hear","start":7550.57,"end":7550.77},{"text":"from","start":7550.77,"end":7550.97},{"text":"you","start":7550.97,"end":7551.29},{"text":"if","start":7551.53,"end":7551.77},{"text":"you","start":7551.77,"end":7551.93},{"text":"think","start":7551.93,"end":7552.17},{"text":"it's","start":7552.17,"end":7552.41},{"text":"desired.","start":7552.41,"end":7553.05}]},{"text":"And I understand that you do think it's desired, so I take that as a comment from you, a technical comment that it's important to have the preamble.","start":7554.01,"end":7563.21,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"And","start":7554.01,"end":7554.21},{"text":"I","start":7554.25,"end":7554.33},{"text":"understand","start":7554.37,"end":7554.93},{"text":"that","start":7554.93,"end":7555.13},{"text":"you","start":7555.13,"end":7555.25},{"text":"do","start":7555.25,"end":7555.53},{"text":"think","start":7555.53,"end":7555.77},{"text":"it's","start":7555.77,"end":7556.25},{"text":"desired,","start":7556.25,"end":7556.77},{"text":"so","start":7556.77,"end":7556.97},{"text":"I","start":7556.97,"end":7557.05},{"text":"take","start":7557.05,"end":7557.37},{"text":"that","start":7557.37,"end":7557.85},{"text":"as","start":7558.09,"end":7558.49},{"text":"a","start":7559.05,"end":7559.09},{"text":"comment","start":7559.09,"end":7559.53},{"text":"from","start":7559.53,"end":7559.77},{"text":"you,","start":7559.77,"end":7559.93},{"text":"a","start":7559.93,"end":7560.01},{"text":"technical","start":7560.01,"end":7560.57},{"text":"comment","start":7560.57,"end":7560.97},{"text":"that","start":7560.97,"end":7561.13},{"text":"it's","start":7561.45,"end":7561.73},{"text":"important","start":7561.73,"end":7562.29},{"text":"to","start":7562.29,"end":7562.37},{"text":"have","start":7562.37,"end":7562.61},{"text":"the","start":7562.61,"end":7562.73},{"text":"preamble.","start":7562.73,"end":7563.21}]},{"text":"Thank you, Finland.","start":7563.37,"end":7564.21,"topics":[],"words":[{"text":"Thank","start":7563.37,"end":7563.61},{"text":"you,","start":7563.61,"end":7563.69},{"text":"Finland.","start":7563.69,"end":7564.21}]},{"text":"I have Kenya, please go ahead.","start":7565.41,"end":7567.33,"topics":[],"words":[{"text":"I","start":7565.41,"end":7565.42},{"text":"have","start":7565.41,"end":7565.89},{"text":"Kenya,","start":7566.05,"end":7566.53},{"text":"please","start":7566.53,"end":7566.77},{"text":"go","start":7566.77,"end":7566.97},{"text":"ahead.","start":7566.97,"end":7567.33}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":43,"start":7573.97,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=7574","paragraphs":[{"sentences":[{"text":"Greetings, Chair, Secretariat and Member States.","start":7573.97,"end":7579.25,"topics":[],"words":[{"text":"Greetings,","start":7573.97,"end":7574.53},{"text":"Chair,","start":7575.89,"end":7576.37},{"text":"Secretariat","start":7576.85,"end":7577.81},{"text":"and","start":7577.81,"end":7578.13},{"text":"Member","start":7578.29,"end":7578.69},{"text":"States.","start":7578.69,"end":7579.25}]},{"text":"I do thank you for your indulgence in giving me this opportunity to address the plenary.","start":7581.97,"end":7589.01,"topics":[],"words":[{"text":"I","start":7581.97,"end":7582.05},{"text":"do","start":7582.05,"end":7582.29},{"text":"thank","start":7582.29,"end":7582.65},{"text":"you","start":7582.65,"end":7582.77},{"text":"for","start":7582.77,"end":7583.13},{"text":"your","start":7583.25,"end":7583.41},{"text":"indulgence","start":7583.97,"end":7584.69},{"text":"in","start":7584.69,"end":7584.81},{"text":"giving","start":7584.81,"end":7585.17},{"text":"me","start":7585.17,"end":7585.33},{"text":"this","start":7585.33,"end":7585.49},{"text":"opportunity","start":7585.49,"end":7586.29},{"text":"to","start":7587.41,"end":7587.93},{"text":"address","start":7587.93,"end":7588.37},{"text":"the","start":7588.37,"end":7588.45},{"text":"plenary.","start":7588.45,"end":7589.01}]},{"text":"As Kenya, we align fully with the statement read by the distinguished delegate of Nigeria on behalf of AG constituting 54 states.","start":7592.05,"end":7600.29,"topics":[],"words":[{"text":"As","start":7592.05,"end":7592.13},{"text":"Kenya,","start":7592.13,"end":7592.41},{"text":"we","start":7592.41,"end":7592.61},{"text":"align","start":7592.61,"end":7593.25},{"text":"fully","start":7593.33,"end":7593.81},{"text":"with","start":7593.81,"end":7594.01},{"text":"the","start":7594.01,"end":7594.09},{"text":"statement","start":7594.09,"end":7594.61},{"text":"read","start":7594.61,"end":7594.85},{"text":"by","start":7594.85,"end":7595.09},{"text":"the","start":7595.17,"end":7595.29},{"text":"distinguished","start":7595.29,"end":7596.17},{"text":"delegate","start":7596.17,"end":7596.57},{"text":"of","start":7596.57,"end":7596.69},{"text":"Nigeria","start":7596.69,"end":7597.25},{"text":"on","start":7597.25,"end":7597.41},{"text":"behalf","start":7597.41,"end":7597.85},{"text":"of","start":7597.85,"end":7597.97},{"text":"AG","start":7598.05,"end":7598.17},{"text":"constituting","start":7598.37,"end":7599.09},{"text":"54","start":7599.09,"end":7599.65},{"text":"states.","start":7599.65,"end":7600.29}]},{"text":"Further, allow me to put forth our views in relation to the subject matter.","start":7603.17,"end":7607.89,"topics":[],"words":[{"text":"Further,","start":7603.17,"end":7603.65},{"text":"allow","start":7604.13,"end":7604.53},{"text":"me","start":7604.53,"end":7604.69},{"text":"to","start":7604.69,"end":7604.89},{"text":"put","start":7604.89,"end":7605.17},{"text":"forth","start":7605.17,"end":7605.49},{"text":"our","start":7605.49,"end":7605.65},{"text":"views","start":7605.65,"end":7605.97},{"text":"in","start":7605.97,"end":7606.13},{"text":"relation","start":7606.13,"end":7606.53},{"text":"to","start":7606.53,"end":7606.69},{"text":"the","start":7606.69,"end":7606.81},{"text":"subject","start":7606.93,"end":7607.49},{"text":"matter.","start":7607.49,"end":7607.89}]},{"text":"One thing that we would wish to note is that the draft that has been put forth, I believe it's the call it's draft and not the AG's because our draft was totally different in terms of structure and content therein.","start":7610.85,"end":7627.85,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"One","start":7610.85,"end":7611.09},{"text":"thing","start":7611.09,"end":7611.29},{"text":"that","start":7611.29,"end":7611.49},{"text":"we","start":7611.49,"end":7611.57},{"text":"would","start":7611.57,"end":7611.73},{"text":"wish","start":7611.73,"end":7611.97},{"text":"to","start":7611.97,"end":7612.09},{"text":"note","start":7612.09,"end":7612.45},{"text":"is","start":7612.45,"end":7612.61},{"text":"that","start":7612.61,"end":7613.01},{"text":"the","start":7613.41,"end":7613.61},{"text":"draft","start":7613.61,"end":7613.97},{"text":"that","start":7613.97,"end":7614.13},{"text":"has","start":7614.13,"end":7614.25},{"text":"been","start":7614.25,"end":7614.45},{"text":"put","start":7614.45,"end":7614.69},{"text":"forth,","start":7614.69,"end":7615.05},{"text":"I","start":7616.85,"end":7616.93},{"text":"believe","start":7616.93,"end":7617.57},{"text":"it's","start":7617.73,"end":7618.21},{"text":"the","start":7619.29,"end":7619.33},{"text":"call","start":7619.33,"end":7619.53},{"text":"it's","start":7619.53,"end":7619.77},{"text":"draft","start":7619.77,"end":7620.33},{"text":"and","start":7620.41,"end":7620.61},{"text":"not","start":7620.61,"end":7620.73},{"text":"the","start":7620.73,"end":7620.85},{"text":"AG's","start":7620.89,"end":7621.61},{"text":"because","start":7621.69,"end":7622.09},{"text":"our","start":7622.09,"end":7622.25},{"text":"draft","start":7622.25,"end":7622.73},{"text":"was","start":7622.73,"end":7622.97},{"text":"totally","start":7623.29,"end":7623.77},{"text":"different","start":7623.77,"end":7624.33},{"text":"in","start":7624.97,"end":7625.13},{"text":"terms","start":7625.13,"end":7625.45},{"text":"of","start":7625.49,"end":7625.69},{"text":"structure","start":7625.77,"end":7626.41},{"text":"and","start":7626.41,"end":7626.73},{"text":"content","start":7626.73,"end":7627.37},{"text":"therein.","start":7627.37,"end":7627.85}]},{"text":"Further to that, we need to look at the objects and principles that are mandated by the TOR, which is to ensure inclusivity, fair allocation of taxing rights, which definitely will be effectuated by the protocol.","start":7631.13,"end":7648.17,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"Further","start":7631.13,"end":7631.45},{"text":"to","start":7631.45,"end":7631.57},{"text":"that,","start":7631.57,"end":7632.01},{"text":"we","start":7633.29,"end":7633.49},{"text":"need","start":7633.49,"end":7633.69},{"text":"to","start":7633.69,"end":7634.17},{"text":"look","start":7635.45,"end":7635.77},{"text":"at","start":7635.77,"end":7636.09},{"text":"the","start":7636.09,"end":7636.25},{"text":"objects","start":7636.25,"end":7636.73},{"text":"and","start":7636.73,"end":7636.89},{"text":"principles","start":7636.89,"end":7637.61},{"text":"that","start":7637.61,"end":7637.73},{"text":"are","start":7637.73,"end":7637.81},{"text":"mandated","start":7637.81,"end":7638.41},{"text":"by","start":7638.41,"end":7638.57},{"text":"the","start":7638.57,"end":7638.69},{"text":"TOR,","start":7638.73,"end":7639.45},{"text":"which","start":7640.05,"end":7640.33},{"text":"is","start":7640.33,"end":7640.57},{"text":"to","start":7640.57,"end":7640.97},{"text":"ensure","start":7641.01,"end":7641.45},{"text":"inclusivity,","start":7641.45,"end":7642.57},{"text":"fair","start":7642.65,"end":7642.89},{"text":"allocation","start":7642.89,"end":7643.65},{"text":"of","start":7643.65,"end":7643.77},{"text":"taxing","start":7643.77,"end":7644.09},{"text":"rights,","start":7644.09,"end":7644.65},{"text":"which","start":7645.45,"end":7645.77},{"text":"definitely","start":7645.77,"end":7646.37},{"text":"will","start":7646.37,"end":7646.49},{"text":"be","start":7646.49,"end":7646.69},{"text":"effectuated","start":7646.69,"end":7647.29},{"text":"by","start":7647.29,"end":7647.41},{"text":"the","start":7647.41,"end":7647.53},{"text":"protocol.","start":7647.53,"end":7648.17}]},{"text":"So from our understanding, the protocol is a separate binding legal instrument which emanates from the FC to elaborate its articles as indicated under paragraph 14 of the TOR.","start":7649.41,"end":7665.09,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"So","start":7649.41,"end":7649.81},{"text":"from","start":7649.81,"end":7650.05},{"text":"our","start":7650.05,"end":7650.13},{"text":"understanding,","start":7650.13,"end":7651.01},{"text":"the","start":7651.57,"end":7651.81},{"text":"protocol","start":7651.81,"end":7652.45},{"text":"is","start":7652.45,"end":7652.69},{"text":"a","start":7652.69,"end":7652.73},{"text":"separate","start":7652.73,"end":7653.25},{"text":"binding","start":7653.25,"end":7653.97},{"text":"legal","start":7654.05,"end":7654.45},{"text":"instrument","start":7654.45,"end":7655.33},{"text":"which","start":7656.13,"end":7656.61},{"text":"emanates","start":7657.73,"end":7658.29},{"text":"from","start":7658.29,"end":7658.61},{"text":"the","start":7658.61,"end":7658.73},{"text":"FC","start":7658.77,"end":7659.33},{"text":"to","start":7659.65,"end":7659.85},{"text":"elaborate","start":7659.85,"end":7660.45},{"text":"its","start":7660.45,"end":7660.69},{"text":"articles","start":7660.69,"end":7661.49},{"text":"as","start":7661.85,"end":7662.05},{"text":"indicated","start":7662.05,"end":7662.85},{"text":"under","start":7662.85,"end":7663.17},{"text":"paragraph","start":7663.17,"end":7663.77},{"text":"14","start":7663.77,"end":7664.13},{"text":"of","start":7664.13,"end":7664.21},{"text":"the","start":7664.21,"end":7664.33},{"text":"TOR.","start":7664.33,"end":7665.09}]},{"text":"That being that, we would wish to point out a few things that were put across on your first slide, second slide, on the issue of optionality.","start":7666.61,"end":7678.05,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"That","start":7666.61,"end":7666.93},{"text":"being","start":7666.93,"end":7667.13},{"text":"that,","start":7667.13,"end":7667.57},{"text":"we","start":7667.57,"end":7667.81},{"text":"would","start":7667.81,"end":7668.21},{"text":"wish","start":7669.25,"end":7669.65},{"text":"to","start":7669.65,"end":7670.13},{"text":"point","start":7670.61,"end":7671.01},{"text":"out","start":7671.01,"end":7671.41},{"text":"a","start":7671.49,"end":7671.57},{"text":"few","start":7671.57,"end":7671.81},{"text":"things","start":7671.81,"end":7672.21},{"text":"that","start":7672.21,"end":7672.41},{"text":"were","start":7672.41,"end":7672.53},{"text":"put","start":7672.53,"end":7672.93},{"text":"across","start":7672.93,"end":7673.49},{"text":"on","start":7673.49,"end":7673.65},{"text":"your","start":7673.65,"end":7673.81},{"text":"first","start":7673.81,"end":7674.05},{"text":"slide,","start":7674.05,"end":7674.61},{"text":"second","start":7674.77,"end":7675.17},{"text":"slide,","start":7675.17,"end":7675.73},{"text":"on","start":7676.45,"end":7676.53},{"text":"the","start":7676.53,"end":7676.65},{"text":"issue","start":7676.65,"end":7677.01},{"text":"of","start":7677.01,"end":7677.17},{"text":"optionality.","start":7677.17,"end":7678.05}]},{"text":"We believe that what is on the table is to draft a concrete protocol which addresses the issues that are currently faced by member states and which led to the advent of the current process.","start":7679.13,"end":7689.93,"topics":[],"words":[{"text":"We","start":7679.13,"end":7679.29},{"text":"believe","start":7679.29,"end":7679.61},{"text":"that","start":7679.61,"end":7680.01},{"text":"what","start":7680.01,"end":7680.29},{"text":"is","start":7680.29,"end":7680.41},{"text":"on","start":7680.41,"end":7680.49},{"text":"the","start":7680.49,"end":7680.65},{"text":"table","start":7680.65,"end":7681.13},{"text":"is","start":7681.13,"end":7681.29},{"text":"to","start":7681.29,"end":7681.41},{"text":"draft","start":7681.41,"end":7681.93},{"text":"a","start":7681.93,"end":7682.01},{"text":"concrete","start":7682.01,"end":7682.81},{"text":"protocol","start":7682.81,"end":7683.29},{"text":"which","start":7683.29,"end":7683.53},{"text":"addresses","start":7683.53,"end":7684.17},{"text":"the","start":7684.17,"end":7684.29},{"text":"issues","start":7684.29,"end":7684.73},{"text":"that","start":7684.73,"end":7684.85},{"text":"are","start":7684.85,"end":7684.93},{"text":"currently","start":7684.93,"end":7685.37},{"text":"faced","start":7685.37,"end":7685.69},{"text":"by","start":7685.69,"end":7685.85},{"text":"member","start":7685.85,"end":7686.25},{"text":"states","start":7686.25,"end":7686.81},{"text":"and","start":7687.37,"end":7687.57},{"text":"which","start":7687.57,"end":7687.77},{"text":"led","start":7687.77,"end":7688.09},{"text":"to","start":7688.09,"end":7688.21},{"text":"the","start":7688.21,"end":7688.29},{"text":"advent","start":7688.29,"end":7688.69},{"text":"of","start":7688.69,"end":7688.81},{"text":"the","start":7688.81,"end":7688.93},{"text":"current","start":7688.93,"end":7689.29},{"text":"process.","start":7689.29,"end":7689.93}]},{"text":"And I believe the slide that you put there and the objects and principles do address that.","start":7690.29,"end":7699.45,"topics":[],"words":[{"text":"And","start":7690.29,"end":7690.49},{"text":"I","start":7690.49,"end":7690.57},{"text":"believe","start":7690.57,"end":7691.13},{"text":"the","start":7692.01,"end":7692.21},{"text":"slide","start":7692.21,"end":7692.57},{"text":"that","start":7692.57,"end":7692.81},{"text":"you","start":7692.81,"end":7692.89},{"text":"put","start":7692.89,"end":7693.21},{"text":"there","start":7693.21,"end":7693.53},{"text":"and","start":7694.25,"end":7694.73},{"text":"the","start":7696.89,"end":7697.13},{"text":"objects","start":7697.13,"end":7697.57},{"text":"and","start":7697.57,"end":7697.69},{"text":"principles","start":7697.69,"end":7698.33},{"text":"do","start":7698.33,"end":7698.57},{"text":"address","start":7698.57,"end":7699.01},{"text":"that.","start":7699.01,"end":7699.45}]},{"text":"Or We have an all-encompassing instrument which could be interpreted as an MTC or a model task convention with no impetus connection or adherence to the binding effect envisaged under the TOR.","start":7701.13,"end":7714.73,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Or","start":7701.13,"end":7701.69},{"text":"We","start":7702.81,"end":7702.97},{"text":"have","start":7702.97,"end":7703.29},{"text":"an","start":7703.29,"end":7703.53},{"text":"all-encompassing","start":7703.61,"end":7704.69},{"text":"instrument","start":7704.69,"end":7705.25},{"text":"which","start":7705.25,"end":7705.45},{"text":"could","start":7705.45,"end":7705.69},{"text":"be","start":7705.69,"end":7705.81},{"text":"interpreted","start":7705.81,"end":7706.37},{"text":"as","start":7706.37,"end":7706.53},{"text":"an","start":7706.53,"end":7706.73},{"text":"MTC","start":7706.73,"end":7707.45},{"text":"or","start":7707.69,"end":7707.85},{"text":"a","start":7707.85,"end":7707.89},{"text":"model","start":7707.89,"end":7708.25},{"text":"task","start":7708.25,"end":7708.53},{"text":"convention","start":7708.53,"end":7709.13},{"text":"with","start":7709.61,"end":7709.81},{"text":"no","start":7709.81,"end":7710.01},{"text":"impetus","start":7710.01,"end":7710.57},{"text":"connection","start":7710.57,"end":7711.21},{"text":"or","start":7711.21,"end":7711.41},{"text":"adherence","start":7711.41,"end":7712.01},{"text":"to","start":7712.01,"end":7712.17},{"text":"the","start":7712.17,"end":7712.25},{"text":"binding","start":7712.25,"end":7712.65},{"text":"effect","start":7712.65,"end":7713.05},{"text":"envisaged","start":7713.05,"end":7713.69},{"text":"under","start":7713.69,"end":7713.93},{"text":"the","start":7713.93,"end":7714.05},{"text":"TOR.","start":7714.05,"end":7714.73}]},{"text":"I believe there exists biases, there are actually biases.","start":7715.77,"end":7718.73,"topics":[],"words":[{"text":"I","start":7715.77,"end":7716.01},{"text":"believe","start":7716.01,"end":7716.37},{"text":"there","start":7716.37,"end":7716.53},{"text":"exists","start":7716.53,"end":7717.05},{"text":"biases,","start":7717.05,"end":7717.53},{"text":"there","start":7717.53,"end":7717.73},{"text":"are","start":7717.73,"end":7717.81},{"text":"actually","start":7717.81,"end":7718.13},{"text":"biases.","start":7718.13,"end":7718.73}]},{"text":"And the reason why we're having these biases is because of the categories that exist, either it's on availability, confirmation or member states are anchored towards a particular bias.","start":7718.73,"end":7731.61,"topics":[],"words":[{"text":"And","start":7718.73,"end":7718.97},{"text":"the","start":7718.97,"end":7719.17},{"text":"reason","start":7719.17,"end":7719.53},{"text":"why","start":7719.53,"end":7719.69},{"text":"we're","start":7719.69,"end":7719.93},{"text":"having","start":7719.93,"end":7720.21},{"text":"these","start":7720.21,"end":7720.41},{"text":"biases","start":7720.41,"end":7720.85},{"text":"is","start":7720.85,"end":7720.97},{"text":"because","start":7720.97,"end":7721.41},{"text":"of","start":7721.41,"end":7721.61},{"text":"the","start":7722.09,"end":7722.25},{"text":"categories","start":7722.25,"end":7722.81},{"text":"that","start":7722.81,"end":7722.97},{"text":"exist,","start":7722.97,"end":7723.41},{"text":"either","start":7723.41,"end":7723.61},{"text":"it's","start":7723.61,"end":7724.01},{"text":"on","start":7724.17,"end":7724.73},{"text":"availability,","start":7724.73,"end":7725.69},{"text":"confirmation","start":7726.33,"end":7727.13},{"text":"or","start":7727.13,"end":7727.29},{"text":"member","start":7728.57,"end":7728.89},{"text":"states","start":7728.89,"end":7729.21},{"text":"are","start":7729.21,"end":7729.37},{"text":"anchored","start":7729.37,"end":7729.85},{"text":"towards","start":7729.85,"end":7730.33},{"text":"a","start":7730.57,"end":7730.61},{"text":"particular","start":7730.61,"end":7731.13},{"text":"bias.","start":7731.13,"end":7731.61}]},{"text":"which will definitely affect our inclinations.","start":7732.13,"end":7735.21,"topics":[],"words":[{"text":"which","start":7732.13,"end":7732.57},{"text":"will","start":7732.97,"end":7733.21},{"text":"definitely","start":7733.21,"end":7733.81},{"text":"affect","start":7733.81,"end":7734.17},{"text":"our","start":7734.17,"end":7734.33},{"text":"inclinations.","start":7734.33,"end":7735.21}]},{"text":"And that one we will have to deal with as we proceed.","start":7735.21,"end":7738.65,"topics":[],"words":[{"text":"And","start":7735.21,"end":7735.53},{"text":"that","start":7735.61,"end":7735.97},{"text":"one","start":7735.97,"end":7736.17},{"text":"we","start":7736.17,"end":7736.25},{"text":"will","start":7736.25,"end":7736.41},{"text":"have","start":7736.41,"end":7736.73},{"text":"to","start":7736.73,"end":7736.89},{"text":"deal","start":7737.05,"end":7737.37},{"text":"with","start":7737.37,"end":7737.61},{"text":"as","start":7737.61,"end":7737.77},{"text":"we","start":7737.77,"end":7737.93},{"text":"proceed.","start":7738.09,"end":7738.65}]},{"text":"On the question of interpretation, based on your first slide, for us to achieve appropriate results, we propose to avoid use of traditional terms that are detrimental to achieving the objects and principles.","start":7740.13,"end":7753.73,"topics":[],"words":[{"text":"On","start":7740.13,"end":7740.25},{"text":"the","start":7740.25,"end":7740.33},{"text":"question","start":7740.33,"end":7740.77},{"text":"of","start":7740.77,"end":7740.89},{"text":"interpretation,","start":7740.89,"end":7741.85},{"text":"based","start":7742.57,"end":7742.93},{"text":"on","start":7742.93,"end":7743.13},{"text":"your","start":7743.13,"end":7743.37},{"text":"first","start":7743.37,"end":7743.73},{"text":"slide,","start":7743.73,"end":7744.33},{"text":"for","start":7744.81,"end":7745.09},{"text":"us","start":7745.09,"end":7745.21},{"text":"to","start":7745.21,"end":7745.33},{"text":"achieve","start":7745.33,"end":7745.85},{"text":"appropriate","start":7745.85,"end":7746.33},{"text":"results,","start":7746.33,"end":7746.97},{"text":"we","start":7747.61,"end":7747.85},{"text":"propose","start":7747.85,"end":7748.33},{"text":"to","start":7748.33,"end":7748.45},{"text":"avoid","start":7748.45,"end":7748.89},{"text":"use","start":7748.89,"end":7749.13},{"text":"of","start":7749.13,"end":7749.21},{"text":"traditional","start":7749.21,"end":7749.93},{"text":"terms","start":7750.01,"end":7750.65},{"text":"that","start":7751.05,"end":7751.29},{"text":"are","start":7751.29,"end":7751.37},{"text":"detrimental","start":7751.37,"end":7752.05},{"text":"to","start":7752.05,"end":7752.13},{"text":"achieving","start":7752.13,"end":7752.49},{"text":"the","start":7752.49,"end":7752.65},{"text":"objects","start":7752.65,"end":7753.05},{"text":"and","start":7753.05,"end":7753.17},{"text":"principles.","start":7753.17,"end":7753.73}]},{"text":"And I underline that, objects and principles of the FC and the protocol.","start":7753.73,"end":7757.45,"topics":[],"words":[{"text":"And","start":7753.73,"end":7753.89},{"text":"I","start":7753.89,"end":7753.97},{"text":"underline","start":7753.97,"end":7754.41},{"text":"that,","start":7754.41,"end":7754.69},{"text":"objects","start":7754.69,"end":7754.97},{"text":"and","start":7754.97,"end":7755.45},{"text":"principles","start":7755.53,"end":7756.05},{"text":"of","start":7756.05,"end":7756.17},{"text":"the","start":7756.17,"end":7756.25},{"text":"FC","start":7756.25,"end":7756.61},{"text":"and","start":7756.61,"end":7756.77},{"text":"the","start":7756.77,"end":7756.85},{"text":"protocol.","start":7756.85,"end":7757.45}]},{"text":"However, we need to anchor and put into consideration the terms as used in existing instruments to the extent that they do not contravene the requirements, especially of the Vienna Convention, which if a term contravenes the objects of a particular protocol, then it's not supposed to be used.","start":7757.89,"end":7779.57,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"However,","start":7757.89,"end":7758.69},{"text":"we","start":7758.77,"end":7758.97},{"text":"need","start":7758.97,"end":7759.17},{"text":"to","start":7759.17,"end":7759.41},{"text":"anchor","start":7759.49,"end":7759.89},{"text":"and","start":7759.89,"end":7760.05},{"text":"put","start":7760.05,"end":7760.29},{"text":"into","start":7760.29,"end":7760.45},{"text":"consideration","start":7760.45,"end":7761.17},{"text":"the","start":7761.17,"end":7761.37},{"text":"terms","start":7761.37,"end":7762.05},{"text":"as","start":7762.37,"end":7762.65},{"text":"used","start":7762.65,"end":7762.93},{"text":"in","start":7762.93,"end":7763.09},{"text":"existing","start":7763.09,"end":7763.65},{"text":"instruments","start":7763.65,"end":7764.37},{"text":"to","start":7764.37,"end":7764.57},{"text":"the","start":7764.61,"end":7764.73},{"text":"extent","start":7764.73,"end":7765.21},{"text":"that","start":7765.21,"end":7765.37},{"text":"they","start":7765.37,"end":7765.49},{"text":"do","start":7765.49,"end":7765.65},{"text":"not","start":7765.65,"end":7766.21},{"text":"contravene","start":7766.21,"end":7766.77},{"text":"the","start":7766.77,"end":7766.85},{"text":"requirements,","start":7766.85,"end":7767.65},{"text":"especially","start":7768.29,"end":7768.89},{"text":"of","start":7768.89,"end":7769.01},{"text":"the","start":7769.01,"end":7769.13},{"text":"Vienna","start":7769.13,"end":7769.53},{"text":"Convention,","start":7769.53,"end":7770.05},{"text":"which","start":7770.05,"end":7770.53},{"text":"if","start":7770.93,"end":7771.41},{"text":"a","start":7771.73,"end":7771.81},{"text":"term","start":7771.81,"end":7772.37},{"text":"contravenes","start":7772.93,"end":7774.05},{"text":"the","start":7774.93,"end":7775.17},{"text":"objects","start":7775.17,"end":7775.89},{"text":"of","start":7776.41,"end":7776.57},{"text":"a","start":7776.57,"end":7776.61},{"text":"particular","start":7776.61,"end":7777.09},{"text":"protocol,","start":7777.09,"end":7777.89},{"text":"then","start":7777.89,"end":7778.05},{"text":"it's","start":7778.05,"end":7778.29},{"text":"not","start":7778.29,"end":7778.49},{"text":"supposed","start":7778.49,"end":7778.81},{"text":"to","start":7778.81,"end":7778.93},{"text":"be","start":7778.93,"end":7779.09},{"text":"used.","start":7779.09,"end":7779.57}]},{"text":"Then deep diving into the article that has been presented, Paragraph one, we believe the paragraph captures its intent to identify residents of the involved state parties.","start":7782.77,"end":7796.77,"topics":[],"words":[{"text":"Then","start":7782.77,"end":7783.25},{"text":"deep","start":7783.65,"end":7783.97},{"text":"diving","start":7783.97,"end":7784.37},{"text":"into","start":7784.37,"end":7784.69},{"text":"the","start":7784.69,"end":7784.81},{"text":"article","start":7784.81,"end":7785.33},{"text":"that","start":7785.33,"end":7785.49},{"text":"has","start":7785.49,"end":7785.65},{"text":"been","start":7785.65,"end":7785.89},{"text":"presented,","start":7785.89,"end":7786.61},{"text":"Paragraph","start":7789.97,"end":7790.45},{"text":"one,","start":7790.45,"end":7790.85},{"text":"we","start":7791.17,"end":7791.33},{"text":"believe","start":7791.33,"end":7791.73},{"text":"the","start":7791.73,"end":7791.89},{"text":"paragraph","start":7791.89,"end":7792.37},{"text":"captures","start":7792.37,"end":7792.77},{"text":"its","start":7792.77,"end":7793.01},{"text":"intent","start":7793.01,"end":7793.53},{"text":"to","start":7793.53,"end":7793.61},{"text":"identify","start":7793.65,"end":7794.17},{"text":"residents","start":7794.17,"end":7794.73},{"text":"of","start":7794.73,"end":7795.01},{"text":"the","start":7795.41,"end":7795.57},{"text":"involved","start":7795.57,"end":7795.97},{"text":"state","start":7795.97,"end":7796.21},{"text":"parties.","start":7796.21,"end":7796.77}]},{"text":"Then on paragraph one two, the paragraph addresses the issue of physical transparent entity.","start":7797.41,"end":7805.25,"topics":[],"words":[{"text":"Then","start":7797.41,"end":7797.81},{"text":"on","start":7797.81,"end":7798.45},{"text":"paragraph","start":7798.45,"end":7798.93},{"text":"one","start":7798.93,"end":7799.25},{"text":"two,","start":7799.25,"end":7799.81},{"text":"the","start":7800.93,"end":7801.13},{"text":"paragraph","start":7801.13,"end":7801.65},{"text":"addresses","start":7801.65,"end":7802.37},{"text":"the","start":7802.77,"end":7802.89},{"text":"issue","start":7802.89,"end":7803.25},{"text":"of","start":7803.25,"end":7803.33},{"text":"physical","start":7803.33,"end":7803.81},{"text":"transparent","start":7803.81,"end":7804.61},{"text":"entity.","start":7804.69,"end":7805.25}]},{"text":"This is a near similar replica of the OECD MTC, which speaks to a transparent arrangement like partnerships, trusts, and LCs.","start":7805.89,"end":7813.25,"topics":[],"words":[{"text":"This","start":7805.89,"end":7806.09},{"text":"is","start":7806.09,"end":7806.25},{"text":"a","start":7806.25,"end":7806.29},{"text":"near","start":7806.29,"end":7806.61},{"text":"similar","start":7806.61,"end":7807.05},{"text":"replica","start":7807.05,"end":7807.45},{"text":"of","start":7807.45,"end":7807.65},{"text":"the","start":7807.65,"end":7807.73},{"text":"OECD","start":7807.73,"end":7808.25},{"text":"MTC,","start":7808.25,"end":7808.65},{"text":"which","start":7808.65,"end":7808.81},{"text":"speaks","start":7808.81,"end":7809.13},{"text":"to","start":7809.13,"end":7809.21},{"text":"a","start":7809.21,"end":7809.25},{"text":"transparent","start":7809.25,"end":7809.97},{"text":"arrangement","start":7809.97,"end":7810.69},{"text":"like","start":7810.93,"end":7811.21},{"text":"partnerships,","start":7811.21,"end":7811.89},{"text":"trusts,","start":7811.89,"end":7812.49},{"text":"and","start":7812.49,"end":7812.69},{"text":"LCs.","start":7812.69,"end":7813.25}]},{"text":"of whose residency and ability to benefit from or inclusion to the is solely dependent on the resident state party.","start":7813.69,"end":7821.09,"topics":[],"words":[{"text":"of","start":7813.69,"end":7813.81},{"text":"whose","start":7813.81,"end":7814.05},{"text":"residency","start":7814.05,"end":7814.65},{"text":"and","start":7814.65,"end":7814.85},{"text":"ability","start":7814.85,"end":7815.65},{"text":"to","start":7815.65,"end":7815.81},{"text":"benefit","start":7815.81,"end":7816.85},{"text":"from","start":7817.09,"end":7817.49},{"text":"or","start":7817.49,"end":7817.65},{"text":"inclusion","start":7817.65,"end":7818.13},{"text":"to","start":7818.13,"end":7818.21},{"text":"the","start":7818.21,"end":7818.33},{"text":"is","start":7818.37,"end":7818.61},{"text":"solely","start":7818.61,"end":7819.05},{"text":"dependent","start":7819.05,"end":7819.65},{"text":"on","start":7819.65,"end":7819.73},{"text":"the","start":7819.73,"end":7819.89},{"text":"resident","start":7819.89,"end":7820.41},{"text":"state","start":7820.41,"end":7820.61},{"text":"party.","start":7820.61,"end":7821.09}]},{"text":"While this paragraph aims to prevent double non-taxation, it creates a structural inherent imbalance which leaves the source country vulnerable with regards to asymmetrical information dependency where a source party cannot independently verify if the resident state actually taxes the income and relies on foreign tax declaration and foreign legal interpretation.","start":7822.09,"end":7846.93,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"While","start":7822.09,"end":7822.37},{"text":"this","start":7822.37,"end":7822.61},{"text":"paragraph","start":7822.61,"end":7823.25},{"text":"aims","start":7823.33,"end":7823.73},{"text":"to","start":7823.73,"end":7823.85},{"text":"prevent","start":7823.85,"end":7824.25},{"text":"double","start":7824.25,"end":7824.61},{"text":"non-taxation,","start":7824.61,"end":7825.41},{"text":"it","start":7825.41,"end":7825.57},{"text":"creates","start":7825.57,"end":7826.29},{"text":"a","start":7826.29,"end":7826.37},{"text":"structural","start":7826.37,"end":7827.17},{"text":"inherent","start":7827.25,"end":7827.89},{"text":"imbalance","start":7827.89,"end":7828.77},{"text":"which","start":7829.77,"end":7830.05},{"text":"leaves","start":7830.05,"end":7830.29},{"text":"the","start":7830.29,"end":7830.37},{"text":"source","start":7830.37,"end":7830.93},{"text":"country","start":7830.93,"end":7831.33},{"text":"vulnerable","start":7831.33,"end":7831.81},{"text":"with","start":7831.81,"end":7832.05},{"text":"regards","start":7832.05,"end":7832.37},{"text":"to","start":7832.37,"end":7832.57},{"text":"asymmetrical","start":7832.57,"end":7833.17},{"text":"information","start":7833.17,"end":7834.05},{"text":"dependency","start":7834.29,"end":7834.89},{"text":"where","start":7834.89,"end":7835.29},{"text":"a","start":7835.29,"end":7835.33},{"text":"source","start":7835.33,"end":7835.65},{"text":"party","start":7835.65,"end":7836.01},{"text":"cannot","start":7836.01,"end":7836.37},{"text":"independently","start":7836.37,"end":7837.09},{"text":"verify","start":7837.25,"end":7837.73},{"text":"if","start":7837.73,"end":7837.81},{"text":"the","start":7837.81,"end":7837.93},{"text":"resident","start":7837.97,"end":7838.41},{"text":"state","start":7838.41,"end":7838.61},{"text":"actually","start":7838.61,"end":7839.09},{"text":"taxes","start":7839.09,"end":7839.65},{"text":"the","start":7840.21,"end":7840.33},{"text":"income","start":7840.33,"end":7840.93},{"text":"and","start":7841.89,"end":7842.45},{"text":"relies","start":7842.45,"end":7843.53},{"text":"on","start":7843.53,"end":7843.65},{"text":"foreign","start":7843.65,"end":7843.97},{"text":"tax","start":7843.97,"end":7844.13},{"text":"declaration","start":7844.13,"end":7844.85},{"text":"and","start":7844.85,"end":7844.97},{"text":"foreign","start":7844.97,"end":7845.41},{"text":"legal","start":7845.41,"end":7845.97},{"text":"interpretation.","start":7846.05,"end":7846.93}]},{"text":"Another point to that is the paragraph also does not have a minimum holding economic substance by granting treaty benefits solely based on structural tax classification in the resident state.","start":7849.65,"end":7861.09,"topics":[],"words":[{"text":"Another","start":7849.65,"end":7849.97},{"text":"point","start":7849.97,"end":7850.41},{"text":"to","start":7850.41,"end":7850.49},{"text":"that","start":7850.49,"end":7850.85},{"text":"is","start":7850.85,"end":7851.01},{"text":"the","start":7851.01,"end":7851.17},{"text":"paragraph","start":7851.25,"end":7851.77},{"text":"also","start":7851.77,"end":7852.21},{"text":"does","start":7852.21,"end":7852.45},{"text":"not","start":7852.45,"end":7852.69},{"text":"have","start":7852.69,"end":7852.89},{"text":"a","start":7852.89,"end":7852.93},{"text":"minimum","start":7852.93,"end":7853.33},{"text":"holding","start":7853.33,"end":7853.73},{"text":"economic","start":7853.77,"end":7854.29},{"text":"substance","start":7854.29,"end":7854.69},{"text":"by","start":7854.69,"end":7854.85},{"text":"granting","start":7854.85,"end":7855.65},{"text":"treaty","start":7855.97,"end":7856.37},{"text":"benefits","start":7856.37,"end":7856.77},{"text":"solely","start":7856.77,"end":7857.01},{"text":"based","start":7857.01,"end":7857.21},{"text":"on","start":7857.21,"end":7857.33},{"text":"structural","start":7857.33,"end":7857.89},{"text":"tax","start":7857.89,"end":7858.25},{"text":"classification","start":7858.25,"end":7859.09},{"text":"in","start":7859.89,"end":7859.97},{"text":"the","start":7859.97,"end":7860.09},{"text":"resident","start":7860.09,"end":7860.93},{"text":"state.","start":7860.93,"end":7861.09}]},{"text":"It ignores whether the transparently possess any physical footprint, employees or genuine economic activities within the resident state.","start":7861.17,"end":7867.81,"topics":[],"words":[{"text":"It","start":7861.17,"end":7861.37},{"text":"ignores","start":7861.37,"end":7861.73},{"text":"whether","start":7861.73,"end":7862.01},{"text":"the","start":7862.01,"end":7862.09},{"text":"transparently","start":7862.09,"end":7862.77},{"text":"possess","start":7862.85,"end":7863.25},{"text":"any","start":7863.25,"end":7863.49},{"text":"physical","start":7863.49,"end":7863.97},{"text":"footprint,","start":7863.97,"end":7864.53},{"text":"employees","start":7864.53,"end":7865.09},{"text":"or","start":7865.09,"end":7865.17},{"text":"genuine","start":7865.17,"end":7865.57},{"text":"economic","start":7865.57,"end":7866.21},{"text":"activities","start":7866.25,"end":7866.77},{"text":"within","start":7866.77,"end":7867.01},{"text":"the","start":7867.01,"end":7867.13},{"text":"resident","start":7867.13,"end":7867.53},{"text":"state.","start":7867.53,"end":7867.81}]},{"text":"Further, it is our view that the paragraph should mandate AEO That is automatic as a condition to grant the transparency relief on an operational, I underline that, reciprocal automatic verification mechanism so that we are able to look at that.","start":7868.37,"end":7882.65,"topics":[],"words":[{"text":"Further,","start":7868.37,"end":7868.61},{"text":"it","start":7868.61,"end":7868.69},{"text":"is","start":7868.69,"end":7868.85},{"text":"our","start":7868.85,"end":7869.01},{"text":"view","start":7869.01,"end":7869.25},{"text":"that","start":7869.25,"end":7869.37},{"text":"the","start":7869.37,"end":7869.49},{"text":"paragraph","start":7869.49,"end":7870.05},{"text":"should","start":7870.05,"end":7870.29},{"text":"mandate","start":7870.29,"end":7870.69},{"text":"AEO","start":7870.77,"end":7871.41},{"text":"That","start":7872.09,"end":7872.25},{"text":"is","start":7872.25,"end":7872.49},{"text":"automatic","start":7872.49,"end":7873.09},{"text":"as","start":7873.21,"end":7873.37},{"text":"a","start":7873.37,"end":7873.45},{"text":"condition","start":7873.45,"end":7873.85},{"text":"to","start":7873.85,"end":7873.97},{"text":"grant","start":7873.97,"end":7874.29},{"text":"the","start":7874.29,"end":7874.37},{"text":"transparency","start":7874.37,"end":7875.05},{"text":"relief","start":7875.21,"end":7875.69},{"text":"on","start":7875.89,"end":7875.97},{"text":"an","start":7875.97,"end":7876.25},{"text":"operational,","start":7876.25,"end":7877.13},{"text":"I","start":7877.53,"end":7877.65},{"text":"underline","start":7877.65,"end":7878.09},{"text":"that,","start":7878.09,"end":7878.41},{"text":"reciprocal","start":7878.41,"end":7879.05},{"text":"automatic","start":7879.05,"end":7879.61},{"text":"verification","start":7879.61,"end":7880.25},{"text":"mechanism","start":7880.25,"end":7880.89},{"text":"so","start":7881.29,"end":7881.41},{"text":"that","start":7881.41,"end":7881.61},{"text":"we","start":7881.61,"end":7881.69},{"text":"are","start":7881.69,"end":7881.77},{"text":"able","start":7881.77,"end":7882.09},{"text":"to","start":7882.09,"end":7882.21},{"text":"look","start":7882.21,"end":7882.41},{"text":"at","start":7882.41,"end":7882.49},{"text":"that.","start":7882.49,"end":7882.65}]},{"text":"This cements our quest to have a detailed Article 12 down the line on exchange of information.","start":7882.97,"end":7888.33,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"This","start":7882.97,"end":7883.25},{"text":"cements","start":7883.25,"end":7883.61},{"text":"our","start":7883.61,"end":7883.77},{"text":"quest","start":7883.77,"end":7884.05},{"text":"to","start":7884.05,"end":7884.13},{"text":"have","start":7884.13,"end":7884.49},{"text":"a","start":7884.49,"end":7884.57},{"text":"detailed","start":7884.57,"end":7884.97},{"text":"Article","start":7884.97,"end":7885.37},{"text":"12","start":7885.37,"end":7885.93},{"text":"down","start":7886.09,"end":7886.41},{"text":"the","start":7886.41,"end":7886.49},{"text":"line","start":7886.49,"end":7886.81},{"text":"on","start":7886.81,"end":7887.01},{"text":"exchange","start":7887.01,"end":7887.49},{"text":"of","start":7887.49,"end":7887.61},{"text":"information.","start":7887.61,"end":7888.33}]},{"text":"Then, as mentioned by the distinguished delegate of Nigeria in relation to the statement that he read, paragraph 1.3, introduces the STTR by pointing out the issue of low level taxation and further stipulating a statutory limit which is yes yet to be conversed.","start":7889.53,"end":7910.53,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"Then,","start":7889.53,"end":7890.01},{"text":"as","start":7890.73,"end":7891.69},{"text":"mentioned","start":7891.77,"end":7892.37},{"text":"by","start":7892.37,"end":7892.57},{"text":"the","start":7892.57,"end":7892.89},{"text":"distinguished","start":7894.09,"end":7894.61},{"text":"delegate","start":7894.61,"end":7895.13},{"text":"of","start":7895.13,"end":7895.29},{"text":"Nigeria","start":7895.29,"end":7896.01},{"text":"in","start":7896.25,"end":7896.41},{"text":"relation","start":7896.41,"end":7896.89},{"text":"to","start":7896.89,"end":7897.13},{"text":"the","start":7897.61,"end":7897.73},{"text":"statement","start":7897.73,"end":7898.17},{"text":"that","start":7898.17,"end":7898.33},{"text":"he","start":7898.33,"end":7898.41},{"text":"read,","start":7898.41,"end":7898.73},{"text":"paragraph","start":7899.13,"end":7899.61},{"text":"1.3,","start":7899.61,"end":7900.41},{"text":"introduces","start":7901.17,"end":7901.97},{"text":"the","start":7901.97,"end":7902.09},{"text":"STTR","start":7902.13,"end":7902.81},{"text":"by","start":7902.81,"end":7902.93},{"text":"pointing","start":7902.93,"end":7903.41},{"text":"out","start":7903.41,"end":7903.57},{"text":"the","start":7903.57,"end":7903.69},{"text":"issue","start":7903.69,"end":7904.25},{"text":"of","start":7904.25,"end":7904.37},{"text":"low","start":7904.37,"end":7904.61},{"text":"level","start":7904.61,"end":7904.93},{"text":"taxation","start":7904.93,"end":7905.65},{"text":"and","start":7905.97,"end":7906.21},{"text":"further","start":7906.21,"end":7906.45},{"text":"stipulating","start":7906.45,"end":7907.05},{"text":"a","start":7907.05,"end":7907.09},{"text":"statutory","start":7907.09,"end":7907.61},{"text":"limit","start":7907.61,"end":7907.97},{"text":"which","start":7907.97,"end":7908.21},{"text":"is","start":7908.21,"end":7908.45},{"text":"yes","start":7908.77,"end":7909.25},{"text":"yet","start":7909.25,"end":7909.53},{"text":"to","start":7909.53,"end":7909.61},{"text":"be","start":7909.61,"end":7909.73},{"text":"conversed.","start":7909.73,"end":7910.53}]},{"text":"Further, as mentioned, the paragraph switches off the protocol and that is in the event that the condition therein are not fulfilled.","start":7911.81,"end":7921.57,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Further,","start":7911.81,"end":7912.29},{"text":"as","start":7912.69,"end":7913.01},{"text":"mentioned,","start":7913.01,"end":7913.57},{"text":"the","start":7914.45,"end":7914.65},{"text":"paragraph","start":7914.65,"end":7915.05},{"text":"switches","start":7915.05,"end":7915.41},{"text":"off","start":7915.41,"end":7915.57},{"text":"the","start":7915.57,"end":7915.69},{"text":"protocol","start":7915.69,"end":7916.29},{"text":"and","start":7916.77,"end":7917.25},{"text":"that","start":7917.89,"end":7918.21},{"text":"is","start":7918.21,"end":7918.37},{"text":"in","start":7918.37,"end":7918.49},{"text":"the","start":7918.49,"end":7918.57},{"text":"event","start":7918.57,"end":7918.93},{"text":"that","start":7918.93,"end":7919.09},{"text":"the","start":7919.09,"end":7919.17},{"text":"condition","start":7919.17,"end":7919.73},{"text":"therein","start":7919.73,"end":7920.61},{"text":"are","start":7920.61,"end":7920.69},{"text":"not","start":7920.69,"end":7921.01},{"text":"fulfilled.","start":7921.01,"end":7921.57}]},{"text":"If the protocol is off, then the existing bilateral system will kick in, that if they exist.","start":7922.61,"end":7928.61,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"If","start":7922.61,"end":7922.69},{"text":"the","start":7922.69,"end":7922.89},{"text":"protocol","start":7922.89,"end":7923.41},{"text":"is","start":7923.41,"end":7923.65},{"text":"off,","start":7923.65,"end":7923.97},{"text":"then","start":7923.97,"end":7924.29},{"text":"the","start":7924.29,"end":7924.37},{"text":"existing","start":7924.37,"end":7924.85},{"text":"bilateral","start":7924.85,"end":7925.25},{"text":"system","start":7925.25,"end":7925.49},{"text":"will","start":7925.57,"end":7925.69},{"text":"kick","start":7925.73,"end":7926.05},{"text":"in,","start":7926.05,"end":7926.29},{"text":"that","start":7926.77,"end":7927.01},{"text":"if","start":7927.01,"end":7927.25},{"text":"they","start":7927.25,"end":7927.49},{"text":"exist.","start":7927.57,"end":7928.61}]},{"text":"overriding domestic laws under the public international law and as envisaged under the articles of the Vienna Convention.","start":7929.09,"end":7937.33,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"overriding","start":7929.09,"end":7929.89},{"text":"domestic","start":7929.89,"end":7930.45},{"text":"laws","start":7930.45,"end":7930.85},{"text":"under","start":7930.85,"end":7931.13},{"text":"the","start":7931.13,"end":7931.29},{"text":"public","start":7931.29,"end":7931.85},{"text":"international","start":7931.85,"end":7932.73},{"text":"law","start":7932.73,"end":7932.89},{"text":"and","start":7932.89,"end":7933.05},{"text":"as","start":7933.05,"end":7933.21},{"text":"envisaged","start":7933.21,"end":7933.77},{"text":"under","start":7933.77,"end":7934.29},{"text":"the","start":7935.41,"end":7935.61},{"text":"articles","start":7935.61,"end":7936.09},{"text":"of","start":7936.09,"end":7936.21},{"text":"the","start":7936.21,"end":7936.29},{"text":"Vienna","start":7936.29,"end":7936.69},{"text":"Convention.","start":7936.69,"end":7937.33}]},{"text":"Therefore, we propose, and as it was said, that we have a paragraph expressly bring into play and prioritize domestic law in the event the protocol is switched off.","start":7938.53,"end":7950.13,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Therefore,","start":7938.53,"end":7939.09},{"text":"we","start":7939.97,"end":7940.21},{"text":"propose,","start":7940.21,"end":7941.01},{"text":"and","start":7941.65,"end":7941.97},{"text":"as","start":7942.05,"end":7942.29},{"text":"it","start":7942.29,"end":7942.45},{"text":"was","start":7942.45,"end":7942.61},{"text":"said,","start":7942.61,"end":7943.01},{"text":"that","start":7943.09,"end":7943.49},{"text":"we","start":7943.49,"end":7943.57},{"text":"have","start":7943.57,"end":7943.89},{"text":"a","start":7943.89,"end":7943.93},{"text":"paragraph","start":7943.93,"end":7944.37},{"text":"expressly","start":7944.37,"end":7945.17},{"text":"bring","start":7945.17,"end":7945.65},{"text":"into","start":7946.05,"end":7946.37},{"text":"play","start":7946.37,"end":7946.69},{"text":"and","start":7946.69,"end":7946.85},{"text":"prioritize","start":7946.85,"end":7947.41},{"text":"domestic","start":7947.41,"end":7947.97},{"text":"law","start":7947.97,"end":7948.21},{"text":"in","start":7948.21,"end":7948.45},{"text":"the","start":7948.45,"end":7948.57},{"text":"event","start":7948.57,"end":7948.81},{"text":"the","start":7948.81,"end":7948.89},{"text":"protocol","start":7948.89,"end":7949.37},{"text":"is","start":7949.37,"end":7949.45},{"text":"switched","start":7949.45,"end":7949.81},{"text":"off.","start":7949.81,"end":7950.13}]},{"text":"That is a suggestion.","start":7950.45,"end":7951.41,"topics":[],"words":[{"text":"That","start":7950.45,"end":7950.61},{"text":"is","start":7950.61,"end":7950.73},{"text":"a","start":7950.73,"end":7950.77},{"text":"suggestion.","start":7950.77,"end":7951.41}]},{"text":"Thank you for your indulgence.","start":7951.81,"end":7953.49,"topics":[],"words":[{"text":"Thank","start":7951.81,"end":7952.05},{"text":"you","start":7952.05,"end":7952.13},{"text":"for","start":7952.13,"end":7952.29},{"text":"your","start":7952.69,"end":7952.81},{"text":"indulgence.","start":7952.81,"end":7953.49}]}]}],"speaker":{"name":null,"affiliation":"KEN","affiliation_full":"Kenya","group":null,"function":"Representative"}},{"statement_number":44,"start":7955.01,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=7956","paragraphs":[{"sentences":[{"text":"Thank you very much, Kenya, for those technical comments.","start":7955.01,"end":7957.81,"topics":[],"words":[{"text":"Thank","start":7955.01,"end":7955.25},{"text":"you","start":7955.25,"end":7955.33},{"text":"very","start":7955.33,"end":7955.57},{"text":"much,","start":7955.57,"end":7955.73},{"text":"Kenya,","start":7955.81,"end":7956.13},{"text":"for","start":7956.13,"end":7956.29},{"text":"those","start":7956.29,"end":7956.53},{"text":"technical","start":7956.53,"end":7957.25},{"text":"comments.","start":7957.25,"end":7957.81}]},{"text":"And I was thinking particularly on the optionality that you could, if you could just tell us a little bit more on the way, if you did mention the optionality, if I got you correctly, but you prefer a standalone treaty that actually works for all parties in the same way as if it's signed by, of course, those parties.","start":7958.45,"end":7985.25,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"And","start":7958.45,"end":7959.01},{"text":"I","start":7959.01,"end":7959.25},{"text":"was","start":7961.25,"end":7961.45},{"text":"thinking","start":7961.45,"end":7961.89},{"text":"particularly","start":7962.69,"end":7963.33},{"text":"on","start":7963.33,"end":7963.49},{"text":"the","start":7963.49,"end":7963.61},{"text":"optionality","start":7963.61,"end":7964.45},{"text":"that","start":7964.45,"end":7964.77},{"text":"you","start":7965.17,"end":7965.49},{"text":"could,","start":7965.73,"end":7966.29},{"text":"if","start":7966.29,"end":7966.61},{"text":"you","start":7966.77,"end":7966.89},{"text":"could","start":7966.89,"end":7967.05},{"text":"just","start":7967.05,"end":7967.29},{"text":"tell","start":7967.29,"end":7967.57},{"text":"us","start":7967.57,"end":7967.69},{"text":"a","start":7967.69,"end":7967.73},{"text":"little","start":7967.73,"end":7968.05},{"text":"bit","start":7968.05,"end":7968.29},{"text":"more","start":7968.29,"end":7968.77},{"text":"on","start":7969.17,"end":7969.57},{"text":"the","start":7970.21,"end":7970.37},{"text":"way,","start":7970.37,"end":7970.77},{"text":"if","start":7970.85,"end":7971.01},{"text":"you","start":7971.01,"end":7971.13},{"text":"did","start":7971.13,"end":7971.41},{"text":"mention","start":7971.41,"end":7972.01},{"text":"the","start":7972.01,"end":7972.17},{"text":"optionality,","start":7972.17,"end":7973.13},{"text":"if","start":7973.13,"end":7973.25},{"text":"I","start":7973.25,"end":7973.33},{"text":"got","start":7973.33,"end":7973.69},{"text":"you","start":7973.69,"end":7973.81},{"text":"correctly,","start":7973.81,"end":7974.53},{"text":"but","start":7974.85,"end":7975.01},{"text":"you","start":7975.01,"end":7975.17},{"text":"prefer","start":7975.17,"end":7975.73},{"text":"a","start":7975.81,"end":7975.85},{"text":"standalone","start":7975.85,"end":7976.93},{"text":"treaty","start":7976.93,"end":7977.57},{"text":"that","start":7977.89,"end":7978.17},{"text":"actually","start":7978.17,"end":7978.69},{"text":"works","start":7978.69,"end":7979.25},{"text":"for","start":7979.25,"end":7979.53},{"text":"all","start":7979.53,"end":7979.73},{"text":"parties","start":7979.89,"end":7980.53},{"text":"in","start":7980.53,"end":7980.69},{"text":"the","start":7980.69,"end":7980.77},{"text":"same","start":7980.77,"end":7981.09},{"text":"way","start":7981.09,"end":7981.41},{"text":"as","start":7981.41,"end":7982.21},{"text":"if","start":7982.21,"end":7982.45},{"text":"it's","start":7982.45,"end":7982.73},{"text":"signed","start":7982.73,"end":7983.09},{"text":"by,","start":7983.09,"end":7983.41},{"text":"of","start":7983.45,"end":7983.53},{"text":"course,","start":7984.05,"end":7984.37},{"text":"those","start":7984.37,"end":7984.61},{"text":"parties.","start":7984.61,"end":7985.25}]},{"text":"Is that a fair interpretation of you said or am I not understanding it correctly?","start":7985.57,"end":7991.37,"topics":[],"words":[{"text":"Is","start":7985.57,"end":7986.05},{"text":"that","start":7986.05,"end":7986.29},{"text":"a","start":7986.85,"end":7986.89},{"text":"fair","start":7986.89,"end":7987.21},{"text":"interpretation","start":7987.21,"end":7988.01},{"text":"of","start":7988.01,"end":7988.09},{"text":"you","start":7988.29,"end":7988.41},{"text":"said","start":7988.41,"end":7988.77},{"text":"or","start":7988.77,"end":7989.17},{"text":"am","start":7989.17,"end":7989.41},{"text":"I","start":7989.41,"end":7989.65},{"text":"not","start":7989.81,"end":7990.13},{"text":"understanding","start":7990.13,"end":7990.73},{"text":"it","start":7990.73,"end":7990.85},{"text":"correctly?","start":7990.85,"end":7991.37}]},{"text":"Kenya, please.","start":7999,"end":7999.8,"topics":[],"words":[{"text":"Kenya,","start":7999,"end":7999.4},{"text":"please.","start":7999.4,"end":7999.8}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":45,"start":8002.04,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=8003","paragraphs":[{"sentences":[{"text":"Sorry.","start":8002.04,"end":8002.44,"topics":[],"words":[{"text":"Sorry.","start":8002.04,"end":8002.44}]}]}],"speaker":{"name":null,"affiliation":"KEN","affiliation_full":"Kenya","group":null,"function":"Representative"}},{"statement_number":46,"start":8002.68,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=8003","paragraphs":[{"sentences":[{"text":"There you are.","start":8002.68,"end":8003.16,"topics":[],"words":[{"text":"There","start":8002.68,"end":8002.84},{"text":"you","start":8002.84,"end":8003},{"text":"are.","start":8003,"end":8003.16}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":47,"start":8003.76,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=8004","paragraphs":[{"sentences":[{"text":"Yeah. It is better to have it the way you've put it, but definitely it will be put within our written submissions as to how we are looking at it.","start":8003.76,"end":8017,"topics":[],"words":[{"text":"Yeah.","start":8003.76,"end":8003.96},{"text":"It","start":8005.96,"end":8006.12},{"text":"is","start":8006.12,"end":8007.16},{"text":"better","start":8007.16,"end":8007.56},{"text":"to","start":8007.56,"end":8007.72},{"text":"have","start":8007.72,"end":8007.96},{"text":"it","start":8007.96,"end":8008.28},{"text":"the","start":8009.16,"end":8009.4},{"text":"way","start":8009.4,"end":8009.52},{"text":"you've","start":8009.52,"end":8009.72},{"text":"put","start":8009.72,"end":8009.88},{"text":"it,","start":8009.88,"end":8010.12},{"text":"but","start":8010.2,"end":8010.76},{"text":"definitely","start":8011.16,"end":8011.76},{"text":"it","start":8011.76,"end":8011.84},{"text":"will","start":8011.84,"end":8011.96},{"text":"be","start":8011.96,"end":8012.44},{"text":"put","start":8013.16,"end":8013.48},{"text":"within","start":8013.48,"end":8013.88},{"text":"our","start":8013.88,"end":8014},{"text":"written","start":8014,"end":8014.28},{"text":"submissions","start":8014.28,"end":8015},{"text":"as","start":8015,"end":8015.32},{"text":"to","start":8015.32,"end":8015.48},{"text":"how","start":8015.48,"end":8015.8},{"text":"we","start":8015.8,"end":8016.12},{"text":"are","start":8016.12,"end":8016.2},{"text":"looking","start":8016.2,"end":8016.56},{"text":"at","start":8016.56,"end":8016.68},{"text":"it.","start":8016.68,"end":8017}]},{"text":"Thank you.","start":8017,"end":8017.4,"topics":[],"words":[{"text":"Thank","start":8017,"end":8017.32},{"text":"you.","start":8017.32,"end":8017.4}]}]}],"speaker":{"name":null,"affiliation":"KEN","affiliation_full":"Kenya","group":null,"function":"Representative"}},{"statement_number":48,"start":8019.48,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=8020","paragraphs":[{"sentences":[{"text":"Thank you very much, Kenya.","start":8019.48,"end":8020.56,"topics":[],"words":[{"text":"Thank","start":8019.48,"end":8019.68},{"text":"you","start":8019.68,"end":8019.8},{"text":"very","start":8019.8,"end":8019.96},{"text":"much,","start":8019.96,"end":8020.16},{"text":"Kenya.","start":8020.16,"end":8020.56}]},{"text":"I have China.","start":8022.01,"end":8023.53,"topics":[],"words":[{"text":"I","start":8022.01,"end":8022.25},{"text":"have","start":8022.25,"end":8022.81},{"text":"China.","start":8023.05,"end":8023.53}]},{"text":"Please go ahead, China.","start":8023.61,"end":8024.57,"topics":[],"words":[{"text":"Please","start":8023.61,"end":8023.85},{"text":"go","start":8023.93,"end":8024.05},{"text":"ahead,","start":8024.05,"end":8024.25},{"text":"China.","start":8024.25,"end":8024.57}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":49,"start":8027.37,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=8028","paragraphs":[{"sentences":[{"text":"Good morning, everyone.","start":8027.37,"end":8028.41,"topics":[],"words":[{"text":"Good","start":8027.37,"end":8027.53},{"text":"morning,","start":8027.53,"end":8027.85},{"text":"everyone.","start":8027.85,"end":8028.41}]}]},{"sentences":[{"text":"First, I would like to express our appreciation for the efforts of the co-lead.","start":8028.89,"end":8034.41,"topics":[],"words":[{"text":"First,","start":8028.89,"end":8029.29},{"text":"I","start":8029.29,"end":8029.33},{"text":"would","start":8029.33,"end":8029.45},{"text":"like","start":8029.45,"end":8029.69},{"text":"to","start":8029.69,"end":8029.93},{"text":"express","start":8029.97,"end":8030.57},{"text":"our","start":8030.57,"end":8030.97},{"text":"appreciation","start":8030.97,"end":8031.93},{"text":"for","start":8031.93,"end":8032.17},{"text":"the","start":8032.17,"end":8032.29},{"text":"efforts","start":8032.65,"end":8033.21},{"text":"of","start":8033.37,"end":8033.61},{"text":"the","start":8033.61,"end":8033.77},{"text":"co-lead.","start":8033.77,"end":8034.41}]}]},{"sentences":[{"text":"And the secretariat in preparing the drafts.","start":8034.49,"end":8037.69,"topics":[],"words":[{"text":"And","start":8034.49,"end":8034.65},{"text":"the","start":8034.65,"end":8034.77},{"text":"secretariat","start":8034.77,"end":8035.69},{"text":"in","start":8036.09,"end":8036.33},{"text":"preparing","start":8036.33,"end":8036.89},{"text":"the","start":8036.89,"end":8037.05},{"text":"drafts.","start":8037.05,"end":8037.69}]}]},{"sentences":[{"text":"Actually, in reading the different versions of the draft, we have our treaty network in mind.","start":8038.73,"end":8045.77,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Actually,","start":8038.73,"end":8039.17},{"text":"in","start":8039.21,"end":8039.53},{"text":"reading","start":8039.53,"end":8040.17},{"text":"the","start":8040.73,"end":8040.85},{"text":"different","start":8040.97,"end":8041.45},{"text":"versions","start":8041.45,"end":8042.01},{"text":"of","start":8042.01,"end":8042.17},{"text":"the","start":8042.17,"end":8042.33},{"text":"draft,","start":8042.33,"end":8042.89},{"text":"we","start":8043.13,"end":8043.29},{"text":"have","start":8043.29,"end":8043.61},{"text":"our","start":8043.61,"end":8043.93},{"text":"treaty","start":8043.93,"end":8044.25},{"text":"network","start":8044.25,"end":8044.89},{"text":"in","start":8045.13,"end":8045.29},{"text":"mind.","start":8045.29,"end":8045.77}]}]},{"sentences":[{"text":"And first, please allow me to express our concern for the time being.","start":8045.93,"end":8051.05,"topics":[],"words":[{"text":"And","start":8045.93,"end":8046.33},{"text":"first,","start":8047.13,"end":8047.45},{"text":"please","start":8047.45,"end":8047.81},{"text":"allow","start":8047.81,"end":8048.05},{"text":"me","start":8048.05,"end":8048.41},{"text":"to","start":8048.41,"end":8048.65},{"text":"express","start":8048.77,"end":8049.29},{"text":"our","start":8049.29,"end":8049.53},{"text":"concern","start":8049.53,"end":8050.09},{"text":"for","start":8050.09,"end":8050.25},{"text":"the","start":8050.25,"end":8050.33},{"text":"time","start":8050.33,"end":8050.65},{"text":"being.","start":8050.65,"end":8051.05}]},{"text":"As a general comment, you know that China has more than 100 tax treaties, and as many colleagues have mentioned, each treaty is an overall balance of different articles.","start":8051.65,"end":8064.69,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"As","start":8051.65,"end":8051.89},{"text":"a","start":8051.89,"end":8051.97},{"text":"general","start":8051.97,"end":8052.37},{"text":"comment,","start":8052.37,"end":8052.93},{"text":"you","start":8053.65,"end":8053.77},{"text":"know","start":8053.77,"end":8053.97},{"text":"that","start":8053.97,"end":8054.21},{"text":"China","start":8054.45,"end":8054.93},{"text":"has","start":8054.93,"end":8055.25},{"text":"more","start":8055.25,"end":8055.49},{"text":"than","start":8055.49,"end":8055.73},{"text":"100","start":8055.73,"end":8056.33},{"text":"tax","start":8056.33,"end":8056.77},{"text":"treaties,","start":8056.77,"end":8057.49},{"text":"and","start":8057.57,"end":8057.97},{"text":"as","start":8058.45,"end":8058.69},{"text":"many","start":8058.69,"end":8059.09},{"text":"colleagues","start":8059.09,"end":8059.57},{"text":"have","start":8059.57,"end":8059.97},{"text":"mentioned,","start":8059.97,"end":8060.53},{"text":"each","start":8061.01,"end":8061.29},{"text":"treaty","start":8061.29,"end":8061.77},{"text":"is","start":8061.77,"end":8061.89},{"text":"an","start":8061.89,"end":8062.05},{"text":"overall","start":8062.05,"end":8062.61},{"text":"balance","start":8062.61,"end":8063.25},{"text":"of","start":8063.25,"end":8063.49},{"text":"different","start":8063.49,"end":8063.89},{"text":"articles.","start":8063.89,"end":8064.69}]},{"text":"And these articles include the taxation of cross-border services, but they are not limited to them.","start":8065.09,"end":8072.37,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"And","start":8065.09,"end":8065.45},{"text":"these","start":8065.65,"end":8066.05},{"text":"articles","start":8066.05,"end":8066.85},{"text":"include","start":8067.01,"end":8067.53},{"text":"the","start":8067.65,"end":8067.81},{"text":"taxation","start":8067.81,"end":8068.45},{"text":"of","start":8068.45,"end":8068.61},{"text":"cross-border","start":8068.61,"end":8069.29},{"text":"services,","start":8069.29,"end":8069.97},{"text":"but","start":8070.21,"end":8070.45},{"text":"they","start":8070.45,"end":8070.61},{"text":"are","start":8070.61,"end":8070.85},{"text":"not","start":8070.85,"end":8071.25},{"text":"limited","start":8071.25,"end":8071.73},{"text":"to","start":8071.73,"end":8071.97},{"text":"them.","start":8071.97,"end":8072.37}]}]},{"sentences":[{"text":"So the package and the overall balance of the existing treaties, we think they should be duly respected.","start":8072.93,"end":8080.13,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"So","start":8072.93,"end":8073.17},{"text":"the","start":8073.17,"end":8073.33},{"text":"package","start":8073.33,"end":8073.97},{"text":"and","start":8073.97,"end":8074.17},{"text":"the","start":8074.17,"end":8074.25},{"text":"overall","start":8074.25,"end":8074.85},{"text":"balance","start":8074.85,"end":8075.49},{"text":"of","start":8075.77,"end":8075.89},{"text":"the","start":8075.89,"end":8076.05},{"text":"existing","start":8076.13,"end":8076.69},{"text":"treaties,","start":8076.69,"end":8077.25},{"text":"we","start":8077.57,"end":8077.81},{"text":"think","start":8077.81,"end":8078.13},{"text":"they","start":8078.21,"end":8078.37},{"text":"should","start":8078.37,"end":8078.69},{"text":"be","start":8078.69,"end":8078.93},{"text":"duly","start":8078.93,"end":8079.33},{"text":"respected.","start":8079.33,"end":8080.13}]}]},{"sentences":[{"text":"Therefore, we welcome the flexibility in the June draft, the June version, and we think that it will help address.","start":8080.65,"end":8091.77,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Therefore,","start":8080.65,"end":8081.13},{"text":"we","start":8081.13,"end":8081.37},{"text":"welcome","start":8081.37,"end":8081.93},{"text":"the","start":8081.93,"end":8082.17},{"text":"flexibility","start":8082.17,"end":8083.21},{"text":"in","start":8083.69,"end":8083.85},{"text":"the","start":8083.85,"end":8084.01},{"text":"June","start":8084.85,"end":8085.29},{"text":"draft,","start":8085.29,"end":8085.85},{"text":"the","start":8086.25,"end":8086.41},{"text":"June","start":8086.41,"end":8086.73},{"text":"version,","start":8086.73,"end":8087.21},{"text":"and","start":8088.17,"end":8088.57},{"text":"we","start":8089.29,"end":8089.53},{"text":"think","start":8089.53,"end":8089.81},{"text":"that","start":8089.81,"end":8090.09},{"text":"it","start":8090.09,"end":8090.33},{"text":"will","start":8090.33,"end":8090.57},{"text":"help","start":8090.57,"end":8090.97},{"text":"address.","start":8091.25,"end":8091.77}]}]},{"sentences":[{"text":"The different needs of the state parties when they face different treaty partners.","start":8091.77,"end":8097.61,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"The","start":8091.77,"end":8092.01},{"text":"different","start":8092.01,"end":8092.41},{"text":"needs","start":8092.41,"end":8092.89},{"text":"of","start":8093.21,"end":8093.37},{"text":"the","start":8093.37,"end":8093.53},{"text":"state","start":8093.53,"end":8093.93},{"text":"parties","start":8093.93,"end":8094.49},{"text":"when","start":8094.85,"end":8095.13},{"text":"they","start":8095.13,"end":8095.29},{"text":"face","start":8095.29,"end":8095.77},{"text":"different","start":8095.93,"end":8096.49},{"text":"treaty","start":8096.57,"end":8096.89},{"text":"partners.","start":8096.89,"end":8097.61}]}]}],"speaker":{"name":null,"affiliation":"CHN","affiliation_full":"China","group":null,"function":"Representative"}},{"statement_number":50,"start":8098.41,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=8099","paragraphs":[{"sentences":[{"text":"We think that this will also make the protocol more inclusive.","start":8098.41,"end":8102.65,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"We","start":8098.41,"end":8098.65},{"text":"think","start":8098.65,"end":8098.93},{"text":"that","start":8098.93,"end":8099.21},{"text":"this","start":8099.45,"end":8099.77},{"text":"will","start":8099.77,"end":8099.93},{"text":"also","start":8099.93,"end":8100.33},{"text":"make","start":8100.33,"end":8100.57},{"text":"the","start":8100.57,"end":8100.73},{"text":"protocol","start":8100.81,"end":8101.77},{"text":"more","start":8101.77,"end":8102.05},{"text":"inclusive.","start":8102.05,"end":8102.65}]},{"text":"Thank you.","start":8102.89,"end":8103.37,"topics":[],"words":[{"text":"Thank","start":8102.89,"end":8103.21},{"text":"you.","start":8103.21,"end":8103.37}]},{"text":"Thank you very much, China.","start":8105.21,"end":8106.37,"topics":[],"words":[{"text":"Thank","start":8105.21,"end":8105.45},{"text":"you","start":8105.45,"end":8105.53},{"text":"very","start":8105.53,"end":8105.73},{"text":"much,","start":8105.73,"end":8106.13},{"text":"China.","start":8106.13,"end":8106.37}]},{"text":"I have Singapore.","start":8107.61,"end":8108.73,"topics":[],"words":[{"text":"I","start":8107.61,"end":8107.85},{"text":"have","start":8107.85,"end":8108.09},{"text":"Singapore.","start":8108.09,"end":8108.73}]},{"text":"Please go ahead, Singapore.","start":8108.73,"end":8109.93,"topics":[],"words":[{"text":"Please","start":8108.73,"end":8109.01},{"text":"go","start":8109.05,"end":8109.21},{"text":"ahead,","start":8109.21,"end":8109.37},{"text":"Singapore.","start":8109.37,"end":8109.93}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":51,"start":8111.93,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=8112","paragraphs":[{"sentences":[{"text":"Thank you, Madam Co-Lead and the Secretariat for the revised draft and the work steering this conversation.","start":8111.93,"end":8116.77,"topics":[],"words":[{"text":"Thank","start":8111.93,"end":8112.09},{"text":"you,","start":8112.09,"end":8112.17},{"text":"Madam","start":8112.17,"end":8112.37},{"text":"Co-Lead","start":8112.37,"end":8112.77},{"text":"and","start":8112.77,"end":8112.89},{"text":"the","start":8112.89,"end":8112.97},{"text":"Secretariat","start":8112.97,"end":8113.57},{"text":"for","start":8113.57,"end":8114.05},{"text":"the","start":8114.05,"end":8114.21},{"text":"revised","start":8114.21,"end":8114.65},{"text":"draft","start":8114.65,"end":8114.85},{"text":"and","start":8114.85,"end":8114.97},{"text":"the","start":8114.97,"end":8115.09},{"text":"work","start":8115.09,"end":8115.49},{"text":"steering","start":8115.65,"end":8116.01},{"text":"this","start":8116.01,"end":8116.13},{"text":"conversation.","start":8116.13,"end":8116.77}]},{"text":"Some general comments from Singapore.","start":8117.73,"end":8119.01,"topics":[],"words":[{"text":"Some","start":8117.73,"end":8117.89},{"text":"general","start":8117.89,"end":8118.17},{"text":"comments","start":8118.17,"end":8118.45},{"text":"from","start":8118.45,"end":8118.61},{"text":"Singapore.","start":8118.61,"end":8119.01}]},{"text":"We echo the concerns that the UK, Italy, Netherlands, Switzerland, France, Norway, Japan, the UAE, among others, have mentioned about the approach and direction the protocol has taken in the revised draft.","start":8119.09,"end":8130.97,"topics":[],"words":[{"text":"We","start":8119.09,"end":8119.49},{"text":"echo","start":8119.49,"end":8119.81},{"text":"the","start":8119.81,"end":8119.89},{"text":"concerns","start":8119.89,"end":8120.53},{"text":"that","start":8120.53,"end":8120.69},{"text":"the","start":8120.69,"end":8120.81},{"text":"UK,","start":8120.85,"end":8121.49},{"text":"Italy,","start":8121.97,"end":8122.29},{"text":"Netherlands,","start":8122.29,"end":8122.73},{"text":"Switzerland,","start":8122.73,"end":8123.41},{"text":"France,","start":8123.41,"end":8123.89},{"text":"Norway,","start":8123.89,"end":8124.29},{"text":"Japan,","start":8124.29,"end":8124.61},{"text":"the","start":8124.61,"end":8124.77},{"text":"UAE,","start":8124.77,"end":8125.41},{"text":"among","start":8125.73,"end":8125.97},{"text":"others,","start":8125.97,"end":8126.49},{"text":"have","start":8126.49,"end":8126.69},{"text":"mentioned","start":8126.69,"end":8127.05},{"text":"about","start":8127.05,"end":8127.25},{"text":"the","start":8127.25,"end":8127.37},{"text":"approach","start":8127.37,"end":8128.21},{"text":"and","start":8128.49,"end":8128.65},{"text":"direction","start":8128.65,"end":8128.97},{"text":"the","start":8128.97,"end":8129.05},{"text":"protocol","start":8129.05,"end":8129.49},{"text":"has","start":8129.49,"end":8129.65},{"text":"taken","start":8129.81,"end":8130.13},{"text":"in","start":8130.13,"end":8130.21},{"text":"the","start":8130.21,"end":8130.29},{"text":"revised","start":8130.29,"end":8130.65},{"text":"draft.","start":8130.65,"end":8130.97}]},{"text":"In our view, as China has mentioned as well, treaties represent a negotiated balance between two states across a wide range of issues.","start":8131.41,"end":8138.61,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"In","start":8131.41,"end":8131.57},{"text":"our","start":8131.57,"end":8131.65},{"text":"view,","start":8131.65,"end":8132.13},{"text":"as","start":8132.53,"end":8132.77},{"text":"China","start":8132.77,"end":8133.01},{"text":"has","start":8133.01,"end":8133.17},{"text":"mentioned","start":8133.17,"end":8133.53},{"text":"as","start":8133.53,"end":8133.65},{"text":"well,","start":8133.65,"end":8133.97},{"text":"treaties","start":8133.97,"end":8134.33},{"text":"represent","start":8134.33,"end":8134.69},{"text":"a","start":8134.69,"end":8134.73},{"text":"negotiated","start":8134.73,"end":8135.41},{"text":"balance","start":8135.41,"end":8135.81},{"text":"between","start":8135.81,"end":8136.45},{"text":"two","start":8136.53,"end":8136.69},{"text":"states","start":8136.69,"end":8137.05},{"text":"across","start":8137.05,"end":8137.41},{"text":"a","start":8137.41,"end":8137.49},{"text":"wide","start":8137.49,"end":8137.73},{"text":"range","start":8137.73,"end":8138.01},{"text":"of","start":8138.01,"end":8138.13},{"text":"issues.","start":8138.13,"end":8138.61}]},{"text":"So our view is that the protocol should not automatically override or modify existing bilateral tax treaties merely because two jurisdictions become state parties to the protocol.","start":8139.01,"end":8149.97,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"So","start":8139.01,"end":8139.21},{"text":"our","start":8139.21,"end":8139.29},{"text":"view","start":8139.29,"end":8139.49},{"text":"is","start":8139.49,"end":8139.57},{"text":"that","start":8139.57,"end":8139.69},{"text":"the","start":8139.69,"end":8139.77},{"text":"protocol","start":8139.77,"end":8140.29},{"text":"should","start":8140.29,"end":8140.45},{"text":"not","start":8140.45,"end":8140.69},{"text":"automatically","start":8140.69,"end":8141.57},{"text":"override","start":8141.57,"end":8142.13},{"text":"or","start":8142.13,"end":8142.21},{"text":"modify","start":8142.21,"end":8142.69},{"text":"existing","start":8142.69,"end":8143.25},{"text":"bilateral","start":8143.25,"end":8143.73},{"text":"tax","start":8143.73,"end":8144.05},{"text":"treaties","start":8144.05,"end":8144.61},{"text":"merely","start":8145.01,"end":8145.33},{"text":"because","start":8145.33,"end":8145.65},{"text":"two","start":8145.65,"end":8145.89},{"text":"jurisdictions","start":8146.05,"end":8147.29},{"text":"become","start":8147.33,"end":8148.69},{"text":"state","start":8148.69,"end":8148.93},{"text":"parties","start":8148.93,"end":8149.33},{"text":"to","start":8149.33,"end":8149.41},{"text":"the","start":8149.41,"end":8149.49},{"text":"protocol.","start":8149.49,"end":8149.97}]},{"text":"Any modification of an existing treaty should only take effect where both treaty partners have expressly chosen to apply the relevant protocol provisions to that treaty.","start":8150.61,"end":8159.81,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Any","start":8150.61,"end":8150.85},{"text":"modification","start":8150.85,"end":8151.61},{"text":"of","start":8151.61,"end":8151.69},{"text":"an","start":8151.69,"end":8151.77},{"text":"existing","start":8151.77,"end":8152.21},{"text":"treaty","start":8152.21,"end":8152.69},{"text":"should","start":8152.69,"end":8152.97},{"text":"only","start":8153.33,"end":8153.57},{"text":"take","start":8153.57,"end":8153.77},{"text":"effect","start":8153.77,"end":8154.09},{"text":"where","start":8154.09,"end":8154.29},{"text":"both","start":8154.29,"end":8154.61},{"text":"treaty","start":8154.61,"end":8154.93},{"text":"partners","start":8154.93,"end":8155.33},{"text":"have","start":8155.33,"end":8155.49},{"text":"expressly","start":8155.49,"end":8156.21},{"text":"chosen","start":8156.21,"end":8156.57},{"text":"to","start":8156.57,"end":8156.65},{"text":"apply","start":8156.65,"end":8157.17},{"text":"the","start":8157.57,"end":8157.69},{"text":"relevant","start":8157.69,"end":8158.05},{"text":"protocol","start":8158.05,"end":8158.41},{"text":"provisions","start":8158.41,"end":8159.01},{"text":"to","start":8159.01,"end":8159.17},{"text":"that","start":8159.17,"end":8159.41},{"text":"treaty.","start":8159.41,"end":8159.81}]},{"text":"In that regard, the protocol in our view should establish a clear mechanism for recording these choices and explain how they interact with bilateral tax treaties.","start":8160.29,"end":8168.29,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"In","start":8160.29,"end":8160.45},{"text":"that","start":8160.45,"end":8160.61},{"text":"regard,","start":8160.61,"end":8160.93},{"text":"the","start":8160.93,"end":8161.01},{"text":"protocol","start":8161.01,"end":8161.57},{"text":"in","start":8161.57,"end":8161.73},{"text":"our","start":8161.73,"end":8161.81},{"text":"view","start":8161.81,"end":8161.97},{"text":"should","start":8161.97,"end":8162.13},{"text":"establish","start":8162.13,"end":8162.77},{"text":"a","start":8162.77,"end":8162.81},{"text":"clear","start":8162.81,"end":8163.13},{"text":"mechanism","start":8163.13,"end":8163.73},{"text":"for","start":8163.73,"end":8163.85},{"text":"recording","start":8163.85,"end":8164.29},{"text":"these","start":8164.29,"end":8164.53},{"text":"choices","start":8164.53,"end":8165.17},{"text":"and","start":8165.49,"end":8165.61},{"text":"explain","start":8165.61,"end":8166.05},{"text":"how","start":8166.05,"end":8166.29},{"text":"they","start":8166.29,"end":8166.41},{"text":"interact","start":8166.41,"end":8166.81},{"text":"with","start":8166.81,"end":8166.93},{"text":"bilateral","start":8166.93,"end":8167.41},{"text":"tax","start":8167.41,"end":8167.73},{"text":"treaties.","start":8167.73,"end":8168.29}]},{"text":"Alternatively, the suggestion raised by Switzerland for less binary approach could be explored further.","start":8168.73,"end":8173.89,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Alternatively,","start":8168.73,"end":8169.45},{"text":"the","start":8169.45,"end":8169.53},{"text":"suggestion","start":8169.53,"end":8170.01},{"text":"raised","start":8170.01,"end":8170.25},{"text":"by","start":8170.25,"end":8170.41},{"text":"Switzerland","start":8170.41,"end":8170.89},{"text":"for","start":8171.37,"end":8171.53},{"text":"less","start":8171.53,"end":8171.85},{"text":"binary","start":8171.85,"end":8172.33},{"text":"approach","start":8172.33,"end":8172.73},{"text":"could","start":8172.73,"end":8172.89},{"text":"be","start":8172.89,"end":8173.01},{"text":"explored","start":8173.01,"end":8173.45},{"text":"further.","start":8173.45,"end":8173.89}]},{"text":"We also note that in the absence of a robust economic assessment of the problem the protocol seeks to address, which many member states have called for, it will be challenging for states to assess the economic impact and trade-offs of the provisions and how they are aligned with their individual policy objectives.","start":8174.65,"end":8190.97,"topics":[],"words":[{"text":"We","start":8174.65,"end":8174.93},{"text":"also","start":8174.93,"end":8175.13},{"text":"note","start":8175.13,"end":8175.33},{"text":"that","start":8175.33,"end":8175.45},{"text":"in","start":8175.45,"end":8175.61},{"text":"the","start":8175.61,"end":8175.69},{"text":"absence","start":8175.69,"end":8176.21},{"text":"of","start":8176.21,"end":8176.37},{"text":"a","start":8176.37,"end":8176.41},{"text":"robust","start":8176.41,"end":8176.81},{"text":"economic","start":8176.81,"end":8177.29},{"text":"assessment","start":8177.29,"end":8177.85},{"text":"of","start":8177.85,"end":8177.93},{"text":"the","start":8177.93,"end":8178.09},{"text":"problem","start":8178.09,"end":8178.97},{"text":"the","start":8178.97,"end":8179.05},{"text":"protocol","start":8179.05,"end":8179.45},{"text":"seeks","start":8179.45,"end":8179.77},{"text":"to","start":8179.77,"end":8179.89},{"text":"address,","start":8179.89,"end":8180.33},{"text":"which","start":8180.33,"end":8180.65},{"text":"many","start":8180.65,"end":8180.89},{"text":"member","start":8180.89,"end":8181.13},{"text":"states","start":8181.13,"end":8181.33},{"text":"have","start":8181.33,"end":8181.45},{"text":"called","start":8181.45,"end":8181.69},{"text":"for,","start":8181.69,"end":8182.01},{"text":"it","start":8182.41,"end":8182.57},{"text":"will","start":8182.57,"end":8182.73},{"text":"be","start":8182.73,"end":8182.81},{"text":"challenging","start":8182.81,"end":8183.45},{"text":"for","start":8183.45,"end":8183.57},{"text":"states","start":8183.57,"end":8183.93},{"text":"to","start":8183.93,"end":8184.05},{"text":"assess","start":8184.05,"end":8184.57},{"text":"the","start":8184.81,"end":8184.97},{"text":"economic","start":8184.97,"end":8185.41},{"text":"impact","start":8185.41,"end":8185.73},{"text":"and","start":8185.73,"end":8185.89},{"text":"trade-offs","start":8185.89,"end":8186.57},{"text":"of","start":8186.57,"end":8186.65},{"text":"the","start":8186.65,"end":8186.77},{"text":"provisions","start":8186.77,"end":8187.45},{"text":"and","start":8187.85,"end":8188.01},{"text":"how","start":8188.01,"end":8188.17},{"text":"they","start":8188.17,"end":8188.33},{"text":"are","start":8188.33,"end":8188.41},{"text":"aligned","start":8188.53,"end":8189.01},{"text":"with","start":8189.01,"end":8189.17},{"text":"their","start":8189.17,"end":8189.33},{"text":"individual","start":8189.33,"end":8189.81},{"text":"policy","start":8189.81,"end":8190.25},{"text":"objectives.","start":8190.25,"end":8190.97}]},{"text":"This makes the option to enter reservations more crucial to encourage wider participation and more specifically on Article 1, Our view is that the scope of income which the subject to tax rule applies should only apply to cross-border services if such a provision is needed given the intent of the protocol and we welcome your clarification earlier in that regard.","start":8191.21,"end":8211.41,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"This","start":8191.21,"end":8191.45},{"text":"makes","start":8191.45,"end":8191.77},{"text":"the","start":8191.77,"end":8191.89},{"text":"option","start":8191.89,"end":8192.25},{"text":"to","start":8192.25,"end":8192.33},{"text":"enter","start":8192.33,"end":8192.69},{"text":"reservations","start":8192.69,"end":8193.37},{"text":"more","start":8193.37,"end":8193.53},{"text":"crucial","start":8193.53,"end":8194.01},{"text":"to","start":8194.01,"end":8194.13},{"text":"encourage","start":8194.13,"end":8194.65},{"text":"wider","start":8194.65,"end":8194.93},{"text":"participation","start":8194.93,"end":8195.77},{"text":"and","start":8196.41,"end":8196.57},{"text":"more","start":8196.57,"end":8196.69},{"text":"specifically","start":8196.69,"end":8197.29},{"text":"on","start":8197.29,"end":8197.45},{"text":"Article","start":8197.45,"end":8197.85},{"text":"1,","start":8197.85,"end":8198.17},{"text":"Our","start":8198.65,"end":8198.85},{"text":"view","start":8200.29,"end":8200.53},{"text":"is","start":8200.53,"end":8200.61},{"text":"that","start":8200.61,"end":8200.73},{"text":"the","start":8200.73,"end":8200.81},{"text":"scope","start":8200.81,"end":8201.13},{"text":"of","start":8201.13,"end":8201.25},{"text":"income","start":8201.25,"end":8201.61},{"text":"which","start":8201.61,"end":8201.85},{"text":"the","start":8201.85,"end":8201.97},{"text":"subject","start":8201.97,"end":8202.45},{"text":"to","start":8202.45,"end":8202.53},{"text":"tax","start":8202.53,"end":8202.85},{"text":"rule","start":8202.85,"end":8203.05},{"text":"applies","start":8203.05,"end":8203.45},{"text":"should","start":8203.45,"end":8203.65},{"text":"only","start":8203.65,"end":8203.93},{"text":"apply","start":8203.93,"end":8204.21},{"text":"to","start":8204.21,"end":8204.37},{"text":"cross-border","start":8204.37,"end":8204.97},{"text":"services","start":8204.97,"end":8205.65},{"text":"if","start":8205.65,"end":8205.81},{"text":"such","start":8205.81,"end":8206.01},{"text":"a","start":8206.01,"end":8206.05},{"text":"provision","start":8206.05,"end":8206.53},{"text":"is","start":8206.53,"end":8206.61},{"text":"needed","start":8206.61,"end":8206.93},{"text":"given","start":8207.33,"end":8207.61},{"text":"the","start":8207.61,"end":8207.69},{"text":"intent","start":8207.69,"end":8208.05},{"text":"of","start":8208.05,"end":8208.13},{"text":"the","start":8208.13,"end":8208.21},{"text":"protocol","start":8208.21,"end":8208.77},{"text":"and","start":8208.77,"end":8209.09},{"text":"we","start":8209.09,"end":8209.21},{"text":"welcome","start":8209.21,"end":8209.49},{"text":"your","start":8209.49,"end":8209.61},{"text":"clarification","start":8209.61,"end":8210.29},{"text":"earlier","start":8210.29,"end":8210.57},{"text":"in","start":8210.57,"end":8210.85},{"text":"that","start":8210.85,"end":8211.01},{"text":"regard.","start":8211.01,"end":8211.41}]},{"text":"Thank you.","start":8211.81,"end":8212.21,"topics":[],"words":[{"text":"Thank","start":8211.81,"end":8212.13},{"text":"you.","start":8212.13,"end":8212.21}]}]}],"speaker":{"name":null,"affiliation":"SGP","affiliation_full":"Singapore","group":null,"function":"Representative"}},{"statement_number":52,"start":8214.37,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=8215","paragraphs":[{"sentences":[{"text":"Thank you very much Singapore.","start":8214.37,"end":8215.73,"topics":[],"words":[{"text":"Thank","start":8214.37,"end":8214.61},{"text":"you","start":8214.61,"end":8214.69},{"text":"very","start":8214.69,"end":8214.85},{"text":"much","start":8214.85,"end":8215.09},{"text":"Singapore.","start":8215.09,"end":8215.73}]},{"text":"I now have the Russian Federation, please go ahead.","start":8216.77,"end":8219.73,"topics":[],"words":[{"text":"I","start":8216.77,"end":8217.01},{"text":"now","start":8217.01,"end":8217.33},{"text":"have","start":8217.33,"end":8217.69},{"text":"the","start":8217.81,"end":8217.97},{"text":"Russian","start":8217.97,"end":8218.37},{"text":"Federation,","start":8218.37,"end":8218.97},{"text":"please","start":8218.97,"end":8219.25},{"text":"go","start":8219.25,"end":8219.41},{"text":"ahead.","start":8219.41,"end":8219.73}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":53,"start":8225.25,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=8226","paragraphs":[{"sentences":[{"text":"Thank you for giving us the floor.","start":8225.25,"end":8227.73,"topics":[],"words":[{"text":"Thank","start":8225.25,"end":8225.65},{"text":"you","start":8225.65,"end":8225.81},{"text":"for","start":8226.05,"end":8226.37},{"text":"giving","start":8226.37,"end":8227.01},{"text":"us","start":8227.01,"end":8227.17},{"text":"the","start":8227.17,"end":8227.25},{"text":"floor.","start":8227.25,"end":8227.73}]},{"text":"I'd like to thank the Secretariat and the co-chairs for the work they've done in preparing the protocol.","start":8233.69,"end":8242.97,"topics":[],"words":[{"text":"I'd","start":8233.69,"end":8233.89},{"text":"like","start":8233.89,"end":8234.01},{"text":"to","start":8234.01,"end":8234.17},{"text":"thank","start":8234.17,"end":8234.41},{"text":"the","start":8234.41,"end":8234.49},{"text":"Secretariat","start":8234.49,"end":8235.17},{"text":"and","start":8235.17,"end":8235.29},{"text":"the","start":8238.01,"end":8238.09},{"text":"co-chairs","start":8238.09,"end":8239.13},{"text":"for","start":8239.13,"end":8239.77},{"text":"the","start":8239.77,"end":8239.97},{"text":"work","start":8239.97,"end":8240.49},{"text":"they've","start":8240.49,"end":8240.73},{"text":"done","start":8240.73,"end":8241.13},{"text":"in","start":8241.13,"end":8241.29},{"text":"preparing","start":8241.29,"end":8241.85},{"text":"the","start":8241.85,"end":8241.93},{"text":"protocol.","start":8242.17,"end":8242.97}]},{"text":"They worked hard and I want to thank all the participants in this process for their comments and contributions.","start":8245.37,"end":8253.37,"topics":[],"words":[{"text":"They","start":8245.37,"end":8245.69},{"text":"worked","start":8246.89,"end":8247.37},{"text":"hard","start":8247.37,"end":8247.97},{"text":"and","start":8247.97,"end":8248.21},{"text":"I","start":8248.21,"end":8248.25},{"text":"want","start":8248.25,"end":8248.45},{"text":"to","start":8248.45,"end":8248.65},{"text":"thank","start":8249.37,"end":8249.69},{"text":"all","start":8249.69,"end":8249.77},{"text":"the","start":8249.77,"end":8249.85},{"text":"participants","start":8249.85,"end":8250.57},{"text":"in","start":8250.57,"end":8250.69},{"text":"this","start":8250.69,"end":8250.81},{"text":"process","start":8250.81,"end":8251.21},{"text":"for","start":8251.21,"end":8251.33},{"text":"their","start":8251.33,"end":8251.49},{"text":"comments","start":8251.49,"end":8252.09},{"text":"and","start":8252.09,"end":8252.25},{"text":"contributions.","start":8252.25,"end":8253.37}]},{"text":"It's probably very difficult to comment now we began our work starting to look at article by article and now we've moved to more general issues on discussing the Protocol as a whole and how it will be applied.","start":8254.73,"end":8273.97,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"It's","start":8254.73,"end":8254.97},{"text":"probably","start":8254.97,"end":8255.45},{"text":"very","start":8255.45,"end":8255.73},{"text":"difficult","start":8255.73,"end":8256.21},{"text":"to","start":8256.21,"end":8256.33},{"text":"comment","start":8256.33,"end":8256.97},{"text":"now","start":8256.97,"end":8257.53},{"text":"we","start":8258.29,"end":8258.93},{"text":"began","start":8259.45,"end":8259.81},{"text":"our","start":8259.81,"end":8260.21},{"text":"work","start":8260.21,"end":8260.53},{"text":"starting","start":8261.89,"end":8262.53},{"text":"to","start":8263.01,"end":8263.17},{"text":"look","start":8263.17,"end":8263.49},{"text":"at","start":8263.49,"end":8263.81},{"text":"article","start":8264.93,"end":8265.33},{"text":"by","start":8265.33,"end":8265.45},{"text":"article","start":8265.45,"end":8265.89},{"text":"and","start":8265.89,"end":8266.01},{"text":"now","start":8266.01,"end":8266.13},{"text":"we've","start":8266.13,"end":8266.57},{"text":"moved","start":8267.09,"end":8267.45},{"text":"to","start":8267.45,"end":8268.09},{"text":"more","start":8268.09,"end":8268.29},{"text":"general","start":8268.29,"end":8268.69},{"text":"issues","start":8268.69,"end":8269.33},{"text":"on","start":8269.33,"end":8269.89},{"text":"discussing","start":8270.73,"end":8271.33},{"text":"the","start":8271.33,"end":8271.53},{"text":"Protocol","start":8271.53,"end":8272.01},{"text":"as","start":8272.01,"end":8272.13},{"text":"a","start":8272.13,"end":8272.21},{"text":"whole","start":8272.21,"end":8272.57},{"text":"and","start":8272.57,"end":8272.69},{"text":"how","start":8272.69,"end":8272.93},{"text":"it","start":8272.93,"end":8273.01},{"text":"will","start":8273.01,"end":8273.25},{"text":"be","start":8273.25,"end":8273.41},{"text":"applied.","start":8273.41,"end":8273.97}]},{"text":"So I probably need to comment on both of these aspects in my statement.","start":8273.97,"end":8279.41,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"So","start":8273.97,"end":8274.29},{"text":"I","start":8274.69,"end":8274.85},{"text":"probably","start":8274.85,"end":8275.41},{"text":"need","start":8275.41,"end":8275.81},{"text":"to","start":8275.81,"end":8275.93},{"text":"comment","start":8275.93,"end":8276.53},{"text":"on","start":8276.53,"end":8276.69},{"text":"both","start":8276.93,"end":8277.41},{"text":"of","start":8277.41,"end":8277.49},{"text":"these","start":8277.49,"end":8277.89},{"text":"aspects","start":8277.89,"end":8278.45},{"text":"in","start":8278.45,"end":8278.61},{"text":"my","start":8278.61,"end":8278.77},{"text":"statement.","start":8278.77,"end":8279.41}]},{"text":"Well, first of all, should be noted that we have consistently been in favor of taxing goods and services at source and we have supported that approach throughout our work for implementing or rather as taking article 12A, 12B of the UN model convention as our basis and to incorporate that into our work on the protocol.","start":8281.57,"end":8317.13,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"Well,","start":8281.57,"end":8281.73},{"text":"first","start":8281.73,"end":8282.09},{"text":"of","start":8282.09,"end":8282.21},{"text":"all,","start":8282.21,"end":8282.53},{"text":"should","start":8284.49,"end":8284.69},{"text":"be","start":8284.69,"end":8284.89},{"text":"noted","start":8284.89,"end":8285.29},{"text":"that","start":8285.29,"end":8285.53},{"text":"we","start":8285.53,"end":8285.65},{"text":"have","start":8285.65,"end":8285.85},{"text":"consistently","start":8285.85,"end":8287.13},{"text":"been","start":8287.29,"end":8287.53},{"text":"in","start":8287.53,"end":8287.69},{"text":"favor","start":8287.69,"end":8288.33},{"text":"of","start":8288.65,"end":8289.13},{"text":"taxing","start":8289.21,"end":8290.17},{"text":"goods","start":8291.13,"end":8291.49},{"text":"and","start":8291.49,"end":8291.61},{"text":"services","start":8291.61,"end":8292.09},{"text":"at","start":8292.09,"end":8292.41},{"text":"source","start":8292.41,"end":8293.05},{"text":"and","start":8293.05,"end":8293.21},{"text":"we","start":8293.21,"end":8293.37},{"text":"have","start":8293.37,"end":8293.61},{"text":"supported","start":8293.61,"end":8294.25},{"text":"that","start":8294.25,"end":8294.45},{"text":"approach","start":8294.45,"end":8294.97},{"text":"throughout","start":8294.97,"end":8295.41},{"text":"our","start":8295.41,"end":8295.77},{"text":"work","start":8295.77,"end":8296.17},{"text":"for","start":8299.37,"end":8299.85},{"text":"implementing","start":8300.97,"end":8302.17},{"text":"or","start":8302.97,"end":8303.33},{"text":"rather","start":8303.33,"end":8303.61},{"text":"as","start":8304.33,"end":8304.73},{"text":"taking","start":8306.73,"end":8307.13},{"text":"article","start":8307.13,"end":8307.69},{"text":"12A,","start":8307.69,"end":8308.49},{"text":"12B","start":8308.49,"end":8309.61},{"text":"of","start":8310.09,"end":8310.25},{"text":"the","start":8310.25,"end":8310.41},{"text":"UN","start":8310.57,"end":8310.97},{"text":"model","start":8310.97,"end":8311.25},{"text":"convention","start":8311.25,"end":8311.85},{"text":"as","start":8311.85,"end":8312.25},{"text":"our","start":8312.33,"end":8312.65},{"text":"basis","start":8312.65,"end":8313.53},{"text":"and","start":8313.93,"end":8314.13},{"text":"to","start":8314.13,"end":8314.21},{"text":"incorporate","start":8314.21,"end":8314.93},{"text":"that","start":8314.93,"end":8315.37},{"text":"into","start":8315.37,"end":8315.89},{"text":"our","start":8315.89,"end":8316.01},{"text":"work","start":8316.01,"end":8316.33},{"text":"on","start":8316.33,"end":8316.45},{"text":"the","start":8316.45,"end":8316.57},{"text":"protocol.","start":8316.57,"end":8317.13}]},{"text":"So in this part of our efforts, we support the protocol and its structure as it has been developed.","start":8317.77,"end":8326.25,"topics":[],"words":[{"text":"So","start":8317.77,"end":8318.09},{"text":"in","start":8318.09,"end":8318.33},{"text":"this","start":8318.33,"end":8318.73},{"text":"part","start":8319.69,"end":8320.33},{"text":"of","start":8321.25,"end":8321.41},{"text":"our","start":8321.41,"end":8321.53},{"text":"efforts,","start":8321.53,"end":8321.93},{"text":"we","start":8321.93,"end":8322.17},{"text":"support","start":8322.17,"end":8322.69},{"text":"the","start":8322.69,"end":8322.81},{"text":"protocol","start":8322.81,"end":8323.53},{"text":"and","start":8323.53,"end":8323.73},{"text":"its","start":8323.73,"end":8323.97},{"text":"structure","start":8323.97,"end":8324.65},{"text":"as","start":8324.97,"end":8325.21},{"text":"it","start":8325.21,"end":8325.37},{"text":"has","start":8325.37,"end":8325.53},{"text":"been","start":8325.53,"end":8325.77},{"text":"developed.","start":8325.77,"end":8326.25}]},{"text":"But as far as the work on the protocol, the development of the protocol and its future.","start":8328.97,"end":8339.09,"topics":[],"words":[{"text":"But","start":8328.97,"end":8329.37},{"text":"as","start":8331.93,"end":8332.09},{"text":"far","start":8332.09,"end":8332.41},{"text":"as","start":8332.41,"end":8332.97},{"text":"the","start":8334.09,"end":8334.29},{"text":"work","start":8335.41,"end":8335.97},{"text":"on","start":8335.97,"end":8336.09},{"text":"the","start":8336.09,"end":8336.17},{"text":"protocol,","start":8336.21,"end":8336.61},{"text":"the","start":8336.61,"end":8336.69},{"text":"development","start":8336.69,"end":8337.33},{"text":"of","start":8337.33,"end":8337.41},{"text":"the","start":8337.41,"end":8337.49},{"text":"protocol","start":8337.49,"end":8338.09},{"text":"and","start":8338.09,"end":8338.21},{"text":"its","start":8338.21,"end":8338.61},{"text":"future.","start":8338.61,"end":8339.09}]},{"text":"It's difficult probably to discuss this given the way this discussion has unfolded.","start":8339.09,"end":8343.65,"topics":[],"words":[{"text":"It's","start":8339.09,"end":8339.33},{"text":"difficult","start":8339.33,"end":8339.89},{"text":"probably","start":8339.89,"end":8340.37},{"text":"to","start":8340.37,"end":8340.57},{"text":"discuss","start":8340.57,"end":8341.01},{"text":"this","start":8341.01,"end":8341.17},{"text":"given","start":8341.17,"end":8341.57},{"text":"the","start":8341.57,"end":8341.69},{"text":"way","start":8341.69,"end":8341.97},{"text":"this","start":8341.97,"end":8342.17},{"text":"discussion","start":8342.17,"end":8342.69},{"text":"has","start":8342.69,"end":8342.97},{"text":"unfolded.","start":8342.97,"end":8343.65}]},{"text":"It's clear that the protocol will be optional as all the other protocols to the framework convention.","start":8344.57,"end":8351.25,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"It's","start":8344.57,"end":8344.85},{"text":"clear","start":8344.85,"end":8345.17},{"text":"that","start":8345.17,"end":8345.49},{"text":"the","start":8345.81,"end":8345.93},{"text":"protocol","start":8345.97,"end":8346.45},{"text":"will","start":8346.45,"end":8346.69},{"text":"be","start":8346.69,"end":8346.85},{"text":"optional","start":8346.85,"end":8347.57},{"text":"as","start":8347.81,"end":8348.13},{"text":"all","start":8348.13,"end":8348.45},{"text":"the","start":8348.57,"end":8348.73},{"text":"other","start":8348.73,"end":8349.01},{"text":"protocols","start":8349.01,"end":8349.65},{"text":"to","start":8349.65,"end":8349.81},{"text":"the","start":8349.81,"end":8349.97},{"text":"framework","start":8350.05,"end":8350.53},{"text":"convention.","start":8350.53,"end":8351.25}]},{"text":"This is an issue that has been discussed more than once and this is something that will be resolved in specific provisions of the Framework Convention.","start":8351.65,"end":8361.45,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"This","start":8351.65,"end":8351.97},{"text":"is","start":8351.97,"end":8352.21},{"text":"an","start":8352.21,"end":8352.29},{"text":"issue","start":8352.29,"end":8352.57},{"text":"that","start":8352.57,"end":8352.77},{"text":"has","start":8352.81,"end":8352.93},{"text":"been","start":8352.93,"end":8353.05},{"text":"discussed","start":8353.05,"end":8353.81},{"text":"more","start":8353.81,"end":8354.05},{"text":"than","start":8354.05,"end":8354.21},{"text":"once","start":8354.21,"end":8354.61},{"text":"and","start":8354.61,"end":8354.73},{"text":"this","start":8354.73,"end":8354.93},{"text":"is","start":8354.93,"end":8355.01},{"text":"something","start":8355.01,"end":8355.33},{"text":"that","start":8355.33,"end":8355.53},{"text":"will","start":8355.53,"end":8355.81},{"text":"be","start":8355.81,"end":8356.13},{"text":"resolved","start":8357.05,"end":8357.85},{"text":"in","start":8357.85,"end":8358.41},{"text":"specific","start":8358.41,"end":8359.45},{"text":"provisions","start":8359.53,"end":8360.13},{"text":"of","start":8360.13,"end":8360.25},{"text":"the","start":8360.25,"end":8360.37},{"text":"Framework","start":8360.37,"end":8360.85},{"text":"Convention.","start":8360.85,"end":8361.45}]},{"text":"So the states will be free in their decision whether they will accede to the protocol or not.","start":8361.93,"end":8368.65,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":8361.93,"end":8362.17},{"text":"the","start":8362.17,"end":8362.29},{"text":"states","start":8362.29,"end":8362.65},{"text":"will","start":8362.65,"end":8362.89},{"text":"be","start":8362.89,"end":8363.05},{"text":"free","start":8363.05,"end":8363.65},{"text":"in","start":8363.65,"end":8363.77},{"text":"their","start":8363.77,"end":8364.09},{"text":"decision","start":8364.41,"end":8365.13},{"text":"whether","start":8365.13,"end":8365.41},{"text":"they","start":8365.41,"end":8365.69},{"text":"will","start":8366.01,"end":8366.33},{"text":"accede","start":8366.77,"end":8367.21},{"text":"to","start":8367.21,"end":8367.33},{"text":"the","start":8367.33,"end":8367.45},{"text":"protocol","start":8367.45,"end":8368.05},{"text":"or","start":8368.05,"end":8368.17},{"text":"not.","start":8368.17,"end":8368.65}]},{"text":"If you support the protocol, you can sign the protocol and accede to it.","start":8371.49,"end":8375.45,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"If","start":8371.49,"end":8371.61},{"text":"you","start":8371.61,"end":8371.85},{"text":"support","start":8372.01,"end":8372.45},{"text":"the","start":8372.45,"end":8372.57},{"text":"protocol,","start":8372.57,"end":8373.13},{"text":"you","start":8373.13,"end":8373.25},{"text":"can","start":8373.25,"end":8373.45},{"text":"sign","start":8373.45,"end":8373.77},{"text":"the","start":8373.77,"end":8373.89},{"text":"protocol","start":8373.89,"end":8374.65},{"text":"and","start":8374.65,"end":8374.77},{"text":"accede","start":8374.77,"end":8375.13},{"text":"to","start":8375.13,"end":8375.29},{"text":"it.","start":8375.29,"end":8375.45}]},{"text":"As far as the optionality, the versions and the flexibility within the protocol itself, that is quite a complex matter and we probably need to resolve it through consensus, which is what we're striving for.","start":8375.81,"end":8392.01,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"As","start":8375.81,"end":8375.93},{"text":"far","start":8375.93,"end":8376.21},{"text":"as","start":8376.21,"end":8376.33},{"text":"the","start":8376.37,"end":8376.45},{"text":"optionality,","start":8376.89,"end":8378.09},{"text":"the","start":8378.41,"end":8378.53},{"text":"versions","start":8378.97,"end":8379.69},{"text":"and","start":8379.77,"end":8380.17},{"text":"the","start":8380.17,"end":8380.29},{"text":"flexibility","start":8380.81,"end":8381.61},{"text":"within","start":8381.61,"end":8382.41},{"text":"the","start":8382.81,"end":8383.09},{"text":"protocol","start":8383.09,"end":8383.65},{"text":"itself,","start":8383.65,"end":8384.05},{"text":"that","start":8384.05,"end":8384.29},{"text":"is","start":8384.29,"end":8384.49},{"text":"quite","start":8384.49,"end":8384.89},{"text":"a","start":8384.89,"end":8384.93},{"text":"complex","start":8384.93,"end":8385.53},{"text":"matter","start":8385.53,"end":8386.09},{"text":"and","start":8386.41,"end":8386.57},{"text":"we","start":8386.57,"end":8386.73},{"text":"probably","start":8386.73,"end":8387.09},{"text":"need","start":8387.09,"end":8387.29},{"text":"to","start":8387.29,"end":8387.93},{"text":"resolve","start":8388.73,"end":8389.13},{"text":"it","start":8389.13,"end":8389.25},{"text":"through","start":8389.25,"end":8389.37},{"text":"consensus,","start":8389.37,"end":8390.25},{"text":"which","start":8390.25,"end":8390.57},{"text":"is","start":8390.57,"end":8390.81},{"text":"what","start":8390.81,"end":8391.05},{"text":"we're","start":8391.05,"end":8391.21},{"text":"striving","start":8391.21,"end":8391.77},{"text":"for.","start":8391.77,"end":8392.01}]},{"text":"As I said it and I've repeated it, we have initially supported the initial approach, again taxing source, taxing goods and service at source, but we need to hear the various versions, various sides, various states, and we need to understand what we're trying to, where we're trying to arrive, what should be our final outcome.","start":8392.49,"end":8417.85,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"As","start":8392.49,"end":8392.73},{"text":"I","start":8392.73,"end":8393.05},{"text":"said","start":8393.13,"end":8393.57},{"text":"it","start":8393.57,"end":8393.69},{"text":"and","start":8394.05,"end":8394.25},{"text":"I've","start":8394.25,"end":8394.41},{"text":"repeated","start":8394.41,"end":8394.89},{"text":"it,","start":8394.89,"end":8395.05},{"text":"we","start":8395.05,"end":8395.29},{"text":"have","start":8395.29,"end":8395.49},{"text":"initially","start":8395.49,"end":8396.25},{"text":"supported","start":8396.25,"end":8396.81},{"text":"the","start":8396.81,"end":8396.93},{"text":"initial","start":8396.93,"end":8397.61},{"text":"approach,","start":8397.77,"end":8398.49},{"text":"again","start":8398.97,"end":8399.61},{"text":"taxing","start":8401.69,"end":8402.17},{"text":"source,","start":8402.17,"end":8402.73},{"text":"taxing","start":8402.81,"end":8403.45},{"text":"goods","start":8403.45,"end":8403.69},{"text":"and","start":8403.69,"end":8403.81},{"text":"service","start":8403.81,"end":8404.17},{"text":"at","start":8404.17,"end":8404.41},{"text":"source,","start":8404.41,"end":8404.97},{"text":"but","start":8404.97,"end":8405.21},{"text":"we","start":8405.21,"end":8405.61},{"text":"need","start":8405.61,"end":8405.89},{"text":"to","start":8405.89,"end":8405.97},{"text":"hear","start":8405.97,"end":8406.25},{"text":"the","start":8406.25,"end":8406.41},{"text":"various","start":8406.41,"end":8406.97},{"text":"versions,","start":8407.53,"end":8408.09},{"text":"various","start":8408.41,"end":8409.33},{"text":"sides,","start":8409.33,"end":8409.69},{"text":"various","start":8409.69,"end":8410.25},{"text":"states,","start":8410.89,"end":8411.37},{"text":"and","start":8411.37,"end":8411.61},{"text":"we","start":8411.93,"end":8412.25},{"text":"need","start":8412.25,"end":8412.45},{"text":"to","start":8412.45,"end":8412.57},{"text":"understand","start":8412.57,"end":8413.17},{"text":"what","start":8413.17,"end":8413.53},{"text":"we're","start":8413.53,"end":8413.77},{"text":"trying","start":8413.77,"end":8414.17},{"text":"to,","start":8414.17,"end":8414.37},{"text":"where","start":8414.37,"end":8414.81},{"text":"we're","start":8414.81,"end":8415.01},{"text":"trying","start":8415.01,"end":8415.21},{"text":"to","start":8415.21,"end":8415.37},{"text":"arrive,","start":8415.37,"end":8415.85},{"text":"what","start":8415.85,"end":8416.09},{"text":"should","start":8416.09,"end":8416.25},{"text":"be","start":8416.25,"end":8416.45},{"text":"our","start":8416.45,"end":8416.65},{"text":"final","start":8416.65,"end":8417.13},{"text":"outcome.","start":8417.37,"end":8417.85}]},{"text":"Ultimately, it should not be some kind of a model.","start":8419.13,"end":8421.25,"topics":[],"words":[{"text":"Ultimately,","start":8419.13,"end":8419.65},{"text":"it","start":8419.65,"end":8419.73},{"text":"should","start":8419.73,"end":8419.89},{"text":"not","start":8419.89,"end":8420.09},{"text":"be","start":8420.09,"end":8420.25},{"text":"some","start":8420.25,"end":8420.41},{"text":"kind","start":8420.41,"end":8420.65},{"text":"of","start":8420.65,"end":8420.73},{"text":"a","start":8420.73,"end":8420.81},{"text":"model.","start":8420.81,"end":8421.25}]},{"text":"We already have a model.","start":8421.25,"end":8422.49,"topics":[],"words":[{"text":"We","start":8421.25,"end":8421.45},{"text":"already","start":8421.45,"end":8421.77},{"text":"have","start":8421.77,"end":8422.09},{"text":"a","start":8422.09,"end":8422.13},{"text":"model.","start":8422.13,"end":8422.49}]},{"text":"We have a UN model agreement.","start":8422.49,"end":8424.33,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"We","start":8422.49,"end":8422.61},{"text":"have","start":8422.61,"end":8422.89},{"text":"a","start":8422.97,"end":8423.01},{"text":"UN","start":8423.01,"end":8423.45},{"text":"model","start":8423.45,"end":8423.85},{"text":"agreement.","start":8423.85,"end":8424.33}]},{"text":"We all have all these provisions.","start":8424.33,"end":8426.73,"topics":[],"words":[{"text":"We","start":8424.33,"end":8424.57},{"text":"all","start":8424.65,"end":8424.97},{"text":"have","start":8425.45,"end":8425.85},{"text":"all","start":8425.85,"end":8425.93},{"text":"these","start":8425.93,"end":8426.17},{"text":"provisions.","start":8426.17,"end":8426.73}]},{"text":"We have an OECD model.","start":8426.73,"end":8428.09,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"We","start":8426.73,"end":8426.81},{"text":"have","start":8426.81,"end":8426.93},{"text":"an","start":8426.93,"end":8427.05},{"text":"OECD","start":8427.05,"end":8427.69},{"text":"model.","start":8427.69,"end":8428.09}]},{"text":"We don't need a model.","start":8428.09,"end":8429.29,"topics":[],"words":[{"text":"We","start":8428.09,"end":8428.21},{"text":"don't","start":8428.21,"end":8428.61},{"text":"need","start":8428.61,"end":8428.81},{"text":"a","start":8428.81,"end":8428.89},{"text":"model.","start":8428.89,"end":8429.29}]},{"text":"We are here to develop an international agreement, treaty, with all the consequences that that entails of an international agreement such as having it legally, legally binding.","start":8429.69,"end":8443.29,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"We","start":8429.69,"end":8430.05},{"text":"are","start":8430.05,"end":8430.25},{"text":"here","start":8430.25,"end":8430.81},{"text":"to","start":8430.81,"end":8430.97},{"text":"develop","start":8430.97,"end":8431.53},{"text":"an","start":8431.53,"end":8431.61},{"text":"international","start":8431.61,"end":8432.49},{"text":"agreement,","start":8432.65,"end":8433.33},{"text":"treaty,","start":8433.33,"end":8433.85},{"text":"with","start":8434.73,"end":8434.97},{"text":"all","start":8435.05,"end":8435.45},{"text":"the","start":8435.53,"end":8435.77},{"text":"consequences","start":8435.85,"end":8436.81},{"text":"that","start":8436.81,"end":8437.05},{"text":"that","start":8437.13,"end":8437.45},{"text":"entails","start":8437.45,"end":8438.17},{"text":"of","start":8438.25,"end":8438.49},{"text":"an","start":8438.53,"end":8438.61},{"text":"international","start":8438.61,"end":8439.25},{"text":"agreement","start":8439.25,"end":8439.65},{"text":"such","start":8439.65,"end":8440.09},{"text":"as","start":8440.09,"end":8440.57},{"text":"having","start":8441.05,"end":8441.49},{"text":"it","start":8441.49,"end":8441.61},{"text":"legally,","start":8441.61,"end":8442.25},{"text":"legally","start":8442.25,"end":8442.65},{"text":"binding.","start":8442.65,"end":8443.29}]},{"text":"And consequently, in that case, we need to understand what we'll have as a result.","start":8446.29,"end":8454.33,"topics":[],"words":[{"text":"And","start":8446.29,"end":8446.41},{"text":"consequently,","start":8446.41,"end":8447.29},{"text":"in","start":8447.37,"end":8447.61},{"text":"that","start":8447.61,"end":8447.85},{"text":"case,","start":8447.85,"end":8448.57},{"text":"we","start":8450.01,"end":8450.25},{"text":"need","start":8450.25,"end":8450.45},{"text":"to","start":8450.45,"end":8450.57},{"text":"understand","start":8450.57,"end":8451.69},{"text":"what","start":8452.45,"end":8452.81},{"text":"we'll","start":8452.81,"end":8453.05},{"text":"have","start":8453.05,"end":8453.45},{"text":"as","start":8453.45,"end":8453.61},{"text":"a","start":8453.61,"end":8453.65},{"text":"result.","start":8453.65,"end":8454.33}]},{"text":"what will have an international convention who what kind of membership who's going to take part in that convention if we don't come to some kind of an agreement or consensus then who will the protocol before what purposes will be there for so I think everything depends on ourselves and we need to agree now on the text, on the language of this protocol so that it is acceptable to as many states as possible so that we don't have a situation where a huge amount of work has been done, a lot of effort, a lot of time has been spent, time, money from our taxpayers has been spent and as a result ultimately we won't have, we won't be successful, let's put it that way.","start":8456.85,"end":8510.61,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"what","start":8456.85,"end":8457.21},{"text":"will","start":8457.21,"end":8457.37},{"text":"have","start":8457.37,"end":8457.61},{"text":"an","start":8457.61,"end":8457.69},{"text":"international","start":8457.69,"end":8458.33},{"text":"convention","start":8458.33,"end":8458.85},{"text":"who","start":8458.85,"end":8459.33},{"text":"what","start":8459.33,"end":8459.61},{"text":"kind","start":8459.61,"end":8459.89},{"text":"of","start":8459.89,"end":8459.97},{"text":"membership","start":8459.97,"end":8460.61},{"text":"who's","start":8460.61,"end":8460.85},{"text":"going","start":8460.85,"end":8461.01},{"text":"to","start":8461.01,"end":8461.13},{"text":"take","start":8461.17,"end":8461.37},{"text":"part","start":8461.37,"end":8461.69},{"text":"in","start":8461.69,"end":8461.77},{"text":"that","start":8461.77,"end":8461.93},{"text":"convention","start":8461.93,"end":8462.41},{"text":"if","start":8462.57,"end":8462.85},{"text":"we","start":8462.85,"end":8462.93},{"text":"don't","start":8462.93,"end":8463.21},{"text":"come","start":8463.21,"end":8463.37},{"text":"to","start":8463.37,"end":8463.53},{"text":"some","start":8463.53,"end":8463.77},{"text":"kind","start":8463.77,"end":8464.05},{"text":"of","start":8464.05,"end":8464.17},{"text":"an","start":8464.17,"end":8464.25},{"text":"agreement","start":8464.25,"end":8465.05},{"text":"or","start":8465.05,"end":8465.21},{"text":"consensus","start":8465.21,"end":8466.09},{"text":"then","start":8466.65,"end":8467.13},{"text":"who","start":8468.33,"end":8468.53},{"text":"will","start":8468.53,"end":8468.65},{"text":"the","start":8468.65,"end":8468.81},{"text":"protocol","start":8468.81,"end":8469.37},{"text":"before","start":8469.37,"end":8470.17},{"text":"what","start":8470.33,"end":8470.89},{"text":"purposes","start":8470.89,"end":8471.53},{"text":"will","start":8471.53,"end":8471.85},{"text":"be","start":8471.85,"end":8472.09},{"text":"there","start":8472.09,"end":8472.33},{"text":"for","start":8472.33,"end":8472.81},{"text":"so","start":8472.97,"end":8473.37},{"text":"I","start":8473.77,"end":8473.81},{"text":"think","start":8473.81,"end":8474.09},{"text":"everything","start":8474.09,"end":8474.65},{"text":"depends","start":8475.13,"end":8475.69},{"text":"on","start":8475.69,"end":8475.85},{"text":"ourselves","start":8475.85,"end":8476.49},{"text":"and","start":8476.49,"end":8476.65},{"text":"we","start":8476.65,"end":8476.81},{"text":"need","start":8476.81,"end":8477.05},{"text":"to","start":8477.05,"end":8477.37},{"text":"agree","start":8477.45,"end":8477.93},{"text":"now","start":8477.93,"end":8478.57},{"text":"on","start":8482.93,"end":8483.09},{"text":"the","start":8483.09,"end":8483.25},{"text":"text,","start":8483.25,"end":8484.13},{"text":"on","start":8484.69,"end":8485.25},{"text":"the","start":8485.25,"end":8485.37},{"text":"language","start":8485.37,"end":8486.09},{"text":"of","start":8486.09,"end":8486.29},{"text":"this","start":8486.29,"end":8486.69},{"text":"protocol","start":8486.69,"end":8487.25},{"text":"so","start":8487.25,"end":8487.41},{"text":"that","start":8487.41,"end":8487.65},{"text":"it","start":8487.65,"end":8487.89},{"text":"is","start":8487.89,"end":8488.05},{"text":"acceptable","start":8488.05,"end":8488.69},{"text":"to","start":8488.69,"end":8488.85},{"text":"as","start":8489.17,"end":8489.57},{"text":"many","start":8489.57,"end":8489.97},{"text":"states","start":8489.97,"end":8490.33},{"text":"as","start":8490.33,"end":8490.45},{"text":"possible","start":8490.45,"end":8490.97},{"text":"so","start":8490.97,"end":8491.13},{"text":"that","start":8491.13,"end":8491.33},{"text":"we","start":8491.33,"end":8491.49},{"text":"don't","start":8491.49,"end":8491.81},{"text":"have","start":8491.81,"end":8491.97},{"text":"a","start":8491.97,"end":8492.05},{"text":"situation","start":8492.05,"end":8492.85},{"text":"where","start":8492.85,"end":8493.17},{"text":"a","start":8493.97,"end":8494.01},{"text":"huge","start":8494.01,"end":8494.37},{"text":"amount","start":8494.37,"end":8494.65},{"text":"of","start":8494.65,"end":8494.77},{"text":"work","start":8494.77,"end":8495.17},{"text":"has","start":8495.17,"end":8495.33},{"text":"been","start":8495.33,"end":8495.57},{"text":"done,","start":8495.57,"end":8496.21},{"text":"a","start":8496.69,"end":8496.73},{"text":"lot","start":8496.73,"end":8496.97},{"text":"of","start":8496.97,"end":8497.09},{"text":"effort,","start":8497.09,"end":8497.57},{"text":"a","start":8497.57,"end":8497.61},{"text":"lot","start":8497.61,"end":8497.77},{"text":"of","start":8497.77,"end":8497.89},{"text":"time","start":8497.89,"end":8498.29},{"text":"has","start":8498.29,"end":8498.45},{"text":"been","start":8498.45,"end":8498.69},{"text":"spent,","start":8498.69,"end":8499.17},{"text":"time,","start":8499.33,"end":8499.89},{"text":"money","start":8500.53,"end":8500.93},{"text":"from","start":8500.93,"end":8501.17},{"text":"our","start":8501.17,"end":8501.25},{"text":"taxpayers","start":8501.25,"end":8502.01},{"text":"has","start":8502.01,"end":8502.13},{"text":"been","start":8502.13,"end":8502.37},{"text":"spent","start":8502.37,"end":8502.93},{"text":"and","start":8503.41,"end":8503.77},{"text":"as","start":8503.77,"end":8503.97},{"text":"a","start":8503.97,"end":8504.01},{"text":"result","start":8504.01,"end":8504.85},{"text":"ultimately","start":8504.93,"end":8505.73},{"text":"we","start":8505.73,"end":8505.97},{"text":"won't","start":8505.97,"end":8506.53},{"text":"have,","start":8507.01,"end":8507.65},{"text":"we","start":8507.73,"end":8507.81},{"text":"won't","start":8508.53,"end":8508.89},{"text":"be","start":8508.93,"end":8509.09},{"text":"successful,","start":8509.09,"end":8509.65},{"text":"let's","start":8509.65,"end":8509.97},{"text":"put","start":8509.97,"end":8510.13},{"text":"it","start":8510.13,"end":8510.21},{"text":"that","start":8510.21,"end":8510.45},{"text":"way.","start":8510.45,"end":8510.61}]},{"text":"ultimately the protocol won't be signed by a majority of states.","start":8513.65,"end":8517.89,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"ultimately","start":8513.65,"end":8514.05},{"text":"the","start":8514.05,"end":8514.21},{"text":"protocol","start":8514.21,"end":8514.69},{"text":"won't","start":8514.69,"end":8515.13},{"text":"be","start":8515.13,"end":8515.33},{"text":"signed","start":8515.33,"end":8515.89},{"text":"by","start":8515.89,"end":8516.57},{"text":"a","start":8516.57,"end":8516.61},{"text":"majority","start":8516.61,"end":8517.21},{"text":"of","start":8517.21,"end":8517.29},{"text":"states.","start":8517.29,"end":8517.89}]},{"text":"So if we want our work to end in success, we all need to kind of make an effort, maybe concede on something and what help us do this.","start":8518.77,"end":8535.91,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":8518.77,"end":8519.01},{"text":"if","start":8519.01,"end":8519.33},{"text":"we","start":8519.33,"end":8519.49},{"text":"want","start":8519.49,"end":8520.21},{"text":"our","start":8520.69,"end":8520.93},{"text":"work","start":8520.93,"end":8521.49},{"text":"to","start":8521.97,"end":8522.21},{"text":"end","start":8523.65,"end":8523.89},{"text":"in","start":8523.89,"end":8524.05},{"text":"success,","start":8524.05,"end":8525.01},{"text":"we","start":8528.45,"end":8528.69},{"text":"all","start":8528.69,"end":8528.85},{"text":"need","start":8528.85,"end":8529.17},{"text":"to","start":8529.17,"end":8529.29},{"text":"kind","start":8529.29,"end":8529.65},{"text":"of","start":8529.65,"end":8529.73},{"text":"make","start":8529.73,"end":8530.01},{"text":"an","start":8530.01,"end":8530.13},{"text":"effort,","start":8530.13,"end":8530.45},{"text":"maybe","start":8530.45,"end":8530.81},{"text":"concede","start":8530.81,"end":8531.37},{"text":"on","start":8531.37,"end":8531.57},{"text":"something","start":8531.57,"end":8532.01},{"text":"and","start":8532.01,"end":8532.21},{"text":"what","start":8534.57,"end":8534.85},{"text":"help","start":8535.11,"end":8535.31},{"text":"us","start":8535.31,"end":8535.43},{"text":"do","start":8535.43,"end":8535.67},{"text":"this.","start":8535.67,"end":8535.91}]},{"text":"I don't know, maybe during the intersessional period, maybe we could have some kind of vote as far as who is in favor of which versions, which options, so that we'd be absolutely clear what are the possible ways forward and how we can, which direction we should move in so that we should understand once and for all.","start":8535.91,"end":8559.75,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"I","start":8535.91,"end":8535.95},{"text":"don't","start":8535.95,"end":8536.23},{"text":"know,","start":8536.23,"end":8536.39},{"text":"maybe","start":8536.39,"end":8536.75},{"text":"during","start":8536.75,"end":8536.99},{"text":"the","start":8536.99,"end":8537.07},{"text":"intersessional","start":8537.07,"end":8537.83},{"text":"period,","start":8537.83,"end":8538.31},{"text":"maybe","start":8538.31,"end":8538.55},{"text":"we","start":8538.55,"end":8538.63},{"text":"could","start":8538.63,"end":8538.75},{"text":"have","start":8538.75,"end":8538.87},{"text":"some","start":8538.87,"end":8539.03},{"text":"kind","start":8539.07,"end":8539.27},{"text":"of","start":8539.27,"end":8539.51},{"text":"vote","start":8539.51,"end":8539.99},{"text":"as","start":8541.47,"end":8541.59},{"text":"far","start":8541.59,"end":8541.91},{"text":"as","start":8541.91,"end":8542.23},{"text":"who","start":8542.31,"end":8542.67},{"text":"is","start":8542.67,"end":8542.87},{"text":"in","start":8542.87,"end":8543.03},{"text":"favor","start":8543.03,"end":8543.47},{"text":"of","start":8543.47,"end":8543.55},{"text":"which","start":8543.55,"end":8543.91},{"text":"versions,","start":8543.91,"end":8544.99},{"text":"which","start":8544.99,"end":8545.35},{"text":"options,","start":8545.35,"end":8546.15},{"text":"so","start":8546.71,"end":8546.87},{"text":"that","start":8546.87,"end":8547.11},{"text":"we'd","start":8547.11,"end":8547.39},{"text":"be","start":8547.39,"end":8547.47},{"text":"absolutely","start":8547.47,"end":8547.91},{"text":"clear","start":8547.91,"end":8548.63},{"text":"what","start":8549.31,"end":8549.75},{"text":"are","start":8549.91,"end":8550.07},{"text":"the","start":8550.07,"end":8550.27},{"text":"possible","start":8550.63,"end":8551.27},{"text":"ways","start":8551.27,"end":8551.67},{"text":"forward","start":8551.67,"end":8552.47},{"text":"and","start":8552.55,"end":8553.19},{"text":"how","start":8553.43,"end":8553.75},{"text":"we","start":8553.75,"end":8553.99},{"text":"can,","start":8553.99,"end":8554.39},{"text":"which","start":8554.67,"end":8555.59},{"text":"direction","start":8555.59,"end":8556.15},{"text":"we","start":8556.15,"end":8556.27},{"text":"should","start":8556.27,"end":8556.43},{"text":"move","start":8556.43,"end":8556.71},{"text":"in","start":8556.71,"end":8556.87},{"text":"so","start":8556.87,"end":8557.03},{"text":"that","start":8557.03,"end":8557.19},{"text":"we","start":8557.19,"end":8557.35},{"text":"should","start":8557.35,"end":8557.67},{"text":"understand","start":8557.99,"end":8558.63},{"text":"once","start":8558.63,"end":8558.91},{"text":"and","start":8558.91,"end":8559.03},{"text":"for","start":8559.03,"end":8559.35},{"text":"all.","start":8559.35,"end":8559.75}]},{"text":"how many states are in favor of this version or option, how many are in favor of another one, because it's not always easy to understand how broad a support there is for whichever version.","start":8561.63,"end":8573.83,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"how","start":8561.63,"end":8561.67},{"text":"many","start":8561.67,"end":8562.23},{"text":"states","start":8562.79,"end":8563.27},{"text":"are","start":8563.27,"end":8563.43},{"text":"in","start":8563.43,"end":8563.51},{"text":"favor","start":8563.51,"end":8563.79},{"text":"of","start":8563.79,"end":8563.91},{"text":"this","start":8563.91,"end":8564.23},{"text":"version","start":8564.23,"end":8564.79},{"text":"or","start":8564.79,"end":8564.95},{"text":"option,","start":8564.95,"end":8565.35},{"text":"how","start":8565.35,"end":8565.43},{"text":"many","start":8565.51,"end":8565.75},{"text":"are","start":8565.91,"end":8566.03},{"text":"in","start":8566.03,"end":8566.15},{"text":"favor","start":8566.15,"end":8566.43},{"text":"of","start":8566.43,"end":8566.51},{"text":"another","start":8566.51,"end":8566.83},{"text":"one,","start":8566.83,"end":8567.03},{"text":"because","start":8567.35,"end":8567.67},{"text":"it's","start":8567.67,"end":8567.99},{"text":"not","start":8567.99,"end":8568.23},{"text":"always","start":8568.23,"end":8568.63},{"text":"easy","start":8568.63,"end":8568.87},{"text":"to","start":8568.87,"end":8569.07},{"text":"understand","start":8569.07,"end":8569.91},{"text":"how","start":8570.23,"end":8570.47},{"text":"broad","start":8570.47,"end":8571.03},{"text":"a","start":8571.03,"end":8571.07},{"text":"support","start":8571.07,"end":8571.75},{"text":"there","start":8571.75,"end":8571.95},{"text":"is","start":8571.95,"end":8572.15},{"text":"for","start":8572.15,"end":8572.55},{"text":"whichever","start":8572.71,"end":8573.35},{"text":"version.","start":8573.35,"end":8573.83}]},{"text":"So that member states then once they go back home in their capitals can consult with the government, parliament, etc., to what extent they can be flexible so that this instrument can function, can be effective, and can be truly useful for all states because the second aspect I want to touch upon currently, we have this instrument in this current stage, but we do have a conference of parties and it could be somehow amended or updated or improved upon in the future and we should keep that in mind.","start":8574.47,"end":8617.55,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"So","start":8574.47,"end":8574.71},{"text":"that","start":8574.71,"end":8575.03},{"text":"member","start":8576.07,"end":8576.47},{"text":"states","start":8576.47,"end":8576.83},{"text":"then","start":8576.83,"end":8577.03},{"text":"once","start":8577.03,"end":8577.31},{"text":"they","start":8577.31,"end":8577.43},{"text":"go","start":8577.43,"end":8577.59},{"text":"back","start":8577.59,"end":8577.99},{"text":"home","start":8578.07,"end":8578.55},{"text":"in","start":8578.55,"end":8578.63},{"text":"their","start":8578.63,"end":8578.79},{"text":"capitals","start":8578.79,"end":8579.59},{"text":"can","start":8579.59,"end":8580.07},{"text":"consult","start":8580.39,"end":8581.51},{"text":"with","start":8582.79,"end":8582.95},{"text":"the","start":8582.95,"end":8583.03},{"text":"government,","start":8583.03,"end":8583.91},{"text":"parliament,","start":8583.91,"end":8584.63},{"text":"etc.,","start":8584.63,"end":8585.19},{"text":"to","start":8585.67,"end":8585.79},{"text":"what","start":8585.79,"end":8585.99},{"text":"extent","start":8585.99,"end":8586.43},{"text":"they","start":8586.43,"end":8586.51},{"text":"can","start":8586.51,"end":8586.71},{"text":"be","start":8586.71,"end":8586.87},{"text":"flexible","start":8586.87,"end":8588.07},{"text":"so","start":8588.95,"end":8589.19},{"text":"that","start":8589.19,"end":8589.43},{"text":"this","start":8589.43,"end":8589.91},{"text":"instrument","start":8590.59,"end":8591.55},{"text":"can","start":8591.55,"end":8591.95},{"text":"function,","start":8592.59,"end":8593.95},{"text":"can","start":8593.95,"end":8594.11},{"text":"be","start":8594.11,"end":8594.23},{"text":"effective,","start":8594.23,"end":8594.99},{"text":"and","start":8595.47,"end":8595.71},{"text":"can","start":8595.71,"end":8595.87},{"text":"be","start":8595.87,"end":8596.03},{"text":"truly","start":8596.03,"end":8596.75},{"text":"useful","start":8597.31,"end":8598.03},{"text":"for","start":8598.03,"end":8598.27},{"text":"all","start":8598.27,"end":8598.43},{"text":"states","start":8598.43,"end":8599.15},{"text":"because","start":8599.23,"end":8599.87},{"text":"the","start":8600.51,"end":8600.67},{"text":"second","start":8600.67,"end":8601.07},{"text":"aspect","start":8601.07,"end":8601.63},{"text":"I","start":8601.71,"end":8601.75},{"text":"want","start":8601.75,"end":8601.91},{"text":"to","start":8601.91,"end":8601.99},{"text":"touch","start":8602.03,"end":8602.43},{"text":"upon","start":8602.43,"end":8602.75},{"text":"currently,","start":8602.75,"end":8603.39},{"text":"we","start":8604.27,"end":8604.43},{"text":"have","start":8604.43,"end":8604.67},{"text":"this","start":8604.67,"end":8605.47},{"text":"instrument","start":8605.47,"end":8606.51},{"text":"in","start":8606.51,"end":8606.87},{"text":"this","start":8606.87,"end":8607.07},{"text":"current","start":8607.07,"end":8607.71},{"text":"stage,","start":8608.35,"end":8608.83},{"text":"but","start":8608.83,"end":8608.99},{"text":"we","start":8608.99,"end":8609.15},{"text":"do","start":8609.15,"end":8609.23},{"text":"have","start":8609.23,"end":8609.39},{"text":"a","start":8609.39,"end":8609.47},{"text":"conference","start":8609.47,"end":8609.95},{"text":"of","start":8609.95,"end":8610.03},{"text":"parties","start":8610.03,"end":8610.51},{"text":"and","start":8610.51,"end":8610.63},{"text":"it","start":8610.63,"end":8610.71},{"text":"could","start":8610.71,"end":8610.91},{"text":"be","start":8610.91,"end":8611.15},{"text":"somehow","start":8611.31,"end":8611.71},{"text":"amended","start":8611.71,"end":8612.51},{"text":"or","start":8612.51,"end":8613.31},{"text":"updated","start":8613.31,"end":8613.79},{"text":"or","start":8613.79,"end":8613.99},{"text":"improved","start":8613.99,"end":8614.55},{"text":"upon","start":8614.55,"end":8614.91},{"text":"in","start":8614.91,"end":8614.99},{"text":"the","start":8614.99,"end":8615.07},{"text":"future","start":8615.07,"end":8615.55},{"text":"and","start":8615.79,"end":8616.03},{"text":"we","start":8616.03,"end":8616.19},{"text":"should","start":8616.19,"end":8616.39},{"text":"keep","start":8616.39,"end":8616.63},{"text":"that","start":8616.63,"end":8616.83},{"text":"in","start":8616.83,"end":8616.91},{"text":"mind.","start":8616.91,"end":8617.55}]},{"text":"That is as far as the general comments on the protocol, how it will work and our cooperation.","start":8619.99,"end":8626.63,"topics":[],"words":[{"text":"That","start":8619.99,"end":8620.15},{"text":"is","start":8620.15,"end":8620.55},{"text":"as","start":8620.75,"end":8620.87},{"text":"far","start":8620.87,"end":8621.03},{"text":"as","start":8621.03,"end":8621.35},{"text":"the","start":8621.59,"end":8621.79},{"text":"general","start":8621.79,"end":8622.31},{"text":"comments","start":8622.31,"end":8622.87},{"text":"on","start":8622.87,"end":8622.99},{"text":"the","start":8622.99,"end":8623.11},{"text":"protocol,","start":8623.11,"end":8623.83},{"text":"how","start":8624.39,"end":8624.59},{"text":"it","start":8624.59,"end":8624.67},{"text":"will","start":8624.67,"end":8624.87},{"text":"work","start":8624.87,"end":8625.39},{"text":"and","start":8625.39,"end":8625.51},{"text":"our","start":8625.51,"end":8625.75},{"text":"cooperation.","start":8625.75,"end":8626.63}]},{"text":"The other aspect, cooperation with agreements on avoiding double taxation or taxation agreements that various states have.","start":8627.19,"end":8639.27,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"The","start":8627.19,"end":8627.31},{"text":"other","start":8627.31,"end":8627.51},{"text":"aspect,","start":8627.51,"end":8628.03},{"text":"cooperation","start":8629.43,"end":8630.07},{"text":"with","start":8630.07,"end":8630.19},{"text":"agreements","start":8630.19,"end":8630.71},{"text":"on","start":8630.71,"end":8631.03},{"text":"avoiding","start":8631.03,"end":8631.59},{"text":"double","start":8631.59,"end":8631.87},{"text":"taxation","start":8631.87,"end":8632.63},{"text":"or","start":8632.63,"end":8632.95},{"text":"taxation","start":8633.75,"end":8634.31},{"text":"agreements","start":8634.31,"end":8635.51},{"text":"that","start":8637.75,"end":8637.99},{"text":"various","start":8638.15,"end":8638.51},{"text":"states","start":8638.51,"end":8638.87},{"text":"have.","start":8638.87,"end":8639.27}]},{"text":"Some states have broader agreements, some states have let's say less broad agreements but we do have to resolve this matter we all have to understand how the protocol will interact with all these different taxation agreements so that everyone understands what the what the outcome will be ultimately it can't not cooperate because because the protocol and the bilateral taxation treaties deal with the same issues and the way the the text is worded there are articles that regulate the taxation of services, digital services, and maybe there are technical options that will resolve any collisions or conflicts between these two, these international treaties or instruments.","start":8639.83,"end":8690.95,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"Some","start":8639.83,"end":8640.31},{"text":"states","start":8640.31,"end":8640.63},{"text":"have","start":8640.63,"end":8640.87},{"text":"broader","start":8641.07,"end":8641.47},{"text":"agreements,","start":8641.47,"end":8642.07},{"text":"some","start":8642.07,"end":8642.47},{"text":"states","start":8642.47,"end":8642.83},{"text":"have","start":8642.83,"end":8643.11},{"text":"let's","start":8643.95,"end":8644.19},{"text":"say","start":8644.19,"end":8644.39},{"text":"less","start":8644.47,"end":8644.87},{"text":"broad","start":8644.87,"end":8645.15},{"text":"agreements","start":8645.15,"end":8645.67},{"text":"but","start":8645.67,"end":8645.83},{"text":"we","start":8645.83,"end":8645.99},{"text":"do","start":8645.99,"end":8646.15},{"text":"have","start":8646.15,"end":8646.31},{"text":"to","start":8646.31,"end":8646.39},{"text":"resolve","start":8646.39,"end":8646.83},{"text":"this","start":8646.83,"end":8647.03},{"text":"matter","start":8647.03,"end":8647.31},{"text":"we","start":8647.31,"end":8647.43},{"text":"all","start":8647.43,"end":8647.59},{"text":"have","start":8647.59,"end":8647.75},{"text":"to","start":8647.75,"end":8647.87},{"text":"understand","start":8647.87,"end":8648.63},{"text":"how","start":8649.11,"end":8649.35},{"text":"the","start":8649.35,"end":8649.51},{"text":"protocol","start":8649.51,"end":8650.15},{"text":"will","start":8650.15,"end":8650.47},{"text":"interact","start":8650.87,"end":8651.47},{"text":"with","start":8651.47,"end":8651.67},{"text":"all","start":8651.67,"end":8651.79},{"text":"these","start":8651.79,"end":8651.99},{"text":"different","start":8651.99,"end":8652.35},{"text":"taxation","start":8652.35,"end":8653.03},{"text":"agreements","start":8653.03,"end":8653.51},{"text":"so","start":8653.51,"end":8653.59},{"text":"that","start":8653.59,"end":8653.83},{"text":"everyone","start":8653.83,"end":8654.19},{"text":"understands","start":8654.19,"end":8654.75},{"text":"what","start":8654.75,"end":8655.03},{"text":"the","start":8655.03,"end":8655.15},{"text":"what","start":8655.79,"end":8656.11},{"text":"the","start":8656.11,"end":8656.27},{"text":"outcome","start":8656.31,"end":8656.79},{"text":"will","start":8656.79,"end":8656.95},{"text":"be","start":8656.95,"end":8657.19},{"text":"ultimately","start":8657.19,"end":8657.75},{"text":"it","start":8659.67,"end":8659.79},{"text":"can't","start":8659.83,"end":8660.27},{"text":"not","start":8660.27,"end":8660.71},{"text":"cooperate","start":8660.71,"end":8661.43},{"text":"because","start":8661.43,"end":8661.91},{"text":"because","start":8662.47,"end":8663.19},{"text":"the","start":8663.35,"end":8663.51},{"text":"protocol","start":8663.51,"end":8664.15},{"text":"and","start":8664.31,"end":8664.59},{"text":"the","start":8664.59,"end":8664.67},{"text":"bilateral","start":8664.67,"end":8665.39},{"text":"taxation","start":8665.39,"end":8665.91},{"text":"treaties","start":8665.91,"end":8666.39},{"text":"deal","start":8666.79,"end":8667.11},{"text":"with","start":8667.11,"end":8667.27},{"text":"the","start":8667.27,"end":8667.35},{"text":"same","start":8667.35,"end":8667.63},{"text":"issues","start":8667.63,"end":8668.07},{"text":"and","start":8668.23,"end":8668.43},{"text":"the","start":8668.43,"end":8668.71},{"text":"way","start":8668.71,"end":8668.87},{"text":"the","start":8668.87,"end":8669.03},{"text":"the","start":8669.27,"end":8669.71},{"text":"text","start":8669.71,"end":8670.11},{"text":"is","start":8670.11,"end":8670.23},{"text":"worded","start":8670.23,"end":8670.87},{"text":"there","start":8672.23,"end":8672.87},{"text":"are","start":8672.87,"end":8672.95},{"text":"articles","start":8672.95,"end":8673.67},{"text":"that","start":8673.67,"end":8673.83},{"text":"regulate","start":8673.83,"end":8674.79},{"text":"the","start":8675.03,"end":8675.19},{"text":"taxation","start":8675.19,"end":8675.75},{"text":"of","start":8675.75,"end":8675.83},{"text":"services,","start":8675.83,"end":8676.71},{"text":"digital","start":8676.71,"end":8677.11},{"text":"services,","start":8677.11,"end":8677.87},{"text":"and","start":8677.87,"end":8678.03},{"text":"maybe","start":8678.03,"end":8678.47},{"text":"there","start":8680.71,"end":8680.91},{"text":"are","start":8680.91,"end":8681.03},{"text":"technical","start":8681.03,"end":8681.67},{"text":"options","start":8681.99,"end":8682.71},{"text":"that","start":8683.35,"end":8683.59},{"text":"will","start":8683.59,"end":8683.99},{"text":"resolve","start":8684.03,"end":8685.15},{"text":"any","start":8685.15,"end":8685.35},{"text":"collisions","start":8685.35,"end":8686.15},{"text":"or","start":8686.15,"end":8686.31},{"text":"conflicts","start":8686.31,"end":8686.87},{"text":"between","start":8686.87,"end":8687.35},{"text":"these","start":8687.35,"end":8687.67},{"text":"two,","start":8687.67,"end":8688.15},{"text":"these","start":8688.63,"end":8688.87},{"text":"international","start":8688.87,"end":8689.67},{"text":"treaties","start":8689.83,"end":8690.35},{"text":"or","start":8690.35,"end":8690.43},{"text":"instruments.","start":8690.43,"end":8690.95}]},{"text":"But we also need to be absolutely clear as to what we want.","start":8690.95,"end":8695.35,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"But","start":8690.95,"end":8691.19},{"text":"we","start":8691.19,"end":8691.31},{"text":"also","start":8691.31,"end":8691.59},{"text":"need","start":8691.59,"end":8691.91},{"text":"to","start":8691.91,"end":8692.15},{"text":"be","start":8692.47,"end":8692.63},{"text":"absolutely","start":8692.63,"end":8693.03},{"text":"clear","start":8693.03,"end":8693.59},{"text":"as","start":8694.03,"end":8694.15},{"text":"to","start":8694.15,"end":8694.31},{"text":"what","start":8694.31,"end":8694.63},{"text":"we","start":8694.63,"end":8694.87},{"text":"want.","start":8694.87,"end":8695.35}]},{"text":"Do we want the protocol to prevail?","start":8695.51,"end":8697.43,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Do","start":8695.51,"end":8695.63},{"text":"we","start":8695.63,"end":8695.75},{"text":"want","start":8695.75,"end":8696.03},{"text":"the","start":8696.03,"end":8696.15},{"text":"protocol","start":8696.15,"end":8696.51},{"text":"to","start":8696.51,"end":8696.63},{"text":"prevail?","start":8696.63,"end":8697.43}]},{"text":"so that the protocol replaces certain articles in existing treaties or some other version.","start":8698.79,"end":8708.31,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"so","start":8698.79,"end":8698.91},{"text":"that","start":8698.91,"end":8699.11},{"text":"the","start":8699.11,"end":8699.27},{"text":"protocol","start":8699.27,"end":8699.99},{"text":"replaces","start":8700.47,"end":8701.43},{"text":"certain","start":8701.43,"end":8701.83},{"text":"articles","start":8701.83,"end":8702.47},{"text":"in","start":8702.47,"end":8702.71},{"text":"existing","start":8703.19,"end":8704.15},{"text":"treaties","start":8704.23,"end":8705.11},{"text":"or","start":8705.91,"end":8706.39},{"text":"some","start":8707.11,"end":8707.43},{"text":"other","start":8707.43,"end":8707.71},{"text":"version.","start":8707.71,"end":8708.31}]},{"text":"But that's something that needs to be discussed and we need to understand how this will all work, how it will function.","start":8708.31,"end":8714.31,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"But","start":8708.31,"end":8708.51},{"text":"that's","start":8708.51,"end":8708.95},{"text":"something","start":8708.95,"end":8709.27},{"text":"that","start":8709.27,"end":8709.43},{"text":"needs","start":8709.43,"end":8709.67},{"text":"to","start":8709.67,"end":8709.79},{"text":"be","start":8709.79,"end":8709.95},{"text":"discussed","start":8709.95,"end":8710.55},{"text":"and","start":8710.55,"end":8710.67},{"text":"we","start":8710.67,"end":8710.75},{"text":"need","start":8710.75,"end":8710.95},{"text":"to","start":8710.95,"end":8711.03},{"text":"understand","start":8711.03,"end":8711.83},{"text":"how","start":8711.99,"end":8712.15},{"text":"this","start":8712.15,"end":8712.47},{"text":"will","start":8712.47,"end":8712.63},{"text":"all","start":8712.63,"end":8712.95},{"text":"work,","start":8712.95,"end":8713.35},{"text":"how","start":8713.43,"end":8713.55},{"text":"it","start":8713.63,"end":8713.71},{"text":"will","start":8713.71,"end":8713.83},{"text":"function.","start":8713.83,"end":8714.31}]},{"text":"Now I'll move on to the specific articles.","start":8716.63,"end":8721.03,"topics":[],"words":[{"text":"Now","start":8716.63,"end":8716.79},{"text":"I'll","start":8716.79,"end":8717.19},{"text":"move","start":8717.87,"end":8718.07},{"text":"on","start":8718.07,"end":8718.39},{"text":"to","start":8718.39,"end":8718.51},{"text":"the","start":8718.51,"end":8718.67},{"text":"specific","start":8718.67,"end":8719.91},{"text":"articles.","start":8720.47,"end":8721.03}]},{"text":"Regarding Article 1 and the question that was asked of us.","start":8721.03,"end":8726.79,"topics":[],"words":[{"text":"Regarding","start":8721.03,"end":8721.59},{"text":"Article","start":8721.59,"end":8722.07},{"text":"1","start":8722.07,"end":8722.55},{"text":"and","start":8724.39,"end":8724.59},{"text":"the","start":8724.59,"end":8724.67},{"text":"question","start":8724.67,"end":8725.15},{"text":"that","start":8725.15,"end":8725.27},{"text":"was","start":8725.27,"end":8725.59},{"text":"asked","start":8725.59,"end":8726.15},{"text":"of","start":8726.27,"end":8726.39},{"text":"us.","start":8726.47,"end":8726.79}]},{"text":"and specifically 3a, 3, 3a and b. It's clear that this is similar to the provision of the UN Convention, Model Convention.","start":8728.07,"end":8741.67,"topics":[],"words":[{"text":"and","start":8728.07,"end":8728.27},{"text":"specifically","start":8728.27,"end":8729.27},{"text":"3a,","start":8729.59,"end":8730.39},{"text":"3,","start":8730.87,"end":8731.27},{"text":"3a","start":8731.75,"end":8732.11},{"text":"and","start":8732.11,"end":8732.27},{"text":"b.","start":8732.27,"end":8732.55},{"text":"It's","start":8735.15,"end":8735.59},{"text":"clear","start":8735.75,"end":8736.15},{"text":"that","start":8736.15,"end":8736.39},{"text":"this","start":8736.39,"end":8736.95},{"text":"is","start":8736.95,"end":8737.11},{"text":"similar","start":8737.11,"end":8737.95},{"text":"to","start":8737.95,"end":8738.07},{"text":"the","start":8738.07,"end":8738.19},{"text":"provision","start":8738.19,"end":8738.59},{"text":"of","start":8738.59,"end":8738.67},{"text":"the","start":8738.67,"end":8738.75},{"text":"UN","start":8738.75,"end":8739.43},{"text":"Convention,","start":8739.59,"end":8740.47},{"text":"Model","start":8740.87,"end":8741.19},{"text":"Convention.","start":8741.19,"end":8741.67}]},{"text":"We understand the goals, the objectives of these paragraphs, we support them, but There are various technical aspects and issues that countries should discuss if we move towards a more detailed discussion of this instrument, issues related to doing away with double taxation.","start":8741.67,"end":8766.59,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"We","start":8741.67,"end":8741.79},{"text":"understand","start":8741.79,"end":8742.39},{"text":"the","start":8742.71,"end":8743.23},{"text":"goals,","start":8743.23,"end":8743.75},{"text":"the","start":8743.75,"end":8743.87},{"text":"objectives","start":8743.87,"end":8744.95},{"text":"of","start":8745.79,"end":8745.91},{"text":"these","start":8745.91,"end":8746.15},{"text":"paragraphs,","start":8746.39,"end":8746.95},{"text":"we","start":8746.95,"end":8747.03},{"text":"support","start":8747.03,"end":8747.43},{"text":"them,","start":8747.43,"end":8747.75},{"text":"but","start":8748.07,"end":8748.39},{"text":"There","start":8749.71,"end":8750.27},{"text":"are","start":8750.27,"end":8750.35},{"text":"various","start":8750.83,"end":8751.39},{"text":"technical","start":8751.39,"end":8752.03},{"text":"aspects","start":8752.03,"end":8752.59},{"text":"and","start":8752.59,"end":8752.71},{"text":"issues","start":8752.71,"end":8753.15},{"text":"that","start":8753.15,"end":8753.55},{"text":"countries","start":8754.99,"end":8755.55},{"text":"should","start":8755.87,"end":8756.31},{"text":"discuss","start":8756.31,"end":8756.75},{"text":"if","start":8756.75,"end":8756.99},{"text":"we","start":8756.99,"end":8757.23},{"text":"move","start":8757.23,"end":8757.51},{"text":"towards","start":8757.51,"end":8757.79},{"text":"a","start":8757.79,"end":8757.83},{"text":"more","start":8757.83,"end":8758.03},{"text":"detailed","start":8758.03,"end":8758.47},{"text":"discussion","start":8758.47,"end":8758.91},{"text":"of","start":8758.91,"end":8758.99},{"text":"this","start":8758.99,"end":8759.15},{"text":"instrument,","start":8759.15,"end":8759.83},{"text":"issues","start":8760.35,"end":8760.83},{"text":"related","start":8760.83,"end":8761.39},{"text":"to","start":8761.95,"end":8762.11},{"text":"doing","start":8762.83,"end":8763.71},{"text":"away","start":8765.07,"end":8765.31},{"text":"with","start":8765.31,"end":8765.51},{"text":"double","start":8765.51,"end":8765.87},{"text":"taxation.","start":8765.87,"end":8766.59}]},{"text":"We must understand that if we take the UN model as a basis, then this article or this paragraph has a situation if the tax the taxation rate of state is low then we will use our national we will resort to national legislation and national legislation everyone has different tax rates sometimes very high rates that can be applied to to services will the country of residence be ready to to take into account or to offset to offset, let's say, different rates.","start":8767.55,"end":8812.19,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"We","start":8767.55,"end":8767.79},{"text":"must","start":8767.79,"end":8768.03},{"text":"understand","start":8768.03,"end":8768.47},{"text":"that","start":8768.47,"end":8768.59},{"text":"if","start":8768.59,"end":8768.71},{"text":"we","start":8768.71,"end":8768.83},{"text":"take","start":8768.83,"end":8769.07},{"text":"the","start":8769.07,"end":8769.19},{"text":"UN","start":8769.19,"end":8769.55},{"text":"model","start":8769.55,"end":8770.03},{"text":"as","start":8770.51,"end":8770.67},{"text":"a","start":8770.67,"end":8770.71},{"text":"basis,","start":8770.71,"end":8771.31},{"text":"then","start":8771.31,"end":8771.71},{"text":"this","start":8772.03,"end":8772.43},{"text":"article","start":8774.67,"end":8775.15},{"text":"or","start":8775.15,"end":8775.31},{"text":"this","start":8775.31,"end":8775.79},{"text":"paragraph","start":8776.27,"end":8776.71},{"text":"has","start":8778.55,"end":8778.63},{"text":"a","start":8778.63,"end":8778.67},{"text":"situation","start":8778.75,"end":8779.31},{"text":"if","start":8779.31,"end":8779.63},{"text":"the","start":8779.63,"end":8779.75},{"text":"tax","start":8779.79,"end":8780.43},{"text":"the","start":8780.51,"end":8781.11},{"text":"taxation","start":8781.11,"end":8781.79},{"text":"rate","start":8781.79,"end":8782.11},{"text":"of","start":8782.19,"end":8782.43},{"text":"state","start":8783.31,"end":8783.79},{"text":"is","start":8784.11,"end":8784.59},{"text":"low","start":8785.15,"end":8785.55},{"text":"then","start":8785.55,"end":8785.79},{"text":"we","start":8785.79,"end":8785.91},{"text":"will","start":8785.91,"end":8786.11},{"text":"use","start":8786.11,"end":8786.31},{"text":"our","start":8786.31,"end":8786.43},{"text":"national","start":8786.43,"end":8786.95},{"text":"we","start":8786.95,"end":8787.11},{"text":"will","start":8787.11,"end":8787.23},{"text":"resort","start":8787.23,"end":8788.23},{"text":"to","start":8788.23,"end":8788.43},{"text":"national","start":8788.59,"end":8789.15},{"text":"legislation","start":8789.15,"end":8789.79},{"text":"and","start":8789.79,"end":8790.23},{"text":"national","start":8790.23,"end":8790.63},{"text":"legislation","start":8790.63,"end":8791.31},{"text":"everyone","start":8791.31,"end":8791.71},{"text":"has","start":8791.71,"end":8792.03},{"text":"different","start":8792.35,"end":8792.95},{"text":"tax","start":8792.95,"end":8793.23},{"text":"rates","start":8793.23,"end":8793.59},{"text":"sometimes","start":8793.59,"end":8794.11},{"text":"very","start":8794.11,"end":8794.31},{"text":"high","start":8794.31,"end":8794.59},{"text":"rates","start":8794.59,"end":8794.91},{"text":"that","start":8794.91,"end":8795.03},{"text":"can","start":8795.03,"end":8795.23},{"text":"be","start":8795.23,"end":8795.39},{"text":"applied","start":8795.39,"end":8795.87},{"text":"to","start":8795.87,"end":8796.03},{"text":"to","start":8796.67,"end":8797.15},{"text":"services","start":8797.47,"end":8798.19},{"text":"will","start":8798.83,"end":8799.15},{"text":"the","start":8799.15,"end":8799.27},{"text":"country","start":8799.87,"end":8800.39},{"text":"of","start":8800.39,"end":8800.51},{"text":"residence","start":8800.51,"end":8801.07},{"text":"be","start":8801.79,"end":8802.11},{"text":"ready","start":8802.11,"end":8802.51},{"text":"to","start":8802.51,"end":8802.83},{"text":"to","start":8802.83,"end":8802.91},{"text":"take","start":8803.95,"end":8804.43},{"text":"into","start":8804.43,"end":8804.79},{"text":"account","start":8804.79,"end":8805.47},{"text":"or","start":8805.47,"end":8805.71},{"text":"to","start":8805.71,"end":8805.95},{"text":"offset","start":8806.03,"end":8806.99},{"text":"to","start":8809.87,"end":8810.03},{"text":"offset,","start":8810.03,"end":8810.75},{"text":"let's","start":8810.75,"end":8811.03},{"text":"say,","start":8811.23,"end":8811.47},{"text":"different","start":8811.47,"end":8811.91},{"text":"rates.","start":8811.91,"end":8812.19}]},{"text":"That's something that needs to be discussed, whether this article works in conjunction with the article on avoiding double taxation.","start":8812.39,"end":8822.19,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"That's","start":8812.39,"end":8812.67},{"text":"something","start":8812.67,"end":8812.99},{"text":"that","start":8812.99,"end":8813.23},{"text":"needs","start":8814.03,"end":8814.27},{"text":"to","start":8814.27,"end":8814.39},{"text":"be","start":8814.39,"end":8814.51},{"text":"discussed,","start":8814.51,"end":8815.23},{"text":"whether","start":8815.23,"end":8815.79},{"text":"this","start":8816.11,"end":8816.59},{"text":"article","start":8816.99,"end":8817.87},{"text":"works","start":8818.67,"end":8819.07},{"text":"in","start":8819.07,"end":8819.15},{"text":"conjunction","start":8819.15,"end":8819.79},{"text":"with","start":8819.79,"end":8820.07},{"text":"the","start":8820.07,"end":8820.15},{"text":"article","start":8820.15,"end":8820.67},{"text":"on","start":8820.67,"end":8820.91},{"text":"avoiding","start":8820.91,"end":8821.31},{"text":"double","start":8821.31,"end":8821.63},{"text":"taxation.","start":8821.63,"end":8822.19}]},{"text":"If we don't apply tax breaks on this protocol, on the provisions established by the protocol and resort to national legislation, does the article on avoiding double taxation function in that case and what we will receive?","start":8822.19,"end":8838.83,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"If","start":8822.19,"end":8822.39},{"text":"we","start":8822.39,"end":8822.51},{"text":"don't","start":8822.51,"end":8823.07},{"text":"apply","start":8823.95,"end":8824.43},{"text":"tax","start":8824.43,"end":8824.83},{"text":"breaks","start":8824.83,"end":8825.31},{"text":"on","start":8825.87,"end":8826.19},{"text":"this","start":8826.19,"end":8826.51},{"text":"protocol,","start":8826.51,"end":8827.31},{"text":"on","start":8828.15,"end":8828.27},{"text":"the","start":8828.27,"end":8828.35},{"text":"provisions","start":8828.35,"end":8828.95},{"text":"established","start":8828.95,"end":8829.39},{"text":"by","start":8829.39,"end":8829.55},{"text":"the","start":8829.55,"end":8829.63},{"text":"protocol","start":8829.63,"end":8830.11},{"text":"and","start":8830.11,"end":8830.39},{"text":"resort","start":8830.39,"end":8830.79},{"text":"to","start":8830.79,"end":8830.87},{"text":"national","start":8830.91,"end":8831.47},{"text":"legislation,","start":8831.47,"end":8832.03},{"text":"does","start":8832.03,"end":8832.35},{"text":"the","start":8832.35,"end":8832.47},{"text":"article","start":8832.75,"end":8833.31},{"text":"on","start":8833.31,"end":8833.63},{"text":"avoiding","start":8833.63,"end":8834.03},{"text":"double","start":8834.03,"end":8834.31},{"text":"taxation","start":8834.31,"end":8834.99},{"text":"function","start":8835.55,"end":8836.03},{"text":"in","start":8836.03,"end":8836.27},{"text":"that","start":8836.27,"end":8836.51},{"text":"case","start":8836.51,"end":8836.91},{"text":"and","start":8836.91,"end":8837.11},{"text":"what","start":8837.11,"end":8837.39},{"text":"we","start":8837.39,"end":8837.87},{"text":"will","start":8837.87,"end":8838.11},{"text":"receive?","start":8838.11,"end":8838.83}]},{"text":"Or perhaps maybe I didn't quite understand how this technically would actually work.","start":8839.15,"end":8844.19,"topics":[],"words":[{"text":"Or","start":8839.15,"end":8839.43},{"text":"perhaps","start":8839.43,"end":8839.87},{"text":"maybe","start":8839.87,"end":8840.15},{"text":"I","start":8840.15,"end":8840.19},{"text":"didn't","start":8840.19,"end":8840.55},{"text":"quite","start":8840.55,"end":8840.83},{"text":"understand","start":8840.83,"end":8841.55},{"text":"how","start":8841.79,"end":8842.03},{"text":"this","start":8842.03,"end":8842.27},{"text":"technically","start":8842.27,"end":8842.99},{"text":"would","start":8842.99,"end":8843.31},{"text":"actually","start":8843.31,"end":8843.75},{"text":"work.","start":8843.75,"end":8844.19}]},{"text":"As for the possibility of using the mechanism of STTR, which is in the OECD model, maybe that's a more flexible model, a softer model.","start":8849.23,"end":8860.39,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"As","start":8849.23,"end":8849.47},{"text":"for","start":8849.47,"end":8849.63},{"text":"the","start":8849.63,"end":8849.79},{"text":"possibility","start":8849.79,"end":8850.47},{"text":"of","start":8850.47,"end":8850.55},{"text":"using","start":8850.55,"end":8850.99},{"text":"the","start":8851.39,"end":8851.47},{"text":"mechanism","start":8851.47,"end":8852.07},{"text":"of","start":8852.07,"end":8852.27},{"text":"STTR,","start":8852.27,"end":8853.43},{"text":"which","start":8853.43,"end":8853.79},{"text":"is","start":8854.43,"end":8854.75},{"text":"in","start":8854.75,"end":8854.91},{"text":"the","start":8854.91,"end":8855.11},{"text":"OECD","start":8855.11,"end":8856.11},{"text":"model,","start":8856.11,"end":8856.67},{"text":"maybe","start":8857.51,"end":8857.99},{"text":"that's","start":8857.99,"end":8858.27},{"text":"a","start":8858.27,"end":8858.31},{"text":"more","start":8858.31,"end":8858.47},{"text":"flexible","start":8858.47,"end":8859.03},{"text":"model,","start":8859.03,"end":8859.39},{"text":"a","start":8859.39,"end":8859.43},{"text":"softer","start":8859.43,"end":8859.91},{"text":"model.","start":8859.91,"end":8860.39}]},{"text":"This depends on each one of us, what we want to choose.","start":8860.47,"end":8863.67,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"This","start":8860.47,"end":8860.71},{"text":"depends","start":8860.71,"end":8861.19},{"text":"on","start":8861.19,"end":8861.35},{"text":"each","start":8861.35,"end":8861.55},{"text":"one","start":8861.55,"end":8861.75},{"text":"of","start":8861.75,"end":8861.83},{"text":"us,","start":8861.83,"end":8861.99},{"text":"what","start":8861.99,"end":8862.31},{"text":"we","start":8862.31,"end":8862.55},{"text":"want","start":8862.55,"end":8862.83},{"text":"to","start":8862.83,"end":8863.19},{"text":"choose.","start":8863.19,"end":8863.67}]},{"text":"Possibility of levying a certain amount at source or not, or referring to national legislation.","start":8864.31,"end":8878.47,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"Possibility","start":8864.31,"end":8865.19},{"text":"of","start":8866.75,"end":8867.03},{"text":"levying","start":8871.75,"end":8872.47},{"text":"a","start":8872.47,"end":8872.51},{"text":"certain","start":8872.51,"end":8873.27},{"text":"amount","start":8873.35,"end":8873.83},{"text":"at","start":8873.91,"end":8874.15},{"text":"source","start":8874.15,"end":8874.87},{"text":"or","start":8874.87,"end":8875.35},{"text":"not,","start":8875.35,"end":8875.91},{"text":"or","start":8876.31,"end":8876.67},{"text":"referring","start":8876.67,"end":8877.11},{"text":"to","start":8877.11,"end":8877.27},{"text":"national","start":8877.27,"end":8877.71},{"text":"legislation.","start":8877.71,"end":8878.47}]},{"text":"That's again up to delegates, participants in the conference of parties, but the possibility of having this kind of function in the protocol is a good idea to deal with tax avoidance and fraud.","start":8878.47,"end":8897.15,"topics":[],"words":[{"text":"That's","start":8878.47,"end":8878.79},{"text":"again","start":8878.79,"end":8879.11},{"text":"up","start":8879.11,"end":8879.27},{"text":"to","start":8879.27,"end":8879.59},{"text":"delegates,","start":8879.59,"end":8880.55},{"text":"participants","start":8881.63,"end":8882.47},{"text":"in","start":8882.47,"end":8882.59},{"text":"the","start":8882.59,"end":8882.67},{"text":"conference","start":8882.71,"end":8883.27},{"text":"of","start":8883.27,"end":8883.35},{"text":"parties,","start":8883.35,"end":8883.75},{"text":"but","start":8883.75,"end":8884.07},{"text":"the","start":8884.95,"end":8885.07},{"text":"possibility","start":8885.07,"end":8885.71},{"text":"of","start":8885.71,"end":8885.79},{"text":"having","start":8885.79,"end":8886.23},{"text":"this","start":8886.23,"end":8886.47},{"text":"kind","start":8886.47,"end":8886.83},{"text":"of","start":8886.83,"end":8887.11},{"text":"function","start":8888.31,"end":8888.79},{"text":"in","start":8890.15,"end":8890.39},{"text":"the","start":8890.39,"end":8890.51},{"text":"protocol","start":8890.55,"end":8891.07},{"text":"is","start":8891.07,"end":8891.19},{"text":"a","start":8891.19,"end":8891.23},{"text":"good","start":8891.23,"end":8891.43},{"text":"idea","start":8891.43,"end":8891.83},{"text":"to","start":8892.15,"end":8892.47},{"text":"deal","start":8893.03,"end":8893.35},{"text":"with","start":8893.35,"end":8893.51},{"text":"tax","start":8893.51,"end":8893.83},{"text":"avoidance","start":8893.83,"end":8894.35},{"text":"and","start":8894.35,"end":8895.03},{"text":"fraud.","start":8896.87,"end":8897.15}]},{"text":"As for comment that the protocol is not applied if the country of residence has an excessively low rate of taxation then what do we then where what should we refer to if we read the UN provision of the UN model convention it's clear that then we we kind of refer back to national legislation however in this case given that we will already have this protocol and also an agreement on avoiding double taxation until we clarify the mechanism of the way this will this will interact it's not clear what we will refer to is it national legislation a taxing services based on national legislation or are we going to move to is core relevant DTA so that is why the wording probably needs to be be slightly adjusted here and Perhaps a minor technical aspect, a comment or proposal to think about this, how we're going to actually apply this in practice.","start":8898.87,"end":8969.75,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"As","start":8898.87,"end":8899.11},{"text":"for","start":8899.11,"end":8899.59},{"text":"comment","start":8899.99,"end":8900.51},{"text":"that","start":8900.51,"end":8900.71},{"text":"the","start":8900.71,"end":8900.83},{"text":"protocol","start":8900.83,"end":8901.59},{"text":"is","start":8903.55,"end":8903.71},{"text":"not","start":8903.71,"end":8904.19},{"text":"applied","start":8904.19,"end":8904.75},{"text":"if","start":8904.83,"end":8905.03},{"text":"the","start":8905.03,"end":8905.11},{"text":"country","start":8905.11,"end":8905.47},{"text":"of","start":8905.47,"end":8905.63},{"text":"residence","start":8905.63,"end":8906.15},{"text":"has","start":8906.15,"end":8906.35},{"text":"an","start":8906.39,"end":8906.47},{"text":"excessively","start":8906.51,"end":8907.15},{"text":"low","start":8907.15,"end":8907.47},{"text":"rate","start":8907.47,"end":8907.75},{"text":"of","start":8907.75,"end":8907.87},{"text":"taxation","start":8907.87,"end":8908.47},{"text":"then","start":8908.47,"end":8908.67},{"text":"what","start":8908.67,"end":8908.87},{"text":"do","start":8908.87,"end":8909.03},{"text":"we","start":8909.03,"end":8909.23},{"text":"then","start":8909.39,"end":8909.63},{"text":"where","start":8909.63,"end":8909.95},{"text":"what","start":8910.31,"end":8910.59},{"text":"should","start":8910.59,"end":8910.75},{"text":"we","start":8910.75,"end":8911.07},{"text":"refer","start":8911.07,"end":8911.55},{"text":"to","start":8911.55,"end":8911.79},{"text":"if","start":8912.19,"end":8912.43},{"text":"we","start":8912.43,"end":8912.59},{"text":"read","start":8912.59,"end":8912.91},{"text":"the","start":8912.91,"end":8913.11},{"text":"UN","start":8913.11,"end":8913.71},{"text":"provision","start":8913.71,"end":8914.35},{"text":"of","start":8914.35,"end":8914.43},{"text":"the","start":8914.43,"end":8914.55},{"text":"UN","start":8914.55,"end":8914.91},{"text":"model","start":8914.91,"end":8915.23},{"text":"convention","start":8915.23,"end":8915.83},{"text":"it's","start":8915.83,"end":8916.07},{"text":"clear","start":8916.07,"end":8916.35},{"text":"that","start":8916.35,"end":8916.59},{"text":"then","start":8916.59,"end":8916.83},{"text":"we","start":8916.83,"end":8917.23},{"text":"we","start":8917.47,"end":8917.71},{"text":"kind","start":8917.71,"end":8917.99},{"text":"of","start":8917.99,"end":8918.07},{"text":"refer","start":8918.07,"end":8918.43},{"text":"back","start":8918.43,"end":8918.75},{"text":"to","start":8918.75,"end":8918.91},{"text":"national","start":8919.07,"end":8919.59},{"text":"legislation","start":8919.59,"end":8920.35},{"text":"however","start":8920.35,"end":8920.87},{"text":"in","start":8920.87,"end":8920.99},{"text":"this","start":8920.99,"end":8921.15},{"text":"case","start":8921.15,"end":8921.55},{"text":"given","start":8921.55,"end":8921.95},{"text":"that","start":8921.95,"end":8922.43},{"text":"we","start":8922.75,"end":8922.95},{"text":"will","start":8922.95,"end":8923.07},{"text":"already","start":8923.07,"end":8923.39},{"text":"have","start":8923.39,"end":8923.55},{"text":"this","start":8923.55,"end":8923.71},{"text":"protocol","start":8923.71,"end":8924.51},{"text":"and","start":8924.75,"end":8925.07},{"text":"also","start":8925.07,"end":8925.71},{"text":"an","start":8925.79,"end":8925.87},{"text":"agreement","start":8925.87,"end":8926.59},{"text":"on","start":8926.59,"end":8926.75},{"text":"avoiding","start":8926.75,"end":8927.23},{"text":"double","start":8927.71,"end":8928.03},{"text":"taxation","start":8928.03,"end":8928.75},{"text":"until","start":8928.75,"end":8928.99},{"text":"we","start":8928.99,"end":8929.23},{"text":"clarify","start":8929.23,"end":8929.79},{"text":"the","start":8929.79,"end":8929.91},{"text":"mechanism","start":8929.91,"end":8930.51},{"text":"of","start":8930.51,"end":8930.59},{"text":"the","start":8930.59,"end":8930.75},{"text":"way","start":8930.75,"end":8930.91},{"text":"this","start":8930.91,"end":8931.23},{"text":"will","start":8931.23,"end":8931.39},{"text":"this","start":8931.79,"end":8932.03},{"text":"will","start":8932.03,"end":8932.35},{"text":"interact","start":8932.83,"end":8933.43},{"text":"it's","start":8933.63,"end":8933.87},{"text":"not","start":8933.87,"end":8934.19},{"text":"clear","start":8934.27,"end":8934.59},{"text":"what","start":8934.59,"end":8934.91},{"text":"we","start":8934.91,"end":8935.23},{"text":"will","start":8935.23,"end":8935.47},{"text":"refer","start":8935.47,"end":8935.95},{"text":"to","start":8935.95,"end":8936.19},{"text":"is","start":8936.35,"end":8936.55},{"text":"it","start":8936.55,"end":8936.67},{"text":"national","start":8936.83,"end":8937.27},{"text":"legislation","start":8937.27,"end":8938.11},{"text":"a","start":8939.47,"end":8939.51},{"text":"taxing","start":8939.51,"end":8940.11},{"text":"services","start":8940.11,"end":8940.75},{"text":"based","start":8940.75,"end":8940.99},{"text":"on","start":8940.99,"end":8941.19},{"text":"national","start":8941.19,"end":8941.55},{"text":"legislation","start":8941.55,"end":8942.11},{"text":"or","start":8942.11,"end":8942.43},{"text":"are","start":8942.43,"end":8942.51},{"text":"we","start":8942.51,"end":8942.75},{"text":"going","start":8942.75,"end":8943.07},{"text":"to","start":8943.07,"end":8943.19},{"text":"move","start":8943.19,"end":8943.71},{"text":"to","start":8943.71,"end":8943.95},{"text":"is","start":8943.95,"end":8944.27},{"text":"core","start":8944.35,"end":8944.87},{"text":"relevant","start":8944.87,"end":8945.35},{"text":"DTA","start":8945.35,"end":8946.19},{"text":"so","start":8948.35,"end":8948.83},{"text":"that","start":8951.63,"end":8951.95},{"text":"is","start":8951.95,"end":8952.19},{"text":"why","start":8952.19,"end":8952.67},{"text":"the","start":8954.91,"end":8955.03},{"text":"wording","start":8955.03,"end":8955.55},{"text":"probably","start":8956.03,"end":8956.43},{"text":"needs","start":8956.43,"end":8956.87},{"text":"to","start":8956.87,"end":8957.03},{"text":"be","start":8957.03,"end":8957.55},{"text":"be","start":8958.11,"end":8958.43},{"text":"slightly","start":8958.43,"end":8959.07},{"text":"adjusted","start":8959.07,"end":8959.55},{"text":"here","start":8959.55,"end":8959.87},{"text":"and","start":8960.27,"end":8960.67},{"text":"Perhaps","start":8961.71,"end":8962.15},{"text":"a","start":8962.55,"end":8962.59},{"text":"minor","start":8962.59,"end":8963.11},{"text":"technical","start":8963.43,"end":8963.99},{"text":"aspect,","start":8963.99,"end":8964.47},{"text":"a","start":8964.47,"end":8964.51},{"text":"comment","start":8964.51,"end":8965.03},{"text":"or","start":8965.03,"end":8965.11},{"text":"proposal","start":8965.11,"end":8965.75},{"text":"to","start":8965.75,"end":8965.83},{"text":"think","start":8965.83,"end":8966.15},{"text":"about","start":8966.15,"end":8966.47},{"text":"this,","start":8966.47,"end":8966.71},{"text":"how","start":8967.19,"end":8967.51},{"text":"we're","start":8967.51,"end":8967.71},{"text":"going","start":8967.71,"end":8967.91},{"text":"to","start":8967.91,"end":8968.03},{"text":"actually","start":8968.03,"end":8968.35},{"text":"apply","start":8968.35,"end":8968.71},{"text":"this","start":8968.71,"end":8968.95},{"text":"in","start":8968.95,"end":8969.03},{"text":"practice.","start":8969.03,"end":8969.75}]},{"text":"For example, for us, we don't see a problem, but the way legislation, we don't know how the legislation is in all different countries, but how does this mechanism work?","start":8969.99,"end":8981.91,"topics":[],"words":[{"text":"For","start":8969.99,"end":8970.15},{"text":"example,","start":8970.15,"end":8970.71},{"text":"for","start":8971.27,"end":8971.51},{"text":"us,","start":8971.51,"end":8971.67},{"text":"we","start":8971.67,"end":8971.83},{"text":"don't","start":8971.83,"end":8972.19},{"text":"see","start":8972.19,"end":8972.31},{"text":"a","start":8972.31,"end":8972.35},{"text":"problem,","start":8972.35,"end":8972.95},{"text":"but","start":8973.75,"end":8974.07},{"text":"the","start":8975.19,"end":8975.35},{"text":"way","start":8975.35,"end":8975.67},{"text":"legislation,","start":8976.07,"end":8976.95},{"text":"we","start":8977.11,"end":8977.27},{"text":"don't","start":8977.27,"end":8977.55},{"text":"know","start":8977.55,"end":8977.75},{"text":"how","start":8977.75,"end":8977.91},{"text":"the","start":8977.91,"end":8977.99},{"text":"legislation","start":8977.99,"end":8978.79},{"text":"is","start":8978.79,"end":8979.03},{"text":"in","start":8979.03,"end":8979.27},{"text":"all","start":8979.27,"end":8979.43},{"text":"different","start":8979.43,"end":8979.83},{"text":"countries,","start":8979.83,"end":8980.31},{"text":"but","start":8980.31,"end":8980.55},{"text":"how","start":8980.71,"end":8980.79},{"text":"does","start":8980.79,"end":8980.95},{"text":"this","start":8980.95,"end":8981.11},{"text":"mechanism","start":8981.11,"end":8981.67},{"text":"work?","start":8981.67,"end":8981.91}]},{"text":"You need to check the rate of taxation at the country of residence, if using paragraph one if we look at the general tax rate then it's easy at the time of the transaction and the payment of profit however if you look at if we apply sub paragraph 2a then we have special regimes deductions I'm I'm almost done then then that could be only determined at the end of the fiscal year and then that case the application of the protocol we already apply rate at source and at the end of the year we will probably need to refer to national legislation.","start":8982.23,"end":9027.11,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"You","start":8982.23,"end":8982.35},{"text":"need","start":8982.35,"end":8982.63},{"text":"to","start":8982.63,"end":8982.79},{"text":"check","start":8982.79,"end":8983.11},{"text":"the","start":8983.67,"end":8983.91},{"text":"rate","start":8984.87,"end":8985.15},{"text":"of","start":8985.15,"end":8985.27},{"text":"taxation","start":8985.27,"end":8985.83},{"text":"at","start":8985.83,"end":8985.95},{"text":"the","start":8985.95,"end":8986.11},{"text":"country","start":8986.55,"end":8986.91},{"text":"of","start":8986.91,"end":8987.03},{"text":"residence,","start":8987.03,"end":8987.59},{"text":"if","start":8987.59,"end":8987.91},{"text":"using","start":8987.99,"end":8988.39},{"text":"paragraph","start":8989.43,"end":8989.87},{"text":"one","start":8989.87,"end":8990.03},{"text":"if","start":8990.03,"end":8990.15},{"text":"we","start":8990.15,"end":8990.23},{"text":"look","start":8990.23,"end":8990.39},{"text":"at","start":8990.39,"end":8990.51},{"text":"the","start":8990.51,"end":8990.63},{"text":"general","start":8990.63,"end":8991.19},{"text":"tax","start":8991.19,"end":8991.59},{"text":"rate","start":8991.59,"end":8991.87},{"text":"then","start":8991.87,"end":8992.07},{"text":"it's","start":8992.07,"end":8992.31},{"text":"easy","start":8992.31,"end":8992.79},{"text":"at","start":8992.79,"end":8992.95},{"text":"the","start":8992.95,"end":8993.07},{"text":"time","start":8993.07,"end":8993.51},{"text":"of","start":8993.51,"end":8993.75},{"text":"the","start":8993.75,"end":8993.83},{"text":"transaction","start":8993.83,"end":8994.79},{"text":"and","start":8994.79,"end":8995.35},{"text":"the","start":8995.99,"end":8996.19},{"text":"payment","start":8996.55,"end":8996.91},{"text":"of","start":8996.91,"end":8996.99},{"text":"profit","start":8996.99,"end":8997.35},{"text":"however","start":8997.35,"end":8997.83},{"text":"if","start":8998.07,"end":8998.31},{"text":"you","start":8998.51,"end":8998.59},{"text":"look","start":8998.63,"end":8998.83},{"text":"at","start":8998.83,"end":8998.95},{"text":"if","start":8999.83,"end":8999.99},{"text":"we","start":8999.99,"end":9000.11},{"text":"apply","start":9000.11,"end":9000.63},{"text":"sub","start":9000.63,"end":9001.03},{"text":"paragraph","start":9001.03,"end":9001.43},{"text":"2a","start":9001.43,"end":9002.07},{"text":"then","start":9002.07,"end":9002.23},{"text":"we","start":9002.23,"end":9002.39},{"text":"have","start":9002.39,"end":9002.63},{"text":"special","start":9003.11,"end":9003.59},{"text":"regimes","start":9003.59,"end":9004.55},{"text":"deductions","start":9005.19,"end":9006.07},{"text":"I'm","start":9006.07,"end":9006.55},{"text":"I'm","start":9006.55,"end":9006.79},{"text":"almost","start":9006.79,"end":9007.03},{"text":"done","start":9007.03,"end":9007.27},{"text":"then","start":9007.51,"end":9007.83},{"text":"then","start":9008.23,"end":9008.87},{"text":"that","start":9009.43,"end":9009.75},{"text":"could","start":9010.23,"end":9010.43},{"text":"be","start":9010.43,"end":9010.79},{"text":"only","start":9010.79,"end":9011.19},{"text":"determined","start":9011.19,"end":9011.71},{"text":"at","start":9011.71,"end":9011.79},{"text":"the","start":9011.79,"end":9011.87},{"text":"end","start":9011.87,"end":9012.15},{"text":"of","start":9012.15,"end":9012.23},{"text":"the","start":9012.23,"end":9012.39},{"text":"fiscal","start":9012.63,"end":9013.03},{"text":"year","start":9013.03,"end":9013.43},{"text":"and","start":9013.59,"end":9013.79},{"text":"then","start":9013.79,"end":9013.99},{"text":"that","start":9014.15,"end":9014.31},{"text":"case","start":9014.31,"end":9014.79},{"text":"the","start":9015.03,"end":9015.19},{"text":"application","start":9016.47,"end":9016.99},{"text":"of","start":9016.99,"end":9017.07},{"text":"the","start":9017.07,"end":9017.15},{"text":"protocol","start":9017.15,"end":9017.59},{"text":"we","start":9017.59,"end":9017.83},{"text":"already","start":9017.83,"end":9018.39},{"text":"apply","start":9018.39,"end":9018.79},{"text":"rate","start":9019.27,"end":9019.43},{"text":"at","start":9019.43,"end":9019.67},{"text":"source","start":9019.67,"end":9020.23},{"text":"and","start":9020.23,"end":9020.43},{"text":"at","start":9020.43,"end":9020.51},{"text":"the","start":9020.51,"end":9020.71},{"text":"end","start":9020.71,"end":9021.03},{"text":"of","start":9021.03,"end":9021.35},{"text":"the","start":9021.35,"end":9021.43},{"text":"year","start":9021.87,"end":9022.47},{"text":"we","start":9023.19,"end":9023.59},{"text":"will","start":9023.59,"end":9023.75},{"text":"probably","start":9023.75,"end":9024.23},{"text":"need","start":9024.23,"end":9024.43},{"text":"to","start":9024.43,"end":9024.59},{"text":"refer","start":9024.59,"end":9024.95},{"text":"to","start":9024.95,"end":9025.11},{"text":"national","start":9025.11,"end":9025.83},{"text":"legislation.","start":9026.07,"end":9027.11}]},{"text":"In our legislation we will take into account withholding tax but tax withheld somewhere else but I don't know how it works in other legislations.","start":9029.83,"end":9041.23,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"In","start":9029.83,"end":9030.07},{"text":"our","start":9030.07,"end":9030.31},{"text":"legislation","start":9030.71,"end":9031.43},{"text":"we","start":9031.43,"end":9031.59},{"text":"will","start":9031.59,"end":9031.75},{"text":"take","start":9031.75,"end":9031.99},{"text":"into","start":9031.99,"end":9032.27},{"text":"account","start":9032.27,"end":9032.95},{"text":"withholding","start":9033.67,"end":9034.31},{"text":"tax","start":9034.31,"end":9034.71},{"text":"but","start":9034.71,"end":9035.11},{"text":"tax","start":9035.35,"end":9035.75},{"text":"withheld","start":9035.75,"end":9036.31},{"text":"somewhere","start":9036.47,"end":9036.87},{"text":"else","start":9036.87,"end":9037.03},{"text":"but","start":9037.03,"end":9037.51},{"text":"I","start":9037.75,"end":9037.79},{"text":"don't","start":9037.79,"end":9038.11},{"text":"know","start":9038.11,"end":9038.19},{"text":"how","start":9038.19,"end":9038.35},{"text":"it","start":9038.35,"end":9038.43},{"text":"works","start":9038.43,"end":9038.75},{"text":"in","start":9038.75,"end":9038.95},{"text":"other","start":9038.95,"end":9039.51},{"text":"legislations.","start":9040.19,"end":9041.23}]},{"text":"We have to make sure that one type of income is not taxed twice basically.","start":9041.23,"end":9045.75,"topics":[],"words":[{"text":"We","start":9041.23,"end":9041.31},{"text":"have","start":9041.31,"end":9041.43},{"text":"to","start":9041.43,"end":9041.55},{"text":"make","start":9041.55,"end":9041.75},{"text":"sure","start":9041.75,"end":9041.91},{"text":"that","start":9041.91,"end":9042.15},{"text":"one","start":9042.15,"end":9042.39},{"text":"type","start":9042.39,"end":9042.71},{"text":"of","start":9042.71,"end":9042.95},{"text":"income","start":9043.83,"end":9044.23},{"text":"is","start":9044.23,"end":9044.39},{"text":"not","start":9044.39,"end":9044.67},{"text":"taxed","start":9044.67,"end":9045.07},{"text":"twice","start":9045.07,"end":9045.35},{"text":"basically.","start":9045.35,"end":9045.75}]},{"text":"Thank you for your attention.","start":9045.75,"end":9046.63,"topics":[],"words":[{"text":"Thank","start":9045.75,"end":9045.91},{"text":"you","start":9045.91,"end":9045.99},{"text":"for","start":9045.99,"end":9046.11},{"text":"your","start":9046.11,"end":9046.23},{"text":"attention.","start":9046.23,"end":9046.63}]}]}],"speaker":{"name":null,"affiliation":"RUS","affiliation_full":"Russian Federation","group":null,"function":"Representative"}},{"statement_number":54,"start":9049.11,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=9050","paragraphs":[{"sentences":[{"text":"Thank you very much, Russia.","start":9049.11,"end":9050.27,"topics":[],"words":[{"text":"Thank","start":9049.11,"end":9049.35},{"text":"you","start":9049.35,"end":9049.43},{"text":"very","start":9049.43,"end":9049.63},{"text":"much,","start":9049.63,"end":9049.91},{"text":"Russia.","start":9049.91,"end":9050.27}]},{"text":"And I think you have very eloquently explained and highlighted the difficulty that we have and what we have to consider in the negotiation, which is a group of countries that are striving for consensus, but we have very divergent views and we have a minority, we probably have a majority.","start":9050.27,"end":9071.67,"topics":[],"words":[{"text":"And","start":9050.27,"end":9050.51},{"text":"I","start":9050.51,"end":9050.55},{"text":"think","start":9050.55,"end":9050.79},{"text":"you","start":9050.79,"end":9050.95},{"text":"have","start":9050.95,"end":9051.23},{"text":"very","start":9051.23,"end":9051.59},{"text":"eloquently","start":9051.59,"end":9052.55},{"text":"explained","start":9052.55,"end":9053.27},{"text":"and","start":9053.91,"end":9054.47},{"text":"highlighted","start":9054.63,"end":9055.67},{"text":"the","start":9056.23,"end":9056.31},{"text":"difficulty","start":9056.31,"end":9057.03},{"text":"that","start":9057.11,"end":9057.27},{"text":"we","start":9057.27,"end":9057.39},{"text":"have","start":9057.39,"end":9057.63},{"text":"and","start":9057.63,"end":9057.75},{"text":"what","start":9057.75,"end":9057.95},{"text":"we","start":9057.95,"end":9058.07},{"text":"have","start":9058.07,"end":9058.23},{"text":"to","start":9058.23,"end":9058.35},{"text":"consider","start":9058.35,"end":9058.95},{"text":"in","start":9058.95,"end":9059.11},{"text":"the","start":9059.11,"end":9059.19},{"text":"negotiation,","start":9059.19,"end":9060.03},{"text":"which","start":9060.03,"end":9060.31},{"text":"is","start":9060.31,"end":9060.63},{"text":"a","start":9061.67,"end":9061.75},{"text":"group","start":9061.75,"end":9062.15},{"text":"of","start":9062.31,"end":9062.63},{"text":"countries","start":9062.63,"end":9063.35},{"text":"that","start":9063.35,"end":9063.67},{"text":"are","start":9064.15,"end":9064.31},{"text":"striving","start":9064.31,"end":9064.87},{"text":"for","start":9064.87,"end":9065.27},{"text":"consensus,","start":9065.27,"end":9066.07},{"text":"but","start":9066.07,"end":9066.39},{"text":"we","start":9066.47,"end":9066.63},{"text":"have","start":9066.63,"end":9067.19},{"text":"very","start":9067.27,"end":9067.51},{"text":"divergent","start":9067.51,"end":9068.27},{"text":"views","start":9068.27,"end":9068.63},{"text":"and","start":9068.63,"end":9068.79},{"text":"we","start":9068.79,"end":9068.95},{"text":"have","start":9068.95,"end":9069.15},{"text":"a","start":9069.15,"end":9069.19},{"text":"minority,","start":9069.19,"end":9069.91},{"text":"we","start":9069.91,"end":9070.03},{"text":"probably","start":9070.03,"end":9070.35},{"text":"have","start":9070.35,"end":9070.55},{"text":"a","start":9070.55,"end":9070.59},{"text":"majority.","start":9070.59,"end":9071.67}]},{"text":"And the way forward, of course, is to try and marry these two groups as much as possible to see how we can increase the majority by including the views from the minority.","start":9072.23,"end":9086.51,"topics":[],"words":[{"text":"And","start":9072.23,"end":9072.51},{"text":"the","start":9072.51,"end":9072.63},{"text":"way","start":9072.63,"end":9072.95},{"text":"forward,","start":9072.95,"end":9073.59},{"text":"of","start":9073.63,"end":9073.75},{"text":"course,","start":9073.75,"end":9074.15},{"text":"is","start":9074.15,"end":9074.27},{"text":"to","start":9074.27,"end":9074.59},{"text":"try","start":9074.59,"end":9074.79},{"text":"and","start":9074.79,"end":9075.43},{"text":"marry","start":9076.07,"end":9076.55},{"text":"these","start":9076.55,"end":9076.95},{"text":"two","start":9076.95,"end":9077.27},{"text":"groups","start":9077.27,"end":9077.75},{"text":"as","start":9077.75,"end":9077.91},{"text":"much","start":9077.91,"end":9078.15},{"text":"as","start":9078.15,"end":9078.31},{"text":"possible","start":9078.31,"end":9078.79},{"text":"to","start":9078.79,"end":9078.91},{"text":"see","start":9078.95,"end":9079.35},{"text":"how","start":9079.35,"end":9079.75},{"text":"we","start":9079.83,"end":9080.07},{"text":"can","start":9080.07,"end":9080.39},{"text":"increase","start":9080.39,"end":9081.07},{"text":"the","start":9081.07,"end":9081.19},{"text":"majority","start":9081.19,"end":9082.07},{"text":"by","start":9083.03,"end":9083.51},{"text":"including","start":9084.15,"end":9084.87},{"text":"the","start":9084.87,"end":9084.99},{"text":"views","start":9084.99,"end":9085.43},{"text":"from","start":9085.43,"end":9085.71},{"text":"the","start":9085.71,"end":9085.83},{"text":"minority.","start":9085.83,"end":9086.51}]},{"text":"And I think that is the big challenge we have now.","start":9086.51,"end":9089.35,"topics":[],"words":[{"text":"And","start":9086.51,"end":9086.63},{"text":"I","start":9086.63,"end":9086.71},{"text":"think","start":9086.71,"end":9087.15},{"text":"that","start":9087.15,"end":9087.75},{"text":"is","start":9087.75,"end":9087.91},{"text":"the","start":9087.91,"end":9087.99},{"text":"big","start":9087.99,"end":9088.23},{"text":"challenge","start":9088.23,"end":9088.71},{"text":"we","start":9088.71,"end":9088.87},{"text":"have","start":9088.87,"end":9089.03},{"text":"now.","start":9089.03,"end":9089.35}]},{"text":"And I invite you all to consider what our delegate from Russia said about this flexibility.","start":9089.35,"end":9096.31,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"And","start":9089.35,"end":9089.99},{"text":"I","start":9090.71,"end":9090.95},{"text":"invite","start":9091.03,"end":9091.51},{"text":"you","start":9091.51,"end":9091.63},{"text":"all","start":9091.63,"end":9091.99},{"text":"to","start":9091.99,"end":9092.23},{"text":"consider","start":9092.23,"end":9092.79},{"text":"what","start":9092.79,"end":9093.19},{"text":"our","start":9093.19,"end":9093.35},{"text":"delegate","start":9093.35,"end":9093.83},{"text":"from","start":9093.83,"end":9094.07},{"text":"Russia","start":9094.07,"end":9094.39},{"text":"said","start":9094.39,"end":9094.67},{"text":"about","start":9094.67,"end":9094.95},{"text":"this","start":9094.95,"end":9095.35},{"text":"flexibility.","start":9095.35,"end":9096.31}]},{"text":"Thank you.","start":9096.55,"end":9096.95,"topics":[],"words":[{"text":"Thank","start":9096.55,"end":9096.79},{"text":"you.","start":9096.79,"end":9096.95}]},{"text":"Ireland, please go ahead.","start":9099.83,"end":9101.35,"topics":[],"words":[{"text":"Ireland,","start":9099.83,"end":9100.31},{"text":"please","start":9100.31,"end":9100.79},{"text":"go","start":9100.79,"end":9101.03},{"text":"ahead.","start":9101.03,"end":9101.35}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":55,"start":9104.63,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=9105","paragraphs":[{"sentences":[{"text":"Thank you, Madam Co-Lead, for giving me the floor and also thank you for all the work done.","start":9104.63,"end":9108.35,"topics":[],"words":[{"text":"Thank","start":9104.63,"end":9104.87},{"text":"you,","start":9104.87,"end":9104.99},{"text":"Madam","start":9104.99,"end":9105.27},{"text":"Co-Lead,","start":9105.27,"end":9105.75},{"text":"for","start":9105.75,"end":9106.07},{"text":"giving","start":9106.07,"end":9106.27},{"text":"me","start":9106.27,"end":9106.39},{"text":"the","start":9106.39,"end":9106.47},{"text":"floor","start":9106.47,"end":9106.79},{"text":"and","start":9106.79,"end":9107.11},{"text":"also","start":9107.11,"end":9107.31},{"text":"thank","start":9107.31,"end":9107.55},{"text":"you","start":9107.55,"end":9107.63},{"text":"for","start":9107.63,"end":9107.75},{"text":"all","start":9107.75,"end":9107.87},{"text":"the","start":9107.87,"end":9107.95},{"text":"work","start":9107.95,"end":9108.15},{"text":"done.","start":9108.15,"end":9108.35}]}]},{"sentences":[{"text":"By you and the Secretariat since we last met in February.","start":9108.35,"end":9110.63,"topics":[],"words":[{"text":"By","start":9108.35,"end":9108.55},{"text":"you","start":9108.55,"end":9108.63},{"text":"and","start":9108.63,"end":9108.75},{"text":"the","start":9108.75,"end":9108.83},{"text":"Secretariat","start":9108.83,"end":9109.47},{"text":"since","start":9109.47,"end":9109.63},{"text":"we","start":9109.63,"end":9109.71},{"text":"last","start":9109.71,"end":9109.91},{"text":"met","start":9109.91,"end":9110.07},{"text":"in","start":9110.07,"end":9110.15},{"text":"February.","start":9110.15,"end":9110.63}]}]},{"sentences":[{"text":"Given the short timeframe we have for discussing the protocol that you alluded to, I don't want to spend too much time repeating what's been said already, but I will note that we echo the concerns and comments of the delegates for the UK, Italy, the Netherlands, Switzerland, France, Belgium, Norway, Austria, Germany, Czechia.","start":9112.27,"end":9130.23,"topics":[],"words":[{"text":"Given","start":9112.27,"end":9112.51},{"text":"the","start":9112.51,"end":9112.79},{"text":"short","start":9112.79,"end":9113.15},{"text":"timeframe","start":9113.15,"end":9113.63},{"text":"we","start":9113.63,"end":9113.71},{"text":"have","start":9113.71,"end":9113.87},{"text":"for","start":9113.87,"end":9113.99},{"text":"discussing","start":9113.99,"end":9114.31},{"text":"the","start":9114.31,"end":9114.39},{"text":"protocol","start":9114.39,"end":9114.87},{"text":"that","start":9114.87,"end":9115.03},{"text":"you","start":9115.03,"end":9115.15},{"text":"alluded","start":9115.15,"end":9115.47},{"text":"to,","start":9115.47,"end":9115.59},{"text":"I","start":9115.59,"end":9115.91},{"text":"don't","start":9115.91,"end":9116.55},{"text":"want","start":9116.55,"end":9116.71},{"text":"to","start":9116.71,"end":9116.79},{"text":"spend","start":9116.79,"end":9117.07},{"text":"too","start":9117.07,"end":9117.15},{"text":"much","start":9117.15,"end":9117.35},{"text":"time","start":9117.35,"end":9117.59},{"text":"repeating","start":9117.59,"end":9117.99},{"text":"what's","start":9117.99,"end":9118.31},{"text":"been","start":9118.31,"end":9118.47},{"text":"said","start":9118.47,"end":9118.67},{"text":"already,","start":9118.67,"end":9119.03},{"text":"but","start":9119.67,"end":9119.87},{"text":"I","start":9119.87,"end":9119.91},{"text":"will","start":9119.91,"end":9120.03},{"text":"note","start":9120.03,"end":9120.23},{"text":"that","start":9120.23,"end":9120.35},{"text":"we","start":9120.35,"end":9120.47},{"text":"echo","start":9120.47,"end":9120.79},{"text":"the","start":9120.79,"end":9121.03},{"text":"concerns","start":9121.11,"end":9121.63},{"text":"and","start":9121.63,"end":9121.75},{"text":"comments","start":9121.75,"end":9122.19},{"text":"of","start":9122.19,"end":9122.27},{"text":"the","start":9122.27,"end":9122.35},{"text":"delegates","start":9122.35,"end":9122.75},{"text":"for","start":9122.75,"end":9122.87},{"text":"the","start":9122.87,"end":9122.95},{"text":"UK,","start":9122.95,"end":9123.59},{"text":"Italy,","start":9123.59,"end":9124.15},{"text":"the","start":9124.23,"end":9124.35},{"text":"Netherlands,","start":9124.35,"end":9125.03},{"text":"Switzerland,","start":9125.27,"end":9125.91},{"text":"France,","start":9126.07,"end":9126.79},{"text":"Belgium,","start":9126.83,"end":9127.35},{"text":"Norway,","start":9127.43,"end":9127.99},{"text":"Austria,","start":9128.23,"end":9128.87},{"text":"Germany,","start":9129.11,"end":9129.67},{"text":"Czechia.","start":9129.67,"end":9130.23}]}]},{"sentences":[{"text":"Japan, Finland, China, Singapore, the UAE and others.","start":9130.31,"end":9133.67,"topics":[],"words":[{"text":"Japan,","start":9130.31,"end":9130.87},{"text":"Finland,","start":9131.03,"end":9131.51},{"text":"China,","start":9131.51,"end":9131.99},{"text":"Singapore,","start":9132.23,"end":9132.79},{"text":"the","start":9132.79,"end":9132.87},{"text":"UAE","start":9132.87,"end":9133.15},{"text":"and","start":9133.15,"end":9133.31},{"text":"others.","start":9133.31,"end":9133.67}]}]},{"sentences":[{"text":"Thank you as well for explaining.","start":9135.19,"end":9136.35,"topics":[],"words":[{"text":"Thank","start":9135.19,"end":9135.39},{"text":"you","start":9135.39,"end":9135.51},{"text":"as","start":9135.51,"end":9135.59},{"text":"well","start":9135.59,"end":9135.71},{"text":"for","start":9135.71,"end":9135.87},{"text":"explaining.","start":9135.87,"end":9136.35}]}]},{"sentences":[{"text":"How the 29 June version of the document was replaced with this version because it didn't have the sufficient support?","start":9136.35,"end":9142.31,"topics":[],"words":[{"text":"How","start":9136.35,"end":9136.47},{"text":"the","start":9136.47,"end":9136.59},{"text":"29","start":9136.59,"end":9137.23},{"text":"June","start":9137.23,"end":9137.55},{"text":"version","start":9137.55,"end":9138.11},{"text":"of","start":9138.11,"end":9138.19},{"text":"the","start":9138.19,"end":9138.59},{"text":"document","start":9138.59,"end":9139.03},{"text":"was","start":9139.03,"end":9139.15},{"text":"replaced","start":9139.15,"end":9139.63},{"text":"with","start":9139.63,"end":9139.75},{"text":"this","start":9139.75,"end":9139.91},{"text":"version","start":9139.91,"end":9140.27},{"text":"because","start":9140.27,"end":9140.55},{"text":"it","start":9140.55,"end":9140.63},{"text":"didn't","start":9140.63,"end":9141.03},{"text":"have","start":9141.03,"end":9141.19},{"text":"the","start":9141.19,"end":9141.51},{"text":"sufficient","start":9141.51,"end":9141.91},{"text":"support?","start":9141.91,"end":9142.31}]}]},{"sentences":[{"text":"That was one of the questions we had.","start":9142.31,"end":9143.79,"topics":[],"words":[{"text":"That","start":9142.31,"end":9142.43},{"text":"was","start":9142.43,"end":9142.71},{"text":"one","start":9142.71,"end":9142.87},{"text":"of","start":9142.87,"end":9142.95},{"text":"the","start":9142.95,"end":9143.03},{"text":"questions","start":9143.03,"end":9143.43},{"text":"we","start":9143.43,"end":9143.55},{"text":"had.","start":9143.55,"end":9143.79}]}]},{"sentences":[{"text":"We were one of.","start":9145.07,"end":9145.55,"topics":[],"words":[{"text":"We","start":9145.07,"end":9145.19},{"text":"were","start":9145.19,"end":9145.31},{"text":"one","start":9145.31,"end":9145.47},{"text":"of.","start":9145.47,"end":9145.55}]}]},{"sentences":[{"text":"Those countries who had sent written comments supporting the direction of travel in that version, so thank you for clarifying.","start":9145.55,"end":9152.03,"topics":[],"words":[{"text":"Those","start":9145.55,"end":9146.03},{"text":"countries","start":9146.11,"end":9146.55},{"text":"who","start":9146.55,"end":9146.63},{"text":"had","start":9146.63,"end":9146.75},{"text":"sent","start":9146.75,"end":9146.91},{"text":"written","start":9146.91,"end":9147.15},{"text":"comments","start":9147.15,"end":9147.51},{"text":"supporting","start":9147.51,"end":9148.03},{"text":"the","start":9148.03,"end":9148.19},{"text":"direction","start":9148.19,"end":9148.59},{"text":"of","start":9148.59,"end":9148.67},{"text":"travel","start":9148.67,"end":9149.15},{"text":"in","start":9150.47,"end":9150.59},{"text":"that","start":9150.59,"end":9150.71},{"text":"version,","start":9150.71,"end":9151.07},{"text":"so","start":9151.07,"end":9151.15},{"text":"thank","start":9151.15,"end":9151.35},{"text":"you","start":9151.35,"end":9151.43},{"text":"for","start":9151.43,"end":9151.55},{"text":"clarifying.","start":9151.55,"end":9152.03}]}]},{"sentences":[{"text":"Regarding the optionality within the protocol, we shared the views of the distinguished delegates of Switzerland.","start":9153.55,"end":9159.47,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Regarding","start":9153.55,"end":9154.11},{"text":"the","start":9154.11,"end":9154.43},{"text":"optionality","start":9154.59,"end":9155.23},{"text":"within","start":9155.23,"end":9155.47},{"text":"the","start":9155.47,"end":9155.55},{"text":"protocol,","start":9155.55,"end":9156.19},{"text":"we","start":9156.43,"end":9156.59},{"text":"shared","start":9156.59,"end":9156.87},{"text":"the","start":9156.87,"end":9156.95},{"text":"views","start":9156.95,"end":9157.31},{"text":"of","start":9157.31,"end":9157.43},{"text":"the","start":9157.43,"end":9157.63},{"text":"distinguished","start":9157.63,"end":9158.27},{"text":"delegates","start":9158.27,"end":9158.75},{"text":"of","start":9158.75,"end":9158.83},{"text":"Switzerland.","start":9158.83,"end":9159.47}]},{"text":"that we need flexibility both in terms of which treaties the protocol would apply to and which articles of the protocol would apply to which treaty.","start":9160.83,"end":9168.63,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"that","start":9160.83,"end":9160.91},{"text":"we","start":9160.91,"end":9160.99},{"text":"need","start":9160.99,"end":9161.15},{"text":"flexibility","start":9161.15,"end":9161.83},{"text":"both","start":9161.83,"end":9162.07},{"text":"in","start":9162.07,"end":9162.55},{"text":"terms","start":9162.55,"end":9162.95},{"text":"of","start":9162.95,"end":9163.11},{"text":"which","start":9163.15,"end":9163.55},{"text":"treaties","start":9163.55,"end":9164.07},{"text":"the","start":9164.07,"end":9164.15},{"text":"protocol","start":9164.15,"end":9164.63},{"text":"would","start":9164.63,"end":9164.75},{"text":"apply","start":9164.75,"end":9165.03},{"text":"to","start":9165.03,"end":9165.27},{"text":"and","start":9165.27,"end":9165.59},{"text":"which","start":9165.59,"end":9165.83},{"text":"articles","start":9165.83,"end":9166.31},{"text":"of","start":9166.31,"end":9166.39},{"text":"the","start":9166.39,"end":9166.47},{"text":"protocol","start":9166.47,"end":9167.03},{"text":"would","start":9167.03,"end":9167.19},{"text":"apply","start":9167.19,"end":9167.51},{"text":"to","start":9167.51,"end":9167.87},{"text":"which","start":9167.87,"end":9168.19},{"text":"treaty.","start":9168.19,"end":9168.63}]},{"text":"And finally, we would also add our voice to the points raised by the delegates for Norway, Austria and some others that the discussions would benefit from an economic impact assessment.","start":9169.51,"end":9181.35,"topics":[],"words":[{"text":"And","start":9169.51,"end":9170.03},{"text":"finally,","start":9170.15,"end":9170.79},{"text":"we","start":9171.99,"end":9172.11},{"text":"would","start":9172.11,"end":9172.23},{"text":"also","start":9172.23,"end":9172.55},{"text":"add","start":9172.55,"end":9172.67},{"text":"our","start":9172.67,"end":9172.79},{"text":"voice","start":9172.79,"end":9173.07},{"text":"to","start":9173.07,"end":9173.15},{"text":"the","start":9173.15,"end":9173.27},{"text":"points","start":9173.27,"end":9173.59},{"text":"raised","start":9173.59,"end":9173.95},{"text":"by","start":9173.95,"end":9174.07},{"text":"the","start":9174.07,"end":9174.23},{"text":"delegates","start":9174.31,"end":9174.79},{"text":"for","start":9174.79,"end":9174.91},{"text":"Norway,","start":9174.91,"end":9175.59},{"text":"Austria","start":9175.83,"end":9176.35},{"text":"and","start":9176.35,"end":9176.75},{"text":"some","start":9176.75,"end":9176.91},{"text":"others","start":9176.91,"end":9177.23},{"text":"that","start":9177.23,"end":9177.43},{"text":"the","start":9177.43,"end":9177.59},{"text":"discussions","start":9177.59,"end":9178.07},{"text":"would","start":9178.07,"end":9178.23},{"text":"benefit","start":9178.39,"end":9178.83},{"text":"from","start":9178.83,"end":9179.03},{"text":"an","start":9179.51,"end":9179.71},{"text":"economic","start":9179.87,"end":9180.35},{"text":"impact","start":9180.35,"end":9180.71},{"text":"assessment.","start":9180.71,"end":9181.35}]}]},{"sentences":[{"text":"Thank you.","start":9181.91,"end":9182.23,"topics":[],"words":[{"text":"Thank","start":9181.91,"end":9182.07},{"text":"you.","start":9182.07,"end":9182.23}]}]}],"speaker":{"name":null,"affiliation":"IRL","affiliation_full":"Ireland","group":null,"function":"Representative"}},{"statement_number":56,"start":9183.43,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=9184","paragraphs":[{"sentences":[{"text":"Thank you, Ireland.","start":9183.43,"end":9184.31,"topics":[],"words":[{"text":"Thank","start":9183.43,"end":9183.67},{"text":"you,","start":9183.67,"end":9183.83},{"text":"Ireland.","start":9183.83,"end":9184.31}]},{"text":"Malaysia, please.","start":9189.67,"end":9190.63,"topics":[],"words":[{"text":"Malaysia,","start":9189.67,"end":9190.07},{"text":"please.","start":9190.07,"end":9190.63}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":57,"start":9193.59,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=9194","paragraphs":[{"sentences":[{"text":"Thank you so much, co-lead.","start":9193.59,"end":9195.23,"topics":[],"words":[{"text":"Thank","start":9193.59,"end":9193.83},{"text":"you","start":9193.83,"end":9193.95},{"text":"so","start":9193.95,"end":9194.07},{"text":"much,","start":9194.07,"end":9194.47},{"text":"co-lead.","start":9194.71,"end":9195.23}]}]},{"sentences":[{"text":"As this is the first time I'm taking the floor for this session, allow me to thank the co-lead and secretariat for facilitating the discussion on the first protocol.","start":9195.35,"end":9203.91,"topics":[],"words":[{"text":"As","start":9195.35,"end":9195.51},{"text":"this","start":9195.51,"end":9195.67},{"text":"is","start":9195.67,"end":9195.83},{"text":"the","start":9196.07,"end":9196.23},{"text":"first","start":9196.23,"end":9196.51},{"text":"time","start":9196.51,"end":9196.67},{"text":"I'm","start":9196.67,"end":9196.87},{"text":"taking","start":9196.87,"end":9197.19},{"text":"the","start":9197.19,"end":9197.27},{"text":"floor","start":9197.27,"end":9197.51},{"text":"for","start":9197.51,"end":9197.67},{"text":"this","start":9197.67,"end":9197.87},{"text":"session,","start":9197.87,"end":9198.39},{"text":"allow","start":9198.39,"end":9198.91},{"text":"me","start":9198.91,"end":9199.11},{"text":"to","start":9199.11,"end":9199.23},{"text":"thank","start":9199.27,"end":9199.51},{"text":"the","start":9199.51,"end":9199.63},{"text":"co-lead","start":9199.63,"end":9200.15},{"text":"and","start":9200.15,"end":9200.39},{"text":"secretariat","start":9200.39,"end":9200.95},{"text":"for","start":9200.95,"end":9201.23},{"text":"facilitating","start":9201.23,"end":9201.95},{"text":"the","start":9201.95,"end":9202.03},{"text":"discussion","start":9202.03,"end":9202.79},{"text":"on","start":9202.79,"end":9202.91},{"text":"the","start":9202.91,"end":9203.03},{"text":"first","start":9203.03,"end":9203.27},{"text":"protocol.","start":9203.27,"end":9203.91}]}]},{"sentences":[{"text":"On general comments, we note that the draft aims to present one practical way forward by.","start":9204.87,"end":9209.11,"topics":[],"words":[{"text":"On","start":9204.87,"end":9205.03},{"text":"general","start":9205.03,"end":9205.31},{"text":"comments,","start":9205.31,"end":9205.75},{"text":"we","start":9205.75,"end":9205.91},{"text":"note","start":9205.91,"end":9206.07},{"text":"that","start":9206.07,"end":9206.23},{"text":"the","start":9206.23,"end":9206.31},{"text":"draft","start":9206.31,"end":9206.75},{"text":"aims","start":9206.75,"end":9206.95},{"text":"to","start":9206.95,"end":9207.07},{"text":"present","start":9207.07,"end":9207.51},{"text":"one","start":9207.51,"end":9207.75},{"text":"practical","start":9207.75,"end":9208.15},{"text":"way","start":9208.15,"end":9208.31},{"text":"forward","start":9208.31,"end":9208.87},{"text":"by.","start":9208.87,"end":9209.11}]}]},{"sentences":[{"text":"Offering a multilateral protocol that provides a detailed technical rule, specifically in the allocation of taxing rights for cross-border services.","start":9209.11,"end":9217.03,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."},{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"Offering","start":9209.11,"end":9209.67},{"text":"a","start":9209.83,"end":9209.87},{"text":"multilateral","start":9209.87,"end":9210.43},{"text":"protocol","start":9210.43,"end":9210.95},{"text":"that","start":9210.95,"end":9211.11},{"text":"provides","start":9211.11,"end":9211.55},{"text":"a","start":9211.55,"end":9211.59},{"text":"detailed","start":9211.59,"end":9212.11},{"text":"technical","start":9212.11,"end":9212.63},{"text":"rule,","start":9212.63,"end":9213.03},{"text":"specifically","start":9213.35,"end":9214.03},{"text":"in","start":9214.03,"end":9214.11},{"text":"the","start":9214.11,"end":9214.19},{"text":"allocation","start":9214.19,"end":9214.71},{"text":"of","start":9214.71,"end":9214.79},{"text":"taxing","start":9214.79,"end":9215.19},{"text":"rights","start":9215.19,"end":9215.47},{"text":"for","start":9215.47,"end":9215.67},{"text":"cross-border","start":9215.67,"end":9216.31},{"text":"services.","start":9216.31,"end":9217.03}]}]},{"sentences":[{"text":"The objective of the draft.","start":9217.51,"end":9218.39,"topics":[],"words":[{"text":"The","start":9217.51,"end":9217.59},{"text":"objective","start":9217.59,"end":9217.95},{"text":"of","start":9217.95,"end":9218.03},{"text":"the","start":9218.03,"end":9218.15},{"text":"draft.","start":9218.15,"end":9218.39}]}]},{"sentences":[{"text":"Should ensure elimination of barriers to cross-border trade and investment, promoting economic efficiency, ensuring tax neutrality, simplicity and administrability.","start":9218.39,"end":9228.31,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"Should","start":9218.39,"end":9218.59},{"text":"ensure","start":9218.59,"end":9218.99},{"text":"elimination","start":9218.99,"end":9219.59},{"text":"of","start":9219.59,"end":9219.75},{"text":"barriers","start":9219.75,"end":9220.15},{"text":"to","start":9220.15,"end":9220.27},{"text":"cross-border","start":9220.27,"end":9221.03},{"text":"trade","start":9221.03,"end":9221.35},{"text":"and","start":9221.35,"end":9221.51},{"text":"investment,","start":9221.51,"end":9222.15},{"text":"promoting","start":9222.15,"end":9222.67},{"text":"economic","start":9222.67,"end":9223.15},{"text":"efficiency,","start":9223.15,"end":9223.83},{"text":"ensuring","start":9223.83,"end":9224.31},{"text":"tax","start":9224.31,"end":9224.47},{"text":"neutrality,","start":9224.47,"end":9225.19},{"text":"simplicity","start":9225.43,"end":9226.15},{"text":"and","start":9226.15,"end":9226.59},{"text":"administrability.","start":9227.19,"end":9228.31}]}]},{"sentences":[{"text":"Malaysia supports the approach taken by the Secretariat.","start":9229.03,"end":9231.47,"topics":[],"words":[{"text":"Malaysia","start":9229.03,"end":9229.35},{"text":"supports","start":9229.35,"end":9229.83},{"text":"the","start":9229.83,"end":9229.95},{"text":"approach","start":9229.95,"end":9230.31},{"text":"taken","start":9230.31,"end":9230.63},{"text":"by","start":9230.63,"end":9230.79},{"text":"the","start":9230.79,"end":9230.87},{"text":"Secretariat.","start":9230.87,"end":9231.47}]}]},{"sentences":[{"text":"And it's based on a negotiable basis that any amendment is circulated within members and may be refined.","start":9231.47,"end":9236.79,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"And","start":9231.47,"end":9231.59},{"text":"it's","start":9231.59,"end":9231.91},{"text":"based","start":9231.91,"end":9232.19},{"text":"on","start":9232.19,"end":9232.43},{"text":"a","start":9232.43,"end":9232.47},{"text":"negotiable","start":9232.51,"end":9233.19},{"text":"basis","start":9233.19,"end":9233.67},{"text":"that","start":9233.67,"end":9233.91},{"text":"any","start":9233.91,"end":9234.11},{"text":"amendment","start":9234.11,"end":9234.55},{"text":"is","start":9234.55,"end":9234.67},{"text":"circulated","start":9234.67,"end":9235.19},{"text":"within","start":9235.19,"end":9235.47},{"text":"members","start":9235.47,"end":9235.87},{"text":"and","start":9235.87,"end":9235.99},{"text":"may","start":9235.99,"end":9236.15},{"text":"be","start":9236.15,"end":9236.27},{"text":"refined.","start":9236.27,"end":9236.79}]}]},{"sentences":[{"text":"As well as providing an alternative approach for member states to consider before finalizing any proposed text.","start":9237.11,"end":9242.95,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"As","start":9237.11,"end":9237.27},{"text":"well","start":9237.27,"end":9237.47},{"text":"as","start":9237.47,"end":9237.59},{"text":"providing","start":9237.59,"end":9238.15},{"text":"an","start":9238.15,"end":9238.23},{"text":"alternative","start":9238.23,"end":9238.87},{"text":"approach","start":9238.87,"end":9239.27},{"text":"for","start":9239.27,"end":9239.39},{"text":"member","start":9239.39,"end":9239.67},{"text":"states","start":9239.67,"end":9240.07},{"text":"to","start":9240.07,"end":9240.15},{"text":"consider","start":9240.15,"end":9240.63},{"text":"before","start":9240.63,"end":9240.95},{"text":"finalizing","start":9240.95,"end":9241.67},{"text":"any","start":9241.67,"end":9241.91},{"text":"proposed","start":9241.91,"end":9242.43},{"text":"text.","start":9242.43,"end":9242.95}]}]},{"sentences":[{"text":"Although we have not reached.","start":9244.79,"end":9245.63,"topics":[],"words":[{"text":"Although","start":9244.79,"end":9244.99},{"text":"we","start":9244.99,"end":9245.07},{"text":"have","start":9245.07,"end":9245.19},{"text":"not","start":9245.19,"end":9245.35},{"text":"reached.","start":9245.35,"end":9245.63}]}]},{"sentences":[{"text":"Article 2 yet, we would like to echo India on the taxes covered, which is under Article 2.","start":9245.63,"end":9251.63,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"Article","start":9245.63,"end":9246.19},{"text":"2","start":9246.19,"end":9246.51},{"text":"yet,","start":9246.51,"end":9246.91},{"text":"we","start":9247.15,"end":9247.35},{"text":"would","start":9247.35,"end":9247.47},{"text":"like","start":9247.47,"end":9247.59},{"text":"to","start":9247.59,"end":9247.75},{"text":"echo","start":9247.75,"end":9248.11},{"text":"India","start":9248.11,"end":9248.59},{"text":"on","start":9248.59,"end":9248.83},{"text":"the","start":9248.83,"end":9248.91},{"text":"taxes","start":9248.91,"end":9249.31},{"text":"covered,","start":9249.31,"end":9249.87},{"text":"which","start":9250.15,"end":9250.43},{"text":"is","start":9250.43,"end":9250.59},{"text":"under","start":9250.59,"end":9250.87},{"text":"Article","start":9250.87,"end":9251.23},{"text":"2.","start":9251.23,"end":9251.63}]},{"text":"For Malaysia, excise tax, digital services tax, and sales and services tax.","start":9251.95,"end":9256.31,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"For","start":9251.95,"end":9252.15},{"text":"Malaysia,","start":9252.15,"end":9252.67},{"text":"excise","start":9252.67,"end":9253.15},{"text":"tax,","start":9253.15,"end":9253.55},{"text":"digital","start":9253.55,"end":9253.95},{"text":"services","start":9253.95,"end":9254.59},{"text":"tax,","start":9254.59,"end":9254.91},{"text":"and","start":9254.91,"end":9255.07},{"text":"sales","start":9255.07,"end":9255.47},{"text":"and","start":9255.47,"end":9255.63},{"text":"services","start":9255.63,"end":9256.03},{"text":"tax.","start":9256.03,"end":9256.31}]}]},{"sentences":[{"text":"Consumption tax are considered as indirect taxes in Malaysia and therefore should be included in the carve-out sentence.","start":9256.43,"end":9263.07,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"Consumption","start":9256.43,"end":9257.07},{"text":"tax","start":9257.07,"end":9257.39},{"text":"are","start":9257.47,"end":9257.63},{"text":"considered","start":9257.63,"end":9258.19},{"text":"as","start":9258.19,"end":9258.35},{"text":"indirect","start":9258.35,"end":9258.91},{"text":"taxes","start":9258.91,"end":9259.31},{"text":"in","start":9259.31,"end":9259.47},{"text":"Malaysia","start":9259.47,"end":9260.03},{"text":"and","start":9260.51,"end":9260.71},{"text":"therefore","start":9260.71,"end":9260.95},{"text":"should","start":9260.95,"end":9261.19},{"text":"be","start":9261.19,"end":9261.27},{"text":"included","start":9261.27,"end":9261.63},{"text":"in","start":9261.63,"end":9261.75},{"text":"the","start":9261.75,"end":9261.83},{"text":"carve-out","start":9261.83,"end":9262.31},{"text":"sentence.","start":9262.31,"end":9263.07}]},{"text":"Thank you for the opportunity.","start":9263.63,"end":9264.91,"topics":[],"words":[{"text":"Thank","start":9263.63,"end":9263.87},{"text":"you","start":9263.87,"end":9263.95},{"text":"for","start":9263.95,"end":9264.11},{"text":"the","start":9264.11,"end":9264.23},{"text":"opportunity.","start":9264.23,"end":9264.91}]}]}],"speaker":{"name":null,"affiliation":"MYS","affiliation_full":"Malaysia","group":null,"function":"Representative"}},{"statement_number":58,"start":9266.91,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=9267","paragraphs":[{"sentences":[{"text":"Thank you very much, Malaysia.","start":9266.91,"end":9268.19,"topics":[],"words":[{"text":"Thank","start":9266.91,"end":9267.15},{"text":"you","start":9267.15,"end":9267.23},{"text":"very","start":9267.23,"end":9267.43},{"text":"much,","start":9267.43,"end":9267.71},{"text":"Malaysia.","start":9267.71,"end":9268.19}]},{"text":"Brazil.","start":9269.91,"end":9270.43,"topics":[],"words":[{"text":"Brazil.","start":9269.91,"end":9270.43}]},{"text":"No, I think I had Luxembourg first, no?","start":9271.03,"end":9273.07,"topics":[],"words":[{"text":"No,","start":9271.03,"end":9271.15},{"text":"I","start":9271.23,"end":9271.27},{"text":"think","start":9271.27,"end":9271.47},{"text":"I","start":9271.55,"end":9271.59},{"text":"had","start":9271.59,"end":9271.87},{"text":"Luxembourg","start":9271.87,"end":9272.47},{"text":"first,","start":9272.51,"end":9272.75},{"text":"no?","start":9272.91,"end":9273.07}]},{"text":"Yeah, Luxembourg first.","start":9273.39,"end":9274.83,"topics":[],"words":[{"text":"Yeah,","start":9273.39,"end":9273.59},{"text":"Luxembourg","start":9273.95,"end":9274.51},{"text":"first.","start":9274.51,"end":9274.83}]},{"text":"Please go ahead, Luxembourg.","start":9274.87,"end":9276.03,"topics":[],"words":[{"text":"Please","start":9274.87,"end":9275.07},{"text":"go","start":9275.07,"end":9275.19},{"text":"ahead,","start":9275.19,"end":9275.47},{"text":"Luxembourg.","start":9275.47,"end":9276.03}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":59,"start":9276.99,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=9277","paragraphs":[{"sentences":[{"text":"Thank you, co-lead, and also thank you to the Secretariat.","start":9276.99,"end":9279.75,"topics":[],"words":[{"text":"Thank","start":9276.99,"end":9277.23},{"text":"you,","start":9277.23,"end":9277.55},{"text":"co-lead,","start":9277.55,"end":9278.07},{"text":"and","start":9278.07,"end":9278.23},{"text":"also","start":9278.23,"end":9278.51},{"text":"thank","start":9278.51,"end":9278.75},{"text":"you","start":9278.75,"end":9278.83},{"text":"to","start":9278.83,"end":9278.95},{"text":"the","start":9278.95,"end":9279.03},{"text":"Secretariat.","start":9279.03,"end":9279.75}]},{"text":"Also, to save time, I will just echo the statement by Ireland and also the one by Switzerland.","start":9280.03,"end":9286.11,"topics":[],"words":[{"text":"Also,","start":9280.03,"end":9280.59},{"text":"to","start":9280.59,"end":9280.83},{"text":"save","start":9280.83,"end":9281.15},{"text":"time,","start":9281.15,"end":9281.47},{"text":"I","start":9281.47,"end":9281.51},{"text":"will","start":9281.51,"end":9281.71},{"text":"just","start":9281.71,"end":9281.95},{"text":"echo","start":9281.95,"end":9282.43},{"text":"the","start":9282.67,"end":9282.79},{"text":"statement","start":9282.79,"end":9283.39},{"text":"by","start":9283.39,"end":9283.63},{"text":"Ireland","start":9283.71,"end":9284.27},{"text":"and","start":9284.43,"end":9284.63},{"text":"also","start":9284.63,"end":9284.99},{"text":"the","start":9285.15,"end":9285.27},{"text":"one","start":9285.27,"end":9285.43},{"text":"by","start":9285.43,"end":9285.55},{"text":"Switzerland.","start":9285.55,"end":9286.11}]}]},{"sentences":[{"text":"Thank you so much.","start":9286.27,"end":9286.99,"topics":[],"words":[{"text":"Thank","start":9286.27,"end":9286.47},{"text":"you","start":9286.47,"end":9286.55},{"text":"so","start":9286.55,"end":9286.67},{"text":"much.","start":9286.67,"end":9286.99}]}]}],"speaker":{"name":null,"affiliation":"LUX","affiliation_full":"Luxembourg","group":null,"function":"Representative"}},{"statement_number":60,"start":9288.55,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=9289","paragraphs":[{"sentences":[{"text":"Thank you very much.","start":9288.55,"end":9289.47,"topics":[],"words":[{"text":"Thank","start":9288.55,"end":9288.75},{"text":"you","start":9288.75,"end":9288.87},{"text":"very","start":9288.87,"end":9289.07},{"text":"much.","start":9289.07,"end":9289.47}]},{"text":"Then I have Brazil.","start":9289.47,"end":9290.51,"topics":[],"words":[{"text":"Then","start":9289.47,"end":9289.71},{"text":"I","start":9289.71,"end":9289.79},{"text":"have","start":9289.79,"end":9289.95},{"text":"Brazil.","start":9289.95,"end":9290.51}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":61,"start":9303.11,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=9304","paragraphs":[{"sentences":[{"text":"Sorry, we're still discussing.","start":9303.11,"end":9304.55,"topics":[],"words":[{"text":"Sorry,","start":9303.11,"end":9303.51},{"text":"we're","start":9303.51,"end":9303.75},{"text":"still","start":9303.83,"end":9304.07},{"text":"discussing.","start":9304.07,"end":9304.55}]},{"text":"I'd like to have some general comments for this stage.","start":9307.75,"end":9313.91,"topics":[],"words":[{"text":"I'd","start":9307.75,"end":9307.95},{"text":"like","start":9309.51,"end":9309.67},{"text":"to","start":9309.67,"end":9309.79},{"text":"have","start":9310.23,"end":9310.47},{"text":"some","start":9310.47,"end":9310.71},{"text":"general","start":9310.79,"end":9311.15},{"text":"comments","start":9311.15,"end":9311.59},{"text":"for","start":9313.11,"end":9313.27},{"text":"this","start":9313.27,"end":9313.47},{"text":"stage.","start":9313.47,"end":9313.91}]},{"text":"And hopefully I had taken notes, so I'll probably forget a few points.","start":9314.99,"end":9318.47,"topics":[],"words":[{"text":"And","start":9314.99,"end":9315.15},{"text":"hopefully","start":9315.59,"end":9316.03},{"text":"I","start":9316.03,"end":9316.07},{"text":"had","start":9316.07,"end":9316.23},{"text":"taken","start":9316.23,"end":9316.59},{"text":"notes,","start":9316.59,"end":9317.03},{"text":"so","start":9317.03,"end":9317.11},{"text":"I'll","start":9317.11,"end":9317.31},{"text":"probably","start":9317.31,"end":9317.63},{"text":"forget","start":9317.63,"end":9317.99},{"text":"a","start":9317.99,"end":9318.03},{"text":"few","start":9318.03,"end":9318.15},{"text":"points.","start":9318.15,"end":9318.47}]},{"text":"Number one, this is the original of the whole work here, it was to regulate situations in which one of the countries has context or concern of human rights deficits.","start":9321.67,"end":9333.99,"topics":[],"words":[{"text":"Number","start":9321.67,"end":9321.95},{"text":"one,","start":9321.95,"end":9322.23},{"text":"this","start":9322.79,"end":9323.19},{"text":"is","start":9323.19,"end":9323.51},{"text":"the","start":9323.99,"end":9324.35},{"text":"original","start":9324.35,"end":9324.75},{"text":"of","start":9324.75,"end":9324.87},{"text":"the","start":9324.87,"end":9324.95},{"text":"whole","start":9324.95,"end":9325.07},{"text":"work","start":9325.07,"end":9325.39},{"text":"here,","start":9325.39,"end":9325.67},{"text":"it","start":9325.91,"end":9326.07},{"text":"was","start":9326.07,"end":9326.31},{"text":"to","start":9326.31,"end":9326.39},{"text":"regulate","start":9326.39,"end":9326.79},{"text":"situations","start":9326.79,"end":9327.35},{"text":"in","start":9327.35,"end":9327.51},{"text":"which","start":9327.51,"end":9327.83},{"text":"one","start":9327.83,"end":9328.03},{"text":"of","start":9328.03,"end":9328.11},{"text":"the","start":9328.11,"end":9328.23},{"text":"countries","start":9328.23,"end":9328.71},{"text":"has","start":9328.87,"end":9329.27},{"text":"context","start":9331.03,"end":9331.39},{"text":"or","start":9331.39,"end":9331.55},{"text":"concern","start":9331.55,"end":9332.19},{"text":"of","start":9332.19,"end":9332.43},{"text":"human","start":9332.67,"end":9333.07},{"text":"rights","start":9333.07,"end":9333.39},{"text":"deficits.","start":9333.39,"end":9333.99}]},{"text":"So this is intentionally designed to regulate situations in which at least one of the states was developing countries suffering from significant human rights deficits and to achieve or to alleviate those concerns they should resort to maximization of available resources and then to renegotiate treaties or we have also started discussing whether we should also apply it to other situations, so whether the protocol should address just the DTA situations or situations in which there is not a DTA in force.","start":9333.99,"end":9368.87,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"So","start":9333.99,"end":9334.11},{"text":"this","start":9334.15,"end":9334.31},{"text":"is","start":9334.31,"end":9334.59},{"text":"intentionally","start":9334.83,"end":9335.47},{"text":"designed","start":9335.47,"end":9335.91},{"text":"to","start":9335.91,"end":9335.99},{"text":"regulate","start":9335.99,"end":9336.31},{"text":"situations","start":9336.31,"end":9336.83},{"text":"in","start":9336.83,"end":9337.07},{"text":"which","start":9337.07,"end":9337.27},{"text":"at","start":9337.27,"end":9337.43},{"text":"least","start":9337.43,"end":9337.63},{"text":"one","start":9338.35,"end":9338.63},{"text":"of","start":9338.63,"end":9338.75},{"text":"the","start":9338.75,"end":9338.87},{"text":"states","start":9339.47,"end":9340.03},{"text":"was","start":9340.35,"end":9340.99},{"text":"developing","start":9342.23,"end":9342.75},{"text":"countries","start":9342.75,"end":9343.19},{"text":"suffering","start":9343.19,"end":9343.51},{"text":"from","start":9343.51,"end":9343.87},{"text":"significant","start":9343.95,"end":9344.59},{"text":"human","start":9344.59,"end":9344.83},{"text":"rights","start":9344.83,"end":9345.07},{"text":"deficits","start":9345.07,"end":9345.55},{"text":"and","start":9345.55,"end":9345.79},{"text":"to","start":9346.11,"end":9346.23},{"text":"achieve","start":9346.23,"end":9346.75},{"text":"or","start":9346.91,"end":9347.07},{"text":"to","start":9347.07,"end":9347.55},{"text":"alleviate","start":9348.03,"end":9348.47},{"text":"those","start":9348.47,"end":9348.67},{"text":"concerns","start":9348.67,"end":9349.31},{"text":"they","start":9350.35,"end":9350.51},{"text":"should","start":9350.51,"end":9350.67},{"text":"resort","start":9350.67,"end":9351.11},{"text":"to","start":9351.11,"end":9351.19},{"text":"maximization","start":9351.19,"end":9353.11},{"text":"of","start":9353.11,"end":9353.19},{"text":"available","start":9353.19,"end":9353.51},{"text":"resources","start":9353.51,"end":9353.99},{"text":"and","start":9353.99,"end":9354.11},{"text":"then","start":9354.11,"end":9354.43},{"text":"to","start":9354.59,"end":9354.67},{"text":"renegotiate","start":9354.67,"end":9355.27},{"text":"treaties","start":9355.27,"end":9355.71},{"text":"or","start":9355.71,"end":9356.11},{"text":"we","start":9356.43,"end":9356.55},{"text":"have","start":9356.55,"end":9356.75},{"text":"also","start":9356.75,"end":9356.95},{"text":"started","start":9356.95,"end":9357.27},{"text":"discussing","start":9357.27,"end":9357.87},{"text":"whether","start":9357.87,"end":9358.19},{"text":"we","start":9358.19,"end":9358.27},{"text":"should","start":9358.27,"end":9358.47},{"text":"also","start":9358.47,"end":9358.71},{"text":"apply","start":9358.71,"end":9359.07},{"text":"it","start":9359.07,"end":9359.35},{"text":"to","start":9359.35,"end":9359.63},{"text":"other","start":9360.63,"end":9360.79},{"text":"situations,","start":9360.79,"end":9361.43},{"text":"so","start":9361.43,"end":9361.71},{"text":"whether","start":9361.71,"end":9362.23},{"text":"the","start":9362.23,"end":9362.39},{"text":"protocol","start":9362.39,"end":9362.83},{"text":"should","start":9363.19,"end":9363.59},{"text":"address","start":9363.59,"end":9363.83},{"text":"just","start":9363.83,"end":9364.11},{"text":"the","start":9364.11,"end":9364.39},{"text":"DTA","start":9364.47,"end":9364.87},{"text":"situations","start":9364.87,"end":9365.59},{"text":"or","start":9366.31,"end":9366.55},{"text":"situations","start":9366.55,"end":9367.19},{"text":"in","start":9367.19,"end":9367.27},{"text":"which","start":9367.27,"end":9367.51},{"text":"there","start":9367.51,"end":9367.63},{"text":"is","start":9367.63,"end":9367.75},{"text":"not","start":9367.75,"end":9367.95},{"text":"a","start":9367.95,"end":9367.99},{"text":"DTA","start":9367.99,"end":9368.39},{"text":"in","start":9368.39,"end":9368.55},{"text":"force.","start":9368.55,"end":9368.87}]},{"text":"This is still under discussion.","start":9368.95,"end":9370.31,"topics":[],"words":[{"text":"This","start":9368.95,"end":9369.27},{"text":"is","start":9369.27,"end":9369.39},{"text":"still","start":9369.39,"end":9369.55},{"text":"under","start":9369.55,"end":9369.75},{"text":"discussion.","start":9369.75,"end":9370.31}]},{"text":"Even if we decide to apply in situations in which there is no developing country involved, we can consider to make it optional because the state is in a much balanced position compared to the situation in which one of the states involved even in the absence of a DTA is a developing country.","start":9372.55,"end":9395.19,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Even","start":9372.55,"end":9372.87},{"text":"if","start":9372.87,"end":9373.03},{"text":"we","start":9373.03,"end":9373.19},{"text":"decide","start":9373.19,"end":9373.55},{"text":"to","start":9373.55,"end":9373.71},{"text":"apply","start":9373.71,"end":9374.15},{"text":"in","start":9374.23,"end":9374.39},{"text":"situations","start":9374.39,"end":9374.95},{"text":"in","start":9374.95,"end":9375.11},{"text":"which","start":9375.11,"end":9375.39},{"text":"there","start":9375.39,"end":9375.59},{"text":"is","start":9375.59,"end":9375.75},{"text":"no","start":9375.75,"end":9376.23},{"text":"developing","start":9377.79,"end":9378.31},{"text":"country","start":9378.31,"end":9378.75},{"text":"involved,","start":9378.75,"end":9379.35},{"text":"we","start":9380.23,"end":9380.47},{"text":"can","start":9380.47,"end":9380.71},{"text":"consider","start":9380.71,"end":9381.27},{"text":"to","start":9381.27,"end":9381.39},{"text":"make","start":9381.39,"end":9381.63},{"text":"it","start":9381.63,"end":9381.75},{"text":"optional","start":9381.75,"end":9382.39},{"text":"because","start":9383.11,"end":9383.51},{"text":"the","start":9383.59,"end":9383.75},{"text":"state","start":9383.75,"end":9383.99},{"text":"is","start":9383.99,"end":9384.15},{"text":"in","start":9384.15,"end":9384.39},{"text":"a","start":9384.39,"end":9384.43},{"text":"much","start":9384.43,"end":9384.71},{"text":"balanced","start":9385.67,"end":9386.19},{"text":"position","start":9386.19,"end":9386.71},{"text":"compared","start":9387.03,"end":9387.43},{"text":"to","start":9387.43,"end":9387.55},{"text":"the","start":9387.55,"end":9387.63},{"text":"situation","start":9387.67,"end":9388.11},{"text":"in","start":9388.11,"end":9388.19},{"text":"which","start":9388.19,"end":9388.39},{"text":"one","start":9388.39,"end":9388.79},{"text":"of","start":9388.79,"end":9388.95},{"text":"the","start":9388.95,"end":9389.07},{"text":"states","start":9389.07,"end":9389.51},{"text":"involved","start":9389.51,"end":9390.07},{"text":"even","start":9390.71,"end":9391.03},{"text":"in","start":9391.03,"end":9391.19},{"text":"the","start":9391.19,"end":9391.27},{"text":"absence","start":9391.27,"end":9391.67},{"text":"of","start":9391.67,"end":9391.75},{"text":"a","start":9391.75,"end":9391.83},{"text":"DTA","start":9391.83,"end":9392.31},{"text":"is","start":9393.99,"end":9394.31},{"text":"a","start":9394.31,"end":9394.35},{"text":"developing","start":9394.35,"end":9394.79},{"text":"country.","start":9394.79,"end":9395.19}]},{"text":"Number two, so that can be part of the scope and how we design optionality.","start":9396.87,"end":9403.51,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Number","start":9396.87,"end":9397.19},{"text":"two,","start":9397.19,"end":9397.51},{"text":"so","start":9399.91,"end":9400.15},{"text":"that","start":9400.15,"end":9400.31},{"text":"can","start":9400.31,"end":9400.47},{"text":"be","start":9400.47,"end":9400.63},{"text":"part","start":9400.63,"end":9400.91},{"text":"of","start":9400.91,"end":9401.03},{"text":"the","start":9401.03,"end":9401.11},{"text":"scope","start":9401.11,"end":9401.43},{"text":"and","start":9401.43,"end":9401.55},{"text":"how","start":9401.55,"end":9401.67},{"text":"we","start":9401.67,"end":9401.83},{"text":"design","start":9401.83,"end":9402.31},{"text":"optionality.","start":9402.79,"end":9403.51}]},{"text":"Number two, I would like to make reference to there are some papers and some data showing there is a growing share of services compared to the global GDP.","start":9405.03,"end":9416.47,"topics":[],"words":[{"text":"Number","start":9405.03,"end":9405.27},{"text":"two,","start":9405.27,"end":9405.67},{"text":"I","start":9406.23,"end":9406.39},{"text":"would","start":9406.39,"end":9406.51},{"text":"like","start":9406.51,"end":9406.67},{"text":"to","start":9406.67,"end":9407.03},{"text":"make","start":9407.03,"end":9407.23},{"text":"reference","start":9407.23,"end":9407.59},{"text":"to","start":9407.59,"end":9407.83},{"text":"there","start":9408.95,"end":9409.27},{"text":"are","start":9409.75,"end":9409.99},{"text":"some","start":9409.99,"end":9410.23},{"text":"papers","start":9410.23,"end":9410.67},{"text":"and","start":9410.67,"end":9410.99},{"text":"some","start":9410.99,"end":9411.11},{"text":"data","start":9411.11,"end":9411.43},{"text":"showing","start":9411.83,"end":9412.19},{"text":"there","start":9412.19,"end":9412.35},{"text":"is","start":9412.35,"end":9412.47},{"text":"a","start":9412.47,"end":9412.51},{"text":"growing","start":9412.51,"end":9413.03},{"text":"share","start":9413.03,"end":9413.59},{"text":"of","start":9413.83,"end":9413.99},{"text":"services","start":9413.99,"end":9414.63},{"text":"compared","start":9415.11,"end":9415.47},{"text":"to","start":9415.47,"end":9415.59},{"text":"the","start":9415.59,"end":9415.67},{"text":"global","start":9415.67,"end":9415.99},{"text":"GDP.","start":9415.99,"end":9416.47}]},{"text":"So we are moving in terms of the trade, of the international trade, we are moving more, or the share of services is growing more than the share of goods.","start":9416.63,"end":9428.07,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"So","start":9416.63,"end":9416.95},{"text":"we","start":9417.11,"end":9417.35},{"text":"are","start":9417.35,"end":9417.43},{"text":"moving","start":9417.43,"end":9417.99},{"text":"in","start":9418.59,"end":9418.67},{"text":"terms","start":9418.67,"end":9419.27},{"text":"of","start":9419.27,"end":9419.43},{"text":"the","start":9419.43,"end":9419.55},{"text":"trade,","start":9419.55,"end":9420.07},{"text":"of","start":9420.15,"end":9420.39},{"text":"the","start":9420.39,"end":9420.51},{"text":"international","start":9420.51,"end":9421.67},{"text":"trade,","start":9421.67,"end":9421.83},{"text":"we","start":9421.83,"end":9421.91},{"text":"are","start":9421.91,"end":9421.99},{"text":"moving","start":9421.99,"end":9422.31},{"text":"more,","start":9422.31,"end":9422.63},{"text":"or","start":9423.91,"end":9424.15},{"text":"the","start":9424.15,"end":9424.23},{"text":"share","start":9424.63,"end":9425.03},{"text":"of","start":9425.03,"end":9425.11},{"text":"services","start":9425.11,"end":9425.67},{"text":"is","start":9425.67,"end":9425.75},{"text":"growing","start":9425.75,"end":9426.07},{"text":"more","start":9426.07,"end":9426.31},{"text":"than","start":9426.35,"end":9426.47},{"text":"the","start":9426.47,"end":9426.63},{"text":"share","start":9426.63,"end":9427.03},{"text":"of","start":9427.11,"end":9427.43},{"text":"goods.","start":9427.59,"end":9428.07}]},{"text":"Trading services is relatively increasing.","start":9428.55,"end":9431.03,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"Trading","start":9428.55,"end":9428.99},{"text":"services","start":9428.99,"end":9429.43},{"text":"is","start":9429.43,"end":9429.67},{"text":"relatively","start":9429.67,"end":9430.39},{"text":"increasing.","start":9430.39,"end":9431.03}]},{"text":"And that is part of the concern here.","start":9431.31,"end":9432.71,"topics":[],"words":[{"text":"And","start":9431.31,"end":9431.43},{"text":"that","start":9431.43,"end":9431.59},{"text":"is","start":9431.59,"end":9431.67},{"text":"part","start":9431.67,"end":9432.03},{"text":"of","start":9432.03,"end":9432.11},{"text":"the","start":9432.11,"end":9432.19},{"text":"concern","start":9432.19,"end":9432.59},{"text":"here.","start":9432.59,"end":9432.71}]},{"text":"It's not about just the digitalization.","start":9432.71,"end":9435.03,"topics":[],"words":[{"text":"It's","start":9432.71,"end":9432.95},{"text":"not","start":9432.95,"end":9433.19},{"text":"about","start":9433.19,"end":9433.51},{"text":"just","start":9433.59,"end":9433.95},{"text":"the","start":9433.95,"end":9434.03},{"text":"digitalization.","start":9434.03,"end":9435.03}]},{"text":"It's a fact that in the balance of payments, services and intellectual property in general, the share has increased.","start":9435.07,"end":9443.35,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"It's","start":9435.07,"end":9435.35},{"text":"a","start":9435.35,"end":9435.43},{"text":"fact","start":9435.43,"end":9435.71},{"text":"that","start":9435.71,"end":9435.99},{"text":"in","start":9436.71,"end":9436.87},{"text":"the","start":9436.87,"end":9436.99},{"text":"balance","start":9436.99,"end":9437.27},{"text":"of","start":9437.27,"end":9437.35},{"text":"payments,","start":9437.35,"end":9437.91},{"text":"services","start":9438.39,"end":9439.19},{"text":"and","start":9439.19,"end":9439.35},{"text":"intellectual","start":9439.35,"end":9439.79},{"text":"property","start":9439.79,"end":9440.39},{"text":"in","start":9440.39,"end":9440.47},{"text":"general,","start":9440.47,"end":9440.95},{"text":"the","start":9442.31,"end":9442.47},{"text":"share","start":9442.47,"end":9442.79},{"text":"has","start":9442.79,"end":9442.95},{"text":"increased.","start":9442.95,"end":9443.35}]},{"text":"A third aspect is, I would take from a paper from Pichotot, so there is another effect that we have to take into consideration, that is a substitution effect of traditional services for digitally provided services.","start":9445.19,"end":9463.51,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"A","start":9445.19,"end":9445.2},{"text":"third","start":9446.15,"end":9446.43},{"text":"aspect","start":9446.43,"end":9446.95},{"text":"is,","start":9446.95,"end":9447.43},{"text":"I","start":9447.43,"end":9447.67},{"text":"would","start":9447.67,"end":9447.87},{"text":"take","start":9447.87,"end":9448.11},{"text":"from","start":9448.11,"end":9448.39},{"text":"a","start":9449.03,"end":9449.11},{"text":"paper","start":9449.19,"end":9449.51},{"text":"from","start":9449.51,"end":9449.67},{"text":"Pichotot,","start":9449.67,"end":9450.23},{"text":"so","start":9450.23,"end":9450.71},{"text":"there","start":9450.79,"end":9451.07},{"text":"is","start":9451.07,"end":9451.27},{"text":"another","start":9452.55,"end":9452.95},{"text":"effect","start":9452.99,"end":9453.51},{"text":"that","start":9453.59,"end":9453.75},{"text":"we","start":9453.75,"end":9453.87},{"text":"have","start":9453.87,"end":9453.99},{"text":"to","start":9453.99,"end":9454.15},{"text":"take","start":9454.19,"end":9454.35},{"text":"into","start":9454.35,"end":9454.51},{"text":"consideration,","start":9454.51,"end":9455.03},{"text":"that","start":9455.03,"end":9455.19},{"text":"is","start":9455.19,"end":9455.43},{"text":"a","start":9457.03,"end":9457.11},{"text":"substitution","start":9457.11,"end":9457.83},{"text":"effect","start":9457.83,"end":9458.31},{"text":"of","start":9458.63,"end":9458.95},{"text":"traditional","start":9459.67,"end":9460.23},{"text":"services","start":9460.23,"end":9460.87},{"text":"for","start":9461.11,"end":9461.51},{"text":"digitally","start":9461.99,"end":9462.55},{"text":"provided","start":9462.55,"end":9463.03},{"text":"services.","start":9463.03,"end":9463.51}]},{"text":"So in the past we had to send an engineer to provide a service in the source country.","start":9463.83,"end":9467.99,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"So","start":9463.83,"end":9463.99},{"text":"in","start":9463.99,"end":9464.07},{"text":"the","start":9464.07,"end":9464.15},{"text":"past","start":9464.15,"end":9464.47},{"text":"we","start":9464.47,"end":9464.55},{"text":"had","start":9464.55,"end":9464.75},{"text":"to","start":9464.75,"end":9464.87},{"text":"send","start":9464.87,"end":9465.11},{"text":"an","start":9465.11,"end":9465.19},{"text":"engineer","start":9465.19,"end":9465.75},{"text":"to","start":9466.27,"end":9466.35},{"text":"provide","start":9466.35,"end":9466.67},{"text":"a","start":9466.67,"end":9466.71},{"text":"service","start":9466.71,"end":9467.03},{"text":"in","start":9467.03,"end":9467.39},{"text":"the","start":9467.39,"end":9467.47},{"text":"source","start":9467.47,"end":9467.71},{"text":"country.","start":9467.71,"end":9467.99}]},{"text":"Nowadays the engineer can simply look at the at the machine online to have the feedback of the machine and decide how to approach it.","start":9468.23,"end":9475.87,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"Nowadays","start":9468.23,"end":9468.63},{"text":"the","start":9468.63,"end":9468.75},{"text":"engineer","start":9468.75,"end":9469.11},{"text":"can","start":9469.11,"end":9469.35},{"text":"simply","start":9469.35,"end":9469.75},{"text":"look","start":9469.75,"end":9469.99},{"text":"at","start":9469.99,"end":9470.15},{"text":"the","start":9470.15,"end":9470.27},{"text":"at","start":9471.31,"end":9471.39},{"text":"the","start":9471.39,"end":9471.51},{"text":"machine","start":9471.63,"end":9472.27},{"text":"online","start":9472.27,"end":9472.83},{"text":"to","start":9472.95,"end":9473.03},{"text":"have","start":9473.07,"end":9473.23},{"text":"the","start":9473.23,"end":9473.31},{"text":"feedback","start":9473.31,"end":9473.75},{"text":"of","start":9473.75,"end":9473.83},{"text":"the","start":9473.83,"end":9473.91},{"text":"machine","start":9473.91,"end":9474.31},{"text":"and","start":9474.31,"end":9474.55},{"text":"decide","start":9474.55,"end":9474.95},{"text":"how","start":9474.99,"end":9475.15},{"text":"to","start":9475.15,"end":9475.23},{"text":"approach","start":9475.23,"end":9475.67},{"text":"it.","start":9475.67,"end":9475.87}]},{"text":"Definitely those concerns will increase with artificial intelligence and more developments that we will face in the near future.","start":9476.99,"end":9484.59,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"Definitely","start":9476.99,"end":9477.47},{"text":"those","start":9477.47,"end":9477.71},{"text":"concerns","start":9477.71,"end":9478.19},{"text":"will","start":9478.19,"end":9478.35},{"text":"increase","start":9478.35,"end":9478.99},{"text":"with","start":9478.99,"end":9479.31},{"text":"artificial","start":9479.63,"end":9480.15},{"text":"intelligence","start":9480.15,"end":9480.67},{"text":"and","start":9481.39,"end":9481.55},{"text":"more","start":9481.55,"end":9481.87},{"text":"developments","start":9481.87,"end":9482.43},{"text":"that","start":9482.43,"end":9482.55},{"text":"we","start":9482.55,"end":9482.63},{"text":"will","start":9482.63,"end":9482.75},{"text":"face","start":9483.31,"end":9483.71},{"text":"in","start":9483.71,"end":9483.83},{"text":"the","start":9483.83,"end":9483.91},{"text":"near","start":9483.91,"end":9484.11},{"text":"future.","start":9484.11,"end":9484.59}]},{"text":"What I want to address here is that we are not only discussing that the concepts were outdated, but we are also discussing that there is a growing concern on taxation of services for different reasons.","start":9486.91,"end":9503.59,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"What","start":9486.91,"end":9487.15},{"text":"I","start":9487.15,"end":9487.31},{"text":"want","start":9487.87,"end":9488.23},{"text":"to","start":9488.23,"end":9488.31},{"text":"address","start":9488.31,"end":9488.67},{"text":"here","start":9488.67,"end":9488.91},{"text":"is","start":9488.91,"end":9488.99},{"text":"that","start":9488.99,"end":9489.23},{"text":"we","start":9489.47,"end":9490.03},{"text":"are","start":9490.03,"end":9490.11},{"text":"not","start":9490.11,"end":9490.43},{"text":"only","start":9490.43,"end":9490.99},{"text":"discussing","start":9491.71,"end":9492.51},{"text":"that","start":9493.31,"end":9493.63},{"text":"the","start":9493.71,"end":9493.83},{"text":"concepts","start":9493.83,"end":9494.27},{"text":"were","start":9494.27,"end":9494.59},{"text":"outdated,","start":9494.99,"end":9495.63},{"text":"but","start":9496.19,"end":9496.35},{"text":"we","start":9496.35,"end":9496.47},{"text":"are","start":9496.47,"end":9496.55},{"text":"also","start":9496.55,"end":9496.75},{"text":"discussing","start":9496.75,"end":9497.31},{"text":"that","start":9497.31,"end":9497.63},{"text":"there","start":9497.79,"end":9498.19},{"text":"is","start":9498.83,"end":9498.99},{"text":"a","start":9498.99,"end":9499.07},{"text":"growing","start":9499.07,"end":9499.47},{"text":"concern","start":9499.47,"end":9500.11},{"text":"on","start":9501.03,"end":9501.27},{"text":"taxation","start":9501.67,"end":9502.23},{"text":"of","start":9502.23,"end":9502.31},{"text":"services","start":9502.31,"end":9502.71},{"text":"for","start":9502.71,"end":9502.87},{"text":"different","start":9502.87,"end":9503.19},{"text":"reasons.","start":9503.19,"end":9503.59}]},{"text":"And in addressing that, we can design different options, but in general terms, that situation will affect all countries involved.","start":9504.79,"end":9518.79,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"And","start":9504.79,"end":9505.27},{"text":"in","start":9507.59,"end":9507.75},{"text":"addressing","start":9507.75,"end":9508.31},{"text":"that,","start":9508.31,"end":9508.71},{"text":"we","start":9508.95,"end":9509.19},{"text":"can","start":9509.19,"end":9509.59},{"text":"design","start":9509.67,"end":9510.23},{"text":"different","start":9510.23,"end":9510.71},{"text":"options,","start":9510.79,"end":9511.51},{"text":"but","start":9513.03,"end":9513.35},{"text":"in","start":9515.03,"end":9515.27},{"text":"general","start":9515.27,"end":9515.67},{"text":"terms,","start":9515.67,"end":9516.15},{"text":"that","start":9516.15,"end":9516.43},{"text":"situation","start":9516.43,"end":9517.03},{"text":"will","start":9517.03,"end":9517.23},{"text":"affect","start":9517.23,"end":9517.59},{"text":"all","start":9517.59,"end":9517.91},{"text":"countries","start":9517.91,"end":9518.27},{"text":"involved.","start":9518.27,"end":9518.79}]},{"text":"All countries are probably importing more, most countries are likely importing more services compared to goods that they have in the past.","start":9518.95,"end":9528.75,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"All","start":9518.95,"end":9519.11},{"text":"countries","start":9519.11,"end":9519.55},{"text":"are","start":9519.55,"end":9519.75},{"text":"probably","start":9519.99,"end":9520.35},{"text":"importing","start":9520.35,"end":9520.75},{"text":"more,","start":9520.75,"end":9521.19},{"text":"most","start":9521.83,"end":9522.15},{"text":"countries","start":9522.15,"end":9522.63},{"text":"are","start":9523.79,"end":9523.99},{"text":"likely","start":9523.99,"end":9524.43},{"text":"importing","start":9524.43,"end":9524.79},{"text":"more","start":9524.79,"end":9525.03},{"text":"services","start":9525.03,"end":9525.39},{"text":"compared","start":9525.39,"end":9525.75},{"text":"to","start":9525.75,"end":9525.99},{"text":"goods","start":9526.07,"end":9526.55},{"text":"that","start":9527.43,"end":9527.59},{"text":"they","start":9527.59,"end":9527.71},{"text":"have","start":9527.71,"end":9527.99},{"text":"in","start":9528.07,"end":9528.23},{"text":"the","start":9528.23,"end":9528.31},{"text":"past.","start":9528.31,"end":9528.75}]},{"text":"I would like also to stress that we see the draft proposal as an open document still.","start":9531.51,"end":9539.03,"topics":[],"words":[{"text":"I","start":9531.51,"end":9531.63},{"text":"would","start":9531.63,"end":9531.83},{"text":"like","start":9532.39,"end":9532.63},{"text":"also","start":9532.79,"end":9533.11},{"text":"to","start":9533.11,"end":9533.27},{"text":"stress","start":9533.27,"end":9533.59},{"text":"that","start":9533.59,"end":9533.83},{"text":"we","start":9534.15,"end":9534.39},{"text":"see","start":9534.39,"end":9534.79},{"text":"the","start":9534.79,"end":9534.91},{"text":"draft","start":9535.11,"end":9535.59},{"text":"proposal","start":9535.59,"end":9536.15},{"text":"as","start":9536.15,"end":9536.71},{"text":"an","start":9537.63,"end":9537.83},{"text":"open","start":9537.83,"end":9538.15},{"text":"document","start":9538.15,"end":9538.59},{"text":"still.","start":9538.59,"end":9539.03}]},{"text":"There are a lot of places where clarification for the scope should be redrafted, for instance in the subject to tax clause, if we retain it.","start":9539.03,"end":9548.15,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"There","start":9539.03,"end":9539.27},{"text":"are","start":9539.39,"end":9539.47},{"text":"a","start":9539.47,"end":9539.51},{"text":"lot","start":9539.51,"end":9539.71},{"text":"of","start":9539.71,"end":9539.91},{"text":"places","start":9542.07,"end":9542.59},{"text":"where","start":9542.59,"end":9542.95},{"text":"clarification","start":9542.95,"end":9543.67},{"text":"for","start":9543.67,"end":9543.79},{"text":"the","start":9543.79,"end":9543.87},{"text":"scope","start":9543.87,"end":9544.23},{"text":"should","start":9544.23,"end":9544.47},{"text":"be","start":9544.47,"end":9544.79},{"text":"redrafted,","start":9544.95,"end":9545.43},{"text":"for","start":9545.43,"end":9545.59},{"text":"instance","start":9545.59,"end":9545.95},{"text":"in","start":9545.95,"end":9546.07},{"text":"the","start":9546.07,"end":9546.19},{"text":"subject","start":9546.19,"end":9546.55},{"text":"to","start":9546.55,"end":9546.63},{"text":"tax","start":9546.63,"end":9546.95},{"text":"clause,","start":9546.95,"end":9547.27},{"text":"if","start":9547.27,"end":9547.43},{"text":"we","start":9547.43,"end":9547.55},{"text":"retain","start":9547.55,"end":9547.91},{"text":"it.","start":9547.91,"end":9548.15}]},{"text":"I think it was not the intent to have it covering all sorts of payments.","start":9548.47,"end":9553.11,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"I","start":9548.47,"end":9548.63},{"text":"think","start":9548.63,"end":9548.79},{"text":"it","start":9548.79,"end":9548.87},{"text":"was","start":9548.87,"end":9549.03},{"text":"not","start":9549.03,"end":9549.15},{"text":"the","start":9549.15,"end":9549.23},{"text":"intent","start":9549.23,"end":9549.67},{"text":"to","start":9550.47,"end":9550.63},{"text":"have","start":9550.63,"end":9550.83},{"text":"it","start":9550.83,"end":9550.95},{"text":"covering","start":9550.95,"end":9551.59},{"text":"all","start":9551.75,"end":9551.99},{"text":"sorts","start":9551.99,"end":9552.47},{"text":"of","start":9552.47,"end":9552.63},{"text":"payments.","start":9552.63,"end":9553.11}]},{"text":"How to apply to excise taxes, how should we do it?","start":9554.79,"end":9558.47,"topics":[{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."}],"words":[{"text":"How","start":9554.79,"end":9555.03},{"text":"to","start":9555.03,"end":9555.43},{"text":"apply","start":9555.43,"end":9555.83},{"text":"to","start":9555.83,"end":9556.07},{"text":"excise","start":9556.07,"end":9556.47},{"text":"taxes,","start":9556.47,"end":9557.11},{"text":"how","start":9557.59,"end":9557.75},{"text":"should","start":9557.75,"end":9557.95},{"text":"we","start":9557.95,"end":9558.07},{"text":"do","start":9558.07,"end":9558.31},{"text":"it?","start":9558.31,"end":9558.47}]},{"text":"There is also something open for discussion, the relationship with the PE.","start":9558.91,"end":9562.23,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"There","start":9558.91,"end":9558.99},{"text":"is","start":9558.99,"end":9559.07},{"text":"also","start":9559.07,"end":9559.31},{"text":"something","start":9559.31,"end":9559.75},{"text":"open","start":9559.75,"end":9560.07},{"text":"for","start":9560.07,"end":9560.23},{"text":"discussion,","start":9560.23,"end":9560.71},{"text":"the","start":9560.71,"end":9560.83},{"text":"relationship","start":9560.83,"end":9561.43},{"text":"with","start":9561.43,"end":9561.71},{"text":"the","start":9561.71,"end":9561.79},{"text":"PE.","start":9561.83,"end":9562.23}]},{"text":"So if there is a PE in place or if there is a service PE in place, how to address it.","start":9562.95,"end":9567.83,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"So","start":9562.95,"end":9563.11},{"text":"if","start":9563.11,"end":9563.27},{"text":"there","start":9563.27,"end":9563.47},{"text":"is","start":9563.47,"end":9563.59},{"text":"a","start":9563.59,"end":9563.67},{"text":"PE","start":9563.67,"end":9563.91},{"text":"in","start":9563.91,"end":9564.07},{"text":"place","start":9564.07,"end":9564.55},{"text":"or","start":9564.63,"end":9564.79},{"text":"if","start":9564.79,"end":9564.87},{"text":"there","start":9564.87,"end":9565.07},{"text":"is","start":9565.07,"end":9565.23},{"text":"a","start":9565.23,"end":9565.27},{"text":"service","start":9565.27,"end":9565.67},{"text":"PE","start":9565.67,"end":9565.83},{"text":"in","start":9565.83,"end":9565.99},{"text":"place,","start":9565.99,"end":9566.39},{"text":"how","start":9567.03,"end":9567.19},{"text":"to","start":9567.19,"end":9567.31},{"text":"address","start":9567.31,"end":9567.67},{"text":"it.","start":9567.67,"end":9567.83}]},{"text":"I think those are minor adjustments to be made.","start":9567.83,"end":9569.99,"topics":[],"words":[{"text":"I","start":9567.83,"end":9567.91},{"text":"think","start":9567.91,"end":9568.07},{"text":"those","start":9568.07,"end":9568.31},{"text":"are","start":9568.31,"end":9568.47},{"text":"minor","start":9568.47,"end":9568.95},{"text":"adjustments","start":9568.95,"end":9569.59},{"text":"to","start":9569.59,"end":9569.67},{"text":"be","start":9569.67,"end":9569.75},{"text":"made.","start":9569.75,"end":9569.99}]},{"text":"And we are positive that we are in a good direction because of the changes, the economic changes that we mentioned, and also because of the context upon which this whole work has as being developed.","start":9571.19,"end":9590.19,"topics":[],"words":[{"text":"And","start":9571.19,"end":9571.51},{"text":"we","start":9573.19,"end":9573.51},{"text":"are","start":9573.51,"end":9573.67},{"text":"positive","start":9573.67,"end":9574.31},{"text":"that","start":9574.31,"end":9574.47},{"text":"we","start":9574.47,"end":9574.59},{"text":"are","start":9574.59,"end":9574.71},{"text":"in","start":9574.71,"end":9574.87},{"text":"a","start":9575.11,"end":9575.19},{"text":"good","start":9575.19,"end":9575.39},{"text":"direction","start":9575.39,"end":9575.99},{"text":"because","start":9577.51,"end":9577.87},{"text":"of","start":9577.87,"end":9577.99},{"text":"the","start":9577.99,"end":9578.11},{"text":"changes,","start":9578.11,"end":9578.55},{"text":"the","start":9578.55,"end":9578.67},{"text":"economic","start":9578.67,"end":9579.11},{"text":"changes","start":9579.11,"end":9579.47},{"text":"that","start":9579.47,"end":9579.63},{"text":"we","start":9579.63,"end":9579.75},{"text":"mentioned,","start":9579.75,"end":9580.15},{"text":"and","start":9580.67,"end":9580.83},{"text":"also","start":9580.83,"end":9581.11},{"text":"because","start":9581.91,"end":9582.23},{"text":"of","start":9582.23,"end":9582.31},{"text":"the","start":9582.31,"end":9582.39},{"text":"context","start":9582.39,"end":9583.03},{"text":"upon","start":9584.39,"end":9584.67},{"text":"which","start":9584.67,"end":9585.03},{"text":"this","start":9585.03,"end":9585.35},{"text":"whole","start":9585.35,"end":9585.75},{"text":"work","start":9585.91,"end":9586.39},{"text":"has","start":9586.63,"end":9587.03},{"text":"as","start":9588.99,"end":9589.15},{"text":"being","start":9589.47,"end":9589.67},{"text":"developed.","start":9589.67,"end":9590.19}]},{"text":"So to begin with, in the context of the issue with human rights and the fact that very often developing countries cannot renegotiate treaties, they cannot persuade sometimes even internally to have treaties announced or to begin with to try the renegotiation.","start":9590.19,"end":9607.71,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":9590.19,"end":9590.43},{"text":"to","start":9590.75,"end":9590.87},{"text":"begin","start":9590.91,"end":9591.23},{"text":"with,","start":9591.23,"end":9591.47},{"text":"in","start":9592.03,"end":9592.11},{"text":"the","start":9592.11,"end":9592.19},{"text":"context","start":9592.19,"end":9592.71},{"text":"of","start":9592.71,"end":9592.91},{"text":"the","start":9593.31,"end":9593.43},{"text":"issue","start":9593.43,"end":9593.63},{"text":"with","start":9593.63,"end":9593.87},{"text":"human","start":9593.87,"end":9594.15},{"text":"rights","start":9594.15,"end":9594.51},{"text":"and","start":9594.95,"end":9595.07},{"text":"the","start":9595.07,"end":9595.15},{"text":"fact","start":9595.15,"end":9595.43},{"text":"that","start":9595.43,"end":9595.63},{"text":"very","start":9596.11,"end":9596.39},{"text":"often","start":9596.39,"end":9596.67},{"text":"developing","start":9596.67,"end":9597.03},{"text":"countries","start":9597.03,"end":9597.31},{"text":"cannot","start":9597.31,"end":9597.63},{"text":"renegotiate","start":9597.63,"end":9598.39},{"text":"treaties,","start":9598.39,"end":9598.83},{"text":"they","start":9599.15,"end":9599.27},{"text":"cannot","start":9599.27,"end":9599.55},{"text":"persuade","start":9599.95,"end":9600.59},{"text":"sometimes","start":9602.03,"end":9602.51},{"text":"even","start":9602.51,"end":9602.71},{"text":"internally","start":9602.71,"end":9603.31},{"text":"to","start":9603.63,"end":9603.75},{"text":"have","start":9603.75,"end":9603.87},{"text":"treaties","start":9603.87,"end":9604.27},{"text":"announced","start":9604.27,"end":9604.75},{"text":"or","start":9604.91,"end":9605.07},{"text":"to","start":9605.07,"end":9605.31},{"text":"begin","start":9605.63,"end":9605.95},{"text":"with","start":9605.95,"end":9606.19},{"text":"to","start":9606.19,"end":9606.35},{"text":"try","start":9606.35,"end":9606.79},{"text":"the","start":9606.79,"end":9606.91},{"text":"renegotiation.","start":9606.91,"end":9607.71}]},{"text":"Sorry for being a bit long and unstructured, but thank you.","start":9607.79,"end":9610.71,"topics":[],"words":[{"text":"Sorry","start":9607.79,"end":9608.03},{"text":"for","start":9608.03,"end":9608.19},{"text":"being","start":9608.19,"end":9608.39},{"text":"a","start":9608.39,"end":9608.43},{"text":"bit","start":9608.43,"end":9608.59},{"text":"long","start":9608.59,"end":9608.79},{"text":"and","start":9608.79,"end":9609.03},{"text":"unstructured,","start":9609.15,"end":9609.71},{"text":"but","start":9609.71,"end":9609.95},{"text":"thank","start":9610.43,"end":9610.59},{"text":"you.","start":9610.59,"end":9610.71}]}]}],"speaker":{"name":"Priscilla","affiliation":"BRA","affiliation_full":"Brazil","group":null,"function":"Representative"}},{"statement_number":62,"start":9612.27,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=9613","paragraphs":[{"sentences":[{"text":"Thank you, Priscilla, that was very helpful.","start":9612.27,"end":9613.95,"topics":[],"words":[{"text":"Thank","start":9612.27,"end":9612.47},{"text":"you,","start":9612.47,"end":9612.55},{"text":"Priscilla,","start":9612.55,"end":9612.87},{"text":"that","start":9612.87,"end":9613.03},{"text":"was","start":9613.03,"end":9613.23},{"text":"very","start":9613.23,"end":9613.43},{"text":"helpful.","start":9613.43,"end":9613.95}]},{"text":"And I agree, I think the point here is We're here now to listen to each other.","start":9613.95,"end":9620.47,"topics":[],"words":[{"text":"And","start":9613.95,"end":9614.27},{"text":"I","start":9615.15,"end":9615.35},{"text":"agree,","start":9615.35,"end":9615.71},{"text":"I","start":9615.71,"end":9615.79},{"text":"think","start":9615.79,"end":9616.03},{"text":"the","start":9616.03,"end":9616.15},{"text":"point","start":9616.15,"end":9616.55},{"text":"here","start":9616.55,"end":9616.75},{"text":"is","start":9616.75,"end":9617.07},{"text":"We're","start":9618.07,"end":9618.31},{"text":"here","start":9618.31,"end":9618.71},{"text":"now","start":9618.71,"end":9618.95},{"text":"to","start":9618.95,"end":9619.11},{"text":"listen","start":9619.11,"end":9619.67},{"text":"to","start":9619.67,"end":9619.75},{"text":"each","start":9619.75,"end":9619.99},{"text":"other.","start":9619.99,"end":9620.47}]},{"text":"There is a very basic skeleton here.","start":9622.23,"end":9625.11,"topics":[],"words":[{"text":"There","start":9622.23,"end":9622.75},{"text":"is","start":9622.75,"end":9622.91},{"text":"a","start":9622.91,"end":9622.95},{"text":"very","start":9622.95,"end":9623.35},{"text":"basic","start":9623.35,"end":9623.99},{"text":"skeleton","start":9623.99,"end":9624.79},{"text":"here.","start":9624.79,"end":9625.11}]},{"text":"And the invitation is for you to, all of you, to support and give your views on what should be added to it and what should be changed with what we have.","start":9625.75,"end":9636.71,"topics":[],"words":[{"text":"And","start":9625.75,"end":9626.15},{"text":"the","start":9626.15,"end":9626.27},{"text":"invitation","start":9626.27,"end":9627.03},{"text":"is","start":9627.03,"end":9627.19},{"text":"for","start":9627.19,"end":9627.35},{"text":"you","start":9627.35,"end":9627.99},{"text":"to,","start":9628.07,"end":9628.47},{"text":"all","start":9629.19,"end":9629.47},{"text":"of","start":9629.47,"end":9629.59},{"text":"you,","start":9629.59,"end":9629.75},{"text":"to","start":9629.75,"end":9630.23},{"text":"support","start":9630.23,"end":9631.11},{"text":"and","start":9631.11,"end":9631.55},{"text":"give","start":9631.55,"end":9631.83},{"text":"your","start":9631.83,"end":9632.07},{"text":"views","start":9632.07,"end":9632.55},{"text":"on","start":9632.55,"end":9632.63},{"text":"what","start":9632.63,"end":9632.87},{"text":"should","start":9632.87,"end":9633.11},{"text":"be","start":9633.11,"end":9633.35},{"text":"added","start":9633.35,"end":9633.59},{"text":"to","start":9633.59,"end":9633.91},{"text":"it","start":9633.91,"end":9634.23},{"text":"and","start":9634.79,"end":9634.95},{"text":"what","start":9634.95,"end":9635.11},{"text":"should","start":9635.11,"end":9635.35},{"text":"be","start":9635.35,"end":9635.51},{"text":"changed","start":9635.51,"end":9635.91},{"text":"with","start":9635.91,"end":9636.03},{"text":"what","start":9636.03,"end":9636.23},{"text":"we","start":9636.23,"end":9636.39},{"text":"have.","start":9636.39,"end":9636.71}]},{"text":"It's not more than that.","start":9636.79,"end":9638.47,"topics":[],"words":[{"text":"It's","start":9636.79,"end":9637.03},{"text":"not","start":9637.03,"end":9637.59},{"text":"more","start":9637.67,"end":9637.99},{"text":"than","start":9637.99,"end":9638.23},{"text":"that.","start":9638.23,"end":9638.47}]},{"text":"And with that, I'm going to give the floor to Ghana.","start":9638.71,"end":9643.51,"topics":[],"words":[{"text":"And","start":9638.71,"end":9639.11},{"text":"with","start":9640.23,"end":9640.51},{"text":"that,","start":9640.51,"end":9640.87},{"text":"I'm","start":9640.87,"end":9641.11},{"text":"going","start":9641.11,"end":9641.35},{"text":"to","start":9641.35,"end":9641.47},{"text":"give","start":9641.47,"end":9641.67},{"text":"the","start":9641.67,"end":9641.83},{"text":"floor","start":9641.83,"end":9642.23},{"text":"to","start":9642.23,"end":9642.87},{"text":"Ghana.","start":9643.03,"end":9643.51}]},{"text":"Please go ahead, Ghana.","start":9643.99,"end":9644.91,"topics":[],"words":[{"text":"Please","start":9643.99,"end":9644.23},{"text":"go","start":9644.23,"end":9644.39},{"text":"ahead,","start":9644.39,"end":9644.63},{"text":"Ghana.","start":9644.63,"end":9644.91}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":63,"start":9647.19,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=9648","paragraphs":[{"sentences":[{"text":"Chair, Ghana would like to begin by thanking the co-lead for the excellent work and the balanced draft.","start":9647.19,"end":9655.51,"topics":[],"words":[{"text":"Chair,","start":9647.19,"end":9647.51},{"text":"Ghana","start":9648.67,"end":9648.91},{"text":"would","start":9648.91,"end":9649.03},{"text":"like","start":9649.03,"end":9649.31},{"text":"to","start":9649.31,"end":9649.51},{"text":"begin","start":9649.83,"end":9650.19},{"text":"by","start":9650.19,"end":9650.39},{"text":"thanking","start":9650.39,"end":9650.75},{"text":"the","start":9650.75,"end":9650.83},{"text":"co-lead","start":9650.87,"end":9651.51},{"text":"for","start":9653.03,"end":9653.19},{"text":"the","start":9653.19,"end":9653.31},{"text":"excellent","start":9653.31,"end":9653.75},{"text":"work","start":9653.75,"end":9654.15},{"text":"and","start":9654.35,"end":9654.51},{"text":"the","start":9654.51,"end":9654.63},{"text":"balanced","start":9654.63,"end":9655.07},{"text":"draft.","start":9655.07,"end":9655.51}]}]},{"sentences":[{"text":"Ghana aligns itself with the statement by the African group.","start":9657.19,"end":9662.15,"topics":[],"words":[{"text":"Ghana","start":9657.19,"end":9658.15},{"text":"aligns","start":9658.87,"end":9659.39},{"text":"itself","start":9659.39,"end":9659.75},{"text":"with","start":9659.75,"end":9659.87},{"text":"the","start":9659.87,"end":9659.95},{"text":"statement","start":9660.07,"end":9660.59},{"text":"by","start":9660.59,"end":9660.79},{"text":"the","start":9661.11,"end":9661.19},{"text":"African","start":9661.39,"end":9661.83},{"text":"group.","start":9661.83,"end":9662.15}]}]},{"sentences":[{"text":"Chair, Ghana agrees that this is a work in progress and we need a consensus.","start":9663.51,"end":9675.67,"topics":[],"words":[{"text":"Chair,","start":9663.51,"end":9663.99},{"text":"Ghana","start":9665.59,"end":9665.95},{"text":"agrees","start":9665.95,"end":9666.79},{"text":"that","start":9671.11,"end":9671.43},{"text":"this","start":9671.99,"end":9672.27},{"text":"is","start":9672.27,"end":9672.35},{"text":"a","start":9672.35,"end":9672.39},{"text":"work","start":9672.39,"end":9672.63},{"text":"in","start":9672.63,"end":9672.71},{"text":"progress","start":9672.71,"end":9673.43},{"text":"and","start":9674.15,"end":9674.39},{"text":"we","start":9674.39,"end":9674.47},{"text":"need","start":9674.47,"end":9674.71},{"text":"a","start":9674.71,"end":9674.79},{"text":"consensus.","start":9674.79,"end":9675.67}]}]},{"sentences":[{"text":"But flexibility cannot mean that the core of the protocol becomes optional.","start":9678.35,"end":9685.55,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"But","start":9678.35,"end":9678.75},{"text":"flexibility","start":9678.75,"end":9679.63},{"text":"cannot","start":9679.87,"end":9680.75},{"text":"mean","start":9680.75,"end":9681.07},{"text":"that","start":9681.07,"end":9681.67},{"text":"the","start":9681.67,"end":9681.75},{"text":"core","start":9681.75,"end":9682.19},{"text":"of","start":9683.03,"end":9683.11},{"text":"the","start":9683.15,"end":9683.27},{"text":"protocol","start":9683.27,"end":9684.11},{"text":"becomes","start":9684.35,"end":9684.91},{"text":"optional.","start":9684.91,"end":9685.55}]}]},{"sentences":[{"text":"If we make everything optional, we'll end up with no protocol at all.","start":9687.63,"end":9692.91,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"If","start":9687.63,"end":9687.79},{"text":"we","start":9687.79,"end":9687.87},{"text":"make","start":9687.87,"end":9688.11},{"text":"everything","start":9688.11,"end":9688.51},{"text":"optional,","start":9688.51,"end":9689.15},{"text":"we'll","start":9689.95,"end":9690.27},{"text":"end","start":9690.27,"end":9690.59},{"text":"up","start":9690.59,"end":9690.83},{"text":"with","start":9691.15,"end":9691.35},{"text":"no","start":9691.35,"end":9691.55},{"text":"protocol","start":9691.63,"end":9692.27},{"text":"at","start":9692.27,"end":9692.51},{"text":"all.","start":9692.51,"end":9692.91}]}]},{"sentences":[{"text":"We propose that core articles such as nexus, taxing rights, anti-abuse, like Article 1.2, remain mandatory.","start":9694.27,"end":9704.91,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."},{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"We","start":9694.27,"end":9694.59},{"text":"propose","start":9694.59,"end":9694.99},{"text":"that","start":9694.99,"end":9695.47},{"text":"core","start":9695.95,"end":9696.27},{"text":"articles","start":9696.27,"end":9697.07},{"text":"such","start":9698.99,"end":9699.31},{"text":"as","start":9699.35,"end":9699.47},{"text":"nexus,","start":9699.47,"end":9699.95},{"text":"taxing","start":9699.95,"end":9700.35},{"text":"rights,","start":9700.35,"end":9700.75},{"text":"anti-abuse,","start":9700.75,"end":9701.71},{"text":"like","start":9701.79,"end":9702.03},{"text":"Article","start":9702.03,"end":9702.39},{"text":"1.2,","start":9702.39,"end":9702.99},{"text":"remain","start":9703.71,"end":9704.19},{"text":"mandatory.","start":9704.19,"end":9704.91}]},{"text":"Flexibility can be discussed for thresholds, rates, and administrative provisions only.","start":9706.91,"end":9712.43,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Flexibility","start":9706.91,"end":9707.67},{"text":"can","start":9707.67,"end":9707.87},{"text":"be","start":9707.87,"end":9707.95},{"text":"discussed","start":9707.95,"end":9708.59},{"text":"for","start":9708.59,"end":9708.79},{"text":"thresholds,","start":9708.79,"end":9709.55},{"text":"rates,","start":9709.55,"end":9710.27},{"text":"and","start":9710.75,"end":9710.99},{"text":"administrative","start":9710.99,"end":9711.55},{"text":"provisions","start":9711.55,"end":9712.11},{"text":"only.","start":9712.11,"end":9712.43}]},{"text":"On Article 1, we are comfortable with the text as drafted, especially paragraph 2 on fiscal transparency.","start":9714.07,"end":9725.07,"topics":[],"words":[{"text":"On","start":9714.07,"end":9714.23},{"text":"Article","start":9714.23,"end":9714.55},{"text":"1,","start":9714.55,"end":9714.99},{"text":"we","start":9715.87,"end":9716.11},{"text":"are","start":9716.11,"end":9716.19},{"text":"comfortable","start":9716.19,"end":9716.75},{"text":"with","start":9716.75,"end":9716.95},{"text":"the","start":9716.95,"end":9717.03},{"text":"text","start":9717.03,"end":9717.63},{"text":"as","start":9717.71,"end":9717.95},{"text":"drafted,","start":9717.95,"end":9718.59},{"text":"especially","start":9720.11,"end":9720.67},{"text":"paragraph","start":9720.67,"end":9721.15},{"text":"2","start":9721.15,"end":9721.55},{"text":"on","start":9723.39,"end":9723.71},{"text":"fiscal","start":9723.71,"end":9724.19},{"text":"transparency.","start":9724.19,"end":9725.07}]}]},{"sentences":[{"text":"Thank you, Chair.","start":9726.67,"end":9727.23,"topics":[],"words":[{"text":"Thank","start":9726.67,"end":9726.91},{"text":"you,","start":9726.91,"end":9726.99},{"text":"Chair.","start":9726.99,"end":9727.23}]}]}],"speaker":{"name":null,"affiliation":"GHA","affiliation_full":"Ghana","group":null,"function":"Representative"}},{"statement_number":64,"start":9729.15,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=9730","paragraphs":[{"sentences":[{"text":"Thank you, Ghana, for that clear message.","start":9729.15,"end":9730.95,"topics":[],"words":[{"text":"Thank","start":9729.15,"end":9729.39},{"text":"you,","start":9729.39,"end":9729.47},{"text":"Ghana,","start":9729.47,"end":9729.83},{"text":"for","start":9729.83,"end":9729.99},{"text":"that","start":9729.99,"end":9730.19},{"text":"clear","start":9730.19,"end":9730.59},{"text":"message.","start":9730.59,"end":9730.95}]},{"text":"I have now Saudi Arabia.","start":9734.39,"end":9736.03,"topics":[],"words":[{"text":"I","start":9734.39,"end":9734.4},{"text":"have","start":9734.39,"end":9734.75},{"text":"now","start":9734.75,"end":9735.07},{"text":"Saudi","start":9735.07,"end":9735.47},{"text":"Arabia.","start":9735.47,"end":9736.03}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":65,"start":9739.47,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=9740","paragraphs":[{"sentences":[{"text":"Thank you, co-lead.","start":9739.47,"end":9741.63,"topics":[],"words":[{"text":"Thank","start":9739.47,"end":9739.79},{"text":"you,","start":9739.79,"end":9739.95},{"text":"co-lead.","start":9741.15,"end":9741.63}]}]},{"sentences":[{"text":"Saudi Arabia is pleased to see the.","start":9742.99,"end":9744.79,"topics":[],"words":[{"text":"Saudi","start":9742.99,"end":9743.35},{"text":"Arabia","start":9743.35,"end":9743.75},{"text":"is","start":9743.75,"end":9743.95},{"text":"pleased","start":9743.95,"end":9744.31},{"text":"to","start":9744.31,"end":9744.39},{"text":"see","start":9744.39,"end":9744.67},{"text":"the.","start":9744.67,"end":9744.79}]}]},{"sentences":[{"text":"Publication of the draft protocol, and we thank you, co-lead, for this significant step forward.","start":9744.79,"end":9752.35,"topics":[],"words":[{"text":"Publication","start":9744.79,"end":9745.47},{"text":"of","start":9745.47,"end":9745.63},{"text":"the","start":9745.63,"end":9745.71},{"text":"draft","start":9745.71,"end":9746.19},{"text":"protocol,","start":9746.67,"end":9747.43},{"text":"and","start":9747.43,"end":9747.63},{"text":"we","start":9747.63,"end":9747.95},{"text":"thank","start":9747.95,"end":9748.27},{"text":"you,","start":9748.27,"end":9748.59},{"text":"co-lead,","start":9749.31,"end":9749.79},{"text":"for","start":9749.79,"end":9750.19},{"text":"this","start":9750.51,"end":9750.79},{"text":"significant","start":9750.79,"end":9751.47},{"text":"step","start":9751.47,"end":9751.79},{"text":"forward.","start":9751.79,"end":9752.35}]},{"text":"I would make a general comment as well.","start":9754.83,"end":9758.43,"topics":[],"words":[{"text":"I","start":9754.83,"end":9754.87},{"text":"would","start":9754.87,"end":9754.99},{"text":"make","start":9754.99,"end":9755.31},{"text":"a","start":9755.47,"end":9755.51},{"text":"general","start":9755.51,"end":9756.19},{"text":"comment","start":9756.91,"end":9757.47},{"text":"as","start":9757.99,"end":9758.15},{"text":"well.","start":9758.15,"end":9758.43}]},{"text":"Generally related to the scope of the protocol as we understand it to the core mandate here is the allocation of source taxing rights over cross-border services including automated digital services and we align ourselves with the comments made by other delegates in this regard when it comes to the scope.","start":9759.71,"end":9780.35,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."},{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"Generally","start":9759.71,"end":9760.27},{"text":"related","start":9760.27,"end":9760.79},{"text":"to","start":9760.79,"end":9760.91},{"text":"the","start":9760.91,"end":9760.99},{"text":"scope","start":9760.99,"end":9761.35},{"text":"of","start":9761.35,"end":9761.47},{"text":"the","start":9761.47,"end":9761.71},{"text":"protocol","start":9761.71,"end":9762.43},{"text":"as","start":9762.43,"end":9762.59},{"text":"we","start":9762.59,"end":9762.71},{"text":"understand","start":9762.71,"end":9763.31},{"text":"it","start":9763.31,"end":9763.43},{"text":"to","start":9763.43,"end":9763.51},{"text":"the","start":9763.51,"end":9763.67},{"text":"core","start":9763.67,"end":9764.11},{"text":"mandate","start":9764.11,"end":9764.67},{"text":"here","start":9764.67,"end":9764.95},{"text":"is","start":9764.95,"end":9765.07},{"text":"the","start":9765.07,"end":9765.19},{"text":"allocation","start":9765.19,"end":9765.79},{"text":"of","start":9766.75,"end":9767.15},{"text":"source","start":9767.23,"end":9767.67},{"text":"taxing","start":9767.67,"end":9768.11},{"text":"rights","start":9768.11,"end":9768.43},{"text":"over","start":9768.43,"end":9768.67},{"text":"cross-border","start":9768.67,"end":9769.47},{"text":"services","start":9769.55,"end":9770.19},{"text":"including","start":9770.19,"end":9770.99},{"text":"automated","start":9771.27,"end":9772.23},{"text":"digital","start":9772.23,"end":9772.59},{"text":"services","start":9772.59,"end":9773.23},{"text":"and","start":9773.71,"end":9774.11},{"text":"we","start":9774.11,"end":9774.35},{"text":"align","start":9774.35,"end":9774.67},{"text":"ourselves","start":9774.67,"end":9775.11},{"text":"with","start":9775.11,"end":9775.23},{"text":"the","start":9775.23,"end":9775.31},{"text":"comments","start":9775.31,"end":9775.71},{"text":"made","start":9775.71,"end":9775.95},{"text":"by","start":9775.95,"end":9776.11},{"text":"other","start":9776.11,"end":9776.35},{"text":"delegates","start":9776.35,"end":9777.15},{"text":"in","start":9777.71,"end":9778.11},{"text":"this","start":9778.11,"end":9778.35},{"text":"regard","start":9778.35,"end":9778.75},{"text":"when","start":9779.11,"end":9779.35},{"text":"it","start":9779.35,"end":9779.47},{"text":"comes","start":9779.47,"end":9779.71},{"text":"to","start":9779.71,"end":9779.83},{"text":"the","start":9779.83,"end":9779.95},{"text":"scope.","start":9779.95,"end":9780.35}]},{"text":"Another general point is that we note that certain provisions in the draft appear to overlap with the rules already established under existing bilateral treaties, agreements or the UN model convention.","start":9780.99,"end":9794.91,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Another","start":9780.99,"end":9781.39},{"text":"general","start":9781.39,"end":9781.79},{"text":"point","start":9781.79,"end":9782.35},{"text":"is","start":9782.75,"end":9782.91},{"text":"that","start":9782.91,"end":9783.07},{"text":"we","start":9783.07,"end":9783.23},{"text":"note","start":9783.23,"end":9783.79},{"text":"that","start":9783.79,"end":9783.95},{"text":"certain","start":9783.95,"end":9784.35},{"text":"provisions","start":9784.35,"end":9785.15},{"text":"in","start":9785.63,"end":9785.79},{"text":"the","start":9785.79,"end":9785.91},{"text":"draft","start":9785.91,"end":9786.35},{"text":"appear","start":9786.35,"end":9786.83},{"text":"to","start":9786.83,"end":9787.03},{"text":"overlap","start":9787.03,"end":9787.51},{"text":"with","start":9787.51,"end":9787.67},{"text":"the","start":9787.67,"end":9787.75},{"text":"rules","start":9787.75,"end":9788.03},{"text":"already","start":9788.03,"end":9788.75},{"text":"established","start":9789.07,"end":9789.67},{"text":"under","start":9789.67,"end":9789.95},{"text":"existing","start":9789.95,"end":9790.43},{"text":"bilateral","start":9790.43,"end":9791.07},{"text":"treaties,","start":9791.71,"end":9792.51},{"text":"agreements","start":9792.63,"end":9793.15},{"text":"or","start":9793.15,"end":9793.47},{"text":"the","start":9793.47,"end":9793.55},{"text":"UN","start":9793.55,"end":9793.95},{"text":"model","start":9793.95,"end":9794.27},{"text":"convention.","start":9794.27,"end":9794.91}]},{"text":"We would like to see or reconsider, as the text develops, which provisions are essential to this protocol core function and which might instead rely on cross-referencing existing instruments.","start":9796.19,"end":9812.67,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"We","start":9796.19,"end":9796.43},{"text":"would","start":9796.43,"end":9796.75},{"text":"like","start":9798.27,"end":9798.51},{"text":"to","start":9798.51,"end":9798.63},{"text":"see","start":9798.63,"end":9799.15},{"text":"or","start":9799.71,"end":9799.83},{"text":"reconsider,","start":9799.95,"end":9800.99},{"text":"as","start":9801.15,"end":9801.31},{"text":"the","start":9801.31,"end":9801.43},{"text":"text","start":9801.47,"end":9801.83},{"text":"develops,","start":9801.83,"end":9802.67},{"text":"which","start":9802.67,"end":9803.07},{"text":"provisions","start":9803.07,"end":9803.71},{"text":"are","start":9803.71,"end":9803.91},{"text":"essential","start":9803.91,"end":9804.51},{"text":"to","start":9805.15,"end":9805.35},{"text":"this","start":9805.35,"end":9805.55},{"text":"protocol","start":9805.55,"end":9806.27},{"text":"core","start":9806.91,"end":9807.23},{"text":"function","start":9807.23,"end":9807.87},{"text":"and","start":9808.11,"end":9808.31},{"text":"which","start":9808.31,"end":9808.51},{"text":"might","start":9808.51,"end":9808.83},{"text":"instead","start":9808.83,"end":9809.31},{"text":"rely","start":9809.31,"end":9809.79},{"text":"on","start":9809.79,"end":9810.19},{"text":"cross-referencing","start":9810.19,"end":9811.31},{"text":"existing","start":9811.31,"end":9811.95},{"text":"instruments.","start":9811.95,"end":9812.67}]}]},{"sentences":[{"text":"We also believe and we would like to see a more focused.","start":9814.83,"end":9817.75,"topics":[],"words":[{"text":"We","start":9814.83,"end":9814.87},{"text":"also","start":9814.87,"end":9815.15},{"text":"believe","start":9815.15,"end":9815.55},{"text":"and","start":9815.55,"end":9815.79},{"text":"we","start":9815.79,"end":9815.87},{"text":"would","start":9815.87,"end":9816.03},{"text":"like","start":9816.03,"end":9816.27},{"text":"to","start":9816.27,"end":9816.39},{"text":"see","start":9816.39,"end":9816.91},{"text":"a","start":9816.91,"end":9816.99},{"text":"more","start":9816.99,"end":9817.31},{"text":"focused.","start":9817.31,"end":9817.75}]}]},{"sentences":[{"text":"Protocol and look further to revisiting the definition of automated digital services with a view to a more objective and durable formulation.","start":9817.75,"end":9828.75,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"Protocol","start":9817.75,"end":9818.43},{"text":"and","start":9818.43,"end":9818.99},{"text":"look","start":9819.39,"end":9819.79},{"text":"further","start":9819.79,"end":9820.19},{"text":"to","start":9820.19,"end":9820.31},{"text":"revisiting","start":9820.31,"end":9820.99},{"text":"the","start":9820.99,"end":9821.15},{"text":"definition","start":9821.15,"end":9821.71},{"text":"of","start":9821.71,"end":9821.87},{"text":"automated","start":9821.87,"end":9822.35},{"text":"digital","start":9822.35,"end":9822.75},{"text":"services","start":9822.75,"end":9823.39},{"text":"with","start":9823.71,"end":9823.99},{"text":"a","start":9823.99,"end":9824.03},{"text":"view","start":9824.03,"end":9824.51},{"text":"to","start":9824.59,"end":9824.91},{"text":"a","start":9824.91,"end":9824.99},{"text":"more","start":9824.99,"end":9825.55},{"text":"objective","start":9826.11,"end":9826.71},{"text":"and","start":9826.71,"end":9826.87},{"text":"durable","start":9826.87,"end":9827.39},{"text":"formulation.","start":9827.95,"end":9828.75}]},{"text":"Our main observation that we would like to emphasize is that the current draft did not consider appropriate and important carve outs and exclusions.","start":9830.03,"end":9842.35,"topics":[],"words":[{"text":"Our","start":9830.03,"end":9830.27},{"text":"main","start":9830.27,"end":9830.59},{"text":"observation","start":9830.59,"end":9831.63},{"text":"that","start":9833.07,"end":9833.31},{"text":"we","start":9833.31,"end":9833.43},{"text":"would","start":9833.43,"end":9833.63},{"text":"like","start":9833.63,"end":9833.79},{"text":"to","start":9833.79,"end":9833.99},{"text":"emphasize","start":9833.99,"end":9834.67},{"text":"is","start":9834.67,"end":9834.83},{"text":"that","start":9834.83,"end":9834.99},{"text":"the","start":9834.99,"end":9835.11},{"text":"current","start":9835.11,"end":9835.79},{"text":"draft","start":9835.79,"end":9836.35},{"text":"did","start":9836.59,"end":9836.83},{"text":"not","start":9836.83,"end":9837.39},{"text":"consider","start":9837.39,"end":9838.03},{"text":"appropriate","start":9839.15,"end":9839.87},{"text":"and","start":9839.87,"end":9840.07},{"text":"important","start":9840.07,"end":9840.75},{"text":"carve","start":9840.75,"end":9841.15},{"text":"outs","start":9841.15,"end":9841.39},{"text":"and","start":9841.39,"end":9841.51},{"text":"exclusions.","start":9841.51,"end":9842.35}]},{"text":"of certain industries and sectors that should be integrated properly in the draft.","start":9842.91,"end":9848.87,"topics":[],"words":[{"text":"of","start":9842.91,"end":9843.11},{"text":"certain","start":9843.11,"end":9843.51},{"text":"industries","start":9843.51,"end":9844.27},{"text":"and","start":9844.27,"end":9844.71},{"text":"sectors","start":9844.71,"end":9845.35},{"text":"that","start":9846.07,"end":9846.35},{"text":"should","start":9846.35,"end":9846.55},{"text":"be","start":9846.55,"end":9846.71},{"text":"integrated","start":9846.71,"end":9847.39},{"text":"properly","start":9847.39,"end":9848.07},{"text":"in","start":9848.07,"end":9848.15},{"text":"the","start":9848.15,"end":9848.27},{"text":"draft.","start":9848.27,"end":9848.87}]}]},{"sentences":[{"text":"We look forward to engaging further on each point as.","start":9850.47,"end":9855.23,"topics":[],"words":[{"text":"We","start":9850.47,"end":9850.95},{"text":"look","start":9851.43,"end":9851.67},{"text":"forward","start":9851.67,"end":9852.03},{"text":"to","start":9852.03,"end":9852.11},{"text":"engaging","start":9852.11,"end":9852.71},{"text":"further","start":9853.75,"end":9854.31},{"text":"on","start":9854.31,"end":9854.47},{"text":"each","start":9854.47,"end":9854.71},{"text":"point","start":9854.71,"end":9855.07},{"text":"as.","start":9855.07,"end":9855.23}]}]},{"sentences":[{"text":"We go forward article by article, and we will also share our written comments that would help on the draft.","start":9855.23,"end":9860.87,"topics":[],"words":[{"text":"We","start":9855.23,"end":9855.35},{"text":"go","start":9855.35,"end":9855.51},{"text":"forward","start":9855.51,"end":9855.95},{"text":"article","start":9855.95,"end":9856.39},{"text":"by","start":9856.39,"end":9856.55},{"text":"article,","start":9856.55,"end":9857.03},{"text":"and","start":9857.35,"end":9857.55},{"text":"we","start":9857.55,"end":9857.67},{"text":"will","start":9857.67,"end":9857.91},{"text":"also","start":9857.91,"end":9858.23},{"text":"share","start":9858.23,"end":9858.47},{"text":"our","start":9858.47,"end":9858.55},{"text":"written","start":9858.55,"end":9858.95},{"text":"comments","start":9858.95,"end":9859.59},{"text":"that","start":9859.59,"end":9859.83},{"text":"would","start":9859.83,"end":9859.99},{"text":"help","start":9859.99,"end":9860.23},{"text":"on","start":9860.23,"end":9860.31},{"text":"the","start":9860.31,"end":9860.39},{"text":"draft.","start":9860.39,"end":9860.87}]}]},{"sentences":[{"text":"Thank you, Khalid.","start":9861.03,"end":9861.75,"topics":[],"words":[{"text":"Thank","start":9861.03,"end":9861.23},{"text":"you,","start":9861.23,"end":9861.35},{"text":"Khalid.","start":9861.35,"end":9861.75}]}]}],"speaker":{"name":null,"affiliation":"SAU","affiliation_full":"Saudi Arabia","group":null,"function":"Representative"}},{"statement_number":66,"start":9862.63,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=9863","paragraphs":[{"sentences":[{"text":"Thank you very much for that input.","start":9862.63,"end":9865.75,"topics":[],"words":[{"text":"Thank","start":9862.63,"end":9862.87},{"text":"you","start":9862.87,"end":9862.95},{"text":"very","start":9862.95,"end":9863.19},{"text":"much","start":9863.19,"end":9863.55},{"text":"for","start":9863.55,"end":9863.67},{"text":"that","start":9863.67,"end":9864.07},{"text":"input.","start":9865.03,"end":9865.75}]},{"text":"That was very helpful.","start":9865.91,"end":9867.11,"topics":[],"words":[{"text":"That","start":9865.91,"end":9866.11},{"text":"was","start":9866.11,"end":9866.31},{"text":"very","start":9866.47,"end":9866.71},{"text":"helpful.","start":9866.71,"end":9867.11}]},{"text":"I now have, I think I'm going to give the floor to first time speakers first.","start":9868.15,"end":9874.79,"topics":[],"words":[{"text":"I","start":9868.15,"end":9868.31},{"text":"now","start":9868.31,"end":9868.63},{"text":"have,","start":9868.63,"end":9869.11},{"text":"I","start":9869.83,"end":9869.99},{"text":"think","start":9870.39,"end":9870.59},{"text":"I'm","start":9870.59,"end":9870.79},{"text":"going","start":9870.79,"end":9870.95},{"text":"to","start":9870.95,"end":9871.07},{"text":"give","start":9871.07,"end":9871.27},{"text":"the","start":9871.27,"end":9871.43},{"text":"floor","start":9871.43,"end":9871.99},{"text":"to","start":9872.23,"end":9872.55},{"text":"first","start":9873.35,"end":9873.79},{"text":"time","start":9873.79,"end":9873.99},{"text":"speakers","start":9873.99,"end":9874.47},{"text":"first.","start":9874.47,"end":9874.79}]},{"text":"So I'm sorry Belgium, but I'm going to give the floor to Portugal first.","start":9874.79,"end":9878.71,"topics":[],"words":[{"text":"So","start":9874.79,"end":9875.03},{"text":"I'm","start":9875.03,"end":9875.27},{"text":"sorry","start":9875.27,"end":9875.59},{"text":"Belgium,","start":9875.59,"end":9876.03},{"text":"but","start":9876.03,"end":9876.15},{"text":"I'm","start":9876.15,"end":9876.35},{"text":"going","start":9876.35,"end":9876.55},{"text":"to","start":9876.55,"end":9876.63},{"text":"give","start":9876.63,"end":9876.83},{"text":"the","start":9876.83,"end":9876.95},{"text":"floor","start":9876.95,"end":9877.19},{"text":"to","start":9877.19,"end":9877.31},{"text":"Portugal","start":9877.31,"end":9878.07},{"text":"first.","start":9878.23,"end":9878.71}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":67,"start":9881.71,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=9882","paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair.","start":9881.71,"end":9882.67,"topics":[],"words":[{"text":"Thank","start":9881.71,"end":9881.99},{"text":"you,","start":9881.99,"end":9882.15},{"text":"Madam","start":9882.15,"end":9882.55},{"text":"Chair.","start":9882.55,"end":9882.67}]},{"text":"Glad to be here today discussing this text that came as a surprise for us.","start":9882.67,"end":9890.71,"topics":[],"words":[{"text":"Glad","start":9882.67,"end":9883.19},{"text":"to","start":9885.11,"end":9885.35},{"text":"be","start":9885.35,"end":9885.47},{"text":"here","start":9885.47,"end":9885.83},{"text":"today","start":9885.91,"end":9886.31},{"text":"discussing","start":9886.31,"end":9887.03},{"text":"this","start":9887.03,"end":9888.07},{"text":"text","start":9888.07,"end":9888.47},{"text":"that","start":9888.47,"end":9888.79},{"text":"came","start":9888.79,"end":9889.27},{"text":"as","start":9889.27,"end":9889.39},{"text":"a","start":9889.39,"end":9889.43},{"text":"surprise","start":9889.43,"end":9890.15},{"text":"for","start":9890.15,"end":9890.43},{"text":"us.","start":9890.43,"end":9890.71}]},{"text":"Portugal was also one of the states that sent written comments regarding the two-part approach that we said it it appears to be a useful basis for further work.","start":9891.03,"end":9907.91,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Portugal","start":9891.03,"end":9891.67},{"text":"was","start":9891.67,"end":9891.99},{"text":"also","start":9891.99,"end":9892.39},{"text":"one","start":9892.39,"end":9892.67},{"text":"of","start":9892.67,"end":9892.87},{"text":"the","start":9892.87,"end":9892.99},{"text":"states","start":9893.51,"end":9893.99},{"text":"that","start":9893.99,"end":9894.39},{"text":"sent","start":9894.87,"end":9895.43},{"text":"written","start":9895.43,"end":9896.07},{"text":"comments","start":9896.07,"end":9896.79},{"text":"regarding","start":9898.79,"end":9899.43},{"text":"the","start":9899.43,"end":9899.55},{"text":"two-part","start":9899.83,"end":9900.47},{"text":"approach","start":9900.47,"end":9901.19},{"text":"that","start":9901.19,"end":9901.67},{"text":"we","start":9901.67,"end":9901.83},{"text":"said","start":9901.83,"end":9902.07},{"text":"it","start":9902.07,"end":9902.39},{"text":"it","start":9903.03,"end":9903.27},{"text":"appears","start":9903.91,"end":9904.47},{"text":"to","start":9904.47,"end":9904.63},{"text":"be","start":9904.63,"end":9904.87},{"text":"a","start":9905.03,"end":9905.07},{"text":"useful","start":9905.07,"end":9905.51},{"text":"basis","start":9905.51,"end":9906.15},{"text":"for","start":9906.15,"end":9906.79},{"text":"further","start":9906.79,"end":9907.35},{"text":"work.","start":9907.35,"end":9907.91}]},{"text":"In that regard, and many of the other observations, we would like to echo Ireland.","start":9909.67,"end":9915.51,"topics":[],"words":[{"text":"In","start":9909.67,"end":9909.83},{"text":"that","start":9909.83,"end":9910.23},{"text":"regard,","start":9910.23,"end":9910.63},{"text":"and","start":9910.63,"end":9910.79},{"text":"many","start":9910.79,"end":9911.27},{"text":"of","start":9911.27,"end":9911.51},{"text":"the","start":9911.51,"end":9911.63},{"text":"other","start":9911.63,"end":9911.87},{"text":"observations,","start":9911.87,"end":9912.43},{"text":"we","start":9912.43,"end":9912.51},{"text":"would","start":9912.51,"end":9912.63},{"text":"like","start":9912.63,"end":9912.79},{"text":"to","start":9912.79,"end":9913.35},{"text":"echo","start":9913.75,"end":9914.47},{"text":"Ireland.","start":9914.87,"end":9915.51}]},{"text":"Also, in a different thing, we also about preamble, We are not going to discuss it now, but in our view and given the innovative nature of the protocol, we believe that a short preamble section would be valuable in providing a common framework for its interpretation and application and explaining clearly the why, the what, and the how of the new arrangements.","start":9919.83,"end":9954.35,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Also,","start":9919.83,"end":9920.55},{"text":"in","start":9922.55,"end":9923.15},{"text":"a","start":9923.15,"end":9923.19},{"text":"different","start":9923.19,"end":9924.07},{"text":"thing,","start":9924.63,"end":9924.95},{"text":"we","start":9925.11,"end":9925.27},{"text":"also","start":9925.35,"end":9925.83},{"text":"about","start":9926.23,"end":9926.55},{"text":"preamble,","start":9926.55,"end":9927.27},{"text":"We","start":9929.39,"end":9929.43},{"text":"are","start":9929.43,"end":9929.51},{"text":"not","start":9929.51,"end":9929.71},{"text":"going","start":9929.71,"end":9929.91},{"text":"to","start":9929.91,"end":9930.03},{"text":"discuss","start":9930.03,"end":9930.59},{"text":"it","start":9930.59,"end":9930.71},{"text":"now,","start":9930.71,"end":9930.99},{"text":"but","start":9930.99,"end":9931.47},{"text":"in","start":9931.71,"end":9932.19},{"text":"our","start":9932.19,"end":9932.43},{"text":"view","start":9932.43,"end":9932.91},{"text":"and","start":9932.91,"end":9933.15},{"text":"given","start":9933.15,"end":9933.79},{"text":"the","start":9933.79,"end":9933.95},{"text":"innovative","start":9934.83,"end":9935.95},{"text":"nature","start":9935.95,"end":9936.59},{"text":"of","start":9936.59,"end":9936.91},{"text":"the","start":9937.15,"end":9937.31},{"text":"protocol,","start":9937.31,"end":9938.11},{"text":"we","start":9938.91,"end":9939.15},{"text":"believe","start":9939.15,"end":9939.47},{"text":"that","start":9939.47,"end":9939.79},{"text":"a","start":9939.79,"end":9939.87},{"text":"short","start":9940.03,"end":9940.59},{"text":"preamble","start":9940.59,"end":9941.39},{"text":"section","start":9941.47,"end":9942.19},{"text":"would","start":9942.19,"end":9942.39},{"text":"be","start":9942.39,"end":9942.51},{"text":"valuable","start":9942.51,"end":9943.15},{"text":"in","start":9943.47,"end":9943.63},{"text":"providing","start":9943.63,"end":9944.19},{"text":"a","start":9944.35,"end":9944.39},{"text":"common","start":9944.39,"end":9944.79},{"text":"framework","start":9944.83,"end":9945.39},{"text":"for","start":9945.39,"end":9945.63},{"text":"its","start":9945.63,"end":9945.79},{"text":"interpretation","start":9945.79,"end":9946.47},{"text":"and","start":9946.47,"end":9946.59},{"text":"application","start":9946.59,"end":9947.35},{"text":"and","start":9947.35,"end":9947.51},{"text":"explaining","start":9947.51,"end":9948.11},{"text":"clearly","start":9948.27,"end":9948.75},{"text":"the","start":9949.15,"end":9949.31},{"text":"why,","start":9949.31,"end":9949.79},{"text":"the","start":9949.87,"end":9950.11},{"text":"what,","start":9950.11,"end":9950.75},{"text":"and","start":9950.75,"end":9950.95},{"text":"the","start":9950.95,"end":9951.07},{"text":"how","start":9951.07,"end":9951.47},{"text":"of","start":9951.47,"end":9951.79},{"text":"the","start":9952.43,"end":9952.59},{"text":"new","start":9952.59,"end":9953.39},{"text":"arrangements.","start":9953.39,"end":9954.35}]},{"text":"That would be important.","start":9954.59,"end":9956.83,"topics":[],"words":[{"text":"That","start":9954.59,"end":9954.91},{"text":"would","start":9954.91,"end":9955.07},{"text":"be","start":9955.07,"end":9955.47},{"text":"important.","start":9955.95,"end":9956.83}]},{"text":"It's not a question of saying we agree with this or that provision.","start":9958.63,"end":9961.99,"topics":[],"words":[{"text":"It's","start":9958.63,"end":9958.91},{"text":"not","start":9958.91,"end":9959.15},{"text":"a","start":9959.15,"end":9959.19},{"text":"question","start":9959.19,"end":9959.55},{"text":"of","start":9959.55,"end":9959.63},{"text":"saying","start":9959.63,"end":9959.95},{"text":"we","start":9959.95,"end":9960.19},{"text":"agree","start":9960.19,"end":9960.51},{"text":"with","start":9960.51,"end":9960.71},{"text":"this","start":9960.71,"end":9960.87},{"text":"or","start":9960.87,"end":9961.07},{"text":"that","start":9961.07,"end":9961.47},{"text":"provision.","start":9961.47,"end":9961.99}]},{"text":"It's giving a context.","start":9961.99,"end":9964.27,"topics":[],"words":[{"text":"It's","start":9961.99,"end":9962.35},{"text":"giving","start":9962.75,"end":9963.23},{"text":"a","start":9963.55,"end":9963.63},{"text":"context.","start":9963.63,"end":9964.27}]},{"text":"It's something new.","start":9964.27,"end":9965.31,"topics":[],"words":[{"text":"It's","start":9964.27,"end":9964.51},{"text":"something","start":9964.51,"end":9964.99},{"text":"new.","start":9964.99,"end":9965.31}]},{"text":"It will be important.","start":9965.31,"end":9966.51,"topics":[],"words":[{"text":"It","start":9965.31,"end":9965.43},{"text":"will","start":9965.43,"end":9965.55},{"text":"be","start":9965.55,"end":9965.67},{"text":"important.","start":9965.67,"end":9966.51}]},{"text":"It will add transparency and greater legal certainty.","start":9968.51,"end":9973.07,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"It","start":9968.51,"end":9968.75},{"text":"will","start":9968.75,"end":9968.99},{"text":"add","start":9968.99,"end":9969.31},{"text":"transparency","start":9969.63,"end":9970.99},{"text":"and","start":9970.99,"end":9971.31},{"text":"greater","start":9971.31,"end":9971.79},{"text":"legal","start":9971.79,"end":9972.27},{"text":"certainty.","start":9972.27,"end":9973.07}]},{"text":"Just a quick note on the so-called STTR rule.","start":9974.67,"end":9980.35,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"Just","start":9974.67,"end":9975.23},{"text":"a","start":9975.39,"end":9975.43},{"text":"quick","start":9975.43,"end":9975.71},{"text":"note","start":9975.71,"end":9976.11},{"text":"on","start":9976.19,"end":9976.43},{"text":"the","start":9978.03,"end":9978.19},{"text":"so-called","start":9978.35,"end":9978.91},{"text":"STTR","start":9979.23,"end":9980.03},{"text":"rule.","start":9980.03,"end":9980.35}]},{"text":"It is inspired in it.","start":9980.75,"end":9986.03,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"It","start":9980.75,"end":9981.23},{"text":"is","start":9982.27,"end":9982.59},{"text":"inspired","start":9982.59,"end":9983.39},{"text":"in","start":9983.55,"end":9983.87},{"text":"it.","start":9985.63,"end":9986.03}]},{"text":"We are looking at it and many of the observations like which income we are talking about, but all in all we still struggle in saying this could be like a STTR rule or a narrowly tailored rule.","start":9987.79,"end":10005.31,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"We","start":9987.79,"end":9987.87},{"text":"are","start":9987.87,"end":9988.03},{"text":"looking","start":9988.03,"end":9988.43},{"text":"at","start":9988.43,"end":9988.67},{"text":"it","start":9988.67,"end":9988.95},{"text":"and","start":9988.95,"end":9989.31},{"text":"many","start":9989.63,"end":9990.11},{"text":"of","start":9990.11,"end":9990.27},{"text":"the","start":9990.27,"end":9990.43},{"text":"observations","start":9992.43,"end":9993.23},{"text":"like","start":9993.23,"end":9993.47},{"text":"which","start":9993.55,"end":9994.11},{"text":"income","start":9994.19,"end":9994.75},{"text":"we","start":9994.75,"end":9994.87},{"text":"are","start":9994.87,"end":9994.99},{"text":"talking","start":9994.99,"end":9995.47},{"text":"about,","start":9995.47,"end":9995.67},{"text":"but","start":9995.67,"end":9995.95},{"text":"all","start":9996.79,"end":9997.07},{"text":"in","start":9997.07,"end":9997.23},{"text":"all","start":9997.23,"end":9997.55},{"text":"we","start":9997.55,"end":9997.71},{"text":"still","start":9997.71,"end":9998.03},{"text":"struggle","start":9998.03,"end":9998.43},{"text":"in","start":9998.43,"end":9998.59},{"text":"saying","start":9998.59,"end":9998.99},{"text":"this","start":9999.47,"end":9999.71},{"text":"could","start":9999.71,"end":9999.91},{"text":"be","start":9999.91,"end":10000.11},{"text":"like","start":10000.11,"end":10000.43},{"text":"a","start":10000.43,"end":10000.51},{"text":"STTR","start":10000.59,"end":10001.39},{"text":"rule","start":10001.39,"end":10001.79},{"text":"or","start":10001.79,"end":10002.11},{"text":"a","start":10002.99,"end":10003.07},{"text":"narrowly","start":10003.07,"end":10004.03},{"text":"tailored","start":10004.19,"end":10004.83},{"text":"rule.","start":10004.83,"end":10005.31}]},{"text":"We are thinking about it, but either way it should have a should have a clear scope, defined threshold, a cap and safeguards against double taxation.","start":10005.31,"end":10017.47,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"We","start":10005.31,"end":10005.47},{"text":"are","start":10005.47,"end":10005.63},{"text":"thinking","start":10005.63,"end":10006.11},{"text":"about","start":10006.11,"end":10006.43},{"text":"it,","start":10006.43,"end":10006.59},{"text":"but","start":10006.59,"end":10006.83},{"text":"either","start":10007.39,"end":10007.63},{"text":"way","start":10007.63,"end":10007.79},{"text":"it","start":10007.79,"end":10008.03},{"text":"should","start":10008.19,"end":10008.47},{"text":"have","start":10008.47,"end":10008.67},{"text":"a","start":10008.67,"end":10008.75},{"text":"should","start":10010.03,"end":10010.15},{"text":"have","start":10010.15,"end":10010.43},{"text":"a","start":10010.43,"end":10010.51},{"text":"clear","start":10010.59,"end":10011.07},{"text":"scope,","start":10011.07,"end":10011.59},{"text":"defined","start":10012.27,"end":10012.95},{"text":"threshold,","start":10012.95,"end":10013.71},{"text":"a","start":10013.71,"end":10013.75},{"text":"cap","start":10013.75,"end":10014.35},{"text":"and","start":10014.35,"end":10014.55},{"text":"safeguards","start":10014.55,"end":10015.31},{"text":"against","start":10015.63,"end":10016.35},{"text":"double","start":10016.35,"end":10016.75},{"text":"taxation.","start":10016.75,"end":10017.47}]},{"text":"Thank you.","start":10017.87,"end":10018.27,"topics":[],"words":[{"text":"Thank","start":10017.87,"end":10018.15},{"text":"you.","start":10018.15,"end":10018.27}]}]}],"speaker":{"name":null,"affiliation":"PRT","affiliation_full":"Portugal","group":null,"function":"Representative"}},{"statement_number":68,"start":10019.47,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=10020","paragraphs":[{"sentences":[{"text":"Thank you very much, Portugal.","start":10019.47,"end":10020.87,"topics":[],"words":[{"text":"Thank","start":10019.47,"end":10019.67},{"text":"you","start":10019.67,"end":10019.75},{"text":"very","start":10019.75,"end":10019.95},{"text":"much,","start":10019.95,"end":10020.35},{"text":"Portugal.","start":10020.35,"end":10020.87}]},{"text":"I have Morocco.","start":10022.35,"end":10023.87,"topics":[],"words":[{"text":"I","start":10022.35,"end":10022.43},{"text":"have","start":10022.43,"end":10022.99},{"text":"Morocco.","start":10023.15,"end":10023.87}]},{"text":"Please go ahead.","start":10023.87,"end":10024.75,"topics":[],"words":[{"text":"Please","start":10023.87,"end":10024.19},{"text":"go","start":10024.19,"end":10024.35},{"text":"ahead.","start":10024.35,"end":10024.75}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":69,"start":10029.39,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=10030","paragraphs":[{"sentences":[{"text":"Thank you very much, Madam Co-Lead.","start":10029.39,"end":10030.91,"topics":[],"words":[{"text":"Thank","start":10029.39,"end":10029.67},{"text":"you","start":10029.67,"end":10029.79},{"text":"very","start":10029.79,"end":10029.95},{"text":"much,","start":10029.95,"end":10030.19},{"text":"Madam","start":10030.19,"end":10030.43},{"text":"Co-Lead.","start":10030.43,"end":10030.91}]},{"text":"And thank you for the proposed draft, which we see as a good basis to go forward.","start":10031.95,"end":10038.71,"topics":[],"words":[{"text":"And","start":10031.95,"end":10032.35},{"text":"thank","start":10033.07,"end":10033.27},{"text":"you","start":10033.27,"end":10033.39},{"text":"for","start":10033.39,"end":10033.51},{"text":"the","start":10033.51,"end":10033.63},{"text":"proposed","start":10033.63,"end":10034.15},{"text":"draft,","start":10034.15,"end":10034.59},{"text":"which","start":10036.03,"end":10036.27},{"text":"we","start":10036.27,"end":10036.43},{"text":"see","start":10036.43,"end":10036.59},{"text":"as","start":10036.59,"end":10036.75},{"text":"a","start":10036.75,"end":10036.79},{"text":"good","start":10036.79,"end":10036.99},{"text":"basis","start":10036.99,"end":10037.47},{"text":"to","start":10038.03,"end":10038.19},{"text":"go","start":10038.19,"end":10038.35},{"text":"forward.","start":10038.35,"end":10038.71}]},{"text":"So as you explained in your presentation, the objective of the protocol is to address the imbalance in the allocation of taxing rights on services imposed by tax treaties.","start":10039.43,"end":10051.67,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"So","start":10039.43,"end":10039.75},{"text":"as","start":10040.23,"end":10040.55},{"text":"you","start":10040.55,"end":10040.71},{"text":"explained","start":10040.71,"end":10041.23},{"text":"in","start":10041.23,"end":10041.43},{"text":"your","start":10041.67,"end":10041.83},{"text":"presentation,","start":10041.83,"end":10042.47},{"text":"the","start":10042.47,"end":10042.67},{"text":"objective","start":10042.71,"end":10043.27},{"text":"of","start":10043.27,"end":10043.35},{"text":"the","start":10043.35,"end":10043.51},{"text":"protocol","start":10043.51,"end":10043.99},{"text":"is","start":10043.99,"end":10044.39},{"text":"to","start":10044.63,"end":10044.87},{"text":"address","start":10044.87,"end":10045.27},{"text":"the","start":10045.27,"end":10045.39},{"text":"imbalance","start":10045.39,"end":10046.55},{"text":"in","start":10047.03,"end":10047.11},{"text":"the","start":10047.11,"end":10047.23},{"text":"allocation","start":10047.23,"end":10047.67},{"text":"of","start":10047.67,"end":10047.75},{"text":"taxing","start":10047.75,"end":10048.07},{"text":"rights","start":10048.07,"end":10048.63},{"text":"on","start":10048.95,"end":10049.11},{"text":"services","start":10049.11,"end":10049.83},{"text":"imposed","start":10049.83,"end":10050.27},{"text":"by","start":10050.27,"end":10050.71},{"text":"tax","start":10050.79,"end":10051.11},{"text":"treaties.","start":10051.11,"end":10051.67}]},{"text":"And this imbalance is further exasperated by the use of, exacerbated by the use of the new technologies in providing services, as explained by our distinguished colleague of Brazil.","start":10052.95,"end":10068.39,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."},{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"And","start":10052.95,"end":10053.15},{"text":"this","start":10053.15,"end":10053.43},{"text":"imbalance","start":10053.51,"end":10054.15},{"text":"is","start":10054.15,"end":10054.47},{"text":"further","start":10054.63,"end":10055.03},{"text":"exasperated","start":10055.03,"end":10055.83},{"text":"by","start":10056.55,"end":10056.79},{"text":"the","start":10056.79,"end":10056.91},{"text":"use","start":10056.91,"end":10057.31},{"text":"of,","start":10057.31,"end":10057.51},{"text":"exacerbated","start":10058.15,"end":10058.87},{"text":"by","start":10058.87,"end":10059.03},{"text":"the","start":10059.03,"end":10059.15},{"text":"use","start":10059.15,"end":10059.47},{"text":"of","start":10059.47,"end":10059.67},{"text":"the","start":10059.67,"end":10059.87},{"text":"new","start":10059.87,"end":10060.15},{"text":"technologies","start":10060.15,"end":10060.95},{"text":"in","start":10063.35,"end":10063.47},{"text":"providing","start":10063.47,"end":10063.87},{"text":"services,","start":10063.87,"end":10064.47},{"text":"as","start":10064.47,"end":10064.55},{"text":"explained","start":10064.55,"end":10065.03},{"text":"by","start":10065.03,"end":10065.27},{"text":"our","start":10065.55,"end":10065.75},{"text":"distinguished","start":10065.75,"end":10066.27},{"text":"colleague","start":10066.27,"end":10066.87},{"text":"of","start":10067.63,"end":10067.83},{"text":"Brazil.","start":10067.83,"end":10068.39}]},{"text":"So this makes the physical presence criterion now irrelevant.","start":10070.07,"end":10075.99,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"So","start":10070.07,"end":10070.31},{"text":"this","start":10071.35,"end":10071.83},{"text":"makes","start":10072.23,"end":10072.55},{"text":"the","start":10072.55,"end":10072.71},{"text":"physical","start":10073.19,"end":10073.59},{"text":"presence","start":10073.59,"end":10074.07},{"text":"criterion","start":10074.31,"end":10074.95},{"text":"now","start":10074.95,"end":10075.11},{"text":"irrelevant.","start":10075.19,"end":10075.99}]},{"text":"And this is an urgent matter for many states, hence the choice of the protocol as an early protocol to be addressed.","start":10077.11,"end":10085.03,"topics":[],"words":[{"text":"And","start":10077.11,"end":10077.35},{"text":"this","start":10077.35,"end":10077.67},{"text":"is","start":10077.67,"end":10077.83},{"text":"an","start":10077.83,"end":10077.99},{"text":"urgent","start":10077.99,"end":10078.27},{"text":"matter","start":10078.27,"end":10078.55},{"text":"for","start":10078.55,"end":10078.79},{"text":"many","start":10078.79,"end":10079.35},{"text":"states,","start":10079.59,"end":10079.99},{"text":"hence","start":10079.99,"end":10080.39},{"text":"the","start":10080.39,"end":10080.55},{"text":"choice","start":10080.55,"end":10080.99},{"text":"of","start":10080.99,"end":10081.11},{"text":"the","start":10081.11,"end":10081.43},{"text":"protocol","start":10081.43,"end":10081.95},{"text":"as","start":10081.95,"end":10082.23},{"text":"an","start":10082.43,"end":10082.51},{"text":"early","start":10083.67,"end":10083.99},{"text":"protocol","start":10083.99,"end":10084.47},{"text":"to","start":10084.47,"end":10084.59},{"text":"be","start":10084.59,"end":10084.71},{"text":"addressed.","start":10084.71,"end":10085.03}]},{"text":"And looking at the mandate and the title of the protocol, so taxation of cross-border services in increasingly digitalized and globalized economy, so it comes as no surprise that we that the draft seeks inspiration from the UN model because there we can, in the model we can find different categories in structured way.","start":10086.07,"end":10109.95,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"And","start":10086.07,"end":10086.39},{"text":"looking","start":10086.47,"end":10086.79},{"text":"at","start":10086.79,"end":10086.91},{"text":"the","start":10086.91,"end":10087.07},{"text":"mandate","start":10087.43,"end":10087.99},{"text":"and","start":10087.99,"end":10088.11},{"text":"the","start":10088.11,"end":10088.23},{"text":"title","start":10088.23,"end":10088.55},{"text":"of","start":10088.55,"end":10088.63},{"text":"the","start":10088.63,"end":10088.75},{"text":"protocol,","start":10088.75,"end":10089.19},{"text":"so","start":10089.19,"end":10089.35},{"text":"taxation","start":10089.43,"end":10089.91},{"text":"of","start":10089.91,"end":10089.99},{"text":"cross-border","start":10089.99,"end":10090.71},{"text":"services","start":10092.23,"end":10092.95},{"text":"in","start":10092.95,"end":10093.11},{"text":"increasingly","start":10093.11,"end":10093.71},{"text":"digitalized","start":10093.71,"end":10094.51},{"text":"and","start":10094.51,"end":10094.67},{"text":"globalized","start":10094.67,"end":10095.19},{"text":"economy,","start":10095.19,"end":10095.67},{"text":"so","start":10095.67,"end":10095.99},{"text":"it","start":10096.63,"end":10096.95},{"text":"comes","start":10096.95,"end":10097.15},{"text":"as","start":10097.15,"end":10097.27},{"text":"no","start":10097.27,"end":10097.43},{"text":"surprise","start":10097.43,"end":10097.91},{"text":"that","start":10097.91,"end":10098.07},{"text":"we","start":10098.07,"end":10098.47},{"text":"that","start":10099.79,"end":10099.91},{"text":"the","start":10099.91,"end":10100.11},{"text":"draft","start":10100.11,"end":10100.59},{"text":"seeks","start":10100.59,"end":10101.07},{"text":"inspiration","start":10102.11,"end":10102.91},{"text":"from","start":10102.91,"end":10103.15},{"text":"the","start":10103.15,"end":10103.35},{"text":"UN","start":10103.71,"end":10104.11},{"text":"model","start":10104.11,"end":10104.43},{"text":"because","start":10104.43,"end":10104.91},{"text":"there","start":10105.47,"end":10105.67},{"text":"we","start":10105.67,"end":10105.79},{"text":"can,","start":10105.79,"end":10106.11},{"text":"in","start":10106.19,"end":10106.31},{"text":"the","start":10106.31,"end":10106.39},{"text":"model","start":10106.39,"end":10106.59},{"text":"we","start":10106.59,"end":10106.71},{"text":"can","start":10106.71,"end":10106.91},{"text":"find","start":10106.91,"end":10107.23},{"text":"different","start":10107.87,"end":10108.27},{"text":"categories","start":10108.27,"end":10108.91},{"text":"in","start":10108.91,"end":10109.07},{"text":"structured","start":10109.07,"end":10109.63},{"text":"way.","start":10109.63,"end":10109.95}]},{"text":"So we think this is a very good basis to go forward.","start":10111.87,"end":10117.23,"topics":[],"words":[{"text":"So","start":10111.87,"end":10112.19},{"text":"we","start":10112.59,"end":10112.75},{"text":"think","start":10112.75,"end":10112.99},{"text":"this","start":10112.99,"end":10113.23},{"text":"is","start":10113.23,"end":10113.47},{"text":"a","start":10113.79,"end":10113.83},{"text":"very","start":10113.83,"end":10114.11},{"text":"good","start":10114.11,"end":10114.27},{"text":"basis","start":10114.27,"end":10114.99},{"text":"to","start":10116.03,"end":10116.19},{"text":"go","start":10116.19,"end":10116.59},{"text":"forward.","start":10116.75,"end":10117.23}]},{"text":"And it's clear that we favor the adoption of rules that are familiar with, that that would allow fill the gaps and fulfill the need of rebalancing the allocation of taxing rights while remaining simple to administer for both taxpayers and tax administrations.","start":10118.63,"end":10145.11,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"And","start":10118.63,"end":10118.75},{"text":"it's","start":10120.31,"end":10120.59},{"text":"clear","start":10120.59,"end":10120.87},{"text":"that","start":10120.87,"end":10120.99},{"text":"we","start":10120.99,"end":10121.39},{"text":"favor","start":10121.39,"end":10121.95},{"text":"the","start":10121.95,"end":10122.07},{"text":"adoption","start":10122.67,"end":10123.15},{"text":"of","start":10123.15,"end":10123.23},{"text":"rules","start":10123.23,"end":10123.79},{"text":"that","start":10124.35,"end":10124.51},{"text":"are","start":10124.51,"end":10124.59},{"text":"familiar","start":10124.59,"end":10125.07},{"text":"with,","start":10125.07,"end":10125.31},{"text":"that","start":10126.59,"end":10127.15},{"text":"that","start":10129.27,"end":10129.59},{"text":"would","start":10129.67,"end":10129.91},{"text":"allow","start":10129.91,"end":10130.23},{"text":"fill","start":10130.23,"end":10130.47},{"text":"the","start":10130.47,"end":10130.55},{"text":"gaps","start":10130.55,"end":10131.07},{"text":"and","start":10131.07,"end":10131.43},{"text":"fulfill","start":10131.75,"end":10132.23},{"text":"the","start":10132.23,"end":10132.35},{"text":"need","start":10132.63,"end":10133.11},{"text":"of","start":10133.39,"end":10133.67},{"text":"rebalancing","start":10134.63,"end":10136.07},{"text":"the","start":10136.07,"end":10136.19},{"text":"allocation","start":10136.39,"end":10136.95},{"text":"of","start":10136.95,"end":10137.03},{"text":"taxing","start":10137.03,"end":10137.35},{"text":"rights","start":10137.35,"end":10137.63},{"text":"while","start":10137.63,"end":10137.99},{"text":"remaining","start":10138.31,"end":10139.19},{"text":"simple","start":10139.51,"end":10139.99},{"text":"to","start":10139.99,"end":10140.15},{"text":"administer","start":10140.15,"end":10140.87},{"text":"for","start":10141.19,"end":10141.35},{"text":"both","start":10141.35,"end":10141.67},{"text":"taxpayers","start":10143.19,"end":10143.83},{"text":"and","start":10143.83,"end":10144.19},{"text":"tax","start":10144.19,"end":10144.39},{"text":"administrations.","start":10144.39,"end":10145.11}]},{"text":"That said, we're willing to discuss with all the colleagues their concerns and the technical suggestions and to explore collectively in good faith the solutions to those concerns.","start":10146.87,"end":10160.59,"topics":[],"words":[{"text":"That","start":10146.87,"end":10147.19},{"text":"said,","start":10147.19,"end":10147.59},{"text":"we're","start":10148.67,"end":10148.79},{"text":"willing","start":10148.79,"end":10149.23},{"text":"to","start":10149.23,"end":10149.35},{"text":"discuss","start":10149.35,"end":10149.79},{"text":"with","start":10149.79,"end":10149.95},{"text":"all","start":10149.95,"end":10150.11},{"text":"the","start":10150.11,"end":10150.19},{"text":"colleagues","start":10150.19,"end":10150.75},{"text":"their","start":10151.23,"end":10151.47},{"text":"concerns","start":10151.47,"end":10152.27},{"text":"and","start":10152.27,"end":10152.91},{"text":"the","start":10153.31,"end":10153.59},{"text":"technical","start":10153.79,"end":10154.35},{"text":"suggestions","start":10154.35,"end":10155.15},{"text":"and","start":10155.19,"end":10155.35},{"text":"to","start":10155.35,"end":10155.43},{"text":"explore","start":10155.43,"end":10155.95},{"text":"collectively","start":10156.35,"end":10157.47},{"text":"in","start":10158.35,"end":10158.59},{"text":"good","start":10158.59,"end":10158.75},{"text":"faith","start":10158.75,"end":10158.99},{"text":"the","start":10158.99,"end":10159.11},{"text":"solutions","start":10159.11,"end":10159.67},{"text":"to","start":10159.67,"end":10159.87},{"text":"those","start":10159.87,"end":10160.11},{"text":"concerns.","start":10160.11,"end":10160.59}]},{"text":"So in that sense, we think this is a good basis to move forward.","start":10160.83,"end":10164.19,"topics":[],"words":[{"text":"So","start":10160.83,"end":10161.07},{"text":"in","start":10161.07,"end":10161.23},{"text":"that","start":10161.23,"end":10161.39},{"text":"sense,","start":10161.39,"end":10161.55},{"text":"we","start":10161.79,"end":10161.95},{"text":"think","start":10161.95,"end":10162.15},{"text":"this","start":10162.15,"end":10162.31},{"text":"is","start":10162.31,"end":10162.43},{"text":"a","start":10162.43,"end":10162.51},{"text":"good","start":10162.51,"end":10162.67},{"text":"basis","start":10162.67,"end":10163.31},{"text":"to","start":10163.31,"end":10163.47},{"text":"move","start":10163.47,"end":10163.63},{"text":"forward.","start":10163.63,"end":10164.19}]},{"text":"There is certainly room for improvement and we're looking forward to continuing the discussion and the technical proposals and counter proposals.","start":10165.87,"end":10177.79,"topics":[],"words":[{"text":"There","start":10165.87,"end":10166.15},{"text":"is","start":10166.15,"end":10166.23},{"text":"certainly","start":10166.23,"end":10166.67},{"text":"room","start":10168.11,"end":10168.31},{"text":"for","start":10168.59,"end":10169.55},{"text":"improvement","start":10169.55,"end":10170.03},{"text":"and","start":10171.39,"end":10171.71},{"text":"we're","start":10171.79,"end":10171.95},{"text":"looking","start":10171.95,"end":10172.19},{"text":"forward","start":10172.19,"end":10172.55},{"text":"to","start":10172.55,"end":10172.75},{"text":"continuing","start":10172.75,"end":10173.19},{"text":"the","start":10173.19,"end":10173.35},{"text":"discussion","start":10173.35,"end":10173.95},{"text":"and","start":10173.95,"end":10174.27},{"text":"the","start":10175.55,"end":10175.67},{"text":"technical","start":10175.79,"end":10176.35},{"text":"proposals","start":10176.35,"end":10176.83},{"text":"and","start":10176.83,"end":10176.99},{"text":"counter","start":10176.99,"end":10177.27},{"text":"proposals.","start":10177.27,"end":10177.79}]},{"text":"Thank you.","start":10177.91,"end":10178.19,"topics":[],"words":[{"text":"Thank","start":10177.91,"end":10178.11},{"text":"you.","start":10178.11,"end":10178.19}]}]}],"speaker":{"name":null,"affiliation":"MAR","affiliation_full":"Morocco","group":null,"function":"Representative"}},{"statement_number":70,"start":10180.07,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=10181","paragraphs":[{"sentences":[{"text":"Thank you very much, Morocco.","start":10180.07,"end":10181.43,"topics":[],"words":[{"text":"Thank","start":10180.07,"end":10180.31},{"text":"you","start":10180.31,"end":10180.39},{"text":"very","start":10180.39,"end":10180.63},{"text":"much,","start":10180.63,"end":10180.95},{"text":"Morocco.","start":10180.95,"end":10181.43}]},{"text":"And yes, indeed, I agree with you.","start":10181.43,"end":10183.11,"topics":[],"words":[{"text":"And","start":10181.43,"end":10181.59},{"text":"yes,","start":10181.59,"end":10181.83},{"text":"indeed,","start":10181.83,"end":10182.31},{"text":"I","start":10182.31,"end":10182.47},{"text":"agree","start":10182.47,"end":10182.71},{"text":"with","start":10182.71,"end":10182.87},{"text":"you.","start":10182.87,"end":10183.11}]},{"text":"There's definitely room for improvement, and that's why we're here today and tomorrow to see if we can get some more agreement on ways forward.","start":10183.11,"end":10195.99,"topics":[],"words":[{"text":"There's","start":10183.11,"end":10183.47},{"text":"definitely","start":10184.07,"end":10184.63},{"text":"room","start":10184.63,"end":10184.87},{"text":"for","start":10184.87,"end":10184.99},{"text":"improvement,","start":10184.99,"end":10185.71},{"text":"and","start":10185.71,"end":10185.83},{"text":"that's","start":10185.83,"end":10186.11},{"text":"why","start":10186.11,"end":10186.19},{"text":"we're","start":10186.19,"end":10186.39},{"text":"here","start":10186.39,"end":10186.71},{"text":"today","start":10186.71,"end":10187.19},{"text":"and","start":10187.67,"end":10187.87},{"text":"tomorrow","start":10187.87,"end":10188.79},{"text":"to","start":10189.27,"end":10189.67},{"text":"see","start":10190.95,"end":10191.23},{"text":"if","start":10191.23,"end":10191.31},{"text":"we","start":10191.31,"end":10191.39},{"text":"can","start":10191.39,"end":10191.59},{"text":"get","start":10191.59,"end":10191.83},{"text":"some","start":10191.83,"end":10192.15},{"text":"more","start":10193.27,"end":10193.91},{"text":"agreement","start":10194.23,"end":10194.95},{"text":"on","start":10194.95,"end":10195.27},{"text":"ways","start":10195.27,"end":10195.55},{"text":"forward.","start":10195.55,"end":10195.99}]},{"text":"Thank you, Morocco.","start":10195.99,"end":10196.95,"topics":[],"words":[{"text":"Thank","start":10195.99,"end":10196.23},{"text":"you,","start":10196.23,"end":10196.35},{"text":"Morocco.","start":10196.35,"end":10196.95}]},{"text":"I have Zambia.","start":10197.51,"end":10198.63,"topics":[],"words":[{"text":"I","start":10197.51,"end":10197.67},{"text":"have","start":10197.75,"end":10198.15},{"text":"Zambia.","start":10198.19,"end":10198.63}]},{"text":"Please go ahead, Zambia.","start":10198.63,"end":10199.75,"topics":[],"words":[{"text":"Please","start":10198.63,"end":10198.95},{"text":"go","start":10198.95,"end":10199.11},{"text":"ahead,","start":10199.11,"end":10199.35},{"text":"Zambia.","start":10199.35,"end":10199.75}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":71,"start":10206.32,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=10207","paragraphs":[{"sentences":[{"text":"Thank you so much, co-lead, for the opportunity to intervene.","start":10206.32,"end":10212.08,"topics":[],"words":[{"text":"Thank","start":10206.32,"end":10206.64},{"text":"you","start":10206.64,"end":10206.72},{"text":"so","start":10206.72,"end":10207.04},{"text":"much,","start":10207.04,"end":10207.6},{"text":"co-lead,","start":10208.48,"end":10209.2},{"text":"for","start":10209.6,"end":10210.04},{"text":"the","start":10210.04,"end":10210.2},{"text":"opportunity","start":10210.2,"end":10211.12},{"text":"to","start":10211.36,"end":10211.48},{"text":"intervene.","start":10211.48,"end":10212.08}]},{"text":"I want to start by first appreciating you, Co-Lead and Secretariat, for this wonderful text.","start":10213.35,"end":10222.23,"topics":[],"words":[{"text":"I","start":10213.35,"end":10213.43},{"text":"want","start":10213.43,"end":10213.79},{"text":"to","start":10213.79,"end":10214.15},{"text":"start","start":10214.23,"end":10214.87},{"text":"by","start":10215.27,"end":10215.67},{"text":"first","start":10217.19,"end":10217.43},{"text":"appreciating","start":10217.43,"end":10218.31},{"text":"you,","start":10218.63,"end":10218.87},{"text":"Co-Lead","start":10218.87,"end":10219.51},{"text":"and","start":10219.59,"end":10219.75},{"text":"Secretariat,","start":10219.75,"end":10220.55},{"text":"for","start":10220.55,"end":10221.03},{"text":"this","start":10221.03,"end":10221.27},{"text":"wonderful","start":10221.27,"end":10221.75},{"text":"text.","start":10221.75,"end":10222.23}]},{"text":"Indeed, it serves as good basis for discussion going forward.","start":10223.19,"end":10228.63,"topics":[],"words":[{"text":"Indeed,","start":10223.19,"end":10223.83},{"text":"it","start":10223.91,"end":10224.15},{"text":"serves","start":10224.15,"end":10224.51},{"text":"as","start":10224.51,"end":10224.71},{"text":"good","start":10224.71,"end":10225.11},{"text":"basis","start":10225.43,"end":10226.15},{"text":"for","start":10226.63,"end":10227.03},{"text":"discussion","start":10227.03,"end":10227.75},{"text":"going","start":10227.75,"end":10228.07},{"text":"forward.","start":10228.07,"end":10228.63}]},{"text":"I also want to register our support for, I think, the intervention that was made by our distinguished delegate from Nigeria, on behalf of Africa Group.","start":10230.15,"end":10242.63,"topics":[],"words":[{"text":"I","start":10230.15,"end":10230.19},{"text":"also","start":10230.19,"end":10230.47},{"text":"want","start":10230.47,"end":10230.75},{"text":"to","start":10230.75,"end":10230.83},{"text":"register","start":10230.83,"end":10231.39},{"text":"our","start":10231.39,"end":10231.51},{"text":"support","start":10231.51,"end":10232.07},{"text":"for,","start":10233.03,"end":10233.55},{"text":"I","start":10234.15,"end":10234.31},{"text":"think,","start":10234.31,"end":10234.55},{"text":"the","start":10234.55,"end":10234.67},{"text":"intervention","start":10235.03,"end":10235.67},{"text":"that","start":10235.67,"end":10235.83},{"text":"was","start":10235.83,"end":10236.07},{"text":"made","start":10236.07,"end":10236.39},{"text":"by","start":10236.39,"end":10236.79},{"text":"our","start":10236.79,"end":10236.95},{"text":"distinguished","start":10236.95,"end":10237.59},{"text":"delegate","start":10237.59,"end":10238.23},{"text":"from","start":10239.03,"end":10239.35},{"text":"Nigeria,","start":10239.35,"end":10240.07},{"text":"on","start":10240.67,"end":10240.87},{"text":"behalf","start":10240.87,"end":10241.43},{"text":"of","start":10241.43,"end":10241.91},{"text":"Africa","start":10241.91,"end":10242.31},{"text":"Group.","start":10242.31,"end":10242.63}]},{"text":"Indeed, we are aligned with that intervention, which was further supported by distinguished delegates from Kenya, as well as Ghana.","start":10244.63,"end":10256.31,"topics":[],"words":[{"text":"Indeed,","start":10244.63,"end":10245.11},{"text":"we","start":10245.11,"end":10245.23},{"text":"are","start":10245.23,"end":10245.31},{"text":"aligned","start":10245.31,"end":10245.83},{"text":"with","start":10246.15,"end":10246.35},{"text":"that","start":10246.35,"end":10246.55},{"text":"intervention,","start":10246.55,"end":10247.35},{"text":"which","start":10248.87,"end":10249.19},{"text":"was","start":10249.19,"end":10249.43},{"text":"further","start":10249.43,"end":10249.71},{"text":"supported","start":10249.71,"end":10250.31},{"text":"by","start":10250.31,"end":10250.79},{"text":"distinguished","start":10251.11,"end":10251.75},{"text":"delegates","start":10251.75,"end":10252.55},{"text":"from","start":10252.71,"end":10253.03},{"text":"Kenya,","start":10253.03,"end":10253.59},{"text":"as","start":10254.79,"end":10255.03},{"text":"well","start":10255.03,"end":10255.19},{"text":"as","start":10255.19,"end":10255.51},{"text":"Ghana.","start":10255.75,"end":10256.31}]},{"text":"In our view, colleagues, we feel that paragraph three of Article 1 supports source-based taxation.","start":10259.19,"end":10267.99,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"In","start":10259.19,"end":10259.43},{"text":"our","start":10259.43,"end":10259.51},{"text":"view,","start":10259.51,"end":10260.07},{"text":"colleagues,","start":10260.23,"end":10261.03},{"text":"we","start":10261.19,"end":10261.39},{"text":"feel","start":10261.39,"end":10261.67},{"text":"that","start":10261.67,"end":10262.15},{"text":"paragraph","start":10262.31,"end":10262.95},{"text":"three","start":10262.95,"end":10263.35},{"text":"of","start":10264.47,"end":10264.71},{"text":"Article","start":10264.71,"end":10265.23},{"text":"1","start":10265.23,"end":10265.51},{"text":"supports","start":10265.75,"end":10266.67},{"text":"source-based","start":10266.67,"end":10267.31},{"text":"taxation.","start":10267.31,"end":10267.99}]},{"text":"And so it is particularly important for most developing countries, which are predominantly capital importing and hence rely more heavily on source-based taxation.","start":10269.51,"end":10282.31,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"And","start":10269.51,"end":10269.63},{"text":"so","start":10269.63,"end":10269.99},{"text":"it","start":10269.99,"end":10270.31},{"text":"is","start":10270.31,"end":10270.47},{"text":"particularly","start":10270.47,"end":10271.03},{"text":"important","start":10271.03,"end":10271.75},{"text":"for","start":10272.31,"end":10272.55},{"text":"most","start":10272.55,"end":10272.87},{"text":"developing","start":10272.87,"end":10273.35},{"text":"countries,","start":10273.35,"end":10273.99},{"text":"which","start":10274.95,"end":10275.23},{"text":"are","start":10275.23,"end":10275.31},{"text":"predominantly","start":10275.31,"end":10276.07},{"text":"capital","start":10276.07,"end":10276.51},{"text":"importing","start":10276.51,"end":10277.19},{"text":"and","start":10277.91,"end":10278.23},{"text":"hence","start":10278.23,"end":10278.79},{"text":"rely","start":10278.95,"end":10279.59},{"text":"more","start":10279.59,"end":10279.87},{"text":"heavily","start":10279.87,"end":10280.31},{"text":"on","start":10280.31,"end":10280.55},{"text":"source-based","start":10280.55,"end":10281.35},{"text":"taxation.","start":10281.59,"end":10282.31}]},{"text":"The paragraph therefore allows these countries to impose a limited additional tax where certain payments leave their countries and are subject to insufficient taxation in the recipient jurisdiction.","start":10283.67,"end":10297.91,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"The","start":10283.67,"end":10283.79},{"text":"paragraph","start":10283.79,"end":10284.55},{"text":"therefore","start":10284.95,"end":10285.47},{"text":"allows","start":10285.47,"end":10285.99},{"text":"these","start":10285.99,"end":10286.23},{"text":"countries","start":10286.23,"end":10286.71},{"text":"to","start":10286.71,"end":10286.79},{"text":"impose","start":10286.79,"end":10287.51},{"text":"a","start":10287.99,"end":10288.03},{"text":"limited","start":10288.03,"end":10288.71},{"text":"additional","start":10288.71,"end":10289.11},{"text":"tax","start":10289.11,"end":10289.47},{"text":"where","start":10289.47,"end":10289.67},{"text":"certain","start":10289.67,"end":10290.11},{"text":"payments","start":10290.11,"end":10290.71},{"text":"leave","start":10290.71,"end":10291.03},{"text":"their","start":10291.03,"end":10291.27},{"text":"countries","start":10291.27,"end":10291.91},{"text":"and","start":10292.67,"end":10292.87},{"text":"are","start":10292.87,"end":10292.95},{"text":"subject","start":10292.95,"end":10293.75},{"text":"to","start":10293.83,"end":10294.07},{"text":"insufficient","start":10294.07,"end":10294.83},{"text":"taxation","start":10294.83,"end":10295.51},{"text":"in","start":10296.15,"end":10296.31},{"text":"the","start":10296.31,"end":10296.43},{"text":"recipient","start":10296.43,"end":10297.07},{"text":"jurisdiction.","start":10297.07,"end":10297.91}]},{"text":"We believe that absence of this clause will allow income to move from the country of economic substance to a low tax jurisdiction without an adequate level of taxation.","start":10299.51,"end":10310.15,"topics":[{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."}],"words":[{"text":"We","start":10299.51,"end":10299.55},{"text":"believe","start":10299.55,"end":10299.91},{"text":"that","start":10299.91,"end":10300.31},{"text":"absence","start":10300.31,"end":10300.83},{"text":"of","start":10300.83,"end":10300.95},{"text":"this","start":10300.95,"end":10301.19},{"text":"clause","start":10301.19,"end":10301.75},{"text":"will","start":10301.75,"end":10302.15},{"text":"allow","start":10302.15,"end":10302.55},{"text":"income","start":10302.55,"end":10303.03},{"text":"to","start":10303.03,"end":10303.27},{"text":"move","start":10303.27,"end":10303.67},{"text":"from","start":10303.67,"end":10304.07},{"text":"the","start":10304.07,"end":10304.19},{"text":"country","start":10304.19,"end":10304.63},{"text":"of","start":10304.63,"end":10304.75},{"text":"economic","start":10304.75,"end":10305.27},{"text":"substance","start":10305.27,"end":10305.99},{"text":"to","start":10306.55,"end":10306.71},{"text":"a","start":10306.71,"end":10306.75},{"text":"low","start":10306.75,"end":10306.95},{"text":"tax","start":10306.95,"end":10307.27},{"text":"jurisdiction","start":10307.27,"end":10307.99},{"text":"without","start":10307.99,"end":10308.47},{"text":"an","start":10308.47,"end":10308.55},{"text":"adequate","start":10308.55,"end":10309.03},{"text":"level","start":10309.03,"end":10309.31},{"text":"of","start":10309.31,"end":10309.43},{"text":"taxation.","start":10309.43,"end":10310.15}]},{"text":"And this will create an incentive to structure transactions around tax outcomes rather than genuine economic activity.","start":10311.03,"end":10320.07,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."}],"words":[{"text":"And","start":10311.03,"end":10311.23},{"text":"this","start":10311.23,"end":10311.51},{"text":"will","start":10311.51,"end":10311.67},{"text":"create","start":10311.67,"end":10312.15},{"text":"an","start":10312.39,"end":10312.55},{"text":"incentive","start":10312.55,"end":10313.19},{"text":"to","start":10313.19,"end":10313.31},{"text":"structure","start":10313.31,"end":10313.71},{"text":"transactions","start":10313.71,"end":10314.63},{"text":"around","start":10315.27,"end":10315.75},{"text":"tax","start":10315.75,"end":10316.15},{"text":"outcomes","start":10316.23,"end":10316.71},{"text":"rather","start":10316.71,"end":10317.03},{"text":"than","start":10317.03,"end":10317.35},{"text":"genuine","start":10318.15,"end":10318.71},{"text":"economic","start":10318.79,"end":10319.35},{"text":"activity.","start":10319.35,"end":10320.07}]},{"text":"We consider this issue critical and because of that we do not believe that it is one that the framework convention and particularly through this protocol seeks to ignore.","start":10321.67,"end":10333.23,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"We","start":10321.67,"end":10321.83},{"text":"consider","start":10321.83,"end":10322.39},{"text":"this","start":10322.39,"end":10322.63},{"text":"issue","start":10322.63,"end":10322.91},{"text":"critical","start":10322.91,"end":10323.51},{"text":"and","start":10324.15,"end":10324.55},{"text":"because","start":10324.71,"end":10325.11},{"text":"of","start":10325.11,"end":10325.23},{"text":"that","start":10325.23,"end":10325.59},{"text":"we","start":10325.59,"end":10325.75},{"text":"do","start":10325.75,"end":10325.91},{"text":"not","start":10325.91,"end":10326.07},{"text":"believe","start":10326.07,"end":10326.55},{"text":"that","start":10326.55,"end":10326.95},{"text":"it","start":10326.95,"end":10327.11},{"text":"is","start":10327.11,"end":10327.27},{"text":"one","start":10327.27,"end":10327.75},{"text":"that","start":10328.43,"end":10328.59},{"text":"the","start":10328.59,"end":10328.67},{"text":"framework","start":10328.67,"end":10329.11},{"text":"convention","start":10329.11,"end":10329.71},{"text":"and","start":10329.71,"end":10329.83},{"text":"particularly","start":10329.83,"end":10330.51},{"text":"through","start":10330.51,"end":10330.71},{"text":"this","start":10330.71,"end":10330.91},{"text":"protocol","start":10330.91,"end":10331.63},{"text":"seeks","start":10332.11,"end":10332.51},{"text":"to","start":10332.51,"end":10332.67},{"text":"ignore.","start":10332.67,"end":10333.23}]},{"text":"Paragraph 7B of the terms of reference clearly mandates that this work we are doing must respond to existing and future tax and tax related challenges on an ongoing basis.","start":10334.91,"end":10348.03,"topics":[],"words":[{"text":"Paragraph","start":10334.91,"end":10335.39},{"text":"7B","start":10335.39,"end":10335.99},{"text":"of","start":10335.99,"end":10336.11},{"text":"the","start":10336.11,"end":10336.27},{"text":"terms","start":10336.27,"end":10336.67},{"text":"of","start":10336.67,"end":10336.83},{"text":"reference","start":10336.83,"end":10337.23},{"text":"clearly","start":10337.23,"end":10337.63},{"text":"mandates","start":10337.63,"end":10338.11},{"text":"that","start":10338.11,"end":10338.31},{"text":"this","start":10338.31,"end":10338.51},{"text":"work","start":10338.51,"end":10338.99},{"text":"we","start":10338.99,"end":10339.19},{"text":"are","start":10339.19,"end":10339.27},{"text":"doing","start":10339.27,"end":10339.79},{"text":"must","start":10340.43,"end":10340.83},{"text":"respond","start":10340.83,"end":10341.63},{"text":"to","start":10341.63,"end":10341.83},{"text":"existing","start":10341.83,"end":10342.59},{"text":"and","start":10342.99,"end":10343.19},{"text":"future","start":10343.19,"end":10343.55},{"text":"tax","start":10343.55,"end":10344.19},{"text":"and","start":10344.67,"end":10344.91},{"text":"tax","start":10344.91,"end":10345.15},{"text":"related","start":10345.15,"end":10345.59},{"text":"challenges","start":10345.59,"end":10346.35},{"text":"on","start":10346.51,"end":10346.83},{"text":"an","start":10346.83,"end":10346.91},{"text":"ongoing","start":10346.91,"end":10347.47},{"text":"basis.","start":10347.47,"end":10348.03}]},{"text":"Therefore, shunning efforts such as presented in paragraph three, which are aimed at addressing some real challenges, by some member states will not be in the spirit of achieving the objects of the framework convention as well as the related protocols.","start":10349.23,"end":10366.67,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Therefore,","start":10349.23,"end":10349.87},{"text":"shunning","start":10350.35,"end":10350.83},{"text":"efforts","start":10350.83,"end":10351.43},{"text":"such","start":10351.43,"end":10351.71},{"text":"as","start":10351.71,"end":10352.03},{"text":"presented","start":10352.43,"end":10352.99},{"text":"in","start":10352.99,"end":10353.15},{"text":"paragraph","start":10353.15,"end":10353.79},{"text":"three,","start":10353.79,"end":10354.19},{"text":"which","start":10354.83,"end":10355.07},{"text":"are","start":10355.07,"end":10355.23},{"text":"aimed","start":10355.23,"end":10355.59},{"text":"at","start":10355.59,"end":10355.71},{"text":"addressing","start":10355.71,"end":10356.27},{"text":"some","start":10356.27,"end":10356.55},{"text":"real","start":10356.55,"end":10356.75},{"text":"challenges,","start":10356.75,"end":10357.55},{"text":"by","start":10358.27,"end":10358.51},{"text":"some","start":10358.51,"end":10358.71},{"text":"member","start":10358.71,"end":10359.07},{"text":"states","start":10359.07,"end":10359.55},{"text":"will","start":10359.95,"end":10360.15},{"text":"not","start":10360.15,"end":10360.35},{"text":"be","start":10360.35,"end":10360.51},{"text":"in","start":10360.51,"end":10360.59},{"text":"the","start":10360.59,"end":10360.71},{"text":"spirit","start":10360.71,"end":10361.11},{"text":"of","start":10361.11,"end":10361.23},{"text":"achieving","start":10361.23,"end":10361.79},{"text":"the","start":10361.79,"end":10361.91},{"text":"objects","start":10361.91,"end":10362.35},{"text":"of","start":10362.35,"end":10362.43},{"text":"the","start":10362.43,"end":10362.55},{"text":"framework","start":10362.55,"end":10362.99},{"text":"convention","start":10362.99,"end":10363.71},{"text":"as","start":10364.31,"end":10364.47},{"text":"well","start":10364.47,"end":10364.67},{"text":"as","start":10364.67,"end":10364.83},{"text":"the","start":10364.83,"end":10364.95},{"text":"related","start":10364.95,"end":10365.71},{"text":"protocols.","start":10365.87,"end":10366.67}]},{"text":"Thank you for the opportunity.","start":10367.63,"end":10369.47,"topics":[],"words":[{"text":"Thank","start":10367.63,"end":10367.95},{"text":"you","start":10367.95,"end":10368.11},{"text":"for","start":10368.55,"end":10368.67},{"text":"the","start":10368.67,"end":10368.79},{"text":"opportunity.","start":10368.79,"end":10369.47}]}]}],"speaker":{"name":null,"affiliation":"ZMB","affiliation_full":"Zambia","group":null,"function":"Representative"}},{"statement_number":72,"start":10370.59,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=10371","paragraphs":[{"sentences":[{"text":"Thank you very much for that technical input, Sambia.","start":10370.59,"end":10373.55,"topics":[],"words":[{"text":"Thank","start":10370.59,"end":10370.83},{"text":"you","start":10370.83,"end":10370.91},{"text":"very","start":10370.91,"end":10371.15},{"text":"much","start":10371.15,"end":10371.51},{"text":"for","start":10371.51,"end":10371.63},{"text":"that","start":10371.63,"end":10371.91},{"text":"technical","start":10371.91,"end":10372.47},{"text":"input,","start":10372.47,"end":10372.91},{"text":"Sambia.","start":10372.91,"end":10373.55}]},{"text":"Very helpful.","start":10373.87,"end":10374.59,"topics":[],"words":[{"text":"Very","start":10373.87,"end":10374.11},{"text":"helpful.","start":10374.11,"end":10374.59}]},{"text":"I will now turn to Belgium for a second intervention as there's no new interventions on the floor.","start":10375.07,"end":10383.39,"topics":[],"words":[{"text":"I","start":10375.07,"end":10375.23},{"text":"will","start":10375.23,"end":10375.39},{"text":"now","start":10375.39,"end":10375.71},{"text":"turn","start":10375.95,"end":10376.43},{"text":"to","start":10376.43,"end":10376.51},{"text":"Belgium","start":10376.51,"end":10376.99},{"text":"for","start":10376.99,"end":10377.39},{"text":"a","start":10377.39,"end":10377.43},{"text":"second","start":10377.43,"end":10377.75},{"text":"intervention","start":10377.75,"end":10378.75},{"text":"as","start":10378.75,"end":10379.23},{"text":"there's","start":10380.75,"end":10381.07},{"text":"no","start":10381.07,"end":10381.47},{"text":"new","start":10381.47,"end":10381.87},{"text":"interventions","start":10381.87,"end":10382.71},{"text":"on","start":10382.71,"end":10382.91},{"text":"the","start":10382.91,"end":10382.99},{"text":"floor.","start":10382.99,"end":10383.39}]},{"text":"Please go ahead, Belgium.","start":10383.47,"end":10384.59,"topics":[],"words":[{"text":"Please","start":10383.47,"end":10383.71},{"text":"go","start":10383.71,"end":10383.83},{"text":"ahead,","start":10383.83,"end":10384.11},{"text":"Belgium.","start":10384.11,"end":10384.59}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":73,"start":10385.91,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=10386","paragraphs":[{"sentences":[{"text":"Thank you, Ms. Gollit, for letting me come in a second time.","start":10385.91,"end":10388.75,"topics":[],"words":[{"text":"Thank","start":10385.91,"end":10386.11},{"text":"you,","start":10386.11,"end":10386.23},{"text":"Ms.","start":10386.23,"end":10386.39},{"text":"Gollit,","start":10386.43,"end":10386.91},{"text":"for","start":10386.91,"end":10387.23},{"text":"letting","start":10387.23,"end":10387.43},{"text":"me","start":10387.43,"end":10387.55},{"text":"come","start":10387.55,"end":10387.79},{"text":"in","start":10387.79,"end":10387.87},{"text":"a","start":10387.87,"end":10387.95},{"text":"second","start":10387.95,"end":10388.31},{"text":"time.","start":10388.35,"end":10388.75}]},{"text":"I just want to come back on something, because I think we have heard now across the room that, like many delegations, we have at least a preference to explore flexibility or optionality.","start":10389.31,"end":10402.75,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"I","start":10389.31,"end":10389.35},{"text":"just","start":10389.35,"end":10389.63},{"text":"want","start":10389.63,"end":10389.99},{"text":"to","start":10389.99,"end":10390.19},{"text":"come","start":10391.39,"end":10391.59},{"text":"back","start":10391.59,"end":10391.79},{"text":"on","start":10391.79,"end":10391.95},{"text":"something,","start":10391.95,"end":10392.43},{"text":"because","start":10392.43,"end":10392.91},{"text":"I","start":10392.99,"end":10393.15},{"text":"think","start":10393.15,"end":10393.39},{"text":"we","start":10393.39,"end":10393.55},{"text":"have","start":10393.55,"end":10393.67},{"text":"heard","start":10393.67,"end":10394.19},{"text":"now","start":10394.35,"end":10394.67},{"text":"across","start":10394.75,"end":10395.19},{"text":"the","start":10395.19,"end":10395.27},{"text":"room","start":10395.27,"end":10395.63},{"text":"that,","start":10395.63,"end":10395.95},{"text":"like","start":10395.95,"end":10396.27},{"text":"many","start":10396.27,"end":10397.07},{"text":"delegations,","start":10397.07,"end":10397.95},{"text":"we","start":10397.95,"end":10398.03},{"text":"have","start":10398.03,"end":10398.27},{"text":"at","start":10398.35,"end":10398.59},{"text":"least","start":10398.59,"end":10398.95},{"text":"a","start":10398.95,"end":10398.99},{"text":"preference","start":10398.99,"end":10399.71},{"text":"to","start":10399.71,"end":10399.95},{"text":"explore","start":10399.95,"end":10400.59},{"text":"flexibility","start":10400.59,"end":10401.55},{"text":"or","start":10401.71,"end":10401.87},{"text":"optionality.","start":10401.87,"end":10402.75}]},{"text":"as what was expressed already in the draft of 29th of June that didn't make it.","start":10403.47,"end":10408.75,"topics":[],"words":[{"text":"as","start":10403.47,"end":10403.55},{"text":"what","start":10403.55,"end":10403.95},{"text":"was","start":10403.95,"end":10404.43},{"text":"expressed","start":10404.43,"end":10404.99},{"text":"already","start":10404.99,"end":10405.47},{"text":"in","start":10405.47,"end":10405.63},{"text":"the","start":10405.63,"end":10405.71},{"text":"draft","start":10405.71,"end":10406.19},{"text":"of","start":10406.19,"end":10406.27},{"text":"29th","start":10406.27,"end":10406.95},{"text":"of","start":10406.95,"end":10407.07},{"text":"June","start":10407.07,"end":10407.47},{"text":"that","start":10407.63,"end":10407.95},{"text":"didn't","start":10407.95,"end":10408.31},{"text":"make","start":10408.31,"end":10408.51},{"text":"it.","start":10408.51,"end":10408.75}]},{"text":"And you explained it was because there was not sufficient support.","start":10408.75,"end":10412.83,"topics":[],"words":[{"text":"And","start":10408.75,"end":10408.91},{"text":"you","start":10408.91,"end":10409.03},{"text":"explained","start":10409.03,"end":10409.63},{"text":"it","start":10409.63,"end":10409.79},{"text":"was","start":10409.79,"end":10410.03},{"text":"because","start":10410.03,"end":10410.51},{"text":"there","start":10410.75,"end":10410.91},{"text":"was","start":10410.91,"end":10411.23},{"text":"not","start":10411.31,"end":10411.55},{"text":"sufficient","start":10411.55,"end":10412.31},{"text":"support.","start":10412.31,"end":10412.83}]},{"text":"But I do hear a lot of support now for allowing at least partially flexibility or I think it's a good idea what the distinguished delegate of Saudi Arabia also brought up that we look at what articles are seen as crucial.","start":10413.23,"end":10428.11,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"But","start":10413.23,"end":10413.47},{"text":"I","start":10413.47,"end":10413.63},{"text":"do","start":10413.63,"end":10413.87},{"text":"hear","start":10413.87,"end":10414.15},{"text":"a","start":10414.15,"end":10414.19},{"text":"lot","start":10414.19,"end":10414.31},{"text":"of","start":10414.31,"end":10414.43},{"text":"support","start":10414.43,"end":10414.91},{"text":"now","start":10414.91,"end":10415.23},{"text":"for","start":10415.23,"end":10415.87},{"text":"allowing","start":10415.87,"end":10416.43},{"text":"at","start":10416.43,"end":10416.59},{"text":"least","start":10416.59,"end":10416.99},{"text":"partially","start":10417.95,"end":10418.43},{"text":"flexibility","start":10418.43,"end":10419.23},{"text":"or","start":10419.23,"end":10419.63},{"text":"I","start":10420.11,"end":10420.19},{"text":"think","start":10420.23,"end":10420.39},{"text":"it's","start":10420.39,"end":10420.63},{"text":"a","start":10420.63,"end":10420.67},{"text":"good","start":10420.67,"end":10420.83},{"text":"idea","start":10420.83,"end":10421.35},{"text":"what","start":10421.35,"end":10421.63},{"text":"the","start":10421.63,"end":10421.83},{"text":"distinguished","start":10422.43,"end":10422.99},{"text":"delegate","start":10422.99,"end":10423.35},{"text":"of","start":10423.35,"end":10423.43},{"text":"Saudi","start":10423.43,"end":10423.87},{"text":"Arabia","start":10423.87,"end":10424.27},{"text":"also","start":10424.27,"end":10424.63},{"text":"brought","start":10424.63,"end":10424.83},{"text":"up","start":10424.83,"end":10424.95},{"text":"that","start":10424.95,"end":10425.15},{"text":"we","start":10425.15,"end":10425.31},{"text":"look","start":10425.31,"end":10425.51},{"text":"at","start":10425.51,"end":10425.67},{"text":"what","start":10425.67,"end":10425.95},{"text":"articles","start":10425.95,"end":10426.67},{"text":"are","start":10426.67,"end":10426.83},{"text":"seen","start":10426.83,"end":10427.23},{"text":"as","start":10427.23,"end":10427.39},{"text":"crucial.","start":10427.39,"end":10428.11}]},{"text":"and which could be optional.","start":10429.03,"end":10430.55,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"and","start":10429.03,"end":10429.15},{"text":"which","start":10429.15,"end":10429.43},{"text":"could","start":10429.43,"end":10429.67},{"text":"be","start":10429.67,"end":10429.91},{"text":"optional.","start":10429.91,"end":10430.55}]},{"text":"So I think there are a lot of people asking for flexibility, a lot of countries.","start":10430.55,"end":10436.79,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":10430.55,"end":10430.95},{"text":"I","start":10431.27,"end":10431.35},{"text":"think","start":10431.35,"end":10431.51},{"text":"there","start":10431.51,"end":10431.83},{"text":"are","start":10432.23,"end":10432.43},{"text":"a","start":10432.43,"end":10432.47},{"text":"lot","start":10432.47,"end":10432.71},{"text":"of","start":10432.71,"end":10432.87},{"text":"people","start":10432.87,"end":10433.43},{"text":"asking","start":10433.99,"end":10434.39},{"text":"for","start":10434.39,"end":10434.59},{"text":"flexibility,","start":10434.59,"end":10435.51},{"text":"a","start":10435.91,"end":10435.95},{"text":"lot","start":10435.95,"end":10436.11},{"text":"of","start":10436.11,"end":10436.23},{"text":"countries.","start":10436.23,"end":10436.79}]},{"text":"So I think we need to see this and that in order to have Member State ownership of the negotiations, We should have at least a text to discuss which allows some optionality, which is not the case in this draft.","start":10437.19,"end":10451.15,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":10437.19,"end":10437.67},{"text":"I","start":10437.75,"end":10437.91},{"text":"think","start":10437.91,"end":10438.31},{"text":"we","start":10438.47,"end":10438.79},{"text":"need","start":10438.79,"end":10438.99},{"text":"to","start":10438.99,"end":10439.19},{"text":"see","start":10439.27,"end":10439.67},{"text":"this","start":10439.67,"end":10440.07},{"text":"and","start":10440.07,"end":10440.27},{"text":"that","start":10440.27,"end":10440.55},{"text":"in","start":10440.71,"end":10440.87},{"text":"order","start":10440.87,"end":10441.11},{"text":"to","start":10441.11,"end":10441.19},{"text":"have","start":10441.19,"end":10441.43},{"text":"Member","start":10441.43,"end":10441.67},{"text":"State","start":10441.67,"end":10442.15},{"text":"ownership","start":10442.15,"end":10442.79},{"text":"of","start":10442.79,"end":10442.95},{"text":"the","start":10442.95,"end":10443.03},{"text":"negotiations,","start":10443.03,"end":10444.07},{"text":"We","start":10444.87,"end":10444.91},{"text":"should","start":10444.91,"end":10445.15},{"text":"have","start":10445.15,"end":10445.39},{"text":"at","start":10445.59,"end":10445.79},{"text":"least","start":10445.79,"end":10446.19},{"text":"a","start":10446.35,"end":10446.51},{"text":"text","start":10446.51,"end":10446.87},{"text":"to","start":10446.87,"end":10446.95},{"text":"discuss","start":10446.95,"end":10447.43},{"text":"which","start":10447.43,"end":10447.71},{"text":"allows","start":10447.71,"end":10448.19},{"text":"some","start":10448.19,"end":10448.59},{"text":"optionality,","start":10448.59,"end":10449.19},{"text":"which","start":10449.19,"end":10449.47},{"text":"is","start":10449.47,"end":10449.63},{"text":"not","start":10449.63,"end":10449.83},{"text":"the","start":10449.83,"end":10449.95},{"text":"case","start":10449.95,"end":10450.27},{"text":"in","start":10450.27,"end":10450.43},{"text":"this","start":10450.43,"end":10450.67},{"text":"draft.","start":10450.67,"end":10451.15}]},{"text":"I also want to reiterate we only discussed the 29 June draft once in one meeting.","start":10451.47,"end":10456.99,"topics":[],"words":[{"text":"I","start":10451.47,"end":10451.63},{"text":"also","start":10451.63,"end":10451.95},{"text":"want","start":10451.95,"end":10452.23},{"text":"to","start":10452.23,"end":10452.43},{"text":"reiterate","start":10452.43,"end":10452.99},{"text":"we","start":10452.99,"end":10453.15},{"text":"only","start":10453.15,"end":10453.39},{"text":"discussed","start":10453.39,"end":10453.91},{"text":"the","start":10453.91,"end":10454.03},{"text":"29","start":10454.03,"end":10454.67},{"text":"June","start":10454.67,"end":10454.91},{"text":"draft","start":10454.91,"end":10455.39},{"text":"once","start":10455.39,"end":10456.03},{"text":"in","start":10456.03,"end":10456.19},{"text":"one","start":10456.19,"end":10456.43},{"text":"meeting.","start":10456.43,"end":10456.99}]},{"text":"And I think that is also part of the fact now we have the 20 July draft, but it was very short between the international work that has been done On the 29 June draft, it was only discussed once, so I think there could have been more discussions on the fact of allowing optionality, maybe in a less way than that draft, like we hear now in the room.","start":10457.87,"end":10485.83,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"And","start":10457.87,"end":10458.35},{"text":"I","start":10458.99,"end":10459.07},{"text":"think","start":10459.07,"end":10459.47},{"text":"that","start":10459.47,"end":10459.63},{"text":"is","start":10459.63,"end":10459.79},{"text":"also","start":10459.79,"end":10460.11},{"text":"part","start":10460.11,"end":10460.39},{"text":"of","start":10460.39,"end":10460.51},{"text":"the","start":10460.51,"end":10460.59},{"text":"fact","start":10460.59,"end":10460.87},{"text":"now","start":10460.87,"end":10461.15},{"text":"we","start":10461.15,"end":10461.31},{"text":"have","start":10461.31,"end":10461.55},{"text":"the","start":10461.55,"end":10461.63},{"text":"20","start":10461.63,"end":10462.03},{"text":"July","start":10462.67,"end":10463.31},{"text":"draft,","start":10463.31,"end":10463.67},{"text":"but","start":10463.67,"end":10463.87},{"text":"it","start":10464.15,"end":10464.27},{"text":"was","start":10464.27,"end":10464.51},{"text":"very","start":10464.51,"end":10464.79},{"text":"short","start":10464.79,"end":10465.31},{"text":"between","start":10465.47,"end":10466.11},{"text":"the","start":10468.59,"end":10468.75},{"text":"international","start":10469.07,"end":10469.79},{"text":"work","start":10469.79,"end":10470.07},{"text":"that","start":10470.07,"end":10470.27},{"text":"has","start":10470.27,"end":10470.51},{"text":"been","start":10470.51,"end":10470.75},{"text":"done","start":10470.75,"end":10471.15},{"text":"On","start":10471.83,"end":10472.03},{"text":"the","start":10472.03,"end":10472.15},{"text":"29","start":10472.15,"end":10472.79},{"text":"June","start":10472.79,"end":10472.95},{"text":"draft,","start":10472.95,"end":10473.43},{"text":"it","start":10473.59,"end":10474.31},{"text":"was","start":10474.31,"end":10474.47},{"text":"only","start":10474.47,"end":10474.71},{"text":"discussed","start":10474.71,"end":10475.27},{"text":"once,","start":10475.27,"end":10475.67},{"text":"so","start":10476.23,"end":10476.55},{"text":"I","start":10476.55,"end":10476.63},{"text":"think","start":10476.71,"end":10476.95},{"text":"there","start":10476.95,"end":10477.19},{"text":"could","start":10477.51,"end":10477.71},{"text":"have","start":10477.71,"end":10477.83},{"text":"been","start":10477.83,"end":10477.99},{"text":"more","start":10477.99,"end":10478.23},{"text":"discussions","start":10478.23,"end":10479.03},{"text":"on","start":10479.03,"end":10479.27},{"text":"the","start":10479.27,"end":10479.35},{"text":"fact","start":10479.35,"end":10479.75},{"text":"of","start":10479.75,"end":10479.91},{"text":"allowing","start":10479.91,"end":10480.39},{"text":"optionality,","start":10480.39,"end":10481.03},{"text":"maybe","start":10481.27,"end":10481.75},{"text":"in","start":10481.83,"end":10482.07},{"text":"a","start":10482.07,"end":10482.15},{"text":"less","start":10482.71,"end":10483.11},{"text":"way","start":10483.11,"end":10483.27},{"text":"than","start":10483.27,"end":10483.47},{"text":"that","start":10483.47,"end":10483.71},{"text":"draft,","start":10483.71,"end":10484.23},{"text":"like","start":10484.23,"end":10484.47},{"text":"we","start":10484.47,"end":10484.63},{"text":"hear","start":10484.63,"end":10484.79},{"text":"now","start":10484.79,"end":10485.19},{"text":"in","start":10485.19,"end":10485.39},{"text":"the","start":10485.39,"end":10485.51},{"text":"room.","start":10485.51,"end":10485.83}]},{"text":"And another question that I still have, because also Brazil mentioned that one of the reasons to have this protocol is that it's not possible for a lot of countries to renegotiate existing treaties, tax treaties.","start":10486.27,"end":10498.75,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"And","start":10486.27,"end":10486.39},{"text":"another","start":10486.39,"end":10486.75},{"text":"question","start":10486.75,"end":10487.39},{"text":"that","start":10487.39,"end":10487.55},{"text":"I","start":10487.55,"end":10487.63},{"text":"still","start":10487.63,"end":10487.95},{"text":"have,","start":10487.95,"end":10488.27},{"text":"because","start":10488.27,"end":10488.59},{"text":"also","start":10488.59,"end":10489.15},{"text":"Brazil","start":10489.47,"end":10489.87},{"text":"mentioned","start":10489.87,"end":10490.43},{"text":"that","start":10490.43,"end":10490.67},{"text":"one","start":10490.67,"end":10490.83},{"text":"of","start":10490.83,"end":10490.95},{"text":"the","start":10490.95,"end":10491.03},{"text":"reasons","start":10491.03,"end":10491.39},{"text":"to","start":10491.39,"end":10491.55},{"text":"have","start":10491.55,"end":10491.75},{"text":"this","start":10491.75,"end":10491.95},{"text":"protocol","start":10491.95,"end":10492.51},{"text":"is","start":10492.51,"end":10492.75},{"text":"that","start":10492.75,"end":10493.15},{"text":"it's","start":10494.11,"end":10494.43},{"text":"not","start":10494.43,"end":10494.59},{"text":"possible","start":10494.59,"end":10495.07},{"text":"for","start":10495.07,"end":10495.23},{"text":"a","start":10495.23,"end":10495.27},{"text":"lot","start":10495.27,"end":10495.43},{"text":"of","start":10495.43,"end":10495.51},{"text":"countries","start":10495.51,"end":10495.91},{"text":"to","start":10495.91,"end":10496.03},{"text":"renegotiate","start":10496.03,"end":10496.83},{"text":"existing","start":10496.83,"end":10497.39},{"text":"treaties,","start":10497.39,"end":10498.03},{"text":"tax","start":10498.03,"end":10498.31},{"text":"treaties.","start":10498.31,"end":10498.75}]},{"text":"But since it will be also a sovereign right for every country to sign up for this protocol or not, how do they see that having this protocol will allow them to have renegotiated treaties because it still will have the need of the approval of the other country too.","start":10499.07,"end":10518.47,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"But","start":10499.07,"end":10499.31},{"text":"since","start":10499.31,"end":10499.55},{"text":"it","start":10499.55,"end":10499.71},{"text":"will","start":10499.87,"end":10500.11},{"text":"be","start":10500.11,"end":10500.27},{"text":"also","start":10500.27,"end":10500.63},{"text":"a","start":10500.63,"end":10500.67},{"text":"sovereign","start":10500.67,"end":10501.15},{"text":"right","start":10501.15,"end":10501.43},{"text":"for","start":10501.43,"end":10501.59},{"text":"every","start":10501.59,"end":10501.79},{"text":"country","start":10501.79,"end":10502.07},{"text":"to","start":10502.11,"end":10502.27},{"text":"sign","start":10502.43,"end":10502.95},{"text":"up","start":10502.95,"end":10503.07},{"text":"for","start":10503.07,"end":10503.31},{"text":"this","start":10503.31,"end":10503.47},{"text":"protocol","start":10503.47,"end":10503.87},{"text":"or","start":10503.87,"end":10504.03},{"text":"not,","start":10504.03,"end":10504.43},{"text":"how","start":10504.59,"end":10504.83},{"text":"do","start":10504.83,"end":10504.99},{"text":"they","start":10504.99,"end":10505.15},{"text":"see","start":10505.15,"end":10505.55},{"text":"that","start":10505.55,"end":10505.95},{"text":"having","start":10506.03,"end":10506.43},{"text":"this","start":10506.43,"end":10506.67},{"text":"protocol","start":10506.67,"end":10507.47},{"text":"will","start":10507.79,"end":10508.11},{"text":"allow","start":10508.11,"end":10508.51},{"text":"them","start":10508.51,"end":10508.91},{"text":"to","start":10508.91,"end":10509.15},{"text":"have","start":10510.11,"end":10510.43},{"text":"renegotiated","start":10510.43,"end":10511.75},{"text":"treaties","start":10511.75,"end":10512.27},{"text":"because","start":10512.27,"end":10512.75},{"text":"it","start":10512.99,"end":10513.11},{"text":"still","start":10513.11,"end":10513.43},{"text":"will","start":10513.43,"end":10513.63},{"text":"have","start":10515.03,"end":10515.35},{"text":"the","start":10515.35,"end":10515.55},{"text":"need","start":10515.55,"end":10515.83},{"text":"of","start":10515.83,"end":10516.07},{"text":"the","start":10516.11,"end":10516.31},{"text":"approval","start":10516.55,"end":10517.11},{"text":"of","start":10517.11,"end":10517.35},{"text":"the","start":10517.35,"end":10517.47},{"text":"other","start":10517.47,"end":10517.67},{"text":"country","start":10517.67,"end":10518.15},{"text":"too.","start":10518.15,"end":10518.47}]},{"text":"So I'm just not, yeah, it would be helpful that this could be clarified how this protocol would exactly solve that problem.","start":10518.47,"end":10527.03,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"So","start":10518.47,"end":10518.79},{"text":"I'm","start":10519.03,"end":10519.23},{"text":"just","start":10519.23,"end":10519.51},{"text":"not,","start":10519.51,"end":10519.83},{"text":"yeah,","start":10521.23,"end":10521.35},{"text":"it","start":10521.75,"end":10521.99},{"text":"would","start":10521.99,"end":10522.23},{"text":"be","start":10522.39,"end":10522.55},{"text":"helpful","start":10522.55,"end":10523.11},{"text":"that","start":10523.11,"end":10523.35},{"text":"this","start":10523.35,"end":10523.51},{"text":"could","start":10523.51,"end":10523.67},{"text":"be","start":10523.67,"end":10523.79},{"text":"clarified","start":10523.79,"end":10524.27},{"text":"how","start":10524.31,"end":10524.55},{"text":"this","start":10524.63,"end":10524.87},{"text":"protocol","start":10524.87,"end":10525.35},{"text":"would","start":10525.35,"end":10525.51},{"text":"exactly","start":10525.51,"end":10525.99},{"text":"solve","start":10525.99,"end":10526.31},{"text":"that","start":10526.31,"end":10526.55},{"text":"problem.","start":10526.55,"end":10527.03}]},{"text":"Thank you.","start":10527.15,"end":10527.51,"topics":[],"words":[{"text":"Thank","start":10527.15,"end":10527.43},{"text":"you.","start":10527.43,"end":10527.51}]}]}],"speaker":{"name":null,"affiliation":"BEL","affiliation_full":"Belgium","group":null,"function":"Representative"}},{"statement_number":74,"start":10529.27,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=10530","paragraphs":[{"sentences":[{"text":"Thank you, Belgium. Yes, I think you have properly understood the objective of today and tomorrow is to actually hear what members are saying and include what members are saying that is missing from the draft text.","start":10529.27,"end":10545.31,"topics":[],"words":[{"text":"Thank","start":10529.27,"end":10529.47},{"text":"you,","start":10529.47,"end":10529.55},{"text":"Belgium.","start":10529.55,"end":10530.19},{"text":"Yes,","start":10530.19,"end":10530.59},{"text":"I","start":10530.59,"end":10530.67},{"text":"think","start":10530.67,"end":10531.07},{"text":"you","start":10531.07,"end":10531.63},{"text":"have","start":10531.63,"end":10531.87},{"text":"properly","start":10531.87,"end":10532.31},{"text":"understood","start":10532.31,"end":10532.99},{"text":"the","start":10533.31,"end":10533.51},{"text":"objective","start":10533.51,"end":10534.19},{"text":"of","start":10534.31,"end":10534.51},{"text":"today","start":10534.51,"end":10534.99},{"text":"and","start":10534.99,"end":10535.27},{"text":"tomorrow","start":10535.27,"end":10535.95},{"text":"is","start":10536.35,"end":10536.67},{"text":"to","start":10536.67,"end":10536.83},{"text":"actually","start":10536.83,"end":10537.63},{"text":"hear","start":10537.79,"end":10538.35},{"text":"what","start":10538.39,"end":10538.83},{"text":"members","start":10538.99,"end":10539.55},{"text":"are","start":10539.55,"end":10539.71},{"text":"saying","start":10539.71,"end":10540.27},{"text":"and","start":10540.27,"end":10540.59},{"text":"include","start":10540.59,"end":10541.27},{"text":"what","start":10541.27,"end":10541.79},{"text":"members","start":10541.79,"end":10542.27},{"text":"are","start":10542.27,"end":10542.35},{"text":"saying","start":10542.35,"end":10542.83},{"text":"that","start":10542.83,"end":10543.07},{"text":"is","start":10543.07,"end":10543.39},{"text":"missing","start":10543.39,"end":10543.95},{"text":"from","start":10543.95,"end":10544.35},{"text":"the","start":10544.35,"end":10544.51},{"text":"draft","start":10544.51,"end":10544.87},{"text":"text.","start":10544.87,"end":10545.31}]},{"text":"So absolutely, I'm not too sure that everyone who have expressed wouldn't say concern, but expressed that they don't like the proposal, actually like the optionality.","start":10545.31,"end":10561.39,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"So","start":10545.31,"end":10545.63},{"text":"absolutely,","start":10546.03,"end":10546.91},{"text":"I'm","start":10546.91,"end":10547.31},{"text":"not","start":10547.31,"end":10547.75},{"text":"too","start":10547.75,"end":10547.87},{"text":"sure","start":10547.87,"end":10548.35},{"text":"that","start":10548.35,"end":10548.67},{"text":"everyone","start":10548.67,"end":10549.47},{"text":"who","start":10549.95,"end":10550.11},{"text":"have","start":10550.11,"end":10550.67},{"text":"expressed","start":10551.39,"end":10552.35},{"text":"wouldn't","start":10554.55,"end":10555.15},{"text":"say","start":10555.39,"end":10555.71},{"text":"concern,","start":10555.71,"end":10556.35},{"text":"but","start":10556.35,"end":10556.59},{"text":"expressed","start":10556.59,"end":10557.11},{"text":"that","start":10557.11,"end":10557.23},{"text":"they","start":10557.23,"end":10557.31},{"text":"don't","start":10557.31,"end":10557.91},{"text":"like","start":10557.91,"end":10558.35},{"text":"the","start":10558.35,"end":10558.67},{"text":"proposal,","start":10558.83,"end":10559.55},{"text":"actually","start":10559.55,"end":10560.03},{"text":"like","start":10560.03,"end":10560.43},{"text":"the","start":10560.43,"end":10560.55},{"text":"optionality.","start":10560.55,"end":10561.39}]},{"text":"I have invited people, members, please tell us what you want, because that's what we're here for.","start":10561.39,"end":10566.59,"topics":[],"words":[{"text":"I","start":10561.39,"end":10561.43},{"text":"have","start":10561.43,"end":10561.63},{"text":"invited","start":10561.63,"end":10562.23},{"text":"people,","start":10562.23,"end":10562.75},{"text":"members,","start":10563.07,"end":10563.47},{"text":"please","start":10563.47,"end":10563.87},{"text":"tell","start":10563.87,"end":10564.23},{"text":"us","start":10564.23,"end":10564.39},{"text":"what","start":10564.39,"end":10564.59},{"text":"you","start":10564.59,"end":10564.67},{"text":"want,","start":10564.67,"end":10565.15},{"text":"because","start":10565.23,"end":10565.51},{"text":"that's","start":10565.51,"end":10565.79},{"text":"what","start":10565.79,"end":10565.95},{"text":"we're","start":10565.95,"end":10566.11},{"text":"here","start":10566.11,"end":10566.27},{"text":"for.","start":10566.27,"end":10566.59}]},{"text":"So again, you know, please, we are here to hear what you would like to be included in this draft.","start":10567.15,"end":10578.11,"topics":[],"words":[{"text":"So","start":10567.15,"end":10567.79},{"text":"again,","start":10568.11,"end":10568.75},{"text":"you","start":10570.51,"end":10570.63},{"text":"know,","start":10570.67,"end":10570.99},{"text":"please,","start":10572.19,"end":10572.75},{"text":"we","start":10573.31,"end":10573.67},{"text":"are","start":10573.67,"end":10573.79},{"text":"here","start":10573.79,"end":10574.43},{"text":"to","start":10574.43,"end":10574.75},{"text":"hear","start":10574.91,"end":10575.19},{"text":"what","start":10575.19,"end":10575.47},{"text":"you","start":10575.47,"end":10575.79},{"text":"would","start":10575.79,"end":10576.03},{"text":"like","start":10576.03,"end":10576.27},{"text":"to","start":10576.27,"end":10576.47},{"text":"be","start":10576.47,"end":10576.63},{"text":"included","start":10576.63,"end":10577.23},{"text":"in","start":10577.27,"end":10577.43},{"text":"this","start":10577.43,"end":10577.63},{"text":"draft.","start":10577.63,"end":10578.11}]},{"text":"And therefore, agree completely with what Belgium has said.","start":10578.91,"end":10584.07,"topics":[],"words":[{"text":"And","start":10578.91,"end":10579.35},{"text":"therefore,","start":10579.35,"end":10580.11},{"text":"agree","start":10581.83,"end":10582.07},{"text":"completely","start":10582.07,"end":10582.55},{"text":"with","start":10582.55,"end":10582.83},{"text":"what","start":10582.83,"end":10583.11},{"text":"Belgium","start":10583.11,"end":10583.55},{"text":"has","start":10583.55,"end":10583.71},{"text":"said.","start":10583.71,"end":10584.07}]},{"text":"We should hear and include, of course, as much as possible from whatever we can include where we see there is a clear majority or a consensus, of course, which is what we're striving for.","start":10584.07,"end":10599.11,"topics":[],"words":[{"text":"We","start":10584.07,"end":10585.11},{"text":"should","start":10585.11,"end":10585.43},{"text":"hear","start":10585.43,"end":10585.83},{"text":"and","start":10585.83,"end":10586.19},{"text":"include,","start":10586.23,"end":10586.71},{"text":"of","start":10586.71,"end":10586.79},{"text":"course,","start":10586.79,"end":10587.27},{"text":"as","start":10587.75,"end":10588.27},{"text":"much","start":10588.31,"end":10588.63},{"text":"as","start":10588.63,"end":10588.79},{"text":"possible","start":10588.79,"end":10589.27},{"text":"from","start":10589.27,"end":10589.75},{"text":"whatever","start":10591.55,"end":10592.11},{"text":"we","start":10592.11,"end":10592.23},{"text":"can","start":10592.23,"end":10592.55},{"text":"include","start":10592.55,"end":10593.19},{"text":"where","start":10593.47,"end":10594.07},{"text":"we","start":10594.07,"end":10594.23},{"text":"see","start":10594.23,"end":10594.55},{"text":"there","start":10594.55,"end":10594.87},{"text":"is","start":10594.95,"end":10595.23},{"text":"a","start":10595.23,"end":10595.27},{"text":"clear","start":10595.27,"end":10595.75},{"text":"majority","start":10595.75,"end":10596.39},{"text":"or","start":10596.39,"end":10596.59},{"text":"a","start":10596.59,"end":10596.63},{"text":"consensus,","start":10596.63,"end":10597.27},{"text":"of","start":10597.27,"end":10597.35},{"text":"course,","start":10597.35,"end":10597.67},{"text":"which","start":10597.71,"end":10597.95},{"text":"is","start":10597.95,"end":10598.03},{"text":"what","start":10598.03,"end":10598.19},{"text":"we're","start":10598.19,"end":10598.35},{"text":"striving","start":10598.35,"end":10598.79},{"text":"for.","start":10598.79,"end":10599.11}]},{"text":"The second part, of course, I think the value is to have a multilateral agreement, but I will leave that up to others to clarify more if they want to.","start":10602.83,"end":10613.47,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"The","start":10602.83,"end":10602.91},{"text":"second","start":10602.91,"end":10603.23},{"text":"part,","start":10603.23,"end":10603.47},{"text":"of","start":10603.47,"end":10603.55},{"text":"course,","start":10603.55,"end":10603.95},{"text":"I","start":10604.03,"end":10604.35},{"text":"think","start":10604.35,"end":10605.15},{"text":"the","start":10605.15,"end":10605.31},{"text":"value","start":10605.31,"end":10605.71},{"text":"is","start":10605.71,"end":10605.95},{"text":"to","start":10605.95,"end":10606.03},{"text":"have","start":10606.03,"end":10606.23},{"text":"a","start":10606.23,"end":10606.27},{"text":"multilateral","start":10606.27,"end":10606.99},{"text":"agreement,","start":10606.99,"end":10607.39},{"text":"but","start":10607.39,"end":10607.59},{"text":"I","start":10607.59,"end":10607.71},{"text":"will","start":10607.71,"end":10607.95},{"text":"leave","start":10607.95,"end":10608.11},{"text":"that","start":10608.11,"end":10608.75},{"text":"up","start":10609.31,"end":10609.55},{"text":"to","start":10609.63,"end":10610.11},{"text":"others","start":10610.11,"end":10610.59},{"text":"to","start":10610.59,"end":10610.91},{"text":"clarify","start":10610.91,"end":10611.55},{"text":"more","start":10611.55,"end":10612.03},{"text":"if","start":10612.51,"end":10612.75},{"text":"they","start":10612.75,"end":10612.91},{"text":"want","start":10612.91,"end":10613.19},{"text":"to.","start":10613.19,"end":10613.47}]},{"text":"I think the process being a multilateral process is what is particularly beneficial for developing countries.","start":10614.11,"end":10622.67,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"I","start":10614.11,"end":10614.19},{"text":"think","start":10614.27,"end":10614.55},{"text":"the","start":10614.83,"end":10614.99},{"text":"process","start":10614.99,"end":10615.79},{"text":"being","start":10616.03,"end":10616.35},{"text":"a","start":10616.35,"end":10616.43},{"text":"multilateral","start":10616.43,"end":10617.15},{"text":"process","start":10617.15,"end":10617.63},{"text":"is","start":10617.63,"end":10617.87},{"text":"what","start":10617.87,"end":10618.19},{"text":"is","start":10618.19,"end":10618.59},{"text":"particularly","start":10619.55,"end":10620.15},{"text":"beneficial","start":10620.15,"end":10620.83},{"text":"for","start":10620.83,"end":10621.31},{"text":"developing","start":10621.47,"end":10621.95},{"text":"countries.","start":10621.95,"end":10622.67}]},{"text":"So with that, I'll give the second floor.","start":10623.31,"end":10626.03,"topics":[],"words":[{"text":"So","start":10623.31,"end":10623.71},{"text":"with","start":10623.71,"end":10623.99},{"text":"that,","start":10623.99,"end":10624.19},{"text":"I'll","start":10624.19,"end":10624.39},{"text":"give","start":10624.43,"end":10624.75},{"text":"the","start":10624.75,"end":10624.87},{"text":"second","start":10624.87,"end":10625.23},{"text":"floor.","start":10625.39,"end":10626.03}]},{"text":"Switzerland, please come back.","start":10626.91,"end":10628.35,"topics":[],"words":[{"text":"Switzerland,","start":10626.91,"end":10627.55},{"text":"please","start":10627.55,"end":10627.79},{"text":"come","start":10627.79,"end":10627.95},{"text":"back.","start":10627.95,"end":10628.35}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":75,"start":10631.15,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=10632","paragraphs":[{"sentences":[{"text":"Thank you very much, Ms. Co-Lead, for giving me the floor a second time.","start":10631.15,"end":10633.39,"topics":[],"words":[{"text":"Thank","start":10631.15,"end":10631.27},{"text":"you","start":10631.27,"end":10631.35},{"text":"very","start":10631.35,"end":10631.51},{"text":"much,","start":10631.51,"end":10631.75},{"text":"Ms.","start":10631.75,"end":10631.91},{"text":"Co-Lead,","start":10631.91,"end":10632.31},{"text":"for","start":10632.31,"end":10632.43},{"text":"giving","start":10632.43,"end":10632.63},{"text":"me","start":10632.63,"end":10632.75},{"text":"the","start":10632.75,"end":10632.83},{"text":"floor","start":10632.83,"end":10632.99},{"text":"a","start":10632.99,"end":10633.03},{"text":"second","start":10633.03,"end":10633.27},{"text":"time.","start":10633.27,"end":10633.39}]},{"text":"I'll be brief.","start":10633.43,"end":10634.23,"topics":[],"words":[{"text":"I'll","start":10633.43,"end":10633.67},{"text":"be","start":10633.67,"end":10633.83},{"text":"brief.","start":10633.83,"end":10634.23}]},{"text":"I have three points.","start":10634.71,"end":10635.67,"topics":[],"words":[{"text":"I","start":10634.71,"end":10634.75},{"text":"have","start":10634.75,"end":10634.95},{"text":"three","start":10634.95,"end":10635.11},{"text":"points.","start":10635.11,"end":10635.67}]},{"text":"My first point is to thank you for your dedication and courage in leading this group.","start":10636.31,"end":10643.11,"topics":[],"words":[{"text":"My","start":10636.31,"end":10636.55},{"text":"first","start":10636.55,"end":10636.95},{"text":"point","start":10636.95,"end":10637.31},{"text":"is","start":10637.31,"end":10637.51},{"text":"to","start":10637.51,"end":10637.63},{"text":"thank","start":10637.63,"end":10637.99},{"text":"you","start":10637.99,"end":10638.15},{"text":"for","start":10638.15,"end":10638.39},{"text":"your","start":10638.39,"end":10638.71},{"text":"dedication","start":10638.71,"end":10639.47},{"text":"and","start":10639.47,"end":10639.59},{"text":"courage","start":10639.59,"end":10640.15},{"text":"in","start":10640.15,"end":10640.31},{"text":"leading","start":10640.31,"end":10640.79},{"text":"this","start":10640.79,"end":10641.19},{"text":"group.","start":10642.63,"end":10643.11}]},{"text":"I just want to remind all of us that there was a second seat to be a co-lead, and nobody put themselves forward, including us.","start":10643.35,"end":10650.47,"topics":[],"words":[{"text":"I","start":10643.35,"end":10643.51},{"text":"just","start":10643.51,"end":10643.71},{"text":"want","start":10643.71,"end":10643.87},{"text":"to","start":10643.87,"end":10643.95},{"text":"remind","start":10643.95,"end":10644.23},{"text":"all","start":10644.23,"end":10644.51},{"text":"of","start":10644.51,"end":10644.63},{"text":"us","start":10644.63,"end":10644.87},{"text":"that","start":10644.87,"end":10645.11},{"text":"there","start":10645.11,"end":10645.27},{"text":"was","start":10645.27,"end":10645.47},{"text":"a","start":10645.47,"end":10645.51},{"text":"second","start":10645.51,"end":10645.99},{"text":"seat","start":10645.99,"end":10646.43},{"text":"to","start":10646.43,"end":10646.51},{"text":"be","start":10646.51,"end":10646.63},{"text":"a","start":10646.63,"end":10646.67},{"text":"co-lead,","start":10646.67,"end":10647.27},{"text":"and","start":10647.87,"end":10648.19},{"text":"nobody","start":10648.19,"end":10648.55},{"text":"put","start":10648.55,"end":10648.71},{"text":"themselves","start":10648.71,"end":10649.19},{"text":"forward,","start":10649.19,"end":10649.51},{"text":"including","start":10649.51,"end":10650.07},{"text":"us.","start":10650.15,"end":10650.47}]},{"text":"And it's a very difficult task.","start":10650.47,"end":10653.19,"topics":[],"words":[{"text":"And","start":10650.47,"end":10650.95},{"text":"it's","start":10651.67,"end":10651.91},{"text":"a","start":10651.91,"end":10651.99},{"text":"very","start":10651.99,"end":10652.15},{"text":"difficult","start":10652.15,"end":10652.59},{"text":"task.","start":10652.59,"end":10653.19}]},{"text":"This is an important topic, and we're getting really to the heart of the whole discussions in this framework convention.","start":10653.59,"end":10661.15,"topics":[],"words":[{"text":"This","start":10653.59,"end":10653.75},{"text":"is","start":10653.75,"end":10653.99},{"text":"an","start":10654.35,"end":10654.47},{"text":"important","start":10654.47,"end":10655.03},{"text":"topic,","start":10655.11,"end":10655.51},{"text":"and","start":10655.51,"end":10655.63},{"text":"we're","start":10655.63,"end":10655.79},{"text":"getting","start":10655.79,"end":10655.99},{"text":"really","start":10655.99,"end":10656.23},{"text":"to","start":10656.23,"end":10656.31},{"text":"the","start":10656.31,"end":10656.43},{"text":"heart","start":10656.43,"end":10656.79},{"text":"of","start":10656.79,"end":10656.91},{"text":"the","start":10656.91,"end":10657.03},{"text":"whole","start":10657.03,"end":10657.51},{"text":"discussions","start":10658.31,"end":10659.23},{"text":"in","start":10659.43,"end":10660.15},{"text":"this","start":10660.15,"end":10660.31},{"text":"framework","start":10660.31,"end":10660.67},{"text":"convention.","start":10660.67,"end":10661.15}]},{"text":"So I wanted to recognize that and thank you for that at this point.","start":10661.15,"end":10666.19,"topics":[],"words":[{"text":"So","start":10661.15,"end":10661.51},{"text":"I","start":10661.91,"end":10661.99},{"text":"wanted","start":10661.99,"end":10662.27},{"text":"to","start":10662.27,"end":10662.35},{"text":"recognize","start":10662.35,"end":10662.95},{"text":"that","start":10662.95,"end":10663.27},{"text":"and","start":10663.27,"end":10664.07},{"text":"thank","start":10664.71,"end":10664.95},{"text":"you","start":10664.95,"end":10665.03},{"text":"for","start":10665.03,"end":10665.15},{"text":"that","start":10665.15,"end":10665.31},{"text":"at","start":10665.31,"end":10665.43},{"text":"this","start":10665.67,"end":10665.91},{"text":"point.","start":10665.91,"end":10666.19}]},{"text":"My second point was regarding, I mean, I heard before majority minority regarding this draft.","start":10667.03,"end":10673.43,"topics":[],"words":[{"text":"My","start":10667.03,"end":10667.27},{"text":"second","start":10667.27,"end":10667.51},{"text":"point","start":10667.59,"end":10667.83},{"text":"was","start":10667.83,"end":10668.15},{"text":"regarding,","start":10668.95,"end":10669.59},{"text":"I","start":10669.59,"end":10669.67},{"text":"mean,","start":10669.67,"end":10669.91},{"text":"I","start":10669.91,"end":10669.95},{"text":"heard","start":10669.95,"end":10670.15},{"text":"before","start":10670.15,"end":10670.47},{"text":"majority","start":10670.47,"end":10671.11},{"text":"minority","start":10671.11,"end":10672.07},{"text":"regarding","start":10672.07,"end":10672.59},{"text":"this","start":10672.59,"end":10672.79},{"text":"draft.","start":10672.79,"end":10673.43}]},{"text":"It's not clear to me a majority would be for this draft.","start":10674.11,"end":10677.95,"topics":[],"words":[{"text":"It's","start":10674.11,"end":10674.71},{"text":"not","start":10675.03,"end":10675.19},{"text":"clear","start":10675.19,"end":10675.51},{"text":"to","start":10675.51,"end":10675.59},{"text":"me","start":10675.59,"end":10675.91},{"text":"a","start":10675.91,"end":10675.95},{"text":"majority","start":10675.95,"end":10676.83},{"text":"would","start":10676.83,"end":10676.99},{"text":"be","start":10676.99,"end":10677.11},{"text":"for","start":10677.11,"end":10677.39},{"text":"this","start":10677.39,"end":10677.59},{"text":"draft.","start":10677.59,"end":10677.95}]},{"text":"On the contrary, I have the impression after hearing all these interventions, that not only the global north, but also many other countries from other regions wouldn't be satisfied with this draft.","start":10677.95,"end":10691.83,"topics":[],"words":[{"text":"On","start":10677.95,"end":10678.03},{"text":"the","start":10678.03,"end":10678.11},{"text":"contrary,","start":10678.11,"end":10678.71},{"text":"I","start":10678.71,"end":10679.31},{"text":"have","start":10679.31,"end":10679.43},{"text":"the","start":10679.43,"end":10679.51},{"text":"impression","start":10679.51,"end":10680.23},{"text":"after","start":10680.47,"end":10681.03},{"text":"hearing","start":10681.19,"end":10681.51},{"text":"all","start":10681.51,"end":10681.63},{"text":"these","start":10681.63,"end":10681.79},{"text":"interventions,","start":10681.79,"end":10682.63},{"text":"that","start":10683.75,"end":10683.95},{"text":"not","start":10683.95,"end":10684.19},{"text":"only","start":10684.19,"end":10684.47},{"text":"the","start":10684.47,"end":10684.55},{"text":"global","start":10684.55,"end":10684.91},{"text":"north,","start":10684.91,"end":10685.35},{"text":"but","start":10685.35,"end":10685.51},{"text":"also","start":10685.51,"end":10685.91},{"text":"many","start":10685.91,"end":10686.39},{"text":"other","start":10686.39,"end":10686.63},{"text":"countries","start":10686.63,"end":10687.11},{"text":"from","start":10687.43,"end":10687.67},{"text":"other","start":10687.67,"end":10687.87},{"text":"regions","start":10687.87,"end":10688.55},{"text":"wouldn't","start":10689.75,"end":10690.35},{"text":"be","start":10690.35,"end":10690.47},{"text":"satisfied","start":10690.47,"end":10691.11},{"text":"with","start":10691.11,"end":10691.31},{"text":"this","start":10691.31,"end":10691.47},{"text":"draft.","start":10691.47,"end":10691.83}]},{"text":"And that's why we're here today, as you just rightly pointed out, to try to move forward and get to something that could be more acceptable.","start":10691.83,"end":10699.83,"topics":[],"words":[{"text":"And","start":10691.83,"end":10691.95},{"text":"that's","start":10691.95,"end":10692.23},{"text":"why","start":10692.23,"end":10692.39},{"text":"we're","start":10692.39,"end":10692.63},{"text":"here","start":10692.63,"end":10692.87},{"text":"today,","start":10692.87,"end":10693.27},{"text":"as","start":10693.27,"end":10693.51},{"text":"you","start":10693.51,"end":10693.67},{"text":"just","start":10693.67,"end":10693.99},{"text":"rightly","start":10693.99,"end":10694.39},{"text":"pointed","start":10694.39,"end":10694.79},{"text":"out,","start":10694.79,"end":10695.15},{"text":"to","start":10695.15,"end":10695.43},{"text":"try","start":10696.07,"end":10696.31},{"text":"to","start":10696.31,"end":10696.43},{"text":"move","start":10696.43,"end":10696.63},{"text":"forward","start":10696.63,"end":10697.11},{"text":"and","start":10697.19,"end":10697.51},{"text":"get","start":10697.51,"end":10697.79},{"text":"to","start":10697.79,"end":10697.87},{"text":"something","start":10697.87,"end":10698.39},{"text":"that","start":10698.39,"end":10698.51},{"text":"could","start":10698.51,"end":10698.71},{"text":"be","start":10698.71,"end":10698.87},{"text":"more","start":10698.87,"end":10699.19},{"text":"acceptable.","start":10699.19,"end":10699.83}]},{"text":"And my final point is regarding informal discussions.","start":10700.51,"end":10704.55,"topics":[],"words":[{"text":"And","start":10700.51,"end":10700.63},{"text":"my","start":10700.63,"end":10700.79},{"text":"final","start":10700.79,"end":10701.11},{"text":"point","start":10701.11,"end":10701.55},{"text":"is","start":10701.59,"end":10702.23},{"text":"regarding","start":10703.11,"end":10703.51},{"text":"informal","start":10703.51,"end":10703.99},{"text":"discussions.","start":10703.99,"end":10704.55}]},{"text":"Last week, I asked for a couple of informal informals.","start":10704.55,"end":10708.15,"topics":[],"words":[{"text":"Last","start":10704.55,"end":10704.79},{"text":"week,","start":10704.79,"end":10705.03},{"text":"I","start":10705.03,"end":10705.27},{"text":"asked","start":10705.27,"end":10705.63},{"text":"for","start":10705.63,"end":10705.91},{"text":"a","start":10706.63,"end":10706.67},{"text":"couple","start":10706.67,"end":10706.95},{"text":"of","start":10706.95,"end":10707.03},{"text":"informal","start":10707.03,"end":10707.47},{"text":"informals.","start":10707.47,"end":10708.15}]},{"text":"Not at all because we would want to have a process that's not transparent, but because in the real world, in negotiations, you need those moments to be able to discuss more freely, more flexibly, to try to find solutions.","start":10709.07,"end":10725.87,"topics":[],"words":[{"text":"Not","start":10709.07,"end":10709.19},{"text":"at","start":10709.19,"end":10709.31},{"text":"all","start":10709.31,"end":10709.47},{"text":"because","start":10709.47,"end":10710.11},{"text":"we","start":10710.27,"end":10710.47},{"text":"would","start":10710.47,"end":10710.67},{"text":"want","start":10710.67,"end":10710.87},{"text":"to","start":10710.87,"end":10710.95},{"text":"have","start":10710.95,"end":10711.19},{"text":"a","start":10711.19,"end":10711.23},{"text":"process","start":10711.23,"end":10711.55},{"text":"that's","start":10711.55,"end":10711.95},{"text":"not","start":10712.03,"end":10712.39},{"text":"transparent,","start":10712.39,"end":10713.27},{"text":"but","start":10713.31,"end":10713.63},{"text":"because","start":10713.63,"end":10714.19},{"text":"in","start":10714.43,"end":10714.59},{"text":"the","start":10714.59,"end":10714.71},{"text":"real","start":10714.71,"end":10714.99},{"text":"world,","start":10714.99,"end":10715.31},{"text":"in","start":10715.31,"end":10715.43},{"text":"negotiations,","start":10715.43,"end":10716.43},{"text":"you","start":10716.83,"end":10717.03},{"text":"need","start":10717.03,"end":10717.35},{"text":"those","start":10717.35,"end":10717.55},{"text":"moments","start":10717.55,"end":10718.27},{"text":"to","start":10718.27,"end":10718.47},{"text":"be","start":10718.47,"end":10718.67},{"text":"able","start":10718.67,"end":10718.99},{"text":"to","start":10718.99,"end":10719.11},{"text":"discuss","start":10719.11,"end":10719.71},{"text":"more","start":10720.03,"end":10720.27},{"text":"freely,","start":10720.27,"end":10720.71},{"text":"more","start":10720.71,"end":10720.91},{"text":"flexibly,","start":10720.91,"end":10721.63},{"text":"to","start":10724.59,"end":10724.83},{"text":"try","start":10724.83,"end":10724.99},{"text":"to","start":10724.99,"end":10725.11},{"text":"find","start":10725.11,"end":10725.39},{"text":"solutions.","start":10725.39,"end":10725.87}]},{"text":"Here, I know we have time constraints and it wouldn't be possible in these two days.","start":10726.19,"end":10730.11,"topics":[],"words":[{"text":"Here,","start":10726.19,"end":10726.59},{"text":"I","start":10726.59,"end":10726.67},{"text":"know","start":10726.67,"end":10726.91},{"text":"we","start":10726.91,"end":10727.07},{"text":"have","start":10727.07,"end":10727.39},{"text":"time","start":10727.39,"end":10727.71},{"text":"constraints","start":10727.71,"end":10728.23},{"text":"and","start":10728.23,"end":10728.35},{"text":"it","start":10728.35,"end":10728.43},{"text":"wouldn't","start":10728.43,"end":10728.75},{"text":"be","start":10728.75,"end":10728.83},{"text":"possible","start":10728.83,"end":10729.27},{"text":"in","start":10729.27,"end":10729.35},{"text":"these","start":10729.35,"end":10729.55},{"text":"two","start":10729.55,"end":10729.71},{"text":"days.","start":10729.71,"end":10730.11}]},{"text":"I was frustrated last week that we had so little coffee breaks.","start":10731.07,"end":10734.67,"topics":[],"words":[{"text":"I","start":10731.07,"end":10731.23},{"text":"was","start":10731.23,"end":10731.55},{"text":"frustrated","start":10731.55,"end":10732.19},{"text":"last","start":10732.19,"end":10732.47},{"text":"week","start":10732.47,"end":10732.71},{"text":"that","start":10732.71,"end":10732.91},{"text":"we","start":10732.91,"end":10732.99},{"text":"had","start":10732.99,"end":10733.23},{"text":"so","start":10733.23,"end":10733.47},{"text":"little","start":10733.47,"end":10733.79},{"text":"coffee","start":10733.87,"end":10734.27},{"text":"breaks.","start":10734.27,"end":10734.67}]},{"text":"I think we could gain by limiting our statements where we're often repeating ourselves to having a little more time for coffee breaks because that's also a very important moment to exchange informally.","start":10734.75,"end":10750.31,"topics":[],"words":[{"text":"I","start":10734.75,"end":10734.79},{"text":"think","start":10734.79,"end":10735.47},{"text":"we","start":10736.11,"end":10736.35},{"text":"could","start":10736.35,"end":10736.83},{"text":"gain","start":10738.87,"end":10739.35},{"text":"by","start":10739.35,"end":10739.75},{"text":"limiting","start":10739.83,"end":10740.35},{"text":"our","start":10740.35,"end":10740.47},{"text":"statements","start":10740.47,"end":10740.99},{"text":"where","start":10740.99,"end":10741.15},{"text":"we're","start":10741.15,"end":10741.35},{"text":"often","start":10741.35,"end":10741.67},{"text":"repeating","start":10741.67,"end":10742.11},{"text":"ourselves","start":10742.11,"end":10742.63},{"text":"to","start":10743.91,"end":10744.23},{"text":"having","start":10744.23,"end":10744.87},{"text":"a","start":10744.87,"end":10744.95},{"text":"little","start":10744.95,"end":10745.23},{"text":"more","start":10745.23,"end":10745.43},{"text":"time","start":10745.43,"end":10745.71},{"text":"for","start":10745.71,"end":10745.83},{"text":"coffee","start":10745.83,"end":10746.19},{"text":"breaks","start":10746.19,"end":10746.47},{"text":"because","start":10746.47,"end":10746.71},{"text":"that's","start":10746.71,"end":10747.03},{"text":"also","start":10747.03,"end":10747.39},{"text":"a","start":10747.39,"end":10747.43},{"text":"very","start":10747.43,"end":10747.63},{"text":"important","start":10747.63,"end":10747.99},{"text":"moment","start":10747.99,"end":10748.47},{"text":"to","start":10748.95,"end":10749.15},{"text":"exchange","start":10749.15,"end":10749.67},{"text":"informally.","start":10749.67,"end":10750.31}]},{"text":"And I fully understand that this morning a coffee break was not warranted because it's important statements and we have to get through this.","start":10750.31,"end":10758.87,"topics":[],"words":[{"text":"And","start":10750.31,"end":10750.55},{"text":"I","start":10750.55,"end":10750.71},{"text":"fully","start":10750.71,"end":10751.07},{"text":"understand","start":10751.07,"end":10751.63},{"text":"that","start":10751.63,"end":10751.75},{"text":"this","start":10751.75,"end":10751.99},{"text":"morning","start":10751.99,"end":10752.47},{"text":"a","start":10752.47,"end":10752.55},{"text":"coffee","start":10752.55,"end":10752.87},{"text":"break","start":10752.87,"end":10753.19},{"text":"was","start":10753.19,"end":10753.43},{"text":"not","start":10753.43,"end":10753.59},{"text":"warranted","start":10753.59,"end":10754.07},{"text":"because","start":10754.07,"end":10754.39},{"text":"it's","start":10754.91,"end":10755.27},{"text":"important","start":10755.67,"end":10756.47},{"text":"statements","start":10756.63,"end":10757.35},{"text":"and","start":10757.43,"end":10757.67},{"text":"we","start":10757.67,"end":10757.79},{"text":"have","start":10757.79,"end":10757.99},{"text":"to","start":10757.99,"end":10758.11},{"text":"get","start":10758.11,"end":10758.31},{"text":"through","start":10758.31,"end":10758.55},{"text":"this.","start":10758.55,"end":10758.87}]},{"text":"But in the next couple of days, I think it will be important to take that time in order to exchange bilaterally.","start":10759.27,"end":10767.27,"topics":[],"words":[{"text":"But","start":10759.27,"end":10759.51},{"text":"in","start":10760.63,"end":10760.75},{"text":"the","start":10760.75,"end":10760.83},{"text":"next","start":10760.95,"end":10761.43},{"text":"couple","start":10761.43,"end":10761.71},{"text":"of","start":10761.71,"end":10761.79},{"text":"days,","start":10761.79,"end":10762.15},{"text":"I","start":10762.15,"end":10762.23},{"text":"think","start":10762.23,"end":10762.55},{"text":"it","start":10762.79,"end":10762.87},{"text":"will","start":10762.87,"end":10763.03},{"text":"be","start":10763.03,"end":10763.23},{"text":"important","start":10763.23,"end":10763.71},{"text":"to","start":10763.71,"end":10763.79},{"text":"take","start":10763.79,"end":10764.07},{"text":"that","start":10764.07,"end":10764.35},{"text":"time","start":10764.35,"end":10764.71},{"text":"in","start":10765.51,"end":10765.75},{"text":"order","start":10765.75,"end":10765.99},{"text":"to","start":10765.99,"end":10766.15},{"text":"exchange","start":10766.15,"end":10766.71},{"text":"bilaterally.","start":10766.71,"end":10767.27}]}]}],"speaker":{"name":null,"affiliation":"CHE","affiliation_full":"Switzerland","group":null,"function":"Representative"}},{"statement_number":76,"start":10769.11,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=10770","paragraphs":[{"sentences":[{"text":"Thank you, Svitlana.","start":10769.11,"end":10769.95,"topics":[],"words":[{"text":"Thank","start":10769.11,"end":10769.43},{"text":"you,","start":10769.43,"end":10769.51},{"text":"Svitlana.","start":10769.51,"end":10769.95}]},{"text":"I think you made three excellent points.","start":10769.95,"end":10771.99,"topics":[],"words":[{"text":"I","start":10769.95,"end":10769.99},{"text":"think","start":10769.99,"end":10770.15},{"text":"you","start":10770.15,"end":10770.27},{"text":"made","start":10770.27,"end":10770.63},{"text":"three","start":10770.71,"end":10771.03},{"text":"excellent","start":10771.03,"end":10771.55},{"text":"points.","start":10771.55,"end":10771.99}]},{"text":"First, thank you.","start":10772.07,"end":10773.03,"topics":[],"words":[{"text":"First,","start":10772.07,"end":10772.55},{"text":"thank","start":10772.55,"end":10772.79},{"text":"you.","start":10772.79,"end":10773.03}]},{"text":"Second one, the draft, and I think perhaps I should clarify it a little bit again.","start":10773.35,"end":10779.51,"topics":[],"words":[{"text":"Second","start":10773.35,"end":10773.83},{"text":"one,","start":10773.83,"end":10774.31},{"text":"the","start":10775.19,"end":10775.67},{"text":"draft,","start":10775.67,"end":10776.15},{"text":"and","start":10776.15,"end":10776.39},{"text":"I","start":10776.39,"end":10776.47},{"text":"think","start":10776.47,"end":10776.79},{"text":"perhaps","start":10777.19,"end":10777.55},{"text":"I","start":10777.55,"end":10777.59},{"text":"should","start":10777.59,"end":10777.83},{"text":"clarify","start":10777.83,"end":10778.39},{"text":"it","start":10778.39,"end":10778.55},{"text":"a","start":10778.55,"end":10778.59},{"text":"little","start":10778.59,"end":10778.87},{"text":"bit","start":10778.87,"end":10779.03},{"text":"again.","start":10779.03,"end":10779.51}]},{"text":"I hope I clarified it initially.","start":10779.67,"end":10781.55,"topics":[],"words":[{"text":"I","start":10779.67,"end":10779.83},{"text":"hope","start":10779.83,"end":10780.15},{"text":"I","start":10780.15,"end":10780.27},{"text":"clarified","start":10780.27,"end":10780.83},{"text":"it","start":10780.83,"end":10780.95},{"text":"initially.","start":10780.95,"end":10781.55}]},{"text":"The draft doesn't propose, it's not considered majority or minority.","start":10781.91,"end":10787.59,"topics":[],"words":[{"text":"The","start":10781.91,"end":10782.03},{"text":"draft","start":10782.03,"end":10782.63},{"text":"doesn't","start":10783.11,"end":10783.71},{"text":"propose,","start":10783.75,"end":10784.79},{"text":"it's","start":10784.87,"end":10785.11},{"text":"not","start":10785.11,"end":10785.51},{"text":"considered","start":10785.51,"end":10786.15},{"text":"majority","start":10786.15,"end":10786.63},{"text":"or","start":10786.63,"end":10786.71},{"text":"minority.","start":10786.71,"end":10787.59}]},{"text":"Basically, it's trying to draw a line between two quite big movements.","start":10789.83,"end":10796.31,"topics":[],"words":[{"text":"Basically,","start":10789.83,"end":10790.63},{"text":"it's","start":10790.63,"end":10790.87},{"text":"trying","start":10790.87,"end":10791.35},{"text":"to","start":10791.35,"end":10791.47},{"text":"draw","start":10791.47,"end":10791.75},{"text":"a","start":10791.75,"end":10791.79},{"text":"line","start":10791.79,"end":10792.55},{"text":"between","start":10792.63,"end":10793.35},{"text":"two","start":10793.35,"end":10793.83},{"text":"quite","start":10793.83,"end":10794.23},{"text":"big","start":10794.23,"end":10794.71},{"text":"movements.","start":10795.35,"end":10796.31}]},{"text":"And the idea for this meeting here is to draw and hear what you think, hopefully with a consensus, but so far I don't think we've had it, but move forward with what we can assume being a majority.","start":10797.15,"end":10813.79,"topics":[],"words":[{"text":"And","start":10797.15,"end":10797.47},{"text":"the","start":10797.55,"end":10797.75},{"text":"idea","start":10797.75,"end":10798.19},{"text":"for","start":10798.27,"end":10798.67},{"text":"this","start":10798.67,"end":10799.15},{"text":"meeting","start":10799.15,"end":10799.63},{"text":"here","start":10799.63,"end":10799.95},{"text":"is","start":10799.95,"end":10800.19},{"text":"to","start":10800.19,"end":10800.35},{"text":"draw","start":10800.35,"end":10800.91},{"text":"and","start":10801.31,"end":10801.55},{"text":"hear","start":10801.55,"end":10801.83},{"text":"what","start":10801.83,"end":10802.19},{"text":"you","start":10802.19,"end":10802.51},{"text":"think,","start":10802.51,"end":10802.99},{"text":"hopefully","start":10804.03,"end":10804.67},{"text":"with","start":10804.67,"end":10804.91},{"text":"a","start":10804.91,"end":10804.95},{"text":"consensus,","start":10804.95,"end":10805.95},{"text":"but","start":10806.43,"end":10806.75},{"text":"so","start":10807.23,"end":10807.47},{"text":"far","start":10807.47,"end":10807.63},{"text":"I","start":10807.63,"end":10807.71},{"text":"don't","start":10807.71,"end":10807.99},{"text":"think","start":10807.99,"end":10808.15},{"text":"we've","start":10808.15,"end":10808.31},{"text":"had","start":10808.31,"end":10808.51},{"text":"it,","start":10808.51,"end":10808.67},{"text":"but","start":10809.15,"end":10809.39},{"text":"move","start":10809.71,"end":10810.07},{"text":"forward","start":10810.07,"end":10810.75},{"text":"with","start":10810.83,"end":10811.15},{"text":"what","start":10811.15,"end":10811.47},{"text":"we","start":10811.47,"end":10811.63},{"text":"can","start":10811.63,"end":10811.95},{"text":"assume","start":10811.95,"end":10812.59},{"text":"being","start":10812.59,"end":10812.91},{"text":"a","start":10812.91,"end":10812.99},{"text":"majority.","start":10812.99,"end":10813.79}]},{"text":"And so don't see the draft, it's a zero draft, it's not something we're going to sit and draft on, but we need to hear from you the way forward.","start":10814.19,"end":10824.35,"topics":[],"words":[{"text":"And","start":10814.19,"end":10814.95},{"text":"so","start":10814.95,"end":10815.23},{"text":"don't","start":10815.31,"end":10816.03},{"text":"see","start":10816.03,"end":10816.11},{"text":"the","start":10816.11,"end":10816.27},{"text":"draft,","start":10816.27,"end":10816.75},{"text":"it's","start":10816.75,"end":10817.19},{"text":"a","start":10817.19,"end":10817.23},{"text":"zero","start":10817.23,"end":10817.47},{"text":"draft,","start":10817.47,"end":10818.11},{"text":"it's","start":10818.19,"end":10818.47},{"text":"not","start":10818.47,"end":10818.63},{"text":"something","start":10818.63,"end":10818.99},{"text":"we're","start":10818.99,"end":10819.15},{"text":"going","start":10819.15,"end":10819.31},{"text":"to","start":10819.31,"end":10819.43},{"text":"sit","start":10819.43,"end":10819.75},{"text":"and","start":10819.75,"end":10819.99},{"text":"draft","start":10819.99,"end":10820.51},{"text":"on,","start":10820.51,"end":10820.75},{"text":"but","start":10821.15,"end":10821.39},{"text":"we","start":10821.39,"end":10821.63},{"text":"need","start":10821.63,"end":10821.99},{"text":"to","start":10821.99,"end":10822.11},{"text":"hear","start":10822.11,"end":10822.43},{"text":"from","start":10822.43,"end":10822.75},{"text":"you","start":10822.75,"end":10823.07},{"text":"the","start":10823.31,"end":10823.47},{"text":"way","start":10823.47,"end":10823.71},{"text":"forward.","start":10823.71,"end":10824.35}]},{"text":"Yeah, so what Belgium just said, hopefully others can say, look, we need to go this way and whatever way that you want, because that's what we're here for.","start":10824.79,"end":10838.39,"topics":[],"words":[{"text":"Yeah,","start":10824.79,"end":10824.95},{"text":"so","start":10825.19,"end":10825.67},{"text":"what","start":10825.67,"end":10825.91},{"text":"Belgium","start":10826.15,"end":10826.63},{"text":"just","start":10826.63,"end":10826.99},{"text":"said,","start":10826.99,"end":10827.35},{"text":"hopefully","start":10830.07,"end":10830.95},{"text":"others","start":10831.11,"end":10831.43},{"text":"can","start":10831.43,"end":10831.67},{"text":"say,","start":10831.67,"end":10831.91},{"text":"look,","start":10831.95,"end":10832.15},{"text":"we","start":10832.15,"end":10832.31},{"text":"need","start":10832.31,"end":10832.83},{"text":"to","start":10832.83,"end":10832.95},{"text":"go","start":10832.95,"end":10833.11},{"text":"this","start":10833.11,"end":10833.43},{"text":"way","start":10833.43,"end":10833.79},{"text":"and","start":10833.79,"end":10834.11},{"text":"whatever","start":10834.67,"end":10835.19},{"text":"way","start":10835.19,"end":10835.43},{"text":"that","start":10835.43,"end":10836.31},{"text":"you","start":10836.31,"end":10836.55},{"text":"want,","start":10836.55,"end":10836.95},{"text":"because","start":10836.95,"end":10837.23},{"text":"that's","start":10837.23,"end":10837.51},{"text":"what","start":10837.51,"end":10837.67},{"text":"we're","start":10837.67,"end":10837.87},{"text":"here","start":10837.87,"end":10837.99},{"text":"for.","start":10837.99,"end":10838.39}]},{"text":"And third, coffee is really important, but I agree with you.","start":10839.19,"end":10842.71,"topics":[],"words":[{"text":"And","start":10839.19,"end":10839.71},{"text":"third,","start":10839.99,"end":10840.31},{"text":"coffee","start":10840.31,"end":10840.71},{"text":"is","start":10840.71,"end":10840.87},{"text":"really","start":10840.87,"end":10841.15},{"text":"important,","start":10841.15,"end":10841.71},{"text":"but","start":10841.75,"end":10841.91},{"text":"I","start":10842.07,"end":10842.23},{"text":"agree","start":10842.23,"end":10842.47},{"text":"with","start":10842.47,"end":10842.63},{"text":"you.","start":10842.63,"end":10842.71}]},{"text":"I was considering that today we'll skip it, but we'll definitely have them later on.","start":10842.79,"end":10847.59,"topics":[],"words":[{"text":"I","start":10842.79,"end":10843.11},{"text":"was","start":10843.11,"end":10843.51},{"text":"considering","start":10843.67,"end":10844.35},{"text":"that","start":10844.35,"end":10844.59},{"text":"today","start":10844.59,"end":10844.95},{"text":"we'll","start":10844.95,"end":10845.27},{"text":"skip","start":10845.27,"end":10845.55},{"text":"it,","start":10845.55,"end":10845.67},{"text":"but","start":10845.67,"end":10845.91},{"text":"we'll","start":10845.91,"end":10846.19},{"text":"definitely","start":10846.23,"end":10846.79},{"text":"have","start":10846.79,"end":10847.03},{"text":"them","start":10847.03,"end":10847.19},{"text":"later","start":10847.19,"end":10847.51},{"text":"on.","start":10847.51,"end":10847.59}]},{"text":"Thank you.","start":10847.79,"end":10848.19,"topics":[],"words":[{"text":"Thank","start":10847.79,"end":10847.95},{"text":"you.","start":10848.11,"end":10848.19}]},{"text":"Now, I've sent a couple of new hands are up, so I will give the floor first to Mexico and then to Hungary, who neither of them have spoken before.","start":10848.91,"end":10857.47,"topics":[],"words":[{"text":"Now,","start":10848.91,"end":10848.95},{"text":"I've","start":10849.03,"end":10849.15},{"text":"sent","start":10849.15,"end":10849.39},{"text":"a","start":10849.47,"end":10849.51},{"text":"couple","start":10849.51,"end":10849.87},{"text":"of","start":10849.87,"end":10849.95},{"text":"new","start":10849.95,"end":10850.43},{"text":"hands","start":10850.67,"end":10851.07},{"text":"are","start":10851.07,"end":10851.31},{"text":"up,","start":10851.31,"end":10851.55},{"text":"so","start":10851.55,"end":10851.87},{"text":"I","start":10851.87,"end":10852.03},{"text":"will","start":10852.03,"end":10852.19},{"text":"give","start":10852.19,"end":10852.43},{"text":"the","start":10852.43,"end":10852.55},{"text":"floor","start":10852.55,"end":10852.87},{"text":"first","start":10852.87,"end":10853.19},{"text":"to","start":10853.19,"end":10853.27},{"text":"Mexico","start":10853.27,"end":10854.11},{"text":"and","start":10854.11,"end":10854.27},{"text":"then","start":10854.27,"end":10854.43},{"text":"to","start":10854.43,"end":10854.59},{"text":"Hungary,","start":10854.59,"end":10855.31},{"text":"who","start":10855.63,"end":10855.71},{"text":"neither","start":10855.71,"end":10856.19},{"text":"of","start":10856.19,"end":10856.27},{"text":"them","start":10856.27,"end":10856.43},{"text":"have","start":10856.43,"end":10856.59},{"text":"spoken","start":10856.59,"end":10857.07},{"text":"before.","start":10857.07,"end":10857.47}]},{"text":"So please go ahead, Mexico.","start":10857.47,"end":10858.91,"topics":[],"words":[{"text":"So","start":10857.47,"end":10857.71},{"text":"please","start":10857.71,"end":10857.95},{"text":"go","start":10857.95,"end":10858.07},{"text":"ahead,","start":10858.07,"end":10858.35},{"text":"Mexico.","start":10858.35,"end":10858.91}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":77,"start":10862.11,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=10863","paragraphs":[{"sentences":[{"text":"Thank you very much, dearest Lisa.","start":10862.11,"end":10864.27,"topics":[],"words":[{"text":"Thank","start":10862.11,"end":10862.35},{"text":"you","start":10862.35,"end":10862.47},{"text":"very","start":10862.47,"end":10862.75},{"text":"much,","start":10862.75,"end":10863.15},{"text":"dearest","start":10863.15,"end":10863.71},{"text":"Lisa.","start":10863.71,"end":10864.27}]}]},{"sentences":[{"text":"Welcome back.","start":10865.39,"end":10866.03,"topics":[],"words":[{"text":"Welcome","start":10865.39,"end":10865.71},{"text":"back.","start":10865.71,"end":10866.03}]},{"text":"Apologies for being late.","start":10866.95,"end":10867.87,"topics":[],"words":[{"text":"Apologies","start":10866.95,"end":10867.31},{"text":"for","start":10867.31,"end":10867.43},{"text":"being","start":10867.43,"end":10867.63},{"text":"late.","start":10867.63,"end":10867.87}]},{"text":"Last week was so taxing, I developed an illness, but I'm here focused on this first protocol.","start":10867.87,"end":10874.11,"topics":[],"words":[{"text":"Last","start":10867.87,"end":10868.07},{"text":"week","start":10868.07,"end":10868.27},{"text":"was","start":10868.27,"end":10868.39},{"text":"so","start":10868.39,"end":10868.59},{"text":"taxing,","start":10868.59,"end":10868.99},{"text":"I","start":10868.99,"end":10869.07},{"text":"developed","start":10869.07,"end":10869.47},{"text":"an","start":10869.47,"end":10869.59},{"text":"illness,","start":10869.59,"end":10869.95},{"text":"but","start":10870.75,"end":10870.87},{"text":"I'm","start":10870.87,"end":10871.07},{"text":"here","start":10871.07,"end":10871.39},{"text":"focused","start":10871.55,"end":10872.11},{"text":"on","start":10872.59,"end":10872.71},{"text":"this","start":10872.71,"end":10872.91},{"text":"first","start":10872.91,"end":10873.39},{"text":"protocol.","start":10873.47,"end":10874.11}]},{"text":"Just wanted to To mention that for us, while we understand that the process is going a certain way and the benefit, I guess, from having this be negotiated outside of the UN is that sometimes delegations don't proliferate it with language and then it becomes an accordion of proposals.","start":10874.11,"end":10893.03,"topics":[],"words":[{"text":"Just","start":10874.11,"end":10874.31},{"text":"wanted","start":10874.31,"end":10874.55},{"text":"to","start":10874.55,"end":10874.91},{"text":"To","start":10875.67,"end":10875.71},{"text":"mention","start":10875.71,"end":10876.03},{"text":"that","start":10876.03,"end":10876.23},{"text":"for","start":10876.23,"end":10876.47},{"text":"us,","start":10876.47,"end":10876.71},{"text":"while","start":10877.19,"end":10877.43},{"text":"we","start":10877.43,"end":10877.79},{"text":"understand","start":10877.79,"end":10878.27},{"text":"that","start":10878.27,"end":10878.47},{"text":"the","start":10878.47,"end":10878.79},{"text":"process","start":10878.79,"end":10879.07},{"text":"is","start":10879.07,"end":10879.31},{"text":"going","start":10879.31,"end":10879.59},{"text":"a","start":10879.59,"end":10879.63},{"text":"certain","start":10879.63,"end":10879.91},{"text":"way","start":10879.91,"end":10880.11},{"text":"and","start":10880.11,"end":10880.39},{"text":"the","start":10881.59,"end":10882.03},{"text":"benefit,","start":10882.03,"end":10882.55},{"text":"I","start":10882.55,"end":10882.63},{"text":"guess,","start":10882.63,"end":10883.03},{"text":"from","start":10883.27,"end":10883.51},{"text":"having","start":10883.51,"end":10883.83},{"text":"this","start":10883.83,"end":10883.99},{"text":"be","start":10883.99,"end":10884.07},{"text":"negotiated","start":10884.07,"end":10884.95},{"text":"outside","start":10885.35,"end":10885.71},{"text":"of","start":10885.71,"end":10885.83},{"text":"the","start":10885.83,"end":10885.91},{"text":"UN","start":10885.91,"end":10886.27},{"text":"is","start":10886.27,"end":10886.39},{"text":"that","start":10886.39,"end":10886.71},{"text":"sometimes","start":10886.95,"end":10887.43},{"text":"delegations","start":10887.43,"end":10887.99},{"text":"don't","start":10887.99,"end":10888.31},{"text":"proliferate","start":10888.87,"end":10889.35},{"text":"it","start":10889.35,"end":10889.51},{"text":"with","start":10889.51,"end":10889.83},{"text":"language","start":10890.07,"end":10890.47},{"text":"and","start":10890.63,"end":10890.83},{"text":"then","start":10890.83,"end":10890.95},{"text":"it","start":10890.95,"end":10891.07},{"text":"becomes","start":10891.07,"end":10891.39},{"text":"an","start":10891.39,"end":10891.51},{"text":"accordion","start":10891.51,"end":10892.03},{"text":"of","start":10892.03,"end":10892.35},{"text":"proposals.","start":10892.35,"end":10893.03}]},{"text":"I think that we understand that this year draft just kind of collects the views that member states have presented over the past couple months and that the changes from the draft in June to this one hope, I guess, to present a more concerted version of those perspectives.","start":10893.67,"end":10909.91,"topics":[],"words":[{"text":"I","start":10893.67,"end":10893.75},{"text":"think","start":10893.75,"end":10893.95},{"text":"that","start":10893.95,"end":10894.07},{"text":"we","start":10894.07,"end":10894.15},{"text":"understand","start":10894.15,"end":10894.59},{"text":"that","start":10894.59,"end":10894.71},{"text":"this","start":10894.71,"end":10894.95},{"text":"year","start":10894.95,"end":10895.07},{"text":"draft","start":10895.07,"end":10895.51},{"text":"just","start":10896.07,"end":10896.27},{"text":"kind","start":10896.27,"end":10896.43},{"text":"of","start":10896.43,"end":10896.55},{"text":"collects","start":10896.55,"end":10897.19},{"text":"the","start":10897.19,"end":10897.27},{"text":"views","start":10897.27,"end":10897.67},{"text":"that","start":10897.67,"end":10897.79},{"text":"member","start":10897.79,"end":10898.03},{"text":"states","start":10898.03,"end":10898.23},{"text":"have","start":10898.23,"end":10898.55},{"text":"presented","start":10898.63,"end":10899.19},{"text":"over","start":10899.19,"end":10899.43},{"text":"the","start":10899.67,"end":10900.11},{"text":"past","start":10900.15,"end":10900.39},{"text":"couple","start":10900.39,"end":10900.63},{"text":"months","start":10900.63,"end":10900.95},{"text":"and","start":10900.95,"end":10901.07},{"text":"that","start":10901.07,"end":10901.19},{"text":"the","start":10901.19,"end":10901.31},{"text":"changes","start":10901.75,"end":10902.15},{"text":"from","start":10902.15,"end":10902.39},{"text":"the","start":10902.39,"end":10902.47},{"text":"draft","start":10902.55,"end":10903.07},{"text":"in","start":10903.07,"end":10903.43},{"text":"June","start":10903.43,"end":10903.75},{"text":"to","start":10903.75,"end":10903.91},{"text":"this","start":10903.91,"end":10904.11},{"text":"one","start":10904.11,"end":10904.39},{"text":"hope,","start":10905.35,"end":10905.59},{"text":"I","start":10905.67,"end":10905.87},{"text":"guess,","start":10905.87,"end":10906.15},{"text":"to","start":10906.15,"end":10906.55},{"text":"present","start":10906.87,"end":10907.27},{"text":"a","start":10907.27,"end":10907.35},{"text":"more","start":10907.35,"end":10907.51},{"text":"concerted","start":10907.51,"end":10907.99},{"text":"version","start":10907.99,"end":10908.39},{"text":"of","start":10908.43,"end":10908.59},{"text":"those","start":10908.59,"end":10908.95},{"text":"perspectives.","start":10909.19,"end":10909.91}]},{"text":"We do agree that some of the elements that we had in the past, at least for my delegation, were more favorable.","start":10910.87,"end":10917.11,"topics":[],"words":[{"text":"We","start":10910.87,"end":10911.35},{"text":"do","start":10911.35,"end":10911.59},{"text":"agree","start":10911.59,"end":10911.83},{"text":"that","start":10911.83,"end":10912.07},{"text":"some","start":10912.07,"end":10912.27},{"text":"of","start":10912.27,"end":10912.35},{"text":"the","start":10912.35,"end":10912.43},{"text":"elements","start":10912.43,"end":10912.83},{"text":"that","start":10912.83,"end":10912.95},{"text":"we","start":10912.95,"end":10913.03},{"text":"had","start":10913.03,"end":10913.23},{"text":"in","start":10913.23,"end":10913.31},{"text":"the","start":10913.31,"end":10913.43},{"text":"past,","start":10913.43,"end":10913.91},{"text":"at","start":10914.03,"end":10914.15},{"text":"least","start":10914.15,"end":10914.35},{"text":"for","start":10914.35,"end":10914.47},{"text":"my","start":10914.47,"end":10914.59},{"text":"delegation,","start":10914.59,"end":10915.19},{"text":"were","start":10915.51,"end":10915.75},{"text":"more","start":10915.75,"end":10915.99},{"text":"favorable.","start":10916.39,"end":10917.11}]},{"text":"Last week, my interventions mostly focused on trying to ensure that this process is flexible enough.","start":10917.91,"end":10924.47,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Last","start":10917.91,"end":10918.23},{"text":"week,","start":10918.23,"end":10918.63},{"text":"my","start":10918.95,"end":10919.47},{"text":"interventions","start":10919.47,"end":10920.07},{"text":"mostly","start":10920.07,"end":10920.47},{"text":"focused","start":10920.47,"end":10920.95},{"text":"on","start":10920.95,"end":10921.35},{"text":"trying","start":10921.91,"end":10922.15},{"text":"to","start":10922.15,"end":10922.27},{"text":"ensure","start":10922.27,"end":10922.55},{"text":"that","start":10922.55,"end":10922.71},{"text":"this","start":10922.71,"end":10922.91},{"text":"process","start":10922.91,"end":10923.35},{"text":"is","start":10923.35,"end":10923.55},{"text":"flexible","start":10923.55,"end":10923.99},{"text":"enough.","start":10923.99,"end":10924.47}]},{"text":"I think that negotiations here at the UN when it comes to tax have been very polarizing, and I know that we're doing a multilateral convention negotiation.","start":10924.47,"end":10933.51,"topics":[],"words":[{"text":"I","start":10924.47,"end":10924.55},{"text":"think","start":10924.55,"end":10924.83},{"text":"that","start":10924.83,"end":10925.19},{"text":"negotiations","start":10925.19,"end":10926.07},{"text":"here","start":10926.07,"end":10926.35},{"text":"at","start":10926.35,"end":10926.43},{"text":"the","start":10926.43,"end":10926.51},{"text":"UN","start":10926.51,"end":10926.95},{"text":"when","start":10927.35,"end":10927.51},{"text":"it","start":10927.51,"end":10927.59},{"text":"comes","start":10927.59,"end":10927.79},{"text":"to","start":10927.79,"end":10927.91},{"text":"tax","start":10927.91,"end":10928.47},{"text":"have","start":10928.79,"end":10929.07},{"text":"been","start":10929.07,"end":10929.23},{"text":"very","start":10929.23,"end":10929.43},{"text":"polarizing,","start":10929.43,"end":10930.07},{"text":"and","start":10930.07,"end":10930.19},{"text":"I","start":10930.19,"end":10930.23},{"text":"know","start":10930.23,"end":10930.35},{"text":"that","start":10930.35,"end":10930.51},{"text":"we're","start":10930.51,"end":10930.67},{"text":"doing","start":10930.67,"end":10930.87},{"text":"a","start":10930.87,"end":10930.95},{"text":"multilateral","start":10930.95,"end":10931.67},{"text":"convention","start":10932.39,"end":10932.83},{"text":"negotiation.","start":10932.83,"end":10933.51}]},{"text":"But at some point, we also have to face the music and say, is this a process in which we're going to come and agree with the lowest common denominator because it's what drives the consensus, or are we going to try to be inclusive?","start":10934.07,"end":10946.51,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"But","start":10934.07,"end":10934.15},{"text":"at","start":10934.15,"end":10934.27},{"text":"some","start":10934.27,"end":10934.43},{"text":"point,","start":10934.43,"end":10934.67},{"text":"we","start":10934.67,"end":10934.91},{"text":"also","start":10934.91,"end":10935.11},{"text":"have","start":10935.11,"end":10935.31},{"text":"to","start":10935.31,"end":10935.95},{"text":"face","start":10936.11,"end":10936.51},{"text":"the","start":10936.75,"end":10937.11},{"text":"music","start":10937.11,"end":10937.51},{"text":"and","start":10937.51,"end":10937.63},{"text":"say,","start":10937.63,"end":10937.95},{"text":"is","start":10938.27,"end":10938.39},{"text":"this","start":10938.39,"end":10938.59},{"text":"a","start":10938.59,"end":10938.75},{"text":"process","start":10938.75,"end":10939.31},{"text":"in","start":10939.71,"end":10939.83},{"text":"which","start":10939.83,"end":10940.03},{"text":"we're","start":10940.03,"end":10940.19},{"text":"going","start":10940.19,"end":10940.35},{"text":"to","start":10940.35,"end":10940.47},{"text":"come","start":10940.47,"end":10940.75},{"text":"and","start":10941.03,"end":10941.19},{"text":"agree","start":10941.19,"end":10941.39},{"text":"with","start":10941.39,"end":10941.55},{"text":"the","start":10941.55,"end":10941.63},{"text":"lowest","start":10941.63,"end":10941.95},{"text":"common","start":10941.95,"end":10942.19},{"text":"denominator","start":10942.19,"end":10942.67},{"text":"because","start":10942.67,"end":10942.87},{"text":"it's","start":10942.87,"end":10943.11},{"text":"what","start":10943.11,"end":10943.27},{"text":"drives","start":10943.27,"end":10943.63},{"text":"the","start":10944.11,"end":10944.19},{"text":"consensus,","start":10944.19,"end":10944.75},{"text":"or","start":10944.75,"end":10944.99},{"text":"are","start":10944.99,"end":10945.07},{"text":"we","start":10945.07,"end":10945.19},{"text":"going","start":10945.19,"end":10945.39},{"text":"to","start":10945.39,"end":10945.47},{"text":"try","start":10945.47,"end":10945.67},{"text":"to","start":10945.67,"end":10945.75},{"text":"be","start":10945.75,"end":10945.91},{"text":"inclusive?","start":10945.91,"end":10946.51}]},{"text":"And as my colleague from Switzerland mentioned, a little bit more out-of-the-box thinking into what we can land on in a concerted way.","start":10946.95,"end":10954.43,"topics":[],"words":[{"text":"And","start":10946.95,"end":10947.15},{"text":"as","start":10947.15,"end":10947.27},{"text":"my","start":10947.27,"end":10947.39},{"text":"colleague","start":10947.39,"end":10947.63},{"text":"from","start":10947.63,"end":10947.79},{"text":"Switzerland","start":10947.79,"end":10948.27},{"text":"mentioned,","start":10948.27,"end":10948.67},{"text":"a","start":10948.99,"end":10949.03},{"text":"little","start":10949.03,"end":10949.27},{"text":"bit","start":10949.27,"end":10949.47},{"text":"more","start":10949.47,"end":10949.79},{"text":"out-of-the-box","start":10949.79,"end":10950.43},{"text":"thinking","start":10950.43,"end":10950.99},{"text":"into","start":10950.99,"end":10951.43},{"text":"what","start":10951.43,"end":10951.71},{"text":"we","start":10951.71,"end":10951.87},{"text":"can","start":10951.87,"end":10952.03},{"text":"land","start":10952.03,"end":10952.35},{"text":"on","start":10952.51,"end":10953.15},{"text":"in","start":10953.23,"end":10953.63},{"text":"a","start":10953.63,"end":10953.67},{"text":"concerted","start":10953.67,"end":10954.11},{"text":"way.","start":10954.11,"end":10954.43}]},{"text":"From my perspective, last week's discussion derived again in the subject of whether or not we're going to strive for consensus or if this is going to be a single majority perspective.","start":10955.99,"end":10966.23,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"From","start":10955.99,"end":10956.11},{"text":"my","start":10956.11,"end":10956.27},{"text":"perspective,","start":10956.27,"end":10957.03},{"text":"last","start":10957.27,"end":10957.43},{"text":"week's","start":10957.55,"end":10957.91},{"text":"discussion","start":10957.91,"end":10958.71},{"text":"derived","start":10958.71,"end":10959.15},{"text":"again","start":10959.15,"end":10959.51},{"text":"in","start":10959.51,"end":10959.67},{"text":"the","start":10959.67,"end":10959.75},{"text":"subject","start":10959.75,"end":10960.19},{"text":"of","start":10960.19,"end":10960.27},{"text":"whether","start":10960.27,"end":10960.51},{"text":"or","start":10960.51,"end":10960.59},{"text":"not","start":10960.59,"end":10960.79},{"text":"we're","start":10960.79,"end":10960.95},{"text":"going","start":10960.95,"end":10961.11},{"text":"to","start":10961.11,"end":10961.35},{"text":"strive","start":10961.59,"end":10961.95},{"text":"for","start":10961.95,"end":10962.07},{"text":"consensus","start":10962.07,"end":10962.71},{"text":"or","start":10962.71,"end":10962.79},{"text":"if","start":10962.79,"end":10962.87},{"text":"this","start":10962.87,"end":10963.03},{"text":"is","start":10963.03,"end":10963.11},{"text":"going","start":10963.11,"end":10963.27},{"text":"to","start":10963.27,"end":10963.39},{"text":"be","start":10963.39,"end":10963.67},{"text":"a","start":10963.67,"end":10963.71},{"text":"single","start":10963.71,"end":10963.99},{"text":"majority","start":10963.99,"end":10964.71},{"text":"perspective.","start":10965.63,"end":10966.23}]},{"text":"I think that the last thing we would need is for a convention or protocols to be negotiated in which even if consensus is strive for, the will of the majority still pushes forward because at the end of the day, having protocols and a convention that don't allow for reservations and that are not as flexible as we would like them to be, could then trigger member states to think twice about ratifying or maybe just conduct the exercise for two years and then withdraw from the convention, making it a little bit more difficult for others to actually implement because the magic of this convention would only work if all member states work together to implement it.","start":10966.23,"end":11002.43,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"I","start":10966.23,"end":10966.39},{"text":"think","start":10966.39,"end":10966.63},{"text":"that","start":10966.63,"end":10966.95},{"text":"the","start":10967.91,"end":10968.27},{"text":"last","start":10968.27,"end":10968.47},{"text":"thing","start":10968.47,"end":10968.71},{"text":"we","start":10968.71,"end":10968.79},{"text":"would","start":10968.79,"end":10968.91},{"text":"need","start":10968.91,"end":10969.19},{"text":"is","start":10969.59,"end":10969.83},{"text":"for","start":10969.83,"end":10970.03},{"text":"a","start":10970.03,"end":10970.07},{"text":"convention","start":10970.07,"end":10970.63},{"text":"or","start":10970.63,"end":10970.87},{"text":"protocols","start":10970.87,"end":10971.35},{"text":"to","start":10971.35,"end":10971.43},{"text":"be","start":10971.43,"end":10971.51},{"text":"negotiated","start":10971.51,"end":10972.15},{"text":"in","start":10972.23,"end":10972.35},{"text":"which","start":10972.35,"end":10972.71},{"text":"even","start":10973.03,"end":10973.35},{"text":"if","start":10973.35,"end":10973.43},{"text":"consensus","start":10973.43,"end":10973.95},{"text":"is","start":10973.95,"end":10974.03},{"text":"strive","start":10974.03,"end":10974.35},{"text":"for,","start":10974.35,"end":10974.71},{"text":"the","start":10974.71,"end":10974.83},{"text":"will","start":10974.83,"end":10975.03},{"text":"of","start":10975.03,"end":10975.11},{"text":"the","start":10975.11,"end":10975.23},{"text":"majority","start":10975.23,"end":10975.71},{"text":"still","start":10975.71,"end":10976.07},{"text":"pushes","start":10976.31,"end":10976.63},{"text":"forward","start":10976.63,"end":10976.99},{"text":"because","start":10976.99,"end":10977.19},{"text":"at","start":10977.19,"end":10977.27},{"text":"the","start":10977.27,"end":10977.35},{"text":"end","start":10977.43,"end":10977.59},{"text":"of","start":10977.59,"end":10977.67},{"text":"the","start":10977.67,"end":10977.79},{"text":"day,","start":10977.79,"end":10978.07},{"text":"having","start":10978.99,"end":10979.15},{"text":"protocols","start":10979.15,"end":10979.63},{"text":"and","start":10979.63,"end":10979.83},{"text":"a","start":10979.83,"end":10979.87},{"text":"convention","start":10979.87,"end":10980.43},{"text":"that","start":10980.75,"end":10980.91},{"text":"don't","start":10980.91,"end":10981.19},{"text":"allow","start":10981.19,"end":10981.31},{"text":"for","start":10981.31,"end":10981.47},{"text":"reservations","start":10981.47,"end":10982.11},{"text":"and","start":10982.11,"end":10982.23},{"text":"that","start":10982.23,"end":10982.35},{"text":"are","start":10982.35,"end":10982.43},{"text":"not","start":10982.43,"end":10982.67},{"text":"as","start":10982.67,"end":10982.75},{"text":"flexible","start":10982.75,"end":10983.31},{"text":"as","start":10983.55,"end":10983.79},{"text":"we","start":10983.79,"end":10983.91},{"text":"would","start":10983.91,"end":10984.03},{"text":"like","start":10984.03,"end":10984.27},{"text":"them","start":10984.27,"end":10984.43},{"text":"to","start":10984.43,"end":10984.55},{"text":"be,","start":10984.55,"end":10984.83},{"text":"could","start":10984.91,"end":10985.19},{"text":"then","start":10985.19,"end":10985.39},{"text":"trigger","start":10985.39,"end":10985.87},{"text":"member","start":10986.11,"end":10986.43},{"text":"states","start":10986.43,"end":10986.75},{"text":"to","start":10986.75,"end":10986.91},{"text":"think","start":10986.91,"end":10987.19},{"text":"twice","start":10987.19,"end":10987.39},{"text":"about","start":10987.39,"end":10987.59},{"text":"ratifying","start":10987.59,"end":10988.19},{"text":"or","start":10988.19,"end":10988.35},{"text":"maybe","start":10988.35,"end":10988.59},{"text":"just","start":10988.59,"end":10988.91},{"text":"conduct","start":10989.23,"end":10989.67},{"text":"the","start":10989.67,"end":10989.75},{"text":"exercise","start":10989.95,"end":10990.39},{"text":"for","start":10990.39,"end":10990.51},{"text":"two","start":10990.51,"end":10990.67},{"text":"years","start":10990.67,"end":10990.95},{"text":"and","start":10990.95,"end":10991.07},{"text":"then","start":10991.07,"end":10991.23},{"text":"withdraw","start":10991.23,"end":10991.71},{"text":"from","start":10992.11,"end":10992.63},{"text":"the","start":10992.63,"end":10992.75},{"text":"convention,","start":10992.75,"end":10993.27},{"text":"making","start":10993.27,"end":10993.59},{"text":"it","start":10993.59,"end":10993.79},{"text":"a","start":10994.19,"end":10994.23},{"text":"little","start":10994.23,"end":10994.47},{"text":"bit","start":10994.47,"end":10994.59},{"text":"more","start":10994.59,"end":10994.75},{"text":"difficult","start":10994.75,"end":10995.15},{"text":"for","start":10995.15,"end":10995.31},{"text":"others","start":10995.31,"end":10995.71},{"text":"to","start":10995.79,"end":10995.95},{"text":"actually","start":10995.95,"end":10996.27},{"text":"implement","start":10996.27,"end":10996.67},{"text":"because","start":10996.67,"end":10997.15},{"text":"the","start":10997.55,"end":10997.67},{"text":"magic","start":10997.67,"end":10998.03},{"text":"of","start":10998.03,"end":10998.11},{"text":"this","start":10998.11,"end":10998.27},{"text":"convention","start":10998.27,"end":10998.67},{"text":"would","start":10998.67,"end":10998.79},{"text":"only","start":10998.79,"end":10999.07},{"text":"work","start":10999.07,"end":10999.39},{"text":"if","start":10999.39,"end":10999.71},{"text":"all","start":10999.71,"end":10999.95},{"text":"member","start":10999.95,"end":11000.27},{"text":"states","start":11000.27,"end":11000.67},{"text":"work","start":11001.07,"end":11001.27},{"text":"together","start":11001.27,"end":11001.63},{"text":"to","start":11001.63,"end":11001.75},{"text":"implement","start":11001.75,"end":11002.19},{"text":"it.","start":11002.19,"end":11002.43}]},{"text":"So I think in that spirit, in this protocol particularly, I know that the question of physical presence versus the digital economy is going to be discussed for us.","start":11002.67,"end":11013.39,"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."},{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"So","start":11002.67,"end":11003.07},{"text":"I","start":11003.39,"end":11003.55},{"text":"think","start":11003.55,"end":11003.75},{"text":"in","start":11003.75,"end":11003.87},{"text":"that","start":11003.87,"end":11004.03},{"text":"spirit,","start":11004.03,"end":11004.59},{"text":"in","start":11004.99,"end":11005.15},{"text":"this","start":11005.15,"end":11005.31},{"text":"protocol","start":11005.31,"end":11005.67},{"text":"particularly,","start":11005.67,"end":11006.35},{"text":"I","start":11006.35,"end":11006.43},{"text":"know","start":11006.43,"end":11006.67},{"text":"that","start":11006.67,"end":11006.99},{"text":"the","start":11007.75,"end":11007.79},{"text":"question","start":11007.79,"end":11008.19},{"text":"of","start":11008.19,"end":11008.27},{"text":"physical","start":11008.27,"end":11008.63},{"text":"presence","start":11008.63,"end":11009.03},{"text":"versus","start":11009.03,"end":11009.55},{"text":"the","start":11011.15,"end":11011.23},{"text":"digital","start":11011.27,"end":11011.99},{"text":"economy","start":11011.99,"end":11012.27},{"text":"is","start":11012.27,"end":11012.35},{"text":"going","start":11012.35,"end":11012.51},{"text":"to","start":11012.51,"end":11012.59},{"text":"be","start":11012.59,"end":11012.67},{"text":"discussed","start":11012.67,"end":11013.07},{"text":"for","start":11013.07,"end":11013.23},{"text":"us.","start":11013.23,"end":11013.39}]},{"text":"What we would like to avoid also is that some of these articles don't take into consideration some cross-border services that are very specific and important to countries, particularly in the global south.","start":11013.39,"end":11024.99,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"What","start":11013.39,"end":11013.55},{"text":"we","start":11013.55,"end":11013.63},{"text":"would","start":11013.63,"end":11013.79},{"text":"like","start":11013.79,"end":11014.11},{"text":"to","start":11014.11,"end":11014.27},{"text":"avoid","start":11014.27,"end":11014.67},{"text":"also","start":11014.67,"end":11015.07},{"text":"is","start":11015.47,"end":11015.71},{"text":"that","start":11015.71,"end":11015.95},{"text":"some","start":11015.95,"end":11016.15},{"text":"of","start":11016.15,"end":11016.31},{"text":"these","start":11016.31,"end":11016.59},{"text":"articles","start":11017.23,"end":11018.03},{"text":"don't","start":11018.51,"end":11018.79},{"text":"take","start":11018.79,"end":11018.95},{"text":"into","start":11018.95,"end":11019.15},{"text":"consideration","start":11019.15,"end":11019.87},{"text":"some","start":11019.87,"end":11020.11},{"text":"cross-border","start":11020.11,"end":11020.67},{"text":"services","start":11020.67,"end":11021.15},{"text":"that","start":11021.15,"end":11021.27},{"text":"are","start":11021.27,"end":11021.43},{"text":"very","start":11021.43,"end":11021.63},{"text":"specific","start":11021.63,"end":11022.15},{"text":"and","start":11022.15,"end":11022.27},{"text":"important","start":11022.27,"end":11022.79},{"text":"to","start":11022.79,"end":11022.91},{"text":"countries,","start":11022.91,"end":11023.47},{"text":"particularly","start":11023.63,"end":11024.15},{"text":"in","start":11024.15,"end":11024.27},{"text":"the","start":11024.27,"end":11024.35},{"text":"global","start":11024.35,"end":11024.59},{"text":"south.","start":11024.59,"end":11024.99}]},{"text":"I think for us, since the terms of reference before we merged the two protocols into one, we mentioned that for us cross-border services should not in any way open the door for the taxation of remittances, the digital economy and those kind of aspects that have made it more easy for citizens in the global south to access the markets and to access bankable services.","start":11025.39,"end":11049.39,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}],"words":[{"text":"I","start":11025.39,"end":11025.55},{"text":"think","start":11025.55,"end":11025.79},{"text":"for","start":11025.79,"end":11026.35},{"text":"us,","start":11026.35,"end":11026.55},{"text":"since","start":11026.55,"end":11026.79},{"text":"the","start":11026.79,"end":11026.91},{"text":"terms","start":11026.91,"end":11027.19},{"text":"of","start":11027.19,"end":11027.31},{"text":"reference","start":11027.31,"end":11027.87},{"text":"before","start":11028.35,"end":11028.75},{"text":"we","start":11028.75,"end":11028.91},{"text":"merged","start":11028.91,"end":11029.35},{"text":"the","start":11029.55,"end":11029.67},{"text":"two","start":11029.71,"end":11029.95},{"text":"protocols","start":11029.95,"end":11030.43},{"text":"into","start":11030.43,"end":11030.67},{"text":"one,","start":11030.67,"end":11030.99},{"text":"we","start":11031.31,"end":11031.79},{"text":"mentioned","start":11031.79,"end":11032.23},{"text":"that","start":11032.23,"end":11032.43},{"text":"for","start":11032.43,"end":11032.59},{"text":"us","start":11032.59,"end":11032.71},{"text":"cross-border","start":11032.71,"end":11033.23},{"text":"services","start":11033.23,"end":11033.67},{"text":"should","start":11033.67,"end":11033.87},{"text":"not","start":11033.87,"end":11034.27},{"text":"in","start":11034.79,"end":11034.87},{"text":"any","start":11034.87,"end":11035.07},{"text":"way","start":11035.07,"end":11035.27},{"text":"open","start":11035.27,"end":11035.51},{"text":"the","start":11035.51,"end":11035.63},{"text":"door","start":11035.63,"end":11035.83},{"text":"for","start":11035.83,"end":11036.07},{"text":"the","start":11036.07,"end":11036.19},{"text":"taxation","start":11036.19,"end":11036.63},{"text":"of","start":11036.63,"end":11036.71},{"text":"remittances,","start":11036.71,"end":11037.51},{"text":"the","start":11038.23,"end":11038.35},{"text":"digital","start":11038.35,"end":11038.71},{"text":"economy","start":11038.71,"end":11039.19},{"text":"and","start":11039.19,"end":11039.39},{"text":"those","start":11039.75,"end":11040.15},{"text":"kind","start":11040.79,"end":11040.95},{"text":"of","start":11040.95,"end":11041.03},{"text":"aspects","start":11041.03,"end":11041.47},{"text":"that","start":11041.47,"end":11041.67},{"text":"have","start":11041.91,"end":11042.15},{"text":"made","start":11042.15,"end":11042.39},{"text":"it","start":11042.39,"end":11042.63},{"text":"more","start":11042.63,"end":11043.03},{"text":"easy","start":11043.67,"end":11044.15},{"text":"for","start":11044.55,"end":11044.95},{"text":"citizens","start":11044.95,"end":11045.35},{"text":"in","start":11045.35,"end":11045.43},{"text":"the","start":11045.43,"end":11045.51},{"text":"global","start":11045.51,"end":11045.83},{"text":"south","start":11045.83,"end":11045.99},{"text":"to","start":11045.99,"end":11046.15},{"text":"access","start":11046.15,"end":11046.71},{"text":"the","start":11047.43,"end":11047.55},{"text":"markets","start":11047.55,"end":11047.95},{"text":"and","start":11047.95,"end":11048.11},{"text":"to","start":11048.11,"end":11048.23},{"text":"access","start":11048.23,"end":11048.55},{"text":"bankable","start":11048.55,"end":11048.95},{"text":"services.","start":11048.95,"end":11049.39}]},{"text":"So we also need to ensure that the allocation of that fair allocation of taxing rights and the perspective of human rights is also contemplated in the protocol.","start":11049.39,"end":11058.11,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"So","start":11049.39,"end":11049.67},{"text":"we","start":11049.99,"end":11050.23},{"text":"also","start":11050.23,"end":11050.47},{"text":"need","start":11050.47,"end":11050.63},{"text":"to","start":11050.63,"end":11050.75},{"text":"ensure","start":11050.75,"end":11051.03},{"text":"that","start":11051.03,"end":11051.19},{"text":"the","start":11051.19,"end":11051.31},{"text":"allocation","start":11051.31,"end":11052.03},{"text":"of","start":11052.03,"end":11052.23},{"text":"that","start":11053.23,"end":11053.31},{"text":"fair","start":11053.47,"end":11053.63},{"text":"allocation","start":11053.63,"end":11054.07},{"text":"of","start":11054.07,"end":11054.19},{"text":"taxing","start":11054.19,"end":11054.47},{"text":"rights","start":11054.47,"end":11054.87},{"text":"and","start":11054.87,"end":11055.11},{"text":"the","start":11055.11,"end":11055.31},{"text":"perspective","start":11055.31,"end":11055.83},{"text":"of","start":11055.83,"end":11055.91},{"text":"human","start":11055.91,"end":11056.19},{"text":"rights","start":11056.19,"end":11056.39},{"text":"is","start":11056.39,"end":11056.51},{"text":"also","start":11056.51,"end":11056.75},{"text":"contemplated","start":11056.75,"end":11057.39},{"text":"in","start":11057.39,"end":11057.47},{"text":"the","start":11057.47,"end":11057.59},{"text":"protocol.","start":11057.59,"end":11058.11}]},{"text":"And I think that for us, whether this is going to be a conversation that guides us to Nairobi and we have a line by line discussion, which we would favor, or more informal, informal, so coffee, I think that we should not lose sight that what we would like is for member states here to also make a commitment to get other voices involved in this case, particularly the business perspective, we're going to talk about source taxation and the digital economy, then we also should listen to the perspective on how this would impact the business relationship within countries, particularly in developing countries, if some of these changes were to have effect.","start":11058.43,"end":11093.95,"topics":[{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."}],"words":[{"text":"And","start":11058.43,"end":11058.59},{"text":"I","start":11058.59,"end":11058.67},{"text":"think","start":11058.67,"end":11058.87},{"text":"that","start":11058.87,"end":11059.07},{"text":"for","start":11059.07,"end":11059.31},{"text":"us,","start":11059.31,"end":11059.63},{"text":"whether","start":11059.95,"end":11060.27},{"text":"this","start":11060.27,"end":11060.43},{"text":"is","start":11060.43,"end":11060.55},{"text":"going","start":11060.55,"end":11060.75},{"text":"to","start":11060.75,"end":11060.83},{"text":"be","start":11060.83,"end":11061.11},{"text":"a","start":11061.11,"end":11061.15},{"text":"conversation","start":11061.15,"end":11061.71},{"text":"that","start":11061.71,"end":11061.87},{"text":"guides","start":11061.87,"end":11062.11},{"text":"us","start":11062.11,"end":11062.23},{"text":"to","start":11062.23,"end":11062.35},{"text":"Nairobi","start":11062.35,"end":11062.83},{"text":"and","start":11062.83,"end":11062.99},{"text":"we","start":11062.99,"end":11063.07},{"text":"have","start":11063.07,"end":11063.31},{"text":"a","start":11063.31,"end":11063.39},{"text":"line","start":11063.39,"end":11063.63},{"text":"by","start":11063.63,"end":11063.71},{"text":"line","start":11063.71,"end":11063.95},{"text":"discussion,","start":11063.95,"end":11064.43},{"text":"which","start":11064.43,"end":11064.59},{"text":"we","start":11064.59,"end":11064.75},{"text":"would","start":11064.75,"end":11064.87},{"text":"favor,","start":11064.87,"end":11065.31},{"text":"or","start":11065.63,"end":11065.87},{"text":"more","start":11065.87,"end":11066.11},{"text":"informal,","start":11066.11,"end":11066.51},{"text":"informal,","start":11066.51,"end":11066.87},{"text":"so","start":11066.87,"end":11066.99},{"text":"coffee,","start":11066.99,"end":11067.47},{"text":"I","start":11068.19,"end":11068.27},{"text":"think","start":11068.27,"end":11068.47},{"text":"that","start":11068.47,"end":11068.59},{"text":"we","start":11068.59,"end":11068.71},{"text":"should","start":11068.71,"end":11068.83},{"text":"not","start":11068.83,"end":11069.07},{"text":"lose","start":11069.07,"end":11069.27},{"text":"sight","start":11069.27,"end":11069.55},{"text":"that","start":11069.55,"end":11069.95},{"text":"what","start":11070.67,"end":11070.87},{"text":"we","start":11070.87,"end":11070.99},{"text":"would","start":11070.99,"end":11071.11},{"text":"like","start":11071.11,"end":11071.47},{"text":"is","start":11071.79,"end":11072.03},{"text":"for","start":11072.03,"end":11072.51},{"text":"member","start":11072.51,"end":11072.83},{"text":"states","start":11072.83,"end":11073.15},{"text":"here","start":11073.15,"end":11073.39},{"text":"to","start":11073.39,"end":11073.55},{"text":"also","start":11073.55,"end":11073.79},{"text":"make","start":11073.79,"end":11073.99},{"text":"a","start":11073.99,"end":11074.03},{"text":"commitment","start":11074.03,"end":11074.63},{"text":"to","start":11074.63,"end":11075.07},{"text":"get","start":11075.47,"end":11075.87},{"text":"other","start":11075.87,"end":11076.27},{"text":"voices","start":11076.27,"end":11076.83},{"text":"involved","start":11076.99,"end":11077.51},{"text":"in","start":11077.55,"end":11077.71},{"text":"this","start":11077.71,"end":11077.87},{"text":"case,","start":11077.87,"end":11078.11},{"text":"particularly","start":11078.11,"end":11078.67},{"text":"the","start":11078.67,"end":11078.75},{"text":"business","start":11078.75,"end":11079.07},{"text":"perspective,","start":11079.07,"end":11079.71},{"text":"we're","start":11080.03,"end":11080.23},{"text":"going","start":11080.23,"end":11080.39},{"text":"to","start":11080.39,"end":11080.51},{"text":"talk","start":11080.51,"end":11080.75},{"text":"about","start":11080.75,"end":11081.23},{"text":"source","start":11081.87,"end":11082.07},{"text":"taxation","start":11082.07,"end":11082.67},{"text":"and","start":11082.67,"end":11082.79},{"text":"the","start":11082.99,"end":11083.11},{"text":"digital","start":11083.11,"end":11083.55},{"text":"economy,","start":11083.55,"end":11083.91},{"text":"then","start":11083.91,"end":11084.11},{"text":"we","start":11084.11,"end":11084.19},{"text":"also","start":11084.19,"end":11084.43},{"text":"should","start":11084.43,"end":11084.67},{"text":"listen","start":11085.15,"end":11085.47},{"text":"to","start":11085.47,"end":11085.55},{"text":"the","start":11085.55,"end":11085.63},{"text":"perspective","start":11085.63,"end":11086.15},{"text":"on","start":11086.15,"end":11086.27},{"text":"how","start":11086.27,"end":11086.51},{"text":"this","start":11086.51,"end":11086.67},{"text":"would","start":11086.67,"end":11086.83},{"text":"impact","start":11086.83,"end":11087.39},{"text":"the","start":11087.71,"end":11087.83},{"text":"business","start":11087.83,"end":11088.19},{"text":"relationship","start":11088.19,"end":11088.71},{"text":"within","start":11088.71,"end":11088.99},{"text":"countries,","start":11088.99,"end":11089.35},{"text":"particularly","start":11089.35,"end":11089.91},{"text":"in","start":11089.91,"end":11089.99},{"text":"developing","start":11089.99,"end":11090.39},{"text":"countries,","start":11090.39,"end":11090.91},{"text":"if","start":11091.15,"end":11091.31},{"text":"some","start":11091.31,"end":11091.51},{"text":"of","start":11091.51,"end":11091.59},{"text":"these","start":11091.59,"end":11091.79},{"text":"changes","start":11091.79,"end":11092.19},{"text":"were","start":11092.19,"end":11092.51},{"text":"to","start":11092.91,"end":11093.23},{"text":"have","start":11093.31,"end":11093.59},{"text":"effect.","start":11093.59,"end":11093.95}]},{"text":"So completely agree that this is just the beginning of an exercise, and we welcome all the work that you've done.","start":11093.95,"end":11099.95,"topics":[],"words":[{"text":"So","start":11093.95,"end":11094.35},{"text":"completely","start":11095.15,"end":11095.59},{"text":"agree","start":11095.59,"end":11095.83},{"text":"that","start":11095.83,"end":11096.03},{"text":"this","start":11096.03,"end":11096.27},{"text":"is","start":11096.27,"end":11096.39},{"text":"just","start":11096.39,"end":11096.55},{"text":"the","start":11096.55,"end":11096.67},{"text":"beginning","start":11096.67,"end":11096.99},{"text":"of","start":11096.99,"end":11097.07},{"text":"an","start":11097.07,"end":11097.15},{"text":"exercise,","start":11097.15,"end":11097.71},{"text":"and","start":11097.71,"end":11097.95},{"text":"we","start":11098.03,"end":11098.19},{"text":"welcome","start":11098.19,"end":11098.55},{"text":"all","start":11098.55,"end":11098.67},{"text":"the","start":11098.67,"end":11098.99},{"text":"work","start":11098.99,"end":11099.23},{"text":"that","start":11099.23,"end":11099.39},{"text":"you've","start":11099.39,"end":11099.59},{"text":"done.","start":11099.59,"end":11099.95}]},{"text":"For us, we will try to participate as constructively as possible and as much as my tax policy knowledge allows me.","start":11100.51,"end":11108.59,"topics":[],"words":[{"text":"For","start":11100.51,"end":11100.71},{"text":"us,","start":11100.71,"end":11100.99},{"text":"we","start":11101.15,"end":11101.23},{"text":"will","start":11101.23,"end":11101.43},{"text":"try","start":11101.43,"end":11101.63},{"text":"to","start":11101.63,"end":11102.11},{"text":"participate","start":11103.87,"end":11104.47},{"text":"as","start":11104.47,"end":11104.67},{"text":"constructively","start":11105.39,"end":11105.99},{"text":"as","start":11105.99,"end":11106.11},{"text":"possible","start":11106.11,"end":11106.51},{"text":"and","start":11106.51,"end":11106.67},{"text":"as","start":11106.67,"end":11106.83},{"text":"much","start":11106.83,"end":11106.99},{"text":"as","start":11106.99,"end":11107.07},{"text":"my","start":11107.07,"end":11107.23},{"text":"tax","start":11107.23,"end":11107.47},{"text":"policy","start":11107.47,"end":11107.79},{"text":"knowledge","start":11107.79,"end":11108.07},{"text":"allows","start":11108.07,"end":11108.31},{"text":"me.","start":11108.31,"end":11108.59}]},{"text":"But we should also try to make sure that this protocol is as flexible as possible to give Member States the, I guess, relief in the sense of that they can join and there's going to be ways to also work under different perspectives on what we have put forward.","start":11109.91,"end":11124.79,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"But","start":11109.91,"end":11110.15},{"text":"we","start":11110.47,"end":11110.67},{"text":"should","start":11110.67,"end":11110.87},{"text":"also","start":11110.87,"end":11111.07},{"text":"try","start":11111.07,"end":11111.27},{"text":"to","start":11111.27,"end":11111.51},{"text":"make","start":11111.51,"end":11111.71},{"text":"sure","start":11111.71,"end":11111.91},{"text":"that","start":11111.91,"end":11112.15},{"text":"this","start":11112.15,"end":11112.47},{"text":"protocol","start":11112.47,"end":11112.95},{"text":"is","start":11112.95,"end":11113.11},{"text":"as","start":11113.15,"end":11113.27},{"text":"flexible","start":11113.27,"end":11113.75},{"text":"as","start":11113.75,"end":11113.83},{"text":"possible","start":11113.83,"end":11114.47},{"text":"to","start":11115.03,"end":11115.19},{"text":"give","start":11115.19,"end":11115.35},{"text":"Member","start":11115.35,"end":11115.59},{"text":"States","start":11115.59,"end":11115.95},{"text":"the,","start":11115.95,"end":11116.03},{"text":"I","start":11116.71,"end":11116.79},{"text":"guess,","start":11116.79,"end":11117.03},{"text":"relief","start":11117.03,"end":11117.59},{"text":"in","start":11117.91,"end":11118.07},{"text":"the","start":11118.07,"end":11118.19},{"text":"sense","start":11118.19,"end":11118.39},{"text":"of","start":11118.39,"end":11118.47},{"text":"that","start":11118.47,"end":11118.63},{"text":"they","start":11118.63,"end":11118.75},{"text":"can","start":11118.75,"end":11118.95},{"text":"join","start":11118.95,"end":11119.15},{"text":"and","start":11119.15,"end":11119.27},{"text":"there's","start":11119.27,"end":11119.59},{"text":"going","start":11119.59,"end":11119.75},{"text":"to","start":11119.75,"end":11119.83},{"text":"be","start":11119.83,"end":11119.91},{"text":"ways","start":11119.91,"end":11120.39},{"text":"to","start":11120.63,"end":11120.79},{"text":"also","start":11120.79,"end":11121.11},{"text":"work","start":11121.11,"end":11121.51},{"text":"under","start":11122.43,"end":11122.67},{"text":"different","start":11122.67,"end":11123.03},{"text":"perspectives","start":11123.03,"end":11123.67},{"text":"on","start":11123.67,"end":11123.75},{"text":"what","start":11123.75,"end":11123.95},{"text":"we","start":11123.95,"end":11124.07},{"text":"have","start":11124.07,"end":11124.19},{"text":"put","start":11124.19,"end":11124.39},{"text":"forward.","start":11124.39,"end":11124.79}]},{"text":"We would have loved to avoid a situation in which the final product is seen as the draft or the final draft that is the perspective of one particular group.","start":11125.51,"end":11134.07,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"We","start":11125.51,"end":11125.71},{"text":"would","start":11125.71,"end":11125.83},{"text":"have","start":11125.83,"end":11126.15},{"text":"loved","start":11126.23,"end":11126.67},{"text":"to","start":11126.67,"end":11126.75},{"text":"avoid","start":11126.75,"end":11127.11},{"text":"a","start":11127.11,"end":11127.27},{"text":"situation","start":11127.27,"end":11127.99},{"text":"in","start":11127.99,"end":11128.07},{"text":"which","start":11128.31,"end":11128.55},{"text":"the","start":11128.55,"end":11128.63},{"text":"final","start":11128.63,"end":11128.87},{"text":"product","start":11128.87,"end":11129.27},{"text":"is","start":11129.27,"end":11129.39},{"text":"seen","start":11129.39,"end":11129.67},{"text":"as","start":11129.67,"end":11129.91},{"text":"the","start":11129.91,"end":11130.07},{"text":"draft","start":11130.07,"end":11130.55},{"text":"or","start":11130.55,"end":11130.63},{"text":"the","start":11130.63,"end":11130.75},{"text":"final","start":11131.35,"end":11131.67},{"text":"draft","start":11131.67,"end":11131.95},{"text":"that","start":11131.95,"end":11132.07},{"text":"is","start":11132.07,"end":11132.23},{"text":"the","start":11132.23,"end":11132.35},{"text":"perspective","start":11132.39,"end":11132.87},{"text":"of","start":11132.87,"end":11132.95},{"text":"one","start":11132.95,"end":11133.27},{"text":"particular","start":11133.27,"end":11133.75},{"text":"group.","start":11133.75,"end":11134.07}]},{"text":"I think that we've come this far because we tried to make it inclusive, but just hearing that Perhaps the convention itself will not lead to a consensus-based outcome.","start":11134.07,"end":11142.99,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"I","start":11134.07,"end":11134.15},{"text":"think","start":11134.19,"end":11134.39},{"text":"that","start":11134.39,"end":11134.51},{"text":"we've","start":11134.55,"end":11134.79},{"text":"come","start":11135.03,"end":11135.23},{"text":"this","start":11135.23,"end":11135.43},{"text":"far","start":11135.43,"end":11135.63},{"text":"because","start":11135.63,"end":11135.91},{"text":"we","start":11135.91,"end":11135.99},{"text":"tried","start":11135.99,"end":11136.27},{"text":"to","start":11136.27,"end":11136.39},{"text":"make","start":11136.39,"end":11136.63},{"text":"it","start":11136.63,"end":11136.71},{"text":"inclusive,","start":11136.71,"end":11137.27},{"text":"but","start":11137.91,"end":11138.19},{"text":"just","start":11138.19,"end":11138.43},{"text":"hearing","start":11138.43,"end":11138.71},{"text":"that","start":11138.71,"end":11139.11},{"text":"Perhaps","start":11139.87,"end":11140.19},{"text":"the","start":11140.19,"end":11140.31},{"text":"convention","start":11140.31,"end":11140.71},{"text":"itself","start":11140.71,"end":11140.99},{"text":"will","start":11140.99,"end":11141.15},{"text":"not","start":11141.15,"end":11141.35},{"text":"lead","start":11141.35,"end":11141.55},{"text":"to","start":11141.55,"end":11141.71},{"text":"a","start":11141.71,"end":11141.79},{"text":"consensus-based","start":11141.79,"end":11142.59},{"text":"outcome.","start":11142.59,"end":11142.99}]},{"text":"It's a little boring.","start":11143.27,"end":11144.27,"topics":[],"words":[{"text":"It's","start":11143.27,"end":11143.51},{"text":"a","start":11143.51,"end":11143.55},{"text":"little","start":11143.55,"end":11143.79},{"text":"boring.","start":11143.79,"end":11144.27}]},{"text":"Hopefully we don't get to the point and that the will of the majority is just barring one or two countries.","start":11145.03,"end":11150.27,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"Hopefully","start":11145.03,"end":11145.47},{"text":"we","start":11145.47,"end":11145.59},{"text":"don't","start":11145.59,"end":11145.87},{"text":"get","start":11145.87,"end":11145.99},{"text":"to","start":11145.99,"end":11146.07},{"text":"the","start":11146.07,"end":11146.19},{"text":"point","start":11146.19,"end":11146.59},{"text":"and","start":11146.91,"end":11147.11},{"text":"that","start":11147.11,"end":11147.23},{"text":"the","start":11147.23,"end":11147.31},{"text":"will","start":11147.31,"end":11147.47},{"text":"of","start":11147.47,"end":11147.55},{"text":"the","start":11147.55,"end":11147.67},{"text":"majority","start":11147.67,"end":11148.31},{"text":"is","start":11148.31,"end":11148.43},{"text":"just","start":11148.43,"end":11148.75},{"text":"barring","start":11149.15,"end":11149.47},{"text":"one","start":11149.47,"end":11149.63},{"text":"or","start":11149.63,"end":11149.71},{"text":"two","start":11149.71,"end":11149.87},{"text":"countries.","start":11149.87,"end":11150.27}]},{"text":"But in that case, we would also ask for flexibility for those countries to be a part of this conversation.","start":11150.27,"end":11156.51,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"But","start":11150.27,"end":11150.39},{"text":"in","start":11150.39,"end":11150.51},{"text":"that","start":11150.51,"end":11150.63},{"text":"case,","start":11150.63,"end":11150.95},{"text":"we","start":11150.95,"end":11151.07},{"text":"would","start":11151.07,"end":11151.23},{"text":"also","start":11151.23,"end":11151.47},{"text":"ask","start":11151.47,"end":11151.67},{"text":"for","start":11151.67,"end":11151.79},{"text":"flexibility","start":11151.79,"end":11152.43},{"text":"for","start":11152.43,"end":11152.59},{"text":"those","start":11152.59,"end":11152.75},{"text":"countries","start":11152.75,"end":11153.31},{"text":"to","start":11153.71,"end":11154.19},{"text":"be","start":11154.27,"end":11154.43},{"text":"a","start":11154.43,"end":11154.47},{"text":"part","start":11154.47,"end":11154.71},{"text":"of","start":11154.71,"end":11155.23},{"text":"this","start":11155.71,"end":11155.95},{"text":"conversation.","start":11155.95,"end":11156.51}]},{"text":"So we will participate in the articles in which you have some comments and very happy as well.","start":11156.51,"end":11162.83,"topics":[],"words":[{"text":"So","start":11156.51,"end":11156.67},{"text":"we","start":11156.67,"end":11156.83},{"text":"will","start":11156.83,"end":11157.15},{"text":"participate","start":11157.63,"end":11158.23},{"text":"in","start":11158.23,"end":11158.35},{"text":"the","start":11158.35,"end":11158.47},{"text":"articles","start":11158.47,"end":11158.87},{"text":"in","start":11158.87,"end":11158.95},{"text":"which","start":11158.95,"end":11159.15},{"text":"you","start":11159.15,"end":11159.23},{"text":"have","start":11159.23,"end":11159.63},{"text":"some","start":11160.27,"end":11160.51},{"text":"comments","start":11160.51,"end":11161.03},{"text":"and","start":11161.03,"end":11161.27},{"text":"very","start":11161.71,"end":11161.95},{"text":"happy","start":11161.95,"end":11162.39},{"text":"as","start":11162.39,"end":11162.51},{"text":"well.","start":11162.51,"end":11162.83}]},{"text":"I mentioned it last week, if there's any drafting exercise or any working group informal that you would like to task to member states, you can count on Mexico to help you with that discussion.","start":11163.07,"end":11172.55,"topics":[],"words":[{"text":"I","start":11163.07,"end":11163.23},{"text":"mentioned","start":11163.39,"end":11163.71},{"text":"it","start":11163.71,"end":11163.79},{"text":"last","start":11163.79,"end":11163.99},{"text":"week,","start":11163.99,"end":11164.19},{"text":"if","start":11164.19,"end":11164.27},{"text":"there's","start":11164.27,"end":11164.55},{"text":"any","start":11164.55,"end":11164.67},{"text":"drafting","start":11164.67,"end":11165.07},{"text":"exercise","start":11165.07,"end":11165.63},{"text":"or","start":11165.63,"end":11165.79},{"text":"any","start":11165.79,"end":11166.11},{"text":"working","start":11166.55,"end":11166.91},{"text":"group","start":11166.91,"end":11167.11},{"text":"informal","start":11167.11,"end":11167.59},{"text":"that","start":11167.59,"end":11167.83},{"text":"you","start":11167.83,"end":11167.91},{"text":"would","start":11167.91,"end":11168.03},{"text":"like","start":11168.03,"end":11168.23},{"text":"to","start":11168.23,"end":11168.63},{"text":"task","start":11168.79,"end":11169.27},{"text":"to","start":11169.27,"end":11169.43},{"text":"member","start":11169.43,"end":11169.67},{"text":"states,","start":11169.67,"end":11170.15},{"text":"you","start":11170.15,"end":11170.31},{"text":"can","start":11170.31,"end":11170.43},{"text":"count","start":11170.43,"end":11170.67},{"text":"on","start":11170.67,"end":11170.75},{"text":"Mexico","start":11170.75,"end":11171.19},{"text":"to","start":11171.19,"end":11171.51},{"text":"help","start":11171.51,"end":11171.75},{"text":"you","start":11171.75,"end":11171.83},{"text":"with","start":11171.83,"end":11171.95},{"text":"that","start":11171.95,"end":11172.07},{"text":"discussion.","start":11172.07,"end":11172.55}]},{"text":"Thank you.","start":11172.71,"end":11173.03,"topics":[],"words":[{"text":"Thank","start":11172.71,"end":11172.95},{"text":"you.","start":11172.95,"end":11173.03}]}]}],"speaker":{"name":null,"affiliation":"MEX","affiliation_full":"Mexico","group":null,"function":"Representative"}},{"statement_number":78,"start":11174.35,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=11175","paragraphs":[{"sentences":[{"text":"Thank you very much, Mexico.","start":11174.35,"end":11176.07,"topics":[],"words":[{"text":"Thank","start":11174.35,"end":11174.55},{"text":"you","start":11174.55,"end":11174.63},{"text":"very","start":11174.63,"end":11174.87},{"text":"much,","start":11174.87,"end":11175.35},{"text":"Mexico.","start":11175.51,"end":11176.07}]},{"text":"That was very helpful.","start":11176.07,"end":11177.43,"topics":[],"words":[{"text":"That","start":11176.07,"end":11176.31},{"text":"was","start":11176.35,"end":11176.47},{"text":"very","start":11176.47,"end":11176.79},{"text":"helpful.","start":11176.79,"end":11177.43}]},{"text":"And I think your flexibility and your input has been very useful for as a message for this group on how that we should try and listen to each other and move forward in a consensus and as much as possible.","start":11177.47,"end":11193.67,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"And","start":11177.47,"end":11177.75},{"text":"I","start":11177.99,"end":11178.07},{"text":"think","start":11178.07,"end":11178.47},{"text":"your","start":11179.27,"end":11179.51},{"text":"flexibility","start":11179.51,"end":11180.43},{"text":"and","start":11180.43,"end":11180.63},{"text":"your","start":11180.63,"end":11180.87},{"text":"input","start":11180.87,"end":11181.43},{"text":"has","start":11181.51,"end":11181.83},{"text":"been","start":11181.83,"end":11182.07},{"text":"very","start":11182.07,"end":11182.35},{"text":"useful","start":11182.35,"end":11182.79},{"text":"for","start":11182.79,"end":11183.19},{"text":"as","start":11183.35,"end":11183.47},{"text":"a","start":11183.51,"end":11183.59},{"text":"message","start":11183.59,"end":11184.07},{"text":"for","start":11184.07,"end":11184.39},{"text":"this","start":11184.39,"end":11184.63},{"text":"group","start":11184.63,"end":11185.03},{"text":"on","start":11185.07,"end":11185.51},{"text":"how","start":11185.51,"end":11185.83},{"text":"that","start":11185.99,"end":11186.23},{"text":"we","start":11186.23,"end":11186.39},{"text":"should","start":11186.39,"end":11186.63},{"text":"try","start":11187.27,"end":11187.51},{"text":"and","start":11187.51,"end":11187.67},{"text":"listen","start":11187.67,"end":11188.07},{"text":"to","start":11188.07,"end":11188.15},{"text":"each","start":11188.15,"end":11188.39},{"text":"other","start":11188.39,"end":11188.71},{"text":"and","start":11188.71,"end":11189.39},{"text":"move","start":11189.67,"end":11189.91},{"text":"forward","start":11189.91,"end":11190.47},{"text":"in","start":11190.47,"end":11190.79},{"text":"a","start":11191.43,"end":11191.47},{"text":"consensus","start":11191.47,"end":11192.23},{"text":"and","start":11192.27,"end":11192.63},{"text":"as","start":11192.63,"end":11192.75},{"text":"much","start":11192.79,"end":11193.11},{"text":"as","start":11193.11,"end":11193.19},{"text":"possible.","start":11193.19,"end":11193.67}]},{"text":"So thank you for that very policy wise recommendation.","start":11193.67,"end":11199.67,"topics":[],"words":[{"text":"So","start":11193.67,"end":11193.83},{"text":"thank","start":11193.83,"end":11194.07},{"text":"you","start":11194.07,"end":11194.19},{"text":"for","start":11194.19,"end":11194.31},{"text":"that","start":11194.31,"end":11194.63},{"text":"very","start":11195.23,"end":11195.67},{"text":"policy","start":11196.55,"end":11197.27},{"text":"wise","start":11197.27,"end":11197.91},{"text":"recommendation.","start":11198.79,"end":11199.67}]},{"text":"Thank you.","start":11199.67,"end":11200.15,"topics":[],"words":[{"text":"Thank","start":11199.67,"end":11199.99},{"text":"you.","start":11199.99,"end":11200.15}]},{"text":"I had Hungary as well.","start":11200.87,"end":11202.39,"topics":[],"words":[{"text":"I","start":11200.87,"end":11201.11},{"text":"had","start":11201.11,"end":11201.43},{"text":"Hungary","start":11201.43,"end":11201.95},{"text":"as","start":11201.95,"end":11202.07},{"text":"well.","start":11202.11,"end":11202.39}]},{"text":"And I think that will be the last one before.","start":11202.47,"end":11205.03,"topics":[],"words":[{"text":"And","start":11202.47,"end":11202.67},{"text":"I","start":11202.67,"end":11202.71},{"text":"think","start":11202.71,"end":11203.03},{"text":"that","start":11203.11,"end":11203.35},{"text":"will","start":11203.35,"end":11203.51},{"text":"be","start":11203.51,"end":11203.75},{"text":"the","start":11203.75,"end":11203.87},{"text":"last","start":11203.87,"end":11204.27},{"text":"one","start":11204.27,"end":11204.47},{"text":"before.","start":11204.47,"end":11205.03}]},{"text":"No, no, no, no, it's Hungary because Jamaica's already spoken.","start":11207.07,"end":11211.59,"topics":[],"words":[{"text":"No,","start":11207.07,"end":11207.23},{"text":"no,","start":11208.15,"end":11208.31},{"text":"no,","start":11208.95,"end":11209.11},{"text":"no,","start":11209.11,"end":11209.27},{"text":"it's","start":11209.27,"end":11209.51},{"text":"Hungary","start":11209.51,"end":11209.91},{"text":"because","start":11209.99,"end":11210.31},{"text":"Jamaica's","start":11210.31,"end":11210.79},{"text":"already","start":11210.79,"end":11211.07},{"text":"spoken.","start":11211.07,"end":11211.59}]},{"text":"Yeah, yeah, but it's too, too, we're going to break for lunch.","start":11213.43,"end":11217.11,"topics":[],"words":[{"text":"Yeah,","start":11213.43,"end":11213.59},{"text":"yeah,","start":11213.67,"end":11213.79},{"text":"but","start":11213.79,"end":11213.91},{"text":"it's","start":11213.91,"end":11214.23},{"text":"too,","start":11214.39,"end":11214.79},{"text":"too,","start":11214.87,"end":11215.19},{"text":"we're","start":11215.79,"end":11215.95},{"text":"going","start":11216.15,"end":11216.35},{"text":"to","start":11216.35,"end":11216.43},{"text":"break","start":11216.43,"end":11216.71},{"text":"for","start":11216.71,"end":11216.83},{"text":"lunch.","start":11216.83,"end":11217.11}]},{"text":"So before lunch, we're going to listen to Hungary and then we have first, a couple of first country interventions.","start":11217.11,"end":11227.19,"topics":[],"words":[{"text":"So","start":11217.11,"end":11217.35},{"text":"before","start":11217.67,"end":11218.03},{"text":"lunch,","start":11218.03,"end":11218.39},{"text":"we're","start":11218.39,"end":11218.59},{"text":"going","start":11218.59,"end":11218.75},{"text":"to","start":11218.75,"end":11218.87},{"text":"listen","start":11218.87,"end":11219.19},{"text":"to","start":11219.19,"end":11219.35},{"text":"Hungary","start":11219.35,"end":11219.87},{"text":"and","start":11219.87,"end":11220.03},{"text":"then","start":11220.03,"end":11220.15},{"text":"we","start":11220.15,"end":11220.31},{"text":"have","start":11220.31,"end":11220.63},{"text":"first,","start":11220.71,"end":11221.51},{"text":"a","start":11221.67,"end":11221.75},{"text":"couple","start":11223.99,"end":11224.31},{"text":"of","start":11224.31,"end":11224.39},{"text":"first","start":11224.39,"end":11224.87},{"text":"country","start":11225.03,"end":11225.75},{"text":"interventions.","start":11226.55,"end":11227.19}]},{"text":"But we will break for lunch after Hungary.","start":11227.19,"end":11229.75,"topics":[],"words":[{"text":"But","start":11227.19,"end":11227.67},{"text":"we","start":11227.67,"end":11227.91},{"text":"will","start":11227.91,"end":11228.07},{"text":"break","start":11228.07,"end":11228.43},{"text":"for","start":11228.43,"end":11228.55},{"text":"lunch","start":11228.55,"end":11228.95},{"text":"after","start":11228.95,"end":11229.31},{"text":"Hungary.","start":11229.31,"end":11229.75}]},{"text":"Please go ahead, Hungary.","start":11229.75,"end":11230.79,"topics":[],"words":[{"text":"Please","start":11229.75,"end":11229.99},{"text":"go","start":11229.99,"end":11230.11},{"text":"ahead,","start":11230.11,"end":11230.39},{"text":"Hungary.","start":11230.39,"end":11230.79}]},{"text":"Hungary, please.","start":11238.39,"end":11239.31,"topics":[],"words":[{"text":"Hungary,","start":11238.39,"end":11238.87},{"text":"please.","start":11238.87,"end":11239.31}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":79,"start":11239.59,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=11240","paragraphs":[{"sentences":[{"text":"Thank you very much.","start":11239.59,"end":11240.27,"topics":[],"words":[{"text":"Thank","start":11239.59,"end":11239.83},{"text":"you","start":11239.83,"end":11239.91},{"text":"very","start":11239.91,"end":11240.07},{"text":"much.","start":11240.07,"end":11240.27}]},{"text":"Probably a little bit late for the first intervention, but hopefully not too late.","start":11241.19,"end":11245.59,"topics":[],"words":[{"text":"Probably","start":11241.19,"end":11241.79},{"text":"a","start":11241.79,"end":11241.83},{"text":"little","start":11241.83,"end":11242.15},{"text":"bit","start":11242.15,"end":11242.31},{"text":"late","start":11242.31,"end":11242.63},{"text":"for","start":11242.63,"end":11242.79},{"text":"the","start":11242.79,"end":11242.87},{"text":"first","start":11242.87,"end":11243.31},{"text":"intervention,","start":11243.31,"end":11244.07},{"text":"but","start":11244.07,"end":11244.23},{"text":"hopefully","start":11244.23,"end":11244.71},{"text":"not","start":11244.71,"end":11244.99},{"text":"too","start":11244.99,"end":11245.19},{"text":"late.","start":11245.19,"end":11245.59}]}]},{"sentences":[{"text":"I would like to welcome all the colleagues, as.","start":11246.23,"end":11249.27,"topics":[],"words":[{"text":"I","start":11246.23,"end":11246.39},{"text":"would","start":11246.39,"end":11246.55},{"text":"like","start":11246.55,"end":11246.75},{"text":"to","start":11246.75,"end":11246.83},{"text":"welcome","start":11246.83,"end":11247.35},{"text":"all","start":11247.95,"end":11248.23},{"text":"the","start":11248.23,"end":11248.35},{"text":"colleagues,","start":11248.35,"end":11248.87},{"text":"as.","start":11248.87,"end":11249.27}]}]},{"sentences":[{"text":"Last week it was not myself but my colleague participating on the negotiations, so I would like to welcome everyone.","start":11249.43,"end":11256.39,"topics":[],"words":[{"text":"Last","start":11249.43,"end":11249.91},{"text":"week","start":11249.91,"end":11250.31},{"text":"it","start":11250.63,"end":11250.83},{"text":"was","start":11250.83,"end":11250.95},{"text":"not","start":11250.95,"end":11251.11},{"text":"myself","start":11251.11,"end":11251.59},{"text":"but","start":11251.59,"end":11251.83},{"text":"my","start":11251.83,"end":11251.99},{"text":"colleague","start":11251.99,"end":11252.47},{"text":"participating","start":11252.47,"end":11253.35},{"text":"on","start":11253.35,"end":11253.51},{"text":"the","start":11253.51,"end":11253.59},{"text":"negotiations,","start":11253.59,"end":11254.67},{"text":"so","start":11254.67,"end":11254.87},{"text":"I","start":11254.87,"end":11255.03},{"text":"would","start":11255.03,"end":11255.15},{"text":"like","start":11255.15,"end":11255.31},{"text":"to","start":11255.31,"end":11255.39},{"text":"welcome","start":11255.39,"end":11255.79},{"text":"everyone.","start":11255.79,"end":11256.39}]},{"text":"Hungary would like to thank the work of the Secretariat and the Chair and thank the work of co-lead on this second protocol as well.","start":11257.95,"end":11270.43,"topics":[],"words":[{"text":"Hungary","start":11257.95,"end":11258.43},{"text":"would","start":11258.43,"end":11258.55},{"text":"like","start":11258.55,"end":11258.75},{"text":"to","start":11258.75,"end":11258.91},{"text":"thank","start":11258.91,"end":11259.23},{"text":"the","start":11259.23,"end":11259.35},{"text":"work","start":11259.35,"end":11259.87},{"text":"of","start":11260.15,"end":11260.27},{"text":"the","start":11260.27,"end":11260.39},{"text":"Secretariat","start":11260.39,"end":11261.31},{"text":"and","start":11261.95,"end":11262.15},{"text":"the","start":11262.15,"end":11262.23},{"text":"Chair","start":11262.23,"end":11262.67},{"text":"and","start":11262.75,"end":11263.31},{"text":"thank","start":11263.95,"end":11264.83},{"text":"the","start":11266.11,"end":11266.23},{"text":"work","start":11266.23,"end":11266.59},{"text":"of","start":11266.59,"end":11266.87},{"text":"co-lead","start":11267.39,"end":11268.11},{"text":"on","start":11268.43,"end":11268.67},{"text":"this","start":11268.67,"end":11269.19},{"text":"second","start":11269.19,"end":11269.47},{"text":"protocol","start":11269.47,"end":11269.87},{"text":"as","start":11269.87,"end":11270.03},{"text":"well.","start":11270.03,"end":11270.43}]}]},{"sentences":[{"text":"I have to say.","start":11271.79,"end":11272.43,"topics":[],"words":[{"text":"I","start":11271.79,"end":11271.95},{"text":"have","start":11271.95,"end":11272.11},{"text":"to","start":11272.11,"end":11272.23},{"text":"say.","start":11272.23,"end":11272.43}]}]},{"sentences":[{"text":"That Hungary agrees with many other countries expressing concerns before, but I would like to highlight one issue, the question of optionality.","start":11272.43,"end":11282.67,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"That","start":11272.43,"end":11272.59},{"text":"Hungary","start":11272.59,"end":11272.99},{"text":"agrees","start":11272.99,"end":11273.35},{"text":"with","start":11273.35,"end":11273.47},{"text":"many","start":11273.47,"end":11273.79},{"text":"other","start":11273.79,"end":11274.11},{"text":"countries","start":11274.11,"end":11274.83},{"text":"expressing","start":11274.83,"end":11276.15},{"text":"concerns","start":11276.15,"end":11276.99},{"text":"before,","start":11276.99,"end":11277.55},{"text":"but","start":11277.55,"end":11277.87},{"text":"I","start":11277.87,"end":11277.95},{"text":"would","start":11277.95,"end":11278.19},{"text":"like","start":11278.19,"end":11278.43},{"text":"to","start":11278.43,"end":11278.59},{"text":"highlight","start":11278.59,"end":11279.47},{"text":"one","start":11279.87,"end":11280.11},{"text":"issue,","start":11280.11,"end":11280.59},{"text":"the","start":11280.59,"end":11280.79},{"text":"question","start":11280.79,"end":11281.39},{"text":"of","start":11281.39,"end":11281.63},{"text":"optionality.","start":11281.63,"end":11282.67}]},{"text":"In our opinion, the committee shall elaborate a framework convention and protocols, but it is very important that.","start":11284.31,"end":11290.79,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"In","start":11284.31,"end":11284.39},{"text":"our","start":11284.39,"end":11284.51},{"text":"opinion,","start":11284.51,"end":11284.95},{"text":"the","start":11284.95,"end":11285.07},{"text":"committee","start":11285.07,"end":11285.51},{"text":"shall","start":11285.51,"end":11285.99},{"text":"elaborate","start":11286.07,"end":11286.79},{"text":"a","start":11286.79,"end":11286.87},{"text":"framework","start":11286.87,"end":11287.47},{"text":"convention","start":11287.47,"end":11288.07},{"text":"and","start":11288.07,"end":11288.19},{"text":"protocols,","start":11288.19,"end":11288.87},{"text":"but","start":11288.87,"end":11289.27},{"text":"it","start":11289.43,"end":11289.67},{"text":"is","start":11289.67,"end":11289.87},{"text":"very","start":11289.87,"end":11290.11},{"text":"important","start":11290.11,"end":11290.59},{"text":"that.","start":11290.59,"end":11290.79}]}]},{"sentences":[{"text":"It should be effective.","start":11290.79,"end":11292.23,"topics":[],"words":[{"text":"It","start":11290.79,"end":11290.99},{"text":"should","start":11290.99,"end":11291.19},{"text":"be","start":11291.19,"end":11291.43},{"text":"effective.","start":11291.43,"end":11292.23}]}]},{"sentences":[{"text":"The success of our work will not only be shown on a draft which is voted at the end, but on the number of the countries participating in it after.","start":11293.03,"end":11303.51,"topics":[],"words":[{"text":"The","start":11293.03,"end":11293.23},{"text":"success","start":11293.23,"end":11293.99},{"text":"of","start":11294.47,"end":11294.71},{"text":"our","start":11294.71,"end":11294.91},{"text":"work","start":11294.91,"end":11295.19},{"text":"will","start":11295.19,"end":11295.35},{"text":"not","start":11295.35,"end":11295.67},{"text":"only","start":11295.67,"end":11295.99},{"text":"be","start":11295.99,"end":11296.15},{"text":"shown","start":11296.15,"end":11296.63},{"text":"on","start":11296.63,"end":11296.83},{"text":"a","start":11296.83,"end":11296.87},{"text":"draft","start":11296.87,"end":11297.35},{"text":"which","start":11297.35,"end":11297.59},{"text":"is","start":11297.59,"end":11297.75},{"text":"voted","start":11297.75,"end":11298.23},{"text":"at","start":11298.23,"end":11298.35},{"text":"the","start":11298.35,"end":11298.43},{"text":"end,","start":11298.47,"end":11298.87},{"text":"but","start":11299.59,"end":11299.83},{"text":"on","start":11299.83,"end":11299.95},{"text":"the","start":11299.95,"end":11300.07},{"text":"number","start":11300.07,"end":11300.63},{"text":"of","start":11300.63,"end":11300.79},{"text":"the","start":11300.79,"end":11300.87},{"text":"countries","start":11300.87,"end":11301.59},{"text":"participating","start":11301.59,"end":11302.55},{"text":"in","start":11302.55,"end":11302.71},{"text":"it","start":11302.71,"end":11302.87},{"text":"after.","start":11302.87,"end":11303.51}]}]},{"sentences":[{"text":"In this regard, in our opinion, optionality and flexibility is key features.","start":11305.27,"end":11310.63,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"In","start":11305.27,"end":11305.43},{"text":"this","start":11305.43,"end":11305.67},{"text":"regard,","start":11305.67,"end":11306.15},{"text":"in","start":11306.23,"end":11306.47},{"text":"our","start":11306.47,"end":11306.59},{"text":"opinion,","start":11306.59,"end":11307.03},{"text":"optionality","start":11307.03,"end":11307.83},{"text":"and","start":11307.87,"end":11308.07},{"text":"flexibility","start":11308.07,"end":11309.15},{"text":"is","start":11309.15,"end":11309.35},{"text":"key","start":11309.35,"end":11309.75},{"text":"features.","start":11309.75,"end":11310.63}]}]},{"sentences":[{"text":"To be able to make reservations, to choose between different options.","start":11311.95,"end":11316.91,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."}],"words":[{"text":"To","start":11311.95,"end":11312.11},{"text":"be","start":11312.11,"end":11312.31},{"text":"able","start":11312.31,"end":11312.51},{"text":"to","start":11312.51,"end":11312.63},{"text":"make","start":11312.63,"end":11312.83},{"text":"reservations,","start":11312.83,"end":11313.87},{"text":"to","start":11313.87,"end":11314.03},{"text":"choose","start":11314.03,"end":11314.67},{"text":"between","start":11315.07,"end":11315.71},{"text":"different","start":11315.71,"end":11316.19},{"text":"options.","start":11316.19,"end":11316.91}]},{"text":"Hungary also has more than 80 tax treaties which we also have to keep in mind.","start":11317.15,"end":11324.99,"topics":[{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Hungary","start":11317.15,"end":11317.63},{"text":"also","start":11317.63,"end":11317.95},{"text":"has","start":11317.95,"end":11318.11},{"text":"more","start":11318.11,"end":11318.39},{"text":"than","start":11318.39,"end":11318.67},{"text":"80","start":11318.67,"end":11319.31},{"text":"tax","start":11319.31,"end":11319.71},{"text":"treaties","start":11319.71,"end":11320.35},{"text":"which","start":11320.35,"end":11320.91},{"text":"we","start":11322.83,"end":11322.99},{"text":"also","start":11322.99,"end":11323.23},{"text":"have","start":11323.23,"end":11323.39},{"text":"to","start":11323.39,"end":11323.55},{"text":"keep","start":11323.55,"end":11323.79},{"text":"in","start":11323.79,"end":11324.35},{"text":"mind.","start":11324.59,"end":11324.99}]},{"text":"Optionality to apply the protocols in their entirety, optionality to choose between paragraphs of the protocols, And optionality in relation to its scope, to what treaties it may be applied, in our opinion, is crucial.","start":11325.39,"end":11345.19,"topics":[{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."}],"words":[{"text":"Optionality","start":11325.39,"end":11326.43},{"text":"to","start":11326.67,"end":11327.07},{"text":"apply","start":11327.07,"end":11327.55},{"text":"the","start":11327.55,"end":11327.71},{"text":"protocols","start":11327.71,"end":11328.59},{"text":"in","start":11328.59,"end":11328.91},{"text":"their","start":11328.91,"end":11329.23},{"text":"entirety,","start":11329.27,"end":11330.19},{"text":"optionality","start":11330.51,"end":11331.63},{"text":"to","start":11332.27,"end":11332.51},{"text":"choose","start":11332.51,"end":11332.91},{"text":"between","start":11332.91,"end":11333.39},{"text":"paragraphs","start":11333.39,"end":11334.35},{"text":"of","start":11334.35,"end":11334.51},{"text":"the","start":11334.51,"end":11334.63},{"text":"protocols,","start":11334.63,"end":11335.55},{"text":"And","start":11336.07,"end":11336.23},{"text":"optionality","start":11336.23,"end":11337.19},{"text":"in","start":11337.19,"end":11337.43},{"text":"relation","start":11337.43,"end":11338.15},{"text":"to","start":11338.15,"end":11338.31},{"text":"its","start":11338.31,"end":11338.91},{"text":"scope,","start":11338.91,"end":11339.43},{"text":"to","start":11339.99,"end":11340.19},{"text":"what","start":11340.19,"end":11340.59},{"text":"treaties","start":11340.59,"end":11341.19},{"text":"it","start":11341.19,"end":11341.59},{"text":"may","start":11341.59,"end":11341.83},{"text":"be","start":11341.83,"end":11342.03},{"text":"applied,","start":11342.03,"end":11342.71},{"text":"in","start":11342.71,"end":11343.35},{"text":"our","start":11343.35,"end":11343.55},{"text":"opinion,","start":11343.55,"end":11344.07},{"text":"is","start":11344.07,"end":11344.47},{"text":"crucial.","start":11344.55,"end":11345.19}]}]},{"sentences":[{"text":"Thank you very much.","start":11345.27,"end":11346.07,"topics":[],"words":[{"text":"Thank","start":11345.27,"end":11345.51},{"text":"you","start":11345.51,"end":11345.59},{"text":"very","start":11345.59,"end":11345.75},{"text":"much.","start":11345.75,"end":11346.07}]}]}],"speaker":{"name":null,"affiliation":"HUN","affiliation_full":"Hungary","group":null,"function":"Representative"}},{"statement_number":80,"start":11347.39,"pageUrl":"/fr/asset/k1h/k1h6fefyhw?lang=en&t=11348","paragraphs":[{"sentences":[{"text":"Thank you very much Hungary for that helpful input for the negotiation.","start":11347.39,"end":11352.71,"topics":[],"words":[{"text":"Thank","start":11347.39,"end":11347.51},{"text":"you","start":11347.51,"end":11347.59},{"text":"very","start":11347.59,"end":11347.91},{"text":"much","start":11347.91,"end":11348.55},{"text":"Hungary","start":11348.95,"end":11349.43},{"text":"for","start":11349.43,"end":11349.59},{"text":"that","start":11349.59,"end":11349.99},{"text":"helpful","start":11350.31,"end":11350.87},{"text":"input","start":11350.95,"end":11351.43},{"text":"for","start":11351.43,"end":11351.83},{"text":"the","start":11351.83,"end":11351.91},{"text":"negotiation.","start":11351.91,"end":11352.71}]},{"text":"And now break for lunch now.","start":11353.11,"end":11354.55,"topics":[],"words":[{"text":"And","start":11353.11,"end":11353.39},{"text":"now","start":11353.39,"end":11353.51},{"text":"break","start":11353.51,"end":11353.75},{"text":"for","start":11353.75,"end":11353.91},{"text":"lunch","start":11353.91,"end":11354.23},{"text":"now.","start":11354.23,"end":11354.55}]},{"text":"I think you deserved without the coffee break, you deserve five minutes extra.","start":11354.55,"end":11359.75,"topics":[],"words":[{"text":"I","start":11354.55,"end":11354.71},{"text":"think","start":11354.71,"end":11354.99},{"text":"you","start":11354.99,"end":11355.11},{"text":"deserved","start":11355.11,"end":11355.75},{"text":"without","start":11356.55,"end":11356.91},{"text":"the","start":11356.91,"end":11357.03},{"text":"coffee","start":11357.03,"end":11357.31},{"text":"break,","start":11357.31,"end":11357.67},{"text":"you","start":11358.07,"end":11358.31},{"text":"deserve","start":11358.31,"end":11358.71},{"text":"five","start":11358.71,"end":11358.99},{"text":"minutes","start":11358.99,"end":11359.31},{"text":"extra.","start":11359.31,"end":11359.75}]},{"text":"And we'll meet up again at three o'clock, I think it is?","start":11360.15,"end":11362.99,"topics":[],"words":[{"text":"And","start":11360.15,"end":11360.43},{"text":"we'll","start":11360.43,"end":11360.71},{"text":"meet","start":11360.71,"end":11361.11},{"text":"up","start":11361.11,"end":11361.35},{"text":"again","start":11361.35,"end":11361.67},{"text":"at","start":11361.67,"end":11361.83},{"text":"three","start":11361.83,"end":11362.07},{"text":"o'clock,","start":11362.07,"end":11362.39},{"text":"I","start":11362.47,"end":11362.51},{"text":"think","start":11362.51,"end":11362.71},{"text":"it","start":11362.79,"end":11362.87},{"text":"is?","start":11362.91,"end":11362.99}]},{"text":"Three o'clock.","start":11363.83,"end":11364.47,"topics":[],"words":[{"text":"Three","start":11363.83,"end":11364.03},{"text":"o'clock.","start":11364.03,"end":11364.47}]},{"text":"Thank you very much.","start":11364.71,"end":11365.59,"topics":[],"words":[{"text":"Thank","start":11364.71,"end":11364.91},{"text":"you","start":11364.91,"end":11364.99},{"text":"very","start":11364.99,"end":11365.19},{"text":"much.","start":11365.19,"end":11365.59}]},{"text":"You're finished.","start":11365.91,"end":11369.75,"topics":[],"words":[{"text":"You're","start":11365.91,"end":11366.11},{"text":"finished.","start":11369.19,"end":11369.75}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}}],"topics":[{"key":"nexus-rules","label":"Nexus and Physical Presence Rules","description":"Speakers debated what should create taxing rights over service income, including whether physical presence remains necessary or whether new nexus rules are needed. Some favored value-creation and meaningful economic contribution tests, while others argued that remote and digital business models require broader source-based nexus rules."},{"key":"taxes-covered","label":"Taxes Covered by the Protocol","description":"Delegates raised questions about which taxes should fall within the protocol, especially whether excise taxes or other indirect taxes should be included. The discussion emphasized the need for a clear and workable definition that captures taxes on income from cross-border services without creating administrative complexity."},{"key":"treaty-interaction","label":"Interaction with Existing Tax Treaties","description":"A major topic was how the protocol would operate alongside bilateral tax treaties and other tax instruments already in force. Delegates asked whether it would amend, supplement, override, or coexist with existing agreements, and warned that the relationship must be clearly defined."},{"key":"treaty-optionality","label":"Optionality and Flexibility of the Protocol","description":"Many speakers debated whether the protocol should be fully optional, allow opt-ins by treaty, or permit reservations on specific provisions. The underlying issue was how to make the instrument usable for more countries with different policy preferences and treaty networks."},{"key":"subject-to-tax-rule","label":"Subject-to-Tax Rule","description":"Multiple speakers examined the proposed rule allowing source taxation when income is taxed below a minimum level in the residence state. Concerns focused on its scope, whether it should apply only to service income, how rates should be defined, and how to avoid double taxation when the rule is triggered."},{"key":"gross-basis-taxation","label":"Gross-Basis Taxation and Double Taxation","description":"Several delegations opposed broad gross withholding taxation of services, arguing that it could lead to excessive or multiple taxation. They warned that such an approach could distort business decisions and act as a barrier to cross-border trade and investment."},{"key":"source-taxing-rights","label":"Source Taxing Rights and Revenue Mobilization","description":"A recurring theme was the need to rebalance taxing rights toward source countries, especially developing countries seeking greater domestic revenue mobilization. Supporters argued that the protocol should help address long-standing limits in treaties that prevent source states from taxing cross-border service income effectively."},{"key":"cross-border-services","label":"Taxation of Cross-Border Services","description":"Delegates discussed how to tax services performed remotely across borders in an increasingly digitalized and globalized economy. The protocol is intended to address gaps in existing rules that were designed mainly for physically performed services."}]}}