{"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/k1j/k1j26sdoxr?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/k1j/k1j26sdoxr.txt","guide":"/llms.txt"},"video":{"id":"k1j/k1j26sdoxr","kaltura_id":"1_j26sdoxr","title":"(13th 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":"(13th 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/k1j/k1j26sdoxr","date":"2026-08-11T00:00:00.000Z","scheduled_time":"2026-08-11T14:00:00.000Z","status":"finished","duration":"02:41:29","category":"General Assembly","body":"General Assembly","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1j/k1j26sdoxr"},"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-5aaff7fd-6add-476c-8ffe-1269c6b69f89","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":11898,"current_duration_seconds":9689,"data":[{"statement_number":1,"start":1846.05,"pageUrl":"/fr/asset/k1j/k1j26sdoxr?lang=en&t=1847","paragraphs":[{"sentences":[{"text":"So good morning, everyone.","start":1846.05,"end":1848.45,"topics":[],"words":[{"text":"So","start":1846.05,"end":1846.45},{"text":"good","start":1847.25,"end":1847.41},{"text":"morning,","start":1847.41,"end":1847.81},{"text":"everyone.","start":1847.81,"end":1848.45}]},{"text":"I hope you had a nice evening.","start":1848.45,"end":1850.21,"topics":[],"words":[{"text":"I","start":1848.45,"end":1848.53},{"text":"hope","start":1848.53,"end":1848.85},{"text":"you","start":1848.85,"end":1848.93},{"text":"had","start":1848.93,"end":1849.21},{"text":"a","start":1849.21,"end":1849.25},{"text":"nice","start":1849.25,"end":1849.65},{"text":"evening.","start":1849.65,"end":1850.21}]},{"text":"Hope you had good conversations with colleagues and that you have exchanged views and fresh ideas that could be included in our discussions today.","start":1851.17,"end":1865.79,"topics":[],"words":[{"text":"Hope","start":1851.17,"end":1851.45},{"text":"you","start":1851.45,"end":1851.57},{"text":"had","start":1851.57,"end":1851.97},{"text":"good","start":1854.05,"end":1854.29},{"text":"conversations","start":1854.29,"end":1855.65},{"text":"with","start":1855.65,"end":1855.89},{"text":"colleagues","start":1855.89,"end":1856.77},{"text":"and","start":1856.77,"end":1857.05},{"text":"that","start":1857.05,"end":1857.33},{"text":"you","start":1857.33,"end":1857.73},{"text":"have","start":1858.53,"end":1858.77},{"text":"exchanged","start":1858.77,"end":1859.49},{"text":"views","start":1859.49,"end":1860.09},{"text":"and","start":1860.09,"end":1860.49},{"text":"fresh","start":1861.39,"end":1861.79},{"text":"ideas","start":1861.79,"end":1862.67},{"text":"that","start":1862.67,"end":1862.99},{"text":"could","start":1863.15,"end":1863.47},{"text":"be","start":1863.47,"end":1863.87},{"text":"included","start":1863.87,"end":1864.51},{"text":"in","start":1864.51,"end":1864.67},{"text":"our","start":1864.67,"end":1864.83},{"text":"discussions","start":1864.83,"end":1865.43},{"text":"today.","start":1865.43,"end":1865.79}]},{"text":"I still had some countries asking for the floor yesterday before we finished on Article 2 on taxes covered.","start":1868.43,"end":1881.23,"topics":[{"key":"taxes-covered-scope","label":"Scope of Taxes Covered","description":"Delegates debated which taxes the protocol should cover, especially whether it should include digital services taxes and functionally equivalent income taxes while excluding VAT, other consumption taxes, and passive income items. 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Speakers referred to significant economic presence, remote service provision, user-based connections, and the need for nexus rules that reflect modern cross-border services rather than only physical activities."}],"words":[{"text":"Without","start":2013.67,"end":2014.07},{"text":"that","start":2014.07,"end":2014.19},{"text":"new","start":2014.19,"end":2014.47},{"text":"nexus,","start":2014.47,"end":2015.19},{"text":"Article","start":2015.63,"end":2015.95},{"text":"2","start":2015.95,"end":2016.39},{"text":"would","start":2016.39,"end":2016.63},{"text":"have","start":2016.63,"end":2017.11},{"text":"nothing","start":2017.19,"end":2017.63},{"text":"to","start":2017.63,"end":2017.79},{"text":"attach","start":2017.91,"end":2018.55},{"text":"to.","start":2018.55,"end":2018.67}]},{"text":"You cannot tax income from services if you have no rule to say where it arises.","start":2019.95,"end":2025.67,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. 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Speakers referred to significant economic presence, remote service provision, user-based connections, and the need for nexus rules that reflect modern cross-border services rather than only physical activities."}],"words":[{"text":"You","start":2019.95,"end":2020.03},{"text":"cannot","start":2020.03,"end":2020.47},{"text":"tax","start":2020.47,"end":2020.71},{"text":"income","start":2020.71,"end":2021.15},{"text":"from","start":2021.15,"end":2021.43},{"text":"services","start":2021.43,"end":2022.07},{"text":"if","start":2022.55,"end":2022.71},{"text":"you","start":2022.71,"end":2022.83},{"text":"have","start":2022.83,"end":2023.03},{"text":"no","start":2023.03,"end":2023.19},{"text":"rule","start":2023.19,"end":2023.75},{"text":"to","start":2023.75,"end":2023.83},{"text":"say","start":2023.91,"end":2024.31},{"text":"where","start":2024.31,"end":2024.63},{"text":"it","start":2024.63,"end":2024.87},{"text":"arises.","start":2024.87,"end":2025.67}]},{"text":"So, Chair, we support Article 2.","start":2025.91,"end":2029.27,"topics":[],"words":[{"text":"So,","start":2025.91,"end":2026.15},{"text":"Chair,","start":2026.15,"end":2026.55},{"text":"we","start":2027.75,"end":2028.07},{"text":"support","start":2028.07,"end":2028.47},{"text":"Article","start":2028.47,"end":2028.83},{"text":"2.","start":2028.83,"end":2029.27}]},{"text":"It is faithful to the TOR.","start":2030.23,"end":2032.23,"topics":[],"words":[{"text":"It","start":2030.23,"end":2030.39},{"text":"is","start":2030.39,"end":2030.55},{"text":"faithful","start":2030.55,"end":2030.95},{"text":"to","start":2030.95,"end":2031.35},{"text":"the","start":2031.51,"end":2031.63},{"text":"TOR.","start":2031.63,"end":2032.23}]},{"text":"It covers services income, including digital.","start":2033.15,"end":2035.67,"topics":[{"key":"taxes-covered-scope","label":"Scope of Taxes Covered","description":"Delegates debated which taxes the protocol should cover, especially whether it should include digital services taxes and functionally equivalent income taxes while excluding VAT, other consumption taxes, and passive income items. There was also discussion about whether excise-type taxes should be included when they have effects similar to income taxation."}],"words":[{"text":"It","start":2033.15,"end":2033.27},{"text":"covers","start":2033.27,"end":2033.63},{"text":"services","start":2033.63,"end":2034.15},{"text":"income,","start":2034.15,"end":2034.55},{"text":"including","start":2034.55,"end":2035.03},{"text":"digital.","start":2035.03,"end":2035.67}]},{"text":"and it excludes consumption and passive income.","start":2036.59,"end":2039.23,"topics":[{"key":"taxes-covered-scope","label":"Scope of Taxes Covered","description":"Delegates debated which taxes the protocol should cover, especially whether it should include digital services taxes and functionally equivalent income taxes while excluding VAT, other consumption taxes, and passive income items. There was also discussion about whether excise-type taxes should be included when they have effects similar to income taxation."}],"words":[{"text":"and","start":2036.59,"end":2036.75},{"text":"it","start":2036.75,"end":2036.87},{"text":"excludes","start":2036.87,"end":2037.43},{"text":"consumption","start":2037.43,"end":2038.23},{"text":"and","start":2038.23,"end":2038.39},{"text":"passive","start":2038.39,"end":2038.87},{"text":"income.","start":2038.87,"end":2039.23}]},{"text":"We look forward to discussing Article 5 to 9 and the significant economic presence next.","start":2040.79,"end":2047.99,"topics":[{"key":"digital-presence","label":"Digital and Significant Economic Presence","description":"The discussion repeatedly returned to how the protocol should address digitalized business models that operate without traditional physical presence. 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comments.","start":2321.91,"end":2324.39,"topics":[],"words":[{"text":"And","start":2321.91,"end":2322.39},{"text":"I","start":2322.63,"end":2322.71},{"text":"open","start":2322.71,"end":2323.03},{"text":"the","start":2323.03,"end":2323.11},{"text":"floor","start":2323.11,"end":2323.43},{"text":"for","start":2323.43,"end":2323.63},{"text":"your","start":2323.63,"end":2323.83},{"text":"comments.","start":2323.83,"end":2324.39}]},{"text":"Thank you, Mauritius, for breaking the ice.","start":2337.51,"end":2339.67,"topics":[],"words":[{"text":"Thank","start":2337.51,"end":2337.75},{"text":"you,","start":2337.75,"end":2337.83},{"text":"Mauritius,","start":2337.83,"end":2338.47},{"text":"for","start":2338.47,"end":2338.67},{"text":"breaking","start":2338.67,"end":2339.11},{"text":"the","start":2339.11,"end":2339.23},{"text":"ice.","start":2339.23,"end":2339.67}]},{"text":"Please go 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are all fully conscious that it is not an easy task to bring consensus, especially after we have had so many diverging views expressed yesterday.","start":2367.27,"end":2376.47,"topics":[],"words":[{"text":"We","start":2367.27,"end":2367.67},{"text":"are","start":2367.67,"end":2367.79},{"text":"all","start":2367.79,"end":2368.07},{"text":"fully","start":2368.07,"end":2368.39},{"text":"conscious","start":2368.39,"end":2368.87},{"text":"that","start":2368.87,"end":2369.11},{"text":"it","start":2369.11,"end":2369.19},{"text":"is","start":2369.19,"end":2369.35},{"text":"not","start":2369.35,"end":2369.83},{"text":"an","start":2369.99,"end":2370.15},{"text":"easy","start":2370.15,"end":2370.39},{"text":"task","start":2370.39,"end":2370.75},{"text":"to","start":2370.75,"end":2370.95},{"text":"bring","start":2370.95,"end":2371.19},{"text":"consensus,","start":2371.19,"end":2371.91},{"text":"especially","start":2372.15,"end":2372.63},{"text":"after","start":2372.63,"end":2373.03},{"text":"we","start":2373.59,"end":2373.79},{"text":"have","start":2373.79,"end":2373.91},{"text":"had","start":2373.91,"end":2374.15},{"text":"so","start":2374.15,"end":2374.39},{"text":"many","start":2374.39,"end":2374.63},{"text":"diverging","start":2374.63,"end":2375.15},{"text":"views","start":2375.15,"end":2375.43},{"text":"expressed","start":2375.43,"end":2375.91},{"text":"yesterday.","start":2375.91,"end":2376.47}]},{"text":"And insofar as Mauritius is concerned, from a country perspective, we strongly believe that there should be certainty both in the interpretation and application of the protocol for tax administrators as well as for investors.","start":2377.83,"end":2393.27,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."},{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across 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fits within the agreed principle of fairness that guides the work of this forum.","start":2395.63,"end":2400.51,"topics":[],"words":[{"text":"This","start":2395.63,"end":2395.87},{"text":"fits","start":2395.87,"end":2396.27},{"text":"within","start":2396.27,"end":2396.63},{"text":"the","start":2396.63,"end":2396.71},{"text":"agreed","start":2396.71,"end":2397.07},{"text":"principle","start":2397.07,"end":2397.63},{"text":"of","start":2397.79,"end":2398.03},{"text":"fairness","start":2398.03,"end":2398.59},{"text":"that","start":2398.59,"end":2398.83},{"text":"guides","start":2398.83,"end":2399.31},{"text":"the","start":2399.31,"end":2399.47},{"text":"work","start":2399.47,"end":2399.79},{"text":"of","start":2399.79,"end":2399.91},{"text":"this","start":2399.91,"end":2400.11},{"text":"forum.","start":2400.11,"end":2400.51}]},{"text":"We would like here to recall the resolution 77 stroke 244 of 30th December 2022, which amongst others stipulates as 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have to acknowledge the increasing legitimacy, stability, resilience and fairness of the international tax rules.","start":2411.71,"end":2420.27,"topics":[],"words":[{"text":"We","start":2411.71,"end":2411.91},{"text":"have","start":2411.91,"end":2412.19},{"text":"to","start":2412.19,"end":2412.27},{"text":"acknowledge","start":2412.27,"end":2412.91},{"text":"the","start":2413.55,"end":2413.67},{"text":"increasing","start":2413.67,"end":2414.27},{"text":"legitimacy,","start":2414.27,"end":2415.23},{"text":"stability,","start":2415.31,"end":2416.19},{"text":"resilience","start":2416.27,"end":2417.15},{"text":"and","start":2417.71,"end":2417.95},{"text":"fairness","start":2417.95,"end":2418.51},{"text":"of","start":2418.59,"end":2418.75},{"text":"the","start":2418.75,"end":2418.87},{"text":"international","start":2418.87,"end":2419.47},{"text":"tax","start":2419.47,"end":2419.79},{"text":"rules.","start":2419.79,"end":2420.27}]},{"text":"As such, we believe that it is very important to clarify several issues concerning this protocol in order to prevent disputes at later stage.","start":2421.83,"end":2430.63,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."}],"words":[{"text":"As","start":2421.83,"end":2421.95},{"text":"such,","start":2421.95,"end":2422.15},{"text":"we","start":2422.15,"end":2422.31},{"text":"believe","start":2422.31,"end":2422.63},{"text":"that","start":2422.63,"end":2422.79},{"text":"it","start":2422.79,"end":2422.95},{"text":"is","start":2422.95,"end":2423.07},{"text":"very","start":2423.07,"end":2423.31},{"text":"important","start":2423.31,"end":2423.83},{"text":"to","start":2424.35,"end":2424.63},{"text":"clarify","start":2424.83,"end":2425.51},{"text":"several","start":2425.51,"end":2425.91},{"text":"issues","start":2425.91,"end":2426.31},{"text":"concerning","start":2426.31,"end":2426.95},{"text":"this","start":2427.27,"end":2427.51},{"text":"protocol","start":2427.51,"end":2428.15},{"text":"in","start":2428.15,"end":2428.39},{"text":"order","start":2428.39,"end":2428.63},{"text":"to","start":2428.63,"end":2428.79},{"text":"prevent","start":2428.79,"end":2429.19},{"text":"disputes","start":2429.19,"end":2429.75},{"text":"at","start":2429.75,"end":2429.83},{"text":"later","start":2429.83,"end":2430.15},{"text":"stage.","start":2430.15,"end":2430.63}]},{"text":"In this way, we welcome the inclusion in the protocol of an article on general definitions.","start":2433.11,"end":2438.55,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."}],"words":[{"text":"In","start":2433.11,"end":2433.27},{"text":"this","start":2433.27,"end":2433.51},{"text":"way,","start":2433.51,"end":2433.67},{"text":"we","start":2434.07,"end":2434.27},{"text":"welcome","start":2434.27,"end":2434.63},{"text":"the","start":2434.63,"end":2434.75},{"text":"inclusion","start":2434.75,"end":2435.27},{"text":"in","start":2435.27,"end":2435.39},{"text":"the","start":2435.39,"end":2435.51},{"text":"protocol","start":2435.51,"end":2435.91},{"text":"of","start":2435.91,"end":2436.03},{"text":"an","start":2436.03,"end":2436.15},{"text":"article","start":2436.15,"end":2436.71},{"text":"on","start":2437.15,"end":2437.27},{"text":"general","start":2437.27,"end":2437.71},{"text":"definitions.","start":2437.71,"end":2438.55}]},{"text":"As we progress in our work, there are more terms that will require clarity.","start":2439.51,"end":2443.75,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."}],"words":[{"text":"As","start":2439.51,"end":2439.75},{"text":"we","start":2439.75,"end":2439.83},{"text":"progress","start":2439.83,"end":2440.47},{"text":"in","start":2440.47,"end":2440.63},{"text":"our","start":2440.63,"end":2440.71},{"text":"work,","start":2440.71,"end":2441.11},{"text":"there","start":2441.35,"end":2441.51},{"text":"are","start":2441.51,"end":2441.59},{"text":"more","start":2441.59,"end":2441.83},{"text":"terms","start":2441.83,"end":2442.31},{"text":"that","start":2442.31,"end":2442.55},{"text":"will","start":2442.55,"end":2442.75},{"text":"require","start":2442.75,"end":2443.15},{"text":"clarity.","start":2443.15,"end":2443.75}]},{"text":"In particular, we have in mind the following.","start":2444.55,"end":2446.47,"topics":[],"words":[{"text":"In","start":2444.55,"end":2444.71},{"text":"particular,","start":2444.71,"end":2445.19},{"text":"we","start":2445.19,"end":2445.35},{"text":"have","start":2445.35,"end":2445.51},{"text":"in","start":2445.51,"end":2445.59},{"text":"mind","start":2445.59,"end":2445.87},{"text":"the","start":2445.87,"end":2445.99},{"text":"following.","start":2445.99,"end":2446.47}]},{"text":"Regarding Article 1, How are we to interpret the term income because each country at its own level has its own definitions.","start":2447.91,"end":2455.71,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."},{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"Regarding","start":2447.91,"end":2448.31},{"text":"Article","start":2448.31,"end":2448.71},{"text":"1,","start":2448.71,"end":2449.03},{"text":"How","start":2449.47,"end":2449.87},{"text":"are","start":2450.35,"end":2450.63},{"text":"we","start":2450.63,"end":2450.83},{"text":"to","start":2450.83,"end":2450.91},{"text":"interpret","start":2450.91,"end":2451.71},{"text":"the","start":2451.71,"end":2451.95},{"text":"term","start":2451.95,"end":2452.19},{"text":"income","start":2452.19,"end":2452.67},{"text":"because","start":2452.75,"end":2452.99},{"text":"each","start":2452.99,"end":2453.23},{"text":"country","start":2453.23,"end":2453.63},{"text":"at","start":2453.63,"end":2453.79},{"text":"its","start":2453.79,"end":2453.95},{"text":"own","start":2453.95,"end":2454.11},{"text":"level","start":2454.11,"end":2454.35},{"text":"has","start":2454.35,"end":2454.67},{"text":"its","start":2454.67,"end":2454.91},{"text":"own","start":2454.91,"end":2455.03},{"text":"definitions.","start":2455.03,"end":2455.71}]},{"text":"Should it be gross income, total income net of related expenses and here we will need to define what are related expenses and then what would be really the way we would identify these related expenses.","start":2456.27,"end":2468.11,"topics":[{"key":"gross-net-taxation","label":"Gross Versus Net Taxation","description":"A central policy issue was whether cross-border service income should be taxed primarily on a gross basis, with an option for taxpayers to elect net taxation, or whether net taxation should play the primary role. Speakers raised concerns about fairness, compliance burdens, administrative feasibility, and whether domestic procedures could make the net-basis option ineffective in practice."},{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. 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Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."}],"words":[{"text":"Another","start":2483.55,"end":2484.07},{"text":"point","start":2484.07,"end":2484.51},{"text":"is","start":2484.51,"end":2484.91},{"text":"the","start":2485.55,"end":2485.71},{"text":"term","start":2485.71,"end":2486.03},{"text":"statutory","start":2486.03,"end":2486.83},{"text":"tax","start":2486.83,"end":2487.15},{"text":"rate.","start":2487.15,"end":2487.55}]},{"text":"We believe there should be clarity.","start":2489.47,"end":2491.71,"topics":[],"words":[{"text":"We","start":2489.47,"end":2489.95},{"text":"believe","start":2490.19,"end":2490.67},{"text":"there","start":2490.67,"end":2490.79},{"text":"should","start":2490.79,"end":2491.07},{"text":"be","start":2491.07,"end":2491.15},{"text":"clarity.","start":2491.15,"end":2491.71}]},{"text":"Let me just take the example of Mauritius itself.","start":2492.75,"end":2494.99,"topics":[],"words":[{"text":"Let","start":2492.75,"end":2492.87},{"text":"me","start":2492.87,"end":2493.03},{"text":"just","start":2493.03,"end":2493.27},{"text":"take","start":2493.27,"end":2493.51},{"text":"the","start":2493.51,"end":2493.59},{"text":"example","start":2493.59,"end":2493.99},{"text":"of","start":2493.99,"end":2494.11},{"text":"Mauritius","start":2494.11,"end":2494.51},{"text":"itself.","start":2494.51,"end":2494.99}]},{"text":"In Mauritius, companies are subjected to statutory rate, what we call statutory rate is 15%.","start":2495.15,"end":2500.63,"topics":[],"words":[{"text":"In","start":2495.15,"end":2495.35},{"text":"Mauritius,","start":2495.35,"end":2495.87},{"text":"companies","start":2495.87,"end":2496.39},{"text":"are","start":2496.39,"end":2496.47},{"text":"subjected","start":2496.47,"end":2497.07},{"text":"to","start":2497.07,"end":2497.31},{"text":"statutory","start":2497.63,"end":2498.27},{"text":"rate,","start":2498.27,"end":2498.67},{"text":"what","start":2498.79,"end":2499.03},{"text":"we","start":2499.03,"end":2499.15},{"text":"call","start":2499.15,"end":2499.31},{"text":"statutory","start":2499.31,"end":2499.83},{"text":"rate","start":2499.83,"end":2500.03},{"text":"is","start":2500.03,"end":2500.43},{"text":"15%.","start":2500.59,"end":2500.63}]},{"text":"But in addition, we have implemented like corporate social responsibility tax, which is equivalent to 2% now.","start":2500.63,"end":2508.59,"topics":[{"key":"taxes-covered-scope","label":"Scope of Taxes Covered","description":"Delegates debated which taxes the protocol should cover, especially whether it should include digital services taxes and functionally equivalent income taxes while excluding VAT, other consumption taxes, and passive income items. 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Nigeria.","start":2644.87,"end":2645.99,"topics":[],"words":[{"text":"Thank","start":2644.87,"end":2645.19},{"text":"you,","start":2645.19,"end":2645.43},{"text":"Nigeria.","start":2645.43,"end":2645.99}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":8,"start":2654.63,"pageUrl":"/fr/asset/k1j/k1j26sdoxr?lang=en&t=2655","paragraphs":[{"sentences":[{"text":"Thank you, Madam Coles, and good morning, everyone.","start":2654.63,"end":2658.31,"topics":[],"words":[{"text":"Thank","start":2654.63,"end":2654.87},{"text":"you,","start":2654.87,"end":2654.95},{"text":"Madam","start":2654.95,"end":2655.27},{"text":"Coles,","start":2655.27,"end":2655.83},{"text":"and","start":2655.83,"end":2656.23},{"text":"good","start":2656.47,"end":2656.79},{"text":"morning,","start":2657.11,"end":2657.59},{"text":"everyone.","start":2657.59,"end":2658.31}]},{"text":"I will be speaking on behalf of the 54 African 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Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."}],"words":[{"text":"The","start":2682.83,"end":2682.95},{"text":"AG","start":2683.23,"end":2683.47},{"text":"wish","start":2684.59,"end":2684.95},{"text":"to","start":2684.95,"end":2685.15},{"text":"make","start":2685.15,"end":2685.35},{"text":"the","start":2685.35,"end":2685.43},{"text":"following","start":2685.43,"end":2686.03},{"text":"observations.","start":2686.19,"end":2687.23}]},{"text":"Ah for the definition of person ah we observe that ehm the definition stops at includes an individual, a company, and any other body of persons.","start":2691.07,"end":2706.31,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. 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Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."},{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. 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Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."},{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."}],"words":[{"text":"Then","start":2805.15,"end":2805.79},{"text":"income,","start":2807.91,"end":2808.47},{"text":"we","start":2808.95,"end":2809.19},{"text":"also","start":2809.19,"end":2809.51},{"text":"think","start":2809.51,"end":2809.99},{"text":"income","start":2810.87,"end":2811.59},{"text":"should","start":2812.15,"end":2812.79},{"text":"be","start":2812.79,"end":2812.91},{"text":"clearly","start":2812.91,"end":2813.51},{"text":"indicated","start":2813.51,"end":2813.99},{"text":"or","start":2813.99,"end":2814.07},{"text":"defined","start":2814.07,"end":2814.59},{"text":"as","start":2814.79,"end":2815.11},{"text":"one","start":2815.11,"end":2815.31},{"text":"relating","start":2815.31,"end":2815.83},{"text":"to","start":2815.83,"end":2816.39},{"text":"cross-border","start":2817.83,"end":2818.47},{"text":"services.","start":2818.47,"end":2819.19}]},{"text":"Then international traffic, we need clarity on the scope of international traffic.","start":2820.71,"end":2830.47,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."},{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"Then","start":2820.71,"end":2821.35},{"text":"international","start":2823.19,"end":2824.47},{"text":"traffic,","start":2824.63,"end":2825.51},{"text":"we","start":2826.15,"end":2826.43},{"text":"need","start":2826.43,"end":2826.63},{"text":"clarity","start":2826.63,"end":2827.27},{"text":"on","start":2827.27,"end":2827.83},{"text":"the","start":2828.55,"end":2828.71},{"text":"scope","start":2828.71,"end":2829.11},{"text":"of","start":2829.27,"end":2829.39},{"text":"international","start":2829.39,"end":2829.91},{"text":"traffic.","start":2829.91,"end":2830.47}]},{"text":"Is it the international traffic Is it limited to carriage of goods and passengers?","start":2832.07,"end":2844.23,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."},{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"Is","start":2832.07,"end":2832.47},{"text":"it","start":2832.79,"end":2833.27},{"text":"the","start":2833.51,"end":2833.71},{"text":"international","start":2834.39,"end":2834.99},{"text":"traffic","start":2834.99,"end":2835.51},{"text":"Is","start":2836.39,"end":2836.55},{"text":"it","start":2836.55,"end":2836.95},{"text":"limited","start":2839.03,"end":2839.83},{"text":"to","start":2839.83,"end":2840.15},{"text":"carriage","start":2840.15,"end":2840.71},{"text":"of","start":2840.79,"end":2841.11},{"text":"goods","start":2842.79,"end":2843.19},{"text":"and","start":2843.19,"end":2843.35},{"text":"passengers?","start":2843.35,"end":2844.23}]},{"text":"And it doesn't include the wider scope as we have in the existing models.","start":2844.43,"end":2849.11,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. 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Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"And","start":2844.43,"end":2844.71},{"text":"it","start":2844.71,"end":2844.83},{"text":"doesn't","start":2844.83,"end":2845.31},{"text":"include","start":2845.31,"end":2845.59},{"text":"the","start":2845.59,"end":2845.67},{"text":"wider","start":2845.67,"end":2846.15},{"text":"scope","start":2846.15,"end":2846.55},{"text":"as","start":2846.71,"end":2846.87},{"text":"we","start":2846.87,"end":2846.95},{"text":"have","start":2846.95,"end":2847.27},{"text":"in","start":2847.27,"end":2847.51},{"text":"the","start":2847.55,"end":2847.63},{"text":"existing","start":2848.07,"end":2848.59},{"text":"models.","start":2848.59,"end":2849.11}]},{"text":"So we need clarity on that definition to provide clarity on the scope.","start":2849.35,"end":2853.59,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."}],"words":[{"text":"So","start":2849.35,"end":2849.55},{"text":"we","start":2849.55,"end":2849.67},{"text":"need","start":2849.67,"end":2849.83},{"text":"clarity","start":2849.83,"end":2850.47},{"text":"on","start":2850.47,"end":2850.63},{"text":"that","start":2850.63,"end":2850.79},{"text":"definition","start":2850.79,"end":2851.67},{"text":"to","start":2851.75,"end":2851.87},{"text":"provide","start":2851.91,"end":2852.27},{"text":"clarity","start":2852.27,"end":2852.87},{"text":"on","start":2852.87,"end":2853.11},{"text":"the","start":2853.11,"end":2853.19},{"text":"scope.","start":2853.19,"end":2853.59}]},{"text":"That is income from that international traffic.","start":2854.39,"end":2856.43,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."},{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"That","start":2854.39,"end":2854.75},{"text":"is","start":2854.75,"end":2854.87},{"text":"income","start":2854.87,"end":2855.23},{"text":"from","start":2855.23,"end":2855.43},{"text":"that","start":2855.43,"end":2855.59},{"text":"international","start":2855.59,"end":2856.07},{"text":"traffic.","start":2856.07,"end":2856.43}]},{"text":"What is the scope of the income from international traffic?","start":2856.43,"end":2859.99,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."},{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"What","start":2856.43,"end":2856.67},{"text":"is","start":2856.67,"end":2856.75},{"text":"the","start":2856.75,"end":2856.83},{"text":"scope","start":2856.83,"end":2857.27},{"text":"of","start":2857.27,"end":2857.43},{"text":"the","start":2857.43,"end":2857.51},{"text":"income","start":2857.51,"end":2857.91},{"text":"from","start":2858.71,"end":2859.03},{"text":"international","start":2859.03,"end":2859.55},{"text":"traffic?","start":2859.55,"end":2859.99}]},{"text":"And in Now I'll go to capacity, my capacity as the representative of Nigeria.","start":2861.19,"end":2870.59,"topics":[],"words":[{"text":"And","start":2861.19,"end":2861.59},{"text":"in","start":2861.59,"end":2862.39},{"text":"Now","start":2863.55,"end":2864.11},{"text":"I'll","start":2864.47,"end":2864.67},{"text":"go","start":2864.83,"end":2865.15},{"text":"to","start":2865.15,"end":2865.71},{"text":"capacity,","start":2867.39,"end":2868.11},{"text":"my","start":2868.19,"end":2868.43},{"text":"capacity","start":2868.43,"end":2868.91},{"text":"as","start":2868.99,"end":2869.23},{"text":"the","start":2869.23,"end":2869.31},{"text":"representative","start":2869.31,"end":2869.91},{"text":"of","start":2869.91,"end":2869.99},{"text":"Nigeria.","start":2869.99,"end":2870.59}]},{"text":"I will now make this comment on behalf of Nigeria.","start":2871.07,"end":2874.11,"topics":[],"words":[{"text":"I","start":2871.07,"end":2871.15},{"text":"will","start":2871.15,"end":2871.31},{"text":"now","start":2871.71,"end":2871.95},{"text":"make","start":2871.95,"end":2872.19},{"text":"this","start":2872.19,"end":2872.35},{"text":"comment","start":2872.35,"end":2872.75},{"text":"on","start":2872.83,"end":2872.91},{"text":"behalf","start":2872.91,"end":2873.31},{"text":"of","start":2873.31,"end":2873.47},{"text":"Nigeria.","start":2873.47,"end":2874.11}]},{"text":"We also need clarity on the use of peer because we have the view that the word peer needs to be clarified.","start":2874.75,"end":2884.83,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."},{"key":"related-party-services","label":"Related-Party and Special Relationship Rules","description":"Several delegations questioned how the protocol should handle service payments between related parties and what the term special relationship should mean. They linked this issue to transfer pricing, associated enterprises, and the need to prevent ambiguity or duplication with existing arm’s-length rules."}],"words":[{"text":"We","start":2874.75,"end":2874.99},{"text":"also","start":2874.99,"end":2875.23},{"text":"need","start":2875.23,"end":2875.55},{"text":"clarity","start":2875.55,"end":2876.35},{"text":"on","start":2876.43,"end":2876.67},{"text":"the","start":2876.67,"end":2876.79},{"text":"use","start":2877.39,"end":2877.71},{"text":"of","start":2877.71,"end":2877.87},{"text":"peer","start":2877.87,"end":2878.59},{"text":"because","start":2878.91,"end":2879.47},{"text":"we","start":2879.55,"end":2879.71},{"text":"have","start":2879.71,"end":2879.87},{"text":"the","start":2879.87,"end":2879.95},{"text":"view","start":2879.95,"end":2880.43},{"text":"that","start":2880.67,"end":2881.07},{"text":"the","start":2882.11,"end":2882.31},{"text":"word","start":2882.35,"end":2882.63},{"text":"peer","start":2882.63,"end":2882.95},{"text":"needs","start":2882.95,"end":2883.39},{"text":"to","start":2883.39,"end":2883.67},{"text":"be","start":2883.71,"end":2884.03},{"text":"clarified.","start":2884.11,"end":2884.83}]},{"text":"For instance, if a parent company make payments in respect of his subsidiaries, in respect of expense for his subsidiaries, and they are later reimbursed or they are settled through their current accounts among each other.","start":2885.15,"end":2906.43,"topics":[{"key":"related-party-services","label":"Related-Party and Special Relationship Rules","description":"Several delegations questioned how the protocol should handle service payments between related parties and what the term special relationship should mean. They linked this issue to transfer pricing, associated enterprises, and the need to prevent ambiguity or duplication with existing arm’s-length rules."}],"words":[{"text":"For","start":2885.15,"end":2885.39},{"text":"instance,","start":2885.39,"end":2886.27},{"text":"if","start":2886.27,"end":2886.59},{"text":"a","start":2888.03,"end":2888.07},{"text":"parent","start":2888.07,"end":2888.51},{"text":"company","start":2889.59,"end":2890.03},{"text":"make","start":2890.11,"end":2890.43},{"text":"payments","start":2890.43,"end":2890.99},{"text":"in","start":2890.99,"end":2891.07},{"text":"respect","start":2891.07,"end":2891.55},{"text":"of","start":2891.55,"end":2891.79},{"text":"his","start":2891.79,"end":2891.95},{"text":"subsidiaries,","start":2891.95,"end":2893.47},{"text":"in","start":2896.03,"end":2896.11},{"text":"respect","start":2896.11,"end":2896.43},{"text":"of","start":2896.43,"end":2896.59},{"text":"expense","start":2896.59,"end":2897.15},{"text":"for","start":2897.15,"end":2897.35},{"text":"his","start":2897.35,"end":2897.47},{"text":"subsidiaries,","start":2897.47,"end":2898.35},{"text":"and","start":2898.83,"end":2899.43},{"text":"they","start":2899.43,"end":2899.55},{"text":"are","start":2899.55,"end":2899.63},{"text":"later","start":2899.63,"end":2899.99},{"text":"reimbursed","start":2899.99,"end":2900.75},{"text":"or","start":2900.75,"end":2901.23},{"text":"they","start":2901.63,"end":2901.83},{"text":"are","start":2903.23,"end":2903.31},{"text":"settled","start":2903.31,"end":2903.83},{"text":"through","start":2903.83,"end":2903.99},{"text":"their","start":2903.99,"end":2904.15},{"text":"current","start":2904.15,"end":2904.75},{"text":"accounts","start":2905.23,"end":2905.71},{"text":"among","start":2905.71,"end":2905.95},{"text":"each","start":2905.95,"end":2906.15},{"text":"other.","start":2906.15,"end":2906.43}]},{"text":"With this parent company constitute peer.","start":2906.83,"end":2909.07,"topics":[{"key":"related-party-services","label":"Related-Party and Special Relationship Rules","description":"Several delegations questioned how the protocol should handle service payments between related parties and what the term special relationship should mean. They linked this issue to transfer pricing, associated enterprises, and the need to prevent ambiguity or duplication with existing arm’s-length rules."}],"words":[{"text":"With","start":2906.83,"end":2907.11},{"text":"this","start":2907.11,"end":2907.47},{"text":"parent","start":2907.47,"end":2907.79},{"text":"company","start":2907.79,"end":2908.11},{"text":"constitute","start":2908.11,"end":2908.71},{"text":"peer.","start":2908.71,"end":2909.07}]},{"text":"So we need clarification.","start":2909.07,"end":2910.27,"topics":[{"key":"related-party-services","label":"Related-Party and Special Relationship Rules","description":"Several delegations questioned how the protocol should handle service payments between related parties and what the term special relationship should mean. They linked this issue to transfer pricing, associated enterprises, and the need to prevent ambiguity or duplication with existing arm’s-length rules."}],"words":[{"text":"So","start":2909.07,"end":2909.27},{"text":"we","start":2909.27,"end":2909.35},{"text":"need","start":2909.35,"end":2909.47},{"text":"clarification.","start":2909.47,"end":2910.27}]},{"text":"For that purpose, we need a definition so that the word peer is clearly identified.","start":2910.67,"end":2916.55,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. 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So I couldn't catch that last one.","start":2920.83,"end":2924.11,"topics":[],"words":[{"text":"Thank","start":2920.83,"end":2921.15},{"text":"you,","start":2921.15,"end":2921.23},{"text":"Nigeria.","start":2921.23,"end":2921.79},{"text":"So","start":2921.79,"end":2922.03},{"text":"I","start":2922.11,"end":2922.27},{"text":"couldn't","start":2922.59,"end":2923.15},{"text":"catch","start":2923.15,"end":2923.31},{"text":"that","start":2923.31,"end":2923.55},{"text":"last","start":2923.55,"end":2923.79},{"text":"one.","start":2923.95,"end":2924.11}]},{"text":"Which word was that?","start":2924.11,"end":2925.23,"topics":[],"words":[{"text":"Which","start":2924.11,"end":2924.51},{"text":"word","start":2924.51,"end":2924.83},{"text":"was","start":2924.83,"end":2925.03},{"text":"that?","start":2925.03,"end":2925.23}]},{"text":"The peer.","start":2925.23,"end":2925.95,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. 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are different ways of doing it and we can discuss which one is the 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greetings.","start":3175.91,"end":3180.87,"topics":[],"words":[{"text":"Co-Lead","start":3175.91,"end":3176.39},{"text":"Secretariat","start":3176.47,"end":3177.19},{"text":"and","start":3177.19,"end":3177.31},{"text":"distinguished","start":3177.31,"end":3177.79},{"text":"members,","start":3177.79,"end":3178.31},{"text":"states,","start":3179.11,"end":3179.83},{"text":"greetings.","start":3180.15,"end":3180.87}]},{"text":"We align with the statement read by the distinguished delegate of Nigeria on behalf of the Africa 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Particular concern was raised over software, digital products, cloud services, and other payments that may be classified differently across jurisdictions as royalties, services, or goods."}],"words":[{"text":"But","start":3860.43,"end":3860.63},{"text":"there's","start":3860.63,"end":3861.07},{"text":"many","start":3861.07,"end":3861.35},{"text":"other","start":3861.35,"end":3861.51},{"text":"treaties","start":3861.51,"end":3862.03},{"text":"in","start":3862.03,"end":3862.15},{"text":"which","start":3862.15,"end":3862.59},{"text":"software","start":3863.15,"end":3863.87},{"text":"is","start":3863.87,"end":3864.19},{"text":"not,","start":3864.19,"end":3864.91},{"text":"the","start":3868.03,"end":3868.19},{"text":"taxation","start":3868.19,"end":3868.75},{"text":"of","start":3868.75,"end":3868.91},{"text":"software","start":3868.91,"end":3869.55},{"text":"is","start":3869.55,"end":3869.79},{"text":"limited","start":3869.79,"end":3870.27},{"text":"by","start":3870.27,"end":3870.43},{"text":"the","start":3870.43,"end":3870.59},{"text":"treaties.","start":3870.59,"end":3871.23}]},{"text":"So We wonder whether actually article, this protocol shouldn't address those cases in which there's limitation to taxation of software.","start":3871.71,"end":3889.03,"topics":[{"key":"royalties-treatment","label":"Royalties and Software Classification","description":"Many interventions focused on how royalties should be defined and excluded from the protocol’s scope, and how that definition should interact with existing treaties. 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Veronica.","start":3945.51,"end":3952.55,"topics":[],"words":[{"text":"So","start":3945.51,"end":3945.87},{"text":"I","start":3948.67,"end":3948.83},{"text":"think","start":3948.83,"end":3949.07},{"text":"that","start":3949.07,"end":3949.31},{"text":"answers","start":3950.35,"end":3950.91},{"text":"the","start":3950.91,"end":3950.99},{"text":"question,","start":3950.99,"end":3951.63},{"text":"Veronica.","start":3952.11,"end":3952.55}]},{"text":"I hope so.","start":3952.99,"end":3953.43,"topics":[],"words":[{"text":"I","start":3952.99,"end":3953.07},{"text":"hope","start":3953.07,"end":3953.31},{"text":"so.","start":3953.31,"end":3953.43}]},{"text":"Okay.","start":3955.15,"end":3955.47,"topics":[],"words":[{"text":"Okay.","start":3955.15,"end":3955.47}]},{"text":"Thank you for those proposals and we definitely consider 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on behalf of ECB Sustainable Youth Foundation.","start":3973.13,"end":3977.61,"topics":[],"words":[{"text":"My","start":3973.13,"end":3973.29},{"text":"name","start":3973.29,"end":3973.45},{"text":"is","start":3973.45,"end":3973.61},{"text":"Bezawit","start":3973.61,"end":3973.97},{"text":"Berhanemeshkel,","start":3973.97,"end":3974.81},{"text":"speaking","start":3974.81,"end":3975.25},{"text":"on","start":3975.25,"end":3975.33},{"text":"behalf","start":3975.33,"end":3975.57},{"text":"of","start":3975.57,"end":3975.65},{"text":"ECB","start":3975.65,"end":3976.17},{"text":"Sustainable","start":3976.17,"end":3976.73},{"text":"Youth","start":3976.73,"end":3976.93},{"text":"Foundation.","start":3976.93,"end":3977.61}]},{"text":"We welcome the inclusion of a definition of royalties in paragraph 1h, which is a positive step towards transparency.","start":3978.01,"end":3982.42,"topics":[{"key":"royalties-treatment","label":"Royalties and Software Classification","description":"Many 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floor.","start":4090.53,"end":4091.29,"topics":[],"words":[{"text":"Thank","start":4090.53,"end":4090.65},{"text":"you","start":4090.65,"end":4090.73},{"text":"for","start":4090.73,"end":4090.89},{"text":"the","start":4090.89,"end":4090.97},{"text":"floor.","start":4090.97,"end":4091.29}]},{"text":"I'm delivering this intervention on behalf of the financing for development constituency for children, youth of the United Nations major group for children, youth and DMU 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definition of person should expressively address partnerships, trust, estates, physically transparent entities and other legal arrangements while remaining consistent with article one.","start":4100.09,"end":4110.49,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. 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hope we will have enough time to discuss the core articles, 5, 9 and others.","start":5163.93,"end":5168.57,"topics":[],"words":[{"text":"I","start":5163.93,"end":5164.09},{"text":"hope","start":5164.09,"end":5164.49},{"text":"we","start":5164.49,"end":5164.57},{"text":"will","start":5164.57,"end":5164.81},{"text":"have","start":5164.81,"end":5165.13},{"text":"enough","start":5165.21,"end":5165.53},{"text":"time","start":5165.53,"end":5165.73},{"text":"to","start":5165.73,"end":5165.81},{"text":"discuss","start":5165.81,"end":5166.25},{"text":"the","start":5166.25,"end":5166.41},{"text":"core","start":5166.41,"end":5166.65},{"text":"articles,","start":5166.65,"end":5167.29},{"text":"5,","start":5167.29,"end":5167.69},{"text":"9","start":5167.69,"end":5168.09},{"text":"and","start":5168.09,"end":5168.25},{"text":"others.","start":5168.25,"end":5168.57}]},{"text":"Thank 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reflecting on the discussion we had just now on the definitions, We think we need to continue to discuss to what extent we should rely on existing definitions in existing treaties and where it's appropriate to replace those for the purposes of this protocol, given that definitions may vary significantly in treaties and amending definitions here could have implications for the treaty as a whole and introduce significant complexities.","start":7580.45,"end":7626.69,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. 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Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."}],"words":[{"text":"Like","start":7711.77,"end":7712.01},{"text":"I","start":7712.01,"end":7712.09},{"text":"said,","start":7712.09,"end":7712.49},{"text":"services","start":7712.49,"end":7712.97},{"text":"are","start":7712.97,"end":7713.17},{"text":"often","start":7713.17,"end":7713.37},{"text":"bundled.","start":7713.37,"end":7714.09}]},{"text":"It makes it a very complex exercise to apply this protocol.","start":7714.09,"end":7718.09,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. 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Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."}],"words":[{"text":"However,","start":8311.73,"end":8312.13},{"text":"we","start":8312.13,"end":8312.45},{"text":"consider","start":8312.93,"end":8313.33},{"text":"that","start":8313.33,"end":8313.45},{"text":"the","start":8313.45,"end":8313.53},{"text":"current","start":8313.53,"end":8313.77},{"text":"drafting","start":8313.77,"end":8314.13},{"text":"does","start":8314.13,"end":8314.29},{"text":"not","start":8314.29,"end":8314.61},{"text":"sufficiently","start":8314.61,"end":8315.17},{"text":"clearly","start":8315.17,"end":8315.65},{"text":"establish","start":8315.97,"end":8316.37},{"text":"a","start":8316.37,"end":8316.41},{"text":"hierarchy","start":8316.41,"end":8317.09},{"text":"between","start":8317.09,"end":8317.41},{"text":"these","start":8317.41,"end":8317.53},{"text":"different","start":8317.53,"end":8317.85},{"text":"criteria.","start":8317.85,"end":8318.53}]},{"text":"In this regard, we observe that the analysis of the different nexuses seems to come from the individual perspective of each state and not jointly.","start":8318.93,"end":8328.21,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."}],"words":[{"text":"In","start":8318.93,"end":8319.01},{"text":"this","start":8319.01,"end":8319.17},{"text":"regard,","start":8319.17,"end":8319.49},{"text":"we","start":8319.49,"end":8319.81},{"text":"observe","start":8319.89,"end":8320.29},{"text":"that","start":8320.29,"end":8320.49},{"text":"the","start":8320.49,"end":8320.57},{"text":"analysis","start":8320.57,"end":8321.09},{"text":"of","start":8321.09,"end":8321.17},{"text":"the","start":8321.17,"end":8321.25},{"text":"different","start":8321.25,"end":8321.89},{"text":"nexuses","start":8323.25,"end":8323.89},{"text":"seems","start":8324.13,"end":8324.57},{"text":"to","start":8324.57,"end":8324.65},{"text":"come","start":8324.65,"end":8324.85},{"text":"from","start":8324.85,"end":8325.09},{"text":"the","start":8325.09,"end":8325.25},{"text":"individual","start":8325.41,"end":8325.89},{"text":"perspective","start":8325.89,"end":8326.45},{"text":"of","start":8326.45,"end":8326.53},{"text":"each","start":8326.53,"end":8326.61},{"text":"state","start":8326.61,"end":8327.05},{"text":"and","start":8327.05,"end":8327.21},{"text":"not","start":8327.21,"end":8327.41},{"text":"jointly.","start":8327.57,"end":8328.21}]},{"text":"This could give rise to several states simultaneously considering the conditions complied with for their taxation.","start":8328.53,"end":8337.93,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."}],"words":[{"text":"This","start":8328.53,"end":8328.73},{"text":"could","start":8328.73,"end":8328.93},{"text":"give","start":8329.13,"end":8329.33},{"text":"rise","start":8329.33,"end":8329.73},{"text":"to","start":8329.73,"end":8329.97},{"text":"several","start":8329.97,"end":8330.33},{"text":"states","start":8330.33,"end":8330.89},{"text":"simultaneously","start":8330.89,"end":8331.81},{"text":"considering","start":8332.33,"end":8332.85},{"text":"the","start":8332.85,"end":8332.97},{"text":"conditions","start":8332.97,"end":8333.69},{"text":"complied","start":8333.69,"end":8334.17},{"text":"with","start":8334.17,"end":8334.49},{"text":"for","start":8335.85,"end":8336.13},{"text":"their","start":8336.13,"end":8336.49},{"text":"taxation.","start":8337.21,"end":8337.93}]},{"text":"Just another example, just imagine an entity in state A provides a service like a market study or something like that, and a client resident in state C is the consumer of the service.","start":8337.93,"end":8352.41,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."}],"words":[{"text":"Just","start":8337.93,"end":8338.13},{"text":"another","start":8338.13,"end":8338.37},{"text":"example,","start":8338.37,"end":8339.05},{"text":"just","start":8339.37,"end":8339.69},{"text":"imagine","start":8339.69,"end":8340.41},{"text":"an","start":8341.81,"end":8341.93},{"text":"entity","start":8341.93,"end":8342.21},{"text":"in","start":8342.21,"end":8342.29},{"text":"state","start":8342.29,"end":8342.65},{"text":"A","start":8342.65,"end":8342.69},{"text":"provides","start":8342.69,"end":8343.09},{"text":"a","start":8343.09,"end":8343.13},{"text":"service","start":8343.13,"end":8343.69},{"text":"like","start":8343.69,"end":8343.93},{"text":"a","start":8343.93,"end":8344.01},{"text":"market","start":8344.41,"end":8344.81},{"text":"study","start":8344.81,"end":8345.29},{"text":"or","start":8345.29,"end":8345.41},{"text":"something","start":8345.41,"end":8345.77},{"text":"like","start":8345.77,"end":8345.89},{"text":"that,","start":8345.89,"end":8346.21},{"text":"and","start":8346.21,"end":8346.49},{"text":"a","start":8346.49,"end":8346.57},{"text":"client","start":8346.57,"end":8347.29},{"text":"resident","start":8347.29,"end":8347.81},{"text":"in","start":8347.81,"end":8347.93},{"text":"state","start":8347.93,"end":8348.33},{"text":"C","start":8348.33,"end":8349.05},{"text":"is","start":8350.49,"end":8350.73},{"text":"the","start":8350.73,"end":8350.89},{"text":"consumer","start":8351.13,"end":8351.65},{"text":"of","start":8351.65,"end":8351.77},{"text":"the","start":8351.77,"end":8351.85},{"text":"service.","start":8351.85,"end":8352.41}]},{"text":"The service is carried out by a worker in state B that engages in their activities remotely.","start":8352.41,"end":8360.49,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."}],"words":[{"text":"The","start":8352.41,"end":8352.49},{"text":"service","start":8352.49,"end":8353.13},{"text":"is","start":8353.53,"end":8354.01},{"text":"carried","start":8354.97,"end":8355.45},{"text":"out","start":8355.45,"end":8355.77},{"text":"by","start":8355.77,"end":8356.25},{"text":"a","start":8356.33,"end":8356.41},{"text":"worker","start":8356.41,"end":8356.97},{"text":"in","start":8356.97,"end":8357.13},{"text":"state","start":8357.13,"end":8357.53},{"text":"B","start":8357.53,"end":8357.93},{"text":"that","start":8357.93,"end":8358.13},{"text":"engages","start":8358.13,"end":8358.65},{"text":"in","start":8358.65,"end":8358.81},{"text":"their","start":8358.81,"end":8359.01},{"text":"activities","start":8359.01,"end":8359.61},{"text":"remotely.","start":8359.61,"end":8360.49}]},{"text":"working remotely from state B. So in this example, state B could consider that the royalties, the income from the service come from their territory in line with letter A, while the service is provided physically in that state.","start":8361.17,"end":8374.85,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."},{"key":"royalties-treatment","label":"Royalties and Software Classification","description":"Many interventions focused on how royalties should be defined and excluded from the protocol’s scope, and how that definition should interact with existing treaties. Particular concern was raised over software, digital products, cloud services, and other payments that may be classified differently across jurisdictions as royalties, services, or goods."}],"words":[{"text":"working","start":8361.17,"end":8361.57},{"text":"remotely","start":8361.57,"end":8362.05},{"text":"from","start":8362.05,"end":8362.45},{"text":"state","start":8362.45,"end":8362.85},{"text":"B.","start":8362.85,"end":8363.17},{"text":"So","start":8363.33,"end":8363.53},{"text":"in","start":8363.53,"end":8363.65},{"text":"this","start":8363.65,"end":8363.89},{"text":"example,","start":8363.89,"end":8364.37},{"text":"state","start":8364.37,"end":8364.77},{"text":"B","start":8364.77,"end":8365.17},{"text":"could","start":8365.49,"end":8365.73},{"text":"consider","start":8365.73,"end":8366.37},{"text":"that","start":8366.37,"end":8366.53},{"text":"the","start":8366.53,"end":8366.61},{"text":"royalties,","start":8366.61,"end":8367.17},{"text":"the","start":8367.17,"end":8367.29},{"text":"income","start":8367.29,"end":8367.65},{"text":"from","start":8367.65,"end":8367.81},{"text":"the","start":8367.81,"end":8367.93},{"text":"service","start":8367.93,"end":8368.37},{"text":"come","start":8368.37,"end":8368.77},{"text":"from","start":8368.77,"end":8369.25},{"text":"their","start":8369.57,"end":8369.77},{"text":"territory","start":8369.77,"end":8370.53},{"text":"in","start":8370.81,"end":8370.97},{"text":"line","start":8370.97,"end":8371.17},{"text":"with","start":8371.17,"end":8371.41},{"text":"letter","start":8371.41,"end":8372.13},{"text":"A,","start":8372.21,"end":8372.25},{"text":"while","start":8372.25,"end":8372.69},{"text":"the","start":8372.69,"end":8372.85},{"text":"service","start":8372.85,"end":8373.25},{"text":"is","start":8373.25,"end":8373.41},{"text":"provided","start":8373.41,"end":8373.85},{"text":"physically","start":8373.85,"end":8374.29},{"text":"in","start":8374.29,"end":8374.41},{"text":"that","start":8374.41,"end":8374.57},{"text":"state.","start":8374.57,"end":8374.85}]},{"text":"However, state C could also consider that they have the right to tax that income in line with letter B. So from that perspective, the condition provided for in letter A isn't complied with.","start":8374.85,"end":8387.89,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."}],"words":[{"text":"However,","start":8374.85,"end":8375.25},{"text":"state","start":8375.25,"end":8375.57},{"text":"C","start":8375.57,"end":8375.89},{"text":"could","start":8375.89,"end":8376.13},{"text":"also","start":8376.13,"end":8376.37},{"text":"consider","start":8376.37,"end":8376.85},{"text":"that","start":8376.85,"end":8377.01},{"text":"they","start":8377.01,"end":8377.25},{"text":"have","start":8377.25,"end":8377.49},{"text":"the","start":8377.49,"end":8377.57},{"text":"right","start":8377.57,"end":8378.05},{"text":"to","start":8378.53,"end":8378.77},{"text":"tax","start":8378.85,"end":8379.37},{"text":"that","start":8379.37,"end":8379.57},{"text":"income","start":8379.57,"end":8380.21},{"text":"in","start":8380.45,"end":8380.65},{"text":"line","start":8380.65,"end":8380.85},{"text":"with","start":8380.85,"end":8380.97},{"text":"letter","start":8380.97,"end":8381.29},{"text":"B.","start":8381.29,"end":8381.65},{"text":"So","start":8381.89,"end":8382.09},{"text":"from","start":8382.09,"end":8382.37},{"text":"that","start":8382.37,"end":8382.57},{"text":"perspective,","start":8382.57,"end":8383.33},{"text":"the","start":8383.65,"end":8383.77},{"text":"condition","start":8384.13,"end":8384.85},{"text":"provided","start":8384.85,"end":8385.25},{"text":"for","start":8385.25,"end":8385.45},{"text":"in","start":8385.45,"end":8385.57},{"text":"letter","start":8385.57,"end":8385.93},{"text":"A","start":8385.93,"end":8385.97},{"text":"isn't","start":8385.97,"end":8386.69},{"text":"complied","start":8387.01,"end":8387.49},{"text":"with.","start":8387.49,"end":8387.89}]},{"text":"because the service isn't provided physically in their territory, however, the consumer is resident in their state.","start":8388.61,"end":8394.49,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."}],"words":[{"text":"because","start":8388.61,"end":8388.85},{"text":"the","start":8388.85,"end":8388.93},{"text":"service","start":8388.93,"end":8389.29},{"text":"isn't","start":8389.29,"end":8389.69},{"text":"provided","start":8389.69,"end":8390.09},{"text":"physically","start":8390.09,"end":8390.49},{"text":"in","start":8390.49,"end":8390.65},{"text":"their","start":8390.65,"end":8390.81},{"text":"territory,","start":8390.81,"end":8391.37},{"text":"however,","start":8391.37,"end":8391.89},{"text":"the","start":8392.65,"end":8392.77},{"text":"consumer","start":8392.77,"end":8393.33},{"text":"is","start":8393.33,"end":8393.41},{"text":"resident","start":8393.41,"end":8393.89},{"text":"in","start":8393.89,"end":8393.97},{"text":"their","start":8393.97,"end":8394.09},{"text":"state.","start":8394.09,"end":8394.49}]},{"text":"So both state B and state C could legitimately reach the conclusion that the service is provided in their jurisdiction in line with paragraph five.","start":8394.49,"end":8403.85,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."}],"words":[{"text":"So","start":8394.49,"end":8394.89},{"text":"both","start":8395.29,"end":8395.61},{"text":"state","start":8395.61,"end":8395.93},{"text":"B","start":8395.93,"end":8396.21},{"text":"and","start":8396.21,"end":8396.41},{"text":"state","start":8396.41,"end":8396.73},{"text":"C","start":8396.73,"end":8397.21},{"text":"could","start":8397.45,"end":8397.77},{"text":"legitimately","start":8397.85,"end":8398.57},{"text":"reach","start":8398.57,"end":8398.73},{"text":"the","start":8398.73,"end":8398.85},{"text":"conclusion","start":8398.85,"end":8399.53},{"text":"that","start":8399.53,"end":8399.77},{"text":"the","start":8399.77,"end":8400.01},{"text":"service","start":8400.25,"end":8400.73},{"text":"is","start":8400.73,"end":8400.85},{"text":"provided","start":8400.85,"end":8401.37},{"text":"in","start":8401.37,"end":8401.85},{"text":"their","start":8401.85,"end":8402.01},{"text":"jurisdiction","start":8402.01,"end":8402.65},{"text":"in","start":8402.65,"end":8402.73},{"text":"line","start":8402.73,"end":8402.93},{"text":"with","start":8402.93,"end":8403.05},{"text":"paragraph","start":8403.05,"end":8403.57},{"text":"five.","start":8403.57,"end":8403.85}]},{"text":"So this test doesn't seem to adequately resolve cases where there's several different sources and this could give rise to multiple taxation and issues over double taxation.","start":8403.85,"end":8420.05,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. 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Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"I","start":8607.73,"end":8607.85},{"text":"would","start":8607.85,"end":8607.97},{"text":"also","start":8607.97,"end":8608.25},{"text":"take","start":8608.25,"end":8608.45},{"text":"this","start":8608.45,"end":8608.65},{"text":"opportunity","start":8608.65,"end":8609.57},{"text":"to","start":8609.97,"end":8610.09},{"text":"raise","start":8610.09,"end":8610.45},{"text":"a","start":8610.45,"end":8610.61},{"text":"broader","start":8610.61,"end":8611.09},{"text":"issue","start":8611.09,"end":8611.49},{"text":"concerning","start":8611.49,"end":8612.13},{"text":"the","start":8612.13,"end":8612.25},{"text":"optionality","start":8612.29,"end":8613.17},{"text":"under","start":8613.17,"end":8613.41},{"text":"the","start":8613.41,"end":8613.49},{"text":"protocol,","start":8613.49,"end":8614.21},{"text":"as","start":8615.49,"end":8615.73},{"text":"there","start":8615.73,"end":8615.85},{"text":"were","start":8615.85,"end":8615.97},{"text":"certain","start":8615.97,"end":8616.37},{"text":"interventions","start":8616.37,"end":8617.09},{"text":"on","start":8617.09,"end":8617.25},{"text":"this","start":8617.25,"end":8617.57},{"text":"aspect","start":8617.57,"end":8618.13},{"text":"yesterday.","start":8618.13,"end":8618.77}]},{"text":"In our view, the concept of optionality needs to be clearly defined and appropriately circumscribed.","start":8620.45,"end":8626.29,"topics":[{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. 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we have the comments of India from Article 5.","start":8842.21,"end":8847.73,"topics":[],"words":[{"text":"Now","start":8842.21,"end":8842.53},{"text":"we","start":8842.53,"end":8842.69},{"text":"have","start":8842.69,"end":8843.01},{"text":"the","start":8843.25,"end":8843.41},{"text":"comments","start":8843.41,"end":8843.93},{"text":"of","start":8843.93,"end":8844.05},{"text":"India","start":8844.05,"end":8844.45},{"text":"from","start":8844.45,"end":8844.85},{"text":"Article","start":8845.01,"end":8845.73},{"text":"5.","start":8847.09,"end":8847.73}]},{"text":"Let me just see.","start":8847.97,"end":8848.93,"topics":[],"words":[{"text":"Let","start":8847.97,"end":8848.09},{"text":"me","start":8848.09,"end":8848.29},{"text":"just","start":8848.29,"end":8848.65},{"text":"see.","start":8848.65,"end":8848.93}]},{"text":"I take the point and I think, you know, we probably have, there are things that works domestically and the things that needs to be in the protocol 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Nigeria.","start":8937.09,"end":8939.09,"topics":[],"words":[{"text":"With","start":8937.09,"end":8937.21},{"text":"that,","start":8937.21,"end":8937.49},{"text":"I","start":8937.49,"end":8937.65},{"text":"give","start":8937.65,"end":8937.89},{"text":"the","start":8937.89,"end":8937.97},{"text":"floor","start":8937.97,"end":8938.21},{"text":"to","start":8938.21,"end":8938.41},{"text":"Nigeria.","start":8938.41,"end":8939.09}]},{"text":"Please go ahead.","start":8939.09,"end":8939.97,"topics":[],"words":[{"text":"Please","start":8939.09,"end":8939.41},{"text":"go","start":8939.41,"end":8939.61},{"text":"ahead.","start":8939.61,"end":8939.97}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":66,"start":8944.77,"pageUrl":"/fr/asset/k1j/k1j26sdoxr?lang=en&t=8945","paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair.","start":8944.77,"end":8945.73,"topics":[],"words":[{"text":"Thank","start":8944.77,"end":8945.01},{"text":"you,","start":8945.01,"end":8945.09},{"text":"Madam","start":8945.09,"end":8945.33},{"text":"Chair.","start":8945.33,"end":8945.73}]},{"text":"I will be speaking on behalf of the 54 countries of the African 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article.","start":8955.01,"end":8961.33,"topics":[],"words":[{"text":"The","start":8955.01,"end":8955.21},{"text":"African","start":8955.21,"end":8955.57},{"text":"group","start":8955.57,"end":8955.81},{"text":"commends","start":8955.81,"end":8956.45},{"text":"the","start":8956.45,"end":8956.57},{"text":"co-leads","start":8956.61,"end":8957.33},{"text":"for","start":8957.41,"end":8957.73},{"text":"the","start":8957.73,"end":8957.81},{"text":"work","start":8957.81,"end":8958.21},{"text":"undertaken","start":8958.21,"end":8958.93},{"text":"in","start":8958.93,"end":8959.17},{"text":"providing","start":8959.17,"end":8959.69},{"text":"the","start":8959.69,"end":8959.77},{"text":"current","start":8959.77,"end":8960.29},{"text":"draft","start":8960.37,"end":8960.77},{"text":"article.","start":8960.77,"end":8961.33}]},{"text":"However, permit me to remind you of the earlier proposal that we submitted, that the AG submitted, which proposed a different drafting structure for the income articles of the protocol, particularly that Article 5 provides for a nexus rule.","start":8962.77,"end":8985.61,"topics":[{"key":"digital-presence","label":"Digital and Significant Economic Presence","description":"The discussion repeatedly returned to how the protocol should address digitalized business models that operate without traditional physical presence. 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have the view that our submitted draft present a good representation of the discussions we had at the first session and a good basis for negotiating the provisions of this 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this, the African group is willing to continue negotiation on the basis of the coal lease draft presented here on this article for 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we support many of the paragraphs as currently are drafted, We wish to draw attention to the following matter of 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paragraph 5, there is no definition for the word consumer, which will impede clarity and certainty.","start":9021.89,"end":9031.41,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."}],"words":[{"text":"In","start":9021.89,"end":9022.05},{"text":"paragraph","start":9022.05,"end":9022.65},{"text":"5,","start":9022.65,"end":9022.93},{"text":"there","start":9024.21,"end":9024.45},{"text":"is","start":9024.45,"end":9024.53},{"text":"no","start":9024.53,"end":9024.69},{"text":"definition","start":9024.69,"end":9025.33},{"text":"for","start":9025.33,"end":9025.49},{"text":"the","start":9025.49,"end":9025.61},{"text":"word","start":9025.61,"end":9025.97},{"text":"consumer,","start":9025.97,"end":9026.77},{"text":"which","start":9028.73,"end":9029.17},{"text":"will","start":9029.25,"end":9029.41},{"text":"impede","start":9029.41,"end":9029.73},{"text":"clarity","start":9029.73,"end":9030.37},{"text":"and","start":9030.49,"end":9030.69},{"text":"certainty.","start":9030.69,"end":9031.41}]},{"text":"We therefore request that there should be a clear definition for consumer.","start":9031.65,"end":9036.53,"topics":[{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. 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Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."}],"words":[{"text":"Having","start":9323.49,"end":9323.81},{"text":"one","start":9323.81,"end":9324.05},{"text":"source","start":9324.05,"end":9324.37},{"text":"rule.","start":9324.37,"end":9324.69}]},{"text":"Sorry?","start":9325.17,"end":9325.57,"topics":[],"words":[{"text":"Sorry?","start":9325.17,"end":9325.57}]},{"text":"To clarify, we agree with having one sourcing rule as set out by Norway and by Spain.","start":9325.73,"end":9330.37,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. 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Thank you.","start":9330.77,"end":9331.73,"topics":[],"words":[{"text":"Okay.","start":9330.77,"end":9331.09},{"text":"Thank","start":9331.33,"end":9331.61},{"text":"you.","start":9331.61,"end":9331.73}]},{"text":"I have Germany.","start":9361.53,"end":9362.73,"topics":[],"words":[{"text":"I","start":9361.53,"end":9361.93},{"text":"have","start":9361.93,"end":9362.17},{"text":"Germany.","start":9362.17,"end":9362.73}]},{"text":"Please go ahead, Germany.","start":9362.73,"end":9363.85,"topics":[],"words":[{"text":"Please","start":9362.73,"end":9363.05},{"text":"go","start":9363.05,"end":9363.17},{"text":"ahead,","start":9363.17,"end":9363.33},{"text":"Germany.","start":9363.33,"end":9363.85}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":72,"start":9370.41,"pageUrl":"/fr/asset/k1j/k1j26sdoxr?lang=en&t=9371","paragraphs":[{"sentences":[{"text":"Thank you, Madam Coelie.","start":9370.41,"end":9372.57,"topics":[],"words":[{"text":"Thank","start":9370.41,"end":9370.61},{"text":"you,","start":9370.61,"end":9370.69},{"text":"Madam","start":9370.69,"end":9371.05},{"text":"Coelie.","start":9372.09,"end":9372.57}]},{"text":"Germany appreciates the intention to modernise nexus rules for cross-border services.","start":9374.41,"end":9379.93,"topics":[{"key":"digital-presence","label":"Digital and Significant Economic Presence","description":"The discussion repeatedly returned to how the protocol should address digitalized business models that operate without traditional physical presence. Speakers referred to significant economic presence, remote service provision, user-based connections, and the need for nexus rules that reflect modern cross-border services rather than only physical activities."}],"words":[{"text":"Germany","start":9374.41,"end":9374.81},{"text":"appreciates","start":9374.81,"end":9375.85},{"text":"the","start":9375.85,"end":9376.05},{"text":"intention","start":9376.05,"end":9376.73},{"text":"to","start":9376.73,"end":9376.89},{"text":"modernise","start":9376.97,"end":9377.69},{"text":"nexus","start":9377.69,"end":9378.09},{"text":"rules","start":9378.09,"end":9378.41},{"text":"for","start":9378.41,"end":9378.81},{"text":"cross-border","start":9378.81,"end":9379.29},{"text":"services.","start":9379.29,"end":9379.93}]},{"text":"In our view, however, for purposes of income taxation, nexus based solely on the residence of the consumer or the payer or on the deductibility of the payment may not always establish a sufficiently close economic connection to justify the allocation of taxing rights.","start":9380.89,"end":9400.01,"topics":[{"key":"digital-presence","label":"Digital and Significant Economic Presence","description":"The discussion repeatedly returned to how the protocol should address digitalized business models that operate without traditional physical presence. 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Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"Such","start":9426.29,"end":9426.61},{"text":"clarification","start":9426.61,"end":9427.41},{"text":"would","start":9427.41,"end":9427.61},{"text":"enhance","start":9427.61,"end":9428.09},{"text":"and","start":9428.09,"end":9428.25},{"text":"review","start":9428.25,"end":9428.53},{"text":"legal","start":9428.53,"end":9428.85},{"text":"certainty","start":9428.85,"end":9429.65},{"text":"and","start":9430.17,"end":9430.29},{"text":"reduce","start":9430.29,"end":9430.69},{"text":"the","start":9430.69,"end":9430.77},{"text":"risk","start":9430.77,"end":9431.13},{"text":"of","start":9431.13,"end":9431.25},{"text":"overlapping","start":9431.25,"end":9431.97},{"text":"taxing","start":9431.97,"end":9432.37},{"text":"rights","start":9432.37,"end":9432.85},{"text":"while","start":9433.53,"end":9433.81},{"text":"preserving","start":9433.81,"end":9434.37},{"text":"the","start":9434.37,"end":9434.49},{"text":"protocol's","start":9434.49,"end":9435.09},{"text":"underlying","start":9435.09,"end":9435.65},{"text":"objective.","start":9435.65,"end":9436.29}]},{"text":"We recognize that states may require flexibility in designing domestic implementation mechanisms.","start":9437.33,"end":9443.41,"topics":[{"key":"gross-net-taxation","label":"Gross Versus Net Taxation","description":"A central policy issue was whether cross-border service income should be taxed primarily on a gross basis, with an option for taxpayers to elect net taxation, or whether net taxation should play the primary role. 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intervention.","start":9987.29,"end":9989.29,"topics":[],"words":[{"text":"Thank","start":9987.29,"end":9987.49},{"text":"you","start":9987.49,"end":9987.61},{"text":"for","start":9987.61,"end":9988.01},{"text":"that","start":9988.33,"end":9988.57},{"text":"intervention.","start":9988.57,"end":9989.29}]},{"text":"Now I have no more member states requesting the floor, so I give the floor to 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here.","start":10003.65,"end":10007.09,"topics":[],"words":[{"text":"My","start":10003.65,"end":10003.77},{"text":"name","start":10003.77,"end":10003.93},{"text":"is","start":10003.93,"end":10004.05},{"text":"Radhakrishnan","start":10004.05,"end":10004.69},{"text":"Raval","start":10004.69,"end":10005.01},{"text":"and","start":10005.09,"end":10005.33},{"text":"I","start":10005.33,"end":10005.41},{"text":"represent","start":10005.41,"end":10005.85},{"text":"BCAS","start":10005.85,"end":10006.61},{"text":"here.","start":10006.69,"end":10007.09}]},{"text":"I'm a chartered accountant based out of Mumbai.","start":10007.25,"end":10009.01,"topics":[],"words":[{"text":"I'm","start":10007.25,"end":10007.45},{"text":"a","start":10007.45,"end":10007.49},{"text":"chartered","start":10007.49,"end":10007.85},{"text":"accountant","start":10007.85,"end":10008.21},{"text":"based","start":10008.21,"end":10008.45},{"text":"out","start":10008.45,"end":10008.53},{"text":"of","start":10008.53,"end":10008.61},{"text":"Mumbai.","start":10008.61,"end":10009.01}]},{"text":"I have few technical comments.","start":10010.21,"end":10011.73,"topics":[],"words":[{"text":"I","start":10010.21,"end":10010.29},{"text":"have","start":10010.29,"end":10010.53},{"text":"few","start":10010.53,"end":10010.85},{"text":"technical","start":10010.85,"end":10011.25},{"text":"comments.","start":10011.25,"end":10011.73}]},{"text":"The first one is on the ordering rule issue.","start":10011.73,"end":10014.37,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations 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Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."}],"words":[{"text":"Let's","start":10045.13,"end":10045.41},{"text":"consider","start":10045.41,"end":10045.85},{"text":"a","start":10045.85,"end":10045.89},{"text":"situation","start":10045.89,"end":10046.57},{"text":"where","start":10047.09,"end":10047.37},{"text":"there","start":10047.37,"end":10047.53},{"text":"is","start":10047.53,"end":10047.65},{"text":"one","start":10047.65,"end":10047.85},{"text":"country","start":10047.85,"end":10048.21},{"text":"of","start":10048.21,"end":10048.33},{"text":"residence","start":10048.33,"end":10049.05},{"text":"and","start":10049.45,"end":10049.73},{"text":"three","start":10049.73,"end":10049.97},{"text":"other","start":10049.97,"end":10050.17},{"text":"countries","start":10050.17,"end":10050.73},{"text":"having","start":10050.97,"end":10051.29},{"text":"some","start":10051.29,"end":10051.49},{"text":"nexus","start":10051.49,"end":10052.09},{"text":"and","start":10052.65,"end":10052.93},{"text":"these","start":10052.93,"end":10053.13},{"text":"three","start":10053.13,"end":10053.29},{"text":"countries","start":10053.29,"end":10054.17},{"text":"are","start":10054.17,"end":10054.25},{"text":"competing","start":10054.25,"end":10054.89},{"text":"to","start":10055.37,"end":10055.45},{"text":"become","start":10055.45,"end":10055.85},{"text":"a","start":10055.93,"end":10056.01},{"text":"source","start":10056.01,"end":10056.29},{"text":"country.","start":10056.29,"end":10056.73}]},{"text":"All four countries have signed the multilateral protocol.","start":10057.73,"end":10062.57,"topics":[{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"All","start":10057.73,"end":10057.93},{"text":"four","start":10057.93,"end":10058.09},{"text":"countries","start":10058.09,"end":10058.57},{"text":"have","start":10058.57,"end":10058.81},{"text":"signed","start":10058.81,"end":10059.25},{"text":"the","start":10059.57,"end":10059.69},{"text":"multilateral","start":10059.69,"end":10060.65},{"text":"protocol.","start":10061.45,"end":10062.57}]},{"text":"Tax resident is a resident of country R. He earns the income.","start":10064.17,"end":10069.45,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."}],"words":[{"text":"Tax","start":10064.17,"end":10064.77},{"text":"resident","start":10064.77,"end":10065.29},{"text":"is","start":10065.29,"end":10065.57},{"text":"a","start":10065.61,"end":10065.69},{"text":"resident","start":10065.69,"end":10066.73},{"text":"of","start":10066.73,"end":10066.81},{"text":"country","start":10066.97,"end":10067.37},{"text":"R.","start":10067.37,"end":10067.77},{"text":"He","start":10068.41,"end":10068.65},{"text":"earns","start":10068.65,"end":10068.89},{"text":"the","start":10068.89,"end":10068.97},{"text":"income.","start":10068.97,"end":10069.45}]},{"text":"Services are performed in state A. Consumer for tax resident is in state B. And resident of state C claims the deduction for expenses.","start":10070.25,"end":10079.29,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."}],"words":[{"text":"Services","start":10070.25,"end":10070.81},{"text":"are","start":10070.81,"end":10070.89},{"text":"performed","start":10070.89,"end":10071.53},{"text":"in","start":10071.69,"end":10071.85},{"text":"state","start":10071.85,"end":10072.65},{"text":"A.","start":10073.29,"end":10073.33},{"text":"Consumer","start":10073.33,"end":10073.77},{"text":"for","start":10073.77,"end":10073.93},{"text":"tax","start":10073.93,"end":10074.21},{"text":"resident","start":10074.21,"end":10074.73},{"text":"is","start":10074.73,"end":10074.81},{"text":"in","start":10074.81,"end":10074.93},{"text":"state","start":10074.93,"end":10075.29},{"text":"B.","start":10075.29,"end":10075.69},{"text":"And","start":10076.17,"end":10076.33},{"text":"resident","start":10076.33,"end":10076.81},{"text":"of","start":10076.81,"end":10076.97},{"text":"state","start":10076.97,"end":10077.37},{"text":"C","start":10077.37,"end":10077.61},{"text":"claims","start":10077.61,"end":10077.97},{"text":"the","start":10077.97,"end":10078.05},{"text":"deduction","start":10078.05,"end":10078.45},{"text":"for","start":10078.45,"end":10078.57},{"text":"expenses.","start":10078.57,"end":10079.29}]},{"text":"Now when we apply this, will we apply Article 55 to this fact situation?","start":10080.09,"end":10086.41,"topics":[{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"Now","start":10080.09,"end":10080.33},{"text":"when","start":10080.49,"end":10080.81},{"text":"we","start":10080.81,"end":10081.05},{"text":"apply","start":10081.13,"end":10081.61},{"text":"this,","start":10081.61,"end":10082.09},{"text":"will","start":10082.73,"end":10083.05},{"text":"we","start":10083.05,"end":10083.37},{"text":"apply","start":10083.37,"end":10083.57},{"text":"Article","start":10083.57,"end":10083.93},{"text":"55","start":10083.93,"end":10084.49},{"text":"to","start":10084.97,"end":10085.13},{"text":"this","start":10085.13,"end":10085.37},{"text":"fact","start":10085.37,"end":10085.61},{"text":"situation?","start":10085.61,"end":10086.41}]},{"text":"and applying the elimination rules in Article 5, there will not be any multiple taxation.","start":10087.21,"end":10093.21,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."},{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"and","start":10087.21,"end":10087.29},{"text":"applying","start":10087.29,"end":10087.69},{"text":"the","start":10087.69,"end":10087.81},{"text":"elimination","start":10087.81,"end":10089.29},{"text":"rules","start":10089.29,"end":10089.69},{"text":"in","start":10089.77,"end":10089.93},{"text":"Article","start":10089.93,"end":10090.25},{"text":"5,","start":10090.25,"end":10090.81},{"text":"there","start":10091.29,"end":10091.53},{"text":"will","start":10091.53,"end":10091.69},{"text":"not","start":10091.69,"end":10091.97},{"text":"be","start":10091.97,"end":10092.05},{"text":"any","start":10092.05,"end":10092.21},{"text":"multiple","start":10092.21,"end":10092.57},{"text":"taxation.","start":10092.57,"end":10093.21}]},{"text":"It will automatically give a situation that there are only two states left, country R, which is a state of residence, and one of ABC will become a country of source.","start":10093.61,"end":10104.49,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."}],"words":[{"text":"It","start":10093.61,"end":10093.85},{"text":"will","start":10093.85,"end":10094.01},{"text":"automatically","start":10094.09,"end":10094.97},{"text":"give","start":10094.97,"end":10095.13},{"text":"a","start":10095.13,"end":10095.21},{"text":"situation","start":10095.21,"end":10096.01},{"text":"that","start":10096.33,"end":10096.57},{"text":"there","start":10096.57,"end":10096.77},{"text":"are","start":10096.77,"end":10096.85},{"text":"only","start":10096.85,"end":10097.05},{"text":"two","start":10097.05,"end":10097.29},{"text":"states","start":10097.29,"end":10097.61},{"text":"left,","start":10097.61,"end":10098.09},{"text":"country","start":10098.57,"end":10099.05},{"text":"R,","start":10099.05,"end":10099.33},{"text":"which","start":10099.33,"end":10099.61},{"text":"is","start":10099.61,"end":10099.73},{"text":"a","start":10099.73,"end":10099.77},{"text":"state","start":10099.77,"end":10100.01},{"text":"of","start":10100.01,"end":10100.17},{"text":"residence,","start":10100.17,"end":10100.81},{"text":"and","start":10101.21,"end":10101.49},{"text":"one","start":10101.49,"end":10101.81},{"text":"of","start":10101.81,"end":10101.93},{"text":"ABC","start":10102.01,"end":10102.73},{"text":"will","start":10103.05,"end":10103.21},{"text":"become","start":10103.21,"end":10103.53},{"text":"a","start":10103.53,"end":10103.61},{"text":"country","start":10103.61,"end":10103.93},{"text":"of","start":10103.93,"end":10104.01},{"text":"source.","start":10104.01,"end":10104.49}]},{"text":"So there's a solution which is probably working very well.","start":10104.65,"end":10108.57,"topics":[],"words":[{"text":"So","start":10104.65,"end":10104.89},{"text":"there's","start":10104.89,"end":10105.61},{"text":"a","start":10105.61,"end":10105.65},{"text":"solution","start":10105.65,"end":10106.53},{"text":"which","start":10106.53,"end":10106.77},{"text":"is","start":10106.77,"end":10106.85},{"text":"probably","start":10106.85,"end":10107.21},{"text":"working","start":10107.21,"end":10107.61},{"text":"very","start":10108.01,"end":10108.33},{"text":"well.","start":10108.33,"end":10108.57}]},{"text":"Assuming that this solution doesn't work, triangle situations are not new to the tax treaties.","start":10109.37,"end":10115.45,"topics":[{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"Assuming","start":10109.37,"end":10109.85},{"text":"that","start":10109.85,"end":10110.01},{"text":"this","start":10110.01,"end":10110.21},{"text":"solution","start":10110.21,"end":10110.57},{"text":"doesn't","start":10110.57,"end":10110.93},{"text":"work,","start":10110.93,"end":10111.13},{"text":"triangle","start":10112.41,"end":10112.89},{"text":"situations","start":10112.89,"end":10113.45},{"text":"are","start":10113.45,"end":10113.53},{"text":"not","start":10113.53,"end":10114.25},{"text":"new","start":10114.25,"end":10114.49},{"text":"to","start":10114.49,"end":10114.61},{"text":"the","start":10114.61,"end":10114.73},{"text":"tax","start":10114.73,"end":10115.01},{"text":"treaties.","start":10115.01,"end":10115.45}]},{"text":"And we do have some guidance from OECD on triangular situations.","start":10115.85,"end":10120.25,"topics":[{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"And","start":10115.85,"end":10116.09},{"text":"we","start":10116.09,"end":10116.25},{"text":"do","start":10116.25,"end":10116.41},{"text":"have","start":10116.41,"end":10116.65},{"text":"some","start":10116.65,"end":10117.13},{"text":"guidance","start":10117.45,"end":10117.89},{"text":"from","start":10117.89,"end":10118.09},{"text":"OECD","start":10118.09,"end":10118.73},{"text":"on","start":10118.97,"end":10119.13},{"text":"triangular","start":10119.13,"end":10119.61},{"text":"situations.","start":10119.61,"end":10120.25}]},{"text":"Some other comments, Article 5, 4, the opening sentence ensures that Article 9 overrides para one and two of Article 5.","start":10121.61,"end":10131.53,"topics":[{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"Some","start":10121.61,"end":10122.09},{"text":"other","start":10122.09,"end":10122.33},{"text":"comments,","start":10122.33,"end":10122.89},{"text":"Article","start":10123.29,"end":10123.69},{"text":"5,","start":10123.69,"end":10123.97},{"text":"4,","start":10123.97,"end":10124.33},{"text":"the","start":10124.89,"end":10125.01},{"text":"opening","start":10125.05,"end":10125.53},{"text":"sentence","start":10125.53,"end":10126.17},{"text":"ensures","start":10127.09,"end":10127.61},{"text":"that","start":10127.61,"end":10127.85},{"text":"Article","start":10127.85,"end":10128.21},{"text":"9","start":10128.21,"end":10128.65},{"text":"overrides","start":10129.13,"end":10129.69},{"text":"para","start":10129.69,"end":10130.01},{"text":"one","start":10130.01,"end":10130.25},{"text":"and","start":10130.25,"end":10130.37},{"text":"two","start":10130.37,"end":10130.53},{"text":"of","start":10130.53,"end":10130.65},{"text":"Article","start":10130.65,"end":10131.05},{"text":"5.","start":10131.05,"end":10131.53}]},{"text":"Now, Article 9 does not give taxing rights to the country of residence.","start":10132.09,"end":10135.69,"topics":[{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"Now,","start":10132.09,"end":10132.33},{"text":"Article","start":10132.33,"end":10132.73},{"text":"9","start":10132.73,"end":10133.05},{"text":"does","start":10133.05,"end":10133.37},{"text":"not","start":10133.37,"end":10133.53},{"text":"give","start":10133.53,"end":10133.73},{"text":"taxing","start":10133.73,"end":10134.09},{"text":"rights","start":10134.09,"end":10134.33},{"text":"to","start":10134.33,"end":10134.49},{"text":"the","start":10134.49,"end":10134.57},{"text":"country","start":10134.57,"end":10134.93},{"text":"of","start":10134.93,"end":10135.05},{"text":"residence.","start":10135.05,"end":10135.69}]},{"text":"It gives taxing rights only to the country of source.","start":10136.01,"end":10138.41,"topics":[{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"It","start":10136.01,"end":10136.17},{"text":"gives","start":10136.17,"end":10136.41},{"text":"taxing","start":10136.41,"end":10136.81},{"text":"rights","start":10136.81,"end":10137.05},{"text":"only","start":10137.05,"end":10137.29},{"text":"to","start":10137.29,"end":10137.41},{"text":"the","start":10137.41,"end":10137.49},{"text":"country","start":10137.49,"end":10137.81},{"text":"of","start":10137.81,"end":10137.89},{"text":"source.","start":10137.89,"end":10138.41}]},{"text":"So ideally reference to para one should be removed from the opening sentence of article five four.","start":10138.97,"end":10145.77,"topics":[{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"So","start":10138.97,"end":10139.05},{"text":"ideally","start":10139.05,"end":10139.61},{"text":"reference","start":10139.61,"end":10140.17},{"text":"to","start":10140.17,"end":10140.29},{"text":"para","start":10140.29,"end":10140.73},{"text":"one","start":10140.73,"end":10141.13},{"text":"should","start":10141.53,"end":10141.77},{"text":"be","start":10141.77,"end":10141.93},{"text":"removed","start":10141.93,"end":10142.57},{"text":"from","start":10142.81,"end":10143.29},{"text":"the","start":10143.45,"end":10143.53},{"text":"opening","start":10143.53,"end":10143.93},{"text":"sentence","start":10143.93,"end":10144.49},{"text":"of","start":10144.57,"end":10144.73},{"text":"article","start":10144.73,"end":10145.13},{"text":"five","start":10145.13,"end":10145.37},{"text":"four.","start":10145.37,"end":10145.77}]},{"text":"Article five four para A that does not make a reference to employees or agent, whereas article nine is applicable only when the business is performed through employees or agents.","start":10148.33,"end":10162.41,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."},{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"Article","start":10148.33,"end":10149.21},{"text":"five","start":10149.21,"end":10149.53},{"text":"four","start":10149.53,"end":10149.85},{"text":"para","start":10149.85,"end":10150.65},{"text":"A","start":10151.45,"end":10151.49},{"text":"that","start":10151.49,"end":10151.81},{"text":"does","start":10151.81,"end":10152.17},{"text":"not","start":10152.17,"end":10152.41},{"text":"make","start":10152.41,"end":10152.65},{"text":"a","start":10152.65,"end":10152.69},{"text":"reference","start":10152.69,"end":10153.21},{"text":"to","start":10153.21,"end":10153.33},{"text":"employees","start":10153.37,"end":10154.01},{"text":"or","start":10154.01,"end":10154.25},{"text":"agent,","start":10154.25,"end":10154.81},{"text":"whereas","start":10155.37,"end":10155.69},{"text":"article","start":10155.69,"end":10156.13},{"text":"nine","start":10156.13,"end":10156.41},{"text":"is","start":10156.41,"end":10156.57},{"text":"applicable","start":10156.57,"end":10157.29},{"text":"only","start":10157.69,"end":10158.05},{"text":"when","start":10158.05,"end":10158.41},{"text":"the","start":10158.49,"end":10159.21},{"text":"business","start":10159.21,"end":10159.97},{"text":"is","start":10159.97,"end":10160.09},{"text":"performed","start":10160.09,"end":10160.73},{"text":"through","start":10161.09,"end":10161.29},{"text":"employees","start":10161.29,"end":10161.69},{"text":"or","start":10161.69,"end":10161.85},{"text":"agents.","start":10161.85,"end":10162.41}]},{"text":"Now if we continue with the current draft, The source country will not have any taxing rights in a situation where the business is carried on without involving employees or agent.","start":10162.73,"end":10174.37,"topics":[{"key":"gross-net-taxation","label":"Gross Versus Net Taxation","description":"A central policy issue was whether cross-border service income should be taxed primarily on a gross basis, with an option for taxpayers to elect net taxation, or whether net taxation should play the primary role. 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On Article 5. We align and support the statement read by Nigeria on behalf of AG.","start":10211.05,"end":10220.61,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. 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an additional point on the next net basis taxation, because in our view, this should be the primary mechanism for the collection of taxes according to the protocol.","start":10733.13,"end":10746.65,"topics":[{"key":"gross-net-taxation","label":"Gross Versus Net Taxation","description":"A central policy issue was whether cross-border service income should be taxed primarily on a gross basis, with an option for taxpayers to elect net taxation, or whether net taxation should play the primary role. 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Speakers raised concerns about fairness, compliance burdens, administrative feasibility, and whether domestic procedures could make the net-basis option ineffective in practice."}],"words":[{"text":"And","start":10747.57,"end":10747.85},{"text":"the","start":10749.41,"end":10749.49},{"text":"rule","start":10749.49,"end":10749.73},{"text":"for","start":10749.73,"end":10750.09},{"text":"net-based","start":10751.65,"end":10752.29},{"text":"taxation","start":10752.29,"end":10752.77},{"text":"should","start":10752.77,"end":10752.97},{"text":"be","start":10752.97,"end":10753.25},{"text":"clarified","start":10753.49,"end":10754.17},{"text":"also","start":10754.17,"end":10754.41},{"text":"in","start":10754.41,"end":10754.53},{"text":"procedural.","start":10754.53,"end":10755.09}]}]},{"sentences":[{"text":"Terms in order to avoid application in an inconsistent manner.","start":10755.09,"end":10761.01,"topics":[{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"Terms","start":10755.09,"end":10755.45},{"text":"in","start":10755.45,"end":10755.57},{"text":"order","start":10755.57,"end":10755.81},{"text":"to","start":10755.81,"end":10755.93},{"text":"avoid","start":10755.93,"end":10756.53},{"text":"application","start":10757.81,"end":10758.61},{"text":"in","start":10758.61,"end":10758.85},{"text":"an","start":10759.21,"end":10759.49},{"text":"inconsistent","start":10759.65,"end":10760.49},{"text":"manner.","start":10760.49,"end":10761.01}]}]},{"sentences":[{"text":"And so we have a substantial concern about leaving to the source state the definition of the procedural mechanism that could result in a fragmented approach and potential inconsistencies.","start":10761.41,"end":10773.81,"topics":[{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"And","start":10761.41,"end":10761.65},{"text":"so","start":10761.65,"end":10761.81},{"text":"we","start":10761.81,"end":10761.97},{"text":"have","start":10761.97,"end":10762.13},{"text":"a","start":10762.29,"end":10762.37},{"text":"substantial","start":10762.37,"end":10762.85},{"text":"concern","start":10762.85,"end":10763.57},{"text":"about","start":10763.57,"end":10763.93},{"text":"leaving","start":10763.97,"end":10764.45},{"text":"to","start":10764.45,"end":10764.77},{"text":"the","start":10764.77,"end":10764.89},{"text":"source","start":10765.49,"end":10765.81},{"text":"state","start":10765.81,"end":10766.21},{"text":"the","start":10766.21,"end":10766.41},{"text":"definition","start":10766.45,"end":10767.21},{"text":"of","start":10767.21,"end":10767.29},{"text":"the","start":10767.29,"end":10767.37},{"text":"procedural","start":10767.37,"end":10767.89},{"text":"mechanism","start":10767.89,"end":10768.45},{"text":"that","start":10768.45,"end":10768.77},{"text":"could","start":10768.81,"end":10769.17},{"text":"result","start":10769.81,"end":10770.29},{"text":"in","start":10770.29,"end":10770.45},{"text":"a","start":10770.45,"end":10770.49},{"text":"fragmented","start":10770.49,"end":10771.25},{"text":"approach","start":10771.69,"end":10772.09},{"text":"and","start":10772.09,"end":10772.21},{"text":"potential","start":10772.21,"end":10772.77},{"text":"inconsistencies.","start":10772.77,"end":10773.81}]}]}],"speaker":{"name":null,"affiliation":"ITA","affiliation_full":"Italy","group":null,"function":"Representative"}},{"statement_number":97,"start":10774.05,"pageUrl":"/fr/asset/k1j/k1j26sdoxr?lang=en&t=10775","paragraphs":[{"sentences":[{"text":"Thanks. Thank you very much.","start":10774.05,"end":10776.05,"topics":[],"words":[{"text":"Thanks.","start":10774.05,"end":10774.45},{"text":"Thank","start":10775.21,"end":10775.37},{"text":"you","start":10775.37,"end":10775.45},{"text":"very","start":10775.45,"end":10775.69},{"text":"much.","start":10775.69,"end":10776.05}]},{"text":"Italy also clarifying the view on the gross basis taxation.","start":10776.05,"end":10780.77,"topics":[{"key":"gross-net-taxation","label":"Gross Versus Net Taxation","description":"A central policy issue was whether cross-border service income should be taxed primarily on a gross basis, with an option for taxpayers to elect net taxation, or whether net taxation should play the primary role. Speakers raised concerns about fairness, compliance burdens, administrative feasibility, and whether domestic procedures could make the net-basis option ineffective in practice."}],"words":[{"text":"Italy","start":10776.05,"end":10776.77},{"text":"also","start":10776.77,"end":10777.09},{"text":"clarifying","start":10777.09,"end":10777.97},{"text":"the","start":10777.97,"end":10778.09},{"text":"view","start":10778.09,"end":10778.45},{"text":"on","start":10778.45,"end":10778.57},{"text":"the","start":10778.69,"end":10778.81},{"text":"gross","start":10778.85,"end":10779.49},{"text":"basis","start":10779.49,"end":10779.97},{"text":"taxation.","start":10779.97,"end":10780.77}]},{"text":"I will now go to Nigeria for their second intervention.","start":10781.33,"end":10785.65,"topics":[],"words":[{"text":"I","start":10781.33,"end":10781.49},{"text":"will","start":10781.49,"end":10781.65},{"text":"now","start":10781.65,"end":10782.05},{"text":"go","start":10782.05,"end":10782.45},{"text":"to","start":10782.45,"end":10782.93},{"text":"Nigeria","start":10782.93,"end":10783.73},{"text":"for","start":10784.13,"end":10784.37},{"text":"their","start":10784.37,"end":10784.53},{"text":"second","start":10784.53,"end":10784.85},{"text":"intervention.","start":10784.85,"end":10785.65}]},{"text":"Please go ahead, Nigeria.","start":10785.65,"end":10786.69,"topics":[],"words":[{"text":"Please","start":10785.65,"end":10785.89},{"text":"go","start":10785.89,"end":10786.01},{"text":"ahead,","start":10786.01,"end":10786.21},{"text":"Nigeria.","start":10786.21,"end":10786.69}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":98,"start":10788.93,"pageUrl":"/fr/asset/k1j/k1j26sdoxr?lang=en&t=10789","paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair.","start":10788.93,"end":10790.05,"topics":[],"words":[{"text":"Thank","start":10788.93,"end":10789.17},{"text":"you,","start":10789.17,"end":10789.25},{"text":"Madam","start":10789.25,"end":10789.65},{"text":"Chair.","start":10789.65,"end":10790.05}]},{"text":"This will be the first intervention for Nigeria because I'll be speaking in my national capacity.","start":10790.85,"end":10795.97,"topics":[],"words":[{"text":"This","start":10790.85,"end":10791.17},{"text":"will","start":10791.17,"end":10791.29},{"text":"be","start":10791.29,"end":10791.41},{"text":"the","start":10791.41,"end":10791.49},{"text":"first","start":10791.49,"end":10791.81},{"text":"intervention","start":10791.81,"end":10792.37},{"text":"for","start":10792.37,"end":10792.53},{"text":"Nigeria","start":10792.53,"end":10793.09},{"text":"because","start":10793.09,"end":10793.41},{"text":"I'll","start":10793.41,"end":10793.61},{"text":"be","start":10793.61,"end":10793.73},{"text":"speaking","start":10793.73,"end":10794.13},{"text":"in","start":10794.13,"end":10794.29},{"text":"my","start":10794.29,"end":10794.45},{"text":"national","start":10794.45,"end":10795.17},{"text":"capacity.","start":10795.25,"end":10795.97}]},{"text":"Thank you, Madam Chair.","start":10796.69,"end":10797.65,"topics":[],"words":[{"text":"Thank","start":10796.69,"end":10797.01},{"text":"you,","start":10797.01,"end":10797.09},{"text":"Madam","start":10797.09,"end":10797.49},{"text":"Chair.","start":10797.49,"end":10797.65}]},{"text":"In its national capacity, Nigeria wishes to call our attention to the ambiguity in the text of paragraphs 4a and 5a.","start":10799.89,"end":10812.49,"topics":[{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."},{"key":"protocol-definitions","label":"Core Definitions and Legal Certainty","description":"A major theme was the need for clear and autonomous definitions to make the protocol workable and reduce disputes. Speakers repeatedly raised terms such as person, business, consumer, income, payer, services, enterprise, and international traffic as needing further precision or explanatory guidance."}],"words":[{"text":"In","start":10799.89,"end":10800.05},{"text":"its","start":10800.05,"end":10800.21},{"text":"national","start":10800.21,"end":10800.61},{"text":"capacity,","start":10800.61,"end":10801.33},{"text":"Nigeria","start":10802.05,"end":10802.53},{"text":"wishes","start":10802.53,"end":10803.17},{"text":"to","start":10803.33,"end":10803.49},{"text":"call","start":10803.49,"end":10803.97},{"text":"our","start":10805.45,"end":10805.69},{"text":"attention","start":10805.69,"end":10806.41},{"text":"to","start":10806.81,"end":10806.97},{"text":"the","start":10806.97,"end":10807.09},{"text":"ambiguity","start":10807.13,"end":10807.81},{"text":"in","start":10807.81,"end":10807.93},{"text":"the","start":10808.01,"end":10808.09},{"text":"text","start":10808.09,"end":10808.49},{"text":"of","start":10808.65,"end":10808.81},{"text":"paragraphs","start":10808.81,"end":10809.53},{"text":"4a","start":10810.41,"end":10811.29},{"text":"and","start":10811.45,"end":10811.61},{"text":"5a.","start":10811.61,"end":10812.49}]},{"text":"Nigeria notes that paragraph 4a is intended to be similar to and perform similar function as the throwback rule in paragraph 12aa of the UN Model Status Convention.","start":10814.33,"end":10826.65,"topics":[{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. 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Several speakers warned that the current drafting could allow more than one state to claim taxing rights over the same income unless a clearer hierarchy or single-source rule is added."},{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. 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Speakers raised concerns about fairness, compliance burdens, administrative feasibility, and whether domestic procedures could make the net-basis option ineffective in practice."}],"words":[{"text":"Nigeria","start":10883.21,"end":10883.73},{"text":"do","start":10883.73,"end":10884.17},{"text":"not","start":10884.41,"end":10884.81},{"text":"also","start":10884.89,"end":10885.53},{"text":"understand","start":10885.53,"end":10886.05},{"text":"the","start":10886.05,"end":10886.13},{"text":"need","start":10886.13,"end":10886.33},{"text":"for","start":10886.33,"end":10886.57},{"text":"the","start":10886.57,"end":10886.65},{"text":"election","start":10886.65,"end":10887.37},{"text":"option","start":10887.37,"end":10887.85},{"text":"in","start":10887.93,"end":10888.09},{"text":"paragraph","start":10888.09,"end":10888.61},{"text":"4B.","start":10888.61,"end":10889.05}]},{"text":"which allow taxpayer to elect under administrative procedure established by such state party without changing the general principle thereof to be taxed on such fee under the rules of Article 9.","start":10889.81,"end":10901.45,"topics":[{"key":"gross-net-taxation","label":"Gross Versus Net Taxation","description":"A central policy issue was whether cross-border service income should be taxed primarily on a gross basis, with an option for taxpayers to elect net taxation, or whether net taxation should play the primary role. 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Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"which","start":10889.81,"end":10890.09},{"text":"allow","start":10890.09,"end":10890.33},{"text":"taxpayer","start":10890.33,"end":10890.85},{"text":"to","start":10890.85,"end":10891.05},{"text":"elect","start":10891.05,"end":10891.53},{"text":"under","start":10891.77,"end":10892.01},{"text":"administrative","start":10892.01,"end":10892.57},{"text":"procedure","start":10892.57,"end":10893.21},{"text":"established","start":10893.53,"end":10894.05},{"text":"by","start":10894.05,"end":10894.17},{"text":"such","start":10894.17,"end":10894.45},{"text":"state","start":10894.45,"end":10894.69},{"text":"party","start":10894.69,"end":10895.13},{"text":"without","start":10895.21,"end":10895.93},{"text":"changing","start":10896.49,"end":10896.93},{"text":"the","start":10896.93,"end":10897.01},{"text":"general","start":10897.01,"end":10897.37},{"text":"principle","start":10897.37,"end":10897.93},{"text":"thereof","start":10897.93,"end":10898.41},{"text":"to","start":10898.57,"end":10898.73},{"text":"be","start":10898.73,"end":10898.89},{"text":"taxed","start":10898.89,"end":10899.21},{"text":"on","start":10899.21,"end":10899.37},{"text":"such","start":10899.37,"end":10899.61},{"text":"fee","start":10899.61,"end":10899.73},{"text":"under","start":10899.73,"end":10900.09},{"text":"the","start":10900.33,"end":10900.45},{"text":"rules","start":10900.45,"end":10900.65},{"text":"of","start":10900.65,"end":10900.81},{"text":"Article","start":10900.81,"end":10901.13},{"text":"9.","start":10901.13,"end":10901.45}]},{"text":"Why Nigeria is not averse to net basis taxation?","start":10902.65,"end":10906.33,"topics":[{"key":"gross-net-taxation","label":"Gross Versus Net Taxation","description":"A central policy issue was whether cross-border service income should be taxed primarily on a gross basis, with an option for taxpayers to elect net taxation, or whether net taxation should play the primary role. Speakers raised concerns about fairness, compliance burdens, administrative feasibility, and whether domestic procedures could make the net-basis option ineffective in practice."}],"words":[{"text":"Why","start":10902.65,"end":10902.97},{"text":"Nigeria","start":10902.97,"end":10903.61},{"text":"is","start":10903.61,"end":10903.85},{"text":"not","start":10903.85,"end":10904.17},{"text":"averse","start":10904.17,"end":10904.81},{"text":"to","start":10904.89,"end":10905.01},{"text":"net","start":10905.01,"end":10905.29},{"text":"basis","start":10905.29,"end":10905.61},{"text":"taxation?","start":10905.61,"end":10906.33}]},{"text":"In fact, we have element of net basis taxation in our domestic law.","start":10906.81,"end":10912.09,"topics":[{"key":"gross-net-taxation","label":"Gross Versus Net Taxation","description":"A central policy issue was whether cross-border service income should be taxed primarily on a gross basis, with an option for taxpayers to elect net taxation, or whether net taxation should play the primary role. Speakers raised concerns about fairness, compliance burdens, administrative feasibility, and whether domestic procedures could make the net-basis option ineffective in practice."},{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"In","start":10906.81,"end":10906.93},{"text":"fact,","start":10906.93,"end":10907.21},{"text":"we","start":10907.21,"end":10907.33},{"text":"have","start":10907.33,"end":10907.77},{"text":"element","start":10908.65,"end":10909.33},{"text":"of","start":10909.33,"end":10909.45},{"text":"net","start":10910.17,"end":10910.65},{"text":"basis","start":10910.65,"end":10910.89},{"text":"taxation","start":10910.89,"end":10911.25},{"text":"in","start":10911.25,"end":10911.37},{"text":"our","start":10911.37,"end":10911.45},{"text":"domestic","start":10911.45,"end":10911.93},{"text":"law.","start":10911.93,"end":10912.09}]},{"text":"However, we are of the view that this duplicates paragraph two, which allows for taxation in accordance with domestic law.","start":10912.89,"end":10921.33,"topics":[{"key":"gross-net-taxation","label":"Gross Versus Net Taxation","description":"A central policy issue was whether cross-border service income should be taxed primarily on a gross basis, with an option for taxpayers to elect net taxation, or whether net taxation should play the primary role. Speakers raised concerns about fairness, compliance burdens, administrative feasibility, and whether domestic procedures could make the net-basis option ineffective in practice."},{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"However,","start":10912.89,"end":10913.45},{"text":"we","start":10913.45,"end":10913.61},{"text":"are","start":10913.61,"end":10913.69},{"text":"of","start":10913.69,"end":10913.77},{"text":"the","start":10913.77,"end":10913.89},{"text":"view","start":10913.89,"end":10914.25},{"text":"that","start":10914.41,"end":10914.65},{"text":"this","start":10914.65,"end":10914.89},{"text":"duplicates","start":10914.89,"end":10915.53},{"text":"paragraph","start":10915.61,"end":10916.41},{"text":"two,","start":10916.49,"end":10916.97},{"text":"which","start":10917.53,"end":10917.77},{"text":"allows","start":10917.77,"end":10918.53},{"text":"for","start":10918.53,"end":10918.85},{"text":"taxation","start":10918.85,"end":10919.41},{"text":"in","start":10919.41,"end":10919.65},{"text":"accordance","start":10919.65,"end":10920.29},{"text":"with","start":10920.29,"end":10920.53},{"text":"domestic","start":10920.53,"end":10921.01},{"text":"law.","start":10921.01,"end":10921.33}]},{"text":"We wish to emphasize that our view is that paragraph two does not provide for gross basis taxation.","start":10922.69,"end":10929.73,"topics":[{"key":"gross-net-taxation","label":"Gross Versus Net Taxation","description":"A central policy issue was whether cross-border service income should be taxed primarily on a gross basis, with an option for taxpayers to elect net taxation, or whether net taxation should play the primary role. 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Speakers raised concerns about fairness, compliance burdens, administrative feasibility, and whether domestic procedures could make the net-basis option ineffective in practice."},{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"What","start":10930.21,"end":10930.45},{"text":"paragraph","start":10930.45,"end":10930.93},{"text":"two","start":10930.93,"end":10931.09},{"text":"provides","start":10931.09,"end":10931.65},{"text":"for","start":10931.65,"end":10931.97},{"text":"is","start":10931.97,"end":10932.21},{"text":"taxation","start":10932.21,"end":10932.93},{"text":"based","start":10932.93,"end":10933.25},{"text":"on","start":10933.25,"end":10933.73},{"text":"domestic","start":10933.89,"end":10934.69},{"text":"law.","start":10934.69,"end":10935.09}]},{"text":"This accommodates countries that taxes on net basis, gross basis, or mixture of both like Nigeria.","start":10936.05,"end":10943.33,"topics":[{"key":"gross-net-taxation","label":"Gross Versus Net Taxation","description":"A central policy issue was whether cross-border service income should be taxed primarily on a gross basis, with an option for taxpayers to elect net taxation, or whether net taxation should play the primary role. 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Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"This","start":10936.05,"end":10936.37},{"text":"accommodates","start":10936.49,"end":10937.09},{"text":"countries","start":10937.09,"end":10937.73},{"text":"that","start":10937.97,"end":10938.25},{"text":"taxes","start":10938.25,"end":10938.61},{"text":"on","start":10938.61,"end":10938.77},{"text":"net","start":10938.77,"end":10939.01},{"text":"basis,","start":10939.01,"end":10939.57},{"text":"gross","start":10940.29,"end":10940.61},{"text":"basis,","start":10940.61,"end":10941.17},{"text":"or","start":10941.41,"end":10941.57},{"text":"mixture","start":10941.57,"end":10942.01},{"text":"of","start":10942.01,"end":10942.13},{"text":"both","start":10942.13,"end":10942.45},{"text":"like","start":10942.53,"end":10942.77},{"text":"Nigeria.","start":10942.77,"end":10943.33}]},{"text":"If the only basis of taxation by a country for both resident and non-resident is gross basis.","start":10944.45,"end":10950.05,"topics":[{"key":"gross-net-taxation","label":"Gross Versus Net Taxation","description":"A central policy issue was whether cross-border service income should be taxed primarily on a gross basis, with an option for taxpayers to elect net taxation, or whether net taxation should play the primary role. 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Speakers raised concerns about fairness, compliance burdens, administrative feasibility, and whether domestic procedures could make the net-basis option ineffective in practice."},{"key":"treaty-coordination","label":"Coordination with Existing Treaties and Domestic Law","description":"Another recurring topic was how the protocol should interact with bilateral tax treaties, domestic tax definitions, and the broader convention. 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Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"Which","start":10960.33,"end":10960.65},{"text":"domestic","start":10960.69,"end":10961.17},{"text":"law","start":10961.25,"end":10961.57},{"text":"will","start":10961.89,"end":10962.21},{"text":"be","start":10962.21,"end":10962.37},{"text":"used","start":10962.37,"end":10962.65},{"text":"to","start":10962.65,"end":10962.73},{"text":"implement","start":10962.73,"end":10963.33},{"text":"such","start":10963.33,"end":10963.89},{"text":"taxation?","start":10964.05,"end":10964.77}]},{"text":"Will this not create discriminatory issue for domestic countries if they are taxed on gross basis but the non-resident are taxed on net basis?","start":10967.57,"end":10976.21,"topics":[{"key":"gross-net-taxation","label":"Gross Versus Net Taxation","description":"A central policy issue was whether cross-border service income should be taxed primarily on a gross basis, with an option for taxpayers to elect net taxation, or whether net taxation should play the primary role. Speakers raised concerns about fairness, compliance burdens, administrative feasibility, and whether domestic procedures could make the net-basis option ineffective in practice."}],"words":[{"text":"Will","start":10967.57,"end":10967.77},{"text":"this","start":10967.77,"end":10967.97},{"text":"not","start":10967.97,"end":10968.25},{"text":"create","start":10968.25,"end":10968.69},{"text":"discriminatory","start":10968.85,"end":10969.73},{"text":"issue","start":10969.73,"end":10970.13},{"text":"for","start":10970.21,"end":10970.41},{"text":"domestic","start":10970.41,"end":10970.89},{"text":"countries","start":10970.89,"end":10971.49},{"text":"if","start":10971.97,"end":10972.21},{"text":"they","start":10972.21,"end":10972.33},{"text":"are","start":10972.33,"end":10972.41},{"text":"taxed","start":10972.41,"end":10972.77},{"text":"on","start":10972.77,"end":10972.85},{"text":"gross","start":10972.85,"end":10973.49},{"text":"basis","start":10973.49,"end":10973.97},{"text":"but","start":10974.13,"end":10974.29},{"text":"the","start":10974.29,"end":10974.37},{"text":"non-resident","start":10974.37,"end":10975.01},{"text":"are","start":10975.01,"end":10975.09},{"text":"taxed","start":10975.09,"end":10975.41},{"text":"on","start":10975.41,"end":10975.53},{"text":"net","start":10975.53,"end":10975.73},{"text":"basis?","start":10975.73,"end":10976.21}]},{"text":"The emphasis should be our view is that we should rather emphasize on non-discrimination, which is already contained in paragraph two of Article nine.","start":10977.61,"end":10986.41,"topics":[{"key":"gross-net-taxation","label":"Gross Versus Net Taxation","description":"A central policy issue was whether cross-border service income should be taxed primarily on a gross basis, with an option for taxpayers to elect net taxation, or whether net taxation should play the primary role. 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Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"The","start":10977.61,"end":10977.73},{"text":"emphasis","start":10977.77,"end":10978.33},{"text":"should","start":10978.33,"end":10978.73},{"text":"be","start":10978.73,"end":10979.13},{"text":"our","start":10979.37,"end":10979.61},{"text":"view","start":10979.61,"end":10980.01},{"text":"is","start":10980.09,"end":10980.25},{"text":"that","start":10980.25,"end":10980.41},{"text":"we","start":10980.41,"end":10980.53},{"text":"should","start":10980.53,"end":10980.73},{"text":"rather","start":10980.73,"end":10981.05},{"text":"emphasize","start":10981.05,"end":10981.69},{"text":"on","start":10981.69,"end":10982.13},{"text":"non-discrimination,","start":10982.13,"end":10983.13},{"text":"which","start":10983.53,"end":10983.85},{"text":"is","start":10983.85,"end":10983.93},{"text":"already","start":10983.93,"end":10984.25},{"text":"contained","start":10984.25,"end":10984.57},{"text":"in","start":10984.57,"end":10984.65},{"text":"paragraph","start":10984.65,"end":10985.01},{"text":"two","start":10985.01,"end":10985.29},{"text":"of","start":10985.45,"end":10985.69},{"text":"Article","start":10985.69,"end":10986.09},{"text":"nine.","start":10986.09,"end":10986.41}]},{"text":"If a country is taxing on debt, it should tax both resident and non-resident on that based on its domestic law.","start":10986.73,"end":10993.53,"topics":[{"key":"gross-net-taxation","label":"Gross Versus Net Taxation","description":"A central policy issue was whether cross-border service income should be taxed primarily on a gross basis, with an option for taxpayers to elect net taxation, or whether net taxation should play the primary role. 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Thank you, Madam Co-Lead.","start":11020.61,"end":11023.33,"topics":[],"words":[{"text":"Thank","start":11020.61,"end":11020.85},{"text":"you,","start":11020.85,"end":11020.93},{"text":"Madam.","start":11020.93,"end":11021.21},{"text":"Thank","start":11022.21,"end":11022.45},{"text":"you,","start":11022.45,"end":11022.53},{"text":"Madam","start":11022.53,"end":11022.85},{"text":"Co-Lead.","start":11022.85,"end":11023.33}]},{"text":"And in making the presentation, we align with what Nigeria presented on behalf of the Africa group.","start":11023.49,"end":11030.45,"topics":[],"words":[{"text":"And","start":11023.49,"end":11023.89},{"text":"in","start":11024.77,"end":11025.09},{"text":"making","start":11025.09,"end":11025.49},{"text":"the","start":11025.49,"end":11025.57},{"text":"presentation,","start":11025.57,"end":11026.37},{"text":"we","start":11027.01,"end":11027.25},{"text":"align","start":11027.25,"end":11027.65},{"text":"with","start":11027.65,"end":11027.85},{"text":"what","start":11028.01,"end":11028.45},{"text":"Nigeria","start":11028.45,"end":11028.85},{"text":"presented","start":11028.85,"end":11029.37},{"text":"on","start":11029.37,"end":11029.49},{"text":"behalf","start":11029.49,"end":11029.69},{"text":"of","start":11029.69,"end":11029.81},{"text":"the","start":11029.89,"end":11030.01},{"text":"Africa","start":11030.01,"end":11030.29},{"text":"group.","start":11030.29,"end":11030.45}]},{"text":"And actually, we want to state the obvious.","start":11031.65,"end":11034.53,"topics":[],"words":[{"text":"And","start":11031.65,"end":11031.89},{"text":"actually,","start":11031.97,"end":11032.61},{"text":"we","start":11032.61,"end":11032.69},{"text":"want","start":11032.69,"end":11033.05},{"text":"to","start":11033.05,"end":11033.13},{"text":"state","start":11033.13,"end":11033.65},{"text":"the","start":11033.65,"end":11033.77},{"text":"obvious.","start":11033.89,"end":11034.53}]},{"text":"One, we all agree that business models have changed.","start":11036.05,"end":11039.81,"topics":[{"key":"digital-presence","label":"Digital and Significant Economic Presence","description":"The discussion repeatedly returned to how the protocol should address digitalized business models that operate without traditional physical presence. 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CFS.","start":11125.61,"end":11132.01,"topics":[],"words":[{"text":"I","start":11125.61,"end":11125.85},{"text":"don't","start":11125.85,"end":11126.17},{"text":"have","start":11126.17,"end":11126.33},{"text":"any","start":11126.33,"end":11126.53},{"text":"other","start":11126.53,"end":11126.73},{"text":"member","start":11126.73,"end":11127.05},{"text":"states","start":11127.05,"end":11127.45},{"text":"now,","start":11127.45,"end":11127.77},{"text":"so","start":11127.77,"end":11128.25},{"text":"I'll","start":11128.25,"end":11128.53},{"text":"give","start":11128.53,"end":11128.69},{"text":"the","start":11128.69,"end":11128.77},{"text":"floor","start":11128.77,"end":11129.05},{"text":"to","start":11129.05,"end":11129.69},{"text":"CFS.","start":11130.81,"end":11132.01}]},{"text":"Please go ahead and present yourself.","start":11132.33,"end":11134.25,"topics":[],"words":[{"text":"Please","start":11132.33,"end":11132.81},{"text":"go","start":11132.81,"end":11133.01},{"text":"ahead","start":11133.01,"end":11133.29},{"text":"and","start":11133.29,"end":11133.49},{"text":"present","start":11133.49,"end":11133.89},{"text":"yourself.","start":11133.89,"end":11134.25}]}]}],"speaker":{"name":"Lisa","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":102,"start":11134.97,"pageUrl":"/fr/asset/k1j/k1j26sdoxr?lang=en&t=11135","paragraphs":[{"sentences":[{"text":"Thank you so much, Madam Collett.","start":11134.97,"end":11136.37,"topics":[],"words":[{"text":"Thank","start":11134.97,"end":11135.09},{"text":"you","start":11135.09,"end":11135.17},{"text":"so","start":11135.17,"end":11135.29},{"text":"much,","start":11135.29,"end":11135.57},{"text":"Madam","start":11135.57,"end":11135.89},{"text":"Collett.","start":11135.89,"end":11136.37}]},{"text":"My name is Leila Latif, representing the Committee on Fiscal Studies from the University of Nairobi.","start":11136.69,"end":11142.05,"topics":[],"words":[{"text":"My","start":11136.69,"end":11136.89},{"text":"name","start":11136.89,"end":11137.09},{"text":"is","start":11137.09,"end":11137.41},{"text":"Leila","start":11137.41,"end":11137.73},{"text":"Latif,","start":11137.73,"end":11138.21},{"text":"representing","start":11138.21,"end":11138.85},{"text":"the","start":11138.85,"end":11138.97},{"text":"Committee","start":11139.09,"end":11139.45},{"text":"on","start":11139.45,"end":11139.57},{"text":"Fiscal","start":11139.57,"end":11139.93},{"text":"Studies","start":11139.93,"end":11140.37},{"text":"from","start":11140.37,"end":11140.57},{"text":"the","start":11140.57,"end":11140.65},{"text":"University","start":11140.69,"end":11141.33},{"text":"of","start":11141.33,"end":11141.49},{"text":"Nairobi.","start":11141.49,"end":11142.05}]},{"text":"And on Article 5, I have two points to 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Speakers debated when the protocol should rely on existing instruments and domestic law, and when it should create autonomous multilateral rules to avoid inconsistent interpretation across states."}],"words":[{"text":"not","start":11199.45,"end":11199.85},{"text":"one","start":11199.93,"end":11200.33},{"text":"source","start":11200.33,"end":11200.65},{"text":"country","start":11200.65,"end":11201.13},{"text":"against","start":11201.13,"end":11201.61},{"text":"another.","start":11201.61,"end":11202.13}]},{"text":"So we are proposing an insertion to the paragraph to state that where two countries rely on different tests, the country relying on the test that comes first in the list has the taxing right.","start":11202.69,"end":11213.53,"topics":[{"key":"service-nexus","label":"Nexus and Sourcing for Service Income","description":"Delegations discussed how to determine where fees for services arise, including the ordering of physical performance, consumer location, and payer location. 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