{"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/k1m/k1m4rlusia?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/k1m/k1m4rlusia.txt","guide":"/llms.txt"},"video":{"id":"k1m/k1m4rlusia","kaltura_id":"1_m4rlusia","title":"(2nd meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","clean_title":"(2nd meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","url":"https://webtv.un.org/en/asset/k1m/k1m4rlusia","date":"2026-02-02T00:00:00.000Z","scheduled_time":"2026-02-02T20:00:00.000Z","status":"finished","duration":"02:26:03","category":"Economic and Social Council","body":"Economic and Social Council","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1m/k1m4rlusia"},"metadata":{"summary":"The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February.","description":"Framework Convention\n(Continued) Discussion on the provisions in the updated draft framework convention template\nThe United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation.\nThis Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","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","INTERGOVERNMENTAL ORGANIZATIONS"],"corporate_name":["DEPARTMENT OF ECONOMIC AND SOCIAL AFFAIRS - DESA"],"speaker_affiliation":[],"related_documents":[{"title":"Intergovernmental Negotiating Committee website","url":"https://financing.desa.un.org/unfcitc"},{"title":"International Tax Cooperation website","url":"https://financing.desa.un.org/international-tax-cooperation"}]},"transcript":{"transcript_id":"686aaf01-acff-4563-951e-f0bd239ef33b","language":"en","data":[{"statement_number":1,"start":0.96,"pageUrl":"/fr/asset/k1m/k1m4rlusia?lang=en&t=1","paragraphs":[{"sentences":[{"text":"Hello everyone.","start":0.96,"end":1.52,"topics":[],"words":[{"text":"Hello","start":0.96,"end":1.2},{"text":"everyone.","start":1.2,"end":1.52}]},{"text":"Welcome back.","start":2.08,"end":2.8,"topics":[],"words":[{"text":"Welcome","start":2.08,"end":2.52},{"text":"back.","start":2.52,"end":2.8}]},{"text":"I hope everyone enjoyed the lunch.","start":3.12,"end":6.32,"topics":[],"words":[{"text":"I","start":3.12,"end":3.4},{"text":"hope","start":3.4,"end":3.64},{"text":"everyone","start":3.64,"end":4},{"text":"enjoyed","start":4,"end":4.64},{"text":"the","start":5.6,"end":5.92},{"text":"lunch.","start":5.92,"end":6.32}]}]},{"sentences":[{"text":"Now we're gonna continue our discussions for the Framework convention work stream.","start":9.12,"end":14.4,"topics":[],"words":[{"text":"Now","start":9.12,"end":9.4},{"text":"we're","start":9.4,"end":9.64},{"text":"gonna","start":9.64,"end":10.08},{"text":"continue","start":10.16,"end":10.56},{"text":"our","start":10.64,"end":10.96},{"text":"discussions","start":10.96,"end":11.6},{"text":"for","start":11.68,"end":12},{"text":"the","start":12,"end":12.24},{"text":"Framework","start":12.24,"end":12.64},{"text":"convention","start":12.64,"end":13.28},{"text":"work","start":13.52,"end":13.88},{"text":"stream.","start":13.88,"end":14.4}]},{"text":"1. We before the lunch break we finished or we were done by the discussions of Article 4, in which we get all the requests for 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new rendition, basically, or proposed rendition, let me put that way, is that the state parties agree that all jurisdictions in which value is created, markets are located, revenues are generated or economic activities take place have a right to tax a portion of the income generated from such 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shall take such actions as are necessary to ensure a fair allocation of taxing rights among all such jurisdictions, including renegotiating renegotiation of existing tax agreements that are inconsistent with this 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this is the new proposed read mission for discussion and I would like to open the floor for members to give their 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india, please.","start":246.63,"end":248.39,"topics":[],"words":[{"text":"So","start":246.63,"end":246.87},{"text":"india,","start":247.59,"end":247.99},{"text":"please.","start":247.99,"end":248.39}]}]}],"speaker":{"name":"Daniel","affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":3,"start":253.43,"pageUrl":"/fr/asset/k1m/k1m4rlusia?lang=en&t=254","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":253.43,"end":254.31,"topics":[],"words":[{"text":"Thank","start":253.43,"end":253.79},{"text":"you,","start":253.79,"end":253.99},{"text":"Chair.","start":253.99,"end":254.31}]}]},{"sentences":[{"text":"We appreciate the intent of this article to recognize the principal that jurisdictions in which value is created, markets are located, revenues are generated, or economic activities take place have legitimate taxing rights.","start":257.51,"end":273.699,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing 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Views diverge on how broadly to list and apply these factors within a fair allocation framework."},{"key":"seville-commitment-language","label":"Use of Sevilla Commitment Language","description":"Proposals to ground Article 5 in previously agreed Sevilla language (e.g., taxes paid where economic activity occurs and value is created, consistent with national and international law). 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Views diverge on how broadly to list and apply these factors within a fair allocation framework."}],"words":[{"text":"The","start":315.07,"end":315.19},{"text":"core","start":315.19,"end":315.47},{"text":"value","start":315.47,"end":315.75},{"text":"of","start":315.75,"end":315.99},{"text":"this","start":315.99,"end":316.19},{"text":"Article","start":316.19,"end":316.51},{"text":"lies","start":316.67,"end":317.07},{"text":"in","start":317.07,"end":317.27},{"text":"recognizing","start":317.27,"end":317.91},{"text":"the","start":317.91,"end":318.11},{"text":"factors","start":318.11,"end":318.55},{"text":"or","start":318.55,"end":318.75},{"text":"the","start":318.75,"end":318.87},{"text":"nexus","start":318.87,"end":319.43},{"text":"principles","start":319.43,"end":320.03},{"text":"that","start":320.67,"end":320.99},{"text":"underpin","start":320.99,"end":321.51},{"text":"a","start":321.51,"end":321.63},{"text":"fair","start":321.63,"end":321.79},{"text":"allocation","start":321.79,"end":322.31},{"text":"of","start":322.31,"end":322.51},{"text":"taxing","start":322.51,"end":322.99},{"text":"rights","start":322.99,"end":323.31},{"text":"which","start":323.39,"end":323.67},{"text":"is","start":323.67,"end":323.95},{"text":"value","start":324.43,"end":324.83},{"text":"creation,","start":324.83,"end":325.47},{"text":"location","start":325.63,"end":326.11},{"text":"of","start":326.11,"end":326.35},{"text":"markets,","start":326.35,"end":326.95},{"text":"revenue","start":326.95,"end":327.43},{"text":"generation","start":327.43,"end":327.91},{"text":"and","start":327.91,"end":328.19},{"text":"place","start":328.19,"end":328.43},{"text":"of","start":328.43,"end":328.63},{"text":"economic","start":328.63,"end":328.91},{"text":"activities.","start":328.99,"end":329.55}]},{"text":"And we believe that the Article should be incurred in these foundational principles without prejudging the manner or quantum of allocation.","start":330.75,"end":338.75,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. Views diverge on how broadly to list and apply these factors within a fair allocation framework."},{"key":"portion-of-income-language","label":"‘Portion of Income’ Language","description":"Concerns about referencing the taxation of a ‘portion of income’ without an agreed allocation methodology or definitions. 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Some favor binding commitments to ensure effective application."}],"words":[{"text":"Our","start":340.92,"end":341.08},{"text":"second","start":341.08,"end":341.4},{"text":"concern","start":341.72,"end":342.12},{"text":"is","start":342.12,"end":342.44},{"text":"regarding","start":342.44,"end":342.88},{"text":"the","start":342.88,"end":343.08},{"text":"phrase","start":343.08,"end":343.48},{"text":"renegotiation","start":343.48,"end":344.56},{"text":"of","start":344.56,"end":344.76},{"text":"existing","start":344.76,"end":345.24},{"text":"tax","start":345.24,"end":345.56},{"text":"agreements","start":345.72,"end":346.44},{"text":"and","start":348.44,"end":348.72},{"text":"we","start":348.72,"end":348.92},{"text":"note","start":348.92,"end":349.32},{"text":"that","start":349.32,"end":349.52},{"text":"the","start":349.52,"end":349.68},{"text":"reference","start":349.68,"end":350.12},{"text":"to","start":350.12,"end":350.36},{"text":"including","start":350.36,"end":350.68},{"text":"renegotiation","start":351.08,"end":352.08},{"text":"of","start":352.08,"end":352.24},{"text":"existing","start":352.24,"end":352.68},{"text":"tax","start":352.68,"end":353},{"text":"agreements","start":353,"end":353.64},{"text":"that","start":353.64,"end":353.92},{"text":"are","start":353.92,"end":354.12},{"text":"inconsistent","start":354.12,"end":354.96},{"text":"with","start":354.96,"end":355.12},{"text":"this","start":355.12,"end":355.32},{"text":"Article","start":355.32,"end":355.64},{"text":"it","start":356.52,"end":356.92},{"text":"introduces","start":357.4,"end":358.24},{"text":"an","start":358.24,"end":358.52},{"text":"operational","start":358.52,"end":359},{"text":"and","start":359.16,"end":359.52},{"text":"implementation","start":359.52,"end":360.24},{"text":"related","start":360.24,"end":360.6},{"text":"obligation.","start":360.6,"end":361.32}]},{"text":"It's been our consistent position that the Framework Convention should remain a high level principle based instrument, while operational aspects, including treaty renegotiation implementation mechanisms should be addressed through protocols or subsequent instruments as may be appropriate.","start":362.36,"end":381.22,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."},{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."},{"key":"implementation-and-coordination","label":"Implementation and Coordination Measures","description":"Support for practical steps—domestic measures, simplified nexus and allocation rules, and coordinated approaches—to operationalize fair allocation and minimize over‑ and non‑taxation. Some favor binding commitments to ensure effective application."}],"words":[{"text":"It's","start":362.36,"end":362.8},{"text":"been","start":362.8,"end":362.96},{"text":"our","start":362.96,"end":363.12},{"text":"consistent","start":363.12,"end":363.68},{"text":"position","start":363.68,"end":364.04},{"text":"that","start":364.44,"end":364.72},{"text":"the","start":364.72,"end":364.88},{"text":"Framework","start":364.88,"end":365.28},{"text":"Convention","start":365.28,"end":365.88},{"text":"should","start":365.88,"end":366.12},{"text":"remain","start":366.12,"end":366.48},{"text":"a","start":366.48,"end":366.72},{"text":"high","start":366.72,"end":366.88},{"text":"level","start":366.88,"end":367.12},{"text":"principle","start":367.12,"end":367.64},{"text":"based","start":367.64,"end":367.96},{"text":"instrument,","start":367.96,"end":368.52},{"text":"while","start":369.46,"end":369.66},{"text":"operational","start":369.66,"end":370.26},{"text":"aspects,","start":370.34,"end":371.06},{"text":"including","start":371.62,"end":372.02},{"text":"treaty","start":372.18,"end":372.82},{"text":"renegotiation","start":372.9,"end":374.02},{"text":"implementation","start":374.02,"end":374.86},{"text":"mechanisms","start":374.86,"end":375.7},{"text":"should","start":375.7,"end":375.9},{"text":"be","start":375.9,"end":376.06},{"text":"addressed","start":376.06,"end":376.74},{"text":"through","start":377.06,"end":377.42},{"text":"protocols","start":377.42,"end":378.06},{"text":"or","start":378.06,"end":378.26},{"text":"subsequent","start":378.26,"end":378.9},{"text":"instruments","start":379.3,"end":379.86},{"text":"as","start":380.02,"end":380.34},{"text":"may","start":380.34,"end":380.54},{"text":"be","start":380.54,"end":380.7},{"text":"appropriate.","start":380.7,"end":381.22}]},{"text":"Accordingly, we support retaining this Article in a principle based form focused on recognizing the relevant nexus factors for fair allocation of taxing rights while deleting the wordings which point towards any kind of an allocation methodology and treaty negotiations to future protocols.","start":382.74,"end":400.87,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."},{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. Views diverge on how broadly to list and apply these factors within a fair allocation framework."},{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."}],"words":[{"text":"Accordingly,","start":382.74,"end":383.42},{"text":"we","start":383.42,"end":383.58},{"text":"support","start":383.58,"end":383.82},{"text":"retaining","start":383.82,"end":384.3},{"text":"this","start":384.3,"end":384.5},{"text":"Article","start":384.5,"end":384.82},{"text":"in","start":384.82,"end":385.059},{"text":"a","start":385.059,"end":385.18},{"text":"principle","start":385.18,"end":385.58},{"text":"based","start":385.58,"end":385.9},{"text":"form","start":385.9,"end":386.26},{"text":"focused","start":386.74,"end":387.26},{"text":"on","start":387.26,"end":387.42},{"text":"recognizing","start":387.42,"end":388.1},{"text":"the","start":388.1,"end":388.3},{"text":"relevant","start":388.3,"end":388.78},{"text":"nexus","start":388.78,"end":389.34},{"text":"factors","start":389.34,"end":389.94},{"text":"for","start":390.26,"end":390.62},{"text":"fair","start":390.62,"end":390.9},{"text":"allocation","start":390.9,"end":391.42},{"text":"of","start":391.42,"end":391.58},{"text":"taxing","start":391.58,"end":392.02},{"text":"rights","start":392.02,"end":392.34},{"text":"while","start":393.06,"end":393.38},{"text":"deleting","start":393.38,"end":393.82},{"text":"the","start":393.82,"end":393.98},{"text":"wordings","start":393.98,"end":394.5},{"text":"which","start":394.95,"end":395.11},{"text":"point","start":395.11,"end":395.39},{"text":"towards","start":395.39,"end":395.79},{"text":"any","start":395.79,"end":396.03},{"text":"kind","start":396.03,"end":396.19},{"text":"of","start":396.19,"end":396.35},{"text":"an","start":396.35,"end":396.51},{"text":"allocation","start":396.51,"end":397.07},{"text":"methodology","start":397.07,"end":397.67},{"text":"and","start":397.75,"end":398.15},{"text":"treaty","start":398.23,"end":398.75},{"text":"negotiations","start":398.75,"end":399.39},{"text":"to","start":399.39,"end":399.71},{"text":"future","start":399.71,"end":400.07},{"text":"protocols.","start":400.07,"end":400.87}]},{"text":"Thank you Chair.","start":400.95,"end":401.75,"topics":[],"words":[{"text":"Thank","start":400.95,"end":401.31},{"text":"you","start":401.31,"end":401.47},{"text":"Chair.","start":401.47,"end":401.75}]}]}],"speaker":{"name":null,"affiliation":"IND","affiliation_full":"India","group":null,"function":"Representative"}},{"statement_number":4,"start":406.15,"pageUrl":"/fr/asset/k1m/k1m4rlusia?lang=en&t=407","paragraphs":[{"sentences":[{"text":"Thank you, India.","start":406.15,"end":406.95,"topics":[],"words":[{"text":"Thank","start":406.15,"end":406.47},{"text":"you,","start":406.47,"end":406.63},{"text":"India.","start":406.63,"end":406.95}]},{"text":"Chechnya, please.","start":407.03,"end":408.07,"topics":[],"words":[{"text":"Chechnya,","start":407.03,"end":407.75},{"text":"please.","start":407.75,"end":408.07}]}]}],"speaker":{"name":"Daniel","affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":5,"start":410.31,"pageUrl":"/fr/asset/k1m/k1m4rlusia?lang=en&t=411","paragraphs":[{"sentences":[{"text":"Thank you Mr. Cody for giving me the floor.","start":410.31,"end":412.71,"topics":[],"words":[{"text":"Thank","start":410.31,"end":410.709},{"text":"you","start":410.709,"end":410.87},{"text":"Mr.","start":410.87,"end":411.11},{"text":"Cody","start":411.11,"end":411.59},{"text":"for","start":411.59,"end":411.79},{"text":"giving","start":411.79,"end":411.99},{"text":"me","start":411.99,"end":412.11},{"text":"the","start":412.11,"end":412.27},{"text":"floor.","start":412.27,"end":412.71}]},{"text":"Czechia believes, in line with the previous intervention made by the distinguished delegate of Germany that the Framework Convention should be a Framework Convention.","start":413.59,"end":423.52,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. 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regards the first part of the Article 5's text, we have explained our reservations to the text and terms used in our previous written comments regarding the new text of Article 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current drafting states that the existing text agreements should be renegotiated if they are inconsistent with Article 5.","start":468.8,"end":476.79,"topics":[{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. 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Delegations stress coordination and safeguards to avoid overlapping claims and maintain a stable investment climate."}],"words":[{"text":"First,","start":482.31,"end":482.71},{"text":"the","start":483.43,"end":483.75},{"text":"text","start":483.75,"end":484.07},{"text":"of","start":484.07,"end":484.23},{"text":"the","start":484.23,"end":484.39},{"text":"Article","start":484.39,"end":484.71},{"text":"uses","start":485.35,"end":485.91},{"text":"vague","start":485.91,"end":486.27},{"text":"undefined","start":486.27,"end":486.91},{"text":"terms","start":486.91,"end":487.27},{"text":"such","start":487.27,"end":487.55},{"text":"as","start":487.55,"end":487.75},{"text":"fair","start":487.75,"end":487.99},{"text":"allocation,","start":487.99,"end":488.71},{"text":"which","start":489.43,"end":489.75},{"text":"makes","start":489.75,"end":490.03},{"text":"legal","start":490.03,"end":490.47},{"text":"application","start":490.47,"end":490.95},{"text":"of","start":490.95,"end":491.11},{"text":"the","start":491.11,"end":491.23},{"text":"Article","start":491.23,"end":491.51},{"text":"difficult","start":491.59,"end":492.07},{"text":"and","start":492.07,"end":492.27},{"text":"uncertain.","start":492.27,"end":492.79}]},{"text":"We believe that this might prevent many Member States from joining the Framework Convention.","start":493.59,"end":497.67,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. 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think if we look at them, it might give us a very good understanding of it and guide us in our 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that, I would like to call Zambia, please.","start":601.28,"end":603.12,"topics":[],"words":[{"text":"With","start":601.28,"end":601.4},{"text":"that,","start":601.4,"end":601.6},{"text":"I","start":601.6,"end":601.76},{"text":"would","start":601.76,"end":601.84},{"text":"like","start":601.84,"end":601.96},{"text":"to","start":601.96,"end":602.08},{"text":"call","start":602.08,"end":602.24},{"text":"Zambia,","start":602.24,"end":602.8},{"text":"please.","start":602.8,"end":603.12}]}]}],"speaker":{"name":"Daniel","affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":7,"start":610.16,"pageUrl":"/fr/asset/k1m/k1m4rlusia?lang=en&t=611","paragraphs":[{"sentences":[{"text":"Thank you.","start":610.16,"end":610.64,"topics":[],"words":[{"text":"Thank","start":610.16,"end":610.48},{"text":"you.","start":610.48,"end":610.64}]},{"text":"Chair, Excellencies and distinguished colleagues, I have an honor to speak on behalf of the Africa 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us.","start":625.76,"end":630.91,"topics":[],"words":[{"text":"Thank","start":625.76,"end":626.08},{"text":"you","start":626.08,"end":626.24},{"text":"for","start":626.24,"end":626.56},{"text":"the","start":627.47,"end":627.59},{"text":"text","start":627.59,"end":627.91},{"text":"that","start":627.91,"end":628.15},{"text":"has","start":628.15,"end":628.31},{"text":"been","start":628.31,"end":628.55},{"text":"suggested","start":628.55,"end":629.23},{"text":"to","start":630.27,"end":630.59},{"text":"us.","start":630.59,"end":630.91}]},{"text":"The suggested test on fair allocation of tax and rights for the Africa 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This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"Our","start":638.31,"end":638.59},{"text":"proposal","start":638.59,"end":639.15},{"text":"is","start":639.15,"end":639.47},{"text":"offered","start":640.27,"end":640.87},{"text":"in","start":640.87,"end":641.03},{"text":"a","start":641.03,"end":641.15},{"text":"constructive","start":641.15,"end":641.75},{"text":"spirit,","start":641.75,"end":642.27},{"text":"fully","start":643.07,"end":643.51},{"text":"aligned","start":643.51,"end":643.99},{"text":"with","start":643.99,"end":644.15},{"text":"the","start":644.15,"end":644.31},{"text":"objectives","start":644.31,"end":644.83},{"text":"of","start":644.83,"end":645.03},{"text":"this","start":645.03,"end":645.23},{"text":"Convention","start":645.23,"end":645.87},{"text":"and","start":646.99,"end":647.27},{"text":"with","start":647.27,"end":647.43},{"text":"a","start":647.43,"end":647.59},{"text":"clear","start":647.59,"end":647.83},{"text":"intention","start":647.83,"end":648.35},{"text":"to","start":648.43,"end":648.71},{"text":"strengthen,","start":648.71,"end":649.31},{"text":"not","start":649.47,"end":649.83},{"text":"fragment,","start":649.83,"end":650.43},{"text":"the","start":650.43,"end":650.71},{"text":"emerging","start":650.71,"end":651.19},{"text":"international","start":651.19,"end":651.47},{"text":"tax","start":651.63,"end":652.03},{"text":"architecture.","start":652.68,"end":653.4}]},{"text":"Therefore, Chair and Delegates at the Africa Group, we have a proposed text that I'll try to read out, then make comments thereafter, just to explain our suggested text.","start":654.04,"end":670.52,"topics":[],"words":[{"text":"Therefore,","start":654.04,"end":654.68},{"text":"Chair","start":655.32,"end":655.72},{"text":"and","start":655.8,"end":656.2},{"text":"Delegates","start":656.52,"end":657.16},{"text":"at","start":657.88,"end":658.16},{"text":"the","start":658.16,"end":658.32},{"text":"Africa","start":658.32,"end":658.6},{"text":"Group,","start":658.6,"end":658.96},{"text":"we","start":658.96,"end":659.2},{"text":"have","start":659.2,"end":659.48},{"text":"a","start":660.12,"end":660.52},{"text":"proposed","start":660.6,"end":661.16},{"text":"text","start":661.16,"end":661.64},{"text":"that","start":662.28,"end":662.6},{"text":"I'll","start":662.6,"end":662.92},{"text":"try","start":662.92,"end":663.16},{"text":"to","start":663.16,"end":663.48},{"text":"read","start":663.48,"end":663.84},{"text":"out,","start":663.84,"end":664.2},{"text":"then","start":664.2,"end":664.56},{"text":"make","start":664.56,"end":664.92},{"text":"comments","start":665.48,"end":665.88},{"text":"thereafter,","start":665.96,"end":666.76},{"text":"just","start":667.08,"end":667.4},{"text":"to","start":667.4,"end":667.72},{"text":"explain","start":667.8,"end":668.44},{"text":"our","start":669.16,"end":669.48},{"text":"suggested","start":669.48,"end":670.12},{"text":"text.","start":670.12,"end":670.52}]},{"text":"So our paragraph one.","start":672.28,"end":674.48,"topics":[],"words":[{"text":"So","start":672.28,"end":672.68},{"text":"our","start":672.84,"end":673.16},{"text":"paragraph","start":673.16,"end":673.8},{"text":"one.","start":674.12,"end":674.48}]},{"text":"We are proposing that State Parties recognize that all jurisdictions in which value is created, markets are located, revenues are generated, users or data allocated, or economic activities are carried out have rights to tax income derived or attributable therefrom.","start":674.48,"end":703.25,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. 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Proponents seek recognition of taxing rights based on real economic contribution in digitalized contexts."}],"words":[{"text":"We","start":674.48,"end":674.72},{"text":"are","start":674.72,"end":674.88},{"text":"proposing","start":674.88,"end":675.44},{"text":"that","start":675.44,"end":675.8},{"text":"State","start":676.44,"end":676.84},{"text":"Parties","start":676.84,"end":677.4},{"text":"recognize","start":678.53,"end":679.17},{"text":"that","start":679.17,"end":679.53},{"text":"all","start":679.53,"end":679.81},{"text":"jurisdictions","start":679.81,"end":680.69},{"text":"in","start":681.57,"end":681.89},{"text":"which","start":681.89,"end":682.17},{"text":"value","start":682.17,"end":682.49},{"text":"is","start":682.49,"end":682.77},{"text":"created,","start":682.77,"end":683.33},{"text":"markets","start":684.45,"end":685.05},{"text":"are","start":685.05,"end":685.21},{"text":"located,","start":685.21,"end":685.73},{"text":"revenues","start":687.17,"end":687.77},{"text":"are","start":687.77,"end":688.01},{"text":"generated,","start":688.01,"end":688.53},{"text":"users","start":689.89,"end":690.49},{"text":"or","start":690.49,"end":690.69},{"text":"data","start":690.69,"end":691.01},{"text":"allocated,","start":691.25,"end":691.97},{"text":"or","start":693.09,"end":693.45},{"text":"economic","start":693.45,"end":693.81},{"text":"activities","start":693.97,"end":694.53},{"text":"are","start":694.77,"end":695.05},{"text":"carried","start":695.05,"end":695.41},{"text":"out","start":695.41,"end":695.73},{"text":"have","start":697.81,"end":698.17},{"text":"rights","start":698.17,"end":698.49},{"text":"to","start":698.49,"end":698.73},{"text":"tax","start":698.73,"end":699.01},{"text":"income","start":699.09,"end":699.61},{"text":"derived","start":699.61,"end":700.21},{"text":"or","start":701.09,"end":701.41},{"text":"attributable","start":701.41,"end":702.13},{"text":"therefrom.","start":702.45,"end":703.25}]},{"text":"We have three suggested paragraphs.","start":704.7,"end":707.02,"topics":[],"words":[{"text":"We","start":704.7,"end":704.82},{"text":"have","start":704.82,"end":705.06},{"text":"three","start":705.06,"end":705.42},{"text":"suggested","start":705.5,"end":706.22},{"text":"paragraphs.","start":706.22,"end":707.02}]}]},{"sentences":[{"text":"The second paragraph, if you can indulge me.","start":707.42,"end":710.22,"topics":[],"words":[{"text":"The","start":707.42,"end":707.74},{"text":"second","start":707.74,"end":708.06},{"text":"paragraph,","start":708.06,"end":708.78},{"text":"if","start":708.86,"end":709.14},{"text":"you","start":709.14,"end":709.3},{"text":"can","start":709.3,"end":709.46},{"text":"indulge","start":709.46,"end":709.9},{"text":"me.","start":709.9,"end":710.22}]},{"text":"State Parties agree that the allocation of taxing rights shall reflect the real economic contribution of each relevant jurisdiction, taking into account as appropriate factors mentioned in paragraph one above.","start":711.58,"end":729.5,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. 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Excellencies, the original Draft rightly affirms an important principle that jurisdictions where value is created, markets are located, revenues are generated, all economic activities takes place have a legitimate interest in taxing income arising from those activities.","start":816.97,"end":838.21,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. 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Some favor binding commitments to ensure effective application."}],"words":[{"text":"It","start":1079.54,"end":1079.82},{"text":"is","start":1079.82,"end":1080.02},{"text":"central","start":1080.02,"end":1080.34},{"text":"to","start":1080.5,"end":1080.78},{"text":"the","start":1080.78,"end":1080.98},{"text":"domestic","start":1080.98,"end":1081.5},{"text":"resource","start":1081.5,"end":1081.9},{"text":"mobilization,","start":1081.9,"end":1082.5},{"text":"fiscal","start":1083.38,"end":1083.94},{"text":"sustainability","start":1083.94,"end":1084.58},{"text":"and","start":1085.54,"end":1085.94},{"text":"trust","start":1085.94,"end":1086.38},{"text":"in","start":1086.38,"end":1086.62},{"text":"the","start":1086.62,"end":1086.78},{"text":"international","start":1086.78,"end":1087.06},{"text":"tax","start":1087.219,"end":1087.58},{"text":"system.","start":1087.58,"end":1087.94}]}]},{"sentences":[{"text":"We look forward to engaging constructively with all delegations to refine this provision and to build a convention that commands both legitimacy and enduring relevance for the foreseeable future.","start":1089.22,"end":1104.34,"topics":[],"words":[{"text":"We","start":1089.22,"end":1089.5},{"text":"look","start":1089.5,"end":1089.7},{"text":"forward","start":1089.7,"end":1090.02},{"text":"to","start":1090.1,"end":1090.5},{"text":"engaging","start":1090.74,"end":1091.38},{"text":"constructively","start":1091.38,"end":1092.26},{"text":"with","start":1092.42,"end":1092.78},{"text":"all","start":1092.78,"end":1093.06},{"text":"delegations","start":1093.06,"end":1093.7},{"text":"to","start":1093.86,"end":1094.14},{"text":"refine","start":1094.14,"end":1094.58},{"text":"this","start":1094.58,"end":1094.82},{"text":"provision","start":1094.82,"end":1095.3},{"text":"and","start":1096.1,"end":1096.42},{"text":"to","start":1096.42,"end":1096.62},{"text":"build","start":1096.62,"end":1096.82},{"text":"a","start":1096.82,"end":1097.06},{"text":"convention","start":1097.06,"end":1097.7},{"text":"that","start":1098.1,"end":1098.3},{"text":"commands","start":1098.3,"end":1098.9},{"text":"both","start":1098.9,"end":1099.22},{"text":"legitimacy","start":1099.22,"end":1100.1},{"text":"and","start":1100.5,"end":1100.9},{"text":"enduring","start":1101.22,"end":1101.78},{"text":"relevance","start":1101.86,"end":1102.58},{"text":"for","start":1102.9,"end":1103.18},{"text":"the","start":1103.18,"end":1103.38},{"text":"foreseeable","start":1103.38,"end":1103.98},{"text":"future.","start":1103.98,"end":1104.34}]},{"text":"I thank you.","start":1105.06,"end":1105.86,"topics":[],"words":[{"text":"I","start":1105.06,"end":1105.34},{"text":"thank","start":1105.34,"end":1105.58},{"text":"you.","start":1105.58,"end":1105.86}]}]}],"speaker":{"name":null,"affiliation":"ZMB","affiliation_full":"Zambia","group":"Africa Group","function":"Representative"}},{"statement_number":8,"start":1110.42,"pageUrl":"/fr/asset/k1m/k1m4rlusia?lang=en&t=1111","paragraphs":[{"sentences":[{"text":"Thank you Norway.","start":1110.42,"end":1111.82,"topics":[],"words":[{"text":"Thank","start":1110.42,"end":1110.82},{"text":"you","start":1110.82,"end":1111.14},{"text":"Norway.","start":1111.3,"end":1111.82}]},{"text":"Please.","start":1111.82,"end":1112.18,"topics":[],"words":[{"text":"Please.","start":1111.82,"end":1112.18}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":9,"start":1115.86,"pageUrl":"/fr/asset/k1m/k1m4rlusia?lang=en&t=1116","paragraphs":[{"sentences":[{"text":"Thank you. Thank you, Mr. Khalid.","start":1115.86,"end":1118.1,"topics":[],"words":[{"text":"Thank","start":1115.86,"end":1116.22},{"text":"you.","start":1116.22,"end":1116.5},{"text":"Thank","start":1116.9,"end":1117.22},{"text":"you,","start":1117.22,"end":1117.34},{"text":"Mr.","start":1117.34,"end":1117.62},{"text":"Khalid.","start":1117.62,"end":1118.1}]},{"text":"Norway has some overarching comments to this article as well as some specific comments regarding the last addition that has been made to this recent draft.","start":1119.3,"end":1129.67,"topics":[],"words":[{"text":"Norway","start":1119.3,"end":1119.9},{"text":"has","start":1119.9,"end":1120.18},{"text":"some","start":1120.18,"end":1120.5},{"text":"overarching","start":1120.58,"end":1121.38},{"text":"comments","start":1121.38,"end":1121.7},{"text":"to","start":1122.02,"end":1122.34},{"text":"this","start":1122.34,"end":1122.54},{"text":"article","start":1122.54,"end":1122.82},{"text":"as","start":1122.9,"end":1123.18},{"text":"well","start":1123.18,"end":1123.3},{"text":"as","start":1123.3,"end":1123.42},{"text":"some","start":1123.42,"end":1123.6},{"text":"specific","start":1123.91,"end":1124.27},{"text":"comments","start":1124.27,"end":1124.63},{"text":"regarding","start":1125.19,"end":1125.71},{"text":"the","start":1125.71,"end":1125.87},{"text":"last","start":1125.87,"end":1126.11},{"text":"addition","start":1126.11,"end":1126.47},{"text":"that","start":1127.03,"end":1127.35},{"text":"has","start":1127.35,"end":1127.55},{"text":"been","start":1127.55,"end":1127.71},{"text":"made","start":1127.71,"end":1127.95},{"text":"to","start":1127.95,"end":1128.31},{"text":"this","start":1128.31,"end":1128.63},{"text":"recent","start":1128.63,"end":1128.95},{"text":"draft.","start":1128.95,"end":1129.67}]},{"text":"We continue to believe that the commitments should remain high level and for the reasons explained by India and Czechia just now, and also Germany earlier in our discussion on Article 4.","start":1130.39,"end":1143.83,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"We","start":1130.39,"end":1130.79},{"text":"continue","start":1130.79,"end":1131.19},{"text":"to","start":1131.19,"end":1131.55},{"text":"believe","start":1131.55,"end":1131.87},{"text":"that","start":1131.87,"end":1132.15},{"text":"the","start":1132.15,"end":1132.35},{"text":"commitments","start":1132.35,"end":1132.83},{"text":"should","start":1132.83,"end":1133.11},{"text":"remain","start":1133.11,"end":1133.47},{"text":"high","start":1133.47,"end":1133.79},{"text":"level","start":1133.79,"end":1134.15},{"text":"and","start":1134.23,"end":1134.63},{"text":"for","start":1135.27,"end":1135.55},{"text":"the","start":1135.55,"end":1135.71},{"text":"reasons","start":1135.71,"end":1136.31},{"text":"explained","start":1136.31,"end":1136.87},{"text":"by","start":1136.87,"end":1137.19},{"text":"India","start":1137.19,"end":1137.59},{"text":"and","start":1137.75,"end":1138.07},{"text":"Czechia","start":1138.07,"end":1138.87},{"text":"just","start":1138.95,"end":1139.27},{"text":"now,","start":1139.27,"end":1139.51},{"text":"and","start":1139.51,"end":1139.709},{"text":"also","start":1139.709,"end":1139.949},{"text":"Germany","start":1139.949,"end":1140.59},{"text":"earlier","start":1140.59,"end":1140.95},{"text":"in","start":1141.03,"end":1141.31},{"text":"our","start":1141.31,"end":1141.51},{"text":"discussion","start":1141.51,"end":1142.15},{"text":"on","start":1142.71,"end":1143.03},{"text":"Article","start":1143.03,"end":1143.35},{"text":"4.","start":1143.43,"end":1143.83}]},{"text":"Now, as we have raised before, we believe that some more work is needed with this conceptual baseline for the article, and we understood the text in the former draft on its article to primarily be relevant to when two states taxing rights overlap.","start":1144.55,"end":1161.72,"topics":[{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable rules for states and taxpayers. 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Some note the residence state must be explicitly considered alongside source and market factors."}],"words":[{"text":"So","start":1163.24,"end":1163.48},{"text":"Norway","start":1163.48,"end":1163.84},{"text":"reiterates","start":1163.84,"end":1164.44},{"text":"that","start":1164.44,"end":1164.6},{"text":"we","start":1164.6,"end":1164.72},{"text":"believe","start":1164.72,"end":1164.96},{"text":"that","start":1164.96,"end":1165.239},{"text":"the","start":1165.239,"end":1165.439},{"text":"concept","start":1165.439,"end":1165.76},{"text":"of","start":1165.76,"end":1165.92},{"text":"fairness","start":1165.92,"end":1166.44},{"text":"needs","start":1166.44,"end":1166.72},{"text":"to","start":1166.72,"end":1166.88},{"text":"be","start":1166.88,"end":1167.16},{"text":"further","start":1167.16,"end":1167.52},{"text":"discussed","start":1167.52,"end":1168.08},{"text":"in","start":1168.08,"end":1168.24},{"text":"this","start":1168.24,"end":1168.44},{"text":"context","start":1168.44,"end":1169},{"text":"and","start":1169.96,"end":1170.24},{"text":"we","start":1170.24,"end":1170.4},{"text":"need","start":1170.4,"end":1170.56},{"text":"to","start":1170.56,"end":1170.72},{"text":"have","start":1170.72,"end":1170.88},{"text":"a","start":1170.88,"end":1171},{"text":"reasonable","start":1171,"end":1171.44},{"text":"balance","start":1171.44,"end":1171.88},{"text":"between","start":1171.88,"end":1172.16},{"text":"the","start":1172.16,"end":1172.4},{"text":"different","start":1172.4,"end":1172.68},{"text":"concepts","start":1172.84,"end":1173.56},{"text":"like","start":1173.88,"end":1174.28},{"text":"source","start":1174.44,"end":1174.88},{"text":"and","start":1174.88,"end":1175.16},{"text":"residents","start":1175.32,"end":1175.72},{"text":"taxing","start":1176.12,"end":1176.72},{"text":"rights.","start":1176.72,"end":1177}]},{"text":"It needs to be reflected as this relates to the economic effects and fairness with regards to taxpayers.","start":1177.72,"end":1184.36,"topics":[{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable rules for states and taxpayers. 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Some note the residence state must be explicitly considered alongside source and market factors."}],"words":[{"text":"And","start":1208.06,"end":1208.38},{"text":"if","start":1208.38,"end":1208.58},{"text":"we","start":1208.58,"end":1208.86},{"text":"fail","start":1208.94,"end":1209.3},{"text":"to","start":1209.3,"end":1209.54},{"text":"strike","start":1209.54,"end":1209.86},{"text":"the","start":1209.86,"end":1210.1},{"text":"right","start":1210.1,"end":1210.3},{"text":"balance","start":1210.3,"end":1210.74},{"text":"here,","start":1210.74,"end":1211.1},{"text":"we","start":1212.62,"end":1212.9},{"text":"may","start":1212.9,"end":1213.1},{"text":"undermine","start":1213.1,"end":1213.82},{"text":"the","start":1214.06,"end":1214.38},{"text":"overall","start":1214.38,"end":1214.82},{"text":"purpose","start":1214.82,"end":1215.34},{"text":"of","start":1216.46,"end":1216.82},{"text":"this","start":1216.82,"end":1217.099},{"text":"Convention","start":1217.099,"end":1217.58},{"text":"and","start":1217.58,"end":1217.9},{"text":"other","start":1218.7,"end":1219.1},{"text":"protocols","start":1219.5,"end":1220.18},{"text":"here","start":1220.18,"end":1220.46},{"text":"to","start":1220.46,"end":1220.86},{"text":"contribute","start":1220.86,"end":1221.5},{"text":"to","start":1221.5,"end":1221.86},{"text":"domestic","start":1221.86,"end":1222.62},{"text":"revenue","start":1222.86,"end":1223.34},{"text":"mobilization.","start":1223.34,"end":1223.98}]}]},{"sentences":[{"text":"With regards to the addition made in the last draft, Norway has some concerns.","start":1225.26,"end":1230.43,"topics":[],"words":[{"text":"With","start":1225.26,"end":1225.54},{"text":"regards","start":1225.54,"end":1225.9},{"text":"to","start":1225.9,"end":1226.22},{"text":"the","start":1226.38,"end":1226.66},{"text":"addition","start":1226.66,"end":1226.94},{"text":"made","start":1227.02,"end":1227.3},{"text":"in","start":1227.3,"end":1227.42},{"text":"the","start":1227.42,"end":1227.64},{"text":"last","start":1227.95,"end":1228.11},{"text":"draft,","start":1228.11,"end":1228.55},{"text":"Norway","start":1228.55,"end":1229.03},{"text":"has","start":1229.03,"end":1229.39},{"text":"some","start":1229.39,"end":1229.71},{"text":"concerns.","start":1229.71,"end":1230.43}]},{"text":"It seems that the draft article is intended to create an obligation to renegotiate existing tax treaties.","start":1231.07,"end":1237.07,"topics":[{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."}],"words":[{"text":"It","start":1231.07,"end":1231.39},{"text":"seems","start":1231.39,"end":1231.75},{"text":"that","start":1231.75,"end":1231.91},{"text":"the","start":1231.91,"end":1232.07},{"text":"draft","start":1232.07,"end":1232.43},{"text":"article","start":1232.43,"end":1232.75},{"text":"is","start":1232.83,"end":1233.15},{"text":"intended","start":1233.15,"end":1233.55},{"text":"to","start":1233.55,"end":1233.79},{"text":"create","start":1233.79,"end":1234.03},{"text":"an","start":1234.03,"end":1234.23},{"text":"obligation","start":1234.23,"end":1234.79},{"text":"to","start":1234.79,"end":1235.03},{"text":"renegotiate","start":1235.03,"end":1235.79},{"text":"existing","start":1235.79,"end":1236.27},{"text":"tax","start":1236.27,"end":1236.55},{"text":"treaties.","start":1236.55,"end":1237.07}]},{"text":"In that case, Norway cannot support this addition for several reasons.","start":1238.19,"end":1242.83,"topics":[],"words":[{"text":"In","start":1238.19,"end":1238.47},{"text":"that","start":1238.47,"end":1238.71},{"text":"case,","start":1238.71,"end":1239.07},{"text":"Norway","start":1239.23,"end":1239.79},{"text":"cannot","start":1239.79,"end":1240.31},{"text":"support","start":1240.31,"end":1240.55},{"text":"this","start":1240.55,"end":1240.83},{"text":"addition","start":1240.83,"end":1241.15},{"text":"for","start":1241.39,"end":1241.75},{"text":"several","start":1241.75,"end":1242.11},{"text":"reasons.","start":1242.11,"end":1242.83}]},{"text":"Firstly, when reading the draft contents here, the extent and Criteria for such an obligation to renegotiate is highly unclear to us.","start":1244.35,"end":1255.42,"topics":[{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."}],"words":[{"text":"Firstly,","start":1244.35,"end":1244.99},{"text":"when","start":1245.47,"end":1245.79},{"text":"reading","start":1245.79,"end":1246.07},{"text":"the","start":1246.07,"end":1246.23},{"text":"draft","start":1246.23,"end":1246.75},{"text":"contents","start":1248.03,"end":1248.83},{"text":"here,","start":1248.91,"end":1249.31},{"text":"the","start":1250.03,"end":1250.35},{"text":"extent","start":1250.35,"end":1250.75},{"text":"and","start":1250.75,"end":1250.95},{"text":"Criteria","start":1250.95,"end":1251.43},{"text":"for","start":1251.43,"end":1251.63},{"text":"such","start":1251.63,"end":1251.83},{"text":"an","start":1251.83,"end":1251.99},{"text":"obligation","start":1251.99,"end":1252.51},{"text":"to","start":1252.51,"end":1252.71},{"text":"renegotiate","start":1252.71,"end":1253.35},{"text":"is","start":1253.98,"end":1254.14},{"text":"highly","start":1254.14,"end":1254.5},{"text":"unclear","start":1254.5,"end":1254.98},{"text":"to","start":1254.98,"end":1255.14},{"text":"us.","start":1255.14,"end":1255.42}]},{"text":"It is not clear to us what guideline is there in the first part that can be understood in the same way by all parties.","start":1256.7,"end":1267.02,"topics":[{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."},{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable rules for states and taxpayers. Delegations stress coordination and safeguards to avoid overlapping claims and maintain a stable investment climate."}],"words":[{"text":"It","start":1256.7,"end":1256.98},{"text":"is","start":1256.98,"end":1257.14},{"text":"not","start":1257.14,"end":1257.34},{"text":"clear","start":1257.34,"end":1257.58},{"text":"to","start":1257.58,"end":1257.78},{"text":"us","start":1257.78,"end":1257.94},{"text":"what","start":1257.94,"end":1258.18},{"text":"guideline","start":1258.18,"end":1258.78},{"text":"is","start":1258.78,"end":1259.02},{"text":"there","start":1259.02,"end":1259.26},{"text":"in","start":1259.26,"end":1259.46},{"text":"the","start":1259.46,"end":1259.62},{"text":"first","start":1259.62,"end":1259.9},{"text":"part","start":1260.06,"end":1260.46},{"text":"that","start":1260.86,"end":1261.14},{"text":"can","start":1261.14,"end":1261.42},{"text":"be","start":1261.58,"end":1261.98},{"text":"understood","start":1263.42,"end":1264.22},{"text":"in","start":1264.62,"end":1264.9},{"text":"the","start":1264.9,"end":1265.1},{"text":"same","start":1265.1,"end":1265.34},{"text":"way","start":1265.34,"end":1265.66},{"text":"by","start":1265.66,"end":1265.94},{"text":"all","start":1265.94,"end":1266.22},{"text":"parties.","start":1266.38,"end":1267.02}]}]},{"sentences":[{"text":"Secondly, it's important to us that the parties to bilateral treaties maintain the discretion to consider its needs and requirements in bilateral negotiations.","start":1268.06,"end":1278.06,"topics":[{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."},{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"Secondly,","start":1268.06,"end":1268.86},{"text":"it's","start":1269.02,"end":1269.459},{"text":"important","start":1269.459,"end":1269.739},{"text":"to","start":1269.82,"end":1270.1},{"text":"us","start":1270.1,"end":1270.3},{"text":"that","start":1270.3,"end":1270.5},{"text":"the","start":1270.5,"end":1270.66},{"text":"parties","start":1270.66,"end":1271.02},{"text":"to","start":1271.02,"end":1271.22},{"text":"bilateral","start":1271.22,"end":1271.78},{"text":"treaties","start":1271.78,"end":1272.3},{"text":"maintain","start":1272.3,"end":1272.78},{"text":"the","start":1272.78,"end":1273.02},{"text":"discretion","start":1273.02,"end":1273.7},{"text":"to","start":1273.7,"end":1273.94},{"text":"consider","start":1273.94,"end":1274.22},{"text":"its","start":1274.38,"end":1274.74},{"text":"needs","start":1274.74,"end":1275.06},{"text":"and","start":1275.06,"end":1275.38},{"text":"requirements","start":1275.38,"end":1276.06},{"text":"in","start":1276.38,"end":1276.66},{"text":"bilateral","start":1276.66,"end":1277.26},{"text":"negotiations.","start":1277.26,"end":1278.06}]},{"text":"Thirdly, the context of existing bilateral treaties is outside the scope of this treaty.","start":1279.39,"end":1285.07,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"Thirdly,","start":1279.39,"end":1279.87},{"text":"the","start":1279.95,"end":1280.23},{"text":"context","start":1280.23,"end":1280.67},{"text":"of","start":1280.67,"end":1280.91},{"text":"existing","start":1280.91,"end":1281.39},{"text":"bilateral","start":1281.39,"end":1282.07},{"text":"treaties","start":1282.07,"end":1282.47},{"text":"is","start":1282.47,"end":1282.75},{"text":"outside","start":1282.75,"end":1283.07},{"text":"the","start":1283.15,"end":1283.43},{"text":"scope","start":1283.43,"end":1283.91},{"text":"of","start":1283.91,"end":1284.15},{"text":"this","start":1284.15,"end":1284.39},{"text":"treaty.","start":1284.39,"end":1285.07}]},{"text":"Fourth, although it's not uncommon that an overarching multilateral treaty formulates principles that may guide bilateral treaty negotiations within the same area, it is rather uncommon that a multilateral treaty contains an obligation to renegotiate existing agreements.","start":1286.51,"end":1305.04,"topics":[{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."}],"words":[{"text":"Fourth,","start":1286.51,"end":1287.07},{"text":"although","start":1287.95,"end":1288.35},{"text":"it's","start":1288.35,"end":1288.59},{"text":"not","start":1288.59,"end":1288.79},{"text":"uncommon","start":1288.79,"end":1289.47},{"text":"that","start":1289.79,"end":1290.11},{"text":"an","start":1290.11,"end":1290.31},{"text":"overarching","start":1290.31,"end":1290.95},{"text":"multilateral","start":1290.95,"end":1291.79},{"text":"treaty","start":1291.79,"end":1292.27},{"text":"formulates","start":1292.27,"end":1292.95},{"text":"principles","start":1292.95,"end":1293.55},{"text":"that","start":1293.95,"end":1294.27},{"text":"may","start":1294.27,"end":1294.51},{"text":"guide","start":1294.51,"end":1294.99},{"text":"bilateral","start":1295.15,"end":1295.79},{"text":"treaty","start":1295.79,"end":1296.15},{"text":"negotiations","start":1296.15,"end":1296.83},{"text":"within","start":1296.83,"end":1297.19},{"text":"the","start":1297.19,"end":1297.43},{"text":"same","start":1297.43,"end":1297.63},{"text":"area,","start":1297.63,"end":1297.95},{"text":"it","start":1298.59,"end":1298.87},{"text":"is","start":1298.87,"end":1299.07},{"text":"rather","start":1299.07,"end":1299.35},{"text":"uncommon","start":1299.35,"end":1299.95},{"text":"that","start":1299.95,"end":1300.27},{"text":"a","start":1300.27,"end":1300.47},{"text":"multilateral","start":1300.47,"end":1301.15},{"text":"treaty","start":1301.15,"end":1301.55},{"text":"contains","start":1301.55,"end":1301.95},{"text":"an","start":1301.95,"end":1302.15},{"text":"obligation","start":1302.15,"end":1302.67},{"text":"to","start":1302.67,"end":1302.91},{"text":"renegotiate","start":1302.91,"end":1303.79},{"text":"existing","start":1304.03,"end":1304.55},{"text":"agreements.","start":1304.55,"end":1305.04}]},{"text":"Furthermore, there are principles of treaty law that guides the relationship between existing and new treaties, and this is also expected to be addressed explicitly in this agreement, for example under Article 15.","start":1306.47,"end":1318.79,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"Furthermore,","start":1306.47,"end":1307.03},{"text":"there","start":1307.03,"end":1307.23},{"text":"are","start":1307.23,"end":1307.47},{"text":"principles","start":1307.47,"end":1308.03},{"text":"of","start":1308.03,"end":1308.31},{"text":"treaty","start":1308.31,"end":1308.67},{"text":"law","start":1308.67,"end":1308.87},{"text":"that","start":1308.87,"end":1309.11},{"text":"guides","start":1309.11,"end":1309.43},{"text":"the","start":1309.43,"end":1309.63},{"text":"relationship","start":1309.63,"end":1310.19},{"text":"between","start":1310.19,"end":1310.51},{"text":"existing","start":1310.51,"end":1311.07},{"text":"and","start":1311.07,"end":1311.31},{"text":"new","start":1311.31,"end":1311.51},{"text":"treaties,","start":1311.51,"end":1312.07},{"text":"and","start":1313.03,"end":1313.31},{"text":"this","start":1313.31,"end":1313.47},{"text":"is","start":1313.47,"end":1313.63},{"text":"also","start":1313.63,"end":1313.87},{"text":"expected","start":1313.87,"end":1314.23},{"text":"to","start":1314.23,"end":1314.47},{"text":"be","start":1314.47,"end":1314.59},{"text":"addressed","start":1314.59,"end":1315.11},{"text":"explicitly","start":1315.11,"end":1315.71},{"text":"in","start":1315.71,"end":1315.87},{"text":"this","start":1315.87,"end":1316.03},{"text":"agreement,","start":1316.03,"end":1316.55},{"text":"for","start":1316.87,"end":1317.15},{"text":"example","start":1317.15,"end":1317.59},{"text":"under","start":1317.59,"end":1317.91},{"text":"Article","start":1317.91,"end":1318.31},{"text":"15.","start":1318.39,"end":1318.79}]},{"text":"So this current draft of Article 5 seems to prejudge the outcome of those discussions and further demonstrates the need to start the discussion of these articles sooner rather than later.","start":1320.15,"end":1332.64,"topics":[],"words":[{"text":"So","start":1320.15,"end":1320.43},{"text":"this","start":1320.43,"end":1320.63},{"text":"current","start":1320.63,"end":1320.949},{"text":"draft","start":1320.949,"end":1321.309},{"text":"of","start":1321.309,"end":1321.47},{"text":"Article","start":1321.47,"end":1321.75},{"text":"5","start":1321.83,"end":1322.23},{"text":"seems","start":1322.47,"end":1322.87},{"text":"to","start":1322.87,"end":1322.99},{"text":"prejudge","start":1322.99,"end":1323.51},{"text":"the","start":1323.51,"end":1323.71},{"text":"outcome","start":1323.71,"end":1324.15},{"text":"of","start":1324.15,"end":1324.35},{"text":"those","start":1324.35,"end":1324.63},{"text":"discussions","start":1324.63,"end":1325.35},{"text":"and","start":1325.91,"end":1326.31},{"text":"further","start":1326.47,"end":1326.79},{"text":"demonstrates","start":1326.79,"end":1327.43},{"text":"the","start":1327.43,"end":1327.55},{"text":"need","start":1327.55,"end":1327.71},{"text":"to","start":1327.71,"end":1327.87},{"text":"start","start":1327.87,"end":1328.11},{"text":"the","start":1328.11,"end":1328.35},{"text":"discussion","start":1328.35,"end":1328.95},{"text":"of","start":1329.99,"end":1330.27},{"text":"these","start":1330.27,"end":1330.47},{"text":"articles","start":1330.47,"end":1330.81},{"text":"sooner","start":1331.52,"end":1331.8},{"text":"rather","start":1331.8,"end":1332.08},{"text":"than","start":1332.08,"end":1332.32},{"text":"later.","start":1332.32,"end":1332.64}]}]},{"sentences":[{"text":"We believe that the relationship with existing bilateral treaties should be guided by the established principles of international law on this matter, as well as the guidelines we negotiate together within the scope of this treaty and not by renegotiating the existing treaties that we may have.","start":1333.44,"end":1350.08,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."},{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."}],"words":[{"text":"We","start":1333.44,"end":1333.76},{"text":"believe","start":1333.76,"end":1334},{"text":"that","start":1334,"end":1334.2},{"text":"the","start":1334.2,"end":1334.4},{"text":"relationship","start":1334.4,"end":1334.96},{"text":"with","start":1334.96,"end":1335.2},{"text":"existing","start":1335.2,"end":1335.68},{"text":"bilateral","start":1335.68,"end":1336.36},{"text":"treaties","start":1336.36,"end":1336.8},{"text":"should","start":1336.88,"end":1337.16},{"text":"be","start":1337.16,"end":1337.32},{"text":"guided","start":1337.32,"end":1337.64},{"text":"by","start":1337.64,"end":1337.88},{"text":"the","start":1337.88,"end":1338.16},{"text":"established","start":1338.16,"end":1338.8},{"text":"principles","start":1338.8,"end":1339.36},{"text":"of","start":1339.36,"end":1339.56},{"text":"international","start":1339.56,"end":1339.84},{"text":"law","start":1340,"end":1340.32},{"text":"on","start":1340.32,"end":1340.52},{"text":"this","start":1340.52,"end":1340.68},{"text":"matter,","start":1340.68,"end":1340.96},{"text":"as","start":1341.44,"end":1341.76},{"text":"well","start":1341.76,"end":1341.92},{"text":"as","start":1341.92,"end":1342.04},{"text":"the","start":1342.04,"end":1342.2},{"text":"guidelines","start":1342.2,"end":1342.68},{"text":"we","start":1342.68,"end":1342.84},{"text":"negotiate","start":1342.84,"end":1343.36},{"text":"together","start":1343.36,"end":1343.76},{"text":"within","start":1343.84,"end":1344.16},{"text":"the","start":1344.16,"end":1344.36},{"text":"scope","start":1344.36,"end":1344.68},{"text":"of","start":1344.68,"end":1344.84},{"text":"this","start":1344.84,"end":1345.04},{"text":"treaty","start":1345.04,"end":1345.6},{"text":"and","start":1346.08,"end":1346.36},{"text":"not","start":1346.36,"end":1346.56},{"text":"by","start":1346.56,"end":1346.799},{"text":"renegotiating","start":1346.799,"end":1347.6},{"text":"the","start":1347.6,"end":1347.8},{"text":"existing","start":1347.8,"end":1348.36},{"text":"treaties","start":1348.36,"end":1348.88},{"text":"that","start":1349.04,"end":1349.32},{"text":"we","start":1349.32,"end":1349.52},{"text":"may","start":1349.52,"end":1349.76},{"text":"have.","start":1349.76,"end":1350.08}]},{"text":"Therefore, as an alternative to the new direction presented in the last draft, we rather see merit in aligning the text closer with the language from the Sevilla commitment and specifically paragraph 28e, with some adjustments and we have previously put forward a text proposal in the Informal informals in the session in Nairobi, and we are happy to reiterate that proposal as a basis for further discussion, and we do so together with Sweden.","start":1351.92,"end":1382.35,"topics":[{"key":"seville-commitment-language","label":"Use of Sevilla Commitment Language","description":"Proposals to ground Article 5 in previously agreed Sevilla language (e.g., taxes paid where economic activity occurs and value is created, consistent with national and international law). 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accordance with with national and international laws and policies, unless State Parties have otherwise agreed in the protocols to this Convention or other international treaties.","start":1390.02,"end":1418.64,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. 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to be clear in our proposal, by the term other international treaties we mean for example, existing bilateral tax treaties and the right to tax flows from fundamental principles of international law.","start":1435.18,"end":1451.74,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. 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it establishes the right of any jurisdiction to tax a portion of the income generated there.","start":1674.72,"end":1684.48,"topics":[{"key":"portion-of-income-language","label":"‘Portion of Income’ Language","description":"Concerns about referencing the taxation of a ‘portion of income’ without an agreed allocation methodology or definitions. 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Some favor binding commitments to ensure effective application."}],"words":[{"text":"On","start":1804.72,"end":1805.08},{"text":"Article","start":1805.08,"end":1805.44},{"text":"5,","start":1805.84,"end":1806.24},{"text":"we","start":1809.03,"end":1809.27},{"text":"believe","start":1811.11,"end":1811.51},{"text":"that","start":1811.67,"end":1812.07},{"text":"the","start":1812.39,"end":1812.75},{"text":"article","start":1812.75,"end":1813.11},{"text":"is","start":1814.95,"end":1815.35},{"text":"an","start":1815.43,"end":1815.75},{"text":"excellent","start":1815.75,"end":1816.31},{"text":"model","start":1817.43,"end":1818.07},{"text":"because","start":1818.79,"end":1819.19},{"text":"it","start":1819.35,"end":1819.75},{"text":"indicates","start":1819.99,"end":1820.67},{"text":"the","start":1820.67,"end":1820.95},{"text":"commitment","start":1820.95,"end":1821.47},{"text":"that","start":1821.47,"end":1821.75},{"text":"States","start":1821.75,"end":1821.99},{"text":"will","start":1821.99,"end":1822.19},{"text":"be","start":1822.19,"end":1822.35},{"text":"signing","start":1822.35,"end":1822.749},{"text":"up","start":1822.749,"end":1822.909},{"text":"to,","start":1822.909,"end":1823.11},{"text":"but","start":1823.11,"end":1823.31},{"text":"it","start":1823.31,"end":1823.47},{"text":"also","start":1823.47,"end":1823.75},{"text":"says","start":1824.47,"end":1824.83},{"text":"how","start":1824.83,"end":1825.11},{"text":"it","start":1825.11,"end":1825.31},{"text":"will","start":1825.31,"end":1825.51},{"text":"be","start":1825.51,"end":1825.71},{"text":"implemented","start":1825.71,"end":1826.31},{"text":"in","start":1826.31,"end":1826.55},{"text":"practice.","start":1826.55,"end":1827.19}]},{"text":"And we also think therefore that it's high level language in line with what was said in the terms of reference.","start":1827.83,"end":1836.49,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"And","start":1827.83,"end":1828.11},{"text":"we","start":1828.11,"end":1828.39},{"text":"also","start":1828.39,"end":1828.75},{"text":"think","start":1828.75,"end":1829.07},{"text":"therefore","start":1829.07,"end":1829.51},{"text":"that","start":1829.51,"end":1829.71},{"text":"it's","start":1829.71,"end":1829.95},{"text":"high","start":1829.95,"end":1830.19},{"text":"level","start":1830.19,"end":1830.55},{"text":"language","start":1831.35,"end":1831.91},{"text":"in","start":1832.89,"end":1833.05},{"text":"line","start":1833.05,"end":1833.33},{"text":"with","start":1833.33,"end":1833.61},{"text":"what","start":1833.61,"end":1833.93},{"text":"was","start":1834.25,"end":1834.57},{"text":"said","start":1834.57,"end":1834.81},{"text":"in","start":1834.81,"end":1835.01},{"text":"the","start":1835.01,"end":1835.21},{"text":"terms","start":1835.21,"end":1835.49},{"text":"of","start":1835.49,"end":1835.77},{"text":"reference.","start":1835.77,"end":1836.49}]},{"text":"We think that changing the language and having a reference to existing tax instruments would mean that we would be undermining the opportunity that we have here for States to potentially boost their fiscal income, which ultimately I think is the aim behind the overall Framework Convention, that is to say, to generate more income to allow countries to finance their own sustainable development.","start":1836.97,"end":1872.93,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."},{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"We","start":1836.97,"end":1837.29},{"text":"think","start":1837.29,"end":1837.57},{"text":"that","start":1837.57,"end":1837.93},{"text":"changing","start":1838.33,"end":1838.97},{"text":"the","start":1840.81,"end":1841.21},{"text":"language","start":1843.29,"end":1843.93},{"text":"and","start":1846.17,"end":1846.57},{"text":"having","start":1846.65,"end":1847.01},{"text":"a","start":1847.01,"end":1847.25},{"text":"reference","start":1847.25,"end":1847.85},{"text":"to","start":1848.81,"end":1849.21},{"text":"existing","start":1849.29,"end":1850.01},{"text":"tax","start":1850.89,"end":1851.29},{"text":"instruments","start":1851.29,"end":1851.93},{"text":"would","start":1852.33,"end":1852.73},{"text":"mean","start":1854.17,"end":1854.53},{"text":"that","start":1854.53,"end":1854.81},{"text":"we","start":1854.81,"end":1855.05},{"text":"would","start":1855.05,"end":1855.25},{"text":"be","start":1855.25,"end":1855.41},{"text":"undermining","start":1855.41,"end":1856.05},{"text":"the","start":1856.05,"end":1856.29},{"text":"opportunity","start":1856.29,"end":1856.97},{"text":"that","start":1856.97,"end":1857.25},{"text":"we","start":1857.25,"end":1857.49},{"text":"have","start":1857.49,"end":1857.81},{"text":"here","start":1857.81,"end":1858.17},{"text":"for","start":1859.01,"end":1859.25},{"text":"States","start":1859.25,"end":1859.65},{"text":"to","start":1859.65,"end":1859.93},{"text":"potentially","start":1859.93,"end":1860.45},{"text":"boost","start":1860.45,"end":1860.85},{"text":"their","start":1860.85,"end":1861.25},{"text":"fiscal","start":1861.49,"end":1862.21},{"text":"income,","start":1862.37,"end":1862.89},{"text":"which","start":1862.89,"end":1863.17},{"text":"ultimately","start":1863.17,"end":1863.73},{"text":"I","start":1863.73,"end":1863.97},{"text":"think","start":1863.97,"end":1864.21},{"text":"is","start":1864.21,"end":1864.53},{"text":"the","start":1864.93,"end":1865.25},{"text":"aim","start":1865.25,"end":1865.61},{"text":"behind","start":1865.61,"end":1865.97},{"text":"the","start":1865.97,"end":1866.29},{"text":"overall","start":1866.29,"end":1866.89},{"text":"Framework","start":1866.89,"end":1867.53},{"text":"Convention,","start":1867.53,"end":1868.05},{"text":"that","start":1868.05,"end":1868.25},{"text":"is","start":1868.25,"end":1868.37},{"text":"to","start":1868.37,"end":1868.49},{"text":"say,","start":1868.49,"end":1868.65},{"text":"to","start":1868.65,"end":1868.81},{"text":"generate","start":1868.81,"end":1869.33},{"text":"more","start":1869.33,"end":1869.69},{"text":"income","start":1869.69,"end":1870.21},{"text":"to","start":1870.21,"end":1870.49},{"text":"allow","start":1870.49,"end":1870.73},{"text":"countries","start":1870.73,"end":1871.09},{"text":"to","start":1871.09,"end":1871.37},{"text":"finance","start":1871.37,"end":1871.81},{"text":"their","start":1871.81,"end":1871.93},{"text":"own","start":1871.93,"end":1872.09},{"text":"sustainable","start":1872.09,"end":1872.61},{"text":"development.","start":1872.61,"end":1872.93}]},{"text":"And therefore I think the wording as it currently stands should be maintained.","start":1873.49,"end":1878.69,"topics":[],"words":[{"text":"And","start":1873.49,"end":1873.77},{"text":"therefore","start":1873.77,"end":1874.05},{"text":"I","start":1874.05,"end":1874.21},{"text":"think","start":1874.21,"end":1874.33},{"text":"the","start":1874.33,"end":1874.529},{"text":"wording","start":1874.529,"end":1875.01},{"text":"as","start":1875.01,"end":1875.21},{"text":"it","start":1875.21,"end":1875.37},{"text":"currently","start":1875.37,"end":1875.65},{"text":"stands","start":1875.81,"end":1876.61},{"text":"should","start":1877.17,"end":1877.45},{"text":"be","start":1877.45,"end":1877.73},{"text":"maintained.","start":1877.73,"end":1878.69}]},{"text":"We believe it shouldn't be amended and we shouldn't therefore waste the good work that we done in the previous sessions that have led us to this point.","start":1880.21,"end":1890.17,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. 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United Kingdom, please.","start":1894.53,"end":1897.33,"topics":[],"words":[{"text":"Thank","start":1894.53,"end":1894.89},{"text":"you,","start":1894.89,"end":1895.17},{"text":"Peru.","start":1895.25,"end":1895.89},{"text":"United","start":1896.05,"end":1896.45},{"text":"Kingdom,","start":1896.53,"end":1897.01},{"text":"please.","start":1897.01,"end":1897.33}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":19,"start":1899.65,"pageUrl":"/fr/asset/k1m/k1m4rlusia?lang=en&t=1900","paragraphs":[{"sentences":[{"text":"Thank you.","start":1899.65,"end":1900.29,"topics":[],"words":[{"text":"Thank","start":1899.65,"end":1900.01},{"text":"you.","start":1900.01,"end":1900.29}]},{"text":"So the UK has previously noted our concerns around the principle that's enshrined in the article that all jurisdictions in which a business generates revenue or has customers should have a right to tax upon portion of that business profit.","start":1901.25,"end":1913.91,"topics":[{"key":"digital-economy-physical-presence","label":"Digital Economy and Physical Presence","description":"Emphasis on modern business models where users, data, and markets generate value without physical presence. 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This approach is urged to maximize participation and respect state sovereignty."},{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. 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Some note the residence state must be explicitly considered alongside source and market factors."},{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable rules for states and taxpayers. 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Delegations stress coordination and safeguards to avoid overlapping claims and maintain a stable investment climate."}],"words":[{"text":"A","start":2070.31,"end":2070.59},{"text":"clearer","start":2070.59,"end":2071.11},{"text":"operational","start":2071.11,"end":2071.75},{"text":"definition","start":2071.83,"end":2072.55},{"text":"of","start":2072.63,"end":2072.89},{"text":"of","start":2072.96,"end":2073.12},{"text":"economic","start":2073.12,"end":2073.44},{"text":"activity","start":2073.6,"end":2074.4},{"text":"and","start":2074.88,"end":2075.2},{"text":"value","start":2075.2,"end":2075.52},{"text":"creation","start":2075.52,"end":2076.16},{"text":"would","start":2076.16,"end":2076.48},{"text":"help","start":2076.48,"end":2076.8},{"text":"ensure","start":2076.88,"end":2077.28},{"text":"consistent","start":2077.44,"end":2078.24},{"text":"interpretation,","start":2078.32,"end":2079.28},{"text":"avoid","start":2079.84,"end":2080.36},{"text":"overlap","start":2080.36,"end":2081.04},{"text":"with","start":2081.2,"end":2081.56},{"text":"existing","start":2081.56,"end":2082.16},{"text":"standards","start":2082.16,"end":2082.72},{"text":"and","start":2083.2,"end":2083.6},{"text":"preserve","start":2083.6,"end":2084.28},{"text":"the","start":2084.28,"end":2084.44},{"text":"integrity","start":2084.44,"end":2085.04},{"text":"of","start":2085.04,"end":2085.28},{"text":"bilateral","start":2085.28,"end":2085.92},{"text":"tax","start":2085.92,"end":2086.2},{"text":"treaties","start":2086.2,"end":2086.72},{"text":"and","start":2086.72,"end":2087.04},{"text":"multilateral","start":2087.04,"end":2087.92},{"text":"agreements.","start":2087.92,"end":2088.56}]}]},{"sentences":[{"text":"Guidance on how fair allocation is to be understood would simplify the application of the Article and avoid discrepancies in interpretation.","start":2089.76,"end":2098.88,"topics":[{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable rules for states and taxpayers. Delegations stress coordination and safeguards to avoid overlapping claims and maintain a stable investment climate."},{"key":"implementation-and-coordination","label":"Implementation and Coordination Measures","description":"Support for practical steps—domestic measures, simplified nexus and allocation rules, and coordinated approaches—to operationalize fair allocation and minimize over‑ and non‑taxation. Some favor binding commitments to ensure effective application."}],"words":[{"text":"Guidance","start":2089.76,"end":2090.28},{"text":"on","start":2090.28,"end":2090.64},{"text":"how","start":2090.64,"end":2091},{"text":"fair","start":2091,"end":2091.28},{"text":"allocation","start":2091.28,"end":2091.88},{"text":"is","start":2091.88,"end":2092.12},{"text":"to","start":2092.12,"end":2092.24},{"text":"be","start":2092.24,"end":2092.36},{"text":"understood","start":2092.36,"end":2092.96},{"text":"would","start":2093.2,"end":2093.56},{"text":"simplify","start":2093.56,"end":2094.08},{"text":"the","start":2094.16,"end":2094.48},{"text":"application","start":2094.48,"end":2095.04},{"text":"of","start":2095.04,"end":2095.24},{"text":"the","start":2095.24,"end":2095.4},{"text":"Article","start":2095.4,"end":2095.68},{"text":"and","start":2096.4,"end":2096.72},{"text":"avoid","start":2096.72,"end":2097.2},{"text":"discrepancies","start":2097.2,"end":2097.96},{"text":"in","start":2097.96,"end":2098.12},{"text":"interpretation.","start":2098.12,"end":2098.88}]},{"text":"The understanding of what a fair allocation of taxing rights is will, however, differ vastly among the State Parties.","start":2099.74,"end":2108.3,"topics":[{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable rules for states and taxpayers. Delegations stress coordination and safeguards to avoid overlapping claims and maintain a stable investment climate."}],"words":[{"text":"The","start":2099.74,"end":2099.9},{"text":"understanding","start":2099.9,"end":2100.5},{"text":"of","start":2100.5,"end":2100.66},{"text":"what","start":2100.66,"end":2100.86},{"text":"a","start":2100.86,"end":2101.06},{"text":"fair","start":2101.06,"end":2101.3},{"text":"allocation","start":2101.3,"end":2101.9},{"text":"of","start":2101.9,"end":2102.1},{"text":"taxing","start":2102.1,"end":2102.5},{"text":"rights","start":2102.5,"end":2102.78},{"text":"is","start":2102.78,"end":2103.14},{"text":"will,","start":2103.14,"end":2103.5},{"text":"however,","start":2103.5,"end":2103.9},{"text":"differ","start":2104.86,"end":2105.26},{"text":"vastly","start":2105.74,"end":2106.38},{"text":"among","start":2106.38,"end":2106.7},{"text":"the","start":2107.18,"end":2107.46},{"text":"State","start":2107.46,"end":2107.74},{"text":"Parties.","start":2107.74,"end":2108.3}]},{"text":"In Germany's view, the Convention has to remain a framework instrument and cannot include a commitment to renegotiate existing DTA's or be binding with regard to double taxation agreements that will be negotiated in the future.","start":2109.02,"end":2127.09,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."},{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."},{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"In","start":2109.02,"end":2109.3},{"text":"Germany's","start":2109.3,"end":2109.94},{"text":"view,","start":2109.94,"end":2110.22},{"text":"the","start":2110.22,"end":2110.54},{"text":"Convention","start":2110.54,"end":2111.18},{"text":"has","start":2111.42,"end":2111.7},{"text":"to","start":2111.7,"end":2111.9},{"text":"remain","start":2111.9,"end":2112.38},{"text":"a","start":2112.78,"end":2113.1},{"text":"framework","start":2113.1,"end":2113.66},{"text":"instrument","start":2113.66,"end":2114.3},{"text":"and","start":2114.46,"end":2114.74},{"text":"cannot","start":2114.74,"end":2115.26},{"text":"include","start":2115.26,"end":2115.66},{"text":"a","start":2116.3,"end":2116.62},{"text":"commitment","start":2116.62,"end":2117.26},{"text":"to","start":2117.42,"end":2117.74},{"text":"renegotiate","start":2117.74,"end":2118.7},{"text":"existing","start":2118.7,"end":2119.26},{"text":"DTA's","start":2119.26,"end":2120.06},{"text":"or","start":2120.54,"end":2120.86},{"text":"be","start":2120.86,"end":2121.1},{"text":"binding","start":2121.1,"end":2121.66},{"text":"with","start":2121.74,"end":2122.06},{"text":"regard","start":2122.06,"end":2122.5},{"text":"to","start":2122.5,"end":2122.78},{"text":"double","start":2123.02,"end":2123.42},{"text":"taxation","start":2123.42,"end":2123.9},{"text":"agreements","start":2123.9,"end":2124.46},{"text":"that","start":2125.09,"end":2125.25},{"text":"will","start":2125.25,"end":2125.45},{"text":"be","start":2125.45,"end":2125.61},{"text":"negotiated","start":2125.61,"end":2126.37},{"text":"in","start":2126.37,"end":2126.57},{"text":"the","start":2126.57,"end":2126.77},{"text":"future.","start":2126.77,"end":2127.09}]},{"text":"Instead, negotiations and their content must remain strictly in the discretion of the State Parties.","start":2128.13,"end":2135.33,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."},{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."}],"words":[{"text":"Instead,","start":2128.13,"end":2128.69},{"text":"negotiations","start":2129.17,"end":2130.13},{"text":"and","start":2130.45,"end":2130.77},{"text":"their","start":2130.77,"end":2131.01},{"text":"content","start":2131.01,"end":2131.33},{"text":"must","start":2131.41,"end":2131.77},{"text":"remain","start":2131.77,"end":2132.21},{"text":"strictly","start":2132.21,"end":2132.77},{"text":"in","start":2133.17,"end":2133.45},{"text":"the","start":2133.45,"end":2133.61},{"text":"discretion","start":2133.61,"end":2134.13},{"text":"of","start":2134.13,"end":2134.29},{"text":"the","start":2134.29,"end":2134.45},{"text":"State","start":2134.45,"end":2134.73},{"text":"Parties.","start":2134.73,"end":2135.33}]},{"text":"The sovereignty in this process cannot be questioned.","start":2135.81,"end":2140.05,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"The","start":2135.81,"end":2136.13},{"text":"sovereignty","start":2136.13,"end":2136.93},{"text":"in","start":2137.25,"end":2137.53},{"text":"this","start":2137.53,"end":2137.77},{"text":"process","start":2137.77,"end":2138.13},{"text":"cannot","start":2138.61,"end":2139.13},{"text":"be","start":2139.13,"end":2139.33},{"text":"questioned.","start":2139.33,"end":2140.05}]}]},{"sentences":[{"text":"Germany is not willing to commit to renegotiate or terminate DTA's that may prove to be inconsistent with Article 5 of the Framer Convention in its current draft.","start":2140.609,"end":2152.47,"topics":[{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."},{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"Germany","start":2140.609,"end":2141.13},{"text":"is","start":2141.13,"end":2141.29},{"text":"not","start":2141.29,"end":2141.45},{"text":"willing","start":2141.45,"end":2141.89},{"text":"to","start":2141.89,"end":2142.21},{"text":"commit","start":2142.21,"end":2142.69},{"text":"to","start":2142.77,"end":2143.05},{"text":"renegotiate","start":2143.05,"end":2143.89},{"text":"or","start":2143.97,"end":2144.29},{"text":"terminate","start":2144.29,"end":2144.97},{"text":"DTA's","start":2144.97,"end":2145.77},{"text":"that","start":2145.77,"end":2146.09},{"text":"may","start":2146.09,"end":2146.41},{"text":"prove","start":2146.41,"end":2146.77},{"text":"to","start":2146.77,"end":2146.97},{"text":"be","start":2146.97,"end":2147.17},{"text":"inconsistent","start":2147.17,"end":2148.05},{"text":"with","start":2148.05,"end":2148.33},{"text":"Article","start":2148.33,"end":2148.69},{"text":"5","start":2148.85,"end":2149.25},{"text":"of","start":2149.49,"end":2149.73},{"text":"the","start":2149.73,"end":2149.89},{"text":"Framer","start":2149.89,"end":2150.41},{"text":"Convention","start":2150.41,"end":2150.93},{"text":"in","start":2151.35,"end":2151.47},{"text":"its","start":2151.47,"end":2151.67},{"text":"current","start":2151.67,"end":2151.91},{"text":"draft.","start":2151.91,"end":2152.47}]},{"text":"Despite the fact, and on that I'd like to echo previous speakers, that it is in many regards uncertain what the expectations are in concrete.","start":2152.47,"end":2163.19,"topics":[],"words":[{"text":"Despite","start":2152.47,"end":2152.87},{"text":"the","start":2152.87,"end":2153.19},{"text":"fact,","start":2153.19,"end":2153.51},{"text":"and","start":2153.91,"end":2154.19},{"text":"on","start":2154.19,"end":2154.39},{"text":"that","start":2154.39,"end":2154.67},{"text":"I'd","start":2154.67,"end":2155.03},{"text":"like","start":2155.03,"end":2155.15},{"text":"to","start":2155.15,"end":2155.31},{"text":"echo","start":2155.31,"end":2155.79},{"text":"previous","start":2155.79,"end":2156.15},{"text":"speakers,","start":2156.15,"end":2156.87},{"text":"that","start":2157.19,"end":2157.59},{"text":"it","start":2159.03,"end":2159.27},{"text":"is","start":2159.27,"end":2159.43},{"text":"in","start":2159.43,"end":2159.63},{"text":"many","start":2159.63,"end":2159.83},{"text":"regards","start":2159.83,"end":2160.23},{"text":"uncertain","start":2160.23,"end":2160.87},{"text":"what","start":2161.03,"end":2161.31},{"text":"the","start":2161.31,"end":2161.51},{"text":"expectations","start":2161.51,"end":2162.11},{"text":"are","start":2162.11,"end":2162.39},{"text":"in","start":2162.39,"end":2162.59},{"text":"concrete.","start":2162.59,"end":2163.19}]},{"text":"Not willing to terminate or negotiate existing DTA's unless this is the outcome of bilateral negotiations with the affected country and binding nature of the Framework Convention would furthermore not allowed for the necessary flexibility with regard to changing circumstances or the specifics of the bilateral relationship between contracting states.","start":2164.39,"end":2188.49,"topics":[{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."},{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."},{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"Not","start":2164.39,"end":2164.71},{"text":"willing","start":2164.71,"end":2165.19},{"text":"to","start":2165.27,"end":2165.63},{"text":"terminate","start":2165.63,"end":2166.27},{"text":"or","start":2166.27,"end":2166.55},{"text":"negotiate","start":2166.949,"end":2167.67},{"text":"existing","start":2167.83,"end":2168.31},{"text":"DTA's","start":2168.31,"end":2168.95},{"text":"unless","start":2168.95,"end":2169.31},{"text":"this","start":2169.31,"end":2169.59},{"text":"is","start":2169.59,"end":2169.79},{"text":"the","start":2169.79,"end":2169.99},{"text":"outcome","start":2169.99,"end":2170.51},{"text":"of","start":2170.51,"end":2170.71},{"text":"bilateral","start":2170.71,"end":2171.43},{"text":"negotiations","start":2171.43,"end":2172.31},{"text":"with","start":2172.63,"end":2172.95},{"text":"the","start":2172.95,"end":2173.15},{"text":"affected","start":2173.15,"end":2173.67},{"text":"country","start":2173.67,"end":2174.07},{"text":"and","start":2174.63,"end":2174.91},{"text":"binding","start":2174.91,"end":2175.31},{"text":"nature","start":2175.31,"end":2175.59},{"text":"of","start":2175.59,"end":2175.75},{"text":"the","start":2175.75,"end":2175.87},{"text":"Framework","start":2175.87,"end":2176.31},{"text":"Convention","start":2176.31,"end":2176.79},{"text":"would","start":2176.79,"end":2177.03},{"text":"furthermore","start":2177.03,"end":2177.63},{"text":"not","start":2177.63,"end":2177.87},{"text":"allowed","start":2177.87,"end":2178.23},{"text":"for","start":2178.23,"end":2178.35},{"text":"the","start":2178.35,"end":2178.47},{"text":"necessary","start":2178.47,"end":2178.82},{"text":"flexibility","start":2179.21,"end":2179.77},{"text":"with","start":2180.41,"end":2180.73},{"text":"regard","start":2180.73,"end":2181.09},{"text":"to","start":2181.09,"end":2181.25},{"text":"changing","start":2181.25,"end":2181.65},{"text":"circumstances","start":2181.65,"end":2182.49},{"text":"or","start":2183.13,"end":2183.49},{"text":"the","start":2183.49,"end":2183.85},{"text":"specifics","start":2183.93,"end":2184.81},{"text":"of","start":2184.81,"end":2185.09},{"text":"the","start":2185.09,"end":2185.25},{"text":"bilateral","start":2185.25,"end":2185.93},{"text":"relationship","start":2185.93,"end":2186.53},{"text":"between","start":2186.53,"end":2186.81},{"text":"contracting","start":2187.37,"end":2188.17},{"text":"states.","start":2188.17,"end":2188.49}]},{"text":"And finally, in responding to the Colleague's remarks, I would like to add that we can of course keep on sticking and can stick to the Secretariat General Report or previous resolution, and thereby keep on ignoring the fact that no consensus was reached back then on these 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in doing so, we risk ending up with a final product that will likewise lack universal 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we too, we would welcome to receive some more background on why a proposal is abandoned and why the next one is 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the most recent proposal, we have the following remarks to share with you.","start":2279.64,"end":2285.49,"topics":[],"words":[{"text":"Regarding","start":2279.64,"end":2280.28},{"text":"the","start":2280.68,"end":2281},{"text":"most","start":2281,"end":2281.28},{"text":"recent","start":2281.28,"end":2281.64},{"text":"proposal,","start":2281.96,"end":2282.68},{"text":"we","start":2282.68,"end":2282.88},{"text":"have","start":2282.88,"end":2283.16},{"text":"the","start":2283.32,"end":2283.6},{"text":"following","start":2283.6,"end":2283.88},{"text":"remarks","start":2283.96,"end":2284.54},{"text":"to","start":2284.69,"end":2284.81},{"text":"share","start":2284.81,"end":2284.97},{"text":"with","start":2284.97,"end":2285.17},{"text":"you.","start":2285.17,"end":2285.49}]}]},{"sentences":[{"text":"Similar to the proposal of October 25 that was discussed in Nairobi, the present draft attributes taxing rights directly to a certain degree, and this attribution could collide with the allocations agreed in existing treaties, and this is also declared by the provision itself, and we therefore have concerns regarding legal certainty.","start":2286.29,"end":2311.66,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. 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Some favor binding commitments to ensure effective application."}],"words":[{"text":"We","start":2312.22,"end":2312.54},{"text":"prefer","start":2312.54,"end":2312.94},{"text":"a","start":2313.1,"end":2313.38},{"text":"commitment","start":2313.38,"end":2314.06},{"text":"to","start":2314.22,"end":2314.5},{"text":"adopt","start":2314.5,"end":2314.94},{"text":"policies","start":2314.94,"end":2315.46},{"text":"for","start":2315.46,"end":2315.7},{"text":"a","start":2315.7,"end":2315.86},{"text":"fair","start":2315.86,"end":2316.06},{"text":"allocation","start":2316.06,"end":2316.58},{"text":"of","start":2316.58,"end":2316.74},{"text":"taxing","start":2316.74,"end":2317.18},{"text":"rights","start":2317.18,"end":2317.5},{"text":"complemented","start":2317.9,"end":2318.58},{"text":"with","start":2318.58,"end":2318.74},{"text":"basic","start":2318.74,"end":2319.14},{"text":"principles","start":2319.14,"end":2319.74},{"text":"over","start":2320.06,"end":2320.42},{"text":"a","start":2320.42,"end":2320.66},{"text":"direct","start":2320.66,"end":2320.94},{"text":"allocation","start":2320.94,"end":2321.62},{"text":"of","start":2321.62,"end":2321.78},{"text":"taxing","start":2321.78,"end":2322.26},{"text":"rights","start":2322.26,"end":2322.54},{"text":"in","start":2322.78,"end":2323.06},{"text":"the","start":2323.06,"end":2323.22},{"text":"Framework","start":2323.22,"end":2323.74},{"text":"Convention","start":2323.74,"end":2324.3},{"text":"itself.","start":2324.3,"end":2324.78}]},{"text":"Your proposal, Mr. Kohlid, of the 6th of January of this year that was only discussed in the virtual World Stream meetings for followed this approach.","start":2325.5,"end":2337.27,"topics":[],"words":[{"text":"Your","start":2325.5,"end":2325.82},{"text":"proposal,","start":2325.82,"end":2326.46},{"text":"Mr.","start":2326.46,"end":2326.82},{"text":"Kohlid,","start":2326.82,"end":2327.38},{"text":"of","start":2327.38,"end":2327.66},{"text":"the","start":2327.66,"end":2327.94},{"text":"6th","start":2327.94,"end":2328.14},{"text":"of","start":2328.14,"end":2328.3},{"text":"January","start":2328.3,"end":2328.62},{"text":"of","start":2329.1,"end":2329.42},{"text":"this","start":2329.42,"end":2329.66},{"text":"year","start":2329.66,"end":2329.98},{"text":"that","start":2330.22,"end":2330.54},{"text":"was","start":2330.54,"end":2330.74},{"text":"only","start":2330.74,"end":2330.98},{"text":"discussed","start":2330.98,"end":2331.66},{"text":"in","start":2331.66,"end":2332.06},{"text":"the","start":2333.18,"end":2333.58},{"text":"virtual","start":2333.66,"end":2334.14},{"text":"World","start":2334.14,"end":2334.38},{"text":"Stream","start":2334.38,"end":2334.78},{"text":"meetings","start":2334.78,"end":2335.26},{"text":"for","start":2335.44,"end":2335.6},{"text":"followed","start":2335.75,"end":2336.31},{"text":"this","start":2336.39,"end":2336.79},{"text":"approach.","start":2336.87,"end":2337.27}]},{"text":"The present proposal seems, in addition, also not sufficiently detailed for its purpose.","start":2338.63,"end":2344.95,"topics":[],"words":[{"text":"The","start":2338.63,"end":2339.03},{"text":"present","start":2339.51,"end":2339.91},{"text":"proposal","start":2339.91,"end":2340.47},{"text":"seems,","start":2340.47,"end":2340.79},{"text":"in","start":2340.79,"end":2340.91},{"text":"addition,","start":2340.91,"end":2341.19},{"text":"also","start":2341.43,"end":2341.79},{"text":"not","start":2341.79,"end":2342.15},{"text":"sufficiently","start":2342.23,"end":2343.03},{"text":"detailed","start":2343.03,"end":2343.67},{"text":"for","start":2343.91,"end":2344.23},{"text":"its","start":2344.23,"end":2344.47},{"text":"purpose.","start":2344.47,"end":2344.95}]},{"text":"It assigns shared taxing rights for income from economic activities, but it gives no further guidance regarding the portions.","start":2345.11,"end":2353.67,"topics":[{"key":"portion-of-income-language","label":"‘Portion of Income’ Language","description":"Concerns about referencing the taxation of a ‘portion of income’ without an agreed allocation methodology or definitions. Several delegations argue this wording creates legal ambiguity and could prejudge future protocols."},{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable rules for states and taxpayers. Delegations stress coordination and safeguards to avoid overlapping claims and maintain a stable investment climate."}],"words":[{"text":"It","start":2345.11,"end":2345.43},{"text":"assigns","start":2345.43,"end":2345.99},{"text":"shared","start":2345.99,"end":2346.47},{"text":"taxing","start":2346.47,"end":2346.91},{"text":"rights","start":2346.91,"end":2347.19},{"text":"for","start":2347.19,"end":2347.55},{"text":"income","start":2347.55,"end":2348.07},{"text":"from","start":2348.15,"end":2348.55},{"text":"economic","start":2348.55,"end":2348.95},{"text":"activities,","start":2349.43,"end":2350.15},{"text":"but","start":2350.63,"end":2350.91},{"text":"it","start":2350.91,"end":2351.07},{"text":"gives","start":2351.07,"end":2351.35},{"text":"no","start":2351.35,"end":2351.59},{"text":"further","start":2351.59,"end":2351.909},{"text":"guidance","start":2351.909,"end":2352.39},{"text":"regarding","start":2352.39,"end":2352.87},{"text":"the","start":2352.87,"end":2353.07},{"text":"portions.","start":2353.07,"end":2353.67}]}]},{"sentences":[{"text":"And we see the difficulties in developing a rule detailed enough to be directly applicable and also comprehensive enough to cover all income from economic activities.","start":2354.55,"end":2365.88,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"And","start":2354.55,"end":2354.91},{"text":"we","start":2354.91,"end":2355.27},{"text":"see","start":2355.35,"end":2355.67},{"text":"the","start":2355.67,"end":2355.87},{"text":"difficulties","start":2355.87,"end":2356.63},{"text":"in","start":2357.19,"end":2357.59},{"text":"developing","start":2357.75,"end":2358.35},{"text":"a","start":2358.35,"end":2358.51},{"text":"rule","start":2358.51,"end":2358.79},{"text":"detailed","start":2358.79,"end":2359.31},{"text":"enough","start":2359.31,"end":2359.59},{"text":"to","start":2359.59,"end":2359.87},{"text":"be","start":2359.87,"end":2360.07},{"text":"directly","start":2360.07,"end":2360.67},{"text":"applicable","start":2360.67,"end":2361.27},{"text":"and","start":2361.64,"end":2361.8},{"text":"also","start":2361.8,"end":2362.08},{"text":"comprehensive","start":2362.08,"end":2362.76},{"text":"enough","start":2362.76,"end":2363.08},{"text":"to","start":2363.08,"end":2363.28},{"text":"cover","start":2363.28,"end":2363.52},{"text":"all","start":2363.52,"end":2363.84},{"text":"income","start":2363.84,"end":2364.28},{"text":"from","start":2364.28,"end":2364.6},{"text":"economic","start":2364.68,"end":2365.08},{"text":"activities.","start":2365.24,"end":2365.88}]},{"text":"We therefore do also not ask for the elaboration of such a rule.","start":2366.2,"end":2371.44,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"We","start":2366.2,"end":2366.48},{"text":"therefore","start":2366.48,"end":2366.88},{"text":"do","start":2366.88,"end":2367.08},{"text":"also","start":2367.08,"end":2367.32},{"text":"not","start":2367.32,"end":2367.6},{"text":"ask","start":2367.6,"end":2367.96},{"text":"for","start":2369.08,"end":2369.48},{"text":"the","start":2369.48,"end":2369.8},{"text":"elaboration","start":2369.8,"end":2370.52},{"text":"of","start":2370.52,"end":2370.72},{"text":"such","start":2370.72,"end":2370.92},{"text":"a","start":2370.92,"end":2371.08},{"text":"rule.","start":2371.08,"end":2371.44}]},{"text":"Instead, we suggest again a commitment to follow certain generally accepted principles when allocating taxing rights, and then to leave it to the involved countries to agree on their interpretation of these principles in another instrument, be it by bilaterally a protocol to the Framework Convention or any other multilateral agreement.","start":2371.44,"end":2393.03,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"Instead,","start":2371.44,"end":2371.96},{"text":"we","start":2371.96,"end":2372.36},{"text":"suggest","start":2372.36,"end":2372.76},{"text":"again","start":2372.76,"end":2373.16},{"text":"a","start":2373.48,"end":2373.76},{"text":"commitment","start":2373.76,"end":2374.32},{"text":"to","start":2374.32,"end":2374.56},{"text":"follow","start":2374.56,"end":2374.84},{"text":"certain","start":2374.84,"end":2375.24},{"text":"generally","start":2375.32,"end":2375.84},{"text":"accepted","start":2375.84,"end":2376.36},{"text":"principles","start":2376.36,"end":2376.92},{"text":"when","start":2377.08,"end":2377.48},{"text":"allocating","start":2377.48,"end":2378.16},{"text":"taxing","start":2378.16,"end":2378.68},{"text":"rights,","start":2378.68,"end":2379},{"text":"and","start":2379.16,"end":2379.48},{"text":"then","start":2379.48,"end":2379.72},{"text":"to","start":2379.72,"end":2379.92},{"text":"leave","start":2379.92,"end":2380.16},{"text":"it","start":2380.16,"end":2380.36},{"text":"to","start":2380.36,"end":2380.56},{"text":"the","start":2380.56,"end":2380.84},{"text":"involved","start":2380.92,"end":2381.52},{"text":"countries","start":2381.52,"end":2381.88},{"text":"to","start":2381.88,"end":2382.16},{"text":"agree","start":2382.16,"end":2382.44},{"text":"on","start":2382.6,"end":2382.92},{"text":"their","start":2382.92,"end":2383.2},{"text":"interpretation","start":2383.2,"end":2384.04},{"text":"of","start":2384.28,"end":2384.56},{"text":"these","start":2384.56,"end":2384.8},{"text":"principles","start":2384.8,"end":2385.4},{"text":"in","start":2385.64,"end":2385.92},{"text":"another","start":2385.92,"end":2386.2},{"text":"instrument,","start":2386.2,"end":2386.8},{"text":"be","start":2386.8,"end":2387.04},{"text":"it","start":2387.04,"end":2387.24},{"text":"by","start":2387.24,"end":2387.44},{"text":"bilaterally","start":2387.51,"end":2388.15},{"text":"a","start":2388.39,"end":2388.67},{"text":"protocol","start":2388.67,"end":2389.15},{"text":"to","start":2389.15,"end":2389.27},{"text":"the","start":2389.27,"end":2389.39},{"text":"Framework","start":2389.39,"end":2389.83},{"text":"Convention","start":2389.83,"end":2390.31},{"text":"or","start":2390.31,"end":2390.51},{"text":"any","start":2390.51,"end":2390.71},{"text":"other","start":2390.71,"end":2391.03},{"text":"multilateral","start":2391.03,"end":2391.99},{"text":"agreement.","start":2392.31,"end":2393.03}]},{"text":"Now, regarding the principles for a fair allocation of taxing rights that could be enshrined in the Framework Convention, we think that they should be general enough to leave room for the different policies applied between countries Member States should be in a position to sign the Framework Convention while continuing the treaties that they consider to be fair.","start":2394.79,"end":2417.94,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."},{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"Now,","start":2394.79,"end":2395.19},{"text":"regarding","start":2395.19,"end":2395.75},{"text":"the","start":2395.75,"end":2395.87},{"text":"principles","start":2395.87,"end":2396.31},{"text":"for","start":2396.31,"end":2396.51},{"text":"a","start":2396.51,"end":2396.67},{"text":"fair","start":2396.67,"end":2396.87},{"text":"allocation","start":2396.87,"end":2397.43},{"text":"of","start":2397.43,"end":2397.63},{"text":"taxing","start":2397.63,"end":2398.15},{"text":"rights","start":2398.15,"end":2398.47},{"text":"that","start":2398.47,"end":2398.87},{"text":"could","start":2398.87,"end":2399.19},{"text":"be","start":2399.19,"end":2399.43},{"text":"enshrined","start":2399.43,"end":2399.91},{"text":"in","start":2399.91,"end":2400.11},{"text":"the","start":2400.11,"end":2400.27},{"text":"Framework","start":2400.27,"end":2400.75},{"text":"Convention,","start":2400.75,"end":2401.43},{"text":"we","start":2402.15,"end":2402.47},{"text":"think","start":2402.47,"end":2402.75},{"text":"that","start":2402.75,"end":2403.11},{"text":"they","start":2403.11,"end":2403.47},{"text":"should","start":2403.47,"end":2403.709},{"text":"be","start":2403.709,"end":2403.87},{"text":"general","start":2403.87,"end":2404.15},{"text":"enough","start":2404.23,"end":2404.63},{"text":"to","start":2404.79,"end":2405.11},{"text":"leave","start":2405.11,"end":2405.43},{"text":"room","start":2405.43,"end":2405.67},{"text":"for","start":2405.67,"end":2405.91},{"text":"the","start":2405.91,"end":2406.15},{"text":"different","start":2406.15,"end":2406.47},{"text":"policies","start":2406.47,"end":2407.07},{"text":"applied","start":2407.07,"end":2407.67},{"text":"between","start":2407.83,"end":2408.23},{"text":"countries","start":2408.47,"end":2408.87},{"text":"Member","start":2409.75,"end":2410.11},{"text":"States","start":2410.11,"end":2410.43},{"text":"should","start":2410.43,"end":2410.67},{"text":"be","start":2410.67,"end":2410.83},{"text":"in","start":2410.83,"end":2410.95},{"text":"a","start":2410.95,"end":2411.07},{"text":"position","start":2411.07,"end":2411.35},{"text":"to","start":2411.35,"end":2411.63},{"text":"sign","start":2411.63,"end":2411.83},{"text":"the","start":2411.83,"end":2412.03},{"text":"Framework","start":2412.03,"end":2412.43},{"text":"Convention","start":2412.43,"end":2413.03},{"text":"while","start":2413.46,"end":2413.66},{"text":"continuing","start":2413.66,"end":2414.42},{"text":"the","start":2414.5,"end":2414.82},{"text":"treaties","start":2414.82,"end":2415.46},{"text":"that","start":2415.62,"end":2415.94},{"text":"they","start":2415.94,"end":2416.26},{"text":"consider","start":2416.66,"end":2417.06},{"text":"to","start":2417.22,"end":2417.46},{"text":"be","start":2417.46,"end":2417.62},{"text":"fair.","start":2417.62,"end":2417.94}]},{"text":"At the same time, as an example for such high level principles, the Compromiso de Sevilla seems to enjoy broad support.","start":2418.18,"end":2426.18,"topics":[{"key":"seville-commitment-language","label":"Use of Sevilla Commitment Language","description":"Proposals to ground Article 5 in previously agreed Sevilla language (e.g., taxes paid where economic activity occurs and value is created, consistent with national and international law). 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Delegations stress coordination and safeguards to avoid overlapping claims and maintain a stable investment climate."}],"words":[{"text":"Another","start":2435.22,"end":2435.62},{"text":"concern","start":2435.7,"end":2436.1},{"text":"regarding","start":2436.5,"end":2436.94},{"text":"the","start":2436.94,"end":2437.14},{"text":"present","start":2437.14,"end":2437.46},{"text":"proposal","start":2437.46,"end":2438.14},{"text":"and","start":2438.14,"end":2438.42},{"text":"also","start":2438.42,"end":2438.7},{"text":"some","start":2438.7,"end":2438.9},{"text":"of","start":2438.9,"end":2439.02},{"text":"the","start":2439.02,"end":2439.22},{"text":"previous","start":2439.22,"end":2439.54},{"text":"proposals","start":2439.62,"end":2439.91},{"text":"proposals","start":2440.06,"end":2440.7},{"text":"is","start":2440.78,"end":2441.1},{"text":"the","start":2441.1,"end":2441.3},{"text":"risk","start":2441.3,"end":2441.5},{"text":"of","start":2441.5,"end":2441.7},{"text":"double","start":2441.7,"end":2441.98},{"text":"taxation.","start":2441.98,"end":2442.62}]},{"text":"The mentioned criteria for the attribution of taxing rights, they could, depending on their interpretations, overlap.","start":2443.26,"end":2449.58,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. 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we would strongly encourage having a proper discussion on this.","start":2672.53,"end":2676.61,"topics":[],"words":[{"text":"So","start":2672.53,"end":2672.93},{"text":"we","start":2673.01,"end":2673.29},{"text":"would","start":2673.29,"end":2673.49},{"text":"strongly","start":2673.49,"end":2673.97},{"text":"encourage","start":2673.97,"end":2674.61},{"text":"having","start":2674.77,"end":2675.13},{"text":"a","start":2675.13,"end":2675.37},{"text":"proper","start":2675.37,"end":2675.65},{"text":"discussion","start":2675.65,"end":2676.17},{"text":"on","start":2676.17,"end":2676.33},{"text":"this.","start":2676.33,"end":2676.61}]},{"text":"I know that I mentioned in Article 4 that we wanted a link to human rights, but I think that the difference between Article 4 and Article 5 is that if we get Article 5 wrong, then we will be infringing on human rights of our citizens because the Norfair practices would then be hurting their ability to properly trust the system in which they are paying 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maybe have a discussion on this, but positively looking at what the colleagues from Norway and Sweden put forward on the basis of Sevilla and seeing how we can find a way forward with this article.","start":2698.73,"end":2710.89,"topics":[{"key":"seville-commitment-language","label":"Use of Sevilla Commitment Language","description":"Proposals to ground Article 5 in previously agreed Sevilla language (e.g., taxes paid where economic activity occurs and value is created, consistent with national and international law). 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floor.","start":2719.61,"end":2722.65,"topics":[],"words":[{"text":"Thank","start":2719.61,"end":2719.969},{"text":"you,","start":2719.969,"end":2720.129},{"text":"Kholid","start":2720.129,"end":2720.69},{"text":"for","start":2720.69,"end":2721.01},{"text":"giving","start":2721.01,"end":2721.45},{"text":"us","start":2721.61,"end":2721.97},{"text":"the","start":2721.97,"end":2722.25},{"text":"floor.","start":2722.25,"end":2722.65}]},{"text":"Ghana welcomes and strongly supports the statement delivered by Zambia on behalf of the African American Africa Group and adds the following in her national capacity, we support the principles articulated in this article which speak to the heart of fairness equity in the international tax system.","start":2724.41,"end":2744.01,"topics":[],"words":[{"text":"Ghana","start":2724.41,"end":2724.97},{"text":"welcomes","start":2724.97,"end":2725.49},{"text":"and","start":2725.49,"end":2725.73},{"text":"strongly","start":2725.73,"end":2726.33},{"text":"supports","start":2726.33,"end":2726.85},{"text":"the","start":2726.85,"end":2727.01},{"text":"statement","start":2727.01,"end":2727.29},{"text":"delivered","start":2727.37,"end":2727.93},{"text":"by","start":2727.93,"end":2728.13},{"text":"Zambia","start":2728.13,"end":2728.73},{"text":"on","start":2728.89,"end":2729.21},{"text":"behalf","start":2729.21,"end":2729.49},{"text":"of","start":2729.49,"end":2729.61},{"text":"the","start":2729.61,"end":2729.73},{"text":"African","start":2729.73,"end":2729.915},{"text":"American","start":2729.915,"end":2730.095},{"text":"Africa","start":2730.095,"end":2730.29},{"text":"Group","start":2730.29,"end":2730.65},{"text":"and","start":2730.97,"end":2731.37},{"text":"adds","start":2731.37,"end":2731.81},{"text":"the","start":2731.81,"end":2731.97},{"text":"following","start":2731.97,"end":2732.25},{"text":"in","start":2732.25,"end":2732.53},{"text":"her","start":2732.53,"end":2732.73},{"text":"national","start":2732.73,"end":2733.05},{"text":"capacity,","start":2733.13,"end":2733.85},{"text":"we","start":2734.73,"end":2735.05},{"text":"support","start":2735.05,"end":2735.37},{"text":"the","start":2735.37,"end":2735.69},{"text":"principles","start":2735.69,"end":2736.29},{"text":"articulated","start":2736.29,"end":2737.13},{"text":"in","start":2737.37,"end":2737.69},{"text":"this","start":2737.69,"end":2738.01},{"text":"article","start":2738.25,"end":2738.65},{"text":"which","start":2739.45,"end":2739.81},{"text":"speak","start":2739.81,"end":2740.17},{"text":"to","start":2740.17,"end":2740.33},{"text":"the","start":2740.33,"end":2740.45},{"text":"heart","start":2740.45,"end":2740.69},{"text":"of","start":2740.69,"end":2740.93},{"text":"fairness","start":2740.93,"end":2741.45},{"text":"equity","start":2741.45,"end":2742.01},{"text":"in","start":2742.25,"end":2742.53},{"text":"the","start":2742.53,"end":2742.69},{"text":"international","start":2742.69,"end":2742.97},{"text":"tax","start":2743.21,"end":2743.61},{"text":"system.","start":2743.61,"end":2744.01}]},{"text":"We make three comments on the amendments proposed by the Africa Group.","start":2744.57,"end":2748.49,"topics":[],"words":[{"text":"We","start":2744.57,"end":2744.89},{"text":"make","start":2744.89,"end":2745.17},{"text":"three","start":2745.17,"end":2745.45},{"text":"comments","start":2745.45,"end":2745.77},{"text":"on","start":2745.77,"end":2746.089},{"text":"the","start":2746.089,"end":2746.289},{"text":"amendments","start":2746.289,"end":2746.85},{"text":"proposed","start":2746.85,"end":2747.37},{"text":"by","start":2747.37,"end":2747.57},{"text":"the","start":2747.57,"end":2747.73},{"text":"Africa","start":2747.73,"end":2748.01},{"text":"Group.","start":2748.09,"end":2748.49}]},{"text":"First, the amendments proposed by the Africa Group rightly recognizes that all jurisdictions in which value is created, markets are located, revenues are generated, users or data are situated or economic activities are carried out have the right to tax income derived from or attributed to these activities.","start":2748.81,"end":2772.69,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. Views diverge on how broadly to list and apply these factors within a fair allocation framework."},{"key":"digital-economy-physical-presence","label":"Digital Economy and Physical Presence","description":"Emphasis on modern business models where users, data, and markets generate value without physical presence. Proponents seek recognition of taxing rights based on real economic contribution in digitalized contexts."}],"words":[{"text":"First,","start":2748.81,"end":2749.21},{"text":"the","start":2749.69,"end":2750.01},{"text":"amendments","start":2750.01,"end":2750.57},{"text":"proposed","start":2750.65,"end":2751.17},{"text":"by","start":2751.17,"end":2751.33},{"text":"the","start":2751.33,"end":2751.49},{"text":"Africa","start":2751.49,"end":2751.77},{"text":"Group","start":2751.77,"end":2752.13},{"text":"rightly","start":2752.13,"end":2752.61},{"text":"recognizes","start":2752.61,"end":2753.37},{"text":"that","start":2753.37,"end":2753.69},{"text":"all","start":2753.93,"end":2754.25},{"text":"jurisdictions","start":2754.25,"end":2755.09},{"text":"in","start":2755.09,"end":2755.33},{"text":"which","start":2755.33,"end":2755.57},{"text":"value","start":2755.57,"end":2755.89},{"text":"is","start":2755.89,"end":2756.17},{"text":"created,","start":2756.17,"end":2756.65},{"text":"markets","start":2757.41,"end":2757.85},{"text":"are","start":2757.85,"end":2758.01},{"text":"located,","start":2758.01,"end":2758.53},{"text":"revenues","start":2759.09,"end":2759.69},{"text":"are","start":2759.69,"end":2759.93},{"text":"generated,","start":2759.93,"end":2760.53},{"text":"users","start":2761.09,"end":2761.73},{"text":"or","start":2761.73,"end":2761.97},{"text":"data","start":2761.97,"end":2762.29},{"text":"are","start":2762.37,"end":2762.69},{"text":"situated","start":2762.69,"end":2763.41},{"text":"or","start":2763.73,"end":2764.09},{"text":"economic","start":2764.09,"end":2764.45},{"text":"activities","start":2764.53,"end":2765.17},{"text":"are","start":2765.25,"end":2765.57},{"text":"carried","start":2765.57,"end":2765.97},{"text":"out","start":2765.97,"end":2766.29},{"text":"have","start":2766.69,"end":2767.01},{"text":"the","start":2767.01,"end":2767.21},{"text":"right","start":2767.21,"end":2767.49},{"text":"to","start":2767.57,"end":2767.97},{"text":"tax","start":2768.29,"end":2768.69},{"text":"income","start":2768.69,"end":2769.21},{"text":"derived","start":2769.21,"end":2769.81},{"text":"from","start":2770.37,"end":2770.77},{"text":"or","start":2770.77,"end":2771.13},{"text":"attributed","start":2771.13,"end":2771.81},{"text":"to","start":2771.81,"end":2772.01},{"text":"these","start":2772.01,"end":2772.21},{"text":"activities.","start":2772.21,"end":2772.69}]}]},{"sentences":[{"text":"This general principle reflects today's economic realities, particularly in an increasingly digitized and integrated global economy, and corrects long standing distortions in the equitable principle of taxation which has disadvantaged developing countries where incomes are largely sourced from.","start":2773.65,"end":2793.66,"topics":[{"key":"digital-economy-physical-presence","label":"Digital Economy and Physical Presence","description":"Emphasis on modern business models where users, data, and markets generate value without physical presence. 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Some note the residence state must be explicitly considered alongside source and market factors."}],"words":[{"text":"This","start":2773.65,"end":2773.97},{"text":"general","start":2773.97,"end":2774.29},{"text":"principle","start":2774.29,"end":2774.89},{"text":"reflects","start":2774.89,"end":2775.49},{"text":"today's","start":2775.49,"end":2775.97},{"text":"economic","start":2775.97,"end":2776.29},{"text":"realities,","start":2776.37,"end":2777.09},{"text":"particularly","start":2777.57,"end":2778.37},{"text":"in","start":2778.37,"end":2778.57},{"text":"an","start":2778.57,"end":2778.77},{"text":"increasingly","start":2778.77,"end":2779.45},{"text":"digitized","start":2779.45,"end":2780.05},{"text":"and","start":2780.13,"end":2780.41},{"text":"integrated","start":2780.41,"end":2781.01},{"text":"global","start":2781.01,"end":2781.41},{"text":"economy,","start":2781.41,"end":2781.81},{"text":"and","start":2782.62,"end":2782.82},{"text":"corrects","start":2782.82,"end":2783.46},{"text":"long","start":2783.46,"end":2783.7},{"text":"standing","start":2783.7,"end":2784.22},{"text":"distortions","start":2784.22,"end":2785.1},{"text":"in","start":2785.26,"end":2785.54},{"text":"the","start":2785.54,"end":2785.7},{"text":"equitable","start":2785.7,"end":2786.38},{"text":"principle","start":2786.38,"end":2786.94},{"text":"of","start":2786.94,"end":2787.14},{"text":"taxation","start":2787.14,"end":2787.82},{"text":"which","start":2788.22,"end":2788.54},{"text":"has","start":2788.54,"end":2788.78},{"text":"disadvantaged","start":2788.78,"end":2789.66},{"text":"developing","start":2789.74,"end":2790.46},{"text":"countries","start":2790.46,"end":2790.86},{"text":"where","start":2791.18,"end":2791.58},{"text":"incomes","start":2791.58,"end":2792.1},{"text":"are","start":2792.1,"end":2792.34},{"text":"largely","start":2792.34,"end":2792.74},{"text":"sourced","start":2792.74,"end":2793.26},{"text":"from.","start":2793.26,"end":2793.66}]},{"text":"Second, Ghana attaches particular importance to the agreed standard for allocation taxing rights allocation must reflect the real economic contribution of each relevant jurisdiction and must not be contingent solely on physical presence.","start":2794.54,"end":2811.88,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. 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Proponents seek recognition of taxing rights based on real economic contribution in digitalized contexts."},{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. Views diverge on how broadly to list and apply these factors within a fair allocation framework."}],"words":[{"text":"Significant","start":2817.24,"end":2817.64},{"text":"value","start":2817.88,"end":2818.24},{"text":"is","start":2818.24,"end":2818.52},{"text":"generated","start":2818.52,"end":2819.04},{"text":"within","start":2819.04,"end":2819.4},{"text":"our","start":2819.4,"end":2819.76},{"text":"economies","start":2819.76,"end":2820.44},{"text":"through","start":2821,"end":2821.4},{"text":"our","start":2821.4,"end":2821.72},{"text":"markets,","start":2821.72,"end":2822.44},{"text":"our","start":2822.76,"end":2823.08},{"text":"uses,","start":2823.08,"end":2823.72},{"text":"data","start":2824.28,"end":2824.68},{"text":"and","start":2824.84,"end":2825.2},{"text":"consumption.","start":2825.2,"end":2825.96}]},{"text":"Yet taxing rights have too often been denied on the basis of outdated nexus rules.","start":2826.36,"end":2832.28,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. Views diverge on how broadly to list and apply these factors within a fair allocation framework."}],"words":[{"text":"Yet","start":2826.36,"end":2826.72},{"text":"taxing","start":2826.72,"end":2827.24},{"text":"rights","start":2827.24,"end":2827.56},{"text":"have","start":2827.56,"end":2827.88},{"text":"too","start":2827.88,"end":2828.12},{"text":"often","start":2828.12,"end":2828.4},{"text":"been","start":2828.4,"end":2828.68},{"text":"denied","start":2828.68,"end":2829.24},{"text":"on","start":2829.24,"end":2829.52},{"text":"the","start":2829.52,"end":2829.72},{"text":"basis","start":2829.72,"end":2830.08},{"text":"of","start":2830.08,"end":2830.32},{"text":"outdated","start":2830.32,"end":2830.92},{"text":"nexus","start":2831.24,"end":2831.84},{"text":"rules.","start":2831.84,"end":2832.28}]}]},{"sentences":[{"text":"The amendments proposed by the Africa Group to this Article affirms that no State party shall be precluded from taxing income merely because a taxpayer lacks a physical presence in that State party's jurisdiction.","start":2833.08,"end":2849.6,"topics":[{"key":"digital-economy-physical-presence","label":"Digital Economy and Physical Presence","description":"Emphasis on modern business models where users, data, and markets generate value without physical presence. Proponents seek recognition of taxing rights based on real economic contribution in digitalized contexts."},{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. Views diverge on how broadly to list and apply these factors within a fair allocation framework."}],"words":[{"text":"The","start":2833.08,"end":2833.4},{"text":"amendments","start":2833.4,"end":2834},{"text":"proposed","start":2834,"end":2834.52},{"text":"by","start":2834.52,"end":2834.72},{"text":"the","start":2834.72,"end":2834.88},{"text":"Africa","start":2834.88,"end":2835.12},{"text":"Group","start":2835.12,"end":2835.44},{"text":"to","start":2835.44,"end":2835.61},{"text":"this","start":2835.84,"end":2835.96},{"text":"Article","start":2835.96,"end":2836.24},{"text":"affirms","start":2836.8,"end":2837.48},{"text":"that","start":2837.48,"end":2837.76},{"text":"no","start":2837.76,"end":2838.04},{"text":"State","start":2838.04,"end":2838.36},{"text":"party","start":2838.36,"end":2838.72},{"text":"shall","start":2839.2,"end":2839.52},{"text":"be","start":2839.52,"end":2839.68},{"text":"precluded","start":2839.68,"end":2840.44},{"text":"from","start":2840.44,"end":2840.72},{"text":"taxing","start":2840.72,"end":2841.24},{"text":"income","start":2841.24,"end":2841.76},{"text":"merely","start":2842.08,"end":2842.64},{"text":"because","start":2842.64,"end":2842.96},{"text":"a","start":2842.96,"end":2843.24},{"text":"taxpayer","start":2843.24,"end":2844},{"text":"lacks","start":2844,"end":2844.32},{"text":"a","start":2844.32,"end":2844.52},{"text":"physical","start":2844.52,"end":2844.92},{"text":"presence","start":2844.92,"end":2845.44},{"text":"in","start":2847.2,"end":2847.52},{"text":"that","start":2847.52,"end":2847.76},{"text":"State","start":2847.76,"end":2848.04},{"text":"party's","start":2848.04,"end":2848.68},{"text":"jurisdiction.","start":2848.68,"end":2849.6}]},{"text":"Third, Ghana welcomes the clear commitment to implementation and cooperation.","start":2850.32,"end":2856,"topics":[{"key":"implementation-and-coordination","label":"Implementation and Coordination Measures","description":"Support for practical steps—domestic measures, simplified nexus and allocation rules, and coordinated approaches—to operationalize fair allocation and minimize over‑ and non‑taxation. Some favor binding commitments to ensure effective application."}],"words":[{"text":"Third,","start":2850.32,"end":2850.72},{"text":"Ghana","start":2851.36,"end":2851.96},{"text":"welcomes","start":2851.96,"end":2852.44},{"text":"the","start":2852.44,"end":2852.6},{"text":"clear","start":2852.6,"end":2852.88},{"text":"commitment","start":2852.88,"end":2853.6},{"text":"to","start":2853.84,"end":2854.16},{"text":"implementation","start":2854.16,"end":2854.88},{"text":"and","start":2854.88,"end":2855.2},{"text":"cooperation.","start":2855.2,"end":2856}]},{"text":"The adoption of an appropriate domestic measures protocols, simplified nexus and allocation rules and coordinated approaches to minimize both overtaxation and non taxation are essential to making these principles effective in practice.","start":2856.56,"end":2875.62,"topics":[{"key":"implementation-and-coordination","label":"Implementation and Coordination Measures","description":"Support for practical steps—domestic measures, simplified nexus and allocation rules, and coordinated approaches—to operationalize fair allocation and minimize over‑ and non‑taxation. Some favor binding commitments to ensure effective application."},{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable rules for states and taxpayers. Delegations stress coordination and safeguards to avoid overlapping claims and maintain a stable investment climate."}],"words":[{"text":"The","start":2856.56,"end":2856.88},{"text":"adoption","start":2856.88,"end":2857.44},{"text":"of","start":2857.44,"end":2857.68},{"text":"an","start":2857.68,"end":2858},{"text":"appropriate","start":2859.6,"end":2860.16},{"text":"domestic","start":2860.16,"end":2860.64},{"text":"measures","start":2860.64,"end":2861.12},{"text":"protocols,","start":2861.78,"end":2862.5},{"text":"simplified","start":2862.74,"end":2863.3},{"text":"nexus","start":2863.38,"end":2864.1},{"text":"and","start":2864.1,"end":2864.42},{"text":"allocation","start":2864.42,"end":2865.14},{"text":"rules","start":2865.14,"end":2865.62},{"text":"and","start":2865.78,"end":2866.14},{"text":"coordinated","start":2866.14,"end":2866.9},{"text":"approaches","start":2866.9,"end":2867.46},{"text":"to","start":2867.46,"end":2867.66},{"text":"minimize","start":2867.66,"end":2868.18},{"text":"both","start":2868.18,"end":2868.46},{"text":"overtaxation","start":2868.46,"end":2869.38},{"text":"and","start":2869.7,"end":2870.02},{"text":"non","start":2870.02,"end":2870.3},{"text":"taxation","start":2870.3,"end":2870.98},{"text":"are","start":2871.3,"end":2871.66},{"text":"essential","start":2871.66,"end":2872.18},{"text":"to","start":2872.18,"end":2872.54},{"text":"making","start":2872.54,"end":2872.86},{"text":"these","start":2872.86,"end":2873.18},{"text":"principles","start":2873.18,"end":2873.78},{"text":"effective","start":2873.78,"end":2874.58},{"text":"in","start":2874.74,"end":2875.06},{"text":"practice.","start":2875.06,"end":2875.62}]},{"text":"Equally important is the commitment to the interpretation, application and where necessary, the renegotiation of existing treaties and related agreements to ensure consistency with this Article.","start":2876.18,"end":2890.35,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."},{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."}],"words":[{"text":"Equally","start":2876.18,"end":2876.7},{"text":"important","start":2876.7,"end":2877.06},{"text":"is","start":2877.7,"end":2877.98},{"text":"the","start":2877.98,"end":2878.18},{"text":"commitment","start":2878.18,"end":2878.78},{"text":"to","start":2878.78,"end":2879.02},{"text":"the","start":2879.02,"end":2879.18},{"text":"interpretation,","start":2879.18,"end":2880.02},{"text":"application","start":2880.42,"end":2881.22},{"text":"and","start":2881.38,"end":2881.74},{"text":"where","start":2881.74,"end":2882.06},{"text":"necessary,","start":2882.06,"end":2882.74},{"text":"the","start":2882.9,"end":2883.22},{"text":"renegotiation","start":2883.22,"end":2884.14},{"text":"of","start":2884.14,"end":2884.34},{"text":"existing","start":2884.34,"end":2884.9},{"text":"treaties","start":2884.9,"end":2885.38},{"text":"and","start":2886.02,"end":2886.38},{"text":"related","start":2886.38,"end":2886.74},{"text":"agreements","start":2886.98,"end":2887.58},{"text":"to","start":2887.58,"end":2887.86},{"text":"ensure","start":2887.86,"end":2888.18},{"text":"consistency","start":2888.26,"end":2889.06},{"text":"with","start":2889.55,"end":2889.71},{"text":"this","start":2889.71,"end":2889.99},{"text":"Article.","start":2889.99,"end":2890.35}]},{"text":"In our view, the provisions represent a decisive step towards restoring balance in allocation of taxing rights, strengthening fiscal sovereignty and enhancing domestic resource mobilization for sustainable development.","start":2890.99,"end":2905.15,"topics":[{"key":"source-residence-balance","label":"Source–Residence Balance","description":"Need to balance taxing rights between source and residence jurisdictions in any fair allocation. Some note the residence state must be explicitly considered alongside source and market factors."}],"words":[{"text":"In","start":2890.99,"end":2891.31},{"text":"our","start":2891.31,"end":2891.59},{"text":"view,","start":2891.59,"end":2891.95},{"text":"the","start":2892.03,"end":2892.31},{"text":"provisions","start":2892.31,"end":2893.07},{"text":"represent","start":2893.07,"end":2893.39},{"text":"a","start":2893.71,"end":2893.99},{"text":"decisive","start":2893.99,"end":2894.67},{"text":"step","start":2894.67,"end":2894.99},{"text":"towards","start":2895.23,"end":2895.75},{"text":"restoring","start":2895.75,"end":2896.39},{"text":"balance","start":2896.39,"end":2896.83},{"text":"in","start":2896.83,"end":2897.07},{"text":"allocation","start":2897.07,"end":2897.67},{"text":"of","start":2897.67,"end":2897.83},{"text":"taxing","start":2897.83,"end":2898.27},{"text":"rights,","start":2898.27,"end":2898.59},{"text":"strengthening","start":2898.99,"end":2899.71},{"text":"fiscal","start":2899.71,"end":2900.15},{"text":"sovereignty","start":2900.15,"end":2900.91},{"text":"and","start":2900.99,"end":2901.31},{"text":"enhancing","start":2901.31,"end":2901.87},{"text":"domestic","start":2901.87,"end":2902.43},{"text":"resource","start":2902.43,"end":2903.03},{"text":"mobilization","start":2903.03,"end":2903.55},{"text":"for","start":2903.87,"end":2904.19},{"text":"sustainable","start":2904.19,"end":2904.79},{"text":"development.","start":2904.79,"end":2905.15}]}]},{"sentences":[{"text":"Ghana therefore supports the amendment to this article proposed by the Africa Group and calls for its acceptance because its robust and faithful implementation would deliver tangible benefits to all states, particularly developing countries.","start":2905.87,"end":2921.56,"topics":[{"key":"implementation-and-coordination","label":"Implementation and Coordination Measures","description":"Support for practical steps—domestic measures, simplified nexus and allocation rules, and coordinated approaches—to operationalize fair allocation and minimize over‑ and non‑taxation. 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everyone.","start":2929.08,"end":2936.04,"topics":[],"words":[{"text":"Please","start":2929.08,"end":2929.4},{"text":"thank","start":2933.08,"end":2933.44},{"text":"you","start":2933.44,"end":2933.6},{"text":"for","start":2933.6,"end":2933.76},{"text":"giving","start":2933.76,"end":2934},{"text":"me","start":2934,"end":2934.16},{"text":"the","start":2934.16,"end":2934.32},{"text":"floor","start":2934.32,"end":2934.76},{"text":"and","start":2934.76,"end":2935.16},{"text":"good","start":2935.16,"end":2935.48},{"text":"day","start":2935.48,"end":2935.72},{"text":"everyone.","start":2935.72,"end":2936.04}]},{"text":"I thank the Chair Nigeria thank the Chair, the Police and the Secretariat for providing this existing draft that we have here today to discuss 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recognizes that this commitment that we have here, that's a commitment on fair allocation of taxing rights in Article 5 is central to the work of the INC and the framework Convention as a 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Article is important not just for developing countries, not just for Africa, but for everyone, especially considering the current way of doing business, considering the current globalization and the current allocation of taxing rights in the global 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notes the need for a commitment in Article 5 that is not vague, a commitment that members can hold themselves accounted to even while it is kept at high level.","start":2993.07,"end":3007.25,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"Nigerian","start":2993.07,"end":2993.67},{"text":"notes","start":2993.67,"end":2994.11},{"text":"the","start":2994.27,"end":2994.59},{"text":"need","start":2994.59,"end":2994.87},{"text":"for","start":2994.87,"end":2995.23},{"text":"a","start":2995.39,"end":2995.71},{"text":"commitment","start":2995.71,"end":2996.35},{"text":"in","start":2996.69,"end":2996.81},{"text":"Article","start":2996.81,"end":2997.09},{"text":"5","start":2997.17,"end":2997.57},{"text":"that","start":2997.81,"end":2998.13},{"text":"is","start":2998.13,"end":2998.33},{"text":"not","start":2998.33,"end":2998.53},{"text":"vague,","start":2998.53,"end":2998.93},{"text":"a","start":3000.53,"end":3000.81},{"text":"commitment","start":3000.81,"end":3001.33},{"text":"that","start":3001.33,"end":3001.57},{"text":"members","start":3001.57,"end":3001.89},{"text":"can","start":3001.89,"end":3002.21},{"text":"hold","start":3002.21,"end":3002.49},{"text":"themselves","start":3002.49,"end":3003.01},{"text":"accounted","start":3003.01,"end":3003.65},{"text":"to","start":3003.65,"end":3003.97},{"text":"even","start":3004.53,"end":3004.93},{"text":"while","start":3005.33,"end":3005.65},{"text":"it","start":3005.65,"end":3005.85},{"text":"is","start":3005.85,"end":3006.05},{"text":"kept","start":3006.05,"end":3006.41},{"text":"at","start":3006.41,"end":3006.69},{"text":"high","start":3006.69,"end":3006.93},{"text":"level.","start":3006.93,"end":3007.25}]},{"text":"So while we recognize that the commitment should be kept at high level, we also recognize the fact that it must not be vague.","start":3007.49,"end":3014.37,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. 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I'm afraid I'm a little bit more confused about this text than about the first one we discussed in 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So we need to recognize whether this first sector sentence refers to the right to tax of the countries within their sovereignty or it is the rule which should be applicable to the international tax treaty when these countries have to limit this right, this sovereign right somehow to reach the fair allocation of the tax increase rights.","start":3437.2,"end":3469.59,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. 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Thank you, Chair.","start":3676.63,"end":3677.87,"topics":[],"words":[{"text":"Thank","start":3676.63,"end":3676.95},{"text":"you.","start":3676.95,"end":3677.15},{"text":"Thank","start":3677.15,"end":3677.43},{"text":"you,","start":3677.43,"end":3677.59},{"text":"Chair.","start":3677.59,"end":3677.87}]},{"text":"For this new proposal.","start":3677.87,"end":3679.27,"topics":[],"words":[{"text":"For","start":3677.87,"end":3678.11},{"text":"this","start":3678.11,"end":3678.35},{"text":"new","start":3678.35,"end":3678.63},{"text":"proposal.","start":3678.63,"end":3679.27}]},{"text":"We, we also are still studying the proposals from Norway and Sweden.","start":3679.35,"end":3684.31,"topics":[],"words":[{"text":"We,","start":3679.35,"end":3679.6},{"text":"we","start":3679.67,"end":3679.79},{"text":"also","start":3679.79,"end":3680.07},{"text":"are","start":3680.07,"end":3680.43},{"text":"still","start":3680.43,"end":3680.75},{"text":"studying","start":3680.75,"end":3681.31},{"text":"the","start":3681.31,"end":3681.67},{"text":"proposals","start":3681.91,"end":3682.63},{"text":"from","start":3682.63,"end":3683.03},{"text":"Norway","start":3683.19,"end":3683.63},{"text":"and","start":3683.63,"end":3683.87},{"text":"Sweden.","start":3683.87,"end":3684.31}]},{"text":"So we will definitely come back on that.","start":3684.31,"end":3685.99,"topics":[],"words":[{"text":"So","start":3684.31,"end":3684.47},{"text":"we","start":3684.47,"end":3684.59},{"text":"will","start":3684.59,"end":3684.75},{"text":"definitely","start":3684.75,"end":3685.11},{"text":"come","start":3685.11,"end":3685.31},{"text":"back","start":3685.31,"end":3685.51},{"text":"on","start":3685.51,"end":3685.71},{"text":"that.","start":3685.71,"end":3685.99}]}]},{"sentences":[{"text":"But the first thing is that we would like to urge for clarity on how each nexus will be applied.","start":3686.15,"end":3693.43,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. 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Deckino, Netherlands Please","start":3875.93,"end":3878.41,"topics":[],"words":[{"text":"Thank","start":3875.93,"end":3876.25},{"text":"you,","start":3876.25,"end":3876.45},{"text":"Spain.","start":3876.45,"end":3876.89},{"text":"Deckino,","start":3876.89,"end":3877.529},{"text":"Netherlands","start":3877.529,"end":3878.09},{"text":"Please","start":3878.09,"end":3878.41}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":37,"start":3880.41,"pageUrl":"/fr/asset/k1m/k1m4rlusia?lang=en&t=3881","paragraphs":[{"sentences":[{"text":"thank you colleagues and thanks to the Secretariat.","start":3880.41,"end":3883.29,"topics":[],"words":[{"text":"thank","start":3880.41,"end":3880.77},{"text":"you","start":3880.77,"end":3880.97},{"text":"colleagues","start":3880.97,"end":3881.61},{"text":"and","start":3881.61,"end":3881.93},{"text":"thanks","start":3881.93,"end":3882.29},{"text":"to","start":3882.29,"end":3882.45},{"text":"the","start":3882.45,"end":3882.61},{"text":"Secretariat.","start":3882.61,"end":3883.29}]},{"text":"I would like to take this opportunity to share some observations on the article currently proposed.","start":3883.69,"end":3888.41,"topics":[],"words":[{"text":"I","start":3883.69,"end":3883.97},{"text":"would","start":3883.97,"end":3884.13},{"text":"like","start":3884.13,"end":3884.25},{"text":"to","start":3884.25,"end":3884.37},{"text":"take","start":3884.37,"end":3884.53},{"text":"this","start":3884.53,"end":3884.69},{"text":"opportunity","start":3884.69,"end":3885.25},{"text":"to","start":3885.25,"end":3885.45},{"text":"share","start":3885.45,"end":3885.61},{"text":"some","start":3885.61,"end":3885.85},{"text":"observations","start":3885.85,"end":3886.49},{"text":"on","start":3886.49,"end":3886.73},{"text":"the","start":3886.73,"end":3886.89},{"text":"article","start":3886.89,"end":3887.21},{"text":"currently","start":3887.45,"end":3887.85},{"text":"proposed.","start":3887.85,"end":3888.41}]},{"text":"While we appreciate the effort that has gone into this Draft, we have some concerns regarding both the level of the detail and its potential effect.","start":3889.94,"end":3898.9,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"While","start":3889.94,"end":3890.1},{"text":"we","start":3890.1,"end":3890.3},{"text":"appreciate","start":3890.3,"end":3890.9},{"text":"the","start":3890.98,"end":3891.3},{"text":"effort","start":3891.3,"end":3891.74},{"text":"that","start":3891.74,"end":3892.02},{"text":"has","start":3892.02,"end":3892.22},{"text":"gone","start":3892.22,"end":3892.46},{"text":"into","start":3892.46,"end":3892.7},{"text":"this","start":3892.7,"end":3892.98},{"text":"Draft,","start":3892.98,"end":3893.54},{"text":"we","start":3893.78,"end":3894.06},{"text":"have","start":3894.06,"end":3894.26},{"text":"some","start":3894.26,"end":3894.46},{"text":"concerns","start":3894.46,"end":3894.98},{"text":"regarding","start":3894.98,"end":3895.38},{"text":"both","start":3895.38,"end":3895.58},{"text":"the","start":3895.58,"end":3895.74},{"text":"level","start":3895.74,"end":3895.94},{"text":"of","start":3895.94,"end":3896.14},{"text":"the","start":3896.14,"end":3896.34},{"text":"detail","start":3896.34,"end":3896.66},{"text":"and","start":3897.38,"end":3897.7},{"text":"its","start":3897.7,"end":3897.98},{"text":"potential","start":3897.98,"end":3898.5},{"text":"effect.","start":3898.5,"end":3898.9}]},{"text":"Firstly, we feel that the Article as currently formulated is not sufficiently high level for inclusion in a Framework Convention of this nature.","start":3900.26,"end":3908.02,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"Firstly,","start":3900.26,"end":3900.78},{"text":"we","start":3900.78,"end":3900.98},{"text":"feel","start":3900.98,"end":3901.22},{"text":"that","start":3901.22,"end":3901.42},{"text":"the","start":3901.42,"end":3901.58},{"text":"Article","start":3901.58,"end":3901.86},{"text":"as","start":3901.86,"end":3902.18},{"text":"currently","start":3902.18,"end":3902.5},{"text":"formulated","start":3902.5,"end":3903.22},{"text":"is","start":3903.22,"end":3903.46},{"text":"not","start":3903.46,"end":3903.78},{"text":"sufficiently","start":3903.78,"end":3904.66},{"text":"high","start":3904.66,"end":3904.979},{"text":"level","start":3904.979,"end":3905.26},{"text":"for","start":3905.26,"end":3905.54},{"text":"inclusion","start":3905.54,"end":3906.02},{"text":"in","start":3906.02,"end":3906.22},{"text":"a","start":3906.22,"end":3906.38},{"text":"Framework","start":3906.38,"end":3906.74},{"text":"Convention","start":3906.74,"end":3907.26},{"text":"of","start":3907.26,"end":3907.42},{"text":"this","start":3907.42,"end":3907.62},{"text":"nature.","start":3907.62,"end":3908.02}]}]},{"sentences":[{"text":"In our view, Framework Conventions should provide for broad guiding principles rather than prescriptive rules.","start":3909.06,"end":3916.02,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"In","start":3909.06,"end":3909.38},{"text":"our","start":3909.38,"end":3909.66},{"text":"view,","start":3909.66,"end":3910.02},{"text":"Framework","start":3910.18,"end":3910.74},{"text":"Conventions","start":3910.74,"end":3911.3},{"text":"should","start":3911.3,"end":3911.5},{"text":"provide","start":3911.5,"end":3911.78},{"text":"for","start":3911.86,"end":3912.14},{"text":"broad","start":3912.14,"end":3912.42},{"text":"guiding","start":3912.58,"end":3913.1},{"text":"principles","start":3913.1,"end":3913.7},{"text":"rather","start":3913.94,"end":3914.34},{"text":"than","start":3914.34,"end":3914.66},{"text":"prescriptive","start":3914.74,"end":3915.58},{"text":"rules.","start":3915.58,"end":3916.02}]},{"text":"The first part of this Article as it stands, functions as an allocation rule which directly overrides existing bilateral tax treaties considering general principles of international law.","start":3916.83,"end":3928.83,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"The","start":3916.83,"end":3916.95},{"text":"first","start":3916.95,"end":3917.19},{"text":"part","start":3917.19,"end":3917.43},{"text":"of","start":3917.43,"end":3917.59},{"text":"this","start":3917.59,"end":3917.79},{"text":"Article","start":3917.79,"end":3918.11},{"text":"as","start":3918.11,"end":3918.39},{"text":"it","start":3918.39,"end":3918.55},{"text":"stands,","start":3918.55,"end":3919.07},{"text":"functions","start":3919.23,"end":3919.75},{"text":"as","start":3919.75,"end":3919.99},{"text":"an","start":3919.99,"end":3920.19},{"text":"allocation","start":3920.19,"end":3920.83},{"text":"rule","start":3920.83,"end":3921.39},{"text":"which","start":3922.03,"end":3922.43},{"text":"directly","start":3922.43,"end":3923.07},{"text":"overrides","start":3923.07,"end":3923.63},{"text":"existing","start":3923.63,"end":3924.11},{"text":"bilateral","start":3924.11,"end":3924.79},{"text":"tax","start":3924.79,"end":3924.99},{"text":"treaties","start":3924.99,"end":3925.47},{"text":"considering","start":3925.71,"end":3926.43},{"text":"general","start":3926.67,"end":3927.07},{"text":"principles","start":3927.07,"end":3927.63},{"text":"of","start":3927.63,"end":3927.87},{"text":"international","start":3927.87,"end":3928.19},{"text":"law.","start":3928.43,"end":3928.83}]},{"text":"Specifically, in light of the Vienna Convention on the Law of Treaties, this is unacceptable.","start":3929.15,"end":3935.07,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"Specifically,","start":3929.15,"end":3929.91},{"text":"in","start":3929.91,"end":3930.15},{"text":"light","start":3930.15,"end":3930.35},{"text":"of","start":3930.35,"end":3930.55},{"text":"the","start":3930.55,"end":3930.71},{"text":"Vienna","start":3930.71,"end":3931.19},{"text":"Convention","start":3931.19,"end":3931.63},{"text":"on","start":3931.63,"end":3931.79},{"text":"the","start":3931.79,"end":3931.91},{"text":"Law","start":3931.91,"end":3932.07},{"text":"of","start":3932.07,"end":3932.27},{"text":"Treaties,","start":3932.27,"end":3932.749},{"text":"this","start":3933.63,"end":3933.91},{"text":"is","start":3933.91,"end":3934.15},{"text":"unacceptable.","start":3934.15,"end":3935.07}]},{"text":"We strongly believe that any potential effects on existing agreements must be addressed with the utmost clarity within the Convention itself.","start":3935.87,"end":3944.03,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"We","start":3935.87,"end":3936.23},{"text":"strongly","start":3936.23,"end":3936.75},{"text":"believe","start":3936.75,"end":3937.07},{"text":"that","start":3937.15,"end":3937.47},{"text":"any","start":3937.47,"end":3937.75},{"text":"potential","start":3937.75,"end":3938.27},{"text":"effects","start":3938.27,"end":3938.79},{"text":"on","start":3938.79,"end":3938.99},{"text":"existing","start":3938.99,"end":3939.47},{"text":"agreements","start":3939.47,"end":3940.03},{"text":"must","start":3940.27,"end":3940.59},{"text":"be","start":3940.59,"end":3940.79},{"text":"addressed","start":3940.79,"end":3941.27},{"text":"with","start":3941.27,"end":3941.43},{"text":"the","start":3941.43,"end":3941.59},{"text":"utmost","start":3941.59,"end":3942.07},{"text":"clarity","start":3942.07,"end":3942.47},{"text":"within","start":3942.47,"end":3942.75},{"text":"the","start":3942.75,"end":3942.95},{"text":"Convention","start":3942.95,"end":3943.51},{"text":"itself.","start":3943.51,"end":3944.03}]},{"text":"Explicit clarification is needed in the operative text to reassure parties that existing bilateral treaties will not automatically be superseded.","start":3945.18,"end":3954.46,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"Explicit","start":3945.18,"end":3945.7},{"text":"clarification","start":3945.7,"end":3946.34},{"text":"is","start":3946.34,"end":3946.62},{"text":"needed","start":3946.62,"end":3947.1},{"text":"in","start":3947.18,"end":3947.46},{"text":"the","start":3947.46,"end":3947.62},{"text":"operative","start":3947.62,"end":3948.22},{"text":"text","start":3948.22,"end":3948.7},{"text":"to","start":3948.86,"end":3949.14},{"text":"reassure","start":3949.14,"end":3949.74},{"text":"parties","start":3949.74,"end":3950.14},{"text":"that","start":3950.14,"end":3950.38},{"text":"existing","start":3950.38,"end":3950.86},{"text":"bilateral","start":3950.86,"end":3951.46},{"text":"treaties","start":3951.46,"end":3951.9},{"text":"will","start":3951.9,"end":3952.26},{"text":"not","start":3952.26,"end":3952.54},{"text":"automatically","start":3952.54,"end":3953.26},{"text":"be","start":3953.26,"end":3953.58},{"text":"superseded.","start":3953.58,"end":3954.46}]}]},{"sentences":[{"text":"A concrete proposal to this effect should be included in the Convention.","start":3955.18,"end":3959.34,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"A","start":3955.18,"end":3955.46},{"text":"concrete","start":3955.46,"end":3955.98},{"text":"proposal","start":3955.98,"end":3956.5},{"text":"to","start":3956.5,"end":3956.66},{"text":"this","start":3956.66,"end":3956.86},{"text":"effect","start":3956.86,"end":3957.18},{"text":"should","start":3957.5,"end":3957.82},{"text":"be","start":3957.82,"end":3958.02},{"text":"included","start":3958.02,"end":3958.42},{"text":"in","start":3958.42,"end":3958.58},{"text":"the","start":3958.58,"end":3958.74},{"text":"Convention.","start":3958.74,"end":3959.34}]},{"text":"Many Member States have asked for it.","start":3960.139,"end":3961.98,"topics":[],"words":[{"text":"Many","start":3960.139,"end":3960.46},{"text":"Member","start":3960.46,"end":3960.7},{"text":"States","start":3960.7,"end":3960.94},{"text":"have","start":3960.94,"end":3961.18},{"text":"asked","start":3961.18,"end":3961.46},{"text":"for","start":3961.46,"end":3961.7},{"text":"it.","start":3961.7,"end":3961.98}]},{"text":"We cannot afford to delay addressing this issue.","start":3962.06,"end":3965.26,"topics":[],"words":[{"text":"We","start":3962.06,"end":3962.38},{"text":"cannot","start":3962.38,"end":3962.78},{"text":"afford","start":3962.78,"end":3963.26},{"text":"to","start":3963.42,"end":3963.74},{"text":"delay","start":3963.74,"end":3964.18},{"text":"addressing","start":3964.18,"end":3964.7},{"text":"this","start":3964.7,"end":3964.94},{"text":"issue.","start":3964.94,"end":3965.26}]},{"text":"We also echo the concerns raised by India that the current wording introduces considerable legal uncertainty, and I also have heard others saying this.","start":3966.46,"end":3975.74,"topics":[{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable rules for states and taxpayers. Delegations stress coordination and safeguards to avoid overlapping claims and maintain a stable investment climate."}],"words":[{"text":"We","start":3966.46,"end":3966.78},{"text":"also","start":3966.78,"end":3967.06},{"text":"echo","start":3967.06,"end":3967.54},{"text":"the","start":3967.54,"end":3967.7},{"text":"concerns","start":3967.7,"end":3968.18},{"text":"raised","start":3968.18,"end":3968.42},{"text":"by","start":3968.42,"end":3968.62},{"text":"India","start":3968.62,"end":3968.94},{"text":"that","start":3969.02,"end":3969.3},{"text":"the","start":3969.3,"end":3969.46},{"text":"current","start":3969.46,"end":3969.74},{"text":"wording","start":3969.82,"end":3970.38},{"text":"introduces","start":3970.38,"end":3971.14},{"text":"considerable","start":3971.14,"end":3971.9},{"text":"legal","start":3971.9,"end":3972.38},{"text":"uncertainty,","start":3972.38,"end":3973.18},{"text":"and","start":3973.18,"end":3973.46},{"text":"I","start":3973.46,"end":3973.66},{"text":"also","start":3973.66,"end":3973.94},{"text":"have","start":3973.94,"end":3974.22},{"text":"heard","start":3974.22,"end":3974.58},{"text":"others","start":3974.58,"end":3974.94},{"text":"saying","start":3975.1,"end":3975.42},{"text":"this.","start":3975.42,"end":3975.74}]},{"text":"Furthermore, the obligation to renegotiate tax treaties does not appear as an obligation of effort, but rather as an obligation of result and as currently phrased, extends to all existing bilateral agreements.","start":3977.03,"end":3990.55,"topics":[{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. 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would also like to reflect on the proposal from Sweden and Norway.","start":4063.21,"end":4066.41,"topics":[],"words":[{"text":"We","start":4063.21,"end":4063.49},{"text":"would","start":4063.49,"end":4063.65},{"text":"also","start":4063.65,"end":4063.89},{"text":"like","start":4063.89,"end":4064.13},{"text":"to","start":4064.13,"end":4064.29},{"text":"reflect","start":4064.29,"end":4064.61},{"text":"on","start":4064.61,"end":4064.77},{"text":"the","start":4064.77,"end":4064.93},{"text":"proposal","start":4064.93,"end":4065.29},{"text":"from","start":4065.29,"end":4065.45},{"text":"Sweden","start":4065.45,"end":4065.85},{"text":"and","start":4065.85,"end":4065.97},{"text":"Norway.","start":4065.97,"end":4066.41}]},{"text":"This might also be worth considering.","start":4066.41,"end":4068.25,"topics":[],"words":[{"text":"This","start":4066.41,"end":4066.69},{"text":"might","start":4066.69,"end":4066.85},{"text":"also","start":4066.85,"end":4067.05},{"text":"be","start":4067.05,"end":4067.25},{"text":"worth","start":4067.25,"end":4067.57},{"text":"considering.","start":4067.57,"end":4068.25}]},{"text":"We need some time more to reflect on it.","start":4068.33,"end":4070.89,"topics":[],"words":[{"text":"We","start":4068.33,"end":4068.61},{"text":"need","start":4068.61,"end":4068.85},{"text":"some","start":4068.85,"end":4069.13},{"text":"time","start":4069.13,"end":4069.45},{"text":"more","start":4069.53,"end":4069.85},{"text":"to","start":4069.85,"end":4070.05},{"text":"reflect","start":4070.05,"end":4070.41},{"text":"on","start":4070.41,"end":4070.61},{"text":"it.","start":4070.61,"end":4070.89}]},{"text":"If we want this Framework Convention to be a success and to garner the broad support needed to make a meaningful difference 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Thank you.","start":4230.96,"end":4232.12,"topics":[],"words":[{"text":"Thank","start":4230.96,"end":4231.32},{"text":"you.","start":4231.32,"end":4231.6},{"text":"Thank","start":4231.6,"end":4231.96},{"text":"you.","start":4231.96,"end":4232.12}]},{"text":"Koh Lead and thank you for the Secretary for the language that has been proposed.","start":4232.12,"end":4238.96,"topics":[],"words":[{"text":"Koh","start":4232.12,"end":4232.36},{"text":"Lead","start":4232.36,"end":4232.64},{"text":"and","start":4233.52,"end":4233.799},{"text":"thank","start":4233.799,"end":4234},{"text":"you","start":4234,"end":4234.2},{"text":"for","start":4234.2,"end":4234.48},{"text":"the","start":4234.48,"end":4234.8},{"text":"Secretary","start":4235.84,"end":4236.44},{"text":"for","start":4236.44,"end":4236.68},{"text":"the","start":4236.68,"end":4236.96},{"text":"language","start":4236.96,"end":4237.52},{"text":"that","start":4237.52,"end":4237.8},{"text":"has","start":4237.8,"end":4238.08},{"text":"been","start":4238.08,"end":4238.36},{"text":"proposed.","start":4238.36,"end":4238.96}]},{"text":"While we recognize the importance of keeping the article at a high level, our view of what the Article is trying to do, at the very least is to identify what would constitute what are the elements of fair allocation of taxing rights and inherent in that consideration, we are guided by what is unfair allocation of taxing rights.","start":4240.72,"end":4274.32,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. 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into this work and for the opportunity to give our remarks on 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reading the current draft of the article, the there is our opinion and risk that the heart would indeed experience a volume overload by creating an obligation to renegotiate all existing tech treaties.","start":4428.6,"end":4442.16,"topics":[{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. 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This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"Framework","start":4568.87,"end":4569.51},{"text":"Convention's","start":4569.51,"end":4570.11},{"text":"high","start":4570.11,"end":4570.27},{"text":"level","start":4570.27,"end":4570.55},{"text":"commitments","start":4570.55,"end":4571.15},{"text":"serve","start":4571.15,"end":4571.59},{"text":"as","start":4571.59,"end":4571.71},{"text":"anchors","start":4571.71,"end":4572.07},{"text":"to","start":4572.07,"end":4572.23},{"text":"the","start":4572.23,"end":4572.35},{"text":"future","start":4572.35,"end":4572.63},{"text":"protocols.","start":4572.63,"end":4573.51}]},{"text":"As such, the current wording of Article 5 is too strong and it already imposes substantive obligation beyond the high level commitment.","start":4573.91,"end":4583.67,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. 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Some favor binding commitments to ensure effective application."}],"words":[{"text":"We","start":4596.78,"end":4597.1},{"text":"consider","start":4597.1,"end":4597.42},{"text":"this","start":4597.5,"end":4597.82},{"text":"to","start":4597.82,"end":4597.98},{"text":"be","start":4597.98,"end":4598.1},{"text":"an","start":4598.1,"end":4598.26},{"text":"excessive","start":4598.26,"end":4598.78},{"text":"provision","start":4598.78,"end":4599.26},{"text":"that","start":4599.74,"end":4600.06},{"text":"would","start":4600.06,"end":4600.26},{"text":"put","start":4600.26,"end":4600.46},{"text":"a","start":4600.46,"end":4600.62},{"text":"huge","start":4600.62,"end":4600.86},{"text":"administrative","start":4600.86,"end":4601.58},{"text":"and","start":4601.58,"end":4601.9},{"text":"infrastructural","start":4601.98,"end":4602.9},{"text":"burden","start":4602.9,"end":4603.38},{"text":"on","start":4603.38,"end":4603.54},{"text":"tax","start":4603.54,"end":4603.78},{"text":"administrations.","start":4603.78,"end":4604.78}]},{"text":"Thank you very much.","start":4604.94,"end":4605.98,"topics":[],"words":[{"text":"Thank","start":4604.94,"end":4605.3},{"text":"you","start":4605.3,"end":4605.46},{"text":"very","start":4605.46,"end":4605.66},{"text":"much.","start":4605.66,"end":4605.98}]}]}],"speaker":{"name":null,"affiliation":"HUN","affiliation_full":"Hungary","group":null,"function":"Representative"}},{"statement_number":46,"start":4609.82,"pageUrl":"/fr/asset/k1m/k1m4rlusia?lang=en&t=4610","paragraphs":[{"sentences":[{"text":"Thank you.","start":4609.82,"end":4610.46,"topics":[],"words":[{"text":"Thank","start":4609.82,"end":4610.18},{"text":"you.","start":4610.18,"end":4610.46}]},{"text":"Hungary, Austria, please.","start":4611.42,"end":4613.66,"topics":[],"words":[{"text":"Hungary,","start":4611.42,"end":4611.98},{"text":"Austria,","start":4612.78,"end":4613.38},{"text":"please.","start":4613.38,"end":4613.66}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":47,"start":4617.67,"pageUrl":"/fr/asset/k1m/k1m4rlusia?lang=en&t=4618","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":4617.67,"end":4618.39,"topics":[],"words":[{"text":"Thank","start":4617.67,"end":4617.87},{"text":"you,","start":4617.87,"end":4618.07},{"text":"Chair.","start":4618.07,"end":4618.39}]},{"text":"Let me also give some remarks on Article 5.","start":4619.11,"end":4622.23,"topics":[],"words":[{"text":"Let","start":4619.11,"end":4619.39},{"text":"me","start":4619.39,"end":4619.55},{"text":"also","start":4619.55,"end":4619.79},{"text":"give","start":4619.79,"end":4620.15},{"text":"some","start":4620.15,"end":4620.43},{"text":"remarks","start":4620.43,"end":4620.95},{"text":"on","start":4620.95,"end":4621.27},{"text":"Article","start":4621.35,"end":4621.75},{"text":"5.","start":4621.83,"end":4622.23}]},{"text":"So first of all, I think the different concepts listed here do have a place in the Framework Convention to confirm the international law principle that countries can tax under domestic laws.","start":4622.47,"end":4636.27,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"So","start":4622.47,"end":4622.87},{"text":"first","start":4623.27,"end":4623.59},{"text":"of","start":4623.59,"end":4623.79},{"text":"all,","start":4623.79,"end":4624.07},{"text":"I","start":4624.55,"end":4624.83},{"text":"think","start":4624.83,"end":4625.11},{"text":"the","start":4625.27,"end":4625.67},{"text":"different","start":4625.83,"end":4626.19},{"text":"concepts","start":4626.19,"end":4626.83},{"text":"listed","start":4626.83,"end":4627.31},{"text":"here","start":4627.31,"end":4627.59},{"text":"do","start":4628.31,"end":4628.71},{"text":"have","start":4628.87,"end":4629.15},{"text":"a","start":4629.15,"end":4629.31},{"text":"place","start":4629.31,"end":4629.51},{"text":"in","start":4629.51,"end":4629.67},{"text":"the","start":4629.67,"end":4629.79},{"text":"Framework","start":4629.79,"end":4630.269},{"text":"Convention","start":4630.269,"end":4630.95},{"text":"to","start":4631.19,"end":4631.51},{"text":"confirm","start":4631.51,"end":4631.91},{"text":"the","start":4631.91,"end":4632.11},{"text":"international","start":4632.11,"end":4632.39},{"text":"law","start":4632.63,"end":4632.99},{"text":"principle","start":4632.99,"end":4633.51},{"text":"that","start":4633.51,"end":4633.83},{"text":"countries","start":4633.83,"end":4634.23},{"text":"can","start":4634.23,"end":4634.55},{"text":"tax","start":4634.55,"end":4634.87},{"text":"under","start":4635.03,"end":4635.35},{"text":"domestic","start":4635.35,"end":4635.91},{"text":"laws.","start":4635.91,"end":4636.27}]},{"text":"It's their sovereign right to impose taxes on certain activities.","start":4636.27,"end":4641.03,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"It's","start":4636.27,"end":4636.51},{"text":"their","start":4636.51,"end":4636.71},{"text":"sovereign","start":4636.71,"end":4637.11},{"text":"right","start":4637.11,"end":4637.43},{"text":"to","start":4637.43,"end":4637.83},{"text":"impose","start":4638.55,"end":4639.03},{"text":"taxes","start":4639.03,"end":4639.47},{"text":"on","start":4639.47,"end":4639.75},{"text":"certain","start":4639.83,"end":4640.23},{"text":"activities.","start":4640.39,"end":4641.03}]},{"text":"And at the same time, we also appreciate the call by many, many countries, many delegations for rethinking nexus rules, hearing that the existing ones are outdated and rethink this when we negotiate our tax treaties among each other and when we limit the domestic taxing rights that are under our sovereign responsibility.","start":4641.91,"end":4666.47,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. 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And I think we can retreat that.","start":4809.31,"end":4812.67,"topics":[],"words":[{"text":"Okay,","start":4809.31,"end":4809.83},{"text":"thank","start":4809.83,"end":4810.03},{"text":"you,","start":4810.03,"end":4810.19},{"text":"Austria.","start":4810.19,"end":4810.75},{"text":"And","start":4810.75,"end":4810.99},{"text":"I","start":4810.99,"end":4811.15},{"text":"think","start":4811.15,"end":4811.35},{"text":"we","start":4811.35,"end":4811.59},{"text":"can","start":4811.59,"end":4811.83},{"text":"retreat","start":4811.83,"end":4812.35},{"text":"that.","start":4812.35,"end":4812.67}]},{"text":"As we mentioned, all the discussions we have are generally 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drafted as high level commitments with the application of such commitments to be addressed in protocols.","start":4855.02,"end":4864.62,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. 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Thank you, Chair.","start":4937.14,"end":4938.98,"topics":[],"words":[{"text":"Thank","start":4937.14,"end":4937.5},{"text":"you.","start":4937.5,"end":4937.78},{"text":"Thank","start":4938.1,"end":4938.46},{"text":"you,","start":4938.46,"end":4938.66},{"text":"Chair.","start":4938.66,"end":4938.98}]},{"text":"We would also like to echo fully what the Netherlands and Austria, Czechia, Germany, Norway, uk, Canada and many others said before.","start":4940.1,"end":4949.22,"topics":[],"words":[{"text":"We","start":4940.1,"end":4940.38},{"text":"would","start":4940.38,"end":4940.58},{"text":"also","start":4940.58,"end":4940.9},{"text":"like","start":4940.9,"end":4941.18},{"text":"to","start":4941.18,"end":4941.34},{"text":"echo","start":4941.34,"end":4941.7},{"text":"fully","start":4941.7,"end":4942.1},{"text":"what","start":4942.1,"end":4942.42},{"text":"the","start":4942.5,"end":4942.78},{"text":"Netherlands","start":4942.78,"end":4943.46},{"text":"and","start":4943.46,"end":4943.86},{"text":"Austria,","start":4944.02,"end":4944.74},{"text":"Czechia,","start":4944.82,"end":4945.58},{"text":"Germany,","start":4945.58,"end":4946.22},{"text":"Norway,","start":4946.22,"end":4946.74},{"text":"uk,","start":4946.74,"end":4947.14},{"text":"Canada","start":4947.46,"end":4947.86},{"text":"and","start":4947.86,"end":4948.14},{"text":"many","start":4948.14,"end":4948.34},{"text":"others","start":4948.34,"end":4948.62},{"text":"said","start":4948.62,"end":4948.9},{"text":"before.","start":4948.9,"end":4949.22}]},{"text":"We think there is a specific problem also with the fact that we moved from the version on the 6th of January to this version which includes this.","start":4950.74,"end":4960.82,"topics":[],"words":[{"text":"We","start":4950.74,"end":4951.14},{"text":"think","start":4951.3,"end":4951.62},{"text":"there","start":4951.62,"end":4951.82},{"text":"is","start":4951.82,"end":4952.02},{"text":"a","start":4952.02,"end":4952.34},{"text":"specific","start":4952.42,"end":4953.06},{"text":"problem","start":4953.14,"end":4953.54},{"text":"also","start":4953.54,"end":4953.9},{"text":"with","start":4953.9,"end":4954.14},{"text":"the","start":4954.14,"end":4954.3},{"text":"fact","start":4954.3,"end":4954.5},{"text":"that","start":4954.5,"end":4954.7},{"text":"we","start":4954.7,"end":4954.94},{"text":"moved","start":4954.94,"end":4955.38},{"text":"from","start":4955.38,"end":4955.7},{"text":"the","start":4955.94,"end":4956.22},{"text":"version","start":4956.22,"end":4956.66},{"text":"on","start":4956.9,"end":4957.18},{"text":"the","start":4957.18,"end":4957.34},{"text":"6th","start":4957.34,"end":4957.58},{"text":"of","start":4957.58,"end":4957.74},{"text":"January","start":4957.74,"end":4958.02},{"text":"to","start":4958.1,"end":4958.5},{"text":"this","start":4958.74,"end":4958.9},{"text":"version","start":4958.9,"end":4959.46},{"text":"which","start":4959.54,"end":4959.9},{"text":"includes","start":4959.9,"end":4960.5},{"text":"this.","start":4960.5,"end":4960.82}]},{"text":"Very difficult to understand for us the legal obligation to include renegotiation of existing tax agreements that are inconsistent with this Article.","start":4961.06,"end":4971.46,"topics":[{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. 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floor.","start":5307.56,"end":5309.88,"topics":[],"words":[{"text":"Thank","start":5307.56,"end":5307.88},{"text":"you","start":5307.88,"end":5308.04},{"text":"Kohli","start":5308.04,"end":5308.56},{"text":"for","start":5308.56,"end":5308.88},{"text":"giving","start":5308.88,"end":5309.2},{"text":"me","start":5309.2,"end":5309.32},{"text":"the","start":5309.32,"end":5309.44},{"text":"floor.","start":5309.44,"end":5309.88}]},{"text":"First of all, thank you, the Colleague and the Secretary for providing the revised draft.","start":5310.44,"end":5315.64,"topics":[],"words":[{"text":"First","start":5310.44,"end":5310.76},{"text":"of","start":5310.76,"end":5310.96},{"text":"all,","start":5310.96,"end":5311.2},{"text":"thank","start":5311.2,"end":5311.48},{"text":"you,","start":5311.48,"end":5311.64},{"text":"the","start":5311.64,"end":5311.84},{"text":"Colleague","start":5311.84,"end":5312.24},{"text":"and","start":5312.24,"end":5312.4},{"text":"the","start":5312.4,"end":5312.56},{"text":"Secretary","start":5312.56,"end":5313.16},{"text":"for","start":5313.16,"end":5313.52},{"text":"providing","start":5313.52,"end":5314},{"text":"the","start":5314,"end":5314.28},{"text":"revised","start":5314.28,"end":5314.92},{"text":"draft.","start":5314.92,"end":5315.64}]},{"text":"Korea, really appreciate it.","start":5316.36,"end":5318.2,"topics":[],"words":[{"text":"Korea,","start":5316.36,"end":5317},{"text":"really","start":5317,"end":5317.28},{"text":"appreciate","start":5317.28,"end":5317.84},{"text":"it.","start":5317.84,"end":5318.2}]},{"text":"Before Turning to Article 5, I'd like to make one general comment.","start":5319.4,"end":5323.64,"topics":[],"words":[{"text":"Before","start":5319.4,"end":5319.8},{"text":"Turning","start":5319.96,"end":5320.48},{"text":"to","start":5320.48,"end":5320.72},{"text":"Article","start":5320.72,"end":5321.08},{"text":"5,","start":5321.16,"end":5321.52},{"text":"I'd","start":5321.52,"end":5321.88},{"text":"like","start":5321.88,"end":5322},{"text":"to","start":5322,"end":5322.2},{"text":"make","start":5322.2,"end":5322.48},{"text":"one","start":5322.48,"end":5322.76},{"text":"general","start":5322.76,"end":5323.08},{"text":"comment.","start":5323.24,"end":5323.64}]},{"text":"Like many other delegates have already said, Korea aligns with other delegations on a point that has been raised consistently throughout our discussions, namely, the Framework Convention should be remain high level.","start":5323.64,"end":5337.54,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"Like","start":5323.64,"end":5323.96},{"text":"many","start":5323.96,"end":5324.16},{"text":"other","start":5324.16,"end":5324.36},{"text":"delegates","start":5324.36,"end":5324.96},{"text":"have","start":5324.96,"end":5325.12},{"text":"already","start":5325.12,"end":5325.4},{"text":"said,","start":5325.4,"end":5325.8},{"text":"Korea","start":5327.22,"end":5327.66},{"text":"aligns","start":5327.66,"end":5328.1},{"text":"with","start":5328.1,"end":5328.26},{"text":"other","start":5328.26,"end":5328.5},{"text":"delegations","start":5328.5,"end":5329.18},{"text":"on","start":5329.18,"end":5329.42},{"text":"a","start":5329.42,"end":5329.54},{"text":"point","start":5329.54,"end":5329.78},{"text":"that","start":5329.78,"end":5330.1},{"text":"has","start":5330.1,"end":5330.3},{"text":"been","start":5330.3,"end":5330.54},{"text":"raised","start":5330.54,"end":5330.98},{"text":"consistently","start":5331.06,"end":5331.86},{"text":"throughout","start":5332.02,"end":5332.54},{"text":"our","start":5332.54,"end":5332.86},{"text":"discussions,","start":5332.86,"end":5333.54},{"text":"namely,","start":5334.5,"end":5334.98},{"text":"the","start":5334.98,"end":5335.18},{"text":"Framework","start":5335.18,"end":5335.62},{"text":"Convention","start":5335.62,"end":5336.18},{"text":"should","start":5336.18,"end":5336.38},{"text":"be","start":5336.38,"end":5336.58},{"text":"remain","start":5336.58,"end":5336.98},{"text":"high","start":5336.98,"end":5337.22},{"text":"level.","start":5337.22,"end":5337.54}]}]},{"sentences":[{"text":"We align with the comments made by Norway, Germany and many other delegations.","start":5338.18,"end":5343.62,"topics":[],"words":[{"text":"We","start":5338.18,"end":5338.46},{"text":"align","start":5338.46,"end":5338.9},{"text":"with","start":5338.9,"end":5339.22},{"text":"the","start":5339.22,"end":5339.42},{"text":"comments","start":5339.42,"end":5339.7},{"text":"made","start":5339.86,"end":5340.22},{"text":"by","start":5340.22,"end":5340.58},{"text":"Norway,","start":5340.66,"end":5341.22},{"text":"Germany","start":5341.46,"end":5342.099},{"text":"and","start":5342.099,"end":5342.42},{"text":"many","start":5342.42,"end":5342.66},{"text":"other","start":5342.66,"end":5342.94},{"text":"delegations.","start":5342.94,"end":5343.62}]}]},{"sentences":[{"text":"Turning to Article 5, fair allocation of taxing rights.","start":5347.62,"end":5351.62,"topics":[],"words":[{"text":"Turning","start":5347.62,"end":5348.18},{"text":"to","start":5348.18,"end":5348.5},{"text":"Article","start":5348.74,"end":5349.14},{"text":"5,","start":5349.3,"end":5349.7},{"text":"fair","start":5349.86,"end":5350.22},{"text":"allocation","start":5350.22,"end":5350.78},{"text":"of","start":5350.78,"end":5350.94},{"text":"taxing","start":5350.94,"end":5351.34},{"text":"rights.","start":5351.34,"end":5351.62}]},{"text":"Since many points have already been made by other delegations, I will be short While Korea supports the objective of achieving a fair allocation of taxing rights, the current text raises particular concerns for Korea as it appears to have significant implications, legal implications for the existing international tax free framework.","start":5353.17,"end":5378.53,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"Since","start":5353.17,"end":5353.41},{"text":"many","start":5353.41,"end":5353.81},{"text":"points","start":5354.13,"end":5354.53},{"text":"have","start":5354.61,"end":5355.01},{"text":"already","start":5355.01,"end":5355.41},{"text":"been","start":5355.49,"end":5355.81},{"text":"made","start":5355.81,"end":5356.09},{"text":"by","start":5356.09,"end":5356.41},{"text":"other","start":5356.41,"end":5356.77},{"text":"delegations,","start":5357.01,"end":5357.73},{"text":"I","start":5358.37,"end":5358.77},{"text":"will","start":5359.33,"end":5359.73},{"text":"be","start":5359.73,"end":5360.13},{"text":"short","start":5360.45,"end":5360.85},{"text":"While","start":5362.53,"end":5362.89},{"text":"Korea","start":5362.89,"end":5363.37},{"text":"supports","start":5363.37,"end":5363.85},{"text":"the","start":5363.85,"end":5364.01},{"text":"objective","start":5364.01,"end":5364.61},{"text":"of","start":5364.61,"end":5364.93},{"text":"achieving","start":5364.93,"end":5365.49},{"text":"a","start":5365.49,"end":5365.73},{"text":"fair","start":5365.73,"end":5365.97},{"text":"allocation","start":5365.97,"end":5366.49},{"text":"of","start":5366.49,"end":5366.65},{"text":"taxing","start":5366.65,"end":5367.09},{"text":"rights,","start":5367.09,"end":5367.41},{"text":"the","start":5367.97,"end":5368.33},{"text":"current","start":5368.33,"end":5368.69},{"text":"text","start":5368.77,"end":5369.25},{"text":"raises","start":5369.41,"end":5369.89},{"text":"particular","start":5370.05,"end":5370.45},{"text":"concerns","start":5370.61,"end":5371.13},{"text":"for","start":5371.13,"end":5371.33},{"text":"Korea","start":5371.33,"end":5371.97},{"text":"as","start":5372.21,"end":5372.53},{"text":"it","start":5372.53,"end":5372.73},{"text":"appears","start":5372.73,"end":5373.13},{"text":"to","start":5373.13,"end":5373.29},{"text":"have","start":5373.29,"end":5373.53},{"text":"significant","start":5373.53,"end":5373.89},{"text":"implications,","start":5374.05,"end":5374.85},{"text":"legal","start":5375.01,"end":5375.45},{"text":"implications","start":5375.45,"end":5375.97},{"text":"for","start":5375.97,"end":5376.29},{"text":"the","start":5376.29,"end":5376.49},{"text":"existing","start":5376.49,"end":5376.97},{"text":"international","start":5376.97,"end":5377.33},{"text":"tax","start":5377.41,"end":5377.73},{"text":"free","start":5377.73,"end":5377.9},{"text":"framework.","start":5378.05,"end":5378.53}]},{"text":"In this regard, Korea considers that several aspects require further clarification and careful consideration.","start":5379.09,"end":5386.53,"topics":[],"words":[{"text":"In","start":5379.09,"end":5379.37},{"text":"this","start":5379.37,"end":5379.57},{"text":"regard,","start":5379.57,"end":5380.05},{"text":"Korea","start":5380.29,"end":5380.93},{"text":"considers","start":5380.93,"end":5381.53},{"text":"that","start":5381.53,"end":5381.81},{"text":"several","start":5381.81,"end":5382.13},{"text":"aspects","start":5382.13,"end":5382.77},{"text":"require","start":5382.77,"end":5383.33},{"text":"further","start":5383.41,"end":5383.81},{"text":"clarification","start":5383.89,"end":5384.73},{"text":"and","start":5384.73,"end":5385.01},{"text":"careful","start":5385.01,"end":5385.57},{"text":"consideration.","start":5385.73,"end":5386.53}]},{"text":"In this regard, we would like to make three specific points as follows.","start":5387.41,"end":5394.61,"topics":[],"words":[{"text":"In","start":5387.41,"end":5387.69},{"text":"this","start":5387.69,"end":5387.93},{"text":"regard,","start":5387.93,"end":5388.45},{"text":"we","start":5388.85,"end":5389.17},{"text":"would","start":5389.17,"end":5389.41},{"text":"like","start":5389.41,"end":5389.69},{"text":"to","start":5389.69,"end":5390.05},{"text":"make","start":5390.45,"end":5390.85},{"text":"three","start":5391.25,"end":5391.61},{"text":"specific","start":5391.61,"end":5392.13},{"text":"points","start":5392.21,"end":5392.61},{"text":"as","start":5393.57,"end":5393.969},{"text":"follows.","start":5393.969,"end":5394.61}]},{"text":"First, Korea has concerns that the use of multiple alternative conducting factors like value creation Market location, revenue generation and the place of economic activities would allow multi jurisdictions to assert taxing rights over the same income, thereby increasing the risk of overlapping claims and double or merged taxation.","start":5395.81,"end":5424.02,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. Views diverge on how broadly to list and apply these factors within a fair allocation framework."},{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable rules for states and taxpayers. Delegations stress coordination and safeguards to avoid overlapping claims and maintain a stable investment climate."}],"words":[{"text":"First,","start":5395.81,"end":5396.21},{"text":"Korea","start":5396.69,"end":5397.37},{"text":"has","start":5397.37,"end":5397.57},{"text":"concerns","start":5397.57,"end":5398.21},{"text":"that","start":5398.85,"end":5399.21},{"text":"the","start":5399.21,"end":5399.45},{"text":"use","start":5399.45,"end":5399.65},{"text":"of","start":5399.65,"end":5399.89},{"text":"multiple","start":5399.89,"end":5400.53},{"text":"alternative","start":5401.17,"end":5402.29},{"text":"conducting","start":5402.53,"end":5403.25},{"text":"factors","start":5403.25,"end":5403.73},{"text":"like","start":5404.34,"end":5404.58},{"text":"value","start":5404.74,"end":5405.1},{"text":"creation","start":5405.1,"end":5405.7},{"text":"Market","start":5405.7,"end":5406.1},{"text":"location,","start":5406.18,"end":5406.82},{"text":"revenue","start":5406.98,"end":5407.54},{"text":"generation","start":5407.54,"end":5408.06},{"text":"and","start":5408.06,"end":5408.38},{"text":"the","start":5408.38,"end":5408.62},{"text":"place","start":5408.62,"end":5408.86},{"text":"of","start":5408.86,"end":5409.14},{"text":"economic","start":5409.14,"end":5409.46},{"text":"activities","start":5409.62,"end":5410.26},{"text":"would","start":5410.74,"end":5411.06},{"text":"allow","start":5411.06,"end":5411.38},{"text":"multi","start":5412.18,"end":5412.74},{"text":"jurisdictions","start":5413.14,"end":5413.94},{"text":"to","start":5413.94,"end":5414.3},{"text":"assert","start":5414.3,"end":5414.82},{"text":"taxing","start":5414.82,"end":5415.3},{"text":"rights","start":5415.3,"end":5415.62},{"text":"over","start":5415.78,"end":5416.1},{"text":"the","start":5416.1,"end":5416.34},{"text":"same","start":5416.34,"end":5416.58},{"text":"income,","start":5416.58,"end":5417.14},{"text":"thereby","start":5417.86,"end":5418.66},{"text":"increasing","start":5418.82,"end":5419.34},{"text":"the","start":5419.34,"end":5419.58},{"text":"risk","start":5419.58,"end":5419.78},{"text":"of","start":5419.78,"end":5420.06},{"text":"overlapping","start":5420.06,"end":5420.74},{"text":"claims","start":5420.74,"end":5421.38},{"text":"and","start":5421.38,"end":5421.7},{"text":"double","start":5421.7,"end":5422.18},{"text":"or","start":5422.42,"end":5422.82},{"text":"merged","start":5422.82,"end":5423.38},{"text":"taxation.","start":5423.38,"end":5424.02}]}]},{"sentences":[{"text":"So we are concerned about this a lot, just like Switzerland and Norway has already mentioned.","start":5424.42,"end":5431.09,"topics":[],"words":[{"text":"So","start":5424.42,"end":5424.7},{"text":"we","start":5424.7,"end":5424.9},{"text":"are","start":5424.9,"end":5425.22},{"text":"concerned","start":5425.54,"end":5426.22},{"text":"about","start":5426.22,"end":5426.58},{"text":"this","start":5426.66,"end":5427.06},{"text":"a","start":5427.3,"end":5427.58},{"text":"lot,","start":5427.58,"end":5427.86},{"text":"just","start":5428.02,"end":5428.34},{"text":"like","start":5428.34,"end":5428.66},{"text":"Switzerland","start":5428.66,"end":5429.38},{"text":"and","start":5429.38,"end":5429.62},{"text":"Norway","start":5429.62,"end":5430.06},{"text":"has","start":5430.06,"end":5430.3},{"text":"already","start":5430.3,"end":5430.54},{"text":"mentioned.","start":5430.54,"end":5431.09}]},{"text":"Secondly, Korea notes that the current draft introduced the phrase opposition of the income, which was not reflected in the earlier version of the text.","start":5432.2,"end":5441.72,"topics":[{"key":"portion-of-income-language","label":"‘Portion of Income’ Language","description":"Concerns about referencing the taxation of a ‘portion of income’ without an agreed allocation methodology or definitions. Several delegations argue this wording creates legal ambiguity and could prejudge future protocols."}],"words":[{"text":"Secondly,","start":5432.2,"end":5432.76},{"text":"Korea","start":5433.4,"end":5434.08},{"text":"notes","start":5434.08,"end":5434.36},{"text":"that","start":5434.36,"end":5434.56},{"text":"the","start":5434.56,"end":5434.76},{"text":"current","start":5434.76,"end":5435},{"text":"draft","start":5435,"end":5435.56},{"text":"introduced","start":5435.56,"end":5436.08},{"text":"the","start":5436.08,"end":5436.32},{"text":"phrase","start":5436.32,"end":5436.8},{"text":"opposition","start":5436.8,"end":5437.72},{"text":"of","start":5437.72,"end":5437.92},{"text":"the","start":5437.92,"end":5438.12},{"text":"income,","start":5438.12,"end":5438.6},{"text":"which","start":5438.76,"end":5439.12},{"text":"was","start":5439.12,"end":5439.36},{"text":"not","start":5439.36,"end":5439.52},{"text":"reflected","start":5439.52,"end":5440},{"text":"in","start":5440,"end":5440.16},{"text":"the","start":5440.16,"end":5440.36},{"text":"earlier","start":5440.36,"end":5440.68},{"text":"version","start":5440.68,"end":5441.08},{"text":"of","start":5441.08,"end":5441.24},{"text":"the","start":5441.24,"end":5441.36},{"text":"text.","start":5441.36,"end":5441.72}]},{"text":"Just like many other delegates, including India has mentioned, Korea considers that further clarification is needed as to how such a portion is to be determined in practice absent common principles or limits, particularly in light of the use of the multiple alternative connecting factors, we are concerned that there is a risk of overlapping taxing claims.","start":5443.24,"end":5469.17,"topics":[{"key":"portion-of-income-language","label":"‘Portion of Income’ Language","description":"Concerns about referencing the taxation of a ‘portion of income’ without an agreed allocation methodology or definitions. Several delegations argue this wording creates legal ambiguity and could prejudge future protocols."},{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. Views diverge on how broadly to list and apply these factors within a fair allocation framework."},{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable rules for states and taxpayers. 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Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."}],"words":[{"text":"Lastly,","start":5474.77,"end":5475.49},{"text":"Korea","start":5475.73,"end":5476.33},{"text":"is","start":5476.33,"end":5476.53},{"text":"specifically","start":5476.53,"end":5477.09},{"text":"concerned","start":5477.09,"end":5477.57},{"text":"about","start":5477.57,"end":5477.77},{"text":"this","start":5477.77,"end":5478.13},{"text":"last","start":5478.37,"end":5478.77},{"text":"phrase,","start":5478.93,"end":5479.49},{"text":"the","start":5481.33,"end":5481.65},{"text":"renegotiation","start":5481.65,"end":5482.65},{"text":"of","start":5482.65,"end":5482.89},{"text":"existing","start":5482.89,"end":5483.49},{"text":"tax","start":5483.49,"end":5483.81},{"text":"agreements.","start":5483.81,"end":5484.45}]}]},{"sentences":[{"text":"Like many delegations have said, including Austria, India, Saudi Arabia, Netherlands and Denmark, we are worried that it would raise significant legal and practical challenges.","start":5485.45,"end":5501.29,"topics":[{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. 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Delegations stress coordination and safeguards to avoid overlapping claims and maintain a stable investment climate."}],"words":[{"text":"We","start":6883.25,"end":6883.57},{"text":"align","start":6883.57,"end":6883.97},{"text":"with","start":6883.97,"end":6884.17},{"text":"the","start":6884.17,"end":6884.29},{"text":"submission","start":6884.29,"end":6884.69},{"text":"and","start":6884.93,"end":6885.21},{"text":"draft","start":6885.21,"end":6885.53},{"text":"language","start":6885.53,"end":6885.93},{"text":"presented","start":6885.93,"end":6886.61},{"text":"on","start":6886.61,"end":6886.89},{"text":"behalf","start":6886.89,"end":6887.21},{"text":"of","start":6887.21,"end":6887.37},{"text":"the","start":6887.37,"end":6887.53},{"text":"Africa","start":6887.53,"end":6887.81},{"text":"group","start":6887.81,"end":6888.21},{"text":"by","start":6888.37,"end":6888.65},{"text":"the","start":6888.65,"end":6888.81},{"text":"delegate","start":6888.81,"end":6889.21},{"text":"from","start":6889.21,"end":6889.37},{"text":"Zambia","start":6889.37,"end":6889.97},{"text":"regarding","start":6891.82,"end":6892.18},{"text":"the","start":6892.18,"end":6892.34},{"text":"reference","start":6892.34,"end":6892.86},{"text":"to","start":6892.86,"end":6893.18},{"text":"existing","start":6893.34,"end":6893.98},{"text":"tax","start":6894.3,"end":6894.7},{"text":"treaties,","start":6894.94,"end":6895.58},{"text":"specifically","start":6896.14,"end":6896.78},{"text":"agreements","start":6896.78,"end":6897.38},{"text":"for","start":6897.38,"end":6897.7},{"text":"avoidance","start":6897.7,"end":6898.26},{"text":"of","start":6898.26,"end":6898.42},{"text":"double","start":6898.42,"end":6898.66},{"text":"taxation.","start":6898.66,"end":6899.26}]},{"text":"We've continually raised the issue of the excessive restrictions placed on taxing rights of developing countries and their ability to mobilize domestic revenue and the fact that existing tax treaties do not reflect the current ways of doing business and that they tend to be be heavily skewed in favor of the taxing rights of resident states.","start":6899.66,"end":6921.11,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."},{"key":"source-residence-balance","label":"Source–Residence Balance","description":"Need to balance taxing rights between source and residence jurisdictions in any fair allocation. Some note the residence state must be explicitly considered alongside source and market factors."}],"words":[{"text":"We've","start":6899.66,"end":6900.22},{"text":"continually","start":6900.7,"end":6901.38},{"text":"raised","start":6901.38,"end":6901.78},{"text":"the","start":6901.78,"end":6902.02},{"text":"issue","start":6902.02,"end":6902.3},{"text":"of","start":6902.3,"end":6902.62},{"text":"the","start":6902.62,"end":6902.86},{"text":"excessive","start":6902.86,"end":6903.42},{"text":"restrictions","start":6903.42,"end":6904.14},{"text":"placed","start":6904.38,"end":6904.82},{"text":"on","start":6904.82,"end":6904.98},{"text":"taxing","start":6904.98,"end":6905.42},{"text":"rights","start":6905.42,"end":6905.66},{"text":"of","start":6905.66,"end":6905.86},{"text":"developing","start":6905.86,"end":6906.3},{"text":"countries","start":6906.3,"end":6906.62},{"text":"and","start":6907.02,"end":6907.34},{"text":"their","start":6907.34,"end":6907.579},{"text":"ability","start":6907.579,"end":6907.94},{"text":"to","start":6907.94,"end":6908.18},{"text":"mobilize","start":6908.18,"end":6908.94},{"text":"domestic","start":6909.02,"end":6909.62},{"text":"revenue","start":6909.62,"end":6910.14},{"text":"and","start":6910.54,"end":6910.82},{"text":"the","start":6910.82,"end":6910.98},{"text":"fact","start":6910.98,"end":6911.14},{"text":"that","start":6911.14,"end":6911.34},{"text":"existing","start":6911.34,"end":6911.82},{"text":"tax","start":6911.82,"end":6912.06},{"text":"treaties","start":6912.06,"end":6912.54},{"text":"do","start":6912.54,"end":6912.74},{"text":"not","start":6912.74,"end":6912.98},{"text":"reflect","start":6912.98,"end":6913.5},{"text":"the","start":6913.5,"end":6913.78},{"text":"current","start":6913.78,"end":6914.06},{"text":"ways","start":6914.06,"end":6914.46},{"text":"of","start":6914.46,"end":6914.58},{"text":"doing","start":6914.58,"end":6914.78},{"text":"business","start":6914.78,"end":6915.1},{"text":"and","start":6915.82,"end":6916.1},{"text":"that","start":6916.1,"end":6916.26},{"text":"they","start":6916.26,"end":6916.46},{"text":"tend","start":6916.46,"end":6916.74},{"text":"to","start":6916.74,"end":6916.86},{"text":"be","start":6916.86,"end":6916.96},{"text":"be","start":6917.11,"end":6917.23},{"text":"heavily","start":6917.23,"end":6917.51},{"text":"skewed","start":6917.51,"end":6918.15},{"text":"in","start":6918.15,"end":6918.43},{"text":"favor","start":6918.43,"end":6918.83},{"text":"of","start":6918.83,"end":6918.99},{"text":"the","start":6918.99,"end":6919.11},{"text":"taxing","start":6919.11,"end":6919.55},{"text":"rights","start":6919.55,"end":6919.79},{"text":"of","start":6919.79,"end":6920.15},{"text":"resident","start":6920.15,"end":6920.71},{"text":"states.","start":6920.71,"end":6921.11}]},{"text":"One of the objectives of the Framework Convention is to establish a fair and equitable international tax system to address challenges to strengthening domestic resource mobilization and also to establish a system capable of responding to existing and future tax and tax related challenges.","start":6922.15,"end":6940.95,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"One","start":6922.15,"end":6922.43},{"text":"of","start":6922.43,"end":6922.71},{"text":"the","start":6922.95,"end":6923.23},{"text":"objectives","start":6923.23,"end":6923.67},{"text":"of","start":6923.67,"end":6923.83},{"text":"the","start":6923.83,"end":6923.95},{"text":"Framework","start":6923.95,"end":6924.39},{"text":"Convention","start":6924.39,"end":6924.95},{"text":"is","start":6924.95,"end":6925.23},{"text":"to","start":6925.23,"end":6925.39},{"text":"establish","start":6925.39,"end":6925.91},{"text":"a","start":6925.91,"end":6926.15},{"text":"fair","start":6926.15,"end":6926.43},{"text":"and","start":6926.43,"end":6926.71},{"text":"equitable","start":6926.71,"end":6927.35},{"text":"international","start":6927.43,"end":6927.83},{"text":"tax","start":6928.15,"end":6928.55},{"text":"system","start":6928.55,"end":6928.95},{"text":"to","start":6929.51,"end":6929.83},{"text":"address","start":6929.83,"end":6930.15},{"text":"challenges","start":6930.15,"end":6930.75},{"text":"to","start":6930.75,"end":6930.99},{"text":"strengthening","start":6930.99,"end":6931.59},{"text":"domestic","start":6931.59,"end":6932.19},{"text":"resource","start":6932.19,"end":6932.51},{"text":"mobilization","start":6932.51,"end":6933.03},{"text":"and","start":6933.75,"end":6934.07},{"text":"also","start":6934.07,"end":6934.35},{"text":"to","start":6934.35,"end":6934.59},{"text":"establish","start":6934.59,"end":6935.11},{"text":"a","start":6935.11,"end":6935.35},{"text":"system","start":6935.35,"end":6935.67},{"text":"capable","start":6935.83,"end":6936.39},{"text":"of","start":6936.39,"end":6936.67},{"text":"responding","start":6936.67,"end":6937.15},{"text":"to","start":6937.15,"end":6937.35},{"text":"existing","start":6937.35,"end":6937.99},{"text":"and","start":6937.99,"end":6938.39},{"text":"future","start":6938.39,"end":6938.79},{"text":"tax","start":6938.95,"end":6939.35},{"text":"and","start":6939.35,"end":6939.63},{"text":"tax","start":6939.63,"end":6939.87},{"text":"related","start":6939.87,"end":6940.23},{"text":"challenges.","start":6940.31,"end":6940.95}]}]},{"sentences":[{"text":"Existing tax tax treaties are part of the international tax system that we have been tasked to ensure will strengthen domestic resource mobilization.","start":6941.99,"end":6950.59,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"Existing","start":6941.99,"end":6942.59},{"text":"tax","start":6942.59,"end":6942.76},{"text":"tax","start":6942.91,"end":6943.03},{"text":"treaties","start":6943.03,"end":6943.35},{"text":"are","start":6943.35,"end":6943.59},{"text":"part","start":6943.59,"end":6943.87},{"text":"of","start":6944.03,"end":6944.31},{"text":"the","start":6944.31,"end":6944.47},{"text":"international","start":6944.47,"end":6944.75},{"text":"tax","start":6944.83,"end":6945.23},{"text":"system","start":6945.23,"end":6945.63},{"text":"that","start":6945.87,"end":6946.15},{"text":"we","start":6946.15,"end":6946.31},{"text":"have","start":6946.31,"end":6946.47},{"text":"been","start":6946.47,"end":6946.67},{"text":"tasked","start":6946.67,"end":6947.15},{"text":"to","start":6947.15,"end":6947.35},{"text":"ensure","start":6947.35,"end":6947.63},{"text":"will","start":6947.95,"end":6948.31},{"text":"strengthen","start":6948.31,"end":6948.99},{"text":"domestic","start":6948.99,"end":6949.59},{"text":"resource","start":6949.59,"end":6950.03},{"text":"mobilization.","start":6950.03,"end":6950.59}]},{"text":"These treaties are based on policies and principles that have now been significantly affected by globalization and digitalization and are long overdue for review and update.","start":6951.55,"end":6964.03,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."},{"key":"digital-economy-physical-presence","label":"Digital Economy and Physical Presence","description":"Emphasis on modern business models where users, data, and markets generate value without physical presence. Proponents seek recognition of taxing rights based on real economic contribution in digitalized contexts."}],"words":[{"text":"These","start":6951.55,"end":6951.91},{"text":"treaties","start":6951.91,"end":6952.35},{"text":"are","start":6952.35,"end":6952.55},{"text":"based","start":6952.55,"end":6952.75},{"text":"on","start":6952.75,"end":6952.99},{"text":"policies","start":6952.99,"end":6953.47},{"text":"and","start":6953.47,"end":6953.71},{"text":"principles","start":6953.71,"end":6954.31},{"text":"that","start":6954.31,"end":6954.55},{"text":"have","start":6954.55,"end":6954.83},{"text":"now","start":6954.83,"end":6955.23},{"text":"been","start":6955.39,"end":6955.79},{"text":"significantly","start":6956.43,"end":6957.23},{"text":"affected","start":6957.23,"end":6957.71},{"text":"by","start":6958.03,"end":6958.39},{"text":"globalization","start":6958.39,"end":6959.23},{"text":"and","start":6959.63,"end":6959.91},{"text":"digitalization","start":6959.91,"end":6960.75},{"text":"and","start":6961.15,"end":6961.47},{"text":"are","start":6961.47,"end":6961.71},{"text":"long","start":6961.71,"end":6961.99},{"text":"overdue","start":6961.99,"end":6962.63},{"text":"for","start":6962.63,"end":6962.79},{"text":"review","start":6962.79,"end":6963.07},{"text":"and","start":6963.07,"end":6963.43},{"text":"update.","start":6963.43,"end":6964.03}]},{"text":"Allowing imbalanced and unfair tax treaties to sit alongside this commitment without any kind of recourse or review will perpetuate the challenges faced by developing countries and will go against the objectives of this Framework Convention.","start":6965.23,"end":6980.44,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."},{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."}],"words":[{"text":"Allowing","start":6965.23,"end":6965.87},{"text":"imbalanced","start":6965.87,"end":6966.51},{"text":"and","start":6966.51,"end":6966.67},{"text":"unfair","start":6966.67,"end":6967.15},{"text":"tax","start":6967.15,"end":6967.39},{"text":"treaties","start":6967.39,"end":6967.87},{"text":"to","start":6968.44,"end":6968.56},{"text":"sit","start":6968.56,"end":6968.8},{"text":"alongside","start":6968.8,"end":6969.44},{"text":"this","start":6969.44,"end":6969.8},{"text":"commitment","start":6969.8,"end":6970.44},{"text":"without","start":6970.76,"end":6971.16},{"text":"any","start":6971.32,"end":6971.64},{"text":"kind","start":6971.64,"end":6971.84},{"text":"of","start":6971.84,"end":6972.04},{"text":"recourse","start":6972.04,"end":6972.52},{"text":"or","start":6972.52,"end":6972.72},{"text":"review","start":6972.72,"end":6973},{"text":"will","start":6973.32,"end":6973.64},{"text":"perpetuate","start":6973.64,"end":6974.36},{"text":"the","start":6974.36,"end":6974.56},{"text":"challenges","start":6974.56,"end":6975.12},{"text":"faced","start":6975.12,"end":6975.48},{"text":"by","start":6975.48,"end":6975.6},{"text":"developing","start":6975.6,"end":6976.04},{"text":"countries","start":6976.04,"end":6976.36},{"text":"and","start":6976.76,"end":6977.16},{"text":"will","start":6977.16,"end":6977.48},{"text":"go","start":6977.48,"end":6977.72},{"text":"against","start":6977.72,"end":6978},{"text":"the","start":6978,"end":6978.24},{"text":"objectives","start":6978.24,"end":6978.84},{"text":"of","start":6978.84,"end":6979.08},{"text":"this","start":6979.08,"end":6979.32},{"text":"Framework","start":6979.32,"end":6979.76},{"text":"Convention.","start":6979.76,"end":6980.44}]},{"text":"In our view, that would be unacceptable.","start":6980.68,"end":6983.48,"topics":[],"words":[{"text":"In","start":6980.68,"end":6980.96},{"text":"our","start":6980.96,"end":6981.2},{"text":"view,","start":6981.2,"end":6981.56},{"text":"that","start":6981.96,"end":6982.36},{"text":"would","start":6982.36,"end":6982.64},{"text":"be","start":6982.64,"end":6982.8},{"text":"unacceptable.","start":6982.8,"end":6983.48}]},{"text":"We therefore support the submission made on behalf of the Africa Group that existing tax treaties should be measured against this commitment and the principles embodied in this Framework Convention.","start":6984.359,"end":6995.12,"topics":[{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"We","start":6984.359,"end":6984.64},{"text":"therefore","start":6984.64,"end":6985},{"text":"support","start":6985,"end":6985.28},{"text":"the","start":6985.28,"end":6985.52},{"text":"submission","start":6985.52,"end":6986.04},{"text":"made","start":6986.04,"end":6986.36},{"text":"on","start":6986.36,"end":6986.56},{"text":"behalf","start":6986.56,"end":6986.88},{"text":"of","start":6986.88,"end":6987},{"text":"the","start":6987,"end":6987.12},{"text":"Africa","start":6987.12,"end":6987.4},{"text":"Group","start":6987.48,"end":6987.88},{"text":"that","start":6988.04,"end":6988.32},{"text":"existing","start":6988.32,"end":6988.76},{"text":"tax","start":6988.76,"end":6989.04},{"text":"treaties","start":6989.04,"end":6989.56},{"text":"should","start":6989.56,"end":6989.76},{"text":"be","start":6989.76,"end":6989.92},{"text":"measured","start":6989.92,"end":6990.28},{"text":"against","start":6990.28,"end":6990.6},{"text":"this","start":6990.68,"end":6991},{"text":"commitment","start":6991,"end":6991.64},{"text":"and","start":6991.96,"end":6992.28},{"text":"the","start":6992.28,"end":6992.48},{"text":"principles","start":6992.48,"end":6993.08},{"text":"embodied","start":6993.08,"end":6993.68},{"text":"in","start":6993.68,"end":6993.85},{"text":"this","start":6994,"end":6994.12},{"text":"Framework","start":6994.12,"end":6994.52},{"text":"Convention.","start":6994.52,"end":6995.12}]}]},{"sentences":[{"text":"Regarding the draft on the screen we do not support the proposal to restrict the taxing right of the source state to a portion of the income generated from such activities because that is open to misinterpretation and would unduly restrict the taxing rights of such source states.","start":6996.48,"end":7013.76,"topics":[{"key":"portion-of-income-language","label":"‘Portion of Income’ Language","description":"Concerns about referencing the taxation of a ‘portion of income’ without an agreed allocation methodology or definitions. Several delegations argue this wording creates legal ambiguity and could prejudge future protocols."}],"words":[{"text":"Regarding","start":6996.48,"end":6997.08},{"text":"the","start":6997.08,"end":6997.24},{"text":"draft","start":6997.24,"end":6997.64},{"text":"on","start":6997.64,"end":6997.88},{"text":"the","start":6997.88,"end":6998.04},{"text":"screen","start":6998.04,"end":6998.48},{"text":"we","start":6998.72,"end":6999},{"text":"do","start":6999,"end":6999.16},{"text":"not","start":6999.16,"end":6999.32},{"text":"support","start":6999.32,"end":6999.6},{"text":"the","start":6999.68,"end":7000},{"text":"proposal","start":7000,"end":7000.56},{"text":"to","start":7000.56,"end":7000.76},{"text":"restrict","start":7000.76,"end":7001.2},{"text":"the","start":7001.2,"end":7001.4},{"text":"taxing","start":7001.4,"end":7001.88},{"text":"right","start":7001.88,"end":7002.12},{"text":"of","start":7002.12,"end":7002.24},{"text":"the","start":7002.24,"end":7002.32},{"text":"source","start":7002.32,"end":7002.68},{"text":"state","start":7002.68,"end":7002.96},{"text":"to","start":7002.96,"end":7003.24},{"text":"a","start":7003.24,"end":7003.4},{"text":"portion","start":7003.4,"end":7003.92},{"text":"of","start":7004.16,"end":7004.44},{"text":"the","start":7004.44,"end":7004.64},{"text":"income","start":7004.64,"end":7005.12},{"text":"generated","start":7005.12,"end":7005.68},{"text":"from","start":7005.68,"end":7005.92},{"text":"such","start":7005.92,"end":7006.16},{"text":"activities","start":7006.16,"end":7006.8},{"text":"because","start":7007.28,"end":7007.64},{"text":"that","start":7007.64,"end":7007.88},{"text":"is","start":7007.88,"end":7008.04},{"text":"open","start":7008.04,"end":7008.28},{"text":"to","start":7008.28,"end":7008.52},{"text":"misinterpretation","start":7008.52,"end":7009.52},{"text":"and","start":7009.759,"end":7010.12},{"text":"would","start":7010.12,"end":7010.44},{"text":"unduly","start":7010.44,"end":7011.12},{"text":"restrict","start":7011.12,"end":7011.64},{"text":"the","start":7011.64,"end":7011.88},{"text":"taxing","start":7011.88,"end":7012.28},{"text":"rights","start":7012.28,"end":7012.52},{"text":"of","start":7012.52,"end":7012.8},{"text":"such","start":7012.8,"end":7013.08},{"text":"source","start":7013.08,"end":7013.48},{"text":"states.","start":7013.48,"end":7013.76}]},{"text":"The use of the word such activities also narrows down the taxing right by because it only links the taxing rate to economic activities and removes the link to the other factors such as where markets are located and revenues are generated.","start":7014.64,"end":7030.72,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. 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This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"And","start":7073.32,"end":7073.52},{"text":"so","start":7073.52,"end":7073.8},{"text":"in","start":7073.8,"end":7074},{"text":"that","start":7074,"end":7074.2},{"text":"respect","start":7074.2,"end":7074.52},{"text":"with","start":7075.08,"end":7075.4},{"text":"respect","start":7075.4,"end":7075.72},{"text":"to","start":7075.72,"end":7076.12},{"text":"Article","start":7076.12,"end":7076.52},{"text":"5,","start":7076.68,"end":7077.08},{"text":"agree","start":7077.56,"end":7077.96},{"text":"with","start":7077.96,"end":7078.36},{"text":"the","start":7079.16,"end":7079.48},{"text":"view","start":7079.48,"end":7079.76},{"text":"that","start":7079.76,"end":7080.12},{"text":"commitments","start":7080.6,"end":7081.2},{"text":"should","start":7081.2,"end":7081.44},{"text":"be","start":7081.44,"end":7081.64},{"text":"high","start":7081.64,"end":7081.88},{"text":"level,","start":7081.88,"end":7082.2},{"text":"consistent","start":7082.52,"end":7083.2},{"text":"with","start":7083.2,"end":7083.48},{"text":"our","start":7083.48,"end":7083.8},{"text":"view","start":7083.8,"end":7084.04},{"text":"in","start":7084.04,"end":7084.28},{"text":"respect","start":7084.28,"end":7084.6},{"text":"of","start":7084.6,"end":7085},{"text":"Article","start":7085.24,"end":7085.64},{"text":"4.","start":7085.72,"end":7086.12}]},{"text":"The same is true for Article 5.","start":7086.36,"end":7088.52,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. 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think there are two general aspects to this article.","start":7156.25,"end":7161.05,"topics":[],"words":[{"text":"I","start":7156.25,"end":7156.53},{"text":"think","start":7156.53,"end":7156.81},{"text":"there","start":7157.05,"end":7157.37},{"text":"are","start":7157.37,"end":7157.65},{"text":"two","start":7157.65,"end":7158.01},{"text":"general","start":7158.01,"end":7158.41},{"text":"aspects","start":7159.53,"end":7160.25},{"text":"to","start":7160.25,"end":7160.45},{"text":"this","start":7160.45,"end":7160.69},{"text":"article.","start":7160.69,"end":7161.05}]},{"text":"The first being setting out very generally the nexus basis on which states may choose to tax and then followed by the language that we agree with many others, the specific language on shall take action that is problematic.","start":7161.37,"end":7185.09,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, 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Proponents seek recognition of taxing rights based on real economic contribution in digitalized contexts."}],"words":[{"text":"I","start":7252.12,"end":7252.4},{"text":"think","start":7252.4,"end":7252.68},{"text":"in","start":7253,"end":7253.36},{"text":"some","start":7253.36,"end":7253.64},{"text":"cases,","start":7253.64,"end":7253.96},{"text":"and","start":7254.04,"end":7254.32},{"text":"in","start":7254.32,"end":7254.48},{"text":"particular","start":7254.48,"end":7254.76},{"text":"looking","start":7254.92,"end":7255.28},{"text":"at","start":7255.28,"end":7255.64},{"text":"where","start":7256.28,"end":7256.64},{"text":"markets","start":7256.64,"end":7257.12},{"text":"are","start":7257.12,"end":7257.28},{"text":"located,","start":7257.28,"end":7257.8},{"text":"I","start":7258.85,"end":7258.97},{"text":"think","start":7258.97,"end":7259.21},{"text":"that","start":7259.21,"end":7259.57},{"text":"it","start":7260.05,"end":7260.37},{"text":"may","start":7260.37,"end":7260.57},{"text":"be","start":7260.57,"end":7260.77},{"text":"more","start":7260.77,"end":7261.09},{"text":"a","start":7261.09,"end":7261.37},{"text":"subset","start":7261.37,"end":7261.85},{"text":"of","start":7261.85,"end":7262.01},{"text":"some","start":7262.01,"end":7262.25},{"text":"economic","start":7262.25,"end":7262.61},{"text":"activity","start":7262.85,"end":7263.57},{"text":"that","start":7264.29,"end":7264.61},{"text":"takes","start":7264.61,"end":7264.97},{"text":"place","start":7264.97,"end":7265.25},{"text":"with","start":7265.73,"end":7266.13},{"text":"digitalization","start":7267.09,"end":7267.89},{"text":"of","start":7267.89,"end":7268.13},{"text":"the","start":7268.13,"end":7268.25},{"text":"market,","start":7268.25,"end":7268.53},{"text":"where","start":7268.53,"end":7268.93},{"text":"it","start":7269.01,"end":7269.29},{"text":"may","start":7269.29,"end":7269.45},{"text":"be","start":7269.45,"end":7269.65},{"text":"more","start":7269.65,"end":7269.85},{"text":"appropriate","start":7269.85,"end":7270.33},{"text":"to","start":7270.33,"end":7270.57},{"text":"look","start":7270.57,"end":7270.73},{"text":"at","start":7270.73,"end":7270.89},{"text":"that","start":7270.89,"end":7271.09},{"text":"and","start":7271.09,"end":7271.41},{"text":"maybe","start":7271.49,"end":7271.97},{"text":"not","start":7271.97,"end":7272.29},{"text":"as","start":7272.85,"end":7273.17},{"text":"a","start":7273.17,"end":7273.37},{"text":"more","start":7273.37,"end":7273.65},{"text":"general","start":7273.65,"end":7274.05},{"text":"principle","start":7274.85,"end":7275.57},{"text":"with","start":7275.97,"end":7276.29},{"text":"respect","start":7276.29,"end":7276.61},{"text":"to","start":7276.61,"end":7276.93},{"text":"the","start":7276.93,"end":7277.25},{"text":"shall","start":7278.29,"end":7278.69},{"text":"take","start":7278.69,"end":7278.97},{"text":"such","start":7278.97,"end":7279.29},{"text":"actions.","start":7279.29,"end":7279.97}]},{"text":"Here I think we see significant legal uncertainty both with respect to what is the standard set out in this Article.","start":7280.69,"end":7291.52,"topics":[{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable rules for states and taxpayers. 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This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"And","start":7640.46,"end":7640.86},{"text":"we","start":7640.86,"end":7641.14},{"text":"have","start":7641.14,"end":7641.34},{"text":"seen,","start":7641.34,"end":7641.62},{"text":"Chair,","start":7641.62,"end":7641.98},{"text":"that","start":7641.98,"end":7642.38},{"text":"this","start":7643.9,"end":7644.3},{"text":"term,","start":7644.3,"end":7644.7},{"text":"that","start":7645.82,"end":7646.22},{"text":"the","start":7646.22,"end":7646.5},{"text":"Framework","start":7646.5,"end":7646.98},{"text":"Convention","start":7646.98,"end":7647.28},{"text":"Convention","start":7647.35,"end":7647.71},{"text":"must","start":7647.71,"end":7647.87},{"text":"be","start":7647.87,"end":7648.03},{"text":"high","start":7648.03,"end":7648.19},{"text":"level","start":7648.19,"end":7648.43},{"text":"enough.","start":7648.43,"end":7648.79}]},{"text":"It's becoming more subjective each time and each Day we discuss this issue.","start":7649.11,"end":7654.47,"topics":[],"words":[{"text":"It's","start":7649.11,"end":7649.59},{"text":"becoming","start":7649.59,"end":7649.99},{"text":"more","start":7650.15,"end":7650.51},{"text":"subjective","start":7650.51,"end":7651.27},{"text":"each","start":7651.59,"end":7651.95},{"text":"time","start":7651.95,"end":7652.27},{"text":"and","start":7652.27,"end":7652.51},{"text":"each","start":7652.51,"end":7652.71},{"text":"Day","start":7652.71,"end":7652.95},{"text":"we","start":7652.95,"end":7653.27},{"text":"discuss","start":7653.35,"end":7653.75},{"text":"this","start":7653.75,"end":7654.11},{"text":"issue.","start":7654.11,"end":7654.47}]},{"text":"So for us, if we allow ourselves to be very high level, we'll end up having all of our time developing protocol after protocol.","start":7655.03,"end":7667.51,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. 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contribution to the issues.","start":7736.08,"end":7738.56,"topics":[],"words":[{"text":"So","start":7736.08,"end":7736.32},{"text":"that","start":7736.32,"end":7736.44},{"text":"would","start":7736.44,"end":7736.6},{"text":"be","start":7736.6,"end":7736.76},{"text":"our","start":7736.76,"end":7736.96},{"text":"contribution","start":7736.96,"end":7737.6},{"text":"to","start":7737.84,"end":7738.12},{"text":"the","start":7738.12,"end":7738.28},{"text":"issues.","start":7738.28,"end":7738.56}]},{"text":"Chair thank you.","start":7738.64,"end":7739.6,"topics":[],"words":[{"text":"Chair","start":7738.64,"end":7739.04},{"text":"thank","start":7739.04,"end":7739.36},{"text":"you.","start":7739.36,"end":7739.6}]},{"text":"Thank 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believe that it is more or less the same article that we had the opportunity to comment in Nairobi and also throughout the our written 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for that I will not insist on our previous comments.","start":7780.67,"end":7787.15,"topics":[],"words":[{"text":"And","start":7780.67,"end":7781.07},{"text":"for","start":7782.51,"end":7782.83},{"text":"that","start":7782.83,"end":7783.15},{"text":"I","start":7783.71,"end":7783.99},{"text":"will","start":7783.99,"end":7784.15},{"text":"not","start":7784.15,"end":7784.43},{"text":"insist","start":7784.43,"end":7785.11},{"text":"on","start":7785.11,"end":7785.47},{"text":"our","start":7786.11,"end":7786.43},{"text":"previous","start":7786.43,"end":7786.75},{"text":"comments.","start":7786.75,"end":7787.15}]},{"text":"But it's clear that this article goes far than what we had in Nairobi in the sense that it brings a new obligation over the States Parties of the Framework Convention that they should take such actions as are necessary, necessary.","start":7788.27,"end":7805.13,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support 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This approach is urged to maximize participation and respect state sovereignty."}],"words":[{"text":"But","start":7788.27,"end":7788.67},{"text":"it's","start":7788.99,"end":7789.35},{"text":"clear","start":7789.35,"end":7789.55},{"text":"that","start":7789.55,"end":7789.75},{"text":"this","start":7789.75,"end":7789.95},{"text":"article","start":7789.95,"end":7790.27},{"text":"goes","start":7790.27,"end":7790.67},{"text":"far","start":7790.67,"end":7790.99},{"text":"than","start":7791.55,"end":7791.91},{"text":"what","start":7791.91,"end":7792.19},{"text":"we","start":7792.19,"end":7792.39},{"text":"had","start":7792.39,"end":7792.59},{"text":"in","start":7792.59,"end":7792.79},{"text":"Nairobi","start":7792.79,"end":7793.47},{"text":"in","start":7793.47,"end":7793.75},{"text":"the","start":7793.75,"end":7793.91},{"text":"sense","start":7793.91,"end":7794.19},{"text":"that","start":7794.19,"end":7794.43},{"text":"it","start":7794.43,"end":7794.75},{"text":"brings","start":7795.87,"end":7796.31},{"text":"a","start":7796.31,"end":7796.47},{"text":"new","start":7796.47,"end":7796.71},{"text":"obligation","start":7796.71,"end":7797.39},{"text":"over","start":7797.87,"end":7798.27},{"text":"the","start":7798.59,"end":7798.91},{"text":"States","start":7798.91,"end":7799.23},{"text":"Parties","start":7799.23,"end":7799.63},{"text":"of","start":7799.63,"end":7799.75},{"text":"the","start":7799.75,"end":7799.87},{"text":"Framework","start":7799.87,"end":7800.23},{"text":"Convention","start":7800.23,"end":7800.75},{"text":"that","start":7800.83,"end":7801.15},{"text":"they","start":7801.15,"end":7801.39},{"text":"should","start":7801.39,"end":7801.71},{"text":"take","start":7802.27,"end":7802.67},{"text":"such","start":7802.83,"end":7803.19},{"text":"actions","start":7803.19,"end":7803.71},{"text":"as","start":7803.71,"end":7803.95},{"text":"are","start":7803.95,"end":7804.19},{"text":"necessary,","start":7804.19,"end":7804.42},{"text":"necessary.","start":7804.57,"end":7805.13}]},{"text":"And this element brings us to a point that we have an obligation, but we don't know where does it end.","start":7806.41,"end":7814.09,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. 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Delegations stress coordination and safeguards to avoid overlapping claims and maintain a stable investment climate."}],"words":[{"text":"And","start":7806.41,"end":7806.81},{"text":"this","start":7808.17,"end":7808.53},{"text":"element","start":7808.53,"end":7808.97},{"text":"brings","start":7808.97,"end":7809.37},{"text":"us","start":7809.37,"end":7809.49},{"text":"to","start":7809.49,"end":7809.77},{"text":"a","start":7809.77,"end":7810.01},{"text":"point","start":7810.01,"end":7810.17},{"text":"that","start":7810.17,"end":7810.37},{"text":"we","start":7810.37,"end":7810.53},{"text":"have","start":7810.53,"end":7810.65},{"text":"an","start":7810.65,"end":7810.77},{"text":"obligation,","start":7810.77,"end":7811.29},{"text":"but","start":7811.37,"end":7811.69},{"text":"we","start":7811.69,"end":7811.89},{"text":"don't","start":7811.89,"end":7812.13},{"text":"know","start":7812.13,"end":7812.41},{"text":"where","start":7812.41,"end":7812.81},{"text":"does","start":7812.97,"end":7813.33},{"text":"it","start":7813.33,"end":7813.69},{"text":"end.","start":7813.69,"end":7814.09}]}]},{"sentences":[{"text":"Especially if the objective of these actions are to ensure a fair allocation of taxing rights that we don't have strong elements that allow us to know where we want to land with these actions.","start":7816.17,"end":7829.69,"topics":[{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable rules for states and taxpayers. 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Some favor binding commitments to ensure effective application."}],"words":[{"text":"Especially","start":7816.17,"end":7816.57},{"text":"if","start":7816.89,"end":7817.21},{"text":"the","start":7817.21,"end":7817.45},{"text":"objective","start":7817.45,"end":7817.97},{"text":"of","start":7817.97,"end":7818.25},{"text":"these","start":7818.25,"end":7818.53},{"text":"actions","start":7818.53,"end":7819.05},{"text":"are","start":7819.05,"end":7819.25},{"text":"to","start":7819.25,"end":7819.41},{"text":"ensure","start":7819.41,"end":7819.61},{"text":"a","start":7819.61,"end":7819.77},{"text":"fair","start":7819.77,"end":7819.89},{"text":"allocation","start":7819.89,"end":7820.29},{"text":"of","start":7820.29,"end":7820.449},{"text":"taxing","start":7820.449,"end":7820.85},{"text":"rights","start":7820.85,"end":7821.13},{"text":"that","start":7821.29,"end":7821.65},{"text":"we","start":7821.65,"end":7821.93},{"text":"don't","start":7821.93,"end":7822.25},{"text":"have","start":7822.25,"end":7822.57},{"text":"strong","start":7823.53,"end":7823.93},{"text":"elements","start":7824.09,"end":7824.57},{"text":"that","start":7824.57,"end":7824.89},{"text":"allow","start":7824.89,"end":7825.17},{"text":"us","start":7825.17,"end":7825.53},{"text":"to","start":7825.85,"end":7826.17},{"text":"know","start":7826.17,"end":7826.45},{"text":"where","start":7826.45,"end":7826.77},{"text":"we","start":7826.77,"end":7827.05},{"text":"want","start":7827.05,"end":7827.37},{"text":"to","start":7827.37,"end":7827.69},{"text":"land","start":7827.69,"end":7828.01},{"text":"with","start":7828.57,"end":7828.89},{"text":"these","start":7828.89,"end":7829.17},{"text":"actions.","start":7829.17,"end":7829.69}]},{"text":"This brings a field of uncertainty that we would not like to experiment when signing the Framework Convention as the one that we are negotiating here.","start":7830.18,"end":7840.66,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. 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Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"But","start":7882.51,"end":7882.91},{"text":"when","start":7883.63,"end":7883.91},{"text":"we","start":7883.91,"end":7884.07},{"text":"think","start":7884.07,"end":7884.27},{"text":"about","start":7884.27,"end":7884.59},{"text":"the","start":7884.59,"end":7884.83},{"text":"content","start":7884.83,"end":7885.07},{"text":"of","start":7885.39,"end":7885.71},{"text":"our","start":7885.71,"end":7886.03},{"text":"tax","start":7886.11,"end":7886.43},{"text":"Treaties,","start":7886.43,"end":7887.07},{"text":"it","start":7887.15,"end":7887.47},{"text":"becomes","start":7887.47,"end":7888.03},{"text":"blurry","start":7888.19,"end":7888.91},{"text":"what","start":7889.39,"end":7889.71},{"text":"can","start":7889.71,"end":7889.95},{"text":"be","start":7889.95,"end":7890.27},{"text":"considered","start":7890.35,"end":7890.95},{"text":"as","start":7890.95,"end":7891.19},{"text":"consistent","start":7891.19,"end":7891.83},{"text":"or","start":7891.83,"end":7892.19},{"text":"inconsistent.","start":7892.67,"end":7893.55}]}]},{"sentences":[{"text":"And this leaves us as an interpreter in a space where we don't want to be, especially when is such a strong obligation there is at stake.","start":7893.79,"end":7908.28,"topics":[{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. 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we wonder if this is not the objective that is on this black letter drafting.","start":7983.28,"end":7990.53,"topics":[],"words":[{"text":"And","start":7983.28,"end":7983.64},{"text":"we","start":7983.97,"end":7984.17},{"text":"wonder","start":7984.17,"end":7984.49},{"text":"if","start":7984.49,"end":7984.69},{"text":"this","start":7984.69,"end":7984.89},{"text":"is","start":7984.89,"end":7985.09},{"text":"not","start":7985.09,"end":7985.41},{"text":"the","start":7986.69,"end":7986.97},{"text":"objective","start":7986.97,"end":7987.49},{"text":"that","start":7987.49,"end":7987.77},{"text":"is","start":7987.77,"end":7988.13},{"text":"on","start":7988.45,"end":7988.77},{"text":"this","start":7988.77,"end":7989.05},{"text":"black","start":7989.05,"end":7989.37},{"text":"letter","start":7989.37,"end":7989.89},{"text":"drafting.","start":7989.89,"end":7990.53}]},{"text":"But if it is as such, we certainly would not be able to follow this kind of 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forward?","start":8000.77,"end":8001.81,"topics":[],"words":[{"text":"How","start":8000.77,"end":8001.05},{"text":"can","start":8001.05,"end":8001.21},{"text":"we","start":8001.21,"end":8001.37},{"text":"go","start":8001.37,"end":8001.53},{"text":"forward?","start":8001.53,"end":8001.81}]},{"text":"Well, we already had this afternoon two different alternative proposals of 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opportunity to speak.","start":8198.1,"end":8200.1,"topics":[],"words":[{"text":"Thank","start":8198.1,"end":8198.42},{"text":"you,","start":8198.42,"end":8198.54},{"text":"Kholid,","start":8198.54,"end":8198.94},{"text":"for","start":8198.94,"end":8199.06},{"text":"the","start":8199.06,"end":8199.18},{"text":"opportunity","start":8199.18,"end":8199.58},{"text":"to","start":8199.58,"end":8199.7},{"text":"speak.","start":8199.7,"end":8200.1}]},{"text":"Just three broad comments from Singapore.","start":8200.9,"end":8203.06,"topics":[],"words":[{"text":"Just","start":8200.9,"end":8201.18},{"text":"three","start":8201.18,"end":8201.38},{"text":"broad","start":8201.38,"end":8201.62},{"text":"comments","start":8201.62,"end":8201.94},{"text":"from","start":8202.02,"end":8202.42},{"text":"Singapore.","start":8202.42,"end":8203.06}]},{"text":"The first is to echo the sentiments of various Member States earlier that the Framework Convention should keep the commitments to a high 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two further observations to make.","start":8210.9,"end":8212.74,"topics":[],"words":[{"text":"And","start":8210.9,"end":8211.26},{"text":"two","start":8211.26,"end":8211.5},{"text":"further","start":8211.5,"end":8211.74},{"text":"observations","start":8211.74,"end":8212.34},{"text":"to","start":8212.34,"end":8212.54},{"text":"make.","start":8212.54,"end":8212.74}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}},{"statement_number":72,"start":8212.74,"pageUrl":"/fr/asset/k1m/k1m4rlusia?lang=en&t=8213","paragraphs":[{"sentences":[{"text":"The first is on the first part of the article, we note that the text cites multiple taxation factors in a way that suggests that they are mutually exclusive.","start":8212.74,"end":8220.95,"topics":[{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable 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Delegations stress coordination and safeguards to avoid overlapping claims and maintain a stable investment climate."}],"words":[{"text":"This","start":8221.59,"end":8221.91},{"text":"could","start":8221.91,"end":8222.15},{"text":"heighten","start":8222.15,"end":8222.51},{"text":"uncertainty","start":8222.51,"end":8223.07},{"text":"for","start":8223.07,"end":8223.23},{"text":"taxpayers","start":8223.23,"end":8223.83},{"text":"and","start":8223.83,"end":8224.03},{"text":"result","start":8224.03,"end":8224.27},{"text":"in","start":8224.27,"end":8224.63},{"text":"multiple","start":8224.71,"end":8225.15},{"text":"taxation","start":8225.15,"end":8225.59},{"text":"of","start":8225.59,"end":8225.75},{"text":"the","start":8225.75,"end":8225.87},{"text":"same","start":8225.87,"end":8226.03},{"text":"income,","start":8226.03,"end":8226.35},{"text":"as","start":8226.35,"end":8226.51},{"text":"several","start":8226.51,"end":8226.71},{"text":"Members","start":8226.71,"end":8226.99},{"text":"have","start":8226.99,"end":8227.23},{"text":"pointed","start":8227.23,"end":8227.55},{"text":"out.","start":8227.55,"end":8227.83}]},{"text":"This uncertainty, we think, is compounded by the issue that what a fair allocation of tax looks like is inherently subjective.","start":8228.39,"end":8235.43,"topics":[{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable rules for states and taxpayers. Delegations stress coordination and safeguards to avoid overlapping claims and maintain a stable investment climate."}],"words":[{"text":"This","start":8228.39,"end":8228.67},{"text":"uncertainty,","start":8228.67,"end":8229.43},{"text":"we","start":8229.43,"end":8229.71},{"text":"think,","start":8229.71,"end":8229.91},{"text":"is","start":8229.91,"end":8230.11},{"text":"compounded","start":8230.11,"end":8230.59},{"text":"by","start":8230.59,"end":8230.71},{"text":"the","start":8230.71,"end":8230.83},{"text":"issue","start":8230.83,"end":8231.11},{"text":"that","start":8231.43,"end":8231.75},{"text":"what","start":8231.75,"end":8231.95},{"text":"a","start":8231.95,"end":8232.07},{"text":"fair","start":8232.07,"end":8232.23},{"text":"allocation","start":8232.23,"end":8232.75},{"text":"of","start":8232.75,"end":8232.91},{"text":"tax","start":8232.91,"end":8233.19},{"text":"looks","start":8233.43,"end":8233.75},{"text":"like","start":8233.75,"end":8233.91},{"text":"is","start":8233.91,"end":8234.109},{"text":"inherently","start":8234.109,"end":8234.63},{"text":"subjective.","start":8234.63,"end":8235.43}]},{"text":"So in practice, we note that value creation already doesn't presume the strict need for physical presence.","start":8235.91,"end":8241.11,"topics":[{"key":"digital-economy-physical-presence","label":"Digital Economy and Physical Presence","description":"Emphasis on modern business models where users, data, and markets generate value without physical presence. Proponents seek recognition of taxing rights based on real economic contribution in digitalized contexts."},{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. Views diverge on how broadly to list and apply these factors within a fair allocation framework."}],"words":[{"text":"So","start":8235.91,"end":8236.15},{"text":"in","start":8236.15,"end":8236.27},{"text":"practice,","start":8236.27,"end":8236.71},{"text":"we","start":8236.79,"end":8237.07},{"text":"note","start":8237.07,"end":8237.31},{"text":"that","start":8237.31,"end":8237.43},{"text":"value","start":8237.43,"end":8237.63},{"text":"creation","start":8237.63,"end":8238.07},{"text":"already","start":8238.07,"end":8238.35},{"text":"doesn't","start":8238.35,"end":8238.67},{"text":"presume","start":8238.67,"end":8239.15},{"text":"the","start":8239.15,"end":8239.35},{"text":"strict","start":8239.35,"end":8239.63},{"text":"need","start":8239.63,"end":8239.83},{"text":"for","start":8239.83,"end":8240.15},{"text":"physical","start":8240.15,"end":8240.63},{"text":"presence.","start":8240.63,"end":8241.11}]},{"text":"So to ensure broad support for the Convention, perhaps suggestion, like several other members have pointed out, to adopt agreed language in the Surveillance commitment, which calls for taxes to be paid where economic activity occurs and value is created in accordance with national and international laws and policies.","start":8241.59,"end":8257.649,"topics":[{"key":"seville-commitment-language","label":"Use of Sevilla Commitment Language","description":"Proposals to ground Article 5 in previously agreed Sevilla language (e.g., taxes paid where economic activity occurs and value is created, consistent with national and international law). 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Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."},{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"The","start":8258.209,"end":8258.489},{"text":"second","start":8258.489,"end":8258.769},{"text":"observation","start":8258.769,"end":8259.489},{"text":"is","start":8259.489,"end":8259.729},{"text":"on","start":8259.729,"end":8260.049},{"text":"the","start":8260.209,"end":8260.488},{"text":"renegotiation","start":8260.488,"end":8261.129},{"text":"of","start":8261.129,"end":8261.289},{"text":"tax","start":8261.289,"end":8261.529},{"text":"treaties,","start":8261.529,"end":8262.049},{"text":"a","start":8262.369,"end":8262.689},{"text":"point","start":8262.689,"end":8262.889},{"text":"of","start":8262.889,"end":8263.009},{"text":"clarification","start":8263.009,"end":8263.529},{"text":"of","start":8263.529,"end":8263.689},{"text":"whether","start":8263.689,"end":8263.849},{"text":"this","start":8263.849,"end":8264.049},{"text":"refers","start":8264.049,"end":8264.369},{"text":"to","start":8264.369,"end":8264.569},{"text":"both","start":8264.569,"end":8264.849},{"text":"bilateral","start":8265.009,"end":8265.689},{"text":"and","start":8265.689,"end":8265.849},{"text":"multilateral","start":8265.849,"end":8266.489},{"text":"tax","start":8266.489,"end":8266.729},{"text":"agreements.","start":8266.729,"end":8267.329}]},{"text":"On the former, we note that States already have the flexibility to negotiate and conclude tax agreements based on their needs and circumstances.","start":8267.809,"end":8276.339,"topics":[{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."},{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}],"words":[{"text":"On","start":8267.809,"end":8268.049},{"text":"the","start":8268.049,"end":8268.249},{"text":"former,","start":8268.249,"end":8268.529},{"text":"we","start":8268.529,"end":8268.809},{"text":"note","start":8268.809,"end":8269.129},{"text":"that","start":8269.129,"end":8269.289},{"text":"States","start":8269.289,"end":8269.529},{"text":"already","start":8269.529,"end":8269.809},{"text":"have","start":8269.809,"end":8270.009},{"text":"the","start":8270.009,"end":8270.169},{"text":"flexibility","start":8270.169,"end":8270.689},{"text":"to","start":8271.699,"end":8271.819},{"text":"negotiate","start":8271.819,"end":8272.259},{"text":"and","start":8272.259,"end":8272.459},{"text":"conclude","start":8272.459,"end":8272.979},{"text":"tax","start":8274.179,"end":8274.539},{"text":"agreements","start":8274.539,"end":8274.979},{"text":"based","start":8274.979,"end":8275.179},{"text":"on","start":8275.179,"end":8275.299},{"text":"their","start":8275.299,"end":8275.419},{"text":"needs","start":8275.419,"end":8275.579},{"text":"and","start":8275.579,"end":8275.739},{"text":"circumstances.","start":8275.739,"end":8276.339}]},{"text":"And perhaps it'd be more appropriate to leave this contracting States to decide what taxation factors to adopt and how taxing rights should be allocated between themselves.","start":8276.339,"end":8284.739,"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. Views diverge on how broadly to list and apply these factors within a fair allocation framework."},{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."},{"key":"source-residence-balance","label":"Source–Residence Balance","description":"Need to balance taxing rights between source and residence jurisdictions in any fair allocation. 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these are food for thought as we go home.","start":8718.36,"end":8723,"topics":[],"words":[{"text":"So","start":8718.36,"end":8718.56},{"text":"these","start":8718.56,"end":8718.84},{"text":"are","start":8718.84,"end":8719.16},{"text":"food","start":8719.32,"end":8719.72},{"text":"for","start":8719.72,"end":8720},{"text":"thought","start":8720,"end":8720.28},{"text":"as","start":8720.92,"end":8721.24},{"text":"we","start":8721.24,"end":8721.56},{"text":"go","start":8722.36,"end":8722.68},{"text":"home.","start":8722.68,"end":8723}]},{"text":"And I'm sure we'll get some more answers as we go along with 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then, have good evening everyone and take care and see you tomorrow.","start":8752.07,"end":8763.29,"topics":[],"words":[{"text":"Till","start":8752.07,"end":8752.47},{"text":"then,","start":8752.47,"end":8752.79},{"text":"have","start":8752.95,"end":8753.35},{"text":"good","start":8754.39,"end":8754.79},{"text":"evening","start":8754.87,"end":8755.47},{"text":"everyone","start":8755.47,"end":8755.83},{"text":"and","start":8756.47,"end":8756.87},{"text":"take","start":8757.67,"end":8757.99},{"text":"care","start":8757.99,"end":8758.23},{"text":"and","start":8758.23,"end":8758.43},{"text":"see","start":8758.43,"end":8758.59},{"text":"you","start":8758.59,"end":8758.71},{"text":"tomorrow.","start":8758.71,"end":8763.29}]}]}],"speaker":{"name":null,"affiliation":"IAHWG","affiliation_full":"IAHWG","group":null,"function":"Co-Chair"}}],"topics":[{"key":"nexus-criteria","label":"Nexus Criteria for Taxing Rights","description":"Recognition and refinement of connecting factors—such as value creation, market location, revenue generation, users/data, and economic activity—that underpin taxing rights. Views diverge on how broadly to list and apply these factors within a fair allocation framework."},{"key":"high-level-framework","label":"High-Level Framework Commitments","description":"Broad support for keeping the Convention as a principle-based framework without self‑executing obligations, with detailed rules left to optional protocols. This approach is urged to maximize participation and respect state sovereignty."},{"key":"source-residence-balance","label":"Source–Residence Balance","description":"Need to balance taxing rights between source and residence jurisdictions in any fair allocation. Some note the residence state must be explicitly considered alongside source and market factors."},{"key":"portion-of-income-language","label":"‘Portion of Income’ Language","description":"Concerns about referencing the taxation of a ‘portion of income’ without an agreed allocation methodology or definitions. Several delegations argue this wording creates legal ambiguity and could prejudge future protocols."},{"key":"seville-commitment-language","label":"Use of Sevilla Commitment Language","description":"Proposals to ground Article 5 in previously agreed Sevilla language (e.g., taxes paid where economic activity occurs and value is created, consistent with national and international law). Advocates see this as a consensus-based, high-level formulation."},{"key":"double-taxation-and-certainty","label":"Avoiding Double Taxation and Ensuring Certainty","description":"Calls to prevent double or multiple taxation and to provide clear, predictable rules for states and taxpayers. Delegations stress coordination and safeguards to avoid overlapping claims and maintain a stable investment climate."},{"key":"implementation-and-coordination","label":"Implementation and Coordination Measures","description":"Support for practical steps—domestic measures, simplified nexus and allocation rules, and coordinated approaches—to operationalize fair allocation and minimize over‑ and non‑taxation. Some favor binding commitments to ensure effective application."},{"key":"treaty-renegotiation-obligation","label":"Renegotiation of Tax Treaties","description":"Debate over whether the Convention should require parties to renegotiate existing bilateral and multilateral tax agreements to align with Article 5. Many delegations oppose a binding obligation due to legal uncertainty and practicality, while others support measured renegotiation to correct perceived imbalances."},{"key":"digital-economy-physical-presence","label":"Digital Economy and Physical Presence","description":"Emphasis on modern business models where users, data, and markets generate value without physical presence. Proponents seek recognition of taxing rights based on real economic contribution in digitalized contexts."},{"key":"relationship-with-existing-treaties","label":"Relationship with Existing Treaties and International Law","description":"Clarifying how the Convention interacts with existing bilateral treaties and principles under the Vienna Convention, including through Article 15. Many request explicit text to avoid automatic supersession and to guide consistency."}]}}