{"disclaimer":"Automatically generated transcript — may contain errors. Not an official United Nations record.","video":{"id":"k1w/k1wp6tpfo2","kaltura_id":"1_wp6tpfo2","title":"Third Session of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation","clean_title":"Third Session of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation","url":"https://webtv.un.org/en/asset/k1w/k1wp6tpfo2","date":"2025-11-10T00:00:00.000Z","scheduled_time":"2025-11-10T07:00:00.000Z","status":"finished","duration":"03:37:34","category":"Agencies, Funds & Programmes","body":null,"event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1w/k1wp6tpfo2"},"metadata":{"summary":"The Third Session will take place at the United Nations Office in Nairobi in Kenya from 10 to 21 November 2025, with no meetings on 19 and 20 November","description":"The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols. The United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","Agencies, Funds & Programmes"],"geographic_subject":[],"subject_topical":[],"corporate_name":[],"speaker_affiliation":[],"related_documents":[]},"transcript":{"transcript_id":"09109843-fa82-4b22-9a9e-241ef37e93f7","language":"en","data":[{"statement_number":1,"paragraphs":[{"sentences":[{"text":"First of all, just I would like everyone to know that our intention is to start on time today because it's the first day and maybe in Nairobi getting the badges and and finding the 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conference room is still new for everyone, so we give a little bit more space of time, but our intention that we will start in the afternoon on time and the same every 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thank you for understanding.","start":31.88,"end":33.48,"topics":[],"words":[{"text":"So","start":31.88,"end":32.16},{"text":"thank","start":32.16,"end":32.36},{"text":"you","start":32.36,"end":32.48},{"text":"for","start":32.48,"end":32.68},{"text":"understanding.","start":32.68,"end":33.48}]},{"text":"Now moving to the formal part of our session, I declare open the third session of Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Corporation and the Goal its first preliminary meeting to 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now deliver an opening statement.","start":54.97,"end":57.13,"topics":[],"words":[{"text":"I","start":54.97,"end":55.13},{"text":"now","start":55.13,"end":55.33},{"text":"deliver","start":55.33,"end":55.61},{"text":"an","start":55.85,"end":56.17},{"text":"opening","start":56.17,"end":56.73},{"text":"statement.","start":56.73,"end":57.13}]},{"text":"Excellencies, distinguished delegates, dear colleagues, good morning and welcome to the third session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax 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our last session, the intersectional work streams have continued with strong participation and genuine inclusivity among Member 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the committee will then turn to Protocol 2, where the work stream has begun developing preliminary approaches.","start":166.08,"end":173.44,"topics":[],"words":[{"text":"Finally,","start":166.08,"end":166.64},{"text":"the","start":166.64,"end":166.84},{"text":"committee","start":166.84,"end":167.12},{"text":"will","start":167.12,"end":167.44},{"text":"then","start":167.44,"end":167.68},{"text":"turn","start":167.68,"end":167.92},{"text":"to","start":167.92,"end":168.12},{"text":"Protocol","start":168.12,"end":168.64},{"text":"2,","start":168.64,"end":168.96},{"text":"where","start":168.96,"end":169.32},{"text":"the","start":169.32,"end":169.6},{"text":"work","start":169.6,"end":169.88},{"text":"stream","start":169.88,"end":170.4},{"text":"has","start":170.56,"end":170.919},{"text":"begun","start":170.919,"end":171.36},{"text":"developing","start":171.44,"end":172.04},{"text":"preliminary","start":172.04,"end":172.76},{"text":"approaches.","start":172.76,"end":173.44}]},{"text":"These 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encourage all stakeholders to actively contribute to the dialogue throughout this session and to share their insights and as we advance in our collective 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we begin, I wish to express my appreciation to our colleagues for their leadership to.","start":243.64,"end":250.04,"topics":[],"words":[{"text":"Before","start":243.64,"end":244},{"text":"we","start":244,"end":244.24},{"text":"begin,","start":244.24,"end":244.56},{"text":"I","start":244.56,"end":244.8},{"text":"wish","start":244.8,"end":245.04},{"text":"to","start":245.04,"end":245.24},{"text":"express","start":245.24,"end":245.56},{"text":"my","start":245.64,"end":245.92},{"text":"appreciation","start":245.92,"end":246.56},{"text":"to","start":246.56,"end":246.76},{"text":"our","start":246.76,"end":247.04},{"text":"colleagues","start":247.04,"end":247.72},{"text":"for","start":247.8,"end":248.2},{"text":"their","start":248.36,"end":248.76},{"text":"leadership","start":248.92,"end":249.64},{"text":"to.","start":249.64,"end":250.04}]}]},{"sentences":[{"text":"For their leadership, to the Secretariat for their tireless support, and to all of you for your continued 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now give the floor to Ms. Shari Spagel, Director of the Financing for Sustainable Development Office of the Department for Economic and Social 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Good morning.","start":279.51,"end":280.87,"topics":[],"words":[{"text":"Thank","start":279.51,"end":279.83},{"text":"you,","start":279.83,"end":279.95},{"text":"Rami.","start":279.95,"end":280.35},{"text":"Good","start":280.35,"end":280.55},{"text":"morning.","start":280.55,"end":280.87}]},{"text":"It is my profound honor to welcome you all to the third session of the Intergovernmental Committee on International Tax Cooperation here in 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Daniel, the floor is yours.","start":913.48,"end":915.32,"topics":[],"words":[{"text":"Mr.","start":913.48,"end":913.88},{"text":"Daniel,","start":913.88,"end":914.32},{"text":"the","start":914.32,"end":914.56},{"text":"floor","start":914.56,"end":914.76},{"text":"is","start":914.76,"end":914.88},{"text":"yours.","start":914.88,"end":915.32}]}]}],"speaker":{"name":"Rami","affiliation":"INC","affiliation_full":"INC","group":null,"function":"Chair"}},{"statement_number":4,"paragraphs":[{"sentences":[{"text":"Thank you, Chair and good morning distinguished delegates and colleagues and 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had a series of intersectional meetings.","start":938.64,"end":941,"topics":[],"words":[{"text":"We've","start":938.64,"end":939},{"text":"had","start":939,"end":939.24},{"text":"a","start":939.24,"end":939.48},{"text":"series","start":939.48,"end":939.68},{"text":"of","start":939.68,"end":939.92},{"text":"intersectional","start":939.92,"end":940.6},{"text":"meetings.","start":940.6,"end":941}]},{"text":"We issued and we came up with an issues note.","start":941,"end":943.44,"topics":[],"words":[{"text":"We","start":941,"end":941.16},{"text":"issued","start":941.16,"end":941.56},{"text":"and","start":941.56,"end":941.76},{"text":"we","start":941.76,"end":942},{"text":"came","start":942,"end":942.2},{"text":"up","start":942.2,"end":942.36},{"text":"with","start":942.36,"end":942.48},{"text":"an","start":942.48,"end":942.6},{"text":"issues","start":942.6,"end":942.88},{"text":"note.","start":942.88,"end":943.44}]},{"text":"And basically based on our discussions, we also were able to come 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there are any additions or deletions we need to make, then Member States can do that.","start":1674.48,"end":1681.36,"topics":[],"words":[{"text":"If","start":1674.48,"end":1674.76},{"text":"there","start":1674.76,"end":1674.92},{"text":"are","start":1674.92,"end":1675.08},{"text":"any","start":1675.08,"end":1675.36},{"text":"additions","start":1675.68,"end":1676.52},{"text":"or","start":1676.52,"end":1676.76},{"text":"deletions","start":1676.76,"end":1677.28},{"text":"we","start":1677.28,"end":1677.48},{"text":"need","start":1677.48,"end":1677.64},{"text":"to","start":1677.64,"end":1677.8},{"text":"make,","start":1677.8,"end":1678.08},{"text":"then","start":1678.8,"end":1679.2},{"text":"Member","start":1679.84,"end":1680.16},{"text":"States","start":1680.16,"end":1680.48},{"text":"can","start":1680.56,"end":1680.88},{"text":"do","start":1680.88,"end":1681.08},{"text":"that.","start":1681.08,"end":1681.36}]}]},{"sentences":[{"text":"And for the Article 4 Fellowship Taxing rights said the State parties agree that every jurisdiction where a taxpayer conducts business activities, including jurisdictions where value is created, markets are located and revenues are generated, have a right to tax the income generated from such business activities.","start":1681.6,"end":1699.29,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."},{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, revenues) with residence-based taxation to achieve a fair overall allocation of taxing rights."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as 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this is and is open for members to comment.","start":1700.81,"end":1706.17,"topics":[],"words":[{"text":"So","start":1700.81,"end":1701.13},{"text":"this","start":1701.13,"end":1701.45},{"text":"is","start":1701.45,"end":1701.85},{"text":"and","start":1701.93,"end":1702.33},{"text":"is","start":1703.61,"end":1703.97},{"text":"open","start":1703.97,"end":1704.33},{"text":"for","start":1704.41,"end":1704.81},{"text":"members","start":1705.37,"end":1705.69},{"text":"to","start":1705.69,"end":1705.89},{"text":"comment.","start":1705.89,"end":1706.17}]},{"text":"Please.","start":1706.17,"end":1706.57,"topics":[],"words":[{"text":"Please.","start":1706.17,"end":1706.57}]}]}],"speaker":{"name":"Daniel","affiliation":"GHA","affiliation_full":"Ghana","group":null,"function":"Co-Lead (Work Stream 1)"}},{"statement_number":9,"paragraphs":[{"sentences":[{"text":"India, 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The conceptual framing of Article 4, we believe is to define a principle of fair allocation of taxing rights among jurisdictions where revenue is generated to ensure the link between the economic activity, value creation and the market participation.","start":1726.54,"end":1746.82,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable 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current global reform discourse has already well established that value creation extends beyond production to market and demand locations.","start":1747.85,"end":1758.17,"topics":[{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, revenues) with residence-based taxation to achieve a fair overall allocation of taxing rights."},{"key":"digital-nexus-reform","label":"Digital Economy Nexus Reform","description":"Updating nexus rules beyond physical presence to reflect value creation from markets, users, and digital services, and addressing limitations of traditional permanent establishment concepts."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable 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with respect to the terminology used here, the article uses the term business activity instead of the economic activity which was present in the earlier draft that was circulated in on, I think September 2025.","start":1758.73,"end":1774.82,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the 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secondly, the economic activity also means a lot of thing compared to the business activities which means value creating participation of say users in a digital economy.","start":1803.89,"end":1820.29,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the Framework."},{"key":"digital-nexus-reform","label":"Digital Economy Nexus Reform","description":"Updating nexus rules beyond physical presence to reflect value creation from markets, users, and digital services, and addressing limitations of traditional permanent establishment concepts."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs 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I think that we should cover all the, all the issues, all the conditions and references, not only the part of them which is okay, the most, let's say problematic, but it is only it's not the full picture of the taxing rights of the sovereign jurisdiction.","start":1884.55,"end":1908.16,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and 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this is the first remark.","start":1909.12,"end":1910.64,"topics":[],"words":[{"text":"So","start":1909.12,"end":1909.4},{"text":"this","start":1909.4,"end":1909.56},{"text":"is","start":1909.56,"end":1909.72},{"text":"the","start":1909.72,"end":1909.92},{"text":"first","start":1909.92,"end":1910.16},{"text":"remark.","start":1910.16,"end":1910.64}]}]},{"sentences":[{"text":"Second remark is that I think and this is maybe more question than the comment that we need here kind of the legal explanation what this article really mean from the legal point of view of the commitment of of the contracting State.","start":1910.64,"end":1930.49,"topics":[{"key":"legal-nature-commitments","label":"Legal Nature of Commitments","description":"Determining whether commitments confer direct rights to tax or serve as high-level guiding principles, and clarifying their enforceability and legal 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example of this is relationship of this article with the double tax treaties.","start":1931.45,"end":1936.01,"topics":[{"key":"double-tax-treaties","label":"Interaction with Double Tax Treaties","description":"Clarifying how the Framework Convention will interact with existing bilateral double taxation agreements, including legal hierarchy, consistency, and contexts for applying domestic law vs treaty 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if we can only execute this kind of tax.","start":1947.93,"end":1950.33,"topics":[],"words":[{"text":"Yes,","start":1947.93,"end":1948.33},{"text":"if","start":1948.33,"end":1948.53},{"text":"we","start":1948.53,"end":1948.69},{"text":"can","start":1948.69,"end":1948.85},{"text":"only","start":1948.85,"end":1949.05},{"text":"execute","start":1949.05,"end":1949.57},{"text":"this","start":1949.57,"end":1949.73},{"text":"kind","start":1949.73,"end":1949.89},{"text":"of","start":1949.89,"end":1950.05},{"text":"tax.","start":1950.05,"end":1950.33}]},{"text":"But here we but our sovereign 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this article says okay, don't care, we just can tax everything at source considering this specific conditions.","start":1973.9,"end":1987.42,"topics":[{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, revenues) with residence-based taxation to achieve a fair overall allocation of taxing rights."},{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and 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perhaps much more work has to be done in the definition of those article where a compromise could be found because again, value is created.","start":2347.2,"end":2356.5,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the Framework."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable 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could talk for years saying that value is created where the users are or where the intangibles are, but it doesn't get the solution that we want.","start":2356.5,"end":2367.14,"topics":[{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable thereto.”"},{"key":"digital-nexus-reform","label":"Digital Economy Nexus Reform","description":"Updating nexus rules beyond physical presence to reflect value creation from markets, users, and digital services, and addressing limitations of traditional permanent establishment 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it is clear where markets are located but revenues are generated could offer potential for abuse, for instance.","start":2368.18,"end":2376.99,"topics":[{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, revenues) with residence-based taxation to achieve a fair overall allocation of taxing rights."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable 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balance that we are here to find.","start":2386.35,"end":2393.23,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the 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our first comments on that.","start":2393.79,"end":2396.67,"topics":[],"words":[{"text":"That's","start":2393.79,"end":2394.19},{"text":"our","start":2394.19,"end":2394.51},{"text":"first","start":2394.51,"end":2394.91},{"text":"comments","start":2395.55,"end":2395.95},{"text":"on","start":2396.03,"end":2396.35},{"text":"that.","start":2396.35,"end":2396.67}]},{"text":"So we have to more in order to be ready to accept that concept as it is written 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Daniel.","start":2414.12,"end":2415,"topics":[],"words":[{"text":"Thank","start":2414.12,"end":2414.44},{"text":"you,","start":2414.44,"end":2414.56},{"text":"Daniel.","start":2414.56,"end":2415}]},{"text":"And thank you, Chair.","start":2415,"end":2415.96,"topics":[],"words":[{"text":"And","start":2415,"end":2415.24},{"text":"thank","start":2415.24,"end":2415.48},{"text":"you,","start":2415.48,"end":2415.64},{"text":"Chair.","start":2415.64,"end":2415.96}]},{"text":"Just my comments will be in a form of questions and I think the first one when we are saying that state parties agree that every jurisdiction should we talk about member jurisdictions or we should talk about any jurisdictions, whether they are a member to the convention or not.","start":2417.32,"end":2434.93,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to 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our thanks go also to the Secretariat.","start":2613.2,"end":2616.16,"topics":[],"words":[{"text":"So","start":2613.2,"end":2613.44},{"text":"our","start":2613.44,"end":2613.68},{"text":"thanks","start":2613.68,"end":2614},{"text":"go","start":2614,"end":2614.24},{"text":"also","start":2614.24,"end":2614.48},{"text":"to","start":2614.48,"end":2614.68},{"text":"the","start":2614.68,"end":2614.96},{"text":"Secretariat.","start":2615.12,"end":2616.16}]},{"text":"Regarding the commitment for a fair allocation of taxing rights, our first remark concerns the legal nature of that provision.","start":2617.52,"end":2626.4,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."},{"key":"legal-nature-commitments","label":"Legal Nature of 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a high level commitment that should serve as a guideline for the attribution of tax taxing rights, but that it does not directly attribute taxing rights.","start":2627.28,"end":2640.16,"topics":[{"key":"legal-nature-commitments","label":"Legal Nature of Commitments","description":"Determining whether commitments confer direct rights to tax or serve as high-level guiding principles, and clarifying their enforceability and legal 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this could come in a conflict to existing double tax treaties where taxing rights are attributed.","start":2641.68,"end":2651.52,"topics":[{"key":"double-tax-treaties","label":"Interaction with Double Tax Treaties","description":"Clarifying how the Framework Convention will interact with existing bilateral double taxation agreements, including legal hierarchy, consistency, and contexts for applying domestic law vs treaty 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very simple and practical example.","start":2721.57,"end":2723.73,"topics":[],"words":[{"text":"A","start":2721.57,"end":2721.85},{"text":"very","start":2721.85,"end":2722.09},{"text":"simple","start":2722.09,"end":2722.49},{"text":"and","start":2722.49,"end":2722.65},{"text":"practical","start":2722.65,"end":2723.13},{"text":"example.","start":2723.13,"end":2723.73}]},{"text":"Let's assume that a country there is a business that mines metals, produces copper.","start":2723.97,"end":2730.21,"topics":[],"words":[{"text":"Let's","start":2723.97,"end":2724.45},{"text":"assume","start":2724.45,"end":2724.85},{"text":"that","start":2724.85,"end":2725.13},{"text":"a","start":2725.13,"end":2725.37},{"text":"country","start":2725.37,"end":2725.65},{"text":"there","start":2726.13,"end":2726.41},{"text":"is","start":2726.41,"end":2726.61},{"text":"a","start":2726.61,"end":2726.89},{"text":"business","start":2726.89,"end":2727.25},{"text":"that","start":2727.25,"end":2727.65},{"text":"mines","start":2727.73,"end":2728.25},{"text":"metals,","start":2728.25,"end":2728.77},{"text":"produces","start":2729.09,"end":2729.65},{"text":"copper.","start":2729.65,"end":2730.21}]}]},{"sentences":[{"text":"That product is sold to somebody in Switzerland, and wooden Switzerland, because the source of the revenue is in Switzerland, have the right to tax all of the profit of that producer of the copper, or would it only be the profit attributed to the sales 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we would welcome to have more clarity in that respect.","start":2750.22,"end":2754.7,"topics":[],"words":[{"text":"So","start":2750.22,"end":2750.46},{"text":"we","start":2750.46,"end":2750.62},{"text":"would","start":2750.62,"end":2750.94},{"text":"welcome","start":2751.02,"end":2751.5},{"text":"to","start":2751.5,"end":2751.7},{"text":"have","start":2751.7,"end":2751.98},{"text":"more","start":2752.14,"end":2752.54},{"text":"clarity","start":2752.86,"end":2753.58},{"text":"in","start":2753.9,"end":2754.18},{"text":"that","start":2754.18,"end":2754.38},{"text":"respect.","start":2754.38,"end":2754.7}]},{"text":"What is the order of the different criteria that we will use to describe fair allocation of taxing rights?","start":2755.02,"end":2764.73,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 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much.","start":2764.81,"end":2765.69,"topics":[],"words":[{"text":"Thank","start":2764.81,"end":2765.13},{"text":"you","start":2765.13,"end":2765.25},{"text":"very","start":2765.25,"end":2765.41},{"text":"much.","start":2765.41,"end":2765.69}]},{"text":"Thank you, Switzerland.","start":2767.21,"end":2768.25,"topics":[],"words":[{"text":"Thank","start":2767.21,"end":2767.53},{"text":"you,","start":2767.53,"end":2767.65},{"text":"Switzerland.","start":2767.65,"end":2768.25}]}]}],"speaker":{"name":null,"affiliation":"CHE","affiliation_full":"Switzerland","group":null,"function":"Representative"}},{"statement_number":26,"paragraphs":[{"sentences":[{"text":"And on the second part, that is for all of us to determine the sequencing or how we put it 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as Italia has mentioned before, since the criteria enumerated in the co lease draft are all source based, Korea suggests adding elements related to residence taxation in order to maintain a fair balance in the allocation of taxing rights.","start":2845.2,"end":2863.04,"topics":[{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, revenues) with residence-based taxation to achieve a fair overall allocation of taxing rights."},{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and 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missing during the discussions in the world stream one I think I'm really appreciated and impressed by the Secretariat saying that this Article 4 is formulated with with two 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our belief, I think it is very important this is a very balanced architecture of this article 4.","start":2944.36,"end":2950.86,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and 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very important.","start":3017.04,"end":3018.16,"topics":[],"words":[{"text":"I","start":3017.04,"end":3017.2},{"text":"think","start":3017.2,"end":3017.28},{"text":"this","start":3017.28,"end":3017.44},{"text":"is","start":3017.44,"end":3017.64},{"text":"very","start":3017.64,"end":3017.84},{"text":"important.","start":3017.84,"end":3018.16}]}]},{"sentences":[{"text":"Maybe this is the fundamental ones among I mean any possible sourcing, new sourcing routes, that's business activity occurrence.","start":3019.12,"end":3027.5,"topics":[{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, revenues) with residence-based taxation to achieve a fair overall allocation of taxing rights."},{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid 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to define the business activity with recreation market location and revenue generation I don't think is increasing enough.","start":3027.98,"end":3037.26,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the Framework."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable 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you Chair.","start":3037.58,"end":3038.38,"topics":[],"words":[{"text":"Thank","start":3037.58,"end":3037.9},{"text":"you","start":3037.9,"end":3038.06},{"text":"Chair.","start":3038.06,"end":3038.38}]}]}],"speaker":{"name":null,"affiliation":"CHN","affiliation_full":"China","group":null,"function":"Representative"}},{"statement_number":30,"paragraphs":[{"sentences":[{"text":"Thank You, Noi, please.","start":3041.34,"end":3043.42,"topics":[],"words":[{"text":"Thank","start":3041.34,"end":3041.74},{"text":"You,","start":3041.74,"end":3042.06},{"text":"Noi,","start":3042.54,"end":3043.1},{"text":"please.","start":3043.1,"end":3043.42}]}]}],"speaker":{"name":"Daniel","affiliation":"GHA","affiliation_full":"Ghana","group":null,"function":"Co-Lead (Work Stream 1)"}},{"statement_number":31,"paragraphs":[{"sentences":[{"text":"Thank you, Chair, and good morning to everyone.","start":3046.94,"end":3050.88,"topics":[],"words":[{"text":"Thank","start":3046.94,"end":3047.3},{"text":"you,","start":3047.3,"end":3047.58},{"text":"Chair,","start":3048.14,"end":3048.54},{"text":"and","start":3048.86,"end":3049.18},{"text":"good","start":3049.18,"end":3049.38},{"text":"morning","start":3049.38,"end":3049.62},{"text":"to","start":3049.62,"end":3049.98},{"text":"everyone.","start":3050.64,"end":3050.88}]},{"text":"And let me start by thanking the Government of Kenya to host us here in 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here.","start":3056.76,"end":3057.92,"topics":[],"words":[{"text":"It's","start":3056.76,"end":3056.96},{"text":"a","start":3056.96,"end":3057.04},{"text":"pleasure","start":3057.04,"end":3057.32},{"text":"to","start":3057.32,"end":3057.44},{"text":"be","start":3057.44,"end":3057.6},{"text":"here.","start":3057.6,"end":3057.92}]},{"text":"I'd also like to thank the Chair for his work on this committee and you as a co lead and the Secretariat, for all the efforts in facilitating the discussions in the work stream and also responding to the request for Member States to provide provide us with a first draft of provisions in the FC to support the discussions that we're having 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written explanations of the text in advance of sessions would, I think, facilitate the work of both Member States and stakeholders 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by this we continue to believe that the discussions should be based on thorough analysis that is based on fundamental economic principles including tax neutrality and tax efficiency.","start":3383.43,"end":3396.31,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and 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we look forward to the discussions coming over the coming days and next.","start":3396.47,"end":3403.59,"topics":[],"words":[{"text":"So","start":3396.47,"end":3396.87},{"text":"we","start":3398.07,"end":3398.429},{"text":"look","start":3398.429,"end":3398.71},{"text":"forward","start":3398.71,"end":3398.99},{"text":"to","start":3398.99,"end":3399.27},{"text":"the","start":3399.27,"end":3399.47},{"text":"discussions","start":3399.47,"end":3400.07},{"text":"coming","start":3400.07,"end":3400.47},{"text":"over","start":3401.59,"end":3401.87},{"text":"the","start":3401.87,"end":3402.03},{"text":"coming","start":3402.03,"end":3402.27},{"text":"days","start":3402.27,"end":3402.59},{"text":"and","start":3402.59,"end":3402.95},{"text":"next.","start":3403.19,"end":3403.59}]},{"text":"United Kingdom 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The United Kingdom looks forward to discussions this week on the Framework Convention.","start":3409.74,"end":3414.54,"topics":[],"words":[{"text":"Thank","start":3409.74,"end":3409.9},{"text":"you","start":3409.9,"end":3410.02},{"text":"Chair.","start":3410.02,"end":3410.3},{"text":"The","start":3410.94,"end":3411.22},{"text":"United","start":3411.22,"end":3411.42},{"text":"Kingdom","start":3411.42,"end":3411.78},{"text":"looks","start":3411.78,"end":3411.98},{"text":"forward","start":3411.98,"end":3412.14},{"text":"to","start":3412.14,"end":3412.42},{"text":"discussions","start":3412.42,"end":3412.9},{"text":"this","start":3412.9,"end":3413.1},{"text":"week","start":3413.1,"end":3413.3},{"text":"on","start":3413.3,"end":3413.46},{"text":"the","start":3413.46,"end":3413.58},{"text":"Framework","start":3413.58,"end":3413.98},{"text":"Convention.","start":3413.98,"end":3414.54}]},{"text":"We thank the Secretariat and the CO leads for their stewardship of the intercessional work and for 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a text to comment on is very helpful for these discussions and many thanks to our host, Kenya.","start":3421.98,"end":3428.14,"topics":[],"words":[{"text":"Having","start":3421.98,"end":3422.26},{"text":"a","start":3422.26,"end":3422.42},{"text":"text","start":3422.42,"end":3422.7},{"text":"to","start":3422.7,"end":3422.86},{"text":"comment","start":3422.86,"end":3423.06},{"text":"on","start":3423.06,"end":3423.3},{"text":"is","start":3423.3,"end":3423.58},{"text":"very","start":3423.66,"end":3423.94},{"text":"helpful","start":3423.94,"end":3424.26},{"text":"for","start":3424.26,"end":3424.38},{"text":"these","start":3424.38,"end":3424.62},{"text":"discussions","start":3424.94,"end":3425.58},{"text":"and","start":3426.14,"end":3426.54},{"text":"many","start":3426.54,"end":3426.82},{"text":"thanks","start":3426.82,"end":3427.06},{"text":"to","start":3427.06,"end":3427.22},{"text":"our","start":3427.22,"end":3427.38},{"text":"host,","start":3427.38,"end":3427.58},{"text":"Kenya.","start":3427.58,"end":3428.14}]},{"text":"The UK supports effective and inclusive international tax cooperation and supports consideration of how how this Framework Convention can best further those aims and contribute to the urgent call from FFD to mobilise domestic 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UK supports these aims for international tax cooperation and we are firm champions of the FFD 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August we called for the Committee to agree a plan for such analysis by the end of 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we would very much like it to be clearly, more clearly reflected as it is, as you say, a holistic dialogue that we are having and we are trying to catch a general and holistic 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that is our initial remarks.","start":3797.41,"end":3799.91,"topics":[],"words":[{"text":"So","start":3797.41,"end":3797.69},{"text":"that","start":3797.69,"end":3797.85},{"text":"is","start":3797.85,"end":3798.05},{"text":"our","start":3798.05,"end":3798.37},{"text":"initial","start":3798.87,"end":3799.31},{"text":"remarks.","start":3799.31,"end":3799.91}]},{"text":"Thank you.","start":3799.91,"end":3800.39,"topics":[],"words":[{"text":"Thank","start":3799.91,"end":3800.15},{"text":"you.","start":3800.15,"end":3800.39}]}]}],"speaker":{"name":null,"affiliation":"DNK","affiliation_full":"Denmark","group":null,"function":"Representative"}},{"statement_number":37,"paragraphs":[{"sentences":[{"text":"Thank you.","start":3803.67,"end":3804.23,"topics":[],"words":[{"text":"Thank","start":3803.67,"end":3803.99},{"text":"you.","start":3803.99,"end":3804.23}]},{"text":"Singapore, 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regard to this article, I first agree with India that we should use economic activities rather than business activities, as economic activities is more encompassing.","start":3817.35,"end":3829.6,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the 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that's one question I have.","start":3876.01,"end":3878.09,"topics":[],"words":[{"text":"So","start":3876.01,"end":3876.13},{"text":"that's","start":3876.13,"end":3876.45},{"text":"one","start":3876.45,"end":3876.73},{"text":"question","start":3877.13,"end":3877.53},{"text":"I","start":3877.53,"end":3877.81},{"text":"have.","start":3877.81,"end":3878.09}]},{"text":"If the concepts of markets and revenue generation are intended as proxies for value creation, then I would say that it's sufficient to just stick with the term where value is created.","start":3879.85,"end":3892.33,"topics":[{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable 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we are very grateful and we are honored to honor you and welcome.","start":4177.87,"end":4181.11,"topics":[],"words":[{"text":"So","start":4177.87,"end":4178.11},{"text":"we","start":4178.11,"end":4178.23},{"text":"are","start":4178.23,"end":4178.35},{"text":"very","start":4178.35,"end":4178.51},{"text":"grateful","start":4178.51,"end":4178.91},{"text":"and","start":4178.91,"end":4179.11},{"text":"we","start":4179.11,"end":4179.23},{"text":"are","start":4179.23,"end":4179.31},{"text":"honored","start":4179.31,"end":4179.63},{"text":"to","start":4179.63,"end":4179.87},{"text":"honor","start":4179.87,"end":4180.19},{"text":"you","start":4180.19,"end":4180.469},{"text":"and","start":4180.469,"end":4180.75},{"text":"welcome.","start":4180.75,"end":4181.11}]}]}],"speaker":{"name":null,"affiliation":"KEN","affiliation_full":"Kenya","group":null,"function":"Representative"}},{"statement_number":43,"paragraphs":[{"sentences":[{"text":"We hope you'll have an enjoyable stay in our 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I'm making this statement on behalf of the Africa Group.","start":4193.68,"end":4197.52,"topics":[],"words":[{"text":"We.","start":4193.68,"end":4194.08},{"text":"I'm","start":4194.72,"end":4195.2},{"text":"making","start":4195.2,"end":4195.36},{"text":"this","start":4195.36,"end":4195.68},{"text":"statement","start":4195.68,"end":4196.08},{"text":"on","start":4196.08,"end":4196.36},{"text":"behalf","start":4196.36,"end":4196.56},{"text":"of","start":4196.56,"end":4196.64},{"text":"the","start":4196.64,"end":4196.76},{"text":"Africa","start":4196.76,"end":4197.04},{"text":"Group.","start":4197.12,"end":4197.52}]},{"text":"We generally agree with the draft in the sense that it has a recognition of factors from both the supply side and the demand side, meaning the resident state and the source state.","start":4197.84,"end":4211.92,"topics":[{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, 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we especially appreciate the inclusion of market contributions which have traditionally been excluded in the current international tax rules.","start":4212.4,"end":4221.32,"topics":[{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, revenues) with residence-based taxation to achieve a fair overall allocation of taxing rights."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable 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that resident states do have an unfettered right to tax their own residents and value creation also includes factors from the resident state.","start":4222.84,"end":4232.12,"topics":[{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, revenues) with residence-based taxation to achieve a fair overall allocation of taxing rights."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable 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concern with the current draft is that it has made the conduct of business activities as the overarching factor to the fair allocation of taxing rights.","start":4256.84,"end":4267.72,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable 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we believe that this should only be one of the factors that should be included.","start":4268.09,"end":4273.29,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable 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from this text we see that economic activity, not business activity, is only one of the factors.","start":4290.97,"end":4297.86,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the Framework."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable 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the factors.","start":4298.5,"end":4310.1,"topics":[{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable 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also believe that the list of examples should include the words or attributable thereto.","start":4310.82,"end":4317.3,"topics":[{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable thereto.”"}],"words":[{"text":"We","start":4310.82,"end":4311.14},{"text":"also","start":4311.14,"end":4311.42},{"text":"believe","start":4311.42,"end":4311.78},{"text":"that","start":4311.94,"end":4312.34},{"text":"the","start":4312.34,"end":4312.62},{"text":"list","start":4312.62,"end":4312.82},{"text":"of","start":4312.82,"end":4313.06},{"text":"examples","start":4313.06,"end":4313.62},{"text":"should","start":4313.62,"end":4313.94},{"text":"include","start":4313.94,"end":4314.26},{"text":"the","start":4314.34,"end":4314.62},{"text":"words","start":4314.62,"end":4314.98},{"text":"or","start":4315.3,"end":4315.66},{"text":"attributable","start":4315.66,"end":4316.5},{"text":"thereto.","start":4316.5,"end":4317.3}]}]},{"sentences":[{"text":"And this is in line with with the object of this commitment, which is the fair allocation of taxing rights.","start":4317.38,"end":4323.58,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."}],"words":[{"text":"And","start":4317.38,"end":4317.66},{"text":"this","start":4317.66,"end":4317.82},{"text":"is","start":4317.82,"end":4318.02},{"text":"in","start":4318.02,"end":4318.26},{"text":"line","start":4318.26,"end":4318.58},{"text":"with","start":4318.58,"end":4318.87},{"text":"with","start":4319.02,"end":4319.14},{"text":"the","start":4319.14,"end":4319.3},{"text":"object","start":4319.3,"end":4319.66},{"text":"of","start":4319.66,"end":4319.9},{"text":"this","start":4319.9,"end":4320.22},{"text":"commitment,","start":4320.7,"end":4321.42},{"text":"which","start":4321.5,"end":4321.78},{"text":"is","start":4321.78,"end":4321.94},{"text":"the","start":4321.94,"end":4322.1},{"text":"fair","start":4322.1,"end":4322.3},{"text":"allocation","start":4322.3,"end":4322.74},{"text":"of","start":4322.74,"end":4322.9},{"text":"taxing","start":4322.9,"end":4323.3},{"text":"rights.","start":4323.3,"end":4323.58}]},{"text":"So where income is attributable to a particular country, then this commitment should recognize the right of that country to tax that income.","start":4323.58,"end":4332.86,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."},{"key":"legal-nature-commitments","label":"Legal Nature of Commitments","description":"Determining whether commitments confer direct rights to tax or serve as high-level guiding principles, and clarifying their enforceability and legal implications."}],"words":[{"text":"So","start":4323.58,"end":4323.98},{"text":"where","start":4324.06,"end":4324.46},{"text":"income","start":4324.62,"end":4325.1},{"text":"is","start":4325.1,"end":4325.3},{"text":"attributable","start":4325.3,"end":4325.98},{"text":"to","start":4326.06,"end":4326.46},{"text":"a","start":4326.7,"end":4326.98},{"text":"particular","start":4326.98,"end":4327.26},{"text":"country,","start":4327.42,"end":4327.82},{"text":"then","start":4328.22,"end":4328.54},{"text":"this","start":4328.54,"end":4328.82},{"text":"commitment","start":4328.82,"end":4329.34},{"text":"should","start":4329.34,"end":4329.58},{"text":"recognize","start":4329.58,"end":4330.18},{"text":"the","start":4330.18,"end":4330.42},{"text":"right","start":4330.42,"end":4330.62},{"text":"of","start":4330.62,"end":4330.82},{"text":"that","start":4330.82,"end":4331.02},{"text":"country","start":4331.02,"end":4331.3},{"text":"to","start":4331.3,"end":4331.54},{"text":"tax","start":4331.54,"end":4331.82},{"text":"that","start":4331.9,"end":4332.26},{"text":"income.","start":4332.26,"end":4332.86}]},{"text":"To that end, there's one more.","start":4333.98,"end":4336.9,"topics":[],"words":[{"text":"To","start":4333.98,"end":4334.26},{"text":"that","start":4334.26,"end":4334.46},{"text":"end,","start":4334.46,"end":4334.78},{"text":"there's","start":4335.9,"end":4336.42},{"text":"one","start":4336.42,"end":4336.7},{"text":"more.","start":4336.7,"end":4336.9}]},{"text":"When we're listing the examples of factors to be contributed to be observed in the fair allocation of taxing rates, we also propose deleting the word and and replacing that with or to avoid the possibility of interpreting that list as being the fact that all of them would have to be met for a country to be allocated taxing rights.","start":4336.9,"end":4361.99,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across 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towards that end, we propose the following word.","start":4362.63,"end":4366.63,"topics":[],"words":[{"text":"So","start":4362.63,"end":4362.91},{"text":"towards","start":4362.91,"end":4363.19},{"text":"that","start":4363.19,"end":4363.39},{"text":"end,","start":4363.39,"end":4363.59},{"text":"we","start":4363.59,"end":4363.83},{"text":"propose","start":4363.83,"end":4364.39},{"text":"the","start":4365.59,"end":4365.87},{"text":"following","start":4365.87,"end":4366.15},{"text":"word.","start":4366.15,"end":4366.63}]}]},{"sentences":[{"text":"We'd like to propose the following wording for fair allocation of taxing rights.","start":4380.32,"end":4384.72,"topics":[],"words":[{"text":"We'd","start":4380.32,"end":4380.52},{"text":"like","start":4380.52,"end":4380.68},{"text":"to","start":4380.68,"end":4380.8},{"text":"propose","start":4380.8,"end":4381.08},{"text":"the","start":4381.08,"end":4381.24},{"text":"following","start":4381.24,"end":4381.48},{"text":"wording","start":4381.48,"end":4382.04},{"text":"for","start":4382.04,"end":4382.4},{"text":"fair","start":4383.28,"end":4383.6},{"text":"allocation","start":4383.6,"end":4384.04},{"text":"of","start":4384.04,"end":4384.2},{"text":"taxing","start":4384.2,"end":4384.52},{"text":"rights.","start":4384.52,"end":4384.72}]},{"text":"The commitment on fair allocation of taxing rights.","start":4384.72,"end":4386.96,"topics":[],"words":[{"text":"The","start":4384.72,"end":4384.92},{"text":"commitment","start":4384.92,"end":4385.36},{"text":"on","start":4385.36,"end":4385.6},{"text":"fair","start":4385.6,"end":4385.879},{"text":"allocation","start":4385.879,"end":4386.28},{"text":"of","start":4386.28,"end":4386.4},{"text":"taxing","start":4386.4,"end":4386.68},{"text":"rights.","start":4386.68,"end":4386.96}]},{"text":"The States parties agree that every jurisdiction where value is created, markets are allocated or revenues are generated have a right to tax the income generated or attributable thereto.","start":4387.2,"end":4400.99,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."},{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, revenues) with residence-based taxation to achieve a fair overall allocation of taxing rights."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable 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we believe that that is going to make all the factors be recognized in the fair allocation of taxing rights and the fact that any of them can occur for a country to be allocated taxing rights.","start":4400.99,"end":4413.59,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable thereto.”"}],"words":[{"text":"And","start":4400.99,"end":4401.27},{"text":"we","start":4401.27,"end":4401.47},{"text":"believe","start":4401.47,"end":4401.75},{"text":"that","start":4401.75,"end":4402.11},{"text":"that","start":4402.11,"end":4402.39},{"text":"is","start":4402.39,"end":4402.67},{"text":"going","start":4402.67,"end":4402.91},{"text":"to","start":4402.91,"end":4403.11},{"text":"make","start":4403.11,"end":4403.35},{"text":"all","start":4403.35,"end":4403.59},{"text":"the","start":4403.59,"end":4403.83},{"text":"factors","start":4403.83,"end":4404.31},{"text":"be","start":4405.43,"end":4405.75},{"text":"recognized","start":4405.75,"end":4406.23},{"text":"in","start":4406.23,"end":4406.39},{"text":"the","start":4406.39,"end":4406.47},{"text":"fair","start":4406.47,"end":4406.63},{"text":"allocation","start":4406.63,"end":4407.07},{"text":"of","start":4407.07,"end":4407.23},{"text":"taxing","start":4407.23,"end":4407.59},{"text":"rights","start":4407.59,"end":4407.91},{"text":"and","start":4408.23,"end":4408.63},{"text":"the","start":4408.71,"end":4408.99},{"text":"fact","start":4408.99,"end":4409.15},{"text":"that","start":4409.15,"end":4409.43},{"text":"any","start":4409.67,"end":4409.99},{"text":"of","start":4409.99,"end":4410.15},{"text":"them","start":4410.15,"end":4410.31},{"text":"can","start":4410.31,"end":4410.51},{"text":"occur","start":4410.51,"end":4410.95},{"text":"for","start":4411.19,"end":4411.59},{"text":"a","start":4411.75,"end":4411.989},{"text":"country","start":4411.989,"end":4412.15},{"text":"to","start":4412.15,"end":4412.31},{"text":"be","start":4412.31,"end":4412.43},{"text":"allocated","start":4412.43,"end":4412.87},{"text":"taxing","start":4412.87,"end":4413.31},{"text":"rights.","start":4413.31,"end":4413.59}]},{"text":"Thank you, Chair.","start":4413.83,"end":4414.63,"topics":[],"words":[{"text":"Thank","start":4413.83,"end":4414.15},{"text":"you,","start":4414.15,"end":4414.31},{"text":"Chair.","start":4414.31,"end":4414.63}]}]}],"speaker":{"name":null,"affiliation":"KEN","affiliation_full":"Kenya","group":"Africa Group","function":"Representative"}},{"statement_number":44,"paragraphs":[{"sentences":[{"text":"Thank you, France.","start":4418.15,"end":4419.19,"topics":[],"words":[{"text":"Thank","start":4418.15,"end":4418.47},{"text":"you,","start":4418.47,"end":4418.67},{"text":"France.","start":4418.67,"end":4419.19}]}]}],"speaker":{"name":"Daniel","affiliation":"GHA","affiliation_full":"Ghana","group":null,"function":"Co-Lead (Work Stream 1)"}},{"statement_number":45,"paragraphs":[{"sentences":[{"text":"Thank you.","start":4424.96,"end":4425.44,"topics":[],"words":[{"text":"Thank","start":4424.96,"end":4425.16},{"text":"you.","start":4425.16,"end":4425.44}]},{"text":"Thank you so much, Chair.","start":4426.24,"end":4427.36,"topics":[],"words":[{"text":"Thank","start":4426.24,"end":4426.56},{"text":"you","start":4426.56,"end":4426.68},{"text":"so","start":4426.68,"end":4426.84},{"text":"much,","start":4426.84,"end":4427.04},{"text":"Chair.","start":4427.04,"end":4427.36}]}]},{"sentences":[{"text":"Now, before I start, and as this is the first time that we take the floor, we would like to thank all those who have enabled us to meet here again for this 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also like to thank those who participated in the intercessional work which enabled us to move forward, we believe in a positive 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more Specifically, on Article 4, it seems to us that this is a commitment which is largely shared.","start":4452.42,"end":4460.34,"topics":[],"words":[{"text":"Now,","start":4452.42,"end":4452.74},{"text":"more","start":4452.74,"end":4452.94},{"text":"Specifically,","start":4452.94,"end":4453.42},{"text":"on","start":4453.42,"end":4453.62},{"text":"Article","start":4453.62,"end":4453.94},{"text":"4,","start":4454.02,"end":4454.42},{"text":"it","start":4455.54,"end":4455.82},{"text":"seems","start":4455.82,"end":4456.1},{"text":"to","start":4456.1,"end":4456.22},{"text":"us","start":4456.22,"end":4456.38},{"text":"that","start":4456.38,"end":4456.58},{"text":"this","start":4456.58,"end":4456.9},{"text":"is","start":4456.9,"end":4457.3},{"text":"a","start":4457.62,"end":4458.02},{"text":"commitment","start":4458.26,"end":4458.94},{"text":"which","start":4458.94,"end":4459.18},{"text":"is","start":4459.18,"end":4459.38},{"text":"largely","start":4459.38,"end":4459.86},{"text":"shared.","start":4459.86,"end":4460.34}]},{"text":"No one can be against the principle of a fair 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properly.","start":4471.3,"end":4475.05,"topics":[],"words":[{"text":"And","start":4471.3,"end":4471.58},{"text":"so","start":4471.58,"end":4471.74},{"text":"it's","start":4471.74,"end":4471.94},{"text":"very","start":4471.94,"end":4472.06},{"text":"important","start":4472.06,"end":4472.3},{"text":"for","start":4472.3,"end":4472.54},{"text":"us","start":4472.54,"end":4472.7},{"text":"to","start":4472.7,"end":4472.98},{"text":"fine","start":4473.85,"end":4474.05},{"text":"tune","start":4474.05,"end":4474.33},{"text":"this","start":4474.33,"end":4474.49},{"text":"properly.","start":4474.49,"end":4475.05}]},{"text":"It seems to us that it would be good not to be too restrictive, but also not too prescriptive to ensure that we can all understand and reach agreement regarding this 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finally, as was said earlier, it is fundamental from our point of view to fully understand this commitment and its link to existing bilateral treaties which will reflect the concrete implementation of this fair location of taxing rights, this right to tax, and which in our view represents a form of equity and justice.","start":4485.73,"end":4511.08,"topics":[{"key":"double-tax-treaties","label":"Interaction with Double Tax Treaties","description":"Clarifying how the Framework Convention will interact with existing bilateral double taxation agreements, including legal hierarchy, consistency, and contexts for applying domestic law vs treaty provisions."},{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and 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regarding the contents, it seems to us that things are moving in the right direction.","start":4511.16,"end":4517.24,"topics":[],"words":[{"text":"Now,","start":4511.16,"end":4511.44},{"text":"regarding","start":4511.44,"end":4511.76},{"text":"the","start":4511.76,"end":4511.92},{"text":"contents,","start":4511.92,"end":4512.6},{"text":"it","start":4514.04,"end":4514.36},{"text":"seems","start":4514.36,"end":4514.759},{"text":"to","start":4514.759,"end":4515.04},{"text":"us","start":4515.04,"end":4515.32},{"text":"that","start":4515.32,"end":4515.6},{"text":"things","start":4515.6,"end":4515.76},{"text":"are","start":4515.76,"end":4515.92},{"text":"moving","start":4515.92,"end":4516.16},{"text":"in","start":4516.16,"end":4516.32},{"text":"the","start":4516.32,"end":4516.48},{"text":"right","start":4516.48,"end":4516.68},{"text":"direction.","start":4516.68,"end":4517.24}]},{"text":"This article could be read as a function, but as a function of what we mean by these terms, it's 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we wanted to associate ourselves with a comment made by Colleagues from Norway.","start":4545.81,"end":4552.85,"topics":[],"words":[{"text":"Finally,","start":4545.81,"end":4546.37},{"text":"we","start":4547.73,"end":4548.13},{"text":"wanted","start":4548.13,"end":4548.77},{"text":"to","start":4548.85,"end":4549.25},{"text":"associate","start":4549.97,"end":4550.57},{"text":"ourselves","start":4550.57,"end":4550.93},{"text":"with","start":4550.93,"end":4551.13},{"text":"a","start":4551.13,"end":4551.25},{"text":"comment","start":4551.25,"end":4551.45},{"text":"made","start":4551.45,"end":4551.69},{"text":"by","start":4551.69,"end":4551.89},{"text":"Colleagues","start":4551.89,"end":4552.29},{"text":"from","start":4552.29,"end":4552.41},{"text":"Norway.","start":4552.41,"end":4552.85}]},{"text":"This article is very focused on enterprises, but it doesn't look at the issue of individuals.","start":4553.76,"end":4561.56,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair 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the fact that that the elements that are outlined there, which seeks to define what fair allocation mean that they should be or and not.","start":4761.99,"end":4774.88,"topics":[{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable thereto.”"},{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and 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you, Chair.","start":4850.7,"end":4851.5,"topics":[],"words":[{"text":"Thank","start":4850.7,"end":4851.06},{"text":"you,","start":4851.06,"end":4851.22},{"text":"Chair.","start":4851.22,"end":4851.5}]}]}],"speaker":{"name":null,"affiliation":"JAM","affiliation_full":"Jamaica","group":null,"function":"Representative"}},{"statement_number":50,"paragraphs":[{"sentences":[{"text":"Thank you.","start":4854.78,"end":4855.42,"topics":[],"words":[{"text":"Thank","start":4854.78,"end":4855.14},{"text":"you.","start":4855.14,"end":4855.42}]},{"text":"And I think this has cropped up several times as to whether what we have in the text relates to enterprises or to individuals.","start":4855.42,"end":4865.5,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the 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please.","start":4888.28,"end":4890.2,"topics":[],"words":[{"text":"Thank","start":4888.28,"end":4888.64},{"text":"you,","start":4888.64,"end":4888.84},{"text":"the","start":4888.84,"end":4889.04},{"text":"Kingdom","start":4889.04,"end":4889.32},{"text":"of","start":4889.32,"end":4889.44},{"text":"Netherlands,","start":4889.44,"end":4889.92},{"text":"please.","start":4889.92,"end":4890.2}]}]}],"speaker":{"name":"Daniel","affiliation":"GHA","affiliation_full":"Ghana","group":null,"function":"Co-Lead (Work Stream 1)"}},{"statement_number":51,"paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":4893.01,"end":4893.65,"topics":[],"words":[{"text":"Thank","start":4893.01,"end":4893.17},{"text":"you,","start":4893.17,"end":4893.33},{"text":"Chair.","start":4893.33,"end":4893.65}]},{"text":"And thank you, Kohlit, and of course, the Secretariat for all the work 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our view, we need to carefully weigh where the Framework Convention could be of added value and could address issues currently 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briefly on Article 4.","start":4959.64,"end":4961.64,"topics":[],"words":[{"text":"Then","start":4959.64,"end":4959.96},{"text":"briefly","start":4959.96,"end":4960.44},{"text":"on","start":4960.44,"end":4960.72},{"text":"Article","start":4960.72,"end":4961.08},{"text":"4.","start":4961.24,"end":4961.64}]},{"text":"Well, yeah, it has already been mentioned by many others.","start":4962.84,"end":4966.2,"topics":[],"words":[{"text":"Well,","start":4962.84,"end":4963.16},{"text":"yeah,","start":4963.16,"end":4963.44},{"text":"it","start":4963.44,"end":4963.6},{"text":"has","start":4963.6,"end":4963.76},{"text":"already","start":4963.76,"end":4964},{"text":"been","start":4964,"end":4964.28},{"text":"mentioned","start":4964.28,"end":4964.84},{"text":"by","start":4965.16,"end":4965.48},{"text":"many","start":4965.48,"end":4965.8},{"text":"others.","start":4965.8,"end":4966.2}]},{"text":"And Kohli, thank you for your first response to 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I understand it is foreseen to arrange this relation with other agreements elsewhere.","start":4980.37,"end":4985.65,"topics":[{"key":"double-tax-treaties","label":"Interaction with Double Tax Treaties","description":"Clarifying how the Framework Convention will interact with existing bilateral double taxation agreements, including legal hierarchy, consistency, and contexts for applying domestic law vs treaty 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think clarity on this interaction could actually make the discussion on all the high level commitments easier.","start":4994.13,"end":5000.86,"topics":[{"key":"double-tax-treaties","label":"Interaction with Double Tax Treaties","description":"Clarifying how the Framework Convention will interact with existing bilateral double taxation agreements, including legal hierarchy, consistency, and contexts for applying domestic law vs treaty 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Back to your seats.","start":6110.14,"end":6111.5,"topics":[],"words":[{"text":"Please.","start":6110.14,"end":6110.46},{"text":"Back","start":6110.46,"end":6110.7},{"text":"to","start":6110.7,"end":6110.94},{"text":"your","start":6110.94,"end":6111.18},{"text":"seats.","start":6111.18,"end":6111.5}]},{"text":"We are going to start immediately.","start":6111.5,"end":6113.1,"topics":[],"words":[{"text":"We","start":6111.5,"end":6111.7},{"text":"are","start":6111.7,"end":6111.82},{"text":"going","start":6111.82,"end":6111.94},{"text":"to","start":6111.94,"end":6112.1},{"text":"start","start":6112.1,"end":6112.34},{"text":"immediately.","start":6112.34,"end":6113.1}]},{"text":"We are starting immediately.","start":6113.34,"end":6114.78,"topics":[],"words":[{"text":"We","start":6113.34,"end":6113.58},{"text":"are","start":6113.58,"end":6113.74},{"text":"starting","start":6113.74,"end":6114.179},{"text":"immediately.","start":6114.179,"end":6114.78}]},{"text":"Thank you everyone.","start":6115.26,"end":6116.14,"topics":[],"words":[{"text":"Thank","start":6115.26,"end":6115.62},{"text":"you","start":6115.62,"end":6115.82},{"text":"everyone.","start":6115.82,"end":6116.14}]}]},{"sentences":[{"text":"Okay, is nigeria?","start":6122.94,"end":6125.59,"topics":[],"words":[{"text":"Okay,","start":6122.94,"end":6123.58},{"text":"is","start":6124.91,"end":6125.07},{"text":"nigeria?","start":6125.07,"end":6125.59}]},{"text":"Nigeria is not okay.","start":6125.59,"end":6127.71,"topics":[],"words":[{"text":"Nigeria","start":6125.59,"end":6126.07},{"text":"is","start":6126.07,"end":6126.23},{"text":"not","start":6126.23,"end":6126.51},{"text":"okay.","start":6127.15,"end":6127.71}]},{"text":"Then estonia please.","start":6127.71,"end":6130.51,"topics":[],"words":[{"text":"Then","start":6127.71,"end":6128.03},{"text":"estonia","start":6129.39,"end":6130.19},{"text":"please.","start":6130.19,"end":6130.51}]}]},{"sentences":[{"text":"Is Estonia ready?","start":6141.47,"end":6142.83,"topics":[],"words":[{"text":"Is","start":6141.47,"end":6141.79},{"text":"Estonia","start":6141.79,"end":6142.39},{"text":"ready?","start":6142.39,"end":6142.83}]},{"text":"Estonia is not here.","start":6144.83,"end":6146.19,"topics":[],"words":[{"text":"Estonia","start":6144.83,"end":6145.51},{"text":"is","start":6145.51,"end":6145.67},{"text":"not","start":6145.67,"end":6145.87},{"text":"here.","start":6145.87,"end":6146.19}]},{"text":"Then Brazil, where's everyone?","start":6146.83,"end":6152.28,"topics":[],"words":[{"text":"Then","start":6146.83,"end":6147.23},{"text":"Brazil,","start":6147.39,"end":6148.11},{"text":"where's","start":6151.8,"end":6152},{"text":"everyone?","start":6152,"end":6152.28}]}]},{"sentences":[{"text":"No, Brazil is not here.","start":6158.76,"end":6160.28,"topics":[],"words":[{"text":"No,","start":6158.76,"end":6159.16},{"text":"Brazil","start":6159.16,"end":6159.68},{"text":"is","start":6159.68,"end":6159.84},{"text":"not","start":6159.84,"end":6160},{"text":"here.","start":6160,"end":6160.28}]}]},{"sentences":[{"text":"Zambia, Where's everyone?","start":6164.2,"end":6170.68,"topics":[],"words":[{"text":"Zambia,","start":6164.2,"end":6164.92},{"text":"Where's","start":6170.04,"end":6170.44},{"text":"everyone?","start":6170.44,"end":6170.68}]}]},{"sentences":[{"text":"Okay, Belgium. All Belgium is in the room.","start":6178.37,"end":6183.41,"topics":[],"words":[{"text":"Okay,","start":6178.37,"end":6178.77},{"text":"Belgium.","start":6180.13,"end":6180.77},{"text":"All","start":6181.97,"end":6182.29},{"text":"Belgium","start":6182.29,"end":6182.69},{"text":"is","start":6182.69,"end":6182.89},{"text":"in","start":6182.89,"end":6183.01},{"text":"the","start":6183.01,"end":6183.13},{"text":"room.","start":6183.13,"end":6183.41}]},{"text":"Belgium is also not in the room.","start":6183.65,"end":6185.01,"topics":[],"words":[{"text":"Belgium","start":6183.65,"end":6184.13},{"text":"is","start":6184.13,"end":6184.29},{"text":"also","start":6184.29,"end":6184.41},{"text":"not","start":6184.41,"end":6184.57},{"text":"in","start":6184.57,"end":6184.69},{"text":"the","start":6184.69,"end":6184.77},{"text":"room.","start":6184.77,"end":6185.01}]}]},{"sentences":[{"text":"Ireland is Ireland 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much appreciated and it should allow us to have a very fruitful discussion over the next few 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the efforts in hosting us here in Nairobi.","start":6217.97,"end":6222.05,"topics":[],"words":[{"text":"We'd","start":6217.97,"end":6218.33},{"text":"also","start":6218.33,"end":6218.53},{"text":"like","start":6218.53,"end":6218.73},{"text":"to","start":6218.73,"end":6218.85},{"text":"thank","start":6218.85,"end":6219.09},{"text":"colleagues","start":6219.09,"end":6219.73},{"text":"for","start":6219.73,"end":6220.01},{"text":"all","start":6220.01,"end":6220.17},{"text":"the","start":6220.17,"end":6220.29},{"text":"efforts","start":6220.29,"end":6220.53},{"text":"in","start":6220.53,"end":6220.73},{"text":"hosting","start":6220.73,"end":6221.01},{"text":"us","start":6221.01,"end":6221.13},{"text":"here","start":6221.13,"end":6221.25},{"text":"in","start":6221.25,"end":6221.37},{"text":"Nairobi.","start":6221.37,"end":6222.05}]}]},{"sentences":[{"text":"I just have some preliminary comments on the text on Article 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also share the observations made in relation to the legal nature of the obligations here and the need to avoid uncertainty and the attribution of a taxing right in every situation.","start":6260.87,"end":6273.11,"topics":[{"key":"legal-nature-commitments","label":"Legal Nature of Commitments","description":"Determining whether commitments confer direct rights to tax or serve as high-level guiding principles, and clarifying their enforceability and legal 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this discussion without addressing the role of DTA's like other have said is difficult but we welcome the confirmation previously given by the co Chair in relation to those aspects.","start":6273.43,"end":6283.52,"topics":[{"key":"double-tax-treaties","label":"Interaction with Double Tax Treaties","description":"Clarifying how the Framework Convention will interact with existing bilateral double taxation agreements, including legal hierarchy, consistency, and contexts for applying domestic law vs treaty 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finally, we would support the UK and others in relation to their need to be in alignment as much as possible with the text we previously negotiated in Sevilla.","start":6284,"end":6294,"topics":[],"words":[{"text":"And","start":6284,"end":6284.36},{"text":"finally,","start":6284.36,"end":6284.76},{"text":"we","start":6284.76,"end":6284.92},{"text":"would","start":6284.92,"end":6285.08},{"text":"support","start":6285.08,"end":6285.32},{"text":"the","start":6285.32,"end":6285.56},{"text":"UK","start":6285.56,"end":6285.84},{"text":"and","start":6285.92,"end":6286.24},{"text":"others","start":6286.24,"end":6286.56},{"text":"in","start":6287.44,"end":6287.76},{"text":"relation","start":6287.76,"end":6288.08},{"text":"to","start":6288.08,"end":6288.28},{"text":"their","start":6288.28,"end":6288.48},{"text":"need","start":6288.48,"end":6288.76},{"text":"to","start":6288.76,"end":6288.96},{"text":"be","start":6288.96,"end":6289.12},{"text":"in","start":6289.12,"end":6289.36},{"text":"alignment","start":6289.36,"end":6289.84},{"text":"as","start":6289.84,"end":6290},{"text":"much","start":6290,"end":6290.12},{"text":"as","start":6290.12,"end":6290.28},{"text":"possible","start":6290.28,"end":6290.56},{"text":"with","start":6290.64,"end":6290.92},{"text":"the","start":6290.92,"end":6291.2},{"text":"text","start":6291.52,"end":6291.96},{"text":"we","start":6291.96,"end":6292.2},{"text":"previously","start":6292.2,"end":6292.6},{"text":"negotiated","start":6292.6,"end":6293.24},{"text":"in","start":6293.24,"end":6293.4},{"text":"Sevilla.","start":6293.4,"end":6294}]},{"text":"Switching terms such as economic versus business activities creates uncertainty and we think alignment there would greatly assist discussions and bring clarity for all of us.","start":6294.48,"end":6303.41,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the 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you very much, Chair.","start":6303.41,"end":6304.33,"topics":[],"words":[{"text":"Thank","start":6303.41,"end":6303.61},{"text":"you","start":6303.61,"end":6303.69},{"text":"very","start":6303.69,"end":6303.77},{"text":"much,","start":6303.77,"end":6303.97},{"text":"Chair.","start":6303.97,"end":6304.33}]}]}],"speaker":{"name":null,"affiliation":"IRL","affiliation_full":"Ireland","group":null,"function":"Representative"}},{"statement_number":54,"paragraphs":[{"sentences":[{"text":"Okay, thank you.","start":6305.53,"end":6306.49,"topics":[],"words":[{"text":"Okay,","start":6305.53,"end":6306.01},{"text":"thank","start":6306.01,"end":6306.29},{"text":"you.","start":6306.29,"end":6306.49}]}]},{"sentences":[{"text":"Ireland, Nigeria 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It.","start":6316.25,"end":6323.69,"topics":[],"words":[{"text":"And","start":6316.25,"end":6316.65},{"text":"again","start":6316.73,"end":6317.09},{"text":"thanks","start":6317.09,"end":6317.53},{"text":"to","start":6317.53,"end":6317.85},{"text":"colleagues","start":6318.25,"end":6318.929},{"text":"for","start":6318.929,"end":6319.13},{"text":"the","start":6319.13,"end":6319.369},{"text":"wonderful","start":6320.97,"end":6321.57},{"text":"contributions","start":6321.57,"end":6322.25},{"text":"It.","start":6323.29,"end":6323.69}]},{"text":"First of all, Nigeria alliance as safe with the position canvassed by Kenya on behalf of the African 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some of the issues that colleagues have raised as per the proposal in Article 4, particularly in support of the position canvassed by Kenya on behalf of the African 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of all, the position can pass by the African group is very neutral.","start":6366.11,"end":6371.79,"topics":[],"words":[{"text":"First","start":6366.11,"end":6366.43},{"text":"of","start":6366.43,"end":6366.63},{"text":"all,","start":6366.63,"end":6366.91},{"text":"the","start":6366.91,"end":6367.31},{"text":"position","start":6367.31,"end":6367.71},{"text":"can","start":6367.79,"end":6368.11},{"text":"pass","start":6368.11,"end":6368.43},{"text":"by","start":6368.43,"end":6368.71},{"text":"the","start":6368.71,"end":6368.91},{"text":"African","start":6368.91,"end":6369.39},{"text":"group","start":6369.39,"end":6369.71},{"text":"is","start":6370.59,"end":6370.95},{"text":"very","start":6370.95,"end":6371.23},{"text":"neutral.","start":6371.23,"end":6371.79}]},{"text":"Neutral because reference to A jurisdiction in my view, in my own understanding includes both ref residence and source jurisdictions.","start":6373.23,"end":6384.76,"topics":[{"key":"source-vs-residence","label":"Source 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about source or residence.","start":6384.76,"end":6388.88,"topics":[{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, revenues) with residence-based taxation to achieve a fair overall allocation of taxing rights."}],"words":[{"text":"So","start":6384.76,"end":6384.96},{"text":"it's","start":6384.96,"end":6385.16},{"text":"not","start":6385.16,"end":6385.32},{"text":"just","start":6385.32,"end":6385.52},{"text":"about","start":6385.52,"end":6385.84},{"text":"source","start":6386.48,"end":6387.12},{"text":"or","start":6388.08,"end":6388.4},{"text":"residence.","start":6388.4,"end":6388.88}]},{"text":"2 Reference to taxpayer also covers an individual or a non individual.","start":6389.92,"end":6399.36,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and 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I suppose that this article is about allocation of taxing right and therefore issue around relief for double taxation shouldn't come here at all.","start":6492.68,"end":6507.48,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."},{"key":"double-taxation-relief","label":"Double Taxation Relief","description":"Ensuring mechanisms to prevent or eliminate unrelieved double taxation under new or revised rules, and determining where such provisions belong within the 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if we look at why we started this work.","start":6608.7,"end":6614.38,"topics":[],"words":[{"text":"Now","start":6608.7,"end":6609.1},{"text":"if","start":6609.1,"end":6609.42},{"text":"we","start":6609.42,"end":6609.66},{"text":"look","start":6609.66,"end":6609.98},{"text":"at","start":6611.98,"end":6612.38},{"text":"why","start":6612.46,"end":6612.86},{"text":"we","start":6613.1,"end":6613.42},{"text":"started","start":6613.42,"end":6613.74},{"text":"this","start":6613.74,"end":6614.06},{"text":"work.","start":6614.06,"end":6614.38}]},{"text":"We started this work because all of us believe, at least the overwhelming majority of us believe that the fair allocation of taxing rights between various taxpayers and states should be more effective.","start":6615.05,"end":6629.05,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding 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don't have much to to add to what has been said already, but I would like to also repeat the importance of the work on the definitions, which I think we should do, or at least start doing in parallel, because otherwise we may be talking about different things.","start":6796.24,"end":6814.48,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the 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when I look at the text on the screen, then already in the first line, I think jurisdiction and tax, taxpayer, both terms would need to be defined in this Convention because jurisdiction usually refers to a power to do something.","start":6814.48,"end":6833.37,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the 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here we are talking about a territory which is rather different from what we would.","start":6833.93,"end":6840.49,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the 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also the issue of who is a taxpayer already came up.","start":6857.1,"end":6862.22,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the Framework."}],"words":[{"text":"And","start":6857.1,"end":6857.42},{"text":"also","start":6857.42,"end":6857.74},{"text":"the","start":6858.86,"end":6859.14},{"text":"issue","start":6859.14,"end":6859.38},{"text":"of","start":6859.38,"end":6859.7},{"text":"who","start":6859.7,"end":6859.98},{"text":"is","start":6859.98,"end":6860.18},{"text":"a","start":6860.18,"end":6860.34},{"text":"taxpayer","start":6860.34,"end":6861.1},{"text":"already","start":6861.18,"end":6861.58},{"text":"came","start":6861.66,"end":6861.98},{"text":"up.","start":6861.98,"end":6862.22}]},{"text":"And I think here we may also want to make it clear in the 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agree with the colleagues who have said said that unless we have a hierarchy between the criteria we have listed here, it's difficult to talk about the allocation and also about the fair allocation.","start":6872.7,"end":6886.19,"topics":[{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable thereto.”"},{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and 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we also believe that the avoidance of tuple taxation or eliminating the double taxation is an essential part of the fair allocation of taxing rights.","start":6887.47,"end":6899.47,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."},{"key":"double-taxation-relief","label":"Double Taxation Relief","description":"Ensuring mechanisms to prevent or eliminate unrelieved double taxation under new or revised rules, and determining where such provisions belong within the 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then there is another thought I just got from the current discussion and that relates to the right to 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in the world of tax treaties, we all follow the principle that the tax treaties don't give the states any additional right to tax that they don't already have in the domestic law.","start":6908.76,"end":6923.16,"topics":[{"key":"double-tax-treaties","label":"Interaction with Double Tax Treaties","description":"Clarifying how the Framework Convention will interact with existing bilateral double taxation agreements, including legal hierarchy, consistency, and contexts for applying domestic law vs treaty provisions."},{"key":"legal-nature-commitments","label":"Legal Nature of Commitments","description":"Determining whether commitments confer direct rights to tax or serve as high-level guiding principles, and clarifying their enforceability and legal 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just saying that we as a group recognize that countries can tax.","start":7231.78,"end":7236.96,"topics":[],"words":[{"text":"It's","start":7231.78,"end":7232.22},{"text":"just","start":7232.22,"end":7232.42},{"text":"saying","start":7232.42,"end":7232.66},{"text":"that","start":7232.66,"end":7232.9},{"text":"we","start":7232.9,"end":7233.22},{"text":"as","start":7233.3,"end":7233.58},{"text":"a","start":7233.58,"end":7233.78},{"text":"group","start":7233.78,"end":7234.1},{"text":"recognize","start":7234.34,"end":7235.02},{"text":"that","start":7235.02,"end":7235.38},{"text":"countries","start":7235.92,"end":7236.16},{"text":"can","start":7236.24,"end":7236.6},{"text":"tax.","start":7236.6,"end":7236.96}]},{"text":"Of course it will depend on the domestic provisions and also the interaction with double tax treaties.","start":7237.84,"end":7243.12,"topics":[{"key":"double-tax-treaties","label":"Interaction with Double Tax Treaties","description":"Clarifying how the Framework Convention 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the goal here is to align our expectations in the sense that countries have a genuine expectation to tax when there is a market involved, when there is value creation, when there is a residential which is embedded in the concept of value creation or in the generation of revenue, and so on.","start":7243.2,"end":7269.02,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."},{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, revenues) with residence-based taxation to achieve a fair overall allocation of taxing rights."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering 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once again, it is not limiting or automatically having direct effect on other provisions.","start":7270.38,"end":7278.54,"topics":[{"key":"legal-nature-commitments","label":"Legal Nature of Commitments","description":"Determining whether commitments confer direct rights to tax or serve as high-level guiding principles, and clarifying their enforceability and legal 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whole.","start":7278.94,"end":7285.9,"topics":[],"words":[{"text":"And","start":7278.94,"end":7279.3},{"text":"it","start":7279.3,"end":7279.58},{"text":"should","start":7279.58,"end":7279.86},{"text":"be","start":7279.86,"end":7280.14},{"text":"read","start":7280.14,"end":7280.46},{"text":"in","start":7281.02,"end":7281.34},{"text":"a","start":7281.34,"end":7281.54},{"text":"combination","start":7281.54,"end":7282.06},{"text":"legal","start":7282.22,"end":7282.74},{"text":"text","start":7282.74,"end":7283.1},{"text":"should","start":7283.26,"end":7283.54},{"text":"be","start":7283.54,"end":7283.74},{"text":"read","start":7283.74,"end":7284.06},{"text":"as","start":7285.02,"end":7285.3},{"text":"a","start":7285.3,"end":7285.5},{"text":"whole.","start":7285.5,"end":7285.9}]},{"text":"Should we refer to other principles mentioned in other parts or other objectives?","start":7286.86,"end":7292.33,"topics":[],"words":[{"text":"Should","start":7286.86,"end":7287.22},{"text":"we","start":7287.22,"end":7287.5},{"text":"refer","start":7287.5,"end":7287.98},{"text":"to","start":7287.98,"end":7288.3},{"text":"other","start":7288.97,"end":7289.17},{"text":"principles","start":7289.17,"end":7289.81},{"text":"mentioned","start":7289.81,"end":7290.29},{"text":"in","start":7290.29,"end":7290.49},{"text":"other","start":7290.49,"end":7290.73},{"text":"parts","start":7290.73,"end":7291.13},{"text":"or","start":7291.13,"end":7291.33},{"text":"other","start":7291.33,"end":7291.57},{"text":"objectives?","start":7291.57,"end":7292.33}]},{"text":"Maybe we can do, we can add an additional paragraph.","start":7293.21,"end":7295.89,"topics":[],"words":[{"text":"Maybe","start":7293.21,"end":7293.65},{"text":"we","start":7293.65,"end":7293.81},{"text":"can","start":7293.81,"end":7293.97},{"text":"do,","start":7293.97,"end":7294.17},{"text":"we","start":7294.17,"end":7294.37},{"text":"can","start":7294.37,"end":7294.53},{"text":"add","start":7294.53,"end":7294.69},{"text":"an","start":7294.69,"end":7294.85},{"text":"additional","start":7294.85,"end":7295.33},{"text":"paragraph.","start":7295.33,"end":7295.89}]}]},{"sentences":[{"text":"I don't see the need to do it because as I just said, documents have to be read in their 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there are different approaches how to interpret legal documents.","start":7304.09,"end":7309.01,"topics":[],"words":[{"text":"And","start":7304.09,"end":7304.37},{"text":"there","start":7304.37,"end":7304.609},{"text":"are","start":7304.609,"end":7304.89},{"text":"different","start":7304.89,"end":7305.21},{"text":"approaches","start":7306.57,"end":7307.33},{"text":"how","start":7307.33,"end":7307.57},{"text":"to","start":7307.57,"end":7307.73},{"text":"interpret","start":7307.73,"end":7308.17},{"text":"legal","start":7308.17,"end":7308.53},{"text":"documents.","start":7308.53,"end":7309.01}]},{"text":"We can use historical approaches, we can use approach, we can use purposive or teleological interpretation.","start":7309.01,"end":7317.68,"topics":[],"words":[{"text":"We","start":7309.01,"end":7309.21},{"text":"can","start":7309.21,"end":7309.33},{"text":"use","start":7309.33,"end":7309.53},{"text":"historical","start":7309.53,"end":7310.17},{"text":"approaches,","start":7310.65,"end":7311.29},{"text":"we","start":7311.29,"end":7311.49},{"text":"can","start":7311.49,"end":7311.65},{"text":"use","start":7311.65,"end":7311.93},{"text":"approach,","start":7312.17,"end":7312.57},{"text":"we","start":7313.13,"end":7313.41},{"text":"can","start":7313.41,"end":7313.57},{"text":"use","start":7313.57,"end":7313.85},{"text":"purposive","start":7314.48,"end":7315.2},{"text":"or","start":7315.76,"end":7316.08},{"text":"teleological","start":7316.08,"end":7316.88},{"text":"interpretation.","start":7316.88,"end":7317.68}]},{"text":"We can use, we can look at the common meaning of words and so on.","start":7317.76,"end":7327.2,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the 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document?","start":7327.68,"end":7333.68,"topics":[],"words":[{"text":"So","start":7327.68,"end":7328.08},{"text":"should","start":7330.159,"end":7330.48},{"text":"we","start":7330.48,"end":7330.68},{"text":"refer","start":7330.68,"end":7331.08},{"text":"to","start":7331.08,"end":7331.24},{"text":"other","start":7331.24,"end":7331.48},{"text":"principles,","start":7331.48,"end":7332.04},{"text":"to","start":7332.04,"end":7332.28},{"text":"other","start":7332.28,"end":7332.52},{"text":"parts","start":7332.52,"end":7332.88},{"text":"of","start":7332.88,"end":7333},{"text":"the","start":7333,"end":7333.16},{"text":"document?","start":7333.16,"end":7333.68}]}]},{"sentences":[{"text":"Maybe we can if it helps to align our expectations.","start":7333.68,"end":7338.96,"topics":[],"words":[{"text":"Maybe","start":7333.68,"end":7334.12},{"text":"we","start":7334.12,"end":7334.28},{"text":"can","start":7334.28,"end":7334.56},{"text":"if","start":7335.04,"end":7335.36},{"text":"it","start":7335.36,"end":7335.6},{"text":"helps","start":7335.6,"end":7336.08},{"text":"to","start":7336.64,"end":7337.04},{"text":"align","start":7337.52,"end":7338},{"text":"our","start":7338,"end":7338.28},{"text":"expectations.","start":7338.28,"end":7338.96}]},{"text":"I don't see the need to it because it's an inherent implication of any legal document that should be read in its 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calls my attention, however, is that the reference to fair allocation, it's just in the heading of the article, which is again just a broad commitment, not a specific rule how to apply.","start":7347.42,"end":7362.94,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."},{"key":"legal-nature-commitments","label":"Legal Nature of Commitments","description":"Determining whether commitments confer direct rights to tax or serve as high-level guiding principles, and clarifying their enforceability and legal 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it's just a broad commitment that we will discuss in the future.","start":7363.18,"end":7366.86,"topics":[{"key":"legal-nature-commitments","label":"Legal Nature of Commitments","description":"Determining whether commitments confer direct rights to tax or serve as high-level guiding principles, and clarifying their enforceability and legal implications."}],"words":[{"text":"Again,","start":7363.18,"end":7363.5},{"text":"it's","start":7363.5,"end":7363.82},{"text":"just","start":7363.82,"end":7364.02},{"text":"a","start":7364.02,"end":7364.14},{"text":"broad","start":7364.14,"end":7364.34},{"text":"commitment","start":7364.34,"end":7364.82},{"text":"that","start":7364.82,"end":7364.98},{"text":"we","start":7364.98,"end":7365.18},{"text":"will","start":7365.18,"end":7365.38},{"text":"discuss","start":7365.38,"end":7365.66},{"text":"in","start":7366.14,"end":7366.42},{"text":"the","start":7366.42,"end":7366.58},{"text":"future.","start":7366.58,"end":7366.86}]},{"text":"We are open 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in short, in the reference to.","start":7397.61,"end":7401.93,"topics":[],"words":[{"text":"So","start":7397.61,"end":7397.85},{"text":"in","start":7398.25,"end":7398.57},{"text":"short,","start":7398.57,"end":7398.89},{"text":"in","start":7400.73,"end":7400.97},{"text":"the","start":7400.97,"end":7401.09},{"text":"reference","start":7401.09,"end":7401.57},{"text":"to.","start":7401.57,"end":7401.93}]},{"text":"So I do feel have the feeling that we are missing something in relation to the 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again it is mentioned, it will be mentioned in other parts of the convention.","start":7435.36,"end":7439.36,"topics":[],"words":[{"text":"But","start":7435.36,"end":7435.64},{"text":"again","start":7435.64,"end":7435.92},{"text":"it","start":7436,"end":7436.28},{"text":"is","start":7436.28,"end":7436.44},{"text":"mentioned,","start":7436.44,"end":7436.84},{"text":"it","start":7436.84,"end":7437.119},{"text":"will","start":7437.119,"end":7437.32},{"text":"be","start":7437.32,"end":7437.48},{"text":"mentioned","start":7437.48,"end":7437.84},{"text":"in","start":7437.84,"end":7438},{"text":"other","start":7438,"end":7438.24},{"text":"parts","start":7438.24,"end":7438.6},{"text":"of","start":7438.6,"end":7438.76},{"text":"the","start":7438.76,"end":7438.92},{"text":"convention.","start":7438.92,"end":7439.36}]},{"text":"It will be mentioned in the objectives, it will be mentioned in the 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it's not only about business.","start":7525.43,"end":7526.75,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the Framework."}],"words":[{"text":"And","start":7525.43,"end":7525.71},{"text":"it's","start":7525.71,"end":7525.91},{"text":"not","start":7525.91,"end":7526.03},{"text":"only","start":7526.03,"end":7526.23},{"text":"about","start":7526.23,"end":7526.47},{"text":"business.","start":7526.47,"end":7526.75}]},{"text":"I mean individuals will also be included.","start":7526.75,"end":7530.55,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the 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all.","start":7532.95,"end":7534.47,"topics":[],"words":[{"text":"I","start":7532.95,"end":7533.23},{"text":"think","start":7533.23,"end":7533.47},{"text":"that","start":7533.47,"end":7533.75},{"text":"was","start":7533.75,"end":7534.07},{"text":"all.","start":7534.07,"end":7534.47}]},{"text":"Sorry for the long intervention.","start":7534.87,"end":7536.19,"topics":[],"words":[{"text":"Sorry","start":7534.87,"end":7535.23},{"text":"for","start":7535.23,"end":7535.35},{"text":"the","start":7535.35,"end":7535.47},{"text":"long","start":7535.47,"end":7535.67},{"text":"intervention.","start":7535.67,"end":7536.19}]},{"text":"Thank you.","start":7536.19,"end":7536.71,"topics":[],"words":[{"text":"Thank","start":7536.19,"end":7536.43},{"text":"you.","start":7536.43,"end":7536.71}]}]}],"speaker":{"name":null,"affiliation":"BRA","affiliation_full":"Brazil","group":null,"function":"Representative"}},{"statement_number":64,"paragraphs":[{"sentences":[{"text":"Okay, thank you.","start":7538.55,"end":7539.75,"topics":[],"words":[{"text":"Okay,","start":7538.55,"end":7539.149},{"text":"thank","start":7539.149,"end":7539.469},{"text":"you.","start":7539.469,"end":7539.75}]},{"text":"We now have Zambia.","start":7540.95,"end":7542.71,"topics":[],"words":[{"text":"We","start":7540.95,"end":7541.23},{"text":"now","start":7541.23,"end":7541.47},{"text":"have","start":7541.47,"end":7541.83},{"text":"Zambia.","start":7541.99,"end":7542.71}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":65,"paragraphs":[{"sentences":[{"text":"Thank you and good morning.","start":7546.79,"end":7548.31,"topics":[],"words":[{"text":"Thank","start":7546.79,"end":7547.19},{"text":"you","start":7547.19,"end":7547.39},{"text":"and","start":7547.39,"end":7547.67},{"text":"good","start":7547.67,"end":7547.99},{"text":"morning.","start":7547.99,"end":7548.31}]},{"text":"This is my first intervention on behalf of Zambia.","start":7548.96,"end":7551.76,"topics":[],"words":[{"text":"This","start":7548.96,"end":7549.08},{"text":"is","start":7549.08,"end":7549.24},{"text":"my","start":7549.24,"end":7549.48},{"text":"first","start":7549.48,"end":7549.8},{"text":"intervention","start":7549.8,"end":7550.52},{"text":"on","start":7550.52,"end":7550.76},{"text":"behalf","start":7550.76,"end":7551.08},{"text":"of","start":7551.08,"end":7551.24},{"text":"Zambia.","start":7551.24,"end":7551.76}]},{"text":"Firstly, to pass our great thanks to Secretariat and the colleague for the draft before us and also for the intercession 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think most of the things that we discussed have come through the text which is much appreciated.","start":7561.88,"end":7567.6,"topics":[],"words":[{"text":"I","start":7561.88,"end":7562.08},{"text":"think","start":7562.08,"end":7562.24},{"text":"most","start":7562.24,"end":7562.44},{"text":"of","start":7562.44,"end":7562.56},{"text":"the","start":7562.56,"end":7562.64},{"text":"things","start":7562.64,"end":7562.8},{"text":"that","start":7562.8,"end":7563},{"text":"we","start":7563,"end":7563.2},{"text":"discussed","start":7563.2,"end":7563.84},{"text":"have","start":7565.04,"end":7565.32},{"text":"come","start":7565.32,"end":7565.56},{"text":"through","start":7565.56,"end":7565.8},{"text":"the","start":7565.8,"end":7565.96},{"text":"text","start":7565.96,"end":7566.28},{"text":"which","start":7566.28,"end":7566.52},{"text":"is","start":7566.52,"end":7566.68},{"text":"much","start":7566.68,"end":7566.84},{"text":"appreciated.","start":7566.84,"end":7567.6}]},{"text":"Also thank you to 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we would like to align ourselves with a submission made by Kenya on behalf of the Africa Group and also the submission made by 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align ourselves to those comments.","start":7591.87,"end":7593.63,"topics":[],"words":[{"text":"We","start":7591.87,"end":7592.19},{"text":"align","start":7592.19,"end":7592.51},{"text":"ourselves","start":7592.51,"end":7592.91},{"text":"to","start":7592.91,"end":7593.11},{"text":"those","start":7593.11,"end":7593.31},{"text":"comments.","start":7593.31,"end":7593.63}]},{"text":"And so quickly, just to re emphasize a few Things from the proposal that is being made, I think we see this issue of Member States saying there might be ambiguity in terms of business activities.","start":7594.27,"end":7610.88,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the 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think the submission being made by us and also the Africa Group is that we delete business activities.","start":7610.88,"end":7616.84,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the 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the proposal is that we delete taxpayer, we delist business activities.","start":7633.56,"end":7638.96,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the Framework."}],"words":[{"text":"Because","start":7633.56,"end":7633.92},{"text":"the","start":7634.08,"end":7634.36},{"text":"proposal","start":7634.36,"end":7634.8},{"text":"is","start":7634.8,"end":7634.92},{"text":"that","start":7634.92,"end":7635.04},{"text":"we","start":7635.04,"end":7635.2},{"text":"delete","start":7635.2,"end":7635.64},{"text":"taxpayer,","start":7635.64,"end":7636.4},{"text":"we","start":7636.72,"end":7637.04},{"text":"delist","start":7637.04,"end":7637.6},{"text":"business","start":7637.92,"end":7638.32},{"text":"activities.","start":7638.32,"end":7638.96}]},{"text":"Secondly, I think also the issue that we remove the Wade earned so that we have the weighed all in terms of the factors that lead to nexus being met.","start":7640.32,"end":7650.28,"topics":[{"key":"digital-nexus-reform","label":"Digital Economy Nexus Reform","description":"Updating nexus rules beyond physical presence to reflect value creation from markets, users, and digital services, and addressing limitations of traditional permanent establishment concepts."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable 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just a scope that is different.","start":7666.73,"end":7668.41,"topics":[],"words":[{"text":"It's","start":7666.73,"end":7667.09},{"text":"just","start":7667.09,"end":7667.29},{"text":"a","start":7667.29,"end":7667.45},{"text":"scope","start":7667.45,"end":7667.81},{"text":"that","start":7667.81,"end":7667.97},{"text":"is","start":7667.97,"end":7668.13},{"text":"different.","start":7668.13,"end":7668.41}]},{"text":"They cover business activity.","start":7668.89,"end":7670.45,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the Framework."}],"words":[{"text":"They","start":7668.89,"end":7669.17},{"text":"cover","start":7669.17,"end":7669.45},{"text":"business","start":7669.45,"end":7669.809},{"text":"activity.","start":7669.809,"end":7670.45}]},{"text":"It's just a scope 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all.","start":7679.82,"end":7680.98,"topics":[],"words":[{"text":"It","start":7679.82,"end":7679.98},{"text":"may","start":7679.98,"end":7680.14},{"text":"not","start":7680.14,"end":7680.3},{"text":"cover","start":7680.3,"end":7680.58},{"text":"all.","start":7680.58,"end":7680.98}]},{"text":"When there's a market, obviously when there's exchange of value, there will be a business activity or economic activity.","start":7681.94,"end":7689.14,"topics":[{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable thereto.”"},{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application 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made.","start":7689.78,"end":7693.22,"topics":[{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable thereto.”"}],"words":[{"text":"And","start":7689.78,"end":7690.1},{"text":"also","start":7690.1,"end":7690.34},{"text":"when","start":7690.34,"end":7690.54},{"text":"there's","start":7690.54,"end":7690.9},{"text":"actual","start":7690.9,"end":7691.26},{"text":"revenue","start":7691.26,"end":7691.66},{"text":"coming","start":7691.66,"end":7691.86},{"text":"in,","start":7691.86,"end":7692.1},{"text":"the","start":7692.1,"end":7692.3},{"text":"sales","start":7692.3,"end":7692.58},{"text":"have","start":7692.58,"end":7692.78},{"text":"been","start":7692.78,"end":7692.94},{"text":"made.","start":7692.94,"end":7693.22}]},{"text":"So I think without really going into 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with that said, just by tracing what my earlier colleagues submitted as Zambia will also submit.","start":7758.07,"end":7764.39,"topics":[],"words":[{"text":"So","start":7758.07,"end":7758.15},{"text":"with","start":7758.15,"end":7758.27},{"text":"that","start":7758.27,"end":7758.47},{"text":"said,","start":7758.47,"end":7758.79},{"text":"just","start":7759.35,"end":7759.67},{"text":"by","start":7759.67,"end":7759.91},{"text":"tracing","start":7759.91,"end":7760.35},{"text":"what","start":7760.35,"end":7760.63},{"text":"my","start":7760.63,"end":7760.99},{"text":"earlier","start":7760.99,"end":7761.31},{"text":"colleagues","start":7761.31,"end":7761.79},{"text":"submitted","start":7761.79,"end":7762.39},{"text":"as","start":7762.39,"end":7762.79},{"text":"Zambia","start":7763.03,"end":7763.55},{"text":"will","start":7763.55,"end":7763.71},{"text":"also","start":7763.71,"end":7763.91},{"text":"submit.","start":7763.91,"end":7764.39}]}]},{"sentences":[{"text":"Thank 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you Kenya.","start":7796.25,"end":7797.21,"topics":[],"words":[{"text":"Thank","start":7796.25,"end":7796.57},{"text":"you","start":7796.57,"end":7796.69},{"text":"Kenya.","start":7796.69,"end":7797.21}]},{"text":"I just share to convey My government view about the Article 4 of Draft Fair allocation of taxation rights as taxation right is our country is a constitutional right for why every year our Parliament revised our revenue laws and activities.","start":7798.89,"end":7835.99,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."},{"key":"legal-nature-commitments","label":"Legal Nature of Commitments","description":"Determining whether commitments confer direct rights to tax or serve as high-level guiding principles, and 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while in our country we have given emphasis for several taxpayers like autistic people like freedom fighters who conduct business but they have to pay lower debt 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why taxpayer may get more benefit from that.","start":7890.83,"end":7896.27,"topics":[],"words":[{"text":"That's","start":7890.83,"end":7891.27},{"text":"why","start":7891.27,"end":7891.55},{"text":"taxpayer","start":7892.03,"end":7892.87},{"text":"may","start":7892.87,"end":7893.15},{"text":"get","start":7893.15,"end":7893.47},{"text":"more","start":7894.67,"end":7895.07},{"text":"benefit","start":7895.07,"end":7895.71},{"text":"from","start":7895.71,"end":7895.95},{"text":"that.","start":7895.95,"end":7896.27}]}]},{"sentences":[{"text":"Already in our country we exercised fair allocation of taxation rights that is I already mentioned and our government is fully agreed with the Article 4 that is fair allocation of taxation rights.","start":7903.63,"end":7922.49,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and 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Islamic Republic of Iran please.","start":7934.73,"end":7937.21,"topics":[],"words":[{"text":"Thank","start":7934.73,"end":7935.09},{"text":"you.","start":7935.09,"end":7935.37},{"text":"Islamic","start":7935.37,"end":7935.97},{"text":"Republic","start":7935.97,"end":7936.37},{"text":"of","start":7936.37,"end":7936.53},{"text":"Iran","start":7936.53,"end":7936.89},{"text":"please.","start":7936.89,"end":7937.21}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":69,"paragraphs":[{"sentences":[{"text":"Thank you Chair for giving me the floor.","start":7938.17,"end":7940.33,"topics":[],"words":[{"text":"Thank","start":7938.17,"end":7938.49},{"text":"you","start":7938.49,"end":7938.65},{"text":"Chair","start":7938.65,"end":7938.97},{"text":"for","start":7938.97,"end":7939.29},{"text":"giving","start":7939.29,"end":7939.61},{"text":"me","start":7939.61,"end":7939.81},{"text":"the","start":7939.81,"end":7939.97},{"text":"floor.","start":7939.97,"end":7940.33}]},{"text":"Good afternoon colleagues.","start":7941.13,"end":7942.13,"topics":[],"words":[{"text":"Good","start":7941.13,"end":7941.25},{"text":"afternoon","start":7941.25,"end":7941.69},{"text":"colleagues.","start":7941.69,"end":7942.13}]},{"text":"Thank you for your great endeavors, for your 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also I wanted to say thanks to Secretariat for providing all the materials to have a very fruitful 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my floor includes two things generally I want to highlight the position of my country about the whole of this 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Balance.","start":8123.63,"end":8126.03,"topics":[],"words":[{"text":"I","start":8123.63,"end":8123.71},{"text":"will","start":8123.71,"end":8123.87},{"text":"be","start":8123.87,"end":8124.07},{"text":"speaking","start":8124.07,"end":8124.43},{"text":"French","start":8124.43,"end":8124.91},{"text":"for","start":8125.07,"end":8125.39},{"text":"a","start":8125.39,"end":8125.59},{"text":"Balance.","start":8125.59,"end":8126.03}]}]},{"sentences":[{"text":"This is the first time that I take the floor.","start":8131.71,"end":8133.51,"topics":[],"words":[{"text":"This","start":8131.71,"end":8132.03},{"text":"is","start":8132.03,"end":8132.23},{"text":"the","start":8132.23,"end":8132.39},{"text":"first","start":8132.39,"end":8132.59},{"text":"time","start":8132.59,"end":8132.79},{"text":"that","start":8132.79,"end":8132.91},{"text":"I","start":8132.91,"end":8133.03},{"text":"take","start":8133.03,"end":8133.19},{"text":"the","start":8133.19,"end":8133.31},{"text":"floor.","start":8133.31,"end":8133.51}]},{"text":"I'd like to associate myself with all previous speakers and thank the Kenyan authorities as well as the people of Kenya for the warm welcome.","start":8133.51,"end":8143.15,"topics":[],"words":[{"text":"I'd","start":8133.51,"end":8133.75},{"text":"like","start":8133.75,"end":8133.87},{"text":"to","start":8133.87,"end":8133.95},{"text":"associate","start":8133.95,"end":8134.35},{"text":"myself","start":8134.35,"end":8134.63},{"text":"with","start":8134.63,"end":8134.79},{"text":"all","start":8134.79,"end":8134.99},{"text":"previous","start":8134.99,"end":8135.31},{"text":"speakers","start":8135.31,"end":8135.83},{"text":"and","start":8135.83,"end":8136.07},{"text":"thank","start":8136.07,"end":8136.51},{"text":"the","start":8137.79,"end":8138.11},{"text":"Kenyan","start":8138.11,"end":8138.71},{"text":"authorities","start":8138.71,"end":8139.469},{"text":"as","start":8140.67,"end":8140.95},{"text":"well","start":8140.95,"end":8141.11},{"text":"as","start":8141.11,"end":8141.27},{"text":"the","start":8141.27,"end":8141.39},{"text":"people","start":8141.39,"end":8141.51},{"text":"of","start":8141.51,"end":8141.67},{"text":"Kenya","start":8141.67,"end":8142.07},{"text":"for","start":8142.07,"end":8142.31},{"text":"the","start":8142.31,"end":8142.51},{"text":"warm","start":8142.51,"end":8142.79},{"text":"welcome.","start":8142.79,"end":8143.15}]},{"text":"And I'd like to thank the Secretariat for the outstanding quality of the work carried out during the intercessional period, which now enables us to engage in in depth discussion on the draft 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returning to Article 4, we heard the position of Kenya on behalf of the Africa Group.","start":8157.16,"end":8164.92,"topics":[],"words":[{"text":"Now,","start":8157.16,"end":8157.44},{"text":"returning","start":8157.44,"end":8157.84},{"text":"to","start":8157.84,"end":8158},{"text":"Article","start":8158,"end":8158.28},{"text":"4,","start":8158.36,"end":8158.76},{"text":"we","start":8160.52,"end":8160.92},{"text":"heard","start":8161,"end":8161.44},{"text":"the","start":8161.44,"end":8161.6},{"text":"position","start":8161.6,"end":8161.84},{"text":"of","start":8161.84,"end":8162.12},{"text":"Kenya","start":8162.12,"end":8162.6},{"text":"on","start":8163.08,"end":8163.4},{"text":"behalf","start":8163.4,"end":8163.76},{"text":"of","start":8163.76,"end":8163.92},{"text":"the","start":8163.92,"end":8164.12},{"text":"Africa","start":8164.12,"end":8164.44},{"text":"Group.","start":8164.519,"end":8164.92}]},{"text":"We also heard a statement by Nigeria, Zambia and a great many other countries.","start":8165.48,"end":8168.92,"topics":[],"words":[{"text":"We","start":8165.48,"end":8165.76},{"text":"also","start":8165.76,"end":8165.96},{"text":"heard","start":8165.96,"end":8166.2},{"text":"a","start":8166.2,"end":8166.32},{"text":"statement","start":8166.32,"end":8166.56},{"text":"by","start":8166.56,"end":8166.84},{"text":"Nigeria,","start":8166.84,"end":8167.28},{"text":"Zambia","start":8167.28,"end":8167.76},{"text":"and","start":8167.76,"end":8167.88},{"text":"a","start":8167.88,"end":8168},{"text":"great","start":8168,"end":8168.16},{"text":"many","start":8168.16,"end":8168.36},{"text":"other","start":8168.36,"end":8168.6},{"text":"countries.","start":8168.6,"end":8168.92}]}]},{"sentences":[{"text":"And we would like to lend our support for these various positions of which we share entirely.","start":8170.28,"end":8175.81,"topics":[],"words":[{"text":"And","start":8170.28,"end":8170.6},{"text":"we","start":8170.6,"end":8170.84},{"text":"would","start":8170.84,"end":8171.04},{"text":"like","start":8171.04,"end":8171.16},{"text":"to","start":8171.16,"end":8171.28},{"text":"lend","start":8171.28,"end":8171.52},{"text":"our","start":8171.52,"end":8171.72},{"text":"support","start":8171.72,"end":8172.04},{"text":"for","start":8172.04,"end":8172.32},{"text":"these","start":8172.32,"end":8172.56},{"text":"various","start":8172.56,"end":8173.08},{"text":"positions","start":8173.4,"end":8174.12},{"text":"of","start":8174.29,"end":8174.41},{"text":"which","start":8174.41,"end":8174.57},{"text":"we","start":8174.57,"end":8174.73},{"text":"share","start":8174.73,"end":8175.01},{"text":"entirely.","start":8175.09,"end":8175.81}]}]},{"sentences":[{"text":"In addition to this, we have a few comments to make in our national capacity.","start":8177.97,"end":8182.61,"topics":[],"words":[{"text":"In","start":8177.97,"end":8178.29},{"text":"addition","start":8178.29,"end":8178.57},{"text":"to","start":8178.57,"end":8178.81},{"text":"this,","start":8178.81,"end":8179.05},{"text":"we","start":8179.05,"end":8179.29},{"text":"have","start":8179.29,"end":8179.45},{"text":"a","start":8179.45,"end":8179.57},{"text":"few","start":8179.57,"end":8179.73},{"text":"comments","start":8179.73,"end":8180.05},{"text":"to","start":8180.05,"end":8180.33},{"text":"make","start":8180.33,"end":8180.61},{"text":"in","start":8181.17,"end":8181.45},{"text":"our","start":8181.45,"end":8181.61},{"text":"national","start":8181.61,"end":8181.85},{"text":"capacity.","start":8181.85,"end":8182.61}]}]},{"sentences":[{"text":"As far as the terms commercial activity or economic activity is concerned, I'm referring to the words in Article 4.","start":8186.61,"end":8195.33,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the Framework."}],"words":[{"text":"As","start":8186.61,"end":8186.93},{"text":"far","start":8186.93,"end":8187.25},{"text":"as","start":8187.49,"end":8187.89},{"text":"the","start":8188.21,"end":8188.57},{"text":"terms","start":8188.57,"end":8188.93},{"text":"commercial","start":8189.01,"end":8189.53},{"text":"activity","start":8189.53,"end":8189.93},{"text":"or","start":8189.93,"end":8190.129},{"text":"economic","start":8190.129,"end":8190.45},{"text":"activity","start":8190.45,"end":8190.97},{"text":"is","start":8190.97,"end":8191.21},{"text":"concerned,","start":8191.21,"end":8191.81},{"text":"I'm","start":8193.25,"end":8193.61},{"text":"referring","start":8193.61,"end":8193.97},{"text":"to","start":8193.97,"end":8194.05},{"text":"the","start":8194.05,"end":8194.17},{"text":"words","start":8194.17,"end":8194.41},{"text":"in","start":8194.41,"end":8194.57},{"text":"Article","start":8194.57,"end":8194.85},{"text":"4.","start":8194.93,"end":8195.33}]},{"text":"Our position is that at this stage we should avoid introducing.","start":8196.37,"end":8204.67,"topics":[],"words":[{"text":"Our","start":8196.37,"end":8196.69},{"text":"position","start":8196.69,"end":8197.01},{"text":"is","start":8197.17,"end":8197.49},{"text":"that","start":8197.49,"end":8197.69},{"text":"at","start":8197.69,"end":8197.85},{"text":"this","start":8197.85,"end":8198.09},{"text":"stage","start":8198.09,"end":8198.53},{"text":"we","start":8198.93,"end":8199.33},{"text":"should","start":8199.33,"end":8199.69},{"text":"avoid","start":8199.69,"end":8200.12},{"text":"introducing.","start":8203.95,"end":8204.67}]}]},{"sentences":[{"text":"Terms which have not enjoyed consensus in terms of definition.","start":8209.71,"end":8213.71,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the 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instruments.","start":8214.11,"end":8219.15,"topics":[],"words":[{"text":"These","start":8214.11,"end":8214.43},{"text":"are","start":8214.43,"end":8214.63},{"text":"terms","start":8214.63,"end":8214.91},{"text":"which","start":8214.99,"end":8215.31},{"text":"were","start":8215.31,"end":8215.55},{"text":"used","start":8215.55,"end":8215.87},{"text":"in","start":8217.15,"end":8217.51},{"text":"various","start":8217.51,"end":8218.03},{"text":"other","start":8218.11,"end":8218.51},{"text":"instruments.","start":8218.51,"end":8219.15}]},{"text":"But we are in a very specific framework here.","start":8220.43,"end":8222.83,"topics":[],"words":[{"text":"But","start":8220.43,"end":8220.75},{"text":"we","start":8220.75,"end":8220.91},{"text":"are","start":8220.91,"end":8221.03},{"text":"in","start":8221.03,"end":8221.19},{"text":"a","start":8221.19,"end":8221.31},{"text":"very","start":8221.31,"end":8221.47},{"text":"specific","start":8221.47,"end":8221.95},{"text":"framework","start":8221.95,"end":8222.51},{"text":"here.","start":8222.51,"end":8222.83}]},{"text":"And as long as States can't reach agreement regarding the contents and scope of certain terms, it would be risky to introduce them here at this stage of our work.","start":8224.83,"end":8236.65,"topics":[{"key":"definitions-terminology","label":"Definitions and Terminology","description":"Achieving common understanding of key terms like “economic vs business activities,” “taxpayer,” and “jurisdiction,” to avoid ambiguity and ensure coherent application of the 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we would like to delete these terms when it comes to Article 4 regarding the issue of the list of criteria to allocate taxing rights to the various jurisdictions and States.","start":8238.89,"end":8258.419,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable 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issue of residence as a criteria for taxation.","start":8258.419,"end":8262.579,"topics":[{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, revenues) with residence-based taxation to achieve a fair overall allocation of taxing rights."},{"key":"income-attribution-criteria","label":"Income Attribution Criteria","description":"Selecting and ordering factors for taxing rights—such as value creation, market location, and revenue generation—while clarifying use of “and” vs “or” and the notion of income “attributable thereto.”"}],"words":[{"text":"The","start":8258.419,"end":8258.739},{"text":"issue","start":8258.739,"end":8259.059},{"text":"of","start":8259.059,"end":8259.459},{"text":"residence","start":8259.779,"end":8260.419},{"text":"as","start":8260.579,"end":8260.899},{"text":"a","start":8260.899,"end":8261.099},{"text":"criteria","start":8261.099,"end":8261.699},{"text":"for","start":8261.699,"end":8261.939},{"text":"taxation.","start":8261.939,"end":8262.579}]},{"text":"In our view, a state of residence has a right to tax its residents.","start":8263.139,"end":8271.619,"topics":[{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, revenues) with residence-based taxation to achieve a fair overall allocation of taxing rights."},{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this fairness across different types of income and taxpayers."}],"words":[{"text":"In","start":8263.139,"end":8263.459},{"text":"our","start":8263.459,"end":8263.699},{"text":"view,","start":8263.699,"end":8264.019},{"text":"a","start":8266.019,"end":8266.299},{"text":"state","start":8266.299,"end":8266.499},{"text":"of","start":8266.499,"end":8266.699},{"text":"residence","start":8266.699,"end":8267.219},{"text":"has","start":8268.339,"end":8268.739},{"text":"a","start":8268.979,"end":8269.339},{"text":"right","start":8269.339,"end":8269.699},{"text":"to","start":8270.019,"end":8270.339},{"text":"tax","start":8270.339,"end":8270.659},{"text":"its","start":8270.739,"end":8271.059},{"text":"residents.","start":8271.059,"end":8271.619}]},{"text":"It's a fundamental right, it's broad, it's recognized by all constitutions.","start":8272.739,"end":8278.59,"topics":[{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, revenues) with residence-based taxation to achieve a fair overall allocation of taxing rights."},{"key":"legal-nature-commitments","label":"Legal Nature of Commitments","description":"Determining whether commitments confer direct rights to tax or serve as high-level guiding principles, and clarifying their enforceability and legal implications."}],"words":[{"text":"It's","start":8272.739,"end":8273.059},{"text":"a","start":8273.059,"end":8273.179},{"text":"fundamental","start":8273.179,"end":8273.779},{"text":"right,","start":8273.779,"end":8274.099},{"text":"it's","start":8274.899,"end":8275.339},{"text":"broad,","start":8275.339,"end":8275.699},{"text":"it's","start":8276.499,"end":8276.919},{"text":"recognized","start":8277.07,"end":8277.51},{"text":"by","start":8277.51,"end":8277.71},{"text":"all","start":8277.71,"end":8277.95},{"text":"constitutions.","start":8277.95,"end":8278.59}]},{"text":"So in our view, we shouldn't include the criterion of residence amongst the criteria for the fair allocation of taxation rights.","start":8279.47,"end":8289.07,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Debate on the core commitment to allocate taxing rights among jurisdictions, including scope, guiding principles, and how Article 4 should frame this 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no contradiction here because a country where value is generated could easily be a country of residence.","start":8290.75,"end":8296.83,"topics":[{"key":"source-vs-residence","label":"Source vs Residence Balance","description":"Calls to balance source-based criteria (value creation, markets, revenues) with residence-based taxation to achieve a fair overall allocation of taxing 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deleted because we believe that this is not the right place to do so.","start":8330.449,"end":8334.289,"topics":[],"words":[{"text":"Was","start":8330.449,"end":8330.849},{"text":"deleted","start":8330.849,"end":8331.609},{"text":"because","start":8331.609,"end":8331.889},{"text":"we","start":8331.889,"end":8332.089},{"text":"believe","start":8332.089,"end":8332.329},{"text":"that","start":8332.329,"end":8332.569},{"text":"this","start":8332.569,"end":8332.729},{"text":"is","start":8332.729,"end":8332.889},{"text":"not","start":8332.889,"end":8333.049},{"text":"the","start":8333.049,"end":8333.169},{"text":"right","start":8333.169,"end":8333.369},{"text":"place","start":8333.369,"end":8333.649},{"text":"to","start":8333.649,"end":8333.809},{"text":"do","start":8333.809,"end":8333.969},{"text":"so.","start":8333.969,"end":8334.289}]},{"text":"Article 4 doesn't deal with the elimination of double taxation.","start":8335.089,"end":8340.529,"topics":[{"key":"double-taxation-relief","label":"Double Taxation Relief","description":"Ensuring mechanisms to prevent or eliminate unrelieved double taxation under new or revised rules, and determining where such provisions belong within the Convention."}],"words":[{"text":"Article","start":8335.089,"end":8335.489},{"text":"4","start":8335.569,"end":8335.969},{"text":"doesn't","start":8336.689,"end":8337.329},{"text":"deal","start":8338.129,"end":8338.449},{"text":"with","start":8338.449,"end":8338.689},{"text":"the","start":8338.689,"end":8338.889},{"text":"elimination","start":8338.889,"end":8339.369},{"text":"of","start":8339.369,"end":8339.609},{"text":"double","start":8339.609,"end":8339.889},{"text":"taxation.","start":8339.889,"end":8340.529}]}]},{"sentences":[{"text":"Article 4 refers to the fair allocation of taxing rights.","start":8343.009,"end":8347.009,"topics":[{"key":"fair-allocation-taxing-rights","label":"Fair Allocation of 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don't think we have enough time to take anybody now but when we come back from the break break we'll resume with Israel and then we'll continue with the list of 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with that want to break chair any comments?","start":8387.399,"end":8393.479,"topics":[],"words":[{"text":"So","start":8387.399,"end":8387.799},{"text":"with","start":8387.959,"end":8388.279},{"text":"that","start":8388.279,"end":8388.599},{"text":"want","start":8389.639,"end":8389.999},{"text":"to","start":8389.999,"end":8390.359},{"text":"break","start":8391.399,"end":8391.799},{"text":"chair","start":8391.959,"end":8392.359},{"text":"any","start":8392.839,"end":8393.159},{"text":"comments?","start":8393.159,"end":8393.479}]}]}],"speaker":{"name":"Daniel","affiliation":"GHA","affiliation_full":"Ghana","group":null,"function":"Co-Lead (Work Stream 1)"}},{"statement_number":75,"paragraphs":[{"sentences":[{"text":"No. Thank you very much.","start":8395.559,"end":8396.679,"topics":[],"words":[{"text":"No.","start":8395.559,"end":8395.878},{"text":"Thank","start":8395.878,"end":8396.159},{"text":"you","start":8396.159,"end":8396.319},{"text":"very","start":8396.319,"end":8396.479},{"text":"much.","start":8396.479,"end":8396.679}]},{"text":"Thank you Daniel for for this fruitful discussion.","start":8396.679,"end":8400.119,"topics":[],"words":[{"text":"Thank","start":8396.679,"end":8396.919},{"text":"you","start":8396.919,"end":8397.119},{"text":"Daniel","start":8397.119,"end":8397.599},{"text":"for","start":8397.599,"end":8397.959},{"text":"for","start":8398.519,"end":8398.799},{"text":"this","start":8398.799,"end":8398.999},{"text":"fruitful","start":8398.999,"end":8399.479},{"text":"discussion.","start":8399.479,"end":8400.119}]},{"text":"And now we are going to for the lunch break and we're going to reconvene again in the same room at 3pm thank you 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