{"disclaimer":"Transcripts available through this tool are created by using automatic speech recognition and are not official records nor official documents of the United Nations. Official records and official documents are available on the Official Document System of the United Nations.","url":"https://transcripts.un.org/fr/asset/k1z/k1z1l552fv?lang=en","llms":{"note":"Plain-text sibling of this page, compact for LLM context. For the full API guide (search, listing, URL grammar) see /llms.txt.","textUrl":"/fr/asset/k1z/k1z1l552fv.txt","guide":"/llms.txt"},"video":{"id":"k1z/k1z1l552fv","kaltura_id":"1_z1l552fv","title":"(15th meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","clean_title":"(15th meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","url":"https://webtv.un.org/en/asset/k1z/k1z1l552fv","date":"2026-08-12T00:00:00.000Z","scheduled_time":"2026-08-12T14:00:00.000Z","status":"finished","duration":"02:32:04","category":"General Assembly","body":"General Assembly","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1z/k1z1l552fv"},"metadata":{"summary":"The Fifth Session will take place at the United Nations Headquarters in New York from 3 to 13 August 2026.","description":"The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\n\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","General Assembly","Subsidiary organs of the General Assembly","Intergovernmental Negotiating Committee on UN Framework Convention on International Tax Cooperation"],"geographic_subject":[],"subject_topical":["INTERGOVERNMENTAL ORGANIZATIONS","TAXATION","GENERAL ASSEMBLY"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Programme","url":"https://financing.desa.un.org/sites/default/files/2026-07/CRP.31%20INC%20Tax_Fifth%20session_programme.pdf"},{"title":"Website","url":"https://financing.desa.un.org/inc/fifthsession"}]},"transcript":{"transcript_id":"scheduled-2ba56d94-be84-4686-bb30-18820afee7e8","language":"en","timestamps_flagged":true,"timestamps_note":"UN Web TV re-edited this video after the transcript was created; timestamps may no 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Michael.","start":2510.05,"end":2515.41,"topics":[],"words":[{"text":"And","start":2510.05,"end":2510.45},{"text":"resolution,","start":2510.45,"end":2511.17},{"text":"co-led","start":2511.89,"end":2512.37},{"text":"by","start":2512.37,"end":2512.77},{"text":"Marlene","start":2513.89,"end":2514.61},{"text":"and","start":2514.61,"end":2514.85},{"text":"Michael.","start":2514.85,"end":2515.41}]},{"text":"I'm going to hand over the floor for Marlene and Michael to give the presentation to brief you about what's in this document, which already you received, and hopefully everyone went through 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they will start with the presentation, then take you through the discussions.","start":2531.15,"end":2535.79,"topics":[],"words":[{"text":"So","start":2531.15,"end":2531.47},{"text":"they","start":2531.47,"end":2531.55},{"text":"will","start":2531.55,"end":2531.71},{"text":"start","start":2531.71,"end":2531.99},{"text":"with","start":2531.99,"end":2532.11},{"text":"the","start":2532.11,"end":2532.19},{"text":"presentation,","start":2532.19,"end":2532.99},{"text":"then","start":2532.99,"end":2533.39},{"text":"take","start":2534.39,"end":2534.67},{"text":"you","start":2534.67,"end":2534.83},{"text":"through","start":2534.83,"end":2535.07},{"text":"the","start":2535.07,"end":2535.15},{"text":"discussions.","start":2535.15,"end":2535.79}]},{"text":"Michael and Marlene, over to 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Thank you, and good morning, colleagues.","start":2538.11,"end":2543.79,"topics":[],"words":[{"text":"Thank","start":2538.11,"end":2538.31},{"text":"you","start":2538.31,"end":2538.39},{"text":"very","start":2538.39,"end":2538.59},{"text":"much,","start":2538.59,"end":2538.99},{"text":"Rami.","start":2538.99,"end":2539.47},{"text":"Thank","start":2541.15,"end":2541.39},{"text":"you,","start":2541.39,"end":2541.63},{"text":"and","start":2541.99,"end":2542.27},{"text":"good","start":2542.87,"end":2542.99},{"text":"morning,","start":2542.99,"end":2543.31},{"text":"colleagues.","start":2543.31,"end":2543.79}]},{"text":"I want to thank you for your participation over the past week and a half, and also want to congratulate our fellow co-leads, Daniel and Lisa Lott, for the work that they have done.","start":2544.67,"end":2560.59,"topics":[],"words":[{"text":"I","start":2544.67,"end":2544.68},{"text":"want","start":2544.67,"end":2544.87},{"text":"to","start":2544.87,"end":2544.95},{"text":"thank","start":2544.95,"end":2545.23},{"text":"you","start":2545.23,"end":2545.31},{"text":"for","start":2545.31,"end":2545.51},{"text":"your","start":2545.51,"end":2545.95},{"text":"participation","start":2545.95,"end":2546.91},{"text":"over","start":2546.91,"end":2547.15},{"text":"the","start":2547.15,"end":2547.23},{"text":"past","start":2547.23,"end":2547.79},{"text":"week","start":2547.79,"end":2548.03},{"text":"and","start":2548.03,"end":2548.19},{"text":"a","start":2548.19,"end":2548.23},{"text":"half,","start":2548.23,"end":2548.63},{"text":"and","start":2550.35,"end":2550.91},{"text":"also","start":2551.07,"end":2551.47},{"text":"want","start":2551.47,"end":2551.71},{"text":"to","start":2551.71,"end":2551.79},{"text":"congratulate","start":2551.79,"end":2552.71},{"text":"our","start":2554.11,"end":2554.19},{"text":"fellow","start":2554.19,"end":2554.59},{"text":"co-leads,","start":2554.59,"end":2555.31},{"text":"Daniel","start":2555.95,"end":2556.59},{"text":"and","start":2557.07,"end":2557.55},{"text":"Lisa","start":2557.71,"end":2558.11},{"text":"Lott,","start":2558.11,"end":2558.51},{"text":"for","start":2558.91,"end":2559.23},{"text":"the","start":2559.23,"end":2559.35},{"text":"work","start":2559.35,"end":2559.59},{"text":"that","start":2559.59,"end":2559.79},{"text":"they","start":2559.79,"end":2559.95},{"text":"have","start":2559.95,"end":2560.19},{"text":"done.","start":2560.19,"end":2560.59}]},{"text":"Today, we will present for the first time to the plenary the co-leads draft protocol on the prevention and resolution of tax disputes.","start":2562.19,"end":2571.47,"topics":[{"key":"cross-border-dispute-scope","label":"Scope of Cross-Border Tax Disputes","description":"Several delegations focused on defining what counts as a cross-border tax dispute and on clarifying related terms such as applicable tax instruments and allocation of taxing rights. This reflected concern that the protocol should be clearly limited to international tax disputes and avoid ambiguity that could create further disagreement."}],"words":[{"text":"Today,","start":2562.19,"end":2562.59},{"text":"we","start":2562.59,"end":2562.75},{"text":"will","start":2562.75,"end":2562.91},{"text":"present","start":2562.91,"end":2563.55},{"text":"for","start":2563.63,"end":2563.79},{"text":"the","start":2563.79,"end":2563.87},{"text":"first","start":2563.87,"end":2564.43},{"text":"time","start":2564.43,"end":2564.83},{"text":"to","start":2564.83,"end":2564.95},{"text":"the","start":2564.95,"end":2565.07},{"text":"plenary","start":2565.07,"end":2565.71},{"text":"the","start":2566.19,"end":2566.31},{"text":"co-leads","start":2566.31,"end":2566.99},{"text":"draft","start":2566.99,"end":2567.39},{"text":"protocol","start":2567.39,"end":2567.95},{"text":"on","start":2567.95,"end":2568.11},{"text":"the","start":2568.11,"end":2568.19},{"text":"prevention","start":2568.19,"end":2569.15},{"text":"and","start":2569.15,"end":2569.31},{"text":"resolution","start":2569.31,"end":2570.11},{"text":"of","start":2570.11,"end":2570.35},{"text":"tax","start":2570.51,"end":2570.79},{"text":"disputes.","start":2570.79,"end":2571.47}]},{"text":"And in that regard, I really want to say thanks to Eduardo, to Tricia, to Chetan, Rami, Katie, Maria, because it's a team effort.","start":2572.03,"end":2585.55,"topics":[],"words":[{"text":"And","start":2572.03,"end":2572.23},{"text":"in","start":2572.23,"end":2572.35},{"text":"that","start":2572.35,"end":2572.51},{"text":"regard,","start":2572.51,"end":2573.07},{"text":"I","start":2573.07,"end":2573.23},{"text":"really","start":2573.39,"end":2573.71},{"text":"want","start":2573.71,"end":2573.95},{"text":"to","start":2573.95,"end":2574.03},{"text":"say","start":2574.03,"end":2574.51},{"text":"thanks","start":2574.51,"end":2575.15},{"text":"to","start":2575.15,"end":2575.31},{"text":"Eduardo,","start":2575.39,"end":2576.19},{"text":"to","start":2578.19,"end":2578.31},{"text":"Tricia,","start":2578.31,"end":2578.83},{"text":"to","start":2579.07,"end":2579.23},{"text":"Chetan,","start":2579.39,"end":2580.03},{"text":"Rami,","start":2580.51,"end":2581.15},{"text":"Katie,","start":2581.63,"end":2582.35},{"text":"Maria,","start":2582.67,"end":2583.15},{"text":"because","start":2584.03,"end":2584.39},{"text":"it's","start":2584.39,"end":2584.63},{"text":"a","start":2584.63,"end":2584.67},{"text":"team","start":2584.67,"end":2584.91},{"text":"effort.","start":2584.91,"end":2585.55}]},{"text":"And to my dear colleague, Michael, for your brilliant insights, for keeping us on our toes, for your technical expertise, and just the collegial way in which we have worked.","start":2586.19,"end":2599.75,"topics":[],"words":[{"text":"And","start":2586.19,"end":2586.67},{"text":"to","start":2586.75,"end":2586.99},{"text":"my","start":2586.99,"end":2587.15},{"text":"dear","start":2587.15,"end":2587.47},{"text":"colleague,","start":2587.47,"end":2588.03},{"text":"Michael,","start":2588.35,"end":2589.15},{"text":"for","start":2590.03,"end":2590.19},{"text":"your","start":2590.19,"end":2590.67},{"text":"brilliant","start":2590.91,"end":2591.35},{"text":"insights,","start":2591.39,"end":2592.03},{"text":"for","start":2592.31,"end":2592.47},{"text":"keeping","start":2592.59,"end":2592.95},{"text":"us","start":2592.95,"end":2593.15},{"text":"on","start":2593.15,"end":2593.23},{"text":"our","start":2593.31,"end":2593.39},{"text":"toes,","start":2593.39,"end":2593.95},{"text":"for","start":2594.03,"end":2594.15},{"text":"your","start":2594.15,"end":2594.27},{"text":"technical","start":2594.27,"end":2594.75},{"text":"expertise,","start":2594.75,"end":2595.47},{"text":"and","start":2595.47,"end":2595.71},{"text":"just","start":2596.19,"end":2596.39},{"text":"the","start":2596.39,"end":2596.47},{"text":"collegial","start":2596.47,"end":2597.07},{"text":"way","start":2597.07,"end":2597.47},{"text":"in","start":2598.59,"end":2598.71},{"text":"which","start":2598.71,"end":2598.91},{"text":"we","start":2598.91,"end":2599.07},{"text":"have","start":2599.07,"end":2599.31},{"text":"worked.","start":2599.31,"end":2599.75}]},{"text":"I will firstly briefly explain how we arrived at this draft, the objectives for this session, and the overall architecture of the protocol.","start":2601.39,"end":2612.03,"topics":[{"key":"cross-border-dispute-scope","label":"Scope of Cross-Border Tax Disputes","description":"Several delegations focused on defining what counts as a cross-border tax dispute and on clarifying related terms such as applicable tax instruments and allocation of taxing rights. 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will then move into the substantive discussion of the provisions.","start":2612.83,"end":2616.91,"topics":[],"words":[{"text":"We","start":2612.83,"end":2612.99},{"text":"will","start":2612.99,"end":2613.15},{"text":"then","start":2613.15,"end":2613.39},{"text":"move","start":2613.39,"end":2613.71},{"text":"into","start":2613.71,"end":2614.11},{"text":"the","start":2614.11,"end":2614.19},{"text":"substantive","start":2614.19,"end":2614.91},{"text":"discussion","start":2614.91,"end":2615.71},{"text":"of","start":2615.87,"end":2616.03},{"text":"the","start":2616.03,"end":2616.15},{"text":"provisions.","start":2616.15,"end":2616.91}]},{"text":"Let me begin by briefly recalling how we arrived at the text before us 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this background, let me turn to what we hope to achieve during this session.","start":2891.83,"end":2897.67,"topics":[],"words":[{"text":"Against","start":2891.83,"end":2892.27},{"text":"this","start":2892.27,"end":2892.47},{"text":"background,","start":2892.47,"end":2893.27},{"text":"let","start":2893.51,"end":2893.75},{"text":"me","start":2893.75,"end":2893.91},{"text":"turn","start":2893.91,"end":2894.15},{"text":"to","start":2894.15,"end":2894.27},{"text":"what","start":2894.27,"end":2894.55},{"text":"we","start":2894.55,"end":2894.79},{"text":"hope","start":2894.79,"end":2895.11},{"text":"to","start":2895.35,"end":2895.47},{"text":"achieve","start":2895.47,"end":2896.07},{"text":"during","start":2896.07,"end":2896.47},{"text":"this","start":2896.55,"end":2897.15},{"text":"session.","start":2897.15,"end":2897.67}]},{"text":"So the 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purpose of this discussion is therefore different from earlier stages of our work.","start":2927.55,"end":2932.83,"topics":[],"words":[{"text":"The","start":2927.55,"end":2927.67},{"text":"purpose","start":2927.67,"end":2928.11},{"text":"of","start":2928.11,"end":2928.31},{"text":"this","start":2928.31,"end":2928.55},{"text":"discussion","start":2928.55,"end":2929.39},{"text":"is","start":2929.55,"end":2929.79},{"text":"therefore","start":2929.79,"end":2930.27},{"text":"different","start":2930.27,"end":2930.83},{"text":"from","start":2930.83,"end":2931.07},{"text":"earlier","start":2931.07,"end":2931.55},{"text":"stages","start":2931.55,"end":2932.03},{"text":"of","start":2932.03,"end":2932.19},{"text":"our","start":2932.19,"end":2932.27},{"text":"work.","start":2932.27,"end":2932.83}]},{"text":"We are no longer only asking, for example, whether a particular mechanism should be considered or what its broad features might 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also ask delegations to identify gaps, ambiguities, inconsistencies, or provisions that require further refinement or redrafting.","start":2963.07,"end":2973.31,"topics":[],"words":[{"text":"We'd","start":2963.07,"end":2963.39},{"text":"also","start":2963.39,"end":2963.79},{"text":"ask","start":2963.79,"end":2964.11},{"text":"delegations","start":2964.11,"end":2964.91},{"text":"to","start":2964.91,"end":2965.07},{"text":"identify","start":2965.07,"end":2965.79},{"text":"gaps,","start":2965.79,"end":2966.43},{"text":"ambiguities,","start":2966.67,"end":2967.71},{"text":"inconsistencies,","start":2967.71,"end":2969.07},{"text":"or","start":2969.39,"end":2969.59},{"text":"provisions","start":2969.59,"end":2970.31},{"text":"that","start":2970.31,"end":2970.51},{"text":"require","start":2970.51,"end":2970.83},{"text":"further","start":2970.83,"end":2971.35},{"text":"refinement","start":2971.35,"end":2972.19},{"text":"or","start":2972.19,"end":2972.47},{"text":"redrafting.","start":2972.47,"end":2973.31}]},{"text":"If a provision does not work, it would be particularly helpful to understand why and wherever possible and what alternative approach or formulations delegations would suggest.","start":2973.79,"end":2985.91,"topics":[],"words":[{"text":"If","start":2973.79,"end":2973.99},{"text":"a","start":2973.99,"end":2974.03},{"text":"provision","start":2974.03,"end":2974.67},{"text":"does","start":2974.67,"end":2974.91},{"text":"not","start":2974.91,"end":2975.15},{"text":"work,","start":2975.15,"end":2975.63},{"text":"it","start":2975.87,"end":2976.07},{"text":"would","start":2976.07,"end":2976.19},{"text":"be","start":2976.19,"end":2976.27},{"text":"particularly","start":2976.27,"end":2976.87},{"text":"helpful","start":2976.87,"end":2977.47},{"text":"to","start":2977.47,"end":2977.59},{"text":"understand","start":2977.59,"end":2978.27},{"text":"why","start":2978.27,"end":2978.67},{"text":"and","start":2979.15,"end":2979.31},{"text":"wherever","start":2979.31,"end":2979.79},{"text":"possible","start":2979.79,"end":2980.43},{"text":"and","start":2980.67,"end":2980.83},{"text":"what","start":2980.83,"end":2981.07},{"text":"alternative","start":2981.23,"end":2982.19},{"text":"approach","start":2982.19,"end":2982.75},{"text":"or","start":2982.75,"end":2982.99},{"text":"formulations","start":2982.99,"end":2984.03},{"text":"delegations","start":2984.03,"end":2984.91},{"text":"would","start":2985.07,"end":2985.31},{"text":"suggest.","start":2985.31,"end":2985.91}]},{"text":"The same applies to the alternatives and bracketed elements that remain in the draft.","start":2986.55,"end":2991.43,"topics":[],"words":[{"text":"The","start":2986.55,"end":2986.67},{"text":"same","start":2986.71,"end":2986.99},{"text":"applies","start":2986.99,"end":2987.43},{"text":"to","start":2987.43,"end":2987.51},{"text":"the","start":2987.51,"end":2987.63},{"text":"alternatives","start":2987.63,"end":2988.47},{"text":"and","start":2988.47,"end":2988.67},{"text":"bracketed","start":2988.67,"end":2989.27},{"text":"elements","start":2989.27,"end":2989.87},{"text":"that","start":2989.87,"end":2990.07},{"text":"remain","start":2990.07,"end":2990.47},{"text":"in","start":2990.47,"end":2990.71},{"text":"the","start":2990.71,"end":2990.79},{"text":"draft.","start":2990.79,"end":2991.43}]},{"text":"Those are areas where guidance from the plenary will be essential for the next iteration.","start":2991.75,"end":2996.87,"topics":[],"words":[{"text":"Those","start":2991.75,"end":2992.15},{"text":"are","start":2992.15,"end":2992.39},{"text":"areas","start":2992.39,"end":2992.95},{"text":"where","start":2992.95,"end":2993.11},{"text":"guidance","start":2993.11,"end":2993.63},{"text":"from","start":2993.63,"end":2993.83},{"text":"the","start":2993.83,"end":2993.91},{"text":"plenary","start":2993.91,"end":2994.43},{"text":"will","start":2994.43,"end":2994.59},{"text":"be","start":2994.59,"end":2994.79},{"text":"essential","start":2994.79,"end":2995.43},{"text":"for","start":2995.43,"end":2995.55},{"text":"the","start":2995.55,"end":2995.63},{"text":"next","start":2995.63,"end":2996.15},{"text":"iteration.","start":2996.15,"end":2996.87}]},{"text":"So, as much as possible, we would encourage interventions during this session to move from general observations to concrete guidance on the text.","start":2997.83,"end":3007.19,"topics":[],"words":[{"text":"So,","start":2997.83,"end":2998.39},{"text":"as","start":2998.39,"end":2998.55},{"text":"much","start":2998.55,"end":2998.79},{"text":"as","start":2998.79,"end":2998.95},{"text":"possible,","start":2998.95,"end":2999.59},{"text":"we","start":2999.83,"end":2999.99},{"text":"would","start":2999.99,"end":3000.15},{"text":"encourage","start":3000.15,"end":3000.63},{"text":"interventions","start":3000.63,"end":3001.51},{"text":"during","start":3001.51,"end":3001.83},{"text":"this","start":3001.83,"end":3002.03},{"text":"session","start":3002.03,"end":3002.63},{"text":"to","start":3002.79,"end":3002.95},{"text":"move","start":3002.95,"end":3003.43},{"text":"from","start":3003.43,"end":3003.75},{"text":"general","start":3003.75,"end":3004.15},{"text":"observations","start":3004.15,"end":3005.03},{"text":"to","start":3005.03,"end":3005.11},{"text":"concrete","start":3005.11,"end":3005.67},{"text":"guidance","start":3005.67,"end":3006.31},{"text":"on","start":3006.31,"end":3006.55},{"text":"the","start":3006.55,"end":3006.67},{"text":"text.","start":3006.67,"end":3007.19}]},{"text":"What should remain, what should change, what is missing, and how particular provisions might be improved.","start":3007.59,"end":3016.19,"topics":[],"words":[{"text":"What","start":3007.59,"end":3007.91},{"text":"should","start":3007.91,"end":3008.15},{"text":"remain,","start":3008.15,"end":3008.79},{"text":"what","start":3009.19,"end":3009.59},{"text":"should","start":3009.59,"end":3009.75},{"text":"change,","start":3009.75,"end":3010.31},{"text":"what","start":3010.79,"end":3011.11},{"text":"is","start":3011.11,"end":3011.27},{"text":"missing,","start":3011.27,"end":3011.83},{"text":"and","start":3012.39,"end":3012.63},{"text":"how","start":3012.63,"end":3012.79},{"text":"particular","start":3012.79,"end":3013.43},{"text":"provisions","start":3013.43,"end":3014.23},{"text":"might","start":3014.63,"end":3014.95},{"text":"be","start":3014.95,"end":3015.35},{"text":"improved.","start":3015.59,"end":3016.19}]},{"text":"Slide four, how is the draft protocol structured?","start":3017.75,"end":3021.79,"topics":[],"words":[{"text":"Slide","start":3017.75,"end":3018.11},{"text":"four,","start":3018.11,"end":3018.67},{"text":"how","start":3019.95,"end":3020.07},{"text":"is","start":3020.11,"end":3020.19},{"text":"the","start":3020.19,"end":3020.27},{"text":"draft","start":3020.27,"end":3020.51},{"text":"protocol","start":3020.51,"end":3021.07},{"text":"structured?","start":3021.07,"end":3021.79}]},{"text":"Chapters one to three.","start":3022.91,"end":3024.43,"topics":[],"words":[{"text":"Chapters","start":3022.91,"end":3023.55},{"text":"one","start":3023.55,"end":3023.87},{"text":"to","start":3023.87,"end":3023.99},{"text":"three.","start":3023.99,"end":3024.43}]},{"text":"And before turning to the individual provisions, let me briefly explain the structure of the draft.","start":3025.95,"end":3031.07,"topics":[],"words":[{"text":"And","start":3025.95,"end":3026.27},{"text":"before","start":3026.35,"end":3026.91},{"text":"turning","start":3026.91,"end":3027.39},{"text":"to","start":3027.39,"end":3027.47},{"text":"the","start":3027.47,"end":3027.59},{"text":"individual","start":3027.59,"end":3028.03},{"text":"provisions,","start":3028.03,"end":3028.51},{"text":"let","start":3028.51,"end":3028.63},{"text":"me","start":3028.63,"end":3028.83},{"text":"briefly","start":3028.83,"end":3029.15},{"text":"explain","start":3029.15,"end":3029.59},{"text":"the","start":3029.59,"end":3029.67},{"text":"structure","start":3029.67,"end":3030.27},{"text":"of","start":3030.27,"end":3030.43},{"text":"the","start":3030.43,"end":3030.55},{"text":"draft.","start":3030.55,"end":3031.07}]},{"text":"The protocol is organized into six chapters.","start":3031.71,"end":3035.71,"topics":[],"words":[{"text":"The","start":3031.71,"end":3031.79},{"text":"protocol","start":3031.79,"end":3032.43},{"text":"is","start":3032.51,"end":3032.91},{"text":"organized","start":3033.07,"end":3033.79},{"text":"into","start":3033.79,"end":3034.15},{"text":"six","start":3034.15,"end":3034.91},{"text":"chapters.","start":3034.99,"end":3035.71}]},{"text":"Chapter one covers the general provisions and at this stage contains the definitions needed for the operation of the instrument.","start":3036.75,"end":3045.55,"topics":[],"words":[{"text":"Chapter","start":3036.75,"end":3037.23},{"text":"one","start":3037.23,"end":3037.63},{"text":"covers","start":3038.19,"end":3038.59},{"text":"the","start":3038.59,"end":3038.71},{"text":"general","start":3038.71,"end":3039.11},{"text":"provisions","start":3039.11,"end":3039.87},{"text":"and","start":3039.95,"end":3040.23},{"text":"at","start":3040.23,"end":3040.35},{"text":"this","start":3040.35,"end":3040.63},{"text":"stage","start":3040.63,"end":3041.07},{"text":"contains","start":3041.07,"end":3041.63},{"text":"the","start":3041.63,"end":3041.71},{"text":"definitions","start":3041.71,"end":3042.67},{"text":"needed","start":3042.83,"end":3043.39},{"text":"for","start":3043.39,"end":3043.59},{"text":"the","start":3043.59,"end":3043.71},{"text":"operation","start":3043.71,"end":3044.43},{"text":"of","start":3044.43,"end":3044.55},{"text":"the","start":3044.55,"end":3044.63},{"text":"instrument.","start":3044.63,"end":3045.55}]},{"text":"Chapter two deals with dispute prevention.","start":3046.15,"end":3049.83,"topics":[],"words":[{"text":"Chapter","start":3046.15,"end":3046.55},{"text":"two","start":3046.55,"end":3047.03},{"text":"deals","start":3047.35,"end":3047.75},{"text":"with","start":3047.75,"end":3047.91},{"text":"dispute","start":3047.99,"end":3048.79},{"text":"prevention.","start":3048.87,"end":3049.83}]},{"text":"Its first section contains the individual prevention mechanisms that have emerged from our earlier discussions, APAs, advanced rulings, coordinated unilateral APAs, cooperative compliance arrangements, simultaneous audits, and joint audits.","start":3050.39,"end":3071.75,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."},{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"There was sustained discussion on tax-administration-led prevention tools such as simultaneous audits and joint audits. Speakers raised issues about legal feasibility, participation of foreign officials, whether all relevant jurisdictions must agree, and whether these audits truly function as dispute prevention mechanisms."},{"key":"transfer-pricing-information","label":"Transfer Pricing Information","description":"Transfer pricing was a recurring issue, especially in relation to APAs, comparability analysis, arm's-length outcomes, and access to supporting information. 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Questions focused on avoiding duplication, clarifying legal hierarchy, and ensuring the protocol can function alongside national legal systems and current treaty networks."},{"key":"capacity-building-support","label":"Capacity Building and Support","description":"Many interventions stressed that developing countries will need technical assistance, training, and institutional support to use the protocol effectively. Capacity building was presented not as an optional add-on, but as essential for implementing APAs, audits, mediation, and other mechanisms in practice."}],"words":[{"text":"The","start":3072.67,"end":3072.79},{"text":"second","start":3072.79,"end":3073.15},{"text":"section","start":3073.15,"end":3073.87},{"text":"then","start":3073.87,"end":3074.11},{"text":"contains","start":3074.11,"end":3074.67},{"text":"provisions","start":3074.67,"end":3075.27},{"text":"that","start":3075.27,"end":3075.43},{"text":"cuts","start":3075.43,"end":3075.79},{"text":"across","start":3075.79,"end":3076.59},{"text":"all","start":3076.67,"end":3076.91},{"text":"of","start":3076.91,"end":3076.99},{"text":"those","start":3076.99,"end":3077.23},{"text":"mechanisms,","start":3077.23,"end":3077.95},{"text":"including","start":3078.43,"end":3079.23},{"text":"their","start":3079.23,"end":3079.43},{"text":"relationship","start":3079.43,"end":3080.15},{"text":"with","start":3080.15,"end":3080.35},{"text":"other","start":3080.35,"end":3080.59},{"text":"mechanisms","start":3080.59,"end":3081.63},{"text":"and","start":3081.63,"end":3081.75},{"text":"domestic","start":3081.75,"end":3082.27},{"text":"procedures,","start":3082.27,"end":3083.07},{"text":"as","start":3083.47,"end":3083.71},{"text":"well","start":3083.71,"end":3083.95},{"text":"as","start":3083.95,"end":3084.15},{"text":"procedural","start":3084.15,"end":3084.91},{"text":"rules","start":3084.91,"end":3085.39},{"text":"and","start":3085.79,"end":3086.11},{"text":"capacity","start":3086.11,"end":3086.67},{"text":"building","start":3086.67,"end":3087.07},{"text":"elements","start":3087.07,"end":3087.63},{"text":"relevant","start":3087.63,"end":3088.31},{"text":"to","start":3088.31,"end":3088.39},{"text":"their","start":3088.39,"end":3088.67},{"text":"implementation.","start":3088.75,"end":3089.79}]},{"text":"Chapter three deals with dispute resolution.","start":3090.67,"end":3094.35,"topics":[],"words":[{"text":"Chapter","start":3090.67,"end":3091.07},{"text":"three","start":3091.07,"end":3091.71},{"text":"deals","start":3091.95,"end":3092.35},{"text":"with","start":3092.35,"end":3092.63},{"text":"dispute","start":3092.63,"end":3093.31},{"text":"resolution.","start":3093.31,"end":3094.35}]},{"text":"It contains the principal resolution mechanisms that have been discussed by the work streams, mutual agreement procedure, mediation, conciliation, and arbitration.","start":3094.99,"end":3110.51,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. 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now turn to the discussion of the articles.","start":3538.47,"end":3542.95,"topics":[],"words":[{"text":"With","start":3538.47,"end":3538.63},{"text":"those","start":3538.63,"end":3538.87},{"text":"considerations","start":3538.87,"end":3539.83},{"text":"in","start":3539.83,"end":3539.99},{"text":"mind,","start":3539.99,"end":3540.27},{"text":"let","start":3540.27,"end":3540.39},{"text":"us","start":3540.39,"end":3540.55},{"text":"now","start":3540.55,"end":3540.71},{"text":"turn","start":3540.71,"end":3541.07},{"text":"to","start":3541.07,"end":3541.27},{"text":"the","start":3541.27,"end":3541.35},{"text":"discussion","start":3541.35,"end":3541.87},{"text":"of","start":3541.87,"end":3541.99},{"text":"the","start":3541.99,"end":3542.11},{"text":"articles.","start":3542.11,"end":3542.95}]},{"text":"and beginning with the next slide, we will take the protocol in groups of 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want to stress that those questions are only intended as a guide.","start":3558.27,"end":3562.51,"topics":[],"words":[{"text":"I","start":3558.27,"end":3558.35},{"text":"want","start":3558.35,"end":3558.67},{"text":"to","start":3558.67,"end":3558.75},{"text":"stress","start":3558.75,"end":3559.15},{"text":"that","start":3559.15,"end":3559.31},{"text":"those","start":3559.31,"end":3559.63},{"text":"questions","start":3559.63,"end":3560.43},{"text":"are","start":3560.43,"end":3560.75},{"text":"only","start":3560.75,"end":3561.07},{"text":"intended","start":3561.07,"end":3561.71},{"text":"as","start":3561.71,"end":3561.91},{"text":"a","start":3561.91,"end":3561.95},{"text":"guide.","start":3561.95,"end":3562.51}]},{"text":"Delegations should not feel confined by 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I now give the floor to my colleague Michael to start the discussions of the 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do I flip the slides?","start":3874.11,"end":3875.15,"topics":[],"words":[{"text":"How","start":3874.11,"end":3874.19},{"text":"do","start":3874.23,"end":3874.31},{"text":"I","start":3874.39,"end":3874.43},{"text":"flip","start":3874.43,"end":3874.63},{"text":"the","start":3874.63,"end":3874.71},{"text":"slides?","start":3874.71,"end":3875.15}]},{"text":"Okay, because we are, we want to discuss both chapters, chapter one and chapter two, that therefore kindly ask to show us the next slide, 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some of the questions are a little bit repetitive.","start":4287.55,"end":4290.19,"topics":[],"words":[{"text":"So","start":4287.55,"end":4287.63},{"text":"some","start":4287.63,"end":4288.19},{"text":"of","start":4288.19,"end":4288.35},{"text":"the","start":4288.35,"end":4288.43},{"text":"questions","start":4288.43,"end":4288.91},{"text":"are","start":4288.91,"end":4288.99},{"text":"a","start":4288.99,"end":4289.03},{"text":"little","start":4289.03,"end":4289.23},{"text":"bit","start":4289.23,"end":4289.47},{"text":"repetitive.","start":4289.47,"end":4290.19}]},{"text":"That cannot be a surprise because the mechanism follow a common 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Thank you, Chair.","start":4649.63,"end":4650.67,"topics":[],"words":[{"text":"Thank","start":4649.63,"end":4649.79},{"text":"you.","start":4649.79,"end":4650.03},{"text":"Thank","start":4650.03,"end":4650.19},{"text":"you,","start":4650.19,"end":4650.27},{"text":"Chair.","start":4650.27,"end":4650.67}]},{"text":"Good morning, everybody.","start":4650.91,"end":4651.87,"topics":[],"words":[{"text":"Good","start":4650.91,"end":4651.03},{"text":"morning,","start":4651.03,"end":4651.31},{"text":"everybody.","start":4651.31,"end":4651.87}]},{"text":"I wish to congratulate the team for this excellent draft and some robust work, that solid work went behind and congratulate the entire team and under the stewardship of the Chair, 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as a lawyer myself, having done arbitration, investment arbitration, as well as other types of arbitration, and a tax lawyer for the last 30 years, I can tell you that this document, besides being a political document, is first and foremost, for me, a legal 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it's extremely important that whenever we have legal documents, extremely important to know what is the travail preparatoire behind the document.","start":4765.83,"end":4778.15,"topics":[{"key":"treaty-domestic-interaction","label":"Interaction with Treaties and Domestic Law","description":"Delegates examined how the protocol would interact with existing bilateral tax treaties, tax information exchange instruments, and domestic procedures. 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This reflected concern that the protocol should be clearly limited to international tax disputes and avoid ambiguity that could create further disagreement."}],"words":[{"text":"Now,","start":4872.15,"end":4872.27},{"text":"one","start":4872.27,"end":4872.47},{"text":"of","start":4872.47,"end":4872.55},{"text":"the","start":4872.55,"end":4872.63},{"text":"questions","start":4872.63,"end":4873.19},{"text":"I","start":4873.19,"end":4873.35},{"text":"saw","start":4873.35,"end":4873.47},{"text":"in","start":4873.47,"end":4873.83},{"text":"one","start":4873.83,"end":4873.99},{"text":"of","start":4873.99,"end":4874.07},{"text":"the","start":4874.07,"end":4874.15},{"text":"slides","start":4874.15,"end":4874.51},{"text":"there,","start":4874.51,"end":4874.87},{"text":"it's","start":4875.27,"end":4875.59},{"text":"about","start":4875.59,"end":4876.23},{"text":"the","start":4877.03,"end":4877.19},{"text":"definition.","start":4877.19,"end":4877.91}]},{"text":"Now, I've come across the number of terminology of words used sometimes probably loosely, but then we know what it means, what they mean.","start":4878.87,"end":4889.27,"topics":[],"words":[{"text":"Now,","start":4878.87,"end":4879.19},{"text":"I've","start":4879.99,"end":4880.39},{"text":"come","start":4880.39,"end":4880.55},{"text":"across","start":4880.55,"end":4881.19},{"text":"the","start":4881.35,"end":4881.43},{"text":"number","start":4881.43,"end":4881.91},{"text":"of","start":4881.91,"end":4881.99},{"text":"terminology","start":4882.63,"end":4883.67},{"text":"of","start":4883.71,"end":4883.91},{"text":"words","start":4883.91,"end":4884.39},{"text":"used","start":4884.39,"end":4885.03},{"text":"sometimes","start":4885.91,"end":4886.51},{"text":"probably","start":4886.51,"end":4886.83},{"text":"loosely,","start":4886.83,"end":4887.27},{"text":"but","start":4887.27,"end":4887.47},{"text":"then","start":4887.47,"end":4887.63},{"text":"we","start":4887.63,"end":4887.75},{"text":"know","start":4887.75,"end":4887.95},{"text":"what","start":4887.95,"end":4888.15},{"text":"it","start":4888.15,"end":4888.27},{"text":"means,","start":4888.27,"end":4888.59},{"text":"what","start":4888.59,"end":4888.75},{"text":"they","start":4888.75,"end":4888.87},{"text":"mean.","start":4888.87,"end":4889.27}]},{"text":"For example, the word mutual agreement is used a number of times to describe probably what is called a, I would say, an amicable process or solution.","start":4889.83,"end":4899.19,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. Several delegations suggested MAP should serve as the core dispute resolution mechanism because it already exists in many treaties and is more broadly accepted than arbitration or other ADR tools."}],"words":[{"text":"For","start":4889.83,"end":4889.95},{"text":"example,","start":4889.95,"end":4890.39},{"text":"the","start":4890.39,"end":4890.51},{"text":"word","start":4890.51,"end":4890.87},{"text":"mutual","start":4890.87,"end":4891.43},{"text":"agreement","start":4891.43,"end":4891.99},{"text":"is","start":4891.99,"end":4892.15},{"text":"used","start":4892.15,"end":4892.39},{"text":"a","start":4892.39,"end":4892.43},{"text":"number","start":4892.43,"end":4892.71},{"text":"of","start":4892.71,"end":4892.79},{"text":"times","start":4892.79,"end":4893.43},{"text":"to","start":4894.07,"end":4894.15},{"text":"describe","start":4894.15,"end":4894.59},{"text":"probably","start":4894.59,"end":4895.03},{"text":"what","start":4895.03,"end":4895.27},{"text":"is","start":4895.27,"end":4895.43},{"text":"called","start":4895.43,"end":4895.75},{"text":"a,","start":4896.07,"end":4896.11},{"text":"I","start":4896.11,"end":4896.23},{"text":"would","start":4896.23,"end":4896.47},{"text":"say,","start":4896.47,"end":4896.71},{"text":"an","start":4896.75,"end":4896.91},{"text":"amicable","start":4896.91,"end":4897.67},{"text":"process","start":4897.91,"end":4898.39},{"text":"or","start":4898.39,"end":4898.47},{"text":"solution.","start":4898.47,"end":4899.19}]},{"text":"But then there is a jargon which is used in dispute resolution, which is called a mutual agreement procedure, the MAP procedure, which we all know here in the room what MAP procedure means.","start":4900.27,"end":4913.39,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. Several delegations suggested MAP should serve as the core dispute resolution mechanism because it already exists in many treaties and is more broadly accepted than arbitration or other ADR tools."}],"words":[{"text":"But","start":4900.27,"end":4900.47},{"text":"then","start":4900.47,"end":4900.71},{"text":"there","start":4900.71,"end":4900.91},{"text":"is","start":4900.91,"end":4901.31},{"text":"a","start":4901.39,"end":4901.43},{"text":"jargon","start":4901.43,"end":4901.91},{"text":"which","start":4901.91,"end":4902.19},{"text":"is","start":4902.19,"end":4902.31},{"text":"used","start":4902.31,"end":4902.83},{"text":"in","start":4902.91,"end":4903.39},{"text":"dispute","start":4904.27,"end":4904.67},{"text":"resolution,","start":4904.67,"end":4905.47},{"text":"which","start":4905.83,"end":4906.03},{"text":"is","start":4906.03,"end":4906.19},{"text":"called","start":4906.19,"end":4906.43},{"text":"a","start":4906.43,"end":4906.47},{"text":"mutual","start":4906.47,"end":4907.11},{"text":"agreement","start":4907.23,"end":4907.67},{"text":"procedure,","start":4907.67,"end":4908.19},{"text":"the","start":4908.19,"end":4908.35},{"text":"MAP","start":4908.35,"end":4908.63},{"text":"procedure,","start":4908.63,"end":4909.11},{"text":"which","start":4909.11,"end":4909.47},{"text":"we","start":4909.55,"end":4909.87},{"text":"all","start":4909.87,"end":4910.11},{"text":"know","start":4910.11,"end":4910.35},{"text":"here","start":4910.35,"end":4910.55},{"text":"in","start":4910.55,"end":4910.67},{"text":"the","start":4910.67,"end":4910.75},{"text":"room","start":4910.75,"end":4911.15},{"text":"what","start":4911.35,"end":4911.79},{"text":"MAP","start":4912.03,"end":4912.35},{"text":"procedure","start":4912.43,"end":4912.91},{"text":"means.","start":4912.91,"end":4913.39}]},{"text":"So I think that if we're going to use the term, for example, in prevention mechanism where parties endeavor to conclude by mutual agreement, then what I would understand is some sort of an amicable solution there.","start":4914.03,"end":4930.43,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. Several delegations suggested MAP should serve as the core dispute resolution mechanism because it already exists in many treaties and is more broadly accepted than arbitration or other ADR tools."}],"words":[{"text":"So","start":4914.03,"end":4914.43},{"text":"I","start":4914.67,"end":4914.83},{"text":"think","start":4914.83,"end":4915.15},{"text":"that","start":4915.15,"end":4915.55},{"text":"if","start":4915.63,"end":4915.87},{"text":"we're","start":4915.87,"end":4916.03},{"text":"going","start":4916.03,"end":4916.27},{"text":"to","start":4916.27,"end":4916.39},{"text":"use","start":4916.39,"end":4916.71},{"text":"the","start":4916.71,"end":4916.83},{"text":"term,","start":4916.83,"end":4917.39},{"text":"for","start":4918.03,"end":4918.23},{"text":"example,","start":4918.23,"end":4918.75},{"text":"in","start":4919.55,"end":4920.27},{"text":"prevention","start":4920.27,"end":4920.79},{"text":"mechanism","start":4920.79,"end":4921.55},{"text":"where","start":4921.99,"end":4922.19},{"text":"parties","start":4922.19,"end":4922.63},{"text":"endeavor","start":4922.63,"end":4923.07},{"text":"to","start":4923.07,"end":4923.15},{"text":"conclude","start":4923.15,"end":4923.63},{"text":"by","start":4923.79,"end":4924.19},{"text":"mutual","start":4924.19,"end":4924.59},{"text":"agreement,","start":4924.59,"end":4925.31},{"text":"then","start":4926.19,"end":4926.59},{"text":"what","start":4926.91,"end":4927.23},{"text":"I","start":4927.23,"end":4927.39},{"text":"would","start":4927.39,"end":4927.59},{"text":"understand","start":4927.59,"end":4927.99},{"text":"is","start":4927.99,"end":4928.35},{"text":"some","start":4928.35,"end":4928.55},{"text":"sort","start":4928.55,"end":4928.75},{"text":"of","start":4928.75,"end":4928.83},{"text":"an","start":4928.83,"end":4928.95},{"text":"amicable","start":4928.95,"end":4929.47},{"text":"solution","start":4929.47,"end":4930.03},{"text":"there.","start":4930.03,"end":4930.43}]},{"text":"It would then begs the question whether we need to define what a mutual agreement procedure means so that there is no confusion for anyone looking at this document in the first place.","start":4931.31,"end":4946.35,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. Several delegations suggested MAP should serve as the core dispute resolution mechanism because it already exists in many treaties and is more broadly accepted than arbitration or other ADR tools."}],"words":[{"text":"It","start":4931.31,"end":4931.51},{"text":"would","start":4931.51,"end":4931.71},{"text":"then","start":4931.71,"end":4932.11},{"text":"begs","start":4932.51,"end":4932.75},{"text":"the","start":4932.75,"end":4932.83},{"text":"question","start":4932.83,"end":4933.11},{"text":"whether","start":4933.11,"end":4933.39},{"text":"we","start":4933.39,"end":4933.55},{"text":"need","start":4933.55,"end":4933.75},{"text":"to","start":4933.75,"end":4933.83},{"text":"define","start":4933.83,"end":4934.51},{"text":"what","start":4934.51,"end":4934.83},{"text":"a","start":4936.11,"end":4936.15},{"text":"mutual","start":4936.15,"end":4936.59},{"text":"agreement","start":4936.59,"end":4937.11},{"text":"procedure","start":4937.11,"end":4937.63},{"text":"means","start":4937.63,"end":4938.19},{"text":"so","start":4938.67,"end":4938.91},{"text":"that","start":4938.91,"end":4939.31},{"text":"there","start":4939.71,"end":4940.03},{"text":"is","start":4940.03,"end":4940.27},{"text":"no","start":4940.27,"end":4940.51},{"text":"confusion","start":4940.51,"end":4941.31},{"text":"for","start":4941.63,"end":4942.07},{"text":"anyone","start":4942.07,"end":4942.51},{"text":"looking","start":4942.51,"end":4942.79},{"text":"at","start":4942.79,"end":4942.87},{"text":"this","start":4942.87,"end":4943.07},{"text":"document","start":4943.07,"end":4943.71},{"text":"in","start":4945.39,"end":4945.47},{"text":"the","start":4945.47,"end":4945.59},{"text":"first","start":4945.59,"end":4945.87},{"text":"place.","start":4945.87,"end":4946.35}]},{"text":"So that would be one of the issues I'd like to raise when it comes to the definition, whether we should have a definition for mutual agreement procedure.","start":4946.99,"end":4959.59,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. Several delegations suggested MAP should serve as the core dispute resolution mechanism because it already exists in many treaties and is more broadly accepted than arbitration or other ADR tools."}],"words":[{"text":"So","start":4946.99,"end":4947.39},{"text":"that","start":4947.55,"end":4947.95},{"text":"would","start":4947.95,"end":4948.11},{"text":"be","start":4948.11,"end":4948.35},{"text":"one","start":4948.35,"end":4948.83},{"text":"of","start":4948.83,"end":4949.15},{"text":"the","start":4949.23,"end":4949.43},{"text":"issues","start":4949.87,"end":4950.27},{"text":"I'd","start":4950.35,"end":4950.63},{"text":"like","start":4950.63,"end":4950.83},{"text":"to","start":4951.31,"end":4951.51},{"text":"raise","start":4951.51,"end":4952.11},{"text":"when","start":4952.11,"end":4952.31},{"text":"it","start":4952.31,"end":4952.39},{"text":"comes","start":4952.39,"end":4952.83},{"text":"to","start":4952.83,"end":4953.15},{"text":"the","start":4954.47,"end":4954.75},{"text":"definition,","start":4955.19,"end":4956.43},{"text":"whether","start":4956.43,"end":4956.71},{"text":"we","start":4956.71,"end":4956.87},{"text":"should","start":4956.87,"end":4957.11},{"text":"have","start":4957.11,"end":4957.31},{"text":"a","start":4957.31,"end":4957.35},{"text":"definition","start":4957.35,"end":4957.99},{"text":"for","start":4957.99,"end":4958.15},{"text":"mutual","start":4958.15,"end":4958.71},{"text":"agreement","start":4958.71,"end":4959.03},{"text":"procedure.","start":4959.03,"end":4959.59}]},{"text":"One interesting thing is that probably this is one of the first documents I've come across which also provides for prevention mechanisms.","start":4961.19,"end":4972.15,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"One","start":4961.19,"end":4961.43},{"text":"interesting","start":4961.43,"end":4961.95},{"text":"thing","start":4961.95,"end":4962.11},{"text":"is","start":4962.11,"end":4962.19},{"text":"that","start":4962.19,"end":4962.35},{"text":"probably","start":4962.35,"end":4962.67},{"text":"this","start":4962.67,"end":4962.79},{"text":"is","start":4962.79,"end":4962.91},{"text":"one","start":4962.91,"end":4963.07},{"text":"of","start":4963.07,"end":4963.15},{"text":"the","start":4963.15,"end":4963.23},{"text":"first","start":4963.23,"end":4963.47},{"text":"documents","start":4963.47,"end":4963.95},{"text":"I've","start":4963.95,"end":4964.07},{"text":"come","start":4964.07,"end":4964.23},{"text":"across","start":4964.23,"end":4964.71},{"text":"which","start":4965.15,"end":4965.75},{"text":"also","start":4965.91,"end":4966.39},{"text":"provides","start":4966.39,"end":4967.19},{"text":"for","start":4967.19,"end":4968.07},{"text":"prevention","start":4969.91,"end":4970.87},{"text":"mechanisms.","start":4971.19,"end":4972.15}]},{"text":"Now, when it comes to bilateral advanced pricing arrangements or multilateral advanced pricing arrangements, essentially something that would involve a taxpayer, and the central authority there.","start":4972.71,"end":4987.59,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. 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that, I give the floor now to Germany.","start":5132.91,"end":5134.87,"topics":[],"words":[{"text":"With","start":5132.91,"end":5133.15},{"text":"that,","start":5133.15,"end":5133.39},{"text":"I","start":5133.39,"end":5133.43},{"text":"give","start":5133.43,"end":5133.59},{"text":"the","start":5133.59,"end":5133.67},{"text":"floor","start":5133.71,"end":5133.95},{"text":"now","start":5133.95,"end":5134.11},{"text":"to","start":5134.11,"end":5134.35},{"text":"Germany.","start":5134.43,"end":5134.87}]},{"text":"Germany, please.","start":5134.87,"end":5135.63,"topics":[],"words":[{"text":"Germany,","start":5134.87,"end":5135.23},{"text":"please.","start":5135.23,"end":5135.63}]}]}],"speaker":{"name":"Michael","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":10,"start":5137.75,"pageUrl":"/fr/asset/k1z/k1z1l552fv?lang=en&t=5138","paragraphs":[{"sentences":[{"text":"Thank you very much, Mr. Chair.","start":5137.75,"end":5139.59,"topics":[],"words":[{"text":"Thank","start":5137.75,"end":5137.91},{"text":"you","start":5137.91,"end":5137.99},{"text":"very","start":5137.99,"end":5138.15},{"text":"much,","start":5138.15,"end":5138.55},{"text":"Mr.","start":5138.71,"end":5139.11},{"text":"Chair.","start":5139.11,"end":5139.59}]},{"text":"Uh, good morning, colleagues.","start":5140.39,"end":5141.27,"topics":[],"words":[{"text":"Uh,","start":5140.39,"end":5140.43},{"text":"good","start":5140.43,"end":5140.55},{"text":"morning,","start":5140.55,"end":5140.79},{"text":"colleagues.","start":5140.79,"end":5141.27}]},{"text":"I would also like to start, uh, with expressing our appreciation for the work undertaken by the secretariat and the co-leads in preparing the draft protocol.","start":5141.27,"end":5149.75,"topics":[],"words":[{"text":"I","start":5141.27,"end":5141.35},{"text":"would","start":5141.35,"end":5141.51},{"text":"also","start":5141.51,"end":5141.75},{"text":"like","start":5141.75,"end":5141.91},{"text":"to","start":5141.91,"end":5142.07},{"text":"start,","start":5142.07,"end":5142.79},{"text":"uh,","start":5143.11,"end":5143.15},{"text":"with","start":5143.15,"end":5143.27},{"text":"expressing","start":5143.43,"end":5144.07},{"text":"our","start":5144.11,"end":5144.23},{"text":"appreciation","start":5144.23,"end":5145.35},{"text":"for","start":5145.35,"end":5145.51},{"text":"the","start":5145.51,"end":5145.63},{"text":"work","start":5145.63,"end":5145.83},{"text":"undertaken","start":5145.83,"end":5146.39},{"text":"by","start":5146.39,"end":5146.55},{"text":"the","start":5146.55,"end":5146.71},{"text":"secretariat","start":5146.71,"end":5147.31},{"text":"and","start":5147.31,"end":5147.43},{"text":"the","start":5147.43,"end":5147.51},{"text":"co-leads","start":5147.51,"end":5148.07},{"text":"in","start":5148.07,"end":5148.19},{"text":"preparing","start":5148.19,"end":5148.63},{"text":"the","start":5148.63,"end":5148.71},{"text":"draft","start":5148.71,"end":5149.07},{"text":"protocol.","start":5149.07,"end":5149.75}]},{"text":"Uh, we recognize the effort that has gone, uh, into creating a text that seeks to be both ambitious, and inclusive and welcome the ongoing effort to create a comprehensive framework.","start":5150.55,"end":5162.31,"topics":[],"words":[{"text":"Uh,","start":5150.55,"end":5150.59},{"text":"we","start":5150.59,"end":5150.79},{"text":"recognize","start":5150.79,"end":5151.35},{"text":"the","start":5151.35,"end":5151.43},{"text":"effort","start":5151.43,"end":5151.91},{"text":"that","start":5151.91,"end":5152.11},{"text":"has","start":5152.11,"end":5152.31},{"text":"gone,","start":5152.31,"end":5152.71},{"text":"uh,","start":5153.03,"end":5153.07},{"text":"into","start":5153.07,"end":5153.35},{"text":"creating","start":5153.35,"end":5153.83},{"text":"a","start":5153.83,"end":5153.87},{"text":"text","start":5153.87,"end":5154.35},{"text":"that","start":5154.35,"end":5154.63},{"text":"seeks","start":5154.63,"end":5155.27},{"text":"to","start":5155.27,"end":5155.35},{"text":"be","start":5155.35,"end":5155.51},{"text":"both","start":5155.51,"end":5155.83},{"text":"ambitious,","start":5155.87,"end":5156.63},{"text":"and","start":5157.11,"end":5157.27},{"text":"inclusive","start":5157.27,"end":5157.99},{"text":"and","start":5157.99,"end":5158.15},{"text":"welcome","start":5158.15,"end":5158.55},{"text":"the","start":5158.55,"end":5158.67},{"text":"ongoing","start":5158.67,"end":5159.43},{"text":"effort","start":5159.51,"end":5160.11},{"text":"to","start":5160.11,"end":5160.23},{"text":"create","start":5160.23,"end":5160.63},{"text":"a","start":5160.63,"end":5160.71},{"text":"comprehensive","start":5160.71,"end":5161.51},{"text":"framework.","start":5161.51,"end":5162.31}]},{"text":"On chapter one, Germany appreciates the approach to refer to tax information exchange instruments instead of incorporating additional specific provisions on the exchange of information into the protocol.","start":5162.95,"end":5175.99,"topics":[{"key":"treaty-domestic-interaction","label":"Interaction with Treaties and Domestic Law","description":"Delegates examined how the protocol would interact with existing bilateral tax treaties, tax information exchange instruments, and domestic procedures. 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Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"We","start":5197.91,"end":5198.15},{"text":"welcome","start":5198.15,"end":5198.55},{"text":"that","start":5198.55,"end":5198.79},{"text":"chapter","start":5198.79,"end":5199.11},{"text":"two","start":5199.11,"end":5199.35},{"text":"is","start":5199.35,"end":5199.51},{"text":"designed","start":5199.51,"end":5200.15},{"text":"as","start":5200.15,"end":5200.35},{"text":"a","start":5200.35,"end":5200.39},{"text":"flexible","start":5200.39,"end":5200.91},{"text":"toolbox.","start":5200.91,"end":5201.75}]},{"text":"of prevention mechanisms rather than a set of mandatory procedures.","start":5202.19,"end":5206.43,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"of","start":5202.19,"end":5202.35},{"text":"prevention","start":5202.35,"end":5202.87},{"text":"mechanisms","start":5202.87,"end":5203.71},{"text":"rather","start":5203.71,"end":5204.03},{"text":"than","start":5204.03,"end":5204.27},{"text":"a","start":5204.27,"end":5204.35},{"text":"set","start":5204.35,"end":5204.63},{"text":"of","start":5204.63,"end":5204.75},{"text":"mandatory","start":5204.75,"end":5205.47},{"text":"procedures.","start":5205.47,"end":5206.43}]},{"text":"This respects different legal frameworks and administrative capacities while still encouraging broad participation.","start":5206.99,"end":5215.87,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."},{"key":"capacity-building-support","label":"Capacity Building and Support","description":"Many interventions stressed that developing countries will need technical assistance, training, and institutional support to use the protocol effectively. Capacity building was presented not as an optional add-on, but as essential for implementing APAs, audits, mediation, and other mechanisms in practice."},{"key":"treaty-domestic-interaction","label":"Interaction with Treaties and Domestic Law","description":"Delegates examined how the protocol would interact with existing bilateral tax treaties, tax information exchange instruments, and domestic procedures. Questions focused on avoiding duplication, clarifying legal hierarchy, and ensuring the protocol can function alongside national legal systems and current treaty networks."}],"words":[{"text":"This","start":5206.99,"end":5207.23},{"text":"respects","start":5207.23,"end":5207.95},{"text":"different","start":5207.95,"end":5208.39},{"text":"legal","start":5208.39,"end":5208.67},{"text":"frameworks","start":5208.67,"end":5209.47},{"text":"and","start":5209.47,"end":5209.71},{"text":"administrative","start":5209.71,"end":5210.51},{"text":"capacities","start":5210.87,"end":5212.39},{"text":"while","start":5212.39,"end":5212.71},{"text":"still","start":5212.71,"end":5213.31},{"text":"encouraging","start":5213.67,"end":5214.35},{"text":"broad","start":5214.35,"end":5214.75},{"text":"participation.","start":5214.75,"end":5215.87}]},{"text":"I have two comments in particular.","start":5216.67,"end":5218.19,"topics":[],"words":[{"text":"I","start":5216.67,"end":5216.79},{"text":"have","start":5216.79,"end":5216.99},{"text":"two","start":5216.99,"end":5217.15},{"text":"comments","start":5217.15,"end":5217.47},{"text":"in","start":5217.47,"end":5217.55},{"text":"particular.","start":5217.55,"end":5218.19}]},{"text":"We understand the reference to supporting analysis in Articles 2.1 to 2.3 as central to the effectiveness of the mechanisms.","start":5218.19,"end":5228.83,"topics":[{"key":"transfer-pricing-information","label":"Transfer Pricing Information","description":"Transfer pricing was a recurring issue, especially in relation to APAs, comparability analysis, arm's-length outcomes, and access to supporting information. Delegates also highlighted the proposed task force on improving access to transfer pricing information as important for making prevention mechanisms workable for developing countries."}],"words":[{"text":"We","start":5218.19,"end":5218.43},{"text":"understand","start":5218.43,"end":5219.15},{"text":"the","start":5219.15,"end":5219.39},{"text":"reference","start":5219.39,"end":5219.87},{"text":"to","start":5219.87,"end":5220.03},{"text":"supporting","start":5220.03,"end":5220.75},{"text":"analysis","start":5220.75,"end":5221.55},{"text":"in","start":5221.55,"end":5221.71},{"text":"Articles","start":5221.71,"end":5222.43},{"text":"2.1","start":5222.75,"end":5223.71},{"text":"to","start":5223.71,"end":5223.87},{"text":"2.3","start":5223.95,"end":5225.07},{"text":"as","start":5225.63,"end":5225.83},{"text":"central","start":5225.83,"end":5226.35},{"text":"to","start":5226.35,"end":5226.51},{"text":"the","start":5226.51,"end":5226.63},{"text":"effectiveness","start":5226.63,"end":5227.63},{"text":"of","start":5227.63,"end":5227.79},{"text":"the","start":5227.79,"end":5227.87},{"text":"mechanisms.","start":5227.87,"end":5228.83}]},{"text":"From our perspective, it would be helpful to clarify that this analysis should at a minimum cover a functional and risk analysis that clearly sets out the factual profile of the transactions together with a comparability analysis that demonstrates the arm's length nature of the proposed method and outcome.","start":5229.19,"end":5249.35,"topics":[{"key":"transfer-pricing-information","label":"Transfer Pricing Information","description":"Transfer pricing was a recurring issue, especially in relation to APAs, comparability analysis, arm's-length outcomes, and access to supporting information. Delegates also highlighted the proposed task force on improving access to transfer pricing information as important for making prevention mechanisms workable for developing countries."}],"words":[{"text":"From","start":5229.19,"end":5229.51},{"text":"our","start":5229.51,"end":5229.75},{"text":"perspective,","start":5229.75,"end":5230.55},{"text":"it","start":5230.55,"end":5230.79},{"text":"would","start":5230.79,"end":5230.95},{"text":"be","start":5230.95,"end":5231.11},{"text":"helpful","start":5231.11,"end":5231.51},{"text":"to","start":5231.51,"end":5231.63},{"text":"clarify","start":5231.63,"end":5232.47},{"text":"that","start":5232.47,"end":5232.67},{"text":"this","start":5232.67,"end":5232.95},{"text":"analysis","start":5232.95,"end":5233.51},{"text":"should","start":5233.51,"end":5233.83},{"text":"at","start":5233.83,"end":5233.95},{"text":"a","start":5233.95,"end":5233.99},{"text":"minimum","start":5233.99,"end":5234.79},{"text":"cover","start":5235.19,"end":5235.67},{"text":"a","start":5235.67,"end":5235.71},{"text":"functional","start":5235.71,"end":5236.23},{"text":"and","start":5236.23,"end":5236.39},{"text":"risk","start":5236.39,"end":5236.71},{"text":"analysis","start":5236.71,"end":5237.51},{"text":"that","start":5237.51,"end":5237.75},{"text":"clearly","start":5237.75,"end":5238.07},{"text":"sets","start":5238.07,"end":5238.47},{"text":"out","start":5238.55,"end":5238.67},{"text":"the","start":5238.67,"end":5238.79},{"text":"factual","start":5238.79,"end":5239.27},{"text":"profile","start":5239.27,"end":5239.95},{"text":"of","start":5239.99,"end":5240.15},{"text":"the","start":5240.15,"end":5240.23},{"text":"transactions","start":5240.23,"end":5241.35},{"text":"together","start":5241.91,"end":5242.39},{"text":"with","start":5242.39,"end":5242.55},{"text":"a","start":5242.55,"end":5242.63},{"text":"comparability","start":5242.63,"end":5243.51},{"text":"analysis","start":5243.51,"end":5244.15},{"text":"that","start":5244.15,"end":5244.31},{"text":"demonstrates","start":5244.31,"end":5245.11},{"text":"the","start":5245.15,"end":5245.27},{"text":"arm's","start":5245.27,"end":5245.75},{"text":"length","start":5245.75,"end":5246.23},{"text":"nature","start":5246.23,"end":5246.79},{"text":"of","start":5246.79,"end":5246.95},{"text":"the","start":5246.95,"end":5247.07},{"text":"proposed","start":5247.07,"end":5247.79},{"text":"method","start":5247.79,"end":5248.39},{"text":"and","start":5248.39,"end":5248.71},{"text":"outcome.","start":5248.71,"end":5249.35}]},{"text":"And Article 2.8 already foresees a general 24-month best efforts timeframe, which Germany welcomes, but experience with APAs and complex examinations shows that timelines alone are often not enough to ensure timely completion.","start":5250.87,"end":5271.07,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."},{"key":"transfer-pricing-information","label":"Transfer Pricing Information","description":"Transfer pricing was a recurring issue, especially in relation to APAs, comparability analysis, arm's-length outcomes, and access to supporting information. Delegates also highlighted the proposed task force on improving access to transfer pricing information as important for making prevention mechanisms workable for developing countries."}],"words":[{"text":"And","start":5250.87,"end":5251.27},{"text":"Article","start":5251.87,"end":5252.35},{"text":"2.8","start":5252.35,"end":5253.95},{"text":"already","start":5254.19,"end":5254.59},{"text":"foresees","start":5254.59,"end":5255.31},{"text":"a","start":5255.31,"end":5255.39},{"text":"general","start":5255.39,"end":5255.87},{"text":"24-month","start":5255.87,"end":5257.63},{"text":"best","start":5257.71,"end":5258.11},{"text":"efforts","start":5258.11,"end":5258.59},{"text":"timeframe,","start":5258.59,"end":5259.55},{"text":"which","start":5259.87,"end":5260.19},{"text":"Germany","start":5260.19,"end":5260.67},{"text":"welcomes,","start":5260.67,"end":5261.47},{"text":"but","start":5261.55,"end":5261.79},{"text":"experience","start":5261.79,"end":5262.43},{"text":"with","start":5262.43,"end":5262.75},{"text":"APAs","start":5262.79,"end":5263.71},{"text":"and","start":5263.71,"end":5263.87},{"text":"complex","start":5263.87,"end":5264.35},{"text":"examinations","start":5264.35,"end":5265.15},{"text":"shows","start":5265.15,"end":5265.87},{"text":"that","start":5266.19,"end":5266.43},{"text":"timelines","start":5266.43,"end":5267.19},{"text":"alone","start":5267.19,"end":5267.71},{"text":"are","start":5267.71,"end":5267.91},{"text":"often","start":5267.91,"end":5268.55},{"text":"not","start":5268.55,"end":5268.75},{"text":"enough","start":5268.75,"end":5269.07},{"text":"to","start":5269.07,"end":5269.23},{"text":"ensure","start":5269.27,"end":5269.63},{"text":"timely","start":5269.63,"end":5270.11},{"text":"completion.","start":5270.11,"end":5271.07}]},{"text":"So we would support language encouraging competent authorities and taxpayers to agree where appropriate on a project plan for prevention mechanisms, including key milestones.","start":5271.47,"end":5284.75,"topics":[{"key":"capacity-building-support","label":"Capacity Building and Support","description":"Many interventions stressed that developing countries will need technical assistance, training, and institutional support to use the protocol effectively. Capacity building was presented not as an optional add-on, but as essential for implementing APAs, audits, mediation, and other mechanisms in practice."}],"words":[{"text":"So","start":5271.47,"end":5271.67},{"text":"we","start":5271.67,"end":5271.87},{"text":"would","start":5271.87,"end":5272.11},{"text":"support","start":5272.51,"end":5273.03},{"text":"language","start":5273.03,"end":5273.55},{"text":"encouraging","start":5273.55,"end":5274.43},{"text":"competent","start":5274.43,"end":5274.99},{"text":"authorities","start":5274.99,"end":5275.79},{"text":"and","start":5275.79,"end":5275.99},{"text":"taxpayers","start":5275.99,"end":5276.59},{"text":"to","start":5276.59,"end":5276.71},{"text":"agree","start":5276.71,"end":5277.31},{"text":"where","start":5277.63,"end":5278.11},{"text":"appropriate","start":5278.19,"end":5279.23},{"text":"on","start":5279.79,"end":5279.99},{"text":"a","start":5279.99,"end":5280.03},{"text":"project","start":5280.03,"end":5280.51},{"text":"plan","start":5280.51,"end":5280.87},{"text":"for","start":5280.87,"end":5280.99},{"text":"prevention","start":5280.99,"end":5281.71},{"text":"mechanisms,","start":5281.83,"end":5282.35},{"text":"including","start":5282.35,"end":5282.99},{"text":"key","start":5283.23,"end":5283.55},{"text":"milestones.","start":5283.55,"end":5284.75}]},{"text":"I thank you.","start":5284.99,"end":5285.63,"topics":[],"words":[{"text":"I","start":5284.99,"end":5285.15},{"text":"thank","start":5285.15,"end":5285.47},{"text":"you.","start":5285.47,"end":5285.63}]}]}],"speaker":{"name":null,"affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Representative"}},{"statement_number":11,"start":5290.51,"pageUrl":"/fr/asset/k1z/k1z1l552fv?lang=en&t=5291","paragraphs":[{"sentences":[{"text":"Thank you, Germany.","start":5290.51,"end":5291.47,"topics":[],"words":[{"text":"Thank","start":5290.51,"end":5290.75},{"text":"you,","start":5290.75,"end":5290.83},{"text":"Germany.","start":5290.83,"end":5291.47}]},{"text":"Malaysia is next.","start":5291.63,"end":5293.07,"topics":[],"words":[{"text":"Malaysia","start":5291.63,"end":5292.19},{"text":"is","start":5292.19,"end":5292.43},{"text":"next.","start":5292.43,"end":5293.07}]},{"text":"Malaysia, please.","start":5293.39,"end":5294.43,"topics":[],"words":[{"text":"Malaysia,","start":5293.39,"end":5293.95},{"text":"please.","start":5293.95,"end":5294.43}]}]}],"speaker":{"name":"Michael","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":12,"start":5295.11,"pageUrl":"/fr/asset/k1z/k1z1l552fv?lang=en&t=5296","paragraphs":[{"sentences":[{"text":"Thank you, Chair. And I join the floor in appreciating the work done by the Secretariat and co-lead in preparing the draft protocol.","start":5295.11,"end":5305.15,"topics":[],"words":[{"text":"Thank","start":5295.11,"end":5295.47},{"text":"you,","start":5295.47,"end":5295.63},{"text":"Chair.","start":5295.63,"end":5296.27},{"text":"And","start":5296.27,"end":5296.67},{"text":"I","start":5296.91,"end":5297.07},{"text":"join","start":5297.07,"end":5297.47},{"text":"the","start":5297.47,"end":5297.55},{"text":"floor","start":5297.55,"end":5298.11},{"text":"in","start":5298.11,"end":5298.51},{"text":"appreciating","start":5298.67,"end":5299.23},{"text":"the","start":5299.23,"end":5299.35},{"text":"work","start":5299.35,"end":5299.55},{"text":"done","start":5299.55,"end":5299.87},{"text":"by","start":5299.87,"end":5300.03},{"text":"the","start":5300.03,"end":5300.19},{"text":"Secretariat","start":5300.75,"end":5301.63},{"text":"and","start":5301.63,"end":5301.79},{"text":"co-lead","start":5301.79,"end":5302.27},{"text":"in","start":5302.27,"end":5302.51},{"text":"preparing","start":5302.51,"end":5303.31},{"text":"the","start":5304.07,"end":5304.11},{"text":"draft","start":5304.19,"end":5304.55},{"text":"protocol.","start":5304.55,"end":5305.15}]},{"text":"So Malaysia welcomes the draft protocol on the prevention and resolution of tax disputes and supports its objective of enhancing tax certainty, preventing international tax disputes and strengthening cooperation among tax administrations.","start":5305.31,"end":5318.43,"topics":[{"key":"cross-border-dispute-scope","label":"Scope of Cross-Border Tax Disputes","description":"Several delegations focused on defining what counts as a cross-border tax dispute and on clarifying related terms such as applicable tax instruments and allocation of taxing rights. This reflected concern that the protocol should be clearly limited to international tax disputes and avoid ambiguity that could create further disagreement."}],"words":[{"text":"So","start":5305.31,"end":5305.63},{"text":"Malaysia","start":5305.63,"end":5306.03},{"text":"welcomes","start":5306.03,"end":5306.43},{"text":"the","start":5306.43,"end":5306.51},{"text":"draft","start":5306.51,"end":5306.83},{"text":"protocol","start":5306.83,"end":5307.31},{"text":"on","start":5307.31,"end":5307.39},{"text":"the","start":5307.39,"end":5307.51},{"text":"prevention","start":5307.51,"end":5308.03},{"text":"and","start":5308.03,"end":5308.15},{"text":"resolution","start":5308.15,"end":5308.75},{"text":"of","start":5308.75,"end":5308.91},{"text":"tax","start":5308.91,"end":5309.15},{"text":"disputes","start":5309.15,"end":5309.79},{"text":"and","start":5309.79,"end":5310.03},{"text":"supports","start":5310.03,"end":5310.51},{"text":"its","start":5310.51,"end":5310.67},{"text":"objective","start":5310.71,"end":5311.47},{"text":"of","start":5311.87,"end":5312.07},{"text":"enhancing","start":5312.07,"end":5312.59},{"text":"tax","start":5312.91,"end":5313.15},{"text":"certainty,","start":5313.31,"end":5313.95},{"text":"preventing","start":5313.95,"end":5314.39},{"text":"international","start":5314.39,"end":5314.91},{"text":"tax","start":5314.91,"end":5315.11},{"text":"disputes","start":5315.11,"end":5315.63},{"text":"and","start":5315.63,"end":5315.91},{"text":"strengthening","start":5315.91,"end":5316.35},{"text":"cooperation","start":5316.35,"end":5316.91},{"text":"among","start":5316.91,"end":5317.15},{"text":"tax","start":5317.15,"end":5317.47},{"text":"administrations.","start":5317.47,"end":5318.43}]},{"text":"We seek clarification on how this specific protocol interacts with existing international tax certainty and dispute resolution mechanisms to avoid potential duplication of procedures, pursue similar objectives and incorporate conceptually similar mechanisms.","start":5318.99,"end":5333.07,"topics":[{"key":"treaty-domestic-interaction","label":"Interaction with Treaties and Domestic Law","description":"Delegates examined how the protocol would interact with existing bilateral tax treaties, tax information exchange instruments, and domestic procedures. Questions focused on avoiding duplication, clarifying legal hierarchy, and ensuring the protocol can function alongside national legal systems and current treaty networks."}],"words":[{"text":"We","start":5318.99,"end":5319.39},{"text":"seek","start":5319.39,"end":5319.59},{"text":"clarification","start":5319.59,"end":5320.35},{"text":"on","start":5320.35,"end":5320.43},{"text":"how","start":5320.43,"end":5320.67},{"text":"this","start":5320.67,"end":5320.95},{"text":"specific","start":5320.95,"end":5321.43},{"text":"protocol","start":5321.43,"end":5321.87},{"text":"interacts","start":5321.87,"end":5322.43},{"text":"with","start":5322.43,"end":5322.67},{"text":"existing","start":5322.75,"end":5323.27},{"text":"international","start":5323.27,"end":5323.87},{"text":"tax","start":5323.87,"end":5324.23},{"text":"certainty","start":5324.23,"end":5324.75},{"text":"and","start":5324.75,"end":5324.87},{"text":"dispute","start":5324.87,"end":5325.19},{"text":"resolution","start":5325.19,"end":5325.71},{"text":"mechanisms","start":5325.71,"end":5326.43},{"text":"to","start":5326.83,"end":5326.95},{"text":"avoid","start":5326.95,"end":5327.15},{"text":"potential","start":5327.15,"end":5327.63},{"text":"duplication","start":5327.63,"end":5328.27},{"text":"of","start":5328.27,"end":5328.35},{"text":"procedures,","start":5328.35,"end":5329.15},{"text":"pursue","start":5329.39,"end":5329.79},{"text":"similar","start":5329.79,"end":5330.07},{"text":"objectives","start":5330.07,"end":5330.59},{"text":"and","start":5330.59,"end":5330.79},{"text":"incorporate","start":5330.79,"end":5331.31},{"text":"conceptually","start":5331.31,"end":5331.95},{"text":"similar","start":5331.95,"end":5332.35},{"text":"mechanisms.","start":5332.35,"end":5333.07}]},{"text":"Malaysia welcomes a more detailed explanation on how to align existing agreements currently in force with the Convention and the Protocol.","start":5333.75,"end":5340.51,"topics":[{"key":"treaty-domestic-interaction","label":"Interaction with Treaties and Domestic Law","description":"Delegates examined how the protocol would interact with existing bilateral tax treaties, tax information exchange instruments, and domestic procedures. Questions focused on avoiding duplication, clarifying legal hierarchy, and ensuring the protocol can function alongside national legal systems and current treaty networks."}],"words":[{"text":"Malaysia","start":5333.75,"end":5334.03},{"text":"welcomes","start":5334.03,"end":5334.43},{"text":"a","start":5334.43,"end":5334.51},{"text":"more","start":5334.51,"end":5334.75},{"text":"detailed","start":5334.75,"end":5335.23},{"text":"explanation","start":5335.23,"end":5335.87},{"text":"on","start":5335.87,"end":5335.95},{"text":"how","start":5335.95,"end":5336.19},{"text":"to","start":5336.19,"end":5336.31},{"text":"align","start":5336.31,"end":5336.67},{"text":"existing","start":5336.67,"end":5337.19},{"text":"agreements","start":5337.19,"end":5337.79},{"text":"currently","start":5337.79,"end":5338.19},{"text":"in","start":5338.19,"end":5338.35},{"text":"force","start":5338.35,"end":5338.71},{"text":"with","start":5338.71,"end":5338.87},{"text":"the","start":5338.87,"end":5338.95},{"text":"Convention","start":5338.95,"end":5339.55},{"text":"and","start":5339.55,"end":5339.71},{"text":"the","start":5339.71,"end":5339.79},{"text":"Protocol.","start":5339.79,"end":5340.51}]},{"text":"Under Chapter 2, paragraph 5 of Article 2.3 mentioned that if a party that took part in the coordinated procedure decides not to enter into the unilateral APA, the provision only requires notification of that decision.","start":5341.43,"end":5354.67,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. 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Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."}],"words":[{"text":"However,","start":5354.91,"end":5355.39},{"text":"no","start":5355.39,"end":5355.63},{"text":"details","start":5355.63,"end":5356.03},{"text":"are","start":5356.03,"end":5356.11},{"text":"provided","start":5356.11,"end":5356.67},{"text":"regarding","start":5356.67,"end":5357.11},{"text":"whether","start":5357.11,"end":5357.47},{"text":"the","start":5357.47,"end":5357.67},{"text":"other","start":5357.67,"end":5357.87},{"text":"parties","start":5357.87,"end":5358.43},{"text":"may","start":5358.43,"end":5358.59},{"text":"pursue","start":5358.59,"end":5359.15},{"text":"or","start":5359.15,"end":5359.31},{"text":"terminate","start":5359.31,"end":5359.71},{"text":"the","start":5359.71,"end":5359.83},{"text":"effort","start":5359.83,"end":5360.35},{"text":"entirely.","start":5360.35,"end":5361.07}]},{"text":"The provision appears to require only notification not termination of the process of the other party.","start":5361.39,"end":5366.99,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. 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the United Arab Emirates is next.","start":5583.03,"end":5587.59,"topics":[],"words":[{"text":"So,","start":5583.03,"end":5583.31},{"text":"the","start":5585.11,"end":5585.27},{"text":"United","start":5585.27,"end":5585.75},{"text":"Arab","start":5585.75,"end":5586.15},{"text":"Emirates","start":5586.31,"end":5586.95},{"text":"is","start":5587.03,"end":5587.19},{"text":"next.","start":5587.19,"end":5587.59}]}]}],"speaker":{"name":"Michael","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":14,"start":5589.07,"pageUrl":"/fr/asset/k1z/k1z1l552fv?lang=en&t=5590","paragraphs":[{"sentences":[{"text":"Thank you, co-leads.","start":5589.07,"end":5590.59,"topics":[],"words":[{"text":"Thank","start":5589.07,"end":5589.31},{"text":"you,","start":5589.31,"end":5589.55},{"text":"co-leads.","start":5589.55,"end":5590.59}]},{"text":"I would like to echo the sentiments from the earlier delegates and interventions about this 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draft.","start":5597.91,"end":5599.79,"topics":[],"words":[{"text":"I","start":5597.91,"end":5597.95},{"text":"think","start":5597.95,"end":5598.11},{"text":"it","start":5598.11,"end":5598.59},{"text":"is","start":5598.63,"end":5598.83},{"text":"a","start":5598.83,"end":5598.87},{"text":"very","start":5598.87,"end":5599.11},{"text":"good","start":5599.11,"end":5599.27},{"text":"draft.","start":5599.27,"end":5599.79}]},{"text":"I think it is a solid basis for discussion.","start":5599.79,"end":5602.67,"topics":[],"words":[{"text":"I","start":5599.79,"end":5599.95},{"text":"think","start":5600.11,"end":5600.27},{"text":"it","start":5600.27,"end":5600.35},{"text":"is","start":5600.35,"end":5600.47},{"text":"a","start":5600.47,"end":5600.51},{"text":"solid","start":5600.51,"end":5600.83},{"text":"basis","start":5600.83,"end":5601.31},{"text":"for","start":5601.31,"end":5601.63},{"text":"discussion.","start":5602.11,"end":5602.67}]},{"text":"Once again, thank you for all the effort that has gone into producing this draft.","start":5602.67,"end":5606.99,"topics":[],"words":[{"text":"Once","start":5602.67,"end":5603.03},{"text":"again,","start":5603.03,"end":5603.39},{"text":"thank","start":5603.63,"end":5603.91},{"text":"you","start":5603.91,"end":5603.99},{"text":"for","start":5603.99,"end":5604.19},{"text":"all","start":5604.19,"end":5604.27},{"text":"the","start":5604.27,"end":5604.39},{"text":"effort","start":5604.39,"end":5604.63},{"text":"that","start":5604.63,"end":5604.75},{"text":"has","start":5604.75,"end":5604.87},{"text":"gone","start":5604.87,"end":5605.15},{"text":"into","start":5605.79,"end":5606.11},{"text":"producing","start":5606.11,"end":5606.47},{"text":"this","start":5606.47,"end":5606.63},{"text":"draft.","start":5606.63,"end":5606.99}]},{"text":"Just on the chapter on dispute prevention, specifically on transfer pricing, bilateral and multilateral, APAs.","start":5607.71,"end":5617.79,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."},{"key":"transfer-pricing-information","label":"Transfer Pricing Information","description":"Transfer pricing was a recurring issue, especially in relation to APAs, comparability analysis, arm's-length outcomes, and access to supporting information. Delegates also highlighted the proposed task force on improving access to transfer pricing information as important for making prevention mechanisms workable for developing countries."}],"words":[{"text":"Just","start":5607.71,"end":5608.03},{"text":"on","start":5608.19,"end":5608.75},{"text":"the","start":5610.35,"end":5610.47},{"text":"chapter","start":5610.47,"end":5611.19},{"text":"on","start":5611.19,"end":5611.31},{"text":"dispute","start":5611.31,"end":5611.91},{"text":"prevention,","start":5611.91,"end":5612.59},{"text":"specifically","start":5612.83,"end":5613.55},{"text":"on","start":5613.55,"end":5613.87},{"text":"transfer","start":5613.87,"end":5614.39},{"text":"pricing,","start":5614.39,"end":5614.75},{"text":"bilateral","start":5614.75,"end":5615.47},{"text":"and","start":5615.47,"end":5615.63},{"text":"multilateral,","start":5615.63,"end":5616.43},{"text":"APAs.","start":5616.87,"end":5617.79}]},{"text":"We noted the draft does mention that it can be pursued for specified taxable periods.","start":5617.79,"end":5624.99,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. 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we have possible reasons for the rejection of any of the mechanisms.","start":5769.75,"end":5778.79,"topics":[],"words":[{"text":"So","start":5769.75,"end":5770.07},{"text":"we","start":5771.35,"end":5771.67},{"text":"have","start":5771.67,"end":5771.91},{"text":"possible","start":5772.47,"end":5773.19},{"text":"reasons","start":5773.19,"end":5773.83},{"text":"for","start":5774.23,"end":5774.71},{"text":"the","start":5774.71,"end":5774.87},{"text":"rejection","start":5774.87,"end":5776.31},{"text":"of","start":5776.31,"end":5776.71},{"text":"any","start":5777.63,"end":5777.83},{"text":"of","start":5777.83,"end":5777.91},{"text":"the","start":5777.91,"end":5778.03},{"text":"mechanisms.","start":5778.03,"end":5778.79}]},{"text":"Very good.","start":5782.31,"end":5782.79,"topics":[],"words":[{"text":"Very","start":5782.31,"end":5782.55},{"text":"good.","start":5782.55,"end":5782.79}]},{"text":"United Kingdom, 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this session, I would just like to echo the thanks to I thank the co-lead secretariat and fellow workstream participants for all the hard work that has been done to develop the zero draft to this point, as well as many external stakeholders for the helpful input that they have 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UK supports the current direction of the protocol, and we are pleased to see that it draws on existing well-functioning and well-understood measures, while also exploring new ideas to help take effective dispute resolution and prevention forward.","start":5809.27,"end":5824.79,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. Several delegations suggested MAP should serve as the core dispute resolution mechanism because it already exists in many treaties and is more broadly accepted than arbitration or other ADR tools."},{"key":"cross-border-dispute-scope","label":"Scope of Cross-Border Tax Disputes","description":"Several delegations focused on defining what counts as a cross-border tax dispute and on clarifying related terms such as applicable tax instruments and allocation of taxing rights. This reflected concern that the protocol should be clearly limited to international tax disputes and avoid ambiguity that could create further disagreement."}],"words":[{"text":"The","start":5809.27,"end":5809.35},{"text":"UK","start":5809.35,"end":5809.67},{"text":"supports","start":5809.67,"end":5810.15},{"text":"the","start":5810.15,"end":5810.27},{"text":"current","start":5810.27,"end":5810.51},{"text":"direction","start":5810.51,"end":5810.83},{"text":"of","start":5810.83,"end":5810.91},{"text":"the","start":5810.91,"end":5810.99},{"text":"protocol,","start":5811.03,"end":5811.59},{"text":"and","start":5812.23,"end":5812.39},{"text":"we","start":5812.39,"end":5812.47},{"text":"are","start":5812.47,"end":5812.55},{"text":"pleased","start":5812.55,"end":5812.83},{"text":"to","start":5812.83,"end":5812.91},{"text":"see","start":5812.91,"end":5813.11},{"text":"that","start":5813.11,"end":5813.27},{"text":"it","start":5813.27,"end":5813.43},{"text":"draws","start":5813.59,"end":5813.99},{"text":"on","start":5813.99,"end":5814.31},{"text":"existing","start":5814.55,"end":5815.43},{"text":"well-functioning","start":5815.43,"end":5816.15},{"text":"and","start":5816.15,"end":5816.27},{"text":"well-understood","start":5816.27,"end":5817.03},{"text":"measures,","start":5817.03,"end":5817.59},{"text":"while","start":5817.79,"end":5817.99},{"text":"also","start":5817.99,"end":5818.23},{"text":"exploring","start":5818.23,"end":5819.03},{"text":"new","start":5819.51,"end":5819.83},{"text":"ideas","start":5819.83,"end":5820.31},{"text":"to","start":5820.31,"end":5820.43},{"text":"help","start":5820.43,"end":5820.67},{"text":"take","start":5820.67,"end":5821.11},{"text":"effective","start":5821.83,"end":5822.39},{"text":"dispute","start":5822.39,"end":5822.79},{"text":"resolution","start":5822.79,"end":5823.51},{"text":"and","start":5823.51,"end":5823.71},{"text":"prevention","start":5823.71,"end":5824.23},{"text":"forward.","start":5824.23,"end":5824.79}]},{"text":"I have one fairly minor technical point to raise, which I am happy to provide as written input.","start":5825.95,"end":5834.43,"topics":[],"words":[{"text":"I","start":5825.95,"end":5826.03},{"text":"have","start":5826.03,"end":5826.27},{"text":"one","start":5826.27,"end":5826.67},{"text":"fairly","start":5827.23,"end":5827.55},{"text":"minor","start":5827.55,"end":5828.11},{"text":"technical","start":5828.99,"end":5829.39},{"text":"point","start":5829.39,"end":5829.67},{"text":"to","start":5829.67,"end":5829.75},{"text":"raise,","start":5829.75,"end":5829.99},{"text":"which","start":5829.99,"end":5830.27},{"text":"I","start":5830.27,"end":5830.31},{"text":"am","start":5830.31,"end":5830.51},{"text":"happy","start":5830.59,"end":5830.87},{"text":"to","start":5830.87,"end":5830.95},{"text":"provide","start":5830.95,"end":5831.27},{"text":"as","start":5831.27,"end":5831.39},{"text":"written","start":5831.39,"end":5831.87},{"text":"input.","start":5833.71,"end":5834.43}]},{"text":"Paragraph 2 of article 2 states that all such competent authorities must agree to a request to enter into a mechanism.","start":5834.75,"end":5843.15,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. 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Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."}],"words":[{"text":"Paragraph","start":5834.75,"end":5835.27},{"text":"2","start":5835.27,"end":5835.47},{"text":"of","start":5835.47,"end":5835.55},{"text":"article","start":5835.55,"end":5835.99},{"text":"2","start":5836.03,"end":5836.35},{"text":"states","start":5836.67,"end":5837.63},{"text":"that","start":5837.63,"end":5838.11},{"text":"all","start":5838.75,"end":5839.07},{"text":"such","start":5839.07,"end":5839.39},{"text":"competent","start":5839.39,"end":5839.87},{"text":"authorities","start":5839.87,"end":5840.43},{"text":"must","start":5840.43,"end":5840.67},{"text":"agree","start":5840.67,"end":5840.99},{"text":"to","start":5840.99,"end":5841.15},{"text":"a","start":5841.15,"end":5841.19},{"text":"request","start":5841.19,"end":5841.75},{"text":"to","start":5841.75,"end":5841.83},{"text":"enter","start":5841.83,"end":5842.19},{"text":"into","start":5842.19,"end":5842.47},{"text":"a","start":5842.47,"end":5842.51},{"text":"mechanism.","start":5842.51,"end":5843.15}]},{"text":"We imagine a situation of a multilateral APA.","start":5844.03,"end":5847.39,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. 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Questions focused on avoiding duplication, clarifying legal hierarchy, and ensuring the protocol can function alongside national legal systems and current treaty networks."},{"key":"cross-border-dispute-scope","label":"Scope of Cross-Border Tax Disputes","description":"Several delegations focused on defining what counts as a cross-border tax dispute and on clarifying related terms such as applicable tax instruments and allocation of taxing rights. This reflected concern that the protocol should be clearly limited to international tax disputes and avoid ambiguity that could create further disagreement."}],"words":[{"text":"or","start":5873.71,"end":5873.79},{"text":"another","start":5873.95,"end":5874.47},{"text":"applicable","start":5874.47,"end":5874.95},{"text":"instrument.","start":5874.95,"end":5875.47}]},{"text":"That probably helps, but we think that it could be made clearer.","start":5875.95,"end":5881.07,"topics":[{"key":"treaty-domestic-interaction","label":"Interaction with Treaties and Domestic Law","description":"Delegates examined how the protocol would interact with existing bilateral tax treaties, tax information exchange instruments, and domestic procedures. 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Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"Articles","start":5892.19,"end":5892.75},{"text":"2.1,","start":5892.75,"end":5893.47},{"text":"2.2","start":5893.47,"end":5894.03},{"text":"and","start":5894.03,"end":5894.15},{"text":"2.4","start":5894.15,"end":5894.67},{"text":"all","start":5894.67,"end":5894.75},{"text":"require","start":5894.75,"end":5895.39},{"text":"unanimous","start":5895.39,"end":5895.87},{"text":"agreement,","start":5895.87,"end":5896.35},{"text":"while","start":5896.35,"end":5896.75},{"text":"2.3,","start":5896.75,"end":5897.39},{"text":"2.5","start":5897.39,"end":5898.07},{"text":"and","start":5898.07,"end":5898.43},{"text":"2.6","start":5898.43,"end":5899.23},{"text":"envision","start":5900.11,"end":5900.51},{"text":"that","start":5900.51,"end":5900.63},{"text":"a","start":5900.63,"end":5900.67},{"text":"subset","start":5900.67,"end":5901.15},{"text":"can","start":5901.15,"end":5901.31},{"text":"agree.","start":5901.31,"end":5901.71}]},{"text":"We do not immediately see any real reason to have that distinction.","start":5902.63,"end":5906.71,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. 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the next is India.","start":6073.59,"end":6075.71,"topics":[],"words":[{"text":"So","start":6073.59,"end":6073.87},{"text":"the","start":6074.19,"end":6074.31},{"text":"next","start":6074.31,"end":6074.83},{"text":"is","start":6074.83,"end":6075.15},{"text":"India.","start":6075.15,"end":6075.71}]},{"text":"India has the floor now.","start":6075.71,"end":6076.91,"topics":[],"words":[{"text":"India","start":6075.71,"end":6076.11},{"text":"has","start":6076.19,"end":6076.43},{"text":"the","start":6076.43,"end":6076.51},{"text":"floor","start":6076.51,"end":6076.71},{"text":"now.","start":6076.71,"end":6076.91}]},{"text":"Thank 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Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"In","start":6143.47,"end":6143.55},{"text":"particular,","start":6143.55,"end":6144.03},{"text":"the","start":6144.03,"end":6144.15},{"text":"obligatory","start":6144.15,"end":6144.83},{"text":"aspects","start":6144.83,"end":6145.55},{"text":"applicable","start":6145.71,"end":6146.35},{"text":"to","start":6146.35,"end":6146.43},{"text":"the","start":6146.43,"end":6146.63},{"text":"Member","start":6147.15,"end":6147.55},{"text":"States","start":6147.55,"end":6148.03},{"text":"need","start":6148.03,"end":6148.27},{"text":"to","start":6148.27,"end":6148.39},{"text":"be","start":6148.39,"end":6148.51},{"text":"clearly","start":6148.51,"end":6149.07},{"text":"identified","start":6149.07,"end":6149.95},{"text":"and","start":6150.35,"end":6150.59},{"text":"distinguished","start":6150.59,"end":6151.31},{"text":"from","start":6151.31,"end":6151.63},{"text":"explanatory","start":6151.63,"end":6152.43},{"text":"or","start":6152.43,"end":6152.59},{"text":"operational","start":6152.59,"end":6153.11},{"text":"guidance.","start":6153.11,"end":6153.71}]},{"text":"India would therefore suggest that the protocol should be structured primarily as a legally sound and self-contained legal instrument, setting out the rights and obligation of Member States and the essential elements of each mechanism.","start":6154.91,"end":6168.99,"topics":[{"key":"treaty-domestic-interaction","label":"Interaction with Treaties and Domestic Law","description":"Delegates examined how the protocol would interact with existing bilateral tax treaties, tax information exchange instruments, and domestic procedures. 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Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"On","start":6209.43,"end":6209.59},{"text":"the","start":6209.59,"end":6209.67},{"text":"issue","start":6209.67,"end":6209.99},{"text":"of","start":6209.99,"end":6210.31},{"text":"optionality,","start":6210.47,"end":6211.35},{"text":"India","start":6212.39,"end":6212.75},{"text":"understands","start":6212.75,"end":6213.43},{"text":"the","start":6213.43,"end":6213.59},{"text":"rationale","start":6213.59,"end":6214.15},{"text":"for","start":6214.15,"end":6214.31},{"text":"providing","start":6214.31,"end":6214.71},{"text":"flexibility","start":6214.71,"end":6215.35},{"text":"to","start":6215.35,"end":6215.47},{"text":"member","start":6215.47,"end":6215.75},{"text":"states","start":6215.75,"end":6216.31},{"text":"in","start":6216.31,"end":6216.47},{"text":"choosing","start":6216.47,"end":6216.79},{"text":"the","start":6216.79,"end":6216.91},{"text":"mechanisms","start":6216.91,"end":6217.75},{"text":"that","start":6218.07,"end":6218.31},{"text":"they","start":6218.31,"end":6218.43},{"text":"are","start":6218.43,"end":6218.55},{"text":"in","start":6218.55,"end":6218.67},{"text":"a","start":6218.67,"end":6218.71},{"text":"position","start":6218.71,"end":6219.19},{"text":"to","start":6219.19,"end":6219.27},{"text":"adopt.","start":6219.27,"end":6219.75}]},{"text":"India has itself sought such flexibility, particularly given our reservations regarding alternative dispute resolution mechanisms such as arbitration, mediation, conciliation.","start":6220.47,"end":6230.99,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."},{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. Several delegations suggested MAP should serve as the core dispute resolution mechanism because it already exists in many treaties and is more broadly accepted than arbitration or other ADR tools."}],"words":[{"text":"India","start":6220.47,"end":6220.71},{"text":"has","start":6220.71,"end":6220.87},{"text":"itself","start":6220.87,"end":6221.35},{"text":"sought","start":6221.35,"end":6221.83},{"text":"such","start":6221.83,"end":6222.23},{"text":"flexibility,","start":6222.23,"end":6223.03},{"text":"particularly","start":6223.59,"end":6224.15},{"text":"given","start":6224.15,"end":6224.47},{"text":"our","start":6224.47,"end":6224.55},{"text":"reservations","start":6224.55,"end":6225.19},{"text":"regarding","start":6225.19,"end":6225.67},{"text":"alternative","start":6225.67,"end":6226.23},{"text":"dispute","start":6226.23,"end":6226.67},{"text":"resolution","start":6226.67,"end":6227.19},{"text":"mechanisms","start":6227.19,"end":6227.91},{"text":"such","start":6228.43,"end":6228.59},{"text":"as","start":6228.59,"end":6228.75},{"text":"arbitration,","start":6228.75,"end":6229.47},{"text":"mediation,","start":6229.47,"end":6230.11},{"text":"conciliation.","start":6230.11,"end":6230.99}]},{"text":"India has consistently articulated these reservations in the negotiations and we understand that a number of other member states have also expressed similar concerns.","start":6231.87,"end":6240.03,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"India","start":6231.87,"end":6232.11},{"text":"has","start":6232.11,"end":6232.27},{"text":"consistently","start":6232.27,"end":6232.99},{"text":"articulated","start":6232.99,"end":6233.71},{"text":"these","start":6233.71,"end":6233.95},{"text":"reservations","start":6233.95,"end":6234.59},{"text":"in","start":6234.59,"end":6234.75},{"text":"the","start":6234.75,"end":6234.83},{"text":"negotiations","start":6234.83,"end":6235.71},{"text":"and","start":6235.71,"end":6235.87},{"text":"we","start":6235.87,"end":6236.03},{"text":"understand","start":6236.03,"end":6236.91},{"text":"that","start":6236.91,"end":6237.03},{"text":"a","start":6237.03,"end":6237.07},{"text":"number","start":6237.07,"end":6237.35},{"text":"of","start":6237.35,"end":6237.47},{"text":"other","start":6237.47,"end":6237.71},{"text":"member","start":6237.71,"end":6237.99},{"text":"states","start":6237.99,"end":6238.35},{"text":"have","start":6238.35,"end":6238.51},{"text":"also","start":6238.51,"end":6238.67},{"text":"expressed","start":6238.67,"end":6239.15},{"text":"similar","start":6239.15,"end":6239.47},{"text":"concerns.","start":6239.47,"end":6240.03}]},{"text":"However, the present framework appears to make all the mechanisms under dispute prevention and resolution optional, with states being able to place reservations on individual mechanisms.","start":6241.55,"end":6252.27,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"However,","start":6241.55,"end":6241.99},{"text":"the","start":6241.99,"end":6242.11},{"text":"present","start":6242.11,"end":6242.43},{"text":"framework","start":6242.43,"end":6242.91},{"text":"appears","start":6242.91,"end":6243.31},{"text":"to","start":6243.31,"end":6243.43},{"text":"make","start":6243.43,"end":6243.71},{"text":"all","start":6243.71,"end":6244.03},{"text":"the","start":6244.03,"end":6244.11},{"text":"mechanisms","start":6244.11,"end":6244.83},{"text":"under","start":6244.83,"end":6245.07},{"text":"dispute","start":6245.07,"end":6245.47},{"text":"prevention","start":6245.47,"end":6246.11},{"text":"and","start":6246.11,"end":6246.39},{"text":"resolution","start":6246.39,"end":6247.07},{"text":"optional,","start":6247.07,"end":6247.63},{"text":"with","start":6248.27,"end":6248.43},{"text":"states","start":6248.43,"end":6248.91},{"text":"being","start":6248.91,"end":6249.15},{"text":"able","start":6249.15,"end":6249.47},{"text":"to","start":6249.47,"end":6249.59},{"text":"place","start":6249.59,"end":6249.95},{"text":"reservations","start":6249.95,"end":6250.67},{"text":"on","start":6250.67,"end":6250.83},{"text":"individual","start":6250.83,"end":6251.39},{"text":"mechanisms.","start":6251.39,"end":6252.27}]},{"text":"This could potentially result in a situation where one state has adopted a particular mechanism while the other state involved in a bilateral tax dispute has not adopted that mechanism.","start":6252.91,"end":6263.47,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."},{"key":"cross-border-dispute-scope","label":"Scope of Cross-Border Tax Disputes","description":"Several delegations focused on defining what counts as a cross-border tax dispute and on clarifying related terms such as applicable tax instruments and allocation of taxing rights. This reflected concern that the protocol should be clearly limited to international tax disputes and avoid ambiguity that could create further disagreement."}],"words":[{"text":"This","start":6252.91,"end":6253.11},{"text":"could","start":6253.11,"end":6253.27},{"text":"potentially","start":6253.27,"end":6253.83},{"text":"result","start":6253.83,"end":6254.27},{"text":"in","start":6254.27,"end":6254.39},{"text":"a","start":6254.39,"end":6254.43},{"text":"situation","start":6254.43,"end":6255.15},{"text":"where","start":6255.15,"end":6255.35},{"text":"one","start":6255.35,"end":6255.55},{"text":"state","start":6255.55,"end":6255.87},{"text":"has","start":6255.87,"end":6256.03},{"text":"adopted","start":6256.03,"end":6256.59},{"text":"a","start":6256.59,"end":6256.67},{"text":"particular","start":6256.67,"end":6257.11},{"text":"mechanism","start":6257.11,"end":6257.71},{"text":"while","start":6257.71,"end":6257.87},{"text":"the","start":6257.87,"end":6257.99},{"text":"other","start":6258.03,"end":6258.35},{"text":"state","start":6258.35,"end":6258.83},{"text":"involved","start":6259.63,"end":6260.19},{"text":"in","start":6260.19,"end":6260.31},{"text":"a","start":6260.31,"end":6260.35},{"text":"bilateral","start":6260.35,"end":6260.91},{"text":"tax","start":6260.91,"end":6261.23},{"text":"dispute","start":6261.23,"end":6261.71},{"text":"has","start":6261.71,"end":6261.87},{"text":"not","start":6261.87,"end":6262.19},{"text":"adopted","start":6262.19,"end":6262.63},{"text":"that","start":6262.63,"end":6262.83},{"text":"mechanism.","start":6262.83,"end":6263.47}]},{"text":"And such an outcome could significantly limit the practical effectiveness of the protocol.","start":6263.95,"end":6268.59,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"And","start":6263.95,"end":6264.19},{"text":"such","start":6264.19,"end":6264.47},{"text":"an","start":6264.47,"end":6264.67},{"text":"outcome","start":6264.67,"end":6265.15},{"text":"could","start":6265.23,"end":6265.39},{"text":"significantly","start":6265.39,"end":6266.11},{"text":"limit","start":6266.11,"end":6266.59},{"text":"the","start":6266.59,"end":6266.79},{"text":"practical","start":6266.79,"end":6267.27},{"text":"effectiveness","start":6267.27,"end":6267.83},{"text":"of","start":6267.83,"end":6267.95},{"text":"the","start":6267.95,"end":6268.03},{"text":"protocol.","start":6268.03,"end":6268.59}]},{"text":"India therefore considers that flexibility should be retained, but there should be some minimum commonality in the dispute prevention and resolution framework.","start":6270.51,"end":6280.59,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"India","start":6270.51,"end":6270.83},{"text":"therefore","start":6270.83,"end":6271.15},{"text":"considers","start":6271.15,"end":6271.95},{"text":"that","start":6271.95,"end":6272.35},{"text":"flexibility","start":6272.35,"end":6273.15},{"text":"should","start":6273.15,"end":6273.39},{"text":"be","start":6273.39,"end":6273.47},{"text":"retained,","start":6273.47,"end":6274.03},{"text":"but","start":6274.27,"end":6274.43},{"text":"there","start":6274.43,"end":6274.59},{"text":"should","start":6274.59,"end":6274.75},{"text":"be","start":6274.75,"end":6274.91},{"text":"some","start":6274.91,"end":6275.27},{"text":"minimum","start":6275.27,"end":6275.71},{"text":"commonality","start":6275.71,"end":6276.51},{"text":"in","start":6276.51,"end":6276.75},{"text":"the","start":6276.75,"end":6276.87},{"text":"dispute","start":6277.47,"end":6278.35},{"text":"prevention","start":6278.67,"end":6279.31},{"text":"and","start":6279.31,"end":6279.51},{"text":"resolution","start":6279.51,"end":6280.03},{"text":"framework.","start":6280.03,"end":6280.59}]},{"text":"particularly in relation to the mechanisms that would form part of the core of the protocol and would be adapted by all states upon becoming parties to the protocol so that the protocol remains effective and functional.","start":6281.79,"end":6295.35,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"particularly","start":6281.79,"end":6282.31},{"text":"in","start":6282.31,"end":6282.47},{"text":"relation","start":6282.47,"end":6282.87},{"text":"to","start":6282.87,"end":6283.03},{"text":"the","start":6283.03,"end":6283.11},{"text":"mechanisms","start":6283.11,"end":6283.83},{"text":"that","start":6283.83,"end":6284.31},{"text":"would","start":6284.71,"end":6285.03},{"text":"form","start":6285.03,"end":6285.35},{"text":"part","start":6285.35,"end":6285.67},{"text":"of","start":6285.67,"end":6285.83},{"text":"the","start":6285.83,"end":6285.99},{"text":"core","start":6286.27,"end":6286.59},{"text":"of","start":6286.59,"end":6286.67},{"text":"the","start":6286.67,"end":6286.79},{"text":"protocol","start":6286.79,"end":6287.43},{"text":"and","start":6287.43,"end":6287.59},{"text":"would","start":6287.59,"end":6287.75},{"text":"be","start":6287.75,"end":6287.91},{"text":"adapted","start":6287.91,"end":6288.63},{"text":"by","start":6288.63,"end":6288.79},{"text":"all","start":6288.87,"end":6289.11},{"text":"states","start":6289.11,"end":6289.51},{"text":"upon","start":6289.51,"end":6289.83},{"text":"becoming","start":6289.83,"end":6290.27},{"text":"parties","start":6290.27,"end":6290.63},{"text":"to","start":6290.63,"end":6290.75},{"text":"the","start":6290.75,"end":6290.87},{"text":"protocol","start":6290.87,"end":6291.43},{"text":"so","start":6292.63,"end":6292.87},{"text":"that","start":6292.87,"end":6293.03},{"text":"the","start":6293.03,"end":6293.15},{"text":"protocol","start":6293.15,"end":6293.59},{"text":"remains","start":6293.59,"end":6294.07},{"text":"effective","start":6294.07,"end":6294.59},{"text":"and","start":6294.59,"end":6294.79},{"text":"functional.","start":6294.79,"end":6295.35}]},{"text":"And in this context, we consider MAP to be the most appropriate mechanism, given that it already has a substantial basis in existing treaties and well established for resolving cross-border tax disputes.","start":6296.15,"end":6310.31,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. Several delegations suggested MAP should serve as the core dispute resolution mechanism because it already exists in many treaties and is more broadly accepted than arbitration or other ADR tools."}],"words":[{"text":"And","start":6296.15,"end":6296.27},{"text":"in","start":6296.27,"end":6296.39},{"text":"this","start":6296.39,"end":6296.63},{"text":"context,","start":6296.63,"end":6297.35},{"text":"we","start":6297.51,"end":6297.75},{"text":"consider","start":6297.75,"end":6298.31},{"text":"MAP","start":6298.71,"end":6299.03},{"text":"to","start":6299.03,"end":6299.19},{"text":"be","start":6299.19,"end":6299.27},{"text":"the","start":6299.27,"end":6299.43},{"text":"most","start":6299.43,"end":6299.75},{"text":"appropriate","start":6299.75,"end":6300.39},{"text":"mechanism,","start":6300.39,"end":6301.03},{"text":"given","start":6301.59,"end":6301.91},{"text":"that","start":6301.91,"end":6302.15},{"text":"it","start":6302.15,"end":6302.31},{"text":"already","start":6302.31,"end":6302.71},{"text":"has","start":6302.71,"end":6302.95},{"text":"a","start":6302.95,"end":6303.03},{"text":"substantial","start":6303.03,"end":6303.75},{"text":"basis","start":6303.75,"end":6304.31},{"text":"in","start":6304.31,"end":6304.47},{"text":"existing","start":6304.47,"end":6304.95},{"text":"treaties","start":6304.95,"end":6305.67},{"text":"and","start":6306.47,"end":6306.79},{"text":"well","start":6306.87,"end":6307.07},{"text":"established","start":6307.07,"end":6307.75},{"text":"for","start":6307.75,"end":6307.91},{"text":"resolving","start":6307.91,"end":6308.47},{"text":"cross-border","start":6308.79,"end":6309.43},{"text":"tax","start":6309.43,"end":6309.67},{"text":"disputes.","start":6309.67,"end":6310.31}]},{"text":"On the nature of MAP, India supports retaining the competent authority to competent authority character of the MAP and we understand that any mutually agreed upon resolution should ultimately be subject to acceptance by the taxpayer.","start":6312.79,"end":6327.99,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. Several delegations suggested MAP should serve as the core dispute resolution mechanism because it already exists in many treaties and is more broadly accepted than arbitration or other ADR tools."}],"words":[{"text":"On","start":6312.79,"end":6312.95},{"text":"the","start":6312.95,"end":6313.03},{"text":"nature","start":6313.03,"end":6313.39},{"text":"of","start":6313.39,"end":6313.51},{"text":"MAP,","start":6313.51,"end":6313.91},{"text":"India","start":6313.91,"end":6314.23},{"text":"supports","start":6314.23,"end":6314.95},{"text":"retaining","start":6315.75,"end":6316.23},{"text":"the","start":6316.23,"end":6316.35},{"text":"competent","start":6316.35,"end":6316.95},{"text":"authority","start":6316.95,"end":6317.51},{"text":"to","start":6317.51,"end":6317.63},{"text":"competent","start":6317.63,"end":6318.19},{"text":"authority","start":6318.19,"end":6318.79},{"text":"character","start":6318.79,"end":6319.31},{"text":"of","start":6319.31,"end":6319.43},{"text":"the","start":6319.43,"end":6319.55},{"text":"MAP","start":6319.55,"end":6319.99},{"text":"and","start":6321.03,"end":6321.27},{"text":"we","start":6321.27,"end":6321.43},{"text":"understand","start":6321.43,"end":6321.95},{"text":"that","start":6321.95,"end":6322.23},{"text":"any","start":6322.31,"end":6322.59},{"text":"mutually","start":6322.59,"end":6323.07},{"text":"agreed","start":6323.07,"end":6323.39},{"text":"upon","start":6323.39,"end":6323.67},{"text":"resolution","start":6323.67,"end":6324.31},{"text":"should","start":6324.63,"end":6324.95},{"text":"ultimately","start":6324.95,"end":6325.55},{"text":"be","start":6325.55,"end":6325.67},{"text":"subject","start":6325.67,"end":6326.11},{"text":"to","start":6326.11,"end":6326.19},{"text":"acceptance","start":6326.19,"end":6327.03},{"text":"by","start":6327.03,"end":6327.19},{"text":"the","start":6327.19,"end":6327.31},{"text":"taxpayer.","start":6327.31,"end":6327.99}]},{"text":"This is more relevant in cases where the taxpayer may have parallel domestic proceedings or remedies available under the domestic law.","start":6329.35,"end":6337.79,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. Several delegations suggested MAP should serve as the core dispute resolution mechanism because it already exists in many treaties and is more broadly accepted than arbitration or other ADR tools."},{"key":"treaty-domestic-interaction","label":"Interaction with Treaties and Domestic Law","description":"Delegates examined how the protocol would interact with existing bilateral tax treaties, tax information exchange instruments, and domestic procedures. Questions focused on avoiding duplication, clarifying legal hierarchy, and ensuring the protocol can function alongside national legal systems and current treaty networks."}],"words":[{"text":"This","start":6329.35,"end":6329.67},{"text":"is","start":6329.67,"end":6330.07},{"text":"more","start":6330.23,"end":6330.59},{"text":"relevant","start":6330.59,"end":6331.03},{"text":"in","start":6331.03,"end":6331.19},{"text":"cases","start":6331.19,"end":6331.91},{"text":"where","start":6332.31,"end":6332.87},{"text":"the","start":6332.87,"end":6333.03},{"text":"taxpayer","start":6333.03,"end":6333.59},{"text":"may","start":6333.59,"end":6333.75},{"text":"have","start":6333.75,"end":6333.99},{"text":"parallel","start":6333.99,"end":6334.35},{"text":"domestic","start":6334.35,"end":6334.75},{"text":"proceedings","start":6334.75,"end":6335.27},{"text":"or","start":6335.27,"end":6335.47},{"text":"remedies","start":6335.47,"end":6336.15},{"text":"available","start":6336.23,"end":6336.79},{"text":"under","start":6336.79,"end":6336.99},{"text":"the","start":6336.99,"end":6337.07},{"text":"domestic","start":6337.07,"end":6337.51},{"text":"law.","start":6337.51,"end":6337.79}]},{"text":"But where the taxpayer does not communicate acceptance of the agreement within a reasonable period, the competent authority should be able to close the MAP case without implementing the agreed outcome, such that it preserves the CA to CA nature and finality of the MAP process.","start":6339.83,"end":6357.07,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. Several delegations suggested MAP should serve as the core dispute resolution mechanism because it already exists in many treaties and is more broadly accepted than arbitration or other ADR tools."}],"words":[{"text":"But","start":6339.83,"end":6339.95},{"text":"where","start":6339.95,"end":6340.19},{"text":"the","start":6340.19,"end":6340.31},{"text":"taxpayer","start":6340.31,"end":6340.79},{"text":"does","start":6340.79,"end":6340.99},{"text":"not","start":6340.99,"end":6341.39},{"text":"communicate","start":6341.47,"end":6342.27},{"text":"acceptance","start":6342.59,"end":6343.47},{"text":"of","start":6343.47,"end":6343.63},{"text":"the","start":6343.63,"end":6343.75},{"text":"agreement","start":6343.75,"end":6344.15},{"text":"within","start":6344.15,"end":6344.39},{"text":"a","start":6344.39,"end":6344.43},{"text":"reasonable","start":6344.43,"end":6344.99},{"text":"period,","start":6344.99,"end":6345.55},{"text":"the","start":6345.63,"end":6345.79},{"text":"competent","start":6345.79,"end":6346.35},{"text":"authority","start":6346.35,"end":6346.83},{"text":"should","start":6346.83,"end":6347.03},{"text":"be","start":6347.03,"end":6347.23},{"text":"able","start":6347.23,"end":6347.55},{"text":"to","start":6347.55,"end":6347.67},{"text":"close","start":6347.67,"end":6347.95},{"text":"the","start":6347.95,"end":6348.11},{"text":"MAP","start":6348.11,"end":6348.31},{"text":"case","start":6348.31,"end":6348.75},{"text":"without","start":6349.07,"end":6349.55},{"text":"implementing","start":6349.55,"end":6350.27},{"text":"the","start":6350.27,"end":6350.35},{"text":"agreed","start":6350.35,"end":6350.75},{"text":"outcome,","start":6350.75,"end":6351.31},{"text":"such","start":6352.35,"end":6352.75},{"text":"that","start":6352.75,"end":6353.15},{"text":"it","start":6353.23,"end":6353.43},{"text":"preserves","start":6353.43,"end":6353.87},{"text":"the","start":6353.87,"end":6353.95},{"text":"CA","start":6353.95,"end":6354.23},{"text":"to","start":6354.23,"end":6354.39},{"text":"CA","start":6354.39,"end":6354.67},{"text":"nature","start":6354.67,"end":6355.07},{"text":"and","start":6355.07,"end":6355.23},{"text":"finality","start":6355.23,"end":6355.91},{"text":"of","start":6355.91,"end":6356.03},{"text":"the","start":6356.03,"end":6356.15},{"text":"MAP","start":6356.15,"end":6356.39},{"text":"process.","start":6356.39,"end":6357.07}]},{"text":"We would also suggest that in section two of chapter three on the common provisions applicable to dispute resolution mechanisms, There does not appear to be a corresponding set of common rules specially applicable to MAP, and it may be useful to include such provisions in this section as well.","start":6359.71,"end":6378.15,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. Several delegations suggested MAP should serve as the core dispute resolution mechanism because it already exists in many treaties and is more broadly accepted than arbitration or other ADR tools."}],"words":[{"text":"We","start":6359.71,"end":6359.95},{"text":"would","start":6359.95,"end":6360.11},{"text":"also","start":6360.11,"end":6360.51},{"text":"suggest","start":6360.51,"end":6360.99},{"text":"that","start":6360.99,"end":6361.31},{"text":"in","start":6361.31,"end":6361.55},{"text":"section","start":6361.55,"end":6362.11},{"text":"two","start":6362.43,"end":6362.67},{"text":"of","start":6362.67,"end":6362.91},{"text":"chapter","start":6362.91,"end":6363.47},{"text":"three","start":6363.47,"end":6363.87},{"text":"on","start":6364.51,"end":6364.75},{"text":"the","start":6364.75,"end":6364.83},{"text":"common","start":6364.83,"end":6365.23},{"text":"provisions","start":6365.23,"end":6365.79},{"text":"applicable","start":6365.79,"end":6366.35},{"text":"to","start":6366.35,"end":6366.47},{"text":"dispute","start":6366.47,"end":6366.91},{"text":"resolution","start":6366.91,"end":6367.39},{"text":"mechanisms,","start":6367.39,"end":6368.27},{"text":"There","start":6369.59,"end":6369.67},{"text":"does","start":6369.67,"end":6369.83},{"text":"not","start":6369.83,"end":6370.07},{"text":"appear","start":6370.07,"end":6370.39},{"text":"to","start":6370.39,"end":6370.47},{"text":"be","start":6370.47,"end":6370.63},{"text":"a","start":6370.63,"end":6370.67},{"text":"corresponding","start":6370.67,"end":6371.35},{"text":"set","start":6371.35,"end":6371.55},{"text":"of","start":6371.55,"end":6371.67},{"text":"common","start":6371.67,"end":6372.07},{"text":"rules","start":6372.07,"end":6372.27},{"text":"specially","start":6372.27,"end":6372.79},{"text":"applicable","start":6372.79,"end":6373.35},{"text":"to","start":6373.35,"end":6373.51},{"text":"MAP,","start":6373.51,"end":6373.91},{"text":"and","start":6374.47,"end":6374.67},{"text":"it","start":6374.67,"end":6374.79},{"text":"may","start":6374.79,"end":6374.87},{"text":"be","start":6374.87,"end":6375.03},{"text":"useful","start":6375.03,"end":6375.43},{"text":"to","start":6375.43,"end":6375.51},{"text":"include","start":6375.51,"end":6375.95},{"text":"such","start":6375.95,"end":6376.15},{"text":"provisions","start":6376.15,"end":6376.79},{"text":"in","start":6376.79,"end":6376.95},{"text":"this","start":6376.95,"end":6377.19},{"text":"section","start":6377.19,"end":6377.59},{"text":"as","start":6377.59,"end":6377.83},{"text":"well.","start":6377.83,"end":6378.15}]},{"text":"On the dispute prevention mechanisms, again we would repeat that as part of a balanced framework, there should be a core mechanism addressing the prevention of tax dispute alongside the core mechanism of their resolution.","start":6381.11,"end":6395.83,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"On","start":6381.11,"end":6381.27},{"text":"the","start":6381.27,"end":6381.39},{"text":"dispute","start":6381.39,"end":6381.83},{"text":"prevention","start":6381.83,"end":6382.55},{"text":"mechanisms,","start":6382.63,"end":6383.67},{"text":"again","start":6384.47,"end":6384.87},{"text":"we","start":6384.87,"end":6384.95},{"text":"would","start":6384.95,"end":6385.27},{"text":"repeat","start":6385.51,"end":6385.91},{"text":"that","start":6385.91,"end":6386.31},{"text":"as","start":6386.71,"end":6386.95},{"text":"part","start":6386.95,"end":6387.27},{"text":"of","start":6387.27,"end":6387.39},{"text":"a","start":6387.39,"end":6387.43},{"text":"balanced","start":6387.43,"end":6387.87},{"text":"framework,","start":6387.87,"end":6388.47},{"text":"there","start":6388.79,"end":6389.03},{"text":"should","start":6389.03,"end":6389.31},{"text":"be","start":6389.31,"end":6389.51},{"text":"a","start":6389.51,"end":6389.55},{"text":"core","start":6389.55,"end":6389.83},{"text":"mechanism","start":6389.83,"end":6390.55},{"text":"addressing","start":6390.71,"end":6391.19},{"text":"the","start":6391.19,"end":6391.27},{"text":"prevention","start":6391.27,"end":6391.71},{"text":"of","start":6391.71,"end":6391.83},{"text":"tax","start":6391.83,"end":6392.15},{"text":"dispute","start":6392.15,"end":6392.71},{"text":"alongside","start":6393.27,"end":6393.79},{"text":"the","start":6393.79,"end":6393.91},{"text":"core","start":6393.91,"end":6394.23},{"text":"mechanism","start":6394.23,"end":6394.75},{"text":"of","start":6394.75,"end":6394.87},{"text":"their","start":6394.87,"end":6395.07},{"text":"resolution.","start":6395.07,"end":6395.83}]},{"text":"And in this regard, India considers that the APA would be well suited to form the core of the dispute prevention framework, given its established role in providing certainty and preventing transfer pricing disputes.","start":6397.39,"end":6409.87,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."},{"key":"transfer-pricing-information","label":"Transfer Pricing Information","description":"Transfer pricing was a recurring issue, especially in relation to APAs, comparability analysis, arm's-length outcomes, and access to supporting information. Delegates also highlighted the proposed task force on improving access to transfer pricing information as important for making prevention mechanisms workable for developing countries."}],"words":[{"text":"And","start":6397.39,"end":6397.47},{"text":"in","start":6397.47,"end":6397.55},{"text":"this","start":6397.55,"end":6397.79},{"text":"regard,","start":6397.79,"end":6398.11},{"text":"India","start":6398.11,"end":6398.43},{"text":"considers","start":6398.43,"end":6398.99},{"text":"that","start":6398.99,"end":6399.47},{"text":"the","start":6399.63,"end":6399.83},{"text":"APA","start":6399.87,"end":6400.27},{"text":"would","start":6400.51,"end":6400.83},{"text":"be","start":6400.91,"end":6401.07},{"text":"well","start":6401.07,"end":6401.31},{"text":"suited","start":6401.31,"end":6401.71},{"text":"to","start":6401.71,"end":6401.87},{"text":"form","start":6401.87,"end":6402.19},{"text":"the","start":6402.19,"end":6402.31},{"text":"core","start":6402.31,"end":6402.63},{"text":"of","start":6402.63,"end":6402.83},{"text":"the","start":6402.83,"end":6402.91},{"text":"dispute","start":6402.99,"end":6403.51},{"text":"prevention","start":6403.51,"end":6403.95},{"text":"framework,","start":6403.95,"end":6404.51},{"text":"given","start":6405.23,"end":6405.51},{"text":"its","start":6405.51,"end":6405.63},{"text":"established","start":6405.63,"end":6406.19},{"text":"role","start":6406.19,"end":6406.35},{"text":"in","start":6406.35,"end":6406.51},{"text":"providing","start":6406.51,"end":6406.91},{"text":"certainty","start":6406.91,"end":6407.55},{"text":"and","start":6407.55,"end":6407.95},{"text":"preventing","start":6408.11,"end":6408.59},{"text":"transfer","start":6408.59,"end":6408.95},{"text":"pricing","start":6408.95,"end":6409.31},{"text":"disputes.","start":6409.31,"end":6409.87}]},{"text":"As an initial step, we understand that implementation of bilateral APAs may require institutional capacity and experience.","start":6410.43,"end":6418.59,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."},{"key":"capacity-building-support","label":"Capacity Building and Support","description":"Many interventions stressed that developing countries will need technical assistance, training, and institutional support to use the protocol effectively. Capacity building was presented not as an optional add-on, but as essential for implementing APAs, audits, mediation, and other mechanisms in practice."}],"words":[{"text":"As","start":6410.43,"end":6410.67},{"text":"an","start":6410.67,"end":6410.83},{"text":"initial","start":6410.83,"end":6411.31},{"text":"step,","start":6411.31,"end":6411.87},{"text":"we","start":6413.39,"end":6413.55},{"text":"understand","start":6413.55,"end":6413.99},{"text":"that","start":6413.99,"end":6414.11},{"text":"implementation","start":6414.11,"end":6414.91},{"text":"of","start":6414.91,"end":6414.99},{"text":"bilateral","start":6414.99,"end":6415.59},{"text":"APAs","start":6415.59,"end":6416.39},{"text":"may","start":6416.39,"end":6416.47},{"text":"require","start":6416.47,"end":6416.75},{"text":"institutional","start":6416.75,"end":6417.23},{"text":"capacity","start":6417.23,"end":6417.71},{"text":"and","start":6417.71,"end":6417.83},{"text":"experience.","start":6417.83,"end":6418.59}]},{"text":"India would be open to considering unilateral APAs for a limited initial period, This would provide tax jurisdiction with the necessary experience and institutional preparedness before moving towards divided adoption.","start":6419.31,"end":6434.43,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."},{"key":"capacity-building-support","label":"Capacity Building and Support","description":"Many interventions stressed that developing countries will need technical assistance, training, and institutional support to use the protocol effectively. Capacity building was presented not as an optional add-on, but as essential for implementing APAs, audits, mediation, and other mechanisms in practice."}],"words":[{"text":"India","start":6419.31,"end":6419.67},{"text":"would","start":6419.67,"end":6419.79},{"text":"be","start":6419.79,"end":6420.03},{"text":"open","start":6420.03,"end":6420.51},{"text":"to","start":6420.51,"end":6420.67},{"text":"considering","start":6420.67,"end":6421.39},{"text":"unilateral","start":6421.79,"end":6422.23},{"text":"APAs","start":6422.23,"end":6422.99},{"text":"for","start":6422.99,"end":6423.19},{"text":"a","start":6423.19,"end":6423.23},{"text":"limited","start":6423.23,"end":6423.63},{"text":"initial","start":6423.63,"end":6424.11},{"text":"period,","start":6424.11,"end":6424.67},{"text":"This","start":6425.51,"end":6425.71},{"text":"would","start":6425.71,"end":6425.87},{"text":"provide","start":6425.87,"end":6426.35},{"text":"tax","start":6426.35,"end":6426.95},{"text":"jurisdiction","start":6426.95,"end":6427.63},{"text":"with","start":6427.95,"end":6428.15},{"text":"the","start":6428.15,"end":6428.23},{"text":"necessary","start":6428.23,"end":6428.91},{"text":"experience","start":6428.91,"end":6429.79},{"text":"and","start":6430.03,"end":6430.27},{"text":"institutional","start":6430.27,"end":6430.83},{"text":"preparedness","start":6430.83,"end":6431.63},{"text":"before","start":6431.63,"end":6432.03},{"text":"moving","start":6432.03,"end":6432.35},{"text":"towards","start":6432.35,"end":6432.83},{"text":"divided","start":6433.23,"end":6433.63},{"text":"adoption.","start":6433.63,"end":6434.43}]},{"text":"India would support a framework which retains flexibility for member states while ensuring a minimal commonality of core mechanisms.","start":6435.95,"end":6445.31,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"India","start":6435.95,"end":6436.19},{"text":"would","start":6436.19,"end":6436.35},{"text":"support","start":6436.35,"end":6436.79},{"text":"a","start":6436.79,"end":6436.83},{"text":"framework","start":6436.83,"end":6437.51},{"text":"which","start":6437.51,"end":6437.79},{"text":"retains","start":6437.79,"end":6438.35},{"text":"flexibility","start":6438.35,"end":6439.39},{"text":"for","start":6439.39,"end":6439.63},{"text":"member","start":6439.63,"end":6439.95},{"text":"states","start":6439.95,"end":6440.43},{"text":"while","start":6440.75,"end":6441.07},{"text":"ensuring","start":6441.07,"end":6441.63},{"text":"a","start":6441.63,"end":6441.79},{"text":"minimal","start":6441.79,"end":6442.99},{"text":"commonality","start":6443.31,"end":6443.95},{"text":"of","start":6443.95,"end":6444.15},{"text":"core","start":6444.15,"end":6444.35},{"text":"mechanisms.","start":6444.35,"end":6445.31}]},{"text":"Thank you, Chair.","start":6446.11,"end":6446.83,"topics":[],"words":[{"text":"Thank","start":6446.11,"end":6446.43},{"text":"you,","start":6446.43,"end":6446.51},{"text":"Chair.","start":6446.51,"end":6446.83}]}]}],"speaker":{"name":null,"affiliation":"IND","affiliation_full":"India","group":null,"function":"Representative"}},{"statement_number":19,"start":6453.55,"pageUrl":"/fr/asset/k1z/k1z1l552fv?lang=en&t=6454","paragraphs":[{"sentences":[{"text":"Thank you very much, India.","start":6453.55,"end":6454.99,"topics":[],"words":[{"text":"Thank","start":6453.55,"end":6453.83},{"text":"you","start":6453.83,"end":6453.91},{"text":"very","start":6453.91,"end":6454.11},{"text":"much,","start":6454.11,"end":6454.59},{"text":"India.","start":6454.59,"end":6454.99}]},{"text":"Just want to address the issue of optionality and your observation that it appears that all the mechanisms are optional.","start":6456.11,"end":6469.23,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. 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thanks for reminding us that this is still on the table.","start":6614.47,"end":6617.83,"topics":[],"words":[{"text":"But","start":6614.47,"end":6614.91},{"text":"thanks","start":6614.91,"end":6615.19},{"text":"for","start":6615.19,"end":6615.79},{"text":"reminding","start":6615.79,"end":6616.23},{"text":"us","start":6616.23,"end":6616.39},{"text":"that","start":6616.39,"end":6616.63},{"text":"this","start":6616.63,"end":6616.75},{"text":"is","start":6616.75,"end":6616.83},{"text":"still","start":6616.83,"end":6617.15},{"text":"on","start":6617.15,"end":6617.27},{"text":"the","start":6617.27,"end":6617.39},{"text":"table.","start":6617.39,"end":6617.83}]},{"text":"Next is 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This reflected concern that the protocol should be clearly limited to international tax disputes and avoid ambiguity that could create further disagreement."}],"words":[{"text":"Chair","start":6792.31,"end":6792.79},{"text":"on","start":6793.03,"end":6793.35},{"text":"the","start":6793.63,"end":6793.71},{"text":"general","start":6794.55,"end":6795.15},{"text":"definitions","start":6795.51,"end":6796.47},{"text":"and","start":6796.47,"end":6796.67},{"text":"the","start":6796.67,"end":6796.75},{"text":"general","start":6797.03,"end":6797.43},{"text":"provisions","start":6797.43,"end":6798.15},{"text":"The","start":6800.27,"end":6800.47},{"text":"AG","start":6800.47,"end":6800.59},{"text":"welcomes","start":6800.75,"end":6801.35},{"text":"the","start":6801.39,"end":6801.51},{"text":"approach","start":6801.51,"end":6802.19},{"text":"of","start":6802.35,"end":6802.51},{"text":"using","start":6802.51,"end":6802.79},{"text":"harmonized","start":6802.79,"end":6803.47},{"text":"definitions","start":6803.63,"end":6804.27},{"text":"across","start":6804.27,"end":6804.91},{"text":"the","start":6804.95,"end":6805.03},{"text":"convention","start":6805.03,"end":6805.71},{"text":"and","start":6806.59,"end":6806.79},{"text":"the","start":6806.79,"end":6806.87},{"text":"protocol","start":6806.87,"end":6807.31},{"text":"as","start":6807.31,"end":6807.47},{"text":"it","start":6807.47,"end":6807.63},{"text":"promotes","start":6807.63,"end":6808.11},{"text":"consistency,","start":6808.11,"end":6809.15},{"text":"interpretation","start":6809.47,"end":6810.35},{"text":"and","start":6810.35,"end":6810.47},{"text":"application.","start":6810.47,"end":6811.15}]},{"text":"However, given the multilateral character, it may be useful to ensure that the terms are framed broadly enough to accommodate different legal traditions and administrative structures and treaty networks.","start":6811.87,"end":6826.11,"topics":[{"key":"treaty-domestic-interaction","label":"Interaction with Treaties and Domestic Law","description":"Delegates examined how the protocol would interact with existing bilateral tax treaties, tax information exchange instruments, and domestic procedures. 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This reflected concern that the protocol should be clearly limited to international tax disputes and avoid ambiguity that could create further disagreement."}],"words":[{"text":"And","start":6852.07,"end":6852.23},{"text":"we","start":6852.23,"end":6852.47},{"text":"think","start":6852.47,"end":6852.71},{"text":"that","start":6852.71,"end":6853.03},{"text":"where","start":6853.35,"end":6853.75},{"text":"the","start":6853.75,"end":6854.07},{"text":"specific","start":6854.07,"end":6854.51},{"text":"terms","start":6854.55,"end":6854.79},{"text":"that","start":6854.79,"end":6854.91},{"text":"have","start":6854.91,"end":6855.03},{"text":"been","start":6855.03,"end":6855.19},{"text":"provided,","start":6855.19,"end":6855.83},{"text":"like","start":6856.15,"end":6856.35},{"text":"cross-border","start":6856.35,"end":6856.79},{"text":"tax","start":6856.79,"end":6856.99},{"text":"disputes,","start":6856.99,"end":6857.51},{"text":"those","start":6857.59,"end":6857.79},{"text":"items","start":6858.07,"end":6858.55},{"text":"has","start":6858.55,"end":6858.75},{"text":"to","start":6858.75,"end":6858.83},{"text":"be","start":6858.83,"end":6859.03},{"text":"defined","start":6859.03,"end":6859.67},{"text":"properly","start":6859.95,"end":6860.47},{"text":"within","start":6860.47,"end":6860.71},{"text":"the","start":6860.71,"end":6860.87},{"text":"framework.","start":6861.19,"end":6861.71}]},{"text":"And Chair, let me further go on to the issue of prevention of tax dispute.","start":6862.59,"end":6869.03,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. 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Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."}],"words":[{"text":"While","start":6884.03,"end":6884.43},{"text":"this","start":6884.43,"end":6884.75},{"text":"objective","start":6884.75,"end":6885.31},{"text":"is","start":6885.31,"end":6885.47},{"text":"objective","start":6885.47,"end":6886.19},{"text":"or","start":6886.67,"end":6886.75},{"text":"legitimate,","start":6886.75,"end":6887.55},{"text":"the","start":6887.63,"end":6887.83},{"text":"AG","start":6887.83,"end":6887.91},{"text":"is","start":6887.95,"end":6888.19},{"text":"concerned","start":6888.19,"end":6888.67},{"text":"that","start":6888.67,"end":6888.83},{"text":"these","start":6888.83,"end":6889.23},{"text":"mechanisms","start":6889.23,"end":6889.95},{"text":"may","start":6889.95,"end":6890.11},{"text":"place","start":6890.11,"end":6890.43},{"text":"considerable","start":6890.43,"end":6890.99},{"text":"pressure","start":6890.99,"end":6891.43},{"text":"on","start":6891.43,"end":6891.55},{"text":"already","start":6891.55,"end":6892.03},{"text":"constrained","start":6892.03,"end":6892.67},{"text":"tax","start":6892.67,"end":6892.91},{"text":"administrations.","start":6892.91,"end":6893.71}]},{"text":"In practice, APAs require highly specialized transfer pricing expertise and extensive economic analysis and dedicated administrative resources, all of which remain limited in many developing member states, including African jurisdictions.","start":6894.11,"end":6908.67,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. 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Delegates also highlighted the proposed task force on improving access to transfer pricing information as important for making prevention mechanisms workable for developing countries."}],"words":[{"text":"In","start":6894.11,"end":6894.23},{"text":"practice,","start":6894.27,"end":6894.99},{"text":"APAs","start":6895.47,"end":6896.35},{"text":"require","start":6896.35,"end":6896.71},{"text":"highly","start":6896.71,"end":6896.99},{"text":"specialized","start":6896.99,"end":6897.47},{"text":"transfer","start":6897.47,"end":6897.87},{"text":"pricing","start":6897.87,"end":6898.35},{"text":"expertise","start":6898.35,"end":6899.11},{"text":"and","start":6899.11,"end":6899.23},{"text":"extensive","start":6899.23,"end":6899.67},{"text":"economic","start":6899.67,"end":6900.03},{"text":"analysis","start":6900.03,"end":6900.75},{"text":"and","start":6902.35,"end":6902.55},{"text":"dedicated","start":6902.55,"end":6902.99},{"text":"administrative","start":6902.99,"end":6903.51},{"text":"resources,","start":6903.51,"end":6903.87},{"text":"all","start":6903.87,"end":6904.11},{"text":"of","start":6904.11,"end":6904.23},{"text":"which","start":6904.23,"end":6904.67},{"text":"remain","start":6904.75,"end":6905.03},{"text":"limited","start":6905.03,"end":6905.55},{"text":"in","start":6905.55,"end":6905.67},{"text":"many","start":6905.67,"end":6905.91},{"text":"developing","start":6905.91,"end":6906.43},{"text":"member","start":6906.59,"end":6906.91},{"text":"states,","start":6906.91,"end":6907.31},{"text":"including","start":6907.39,"end":6907.75},{"text":"African","start":6907.75,"end":6908.03},{"text":"jurisdictions.","start":6908.03,"end":6908.67}]},{"text":"Accordingly, the AG believes that the protocol must not impose rigid processing timelines on competent authorities without considering differences in capacity and capabilities.","start":6909.67,"end":6922.79,"topics":[{"key":"capacity-building-support","label":"Capacity Building and Support","description":"Many interventions stressed that developing countries will need technical assistance, training, and institutional support to use the protocol effectively. Capacity building was presented not as an optional add-on, but as essential for implementing APAs, audits, mediation, and other mechanisms in practice."},{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."}],"words":[{"text":"Accordingly,","start":6909.67,"end":6910.11},{"text":"the","start":6910.11,"end":6910.19},{"text":"AG","start":6910.19,"end":6910.35},{"text":"believes","start":6910.47,"end":6910.79},{"text":"that","start":6910.79,"end":6911.03},{"text":"the","start":6911.03,"end":6911.19},{"text":"protocol","start":6911.19,"end":6911.59},{"text":"must","start":6911.59,"end":6911.79},{"text":"not","start":6911.79,"end":6911.91},{"text":"impose","start":6911.91,"end":6912.55},{"text":"rigid","start":6912.55,"end":6913.19},{"text":"processing","start":6914.15,"end":6914.59},{"text":"timelines","start":6914.59,"end":6915.51},{"text":"on","start":6916.23,"end":6916.55},{"text":"competent","start":6916.71,"end":6917.15},{"text":"authorities","start":6917.15,"end":6917.75},{"text":"without","start":6917.83,"end":6918.15},{"text":"considering","start":6918.15,"end":6918.59},{"text":"differences","start":6918.59,"end":6919.43},{"text":"in","start":6919.43,"end":6919.63},{"text":"capacity","start":6919.63,"end":6920.47},{"text":"and","start":6921.19,"end":6921.59},{"text":"capabilities.","start":6921.91,"end":6922.79}]},{"text":"What may be achievable for well-resourced administrations within a short period of time would take a relatively longer period of time to achieve by lower capacity jurisdictions.","start":6923.87,"end":6936.31,"topics":[{"key":"capacity-building-support","label":"Capacity Building and Support","description":"Many interventions stressed that developing countries will need technical assistance, training, and institutional support to use the protocol effectively. Capacity building was presented not as an optional add-on, but as essential for implementing APAs, audits, mediation, and other mechanisms in practice."}],"words":[{"text":"What","start":6923.87,"end":6924.39},{"text":"may","start":6924.39,"end":6924.63},{"text":"be","start":6924.63,"end":6924.79},{"text":"achievable","start":6924.79,"end":6925.35},{"text":"for","start":6925.35,"end":6925.51},{"text":"well-resourced","start":6925.51,"end":6926.15},{"text":"administrations","start":6926.15,"end":6927.03},{"text":"within","start":6927.03,"end":6927.39},{"text":"a","start":6927.39,"end":6927.43},{"text":"short","start":6927.43,"end":6927.91},{"text":"period","start":6927.91,"end":6928.27},{"text":"of","start":6928.27,"end":6928.39},{"text":"time","start":6928.39,"end":6928.87},{"text":"would","start":6930.55,"end":6930.75},{"text":"take","start":6930.75,"end":6931.03},{"text":"a","start":6931.03,"end":6931.07},{"text":"relatively","start":6931.07,"end":6931.51},{"text":"longer","start":6931.51,"end":6931.99},{"text":"period","start":6932.15,"end":6932.39},{"text":"of","start":6932.39,"end":6932.63},{"text":"time","start":6933.03,"end":6933.35},{"text":"to","start":6933.35,"end":6933.55},{"text":"achieve","start":6933.55,"end":6934.15},{"text":"by","start":6934.71,"end":6934.95},{"text":"lower","start":6934.95,"end":6935.27},{"text":"capacity","start":6935.27,"end":6935.63},{"text":"jurisdictions.","start":6935.63,"end":6936.31}]},{"text":"including African member states.","start":6937.43,"end":6938.83,"topics":[],"words":[{"text":"including","start":6937.43,"end":6937.71},{"text":"African","start":6937.71,"end":6938.11},{"text":"member","start":6938.11,"end":6938.39},{"text":"states.","start":6938.39,"end":6938.83}]},{"text":"So what we are proposing is that rigid timelines within the protocol may not be useful, and as such, this has to be made as an indicative timelines and leaving the detail out into either annexes or as guidance notes to the protocol.","start":6939.15,"end":6963.63,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."},{"key":"capacity-building-support","label":"Capacity Building and Support","description":"Many interventions stressed that developing countries will need technical assistance, training, and institutional support to use the protocol effectively. Capacity building was presented not as an optional add-on, but as essential for implementing APAs, audits, mediation, and other mechanisms in practice."}],"words":[{"text":"So","start":6939.15,"end":6939.63},{"text":"what","start":6941.31,"end":6941.71},{"text":"we","start":6941.71,"end":6941.95},{"text":"are","start":6941.95,"end":6942.03},{"text":"proposing","start":6942.03,"end":6942.55},{"text":"is","start":6942.55,"end":6942.67},{"text":"that","start":6942.67,"end":6943.07},{"text":"rigid","start":6944.59,"end":6944.91},{"text":"timelines","start":6944.91,"end":6945.51},{"text":"within","start":6945.51,"end":6945.71},{"text":"the","start":6945.71,"end":6945.79},{"text":"protocol","start":6945.79,"end":6946.43},{"text":"may","start":6946.43,"end":6946.59},{"text":"not","start":6946.59,"end":6946.75},{"text":"be","start":6946.75,"end":6946.95},{"text":"useful,","start":6946.95,"end":6947.31},{"text":"and","start":6947.47,"end":6947.67},{"text":"as","start":6947.67,"end":6947.75},{"text":"such,","start":6947.75,"end":6948.11},{"text":"this","start":6948.11,"end":6948.51},{"text":"has","start":6948.51,"end":6948.83},{"text":"to","start":6948.83,"end":6948.91},{"text":"be","start":6949.63,"end":6950.03},{"text":"made","start":6950.03,"end":6950.35},{"text":"as","start":6950.43,"end":6950.51},{"text":"an","start":6950.91,"end":6951.03},{"text":"indicative","start":6951.07,"end":6951.79},{"text":"timelines","start":6951.79,"end":6952.59},{"text":"and","start":6953.31,"end":6953.71},{"text":"leaving","start":6953.95,"end":6954.31},{"text":"the","start":6954.31,"end":6954.47},{"text":"detail","start":6954.47,"end":6954.91},{"text":"out","start":6954.91,"end":6955.23},{"text":"into","start":6955.23,"end":6955.71},{"text":"either","start":6955.87,"end":6956.43},{"text":"annexes","start":6956.43,"end":6957.07},{"text":"or","start":6957.07,"end":6957.47},{"text":"as","start":6959.71,"end":6960.11},{"text":"guidance","start":6961.23,"end":6961.71},{"text":"notes","start":6961.71,"end":6962.27},{"text":"to","start":6962.43,"end":6962.63},{"text":"the","start":6962.83,"end":6962.99},{"text":"protocol.","start":6962.99,"end":6963.63}]},{"text":"They should be indicative only, as I said, and details contained in explanatory guidance notes as well.","start":6965.51,"end":6970.95,"topics":[{"key":"capacity-building-support","label":"Capacity Building and Support","description":"Many interventions stressed that developing countries will need technical assistance, training, and institutional support to use the protocol effectively. Capacity building was presented not as an optional add-on, but as essential for implementing APAs, audits, mediation, and other mechanisms in practice."},{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."}],"words":[{"text":"They","start":6965.51,"end":6965.55},{"text":"should","start":6965.55,"end":6965.75},{"text":"be","start":6965.75,"end":6966.07},{"text":"indicative","start":6966.07,"end":6966.63},{"text":"only,","start":6966.63,"end":6967.03},{"text":"as","start":6967.03,"end":6967.19},{"text":"I","start":6967.19,"end":6967.27},{"text":"said,","start":6967.27,"end":6967.59},{"text":"and","start":6967.59,"end":6967.79},{"text":"details","start":6967.79,"end":6968.15},{"text":"contained","start":6968.15,"end":6968.59},{"text":"in","start":6968.59,"end":6968.71},{"text":"explanatory","start":6968.71,"end":6969.19},{"text":"guidance","start":6969.19,"end":6969.83},{"text":"notes","start":6970.15,"end":6970.55},{"text":"as","start":6970.55,"end":6970.71},{"text":"well.","start":6970.71,"end":6970.95}]},{"text":"And with respect to advance rulings, Chair, additional clarity is required regarding the treatment of anti-abuse provisions.","start":6971.67,"end":6980.71,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."}],"words":[{"text":"And","start":6971.67,"end":6971.87},{"text":"with","start":6971.87,"end":6971.99},{"text":"respect","start":6971.99,"end":6972.35},{"text":"to","start":6972.35,"end":6972.47},{"text":"advance","start":6972.47,"end":6972.95},{"text":"rulings,","start":6972.95,"end":6973.59},{"text":"Chair,","start":6974.31,"end":6974.79},{"text":"additional","start":6975.75,"end":6976.19},{"text":"clarity","start":6976.19,"end":6976.63},{"text":"is","start":6976.63,"end":6976.71},{"text":"required","start":6976.71,"end":6977.51},{"text":"regarding","start":6977.99,"end":6978.47},{"text":"the","start":6978.47,"end":6978.63},{"text":"treatment","start":6978.63,"end":6979.19},{"text":"of","start":6979.19,"end":6979.43},{"text":"anti-abuse","start":6979.43,"end":6980.07},{"text":"provisions.","start":6980.07,"end":6980.71}]},{"text":"The protocol must be clear on whether advance rulings may address anti-abuse rules and under what circumstances, while ensuring that such mechanisms are not used to undermine legitimate anti-avoidance measures adopted by source jurisdictions.","start":6981.19,"end":6998.31,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."}],"words":[{"text":"The","start":6981.19,"end":6981.31},{"text":"protocol","start":6981.31,"end":6981.67},{"text":"must","start":6981.67,"end":6981.91},{"text":"be","start":6981.91,"end":6981.99},{"text":"clear","start":6981.99,"end":6982.47},{"text":"on","start":6982.95,"end":6983.07},{"text":"whether","start":6983.07,"end":6983.59},{"text":"advance","start":6983.99,"end":6984.43},{"text":"rulings","start":6984.43,"end":6985.03},{"text":"may","start":6985.11,"end":6985.31},{"text":"address","start":6985.31,"end":6985.71},{"text":"anti-abuse","start":6985.71,"end":6986.43},{"text":"rules","start":6986.55,"end":6987.11},{"text":"and","start":6987.87,"end":6988.07},{"text":"under","start":6988.19,"end":6988.47},{"text":"what","start":6988.47,"end":6988.67},{"text":"circumstances,","start":6988.67,"end":6989.67},{"text":"while","start":6990.03,"end":6990.39},{"text":"ensuring","start":6990.39,"end":6990.87},{"text":"that","start":6990.87,"end":6991.11},{"text":"such","start":6991.11,"end":6991.51},{"text":"mechanisms","start":6991.51,"end":6992.31},{"text":"are","start":6992.31,"end":6992.39},{"text":"not","start":6992.39,"end":6992.63},{"text":"used","start":6992.63,"end":6992.99},{"text":"to","start":6992.99,"end":6993.07},{"text":"undermine","start":6993.07,"end":6993.67},{"text":"legitimate","start":6994.63,"end":6995.11},{"text":"anti-avoidance","start":6995.11,"end":6996.07},{"text":"measures","start":6996.07,"end":6996.55},{"text":"adopted","start":6996.55,"end":6997.03},{"text":"by","start":6997.03,"end":6997.35},{"text":"source","start":6997.43,"end":6997.71},{"text":"jurisdictions.","start":6997.71,"end":6998.31}]},{"text":"And Chair, on the issues of optionality, as we are on here on prevention mechanism, the AG, Consuelo, has pushed that mechanisms for preventing dispute are largely domestic matters.","start":6998.91,"end":7017.03,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"And","start":6998.91,"end":6999.11},{"text":"Chair,","start":6999.11,"end":6999.35},{"text":"on","start":6999.35,"end":6999.51},{"text":"the","start":6999.51,"end":6999.59},{"text":"issues","start":6999.59,"end":6999.91},{"text":"of","start":6999.91,"end":6999.99},{"text":"optionality,","start":6999.99,"end":7001.11},{"text":"as","start":7001.43,"end":7001.75},{"text":"we","start":7001.75,"end":7001.99},{"text":"are","start":7001.99,"end":7002.11},{"text":"on","start":7002.11,"end":7002.23},{"text":"here","start":7002.23,"end":7002.79},{"text":"on","start":7002.87,"end":7003.11},{"text":"prevention","start":7003.31,"end":7003.87},{"text":"mechanism,","start":7003.87,"end":7004.63},{"text":"the","start":7005.27,"end":7005.47},{"text":"AG,","start":7005.47,"end":7005.67},{"text":"Consuelo,","start":7007.91,"end":7008.27},{"text":"has","start":7008.27,"end":7008.47},{"text":"pushed","start":7008.47,"end":7008.75},{"text":"that","start":7008.79,"end":7009.11},{"text":"mechanisms","start":7009.11,"end":7009.99},{"text":"for","start":7009.99,"end":7010.95},{"text":"preventing","start":7011.11,"end":7011.75},{"text":"dispute","start":7011.75,"end":7012.39},{"text":"are","start":7012.87,"end":7012.95},{"text":"largely","start":7012.95,"end":7013.35},{"text":"domestic","start":7013.35,"end":7014.15},{"text":"matters.","start":7016.39,"end":7017.03}]},{"text":"And of course, what we propose is that we don't have any restrictions or we don't make this as a call and I think during the international meetings we have made this point clear that GSP prevention should be optional for members to choose from which of the mechanisms and of course of course it's still subject to domestic law rules and applications so that is what we want to put across for now chair so I'll pause here and maybe my final comment will be that on the issues of optionality again, the AG is of a strong opinion that MAP become the core mechanism and not subject to any form of reservations whatsoever within the text.","start":7017.51,"end":7066.59,"topics":[{"key":"optionality-core","label":"Optionality and Core Mechanisms","description":"Delegations repeatedly discussed whether states should be able to opt out of particular prevention and resolution mechanisms, while still preserving a minimum common set of core tools. Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."},{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. Several delegations suggested MAP should serve as the core dispute resolution mechanism because it already exists in many treaties and is more broadly accepted than arbitration or other ADR tools."},{"key":"treaty-domestic-interaction","label":"Interaction with Treaties and Domestic Law","description":"Delegates examined how the protocol would interact with existing bilateral tax treaties, tax information exchange instruments, and domestic procedures. 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of course, we take note of your comment and going forward, altogether we have to reflect, is it necessary, is it helpful to have those timeframes more or less set cast in 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then you had another question, or rather a request to clarify the relationship with anti-abuse provisions 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where it says that the competent authority may decline a request under Article 2.2, and that's the mechanism the advance rulings concerning other cases than transfer pricing cases.","start":7369.95,"end":7393.55,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. 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of course, if you deem more clarification necessary, you're very welcome to make any suggestions.","start":7405.07,"end":7412.51,"topics":[],"words":[{"text":"But","start":7405.07,"end":7405.43},{"text":"of","start":7405.43,"end":7405.55},{"text":"course,","start":7405.55,"end":7405.95},{"text":"if","start":7405.95,"end":7406.11},{"text":"you","start":7406.11,"end":7406.23},{"text":"deem","start":7406.23,"end":7406.63},{"text":"more","start":7406.63,"end":7406.83},{"text":"clarification","start":7406.83,"end":7407.95},{"text":"necessary,","start":7408.11,"end":7408.91},{"text":"you're","start":7409.47,"end":7409.67},{"text":"very","start":7409.67,"end":7409.95},{"text":"welcome","start":7409.95,"end":7410.35},{"text":"to","start":7410.35,"end":7410.59},{"text":"make","start":7411.23,"end":7411.51},{"text":"any","start":7411.51,"end":7411.71},{"text":"suggestions.","start":7411.71,"end":7412.51}]},{"text":"Okay, with that, I'd like to give the floor now to the Kingdom of the 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good morning everybody and also from our side thanks to the co-leads and the secretariat for the draft and the work done so far, including the presentation of this 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a general sense, the Netherlands is of course in favour of tax certainty and to update and improve dispute prevention and resolution process and in that regard also welcome the work in this protocol.","start":7433.27,"end":7444.47,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. 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do have a number of questions which are more technical of a nature that maybe serve better with written comments and textual suggestions.","start":7445.39,"end":7453.07,"topics":[],"words":[{"text":"We","start":7445.39,"end":7445.47},{"text":"do","start":7445.47,"end":7445.63},{"text":"have","start":7445.63,"end":7445.95},{"text":"a","start":7446.59,"end":7446.63},{"text":"number","start":7446.63,"end":7446.99},{"text":"of","start":7446.99,"end":7447.07},{"text":"questions","start":7447.07,"end":7447.55},{"text":"which","start":7447.55,"end":7447.79},{"text":"are","start":7447.79,"end":7447.87},{"text":"more","start":7447.87,"end":7448.19},{"text":"technical","start":7448.19,"end":7448.67},{"text":"of","start":7448.67,"end":7448.75},{"text":"a","start":7448.75,"end":7448.79},{"text":"nature","start":7448.79,"end":7449.27},{"text":"that","start":7449.27,"end":7449.63},{"text":"maybe","start":7449.79,"end":7450.19},{"text":"serve","start":7450.19,"end":7450.43},{"text":"better","start":7450.43,"end":7450.75},{"text":"with","start":7450.75,"end":7450.99},{"text":"written","start":7450.99,"end":7451.35},{"text":"comments","start":7451.35,"end":7451.87},{"text":"and","start":7451.87,"end":7452.03},{"text":"textual","start":7452.03,"end":7452.43},{"text":"suggestions.","start":7452.43,"end":7453.07}]},{"text":"But on that point we do have some questions, remarks on chapters one and chapter two.","start":7453.63,"end":7459.87,"topics":[],"words":[{"text":"But","start":7453.63,"end":7453.95},{"text":"on","start":7454.67,"end":7454.91},{"text":"that","start":7454.91,"end":7455.07},{"text":"point","start":7455.07,"end":7455.39},{"text":"we","start":7455.39,"end":7455.55},{"text":"do","start":7455.63,"end":7455.87},{"text":"have","start":7455.87,"end":7456.11},{"text":"some","start":7456.19,"end":7456.59},{"text":"questions,","start":7457.23,"end":7457.67},{"text":"remarks","start":7457.67,"end":7458.07},{"text":"on","start":7458.07,"end":7458.27},{"text":"chapters","start":7458.27,"end":7458.63},{"text":"one","start":7458.63,"end":7458.99},{"text":"and","start":7458.99,"end":7459.15},{"text":"chapter","start":7459.15,"end":7459.43},{"text":"two.","start":7459.43,"end":7459.87}]},{"text":"To start with, I think chapter one on the 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appreciate the effort to translate the discussions held throughout the process into a comprehensive and operational text, which provides a valuable basis for our 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Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."}],"words":[{"text":"Second,","start":8288.83,"end":8289.55},{"text":"regarding","start":8289.79,"end":8290.35},{"text":"the","start":8290.35,"end":8290.47},{"text":"dispute","start":8290.47,"end":8290.91},{"text":"prevention","start":8290.91,"end":8291.55},{"text":"mechanisms","start":8291.55,"end":8292.27},{"text":"contained","start":8292.27,"end":8292.67},{"text":"in","start":8292.67,"end":8292.75},{"text":"Chapter","start":8292.75,"end":8293.15},{"text":"2,","start":8293.15,"end":8293.55},{"text":"Honduras","start":8293.91,"end":8294.35},{"text":"considers","start":8294.35,"end":8294.99},{"text":"that","start":8294.99,"end":8295.11},{"text":"the","start":8295.11,"end":8295.19},{"text":"discussion","start":8295.19,"end":8295.87},{"text":"should","start":8295.87,"end":8296.03},{"text":"focus","start":8296.03,"end":8296.51},{"text":"not","start":8296.51,"end":8296.83},{"text":"only","start":8296.83,"end":8297.31},{"text":"on","start":8297.31,"end":8297.39},{"text":"their","start":8297.39,"end":8297.63},{"text":"legal","start":8297.63,"end":8297.91},{"text":"design,","start":8297.91,"end":8298.51},{"text":"but","start":8298.83,"end":8298.99},{"text":"also","start":8298.99,"end":8299.63},{"text":"on","start":8299.63,"end":8299.79},{"text":"whether","start":8299.79,"end":8300.11},{"text":"they","start":8300.11,"end":8300.27},{"text":"can","start":8300.27,"end":8300.43},{"text":"be","start":8300.43,"end":8300.59},{"text":"effectively","start":8300.59,"end":8301.31},{"text":"implemented","start":8301.71,"end":8302.51},{"text":"by","start":8302.51,"end":8302.67},{"text":"tax","start":8302.67,"end":8302.99},{"text":"administrations","start":8302.99,"end":8303.87},{"text":"with","start":8304.19,"end":8304.59},{"text":"different","start":8304.59,"end":8305.03},{"text":"levels","start":8305.03,"end":8305.55},{"text":"of","start":8305.63,"end":8305.87},{"text":"institutional","start":8305.87,"end":8306.67},{"text":"experience.","start":8306.75,"end":8307.63}]},{"text":"In this case, Honduras, for example, does not currently have an established APA program.","start":8308.75,"end":8314.27,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. 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Capacity building was presented not as an optional add-on, but as essential for implementing APAs, audits, mediation, and other mechanisms in practice."}],"words":[{"text":"This","start":8336.11,"end":8336.35},{"text":"would","start":8336.35,"end":8336.51},{"text":"allow","start":8336.51,"end":8336.83},{"text":"administrations","start":8336.83,"end":8337.79},{"text":"developing","start":8337.79,"end":8338.43},{"text":"their","start":8338.43,"end":8338.59},{"text":"capacity","start":8338.59,"end":8339.23},{"text":"to","start":8339.23,"end":8339.39},{"text":"understand","start":8339.39,"end":8340.07},{"text":"the","start":8340.07,"end":8340.15},{"text":"practical","start":8340.15,"end":8340.67},{"text":"requirements","start":8340.67,"end":8341.47},{"text":"before","start":8341.47,"end":8341.95},{"text":"this","start":8341.95,"end":8342.35},{"text":"implementations.","start":8342.35,"end":8343.39}]},{"text":"On the proposed 24 month best effort timeframe, Honduras considers this has to be more flexible so this can work in practice.","start":8344.11,"end":8352.03,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. 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probably might consider moving forward to be dealing with one section at a time, but that's just a proposal that I'm 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to the substantive issues, I think as Kenya we want to align ourselves with the position taken by the Africa group, as outlined by our delegate from 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to take a more particular position, I think on the issue of the draft protocol, we note that the ambition to be intentional and have an operational detail gives us a lot of substance within the text of the 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so we feel that it can be compressed and we prescribe the use of high level language.","start":8545.63,"end":8552.43,"topics":[],"words":[{"text":"And","start":8545.63,"end":8545.87},{"text":"so","start":8545.87,"end":8546.39},{"text":"we","start":8546.39,"end":8546.51},{"text":"feel","start":8546.51,"end":8546.71},{"text":"that","start":8546.71,"end":8546.87},{"text":"it","start":8546.87,"end":8546.99},{"text":"can","start":8546.99,"end":8547.23},{"text":"be","start":8547.23,"end":8547.39},{"text":"compressed","start":8547.39,"end":8547.99},{"text":"and","start":8547.99,"end":8548.19},{"text":"we","start":8548.99,"end":8549.55},{"text":"prescribe","start":8549.71,"end":8550.59},{"text":"the","start":8550.59,"end":8550.67},{"text":"use","start":8550.67,"end":8550.91},{"text":"of","start":8550.91,"end":8551.15},{"text":"high","start":8551.31,"end":8551.55},{"text":"level","start":8551.55,"end":8551.87},{"text":"language.","start":8551.87,"end":8552.43}]},{"text":"and then the issues and the detail can be given in the guidelines as rules.","start":8553.15,"end":8557.71,"topics":[],"words":[{"text":"and","start":8553.15,"end":8553.27},{"text":"then","start":8553.27,"end":8553.79},{"text":"the","start":8553.95,"end":8554.15},{"text":"issues","start":8554.15,"end":8554.83},{"text":"and","start":8554.83,"end":8555.11},{"text":"the","start":8555.11,"end":8555.19},{"text":"detail","start":8555.19,"end":8555.55},{"text":"can","start":8555.55,"end":8555.71},{"text":"be","start":8555.71,"end":8555.87},{"text":"given","start":8555.87,"end":8556.19},{"text":"in","start":8556.19,"end":8556.31},{"text":"the","start":8556.31,"end":8556.39},{"text":"guidelines","start":8556.39,"end":8556.91},{"text":"as","start":8556.91,"end":8557.15},{"text":"rules.","start":8557.15,"end":8557.71}]},{"text":"On the issue of optionality, well, we might be, should be careful not to water down and leave everything to 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Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"On","start":8559.47,"end":8559.63},{"text":"the","start":8559.63,"end":8559.75},{"text":"issue","start":8559.75,"end":8560.35},{"text":"of","start":8560.35,"end":8560.99},{"text":"optionality,","start":8561.63,"end":8562.51},{"text":"well,","start":8564.03,"end":8564.43},{"text":"we","start":8565.55,"end":8565.71},{"text":"might","start":8565.71,"end":8565.95},{"text":"be,","start":8565.95,"end":8566.11},{"text":"should","start":8566.11,"end":8566.35},{"text":"be","start":8566.35,"end":8566.47},{"text":"careful","start":8566.47,"end":8567.07},{"text":"not","start":8568.11,"end":8568.55},{"text":"to","start":8568.55,"end":8568.75},{"text":"water","start":8568.75,"end":8569.15},{"text":"down","start":8569.15,"end":8569.47},{"text":"and","start":8569.47,"end":8569.95},{"text":"leave","start":8570.03,"end":8570.19},{"text":"everything","start":8570.19,"end":8570.59},{"text":"to","start":8570.59,"end":8570.75},{"text":"options.","start":8570.75,"end":8571.31}]},{"text":"But again, as Kenya, we want to align ourselves with the members who have stated that for dispute resolution, MAP is the best option and we second the idea that it should be seen as a core mechanism.","start":8571.87,"end":8588.75,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. Several delegations suggested MAP should serve as the core dispute resolution mechanism because it already exists in many treaties and is more broadly accepted than arbitration or other ADR tools."}],"words":[{"text":"But","start":8571.87,"end":8572.11},{"text":"again,","start":8572.11,"end":8572.59},{"text":"as","start":8572.59,"end":8572.75},{"text":"Kenya,","start":8572.75,"end":8572.99},{"text":"we","start":8572.99,"end":8573.19},{"text":"want","start":8573.19,"end":8573.43},{"text":"to","start":8573.43,"end":8573.95},{"text":"align","start":8574.19,"end":8574.51},{"text":"ourselves","start":8574.51,"end":8574.91},{"text":"with","start":8574.91,"end":8575.11},{"text":"the","start":8575.11,"end":8575.19},{"text":"members","start":8575.19,"end":8575.59},{"text":"who","start":8575.59,"end":8575.67},{"text":"have","start":8575.67,"end":8575.87},{"text":"stated","start":8576.67,"end":8577.51},{"text":"that","start":8577.51,"end":8577.67},{"text":"for","start":8578.11,"end":8578.75},{"text":"dispute","start":8579.47,"end":8579.95},{"text":"resolution,","start":8579.95,"end":8580.75},{"text":"MAP","start":8580.75,"end":8581.15},{"text":"is","start":8581.15,"end":8581.27},{"text":"the","start":8581.27,"end":8581.39},{"text":"best","start":8581.39,"end":8581.87},{"text":"option","start":8582.11,"end":8582.67},{"text":"and","start":8582.67,"end":8582.91},{"text":"we","start":8583.87,"end":8584.51},{"text":"second","start":8584.51,"end":8584.99},{"text":"the","start":8584.99,"end":8585.11},{"text":"idea","start":8585.63,"end":8586.03},{"text":"that","start":8586.03,"end":8586.19},{"text":"it","start":8586.19,"end":8586.31},{"text":"should","start":8586.31,"end":8586.51},{"text":"be","start":8586.51,"end":8586.91},{"text":"seen","start":8587.07,"end":8587.47},{"text":"as","start":8587.47,"end":8587.63},{"text":"a","start":8587.63,"end":8587.71},{"text":"core","start":8587.71,"end":8587.99},{"text":"mechanism.","start":8587.99,"end":8588.75}]},{"text":"Again, on the issue of MAP and APAs, when it comes to timelines, we believe the 24 month window is most optimal also for offering certainty to taxpayers so that they don't get dragged into these very long processes of over 24 months.","start":8589.47,"end":8607.87,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. Several delegations suggested MAP should serve as the core dispute resolution mechanism because it already exists in many treaties and is more broadly accepted than arbitration or other ADR tools."},{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."}],"words":[{"text":"Again,","start":8589.47,"end":8589.95},{"text":"on","start":8589.95,"end":8590.11},{"text":"the","start":8590.11,"end":8590.23},{"text":"issue","start":8590.23,"end":8590.59},{"text":"of","start":8590.59,"end":8590.83},{"text":"MAP","start":8590.83,"end":8591.23},{"text":"and","start":8591.23,"end":8591.39},{"text":"APAs,","start":8591.39,"end":8592.39},{"text":"when","start":8592.39,"end":8592.59},{"text":"it","start":8592.59,"end":8592.75},{"text":"comes","start":8592.75,"end":8592.95},{"text":"to","start":8592.95,"end":8593.07},{"text":"timelines,","start":8593.07,"end":8593.79},{"text":"we","start":8594.19,"end":8594.59},{"text":"believe","start":8594.63,"end":8595.39},{"text":"the","start":8595.39,"end":8595.51},{"text":"24","start":8595.51,"end":8596.27},{"text":"month","start":8596.59,"end":8596.99},{"text":"window","start":8596.99,"end":8597.55},{"text":"is","start":8597.63,"end":8598.03},{"text":"most","start":8599.15,"end":8599.47},{"text":"optimal","start":8599.47,"end":8600.03},{"text":"also","start":8600.43,"end":8600.75},{"text":"for","start":8600.75,"end":8601.31},{"text":"offering","start":8601.55,"end":8602.19},{"text":"certainty","start":8602.19,"end":8602.59},{"text":"to","start":8602.59,"end":8602.71},{"text":"taxpayers","start":8602.71,"end":8603.23},{"text":"so","start":8603.23,"end":8603.35},{"text":"that","start":8603.35,"end":8603.47},{"text":"they","start":8603.47,"end":8603.55},{"text":"don't","start":8603.55,"end":8603.99},{"text":"get","start":8603.99,"end":8604.15},{"text":"dragged","start":8604.15,"end":8604.43},{"text":"into","start":8604.43,"end":8604.75},{"text":"these","start":8604.75,"end":8604.95},{"text":"very","start":8604.95,"end":8605.15},{"text":"long","start":8605.15,"end":8605.63},{"text":"processes","start":8606.03,"end":8606.67},{"text":"of","start":8606.67,"end":8606.83},{"text":"over","start":8606.83,"end":8607.03},{"text":"24","start":8607.03,"end":8607.39},{"text":"months.","start":8607.39,"end":8607.87}]},{"text":"I see it has appeared in two periods, in the two statements, one in the dispute prevention and the second one in the map, so I think that is welcome.","start":8608.63,"end":8617.75,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. 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give the floor now to Peru.","start":8954.75,"end":8956.19,"topics":[],"words":[{"text":"I","start":8954.75,"end":8954.83},{"text":"give","start":8954.83,"end":8954.99},{"text":"the","start":8954.99,"end":8955.15},{"text":"floor","start":8955.15,"end":8955.35},{"text":"now","start":8955.35,"end":8955.55},{"text":"to","start":8955.55,"end":8955.71},{"text":"Peru.","start":8955.71,"end":8956.19}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":38,"start":8960.27,"pageUrl":"/fr/asset/k1z/k1z1l552fv?lang=en&t=8961","paragraphs":[{"sentences":[{"text":"Thank you, Khalid.","start":8960.27,"end":8960.95,"topics":[],"words":[{"text":"Thank","start":8960.27,"end":8960.43},{"text":"you,","start":8960.43,"end":8960.55},{"text":"Khalid.","start":8960.55,"end":8960.95}]},{"text":"Peru would like to thank you for presenting this 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Article 2.2 on bilateral and multilateral advance ruling not related to transfer pricing, we will appreciate further clarifications, including through practical examples on the type of issue or transactions for which taxpayers could be expected to request such a ruling involving two or more jurisdictions.","start":8980.35,"end":9004.19,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. 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I was saying to Michael that I can share, and he said, you?","start":9189.75,"end":9193.91,"topics":[],"words":[{"text":"Thank","start":9189.75,"end":9189.95},{"text":"you,","start":9189.95,"end":9190.03},{"text":"Peru.","start":9190.47,"end":9190.95},{"text":"I","start":9190.95,"end":9191.39},{"text":"was","start":9191.39,"end":9191.51},{"text":"saying","start":9191.51,"end":9191.83},{"text":"to","start":9191.83,"end":9191.99},{"text":"Michael","start":9192.23,"end":9192.55},{"text":"that","start":9192.55,"end":9192.79},{"text":"I","start":9192.79,"end":9192.87},{"text":"can","start":9192.87,"end":9193.11},{"text":"share,","start":9193.11,"end":9193.31},{"text":"and","start":9193.31,"end":9193.43},{"text":"he","start":9193.43,"end":9193.51},{"text":"said,","start":9193.51,"end":9193.67},{"text":"you?","start":9193.67,"end":9193.91}]},{"text":"I said, yes, Jamaica can share about an example of advance pricing ruling that we have had to contend with, and that we have a lot of experience in this area.","start":9193.99,"end":9209.19,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. 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we'd like to share our appreciation for the hard work of the Curtis Secretariat.","start":9352.34,"end":9359.06,"topics":[],"words":[{"text":"First","start":9352.34,"end":9352.66},{"text":"of","start":9352.66,"end":9352.74},{"text":"all,","start":9352.74,"end":9353.06},{"text":"we'd","start":9353.06,"end":9353.3},{"text":"like","start":9353.3,"end":9353.86},{"text":"to","start":9353.86,"end":9353.94},{"text":"share","start":9353.94,"end":9354.58},{"text":"our","start":9354.78,"end":9355.14},{"text":"appreciation","start":9355.14,"end":9355.86},{"text":"for","start":9355.86,"end":9355.98},{"text":"the","start":9355.98,"end":9356.06},{"text":"hard","start":9356.06,"end":9356.26},{"text":"work","start":9356.26,"end":9356.58},{"text":"of","start":9356.78,"end":9356.9},{"text":"the","start":9356.9,"end":9357.06},{"text":"Curtis","start":9357.06,"end":9357.9},{"text":"Secretariat.","start":9357.9,"end":9359.06}]},{"text":"to come up with the current draft.","start":9359.79,"end":9361.87,"topics":[],"words":[{"text":"to","start":9359.79,"end":9359.83},{"text":"come","start":9359.83,"end":9360.03},{"text":"up","start":9360.03,"end":9360.19},{"text":"with","start":9360.19,"end":9360.47},{"text":"the","start":9360.51,"end":9360.75},{"text":"current","start":9360.75,"end":9361.43},{"text":"draft.","start":9361.43,"end":9361.87}]},{"text":"And then generally we welcome the progress made to the current time and we will continue to make our contribution upon this 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Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"Like","start":9380.67,"end":9380.91},{"text":"the","start":9381.39,"end":9381.47},{"text":"comments","start":9381.47,"end":9382.03},{"text":"made","start":9382.03,"end":9382.27},{"text":"by","start":9382.27,"end":9382.59},{"text":"many","start":9382.91,"end":9383.15},{"text":"other","start":9383.15,"end":9383.31},{"text":"colleagues","start":9383.31,"end":9383.67},{"text":"before,","start":9383.71,"end":9384.19},{"text":"we","start":9384.91,"end":9385.07},{"text":"do","start":9385.07,"end":9385.19},{"text":"think","start":9385.19,"end":9385.55},{"text":"optionality","start":9386.55,"end":9387.15},{"text":"is","start":9387.15,"end":9387.35},{"text":"very","start":9387.35,"end":9387.59},{"text":"important","start":9387.59,"end":9388.03},{"text":"for","start":9388.03,"end":9388.23},{"text":"the","start":9388.23,"end":9388.35},{"text":"broader","start":9388.35,"end":9388.91},{"text":"participation","start":9388.91,"end":9389.63},{"text":"of","start":9390.07,"end":9390.19},{"text":"state","start":9390.75,"end":9391.07},{"text":"parties.","start":9391.07,"end":9391.63}]},{"text":"And for example, regarding the simultaneous tax audits and joint audits, as we commented before, we still don't think that they should be classified as dispute prevention mechanisms.","start":9392.31,"end":9406.99,"topics":[{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"There was sustained discussion on tax-administration-led prevention tools such as simultaneous audits and joint audits. 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Many speakers supported flexibility to encourage wider participation, but also argued that at least some mechanisms should be mandatory for the protocol to remain effective."}],"words":[{"text":"However,","start":9406.99,"end":9407.87},{"text":"we","start":9408.11,"end":9408.27},{"text":"think","start":9408.27,"end":9408.51},{"text":"we","start":9408.51,"end":9408.75},{"text":"are","start":9408.75,"end":9408.87},{"text":"open","start":9408.87,"end":9409.15},{"text":"to","start":9409.15,"end":9409.31},{"text":"further","start":9409.87,"end":9410.27},{"text":"discussion","start":9410.27,"end":9410.75},{"text":"on","start":9410.75,"end":9410.91},{"text":"the","start":9410.91,"end":9410.99},{"text":"basis","start":9410.99,"end":9411.35},{"text":"that","start":9411.35,"end":9411.67},{"text":"they","start":9411.67,"end":9411.79},{"text":"are","start":9411.79,"end":9411.87},{"text":"optional.","start":9411.87,"end":9412.43}]},{"text":"And as per the all mechanisms if we still need to defend them in the future.","start":9412.91,"end":9420.23,"topics":[],"words":[{"text":"And","start":9412.91,"end":9413.31},{"text":"as","start":9413.47,"end":9413.67},{"text":"per","start":9413.67,"end":9413.87},{"text":"the","start":9413.95,"end":9414.03},{"text":"all","start":9415.27,"end":9415.43},{"text":"mechanisms","start":9415.43,"end":9416.23},{"text":"if","start":9417.31,"end":9417.43},{"text":"we","start":9417.43,"end":9417.51},{"text":"still","start":9417.51,"end":9417.83},{"text":"need","start":9417.83,"end":9418.15},{"text":"to","start":9418.15,"end":9418.55},{"text":"defend","start":9418.95,"end":9419.35},{"text":"them","start":9419.35,"end":9419.51},{"text":"in","start":9419.51,"end":9419.59},{"text":"the","start":9419.59,"end":9419.67},{"text":"future.","start":9419.67,"end":9420.23}]},{"text":"We share the comments made by Indian colleagues and we also support the MAP and AIPA to be the calm dispute settlement and provision mechanisms respectively.","start":9420.63,"end":9432.87,"topics":[{"key":"mutual-agreement-procedure","label":"Mutual Agreement Procedure","description":"The mutual agreement procedure was widely discussed as the most established mechanism for resolving cross-border tax disputes between competent authorities. 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what we want to share for the current time.","start":9432.95,"end":9434.63,"topics":[],"words":[{"text":"That's","start":9432.95,"end":9433.23},{"text":"what","start":9433.23,"end":9433.39},{"text":"we","start":9433.39,"end":9433.51},{"text":"want","start":9433.51,"end":9433.71},{"text":"to","start":9433.71,"end":9433.79},{"text":"share","start":9433.79,"end":9434.03},{"text":"for","start":9434.03,"end":9434.15},{"text":"the","start":9434.15,"end":9434.23},{"text":"current","start":9434.23,"end":9434.47},{"text":"time.","start":9434.47,"end":9434.63}]},{"text":"Thank you.","start":9434.63,"end":9434.87,"topics":[],"words":[{"text":"Thank","start":9434.63,"end":9434.79},{"text":"you.","start":9434.79,"end":9434.87}]}]}],"speaker":{"name":null,"affiliation":"CHN","affiliation_full":"China","group":null,"function":"Representative"}},{"statement_number":42,"start":9437.83,"pageUrl":"/fr/asset/k1z/k1z1l552fv?lang=en&t=9438","paragraphs":[{"sentences":[{"text":"Thank you very much, China, and thanks for the clarity and your remarks.","start":9437.83,"end":9441.99,"topics":[],"words":[{"text":"Thank","start":9437.83,"end":9437.99},{"text":"you","start":9437.99,"end":9438.07},{"text":"very","start":9438.07,"end":9438.27},{"text":"much,","start":9438.27,"end":9438.63},{"text":"China,","start":9438.95,"end":9439.31},{"text":"and","start":9439.31,"end":9439.59},{"text":"thanks","start":9439.59,"end":9439.83},{"text":"for","start":9439.83,"end":9440.15},{"text":"the","start":9440.27,"end":9440.47},{"text":"clarity","start":9440.47,"end":9441.19},{"text":"and","start":9441.23,"end":9441.47},{"text":"your","start":9441.47,"end":9441.59},{"text":"remarks.","start":9441.59,"end":9441.99}]},{"text":"The floor goes now to Ireland.","start":9442.31,"end":9444.23,"topics":[],"words":[{"text":"The","start":9442.31,"end":9442.47},{"text":"floor","start":9442.47,"end":9442.75},{"text":"goes","start":9442.75,"end":9443.03},{"text":"now","start":9443.03,"end":9443.19},{"text":"to","start":9443.19,"end":9443.51},{"text":"Ireland.","start":9443.51,"end":9444.23}]}]}],"speaker":{"name":"Michael","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":43,"start":9448.99,"pageUrl":"/fr/asset/k1z/k1z1l552fv?lang=en&t=9449","paragraphs":[{"sentences":[{"text":"Thanks, co-lead.","start":9448.99,"end":9449.71,"topics":[],"words":[{"text":"Thanks,","start":9448.99,"end":9449.23},{"text":"co-lead.","start":9449.23,"end":9449.71}]},{"text":"I'd like to thank the chair, the secretariat, co-leads, and to express our appreciation for all the work to date in preparing a revised draft of Protocol 2, including presentation this morning.","start":9453.71,"end":9466.35,"topics":[],"words":[{"text":"I'd","start":9453.71,"end":9454.03},{"text":"like","start":9454.03,"end":9454.19},{"text":"to","start":9454.19,"end":9454.75},{"text":"thank","start":9454.75,"end":9455.15},{"text":"the","start":9455.15,"end":9455.23},{"text":"chair,","start":9455.23,"end":9455.55},{"text":"the","start":9455.55,"end":9455.63},{"text":"secretariat,","start":9455.63,"end":9456.51},{"text":"co-leads,","start":9456.51,"end":9457.23},{"text":"and","start":9457.23,"end":9457.43},{"text":"to","start":9457.43,"end":9457.51},{"text":"express","start":9457.51,"end":9458.03},{"text":"our","start":9458.03,"end":9458.35},{"text":"appreciation","start":9458.35,"end":9459.23},{"text":"for","start":9459.31,"end":9459.55},{"text":"all","start":9459.55,"end":9459.71},{"text":"the","start":9459.71,"end":9459.83},{"text":"work","start":9459.83,"end":9460.03},{"text":"to","start":9460.03,"end":9460.19},{"text":"date","start":9460.19,"end":9460.59},{"text":"in","start":9460.59,"end":9460.99},{"text":"preparing","start":9460.99,"end":9461.55},{"text":"a","start":9461.55,"end":9461.59},{"text":"revised","start":9461.59,"end":9462.15},{"text":"draft","start":9462.15,"end":9462.43},{"text":"of","start":9462.43,"end":9462.51},{"text":"Protocol","start":9462.51,"end":9462.99},{"text":"2,","start":9462.99,"end":9463.39},{"text":"including","start":9464.11,"end":9464.91},{"text":"presentation","start":9464.91,"end":9465.63},{"text":"this","start":9465.63,"end":9465.87},{"text":"morning.","start":9465.87,"end":9466.35}]},{"text":"As from Ireland, we just have some comments in relation to Chapter 2, Article 2.1. minor technical 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appear to be defined.","start":9476.71,"end":9483.43,"topics":[{"key":"transfer-pricing-information","label":"Transfer Pricing Information","description":"Transfer pricing was a recurring issue, especially in relation to APAs, comparability analysis, arm's-length outcomes, and access to supporting information. Delegates also highlighted the proposed task force on improving access to transfer pricing information as important for making prevention mechanisms workable for developing countries."}],"words":[{"text":"In","start":9476.71,"end":9476.91},{"text":"relation","start":9476.91,"end":9477.35},{"text":"to","start":9477.35,"end":9477.43},{"text":"paragraph","start":9477.43,"end":9478.07},{"text":"one,","start":9478.07,"end":9478.47},{"text":"we","start":9479.19,"end":9479.43},{"text":"note","start":9479.43,"end":9479.87},{"text":"that","start":9479.87,"end":9480.11},{"text":"term","start":9480.11,"end":9480.55},{"text":"transfer","start":9480.55,"end":9480.91},{"text":"pricing","start":9480.91,"end":9481.35},{"text":"issues","start":9481.35,"end":9481.79},{"text":"does","start":9481.79,"end":9481.99},{"text":"not","start":9481.99,"end":9482.15},{"text":"appear","start":9482.15,"end":9482.47},{"text":"to","start":9482.47,"end":9482.63},{"text":"be","start":9482.63,"end":9482.79},{"text":"defined.","start":9482.79,"end":9483.43}]},{"text":"That's why we would like to seek clarity whether term transfer pricing issues is intended to encompass attribution of profit to a permanent establishment similar to Article seven of the OECD Model Tax Convention.","start":9485.03,"end":9499.67,"topics":[{"key":"transfer-pricing-information","label":"Transfer Pricing Information","description":"Transfer pricing was a recurring issue, especially in relation to APAs, comparability analysis, arm's-length outcomes, and access to supporting information. 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that's for all of us to consider.","start":9649.63,"end":9651.79,"topics":[],"words":[{"text":"Well,","start":9649.63,"end":9649.87},{"text":"that's","start":9649.87,"end":9650.27},{"text":"for","start":9650.55,"end":9650.67},{"text":"all","start":9650.67,"end":9650.83},{"text":"of","start":9650.83,"end":9650.91},{"text":"us","start":9650.91,"end":9651.07},{"text":"to","start":9651.07,"end":9651.19},{"text":"consider.","start":9651.19,"end":9651.79}]},{"text":"I'll give the floor now to 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draft.","start":9663.63,"end":9669.99,"topics":[],"words":[{"text":"And","start":9663.63,"end":9663.75},{"text":"thank","start":9663.75,"end":9663.99},{"text":"you","start":9663.99,"end":9664.15},{"text":"again","start":9664.55,"end":9664.95},{"text":"for","start":9664.95,"end":9665.11},{"text":"calling","start":9665.19,"end":9665.59},{"text":"and","start":9665.79,"end":9666.03},{"text":"secretariat","start":9666.03,"end":9666.59},{"text":"for","start":9666.59,"end":9666.79},{"text":"providing","start":9666.79,"end":9667.51},{"text":"this","start":9667.51,"end":9667.83},{"text":"detailed","start":9667.83,"end":9668.47},{"text":"and","start":9668.47,"end":9668.63},{"text":"comprehensive","start":9668.63,"end":9669.39},{"text":"draft.","start":9669.43,"end":9669.99}]},{"text":"We really appreciate your efforts.","start":9670.75,"end":9672.43,"topics":[],"words":[{"text":"We","start":9670.75,"end":9670.95},{"text":"really","start":9671.03,"end":9671.27},{"text":"appreciate","start":9671.27,"end":9671.75},{"text":"your","start":9671.75,"end":9671.99},{"text":"efforts.","start":9672.03,"end":9672.43}]},{"text":"Japan has comments on APA and joint audits.","start":9673.67,"end":9676.87,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. Speakers focused on their scope, legal effects, treatment of rollback, taxpayer requests, and whether these tools are realistic for administrations with limited experience or resources."},{"key":"joint-simultaneous-audits","label":"Joint and Simultaneous Audits","description":"There was sustained discussion on tax-administration-led prevention tools such as simultaneous audits and joint audits. Speakers raised issues about legal feasibility, participation of foreign officials, whether all relevant jurisdictions must agree, and whether these audits truly function as dispute prevention mechanisms."}],"words":[{"text":"Japan","start":9673.67,"end":9674.07},{"text":"has","start":9674.07,"end":9674.23},{"text":"comments","start":9674.23,"end":9674.71},{"text":"on","start":9674.71,"end":9674.95},{"text":"APA","start":9674.95,"end":9675.39},{"text":"and","start":9675.67,"end":9676.11},{"text":"joint","start":9676.11,"end":9676.47},{"text":"audits.","start":9676.47,"end":9676.87}]},{"text":"First, we consider APAs to be valuable tool for preventing disputes and enhancing tax certainty for both taxpayers and tax administrations.","start":9678.71,"end":9688.83,"topics":[{"key":"advance-rulings-apas","label":"Advance Rulings and APAs","description":"A major topic was the use of advance pricing arrangements and advance rulings to prevent disputes before they arise. 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New Guinea welcomes the draft protocol and supports its overall objective of preventing and resolving international tax disputes in a manner that promotes certainty, cooperation and effective tax administration.","start":10146.87,"end":10160.67,"topics":[{"key":"cross-border-dispute-scope","label":"Scope of Cross-Border Tax Disputes","description":"Several delegations focused on defining what counts as a cross-border tax dispute and on clarifying related terms such as applicable tax instruments and allocation of taxing rights. 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sharing our national comments, we would just say we express our support to Ghana's statement on behalf of the African Union, African 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you said, we share the need for moving towards a format that reflects an international agreement, and we have explanatory notes for the details and the drafting of this protocol.","start":10357.55,"end":10372.99,"topics":[{"key":"treaty-domestic-interaction","label":"Interaction with Treaties and Domestic Law","description":"Delegates examined how the protocol would interact with existing bilateral tax treaties, tax information exchange instruments, and domestic procedures. 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point, it would really be too bad if we ended up arguing or having a dispute of what is meant by the protocol, so therefore we have to provide sufficient level of clarity.","start":11074.47,"end":11084.95,"topics":[{"key":"cross-border-dispute-scope","label":"Scope of Cross-Border Tax Disputes","description":"Several delegations focused on defining what counts as a cross-border tax dispute and on clarifying related terms such as applicable tax instruments and allocation of taxing rights. 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here too, so if you have any input that you can share with us, that is much appreciated.","start":11165.55,"end":11171.31,"topics":[],"words":[{"text":"But","start":11165.55,"end":11165.79},{"text":"here","start":11166.03,"end":11166.23},{"text":"too,","start":11166.23,"end":11166.51},{"text":"so","start":11166.51,"end":11166.75},{"text":"if","start":11166.75,"end":11166.91},{"text":"you","start":11166.91,"end":11166.99},{"text":"have","start":11166.99,"end":11167.15},{"text":"any","start":11167.15,"end":11167.55},{"text":"input","start":11167.55,"end":11168.19},{"text":"that","start":11168.51,"end":11168.63},{"text":"you","start":11168.63,"end":11168.75},{"text":"can","start":11168.75,"end":11168.91},{"text":"share","start":11168.91,"end":11169.11},{"text":"with","start":11169.11,"end":11169.31},{"text":"us,","start":11169.31,"end":11169.63},{"text":"that","start":11169.87,"end":11170.11},{"text":"is","start":11170.11,"end":11170.27},{"text":"much","start":11170.27,"end":11170.47},{"text":"appreciated.","start":11170.47,"end":11171.31}]},{"text":"And generally, we look forward to your comments and suggestions.","start":11171.31,"end":11174.43,"topics":[],"words":[{"text":"And","start":11171.31,"end":11171.63},{"text":"generally,","start":11171.63,"end":11172.11},{"text":"we","start":11172.11,"end":11172.23},{"text":"look","start":11172.23,"end":11172.43},{"text":"forward","start":11172.43,"end":11172.75},{"text":"to","start":11172.75,"end":11172.83},{"text":"your","start":11172.83,"end":11172.99},{"text":"comments","start":11172.99,"end":11173.39},{"text":"and","start":11173.39,"end":11173.63},{"text":"suggestions.","start":11173.63,"end":11174.43}]},{"text":"I give the floor now to Ghana.","start":11179.71,"end":11180.91,"topics":[],"words":[{"text":"I","start":11179.71,"end":11179.75},{"text":"give","start":11179.75,"end":11179.91},{"text":"the","start":11179.91,"end":11179.99},{"text":"floor","start":11179.99,"end":11180.23},{"text":"now","start":11180.23,"end":11180.31},{"text":"to","start":11180.35,"end":11180.43},{"text":"Ghana.","start":11180.43,"end":11180.91}]},{"text":"Ghana, please.","start":11180.95,"end":11181.43,"topics":[],"words":[{"text":"Ghana,","start":11180.95,"end":11181.23},{"text":"please.","start":11181.23,"end":11181.43}]}]}],"speaker":{"name":"Michael","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":56,"start":11183.55,"pageUrl":"/fr/asset/k1z/k1z1l552fv?lang=en&t=11184","paragraphs":[{"sentences":[{"text":"Thank you.","start":11183.55,"end":11183.95,"topics":[],"words":[{"text":"Thank","start":11183.55,"end":11183.79},{"text":"you.","start":11183.79,"end":11183.95}]},{"text":"Thank you so much, colleagues.","start":11184.11,"end":11186.43,"topics":[],"words":[{"text":"Thank","start":11184.11,"end":11184.35},{"text":"you","start":11184.35,"end":11184.51},{"text":"so","start":11184.59,"end":11184.83},{"text":"much,","start":11184.83,"end":11185.15},{"text":"colleagues.","start":11185.87,"end":11186.43}]},{"text":"So just for want of time, and I think my colleague from Nigeria has And other colleagues have said a lot, so I won't belabor the 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just starting off from the perspective of the Africa Group, again, on the issue of capacity building, and as stated by Nigeria, the Africa Group strongly support and recommend that this protocol have its detailed capacity building provisions.","start":11195.79,"end":11216.75,"topics":[{"key":"capacity-building-support","label":"Capacity Building and Support","description":"Many interventions stressed that developing countries will need technical assistance, training, and institutional support to use the protocol effectively. 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is Singapore, which will give, get the floor like right 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break.","start":11452.43,"end":11456.43,"topics":[],"words":[{"text":"So","start":11452.43,"end":11452.67},{"text":"we","start":11452.67,"end":11452.83},{"text":"take","start":11452.83,"end":11453.23},{"text":"those","start":11453.71,"end":11454.19},{"text":"speakers","start":11454.43,"end":11455.07},{"text":"following","start":11455.23,"end":11455.71},{"text":"the","start":11455.71,"end":11455.87},{"text":"break.","start":11455.87,"end":11456.43}]},{"text":"I regret that we are unable to take a hydration break this morning, but we did start slightly late and let us try to resume early this 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in this regard, effective dispute resolution may be even more valuable than dispute resolution.","start":11496.71,"end":11502.47,"topics":[],"words":[{"text":"So","start":11496.71,"end":11496.83},{"text":"in","start":11496.83,"end":11496.91},{"text":"this","start":11496.91,"end":11497.03},{"text":"regard,","start":11497.03,"end":11497.51},{"text":"effective","start":11497.51,"end":11497.95},{"text":"dispute","start":11497.95,"end":11498.35},{"text":"resolution","start":11498.35,"end":11499.11},{"text":"may","start":11499.11,"end":11499.27},{"text":"be","start":11499.27,"end":11499.39},{"text":"even","start":11499.39,"end":11499.55},{"text":"more","start":11499.55,"end":11499.75},{"text":"valuable","start":11499.75,"end":11500.15},{"text":"than","start":11500.15,"end":11500.27},{"text":"dispute","start":11500.27,"end":11500.83},{"text":"resolution.","start":11501.43,"end":11502.47}]},{"text":"Having said that, we believe optionality in this protocol is desirable, not only to encourage 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