{"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/ru/asset/k15/k15nkm21p3?lang=en","llms":{"note":"Plain-text sibling of this page, compact for LLM context. 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from 11 to 15 August.","description":"Discussion on Protocol 1 (cont'd)\n***\nThe United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation.\nThis Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","General Assembly","Subsidiary organs of the General Assembly","Intergovernmental Negotiating Committee on UN Framework Convention on International Tax Cooperation"],"geographic_subject":[],"subject_topical":["COOPERATION","INTERNATIONAL COOPERATION","TAXATION","INTERGOVERNMENTAL 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we must look into these different possibilities that Senegal has just raised.","start":446.95,"end":453.63,"topics":[],"words":[{"text":"and","start":446.95,"end":447.27},{"text":"we","start":447.27,"end":447.67},{"text":"must","start":447.91,"end":448.47},{"text":"look","start":448.47,"end":448.79},{"text":"into","start":448.79,"end":449.27},{"text":"these","start":449.27,"end":449.51},{"text":"different","start":449.51,"end":450.31},{"text":"possibilities","start":451.11,"end":452.07},{"text":"that","start":452.07,"end":452.23},{"text":"Senegal","start":452.23,"end":452.71},{"text":"has","start":452.71,"end":452.87},{"text":"just","start":452.87,"end":453.19},{"text":"raised.","start":453.19,"end":453.63}]},{"text":"Thank you for that comment, Senegal.","start":453.83,"end":455.75,"topics":[],"words":[{"text":"Thank","start":453.83,"end":454.07},{"text":"you","start":454.07,"end":454.15},{"text":"for","start":454.15,"end":454.31},{"text":"that","start":454.31,"end":454.79},{"text":"comment,","start":454.79,"end":455.27},{"text":"Senegal.","start":455.27,"end":455.75}]},{"text":"I will carry on with the stakeholder list.","start":463.42,"end":466.3,"topics":[],"words":[{"text":"I","start":463.42,"end":463.58},{"text":"will","start":463.58,"end":463.74},{"text":"carry","start":463.74,"end":464.14},{"text":"on","start":464.14,"end":464.34},{"text":"with","start":464.46,"end":464.62},{"text":"the","start":464.62,"end":464.7},{"text":"stakeholder","start":464.7,"end":465.74},{"text":"list.","start":465.74,"end":466.3}]},{"text":"Now I have NGO 4, which is Oxfam.","start":466.3,"end":470.94,"topics":[],"words":[{"text":"Now","start":466.3,"end":466.58},{"text":"I","start":466.58,"end":466.62},{"text":"have","start":466.62,"end":467.18},{"text":"NGO","start":467.18,"end":468.3},{"text":"4,","start":469.18,"end":469.62},{"text":"which","start":469.62,"end":469.9},{"text":"is","start":469.9,"end":470.06},{"text":"Oxfam.","start":470.14,"end":470.94}]},{"text":"Please go ahead.","start":470.94,"end":471.74,"topics":[],"words":[{"text":"Please","start":470.94,"end":471.18},{"text":"go","start":471.18,"end":471.34},{"text":"ahead.","start":471.34,"end":471.74}]}]}],"speaker":{"name":"Lieselotte","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":7,"start":473.1,"pageUrl":"/ru/asset/k15/k15nkm21p3?lang=en&t=474","paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair.","start":473.1,"end":474.06,"topics":[],"words":[{"text":"Thank","start":473.1,"end":473.34},{"text":"you,","start":473.34,"end":473.42},{"text":"Madam","start":473.42,"end":473.74},{"text":"Chair.","start":473.74,"end":474.06}]},{"text":"The discussions held yesterday confirmed the view that both developed and developing countries are severely restricted when designing and implementing taxes on the income from cross-border services, particularly digital services.","start":475.26,"end":488.87,"topics":[{"key":"taxing-rights-allocation","label":"Allocation of Taxing Rights","description":"Delegates repeatedly discussed how taxing rights over cross-border and digital services should be allocated between source and residence jurisdictions. A central concern was correcting perceived imbalances that disadvantage developing countries and ensuring more equitable taxation of service income."},{"key":"tax-treaty-reform","label":"Reform of Double Tax Treaties","description":"Several speakers argued that existing double taxation agreements often restrict domestic taxing powers, especially for services, and may reflect outdated or unequal arrangements. The discussion covered whether these treaties should be amended, supplemented, or fundamentally reconsidered."}],"words":[{"text":"The","start":475.26,"end":475.38},{"text":"discussions","start":475.38,"end":476.02},{"text":"held","start":476.02,"end":476.26},{"text":"yesterday","start":476.26,"end":477.02},{"text":"confirmed","start":477.02,"end":477.54},{"text":"the","start":477.54,"end":477.62},{"text":"view","start":477.62,"end":477.82},{"text":"that","start":477.82,"end":477.98},{"text":"both","start":477.98,"end":478.38},{"text":"developed","start":478.38,"end":478.98},{"text":"and","start":479.02,"end":479.22},{"text":"developing","start":479.22,"end":479.78},{"text":"countries","start":479.78,"end":480.38},{"text":"are","start":480.71,"end":480.87},{"text":"severely","start":480.87,"end":481.47},{"text":"restricted","start":481.47,"end":482.15},{"text":"when","start":482.15,"end":482.39},{"text":"designing","start":482.39,"end":482.91},{"text":"and","start":482.91,"end":483.03},{"text":"implementing","start":483.03,"end":483.71},{"text":"taxes","start":483.71,"end":484.31},{"text":"on","start":484.31,"end":484.47},{"text":"the","start":484.47,"end":484.59},{"text":"income","start":484.59,"end":484.95},{"text":"from","start":484.95,"end":485.19},{"text":"cross-border","start":485.19,"end":485.83},{"text":"services,","start":485.83,"end":486.55},{"text":"particularly","start":486.63,"end":487.47},{"text":"digital","start":487.83,"end":488.31},{"text":"services.","start":488.31,"end":488.87}]},{"text":"A main reason for such limitations is exactly the widespread use of double taxation agreements between countries, as highlighted by the issues note.","start":489.67,"end":497.75,"topics":[{"key":"tax-treaty-reform","label":"Reform of Double Tax Treaties","description":"Several speakers argued that existing double taxation agreements often restrict domestic taxing powers, especially for services, and may reflect outdated or unequal arrangements. 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The discussion covered whether these treaties should be amended, supplemented, or fundamentally reconsidered."}],"words":[{"text":"While","start":498.99,"end":499.19},{"text":"the","start":499.23,"end":499.31},{"text":"traditional","start":499.31,"end":499.91},{"text":"narrative","start":499.91,"end":500.55},{"text":"from","start":500.55,"end":500.87},{"text":"wealthy","start":500.87,"end":501.19},{"text":"countries","start":501.19,"end":501.87},{"text":"and","start":501.87,"end":501.99},{"text":"international","start":501.99,"end":502.51},{"text":"organizations","start":502.51,"end":503.43},{"text":"has","start":503.43,"end":503.67},{"text":"consistently","start":503.67,"end":504.39},{"text":"promoted","start":504.39,"end":504.99},{"text":"double","start":504.99,"end":505.27},{"text":"taxation","start":505.27,"end":505.83},{"text":"agreements,","start":505.83,"end":506.55},{"text":"as","start":507.07,"end":507.31},{"text":"the","start":507.31,"end":507.43},{"text":"key","start":507.43,"end":507.71},{"text":"to","start":507.71,"end":507.91},{"text":"unlock","start":507.91,"end":508.27},{"text":"foreign","start":508.27,"end":508.67},{"text":"direct","start":508.67,"end":509.03},{"text":"investment,","start":509.03,"end":509.79},{"text":"provide","start":509.95,"end":510.43},{"text":"legal","start":510.43,"end":510.67},{"text":"certainty","start":510.67,"end":511.23},{"text":"to","start":511.23,"end":511.35},{"text":"investors,","start":511.35,"end":512.19},{"text":"generate","start":512.67,"end":513.19},{"text":"economic","start":513.19,"end":513.71},{"text":"activity","start":513.71,"end":514.35},{"text":"and","start":514.35,"end":514.59},{"text":"additional","start":514.59,"end":515.15},{"text":"revenue","start":515.15,"end":515.63},{"text":"for","start":515.63,"end":515.79},{"text":"developing","start":515.79,"end":516.27},{"text":"countries,","start":516.27,"end":516.91},{"text":"the","start":517.07,"end":517.27},{"text":"concrete","start":517.27,"end":517.79},{"text":"impact","start":517.79,"end":518.35},{"text":"of","start":518.59,"end":518.75},{"text":"such","start":518.75,"end":519.03},{"text":"agreements","start":519.03,"end":519.55},{"text":"is","start":519.55,"end":519.71},{"text":"much","start":519.71,"end":519.95},{"text":"more","start":519.95,"end":520.19},{"text":"controversial.","start":520.19,"end":520.91}]},{"text":"Analysis from academia, civil society organizations and developing countries have repeatedly concluded that double taxation agreements are instrumental to profit shifting by creating loopholes and tax avoidance opportunities for multinational corporations.","start":522.19,"end":536.59,"topics":[{"key":"illicit-financial-flows","label":"Illicit Financial Flows and Tax Evasion","description":"Some speakers emphasized that the convention should directly address tax evasion, profit shifting, and illicit financial flows as key drains on developing countries' tax bases. 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writes the following.","start":908.87,"end":910.31,"topics":[],"words":[{"text":"He","start":908.87,"end":909.11},{"text":"writes","start":909.11,"end":909.51},{"text":"the","start":909.51,"end":909.59},{"text":"following.","start":909.59,"end":910.31}]},{"text":"I am Mexican, and since many years ago, my country has been profoundly affected by criminality and violence, where nearly half of our economy operates in the informal and illegal sectors, in activities such as weapons, drugs, and human trafficking.","start":910.95,"end":927.19,"topics":[{"key":"illicit-financial-flows","label":"Illicit Financial Flows and Tax Evasion","description":"Some speakers emphasized that the convention should directly address tax evasion, profit shifting, and illicit financial flows as key drains on developing countries' tax bases. 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we look at bilateral conventions, we already have a specific article on information exchange that, as far as I know, works really quite well in the majority of cases.","start":1404.59,"end":1422.87,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. 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Yeah, well, I think many of us are lost on it, but we don't need to, we have time, so we don't need to be short.","start":1495.31,"end":1503.55,"topics":[],"words":[{"text":"Thank","start":1495.31,"end":1495.51},{"text":"you,","start":1495.51,"end":1495.63},{"text":"Frans.","start":1495.63,"end":1496.03},{"text":"Yeah,","start":1496.03,"end":1496.23},{"text":"well,","start":1496.23,"end":1496.67},{"text":"I","start":1496.67,"end":1496.83},{"text":"think","start":1496.83,"end":1497.15},{"text":"many","start":1497.47,"end":1497.87},{"text":"of","start":1497.87,"end":1498.03},{"text":"us","start":1498.03,"end":1498.27},{"text":"are","start":1498.27,"end":1498.35},{"text":"lost","start":1498.35,"end":1498.71},{"text":"on","start":1498.71,"end":1498.83},{"text":"it,","start":1498.83,"end":1499.15},{"text":"but","start":1499.39,"end":1499.71},{"text":"we","start":1499.71,"end":1499.87},{"text":"don't","start":1499.87,"end":1500.15},{"text":"need","start":1500.15,"end":1500.27},{"text":"to,","start":1500.27,"end":1500.51},{"text":"we","start":1500.59,"end":1500.83},{"text":"have","start":1500.83,"end":1501.07},{"text":"time,","start":1501.07,"end":1501.39},{"text":"so","start":1501.39,"end":1501.71},{"text":"we","start":1501.95,"end":1502.03},{"text":"don't","start":1502.03,"end":1502.39},{"text":"need","start":1502.39,"end":1502.51},{"text":"to","start":1502.51,"end":1502.83},{"text":"be","start":1502.83,"end":1503.03},{"text":"short.","start":1503.03,"end":1503.55}]},{"text":"We can discuss this.","start":1503.55,"end":1504.91,"topics":[],"words":[{"text":"We","start":1503.55,"end":1503.71},{"text":"can","start":1503.71,"end":1504.03},{"text":"discuss","start":1504.03,"end":1504.55},{"text":"this.","start":1504.55,"end":1504.91}]},{"text":"And I think the point is that we heard it and we wanted to see if it was a concern.","start":1505.39,"end":1510.83,"topics":[],"words":[{"text":"And","start":1505.39,"end":1505.59},{"text":"I","start":1505.59,"end":1505.63},{"text":"think","start":1505.63,"end":1505.87},{"text":"the","start":1506.11,"end":1506.19},{"text":"point","start":1506.19,"end":1506.67},{"text":"is","start":1506.67,"end":1506.91},{"text":"that","start":1506.91,"end":1507.23},{"text":"we","start":1507.31,"end":1507.47},{"text":"heard","start":1507.47,"end":1507.87},{"text":"it","start":1507.87,"end":1508.19},{"text":"and","start":1508.19,"end":1508.39},{"text":"we","start":1508.39,"end":1508.51},{"text":"wanted","start":1508.59,"end":1508.99},{"text":"to","start":1508.99,"end":1509.11},{"text":"see","start":1509.15,"end":1509.51},{"text":"if","start":1509.51,"end":1509.63},{"text":"it","start":1509.71,"end":1509.87},{"text":"was","start":1509.91,"end":1510.11},{"text":"a","start":1510.11,"end":1510.19},{"text":"concern.","start":1510.19,"end":1510.83}]},{"text":"So I have heard one concern from a developing country that there is quite a lot of service providers that are nomads today.","start":1510.83,"end":1525.39,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. 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just the comments I wanted to make at this stage.","start":1784.55,"end":1787.91,"topics":[],"words":[{"text":"That's","start":1784.55,"end":1784.95},{"text":"just","start":1785.11,"end":1785.51},{"text":"the","start":1785.59,"end":1785.71},{"text":"comments","start":1785.71,"end":1786.15},{"text":"I","start":1786.15,"end":1786.19},{"text":"wanted","start":1786.19,"end":1786.51},{"text":"to","start":1786.51,"end":1786.59},{"text":"make","start":1786.59,"end":1787.03},{"text":"at","start":1787.31,"end":1787.43},{"text":"this","start":1787.43,"end":1787.55},{"text":"stage.","start":1787.55,"end":1787.91}]},{"text":"Thank 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the Russian Federation and then Estonia.","start":1797.19,"end":1799.67,"topics":[],"words":[{"text":"I","start":1797.19,"end":1797.35},{"text":"have","start":1797.35,"end":1797.51},{"text":"the","start":1797.51,"end":1797.67},{"text":"Russian","start":1797.67,"end":1798.07},{"text":"Federation","start":1798.07,"end":1798.79},{"text":"and","start":1798.79,"end":1798.91},{"text":"then","start":1798.91,"end":1799.11},{"text":"Estonia.","start":1799.11,"end":1799.67}]}]}],"speaker":{"name":"Lieselotte","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":17,"start":1804.59,"pageUrl":"/ru/asset/k15/k15nkm21p3?lang=en&t=1805","paragraphs":[{"sentences":[{"text":"Thank you for giving me the floor.","start":1804.59,"end":1808.51,"topics":[],"words":[{"text":"Thank","start":1804.59,"end":1804.75},{"text":"you","start":1804.75,"end":1804.83},{"text":"for","start":1805.67,"end":1806.27},{"text":"giving","start":1807.47,"end":1807.91},{"text":"me","start":1807.91,"end":1808.03},{"text":"the","start":1808.03,"end":1808.11},{"text":"floor.","start":1808.11,"end":1808.51}]},{"text":"I support Senegal's comments insofar as information exchange could be useful to qualify services that could come under our protocol according to the tax bracket.","start":1809.95,"end":1828.11,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. 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Russia Federation, Estonia, please go ahead.","start":1928.35,"end":1934.27,"topics":[],"words":[{"text":"Thank","start":1928.35,"end":1928.75},{"text":"you.","start":1930.51,"end":1930.71},{"text":"Russia","start":1931.31,"end":1931.71},{"text":"Federation,","start":1931.71,"end":1932.51},{"text":"Estonia,","start":1932.91,"end":1933.55},{"text":"please","start":1933.55,"end":1933.87},{"text":"go","start":1933.87,"end":1934.03},{"text":"ahead.","start":1934.03,"end":1934.27}]}]}],"speaker":{"name":"Lieselotte","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":19,"start":1936.43,"pageUrl":"/ru/asset/k15/k15nkm21p3?lang=en&t=1937","paragraphs":[{"sentences":[{"text":"Thank you.","start":1936.43,"end":1936.91,"topics":[],"words":[{"text":"Thank","start":1936.43,"end":1936.75},{"text":"you.","start":1936.75,"end":1936.91}]},{"text":"I'm also a bit puzzled by this slide and the questions on it, perhaps because of my background.","start":1938.51,"end":1946.71,"topics":[],"words":[{"text":"I'm","start":1938.51,"end":1938.75},{"text":"also","start":1938.75,"end":1939.11},{"text":"a","start":1939.11,"end":1939.15},{"text":"bit","start":1939.15,"end":1939.31},{"text":"puzzled","start":1939.63,"end":1940.19},{"text":"by","start":1940.43,"end":1940.59},{"text":"this","start":1940.59,"end":1940.99},{"text":"slide","start":1941.07,"end":1941.55},{"text":"and","start":1941.63,"end":1941.79},{"text":"the","start":1941.79,"end":1941.87},{"text":"questions","start":1941.87,"end":1942.39},{"text":"on","start":1942.39,"end":1942.51},{"text":"it,","start":1942.51,"end":1942.83},{"text":"perhaps","start":1943.71,"end":1944.19},{"text":"because","start":1944.19,"end":1944.59},{"text":"of","start":1944.63,"end":1944.75},{"text":"my","start":1945.31,"end":1945.71},{"text":"background.","start":1945.95,"end":1946.71}]},{"text":"Estonia is part of very many exchange of information systems, both OECD and the EU, and I quickly checked and the OECD and European Council's convention on the mutual administrative assistance in tax matters has 151 participants.","start":1946.71,"end":1964.43,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. 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And I have Saudi Arabia.","start":2172.35,"end":2175.31,"topics":[],"words":[{"text":"Thank","start":2172.35,"end":2172.99},{"text":"you,","start":2172.99,"end":2173.11},{"text":"Chair.","start":2173.11,"end":2173.51},{"text":"And","start":2173.51,"end":2173.87},{"text":"I","start":2173.87,"end":2174.19},{"text":"have","start":2174.19,"end":2174.51},{"text":"Saudi","start":2174.51,"end":2174.87},{"text":"Arabia.","start":2174.87,"end":2175.31}]},{"text":"Please go ahead.","start":2175.31,"end":2175.95,"topics":[],"words":[{"text":"Please","start":2175.31,"end":2175.55},{"text":"go","start":2175.55,"end":2175.79},{"text":"ahead.","start":2175.79,"end":2175.95}]}]}],"speaker":{"name":"Lieselotte","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":22,"start":2178.91,"pageUrl":"/ru/asset/k15/k15nkm21p3?lang=en&t=2179","paragraphs":[{"sentences":[{"text":"Thank you for giving me the floor.","start":2178.91,"end":2180.43,"topics":[],"words":[{"text":"Thank","start":2178.91,"end":2179.15},{"text":"you","start":2179.15,"end":2179.27},{"text":"for","start":2179.27,"end":2179.39},{"text":"giving","start":2179.39,"end":2179.63},{"text":"me","start":2179.63,"end":2179.75},{"text":"the","start":2179.75,"end":2179.87},{"text":"floor.","start":2179.87,"end":2180.43}]},{"text":"I think if we are talking about information, do we need information?","start":2182.11,"end":2185.87,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. 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The debate covered automatic versus on-request exchange, digital nomads, data collection, and whether existing international mechanisms are sufficient."}],"words":[{"text":"Definitely,","start":2185.87,"end":2186.51},{"text":"we","start":2186.51,"end":2186.63},{"text":"need","start":2186.63,"end":2186.75},{"text":"information","start":2186.75,"end":2187.39},{"text":"to","start":2187.39,"end":2187.47},{"text":"be","start":2187.47,"end":2187.71},{"text":"able","start":2187.71,"end":2187.91},{"text":"to","start":2187.91,"end":2188.03},{"text":"enforce","start":2188.03,"end":2188.75},{"text":"what","start":2188.79,"end":2189.03},{"text":"we","start":2189.03,"end":2189.11},{"text":"are","start":2189.11,"end":2189.23},{"text":"going","start":2189.23,"end":2189.47},{"text":"to","start":2189.47,"end":2189.55},{"text":"develop.","start":2189.55,"end":2190.03}]},{"text":"Now, the other question, do we need to exchange some information among ourselves?","start":2190.59,"end":2195.71,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. 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solution for, we will not be able to assess the information 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in order to assess the information needed, we know what we are trying to solve exactly here.","start":2214.03,"end":2218.75,"topics":[],"words":[{"text":"Because","start":2214.03,"end":2214.51},{"text":"in","start":2214.51,"end":2214.71},{"text":"order","start":2214.71,"end":2214.91},{"text":"to","start":2214.91,"end":2215.59},{"text":"assess","start":2215.59,"end":2215.83},{"text":"the","start":2215.83,"end":2215.91},{"text":"information","start":2215.91,"end":2216.43},{"text":"needed,","start":2216.43,"end":2216.67},{"text":"we","start":2216.67,"end":2216.79},{"text":"know","start":2216.79,"end":2216.87},{"text":"what","start":2216.87,"end":2217.15},{"text":"we","start":2217.15,"end":2217.23},{"text":"are","start":2217.23,"end":2217.31},{"text":"trying","start":2217.31,"end":2217.63},{"text":"to","start":2217.63,"end":2217.79},{"text":"solve","start":2217.79,"end":2218.03},{"text":"exactly","start":2218.03,"end":2218.51},{"text":"here.","start":2218.51,"end":2218.75}]},{"text":"And then we look to what is available today with us and whether we need a new mechanism to exchange a type of information that is not available today.","start":2218.99,"end":2228.67,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. 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The debate covered automatic versus on-request exchange, digital nomads, data collection, and whether existing international mechanisms are sufficient."}],"words":[{"text":"And","start":2284.11,"end":2284.23},{"text":"also","start":2284.23,"end":2284.47},{"text":"the","start":2284.47,"end":2284.59},{"text":"issues","start":2284.59,"end":2284.87},{"text":"of","start":2284.87,"end":2284.95},{"text":"capacity.","start":2284.95,"end":2285.67}]},{"text":"building when it comes to the information that is being exchanged today between member jurisdictions, how to use that information is also for the purpose of the protocol that we are going to develop.","start":2286.07,"end":2296.23,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. 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have Cote d'Ivoire, s'il vous plait.","start":2336.31,"end":2342.87,"topics":[],"words":[{"text":"I","start":2336.31,"end":2336.47},{"text":"have","start":2336.47,"end":2336.79},{"text":"Cote","start":2336.79,"end":2337.19},{"text":"d'Ivoire,","start":2337.19,"end":2337.67},{"text":"s'il","start":2342.19,"end":2342.59},{"text":"vous","start":2342.59,"end":2342.71},{"text":"plait.","start":2342.71,"end":2342.87}]}]}],"speaker":{"name":"Lieselotte","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":24,"start":2343.87,"pageUrl":"/ru/asset/k15/k15nkm21p3?lang=en&t=2344","paragraphs":[{"sentences":[{"text":"Yes, thank you, Madam Chair.","start":2343.87,"end":2346.19,"topics":[],"words":[{"text":"Yes,","start":2343.87,"end":2344.51},{"text":"thank","start":2344.59,"end":2344.91},{"text":"you,","start":2344.91,"end":2345.15},{"text":"Madam","start":2345.55,"end":2345.87},{"text":"Chair.","start":2345.87,"end":2346.19}]},{"text":"I'll be very brief, especially given that you've already addressed one part of my concerns.","start":2346.19,"end":2353.71,"topics":[],"words":[{"text":"I'll","start":2346.19,"end":2346.43},{"text":"be","start":2346.43,"end":2346.67},{"text":"very","start":2346.67,"end":2346.87},{"text":"brief,","start":2346.87,"end":2347.11},{"text":"especially","start":2347.11,"end":2348.27},{"text":"given","start":2349.31,"end":2349.59},{"text":"that","start":2349.59,"end":2349.71},{"text":"you've","start":2349.71,"end":2350.31},{"text":"already","start":2350.31,"end":2350.75},{"text":"addressed","start":2350.75,"end":2351.31},{"text":"one","start":2351.31,"end":2351.63},{"text":"part","start":2352.03,"end":2352.43},{"text":"of","start":2352.43,"end":2352.59},{"text":"my","start":2352.59,"end":2352.75},{"text":"concerns.","start":2352.75,"end":2353.71}]},{"text":"We must not forget that we are talking about cross-border services taxation, and when we talk about these services, we need to keep in mind that this 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to exchange information -- do we need to exchange information to ensure equitable taxation of these services?","start":2371.87,"end":2379.75,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. The debate covered automatic versus on-request exchange, digital nomads, data collection, and whether existing international mechanisms are sufficient."}],"words":[{"text":"So","start":2371.87,"end":2372.07},{"text":"to","start":2372.07,"end":2372.63},{"text":"exchange","start":2374.47,"end":2374.99},{"text":"information","start":2374.99,"end":2375.47},{"text":"--","start":2375.47,"end":2375.51},{"text":"do","start":2375.51,"end":2375.59},{"text":"we","start":2375.59,"end":2375.67},{"text":"need","start":2375.67,"end":2375.79},{"text":"to","start":2375.79,"end":2375.87},{"text":"exchange","start":2375.87,"end":2376.31},{"text":"information","start":2376.31,"end":2376.87},{"text":"to","start":2376.87,"end":2376.99},{"text":"ensure","start":2376.99,"end":2377.51},{"text":"equitable","start":2377.51,"end":2378.31},{"text":"taxation","start":2378.31,"end":2378.87},{"text":"of","start":2378.87,"end":2378.95},{"text":"these","start":2378.95,"end":2379.19},{"text":"services?","start":2379.19,"end":2379.75}]},{"text":"Yes, indeed.","start":2379.75,"end":2380.63,"topics":[],"words":[{"text":"Yes,","start":2379.75,"end":2379.99},{"text":"indeed.","start":2379.99,"end":2380.63}]},{"text":"In order to tax them, tax these cross-border services equitably, we need to exchange information.","start":2381.59,"end":2389.03,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. The debate covered automatic versus on-request exchange, digital nomads, data collection, and whether existing international mechanisms are sufficient."}],"words":[{"text":"In","start":2381.59,"end":2381.75},{"text":"order","start":2381.75,"end":2381.99},{"text":"to","start":2381.99,"end":2382.47},{"text":"tax","start":2382.79,"end":2383.11},{"text":"them,","start":2383.11,"end":2383.59},{"text":"tax","start":2384.31,"end":2384.59},{"text":"these","start":2384.59,"end":2384.71},{"text":"cross-border","start":2384.71,"end":2385.35},{"text":"services","start":2385.35,"end":2386.03},{"text":"equitably,","start":2386.03,"end":2386.79},{"text":"we","start":2386.79,"end":2387.43},{"text":"need","start":2387.43,"end":2387.79},{"text":"to","start":2387.79,"end":2387.87},{"text":"exchange","start":2387.87,"end":2388.23},{"text":"information.","start":2388.23,"end":2389.03}]},{"text":"So what type of information, what kind of information do we need to exchange?","start":2389.03,"end":2393.03,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. The debate covered automatic versus on-request exchange, digital nomads, data collection, and whether existing international mechanisms are sufficient."}],"words":[{"text":"So","start":2389.03,"end":2389.31},{"text":"what","start":2389.31,"end":2389.79},{"text":"type","start":2389.79,"end":2390.03},{"text":"of","start":2390.03,"end":2390.15},{"text":"information,","start":2390.15,"end":2390.67},{"text":"what","start":2390.67,"end":2390.83},{"text":"kind","start":2390.83,"end":2391.19},{"text":"of","start":2391.19,"end":2391.27},{"text":"information","start":2391.27,"end":2391.87},{"text":"do","start":2391.87,"end":2391.95},{"text":"we","start":2391.95,"end":2392.03},{"text":"need","start":2392.03,"end":2392.19},{"text":"to","start":2392.19,"end":2392.27},{"text":"exchange?","start":2392.27,"end":2393.03}]},{"text":"I believe that more in-depth work on these protocols will show us, will indicate the type of information that we need to exchange.","start":2398.83,"end":2410.59,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. The debate covered automatic versus on-request exchange, digital nomads, data collection, and whether existing international mechanisms are sufficient."}],"words":[{"text":"I","start":2398.83,"end":2398.99},{"text":"believe","start":2398.99,"end":2399.63},{"text":"that","start":2400.83,"end":2401.31},{"text":"more","start":2402.11,"end":2402.83},{"text":"in-depth","start":2402.83,"end":2403.35},{"text":"work","start":2404.03,"end":2404.51},{"text":"on","start":2404.51,"end":2404.71},{"text":"these","start":2404.71,"end":2405.15},{"text":"protocols","start":2405.15,"end":2405.87},{"text":"will","start":2405.87,"end":2406.59},{"text":"show","start":2407.15,"end":2407.55},{"text":"us,","start":2407.55,"end":2407.71},{"text":"will","start":2407.71,"end":2407.87},{"text":"indicate","start":2407.87,"end":2408.31},{"text":"the","start":2408.31,"end":2408.43},{"text":"type","start":2408.43,"end":2408.75},{"text":"of","start":2408.75,"end":2408.83},{"text":"information","start":2408.83,"end":2409.43},{"text":"that","start":2409.43,"end":2409.55},{"text":"we","start":2409.55,"end":2409.67},{"text":"need","start":2409.67,"end":2409.83},{"text":"to","start":2409.83,"end":2409.91},{"text":"exchange.","start":2409.91,"end":2410.59}]},{"text":"The second or rather third question is, do current mechanisms for information exchange, are current mechanisms satisfactory in terms of exchanging the type of information that we have identified I believe that today, in light of the novelty of these services, existing mechanisms might appear somewhat inflexible, but again, future work will shed light on what exactly is required.","start":2410.99,"end":2444.07,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. 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we thought it was, you know, We'd ask.","start":2745.03,"end":2748.31,"topics":[],"words":[{"text":"So","start":2745.03,"end":2745.23},{"text":"we","start":2745.23,"end":2745.31},{"text":"thought","start":2745.35,"end":2745.51},{"text":"it","start":2745.51,"end":2745.59},{"text":"was,","start":2745.59,"end":2745.75},{"text":"you","start":2746.07,"end":2746.19},{"text":"know,","start":2746.19,"end":2746.39},{"text":"We'd","start":2747.67,"end":2748.03},{"text":"ask.","start":2748.03,"end":2748.31}]}]}],"speaker":{"name":"Patricia Aitchison","affiliation":"UN Secretariat","affiliation_full":"UN Secretariat","group":null,"function":"Secretary"}},{"statement_number":27,"start":2762.2,"pageUrl":"/ru/asset/k15/k15nkm21p3?lang=en&t=2763","paragraphs":[{"sentences":[{"text":"Thank you.","start":2762.2,"end":2762.84,"topics":[],"words":[{"text":"Thank","start":2762.2,"end":2762.52},{"text":"you.","start":2762.52,"end":2762.84}]},{"text":"I have 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A central concern was correcting perceived imbalances that disadvantage developing countries and ensuring more equitable taxation of service income."}],"words":[{"text":"that","start":2947.35,"end":2947.47},{"text":"we","start":2947.47,"end":2947.59},{"text":"need","start":2947.59,"end":2947.91},{"text":"to","start":2947.91,"end":2948.35},{"text":"be","start":2948.35,"end":2948.47},{"text":"able","start":2948.47,"end":2948.75},{"text":"to","start":2948.75,"end":2949.07},{"text":"tax","start":2949.07,"end":2949.47},{"text":"that","start":2949.47,"end":2949.87},{"text":"in","start":2949.87,"end":2950.31},{"text":"new","start":2950.31,"end":2950.67},{"text":"allocation","start":2951.15,"end":2952.07},{"text":"of","start":2952.07,"end":2952.15},{"text":"taxing","start":2952.15,"end":2952.59},{"text":"rate.","start":2952.59,"end":2952.83}]},{"text":"It's just a question of checking basically, but it's just raising the question that we need to hear from you here.","start":2952.83,"end":2961.55,"topics":[],"words":[{"text":"It's","start":2952.83,"end":2953.27},{"text":"just","start":2953.27,"end":2953.47},{"text":"a","start":2953.47,"end":2953.55},{"text":"question","start":2953.55,"end":2953.99},{"text":"of","start":2953.99,"end":2954.11},{"text":"checking","start":2954.11,"end":2954.51},{"text":"basically,","start":2954.51,"end":2955.07},{"text":"but","start":2955.27,"end":2955.39},{"text":"it's","start":2955.39,"end":2955.63},{"text":"just","start":2955.63,"end":2955.87},{"text":"raising","start":2955.87,"end":2956.27},{"text":"the","start":2956.27,"end":2956.39},{"text":"question","start":2956.39,"end":2956.91},{"text":"that","start":2956.91,"end":2957.15},{"text":"we","start":2957.15,"end":2957.47},{"text":"need","start":2958.75,"end":2959.07},{"text":"to","start":2959.39,"end":2959.71},{"text":"hear","start":2959.71,"end":2960.51},{"text":"from","start":2960.75,"end":2960.99},{"text":"you","start":2960.99,"end":2961.15},{"text":"here.","start":2961.15,"end":2961.55}]},{"text":"And you know, is this important still?","start":2962.03,"end":2965.31,"topics":[],"words":[{"text":"And","start":2962.03,"end":2962.39},{"text":"you","start":2963.03,"end":2963.11},{"text":"know,","start":2963.11,"end":2963.31},{"text":"is","start":2963.31,"end":2963.63},{"text":"this","start":2964.11,"end":2964.35},{"text":"important","start":2964.35,"end":2964.95},{"text":"still?","start":2964.95,"end":2965.31}]},{"text":"And I think it is, you know, and we just need to do as our colleague from Saudi Arabia said, you know, we need to find out what is the allocation and then to make sure that we have the information that makes it possible for us to tax as well.","start":2965.31,"end":2979.91,"topics":[{"key":"taxing-rights-allocation","label":"Allocation of Taxing Rights","description":"Delegates repeatedly discussed how taxing rights over cross-border and digital services should be allocated between source and residence jurisdictions. A central concern was correcting perceived imbalances that disadvantage developing countries and ensuring more equitable taxation of service income."},{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. The debate covered automatic versus on-request exchange, digital nomads, data collection, and whether existing international mechanisms are sufficient."}],"words":[{"text":"And","start":2965.31,"end":2965.47},{"text":"I","start":2965.47,"end":2965.55},{"text":"think","start":2965.55,"end":2965.95},{"text":"it","start":2966.03,"end":2966.27},{"text":"is,","start":2966.27,"end":2966.67},{"text":"you","start":2966.67,"end":2966.75},{"text":"know,","start":2966.75,"end":2966.87},{"text":"and","start":2966.87,"end":2967.03},{"text":"we","start":2967.03,"end":2967.15},{"text":"just","start":2967.15,"end":2967.39},{"text":"need","start":2967.39,"end":2967.63},{"text":"to","start":2967.63,"end":2967.87},{"text":"do","start":2968.87,"end":2969.11},{"text":"as","start":2969.11,"end":2969.43},{"text":"our","start":2969.67,"end":2969.83},{"text":"colleague","start":2969.83,"end":2970.15},{"text":"from","start":2970.15,"end":2970.39},{"text":"Saudi","start":2970.39,"end":2970.59},{"text":"Arabia","start":2970.59,"end":2970.99},{"text":"said,","start":2970.99,"end":2971.51},{"text":"you","start":2971.51,"end":2971.67},{"text":"know,","start":2971.67,"end":2971.83},{"text":"we","start":2971.83,"end":2971.99},{"text":"need","start":2971.99,"end":2972.15},{"text":"to","start":2972.15,"end":2972.39},{"text":"find","start":2972.39,"end":2972.79},{"text":"out","start":2972.79,"end":2972.95},{"text":"what","start":2972.95,"end":2973.19},{"text":"is","start":2973.19,"end":2973.43},{"text":"the","start":2973.43,"end":2973.55},{"text":"allocation","start":2973.55,"end":2974.39},{"text":"and","start":2974.39,"end":2974.79},{"text":"then","start":2974.83,"end":2974.99},{"text":"to","start":2974.99,"end":2975.11},{"text":"make","start":2975.11,"end":2975.43},{"text":"sure","start":2975.43,"end":2975.67},{"text":"that","start":2975.67,"end":2975.83},{"text":"we","start":2975.83,"end":2975.91},{"text":"have","start":2975.91,"end":2976.11},{"text":"the","start":2976.11,"end":2976.19},{"text":"information","start":2976.19,"end":2977.03},{"text":"that","start":2977.43,"end":2977.67},{"text":"makes","start":2977.67,"end":2978.03},{"text":"it","start":2978.03,"end":2978.15},{"text":"possible","start":2978.15,"end":2978.71},{"text":"for","start":2978.71,"end":2978.91},{"text":"us","start":2978.91,"end":2979.03},{"text":"to","start":2979.03,"end":2979.19},{"text":"tax","start":2979.19,"end":2979.55},{"text":"as","start":2979.55,"end":2979.71},{"text":"well.","start":2979.71,"end":2979.91}]},{"text":"Uh, Singapore, please go ahead.","start":2981.35,"end":2982.63,"topics":[],"words":[{"text":"Uh,","start":2981.35,"end":2981.39},{"text":"Singapore,","start":2981.39,"end":2981.99},{"text":"please","start":2981.99,"end":2982.23},{"text":"go","start":2982.23,"end":2982.39},{"text":"ahead.","start":2982.39,"end":2982.63}]}]}],"speaker":{"name":"Lieselotte","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":30,"start":2985.35,"pageUrl":"/ru/asset/k15/k15nkm21p3?lang=en&t=2986","paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair.","start":2985.35,"end":2986.39,"topics":[],"words":[{"text":"Thank","start":2985.35,"end":2985.55},{"text":"you,","start":2985.55,"end":2985.63},{"text":"Madam","start":2985.63,"end":2985.99},{"text":"Chair.","start":2985.99,"end":2986.39}]},{"text":"I just want to also add on to what our colleagues from Saudi Arabia has explained.","start":2987.03,"end":2992.07,"topics":[],"words":[{"text":"I","start":2987.03,"end":2987.11},{"text":"just","start":2987.11,"end":2987.35},{"text":"want","start":2987.35,"end":2987.55},{"text":"to","start":2987.55,"end":2987.63},{"text":"also","start":2987.63,"end":2987.91},{"text":"add","start":2987.91,"end":2988.11},{"text":"on","start":2988.11,"end":2988.39},{"text":"to","start":2988.39,"end":2988.55},{"text":"what","start":2989.27,"end":2989.59},{"text":"our","start":2989.59,"end":2989.75},{"text":"colleagues","start":2989.75,"end":2990.11},{"text":"from","start":2990.11,"end":2990.31},{"text":"Saudi","start":2990.31,"end":2990.71},{"text":"Arabia","start":2990.71,"end":2991.11},{"text":"has","start":2991.11,"end":2991.35},{"text":"explained.","start":2991.35,"end":2992.07}]},{"text":"I do think that it is important for us to have a better understanding of what are the issues that we are trying to solve and then to do a proper analysis of whether exchange of information is the solution.","start":2992.31,"end":3007.51,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. 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The debate covered automatic versus on-request exchange, digital nomads, data collection, and whether existing international mechanisms are sufficient."}],"words":[{"text":"I","start":3013.11,"end":3013.35},{"text":"think","start":3013.35,"end":3013.59},{"text":"for","start":3013.59,"end":3013.99},{"text":"some","start":3013.99,"end":3014.23},{"text":"of","start":3014.23,"end":3014.39},{"text":"us","start":3014.39,"end":3014.55},{"text":"have","start":3014.55,"end":3014.75},{"text":"had","start":3014.75,"end":3014.91},{"text":"experience","start":3014.95,"end":3015.83},{"text":"with","start":3016.15,"end":3016.43},{"text":"exchange","start":3016.47,"end":3016.87},{"text":"of","start":3016.87,"end":3017.03},{"text":"information.","start":3017.03,"end":3017.91}]},{"text":"It is not a easy exercise.","start":3017.91,"end":3020.39,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. The debate covered automatic versus on-request exchange, digital nomads, data collection, and whether existing international mechanisms are sufficient."}],"words":[{"text":"It","start":3017.91,"end":3018.07},{"text":"is","start":3018.07,"end":3018.39},{"text":"not","start":3018.39,"end":3018.71},{"text":"a","start":3018.71,"end":3018.79},{"text":"easy","start":3019.03,"end":3019.59},{"text":"exercise.","start":3019.59,"end":3020.39}]},{"text":"It is in fact quite costly mechanism where we need to put in place processes to either collect the information, to think about transmitting the information.","start":3020.63,"end":3031.75,"topics":[{"key":"information-exchange","label":"Exchange of Information on Services","description":"Many interventions focused on whether additional reporting or exchange of information is needed for payments and activities related to cross-border services. 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we have a coffee break for 15 minutes.","start":4028.31,"end":4030.43,"topics":[],"words":[{"text":"So","start":4028.31,"end":4028.47},{"text":"we","start":4028.47,"end":4028.59},{"text":"have","start":4028.59,"end":4028.83},{"text":"a","start":4028.83,"end":4028.87},{"text":"coffee","start":4028.87,"end":4029.23},{"text":"break","start":4029.23,"end":4029.51},{"text":"for","start":4029.51,"end":4029.63},{"text":"15","start":4029.63,"end":4030.07},{"text":"minutes.","start":4030.07,"end":4030.43}]},{"text":"And we can put up-- before we go, let me do 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you want me to do it?","start":4058.71,"end":4060.63,"topics":[],"words":[{"text":"Do","start":4058.71,"end":4058.79},{"text":"you","start":4059.95,"end":4060.07},{"text":"want","start":4060.07,"end":4060.23},{"text":"me","start":4060.23,"end":4060.35},{"text":"to","start":4060.39,"end":4060.47},{"text":"do","start":4060.47,"end":4060.55},{"text":"it?","start":4060.55,"end":4060.63}]},{"text":"Yeah.","start":4062.87,"end":4062.99,"topics":[],"words":[{"text":"Yeah.","start":4062.87,"end":4062.99}]},{"text":"So I hesitate.","start":4065.55,"end":4066.51,"topics":[],"words":[{"text":"So","start":4065.55,"end":4065.87},{"text":"I","start":4065.87,"end":4065.95},{"text":"hesitate.","start":4065.95,"end":4066.51}]},{"text":"Again, these are not, this was not a question raised by the 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Participants explored whether obligations under the framework convention could also be met through other tools, such as bilateral arrangements or alternative measures."}],"words":[{"text":"At","start":6245.21,"end":6245.37},{"text":"the","start":6245.37,"end":6245.45},{"text":"same","start":6245.45,"end":6245.69},{"text":"time,","start":6245.69,"end":6246.41},{"text":"if","start":6246.49,"end":6246.73},{"text":"Protocol","start":6246.73,"end":6247.29},{"text":"II","start":6247.29,"end":6247.69},{"text":"is","start":6247.69,"end":6248.09},{"text":"developed","start":6248.17,"end":6248.97},{"text":"and","start":6248.97,"end":6249.17},{"text":"if","start":6249.17,"end":6249.29},{"text":"it","start":6249.29,"end":6249.41},{"text":"provides","start":6249.41,"end":6249.89},{"text":"effective","start":6249.89,"end":6250.41},{"text":"mechanisms","start":6250.41,"end":6251.05},{"text":"for","start":6251.05,"end":6251.21},{"text":"dispute","start":6251.21,"end":6251.57},{"text":"resolution,","start":6251.57,"end":6252.57},{"text":"then","start":6253.61,"end":6254.09},{"text":"States","start":6255.01,"end":6255.81},{"text":"parties","start":6255.81,"end":6256.29},{"text":"to","start":6256.29,"end":6256.69},{"text":"Protocol","start":6256.69,"end":6257.57},{"text":"I","start":6257.57,"end":6257.73},{"text":"would","start":6257.81,"end":6258.01},{"text":"also","start":6258.01,"end":6258.53},{"text":"be","start":6258.53,"end":6258.69},{"text":"interested","start":6258.69,"end":6259.41},{"text":"in","start":6259.41,"end":6259.89},{"text":"being","start":6259.89,"end":6260.53},{"text":"a","start":6261.17,"end":6261.21},{"text":"party","start":6261.21,"end":6261.57},{"text":"to","start":6261.57,"end":6261.73},{"text":"Protocol","start":6261.73,"end":6262.29},{"text":"II","start":6262.29,"end":6262.53},{"text":"on","start":6262.53,"end":6262.85},{"text":"dispute","start":6262.85,"end":6263.25},{"text":"resolution.","start":6263.25,"end":6263.89}]},{"text":"I don't know to what extent we can discuss whether or not Protocol II on dispute resolution should be mandatory.","start":6263.89,"end":6270.57,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Alternatives","description":"A major topic was whether the services protocol should remain optional and what happens if key countries choose not to join it. Participants explored whether obligations under the framework convention could also be met through other tools, such as bilateral arrangements or alternative measures."}],"words":[{"text":"I","start":6263.89,"end":6263.97},{"text":"don't","start":6263.97,"end":6264.25},{"text":"know","start":6264.25,"end":6264.45},{"text":"to","start":6264.45,"end":6264.65},{"text":"what","start":6264.65,"end":6264.81},{"text":"extent","start":6264.81,"end":6265.41},{"text":"we","start":6265.41,"end":6265.73},{"text":"can","start":6265.73,"end":6266.29},{"text":"discuss","start":6266.61,"end":6267.13},{"text":"whether","start":6267.13,"end":6267.37},{"text":"or","start":6267.37,"end":6267.45},{"text":"not","start":6267.45,"end":6267.65},{"text":"Protocol","start":6267.65,"end":6268.05},{"text":"II","start":6268.05,"end":6268.53},{"text":"on","start":6268.53,"end":6268.77},{"text":"dispute","start":6268.77,"end":6269.13},{"text":"resolution","start":6269.13,"end":6269.65},{"text":"should","start":6269.65,"end":6269.81},{"text":"be","start":6269.81,"end":6269.97},{"text":"mandatory.","start":6269.97,"end":6270.57}]},{"text":"I'm not sure that that should be the subject of our discussion right now.","start":6270.57,"end":6275.17,"topics":[],"words":[{"text":"I'm","start":6270.57,"end":6270.77},{"text":"not","start":6270.77,"end":6271.01},{"text":"sure","start":6271.01,"end":6271.57},{"text":"that","start":6272.61,"end":6272.73},{"text":"that","start":6272.73,"end":6273.01},{"text":"should","start":6273.01,"end":6273.13},{"text":"be","start":6273.13,"end":6273.41},{"text":"the","start":6273.41,"end":6273.61},{"text":"subject","start":6273.61,"end":6273.97},{"text":"of","start":6273.97,"end":6274.05},{"text":"our","start":6274.05,"end":6274.13},{"text":"discussion","start":6274.13,"end":6274.61},{"text":"right","start":6274.61,"end":6274.77},{"text":"now.","start":6274.77,"end":6275.17}]},{"text":"But If a country is a party to Protocol II, then yes, it can be applied to resolve disputes under Protocol I. Should the mechanism included in the Convention itself be used?","start":6278.45,"end":6296.89,"topics":[{"key":"dispute-resolution","label":"Dispute Resolution Mechanisms","description":"There was extensive discussion on how disputes arising under the services protocol should be resolved. Options raised included using Protocol II, MAP-like procedures, state-to-state mechanisms, or protocol-specific clauses, especially given that protocols may be optional."},{"key":"protocol-optionality","label":"Protocol Optionality and Alternatives","description":"A major topic was whether the services protocol should remain optional and what happens if key countries choose not to join it. Participants explored whether obligations under the framework convention could also be met through other tools, such as bilateral arrangements or alternative measures."}],"words":[{"text":"But","start":6278.45,"end":6278.85},{"text":"If","start":6279.65,"end":6280.21},{"text":"a","start":6280.21,"end":6280.29},{"text":"country","start":6280.29,"end":6280.77},{"text":"is","start":6280.77,"end":6280.93},{"text":"a","start":6280.93,"end":6281.01},{"text":"party","start":6281.01,"end":6281.49},{"text":"to","start":6281.49,"end":6281.77},{"text":"Protocol","start":6281.77,"end":6282.29},{"text":"II,","start":6282.29,"end":6282.45},{"text":"then","start":6282.45,"end":6282.61},{"text":"yes,","start":6282.61,"end":6283.01},{"text":"it","start":6283.01,"end":6283.09},{"text":"can","start":6283.09,"end":6283.41},{"text":"be","start":6283.41,"end":6283.81},{"text":"applied","start":6283.81,"end":6284.45},{"text":"to","start":6284.45,"end":6284.57},{"text":"resolve","start":6284.57,"end":6284.97},{"text":"disputes","start":6284.97,"end":6285.37},{"text":"under","start":6285.37,"end":6285.61},{"text":"Protocol","start":6285.61,"end":6286.13},{"text":"I.","start":6286.13,"end":6286.29},{"text":"Should","start":6290.45,"end":6291.17},{"text":"the","start":6293.33,"end":6293.53},{"text":"mechanism","start":6293.53,"end":6294.53},{"text":"included","start":6294.61,"end":6295.09},{"text":"in","start":6295.09,"end":6295.17},{"text":"the","start":6295.17,"end":6295.25},{"text":"Convention","start":6295.25,"end":6295.77},{"text":"itself","start":6295.77,"end":6296.21},{"text":"be","start":6296.21,"end":6296.45},{"text":"used?","start":6296.45,"end":6296.89}]},{"text":"Well, it's hard to answer that question because we don't know what mechanism the Convention itself will contain for dispute resolution and how it can be used.","start":6296.89,"end":6304.29,"topics":[{"key":"dispute-resolution","label":"Dispute Resolution Mechanisms","description":"There was extensive discussion on how disputes arising under the services protocol should be resolved. Options raised included using Protocol II, MAP-like procedures, state-to-state mechanisms, or protocol-specific clauses, especially given that protocols may be optional."}],"words":[{"text":"Well,","start":6296.89,"end":6297.01},{"text":"it's","start":6297.01,"end":6297.25},{"text":"hard","start":6297.25,"end":6297.41},{"text":"to","start":6297.41,"end":6297.49},{"text":"answer","start":6297.49,"end":6297.77},{"text":"that","start":6297.77,"end":6297.89},{"text":"question","start":6297.89,"end":6298.21},{"text":"because","start":6298.21,"end":6298.53},{"text":"we","start":6298.53,"end":6298.61},{"text":"don't","start":6298.61,"end":6298.93},{"text":"know","start":6298.93,"end":6299.49},{"text":"what","start":6299.49,"end":6299.81},{"text":"mechanism","start":6299.81,"end":6300.53},{"text":"the","start":6300.53,"end":6300.69},{"text":"Convention","start":6300.69,"end":6301.13},{"text":"itself","start":6301.13,"end":6301.45},{"text":"will","start":6301.45,"end":6301.57},{"text":"contain","start":6301.57,"end":6302.01},{"text":"for","start":6302.01,"end":6302.13},{"text":"dispute","start":6302.13,"end":6302.49},{"text":"resolution","start":6302.49,"end":6303.05},{"text":"and","start":6303.05,"end":6303.17},{"text":"how","start":6303.17,"end":6303.49},{"text":"it","start":6303.49,"end":6303.57},{"text":"can","start":6303.57,"end":6303.81},{"text":"be","start":6303.81,"end":6303.97},{"text":"used.","start":6303.97,"end":6304.29}]},{"text":"Will it be universal?","start":6304.29,"end":6305.89,"topics":[{"key":"dispute-resolution","label":"Dispute Resolution Mechanisms","description":"There was extensive discussion on how disputes arising under the services protocol should be resolved. Options raised included using Protocol II, MAP-like procedures, state-to-state mechanisms, or protocol-specific clauses, especially given that protocols may be optional."}],"words":[{"text":"Will","start":6304.29,"end":6304.49},{"text":"it","start":6304.49,"end":6304.57},{"text":"be","start":6304.57,"end":6304.77},{"text":"universal?","start":6304.77,"end":6305.89}]},{"text":"Will it be adequate?","start":6306.37,"end":6308.61,"topics":[{"key":"dispute-resolution","label":"Dispute Resolution Mechanisms","description":"There was extensive discussion on how disputes arising under the services protocol should be resolved. Options raised included using Protocol II, MAP-like procedures, state-to-state mechanisms, or protocol-specific clauses, especially given that protocols may be optional."}],"words":[{"text":"Will","start":6306.37,"end":6306.61},{"text":"it","start":6306.61,"end":6306.77},{"text":"be","start":6306.77,"end":6307.17},{"text":"adequate?","start":6307.81,"end":6308.61}]},{"text":"So I think attempting to answer this question right now is premature.","start":6312.85,"end":6319.17,"topics":[],"words":[{"text":"So","start":6312.85,"end":6313.09},{"text":"I","start":6313.09,"end":6313.17},{"text":"think","start":6313.17,"end":6313.49},{"text":"attempting","start":6313.81,"end":6314.21},{"text":"to","start":6314.21,"end":6314.29},{"text":"answer","start":6314.29,"end":6314.61},{"text":"this","start":6314.61,"end":6314.85},{"text":"question","start":6314.85,"end":6316.05},{"text":"right","start":6316.45,"end":6316.69},{"text":"now","start":6316.69,"end":6317.09},{"text":"is","start":6317.17,"end":6317.65},{"text":"premature.","start":6317.89,"end":6319.17}]},{"text":"Would that mechanism allow dispute resolution under Protocol I as well as other protocols and other issues that are part of the convention?","start":6321.33,"end":6331.41,"topics":[{"key":"dispute-resolution","label":"Dispute Resolution Mechanisms","description":"There was extensive discussion on how disputes arising under the services protocol should be resolved. Options raised included using Protocol II, MAP-like procedures, state-to-state mechanisms, or protocol-specific clauses, especially given that protocols may be optional."},{"key":"framework-protocol-linkage","label":"Relationship Between the Framework Convention and Protocols","description":"Participants discussed how the framework convention and its protocols should interact legally and institutionally. This included questions about hierarchy, consistency, implementation through the same governance architecture, and whether specific issues belong in the convention itself or in individual protocols."}],"words":[{"text":"Would","start":6321.33,"end":6321.53},{"text":"that","start":6321.53,"end":6321.89},{"text":"mechanism","start":6321.89,"end":6322.61},{"text":"allow","start":6322.61,"end":6323.25},{"text":"dispute","start":6324.17,"end":6324.53},{"text":"resolution","start":6324.53,"end":6324.97},{"text":"under","start":6324.97,"end":6325.33},{"text":"Protocol","start":6325.33,"end":6325.97},{"text":"I","start":6325.97,"end":6326.05},{"text":"as","start":6326.13,"end":6326.29},{"text":"well","start":6326.29,"end":6326.53},{"text":"as","start":6326.53,"end":6327.17},{"text":"other","start":6327.65,"end":6328.29},{"text":"protocols","start":6328.53,"end":6329.53},{"text":"and","start":6329.53,"end":6329.73},{"text":"other","start":6329.73,"end":6329.97},{"text":"issues","start":6329.97,"end":6330.41},{"text":"that","start":6330.41,"end":6330.53},{"text":"are","start":6330.53,"end":6330.61},{"text":"part","start":6330.61,"end":6330.77},{"text":"of","start":6330.77,"end":6330.85},{"text":"the","start":6330.85,"end":6330.97},{"text":"convention?","start":6330.97,"end":6331.41}]},{"text":"Would that mechanism be appropriate?","start":6331.41,"end":6333.17,"topics":[],"words":[{"text":"Would","start":6331.41,"end":6331.61},{"text":"that","start":6331.61,"end":6331.73},{"text":"mechanism","start":6331.73,"end":6332.29},{"text":"be","start":6332.29,"end":6332.53},{"text":"appropriate?","start":6332.53,"end":6333.17}]},{"text":"Will it be universal or not?","start":6333.17,"end":6334.61,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Alternatives","description":"A major topic was whether the services protocol should remain optional and what happens if key countries choose not to join it. Participants explored whether obligations under the framework convention could also be met through other tools, such as bilateral arrangements or alternative measures."}],"words":[{"text":"Will","start":6333.17,"end":6333.33},{"text":"it","start":6333.33,"end":6333.41},{"text":"be","start":6333.41,"end":6333.57},{"text":"universal","start":6333.57,"end":6334.09},{"text":"or","start":6334.09,"end":6334.21},{"text":"not?","start":6334.21,"end":6334.61}]},{"text":"It's difficult to answer that question right now.","start":6335.09,"end":6337.41,"topics":[],"words":[{"text":"It's","start":6335.09,"end":6335.37},{"text":"difficult","start":6335.37,"end":6335.77},{"text":"to","start":6335.77,"end":6335.85},{"text":"answer","start":6335.85,"end":6336.21},{"text":"that","start":6336.21,"end":6336.33},{"text":"question","start":6336.33,"end":6336.85},{"text":"right","start":6336.85,"end":6337.09},{"text":"now.","start":6337.09,"end":6337.41}]},{"text":"The third question, using a MAP-like procedure for the purposes of Protocol I, perhaps this is something we should focus more on because if we have an international convention for Protocol I, that will interact with existing tax agreements in some way, then a MAP procedure that is contained in those existing conventions would automatically apply to bilateral disputes under Protocol 1, and they could be used whether or not they will be effective and whether or not they can be used in all cases.","start":6339.81,"end":6397.65,"topics":[{"key":"dispute-resolution","label":"Dispute Resolution Mechanisms","description":"There was extensive discussion on how disputes arising under the services protocol should be resolved. 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And I wish we had such questions when we're fresh in the morning, not when we are so fuzzy after lunch.","start":7328.65,"end":7337.85,"topics":[],"words":[{"text":"Thank","start":7328.65,"end":7328.97},{"text":"you,","start":7328.97,"end":7329.13},{"text":"Madam","start":7329.21,"end":7329.61},{"text":"Chair.","start":7329.61,"end":7329.85},{"text":"And","start":7331.53,"end":7331.85},{"text":"I","start":7332.65,"end":7332.73},{"text":"wish","start":7332.73,"end":7332.93},{"text":"we","start":7332.93,"end":7333.09},{"text":"had","start":7333.09,"end":7333.21},{"text":"such","start":7333.21,"end":7333.53},{"text":"questions","start":7333.53,"end":7333.97},{"text":"when","start":7333.97,"end":7334.17},{"text":"we're","start":7334.17,"end":7334.33},{"text":"fresh","start":7334.33,"end":7334.65},{"text":"in","start":7334.65,"end":7334.81},{"text":"the","start":7334.81,"end":7334.89},{"text":"morning,","start":7334.89,"end":7335.37},{"text":"not","start":7335.77,"end":7335.97},{"text":"when","start":7335.97,"end":7336.21},{"text":"we","start":7336.21,"end":7336.33},{"text":"are","start":7336.33,"end":7336.41},{"text":"so","start":7336.41,"end":7336.65},{"text":"fuzzy","start":7336.65,"end":7337.17},{"text":"after","start":7337.17,"end":7337.45},{"text":"lunch.","start":7337.45,"end":7337.85}]},{"text":"But I'll try.","start":7338.73,"end":7340.53,"topics":[],"words":[{"text":"But","start":7338.73,"end":7339.05},{"text":"I'll","start":7339.77,"end":7340.09},{"text":"try.","start":7340.09,"end":7340.53}]},{"text":"Now, we had some discussions about this in work group one actually.","start":7341.21,"end":7348.25,"topics":[{"key":"dispute-resolution","label":"Dispute Resolution Mechanisms","description":"There was extensive discussion on how disputes arising under the services protocol should be resolved. 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equitable, sustainable, and future-proof solution is unachievable when ambiguous language obstructs a clear vision for the 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we recognize and respect the sovereignty and interests of all countries.","start":7712.13,"end":7716.77,"topics":[],"words":[{"text":"Secondly,","start":7712.13,"end":7712.77},{"text":"we","start":7712.77,"end":7713.09},{"text":"recognize","start":7713.09,"end":7713.77},{"text":"and","start":7713.77,"end":7713.89},{"text":"respect","start":7713.89,"end":7714.37},{"text":"the","start":7714.37,"end":7714.45},{"text":"sovereignty","start":7714.45,"end":7715.09},{"text":"and","start":7715.09,"end":7715.37},{"text":"interests","start":7715.37,"end":7715.89},{"text":"of","start":7715.89,"end":7716.13},{"text":"all","start":7716.13,"end":7716.29},{"text":"countries.","start":7716.29,"end":7716.77}]},{"text":"Therefore, children and youth call for a convention which establishes a strong legal base that works in tandem with countries' domestic policies.","start":7717.01,"end":7724.05,"topics":[{"key":"framework-protocol-linkage","label":"Relationship Between the Framework Convention and 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Thank you, Nigeria.","start":8053.05,"end":8054.45,"topics":[],"words":[{"text":"Thank","start":8053.05,"end":8053.25},{"text":"you.","start":8053.29,"end":8053.37},{"text":"Thank","start":8053.37,"end":8053.57},{"text":"you,","start":8053.57,"end":8053.65},{"text":"Nigeria.","start":8053.65,"end":8054.45}]},{"text":"And I don't have any more hands raised, so I give the floor back to the chair.","start":8054.45,"end":8062.05,"topics":[],"words":[{"text":"And","start":8054.45,"end":8054.85},{"text":"I","start":8056.29,"end":8056.37},{"text":"don't","start":8056.37,"end":8057.01},{"text":"have","start":8057.01,"end":8057.25},{"text":"any","start":8057.25,"end":8057.45},{"text":"more","start":8057.45,"end":8057.97},{"text":"hands","start":8058.53,"end":8058.93},{"text":"raised,","start":8058.93,"end":8059.29},{"text":"so","start":8059.29,"end":8059.57},{"text":"I","start":8059.57,"end":8059.73},{"text":"give","start":8059.77,"end":8059.97},{"text":"the","start":8059.97,"end":8060.05},{"text":"floor","start":8060.05,"end":8060.37},{"text":"back","start":8060.37,"end":8060.61},{"text":"to","start":8060.69,"end":8060.93},{"text":"the","start":8061.05,"end":8061.13},{"text":"chair.","start":8061.73,"end":8062.05}]},{"text":"Oh, International Chamber of Commerce.","start":8063.53,"end":8066.01,"topics":[],"words":[{"text":"Oh,","start":8063.53,"end":8063.69},{"text":"International","start":8063.97,"end":8064.65},{"text":"Chamber","start":8064.65,"end":8065.17},{"text":"of","start":8065.17,"end":8065.29},{"text":"Commerce.","start":8065.45,"end":8066.01}]},{"text":"Please go ahead.","start":8066.05,"end":8066.81,"topics":[],"words":[{"text":"Please","start":8066.05,"end":8066.25},{"text":"go","start":8066.25,"end":8066.49},{"text":"ahead.","start":8066.49,"end":8066.81}]}]}],"speaker":{"name":"Lieselotte","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":83,"start":8067.57,"pageUrl":"/ru/asset/k15/k15nkm21p3?lang=en&t=8068","paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair.","start":8067.57,"end":8068.53,"topics":[],"words":[{"text":"Thank","start":8067.57,"end":8067.77},{"text":"you,","start":8067.77,"end":8067.85},{"text":"Madam","start":8067.85,"end":8068.17},{"text":"Chair.","start":8068.17,"end":8068.53}]},{"text":"I think I will be very, very brief and I will also be slow.","start":8068.53,"end":8072.01,"topics":[],"words":[{"text":"I","start":8068.53,"end":8068.57},{"text":"think","start":8068.57,"end":8068.85},{"text":"I","start":8068.85,"end":8068.89},{"text":"will","start":8068.89,"end":8069.05},{"text":"be","start":8069.05,"end":8069.29},{"text":"very,","start":8069.29,"end":8069.61},{"text":"very","start":8069.61,"end":8069.89},{"text":"brief","start":8069.89,"end":8070.25},{"text":"and","start":8070.85,"end":8071.17},{"text":"I","start":8071.17,"end":8071.21},{"text":"will","start":8071.21,"end":8071.37},{"text":"also","start":8071.37,"end":8071.57},{"text":"be","start":8071.57,"end":8071.69},{"text":"slow.","start":8071.69,"end":8072.01}]},{"text":"This is just a short comment to emphasize once again that for businesses, tax certainty is of paramount importance.","start":8073.25,"end":8079.89,"topics":[],"words":[{"text":"This","start":8073.25,"end":8073.41},{"text":"is","start":8073.49,"end":8073.61},{"text":"just","start":8073.85,"end":8074.13},{"text":"a","start":8074.13,"end":8074.17},{"text":"short","start":8074.17,"end":8074.45},{"text":"comment","start":8074.45,"end":8075.17},{"text":"to","start":8075.17,"end":8075.37},{"text":"emphasize","start":8075.37,"end":8076.01},{"text":"once","start":8076.01,"end":8076.33},{"text":"again","start":8076.33,"end":8076.61},{"text":"that","start":8076.61,"end":8076.73},{"text":"for","start":8076.73,"end":8076.97},{"text":"businesses,","start":8076.97,"end":8077.53},{"text":"tax","start":8077.53,"end":8077.81},{"text":"certainty","start":8077.81,"end":8078.29},{"text":"is","start":8078.29,"end":8078.45},{"text":"of","start":8078.45,"end":8078.57},{"text":"paramount","start":8078.57,"end":8079.13},{"text":"importance.","start":8079.13,"end":8079.89}]},{"text":"So it is indeed important to stress out that for Protocol One, whichever solution will be drafted, and discuss in the next session.","start":8079.89,"end":8090.77,"topics":[{"key":"dispute-resolution","label":"Dispute Resolution Mechanisms","description":"There was extensive discussion on how disputes arising under the services protocol should be resolved. 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the next step will be an update in Nairobi that will be followed also with some discussions in February on the solutions So I would like to thank you all and for all of this intervention and very good learning and fruitful 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