{"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/k1h/k1h3qyhyzu?lang=en","llms":{"note":"Plain-text sibling of this page, compact for LLM context. 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now I'm handing over to my colleague, Marlene, okay, to take us through the 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this initial phase, the focus has been on identifying the main issues.","start":366.59,"end":372.51,"topics":[],"words":[{"text":"In","start":366.59,"end":366.75},{"text":"this","start":366.75,"end":366.95},{"text":"initial","start":366.95,"end":367.47},{"text":"phase,","start":367.47,"end":367.95},{"text":"the","start":368.75,"end":368.87},{"text":"focus","start":368.91,"end":369.63},{"text":"has","start":369.63,"end":369.87},{"text":"been","start":369.87,"end":370.27},{"text":"on","start":370.27,"end":370.51},{"text":"identifying","start":370.51,"end":371.39},{"text":"the","start":371.39,"end":371.59},{"text":"main","start":371.59,"end":371.95},{"text":"issues.","start":371.95,"end":372.51}]},{"text":"The next slide will delve deeper into the specific reasons identified by Member States that explain why this topic remains a 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ask that you please consider the issues overview as a starting point for our discussions over the next two 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it is our hope that between today and tomorrow, we will achieve our main goal, which is to gather feedback and inputs that will inform the next phase of the 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Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."}],"words":[{"text":"Reasons","start":408.11,"end":408.67},{"text":"for","start":408.67,"end":408.87},{"text":"the","start":408.87,"end":408.95},{"text":"work","start":408.95,"end":409.31},{"text":"on","start":409.31,"end":409.47},{"text":"dispute","start":409.47,"end":409.95},{"text":"prevention","start":409.95,"end":410.47},{"text":"and","start":410.47,"end":410.67},{"text":"resolution.","start":410.67,"end":411.47}]},{"text":"So let's now delve into the specific reasons identified by member states to work on prevention and resolution of tax disputes.","start":412.43,"end":421.71,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."}],"words":[{"text":"So","start":412.43,"end":412.63},{"text":"let's","start":412.63,"end":412.91},{"text":"now","start":412.91,"end":413.15},{"text":"delve","start":413.15,"end":413.79},{"text":"into","start":414.03,"end":414.31},{"text":"the","start":414.31,"end":414.39},{"text":"specific","start":414.39,"end":414.99},{"text":"reasons","start":414.99,"end":415.55},{"text":"identified","start":415.55,"end":416.27},{"text":"by","start":416.27,"end":416.43},{"text":"member","start":416.43,"end":416.99},{"text":"states","start":416.99,"end":417.63},{"text":"to","start":417.95,"end":418.11},{"text":"work","start":418.11,"end":418.43},{"text":"on","start":418.43,"end":418.67},{"text":"prevention","start":418.67,"end":419.55},{"text":"and","start":419.55,"end":419.71},{"text":"resolution","start":419.71,"end":420.43},{"text":"of","start":420.43,"end":420.67},{"text":"tax","start":420.67,"end":420.95},{"text":"disputes.","start":420.95,"end":421.71}]},{"text":"To begin with, tax litigation is often slow, costly and resource intensive, both for taxpayers and tax administrations.","start":422.51,"end":432.67,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."}],"words":[{"text":"To","start":422.51,"end":422.63},{"text":"begin","start":422.63,"end":422.99},{"text":"with,","start":422.99,"end":423.27},{"text":"tax","start":423.95,"end":424.35},{"text":"litigation","start":424.35,"end":425.07},{"text":"is","start":425.07,"end":425.31},{"text":"often","start":425.31,"end":425.71},{"text":"slow,","start":425.71,"end":426.35},{"text":"costly","start":427.15,"end":427.55},{"text":"and","start":427.55,"end":427.79},{"text":"resource","start":427.79,"end":428.27},{"text":"intensive,","start":428.27,"end":429.07},{"text":"both","start":429.47,"end":429.87},{"text":"for","start":429.87,"end":430.11},{"text":"taxpayers","start":430.11,"end":430.91},{"text":"and","start":430.91,"end":431.11},{"text":"tax","start":431.11,"end":431.43},{"text":"administrations.","start":431.43,"end":432.67}]},{"text":"Resolving a dispute through domestic courts can take years.","start":433.31,"end":437.39,"topics":[{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. 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This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"Even","start":438.51,"end":438.91},{"text":"once","start":438.91,"end":439.23},{"text":"resolved,","start":439.23,"end":439.87},{"text":"those","start":440.43,"end":440.83},{"text":"outcomes","start":440.83,"end":441.39},{"text":"may","start":441.39,"end":441.55},{"text":"not","start":441.55,"end":441.79},{"text":"be","start":441.79,"end":441.95},{"text":"recognized","start":441.95,"end":442.71},{"text":"in","start":442.71,"end":442.83},{"text":"other","start":442.83,"end":443.15},{"text":"jurisdictions,","start":443.15,"end":444.19},{"text":"which","start":444.51,"end":444.75},{"text":"leaves","start":444.75,"end":445.31},{"text":"the","start":447.31,"end":447.43},{"text":"risk","start":447.47,"end":447.87},{"text":"of","start":447.87,"end":448.03},{"text":"double","start":448.03,"end":448.27},{"text":"taxation","start":448.27,"end":448.99},{"text":"unresolved","start":448.99,"end":449.63},{"text":"in","start":449.63,"end":449.79},{"text":"cross-border","start":449.79,"end":450.43},{"text":"cases.","start":450.43,"end":451.15}]},{"text":"One of the underlying challenges is information asymmetry.","start":452.03,"end":456.27,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"One","start":452.03,"end":452.27},{"text":"of","start":452.27,"end":452.39},{"text":"the","start":452.39,"end":452.47},{"text":"underlying","start":452.51,"end":453.31},{"text":"challenges","start":453.31,"end":454.11},{"text":"is","start":454.11,"end":454.43},{"text":"information","start":454.43,"end":455.39},{"text":"asymmetry.","start":455.39,"end":456.27}]},{"text":"Tax authorities often lack access to the same information that taxpayers have, whether individuals or corporations.","start":457.27,"end":465.91,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. 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This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"The","start":546.51,"end":546.63},{"text":"roots","start":546.63,"end":547.15},{"text":"of","start":547.15,"end":547.23},{"text":"cross-border","start":547.23,"end":547.87},{"text":"disputes.","start":547.87,"end":548.67}]},{"text":"This slide tries to summarize the roots of many different types of tax disputes that member states have identified as common in cross-border situations.","start":549.39,"end":560.19,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. 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Delegates also linked disputes to permanent establishments, digital services, residence questions, capital gains, and other technically complex treaty and domestic law issues."}],"words":[{"text":"Transfer","start":592.67,"end":593.31},{"text":"pricing","start":593.31,"end":594.03},{"text":"was","start":594.03,"end":594.35},{"text":"highlighted","start":594.43,"end":595.31},{"text":"as","start":595.31,"end":595.63},{"text":"especially","start":595.63,"end":596.59},{"text":"problematic.","start":596.63,"end":597.39}]},{"text":"Disputes in these areas often arise due to the ambiguity or complexity of the applicable rules, both substantive and procedural, divergent interpretations and application of those rules, or the underlying facts, or the absence of a tax treaty, meaning that each country applies its domestic rule without a common legal framework.","start":598.43,"end":623.79,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."},{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. Many delegates saw a need for a multilateral framework or protocol-based mechanism to address these gaps and reduce unresolved double taxation."}],"words":[{"text":"Disputes","start":598.43,"end":598.99},{"text":"in","start":598.99,"end":599.15},{"text":"these","start":599.15,"end":599.47},{"text":"areas","start":599.47,"end":599.87},{"text":"often","start":599.87,"end":600.27},{"text":"arise","start":600.27,"end":600.83},{"text":"due","start":600.83,"end":601.15},{"text":"to","start":601.15,"end":601.47},{"text":"the","start":601.95,"end":602.07},{"text":"ambiguity","start":602.11,"end":603.07},{"text":"or","start":603.07,"end":603.31},{"text":"complexity","start":603.31,"end":604.03},{"text":"of","start":604.03,"end":604.19},{"text":"the","start":604.19,"end":604.31},{"text":"applicable","start":604.31,"end":604.91},{"text":"rules,","start":604.91,"end":605.55},{"text":"both","start":605.79,"end":606.07},{"text":"substantive","start":606.07,"end":606.91},{"text":"and","start":606.91,"end":607.15},{"text":"procedural,","start":607.15,"end":608.11},{"text":"divergent","start":608.67,"end":609.55},{"text":"interpretations","start":609.55,"end":610.59},{"text":"and","start":610.59,"end":610.75},{"text":"application","start":610.75,"end":611.47},{"text":"of","start":611.47,"end":611.71},{"text":"those","start":611.71,"end":612.03},{"text":"rules,","start":612.03,"end":612.51},{"text":"or","start":612.83,"end":613.07},{"text":"the","start":613.11,"end":613.27},{"text":"underlying","start":613.27,"end":613.79},{"text":"facts,","start":613.79,"end":614.43},{"text":"or","start":614.83,"end":615.31},{"text":"the","start":615.31,"end":615.51},{"text":"absence","start":615.51,"end":616.19},{"text":"of","start":616.19,"end":616.27},{"text":"a","start":616.27,"end":616.35},{"text":"tax","start":616.35,"end":616.75},{"text":"treaty,","start":616.75,"end":617.31},{"text":"meaning","start":617.63,"end":617.95},{"text":"that","start":617.95,"end":618.19},{"text":"each","start":618.19,"end":618.59},{"text":"country","start":618.59,"end":619.15},{"text":"applies","start":619.51,"end":620.03},{"text":"its","start":620.03,"end":620.19},{"text":"domestic","start":620.19,"end":620.83},{"text":"rule","start":620.83,"end":621.23},{"text":"without","start":621.39,"end":621.99},{"text":"a","start":621.99,"end":622.03},{"text":"common","start":622.03,"end":622.67},{"text":"legal","start":622.67,"end":623.07},{"text":"framework.","start":623.15,"end":623.79}]},{"text":"These challenges underscore the need for more consistent and stronger prevention and resolution systems.","start":624.47,"end":632.47,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."}],"words":[{"text":"These","start":624.47,"end":624.79},{"text":"challenges","start":624.79,"end":625.67},{"text":"underscore","start":625.67,"end":626.39},{"text":"the","start":626.39,"end":626.47},{"text":"need","start":626.47,"end":626.95},{"text":"for","start":627.19,"end":627.39},{"text":"more","start":627.39,"end":627.67},{"text":"consistent","start":627.67,"end":628.55},{"text":"and","start":628.55,"end":628.79},{"text":"stronger","start":628.79,"end":629.19},{"text":"prevention","start":629.19,"end":630.07},{"text":"and","start":630.39,"end":630.71},{"text":"resolution","start":630.71,"end":631.59},{"text":"systems.","start":631.59,"end":632.47}]},{"text":"Slide five, prevention and resolution of tax disputes.","start":636.83,"end":642.71,"topics":[],"words":[{"text":"Slide","start":636.83,"end":637.27},{"text":"five,","start":637.27,"end":637.99},{"text":"prevention","start":639.19,"end":640.15},{"text":"and","start":640.15,"end":640.47},{"text":"resolution","start":640.47,"end":641.35},{"text":"of","start":641.35,"end":641.59},{"text":"tax","start":641.59,"end":641.95},{"text":"disputes.","start":641.95,"end":642.71}]},{"text":"So now let's take a closer look at the issues found in the two thematic areas, prevention and resolution of tax disputes.","start":643.19,"end":652.31,"topics":[],"words":[{"text":"So","start":643.19,"end":643.43},{"text":"now","start":643.43,"end":643.59},{"text":"let's","start":643.59,"end":643.91},{"text":"take","start":643.91,"end":644.11},{"text":"a","start":644.11,"end":644.15},{"text":"closer","start":644.15,"end":644.63},{"text":"look","start":644.63,"end":644.83},{"text":"at","start":644.83,"end":644.99},{"text":"the","start":644.99,"end":645.07},{"text":"issues","start":645.07,"end":645.51},{"text":"found","start":645.51,"end":646.07},{"text":"in","start":646.07,"end":646.47},{"text":"the","start":646.47,"end":646.59},{"text":"two","start":646.59,"end":647.03},{"text":"thematic","start":647.03,"end":647.75},{"text":"areas,","start":647.75,"end":648.31},{"text":"prevention","start":648.71,"end":649.59},{"text":"and","start":649.75,"end":650.07},{"text":"resolution","start":650.07,"end":650.87},{"text":"of","start":650.87,"end":651.19},{"text":"tax","start":651.27,"end":651.59},{"text":"disputes.","start":651.59,"end":652.31}]},{"text":"Dispute prevention has been primarily a matter of domestic law and administration, starting with clearly drafted legislation informed by well-established tax policy goals and supporting by guidance for taxpayers.","start":653.15,"end":669.47,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."}],"words":[{"text":"Dispute","start":653.15,"end":653.55},{"text":"prevention","start":653.55,"end":654.27},{"text":"has","start":654.27,"end":654.55},{"text":"been","start":654.55,"end":654.75},{"text":"primarily","start":654.75,"end":655.51},{"text":"a","start":655.51,"end":655.55},{"text":"matter","start":655.55,"end":655.99},{"text":"of","start":655.99,"end":656.11},{"text":"domestic","start":656.11,"end":656.75},{"text":"law","start":656.75,"end":657.23},{"text":"and","start":657.47,"end":657.79},{"text":"administration,","start":657.79,"end":658.83},{"text":"starting","start":658.83,"end":659.39},{"text":"with","start":659.39,"end":659.55},{"text":"clearly","start":659.63,"end":660.19},{"text":"drafted","start":660.19,"end":660.75},{"text":"legislation","start":660.75,"end":661.79},{"text":"informed","start":662.19,"end":662.91},{"text":"by","start":662.91,"end":663.15},{"text":"well-established","start":663.15,"end":664.07},{"text":"tax","start":664.07,"end":664.35},{"text":"policy","start":664.35,"end":664.79},{"text":"goals","start":664.79,"end":665.15},{"text":"and","start":665.15,"end":665.39},{"text":"supporting","start":665.39,"end":666.35},{"text":"by","start":666.59,"end":667.07},{"text":"guidance","start":667.07,"end":667.95},{"text":"for","start":667.95,"end":668.51},{"text":"taxpayers.","start":668.59,"end":669.47}]},{"text":"At the end, the goal is to ensure that taxpayers pay the right amount of tax at the right time.","start":670.27,"end":676.35,"topics":[],"words":[{"text":"At","start":670.27,"end":670.51},{"text":"the","start":670.55,"end":670.63},{"text":"end,","start":670.67,"end":671.07},{"text":"the","start":671.23,"end":671.39},{"text":"goal","start":671.39,"end":671.87},{"text":"is","start":671.87,"end":672.11},{"text":"to","start":672.11,"end":672.27},{"text":"ensure","start":672.27,"end":672.67},{"text":"that","start":672.67,"end":672.87},{"text":"taxpayers","start":672.87,"end":673.47},{"text":"pay","start":673.47,"end":673.63},{"text":"the","start":673.63,"end":673.75},{"text":"right","start":673.75,"end":674.19},{"text":"amount","start":674.19,"end":674.59},{"text":"of","start":674.59,"end":674.75},{"text":"tax","start":674.75,"end":675.23},{"text":"at","start":675.23,"end":675.39},{"text":"the","start":675.39,"end":675.55},{"text":"right","start":675.55,"end":675.91},{"text":"time.","start":675.91,"end":676.35}]},{"text":"Practices and approaches that have been applied by some countries include adopting cooperative compliance practices with large taxpayers, developing programs for advanced pricing agreements, APAs, to deal with transfer pricing and income allocation issues, simultaneous controls or joint audits which can prevent disputes and support capacity building, each of them requiring legal frameworks for cross-border cooperation.","start":677.31,"end":706.55,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."},{"key":"administrative-cooperation","label":"Administrative Cooperation and Information Sharing","description":"Several statements emphasized cooperation between tax administrations as a practical way to prevent and manage disputes. Examples included joint or simultaneous audits, exchange of information, access to international reporting, single-window reporting, and other forms of coordinated tax administration."},{"key":"transfer-pricing","label":"Transfer Pricing and Complex Cross-Border Rules","description":"Transfer pricing was repeatedly identified as a major source of international tax disputes, especially for multinational enterprises. Delegates also linked disputes to permanent establishments, digital services, residence questions, capital gains, and other technically complex treaty and domestic law issues."}],"words":[{"text":"Practices","start":677.31,"end":677.83},{"text":"and","start":677.83,"end":677.95},{"text":"approaches","start":677.95,"end":678.67},{"text":"that","start":678.67,"end":678.79},{"text":"have","start":678.79,"end":679.03},{"text":"been","start":679.03,"end":679.19},{"text":"applied","start":679.19,"end":679.59},{"text":"by","start":679.59,"end":679.83},{"text":"some","start":679.83,"end":680.15},{"text":"countries","start":680.15,"end":680.55},{"text":"include","start":680.55,"end":681.27},{"text":"adopting","start":681.59,"end":682.23},{"text":"cooperative","start":682.23,"end":682.87},{"text":"compliance","start":682.87,"end":683.51},{"text":"practices","start":683.51,"end":684.23},{"text":"with","start":684.23,"end":684.47},{"text":"large","start":684.47,"end":684.95},{"text":"taxpayers,","start":684.95,"end":685.83},{"text":"developing","start":686.31,"end":686.95},{"text":"programs","start":686.95,"end":687.59},{"text":"for","start":687.59,"end":687.83},{"text":"advanced","start":687.83,"end":688.43},{"text":"pricing","start":688.43,"end":688.95},{"text":"agreements,","start":688.95,"end":689.63},{"text":"APAs,","start":689.63,"end":690.63},{"text":"to","start":690.87,"end":690.99},{"text":"deal","start":690.99,"end":691.27},{"text":"with","start":691.27,"end":691.47},{"text":"transfer","start":691.47,"end":691.99},{"text":"pricing","start":691.99,"end":692.63},{"text":"and","start":692.63,"end":692.83},{"text":"income","start":692.83,"end":693.35},{"text":"allocation","start":693.35,"end":694.07},{"text":"issues,","start":694.07,"end":694.71},{"text":"simultaneous","start":695.35,"end":696.27},{"text":"controls","start":696.27,"end":697.03},{"text":"or","start":697.03,"end":697.27},{"text":"joint","start":697.27,"end":697.67},{"text":"audits","start":697.67,"end":698.15},{"text":"which","start":698.15,"end":698.39},{"text":"can","start":698.39,"end":698.71},{"text":"prevent","start":698.71,"end":699.23},{"text":"disputes","start":699.23,"end":699.91},{"text":"and","start":699.91,"end":700.07},{"text":"support","start":700.07,"end":700.51},{"text":"capacity","start":700.51,"end":701.07},{"text":"building,","start":701.07,"end":701.67},{"text":"each","start":702.23,"end":702.55},{"text":"of","start":702.55,"end":702.71},{"text":"them","start":702.71,"end":702.91},{"text":"requiring","start":702.91,"end":703.59},{"text":"legal","start":703.59,"end":703.99},{"text":"frameworks","start":703.99,"end":704.63},{"text":"for","start":704.63,"end":704.79},{"text":"cross-border","start":704.79,"end":705.59},{"text":"cooperation.","start":705.59,"end":706.55}]},{"text":"Some countries have explored mediation between taxpayers and tax authorities in domestic contexts through experience, though experience remains limited.","start":707.99,"end":718.47,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."}],"words":[{"text":"Some","start":707.99,"end":708.31},{"text":"countries","start":708.31,"end":708.71},{"text":"have","start":708.71,"end":708.87},{"text":"explored","start":708.87,"end":709.51},{"text":"mediation","start":709.51,"end":710.47},{"text":"between","start":710.47,"end":710.87},{"text":"taxpayers","start":710.87,"end":711.51},{"text":"and","start":711.51,"end":711.67},{"text":"tax","start":711.67,"end":711.99},{"text":"authorities","start":711.99,"end":712.71},{"text":"in","start":712.95,"end":713.19},{"text":"domestic","start":713.19,"end":713.79},{"text":"contexts","start":713.79,"end":714.55},{"text":"through","start":714.79,"end":715.03},{"text":"experience,","start":715.03,"end":715.91},{"text":"though","start":716.51,"end":716.63},{"text":"experience","start":716.63,"end":717.27},{"text":"remains","start":717.27,"end":717.83},{"text":"limited.","start":717.83,"end":718.47}]},{"text":"On the resolution side, The primary framework for cross-border tax disputes is a network of over 3,000 bilateral tax treaties, which provide for substantive rules, allocation rules, and a mutual agreement procedure, which remains the main tool for government to government resolution.","start":719.19,"end":740.11,"topics":[{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. 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Concerns included long delays, limited access, lack of obligation to reach agreement, and uneven usefulness for countries with weaker treaty networks."}],"words":[{"text":"However,","start":740.91,"end":741.55},{"text":"several","start":741.55,"end":742.11},{"text":"concerns","start":742.11,"end":742.75},{"text":"have","start":742.75,"end":742.87},{"text":"been","start":742.87,"end":743.07},{"text":"raised","start":743.07,"end":743.51},{"text":"about","start":743.51,"end":743.79},{"text":"MAP.","start":743.79,"end":744.11}]},{"text":"The lack of obligation to reach an agreement, long resolution times, limited access and a high volume of open cases.","start":744.91,"end":754.83,"topics":[{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. 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the Framework Convention and the Protocol are expected to interact closely and must be aligned to ensure coherence in the overall 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Framework Convention contains two key elements in this area.","start":929.23,"end":933.95,"topics":[],"words":[{"text":"The","start":929.23,"end":929.31},{"text":"Framework","start":929.31,"end":929.83},{"text":"Convention","start":929.83,"end":930.67},{"text":"contains","start":930.67,"end":931.31},{"text":"two","start":931.31,"end":931.71},{"text":"key","start":931.71,"end":932.11},{"text":"elements","start":932.11,"end":932.75},{"text":"in","start":932.75,"end":933.07},{"text":"this","start":933.07,"end":933.39},{"text":"area.","start":933.39,"end":933.95}]},{"text":"One element is a dispute settlement provision that could address disputes specifically related to the interpretation or application of the convention itself, which could be similar to those in other multilateral conventions.","start":935.07,"end":950.91,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on 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Examples included joint or simultaneous audits, exchange of information, access to international reporting, single-window reporting, and other forms of coordinated tax administration."}],"words":[{"text":"We","start":1283.43,"end":1283.75},{"text":"think","start":1283.75,"end":1284.15},{"text":"that","start":1284.23,"end":1284.55},{"text":"We","start":1285.23,"end":1285.43},{"text":"need","start":1285.43,"end":1285.59},{"text":"to","start":1285.59,"end":1285.75},{"text":"focus","start":1285.75,"end":1286.11},{"text":"in","start":1286.11,"end":1286.19},{"text":"particular","start":1286.19,"end":1287.11},{"text":"on","start":1287.23,"end":1287.47},{"text":"the","start":1287.47,"end":1287.67},{"text":"administration","start":1287.67,"end":1288.67},{"text":"of","start":1288.67,"end":1288.91},{"text":"tax","start":1288.91,"end":1289.27},{"text":"dispute","start":1289.27,"end":1289.71},{"text":"settlements.","start":1289.71,"end":1290.35}]},{"text":"Right now, tax administrations are leaning towards viewing transnational corporations as single taxpayers for the purposes of international taxation, consisting of multiple separate legal entities and structures.","start":1290.59,"end":1307.15,"topics":[{"key":"transfer-pricing","label":"Transfer Pricing and Complex Cross-Border Rules","description":"Transfer pricing was repeatedly identified as a major source of international tax disputes, especially for multinational enterprises. 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cannot add much to that, but we would like to make some suggestions for future work in that work 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Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."}],"words":[{"text":"Furthermore,","start":1597.91,"end":1599.03},{"text":"we","start":1599.43,"end":1599.67},{"text":"believe","start":1599.67,"end":1600.23},{"text":"that","start":1600.39,"end":1600.63},{"text":"also","start":1600.63,"end":1601.11},{"text":"the","start":1602.23,"end":1602.39},{"text":"mandate","start":1602.39,"end":1602.91},{"text":"to","start":1602.91,"end":1602.99},{"text":"develop","start":1602.99,"end":1603.47},{"text":"an","start":1603.47,"end":1603.59},{"text":"early","start":1603.59,"end":1603.83},{"text":"protocol","start":1603.83,"end":1604.63},{"text":"regarding","start":1604.79,"end":1605.51},{"text":"dispute","start":1605.75,"end":1606.11},{"text":"prevention","start":1606.11,"end":1606.51},{"text":"and","start":1606.51,"end":1606.63},{"text":"dispute","start":1606.63,"end":1606.95},{"text":"resolution","start":1606.95,"end":1607.67},{"text":"implies","start":1607.67,"end":1608.55},{"text":"the","start":1608.55,"end":1608.67},{"text":"development","start":1608.67,"end":1609.35},{"text":"of","start":1609.35,"end":1609.67},{"text":"operational","start":1610.35,"end":1610.95},{"text":"changes","start":1610.95,"end":1611.39},{"text":"to","start":1611.39,"end":1611.51},{"text":"the","start":1611.51,"end":1611.59},{"text":"system","start":1611.59,"end":1612.03},{"text":"of","start":1612.03,"end":1612.15},{"text":"dispute","start":1612.15,"end":1612.55},{"text":"resolution.","start":1612.55,"end":1613.27}]},{"text":"But it is clear that dispute resolution touches on sovereignty of states, so any legally binding output would be optional for countries.","start":1614.55,"end":1629.31,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. 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Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."}],"words":[{"text":"And","start":1636.55,"end":1636.79},{"text":"we","start":1636.79,"end":1636.95},{"text":"see","start":1636.95,"end":1637.35},{"text":"particular","start":1637.67,"end":1638.39},{"text":"potential","start":1639.43,"end":1639.99},{"text":"for","start":1639.99,"end":1640.23},{"text":"work","start":1640.23,"end":1640.47},{"text":"in","start":1640.47,"end":1640.55},{"text":"the","start":1640.55,"end":1640.67},{"text":"field","start":1640.67,"end":1640.91},{"text":"of","start":1640.91,"end":1641.11},{"text":"arbitration.","start":1641.11,"end":1642.07}]},{"text":"Again, let me underline that the output would be optional for countries in our view.","start":1642.07,"end":1646.71,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."}],"words":[{"text":"Again,","start":1642.07,"end":1642.55},{"text":"let","start":1642.79,"end":1643.03},{"text":"me","start":1643.03,"end":1643.19},{"text":"underline","start":1643.19,"end":1643.75},{"text":"that","start":1643.75,"end":1644.11},{"text":"the","start":1644.11,"end":1644.19},{"text":"output","start":1644.19,"end":1644.59},{"text":"would","start":1644.63,"end":1644.79},{"text":"be","start":1644.79,"end":1644.95},{"text":"optional","start":1644.95,"end":1645.43},{"text":"for","start":1645.43,"end":1645.59},{"text":"countries","start":1645.59,"end":1646.03},{"text":"in","start":1646.03,"end":1646.15},{"text":"our","start":1646.15,"end":1646.39},{"text":"view.","start":1646.39,"end":1646.71}]},{"text":"And before outlining, and we'd like to outline a bit our experience and challenges in that respect.","start":1648.47,"end":1656.23,"topics":[],"words":[{"text":"And","start":1648.47,"end":1648.95},{"text":"before","start":1649.43,"end":1649.83},{"text":"outlining,","start":1649.83,"end":1650.63},{"text":"and","start":1651.31,"end":1651.91},{"text":"we'd","start":1652.23,"end":1652.47},{"text":"like","start":1652.47,"end":1652.63},{"text":"to","start":1652.63,"end":1652.75},{"text":"outline","start":1652.75,"end":1653.11},{"text":"a","start":1653.11,"end":1653.19},{"text":"bit","start":1653.19,"end":1653.35},{"text":"our","start":1653.35,"end":1653.59},{"text":"experience","start":1653.59,"end":1654.31},{"text":"and","start":1654.31,"end":1654.47},{"text":"challenges","start":1654.47,"end":1654.95},{"text":"in","start":1654.95,"end":1655.11},{"text":"that","start":1655.11,"end":1655.35},{"text":"respect.","start":1655.59,"end":1656.23}]},{"text":"So since the BEPS project, we have to track our performance in the field of dispute resolution.","start":1657.47,"end":1665.79,"topics":[{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. Concerns included long delays, limited access, lack of obligation to reach agreement, and uneven usefulness for countries with weaker treaty networks."}],"words":[{"text":"So","start":1657.47,"end":1657.95},{"text":"since","start":1658.59,"end":1659.15},{"text":"the","start":1659.39,"end":1659.47},{"text":"BEPS","start":1659.87,"end":1660.67},{"text":"project,","start":1661.63,"end":1662.07},{"text":"we","start":1662.07,"end":1662.19},{"text":"have","start":1662.19,"end":1662.35},{"text":"to","start":1662.35,"end":1662.55},{"text":"track","start":1662.55,"end":1662.83},{"text":"our","start":1662.83,"end":1663.31},{"text":"performance","start":1663.31,"end":1664.03},{"text":"in","start":1664.03,"end":1664.19},{"text":"the","start":1664.19,"end":1664.35},{"text":"field","start":1664.43,"end":1664.71},{"text":"of","start":1664.71,"end":1664.83},{"text":"dispute","start":1664.83,"end":1665.15},{"text":"resolution.","start":1665.15,"end":1665.79}]},{"text":"And in the last 10 years, we had about 1,600 cases of mutual agreement procedures under a double tax treaties that include arbitration clauses.","start":1666.47,"end":1677.55,"topics":[{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. 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Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."}],"words":[{"text":"Besides","start":1758.71,"end":1759.51},{"text":"the","start":1759.63,"end":1759.75},{"text":"development","start":1760.47,"end":1761.11},{"text":"of","start":1761.11,"end":1761.19},{"text":"procedural","start":1761.19,"end":1761.79},{"text":"rules,","start":1761.79,"end":1762.15},{"text":"also","start":1762.15,"end":1762.35},{"text":"the","start":1762.35,"end":1762.47},{"text":"identification","start":1762.47,"end":1763.35},{"text":"of","start":1763.35,"end":1763.43},{"text":"suitable","start":1763.43,"end":1763.91},{"text":"members","start":1763.91,"end":1764.47},{"text":"for","start":1764.55,"end":1764.87},{"text":"the","start":1764.87,"end":1764.95},{"text":"arbitration","start":1764.95,"end":1765.67},{"text":"panel.","start":1765.67,"end":1766.07}]},{"text":"are a challenge.","start":1767.15,"end":1768.67,"topics":[],"words":[{"text":"are","start":1767.15,"end":1767.63},{"text":"a","start":1767.87,"end":1767.91},{"text":"challenge.","start":1767.95,"end":1768.67}]},{"text":"These are highly trustworthy persons, so you have to take into account many factors such as origin, residence, experience, professional background, also language capabilities.","start":1769.19,"end":1781.55,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."}],"words":[{"text":"These","start":1769.19,"end":1769.47},{"text":"are","start":1769.47,"end":1769.87},{"text":"highly","start":1770.51,"end":1770.99},{"text":"trustworthy","start":1770.99,"end":1771.71},{"text":"persons,","start":1771.87,"end":1772.39},{"text":"so","start":1772.39,"end":1772.67},{"text":"you","start":1772.67,"end":1772.83},{"text":"have","start":1772.83,"end":1772.99},{"text":"to","start":1772.99,"end":1773.15},{"text":"take","start":1773.15,"end":1773.39},{"text":"into","start":1773.39,"end":1773.55},{"text":"account","start":1773.55,"end":1773.79},{"text":"many","start":1773.79,"end":1774.19},{"text":"factors","start":1774.19,"end":1774.71},{"text":"such","start":1774.71,"end":1774.99},{"text":"as","start":1774.99,"end":1775.23},{"text":"origin,","start":1775.23,"end":1775.79},{"text":"residence,","start":1775.79,"end":1776.43},{"text":"experience,","start":1776.43,"end":1777.07},{"text":"professional","start":1777.07,"end":1777.63},{"text":"background,","start":1777.63,"end":1778.27},{"text":"also","start":1778.67,"end":1779.15},{"text":"language","start":1779.15,"end":1779.87},{"text":"capabilities.","start":1779.95,"end":1781.55}]},{"text":"And so I would believe that the establishment of a panel that countries could entrust with the solution of their arbitration procedures would be an option.","start":1783.27,"end":1793.87,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. 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Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"And","start":1808.87,"end":1809.15},{"text":"this","start":1809.15,"end":1809.31},{"text":"is","start":1809.31,"end":1809.59},{"text":"not","start":1809.59,"end":1809.83},{"text":"intended","start":1809.83,"end":1810.27},{"text":"to","start":1810.27,"end":1810.35},{"text":"convince","start":1810.35,"end":1810.79},{"text":"countries","start":1810.79,"end":1811.15},{"text":"with","start":1811.15,"end":1811.27},{"text":"other","start":1811.27,"end":1811.51},{"text":"polities","start":1811.51,"end":1811.99},{"text":"to","start":1811.99,"end":1812.11},{"text":"agree","start":1812.11,"end":1812.31},{"text":"to","start":1812.31,"end":1812.43},{"text":"arbitration,","start":1812.43,"end":1812.95},{"text":"but","start":1812.95,"end":1813.11},{"text":"rather","start":1813.11,"end":1813.39},{"text":"to","start":1813.39,"end":1813.55},{"text":"support","start":1813.55,"end":1814.07},{"text":"countries","start":1814.07,"end":1814.71},{"text":"that","start":1815.03,"end":1815.27},{"text":"have","start":1815.27,"end":1815.59},{"text":"already","start":1815.59,"end":1815.99},{"text":"committed","start":1815.99,"end":1816.63},{"text":"with","start":1817.03,"end":1817.23},{"text":"the","start":1817.91,"end":1818.03},{"text":"establishment","start":1818.03,"end":1818.87},{"text":"of","start":1818.87,"end":1819.27},{"text":"the","start":1819.63,"end":1819.71},{"text":"procedures.","start":1820.07,"end":1820.95}]},{"text":"Of course, if this eventual work could help to increase trust in arbitration, this would be welcome as a side effect.","start":1821.07,"end":1829.27,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. 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Thank you, Chair.","start":1845.23,"end":1848.83,"topics":[],"words":[{"text":"Thank","start":1845.23,"end":1845.55},{"text":"you,","start":1845.55,"end":1845.63},{"text":"Chair.","start":1845.63,"end":1846.03},{"text":"Thank","start":1848.11,"end":1848.39},{"text":"you,","start":1848.39,"end":1848.51},{"text":"Chair.","start":1848.51,"end":1848.83}]},{"text":"Chair, we appreciate the contributions made by the co-leads and secretariat and also member states in the development of the issue note.","start":1850.99,"end":1861.87,"topics":[],"words":[{"text":"Chair,","start":1850.99,"end":1851.23},{"text":"we","start":1851.23,"end":1851.35},{"text":"appreciate","start":1851.35,"end":1852.03},{"text":"the","start":1852.47,"end":1852.59},{"text":"contributions","start":1852.59,"end":1853.31},{"text":"made","start":1853.31,"end":1853.63},{"text":"by","start":1853.63,"end":1854.03},{"text":"the","start":1854.15,"end":1854.23},{"text":"co-leads","start":1854.27,"end":1855.07},{"text":"and","start":1855.15,"end":1855.47},{"text":"secretariat","start":1856.27,"end":1857.15},{"text":"and","start":1857.39,"end":1857.59},{"text":"also","start":1857.59,"end":1857.95},{"text":"member","start":1857.95,"end":1858.27},{"text":"states","start":1858.27,"end":1858.83},{"text":"in","start":1859.39,"end":1859.55},{"text":"the","start":1859.55,"end":1859.63},{"text":"development","start":1859.63,"end":1860.43},{"text":"of","start":1860.59,"end":1860.99},{"text":"the","start":1860.99,"end":1861.11},{"text":"issue","start":1861.11,"end":1861.47},{"text":"note.","start":1861.47,"end":1861.87}]},{"text":"Chair, I made this comment for and on behalf of the African group on Protocol 2 under the framework convention, which comes at a critical time as many African countries face complex cross-border tax challenges in an increasingly globalized economy.","start":1862.91,"end":1883.35,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. 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Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"Chair,","start":1862.91,"end":1863.31},{"text":"I","start":1863.31,"end":1863.55},{"text":"made","start":1863.55,"end":1863.83},{"text":"this","start":1863.83,"end":1863.95},{"text":"comment","start":1863.95,"end":1864.59},{"text":"for","start":1866.15,"end":1866.51},{"text":"and","start":1866.51,"end":1866.63},{"text":"on","start":1866.63,"end":1866.71},{"text":"behalf","start":1866.71,"end":1867.35},{"text":"of","start":1867.35,"end":1867.67},{"text":"the","start":1867.67,"end":1867.79},{"text":"African","start":1867.79,"end":1868.55},{"text":"group","start":1868.55,"end":1868.87},{"text":"on","start":1869.83,"end":1869.91},{"text":"Protocol","start":1869.91,"end":1870.31},{"text":"2","start":1870.31,"end":1870.71},{"text":"under","start":1870.71,"end":1870.95},{"text":"the","start":1870.95,"end":1871.03},{"text":"framework","start":1871.03,"end":1871.35},{"text":"convention,","start":1871.35,"end":1871.99},{"text":"which","start":1872.91,"end":1873.43},{"text":"comes","start":1873.67,"end":1874.07},{"text":"at","start":1874.07,"end":1874.27},{"text":"a","start":1874.27,"end":1874.31},{"text":"critical","start":1874.31,"end":1875.11},{"text":"time","start":1875.19,"end":1875.75},{"text":"as","start":1875.75,"end":1875.99},{"text":"many","start":1875.99,"end":1876.27},{"text":"African","start":1876.27,"end":1876.63},{"text":"countries","start":1876.63,"end":1877.27},{"text":"face","start":1877.35,"end":1877.67},{"text":"complex","start":1877.67,"end":1878.15},{"text":"cross-border","start":1878.15,"end":1879.03},{"text":"tax","start":1879.59,"end":1879.87},{"text":"challenges","start":1879.87,"end":1880.63},{"text":"in","start":1881.27,"end":1881.39},{"text":"an","start":1881.39,"end":1881.51},{"text":"increasingly","start":1881.51,"end":1881.99},{"text":"globalized","start":1881.99,"end":1882.71},{"text":"economy.","start":1882.83,"end":1883.35}]},{"text":"Due to prevention and resolution frameworks have often favored jurisdictions with greater technical capacity and broader treaty networks leaving many African countries exposed to prolonged tax dispute, revenue loss, legal uncertainties among others.","start":1884.39,"end":1903.23,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."},{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. Many delegates saw a need for a multilateral framework or protocol-based mechanism to address these gaps and reduce unresolved double taxation."}],"words":[{"text":"Due","start":1884.39,"end":1884.55},{"text":"to","start":1884.55,"end":1884.67},{"text":"prevention","start":1884.67,"end":1885.59},{"text":"and","start":1885.59,"end":1885.87},{"text":"resolution","start":1885.87,"end":1886.39},{"text":"frameworks","start":1886.39,"end":1887.11},{"text":"have","start":1887.11,"end":1887.43},{"text":"often","start":1887.43,"end":1887.91},{"text":"favored","start":1889.35,"end":1889.71},{"text":"jurisdictions","start":1889.71,"end":1890.19},{"text":"with","start":1890.19,"end":1890.31},{"text":"greater","start":1890.31,"end":1890.79},{"text":"technical","start":1890.79,"end":1891.35},{"text":"capacity","start":1891.35,"end":1892.15},{"text":"and","start":1892.75,"end":1892.91},{"text":"broader","start":1892.91,"end":1893.15},{"text":"treaty","start":1893.15,"end":1893.39},{"text":"networks","start":1893.39,"end":1894.11},{"text":"leaving","start":1894.19,"end":1894.51},{"text":"many","start":1894.51,"end":1894.79},{"text":"African","start":1894.79,"end":1895.23},{"text":"countries","start":1895.23,"end":1895.87},{"text":"exposed","start":1896.43,"end":1896.99},{"text":"to","start":1896.99,"end":1897.15},{"text":"prolonged","start":1897.15,"end":1897.55},{"text":"tax","start":1897.55,"end":1897.83},{"text":"dispute,","start":1897.83,"end":1898.35},{"text":"revenue","start":1899.39,"end":1899.75},{"text":"loss,","start":1899.75,"end":1900.27},{"text":"legal","start":1901.31,"end":1901.67},{"text":"uncertainties","start":1901.67,"end":1902.35},{"text":"among","start":1902.35,"end":1902.67},{"text":"others.","start":1902.67,"end":1903.23}]},{"text":"Chair, with reference to the specific questions raised in paragraph 32 of the issue note, we hereby provide the following comment to the specific questions raised.","start":1904.35,"end":1914.43,"topics":[],"words":[{"text":"Chair,","start":1904.35,"end":1904.67},{"text":"with","start":1904.67,"end":1904.87},{"text":"reference","start":1904.87,"end":1905.39},{"text":"to","start":1905.39,"end":1905.95},{"text":"the","start":1906.19,"end":1906.35},{"text":"specific","start":1906.35,"end":1906.71},{"text":"questions","start":1906.71,"end":1907.15},{"text":"raised","start":1907.15,"end":1907.63},{"text":"in","start":1907.87,"end":1908.11},{"text":"paragraph","start":1908.11,"end":1908.67},{"text":"32","start":1908.67,"end":1909.27},{"text":"of","start":1909.27,"end":1909.39},{"text":"the","start":1909.39,"end":1909.51},{"text":"issue","start":1909.51,"end":1909.71},{"text":"note,","start":1909.71,"end":1910.03},{"text":"we","start":1910.83,"end":1911.07},{"text":"hereby","start":1911.07,"end":1911.39},{"text":"provide","start":1911.39,"end":1911.95},{"text":"the","start":1911.95,"end":1912.03},{"text":"following","start":1912.03,"end":1912.43},{"text":"comment","start":1912.43,"end":1912.91},{"text":"to","start":1913.07,"end":1913.19},{"text":"the","start":1913.19,"end":1913.27},{"text":"specific","start":1913.27,"end":1913.59},{"text":"questions","start":1913.59,"end":1914.03},{"text":"raised.","start":1914.03,"end":1914.43}]},{"text":"On issue one, The African group believe that session three of the issue notes broadly captures the range of challenges faced by many member states.","start":1916.83,"end":1928.03,"topics":[],"words":[{"text":"On","start":1916.83,"end":1916.99},{"text":"issue","start":1917.07,"end":1917.39},{"text":"one,","start":1917.39,"end":1917.87},{"text":"The","start":1919.51,"end":1919.63},{"text":"African","start":1919.63,"end":1919.91},{"text":"group","start":1919.91,"end":1920.11},{"text":"believe","start":1920.11,"end":1920.39},{"text":"that","start":1920.39,"end":1920.63},{"text":"session","start":1920.63,"end":1921.27},{"text":"three","start":1921.51,"end":1921.91},{"text":"of","start":1921.91,"end":1922.31},{"text":"the","start":1922.31,"end":1922.47},{"text":"issue","start":1922.51,"end":1922.79},{"text":"notes","start":1922.79,"end":1923.11},{"text":"broadly","start":1923.11,"end":1923.51},{"text":"captures","start":1923.51,"end":1924.31},{"text":"the","start":1925.11,"end":1925.19},{"text":"range","start":1925.19,"end":1925.59},{"text":"of","start":1925.59,"end":1925.67},{"text":"challenges","start":1925.67,"end":1926.15},{"text":"faced","start":1926.15,"end":1926.35},{"text":"by","start":1926.35,"end":1926.51},{"text":"many","start":1926.51,"end":1926.95},{"text":"member","start":1927.27,"end":1927.59},{"text":"states.","start":1927.59,"end":1928.03}]},{"text":"The outline issues include legal uncertainties, procedural asymmetries, lack of comparable data and institutional weakness in mutual agreement procedure and APAs.","start":1928.83,"end":1938.47,"topics":[{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. Concerns included long delays, limited access, lack of obligation to reach agreement, and uneven usefulness for countries with weaker treaty networks."},{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"The","start":1928.83,"end":1928.91},{"text":"outline","start":1928.91,"end":1929.19},{"text":"issues","start":1929.19,"end":1929.83},{"text":"include","start":1929.83,"end":1930.27},{"text":"legal","start":1930.27,"end":1930.59},{"text":"uncertainties,","start":1930.59,"end":1931.19},{"text":"procedural","start":1931.19,"end":1931.71},{"text":"asymmetries,","start":1931.71,"end":1932.55},{"text":"lack","start":1933.03,"end":1933.31},{"text":"of","start":1933.31,"end":1933.43},{"text":"comparable","start":1933.43,"end":1933.99},{"text":"data","start":1933.99,"end":1934.35},{"text":"and","start":1934.35,"end":1934.47},{"text":"institutional","start":1934.47,"end":1935.03},{"text":"weakness","start":1935.03,"end":1935.59},{"text":"in","start":1935.91,"end":1936.07},{"text":"mutual","start":1936.07,"end":1936.39},{"text":"agreement","start":1936.39,"end":1936.75},{"text":"procedure","start":1936.75,"end":1937.27},{"text":"and","start":1937.27,"end":1937.51},{"text":"APAs.","start":1937.51,"end":1938.47}]},{"text":"These issues are particularly relevant for developing countries, including those in Africa.","start":1939.19,"end":1943.67,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"These","start":1939.19,"end":1939.43},{"text":"issues","start":1939.43,"end":1939.75},{"text":"are","start":1939.75,"end":1939.83},{"text":"particularly","start":1939.83,"end":1940.43},{"text":"relevant","start":1940.43,"end":1940.87},{"text":"for","start":1940.87,"end":1941.11},{"text":"developing","start":1941.11,"end":1941.47},{"text":"countries,","start":1941.47,"end":1941.87},{"text":"including","start":1941.87,"end":1942.55},{"text":"those","start":1942.71,"end":1943.11},{"text":"in","start":1943.11,"end":1943.23},{"text":"Africa.","start":1943.23,"end":1943.67}]},{"text":"However, Chair, AG notes that the session may still understate the limited or non-existent access to effective bilateral treaties or dispute resolution mechanisms faced by many developing countries.","start":1944.39,"end":1958.07,"topics":[{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. Many delegates saw a need for a multilateral framework or protocol-based mechanism to address these gaps and reduce unresolved double taxation."},{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. Concerns included long delays, limited access, lack of obligation to reach agreement, and uneven usefulness for countries with weaker treaty networks."}],"words":[{"text":"However,","start":1944.39,"end":1944.87},{"text":"Chair,","start":1944.87,"end":1945.27},{"text":"AG","start":1945.91,"end":1946.03},{"text":"notes","start":1946.15,"end":1946.47},{"text":"that","start":1946.47,"end":1946.87},{"text":"the","start":1946.87,"end":1947.03},{"text":"session","start":1947.03,"end":1947.43},{"text":"may","start":1947.43,"end":1947.67},{"text":"still","start":1947.67,"end":1947.99},{"text":"understate","start":1947.99,"end":1948.63},{"text":"the","start":1948.63,"end":1948.75},{"text":"limited","start":1948.75,"end":1949.27},{"text":"or","start":1949.27,"end":1949.59},{"text":"non-existent","start":1949.59,"end":1950.63},{"text":"access","start":1951.67,"end":1951.99},{"text":"to","start":1951.99,"end":1952.11},{"text":"effective","start":1952.11,"end":1952.63},{"text":"bilateral","start":1952.63,"end":1953.11},{"text":"treaties","start":1953.11,"end":1953.67},{"text":"or","start":1953.91,"end":1954.11},{"text":"dispute","start":1954.11,"end":1954.59},{"text":"resolution","start":1954.59,"end":1955.03},{"text":"mechanisms","start":1955.03,"end":1955.91},{"text":"faced","start":1955.99,"end":1956.39},{"text":"by","start":1956.39,"end":1956.63},{"text":"many","start":1956.63,"end":1956.91},{"text":"developing","start":1956.91,"end":1957.51},{"text":"countries.","start":1957.51,"end":1958.07}]},{"text":"Capacity gaps in handling complex transfer pricing, entity-based dispute, and power asymmetries in arbitration proceedings and MAP engagement with more experienced tax administration.","start":1958.55,"end":1969.59,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."},{"key":"transfer-pricing","label":"Transfer Pricing and Complex Cross-Border Rules","description":"Transfer pricing was repeatedly identified as a major source of international tax disputes, especially for multinational enterprises. Delegates also linked disputes to permanent establishments, digital services, residence questions, capital gains, and other technically complex treaty and domestic law issues."},{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."},{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. Concerns included long delays, limited access, lack of obligation to reach agreement, and uneven usefulness for countries with weaker treaty networks."}],"words":[{"text":"Capacity","start":1958.55,"end":1959.11},{"text":"gaps","start":1959.11,"end":1959.51},{"text":"in","start":1959.51,"end":1959.59},{"text":"handling","start":1959.59,"end":1959.99},{"text":"complex","start":1959.99,"end":1960.39},{"text":"transfer","start":1960.39,"end":1960.79},{"text":"pricing,","start":1960.79,"end":1961.43},{"text":"entity-based","start":1961.83,"end":1962.59},{"text":"dispute,","start":1962.59,"end":1963.11},{"text":"and","start":1963.35,"end":1963.51},{"text":"power","start":1963.51,"end":1963.83},{"text":"asymmetries","start":1963.83,"end":1964.47},{"text":"in","start":1964.47,"end":1964.59},{"text":"arbitration","start":1964.59,"end":1965.27},{"text":"proceedings","start":1965.27,"end":1965.99},{"text":"and","start":1966.39,"end":1966.55},{"text":"MAP","start":1966.55,"end":1966.83},{"text":"engagement","start":1966.83,"end":1967.51},{"text":"with","start":1967.51,"end":1967.75},{"text":"more","start":1967.75,"end":1968.07},{"text":"experienced","start":1968.07,"end":1968.67},{"text":"tax","start":1968.67,"end":1968.91},{"text":"administration.","start":1968.91,"end":1969.59}]},{"text":"We therefore urge the protocol that will reflect the differentiated capacity of countries and offer scalable and regionally adaptable tools for both prevention and dispute resolution.","start":1971.99,"end":1983.51,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."},{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."}],"words":[{"text":"We","start":1971.99,"end":1972.11},{"text":"therefore","start":1972.11,"end":1972.51},{"text":"urge","start":1972.51,"end":1972.75},{"text":"the","start":1972.75,"end":1972.87},{"text":"protocol","start":1972.87,"end":1973.59},{"text":"that","start":1973.59,"end":1973.83},{"text":"will","start":1974.07,"end":1974.23},{"text":"reflect","start":1974.23,"end":1974.87},{"text":"the","start":1974.87,"end":1975.03},{"text":"differentiated","start":1975.03,"end":1975.55},{"text":"capacity","start":1975.55,"end":1976.31},{"text":"of","start":1976.67,"end":1976.79},{"text":"countries","start":1976.79,"end":1977.51},{"text":"and","start":1977.51,"end":1977.71},{"text":"offer","start":1977.71,"end":1978.07},{"text":"scalable","start":1978.07,"end":1978.71},{"text":"and","start":1978.71,"end":1978.87},{"text":"regionally","start":1978.87,"end":1979.59},{"text":"adaptable","start":1979.59,"end":1980.31},{"text":"tools","start":1980.31,"end":1980.71},{"text":"for","start":1980.71,"end":1980.95},{"text":"both","start":1980.95,"end":1981.35},{"text":"prevention","start":1981.75,"end":1982.31},{"text":"and","start":1982.31,"end":1982.43},{"text":"dispute","start":1982.43,"end":1982.87},{"text":"resolution.","start":1982.87,"end":1983.51}]},{"text":"Chair, on the question B, that is whether the protocol should address only cross-border tax disputes or also domestic disputes, the AG, that is the African group, recommends that the primary legal commitment under the protocol should remain focused on cross-border tax disputes as a central objective of the protocol, particularly as this is where the greatest legal uncertainties, revenue loss, and risk of double taxation or non-taxation occur.","start":1984.71,"end":2016.39,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."},{"key":"tax-certainty","label":"Tax Certainty","description":"Delegates repeatedly stressed the need for clear, predictable, and consistently applied tax rules so that taxpayers and administrations can avoid unnecessary disputes. 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Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"The","start":2161.19,"end":2161.31},{"text":"African","start":2161.31,"end":2161.59},{"text":"Group","start":2161.59,"end":2161.75},{"text":"proposes","start":2161.75,"end":2162.15},{"text":"that","start":2162.15,"end":2162.35},{"text":"the","start":2162.35,"end":2162.43},{"text":"protocol","start":2162.43,"end":2162.79},{"text":"be","start":2162.79,"end":2162.95},{"text":"drafted","start":2162.95,"end":2163.43},{"text":"with","start":2163.43,"end":2163.59},{"text":"flexibility,","start":2163.59,"end":2164.95},{"text":"fairness,","start":2165.67,"end":2166.31},{"text":"and","start":2166.31,"end":2166.47},{"text":"capacity","start":2166.47,"end":2166.87},{"text":"support","start":2166.87,"end":2167.43},{"text":"at","start":2167.43,"end":2167.59},{"text":"its","start":2167.59,"end":2167.75},{"text":"core.","start":2167.75,"end":2168.15}]},{"text":"The protocol should deliver practical solutions for countries with limited treaty networks and avoid important mechanisms that replicate known imbalances in existing fora.","start":2168.83,"end":2179.99,"topics":[{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. 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on this note, the AG once again appreciates the immense effort that have gone into the development of the workstream 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distinguished delegates.","start":2207.83,"end":2211.43,"topics":[],"words":[{"text":"Your","start":2207.83,"end":2208.15},{"text":"honorable","start":2208.15,"end":2208.55},{"text":"chair,","start":2208.55,"end":2208.99},{"text":"dear","start":2208.99,"end":2209.35},{"text":"colleagues,","start":2209.35,"end":2209.99},{"text":"distinguished","start":2209.99,"end":2210.83},{"text":"delegates.","start":2210.83,"end":2211.43}]}]}],"speaker":{"affiliation":"COL","group":null,"function":null,"affiliation_full":"Colombia"}},{"statement_number":12,"start":2211.99,"pageUrl":"/ru/asset/k1h/k1h3qyhyzu?lang=en&t=36:52","paragraphs":[{"sentences":[{"text":"I would like to begin by thanking all who have contributed to the work relating to the future protocol 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we believe that the possible scope of the protocol should focus on areas of the most widespread concern.","start":2231.95,"end":2238.11,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"Second,","start":2231.95,"end":2232.35},{"text":"we","start":2232.35,"end":2232.55},{"text":"believe","start":2232.55,"end":2232.87},{"text":"that","start":2232.87,"end":2233.07},{"text":"the","start":2233.07,"end":2233.19},{"text":"possible","start":2233.23,"end":2233.71},{"text":"scope","start":2233.71,"end":2234.03},{"text":"of","start":2234.11,"end":2234.43},{"text":"the","start":2234.43,"end":2234.55},{"text":"protocol","start":2234.55,"end":2234.91},{"text":"should","start":2234.91,"end":2235.07},{"text":"focus","start":2235.07,"end":2235.55},{"text":"on","start":2235.79,"end":2235.95},{"text":"areas","start":2235.95,"end":2236.47},{"text":"of","start":2236.47,"end":2236.59},{"text":"the","start":2236.59,"end":2236.71},{"text":"most","start":2236.71,"end":2236.99},{"text":"widespread","start":2236.99,"end":2237.59},{"text":"concern.","start":2237.59,"end":2238.11}]},{"text":"Judging from the issues note prepared by the Secretariat and the views expressed so far in the process, how to further improve the resolution and prevention of cross-border tax disputes, is an issue of common concern.","start":2238.43,"end":2248.87,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."},{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"Judging","start":2238.43,"end":2238.75},{"text":"from","start":2238.75,"end":2238.99},{"text":"the","start":2239.03,"end":2239.11},{"text":"issues","start":2239.11,"end":2239.47},{"text":"note","start":2239.47,"end":2239.83},{"text":"prepared","start":2239.83,"end":2240.15},{"text":"by","start":2240.15,"end":2240.27},{"text":"the","start":2240.27,"end":2240.35},{"text":"Secretariat","start":2240.35,"end":2240.95},{"text":"and","start":2240.95,"end":2241.07},{"text":"the","start":2241.07,"end":2241.15},{"text":"views","start":2241.15,"end":2241.39},{"text":"expressed","start":2241.39,"end":2241.79},{"text":"so","start":2241.79,"end":2241.95},{"text":"far","start":2241.95,"end":2242.19},{"text":"in","start":2242.51,"end":2242.63},{"text":"the","start":2242.63,"end":2242.71},{"text":"process,","start":2242.71,"end":2243.23},{"text":"how","start":2243.47,"end":2243.63},{"text":"to","start":2243.63,"end":2243.75},{"text":"further","start":2243.75,"end":2244.07},{"text":"improve","start":2244.07,"end":2244.43},{"text":"the","start":2244.43,"end":2244.55},{"text":"resolution","start":2244.55,"end":2245.03},{"text":"and","start":2245.03,"end":2245.15},{"text":"prevention","start":2245.15,"end":2245.55},{"text":"of","start":2245.55,"end":2245.71},{"text":"cross-border","start":2245.71,"end":2246.31},{"text":"tax","start":2246.31,"end":2246.59},{"text":"disputes,","start":2246.59,"end":2247.15},{"text":"is","start":2247.55,"end":2247.71},{"text":"an","start":2247.71,"end":2247.79},{"text":"issue","start":2247.79,"end":2247.99},{"text":"of","start":2247.99,"end":2248.11},{"text":"common","start":2248.11,"end":2248.35},{"text":"concern.","start":2248.35,"end":2248.87}]},{"text":"We support the proposed focus of Protocol 2 on the prevention of resolution of cross-border tax disputes arising from the Framework Convention and its protocols, with a view to providing tax certainty for taxpayers operating across borders as well as for tax authorities of member states, thereby promoting sustainable economic and social development.","start":2249.15,"end":2268.35,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."},{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."},{"key":"tax-certainty","label":"Tax Certainty","description":"Delegates repeatedly stressed the need for clear, predictable, and consistently applied tax rules so that taxpayers and administrations can avoid unnecessary disputes. Tax certainty was linked to stronger investment, cross-border trade, and domestic resource 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like many other member states, China supports the idea of optionality, which allows member states to opt in to certain tools offered by the protocol in order to enhance the flexibility of the instrument and promote broad participation.","start":2268.71,"end":2280.31,"topics":[],"words":[{"text":"Third,","start":2268.71,"end":2269.03},{"text":"like","start":2269.03,"end":2269.35},{"text":"many","start":2269.35,"end":2269.59},{"text":"other","start":2269.59,"end":2269.75},{"text":"member","start":2269.75,"end":2270.03},{"text":"states,","start":2270.03,"end":2270.31},{"text":"China","start":2270.31,"end":2270.63},{"text":"supports","start":2270.63,"end":2271.03},{"text":"the","start":2271.03,"end":2271.15},{"text":"idea","start":2271.15,"end":2271.51},{"text":"of","start":2271.51,"end":2271.75},{"text":"optionality,","start":2271.75,"end":2272.55},{"text":"which","start":2272.55,"end":2272.79},{"text":"allows","start":2272.79,"end":2273.11},{"text":"member","start":2273.11,"end":2273.35},{"text":"states","start":2273.35,"end":2273.67},{"text":"to","start":2273.67,"end":2273.79},{"text":"opt","start":2273.79,"end":2274.03},{"text":"in","start":2274.03,"end":2274.39},{"text":"to","start":2274.47,"end":2274.67},{"text":"certain","start":2274.67,"end":2275.03},{"text":"tools","start":2275.03,"end":2275.35},{"text":"offered","start":2275.35,"end":2275.63},{"text":"by","start":2275.63,"end":2275.75},{"text":"the","start":2275.75,"end":2275.87},{"text":"protocol","start":2275.87,"end":2276.23},{"text":"in","start":2276.23,"end":2276.39},{"text":"order","start":2276.39,"end":2276.59},{"text":"to","start":2276.59,"end":2276.71},{"text":"enhance","start":2276.71,"end":2277.07},{"text":"the","start":2277.07,"end":2277.19},{"text":"flexibility","start":2277.19,"end":2277.99},{"text":"of","start":2277.99,"end":2278.07},{"text":"the","start":2278.07,"end":2278.15},{"text":"instrument","start":2278.15,"end":2278.59},{"text":"and","start":2278.87,"end":2279.03},{"text":"promote","start":2279.03,"end":2279.35},{"text":"broad","start":2279.35,"end":2279.59},{"text":"participation.","start":2279.59,"end":2280.31}]},{"text":"By way of concluding, I can assure you of my delegation's continued active contribution to this discussion on this issue relating to Protocol 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avoid imposing arbitration.","start":2300.23,"end":2313.43,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."},{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."}],"words":[{"text":"We","start":2300.23,"end":2300.71},{"text":"believe","start":2300.87,"end":2301.19},{"text":"it","start":2301.19,"end":2301.35},{"text":"is","start":2301.35,"end":2301.47},{"text":"essential","start":2301.47,"end":2301.99},{"text":"that","start":2301.99,"end":2302.15},{"text":"the","start":2302.15,"end":2302.31},{"text":"prevention","start":2302.31,"end":2303.11},{"text":"and","start":2303.39,"end":2303.67},{"text":"dispute","start":2303.75,"end":2304.27},{"text":"resolution","start":2304.39,"end":2305.07},{"text":"mechanisms","start":2305.07,"end":2305.83},{"text":"be","start":2305.99,"end":2306.15},{"text":"viable","start":2306.15,"end":2306.71},{"text":"and","start":2306.71,"end":2306.83},{"text":"accessible","start":2306.83,"end":2307.35},{"text":"for","start":2307.35,"end":2307.59},{"text":"developing","start":2307.59,"end":2308.03},{"text":"countries","start":2308.03,"end":2308.63},{"text":"and","start":2309.03,"end":2309.27},{"text":"avoid","start":2309.75,"end":2310.47},{"text":"imposing","start":2310.71,"end":2311.43},{"text":"arbitration.","start":2312.71,"end":2313.43}]},{"text":"We think a specific protocol should be included on prevention for tax disputes.","start":2313.67,"end":2319.27,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."}],"words":[{"text":"We","start":2313.67,"end":2313.87},{"text":"think","start":2313.87,"end":2314.23},{"text":"a","start":2314.23,"end":2314.31},{"text":"specific","start":2314.31,"end":2314.79},{"text":"protocol","start":2314.79,"end":2315.27},{"text":"should","start":2315.27,"end":2315.43},{"text":"be","start":2315.43,"end":2315.51},{"text":"included","start":2315.51,"end":2315.99},{"text":"on","start":2315.99,"end":2316.07},{"text":"prevention","start":2316.07,"end":2316.79},{"text":"for","start":2318.07,"end":2318.27},{"text":"tax","start":2318.27,"end":2318.59},{"text":"disputes.","start":2318.59,"end":2319.27}]},{"text":"Currently, a lot of these disputes internationally do not have effective resolution mechanisms.","start":2319.67,"end":2326.31,"topics":[{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. Concerns included long delays, limited access, lack of obligation to reach agreement, and uneven usefulness for countries with weaker treaty networks."}],"words":[{"text":"Currently,","start":2319.67,"end":2320.39},{"text":"a","start":2320.47,"end":2320.51},{"text":"lot","start":2320.51,"end":2320.87},{"text":"of","start":2320.87,"end":2321.03},{"text":"these","start":2321.03,"end":2321.43},{"text":"disputes","start":2321.43,"end":2322.23},{"text":"internationally","start":2322.95,"end":2323.75},{"text":"do","start":2323.75,"end":2323.95},{"text":"not","start":2323.95,"end":2324.15},{"text":"have","start":2324.15,"end":2324.39},{"text":"effective","start":2324.39,"end":2324.95},{"text":"resolution","start":2324.95,"end":2325.55},{"text":"mechanisms.","start":2325.55,"end":2326.31}]},{"text":"Therefore, this protocol could offer multilateral effective solutions to address disputes that are not covered by bilateral conventions to avoid double taxation.","start":2326.95,"end":2337.35,"topics":[{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. 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Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"Colombia","start":2337.67,"end":2338.11},{"text":"recognises","start":2338.11,"end":2339.03},{"text":"that","start":2340.47,"end":2340.63},{"text":"there","start":2340.63,"end":2340.79},{"text":"are","start":2340.79,"end":2340.95},{"text":"differences","start":2340.95,"end":2341.59},{"text":"between","start":2341.59,"end":2341.99},{"text":"developed","start":2341.99,"end":2342.39},{"text":"and","start":2342.39,"end":2342.51},{"text":"developing","start":2342.51,"end":2342.87},{"text":"countries","start":2342.87,"end":2343.31},{"text":"that","start":2343.31,"end":2343.43},{"text":"we","start":2343.43,"end":2343.51},{"text":"cannot","start":2343.51,"end":2343.91},{"text":"ignore","start":2343.91,"end":2344.47},{"text":"in","start":2344.63,"end":2344.79},{"text":"terms","start":2344.79,"end":2345.07},{"text":"of","start":2345.07,"end":2345.19},{"text":"strengthening","start":2345.19,"end":2345.75},{"text":"of","start":2346.03,"end":2346.15},{"text":"capacity,","start":2346.15,"end":2346.79},{"text":"legal","start":2346.79,"end":2347.11},{"text":"interests","start":2347.11,"end":2347.83},{"text":"and","start":2348.35,"end":2348.47},{"text":"frameworks.","start":2348.47,"end":2349.11}]},{"text":"If we ignore those differences, that could compromise the fairness of the results and reduce the effectiveness of the protocol for countries that most need these mechanisms.","start":2349.11,"end":2357.91,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"If","start":2349.11,"end":2349.19},{"text":"we","start":2349.19,"end":2349.35},{"text":"ignore","start":2349.35,"end":2349.67},{"text":"those","start":2349.67,"end":2349.83},{"text":"differences,","start":2349.83,"end":2350.55},{"text":"that","start":2350.55,"end":2350.71},{"text":"could","start":2350.71,"end":2350.91},{"text":"compromise","start":2350.91,"end":2351.59},{"text":"the","start":2351.59,"end":2351.75},{"text":"fairness","start":2351.75,"end":2352.23},{"text":"of","start":2352.23,"end":2352.31},{"text":"the","start":2352.31,"end":2352.43},{"text":"results","start":2352.43,"end":2352.95},{"text":"and","start":2352.95,"end":2353.07},{"text":"reduce","start":2353.07,"end":2353.59},{"text":"the","start":2353.59,"end":2353.71},{"text":"effectiveness","start":2353.99,"end":2354.75},{"text":"of","start":2354.75,"end":2354.87},{"text":"the","start":2354.87,"end":2354.95},{"text":"protocol","start":2354.95,"end":2355.51},{"text":"for","start":2355.51,"end":2355.83},{"text":"countries","start":2355.99,"end":2356.39},{"text":"that","start":2356.39,"end":2356.55},{"text":"most","start":2356.55,"end":2356.79},{"text":"need","start":2356.79,"end":2356.91},{"text":"these","start":2356.91,"end":2357.11},{"text":"mechanisms.","start":2357.11,"end":2357.91}]},{"text":"We feel that discussions on the scope of this temporary second protocol should be limited to the dispute settlement resolution.","start":2358.23,"end":2366.15,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"We","start":2358.23,"end":2358.47},{"text":"feel","start":2358.47,"end":2358.63},{"text":"that","start":2358.63,"end":2358.83},{"text":"discussions","start":2358.83,"end":2359.43},{"text":"on","start":2359.43,"end":2359.51},{"text":"the","start":2359.51,"end":2359.67},{"text":"scope","start":2359.67,"end":2360.15},{"text":"of","start":2360.15,"end":2360.23},{"text":"this","start":2360.23,"end":2360.55},{"text":"temporary","start":2360.87,"end":2361.43},{"text":"second","start":2361.43,"end":2361.67},{"text":"protocol","start":2361.67,"end":2362.15},{"text":"should","start":2362.15,"end":2362.31},{"text":"be","start":2362.31,"end":2362.55},{"text":"limited","start":2362.79,"end":2363.31},{"text":"to","start":2363.31,"end":2363.59},{"text":"the","start":2363.59,"end":2363.75},{"text":"dispute","start":2363.75,"end":2364.55},{"text":"settlement","start":2364.95,"end":2365.43},{"text":"resolution.","start":2365.43,"end":2366.15}]},{"text":"We don't agree with introducing unilateral prevention mechanisms.","start":2367.75,"end":2372.15,"topics":[],"words":[{"text":"We","start":2367.75,"end":2367.99},{"text":"don't","start":2367.99,"end":2368.35},{"text":"agree","start":2368.35,"end":2368.71},{"text":"with","start":2368.71,"end":2368.87},{"text":"introducing","start":2368.87,"end":2369.67},{"text":"unilateral","start":2369.67,"end":2370.39},{"text":"prevention","start":2370.39,"end":2371.19},{"text":"mechanisms.","start":2371.19,"end":2372.15}]},{"text":"This could lead to new disputes.","start":2372.71,"end":2375.67,"topics":[],"words":[{"text":"This","start":2372.71,"end":2373.03},{"text":"could","start":2373.03,"end":2373.35},{"text":"lead","start":2373.35,"end":2373.55},{"text":"to","start":2373.55,"end":2373.71},{"text":"new","start":2373.71,"end":2374.07},{"text":"disputes.","start":2374.95,"end":2375.67}]},{"text":"and affect local taxpayers negatively.","start":2377.23,"end":2379.83,"topics":[],"words":[{"text":"and","start":2377.23,"end":2377.51},{"text":"affect","start":2377.71,"end":2377.95},{"text":"local","start":2377.95,"end":2378.31},{"text":"taxpayers","start":2378.31,"end":2379.11},{"text":"negatively.","start":2379.19,"end":2379.83}]},{"text":"We also believe that the main motivation for this protocol is related to disputes involving more than one jurisdiction.","start":2379.83,"end":2392.71,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"We","start":2379.83,"end":2379.99},{"text":"also","start":2379.99,"end":2380.31},{"text":"believe","start":2380.31,"end":2380.71},{"text":"that","start":2380.71,"end":2380.95},{"text":"the","start":2380.95,"end":2381.19},{"text":"main","start":2381.35,"end":2381.83},{"text":"motivation","start":2381.91,"end":2383.03},{"text":"for","start":2383.03,"end":2383.23},{"text":"this","start":2383.23,"end":2383.59},{"text":"protocol","start":2384.55,"end":2385.19},{"text":"is","start":2386.63,"end":2387.27},{"text":"related","start":2387.75,"end":2388.67},{"text":"to","start":2389.67,"end":2389.99},{"text":"disputes","start":2390.15,"end":2390.71},{"text":"involving","start":2390.71,"end":2391.15},{"text":"more","start":2391.15,"end":2391.51},{"text":"than","start":2391.51,"end":2391.67},{"text":"one","start":2391.67,"end":2391.91},{"text":"jurisdiction.","start":2391.91,"end":2392.71}]},{"text":"Finally, we agree with mechanisms that should be accessible and viable for jurisdictions of developing countries.","start":2392.95,"end":2401.67,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. 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I think those are my comments at this point.","start":2709.03,"end":2712.23,"topics":[],"words":[{"text":"So","start":2709.03,"end":2709.19},{"text":"I","start":2709.19,"end":2709.27},{"text":"think","start":2709.27,"end":2709.59},{"text":"those","start":2710.07,"end":2710.35},{"text":"are","start":2710.35,"end":2711.11},{"text":"my","start":2711.11,"end":2711.19},{"text":"comments","start":2711.19,"end":2711.67},{"text":"at","start":2711.67,"end":2711.75},{"text":"this","start":2711.75,"end":2711.91},{"text":"point.","start":2711.91,"end":2712.23}]},{"text":"Thank you.","start":2712.23,"end":2712.63,"topics":[],"words":[{"text":"Thank","start":2712.23,"end":2712.47},{"text":"you.","start":2712.47,"end":2712.63}]}]}],"speaker":{"affiliation":"CAN","group":null,"function":null,"affiliation_full":"Canada"}},{"statement_number":17,"start":2715.59,"pageUrl":"/ru/asset/k1h/k1h3qyhyzu?lang=en&t=45:16","paragraphs":[{"sentences":[{"text":"Thank 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delegates.","start":2721.67,"end":2725.91,"topics":[],"words":[{"text":"Thank","start":2721.67,"end":2721.99},{"text":"you,","start":2721.99,"end":2722.23},{"text":"Chair","start":2722.23,"end":2722.63},{"text":"and","start":2722.75,"end":2722.95},{"text":"good","start":2723.51,"end":2723.75},{"text":"morning,","start":2723.75,"end":2724.11},{"text":"distinguished","start":2724.11,"end":2724.87},{"text":"delegates.","start":2725.27,"end":2725.91}]},{"text":"I want to appreciate Marlene and Michael, the two colleagues for this wonderful presentation and congratulate them on the success of the workstream 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we had submitted our written comments on these three questions that we have before us.","start":2741.75,"end":2749.11,"topics":[],"words":[{"text":"Nigeria,","start":2741.75,"end":2742.39},{"text":"we","start":2742.39,"end":2742.95},{"text":"had","start":2742.95,"end":2743.11},{"text":"submitted","start":2743.11,"end":2743.75},{"text":"our","start":2743.75,"end":2744.03},{"text":"written","start":2744.03,"end":2744.47},{"text":"comments","start":2744.63,"end":2745.19},{"text":"on","start":2745.83,"end":2745.99},{"text":"these","start":2745.99,"end":2746.23},{"text":"three","start":2746.35,"end":2746.79},{"text":"questions","start":2747.11,"end":2747.83},{"text":"that","start":2747.83,"end":2748.07},{"text":"we","start":2748.07,"end":2748.19},{"text":"have","start":2748.19,"end":2748.35},{"text":"before","start":2748.35,"end":2748.91},{"text":"us.","start":2748.91,"end":2749.11}]},{"text":"So I'm not going to really dissipate energy trying to read that 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we do not support arbitration, the same as the Africa Group statement.","start":2853.27,"end":2868.71,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. 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Zambia.","start":2876.15,"end":2878.99,"topics":[],"words":[{"text":"It's","start":2876.15,"end":2876.55},{"text":"the","start":2876.67,"end":2876.79},{"text":"delegate","start":2876.79,"end":2877.07},{"text":"of","start":2877.07,"end":2877.15},{"text":"Cote","start":2877.15,"end":2877.27},{"text":"d'Ivoire,","start":2877.27,"end":2877.63},{"text":"followed","start":2877.63,"end":2877.87},{"text":"by","start":2877.87,"end":2878.35},{"text":"Zambia.","start":2878.59,"end":2878.99}]}]}],"speaker":{"affiliation":null,"group":null,"function":"Chair","affiliation_full":null}},{"statement_number":22,"start":2883.15,"pageUrl":"/ru/asset/k1h/k1h3qyhyzu?lang=en&t=48:04","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":2883.15,"end":2883.87,"topics":[],"words":[{"text":"Thank","start":2883.15,"end":2883.47},{"text":"you,","start":2883.47,"end":2883.55},{"text":"Chair.","start":2883.55,"end":2883.87}]},{"text":"I would like to congratulate the workstream for its excellent work, 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d'Ivoire issued a statement at the beginning of this session with certain elements.","start":2902.47,"end":2907.79,"topics":[],"words":[{"text":"Cote","start":2902.47,"end":2902.67},{"text":"d'Ivoire","start":2902.67,"end":2903.35},{"text":"issued","start":2903.91,"end":2904.51},{"text":"a","start":2904.51,"end":2904.55},{"text":"statement","start":2904.55,"end":2905.07},{"text":"at","start":2905.07,"end":2905.15},{"text":"the","start":2905.15,"end":2905.23},{"text":"beginning","start":2905.23,"end":2905.75},{"text":"of","start":2905.79,"end":2905.87},{"text":"this","start":2905.87,"end":2906.11},{"text":"session","start":2906.11,"end":2906.43},{"text":"with","start":2906.43,"end":2906.55},{"text":"certain","start":2906.55,"end":2907.03},{"text":"elements.","start":2907.43,"end":2907.79}]},{"text":"I'd like to return to some of those points.","start":2907.79,"end":2909.59,"topics":[],"words":[{"text":"I'd","start":2907.79,"end":2907.99},{"text":"like","start":2907.99,"end":2908.11},{"text":"to","start":2908.11,"end":2908.19},{"text":"return","start":2908.19,"end":2908.55},{"text":"to","start":2908.55,"end":2908.67},{"text":"some","start":2908.67,"end":2908.87},{"text":"of","start":2908.87,"end":2908.95},{"text":"those","start":2908.95,"end":2909.11},{"text":"points.","start":2909.11,"end":2909.59}]},{"text":"Cote d'Ivoire supports the statement delivered by Ghana, delivered on behalf of the African group, and we endorse the statement of Nigeria and of Morocco.","start":2910.95,"end":2922.15,"topics":[],"words":[{"text":"Cote","start":2910.95,"end":2911.11},{"text":"d'Ivoire","start":2911.11,"end":2911.67},{"text":"supports","start":2911.67,"end":2912.47},{"text":"the","start":2912.55,"end":2912.91},{"text":"statement","start":2912.91,"end":2913.31},{"text":"delivered","start":2913.31,"end":2913.63},{"text":"by","start":2913.63,"end":2913.71},{"text":"Ghana,","start":2913.71,"end":2914.31},{"text":"delivered","start":2916.19,"end":2916.51},{"text":"on","start":2916.51,"end":2916.59},{"text":"behalf","start":2916.59,"end":2916.83},{"text":"of","start":2916.83,"end":2916.91},{"text":"the","start":2916.91,"end":2916.99},{"text":"African","start":2916.99,"end":2917.43},{"text":"group,","start":2917.43,"end":2917.83},{"text":"and","start":2917.91,"end":2918.07},{"text":"we","start":2918.07,"end":2918.15},{"text":"endorse","start":2918.15,"end":2918.47},{"text":"the","start":2918.47,"end":2918.55},{"text":"statement","start":2918.55,"end":2919.03},{"text":"of","start":2919.07,"end":2919.19},{"text":"Nigeria","start":2919.19,"end":2919.91},{"text":"and","start":2920.39,"end":2920.63},{"text":"of","start":2920.63,"end":2920.95},{"text":"Morocco.","start":2921.63,"end":2922.15}]},{"text":"We support a multilateral protocol aiming to improve the prevention and settlement of tax disputes to strengthen legal certainty, avoid dual taxation, and facilitate the mobilization of domestic resources.","start":2923.47,"end":2936.99,"topics":[{"key":"tax-certainty","label":"Tax Certainty","description":"Delegates repeatedly stressed the need for clear, predictable, and consistently applied tax rules so that taxpayers and administrations can avoid unnecessary disputes. Tax certainty was linked to stronger investment, cross-border trade, and domestic resource mobilization."},{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."}],"words":[{"text":"We","start":2923.47,"end":2923.63},{"text":"support","start":2923.63,"end":2924.07},{"text":"a","start":2924.07,"end":2924.11},{"text":"multilateral","start":2924.11,"end":2924.91},{"text":"protocol","start":2924.99,"end":2925.47},{"text":"aiming","start":2925.71,"end":2926.03},{"text":"to","start":2926.03,"end":2926.23},{"text":"improve","start":2926.23,"end":2926.83},{"text":"the","start":2926.83,"end":2926.99},{"text":"prevention","start":2926.99,"end":2927.51},{"text":"and","start":2927.51,"end":2927.63},{"text":"settlement","start":2927.63,"end":2928.15},{"text":"of","start":2928.15,"end":2928.27},{"text":"tax","start":2928.27,"end":2928.83},{"text":"disputes","start":2928.91,"end":2929.63},{"text":"to","start":2929.63,"end":2929.95},{"text":"strengthen","start":2930.03,"end":2930.75},{"text":"legal","start":2930.75,"end":2931.23},{"text":"certainty,","start":2931.55,"end":2932.11},{"text":"avoid","start":2932.11,"end":2932.71},{"text":"dual","start":2932.71,"end":2932.99},{"text":"taxation,","start":2932.99,"end":2933.79},{"text":"and","start":2933.79,"end":2934.03},{"text":"facilitate","start":2934.03,"end":2934.75},{"text":"the","start":2934.75,"end":2934.87},{"text":"mobilization","start":2934.87,"end":2935.63},{"text":"of","start":2935.63,"end":2935.71},{"text":"domestic","start":2935.71,"end":2936.19},{"text":"resources.","start":2936.19,"end":2936.99}]},{"text":"Turning now to the scope of the protocol, the protocol, as we see it, should address cross-border transactions as a matter of priority.","start":2938.75,"end":2948.83,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. 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This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."},{"key":"transfer-pricing","label":"Transfer Pricing and Complex Cross-Border Rules","description":"Transfer pricing was repeatedly identified as a major source of international tax disputes, especially for multinational enterprises. Delegates also linked disputes to permanent establishments, digital services, residence questions, capital gains, and other technically complex treaty and domestic law issues."}],"words":[{"text":"It","start":2953.35,"end":2953.67},{"text":"should","start":2953.67,"end":2954.15},{"text":"cover","start":2954.15,"end":2954.71},{"text":"cross-border","start":2954.71,"end":2955.59},{"text":"digital","start":2955.75,"end":2956.39},{"text":"services","start":2956.55,"end":2957.59},{"text":"and","start":2958.31,"end":2958.87},{"text":"cross-border","start":2959.11,"end":2959.91},{"text":"capital.","start":2960.07,"end":2960.63}]},{"text":"One should mention that dispute settlement has to do with tax sovereignty.","start":2961.67,"end":2967.27,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"One","start":2961.67,"end":2961.91},{"text":"should","start":2961.91,"end":2962.07},{"text":"mention","start":2962.07,"end":2962.55},{"text":"that","start":2962.55,"end":2962.79},{"text":"dispute","start":2962.95,"end":2963.67},{"text":"settlement","start":2964.23,"end":2965.11},{"text":"has","start":2965.43,"end":2965.67},{"text":"to","start":2965.67,"end":2965.75},{"text":"do","start":2965.75,"end":2965.91},{"text":"with","start":2965.91,"end":2966.07},{"text":"tax","start":2966.07,"end":2966.83},{"text":"sovereignty.","start":2966.83,"end":2967.27}]},{"text":"As for the resolution of disputes, Cote d'Ivoire wants to see coherence of the protocol This is all the more so because the ineffectiveness or the difficulty of enacting dispute settlement mechanisms stipulated by the convention was clearly outlined in the diagnosis of the work stream as posing problems.","start":2969.43,"end":3000.03,"topics":[{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. Concerns included long delays, limited access, lack of obligation to reach agreement, and uneven usefulness for countries with weaker treaty networks."}],"words":[{"text":"As","start":2969.43,"end":2969.83},{"text":"for","start":2969.83,"end":2970.23},{"text":"the","start":2970.23,"end":2970.67},{"text":"resolution","start":2971.99,"end":2973.11},{"text":"of","start":2973.27,"end":2973.67},{"text":"disputes,","start":2975.03,"end":2975.99},{"text":"Cote","start":2977.11,"end":2977.35},{"text":"d'Ivoire","start":2977.35,"end":2977.75},{"text":"wants","start":2977.75,"end":2978.11},{"text":"to","start":2978.11,"end":2978.19},{"text":"see","start":2978.19,"end":2978.79},{"text":"coherence","start":2979.75,"end":2980.55},{"text":"of","start":2980.67,"end":2980.79},{"text":"the","start":2980.79,"end":2980.95},{"text":"protocol","start":2981.51,"end":2982.23},{"text":"This","start":2983.95,"end":2984.15},{"text":"is","start":2984.15,"end":2984.27},{"text":"all","start":2984.27,"end":2984.35},{"text":"the","start":2984.35,"end":2984.43},{"text":"more","start":2984.43,"end":2984.67},{"text":"so","start":2984.67,"end":2984.99},{"text":"because","start":2984.99,"end":2985.79},{"text":"the","start":2986.03,"end":2986.27},{"text":"ineffectiveness","start":2986.27,"end":2987.07},{"text":"or","start":2987.07,"end":2987.15},{"text":"the","start":2987.15,"end":2987.23},{"text":"difficulty","start":2987.23,"end":2987.87},{"text":"of","start":2988.07,"end":2988.35},{"text":"enacting","start":2988.43,"end":2989.15},{"text":"dispute","start":2989.31,"end":2989.87},{"text":"settlement","start":2989.87,"end":2990.43},{"text":"mechanisms","start":2990.43,"end":2991.15},{"text":"stipulated","start":2991.47,"end":2992.35},{"text":"by","start":2992.35,"end":2992.59},{"text":"the","start":2992.83,"end":2993.07},{"text":"convention","start":2993.07,"end":2993.79},{"text":"was","start":2993.79,"end":2994.11},{"text":"clearly","start":2994.11,"end":2994.83},{"text":"outlined","start":2995.39,"end":2996.11},{"text":"in","start":2996.11,"end":2996.43},{"text":"the","start":2996.43,"end":2996.55},{"text":"diagnosis","start":2996.59,"end":2997.39},{"text":"of","start":2997.39,"end":2997.63},{"text":"the","start":2997.63,"end":2997.75},{"text":"work","start":2997.75,"end":2998.03},{"text":"stream","start":2998.03,"end":2998.43},{"text":"as","start":2998.43,"end":2998.83},{"text":"posing","start":2998.83,"end":2999.39},{"text":"problems.","start":2999.39,"end":3000.03}]},{"text":"The protocol also needs to offer the possibility to offer dispute settlement procedures at a purely national level when it has a direct impact on cross-border transactions or on the implementation of the framework convention.","start":3003.95,"end":3020.51,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"The","start":3003.95,"end":3004.07},{"text":"protocol","start":3004.07,"end":3004.51},{"text":"also","start":3004.99,"end":3005.39},{"text":"needs","start":3005.39,"end":3006.11},{"text":"to","start":3006.59,"end":3006.99},{"text":"offer","start":3007.63,"end":3007.95},{"text":"the","start":3007.95,"end":3008.11},{"text":"possibility","start":3008.11,"end":3009.15},{"text":"to","start":3009.95,"end":3010.51},{"text":"offer","start":3010.51,"end":3011.15},{"text":"dispute","start":3011.23,"end":3011.79},{"text":"settlement","start":3011.79,"end":3012.35},{"text":"procedures","start":3012.35,"end":3012.83},{"text":"at","start":3012.83,"end":3012.91},{"text":"a","start":3012.91,"end":3012.99},{"text":"purely","start":3012.99,"end":3013.31},{"text":"national","start":3013.31,"end":3014.07},{"text":"level","start":3014.07,"end":3014.39},{"text":"when","start":3014.39,"end":3014.59},{"text":"it","start":3014.59,"end":3014.67},{"text":"has","start":3014.67,"end":3015.07},{"text":"a","start":3015.63,"end":3015.67},{"text":"direct","start":3015.67,"end":3015.95},{"text":"impact","start":3015.95,"end":3016.51},{"text":"on","start":3016.51,"end":3016.67},{"text":"cross-border","start":3016.67,"end":3017.23},{"text":"transactions","start":3017.23,"end":3017.95},{"text":"or","start":3017.95,"end":3018.03},{"text":"on","start":3018.03,"end":3018.15},{"text":"the","start":3018.15,"end":3018.23},{"text":"implementation","start":3018.23,"end":3018.99},{"text":"of","start":3019.03,"end":3019.15},{"text":"the","start":3019.15,"end":3019.35},{"text":"framework","start":3019.39,"end":3019.83},{"text":"convention.","start":3019.83,"end":3020.51}]},{"text":"Cote d'Ivoire believes that the protocol should serve as a legal framework even in the absence of a bilateral tax agreement so as to meet the needs of developing states which have limited tax networks.","start":3020.91,"end":3037.95,"topics":[{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. Many delegates saw a need for a multilateral framework or protocol-based mechanism to address these gaps and reduce unresolved double taxation."},{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"Cote","start":3020.91,"end":3021.11},{"text":"d'Ivoire","start":3021.11,"end":3021.71},{"text":"believes","start":3021.95,"end":3022.35},{"text":"that","start":3022.35,"end":3022.59},{"text":"the","start":3022.59,"end":3022.79},{"text":"protocol","start":3023.39,"end":3023.87},{"text":"should","start":3023.87,"end":3024.19},{"text":"serve","start":3024.59,"end":3025.07},{"text":"as","start":3025.23,"end":3025.47},{"text":"a","start":3025.47,"end":3025.51},{"text":"legal","start":3025.51,"end":3025.95},{"text":"framework","start":3025.95,"end":3026.83},{"text":"even","start":3026.83,"end":3027.47},{"text":"in","start":3028.03,"end":3028.19},{"text":"the","start":3028.19,"end":3028.27},{"text":"absence","start":3028.27,"end":3028.75},{"text":"of","start":3028.75,"end":3028.87},{"text":"a","start":3028.87,"end":3028.91},{"text":"bilateral","start":3028.99,"end":3029.79},{"text":"tax","start":3030.11,"end":3030.39},{"text":"agreement","start":3030.39,"end":3030.83},{"text":"so","start":3030.83,"end":3031.03},{"text":"as","start":3031.03,"end":3031.15},{"text":"to","start":3031.15,"end":3031.23},{"text":"meet","start":3031.23,"end":3031.43},{"text":"the","start":3031.43,"end":3031.55},{"text":"needs","start":3031.55,"end":3031.79},{"text":"of","start":3031.79,"end":3031.87},{"text":"developing","start":3031.87,"end":3032.51},{"text":"states","start":3032.51,"end":3033.15},{"text":"which","start":3034.91,"end":3035.39},{"text":"have","start":3035.47,"end":3035.87},{"text":"limited","start":3036.03,"end":3036.47},{"text":"tax","start":3036.47,"end":3037.07},{"text":"networks.","start":3037.23,"end":3037.95}]},{"text":"As for dispute settlement, Cote d'Ivoire is in favor of the establishment of advanced pricing agreements which are accessible to developing countries, including with technical assistance and information sharing.","start":3038.63,"end":3058.23,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."},{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."},{"key":"administrative-cooperation","label":"Administrative Cooperation and Information Sharing","description":"Several statements emphasized cooperation between tax administrations as a practical way to prevent and manage disputes. Examples included joint or simultaneous audits, exchange of information, access to international reporting, single-window reporting, and other forms of coordinated tax administration."}],"words":[{"text":"As","start":3038.63,"end":3038.95},{"text":"for","start":3038.95,"end":3039.27},{"text":"dispute","start":3039.43,"end":3039.91},{"text":"settlement,","start":3039.91,"end":3040.31},{"text":"Cote","start":3040.31,"end":3040.55},{"text":"d'Ivoire","start":3040.55,"end":3041.27},{"text":"is","start":3042.15,"end":3042.55},{"text":"in","start":3043.27,"end":3043.51},{"text":"favor","start":3043.51,"end":3044.15},{"text":"of","start":3044.43,"end":3044.55},{"text":"the","start":3044.55,"end":3044.75},{"text":"establishment","start":3044.75,"end":3045.59},{"text":"of","start":3045.71,"end":3045.99},{"text":"advanced","start":3046.87,"end":3047.39},{"text":"pricing","start":3047.39,"end":3047.75},{"text":"agreements","start":3047.75,"end":3048.47},{"text":"which","start":3049.39,"end":3049.63},{"text":"are","start":3049.63,"end":3049.75},{"text":"accessible","start":3049.75,"end":3050.47},{"text":"to","start":3050.47,"end":3051.03},{"text":"developing","start":3051.59,"end":3052.31},{"text":"countries,","start":3052.31,"end":3053.03},{"text":"including","start":3054.15,"end":3054.79},{"text":"with","start":3054.79,"end":3055.11},{"text":"technical","start":3055.35,"end":3055.99},{"text":"assistance","start":3055.99,"end":3056.71},{"text":"and","start":3056.71,"end":3057.11},{"text":"information","start":3057.11,"end":3057.75},{"text":"sharing.","start":3057.75,"end":3058.23}]},{"text":"The development of cooperation programs could also be envisaged in order to guarantee the prevention of disputes.","start":3061.35,"end":3070.19,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."}],"words":[{"text":"The","start":3061.35,"end":3061.55},{"text":"development","start":3061.67,"end":3062.23},{"text":"of","start":3062.23,"end":3062.31},{"text":"cooperation","start":3062.31,"end":3063.03},{"text":"programs","start":3063.03,"end":3063.83},{"text":"could","start":3064.07,"end":3064.31},{"text":"also","start":3064.31,"end":3064.63},{"text":"be","start":3064.63,"end":3065.11},{"text":"envisaged","start":3065.47,"end":3066.15},{"text":"in","start":3066.15,"end":3066.31},{"text":"order","start":3066.31,"end":3066.55},{"text":"to","start":3066.55,"end":3066.71},{"text":"guarantee","start":3066.71,"end":3068.15},{"text":"the","start":3068.15,"end":3068.23},{"text":"prevention","start":3068.91,"end":3069.43},{"text":"of","start":3069.43,"end":3069.55},{"text":"disputes.","start":3069.55,"end":3070.19}]},{"text":"We are also in favour of encouraging other forms of administrative cooperation, such as joint controls or simultaneous controls among tax administrations.","start":3070.67,"end":3079.39,"topics":[{"key":"administrative-cooperation","label":"Administrative Cooperation and Information Sharing","description":"Several statements emphasized cooperation between tax administrations as a practical way to prevent and manage disputes. Examples included joint or simultaneous audits, exchange of information, access to international reporting, single-window reporting, and other forms of coordinated tax administration."}],"words":[{"text":"We","start":3070.67,"end":3070.75},{"text":"are","start":3070.75,"end":3070.83},{"text":"also","start":3070.83,"end":3071.11},{"text":"in","start":3071.11,"end":3071.23},{"text":"favour","start":3071.23,"end":3071.51},{"text":"of","start":3071.51,"end":3071.63},{"text":"encouraging","start":3071.63,"end":3072.11},{"text":"other","start":3072.11,"end":3072.35},{"text":"forms","start":3072.35,"end":3072.71},{"text":"of","start":3072.71,"end":3072.79},{"text":"administrative","start":3072.79,"end":3073.47},{"text":"cooperation,","start":3073.47,"end":3074.27},{"text":"such","start":3074.27,"end":3074.67},{"text":"as","start":3074.67,"end":3074.99},{"text":"joint","start":3074.99,"end":3075.39},{"text":"controls","start":3075.63,"end":3076.59},{"text":"or","start":3076.59,"end":3076.67},{"text":"simultaneous","start":3076.67,"end":3077.23},{"text":"controls","start":3077.23,"end":3077.79},{"text":"among","start":3077.79,"end":3078.11},{"text":"tax","start":3078.11,"end":3078.51},{"text":"administrations.","start":3078.51,"end":3079.39}]},{"text":"As for the settlement of disputes, we advocate for maintaining mutual agreement procedures as an important element with targeted deadlines.","start":3080.35,"end":3092.91,"topics":[{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. Concerns included long delays, limited access, lack of obligation to reach agreement, and uneven usefulness for countries with weaker treaty networks."}],"words":[{"text":"As","start":3080.35,"end":3080.67},{"text":"for","start":3080.67,"end":3080.91},{"text":"the","start":3081.63,"end":3081.83},{"text":"settlement","start":3081.87,"end":3082.63},{"text":"of","start":3082.63,"end":3082.75},{"text":"disputes,","start":3082.75,"end":3083.47},{"text":"we","start":3083.47,"end":3083.71},{"text":"advocate","start":3083.71,"end":3084.35},{"text":"for","start":3084.35,"end":3084.83},{"text":"maintaining","start":3085.39,"end":3086.19},{"text":"mutual","start":3086.43,"end":3086.79},{"text":"agreement","start":3086.79,"end":3087.19},{"text":"procedures","start":3087.19,"end":3088.11},{"text":"as","start":3088.99,"end":3089.35},{"text":"an","start":3089.35,"end":3089.47},{"text":"important","start":3089.47,"end":3089.99},{"text":"element","start":3090.03,"end":3090.51},{"text":"with","start":3090.99,"end":3091.47},{"text":"targeted","start":3091.55,"end":3092.15},{"text":"deadlines.","start":3092.15,"end":3092.91}]},{"text":"so as to avoid delays in procedures.","start":3095.23,"end":3098.59,"topics":[{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. Concerns included long delays, limited access, lack of obligation to reach agreement, and uneven usefulness for countries with weaker treaty networks."}],"words":[{"text":"so","start":3095.23,"end":3095.71},{"text":"as","start":3095.71,"end":3096.11},{"text":"to","start":3096.11,"end":3096.51},{"text":"avoid","start":3096.51,"end":3097.15},{"text":"delays","start":3097.23,"end":3097.71},{"text":"in","start":3097.71,"end":3097.83},{"text":"procedures.","start":3097.83,"end":3098.59}]},{"text":"Cote d'Ivoire fully opposes the adoption of obligatory binding arbitration such as for investment disputes.","start":3098.83,"end":3111.31,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."},{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"Cote","start":3098.83,"end":3099.03},{"text":"d'Ivoire","start":3099.03,"end":3099.63},{"text":"fully","start":3099.87,"end":3100.51},{"text":"opposes","start":3100.67,"end":3101.51},{"text":"the","start":3101.51,"end":3101.59},{"text":"adoption","start":3101.59,"end":3102.27},{"text":"of","start":3102.39,"end":3102.59},{"text":"obligatory","start":3102.63,"end":3103.55},{"text":"binding","start":3103.55,"end":3104.19},{"text":"arbitration","start":3104.27,"end":3105.23},{"text":"such","start":3107.31,"end":3107.79},{"text":"as","start":3107.79,"end":3108.35},{"text":"for","start":3108.59,"end":3109.15},{"text":"investment","start":3109.63,"end":3110.47},{"text":"disputes.","start":3110.47,"end":3111.31}]},{"text":"This is because it is not friendly to developing countries.","start":3111.63,"end":3115.87,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"This","start":3111.63,"end":3111.79},{"text":"is","start":3111.79,"end":3111.95},{"text":"because","start":3111.95,"end":3112.51},{"text":"it","start":3112.67,"end":3112.91},{"text":"is","start":3112.91,"end":3113.15},{"text":"not","start":3113.15,"end":3113.39},{"text":"friendly","start":3113.39,"end":3113.95},{"text":"to","start":3113.95,"end":3114.51},{"text":"developing","start":3114.75,"end":3115.31},{"text":"countries.","start":3115.31,"end":3115.87}]},{"text":"We could also envisage alternative mechanisms such as mediation.","start":3119.71,"end":3123.87,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."}],"words":[{"text":"We","start":3119.71,"end":3119.95},{"text":"could","start":3119.95,"end":3120.11},{"text":"also","start":3120.11,"end":3120.35},{"text":"envisage","start":3120.35,"end":3120.83},{"text":"alternative","start":3120.83,"end":3121.55},{"text":"mechanisms","start":3121.55,"end":3122.19},{"text":"such","start":3122.19,"end":3122.55},{"text":"as","start":3122.55,"end":3122.83},{"text":"mediation.","start":3122.91,"end":3123.87}]},{"text":"As for optionality or the flexibility of Cote d'Ivoire, we opt for optionality in order to guarantee broader participation, but we need to clarify clearly the scope of every option.","start":3128.51,"end":3145.39,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"As","start":3128.51,"end":3128.75},{"text":"for","start":3128.75,"end":3128.99},{"text":"optionality","start":3128.99,"end":3129.71},{"text":"or","start":3129.71,"end":3129.79},{"text":"the","start":3129.79,"end":3129.87},{"text":"flexibility","start":3129.87,"end":3130.79},{"text":"of","start":3130.79,"end":3130.99},{"text":"Cote","start":3130.99,"end":3131.19},{"text":"d'Ivoire,","start":3131.19,"end":3131.71},{"text":"we","start":3131.87,"end":3132.43},{"text":"opt","start":3132.51,"end":3132.91},{"text":"for","start":3132.91,"end":3133.31},{"text":"optionality","start":3133.31,"end":3134.19},{"text":"in","start":3137.47,"end":3137.67},{"text":"order","start":3137.67,"end":3137.87},{"text":"to","start":3137.87,"end":3138.35},{"text":"guarantee","start":3138.51,"end":3138.99},{"text":"broader","start":3138.99,"end":3139.71},{"text":"participation,","start":3139.91,"end":3140.91},{"text":"but","start":3141.63,"end":3141.79},{"text":"we","start":3141.79,"end":3141.95},{"text":"need","start":3141.95,"end":3142.19},{"text":"to","start":3142.19,"end":3142.51},{"text":"clarify","start":3142.67,"end":3143.31},{"text":"clearly","start":3143.31,"end":3143.95},{"text":"the","start":3143.95,"end":3144.07},{"text":"scope","start":3144.07,"end":3144.47},{"text":"of","start":3144.47,"end":3144.59},{"text":"every","start":3144.59,"end":3144.83},{"text":"option.","start":3144.83,"end":3145.39}]},{"text":"The optional mechanism needs to reflect a obligatory basis Finally, Cote d'Ivoire stands ready to work together with all delegations and with the Secretariat in order to see a protocol that meets the needs of all countries.","start":3145.79,"end":3164.79,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. 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Zambia.","start":3169.35,"end":3171.35,"topics":[],"words":[{"text":"Distinguished","start":3169.35,"end":3169.79},{"text":"delegate","start":3169.79,"end":3170.15},{"text":"of","start":3170.23,"end":3170.63},{"text":"Zambia.","start":3170.95,"end":3171.35}]}]}],"speaker":{"affiliation":null,"group":null,"function":"Chair","affiliation_full":null}},{"statement_number":24,"start":3174.87,"pageUrl":"/ru/asset/k1h/k1h3qyhyzu?lang=en&t=52:55","paragraphs":[{"sentences":[{"text":"Thank you, Chair, for giving me the floor, and good morning to all distinguished delegates.","start":3174.87,"end":3179.51,"topics":[],"words":[{"text":"Thank","start":3174.87,"end":3175.19},{"text":"you,","start":3175.19,"end":3175.35},{"text":"Chair,","start":3175.35,"end":3175.59},{"text":"for","start":3175.67,"end":3175.83},{"text":"giving","start":3175.83,"end":3176.11},{"text":"me","start":3176.11,"end":3176.31},{"text":"the","start":3176.31,"end":3176.43},{"text":"floor,","start":3176.43,"end":3176.75},{"text":"and","start":3176.75,"end":3176.99},{"text":"good","start":3176.99,"end":3177.11},{"text":"morning","start":3177.11,"end":3177.59},{"text":"to","start":3177.59,"end":3177.79},{"text":"all","start":3177.79,"end":3177.87},{"text":"distinguished","start":3177.87,"end":3178.79},{"text":"delegates.","start":3178.79,"end":3179.51}]},{"text":"We didn't submit our written comments to Zambia, therefore I'd like to present them to the floor.","start":3180.71,"end":3185.35,"topics":[],"words":[{"text":"We","start":3180.71,"end":3180.87},{"text":"didn't","start":3180.87,"end":3181.23},{"text":"submit","start":3181.23,"end":3181.59},{"text":"our","start":3181.59,"end":3182.19},{"text":"written","start":3182.19,"end":3182.47},{"text":"comments","start":3182.47,"end":3182.87},{"text":"to","start":3182.87,"end":3182.95},{"text":"Zambia,","start":3182.95,"end":3183.35},{"text":"therefore","start":3183.35,"end":3183.63},{"text":"I'd","start":3183.63,"end":3183.83},{"text":"like","start":3183.83,"end":3183.95},{"text":"to","start":3183.95,"end":3184.03},{"text":"present","start":3184.03,"end":3184.39},{"text":"them","start":3184.39,"end":3184.71},{"text":"to","start":3184.71,"end":3184.83},{"text":"the","start":3184.83,"end":3184.95},{"text":"floor.","start":3184.95,"end":3185.35}]},{"text":"So Zambia fully aligns itself with the statement made by Ghana on behalf of the African group, as well as the supportive statement that 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let me also take this opportunity to commend your leadership to the co-leads on guiding this process and the work undertaken by secretariat and the 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Jamaica and Germany and our extreme three.","start":3209.03,"end":3211.99,"topics":[],"words":[{"text":"specifically","start":3209.03,"end":3209.51},{"text":"Jamaica","start":3209.51,"end":3209.99},{"text":"and","start":3209.99,"end":3210.31},{"text":"Germany","start":3210.31,"end":3210.79},{"text":"and","start":3210.79,"end":3211.03},{"text":"our","start":3211.03,"end":3211.19},{"text":"extreme","start":3211.19,"end":3211.67},{"text":"three.","start":3211.67,"end":3211.99}]},{"text":"So from Zambia's perspective, the focus of this protocol should be clearly on resolving cross-border tax disputes, particularly those between governments.","start":3213.19,"end":3222.31,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. 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Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"And","start":3230.95,"end":3231.31},{"text":"as","start":3231.31,"end":3231.51},{"text":"mentioned","start":3231.51,"end":3232.15},{"text":"earlier","start":3232.15,"end":3232.59},{"text":"by","start":3232.59,"end":3232.79},{"text":"many","start":3232.79,"end":3233.35},{"text":"developing","start":3233.99,"end":3234.55},{"text":"countries,","start":3234.55,"end":3235.27},{"text":"we","start":3235.51,"end":3235.59},{"text":"do","start":3235.59,"end":3235.71},{"text":"not","start":3235.71,"end":3235.83},{"text":"have","start":3235.83,"end":3236.31},{"text":"an","start":3236.43,"end":3236.55},{"text":"extensive","start":3236.55,"end":3237.03},{"text":"network","start":3237.03,"end":3237.43},{"text":"of","start":3237.43,"end":3237.59},{"text":"tax","start":3237.59,"end":3237.83},{"text":"treaties.","start":3237.83,"end":3238.39}]},{"text":"And for those that do have the network, you find that some of the treaties are actually outdated and do not have the map article sitting in.","start":3239.07,"end":3246.99,"topics":[{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. 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Concerns included long delays, limited access, lack of obligation to reach agreement, and uneven usefulness for countries with weaker treaty networks."}],"words":[{"text":"And","start":3253.07,"end":3253.27},{"text":"therefore,","start":3253.27,"end":3253.55},{"text":"this","start":3253.55,"end":3253.95},{"text":"leaves","start":3255.35,"end":3255.87},{"text":"them","start":3255.87,"end":3256.11},{"text":"without","start":3256.11,"end":3256.63},{"text":"effective","start":3256.63,"end":3257.03},{"text":"recourse","start":3257.03,"end":3257.55},{"text":"when","start":3257.55,"end":3257.71},{"text":"disputes","start":3257.71,"end":3258.19},{"text":"arise.","start":3258.19,"end":3258.83}]},{"text":"So this protocol has the potential to fill that gap.","start":3259.31,"end":3262.27,"topics":[{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. Many delegates saw a need for a multilateral framework or protocol-based mechanism to address these gaps and reduce unresolved double taxation."}],"words":[{"text":"So","start":3259.31,"end":3259.63},{"text":"this","start":3259.71,"end":3260.03},{"text":"protocol","start":3260.03,"end":3260.51},{"text":"has","start":3260.51,"end":3260.75},{"text":"the","start":3260.75,"end":3260.83},{"text":"potential","start":3260.83,"end":3261.39},{"text":"to","start":3261.39,"end":3261.51},{"text":"fill","start":3261.55,"end":3261.79},{"text":"that","start":3261.79,"end":3262.03},{"text":"gap.","start":3262.03,"end":3262.27}]},{"text":"and by establishing a robust multilateral treaty-based dispute resolution mechanism that is accessible to all countries, we think this will help resolve the problem.","start":3262.75,"end":3274.03,"topics":[{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. 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Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."},{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. 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Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."},{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"Therefore,","start":3309.79,"end":3310.43},{"text":"the","start":3310.51,"end":3310.67},{"text":"protocol","start":3310.67,"end":3311.03},{"text":"should","start":3311.03,"end":3311.19},{"text":"provide","start":3311.19,"end":3311.63},{"text":"concrete","start":3311.63,"end":3312.03},{"text":"standards","start":3312.03,"end":3312.67},{"text":"and","start":3312.67,"end":3312.87},{"text":"guidance","start":3312.87,"end":3313.51},{"text":"on","start":3313.51,"end":3313.63},{"text":"how","start":3313.63,"end":3313.79},{"text":"to","start":3313.79,"end":3313.91},{"text":"implement","start":3313.91,"end":3314.35},{"text":"them","start":3314.35,"end":3314.51},{"text":"effectively.","start":3314.51,"end":3315.23}]},{"text":"Then with regards to issues with the protocol addressing domestic disputes, we are of the view that this will undermine national serenity.","start":3315.99,"end":3325.67,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. 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Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"These","start":3343.23,"end":3343.55},{"text":"have","start":3343.55,"end":3343.67},{"text":"historically","start":3343.67,"end":3344.35},{"text":"created","start":3344.35,"end":3344.99},{"text":"imbalances","start":3344.99,"end":3345.87},{"text":"and","start":3345.95,"end":3346.43},{"text":"eroded","start":3346.99,"end":3347.39},{"text":"trust,","start":3347.39,"end":3347.79},{"text":"particularly","start":3348.27,"end":3349.23},{"text":"from","start":3349.23,"end":3349.55},{"text":"the","start":3349.55,"end":3349.71},{"text":"perspective","start":3349.79,"end":3350.51},{"text":"of","start":3350.51,"end":3350.75},{"text":"developing","start":3350.75,"end":3351.39},{"text":"countries.","start":3351.39,"end":3352.03}]},{"text":"The protocol should include clear language to prevent tax disputes from being diverted into forums designed for trade or investment disputes.","start":3352.51,"end":3361.39,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. 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This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"The","start":3352.51,"end":3352.67},{"text":"protocol","start":3352.67,"end":3353.07},{"text":"should","start":3353.07,"end":3353.31},{"text":"include","start":3353.31,"end":3353.71},{"text":"clear","start":3353.71,"end":3353.95},{"text":"language","start":3353.95,"end":3354.67},{"text":"to","start":3354.67,"end":3354.79},{"text":"prevent","start":3354.79,"end":3355.27},{"text":"tax","start":3355.27,"end":3355.55},{"text":"disputes","start":3355.55,"end":3356.07},{"text":"from","start":3356.07,"end":3356.27},{"text":"being","start":3356.27,"end":3356.59},{"text":"diverted","start":3356.59,"end":3357.31},{"text":"into","start":3357.39,"end":3357.71},{"text":"forums","start":3357.71,"end":3358.35},{"text":"designed","start":3358.35,"end":3358.91},{"text":"for","start":3358.91,"end":3359.07},{"text":"trade","start":3359.07,"end":3359.55},{"text":"or","start":3359.87,"end":3360.11},{"text":"investment","start":3360.11,"end":3360.79},{"text":"disputes.","start":3360.79,"end":3361.39}]},{"text":"On the issue of optionality, Zambia envisions that the protocol envisions the protocol as a universal framework for tax dispute resolution to support broader participation.","start":3362.83,"end":3374.79,"topics":[{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. 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Zambia remains committed to working collaboratively to ensure that this protocol addresses the current challenges and provides practical, fair and sustainable 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about further elaboration, I would like to follow up on on the intervention that, if I'm not mistaken, came from Ghana on behalf of the African group who referred to paragraph 13 of the terms of reference and spoke also to the effect that dispute prevention, dispute resolution protocol should not try to resolve, should prevent the resolution of dispute through trade agreements.","start":3841.71,"end":3873.23,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. 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the commitment or we have the third element which is about dispute settlement provisions.","start":3916.15,"end":3923.75,"topics":[{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. 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all.","start":3953.79,"end":3954.99,"topics":[],"words":[{"text":"Good","start":3953.79,"end":3953.91},{"text":"morning","start":3953.91,"end":3954.27},{"text":"to","start":3954.27,"end":3954.39},{"text":"you","start":3954.39,"end":3954.51},{"text":"all.","start":3954.51,"end":3954.99}]},{"text":"Um, we would also like to thank the colleagues on the organization of the workstream meetings, uh, which facilitated in our view, uh, very fruitful discussions, um, and we would also like to congratulate you on the publication of the issues 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Kingdom of the Netherlands is supportive of any additional efforts to prevent and resolve tax disputes and we believe this is an important topic.","start":3970.55,"end":3978.55,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. 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been extremely interesting and it's actually very little that we wouldn't agree with what we've heard.","start":4346.75,"end":4356.43,"topics":[],"words":[{"text":"It's","start":4346.75,"end":4346.99},{"text":"been","start":4346.99,"end":4347.39},{"text":"extremely","start":4347.47,"end":4348.35},{"text":"interesting","start":4349.15,"end":4349.95},{"text":"and","start":4350.03,"end":4350.51},{"text":"it's","start":4351.07,"end":4351.31},{"text":"actually","start":4351.31,"end":4351.63},{"text":"very","start":4351.63,"end":4351.95},{"text":"little","start":4351.95,"end":4352.51},{"text":"that","start":4353.07,"end":4353.47},{"text":"we","start":4353.47,"end":4353.71},{"text":"wouldn't","start":4353.71,"end":4354.11},{"text":"agree","start":4354.11,"end":4354.43},{"text":"with","start":4354.43,"end":4354.75},{"text":"what","start":4355.39,"end":4355.63},{"text":"we've","start":4355.63,"end":4355.91},{"text":"heard.","start":4355.91,"end":4356.43}]},{"text":"Perhaps going to the 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Saudi Arabia, please.","start":4518.95,"end":4521.15,"topics":[],"words":[{"text":"Thank","start":4518.95,"end":4519.11},{"text":"you,","start":4519.11,"end":4519.23},{"text":"Chile.","start":4519.23,"end":4519.55},{"text":"Saudi","start":4520.03,"end":4520.39},{"text":"Arabia,","start":4520.39,"end":4520.79},{"text":"please.","start":4520.79,"end":4521.15}]}]}],"speaker":{"affiliation":"DEU","group":null,"function":"Co-lead","affiliation_full":"Germany"}},{"statement_number":34,"start":4524.55,"pageUrl":"/ru/asset/k1h/k1h3qyhyzu?lang=en&t=1:15:25","paragraphs":[{"sentences":[{"text":"Thank you, Chair. Good morning.","start":4524.55,"end":4526.23,"topics":[],"words":[{"text":"Thank","start":4524.55,"end":4524.99},{"text":"you,","start":4524.99,"end":4525.11},{"text":"Chair.","start":4525.11,"end":4525.47},{"text":"Good","start":4525.47,"end":4525.59},{"text":"morning.","start":4525.59,"end":4526.23}]},{"text":"And thank you to the co-leads for the excellent work.","start":4526.23,"end":4529.83,"topics":[],"words":[{"text":"And","start":4526.23,"end":4526.63},{"text":"thank","start":4527.19,"end":4527.43},{"text":"you","start":4527.43,"end":4527.75},{"text":"to","start":4527.75,"end":4528.07},{"text":"the","start":4528.07,"end":4528.31},{"text":"co-leads","start":4528.31,"end":4528.87},{"text":"for","start":4528.87,"end":4529.03},{"text":"the","start":4529.03,"end":4529.11},{"text":"excellent","start":4529.11,"end":4529.47},{"text":"work.","start":4529.47,"end":4529.83}]},{"text":"On the issue note, it is comprehensive and provides valuable basis for our discussion, and it does capture both elements of dispute prevention and dispute resolution.","start":4530.39,"end":4541.59,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."},{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. 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Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."},{"key":"tax-certainty","label":"Tax Certainty","description":"Delegates repeatedly stressed the need for clear, predictable, and consistently applied tax rules so that taxpayers and administrations can avoid unnecessary disputes. Tax certainty was linked to stronger investment, cross-border trade, and domestic resource mobilization."}],"words":[{"text":"This","start":4549.75,"end":4550.07},{"text":"includes","start":4550.07,"end":4550.47},{"text":"expanding","start":4550.47,"end":4551.11},{"text":"the","start":4551.11,"end":4551.23},{"text":"use","start":4551.23,"end":4551.47},{"text":"of","start":4551.47,"end":4551.59},{"text":"rulings,","start":4551.59,"end":4552.23},{"text":"as","start":4552.67,"end":4552.91},{"text":"well","start":4552.91,"end":4553.15},{"text":"as","start":4553.15,"end":4553.59},{"text":"advanced","start":4553.59,"end":4553.99},{"text":"pricing","start":4553.99,"end":4554.43},{"text":"agreements,","start":4554.43,"end":4555.23},{"text":"and","start":4555.43,"end":4555.87},{"text":"also","start":4556.19,"end":4556.59},{"text":"issuing","start":4556.59,"end":4557.07},{"text":"more","start":4557.07,"end":4557.47},{"text":"clear","start":4557.47,"end":4557.87},{"text":"and","start":4557.87,"end":4558.03},{"text":"practical","start":4558.03,"end":4558.51},{"text":"guidelines","start":4558.51,"end":4559.23},{"text":"to","start":4559.23,"end":4559.35},{"text":"the","start":4559.35,"end":4559.43},{"text":"taxpayer.","start":4559.43,"end":4560.03}]},{"text":"Providing certainty upfront not only minimizes the risk of disputes, but also enhances compliance and trust.","start":4560.63,"end":4566.75,"topics":[{"key":"tax-certainty","label":"Tax Certainty","description":"Delegates repeatedly stressed the need for clear, predictable, and consistently applied tax rules so that taxpayers and administrations can avoid unnecessary disputes. 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Concerns included long delays, limited access, lack of obligation to reach agreement, and uneven usefulness for countries with weaker treaty networks."}],"words":[{"text":"Instead,","start":4621.31,"end":4621.87},{"text":"our","start":4621.87,"end":4622.11},{"text":"preference","start":4622.11,"end":4622.67},{"text":"is","start":4622.91,"end":4623.15},{"text":"to","start":4623.15,"end":4623.23},{"text":"focus","start":4623.23,"end":4623.79},{"text":"on","start":4623.79,"end":4623.95},{"text":"effective","start":4623.95,"end":4624.47},{"text":"prevention","start":4624.47,"end":4625.15},{"text":"and","start":4625.15,"end":4625.47},{"text":"efficient","start":4625.47,"end":4626.11},{"text":"resolution.","start":4626.11,"end":4626.75}]},{"text":"These approaches are more conductive to providing certainty to taxpayer and in our view, are better suited to foster a stable and attractive climate for investments.","start":4627.31,"end":4638.03,"topics":[{"key":"tax-certainty","label":"Tax Certainty","description":"Delegates repeatedly stressed the need for clear, predictable, and consistently applied tax rules so that taxpayers and administrations can avoid unnecessary disputes. 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Kenya.","start":4643.31,"end":4648.59,"topics":[],"words":[{"text":"I","start":4643.31,"end":4643.39},{"text":"would","start":4643.39,"end":4643.59},{"text":"like","start":4643.59,"end":4643.75},{"text":"to","start":4643.75,"end":4643.83},{"text":"give","start":4643.83,"end":4644.03},{"text":"the","start":4644.03,"end":4644.11},{"text":"floor","start":4644.11,"end":4644.35},{"text":"now","start":4644.35,"end":4644.59},{"text":"to","start":4644.59,"end":4644.75},{"text":"Singapore,","start":4644.75,"end":4645.39},{"text":"followed","start":4645.39,"end":4645.83},{"text":"by","start":4645.83,"end":4646.27},{"text":"Algeria","start":4646.31,"end":4647.23},{"text":"and","start":4647.39,"end":4647.67},{"text":"then","start":4647.67,"end":4648.11},{"text":"Kenya.","start":4648.11,"end":4648.59}]},{"text":"Singapore 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Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"The","start":4799.11,"end":4799.31},{"text":"development","start":4799.31,"end":4799.87},{"text":"of","start":4799.87,"end":4799.95},{"text":"the","start":4799.95,"end":4800.03},{"text":"protocol","start":4800.03,"end":4800.63},{"text":"will","start":4800.63,"end":4800.79},{"text":"facilitate","start":4800.79,"end":4801.39},{"text":"discussion","start":4801.39,"end":4801.99},{"text":"on","start":4801.99,"end":4802.07},{"text":"dispute","start":4802.07,"end":4802.51},{"text":"prevention","start":4802.51,"end":4803.19},{"text":"and","start":4803.43,"end":4803.67},{"text":"resolution","start":4803.67,"end":4804.43},{"text":"mechanisms","start":4804.43,"end":4805.11},{"text":"adopted","start":4805.11,"end":4805.59},{"text":"by","start":4805.59,"end":4805.67},{"text":"different","start":4805.67,"end":4806.07},{"text":"member","start":4806.07,"end":4806.31},{"text":"states,","start":4806.31,"end":4806.71},{"text":"enabling","start":4807.03,"end":4807.67},{"text":"us","start":4807.67,"end":4807.83},{"text":"to","start":4807.83,"end":4807.99},{"text":"share","start":4807.99,"end":4808.31},{"text":"experiences","start":4808.31,"end":4809.19},{"text":"and","start":4809.43,"end":4809.59},{"text":"learn","start":4809.59,"end":4809.99},{"text":"from","start":4810.15,"end":4810.47},{"text":"one","start":4810.47,"end":4810.71},{"text":"another's","start":4810.71,"end":4811.19},{"text":"best","start":4811.19,"end":4811.51},{"text":"practices.","start":4811.51,"end":4812.15}]},{"text":"We believe through this process, member states can collectively strengthen the capabilities of our tax administration to implement effective dispute and resolution mechanisms.","start":4812.55,"end":4822.03,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. 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Next is Algeria.","start":4861.95,"end":4864.75,"topics":[],"words":[{"text":"Thank","start":4861.95,"end":4862.19},{"text":"you,","start":4862.19,"end":4862.31},{"text":"Singapore.","start":4862.31,"end":4863.07},{"text":"Next","start":4863.15,"end":4863.79},{"text":"is","start":4863.79,"end":4864.03},{"text":"Algeria.","start":4864.03,"end":4864.75}]},{"text":"Algeria, please.","start":4864.91,"end":4865.71,"topics":[],"words":[{"text":"Algeria,","start":4864.91,"end":4865.31},{"text":"please.","start":4865.31,"end":4865.71}]}]}],"speaker":{"affiliation":"DEU","group":null,"function":"Co-lead","affiliation_full":"Germany"}},{"statement_number":38,"start":4868.99,"pageUrl":"/ru/asset/k1h/k1h3qyhyzu?lang=en&t=1:21:09","paragraphs":[{"sentences":[{"text":"Mr. Chair, distinguished delegates, Algeria commends the intergovernmental negotiating committee for the progress achieved so far and acknowledges the work carried on the issue note on the prevention and resolution of disputes prepared under work stream three.","start":4868.99,"end":4884.43,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. 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Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."},{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. Concerns included long delays, limited access, lack of obligation to reach agreement, and uneven usefulness for countries with weaker treaty networks."},{"key":"transfer-pricing","label":"Transfer Pricing and Complex Cross-Border Rules","description":"Transfer pricing was repeatedly identified as a major source of international tax disputes, especially for multinational enterprises. 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Examples included joint or simultaneous audits, exchange of information, access to international reporting, single-window reporting, and other forms of coordinated tax administration."}],"words":[{"text":"Establishing","start":4940.07,"end":4940.67},{"text":"dispute","start":4940.67,"end":4941.07},{"text":"prevention","start":4941.07,"end":4941.55},{"text":"mechanism","start":4941.55,"end":4942.11},{"text":"is","start":4942.11,"end":4942.27},{"text":"essential","start":4942.27,"end":4942.91},{"text":"with","start":4943.07,"end":4943.31},{"text":"particular","start":4943.31,"end":4943.87},{"text":"emphasis","start":4943.87,"end":4944.43},{"text":"on","start":4944.43,"end":4944.51},{"text":"the","start":4944.51,"end":4944.67},{"text":"importance","start":4944.75,"end":4945.67},{"text":"of","start":4945.67,"end":4945.79},{"text":"administrative","start":4945.79,"end":4946.43},{"text":"assistance.","start":4946.43,"end":4947.07}]},{"text":"Moreover, we stress that the effectiveness of dispute prevention measure depends on robust capacity building activities as this support the effective implementation of treaty provisions by fostering better understanding and more consistent interpretation among states.","start":4948.35,"end":4962.51,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. 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This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"To","start":4995.63,"end":4995.71},{"text":"secure","start":4995.71,"end":4996.11},{"text":"broad","start":4996.11,"end":4996.59},{"text":"adherence","start":4996.59,"end":4997.15},{"text":"by","start":4997.15,"end":4997.31},{"text":"countries","start":4997.31,"end":4997.79},{"text":"to","start":4997.79,"end":4997.87},{"text":"the","start":4997.87,"end":4997.95},{"text":"protocol","start":4997.95,"end":4998.43},{"text":"and","start":4998.43,"end":4998.55},{"text":"the","start":4998.55,"end":4998.63},{"text":"prevention","start":4998.63,"end":4999.15},{"text":"and","start":4999.15,"end":4999.31},{"text":"resolution","start":4999.31,"end":4999.79},{"text":"of","start":4999.79,"end":4999.91},{"text":"disputes,","start":4999.91,"end":5000.51},{"text":"the","start":5000.91,"end":5001.07},{"text":"principle","start":5001.07,"end":5001.59},{"text":"of","start":5001.59,"end":5001.71},{"text":"optionality","start":5001.71,"end":5002.51},{"text":"for","start":5002.51,"end":5002.75},{"text":"the","start":5002.75,"end":5002.87},{"text":"mechanism","start":5002.87,"end":5003.39},{"text":"to","start":5003.39,"end":5003.47},{"text":"be","start":5003.47,"end":5003.63},{"text":"included","start":5003.63,"end":5004.11},{"text":"in","start":5004.11,"end":5004.19},{"text":"the","start":5004.19,"end":5004.31},{"text":"protocol","start":5004.31,"end":5004.91},{"text":"is","start":5004.91,"end":5005.23},{"text":"essential.","start":5005.23,"end":5005.79}]},{"text":"A flexible approach will allow countries to adopt mechanisms suited to their national context and level of development while contributing to shared objectives.","start":5006.35,"end":5014.91,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. 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once again values all efforts made in preparing these issue notes and reaffirm its commitment to contributing to the work of the Framework Convention and its two 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Kenya's.","start":5034.15,"end":5036.63,"topics":[],"words":[{"text":"The","start":5034.15,"end":5034.31},{"text":"floor","start":5034.31,"end":5034.59},{"text":"is","start":5034.59,"end":5034.71},{"text":"now","start":5034.71,"end":5035.27},{"text":"Kenya's.","start":5035.99,"end":5036.63}]},{"text":"Kenya, please.","start":5036.63,"end":5037.35,"topics":[],"words":[{"text":"Kenya,","start":5036.63,"end":5036.95},{"text":"please.","start":5036.95,"end":5037.35}]}]}],"speaker":{"affiliation":"DEU","group":null,"function":"Co-lead","affiliation_full":"Germany"}},{"statement_number":40,"start":5040.03,"pageUrl":"/ru/asset/k1h/k1h3qyhyzu?lang=en&t=1:24:01","paragraphs":[{"sentences":[{"text":"Thank you, Chair, and thank you to the co-leads, the secretariat, and the participating member states for the documentation that has been provided so 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would like to start by aligning with the comments that were made by Ghana on behalf of the Africa 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the questions, with the first questions, we do believe that the issues notes captured the discussions that we had in the work 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we also know that with continued discussions and with increased participation from member states, that there could be other issues or challenges that come 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we hope that the future work is going to be able to address those concerns as well.","start":5076.55,"end":5081.67,"topics":[],"words":[{"text":"And","start":5076.55,"end":5076.79},{"text":"we","start":5076.79,"end":5076.91},{"text":"hope","start":5076.91,"end":5077.11},{"text":"that","start":5077.11,"end":5077.51},{"text":"the","start":5077.83,"end":5078.43},{"text":"future","start":5079.11,"end":5079.43},{"text":"work","start":5079.43,"end":5079.59},{"text":"is","start":5079.59,"end":5079.71},{"text":"going","start":5079.71,"end":5079.87},{"text":"to","start":5079.87,"end":5079.95},{"text":"be","start":5079.95,"end":5080.07},{"text":"able","start":5080.07,"end":5080.31},{"text":"to","start":5080.31,"end":5080.43},{"text":"address","start":5080.43,"end":5080.71},{"text":"those","start":5080.71,"end":5080.91},{"text":"concerns","start":5080.91,"end":5081.35},{"text":"as","start":5081.35,"end":5081.43},{"text":"well.","start":5081.43,"end":5081.67}]},{"text":"We agree that for the second question, that the focus of this protocol should be on disputes involving cross-border transactions.","start":5083.99,"end":5091.67,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"We","start":5083.99,"end":5084.23},{"text":"agree","start":5084.23,"end":5084.63},{"text":"that","start":5084.63,"end":5085.11},{"text":"for","start":5085.27,"end":5085.43},{"text":"the","start":5085.43,"end":5085.55},{"text":"second","start":5085.55,"end":5085.83},{"text":"question,","start":5085.83,"end":5086.39},{"text":"that","start":5086.39,"end":5086.55},{"text":"the","start":5086.55,"end":5086.63},{"text":"focus","start":5086.63,"end":5086.95},{"text":"of","start":5086.95,"end":5087.03},{"text":"this","start":5087.03,"end":5087.19},{"text":"protocol","start":5087.19,"end":5087.67},{"text":"should","start":5087.67,"end":5087.91},{"text":"be","start":5087.91,"end":5088.15},{"text":"on","start":5088.15,"end":5088.47},{"text":"disputes","start":5088.47,"end":5088.99},{"text":"involving","start":5088.99,"end":5089.59},{"text":"cross-border","start":5089.59,"end":5090.39},{"text":"transactions.","start":5090.79,"end":5091.67}]},{"text":"and that purely domestic disputes are well covered and provided for under the national laws of member states.","start":5092.23,"end":5098.55,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"and","start":5092.23,"end":5092.35},{"text":"that","start":5092.35,"end":5092.55},{"text":"purely","start":5092.55,"end":5093.11},{"text":"domestic","start":5093.11,"end":5093.67},{"text":"disputes","start":5093.67,"end":5094.23},{"text":"are","start":5094.23,"end":5094.39},{"text":"well","start":5094.39,"end":5094.63},{"text":"covered","start":5094.63,"end":5095.27},{"text":"and","start":5095.35,"end":5095.55},{"text":"provided","start":5095.55,"end":5096.07},{"text":"for","start":5096.07,"end":5096.27},{"text":"under","start":5096.27,"end":5096.51},{"text":"the","start":5096.51,"end":5096.59},{"text":"national","start":5096.59,"end":5097.19},{"text":"laws","start":5097.19,"end":5097.67},{"text":"of","start":5097.67,"end":5097.83},{"text":"member","start":5097.83,"end":5098.11},{"text":"states.","start":5098.11,"end":5098.55}]},{"text":"We also take the view that mandatory binding arbitration has been unfavorable for many developing countries, and this is not a provision that we would be able to adopt.","start":5099.43,"end":5109.51,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. 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you, Chair.","start":5187.87,"end":5188.35,"topics":[],"words":[{"text":"Thank","start":5187.87,"end":5188.11},{"text":"you,","start":5188.11,"end":5188.19},{"text":"Chair.","start":5188.19,"end":5188.35}]}]}],"speaker":{"affiliation":"KEN","group":null,"function":null,"affiliation_full":"Kenya"}},{"statement_number":41,"start":5191.87,"pageUrl":"/ru/asset/k1h/k1h3qyhyzu?lang=en&t=1:26:32","paragraphs":[{"sentences":[{"text":"Yeah, thank you for that, in particular for the last part of your intervention because I have also a little bit the feeling that we are right now we are still in the stage of kind of general statements which is 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convention.","start":5337.39,"end":5343.79,"topics":[],"words":[{"text":"We","start":5337.39,"end":5337.55},{"text":"look","start":5337.55,"end":5337.79},{"text":"forward","start":5337.79,"end":5338.15},{"text":"to","start":5338.15,"end":5338.23},{"text":"continue","start":5338.27,"end":5339.07},{"text":"to","start":5339.07,"end":5339.31},{"text":"work","start":5339.31,"end":5339.55},{"text":"on","start":5339.55,"end":5339.63},{"text":"the","start":5339.63,"end":5339.75},{"text":"second","start":5339.75,"end":5340.11},{"text":"protocol","start":5340.11,"end":5340.83},{"text":"as","start":5340.99,"end":5341.11},{"text":"an","start":5341.11,"end":5341.23},{"text":"essential","start":5341.23,"end":5341.79},{"text":"component","start":5341.79,"end":5342.51},{"text":"of","start":5342.51,"end":5342.59},{"text":"the","start":5342.59,"end":5342.67},{"text":"framework","start":5342.67,"end":5343.11},{"text":"convention.","start":5343.11,"end":5343.79}]},{"text":"In the regard of the concept of optionality, Germany supports inclusion of optionality in the protocol.","start":5344.91,"end":5350.83,"topics":[],"words":[{"text":"In","start":5344.91,"end":5345.07},{"text":"the","start":5345.07,"end":5345.15},{"text":"regard","start":5345.15,"end":5345.59},{"text":"of","start":5345.59,"end":5345.71},{"text":"the","start":5345.71,"end":5345.83},{"text":"concept","start":5345.87,"end":5346.43},{"text":"of","start":5346.43,"end":5346.51},{"text":"optionality,","start":5346.51,"end":5347.47},{"text":"Germany","start":5347.47,"end":5347.87},{"text":"supports","start":5347.87,"end":5348.43},{"text":"inclusion","start":5348.43,"end":5348.99},{"text":"of","start":5348.99,"end":5349.23},{"text":"optionality","start":5349.23,"end":5349.91},{"text":"in","start":5349.91,"end":5349.99},{"text":"the","start":5349.99,"end":5350.07},{"text":"protocol.","start":5350.07,"end":5350.83}]},{"text":"In our view, broad participation is essential.","start":5351.23,"end":5354.11,"topics":[],"words":[{"text":"In","start":5351.23,"end":5351.47},{"text":"our","start":5351.47,"end":5351.71},{"text":"view,","start":5351.71,"end":5352.19},{"text":"broad","start":5352.19,"end":5352.47},{"text":"participation","start":5352.47,"end":5353.31},{"text":"is","start":5353.31,"end":5353.47},{"text":"essential.","start":5353.47,"end":5354.11}]},{"text":"Allowing states to opt in or out of mechanism is a pragmatic approach to support that goal by preserving national sovereignty.","start":5354.79,"end":5362.15,"topics":[],"words":[{"text":"Allowing","start":5354.79,"end":5355.11},{"text":"states","start":5355.11,"end":5355.51},{"text":"to","start":5355.51,"end":5355.63},{"text":"opt","start":5355.63,"end":5355.91},{"text":"in","start":5355.91,"end":5356.23},{"text":"or","start":5356.23,"end":5356.47},{"text":"out","start":5356.47,"end":5356.71},{"text":"of","start":5356.71,"end":5356.83},{"text":"mechanism","start":5356.83,"end":5357.43},{"text":"is","start":5357.43,"end":5357.55},{"text":"a","start":5357.55,"end":5357.59},{"text":"pragmatic","start":5357.59,"end":5358.19},{"text":"approach","start":5358.19,"end":5358.63},{"text":"to","start":5358.63,"end":5358.75},{"text":"support","start":5358.75,"end":5359.19},{"text":"that","start":5359.19,"end":5359.43},{"text":"goal","start":5359.43,"end":5359.91},{"text":"by","start":5360.15,"end":5360.31},{"text":"preserving","start":5360.31,"end":5360.91},{"text":"national","start":5360.91,"end":5361.27},{"text":"sovereignty.","start":5361.27,"end":5362.15}]},{"text":"However, to ensure coherence and efficiency, optionality should only be used where appropriate and necessary.","start":5362.79,"end":5368.95,"topics":[],"words":[{"text":"However,","start":5362.79,"end":5363.43},{"text":"to","start":5363.43,"end":5363.63},{"text":"ensure","start":5363.63,"end":5363.99},{"text":"coherence","start":5363.99,"end":5364.71},{"text":"and","start":5364.71,"end":5364.87},{"text":"efficiency,","start":5364.87,"end":5365.59},{"text":"optionality","start":5365.59,"end":5366.23},{"text":"should","start":5366.23,"end":5366.47},{"text":"only","start":5366.47,"end":5366.79},{"text":"be","start":5366.79,"end":5366.91},{"text":"used","start":5366.91,"end":5367.27},{"text":"where","start":5367.27,"end":5367.43},{"text":"appropriate","start":5367.43,"end":5368.07},{"text":"and","start":5368.07,"end":5368.23},{"text":"necessary.","start":5368.23,"end":5368.95}]},{"text":"We should aim for a degree of optionality that allows state to opt in at any time as their capacity and readiness develop.","start":5369.59,"end":5376.31,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"We","start":5369.59,"end":5369.75},{"text":"should","start":5369.75,"end":5369.99},{"text":"aim","start":5369.99,"end":5370.23},{"text":"for","start":5370.23,"end":5370.43},{"text":"a","start":5370.43,"end":5370.47},{"text":"degree","start":5370.47,"end":5370.87},{"text":"of","start":5370.87,"end":5371.03},{"text":"optionality","start":5371.03,"end":5371.67},{"text":"that","start":5371.67,"end":5371.83},{"text":"allows","start":5371.83,"end":5372.23},{"text":"state","start":5372.23,"end":5372.51},{"text":"to","start":5372.51,"end":5372.63},{"text":"opt","start":5372.63,"end":5372.87},{"text":"in","start":5372.87,"end":5373.27},{"text":"at","start":5373.35,"end":5373.51},{"text":"any","start":5373.51,"end":5373.83},{"text":"time","start":5373.83,"end":5374.23},{"text":"as","start":5374.23,"end":5374.35},{"text":"their","start":5374.35,"end":5374.47},{"text":"capacity","start":5374.47,"end":5375.19},{"text":"and","start":5375.19,"end":5375.35},{"text":"readiness","start":5375.35,"end":5375.75},{"text":"develop.","start":5375.75,"end":5376.31}]},{"text":"Please also allow me to share Germany's perspective on the scope and applicability of the protocol.","start":5377.23,"end":5382.71,"topics":[],"words":[{"text":"Please","start":5377.23,"end":5377.43},{"text":"also","start":5377.43,"end":5377.79},{"text":"allow","start":5377.79,"end":5378.03},{"text":"me","start":5378.03,"end":5378.31},{"text":"to","start":5378.31,"end":5378.47},{"text":"share","start":5378.47,"end":5378.71},{"text":"Germany's","start":5378.71,"end":5379.27},{"text":"perspective","start":5379.27,"end":5379.75},{"text":"on","start":5379.75,"end":5379.91},{"text":"the","start":5379.91,"end":5379.99},{"text":"scope","start":5379.99,"end":5380.31},{"text":"and","start":5380.31,"end":5380.47},{"text":"applicability","start":5380.47,"end":5381.51},{"text":"of","start":5381.75,"end":5381.91},{"text":"the","start":5381.91,"end":5381.99},{"text":"protocol.","start":5381.99,"end":5382.71}]},{"text":"In our view, the main issue is the fragmented landscape of numerous parallel mechanisms.","start":5383.31,"end":5388.07,"topics":[],"words":[{"text":"In","start":5383.31,"end":5383.43},{"text":"our","start":5383.43,"end":5383.59},{"text":"view,","start":5383.59,"end":5384.07},{"text":"the","start":5384.07,"end":5384.23},{"text":"main","start":5384.23,"end":5384.47},{"text":"issue","start":5384.47,"end":5384.79},{"text":"is","start":5384.79,"end":5384.87},{"text":"the","start":5384.87,"end":5384.95},{"text":"fragmented","start":5384.95,"end":5385.51},{"text":"landscape","start":5385.51,"end":5386.23},{"text":"of","start":5386.23,"end":5386.35},{"text":"numerous","start":5386.35,"end":5386.87},{"text":"parallel","start":5386.87,"end":5387.27},{"text":"mechanisms.","start":5387.27,"end":5388.07}]},{"text":"Against that background, Workstreams 3 offers an opportunity to create a unified legal basis covering a wide range of mechanisms.","start":5388.55,"end":5396.07,"topics":[],"words":[{"text":"Against","start":5388.55,"end":5388.95},{"text":"that","start":5388.95,"end":5389.07},{"text":"background,","start":5389.07,"end":5389.75},{"text":"Workstreams","start":5389.83,"end":5390.39},{"text":"3","start":5390.39,"end":5390.87},{"text":"offers","start":5390.87,"end":5391.27},{"text":"an","start":5391.27,"end":5391.39},{"text":"opportunity","start":5391.39,"end":5392.03},{"text":"to","start":5392.03,"end":5392.15},{"text":"create","start":5392.15,"end":5392.39},{"text":"a","start":5392.39,"end":5392.43},{"text":"unified","start":5392.47,"end":5393.03},{"text":"legal","start":5393.03,"end":5393.43},{"text":"basis","start":5393.43,"end":5393.99},{"text":"covering","start":5393.99,"end":5394.31},{"text":"a","start":5394.31,"end":5394.39},{"text":"wide","start":5394.39,"end":5394.79},{"text":"range","start":5394.79,"end":5395.15},{"text":"of","start":5395.15,"end":5395.27},{"text":"mechanisms.","start":5395.27,"end":5396.07}]},{"text":"We support embedding both dispute prevention and resolution mechanisms in this single instrument.","start":5396.71,"end":5402.55,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."}],"words":[{"text":"We","start":5396.71,"end":5396.87},{"text":"support","start":5396.87,"end":5397.39},{"text":"embedding","start":5397.39,"end":5397.83},{"text":"both","start":5397.83,"end":5398.11},{"text":"dispute","start":5398.23,"end":5398.95},{"text":"prevention","start":5398.95,"end":5399.59},{"text":"and","start":5399.59,"end":5399.75},{"text":"resolution","start":5399.75,"end":5400.27},{"text":"mechanisms","start":5400.27,"end":5400.95},{"text":"in","start":5401.19,"end":5401.35},{"text":"this","start":5401.35,"end":5401.55},{"text":"single","start":5401.55,"end":5401.83},{"text":"instrument.","start":5401.83,"end":5402.55}]},{"text":"This may include risk assessment procedures, simultaneous as well as joint audits, advance pricing agreements, mutual agreement procedures and MIT arbitration.","start":5403.35,"end":5414.15,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."},{"key":"administrative-cooperation","label":"Administrative Cooperation and Information Sharing","description":"Several statements emphasized cooperation between tax administrations as a practical way to prevent and manage disputes. Examples included joint or simultaneous audits, exchange of information, access to international reporting, single-window reporting, and other forms of coordinated tax administration."},{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. Concerns included long delays, limited access, lack of obligation to reach agreement, and uneven usefulness for countries with weaker treaty networks."},{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."}],"words":[{"text":"This","start":5403.35,"end":5403.51},{"text":"may","start":5403.51,"end":5403.67},{"text":"include","start":5403.67,"end":5404.23},{"text":"risk","start":5404.23,"end":5404.63},{"text":"assessment","start":5404.71,"end":5405.23},{"text":"procedures,","start":5405.23,"end":5406.07},{"text":"simultaneous","start":5406.07,"end":5407.03},{"text":"as","start":5407.03,"end":5407.19},{"text":"well","start":5407.19,"end":5407.35},{"text":"as","start":5407.39,"end":5407.51},{"text":"joint","start":5407.51,"end":5407.83},{"text":"audits,","start":5407.83,"end":5408.39},{"text":"advance","start":5408.71,"end":5409.11},{"text":"pricing","start":5409.11,"end":5409.99},{"text":"agreements,","start":5409.99,"end":5410.71},{"text":"mutual","start":5410.71,"end":5411.07},{"text":"agreement","start":5411.07,"end":5411.51},{"text":"procedures","start":5411.51,"end":5412.31},{"text":"and","start":5412.63,"end":5412.87},{"text":"MIT","start":5412.87,"end":5413.35},{"text":"arbitration.","start":5413.35,"end":5414.15}]},{"text":"Beyond that, we believe that provisions should not be limited to disputes arising under the Framework Convention and its protocols.","start":5414.95,"end":5421.67,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"Beyond","start":5414.95,"end":5415.43},{"text":"that,","start":5415.43,"end":5415.83},{"text":"we","start":5415.83,"end":5415.99},{"text":"believe","start":5415.99,"end":5416.39},{"text":"that","start":5416.39,"end":5416.55},{"text":"provisions","start":5416.55,"end":5417.11},{"text":"should","start":5417.11,"end":5417.27},{"text":"not","start":5417.27,"end":5417.55},{"text":"be","start":5417.55,"end":5417.67},{"text":"limited","start":5417.67,"end":5418.07},{"text":"to","start":5418.07,"end":5418.23},{"text":"disputes","start":5418.23,"end":5418.71},{"text":"arising","start":5418.71,"end":5419.23},{"text":"under","start":5419.23,"end":5419.47},{"text":"the","start":5419.47,"end":5419.59},{"text":"Framework","start":5419.59,"end":5420.03},{"text":"Convention","start":5420.03,"end":5420.63},{"text":"and","start":5420.63,"end":5420.83},{"text":"its","start":5420.83,"end":5420.95},{"text":"protocols.","start":5420.95,"end":5421.67}]},{"text":"We support a broad application of the protocol's provision.","start":5422.31,"end":5425.43,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"We","start":5422.31,"end":5422.43},{"text":"support","start":5422.43,"end":5422.83},{"text":"a","start":5422.83,"end":5422.87},{"text":"broad","start":5422.87,"end":5423.23},{"text":"application","start":5423.23,"end":5423.83},{"text":"of","start":5423.83,"end":5423.91},{"text":"the","start":5423.91,"end":5424.03},{"text":"protocol's","start":5424.03,"end":5424.71},{"text":"provision.","start":5424.71,"end":5425.43}]},{"text":"Therefore, Germany advocates for a protocol to also be applicable to tax treaties and similar tax-related instruments.","start":5425.99,"end":5434.47,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."},{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. Many delegates saw a need for a multilateral framework or protocol-based mechanism to address these gaps and reduce unresolved double taxation."}],"words":[{"text":"Therefore,","start":5425.99,"end":5426.39},{"text":"Germany","start":5426.39,"end":5426.79},{"text":"advocates","start":5426.87,"end":5428.31},{"text":"for","start":5428.31,"end":5428.47},{"text":"a","start":5428.47,"end":5428.51},{"text":"protocol","start":5428.51,"end":5429.19},{"text":"to","start":5429.59,"end":5429.71},{"text":"also","start":5429.71,"end":5430.07},{"text":"be","start":5430.07,"end":5430.23},{"text":"applicable","start":5430.23,"end":5430.91},{"text":"to","start":5430.95,"end":5431.35},{"text":"tax","start":5431.35,"end":5431.91},{"text":"treaties","start":5431.91,"end":5432.39},{"text":"and","start":5432.39,"end":5432.55},{"text":"similar","start":5432.55,"end":5432.87},{"text":"tax-related","start":5432.87,"end":5433.75},{"text":"instruments.","start":5433.75,"end":5434.47}]},{"text":"Thank 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Leone.","start":5439.99,"end":5442.31,"topics":[],"words":[{"text":"I","start":5439.99,"end":5440.07},{"text":"am","start":5440.07,"end":5440.27},{"text":"happy","start":5440.27,"end":5440.47},{"text":"to","start":5440.47,"end":5440.55},{"text":"give","start":5440.55,"end":5440.71},{"text":"the","start":5440.71,"end":5440.87},{"text":"floor","start":5440.87,"end":5441.11},{"text":"now","start":5441.11,"end":5441.27},{"text":"to","start":5441.27,"end":5441.47},{"text":"Sierra","start":5441.47,"end":5441.83},{"text":"Leone.","start":5441.83,"end":5442.31}]},{"text":"Sierra Leone, please, followed by Honduras.","start":5442.39,"end":5444.87,"topics":[],"words":[{"text":"Sierra","start":5442.39,"end":5442.63},{"text":"Leone,","start":5442.63,"end":5442.95},{"text":"please,","start":5442.95,"end":5443.27},{"text":"followed","start":5443.27,"end":5443.59},{"text":"by","start":5443.59,"end":5443.99},{"text":"Honduras.","start":5444.31,"end":5444.87}]}]}],"speaker":{"affiliation":"DEU","group":null,"function":"Co-lead","affiliation_full":"Germany"}},{"statement_number":44,"start":5444.87,"pageUrl":"/ru/asset/k1h/k1h3qyhyzu?lang=en&t=1:30:45","paragraphs":[{"sentences":[{"text":"Thank you very much, co-chair.","start":5444.87,"end":5448.07,"topics":[],"words":[{"text":"Thank","start":5444.87,"end":5445.03},{"text":"you","start":5445.99,"end":5446.07},{"text":"very","start":5446.15,"end":5446.31},{"text":"much,","start":5446.31,"end":5446.71},{"text":"co-chair.","start":5447.51,"end":5448.07}]}]},{"sentences":[{"text":"And I also want to thank all the delegates for the diverse presentations given so far with regards to issues on 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Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"In","start":5599.07,"end":5599.31},{"text":"general,","start":5599.31,"end":5599.87},{"text":"developing","start":5600.27,"end":5600.75},{"text":"countries","start":5600.75,"end":5601.39},{"text":"are","start":5601.39,"end":5601.59},{"text":"more","start":5601.59,"end":5601.79},{"text":"cautious","start":5601.79,"end":5602.35},{"text":"with","start":5602.35,"end":5602.47},{"text":"regard","start":5602.47,"end":5602.71},{"text":"to","start":5602.71,"end":5602.83},{"text":"these","start":5602.83,"end":5602.99},{"text":"kinds","start":5602.99,"end":5603.27},{"text":"of","start":5603.27,"end":5603.39},{"text":"mechanisms.","start":5603.39,"end":5604.11}]},{"text":"Our position is experienced by negative experiences that we've had in the past with investment Uh, arbitrations, for example, uh, and bilateral investment agreements and other kinds of things.","start":5604.51,"end":5615.47,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. 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Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."}],"words":[{"text":"expressed","start":5643.99,"end":5644.47},{"text":"with","start":5644.47,"end":5644.63},{"text":"regard","start":5644.63,"end":5644.87},{"text":"to","start":5644.87,"end":5645.03},{"text":"transparency,","start":5645.03,"end":5645.79},{"text":"for","start":5645.79,"end":5645.95},{"text":"example,","start":5645.95,"end":5646.47},{"text":"fair","start":5646.63,"end":5646.95},{"text":"composition","start":5646.95,"end":5647.55},{"text":"of","start":5647.55,"end":5647.63},{"text":"the","start":5647.63,"end":5647.75},{"text":"panels","start":5647.75,"end":5648.39},{"text":"to","start":5649.59,"end":5649.99},{"text":"ensure","start":5649.99,"end":5650.55},{"text":"that","start":5650.55,"end":5650.67},{"text":"there","start":5650.67,"end":5650.95},{"text":"are","start":5650.95,"end":5651.03},{"text":"equal","start":5651.03,"end":5651.59},{"text":"and","start":5651.87,"end":5652.07},{"text":"impartial","start":5652.07,"end":5652.55},{"text":"conditions.","start":5652.55,"end":5653.19}]},{"text":"When it comes to Honduras, currently we have a convention to avoid double taxation, and that's very important with regard to the legal basis that is used for these tools.","start":5653.19,"end":5663.91,"topics":[{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. 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Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."}],"words":[{"text":"We","start":5672.75,"end":5672.87},{"text":"believe","start":5672.87,"end":5673.15},{"text":"that","start":5673.15,"end":5673.39},{"text":"prevention","start":5673.39,"end":5673.95},{"text":"of","start":5673.95,"end":5674.11},{"text":"disputes","start":5674.11,"end":5674.75},{"text":"should","start":5674.75,"end":5674.95},{"text":"be","start":5674.95,"end":5675.15},{"text":"a","start":5675.15,"end":5675.19},{"text":"fundamental","start":5675.19,"end":5675.79},{"text":"pillar","start":5675.79,"end":5676.15},{"text":"of","start":5676.15,"end":5676.27},{"text":"the","start":5676.27,"end":5676.35},{"text":"protocol","start":5676.35,"end":5676.99},{"text":"and","start":5677.51,"end":5677.79},{"text":"that","start":5678.51,"end":5678.63},{"text":"we","start":5678.63,"end":5678.71},{"text":"should","start":5678.71,"end":5678.83},{"text":"look","start":5678.83,"end":5678.95},{"text":"at","start":5678.95,"end":5679.03},{"text":"various","start":5679.03,"end":5679.39},{"text":"alternatives","start":5679.39,"end":5680.19},{"text":"that","start":5680.35,"end":5680.59},{"text":"will","start":5680.59,"end":5680.75},{"text":"help","start":5680.75,"end":5681.15},{"text":"taxpayers","start":5681.15,"end":5681.71},{"text":"and","start":5681.71,"end":5681.83},{"text":"tax","start":5681.83,"end":5682.03},{"text":"administrations.","start":5682.03,"end":5682.83}]},{"text":"Finally, we believe that any mechanism that's included in the protocol should be mandatory for countries that sign up to that protocol.","start":5682.83,"end":5690.19,"topics":[],"words":[{"text":"Finally,","start":5682.83,"end":5683.15},{"text":"we","start":5683.15,"end":5683.31},{"text":"believe","start":5683.31,"end":5683.55},{"text":"that","start":5683.55,"end":5683.71},{"text":"any","start":5683.71,"end":5684.03},{"text":"mechanism","start":5684.19,"end":5684.67},{"text":"that's","start":5684.67,"end":5684.95},{"text":"included","start":5684.95,"end":5685.31},{"text":"in","start":5685.31,"end":5685.39},{"text":"the","start":5685.39,"end":5685.47},{"text":"protocol","start":5685.47,"end":5686.03},{"text":"should","start":5686.19,"end":5686.59},{"text":"be","start":5686.59,"end":5686.83},{"text":"mandatory","start":5686.83,"end":5687.39},{"text":"for","start":5687.39,"end":5687.71},{"text":"countries","start":5687.71,"end":5688.19},{"text":"that","start":5688.19,"end":5688.35},{"text":"sign","start":5688.35,"end":5688.75},{"text":"up","start":5688.75,"end":5688.91},{"text":"to","start":5688.91,"end":5689.15},{"text":"that","start":5689.15,"end":5689.47},{"text":"protocol.","start":5689.47,"end":5690.19}]},{"text":"That will make it easier to solve disputes in the future.","start":5691.15,"end":5694.35,"topics":[],"words":[{"text":"That","start":5691.15,"end":5691.43},{"text":"will","start":5691.43,"end":5691.55},{"text":"make","start":5691.55,"end":5691.79},{"text":"it","start":5691.79,"end":5692.19},{"text":"easier","start":5692.19,"end":5692.67},{"text":"to","start":5692.67,"end":5692.79},{"text":"solve","start":5692.79,"end":5693.15},{"text":"disputes","start":5693.15,"end":5693.63},{"text":"in","start":5693.63,"end":5693.71},{"text":"the","start":5693.71,"end":5693.87},{"text":"future.","start":5693.87,"end":5694.35}]},{"text":"And we also believe that the protocol should address prevention and dispute resolution mechanisms with regard to cross-border transactions?","start":5694.95,"end":5704.35,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."},{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. 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Ghana.","start":5714.05,"end":5718.33,"topics":[],"words":[{"text":"The","start":5714.05,"end":5714.21},{"text":"floor","start":5714.21,"end":5714.45},{"text":"is","start":5714.45,"end":5714.61},{"text":"now","start":5714.61,"end":5714.77},{"text":"Senegal,","start":5714.77,"end":5715.25},{"text":"followed","start":5715.41,"end":5715.69},{"text":"by","start":5715.69,"end":5716.29},{"text":"Ghana.","start":5716.85,"end":5718.33}]},{"text":"Senegal, please go first.","start":5722.29,"end":5723.61,"topics":[],"words":[{"text":"Senegal,","start":5722.29,"end":5722.93},{"text":"please","start":5722.93,"end":5723.17},{"text":"go","start":5723.17,"end":5723.33},{"text":"first.","start":5723.33,"end":5723.61}]}]}],"speaker":{"affiliation":"DEU","group":null,"function":"Co-lead","affiliation_full":"Germany"}},{"statement_number":48,"start":5728.53,"pageUrl":"/ru/asset/k1h/k1h3qyhyzu?lang=en&t=1:35:29","paragraphs":[{"sentences":[{"text":"Good morning, dear 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think that this initiative should be carried forward in work to come.","start":5755.27,"end":5761.07,"topics":[],"words":[{"text":"I","start":5755.27,"end":5755.43},{"text":"think","start":5755.43,"end":5755.59},{"text":"that","start":5755.59,"end":5755.71},{"text":"this","start":5755.71,"end":5756.07},{"text":"initiative","start":5756.23,"end":5757.03},{"text":"should","start":5757.59,"end":5758.07},{"text":"be","start":5758.07,"end":5758.39},{"text":"carried","start":5758.39,"end":5758.75},{"text":"forward","start":5758.75,"end":5759.35},{"text":"in","start":5759.83,"end":5760.19},{"text":"work","start":5760.19,"end":5760.59},{"text":"to","start":5760.59,"end":5760.67},{"text":"come.","start":5760.67,"end":5761.07}]},{"text":"Senegal has already aligned itself with comments or has already sent comments in writing which, rather we endorse the statement by Ghana on behalf of the African 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believes that Chief importance should be given to the settlement of disputes.","start":5780.27,"end":5788.91,"topics":[{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. 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take this as an opportunity to for an ask.","start":6136.47,"end":6140.11,"topics":[],"words":[{"text":"I","start":6136.47,"end":6136.71},{"text":"take","start":6136.71,"end":6136.87},{"text":"this","start":6136.87,"end":6137.11},{"text":"as","start":6137.11,"end":6137.23},{"text":"an","start":6137.23,"end":6137.35},{"text":"opportunity","start":6137.35,"end":6138.39},{"text":"to","start":6138.59,"end":6138.71},{"text":"for","start":6139.43,"end":6139.67},{"text":"an","start":6139.75,"end":6139.95},{"text":"ask.","start":6139.95,"end":6140.11}]},{"text":"So I would advocate that we make a try to make a clear distinction today and tomorrow between the issues themselves and what we aim to achieve or what we aim to avoid with the 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maybe not now, maybe rather in Nairobi in our next session, as was presented at the beginning, so we will on the basis of this session's 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that, thank you very much.","start":6250.67,"end":6251.63,"topics":[],"words":[{"text":"With","start":6250.67,"end":6250.83},{"text":"that,","start":6250.83,"end":6251.03},{"text":"thank","start":6251.03,"end":6251.19},{"text":"you","start":6251.19,"end":6251.27},{"text":"very","start":6251.27,"end":6251.43},{"text":"much.","start":6251.43,"end":6251.63}]},{"text":"I would like to give the floor now finally to Portugal, followed by 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agree and we recognize that probably this is the best approach that we can have to this protocol, having in mind that right now we are facing some difficulties related with some entrust in relation to some mechanisms and also with different capacities between member states.","start":6373.31,"end":6396.87,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax 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I hope that during this process and during the period that the protocol will be enforced, this situation will somehow be 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I believe that the optionality will somehow allow this and in this sense we think that it's a promising approach to this 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me just share with the membership some thoughts in respect of if this protocol should aim to solve tax disputes that are generated or derived from what is not a common and shared legal basis.","start":6429.35,"end":6452.47,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."},{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. Many delegates saw a need for a multilateral framework or protocol-based mechanism to address these gaps and reduce unresolved double taxation."}],"words":[{"text":"Let","start":6429.35,"end":6429.75},{"text":"me","start":6429.75,"end":6429.91},{"text":"just","start":6430.55,"end":6431.03},{"text":"share","start":6431.35,"end":6431.75},{"text":"with","start":6432.07,"end":6432.35},{"text":"the","start":6432.35,"end":6432.43},{"text":"membership","start":6432.43,"end":6432.91},{"text":"some","start":6432.91,"end":6433.11},{"text":"thoughts","start":6433.11,"end":6433.43},{"text":"in","start":6433.43,"end":6433.55},{"text":"respect","start":6433.55,"end":6434.15},{"text":"of","start":6434.15,"end":6434.39},{"text":"if","start":6435.11,"end":6435.19},{"text":"this","start":6435.19,"end":6435.43},{"text":"protocol","start":6435.43,"end":6436.07},{"text":"should","start":6436.15,"end":6436.63},{"text":"aim","start":6437.43,"end":6437.83},{"text":"to","start":6438.55,"end":6439.03},{"text":"solve","start":6439.91,"end":6440.39},{"text":"tax","start":6440.39,"end":6440.99},{"text":"disputes","start":6440.99,"end":6441.59},{"text":"that","start":6442.47,"end":6443.03},{"text":"are","start":6443.75,"end":6444.15},{"text":"generated","start":6444.55,"end":6445.35},{"text":"or","start":6445.67,"end":6445.79},{"text":"derived","start":6445.79,"end":6446.31},{"text":"from","start":6446.39,"end":6446.95},{"text":"what","start":6449.11,"end":6449.51},{"text":"is","start":6449.51,"end":6449.67},{"text":"not","start":6449.67,"end":6449.99},{"text":"a","start":6450.31,"end":6450.35},{"text":"common","start":6450.35,"end":6450.79},{"text":"and","start":6450.79,"end":6450.99},{"text":"shared","start":6450.99,"end":6451.43},{"text":"legal","start":6451.51,"end":6451.91},{"text":"basis.","start":6451.91,"end":6452.47}]},{"text":"In this particular, we pretty much agree and support what has been said by the distinguished representative of Canada and supported also by the distinguished representative of Austria.","start":6454.67,"end":6466.27,"topics":[],"words":[{"text":"In","start":6454.67,"end":6456.43},{"text":"this","start":6456.63,"end":6456.99},{"text":"particular,","start":6456.99,"end":6457.63},{"text":"we","start":6457.63,"end":6458.11},{"text":"pretty","start":6458.11,"end":6458.39},{"text":"much","start":6458.39,"end":6458.59},{"text":"agree","start":6458.59,"end":6459.07},{"text":"and","start":6459.39,"end":6459.59},{"text":"support","start":6459.59,"end":6460.07},{"text":"what","start":6460.07,"end":6460.35},{"text":"has","start":6460.35,"end":6460.51},{"text":"been","start":6460.51,"end":6460.75},{"text":"said","start":6460.75,"end":6461.03},{"text":"by","start":6461.03,"end":6461.15},{"text":"the","start":6461.15,"end":6461.23},{"text":"distinguished","start":6461.23,"end":6461.79},{"text":"representative","start":6461.79,"end":6462.43},{"text":"of","start":6462.43,"end":6462.51},{"text":"Canada","start":6462.51,"end":6463.15},{"text":"and","start":6463.19,"end":6463.59},{"text":"supported","start":6463.59,"end":6464.07},{"text":"also","start":6464.07,"end":6464.35},{"text":"by","start":6464.35,"end":6464.59},{"text":"the","start":6464.59,"end":6464.67},{"text":"distinguished","start":6464.67,"end":6465.15},{"text":"representative","start":6465.15,"end":6465.79},{"text":"of","start":6465.79,"end":6465.91},{"text":"Austria.","start":6465.91,"end":6466.27}]},{"text":"We believe that we have here a problem.","start":6467.39,"end":6469.71,"topics":[],"words":[{"text":"We","start":6467.39,"end":6467.51},{"text":"believe","start":6467.51,"end":6467.79},{"text":"that","start":6467.79,"end":6468.03},{"text":"we","start":6468.03,"end":6468.15},{"text":"have","start":6468.15,"end":6468.35},{"text":"here","start":6468.35,"end":6468.75},{"text":"a","start":6469.07,"end":6469.15},{"text":"problem.","start":6469.15,"end":6469.71}]},{"text":"In fact, it is quite difficult to solve these kind of situations when we don't have a common and shared legal basis.","start":6470.07,"end":6479.63,"topics":[{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. 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of mechanism including to potential double taxation arising from future protocols, but protocol two should be limited to resolving cross-border disputes since domestic disputes are matters of its jurisdiction sovereignty.","start":6964.23,"end":6985.83,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. 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Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."}],"words":[{"text":"And","start":6998.35,"end":6998.47},{"text":"in","start":6999.75,"end":7000.15},{"text":"terms","start":7000.15,"end":7000.47},{"text":"of","start":7000.47,"end":7000.63},{"text":"mandatory","start":7000.63,"end":7001.59},{"text":"arbitration,","start":7001.99,"end":7002.95},{"text":"Korea","start":7002.95,"end":7003.31},{"text":"does","start":7003.31,"end":7003.59},{"text":"not","start":7003.59,"end":7003.75},{"text":"currently","start":7003.75,"end":7004.55},{"text":"implement","start":7004.55,"end":7005.35},{"text":"such","start":7005.35,"end":7005.55},{"text":"a","start":7005.55,"end":7005.59},{"text":"system","start":7005.59,"end":7006.39},{"text":"and","start":7006.71,"end":7006.87},{"text":"has","start":7006.87,"end":7007.27},{"text":"some","start":7007.27,"end":7007.43},{"text":"concerns","start":7007.43,"end":7007.99},{"text":"about","start":7007.99,"end":7008.39},{"text":"its","start":7008.39,"end":7008.63},{"text":"effectiveness.","start":7008.67,"end":7009.67}]},{"text":"should arbitration be included in the protocol, we believe it is important that the option to make a reservation to that provision be ensured, at least based on our current position.","start":7010.43,"end":7025.55,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. 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afternoon.","start":7037.67,"end":7042.87,"topics":[],"words":[{"text":"Thank","start":7037.67,"end":7037.83},{"text":"you,","start":7037.83,"end":7038.07},{"text":"thank","start":7038.27,"end":7038.47},{"text":"you,","start":7038.47,"end":7038.63},{"text":"Chair,","start":7038.63,"end":7039.11},{"text":"and","start":7039.35,"end":7039.83},{"text":"good","start":7040.31,"end":7040.47},{"text":"morning,","start":7040.47,"end":7040.79},{"text":"everyone,","start":7040.79,"end":7041.35},{"text":"or","start":7041.67,"end":7041.87},{"text":"rather,","start":7041.87,"end":7042.15},{"text":"good","start":7042.15,"end":7042.27},{"text":"afternoon.","start":7042.31,"end":7042.87}]},{"text":"As this is my first time taking the floor, I would like to thank the co-leads, in particular, in this case, Germany and Jamaica, and also the Chair and the Secretariat for all their hard 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regards to the three questions before us, the Bahamas wishes to emphasize a critical dimension that we believe deserves explicit inclusion in protocol two, which revolves around state to state dispute resolution mechanisms.","start":7057.59,"end":7073.79,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. 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current blacklisting regime creates systemic instability in our international tax framework.","start":7109.23,"end":7116.03,"topics":[],"words":[{"text":"The","start":7109.23,"end":7109.39},{"text":"current","start":7109.39,"end":7109.79},{"text":"blacklisting","start":7109.79,"end":7110.59},{"text":"regime","start":7110.67,"end":7111.15},{"text":"creates","start":7111.15,"end":7111.59},{"text":"systemic","start":7111.59,"end":7112.11},{"text":"instability","start":7112.11,"end":7112.91},{"text":"in","start":7113.47,"end":7114.03},{"text":"our","start":7114.03,"end":7114.43},{"text":"international","start":7114.43,"end":7115.15},{"text":"tax","start":7115.15,"end":7115.47},{"text":"framework.","start":7115.47,"end":7116.03}]},{"text":"When jurisdictions are unilaterally designated as non-cooperative without due process, or clear recourse mechanisms, it undermines the multilateral principles we seek to 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the Bahamas strongly emphasizes that the dispute resolution protocol should address disputes between states with the overarching principle that unilateral dispute resolution mechanisms by states are not acceptable.","start":7130.95,"end":7146.71,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. 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thank you, Chair.","start":7146.95,"end":7148.55,"topics":[],"words":[{"text":"I","start":7146.95,"end":7147.11},{"text":"thank","start":7147.11,"end":7147.35},{"text":"you,","start":7147.35,"end":7147.51},{"text":"Chair.","start":7148.23,"end":7148.55}]}]}],"speaker":{"affiliation":"BHS","group":null,"function":null,"affiliation_full":"Bahamas"}},{"statement_number":60,"start":7157.11,"pageUrl":"/ru/asset/k1h/k1h3qyhyzu?lang=en&t=1:59:18","paragraphs":[{"sentences":[{"text":"Thank you very much.","start":7157.11,"end":7157.79,"topics":[],"words":[{"text":"Thank","start":7157.11,"end":7157.27},{"text":"you","start":7157.27,"end":7157.35},{"text":"very","start":7157.35,"end":7157.59},{"text":"much.","start":7157.59,"end":7157.79}]},{"text":"That was kind of a clear statement.","start":7158.39,"end":7162.51,"topics":[],"words":[{"text":"That","start":7158.39,"end":7158.55},{"text":"was","start":7158.55,"end":7159.03},{"text":"kind","start":7160.39,"end":7160.59},{"text":"of","start":7160.59,"end":7160.67},{"text":"a","start":7160.67,"end":7160.71},{"text":"clear","start":7160.71,"end":7161.19},{"text":"statement.","start":7161.99,"end":7162.51}]},{"text":"Thank you for that.","start":7162.51,"end":7163.19,"topics":[],"words":[{"text":"Thank","start":7162.51,"end":7162.75},{"text":"you","start":7162.75,"end":7162.83},{"text":"for","start":7162.83,"end":7162.95},{"text":"that.","start":7162.99,"end":7163.19}]},{"text":"The floor is now India's.","start":7164.55,"end":7166.15,"topics":[],"words":[{"text":"The","start":7164.55,"end":7164.71},{"text":"floor","start":7164.71,"end":7164.99},{"text":"is","start":7164.99,"end":7165.11},{"text":"now","start":7165.11,"end":7165.67},{"text":"India's.","start":7165.67,"end":7166.15}]},{"text":"India, 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comment on the second protocol on the prevention and resolution of tax disputes pertain to tax disputes arising specifically in the context of international taxation and transfer pricing matters for cross-border transactions only.","start":7181.31,"end":7196.35,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. 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This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"Based","start":7239.43,"end":7239.71},{"text":"on","start":7239.71,"end":7239.83},{"text":"our","start":7239.83,"end":7239.99},{"text":"experience,","start":7239.99,"end":7240.95},{"text":"we","start":7241.11,"end":7241.35},{"text":"believe","start":7241.35,"end":7241.67},{"text":"that","start":7241.67,"end":7241.87},{"text":"the","start":7241.87,"end":7242.03},{"text":"most","start":7242.03,"end":7242.39},{"text":"effective","start":7242.39,"end":7242.91},{"text":"and","start":7242.91,"end":7243.03},{"text":"principled","start":7243.03,"end":7243.59},{"text":"means","start":7243.59,"end":7243.99},{"text":"of","start":7243.99,"end":7244.15},{"text":"resolving","start":7244.15,"end":7244.63},{"text":"tax","start":7244.63,"end":7245.03},{"text":"disputes","start":7245.03,"end":7245.67},{"text":"is","start":7246.23,"end":7246.39},{"text":"through","start":7246.39,"end":7246.55},{"text":"bilateral","start":7246.55,"end":7247.11},{"text":"cooperation","start":7247.11,"end":7247.67},{"text":"between","start":7247.67,"end":7248.07},{"text":"sovereign","start":7248.07,"end":7248.47},{"text":"states.","start":7248.47,"end":7249.03}]},{"text":"However, in situations where no bilateral tax treaty or dispute resolution framework exists, India acknowledges the need for an alternative multilateral solution.","start":7250.63,"end":7259.91,"topics":[{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. 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Many delegates saw a need for a multilateral framework or protocol-based mechanism to address these gaps and reduce unresolved double taxation."},{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. Concerns included long delays, limited access, lack of obligation to reach agreement, and uneven usefulness for countries with weaker treaty networks."}],"words":[{"text":"A","start":7260.95,"end":7261.03},{"text":"protocol","start":7261.03,"end":7261.67},{"text":"based","start":7261.67,"end":7262.07},{"text":"on","start":7262.07,"end":7262.19},{"text":"a","start":7262.19,"end":7262.23},{"text":"multilateral","start":7262.23,"end":7262.95},{"text":"instrument","start":7262.95,"end":7263.43},{"text":"approach","start":7263.43,"end":7263.91},{"text":"could","start":7263.91,"end":7264.15},{"text":"serve","start":7264.15,"end":7264.43},{"text":"this","start":7264.43,"end":7264.63},{"text":"purpose","start":7264.63,"end":7265.11},{"text":"by","start":7265.11,"end":7265.23},{"text":"establishing","start":7265.23,"end":7265.91},{"text":"a","start":7265.91,"end":7265.99},{"text":"framework","start":7265.99,"end":7266.63},{"text":"for","start":7266.63,"end":7266.79},{"text":"jurisdictions","start":7266.83,"end":7267.51},{"text":"that","start":7267.51,"end":7267.75},{"text":"are","start":7267.75,"end":7267.83},{"text":"signatories","start":7267.83,"end":7268.47},{"text":"to","start":7268.47,"end":7268.79},{"text":"the","start":7269.27,"end":7269.31},{"text":"instrument","start":7269.31,"end":7270.15},{"text":"and","start":7270.47,"end":7270.63},{"text":"such","start":7270.63,"end":7270.87},{"text":"a","start":7270.87,"end":7270.95},{"text":"mechanism","start":7270.95,"end":7271.55},{"text":"could","start":7271.55,"end":7271.75},{"text":"enable","start":7271.79,"end":7272.23},{"text":"competent","start":7272.23,"end":7272.79},{"text":"authorities","start":7272.79,"end":7273.51},{"text":"to","start":7273.51,"end":7273.63},{"text":"resolve","start":7273.63,"end":7274.23},{"text":"cross-border","start":7274.63,"end":7275.31},{"text":"tax","start":7275.31,"end":7275.59},{"text":"disputes","start":7275.59,"end":7276.15},{"text":"in","start":7276.15,"end":7276.39},{"text":"a","start":7276.39,"end":7276.43},{"text":"manner","start":7276.43,"end":7276.87},{"text":"similar","start":7276.87,"end":7277.31},{"text":"to","start":7277.31,"end":7277.43},{"text":"the","start":7277.43,"end":7277.55},{"text":"bilateral","start":7277.55,"end":7278.07},{"text":"map","start":7278.07,"end":7278.35},{"text":"process","start":7278.35,"end":7278.95},{"text":"but","start":7279.27,"end":7279.55},{"text":"under","start":7279.55,"end":7279.87},{"text":"a","start":7279.87,"end":7279.91},{"text":"shared","start":7279.91,"end":7280.27},{"text":"multilateral","start":7280.27,"end":7280.95},{"text":"agreement.","start":7280.95,"end":7281.63}]},{"text":"Importantly, because this mechanism would function through government to government negotiations without involving independent third party adjudication, it would avoid the risk of taxpayer forum shopping and thereby preserve the fairness and integrity of the process.","start":7283.19,"end":7299.47,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."}],"words":[{"text":"Importantly,","start":7283.19,"end":7283.99},{"text":"because","start":7283.99,"end":7284.39},{"text":"this","start":7284.39,"end":7284.63},{"text":"mechanism","start":7284.63,"end":7285.19},{"text":"would","start":7285.19,"end":7285.35},{"text":"function","start":7285.35,"end":7285.91},{"text":"through","start":7285.91,"end":7286.07},{"text":"government","start":7286.07,"end":7286.51},{"text":"to","start":7286.51,"end":7286.59},{"text":"government","start":7286.59,"end":7286.99},{"text":"negotiations","start":7286.99,"end":7288.07},{"text":"without","start":7288.39,"end":7288.95},{"text":"involving","start":7288.95,"end":7289.59},{"text":"independent","start":7289.59,"end":7290.31},{"text":"third","start":7290.31,"end":7290.55},{"text":"party","start":7290.55,"end":7290.95},{"text":"adjudication,","start":7290.95,"end":7291.99},{"text":"it","start":7292.31,"end":7292.47},{"text":"would","start":7292.47,"end":7292.63},{"text":"avoid","start":7292.63,"end":7293.07},{"text":"the","start":7293.07,"end":7293.19},{"text":"risk","start":7293.19,"end":7293.59},{"text":"of","start":7293.59,"end":7293.75},{"text":"taxpayer","start":7293.75,"end":7294.63},{"text":"forum","start":7295.39,"end":7295.63},{"text":"shopping","start":7295.63,"end":7296.19},{"text":"and","start":7296.19,"end":7296.39},{"text":"thereby","start":7296.39,"end":7296.83},{"text":"preserve","start":7296.83,"end":7297.23},{"text":"the","start":7297.23,"end":7297.35},{"text":"fairness","start":7297.35,"end":7297.87},{"text":"and","start":7297.87,"end":7298.03},{"text":"integrity","start":7298.03,"end":7298.63},{"text":"of","start":7298.63,"end":7298.75},{"text":"the","start":7298.75,"end":7298.83},{"text":"process.","start":7298.83,"end":7299.47}]},{"text":"We reiterate our longstanding and principled opposition to arbitration as a means of resolving international tax disputes.","start":7300.99,"end":7307.95,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. 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Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."},{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."}],"words":[{"text":"The","start":7309.07,"end":7309.19},{"text":"lack","start":7309.19,"end":7309.51},{"text":"of","start":7309.51,"end":7309.63},{"text":"capacity","start":7309.63,"end":7310.27},{"text":"and","start":7310.27,"end":7310.39},{"text":"expertise","start":7310.39,"end":7310.95},{"text":"in","start":7310.95,"end":7311.07},{"text":"many","start":7311.07,"end":7311.31},{"text":"developing","start":7311.31,"end":7311.79},{"text":"countries","start":7311.79,"end":7312.35},{"text":"makes","start":7312.35,"end":7312.67},{"text":"arbitration","start":7312.67,"end":7313.39},{"text":"particularly","start":7313.39,"end":7313.95},{"text":"challenging","start":7313.95,"end":7314.67},{"text":"and","start":7315.15,"end":7315.39},{"text":"may","start":7315.39,"end":7315.55},{"text":"lead","start":7315.55,"end":7315.79},{"text":"to","start":7315.79,"end":7316.03},{"text":"unfair","start":7316.03,"end":7316.51},{"text":"outcomes","start":7316.51,"end":7317.15},{"text":"in","start":7317.15,"end":7317.27},{"text":"disputes","start":7317.27,"end":7317.87},{"text":"with","start":7317.87,"end":7318.03},{"text":"more","start":7318.03,"end":7318.35},{"text":"experienced","start":7318.35,"end":7319.07},{"text":"nations.","start":7319.07,"end":7319.79}]},{"text":"Tax matters are central to a country's public policy and private arbitrators may not be adequately positioned to safeguard these fundamental interests.","start":7321.71,"end":7331.39,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."}],"words":[{"text":"Tax","start":7321.71,"end":7321.99},{"text":"matters","start":7321.99,"end":7322.55},{"text":"are","start":7322.55,"end":7322.79},{"text":"central","start":7322.79,"end":7323.27},{"text":"to","start":7323.27,"end":7323.39},{"text":"a","start":7323.39,"end":7323.43},{"text":"country's","start":7323.43,"end":7323.99},{"text":"public","start":7323.99,"end":7324.31},{"text":"policy","start":7324.31,"end":7325.03},{"text":"and","start":7325.03,"end":7325.43},{"text":"private","start":7325.51,"end":7326.15},{"text":"arbitrators","start":7326.15,"end":7327.03},{"text":"may","start":7327.03,"end":7327.15},{"text":"not","start":7327.15,"end":7327.59},{"text":"be","start":7327.59,"end":7327.83},{"text":"adequately","start":7327.83,"end":7328.39},{"text":"positioned","start":7328.39,"end":7329.07},{"text":"to","start":7329.07,"end":7329.15},{"text":"safeguard","start":7329.15,"end":7329.83},{"text":"these","start":7329.83,"end":7330.07},{"text":"fundamental","start":7330.07,"end":7330.71},{"text":"interests.","start":7330.71,"end":7331.39}]},{"text":"Also, it is difficult to find qualified and neutral arbitrators and the high cost associated with mandatory arbitration make it an impractical option for developing and transitioning economies.","start":7333.83,"end":7344.95,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."},{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."}],"words":[{"text":"Also,","start":7333.83,"end":7334.19},{"text":"it","start":7334.19,"end":7334.27},{"text":"is","start":7334.27,"end":7334.39},{"text":"difficult","start":7334.39,"end":7334.91},{"text":"to","start":7334.91,"end":7335.03},{"text":"find","start":7335.03,"end":7335.35},{"text":"qualified","start":7335.35,"end":7335.87},{"text":"and","start":7335.87,"end":7335.99},{"text":"neutral","start":7335.99,"end":7336.47},{"text":"arbitrators","start":7336.47,"end":7337.35},{"text":"and","start":7337.35,"end":7337.55},{"text":"the","start":7337.55,"end":7337.63},{"text":"high","start":7337.63,"end":7337.91},{"text":"cost","start":7337.91,"end":7338.39},{"text":"associated","start":7338.39,"end":7339.15},{"text":"with","start":7339.15,"end":7339.27},{"text":"mandatory","start":7339.27,"end":7339.83},{"text":"arbitration","start":7339.83,"end":7340.47},{"text":"make","start":7340.47,"end":7340.63},{"text":"it","start":7340.63,"end":7340.79},{"text":"an","start":7340.79,"end":7340.95},{"text":"impractical","start":7340.95,"end":7341.67},{"text":"option","start":7341.67,"end":7342.31},{"text":"for","start":7342.79,"end":7342.95},{"text":"developing","start":7342.95,"end":7343.39},{"text":"and","start":7343.39,"end":7343.51},{"text":"transitioning","start":7343.51,"end":7344.15},{"text":"economies.","start":7344.15,"end":7344.95}]},{"text":"To conclude, India advocates for a sovereign, cooperative, and principled approach to tax dispute resolution under the protocol, one that offers a common set of adaptable dispute resolution options supported by a range of procedural choices and safeguards that can be aligned with the domestic legal frameworks of member states.","start":7346.39,"end":7366.59,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."},{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."},{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. 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patience.","start":7489.34,"end":7491.82,"topics":[],"words":[{"text":"Sorry,","start":7489.34,"end":7489.66},{"text":"thank","start":7490.62,"end":7490.86},{"text":"you","start":7490.86,"end":7490.94},{"text":"for","start":7490.94,"end":7491.1},{"text":"your","start":7491.1,"end":7491.22},{"text":"patience.","start":7491.22,"end":7491.82}]},{"text":"Before giving the floor now to Tanzania, I have a question that all of you might keep in mind, so when giving your interventions or 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have now heard, not for the first time, that when it comes to arbitration, for example, there are those concerns related to Some tax administrations might be more experienced than others and it is also maybe there are concerns regarding the impartial attitude of arbitrators.","start":7503.66,"end":7523.59,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. 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a somewhat related question to this is, What is when one consider, for example, an arbitration procedure between two developing countries in contrast to a developing versus developed country?","start":7559.55,"end":7572.91,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. 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it make a difference?","start":7573.15,"end":7574.51,"topics":[],"words":[{"text":"Does","start":7573.15,"end":7573.35},{"text":"it","start":7573.35,"end":7573.47},{"text":"make","start":7573.47,"end":7573.71},{"text":"a","start":7573.71,"end":7573.75},{"text":"difference?","start":7573.75,"end":7574.51}]},{"text":"So on that, it is really like a question I'm trying to identify, you know, the 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Chair.","start":7600.15,"end":7600.75,"topics":[],"words":[{"text":"Thank","start":7600.15,"end":7600.35},{"text":"you,","start":7600.35,"end":7600.43},{"text":"Chair.","start":7600.47,"end":7600.75}]}]},{"sentences":[{"text":"The United Republic of Tanzania congratulates their colleagues on working stream three for their hard work to produce the issue note and for helping the committee to understand and consider various essential issues required to make tax dispute.","start":7601.91,"end":7615.91,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. 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our national capacity, Chair, we would like to emphasize that the protocol on dispute prevention and the resolution.","start":7644.35,"end":7650.83,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. 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This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"Needs","start":7651.83,"end":7652.07},{"text":"to","start":7652.39,"end":7652.55},{"text":"clarify,","start":7652.55,"end":7653.03},{"text":"to","start":7653.35,"end":7654.23},{"text":"carefully","start":7655.83,"end":7656.19},{"text":"consider","start":7656.19,"end":7656.95},{"text":"and","start":7656.95,"end":7657.07},{"text":"define","start":7657.07,"end":7657.43},{"text":"the","start":7657.43,"end":7657.59},{"text":"scope","start":7657.59,"end":7657.99},{"text":"of","start":7658.03,"end":7658.15},{"text":"the","start":7658.15,"end":7658.23},{"text":"tax","start":7658.23,"end":7658.51},{"text":"disputes","start":7658.51,"end":7659.11},{"text":"to","start":7659.91,"end":7660.07},{"text":"be","start":7660.07,"end":7660.23},{"text":"covered","start":7660.23,"end":7660.63},{"text":"by","start":7660.63,"end":7660.87},{"text":"the","start":7660.87,"end":7661.03},{"text":"protocol.","start":7661.03,"end":7661.67}]}]},{"sentences":[{"text":"On this issue of scope, we understand there may be.","start":7662.39,"end":7665.99,"topics":[],"words":[{"text":"On","start":7662.39,"end":7662.55},{"text":"this","start":7662.55,"end":7662.79},{"text":"issue","start":7662.79,"end":7663.23},{"text":"of","start":7663.23,"end":7663.35},{"text":"scope,","start":7663.35,"end":7663.83},{"text":"we","start":7663.91,"end":7664.07},{"text":"understand","start":7664.07,"end":7664.71},{"text":"there","start":7665.35,"end":7665.55},{"text":"may","start":7665.55,"end":7665.67},{"text":"be.","start":7665.67,"end":7665.99}]}]},{"sentences":[{"text":"Many options on the table for consideration, but we would support coverage of only cross-border tax disputes without affecting the rights for countries to use any of their domestic mechanisms.","start":7666.31,"end":7679.99,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."}],"words":[{"text":"Many","start":7666.31,"end":7666.59},{"text":"options","start":7666.59,"end":7667.07},{"text":"on","start":7667.07,"end":7667.19},{"text":"the","start":7667.19,"end":7667.27},{"text":"table","start":7667.27,"end":7667.83},{"text":"for","start":7668.31,"end":7668.55},{"text":"consideration,","start":7668.55,"end":7669.11},{"text":"but","start":7669.11,"end":7669.35},{"text":"we","start":7669.35,"end":7669.75},{"text":"would","start":7670.23,"end":7670.63},{"text":"support","start":7670.71,"end":7671.43},{"text":"coverage","start":7671.91,"end":7672.31},{"text":"of","start":7672.35,"end":7672.47},{"text":"only","start":7672.47,"end":7672.83},{"text":"cross-border","start":7672.83,"end":7673.35},{"text":"tax","start":7673.35,"end":7673.67},{"text":"disputes","start":7673.67,"end":7674.31},{"text":"without","start":7674.79,"end":7675.11},{"text":"affecting","start":7675.11,"end":7675.59},{"text":"the","start":7675.59,"end":7675.67},{"text":"rights","start":7675.67,"end":7675.99},{"text":"for","start":7675.99,"end":7676.23},{"text":"countries","start":7676.23,"end":7676.63},{"text":"to","start":7676.63,"end":7676.71},{"text":"use","start":7676.71,"end":7677.27},{"text":"any","start":7677.67,"end":7678.15},{"text":"of","start":7678.23,"end":7678.47},{"text":"their","start":7678.47,"end":7678.63},{"text":"domestic","start":7678.71,"end":7679.19},{"text":"mechanisms.","start":7679.19,"end":7679.99}]}]},{"sentences":[{"text":"For prevention and resolution of tax disputes.","start":7680.55,"end":7684.07,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."}],"words":[{"text":"For","start":7680.55,"end":7680.63},{"text":"prevention","start":7680.63,"end":7681.35},{"text":"and","start":7681.83,"end":7682.35},{"text":"resolution","start":7682.35,"end":7683.23},{"text":"of","start":7683.23,"end":7683.31},{"text":"tax","start":7683.31,"end":7683.51},{"text":"disputes.","start":7683.51,"end":7684.07}]}]},{"sentences":[{"text":"We also emphasize not to include any form of arbitrations, including trade and investment related nature that were proven work.","start":7684.87,"end":7694.71,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. Alternatives such as mediation, advisory panels, and other state-to-state mechanisms were proposed."}],"words":[{"text":"We","start":7684.87,"end":7685.03},{"text":"also","start":7685.03,"end":7685.43},{"text":"emphasize","start":7685.43,"end":7686.15},{"text":"not","start":7686.87,"end":7687.15},{"text":"to","start":7687.15,"end":7687.23},{"text":"include","start":7687.23,"end":7687.59},{"text":"any","start":7687.67,"end":7687.95},{"text":"form","start":7687.95,"end":7688.31},{"text":"of","start":7688.31,"end":7688.39},{"text":"arbitrations,","start":7688.39,"end":7689.27},{"text":"including","start":7689.27,"end":7689.71},{"text":"trade","start":7689.71,"end":7689.95},{"text":"and","start":7689.95,"end":7690.07},{"text":"investment","start":7690.07,"end":7690.79},{"text":"related","start":7690.79,"end":7691.43},{"text":"nature","start":7692.07,"end":7692.79},{"text":"that","start":7692.79,"end":7693.11},{"text":"were","start":7693.11,"end":7693.27},{"text":"proven","start":7693.27,"end":7693.83},{"text":"work.","start":7694.23,"end":7694.71}]}]},{"sentences":[{"text":"Against many of developing countries, including Tanzania.","start":7694.79,"end":7697.91,"topics":[],"words":[{"text":"Against","start":7694.79,"end":7695.27},{"text":"many","start":7695.27,"end":7695.55},{"text":"of","start":7695.55,"end":7695.75},{"text":"developing","start":7695.83,"end":7696.23},{"text":"countries,","start":7696.23,"end":7696.71},{"text":"including","start":7696.87,"end":7697.35},{"text":"Tanzania.","start":7697.35,"end":7697.91}]},{"text":"Chair, Tanzania stands ready to work with other delegates and shaping a protocol that is rooted in fairness while safeguarding the taxing rights and capacities of developing countries.","start":7698.79,"end":7711.27,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax 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you, Mr. Chair.","start":7711.27,"end":7712.07,"topics":[],"words":[{"text":"Thank","start":7711.27,"end":7711.47},{"text":"you,","start":7711.47,"end":7711.55},{"text":"Mr.","start":7711.55,"end":7711.91},{"text":"Chair.","start":7711.91,"end":7712.07}]}]}],"speaker":{"affiliation":"TZA","group":null,"function":null,"affiliation_full":"United Republic of Tanzania"}},{"statement_number":64,"start":7714.47,"pageUrl":"/ru/asset/k1h/k1h3qyhyzu?lang=en&t=2:08:35","paragraphs":[{"sentences":[{"text":"Thank you, distinguished delegate from Tanzania.","start":7714.47,"end":7716.47,"topics":[],"words":[{"text":"Thank","start":7714.47,"end":7714.71},{"text":"you,","start":7714.71,"end":7714.79},{"text":"distinguished","start":7714.79,"end":7715.31},{"text":"delegate","start":7715.31,"end":7715.63},{"text":"from","start":7715.63,"end":7715.91},{"text":"Tanzania.","start":7715.91,"end":7716.47}]},{"text":"The floor is now Estonia's.","start":7716.47,"end":7718.39,"topics":[],"words":[{"text":"The","start":7716.47,"end":7716.63},{"text":"floor","start":7716.63,"end":7716.83},{"text":"is","start":7716.83,"end":7716.95},{"text":"now","start":7716.95,"end":7717.19},{"text":"Estonia's.","start":7717.71,"end":7718.39}]},{"text":"Estonia, please.","start":7718.59,"end":7719.19,"topics":[],"words":[{"text":"Estonia,","start":7718.59,"end":7718.95},{"text":"please.","start":7718.95,"end":7719.19}]}]}],"speaker":{"affiliation":"DEU","group":null,"function":"Co-lead","affiliation_full":"Germany"}},{"statement_number":65,"start":7720.39,"pageUrl":"/ru/asset/k1h/k1h3qyhyzu?lang=en&t=2:08:41","paragraphs":[{"sentences":[{"text":"Thank you, and thank you to the co-leads for the issues note.","start":7720.39,"end":7723.67,"topics":[],"words":[{"text":"Thank","start":7720.39,"end":7720.79},{"text":"you,","start":7720.79,"end":7720.87},{"text":"and","start":7721.03,"end":7721.35},{"text":"thank","start":7721.35,"end":7721.71},{"text":"you","start":7721.71,"end":7721.83},{"text":"to","start":7721.83,"end":7721.95},{"text":"the","start":7721.95,"end":7722.07},{"text":"co-leads","start":7722.07,"end":7722.63},{"text":"for","start":7722.63,"end":7722.79},{"text":"the","start":7722.79,"end":7722.91},{"text":"issues","start":7722.91,"end":7723.19},{"text":"note.","start":7723.19,"end":7723.67}]},{"text":"It's obvious that you two have a very good working relationship, and I believe this helps a lot in achieving the result.","start":7724.15,"end":7732.47,"topics":[],"words":[{"text":"It's","start":7724.15,"end":7724.71},{"text":"obvious","start":7725.11,"end":7725.59},{"text":"that","start":7725.63,"end":7725.83},{"text":"you","start":7725.83,"end":7726.07},{"text":"two","start":7726.23,"end":7726.63},{"text":"have","start":7726.63,"end":7726.95},{"text":"a","start":7726.95,"end":7726.99},{"text":"very","start":7726.99,"end":7727.27},{"text":"good","start":7727.27,"end":7727.51},{"text":"working","start":7727.51,"end":7727.91},{"text":"relationship,","start":7727.91,"end":7728.79},{"text":"and","start":7728.79,"end":7729.11},{"text":"I","start":7729.11,"end":7729.27},{"text":"believe","start":7729.27,"end":7729.63},{"text":"this","start":7729.63,"end":7729.87},{"text":"helps","start":7729.87,"end":7730.31},{"text":"a","start":7730.31,"end":7730.35},{"text":"lot","start":7730.35,"end":7730.71},{"text":"in","start":7731.23,"end":7731.39},{"text":"achieving","start":7731.39,"end":7731.83},{"text":"the","start":7731.83,"end":7731.95},{"text":"result.","start":7731.95,"end":7732.47}]},{"text":"Estonia is a country that doesn't really have many cross-border tax disputes, neither the domestic ones.","start":7733.55,"end":7741.43,"topics":[],"words":[{"text":"Estonia","start":7733.55,"end":7733.99},{"text":"is","start":7733.99,"end":7734.07},{"text":"a","start":7734.07,"end":7734.11},{"text":"country","start":7734.11,"end":7734.55},{"text":"that","start":7734.55,"end":7734.75},{"text":"doesn't","start":7734.75,"end":7735.23},{"text":"really","start":7735.23,"end":7735.39},{"text":"have","start":7735.39,"end":7735.83},{"text":"many","start":7736.95,"end":7737.43},{"text":"cross-border","start":7738.03,"end":7738.63},{"text":"tax","start":7738.63,"end":7739.03},{"text":"disputes,","start":7739.39,"end":7739.99},{"text":"neither","start":7739.99,"end":7740.39},{"text":"the","start":7740.39,"end":7740.51},{"text":"domestic","start":7740.51,"end":7741.11},{"text":"ones.","start":7741.11,"end":7741.43}]},{"text":"And we in the Ministry of Finance attribute this to the effectiveness and efficiency of our tax administration in preventing the disputes and also to the quality of the underlying tax rules.","start":7741.43,"end":7754.15,"topics":[{"key":"dispute-prevention","label":"Dispute Prevention Tools","description":"A strong theme was that preventing disputes is preferable to resolving them after they arise. Proposed tools included clear legislation and guidance, advance pricing agreements, cooperative compliance, rulings, and stronger risk assessment practices."},{"key":"tax-certainty","label":"Tax Certainty","description":"Delegates repeatedly stressed the need for clear, predictable, and consistently applied tax rules so that taxpayers and administrations can avoid unnecessary disputes. Tax certainty was linked to stronger investment, cross-border trade, and domestic resource mobilization."}],"words":[{"text":"And","start":7741.43,"end":7741.75},{"text":"we","start":7741.91,"end":7742.07},{"text":"in","start":7742.07,"end":7742.15},{"text":"the","start":7742.15,"end":7742.27},{"text":"Ministry","start":7742.27,"end":7742.67},{"text":"of","start":7742.67,"end":7742.79},{"text":"Finance","start":7742.79,"end":7743.43},{"text":"attribute","start":7743.43,"end":7743.91},{"text":"this","start":7743.91,"end":7744.15},{"text":"to","start":7744.15,"end":7744.27},{"text":"the","start":7744.31,"end":7744.43},{"text":"effectiveness","start":7744.43,"end":7745.35},{"text":"and","start":7745.35,"end":7745.51},{"text":"efficiency","start":7745.51,"end":7746.27},{"text":"of","start":7746.27,"end":7746.39},{"text":"our","start":7746.39,"end":7746.63},{"text":"tax","start":7746.63,"end":7746.95},{"text":"administration","start":7746.95,"end":7747.91},{"text":"in","start":7748.23,"end":7748.43},{"text":"preventing","start":7748.43,"end":7749.03},{"text":"the","start":7749.03,"end":7749.19},{"text":"disputes","start":7749.19,"end":7749.83},{"text":"and","start":7749.83,"end":7750.07},{"text":"also","start":7750.07,"end":7750.79},{"text":"to","start":7751.67,"end":7751.79},{"text":"the","start":7751.79,"end":7751.95},{"text":"quality","start":7751.95,"end":7752.59},{"text":"of","start":7752.59,"end":7752.71},{"text":"the","start":7752.71,"end":7752.83},{"text":"underlying","start":7752.83,"end":7753.43},{"text":"tax","start":7753.43,"end":7753.83},{"text":"rules.","start":7753.83,"end":7754.15}]},{"text":"So I will refrain commenting on the question A. As to question B, we believe that international mechanisms should address the cross-border situations and the resolution of purely domestic disputes should be left for the domestic courts or other dispute resolution bodies.","start":7754.15,"end":7779.83,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. 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think there has been a lot of focus on dispute resolution and I think that's great because that's, of course, a very important issue.","start":8016.95,"end":8026.79,"topics":[{"key":"map-effectiveness","label":"Effectiveness of Mutual Agreement Procedures","description":"The mutual agreement procedure remained a central reference point for cross-border dispute resolution, but many participants highlighted its weaknesses. 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legal type of protocol are we looking at?","start":8636.35,"end":8641.07,"topics":[],"words":[{"text":"What","start":8636.35,"end":8636.99},{"text":"legal","start":8637.39,"end":8638.35},{"text":"type","start":8638.83,"end":8639.31},{"text":"of","start":8639.31,"end":8639.39},{"text":"protocol","start":8639.39,"end":8640.11},{"text":"are","start":8640.11,"end":8640.19},{"text":"we","start":8640.19,"end":8640.31},{"text":"looking","start":8640.31,"end":8640.67},{"text":"at?","start":8640.67,"end":8641.07}]},{"text":"I hear that there's a willingness to have a mechanism that is known, APP, or if it's a arbitration, there could be an opt-in and opt-out, but anyway known mechanisms that enjoy a certain resonance and that are legally binding.","start":8642.91,"end":8666.31,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some 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there I have two questions.","start":8708.59,"end":8710.55,"topics":[],"words":[{"text":"And","start":8708.59,"end":8708.75},{"text":"there","start":8708.75,"end":8708.95},{"text":"I","start":8708.95,"end":8708.99},{"text":"have","start":8708.99,"end":8709.27},{"text":"two","start":8709.67,"end":8709.91},{"text":"questions.","start":8709.91,"end":8710.55}]},{"text":"First of all, what is a purely domestic dispute but with international 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involved.","start":8718.51,"end":8722.91,"topics":[],"words":[{"text":"It's","start":8718.51,"end":8718.83},{"text":"not","start":8720.47,"end":8720.79},{"text":"clear","start":8720.79,"end":8721.03},{"text":"to","start":8721.03,"end":8721.19},{"text":"us","start":8721.19,"end":8721.39},{"text":"which","start":8721.39,"end":8721.67},{"text":"other","start":8721.67,"end":8721.83},{"text":"countries","start":8721.83,"end":8722.15},{"text":"would","start":8722.15,"end":8722.31},{"text":"be","start":8722.31,"end":8722.43},{"text":"involved.","start":8722.43,"end":8722.91}]},{"text":"And then if it's a guideline, would there be a hybrid protocol that would apply and that it would be legally 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do we want to have several instruments included in this work stream, legal and non-legal?","start":8737.63,"end":8746.27,"topics":[{"key":"arbitration-alternatives","label":"Arbitration and Alternative Resolution Mechanisms","description":"There was extensive debate over whether arbitration should be used in tax disputes, with some countries supporting it as an optional backstop and many others opposing investment-style or mandatory binding arbitration. 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questions.","start":8747.39,"end":8749.15,"topics":[],"words":[{"text":"So","start":8747.39,"end":8747.79},{"text":"that's","start":8747.79,"end":8748.27},{"text":"a","start":8748.35,"end":8748.39},{"text":"lot","start":8748.39,"end":8748.59},{"text":"of","start":8748.59,"end":8748.67},{"text":"questions.","start":8748.67,"end":8749.15}]},{"text":"I don't have the answers to them, but I'd certainly be interested in hearing from States what they think, those that have requested these kinds of 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when you ask me and reminding all of us of the slides that we have seen at the beginning, there was mentioned that it will be part of our exercise to identify with a view to the scope and what we have in mind.","start":8777.79,"end":8791.39,"topics":[{"key":"cross-border-scope","label":"Cross-Border Scope of the Protocol","description":"Many speakers argued that the protocol should focus primarily on cross-border tax disputes rather than purely domestic disputes. 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is definitely -- it would be premature to decide anything or to say anything definitively on that yet, right?","start":8803.83,"end":8811.55,"topics":[],"words":[{"text":"That","start":8803.83,"end":8804.15},{"text":"is","start":8804.15,"end":8804.31},{"text":"definitely","start":8804.31,"end":8804.75},{"text":"--","start":8804.75,"end":8804.79},{"text":"it","start":8804.79,"end":8804.87},{"text":"would","start":8804.87,"end":8805.03},{"text":"be","start":8805.03,"end":8805.19},{"text":"premature","start":8805.43,"end":8805.99},{"text":"to","start":8805.99,"end":8806.11},{"text":"decide","start":8807.19,"end":8807.59},{"text":"anything","start":8807.59,"end":8808.15},{"text":"or","start":8808.23,"end":8808.31},{"text":"to","start":8808.31,"end":8808.47},{"text":"say","start":8808.47,"end":8808.71},{"text":"anything","start":8808.71,"end":8809.35},{"text":"definitively","start":8809.67,"end":8810.47},{"text":"on","start":8810.47,"end":8810.63},{"text":"that","start":8810.63,"end":8810.87},{"text":"yet,","start":8810.87,"end":8811.27},{"text":"right?","start":8811.31,"end":8811.55}]},{"text":"So with a view to the What?","start":8815.03,"end":8820.63,"topics":[],"words":[{"text":"So","start":8815.03,"end":8815.59},{"text":"with","start":8815.83,"end":8816.07},{"text":"a","start":8816.23,"end":8816.27},{"text":"view","start":8816.27,"end":8816.95},{"text":"to","start":8816.95,"end":8817.03},{"text":"the","start":8817.03,"end":8817.15},{"text":"What?","start":8820.11,"end":8820.63}]},{"text":"So I think we have five minutes left.","start":8820.63,"end":8823.19,"topics":[],"words":[{"text":"So","start":8820.63,"end":8821.03},{"text":"I","start":8821.11,"end":8821.27},{"text":"think","start":8821.27,"end":8821.51},{"text":"we","start":8821.51,"end":8821.63},{"text":"have","start":8821.63,"end":8821.91},{"text":"five","start":8822.31,"end":8822.63},{"text":"minutes","start":8822.63,"end":8822.87},{"text":"left.","start":8822.87,"end":8823.19}]},{"text":"I give now the floor to India and we quit after 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This was often framed as a way to respect national sovereignty while targeting the areas where double taxation and legal conflicts are most acute."},{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"Even","start":8923.67,"end":8923.87},{"text":"in","start":8923.87,"end":8924.07},{"text":"situations","start":8924.07,"end":8924.79},{"text":"where","start":8924.79,"end":8925.03},{"text":"cross-border","start":8925.03,"end":8925.67},{"text":"disputes","start":8925.67,"end":8926.23},{"text":"occur","start":8926.23,"end":8926.47},{"text":"between","start":8926.47,"end":8926.79},{"text":"two","start":8926.79,"end":8926.99},{"text":"developing","start":8926.99,"end":8927.51},{"text":"countries,","start":8927.51,"end":8928.15},{"text":"The","start":8928.79,"end":8928.83},{"text":"primary","start":8928.83,"end":8929.23},{"text":"affected","start":8929.23,"end":8929.67},{"text":"party","start":8929.67,"end":8930.03},{"text":"is","start":8930.03,"end":8930.11},{"text":"still","start":8930.11,"end":8930.31},{"text":"the","start":8930.31,"end":8930.43},{"text":"taxpayer,","start":8930.43,"end":8931.19},{"text":"often","start":8931.43,"end":8931.91},{"text":"a","start":8931.91,"end":8931.95},{"text":"large","start":8931.95,"end":8932.19},{"text":"MNE.","start":8932.19,"end":8932.79}]},{"text":"In such cases, regardless of what constitutes a fair allocation of taxing rights between the jurisdictions, the MNE's objective will be to pursue a resolution that minimizes its overall tax outflows.","start":8933.19,"end":8945.59,"topics":[{"key":"transfer-pricing","label":"Transfer Pricing and Complex Cross-Border Rules","description":"Transfer pricing was repeatedly identified as a major source of international tax disputes, especially for multinational enterprises. Delegates also linked disputes to permanent establishments, digital services, residence questions, capital gains, and other technically complex treaty and domestic law issues."}],"words":[{"text":"In","start":8933.19,"end":8933.43},{"text":"such","start":8933.43,"end":8933.75},{"text":"cases,","start":8933.75,"end":8934.19},{"text":"regardless","start":8934.19,"end":8934.79},{"text":"of","start":8934.79,"end":8934.99},{"text":"what","start":8934.99,"end":8935.35},{"text":"constitutes","start":8935.35,"end":8935.95},{"text":"a","start":8935.95,"end":8935.99},{"text":"fair","start":8935.99,"end":8936.23},{"text":"allocation","start":8936.23,"end":8936.87},{"text":"of","start":8936.87,"end":8936.95},{"text":"taxing","start":8936.95,"end":8937.43},{"text":"rights","start":8937.43,"end":8937.67},{"text":"between","start":8937.67,"end":8938.07},{"text":"the","start":8938.07,"end":8938.15},{"text":"jurisdictions,","start":8938.19,"end":8939.03},{"text":"the","start":8939.59,"end":8939.75},{"text":"MNE's","start":8939.75,"end":8940.35},{"text":"objective","start":8940.35,"end":8940.87},{"text":"will","start":8940.87,"end":8941.11},{"text":"be","start":8941.11,"end":8941.27},{"text":"to","start":8941.27,"end":8941.39},{"text":"pursue","start":8941.39,"end":8941.79},{"text":"a","start":8941.79,"end":8941.83},{"text":"resolution","start":8941.83,"end":8942.71},{"text":"that","start":8942.95,"end":8943.27},{"text":"minimizes","start":8943.27,"end":8943.99},{"text":"its","start":8943.99,"end":8944.15},{"text":"overall","start":8944.15,"end":8944.55},{"text":"tax","start":8944.55,"end":8944.95},{"text":"outflows.","start":8944.95,"end":8945.59}]},{"text":"And this reality underscores the risk that resolution process could be steered towards outcomes that are more favorable to the taxpayer than to the legitimate revenue interest of the jurisdictions involved.","start":8946.15,"end":8957.75,"topics":[{"key":"capacity-building","label":"Capacity Building and Unequal Administrative Resources","description":"Developing countries repeatedly underlined that technical, legal, and institutional capacity gaps shape their ability to prevent and resolve disputes effectively. Speakers called for scalable mechanisms, technical assistance, and safeguards against asymmetries between stronger and weaker tax administrations."}],"words":[{"text":"And","start":8946.15,"end":8946.35},{"text":"this","start":8946.35,"end":8946.55},{"text":"reality","start":8946.55,"end":8947.03},{"text":"underscores","start":8947.03,"end":8947.63},{"text":"the","start":8947.63,"end":8947.79},{"text":"risk","start":8947.79,"end":8948.15},{"text":"that","start":8948.87,"end":8949.11},{"text":"resolution","start":8949.11,"end":8949.59},{"text":"process","start":8949.59,"end":8950.07},{"text":"could","start":8950.07,"end":8950.31},{"text":"be","start":8950.31,"end":8950.47},{"text":"steered","start":8950.47,"end":8950.87},{"text":"towards","start":8950.87,"end":8951.27},{"text":"outcomes","start":8951.27,"end":8951.83},{"text":"that","start":8951.83,"end":8952.07},{"text":"are","start":8952.07,"end":8952.23},{"text":"more","start":8952.23,"end":8952.55},{"text":"favorable","start":8952.55,"end":8953.03},{"text":"to","start":8953.03,"end":8953.15},{"text":"the","start":8953.15,"end":8953.27},{"text":"taxpayer","start":8953.27,"end":8953.99},{"text":"than","start":8954.39,"end":8954.71},{"text":"to","start":8954.71,"end":8954.87},{"text":"the","start":8954.87,"end":8954.99},{"text":"legitimate","start":8954.99,"end":8955.55},{"text":"revenue","start":8955.55,"end":8955.87},{"text":"interest","start":8955.87,"end":8956.27},{"text":"of","start":8956.27,"end":8956.39},{"text":"the","start":8956.39,"end":8956.55},{"text":"jurisdictions","start":8956.55,"end":8957.23},{"text":"involved.","start":8957.27,"end":8957.75}]},{"text":"Thank you.","start":8958.27,"end":8958.59,"topics":[],"words":[{"text":"Thank","start":8958.27,"end":8958.47},{"text":"you.","start":8958.47,"end":8958.59}]}]}],"speaker":{"affiliation":"IND","group":null,"function":null,"affiliation_full":"India"}},{"statement_number":76,"start":8961.99,"pageUrl":"/ru/asset/k1h/k1h3qyhyzu?lang=en&t=2:29:22","paragraphs":[{"sentences":[{"text":"Thank you, Inge. Although I might have looked like a distracted observer, I was really listening attentively and I appreciate the clarification.","start":8961.99,"end":8969.19,"topics":[],"words":[{"text":"Thank","start":8961.99,"end":8962.35},{"text":"you,","start":8962.35,"end":8962.63},{"text":"Inge.","start":8962.71,"end":8962.95},{"text":"Although","start":8963.19,"end":8963.59},{"text":"I","start":8963.59,"end":8963.75},{"text":"might","start":8963.75,"end":8963.99},{"text":"have","start":8963.99,"end":8964.15},{"text":"looked","start":8964.15,"end":8964.35},{"text":"like","start":8964.35,"end":8964.63},{"text":"a","start":8964.71,"end":8964.75},{"text":"distracted","start":8964.75,"end":8965.27},{"text":"observer,","start":8965.27,"end":8965.63},{"text":"I","start":8965.63,"end":8965.67},{"text":"was","start":8965.67,"end":8965.91},{"text":"really","start":8965.99,"end":8966.23},{"text":"listening","start":8966.23,"end":8966.71},{"text":"attentively","start":8966.71,"end":8967.51},{"text":"and","start":8967.51,"end":8967.71},{"text":"I","start":8967.75,"end":8967.83},{"text":"appreciate","start":8967.83,"end":8968.35},{"text":"the","start":8968.35,"end":8968.43},{"text":"clarification.","start":8968.43,"end":8969.19}]},{"text":"Thank you very much for that.","start":8969.19,"end":8970.23,"topics":[],"words":[{"text":"Thank","start":8969.19,"end":8969.39},{"text":"you","start":8969.39,"end":8969.47},{"text":"very","start":8969.47,"end":8969.63},{"text":"much","start":8969.63,"end":8969.83},{"text":"for","start":8969.83,"end":8969.95},{"text":"that.","start":8969.95,"end":8970.23}]},{"text":"Give me a second, please.","start":8972.67,"end":8973.39,"topics":[],"words":[{"text":"Give","start":8972.67,"end":8972.79},{"text":"me","start":8972.79,"end":8972.95},{"text":"a","start":8972.95,"end":8972.99},{"text":"second,","start":8972.99,"end":8973.23},{"text":"please.","start":8973.23,"end":8973.39}]}]}],"speaker":{"affiliation":"DEU","group":null,"function":"Co-lead","affiliation_full":"Germany"}},{"statement_number":77,"start":8976.27,"pageUrl":"/ru/asset/k1h/k1h3qyhyzu?lang=en&t=2:29:37","paragraphs":[{"sentences":[{"text":"No, no. We're going to break.","start":8976.27,"end":8979.75,"topics":[],"words":[{"text":"No,","start":8976.27,"end":8976.47},{"text":"no.","start":8977.35,"end":8977.67},{"text":"We're","start":8978.87,"end":8979.03},{"text":"going","start":8979.03,"end":8979.19},{"text":"to","start":8979.19,"end":8979.27},{"text":"break.","start":8979.27,"end":8979.75}]},{"text":"We're going to take a lunch break and when we come back, We will start with Japan and then civil society.","start":8979.75,"end":8988.43,"topics":[],"words":[{"text":"We're","start":8979.75,"end":8979.91},{"text":"going","start":8979.91,"end":8980.07},{"text":"to","start":8980.07,"end":8980.15},{"text":"take","start":8980.15,"end":8980.35},{"text":"a","start":8980.39,"end":8980.47},{"text":"lunch","start":8980.47,"end":8980.75},{"text":"break","start":8980.79,"end":8981.19},{"text":"and","start":8981.75,"end":8982.15},{"text":"when","start":8982.63,"end":8982.87},{"text":"we","start":8982.87,"end":8982.95},{"text":"come","start":8982.95,"end":8983.19},{"text":"back,","start":8983.19,"end":8983.51},{"text":"We","start":8984.51,"end":8984.59},{"text":"will","start":8984.59,"end":8984.71},{"text":"start","start":8984.75,"end":8985.23},{"text":"with","start":8985.23,"end":8985.43},{"text":"Japan","start":8985.63,"end":8986.27},{"text":"and","start":8986.59,"end":8986.87},{"text":"then","start":8986.87,"end":8987.39},{"text":"civil","start":8987.39,"end":8987.67},{"text":"society.","start":8987.67,"end":8988.43}]},{"text":"Okay, so enjoy your lunch.","start":8989.47,"end":8992.35,"topics":[],"words":[{"text":"Okay,","start":8989.47,"end":8989.71},{"text":"so","start":8989.71,"end":8990.19},{"text":"enjoy","start":8991.39,"end":8991.71},{"text":"your","start":8991.71,"end":8991.87},{"text":"lunch.","start":8991.87,"end":8992.35}]}]}],"speaker":{"affiliation":"JAM","group":null,"function":"Co-lead","affiliation_full":"Jamaica"}}],"topics":[{"key":"treaty-gaps","label":"Disputes Without Treaty Coverage","description":"A recurring issue was how to handle cross-border disputes when no bilateral tax treaty exists or when treaty networks are limited or outdated. Many delegates saw a need for a multilateral framework or protocol-based mechanism to address these gaps and reduce unresolved double taxation."},{"key":"tax-certainty","label":"Tax Certainty","description":"Delegates repeatedly stressed the need for clear, predictable, and consistently applied tax rules so that taxpayers and administrations can avoid unnecessary disputes. Tax certainty was linked to stronger investment, cross-border trade, and domestic resource mobilization."},{"key":"transfer-pricing","label":"Transfer Pricing and Complex Cross-Border Rules","description":"Transfer pricing was repeatedly identified as a major source of international tax disputes, especially for multinational enterprises. 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