{"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/k1x/k1x7jazcni?lang=en","llms":{"note":"Plain-text sibling of this page, compact for LLM context. For the full API guide (search, listing, URL grammar) see /llms.txt.","textUrl":"/ru/asset/k1x/k1x7jazcni.txt","guide":"/llms.txt"},"video":{"id":"k1x/k1x7jazcni","kaltura_id":"1_x7jazcni","title":"(3rd meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","clean_title":"(3rd meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","url":"https://webtv.un.org/en/asset/k1x/k1x7jazcni","date":"2026-02-03T00:00:00.000Z","scheduled_time":"2026-02-03T15:00:00.000Z","status":"finished","duration":"02:16:56","category":"Economic and Social Council","body":"Economic and Social Council","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1x/k1x7jazcni"},"metadata":{"summary":"The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February.","description":"Framework Convention\n(Continued) Discussion on the provisions in the updated draft framework convention template\nThe United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation.\nThis Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","General Assembly","Subsidiary organs of the General Assembly","Intergovernmental Negotiating Committee on UN Framework Convention on International Tax Cooperation"],"geographic_subject":[],"subject_topical":["TAXATION","COOPERATION"],"corporate_name":["COMMITTEE OF EXPERTS ON INTERNATIONAL COOPERATION IN TAX MATTERS"],"speaker_affiliation":[],"related_documents":[{"title":"Intergovernmental Negotiating Committee website","url":"https://financing.desa.un.org/unfcitc"},{"title":"International Tax Cooperation website","url":"https://financing.desa.un.org/international-tax-cooperation"}]},"transcript":{"transcript_id":"d68b505c-6211-494b-aab4-4558a6dc709d","language":"en","data":[{"statement_number":1,"start":1.12,"pageUrl":"/ru/asset/k1x/k1x7jazcni?lang=en&t=2","paragraphs":[{"sentences":[{"text":"Okay, welcome.","start":1.12,"end":5.28,"topics":[],"words":[{"text":"Okay,","start":1.12,"end":1.6},{"text":"welcome.","start":4.64,"end":5.28}]},{"text":"We are starting the session 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we wish to thank all the delegations too that have submitted some text for consideration and all the other suggestions 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lastly, Chair, we underline the importance of coordinated approaches that avoid both over taxation and non taxation.","start":894.74,"end":903.7,"topics":[],"words":[{"text":"And","start":894.74,"end":895.06},{"text":"lastly,","start":895.06,"end":895.46},{"text":"Chair,","start":895.46,"end":895.78},{"text":"we","start":896.66,"end":896.98},{"text":"underline","start":896.98,"end":897.38},{"text":"the","start":897.38,"end":897.58},{"text":"importance","start":897.58,"end":898.06},{"text":"of","start":898.06,"end":898.42},{"text":"coordinated","start":898.42,"end":899.22},{"text":"approaches","start":899.38,"end":900.1},{"text":"that","start":900.42,"end":900.78},{"text":"avoid","start":900.78,"end":901.26},{"text":"both","start":901.26,"end":901.62},{"text":"over","start":901.7,"end":902.06},{"text":"taxation","start":902.06,"end":902.58},{"text":"and","start":902.58,"end":902.82},{"text":"non","start":902.82,"end":903.1},{"text":"taxation.","start":903.1,"end":903.7}]},{"text":"At 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technology and business, our models evolve supported by clear commitments including on the fair allocation of Taxing rights Thank you, 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importance of of Fair allocation of developed in Countries CILN considers fair allocation of taxing rights to be a cornerstone of an effective and equitable international tax 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that reason, we express our support to the proposal as introduced by Zambia.","start":1326.03,"end":1330.67,"topics":[],"words":[{"text":"For","start":1326.03,"end":1326.35},{"text":"that","start":1326.35,"end":1326.59},{"text":"reason,","start":1326.59,"end":1326.91},{"text":"we","start":1326.91,"end":1327.23},{"text":"express","start":1327.23,"end":1327.51},{"text":"our","start":1327.51,"end":1327.79},{"text":"support","start":1327.79,"end":1328.11},{"text":"to","start":1328.19,"end":1328.47},{"text":"the","start":1328.47,"end":1328.63},{"text":"proposal","start":1328.63,"end":1329.15},{"text":"as","start":1329.15,"end":1329.39},{"text":"introduced","start":1329.39,"end":1329.83},{"text":"by","start":1329.83,"end":1330.03},{"text":"Zambia.","start":1330.03,"end":1330.67}]},{"text":"At the same time, from a country perspective, we consider that continued work will naturally be needed to further enhance clarity and certainty, particularly in relation to the practical application of the 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you, Mr. Chairman.","start":1509.52,"end":1510.56,"topics":[],"words":[{"text":"Thank","start":1509.52,"end":1509.84},{"text":"you,","start":1509.84,"end":1509.96},{"text":"Mr.","start":1509.96,"end":1510.16},{"text":"Chairman.","start":1510.16,"end":1510.56}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Representative"}},{"statement_number":15,"start":1513.13,"pageUrl":"/ru/asset/k1x/k1x7jazcni?lang=en&t=1514","paragraphs":[{"sentences":[{"text":"Thank you, Ajira.","start":1513.13,"end":1513.97,"topics":[],"words":[{"text":"Thank","start":1513.13,"end":1513.29},{"text":"you,","start":1513.29,"end":1513.41},{"text":"Ajira.","start":1513.41,"end":1513.97}]},{"text":"Now we have St. Kitts and Nevis, 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Colleague.","start":1536.89,"end":1537.93,"topics":[],"words":[{"text":"Chair.","start":1536.89,"end":1537.29},{"text":"Colleague.","start":1537.29,"end":1537.93}]},{"text":"The discussions yesterday and today have been elucidating and important.","start":1538.73,"end":1542.17,"topics":[],"words":[{"text":"The","start":1538.73,"end":1538.85},{"text":"discussions","start":1538.85,"end":1539.37},{"text":"yesterday","start":1539.37,"end":1539.81},{"text":"and","start":1539.81,"end":1539.97},{"text":"today","start":1539.97,"end":1540.17},{"text":"have","start":1540.17,"end":1540.37},{"text":"been","start":1540.37,"end":1540.53},{"text":"elucidating","start":1540.53,"end":1541.29},{"text":"and","start":1541.53,"end":1541.85},{"text":"important.","start":1541.85,"end":1542.17}]},{"text":"Having listened attentively to the Member States, it appears that the two real questions we must ask ourselves and our capitals are do existing international tax cooperation mechanisms provide for fair 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small island developing States, the current system is clearly unfair and inequitable.","start":1566.26,"end":1570.74,"topics":[],"words":[{"text":"For","start":1566.26,"end":1566.58},{"text":"small","start":1566.58,"end":1566.86},{"text":"island","start":1566.86,"end":1567.26},{"text":"developing","start":1567.26,"end":1567.78},{"text":"States,","start":1567.78,"end":1568.06},{"text":"the","start":1568.06,"end":1568.3},{"text":"current","start":1568.3,"end":1568.54},{"text":"system","start":1568.54,"end":1568.86},{"text":"is","start":1568.86,"end":1569.1},{"text":"clearly","start":1569.1,"end":1569.46},{"text":"unfair","start":1569.46,"end":1569.86},{"text":"and","start":1569.86,"end":1569.98},{"text":"inequitable.","start":1569.98,"end":1570.74}]},{"text":"Therefore, our goal in this Committee is to assist in the drafting of articles and protocols which reflect at a high level what the General assembly tasks us to do in the terms of 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Mr. Chair.","start":1732.01,"end":1733.13,"topics":[],"words":[{"text":"Thank","start":1732.01,"end":1732.37},{"text":"you.","start":1732.37,"end":1732.53},{"text":"Mr.","start":1732.53,"end":1732.81},{"text":"Chair.","start":1732.81,"end":1733.13}]},{"text":"Please kindly note that my intervention will be in Arabic.","start":1734.41,"end":1738.09,"topics":[],"words":[{"text":"Please","start":1734.41,"end":1734.69},{"text":"kindly","start":1734.69,"end":1735.09},{"text":"note","start":1735.09,"end":1735.45},{"text":"that","start":1735.45,"end":1735.69},{"text":"my","start":1735.85,"end":1736.17},{"text":"intervention","start":1736.17,"end":1736.81},{"text":"will","start":1736.81,"end":1737.05},{"text":"be","start":1737.05,"end":1737.25},{"text":"in","start":1737.25,"end":1737.45},{"text":"Arabic.","start":1737.45,"end":1738.09}]}]},{"sentences":[{"text":"Thank you, Mr. Chair, for the effort in drafting Article 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these activities and not the revenue 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the reference to such activities in line three might indicate it's only economic activities and not other cases which is the creation of value or where markets are located or where revenues are 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in relation to the renegotiation of existing tax agreements that are inconsistent with this Article, this drafting, this wording might create uncertainty as to the meaning of tax agreements referenced here or indicated 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we support the proposal of the African group on Article 5, supported by Zambia, Ghana, Nigeria, Morocco, Tanzania, Sierra Leone, Algeria, and we see they are consistent with the framework agreement which includes the establishment of an international tax system that is inclusive of fair, transparent, efficient and equitable to enhance the legitimacy of international tax rules, their flexibility and to make them more certain and fair while addressing the challenges related to mobilization of local 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you, Mr. Chair.","start":1861.13,"end":1862.09,"topics":[],"words":[{"text":"Thank","start":1861.13,"end":1861.29},{"text":"you,","start":1861.29,"end":1861.41},{"text":"Mr.","start":1861.41,"end":1861.73},{"text":"Chair.","start":1861.73,"end":1862.09}]}]}],"speaker":{"name":null,"affiliation":"EGY","affiliation_full":"Egypt","group":null,"function":"Representative"}},{"statement_number":19,"start":1864.25,"pageUrl":"/ru/asset/k1x/k1x7jazcni?lang=en&t=1865","paragraphs":[{"sentences":[{"text":"Thank you.","start":1864.25,"end":1864.77,"topics":[],"words":[{"text":"Thank","start":1864.25,"end":1864.61},{"text":"you.","start":1864.61,"end":1864.77}]},{"text":"Egypt, we now have Canada, 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yesterday that we should go back to some of the foundational documents, I have reflected on those and I think the comment was made 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think we also have to recognize that those documents were not all adopted on consensus.","start":1891.13,"end":1899.29,"topics":[],"words":[{"text":"I","start":1891.13,"end":1891.33},{"text":"think","start":1891.33,"end":1891.49},{"text":"we","start":1891.49,"end":1891.65},{"text":"also","start":1891.65,"end":1891.93},{"text":"have","start":1892.01,"end":1892.33},{"text":"to","start":1892.33,"end":1892.65},{"text":"recognize","start":1892.73,"end":1893.45},{"text":"that","start":1893.53,"end":1893.93},{"text":"those","start":1894.57,"end":1894.89},{"text":"documents","start":1894.89,"end":1895.49},{"text":"were","start":1895.49,"end":1895.77},{"text":"not","start":1895.77,"end":1896.05},{"text":"all","start":1896.05,"end":1896.41},{"text":"adopted","start":1897.13,"end":1897.81},{"text":"on","start":1897.81,"end":1898.09},{"text":"consensus.","start":1898.49,"end":1899.29}]},{"text":"In fact, many of them were 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thank you, Mr. Kohlid, for the opportunity to come in on that.","start":2064.51,"end":2069.79,"topics":[],"words":[{"text":"So","start":2064.51,"end":2064.91},{"text":"thank","start":2065.79,"end":2066.15},{"text":"you,","start":2066.15,"end":2066.39},{"text":"Mr.","start":2066.39,"end":2066.79},{"text":"Kohlid,","start":2066.79,"end":2067.39},{"text":"for","start":2067.39,"end":2067.55},{"text":"the","start":2067.55,"end":2067.67},{"text":"opportunity","start":2067.67,"end":2068.35},{"text":"to","start":2068.43,"end":2068.83},{"text":"come","start":2068.83,"end":2069.11},{"text":"in","start":2069.11,"end":2069.31},{"text":"on","start":2069.31,"end":2069.51},{"text":"that.","start":2069.51,"end":2069.79}]}]},{"sentences":[{"text":"I just wanted to share some of my reflections and and to note that I had taken to heart what you had asked us to do and I'm sharing some of my 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this perspective and as also outlined by other Member States yesterday and this morning, the language currently included in Article 5 is problematic from our 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this background, we are ready to work on the proposal submitted by Norway and Sweden from one side and the Africa Group from the other 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I think examples for such language are on the table.","start":2668.38,"end":2673.14,"topics":[],"words":[{"text":"And","start":2668.38,"end":2668.62},{"text":"I","start":2668.62,"end":2668.78},{"text":"think","start":2668.78,"end":2669.06},{"text":"examples","start":2669.86,"end":2670.58},{"text":"for","start":2670.74,"end":2671.06},{"text":"such","start":2671.06,"end":2671.3},{"text":"language","start":2671.3,"end":2671.78},{"text":"are","start":2671.78,"end":2672.1},{"text":"on","start":2672.26,"end":2672.54},{"text":"the","start":2672.54,"end":2672.74},{"text":"table.","start":2672.74,"end":2673.14}]},{"text":"And what should then be done of 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you can also cut the relationship, you can cancel the treaty and then the unfairness is gone.","start":2708.59,"end":2715.07,"topics":[],"words":[{"text":"Then","start":2708.59,"end":2708.79},{"text":"you","start":2708.79,"end":2709.03},{"text":"can","start":2709.03,"end":2709.23},{"text":"also","start":2709.23,"end":2709.47},{"text":"cut","start":2709.47,"end":2709.75},{"text":"the","start":2709.75,"end":2709.99},{"text":"relationship,","start":2709.99,"end":2710.63},{"text":"you","start":2710.63,"end":2710.87},{"text":"can","start":2710.87,"end":2711.11},{"text":"cancel","start":2711.11,"end":2711.63},{"text":"the","start":2711.63,"end":2711.83},{"text":"treaty","start":2711.83,"end":2712.35},{"text":"and","start":2712.51,"end":2712.79},{"text":"then","start":2712.79,"end":2713.07},{"text":"the","start":2713.15,"end":2713.47},{"text":"unfairness","start":2713.47,"end":2714.27},{"text":"is","start":2714.35,"end":2714.67},{"text":"gone.","start":2714.67,"end":2715.07}]},{"text":"But of course also the relationship is gone with all the benefits you get from that relationship.","start":2715.15,"end":2721.31,"topics":[],"words":[{"text":"But","start":2715.15,"end":2715.47},{"text":"of","start":2715.47,"end":2715.67},{"text":"course","start":2715.67,"end":2715.87},{"text":"also","start":2715.87,"end":2716.15},{"text":"the","start":2716.15,"end":2716.39},{"text":"relationship","start":2716.39,"end":2716.95},{"text":"is","start":2716.95,"end":2717.15},{"text":"gone","start":2717.15,"end":2717.43},{"text":"with","start":2717.43,"end":2717.63},{"text":"all","start":2717.63,"end":2717.83},{"text":"the","start":2717.83,"end":2718.11},{"text":"benefits","start":2718.11,"end":2718.67},{"text":"you","start":2718.67,"end":2718.99},{"text":"get","start":2719.55,"end":2719.95},{"text":"from","start":2720.03,"end":2720.31},{"text":"that","start":2720.31,"end":2720.55},{"text":"relationship.","start":2720.55,"end":2721.31}]},{"text":"So this all is to say that there are means to fix 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Estonia.","start":2739.08,"end":2741.16,"topics":[],"words":[{"text":"Switzerland,","start":2739.08,"end":2739.72},{"text":"we","start":2739.8,"end":2740.08},{"text":"now","start":2740.08,"end":2740.24},{"text":"have","start":2740.24,"end":2740.44},{"text":"Estonia.","start":2740.44,"end":2741.16}]},{"text":"Please.","start":2741.16,"end":2741.48,"topics":[],"words":[{"text":"Please.","start":2741.16,"end":2741.48}]}]}],"speaker":{"name":null,"affiliation":"CHE","affiliation_full":"Switzerland","group":null,"function":"Representative"}},{"statement_number":31,"start":2743.88,"pageUrl":"/ru/asset/k1x/k1x7jazcni?lang=en&t=2744","paragraphs":[{"sentences":[{"text":"Thank you.","start":2743.88,"end":2744.52,"topics":[],"words":[{"text":"Thank","start":2743.88,"end":2744.24},{"text":"you.","start":2744.24,"end":2744.52}]},{"text":"Unfortunately, I couldn't be here yesterday.","start":2744.76,"end":2746.88,"topics":[],"words":[{"text":"Unfortunately,","start":2744.76,"end":2745.56},{"text":"I","start":2745.56,"end":2745.76},{"text":"couldn't","start":2745.76,"end":2746.04},{"text":"be","start":2746.04,"end":2746.16},{"text":"here","start":2746.16,"end":2746.36},{"text":"yesterday.","start":2746.36,"end":2746.88}]},{"text":"So I have missed yesterday's conversations and cannot refer back to 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when we look at the text that precedes this commitment and to which we should base our future text tax treaties, then it's rather vague.","start":2775.2,"end":2787.28,"topics":[{"key":"treaty-renegotiation","label":"Treaty Renegotiation and Article 15","description":"Clarifying the Convention’s relationship with existing bilateral tax treaties, including whether and how to renegotiate, amend or terminate inconsistent agreements and how such commitments interact with Article 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it depends how it will be interpreted.","start":3154.86,"end":3156.9,"topics":[],"words":[{"text":"So","start":3154.86,"end":3155.06},{"text":"it","start":3155.06,"end":3155.18},{"text":"depends","start":3155.18,"end":3155.54},{"text":"how","start":3155.54,"end":3155.74},{"text":"it","start":3155.74,"end":3155.9},{"text":"will","start":3155.9,"end":3156.06},{"text":"be","start":3156.06,"end":3156.22},{"text":"interpreted.","start":3156.22,"end":3156.9}]},{"text":"I think we can adopt somehow the text or study the proposal of the the African group could also be a good way, but definitely we can make some minor corrections and maybe split that paragraph into two new paragraphs and being more precise and specific in those two paragraphs being kept under the same 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Thank you.","start":3178.85,"end":3181.97,"topics":[],"words":[{"text":"Thank","start":3178.85,"end":3179.17},{"text":"you.","start":3179.17,"end":3179.41},{"text":"Thank","start":3181.41,"end":3181.77},{"text":"you.","start":3181.77,"end":3181.97}]},{"text":"Brazil, India, please.","start":3181.97,"end":3183.57,"topics":[],"words":[{"text":"Brazil,","start":3181.97,"end":3182.53},{"text":"India,","start":3182.77,"end":3183.17},{"text":"please.","start":3183.17,"end":3183.57}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":35,"start":3190.06,"pageUrl":"/ru/asset/k1x/k1x7jazcni?lang=en&t=3191","paragraphs":[{"sentences":[{"text":"Thank you, Chair for giving us the opportunity to take the floor a second time on this 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proposals have their own merit and Member States have provided thoughtful reflections on their respective strengths and 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acknowledges the concerns expressed by the African Group that commitments under this article should not risk becoming a dead 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agree that the provision must go beyond a mere acknowledgement of nexus factors and should meaningfully advance the fair allocation of taxing 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also recognize that international taxation principles must evolve in response to changing global economic dynamics, particularly in the context of 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the same time, we understand the perspective underlying the Norway Sweden proposal, especially the concerns regarding legal and legal legislative uncertainty inherent in the present article due to the reference of words which are including renegotiation of existing tax agreements that are inconsistent with this 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we also recognize that the prevailing international taxation principles, laying greater deal on emphasis on physical presence, needs to evolve and 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Fair allocation of taxing rights is in the heart of the Convention and may be the single most important reason for which our members have agreed to undertake this 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a middle point, Chair it is our view that learning and driving from other framework conventions which we have had a look at high level would mean being high enough not to preempt the Protocol that we outlined the substantive rules, and then also being specific enough to establish what the obligation of Parties would be or at least how such obligations can be further elaborated under the Protocols in the light of the current 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believe that the proposal have covered this element in a fair and balanced manner.","start":5085.7,"end":5091.7,"topics":[],"words":[{"text":"Chair","start":5085.7,"end":5086.06},{"text":"we","start":5086.06,"end":5086.3},{"text":"believe","start":5086.3,"end":5086.58},{"text":"that","start":5086.9,"end":5087.3},{"text":"the","start":5087.38,"end":5087.74},{"text":"proposal","start":5087.74,"end":5088.34},{"text":"have","start":5088.34,"end":5088.54},{"text":"covered","start":5088.54,"end":5088.98},{"text":"this","start":5088.98,"end":5089.26},{"text":"element","start":5089.26,"end":5089.78},{"text":"in","start":5089.86,"end":5090.14},{"text":"a","start":5090.14,"end":5090.3},{"text":"fair","start":5090.3,"end":5090.54},{"text":"and","start":5090.54,"end":5090.78},{"text":"balanced","start":5090.78,"end":5091.22},{"text":"manner.","start":5091.22,"end":5091.7}]},{"text":"We believe that that proposal would serve as a key pointer to how we must move forward with respect to this very 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on the issue raised by Korea regarding over taxation, we note that the proposal by the African Group have sought to address this where it provided that parties should seek coordinated approach in ensuring that MNEs or taxpayers are not overtaxed to possible triggers of Taxing right across many jurisdictions and as well as ensuring that there is no non taxation.","start":5101.22,"end":5129.72,"topics":[{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid double or multiple taxation, provide appropriate relief, and enhance predictability for taxpayers and 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third element is the issue regarding review.","start":5131,"end":5134.68,"topics":[],"words":[{"text":"The","start":5131,"end":5131.36},{"text":"third","start":5131.36,"end":5131.72},{"text":"element","start":5131.8,"end":5132.36},{"text":"is","start":5132.68,"end":5133.08},{"text":"the","start":5133.08,"end":5133.4},{"text":"issue","start":5133.4,"end":5133.68},{"text":"regarding","start":5133.68,"end":5134.32},{"text":"review.","start":5134.32,"end":5134.68}]},{"text":"We believe that Parties are negotiating this Convention in good faith and we believe that Parties who signs under this Convention will implement it in good 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in good faith means that if obligation is placed on parties, Parties will take necessary actions which may include some domestic measures, some bilateral renegotiation of existing treaties where necessary.","start":5145.97,"end":5160.53,"topics":[{"key":"treaty-renegotiation","label":"Treaty Renegotiation and Article 15","description":"Clarifying the Convention’s relationship with existing bilateral tax treaties, including whether and how to renegotiate, amend or terminate inconsistent agreements and how such commitments interact with Article 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we say this knowing that this is not an outlier.","start":5161.18,"end":5165.98,"topics":[],"words":[{"text":"And","start":5161.18,"end":5161.34},{"text":"we","start":5161.34,"end":5161.58},{"text":"say","start":5161.58,"end":5161.82},{"text":"this","start":5161.82,"end":5162.14},{"text":"knowing","start":5162.3,"end":5162.82},{"text":"that","start":5162.82,"end":5163.18},{"text":"this","start":5163.18,"end":5163.58},{"text":"is","start":5163.66,"end":5164.06},{"text":"not","start":5164.06,"end":5164.46},{"text":"an","start":5165.1,"end":5165.46},{"text":"outlier.","start":5165.46,"end":5165.98}]}]},{"sentences":[{"text":"There is a precedent.","start":5166.14,"end":5167.34,"topics":[],"words":[{"text":"There","start":5166.14,"end":5166.42},{"text":"is","start":5166.42,"end":5166.58},{"text":"a","start":5166.58,"end":5166.74},{"text":"precedent.","start":5166.74,"end":5167.34}]},{"text":"We recall when we did the rules around the base eration and profit 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proposal, I think is in line with such suggestions and we want to encourage Parties to approach it with broad mind, ensuring that they take necessary obligations if they sign on to the treaty to realize the object and intent of the Convention as expressed by the obligation of allocation of taxing.","start":5182.3,"end":5204.48,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing 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revised Article 5 worsens the situation.","start":5363.82,"end":5367.58,"topics":[],"words":[{"text":"The","start":5363.82,"end":5364.14},{"text":"revised","start":5364.14,"end":5364.7},{"text":"Article","start":5364.7,"end":5365.1},{"text":"5","start":5365.5,"end":5365.9},{"text":"worsens","start":5366.14,"end":5366.9},{"text":"the","start":5366.9,"end":5367.14},{"text":"situation.","start":5367.14,"end":5367.58}]},{"text":"The proposed text now suggests renegotiating tax agreements deemed inconsistent with this article, positioning source based taxation as the primary approach and viewing existing frameworks as obstacles rather than valuable international instruments.","start":5369.03,"end":5387.11,"topics":[{"key":"treaty-renegotiation","label":"Treaty Renegotiation and Article 15","description":"Clarifying the Convention’s relationship with existing bilateral tax treaties, including whether and how to renegotiate, amend or terminate inconsistent agreements and how such commitments 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income by source is impractical for international air transportation due to the industry's highly integrated and mobile nature.","start":5389.43,"end":5399.79,"topics":[{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development 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risks double taxation, an issue already problematic due to the financial burdens and conflicts with existing aviation frameworks, but also leads to multiple taxation.","start":5400.83,"end":5416.43,"topics":[{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid double or multiple taxation, provide appropriate relief, and enhance predictability for taxpayers and administrations."},{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development 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stakes here are high.","start":5434.52,"end":5436.68,"topics":[],"words":[{"text":"The","start":5434.52,"end":5434.8},{"text":"stakes","start":5434.8,"end":5435.24},{"text":"here","start":5435.4,"end":5435.8},{"text":"are","start":5435.8,"end":5436.2},{"text":"high.","start":5436.28,"end":5436.68}]},{"text":"Such measures threaten global economic and social development, particularly in developing economies.","start":5437.56,"end":5443.64,"topics":[{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development needs."},{"key":"capacity-and-simplicity","label":"Capacity and Simplicity","description":"Designing simple, administrable allocation and nexus rules and providing technical assistance and capacity building to accommodate constraints faced by developing and 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transport options.","start":5456.25,"end":5465.13,"topics":[{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development 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disproportionately harming regions and populations that are heavily reliant on air connectivity.","start":5466.01,"end":5482.7,"topics":[{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development needs."},{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid double or multiple taxation, provide appropriate relief, and enhance predictability for taxpayers and 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legal instruments have been or these legal instruments have been developed over many years of negotiations and more experts who have sought to find the right balance to ensure that the international air transport industry can continue to fulfill its vital role.","start":5501.69,"end":5518.89,"topics":[{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development 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these existing legal instruments aim to prevent any negative outcomes that Article 5 might create.","start":5519.61,"end":5527.72,"topics":[{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid double or multiple taxation, provide appropriate relief, and enhance predictability for taxpayers and 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Chair, we fundamentally believe that the Africa Group has also proposed language that offers a coordination rule to alleviate the concerns raised by Korea yesterday, and as such, we encourage parties and members to relook at the text and negotiate with a broad and open mind in achieving our set objectives.","start":5647.85,"end":5679.4,"topics":[{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid double or multiple taxation, provide appropriate relief, and enhance predictability for taxpayers and 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We now have Stakeholder eight.","start":5682.76,"end":5686.61,"topics":[],"words":[{"text":"Thank","start":5682.76,"end":5683.08},{"text":"you,","start":5683.08,"end":5683.24},{"text":"Ataf.","start":5683.24,"end":5683.76},{"text":"We","start":5683.76,"end":5683.96},{"text":"now","start":5683.96,"end":5684.12},{"text":"have","start":5684.12,"end":5684.44},{"text":"Stakeholder","start":5685.81,"end":5686.29},{"text":"eight.","start":5686.29,"end":5686.61}]},{"text":"That's Task Justice Network Africa.","start":5686.61,"end":5688.69,"topics":[],"words":[{"text":"That's","start":5686.61,"end":5687.09},{"text":"Task","start":5687.09,"end":5687.57},{"text":"Justice","start":5687.57,"end":5687.97},{"text":"Network","start":5687.97,"end":5688.29},{"text":"Africa.","start":5688.29,"end":5688.69}]},{"text":"Thank you, Chair for the opportunity to speak.","start":5690.37,"end":5692.45,"topics":[],"words":[{"text":"Thank","start":5690.37,"end":5690.69},{"text":"you,","start":5690.69,"end":5690.81},{"text":"Chair","start":5690.81,"end":5691.01},{"text":"for","start":5691.01,"end":5691.21},{"text":"the","start":5691.21,"end":5691.33},{"text":"opportunity","start":5691.33,"end":5691.89},{"text":"to","start":5691.89,"end":5692.09},{"text":"speak.","start":5692.09,"end":5692.45}]},{"text":"My name is Evelyn Mwendo and I represent the Tax Justice Network Africa and the African Civil Society Working Group on the UN Tax 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it needs to be clear that the purpose of this Article is to outrightly address the historical imbalances of taxing rights between source and residence countries.","start":5717.02,"end":5727.98,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing 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instance, the persistence of nexus rules based on physical presence has severely limited source taxation despite significant economic activities taking place therein.","start":5747.16,"end":5758.52,"topics":[{"key":"digital-nexus","label":"Digital Nexus","description":"Modernizing nexus rules to include user participation, data location and economic presence, ensuring taxing rights are not based solely on physical presence in an increasingly digitalized economy."},{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing 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as civil society, we are also not comfortable with the idea of a provision on taxing a portion of income.","start":5785.91,"end":5795.3,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing 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YTGN.","start":5821.85,"end":5827.21,"topics":[],"words":[{"text":"We","start":5821.85,"end":5822.13},{"text":"now","start":5822.13,"end":5822.33},{"text":"have","start":5822.33,"end":5822.65},{"text":"stakeholder","start":5824.25,"end":5825.05},{"text":"one","start":5825.05,"end":5825.33},{"text":"that","start":5825.33,"end":5825.57},{"text":"is","start":5825.57,"end":5825.85},{"text":"YTGN.","start":5826.01,"end":5827.21}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":50,"start":5830.17,"pageUrl":"/ru/asset/k1x/k1x7jazcni?lang=en&t=5831","paragraphs":[{"sentences":[{"text":"Thank you. Thank you, Mr. Chairperson.","start":5830.17,"end":5832.57,"topics":[],"words":[{"text":"Thank","start":5830.17,"end":5830.53},{"text":"you.","start":5830.53,"end":5830.77},{"text":"Thank","start":5830.77,"end":5831.09},{"text":"you,","start":5831.09,"end":5831.25},{"text":"Mr.","start":5831.25,"end":5831.61},{"text":"Chairperson.","start":5831.77,"end":5832.57}]},{"text":"I am here from the Youth for Tax Justice Network speaking on behalf of the FFD constituency of the Major Group for Children and Youth and other CSOs.","start":5833.45,"end":5844.27,"topics":[],"words":[{"text":"I","start":5833.45,"end":5833.73},{"text":"am","start":5833.73,"end":5834.01},{"text":"here","start":5834.01,"end":5834.41},{"text":"from","start":5835.69,"end":5836.01},{"text":"the","start":5836.01,"end":5836.25},{"text":"Youth","start":5836.25,"end":5836.53},{"text":"for","start":5836.53,"end":5836.69},{"text":"Tax","start":5836.69,"end":5836.89},{"text":"Justice","start":5836.89,"end":5837.37},{"text":"Network","start":5837.37,"end":5837.69},{"text":"speaking","start":5838.17,"end":5838.57},{"text":"on","start":5838.57,"end":5838.77},{"text":"behalf","start":5838.77,"end":5839.09},{"text":"of","start":5839.09,"end":5839.21},{"text":"the","start":5839.21,"end":5839.41},{"text":"FFD","start":5839.41,"end":5840.01},{"text":"constituency","start":5840.01,"end":5840.77},{"text":"of","start":5840.77,"end":5841.01},{"text":"the","start":5841.01,"end":5841.17},{"text":"Major","start":5841.17,"end":5841.37},{"text":"Group","start":5841.37,"end":5841.61},{"text":"for","start":5841.61,"end":5841.81},{"text":"Children","start":5841.81,"end":5842.01},{"text":"and","start":5842.01,"end":5842.21},{"text":"Youth","start":5842.21,"end":5842.57},{"text":"and","start":5843.07,"end":5843.19},{"text":"other","start":5843.19,"end":5843.43},{"text":"CSOs.","start":5843.43,"end":5844.27}]},{"text":"Present.","start":5844.43,"end":5844.83,"topics":[],"words":[{"text":"Present.","start":5844.43,"end":5844.83}]},{"text":"We call for the development of an additional specific article on the taxation of the extractive industries with a commitment to having a clear and enforceable source based taxing rights for jurisdictions where extractive activities take place.","start":5846.19,"end":5862.67,"topics":[{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development needs."},{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing 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extractive production occurs in developing countries, yet these countries have historically retained only a small share of the income generated from their non renewable natural resources.","start":5863.47,"end":5874.05,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing countries."},{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development 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current international tax system allows multinational mining corporations to shift profits and reduce their tax liabilities, leaving resource rich countries with limited fiscal benefits while they carry the environmental, social and long term economic costs for this extraction.","start":5874.61,"end":5892.05,"topics":[{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development needs."},{"key":"equitable-taxation-mnes","label":"Equitable Taxation of Multinational Enterprises","description":"Advancing fair and coherent taxation of MNEs, including potential formulary apportionment and anti–profit-shifting measures to ensure revenues accrue to market/source 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additional article should correct this imbalance by explicitly recognizing resource based taxing rights for natural resource jurisdictions.","start":5892.53,"end":5901.75,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing countries."},{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development 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the extractive industry taxation.","start":5902.23,"end":5909.83,"topics":[{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development 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text.","start":5910.39,"end":5913.51,"topics":[],"words":[{"text":"Yet","start":5910.39,"end":5910.79},{"text":"this","start":5910.87,"end":5911.19},{"text":"proposal","start":5911.19,"end":5911.63},{"text":"is","start":5911.63,"end":5911.79},{"text":"not","start":5911.79,"end":5911.989},{"text":"reflected","start":5911.989,"end":5912.43},{"text":"in","start":5912.43,"end":5912.59},{"text":"the","start":5912.59,"end":5912.75},{"text":"present","start":5912.75,"end":5913.03},{"text":"text.","start":5913.03,"end":5913.51}]}]},{"sentences":[{"text":"We have seen often too often that without specific rules and obligations, corporate tax planners find ways around general principles.","start":5914.15,"end":5924.1,"topics":[{"key":"equitable-taxation-mnes","label":"Equitable Taxation of Multinational Enterprises","description":"Advancing fair and coherent taxation of MNEs, including potential formulary apportionment and anti–profit-shifting measures to ensure revenues accrue to market/source 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Convention should therefore warrant that state parties shall ensure the effective taxation of income from the extraction and sale of natural resources in the jurisdictions where the extraction occurs, reflecting the unique non renewable nature of those resources and the principles that source rich countries have the primary taxing rights over their natural wealth.","start":5924.82,"end":5947.38,"topics":[{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development needs."},{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing 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additional article should also mandate measures like anti tax avoidance rules for the extractives, fair pricing of commodities and a commitment to renegotiate any bilateral treaties that cap source taxing rights on mining or petroleum income.","start":5948.19,"end":5966.19,"topics":[{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development needs."},{"key":"treaty-renegotiation","label":"Treaty Renegotiation and Article 15","description":"Clarifying the Convention’s relationship with existing bilateral tax treaties, including whether and how to renegotiate, amend or terminate inconsistent agreements and how such commitments interact with Article 15."},{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence 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taxing of extractive industries effectively at source would directly bolster countries abilities to fund sustainable development and climate resilience.","start":5966.67,"end":5977.34,"topics":[{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development needs."},{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing 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if I refer you secondly to my submission, I mentioned issues around location of workers, physical assets, natural resources, as well as customer revenues.","start":6107.17,"end":6118.61,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing countries."},{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development 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all of these could be again listed, as has been mentioned by some Member States.","start":6118.93,"end":6123.33,"topics":[],"words":[{"text":"And","start":6118.93,"end":6119.25},{"text":"all","start":6119.25,"end":6119.45},{"text":"of","start":6119.45,"end":6119.61},{"text":"these","start":6119.61,"end":6119.85},{"text":"could","start":6119.85,"end":6120.129},{"text":"be","start":6120.129,"end":6120.45},{"text":"again","start":6120.45,"end":6120.85},{"text":"listed,","start":6120.85,"end":6121.41},{"text":"as","start":6121.41,"end":6121.61},{"text":"has","start":6121.61,"end":6121.77},{"text":"been","start":6121.77,"end":6121.97},{"text":"mentioned","start":6121.97,"end":6122.33},{"text":"by","start":6122.33,"end":6122.49},{"text":"some","start":6122.49,"end":6122.69},{"text":"Member","start":6122.69,"end":6122.97},{"text":"States.","start":6122.97,"end":6123.33}]},{"text":"But I would also like this link to sustainable development on the issue of incompatibility of treaties to be 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thank you very much for the time.","start":6190.51,"end":6192.11,"topics":[],"words":[{"text":"I","start":6190.51,"end":6190.79},{"text":"thank","start":6190.79,"end":6191.03},{"text":"you","start":6191.03,"end":6191.19},{"text":"very","start":6191.19,"end":6191.35},{"text":"much","start":6191.35,"end":6191.51},{"text":"for","start":6191.51,"end":6191.67},{"text":"the","start":6191.67,"end":6191.83},{"text":"time.","start":6191.83,"end":6192.11}]}]}],"speaker":{"name":null,"affiliation":"UN Independent Expert","affiliation_full":"UN Independent Expert","group":null,"function":"Independent Expert"}},{"statement_number":52,"start":6199.23,"pageUrl":"/ru/asset/k1x/k1x7jazcni?lang=en&t=6200","paragraphs":[{"sentences":[{"text":"Okay, we have a request from Norway, so Norway, please go 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fact, many of those treaties were negotiated with these jurisdictions at separate states.","start":6236.33,"end":6242.61,"topics":[],"words":[{"text":"In","start":6236.33,"end":6236.57},{"text":"fact,","start":6236.57,"end":6236.85},{"text":"many","start":6237.33,"end":6237.65},{"text":"of","start":6237.65,"end":6237.81},{"text":"those","start":6237.81,"end":6238.01},{"text":"treaties","start":6238.01,"end":6238.57},{"text":"were","start":6238.57,"end":6238.89},{"text":"negotiated","start":6238.89,"end":6239.89},{"text":"with","start":6240.21,"end":6240.57},{"text":"these","start":6240.57,"end":6240.85},{"text":"jurisdictions","start":6240.85,"end":6241.57},{"text":"at","start":6241.57,"end":6241.81},{"text":"separate","start":6241.81,"end":6242.25},{"text":"states.","start":6242.25,"end":6242.61}]},{"text":"And I think perhaps only one was a legacy 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I simply wanted to clarify that.","start":6261.82,"end":6263.94,"topics":[],"words":[{"text":"So","start":6261.82,"end":6262.1},{"text":"I","start":6262.1,"end":6262.34},{"text":"simply","start":6262.34,"end":6262.7},{"text":"wanted","start":6262.7,"end":6262.98},{"text":"to","start":6262.98,"end":6263.18},{"text":"clarify","start":6263.18,"end":6263.7},{"text":"that.","start":6263.7,"end":6263.94}]},{"text":"Thank you.","start":6263.94,"end":6264.46,"topics":[],"words":[{"text":"Thank","start":6263.94,"end":6264.22},{"text":"you.","start":6264.22,"end":6264.46}]}]}],"speaker":{"name":null,"affiliation":"NOR","affiliation_full":"Norway","group":null,"function":"Representative"}},{"statement_number":54,"start":6267.02,"pageUrl":"/ru/asset/k1x/k1x7jazcni?lang=en&t=6268","paragraphs":[{"sentences":[{"text":"Okay, that's well 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therefrom.","start":6297.35,"end":6306.39,"topics":[],"words":[{"text":"The","start":6297.35,"end":6297.63},{"text":"word","start":6297.63,"end":6297.99},{"text":"a","start":6297.99,"end":6298.27},{"text":"portion","start":6298.27,"end":6298.59},{"text":"of","start":6298.59,"end":6298.71},{"text":"the","start":6298.71,"end":6298.869},{"text":"income","start":6298.869,"end":6299.23},{"text":"generated","start":6299.23,"end":6299.59},{"text":"from","start":6299.59,"end":6299.79},{"text":"such","start":6299.79,"end":6299.99},{"text":"activities","start":6299.99,"end":6300.47},{"text":"may","start":6300.71,"end":6300.99},{"text":"be","start":6300.99,"end":6301.15},{"text":"replaced","start":6301.15,"end":6301.59},{"text":"by","start":6301.59,"end":6301.71},{"text":"the","start":6301.71,"end":6301.87},{"text":"words","start":6301.87,"end":6302.23},{"text":"the","start":6302.39,"end":6302.71},{"text":"resultant","start":6302.71,"end":6303.27},{"text":"income","start":6303.27,"end":6303.75},{"text":"or","start":6304.23,"end":6304.63},{"text":"income","start":6304.79,"end":6305.23},{"text":"generated","start":6305.23,"end":6305.63},{"text":"therefrom.","start":6305.63,"end":6306.39}]},{"text":"I did not explain the reasons for this.","start":6306.55,"end":6308.39,"topics":[],"words":[{"text":"I","start":6306.55,"end":6306.87},{"text":"did","start":6306.87,"end":6307.07},{"text":"not","start":6307.07,"end":6307.23},{"text":"explain","start":6307.23,"end":6307.59},{"text":"the","start":6307.59,"end":6307.75},{"text":"reasons","start":6307.75,"end":6308.07},{"text":"for","start":6308.07,"end":6308.19},{"text":"this.","start":6308.19,"end":6308.39}]},{"text":"I mean, this is.","start":6308.39,"end":6309.03,"topics":[],"words":[{"text":"I","start":6308.39,"end":6308.55},{"text":"mean,","start":6308.55,"end":6308.67},{"text":"this","start":6308.67,"end":6308.79},{"text":"is.","start":6308.79,"end":6309.03}]},{"text":"This was also said by some other 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approaches.","start":6368.53,"end":6371.73,"topics":[],"words":[{"text":"And","start":6368.53,"end":6368.89},{"text":"to","start":6368.89,"end":6369.17},{"text":"address","start":6369.17,"end":6369.49},{"text":"this,","start":6369.49,"end":6369.89},{"text":"one","start":6369.97,"end":6370.29},{"text":"may","start":6370.29,"end":6370.49},{"text":"consider","start":6370.49,"end":6370.77},{"text":"two","start":6370.77,"end":6371.09},{"text":"approaches.","start":6371.09,"end":6371.73}]},{"text":"Approach one, what is fair or unfair is very subjective and it may not be fair to attempt to deal with this in this Framework Convention which is supposed to be at high level.","start":6372.61,"end":6383.97,"topics":[{"key":"framework-vs-protocols","label":"Framework vs Protocols","description":"Maintaining high-level principles and governance in the Framework Convention while deferring detailed, enforceable rules and technical obligations to future protocols and related 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in first approach, we don't look at this, but when the parties actually discuss when it is relevant.","start":6384.05,"end":6391.34,"topics":[{"key":"framework-vs-protocols","label":"Framework vs Protocols","description":"Maintaining high-level principles and governance in the Framework Convention while deferring detailed, enforceable rules and technical obligations to future protocols and related 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whether 10% source, country, taxes, rights, fair or 15% is fair.","start":6391.42,"end":6401.18,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing countries."},{"key":"framework-vs-protocols","label":"Framework vs Protocols","description":"Maintaining high-level principles and governance in the Framework Convention while deferring detailed, enforceable rules and technical obligations to future protocols and related instruments."},{"key":"sector-specific-taxation","label":"Sector-Specific Taxation","description":"Tailoring rules for specific industries—such as source-based taxation of extractives and avoiding multiple taxation in international air transport—to reflect unique characteristics and development 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may be discussed at that point of time because it will be more relevant there.","start":6401.5,"end":6404.62,"topics":[{"key":"framework-vs-protocols","label":"Framework vs Protocols","description":"Maintaining high-level principles and governance in the Framework Convention while deferring detailed, enforceable rules and technical obligations to future protocols and related 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governance in the Framework Convention while deferring detailed, enforceable rules and technical obligations to future protocols and related instruments."}],"words":[{"text":"Framework","start":6404.78,"end":6405.3},{"text":"Convention","start":6405.3,"end":6405.82},{"text":"is","start":6405.82,"end":6406.06},{"text":"only","start":6406.06,"end":6406.34},{"text":"high","start":6406.34,"end":6406.58},{"text":"level.","start":6406.58,"end":6406.86}]},{"text":"That's, you know, that's approach number two.","start":6406.94,"end":6408.78,"topics":[],"words":[{"text":"That's,","start":6406.94,"end":6407.3},{"text":"you","start":6407.3,"end":6407.46},{"text":"know,","start":6407.46,"end":6407.58},{"text":"that's","start":6407.58,"end":6407.78},{"text":"approach","start":6407.78,"end":6408.06},{"text":"number","start":6408.14,"end":6408.46},{"text":"two.","start":6408.46,"end":6408.78}]},{"text":"There is also approach to approach two.","start":6410.38,"end":6412.78,"topics":[],"words":[{"text":"There","start":6410.38,"end":6410.66},{"text":"is","start":6410.66,"end":6410.86},{"text":"also","start":6410.86,"end":6411.18},{"text":"approach","start":6411.34,"end":6411.74},{"text":"to","start":6411.74,"end":6412.1},{"text":"approach","start":6412.1,"end":6412.42},{"text":"two.","start":6412.42,"end":6412.78}]},{"text":"There is also another way of agreeing on what is fair allocation.","start":6413.09,"end":6417.65,"topics":[],"words":[{"text":"There","start":6413.09,"end":6413.17},{"text":"is","start":6413.17,"end":6413.33},{"text":"also","start":6413.33,"end":6413.57},{"text":"another","start":6413.57,"end":6413.89},{"text":"way","start":6413.89,"end":6414.21},{"text":"of","start":6414.21,"end":6414.53},{"text":"agreeing","start":6415.65,"end":6416.33},{"text":"on","start":6416.33,"end":6416.57},{"text":"what","start":6416.57,"end":6416.69},{"text":"is","start":6416.69,"end":6416.81},{"text":"fair","start":6416.81,"end":6417.05},{"text":"allocation.","start":6417.05,"end":6417.65}]},{"text":"And this may be linked to certain other aspects which we discussed 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yesterday.","start":6426.53,"end":6428.93,"topics":[],"words":[{"text":"Now,","start":6426.53,"end":6426.81},{"text":"importance","start":6426.81,"end":6427.21},{"text":"of","start":6427.21,"end":6427.37},{"text":"human","start":6427.37,"end":6427.57},{"text":"rights","start":6427.57,"end":6427.77},{"text":"is","start":6427.77,"end":6427.93},{"text":"already","start":6427.93,"end":6428.13},{"text":"discussed","start":6428.13,"end":6428.49},{"text":"yesterday.","start":6428.49,"end":6428.93}]},{"text":"Okay, people comment on it.","start":6429.089,"end":6430.69,"topics":[],"words":[{"text":"Okay,","start":6429.089,"end":6429.53},{"text":"people","start":6429.53,"end":6429.73},{"text":"comment","start":6429.73,"end":6430.05},{"text":"on","start":6430.05,"end":6430.37},{"text":"it.","start":6430.37,"end":6430.69}]},{"text":"The countries need tax revenue to protect human 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And the tax revenues collected by the countries will be used for this.","start":6440.15,"end":6444.67,"topics":[],"words":[{"text":"Etc.","start":6440.15,"end":6440.51},{"text":"And","start":6441.39,"end":6441.71},{"text":"the","start":6441.71,"end":6441.99},{"text":"tax","start":6441.99,"end":6442.27},{"text":"revenues","start":6442.27,"end":6442.71},{"text":"collected","start":6442.71,"end":6443.07},{"text":"by","start":6443.07,"end":6443.19},{"text":"the","start":6443.19,"end":6443.31},{"text":"countries","start":6443.31,"end":6443.55},{"text":"will","start":6443.55,"end":6443.83},{"text":"be","start":6443.83,"end":6443.99},{"text":"used","start":6443.99,"end":6444.19},{"text":"for","start":6444.19,"end":6444.39},{"text":"this.","start":6444.39,"end":6444.67}]},{"text":"And that means the allocation ratios can be linked, created in such a manner that the countries which need higher amount of revenue for protection of human rights will get higher share of 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ratio may be linked to that.","start":6478.49,"end":6479.93,"topics":[],"words":[{"text":"The","start":6478.49,"end":6478.77},{"text":"ratio","start":6478.77,"end":6479.01},{"text":"may","start":6479.01,"end":6479.17},{"text":"be","start":6479.17,"end":6479.33},{"text":"linked","start":6479.33,"end":6479.57},{"text":"to","start":6479.57,"end":6479.69},{"text":"that.","start":6479.69,"end":6479.93}]},{"text":"So the guiding principle for achieving fairness should be the country which needs more funds for human development gets more taxing.","start":6480.65,"end":6487.85,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing 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may keep on further improvising on that.","start":6488.41,"end":6490.73,"topics":[],"words":[{"text":"We","start":6488.41,"end":6488.69},{"text":"may","start":6488.69,"end":6488.89},{"text":"keep","start":6488.89,"end":6489.09},{"text":"on","start":6489.09,"end":6489.29},{"text":"further","start":6489.29,"end":6489.61},{"text":"improvising","start":6489.61,"end":6490.25},{"text":"on","start":6490.25,"end":6490.45},{"text":"that.","start":6490.45,"end":6490.73}]},{"text":"These are the countries which are faced with facing more of a climate change related issues.","start":6490.81,"end":6494.72,"topics":[],"words":[{"text":"These","start":6490.81,"end":6491.13},{"text":"are","start":6491.13,"end":6491.29},{"text":"the","start":6491.29,"end":6491.41},{"text":"countries","start":6491.41,"end":6491.65},{"text":"which","start":6491.65,"end":6491.93},{"text":"are","start":6491.93,"end":6492.17},{"text":"faced","start":6492.17,"end":6492.65},{"text":"with","start":6492.65,"end":6492.73},{"text":"facing","start":6492.88,"end":6493.08},{"text":"more","start":6493.08,"end":6493.24},{"text":"of","start":6493.24,"end":6493.4},{"text":"a","start":6493.4,"end":6493.56},{"text":"climate","start":6493.56,"end":6493.8},{"text":"change","start":6493.8,"end":6494.04},{"text":"related","start":6494.04,"end":6494.36},{"text":"issues.","start":6494.36,"end":6494.72}]},{"text":"They make more taxing 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market presence, revenues and economic activity, with a focus on equity for developing countries."}],"words":[{"text":"We","start":6500.16,"end":6500.44},{"text":"may","start":6500.44,"end":6500.68},{"text":"achieve","start":6500.68,"end":6501.08},{"text":"fairness","start":6501.08,"end":6501.6},{"text":"by","start":6501.68,"end":6502.08},{"text":"taxing","start":6502.08,"end":6502.64},{"text":"rights.","start":6502.64,"end":6502.96}]},{"text":"The taxing rights may be allocated in the inverse ratio of per capita GDP of countries competing for the revenue.","start":6503.52,"end":6511.76,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing 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into consideration, you know, other aspects related to gdc, GDP or sgds.","start":6512.16,"end":6518.96,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing 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if the income of income generated is 100, then the developing country will get 94 out of this 100 because that's what the GDP ratio, inverse GDP ratio will contribute.","start":6531.57,"end":6542.61,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing countries."},{"key":"equitable-taxation-mnes","label":"Equitable Taxation of Multinational Enterprises","description":"Advancing fair and coherent taxation of MNEs, including potential formulary apportionment and anti–profit-shifting measures to ensure revenues accrue to market/source 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course, this is very basic, you know, guidance and, and there's a lot of scope for further improvisation on 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issue which is discussed is on double taxation.","start":6550.54,"end":6553.34,"topics":[],"words":[{"text":"Another","start":6550.54,"end":6550.94},{"text":"issue","start":6550.94,"end":6551.26},{"text":"which","start":6551.26,"end":6551.46},{"text":"is","start":6551.46,"end":6551.62},{"text":"discussed","start":6551.62,"end":6552.14},{"text":"is","start":6552.14,"end":6552.34},{"text":"on","start":6552.34,"end":6552.5},{"text":"double","start":6552.5,"end":6552.78},{"text":"taxation.","start":6552.78,"end":6553.34}]},{"text":"The issue of double taxation also needs to be seen from a different perspective.","start":6554.62,"end":6558.7,"topics":[{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid double or multiple taxation, provide appropriate relief, and enhance predictability for taxpayers and 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avoid double or multiple taxation, provide appropriate relief, and enhance predictability for taxpayers and 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appropriate to expect that MNES will change the business models if it results in double taxation?","start":6567.74,"end":6574.47,"topics":[{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid double or multiple taxation, provide appropriate relief, and enhance predictability for taxpayers and 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is therefore advantageous that this process to create more clarity and understanding we have to at some point address the issues that have been raised with having some indication of what Article 15 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talking about global multinational profits that are in the order of 7 trillions of euros.","start":6869.42,"end":6874.22,"topics":[],"words":[{"text":"We're","start":6869.42,"end":6869.82},{"text":"talking","start":6869.82,"end":6870.02},{"text":"about","start":6870.02,"end":6870.3},{"text":"global","start":6870.38,"end":6870.7},{"text":"multinational","start":6870.7,"end":6871.34},{"text":"profits","start":6871.34,"end":6871.739},{"text":"that","start":6871.739,"end":6871.9},{"text":"are","start":6871.9,"end":6872.02},{"text":"in","start":6872.02,"end":6872.18},{"text":"the","start":6872.18,"end":6872.34},{"text":"order","start":6872.34,"end":6872.54},{"text":"of","start":6872.54,"end":6872.78},{"text":"7","start":6872.78,"end":6873.122},{"text":"trillions","start":6873.198,"end":6873.54},{"text":"of","start":6873.54,"end":6873.66},{"text":"euros.","start":6873.66,"end":6874.22}]},{"text":"So even under a reapportionment scenario that would focus on large multinational groups, around a third of taxi and rights would move to a different country compared to the current system with significant revenue potential for many countries here.","start":6874.94,"end":6887.52,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing countries."},{"key":"equitable-taxation-mnes","label":"Equitable Taxation of Multinational Enterprises","description":"Advancing fair and coherent taxation of MNEs, including potential formulary apportionment and anti–profit-shifting measures to ensure revenues accrue to market/source 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this background, it is important to be clear about the implications of the current discussions.","start":6888.4,"end":6893.68,"topics":[],"words":[{"text":"Against","start":6888.4,"end":6888.76},{"text":"this","start":6888.76,"end":6889.12},{"text":"background,","start":6889.12,"end":6889.68},{"text":"it","start":6889.68,"end":6889.88},{"text":"is","start":6889.88,"end":6890.04},{"text":"important","start":6890.04,"end":6890.32},{"text":"to","start":6890.88,"end":6891.16},{"text":"be","start":6891.16,"end":6891.32},{"text":"clear","start":6891.32,"end":6891.56},{"text":"about","start":6891.56,"end":6891.84},{"text":"the","start":6891.84,"end":6892.04},{"text":"implications","start":6892.04,"end":6892.48},{"text":"of","start":6892.48,"end":6892.68},{"text":"the","start":6892.68,"end":6892.8},{"text":"current","start":6892.8,"end":6893},{"text":"discussions.","start":6893,"end":6893.68}]},{"text":"Several delegations have stressed the importance of avoiding double taxation, while also 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analysis shows that these two positions are not neutral when taken at time the same same time, without further provisions ruling out double taxation and excluding the possibility of making changes to current treaties would effectively result in unilaterally giving up taxing rights, particularly in the case of non participating countries.","start":6903.76,"end":6920.27,"topics":[{"key":"treaty-renegotiation","label":"Treaty Renegotiation and Article 15","description":"Clarifying the Convention’s relationship with existing bilateral tax treaties, including whether and how to renegotiate, amend or terminate inconsistent agreements and how such commitments interact with Article 15."},{"key":"non-participation-handling","label":"Non-Participation Handling","description":"Determining how to address income linked to jurisdictions that do not join the Convention and considering collective mechanisms to disincentivize non-participation to protect 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implies foregoing a significant share of revenues.","start":6920.83,"end":6923.39,"topics":[{"key":"non-participation-handling","label":"Non-Participation Handling","description":"Determining how to address income linked to jurisdictions that do not join the Convention and considering collective mechanisms to disincentivize non-participation to protect revenues."}],"words":[{"text":"This","start":6920.83,"end":6921.15},{"text":"implies","start":6921.15,"end":6921.55},{"text":"foregoing","start":6921.55,"end":6922.03},{"text":"a","start":6922.03,"end":6922.11},{"text":"significant","start":6922.11,"end":6922.35},{"text":"share","start":6922.35,"end":6922.71},{"text":"of","start":6922.71,"end":6922.95},{"text":"revenues.","start":6922.95,"end":6923.39}]},{"text":"For example, in a scenario in which the largest economy in the world would not be participating, roughly a third of this potential revenue would be given 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choices will have profound effect on both the reallocation of taxing rights and on the revenues the States will end up getting.","start":6943.99,"end":6950.23,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing 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that will need to be fully addressed, as I think the delegates from Ireland and Italy have intimated, to ensure that the framework functions as 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than fostering cooperation.","start":7011.55,"end":7013.07,"topics":[],"words":[{"text":"Rather","start":7011.55,"end":7011.91},{"text":"than","start":7011.91,"end":7012.07},{"text":"fostering","start":7012.07,"end":7012.47},{"text":"cooperation.","start":7012.47,"end":7013.07}]},{"text":"The framework risks increasing disputes both with and between state parties and unfortunately that creates barriers to trade and stifles economic growth.","start":7013.07,"end":7023.07,"topics":[{"key":"international-law-consistency","label":"International Law Consistency","description":"Ensuring alignment with international treaty law (e.g., the Vienna Convention), avoiding obligations on third States and respecting sovereignty and existing treaty 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more detail.","start":7023.95,"end":7024.75,"topics":[],"words":[{"text":"In","start":7023.95,"end":7024.23},{"text":"more","start":7024.23,"end":7024.43},{"text":"detail.","start":7024.43,"end":7024.75}]},{"text":"First, the current drafting introduces broad taxing rights and fairly ill defined definitions which invite multiple interpretations.","start":7025.47,"end":7034.27,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing 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in disputes.","start":7035.07,"end":7043.89,"topics":[{"key":"framework-vs-protocols","label":"Framework vs Protocols","description":"Maintaining high-level principles and governance in the Framework Convention while deferring detailed, enforceable rules and technical obligations to future protocols and related 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proposals that we've heard about encouraging renegotiation of existing treaty networks could generate uncertainty for supply chains already strained by geopolitical instabilities.","start":7045.01,"end":7057.65,"topics":[{"key":"treaty-renegotiation","label":"Treaty Renegotiation and Article 15","description":"Clarifying the Convention’s relationship with existing bilateral tax treaties, including whether and how to renegotiate, amend or terminate inconsistent agreements and how such commitments interact with Article 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unrealistic to expect wholesale renegotiation of treaties, especially if they are not clearly neglected.","start":7058.37,"end":7064.56,"topics":[{"key":"treaty-renegotiation","label":"Treaty Renegotiation and Article 15","description":"Clarifying the Convention’s relationship with existing bilateral tax treaties, including whether and how to renegotiate, amend or terminate inconsistent agreements and how such commitments interact with Article 15."}],"words":[{"text":"It's","start":7058.37,"end":7058.73},{"text":"unrealistic","start":7058.73,"end":7059.61},{"text":"to","start":7059.61,"end":7059.85},{"text":"expect","start":7059.85,"end":7060.13},{"text":"wholesale","start":7060.29,"end":7060.85},{"text":"renegotiation","start":7060.85,"end":7061.73},{"text":"of","start":7061.73,"end":7061.97},{"text":"treaties,","start":7061.97,"end":7062.53},{"text":"especially","start":7062.93,"end":7063.33},{"text":"if","start":7063.41,"end":7063.65},{"text":"they","start":7063.65,"end":7063.77},{"text":"are","start":7063.77,"end":7063.93},{"text":"not","start":7063.93,"end":7064.09},{"text":"clearly","start":7064.09,"end":7064.45},{"text":"neglected.","start":7064.45,"end":7064.56}]},{"text":"Find and stability in those GT networks is essential for continuity and predictability in cross border activity.","start":7064.87,"end":7071.75,"topics":[{"key":"treaty-renegotiation","label":"Treaty Renegotiation and Article 15","description":"Clarifying the Convention’s relationship with existing bilateral tax treaties, including whether and how to renegotiate, amend or terminate inconsistent agreements and how such commitments interact with Article 15."}],"words":[{"text":"Find","start":7064.87,"end":7065.11},{"text":"and","start":7065.59,"end":7065.87},{"text":"stability","start":7065.87,"end":7066.23},{"text":"in","start":7066.31,"end":7066.59},{"text":"those","start":7066.59,"end":7066.79},{"text":"GT","start":7066.79,"end":7067.19},{"text":"networks","start":7067.19,"end":7067.75},{"text":"is","start":7067.75,"end":7067.99},{"text":"essential","start":7067.99,"end":7068.43},{"text":"for","start":7068.43,"end":7068.75},{"text":"continuity","start":7068.75,"end":7069.43},{"text":"and","start":7069.43,"end":7069.63},{"text":"predictability","start":7069.63,"end":7070.31},{"text":"in","start":7070.31,"end":7070.59},{"text":"cross","start":7070.59,"end":7070.83},{"text":"border","start":7070.83,"end":7071.19},{"text":"activity.","start":7071.19,"end":7071.75}]},{"text":"I think the delegate from India raised some interesting structural proposals to address such concerns in this regard.","start":7072.07,"end":7079.11,"topics":[],"words":[{"text":"I","start":7072.07,"end":7072.35},{"text":"think","start":7072.35,"end":7072.55},{"text":"the","start":7072.55,"end":7072.75},{"text":"delegate","start":7072.75,"end":7073.15},{"text":"from","start":7073.15,"end":7073.35},{"text":"India","start":7073.35,"end":7073.67},{"text":"raised","start":7073.83,"end":7074.23},{"text":"some","start":7074.23,"end":7074.43},{"text":"interesting","start":7074.43,"end":7074.95},{"text":"structural","start":7074.95,"end":7075.51},{"text":"proposals","start":7075.51,"end":7076.23},{"text":"to","start":7076.39,"end":7076.71},{"text":"address","start":7076.71,"end":7077.03},{"text":"such","start":7077.03,"end":7077.35},{"text":"concerns","start":7077.35,"end":7078.07},{"text":"in","start":7078.07,"end":7078.35},{"text":"this","start":7078.35,"end":7078.55},{"text":"regard.","start":7078.55,"end":7079.11}]}]},{"sentences":[{"text":"Third, the draft increases the risk of extraterritorial taxation.","start":7080.31,"end":7084.55,"topics":[{"key":"international-law-consistency","label":"International Law Consistency","description":"Ensuring alignment with international treaty law (e.g., the Vienna Convention), avoiding obligations on third States and respecting sovereignty and existing treaty practices."}],"words":[{"text":"Third,","start":7080.31,"end":7080.669},{"text":"the","start":7080.669,"end":7080.87},{"text":"draft","start":7080.87,"end":7081.23},{"text":"increases","start":7081.23,"end":7081.83},{"text":"the","start":7081.83,"end":7082.15},{"text":"risk","start":7082.39,"end":7082.71},{"text":"of","start":7082.71,"end":7082.95},{"text":"extraterritorial","start":7082.95,"end":7083.95},{"text":"taxation.","start":7083.95,"end":7084.55}]},{"text":"Framing taxing rights around undefined or unilaterally interpreted distortive effects, for example, could allow jurisdictions to tax beyond their borders, provoking retaliatory measures and further destabilising the system.","start":7085.11,"end":7099.2,"topics":[{"key":"international-law-consistency","label":"International Law Consistency","description":"Ensuring alignment with international treaty law (e.g., the Vienna Convention), avoiding obligations on third States and respecting sovereignty and existing treaty 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risk of double taxation remains unaddressed.","start":7100.56,"end":7103.92,"topics":[{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid double or multiple taxation, provide appropriate relief, and enhance predictability for taxpayers and administrations."}],"words":[{"text":"The","start":7100.56,"end":7100.84},{"text":"risk","start":7100.84,"end":7101.04},{"text":"of","start":7101.04,"end":7101.24},{"text":"double","start":7101.24,"end":7101.52},{"text":"taxation","start":7101.52,"end":7102.16},{"text":"remains","start":7102.16,"end":7102.72},{"text":"unaddressed.","start":7102.96,"end":7103.92}]},{"text":"The current draft continues to allow for double or multiple taxation.","start":7104.08,"end":7108.8,"topics":[{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid 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also add that references that are being discussed are sometimes nebulous and perhaps misleading.","start":7150.56,"end":7157.28,"topics":[],"words":[{"text":"I'd","start":7150.56,"end":7150.92},{"text":"also","start":7150.92,"end":7151.16},{"text":"add","start":7151.16,"end":7151.52},{"text":"that","start":7151.52,"end":7151.92},{"text":"references","start":7151.92,"end":7152.48},{"text":"that","start":7152.48,"end":7152.68},{"text":"are","start":7152.68,"end":7152.84},{"text":"being","start":7152.84,"end":7153},{"text":"discussed","start":7153,"end":7153.56},{"text":"are","start":7153.56,"end":7153.8},{"text":"sometimes","start":7153.8,"end":7154.32},{"text":"nebulous","start":7155.2,"end":7155.88},{"text":"and","start":7155.88,"end":7156.16},{"text":"perhaps","start":7156.16,"end":7156.52},{"text":"misleading.","start":7156.52,"end":7157.28}]},{"text":"For example, data in and of itself is of little 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business activity occurs, value is created, markets are located or revenues are generated, all of which are terms that are open to different interpretations, and this would clearly open the door to double or multiple taxation.","start":7193.61,"end":7207.69,"topics":[{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid double or multiple taxation, provide appropriate relief, and enhance predictability for taxpayers and 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formulations, for example of taxing right principles, the 2023 the December 23 UN resolution referred to economic activity, value creation and from where revenues are generated.","start":7228.42,"end":7251.49,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing 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these inconsistencies create uncertainty and clearly risk divergent interpretations.","start":7267.89,"end":7273.34,"topics":[],"words":[{"text":"Now,","start":7267.89,"end":7268.17},{"text":"these","start":7268.17,"end":7268.37},{"text":"inconsistencies","start":7268.37,"end":7269.17},{"text":"create","start":7269.17,"end":7269.45},{"text":"uncertainty","start":7269.45,"end":7270.15},{"text":"and","start":7270.62,"end":7270.78},{"text":"clearly","start":7270.78,"end":7271.26},{"text":"risk","start":7271.26,"end":7271.58},{"text":"divergent","start":7271.82,"end":7272.54},{"text":"interpretations.","start":7272.54,"end":7273.34}]},{"text":"We would propose adding language.","start":7274.14,"end":7276.78,"topics":[],"words":[{"text":"We","start":7274.14,"end":7274.46},{"text":"would","start":7274.46,"end":7274.66},{"text":"propose","start":7274.66,"end":7275.18},{"text":"adding","start":7275.74,"end":7276.18},{"text":"language.","start":7276.18,"end":7276.78}]},{"text":"For example, as 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a single paragraph article is to be maintained, maybe a simpler formation could be along the lines of countries agree to commit to the fair allocation of taxing rights and to the relief from double taxation.","start":7304.23,"end":7316.39,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing countries."},{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid double or multiple taxation, provide appropriate relief, and enhance predictability for taxpayers and 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you Mr. Co lead.","start":7350.11,"end":7351.47,"topics":[],"words":[{"text":"Thank","start":7350.11,"end":7350.43},{"text":"you","start":7350.43,"end":7350.55},{"text":"Mr.","start":7350.55,"end":7350.87},{"text":"Co","start":7350.87,"end":7351.15},{"text":"lead.","start":7351.15,"end":7351.47}]}]}],"speaker":{"name":null,"affiliation":"ICC","affiliation_full":"ICC","group":null,"function":"Representative"}},{"statement_number":62,"start":7354.91,"pageUrl":"/ru/asset/k1x/k1x7jazcni?lang=en&t=7355","paragraphs":[{"sentences":[{"text":"Thank you.","start":7354.91,"end":7355.43,"topics":[],"words":[{"text":"Thank","start":7354.91,"end":7355.31},{"text":"you.","start":7355.31,"end":7355.43}]},{"text":"We now have ICC 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we also must highlight several concerns with the current drafting that require careful reconsideration.","start":7377.19,"end":7384.15,"topics":[],"words":[{"text":"However,","start":7377.19,"end":7377.59},{"text":"we","start":7377.75,"end":7378.07},{"text":"also","start":7378.07,"end":7378.35},{"text":"must","start":7378.35,"end":7378.63},{"text":"highlight","start":7378.63,"end":7378.99},{"text":"several","start":7378.99,"end":7379.35},{"text":"concerns","start":7379.43,"end":7379.99},{"text":"with","start":7379.99,"end":7380.19},{"text":"the","start":7380.19,"end":7380.31},{"text":"current","start":7380.31,"end":7380.47},{"text":"drafting","start":7380.47,"end":7381.03},{"text":"that","start":7381.03,"end":7381.35},{"text":"require","start":7381.35,"end":7381.91},{"text":"careful","start":7382.63,"end":7383.15},{"text":"reconsideration.","start":7383.15,"end":7384.15}]},{"text":"We see a real risk of unintended consequences that could create barriers to trade and slow economic 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unintentionally increase disputes between state parties.","start":7391.83,"end":7399.42,"topics":[{"key":"framework-vs-protocols","label":"Framework vs Protocols","description":"Maintaining high-level principles and governance in the Framework Convention while deferring detailed, enforceable rules and technical obligations to future protocols and related instruments."},{"key":"international-law-consistency","label":"International Law Consistency","description":"Ensuring alignment with international treaty law (e.g., the Vienna Convention), avoiding obligations on third States and respecting sovereignty and existing treaty practices."}],"words":[{"text":"Instead","start":7391.83,"end":7392.31},{"text":"of","start":7392.31,"end":7392.51},{"text":"providing","start":7392.51,"end":7392.91},{"text":"stability,","start":7392.91,"end":7393.43},{"text":"the","start":7393.75,"end":7394.07},{"text":"framework","start":7394.07,"end":7394.51},{"text":"in","start":7394.51,"end":7394.67},{"text":"its","start":7394.67,"end":7394.87},{"text":"present","start":7394.87,"end":7395.19},{"text":"form","start":7395.35,"end":7395.75},{"text":"may","start":7396.15,"end":7396.55},{"text":"unintentionally","start":7396.71,"end":7397.59},{"text":"increase","start":7397.59,"end":7397.87},{"text":"disputes","start":7397.87,"end":7398.43},{"text":"between","start":7398.43,"end":7398.71},{"text":"state","start":7398.71,"end":7398.99},{"text":"parties.","start":7398.99,"end":7399.42}]}]},{"sentences":[{"text":"First, the text grants very broad taxing rights and relies on vague definitions which invite divergent interpretations.","start":7400.45,"end":7407.81,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing countries."},{"key":"international-law-consistency","label":"International Law Consistency","description":"Ensuring alignment with international treaty law (e.g., the Vienna Convention), avoiding obligations on third States and respecting sovereignty and existing treaty practices."}],"words":[{"text":"First,","start":7400.45,"end":7400.69},{"text":"the","start":7400.85,"end":7401.17},{"text":"text","start":7401.17,"end":7401.45},{"text":"grants","start":7401.45,"end":7401.77},{"text":"very","start":7401.77,"end":7402.01},{"text":"broad","start":7402.01,"end":7402.21},{"text":"taxing","start":7402.21,"end":7402.73},{"text":"rights","start":7402.73,"end":7403.01},{"text":"and","start":7403.09,"end":7403.41},{"text":"relies","start":7403.41,"end":7403.77},{"text":"on","start":7403.77,"end":7403.93},{"text":"vague","start":7403.93,"end":7404.21},{"text":"definitions","start":7404.21,"end":7404.77},{"text":"which","start":7405.17,"end":7405.53},{"text":"invite","start":7405.53,"end":7406.13},{"text":"divergent","start":7406.37,"end":7407.05},{"text":"interpretations.","start":7407.05,"end":7407.81}]},{"text":"Without clear parameters, we could see uncoordinated implementation and disputes contrary to the framework's objectives.","start":7408.37,"end":7415.33,"topics":[{"key":"framework-vs-protocols","label":"Framework vs Protocols","description":"Maintaining high-level principles and governance in the Framework Convention while deferring detailed, enforceable rules and technical obligations to future protocols and related 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volatility.","start":7416.21,"end":7427.25,"topics":[{"key":"treaty-renegotiation","label":"Treaty Renegotiation and Article 15","description":"Clarifying the Convention’s relationship with existing bilateral tax treaties, including whether and how to renegotiate, amend or terminate inconsistent agreements and how such commitments interact with Article 15."}],"words":[{"text":"Second,","start":7416.21,"end":7416.61},{"text":"suggestions","start":7416.85,"end":7417.53},{"text":"to","start":7417.53,"end":7417.69},{"text":"renegotiate","start":7417.69,"end":7418.37},{"text":"existing","start":7418.37,"end":7418.85},{"text":"treaty","start":7418.85,"end":7419.21},{"text":"networks","start":7419.21,"end":7419.81},{"text":"may","start":7419.97,"end":7420.25},{"text":"generate","start":7420.25,"end":7420.69},{"text":"uncertainty","start":7420.69,"end":7421.45},{"text":"for","start":7421.45,"end":7421.73},{"text":"supply","start":7421.73,"end":7422.17},{"text":"chains","start":7422.17,"end":7422.57},{"text":"across","start":7422.57,"end":7422.93},{"text":"our","start":7423.01,"end":7423.37},{"text":"region,","start":7423.37,"end":7423.73},{"text":"especially","start":7424.29,"end":7424.69},{"text":"at","start":7424.85,"end":7425.17},{"text":"a","start":7425.17,"end":7425.37},{"text":"moment","start":7425.37,"end":7425.69},{"text":"of","start":7425.69,"end":7425.93},{"text":"geopolitical","start":7425.93,"end":7426.61},{"text":"volatility.","start":7426.61,"end":7427.25}]},{"text":"Mexico's private sector depends on predictable trading environments to maintain operational continuity.","start":7428.36,"end":7434.12,"topics":[],"words":[{"text":"Mexico's","start":7428.36,"end":7428.88},{"text":"private","start":7428.88,"end":7429.12},{"text":"sector","start":7429.12,"end":7429.48},{"text":"depends","start":7429.56,"end":7430.04},{"text":"on","start":7430.04,"end":7430.2},{"text":"predictable","start":7430.2,"end":7430.76},{"text":"trading","start":7430.76,"end":7431.2},{"text":"environments","start":7431.2,"end":7431.8},{"text":"to","start":7431.8,"end":7432},{"text":"maintain","start":7432,"end":7432.32},{"text":"operational","start":7432.32,"end":7433},{"text":"continuity.","start":7433.4,"end":7434.12}]},{"text":"Third, the risk of double or multiple taxation persists.","start":7435.32,"end":7438.52,"topics":[{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid double or multiple taxation, provide appropriate relief, and enhance predictability for taxpayers and administrations."}],"words":[{"text":"Third,","start":7435.32,"end":7435.72},{"text":"the","start":7435.8,"end":7436.08},{"text":"risk","start":7436.08,"end":7436.28},{"text":"of","start":7436.28,"end":7436.48},{"text":"double","start":7436.48,"end":7436.76},{"text":"or","start":7436.76,"end":7437},{"text":"multiple","start":7437,"end":7437.44},{"text":"taxation","start":7437.44,"end":7437.96},{"text":"persists.","start":7437.96,"end":7438.52}]}]},{"sentences":[{"text":"The current formulation does not provide sufficient safeguards or clear allocation principles, and lacks complete recognition of the issue of double or even multiple taxation that derives from the current paragraph 1.","start":7438.92,"end":7452.28,"topics":[{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid 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gap also weakens the economic dimension of sustainable development, which should stand on equal footing with the social and environmental pillars.","start":7453.41,"end":7462.05,"topics":[],"words":[{"text":"This","start":7453.41,"end":7453.61},{"text":"gap","start":7453.61,"end":7453.97},{"text":"also","start":7453.97,"end":7454.25},{"text":"weakens","start":7454.25,"end":7454.77},{"text":"the","start":7454.77,"end":7454.97},{"text":"economic","start":7454.97,"end":7455.25},{"text":"dimension","start":7455.41,"end":7456.13},{"text":"of","start":7456.13,"end":7456.45},{"text":"sustainable","start":7456.45,"end":7457.01},{"text":"development,","start":7457.01,"end":7457.33},{"text":"which","start":7457.57,"end":7457.89},{"text":"should","start":7457.89,"end":7458.17},{"text":"stand","start":7458.17,"end":7458.49},{"text":"on","start":7458.49,"end":7458.73},{"text":"equal","start":7458.73,"end":7459.05},{"text":"footing","start":7459.05,"end":7459.57},{"text":"with","start":7459.73,"end":7460.01},{"text":"the","start":7460.01,"end":7460.17},{"text":"social","start":7460.17,"end":7460.45},{"text":"and","start":7460.53,"end":7460.89},{"text":"environmental","start":7460.89,"end":7461.57},{"text":"pillars.","start":7461.57,"end":7462.05}]},{"text":"In relation to Article 5, ISIS in Mexico shares ICC's global concern that the provision continues to emphasize the right to tax rather than the allocation of taxing rights as required under Principle F of the Tor.","start":7462.93,"end":7477.97,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing 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drafted, Article 5 could be read as permitting all jurisdictions to tax the same income.","start":7478.78,"end":7484.74,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing countries."},{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid double or multiple taxation, provide appropriate relief, and enhance predictability for taxpayers and 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residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing countries."}],"words":[{"text":"Wherever","start":7484.74,"end":7485.18},{"text":"value","start":7485.18,"end":7485.46},{"text":"is","start":7485.46,"end":7485.74},{"text":"created,","start":7485.74,"end":7486.22},{"text":"markets","start":7486.54,"end":7487.06},{"text":"are","start":7487.06,"end":7487.26},{"text":"allocated,","start":7487.26,"end":7487.9},{"text":"revenues","start":7488.14,"end":7488.7},{"text":"arise.","start":7488.7,"end":7489.26}]}]},{"sentences":[{"text":"Without definitions or weighting of these concepts, fairness can definitely not be achieved.","start":7489.66,"end":7495.74,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic 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treaties.","start":7496.38,"end":7511.04,"topics":[{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid double or multiple taxation, provide appropriate relief, and enhance predictability for taxpayers and administrations."}],"words":[{"text":"To","start":7496.38,"end":7496.66},{"text":"help","start":7496.66,"end":7496.9},{"text":"address","start":7496.9,"end":7497.22},{"text":"these","start":7497.22,"end":7497.5},{"text":"issues,","start":7497.5,"end":7497.82},{"text":"ICC","start":7497.9,"end":7498.46},{"text":"Mexico","start":7498.46,"end":7499.1},{"text":"supports","start":7499.1,"end":7499.54},{"text":"the","start":7499.54,"end":7499.7},{"text":"proposed","start":7499.7,"end":7500.06},{"text":"clarifying","start":7500.06,"end":7500.66},{"text":"language","start":7500.66,"end":7501.18},{"text":"that","start":7501.18,"end":7501.58},{"text":"States","start":7501.98,"end":7502.38},{"text":"Parties","start":7502.46,"end":7503.02},{"text":"shall","start":7503.42,"end":7503.82},{"text":"avoid","start":7503.82,"end":7504.18},{"text":"double","start":7504.18,"end":7504.46},{"text":"taxation","start":7504.46,"end":7505.06},{"text":"of","start":7505.06,"end":7505.26},{"text":"the","start":7505.26,"end":7505.38},{"text":"same","start":7505.38,"end":7505.62},{"text":"income,","start":7505.62,"end":7506.14},{"text":"including","start":7506.48,"end":7506.72},{"text":"by","start":7506.72,"end":7507},{"text":"granting","start":7507,"end":7507.48},{"text":"appropriate","start":7507.48,"end":7508.04},{"text":"relief","start":7508.04,"end":7508.44},{"text":"pursuant","start":7508.44,"end":7508.96},{"text":"to","start":7508.96,"end":7509.16},{"text":"domestic","start":7509.16,"end":7509.56},{"text":"law","start":7509.56,"end":7509.84},{"text":"or","start":7509.92,"end":7510.24},{"text":"tax","start":7510.24,"end":7510.48},{"text":"treaties.","start":7510.48,"end":7511.04}]},{"text":"Alternatively, countries commit to the fair allocation of taxing rights and the relief from double taxation.","start":7512.08,"end":7519.52,"topics":[{"key":"fair-taxing-rights","label":"Fair Taxing Rights","description":"Rebalancing taxing rights between residence and source/market jurisdictions so they reflect value creation, market presence, revenues and economic activity, with a focus on equity for developing countries."},{"key":"double-taxation-relief","label":"Double Taxation Relief and Certainty","description":"Establishing coordinated approaches and explicit safeguards to avoid double or multiple taxation, provide appropriate relief, and enhance predictability for taxpayers and 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Thank you.","start":7545.25,"end":7547.45,"topics":[],"words":[{"text":"Thank","start":7545.25,"end":7545.61},{"text":"you,","start":7545.61,"end":7545.85},{"text":"Rihanna.","start":7545.85,"end":7546.53},{"text":"Thank","start":7547.01,"end":7547.33},{"text":"you.","start":7547.33,"end":7547.45}]},{"text":"I estimate we now have War on Want.","start":7547.45,"end":7549.81,"topics":[],"words":[{"text":"I","start":7547.45,"end":7547.61},{"text":"estimate","start":7547.61,"end":7547.97},{"text":"we","start":7548.29,"end":7548.57},{"text":"now","start":7548.57,"end":7548.73},{"text":"have","start":7548.73,"end":7548.97},{"text":"War","start":7548.97,"end":7549.25},{"text":"on","start":7549.25,"end":7549.49},{"text":"Want.","start":7549.49,"end":7549.81}]},{"text":"Thank you, Khalid.","start":7551.81,"end":7552.77,"topics":[],"words":[{"text":"Thank","start":7551.81,"end":7552.13},{"text":"you,","start":7552.13,"end":7552.25},{"text":"Khalid.","start":7552.25,"end":7552.77}]},{"text":"Good morning, everybody.","start":7553.17,"end":7554.29,"topics":[],"words":[{"text":"Good","start":7553.17,"end":7553.49},{"text":"morning,","start":7553.49,"end":7553.73},{"text":"everybody.","start":7553.73,"end":7554.29}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":65,"start":7554.61,"pageUrl":"/ru/asset/k1x/k1x7jazcni?lang=en&t=7555","paragraphs":[{"sentences":[{"text":"I'm speaking on behalf of War on Want and the Global alliance for Tax 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convention.","start":7560.27,"end":7564.43,"topics":[],"words":[{"text":"Today","start":7560.27,"end":7560.59},{"text":"we've","start":7560.59,"end":7560.95},{"text":"been","start":7560.95,"end":7561.19},{"text":"discussing","start":7561.19,"end":7561.87},{"text":"commitments","start":7562.11,"end":7562.75},{"text":"under","start":7562.99,"end":7563.39},{"text":"the","start":7563.55,"end":7563.83},{"text":"convention.","start":7563.83,"end":7564.43}]},{"text":"Paragraph 10a of the terms of Reference is clear that these should include the equitable taxation of multinational enterprises.","start":7564.99,"end":7573.39,"topics":[{"key":"equitable-taxation-mnes","label":"Equitable Taxation of Multinational Enterprises","description":"Advancing fair and coherent taxation of MNEs, including potential formulary apportionment and anti–profit-shifting measures to ensure revenues accrue to market/source 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this is nowhere to be seen.","start":7574.11,"end":7578.43,"topics":[{"key":"equitable-taxation-mnes","label":"Equitable Taxation of Multinational Enterprises","description":"Advancing fair and coherent taxation of MNEs, including potential formulary apportionment and anti–profit-shifting measures to ensure revenues accrue to market/source 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to corporations.","start":7585.09,"end":7588.29,"topics":[],"words":[{"text":"All","start":7585.09,"end":7585.21},{"text":"we","start":7585.21,"end":7585.37},{"text":"get","start":7585.37,"end":7585.53},{"text":"is","start":7585.53,"end":7585.69},{"text":"a","start":7585.69,"end":7585.85},{"text":"few","start":7585.85,"end":7586.13},{"text":"scattered","start":7586.29,"end":7586.93},{"text":"references","start":7586.93,"end":7587.45},{"text":"to","start":7587.45,"end":7587.69},{"text":"corporations.","start":7587.69,"end":7588.29}]},{"text":"But the Terms of Reference is the job description for this Committee set by Member 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let's name an elephant in the room.","start":7667.08,"end":7669.96,"topics":[],"words":[{"text":"Lastly,","start":7667.08,"end":7667.64},{"text":"let's","start":7668.2,"end":7668.68},{"text":"name","start":7668.68,"end":7668.88},{"text":"an","start":7668.88,"end":7669.04},{"text":"elephant","start":7669.04,"end":7669.36},{"text":"in","start":7669.36,"end":7669.52},{"text":"the","start":7669.52,"end":7669.68},{"text":"room.","start":7669.68,"end":7669.96}]},{"text":"A few weeks ago, the OECD announced a deal which exempts companies from the world's largest economy, including some of the richest companies in human history, from paying the supposedly global minimum corporate tax rate.","start":7671.16,"end":7687.32,"topics":[{"key":"equitable-taxation-mnes","label":"Equitable Taxation of Multinational Enterprises","description":"Advancing fair and coherent taxation of MNEs, including potential formulary apportionment and anti–profit-shifting measures to ensure revenues accrue to 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when you think it's hit rock bottom, the OECD comes up with a set of tax rates rules that are even more unfair, incoherent and ineffective.","start":7688.12,"end":7697.05,"topics":[{"key":"equitable-taxation-mnes","label":"Equitable Taxation of Multinational Enterprises","description":"Advancing fair and coherent taxation of MNEs, including potential formulary apportionment and anti–profit-shifting measures to ensure revenues accrue to market/source 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I hope that's one thing we can all agree not to duplicate.","start":7697.53,"end":7701.45,"topics":[],"words":[{"text":"So","start":7697.53,"end":7697.77},{"text":"I","start":7697.77,"end":7697.85},{"text":"hope","start":7697.85,"end":7698.01},{"text":"that's","start":7698.01,"end":7698.41},{"text":"one","start":7698.41,"end":7698.65},{"text":"thing","start":7698.65,"end":7698.85},{"text":"we","start":7698.85,"end":7699.05},{"text":"can","start":7699.05,"end":7699.33},{"text":"all","start":7699.33,"end":7699.61},{"text":"agree","start":7699.61,"end":7699.93},{"text":"not","start":7700.17,"end":7700.53},{"text":"to","start":7700.53,"end":7700.77},{"text":"duplicate.","start":7700.77,"end":7701.45}]}]},{"sentences":[{"text":"So if the OECD is throwing in the towel when it comes to taxing multinational corporations, the UN Tax Convention really has to step up.","start":7703.53,"end":7712.09,"topics":[{"key":"equitable-taxation-mnes","label":"Equitable Taxation of Multinational 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floor.","start":7724.98,"end":7726.1,"topics":[],"words":[{"text":"Thank","start":7724.98,"end":7725.3},{"text":"you","start":7725.3,"end":7725.42},{"text":"for","start":7725.42,"end":7725.58},{"text":"the","start":7725.58,"end":7725.74},{"text":"floor.","start":7725.74,"end":7726.1}]},{"text":"The International center for Tax and Development, which is based at the Institute of Development Studies, and researchers associated with it have undertaken several studies into the political economy of bilateral tax 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see how we'll put it together.","start":8141.22,"end":8142.82,"topics":[],"words":[{"text":"We'll","start":8141.22,"end":8141.58},{"text":"see","start":8141.58,"end":8141.74},{"text":"how","start":8141.74,"end":8141.94},{"text":"we'll","start":8141.94,"end":8142.18},{"text":"put","start":8142.18,"end":8142.34},{"text":"it","start":8142.34,"end":8142.54},{"text":"together.","start":8142.54,"end":8142.82}]},{"text":"And I'm looking forward to some very interesting intersectional meetings after 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