{"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/zh/asset/k1b/k1b98a9ma4?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":"/zh/asset/k1b/k1b98a9ma4.txt","guide":"/llms.txt"},"video":{"id":"k1b/k1b98a9ma4","kaltura_id":"1_b98a9ma4","title":"(14th meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","clean_title":"(14th meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","url":"https://webtv.un.org/en/asset/k1b/k1b98a9ma4","date":"2026-08-11T00:00:00.000Z","scheduled_time":"2026-08-11T19:00:00.000Z","status":"finished","duration":"02:46:58","category":"General Assembly","body":"General Assembly","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1b/k1b98a9ma4"},"metadata":{"summary":"The Fifth Session will take place at the United Nations Headquarters in New York from 3 to 13 August 2026.","description":"The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\n\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","General Assembly","Subsidiary organs of the General Assembly","Intergovernmental Negotiating Committee on UN Framework Convention on International Tax Cooperation"],"geographic_subject":[],"subject_topical":["TAXATION","COOPERATION"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Programme","url":"https://financing.desa.un.org/sites/default/files/2026-07/CRP.31%20INC%20Tax_Fifth%20session_programme.pdf"},{"title":"Website","url":"https://financing.desa.un.org/inc/fifthsession"}]},"transcript":{"transcript_id":"azure-llm-speech-f101cc45-7b44-491f-a55a-de6efdfc6a3c","language":"en","data":[{"statement_number":1,"start":1.71,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=2","paragraphs":[{"sentences":[{"text":"So welcome 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floor.","start":10.27,"end":14.27,"topics":[],"words":[{"text":"Please","start":10.27,"end":10.75},{"text":"present","start":10.75,"end":11.19},{"text":"yourself","start":11.19,"end":11.71},{"text":"and","start":11.71,"end":12.15},{"text":"welcome","start":12.75,"end":13.31},{"text":"and","start":13.43,"end":13.59},{"text":"take","start":13.59,"end":13.79},{"text":"the","start":13.79,"end":13.87},{"text":"floor.","start":13.87,"end":14.27}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":2,"start":17.55,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=18","paragraphs":[{"sentences":[{"text":"Hello, welcome back from lunch.","start":17.55,"end":20.83,"topics":[],"words":[{"text":"Hello,","start":17.55,"end":18.11},{"text":"welcome","start":19.47,"end":19.79},{"text":"back","start":19.79,"end":20.11},{"text":"from","start":20.11,"end":20.27},{"text":"lunch.","start":20.27,"end":20.83}]},{"text":"Frederik Heidmuller from International Centre for Tax and Development based at the Institute of Development Studies.","start":22.19,"end":29.39,"topics":[],"words":[{"text":"Frederik","start":22.19,"end":22.67},{"text":"Heidmuller","start":22.67,"end":23.23},{"text":"from","start":23.23,"end":23.47},{"text":"International","start":23.47,"end":24.07},{"text":"Centre","start":24.07,"end":24.35},{"text":"for","start":24.35,"end":24.59},{"text":"Tax","start":24.59,"end":24.87},{"text":"and","start":24.87,"end":24.99},{"text":"Development","start":24.99,"end":25.71},{"text":"based","start":25.71,"end":26.15},{"text":"at","start":26.15,"end":26.27},{"text":"the","start":26.27,"end":26.39},{"text":"Institute","start":26.39,"end":27.03},{"text":"of","start":27.03,"end":27.31},{"text":"Development","start":27.95,"end":28.63},{"text":"Studies.","start":28.63,"end":29.39}]},{"text":"Several of the comments that I wanted to make were already made by my colleague from CFS 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wanted to clarify in relation to that, that taxpayers, businesses are not in support of gross basis taxation.","start":308.67,"end":315.95,"topics":[{"key":"gross-net-taxation","label":"Gross vs Net Taxation","description":"Delegates debated whether cross-border service income should be taxed mainly through gross-basis withholding or through an elective net-basis method. 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that I expanded on Article 9, but yes, I finished.","start":566.39,"end":571.19,"topics":[],"words":[{"text":"Sorry","start":566.39,"end":566.71},{"text":"that","start":566.71,"end":567.35},{"text":"I","start":567.35,"end":567.43},{"text":"expanded","start":567.43,"end":567.95},{"text":"on","start":567.95,"end":568.07},{"text":"Article","start":568.07,"end":568.39},{"text":"9,","start":568.39,"end":568.87},{"text":"but","start":569.91,"end":570.23},{"text":"yes,","start":570.23,"end":570.55},{"text":"I","start":570.55,"end":570.71},{"text":"finished.","start":570.71,"end":571.19}]}]}],"speaker":{"name":"Veronica","affiliation":"ICRIT","affiliation_full":"ICRIT","group":null,"function":"Representative"}},{"statement_number":7,"start":572.95,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=573","paragraphs":[{"sentences":[{"text":"Thank 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we want to support the wording of Article 2 on gross taxation because we are very much in support of that particular approach of taxation, particularly the gross taxation.","start":767.19,"end":781.27,"topics":[{"key":"gross-net-taxation","label":"Gross vs Net Taxation","description":"Delegates debated whether cross-border service income should be taxed mainly through gross-basis withholding or through an elective net-basis method. 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Professor Miranda Stewart here from New York University.","start":917.71,"end":922.19,"topics":[],"words":[{"text":"Thank","start":917.71,"end":917.95},{"text":"you,","start":917.95,"end":918.03},{"text":"Khalid.","start":918.03,"end":918.67},{"text":"Professor","start":918.99,"end":919.43},{"text":"Miranda","start":919.43,"end":919.71},{"text":"Stewart","start":919.71,"end":920.03},{"text":"here","start":920.03,"end":920.15},{"text":"from","start":920.15,"end":920.83},{"text":"New","start":920.83,"end":920.95},{"text":"York","start":921.07,"end":921.55},{"text":"University.","start":921.55,"end":922.19}]},{"text":"Thanks for the effort and opportunity.","start":922.19,"end":924.75,"topics":[],"words":[{"text":"Thanks","start":922.19,"end":922.51},{"text":"for","start":922.51,"end":922.67},{"text":"the","start":922.67,"end":922.79},{"text":"effort","start":923.07,"end":923.43},{"text":"and","start":923.43,"end":923.71},{"text":"opportunity.","start":923.79,"end":924.75}]},{"text":"We will put in written submission as well, so just a few points.","start":925.55,"end":929.71,"topics":[],"words":[{"text":"We","start":925.55,"end":925.67},{"text":"will","start":925.67,"end":925.87},{"text":"put","start":925.87,"end":926.11},{"text":"in","start":926.11,"end":926.27},{"text":"written","start":926.27,"end":926.59},{"text":"submission","start":926.59,"end":927.03},{"text":"as","start":927.03,"end":927.15},{"text":"well,","start":927.15,"end":927.47},{"text":"so","start":927.47,"end":927.71},{"text":"just","start":927.71,"end":927.99},{"text":"a","start":927.99,"end":928.03},{"text":"few","start":928.03,"end":928.67},{"text":"points.","start":929.07,"end":929.71}]},{"text":"regarding Article 5. A general comment that of course Article 5 and then 6 and 7 also are rules about the allocation of taxing rights about permitting 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so they are presumably premised on or linked to Article 5 of the convention.","start":943.95,"end":950.11,"topics":[],"words":[{"text":"And","start":943.95,"end":944.15},{"text":"so","start":944.15,"end":944.35},{"text":"they","start":944.35,"end":944.67},{"text":"are","start":944.67,"end":944.99},{"text":"presumably","start":944.99,"end":946.03},{"text":"premised","start":946.03,"end":946.59},{"text":"on","start":946.59,"end":946.91},{"text":"or","start":946.91,"end":947.31},{"text":"linked","start":947.31,"end":947.79},{"text":"to","start":947.79,"end":947.95},{"text":"Article","start":947.95,"end":948.35},{"text":"5","start":948.35,"end":948.91},{"text":"of","start":948.91,"end":948.99},{"text":"the","start":948.99,"end":949.15},{"text":"convention.","start":949.15,"end":950.11}]},{"text":"I remember there was some discussion yesterday perhaps about indicating in some way in the protocol in a way where it is which bits of the convention it is implementing or linked to the 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about that I think preamble and objective of the protocol is also a good idea.","start":968.03,"end":973.47,"topics":[],"words":[{"text":"Generally","start":968.03,"end":968.51},{"text":"about","start":968.51,"end":968.75},{"text":"that","start":968.75,"end":968.99},{"text":"I","start":968.99,"end":969.07},{"text":"think","start":969.07,"end":969.55},{"text":"preamble","start":969.55,"end":970.19},{"text":"and","start":970.19,"end":970.39},{"text":"objective","start":970.39,"end":970.99},{"text":"of","start":970.99,"end":971.11},{"text":"the","start":971.11,"end":971.23},{"text":"protocol","start":971.23,"end":971.71},{"text":"is","start":971.71,"end":971.83},{"text":"also","start":971.83,"end":972.43},{"text":"a","start":972.51,"end":972.55},{"text":"good","start":972.55,"end":972.83},{"text":"idea.","start":972.83,"end":973.47}]},{"text":"In respect of the source allocation rule and hierarchy or ordering rule, if that is what it is in article 5.5, I know the comments made by Nigeria 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Speakers discussed whether the sourcing tests should operate as a strict hierarchy or allow apportionment among physical performance, consumer location, and payer-related factors."}],"words":[{"text":"I","start":994.23,"end":994.47},{"text":"do","start":994.47,"end":994.71},{"text":"think","start":994.71,"end":994.95},{"text":"this","start":994.95,"end":995.43},{"text":"sourcing","start":995.59,"end":996.23},{"text":"rule","start":996.23,"end":996.55},{"text":"in","start":996.55,"end":997.19},{"text":"5.5","start":997.19,"end":998.39},{"text":"does","start":998.79,"end":999.11},{"text":"permit","start":999.11,"end":999.75},{"text":"multiple","start":999.99,"end":1000.55},{"text":"source","start":1000.55,"end":1001.19},{"text":"jurisdictions.","start":1001.19,"end":1002.11}]},{"text":"That's how I would read it as currently drafted.","start":1002.11,"end":1005.27,"topics":[],"words":[{"text":"That's","start":1002.11,"end":1002.39},{"text":"how","start":1002.39,"end":1002.55},{"text":"I","start":1002.63,"end":1002.87},{"text":"would","start":1002.87,"end":1003.11},{"text":"read","start":1003.11,"end":1003.35},{"text":"it","start":1003.35,"end":1003.51},{"text":"as","start":1003.51,"end":1003.67},{"text":"currently","start":1003.67,"end":1004.39},{"text":"drafted.","start":1004.39,"end":1005.27}]},{"text":"So you could get a situation where you have what you could possibly call source to source double taxation or kind of allocation across more than one other jurisdiction.","start":1007.23,"end":1017.95,"topics":[{"key":"source-nexus-rules","label":"Source Nexus and Allocation Rules","description":"A major issue was how to determine the source state for service income, especially when services are delivered remotely or connected to multiple jurisdictions. 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a couple more general comments.","start":1151.19,"end":1152.75,"topics":[],"words":[{"text":"Just","start":1151.19,"end":1151.39},{"text":"a","start":1151.39,"end":1151.43},{"text":"couple","start":1151.43,"end":1151.79},{"text":"more","start":1151.79,"end":1151.99},{"text":"general","start":1151.99,"end":1152.35},{"text":"comments.","start":1152.35,"end":1152.75}]},{"text":"I'm conscious of time.","start":1152.75,"end":1154.39,"topics":[],"words":[{"text":"I'm","start":1152.75,"end":1152.95},{"text":"conscious","start":1152.95,"end":1153.43},{"text":"of","start":1153.59,"end":1153.83},{"text":"time.","start":1153.83,"end":1154.39}]},{"text":"Article 5.5 consumer.","start":1154.39,"end":1156.31,"topics":[],"words":[{"text":"Article","start":1154.39,"end":1154.79},{"text":"5.5","start":1154.79,"end":1155.51},{"text":"consumer.","start":1155.51,"end":1156.31}]},{"text":"I, I assume we, we do mean businesses here, I think the term consumer is, is somewhat confusing, I note the comment of, 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definition of fees for services is exceptionally broad and could overlap with Articles 6 through 9, as well as provisions concerning royalties, employment income, and business profits.","start":1276.31,"end":1286.63,"topics":[],"words":[{"text":"The","start":1276.31,"end":1276.43},{"text":"definition","start":1276.43,"end":1277.03},{"text":"of","start":1277.03,"end":1277.19},{"text":"fees","start":1277.19,"end":1277.51},{"text":"for","start":1277.51,"end":1277.67},{"text":"services","start":1277.67,"end":1278.31},{"text":"is","start":1278.31,"end":1278.43},{"text":"exceptionally","start":1278.43,"end":1279.03},{"text":"broad","start":1279.03,"end":1279.43},{"text":"and","start":1279.43,"end":1279.67},{"text":"could","start":1279.67,"end":1279.83},{"text":"overlap","start":1279.83,"end":1280.31},{"text":"with","start":1280.31,"end":1280.51},{"text":"Articles","start":1280.55,"end":1281.11},{"text":"6","start":1281.43,"end":1281.75},{"text":"through","start":1281.75,"end":1281.91},{"text":"9,","start":1281.91,"end":1282.23},{"text":"as","start":1282.55,"end":1282.75},{"text":"well","start":1282.75,"end":1282.95},{"text":"as","start":1282.95,"end":1283.03},{"text":"provisions","start":1283.03,"end":1283.51},{"text":"concerning","start":1283.51,"end":1283.99},{"text":"royalties,","start":1283.99,"end":1284.67},{"text":"employment","start":1284.67,"end":1285.19},{"text":"income,","start":1285.19,"end":1285.59},{"text":"and","start":1285.59,"end":1285.79},{"text":"business","start":1285.79,"end":1286.15},{"text":"profits.","start":1286.15,"end":1286.63}]},{"text":"We recommend clarifying the ordering rules and identifying the categories of payments that fall outside this article.","start":1287.07,"end":1293.47,"topics":[],"words":[{"text":"We","start":1287.07,"end":1287.19},{"text":"recommend","start":1287.19,"end":1287.63},{"text":"clarifying","start":1287.63,"end":1288.27},{"text":"the","start":1288.27,"end":1288.35},{"text":"ordering","start":1288.35,"end":1288.99},{"text":"rules","start":1288.99,"end":1289.39},{"text":"and","start":1289.63,"end":1289.95},{"text":"identifying","start":1289.95,"end":1290.59},{"text":"the","start":1290.59,"end":1290.67},{"text":"categories","start":1290.67,"end":1291.31},{"text":"of","start":1291.31,"end":1291.39},{"text":"payments","start":1291.39,"end":1291.87},{"text":"that","start":1291.87,"end":1292.03},{"text":"fall","start":1292.03,"end":1292.35},{"text":"outside","start":1292.35,"end":1292.83},{"text":"this","start":1292.83,"end":1292.99},{"text":"article.","start":1292.99,"end":1293.47}]},{"text":"The text should also address mixed contracts involving services, goods, intellectual property, and digital products, with any allocation based on the substance and value of the distinct components.","start":1294.03,"end":1304.67,"topics":[],"words":[{"text":"The","start":1294.03,"end":1294.15},{"text":"text","start":1294.19,"end":1294.43},{"text":"should","start":1294.43,"end":1294.59},{"text":"also","start":1294.59,"end":1294.91},{"text":"address","start":1294.91,"end":1295.31},{"text":"mixed","start":1295.31,"end":1295.71},{"text":"contracts","start":1295.71,"end":1296.35},{"text":"involving","start":1296.35,"end":1296.83},{"text":"services,","start":1296.83,"end":1297.47},{"text":"goods,","start":1297.55,"end":1298.03},{"text":"intellectual","start":1298.19,"end":1298.75},{"text":"property,","start":1298.75,"end":1299.31},{"text":"and","start":1299.31,"end":1299.51},{"text":"digital","start":1299.51,"end":1299.87},{"text":"products,","start":1299.87,"end":1300.43},{"text":"with","start":1300.51,"end":1300.83},{"text":"any","start":1300.83,"end":1301.07},{"text":"allocation","start":1301.07,"end":1301.71},{"text":"based","start":1301.71,"end":1302.11},{"text":"on","start":1302.11,"end":1302.27},{"text":"the","start":1302.27,"end":1302.35},{"text":"substance","start":1302.35,"end":1302.83},{"text":"and","start":1302.83,"end":1303.11},{"text":"value","start":1303.11,"end":1303.47},{"text":"of","start":1303.47,"end":1303.59},{"text":"the","start":1303.59,"end":1303.67},{"text":"distinct","start":1303.67,"end":1304.11},{"text":"components.","start":1304.11,"end":1304.67}]},{"text":"Paragraph two leaves the maximum tax rate unresolved.","start":1305.47,"end":1308.47,"topics":[{"key":"gross-net-taxation","label":"Gross vs Net Taxation","description":"Delegates debated whether cross-border service income should be taxed mainly through gross-basis withholding or through an elective net-basis method. The discussion focused on revenue outcomes, appropriate rates, taxpayer compliance burdens, and whether net taxation should remain optional."}],"words":[{"text":"Paragraph","start":1305.47,"end":1305.83},{"text":"two","start":1305.83,"end":1306.15},{"text":"leaves","start":1306.15,"end":1306.47},{"text":"the","start":1306.47,"end":1306.59},{"text":"maximum","start":1306.59,"end":1307.07},{"text":"tax","start":1307.07,"end":1307.47},{"text":"rate","start":1307.47,"end":1307.75},{"text":"unresolved.","start":1307.83,"end":1308.47}]},{"text":"The rate should be determined through an inclusive and evidence-based process that considers revenue needs, administrative feasibility, investment conditions, and the fact that taxation on gross fees does not account for business expenses.","start":1308.71,"end":1321.59,"topics":[{"key":"gross-net-taxation","label":"Gross vs Net Taxation","description":"Delegates debated whether cross-border service income should be taxed mainly through gross-basis withholding or through an elective net-basis method. The discussion focused on revenue outcomes, appropriate rates, taxpayer compliance burdens, and whether net taxation should remain optional."}],"words":[{"text":"The","start":1308.71,"end":1308.87},{"text":"rate","start":1308.87,"end":1309.11},{"text":"should","start":1309.11,"end":1309.35},{"text":"be","start":1309.35,"end":1309.47},{"text":"determined","start":1309.47,"end":1310.03},{"text":"through","start":1310.03,"end":1310.15},{"text":"an","start":1310.15,"end":1310.31},{"text":"inclusive","start":1310.31,"end":1310.87},{"text":"and","start":1310.87,"end":1311.03},{"text":"evidence-based","start":1311.03,"end":1311.83},{"text":"process","start":1311.83,"end":1312.31},{"text":"that","start":1312.31,"end":1312.55},{"text":"considers","start":1312.55,"end":1313.11},{"text":"revenue","start":1313.11,"end":1313.51},{"text":"needs,","start":1313.51,"end":1313.91},{"text":"administrative","start":1314.23,"end":1314.83},{"text":"feasibility,","start":1314.83,"end":1315.59},{"text":"investment","start":1315.67,"end":1316.39},{"text":"conditions,","start":1316.39,"end":1317.03},{"text":"and","start":1317.03,"end":1317.19},{"text":"the","start":1317.19,"end":1317.27},{"text":"fact","start":1317.27,"end":1317.59},{"text":"that","start":1317.59,"end":1317.83},{"text":"taxation","start":1317.91,"end":1318.55},{"text":"on","start":1318.55,"end":1318.71},{"text":"gross","start":1318.71,"end":1319.03},{"text":"fees","start":1319.03,"end":1319.35},{"text":"does","start":1319.51,"end":1319.75},{"text":"not","start":1319.75,"end":1319.99},{"text":"account","start":1319.99,"end":1320.35},{"text":"for","start":1320.35,"end":1320.55},{"text":"business","start":1320.55,"end":1320.87},{"text":"expenses.","start":1320.87,"end":1321.59}]},{"text":"We recommend considering a reasonable de minimis threshold and an option for the beneficial owner to elect taxation on a net basis where the gross basis tax would be disproportionate.","start":1321.99,"end":1333.07,"topics":[{"key":"gross-net-taxation","label":"Gross vs Net Taxation","description":"Delegates debated whether cross-border service income should be taxed mainly through gross-basis withholding or through an elective net-basis method. The discussion focused on revenue outcomes, appropriate rates, taxpayer compliance burdens, and whether net taxation should remain optional."},{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"We","start":1321.99,"end":1322.15},{"text":"recommend","start":1322.15,"end":1322.55},{"text":"considering","start":1322.55,"end":1323.27},{"text":"a","start":1323.35,"end":1323.39},{"text":"reasonable","start":1323.39,"end":1323.91},{"text":"de","start":1323.91,"end":1324.11},{"text":"minimis","start":1324.11,"end":1325.27},{"text":"threshold","start":1325.39,"end":1325.91},{"text":"and","start":1325.91,"end":1326.15},{"text":"an","start":1326.15,"end":1326.23},{"text":"option","start":1326.23,"end":1326.55},{"text":"for","start":1326.55,"end":1326.71},{"text":"the","start":1326.71,"end":1326.79},{"text":"beneficial","start":1326.79,"end":1327.43},{"text":"owner","start":1327.43,"end":1327.75},{"text":"to","start":1327.75,"end":1327.87},{"text":"elect","start":1327.87,"end":1328.27},{"text":"taxation","start":1328.27,"end":1328.87},{"text":"on","start":1328.87,"end":1328.99},{"text":"a","start":1328.99,"end":1329.03},{"text":"net","start":1329.03,"end":1329.35},{"text":"basis","start":1329.35,"end":1329.91},{"text":"where","start":1330.07,"end":1330.31},{"text":"the","start":1330.31,"end":1330.43},{"text":"gross","start":1330.43,"end":1330.87},{"text":"basis","start":1330.87,"end":1331.67},{"text":"tax","start":1331.67,"end":1331.99},{"text":"would","start":1331.99,"end":1332.23},{"text":"be","start":1332.23,"end":1332.35},{"text":"disproportionate.","start":1332.35,"end":1333.07}]},{"text":"The expression beneficial owner should be defined or replaced with language more appropriate to service income.","start":1333.71,"end":1339.39,"topics":[],"words":[{"text":"The","start":1333.71,"end":1333.83},{"text":"expression","start":1333.83,"end":1334.35},{"text":"beneficial","start":1334.35,"end":1334.99},{"text":"owner","start":1334.99,"end":1335.31},{"text":"should","start":1335.31,"end":1335.55},{"text":"be","start":1335.55,"end":1335.71},{"text":"defined","start":1335.71,"end":1336.19},{"text":"or","start":1336.19,"end":1336.39},{"text":"replaced","start":1336.39,"end":1336.99},{"text":"with","start":1336.99,"end":1337.23},{"text":"language","start":1337.23,"end":1337.71},{"text":"more","start":1337.71,"end":1337.91},{"text":"appropriate","start":1337.91,"end":1338.47},{"text":"to","start":1338.47,"end":1338.55},{"text":"service","start":1338.55,"end":1338.99},{"text":"income.","start":1338.99,"end":1339.39}]},{"text":"Its application should distinguish the person entitled to the income from an agent, nominee, conduit, or intermediary without denying relief merely because a legitimate commercial arrangement involves multiple entities.","start":1339.87,"end":1352.35,"topics":[],"words":[{"text":"Its","start":1339.87,"end":1340.03},{"text":"application","start":1340.03,"end":1340.67},{"text":"should","start":1340.67,"end":1340.79},{"text":"distinguish","start":1340.79,"end":1341.35},{"text":"the","start":1341.35,"end":1341.47},{"text":"person","start":1341.47,"end":1341.95},{"text":"entitled","start":1342.03,"end":1342.51},{"text":"to","start":1342.51,"end":1342.59},{"text":"the","start":1342.59,"end":1342.71},{"text":"income","start":1342.71,"end":1343.23},{"text":"from","start":1343.23,"end":1343.43},{"text":"an","start":1343.43,"end":1343.55},{"text":"agent,","start":1343.55,"end":1344.03},{"text":"nominee,","start":1344.11,"end":1344.83},{"text":"conduit,","start":1344.83,"end":1345.55},{"text":"or","start":1345.87,"end":1346.03},{"text":"intermediary","start":1346.03,"end":1346.91},{"text":"without","start":1347.07,"end":1347.51},{"text":"denying","start":1347.51,"end":1347.99},{"text":"relief","start":1347.99,"end":1348.43},{"text":"merely","start":1348.51,"end":1348.91},{"text":"because","start":1348.91,"end":1349.31},{"text":"a","start":1349.31,"end":1349.35},{"text":"legitimate","start":1349.35,"end":1349.87},{"text":"commercial","start":1349.87,"end":1350.35},{"text":"arrangement","start":1350.35,"end":1350.83},{"text":"involves","start":1350.83,"end":1351.23},{"text":"multiple","start":1351.23,"end":1351.71},{"text":"entities.","start":1351.71,"end":1352.35}]},{"text":"Paragraph four should clarify the required connection between the fees and the business activities covered by article nine.","start":1352.91,"end":1358.91,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Paragraph","start":1352.91,"end":1353.43},{"text":"four","start":1353.43,"end":1353.63},{"text":"should","start":1353.63,"end":1353.79},{"text":"clarify","start":1353.79,"end":1354.35},{"text":"the","start":1354.35,"end":1354.47},{"text":"required","start":1354.47,"end":1354.95},{"text":"connection","start":1354.95,"end":1355.47},{"text":"between","start":1355.47,"end":1355.79},{"text":"the","start":1355.79,"end":1355.91},{"text":"fees","start":1355.91,"end":1356.35},{"text":"and","start":1356.43,"end":1356.63},{"text":"the","start":1356.63,"end":1356.71},{"text":"business","start":1356.71,"end":1356.99},{"text":"activities","start":1356.99,"end":1357.71},{"text":"covered","start":1357.71,"end":1358.03},{"text":"by","start":1358.03,"end":1358.19},{"text":"article","start":1358.19,"end":1358.59},{"text":"nine.","start":1358.59,"end":1358.91}]},{"text":"The election to be taxed under Article 9 should be accessible, timely, and subject to clear administrative procedures.","start":1359.51,"end":1365.91,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"The","start":1359.51,"end":1359.55},{"text":"election","start":1359.55,"end":1359.99},{"text":"to","start":1359.99,"end":1360.11},{"text":"be","start":1360.11,"end":1360.23},{"text":"taxed","start":1360.23,"end":1360.75},{"text":"under","start":1360.75,"end":1360.99},{"text":"Article","start":1360.99,"end":1361.35},{"text":"9","start":1361.35,"end":1361.67},{"text":"should","start":1361.67,"end":1361.83},{"text":"be","start":1361.83,"end":1362.03},{"text":"accessible,","start":1362.03,"end":1362.71},{"text":"timely,","start":1362.95,"end":1363.43},{"text":"and","start":1363.43,"end":1363.63},{"text":"subject","start":1363.63,"end":1364.03},{"text":"to","start":1364.03,"end":1364.11},{"text":"clear","start":1364.15,"end":1364.47},{"text":"administrative","start":1364.47,"end":1365.19},{"text":"procedures.","start":1365.19,"end":1365.91}]},{"text":"It should not require taxpayers, particularly small enterprises and independent professionals, to incur disproportionate compliance costs.","start":1366.39,"end":1373.67,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"It","start":1366.39,"end":1366.47},{"text":"should","start":1366.47,"end":1366.59},{"text":"not","start":1366.59,"end":1366.79},{"text":"require","start":1366.79,"end":1367.27},{"text":"taxpayers,","start":1367.27,"end":1368.07},{"text":"particularly","start":1368.07,"end":1368.79},{"text":"small","start":1368.79,"end":1369.11},{"text":"enterprises","start":1369.11,"end":1369.87},{"text":"and","start":1369.87,"end":1369.99},{"text":"independent","start":1369.99,"end":1370.59},{"text":"professionals,","start":1370.59,"end":1371.19},{"text":"to","start":1371.51,"end":1371.59},{"text":"incur","start":1371.59,"end":1371.91},{"text":"disproportionate","start":1371.91,"end":1372.67},{"text":"compliance","start":1372.67,"end":1373.19},{"text":"costs.","start":1373.19,"end":1373.67}]},{"text":"We also recommend revising the source rules in paragraph 5.","start":1373.99,"end":1378.31,"topics":[{"key":"source-nexus-rules","label":"Source Nexus and Allocation Rules","description":"A major issue was how to determine the source state for service income, especially when services are delivered remotely or connected to multiple jurisdictions. Speakers discussed whether the sourcing tests should operate as a strict hierarchy or allow apportionment among physical performance, consumer location, and payer-related factors."}],"words":[{"text":"We","start":1373.99,"end":1374.15},{"text":"also","start":1374.15,"end":1374.39},{"text":"recommend","start":1374.39,"end":1374.91},{"text":"revising","start":1374.91,"end":1375.59},{"text":"the","start":1375.59,"end":1375.71},{"text":"source","start":1375.71,"end":1376.31},{"text":"rules","start":1376.31,"end":1377.03},{"text":"in","start":1377.03,"end":1377.67},{"text":"paragraph","start":1377.67,"end":1378.03},{"text":"5.","start":1378.03,"end":1378.31}]},{"text":"Successive tests based on fiscal performance, the residence of the consumer, and the residence or deduction of the payer may produce competing source claims where several state parties are involved.","start":1378.71,"end":1389.03,"topics":[{"key":"source-nexus-rules","label":"Source Nexus and Allocation Rules","description":"A major issue was how to determine the source state for service income, especially when services are delivered remotely or connected to multiple jurisdictions. Speakers discussed whether the sourcing tests should operate as a strict hierarchy or allow apportionment among physical performance, consumer location, and payer-related factors."}],"words":[{"text":"Successive","start":1378.71,"end":1379.35},{"text":"tests","start":1379.35,"end":1379.75},{"text":"based","start":1379.75,"end":1380.11},{"text":"on","start":1380.11,"end":1380.31},{"text":"fiscal","start":1380.31,"end":1380.59},{"text":"performance,","start":1380.59,"end":1381.19},{"text":"the","start":1381.19,"end":1381.35},{"text":"residence","start":1381.35,"end":1381.79},{"text":"of","start":1381.79,"end":1381.87},{"text":"the","start":1381.87,"end":1381.95},{"text":"consumer,","start":1381.95,"end":1382.55},{"text":"and","start":1382.55,"end":1382.83},{"text":"the","start":1382.83,"end":1382.91},{"text":"residence","start":1382.91,"end":1383.43},{"text":"or","start":1383.43,"end":1383.67},{"text":"deduction","start":1383.67,"end":1384.23},{"text":"of","start":1384.23,"end":1384.35},{"text":"the","start":1384.35,"end":1384.47},{"text":"payer","start":1384.47,"end":1384.87},{"text":"may","start":1385.03,"end":1385.27},{"text":"produce","start":1385.27,"end":1385.67},{"text":"competing","start":1385.67,"end":1386.23},{"text":"source","start":1386.23,"end":1386.47},{"text":"claims","start":1386.47,"end":1386.87},{"text":"where","start":1386.99,"end":1387.43},{"text":"several","start":1387.43,"end":1387.83},{"text":"state","start":1387.83,"end":1388.07},{"text":"parties","start":1388.07,"end":1388.39},{"text":"are","start":1388.39,"end":1388.51},{"text":"involved.","start":1388.51,"end":1389.03}]},{"text":"Terms such as performed physically, consumer, payer, and deductible should therefore be defined.","start":1389.43,"end":1395.35,"topics":[{"key":"source-nexus-rules","label":"Source Nexus and Allocation Rules","description":"A major issue was how to determine the source state for service income, especially when services are delivered remotely or connected to multiple jurisdictions. Speakers discussed whether the sourcing tests should operate as a strict hierarchy or allow apportionment among physical performance, consumer location, and payer-related factors."}],"words":[{"text":"Terms","start":1389.43,"end":1389.75},{"text":"such","start":1389.75,"end":1389.91},{"text":"as","start":1389.91,"end":1390.07},{"text":"performed","start":1390.07,"end":1390.63},{"text":"physically,","start":1390.63,"end":1391.27},{"text":"consumer,","start":1391.27,"end":1392.07},{"text":"payer,","start":1392.39,"end":1392.87},{"text":"and","start":1392.87,"end":1393.11},{"text":"deductible","start":1393.11,"end":1393.75},{"text":"should","start":1393.91,"end":1394.23},{"text":"therefore","start":1394.23,"end":1394.63},{"text":"be","start":1394.63,"end":1394.79},{"text":"defined.","start":1394.79,"end":1395.35}]},{"text":"The provision should clarify how services performed in several states, remotely delivered services, automated or digital services, and services supplied through platforms or intermediaries are treated.","start":1395.75,"end":1406.47,"topics":[{"key":"source-nexus-rules","label":"Source Nexus and Allocation Rules","description":"A major issue was how to determine the source state for service income, especially when services are delivered remotely or connected to multiple jurisdictions. 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I don't have any other ones asking for the floor, so we will move on to Article 6.","start":1469.27,"end":1480.07,"topics":[],"words":[{"text":"That","start":1469.27,"end":1469.59},{"text":"concluded","start":1469.59,"end":1470.47},{"text":"the","start":1470.47,"end":1470.55},{"text":"input","start":1470.55,"end":1471.59},{"text":"on","start":1471.83,"end":1472.23},{"text":"Article","start":1472.23,"end":1472.87},{"text":"5.","start":1472.87,"end":1473.43},{"text":"I","start":1474.07,"end":1474.15},{"text":"don't","start":1474.15,"end":1474.43},{"text":"have","start":1474.43,"end":1474.63},{"text":"any","start":1474.63,"end":1474.95},{"text":"other","start":1474.95,"end":1475.15},{"text":"ones","start":1475.15,"end":1475.67},{"text":"asking","start":1475.67,"end":1476.23},{"text":"for","start":1476.23,"end":1476.39},{"text":"the","start":1476.39,"end":1476.47},{"text":"floor,","start":1476.47,"end":1476.95},{"text":"so","start":1477.27,"end":1477.51},{"text":"we","start":1477.51,"end":1477.75},{"text":"will","start":1477.75,"end":1477.91},{"text":"move","start":1477.91,"end":1478.23},{"text":"on","start":1478.23,"end":1478.47},{"text":"to","start":1478.47,"end":1478.87},{"text":"Article","start":1478.87,"end":1479.43},{"text":"6.","start":1479.43,"end":1480.07}]},{"text":"So if we can have the slide up for our interventions regarding our suggestions for discussions.","start":1480.87,"end":1489.19,"topics":[],"words":[{"text":"So","start":1480.87,"end":1481.35},{"text":"if","start":1481.35,"end":1481.75},{"text":"we","start":1481.75,"end":1481.91},{"text":"can","start":1481.91,"end":1482.15},{"text":"have","start":1482.15,"end":1482.39},{"text":"the","start":1482.39,"end":1482.51},{"text":"slide","start":1482.51,"end":1482.91},{"text":"up","start":1482.91,"end":1483.03},{"text":"for","start":1483.03,"end":1483.59},{"text":"our","start":1484.71,"end":1484.87},{"text":"interventions","start":1484.87,"end":1486.15},{"text":"regarding","start":1486.15,"end":1486.79},{"text":"our","start":1487.11,"end":1487.19},{"text":"suggestions","start":1487.27,"end":1488.07},{"text":"for","start":1488.07,"end":1488.23},{"text":"discussions.","start":1488.23,"end":1489.19}]},{"text":"Yeah, it's up there.","start":1495.7,"end":1497.26,"topics":[],"words":[{"text":"Yeah,","start":1495.7,"end":1495.82},{"text":"it's","start":1495.86,"end":1496.1},{"text":"up","start":1496.98,"end":1497.14},{"text":"there.","start":1497.14,"end":1497.26}]},{"text":"So This article, income automated digital services, is closely based on the corresponding provision from the UN model.","start":1498.1,"end":1509.67,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. 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you do not want to, then we move on.","start":1655.19,"end":1656.99,"topics":[],"words":[{"text":"Unless","start":1655.19,"end":1655.47},{"text":"you","start":1655.47,"end":1655.55},{"text":"do","start":1655.55,"end":1655.63},{"text":"not","start":1655.63,"end":1655.75},{"text":"want","start":1655.75,"end":1655.99},{"text":"to,","start":1655.99,"end":1656.19},{"text":"then","start":1656.19,"end":1656.35},{"text":"we","start":1656.35,"end":1656.51},{"text":"move","start":1656.51,"end":1656.75},{"text":"on.","start":1656.75,"end":1656.99}]},{"text":"Quickly move on.","start":1660.43,"end":1661.23,"topics":[],"words":[{"text":"Quickly","start":1660.43,"end":1660.83},{"text":"move","start":1660.83,"end":1661.07},{"text":"on.","start":1661.11,"end":1661.23}]},{"text":"India, please go 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and paragraph six of article seven, they are all substantially similar in their formulation.","start":1681.19,"end":1696.15,"topics":[{"key":"transfer-pricing-rules","label":"Transfer Pricing and Special Relationship Rules","description":"Several statements questioned how arm's-length and special-relationship provisions would work in practice, especially under gross-basis withholding regimes. 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Concerns included administrative complexity, the need for transfer pricing expertise, and whether smaller jurisdictions could realistically enforce these rules."}],"words":[{"text":"And","start":1739.79,"end":1740.19},{"text":"with","start":1740.19,"end":1740.39},{"text":"this","start":1740.39,"end":1740.63},{"text":"approach,","start":1740.63,"end":1741.07},{"text":"we","start":1741.07,"end":1741.23},{"text":"have","start":1741.23,"end":1741.63},{"text":"certain","start":1741.71,"end":1742.19},{"text":"practical","start":1742.19,"end":1742.67},{"text":"concerns.","start":1742.67,"end":1743.39}]},{"text":"In a gross basis withholding mechanism, which is intended to provide a relatively simple and administrable mean of collecting tax at source, Requiring an arm's length pricing determination as a preliminary step could significantly complicate the process.","start":1744.51,"end":1759.67,"topics":[{"key":"transfer-pricing-rules","label":"Transfer Pricing and Special Relationship Rules","description":"Several statements questioned how arm's-length and special-relationship provisions would work in practice, especially under gross-basis withholding regimes. 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Concerns included administrative complexity, the need for transfer pricing expertise, and whether smaller jurisdictions could realistically enforce these rules."}],"words":[{"text":"There","start":1769.11,"end":1769.27},{"text":"is","start":1769.27,"end":1769.39},{"text":"also","start":1769.39,"end":1769.95},{"text":"a","start":1769.95,"end":1769.99},{"text":"more","start":1769.99,"end":1770.39},{"text":"fundamental","start":1770.39,"end":1770.95},{"text":"conceptual","start":1770.95,"end":1771.75},{"text":"issue","start":1771.75,"end":1772.07},{"text":"that","start":1772.07,"end":1772.23},{"text":"merits","start":1772.23,"end":1772.71},{"text":"consideration","start":1772.71,"end":1773.59},{"text":"of","start":1773.59,"end":1774.07},{"text":"the","start":1774.47,"end":1774.67},{"text":"House.","start":1774.71,"end":1775.19}]},{"text":"An arm's length pricing determination based on functional asset and risk analysis is essentially a determination of the appropriate price or consideration for a transaction between the associated enterprises.","start":1776.39,"end":1789.39,"topics":[{"key":"transfer-pricing-rules","label":"Transfer Pricing and Special Relationship Rules","description":"Several statements questioned how arm's-length and special-relationship provisions would work in practice, especially under gross-basis withholding regimes. 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Concerns included administrative complexity, the need for transfer pricing expertise, and whether smaller jurisdictions could realistically enforce these rules."}],"words":[{"text":"And","start":1790.03,"end":1790.23},{"text":"this","start":1790.23,"end":1790.39},{"text":"is","start":1790.39,"end":1790.51},{"text":"distinct","start":1790.51,"end":1791.07},{"text":"from","start":1791.07,"end":1791.27},{"text":"determining","start":1791.27,"end":1791.87},{"text":"the","start":1791.87,"end":1791.95},{"text":"taxable","start":1791.95,"end":1792.51},{"text":"income","start":1792.51,"end":1792.91},{"text":"of","start":1792.91,"end":1793.07},{"text":"the","start":1793.07,"end":1793.15},{"text":"enterprise","start":1793.15,"end":1793.87},{"text":"as","start":1793.87,"end":1793.95},{"text":"a","start":1793.95,"end":1793.99},{"text":"whole.","start":1793.99,"end":1794.35}]},{"text":"And therefore, we are concerned if the application of these provisions were to be interpreted as requiring the source state merely for the purposes of applying the protocol to undertake what effectively may become a determination of the overall income of the entity or an entity level profit attribution exercise.","start":1797.07,"end":1816.47,"topics":[{"key":"transfer-pricing-rules","label":"Transfer Pricing and Special Relationship Rules","description":"Several statements questioned how arm's-length and special-relationship provisions would work in practice, especially under gross-basis withholding regimes. Concerns included administrative complexity, the need for transfer pricing expertise, and whether smaller jurisdictions could realistically enforce these rules."},{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"And","start":1797.07,"end":1797.31},{"text":"therefore,","start":1797.39,"end":1797.87},{"text":"we","start":1797.87,"end":1797.99},{"text":"are","start":1797.99,"end":1798.07},{"text":"concerned","start":1798.07,"end":1798.87},{"text":"if","start":1798.91,"end":1799.07},{"text":"the","start":1799.07,"end":1799.19},{"text":"application","start":1799.23,"end":1799.91},{"text":"of","start":1799.91,"end":1800.03},{"text":"these","start":1800.03,"end":1800.43},{"text":"provisions","start":1800.43,"end":1800.99},{"text":"were","start":1800.99,"end":1801.23},{"text":"to","start":1801.23,"end":1801.39},{"text":"be","start":1801.39,"end":1801.55},{"text":"interpreted","start":1801.55,"end":1802.35},{"text":"as","start":1802.87,"end":1803.11},{"text":"requiring","start":1803.11,"end":1803.59},{"text":"the","start":1803.59,"end":1803.75},{"text":"source","start":1803.75,"end":1804.19},{"text":"state","start":1804.19,"end":1804.55},{"text":"merely","start":1804.55,"end":1805.03},{"text":"for","start":1805.03,"end":1805.19},{"text":"the","start":1805.19,"end":1805.31},{"text":"purposes","start":1805.31,"end":1805.91},{"text":"of","start":1805.91,"end":1805.99},{"text":"applying","start":1805.99,"end":1806.39},{"text":"the","start":1806.39,"end":1806.47},{"text":"protocol","start":1806.47,"end":1807.19},{"text":"to","start":1807.59,"end":1807.83},{"text":"undertake","start":1807.83,"end":1808.31},{"text":"what","start":1808.31,"end":1808.71},{"text":"effectively","start":1808.71,"end":1809.43},{"text":"may","start":1809.43,"end":1809.59},{"text":"become","start":1809.59,"end":1810.07},{"text":"a","start":1810.07,"end":1810.23},{"text":"determination","start":1810.23,"end":1810.95},{"text":"of","start":1810.95,"end":1811.19},{"text":"the","start":1811.19,"end":1811.31},{"text":"overall","start":1811.31,"end":1811.75},{"text":"income","start":1811.75,"end":1812.11},{"text":"of","start":1812.11,"end":1812.31},{"text":"the","start":1812.31,"end":1812.43},{"text":"entity","start":1812.43,"end":1813.03},{"text":"or","start":1813.59,"end":1813.79},{"text":"an","start":1813.79,"end":1813.87},{"text":"entity","start":1813.87,"end":1814.47},{"text":"level","start":1814.47,"end":1814.79},{"text":"profit","start":1814.79,"end":1815.15},{"text":"attribution","start":1815.15,"end":1815.67},{"text":"exercise.","start":1815.67,"end":1816.47}]},{"text":"India has traditionally viewed the determination of arm's length pricing and the determination of income of an enterprise as two distinct exercises and we would prefer that this distinction be preserved in the protocol as well.","start":1817.75,"end":1831.51,"topics":[{"key":"transfer-pricing-rules","label":"Transfer Pricing and Special Relationship Rules","description":"Several statements questioned how arm's-length and special-relationship provisions would work in practice, especially under gross-basis withholding regimes. 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Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."}],"words":[{"text":"We","start":1833.35,"end":1833.59},{"text":"therefore","start":1833.59,"end":1833.99},{"text":"suggest","start":1833.99,"end":1834.47},{"text":"that","start":1834.47,"end":1834.59},{"text":"the","start":1834.59,"end":1834.67},{"text":"interaction","start":1834.67,"end":1835.31},{"text":"between","start":1835.31,"end":1835.83},{"text":"these","start":1835.99,"end":1836.31},{"text":"provisions","start":1836.31,"end":1836.95},{"text":"and","start":1836.95,"end":1837.07},{"text":"the","start":1837.07,"end":1837.15},{"text":"taxation","start":1837.15,"end":1837.71},{"text":"mechanisms","start":1837.71,"end":1838.55},{"text":"under","start":1838.55,"end":1838.87},{"text":"Article","start":1838.87,"end":1839.19},{"text":"5,","start":1839.19,"end":1839.51},{"text":"6","start":1839.51,"end":1839.79},{"text":"and","start":1839.79,"end":1839.91},{"text":"7","start":1839.91,"end":1840.23},{"text":"be","start":1840.23,"end":1840.39},{"text":"revisited.","start":1840.39,"end":1841.19}]},{"text":"In particular, it would be useful to clarify whether the reference to the arm's length amount is intended merely to limit the amount of the payment that falls within the scope of the respective article, or whether it is intended to require a full-fledged transfer pricing determination before the tax liability under the article can be established.","start":1842.39,"end":1862.55,"topics":[{"key":"transfer-pricing-rules","label":"Transfer Pricing and Special Relationship Rules","description":"Several statements questioned how arm's-length and special-relationship provisions would work in practice, especially under gross-basis withholding regimes. 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Speakers also discussed how to draw a workable line between income-type taxes on digital services and taxes that are genuinely levied on consumption."}],"words":[{"text":"So","start":1904.23,"end":1904.71},{"text":"take","start":1905.19,"end":1905.43},{"text":"the","start":1905.43,"end":1905.59},{"text":"French","start":1905.59,"end":1905.87},{"text":"example,","start":1905.87,"end":1906.47},{"text":"DST,","start":1906.59,"end":1907.35},{"text":"the","start":1907.35,"end":1907.47},{"text":"digital","start":1907.67,"end":1908.07},{"text":"service","start":1908.07,"end":1908.47},{"text":"tax","start":1908.47,"end":1908.95},{"text":"is","start":1909.51,"end":1909.75},{"text":"considered","start":1909.75,"end":1910.23},{"text":"to","start":1910.23,"end":1910.35},{"text":"be","start":1910.39,"end":1910.71},{"text":"out","start":1910.71,"end":1910.79},{"text":"of","start":1910.79,"end":1910.91},{"text":"scope","start":1910.95,"end":1911.35},{"text":"because","start":1911.35,"end":1911.55},{"text":"it's","start":1911.55,"end":1911.79},{"text":"considered","start":1911.79,"end":1912.27},{"text":"to","start":1912.27,"end":1912.39},{"text":"be","start":1912.39,"end":1912.51},{"text":"an","start":1912.51,"end":1912.63},{"text":"indirect","start":1912.63,"end":1913.15},{"text":"tax.","start":1913.15,"end":1913.67}]},{"text":"If I recall well our discussion from yesterday, DSTs that have similar economical effect as tax on income might be considered to be within this protocol.","start":1914.95,"end":1928.91,"topics":[{"key":"digital-services-taxes","label":"Digital Services Taxes","description":"There was extensive debate on whether digital services taxes should be treated as covered taxes under the protocol even when domestic law classifies them as indirect or consumption taxes. 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the moment, we don't have that agreement.","start":2400.51,"end":2402.83,"topics":[],"words":[{"text":"At","start":2400.51,"end":2400.75},{"text":"the","start":2400.75,"end":2400.83},{"text":"moment,","start":2400.83,"end":2401.23},{"text":"we","start":2401.23,"end":2401.35},{"text":"don't","start":2401.35,"end":2401.67},{"text":"have","start":2401.67,"end":2401.87},{"text":"that","start":2401.87,"end":2402.19},{"text":"agreement.","start":2402.19,"end":2402.83}]},{"text":"And I think this committee is trying to reach that 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then let's decide then that we take it away, and we don't solve the problem.","start":2467.55,"end":2471.75,"topics":[],"words":[{"text":"Because","start":2467.55,"end":2467.83},{"text":"then","start":2467.83,"end":2468.31},{"text":"let's","start":2468.39,"end":2468.75},{"text":"decide","start":2468.75,"end":2469.19},{"text":"then","start":2469.19,"end":2469.35},{"text":"that","start":2469.35,"end":2469.51},{"text":"we","start":2469.51,"end":2469.63},{"text":"take","start":2469.63,"end":2469.91},{"text":"it","start":2469.91,"end":2469.99},{"text":"away,","start":2469.99,"end":2470.47},{"text":"and","start":2470.47,"end":2470.63},{"text":"we","start":2470.63,"end":2470.75},{"text":"don't","start":2470.75,"end":2471.03},{"text":"solve","start":2471.03,"end":2471.23},{"text":"the","start":2471.23,"end":2471.35},{"text":"problem.","start":2471.35,"end":2471.75}]},{"text":"Okay, I got some hands up, so let's see if anyone else has some solutions to 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Peru.","start":2563.95,"end":2564.99,"topics":[],"words":[{"text":"I","start":2563.95,"end":2564.03},{"text":"now","start":2564.03,"end":2564.19},{"text":"got","start":2564.19,"end":2564.51},{"text":"Peru.","start":2564.51,"end":2564.99}]},{"text":"Please go ahead, Peru.","start":2564.99,"end":2566.03,"topics":[],"words":[{"text":"Please","start":2564.99,"end":2565.23},{"text":"go","start":2565.23,"end":2565.35},{"text":"ahead,","start":2565.35,"end":2565.63},{"text":"Peru.","start":2565.63,"end":2566.03}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":28,"start":2571.75,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=2572","paragraphs":[{"sentences":[{"text":"Thank you very much, 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don't have the answers to the questions that you have posed, but we do have a few 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for some clarity.","start":2602.71,"end":2606.95,"topics":[],"words":[{"text":"Paragraph","start":2602.71,"end":2603.11},{"text":"one","start":2603.11,"end":2603.27},{"text":"of","start":2603.27,"end":2603.35},{"text":"Article","start":2603.35,"end":2603.79},{"text":"6,","start":2603.79,"end":2604.31},{"text":"we","start":2604.31,"end":2604.63},{"text":"would","start":2604.71,"end":2604.87},{"text":"like","start":2604.87,"end":2605.27},{"text":"to","start":2605.35,"end":2605.67},{"text":"ask","start":2605.79,"end":2605.95},{"text":"for","start":2605.95,"end":2606.15},{"text":"some","start":2606.15,"end":2606.47},{"text":"clarity.","start":2606.47,"end":2606.95}]},{"text":"We understand it that Fenton digital services in the state party refers to the income from the preservation of automated digital services that arise in a state party.","start":2606.95,"end":2620.23,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants 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you know, if you go and read a little bit of the work and the commentaries to Article 12B that could be helpful and perhaps answers most of your questions on the 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I hope that otherwise we'll take it up in inter-sessional sessions.","start":2696.43,"end":2701.47,"topics":[],"words":[{"text":"So","start":2696.43,"end":2696.67},{"text":"I","start":2697.07,"end":2697.23},{"text":"hope","start":2697.23,"end":2697.55},{"text":"that","start":2697.55,"end":2697.79},{"text":"otherwise","start":2697.87,"end":2698.35},{"text":"we'll","start":2698.35,"end":2698.75},{"text":"take","start":2699.07,"end":2699.31},{"text":"it","start":2699.31,"end":2699.47},{"text":"up","start":2699.47,"end":2699.71},{"text":"in","start":2699.71,"end":2699.87},{"text":"inter-sessional","start":2699.87,"end":2700.83},{"text":"sessions.","start":2700.91,"end":2701.47}]},{"text":"Okay, thank you.","start":2701.75,"end":2702.67,"topics":[],"words":[{"text":"Okay,","start":2701.75,"end":2702.03},{"text":"thank","start":2702.19,"end":2702.43},{"text":"you.","start":2702.43,"end":2702.67}]},{"text":"Nigeria, please go 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speak.","start":2714.27,"end":2717.79,"topics":[],"words":[{"text":"And","start":2714.27,"end":2714.59},{"text":"thank","start":2715.55,"end":2715.79},{"text":"you","start":2715.79,"end":2715.87},{"text":"for","start":2715.87,"end":2715.99},{"text":"the","start":2715.99,"end":2716.07},{"text":"opportunity","start":2716.07,"end":2716.67},{"text":"to","start":2717.11,"end":2717.23},{"text":"speak.","start":2717.23,"end":2717.79}]},{"text":"I will be speaking on behalf of the 54 countries that make up the African 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6.","start":2728.83,"end":2736.03,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."}],"words":[{"text":"The","start":2728.83,"end":2728.95},{"text":"African","start":2728.95,"end":2729.35},{"text":"group","start":2729.35,"end":2729.63},{"text":"commend","start":2729.71,"end":2730.11},{"text":"the","start":2730.11,"end":2730.19},{"text":"co-leads","start":2730.19,"end":2730.67},{"text":"for","start":2730.83,"end":2731.07},{"text":"the","start":2731.07,"end":2731.19},{"text":"work","start":2731.19,"end":2731.63},{"text":"undertaken","start":2731.79,"end":2732.51},{"text":"in","start":2732.51,"end":2732.75},{"text":"providing","start":2732.75,"end":2733.23},{"text":"the","start":2733.23,"end":2733.35},{"text":"current","start":2733.35,"end":2733.91},{"text":"draft","start":2733.91,"end":2734.35},{"text":"of","start":2734.35,"end":2734.67},{"text":"Article","start":2734.67,"end":2735.31},{"text":"6.","start":2735.31,"end":2736.03}]},{"text":"The African group wishes to refer to its earlier comments all the earlier comments made on the Article 5 because they are still relevant to this article.","start":2737.63,"end":2748.79,"topics":[],"words":[{"text":"The","start":2737.63,"end":2737.83},{"text":"African","start":2738.35,"end":2738.79},{"text":"group","start":2738.79,"end":2738.99},{"text":"wishes","start":2738.99,"end":2739.87},{"text":"to","start":2739.87,"end":2740.03},{"text":"refer","start":2740.03,"end":2740.75},{"text":"to","start":2740.75,"end":2741.31},{"text":"its","start":2742.67,"end":2742.91},{"text":"earlier","start":2742.91,"end":2743.23},{"text":"comments","start":2743.23,"end":2743.95},{"text":"all","start":2744.55,"end":2744.59},{"text":"the","start":2744.59,"end":2744.67},{"text":"earlier","start":2744.71,"end":2744.95},{"text":"comments","start":2744.95,"end":2745.31},{"text":"made","start":2745.31,"end":2745.51},{"text":"on","start":2745.51,"end":2745.67},{"text":"the","start":2745.67,"end":2745.79},{"text":"Article","start":2745.79,"end":2746.07},{"text":"5","start":2746.07,"end":2746.55},{"text":"because","start":2746.79,"end":2747.07},{"text":"they","start":2747.07,"end":2747.19},{"text":"are","start":2747.19,"end":2747.27},{"text":"still","start":2747.27,"end":2747.47},{"text":"relevant","start":2747.47,"end":2747.95},{"text":"to","start":2747.95,"end":2748.07},{"text":"this","start":2748.07,"end":2748.31},{"text":"article.","start":2748.39,"end":2748.79}]},{"text":"In addition, the African group wishes to raise the following concerns.","start":2750.23,"end":2755.27,"topics":[],"words":[{"text":"In","start":2750.23,"end":2750.43},{"text":"addition,","start":2750.43,"end":2751.03},{"text":"the","start":2751.99,"end":2752.11},{"text":"African","start":2752.11,"end":2752.55},{"text":"group","start":2752.55,"end":2752.87},{"text":"wishes","start":2752.87,"end":2753.39},{"text":"to","start":2753.39,"end":2753.67},{"text":"raise","start":2753.67,"end":2753.99},{"text":"the","start":2753.99,"end":2754.07},{"text":"following","start":2754.07,"end":2754.51},{"text":"concerns.","start":2754.51,"end":2755.27}]},{"text":"Number one, like Article 5, Article 6 gives the markets a right to tax service fee.","start":2756.63,"end":2766.07,"topics":[{"key":"gross-net-taxation","label":"Gross vs Net Taxation","description":"Delegates debated whether cross-border service income should be taxed mainly through gross-basis withholding or through an elective net-basis method. 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Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"No","start":2767.75,"end":2767.95},{"text":"office","start":2767.95,"end":2768.39},{"text":"is","start":2768.39,"end":2768.55},{"text":"required,","start":2768.55,"end":2769.19},{"text":"no","start":2769.67,"end":2769.91},{"text":"staff","start":2769.91,"end":2770.23},{"text":"is","start":2770.23,"end":2770.39},{"text":"required,","start":2770.39,"end":2770.95},{"text":"no","start":2771.27,"end":2771.51},{"text":"presence","start":2771.51,"end":2772.23},{"text":"of","start":2772.23,"end":2772.39},{"text":"any","start":2772.39,"end":2772.59},{"text":"kind","start":2772.59,"end":2772.95},{"text":"is","start":2772.95,"end":2773.11},{"text":"required.","start":2773.11,"end":2773.67}]},{"text":"The tax comes out of the payment as it leaves the country.","start":2775.07,"end":2779.15,"topics":[{"key":"gross-net-taxation","label":"Gross vs Net Taxation","description":"Delegates debated whether cross-border service income should be taxed mainly through gross-basis withholding or through an elective net-basis method. The discussion focused on revenue outcomes, appropriate rates, taxpayer compliance burdens, and whether net taxation should remain optional."}],"words":[{"text":"The","start":2775.07,"end":2775.23},{"text":"tax","start":2775.23,"end":2775.55},{"text":"comes","start":2775.55,"end":2775.95},{"text":"out","start":2775.95,"end":2776.23},{"text":"of","start":2776.23,"end":2776.35},{"text":"the","start":2776.35,"end":2776.43},{"text":"payment","start":2776.43,"end":2776.91},{"text":"as","start":2777.39,"end":2777.67},{"text":"it","start":2777.67,"end":2777.79},{"text":"leaves","start":2777.87,"end":2778.43},{"text":"the","start":2778.43,"end":2778.59},{"text":"country.","start":2778.59,"end":2779.15}]},{"text":"Then paragraph 6B takes that right away and says, use Article 9 instead.","start":2780.75,"end":2787.39,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Then","start":2780.75,"end":2781.31},{"text":"paragraph","start":2781.31,"end":2781.75},{"text":"6B","start":2781.75,"end":2782.35},{"text":"takes","start":2783.79,"end":2784.11},{"text":"that","start":2784.11,"end":2784.35},{"text":"right","start":2784.35,"end":2784.59},{"text":"away","start":2784.59,"end":2784.83},{"text":"and","start":2784.83,"end":2784.99},{"text":"says,","start":2784.99,"end":2785.47},{"text":"use","start":2785.95,"end":2786.27},{"text":"Article","start":2786.27,"end":2786.63},{"text":"9","start":2786.63,"end":2786.83},{"text":"instead.","start":2786.83,"end":2787.39}]},{"text":"But Article 9 gives a right only where the supplier has employees or agents fiscally present.","start":2789.15,"end":2794.99,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"But","start":2789.15,"end":2789.39},{"text":"Article","start":2789.39,"end":2789.75},{"text":"9","start":2789.75,"end":2789.95},{"text":"gives","start":2789.95,"end":2790.27},{"text":"a","start":2790.43,"end":2790.47},{"text":"right","start":2790.47,"end":2790.91},{"text":"only","start":2790.91,"end":2791.23},{"text":"where","start":2791.23,"end":2791.47},{"text":"the","start":2791.47,"end":2791.59},{"text":"supplier","start":2791.59,"end":2792.03},{"text":"has","start":2792.03,"end":2792.27},{"text":"employees","start":2792.27,"end":2792.99},{"text":"or","start":2792.99,"end":2793.23},{"text":"agents","start":2793.23,"end":2793.87},{"text":"fiscally","start":2793.87,"end":2794.43},{"text":"present.","start":2794.43,"end":2794.99}]},{"text":"So we get to Article 9, but Article 9 means people on the ground.","start":2796.11,"end":2800.19,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"So","start":2796.11,"end":2796.43},{"text":"we","start":2796.43,"end":2796.51},{"text":"get","start":2796.51,"end":2796.71},{"text":"to","start":2796.71,"end":2796.83},{"text":"Article","start":2796.83,"end":2797.23},{"text":"9,","start":2797.23,"end":2797.63},{"text":"but","start":2797.87,"end":2798.03},{"text":"Article","start":2798.03,"end":2798.35},{"text":"9","start":2798.35,"end":2798.63},{"text":"means","start":2798.63,"end":2798.91},{"text":"people","start":2798.91,"end":2799.39},{"text":"on","start":2799.47,"end":2799.63},{"text":"the","start":2799.63,"end":2799.71},{"text":"ground.","start":2799.71,"end":2800.19}]},{"text":"And article six has just told us, there are almost none, no agent or employee on ground.","start":2801.71,"end":2807.71,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."},{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"And","start":2801.71,"end":2801.79},{"text":"article","start":2801.79,"end":2802.11},{"text":"six","start":2802.11,"end":2802.43},{"text":"has","start":2802.43,"end":2802.67},{"text":"just","start":2802.67,"end":2803.07},{"text":"told","start":2803.07,"end":2803.23},{"text":"us,","start":2803.23,"end":2803.55},{"text":"there","start":2803.63,"end":2803.91},{"text":"are","start":2803.91,"end":2803.99},{"text":"almost","start":2803.99,"end":2804.43},{"text":"none,","start":2804.67,"end":2805.15},{"text":"no","start":2805.63,"end":2805.95},{"text":"agent","start":2805.95,"end":2806.43},{"text":"or","start":2806.43,"end":2806.67},{"text":"employee","start":2806.67,"end":2807.15},{"text":"on","start":2807.15,"end":2807.31},{"text":"ground.","start":2807.31,"end":2807.71}]},{"text":"Because that absence is what makes the service ADS in the first place.","start":2808.35,"end":2814.11,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."}],"words":[{"text":"Because","start":2808.35,"end":2808.99},{"text":"that","start":2809.63,"end":2809.95},{"text":"absence","start":2809.95,"end":2810.43},{"text":"is","start":2810.43,"end":2810.63},{"text":"what","start":2810.63,"end":2810.99},{"text":"makes","start":2810.99,"end":2811.47},{"text":"the","start":2811.47,"end":2811.63},{"text":"service","start":2811.63,"end":2812.19},{"text":"ADS","start":2812.59,"end":2813.15},{"text":"in","start":2813.23,"end":2813.31},{"text":"the","start":2813.31,"end":2813.39},{"text":"first","start":2813.39,"end":2813.71},{"text":"place.","start":2813.71,"end":2814.11}]},{"text":"Do we run back to article six?","start":2815.71,"end":2817.31,"topics":[],"words":[{"text":"Do","start":2815.71,"end":2815.87},{"text":"we","start":2815.87,"end":2816.03},{"text":"run","start":2816.03,"end":2816.19},{"text":"back","start":2816.19,"end":2816.43},{"text":"to","start":2816.43,"end":2816.51},{"text":"article","start":2816.51,"end":2816.83},{"text":"six?","start":2816.83,"end":2817.31}]},{"text":"Then, is the taxation right still switched on?","start":2818.67,"end":2821.71,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Then,","start":2818.67,"end":2819.07},{"text":"is","start":2819.63,"end":2819.83},{"text":"the","start":2819.83,"end":2819.91},{"text":"taxation","start":2819.91,"end":2820.27},{"text":"right","start":2820.27,"end":2820.51},{"text":"still","start":2820.51,"end":2820.91},{"text":"switched","start":2820.91,"end":2821.39},{"text":"on?","start":2821.39,"end":2821.71}]},{"text":"Will the taxation right be switched back on on in article six two or six switch on on article nine?","start":2822.67,"end":2828.75,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Will","start":2822.67,"end":2822.91},{"text":"the","start":2822.91,"end":2823.03},{"text":"taxation","start":2823.03,"end":2823.35},{"text":"right","start":2823.35,"end":2823.51},{"text":"be","start":2823.51,"end":2823.63},{"text":"switched","start":2823.63,"end":2823.95},{"text":"back","start":2823.95,"end":2824.19},{"text":"on","start":2824.67,"end":2824.99},{"text":"on","start":2824.99,"end":2825.39},{"text":"in","start":2825.39,"end":2825.51},{"text":"article","start":2825.51,"end":2825.87},{"text":"six","start":2825.87,"end":2826.07},{"text":"two","start":2826.07,"end":2826.27},{"text":"or","start":2826.27,"end":2826.59},{"text":"six","start":2826.59,"end":2826.99},{"text":"switch","start":2826.99,"end":2827.39},{"text":"on","start":2827.55,"end":2827.79},{"text":"on","start":2827.79,"end":2828.03},{"text":"article","start":2828.03,"end":2828.35},{"text":"nine?","start":2828.35,"end":2828.75}]},{"text":"Or is it that we the switch has turned the task off and there's nothing capable of turning it back on.","start":2829.71,"end":2838.07,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Or","start":2829.71,"end":2830.03},{"text":"is","start":2830.03,"end":2830.19},{"text":"it","start":2830.19,"end":2830.31},{"text":"that","start":2830.31,"end":2830.59},{"text":"we","start":2830.59,"end":2830.75},{"text":"the","start":2832.23,"end":2832.35},{"text":"switch","start":2832.39,"end":2832.87},{"text":"has","start":2832.95,"end":2833.27},{"text":"turned","start":2833.27,"end":2833.99},{"text":"the","start":2834.39,"end":2834.51},{"text":"task","start":2834.55,"end":2834.87},{"text":"off","start":2834.87,"end":2835.19},{"text":"and","start":2835.19,"end":2835.39},{"text":"there's","start":2835.39,"end":2835.67},{"text":"nothing","start":2835.67,"end":2835.99},{"text":"capable","start":2835.99,"end":2836.63},{"text":"of","start":2836.79,"end":2836.99},{"text":"turning","start":2836.99,"end":2837.27},{"text":"it","start":2837.27,"end":2837.43},{"text":"back","start":2837.43,"end":2837.67},{"text":"on.","start":2837.67,"end":2838.07}]},{"text":"So these are things we need issues we need clarified.","start":2839.75,"end":2843.67,"topics":[],"words":[{"text":"So","start":2839.75,"end":2840.31},{"text":"these","start":2840.47,"end":2840.87},{"text":"are","start":2840.87,"end":2841.11},{"text":"things","start":2841.11,"end":2841.59},{"text":"we","start":2841.59,"end":2841.79},{"text":"need","start":2841.79,"end":2841.99},{"text":"issues","start":2842.39,"end":2842.75},{"text":"we","start":2842.75,"end":2842.83},{"text":"need","start":2842.83,"end":2842.95},{"text":"clarified.","start":2842.95,"end":2843.67}]},{"text":"Also in paragraph 6B is adopts the concept of the throwback rule under article 12B of the UN model convention.","start":2845.19,"end":2855.19,"topics":[],"words":[{"text":"Also","start":2845.19,"end":2845.91},{"text":"in","start":2846.15,"end":2846.31},{"text":"paragraph","start":2846.31,"end":2846.79},{"text":"6B","start":2846.79,"end":2847.59},{"text":"is","start":2848.47,"end":2848.71},{"text":"adopts","start":2848.71,"end":2849.27},{"text":"the","start":2849.27,"end":2849.43},{"text":"concept","start":2849.43,"end":2850.07},{"text":"of","start":2850.23,"end":2850.35},{"text":"the","start":2850.35,"end":2850.43},{"text":"throwback","start":2850.43,"end":2850.95},{"text":"rule","start":2850.95,"end":2851.27},{"text":"under","start":2851.43,"end":2851.75},{"text":"article","start":2851.75,"end":2852.31},{"text":"12B","start":2852.55,"end":2853.19},{"text":"of","start":2853.19,"end":2853.35},{"text":"the","start":2853.35,"end":2853.43},{"text":"UN","start":2853.43,"end":2853.71},{"text":"model","start":2853.71,"end":2854.23},{"text":"convention.","start":2854.39,"end":2855.19}]},{"text":"Where taxation will switch to article seven if there is PE and the payment serves as the basis for profit attribution.","start":2856.63,"end":2865.39,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Where","start":2856.63,"end":2856.95},{"text":"taxation","start":2856.95,"end":2857.59},{"text":"will","start":2857.59,"end":2857.75},{"text":"switch","start":2857.75,"end":2858.23},{"text":"to","start":2858.67,"end":2858.91},{"text":"article","start":2859.15,"end":2859.51},{"text":"seven","start":2859.51,"end":2859.95},{"text":"if","start":2860.03,"end":2860.31},{"text":"there","start":2860.31,"end":2860.55},{"text":"is","start":2860.55,"end":2860.83},{"text":"PE","start":2860.83,"end":2861.39},{"text":"and","start":2861.87,"end":2861.99},{"text":"the","start":2861.99,"end":2862.07},{"text":"payment","start":2862.11,"end":2862.47},{"text":"serves","start":2862.47,"end":2862.83},{"text":"as","start":2862.91,"end":2863.11},{"text":"the","start":2863.11,"end":2863.19},{"text":"basis","start":2863.23,"end":2863.71},{"text":"for","start":2863.79,"end":2863.99},{"text":"profit","start":2863.99,"end":2864.51},{"text":"attribution.","start":2864.67,"end":2865.39}]},{"text":"In that regard, profit will be attributed under article seven on the basis of what the PE is expected to make as a distinct or independent enterprise.","start":2866.35,"end":2876.83,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"In","start":2866.35,"end":2866.55},{"text":"that","start":2866.55,"end":2866.75},{"text":"regard,","start":2866.75,"end":2867.31},{"text":"profit","start":2867.87,"end":2868.35},{"text":"will","start":2868.35,"end":2868.51},{"text":"be","start":2868.51,"end":2868.67},{"text":"attributed","start":2868.67,"end":2869.15},{"text":"under","start":2869.15,"end":2869.35},{"text":"article","start":2869.35,"end":2869.63},{"text":"seven","start":2869.63,"end":2870.03},{"text":"on","start":2870.11,"end":2870.27},{"text":"the","start":2870.27,"end":2870.39},{"text":"basis","start":2870.39,"end":2870.91},{"text":"of","start":2870.91,"end":2871.07},{"text":"what","start":2871.07,"end":2871.43},{"text":"the","start":2871.43,"end":2871.51},{"text":"PE","start":2871.55,"end":2872.03},{"text":"is","start":2872.03,"end":2872.19},{"text":"expected","start":2872.19,"end":2872.79},{"text":"to","start":2872.79,"end":2872.87},{"text":"make","start":2872.87,"end":2873.31},{"text":"as","start":2873.71,"end":2873.95},{"text":"a","start":2873.95,"end":2873.99},{"text":"distinct","start":2873.99,"end":2874.67},{"text":"or","start":2874.67,"end":2874.91},{"text":"independent","start":2874.91,"end":2875.79},{"text":"enterprise.","start":2875.87,"end":2876.83}]},{"text":"However, in article six six B, there is no PE, there is no presence or any indicator upon which profit will be attributed under article 9.","start":2877.71,"end":2888.83,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"However,","start":2877.71,"end":2878.43},{"text":"in","start":2879.39,"end":2879.71},{"text":"article","start":2879.71,"end":2880.11},{"text":"six","start":2880.11,"end":2880.47},{"text":"six","start":2880.47,"end":2880.75},{"text":"B,","start":2880.75,"end":2881.07},{"text":"there","start":2881.39,"end":2881.59},{"text":"is","start":2881.59,"end":2881.71},{"text":"no","start":2881.71,"end":2881.87},{"text":"PE,","start":2881.87,"end":2882.43},{"text":"there","start":2883.15,"end":2883.31},{"text":"is","start":2883.31,"end":2883.39},{"text":"no","start":2883.39,"end":2883.55},{"text":"presence","start":2883.55,"end":2884.27},{"text":"or","start":2884.83,"end":2884.91},{"text":"any","start":2884.91,"end":2885.11},{"text":"indicator","start":2885.11,"end":2885.83},{"text":"upon","start":2885.83,"end":2886.07},{"text":"which","start":2886.07,"end":2886.27},{"text":"profit","start":2886.27,"end":2886.83},{"text":"will","start":2886.91,"end":2887.07},{"text":"be","start":2887.07,"end":2887.31},{"text":"attributed","start":2887.31,"end":2887.95},{"text":"under","start":2887.95,"end":2888.15},{"text":"article","start":2888.15,"end":2888.43},{"text":"9.","start":2888.43,"end":2888.83}]},{"text":"In that regard, where an election is made, little or no profit will be attributed to the source state under article 9.","start":2889.55,"end":2897.31,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"In","start":2889.55,"end":2889.79},{"text":"that","start":2889.79,"end":2890.03},{"text":"regard,","start":2890.03,"end":2890.51},{"text":"where","start":2891.07,"end":2891.39},{"text":"an","start":2891.39,"end":2891.59},{"text":"election","start":2891.59,"end":2892.07},{"text":"is","start":2892.07,"end":2892.27},{"text":"made,","start":2892.27,"end":2892.51},{"text":"little","start":2893.15,"end":2893.55},{"text":"or","start":2893.55,"end":2893.71},{"text":"no","start":2893.71,"end":2893.87},{"text":"profit","start":2893.87,"end":2894.43},{"text":"will","start":2894.51,"end":2894.67},{"text":"be","start":2894.67,"end":2894.79},{"text":"attributed","start":2894.79,"end":2895.31},{"text":"to","start":2895.31,"end":2895.47},{"text":"the","start":2895.47,"end":2895.55},{"text":"source","start":2895.55,"end":2895.83},{"text":"state","start":2895.83,"end":2896.11},{"text":"under","start":2896.19,"end":2896.51},{"text":"article","start":2896.51,"end":2896.95},{"text":"9.","start":2896.95,"end":2897.31}]},{"text":"Is the second sentence of article 9 dissolution?","start":2899.71,"end":2904.75,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Is","start":2899.71,"end":2900.19},{"text":"the","start":2901.79,"end":2901.91},{"text":"second","start":2901.91,"end":2902.19},{"text":"sentence","start":2902.19,"end":2902.67},{"text":"of","start":2902.71,"end":2902.83},{"text":"article","start":2902.83,"end":2903.15},{"text":"9","start":2903.15,"end":2903.79},{"text":"dissolution?","start":2903.87,"end":2904.75}]},{"text":"If so, we are of the view that it should be separated from paragraph one into a separate paragraph.","start":2905.63,"end":2912.67,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"If","start":2905.63,"end":2905.79},{"text":"so,","start":2905.79,"end":2906.27},{"text":"we","start":2906.91,"end":2907.15},{"text":"are","start":2907.15,"end":2907.27},{"text":"of","start":2907.27,"end":2907.39},{"text":"the","start":2907.39,"end":2907.47},{"text":"view","start":2907.47,"end":2907.87},{"text":"that","start":2907.95,"end":2908.19},{"text":"it","start":2908.19,"end":2908.27},{"text":"should","start":2908.27,"end":2908.71},{"text":"be","start":2908.71,"end":2908.83},{"text":"separated","start":2908.83,"end":2909.39},{"text":"from","start":2909.39,"end":2909.63},{"text":"paragraph","start":2909.63,"end":2910.11},{"text":"one","start":2910.11,"end":2910.43},{"text":"into","start":2910.51,"end":2910.87},{"text":"a","start":2910.87,"end":2910.91},{"text":"separate","start":2911.15,"end":2911.79},{"text":"paragraph.","start":2911.87,"end":2912.67}]},{"text":"Then, what do we consider as reasonable allocation of profits and how will it be determined?","start":2914.07,"end":2921.27,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Then,","start":2914.07,"end":2914.55},{"text":"what","start":2915.19,"end":2915.47},{"text":"do","start":2915.47,"end":2915.55},{"text":"we","start":2915.55,"end":2915.67},{"text":"consider","start":2915.67,"end":2916.07},{"text":"as","start":2916.07,"end":2916.31},{"text":"reasonable","start":2916.31,"end":2917.27},{"text":"allocation","start":2917.83,"end":2918.35},{"text":"of","start":2918.35,"end":2918.47},{"text":"profits","start":2918.47,"end":2919.19},{"text":"and","start":2919.67,"end":2919.83},{"text":"how","start":2919.83,"end":2920.15},{"text":"will","start":2920.15,"end":2920.39},{"text":"it","start":2920.39,"end":2920.47},{"text":"be","start":2920.47,"end":2920.59},{"text":"determined?","start":2920.59,"end":2921.27}]},{"text":"What type of profits will be allocated?","start":2922.23,"end":2924.47,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"What","start":2922.23,"end":2922.59},{"text":"type","start":2922.59,"end":2922.79},{"text":"of","start":2922.79,"end":2922.95},{"text":"profits","start":2922.95,"end":2923.59},{"text":"will","start":2923.59,"end":2923.75},{"text":"be","start":2923.75,"end":2923.87},{"text":"allocated?","start":2923.87,"end":2924.47}]},{"text":"Is it the whole net profits or a portion of net profits?","start":2924.87,"end":2928.63,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Is","start":2924.87,"end":2925.03},{"text":"it","start":2925.03,"end":2925.15},{"text":"the","start":2925.15,"end":2925.23},{"text":"whole","start":2925.23,"end":2925.55},{"text":"net","start":2925.55,"end":2925.83},{"text":"profits","start":2925.83,"end":2926.39},{"text":"or","start":2926.79,"end":2927.07},{"text":"a","start":2927.19,"end":2927.23},{"text":"portion","start":2927.23,"end":2927.67},{"text":"of","start":2927.67,"end":2927.79},{"text":"net","start":2927.79,"end":2928.07},{"text":"profits?","start":2928.07,"end":2928.63}]},{"text":"If a portion of net profit, will it be qualified profits as determined in a similar manner under Article 12 of the UN model or not?","start":2929.67,"end":2939.83,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"If","start":2929.67,"end":2929.91},{"text":"a","start":2929.91,"end":2929.95},{"text":"portion","start":2929.95,"end":2930.39},{"text":"of","start":2930.39,"end":2930.63},{"text":"net","start":2930.71,"end":2931.15},{"text":"profit,","start":2931.15,"end":2931.67},{"text":"will","start":2931.99,"end":2932.23},{"text":"it","start":2932.23,"end":2932.31},{"text":"be","start":2932.31,"end":2932.55},{"text":"qualified","start":2932.87,"end":2933.39},{"text":"profits","start":2933.39,"end":2934.15},{"text":"as","start":2934.71,"end":2934.87},{"text":"determined","start":2934.87,"end":2935.51},{"text":"in","start":2935.51,"end":2935.67},{"text":"a","start":2935.67,"end":2935.71},{"text":"similar","start":2935.71,"end":2936.11},{"text":"manner","start":2936.11,"end":2936.63},{"text":"under","start":2937.15,"end":2937.43},{"text":"Article","start":2937.43,"end":2937.83},{"text":"12","start":2937.83,"end":2938.15},{"text":"of","start":2938.39,"end":2938.51},{"text":"the","start":2938.51,"end":2938.59},{"text":"UN","start":2938.59,"end":2938.87},{"text":"model","start":2938.87,"end":2939.27},{"text":"or","start":2939.27,"end":2939.43},{"text":"not?","start":2939.43,"end":2939.83}]},{"text":"The second issue is the definition of automated digital services in paragraph three, which means any service provided on the internet or another electronic network.","start":2943.27,"end":2954.79,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."}],"words":[{"text":"The","start":2943.27,"end":2943.31},{"text":"second","start":2943.31,"end":2943.63},{"text":"issue","start":2943.67,"end":2944.39},{"text":"is","start":2945.35,"end":2945.75},{"text":"the","start":2945.75,"end":2945.87},{"text":"definition","start":2945.87,"end":2946.39},{"text":"of","start":2946.39,"end":2946.55},{"text":"automated","start":2946.55,"end":2946.99},{"text":"digital","start":2946.99,"end":2947.35},{"text":"services","start":2947.35,"end":2947.83},{"text":"in","start":2947.83,"end":2947.99},{"text":"paragraph","start":2947.99,"end":2948.43},{"text":"three,","start":2948.43,"end":2948.79},{"text":"which","start":2949.59,"end":2949.91},{"text":"means","start":2949.99,"end":2950.39},{"text":"any","start":2950.39,"end":2950.59},{"text":"service","start":2950.59,"end":2950.95},{"text":"provided","start":2950.95,"end":2951.51},{"text":"on","start":2951.51,"end":2951.71},{"text":"the","start":2951.71,"end":2951.79},{"text":"internet","start":2951.79,"end":2952.39},{"text":"or","start":2952.55,"end":2953.03},{"text":"another","start":2953.03,"end":2953.43},{"text":"electronic","start":2953.43,"end":2954.03},{"text":"network.","start":2954.15,"end":2954.79}]},{"text":"In other case requiring minimal human involvement from the service provider.","start":2956.07,"end":2960.07,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."}],"words":[{"text":"In","start":2956.07,"end":2956.31},{"text":"other","start":2956.31,"end":2956.47},{"text":"case","start":2956.47,"end":2956.71},{"text":"requiring","start":2956.71,"end":2957.35},{"text":"minimal","start":2957.43,"end":2957.99},{"text":"human","start":2957.99,"end":2958.43},{"text":"involvement","start":2958.43,"end":2958.91},{"text":"from","start":2958.91,"end":2959.11},{"text":"the","start":2959.11,"end":2959.19},{"text":"service","start":2959.19,"end":2959.51},{"text":"provider.","start":2959.51,"end":2960.07}]},{"text":"Our question is what will the position be when there's no human involvement at all as we have it in AI?","start":2960.79,"end":2968.15,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."}],"words":[{"text":"Our","start":2960.79,"end":2961.03},{"text":"question","start":2961.03,"end":2961.51},{"text":"is","start":2961.51,"end":2961.67},{"text":"what","start":2961.67,"end":2962.23},{"text":"will","start":2962.23,"end":2962.55},{"text":"the","start":2962.55,"end":2962.67},{"text":"position","start":2962.67,"end":2963.11},{"text":"be","start":2963.11,"end":2963.51},{"text":"when","start":2963.87,"end":2964.15},{"text":"there's","start":2964.15,"end":2964.43},{"text":"no","start":2964.43,"end":2964.59},{"text":"human","start":2964.59,"end":2964.95},{"text":"involvement","start":2964.95,"end":2965.51},{"text":"at","start":2965.59,"end":2965.83},{"text":"all","start":2965.83,"end":2966.15},{"text":"as","start":2966.71,"end":2966.87},{"text":"we","start":2966.87,"end":2966.95},{"text":"have","start":2966.95,"end":2967.27},{"text":"it","start":2967.27,"end":2967.51},{"text":"in","start":2967.51,"end":2967.75},{"text":"AI?","start":2967.99,"end":2968.15}]},{"text":"Is this scenario included in the scope of the definition?","start":2969.91,"end":2972.63,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."}],"words":[{"text":"Is","start":2969.91,"end":2970.07},{"text":"this","start":2970.07,"end":2970.35},{"text":"scenario","start":2970.35,"end":2970.71},{"text":"included","start":2970.71,"end":2971.19},{"text":"in","start":2971.19,"end":2971.27},{"text":"the","start":2971.27,"end":2971.35},{"text":"scope","start":2971.35,"end":2971.67},{"text":"of","start":2971.75,"end":2971.87},{"text":"the","start":2971.87,"end":2971.95},{"text":"definition?","start":2971.95,"end":2972.63}]},{"text":"In that regard, we suggest that the definition be changed to requiring no or minimal human involvement.","start":2973.67,"end":2982.47,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."}],"words":[{"text":"In","start":2973.67,"end":2973.83},{"text":"that","start":2973.83,"end":2974.03},{"text":"regard,","start":2974.03,"end":2974.31},{"text":"we","start":2974.31,"end":2974.39},{"text":"suggest","start":2974.39,"end":2975.07},{"text":"that","start":2975.43,"end":2975.71},{"text":"the","start":2975.71,"end":2975.79},{"text":"definition","start":2975.83,"end":2976.39},{"text":"be","start":2976.39,"end":2976.55},{"text":"changed","start":2976.55,"end":2976.95},{"text":"to","start":2976.95,"end":2977.27},{"text":"requiring","start":2977.75,"end":2978.63},{"text":"no","start":2978.71,"end":2979.35},{"text":"or","start":2979.35,"end":2979.59},{"text":"minimal","start":2979.59,"end":2980.39},{"text":"human","start":2980.47,"end":2981.19},{"text":"involvement.","start":2981.59,"end":2982.47}]},{"text":"So we suggest inclusion of no before minimal, no or before minimal.","start":2982.55,"end":2987.91,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."}],"words":[{"text":"So","start":2982.55,"end":2982.79},{"text":"we","start":2982.79,"end":2983.03},{"text":"suggest","start":2983.03,"end":2983.51},{"text":"inclusion","start":2983.51,"end":2983.99},{"text":"of","start":2983.99,"end":2984.15},{"text":"no","start":2984.31,"end":2984.71},{"text":"before","start":2985.35,"end":2985.91},{"text":"minimal,","start":2985.99,"end":2986.47},{"text":"no","start":2986.63,"end":2986.87},{"text":"or","start":2986.87,"end":2987.19},{"text":"before","start":2987.27,"end":2987.51},{"text":"minimal.","start":2987.51,"end":2987.91}]},{"text":"In the definition of automated digital services in paragraph three, we further request that AI related services be specially listed in the examples of ADS that is listed in that paragraph.","start":2989.27,"end":3002.15,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."}],"words":[{"text":"In","start":2989.27,"end":2989.43},{"text":"the","start":2989.47,"end":2989.55},{"text":"definition","start":2989.55,"end":2990.07},{"text":"of","start":2990.07,"end":2990.23},{"text":"automated","start":2990.23,"end":2990.75},{"text":"digital","start":2990.75,"end":2991.03},{"text":"services","start":2991.03,"end":2991.51},{"text":"in","start":2991.51,"end":2991.63},{"text":"paragraph","start":2991.63,"end":2992.11},{"text":"three,","start":2992.11,"end":2992.47},{"text":"we","start":2993.43,"end":2993.91},{"text":"further","start":2993.99,"end":2994.35},{"text":"request","start":2994.35,"end":2994.87},{"text":"that","start":2994.87,"end":2995.19},{"text":"AI","start":2995.19,"end":2995.51},{"text":"related","start":2995.51,"end":2995.83},{"text":"services","start":2995.83,"end":2996.47},{"text":"be","start":2996.55,"end":2996.79},{"text":"specially","start":2996.79,"end":2997.51},{"text":"listed","start":2997.51,"end":2998.07},{"text":"in","start":2998.23,"end":2998.39},{"text":"the","start":2998.39,"end":2998.51},{"text":"examples","start":2998.51,"end":2999.27},{"text":"of","start":2999.59,"end":2999.83},{"text":"ADS","start":2999.87,"end":3000.47},{"text":"that","start":3000.47,"end":3000.71},{"text":"is","start":3000.71,"end":3000.83},{"text":"listed","start":3000.83,"end":3001.27},{"text":"in","start":3001.27,"end":3001.35},{"text":"that","start":3001.35,"end":3001.51},{"text":"paragraph.","start":3001.51,"end":3002.15}]},{"text":"In paragraph 7b, we seek clarity on who is an end user.","start":3003.59,"end":3008.55,"topics":[],"words":[{"text":"In","start":3003.59,"end":3003.83},{"text":"paragraph","start":3003.83,"end":3004.27},{"text":"7b,","start":3004.27,"end":3005.11},{"text":"we","start":3006.07,"end":3006.31},{"text":"seek","start":3006.31,"end":3006.55},{"text":"clarity","start":3006.55,"end":3007.19},{"text":"on","start":3007.19,"end":3007.35},{"text":"who","start":3007.35,"end":3007.55},{"text":"is","start":3007.55,"end":3007.67},{"text":"an","start":3007.67,"end":3007.83},{"text":"end","start":3007.83,"end":3008.15},{"text":"user.","start":3008.15,"end":3008.55}]},{"text":"Does it refer to any user, intermediate user, or tail end user?","start":3009.99,"end":3015.99,"topics":[],"words":[{"text":"Does","start":3009.99,"end":3010.23},{"text":"it","start":3010.23,"end":3010.35},{"text":"refer","start":3010.35,"end":3010.63},{"text":"to","start":3010.63,"end":3011.03},{"text":"any","start":3011.03,"end":3011.35},{"text":"user,","start":3011.35,"end":3011.91},{"text":"intermediate","start":3012.63,"end":3013.23},{"text":"user,","start":3013.23,"end":3013.67},{"text":"or","start":3013.67,"end":3014.23},{"text":"tail","start":3014.47,"end":3014.79},{"text":"end","start":3014.87,"end":3015.35},{"text":"user?","start":3015.43,"end":3015.99}]},{"text":"We do not think we need to include the word end.","start":3017.03,"end":3021.19,"topics":[],"words":[{"text":"We","start":3017.03,"end":3017.31},{"text":"do","start":3017.31,"end":3017.43},{"text":"not","start":3017.43,"end":3017.59},{"text":"think","start":3017.59,"end":3017.91},{"text":"we","start":3017.91,"end":3018.15},{"text":"need","start":3018.15,"end":3018.35},{"text":"to","start":3018.35,"end":3018.79},{"text":"include","start":3018.79,"end":3019.35},{"text":"the","start":3019.43,"end":3019.59},{"text":"word","start":3019.59,"end":3019.99},{"text":"end.","start":3020.15,"end":3021.19}]},{"text":"We therefore suggest we limit the wording to just user instead of having it as end user.","start":3022.07,"end":3026.63,"topics":[],"words":[{"text":"We","start":3022.07,"end":3022.27},{"text":"therefore","start":3022.27,"end":3022.63},{"text":"suggest","start":3022.63,"end":3023.11},{"text":"we","start":3023.11,"end":3023.23},{"text":"limit","start":3023.23,"end":3023.55},{"text":"the","start":3023.55,"end":3023.63},{"text":"wording","start":3023.63,"end":3023.95},{"text":"to","start":3023.95,"end":3024.07},{"text":"just","start":3024.07,"end":3024.47},{"text":"user","start":3024.47,"end":3024.95},{"text":"instead","start":3024.95,"end":3025.19},{"text":"of","start":3025.19,"end":3025.43},{"text":"having","start":3025.43,"end":3025.71},{"text":"it","start":3025.71,"end":3025.83},{"text":"as","start":3025.83,"end":3025.99},{"text":"end","start":3025.99,"end":3026.23},{"text":"user.","start":3026.23,"end":3026.63}]},{"text":"Finally, Madam co-lead, in paragraph 7c, The African group wishes to suggest a redrafting as follows.","start":3027.75,"end":3036.79,"topics":[],"words":[{"text":"Finally,","start":3027.75,"end":3028.55},{"text":"Madam","start":3029.03,"end":3029.43},{"text":"co-lead,","start":3029.43,"end":3030.39},{"text":"in","start":3030.55,"end":3030.71},{"text":"paragraph","start":3030.71,"end":3031.19},{"text":"7c,","start":3031.19,"end":3031.99},{"text":"The","start":3032.95,"end":3033.03},{"text":"African","start":3033.75,"end":3034.23},{"text":"group","start":3034.23,"end":3034.47},{"text":"wishes","start":3034.47,"end":3034.79},{"text":"to","start":3034.79,"end":3034.95},{"text":"suggest","start":3034.95,"end":3035.47},{"text":"a","start":3035.47,"end":3035.51},{"text":"redrafting","start":3035.51,"end":3036.11},{"text":"as","start":3036.11,"end":3036.27},{"text":"follows.","start":3036.27,"end":3036.79}]},{"text":"If the conditions of A and B are not met, the services provided or consideration received depend on user data generated from that state.","start":3038.07,"end":3048.31,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."},{"key":"source-nexus-rules","label":"Source Nexus and Allocation Rules","description":"A major issue was how to determine the source state for service income, especially when services are delivered remotely or connected to multiple jurisdictions. 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this regard, we are suggesting we include the word or consideration received after the service provided.","start":3048.31,"end":3054.47,"topics":[],"words":[{"text":"In","start":3048.31,"end":3048.47},{"text":"this","start":3048.47,"end":3048.63},{"text":"regard,","start":3048.63,"end":3048.87},{"text":"we","start":3048.87,"end":3048.99},{"text":"are","start":3048.99,"end":3049.19},{"text":"suggesting","start":3049.19,"end":3049.83},{"text":"we","start":3049.83,"end":3049.95},{"text":"include","start":3049.95,"end":3050.27},{"text":"the","start":3050.27,"end":3050.35},{"text":"word","start":3050.35,"end":3050.63},{"text":"or","start":3050.87,"end":3051.11},{"text":"consideration","start":3051.11,"end":3052.07},{"text":"received","start":3052.23,"end":3052.79},{"text":"after","start":3053.03,"end":3053.39},{"text":"the","start":3053.39,"end":3053.47},{"text":"service","start":3053.47,"end":3053.83},{"text":"provided.","start":3053.83,"end":3054.47}]},{"text":"Thank you, Madam Co-Lead.","start":3054.87,"end":3056.31,"topics":[],"words":[{"text":"Thank","start":3054.87,"end":3055.19},{"text":"you,","start":3055.19,"end":3055.43},{"text":"Madam","start":3055.43,"end":3055.67},{"text":"Co-Lead.","start":3055.71,"end":3056.31}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":"Africa Group","function":"Representative"}},{"statement_number":31,"start":3058.51,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=3059","paragraphs":[{"sentences":[{"text":"Thank you, Nigeria, speaking on behalf of the African group.","start":3058.51,"end":3061.23,"topics":[],"words":[{"text":"Thank","start":3058.51,"end":3058.67},{"text":"you,","start":3058.67,"end":3058.75},{"text":"Nigeria,","start":3058.75,"end":3059.31},{"text":"speaking","start":3059.31,"end":3059.75},{"text":"on","start":3059.75,"end":3059.87},{"text":"behalf","start":3059.87,"end":3060.11},{"text":"of","start":3060.11,"end":3060.35},{"text":"the","start":3060.35,"end":3060.43},{"text":"African","start":3060.43,"end":3060.91},{"text":"group.","start":3060.91,"end":3061.23}]},{"text":"Point taken, and we have taken note of all those technical issues, profound and very helpful.","start":3061.55,"end":3073.95,"topics":[],"words":[{"text":"Point","start":3061.55,"end":3061.99},{"text":"taken,","start":3061.99,"end":3062.51},{"text":"and","start":3062.51,"end":3062.79},{"text":"we","start":3062.79,"end":3062.91},{"text":"have","start":3062.91,"end":3063.15},{"text":"taken","start":3063.15,"end":3063.67},{"text":"note","start":3063.67,"end":3063.95},{"text":"of","start":3064.03,"end":3064.11},{"text":"all","start":3064.11,"end":3064.35},{"text":"those","start":3064.35,"end":3064.67},{"text":"technical","start":3064.67,"end":3065.47},{"text":"issues,","start":3065.63,"end":3066.43},{"text":"profound","start":3068.03,"end":3068.83},{"text":"and","start":3070.47,"end":3070.71},{"text":"very","start":3073.19,"end":3073.43},{"text":"helpful.","start":3073.43,"end":3073.95}]},{"text":"Thank you.","start":3074.03,"end":3074.43,"topics":[],"words":[{"text":"Thank","start":3074.03,"end":3074.35},{"text":"you.","start":3074.35,"end":3074.43}]},{"text":"I don't have anyone asking for the floor from membership, so I'll give the floor now to TWN.","start":3077.07,"end":3084.43,"topics":[],"words":[{"text":"I","start":3077.07,"end":3077.15},{"text":"don't","start":3077.15,"end":3077.47},{"text":"have","start":3077.47,"end":3077.79},{"text":"anyone","start":3077.79,"end":3078.39},{"text":"asking","start":3078.39,"end":3078.67},{"text":"for","start":3078.67,"end":3078.83},{"text":"the","start":3078.83,"end":3078.91},{"text":"floor","start":3078.91,"end":3079.23},{"text":"from","start":3079.23,"end":3079.55},{"text":"membership,","start":3079.55,"end":3080.19},{"text":"so","start":3080.19,"end":3080.67},{"text":"I'll","start":3080.75,"end":3081.27},{"text":"give","start":3081.31,"end":3081.47},{"text":"the","start":3081.47,"end":3081.59},{"text":"floor","start":3081.59,"end":3082.19},{"text":"now","start":3082.19,"end":3082.51},{"text":"to","start":3082.51,"end":3082.83},{"text":"TWN.","start":3082.83,"end":3084.43}]},{"text":"Please present yourself and take the floor.","start":3085.55,"end":3087.31,"topics":[],"words":[{"text":"Please","start":3085.55,"end":3085.79},{"text":"present","start":3085.79,"end":3086.23},{"text":"yourself","start":3086.23,"end":3086.59},{"text":"and","start":3086.59,"end":3086.71},{"text":"take","start":3086.71,"end":3086.91},{"text":"the","start":3086.91,"end":3086.99},{"text":"floor.","start":3086.99,"end":3087.31}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":32,"start":3088.55,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=3089","paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair.","start":3088.55,"end":3089.59,"topics":[],"words":[{"text":"Thank","start":3088.55,"end":3088.79},{"text":"you,","start":3088.79,"end":3088.87},{"text":"Madam","start":3088.87,"end":3089.19},{"text":"Chair.","start":3089.19,"end":3089.59}]},{"text":"My name is Antonio Salvador.","start":3089.59,"end":3091.19,"topics":[],"words":[{"text":"My","start":3089.59,"end":3089.75},{"text":"name","start":3089.75,"end":3089.95},{"text":"is","start":3089.95,"end":3090.07},{"text":"Antonio","start":3090.07,"end":3090.55},{"text":"Salvador.","start":3090.55,"end":3091.19}]},{"text":"I'm with Third World Network, and I also speak on behalf of Tax and Fiscal Justice Asia and the Global Alliance for Tax Justice.","start":3091.51,"end":3099.35,"topics":[],"words":[{"text":"I'm","start":3091.51,"end":3091.75},{"text":"with","start":3091.75,"end":3091.91},{"text":"Third","start":3091.91,"end":3092.19},{"text":"World","start":3092.19,"end":3092.39},{"text":"Network,","start":3092.39,"end":3092.91},{"text":"and","start":3093.35,"end":3093.51},{"text":"I","start":3093.51,"end":3093.59},{"text":"also","start":3093.59,"end":3093.91},{"text":"speak","start":3093.91,"end":3094.27},{"text":"on","start":3094.27,"end":3094.39},{"text":"behalf","start":3094.39,"end":3094.75},{"text":"of","start":3094.75,"end":3094.95},{"text":"Tax","start":3095.15,"end":3095.47},{"text":"and","start":3095.47,"end":3095.59},{"text":"Fiscal","start":3095.59,"end":3095.91},{"text":"Justice","start":3095.91,"end":3096.39},{"text":"Asia","start":3096.39,"end":3096.79},{"text":"and","start":3097.27,"end":3097.47},{"text":"the","start":3097.47,"end":3097.55},{"text":"Global","start":3097.55,"end":3097.91},{"text":"Alliance","start":3097.91,"end":3098.23},{"text":"for","start":3098.23,"end":3098.39},{"text":"Tax","start":3098.39,"end":3098.63},{"text":"Justice.","start":3098.63,"end":3099.35}]},{"text":"With regard to paragraph two, we note that this is a recognition of the right of the market jurisdictions or source countries to tax the income of non-resident foreign corporations that provide automated digital services to their residents.","start":3100.07,"end":3114.15,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."},{"key":"source-nexus-rules","label":"Source Nexus and Allocation Rules","description":"A major issue was how to determine the source state for service income, especially when services are delivered remotely or connected to multiple jurisdictions. Speakers discussed whether the sourcing tests should operate as a strict hierarchy or allow apportionment among physical performance, consumer location, and payer-related factors."}],"words":[{"text":"With","start":3100.07,"end":3100.23},{"text":"regard","start":3100.23,"end":3100.59},{"text":"to","start":3100.59,"end":3100.67},{"text":"paragraph","start":3100.67,"end":3101.23},{"text":"two,","start":3101.23,"end":3101.51},{"text":"we","start":3101.83,"end":3101.99},{"text":"note","start":3101.99,"end":3102.23},{"text":"that","start":3102.23,"end":3102.39},{"text":"this","start":3102.39,"end":3102.59},{"text":"is","start":3102.59,"end":3102.71},{"text":"a","start":3102.71,"end":3102.79},{"text":"recognition","start":3102.79,"end":3103.59},{"text":"of","start":3103.59,"end":3103.67},{"text":"the","start":3103.67,"end":3103.83},{"text":"right","start":3103.83,"end":3104.11},{"text":"of","start":3104.11,"end":3104.23},{"text":"the","start":3104.23,"end":3104.39},{"text":"market","start":3104.39,"end":3104.75},{"text":"jurisdictions","start":3104.75,"end":3105.75},{"text":"or","start":3105.91,"end":3106.07},{"text":"source","start":3106.07,"end":3106.43},{"text":"countries","start":3106.43,"end":3107.03},{"text":"to","start":3107.35,"end":3107.51},{"text":"tax","start":3107.51,"end":3107.79},{"text":"the","start":3107.79,"end":3107.87},{"text":"income","start":3107.87,"end":3108.31},{"text":"of","start":3108.31,"end":3108.39},{"text":"non-resident","start":3108.39,"end":3109.19},{"text":"foreign","start":3109.19,"end":3109.51},{"text":"corporations","start":3109.51,"end":3110.47},{"text":"that","start":3110.79,"end":3111.03},{"text":"provide","start":3111.03,"end":3111.59},{"text":"automated","start":3111.59,"end":3112.27},{"text":"digital","start":3112.27,"end":3112.71},{"text":"services","start":3112.71,"end":3113.19},{"text":"to","start":3113.19,"end":3113.31},{"text":"their","start":3113.31,"end":3113.47},{"text":"residents.","start":3113.47,"end":3114.15}]},{"text":"The very nature of this type of service obviates the need for physical presence or permanent establishment, thus allowing the service provider to remain untaxed in the market jurisdiction, with the forgone revenues disproportionately harming the developing countries.","start":3115.51,"end":3130.75,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."},{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"The","start":3115.51,"end":3115.55},{"text":"very","start":3115.55,"end":3115.83},{"text":"nature","start":3115.83,"end":3116.15},{"text":"of","start":3116.15,"end":3116.27},{"text":"this","start":3116.27,"end":3116.43},{"text":"type","start":3116.43,"end":3116.75},{"text":"of","start":3116.75,"end":3116.83},{"text":"service","start":3116.83,"end":3117.23},{"text":"obviates","start":3117.23,"end":3117.63},{"text":"the","start":3117.63,"end":3117.79},{"text":"need","start":3117.79,"end":3118.03},{"text":"for","start":3118.03,"end":3118.27},{"text":"physical","start":3118.27,"end":3118.67},{"text":"presence","start":3118.67,"end":3119.23},{"text":"or","start":3119.23,"end":3119.39},{"text":"permanent","start":3119.39,"end":3119.83},{"text":"establishment,","start":3119.83,"end":3120.59},{"text":"thus","start":3121.31,"end":3121.63},{"text":"allowing","start":3121.63,"end":3122.19},{"text":"the","start":3122.19,"end":3122.27},{"text":"service","start":3122.27,"end":3122.63},{"text":"provider","start":3122.63,"end":3123.31},{"text":"to","start":3123.47,"end":3123.59},{"text":"remain","start":3123.59,"end":3124.03},{"text":"untaxed","start":3124.03,"end":3124.51},{"text":"in","start":3124.51,"end":3124.59},{"text":"the","start":3124.59,"end":3124.71},{"text":"market","start":3124.71,"end":3124.99},{"text":"jurisdiction,","start":3124.99,"end":3125.79},{"text":"with","start":3126.43,"end":3126.59},{"text":"the","start":3126.59,"end":3126.67},{"text":"forgone","start":3126.67,"end":3127.15},{"text":"revenues","start":3127.15,"end":3127.71},{"text":"disproportionately","start":3127.71,"end":3128.67},{"text":"harming","start":3128.67,"end":3129.31},{"text":"the","start":3129.39,"end":3129.55},{"text":"developing","start":3129.55,"end":3130.11},{"text":"countries.","start":3130.11,"end":3130.75}]},{"text":"We also note that under the default rule proposed in Article 6, the tax rate is imposed on the gross amount.","start":3132.03,"end":3138.19,"topics":[{"key":"gross-net-taxation","label":"Gross vs Net Taxation","description":"Delegates debated whether cross-border service income should be taxed mainly through gross-basis withholding or through an elective net-basis method. The discussion focused on revenue outcomes, appropriate rates, taxpayer compliance burdens, and whether net taxation should remain optional."}],"words":[{"text":"We","start":3132.03,"end":3132.19},{"text":"also","start":3132.19,"end":3132.51},{"text":"note","start":3132.51,"end":3132.75},{"text":"that","start":3132.75,"end":3132.99},{"text":"under","start":3132.99,"end":3133.27},{"text":"the","start":3133.27,"end":3133.35},{"text":"default","start":3133.35,"end":3133.79},{"text":"rule","start":3133.79,"end":3133.95},{"text":"proposed","start":3133.95,"end":3134.39},{"text":"in","start":3134.39,"end":3134.51},{"text":"Article","start":3134.51,"end":3134.91},{"text":"6,","start":3134.91,"end":3135.47},{"text":"the","start":3135.87,"end":3136.03},{"text":"tax","start":3136.03,"end":3136.31},{"text":"rate","start":3136.31,"end":3136.51},{"text":"is","start":3136.51,"end":3136.63},{"text":"imposed","start":3136.63,"end":3137.19},{"text":"on","start":3137.19,"end":3137.31},{"text":"the","start":3137.31,"end":3137.39},{"text":"gross","start":3137.39,"end":3137.71},{"text":"amount.","start":3137.71,"end":3138.19}]},{"text":"Paragraph 6 in turn gives the service provider the option to be taxed in the market jurisdiction despite its lack of physical presence or permanent establishment.","start":3138.95,"end":3149.87,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. 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Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"We","start":3162.27,"end":3162.35},{"text":"worry","start":3162.35,"end":3162.67},{"text":"that","start":3162.67,"end":3162.91},{"text":"Article","start":3162.91,"end":3163.31},{"text":"6,","start":3163.31,"end":3163.87},{"text":"read","start":3163.87,"end":3164.11},{"text":"together","start":3164.11,"end":3164.55},{"text":"with","start":3164.55,"end":3164.71},{"text":"Article","start":3164.71,"end":3165.11},{"text":"9,","start":3165.11,"end":3165.55},{"text":"does","start":3165.79,"end":3166.03},{"text":"not","start":3166.03,"end":3166.23},{"text":"provide","start":3166.23,"end":3166.75},{"text":"enough","start":3166.75,"end":3167.11},{"text":"clarity","start":3167.11,"end":3167.79},{"text":"on","start":3168.15,"end":3168.31},{"text":"what","start":3168.31,"end":3168.59},{"text":"the","start":3168.59,"end":3168.67},{"text":"nexus","start":3168.67,"end":3169.15},{"text":"rules","start":3169.15,"end":3169.51},{"text":"shall","start":3169.51,"end":3169.71},{"text":"be","start":3169.71,"end":3170.03},{"text":"in","start":3170.27,"end":3170.43},{"text":"relation","start":3170.43,"end":3170.91},{"text":"to","start":3170.91,"end":3170.99},{"text":"situations","start":3170.99,"end":3171.71},{"text":"where","start":3171.71,"end":3171.95},{"text":"there","start":3171.95,"end":3172.19},{"text":"are","start":3172.19,"end":3172.43},{"text":"no","start":3172.43,"end":3172.59},{"text":"payments.","start":3172.59,"end":3173.39}]},{"text":"We propose clearer nexus rules based on significant economic presence, which would then allow net-based taxation of automated digital services.","start":3174.87,"end":3184.35,"topics":[{"key":"source-nexus-rules","label":"Source Nexus and Allocation Rules","description":"A major issue was how to determine the source state for service income, especially when services are delivered remotely or connected to multiple jurisdictions. 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floor.","start":3263.31,"end":3265.31,"topics":[],"words":[{"text":"I","start":3263.31,"end":3263.35},{"text":"got","start":3263.35,"end":3263.51},{"text":"the","start":3263.51,"end":3263.63},{"text":"member","start":3263.71,"end":3264.11},{"text":"country","start":3264.11,"end":3264.51},{"text":"asking","start":3264.51,"end":3264.83},{"text":"for","start":3264.83,"end":3264.99},{"text":"the","start":3264.99,"end":3265.07},{"text":"floor.","start":3265.07,"end":3265.31}]},{"text":"Kenya, please go ahead.","start":3265.39,"end":3266.35,"topics":[],"words":[{"text":"Kenya,","start":3265.39,"end":3265.71},{"text":"please","start":3265.71,"end":3265.95},{"text":"go","start":3265.95,"end":3266.07},{"text":"ahead.","start":3266.07,"end":3266.35}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":34,"start":3267.63,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=3268","paragraphs":[{"sentences":[{"text":"Thank you, Khalid.","start":3267.63,"end":3268.43,"topics":[],"words":[{"text":"Thank","start":3267.63,"end":3267.91},{"text":"you,","start":3267.91,"end":3267.99},{"text":"Khalid.","start":3267.99,"end":3268.43}]},{"text":"Thank you for the opportunity.","start":3271.23,"end":3272.35,"topics":[],"words":[{"text":"Thank","start":3271.23,"end":3271.39},{"text":"you","start":3271.39,"end":3271.47},{"text":"for","start":3271.47,"end":3271.59},{"text":"the","start":3271.59,"end":3271.67},{"text":"opportunity.","start":3271.67,"end":3272.35}]},{"text":"I would like to start by aligning ourselves with the statement read by Nigeria on behalf of the AG.","start":3273.55,"end":3278.35,"topics":[],"words":[{"text":"I","start":3273.55,"end":3273.59},{"text":"would","start":3273.59,"end":3273.71},{"text":"like","start":3273.71,"end":3273.91},{"text":"to","start":3273.91,"end":3273.99},{"text":"start","start":3273.99,"end":3274.27},{"text":"by","start":3274.27,"end":3274.59},{"text":"aligning","start":3274.59,"end":3275.07},{"text":"ourselves","start":3275.07,"end":3275.63},{"text":"with","start":3275.63,"end":3275.75},{"text":"the","start":3275.75,"end":3275.83},{"text":"statement","start":3275.83,"end":3276.43},{"text":"read","start":3276.43,"end":3276.67},{"text":"by","start":3276.67,"end":3276.83},{"text":"Nigeria","start":3276.83,"end":3277.35},{"text":"on","start":3277.35,"end":3277.47},{"text":"behalf","start":3277.47,"end":3277.87},{"text":"of","start":3277.87,"end":3277.95},{"text":"the","start":3277.95,"end":3278.07},{"text":"AG.","start":3278.07,"end":3278.35}]},{"text":"Mine is just an add-on with regards to the way we've listed the examples of the automated digital services.","start":3281.23,"end":3290.75,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. 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Kenya.","start":3349.61,"end":3350.89,"topics":[],"words":[{"text":"Thank","start":3349.61,"end":3349.89},{"text":"you","start":3349.89,"end":3349.97},{"text":"very","start":3349.97,"end":3350.17},{"text":"much,","start":3350.17,"end":3350.41},{"text":"Kenya.","start":3350.41,"end":3350.89}]},{"text":"Singapore, please go ahead.","start":3351.69,"end":3352.97,"topics":[],"words":[{"text":"Singapore,","start":3351.69,"end":3352.33},{"text":"please","start":3352.33,"end":3352.57},{"text":"go","start":3352.57,"end":3352.69},{"text":"ahead.","start":3352.69,"end":3352.97}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":36,"start":3355.13,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=3356","paragraphs":[{"sentences":[{"text":"Thank you, Colleen.","start":3355.13,"end":3355.85,"topics":[],"words":[{"text":"Thank","start":3355.13,"end":3355.37},{"text":"you,","start":3355.37,"end":3355.45},{"text":"Colleen.","start":3355.45,"end":3355.85}]},{"text":"So we were wondering, we were looking at Article 5, which had a very broad scope in terms of the services covered, and so we were just trying to understand What was the policy objective for covering specific services like ADS and insurance premiums separately under Articles 6 and 7, and why these services should be subject to a distinct set of nexus rules rather than being covered by the general rule that Article 5 seeks to set out?","start":3357.45,"end":3389.17,"topics":[{"key":"source-nexus-rules","label":"Source Nexus and Allocation Rules","description":"A major issue was how to determine the source state for service income, especially when services are delivered remotely or connected to multiple jurisdictions. 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back to our earlier point about how any departure from the established understanding should be linked to a specific and articulated 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I think it's up to this group to tell us what they want.","start":3447.73,"end":3450.97,"topics":[],"words":[{"text":"But","start":3447.73,"end":3447.93},{"text":"I","start":3447.93,"end":3447.97},{"text":"think","start":3447.97,"end":3448.21},{"text":"it's","start":3448.21,"end":3448.93},{"text":"up","start":3448.93,"end":3449.09},{"text":"to","start":3449.09,"end":3449.17},{"text":"this","start":3449.17,"end":3449.41},{"text":"group","start":3449.41,"end":3449.73},{"text":"to","start":3449.73,"end":3449.97},{"text":"tell","start":3449.97,"end":3450.29},{"text":"us","start":3450.29,"end":3450.41},{"text":"what","start":3450.41,"end":3450.57},{"text":"they","start":3450.57,"end":3450.69},{"text":"want.","start":3450.69,"end":3450.97}]},{"text":"So if that's not what they want, this group wants omnibus Article 5 that covers 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Nigeria.","start":3655.93,"end":3657.05,"topics":[],"words":[{"text":"Please","start":3655.93,"end":3656.17},{"text":"go","start":3656.17,"end":3656.29},{"text":"ahead,","start":3656.29,"end":3656.57},{"text":"Nigeria.","start":3656.57,"end":3657.05}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":40,"start":3660.05,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=3661","paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair.","start":3660.05,"end":3660.97,"topics":[],"words":[{"text":"Thank","start":3660.05,"end":3660.29},{"text":"you,","start":3660.29,"end":3660.37},{"text":"Madam","start":3660.37,"end":3660.65},{"text":"Chair.","start":3660.65,"end":3660.97}]},{"text":"I will be speaking now on behalf of Nigeria.","start":3662.41,"end":3665.61,"topics":[],"words":[{"text":"I","start":3662.41,"end":3662.77},{"text":"will","start":3662.77,"end":3662.89},{"text":"be","start":3662.89,"end":3663.01},{"text":"speaking","start":3663.01,"end":3663.53},{"text":"now","start":3663.61,"end":3663.81},{"text":"on","start":3663.81,"end":3664.09},{"text":"behalf","start":3664.09,"end":3664.57},{"text":"of","start":3664.57,"end":3664.81},{"text":"Nigeria.","start":3664.89,"end":3665.61}]},{"text":"I've just changed my cap from African group to that of 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just adding, I mean, taxes are not only dealt with by income tax treaties or whatever.","start":3821.45,"end":3830.01,"topics":[],"words":[{"text":"And","start":3821.45,"end":3821.85},{"text":"just","start":3822.57,"end":3822.89},{"text":"adding,","start":3822.89,"end":3823.21},{"text":"I","start":3823.21,"end":3823.29},{"text":"mean,","start":3823.29,"end":3823.61},{"text":"taxes","start":3824.97,"end":3825.53},{"text":"are","start":3825.53,"end":3825.61},{"text":"not","start":3825.61,"end":3825.93},{"text":"only","start":3825.93,"end":3826.49},{"text":"dealt","start":3826.57,"end":3827.01},{"text":"with","start":3827.01,"end":3827.21},{"text":"by","start":3827.21,"end":3827.53},{"text":"income","start":3827.53,"end":3828.17},{"text":"tax","start":3828.17,"end":3828.57},{"text":"treaties","start":3828.57,"end":3829.21},{"text":"or","start":3829.21,"end":3829.41},{"text":"whatever.","start":3829.41,"end":3830.01}]},{"text":"They are also in trade agreements, et cetera.","start":3830.01,"end":3834.17,"topics":[],"words":[{"text":"They","start":3830.01,"end":3830.25},{"text":"are","start":3830.25,"end":3830.37},{"text":"also","start":3830.37,"end":3830.97},{"text":"in","start":3830.97,"end":3831.37},{"text":"trade","start":3832.65,"end":3832.97},{"text":"agreements,","start":3832.97,"end":3833.61},{"text":"et","start":3833.61,"end":3833.69},{"text":"cetera.","start":3833.69,"end":3834.17}]},{"text":"And it's a minefield, basically.","start":3834.17,"end":3837.05,"topics":[],"words":[{"text":"And","start":3834.17,"end":3834.57},{"text":"it's","start":3834.89,"end":3835.53},{"text":"a","start":3835.53,"end":3835.61},{"text":"minefield,","start":3835.61,"end":3836.37},{"text":"basically.","start":3836.37,"end":3837.05}]},{"text":"And I think we have an opportunity here to solve this 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Federation.","start":3851.73,"end":3854.05,"topics":[],"words":[{"text":"And","start":3851.73,"end":3852.21},{"text":"I","start":3852.21,"end":3852.37},{"text":"now","start":3852.37,"end":3852.61},{"text":"have","start":3852.61,"end":3852.93},{"text":"the","start":3852.93,"end":3853.05},{"text":"Russian","start":3853.05,"end":3853.41},{"text":"Federation.","start":3853.41,"end":3854.05}]},{"text":"Please go ahead.","start":3854.05,"end":3854.77,"topics":[],"words":[{"text":"Please","start":3854.05,"end":3854.37},{"text":"go","start":3854.37,"end":3854.49},{"text":"ahead.","start":3854.49,"end":3854.77}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":42,"start":3858.61,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=3859","paragraphs":[{"sentences":[{"text":"Thank you for giving me the floor.","start":3858.61,"end":3860.37,"topics":[],"words":[{"text":"Thank","start":3858.61,"end":3859.01},{"text":"you","start":3859.01,"end":3859.13},{"text":"for","start":3859.13,"end":3859.25},{"text":"giving","start":3859.25,"end":3859.57},{"text":"me","start":3859.57,"end":3859.73},{"text":"the","start":3859.73,"end":3859.85},{"text":"floor.","start":3859.85,"end":3860.37}]},{"text":"I'd like to make three points.","start":3862.85,"end":3865.01,"topics":[],"words":[{"text":"I'd","start":3862.85,"end":3863.05},{"text":"like","start":3863.09,"end":3863.33},{"text":"to","start":3863.33,"end":3863.57},{"text":"make","start":3863.57,"end":3863.81},{"text":"three","start":3863.81,"end":3864.29},{"text":"points.","start":3864.29,"end":3865.01}]},{"text":"Firstly, the question of dividing this idea across different articles and we support this idea so that we can then have different approaches in the future on simple services but also on digital 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Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."}],"words":[{"text":"any","start":4401.65,"end":4401.97},{"text":"mode","start":4401.97,"end":4402.25},{"text":"of","start":4402.25,"end":4402.37},{"text":"service","start":4402.37,"end":4402.77},{"text":"transmission.","start":4402.77,"end":4403.57}]},{"text":"I note as well there is a phrase in article 6.2, payments underlying the income seems a slightly perhaps needing clarification.","start":4403.97,"end":4412.41,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. 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Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Then,","start":4698.17,"end":4698.73},{"text":"in","start":4699.21,"end":4699.37},{"text":"terms","start":4699.37,"end":4699.65},{"text":"of","start":4699.65,"end":4699.77},{"text":"the","start":4699.77,"end":4699.85},{"text":"net","start":4699.85,"end":4700.21},{"text":"taxation,","start":4700.21,"end":4700.89},{"text":"we","start":4701.53,"end":4701.77},{"text":"see","start":4701.77,"end":4702.17},{"text":"obviously","start":4702.37,"end":4702.89},{"text":"the","start":4702.89,"end":4703.01},{"text":"interaction","start":4703.01,"end":4704.57},{"text":"between","start":4704.57,"end":4705.05},{"text":"this","start":4705.05,"end":4705.29},{"text":"article","start":4705.29,"end":4705.77},{"text":"and","start":4705.77,"end":4705.97},{"text":"Article","start":4705.97,"end":4706.41},{"text":"9,","start":4706.41,"end":4706.81},{"text":"which","start":4707.37,"end":4707.69},{"text":"we","start":4707.69,"end":4707.77},{"text":"welcome.","start":4707.77,"end":4708.33}]},{"text":"But colleagues, we wonder whether it might be easier to use a similar drafting approach like we have in Article 12b.","start":4708.97,"end":4717.45,"topics":[],"words":[{"text":"But","start":4708.97,"end":4709.37},{"text":"colleagues,","start":4710.01,"end":4710.81},{"text":"we","start":4711.21,"end":4711.29},{"text":"wonder","start":4711.29,"end":4711.73},{"text":"whether","start":4711.73,"end":4712.09},{"text":"it","start":4712.09,"end":4712.33},{"text":"might","start":4712.33,"end":4712.65},{"text":"be","start":4712.65,"end":4712.93},{"text":"easier","start":4712.93,"end":4713.33},{"text":"to","start":4713.33,"end":4713.57},{"text":"use","start":4713.57,"end":4713.93},{"text":"a","start":4713.93,"end":4714.01},{"text":"similar","start":4714.01,"end":4714.49},{"text":"drafting","start":4714.49,"end":4715.05},{"text":"approach","start":4715.05,"end":4715.49},{"text":"like","start":4715.61,"end":4715.85},{"text":"we","start":4715.85,"end":4716.01},{"text":"have","start":4716.01,"end":4716.21},{"text":"in","start":4716.21,"end":4716.33},{"text":"Article","start":4716.33,"end":4716.73},{"text":"12b.","start":4716.73,"end":4717.45}]},{"text":"in which the net taxation is actually within the main article.","start":4718.17,"end":4722.45,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. 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support the comments made by ATAF just now.","start":5038.89,"end":5044.33,"topics":[],"words":[{"text":"And","start":5038.89,"end":5039.17},{"text":"we'd","start":5039.17,"end":5039.45},{"text":"also","start":5039.45,"end":5039.65},{"text":"like","start":5039.65,"end":5039.81},{"text":"to","start":5039.81,"end":5039.97},{"text":"support","start":5039.97,"end":5040.57},{"text":"the","start":5040.57,"end":5040.69},{"text":"comments","start":5040.69,"end":5041.69},{"text":"made","start":5042.81,"end":5043.13},{"text":"by","start":5043.13,"end":5043.21},{"text":"ATAF","start":5043.21,"end":5043.85},{"text":"just","start":5043.85,"end":5044.17},{"text":"now.","start":5044.25,"end":5044.33}]},{"text":"On the inclusion of artificial intelligence in the scope of Article 6, we are in favor of including this as long as the definition proposed in paragraph three is expanded so as automated digital services would include all services provided on internet or using an electronically whether or not this is a direct intervention so that would allow us to include artificial intelligence.","start":5046.17,"end":5087.17,"topics":[{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. 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yeah, that's all I wanted to add.","start":5474.61,"end":5479.73,"topics":[],"words":[{"text":"So,","start":5474.61,"end":5475.25},{"text":"yeah,","start":5478.05,"end":5478.29},{"text":"that's","start":5478.29,"end":5478.85},{"text":"all","start":5478.85,"end":5478.93},{"text":"I","start":5478.93,"end":5479.09},{"text":"wanted","start":5479.09,"end":5479.41},{"text":"to","start":5479.41,"end":5479.57},{"text":"add.","start":5479.57,"end":5479.73}]},{"text":"I think the rest has been covered, so I won't say anything 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Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"When","start":5599.73,"end":5600.45},{"text":"the","start":5600.45,"end":5600.53},{"text":"taxpayer","start":5600.53,"end":5601.17},{"text":"has","start":5601.17,"end":5601.41},{"text":"elected","start":5601.41,"end":5601.97},{"text":"to","start":5601.97,"end":5602.13},{"text":"be","start":5602.13,"end":5602.25},{"text":"taxed","start":5602.25,"end":5602.61},{"text":"under","start":5602.61,"end":5602.85},{"text":"this","start":5602.85,"end":5603.09},{"text":"article,","start":5603.09,"end":5603.65},{"text":"even","start":5603.65,"end":5604.09},{"text":"though","start":5604.09,"end":5604.21},{"text":"services","start":5604.21,"end":5604.85},{"text":"were","start":5604.85,"end":5605.01},{"text":"not","start":5605.01,"end":5605.41},{"text":"physically","start":5605.41,"end":5605.97},{"text":"performed","start":5605.97,"end":5606.57},{"text":"in","start":5606.57,"end":5606.69},{"text":"that","start":5606.69,"end":5606.93},{"text":"state,","start":5606.93,"end":5607.41},{"text":"how","start":5607.65,"end":5607.97},{"text":"should","start":5607.97,"end":5608.17},{"text":"we","start":5608.17,"end":5608.29},{"text":"deal","start":5608.29,"end":5608.49},{"text":"with","start":5608.49,"end":5608.65},{"text":"that?","start":5608.65,"end":5608.97}]},{"text":"Can an approach similar to that be used with respect to royalties, i.e. referring to any existing bilateral tax agreements and be used for these purposes?","start":5610.21,"end":5622.25,"topics":[],"words":[{"text":"Can","start":5610.21,"end":5610.49},{"text":"an","start":5610.57,"end":5610.89},{"text":"approach","start":5610.89,"end":5611.37},{"text":"similar","start":5611.37,"end":5611.85},{"text":"to","start":5611.85,"end":5611.93},{"text":"that","start":5611.93,"end":5612.33},{"text":"be","start":5612.41,"end":5612.73},{"text":"used","start":5612.73,"end":5613.37},{"text":"with","start":5613.37,"end":5613.69},{"text":"respect","start":5613.69,"end":5614.21},{"text":"to","start":5614.21,"end":5614.29},{"text":"royalties,","start":5614.29,"end":5615.53},{"text":"i.e.","start":5615.77,"end":5616.33},{"text":"referring","start":5616.33,"end":5616.81},{"text":"to","start":5616.81,"end":5616.93},{"text":"any","start":5616.93,"end":5617.17},{"text":"existing","start":5617.17,"end":5617.85},{"text":"bilateral","start":5617.85,"end":5618.57},{"text":"tax","start":5618.57,"end":5618.89},{"text":"agreements","start":5618.89,"end":5619.69},{"text":"and","start":5620.25,"end":5620.53},{"text":"be","start":5620.53,"end":5620.65},{"text":"used","start":5620.65,"end":5621.05},{"text":"for","start":5621.05,"end":5621.21},{"text":"these","start":5621.21,"end":5621.37},{"text":"purposes?","start":5621.37,"end":5622.25}]},{"text":"So those are a little bit of what we thought could be discussed.","start":5622.89,"end":5627.45,"topics":[],"words":[{"text":"So","start":5622.89,"end":5623.05},{"text":"those","start":5623.05,"end":5623.37},{"text":"are","start":5623.37,"end":5623.49},{"text":"a","start":5623.49,"end":5623.53},{"text":"little","start":5623.53,"end":5623.77},{"text":"bit","start":5623.77,"end":5624.01},{"text":"of","start":5624.01,"end":5624.17},{"text":"what","start":5624.37,"end":5624.65},{"text":"we","start":5624.65,"end":5624.81},{"text":"thought","start":5624.81,"end":5625.37},{"text":"could","start":5625.85,"end":5626.09},{"text":"be","start":5626.09,"end":5626.57},{"text":"discussed.","start":5626.57,"end":5627.45}]},{"text":"It would be great to hear your input on that.","start":5627.45,"end":5631.53,"topics":[],"words":[{"text":"It","start":5627.45,"end":5627.53},{"text":"would","start":5629.13,"end":5629.33},{"text":"be","start":5629.37,"end":5629.53},{"text":"great","start":5629.53,"end":5629.89},{"text":"to","start":5629.89,"end":5630.01},{"text":"hear","start":5630.01,"end":5630.33},{"text":"your","start":5630.33,"end":5630.49},{"text":"input","start":5630.49,"end":5630.93},{"text":"on","start":5630.93,"end":5631.05},{"text":"that.","start":5631.05,"end":5631.53}]},{"text":"So I open the floor on Article 9.","start":5632.33,"end":5635.61,"topics":[],"words":[{"text":"So","start":5632.33,"end":5632.73},{"text":"I","start":5632.73,"end":5632.89},{"text":"open","start":5632.89,"end":5633.21},{"text":"the","start":5633.21,"end":5633.33},{"text":"floor","start":5633.33,"end":5633.93},{"text":"on","start":5633.93,"end":5634.33},{"text":"Article","start":5634.33,"end":5635.05},{"text":"9.","start":5635.05,"end":5635.61}]},{"text":"As I said, we've already heard some concerns on what is, we need a definition of physical presence, so that we do not need to repeat.","start":5650.61,"end":5659.73,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"As","start":5650.61,"end":5650.77},{"text":"I","start":5650.77,"end":5650.85},{"text":"said,","start":5650.85,"end":5651.17},{"text":"we've","start":5651.17,"end":5651.37},{"text":"already","start":5651.37,"end":5651.73},{"text":"heard","start":5651.73,"end":5652.05},{"text":"some","start":5652.05,"end":5652.29},{"text":"concerns","start":5652.29,"end":5652.97},{"text":"on","start":5652.97,"end":5653.09},{"text":"what","start":5653.09,"end":5653.29},{"text":"is,","start":5653.33,"end":5653.73},{"text":"we","start":5653.89,"end":5654.13},{"text":"need","start":5654.13,"end":5654.33},{"text":"a","start":5654.33,"end":5654.37},{"text":"definition","start":5654.41,"end":5655.09},{"text":"of","start":5655.09,"end":5655.17},{"text":"physical","start":5655.17,"end":5655.65},{"text":"presence,","start":5655.65,"end":5656.33},{"text":"so","start":5656.33,"end":5656.61},{"text":"that","start":5657.25,"end":5657.49},{"text":"we","start":5657.49,"end":5657.65},{"text":"do","start":5657.65,"end":5657.81},{"text":"not","start":5657.81,"end":5658.05},{"text":"need","start":5658.05,"end":5658.37},{"text":"to","start":5658.37,"end":5658.77},{"text":"repeat.","start":5658.85,"end":5659.73}]},{"text":"But if there is anything else on this article, it'd be great to hear that input now.","start":5660.49,"end":5665.57,"topics":[],"words":[{"text":"But","start":5660.49,"end":5660.69},{"text":"if","start":5660.69,"end":5660.85},{"text":"there","start":5660.85,"end":5661.01},{"text":"is","start":5661.01,"end":5661.17},{"text":"anything","start":5661.17,"end":5661.65},{"text":"else","start":5661.65,"end":5662.17},{"text":"on","start":5662.17,"end":5662.29},{"text":"this","start":5662.29,"end":5662.61},{"text":"article,","start":5662.61,"end":5663.09},{"text":"it'd","start":5663.09,"end":5663.33},{"text":"be","start":5663.33,"end":5663.49},{"text":"great","start":5663.49,"end":5663.85},{"text":"to","start":5663.85,"end":5663.97},{"text":"hear","start":5663.97,"end":5664.29},{"text":"that","start":5664.29,"end":5664.61},{"text":"input","start":5664.61,"end":5665.17},{"text":"now.","start":5665.17,"end":5665.57}]},{"text":"Otherwise, seem to be happy with Article 9.","start":5671.97,"end":5675.49,"topics":[],"words":[{"text":"Otherwise,","start":5671.97,"end":5672.69},{"text":"seem","start":5673.57,"end":5673.89},{"text":"to","start":5673.89,"end":5673.97},{"text":"be","start":5673.97,"end":5674.13},{"text":"happy","start":5674.13,"end":5674.45},{"text":"with","start":5674.45,"end":5674.61},{"text":"Article","start":5674.61,"end":5675.13},{"text":"9.","start":5675.13,"end":5675.49}]},{"text":"Okay, fair enough.","start":5679.05,"end":5680.89,"topics":[],"words":[{"text":"Okay,","start":5679.05,"end":5679.41},{"text":"fair","start":5680.37,"end":5680.61},{"text":"enough.","start":5680.61,"end":5680.89}]},{"text":"I also had a slide on Article 8, international shipping and air transport.","start":5684.45,"end":5690.37,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"I","start":5684.45,"end":5684.69},{"text":"also","start":5684.69,"end":5684.97},{"text":"had","start":5684.97,"end":5685.17},{"text":"a","start":5685.17,"end":5685.21},{"text":"slide","start":5685.21,"end":5685.65},{"text":"on","start":5685.65,"end":5685.81},{"text":"Article","start":5685.81,"end":5686.29},{"text":"8,","start":5686.29,"end":5686.93},{"text":"international","start":5687.57,"end":5688.45},{"text":"shipping","start":5688.45,"end":5689.01},{"text":"and","start":5689.01,"end":5689.33},{"text":"air","start":5689.33,"end":5689.53},{"text":"transport.","start":5689.53,"end":5690.37}]},{"text":"The way we have dealt with that is just saying that it's not within the scope and we have a definition of that.","start":5693.25,"end":5699.97,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"The","start":5693.25,"end":5693.37},{"text":"way","start":5693.37,"end":5693.57},{"text":"we","start":5693.57,"end":5693.73},{"text":"have","start":5693.73,"end":5693.89},{"text":"dealt","start":5693.89,"end":5694.21},{"text":"with","start":5694.21,"end":5694.41},{"text":"that","start":5694.41,"end":5694.77},{"text":"is","start":5694.93,"end":5695.13},{"text":"just","start":5695.13,"end":5696.13},{"text":"saying","start":5696.13,"end":5696.61},{"text":"that","start":5696.61,"end":5696.85},{"text":"it's","start":5696.85,"end":5697.13},{"text":"not","start":5697.13,"end":5697.33},{"text":"within","start":5697.33,"end":5697.61},{"text":"the","start":5697.61,"end":5697.73},{"text":"scope","start":5697.73,"end":5698.37},{"text":"and","start":5698.37,"end":5698.49},{"text":"we","start":5698.49,"end":5698.61},{"text":"have","start":5698.61,"end":5698.81},{"text":"a","start":5698.81,"end":5698.85},{"text":"definition","start":5698.85,"end":5699.53},{"text":"of","start":5699.53,"end":5699.65},{"text":"that.","start":5699.65,"end":5699.97}]},{"text":"Is that the right way forward?","start":5699.97,"end":5702.33,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"Is","start":5699.97,"end":5700.21},{"text":"that","start":5700.21,"end":5700.49},{"text":"the","start":5700.49,"end":5700.57},{"text":"right","start":5700.57,"end":5700.93},{"text":"way","start":5700.93,"end":5701.17},{"text":"forward?","start":5701.17,"end":5702.33}]},{"text":"Do we have any other way of dealing with this?","start":5703.85,"end":5707.45,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"Do","start":5703.85,"end":5704.01},{"text":"we","start":5704.01,"end":5704.09},{"text":"have","start":5704.09,"end":5704.33},{"text":"any","start":5704.33,"end":5704.81},{"text":"other","start":5705.45,"end":5705.93},{"text":"way","start":5706.01,"end":5706.37},{"text":"of","start":5706.37,"end":5706.49},{"text":"dealing","start":5706.49,"end":5706.97},{"text":"with","start":5706.97,"end":5707.09},{"text":"this?","start":5707.09,"end":5707.45}]},{"text":"Now I got Nigeria, please go ahead Nigeria and you are welcome to speak on Article 9 or 8 of course.","start":5707.45,"end":5715.21,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."},{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"Now","start":5707.45,"end":5707.85},{"text":"I","start":5707.85,"end":5708.01},{"text":"got","start":5708.01,"end":5708.33},{"text":"Nigeria,","start":5708.41,"end":5709.21},{"text":"please","start":5709.29,"end":5709.77},{"text":"go","start":5709.85,"end":5709.97},{"text":"ahead","start":5709.97,"end":5710.33},{"text":"Nigeria","start":5710.73,"end":5711.37},{"text":"and","start":5711.69,"end":5711.93},{"text":"you","start":5711.93,"end":5712.17},{"text":"are","start":5712.25,"end":5712.33},{"text":"welcome","start":5712.33,"end":5712.81},{"text":"to","start":5712.81,"end":5712.93},{"text":"speak","start":5712.93,"end":5713.29},{"text":"on","start":5713.29,"end":5713.45},{"text":"Article","start":5713.45,"end":5713.85},{"text":"9","start":5713.85,"end":5714.25},{"text":"or","start":5714.25,"end":5714.49},{"text":"8","start":5714.49,"end":5714.69},{"text":"of","start":5714.69,"end":5714.81},{"text":"course.","start":5714.81,"end":5715.21}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":60,"start":5718.65,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=5719","paragraphs":[{"sentences":[{"text":"Thank you Madam Co-Chair.","start":5718.65,"end":5721.61,"topics":[],"words":[{"text":"Thank","start":5718.65,"end":5718.93},{"text":"you","start":5718.93,"end":5719.05},{"text":"Madam","start":5719.05,"end":5719.37},{"text":"Co-Chair.","start":5720.57,"end":5721.61}]},{"text":"I will be speaking on behalf of the 54 countries making up the African group.","start":5721.85,"end":5728.41,"topics":[],"words":[{"text":"I","start":5721.85,"end":5722.17},{"text":"will","start":5722.17,"end":5722.41},{"text":"be","start":5722.41,"end":5722.57},{"text":"speaking","start":5722.57,"end":5723.13},{"text":"on","start":5723.13,"end":5723.33},{"text":"behalf","start":5723.33,"end":5723.77},{"text":"of","start":5723.77,"end":5723.93},{"text":"the","start":5723.93,"end":5724.05},{"text":"54","start":5724.05,"end":5724.89},{"text":"countries","start":5726.25,"end":5726.97},{"text":"making","start":5727.05,"end":5727.45},{"text":"up","start":5727.45,"end":5727.57},{"text":"the","start":5727.57,"end":5727.65},{"text":"African","start":5727.65,"end":5728.17},{"text":"group.","start":5728.17,"end":5728.41}]},{"text":"I will start with Article article eight.","start":5729.29,"end":5734.21,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"I","start":5729.29,"end":5729.85},{"text":"will","start":5729.85,"end":5730.01},{"text":"start","start":5730.17,"end":5730.81},{"text":"with","start":5730.81,"end":5731.21},{"text":"Article","start":5731.77,"end":5732.49},{"text":"article","start":5733.37,"end":5733.69},{"text":"eight.","start":5733.89,"end":5734.21}]},{"text":"Under article eight, Nigeria is of the view or I mean sorry, not Nigeria, African group.","start":5735.85,"end":5745.81,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"Under","start":5735.85,"end":5736.13},{"text":"article","start":5736.13,"end":5736.61},{"text":"eight,","start":5736.61,"end":5736.93},{"text":"Nigeria","start":5738.29,"end":5738.93},{"text":"is","start":5739.01,"end":5739.41},{"text":"of","start":5740.45,"end":5740.61},{"text":"the","start":5740.61,"end":5740.73},{"text":"view","start":5740.73,"end":5741.17},{"text":"or","start":5743.01,"end":5743.33},{"text":"I","start":5743.73,"end":5743.77},{"text":"mean","start":5743.77,"end":5743.89},{"text":"sorry,","start":5743.89,"end":5744.21},{"text":"not","start":5744.21,"end":5744.45},{"text":"Nigeria,","start":5744.45,"end":5744.89},{"text":"African","start":5744.89,"end":5745.49},{"text":"group.","start":5745.49,"end":5745.81}]},{"text":"The African group ah the African group ah wish to ah note that the scope of this article should be limited ah to the income that is covered under, that is similar to income covered under the alternative A of the UN model.","start":5746.29,"end":5769.13,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"The","start":5746.29,"end":5746.41},{"text":"African","start":5746.41,"end":5746.93},{"text":"group","start":5746.93,"end":5747.25},{"text":"ah","start":5747.73,"end":5747.81},{"text":"the","start":5749.41,"end":5749.61},{"text":"African","start":5749.61,"end":5750.05},{"text":"group","start":5750.05,"end":5750.37},{"text":"ah","start":5750.53,"end":5750.69},{"text":"wish","start":5750.69,"end":5751.25},{"text":"to","start":5751.25,"end":5752.05},{"text":"ah","start":5752.53,"end":5752.61},{"text":"note","start":5754.29,"end":5754.85},{"text":"that","start":5754.93,"end":5755.25},{"text":"the","start":5755.25,"end":5755.45},{"text":"scope","start":5755.49,"end":5755.89},{"text":"of","start":5756.21,"end":5756.41},{"text":"this","start":5756.41,"end":5756.69},{"text":"article","start":5756.69,"end":5757.25},{"text":"should","start":5757.57,"end":5758.29},{"text":"be","start":5758.37,"end":5758.61},{"text":"limited","start":5758.61,"end":5759.25},{"text":"ah","start":5760.53,"end":5760.61},{"text":"to","start":5761.49,"end":5762.13},{"text":"the","start":5762.81,"end":5763.01},{"text":"income","start":5763.01,"end":5763.53},{"text":"that","start":5763.53,"end":5763.69},{"text":"is","start":5763.69,"end":5763.85},{"text":"covered","start":5763.85,"end":5764.25},{"text":"under,","start":5764.33,"end":5764.89},{"text":"that","start":5765.21,"end":5765.45},{"text":"is","start":5765.45,"end":5765.53},{"text":"similar","start":5765.53,"end":5765.85},{"text":"to","start":5765.85,"end":5765.97},{"text":"income","start":5765.97,"end":5766.25},{"text":"covered","start":5766.25,"end":5766.89},{"text":"under","start":5766.89,"end":5767.21},{"text":"the","start":5767.33,"end":5767.41},{"text":"alternative","start":5767.41,"end":5768.21},{"text":"A","start":5768.25,"end":5768.29},{"text":"of","start":5768.29,"end":5768.41},{"text":"the","start":5768.41,"end":5768.49},{"text":"UN","start":5768.49,"end":5768.77},{"text":"model.","start":5768.77,"end":5769.13}]},{"text":"So in that regard, the African group suggests definition of income from international traffic as follows.","start":5769.61,"end":5778.73,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"So","start":5769.61,"end":5769.85},{"text":"in","start":5769.85,"end":5770.05},{"text":"that","start":5770.05,"end":5770.41},{"text":"regard,","start":5770.41,"end":5770.97},{"text":"the","start":5771.69,"end":5771.89},{"text":"African","start":5772.17,"end":5772.73},{"text":"group","start":5772.73,"end":5773.01},{"text":"suggests","start":5773.05,"end":5773.85},{"text":"definition","start":5773.85,"end":5774.57},{"text":"of","start":5774.73,"end":5774.97},{"text":"income","start":5774.97,"end":5775.45},{"text":"from","start":5775.45,"end":5775.69},{"text":"international","start":5775.69,"end":5776.29},{"text":"traffic","start":5776.29,"end":5776.81},{"text":"as","start":5777.85,"end":5777.97},{"text":"follows.","start":5777.97,"end":5778.73}]},{"text":"Income from international traffic means amount received in consideration for the carriage of passengers, male, livestock, or goods in international traffic.","start":5780.33,"end":5793.93,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"Income","start":5780.33,"end":5780.73},{"text":"from","start":5780.73,"end":5781.05},{"text":"international","start":5781.05,"end":5781.61},{"text":"traffic","start":5781.61,"end":5782.01},{"text":"means","start":5782.01,"end":5782.81},{"text":"amount","start":5783.37,"end":5783.85},{"text":"received","start":5783.85,"end":5784.57},{"text":"in","start":5785.21,"end":5785.53},{"text":"consideration","start":5785.53,"end":5786.49},{"text":"for","start":5786.81,"end":5787.01},{"text":"the","start":5787.01,"end":5787.09},{"text":"carriage","start":5787.09,"end":5787.61},{"text":"of","start":5787.61,"end":5787.77},{"text":"passengers,","start":5787.77,"end":5788.65},{"text":"male,","start":5789.29,"end":5789.77},{"text":"livestock,","start":5790.09,"end":5790.89},{"text":"or","start":5791.13,"end":5791.37},{"text":"goods","start":5791.37,"end":5792.01},{"text":"in","start":5792.09,"end":5792.29},{"text":"international","start":5792.29,"end":5793.13},{"text":"traffic.","start":5793.29,"end":5793.93}]},{"text":"Then Article 9.","start":5797.21,"end":5800.81,"topics":[],"words":[{"text":"Then","start":5797.21,"end":5797.77},{"text":"Article","start":5799.21,"end":5800.09},{"text":"9.","start":5800.25,"end":5800.81}]},{"text":"Under Article 9, the African Group suggests that the second sentence should be separated into a different article.","start":5803.53,"end":5819.77,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Under","start":5803.53,"end":5803.77},{"text":"Article","start":5803.77,"end":5804.09},{"text":"9,","start":5804.09,"end":5804.65},{"text":"the","start":5804.97,"end":5805.17},{"text":"African","start":5806.81,"end":5807.29},{"text":"Group","start":5807.29,"end":5807.57},{"text":"suggests","start":5809.85,"end":5810.65},{"text":"that","start":5811.13,"end":5811.53},{"text":"the","start":5811.85,"end":5811.97},{"text":"second","start":5812.33,"end":5812.77},{"text":"sentence","start":5812.77,"end":5813.61},{"text":"should","start":5814.73,"end":5815.37},{"text":"be","start":5815.45,"end":5815.69},{"text":"separated","start":5815.69,"end":5816.41},{"text":"into","start":5816.41,"end":5816.77},{"text":"a","start":5816.77,"end":5816.81},{"text":"different","start":5816.81,"end":5817.69},{"text":"article.","start":5819.29,"end":5819.77}]},{"text":"I mean, it's a different paragraph because reading it together with the first sentence creates challenge because there are different rules.","start":5820.17,"end":5830.97,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"I","start":5820.17,"end":5820.21},{"text":"mean,","start":5820.21,"end":5820.45},{"text":"it's","start":5820.45,"end":5820.81},{"text":"a","start":5820.89,"end":5820.93},{"text":"different","start":5820.93,"end":5821.29},{"text":"paragraph","start":5821.29,"end":5821.93},{"text":"because","start":5822.25,"end":5822.97},{"text":"reading","start":5824.09,"end":5824.49},{"text":"it","start":5824.53,"end":5824.69},{"text":"together","start":5824.69,"end":5825.13},{"text":"with","start":5825.13,"end":5825.29},{"text":"the","start":5825.93,"end":5826.09},{"text":"first","start":5826.09,"end":5826.37},{"text":"sentence","start":5826.37,"end":5826.97},{"text":"creates","start":5827.13,"end":5827.69},{"text":"challenge","start":5828.09,"end":5828.73},{"text":"because","start":5828.81,"end":5829.21},{"text":"there","start":5829.21,"end":5829.33},{"text":"are","start":5829.33,"end":5829.41},{"text":"different","start":5829.41,"end":5830.09},{"text":"rules.","start":5830.33,"end":5830.97}]},{"text":"While paragraph one provides for physical presence, paragraph and is related to carries on of business in that jurisdiction.","start":5831.29,"end":5847.77,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"While","start":5831.29,"end":5831.85},{"text":"paragraph","start":5831.85,"end":5832.41},{"text":"one","start":5832.41,"end":5832.89},{"text":"provides","start":5833.37,"end":5834.01},{"text":"for","start":5834.01,"end":5834.57},{"text":"physical","start":5838.01,"end":5838.57},{"text":"presence,","start":5838.57,"end":5839.45},{"text":"paragraph","start":5840.25,"end":5840.97},{"text":"and","start":5842.33,"end":5842.45},{"text":"is","start":5842.45,"end":5842.65},{"text":"related","start":5842.65,"end":5843.17},{"text":"to","start":5843.17,"end":5843.25},{"text":"carries","start":5843.25,"end":5843.69},{"text":"on","start":5843.69,"end":5843.89},{"text":"of","start":5843.89,"end":5844.05},{"text":"business","start":5844.05,"end":5844.57},{"text":"in","start":5844.97,"end":5845.13},{"text":"that","start":5845.13,"end":5845.45},{"text":"jurisdiction.","start":5846.05,"end":5847.77}]},{"text":"Paragraph two is looking at something else because it's for the purpose of taxing based on election.","start":5848.01,"end":5858.17,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Paragraph","start":5848.01,"end":5848.57},{"text":"two","start":5848.97,"end":5849.45},{"text":"is","start":5849.93,"end":5850.41},{"text":"looking","start":5851.29,"end":5851.61},{"text":"at","start":5851.61,"end":5851.69},{"text":"something","start":5851.69,"end":5852.17},{"text":"else","start":5852.17,"end":5852.53},{"text":"because","start":5852.53,"end":5852.97},{"text":"it's","start":5852.97,"end":5853.29},{"text":"for","start":5854.65,"end":5854.85},{"text":"the","start":5854.85,"end":5854.93},{"text":"purpose","start":5854.93,"end":5855.29},{"text":"of","start":5855.29,"end":5855.41},{"text":"taxing","start":5855.41,"end":5856.01},{"text":"based","start":5857.05,"end":5857.33},{"text":"on","start":5857.33,"end":5857.53},{"text":"election.","start":5857.53,"end":5858.17}]},{"text":"So in that regard, paragraph two, the second sentence should be separated to a different paragraph and the rules for taxation should be clearly stated as we have earlier indicated.","start":5858.33,"end":5869.37,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"So","start":5858.33,"end":5858.57},{"text":"in","start":5858.57,"end":5858.73},{"text":"that","start":5858.73,"end":5858.93},{"text":"regard,","start":5858.93,"end":5859.29},{"text":"paragraph","start":5859.29,"end":5859.85},{"text":"two,","start":5859.85,"end":5860.25},{"text":"the","start":5860.61,"end":5860.73},{"text":"second","start":5860.73,"end":5861.05},{"text":"sentence","start":5861.05,"end":5861.37},{"text":"should","start":5861.37,"end":5861.49},{"text":"be","start":5861.49,"end":5861.57},{"text":"separated","start":5861.57,"end":5862.09},{"text":"to","start":5862.09,"end":5862.29},{"text":"a","start":5862.29,"end":5862.33},{"text":"different","start":5862.33,"end":5863.13},{"text":"paragraph","start":5863.45,"end":5864.01},{"text":"and","start":5864.17,"end":5864.37},{"text":"the","start":5864.37,"end":5864.45},{"text":"rules","start":5864.45,"end":5864.97},{"text":"for","start":5864.97,"end":5865.21},{"text":"taxation","start":5865.21,"end":5865.93},{"text":"should","start":5866.09,"end":5866.37},{"text":"be","start":5866.37,"end":5866.49},{"text":"clearly","start":5866.49,"end":5867.05},{"text":"stated","start":5867.61,"end":5868.17},{"text":"as","start":5868.17,"end":5868.29},{"text":"we","start":5868.29,"end":5868.37},{"text":"have","start":5868.37,"end":5868.57},{"text":"earlier","start":5868.57,"end":5868.81},{"text":"indicated.","start":5868.81,"end":5869.37}]},{"text":"If it is based on allocation, then the word reasonable allocation need to be defined or taken out.","start":5869.77,"end":5879.89,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"If","start":5869.77,"end":5870.25},{"text":"it","start":5872.45,"end":5872.61},{"text":"is","start":5872.61,"end":5872.93},{"text":"based","start":5873.01,"end":5873.33},{"text":"on","start":5873.33,"end":5873.65},{"text":"allocation,","start":5873.65,"end":5874.45},{"text":"then","start":5874.77,"end":5875.25},{"text":"the","start":5875.25,"end":5875.37},{"text":"word","start":5875.37,"end":5875.69},{"text":"reasonable","start":5875.69,"end":5876.37},{"text":"allocation","start":5876.69,"end":5877.33},{"text":"need","start":5877.33,"end":5877.45},{"text":"to","start":5877.45,"end":5877.53},{"text":"be","start":5877.53,"end":5877.65},{"text":"defined","start":5877.65,"end":5878.21},{"text":"or","start":5878.29,"end":5879.09},{"text":"taken","start":5879.09,"end":5879.49},{"text":"out.","start":5879.49,"end":5879.89}]},{"text":"Then the process of the allocation should be clearly stated.","start":5880.41,"end":5883.81,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Then","start":5880.41,"end":5880.65},{"text":"the","start":5880.65,"end":5880.73},{"text":"process","start":5880.73,"end":5881.41},{"text":"of","start":5881.41,"end":5881.73},{"text":"the","start":5882.05,"end":5882.17},{"text":"allocation","start":5882.21,"end":5882.77},{"text":"should","start":5882.77,"end":5882.93},{"text":"be","start":5882.93,"end":5883.01},{"text":"clearly","start":5883.01,"end":5883.33},{"text":"stated.","start":5883.33,"end":5883.81}]},{"text":"Whether it's going to be based on net profits, is it based on qualified profits, or as the case may be.","start":5884.65,"end":5889.97,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Whether","start":5884.65,"end":5884.89},{"text":"it's","start":5884.89,"end":5885.13},{"text":"going","start":5885.13,"end":5885.29},{"text":"to","start":5885.29,"end":5885.37},{"text":"be","start":5885.37,"end":5885.49},{"text":"based","start":5885.49,"end":5885.77},{"text":"on","start":5885.77,"end":5885.93},{"text":"net","start":5885.93,"end":5886.09},{"text":"profits,","start":5886.09,"end":5886.61},{"text":"is","start":5886.69,"end":5886.93},{"text":"it","start":5886.93,"end":5887.05},{"text":"based","start":5887.05,"end":5887.29},{"text":"on","start":5887.29,"end":5887.41},{"text":"qualified","start":5887.41,"end":5887.89},{"text":"profits,","start":5887.89,"end":5888.45},{"text":"or","start":5888.69,"end":5888.93},{"text":"as","start":5888.93,"end":5889.13},{"text":"the","start":5889.13,"end":5889.21},{"text":"case","start":5889.21,"end":5889.49},{"text":"may","start":5889.49,"end":5889.65},{"text":"be.","start":5889.65,"end":5889.97}]},{"text":"The African group wish to state that they should be clearly indicated.","start":5890.57,"end":5896.61,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"The","start":5890.57,"end":5890.69},{"text":"African","start":5891.49,"end":5891.97},{"text":"group","start":5891.97,"end":5892.25},{"text":"wish","start":5892.53,"end":5892.93},{"text":"to","start":5893.17,"end":5893.29},{"text":"state","start":5893.29,"end":5893.57},{"text":"that","start":5893.57,"end":5893.89},{"text":"they","start":5893.97,"end":5894.13},{"text":"should","start":5894.13,"end":5894.29},{"text":"be","start":5894.29,"end":5894.37},{"text":"clearly","start":5894.37,"end":5895.09},{"text":"indicated.","start":5895.89,"end":5896.61}]},{"text":"Then In the first sentence, it says, if an enterprise of a state carries on business in another state party consisting of the provision of services through employees or agents, African group is of the view that fiscal presence goes beyond just agents and employees.","start":5897.65,"end":5919.85,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Then","start":5897.65,"end":5898.29},{"text":"In","start":5899.93,"end":5900.17},{"text":"the","start":5900.17,"end":5900.37},{"text":"first","start":5900.41,"end":5900.65},{"text":"sentence,","start":5900.65,"end":5901.45},{"text":"it","start":5901.69,"end":5901.81},{"text":"says,","start":5901.81,"end":5902.09},{"text":"if","start":5902.09,"end":5902.33},{"text":"an","start":5902.33,"end":5902.45},{"text":"enterprise","start":5902.45,"end":5902.97},{"text":"of","start":5902.97,"end":5903.13},{"text":"a","start":5903.21,"end":5903.25},{"text":"state","start":5903.25,"end":5903.45},{"text":"carries","start":5903.45,"end":5903.89},{"text":"on","start":5903.89,"end":5904.01},{"text":"business","start":5904.01,"end":5904.33},{"text":"in","start":5904.33,"end":5904.57},{"text":"another","start":5904.57,"end":5904.81},{"text":"state","start":5904.81,"end":5904.97},{"text":"party","start":5904.97,"end":5905.29},{"text":"consisting","start":5905.29,"end":5905.77},{"text":"of","start":5905.77,"end":5905.89},{"text":"the","start":5905.89,"end":5905.97},{"text":"provision","start":5905.97,"end":5906.29},{"text":"of","start":5906.29,"end":5906.37},{"text":"services","start":5906.37,"end":5906.89},{"text":"through","start":5907.29,"end":5907.53},{"text":"employees","start":5907.53,"end":5908.33},{"text":"or","start":5908.33,"end":5908.45},{"text":"agents,","start":5908.49,"end":5909.05},{"text":"African","start":5910.73,"end":5911.13},{"text":"group","start":5911.13,"end":5911.37},{"text":"is","start":5911.37,"end":5911.53},{"text":"of","start":5911.53,"end":5911.85},{"text":"the","start":5911.85,"end":5912.01},{"text":"view","start":5912.01,"end":5912.49},{"text":"that","start":5912.73,"end":5913.21},{"text":"fiscal","start":5913.37,"end":5913.77},{"text":"presence","start":5913.77,"end":5914.25},{"text":"goes","start":5914.25,"end":5914.81},{"text":"beyond","start":5914.81,"end":5915.45},{"text":"just","start":5915.53,"end":5916.09},{"text":"agents","start":5916.41,"end":5917.05},{"text":"and","start":5918.49,"end":5918.81},{"text":"employees.","start":5918.81,"end":5919.85}]},{"text":"So we are proposing that sentence should be, if an enterprise of a state carries on business in another state party consisting of the provision of services through physical presence in such states.","start":5920.25,"end":5938.81,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"So","start":5920.25,"end":5920.65},{"text":"we","start":5921.05,"end":5921.29},{"text":"are","start":5921.29,"end":5921.69},{"text":"proposing","start":5921.93,"end":5922.73},{"text":"that","start":5923.05,"end":5923.53},{"text":"sentence","start":5926.65,"end":5927.09},{"text":"should","start":5927.09,"end":5927.25},{"text":"be,","start":5927.25,"end":5927.45},{"text":"if","start":5927.45,"end":5927.69},{"text":"an","start":5927.69,"end":5927.77},{"text":"enterprise","start":5927.77,"end":5928.29},{"text":"of","start":5928.29,"end":5928.45},{"text":"a","start":5928.45,"end":5928.49},{"text":"state","start":5928.49,"end":5928.89},{"text":"carries","start":5929.37,"end":5929.69},{"text":"on","start":5929.69,"end":5929.85},{"text":"business","start":5929.85,"end":5930.21},{"text":"in","start":5930.21,"end":5930.41},{"text":"another","start":5930.41,"end":5930.65},{"text":"state","start":5930.65,"end":5930.93},{"text":"party","start":5930.93,"end":5931.37},{"text":"consisting","start":5931.77,"end":5932.29},{"text":"of","start":5932.29,"end":5932.41},{"text":"the","start":5932.41,"end":5932.49},{"text":"provision","start":5932.49,"end":5933.05},{"text":"of","start":5933.05,"end":5933.21},{"text":"services","start":5933.21,"end":5933.77},{"text":"through","start":5933.97,"end":5934.49},{"text":"physical","start":5934.65,"end":5935.21},{"text":"presence","start":5935.21,"end":5936.25},{"text":"in","start":5937.77,"end":5938.01},{"text":"such","start":5938.01,"end":5938.29},{"text":"states.","start":5938.29,"end":5938.81}]},{"text":"So we are proposing the replacing of employees or agents that are fiscally present with, we should take out that and replace it with physical presence.","start":5938.89,"end":5949.37,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"So","start":5938.89,"end":5939.21},{"text":"we","start":5939.21,"end":5939.37},{"text":"are","start":5939.37,"end":5939.45},{"text":"proposing","start":5939.45,"end":5940.09},{"text":"the","start":5940.17,"end":5940.37},{"text":"replacing","start":5940.49,"end":5941.21},{"text":"of","start":5941.21,"end":5941.37},{"text":"employees","start":5941.37,"end":5941.93},{"text":"or","start":5941.93,"end":5942.09},{"text":"agents","start":5942.09,"end":5942.73},{"text":"that","start":5942.89,"end":5943.05},{"text":"are","start":5943.05,"end":5943.17},{"text":"fiscally","start":5943.17,"end":5943.53},{"text":"present","start":5943.53,"end":5944.05},{"text":"with,","start":5945.37,"end":5945.77},{"text":"we","start":5946.09,"end":5946.25},{"text":"should","start":5946.25,"end":5946.45},{"text":"take","start":5946.65,"end":5946.89},{"text":"out","start":5946.89,"end":5947.05},{"text":"that","start":5947.05,"end":5947.29},{"text":"and","start":5947.29,"end":5947.57},{"text":"replace","start":5947.57,"end":5947.85},{"text":"it","start":5947.85,"end":5947.97},{"text":"with","start":5947.97,"end":5948.21},{"text":"physical","start":5948.25,"end":5948.77},{"text":"presence.","start":5948.77,"end":5949.37}]},{"text":"Then now have a separate paragraph two.","start":5949.77,"end":5953.45,"topics":[],"words":[{"text":"Then","start":5949.77,"end":5950.13},{"text":"now","start":5950.13,"end":5950.33},{"text":"have","start":5950.33,"end":5950.89},{"text":"a","start":5951.05,"end":5951.09},{"text":"separate","start":5951.09,"end":5951.69},{"text":"paragraph","start":5951.77,"end":5952.49},{"text":"two.","start":5953.13,"end":5953.45}]},{"text":"A separate paragraph two should state, The service is performed through a physical presence where a, the service is performed from any location in that state party, irrespective of whether the location is owned, rented, leased or otherwise available for the use of the person performing the service.","start":5954.17,"end":5974.93,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"A","start":5954.17,"end":5954.21},{"text":"separate","start":5954.21,"end":5954.65},{"text":"paragraph","start":5954.65,"end":5955.29},{"text":"two","start":5955.29,"end":5955.77},{"text":"should","start":5956.25,"end":5956.77},{"text":"state,","start":5956.81,"end":5957.37},{"text":"The","start":5957.89,"end":5957.93},{"text":"service","start":5957.93,"end":5958.37},{"text":"is","start":5958.37,"end":5958.53},{"text":"performed","start":5958.53,"end":5958.97},{"text":"through","start":5958.97,"end":5959.21},{"text":"a","start":5959.21,"end":5959.25},{"text":"physical","start":5959.25,"end":5959.57},{"text":"presence","start":5959.57,"end":5960.21},{"text":"where","start":5960.33,"end":5961.01},{"text":"a,","start":5962.29,"end":5962.33},{"text":"the","start":5962.33,"end":5962.45},{"text":"service","start":5962.45,"end":5962.85},{"text":"is","start":5962.85,"end":5963.01},{"text":"performed","start":5963.01,"end":5963.41},{"text":"from","start":5963.41,"end":5963.73},{"text":"any","start":5963.73,"end":5963.93},{"text":"location","start":5963.93,"end":5964.37},{"text":"in","start":5964.37,"end":5964.45},{"text":"that","start":5964.45,"end":5964.61},{"text":"state","start":5964.61,"end":5964.93},{"text":"party,","start":5964.93,"end":5965.41},{"text":"irrespective","start":5965.81,"end":5966.53},{"text":"of","start":5966.53,"end":5966.85},{"text":"whether","start":5966.89,"end":5967.49},{"text":"the","start":5967.49,"end":5967.57},{"text":"location","start":5967.81,"end":5968.33},{"text":"is","start":5968.33,"end":5968.53},{"text":"owned,","start":5968.53,"end":5969.01},{"text":"rented,","start":5969.25,"end":5969.97},{"text":"leased","start":5970.05,"end":5970.65},{"text":"or","start":5970.69,"end":5970.89},{"text":"otherwise","start":5970.89,"end":5971.37},{"text":"available","start":5971.37,"end":5971.97},{"text":"for","start":5971.97,"end":5972.17},{"text":"the","start":5972.17,"end":5972.25},{"text":"use","start":5972.25,"end":5972.61},{"text":"of","start":5972.69,"end":5972.81},{"text":"the","start":5972.81,"end":5972.89},{"text":"person","start":5972.89,"end":5973.33},{"text":"performing","start":5973.33,"end":5973.97},{"text":"the","start":5974.21,"end":5974.37},{"text":"service.","start":5974.37,"end":5974.93}]},{"text":"And irrespective of the length of time, the location is used.","start":5975.25,"end":5979.57,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"And","start":5975.25,"end":5975.57},{"text":"irrespective","start":5975.57,"end":5976.37},{"text":"of","start":5976.45,"end":5976.57},{"text":"the","start":5976.57,"end":5976.65},{"text":"length","start":5976.65,"end":5977.01},{"text":"of","start":5977.01,"end":5977.17},{"text":"time,","start":5977.17,"end":5977.57},{"text":"the","start":5978.05,"end":5978.17},{"text":"location","start":5978.21,"end":5978.77},{"text":"is","start":5978.77,"end":5979.01},{"text":"used.","start":5979.01,"end":5979.57}]},{"text":"Such location shall include a place of management, a place of performance supervisory activity, a branch, an office, a workshop, a mine, a a well or crude crude oil, gas, bitumen, water or any other natural resources, resource.","start":5979.89,"end":5997.85,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Such","start":5979.89,"end":5980.45},{"text":"location","start":5980.45,"end":5980.97},{"text":"shall","start":5980.97,"end":5981.17},{"text":"include","start":5981.17,"end":5981.65},{"text":"a","start":5982.29,"end":5982.33},{"text":"place","start":5982.33,"end":5982.61},{"text":"of","start":5982.61,"end":5982.73},{"text":"management,","start":5982.73,"end":5983.41},{"text":"a","start":5984.05,"end":5984.09},{"text":"place","start":5984.09,"end":5984.45},{"text":"of","start":5984.45,"end":5984.61},{"text":"performance","start":5984.61,"end":5985.13},{"text":"supervisory","start":5985.13,"end":5985.65},{"text":"activity,","start":5985.65,"end":5986.29},{"text":"a","start":5986.69,"end":5986.73},{"text":"branch,","start":5986.73,"end":5987.33},{"text":"an","start":5987.69,"end":5987.85},{"text":"office,","start":5987.85,"end":5988.33},{"text":"a","start":5988.65,"end":5988.69},{"text":"workshop,","start":5988.69,"end":5989.17},{"text":"a","start":5989.17,"end":5989.21},{"text":"mine,","start":5989.77,"end":5990.49},{"text":"a","start":5990.97,"end":5991.09},{"text":"a","start":5991.09,"end":5991.13},{"text":"well","start":5991.69,"end":5992.17},{"text":"or","start":5992.17,"end":5992.33},{"text":"crude","start":5992.33,"end":5992.89},{"text":"crude","start":5993.53,"end":5993.77},{"text":"oil,","start":5993.85,"end":5994.01},{"text":"gas,","start":5994.09,"end":5994.65},{"text":"bitumen,","start":5994.65,"end":5995.13},{"text":"water","start":5995.13,"end":5995.65},{"text":"or","start":5995.65,"end":5995.77},{"text":"any","start":5995.77,"end":5996.01},{"text":"other","start":5996.01,"end":5996.25},{"text":"natural","start":5996.25,"end":5996.53},{"text":"resources,","start":5996.53,"end":5997.13},{"text":"resource.","start":5997.29,"end":5997.85}]},{"text":"Inquiry or any other place of extraction or exploitation of natural resources.","start":5998.33,"end":6003.61,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Inquiry","start":5998.33,"end":5998.97},{"text":"or","start":5998.97,"end":5999.13},{"text":"any","start":5999.13,"end":5999.37},{"text":"other","start":5999.37,"end":5999.61},{"text":"place","start":5999.61,"end":5999.85},{"text":"of","start":5999.85,"end":6000.01},{"text":"extraction","start":6000.01,"end":6000.49},{"text":"or","start":6000.49,"end":6000.57},{"text":"exploitation","start":6000.57,"end":6001.37},{"text":"of","start":6001.69,"end":6002.01},{"text":"natural","start":6002.01,"end":6002.69},{"text":"resources.","start":6002.69,"end":6003.61}]},{"text":"Ah number seven, facility including vessel, installation or structure, use in the exploration of natural resources or any sparsity activity in connection with such facility.","start":6004.73,"end":6013.49,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Ah","start":6004.73,"end":6004.77},{"text":"number","start":6004.77,"end":6005.29},{"text":"seven,","start":6005.29,"end":6005.69},{"text":"facility","start":6005.69,"end":6006.21},{"text":"including","start":6006.21,"end":6006.69},{"text":"vessel,","start":6006.69,"end":6007.13},{"text":"installation","start":6007.13,"end":6007.69},{"text":"or","start":6007.69,"end":6007.93},{"text":"structure,","start":6007.93,"end":6008.49},{"text":"use","start":6008.73,"end":6009.05},{"text":"in","start":6009.05,"end":6009.17},{"text":"the","start":6009.17,"end":6009.25},{"text":"exploration","start":6009.25,"end":6009.85},{"text":"of","start":6009.85,"end":6010.01},{"text":"natural","start":6010.01,"end":6010.33},{"text":"resources","start":6010.33,"end":6010.81},{"text":"or","start":6010.81,"end":6010.97},{"text":"any","start":6010.97,"end":6011.21},{"text":"sparsity","start":6011.21,"end":6011.73},{"text":"activity","start":6011.73,"end":6012.09},{"text":"in","start":6012.09,"end":6012.17},{"text":"connection","start":6012.17,"end":6012.57},{"text":"with","start":6012.57,"end":6012.69},{"text":"such","start":6012.69,"end":6012.89},{"text":"facility.","start":6012.89,"end":6013.49}]},{"text":"Number eight, a building, construction, assembly or installation site.","start":6014.01,"end":6018.57,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Number","start":6014.01,"end":6014.41},{"text":"eight,","start":6014.41,"end":6014.73},{"text":"a","start":6014.89,"end":6014.93},{"text":"building,","start":6014.93,"end":6015.45},{"text":"construction,","start":6016.21,"end":6016.89},{"text":"assembly","start":6016.89,"end":6017.37},{"text":"or","start":6017.37,"end":6017.53},{"text":"installation","start":6017.53,"end":6018.09},{"text":"site.","start":6018.09,"end":6018.57}]},{"text":"Or number nine, any place for performing a service or activity connected to a service.","start":6019.13,"end":6025.61,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Or","start":6019.13,"end":6019.49},{"text":"number","start":6019.49,"end":6020.09},{"text":"nine,","start":6020.09,"end":6020.41},{"text":"any","start":6020.41,"end":6020.65},{"text":"place","start":6020.65,"end":6021.05},{"text":"for","start":6021.05,"end":6021.21},{"text":"performing","start":6021.21,"end":6021.69},{"text":"a","start":6021.69,"end":6021.73},{"text":"service","start":6021.73,"end":6022.17},{"text":"or","start":6022.17,"end":6022.25},{"text":"activity","start":6022.25,"end":6022.89},{"text":"connected","start":6023.29,"end":6024.33},{"text":"to","start":6024.65,"end":6024.89},{"text":"a","start":6024.97,"end":6025.01},{"text":"service.","start":6025.01,"end":6025.61}]},{"text":"So that is listing examples for a place.","start":6026.73,"end":6032.97,"topics":[],"words":[{"text":"So","start":6026.73,"end":6027.13},{"text":"that","start":6027.13,"end":6027.45},{"text":"is","start":6027.45,"end":6027.77},{"text":"listing","start":6028.25,"end":6028.69},{"text":"examples","start":6028.69,"end":6029.45},{"text":"for","start":6029.45,"end":6030.01},{"text":"a","start":6032.49,"end":6032.53},{"text":"place.","start":6032.53,"end":6032.97}]},{"text":"Then B, employees, personnel, agent, subcontractor or other representative of the enterprise are present in the state party to carry out the service.","start":6033.37,"end":6045.53,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. 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Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"We","start":6191.41,"end":6191.73},{"text":"support","start":6191.73,"end":6192.45},{"text":"the","start":6192.45,"end":6192.61},{"text":"current","start":6192.61,"end":6193.13},{"text":"drafting","start":6193.13,"end":6193.57},{"text":"of","start":6193.57,"end":6193.81},{"text":"this","start":6193.81,"end":6194.05},{"text":"article","start":6194.05,"end":6194.61},{"text":"because","start":6195.09,"end":6195.49},{"text":"there","start":6195.49,"end":6195.65},{"text":"already","start":6195.65,"end":6196.05},{"text":"is","start":6196.05,"end":6196.37},{"text":"a","start":6196.37,"end":6196.41},{"text":"normative","start":6196.41,"end":6197.25},{"text":"and","start":6197.25,"end":6197.49},{"text":"tax","start":6197.49,"end":6197.89},{"text":"framework","start":6197.89,"end":6198.61},{"text":"appropriate","start":6198.61,"end":6200.13},{"text":"for","start":6202.05,"end":6202.53},{"text":"these","start":6202.53,"end":6202.93},{"text":"sectors","start":6203.33,"end":6204.05},{"text":"and","start":6204.37,"end":6204.53},{"text":"takes","start":6204.53,"end":6204.69},{"text":"into","start":6204.69,"end":6204.89},{"text":"account","start":6204.89,"end":6205.21},{"text":"the","start":6205.21,"end":6205.29},{"text":"specific","start":6205.29,"end":6205.81},{"text":"nature","start":6205.81,"end":6206.33},{"text":"of","start":6206.33,"end":6206.45},{"text":"these","start":6206.45,"end":6206.69},{"text":"sectors,","start":6206.69,"end":6207.33},{"text":"having","start":6207.81,"end":6208.69},{"text":"in","start":6208.69,"end":6208.85},{"text":"parallel","start":6208.85,"end":6209.57},{"text":"two","start":6209.57,"end":6209.97},{"text":"different","start":6209.97,"end":6210.61},{"text":"This","start":6212.65,"end":6213.05},{"text":"could","start":6213.05,"end":6213.17},{"text":"lead","start":6213.17,"end":6213.29},{"text":"to","start":6213.29,"end":6213.49},{"text":"a","start":6213.49,"end":6213.53},{"text":"contradiction","start":6213.53,"end":6214.09},{"text":"in","start":6214.09,"end":6214.17},{"text":"norms","start":6214.17,"end":6214.37},{"text":"if","start":6214.37,"end":6214.45},{"text":"we","start":6214.45,"end":6214.57},{"text":"had","start":6214.57,"end":6214.97},{"text":"this","start":6215.05,"end":6215.29},{"text":"covered","start":6215.29,"end":6215.77},{"text":"in","start":6215.77,"end":6216.33},{"text":"this","start":6216.33,"end":6216.89},{"text":"protocol","start":6217.69,"end":6218.25},{"text":"and","start":6218.25,"end":6218.49},{"text":"it","start":6218.49,"end":6218.61},{"text":"is","start":6218.61,"end":6218.69},{"text":"already","start":6218.69,"end":6218.93},{"text":"covered","start":6218.93,"end":6219.17},{"text":"elsewhere","start":6219.17,"end":6219.45},{"text":"and","start":6219.45,"end":6219.57},{"text":"that","start":6219.57,"end":6219.69},{"text":"could","start":6219.69,"end":6219.81},{"text":"lead","start":6219.81,"end":6219.97},{"text":"to","start":6219.97,"end":6220.05},{"text":"double","start":6220.05,"end":6220.29},{"text":"taxation.","start":6220.29,"end":6221.13}]},{"text":"So therefore we support the current wording of Article 8 as a practical solution to avoid any contradictions and conflicts and it should mean that therefore the protocol corresponds to existing normal framework.","start":6221.85,"end":6233.61,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. 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Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"In","start":6272.17,"end":6272.33},{"text":"case","start":6272.33,"end":6272.65},{"text":"of","start":6272.65,"end":6272.89},{"text":"taxation","start":6273.21,"end":6273.93},{"text":"according","start":6273.93,"end":6274.33},{"text":"to","start":6274.33,"end":6274.45},{"text":"Article","start":6274.45,"end":6274.85},{"text":"9","start":6274.85,"end":6275.21},{"text":"without","start":6275.33,"end":6275.81},{"text":"physical","start":6275.81,"end":6276.17},{"text":"presence","start":6276.17,"end":6276.73},{"text":"but","start":6276.73,"end":6276.89},{"text":"based","start":6276.89,"end":6277.25},{"text":"on","start":6277.25,"end":6277.45},{"text":"a","start":6277.53,"end":6277.57},{"text":"respective","start":6277.57,"end":6278.13},{"text":"election,","start":6278.13,"end":6278.65},{"text":"the","start":6279.21,"end":6279.29},{"text":"rule","start":6279.29,"end":6279.57},{"text":"of","start":6279.57,"end":6279.69},{"text":"attribution","start":6279.69,"end":6280.49},{"text":"of","start":6280.49,"end":6280.65},{"text":"income","start":6280.65,"end":6281.29},{"text":"is","start":6281.53,"end":6281.65},{"text":"however","start":6281.65,"end":6282.17},{"text":"not","start":6282.17,"end":6282.45},{"text":"sufficiently","start":6282.45,"end":6283.05},{"text":"clear.","start":6283.05,"end":6283.45}]},{"text":"I assume you agree, you said several times that this is a work in progress.","start":6283.45,"end":6288.25,"topics":[],"words":[{"text":"I","start":6283.45,"end":6283.69},{"text":"assume","start":6283.69,"end":6284.17},{"text":"you","start":6284.17,"end":6284.33},{"text":"agree,","start":6284.33,"end":6284.65},{"text":"you","start":6284.65,"end":6284.73},{"text":"said","start":6284.73,"end":6285.05},{"text":"several","start":6285.05,"end":6285.45},{"text":"times","start":6285.45,"end":6285.77},{"text":"that","start":6285.77,"end":6285.97},{"text":"this","start":6285.97,"end":6286.17},{"text":"is","start":6286.17,"end":6286.41},{"text":"a","start":6286.49,"end":6286.57},{"text":"work","start":6286.81,"end":6287.13},{"text":"in","start":6287.13,"end":6287.61},{"text":"progress.","start":6287.69,"end":6288.25}]},{"text":"And in order to provide taxpayers with legal certainty regarding the consequences of a respective election, we suggest to use a simple rule.","start":6289.17,"end":6298.57,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. 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I would like to come back on Article 8 and we would like to align.","start":6390.49,"end":6395.53,"topics":[],"words":[{"text":"Thank","start":6390.49,"end":6390.81},{"text":"you,","start":6390.81,"end":6390.93},{"text":"Ms.","start":6390.93,"end":6391.21},{"text":"Koli.","start":6391.21,"end":6391.61},{"text":"I","start":6392.33,"end":6392.45},{"text":"would","start":6392.45,"end":6392.57},{"text":"like","start":6392.57,"end":6392.77},{"text":"to","start":6392.77,"end":6392.85},{"text":"come","start":6392.85,"end":6393.05},{"text":"back","start":6393.05,"end":6393.21},{"text":"on","start":6393.21,"end":6393.37},{"text":"Article","start":6393.37,"end":6393.93},{"text":"8","start":6394.01,"end":6394.49},{"text":"and","start":6394.49,"end":6394.65},{"text":"we","start":6394.65,"end":6394.73},{"text":"would","start":6394.73,"end":6394.89},{"text":"like","start":6394.89,"end":6395.05},{"text":"to","start":6395.05,"end":6395.21},{"text":"align.","start":6395.21,"end":6395.53}]}]},{"sentences":[{"text":"Ourselves with the distinguished delegate of Panama and.","start":6395.53,"end":6398.89,"topics":[],"words":[{"text":"Ourselves","start":6395.53,"end":6396.05},{"text":"with","start":6396.05,"end":6396.25},{"text":"the","start":6396.33,"end":6396.45},{"text":"distinguished","start":6396.45,"end":6397.01},{"text":"delegate","start":6397.01,"end":6397.37},{"text":"of","start":6397.37,"end":6397.53},{"text":"Panama","start":6397.53,"end":6398.09},{"text":"and.","start":6398.61,"end":6398.89}]}]},{"sentences":[{"text":"We believe that the brackets can be omitted in this article, that it can stand the exemption.","start":6399.21,"end":6404.49,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. 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Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"Income","start":6405.45,"end":6405.77},{"text":"from","start":6405.77,"end":6406.01},{"text":"international","start":6406.01,"end":6406.73},{"text":"traffic.","start":6406.73,"end":6407.29}]}]},{"sentences":[{"text":"Thank you.","start":6407.29,"end":6407.77,"topics":[],"words":[{"text":"Thank","start":6407.29,"end":6407.69},{"text":"you.","start":6407.69,"end":6407.77}]}]}],"speaker":{"name":null,"affiliation":"BEL","affiliation_full":"Belgium","group":null,"function":"Representative"}},{"statement_number":67,"start":6408.97,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=6409","paragraphs":[{"sentences":[{"text":"Thank you very much, Belgium.","start":6408.97,"end":6410.33,"topics":[],"words":[{"text":"Thank","start":6408.97,"end":6409.17},{"text":"you","start":6409.17,"end":6409.29},{"text":"very","start":6409.29,"end":6409.49},{"text":"much,","start":6409.49,"end":6409.77},{"text":"Belgium.","start":6409.77,"end":6410.33}]},{"text":"Kenya, please go ahead.","start":6411.37,"end":6412.81,"topics":[],"words":[{"text":"Kenya,","start":6411.37,"end":6411.85},{"text":"please","start":6411.85,"end":6412.25},{"text":"go","start":6412.33,"end":6412.49},{"text":"ahead.","start":6412.49,"end":6412.81}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":68,"start":6416.17,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=6417","paragraphs":[{"sentences":[{"text":"Thank you, Khalid.","start":6416.17,"end":6417.05,"topics":[],"words":[{"text":"Thank","start":6416.17,"end":6416.45},{"text":"you,","start":6416.45,"end":6416.57},{"text":"Khalid.","start":6416.57,"end":6417.05}]},{"text":"I would start by aligning ourselves with the statement that has been read by Nigeria on behalf of the AG in relation to both Article 8 and 9.","start":6419.13,"end":6429.21,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. 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instance, a source state attempts to limit certain aggressive intergroup expenses to protect its base.","start":6519.73,"end":6526.85,"topics":[{"key":"transfer-pricing-rules","label":"Transfer Pricing and Special Relationship Rules","description":"Several statements questioned how arm's-length and special-relationship provisions would work in practice, especially under gross-basis withholding regimes. 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you very much.","start":6862.35,"end":6862.99,"topics":[],"words":[{"text":"Thank","start":6862.35,"end":6862.51},{"text":"you","start":6862.51,"end":6862.59},{"text":"very","start":6862.59,"end":6862.75},{"text":"much.","start":6862.75,"end":6862.99}]}]}],"speaker":{"name":"Ekaterina","affiliation":"RUS","affiliation_full":"Russian Federation","group":null,"function":"Representative"}},{"statement_number":75,"start":6864.07,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=6865","paragraphs":[{"sentences":[{"text":"Yes, I think I had the same thought myself.","start":6864.07,"end":6868.31,"topics":[],"words":[{"text":"Yes,","start":6864.07,"end":6864.31},{"text":"I","start":6864.31,"end":6864.47},{"text":"think","start":6864.71,"end":6865.19},{"text":"I","start":6865.43,"end":6866.63},{"text":"had","start":6866.63,"end":6866.99},{"text":"the","start":6866.99,"end":6867.07},{"text":"same","start":6867.11,"end":6867.51},{"text":"thought","start":6867.51,"end":6867.71},{"text":"myself.","start":6867.75,"end":6868.31}]},{"text":"And I think with what Peru suggested as well, some examples on how this would work in practice would be very useful with the physical presence and how we should understand it.","start":6868.31,"end":6879.83,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. 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Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"I","start":7023.63,"end":7023.67},{"text":"think","start":7023.67,"end":7023.83},{"text":"on","start":7023.83,"end":7023.91},{"text":"Article","start":7023.95,"end":7024.31},{"text":"9,","start":7024.31,"end":7024.79},{"text":"we","start":7024.87,"end":7025.19},{"text":"share","start":7025.19,"end":7025.35},{"text":"the","start":7025.35,"end":7025.47},{"text":"concerns","start":7025.47,"end":7026.03},{"text":"about","start":7026.03,"end":7026.39},{"text":"allocation","start":7027.11,"end":7027.71},{"text":"in","start":7027.71,"end":7027.79},{"text":"the","start":7027.79,"end":7027.87},{"text":"scope.","start":7027.87,"end":7028.23}]},{"text":"We'll submit written comments for this as we understand it's still a work in progress.","start":7028.27,"end":7031.35,"topics":[],"words":[{"text":"We'll","start":7028.27,"end":7028.55},{"text":"submit","start":7028.55,"end":7028.83},{"text":"written","start":7028.83,"end":7029.07},{"text":"comments","start":7029.07,"end":7029.39},{"text":"for","start":7029.39,"end":7029.51},{"text":"this","start":7029.51,"end":7029.63},{"text":"as","start":7029.63,"end":7029.75},{"text":"we","start":7029.75,"end":7029.83},{"text":"understand","start":7029.83,"end":7030.23},{"text":"it's","start":7030.23,"end":7030.47},{"text":"still","start":7030.47,"end":7030.63},{"text":"a","start":7030.63,"end":7030.67},{"text":"work","start":7030.67,"end":7030.83},{"text":"in","start":7030.83,"end":7030.91},{"text":"progress.","start":7030.91,"end":7031.35}]},{"text":"On Article 8, we would support the removal of the brackets and it remains as is.","start":7032.43,"end":7038.51,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"On","start":7032.43,"end":7032.59},{"text":"Article","start":7032.59,"end":7033.23},{"text":"8,","start":7033.31,"end":7033.87},{"text":"we","start":7033.87,"end":7033.95},{"text":"would","start":7033.95,"end":7034.19},{"text":"support","start":7034.19,"end":7034.67},{"text":"the","start":7034.75,"end":7034.91},{"text":"removal","start":7035.15,"end":7035.47},{"text":"of","start":7035.47,"end":7035.55},{"text":"the","start":7035.55,"end":7035.63},{"text":"brackets","start":7035.63,"end":7036.27},{"text":"and","start":7036.59,"end":7036.99},{"text":"it","start":7036.99,"end":7037.31},{"text":"remains","start":7037.31,"end":7038.11},{"text":"as","start":7038.11,"end":7038.27},{"text":"is.","start":7038.27,"end":7038.51}]},{"text":"But I thought to just clarify a point, I think there was a proposal on the table to also amend the definition of international traffic to include a mention of the transport of mail, livestock, goods.","start":7038.95,"end":7050.27,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. 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And I had a little bit of the same ideas, actually, and I was looking and perhaps just to come back to that point, because I think, you know, you're right, if you're going to accept the exception in Article 8, then you need to be clear on how we're going to define it.","start":7064.31,"end":7086.23,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. 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yes, lots to think about.","start":7451.99,"end":7455.19,"topics":[],"words":[{"text":"So,","start":7451.99,"end":7452.63},{"text":"yes,","start":7453.43,"end":7453.91},{"text":"lots","start":7453.99,"end":7454.35},{"text":"to","start":7454.35,"end":7454.47},{"text":"think","start":7454.47,"end":7454.71},{"text":"about.","start":7454.71,"end":7455.19}]},{"text":"We now have IATA.","start":7455.59,"end":7457.31,"topics":[],"words":[{"text":"We","start":7455.59,"end":7455.87},{"text":"now","start":7455.87,"end":7456.23},{"text":"have","start":7456.23,"end":7456.63},{"text":"IATA.","start":7456.79,"end":7457.31}]},{"text":"Please go ahead and perhaps you can help us a little bit on the technical issues 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all the parties for the work on the current draft, precisely for the opportunity to comment on this very important article for 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IATA strongly supports the retention of Article 8.","start":7482.15,"end":7485.95,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"which","start":7482.15,"end":7482.51},{"text":"IATA","start":7482.55,"end":7483.07},{"text":"strongly","start":7483.07,"end":7483.39},{"text":"supports","start":7483.39,"end":7484.03},{"text":"the","start":7484.19,"end":7484.35},{"text":"retention","start":7484.35,"end":7484.83},{"text":"of","start":7484.83,"end":7484.91},{"text":"Article","start":7484.91,"end":7485.39},{"text":"8.","start":7485.47,"end":7485.95}]},{"text":"International aviation presents a particular challenge for the allocation of taxing rights.","start":7486.67,"end":7490.43,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. 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Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"The","start":7496.51,"end":7496.63},{"text":"existing","start":7496.63,"end":7497.11},{"text":"aviation","start":7497.11,"end":7497.47},{"text":"taxation","start":7497.47,"end":7497.99},{"text":"framework","start":7497.99,"end":7498.51},{"text":"arose","start":7498.67,"end":7499.23},{"text":"as","start":7499.23,"end":7499.39},{"text":"a","start":7499.39,"end":7499.43},{"text":"technical","start":7499.43,"end":7499.91},{"text":"solution","start":7499.91,"end":7500.43},{"text":"to","start":7500.91,"end":7500.99},{"text":"precisely","start":7500.99,"end":7501.71},{"text":"address","start":7502.11,"end":7502.39},{"text":"this","start":7502.39,"end":7502.55},{"text":"problem.","start":7502.55,"end":7502.99}]},{"text":"How to allocate taxing rights fairly and effectively without exposing the same international operation to multiple competing claims.","start":7503.39,"end":7511.23,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. 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Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"As","start":7511.75,"end":7511.83},{"text":"IATA","start":7511.99,"end":7512.59},{"text":"has","start":7512.59,"end":7512.71},{"text":"previously","start":7512.71,"end":7513.07},{"text":"explained,","start":7513.07,"end":7513.67},{"text":"this","start":7513.75,"end":7513.99},{"text":"framework","start":7513.99,"end":7514.43},{"text":"was","start":7514.43,"end":7514.63},{"text":"developed","start":7514.63,"end":7514.99},{"text":"through","start":7514.99,"end":7515.11},{"text":"ICAO,","start":7515.11,"end":7515.67},{"text":"the","start":7516.07,"end":7516.19},{"text":"United","start":7516.19,"end":7516.59},{"text":"Nations","start":7516.59,"end":7516.99},{"text":"specialized","start":7516.99,"end":7517.43},{"text":"agency","start":7517.43,"end":7517.91},{"text":"for","start":7517.91,"end":7518.07},{"text":"international","start":7518.07,"end":7518.63},{"text":"civil","start":7518.63,"end":7518.87},{"text":"aviation,","start":7518.87,"end":7519.43},{"text":"whose","start":7519.83,"end":7520.15},{"text":"193","start":7520.31,"end":7521.27},{"text":"member","start":7521.27,"end":7521.55},{"text":"states","start":7521.55,"end":7521.95},{"text":"have","start":7521.95,"end":7522.07},{"text":"collectively","start":7522.07,"end":7522.71},{"text":"saved","start":7522.71,"end":7523.19},{"text":"international","start":7523.19,"end":7523.79},{"text":"policies","start":7523.79,"end":7524.23},{"text":"on","start":7524.23,"end":7524.31},{"text":"the","start":7524.31,"end":7524.39},{"text":"taxation","start":7524.39,"end":7524.95},{"text":"of","start":7525.31,"end":7525.43},{"text":"air","start":7525.43,"end":7525.55},{"text":"transport","start":7525.55,"end":7526.15},{"text":"over","start":7526.39,"end":7526.71},{"text":"many","start":7526.71,"end":7526.95},{"text":"decades","start":7526.95,"end":7527.51},{"text":"and","start":7527.51,"end":7527.67},{"text":"reflected","start":7527.67,"end":7528.07},{"text":"them","start":7528.07,"end":7528.47},{"text":"in","start":7528.71,"end":7528.87},{"text":"longstanding","start":7528.87,"end":7529.47},{"text":"international","start":7529.47,"end":7530.03},{"text":"practice.","start":7530.03,"end":7530.63}]},{"text":"Article 8, therefore, does not create a new solution for aviation.","start":7531.35,"end":7534.79,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. 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Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"We","start":7544.39,"end":7544.55},{"text":"recognize","start":7544.55,"end":7545.19},{"text":"that","start":7545.19,"end":7545.35},{"text":"Article","start":7545.35,"end":7545.75},{"text":"10","start":7545.75,"end":7546.07},{"text":"provides","start":7546.07,"end":7546.47},{"text":"an","start":7546.47,"end":7546.55},{"text":"important","start":7546.55,"end":7546.99},{"text":"mechanism","start":7546.99,"end":7547.59},{"text":"for","start":7547.59,"end":7547.83},{"text":"relieving","start":7547.83,"end":7548.15},{"text":"double","start":7548.15,"end":7548.39},{"text":"taxation,","start":7548.39,"end":7548.95},{"text":"but","start":7549.59,"end":7549.75},{"text":"Article","start":7549.75,"end":7550.15},{"text":"10","start":7550.15,"end":7550.35},{"text":"operates","start":7550.35,"end":7550.71},{"text":"only","start":7550.71,"end":7551.03},{"text":"after","start":7551.03,"end":7551.27},{"text":"the","start":7551.27,"end":7551.35},{"text":"protocol","start":7551.35,"end":7551.75},{"text":"has","start":7551.75,"end":7551.95},{"text":"already","start":7551.95,"end":7552.27},{"text":"allocated","start":7552.27,"end":7552.75},{"text":"taxing","start":7552.75,"end":7553.11},{"text":"rights.","start":7553.11,"end":7553.51}]},{"text":"Article 8 addresses the logical prior question, whether income from international traffic should be subject to those allocation rules at all.","start":7554.07,"end":7561.51,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"Article","start":7554.07,"end":7554.47},{"text":"8","start":7554.55,"end":7554.87},{"text":"addresses","start":7554.95,"end":7555.39},{"text":"the","start":7555.39,"end":7555.51},{"text":"logical","start":7555.51,"end":7555.91},{"text":"prior","start":7555.91,"end":7556.23},{"text":"question,","start":7556.23,"end":7556.71},{"text":"whether","start":7557.15,"end":7557.51},{"text":"income","start":7557.51,"end":7557.95},{"text":"from","start":7557.95,"end":7558.15},{"text":"international","start":7558.15,"end":7558.63},{"text":"traffic","start":7558.63,"end":7559.11},{"text":"should","start":7559.39,"end":7559.55},{"text":"be","start":7559.55,"end":7559.67},{"text":"subject","start":7559.67,"end":7560.11},{"text":"to","start":7560.11,"end":7560.19},{"text":"those","start":7560.19,"end":7560.39},{"text":"allocation","start":7560.39,"end":7560.83},{"text":"rules","start":7560.83,"end":7561.11},{"text":"at","start":7561.11,"end":7561.35},{"text":"all.","start":7561.35,"end":7561.51}]},{"text":"A foreign tax credit, even if where it fully relieves double taxation, is therefore not equivalent to preserving an established allocation of taxing rights from the outset.","start":7562.35,"end":7571.63,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"A","start":7562.35,"end":7562.43},{"text":"foreign","start":7562.43,"end":7562.71},{"text":"tax","start":7562.71,"end":7562.95},{"text":"credit,","start":7562.95,"end":7563.47},{"text":"even","start":7563.55,"end":7563.79},{"text":"if","start":7563.79,"end":7564.03},{"text":"where","start":7564.03,"end":7564.35},{"text":"it","start":7564.43,"end":7564.55},{"text":"fully","start":7564.55,"end":7564.87},{"text":"relieves","start":7564.87,"end":7565.19},{"text":"double","start":7565.19,"end":7565.47},{"text":"taxation,","start":7565.47,"end":7566.03},{"text":"is","start":7566.43,"end":7566.59},{"text":"therefore","start":7566.59,"end":7566.99},{"text":"not","start":7566.99,"end":7567.23},{"text":"equivalent","start":7567.23,"end":7567.83},{"text":"to","start":7567.83,"end":7567.95},{"text":"preserving","start":7567.95,"end":7568.43},{"text":"an","start":7568.43,"end":7568.55},{"text":"established","start":7568.55,"end":7569.11},{"text":"allocation","start":7569.11,"end":7569.79},{"text":"of","start":7569.79,"end":7569.95},{"text":"taxing","start":7569.95,"end":7570.27},{"text":"rights","start":7570.27,"end":7570.59},{"text":"from","start":7570.83,"end":7570.99},{"text":"the","start":7570.99,"end":7571.11},{"text":"outset.","start":7571.11,"end":7571.63}]},{"text":"It still requires taxpayers to navigate multiple taxing claims and the associated compliance and interpretative uncertainty.","start":7572.11,"end":7578.99,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"It","start":7572.11,"end":7572.27},{"text":"still","start":7572.27,"end":7572.51},{"text":"requires","start":7572.51,"end":7573.07},{"text":"taxpayers","start":7573.07,"end":7573.63},{"text":"to","start":7573.63,"end":7573.75},{"text":"navigate","start":7573.75,"end":7574.19},{"text":"multiple","start":7574.19,"end":7574.75},{"text":"taxing","start":7574.75,"end":7575.07},{"text":"claims","start":7575.07,"end":7575.55},{"text":"and","start":7575.87,"end":7576.07},{"text":"the","start":7576.07,"end":7576.15},{"text":"associated","start":7576.15,"end":7576.59},{"text":"compliance","start":7576.59,"end":7577.23},{"text":"and","start":7577.39,"end":7577.55},{"text":"interpretative","start":7577.55,"end":7578.27},{"text":"uncertainty.","start":7578.27,"end":7578.99}]},{"text":"More fundamentally, creating additional source-based taxing rights does not necessarily produce a fairer allocation on international aviation because a single integrated air service may have genuine connections with several jurisdictions multiple source-based claims may arise in respect of the same operation.","start":7579.95,"end":7595.35,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. 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Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"In","start":7602.75,"end":7602.83},{"text":"international","start":7603.35,"end":7604.03},{"text":"aviation,","start":7604.03,"end":7604.55},{"text":"taxation","start":7604.55,"end":7605.11},{"text":"cannot","start":7605.11,"end":7605.51},{"text":"be","start":7605.51,"end":7605.59},{"text":"viewed","start":7605.59,"end":7605.99},{"text":"entirely","start":7605.99,"end":7606.47},{"text":"separately","start":7606.47,"end":7606.95},{"text":"from","start":7606.95,"end":7607.19},{"text":"connectivity.","start":7607.19,"end":7607.75}]},{"text":"For states that rely on international aviation to support trade, tourism, and economic development, the benefits of additional taxing rights need to be considered alongside their potential impact on connectivity.","start":7608.47,"end":7619.67,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"For","start":7608.47,"end":7608.71},{"text":"states","start":7608.71,"end":7609.19},{"text":"that","start":7609.19,"end":7609.35},{"text":"rely","start":7609.35,"end":7609.67},{"text":"on","start":7609.67,"end":7609.79},{"text":"international","start":7609.79,"end":7610.43},{"text":"aviation","start":7610.43,"end":7610.87},{"text":"to","start":7610.87,"end":7610.95},{"text":"support","start":7610.95,"end":7611.39},{"text":"trade,","start":7611.39,"end":7611.75},{"text":"tourism,","start":7612.07,"end":7612.63},{"text":"and","start":7612.79,"end":7612.95},{"text":"economic","start":7612.95,"end":7613.31},{"text":"development,","start":7613.31,"end":7613.91},{"text":"the","start":7614.23,"end":7614.39},{"text":"benefits","start":7614.39,"end":7614.87},{"text":"of","start":7614.91,"end":7614.99},{"text":"additional","start":7614.99,"end":7615.43},{"text":"taxing","start":7615.43,"end":7615.75},{"text":"rights","start":7615.75,"end":7616.15},{"text":"need","start":7616.15,"end":7616.43},{"text":"to","start":7616.43,"end":7616.51},{"text":"be","start":7616.51,"end":7616.63},{"text":"considered","start":7616.63,"end":7617.03},{"text":"alongside","start":7617.03,"end":7617.47},{"text":"their","start":7617.47,"end":7617.59},{"text":"potential","start":7617.59,"end":7618.15},{"text":"impact","start":7618.39,"end":7618.87},{"text":"on","start":7618.87,"end":7619.03},{"text":"connectivity.","start":7619.03,"end":7619.67}]},{"text":"Given the thin margins on which many international air services operate, cumulative tax and compliance costs can affect route viability, particularly on marginal routes and in markets where connectivity is already limited.","start":7620.47,"end":7632.63,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"Given","start":7620.47,"end":7620.79},{"text":"the","start":7620.79,"end":7620.87},{"text":"thin","start":7620.87,"end":7621.03},{"text":"margins","start":7621.03,"end":7621.47},{"text":"on","start":7621.47,"end":7621.55},{"text":"which","start":7621.55,"end":7621.75},{"text":"many","start":7621.75,"end":7622.03},{"text":"international","start":7622.03,"end":7622.63},{"text":"air","start":7622.63,"end":7622.87},{"text":"services","start":7622.87,"end":7623.35},{"text":"operate,","start":7623.35,"end":7623.83},{"text":"cumulative","start":7624.27,"end":7624.79},{"text":"tax","start":7624.79,"end":7625.11},{"text":"and","start":7625.11,"end":7625.23},{"text":"compliance","start":7625.23,"end":7625.67},{"text":"costs","start":7625.67,"end":7626.15},{"text":"can","start":7626.23,"end":7626.51},{"text":"affect","start":7626.51,"end":7626.95},{"text":"route","start":7626.95,"end":7627.27},{"text":"viability,","start":7627.27,"end":7627.91},{"text":"particularly","start":7628.31,"end":7629.03},{"text":"on","start":7629.07,"end":7629.19},{"text":"marginal","start":7629.19,"end":7629.59},{"text":"routes","start":7629.59,"end":7629.95},{"text":"and","start":7629.95,"end":7630.07},{"text":"in","start":7630.07,"end":7630.15},{"text":"markets","start":7630.15,"end":7630.59},{"text":"where","start":7630.59,"end":7630.79},{"text":"connectivity","start":7630.79,"end":7631.55},{"text":"is","start":7631.55,"end":7631.63},{"text":"already","start":7631.63,"end":7632.07},{"text":"limited.","start":7632.07,"end":7632.63}]},{"text":"Article 8 is therefore not about whether international aviation should be taxed, which is already the case.","start":7633.59,"end":7638.95,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"Article","start":7633.59,"end":7633.99},{"text":"8","start":7633.99,"end":7634.23},{"text":"is","start":7634.23,"end":7634.47},{"text":"therefore","start":7634.47,"end":7634.87},{"text":"not","start":7634.87,"end":7635.11},{"text":"about","start":7635.11,"end":7635.31},{"text":"whether","start":7635.31,"end":7635.67},{"text":"international","start":7635.67,"end":7636.23},{"text":"aviation","start":7636.23,"end":7636.55},{"text":"should","start":7636.59,"end":7636.71},{"text":"be","start":7636.71,"end":7636.87},{"text":"taxed,","start":7636.87,"end":7637.35},{"text":"which","start":7637.55,"end":7637.91},{"text":"is","start":7637.91,"end":7638.15},{"text":"already","start":7638.15,"end":7638.47},{"text":"the","start":7638.47,"end":7638.55},{"text":"case.","start":7638.55,"end":7638.95}]},{"text":"It is about where the taxing rights over an inherently international activity should lie and ensuring that the allocation of those rights remains clear, workable and does not undermine connectivity.","start":7639.43,"end":7649.99,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"It","start":7639.43,"end":7639.59},{"text":"is","start":7639.59,"end":7639.75},{"text":"about","start":7639.75,"end":7639.99},{"text":"where","start":7639.99,"end":7640.23},{"text":"the","start":7640.23,"end":7640.31},{"text":"taxing","start":7640.31,"end":7640.71},{"text":"rights","start":7640.71,"end":7641.03},{"text":"over","start":7641.03,"end":7641.31},{"text":"an","start":7641.31,"end":7641.43},{"text":"inherently","start":7641.43,"end":7642.07},{"text":"international","start":7642.07,"end":7642.63},{"text":"activity","start":7642.63,"end":7643.19},{"text":"should","start":7643.43,"end":7643.75},{"text":"lie","start":7643.75,"end":7644.07},{"text":"and","start":7644.63,"end":7644.83},{"text":"ensuring","start":7644.83,"end":7645.31},{"text":"that","start":7645.31,"end":7645.47},{"text":"the","start":7645.47,"end":7645.55},{"text":"allocation","start":7645.55,"end":7646.03},{"text":"of","start":7646.03,"end":7646.15},{"text":"those","start":7646.15,"end":7646.31},{"text":"rights","start":7646.31,"end":7646.63},{"text":"remains","start":7646.63,"end":7646.95},{"text":"clear,","start":7646.95,"end":7647.43},{"text":"workable","start":7647.67,"end":7648.31},{"text":"and","start":7648.39,"end":7648.55},{"text":"does","start":7648.55,"end":7648.71},{"text":"not","start":7648.71,"end":7648.95},{"text":"undermine","start":7648.95,"end":7649.35},{"text":"connectivity.","start":7649.35,"end":7649.99}]},{"text":"For these legal, economic and operational reasons, IATA respectfully urges the member states to retain Article 8. I thank you, Ms. Koulidou.","start":7650.87,"end":7659.23,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"For","start":7650.87,"end":7651.11},{"text":"these","start":7651.11,"end":7651.27},{"text":"legal,","start":7651.27,"end":7651.75},{"text":"economic","start":7651.79,"end":7652.39},{"text":"and","start":7652.39,"end":7652.51},{"text":"operational","start":7652.51,"end":7652.95},{"text":"reasons,","start":7652.95,"end":7653.51},{"text":"IATA","start":7653.75,"end":7654.27},{"text":"respectfully","start":7654.27,"end":7654.95},{"text":"urges","start":7654.95,"end":7655.27},{"text":"the","start":7655.27,"end":7655.39},{"text":"member","start":7655.39,"end":7655.67},{"text":"states","start":7655.67,"end":7656.07},{"text":"to","start":7656.07,"end":7656.23},{"text":"retain","start":7656.23,"end":7656.63},{"text":"Article","start":7656.63,"end":7657.11},{"text":"8.","start":7657.11,"end":7657.51},{"text":"I","start":7658.15,"end":7658.31},{"text":"thank","start":7658.31,"end":7658.55},{"text":"you,","start":7658.55,"end":7658.63},{"text":"Ms.","start":7658.63,"end":7658.87},{"text":"Koulidou.","start":7658.87,"end":7659.23}]}]}],"speaker":{"name":null,"affiliation":"IATA","affiliation_full":"IATA","group":null,"function":"Representative"}},{"statement_number":87,"start":7660.71,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=7661","paragraphs":[{"sentences":[{"text":"Thank you very much, IATA.","start":7660.71,"end":7662.11,"topics":[],"words":[{"text":"Thank","start":7660.71,"end":7660.95},{"text":"you","start":7660.95,"end":7661.03},{"text":"very","start":7661.03,"end":7661.27},{"text":"much,","start":7661.27,"end":7661.51},{"text":"IATA.","start":7661.51,"end":7662.11}]},{"text":"And we now have BCAS.","start":7664.87,"end":7667.67,"topics":[],"words":[{"text":"And","start":7664.87,"end":7665.27},{"text":"we","start":7665.27,"end":7665.43},{"text":"now","start":7665.43,"end":7665.75},{"text":"have","start":7665.75,"end":7666.23},{"text":"BCAS.","start":7666.31,"end":7667.67}]},{"text":"Please go ahead, Rahul.","start":7667.67,"end":7669.03,"topics":[],"words":[{"text":"Please","start":7667.67,"end":7667.99},{"text":"go","start":7667.99,"end":7668.19},{"text":"ahead,","start":7668.19,"end":7668.63},{"text":"Rahul.","start":7668.63,"end":7669.03}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":88,"start":7671.43,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=7672","paragraphs":[{"sentences":[{"text":"Thank you, Koulidou.","start":7671.43,"end":7672.07,"topics":[],"words":[{"text":"Thank","start":7671.43,"end":7671.59},{"text":"you,","start":7671.59,"end":7671.67},{"text":"Koulidou.","start":7671.67,"end":7672.07}]},{"text":"It appears that Article 9 of the protocol corresponds to Article 7 of the bilateral tax treaties.","start":7672.79,"end":7677.31,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"It","start":7672.79,"end":7672.87},{"text":"appears","start":7672.87,"end":7673.23},{"text":"that","start":7673.23,"end":7673.39},{"text":"Article","start":7673.39,"end":7673.75},{"text":"9","start":7673.75,"end":7673.95},{"text":"of","start":7673.95,"end":7674.03},{"text":"the","start":7674.03,"end":7674.15},{"text":"protocol","start":7674.15,"end":7674.67},{"text":"corresponds","start":7674.67,"end":7675.19},{"text":"to","start":7675.19,"end":7675.27},{"text":"Article","start":7675.27,"end":7675.59},{"text":"7","start":7675.59,"end":7675.95},{"text":"of","start":7675.95,"end":7676.11},{"text":"the","start":7676.11,"end":7676.19},{"text":"bilateral","start":7676.19,"end":7676.63},{"text":"tax","start":7676.63,"end":7676.83},{"text":"treaties.","start":7676.83,"end":7677.31}]},{"text":"Article 9 does not give taxing rights to the country of residence.","start":7677.63,"end":7681.23,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Article","start":7677.63,"end":7678.11},{"text":"9","start":7678.11,"end":7678.43},{"text":"does","start":7678.43,"end":7678.67},{"text":"not","start":7678.67,"end":7679.03},{"text":"give","start":7679.03,"end":7679.15},{"text":"taxing","start":7679.15,"end":7679.55},{"text":"rights","start":7679.55,"end":7679.79},{"text":"to","start":7679.79,"end":7679.95},{"text":"the","start":7679.95,"end":7680.11},{"text":"country","start":7680.11,"end":7680.47},{"text":"of","start":7680.47,"end":7680.59},{"text":"residence.","start":7680.59,"end":7681.23}]},{"text":"I'm not sure whether this is intentional.","start":7683.87,"end":7686.19,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"I'm","start":7683.87,"end":7684.07},{"text":"not","start":7684.07,"end":7684.19},{"text":"sure","start":7684.19,"end":7684.39},{"text":"whether","start":7684.39,"end":7684.67},{"text":"this","start":7684.67,"end":7684.91},{"text":"is","start":7684.91,"end":7685.15},{"text":"intentional.","start":7685.55,"end":7686.19}]},{"text":"Unlike Article 7 of the UN model, Article 9 does not specifically provide for deduction for expenses.","start":7687.23,"end":7693.07,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Unlike","start":7687.23,"end":7687.79},{"text":"Article","start":7687.79,"end":7688.11},{"text":"7","start":7688.11,"end":7688.43},{"text":"of","start":7688.43,"end":7688.51},{"text":"the","start":7688.51,"end":7688.63},{"text":"UN","start":7688.63,"end":7688.91},{"text":"model,","start":7688.91,"end":7689.23},{"text":"Article","start":7689.31,"end":7689.67},{"text":"9","start":7689.67,"end":7689.95},{"text":"does","start":7689.95,"end":7690.27},{"text":"not","start":7690.27,"end":7690.47},{"text":"specifically","start":7690.47,"end":7690.99},{"text":"provide","start":7690.99,"end":7691.47},{"text":"for","start":7691.71,"end":7691.87},{"text":"deduction","start":7691.87,"end":7692.23},{"text":"for","start":7692.23,"end":7692.35},{"text":"expenses.","start":7692.35,"end":7693.07}]},{"text":"It uses the word profits and that would ordinarily mean amount determined after deduction for expenses.","start":7693.43,"end":7699.27,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"It","start":7693.43,"end":7693.67},{"text":"uses","start":7693.67,"end":7693.99},{"text":"the","start":7693.99,"end":7694.07},{"text":"word","start":7694.07,"end":7694.31},{"text":"profits","start":7694.31,"end":7694.87},{"text":"and","start":7695.11,"end":7695.39},{"text":"that","start":7695.39,"end":7695.59},{"text":"would","start":7695.59,"end":7695.75},{"text":"ordinarily","start":7695.75,"end":7696.47},{"text":"mean","start":7696.47,"end":7696.87},{"text":"amount","start":7697.11,"end":7697.47},{"text":"determined","start":7697.47,"end":7697.91},{"text":"after","start":7697.91,"end":7698.11},{"text":"deduction","start":7698.11,"end":7698.47},{"text":"for","start":7698.47,"end":7698.63},{"text":"expenses.","start":7698.63,"end":7699.27}]},{"text":"The intention appears that the profit should be determined as per the domestic law of the source country.","start":7699.59,"end":7705.03,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"The","start":7699.59,"end":7699.79},{"text":"intention","start":7699.79,"end":7700.31},{"text":"appears","start":7700.31,"end":7700.95},{"text":"that","start":7701.19,"end":7701.35},{"text":"the","start":7701.35,"end":7701.43},{"text":"profit","start":7701.43,"end":7701.87},{"text":"should","start":7701.87,"end":7702.07},{"text":"be","start":7702.07,"end":7702.15},{"text":"determined","start":7702.15,"end":7702.63},{"text":"as","start":7702.63,"end":7702.87},{"text":"per","start":7702.87,"end":7703.03},{"text":"the","start":7703.03,"end":7703.11},{"text":"domestic","start":7703.11,"end":7703.59},{"text":"law","start":7703.59,"end":7703.83},{"text":"of","start":7704.07,"end":7704.19},{"text":"the","start":7704.19,"end":7704.27},{"text":"source","start":7704.27,"end":7704.55},{"text":"country.","start":7704.55,"end":7705.03}]},{"text":"Article nine also does not have a specific reference to ALP requirements, so I believe the transfer pricing as per the domestic law could be applicable.","start":7706.23,"end":7713.35,"topics":[{"key":"transfer-pricing-rules","label":"Transfer Pricing and Special Relationship Rules","description":"Several statements questioned how arm's-length and special-relationship provisions would work in practice, especially under gross-basis withholding regimes. Concerns included administrative complexity, the need for transfer pricing expertise, and whether smaller jurisdictions could realistically enforce these rules."},{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Article","start":7706.23,"end":7706.71},{"text":"nine","start":7706.71,"end":7707.11},{"text":"also","start":7707.11,"end":7707.51},{"text":"does","start":7707.51,"end":7707.71},{"text":"not","start":7707.71,"end":7707.87},{"text":"have","start":7707.87,"end":7707.99},{"text":"a","start":7707.99,"end":7708.03},{"text":"specific","start":7708.03,"end":7708.47},{"text":"reference","start":7708.47,"end":7708.87},{"text":"to","start":7708.87,"end":7709.03},{"text":"ALP","start":7709.03,"end":7709.35},{"text":"requirements,","start":7709.35,"end":7709.99},{"text":"so","start":7710.23,"end":7710.47},{"text":"I","start":7710.47,"end":7710.55},{"text":"believe","start":7710.55,"end":7710.87},{"text":"the","start":7710.87,"end":7710.95},{"text":"transfer","start":7710.95,"end":7711.31},{"text":"pricing","start":7711.31,"end":7711.59},{"text":"as","start":7711.67,"end":7711.75},{"text":"per","start":7711.75,"end":7711.91},{"text":"the","start":7711.91,"end":7711.99},{"text":"domestic","start":7711.99,"end":7712.35},{"text":"law","start":7712.35,"end":7712.47},{"text":"could","start":7712.47,"end":7712.63},{"text":"be","start":7712.63,"end":7712.75},{"text":"applicable.","start":7712.75,"end":7713.35}]},{"text":"Now the determination of profits as per the domestic law and application of arms and pricing could result in significant disputes.","start":7716.07,"end":7723.79,"topics":[{"key":"transfer-pricing-rules","label":"Transfer Pricing and Special Relationship Rules","description":"Several statements questioned how arm's-length and special-relationship provisions would work in practice, especially under gross-basis withholding regimes. Concerns included administrative complexity, the need for transfer pricing expertise, and whether smaller jurisdictions could realistically enforce these rules."},{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. 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Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"So","start":7748.47,"end":7748.55},{"text":"there's","start":7748.55,"end":7748.83},{"text":"an","start":7748.83,"end":7748.91},{"text":"inherent","start":7748.91,"end":7749.23},{"text":"formula.","start":7749.23,"end":7749.71}]},{"text":"In addition to that, do we need this words reasonable allocation?","start":7750.39,"end":7753.43,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. 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think some other members have raised the issue as well and your points are well taken.","start":7988.23,"end":7994.31,"topics":[],"words":[{"text":"I","start":7988.23,"end":7988.31},{"text":"think","start":7988.31,"end":7988.71},{"text":"some","start":7989.11,"end":7989.35},{"text":"other","start":7989.35,"end":7989.75},{"text":"members","start":7989.75,"end":7990.15},{"text":"have","start":7990.15,"end":7990.39},{"text":"raised","start":7990.79,"end":7991.15},{"text":"the","start":7991.15,"end":7991.23},{"text":"issue","start":7991.23,"end":7991.51},{"text":"as","start":7991.51,"end":7991.59},{"text":"well","start":7991.59,"end":7991.91},{"text":"and","start":7991.91,"end":7992.31},{"text":"your","start":7992.95,"end":7993.11},{"text":"points","start":7993.11,"end":7993.51},{"text":"are","start":7993.51,"end":7993.59},{"text":"well","start":7993.59,"end":7993.83},{"text":"taken.","start":7993.83,"end":7994.31}]},{"text":"Thank 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Co-Lead.","start":7999.23,"end":8001.03,"topics":[],"words":[{"text":"Thank","start":7999.23,"end":7999.35},{"text":"you","start":7999.35,"end":7999.43},{"text":"so","start":7999.43,"end":7999.59},{"text":"much,","start":7999.59,"end":7999.71},{"text":"Madam","start":7999.71,"end":8000.15},{"text":"Co-Lead.","start":8000.19,"end":8001.03}]},{"text":"I want to begin by just thanking you for this text and also just to record our support for the intervention that was made by the distinguished delegate from Nigeria on behalf of the Africa 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also want to support the comments that came from the distinguished delegate from Kenya.","start":8023.51,"end":8030.43,"topics":[],"words":[{"text":"And","start":8023.51,"end":8023.75},{"text":"also","start":8023.75,"end":8024.03},{"text":"want","start":8024.03,"end":8024.35},{"text":"to","start":8024.35,"end":8024.43},{"text":"support","start":8024.43,"end":8024.87},{"text":"the","start":8024.87,"end":8025.07},{"text":"comments","start":8025.11,"end":8025.75},{"text":"that","start":8025.91,"end":8026.15},{"text":"came","start":8026.15,"end":8026.47},{"text":"from","start":8026.47,"end":8026.95},{"text":"the","start":8027.35,"end":8027.47},{"text":"distinguished","start":8027.75,"end":8028.27},{"text":"delegate","start":8028.27,"end":8028.87},{"text":"from","start":8029.63,"end":8029.95},{"text":"Kenya.","start":8029.95,"end":8030.43}]},{"text":"But maybe just to add on to what was presented on behalf of Africa Group, I think we just wanted some clarity, particularly on paragraph 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just wondering whether indeed this particular paragraph is sitting well under this article.","start":8045.15,"end":8053.71,"topics":[],"words":[{"text":"I'm","start":8045.15,"end":8045.35},{"text":"just","start":8045.35,"end":8045.55},{"text":"wondering","start":8045.55,"end":8046.11},{"text":"whether","start":8046.11,"end":8046.59},{"text":"indeed","start":8046.59,"end":8047.31},{"text":"this","start":8048.03,"end":8048.27},{"text":"particular","start":8048.27,"end":8049.15},{"text":"paragraph","start":8049.31,"end":8049.95},{"text":"is","start":8050.75,"end":8050.99},{"text":"sitting","start":8050.99,"end":8051.39},{"text":"well","start":8051.39,"end":8051.87},{"text":"under","start":8052.63,"end":8052.91},{"text":"this","start":8052.91,"end":8053.15},{"text":"article.","start":8053.19,"end":8053.71}]},{"text":"I think we are of a considered view that it might be contradictory because there is an elective mechanism provided perhaps under Article 5 as well as Article 6 under which, 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you for giving me the floor and for this draft.","start":8215.71,"end":8218.51,"topics":[],"words":[{"text":"Thank","start":8215.71,"end":8215.95},{"text":"you","start":8215.95,"end":8216.11},{"text":"for","start":8216.11,"end":8216.27},{"text":"giving","start":8216.27,"end":8216.55},{"text":"me","start":8216.55,"end":8216.83},{"text":"the","start":8216.83,"end":8216.95},{"text":"floor","start":8216.95,"end":8217.31},{"text":"and","start":8217.31,"end":8217.43},{"text":"for","start":8217.43,"end":8217.71},{"text":"this","start":8217.71,"end":8217.91},{"text":"draft.","start":8217.91,"end":8218.51}]},{"text":"I would like to make a brief remark on the exclusion of income from international transport from the scope of the protocol.","start":8218.99,"end":8224.99,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the 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Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"I","start":8218.99,"end":8219.07},{"text":"would","start":8219.07,"end":8219.19},{"text":"like","start":8219.19,"end":8219.39},{"text":"to","start":8219.39,"end":8219.47},{"text":"make","start":8219.47,"end":8219.63},{"text":"a","start":8219.63,"end":8219.71},{"text":"brief","start":8219.71,"end":8220.03},{"text":"remark","start":8220.03,"end":8220.43},{"text":"on","start":8220.43,"end":8220.51},{"text":"the","start":8220.51,"end":8220.63},{"text":"exclusion","start":8220.63,"end":8221.31},{"text":"of","start":8221.31,"end":8221.47},{"text":"income","start":8221.47,"end":8221.79},{"text":"from","start":8221.79,"end":8222.19},{"text":"international","start":8222.19,"end":8222.83},{"text":"transport","start":8222.83,"end":8223.47},{"text":"from","start":8223.47,"end":8223.79},{"text":"the","start":8223.79,"end":8223.91},{"text":"scope","start":8223.91,"end":8224.07},{"text":"of","start":8224.07,"end":8224.27},{"text":"the","start":8224.27,"end":8224.39},{"text":"protocol.","start":8224.39,"end":8224.99}]},{"text":"We have concerns about carving out shipping and air transport from the protocol scope.","start":8226.11,"end":8230.11,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}],"words":[{"text":"We","start":8226.11,"end":8226.23},{"text":"have","start":8226.23,"end":8226.43},{"text":"concerns","start":8226.43,"end":8226.95},{"text":"about","start":8226.95,"end":8227.19},{"text":"carving","start":8227.23,"end":8227.63},{"text":"out","start":8227.63,"end":8227.71},{"text":"shipping","start":8227.71,"end":8228.19},{"text":"and","start":8228.19,"end":8228.39},{"text":"air","start":8228.39,"end":8228.51},{"text":"transport","start":8228.51,"end":8228.99},{"text":"from","start":8228.99,"end":8229.19},{"text":"the","start":8229.23,"end":8229.31},{"text":"protocol","start":8229.31,"end":8229.71},{"text":"scope.","start":8229.71,"end":8230.11}]},{"text":"The framework convention's commitment to a fair allocation of taxing rights under Article 5 applies across all sectors, and we see no reason why transport should be treated differently.","start":8230.87,"end":8242.23,"topics":[{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. 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also represent Public Services International on the Civil Society Council of the Regional Platform for Tax Cooperation for Latin America and the Caribbean, the 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our first concern on Article 9 relates to the possibility of choosing the taxation method.","start":8402.11,"end":8409.95,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. 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we agree with previous interventions regarding the definition of enterprise And we would call for member states to refer explicitly to multinational groups as unitary 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this sense, we have a concern with the proposed non-discrimination principle, particularly the idea that cross-border service providers should not be treated less favorably than domestic This could constrain legitimate difference in the taxation of foreign and domestic companies, including measures designed rightfully to protect the domestic, domestic tax base, such as limitations in, on interest 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must therefore remain not only a revenue raising instrument, but also a legitimate tool of economic and industrial 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that, we call for the member states to ensure that this protocol preserves sufficient policy space for developing countries, with meaningful taxation at source and in market, appropriate nexus rules and a fair allocation for taxing rights.","start":8548.91,"end":8563.87,"topics":[{"key":"source-nexus-rules","label":"Source Nexus and Allocation Rules","description":"A major issue was how to determine the source state for service income, especially when services are delivered remotely or connected to multiple jurisdictions. 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thank you, Madam Khalid.","start":8563.87,"end":8565.27,"topics":[],"words":[{"text":"So","start":8563.87,"end":8563.99},{"text":"thank","start":8563.99,"end":8564.31},{"text":"you,","start":8564.31,"end":8564.47},{"text":"Madam","start":8564.47,"end":8564.87},{"text":"Khalid.","start":8564.87,"end":8565.27}]}]}],"speaker":{"name":null,"affiliation":"PSI","affiliation_full":"PSI","group":null,"function":"Representative"}},{"statement_number":97,"start":8566.55,"pageUrl":"/zh/asset/k1b/k1b98a9ma4?lang=en&t=8567","paragraphs":[{"sentences":[{"text":"Thank you for that input.","start":8566.55,"end":8568.07,"topics":[],"words":[{"text":"Thank","start":8566.55,"end":8566.83},{"text":"you","start":8566.83,"end":8566.95},{"text":"for","start":8566.95,"end":8567.07},{"text":"that","start":8567.07,"end":8567.35},{"text":"input.","start":8567.35,"end":8568.07}]},{"text":"That's very helpful and appreciate very much your participation 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Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Why","start":8637.43,"end":8637.75},{"text":"article","start":8637.75,"end":8638.19},{"text":"nine","start":8638.19,"end":8638.39},{"text":"receive","start":8638.39,"end":8638.79},{"text":"it","start":8638.79,"end":8639.03},{"text":"only","start":8639.03,"end":8639.35},{"text":"on","start":8639.35,"end":8639.43},{"text":"physical","start":8639.43,"end":8639.91},{"text":"presence,","start":8639.91,"end":8640.47},{"text":"physical","start":8640.87,"end":8641.31},{"text":"presence","start":8641.31,"end":8641.83},{"text":"is","start":8641.91,"end":8642.15},{"text":"not","start":8642.15,"end":8642.39},{"text":"defined.","start":8642.39,"end":8642.95}]},{"text":"and not all businesses are carried on using physical presence.","start":8643.55,"end":8646.95,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. 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Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"So","start":8647.35,"end":8647.67},{"text":"in","start":8647.67,"end":8647.91},{"text":"between","start":8647.91,"end":8648.55},{"text":"carries","start":8648.71,"end":8649.19},{"text":"on","start":8649.19,"end":8649.27},{"text":"the","start":8649.27,"end":8649.39},{"text":"business","start":8649.39,"end":8649.91},{"text":"and","start":8649.91,"end":8650.03},{"text":"physical","start":8650.03,"end":8650.39},{"text":"presence,","start":8650.39,"end":8650.83},{"text":"there's","start":8650.83,"end":8651.11},{"text":"a","start":8651.11,"end":8651.15},{"text":"crack","start":8651.15,"end":8651.51},{"text":"and","start":8651.95,"end":8652.15},{"text":"a","start":8652.15,"end":8652.19},{"text":"lot","start":8652.19,"end":8652.55},{"text":"of","start":8652.55,"end":8652.87},{"text":"revenues","start":8653.91,"end":8655.11},{"text":"will","start":8655.43,"end":8655.79},{"text":"be","start":8655.91,"end":8656.15},{"text":"leaking","start":8656.15,"end":8656.63},{"text":"through","start":8656.67,"end":8656.91},{"text":"those","start":8656.91,"end":8657.11},{"text":"cracks.","start":8657.11,"end":8657.59}]},{"text":"And the second element is that where there is no election, Article 9 supplies no attribution rules at all.","start":8658.07,"end":8665.19,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"And","start":8658.07,"end":8658.27},{"text":"the","start":8658.27,"end":8658.35},{"text":"second","start":8658.35,"end":8658.79},{"text":"element","start":8658.79,"end":8659.27},{"text":"is","start":8659.27,"end":8659.39},{"text":"that","start":8659.39,"end":8659.75},{"text":"where","start":8660.23,"end":8660.55},{"text":"there","start":8660.55,"end":8660.75},{"text":"is","start":8660.75,"end":8660.87},{"text":"no","start":8660.87,"end":8661.03},{"text":"election,","start":8661.03,"end":8661.67},{"text":"Article","start":8662.11,"end":8662.47},{"text":"9","start":8662.47,"end":8662.71},{"text":"supplies","start":8662.71,"end":8663.31},{"text":"no","start":8663.31,"end":8663.47},{"text":"attribution","start":8663.47,"end":8664.03},{"text":"rules","start":8664.03,"end":8664.47},{"text":"at","start":8664.71,"end":8664.87},{"text":"all.","start":8664.95,"end":8665.19}]},{"text":"Where there is election, Article 9 supplies a worldwide formula which we cannot compute.","start":8665.71,"end":8671.19,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Where","start":8665.71,"end":8666.07},{"text":"there","start":8666.07,"end":8666.23},{"text":"is","start":8666.23,"end":8666.47},{"text":"election,","start":8666.47,"end":8667.19},{"text":"Article","start":8667.67,"end":8667.99},{"text":"9","start":8667.99,"end":8668.23},{"text":"supplies","start":8668.23,"end":8668.87},{"text":"a","start":8668.87,"end":8668.91},{"text":"worldwide","start":8668.91,"end":8669.43},{"text":"formula","start":8669.43,"end":8669.87},{"text":"which","start":8669.87,"end":8670.15},{"text":"we","start":8670.15,"end":8670.23},{"text":"cannot","start":8670.23,"end":8670.63},{"text":"compute.","start":8670.63,"end":8671.19}]},{"text":"We cannot compute it because the element of information required to compute those worldwide formulas may depend on the other party.","start":8671.59,"end":8679.67,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"We","start":8671.59,"end":8671.75},{"text":"cannot","start":8671.75,"end":8672.07},{"text":"compute","start":8672.07,"end":8672.55},{"text":"it","start":8672.55,"end":8672.63},{"text":"because","start":8672.63,"end":8672.95},{"text":"the","start":8672.95,"end":8673.07},{"text":"element","start":8673.07,"end":8673.51},{"text":"of","start":8673.51,"end":8673.67},{"text":"information","start":8673.67,"end":8674.47},{"text":"required","start":8674.47,"end":8675.11},{"text":"to","start":8675.43,"end":8675.59},{"text":"compute","start":8675.59,"end":8676.03},{"text":"those","start":8676.03,"end":8676.31},{"text":"worldwide","start":8676.31,"end":8676.79},{"text":"formulas","start":8676.79,"end":8677.43},{"text":"may","start":8677.75,"end":8677.91},{"text":"depend","start":8677.91,"end":8678.47},{"text":"on","start":8678.47,"end":8678.71},{"text":"the","start":8678.87,"end":8678.95},{"text":"other","start":8678.95,"end":8679.15},{"text":"party.","start":8679.15,"end":8679.67}]},{"text":"And on Article 11, those parties are not obliged to supply those information.","start":8680.07,"end":8685.11,"topics":[],"words":[{"text":"And","start":8680.07,"end":8680.27},{"text":"on","start":8680.27,"end":8680.39},{"text":"Article","start":8680.47,"end":8680.91},{"text":"11,","start":8680.91,"end":8681.35},{"text":"those","start":8682.07,"end":8682.31},{"text":"parties","start":8682.31,"end":8682.79},{"text":"are","start":8682.79,"end":8682.87},{"text":"not","start":8682.87,"end":8683.11},{"text":"obliged","start":8683.11,"end":8683.55},{"text":"to","start":8683.55,"end":8683.63},{"text":"supply","start":8683.67,"end":8684.15},{"text":"those","start":8684.15,"end":8684.39},{"text":"information.","start":8684.39,"end":8685.11}]},{"text":"And that's a problem.","start":8685.95,"end":8687.03,"topics":[],"words":[{"text":"And","start":8685.95,"end":8686.11},{"text":"that's","start":8686.11,"end":8686.43},{"text":"a","start":8686.43,"end":8686.47},{"text":"problem.","start":8686.47,"end":8687.03}]},{"text":"Thirdly, paragraph two provides no clear definition for physical presence.","start":8687.19,"end":8692.55,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Thirdly,","start":8687.19,"end":8687.67},{"text":"paragraph","start":8687.75,"end":8688.31},{"text":"two","start":8688.31,"end":8688.71},{"text":"provides","start":8689.95,"end":8690.35},{"text":"no","start":8690.35,"end":8690.55},{"text":"clear","start":8690.55,"end":8690.83},{"text":"definition","start":8690.83,"end":8691.35},{"text":"for","start":8691.35,"end":8691.55},{"text":"physical","start":8691.55,"end":8691.99},{"text":"presence.","start":8691.99,"end":8692.55}]},{"text":"And we know that physical presence is not always equivalent of permanent establishment.","start":8692.55,"end":8698.07,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"And","start":8692.55,"end":8692.71},{"text":"we","start":8692.71,"end":8692.83},{"text":"know","start":8692.83,"end":8693.11},{"text":"that","start":8693.11,"end":8693.35},{"text":"physical","start":8693.35,"end":8693.71},{"text":"presence","start":8693.71,"end":8694.31},{"text":"is","start":8694.63,"end":8694.87},{"text":"not","start":8694.87,"end":8695.11},{"text":"always","start":8695.11,"end":8695.67},{"text":"equivalent","start":8695.67,"end":8696.39},{"text":"of","start":8696.39,"end":8696.55},{"text":"permanent","start":8696.55,"end":8697.15},{"text":"establishment.","start":8697.15,"end":8698.07}]},{"text":"This makes it very different from the articles that motivated it in the UN Convention, which appropriately anchors these conditionalities on fiscal presence and other elements.","start":8698.83,"end":8711.15,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"This","start":8698.83,"end":8699.23},{"text":"makes","start":8699.23,"end":8699.67},{"text":"it","start":8699.67,"end":8699.87},{"text":"very","start":8699.87,"end":8700.11},{"text":"different","start":8700.11,"end":8700.63},{"text":"from","start":8700.63,"end":8700.99},{"text":"the","start":8701.23,"end":8701.43},{"text":"articles","start":8701.47,"end":8702.11},{"text":"that","start":8702.43,"end":8702.67},{"text":"motivated","start":8702.67,"end":8703.39},{"text":"it","start":8703.39,"end":8703.55},{"text":"in","start":8703.55,"end":8703.71},{"text":"the","start":8703.71,"end":8703.83},{"text":"UN","start":8703.83,"end":8704.19},{"text":"Convention,","start":8704.19,"end":8704.91},{"text":"which","start":8705.23,"end":8705.71},{"text":"appropriately","start":8705.83,"end":8706.59},{"text":"anchors","start":8706.59,"end":8707.31},{"text":"these","start":8707.71,"end":8707.95},{"text":"conditionalities","start":8707.95,"end":8709.11},{"text":"on","start":8709.11,"end":8709.23},{"text":"fiscal","start":8709.23,"end":8709.63},{"text":"presence","start":8709.63,"end":8710.11},{"text":"and","start":8710.15,"end":8710.31},{"text":"other","start":8710.35,"end":8710.63},{"text":"elements.","start":8710.63,"end":8711.15}]},{"text":"Another fault, which is the fourth one, is paragraph three.","start":8711.63,"end":8715.23,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Another","start":8711.63,"end":8712.03},{"text":"fault,","start":8712.03,"end":8712.51},{"text":"which","start":8712.51,"end":8712.75},{"text":"is","start":8712.75,"end":8712.87},{"text":"the","start":8712.87,"end":8712.95},{"text":"fourth","start":8712.95,"end":8713.27},{"text":"one,","start":8713.31,"end":8713.63},{"text":"is","start":8713.95,"end":8714.19},{"text":"paragraph","start":8714.19,"end":8714.75},{"text":"three.","start":8714.75,"end":8715.23}]},{"text":"Paragraph three says that when element of profit is dealt with in other articles, this article will not affect it in any way.","start":8715.63,"end":8724.39,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Paragraph","start":8715.63,"end":8716.19},{"text":"three","start":8716.19,"end":8716.51},{"text":"says","start":8716.51,"end":8716.95},{"text":"that","start":8716.95,"end":8717.31},{"text":"when","start":8717.51,"end":8718.03},{"text":"element","start":8718.03,"end":8718.59},{"text":"of","start":8718.59,"end":8718.67},{"text":"profit","start":8718.67,"end":8719.31},{"text":"is","start":8719.55,"end":8719.71},{"text":"dealt","start":8719.71,"end":8720.03},{"text":"with","start":8720.03,"end":8720.19},{"text":"in","start":8720.27,"end":8720.43},{"text":"other","start":8720.43,"end":8720.83},{"text":"articles,","start":8720.83,"end":8721.47},{"text":"this","start":8721.99,"end":8722.31},{"text":"article","start":8722.31,"end":8722.79},{"text":"will","start":8722.79,"end":8722.95},{"text":"not","start":8722.95,"end":8723.19},{"text":"affect","start":8723.19,"end":8723.59},{"text":"it","start":8723.59,"end":8723.75},{"text":"in","start":8723.75,"end":8723.91},{"text":"any","start":8723.91,"end":8724.15},{"text":"way.","start":8724.15,"end":8724.39}]},{"text":"That is contradictory in itself and of course should be revisited.","start":8724.63,"end":8729.35,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"That","start":8724.63,"end":8724.95},{"text":"is","start":8724.95,"end":8725.19},{"text":"contradictory","start":8725.19,"end":8725.99},{"text":"in","start":8725.99,"end":8726.15},{"text":"itself","start":8726.15,"end":8726.79},{"text":"and","start":8726.87,"end":8727.11},{"text":"of","start":8727.15,"end":8727.35},{"text":"course","start":8727.35,"end":8727.63},{"text":"should","start":8727.63,"end":8727.75},{"text":"be","start":8727.75,"end":8727.87},{"text":"revisited.","start":8728.55,"end":8729.35}]},{"text":"We provided a few examples to the way forward.","start":8729.75,"end":8733.35,"topics":[],"words":[{"text":"We","start":8729.75,"end":8729.91},{"text":"provided","start":8729.91,"end":8730.59},{"text":"a","start":8730.59,"end":8730.63},{"text":"few","start":8730.71,"end":8731.19},{"text":"examples","start":8731.51,"end":8732.31},{"text":"to","start":8732.31,"end":8732.47},{"text":"the","start":8732.47,"end":8732.59},{"text":"way","start":8732.63,"end":8732.87},{"text":"forward.","start":8732.87,"end":8733.35}]},{"text":"One, we need to align the entry test with the exit test.","start":8733.67,"end":8736.87,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"One,","start":8733.67,"end":8734.07},{"text":"we","start":8734.07,"end":8734.23},{"text":"need","start":8734.23,"end":8734.43},{"text":"to","start":8734.43,"end":8734.51},{"text":"align","start":8734.51,"end":8734.87},{"text":"the","start":8734.87,"end":8734.99},{"text":"entry","start":8734.99,"end":8735.43},{"text":"test","start":8735.43,"end":8735.67},{"text":"with","start":8735.67,"end":8735.87},{"text":"the","start":8735.87,"end":8735.95},{"text":"exit","start":8736.07,"end":8736.59},{"text":"test.","start":8736.59,"end":8736.87}]},{"text":"Article 9.1 must receive income on the same trigger that Article 5.4, 6.6 and 7.4 uses to release it.","start":8737.31,"end":8746.07,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Article","start":8737.31,"end":8737.67},{"text":"9.1","start":8737.67,"end":8738.11},{"text":"must","start":8738.11,"end":8738.39},{"text":"receive","start":8738.39,"end":8738.71},{"text":"income","start":8738.71,"end":8739.11},{"text":"on","start":8739.11,"end":8739.19},{"text":"the","start":8739.19,"end":8739.31},{"text":"same","start":8739.31,"end":8739.75},{"text":"trigger","start":8740.31,"end":8740.87},{"text":"that","start":8740.95,"end":8741.27},{"text":"Article","start":8741.35,"end":8741.75},{"text":"5.4,","start":8741.75,"end":8742.39},{"text":"6.6","start":8742.71,"end":8744.23},{"text":"and","start":8744.23,"end":8744.39},{"text":"7.4","start":8744.39,"end":8744.99},{"text":"uses","start":8744.99,"end":8745.35},{"text":"to","start":8745.35,"end":8745.47},{"text":"release","start":8745.47,"end":8745.83},{"text":"it.","start":8745.83,"end":8746.07}]},{"text":"A permanent establishment or an article nine two, which is closely tied to economic connection with the relevant state.","start":8746.63,"end":8754.19,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"A","start":8746.63,"end":8746.67},{"text":"permanent","start":8746.67,"end":8747.15},{"text":"establishment","start":8747.15,"end":8748.03},{"text":"or","start":8748.03,"end":8748.23},{"text":"an","start":8748.23,"end":8748.39},{"text":"article","start":8748.39,"end":8748.91},{"text":"nine","start":8749.07,"end":8749.47},{"text":"two,","start":8749.47,"end":8749.67},{"text":"which","start":8749.67,"end":8750.03},{"text":"is","start":8750.03,"end":8750.35},{"text":"closely","start":8750.47,"end":8750.91},{"text":"tied","start":8750.91,"end":8751.31},{"text":"to","start":8751.31,"end":8751.55},{"text":"economic","start":8751.55,"end":8752.07},{"text":"connection","start":8752.07,"end":8752.67},{"text":"with","start":8752.99,"end":8753.19},{"text":"the","start":8753.19,"end":8753.27},{"text":"relevant","start":8753.27,"end":8753.83},{"text":"state.","start":8753.83,"end":8754.19}]},{"text":"Number two, we are suggesting that there should be added attribution rules.","start":8754.67,"end":8759.55,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Number","start":8754.67,"end":8754.99},{"text":"two,","start":8754.99,"end":8755.23},{"text":"we","start":8755.23,"end":8755.55},{"text":"are","start":8755.55,"end":8755.63},{"text":"suggesting","start":8755.79,"end":8756.43},{"text":"that","start":8756.43,"end":8756.67},{"text":"there","start":8756.67,"end":8756.87},{"text":"should","start":8756.87,"end":8757.15},{"text":"be","start":8757.15,"end":8757.39},{"text":"added","start":8757.95,"end":8758.35},{"text":"attribution","start":8758.35,"end":8759.07},{"text":"rules.","start":8759.07,"end":8759.55}]},{"text":"Article 9.1 currently says only as much as of them as derived from the provision of such services and stops there.","start":8760.03,"end":8767.31,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Article","start":8760.03,"end":8760.35},{"text":"9.1","start":8760.35,"end":8760.83},{"text":"currently","start":8760.83,"end":8761.31},{"text":"says","start":8761.31,"end":8761.79},{"text":"only","start":8761.79,"end":8762.19},{"text":"as","start":8762.19,"end":8762.43},{"text":"much","start":8762.43,"end":8762.75},{"text":"as","start":8762.75,"end":8762.99},{"text":"of","start":8762.99,"end":8763.15},{"text":"them","start":8763.15,"end":8763.39},{"text":"as","start":8763.39,"end":8763.63},{"text":"derived","start":8763.63,"end":8764.27},{"text":"from","start":8764.51,"end":8764.75},{"text":"the","start":8764.75,"end":8764.87},{"text":"provision","start":8764.87,"end":8765.47},{"text":"of","start":8765.47,"end":8765.55},{"text":"such","start":8765.55,"end":8765.79},{"text":"services","start":8765.79,"end":8766.43},{"text":"and","start":8766.63,"end":8766.75},{"text":"stops","start":8766.75,"end":8767.07},{"text":"there.","start":8767.07,"end":8767.31}]},{"text":"It needs a contract-based rule, an anti-fragmentation rule, and a presumptive percentage rule, which gives the sub-state an idea of what percentage to apply during the rule, when the rule is implemented.","start":8767.79,"end":8782.83,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. 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floor.","start":8837.19,"end":8837.91,"topics":[],"words":[{"text":"Thank","start":8837.19,"end":8837.31},{"text":"you","start":8837.31,"end":8837.43},{"text":"for","start":8837.43,"end":8837.55},{"text":"the","start":8837.55,"end":8837.63},{"text":"floor.","start":8837.63,"end":8837.91}]},{"text":"I'm delivering this intervention on behalf of the Financing for Development constituency of the United Nations Major Group for Children and Youth and the DM Young 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welcome the consideration of the Committee of Article 9 and its objective of establishing a net basis taxation mechanism for profits connected with the provision of services.","start":8845.07,"end":8853.95,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"We","start":8845.07,"end":8845.15},{"text":"welcome","start":8845.15,"end":8845.43},{"text":"the","start":8845.43,"end":8845.51},{"text":"consideration","start":8845.51,"end":8846.07},{"text":"of","start":8846.07,"end":8846.15},{"text":"the","start":8846.15,"end":8846.23},{"text":"Committee","start":8846.23,"end":8846.51},{"text":"of","start":8846.51,"end":8846.59},{"text":"Article","start":8846.59,"end":8846.99},{"text":"9","start":8846.99,"end":8847.23},{"text":"and","start":8847.23,"end":8847.43},{"text":"its","start":8847.43,"end":8847.55},{"text":"objective","start":8847.55,"end":8848.11},{"text":"of","start":8848.11,"end":8848.19},{"text":"establishing","start":8848.19,"end":8848.75},{"text":"a","start":8848.75,"end":8848.79},{"text":"net","start":8848.79,"end":8848.99},{"text":"basis","start":8848.99,"end":8849.35},{"text":"taxation","start":8849.35,"end":8850.11},{"text":"mechanism","start":8850.35,"end":8850.99},{"text":"for","start":8850.99,"end":8851.55},{"text":"profits","start":8851.55,"end":8852.03},{"text":"connected","start":8852.03,"end":8852.43},{"text":"with","start":8852.43,"end":8852.59},{"text":"the","start":8852.59,"end":8852.67},{"text":"provision","start":8852.67,"end":8853.23},{"text":"of","start":8853.23,"end":8853.31},{"text":"services.","start":8853.31,"end":8853.95}]},{"text":"We request several technical revisions to improve certainty, administratability, and consistency with the articles of the protocol.","start":8854.27,"end":8861.07,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. 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Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Paragraph","start":8861.63,"end":8861.99},{"text":"one","start":8861.99,"end":8862.31},{"text":"should","start":8862.31,"end":8862.63},{"text":"clarify","start":8862.63,"end":8863.35},{"text":"the","start":8863.35,"end":8863.43},{"text":"level","start":8863.43,"end":8863.91},{"text":"and","start":8863.91,"end":8864.19},{"text":"duration","start":8864.19,"end":8864.67},{"text":"of","start":8864.67,"end":8864.75},{"text":"physical","start":8864.75,"end":8865.11},{"text":"presence","start":8865.11,"end":8865.59},{"text":"required","start":8865.59,"end":8866.11},{"text":"to","start":8866.11,"end":8866.19},{"text":"establishing","start":8866.19,"end":8866.79},{"text":"taxing","start":8866.79,"end":8867.19},{"text":"rights.","start":8867.19,"end":8867.67}]},{"text":"As drafted, even a brief or incidental presence by an employee or agent could potentially trigger taxation.","start":8867.99,"end":8874.07,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"As","start":8867.99,"end":8868.43},{"text":"drafted,","start":8868.43,"end":8869.19},{"text":"even","start":8869.43,"end":8869.87},{"text":"a","start":8869.87,"end":8869.91},{"text":"brief","start":8869.91,"end":8870.31},{"text":"or","start":8870.31,"end":8870.47},{"text":"incidental","start":8870.47,"end":8870.95},{"text":"presence","start":8870.95,"end":8871.35},{"text":"by","start":8871.35,"end":8871.47},{"text":"an","start":8871.47,"end":8871.59},{"text":"employee","start":8871.59,"end":8871.91},{"text":"or","start":8871.91,"end":8872.07},{"text":"agent","start":8872.07,"end":8872.43},{"text":"could","start":8872.43,"end":8872.55},{"text":"potentially","start":8872.55,"end":8873.03},{"text":"trigger","start":8873.03,"end":8873.27},{"text":"taxation.","start":8873.27,"end":8874.07}]},{"text":"We recommend specifying whether minimum period, monetary, their sole or other materiality tests will apply and how intermittent or recurring periods of presence will be aggregated.","start":8874.31,"end":8886.23,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"We","start":8874.31,"end":8874.55},{"text":"recommend","start":8874.55,"end":8875.11},{"text":"specifying","start":8875.11,"end":8875.75},{"text":"whether","start":8875.75,"end":8875.99},{"text":"minimum","start":8875.99,"end":8876.31},{"text":"period,","start":8876.31,"end":8876.83},{"text":"monetary,","start":8876.83,"end":8877.35},{"text":"their","start":8877.35,"end":8877.67},{"text":"sole","start":8877.67,"end":8877.91},{"text":"or","start":8877.91,"end":8878.31},{"text":"other","start":8878.39,"end":8878.71},{"text":"materiality","start":8878.79,"end":8879.51},{"text":"tests","start":8879.51,"end":8879.83},{"text":"will","start":8880.15,"end":8880.43},{"text":"apply","start":8880.43,"end":8880.79},{"text":"and","start":8880.79,"end":8880.99},{"text":"how","start":8880.99,"end":8881.35},{"text":"intermittent","start":8881.43,"end":8882.87},{"text":"or","start":8882.87,"end":8883.31},{"text":"recurring","start":8883.31,"end":8883.83},{"text":"periods","start":8883.83,"end":8884.31},{"text":"of","start":8884.31,"end":8884.55},{"text":"presence","start":8884.55,"end":8885.03},{"text":"will","start":8885.03,"end":8885.19},{"text":"be","start":8885.19,"end":8885.43},{"text":"aggregated.","start":8885.67,"end":8886.23}]},{"text":"The term agent should also be defined.","start":8886.95,"end":8889.19,"topics":[],"words":[{"text":"The","start":8886.95,"end":8886.99},{"text":"term","start":8886.99,"end":8887.39},{"text":"agent","start":8887.39,"end":8887.71},{"text":"should","start":8887.71,"end":8887.87},{"text":"also","start":8887.87,"end":8888.51},{"text":"be","start":8888.51,"end":8888.71},{"text":"defined.","start":8888.71,"end":8889.19}]},{"text":"The text should distinguish between employees, dependent agents, independent service providers, subcontractors, and personal of an associate enterprise.","start":8889.19,"end":8898.67,"topics":[],"words":[{"text":"The","start":8889.19,"end":8889.27},{"text":"text","start":8889.27,"end":8889.71},{"text":"should","start":8889.71,"end":8889.99},{"text":"distinguish","start":8889.99,"end":8890.47},{"text":"between","start":8890.47,"end":8890.75},{"text":"employees,","start":8890.75,"end":8891.19},{"text":"dependent","start":8891.19,"end":8891.63},{"text":"agents,","start":8891.63,"end":8892.11},{"text":"independent","start":8892.27,"end":8892.95},{"text":"service","start":8892.95,"end":8893.31},{"text":"providers,","start":8893.31,"end":8893.95},{"text":"subcontractors,","start":8893.95,"end":8895.47},{"text":"and","start":8895.47,"end":8895.71},{"text":"personal","start":8895.71,"end":8896.35},{"text":"of","start":8897.19,"end":8897.35},{"text":"an","start":8897.35,"end":8897.47},{"text":"associate","start":8897.47,"end":8897.99},{"text":"enterprise.","start":8897.99,"end":8898.67}]},{"text":"An enterprise should not automatically be considered physically present merely because it engages an independent person acting in the ordinary course of that person's business.","start":8899.07,"end":8907.11,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"An","start":8899.07,"end":8899.19},{"text":"enterprise","start":8899.19,"end":8899.55},{"text":"should","start":8899.55,"end":8899.71},{"text":"not","start":8899.71,"end":8899.87},{"text":"automatically","start":8899.87,"end":8900.39},{"text":"be","start":8900.39,"end":8900.51},{"text":"considered","start":8900.51,"end":8900.91},{"text":"physically","start":8900.91,"end":8901.35},{"text":"present","start":8901.35,"end":8901.75},{"text":"merely","start":8901.75,"end":8902.07},{"text":"because","start":8902.07,"end":8902.39},{"text":"it","start":8902.39,"end":8902.47},{"text":"engages","start":8902.47,"end":8903.03},{"text":"an","start":8903.03,"end":8903.11},{"text":"independent","start":8903.11,"end":8903.63},{"text":"person","start":8903.63,"end":8904.07},{"text":"acting","start":8904.07,"end":8904.43},{"text":"in","start":8904.43,"end":8904.63},{"text":"the","start":8904.63,"end":8904.75},{"text":"ordinary","start":8905.11,"end":8905.59},{"text":"course","start":8905.59,"end":8905.95},{"text":"of","start":8905.95,"end":8906.03},{"text":"that","start":8906.03,"end":8906.15},{"text":"person's","start":8906.15,"end":8906.59},{"text":"business.","start":8906.59,"end":8907.11}]},{"text":"The phrase profits derived from the provision of such services requires a clear attribution standard.","start":8907.35,"end":8913.47,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"The","start":8907.35,"end":8907.51},{"text":"phrase","start":8907.51,"end":8908.07},{"text":"profits","start":8908.07,"end":8908.71},{"text":"derived","start":8908.71,"end":8909.35},{"text":"from","start":8909.35,"end":8909.59},{"text":"the","start":8909.59,"end":8909.67},{"text":"provision","start":8909.67,"end":8910.23},{"text":"of","start":8910.23,"end":8910.31},{"text":"such","start":8910.31,"end":8910.63},{"text":"services","start":8910.63,"end":8911.19},{"text":"requires","start":8911.19,"end":8911.59},{"text":"a","start":8911.59,"end":8911.67},{"text":"clear","start":8911.67,"end":8911.99},{"text":"attribution","start":8911.99,"end":8912.71},{"text":"standard.","start":8912.95,"end":8913.47}]},{"text":"The protocol should specify that taxable profits are determined by reference to the function performed, assets used, risk assumed, and expenses connected with irrelevant services.","start":8913.47,"end":8925.07,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."},{"key":"transfer-pricing-rules","label":"Transfer Pricing and Special Relationship Rules","description":"Several statements questioned how arm's-length and special-relationship provisions would work in practice, especially under gross-basis withholding regimes. Concerns included administrative complexity, the need for transfer pricing expertise, and whether smaller jurisdictions could realistically enforce these rules."}],"words":[{"text":"The","start":8913.47,"end":8913.59},{"text":"protocol","start":8913.59,"end":8914.07},{"text":"should","start":8914.07,"end":8914.47},{"text":"specify","start":8914.47,"end":8915.11},{"text":"that","start":8915.11,"end":8915.59},{"text":"taxable","start":8915.83,"end":8916.39},{"text":"profits","start":8916.39,"end":8916.87},{"text":"are","start":8916.87,"end":8917.03},{"text":"determined","start":8917.03,"end":8917.51},{"text":"by","start":8917.51,"end":8917.63},{"text":"reference","start":8917.63,"end":8918.23},{"text":"to","start":8918.23,"end":8918.31},{"text":"the","start":8918.31,"end":8918.39},{"text":"function","start":8918.39,"end":8918.79},{"text":"performed,","start":8918.79,"end":8919.35},{"text":"assets","start":8919.35,"end":8919.83},{"text":"used,","start":8919.83,"end":8920.11},{"text":"risk","start":8920.39,"end":8920.79},{"text":"assumed,","start":8920.79,"end":8921.43},{"text":"and","start":8922.11,"end":8922.27},{"text":"expenses","start":8922.35,"end":8923.15},{"text":"connected","start":8923.31,"end":8923.79},{"text":"with","start":8923.79,"end":8923.95},{"text":"irrelevant","start":8923.95,"end":8924.51},{"text":"services.","start":8924.51,"end":8925.07}]},{"text":"Deduction should be allowed for direct expenses and an appropriate share of relevant indirect expenses applied consistently with the arm's length principles and the domestic law of taxing of the taxing state.","start":8925.39,"end":8936.63,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."},{"key":"transfer-pricing-rules","label":"Transfer Pricing and Special Relationship Rules","description":"Several statements questioned how arm's-length and special-relationship provisions would work in practice, especially under gross-basis withholding regimes. Concerns included administrative complexity, the need for transfer pricing expertise, and whether smaller jurisdictions could realistically enforce these rules."}],"words":[{"text":"Deduction","start":8925.39,"end":8925.87},{"text":"should","start":8925.87,"end":8926.11},{"text":"be","start":8926.11,"end":8926.31},{"text":"allowed","start":8926.31,"end":8926.63},{"text":"for","start":8926.63,"end":8926.83},{"text":"direct","start":8926.83,"end":8927.11},{"text":"expenses","start":8927.11,"end":8927.79},{"text":"and","start":8927.79,"end":8928.11},{"text":"an","start":8928.11,"end":8928.19},{"text":"appropriate","start":8928.19,"end":8928.75},{"text":"share","start":8928.75,"end":8929.15},{"text":"of","start":8929.15,"end":8929.31},{"text":"relevant","start":8929.31,"end":8929.79},{"text":"indirect","start":8929.79,"end":8930.19},{"text":"expenses","start":8930.19,"end":8930.91},{"text":"applied","start":8931.23,"end":8931.63},{"text":"consistently","start":8931.63,"end":8932.27},{"text":"with","start":8932.27,"end":8932.39},{"text":"the","start":8932.39,"end":8932.47},{"text":"arm's","start":8932.47,"end":8932.79},{"text":"length","start":8932.79,"end":8933.07},{"text":"principles","start":8933.07,"end":8933.71},{"text":"and","start":8933.71,"end":8933.99},{"text":"the","start":8933.99,"end":8934.07},{"text":"domestic","start":8934.07,"end":8934.51},{"text":"law","start":8934.51,"end":8934.79},{"text":"of","start":8934.79,"end":8934.91},{"text":"taxing","start":8934.91,"end":8935.39},{"text":"of","start":8935.39,"end":8935.55},{"text":"the","start":8935.67,"end":8935.95},{"text":"taxing","start":8935.95,"end":8936.31},{"text":"state.","start":8936.31,"end":8936.63}]},{"text":"For enterprises electing net basis taxation under Articles 5, 6, or 7 without physical presence, a proposed reliance on gross revenues may be too limited.","start":8937.55,"end":8947.35,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."},{"key":"gross-net-taxation","label":"Gross vs Net Taxation","description":"Delegates debated whether cross-border service income should be taxed mainly through gross-basis withholding or through an elective net-basis method. The discussion focused on revenue outcomes, appropriate rates, taxpayer compliance burdens, and whether net taxation should remain optional."}],"words":[{"text":"For","start":8937.55,"end":8937.67},{"text":"enterprises","start":8937.67,"end":8938.31},{"text":"electing","start":8938.31,"end":8938.71},{"text":"net","start":8938.71,"end":8939.27},{"text":"basis","start":8939.27,"end":8939.59},{"text":"taxation","start":8939.59,"end":8940.31},{"text":"under","start":8940.71,"end":8940.95},{"text":"Articles","start":8940.95,"end":8941.35},{"text":"5,","start":8941.35,"end":8941.55},{"text":"6,","start":8941.55,"end":8941.83},{"text":"or","start":8941.83,"end":8941.99},{"text":"7","start":8941.99,"end":8942.35},{"text":"without","start":8942.35,"end":8942.63},{"text":"physical","start":8942.63,"end":8942.95},{"text":"presence,","start":8942.95,"end":8943.35},{"text":"a","start":8943.35,"end":8943.39},{"text":"proposed","start":8943.39,"end":8943.87},{"text":"reliance","start":8943.87,"end":8944.63},{"text":"on","start":8944.63,"end":8944.87},{"text":"gross","start":8944.87,"end":8945.19},{"text":"revenues","start":8945.19,"end":8945.67},{"text":"may","start":8945.67,"end":8945.83},{"text":"be","start":8945.83,"end":8945.91},{"text":"too","start":8945.91,"end":8946.23},{"text":"limited.","start":8946.23,"end":8947.35}]},{"text":"Revenue alone may not accurately reflect profitability, particularly for low-margin loss-making, highly regulated, or capital-intensive activities.","start":8947.59,"end":8956.87,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Revenue","start":8947.59,"end":8947.99},{"text":"alone","start":8947.99,"end":8948.39},{"text":"may","start":8948.39,"end":8948.63},{"text":"not","start":8948.63,"end":8948.87},{"text":"accurately","start":8948.87,"end":8949.59},{"text":"reflect","start":8949.91,"end":8950.43},{"text":"profitability,","start":8950.47,"end":8951.27},{"text":"particularly","start":8951.27,"end":8951.83},{"text":"for","start":8951.83,"end":8951.99},{"text":"low-margin","start":8951.99,"end":8952.63},{"text":"loss-making,","start":8952.63,"end":8954.15},{"text":"highly","start":8954.15,"end":8954.55},{"text":"regulated,","start":8954.55,"end":8955.03},{"text":"or","start":8955.03,"end":8955.27},{"text":"capital-intensive","start":8955.27,"end":8956.23},{"text":"activities.","start":8956.23,"end":8956.87}]},{"text":"We recommend clarifying that revenue is one relevant factor rather than the sole basis of allocation.","start":8957.11,"end":8963.99,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"We","start":8957.11,"end":8957.23},{"text":"recommend","start":8957.23,"end":8957.59},{"text":"clarifying","start":8957.59,"end":8958.23},{"text":"that","start":8958.23,"end":8958.63},{"text":"revenue","start":8958.87,"end":8959.35},{"text":"is","start":8959.83,"end":8960.07},{"text":"one","start":8960.07,"end":8960.47},{"text":"relevant","start":8960.47,"end":8961.03},{"text":"factor","start":8961.03,"end":8961.39},{"text":"rather","start":8961.39,"end":8961.75},{"text":"than","start":8961.75,"end":8962.15},{"text":"the","start":8962.15,"end":8962.35},{"text":"sole","start":8962.35,"end":8962.63},{"text":"basis","start":8962.63,"end":8963.03},{"text":"of","start":8963.03,"end":8963.19},{"text":"allocation.","start":8963.19,"end":8963.99}]},{"text":"Any allocation method should identify the relevant business activity prevent attribution of unrelated global profits, recognize genuine losses and expenses, and be applied consistently from year to year.","start":8964.23,"end":8976.47,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"Any","start":8964.23,"end":8964.43},{"text":"allocation","start":8964.43,"end":8965.03},{"text":"method","start":8965.03,"end":8965.39},{"text":"should","start":8965.39,"end":8965.67},{"text":"identify","start":8965.67,"end":8966.23},{"text":"the","start":8966.23,"end":8966.35},{"text":"relevant","start":8966.35,"end":8966.71},{"text":"business","start":8966.71,"end":8967.03},{"text":"activity","start":8967.03,"end":8967.43},{"text":"prevent","start":8967.55,"end":8967.99},{"text":"attribution","start":8967.99,"end":8968.79},{"text":"of","start":8968.79,"end":8969.11},{"text":"unrelated","start":8969.35,"end":8969.83},{"text":"global","start":8969.83,"end":8970.47},{"text":"profits,","start":8970.47,"end":8970.99},{"text":"recognize","start":8970.99,"end":8971.43},{"text":"genuine","start":8971.43,"end":8971.79},{"text":"losses","start":8971.79,"end":8972.39},{"text":"and","start":8972.39,"end":8972.71},{"text":"expenses,","start":8972.71,"end":8973.83},{"text":"and","start":8974.07,"end":8974.23},{"text":"be","start":8974.23,"end":8974.39},{"text":"applied","start":8974.39,"end":8974.83},{"text":"consistently","start":8974.83,"end":8975.43},{"text":"from","start":8975.43,"end":8975.91},{"text":"year","start":8975.91,"end":8976.07},{"text":"to","start":8976.07,"end":8976.19},{"text":"year.","start":8976.19,"end":8976.47}]},{"text":"The protocol should also permit simplified methods or safe harbors where these are optional, transparent, and do not produce appropriate outcomes.","start":8976.71,"end":8986.79,"topics":[{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."}],"words":[{"text":"The","start":8976.71,"end":8976.79},{"text":"protocol","start":8976.79,"end":8977.27},{"text":"should","start":8977.27,"end":8977.43},{"text":"also","start":8977.43,"end":8977.91},{"text":"permit","start":8977.91,"end":8978.31},{"text":"simplified","start":8978.31,"end":8978.79},{"text":"methods","start":8978.79,"end":8979.19},{"text":"or","start":8979.19,"end":8979.67},{"text":"safe","start":8979.67,"end":8979.95},{"text":"harbors","start":8979.95,"end":8980.47},{"text":"where","start":8980.79,"end":8981.35},{"text":"these","start":8981.35,"end":8981.75},{"text":"are","start":8981.99,"end":8982.23},{"text":"optional,","start":8982.23,"end":8982.63},{"text":"transparent,","start":8982.63,"end":8983.23},{"text":"and","start":8983.23,"end":8983.39},{"text":"do","start":8983.39,"end":8983.47},{"text":"not","start":8983.47,"end":8983.63},{"text":"produce","start":8983.63,"end":8984.15},{"text":"appropriate","start":8984.15,"end":8985.75},{"text":"outcomes.","start":8986.23,"end":8986.79}]},{"text":"We further recommend clarifying whether the election under articles five, six, and seven is made separately for each taxable period category of income or state party, and whether it may be revoked.","start":8987.47,"end":8998.11,"topics":[{"key":"gross-net-taxation","label":"Gross vs Net Taxation","description":"Delegates debated whether cross-border service income should be taxed mainly through gross-basis withholding or through an elective net-basis method. 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protocol should specify which provision takes priority and ensure that the same income is not taxed repeatedly under different 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do have someone called TJNA now.","start":9306.55,"end":9309.91,"topics":[],"words":[{"text":"I","start":9306.55,"end":9306.71},{"text":"do","start":9306.71,"end":9307.03},{"text":"have","start":9307.03,"end":9307.27},{"text":"someone","start":9307.27,"end":9307.83},{"text":"called","start":9307.83,"end":9308.15},{"text":"TJNA","start":9308.15,"end":9309.59},{"text":"now.","start":9309.59,"end":9309.91}]},{"text":"There wasn't TJNA.","start":9310.23,"end":9311.99,"topics":[],"words":[{"text":"There","start":9310.23,"end":9310.35},{"text":"wasn't","start":9310.35,"end":9310.87},{"text":"TJNA.","start":9310.87,"end":9311.99}]},{"text":"Please go ahead.","start":9312.31,"end":9313.11,"topics":[],"words":[{"text":"Please","start":9312.31,"end":9312.55},{"text":"go","start":9312.55,"end":9312.75},{"text":"ahead.","start":9312.75,"end":9313.11}]},{"text":"Is that Tax Justice Network 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had hoped we would reach Article 20, but please allow me to make this submission as quickly as I 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happy to provide written provisions on this.","start":9528.75,"end":9531.55,"topics":[],"words":[{"text":"We're","start":9528.75,"end":9528.95},{"text":"happy","start":9528.95,"end":9529.23},{"text":"to","start":9529.23,"end":9529.39},{"text":"provide","start":9529.39,"end":9530.03},{"text":"written","start":9530.19,"end":9530.59},{"text":"provisions","start":9530.59,"end":9531.19},{"text":"on","start":9531.19,"end":9531.27},{"text":"this.","start":9531.27,"end":9531.55}]},{"text":"We do have proposed text, but we hope that our message has been 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before we close, fortunately, I have an announcement.","start":9701.99,"end":9706.27,"topics":[],"words":[{"text":"But","start":9701.99,"end":9702.23},{"text":"before","start":9702.31,"end":9702.95},{"text":"we","start":9702.95,"end":9703.19},{"text":"close,","start":9703.19,"end":9703.75},{"text":"fortunately,","start":9704.07,"end":9704.63},{"text":"I","start":9704.63,"end":9704.71},{"text":"have","start":9704.71,"end":9705.11},{"text":"an","start":9705.23,"end":9705.43},{"text":"announcement.","start":9705.43,"end":9706.27}]},{"text":"maybe not that good, but I have to say it 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just very quickly.","start":9825.63,"end":9826.87,"topics":[],"words":[{"text":"No,","start":9825.63,"end":9825.87},{"text":"just","start":9825.87,"end":9826.19},{"text":"very","start":9826.19,"end":9826.43},{"text":"quickly.","start":9826.43,"end":9826.87}]},{"text":"Thank you so much.","start":9826.87,"end":9827.79,"topics":[],"words":[{"text":"Thank","start":9826.87,"end":9827.11},{"text":"you","start":9827.11,"end":9827.23},{"text":"so","start":9827.23,"end":9827.39},{"text":"much.","start":9827.39,"end":9827.79}]},{"text":"It's been a fantastic experience who have been involved in this 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The discussion focused on revenue outcomes, appropriate rates, taxpayer compliance burdens, and whether net taxation should remain optional."},{"key":"source-nexus-rules","label":"Source Nexus and Allocation Rules","description":"A major issue was how to determine the source state for service income, especially when services are delivered remotely or connected to multiple jurisdictions. Speakers discussed whether the sourcing tests should operate as a strict hierarchy or allow apportionment among physical performance, consumer location, and payer-related factors."},{"key":"digital-services-taxes","label":"Digital Services Taxes","description":"There was extensive debate on whether digital services taxes should be treated as covered taxes under the protocol even when domestic law classifies them as indirect or consumption taxes. Speakers also discussed how to draw a workable line between income-type taxes on digital services and taxes that are genuinely levied on consumption."},{"key":"transfer-pricing-rules","label":"Transfer Pricing and Special Relationship Rules","description":"Several statements questioned how arm's-length and special-relationship provisions would work in practice, especially under gross-basis withholding regimes. Concerns included administrative complexity, the need for transfer pricing expertise, and whether smaller jurisdictions could realistically enforce these rules."},{"key":"automated-digital-services","label":"Automated Digital Services and AI","description":"Participants examined how Article 6 should define automated digital services and whether the definition should explicitly include AI-based, autonomous, or agentic services. Many interventions stressed the need for a future-proof, technology-neutral definition that covers services with minimal or no human involvement."},{"key":"physical-presence-taxation","label":"Physical Presence and Article 9 Taxation","description":"Delegates discussed Article 9 as the net-basis taxation mechanism for services connected to physical presence or taxpayer election. Key issues included how to define physical presence, how to attribute profits to the source state, what 'reasonable allocation' means, and how to avoid loopholes or contradictory drafting."},{"key":"international-transport-income","label":"International Transport Income","description":"Another recurring topic was whether income from international shipping and air transport should remain outside the protocol. Speakers discussed the rationale for exclusion, how to define income from international traffic, and whether the treatment should also address other modes such as road or rail transport."}]}}