{"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/k1e/k1ev4cqrdk?lang=en","llms":{"note":"Plain-text sibling of this page, compact for LLM context. 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to lead us in the discussion is Gyan Anis Gang.","start":65.35,"end":69.83,"topics":[],"words":[{"text":"And","start":65.35,"end":65.63},{"text":"to","start":65.63,"end":65.99},{"text":"lead","start":65.99,"end":66.39},{"text":"us","start":66.39,"end":66.55},{"text":"in","start":66.55,"end":66.67},{"text":"the","start":66.67,"end":66.75},{"text":"discussion","start":66.75,"end":67.51},{"text":"is","start":67.59,"end":67.91},{"text":"Gyan","start":68.15,"end":68.63},{"text":"Anis","start":69.23,"end":69.51},{"text":"Gang.","start":69.51,"end":69.83}]},{"text":"Gyan, please go 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we met with work stream or work stream one met on 7 July 2026 and 24 August 2026.","start":577.03,"end":584.19,"topics":[],"words":[{"text":"So","start":577.03,"end":577.35},{"text":"we","start":577.35,"end":577.51},{"text":"met","start":577.51,"end":577.75},{"text":"with","start":577.75,"end":577.95},{"text":"work","start":577.99,"end":578.23},{"text":"stream","start":578.23,"end":578.71},{"text":"or","start":578.71,"end":578.87},{"text":"work","start":578.87,"end":579.07},{"text":"stream","start":579.07,"end":579.35},{"text":"one","start":579.43,"end":579.75},{"text":"met","start":579.75,"end":579.99},{"text":"on","start":579.99,"end":580.39},{"text":"7","start":580.47,"end":580.79},{"text":"July","start":580.79,"end":581.11},{"text":"2026","start":581.11,"end":582.07},{"text":"and","start":582.11,"end":582.23},{"text":"24","start":582.23,"end":582.63},{"text":"August","start":582.63,"end":583.03},{"text":"2026.","start":583.43,"end":584.19}]},{"text":"And then we had some more 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then I think we have one more, and that's the relationship between double tax treaties and other agreements, particularly GATS 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there again, our manual, our proposal for our manual is to add guidance on the new Article 25 provision dealing with trade and investment agreements, explain how the tax treaty dispute resolution mechanisms interact with other international agreements, and Finally, provide negotiating guidance intended to reduce conflicts between treaty obligations and other dispute settlement processes.","start":1462.91,"end":1493.51,"topics":[],"words":[{"text":"And","start":1462.91,"end":1463.47},{"text":"there","start":1463.47,"end":1463.75},{"text":"again,","start":1463.75,"end":1464.35},{"text":"our","start":1465.79,"end":1465.95},{"text":"manual,","start":1465.95,"end":1466.59},{"text":"our","start":1467.15,"end":1467.71},{"text":"proposal","start":1467.71,"end":1468.59},{"text":"for","start":1469.95,"end":1470.35},{"text":"our","start":1470.35,"end":1470.43},{"text":"manual","start":1470.43,"end":1470.99},{"text":"is","start":1470.99,"end":1471.15},{"text":"to","start":1471.15,"end":1471.23},{"text":"add","start":1471.23,"end":1471.51},{"text":"guidance","start":1471.51,"end":1472.03},{"text":"on","start":1472.03,"end":1472.11},{"text":"the","start":1472.11,"end":1472.23},{"text":"new","start":1472.23,"end":1472.39},{"text":"Article","start":1472.39,"end":1472.75},{"text":"25","start":1472.75,"end":1473.55},{"text":"provision","start":1473.87,"end":1474.35},{"text":"dealing","start":1474.35,"end":1474.71},{"text":"with","start":1474.71,"end":1474.83},{"text":"trade","start":1474.83,"end":1475.15},{"text":"and","start":1475.15,"end":1475.27},{"text":"investment","start":1475.27,"end":1475.79},{"text":"agreements,","start":1475.79,"end":1476.51},{"text":"explain","start":1477.71,"end":1478.27},{"text":"how","start":1478.27,"end":1478.43},{"text":"the","start":1478.43,"end":1478.55},{"text":"tax","start":1478.55,"end":1478.87},{"text":"treaty","start":1478.87,"end":1479.07},{"text":"dispute","start":1479.07,"end":1479.43},{"text":"resolution","start":1479.43,"end":1479.95},{"text":"mechanisms","start":1479.95,"end":1480.51},{"text":"interact","start":1480.51,"end":1481.15},{"text":"with","start":1481.15,"end":1481.31},{"text":"other","start":1481.35,"end":1481.59},{"text":"international","start":1481.59,"end":1482.15},{"text":"agreements,","start":1482.15,"end":1482.83},{"text":"and","start":1483.39,"end":1483.87},{"text":"Finally,","start":1484.39,"end":1484.87},{"text":"provide","start":1484.87,"end":1485.23},{"text":"negotiating","start":1485.23,"end":1485.83},{"text":"guidance","start":1485.83,"end":1486.39},{"text":"intended","start":1486.43,"end":1486.95},{"text":"to","start":1486.95,"end":1487.07},{"text":"reduce","start":1487.07,"end":1487.51},{"text":"conflicts","start":1487.51,"end":1488.15},{"text":"between","start":1488.15,"end":1488.71},{"text":"treaty","start":1489.11,"end":1489.51},{"text":"obligations","start":1489.51,"end":1490.39},{"text":"and","start":1490.39,"end":1490.63},{"text":"other","start":1490.63,"end":1490.87},{"text":"dispute","start":1490.87,"end":1491.39},{"text":"settlement","start":1491.39,"end":1491.99},{"text":"processes.","start":1492.47,"end":1493.51}]},{"text":"So those are the articles that have been treated.","start":1494.87,"end":1500.35,"topics":[],"words":[{"text":"So","start":1494.87,"end":1495.43},{"text":"those","start":1496.23,"end":1496.55},{"text":"are","start":1496.55,"end":1496.71},{"text":"the","start":1497.75,"end":1497.95},{"text":"articles","start":1498.15,"end":1498.63},{"text":"that","start":1498.63,"end":1498.95},{"text":"have","start":1498.95,"end":1499.15},{"text":"been","start":1499.15,"end":1499.59},{"text":"treated.","start":1499.91,"end":1500.35}]},{"text":"We still have, of course, Article 12 AA that we're working on, and I think We'll look forward to hearing comments on the text and if there's anything we missed or anything, your perspective on this first draft.","start":1500.35,"end":1521.55,"topics":[{"key":"software-digital-payments","label":"Software and Digital Payments","description":"Speakers examined how treaty rules should classify and tax software-related payments and other technology-based transactions. 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can go to the next slide, I think, for work stream two.","start":1522.19,"end":1528.67,"topics":[],"words":[{"text":"We","start":1522.19,"end":1522.27},{"text":"can","start":1522.35,"end":1522.47},{"text":"go","start":1526.59,"end":1526.71},{"text":"to","start":1526.71,"end":1526.79},{"text":"the","start":1526.79,"end":1526.87},{"text":"next","start":1526.87,"end":1527.11},{"text":"slide,","start":1527.11,"end":1527.35},{"text":"I","start":1527.35,"end":1527.39},{"text":"think,","start":1527.47,"end":1527.71},{"text":"for","start":1527.71,"end":1527.91},{"text":"work","start":1527.91,"end":1528.07},{"text":"stream","start":1528.07,"end":1528.35},{"text":"two.","start":1528.35,"end":1528.67}]},{"text":"Or do we have a next slide?","start":1530.27,"end":1531.23,"topics":[],"words":[{"text":"Or","start":1530.27,"end":1530.35},{"text":"do","start":1530.35,"end":1530.47},{"text":"we","start":1530.47,"end":1530.55},{"text":"have","start":1530.55,"end":1530.71},{"text":"a","start":1530.71,"end":1530.75},{"text":"next","start":1530.75,"end":1530.99},{"text":"slide?","start":1530.99,"end":1531.23}]},{"text":"Okay, oh, sorry, it's over here.","start":1536.67,"end":1537.79,"topics":[],"words":[{"text":"Okay,","start":1536.67,"end":1536.91},{"text":"oh,","start":1536.91,"end":1536.95},{"text":"sorry,","start":1536.95,"end":1537.11},{"text":"it's","start":1537.11,"end":1537.43},{"text":"over","start":1537.43,"end":1537.59},{"text":"here.","start":1537.59,"end":1537.79}]},{"text":"Sorry, Sylvia, I was looking the wrong way.","start":1538.87,"end":1540.51,"topics":[],"words":[{"text":"Sorry,","start":1538.87,"end":1539.11},{"text":"Sylvia,","start":1539.11,"end":1539.47},{"text":"I","start":1539.47,"end":1539.51},{"text":"was","start":1539.51,"end":1539.75},{"text":"looking","start":1539.75,"end":1540.03},{"text":"the","start":1540.03,"end":1540.11},{"text":"wrong","start":1540.11,"end":1540.31},{"text":"way.","start":1540.31,"end":1540.51}]},{"text":"I thought the slides were on this side.","start":1540.51,"end":1541.67,"topics":[],"words":[{"text":"I","start":1540.51,"end":1540.55},{"text":"thought","start":1540.55,"end":1540.75},{"text":"the","start":1540.75,"end":1540.87},{"text":"slides","start":1540.87,"end":1541.15},{"text":"were","start":1541.15,"end":1541.27},{"text":"on","start":1541.27,"end":1541.35},{"text":"this","start":1541.35,"end":1541.55},{"text":"side.","start":1541.55,"end":1541.67}]},{"text":"It only took me about 15 slides to figure that out, but anyway.","start":1545.23,"end":1548.43,"topics":[],"words":[{"text":"It","start":1545.23,"end":1545.35},{"text":"only","start":1545.35,"end":1545.59},{"text":"took","start":1545.59,"end":1545.79},{"text":"me","start":1545.79,"end":1545.91},{"text":"about","start":1545.91,"end":1546.15},{"text":"15","start":1546.15,"end":1546.63},{"text":"slides","start":1546.63,"end":1547.07},{"text":"to","start":1547.07,"end":1547.19},{"text":"figure","start":1547.19,"end":1547.51},{"text":"that","start":1547.51,"end":1547.79},{"text":"out,","start":1547.79,"end":1547.87},{"text":"but","start":1547.87,"end":1548.07},{"text":"anyway.","start":1548.15,"end":1548.43}]},{"text":"So, the next steps for the subcommittee, we have the additional work forthcoming on Article 12 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articles.","start":1558.43,"end":1560.23,"topics":[],"words":[{"text":"We","start":1558.43,"end":1558.51},{"text":"are","start":1558.51,"end":1558.59},{"text":"finalizing","start":1558.59,"end":1559.35},{"text":"these","start":1559.35,"end":1559.59},{"text":"articles.","start":1559.59,"end":1560.23}]},{"text":"We may have some improvements to make.","start":1560.23,"end":1561.83,"topics":[],"words":[{"text":"We","start":1560.23,"end":1560.31},{"text":"may","start":1560.31,"end":1560.47},{"text":"have","start":1560.47,"end":1560.63},{"text":"some","start":1560.63,"end":1560.75},{"text":"improvements","start":1560.75,"end":1561.35},{"text":"to","start":1561.35,"end":1561.47},{"text":"make.","start":1561.47,"end":1561.83}]},{"text":"And then we have work stream two.","start":1562.47,"end":1564.31,"topics":[],"words":[{"text":"And","start":1562.47,"end":1562.75},{"text":"then","start":1562.75,"end":1563.19},{"text":"we","start":1563.35,"end":1563.51},{"text":"have","start":1563.51,"end":1563.63},{"text":"work","start":1563.63,"end":1563.79},{"text":"stream","start":1563.79,"end":1564.07},{"text":"two.","start":1564.07,"end":1564.31}]},{"text":"Just as a reminder, what are the different topics that we had already discussed in March, and in particular, we have the MFN, the most favored nation clause.","start":1565.19,"end":1578.67,"topics":[{"key":"mfn-and-renegotiation","label":"MFN Clauses and Treaty Renegotiation","description":"Work stream 2 drew attention to practical negotiation issues such as most-favoured-nation clauses, bundled bargaining across articles, hybrid or exploratory talks, and renegotiation of existing treaties. 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Speakers highlighted its importance for source-country taxation in mining and other extractive sectors."}],"words":[{"text":"So","start":1880.55,"end":1880.87},{"text":"if","start":1880.87,"end":1881.03},{"text":"you","start":1881.03,"end":1881.11},{"text":"do","start":1881.11,"end":1881.35},{"text":"so,","start":1881.35,"end":1881.91},{"text":"it","start":1881.99,"end":1882.23},{"text":"might","start":1882.23,"end":1882.47},{"text":"inappropriately","start":1882.47,"end":1883.99},{"text":"deem","start":1883.99,"end":1884.39},{"text":"an","start":1884.39,"end":1884.55},{"text":"activity","start":1884.55,"end":1885.03},{"text":"existing","start":1885.03,"end":1885.43},{"text":"exactly","start":1885.43,"end":1885.91},{"text":"30","start":1885.91,"end":1886.15},{"text":"days","start":1886.15,"end":1886.47},{"text":"as","start":1886.47,"end":1886.63},{"text":"a","start":1886.63,"end":1886.71},{"text":"PE.","start":1886.71,"end":1887.11}]},{"text":"So I think maybe this is a point to raise.","start":1887.59,"end":1889.75,"topics":[],"words":[{"text":"So","start":1887.59,"end":1887.75},{"text":"I","start":1887.75,"end":1887.79},{"text":"think","start":1887.79,"end":1887.99},{"text":"maybe","start":1887.99,"end":1888.15},{"text":"this","start":1888.15,"end":1888.27},{"text":"is","start":1888.27,"end":1888.39},{"text":"a","start":1888.39,"end":1888.47},{"text":"point","start":1888.47,"end":1888.75},{"text":"to","start":1888.75,"end":1889.11},{"text":"raise.","start":1889.27,"end":1889.75}]},{"text":"I assure you, I'll give you my written comments as well.","start":1890.63,"end":1893.91,"topics":[],"words":[{"text":"I","start":1890.63,"end":1891.11},{"text":"assure","start":1891.11,"end":1891.43},{"text":"you,","start":1891.43,"end":1891.59},{"text":"I'll","start":1891.59,"end":1891.83},{"text":"give","start":1891.91,"end":1892.15},{"text":"you","start":1892.15,"end":1892.39},{"text":"my","start":1892.39,"end":1892.55},{"text":"written","start":1892.55,"end":1892.79},{"text":"comments","start":1892.79,"end":1893.35},{"text":"as","start":1893.35,"end":1893.59},{"text":"well.","start":1893.59,"end":1893.91}]},{"text":"I haven't had a chance to type it out, but this is my first comment.","start":1894.15,"end":1897.39,"topics":[],"words":[{"text":"I","start":1894.15,"end":1894.19},{"text":"haven't","start":1894.19,"end":1894.55},{"text":"had","start":1894.55,"end":1894.67},{"text":"a","start":1894.67,"end":1894.71},{"text":"chance","start":1894.71,"end":1894.95},{"text":"to","start":1894.95,"end":1895.07},{"text":"type","start":1895.07,"end":1895.27},{"text":"it","start":1895.27,"end":1895.43},{"text":"out,","start":1895.43,"end":1895.59},{"text":"but","start":1895.59,"end":1895.91},{"text":"this","start":1896.23,"end":1896.39},{"text":"is","start":1896.39,"end":1896.55},{"text":"my","start":1896.55,"end":1896.71},{"text":"first","start":1896.71,"end":1896.91},{"text":"comment.","start":1896.91,"end":1897.39}]},{"text":"The rest of my comments are largely from the perspective of being practical and realistic as a negotiator, and so I will highlight a few based on the specific articles.","start":1898.31,"end":1909.19,"topics":[{"key":"developing-country-guidance","label":"Developing-Country Negotiation Guidance","description":"A recurring theme was that UN treaty guidance should stay practical, concise, balanced and accessible, especially for developing countries and source jurisdictions with limited negotiating capacity. Speakers stressed that the manual should help negotiators understand options, trade-offs and real-world consequences rather than simply restate commentary."}],"words":[{"text":"The","start":1898.31,"end":1898.47},{"text":"rest","start":1898.47,"end":1898.71},{"text":"of","start":1898.71,"end":1898.79},{"text":"my","start":1898.79,"end":1898.95},{"text":"comments","start":1898.95,"end":1899.59},{"text":"are","start":1899.67,"end":1899.75},{"text":"largely","start":1899.75,"end":1900.39},{"text":"from","start":1900.39,"end":1900.79},{"text":"the","start":1900.79,"end":1900.87},{"text":"perspective","start":1900.87,"end":1901.67},{"text":"of","start":1901.67,"end":1901.83},{"text":"being","start":1901.83,"end":1902.07},{"text":"practical","start":1902.07,"end":1902.67},{"text":"and","start":1902.67,"end":1902.79},{"text":"realistic","start":1902.79,"end":1903.35},{"text":"as","start":1903.67,"end":1903.99},{"text":"a","start":1903.99,"end":1904.07},{"text":"negotiator,","start":1904.07,"end":1904.79},{"text":"and","start":1905.19,"end":1905.43},{"text":"so","start":1905.43,"end":1905.59},{"text":"I","start":1905.59,"end":1905.67},{"text":"will","start":1905.67,"end":1905.83},{"text":"highlight","start":1905.83,"end":1906.23},{"text":"a","start":1906.23,"end":1906.31},{"text":"few","start":1906.31,"end":1906.87},{"text":"based","start":1907.11,"end":1907.47},{"text":"on","start":1907.47,"end":1907.75},{"text":"the","start":1907.75,"end":1907.99},{"text":"specific","start":1907.99,"end":1908.47},{"text":"articles.","start":1908.47,"end":1909.19}]},{"text":"The first article, Article 1 on STTR, under the UN model, paragraph 3c, It is on STTR exemptions.","start":1910.31,"end":1920.71,"topics":[{"key":"subject-to-tax-rule","label":"Subject to Tax Rule","description":"Participants discussed how the manual should explain the subject to tax rule, including its policy purpose, exemptions, evidence of tax treatment in the residence state, and the meaning of applicable tax rates. Several speakers also raised negotiation and implementation difficulties for developing countries when applying the rule in practice."}],"words":[{"text":"The","start":1910.31,"end":1910.39},{"text":"first","start":1910.39,"end":1910.71},{"text":"article,","start":1910.71,"end":1911.11},{"text":"Article","start":1911.11,"end":1911.59},{"text":"1","start":1911.59,"end":1911.91},{"text":"on","start":1911.91,"end":1912.23},{"text":"STTR,","start":1912.23,"end":1913.27},{"text":"under","start":1914.31,"end":1914.59},{"text":"the","start":1914.59,"end":1914.67},{"text":"UN","start":1914.67,"end":1915.03},{"text":"model,","start":1915.03,"end":1915.51},{"text":"paragraph","start":1915.51,"end":1916.15},{"text":"3c,","start":1916.31,"end":1917.35},{"text":"It","start":1918.07,"end":1918.27},{"text":"is","start":1918.27,"end":1918.47},{"text":"on","start":1918.47,"end":1918.71},{"text":"STTR","start":1918.71,"end":1919.59},{"text":"exemptions.","start":1919.59,"end":1920.71}]},{"text":"I would like to suggest to clarify in the manual, paragraph 206G, that treaty negotiators may want to consider what type of exemptions should be excluded.","start":1921.43,"end":1933.71,"topics":[{"key":"subject-to-tax-rule","label":"Subject to Tax Rule","description":"Participants discussed how the manual should explain the subject to tax rule, including its policy purpose, exemptions, evidence of tax treatment in the residence state, and the meaning of applicable tax rates. Several speakers also raised negotiation and implementation difficulties for developing countries when applying the rule in practice."},{"key":"developing-country-guidance","label":"Developing-Country Negotiation Guidance","description":"A recurring theme was that UN treaty guidance should stay practical, concise, balanced and accessible, especially for developing countries and source jurisdictions with limited negotiating capacity. Speakers stressed that the manual should help negotiators understand options, trade-offs and real-world consequences rather than simply restate commentary."}],"words":[{"text":"I","start":1921.43,"end":1921.51},{"text":"would","start":1921.51,"end":1921.63},{"text":"like","start":1921.63,"end":1921.75},{"text":"to","start":1921.75,"end":1921.87},{"text":"suggest","start":1921.87,"end":1922.43},{"text":"to","start":1922.43,"end":1922.55},{"text":"clarify","start":1922.55,"end":1923.35},{"text":"in","start":1923.35,"end":1923.67},{"text":"the","start":1923.67,"end":1923.83},{"text":"manual,","start":1923.83,"end":1924.47},{"text":"paragraph","start":1924.47,"end":1925.19},{"text":"206G,","start":1925.19,"end":1926.95},{"text":"that","start":1927.43,"end":1927.63},{"text":"treaty","start":1927.63,"end":1927.91},{"text":"negotiators","start":1927.91,"end":1928.71},{"text":"may","start":1928.71,"end":1928.83},{"text":"want","start":1928.83,"end":1929.07},{"text":"to","start":1929.07,"end":1929.15},{"text":"consider","start":1929.15,"end":1929.99},{"text":"what","start":1930.59,"end":1931.35},{"text":"type","start":1931.43,"end":1931.79},{"text":"of","start":1931.79,"end":1932.07},{"text":"exemptions","start":1932.07,"end":1932.79},{"text":"should","start":1932.79,"end":1932.95},{"text":"be","start":1932.95,"end":1933.11},{"text":"excluded.","start":1933.11,"end":1933.71}]},{"text":"And a useful one, perhaps, could be income that are subject to sector-specific tax regimes.","start":1934.07,"end":1940.31,"topics":[{"key":"subject-to-tax-rule","label":"Subject to Tax Rule","description":"Participants discussed how the manual should explain the subject to tax rule, including its policy purpose, exemptions, evidence of tax treatment in the residence state, and the meaning of applicable tax rates. Several speakers also raised negotiation and implementation difficulties for developing countries when applying the rule in practice."}],"words":[{"text":"And","start":1934.07,"end":1934.75},{"text":"a","start":1934.75,"end":1934.79},{"text":"useful","start":1934.87,"end":1935.27},{"text":"one,","start":1935.27,"end":1935.59},{"text":"perhaps,","start":1935.75,"end":1936.31},{"text":"could","start":1936.31,"end":1936.47},{"text":"be","start":1936.47,"end":1936.63},{"text":"income","start":1936.63,"end":1937.11},{"text":"that","start":1937.11,"end":1937.27},{"text":"are","start":1937.27,"end":1937.39},{"text":"subject","start":1937.39,"end":1938.03},{"text":"to","start":1938.03,"end":1938.23},{"text":"sector-specific","start":1938.23,"end":1939.27},{"text":"tax","start":1939.43,"end":1939.67},{"text":"regimes.","start":1939.67,"end":1940.31}]},{"text":"So an example would be the maritime sector, where certain shipping income may be taxed under a tonnage tax regime or any industry-specific basis.","start":1940.87,"end":1951.75,"topics":[{"key":"shipping-air-transport","label":"Shipping and Air Transport Taxation","description":"The revised Article 8 on international shipping and air transport was discussed as a sensitive issue balancing source taxation and exclusive residence-state taxation. 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these are my comments, thank you.","start":2232.67,"end":2234.27,"topics":[],"words":[{"text":"So","start":2232.67,"end":2232.87},{"text":"these","start":2232.91,"end":2233.07},{"text":"are","start":2233.07,"end":2233.15},{"text":"my","start":2233.15,"end":2233.31},{"text":"comments,","start":2233.31,"end":2233.87},{"text":"thank","start":2233.87,"end":2234.11},{"text":"you.","start":2234.11,"end":2234.27}]},{"text":"And I promise I'll give you my written 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obviously I belong to the subcommittee and given the work I've done myself, I can't be in all of the virtual meetings, but I think that the explanation you've given us always has been very eloquent and clear and it's helped quite a 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Imon.","start":2658.03,"end":2660.75,"topics":[],"words":[{"text":"Thank","start":2658.03,"end":2658.35},{"text":"you","start":2658.35,"end":2658.43},{"text":"very","start":2658.43,"end":2658.67},{"text":"much,","start":2658.67,"end":2659.15},{"text":"Alex.","start":2659.39,"end":2659.95},{"text":"Imon.","start":2660.27,"end":2660.75}]}]}],"speaker":{"affiliation":null,"group":null,"function":"Co-Chair","affiliation_full":null}},{"statement_number":10,"start":2667.91,"pageUrl":"/zh/asset/k1e/k1ev4cqrdk?lang=en&t=44:28","paragraphs":[{"sentences":[{"text":"Thank you very much, co-chair.","start":2667.91,"end":2669.67,"topics":[],"words":[{"text":"Thank","start":2667.91,"end":2668.15},{"text":"you","start":2668.15,"end":2668.23},{"text":"very","start":2668.23,"end":2668.39},{"text":"much,","start":2668.39,"end":2668.79},{"text":"co-chair.","start":2668.95,"end":2669.67}]},{"text":"I have a couple of brief comments.","start":2670.23,"end":2673.51,"topics":[],"words":[{"text":"I","start":2670.23,"end":2670.27},{"text":"have","start":2670.27,"end":2670.43},{"text":"a","start":2671.11,"end":2671.19},{"text":"couple","start":2671.67,"end":2671.95},{"text":"of","start":2671.95,"end":2672.03},{"text":"brief","start":2672.03,"end":2672.39},{"text":"comments.","start":2672.95,"end":2673.51}]},{"text":"First, I thank Jan, especially, who stepped forward as co-ordinator of the sub-committee.","start":2674.23,"end":2684.19,"topics":[],"words":[{"text":"First,","start":2674.23,"end":2675.19},{"text":"I","start":2675.83,"end":2675.87},{"text":"thank","start":2675.87,"end":2676.31},{"text":"Jan,","start":2676.63,"end":2677.03},{"text":"especially,","start":2677.03,"end":2677.83},{"text":"who","start":2678.19,"end":2678.47},{"text":"stepped","start":2678.47,"end":2678.79},{"text":"forward","start":2678.79,"end":2679.75},{"text":"as","start":2680.71,"end":2680.87},{"text":"co-ordinator","start":2680.87,"end":2681.91},{"text":"of","start":2681.91,"end":2682.07},{"text":"the","start":2682.07,"end":2682.23},{"text":"sub-committee.","start":2683.43,"end":2684.19}]},{"text":"That is greatly appreciated, and I think that the work has been pushed forward very efficiently, and we have the first outputs to be read at our meeting today.","start":2684.19,"end":2700.59,"topics":[],"words":[{"text":"That","start":2684.19,"end":2684.31},{"text":"is","start":2685.23,"end":2685.31},{"text":"greatly","start":2685.35,"end":2685.71},{"text":"appreciated,","start":2685.71,"end":2686.47},{"text":"and","start":2686.91,"end":2687.27},{"text":"I","start":2687.83,"end":2688.23},{"text":"think","start":2688.23,"end":2688.55},{"text":"that","start":2688.87,"end":2689.11},{"text":"the","start":2689.19,"end":2689.31},{"text":"work","start":2689.31,"end":2689.59},{"text":"has","start":2689.59,"end":2689.75},{"text":"been","start":2689.75,"end":2690.07},{"text":"pushed","start":2692.03,"end":2692.19},{"text":"forward","start":2692.19,"end":2692.75},{"text":"very","start":2693.15,"end":2693.51},{"text":"efficiently,","start":2693.51,"end":2694.15},{"text":"and","start":2694.15,"end":2694.31},{"text":"we","start":2694.31,"end":2694.43},{"text":"have","start":2694.43,"end":2694.83},{"text":"the","start":2694.99,"end":2695.15},{"text":"first","start":2695.15,"end":2695.79},{"text":"outputs","start":2695.79,"end":2696.27},{"text":"to","start":2698.51,"end":2698.63},{"text":"be","start":2698.63,"end":2698.71},{"text":"read","start":2698.71,"end":2699.07},{"text":"at","start":2699.47,"end":2699.59},{"text":"our","start":2699.63,"end":2699.71},{"text":"meeting","start":2699.71,"end":2700.11},{"text":"today.","start":2700.11,"end":2700.59}]},{"text":"And, of course, although he's not here, and he may be joining us remotely, I'd like to also express particular appreciation for Carlos co-coordinating with Jan. As Jan mentioned, ART also assisted with work stream 1. I want to make the comment that it is important, as has been emphasised in the initial presentation, that the manual does not become too large or weighty at home.","start":2701.79,"end":2745.51,"topics":[{"key":"developing-country-guidance","label":"Developing-Country Negotiation Guidance","description":"A recurring theme was that UN treaty guidance should stay practical, concise, balanced and accessible, especially for developing countries and source jurisdictions with limited negotiating capacity. 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I don't as of now, I will come back with some specific drafting suggestions of specific 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that is my comment right now.","start":3234.03,"end":3236.91,"topics":[],"words":[{"text":"So","start":3234.03,"end":3234.51},{"text":"that","start":3234.51,"end":3235.39},{"text":"is","start":3235.39,"end":3235.71},{"text":"my","start":3235.87,"end":3236.03},{"text":"comment","start":3236.03,"end":3236.39},{"text":"right","start":3236.39,"end":3236.67},{"text":"now.","start":3236.75,"end":3236.91}]},{"text":"Thank you.","start":3236.99,"end":3237.31,"topics":[],"words":[{"text":"Thank","start":3236.99,"end":3237.23},{"text":"you.","start":3237.23,"end":3237.31}]}]}],"speaker":{"affiliation":null,"group":null,"function":null,"affiliation_full":null}},{"statement_number":17,"start":3238.59,"pageUrl":"/zh/asset/k1e/k1ev4cqrdk?lang=en&t=53:59","paragraphs":[{"sentences":[{"text":"Thank you very much, 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Speakers stressed that the manual should help negotiators understand options, trade-offs and real-world consequences rather than simply restate commentary."}],"words":[{"text":"It","start":3436.11,"end":3436.27},{"text":"also","start":3436.27,"end":3436.67},{"text":"should","start":3436.67,"end":3437.15},{"text":"help","start":3437.15,"end":3437.51},{"text":"negotiators","start":3437.55,"end":3439.07},{"text":"understand","start":3439.15,"end":3439.83},{"text":"the","start":3439.83,"end":3439.95},{"text":"choices","start":3439.95,"end":3440.59},{"text":"available","start":3440.67,"end":3441.23},{"text":"to","start":3441.23,"end":3441.43},{"text":"them","start":3441.43,"end":3441.63},{"text":"and","start":3442.51,"end":3442.75},{"text":"trade-offs","start":3442.75,"end":3443.39},{"text":"involved","start":3443.39,"end":3444.03},{"text":"and","start":3444.27,"end":3444.47},{"text":"the","start":3444.47,"end":3444.59},{"text":"consequences","start":3444.67,"end":3445.63},{"text":"of","start":3446.11,"end":3446.35},{"text":"accepting","start":3446.39,"end":3446.91},{"text":"a","start":3446.91,"end":3446.99},{"text":"particular","start":3446.99,"end":3447.55},{"text":"treaty","start":3447.55,"end":3447.95},{"text":"limitation.","start":3447.95,"end":3448.75}]},{"text":"This is especially important for developing countries with limited negotiating and administrative resources.","start":3450.11,"end":3457.31,"topics":[{"key":"developing-country-guidance","label":"Developing-Country Negotiation Guidance","description":"A recurring theme was that UN treaty guidance should stay practical, concise, balanced and accessible, especially for developing countries and source jurisdictions with limited negotiating capacity. 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you, Chair, for the opportunity.","start":3471.67,"end":3472.91,"topics":[],"words":[{"text":"Thank","start":3471.67,"end":3471.83},{"text":"you,","start":3471.83,"end":3471.91},{"text":"Chair,","start":3471.91,"end":3472.15},{"text":"for","start":3472.15,"end":3472.27},{"text":"the","start":3472.27,"end":3472.35},{"text":"opportunity.","start":3472.35,"end":3472.91}]}]}],"speaker":{"affiliation":null,"group":null,"function":null,"affiliation_full":null}},{"statement_number":21,"start":3473.67,"pageUrl":"/zh/asset/k1e/k1ev4cqrdk?lang=en&t=57:54","paragraphs":[{"sentences":[{"text":"Thank you very much, 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have not seen that in the updates proposed, so I am very happy with them, and I will maybe share some written or look at the written comments when I make comments later, but the whole of it looks very good to me.","start":3558.47,"end":3571.79,"topics":[],"words":[{"text":"I","start":3558.47,"end":3558.51},{"text":"have","start":3558.51,"end":3558.63},{"text":"not","start":3558.63,"end":3558.79},{"text":"seen","start":3558.79,"end":3559.19},{"text":"that","start":3559.19,"end":3559.43},{"text":"in","start":3559.43,"end":3559.83},{"text":"the","start":3559.83,"end":3560.03},{"text":"updates","start":3560.03,"end":3560.35},{"text":"proposed,","start":3560.35,"end":3560.79},{"text":"so","start":3560.79,"end":3560.95},{"text":"I","start":3560.95,"end":3560.99},{"text":"am","start":3560.99,"end":3561.07},{"text":"very","start":3561.07,"end":3561.27},{"text":"happy","start":3561.27,"end":3561.59},{"text":"with","start":3561.59,"end":3561.79},{"text":"them,","start":3561.79,"end":3562.03},{"text":"and","start":3562.03,"end":3562.31},{"text":"I","start":3562.79,"end":3562.83},{"text":"will","start":3562.83,"end":3562.95},{"text":"maybe","start":3562.95,"end":3563.35},{"text":"share","start":3563.35,"end":3563.67},{"text":"some","start":3563.67,"end":3563.99},{"text":"written","start":3563.99,"end":3564.79},{"text":"or","start":3565.11,"end":3565.23},{"text":"look","start":3565.23,"end":3565.51},{"text":"at","start":3565.51,"end":3565.59},{"text":"the","start":3565.59,"end":3565.67},{"text":"written","start":3565.67,"end":3565.99},{"text":"comments","start":3565.99,"end":3566.43},{"text":"when","start":3566.43,"end":3566.71},{"text":"I","start":3567.47,"end":3567.55},{"text":"make","start":3567.55,"end":3567.91},{"text":"comments","start":3567.91,"end":3568.43},{"text":"later,","start":3568.91,"end":3569.47},{"text":"but","start":3569.47,"end":3569.79},{"text":"the","start":3569.79,"end":3570.03},{"text":"whole","start":3570.03,"end":3570.35},{"text":"of","start":3570.35,"end":3570.43},{"text":"it","start":3570.43,"end":3570.59},{"text":"looks","start":3570.59,"end":3570.79},{"text":"very","start":3570.79,"end":3570.99},{"text":"good","start":3570.99,"end":3571.23},{"text":"to","start":3571.23,"end":3571.43},{"text":"me.","start":3571.43,"end":3571.79}]},{"text":"That is the first comment.","start":3571.79,"end":3573.07,"topics":[],"words":[{"text":"That","start":3571.79,"end":3572.03},{"text":"is","start":3572.03,"end":3572.19},{"text":"the","start":3572.19,"end":3572.31},{"text":"first","start":3572.31,"end":3572.59},{"text":"comment.","start":3572.59,"end":3573.07}]},{"text":"The second comment relates to work stream 2. I do not know at what stage this sub-committee is with that.","start":3573.71,"end":3580.27,"topics":[{"key":"mfn-and-renegotiation","label":"MFN Clauses and Treaty Renegotiation","description":"Work stream 2 drew attention to practical negotiation issues such as most-favoured-nation clauses, bundled bargaining across articles, hybrid or exploratory talks, and renegotiation of existing treaties. 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Speakers highlighted legal uncertainty about when MFN clauses take effect and asked for more operational guidance."}],"words":[{"text":"I","start":3643.71,"end":3643.75},{"text":"think","start":3643.79,"end":3643.99},{"text":"it's","start":3643.99,"end":3644.27},{"text":"one","start":3644.27,"end":3644.43},{"text":"of","start":3644.43,"end":3644.51},{"text":"the","start":3644.51,"end":3644.63},{"text":"points","start":3644.63,"end":3644.99},{"text":"at","start":3644.99,"end":3645.07},{"text":"least","start":3645.07,"end":3645.43},{"text":"that","start":3645.43,"end":3645.71},{"text":"would","start":3645.71,"end":3645.87},{"text":"be","start":3645.87,"end":3646.03},{"text":"advantageous","start":3646.03,"end":3646.75},{"text":"to","start":3646.75,"end":3646.99},{"text":"go","start":3647.39,"end":3647.63},{"text":"into","start":3647.63,"end":3647.87},{"text":"more","start":3647.87,"end":3647.99},{"text":"depth","start":3647.99,"end":3648.35},{"text":"on.","start":3648.39,"end":3648.59}]},{"text":"So there you have it.","start":3648.91,"end":3649.63,"topics":[],"words":[{"text":"So","start":3648.91,"end":3648.99},{"text":"there","start":3649.07,"end":3649.23},{"text":"you","start":3649.23,"end":3649.35},{"text":"have","start":3649.35,"end":3649.51},{"text":"it.","start":3649.51,"end":3649.63}]},{"text":"Thank you very much for your work.","start":3649.63,"end":3651.47,"topics":[],"words":[{"text":"Thank","start":3649.63,"end":3649.83},{"text":"you","start":3649.83,"end":3649.91},{"text":"very","start":3649.91,"end":3650.07},{"text":"much","start":3650.07,"end":3650.35},{"text":"for","start":3650.35,"end":3650.83},{"text":"your","start":3650.91,"end":3651.07},{"text":"work.","start":3651.07,"end":3651.47}]},{"text":"And that's it.","start":3651.67,"end":3652.27,"topics":[],"words":[{"text":"And","start":3651.67,"end":3651.79},{"text":"that's","start":3651.79,"end":3652.11},{"text":"it.","start":3652.11,"end":3652.27}]},{"text":"Thank you.","start":3652.27,"end":3652.75,"topics":[],"words":[{"text":"Thank","start":3652.27,"end":3652.59},{"text":"you.","start":3652.59,"end":3652.75}]}]}],"speaker":{"affiliation":"FRA","group":null,"function":null,"affiliation_full":"France"}},{"statement_number":23,"start":3653.71,"pageUrl":"/zh/asset/k1e/k1ev4cqrdk?lang=en&t=1:00:54","paragraphs":[{"sentences":[{"text":"Thank you very much, Antoni.","start":3653.71,"end":3655.39,"topics":[],"words":[{"text":"Thank","start":3653.71,"end":3653.95},{"text":"you","start":3653.95,"end":3654.03},{"text":"very","start":3654.03,"end":3654.19},{"text":"much,","start":3654.19,"end":3654.59},{"text":"Antoni.","start":3654.59,"end":3655.39}]},{"text":"Azerbaijan.","start":3655.71,"end":3656.43,"topics":[],"words":[{"text":"Azerbaijan.","start":3655.71,"end":3656.43}]}]}],"speaker":{"affiliation":null,"group":null,"function":"Co-Chair","affiliation_full":null}},{"statement_number":24,"start":3663.63,"pageUrl":"/zh/asset/k1e/k1ev4cqrdk?lang=en&t=1:01:04","paragraphs":[{"sentences":[{"text":"Thank you very much, Mr. Chair.","start":3663.63,"end":3664.91,"topics":[],"words":[{"text":"Thank","start":3663.63,"end":3663.75},{"text":"you","start":3663.75,"end":3663.83},{"text":"very","start":3663.83,"end":3664.03},{"text":"much,","start":3664.03,"end":3664.27},{"text":"Mr.","start":3664.27,"end":3664.59},{"text":"Chair.","start":3664.59,"end":3664.91}]},{"text":"First of all, I would like to thank the Subcommittee for its work and support of updating manual to reflect the last changes.","start":3665.63,"end":3675.95,"topics":[{"key":"developing-country-guidance","label":"Developing-Country Negotiation Guidance","description":"A recurring theme was that UN treaty guidance should stay practical, concise, balanced and accessible, especially for developing countries and source jurisdictions with limited negotiating capacity. Speakers stressed that the manual should help negotiators understand options, trade-offs and real-world consequences rather than simply restate commentary."}],"words":[{"text":"First","start":3665.63,"end":3665.87},{"text":"of","start":3665.87,"end":3665.95},{"text":"all,","start":3665.95,"end":3666.11},{"text":"I","start":3666.11,"end":3666.51},{"text":"would","start":3666.51,"end":3666.63},{"text":"like","start":3666.67,"end":3666.95},{"text":"to","start":3667.87,"end":3668.07},{"text":"thank","start":3668.07,"end":3668.27},{"text":"the","start":3668.83,"end":3668.91},{"text":"Subcommittee","start":3668.91,"end":3669.63},{"text":"for","start":3669.63,"end":3669.87},{"text":"its","start":3669.87,"end":3670.11},{"text":"work","start":3670.11,"end":3670.83},{"text":"and","start":3670.83,"end":3671.15},{"text":"support","start":3671.87,"end":3672.35},{"text":"of","start":3672.35,"end":3672.59},{"text":"updating","start":3672.59,"end":3673.23},{"text":"manual","start":3673.23,"end":3673.71},{"text":"to","start":3673.71,"end":3673.79},{"text":"reflect","start":3673.79,"end":3674.43},{"text":"the","start":3674.59,"end":3674.79},{"text":"last","start":3674.83,"end":3675.31},{"text":"changes.","start":3675.31,"end":3675.95}]},{"text":"Overall, we believe the document covers a wide range of relevant issue.","start":3676.35,"end":3680.19,"topics":[{"key":"developing-country-guidance","label":"Developing-Country Negotiation Guidance","description":"A recurring theme was that UN treaty guidance should stay practical, concise, balanced and accessible, especially for developing countries and source jurisdictions with limited negotiating capacity. Speakers stressed that the manual should help negotiators understand options, trade-offs and real-world consequences rather than simply restate commentary."}],"words":[{"text":"Overall,","start":3676.35,"end":3676.75},{"text":"we","start":3676.75,"end":3676.83},{"text":"believe","start":3676.83,"end":3677.19},{"text":"the","start":3677.19,"end":3677.31},{"text":"document","start":3677.31,"end":3677.79},{"text":"covers","start":3677.79,"end":3678.19},{"text":"a","start":3678.35,"end":3678.43},{"text":"wide","start":3678.43,"end":3678.79},{"text":"range","start":3678.79,"end":3679.07},{"text":"of","start":3679.07,"end":3679.19},{"text":"relevant","start":3679.19,"end":3679.83},{"text":"issue.","start":3679.83,"end":3680.19}]},{"text":"I suggest adding a practical example to help countries understand their choices during bilateral negotiation.","start":3681.07,"end":3688.83,"topics":[{"key":"developing-country-guidance","label":"Developing-Country Negotiation Guidance","description":"A recurring theme was that UN treaty guidance should stay practical, concise, balanced and accessible, especially for developing countries and source jurisdictions with limited negotiating capacity. Speakers stressed that the manual should help negotiators understand options, trade-offs and real-world consequences rather than simply restate commentary."}],"words":[{"text":"I","start":3681.07,"end":3681.47},{"text":"suggest","start":3681.47,"end":3681.95},{"text":"adding","start":3681.95,"end":3682.27},{"text":"a","start":3682.27,"end":3682.31},{"text":"practical","start":3682.31,"end":3682.95},{"text":"example","start":3682.95,"end":3683.47},{"text":"to","start":3683.47,"end":3683.87},{"text":"help","start":3683.87,"end":3684.15},{"text":"countries","start":3684.35,"end":3684.83},{"text":"understand","start":3684.91,"end":3685.79},{"text":"their","start":3685.95,"end":3686.07},{"text":"choices","start":3686.19,"end":3686.75},{"text":"during","start":3686.75,"end":3687.07},{"text":"bilateral","start":3687.55,"end":3688.11},{"text":"negotiation.","start":3688.11,"end":3688.83}]},{"text":"From that perspective, I have some specific comments.","start":3689.39,"end":3692.51,"topics":[],"words":[{"text":"From","start":3689.39,"end":3689.71},{"text":"that","start":3689.71,"end":3689.95},{"text":"perspective,","start":3689.95,"end":3690.51},{"text":"I","start":3690.51,"end":3690.59},{"text":"have","start":3690.59,"end":3690.83},{"text":"some","start":3690.83,"end":3691.23},{"text":"specific","start":3691.31,"end":3691.87},{"text":"comments.","start":3692.03,"end":3692.51}]},{"text":"First of all, the guidance on subject to tax rules may explain what evidence is needed to confirm the tax treatment in the residence country.","start":3693.43,"end":3701.95,"topics":[{"key":"subject-to-tax-rule","label":"Subject to Tax Rule","description":"Participants discussed how the manual should explain the subject to tax rule, including its policy purpose, exemptions, evidence of tax treatment in the residence state, and the meaning of applicable tax rates. Several speakers also raised negotiation and implementation difficulties for developing countries when applying the rule in practice."}],"words":[{"text":"First","start":3693.43,"end":3693.71},{"text":"of","start":3693.71,"end":3693.83},{"text":"all,","start":3693.83,"end":3694.07},{"text":"the","start":3694.07,"end":3694.23},{"text":"guidance","start":3694.23,"end":3694.71},{"text":"on","start":3694.71,"end":3695.43},{"text":"subject","start":3695.43,"end":3695.87},{"text":"to","start":3695.87,"end":3695.99},{"text":"tax","start":3695.99,"end":3696.31},{"text":"rules","start":3696.31,"end":3696.63},{"text":"may","start":3696.63,"end":3696.83},{"text":"explain","start":3696.83,"end":3697.51},{"text":"what","start":3697.63,"end":3697.99},{"text":"evidence","start":3697.99,"end":3698.55},{"text":"is","start":3698.55,"end":3698.79},{"text":"needed","start":3698.79,"end":3699.07},{"text":"to","start":3699.07,"end":3699.19},{"text":"confirm","start":3699.19,"end":3699.75},{"text":"the","start":3699.83,"end":3699.99},{"text":"tax","start":3699.99,"end":3700.31},{"text":"treatment","start":3700.31,"end":3700.87},{"text":"in","start":3700.87,"end":3701.03},{"text":"the","start":3701.03,"end":3701.15},{"text":"residence","start":3701.15,"end":3701.59},{"text":"country.","start":3701.59,"end":3701.95}]},{"text":"For example, payment is made during the year, but recipient entitlement to preferential tax benefit is confirmed only at year end.","start":3701.95,"end":3711.43,"topics":[{"key":"subject-to-tax-rule","label":"Subject to Tax Rule","description":"Participants discussed how the manual should explain the subject to tax rule, including its policy purpose, exemptions, evidence of tax treatment in the residence state, and the meaning of applicable tax rates. 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The discussion centered on keeping guidance available, likely in annexes or appendices, for countries that still use the provision while also explaining its limitations and past problems."}],"words":[{"text":"are","start":3928.49,"end":3928.57},{"text":"independent","start":3928.65,"end":3929.53},{"text":"persons.","start":3929.53,"end":3930.01}]},{"text":"Also, the fact that it does not apply or may have a challenge of application when we are talking about non-discrimination.","start":3930.57,"end":3941.29,"topics":[{"key":"article-14-guidance","label":"Treatment of Article 14","description":"Several speakers debated how the deleted Article 14 on independent personal services should be handled in the manual. 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The discussion centered on keeping guidance available, likely in annexes or appendices, for countries that still use the provision while also explaining its limitations and past problems."}],"words":[{"text":"While","start":3943.45,"end":3944.01},{"text":"the","start":3944.01,"end":3944.09},{"text":"non-discrimination","start":3944.41,"end":3945.33},{"text":"article","start":3945.33,"end":3946.33},{"text":"reflects","start":3946.49,"end":3947.85},{"text":"permanent","start":3947.85,"end":3948.29},{"text":"establishment,","start":3948.29,"end":3948.93},{"text":"article","start":3949.37,"end":3949.69},{"text":"14","start":3949.69,"end":3950.01},{"text":"is","start":3950.01,"end":3950.17},{"text":"not","start":3950.17,"end":3950.33},{"text":"reflected","start":3950.33,"end":3950.97},{"text":"in","start":3950.97,"end":3951.25},{"text":"the","start":3951.25,"end":3951.33},{"text":"non-discrimination","start":3951.69,"end":3952.65},{"text":"article.","start":3952.65,"end":3953.13}]},{"text":"Lastly, As observed by Mr. Bhaskar, we have many challenges with the STR.","start":3955.21,"end":3966.37,"topics":[{"key":"subject-to-tax-rule","label":"Subject to Tax Rule","description":"Participants discussed how the manual should explain the subject to tax rule, including its policy purpose, exemptions, evidence of tax treatment in the residence state, and the meaning of applicable tax rates. 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to seek your indulgence.","start":4146.89,"end":4148.49,"topics":[],"words":[{"text":"I","start":4146.89,"end":4146.97},{"text":"want","start":4146.97,"end":4147.25},{"text":"to","start":4147.25,"end":4147.33},{"text":"seek","start":4147.33,"end":4147.57},{"text":"your","start":4147.57,"end":4147.69},{"text":"indulgence.","start":4147.69,"end":4148.49}]},{"text":"Uh we take your comments in the written comments.","start":4149.13,"end":4151.21,"topics":[],"words":[{"text":"Uh","start":4149.13,"end":4149.17},{"text":"we","start":4149.17,"end":4149.37},{"text":"take","start":4149.37,"end":4149.53},{"text":"your","start":4149.53,"end":4149.73},{"text":"comments","start":4149.73,"end":4150.17},{"text":"in","start":4150.17,"end":4150.33},{"text":"the","start":4150.33,"end":4150.41},{"text":"written","start":4150.41,"end":4150.81},{"text":"comments.","start":4150.81,"end":4151.21}]},{"text":"So I will take only these three flags.","start":4151.45,"end":4153.61,"topics":[],"words":[{"text":"So","start":4151.45,"end":4151.73},{"text":"I","start":4151.73,"end":4151.77},{"text":"will","start":4151.77,"end":4151.93},{"text":"take","start":4151.93,"end":4152.17},{"text":"only","start":4152.17,"end":4152.41},{"text":"these","start":4152.41,"end":4152.73},{"text":"three","start":4152.81,"end":4153.05},{"text":"flags.","start":4153.05,"end":4153.61}]},{"text":"Um Tanzania, India, and one one minute please.","start":4154.05,"end":4158.25,"topics":[],"words":[{"text":"Um","start":4154.05,"end":4154.17},{"text":"Tanzania,","start":4154.41,"end":4155.29},{"text":"India,","start":4155.29,"end":4155.77},{"text":"and","start":4156.17,"end":4156.97},{"text":"one","start":4156.97,"end":4157.21},{"text":"one","start":4157.21,"end":4157.41},{"text":"minute","start":4157.41,"end":4157.69},{"text":"please.","start":4157.69,"end":4158.25}]},{"text":"1 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updates.","start":4167.81,"end":4174.49,"topics":[],"words":[{"text":"Tanzania","start":4167.81,"end":4168.25},{"text":"congratulates","start":4168.25,"end":4168.89},{"text":"the","start":4168.97,"end":4169.13},{"text":"Subcommittee","start":4169.13,"end":4169.77},{"text":"for","start":4169.77,"end":4169.93},{"text":"the","start":4169.93,"end":4170.05},{"text":"job","start":4170.09,"end":4170.33},{"text":"well","start":4170.33,"end":4170.49},{"text":"done","start":4170.49,"end":4170.89},{"text":"and","start":4171.57,"end":4171.73},{"text":"welcomes","start":4171.73,"end":4172.25},{"text":"the","start":4172.33,"end":4172.45},{"text":"draft","start":4172.45,"end":4172.81},{"text":"report","start":4172.81,"end":4173.29},{"text":"and","start":4173.33,"end":4173.45},{"text":"the","start":4173.45,"end":4173.53},{"text":"proposed","start":4173.53,"end":4173.93},{"text":"updates.","start":4173.93,"end":4174.49}]},{"text":"On this one, Chair, we have four suggestions to strengthen the manual's practical guidance for developing countries' negotiators.","start":4175.29,"end":4183.05,"topics":[{"key":"developing-country-guidance","label":"Developing-Country Negotiation Guidance","description":"A recurring theme was that UN treaty guidance should stay practical, concise, balanced and accessible, especially for developing countries and source jurisdictions with limited negotiating capacity. Speakers stressed that the manual should help negotiators understand options, trade-offs and real-world consequences rather than simply restate commentary."},{"key":"natural-resources-pe","label":"Natural Resources Permanent Establishment","description":"Multiple statements focused on Article 5A for exploration and exploitation of natural resources, including the 30-day threshold, anti-avoidance concerns, and interaction with other permanent establishment and services provisions. 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Discussion focused on source-country taxing rights, gross versus net taxation, service permanent establishments, and whether the existing framework should first be clarified and simplified before larger reforms are attempted."}],"words":[{"text":"First,","start":4183.69,"end":4184.01},{"text":"Chair,","start":4184.09,"end":4184.49},{"text":"on","start":4184.61,"end":4184.73},{"text":"the","start":4184.73,"end":4184.81},{"text":"interaction","start":4184.89,"end":4185.49},{"text":"between","start":4185.49,"end":4185.81},{"text":"Articles","start":4185.81,"end":4186.41},{"text":"5A","start":4186.41,"end":4186.97},{"text":"and","start":4187.17,"end":4187.37},{"text":"Article","start":4187.37,"end":4187.85},{"text":"12A,","start":4187.85,"end":4188.73},{"text":"we","start":4189.13,"end":4189.37},{"text":"suggest","start":4189.37,"end":4189.81},{"text":"expanding","start":4189.81,"end":4190.33},{"text":"paragraphs","start":4190.33,"end":4190.81},{"text":"301A","start":4190.81,"end":4191.49},{"text":"J,","start":4193.37,"end":4193.85},{"text":"together","start":4194.21,"end":4194.65},{"text":"with","start":4194.65,"end":4194.81},{"text":"paragraph","start":4194.81,"end":4195.21},{"text":"301","start":4195.21,"end":4195.85},{"text":"and","start":4196.33,"end":4196.53},{"text":"301.","start":4196.53,"end":4197.93}]},{"text":"Many exploration and exportation activities are delivered through services.","start":4198.73,"end":4203.85,"topics":[{"key":"natural-resources-pe","label":"Natural Resources Permanent Establishment","description":"Multiple statements focused on Article 5A for exploration and exploitation of natural resources, including the 30-day threshold, anti-avoidance concerns, and interaction with other permanent establishment and services provisions. 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Discussion focused on source-country taxing rights, gross versus net taxation, service permanent establishments, and whether the existing framework should first be clarified and simplified before larger reforms are attempted."}],"words":[{"text":"Many","start":4198.73,"end":4199.13},{"text":"exploration","start":4199.13,"end":4199.77},{"text":"and","start":4199.77,"end":4199.93},{"text":"exportation","start":4199.93,"end":4200.93},{"text":"activities","start":4200.93,"end":4201.69},{"text":"are","start":4201.69,"end":4201.89},{"text":"delivered","start":4202.17,"end":4202.73},{"text":"through","start":4202.73,"end":4203.05},{"text":"services.","start":4203.05,"end":4203.85}]},{"text":"The manual should therefore clarify how article 12A applies before the 30-day threshold is exceeded, or where article 5A does not apply, and how the treatment changes once a permanent establishment arises.","start":4204.25,"end":4219.05,"topics":[{"key":"natural-resources-pe","label":"Natural Resources Permanent Establishment","description":"Multiple statements focused on Article 5A for exploration and exploitation of natural resources, including the 30-day threshold, anti-avoidance concerns, and interaction with other permanent establishment and services provisions. 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Discussion focused on source-country taxing rights, gross versus net taxation, service permanent establishments, and whether the existing framework should first be clarified and simplified before larger reforms are attempted."}],"words":[{"text":"The","start":4204.25,"end":4204.41},{"text":"manual","start":4204.41,"end":4204.73},{"text":"should","start":4204.73,"end":4204.97},{"text":"therefore","start":4204.97,"end":4205.49},{"text":"clarify","start":4205.49,"end":4206.09},{"text":"how","start":4206.09,"end":4206.33},{"text":"article","start":4206.33,"end":4206.81},{"text":"12A","start":4206.81,"end":4207.53},{"text":"applies","start":4207.61,"end":4208.17},{"text":"before","start":4208.17,"end":4208.57},{"text":"the","start":4208.57,"end":4208.69},{"text":"30-day","start":4208.69,"end":4209.21},{"text":"threshold","start":4209.21,"end":4209.77},{"text":"is","start":4210.25,"end":4210.41},{"text":"exceeded,","start":4210.41,"end":4210.97},{"text":"or","start":4211.69,"end":4211.89},{"text":"where","start":4211.89,"end":4212.09},{"text":"article","start":4212.09,"end":4212.49},{"text":"5A","start":4212.49,"end":4213.05},{"text":"does","start":4213.05,"end":4213.29},{"text":"not","start":4213.29,"end":4213.45},{"text":"apply,","start":4213.45,"end":4213.93},{"text":"and","start":4214.53,"end":4214.69},{"text":"how","start":4214.69,"end":4214.97},{"text":"the","start":4214.97,"end":4215.09},{"text":"treatment","start":4215.09,"end":4215.61},{"text":"changes","start":4215.69,"end":4216.33},{"text":"once","start":4216.33,"end":4216.65},{"text":"a","start":4216.73,"end":4216.77},{"text":"permanent","start":4216.77,"end":4217.21},{"text":"establishment","start":4217.33,"end":4218.09},{"text":"arises.","start":4218.25,"end":4219.05}]},{"text":"This also has revenue implications, Chair.","start":4219.77,"end":4222.17,"topics":[{"key":"natural-resources-pe","label":"Natural Resources Permanent Establishment","description":"Multiple statements focused on Article 5A for exploration and exploitation of natural resources, including the 30-day threshold, anti-avoidance concerns, and interaction with other permanent establishment and services provisions. 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Discussion focused on source-country taxing rights, gross versus net taxation, service permanent establishments, and whether the existing framework should first be clarified and simplified before larger reforms are attempted."}],"words":[{"text":"Depending","start":4222.73,"end":4223.21},{"text":"on","start":4223.21,"end":4223.29},{"text":"the","start":4223.29,"end":4223.41},{"text":"rates,","start":4223.41,"end":4224.17},{"text":"costs,","start":4224.17,"end":4224.57},{"text":"and","start":4224.57,"end":4224.69},{"text":"the","start":4224.69,"end":4224.77},{"text":"profitability,","start":4224.77,"end":4225.61},{"text":"gross-based","start":4225.97,"end":4226.49},{"text":"taxation","start":4226.49,"end":4226.89},{"text":"under","start":4226.89,"end":4227.09},{"text":"Article","start":4227.09,"end":4227.45},{"text":"12A","start":4227.45,"end":4228.17},{"text":"may","start":4228.25,"end":4228.41},{"text":"generate","start":4228.41,"end":4228.89},{"text":"more","start":4229.53,"end":4229.81},{"text":"revenue","start":4229.81,"end":4230.41},{"text":"than","start":4230.65,"end":4230.97},{"text":"net-based","start":4230.97,"end":4231.57},{"text":"taxation","start":4231.57,"end":4232.09},{"text":"under","start":4232.09,"end":4232.33},{"text":"Article","start":4232.33,"end":4232.65},{"text":"7.","start":4232.65,"end":4233.05}]},{"text":"Therefore, we suggest that practical examples would help negotiators understand these outcomes and the applicable coordination rules.","start":4233.85,"end":4241.69,"topics":[{"key":"developing-country-guidance","label":"Developing-Country Negotiation Guidance","description":"A recurring theme was that UN treaty guidance should stay practical, concise, balanced and accessible, especially for developing countries and source jurisdictions with limited negotiating capacity. Speakers stressed that the manual should help negotiators understand options, trade-offs and real-world consequences rather than simply restate commentary."},{"key":"cross-border-services","label":"Cross-Border Services Taxation","description":"The committee examined how Articles 5, 7, 12AA and 12B currently tax cross-border services and automated digital services. Discussion focused on source-country taxing rights, gross versus net taxation, service permanent establishments, and whether the existing framework should first be clarified and simplified before larger reforms are attempted."}],"words":[{"text":"Therefore,","start":4233.85,"end":4234.29},{"text":"we","start":4234.29,"end":4234.37},{"text":"suggest","start":4234.37,"end":4234.77},{"text":"that","start":4234.77,"end":4235.13},{"text":"practical","start":4235.21,"end":4235.69},{"text":"examples","start":4235.69,"end":4236.25},{"text":"would","start":4236.25,"end":4236.41},{"text":"help","start":4236.41,"end":4236.81},{"text":"negotiators","start":4236.97,"end":4237.53},{"text":"understand","start":4237.53,"end":4238.17},{"text":"these","start":4238.97,"end":4239.29},{"text":"outcomes","start":4239.29,"end":4239.77},{"text":"and","start":4239.77,"end":4239.97},{"text":"the","start":4239.97,"end":4240.05},{"text":"applicable","start":4240.05,"end":4240.57},{"text":"coordination","start":4240.57,"end":4241.13},{"text":"rules.","start":4241.13,"end":4241.69}]},{"text":"And second, Chair, regarding paragraphs 301 and 301, we suggest clarifying when Article 5 can independently establish a permanent establishment where Article 5A's conditions are not met, including through an urgent permanent establishment.","start":4242.29,"end":4260.25,"topics":[{"key":"natural-resources-pe","label":"Natural Resources Permanent Establishment","description":"Multiple statements focused on Article 5A for exploration and exploitation of natural resources, including the 30-day threshold, anti-avoidance concerns, and interaction with other permanent establishment and services provisions. 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Discussion covered the expansion of royalties to software, distinctions from services and automated digital services, and the need for practical examples for mixed 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stands ready to contribute its practical trade negotiations experience to this work.","start":4294.21,"end":4300.65,"topics":[],"words":[{"text":"And","start":4294.21,"end":4294.33},{"text":"finally,","start":4294.33,"end":4294.69},{"text":"Chair,","start":4294.69,"end":4294.89},{"text":"Tanzania","start":4294.89,"end":4295.29},{"text":"stands","start":4295.29,"end":4295.61},{"text":"ready","start":4295.61,"end":4296.01},{"text":"to","start":4296.33,"end":4296.49},{"text":"contribute","start":4296.49,"end":4297.05},{"text":"its","start":4297.05,"end":4297.29},{"text":"practical","start":4297.29,"end":4297.85},{"text":"trade","start":4297.85,"end":4298.09},{"text":"negotiations","start":4298.09,"end":4299.05},{"text":"experience","start":4299.53,"end":4300.01},{"text":"to","start":4300.01,"end":4300.13},{"text":"this","start":4300.13,"end":4300.41},{"text":"work.","start":4300.41,"end":4300.65}]},{"text":"Thank 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comments.","start":4305.21,"end":4308.93,"topics":[],"words":[{"text":"I","start":4305.21,"end":4305.37},{"text":"also","start":4305.37,"end":4305.61},{"text":"recommend","start":4305.61,"end":4306.29},{"text":"that","start":4306.29,"end":4306.65},{"text":"colleagues","start":4306.81,"end":4307.21},{"text":"could","start":4307.21,"end":4307.57},{"text":"send","start":4307.57,"end":4307.93},{"text":"in","start":4307.93,"end":4308.25},{"text":"written","start":4308.25,"end":4308.65},{"text":"comments.","start":4308.65,"end":4308.93}]},{"text":"It's going to help us and this subcommittee.","start":4308.93,"end":4312.09,"topics":[],"words":[{"text":"It's","start":4308.93,"end":4309.17},{"text":"going","start":4309.17,"end":4309.33},{"text":"to","start":4309.33,"end":4309.45},{"text":"help","start":4309.45,"end":4309.77},{"text":"us","start":4309.77,"end":4310.09},{"text":"and","start":4310.89,"end":4311.13},{"text":"this","start":4311.13,"end":4311.33},{"text":"subcommittee.","start":4311.33,"end":4312.09}]},{"text":"India, please.","start":4312.97,"end":4313.77,"topics":[],"words":[{"text":"India,","start":4312.97,"end":4313.29},{"text":"please.","start":4313.29,"end":4313.77}]}]}],"speaker":{"affiliation":null,"group":null,"function":"Co-Chair","affiliation_full":null}},{"statement_number":30,"start":4315.21,"pageUrl":"/zh/asset/k1e/k1ev4cqrdk?lang=en&t=1:11:56","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":4315.21,"end":4315.81,"topics":[],"words":[{"text":"Thank","start":4315.21,"end":4315.37},{"text":"you,","start":4315.53,"end":4315.61},{"text":"Chair.","start":4315.61,"end":4315.81}]},{"text":"Congratulations to the subcommittee.","start":4315.81,"end":4317.45,"topics":[],"words":[{"text":"Congratulations","start":4315.81,"end":4316.57},{"text":"to","start":4316.57,"end":4316.69},{"text":"the","start":4316.73,"end":4316.81},{"text":"subcommittee.","start":4316.81,"end":4317.45}]},{"text":"I'll keep it as short as I can.","start":4317.45,"end":4319.61,"topics":[],"words":[{"text":"I'll","start":4317.45,"end":4317.85},{"text":"keep","start":4318.09,"end":4318.33},{"text":"it","start":4318.33,"end":4318.49},{"text":"as","start":4318.49,"end":4318.73},{"text":"short","start":4318.73,"end":4319.05},{"text":"as","start":4319.05,"end":4319.21},{"text":"I","start":4319.21,"end":4319.25},{"text":"can.","start":4319.25,"end":4319.61}]},{"text":"Firstly, taking off on the suggestions regarding the interplay between the old provisions as well as the new ones, especially with regard to reinsurance, insurance and provision of services.","start":4320.57,"end":4331.81,"topics":[{"key":"insurance-premiums","label":"Insurance Premium Taxation","description":"The new Article 12C on source taxation of cross-border insurance premiums was discussed together with questions about reinsurance, gross versus net taxation, and how to handle losses or refunds. 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Alun.","start":5414.72,"end":5417.24,"topics":[],"words":[{"text":"I'm","start":5414.72,"end":5414.92},{"text":"going","start":5414.92,"end":5415.08},{"text":"to","start":5415.08,"end":5415.24},{"text":"invite","start":5415.24,"end":5415.88},{"text":"C.","start":5416.28,"end":5416.76},{"text":"Alun.","start":5416.76,"end":5417.24}]}]}],"speaker":{"affiliation":null,"group":null,"function":"Co-Chair","affiliation_full":null}},{"statement_number":32,"start":5423.68,"pageUrl":"/zh/asset/k1e/k1ev4cqrdk?lang=en&t=1:30:24","paragraphs":[{"sentences":[{"text":"Yeah, good afternoon.","start":5423.68,"end":5424.76,"topics":[],"words":[{"text":"Yeah,","start":5423.68,"end":5423.96},{"text":"good","start":5423.96,"end":5424.16},{"text":"afternoon.","start":5424.16,"end":5424.76}]},{"text":"On behalf of Sierra Leone, I just want to commend the Subcommittee, drafters, and everybody for the wonderful presentation to this afternoon.","start":5426.97,"end":5438.09,"topics":[],"words":[{"text":"On","start":5426.97,"end":5427.05},{"text":"behalf","start":5427.05,"end":5427.37},{"text":"of","start":5427.37,"end":5427.45},{"text":"Sierra","start":5427.45,"end":5427.77},{"text":"Leone,","start":5427.77,"end":5428.21},{"text":"I","start":5429.13,"end":5429.29},{"text":"just","start":5429.29,"end":5429.77},{"text":"want","start":5429.77,"end":5430.13},{"text":"to","start":5430.13,"end":5430.49},{"text":"commend","start":5430.65,"end":5431.13},{"text":"the","start":5431.29,"end":5431.45},{"text":"Subcommittee,","start":5431.45,"end":5432.49},{"text":"drafters,","start":5432.49,"end":5433.25},{"text":"and","start":5433.25,"end":5433.41},{"text":"everybody","start":5433.41,"end":5434.01},{"text":"for","start":5434.01,"end":5434.13},{"text":"the","start":5434.13,"end":5434.21},{"text":"wonderful","start":5434.21,"end":5434.65},{"text":"presentation","start":5434.65,"end":5435.61},{"text":"to","start":5436.65,"end":5437.25},{"text":"this","start":5437.25,"end":5437.49},{"text":"afternoon.","start":5437.49,"end":5438.09}]},{"text":"And I'm here to make the following observations and recommendations.","start":5438.73,"end":5442.81,"topics":[],"words":[{"text":"And","start":5438.73,"end":5438.89},{"text":"I'm","start":5438.89,"end":5439.09},{"text":"here","start":5439.09,"end":5439.53},{"text":"to","start":5439.61,"end":5439.77},{"text":"make","start":5439.77,"end":5440.09},{"text":"the","start":5440.25,"end":5440.45},{"text":"following","start":5440.45,"end":5440.89},{"text":"observations","start":5440.93,"end":5441.77},{"text":"and","start":5441.77,"end":5441.89},{"text":"recommendations.","start":5441.89,"end":5442.81}]},{"text":"Like for Sierra Leone, we really welcome the proposed inclusion of a clear guidance on the SDTR under Article 1.3.","start":5444.17,"end":5451.85,"topics":[{"key":"subject-to-tax-rule","label":"Subject to Tax Rule","description":"Participants discussed how the manual should explain the subject to tax rule, including its policy purpose, exemptions, evidence of tax treatment in the residence state, and the meaning of applicable tax rates. Several speakers also raised negotiation and implementation difficulties for developing countries when applying the rule in practice."}],"words":[{"text":"Like","start":5444.17,"end":5444.41},{"text":"for","start":5444.41,"end":5444.53},{"text":"Sierra","start":5444.53,"end":5444.77},{"text":"Leone,","start":5444.77,"end":5445.17},{"text":"we","start":5445.77,"end":5445.97},{"text":"really","start":5445.97,"end":5446.25},{"text":"welcome","start":5446.25,"end":5446.73},{"text":"the","start":5446.73,"end":5446.85},{"text":"proposed","start":5446.85,"end":5447.29},{"text":"inclusion","start":5447.29,"end":5448.01},{"text":"of","start":5448.01,"end":5448.09},{"text":"a","start":5448.09,"end":5448.25},{"text":"clear","start":5448.25,"end":5448.57},{"text":"guidance","start":5448.57,"end":5449.13},{"text":"on","start":5449.13,"end":5449.25},{"text":"the","start":5449.25,"end":5449.33},{"text":"SDTR","start":5449.37,"end":5450.17},{"text":"under","start":5450.41,"end":5450.65},{"text":"Article","start":5450.65,"end":5451.29},{"text":"1.3.","start":5451.29,"end":5451.85}]},{"text":"This provision would help countries protect their taxing rights where income earned locally is subject to very low taxation in another country.","start":5452.81,"end":5461.93,"topics":[{"key":"subject-to-tax-rule","label":"Subject to Tax Rule","description":"Participants discussed how the manual should explain the subject to tax rule, including its policy purpose, exemptions, evidence of tax treatment in the residence state, and the meaning of applicable tax rates. Several speakers also raised negotiation and implementation difficulties for developing countries when applying the rule in practice."}],"words":[{"text":"This","start":5452.81,"end":5453.05},{"text":"provision","start":5453.05,"end":5453.53},{"text":"would","start":5453.53,"end":5453.69},{"text":"help","start":5453.77,"end":5454.17},{"text":"countries","start":5454.97,"end":5455.45},{"text":"protect","start":5455.45,"end":5455.85},{"text":"their","start":5455.85,"end":5455.97},{"text":"taxing","start":5455.97,"end":5456.33},{"text":"rights","start":5456.33,"end":5456.77},{"text":"where","start":5456.77,"end":5457.13},{"text":"income","start":5457.13,"end":5457.53},{"text":"earned","start":5457.53,"end":5457.93},{"text":"locally","start":5457.93,"end":5458.45},{"text":"is","start":5458.45,"end":5458.57},{"text":"subject","start":5458.57,"end":5459.05},{"text":"to","start":5459.05,"end":5459.21},{"text":"very","start":5459.21,"end":5459.49},{"text":"low","start":5459.49,"end":5459.69},{"text":"taxation","start":5459.69,"end":5460.49},{"text":"in","start":5460.89,"end":5461.05},{"text":"another","start":5461.05,"end":5461.37},{"text":"country.","start":5461.37,"end":5461.93}]},{"text":"For Sierra Leone, this is important because payments made to foreign companies may reduce the country's ability to collect revenue.","start":5462.33,"end":5470.01,"topics":[{"key":"subject-to-tax-rule","label":"Subject to Tax Rule","description":"Participants discussed how the manual should explain the subject to tax rule, including its policy purpose, exemptions, evidence of tax treatment in the residence state, and the meaning of applicable tax rates. Several speakers also raised negotiation and implementation difficulties for developing countries when applying the rule in practice."}],"words":[{"text":"For","start":5462.33,"end":5462.49},{"text":"Sierra","start":5462.49,"end":5462.77},{"text":"Leone,","start":5462.77,"end":5463.21},{"text":"this","start":5463.29,"end":5463.53},{"text":"is","start":5463.53,"end":5463.69},{"text":"important","start":5463.69,"end":5464.21},{"text":"because","start":5464.21,"end":5464.73},{"text":"payments","start":5465.05,"end":5465.49},{"text":"made","start":5465.49,"end":5465.69},{"text":"to","start":5465.69,"end":5465.93},{"text":"foreign","start":5465.93,"end":5466.33},{"text":"companies","start":5466.33,"end":5467.05},{"text":"may","start":5467.29,"end":5467.45},{"text":"reduce","start":5467.45,"end":5467.81},{"text":"the","start":5467.81,"end":5467.93},{"text":"country's","start":5467.93,"end":5468.41},{"text":"ability","start":5468.41,"end":5469.05},{"text":"to","start":5469.05,"end":5469.17},{"text":"collect","start":5469.17,"end":5469.53},{"text":"revenue.","start":5469.53,"end":5470.01}]},{"text":"We encourage the Subcommittee to provide simple examples showing how countries can apply this rule, particularly where information about the tax treatment of income abroad is difficult to obtain.","start":5470.73,"end":5484.17,"topics":[{"key":"subject-to-tax-rule","label":"Subject to Tax Rule","description":"Participants discussed how the manual should explain the subject to tax rule, including its policy purpose, exemptions, evidence of tax treatment in the residence state, and the meaning of applicable tax rates. 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thank you very much, it's a proposal.","start":5774.17,"end":5776.73,"topics":[],"words":[{"text":"So","start":5774.17,"end":5774.57},{"text":"thank","start":5774.57,"end":5774.81},{"text":"you","start":5774.81,"end":5774.89},{"text":"very","start":5774.89,"end":5775.13},{"text":"much,","start":5775.13,"end":5775.37},{"text":"it's","start":5775.37,"end":5775.69},{"text":"a","start":5775.69,"end":5775.77},{"text":"proposal.","start":5776.33,"end":5776.73}]}]}],"speaker":{"affiliation":null,"group":null,"function":null,"affiliation_full":null}},{"statement_number":37,"start":5777.41,"pageUrl":"/zh/asset/k1e/k1ev4cqrdk?lang=en&t=1:36:18","paragraphs":[{"sentences":[{"text":"Thank you very much, 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we look forward to receiving those recent comments.","start":6104.33,"end":6106.97,"topics":[],"words":[{"text":"So","start":6104.33,"end":6104.57},{"text":"we","start":6104.57,"end":6104.65},{"text":"look","start":6104.65,"end":6104.85},{"text":"forward","start":6104.85,"end":6105.17},{"text":"to","start":6105.17,"end":6105.25},{"text":"receiving","start":6105.25,"end":6105.69},{"text":"those","start":6105.69,"end":6106.09},{"text":"recent","start":6106.17,"end":6106.57},{"text":"comments.","start":6106.57,"end":6106.97}]},{"text":"Thank you very much, Jan. Thank you, Irving.","start":6107.21,"end":6109.45,"topics":[],"words":[{"text":"Thank","start":6107.21,"end":6107.41},{"text":"you","start":6107.41,"end":6107.49},{"text":"very","start":6107.49,"end":6107.69},{"text":"much,","start":6107.69,"end":6107.89},{"text":"Jan.","start":6108.05,"end":6108.33},{"text":"Thank","start":6108.41,"end":6108.65},{"text":"you,","start":6108.65,"end":6108.89},{"text":"Irving.","start":6109.05,"end":6109.45}]},{"text":"I'm going to invite the next team.","start":6111.81,"end":6114.89,"topics":[],"words":[{"text":"I'm","start":6111.81,"end":6112.01},{"text":"going","start":6112.01,"end":6112.17},{"text":"to","start":6112.17,"end":6112.33},{"text":"invite","start":6112.33,"end":6112.81},{"text":"the","start":6112.81,"end":6113.01},{"text":"next","start":6113.13,"end":6113.77},{"text":"team.","start":6114.41,"end":6114.89}]},{"text":"We're moving very quickly to item 3D on the agenda, and that is taxation of issues related to the digitalized and globalized economy.","start":6115.45,"end":6129.77,"topics":[{"key":"software-digital-payments","label":"Software and Digital Payments","description":"Speakers examined how treaty rules should classify and tax software-related payments and other technology-based transactions. 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you.","start":6225.89,"end":6227.89,"topics":[],"words":[{"text":"Silvia,","start":6225.89,"end":6226.53},{"text":"thank","start":6227.49,"end":6227.73},{"text":"you.","start":6227.73,"end":6227.89}]}]}],"speaker":{"affiliation":null,"group":null,"function":"Co-Chair","affiliation_full":null}},{"statement_number":40,"start":6229.65,"pageUrl":"/zh/asset/k1e/k1ev4cqrdk?lang=en&t=1:43:50","paragraphs":[{"sentences":[{"text":"Good afternoon, everyone, distinguished members and participants.","start":6229.65,"end":6233.41,"topics":[],"words":[{"text":"Good","start":6229.65,"end":6229.89},{"text":"afternoon,","start":6229.93,"end":6230.53},{"text":"everyone,","start":6230.53,"end":6231.09},{"text":"distinguished","start":6231.09,"end":6231.73},{"text":"members","start":6231.73,"end":6232.29},{"text":"and","start":6232.29,"end":6232.53},{"text":"participants.","start":6232.53,"end":6233.41}]},{"text":"So I will introduce the evaluation report prepared by the Subcommittee on the Digitalized and Globalized Economy.","start":6233.41,"end":6241.01,"topics":[],"words":[{"text":"So","start":6233.41,"end":6233.73},{"text":"I","start":6233.73,"end":6233.89},{"text":"will","start":6233.89,"end":6234.05},{"text":"introduce","start":6234.05,"end":6234.85},{"text":"the","start":6235.41,"end":6235.61},{"text":"evaluation","start":6235.61,"end":6236.45},{"text":"report","start":6236.45,"end":6236.85},{"text":"prepared","start":6236.85,"end":6237.41},{"text":"by","start":6237.41,"end":6237.73},{"text":"the","start":6237.73,"end":6237.89},{"text":"Subcommittee","start":6237.89,"end":6238.77},{"text":"on","start":6238.77,"end":6238.85},{"text":"the","start":6238.85,"end":6239.01},{"text":"Digitalized","start":6239.01,"end":6239.69},{"text":"and","start":6239.69,"end":6239.85},{"text":"Globalized","start":6239.85,"end":6240.41},{"text":"Economy.","start":6240.41,"end":6241.01}]},{"text":"Before starting my part of the presentation, I would first like to express our sincere gratitude from me and my co-coordinators to Professor Brian Arnold, because with his exceptional expertise, he has made a tremendous contribution to the work of the subcommittee and to this evaluation 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it has been a privilege and a pleasure to work with you.","start":6263.01,"end":6266.13,"topics":[],"words":[{"text":"So","start":6263.01,"end":6263.25},{"text":"it","start":6263.25,"end":6263.49},{"text":"has","start":6263.49,"end":6263.73},{"text":"been","start":6263.73,"end":6264.01},{"text":"a","start":6264.01,"end":6264.05},{"text":"privilege","start":6264.05,"end":6264.69},{"text":"and","start":6264.73,"end":6264.85},{"text":"a","start":6264.85,"end":6264.93},{"text":"pleasure","start":6264.93,"end":6265.41},{"text":"to","start":6265.41,"end":6265.53},{"text":"work","start":6265.53,"end":6265.81},{"text":"with","start":6265.81,"end":6265.97},{"text":"you.","start":6265.97,"end":6266.13}]},{"text":"Thank you, Brian.","start":6266.13,"end":6267.25,"topics":[],"words":[{"text":"Thank","start":6266.13,"end":6266.53},{"text":"you,","start":6266.53,"end":6266.69},{"text":"Brian.","start":6266.69,"end":6267.25}]},{"text":"So my part of the presentation covers the mandate, the structure 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Angie.","start":7573.29,"end":7576.49,"topics":[],"words":[{"text":"Thank","start":7573.29,"end":7573.77},{"text":"you","start":7573.77,"end":7573.85},{"text":"very","start":7573.85,"end":7574.09},{"text":"much,","start":7574.09,"end":7574.49},{"text":"Claudia","start":7574.97,"end":7575.41},{"text":"and","start":7575.41,"end":7575.89},{"text":"Angie.","start":7575.93,"end":7576.49}]},{"text":"and of course, with big thanks to Lorenzo, Chris, and very importantly, Brian Arnold, who had given the Subcommittee very good support in doing this innovative 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you will recall that at the 34th session, this Subcommittee was given the mandate to do an evaluation report as to the provisions relating to PE for services and also relating to emerging technologies.","start":7598.37,"end":7617.93,"topics":[{"key":"significant-economic-presence","label":"Significant Economic Presence","description":"A major topic was whether the UN model should develop a new nexus rule for taxing business activity without physical presence, often framed as significant economic presence. 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so, the floor is open.","start":7690.85,"end":7694.25,"topics":[],"words":[{"text":"And","start":7690.85,"end":7690.97},{"text":"so,","start":7690.97,"end":7691.29},{"text":"the","start":7692.09,"end":7692.29},{"text":"floor","start":7692.29,"end":7692.81},{"text":"is","start":7693.53,"end":7693.85},{"text":"open.","start":7693.85,"end":7694.25}]},{"text":"Angela, it is Jian.","start":7704.97,"end":7706.73,"topics":[],"words":[{"text":"Angela,","start":7704.97,"end":7705.61},{"text":"it","start":7705.93,"end":7706.09},{"text":"is","start":7706.09,"end":7706.33},{"text":"Jian.","start":7706.33,"end":7706.73}]}]}],"speaker":{"affiliation":null,"group":null,"function":"Co-Chair","affiliation_full":null}},{"statement_number":46,"start":7714.54,"pageUrl":"/zh/asset/k1e/k1ev4cqrdk?lang=en&t=2:08:35","paragraphs":[{"sentences":[{"text":"Thank you, Mr. Co-Chair.","start":7714.54,"end":7715.98,"topics":[],"words":[{"text":"Thank","start":7714.54,"end":7714.86},{"text":"you,","start":7714.86,"end":7715.1},{"text":"Mr.","start":7715.18,"end":7715.5},{"text":"Co-Chair.","start":7715.5,"end":7715.98}]},{"text":"I have a preliminary question and a remark.","start":7716.78,"end":7721.9,"topics":[],"words":[{"text":"I","start":7716.78,"end":7717.18},{"text":"have","start":7717.18,"end":7717.42},{"text":"a","start":7717.9,"end":7717.94},{"text":"preliminary","start":7717.94,"end":7718.54},{"text":"question","start":7718.54,"end":7719.5},{"text":"and","start":7719.5,"end":7720.22},{"text":"a","start":7720.86,"end":7720.9},{"text":"remark.","start":7720.9,"end":7721.9}]},{"text":"My question is, does the subcommittee recommend any of the three options, because it seems to me it would be helpful in general when subcommittees are working on issues and they present 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In option C, you have either focusing first on option B and then when that's done on option A, SEP, so that's a two-step approach.","start":7752.17,"end":7769.29,"topics":[{"key":"significant-economic-presence","label":"Significant Economic Presence","description":"A major topic was whether the UN model should develop a new nexus rule for taxing business activity without physical presence, often framed as significant economic presence. Speakers discussed whether such an approach should extend beyond services and how it could help address gaps left by traditional permanent establishment rules."},{"key":"developing-country-guidance","label":"Developing-Country Negotiation Guidance","description":"A recurring theme was that UN treaty guidance should stay practical, concise, balanced and accessible, especially for developing countries and source jurisdictions with limited negotiating capacity. 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so for me, it is for us to look at how do we solve the problem, because The issue that we have with us is not whether it is SEP or SDP or whatever.","start":9023.83,"end":9037.91,"topics":[{"key":"significant-economic-presence","label":"Significant Economic Presence","description":"A major topic was whether the UN model should develop a new nexus rule for taxing business activity without physical presence, often framed as significant economic presence. 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all your points are clear and they are very useful.","start":9106.27,"end":9110.35,"topics":[],"words":[{"text":"But","start":9106.27,"end":9106.51},{"text":"all","start":9106.91,"end":9107.07},{"text":"your","start":9107.47,"end":9107.87},{"text":"points","start":9107.95,"end":9108.35},{"text":"are","start":9108.35,"end":9108.43},{"text":"clear","start":9108.43,"end":9108.75},{"text":"and","start":9108.99,"end":9109.19},{"text":"they","start":9109.19,"end":9109.27},{"text":"are","start":9109.27,"end":9109.35},{"text":"very","start":9109.35,"end":9109.79},{"text":"useful.","start":9109.79,"end":9110.35}]},{"text":"They are only pointing us to the things we need to apply our minds to, rather than things that should stop us from moving 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the way I see it.","start":9118.99,"end":9120.03,"topics":[],"words":[{"text":"That's","start":9118.99,"end":9119.47},{"text":"the","start":9119.47,"end":9119.55},{"text":"way","start":9119.55,"end":9119.67},{"text":"I","start":9119.67,"end":9119.71},{"text":"see","start":9119.71,"end":9119.91},{"text":"it.","start":9119.91,"end":9120.03}]},{"text":"Yes, Jan.","start":9120.03,"end":9121.15,"topics":[],"words":[{"text":"Yes,","start":9120.03,"end":9120.35},{"text":"Jan.","start":9120.79,"end":9121.15}]}]}],"speaker":{"affiliation":null,"group":null,"function":"Co-Chair","affiliation_full":null}},{"statement_number":54,"start":9122.23,"pageUrl":"/zh/asset/k1e/k1ev4cqrdk?lang=en&t=2:32:03","paragraphs":[{"sentences":[{"text":"I'm not saying because of these problems or difficulties, we are not going to do 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flag.","start":9129.39,"end":9132.67,"topics":[],"words":[{"text":"But","start":9129.39,"end":9129.55},{"text":"I","start":9129.55,"end":9129.71},{"text":"wanted","start":9131.63,"end":9132.07},{"text":"to","start":9132.07,"end":9132.23},{"text":"flag.","start":9132.23,"end":9132.67}]},{"text":"These are the issues that we need to consider.","start":9132.91,"end":9135.19,"topics":[],"words":[{"text":"These","start":9132.91,"end":9133.15},{"text":"are","start":9133.15,"end":9133.23},{"text":"the","start":9133.23,"end":9133.31},{"text":"issues","start":9133.31,"end":9133.87},{"text":"that","start":9133.87,"end":9134.03},{"text":"we","start":9134.03,"end":9134.19},{"text":"need","start":9134.19,"end":9134.39},{"text":"to","start":9134.39,"end":9134.51},{"text":"consider.","start":9134.51,"end":9135.19}]},{"text":"Because I do not think we want to, I mean, look at this issue and give a simple solution to a complex 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so please just bear with us.","start":9194.23,"end":9197.55,"topics":[],"words":[{"text":"So,","start":9194.23,"end":9194.63},{"text":"so","start":9194.63,"end":9194.87},{"text":"please","start":9194.87,"end":9195.43},{"text":"just","start":9196.55,"end":9196.87},{"text":"bear","start":9196.87,"end":9197.07},{"text":"with","start":9197.07,"end":9197.35},{"text":"us.","start":9197.35,"end":9197.55}]},{"text":"It's just because we we know that money is tight now for 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It's good to come after Siong Yian because she articulated a lot of the points that I wanted to say.","start":9212.59,"end":9222.35,"topics":[],"words":[{"text":"So","start":9212.59,"end":9212.75},{"text":"just","start":9212.75,"end":9213.03},{"text":"to","start":9213.03,"end":9213.23},{"text":"directly","start":9213.23,"end":9213.67},{"text":"answer","start":9213.67,"end":9214.03},{"text":"the","start":9214.03,"end":9214.11},{"text":"question,","start":9214.11,"end":9214.91},{"text":"my","start":9215.39,"end":9215.71},{"text":"preference","start":9215.71,"end":9216.07},{"text":"is","start":9216.07,"end":9216.19},{"text":"for","start":9216.19,"end":9216.31},{"text":"option","start":9216.31,"end":9216.67},{"text":"B.","start":9216.67,"end":9217.07},{"text":"It's","start":9217.79,"end":9218.03},{"text":"good","start":9218.03,"end":9218.23},{"text":"to","start":9218.23,"end":9218.31},{"text":"come","start":9218.31,"end":9218.51},{"text":"after","start":9218.51,"end":9218.79},{"text":"Siong","start":9218.79,"end":9219.03},{"text":"Yian","start":9219.03,"end":9219.35},{"text":"because","start":9219.35,"end":9219.71},{"text":"she","start":9219.71,"end":9219.87},{"text":"articulated","start":9219.87,"end":9220.51},{"text":"a","start":9220.51,"end":9220.55},{"text":"lot","start":9220.55,"end":9220.75},{"text":"of","start":9220.75,"end":9220.83},{"text":"the","start":9220.83,"end":9220.91},{"text":"points","start":9220.91,"end":9221.35},{"text":"that","start":9221.35,"end":9221.47},{"text":"I","start":9221.47,"end":9221.51},{"text":"wanted","start":9221.51,"end":9221.83},{"text":"to","start":9221.83,"end":9221.91},{"text":"say.","start":9221.95,"end":9222.35}]},{"text":"I think what's key here is not about the work we need to do.","start":9222.91,"end":9226.43,"topics":[{"key":"developing-country-guidance","label":"Developing-Country Negotiation Guidance","description":"A recurring theme was that UN treaty guidance should stay practical, concise, balanced and accessible, especially for developing countries and source jurisdictions with limited negotiating capacity. 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Discussion focused on source-country taxing rights, gross versus net taxation, service permanent establishments, and whether the existing framework should first be clarified and simplified before larger reforms are attempted."}],"words":[{"text":"Something","start":9271.07,"end":9271.43},{"text":"new","start":9271.43,"end":9271.63},{"text":"has","start":9271.63,"end":9271.75},{"text":"already","start":9271.75,"end":9271.99},{"text":"been","start":9271.99,"end":9272.15},{"text":"introduced.","start":9272.15,"end":9272.99}]},{"text":"Would it help developing countries if we invest our time to bring clarity and to bring meat, to bring life to something that has been worked on?","start":9273.39,"end":9283.23,"topics":[{"key":"developing-country-guidance","label":"Developing-Country Negotiation Guidance","description":"A recurring theme was that UN treaty guidance should stay practical, concise, balanced and accessible, especially for developing countries and source jurisdictions with limited negotiating capacity. 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these are my considerations.","start":9304.63,"end":9306.31,"topics":[],"words":[{"text":"So","start":9304.63,"end":9304.79},{"text":"these","start":9304.83,"end":9305.03},{"text":"are","start":9305.03,"end":9305.11},{"text":"my","start":9305.11,"end":9305.27},{"text":"considerations.","start":9305.27,"end":9306.31}]},{"text":"Thank you.","start":9307.11,"end":9307.43,"topics":[],"words":[{"text":"Thank","start":9307.11,"end":9307.27},{"text":"you.","start":9307.27,"end":9307.43}]}]}],"speaker":{"affiliation":null,"group":null,"function":null,"affiliation_full":null}},{"statement_number":57,"start":9308.15,"pageUrl":"/zh/asset/k1e/k1ev4cqrdk?lang=en&t=2:35:09","paragraphs":[{"sentences":[{"text":"Thank you very much, 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report.","start":9319.47,"end":9321.59,"topics":[],"words":[{"text":"Thank","start":9319.47,"end":9319.67},{"text":"you","start":9319.67,"end":9319.75},{"text":"very","start":9319.75,"end":9319.91},{"text":"much","start":9319.91,"end":9320.43},{"text":"for","start":9320.43,"end":9320.55},{"text":"the","start":9320.55,"end":9320.63},{"text":"evaluation","start":9320.63,"end":9321.15},{"text":"report.","start":9321.15,"end":9321.59}]},{"text":"I found it very useful.","start":9321.59,"end":9322.59,"topics":[],"words":[{"text":"I","start":9321.59,"end":9321.63},{"text":"found","start":9321.63,"end":9321.87},{"text":"it","start":9321.87,"end":9321.95},{"text":"very","start":9321.95,"end":9322.11},{"text":"useful.","start":9322.11,"end":9322.59}]},{"text":"It was very well written and very nicely structured.","start":9322.59,"end":9325.15,"topics":[],"words":[{"text":"It","start":9322.59,"end":9322.67},{"text":"was","start":9322.67,"end":9322.83},{"text":"very","start":9322.83,"end":9322.99},{"text":"well","start":9322.99,"end":9323.15},{"text":"written","start":9323.15,"end":9323.63},{"text":"and","start":9323.71,"end":9324.03},{"text":"very","start":9324.03,"end":9324.19},{"text":"nicely","start":9324.19,"end":9324.59},{"text":"structured.","start":9324.59,"end":9325.15}]},{"text":"Thank you for putting clear questions to the committee.","start":9326.27,"end":9328.99,"topics":[],"words":[{"text":"Thank","start":9326.27,"end":9326.47},{"text":"you","start":9326.47,"end":9326.55},{"text":"for","start":9326.55,"end":9326.67},{"text":"putting","start":9326.67,"end":9326.91},{"text":"clear","start":9326.91,"end":9327.23},{"text":"questions","start":9327.23,"end":9327.95},{"text":"to","start":9327.95,"end":9328.19},{"text":"the","start":9328.19,"end":9328.43},{"text":"committee.","start":9328.51,"end":9328.99}]},{"text":"So I think that's really important in terms of the role of the subcommittee in the committee, and I will simply try and give you my view on the 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I think there's actually an option D. So that second point there about is the timeline around the practical guidance too ambitious.","start":9336.99,"end":9348.39,"topics":[{"key":"developing-country-guidance","label":"Developing-Country Negotiation Guidance","description":"A recurring theme was that UN treaty guidance should stay practical, concise, balanced and accessible, especially for developing countries and source jurisdictions with limited negotiating capacity. 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for the choosing of the option, I agree with the GM that it is not only necessary to provide the vote for the a particular option, but also to provide the techniques, what mechanism we should imply in order just to develop that option.","start":9464.63,"end":9488.63,"topics":[{"key":"developing-country-guidance","label":"Developing-Country Negotiation Guidance","description":"A recurring theme was that UN treaty guidance should stay practical, concise, balanced and accessible, especially for developing countries and source jurisdictions with limited negotiating capacity. 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The second comment I would like to make is just we need to expand scope of services under the consideration.","start":9488.79,"end":9516.35,"topics":[{"key":"cross-border-services","label":"Cross-Border Services Taxation","description":"The committee examined how Articles 5, 7, 12AA and 12B currently tax cross-border services and automated digital services. 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Chair.","start":9780.99,"end":9782.27,"topics":[],"words":[{"text":"Thank","start":9780.99,"end":9781.23},{"text":"you,","start":9781.23,"end":9781.47},{"text":"Mr.","start":9781.47,"end":9781.87},{"text":"Chair.","start":9781.87,"end":9782.27}]},{"text":"We are learning in Spanish.","start":9782.91,"end":9783.79,"topics":[],"words":[{"text":"We","start":9782.91,"end":9783.07},{"text":"are","start":9783.07,"end":9783.15},{"text":"learning","start":9783.15,"end":9783.39},{"text":"in","start":9783.39,"end":9783.47},{"text":"Spanish.","start":9783.47,"end":9783.79}]}]},{"sentences":[{"text":"I'll switch to Spanish.","start":9783.79,"end":9786.51,"topics":[],"words":[{"text":"I'll","start":9783.79,"end":9783.99},{"text":"switch","start":9785.15,"end":9785.47},{"text":"to","start":9785.47,"end":9785.67},{"text":"Spanish.","start":9785.71,"end":9786.51}]},{"text":"Thank you very much to the coordinators mainly and the subcommittee as well for the assessment report, which I think has been drafted in a very rigorous and frank way, making it very clear for us what the options and the ramifications of those options are.","start":9786.79,"end":9807.07,"topics":[{"key":"developing-country-guidance","label":"Developing-Country Negotiation Guidance","description":"A recurring theme was that UN treaty guidance should stay practical, concise, balanced and accessible, especially for developing countries and source jurisdictions with limited negotiating capacity. 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So I will be very, very, very brief.","start":10147.11,"end":10150.95,"topics":[],"words":[{"text":"Thank","start":10147.11,"end":10147.35},{"text":"you,","start":10147.35,"end":10147.43},{"text":"Chair.","start":10147.43,"end":10147.83},{"text":"So","start":10148.15,"end":10148.39},{"text":"I","start":10148.47,"end":10148.63},{"text":"will","start":10148.63,"end":10148.79},{"text":"be","start":10148.79,"end":10149.03},{"text":"very,","start":10149.03,"end":10149.59},{"text":"very,","start":10149.59,"end":10150.07},{"text":"very","start":10150.07,"end":10150.47},{"text":"brief.","start":10150.63,"end":10150.95}]}]},{"sentences":[{"text":"I just want to make three comments, really.","start":10157.71,"end":10159.71,"topics":[],"words":[{"text":"I","start":10157.71,"end":10157.79},{"text":"just","start":10157.79,"end":10158.03},{"text":"want","start":10158.03,"end":10158.31},{"text":"to","start":10158.31,"end":10158.39},{"text":"make","start":10158.39,"end":10158.59},{"text":"three","start":10158.59,"end":10158.83},{"text":"comments,","start":10158.83,"end":10159.31},{"text":"really.","start":10159.31,"end":10159.71}]},{"text":"The first is that if the model already met the requirements of digitisation, we would not be sitting here, so there is something to correct, I think, clearly, to respond to that challenge.","start":10161.91,"end":10176.67,"topics":[{"key":"significant-economic-presence","label":"Significant Economic Presence","description":"A major topic was whether the UN model should develop a new nexus rule for taxing business activity without physical presence, often framed as significant economic presence. 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