{"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/k1l/k1l0pkutti?lang=en","llms":{"note":"Plain-text sibling of this page, compact for LLM context. For the full API guide (search, listing, URL grammar) see /llms.txt.","textUrl":"/zh/asset/k1l/k1l0pkutti.txt","guide":"/llms.txt"},"video":{"id":"k1l/k1l0pkutti","kaltura_id":"1_l0pkutti","title":"Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Second Substantive Session 2025, 5th meeting","clean_title":"Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Second Substantive Session 2025, 5th meeting","url":"https://webtv.un.org/en/asset/k1l/k1l0pkutti","date":"2025-08-13T00:00:00.000Z","scheduled_time":"2025-08-13T14:00:00.000Z","status":"finished","duration":"02:28:50","category":"Economic and Social Council","body":"Economic and Social Council","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1l/k1l0pkutti"},"metadata":{"summary":"The Second Substantive Session 2025 will take place at UN Headquarters in New York from 11 to 15 August.","description":"Discussion on Protocol 1 (cont'd)\n***\nThe United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation.\nThis Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","Economic and Social Council"],"geographic_subject":[],"subject_topical":["INTERGOVERNMENTAL ORGANIZATIONS","COOPERATION","TAXATION","INTERNATIONAL COOPERATION"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Website","url":"https://financing.desa.un.org/inc"},{"title":"Provisional organization of work","url":"https://financing.desa.un.org/sites/default/files/2025-07/Provisional%20organization%20of%20work%20A-AC.298-CRP.14.pdf"}]},"transcript":{"transcript_id":"azure-llm-speech-dc7e589e-9aec-4826-b41c-8bdb19ec146b","language":"en","data":[{"statement_number":1,"start":0.39,"pageUrl":"/zh/asset/k1l/k1l0pkutti?lang=en&t=1","paragraphs":[{"sentences":[{"text":"Good morning everyone.","start":0.39,"end":1.31,"topics":[],"words":[{"text":"Good","start":0.39,"end":0.51},{"text":"morning","start":0.51,"end":0.79},{"text":"everyone.","start":0.79,"end":1.31}]},{"text":"Today we're going to continue our discussions for work stream two protocol one on taxation of cross-border services with the colleague, Lisa Lot from 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will stop here and I'm going to hand Over to Liza Lutz, co-lead.","start":51.55,"end":56.27,"topics":[],"words":[{"text":"I","start":51.55,"end":51.59},{"text":"will","start":51.59,"end":51.71},{"text":"stop","start":51.71,"end":52.03},{"text":"here","start":52.03,"end":52.23},{"text":"and","start":52.23,"end":52.39},{"text":"I'm","start":52.39,"end":52.59},{"text":"going","start":52.59,"end":52.75},{"text":"to","start":52.75,"end":52.83},{"text":"hand","start":52.83,"end":53.15},{"text":"Over","start":53.63,"end":54.03},{"text":"to","start":54.03,"end":54.35},{"text":"Liza","start":54.99,"end":55.43},{"text":"Lutz,","start":55.43,"end":55.63},{"text":"co-lead.","start":55.71,"end":56.27}]},{"text":"Today we have a presentation and some 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the slide, as you see, One of the issues that we heard was the protocol to be self-executing or subject to a fast-track process to implement changes quickly.","start":128.91,"end":146.35,"topics":[{"key":"self-executing-protocols","label":"Self-Executing Protocols","description":"Delegates discussed what it would mean for a protocol to be self-executing, including whether it should contain all elements needed for direct operation after ratification. 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Please go ahead.","start":266.59,"end":269.15,"topics":[],"words":[{"text":"Thank","start":266.59,"end":266.83},{"text":"you","start":266.83,"end":266.91},{"text":"very","start":266.91,"end":267.23},{"text":"much","start":267.23,"end":267.55},{"text":"for","start":267.55,"end":267.71},{"text":"that,","start":267.71,"end":268.03},{"text":"Jan.","start":268.03,"end":268.35},{"text":"Please","start":268.43,"end":268.67},{"text":"go","start":268.67,"end":268.83},{"text":"ahead.","start":268.83,"end":269.15}]}]}],"speaker":{"name":"Liselotte Lot","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":3,"start":270.83,"pageUrl":"/zh/asset/k1l/k1l0pkutti?lang=en&t=271","paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair.","start":270.83,"end":271.71,"topics":[],"words":[{"text":"Thank","start":270.83,"end":271.11},{"text":"you,","start":271.11,"end":271.19},{"text":"Madam","start":271.19,"end":271.47},{"text":"Chair.","start":271.47,"end":271.71}]}]},{"sentences":[{"text":"Good morning to everyone.","start":271.71,"end":272.67,"topics":[],"words":[{"text":"Good","start":271.71,"end":271.87},{"text":"morning","start":271.87,"end":272.11},{"text":"to","start":272.11,"end":272.23},{"text":"everyone.","start":272.23,"end":272.67}]}]},{"sentences":[{"text":"I just was wondering what exactly self-executing means.","start":272.67,"end":277.07,"topics":[{"key":"self-executing-protocols","label":"Self-Executing Protocols","description":"Delegates discussed what it would mean for a protocol to be self-executing, including whether it should contain all elements needed for direct operation after ratification. 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From my perspective, at least, I don't foresee that you sign a protocol without signing up to the framework convention.","start":341.55,"end":361.59,"topics":[{"key":"convention-protocol-link","label":"Relationship Between the Framework Convention and Protocols","description":"A major topic was how the protocols should relate to the framework convention, including whether a protocol can exist independently or must remain tied to the parent instrument. 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Several delegations argued that the convention should provide the umbrella principles while protocols set out detailed implementation rules."}],"words":[{"text":"It's","start":563.27,"end":563.51},{"text":"already","start":563.51,"end":563.83},{"text":"an","start":563.83,"end":563.91},{"text":"implementation","start":563.91,"end":564.75},{"text":"legal","start":564.75,"end":564.99},{"text":"instrument","start":564.99,"end":565.47},{"text":"or","start":565.47,"end":565.55},{"text":"something","start":565.55,"end":566.07},{"text":"that","start":566.07,"end":566.31},{"text":"is","start":567.11,"end":567.27},{"text":"overarching","start":567.27,"end":568.07},{"text":"like","start":569.75,"end":570.07},{"text":"the","start":570.07,"end":570.23},{"text":"Framework","start":570.23,"end":570.59},{"text":"Convention.","start":570.59,"end":571.19}]},{"text":"Thank you.","start":571.19,"end":571.59,"topics":[],"words":[{"text":"Thank","start":571.19,"end":571.43},{"text":"you.","start":571.43,"end":571.59}]}]}],"speaker":{"name":null,"affiliation":"ITA","affiliation_full":"Italy","group":null,"function":"Representative"}},{"statement_number":10,"start":573.99,"pageUrl":"/zh/asset/k1l/k1l0pkutti?lang=en&t=574","paragraphs":[{"sentences":[{"text":"Thank you for that intervention, Italy.","start":573.99,"end":575.59,"topics":[],"words":[{"text":"Thank","start":573.99,"end":574.23},{"text":"you","start":574.23,"end":574.31},{"text":"for","start":574.31,"end":574.43},{"text":"that","start":574.43,"end":574.63},{"text":"intervention,","start":574.63,"end":575.23},{"text":"Italy.","start":575.23,"end":575.59}]},{"text":"I think that was very helpful.","start":575.59,"end":577.67,"topics":[],"words":[{"text":"I","start":575.59,"end":575.75},{"text":"think","start":576.15,"end":576.39},{"text":"that","start":576.39,"end":576.55},{"text":"was","start":576.55,"end":576.79},{"text":"very","start":576.79,"end":577.03},{"text":"helpful.","start":577.03,"end":577.67}]},{"text":"And I suppose one way of thinking of self-executing is that it has all the components and does not need anything else.","start":577.67,"end":589.59,"topics":[{"key":"self-executing-protocols","label":"Self-Executing Protocols","description":"Delegates discussed what it would mean for a protocol to be self-executing, including whether it should contain all elements needed for direct operation after ratification. Many speakers also questioned whether such an approach is legally realistic across different national systems."}],"words":[{"text":"And","start":577.67,"end":578.07},{"text":"I","start":578.71,"end":578.87},{"text":"suppose","start":578.87,"end":579.75},{"text":"one","start":580.47,"end":580.79},{"text":"way","start":580.79,"end":581.07},{"text":"of","start":581.07,"end":581.19},{"text":"thinking","start":581.19,"end":581.67},{"text":"of","start":581.67,"end":581.75},{"text":"self-executing","start":581.75,"end":582.87},{"text":"is","start":582.87,"end":583.11},{"text":"that","start":583.11,"end":583.27},{"text":"it","start":583.27,"end":583.51},{"text":"has","start":583.51,"end":583.83},{"text":"all","start":583.83,"end":584.15},{"text":"the","start":584.15,"end":584.23},{"text":"components","start":584.23,"end":585.59},{"text":"and","start":587.27,"end":587.55},{"text":"does","start":587.55,"end":587.79},{"text":"not","start":587.79,"end":588.07},{"text":"need","start":588.07,"end":588.39},{"text":"anything","start":588.39,"end":589.03},{"text":"else.","start":589.03,"end":589.59}]},{"text":"Of course, you are right, every country is sovereign to sign up, but as MLI, it needed something extra afterwards.","start":590.71,"end":599.83,"topics":[{"key":"domestic-implementation","label":"Domestic Implementation and Constitutional Constraints","description":"Many speakers stressed that any protocol will have to operate within national constitutional and legislative systems, including ratification, parliamentary approval, and domestic implementation requirements. 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The goal is to avoid lengthy one-by-one renegotiation while still making the agreed rules effective in existing treaty networks."}],"words":[{"text":"Of","start":590.71,"end":590.91},{"text":"course,","start":591.35,"end":591.59},{"text":"you","start":591.59,"end":591.71},{"text":"are","start":591.71,"end":591.87},{"text":"right,","start":591.87,"end":592.15},{"text":"every","start":592.23,"end":592.55},{"text":"country","start":592.55,"end":592.91},{"text":"is","start":592.91,"end":593.03},{"text":"sovereign","start":593.03,"end":593.51},{"text":"to","start":593.51,"end":593.67},{"text":"sign","start":593.67,"end":594.07},{"text":"up,","start":594.07,"end":594.39},{"text":"but","start":595.03,"end":595.35},{"text":"as","start":595.59,"end":596.71},{"text":"MLI,","start":596.71,"end":597.35},{"text":"it","start":597.35,"end":597.59},{"text":"needed","start":597.59,"end":598.15},{"text":"something","start":598.15,"end":598.71},{"text":"extra","start":598.71,"end":599.39},{"text":"afterwards.","start":599.39,"end":599.83}]},{"text":"If you have different rates, you have to decide on a different rate that you could do bilaterally.","start":599.83,"end":604.51,"topics":[{"key":"tax-rate-design","label":"Tax Rates and Tax Base Design","description":"Another recurring issue was whether the protocol should set fixed rates, allow different rates, or leave rates to later bilateral or domestic decisions. Related debates concerned whether taxation should be imposed on a gross basis or a net basis, especially for low-margin services."}],"words":[{"text":"If","start":599.83,"end":599.99},{"text":"you","start":599.99,"end":600.07},{"text":"have","start":600.07,"end":600.35},{"text":"different","start":600.35,"end":600.79},{"text":"rates,","start":600.79,"end":601.27},{"text":"you","start":601.27,"end":601.43},{"text":"have","start":601.43,"end":601.59},{"text":"to","start":601.59,"end":601.75},{"text":"decide","start":601.75,"end":602.23},{"text":"on","start":602.23,"end":602.35},{"text":"a","start":602.35,"end":602.39},{"text":"different","start":602.39,"end":602.83},{"text":"rate","start":602.83,"end":603.11},{"text":"that","start":603.11,"end":603.27},{"text":"you","start":603.27,"end":603.43},{"text":"could","start":603.43,"end":603.63},{"text":"do","start":603.63,"end":603.83},{"text":"bilaterally.","start":603.83,"end":604.51}]},{"text":"But I agree with you.","start":604.51,"end":606.55,"topics":[],"words":[{"text":"But","start":604.51,"end":604.87},{"text":"I","start":605.11,"end":605.59},{"text":"agree","start":605.59,"end":606.07},{"text":"with","start":606.07,"end":606.43},{"text":"you.","start":606.47,"end":606.55}]},{"text":"My point of view is that treaty shopping, of course, is for me, as well as for you apparently, not a good solution.","start":607.91,"end":621.83,"topics":[{"key":"taxing-rights-allocation","label":"Allocation of Taxing Rights","description":"Several delegations focused on how taxing rights should be shared between source and residence countries for income from cross-border services. This included concern that existing treaties often prevent source countries, especially developing countries, from exercising taxing rights already recognized in domestic law."}],"words":[{"text":"My","start":607.91,"end":608.15},{"text":"point","start":609.83,"end":610.27},{"text":"of","start":610.27,"end":610.35},{"text":"view","start":610.35,"end":610.55},{"text":"is","start":610.55,"end":610.71},{"text":"that","start":610.71,"end":611.19},{"text":"treaty","start":612.95,"end":613.51},{"text":"shopping,","start":613.99,"end":614.51},{"text":"of","start":614.51,"end":614.63},{"text":"course,","start":614.63,"end":615.67},{"text":"is","start":616.31,"end":617.11},{"text":"for","start":617.11,"end":617.27},{"text":"me,","start":617.27,"end":617.43},{"text":"as","start":617.43,"end":617.59},{"text":"well","start":617.59,"end":617.87},{"text":"as","start":617.87,"end":617.99},{"text":"for","start":617.99,"end":618.15},{"text":"you","start":618.15,"end":618.35},{"text":"apparently,","start":618.35,"end":618.87},{"text":"not","start":619.83,"end":620.19},{"text":"a","start":620.19,"end":620.23},{"text":"good","start":620.23,"end":620.71},{"text":"solution.","start":621.27,"end":621.83}]},{"text":"So at one rate that you could think of, in that sense, would be helpful.","start":621.83,"end":628.23,"topics":[{"key":"tax-rate-design","label":"Tax Rates and Tax Base Design","description":"Another recurring issue was whether the protocol should set fixed rates, allow different rates, or leave rates to later bilateral or domestic decisions. Related debates concerned whether taxation should be imposed on a gross basis or a net basis, especially for low-margin services."}],"words":[{"text":"So","start":621.83,"end":622.07},{"text":"at","start":622.07,"end":622.19},{"text":"one","start":622.19,"end":622.47},{"text":"rate","start":622.47,"end":622.87},{"text":"that","start":622.87,"end":623.03},{"text":"you","start":623.03,"end":623.27},{"text":"could","start":623.27,"end":623.67},{"text":"think","start":624.15,"end":624.47},{"text":"of,","start":624.47,"end":624.79},{"text":"in","start":625.59,"end":625.75},{"text":"that","start":625.75,"end":625.99},{"text":"sense,","start":625.99,"end":626.31},{"text":"would","start":626.31,"end":626.47},{"text":"be","start":626.47,"end":626.87},{"text":"helpful.","start":627.75,"end":628.23}]},{"text":"Thank you, Italy.","start":628.75,"end":629.51,"topics":[],"words":[{"text":"Thank","start":628.75,"end":628.95},{"text":"you,","start":628.95,"end":629.07},{"text":"Italy.","start":629.07,"end":629.51}]},{"text":"I had Singapore.","start":630.39,"end":631.51,"topics":[],"words":[{"text":"I","start":630.39,"end":630.55},{"text":"had","start":630.55,"end":630.79},{"text":"Singapore.","start":630.79,"end":631.51}]},{"text":"Please go ahead.","start":632.07,"end":632.71,"topics":[],"words":[{"text":"Please","start":632.07,"end":632.31},{"text":"go","start":632.31,"end":632.43},{"text":"ahead.","start":632.43,"end":632.71}]}]}],"speaker":{"name":"Liselotte Lot","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":11,"start":638.95,"pageUrl":"/zh/asset/k1l/k1l0pkutti?lang=en&t=639","paragraphs":[{"sentences":[{"text":"Yeah, good morning, Madam Chair and good morning to all colleagues as well.","start":638.95,"end":644.15,"topics":[],"words":[{"text":"Yeah,","start":638.95,"end":639.15},{"text":"good","start":639.27,"end":639.43},{"text":"morning,","start":639.43,"end":639.99},{"text":"Madam","start":640.15,"end":640.51},{"text":"Chair","start":640.51,"end":640.71},{"text":"and","start":640.71,"end":641.15},{"text":"good","start":641.15,"end":641.27},{"text":"morning","start":641.27,"end":641.67},{"text":"to","start":641.99,"end":642.23},{"text":"all","start":642.23,"end":642.55},{"text":"colleagues","start":643.11,"end":643.51},{"text":"as","start":643.51,"end":643.75},{"text":"well.","start":643.75,"end":644.15}]},{"text":"I don't have an answer, but like John, I'm here to seek clarifications.","start":644.95,"end":648.95,"topics":[],"words":[{"text":"I","start":644.95,"end":644.99},{"text":"don't","start":644.99,"end":645.31},{"text":"have","start":645.31,"end":645.43},{"text":"an","start":645.43,"end":645.51},{"text":"answer,","start":645.51,"end":646.07},{"text":"but","start":646.07,"end":646.39},{"text":"like","start":646.39,"end":646.59},{"text":"John,","start":646.59,"end":646.95},{"text":"I'm","start":646.95,"end":647.19},{"text":"here","start":647.19,"end":647.39},{"text":"to","start":647.39,"end":647.51},{"text":"seek","start":647.51,"end":647.87},{"text":"clarifications.","start":647.87,"end":648.95}]},{"text":"To me, this is a very new concept.","start":649.35,"end":651.39,"topics":[{"key":"self-executing-protocols","label":"Self-Executing Protocols","description":"Delegates discussed what it would mean for a protocol to be self-executing, including whether it should contain all elements needed for direct operation after ratification. Many speakers also questioned whether such an approach is legally realistic across different national systems."}],"words":[{"text":"To","start":649.35,"end":649.55},{"text":"me,","start":649.55,"end":649.75},{"text":"this","start":649.75,"end":649.95},{"text":"is","start":649.95,"end":650.07},{"text":"a","start":650.07,"end":650.11},{"text":"very","start":650.11,"end":650.39},{"text":"new","start":650.39,"end":650.63},{"text":"concept.","start":650.63,"end":651.39}]},{"text":"In fact, because I'm not legally trained, this is the first time I'm hearing about this concept of self-executing.","start":651.71,"end":658.63,"topics":[{"key":"self-executing-protocols","label":"Self-Executing Protocols","description":"Delegates discussed what it would mean for a protocol to be self-executing, including whether it should contain all elements needed for direct operation after ratification. 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don't know if anyone from the Secretariat can do that, but that's a good point.","start":752.03,"end":755.83,"topics":[],"words":[{"text":"I","start":752.03,"end":752.07},{"text":"don't","start":752.07,"end":752.35},{"text":"know","start":752.35,"end":752.43},{"text":"if","start":752.43,"end":752.59},{"text":"anyone","start":752.59,"end":752.95},{"text":"from","start":752.95,"end":753.11},{"text":"the","start":753.11,"end":753.19},{"text":"Secretariat","start":753.19,"end":753.75},{"text":"can","start":753.75,"end":753.87},{"text":"do","start":753.87,"end":753.99},{"text":"that,","start":753.99,"end":754.15},{"text":"but","start":754.15,"end":754.71},{"text":"that's","start":754.71,"end":755.27},{"text":"a","start":755.27,"end":755.35},{"text":"good","start":755.35,"end":755.51},{"text":"point.","start":755.51,"end":755.83}]},{"text":"Thank you, Singapore.","start":755.83,"end":757.19,"topics":[],"words":[{"text":"Thank","start":755.83,"end":756.39},{"text":"you,","start":756.39,"end":756.63},{"text":"Singapore.","start":756.63,"end":757.19}]},{"text":"So I had Republic of Korea, please go ahead.","start":758.39,"end":762.63,"topics":[],"words":[{"text":"So","start":758.39,"end":758.63},{"text":"I","start":758.71,"end":758.87},{"text":"had","start":758.87,"end":759.35},{"text":"Republic","start":759.51,"end":760.19},{"text":"of","start":761.07,"end":761.19},{"text":"Korea,","start":761.27,"end":761.75},{"text":"please","start":761.75,"end":762.23},{"text":"go","start":762.23,"end":762.35},{"text":"ahead.","start":762.35,"end":762.63}]}]}],"speaker":{"name":"Liselotte Lot","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":13,"start":764.15,"pageUrl":"/zh/asset/k1l/k1l0pkutti?lang=en&t=765","paragraphs":[{"sentences":[{"text":"Thank you, Chair, and good morning to all.","start":764.15,"end":767.03,"topics":[],"words":[{"text":"Thank","start":764.15,"end":764.39},{"text":"you,","start":764.39,"end":764.47},{"text":"Chair,","start":764.47,"end":764.99},{"text":"and","start":764.99,"end":765.27},{"text":"good","start":765.27,"end":765.39},{"text":"morning","start":765.39,"end":765.71},{"text":"to","start":765.71,"end":766.35},{"text":"all.","start":766.91,"end":767.03}]},{"text":"We discussed various issues yesterday.","start":767.07,"end":769.87,"topics":[],"words":[{"text":"We","start":767.07,"end":767.23},{"text":"discussed","start":767.23,"end":767.71},{"text":"various","start":767.71,"end":768.43},{"text":"issues","start":768.43,"end":768.95},{"text":"yesterday.","start":768.95,"end":769.87}]},{"text":"As several delegations raised regarding different tax, different rules, it seems more efficient to first categorize cross-border services and discuss how to allocate taxation rights based on their 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Honduras.","start":888.43,"end":892.99,"topics":[],"words":[{"text":"So","start":888.43,"end":888.75},{"text":"we","start":888.75,"end":888.91},{"text":"have","start":888.91,"end":889.31},{"text":"Sweden","start":891.23,"end":891.87},{"text":"and","start":891.87,"end":891.99},{"text":"then","start":891.99,"end":892.27},{"text":"Honduras.","start":892.27,"end":892.99}]}]}],"speaker":{"name":"Liselotte Lot","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":15,"start":896.19,"pageUrl":"/zh/asset/k1l/k1l0pkutti?lang=en&t=897","paragraphs":[{"sentences":[{"text":"Thank you, co-lead.","start":896.19,"end":898.51,"topics":[],"words":[{"text":"Thank","start":896.19,"end":896.51},{"text":"you,","start":896.51,"end":896.75},{"text":"co-lead.","start":897.87,"end":898.51}]},{"text":"And good morning, 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cannot ask others to clarify for us.","start":2161.95,"end":2164.43,"topics":[],"words":[{"text":"We","start":2161.95,"end":2162.11},{"text":"cannot","start":2162.11,"end":2162.71},{"text":"ask","start":2162.71,"end":2162.91},{"text":"others","start":2162.91,"end":2163.31},{"text":"to","start":2163.31,"end":2163.43},{"text":"clarify","start":2163.43,"end":2164.03},{"text":"for","start":2164.03,"end":2164.31},{"text":"us.","start":2164.31,"end":2164.43}]},{"text":"It is this plenary that clarifies for us what we want, and then we need to take these things 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point is very well taken.","start":2174.27,"end":2176.59,"topics":[],"words":[{"text":"The","start":2174.27,"end":2174.43},{"text":"point","start":2174.59,"end":2174.99},{"text":"is","start":2175.31,"end":2175.47},{"text":"very","start":2175.47,"end":2175.71},{"text":"well","start":2175.71,"end":2175.95},{"text":"taken.","start":2175.95,"end":2176.59}]},{"text":"In order to decide if you want the document or part of it to be self-executing is because you know what's in it.","start":2177.23,"end":2186.83,"topics":[{"key":"self-executing-protocols","label":"Self-Executing Protocols","description":"Delegates discussed what it would mean for a protocol to be self-executing, including whether it should contain all elements needed for direct operation after ratification. 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you very much, India.","start":2545.31,"end":2550.03,"topics":[],"words":[{"text":"Thank","start":2545.31,"end":2545.55},{"text":"you","start":2545.55,"end":2545.71},{"text":"very","start":2548.67,"end":2548.87},{"text":"much,","start":2548.91,"end":2549.15},{"text":"India.","start":2549.15,"end":2550.03}]},{"text":"Chair, please.","start":2550.59,"end":2551.23,"topics":[],"words":[{"text":"Chair,","start":2550.59,"end":2550.87},{"text":"please.","start":2550.87,"end":2551.23}]}]}],"speaker":{"name":"Liselotte Lot","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":33,"start":2555.47,"pageUrl":"/zh/asset/k1l/k1l0pkutti?lang=en&t=2556","paragraphs":[{"sentences":[{"text":"Thank you.","start":2555.47,"end":2555.95,"topics":[],"words":[{"text":"Thank","start":2555.47,"end":2555.71},{"text":"you.","start":2555.71,"end":2555.95}]},{"text":"My intervention here will be very short because our colleague from Austria almost said what I was 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that means I agree with her.","start":2563.47,"end":2566.51,"topics":[],"words":[{"text":"So","start":2563.47,"end":2563.79},{"text":"that","start":2563.79,"end":2564.03},{"text":"means","start":2564.03,"end":2564.39},{"text":"I","start":2564.39,"end":2564.55},{"text":"agree","start":2564.55,"end":2564.99},{"text":"with","start":2565.55,"end":2566.15},{"text":"her.","start":2566.15,"end":2566.51}]},{"text":"And here I'm expressing my personal point of view because as a chair, I'm not representing 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chair.","start":2574.75,"end":2579.23,"topics":[],"words":[{"text":"Actually,","start":2574.75,"end":2575.15},{"text":"Egypt","start":2575.15,"end":2575.47},{"text":"chair","start":2575.47,"end":2575.67},{"text":"is","start":2575.67,"end":2575.95},{"text":"empty","start":2576.27,"end":2576.63},{"text":"and","start":2576.63,"end":2576.83},{"text":"we'll","start":2577.23,"end":2577.47},{"text":"try","start":2577.47,"end":2577.63},{"text":"to","start":2577.63,"end":2577.71},{"text":"find","start":2577.71,"end":2577.95},{"text":"someone","start":2577.95,"end":2578.35},{"text":"to","start":2578.35,"end":2578.47},{"text":"come","start":2578.47,"end":2578.67},{"text":"to","start":2578.67,"end":2578.79},{"text":"this","start":2578.79,"end":2578.99},{"text":"chair.","start":2578.99,"end":2579.23}]},{"text":"So starting from Nairobi, but 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from your example, I And I think Frans was the one, at least that I remember, was clarifying that one thing is the Framework Convention, one thing is the Protocol, and we've already clarified, and that's clear for everyone, I hope, that there are separate legal documents.","start":2852.07,"end":2874.31,"topics":[{"key":"convention-protocol-link","label":"Relationship Between the Framework Convention and Protocols","description":"A major topic was how the protocols should relate to the framework convention, including whether a protocol can exist independently or must remain tied to the parent instrument. 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Many speakers also questioned whether such an approach is legally realistic across different national systems."}],"words":[{"text":"And","start":3301.87,"end":3302.11},{"text":"so","start":3302.35,"end":3303.07},{"text":"I","start":3303.15,"end":3303.79},{"text":"was","start":3303.79,"end":3303.95},{"text":"just","start":3303.95,"end":3304.19},{"text":"giving","start":3304.19,"end":3304.47},{"text":"that","start":3304.47,"end":3304.67},{"text":"as","start":3304.67,"end":3304.87},{"text":"an","start":3304.87,"end":3304.99},{"text":"example","start":3304.99,"end":3305.59},{"text":"of","start":3305.59,"end":3306.03},{"text":"self-executing","start":3306.19,"end":3308.27},{"text":"documents","start":3308.27,"end":3308.87},{"text":"or","start":3308.87,"end":3308.99},{"text":"agreements","start":3308.99,"end":3309.59},{"text":"in","start":3309.59,"end":3309.71},{"text":"my","start":3309.71,"end":3309.87},{"text":"country.","start":3309.87,"end":3310.35}]},{"text":"So I will now give the floor to Senegal.","start":3313.03,"end":3317.11,"topics":[],"words":[{"text":"So","start":3313.03,"end":3313.43},{"text":"I","start":3314.79,"end":3314.95},{"text":"will","start":3314.95,"end":3315.27},{"text":"now","start":3315.27,"end":3315.51},{"text":"give","start":3315.51,"end":3315.75},{"text":"the","start":3315.75,"end":3315.83},{"text":"floor","start":3315.83,"end":3316.15},{"text":"to","start":3316.15,"end":3316.47},{"text":"Senegal.","start":3316.47,"end":3317.11}]},{"text":"Please go ahead, Senegal.","start":3317.11,"end":3318.23,"topics":[],"words":[{"text":"Please","start":3317.11,"end":3317.43},{"text":"go","start":3317.43,"end":3317.59},{"text":"ahead,","start":3317.59,"end":3317.83},{"text":"Senegal.","start":3317.83,"end":3318.23}]}]}],"speaker":{"name":"Liselotte Lot","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":41,"start":3319.07,"pageUrl":"/zh/asset/k1l/k1l0pkutti?lang=en&t=3320","paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair, and good morning, distinguished colleagues.","start":3319.07,"end":3327.67,"topics":[],"words":[{"text":"Thank","start":3319.07,"end":3319.27},{"text":"you,","start":3321.11,"end":3321.19},{"text":"Madam","start":3321.19,"end":3321.51},{"text":"Chair,","start":3322.59,"end":3322.71},{"text":"and","start":3324.91,"end":3325.11},{"text":"good","start":3325.99,"end":3326.23},{"text":"morning,","start":3326.23,"end":3326.51},{"text":"distinguished","start":3326.51,"end":3327.15},{"text":"colleagues.","start":3327.15,"end":3327.67}]},{"text":"I'll begin where we left off.","start":3327.67,"end":3329.03,"topics":[],"words":[{"text":"I'll","start":3327.67,"end":3327.87},{"text":"begin","start":3327.87,"end":3328.11},{"text":"where","start":3328.11,"end":3328.27},{"text":"we","start":3328.27,"end":3328.39},{"text":"left","start":3328.39,"end":3328.71},{"text":"off.","start":3328.71,"end":3329.03}]},{"text":"I think with regard to self-execution, this point should be left to the consideration of states, which will discuss based on their own legislation.","start":3330.71,"end":3341.11,"topics":[{"key":"self-executing-protocols","label":"Self-Executing Protocols","description":"Delegates discussed what it would mean for a protocol to be self-executing, including whether it should contain all elements needed for direct operation after ratification. 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These constraints were presented as central to assessing whether automatic or direct application of treaty rules is possible."}],"words":[{"text":"I","start":3330.71,"end":3330.75},{"text":"think","start":3330.75,"end":3331.03},{"text":"with","start":3331.03,"end":3331.19},{"text":"regard","start":3331.27,"end":3331.67},{"text":"to","start":3331.75,"end":3332.03},{"text":"self-execution,","start":3332.07,"end":3333.75},{"text":"this","start":3333.75,"end":3333.99},{"text":"point","start":3333.99,"end":3334.43},{"text":"should","start":3334.43,"end":3334.71},{"text":"be","start":3334.71,"end":3335.11},{"text":"left","start":3335.27,"end":3335.63},{"text":"to","start":3335.63,"end":3335.71},{"text":"the","start":3335.71,"end":3335.79},{"text":"consideration","start":3335.79,"end":3336.63},{"text":"of","start":3336.63,"end":3336.79},{"text":"states,","start":3336.79,"end":3337.23},{"text":"which","start":3337.23,"end":3337.51},{"text":"will","start":3337.51,"end":3337.67},{"text":"discuss","start":3337.67,"end":3338.79},{"text":"based","start":3339.27,"end":3339.59},{"text":"on","start":3339.59,"end":3339.75},{"text":"their","start":3339.75,"end":3339.99},{"text":"own","start":3339.99,"end":3340.19},{"text":"legislation.","start":3340.19,"end":3341.11}]},{"text":"and that will therefore allow us to have several alternatives and not get ahead of ourselves at this point.","start":3342.31,"end":3352.87,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Reservations","description":"Speakers repeatedly debated whether protocols should provide options, allow reservations, or support differentiated commitments by participating states. This was presented as a way to balance flexibility and sovereignty against the risk of 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that could be decided within this working group or level of the 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other point that I wanted to dwell on was our approach toward this work.","start":3362.39,"end":3369.03,"topics":[],"words":[{"text":"The","start":3362.39,"end":3362.67},{"text":"other","start":3362.71,"end":3363.03},{"text":"point","start":3363.03,"end":3363.59},{"text":"that","start":3363.75,"end":3364.15},{"text":"I","start":3364.15,"end":3364.31},{"text":"wanted","start":3364.31,"end":3364.63},{"text":"to","start":3364.63,"end":3364.95},{"text":"dwell","start":3365.19,"end":3365.51},{"text":"on","start":3365.51,"end":3365.83},{"text":"was","start":3366.23,"end":3366.63},{"text":"our","start":3366.87,"end":3367.11},{"text":"approach","start":3367.11,"end":3367.91},{"text":"toward","start":3368.07,"end":3368.39},{"text":"this","start":3368.39,"end":3368.63},{"text":"work.","start":3368.63,"end":3369.03}]},{"text":"I think that we could have a more coordinated and coherent approach, because certain questions that have been raised here cannot be resolved unless we have already addressed certain issues 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the convention needs to have options or not, but we don't know exactly what the content of the convention will be yet to anticipate the possibility of having reservations or different alternatives.","start":3385.91,"end":3398.31,"topics":[{"key":"protocol-optionality","label":"Protocol Optionality and Reservations","description":"Speakers repeatedly debated whether protocols should provide options, allow reservations, or support differentiated commitments by participating states. 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This included concern that existing treaties often prevent source countries, especially developing countries, from exercising taxing rights already recognized in domestic law."}],"words":[{"text":"For","start":3500.27,"end":3500.43},{"text":"example,","start":3500.43,"end":3500.99},{"text":"the","start":3501.03,"end":3501.11},{"text":"allocation","start":3501.11,"end":3501.75},{"text":"of","start":3501.75,"end":3501.87},{"text":"taxation","start":3501.87,"end":3502.43},{"text":"rights.","start":3502.43,"end":3502.83}]},{"text":"If we can correct previous conventions that pose problems for certain states, then we would be in favour of that option.","start":3504.11,"end":3515.27,"topics":[{"key":"fast-track-amendments","label":"Fast-Track Amendment Mechanisms","description":"Many statements examined the idea of a fast-track instrument, often drawing on the BEPS MLI, to update large numbers of bilateral tax treaties at once. 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you very much for that input to Canada.","start":3810.71,"end":3814.95,"topics":[],"words":[{"text":"Thank","start":3810.71,"end":3811.03},{"text":"you","start":3811.91,"end":3812.07},{"text":"very","start":3812.07,"end":3812.27},{"text":"much","start":3812.27,"end":3812.55},{"text":"for","start":3812.55,"end":3812.71},{"text":"that","start":3812.71,"end":3813.11},{"text":"input","start":3813.35,"end":3814.03},{"text":"to","start":3814.03,"end":3814.11},{"text":"Canada.","start":3814.11,"end":3814.95}]},{"text":"So I have Cote d'Ivoire, s'il vous 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we do nevertheless have an opinion on some of these issues.","start":3853.19,"end":3857.11,"topics":[],"words":[{"text":"However,","start":3853.19,"end":3853.75},{"text":"we","start":3853.75,"end":3853.99},{"text":"do","start":3853.99,"end":3854.23},{"text":"nevertheless","start":3854.23,"end":3854.79},{"text":"have","start":3854.79,"end":3855.11},{"text":"an","start":3855.15,"end":3855.27},{"text":"opinion","start":3855.27,"end":3855.83},{"text":"on","start":3855.83,"end":3855.99},{"text":"some","start":3855.99,"end":3856.23},{"text":"of","start":3856.23,"end":3856.31},{"text":"these","start":3856.31,"end":3856.51},{"text":"issues.","start":3856.51,"end":3857.11}]},{"text":"The question of the self-executing nature of the protocol or its scope, in our view, This relates to the very nature of the Protocol itself, and I would refer to paragraph 14 of the mandate, which gives us elements as to the nature of the 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Many speakers also questioned whether such an approach is legally realistic across different national systems."}],"words":[{"text":"That's","start":4161.47,"end":4161.75},{"text":"the","start":4161.75,"end":4161.83},{"text":"only","start":4161.83,"end":4162.11},{"text":"way","start":4162.11,"end":4162.31},{"text":"that","start":4162.31,"end":4162.47},{"text":"it","start":4162.47,"end":4162.55},{"text":"can","start":4162.55,"end":4162.83},{"text":"work","start":4162.83,"end":4163.15},{"text":"and","start":4163.15,"end":4163.27},{"text":"be","start":4163.27,"end":4163.35},{"text":"applied.","start":4163.35,"end":4163.87}]},{"text":"Therefore, our understanding is that yes, in the end, we need to have an outcome document that is an international convention, which does indeed need to be implemented through domestic legislative procedures.","start":4165.87,"end":4184.27,"topics":[{"key":"convention-protocol-link","label":"Relationship Between the Framework Convention and Protocols","description":"A major topic was how the protocols should relate to the framework convention, including whether a protocol can exist independently or must remain tied to the parent instrument. 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This included concern that existing treaties often prevent source countries, especially developing countries, from exercising taxing rights already recognized in domestic law."},{"key":"cross-border-services","label":"Taxation of Cross-Border and Digital Services","description":"Delegates discussed how the protocol should address income from cross-border services, especially digital services and other business models that current rules may not capture well. Questions included which services should be covered and how to distinguish among different categories of services."}],"words":[{"text":"It","start":4268.07,"end":4268.15},{"text":"would","start":4268.15,"end":4268.27},{"text":"have","start":4268.27,"end":4268.43},{"text":"at","start":4268.43,"end":4268.51},{"text":"least","start":4268.51,"end":4268.75},{"text":"two","start":4268.75,"end":4268.95},{"text":"parts,","start":4268.95,"end":4269.43},{"text":"a","start":4270.23,"end":4270.27},{"text":"general","start":4270.27,"end":4270.79},{"text":"part","start":4271.19,"end":4271.67},{"text":"with","start":4271.75,"end":4271.91},{"text":"general","start":4271.91,"end":4272.47},{"text":"provisions","start":4272.47,"end":4273.43},{"text":"that","start":4273.91,"end":4274.07},{"text":"could","start":4274.07,"end":4274.67},{"text":"define","start":4274.67,"end":4275.43},{"text":"how","start":4277.27,"end":4277.67},{"text":"we","start":4277.67,"end":4277.83},{"text":"distribute","start":4277.83,"end":4278.55},{"text":"taxation","start":4278.87,"end":4279.51},{"text":"rights","start":4279.51,"end":4279.75},{"text":"between","start":4279.75,"end":4280.11},{"text":"states,","start":4280.11,"end":4280.47},{"text":"for","start":4280.47,"end":4280.63},{"text":"example,","start":4280.63,"end":4281.15},{"text":"in","start":4281.15,"end":4281.27},{"text":"relation","start":4283.67,"end":4284.23},{"text":"to","start":4284.39,"end":4284.71},{"text":"taxation","start":4284.71,"end":4285.71},{"text":"of","start":4285.71,"end":4285.91},{"text":"cross-border","start":4285.91,"end":4286.63},{"text":"services.","start":4286.63,"end":4287.27}]},{"text":"And there we could also define a list of services in the general part that would be covered by this instrument or protocol, the tax base based on gross or net basis taxation.","start":4290.39,"end":4305.27,"topics":[{"key":"cross-border-services","label":"Taxation of Cross-Border and Digital Services","description":"Delegates discussed how the protocol should address income from cross-border services, especially digital services and other business models that current rules may not capture well. 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This was presented as a way to balance flexibility and sovereignty against the risk of fragmentation."}],"words":[{"text":"It","start":4604.11,"end":4604.43},{"text":"depends","start":4604.51,"end":4605.55},{"text":"on","start":4605.55,"end":4605.71},{"text":"the","start":4605.71,"end":4605.79},{"text":"choices","start":4605.79,"end":4606.35},{"text":"of","start":4606.35,"end":4606.99},{"text":"any","start":4606.99,"end":4608.03},{"text":"state.","start":4609.23,"end":4609.71}]},{"text":"But it stays in their substance, two documents that are closely linked and the protocol is here to explain some as it has been explained, to dwell in one of or two of the aspects of the convention itself and to give it this implementation force and implementation mechanisms.","start":4611.23,"end":4634.07,"topics":[{"key":"convention-protocol-link","label":"Relationship Between the Framework Convention and Protocols","description":"A major topic was how the protocols should relate to the framework convention, including whether a protocol can exist independently or must remain tied to the parent instrument. 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thermos has been on the podium for a while.","start":6840.9,"end":6847.38,"topics":[],"words":[{"text":"Just","start":6840.9,"end":6841.26},{"text":"let","start":6841.86,"end":6842.1},{"text":"you","start":6842.1,"end":6842.22},{"text":"know","start":6842.22,"end":6842.5},{"text":"that","start":6842.5,"end":6842.74},{"text":"this","start":6842.74,"end":6843.22},{"text":"has,","start":6843.22,"end":6843.78},{"text":"thermos","start":6844.3,"end":6844.9},{"text":"has","start":6844.9,"end":6845.06},{"text":"been","start":6845.06,"end":6845.62},{"text":"on","start":6845.78,"end":6846.02},{"text":"the","start":6846.02,"end":6846.18},{"text":"podium","start":6846.18,"end":6846.74},{"text":"for","start":6846.74,"end":6846.9},{"text":"a","start":6846.9,"end":6846.94},{"text":"while.","start":6846.94,"end":6847.38}]},{"text":"We don't know who it 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Related debates concerned whether taxation should be imposed on a gross basis or a net basis, especially for low-margin services."}],"words":[{"text":"When","start":7637.87,"end":7638.07},{"text":"it","start":7638.07,"end":7638.15},{"text":"comes","start":7638.15,"end":7638.39},{"text":"to","start":7638.39,"end":7638.51},{"text":"rates,","start":7638.51,"end":7638.87},{"text":"I","start":7638.87,"end":7639.67},{"text":"would","start":7639.75,"end":7639.91},{"text":"agree","start":7639.91,"end":7640.23},{"text":"with","start":7640.23,"end":7640.43},{"text":"what","start":7640.43,"end":7640.63},{"text":"Italy","start":7640.63,"end":7641.27},{"text":"brought","start":7641.27,"end":7641.51},{"text":"up","start":7641.51,"end":7641.67},{"text":"this","start":7641.67,"end":7641.83},{"text":"morning,","start":7641.83,"end":7642.31},{"text":"that","start":7642.31,"end":7642.55},{"text":"we","start":7642.55,"end":7642.63},{"text":"should","start":7642.63,"end":7642.87},{"text":"be","start":7642.87,"end":7643.03},{"text":"very","start":7643.03,"end":7643.23},{"text":"mindful","start":7643.23,"end":7643.91},{"text":"that","start":7644.23,"end":7644.47},{"text":"that","start":7644.71,"end":7645.03},{"text":"may","start":7645.03,"end":7645.27},{"text":"raise","start":7645.27,"end":7645.75},{"text":"We","start":7647.03,"end":7647.15},{"text":"shouldn't","start":7647.15,"end":7647.55},{"text":"open","start":7647.55,"end":7647.75},{"text":"avenues","start":7647.75,"end":7648.31},{"text":"for","start":7648.31,"end":7648.47},{"text":"tax","start":7648.47,"end":7648.71},{"text":"planning","start":7648.71,"end":7649.27},{"text":"and","start":7649.27,"end":7649.43},{"text":"we","start":7649.43,"end":7649.51},{"text":"should","start":7649.51,"end":7650.07},{"text":"take","start":7650.23,"end":7650.67},{"text":"care","start":7650.67,"end":7650.91},{"text":"to","start":7650.91,"end":7651.51},{"text":"draft","start":7653.19,"end":7653.71},{"text":"an","start":7653.71,"end":7653.83},{"text":"instrument","start":7653.83,"end":7654.47},{"text":"that","start":7654.47,"end":7654.71},{"text":"is","start":7654.71,"end":7654.95},{"text":"solid","start":7654.95,"end":7655.83},{"text":"in","start":7655.99,"end":7656.19},{"text":"that","start":7656.19,"end":7656.55},{"text":"aspect","start":7656.79,"end":7657.15},{"text":"too.","start":7657.15,"end":7657.35}]},{"text":"Thank you.","start":7657.51,"end":7657.91,"topics":[],"words":[{"text":"Thank","start":7657.51,"end":7657.75},{"text":"you.","start":7657.75,"end":7657.91}]}]}],"speaker":{"name":null,"affiliation":"NOR","affiliation_full":"Norway","group":null,"function":"Representative"}},{"statement_number":62,"start":7659.59,"pageUrl":"/zh/asset/k1l/k1l0pkutti?lang=en&t=7660","paragraphs":[{"sentences":[{"text":"Thank you very much, Norway.","start":7659.59,"end":7661.03,"topics":[],"words":[{"text":"Thank","start":7659.59,"end":7659.83},{"text":"you","start":7659.83,"end":7659.91},{"text":"very","start":7659.91,"end":7660.15},{"text":"much,","start":7660.15,"end":7660.47},{"text":"Norway.","start":7660.47,"end":7661.03}]},{"text":"So I have India and then Colombia.","start":7661.03,"end":7663.39,"topics":[],"words":[{"text":"So","start":7661.03,"end":7661.43},{"text":"I","start":7661.43,"end":7661.67},{"text":"have","start":7661.67,"end":7661.91},{"text":"India","start":7661.91,"end":7662.43},{"text":"and","start":7662.43,"end":7662.59},{"text":"then","start":7662.59,"end":7662.79},{"text":"Colombia.","start":7662.79,"end":7663.39}]},{"text":"Please go ahead, India.","start":7664.07,"end":7664.95,"topics":[],"words":[{"text":"Please","start":7664.07,"end":7664.23},{"text":"go","start":7664.23,"end":7664.35},{"text":"ahead,","start":7664.35,"end":7664.59},{"text":"India.","start":7664.59,"end":7664.95}]}]}],"speaker":{"name":"Liselotte Lot","affiliation":"CHL","affiliation_full":"Chile","group":null,"function":"Co-Lead"}},{"statement_number":63,"start":7667.11,"pageUrl":"/zh/asset/k1l/k1l0pkutti?lang=en&t=7668","paragraphs":[{"sentences":[{"text":"Thank you, Colleen.","start":7667.11,"end":7667.95,"topics":[],"words":[{"text":"Thank","start":7667.11,"end":7667.39},{"text":"you,","start":7667.39,"end":7667.51},{"text":"Colleen.","start":7667.51,"end":7667.95}]},{"text":"Taking ahead the discussion which was just now made by Poland and Norway, and in addition to what we have already stated in our earlier intervention on the issue of optionality and the adoption of BEPS MLI approach, we would like to submit as follows.","start":7668.79,"end":7684.23,"topics":[{"key":"fast-track-amendments","label":"Fast-Track Amendment Mechanisms","description":"Many statements examined the idea of a fast-track instrument, often drawing on the BEPS MLI, to update large numbers of bilateral tax treaties at once. 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This included concern that existing treaties often prevent source countries, especially developing countries, from exercising taxing rights already recognized in domestic law."}],"words":[{"text":"I","start":8632.15,"end":8632.31},{"text":"think","start":8632.39,"end":8632.79},{"text":"from","start":8635.27,"end":8635.51},{"text":"the","start":8635.51,"end":8635.63},{"text":"issues","start":8635.63,"end":8636.07},{"text":"note","start":8636.07,"end":8636.63},{"text":"and","start":8636.95,"end":8637.19},{"text":"from","start":8637.19,"end":8637.43},{"text":"what","start":8637.43,"end":8637.59},{"text":"we've","start":8637.59,"end":8637.83},{"text":"heard","start":8637.83,"end":8638.23},{"text":"in","start":8638.23,"end":8638.43},{"text":"discussions","start":8638.43,"end":8639.19},{"text":"that","start":8639.19,"end":8639.43},{"text":"most","start":8641.35,"end":8642.15},{"text":"countries","start":8642.39,"end":8643.27},{"text":"have","start":8643.59,"end":8644.23},{"text":"domestic","start":8644.31,"end":8645.19},{"text":"rights","start":8645.35,"end":8646.15},{"text":"to","start":8646.71,"end":8647.19},{"text":"apply","start":8647.99,"end":8648.71},{"text":"taxes","start":8649.11,"end":8649.91},{"text":"on","start":8649.99,"end":8650.47},{"text":"payments","start":8651.91,"end":8652.47},{"text":"from","start":8652.47,"end":8652.71},{"text":"their","start":8652.71,"end":8652.87},{"text":"country","start":8652.87,"end":8653.59},{"text":"or","start":8653.59,"end":8653.83},{"text":"activities","start":8653.83,"end":8654.55},{"text":"taking","start":8654.55,"end":8654.95},{"text":"part","start":8654.95,"end":8655.27},{"text":"in","start":8655.27,"end":8655.43},{"text":"their","start":8655.43,"end":8655.59},{"text":"country.","start":8655.59,"end":8656.23}]},{"text":"But many developing countries in the workstream sessions have pointed to they cannot apply those domestic legal principles because they have tax treaties that stops them from using that legal right they have in domestic law to apply tax on these activities.","start":8657.91,"end":8685.59,"topics":[{"key":"taxing-rights-allocation","label":"Allocation of Taxing Rights","description":"Several delegations focused on how taxing rights should be shared between source and residence countries for income from cross-border services. 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Related debates concerned whether taxation should be imposed on a gross basis or a net basis, especially for low-margin services."},{"key":"protocol-optionality","label":"Protocol Optionality and Reservations","description":"Speakers repeatedly debated whether protocols should provide options, allow reservations, or support differentiated commitments by participating states. This was presented as a way to balance flexibility and sovereignty against the risk of fragmentation."},{"key":"cross-border-services","label":"Taxation of Cross-Border and Digital Services","description":"Delegates discussed how the protocol should address income from cross-border services, especially digital services and other business models that current rules may not capture well. Questions included which services should be covered and how to distinguish among different categories of services."},{"key":"fast-track-amendments","label":"Fast-Track Amendment Mechanisms","description":"Many statements examined the idea of a fast-track instrument, often drawing on the BEPS MLI, to update large numbers of bilateral tax treaties at once. The goal is to avoid lengthy one-by-one renegotiation while still making the agreed rules effective in existing treaty networks."},{"key":"domestic-implementation","label":"Domestic Implementation and Constitutional Constraints","description":"Many speakers stressed that any protocol will have to operate within national constitutional and legislative systems, including ratification, parliamentary approval, and domestic implementation requirements. These constraints were presented as central to assessing whether automatic or direct application of treaty rules is possible."},{"key":"convention-protocol-link","label":"Relationship Between the Framework Convention and Protocols","description":"A major topic was how the protocols should relate to the framework convention, including whether a protocol can exist independently or must remain tied to the parent instrument. Several delegations argued that the convention should provide the umbrella principles while protocols set out detailed implementation rules."},{"key":"self-executing-protocols","label":"Self-Executing Protocols","description":"Delegates discussed what it would mean for a protocol to be self-executing, including whether it should contain all elements needed for direct operation after ratification. Many speakers also questioned whether such an approach is legally realistic across different national systems."},{"key":"taxing-rights-allocation","label":"Allocation of Taxing Rights","description":"Several delegations focused on how taxing rights should be shared between source and residence countries for income from cross-border services. This included concern that existing treaties often prevent source countries, especially developing countries, from exercising taxing rights already recognized in domestic law."}]}}