{"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/ar/asset/k18/k18qby83g3?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":"/ar/asset/k18/k18qby83g3.txt","guide":"/llms.txt"},"video":{"id":"k18/k18qby83g3","kaltura_id":"1_8qby83g3","title":"(7th meeting) 32nd Session of the Committee of Experts on International Cooperation in Tax Matters","clean_title":"(7th meeting) 32nd Session of the Committee of Experts on International Cooperation in Tax Matters","url":"https://webtv.un.org/en/asset/k18/k18qby83g3","date":"2026-03-26T00:00:00.000Z","scheduled_time":"2026-03-26T14:00:00.000Z","status":"finished","duration":"02:53:05","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/k18/k18qby83g3"},"metadata":{"summary":"The 32nd Session of the UN Tax Committee will take place in New York (23-26 March 2026). It helps countries strengthen tax systems and mobilize resources for sustainable development, with special focus on developing countries. The Committee brings together experts from all regions to tackle pressing tax challenges—from taxing digital services to ensuring tax policy supports climate action and the SDGs. It provides immediately usable practical guidance and tools.","description":"The Committee will review and approve the proposed workplans prepared by the subcommittees, setting the path for how it will develop and deliver practical guidance over the coming years.\nProvisional agenda:\n1. Opening of the session by the Co-Chairs.\n2. Adoption of the agenda and organization of work.\n3. Discussion of issues related to international cooperation in tax matters:\n(a) Issues related to the United Nations Model Tax Convention;\n(b) Update of the United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries;\n(c) Transfer pricing;\n(d) Taxation issues related to the digitalized and globalized economy;\n(e) Tax administration and artificial intelligence;\n(f) Taxation of the extractive industries;\n(g) Indirect taxes;\n(h) Dispute avoidance and resolution;\n(i) Environmental taxation;\n(j) Wealth taxation;\n(k) Tax and gender;\n(l) Capacity-building;\n(m) Other matters for consideration.\n4. Provisional agenda of the thirty-third session.\n5. Arrangements for adopting the report of the Committee on its thirty-second session","categories":["Meetings & Events","Economic and Social Council","Subsidiary Bodies","International Tax Cooperation"],"geographic_subject":[],"subject_topical":["COOPERATION","TAXATION"],"corporate_name":["COMMITTEE OF EXPERTS ON INTERNATIONAL COOPERATION IN TAX MATTERS"],"speaker_affiliation":[],"related_documents":[{"title":"Website","url":"https://financing.desa.un.org/events/32nd-session-committee-experts-international-cooperation-tax-matters"}]},"transcript":{"transcript_id":"assemblyai-universal-3-5-pro-fa2270a7-b315-48a1-a2a8-53a9213d69ae","language":"en","data":[{"statement_number":1,"start":4.048,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=5","paragraphs":[{"sentences":[{"text":"Good morning, everyone, and welcome back to this last day of this 32nd session of the UN Tax Committee.","start":4.048,"end":12.933,"topics":[],"words":[{"text":"Good","start":4.048,"end":4.177},{"text":"morning,","start":4.209,"end":4.498},{"text":"everyone,","start":4.932,"end":5.366},{"text":"and","start":6.057,"end":6.121},{"text":"welcome","start":7.165,"end":7.471},{"text":"back","start":7.567,"end":7.84},{"text":"to","start":8.065,"end":8.194},{"text":"this","start":8.29,"end":8.483},{"text":"last","start":8.772,"end":9.109},{"text":"day","start":9.109,"end":9.35},{"text":"of","start":9.431,"end":9.591},{"text":"this","start":9.591,"end":9.768},{"text":"32nd","start":9.993,"end":10.861},{"text":"session","start":10.973,"end":11.407},{"text":"of","start":11.519,"end":11.648},{"text":"the","start":11.68,"end":11.937},{"text":"UN","start":12.001,"end":12.194},{"text":"Tax","start":12.194,"end":12.548},{"text":"Committee.","start":12.548,"end":12.933}]},{"text":"I hope you all had a great night and are well rested for the discussion today.","start":13.608,"end":20.019,"topics":[],"words":[{"text":"I","start":13.608,"end":13.656},{"text":"hope","start":13.753,"end":13.929},{"text":"you","start":13.929,"end":14.01},{"text":"all","start":14.01,"end":14.074},{"text":"had","start":14.315,"end":14.492},{"text":"a","start":14.492,"end":14.508},{"text":"great","start":15.375,"end":15.681},{"text":"night","start":15.681,"end":16.034},{"text":"and","start":16.42,"end":16.548},{"text":"are","start":16.645,"end":16.693},{"text":"well","start":16.805,"end":16.934},{"text":"rested","start":17.046,"end":18.396},{"text":"for","start":18.509,"end":18.669},{"text":"the","start":18.669,"end":18.75},{"text":"discussion","start":18.814,"end":19.36},{"text":"today.","start":19.633,"end":20.019}]},{"text":"So we will resume our discussions on the subject of tax and gender, which is a a new topic to this committee that we are quite excited about, and the document is CRP 11.","start":21.015,"end":34.673,"topics":[],"words":[{"text":"So","start":21.015,"end":21.272},{"text":"we","start":21.465,"end":21.642},{"text":"will","start":21.642,"end":21.754},{"text":"resume","start":21.947,"end":22.3},{"text":"our","start":22.59,"end":23.088},{"text":"discussions","start":23.088,"end":23.65},{"text":"on","start":23.875,"end":23.939},{"text":"the","start":23.971,"end":24.068},{"text":"subject","start":24.068,"end":24.598},{"text":"of","start":24.678,"end":24.807},{"text":"tax","start":25.016,"end":25.337},{"text":"and","start":25.337,"end":25.498},{"text":"gender,","start":25.498,"end":25.947},{"text":"which","start":25.964,"end":26.108},{"text":"is","start":26.237,"end":26.317},{"text":"a","start":26.317,"end":26.654},{"text":"a","start":26.526,"end":26.704},{"text":"new","start":26.947,"end":27.205},{"text":"topic","start":27.917,"end":28.385},{"text":"to","start":28.385,"end":28.45},{"text":"this","start":28.482,"end":29.372},{"text":"committee","start":29.372,"end":29.824},{"text":"that","start":30.018,"end":30.358},{"text":"we","start":30.81,"end":30.891},{"text":"are","start":30.972,"end":31.166},{"text":"quite","start":31.376,"end":31.635},{"text":"excited","start":31.635,"end":32.12},{"text":"about,","start":32.12,"end":32.508},{"text":"and","start":32.605,"end":32.669},{"text":"the","start":32.766,"end":32.847},{"text":"document","start":32.847,"end":33.51},{"text":"is","start":33.558,"end":33.623},{"text":"CRP","start":33.655,"end":34.302},{"text":"11.","start":34.302,"end":34.673}]},{"text":"I now invite the co-coordinator, Geneva Bangura, to present the subcommittee's proposed work plan for guidance and approval of the committee.","start":36.304,"end":46.697,"topics":[],"words":[{"text":"I","start":36.304,"end":36.336},{"text":"now","start":36.336,"end":36.514},{"text":"invite","start":36.562,"end":37.062},{"text":"the","start":37.434,"end":37.531},{"text":"co-coordinator,","start":37.531,"end":38.322},{"text":"Geneva","start":39.145,"end":39.71},{"text":"Bangura,","start":39.791,"end":40.34},{"text":"to","start":40.356,"end":40.485},{"text":"present","start":40.501,"end":41.082},{"text":"the","start":41.405,"end":41.647},{"text":"subcommittee's","start":41.647,"end":42.842},{"text":"proposed","start":42.842,"end":43.262},{"text":"work","start":43.262,"end":43.488},{"text":"plan","start":43.488,"end":43.794},{"text":"for","start":44.778,"end":45.036},{"text":"guidance","start":45.036,"end":45.439},{"text":"and","start":45.439,"end":45.52},{"text":"approval","start":45.52,"end":46.068},{"text":"of","start":46.149,"end":46.245},{"text":"the","start":46.245,"end":46.326},{"text":"committee.","start":46.326,"end":46.697}]},{"text":"Geneva, go ahead.","start":47.294,"end":48.358,"topics":[],"words":[{"text":"Geneva,","start":47.294,"end":47.842},{"text":"go","start":48.02,"end":48.1},{"text":"ahead.","start":48.1,"end":48.358}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":2,"start":51.03,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=52","paragraphs":[{"sentences":[{"text":"Thank you very much.","start":51.03,"end":51.983,"topics":[],"words":[{"text":"Thank","start":51.03,"end":51.307},{"text":"you","start":51.307,"end":51.394},{"text":"very","start":51.394,"end":51.602},{"text":"much.","start":51.602,"end":51.983}]}]},{"sentences":[{"text":"Trudée.","start":54.367,"end":54.56,"topics":[],"words":[{"text":"Trudée.","start":54.367,"end":54.56}]}]},{"sentences":[{"text":"Good morning, distinguished committee members, delegates, participants.","start":54.721,"end":60.695,"topics":[],"words":[{"text":"Good","start":54.721,"end":54.866},{"text":"morning,","start":54.898,"end":55.269},{"text":"distinguished","start":55.929,"end":56.557},{"text":"committee","start":56.992,"end":57.394},{"text":"members,","start":57.394,"end":57.765},{"text":"delegates,","start":59.085,"end":59.584},{"text":"participants.","start":59.89,"end":60.695}]},{"text":"It's a delight to be here again this morning for the second time to present a work plan on tax and gender.","start":62.547,"end":72.553,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"It's","start":62.547,"end":62.708},{"text":"a","start":62.708,"end":62.724},{"text":"delight","start":62.789,"end":63.368},{"text":"to","start":63.434,"end":63.629},{"text":"be","start":63.823,"end":64.083},{"text":"here","start":64.083,"end":64.277},{"text":"again","start":64.569,"end":64.861},{"text":"this","start":64.894,"end":65.007},{"text":"morning","start":65.202,"end":65.51},{"text":"for","start":65.607,"end":65.705},{"text":"the","start":65.705,"end":65.786},{"text":"second","start":65.786,"end":66.159},{"text":"time","start":66.191,"end":66.613},{"text":"to","start":67.553,"end":67.91},{"text":"present","start":68.607,"end":69.029},{"text":"a","start":69.029,"end":69.11},{"text":"work","start":69.11,"end":69.337},{"text":"plan","start":69.353,"end":69.629},{"text":"on","start":70.57,"end":70.618},{"text":"tax","start":71.199,"end":71.65},{"text":"and","start":71.779,"end":71.844},{"text":"gender.","start":72.086,"end":72.553}]},{"text":"But before I get to the work plan, I just want to, on behalf of my co-coordinator, Kapembo, who is not here with us, and the rest of the committee members, say thank you, a big thank you to the committee for establishing this subcommittee, very important subcommittee, and to also thank the committee for recognizing that tax policy and tax administration are not gender-neutral.","start":73.794,"end":109.756,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"But","start":73.794,"end":73.955},{"text":"before","start":73.955,"end":74.455},{"text":"I","start":74.664,"end":74.809},{"text":"get","start":74.825,"end":74.97},{"text":"to","start":75.019,"end":75.132},{"text":"the","start":75.148,"end":75.244},{"text":"work","start":75.244,"end":75.486},{"text":"plan,","start":75.486,"end":75.76},{"text":"I","start":76.115,"end":76.163},{"text":"just","start":76.276,"end":76.582},{"text":"want","start":76.775,"end":77.033},{"text":"to,","start":77.098,"end":77.388},{"text":"on","start":78.21,"end":78.258},{"text":"behalf","start":78.452,"end":79},{"text":"of","start":79.34,"end":79.454},{"text":"my","start":79.747,"end":79.877},{"text":"co-coordinator,","start":80.072,"end":81.194},{"text":"Kapembo,","start":81.227,"end":81.78},{"text":"who","start":82.593,"end":82.707},{"text":"is","start":82.707,"end":82.821},{"text":"not","start":82.854,"end":83.016},{"text":"here","start":83.016,"end":83.326},{"text":"with","start":83.326,"end":83.439},{"text":"us,","start":83.57,"end":83.846},{"text":"and","start":84.074,"end":84.204},{"text":"the","start":84.237,"end":84.399},{"text":"rest","start":84.399,"end":84.708},{"text":"of","start":84.725,"end":84.806},{"text":"the","start":84.806,"end":84.952},{"text":"committee","start":84.952,"end":85.343},{"text":"members,","start":85.359,"end":85.717},{"text":"say","start":86.82,"end":86.852},{"text":"thank","start":86.932,"end":87.4},{"text":"you,","start":87.4,"end":87.481},{"text":"a","start":87.513,"end":87.577},{"text":"big","start":87.577,"end":87.803},{"text":"thank","start":87.819,"end":88.206},{"text":"you","start":88.206,"end":88.368},{"text":"to","start":88.545,"end":88.674},{"text":"the","start":88.706,"end":88.787},{"text":"committee","start":88.787,"end":89.319},{"text":"for","start":90.093,"end":90.577},{"text":"establishing","start":90.625,"end":91.496},{"text":"this","start":93.141,"end":93.318},{"text":"subcommittee,","start":94.108,"end":94.527},{"text":"very","start":94.96,"end":95.137},{"text":"important","start":95.137,"end":95.719},{"text":"subcommittee,","start":95.719,"end":96.544},{"text":"and","start":97.239,"end":97.4},{"text":"to","start":97.4,"end":97.546},{"text":"also","start":97.643,"end":97.982},{"text":"thank","start":97.982,"end":98.532},{"text":"the","start":98.775,"end":98.872},{"text":"committee","start":98.872,"end":99.324},{"text":"for","start":99.518,"end":99.793},{"text":"recognizing","start":99.906,"end":100.698},{"text":"that","start":101.458,"end":101.717},{"text":"tax","start":102.347,"end":102.864},{"text":"policy","start":103.624,"end":104.093},{"text":"and","start":104.287,"end":104.432},{"text":"tax","start":104.432,"end":104.772},{"text":"administration","start":104.792,"end":105.733},{"text":"are","start":106.56,"end":106.674},{"text":"not","start":106.755,"end":107.323},{"text":"gender-neutral.","start":107.55,"end":109.756}]},{"text":"So, with that, I would like to present to the committee our work plan.","start":111.385,"end":118.86,"topics":[],"words":[{"text":"So,","start":111.385,"end":111.758},{"text":"with","start":112.326,"end":112.537},{"text":"that,","start":112.569,"end":112.974},{"text":"I","start":113.282,"end":113.331},{"text":"would","start":113.542,"end":113.672},{"text":"like","start":113.785,"end":114.093},{"text":"to","start":114.093,"end":114.353},{"text":"present","start":114.353,"end":115.017},{"text":"to","start":115.423,"end":115.666},{"text":"the","start":115.812,"end":116.087},{"text":"committee","start":116.201,"end":116.639},{"text":"our","start":117.741,"end":118.098},{"text":"work","start":118.244,"end":118.568},{"text":"plan.","start":118.568,"end":118.86}]},{"text":"Next slide, please.","start":119.96,"end":121.168,"topics":[],"words":[{"text":"Next","start":119.96,"end":120.394},{"text":"slide,","start":120.459,"end":120.845},{"text":"please.","start":120.878,"end":121.168}]}]}],"speaker":{"name":"Geneva Bangura","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Coordinator"}},{"statement_number":3,"start":123.842,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=124","paragraphs":[{"sentences":[{"text":"Next.","start":123.842,"end":124.228,"topics":[],"words":[{"text":"Next.","start":123.842,"end":124.228}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":4,"start":124.647,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=125","paragraphs":[{"sentences":[{"text":"Thank you.","start":124.647,"end":125.034,"topics":[],"words":[{"text":"Thank","start":124.647,"end":124.824},{"text":"you.","start":124.824,"end":125.034}]}]},{"sentences":[{"text":"So, the mandate of our Committee— of the subcommittee.","start":128.61,"end":134.265,"topics":[],"words":[{"text":"So,","start":128.61,"end":128.771},{"text":"the","start":128.787,"end":128.9},{"text":"mandate","start":128.9,"end":129.553},{"text":"of","start":129.75,"end":129.88},{"text":"our","start":130.305,"end":130.583},{"text":"Committee—","start":131.976,"end":132.597},{"text":"of","start":133.202,"end":133.284},{"text":"the","start":133.284,"end":133.349},{"text":"subcommittee.","start":133.349,"end":134.265}]},{"text":"Can you go to the mandate slide, please?","start":135.165,"end":137.258,"topics":[],"words":[{"text":"Can","start":135.165,"end":135.295},{"text":"you","start":135.312,"end":135.377},{"text":"go","start":135.41,"end":135.573},{"text":"to","start":135.573,"end":135.721},{"text":"the","start":135.721,"end":135.77},{"text":"mandate","start":135.77,"end":136.326},{"text":"slide,","start":136.571,"end":137.045},{"text":"please?","start":137.11,"end":137.258}]},{"text":"So the mandate of the subcommittee is to develop a draft guidance on policy and administrative issues related to the relationship between tax and gender, including with respect to the informal economy, very important, because as we all know, the informal economy is replete with women, and with particular attention to the priorities and challenges of developing countries.","start":138.94,"end":172.702,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."},{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."}],"words":[{"text":"So","start":138.94,"end":139.004},{"text":"the","start":139.052,"end":139.116},{"text":"mandate","start":139.116,"end":139.63},{"text":"of","start":139.679,"end":139.839},{"text":"the","start":139.839,"end":139.952},{"text":"subcommittee","start":139.952,"end":140.675},{"text":"is","start":140.835,"end":140.948},{"text":"to","start":141.06,"end":141.189},{"text":"develop","start":141.285,"end":141.928},{"text":"a","start":142.442,"end":142.57},{"text":"draft","start":142.57,"end":143.052},{"text":"guidance","start":143.052,"end":143.727},{"text":"on","start":143.936,"end":144},{"text":"policy","start":144.097,"end":144.563},{"text":"and","start":145.382,"end":145.687},{"text":"administrative","start":145.8,"end":146.683},{"text":"issues","start":146.683,"end":147.133},{"text":"related","start":147.406,"end":148.033},{"text":"to","start":148.531,"end":148.627},{"text":"the","start":148.676,"end":148.756},{"text":"relationship","start":148.772,"end":149.753},{"text":"between","start":150.943,"end":151.313},{"text":"tax","start":151.41,"end":151.941},{"text":"and","start":152.069,"end":152.198},{"text":"gender,","start":152.295,"end":152.681},{"text":"including","start":153.517,"end":154.128},{"text":"with","start":154.402,"end":154.611},{"text":"respect","start":154.627,"end":155.334},{"text":"to","start":155.431,"end":155.576},{"text":"the","start":155.608,"end":155.753},{"text":"informal","start":155.833,"end":156.316},{"text":"economy,","start":157.011,"end":157.691},{"text":"very","start":158.129,"end":158.356},{"text":"important,","start":158.356,"end":159.02},{"text":"because","start":159.263,"end":159.587},{"text":"as","start":159.587,"end":159.716},{"text":"we","start":159.749,"end":159.894},{"text":"all","start":159.911,"end":160.089},{"text":"know,","start":160.089,"end":160.267},{"text":"the","start":160.72,"end":160.915},{"text":"informal","start":161.028,"end":161.692},{"text":"economy","start":161.692,"end":162.227},{"text":"is","start":163.312,"end":163.361},{"text":"replete","start":163.474,"end":163.96},{"text":"with","start":164.187,"end":164.333},{"text":"women,","start":165.414,"end":165.704},{"text":"and","start":166.766,"end":167.023},{"text":"with","start":167.667,"end":167.876},{"text":"particular","start":167.908,"end":168.439},{"text":"attention","start":168.471,"end":169.002},{"text":"to","start":169.179,"end":169.292},{"text":"the","start":169.292,"end":169.436},{"text":"priorities","start":169.436,"end":170.128},{"text":"and","start":170.707,"end":170.788},{"text":"challenges","start":170.868,"end":171.415},{"text":"of","start":171.689,"end":171.833},{"text":"developing","start":171.833,"end":172.22},{"text":"countries.","start":172.252,"end":172.702}]},{"text":"Next.","start":173.763,"end":173.988,"topics":[],"words":[{"text":"Next.","start":173.763,"end":173.988}]},{"text":"So here we have proposed an outline.","start":176.592,"end":179.614,"topics":[],"words":[{"text":"So","start":176.592,"end":176.881},{"text":"here","start":176.897,"end":177.331},{"text":"we","start":177.556,"end":177.781},{"text":"have","start":177.781,"end":178.167},{"text":"proposed","start":178.36,"end":178.987},{"text":"an","start":178.987,"end":179.083},{"text":"outline.","start":179.083,"end":179.614}]},{"text":"We are proposing 5 papers on tax and gender.","start":180.771,"end":185.774,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"We","start":180.771,"end":180.9},{"text":"are","start":180.916,"end":180.95},{"text":"proposing","start":180.95,"end":181.406},{"text":"5","start":181.524,"end":182.082},{"text":"papers","start":183.322,"end":183.771},{"text":"on","start":184.043,"end":184.091},{"text":"tax","start":184.364,"end":184.796},{"text":"and","start":184.844,"end":185.213},{"text":"gender.","start":185.389,"end":185.774}]},{"text":"The first paper, as we have— we're proposing, will focus on an overview of taxation and gender.","start":187.072,"end":194.748,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"The","start":187.072,"end":187.12},{"text":"first","start":187.152,"end":187.537},{"text":"paper,","start":187.569,"end":188.001},{"text":"as","start":188.354,"end":188.418},{"text":"we","start":188.754,"end":188.851},{"text":"have—","start":188.851,"end":188.979},{"text":"we're","start":189.155,"end":189.251},{"text":"proposing,","start":189.251,"end":189.86},{"text":"will","start":190.677,"end":190.806},{"text":"focus","start":190.854,"end":191.414},{"text":"on","start":191.495,"end":191.543},{"text":"an","start":191.959,"end":192.023},{"text":"overview","start":192.136,"end":192.761},{"text":"of","start":193.257,"end":193.385},{"text":"taxation","start":193.498,"end":194.219},{"text":"and","start":194.219,"end":194.379},{"text":"gender.","start":194.379,"end":194.748}]},{"text":"There's a lot of information out there on the two, but what our paper will do is to focus on what needs to be done that will give us a clear clear guidance.","start":195.341,"end":210.182,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"There's","start":195.341,"end":195.581},{"text":"a","start":195.581,"end":195.661},{"text":"lot","start":195.725,"end":195.885},{"text":"of","start":195.885,"end":195.981},{"text":"information","start":195.981,"end":196.671},{"text":"out","start":196.863,"end":197.023},{"text":"there","start":197.087,"end":197.215},{"text":"on","start":197.969,"end":198.033},{"text":"the","start":198.065,"end":198.225},{"text":"two,","start":198.225,"end":198.529},{"text":"but","start":199.186,"end":199.363},{"text":"what","start":199.491,"end":199.795},{"text":"our","start":199.972,"end":200.228},{"text":"paper","start":200.228,"end":200.436},{"text":"will","start":200.452,"end":200.581},{"text":"do","start":200.789,"end":201.045},{"text":"is","start":201.27,"end":201.366},{"text":"to","start":201.51,"end":201.606},{"text":"focus","start":201.67,"end":202.263},{"text":"on","start":203.513,"end":203.625},{"text":"what","start":203.978,"end":204.17},{"text":"needs","start":204.635,"end":204.891},{"text":"to","start":205.58,"end":205.676},{"text":"be","start":205.676,"end":205.821},{"text":"done","start":205.917,"end":206.125},{"text":"that","start":207.343,"end":207.423},{"text":"will","start":207.423,"end":207.583},{"text":"give","start":207.599,"end":207.84},{"text":"us","start":207.84,"end":207.952},{"text":"a","start":208.16,"end":208.176},{"text":"clear","start":208.385,"end":209.17},{"text":"clear","start":209.01,"end":209.459},{"text":"guidance.","start":209.668,"end":210.182}]},{"text":"So in order for us to propose a guidance, we need to first know what the issues are.","start":210.663,"end":214.26,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"So","start":210.663,"end":210.776},{"text":"in","start":210.792,"end":210.968},{"text":"order","start":210.968,"end":211.097},{"text":"for","start":211.129,"end":211.354},{"text":"us","start":211.354,"end":211.402},{"text":"to","start":211.45,"end":211.579},{"text":"propose","start":211.595,"end":211.98},{"text":"a","start":212.028,"end":212.044},{"text":"guidance,","start":212.157,"end":212.51},{"text":"we","start":212.574,"end":212.638},{"text":"need","start":212.638,"end":212.735},{"text":"to","start":212.735,"end":212.879},{"text":"first","start":212.879,"end":213.2},{"text":"know","start":213.216,"end":213.297},{"text":"what","start":213.441,"end":213.554},{"text":"the","start":213.618,"end":213.682},{"text":"issues","start":213.762,"end":214.067},{"text":"are.","start":214.099,"end":214.26}]},{"text":"So the first chapter will focus on that.","start":214.758,"end":216.572,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"So","start":214.758,"end":214.918},{"text":"the","start":214.918,"end":215.031},{"text":"first","start":215.047,"end":215.304},{"text":"chapter","start":215.304,"end":215.593},{"text":"will","start":215.593,"end":215.657},{"text":"focus","start":215.785,"end":216.139},{"text":"on","start":216.251,"end":216.299},{"text":"that.","start":216.412,"end":216.572}]},{"text":"The second chapter will focus on tax policy and the informal economy from a gender lens, from a gender perspective, and that we hope to make sure that why the policies in the context of the informal economy matters.","start":217.536,"end":234.299,"topics":[{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."}],"words":[{"text":"The","start":217.536,"end":217.616},{"text":"second","start":217.616,"end":218.049},{"text":"chapter","start":218.098,"end":218.611},{"text":"will","start":218.676,"end":218.836},{"text":"focus","start":218.836,"end":219.318},{"text":"on","start":219.318,"end":219.366},{"text":"tax","start":219.639,"end":219.96},{"text":"policy","start":219.96,"end":220.41},{"text":"and","start":221.084,"end":221.148},{"text":"the","start":221.245,"end":221.325},{"text":"informal","start":221.405,"end":222.385},{"text":"economy","start":222.385,"end":222.898},{"text":"from","start":223.155,"end":223.332},{"text":"a","start":223.332,"end":223.348},{"text":"gender","start":223.477,"end":223.798},{"text":"lens,","start":223.798,"end":223.99},{"text":"from","start":224.038,"end":224.135},{"text":"a","start":224.151,"end":224.215},{"text":"gender","start":224.215,"end":224.52},{"text":"perspective,","start":224.52,"end":225.227},{"text":"and","start":225.965,"end":226.11},{"text":"that","start":226.142,"end":226.415},{"text":"we","start":226.624,"end":226.72},{"text":"hope","start":226.929,"end":227.186},{"text":"to","start":227.571,"end":227.715},{"text":"make","start":227.748,"end":228.004},{"text":"sure","start":228.069,"end":228.486},{"text":"that","start":228.534,"end":228.791},{"text":"why","start":228.872,"end":228.984},{"text":"the","start":229.112,"end":229.273},{"text":"policies","start":229.273,"end":229.803},{"text":"in","start":230.397,"end":230.445},{"text":"the","start":230.477,"end":230.557},{"text":"context","start":230.622,"end":231.264},{"text":"of","start":231.28,"end":231.457},{"text":"the","start":231.457,"end":231.665},{"text":"informal","start":231.681,"end":232.452},{"text":"economy","start":232.709,"end":233.865},{"text":"matters.","start":233.865,"end":234.299}]},{"text":"And then how tax policies may generate differential gender impacts, and then the practical recommendations from those two.","start":234.957,"end":243.337,"topics":[{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."},{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"And","start":234.957,"end":235.053},{"text":"then","start":235.053,"end":235.182},{"text":"how","start":235.679,"end":235.872},{"text":"tax","start":236.498,"end":236.819},{"text":"policies","start":236.819,"end":237.269},{"text":"may","start":237.397,"end":237.622},{"text":"generate","start":237.622,"end":238.344},{"text":"differential","start":238.408,"end":238.954},{"text":"gender","start":238.986,"end":239.356},{"text":"impacts,","start":239.452,"end":239.95},{"text":"and","start":240.511,"end":240.592},{"text":"then","start":240.592,"end":240.72},{"text":"the","start":240.832,"end":240.913},{"text":"practical","start":240.913,"end":241.314},{"text":"recommendations","start":241.314,"end":242.165},{"text":"from","start":242.261,"end":242.727},{"text":"those","start":242.839,"end":243.048},{"text":"two.","start":243.16,"end":243.337}]},{"text":"We will have a paper that will talk on the toolkit of incorporating gender into the work that we do as tax administrators, whether it is recruitment, whether it's how we advance, whether how we empower the gender and things like that.","start":244.332,"end":264.125,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"We","start":244.332,"end":244.38},{"text":"will","start":244.589,"end":244.717},{"text":"have","start":244.75,"end":244.878},{"text":"a","start":244.942,"end":245.071},{"text":"paper","start":245.071,"end":245.536},{"text":"that","start":245.729,"end":245.954},{"text":"will","start":245.954,"end":246.098},{"text":"talk","start":246.13,"end":246.515},{"text":"on","start":246.612,"end":246.66},{"text":"the","start":247.398,"end":247.495},{"text":"toolkit","start":247.495,"end":247.992},{"text":"of","start":248.538,"end":248.635},{"text":"incorporating","start":248.635,"end":249.389},{"text":"gender","start":249.501,"end":249.951},{"text":"into","start":250.224,"end":250.577},{"text":"the","start":250.85,"end":250.914},{"text":"work","start":251.01,"end":251.203},{"text":"that","start":251.267,"end":251.444},{"text":"we","start":251.508,"end":251.669},{"text":"do","start":251.669,"end":251.877},{"text":"as","start":252.536,"end":252.6},{"text":"tax","start":253.338,"end":253.659},{"text":"administrators,","start":253.74,"end":254.606},{"text":"whether","start":255.522,"end":255.81},{"text":"it","start":255.843,"end":255.939},{"text":"is","start":255.939,"end":256.051},{"text":"recruitment,","start":256.148,"end":256.966},{"text":"whether","start":257.127,"end":257.464},{"text":"it's","start":257.464,"end":257.689},{"text":"how","start":257.689,"end":257.801},{"text":"we","start":258.154,"end":258.251},{"text":"advance,","start":258.395,"end":258.973},{"text":"whether","start":259.615,"end":260.033},{"text":"how","start":260.097,"end":260.273},{"text":"we","start":260.578,"end":260.723},{"text":"empower","start":260.723,"end":261.237},{"text":"the","start":262.103,"end":262.248},{"text":"gender","start":262.248,"end":262.745},{"text":"and","start":262.986,"end":263.05},{"text":"things","start":263.306,"end":263.595},{"text":"like","start":263.691,"end":263.868},{"text":"that.","start":263.932,"end":264.125}]},{"text":"So, we'll try to develop or recommend a toolkit when it comes to that.","start":264.173,"end":269.002,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"So,","start":264.173,"end":264.413},{"text":"we'll","start":264.494,"end":264.718},{"text":"try","start":264.75,"end":264.927},{"text":"to","start":265.055,"end":265.312},{"text":"develop","start":265.954,"end":266.355},{"text":"or","start":266.676,"end":266.74},{"text":"recommend","start":266.74,"end":267.317},{"text":"a","start":267.317,"end":267.382},{"text":"toolkit","start":267.382,"end":267.975},{"text":"when","start":267.975,"end":268.087},{"text":"it","start":268.184,"end":268.28},{"text":"comes","start":268.28,"end":268.569},{"text":"to","start":268.601,"end":268.761},{"text":"that.","start":268.761,"end":269.002}]},{"text":"Data is very important.","start":269.868,"end":271.393,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"Data","start":269.868,"end":270.269},{"text":"is","start":270.286,"end":270.414},{"text":"very","start":270.526,"end":270.687},{"text":"important.","start":270.687,"end":271.393}]},{"text":"I mean, we spent a lot of time yesterday talking about data, whether it is AI, tax, or any other information that we'll need.","start":271.489,"end":281.147,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"I","start":271.489,"end":271.505},{"text":"mean,","start":271.505,"end":271.697},{"text":"we","start":271.81,"end":271.89},{"text":"spent","start":271.89,"end":272.195},{"text":"a","start":272.195,"end":272.211},{"text":"lot","start":272.211,"end":272.387},{"text":"of","start":272.387,"end":272.467},{"text":"time","start":272.467,"end":272.74},{"text":"yesterday","start":272.836,"end":273.334},{"text":"talking","start":274.216,"end":274.553},{"text":"about","start":274.553,"end":274.842},{"text":"data,","start":274.858,"end":275.275},{"text":"whether","start":275.981,"end":276.238},{"text":"it","start":276.238,"end":276.366},{"text":"is","start":276.366,"end":276.43},{"text":"AI,","start":276.607,"end":277.425},{"text":"tax,","start":277.906,"end":278.307},{"text":"or","start":278.789,"end":278.965},{"text":"any","start":279.27,"end":279.447},{"text":"other","start":279.832,"end":280.056},{"text":"information","start":280.072,"end":280.602},{"text":"that","start":280.634,"end":280.778},{"text":"we'll","start":280.778,"end":281.003},{"text":"need.","start":281.019,"end":281.147}]},{"text":"So, when it comes to gender, data is central to what we'll have to get or need to put a policy or guidance together that will help improve the way tax administrations deal with gender.","start":281.195,"end":297.371,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"So,","start":281.195,"end":281.26},{"text":"when","start":281.34,"end":281.404},{"text":"it","start":281.5,"end":281.596},{"text":"comes","start":281.596,"end":281.837},{"text":"to","start":281.917,"end":282.046},{"text":"gender,","start":282.72,"end":283.121},{"text":"data","start":283.746,"end":284.147},{"text":"is","start":284.163,"end":284.228},{"text":"central","start":284.244,"end":284.677},{"text":"to","start":284.966,"end":285.078},{"text":"what","start":285.527,"end":285.768},{"text":"we'll","start":285.992,"end":286.313},{"text":"have","start":286.313,"end":286.538},{"text":"to","start":286.57,"end":286.891},{"text":"get","start":287.532,"end":287.756},{"text":"or","start":287.837,"end":287.869},{"text":"need","start":287.869,"end":288.333},{"text":"to","start":288.333,"end":288.494},{"text":"put","start":288.494,"end":288.67},{"text":"a","start":288.67,"end":288.686},{"text":"policy","start":288.798,"end":289.183},{"text":"or","start":289.215,"end":289.407},{"text":"guidance","start":289.439,"end":289.968},{"text":"together","start":290.577,"end":290.977},{"text":"that","start":290.977,"end":291.137},{"text":"will","start":291.202,"end":291.298},{"text":"help","start":291.298,"end":291.554},{"text":"improve","start":292.419,"end":292.868},{"text":"the","start":293.044,"end":293.14},{"text":"way","start":293.14,"end":293.301},{"text":"tax","start":294.743,"end":295.528},{"text":"administrations","start":295.608,"end":296.521},{"text":"deal","start":296.65,"end":296.794},{"text":"with","start":296.89,"end":296.986},{"text":"gender.","start":296.986,"end":297.371}]},{"text":"And then finally, we would like to look at gender and international taxation.","start":298.028,"end":302.242,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"And","start":298.028,"end":298.108},{"text":"then","start":298.108,"end":298.22},{"text":"finally,","start":298.268,"end":298.765},{"text":"we","start":298.909,"end":298.973},{"text":"would","start":298.973,"end":299.053},{"text":"like","start":299.133,"end":299.31},{"text":"to","start":299.326,"end":299.454},{"text":"look","start":299.47,"end":299.646},{"text":"at","start":299.646,"end":299.774},{"text":"gender","start":299.79,"end":300.159},{"text":"and","start":300.191,"end":300.287},{"text":"international","start":300.335,"end":301.04},{"text":"taxation.","start":301.633,"end":302.242}]},{"text":"There's a lot going on in that space, so we strongly believe that if we'll try to pull those 2 together, it will be beneficiary as to how tax administrations deal with gender policy and tax administration.","start":303.139,"end":318.325,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"There's","start":303.139,"end":304.181},{"text":"a","start":304.181,"end":304.197},{"text":"lot","start":304.261,"end":304.501},{"text":"going","start":304.501,"end":304.726},{"text":"on","start":304.822,"end":304.886},{"text":"in","start":305.062,"end":305.126},{"text":"that","start":305.222,"end":305.383},{"text":"space,","start":305.383,"end":305.847},{"text":"so","start":305.943,"end":306.184},{"text":"we","start":306.2,"end":306.28},{"text":"strongly","start":306.28,"end":306.729},{"text":"believe","start":306.761,"end":307.209},{"text":"that","start":307.305,"end":307.626},{"text":"if","start":307.946,"end":308.043},{"text":"we'll","start":308.043,"end":308.331},{"text":"try","start":308.347,"end":308.555},{"text":"to","start":308.683,"end":308.812},{"text":"pull","start":308.924,"end":309.18},{"text":"those","start":309.18,"end":309.372},{"text":"2","start":309.469,"end":309.645},{"text":"together,","start":309.645,"end":310.062},{"text":"it","start":310.686,"end":310.783},{"text":"will","start":310.831,"end":310.895},{"text":"be","start":311.007,"end":311.103},{"text":"beneficiary","start":311.167,"end":311.936},{"text":"as","start":312.032,"end":312.097},{"text":"to","start":312.209,"end":312.353},{"text":"how","start":312.433,"end":312.545},{"text":"tax","start":312.673,"end":313.01},{"text":"administrations","start":313.01,"end":313.939},{"text":"deal","start":314.782,"end":314.977},{"text":"with","start":315.026,"end":315.237},{"text":"gender","start":315.351,"end":315.839},{"text":"policy","start":315.92,"end":316.375},{"text":"and","start":316.716,"end":316.944},{"text":"tax","start":317.204,"end":317.545},{"text":"administration.","start":317.545,"end":318.325}]},{"text":"Next slide, please.","start":319.252,"end":320.276,"topics":[],"words":[{"text":"Next","start":319.252,"end":319.577},{"text":"slide,","start":319.577,"end":320.032},{"text":"please.","start":320.064,"end":320.276}]},{"text":"So these are the 5 considerations, key considerations that are important to our work.","start":322.66,"end":329.691,"topics":[],"words":[{"text":"So","start":322.66,"end":322.692},{"text":"these","start":322.856,"end":323.069},{"text":"are","start":323.168,"end":323.266},{"text":"the","start":323.266,"end":323.413},{"text":"5","start":323.413,"end":323.643},{"text":"considerations,","start":323.708,"end":324.544},{"text":"key","start":326.68,"end":326.795},{"text":"considerations","start":326.795,"end":327.589},{"text":"that","start":327.788,"end":328.02},{"text":"are","start":328.02,"end":328.102},{"text":"important","start":328.102,"end":328.847},{"text":"to","start":328.847,"end":329.079},{"text":"our","start":329.178,"end":329.376},{"text":"work.","start":329.443,"end":329.691}]},{"text":"You know, we'll have to make— we are working to ensure that all 5 papers are worked on simultaneously.","start":331.5,"end":338.602,"topics":[],"words":[{"text":"You","start":331.5,"end":331.548},{"text":"know,","start":331.548,"end":331.758},{"text":"we'll","start":331.838,"end":332},{"text":"have","start":332,"end":332.113},{"text":"to","start":332.113,"end":332.242},{"text":"make—","start":332.242,"end":332.42},{"text":"we","start":332.42,"end":332.533},{"text":"are","start":332.581,"end":332.839},{"text":"working","start":333.065,"end":333.437},{"text":"to","start":333.55,"end":333.679},{"text":"ensure","start":333.776,"end":334.437},{"text":"that","start":334.437,"end":334.776},{"text":"all","start":334.906,"end":334.954},{"text":"5","start":335.067,"end":335.422},{"text":"papers","start":335.567,"end":335.939},{"text":"are","start":336.036,"end":336.132},{"text":"worked","start":336.132,"end":336.439},{"text":"on","start":336.52,"end":336.584},{"text":"simultaneously.","start":337.343,"end":338.602}]},{"text":"We will ensure that There is clear, clear delimitation when it comes to scope.","start":339.506,"end":345.388,"topics":[],"words":[{"text":"We","start":339.506,"end":339.603},{"text":"will","start":339.603,"end":339.7},{"text":"ensure","start":339.748,"end":340.184},{"text":"that","start":340.233,"end":340.507},{"text":"There","start":340.993,"end":341.169},{"text":"is","start":341.169,"end":341.281},{"text":"clear,","start":341.634,"end":342.132},{"text":"clear","start":342.196,"end":342.533},{"text":"delimitation","start":343.158,"end":343.928},{"text":"when","start":344.185,"end":344.297},{"text":"it","start":344.297,"end":344.426},{"text":"comes","start":344.426,"end":344.65},{"text":"to","start":344.682,"end":344.859},{"text":"scope.","start":344.859,"end":345.388}]},{"text":"The practical guidance will make sure that it is concise, clear, and that it is useful once it is approved.","start":346.688,"end":354.324,"topics":[],"words":[{"text":"The","start":346.688,"end":346.832},{"text":"practical","start":346.832,"end":347.313},{"text":"guidance","start":347.33,"end":347.987},{"text":"will","start":348.035,"end":348.18},{"text":"make","start":348.212,"end":348.372},{"text":"sure","start":348.372,"end":348.597},{"text":"that","start":348.597,"end":348.757},{"text":"it","start":348.757,"end":348.854},{"text":"is","start":348.854,"end":348.902},{"text":"concise,","start":348.998,"end":349.463},{"text":"clear,","start":349.88,"end":350.378},{"text":"and","start":350.779,"end":351.019},{"text":"that","start":351.019,"end":351.276},{"text":"it","start":351.356,"end":351.42},{"text":"is","start":351.436,"end":351.549},{"text":"useful","start":352.062,"end":352.656},{"text":"once","start":353.329,"end":353.522},{"text":"it","start":353.522,"end":353.65},{"text":"is","start":353.65,"end":353.715},{"text":"approved.","start":353.747,"end":354.324}]},{"text":"We will emphasize on what is actually happening, real-world problems and issues, you know, because we will not be able— it would be a disservice, right, to all of us if we provide guidance that will not be beneficiary.","start":354.87,"end":371.243,"topics":[],"words":[{"text":"We","start":354.87,"end":355.03},{"text":"will","start":355.255,"end":355.399},{"text":"emphasize","start":355.511,"end":356.281},{"text":"on","start":356.538,"end":356.602},{"text":"what","start":356.875,"end":357.019},{"text":"is","start":357.035,"end":357.083},{"text":"actually","start":357.276,"end":357.645},{"text":"happening,","start":357.661,"end":358.046},{"text":"real-world","start":358.158,"end":358.848},{"text":"problems","start":360.083,"end":360.533},{"text":"and","start":360.565,"end":360.661},{"text":"issues,","start":360.661,"end":361.014},{"text":"you","start":361.672,"end":361.752},{"text":"know,","start":361.752,"end":361.944},{"text":"because","start":362.009,"end":362.297},{"text":"we","start":362.394,"end":362.474},{"text":"will","start":362.474,"end":362.522},{"text":"not","start":362.522,"end":362.65},{"text":"be","start":362.65,"end":362.795},{"text":"able—","start":362.795,"end":363.035},{"text":"it","start":363.677,"end":363.757},{"text":"would","start":363.757,"end":363.821},{"text":"be","start":363.853,"end":363.982},{"text":"a","start":363.998,"end":364.014},{"text":"disservice,","start":364.094,"end":364.752},{"text":"right,","start":365.041,"end":365.297},{"text":"to","start":365.779,"end":366.115},{"text":"all","start":366.34,"end":366.42},{"text":"of","start":366.42,"end":366.597},{"text":"us","start":366.597,"end":366.709},{"text":"if","start":366.967,"end":367.08},{"text":"we","start":367.388,"end":367.469},{"text":"provide","start":368.117,"end":368.635},{"text":"guidance","start":368.684,"end":369.364},{"text":"that","start":369.494,"end":369.753},{"text":"will","start":369.801,"end":369.98},{"text":"not","start":369.98,"end":370.32},{"text":"be","start":370.32,"end":370.466},{"text":"beneficiary.","start":370.611,"end":371.243}]},{"text":"So we hope to focus on real-life issues.","start":371.292,"end":374.969,"topics":[],"words":[{"text":"So","start":371.292,"end":371.518},{"text":"we","start":371.599,"end":371.68},{"text":"hope","start":371.745,"end":372.004},{"text":"to","start":372.085,"end":372.264},{"text":"focus","start":373.138,"end":373.705},{"text":"on","start":373.705,"end":373.754},{"text":"real-life","start":373.932,"end":374.547},{"text":"issues.","start":374.596,"end":374.969}]},{"text":"Things are changing constantly in tax administration.","start":376.43,"end":379.256,"topics":[],"words":[{"text":"Things","start":376.43,"end":376.591},{"text":"are","start":376.64,"end":376.704},{"text":"changing","start":376.704,"end":377.156},{"text":"constantly","start":377.415,"end":377.964},{"text":"in","start":378.077,"end":378.126},{"text":"tax","start":378.223,"end":378.562},{"text":"administration.","start":378.562,"end":379.256}]},{"text":"I mean, yesterday during my presentation, tax and AI, things are evolving.","start":379.37,"end":384.709,"topics":[],"words":[{"text":"I","start":379.37,"end":379.386},{"text":"mean,","start":379.386,"end":379.66},{"text":"yesterday","start":379.676,"end":380.096},{"text":"during","start":380.258,"end":380.468},{"text":"my","start":380.484,"end":380.646},{"text":"presentation,","start":380.646,"end":381.356},{"text":"tax","start":382.01,"end":382.186},{"text":"and","start":382.186,"end":382.347},{"text":"AI,","start":382.347,"end":382.861},{"text":"things","start":383.633,"end":384.018},{"text":"are","start":384.115,"end":384.211},{"text":"evolving.","start":384.211,"end":384.709}]},{"text":"So make sure that we provide a document that can be updated and that is relevant to the issue.","start":384.79,"end":391.534,"topics":[],"words":[{"text":"So","start":384.79,"end":385.175},{"text":"make","start":385.175,"end":385.352},{"text":"sure","start":385.416,"end":385.802},{"text":"that","start":385.802,"end":385.963},{"text":"we","start":386.525,"end":386.622},{"text":"provide","start":386.686,"end":387.12},{"text":"a","start":387.12,"end":387.136},{"text":"document","start":387.248,"end":387.747},{"text":"that","start":387.747,"end":387.875},{"text":"can","start":387.907,"end":388.052},{"text":"be","start":388.052,"end":388.293},{"text":"updated","start":388.309,"end":388.871},{"text":"and","start":388.871,"end":388.952},{"text":"that","start":388.952,"end":389.113},{"text":"is","start":389.113,"end":389.161},{"text":"relevant","start":389.354,"end":389.916},{"text":"to","start":390.88,"end":391.041},{"text":"the","start":391.041,"end":391.187},{"text":"issue.","start":391.187,"end":391.534}]}]},{"sentences":[{"text":"Next slide.","start":391.794,"end":392.4,"topics":[],"words":[{"text":"Next","start":391.794,"end":392.123},{"text":"slide.","start":392.192,"end":392.4}]}]},{"sentences":[{"text":"Next slide, please.","start":392.49,"end":393.148,"topics":[],"words":[{"text":"Next","start":392.49,"end":392.704},{"text":"slide,","start":392.704,"end":392.852},{"text":"please.","start":392.934,"end":393.148}]},{"text":"So, here is our proposed workflow.","start":395.67,"end":397.268,"topics":[],"words":[{"text":"So,","start":395.67,"end":395.702},{"text":"here","start":395.719,"end":395.95},{"text":"is","start":395.95,"end":396.049},{"text":"our","start":396.049,"end":396.263},{"text":"proposed","start":396.263,"end":396.774},{"text":"workflow.","start":396.774,"end":397.268}]},{"text":"What we have been doing currently, a lot of virtual meetings, of course.","start":399.864,"end":403.906,"topics":[],"words":[{"text":"What","start":399.864,"end":400.09},{"text":"we","start":400.09,"end":400.171},{"text":"have","start":400.171,"end":400.268},{"text":"been","start":400.268,"end":400.43},{"text":"doing","start":400.43,"end":400.721},{"text":"currently,","start":400.818,"end":401.287},{"text":"a","start":401.626,"end":401.642},{"text":"lot","start":402.111,"end":402.273},{"text":"of","start":402.37,"end":402.467},{"text":"virtual","start":402.758,"end":403.098},{"text":"meetings,","start":403.098,"end":403.356},{"text":"of","start":403.421,"end":403.551},{"text":"course.","start":403.583,"end":403.906}]},{"text":"We'll have smaller groups work on papers, you know, and then there will be discussions and feedback from subcommittees and ensure that every participant of the subcommittee has a say and their views are well taken into consideration.","start":404.294,"end":420.946,"topics":[],"words":[{"text":"We'll","start":404.294,"end":405.426},{"text":"have","start":405.426,"end":405.653},{"text":"smaller","start":405.701,"end":406.235},{"text":"groups","start":406.235,"end":406.607},{"text":"work","start":406.639,"end":406.882},{"text":"on","start":406.882,"end":407.027},{"text":"papers,","start":407.06,"end":407.512},{"text":"you","start":407.933,"end":407.965},{"text":"know,","start":407.965,"end":408.256},{"text":"and","start":409,"end":409.13},{"text":"then","start":409.13,"end":409.21},{"text":"there","start":409.468,"end":409.645},{"text":"will","start":409.645,"end":409.87},{"text":"be","start":409.967,"end":410.128},{"text":"discussions","start":410.128,"end":410.821},{"text":"and","start":410.853,"end":410.982},{"text":"feedback","start":410.998,"end":411.706},{"text":"from","start":411.706,"end":411.835},{"text":"subcommittees","start":411.835,"end":412.592},{"text":"and","start":412.689,"end":412.786},{"text":"ensure","start":412.786,"end":413.14},{"text":"that","start":413.172,"end":413.414},{"text":"every","start":413.51,"end":413.72},{"text":"participant","start":413.736,"end":414.38},{"text":"of","start":414.863,"end":414.912},{"text":"the","start":414.944,"end":415.024},{"text":"subcommittee","start":415.024,"end":415.749},{"text":"has","start":415.749,"end":415.894},{"text":"a","start":415.942,"end":415.959},{"text":"say","start":416.007,"end":416.393},{"text":"and","start":417.054,"end":417.263},{"text":"their","start":417.36,"end":417.473},{"text":"views","start":417.473,"end":417.827},{"text":"are","start":417.923,"end":419.888},{"text":"well","start":419.361,"end":419.587},{"text":"taken","start":419.587,"end":419.83},{"text":"into","start":419.911,"end":420.17},{"text":"consideration.","start":420.17,"end":420.946}]},{"text":"And then yesterday, when I did the proposed— when I did the presentation for AI, we definitely talked about indirect access and wealth and how this interlinks with gender and AI.","start":421.706,"end":436.993,"topics":[],"words":[{"text":"And","start":421.706,"end":421.771},{"text":"then","start":421.868,"end":422.078},{"text":"yesterday,","start":422.661,"end":423.114},{"text":"when","start":423.47,"end":423.583},{"text":"I","start":423.631,"end":423.712},{"text":"did","start":423.712,"end":423.955},{"text":"the","start":423.955,"end":424.052},{"text":"proposed—","start":424.052,"end":424.505},{"text":"when","start":424.537,"end":424.618},{"text":"I","start":424.683,"end":424.699},{"text":"did","start":424.861,"end":425.152},{"text":"the","start":425.346,"end":425.427},{"text":"presentation","start":425.815,"end":427.093},{"text":"for","start":427.595,"end":427.692},{"text":"AI,","start":427.692,"end":427.966},{"text":"we","start":429.046,"end":429.255},{"text":"definitely","start":429.448,"end":430.077},{"text":"talked","start":430.673,"end":430.996},{"text":"about","start":430.996,"end":431.447},{"text":"indirect","start":431.544,"end":432.043},{"text":"access","start":432.043,"end":432.527},{"text":"and","start":432.607,"end":432.672},{"text":"wealth","start":432.768,"end":433.059},{"text":"and","start":433.171,"end":433.236},{"text":"how","start":433.333,"end":433.51},{"text":"this","start":433.639,"end":433.752},{"text":"interlinks","start":434.219,"end":434.96},{"text":"with","start":435.186,"end":435.46},{"text":"gender","start":435.508,"end":435.976},{"text":"and","start":436.541,"end":436.638},{"text":"AI.","start":436.638,"end":436.993}]},{"text":"And then, of course, artificial intelligence also has a play and interlinks with gender and AI.","start":437.446,"end":444.005,"topics":[],"words":[{"text":"And","start":437.446,"end":437.591},{"text":"then,","start":437.591,"end":437.656},{"text":"of","start":437.704,"end":437.817},{"text":"course,","start":437.85,"end":438.06},{"text":"artificial","start":438.092,"end":438.528},{"text":"intelligence","start":438.561,"end":439.304},{"text":"also","start":439.772,"end":440.031},{"text":"has","start":440.031,"end":440.16},{"text":"a","start":440.273,"end":440.354},{"text":"play","start":440.354,"end":440.661},{"text":"and","start":441.404,"end":441.533},{"text":"interlinks","start":441.565,"end":442.212},{"text":"with","start":442.276,"end":442.389},{"text":"gender","start":443.262,"end":443.633},{"text":"and","start":443.827,"end":443.924},{"text":"AI.","start":443.924,"end":444.005}]}]},{"sentences":[{"text":"Next, please.","start":446.177,"end":448.021,"topics":[],"words":[{"text":"Next,","start":446.177,"end":446.436},{"text":"please.","start":446.582,"end":448.021}]}]},{"sentences":[{"text":"Proposed timeline from now up to the fall of 2028.","start":448.7,"end":454.552,"topics":[],"words":[{"text":"Proposed","start":448.7,"end":449.249},{"text":"timeline","start":449.249,"end":449.718},{"text":"from","start":449.831,"end":450.187},{"text":"now","start":450.801,"end":450.995},{"text":"up","start":451.432,"end":451.545},{"text":"to","start":451.691,"end":452.014},{"text":"the","start":452.58,"end":452.661},{"text":"fall","start":452.661,"end":452.936},{"text":"of","start":452.984,"end":453.113},{"text":"2028.","start":453.162,"end":454.552}]},{"text":"So, it is our expectation that after deliberation, the committee will approve our proposal work plan, and then the timeline moves at the 33rd session in the fall We'll present outlines and outlines for your comments and guidelines.","start":455.345,"end":477.309,"topics":[],"words":[{"text":"So,","start":455.345,"end":455.506},{"text":"it","start":455.539,"end":455.587},{"text":"is","start":455.636,"end":455.7},{"text":"our","start":455.878,"end":456.04},{"text":"expectation","start":456.072,"end":456.914},{"text":"that","start":457.108,"end":457.512},{"text":"after","start":457.577,"end":457.82},{"text":"deliberation,","start":457.82,"end":458.612},{"text":"the","start":459.373,"end":459.518},{"text":"committee","start":459.518,"end":459.955},{"text":"will","start":460.828,"end":461.168},{"text":"approve","start":461.298,"end":461.961},{"text":"our","start":461.961,"end":462.123},{"text":"proposal","start":462.123,"end":462.77},{"text":"work","start":462.77,"end":463.012},{"text":"plan,","start":463.012,"end":463.304},{"text":"and","start":464.145,"end":464.209},{"text":"then","start":464.468,"end":464.76},{"text":"the","start":464.76,"end":464.808},{"text":"timeline","start":464.874,"end":465.493},{"text":"moves","start":465.59,"end":465.9},{"text":"at","start":466.16,"end":466.437},{"text":"the","start":466.584,"end":466.665},{"text":"33rd","start":467.073,"end":467.724},{"text":"session","start":468.066,"end":468.506},{"text":"in","start":469.418,"end":469.484},{"text":"the","start":469.516,"end":469.598},{"text":"fall","start":469.598,"end":470.298},{"text":"We'll","start":472.714,"end":473.153},{"text":"present","start":473.153,"end":473.591},{"text":"outlines","start":473.607,"end":474.143},{"text":"and","start":474.565,"end":474.711},{"text":"outlines","start":475.296,"end":475.848},{"text":"for","start":475.88,"end":476.027},{"text":"your","start":476.027,"end":476.205},{"text":"comments","start":476.205,"end":476.595},{"text":"and","start":476.595,"end":476.676},{"text":"guidelines.","start":476.757,"end":477.309}]},{"text":"And then in the following spring 2027, we'll do a presentation of the first drafts for discussions and then inputs and for guidance as well.","start":477.91,"end":488.225,"topics":[],"words":[{"text":"And","start":477.91,"end":477.975},{"text":"then","start":478.056,"end":478.186},{"text":"in","start":478.251,"end":478.365},{"text":"the","start":478.381,"end":478.478},{"text":"following","start":478.478,"end":478.933},{"text":"spring","start":479.03,"end":479.501},{"text":"2027,","start":479.615,"end":479.988},{"text":"we'll","start":481.62,"end":481.781},{"text":"do","start":481.813,"end":481.91},{"text":"a","start":481.958,"end":481.974},{"text":"presentation","start":482.038,"end":482.586},{"text":"of","start":482.634,"end":482.715},{"text":"the","start":482.763,"end":482.844},{"text":"first","start":482.844,"end":483.118},{"text":"drafts","start":483.182,"end":483.682},{"text":"for","start":484.455,"end":484.632},{"text":"discussions","start":484.632,"end":485.245},{"text":"and","start":485.438,"end":485.518},{"text":"then","start":485.518,"end":485.647},{"text":"inputs","start":486.147,"end":486.662},{"text":"and","start":486.727,"end":487.017},{"text":"for","start":487.049,"end":487.194},{"text":"guidance","start":487.21,"end":487.693},{"text":"as","start":487.693,"end":487.742},{"text":"well.","start":487.919,"end":488.225}]},{"text":"And then in the fall of 2027, a presentation, a second presentation of the draft for discussion will be made.","start":488.821,"end":496.082,"topics":[],"words":[{"text":"And","start":488.821,"end":488.886},{"text":"then","start":488.966,"end":489.031},{"text":"in","start":489.127,"end":489.192},{"text":"the","start":489.208,"end":489.272},{"text":"fall","start":489.305,"end":489.739},{"text":"of","start":489.788,"end":489.933},{"text":"2027,","start":489.933,"end":490.271},{"text":"a","start":492.116,"end":492.148},{"text":"presentation,","start":492.148,"end":492.589},{"text":"a","start":492.622,"end":492.638},{"text":"second","start":492.687,"end":492.964},{"text":"presentation","start":492.964,"end":493.634},{"text":"of","start":493.683,"end":493.764},{"text":"the","start":493.764,"end":493.911},{"text":"draft","start":493.911,"end":494.303},{"text":"for","start":494.678,"end":494.89},{"text":"discussion","start":494.89,"end":495.364},{"text":"will","start":495.559,"end":495.674},{"text":"be","start":495.723,"end":495.82},{"text":"made.","start":495.82,"end":496.082}]},{"text":"And then it will be our hope that when we come back in the fall— in the spring of 2028, presentation will be done of the final draft, with the hope that final discussion will be made in the fall of 2028.","start":496.734,"end":513,"topics":[],"words":[{"text":"And","start":496.734,"end":496.814},{"text":"then","start":496.814,"end":496.943},{"text":"it","start":497.056,"end":497.12},{"text":"will","start":497.12,"end":497.185},{"text":"be","start":497.282,"end":497.394},{"text":"our","start":497.604,"end":497.749},{"text":"hope","start":497.781,"end":498.345},{"text":"that","start":498.49,"end":498.908},{"text":"when","start":498.908,"end":499.118},{"text":"we","start":499.15,"end":499.231},{"text":"come","start":499.295,"end":499.521},{"text":"back","start":499.553,"end":499.939},{"text":"in","start":499.956,"end":500.004},{"text":"the","start":500.117,"end":500.31},{"text":"fall—","start":500.423,"end":500.632},{"text":"in","start":501.083,"end":501.131},{"text":"the","start":501.164,"end":501.228},{"text":"spring","start":501.228,"end":501.518},{"text":"of","start":501.582,"end":501.695},{"text":"2028,","start":501.727,"end":502.307},{"text":"presentation","start":503.453,"end":504.15},{"text":"will","start":504.166,"end":504.231},{"text":"be","start":504.264,"end":504.345},{"text":"done","start":504.426,"end":504.555},{"text":"of","start":504.604,"end":504.685},{"text":"the","start":504.734,"end":504.782},{"text":"final","start":504.815,"end":505.171},{"text":"draft,","start":505.236,"end":505.609},{"text":"with","start":505.949,"end":506.03},{"text":"the","start":506.03,"end":506.193},{"text":"hope","start":506.193,"end":506.63},{"text":"that","start":506.76,"end":507.019},{"text":"final","start":507.1,"end":507.473},{"text":"discussion","start":509.029,"end":509.5},{"text":"will","start":509.678,"end":509.743},{"text":"be","start":509.775,"end":509.937},{"text":"made","start":509.937,"end":510.278},{"text":"in","start":510.424,"end":510.521},{"text":"the","start":510.586,"end":510.748},{"text":"fall","start":510.748,"end":511.023},{"text":"of","start":511.04,"end":511.088},{"text":"2028.","start":511.73,"end":513}]},{"text":"Next slide, please.","start":513.883,"end":514.976,"topics":[],"words":[{"text":"Next","start":513.883,"end":514.092},{"text":"slide,","start":514.156,"end":514.526},{"text":"please.","start":514.751,"end":514.976}]},{"text":"Risk management.","start":517.241,"end":518.06,"topics":[],"words":[{"text":"Risk","start":517.241,"end":517.498},{"text":"management.","start":517.514,"end":518.06}]},{"text":"So, we will ensure that, you know, there isn't any duplication from the previous work that has been done.","start":518.639,"end":524.344,"topics":[],"words":[{"text":"So,","start":518.639,"end":518.928},{"text":"we","start":518.944,"end":518.992},{"text":"will","start":518.992,"end":519.089},{"text":"ensure","start":519.089,"end":519.522},{"text":"that,","start":519.731,"end":520.069},{"text":"you","start":520.149,"end":520.229},{"text":"know,","start":520.229,"end":520.31},{"text":"there","start":520.374,"end":520.502},{"text":"isn't","start":520.551,"end":520.794},{"text":"any","start":520.794,"end":521.016},{"text":"duplication","start":521.033,"end":521.699},{"text":"from","start":521.819,"end":521.973},{"text":"the","start":521.99,"end":522.161},{"text":"previous","start":522.161,"end":522.554},{"text":"work","start":523.333,"end":523.574},{"text":"that","start":523.574,"end":523.702},{"text":"has","start":523.702,"end":523.782},{"text":"been","start":523.895,"end":523.991},{"text":"done.","start":524.136,"end":524.344}]},{"text":"We will focus most importantly on implementation gap when it comes to gender in tax administration.","start":525.42,"end":533.015,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"We","start":525.42,"end":525.613},{"text":"will","start":525.805,"end":525.918},{"text":"focus","start":526.127,"end":526.721},{"text":"most","start":526.929,"end":527.17},{"text":"importantly","start":527.17,"end":527.845},{"text":"on","start":528.069,"end":528.118},{"text":"implementation","start":528.15,"end":528.84},{"text":"gap","start":529.017,"end":529.29},{"text":"when","start":529.739,"end":529.803},{"text":"it","start":529.852,"end":529.932},{"text":"comes","start":529.98,"end":530.205},{"text":"to","start":530.237,"end":530.349},{"text":"gender","start":530.462,"end":530.927},{"text":"in","start":531.521,"end":531.57},{"text":"tax","start":531.682,"end":532.003},{"text":"administration.","start":532.003,"end":533.015}]},{"text":"Limited impact will ensure that the respond— will respond to identify country priorities, you know, what the needs are, and then of course resource constraints are very important.","start":534.331,"end":548.364,"topics":[],"words":[{"text":"Limited","start":534.331,"end":534.781},{"text":"impact","start":534.877,"end":535.471},{"text":"will","start":535.6,"end":535.712},{"text":"ensure","start":535.76,"end":536.258},{"text":"that","start":536.258,"end":536.675},{"text":"the","start":536.804,"end":536.884},{"text":"respond—","start":536.884,"end":537.43},{"text":"will","start":537.928,"end":538.056},{"text":"respond","start":538.104,"end":538.586},{"text":"to","start":538.586,"end":538.715},{"text":"identify","start":538.891,"end":540.144},{"text":"country","start":540.978,"end":541.203},{"text":"priorities,","start":541.235,"end":541.926},{"text":"you","start":542.745,"end":542.825},{"text":"know,","start":542.825,"end":542.969},{"text":"what","start":543.082,"end":543.226},{"text":"the","start":543.226,"end":543.323},{"text":"needs","start":543.323,"end":543.612},{"text":"are,","start":543.644,"end":543.901},{"text":"and","start":544.125,"end":544.254},{"text":"then","start":544.286,"end":544.495},{"text":"of","start":544.607,"end":544.736},{"text":"course","start":544.912,"end":545.265},{"text":"resource","start":545.956,"end":546.454},{"text":"constraints","start":546.454,"end":547.272},{"text":"are","start":547.272,"end":547.337},{"text":"very","start":547.337,"end":547.578},{"text":"important.","start":547.578,"end":548.364}]},{"text":"So that will be an area that we'll make sure that we focus on.","start":548.43,"end":552.688,"topics":[],"words":[{"text":"So","start":548.43,"end":548.479},{"text":"that","start":548.544,"end":548.773},{"text":"will","start":548.773,"end":548.855},{"text":"be","start":548.954,"end":549.15},{"text":"an","start":549.691,"end":549.74},{"text":"area","start":549.838,"end":550.1},{"text":"that","start":550.1,"end":550.182},{"text":"we'll","start":550.182,"end":550.592},{"text":"make","start":550.592,"end":550.821},{"text":"sure","start":550.821,"end":551.165},{"text":"that","start":551.165,"end":551.574},{"text":"we","start":552.049,"end":552.131},{"text":"focus","start":552.131,"end":552.573},{"text":"on.","start":552.639,"end":552.688}]},{"text":"Work is ambitious.","start":554.45,"end":555.225,"topics":[],"words":[{"text":"Work","start":554.45,"end":554.498},{"text":"is","start":554.498,"end":554.611},{"text":"ambitious.","start":554.724,"end":555.225}]},{"text":"We'll ensure that the subcommittee adheres to the organization of the work, meet the timeline, so we'll be able to submit deliverables that we set out to present to the committee.","start":555.29,"end":567.144,"topics":[],"words":[{"text":"We'll","start":555.29,"end":555.435},{"text":"ensure","start":555.435,"end":555.807},{"text":"that","start":555.936,"end":556.114},{"text":"the","start":556.114,"end":556.194},{"text":"subcommittee","start":556.194,"end":556.97},{"text":"adheres","start":556.986,"end":557.438},{"text":"to","start":557.535,"end":557.632},{"text":"the","start":557.632,"end":557.794},{"text":"organization","start":557.794,"end":558.569},{"text":"of","start":558.618,"end":558.731},{"text":"the","start":558.763,"end":558.909},{"text":"work,","start":558.925,"end":559.248},{"text":"meet","start":559.97,"end":560.066},{"text":"the","start":560.066,"end":560.163},{"text":"timeline,","start":560.163,"end":560.776},{"text":"so","start":560.888,"end":560.937},{"text":"we'll","start":560.937,"end":561.179},{"text":"be","start":561.211,"end":561.372},{"text":"able","start":561.372,"end":561.533},{"text":"to","start":561.533,"end":561.662},{"text":"submit","start":561.678,"end":562.194},{"text":"deliverables","start":562.404,"end":562.952},{"text":"that","start":563.129,"end":563.71},{"text":"we","start":563.71,"end":563.871},{"text":"set","start":563.871,"end":564.177},{"text":"out","start":564.258,"end":564.532},{"text":"to","start":564.677,"end":564.903},{"text":"present","start":565,"end":565.532},{"text":"to","start":565.564,"end":565.741},{"text":"the","start":566.596,"end":566.693},{"text":"committee.","start":566.693,"end":567.144}]},{"text":"Next slide, please.","start":568.35,"end":569.376,"topics":[],"words":[{"text":"Next","start":568.35,"end":568.555},{"text":"slide,","start":568.555,"end":569.068},{"text":"please.","start":569.136,"end":569.376}]},{"text":"So here we present to the committee.","start":571.804,"end":573.823,"topics":[],"words":[{"text":"So","start":571.804,"end":572.034},{"text":"here","start":572.051,"end":572.33},{"text":"we","start":572.461,"end":572.609},{"text":"present","start":572.625,"end":573.249},{"text":"to","start":573.298,"end":573.397},{"text":"the","start":573.446,"end":573.593},{"text":"committee.","start":573.593,"end":573.823}]},{"text":"For discussion and with the hope that the committee will approve the work plan as follows.","start":575.79,"end":583.239,"topics":[],"words":[{"text":"For","start":575.79,"end":576.063},{"text":"discussion","start":576.208,"end":576.818},{"text":"and","start":577.331,"end":577.701},{"text":"with","start":578.054,"end":578.118},{"text":"the","start":578.118,"end":578.214},{"text":"hope","start":578.279,"end":578.68},{"text":"that","start":578.68,"end":579.033},{"text":"the","start":579.418,"end":579.579},{"text":"committee","start":579.579,"end":579.996},{"text":"will","start":580.044,"end":580.157},{"text":"approve","start":580.205,"end":580.719},{"text":"the","start":581.746,"end":581.794},{"text":"work","start":581.891,"end":582.148},{"text":"plan","start":582.148,"end":582.34},{"text":"as","start":582.549,"end":582.645},{"text":"follows.","start":582.79,"end":583.239}]},{"text":"As I said, the chapters are: we'll have an overview of taxation and gender; 2, we'll have tax policies and the informal sector; we'll have a toolkit for incorporating gender perspective into the work that we do tax administrations.","start":583.994,"end":603.734,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."},{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."},{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"As","start":583.994,"end":584.042},{"text":"I","start":584.138,"end":584.186},{"text":"said,","start":584.235,"end":584.524},{"text":"the","start":584.556,"end":584.636},{"text":"chapters","start":584.716,"end":585.166},{"text":"are:","start":585.342,"end":585.535},{"text":"we'll","start":585.663,"end":585.92},{"text":"have","start":585.92,"end":586.129},{"text":"an","start":586.643,"end":586.691},{"text":"overview","start":586.787,"end":587.349},{"text":"of","start":587.927,"end":588.055},{"text":"taxation","start":588.168,"end":588.698},{"text":"and","start":588.826,"end":588.938},{"text":"gender;","start":589.035,"end":589.452},{"text":"2,","start":589.629,"end":589.982},{"text":"we'll","start":590.431,"end":590.945},{"text":"have","start":590.961,"end":591.09},{"text":"tax","start":591.138,"end":591.459},{"text":"policies","start":591.459,"end":592.069},{"text":"and","start":592.181,"end":592.31},{"text":"the","start":592.406,"end":592.486},{"text":"informal","start":592.502,"end":592.904},{"text":"sector;","start":592.92,"end":593.466},{"text":"we'll","start":594.894,"end":595.135},{"text":"have","start":595.135,"end":595.488},{"text":"a","start":595.81,"end":595.874},{"text":"toolkit","start":595.874,"end":596.709},{"text":"for","start":597.222,"end":597.415},{"text":"incorporating","start":597.415,"end":598.17},{"text":"gender","start":598.362,"end":598.667},{"text":"perspective","start":598.667,"end":599.374},{"text":"into","start":599.422,"end":599.679},{"text":"the","start":599.711,"end":599.775},{"text":"work","start":599.871,"end":600.208},{"text":"that","start":600.208,"end":600.449},{"text":"we","start":600.449,"end":600.546},{"text":"do","start":600.674,"end":600.899},{"text":"tax","start":602.389,"end":602.697},{"text":"administrations.","start":602.713,"end":603.734}]},{"text":"Data is very important, and we will not overemphasize the importance of data for decision-making when it comes to gender and taxation.","start":605.127,"end":614.513,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"Data","start":605.127,"end":605.37},{"text":"is","start":605.37,"end":605.516},{"text":"very","start":605.548,"end":605.759},{"text":"important,","start":605.775,"end":606.439},{"text":"and","start":606.585,"end":606.796},{"text":"we","start":606.828,"end":606.861},{"text":"will","start":606.99,"end":607.217},{"text":"not","start":607.412,"end":607.719},{"text":"overemphasize","start":607.8,"end":608.513},{"text":"the","start":608.87,"end":608.935},{"text":"importance","start":608.935,"end":609.518},{"text":"of","start":609.518,"end":609.647},{"text":"data","start":609.761,"end":610.036},{"text":"for","start":610.036,"end":610.62},{"text":"decision-making","start":610.62,"end":611.431},{"text":"when","start":611.528,"end":611.593},{"text":"it","start":611.642,"end":611.723},{"text":"comes","start":611.771,"end":612.047},{"text":"to","start":612.112,"end":612.323},{"text":"gender","start":612.42,"end":612.81},{"text":"and","start":613.734,"end":613.88},{"text":"taxation.","start":613.88,"end":614.513}]},{"text":"And then lastly, gender and tax— international taxation.","start":615.194,"end":620.463,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"And","start":615.194,"end":615.259},{"text":"then","start":615.34,"end":615.47},{"text":"lastly,","start":615.843,"end":616.297},{"text":"gender","start":617.667,"end":617.783},{"text":"and","start":617.783,"end":617.932},{"text":"tax—","start":618.031,"end":618.494},{"text":"international","start":618.627,"end":619.355},{"text":"taxation.","start":619.355,"end":620.463}]},{"text":"Next slide.","start":622.18,"end":622.697,"topics":[],"words":[{"text":"Next","start":622.18,"end":622.406},{"text":"slide.","start":622.406,"end":622.697}]},{"text":"So with that, I just want to say thank you again for your audience.","start":626.026,"end":630.179,"topics":[],"words":[{"text":"So","start":626.026,"end":626.397},{"text":"with","start":626.575,"end":626.769},{"text":"that,","start":626.801,"end":627.076},{"text":"I","start":627.205,"end":627.318},{"text":"just","start":627.448,"end":627.755},{"text":"want","start":627.771,"end":627.916},{"text":"to","start":627.949,"end":628.046},{"text":"say","start":628.046,"end":628.223},{"text":"thank","start":628.353,"end":628.821},{"text":"you","start":628.821,"end":628.983},{"text":"again","start":629.015,"end":629.274},{"text":"for","start":629.403,"end":629.662},{"text":"your","start":629.726,"end":629.855},{"text":"audience.","start":629.952,"end":630.179}]},{"text":"And I want to say thank you to Lorenzo and Cecilia and the rest of the Secretariat for the support so far, and we look forward to developing a guidance that will be helpful and that will promote gender and tax administration.","start":630.806,"end":650.08,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."},{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"And","start":630.806,"end":631.047},{"text":"I","start":631.047,"end":631.079},{"text":"want","start":631.127,"end":631.223},{"text":"to","start":631.223,"end":631.32},{"text":"say","start":631.368,"end":631.544},{"text":"thank","start":631.544,"end":631.929},{"text":"you","start":631.929,"end":632.041},{"text":"to","start":632.346,"end":632.634},{"text":"Lorenzo","start":632.731,"end":633.292},{"text":"and","start":633.532,"end":633.837},{"text":"Cecilia","start":634.206,"end":634.671},{"text":"and","start":634.671,"end":634.783},{"text":"the","start":634.831,"end":634.911},{"text":"rest","start":634.911,"end":635.296},{"text":"of","start":635.296,"end":635.44},{"text":"the","start":636.354,"end":636.435},{"text":"Secretariat","start":636.435,"end":637.044},{"text":"for","start":637.076,"end":637.22},{"text":"the","start":637.236,"end":637.317},{"text":"support","start":637.317,"end":637.878},{"text":"so","start":637.878,"end":638.182},{"text":"far,","start":638.182,"end":638.519},{"text":"and","start":638.984,"end":639.161},{"text":"we","start":639.161,"end":639.321},{"text":"look","start":639.385,"end":639.497},{"text":"forward","start":639.561,"end":640.058},{"text":"to","start":640.203,"end":640.459},{"text":"developing","start":640.459,"end":640.988},{"text":"a","start":641.951,"end":641.967},{"text":"guidance","start":642.047,"end":642.656},{"text":"that","start":642.913,"end":643.217},{"text":"will","start":643.314,"end":643.458},{"text":"be","start":643.57,"end":643.73},{"text":"helpful","start":643.955,"end":644.58},{"text":"and","start":644.773,"end":644.837},{"text":"that","start":644.917,"end":645.093},{"text":"will","start":645.093,"end":645.206},{"text":"promote","start":645.478,"end":646.296},{"text":"gender","start":647.563,"end":647.899},{"text":"and","start":648.3,"end":648.605},{"text":"tax","start":649.022,"end":649.343},{"text":"administration.","start":649.343,"end":650.08}]},{"text":"Thank you, Trudy.","start":651.01,"end":651.555,"topics":[],"words":[{"text":"Thank","start":651.01,"end":651.187},{"text":"you,","start":651.187,"end":651.251},{"text":"Trudy.","start":651.267,"end":651.555}]}]}],"speaker":{"name":"Geneva Bangura","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Coordinator"}},{"statement_number":5,"start":651.844,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=652","paragraphs":[{"sentences":[{"text":"Over back to you.","start":651.844,"end":653.399,"topics":[],"words":[{"text":"Over","start":651.844,"end":652.133},{"text":"back","start":652.133,"end":652.277},{"text":"to","start":652.373,"end":652.518},{"text":"you.","start":652.55,"end":653.399}]},{"text":"Thank you very much, Deneba, and also Lorenzo.","start":654.249,"end":657.905,"topics":[],"words":[{"text":"Thank","start":654.249,"end":654.538},{"text":"you","start":654.538,"end":654.65},{"text":"very","start":654.955,"end":655.131},{"text":"much,","start":655.131,"end":655.404},{"text":"Deneba,","start":655.5,"end":655.917},{"text":"and","start":656.157,"end":656.414},{"text":"also","start":656.414,"end":656.959},{"text":"Lorenzo.","start":657.36,"end":657.905}]},{"text":"And we move now to any input that the committee members and observers have on the paper.","start":660.475,"end":668.66,"topics":[],"words":[{"text":"And","start":660.475,"end":660.783},{"text":"we","start":662.192,"end":662.289},{"text":"move","start":662.289,"end":662.597},{"text":"now","start":662.597,"end":662.775},{"text":"to","start":662.986,"end":663.18},{"text":"any","start":663.407,"end":663.618},{"text":"input","start":663.666,"end":664.136},{"text":"that","start":664.136,"end":664.363},{"text":"the","start":664.363,"end":664.622},{"text":"committee","start":664.784,"end":665.173},{"text":"members","start":665.173,"end":665.642},{"text":"and","start":665.983,"end":666.339},{"text":"observers","start":666.339,"end":666.939},{"text":"have","start":667.684,"end":667.862},{"text":"on","start":668.009,"end":668.171},{"text":"the","start":668.171,"end":668.253},{"text":"paper.","start":668.253,"end":668.66}]},{"text":"The floor is now open.","start":670.206,"end":671.199,"topics":[],"words":[{"text":"The","start":670.206,"end":670.288},{"text":"floor","start":670.288,"end":670.483},{"text":"is","start":670.483,"end":670.597},{"text":"now","start":670.63,"end":670.776},{"text":"open.","start":670.857,"end":671.199}]},{"text":"I see no requests.","start":682.781,"end":684.387,"topics":[],"words":[{"text":"I","start":682.781,"end":682.798},{"text":"see","start":682.863,"end":683.584},{"text":"no","start":683.699,"end":683.896},{"text":"requests.","start":684.158,"end":684.387}]},{"text":"Any requests for the floor?","start":684.668,"end":686.198,"topics":[],"words":[{"text":"Any","start":684.668,"end":684.997},{"text":"requests","start":684.997,"end":685.458},{"text":"for","start":685.573,"end":685.754},{"text":"the","start":685.754,"end":685.836},{"text":"floor?","start":685.836,"end":686.198}]}]},{"sentences":[{"text":"Enrique.","start":695.126,"end":696.486,"topics":[],"words":[{"text":"Enrique.","start":695.126,"end":696.486}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":6,"start":699.321,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=700","paragraphs":[{"sentences":[{"text":"Thank you, Trudy.","start":699.321,"end":700.993,"topics":[],"words":[{"text":"Thank","start":699.321,"end":699.516},{"text":"you,","start":699.565,"end":699.792},{"text":"Trudy.","start":700.684,"end":700.993}]},{"text":"Well, this is a new subcommittee, so congratulations.","start":711.493,"end":717.397,"topics":[],"words":[{"text":"Well,","start":711.493,"end":711.704},{"text":"this","start":711.801,"end":712.548},{"text":"is","start":712.548,"end":712.678},{"text":"a","start":712.71,"end":712.726},{"text":"new","start":712.726,"end":713.116},{"text":"subcommittee,","start":713.505,"end":714.106},{"text":"so","start":716.348,"end":716.719},{"text":"congratulations.","start":716.719,"end":717.397}]},{"text":"It is a topic— it's an area where you're starting from scratch compared to the others, so I'm grateful for the work and I congratulate you and I commend you, Geneva, Lorenzo, Cecilia, Wanda.","start":717.526,"end":735.191,"topics":[],"words":[{"text":"It","start":717.526,"end":717.768},{"text":"is","start":717.849,"end":717.994},{"text":"a","start":718.898,"end":719.076},{"text":"topic—","start":719.156,"end":719.979},{"text":"it's","start":722.53,"end":723.353},{"text":"an","start":723.353,"end":723.45},{"text":"area","start":723.579,"end":723.837},{"text":"where","start":723.837,"end":723.998},{"text":"you're","start":723.998,"end":724.079},{"text":"starting","start":724.079,"end":724.402},{"text":"from","start":724.402,"end":724.563},{"text":"scratch","start":724.579,"end":725.015},{"text":"compared","start":725.128,"end":725.419},{"text":"to","start":725.451,"end":725.499},{"text":"the","start":725.5,"end":725.596},{"text":"others,","start":725.612,"end":725.821},{"text":"so","start":725.934,"end":726.192},{"text":"I'm","start":726.337,"end":727.351},{"text":"grateful","start":727.464,"end":728.075},{"text":"for","start":728.494,"end":728.606},{"text":"the","start":728.606,"end":728.703},{"text":"work","start":728.751,"end":729.089},{"text":"and","start":729.154,"end":729.315},{"text":"I","start":729.315,"end":729.395},{"text":"congratulate","start":729.476,"end":730.232},{"text":"you","start":730.281,"end":730.442},{"text":"and","start":730.442,"end":730.587},{"text":"I","start":730.587,"end":730.683},{"text":"commend","start":730.683,"end":731.15},{"text":"you,","start":731.15,"end":731.327},{"text":"Geneva,","start":732.357,"end":732.744},{"text":"Lorenzo,","start":732.76,"end":733.178},{"text":"Cecilia,","start":733.195,"end":733.903},{"text":"Wanda.","start":734.869,"end":735.191}]},{"text":"everyone who's really been involved in this work.","start":736.064,"end":739.528,"topics":[],"words":[{"text":"everyone","start":736.064,"end":736.354},{"text":"who's","start":736.387,"end":736.612},{"text":"really","start":736.612,"end":736.789},{"text":"been","start":736.789,"end":736.967},{"text":"involved","start":737.031,"end":737.756},{"text":"in","start":739.045,"end":739.125},{"text":"this","start":739.125,"end":739.27},{"text":"work.","start":739.286,"end":739.528}]},{"text":"I support the work plan.","start":740.72,"end":743.668,"topics":[],"words":[{"text":"I","start":740.72,"end":740.769},{"text":"support","start":740.914,"end":741.655},{"text":"the","start":742.766,"end":742.911},{"text":"work","start":742.992,"end":743.314},{"text":"plan.","start":743.314,"end":743.668}]},{"text":"I think it's very broad, very ambitious.","start":744.103,"end":747.293,"topics":[],"words":[{"text":"I","start":744.103,"end":744.184},{"text":"think","start":744.184,"end":744.442},{"text":"it's","start":744.442,"end":745.537},{"text":"very","start":745.714,"end":745.972},{"text":"broad,","start":746.036,"end":746.503},{"text":"very","start":746.536,"end":746.697},{"text":"ambitious.","start":746.697,"end":747.293}]},{"text":"It covers a great deal.","start":747.405,"end":748.775,"topics":[],"words":[{"text":"It","start":747.405,"end":747.502},{"text":"covers","start":747.502,"end":747.873},{"text":"a","start":748.146,"end":748.162},{"text":"great","start":748.211,"end":748.452},{"text":"deal.","start":748.452,"end":748.775}]},{"text":"And I'm just going to mention 3 questions that the study document might want to address in greater depth.","start":750.063,"end":759.548,"topics":[],"words":[{"text":"And","start":750.063,"end":750.192},{"text":"I'm","start":750.417,"end":751.126},{"text":"just","start":751.126,"end":751.352},{"text":"going","start":751.352,"end":751.497},{"text":"to","start":751.513,"end":751.625},{"text":"mention","start":751.625,"end":752.141},{"text":"3","start":752.35,"end":752.737},{"text":"questions","start":752.737,"end":753.478},{"text":"that","start":753.623,"end":753.768},{"text":"the","start":754.009,"end":754.218},{"text":"study","start":755.394,"end":755.845},{"text":"document","start":755.861,"end":757.728},{"text":"might","start":757.728,"end":758.163},{"text":"want","start":758.195,"end":758.372},{"text":"to","start":758.372,"end":758.501},{"text":"address","start":758.517,"end":758.726},{"text":"in","start":758.855,"end":758.904},{"text":"greater","start":758.936,"end":759.338},{"text":"depth.","start":759.338,"end":759.548}]},{"text":"For some of these issues which are new, you might want to consider including them.","start":763.661,"end":767.09,"topics":[],"words":[{"text":"For","start":763.661,"end":764.081},{"text":"some","start":764.227,"end":764.421},{"text":"of","start":764.47,"end":764.551},{"text":"these","start":764.551,"end":764.664},{"text":"issues","start":764.712,"end":764.955},{"text":"which","start":765.003,"end":765.068},{"text":"are","start":765.165,"end":765.198},{"text":"new,","start":765.198,"end":765.343},{"text":"you","start":765.408,"end":765.489},{"text":"might","start":765.489,"end":765.667},{"text":"want","start":765.667,"end":765.812},{"text":"to","start":765.812,"end":765.909},{"text":"consider","start":765.909,"end":766.233},{"text":"including","start":766.233,"end":766.929},{"text":"them.","start":766.961,"end":767.09}]},{"text":"And so 3 issues.","start":767.673,"end":769.517,"topics":[],"words":[{"text":"And","start":767.673,"end":767.786},{"text":"so","start":767.786,"end":768.013},{"text":"3","start":768.886,"end":769.21},{"text":"issues.","start":769.226,"end":769.517}]},{"text":"One is tax capacity, the capacity for taxation, which is covered.","start":769.614,"end":775.363,"topics":[],"words":[{"text":"One","start":769.614,"end":769.76},{"text":"is","start":770.18,"end":770.407},{"text":"tax","start":771.977,"end":772.56},{"text":"capacity,","start":772.706,"end":773.516},{"text":"the","start":773.532,"end":773.743},{"text":"capacity","start":773.743,"end":774.213},{"text":"for","start":774.488,"end":774.634},{"text":"taxation,","start":774.634,"end":775.103},{"text":"which","start":775.12,"end":775.185},{"text":"is","start":775.185,"end":775.217},{"text":"covered.","start":775.217,"end":775.363}]},{"text":"Secondly, the role of women in the labor market and the economic sector, which is an issue which is particularly interesting in Latin America, Mexico.","start":777.14,"end":788.125,"topics":[],"words":[{"text":"Secondly,","start":777.14,"end":777.333},{"text":"the","start":777.397,"end":777.494},{"text":"role","start":777.558,"end":777.768},{"text":"of","start":777.88,"end":778.025},{"text":"women","start":778.058,"end":778.331},{"text":"in","start":778.766,"end":778.911},{"text":"the","start":779.571,"end":779.732},{"text":"labor","start":779.732,"end":779.99},{"text":"market","start":779.99,"end":780.602},{"text":"and","start":780.699,"end":780.844},{"text":"the","start":780.956,"end":781.101},{"text":"economic","start":781.118,"end":781.858},{"text":"sector,","start":782.728,"end":783.211},{"text":"which","start":783.276,"end":783.34},{"text":"is","start":783.533,"end":783.694},{"text":"an","start":783.694,"end":783.823},{"text":"issue","start":784.322,"end":784.902},{"text":"which","start":785.53,"end":785.643},{"text":"is","start":785.643,"end":785.756},{"text":"particularly","start":785.756,"end":786.03},{"text":"interesting","start":786.03,"end":786.32},{"text":"in","start":786.32,"end":786.438},{"text":"Latin","start":786.438,"end":786.623},{"text":"America,","start":786.623,"end":787.298},{"text":"Mexico.","start":787.787,"end":788.125}]},{"text":"Also in Colombia, there's been some work on that already.","start":788.752,"end":791.862,"topics":[],"words":[{"text":"Also","start":788.752,"end":789.236},{"text":"in","start":789.236,"end":789.284},{"text":"Colombia,","start":789.381,"end":789.896},{"text":"there's","start":790.363,"end":790.686},{"text":"been","start":790.686,"end":790.847},{"text":"some","start":790.847,"end":791.008},{"text":"work","start":791.008,"end":791.25},{"text":"on","start":791.25,"end":791.298},{"text":"that","start":791.395,"end":791.507},{"text":"already.","start":791.556,"end":791.862}]},{"text":"And then the last area is the application of priority benefits, especially important in Latin American countries where measures have been established, fiscal measures, both in Mexico and in Colombia amongst other countries.","start":792.925,"end":813.659,"topics":[],"words":[{"text":"And","start":792.925,"end":793.022},{"text":"then","start":793.022,"end":793.183},{"text":"the","start":793.183,"end":793.264},{"text":"last","start":793.344,"end":793.973},{"text":"area","start":794.053,"end":794.488},{"text":"is","start":794.698,"end":795.084},{"text":"the","start":796.406,"end":796.534},{"text":"application","start":796.567,"end":797.308},{"text":"of","start":797.688,"end":797.804},{"text":"priority","start":797.853,"end":798.579},{"text":"benefits,","start":799.751,"end":800.477},{"text":"especially","start":802.808,"end":803.412},{"text":"important","start":803.836,"end":804.488},{"text":"in","start":804.488,"end":804.537},{"text":"Latin","start":804.586,"end":804.733},{"text":"American","start":804.733,"end":805.075},{"text":"countries","start":805.075,"end":805.336},{"text":"where","start":805.467,"end":805.744},{"text":"measures","start":806.135,"end":806.51},{"text":"have","start":806.608,"end":806.739},{"text":"been","start":806.787,"end":806.999},{"text":"established,","start":807.114,"end":808.011},{"text":"fiscal","start":808.836,"end":809.257},{"text":"measures,","start":809.257,"end":809.694},{"text":"both","start":810.6,"end":810.827},{"text":"in","start":811.005,"end":811.102},{"text":"Mexico","start":811.102,"end":811.652},{"text":"and","start":811.652,"end":811.83},{"text":"in","start":811.83,"end":811.911},{"text":"Colombia","start":811.911,"end":812.235},{"text":"amongst","start":812.235,"end":812.623},{"text":"other","start":812.639,"end":812.979},{"text":"countries.","start":813.206,"end":813.659}]},{"text":"So now we can talk about taxation capacity.","start":815.185,"end":820.293,"topics":[],"words":[{"text":"So","start":815.185,"end":815.41},{"text":"now","start":816.055,"end":816.232},{"text":"we","start":816.297,"end":816.377},{"text":"can","start":816.377,"end":816.538},{"text":"talk","start":816.538,"end":816.861},{"text":"about","start":816.861,"end":817.36},{"text":"taxation","start":818.778,"end":819.439},{"text":"capacity.","start":819.439,"end":820.293}]},{"text":"We could perhaps go into a more detailed study into the tax capacity across men and women, more focused on developing countries.","start":821.87,"end":839.342,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"We","start":821.87,"end":821.902},{"text":"could","start":821.902,"end":822.062},{"text":"perhaps","start":822.062,"end":822.464},{"text":"go","start":822.464,"end":822.577},{"text":"into","start":822.769,"end":823.203},{"text":"a","start":823.348,"end":823.364},{"text":"more","start":823.364,"end":823.573},{"text":"detailed","start":823.589,"end":824.2},{"text":"study","start":824.328,"end":824.762},{"text":"into","start":826.787,"end":827.124},{"text":"the","start":827.526,"end":827.799},{"text":"tax","start":829.76,"end":830.354},{"text":"capacity","start":830.499,"end":831.142},{"text":"across","start":831.142,"end":831.583},{"text":"men","start":833.084,"end":833.231},{"text":"and","start":833.329,"end":833.476},{"text":"women,","start":833.492,"end":833.884},{"text":"more","start":837.724,"end":837.887},{"text":"focused","start":837.887,"end":838.329},{"text":"on","start":838.329,"end":838.41},{"text":"developing","start":838.41,"end":838.852},{"text":"countries.","start":838.95,"end":839.342}]},{"text":"The focus being to examining the viability of fiscal policies that could support women in accessing formal employment, decent wages, and to ensure that those wages and those conditions are on a par with those of men.","start":840.471,"end":861.223,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"The","start":840.471,"end":840.552},{"text":"focus","start":840.552,"end":841.119},{"text":"being","start":841.119,"end":842.301},{"text":"to","start":842.723,"end":844.116},{"text":"examining","start":844.586,"end":845.056},{"text":"the","start":845.104,"end":845.25},{"text":"viability","start":845.25,"end":845.947},{"text":"of","start":846.222,"end":846.368},{"text":"fiscal","start":846.368,"end":846.692},{"text":"policies","start":846.708,"end":847.242},{"text":"that","start":847.275,"end":847.583},{"text":"could","start":847.583,"end":847.777},{"text":"support","start":847.777,"end":848.877},{"text":"women","start":848.877,"end":849.166},{"text":"in","start":849.519,"end":849.648},{"text":"accessing","start":849.921,"end":850.548},{"text":"formal","start":850.724,"end":851.126},{"text":"employment,","start":851.126,"end":851.881},{"text":"decent","start":852.524,"end":852.925},{"text":"wages,","start":852.974,"end":853.52},{"text":"and","start":855.384,"end":857.537},{"text":"to","start":858.131,"end":858.292},{"text":"ensure","start":858.292,"end":858.539},{"text":"that","start":858.539,"end":858.688},{"text":"those","start":858.688,"end":858.836},{"text":"wages","start":858.869,"end":859.247},{"text":"and","start":859.362,"end":859.445},{"text":"those","start":859.445,"end":859.576},{"text":"conditions","start":859.609,"end":860.021},{"text":"are","start":860.021,"end":860.103},{"text":"on","start":860.103,"end":860.186},{"text":"a","start":860.186,"end":860.268},{"text":"par","start":860.268,"end":860.581},{"text":"with","start":860.581,"end":860.679},{"text":"those","start":860.679,"end":860.893},{"text":"of","start":860.926,"end":861.009},{"text":"men.","start":861.009,"end":861.223}]},{"text":"I'm of course cognizant that The fact that there is a governing principle in tax administration matters, which is the equity of taxation.","start":862.92,"end":874.692,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"I'm","start":862.92,"end":863.018},{"text":"of","start":863.018,"end":863.084},{"text":"course","start":863.117,"end":863.331},{"text":"cognizant","start":863.511,"end":864.761},{"text":"that","start":864.843,"end":865.041},{"text":"The","start":866.004,"end":866.1},{"text":"fact","start":866.1,"end":866.326},{"text":"that","start":866.326,"end":866.423},{"text":"there","start":866.423,"end":866.535},{"text":"is","start":866.568,"end":866.616},{"text":"a","start":866.664,"end":866.729},{"text":"governing","start":866.729,"end":867.019},{"text":"principle","start":867.051,"end":867.712},{"text":"in","start":867.841,"end":867.986},{"text":"tax","start":869.308,"end":869.711},{"text":"administration","start":869.711,"end":870.404},{"text":"matters,","start":870.5,"end":870.774},{"text":"which","start":870.839,"end":870.952},{"text":"is","start":871,"end":871.129},{"text":"the","start":871.161,"end":871.306},{"text":"equity","start":871.322,"end":871.774},{"text":"of","start":873.901,"end":873.998},{"text":"taxation.","start":874.051,"end":874.692}]},{"text":"So, depending on the study that will be carried out and the wording, if you see fit, we might look at the— an analysis of the structural and historical inequalities.","start":874.76,"end":893.164,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"So,","start":874.76,"end":875.08},{"text":"depending","start":877.515,"end":878.381},{"text":"on","start":878.413,"end":878.625},{"text":"the","start":878.919,"end":879.066},{"text":"study","start":879.066,"end":879.523},{"text":"that","start":880.209,"end":880.421},{"text":"will","start":880.437,"end":880.503},{"text":"be","start":880.535,"end":880.682},{"text":"carried","start":880.682,"end":881.09},{"text":"out","start":881.09,"end":881.433},{"text":"and","start":881.433,"end":881.58},{"text":"the","start":881.58,"end":881.645},{"text":"wording,","start":881.678,"end":882.217},{"text":"if","start":882.641,"end":882.755},{"text":"you","start":885.463,"end":885.656},{"text":"see","start":887.089,"end":887.331},{"text":"fit,","start":887.331,"end":887.734},{"text":"we","start":887.814,"end":887.911},{"text":"might","start":887.911,"end":888.313},{"text":"look","start":889.006,"end":889.248},{"text":"at","start":889.248,"end":889.57},{"text":"the—","start":889.57,"end":889.763},{"text":"an","start":890.456,"end":890.504},{"text":"analysis","start":890.552,"end":891.116},{"text":"of","start":891.116,"end":891.196},{"text":"the","start":891.261,"end":891.374},{"text":"structural","start":891.374,"end":891.97},{"text":"and","start":891.97,"end":892.072},{"text":"historical","start":892.072,"end":892.755},{"text":"inequalities.","start":892.755,"end":893.164}]},{"text":"That exists in terms of the taxability of men and women and then we can examine policies on that basis.","start":897.947,"end":907.524,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"That","start":897.947,"end":899.175},{"text":"exists","start":899.223,"end":899.643},{"text":"in","start":899.643,"end":899.708},{"text":"terms","start":899.708,"end":900.015},{"text":"of","start":900.112,"end":900.257},{"text":"the","start":900.289,"end":900.402},{"text":"taxability","start":901.662,"end":902.518},{"text":"of","start":903.342,"end":903.536},{"text":"men","start":904.408,"end":904.602},{"text":"and","start":904.65,"end":904.731},{"text":"women","start":904.796,"end":905.119},{"text":"and","start":905.119,"end":905.216},{"text":"then","start":905.216,"end":905.329},{"text":"we","start":905.7,"end":905.846},{"text":"can","start":905.846,"end":906.007},{"text":"examine","start":906.007,"end":906.427},{"text":"policies","start":906.427,"end":906.799},{"text":"on","start":906.831,"end":906.88},{"text":"that","start":906.88,"end":907.041},{"text":"basis.","start":907.073,"end":907.524}]},{"text":"That's the first thing.","start":908.265,"end":909.119,"topics":[],"words":[{"text":"That's","start":908.265,"end":908.539},{"text":"the","start":908.603,"end":908.748},{"text":"first","start":908.748,"end":909.006},{"text":"thing.","start":909.006,"end":909.119}]},{"text":"The second area is the economic role, the role played by women in the economic and labor sectors.","start":909.167,"end":923.064,"topics":[],"words":[{"text":"The","start":909.167,"end":909.264},{"text":"second","start":909.264,"end":909.796},{"text":"area","start":909.796,"end":910.231},{"text":"is","start":912.212,"end":912.277},{"text":"the","start":912.389,"end":912.534},{"text":"economic","start":912.551,"end":913.179},{"text":"role,","start":913.179,"end":913.404},{"text":"the","start":916.693,"end":916.775},{"text":"role","start":916.775,"end":916.956},{"text":"played","start":916.956,"end":917.416},{"text":"by","start":917.449,"end":917.728},{"text":"women","start":917.777,"end":918.056},{"text":"in","start":918.188,"end":918.237},{"text":"the","start":918.336,"end":918.434},{"text":"economic","start":918.434,"end":919.173},{"text":"and","start":919.173,"end":919.6},{"text":"labor","start":919.666,"end":919.929},{"text":"sectors.","start":922.806,"end":923.064}]},{"text":"And I'd raise the example of Mexico and also Colombia, but I have a few figures from Mexico in this regard.","start":923.484,"end":930.239,"topics":[],"words":[{"text":"And","start":923.484,"end":923.645},{"text":"I'd","start":923.645,"end":923.871},{"text":"raise","start":923.887,"end":924.112},{"text":"the","start":924.209,"end":924.274},{"text":"example","start":924.274,"end":924.644},{"text":"of","start":924.693,"end":924.838},{"text":"Mexico","start":925.209,"end":926.015},{"text":"and","start":926.305,"end":926.644},{"text":"also","start":926.644,"end":927.031},{"text":"Colombia,","start":927.031,"end":927.885},{"text":"but","start":928.095,"end":928.224},{"text":"I","start":928.32,"end":928.401},{"text":"have","start":928.401,"end":928.514},{"text":"a","start":928.514,"end":928.578},{"text":"few","start":928.578,"end":928.739},{"text":"figures","start":928.739,"end":929.03},{"text":"from","start":929.078,"end":929.223},{"text":"Mexico","start":929.223,"end":929.723},{"text":"in","start":929.723,"end":929.804},{"text":"this","start":929.804,"end":930.013},{"text":"regard.","start":930.013,"end":930.239}]},{"text":"We could analyze or look at a study of comparative law across the different labor and economic sectors.","start":932.24,"end":944.354,"topics":[],"words":[{"text":"We","start":932.24,"end":932.416},{"text":"could","start":932.657,"end":932.882},{"text":"analyze","start":933.381,"end":934.088},{"text":"or","start":934.184,"end":934.377},{"text":"look","start":935.164,"end":935.389},{"text":"at","start":935.389,"end":935.566},{"text":"a","start":936.354,"end":936.37},{"text":"study","start":936.37,"end":936.9},{"text":"of","start":937.013,"end":937.077},{"text":"comparative","start":937.173,"end":938.041},{"text":"law","start":938.057,"end":938.17},{"text":"across","start":940.532,"end":941.078},{"text":"the","start":941.175,"end":941.223},{"text":"different","start":941.32,"end":941.861},{"text":"labor","start":942.254,"end":942.664},{"text":"and","start":942.664,"end":942.812},{"text":"economic","start":942.812,"end":943.501},{"text":"sectors.","start":943.812,"end":944.354}]},{"text":"Where there are more women represented across a broad range of countries.","start":945.884,"end":952.998,"topics":[],"words":[{"text":"Where","start":945.884,"end":946.223},{"text":"there","start":946.837,"end":947.048},{"text":"are","start":947.161,"end":947.274},{"text":"more","start":947.274,"end":947.662},{"text":"women","start":947.662,"end":947.937},{"text":"represented","start":948.616,"end":950.233},{"text":"across","start":950.314,"end":950.605},{"text":"a","start":950.734,"end":950.75},{"text":"broad","start":951.203,"end":951.462},{"text":"range","start":951.462,"end":951.866},{"text":"of","start":951.866,"end":951.995},{"text":"countries.","start":952.173,"end":952.998}]},{"text":"And on the basis of the results of that study, we could look at fiscal policies that could bring in more revenue.","start":957.47,"end":967.478,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"And","start":957.47,"end":957.55},{"text":"on","start":957.566,"end":957.631},{"text":"the","start":957.647,"end":957.696},{"text":"basis","start":957.744,"end":958.326},{"text":"of","start":958.391,"end":958.601},{"text":"the","start":960.475,"end":960.572},{"text":"results","start":960.572,"end":961.057},{"text":"of","start":961.057,"end":961.137},{"text":"that","start":961.137,"end":961.412},{"text":"study,","start":961.461,"end":962.236},{"text":"we","start":962.968,"end":963.147},{"text":"could","start":963.147,"end":963.343},{"text":"look","start":963.54,"end":963.801},{"text":"at","start":963.948,"end":964.324},{"text":"fiscal","start":964.635,"end":965.092},{"text":"policies","start":965.092,"end":965.566},{"text":"that","start":965.599,"end":965.713},{"text":"could","start":965.762,"end":965.975},{"text":"bring","start":966.514,"end":966.694},{"text":"in","start":966.743,"end":966.89},{"text":"more","start":966.89,"end":966.988},{"text":"revenue.","start":966.988,"end":967.478}]},{"text":"Here I'd like to raise the example of Mexico.","start":970.988,"end":972.543,"topics":[],"words":[{"text":"Here","start":970.988,"end":971.187},{"text":"I'd","start":971.236,"end":971.336},{"text":"like","start":971.336,"end":971.468},{"text":"to","start":971.468,"end":971.551},{"text":"raise","start":971.551,"end":971.65},{"text":"the","start":971.65,"end":971.733},{"text":"example","start":971.733,"end":972.13},{"text":"of","start":972.13,"end":972.196},{"text":"Mexico.","start":972.212,"end":972.543}]}]}],"speaker":{"name":"Enrique","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":7,"start":999.316,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1000","paragraphs":[{"sentences":[{"text":"In that area, then in sales, you're looking at 20-21%.","start":999.316,"end":1003.939,"topics":[],"words":[{"text":"In","start":999.316,"end":999.364},{"text":"that","start":999.397,"end":999.638},{"text":"area,","start":999.638,"end":999.88},{"text":"then","start":999.944,"end":1000.073},{"text":"in","start":1000.427,"end":1000.476},{"text":"sales,","start":1000.54,"end":1001.217},{"text":"you're","start":1001.716,"end":1001.861},{"text":"looking","start":1001.877,"end":1002.183},{"text":"at","start":1002.296,"end":1002.618},{"text":"20-21%.","start":1002.618,"end":1003.939}]},{"text":"Transport and communications, 13%.","start":1005.678,"end":1009.815,"topics":[],"words":[{"text":"Transport","start":1005.678,"end":1006.484},{"text":"and","start":1006.484,"end":1006.548},{"text":"communications,","start":1006.645,"end":1007.627},{"text":"13%.","start":1009.621,"end":1009.815}]},{"text":"I don't remember the other percentages off the top of my head, but I think it's useful to have an idea of which areas are heavily dominated by women, and we can have fiscal policies.","start":1009.944,"end":1024.227,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"I","start":1009.944,"end":1009.976},{"text":"don't","start":1010.04,"end":1010.121},{"text":"remember","start":1010.202,"end":1010.54},{"text":"the","start":1010.54,"end":1010.653},{"text":"other","start":1010.685,"end":1011.056},{"text":"percentages","start":1011.878,"end":1012.523},{"text":"off","start":1012.523,"end":1012.62},{"text":"the","start":1012.62,"end":1012.701},{"text":"top","start":1012.701,"end":1012.765},{"text":"of","start":1012.765,"end":1012.878},{"text":"my","start":1012.878,"end":1013.007},{"text":"head,","start":1013.007,"end":1013.168},{"text":"but","start":1013.249,"end":1013.329},{"text":"I","start":1013.571,"end":1013.603},{"text":"think","start":1013.603,"end":1013.829},{"text":"it's","start":1013.829,"end":1013.99},{"text":"useful","start":1013.99,"end":1014.393},{"text":"to","start":1014.393,"end":1014.555},{"text":"have","start":1014.7,"end":1015.087},{"text":"an","start":1015.506,"end":1015.554},{"text":"idea","start":1015.683,"end":1016.07},{"text":"of","start":1016.07,"end":1016.376},{"text":"which","start":1016.473,"end":1016.618},{"text":"areas","start":1016.876,"end":1017.342},{"text":"are","start":1018.485,"end":1018.758},{"text":"heavily","start":1019.369,"end":1021.38},{"text":"dominated","start":1021.396,"end":1021.943},{"text":"by","start":1021.943,"end":1022.072},{"text":"women,","start":1022.602,"end":1022.892},{"text":"and","start":1022.988,"end":1023.053},{"text":"we","start":1023.085,"end":1023.246},{"text":"can","start":1023.246,"end":1023.39},{"text":"have","start":1023.39,"end":1023.503},{"text":"fiscal","start":1023.503,"end":1023.953},{"text":"policies.","start":1023.953,"end":1024.227}]},{"text":"Geared towards women, especially in those areas where women tend to work more.","start":1025.207,"end":1031.402,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"Geared","start":1025.207,"end":1025.661},{"text":"towards","start":1025.775,"end":1026.31},{"text":"women,","start":1026.894,"end":1027.218},{"text":"especially","start":1027.235,"end":1027.721},{"text":"in","start":1027.721,"end":1027.77},{"text":"those","start":1027.802,"end":1028.094},{"text":"areas","start":1029.246,"end":1029.473},{"text":"where","start":1029.57,"end":1029.732},{"text":"women","start":1029.732,"end":1029.943},{"text":"tend","start":1030.462,"end":1030.835},{"text":"to","start":1030.884,"end":1030.981},{"text":"work","start":1031.029,"end":1031.354},{"text":"more.","start":1031.354,"end":1031.402}]},{"text":"But we need that initial data.","start":1031.451,"end":1032.684,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"But","start":1031.451,"end":1031.581},{"text":"we","start":1031.613,"end":1031.711},{"text":"need","start":1031.711,"end":1031.938},{"text":"that","start":1031.938,"end":1032.1},{"text":"initial","start":1032.1,"end":1032.457},{"text":"data.","start":1032.457,"end":1032.684}]},{"text":"And then lastly, the third area, I mentioned the example of Mexico and Colombia as well, where provisions have been promoted where certain products which are specific and necessary for women, and there have been some tax benefits and tax discounts on those products.","start":1036.066,"end":1064.876,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"And","start":1036.066,"end":1036.697},{"text":"then","start":1036.793,"end":1037.585},{"text":"lastly,","start":1037.682,"end":1038.037},{"text":"the","start":1038.102,"end":1038.199},{"text":"third","start":1038.199,"end":1038.587},{"text":"area,","start":1038.651,"end":1038.894},{"text":"I","start":1038.91,"end":1039.023},{"text":"mentioned","start":1039.475,"end":1039.863},{"text":"the","start":1039.863,"end":1039.895},{"text":"example","start":1039.895,"end":1040.38},{"text":"of","start":1040.38,"end":1040.493},{"text":"Mexico","start":1040.913,"end":1041.414},{"text":"and","start":1041.414,"end":1041.495},{"text":"Colombia","start":1041.495,"end":1041.931},{"text":"as","start":1041.979,"end":1042.109},{"text":"well,","start":1042.141,"end":1042.254},{"text":"where","start":1045.45,"end":1045.644},{"text":"provisions","start":1045.644,"end":1046.584},{"text":"have","start":1047.735,"end":1048.205},{"text":"been","start":1050.037,"end":1050.248},{"text":"promoted","start":1050.41,"end":1051.383},{"text":"where","start":1051.383,"end":1051.658},{"text":"certain","start":1051.739,"end":1052.339},{"text":"products","start":1052.534,"end":1053.182},{"text":"which","start":1054.326,"end":1054.536},{"text":"are","start":1054.648,"end":1055.229},{"text":"specific","start":1056.115,"end":1056.841},{"text":"and","start":1056.841,"end":1056.938},{"text":"necessary","start":1056.938,"end":1057.55},{"text":"for","start":1057.55,"end":1057.792},{"text":"women,","start":1057.792,"end":1058.243},{"text":"and","start":1058.743,"end":1058.888},{"text":"there","start":1058.985,"end":1060.033},{"text":"have","start":1060.033,"end":1060.178},{"text":"been","start":1060.21,"end":1060.323},{"text":"some","start":1060.371,"end":1060.613},{"text":"tax","start":1060.613,"end":1061.016},{"text":"benefits","start":1061.016,"end":1061.451},{"text":"and","start":1061.5,"end":1061.58},{"text":"tax","start":1061.58,"end":1061.903},{"text":"discounts","start":1061.903,"end":1062.467},{"text":"on","start":1062.612,"end":1062.66},{"text":"those","start":1063.194,"end":1063.488},{"text":"products.","start":1064.321,"end":1064.876}]},{"text":"So we'll probably cover this somewhere in the work plan, which is very, very broad, but it might be useful to target it in that way.","start":1066.48,"end":1076.33,"topics":[],"words":[{"text":"So","start":1066.48,"end":1066.753},{"text":"we'll","start":1066.913,"end":1067.122},{"text":"probably","start":1067.139,"end":1067.605},{"text":"cover","start":1067.958,"end":1068.36},{"text":"this","start":1068.36,"end":1068.601},{"text":"somewhere","start":1068.601,"end":1069.148},{"text":"in","start":1069.148,"end":1069.196},{"text":"the","start":1069.244,"end":1069.324},{"text":"work","start":1069.324,"end":1069.55},{"text":"plan,","start":1069.55,"end":1069.726},{"text":"which","start":1069.742,"end":1069.967},{"text":"is","start":1069.967,"end":1070.016},{"text":"very,","start":1070.209,"end":1070.434},{"text":"very","start":1070.45,"end":1070.659},{"text":"broad,","start":1070.675,"end":1070.819},{"text":"but","start":1070.851,"end":1070.948},{"text":"it","start":1070.948,"end":1071.012},{"text":"might","start":1071.012,"end":1071.173},{"text":"be","start":1071.173,"end":1071.318},{"text":"useful","start":1071.318,"end":1071.639},{"text":"to","start":1071.639,"end":1071.703},{"text":"target","start":1071.8,"end":1072.298},{"text":"it","start":1072.362,"end":1072.62},{"text":"in","start":1074.95,"end":1075.143},{"text":"that","start":1075.927,"end":1076.062},{"text":"way.","start":1076.196,"end":1076.33}]},{"text":"I'd be happy to send some examples of case studies in Mexico and Colombia that I'd be happy to share them if the subcommittee is interested.","start":1078.887,"end":1090.59,"topics":[],"words":[{"text":"I'd","start":1078.887,"end":1078.999},{"text":"be","start":1078.999,"end":1079.128},{"text":"happy","start":1079.128,"end":1079.321},{"text":"to","start":1079.321,"end":1079.402},{"text":"send","start":1079.402,"end":1079.676},{"text":"some","start":1079.692,"end":1079.917},{"text":"examples","start":1081.141,"end":1081.849},{"text":"of","start":1081.962,"end":1082.01},{"text":"case","start":1082.042,"end":1082.236},{"text":"studies","start":1082.348,"end":1082.735},{"text":"in","start":1083.25,"end":1083.298},{"text":"Mexico","start":1083.991,"end":1084.715},{"text":"and","start":1085.327,"end":1085.407},{"text":"Colombia","start":1085.488,"end":1085.987},{"text":"that","start":1085.987,"end":1086.18},{"text":"I'd","start":1087.34,"end":1087.855},{"text":"be","start":1087.919,"end":1088},{"text":"happy","start":1088,"end":1088.177},{"text":"to","start":1088.177,"end":1088.273},{"text":"share","start":1088.29,"end":1088.42},{"text":"them","start":1088.42,"end":1088.583},{"text":"if","start":1088.632,"end":1088.91},{"text":"the","start":1089.301,"end":1089.399},{"text":"subcommittee","start":1089.399,"end":1090.036},{"text":"is","start":1090.036,"end":1090.085},{"text":"interested.","start":1090.117,"end":1090.59}]},{"text":"Thanks very much.","start":1090.672,"end":1091.341,"topics":[],"words":[{"text":"Thanks","start":1090.672,"end":1090.884},{"text":"very","start":1090.884,"end":1091.031},{"text":"much.","start":1091.031,"end":1091.341}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":8,"start":1094.582,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1095","paragraphs":[{"sentences":[{"text":"Thank you.","start":1094.582,"end":1095.083,"topics":[],"words":[{"text":"Thank","start":1094.582,"end":1094.97},{"text":"you.","start":1094.97,"end":1095.083}]},{"text":"Shanice, please.","start":1095.714,"end":1096.49,"topics":[],"words":[{"text":"Shanice,","start":1095.714,"end":1096.15},{"text":"please.","start":1096.279,"end":1096.49}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":9,"start":1102.423,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1103","paragraphs":[{"sentences":[{"text":"Thank you so much.","start":1102.423,"end":1103.005,"topics":[],"words":[{"text":"Thank","start":1102.423,"end":1102.649},{"text":"you","start":1102.649,"end":1102.681},{"text":"so","start":1102.681,"end":1102.827},{"text":"much.","start":1102.827,"end":1103.005}]},{"text":"I definitely want to commend the work of the subcommittee.","start":1103.538,"end":1106.106,"topics":[],"words":[{"text":"I","start":1103.538,"end":1103.668},{"text":"definitely","start":1104.039,"end":1104.25},{"text":"want","start":1104.282,"end":1104.447},{"text":"to","start":1104.447,"end":1104.529},{"text":"commend","start":1104.529,"end":1104.775},{"text":"the","start":1104.775,"end":1104.857},{"text":"work","start":1104.857,"end":1105.169},{"text":"of","start":1105.169,"end":1105.235},{"text":"the","start":1105.334,"end":1105.531},{"text":"subcommittee.","start":1105.531,"end":1106.106}]},{"text":"I'm very excited to see how this particular area will grow, develop, and thrive, because it is a longstanding and understood area of tax administration that's not often explored and discussed at any length.","start":1106.171,"end":1118.996,"topics":[],"words":[{"text":"I'm","start":1106.171,"end":1106.467},{"text":"very","start":1106.73,"end":1106.96},{"text":"excited","start":1106.976,"end":1107.387},{"text":"to","start":1107.387,"end":1107.485},{"text":"see","start":1107.485,"end":1107.715},{"text":"how","start":1107.715,"end":1107.748},{"text":"this","start":1107.912,"end":1108.027},{"text":"particular","start":1109.004,"end":1109.388},{"text":"area","start":1109.469,"end":1109.773},{"text":"will","start":1109.773,"end":1109.934},{"text":"grow,","start":1109.95,"end":1110.223},{"text":"develop,","start":1110.271,"end":1110.591},{"text":"and","start":1110.607,"end":1110.72},{"text":"thrive,","start":1110.848,"end":1111.217},{"text":"because","start":1111.714,"end":1112.035},{"text":"it","start":1112.035,"end":1112.131},{"text":"is","start":1112.195,"end":1112.26},{"text":"a","start":1112.356,"end":1112.372},{"text":"longstanding","start":1112.917,"end":1113.463},{"text":"and","start":1113.815,"end":1113.88},{"text":"understood","start":1114.04,"end":1114.521},{"text":"area","start":1114.601,"end":1114.794},{"text":"of","start":1114.842,"end":1114.906},{"text":"tax","start":1114.938,"end":1115.179},{"text":"administration","start":1115.179,"end":1115.708},{"text":"that's","start":1115.804,"end":1115.965},{"text":"not","start":1115.965,"end":1116.093},{"text":"often","start":1116.205,"end":1116.59},{"text":"explored","start":1117.184,"end":1117.761},{"text":"and","start":1117.761,"end":1117.905},{"text":"discussed","start":1117.905,"end":1118.387},{"text":"at","start":1118.387,"end":1118.531},{"text":"any","start":1118.531,"end":1118.675},{"text":"length.","start":1118.707,"end":1118.996}]},{"text":"I am also very interested in seeing the toolkit, particularly how it will do— provide the practical guidance on integrating the gender perspective in tax administration's work.","start":1119.654,"end":1129.935,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"I","start":1119.654,"end":1119.782},{"text":"am","start":1119.83,"end":1119.958},{"text":"also","start":1120.536,"end":1120.937},{"text":"very","start":1120.953,"end":1121.161},{"text":"interested","start":1121.194,"end":1121.675},{"text":"in","start":1121.675,"end":1121.723},{"text":"seeing","start":1121.819,"end":1122.044},{"text":"the","start":1122.06,"end":1122.156},{"text":"toolkit,","start":1122.156,"end":1122.717},{"text":"particularly","start":1123.359,"end":1123.968},{"text":"how","start":1124,"end":1124.161},{"text":"it","start":1124.241,"end":1124.466},{"text":"will","start":1124.466,"end":1124.642},{"text":"do—","start":1124.642,"end":1124.754},{"text":"provide","start":1125.107,"end":1125.364},{"text":"the","start":1125.364,"end":1125.508},{"text":"practical","start":1125.508,"end":1126.005},{"text":"guidance","start":1126.005,"end":1126.454},{"text":"on","start":1126.631,"end":1126.679},{"text":"integrating","start":1127.208,"end":1127.738},{"text":"the","start":1127.754,"end":1127.85},{"text":"gender","start":1127.85,"end":1128.026},{"text":"perspective","start":1128.074,"end":1128.572},{"text":"in","start":1128.572,"end":1128.62},{"text":"tax","start":1128.716,"end":1128.908},{"text":"administration's","start":1128.908,"end":1129.598},{"text":"work.","start":1129.598,"end":1129.935}]},{"text":"I wish to recommend that the committee take into consideration the various, various circumstances that exist in different societies, a matriarchal society versus a patriarchal society, as well as the different experiences for women in different— along the spectrum from more developed, less— well, developing but at different levels of the development.","start":1130.4,"end":1154.813,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"I","start":1130.4,"end":1130.528},{"text":"wish","start":1131.443,"end":1131.571},{"text":"to","start":1131.683,"end":1131.78},{"text":"recommend","start":1131.78,"end":1132.261},{"text":"that","start":1132.261,"end":1132.389},{"text":"the","start":1132.421,"end":1132.565},{"text":"committee","start":1132.565,"end":1132.918},{"text":"take","start":1133.544,"end":1133.784},{"text":"into","start":1133.784,"end":1133.897},{"text":"consideration","start":1133.945,"end":1134.715},{"text":"the","start":1134.827,"end":1134.971},{"text":"various,","start":1134.971,"end":1135.421},{"text":"various","start":1135.629,"end":1136.607},{"text":"circumstances","start":1137.008,"end":1137.843},{"text":"that","start":1137.875,"end":1138.147},{"text":"exist","start":1138.516,"end":1139.174},{"text":"in","start":1139.543,"end":1139.607},{"text":"different","start":1139.639,"end":1139.96},{"text":"societies,","start":1139.96,"end":1140.569},{"text":"a","start":1140.682,"end":1140.746},{"text":"matriarchal","start":1140.746,"end":1141.323},{"text":"society","start":1141.323,"end":1141.933},{"text":"versus","start":1142.51,"end":1142.815},{"text":"a","start":1142.927,"end":1143.104},{"text":"patriarchal","start":1143.248,"end":1143.825},{"text":"society,","start":1143.825,"end":1144.419},{"text":"as","start":1144.916,"end":1144.98},{"text":"well","start":1145.173,"end":1145.478},{"text":"as","start":1145.558,"end":1145.702},{"text":"the","start":1146.055,"end":1146.135},{"text":"different","start":1146.135,"end":1146.472},{"text":"experiences","start":1146.472,"end":1147.146},{"text":"for","start":1147.322,"end":1147.563},{"text":"women","start":1147.563,"end":1147.868},{"text":"in","start":1147.98,"end":1148.108},{"text":"different—","start":1148.942,"end":1149.504},{"text":"along","start":1149.504,"end":1149.712},{"text":"the","start":1149.744,"end":1149.841},{"text":"spectrum","start":1149.841,"end":1150.338},{"text":"from","start":1150.466,"end":1150.643},{"text":"more","start":1150.787,"end":1150.899},{"text":"developed,","start":1150.947,"end":1151.573},{"text":"less—","start":1151.589,"end":1151.926},{"text":"well,","start":1152.07,"end":1152.214},{"text":"developing","start":1152.295,"end":1152.84},{"text":"but","start":1152.872,"end":1153.016},{"text":"at","start":1153.016,"end":1153.065},{"text":"different","start":1153.113,"end":1153.385},{"text":"levels","start":1153.498,"end":1153.802},{"text":"of","start":1153.899,"end":1153.995},{"text":"the","start":1153.995,"end":1154.075},{"text":"development.","start":1154.091,"end":1154.813}]},{"text":"There are more traditional societies and in those societies there are expectations of women that may be different from a more advanced society that's still on the development spectrum but still not a developed country.","start":1155.198,"end":1166.121,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"There","start":1155.198,"end":1155.262},{"text":"are","start":1155.262,"end":1155.294},{"text":"more","start":1155.294,"end":1155.503},{"text":"traditional","start":1155.503,"end":1155.92},{"text":"societies","start":1155.92,"end":1156.497},{"text":"and","start":1156.497,"end":1156.625},{"text":"in","start":1156.625,"end":1156.69},{"text":"those","start":1156.786,"end":1156.994},{"text":"societies","start":1156.994,"end":1157.492},{"text":"there","start":1157.604,"end":1157.732},{"text":"are","start":1157.732,"end":1157.845},{"text":"expectations","start":1157.861,"end":1158.566},{"text":"of","start":1158.582,"end":1158.711},{"text":"women","start":1158.711,"end":1158.967},{"text":"that","start":1158.967,"end":1159.08},{"text":"may","start":1159.128,"end":1159.288},{"text":"be","start":1159.288,"end":1159.449},{"text":"different","start":1159.449,"end":1159.994},{"text":"from","start":1160.315,"end":1160.539},{"text":"a","start":1161.293,"end":1161.309},{"text":"more","start":1161.309,"end":1161.55},{"text":"advanced","start":1161.614,"end":1162.063},{"text":"society","start":1162.079,"end":1162.384},{"text":"that's","start":1162.416,"end":1162.56},{"text":"still","start":1162.56,"end":1162.801},{"text":"on","start":1162.801,"end":1162.865},{"text":"the","start":1162.897,"end":1163.042},{"text":"development","start":1163.042,"end":1163.539},{"text":"spectrum","start":1163.539,"end":1164.228},{"text":"but","start":1164.341,"end":1164.517},{"text":"still","start":1164.517,"end":1166.522},{"text":"not","start":1164.742,"end":1165.127},{"text":"a","start":1165.207,"end":1165.223},{"text":"developed","start":1165.287,"end":1165.768},{"text":"country.","start":1165.768,"end":1166.121}]},{"text":"So it would be very important in that toolkit to appreciate that the role of women, as well as how women work in tax administration, is going to vary across the spectrum.","start":1166.169,"end":1177.137,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"So","start":1166.169,"end":1166.281},{"text":"it","start":1166.329,"end":1166.425},{"text":"would","start":1166.425,"end":1166.57},{"text":"be","start":1166.57,"end":1166.73},{"text":"very","start":1166.81,"end":1167.035},{"text":"important","start":1167.131,"end":1167.676},{"text":"in","start":1167.772,"end":1167.837},{"text":"that","start":1167.869,"end":1168.109},{"text":"toolkit","start":1168.109,"end":1168.606},{"text":"to","start":1168.606,"end":1168.895},{"text":"appreciate","start":1169.167,"end":1169.937},{"text":"that","start":1169.937,"end":1170.081},{"text":"the","start":1170.178,"end":1170.37},{"text":"role","start":1170.819,"end":1171.028},{"text":"of","start":1171.14,"end":1171.204},{"text":"women,","start":1171.3,"end":1171.589},{"text":"as","start":1171.781,"end":1171.845},{"text":"well","start":1171.942,"end":1172.022},{"text":"as","start":1172.022,"end":1172.246},{"text":"how","start":1172.519,"end":1172.615},{"text":"women","start":1172.679,"end":1172.888},{"text":"work","start":1172.984,"end":1173.224},{"text":"in","start":1173.224,"end":1173.321},{"text":"tax","start":1173.321,"end":1173.561},{"text":"administration,","start":1173.561,"end":1174.154},{"text":"is","start":1174.186,"end":1174.299},{"text":"going","start":1174.347,"end":1174.491},{"text":"to","start":1174.587,"end":1174.7},{"text":"vary","start":1174.7,"end":1176.095},{"text":"across","start":1176.351,"end":1176.56},{"text":"the","start":1176.672,"end":1176.736},{"text":"spectrum.","start":1176.736,"end":1177.137}]},{"text":"So I'm hoping to see that kind of variance in the toolkit, as I believe that that's the most practical way for tax administrations to really apply the information that we present, rather than generalized blanket case studies that just indicate this is how women operate at this level or that level.","start":1177.506,"end":1195.447,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"So","start":1177.506,"end":1177.794},{"text":"I'm","start":1177.955,"end":1178.356},{"text":"hoping","start":1178.356,"end":1178.58},{"text":"to","start":1178.676,"end":1178.756},{"text":"see","start":1178.756,"end":1178.933},{"text":"that","start":1178.997,"end":1179.125},{"text":"kind","start":1179.125,"end":1179.302},{"text":"of","start":1179.334,"end":1179.414},{"text":"variance","start":1179.414,"end":1180.055},{"text":"in","start":1180.119,"end":1180.184},{"text":"the","start":1180.28,"end":1180.376},{"text":"toolkit,","start":1180.376,"end":1180.937},{"text":"as","start":1181.402,"end":1181.787},{"text":"I","start":1181.883,"end":1181.979},{"text":"believe","start":1181.979,"end":1182.22},{"text":"that","start":1182.22,"end":1182.316},{"text":"that's","start":1182.316,"end":1182.541},{"text":"the","start":1182.541,"end":1182.621},{"text":"most","start":1182.621,"end":1182.861},{"text":"practical","start":1182.861,"end":1183.423},{"text":"way","start":1183.423,"end":1183.455},{"text":"for","start":1183.647,"end":1183.824},{"text":"tax","start":1183.824,"end":1184.064},{"text":"administrations","start":1184.064,"end":1184.754},{"text":"to","start":1184.786,"end":1185.058},{"text":"really","start":1185.09,"end":1185.395},{"text":"apply","start":1185.427,"end":1185.844},{"text":"the","start":1185.892,"end":1185.972},{"text":"information","start":1185.988,"end":1186.598},{"text":"that","start":1186.694,"end":1186.806},{"text":"we","start":1186.87,"end":1187.063},{"text":"present,","start":1187.095,"end":1187.592},{"text":"rather","start":1187.993,"end":1188.297},{"text":"than","start":1188.297,"end":1188.442},{"text":"generalized","start":1188.538,"end":1189.147},{"text":"blanket","start":1189.195,"end":1189.692},{"text":"case","start":1189.997,"end":1190.189},{"text":"studies","start":1190.27,"end":1190.526},{"text":"that","start":1190.622,"end":1190.719},{"text":"just","start":1190.719,"end":1190.943},{"text":"indicate","start":1190.943,"end":1191.504},{"text":"this","start":1191.504,"end":1191.633},{"text":"is","start":1191.745,"end":1191.937},{"text":"how","start":1192.482,"end":1192.578},{"text":"women","start":1192.723,"end":1193.075},{"text":"operate","start":1193.428,"end":1194.004},{"text":"at","start":1194.004,"end":1194.149},{"text":"this","start":1194.149,"end":1194.389},{"text":"level","start":1194.389,"end":1194.645},{"text":"or","start":1194.645,"end":1194.838},{"text":"that","start":1194.886,"end":1195.126},{"text":"level.","start":1195.126,"end":1195.447}]},{"text":"I'm also very, very interested to see the recruitment and advancement decisions and the auditing criteria that will be considered.","start":1196.072,"end":1204.02,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"I'm","start":1196.072,"end":1196.552},{"text":"also","start":1196.713,"end":1197.113},{"text":"very,","start":1197.113,"end":1197.257},{"text":"very","start":1197.674,"end":1197.85},{"text":"interested","start":1197.85,"end":1198.251},{"text":"to","start":1198.251,"end":1198.347},{"text":"see","start":1198.347,"end":1198.571},{"text":"the","start":1198.571,"end":1198.652},{"text":"recruitment","start":1198.716,"end":1199.293},{"text":"and","start":1199.293,"end":1199.373},{"text":"advancement","start":1199.373,"end":1199.917},{"text":"decisions","start":1199.917,"end":1200.542},{"text":"and","start":1201.776,"end":1201.84},{"text":"the","start":1201.921,"end":1202.001},{"text":"auditing","start":1202.081,"end":1202.385},{"text":"criteria","start":1202.401,"end":1202.962},{"text":"that","start":1202.962,"end":1203.074},{"text":"will","start":1203.122,"end":1203.235},{"text":"be","start":1203.299,"end":1203.443},{"text":"considered.","start":1203.443,"end":1204.02}]},{"text":"I— we've had multiple instances where there are biases in our systems, in tax administration systems, when it comes to gender and expectations of women, and these have impacted the audit results.","start":1204.725,"end":1218.153,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"I—","start":1204.725,"end":1204.773},{"text":"we've","start":1205.061,"end":1205.254},{"text":"had","start":1205.286,"end":1205.398},{"text":"multiple","start":1205.398,"end":1205.847},{"text":"instances","start":1205.863,"end":1206.471},{"text":"where","start":1206.584,"end":1206.696},{"text":"there","start":1207.385,"end":1207.545},{"text":"are","start":1207.545,"end":1207.625},{"text":"biases","start":1207.625,"end":1208.234},{"text":"in","start":1209.051,"end":1209.196},{"text":"our","start":1209.372,"end":1209.548},{"text":"systems,","start":1209.548,"end":1210.157},{"text":"in","start":1210.189,"end":1210.237},{"text":"tax","start":1210.269,"end":1210.51},{"text":"administration","start":1210.51,"end":1211.119},{"text":"systems,","start":1211.151,"end":1211.599},{"text":"when","start":1212.032,"end":1212.144},{"text":"it","start":1212.176,"end":1212.256},{"text":"comes","start":1212.256,"end":1212.497},{"text":"to","start":1212.497,"end":1212.593},{"text":"gender","start":1212.593,"end":1212.977},{"text":"and","start":1212.993,"end":1213.122},{"text":"expectations","start":1213.154,"end":1213.811},{"text":"of","start":1213.811,"end":1213.891},{"text":"women,","start":1213.891,"end":1214.163},{"text":"and","start":1214.259,"end":1214.355},{"text":"these","start":1214.355,"end":1214.564},{"text":"have","start":1214.596,"end":1214.804},{"text":"impacted","start":1215.301,"end":1215.894},{"text":"the","start":1216.278,"end":1216.519},{"text":"audit","start":1216.663,"end":1216.967},{"text":"results.","start":1217.304,"end":1218.153}]},{"text":"And if the biases are already inherently in the systems, how are we going to combat these biases?","start":1218.522,"end":1224.419,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"And","start":1218.522,"end":1218.587},{"text":"if","start":1218.667,"end":1219.101},{"text":"the","start":1219.165,"end":1219.229},{"text":"biases","start":1219.245,"end":1219.663},{"text":"are","start":1219.727,"end":1219.872},{"text":"already","start":1219.872,"end":1220.177},{"text":"inherently","start":1220.193,"end":1220.74},{"text":"in","start":1220.852,"end":1220.981},{"text":"the","start":1221.013,"end":1221.093},{"text":"systems,","start":1221.093,"end":1221.704},{"text":"how","start":1222.041,"end":1222.137},{"text":"are","start":1222.137,"end":1222.395},{"text":"we","start":1222.443,"end":1222.603},{"text":"going","start":1222.603,"end":1222.748},{"text":"to","start":1222.78,"end":1222.909},{"text":"combat","start":1222.925,"end":1223.471},{"text":"these","start":1223.567,"end":1223.712},{"text":"biases?","start":1223.824,"end":1224.419}]},{"text":"So I would— I'm very, as I said, excited to see how this toolkit will work, and I look forward to supporting the work of the committee.","start":1224.467,"end":1231.428,"topics":[],"words":[{"text":"So","start":1224.467,"end":1224.692},{"text":"I","start":1224.789,"end":1224.901},{"text":"would—","start":1224.933,"end":1225.046},{"text":"I'm","start":1225.126,"end":1225.64},{"text":"very,","start":1225.753,"end":1225.961},{"text":"as","start":1226.476,"end":1226.62},{"text":"I","start":1226.62,"end":1226.636},{"text":"said,","start":1226.652,"end":1226.861},{"text":"excited","start":1226.893,"end":1227.359},{"text":"to","start":1227.359,"end":1227.504},{"text":"see","start":1227.504,"end":1227.681},{"text":"how","start":1227.745,"end":1227.777},{"text":"this","start":1227.922,"end":1228.083},{"text":"toolkit","start":1228.083,"end":1228.42},{"text":"will","start":1228.469,"end":1228.565},{"text":"work,","start":1228.565,"end":1228.79},{"text":"and","start":1228.806,"end":1228.871},{"text":"I","start":1229.53,"end":1229.546},{"text":"look","start":1229.611,"end":1229.691},{"text":"forward","start":1229.691,"end":1229.948},{"text":"to","start":1229.948,"end":1230.029},{"text":"supporting","start":1230.029,"end":1230.463},{"text":"the","start":1230.495,"end":1230.543},{"text":"work","start":1230.576,"end":1230.881},{"text":"of","start":1230.881,"end":1230.929},{"text":"the","start":1230.962,"end":1231.058},{"text":"committee.","start":1231.058,"end":1231.428}]},{"text":"Thank you.","start":1232.586,"end":1233.004,"topics":[],"words":[{"text":"Thank","start":1232.586,"end":1232.811},{"text":"you.","start":1232.811,"end":1233.004}]}]}],"speaker":{"name":"Shanice","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":10,"start":1234.613,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1235","paragraphs":[{"sentences":[{"text":"Thank you.","start":1234.613,"end":1235.095,"topics":[],"words":[{"text":"Thank","start":1234.613,"end":1234.983},{"text":"you.","start":1234.983,"end":1235.095}]},{"text":"Darlington, please.","start":1235.53,"end":1236.092,"topics":[],"words":[{"text":"Darlington,","start":1235.53,"end":1235.883},{"text":"please.","start":1235.947,"end":1236.092}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":11,"start":1241.201,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1242","paragraphs":[{"sentences":[{"text":"Thank you, Chair. And I also want to commend the committee for For the draft proposal, draft proposed work plan, I think the last time we were in Geneva, we emphasized the importance of tax and gender, especially as it relates to trade in the informal sector.","start":1241.201,"end":1267.412,"topics":[{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."},{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"Thank","start":1241.201,"end":1241.41},{"text":"you,","start":1241.41,"end":1241.49},{"text":"Chair.","start":1241.571,"end":1241.844},{"text":"And","start":1244.077,"end":1244.125},{"text":"I","start":1244.125,"end":1244.157},{"text":"also","start":1244.157,"end":1244.398},{"text":"want","start":1244.398,"end":1244.543},{"text":"to","start":1244.543,"end":1244.575},{"text":"commend","start":1244.639,"end":1245.041},{"text":"the","start":1245.041,"end":1245.17},{"text":"committee","start":1245.17,"end":1245.459},{"text":"for","start":1245.479,"end":1246.117},{"text":"For","start":1248.441,"end":1248.779},{"text":"the","start":1248.779,"end":1249.021},{"text":"draft","start":1249.729,"end":1250.229},{"text":"proposal,","start":1250.615,"end":1251.179},{"text":"draft","start":1251.436,"end":1251.903},{"text":"proposed","start":1251.903,"end":1252.531},{"text":"work","start":1252.644,"end":1252.886},{"text":"plan,","start":1252.886,"end":1253.095},{"text":"I","start":1254.351,"end":1254.367},{"text":"think","start":1254.415,"end":1254.576},{"text":"the","start":1254.576,"end":1254.657},{"text":"last","start":1254.657,"end":1254.898},{"text":"time","start":1254.898,"end":1255.204},{"text":"we","start":1255.204,"end":1255.285},{"text":"were","start":1255.285,"end":1255.317},{"text":"in","start":1255.526,"end":1255.591},{"text":"Geneva,","start":1255.623,"end":1256.106},{"text":"we","start":1256.17,"end":1256.251},{"text":"emphasized","start":1256.267,"end":1256.831},{"text":"the","start":1256.831,"end":1256.96},{"text":"importance","start":1256.96,"end":1257.393},{"text":"of","start":1257.393,"end":1257.522},{"text":"tax","start":1257.618,"end":1260.446},{"text":"and","start":1260.446,"end":1260.591},{"text":"gender,","start":1260.591,"end":1260.992},{"text":"especially","start":1261.089,"end":1261.619},{"text":"as","start":1262.133,"end":1262.262},{"text":"it","start":1262.294,"end":1262.438},{"text":"relates","start":1262.438,"end":1262.776},{"text":"to","start":1262.776,"end":1262.952},{"text":"trade","start":1265.973,"end":1266.439},{"text":"in","start":1266.471,"end":1266.6},{"text":"the","start":1266.6,"end":1266.686},{"text":"informal","start":1266.686,"end":1266.997},{"text":"sector.","start":1266.997,"end":1267.412}]},{"text":"Data between 2023 to 2024 shows that Trade, especially in Africa, reached a proportion of almost $1.3 trillion.","start":1270.135,"end":1280.538,"topics":[],"words":[{"text":"Data","start":1270.135,"end":1270.461},{"text":"between","start":1270.461,"end":1270.998},{"text":"2023","start":1271.031,"end":1272.285},{"text":"to","start":1272.317,"end":1272.529},{"text":"2024","start":1272.562,"end":1273.816},{"text":"shows","start":1273.816,"end":1274.092},{"text":"that","start":1274.19,"end":1274.5},{"text":"Trade,","start":1275.43,"end":1275.691},{"text":"especially","start":1275.707,"end":1276.065},{"text":"in","start":1276.081,"end":1276.26},{"text":"Africa,","start":1276.325,"end":1276.78},{"text":"reached","start":1276.829,"end":1277.187},{"text":"a","start":1277.317,"end":1277.398},{"text":"proportion","start":1277.805,"end":1278.862},{"text":"of","start":1278.862,"end":1279.074},{"text":"almost","start":1279.171,"end":1279.676},{"text":"$1.3","start":1279.676,"end":1280.017},{"text":"trillion.","start":1280.082,"end":1280.538}]},{"text":"Intra-regional trade, especially intra-regional trade in the African region, contributed around 15% to trade where regional— intra-regional trade is concerned.","start":1283.988,"end":1297.256,"topics":[],"words":[{"text":"Intra-regional","start":1283.988,"end":1284.889},{"text":"trade,","start":1284.937,"end":1285.436},{"text":"especially","start":1287.286,"end":1287.881},{"text":"intra-regional","start":1288.396,"end":1288.958},{"text":"trade","start":1288.958,"end":1289.328},{"text":"in","start":1289.425,"end":1289.505},{"text":"the","start":1289.505,"end":1289.602},{"text":"African","start":1289.602,"end":1289.972},{"text":"region,","start":1290.004,"end":1290.294},{"text":"contributed","start":1290.406,"end":1291.13},{"text":"around","start":1291.13,"end":1291.339},{"text":"15%","start":1291.42,"end":1292.311},{"text":"to","start":1292.409,"end":1292.554},{"text":"trade","start":1293.803,"end":1294.5},{"text":"where","start":1294.533,"end":1294.857},{"text":"regional—","start":1294.857,"end":1295.813},{"text":"intra-regional","start":1295.813,"end":1296.462},{"text":"trade","start":1296.462,"end":1296.786},{"text":"is","start":1296.786,"end":1296.851},{"text":"concerned.","start":1296.883,"end":1297.256}]},{"text":"In the West African region alone, From a gender perspective?","start":1298.262,"end":1329.614,"topics":[],"words":[{"text":"In","start":1298.262,"end":1298.326},{"text":"the","start":1298.326,"end":1298.408},{"text":"West","start":1298.408,"end":1298.651},{"text":"African","start":1298.651,"end":1298.959},{"text":"region","start":1298.975,"end":1299.234},{"text":"alone,","start":1299.234,"end":1299.607},{"text":"From","start":1326.864,"end":1327.041},{"text":"a","start":1327.17,"end":1327.186},{"text":"gender","start":1327.347,"end":1327.845},{"text":"perspective?","start":1327.894,"end":1329.614}]},{"text":"Because I think the formal sector has been overlooked, especially in regions that are largely underdeveloped and that needs the attention in such that these guardians will provide, that a lot of revenue is not being reported, a lot of taxes are not being collected from the informal sector, because, one, data is not available, two, information is not reaching— The government.","start":1330.483,"end":1377.406,"topics":[{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."},{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"Because","start":1330.483,"end":1330.853},{"text":"I","start":1332.477,"end":1332.493},{"text":"think","start":1332.493,"end":1332.863},{"text":"the","start":1332.895,"end":1333.088},{"text":"formal","start":1334.326,"end":1334.908},{"text":"sector","start":1334.908,"end":1335.458},{"text":"has","start":1335.458,"end":1337.139},{"text":"been","start":1337.576,"end":1338.029},{"text":"overlooked,","start":1338.223,"end":1338.691},{"text":"especially","start":1338.708,"end":1339.241},{"text":"in","start":1339.354,"end":1339.548},{"text":"regions","start":1340.648,"end":1341.149},{"text":"that","start":1341.213,"end":1341.391},{"text":"are","start":1341.521,"end":1341.909},{"text":"largely","start":1341.99,"end":1342.474},{"text":"underdeveloped","start":1343.881,"end":1344.786},{"text":"and","start":1345.885,"end":1346.209},{"text":"that","start":1346.209,"end":1346.451},{"text":"needs","start":1346.451,"end":1346.92},{"text":"the","start":1348.714,"end":1348.844},{"text":"attention","start":1349.038,"end":1349.555},{"text":"in","start":1349.765,"end":1349.83},{"text":"such","start":1350.994,"end":1351.204},{"text":"that","start":1351.896,"end":1352.074},{"text":"these","start":1352.074,"end":1352.284},{"text":"guardians","start":1352.397,"end":1352.979},{"text":"will","start":1353.528,"end":1353.658},{"text":"provide,","start":1353.771,"end":1354.579},{"text":"that","start":1355.063,"end":1355.484},{"text":"a","start":1355.791,"end":1355.807},{"text":"lot","start":1355.936,"end":1356.114},{"text":"of","start":1356.178,"end":1356.243},{"text":"revenue","start":1356.275,"end":1356.712},{"text":"is","start":1359.345,"end":1359.394},{"text":"not","start":1359.491,"end":1359.83},{"text":"being","start":1359.911,"end":1360.121},{"text":"reported,","start":1360.137,"end":1360.606},{"text":"a","start":1361.68,"end":1361.696},{"text":"lot","start":1361.712,"end":1361.94},{"text":"of","start":1361.94,"end":1362.022},{"text":"taxes","start":1362.347,"end":1362.82},{"text":"are","start":1364.058,"end":1364.416},{"text":"not","start":1364.823,"end":1365.312},{"text":"being","start":1365.784,"end":1365.996},{"text":"collected","start":1366.029,"end":1366.566},{"text":"from","start":1366.599,"end":1366.762},{"text":"the","start":1366.762,"end":1366.827},{"text":"informal","start":1366.827,"end":1367.251},{"text":"sector,","start":1367.251,"end":1367.658},{"text":"because,","start":1369.6,"end":1370.004},{"text":"one,","start":1370.505,"end":1370.731},{"text":"data","start":1370.844,"end":1371.054},{"text":"is","start":1371.07,"end":1371.135},{"text":"not","start":1371.248,"end":1371.798},{"text":"available,","start":1371.814,"end":1372.412},{"text":"two,","start":1372.541,"end":1372.654},{"text":"information","start":1374.141,"end":1374.691},{"text":"is","start":1374.723,"end":1374.772},{"text":"not","start":1374.82,"end":1375.014},{"text":"reaching—","start":1375.111,"end":1375.58},{"text":"The","start":1376.259,"end":1376.404},{"text":"government.","start":1376.404,"end":1377.406}]},{"text":"The actors in the informal sector, especially women.","start":1377.572,"end":1380.513,"topics":[{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."}],"words":[{"text":"The","start":1377.572,"end":1377.716},{"text":"actors","start":1377.813,"end":1378.263},{"text":"in","start":1378.52,"end":1378.616},{"text":"the","start":1378.616,"end":1378.681},{"text":"informal","start":1378.681,"end":1379.099},{"text":"sector,","start":1379.099,"end":1379.484},{"text":"especially","start":1379.581,"end":1380.272},{"text":"women.","start":1380.288,"end":1380.513}]},{"text":"So I look forward to how the guidance will be designed, especially targeting women in the informal sector, and in particular women in the African region, all right, competing with the men or their male counterpart in the informal sector.","start":1381.622,"end":1406.622,"topics":[{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."},{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"So","start":1381.622,"end":1382.072},{"text":"I","start":1382.217,"end":1382.297},{"text":"look","start":1382.297,"end":1382.41},{"text":"forward","start":1382.458,"end":1382.715},{"text":"to","start":1382.715,"end":1382.892},{"text":"how","start":1383.904,"end":1384.001},{"text":"the","start":1384.306,"end":1384.499},{"text":"guidance","start":1386.476,"end":1387.058},{"text":"will","start":1387.058,"end":1387.251},{"text":"be","start":1387.768,"end":1387.946},{"text":"designed,","start":1387.946,"end":1388.446},{"text":"especially","start":1388.591,"end":1389.156},{"text":"targeting","start":1389.221,"end":1389.689},{"text":"women","start":1389.786,"end":1390.012},{"text":"in","start":1390.125,"end":1390.173},{"text":"the","start":1390.206,"end":1390.254},{"text":"informal","start":1390.27,"end":1390.69},{"text":"sector,","start":1390.69,"end":1391.158},{"text":"and","start":1392.127,"end":1392.305},{"text":"in","start":1392.369,"end":1392.434},{"text":"particular","start":1392.466,"end":1393.144},{"text":"women","start":1393.837,"end":1394.207},{"text":"in","start":1394.884,"end":1395.012},{"text":"the","start":1396.978,"end":1397.106},{"text":"African","start":1397.123,"end":1397.461},{"text":"region,","start":1397.461,"end":1397.831},{"text":"all","start":1398.975,"end":1399.007},{"text":"right,","start":1399.007,"end":1399.49},{"text":"competing","start":1400.022,"end":1400.65},{"text":"with","start":1401.15,"end":1401.536},{"text":"the","start":1402.803,"end":1402.97},{"text":"men","start":1402.97,"end":1403.27},{"text":"or","start":1403.646,"end":1403.71},{"text":"their","start":1403.71,"end":1403.759},{"text":"male","start":1403.759,"end":1404.016},{"text":"counterpart","start":1404.129,"end":1404.836},{"text":"in","start":1405.657,"end":1405.721},{"text":"the","start":1405.721,"end":1405.77},{"text":"informal","start":1405.77,"end":1406.22},{"text":"sector.","start":1406.22,"end":1406.622}]},{"text":"So I look forward to it.","start":1407.137,"end":1408.054,"topics":[],"words":[{"text":"So","start":1407.137,"end":1407.25},{"text":"I","start":1407.266,"end":1407.282},{"text":"look","start":1407.362,"end":1407.539},{"text":"forward","start":1407.539,"end":1407.845},{"text":"to","start":1407.845,"end":1407.957},{"text":"it.","start":1408.006,"end":1408.054}]},{"text":"Another thing that has drawn my attention is gender in international taxation.","start":1408.102,"end":1412.811,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"Another","start":1408.102,"end":1408.327},{"text":"thing","start":1408.327,"end":1408.504},{"text":"that","start":1408.553,"end":1408.617},{"text":"has","start":1408.617,"end":1408.697},{"text":"drawn","start":1408.794,"end":1409.019},{"text":"my","start":1409.051,"end":1409.132},{"text":"attention","start":1409.196,"end":1409.663},{"text":"is","start":1409.695,"end":1409.823},{"text":"gender","start":1411.225,"end":1411.548},{"text":"in","start":1411.629,"end":1411.678},{"text":"international","start":1411.71,"end":1412.277},{"text":"taxation.","start":1412.277,"end":1412.811}]},{"text":"I think it's quite interesting.","start":1414.38,"end":1416.695,"topics":[],"words":[{"text":"I","start":1414.38,"end":1414.397},{"text":"think","start":1414.445,"end":1414.623},{"text":"it's","start":1414.623,"end":1415.999},{"text":"quite","start":1415.999,"end":1416.177},{"text":"interesting.","start":1416.177,"end":1416.695}]},{"text":"International taxation, like we all know, is a broad field, and how you— how gender interacts in the international tax space, and how guidance will be provided by The paper concerning gender international taxation is quite interesting.","start":1416.889,"end":1437.469,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"International","start":1416.889,"end":1417.423},{"text":"taxation,","start":1417.439,"end":1417.925},{"text":"like","start":1417.941,"end":1418.103},{"text":"we","start":1418.103,"end":1418.184},{"text":"all","start":1418.184,"end":1418.232},{"text":"know,","start":1418.41,"end":1418.734},{"text":"is","start":1419.863,"end":1419.96},{"text":"a","start":1419.96,"end":1419.976},{"text":"broad","start":1420.105,"end":1420.396},{"text":"field,","start":1420.412,"end":1420.88},{"text":"and","start":1421.639,"end":1421.704},{"text":"how","start":1421.785,"end":1421.962},{"text":"you—","start":1422.608,"end":1422.705},{"text":"how","start":1423.738,"end":1423.851},{"text":"gender","start":1424.142,"end":1424.691},{"text":"interacts","start":1424.852,"end":1425.676},{"text":"in","start":1425.74,"end":1425.805},{"text":"the","start":1425.837,"end":1425.999},{"text":"international","start":1425.999,"end":1426.66},{"text":"tax","start":1426.66,"end":1426.967},{"text":"space,","start":1426.967,"end":1427.403},{"text":"and","start":1428.243,"end":1428.307},{"text":"how","start":1428.323,"end":1428.372},{"text":"guidance","start":1428.55,"end":1428.89},{"text":"will","start":1429.009,"end":1429.162},{"text":"be","start":1429.179,"end":1429.349},{"text":"provided","start":1429.349,"end":1430.012},{"text":"by","start":1430.012,"end":1430.148},{"text":"The","start":1430.713,"end":1430.907},{"text":"paper","start":1431.021,"end":1431.522},{"text":"concerning","start":1432.33,"end":1432.863},{"text":"gender","start":1432.976,"end":1433.477},{"text":"international","start":1433.542,"end":1434.156},{"text":"taxation","start":1434.172,"end":1435.045},{"text":"is","start":1436.192,"end":1436.338},{"text":"quite","start":1436.629,"end":1436.92},{"text":"interesting.","start":1436.92,"end":1437.469}]},{"text":"But I want to thank the committee, like I said from the beginning, and I look forward to the emphasis of tax policy with focus on the informal sector, because I believe that our DRM objectives, especially in developing countries in Africa, that will enable them to not only enhance institutional and human capacities, but that will lead to more efforts in mobilizing revenue for national development.","start":1439.195,"end":1497.84,"topics":[{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."}],"words":[{"text":"But","start":1439.195,"end":1439.341},{"text":"I","start":1439.341,"end":1439.357},{"text":"want","start":1439.357,"end":1439.503},{"text":"to","start":1439.503,"end":1439.552},{"text":"thank","start":1439.6,"end":1439.844},{"text":"the","start":1439.844,"end":1440.006},{"text":"committee,","start":1440.006,"end":1440.395},{"text":"like","start":1440.411,"end":1440.573},{"text":"I","start":1440.573,"end":1440.654},{"text":"said","start":1440.654,"end":1440.865},{"text":"from","start":1440.898,"end":1441.06},{"text":"the","start":1441.06,"end":1441.141},{"text":"beginning,","start":1441.222,"end":1441.676},{"text":"and","start":1442.276,"end":1442.422},{"text":"I","start":1442.422,"end":1442.438},{"text":"look","start":1442.503,"end":1442.681},{"text":"forward","start":1442.681,"end":1443.005},{"text":"to","start":1443.005,"end":1443.135},{"text":"the","start":1443.167,"end":1443.313},{"text":"emphasis","start":1443.313,"end":1443.881},{"text":"of","start":1443.978,"end":1444.075},{"text":"tax","start":1444.075,"end":1444.432},{"text":"policy","start":1445.472,"end":1446.006},{"text":"with","start":1446.751,"end":1446.848},{"text":"focus","start":1446.848,"end":1449.179},{"text":"on","start":1449.26,"end":1449.438},{"text":"the","start":1449.438,"end":1449.68},{"text":"informal","start":1449.778,"end":1450.166},{"text":"sector,","start":1450.166,"end":1450.652},{"text":"because","start":1451.364,"end":1451.623},{"text":"I","start":1451.688,"end":1451.704},{"text":"believe","start":1451.785,"end":1452.319},{"text":"that","start":1452.351,"end":1452.756},{"text":"our","start":1453.954,"end":1454.051},{"text":"DRM","start":1454.1,"end":1454.475},{"text":"objectives,","start":1454.54,"end":1455.569},{"text":"especially","start":1455.847,"end":1456.468},{"text":"in","start":1456.501,"end":1456.549},{"text":"developing","start":1456.647,"end":1457.089},{"text":"countries","start":1457.138,"end":1457.448},{"text":"in","start":1457.481,"end":1457.529},{"text":"Africa,","start":1457.644,"end":1457.97},{"text":"that","start":1483.942,"end":1484.199},{"text":"will","start":1484.344,"end":1484.488},{"text":"enable","start":1484.826,"end":1485.26},{"text":"them","start":1485.308,"end":1485.517},{"text":"to","start":1485.613,"end":1485.725},{"text":"not","start":1486.593,"end":1486.77},{"text":"only","start":1486.898,"end":1487.123},{"text":"enhance","start":1487.38,"end":1487.75},{"text":"institutional","start":1487.959,"end":1488.666},{"text":"and","start":1488.666,"end":1488.81},{"text":"human","start":1488.81,"end":1489.084},{"text":"capacities,","start":1489.084,"end":1489.774},{"text":"but","start":1490.61,"end":1490.771},{"text":"that","start":1490.771,"end":1491.012},{"text":"will","start":1491.012,"end":1491.108},{"text":"lead","start":1491.156,"end":1491.397},{"text":"to","start":1491.397,"end":1491.51},{"text":"more","start":1492.377,"end":1492.57},{"text":"efforts","start":1493.582,"end":1494.193},{"text":"in","start":1495.093,"end":1495.253},{"text":"mobilizing","start":1495.286,"end":1495.96},{"text":"revenue","start":1496.057,"end":1496.442},{"text":"for","start":1496.619,"end":1496.748},{"text":"national","start":1496.748,"end":1497.117},{"text":"development.","start":1497.117,"end":1497.84}]},{"text":"But here I lend my support to the work of the committee, and I look forward to the work as it morphs and develops in the coming in the coming months and years.","start":1499.045,"end":1512.594,"topics":[],"words":[{"text":"But","start":1499.045,"end":1499.367},{"text":"here","start":1500.25,"end":1500.668},{"text":"I","start":1500.716,"end":1500.877},{"text":"lend","start":1501.439,"end":1501.68},{"text":"my","start":1501.68,"end":1501.713},{"text":"support","start":1501.777,"end":1502.259},{"text":"to","start":1502.259,"end":1502.42},{"text":"the","start":1503.464,"end":1503.625},{"text":"work","start":1503.625,"end":1503.801},{"text":"of","start":1503.801,"end":1503.914},{"text":"the","start":1503.946,"end":1504.026},{"text":"committee,","start":1504.026,"end":1504.396},{"text":"and","start":1504.508,"end":1504.669},{"text":"I","start":1504.669,"end":1504.685},{"text":"look","start":1504.749,"end":1504.91},{"text":"forward","start":1504.91,"end":1505.231},{"text":"to","start":1505.231,"end":1505.408},{"text":"the","start":1506.758,"end":1506.999},{"text":"work","start":1507.079,"end":1507.384},{"text":"as","start":1507.465,"end":1507.529},{"text":"it","start":1507.625,"end":1507.69},{"text":"morphs","start":1507.802,"end":1508.011},{"text":"and","start":1508.188,"end":1508.284},{"text":"develops","start":1508.284,"end":1508.895},{"text":"in","start":1509.232,"end":1509.28},{"text":"the","start":1509.313,"end":1509.409},{"text":"coming","start":1509.409,"end":1509.778},{"text":"in","start":1510.39,"end":1510.454},{"text":"the","start":1510.454,"end":1510.599},{"text":"coming","start":1510.599,"end":1510.904},{"text":"months","start":1510.937,"end":1511.371},{"text":"and","start":1512.143,"end":1512.272},{"text":"years.","start":1512.288,"end":1512.594}]},{"text":"Thank you.","start":1513.173,"end":1513.624,"topics":[],"words":[{"text":"Thank","start":1513.173,"end":1513.431},{"text":"you.","start":1513.431,"end":1513.624}]}]}],"speaker":{"name":"Darlington","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":12,"start":1516.407,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1517","paragraphs":[{"sentences":[{"text":"Thank you.","start":1516.407,"end":1516.922,"topics":[],"words":[{"text":"Thank","start":1516.407,"end":1516.745},{"text":"you.","start":1516.793,"end":1516.922}]},{"text":"Andrii, please.","start":1517.357,"end":1518.067,"topics":[],"words":[{"text":"Andrii,","start":1517.357,"end":1517.647},{"text":"please.","start":1517.841,"end":1518.067}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":13,"start":1521.632,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1522","paragraphs":[{"sentences":[{"text":"Thank you, Ms. Co-Chair, and I want to commend Geneva and Mpemba as co-coordinators on the work already done and also the Secretariat.","start":1521.632,"end":1529.407,"topics":[],"words":[{"text":"Thank","start":1521.632,"end":1521.89},{"text":"you,","start":1521.89,"end":1522.036},{"text":"Ms.","start":1522.116,"end":1522.294},{"text":"Co-Chair,","start":1522.358,"end":1522.826},{"text":"and","start":1522.842,"end":1523.004},{"text":"I","start":1523.004,"end":1523.02},{"text":"want","start":1523.084,"end":1523.262},{"text":"to","start":1523.262,"end":1523.391},{"text":"commend","start":1523.407,"end":1523.956},{"text":"Geneva","start":1524.31,"end":1524.891},{"text":"and","start":1524.94,"end":1525.02},{"text":"Mpemba","start":1525.182,"end":1525.682},{"text":"as","start":1525.682,"end":1525.73},{"text":"co-coordinators","start":1525.908,"end":1526.779},{"text":"on","start":1527.037,"end":1527.134},{"text":"the","start":1527.134,"end":1527.279},{"text":"work","start":1527.295,"end":1527.617},{"text":"already","start":1527.617,"end":1527.875},{"text":"done","start":1527.924,"end":1528.149},{"text":"and","start":1528.165,"end":1528.262},{"text":"also","start":1528.327,"end":1528.568},{"text":"the","start":1528.568,"end":1528.649},{"text":"Secretariat.","start":1528.649,"end":1529.407}]},{"text":"The proposed work plan is well structured and coherent, so I am fully in favor of it.","start":1529.939,"end":1537.363,"topics":[],"words":[{"text":"The","start":1529.939,"end":1530.036},{"text":"proposed","start":1530.036,"end":1530.568},{"text":"work","start":1530.6,"end":1530.906},{"text":"plan","start":1530.906,"end":1531.148},{"text":"is","start":1531.632,"end":1531.696},{"text":"well","start":1531.89,"end":1532.003},{"text":"structured","start":1532.067,"end":1532.696},{"text":"and","start":1532.696,"end":1532.825},{"text":"coherent,","start":1532.841,"end":1533.389},{"text":"so","start":1533.437,"end":1533.824},{"text":"I","start":1533.969,"end":1534.082},{"text":"am","start":1534.373,"end":1534.598},{"text":"fully","start":1536.117,"end":1536.344},{"text":"in","start":1536.376,"end":1536.425},{"text":"favor","start":1536.538,"end":1537.007},{"text":"of","start":1537.023,"end":1537.201},{"text":"it.","start":1537.201,"end":1537.363}]},{"text":"The emphasis on evidence-based analysis is important.","start":1537.443,"end":1541.147,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"The","start":1537.443,"end":1537.638},{"text":"emphasis","start":1537.67,"end":1538.22},{"text":"on","start":1538.22,"end":1538.284},{"text":"evidence-based","start":1538.802,"end":1539.594},{"text":"analysis","start":1539.61,"end":1540.16},{"text":"is","start":1540.16,"end":1540.257},{"text":"important.","start":1540.257,"end":1541.147}]},{"text":"Of course, the 4th paper on tax data and gender, there I would like to also emphasize the data is important, but we have to take into account that there are also existing gender biases possible in the datasets.","start":1542.996,"end":1556.05,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"Of","start":1542.996,"end":1543.028},{"text":"course,","start":1543.092,"end":1543.399},{"text":"the","start":1543.415,"end":1543.561},{"text":"4th","start":1543.561,"end":1543.851},{"text":"paper","start":1543.899,"end":1544.271},{"text":"on","start":1544.303,"end":1544.4},{"text":"tax","start":1544.464,"end":1544.787},{"text":"data","start":1544.787,"end":1545.094},{"text":"and","start":1545.175,"end":1545.255},{"text":"gender,","start":1545.336,"end":1545.852},{"text":"there","start":1546.321,"end":1546.498},{"text":"I","start":1546.627,"end":1546.692},{"text":"would","start":1546.708,"end":1546.885},{"text":"like","start":1546.885,"end":1547.144},{"text":"to","start":1547.144,"end":1547.321},{"text":"also","start":1547.596,"end":1547.822},{"text":"emphasize","start":1547.838,"end":1548.386},{"text":"the","start":1548.968,"end":1549.048},{"text":"data","start":1549.064,"end":1549.371},{"text":"is","start":1549.387,"end":1549.436},{"text":"important,","start":1549.468,"end":1550.13},{"text":"but","start":1550.194,"end":1550.307},{"text":"we","start":1550.339,"end":1550.42},{"text":"have","start":1550.42,"end":1550.565},{"text":"to","start":1550.598,"end":1550.743},{"text":"take","start":1550.743,"end":1550.937},{"text":"into","start":1550.937,"end":1551.114},{"text":"account","start":1551.146,"end":1551.534},{"text":"that","start":1551.566,"end":1551.728},{"text":"there","start":1551.728,"end":1551.905},{"text":"are","start":1551.97,"end":1552.179},{"text":"also","start":1552.179,"end":1552.452},{"text":"existing","start":1552.452,"end":1552.917},{"text":"gender","start":1553.078,"end":1553.464},{"text":"biases","start":1553.496,"end":1554.106},{"text":"possible","start":1554.299,"end":1554.845},{"text":"in","start":1554.877,"end":1554.958},{"text":"the","start":1555.022,"end":1555.295},{"text":"datasets.","start":1555.343,"end":1556.05}]},{"text":"So that has to be taken into account.","start":1556.805,"end":1558.733,"topics":[],"words":[{"text":"So","start":1556.805,"end":1556.95},{"text":"that","start":1556.95,"end":1557.094},{"text":"has","start":1557.094,"end":1557.239},{"text":"to","start":1557.335,"end":1557.432},{"text":"be","start":1557.432,"end":1557.592},{"text":"taken","start":1557.592,"end":1557.914},{"text":"into","start":1557.914,"end":1558.171},{"text":"account.","start":1558.171,"end":1558.733}]},{"text":"The 5th paper on gender and international tax I am a bit worried with the very broad scope, so maybe the scope of it could be a bit more in detail circumscribed, because international tax rules are technical, and most of the time they are not based on an individual design.","start":1559.199,"end":1582.564,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"The","start":1559.199,"end":1559.279},{"text":"5th","start":1559.279,"end":1559.729},{"text":"paper","start":1559.761,"end":1560.211},{"text":"on","start":1560.307,"end":1560.356},{"text":"gender","start":1560.484,"end":1560.87},{"text":"and","start":1560.886,"end":1561.014},{"text":"international","start":1561.127,"end":1561.834},{"text":"tax","start":1561.834,"end":1562.38},{"text":"I","start":1562.952,"end":1563.081},{"text":"am","start":1563.129,"end":1563.29},{"text":"a","start":1563.29,"end":1563.306},{"text":"bit","start":1563.451,"end":1563.58},{"text":"worried","start":1563.677,"end":1564.145},{"text":"with","start":1564.177,"end":1564.403},{"text":"the","start":1564.403,"end":1564.596},{"text":"very","start":1564.596,"end":1564.951},{"text":"broad","start":1565.144,"end":1565.483},{"text":"scope,","start":1565.483,"end":1566.095},{"text":"so","start":1566.45,"end":1566.74},{"text":"maybe","start":1566.74,"end":1567.143},{"text":"the","start":1567.143,"end":1567.401},{"text":"scope","start":1567.74,"end":1568.368},{"text":"of","start":1568.368,"end":1568.53},{"text":"it","start":1568.53,"end":1568.675},{"text":"could","start":1568.691,"end":1568.82},{"text":"be","start":1568.917,"end":1569.126},{"text":"a","start":1569.739,"end":1569.755},{"text":"bit","start":1569.884,"end":1570.11},{"text":"more","start":1570.11,"end":1570.254},{"text":"in","start":1572.777,"end":1572.841},{"text":"detail","start":1572.937,"end":1573.307},{"text":"circumscribed,","start":1573.355,"end":1574.335},{"text":"because","start":1574.399,"end":1574.689},{"text":"international","start":1576.086,"end":1576.681},{"text":"tax","start":1576.729,"end":1577.115},{"text":"rules","start":1577.115,"end":1577.42},{"text":"are","start":1577.516,"end":1577.564},{"text":"technical,","start":1577.918,"end":1578.48},{"text":"and","start":1578.721,"end":1578.978},{"text":"most","start":1578.978,"end":1579.235},{"text":"of","start":1579.316,"end":1579.364},{"text":"the","start":1579.364,"end":1579.412},{"text":"time","start":1579.46,"end":1579.733},{"text":"they","start":1579.782,"end":1579.862},{"text":"are","start":1579.862,"end":1579.942},{"text":"not","start":1579.942,"end":1580.28},{"text":"based","start":1580.425,"end":1580.923},{"text":"on","start":1580.988,"end":1581.036},{"text":"an","start":1581.068,"end":1581.116},{"text":"individual","start":1581.229,"end":1582.001},{"text":"design.","start":1582.114,"end":1582.564}]},{"text":"So there I struggle a bit with what the focus primarily will be in this 5th paper.","start":1582.676,"end":1587.356,"topics":[],"words":[{"text":"So","start":1582.676,"end":1583.062},{"text":"there","start":1583.464,"end":1583.593},{"text":"I","start":1583.641,"end":1583.818},{"text":"struggle","start":1584.043,"end":1584.461},{"text":"a","start":1584.51,"end":1584.606},{"text":"bit","start":1584.606,"end":1584.783},{"text":"with","start":1584.847,"end":1585.089},{"text":"what","start":1585.169,"end":1585.33},{"text":"the","start":1585.33,"end":1585.475},{"text":"focus","start":1585.475,"end":1585.957},{"text":"primarily","start":1585.957,"end":1586.504},{"text":"will","start":1586.6,"end":1586.665},{"text":"be","start":1586.777,"end":1586.938},{"text":"in","start":1586.938,"end":1586.986},{"text":"this","start":1587.018,"end":1587.179},{"text":"5th","start":1587.179,"end":1587.276},{"text":"paper.","start":1587.292,"end":1587.356}]}]},{"sentences":[{"text":"Thank you.","start":1587.42,"end":1587.565,"topics":[],"words":[{"text":"Thank","start":1587.42,"end":1587.501},{"text":"you.","start":1587.501,"end":1587.565}]}]},{"sentences":[{"text":"paper, but that will become clearer, I suppose, in the future too.","start":1587.66,"end":1592.073,"topics":[],"words":[{"text":"paper,","start":1587.66,"end":1587.934},{"text":"but","start":1588.015,"end":1588.355},{"text":"that","start":1588.985,"end":1589.292},{"text":"will","start":1589.292,"end":1589.438},{"text":"become","start":1589.713,"end":1590.117},{"text":"clearer,","start":1590.117,"end":1590.505},{"text":"I","start":1590.521,"end":1590.683},{"text":"suppose,","start":1590.683,"end":1591.136},{"text":"in","start":1591.233,"end":1591.281},{"text":"the","start":1591.33,"end":1591.41},{"text":"future","start":1591.41,"end":1591.96},{"text":"too.","start":1591.96,"end":1592.073}]},{"text":"But that was just something that I was wondering if there could be given some more clarity about the object of the 5th paper.","start":1592.219,"end":1599.027,"topics":[],"words":[{"text":"But","start":1592.219,"end":1592.461},{"text":"that","start":1592.461,"end":1592.688},{"text":"was","start":1592.688,"end":1592.833},{"text":"just","start":1592.849,"end":1593.027},{"text":"something","start":1593.027,"end":1593.464},{"text":"that","start":1593.981,"end":1594.078},{"text":"I","start":1594.078,"end":1594.208},{"text":"was","start":1594.224,"end":1594.369},{"text":"wondering","start":1594.466,"end":1594.757},{"text":"if","start":1594.806,"end":1594.967},{"text":"there","start":1594.967,"end":1595.21},{"text":"could","start":1595.21,"end":1595.339},{"text":"be","start":1595.372,"end":1595.469},{"text":"given","start":1595.776,"end":1595.986},{"text":"some","start":1596.035,"end":1596.261},{"text":"more","start":1596.261,"end":1596.487},{"text":"clarity","start":1596.487,"end":1596.988},{"text":"about","start":1596.988,"end":1597.393},{"text":"the","start":1597.393,"end":1597.636},{"text":"object","start":1597.862,"end":1598.153},{"text":"of","start":1598.202,"end":1598.283},{"text":"the","start":1598.283,"end":1598.364},{"text":"5th","start":1598.364,"end":1598.655},{"text":"paper.","start":1598.687,"end":1599.027}]},{"text":"Thank you.","start":1599.238,"end":1599.739,"topics":[],"words":[{"text":"Thank","start":1599.238,"end":1599.48},{"text":"you.","start":1599.48,"end":1599.739}]}]}],"speaker":{"name":"Andrii","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":14,"start":1602.474,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1603","paragraphs":[{"sentences":[{"text":"Thank you.","start":1602.474,"end":1602.911,"topics":[],"words":[{"text":"Thank","start":1602.474,"end":1602.814},{"text":"you.","start":1602.814,"end":1602.911}]},{"text":"Hector, please.","start":1603.218,"end":1603.914,"topics":[],"words":[{"text":"Hector,","start":1603.218,"end":1603.688},{"text":"please.","start":1603.704,"end":1603.914}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":15,"start":1605.969,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1606","paragraphs":[{"sentences":[{"text":"Thank you very much, co-chair, and my thanks to the co-coordinators.","start":1605.969,"end":1610.049,"topics":[],"words":[{"text":"Thank","start":1605.969,"end":1606.131},{"text":"you","start":1606.131,"end":1606.18},{"text":"very","start":1606.18,"end":1606.308},{"text":"much,","start":1606.308,"end":1606.663},{"text":"co-chair,","start":1606.953,"end":1607.518},{"text":"and","start":1608.066,"end":1608.13},{"text":"my","start":1608.211,"end":1608.372},{"text":"thanks","start":1608.372,"end":1608.823},{"text":"to","start":1608.872,"end":1609.017},{"text":"the","start":1609.017,"end":1609.194},{"text":"co-coordinators.","start":1609.194,"end":1610.049}]},{"text":"I just wanted to briefly add my support for the work plan.","start":1610.645,"end":1614.079,"topics":[],"words":[{"text":"I","start":1610.645,"end":1610.71},{"text":"just","start":1610.71,"end":1610.871},{"text":"wanted","start":1610.871,"end":1611.096},{"text":"to","start":1611.096,"end":1611.209},{"text":"briefly","start":1611.209,"end":1611.661},{"text":"add","start":1611.757,"end":1611.903},{"text":"my","start":1611.919,"end":1612.096},{"text":"support","start":1612.096,"end":1612.757},{"text":"for","start":1612.902,"end":1613.208},{"text":"the","start":1613.208,"end":1613.466},{"text":"work","start":1613.611,"end":1613.853},{"text":"plan.","start":1613.869,"end":1614.079}]},{"text":"I think it is very well structured.","start":1614.867,"end":1616.569,"topics":[],"words":[{"text":"I","start":1614.867,"end":1614.947},{"text":"think","start":1614.947,"end":1615.14},{"text":"it","start":1615.14,"end":1615.268},{"text":"is","start":1615.268,"end":1615.317},{"text":"very","start":1615.525,"end":1615.734},{"text":"well","start":1615.766,"end":1615.895},{"text":"structured.","start":1615.943,"end":1616.569}]}]},{"sentences":[{"text":"I don't wish to identify—","start":1617.115,"end":1619.491,"topics":[],"words":[{"text":"I","start":1617.115,"end":1617.131},{"text":"don't","start":1617.131,"end":1617.484},{"text":"wish","start":1617.613,"end":1617.854},{"text":"to","start":1617.854,"end":1618.03},{"text":"identify—","start":1619.058,"end":1619.491}]}]},{"sentences":[{"text":"sort of spend too much on individual elements, but I did want to say that I think 2 and 3 will be particularly useful.","start":1620.278,"end":1627.423,"topics":[],"words":[{"text":"sort","start":1620.278,"end":1620.503},{"text":"of","start":1620.503,"end":1620.712},{"text":"spend","start":1620.968,"end":1621.225},{"text":"too","start":1621.225,"end":1621.37},{"text":"much","start":1621.37,"end":1621.514},{"text":"on","start":1621.611,"end":1621.675},{"text":"individual","start":1621.868,"end":1622.574},{"text":"elements,","start":1622.654,"end":1623.056},{"text":"but","start":1623.136,"end":1623.265},{"text":"I","start":1623.473,"end":1623.521},{"text":"did","start":1623.714,"end":1623.827},{"text":"want","start":1623.875,"end":1624.019},{"text":"to","start":1624.019,"end":1624.051},{"text":"say","start":1624.051,"end":1624.356},{"text":"that","start":1624.356,"end":1624.501},{"text":"I","start":1624.501,"end":1624.581},{"text":"think","start":1624.581,"end":1624.902},{"text":"2","start":1624.902,"end":1625.207},{"text":"and","start":1625.464,"end":1625.529},{"text":"3","start":1625.625,"end":1625.978},{"text":"will","start":1626.123,"end":1626.235},{"text":"be","start":1626.283,"end":1626.508},{"text":"particularly","start":1626.508,"end":1626.974},{"text":"useful.","start":1627.07,"end":1627.423}]},{"text":"So I remember from the ECOSOC day last year, we heard some great examples of thinking about tax through a gender lens and how that could produce better outcomes.","start":1627.969,"end":1641.585,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"So","start":1627.969,"end":1628.322},{"text":"I","start":1629.157,"end":1629.173},{"text":"remember","start":1629.173,"end":1629.703},{"text":"from","start":1630.217,"end":1630.378},{"text":"the","start":1630.378,"end":1630.49},{"text":"ECOSOC","start":1630.538,"end":1631.197},{"text":"day","start":1631.197,"end":1631.453},{"text":"last","start":1632.304,"end":1632.69},{"text":"year,","start":1632.69,"end":1632.963},{"text":"we","start":1633.107,"end":1633.188},{"text":"heard","start":1633.188,"end":1633.412},{"text":"some","start":1633.412,"end":1633.589},{"text":"great","start":1633.589,"end":1633.91},{"text":"examples","start":1633.91,"end":1634.601},{"text":"of","start":1634.857,"end":1635.997},{"text":"thinking","start":1635.997,"end":1636.286},{"text":"about","start":1636.399,"end":1636.977},{"text":"tax","start":1637.202,"end":1637.603},{"text":"through","start":1637.603,"end":1637.828},{"text":"a","start":1637.844,"end":1637.924},{"text":"gender","start":1637.924,"end":1638.261},{"text":"lens","start":1638.326,"end":1638.695},{"text":"and","start":1638.743,"end":1638.936},{"text":"how","start":1638.952,"end":1639.145},{"text":"that","start":1639.273,"end":1639.401},{"text":"could","start":1639.61,"end":1639.931},{"text":"produce","start":1640.172,"end":1640.734},{"text":"better","start":1640.734,"end":1640.959},{"text":"outcomes.","start":1641.12,"end":1641.585}]}]},{"sentences":[{"text":"So I think we have some great examples to draw from in that space.","start":1642.115,"end":1647.815,"topics":[],"words":[{"text":"So","start":1642.115,"end":1642.436},{"text":"I","start":1643.207,"end":1643.287},{"text":"think","start":1643.287,"end":1643.464},{"text":"we","start":1643.464,"end":1643.608},{"text":"have","start":1643.608,"end":1643.705},{"text":"some","start":1643.705,"end":1643.849},{"text":"great","start":1644.026,"end":1645.471},{"text":"examples","start":1645.471,"end":1646.033},{"text":"to","start":1646.033,"end":1646.242},{"text":"draw","start":1646.258,"end":1646.466},{"text":"from","start":1646.579,"end":1646.788},{"text":"in","start":1647.06,"end":1647.221},{"text":"that","start":1647.221,"end":1647.382},{"text":"space.","start":1647.382,"end":1647.815}]}]},{"sentences":[{"text":"And speaking with my tax administrator hat on, I think 3 will be very useful.","start":1648.666,"end":1655.94,"topics":[],"words":[{"text":"And","start":1648.666,"end":1649.132},{"text":"speaking","start":1650.192,"end":1650.641},{"text":"with","start":1651.155,"end":1651.267},{"text":"my","start":1651.315,"end":1651.556},{"text":"tax","start":1651.556,"end":1651.958},{"text":"administrator","start":1651.958,"end":1652.68},{"text":"hat","start":1652.68,"end":1653.05},{"text":"on,","start":1653.242,"end":1653.387},{"text":"I","start":1653.981,"end":1654.029},{"text":"think","start":1654.061,"end":1654.382},{"text":"3","start":1654.382,"end":1654.8},{"text":"will","start":1654.928,"end":1654.992},{"text":"be","start":1655.025,"end":1655.185},{"text":"very","start":1655.185,"end":1655.474},{"text":"useful.","start":1655.506,"end":1655.94}]}]},{"sentences":[{"text":"So tax administrations are often very large employers in their countries, and they often have a spread-out geographical footprint.","start":1655.988,"end":1665.381,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"So","start":1655.988,"end":1656.165},{"text":"tax","start":1656.229,"end":1656.55},{"text":"administrations","start":1656.55,"end":1657.401},{"text":"are","start":1657.658,"end":1657.834},{"text":"often","start":1657.834,"end":1658.091},{"text":"very","start":1658.718,"end":1658.926},{"text":"large","start":1659.023,"end":1659.488},{"text":"employers","start":1659.601,"end":1660.211},{"text":"in","start":1660.484,"end":1660.596},{"text":"their","start":1660.644,"end":1660.982},{"text":"countries,","start":1661.287,"end":1661.816},{"text":"and","start":1662.089,"end":1662.234},{"text":"they","start":1662.234,"end":1662.33},{"text":"often","start":1662.33,"end":1662.539},{"text":"have","start":1662.635,"end":1662.796},{"text":"a","start":1662.796,"end":1662.812},{"text":"spread-out","start":1662.892,"end":1663.551},{"text":"geographical","start":1664.016,"end":1664.739},{"text":"footprint.","start":1664.739,"end":1665.381}]},{"text":"And that means that progress that they can make in that area, you know, can be very beneficial across government more generally.","start":1665.702,"end":1674.346,"topics":[],"words":[{"text":"And","start":1665.702,"end":1665.767},{"text":"that","start":1665.847,"end":1665.975},{"text":"means","start":1666.024,"end":1666.313},{"text":"that","start":1666.409,"end":1666.538},{"text":"progress","start":1666.666,"end":1667.229},{"text":"that","start":1667.229,"end":1667.341},{"text":"they","start":1667.389,"end":1667.55},{"text":"can","start":1667.55,"end":1667.775},{"text":"make","start":1667.775,"end":1668.209},{"text":"in","start":1669.317,"end":1669.365},{"text":"that","start":1669.398,"end":1669.703},{"text":"area,","start":1669.783,"end":1670.297},{"text":"you","start":1670.94,"end":1671.02},{"text":"know,","start":1671.02,"end":1671.181},{"text":"can","start":1671.229,"end":1671.454},{"text":"be","start":1671.486,"end":1671.631},{"text":"very","start":1671.631,"end":1671.856},{"text":"beneficial","start":1671.888,"end":1672.482},{"text":"across","start":1672.595,"end":1672.964},{"text":"government","start":1673.012,"end":1673.51},{"text":"more","start":1673.735,"end":1673.848},{"text":"generally.","start":1673.96,"end":1674.346}]},{"text":"So thank you very much for the work, and I support the work plan.","start":1675.037,"end":1678.441,"topics":[],"words":[{"text":"So","start":1675.037,"end":1675.181},{"text":"thank","start":1675.23,"end":1675.49},{"text":"you","start":1675.49,"end":1675.686},{"text":"very","start":1675.751,"end":1675.931},{"text":"much","start":1675.931,"end":1676.175},{"text":"for","start":1676.175,"end":1676.306},{"text":"the","start":1676.306,"end":1676.355},{"text":"work,","start":1676.387,"end":1676.713},{"text":"and","start":1676.876,"end":1677.088},{"text":"I","start":1677.463,"end":1677.48},{"text":"support","start":1677.545,"end":1677.952},{"text":"the","start":1677.952,"end":1678.034},{"text":"work","start":1678.034,"end":1678.262},{"text":"plan.","start":1678.262,"end":1678.441}]}]}],"speaker":{"name":"Hector","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":16,"start":1680.559,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1681","paragraphs":[{"sentences":[{"text":"Thank you.","start":1680.559,"end":1681.253,"topics":[],"words":[{"text":"Thank","start":1680.559,"end":1681.043},{"text":"you.","start":1681.091,"end":1681.253}]},{"text":"Claudia, please.","start":1681.834,"end":1682.608,"topics":[],"words":[{"text":"Claudia,","start":1681.834,"end":1682.318},{"text":"please.","start":1682.382,"end":1682.608}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":17,"start":1685.385,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1686","paragraphs":[{"sentences":[{"text":"Thank you.","start":1685.385,"end":1685.82,"topics":[],"words":[{"text":"Thank","start":1685.385,"end":1685.611},{"text":"you.","start":1685.611,"end":1685.82}]}]},{"sentences":[{"text":"I want also to add congratulations for the presentation of this work.","start":1686.918,"end":1691.451,"topics":[],"words":[{"text":"I","start":1686.918,"end":1686.966},{"text":"want","start":1687.079,"end":1687.418},{"text":"also","start":1687.483,"end":1687.789},{"text":"to","start":1687.789,"end":1687.935},{"text":"add","start":1687.967,"end":1688.145},{"text":"congratulations","start":1688.596,"end":1689.42},{"text":"for","start":1689.484,"end":1689.899},{"text":"the","start":1689.899,"end":1690.102},{"text":"presentation","start":1690.237,"end":1690.827},{"text":"of","start":1690.827,"end":1690.895},{"text":"this","start":1691.013,"end":1691.266},{"text":"work.","start":1691.333,"end":1691.451}]},{"text":"plan for the co-coordinator is— I think that's a very important work.","start":1691.58,"end":1698.456,"topics":[],"words":[{"text":"plan","start":1691.58,"end":1691.821},{"text":"for","start":1692.417,"end":1692.578},{"text":"the","start":1692.578,"end":1692.739},{"text":"co-coordinator","start":1692.739,"end":1693.609},{"text":"is—","start":1693.705,"end":1693.754},{"text":"I","start":1694.172,"end":1694.189},{"text":"think","start":1694.189,"end":1694.43},{"text":"that's","start":1694.43,"end":1696.041},{"text":"a","start":1696.508,"end":1696.54},{"text":"very","start":1696.54,"end":1697.055},{"text":"important","start":1697.168,"end":1697.989},{"text":"work.","start":1698.118,"end":1698.456}]},{"text":"And hearing Enrique about his suggestion, I thought it was very important to collect some data and to gather some data on gender difference.","start":1700.436,"end":1713.636,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"And","start":1700.436,"end":1700.581},{"text":"hearing","start":1701.561,"end":1701.946},{"text":"Enrique","start":1702.284,"end":1703.055},{"text":"about","start":1703.907,"end":1704.228},{"text":"his","start":1704.228,"end":1704.356},{"text":"suggestion,","start":1704.388,"end":1705.079},{"text":"I","start":1705.256,"end":1705.272},{"text":"thought","start":1705.352,"end":1705.529},{"text":"it","start":1705.577,"end":1705.818},{"text":"was","start":1705.818,"end":1705.963},{"text":"very","start":1706.14,"end":1706.365},{"text":"important","start":1706.477,"end":1707.28},{"text":"to","start":1707.361,"end":1707.489},{"text":"collect","start":1707.602,"end":1707.939},{"text":"some","start":1707.939,"end":1708.276},{"text":"data","start":1708.646,"end":1709.08},{"text":"and","start":1709.61,"end":1709.771},{"text":"to","start":1709.771,"end":1709.899},{"text":"gather","start":1709.98,"end":1710.269},{"text":"some","start":1710.318,"end":1710.463},{"text":"data","start":1710.576,"end":1710.898},{"text":"on","start":1712.412,"end":1712.46},{"text":"gender","start":1712.589,"end":1713.072},{"text":"difference.","start":1713.072,"end":1713.636}]},{"text":"And what I was— want to suggest us to add is—","start":1714.345,"end":1718.678,"topics":[],"words":[{"text":"And","start":1714.345,"end":1714.651},{"text":"what","start":1715.811,"end":1715.956},{"text":"I","start":1715.956,"end":1715.972},{"text":"was—","start":1716.117,"end":1716.423},{"text":"want","start":1716.939,"end":1717.164},{"text":"to","start":1717.164,"end":1717.293},{"text":"suggest","start":1717.325,"end":1717.712},{"text":"us","start":1717.825,"end":1717.953},{"text":"to","start":1718.066,"end":1718.276},{"text":"add","start":1718.292,"end":1718.485},{"text":"is—","start":1718.63,"end":1718.678}]}]}],"speaker":{"name":"Claudia","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":18,"start":1718.678,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1719","paragraphs":[{"sentences":[{"text":"Yes.","start":1718.678,"end":1718.775,"topics":[],"words":[{"text":"Yes.","start":1718.678,"end":1718.775}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":19,"start":1718.946,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1719","paragraphs":[{"sentences":[{"text":"Also, it could be interesting to have this data on difference of the education levels of females and males and to strengthen this analysis.","start":1718.946,"end":1737.477,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"Also,","start":1718.946,"end":1719.431},{"text":"it","start":1719.689,"end":1719.786},{"text":"could","start":1719.85,"end":1720.06},{"text":"be","start":1720.093,"end":1720.286},{"text":"interesting","start":1721.368,"end":1721.917},{"text":"to","start":1721.949,"end":1722.11},{"text":"have","start":1722.11,"end":1722.482},{"text":"this","start":1722.514,"end":1722.724},{"text":"data","start":1723.079,"end":1723.628},{"text":"on","start":1723.709,"end":1723.757},{"text":"difference","start":1723.951,"end":1724.532},{"text":"of","start":1724.532,"end":1724.709},{"text":"the","start":1724.855,"end":1725.097},{"text":"education","start":1725.258,"end":1725.872},{"text":"levels","start":1726.049,"end":1726.517},{"text":"of","start":1727.018,"end":1727.05},{"text":"females","start":1727.05,"end":1727.728},{"text":"and","start":1727.76,"end":1727.89},{"text":"males","start":1727.89,"end":1728.373},{"text":"and","start":1728.551,"end":1728.696},{"text":"to","start":1732.454,"end":1732.712},{"text":"strengthen","start":1734.276,"end":1734.792},{"text":"this","start":1735.018,"end":1735.228},{"text":"analysis.","start":1736.716,"end":1737.477}]},{"text":"So I want to support the work plan presented.","start":1737.931,"end":1741.752,"topics":[],"words":[{"text":"So","start":1737.931,"end":1738.336},{"text":"I","start":1738.481,"end":1738.514},{"text":"want","start":1738.659,"end":1739.064},{"text":"to","start":1739.21,"end":1739.259},{"text":"support","start":1739.307,"end":1739.955},{"text":"the","start":1740.36,"end":1740.408},{"text":"work","start":1740.505,"end":1740.764},{"text":"plan","start":1740.764,"end":1740.975},{"text":"presented.","start":1741.25,"end":1741.752}]},{"text":"Thank you.","start":1741.898,"end":1742.157,"topics":[],"words":[{"text":"Thank","start":1741.898,"end":1742.125},{"text":"you.","start":1742.125,"end":1742.157}]}]}],"speaker":{"name":"Claudia","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":20,"start":1742.303,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1743","paragraphs":[{"sentences":[{"text":"Thank you.","start":1742.303,"end":1743.485,"topics":[],"words":[{"text":"Thank","start":1742.303,"end":1743.42},{"text":"you.","start":1743.42,"end":1743.485}]}]},{"sentences":[{"text":"Thank you.","start":1744.477,"end":1744.914,"topics":[],"words":[{"text":"Thank","start":1744.477,"end":1744.8},{"text":"you.","start":1744.8,"end":1744.914}]},{"text":"Hajarah, please.","start":1745.14,"end":1745.917,"topics":[],"words":[{"text":"Hajarah,","start":1745.14,"end":1745.691},{"text":"please.","start":1745.707,"end":1745.917}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":21,"start":1750.223,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1751","paragraphs":[{"sentences":[{"text":"Thank you very much, Chair.","start":1750.223,"end":1751.939,"topics":[],"words":[{"text":"Thank","start":1750.223,"end":1750.466},{"text":"you","start":1750.466,"end":1750.644},{"text":"very","start":1750.644,"end":1750.806},{"text":"much,","start":1750.806,"end":1751.34},{"text":"Chair.","start":1751.68,"end":1751.939}]},{"text":"Just to commend the work of the work stream— sorry, of the subcommittee, and to say that I agree that practical guidance to tax administrators would be really an important tool But also to mention that UNDP currently is helping countries to, in fact, through tax administrations, to implement gender seals.","start":1753.992,"end":1784.678,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"Just","start":1753.992,"end":1754.169},{"text":"to","start":1754.217,"end":1754.314},{"text":"commend","start":1754.314,"end":1754.684},{"text":"the","start":1754.717,"end":1754.765},{"text":"work","start":1754.878,"end":1755.361},{"text":"of","start":1755.442,"end":1755.522},{"text":"the","start":1755.587,"end":1755.748},{"text":"work","start":1755.748,"end":1755.941},{"text":"stream—","start":1755.941,"end":1756.36},{"text":"sorry,","start":1757.375,"end":1757.633},{"text":"of","start":1757.761,"end":1757.826},{"text":"the","start":1757.874,"end":1758.035},{"text":"subcommittee,","start":1758.035,"end":1758.905},{"text":"and","start":1759.614,"end":1759.872},{"text":"to","start":1760.597,"end":1760.887},{"text":"say","start":1761.257,"end":1761.628},{"text":"that","start":1761.628,"end":1761.853},{"text":"I","start":1762.208,"end":1762.224},{"text":"agree","start":1762.772,"end":1763.207},{"text":"that","start":1763.498,"end":1763.837},{"text":"practical","start":1764.627,"end":1765.063},{"text":"guidance","start":1765.176,"end":1765.628},{"text":"to","start":1766.321,"end":1766.451},{"text":"tax","start":1766.483,"end":1766.725},{"text":"administrators","start":1766.725,"end":1767.499},{"text":"would","start":1767.677,"end":1767.822},{"text":"be","start":1767.854,"end":1768.08},{"text":"really","start":1768.08,"end":1768.354},{"text":"an","start":1768.822,"end":1769.113},{"text":"important","start":1769.21,"end":1769.742},{"text":"tool","start":1769.774,"end":1769.839},{"text":"But","start":1771.302,"end":1771.447},{"text":"also","start":1771.447,"end":1771.949},{"text":"to","start":1772.742,"end":1772.839},{"text":"mention","start":1772.839,"end":1773.243},{"text":"that","start":1773.243,"end":1773.583},{"text":"UNDP","start":1773.794,"end":1775.039},{"text":"currently","start":1775.978,"end":1776.528},{"text":"is","start":1776.868,"end":1776.932},{"text":"helping","start":1777.046,"end":1777.499},{"text":"countries","start":1777.839,"end":1778.308},{"text":"to,","start":1778.421,"end":1778.696},{"text":"in","start":1779.295,"end":1779.845},{"text":"fact,","start":1779.859,"end":1780.117},{"text":"through","start":1780.181,"end":1780.31},{"text":"tax","start":1780.439,"end":1780.681},{"text":"administrations,","start":1780.681,"end":1781.535},{"text":"to","start":1782.389,"end":1782.502},{"text":"implement","start":1783.324,"end":1783.969},{"text":"gender","start":1783.969,"end":1784.226},{"text":"seals.","start":1784.226,"end":1784.678}]},{"text":"And I think that could be a very good starting point for the subcommittee to make reference to that, just to make sure that we maybe don't duplicate, but also having stepping stones that are concrete in supporting this Workstream 3.","start":1784.952,"end":1802.941,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"And","start":1784.952,"end":1785.097},{"text":"I","start":1785.097,"end":1785.113},{"text":"think","start":1785.129,"end":1785.677},{"text":"that","start":1785.677,"end":1785.902},{"text":"could","start":1785.918,"end":1786.112},{"text":"be","start":1786.16,"end":1786.418},{"text":"a","start":1786.805,"end":1786.821},{"text":"very","start":1786.95,"end":1787.127},{"text":"good","start":1787.127,"end":1787.337},{"text":"starting","start":1787.353,"end":1787.74},{"text":"point","start":1787.837,"end":1788.42},{"text":"for","start":1789.052,"end":1789.408},{"text":"the","start":1789.878,"end":1790.121},{"text":"subcommittee","start":1790.218,"end":1791.335},{"text":"to","start":1791.481,"end":1791.708},{"text":"make","start":1791.902,"end":1792.162},{"text":"reference","start":1792.21,"end":1792.696},{"text":"to","start":1792.696,"end":1792.842},{"text":"that,","start":1792.874,"end":1793.182},{"text":"just","start":1793.198,"end":1793.425},{"text":"to","start":1793.425,"end":1793.474},{"text":"make","start":1793.522,"end":1793.684},{"text":"sure","start":1793.684,"end":1793.927},{"text":"that","start":1793.927,"end":1794.332},{"text":"we","start":1794.332,"end":1794.429},{"text":"maybe","start":1795.45,"end":1795.774},{"text":"don't","start":1795.774,"end":1796.065},{"text":"duplicate,","start":1796.07,"end":1796.67},{"text":"but","start":1796.751,"end":1796.897},{"text":"also","start":1796.897,"end":1797.417},{"text":"having","start":1797.644,"end":1798.018},{"text":"stepping","start":1798.148,"end":1798.586},{"text":"stones","start":1798.635,"end":1799.154},{"text":"that","start":1799.593,"end":1799.82},{"text":"are","start":1799.82,"end":1799.917},{"text":"concrete","start":1799.917,"end":1800.583},{"text":"in","start":1800.989,"end":1801.07},{"text":"supporting","start":1801.135,"end":1801.589},{"text":"this","start":1801.622,"end":1801.817},{"text":"Workstream","start":1801.948,"end":1802.566},{"text":"3.","start":1802.615,"end":1802.941}]},{"text":"Secondly, yes, I agree that tax and data would really help inform tax policy design with regard to tax and gender, and just to inform that Rwanda has started collecting disaggregated data in this area, whereby we have disaggregated data around taxation and gender.","start":1804.65,"end":1832.088,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"Secondly,","start":1804.65,"end":1805.415},{"text":"yes,","start":1807.33,"end":1807.443},{"text":"I","start":1807.508,"end":1807.605},{"text":"agree","start":1807.605,"end":1808.042},{"text":"that","start":1808.172,"end":1808.496},{"text":"tax","start":1809.872,"end":1810.261},{"text":"and","start":1810.261,"end":1810.423},{"text":"data","start":1810.423,"end":1810.86},{"text":"would","start":1811.476,"end":1811.719},{"text":"really","start":1811.719,"end":1812.026},{"text":"help","start":1812.205,"end":1812.545},{"text":"inform","start":1812.561,"end":1813.241},{"text":"tax","start":1813.435,"end":1813.759},{"text":"policy","start":1813.759,"end":1814.164},{"text":"design","start":1814.164,"end":1814.537},{"text":"with","start":1814.893,"end":1815.006},{"text":"regard","start":1815.006,"end":1815.347},{"text":"to","start":1815.46,"end":1815.59},{"text":"tax","start":1815.703,"end":1815.946},{"text":"and","start":1815.946,"end":1816.156},{"text":"gender,","start":1816.189,"end":1816.594},{"text":"and","start":1818.035,"end":1818.278},{"text":"just","start":1818.618,"end":1818.91},{"text":"to","start":1818.926,"end":1819.152},{"text":"inform","start":1819.428,"end":1819.93},{"text":"that","start":1819.995,"end":1820.254},{"text":"Rwanda","start":1820.464,"end":1820.902},{"text":"has","start":1820.95,"end":1821.161},{"text":"started","start":1821.711,"end":1822.23},{"text":"collecting","start":1823.104,"end":1823.633},{"text":"disaggregated","start":1823.826,"end":1824.628},{"text":"data","start":1824.708,"end":1825.189},{"text":"in","start":1825.43,"end":1825.478},{"text":"this","start":1825.655,"end":1826.377},{"text":"area,","start":1826.457,"end":1826.874},{"text":"whereby","start":1827.981,"end":1828.35},{"text":"we","start":1828.462,"end":1828.526},{"text":"have","start":1828.542,"end":1828.847},{"text":"disaggregated","start":1829.024,"end":1829.698},{"text":"data","start":1829.762,"end":1830.099},{"text":"around","start":1830.099,"end":1830.612},{"text":"taxation","start":1830.708,"end":1831.286},{"text":"and","start":1831.286,"end":1831.575},{"text":"gender.","start":1831.751,"end":1832.088}]},{"text":"I think that was since 2022 we've been publishing this data, and I would be offering to assist or work with the subcommittee to share this kind of data just to inform what kind of policy design that could be based on to help design the toolkit, but also to help figure out how best tax administrations can be guided to have this kind of data collected and published for maybe informing service delivery whereby you need to target specific taxpayers, because we all know that women might have challenges different from those that men could encounter during paying taxes.","start":1833.115,"end":1883.476,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."},{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."},{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"I","start":1833.115,"end":1833.163},{"text":"think","start":1833.211,"end":1833.612},{"text":"that","start":1833.612,"end":1833.757},{"text":"was","start":1833.837,"end":1833.981},{"text":"since","start":1834.174,"end":1834.575},{"text":"2022","start":1834.719,"end":1836.067},{"text":"we've","start":1836.244,"end":1836.468},{"text":"been","start":1836.484,"end":1836.629},{"text":"publishing","start":1836.725,"end":1837.19},{"text":"this","start":1837.367,"end":1837.543},{"text":"data,","start":1837.543,"end":1837.896},{"text":"and","start":1838.506,"end":1838.57},{"text":"I","start":1838.65,"end":1838.666},{"text":"would","start":1838.666,"end":1838.891},{"text":"be","start":1838.891,"end":1839.019},{"text":"offering","start":1840.431,"end":1840.8},{"text":"to","start":1842.276,"end":1842.404},{"text":"assist","start":1842.741,"end":1843.174},{"text":"or","start":1843.223,"end":1843.399},{"text":"work","start":1843.399,"end":1843.704},{"text":"with","start":1843.704,"end":1843.864},{"text":"the","start":1843.864,"end":1843.961},{"text":"subcommittee","start":1843.961,"end":1844.875},{"text":"to","start":1844.923,"end":1845.036},{"text":"share","start":1845.068,"end":1845.421},{"text":"this","start":1845.501,"end":1845.725},{"text":"kind","start":1845.725,"end":1845.966},{"text":"of","start":1845.966,"end":1846.094},{"text":"data","start":1846.127,"end":1846.528},{"text":"just","start":1846.528,"end":1846.688},{"text":"to","start":1846.688,"end":1846.849},{"text":"inform","start":1846.849,"end":1847.378},{"text":"what","start":1848.442,"end":1848.685},{"text":"kind","start":1848.701,"end":1849.009},{"text":"of","start":1849.009,"end":1849.155},{"text":"policy","start":1849.252,"end":1849.722},{"text":"design","start":1851.536,"end":1851.99},{"text":"that","start":1852.168,"end":1852.411},{"text":"could","start":1852.411,"end":1852.557},{"text":"be","start":1852.67,"end":1852.914},{"text":"based","start":1852.995,"end":1853.319},{"text":"on","start":1853.319,"end":1853.448},{"text":"to","start":1853.562,"end":1853.691},{"text":"help","start":1853.95,"end":1854.21},{"text":"design","start":1854.939,"end":1855.295},{"text":"the","start":1855.344,"end":1855.571},{"text":"toolkit,","start":1856.056,"end":1856.636},{"text":"but","start":1858.004,"end":1858.149},{"text":"also","start":1858.149,"end":1858.568},{"text":"to","start":1858.664,"end":1858.777},{"text":"help","start":1859.533,"end":1860.033},{"text":"figure","start":1860.258,"end":1860.709},{"text":"out","start":1860.725,"end":1860.966},{"text":"how","start":1860.982,"end":1861.159},{"text":"best","start":1861.304,"end":1861.594},{"text":"tax","start":1861.626,"end":1861.803},{"text":"administrations","start":1861.868,"end":1862.56},{"text":"can","start":1862.592,"end":1862.721},{"text":"be","start":1862.834,"end":1862.995},{"text":"guided","start":1862.995,"end":1863.446},{"text":"to","start":1863.542,"end":1864.653},{"text":"have","start":1864.669,"end":1864.894},{"text":"this","start":1864.927,"end":1865.152},{"text":"kind","start":1865.168,"end":1865.474},{"text":"of","start":1865.474,"end":1865.587},{"text":"data","start":1865.7,"end":1865.958},{"text":"collected","start":1865.958,"end":1866.57},{"text":"and","start":1866.764,"end":1867.054},{"text":"published","start":1867.102,"end":1867.764},{"text":"for","start":1868.457,"end":1868.812},{"text":"maybe","start":1869.199,"end":1869.682},{"text":"informing","start":1869.682,"end":1870.215},{"text":"service","start":1870.263,"end":1870.714},{"text":"delivery","start":1870.714,"end":1871.263},{"text":"whereby","start":1871.44,"end":1871.811},{"text":"you","start":1871.843,"end":1871.908},{"text":"need","start":1872.021,"end":1872.182},{"text":"to","start":1872.182,"end":1872.391},{"text":"target","start":1872.408,"end":1872.746},{"text":"specific","start":1872.746,"end":1874.278},{"text":"taxpayers,","start":1873.91,"end":1874.315},{"text":"because","start":1874.754,"end":1875.013},{"text":"we","start":1875.062,"end":1875.143},{"text":"all","start":1875.225,"end":1875.273},{"text":"know","start":1875.387,"end":1875.565},{"text":"that","start":1875.565,"end":1875.939},{"text":"women","start":1876.036,"end":1876.426},{"text":"might","start":1876.864,"end":1877.173},{"text":"have","start":1877.173,"end":1877.481},{"text":"challenges","start":1877.497,"end":1878.049},{"text":"different","start":1878.163,"end":1878.618},{"text":"from","start":1878.634,"end":1878.829},{"text":"those","start":1878.959,"end":1879.186},{"text":"that","start":1879.381,"end":1879.608},{"text":"men","start":1880.014,"end":1880.241},{"text":"could","start":1880.517,"end":1881.637},{"text":"encounter","start":1881.719,"end":1882.206},{"text":"during","start":1882.302,"end":1882.511},{"text":"paying","start":1882.704,"end":1882.897},{"text":"taxes.","start":1883.026,"end":1883.476}]},{"text":"So we started disaggregation of data, but we finally used it to help serve women taxpayers differently from how we do for men.","start":1884.087,"end":1896.997,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."},{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"So","start":1884.087,"end":1884.393},{"text":"we","start":1884.457,"end":1884.554},{"text":"started","start":1884.554,"end":1884.956},{"text":"disaggregation","start":1884.956,"end":1885.648},{"text":"of","start":1885.696,"end":1885.808},{"text":"data,","start":1885.841,"end":1886.082},{"text":"but","start":1886.162,"end":1886.5},{"text":"we","start":1886.548,"end":1886.741},{"text":"finally","start":1886.87,"end":1887.578},{"text":"used","start":1887.674,"end":1887.996},{"text":"it","start":1887.996,"end":1888.269},{"text":"to","start":1888.269,"end":1888.543},{"text":"help","start":1888.881,"end":1889.202},{"text":"serve","start":1890.506,"end":1890.957},{"text":"women","start":1892.262,"end":1892.568},{"text":"taxpayers","start":1892.6,"end":1893.212},{"text":"differently","start":1893.647,"end":1894.226},{"text":"from","start":1894.597,"end":1894.806},{"text":"how","start":1894.919,"end":1895.048},{"text":"we","start":1895.096,"end":1895.177},{"text":"do","start":1895.322,"end":1895.434},{"text":"for","start":1896.208,"end":1896.401},{"text":"men.","start":1896.852,"end":1896.997}]},{"text":"Thank you so much.","start":1897.351,"end":1898.334,"topics":[],"words":[{"text":"Thank","start":1897.351,"end":1897.657},{"text":"you","start":1897.657,"end":1897.738},{"text":"so","start":1897.995,"end":1898.092},{"text":"much.","start":1898.221,"end":1898.334}]}]}],"speaker":{"name":"Hajarah","affiliation":"RWA","affiliation_full":"Rwanda","group":null,"function":"Committee member"}},{"statement_number":22,"start":1900.808,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1901","paragraphs":[{"sentences":[{"text":"Thank you.","start":1900.808,"end":1901.293,"topics":[],"words":[{"text":"Thank","start":1900.808,"end":1901.196},{"text":"you.","start":1901.196,"end":1901.293}]},{"text":"John, please.","start":1902.167,"end":1902.717,"topics":[],"words":[{"text":"John,","start":1902.167,"end":1902.41},{"text":"please.","start":1902.49,"end":1902.717}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":23,"start":1905.726,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1906","paragraphs":[{"sentences":[{"text":"Thank you, Madam Co-Chair.","start":1905.726,"end":1906.519,"topics":[],"words":[{"text":"Thank","start":1905.726,"end":1905.969},{"text":"you,","start":1905.969,"end":1906.001},{"text":"Madam","start":1906.017,"end":1906.195},{"text":"Co-Chair.","start":1906.292,"end":1906.519}]},{"text":"I want to join my voice to what's been already said and congratulate Geneva and Kapenwa for the good work for this, yeah, indeed new committee.","start":1907.196,"end":1918.558,"topics":[],"words":[{"text":"I","start":1907.196,"end":1907.212},{"text":"want","start":1907.212,"end":1907.454},{"text":"to","start":1907.454,"end":1907.713},{"text":"join","start":1908.101,"end":1908.327},{"text":"my","start":1908.424,"end":1908.586},{"text":"voice","start":1908.586,"end":1908.941},{"text":"to","start":1908.99,"end":1909.539},{"text":"what's","start":1909.62,"end":1910.008},{"text":"been","start":1910.024,"end":1910.089},{"text":"already","start":1910.186,"end":1910.412},{"text":"said","start":1910.445,"end":1910.719},{"text":"and","start":1910.833,"end":1910.978},{"text":"congratulate","start":1911.01,"end":1911.786},{"text":"Geneva","start":1912.853,"end":1913.354},{"text":"and","start":1913.58,"end":1913.726},{"text":"Kapenwa","start":1914.001,"end":1914.647},{"text":"for","start":1916.328,"end":1916.522},{"text":"the","start":1916.571,"end":1916.749},{"text":"good","start":1916.749,"end":1916.862},{"text":"work","start":1916.91,"end":1917.04},{"text":"for","start":1917.04,"end":1917.137},{"text":"this,","start":1917.137,"end":1917.252},{"text":"yeah,","start":1917.382,"end":1917.546},{"text":"indeed","start":1917.644,"end":1918.035},{"text":"new","start":1918.035,"end":1918.215},{"text":"committee.","start":1918.215,"end":1918.558}]},{"text":"So I think it's a good thing that we're handling this issue in our tax expert committee as this is a very current issue and there's progress to be done and very interesting, the different work streams that are being proposed.","start":1918.623,"end":1941.925,"topics":[],"words":[{"text":"So","start":1918.623,"end":1918.868},{"text":"I","start":1919.031,"end":1919.211},{"text":"think","start":1919.44,"end":1919.619},{"text":"it's","start":1919.619,"end":1919.782},{"text":"a","start":1919.782,"end":1919.848},{"text":"good","start":1919.848,"end":1920.027},{"text":"thing","start":1920.158,"end":1920.288},{"text":"that","start":1920.419,"end":1920.582},{"text":"we're","start":1920.648,"end":1920.925},{"text":"handling","start":1923.916,"end":1924.293},{"text":"this","start":1924.407,"end":1924.538},{"text":"issue","start":1924.735,"end":1924.997},{"text":"in","start":1925.373,"end":1925.422},{"text":"our","start":1925.537,"end":1925.881},{"text":"tax","start":1926.11,"end":1926.437},{"text":"expert","start":1926.454,"end":1926.797},{"text":"committee","start":1926.847,"end":1927.24},{"text":"as","start":1928.108,"end":1928.172},{"text":"this","start":1928.204,"end":1928.445},{"text":"is","start":1928.445,"end":1928.494},{"text":"a","start":1928.526,"end":1928.606},{"text":"very","start":1928.606,"end":1928.735},{"text":"current","start":1928.847,"end":1929.249},{"text":"issue","start":1929.249,"end":1929.538},{"text":"and","start":1929.795,"end":1929.94},{"text":"there's","start":1929.972,"end":1930.808},{"text":"progress","start":1931.74,"end":1932.222},{"text":"to","start":1932.222,"end":1932.35},{"text":"be","start":1932.383,"end":1932.463},{"text":"done","start":1932.527,"end":1932.897},{"text":"and","start":1933.17,"end":1933.315},{"text":"very","start":1936.625,"end":1936.77},{"text":"interesting,","start":1936.882,"end":1937.301},{"text":"the","start":1937.43,"end":1937.527},{"text":"different","start":1937.527,"end":1937.849},{"text":"work","start":1938.171,"end":1938.397},{"text":"streams","start":1938.397,"end":1938.864},{"text":"that","start":1940.33,"end":1940.926},{"text":"are","start":1940.926,"end":1941.006},{"text":"being","start":1941.071,"end":1941.2},{"text":"proposed.","start":1941.313,"end":1941.925}]},{"text":"I would also like to thank maybe Eamon, I think he's following us online, who was, if I remember correctly, the person who was one of the motors behind creating this Tax and Gender subcommittee.","start":1942.585,"end":1955.361,"topics":[],"words":[{"text":"I","start":1942.585,"end":1942.601},{"text":"would","start":1942.601,"end":1942.746},{"text":"also","start":1942.746,"end":1943.069},{"text":"like","start":1943.069,"end":1943.246},{"text":"to","start":1943.246,"end":1943.375},{"text":"thank","start":1943.391,"end":1943.729},{"text":"maybe","start":1943.729,"end":1943.971},{"text":"Eamon,","start":1944.116,"end":1944.486},{"text":"I","start":1944.76,"end":1944.937},{"text":"think","start":1944.937,"end":1945.163},{"text":"he's","start":1945.163,"end":1945.276},{"text":"following","start":1945.324,"end":1945.55},{"text":"us","start":1945.647,"end":1945.826},{"text":"online,","start":1945.826,"end":1946.183},{"text":"who","start":1946.232,"end":1946.362},{"text":"was,","start":1946.394,"end":1946.524},{"text":"if","start":1947.06,"end":1947.158},{"text":"I","start":1947.223,"end":1947.288},{"text":"remember","start":1947.288,"end":1947.677},{"text":"correctly,","start":1947.677,"end":1948.002},{"text":"the","start":1948.019,"end":1948.1},{"text":"person","start":1948.1,"end":1948.49},{"text":"who","start":1948.49,"end":1948.603},{"text":"was","start":1949.318,"end":1949.448},{"text":"one","start":1949.464,"end":1949.562},{"text":"of","start":1949.562,"end":1949.643},{"text":"the","start":1949.643,"end":1949.74},{"text":"motors","start":1949.74,"end":1950.098},{"text":"behind","start":1950.212,"end":1950.601},{"text":"creating","start":1950.601,"end":1950.991},{"text":"this","start":1951.105,"end":1951.267},{"text":"Tax","start":1951.267,"end":1951.576},{"text":"and","start":1951.576,"end":1951.673},{"text":"Gender","start":1951.673,"end":1952.063},{"text":"subcommittee.","start":1954.759,"end":1955.361}]},{"text":"And so I fully support the plan of work.","start":1955.442,"end":1958.143,"topics":[],"words":[{"text":"And","start":1955.442,"end":1955.588},{"text":"so","start":1955.621,"end":1955.963},{"text":"I","start":1956.255,"end":1956.434},{"text":"fully","start":1956.499,"end":1956.678},{"text":"support","start":1956.678,"end":1957.215},{"text":"the","start":1957.476,"end":1957.573},{"text":"plan","start":1957.573,"end":1957.703},{"text":"of","start":1957.752,"end":1957.882},{"text":"work.","start":1957.882,"end":1958.143}]}]}],"speaker":{"name":"John","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":24,"start":1960.969,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1961","paragraphs":[{"sentences":[{"text":"Thank you.","start":1960.969,"end":1961.679,"topics":[],"words":[{"text":"Thank","start":1960.969,"end":1961.598},{"text":"you.","start":1961.598,"end":1961.679}]},{"text":"Giedrė, please.","start":1961.743,"end":1962.13,"topics":[],"words":[{"text":"Giedrė,","start":1961.743,"end":1961.905},{"text":"please.","start":1961.921,"end":1962.13}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":25,"start":1964.164,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=1965","paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair. And I would like to also join my colleagues congratulating this— the co-coordinators of creating such an inspiring new subcommittee.","start":1964.164,"end":1974.981,"topics":[],"words":[{"text":"Thank","start":1964.164,"end":1964.277},{"text":"you,","start":1964.277,"end":1964.357},{"text":"Madam","start":1964.422,"end":1964.632},{"text":"Chair.","start":1964.728,"end":1964.938},{"text":"And","start":1965.212,"end":1965.293},{"text":"I","start":1965.455,"end":1965.535},{"text":"would","start":1965.551,"end":1965.697},{"text":"like","start":1965.697,"end":1965.874},{"text":"to","start":1965.874,"end":1965.987},{"text":"also","start":1966.181,"end":1966.681},{"text":"join","start":1967.004,"end":1967.149},{"text":"my","start":1967.23,"end":1967.278},{"text":"colleagues","start":1967.326,"end":1967.859},{"text":"congratulating","start":1968.681,"end":1969.39},{"text":"this—","start":1969.502,"end":1969.76},{"text":"the","start":1970.147,"end":1970.308},{"text":"co-coordinators","start":1970.308,"end":1971.081},{"text":"of","start":1971.194,"end":1971.323},{"text":"creating","start":1971.355,"end":1971.613},{"text":"such","start":1971.613,"end":1971.935},{"text":"an","start":1972.886,"end":1973.015},{"text":"inspiring","start":1973.063,"end":1973.82},{"text":"new","start":1973.949,"end":1974.175},{"text":"subcommittee.","start":1974.175,"end":1974.981}]},{"text":"I will not go into details of the work streams, I just wanted to say that some of them are very important and interesting, having studied this a bit.","start":1975.939,"end":1985.044,"topics":[],"words":[{"text":"I","start":1975.939,"end":1976.102},{"text":"will","start":1976.102,"end":1976.2},{"text":"not","start":1976.266,"end":1976.609},{"text":"go","start":1976.903,"end":1977},{"text":"into","start":1977,"end":1977.18},{"text":"details","start":1977.229,"end":1977.703},{"text":"of","start":1977.899,"end":1978.029},{"text":"the","start":1978.797,"end":1978.944},{"text":"work","start":1978.944,"end":1979.14},{"text":"streams,","start":1979.14,"end":1979.467},{"text":"I","start":1979.52,"end":1979.536},{"text":"just","start":1979.536,"end":1979.616},{"text":"wanted","start":1979.616,"end":1979.858},{"text":"to","start":1979.858,"end":1979.938},{"text":"say","start":1979.938,"end":1980.115},{"text":"that","start":1980.115,"end":1980.438},{"text":"some","start":1980.937,"end":1981.13},{"text":"of","start":1981.179,"end":1981.307},{"text":"them","start":1981.307,"end":1981.436},{"text":"are","start":1981.485,"end":1981.549},{"text":"very","start":1981.549,"end":1981.726},{"text":"important","start":1981.726,"end":1982.838},{"text":"and","start":1982.854,"end":1983.031},{"text":"interesting,","start":1983.095,"end":1983.546},{"text":"having","start":1983.579,"end":1983.852},{"text":"studied","start":1983.901,"end":1984.271},{"text":"this","start":1984.368,"end":1984.577},{"text":"a","start":1984.787,"end":1984.867},{"text":"bit.","start":1984.867,"end":1985.044}]},{"text":"I'm not working full-time on this, but I, for instance, I have never seen in my, as far as I recall, anything on how gender and international taxation regimes are related.","start":1985.125,"end":1996.934,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"I'm","start":1985.125,"end":1985.254},{"text":"not","start":1985.27,"end":1985.495},{"text":"working","start":1985.495,"end":1985.721},{"text":"full-time","start":1985.753,"end":1986.107},{"text":"on","start":1986.156,"end":1986.301},{"text":"this,","start":1986.301,"end":1986.365},{"text":"but","start":1986.945,"end":1987.187},{"text":"I,","start":1987.187,"end":1987.267},{"text":"for","start":1987.283,"end":1987.444},{"text":"instance,","start":1987.444,"end":1987.686},{"text":"I","start":1987.75,"end":1987.766},{"text":"have","start":1987.766,"end":1987.911},{"text":"never","start":1987.927,"end":1988.169},{"text":"seen","start":1988.169,"end":1988.378},{"text":"in","start":1988.798,"end":1988.847},{"text":"my,","start":1988.895,"end":1988.992},{"text":"as","start":1989.688,"end":1989.753},{"text":"far","start":1989.866,"end":1990.028},{"text":"as","start":1990.028,"end":1990.173},{"text":"I","start":1990.173,"end":1990.254},{"text":"recall,","start":1990.254,"end":1990.448},{"text":"anything","start":1990.594,"end":1991.046},{"text":"on","start":1991.386,"end":1991.532},{"text":"how","start":1992.114,"end":1992.211},{"text":"gender","start":1992.939,"end":1993.408},{"text":"and","start":1993.424,"end":1993.553},{"text":"international","start":1993.586,"end":1994.297},{"text":"taxation","start":1994.297,"end":1994.686},{"text":"regimes","start":1994.815,"end":1995.656},{"text":"are","start":1996.319,"end":1996.497},{"text":"related.","start":1996.497,"end":1996.934}]},{"text":"So I'm very much looking forward to seeing the work streams and the results, because for I am a part— I formed a part of this subcommittee as well.","start":1996.982,"end":2008.545,"topics":[],"words":[{"text":"So","start":1996.982,"end":1997.079},{"text":"I'm","start":1997.079,"end":1997.193},{"text":"very","start":1997.29,"end":1997.451},{"text":"much","start":1997.451,"end":1997.597},{"text":"looking","start":1997.694,"end":1997.84},{"text":"forward","start":1997.84,"end":1998.284},{"text":"to","start":1998.284,"end":1998.404},{"text":"seeing","start":2001.927,"end":2002.241},{"text":"the","start":2002.357,"end":2002.44},{"text":"work","start":2003.002,"end":2003.167},{"text":"streams","start":2003.167,"end":2003.515},{"text":"and","start":2003.515,"end":2003.614},{"text":"the","start":2003.664,"end":2003.746},{"text":"results,","start":2003.763,"end":2004.077},{"text":"because","start":2004.094,"end":2004.342},{"text":"for","start":2004.573,"end":2004.639},{"text":"I","start":2005.404,"end":2005.517},{"text":"am","start":2005.565,"end":2005.774},{"text":"a","start":2006.032,"end":2006.08},{"text":"part—","start":2006.129,"end":2006.628},{"text":"I","start":2006.676,"end":2006.708},{"text":"formed","start":2006.708,"end":2007.095},{"text":"a","start":2007.095,"end":2007.127},{"text":"part","start":2007.176,"end":2007.369},{"text":"of","start":2007.417,"end":2007.498},{"text":"this","start":2007.498,"end":2007.594},{"text":"subcommittee","start":2007.594,"end":2008.206},{"text":"as","start":2008.206,"end":2008.271},{"text":"well.","start":2008.383,"end":2008.545}]},{"text":"One remark, there is this phenomenon about which also tax lawyers and tax professors write, even though— which is called pink taxation.","start":2009.978,"end":2019.678,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"One","start":2009.978,"end":2010.091},{"text":"remark,","start":2011.105,"end":2011.589},{"text":"there","start":2012.007,"end":2012.104},{"text":"is","start":2012.104,"end":2012.217},{"text":"this","start":2012.249,"end":2012.41},{"text":"phenomenon","start":2012.41,"end":2013.425},{"text":"about","start":2013.682,"end":2013.892},{"text":"which","start":2013.94,"end":2014.085},{"text":"also","start":2014.166,"end":2014.556},{"text":"tax","start":2015.483,"end":2015.808},{"text":"lawyers","start":2015.808,"end":2016.182},{"text":"and","start":2016.296,"end":2016.377},{"text":"tax","start":2016.377,"end":2016.686},{"text":"professors","start":2016.686,"end":2017.239},{"text":"write,","start":2017.434,"end":2017.759},{"text":"even","start":2017.922,"end":2018.133},{"text":"though—","start":2018.166,"end":2018.296},{"text":"which","start":2018.491,"end":2018.589},{"text":"is","start":2018.654,"end":2018.703},{"text":"called","start":2018.8,"end":2019.028},{"text":"pink","start":2019.06,"end":2019.288},{"text":"taxation.","start":2019.288,"end":2019.678}]},{"text":"It's not exactly actually taxation, but it's an economic phenomenon when everything, services and prices that are destined to women, are priced much more than to men.","start":2020.463,"end":2033.05,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"It's","start":2020.463,"end":2020.576},{"text":"not","start":2020.624,"end":2020.85},{"text":"exactly","start":2020.882,"end":2021.561},{"text":"actually","start":2021.738,"end":2022.062},{"text":"taxation,","start":2022.062,"end":2022.675},{"text":"but","start":2022.708,"end":2022.821},{"text":"it's","start":2022.821,"end":2023.031},{"text":"an","start":2023.031,"end":2023.095},{"text":"economic","start":2023.273,"end":2023.757},{"text":"phenomenon","start":2023.757,"end":2024.226},{"text":"when","start":2024.339,"end":2024.516},{"text":"everything,","start":2026.261,"end":2026.616},{"text":"services","start":2026.681,"end":2027.133},{"text":"and","start":2027.165,"end":2027.246},{"text":"prices","start":2027.311,"end":2027.698},{"text":"that","start":2027.73,"end":2027.892},{"text":"are","start":2027.957,"end":2028.037},{"text":"destined","start":2028.037,"end":2028.377},{"text":"to","start":2028.377,"end":2028.506},{"text":"women,","start":2029.009,"end":2029.323},{"text":"are","start":2030.249,"end":2030.447},{"text":"priced","start":2031.075,"end":2031.505},{"text":"much","start":2031.696,"end":2031.841},{"text":"more","start":2031.938,"end":2032.099},{"text":"than","start":2032.099,"end":2032.244},{"text":"to","start":2032.744,"end":2032.808},{"text":"men.","start":2032.84,"end":2033.05}]},{"text":"So even though it's not taxation, economic effect is as if you had paid a tax.","start":2033.469,"end":2039.189,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"So","start":2033.469,"end":2033.662},{"text":"even","start":2033.791,"end":2033.968},{"text":"though","start":2033.968,"end":2034.129},{"text":"it's","start":2034.129,"end":2034.29},{"text":"not","start":2034.29,"end":2034.629},{"text":"taxation,","start":2035.467,"end":2036.031},{"text":"economic","start":2036.369,"end":2037.094},{"text":"effect","start":2037.11,"end":2037.432},{"text":"is","start":2037.432,"end":2037.513},{"text":"as","start":2037.658,"end":2037.723},{"text":"if","start":2037.835,"end":2037.932},{"text":"you","start":2038.061,"end":2038.206},{"text":"had","start":2038.222,"end":2038.367},{"text":"paid","start":2038.48,"end":2038.705},{"text":"a","start":2038.705,"end":2038.722},{"text":"tax.","start":2038.786,"end":2039.189}]},{"text":"So I was wondering, obviously, that's so obvious, one of those classical examples is hairdresser services, where my husband with much less complicated— much more complicated, sorry, I think here pays less, half less maybe than I pay.","start":2039.463,"end":2057.49,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"So","start":2039.463,"end":2039.737},{"text":"I","start":2039.833,"end":2039.882},{"text":"was","start":2039.994,"end":2040.14},{"text":"wondering,","start":2040.172,"end":2040.625},{"text":"obviously,","start":2041.062,"end":2041.531},{"text":"that's","start":2041.547,"end":2041.903},{"text":"so","start":2042.113,"end":2042.259},{"text":"obvious,","start":2042.517,"end":2043.019},{"text":"one","start":2043.229,"end":2043.342},{"text":"of","start":2043.391,"end":2043.536},{"text":"those","start":2043.553,"end":2043.86},{"text":"classical","start":2043.957,"end":2044.394},{"text":"examples","start":2044.394,"end":2044.944},{"text":"is","start":2044.944,"end":2044.992},{"text":"hairdresser","start":2045.769,"end":2046.383},{"text":"services,","start":2046.383,"end":2047.354},{"text":"where","start":2048.1,"end":2048.471},{"text":"my","start":2048.471,"end":2048.568},{"text":"husband","start":2048.698,"end":2049.457},{"text":"with","start":2050.233,"end":2050.508},{"text":"much","start":2050.54,"end":2050.75},{"text":"less","start":2051.106,"end":2051.284},{"text":"complicated—","start":2051.284,"end":2051.865},{"text":"much","start":2052.318,"end":2052.496},{"text":"more","start":2052.56,"end":2052.657},{"text":"complicated,","start":2052.657,"end":2053.126},{"text":"sorry,","start":2053.142,"end":2053.352},{"text":"I","start":2053.385,"end":2053.401},{"text":"think","start":2053.465,"end":2053.886},{"text":"here","start":2053.886,"end":2054.063},{"text":"pays","start":2054.904,"end":2055.049},{"text":"less,","start":2055.146,"end":2055.34},{"text":"half","start":2056.213,"end":2056.456},{"text":"less","start":2056.52,"end":2056.585},{"text":"maybe","start":2056.698,"end":2056.94},{"text":"than","start":2056.94,"end":2057.07},{"text":"I","start":2057.102,"end":2057.28},{"text":"pay.","start":2057.344,"end":2057.49}]},{"text":"And it's well known.","start":2057.732,"end":2058.463,"topics":[],"words":[{"text":"And","start":2057.732,"end":2057.829},{"text":"it's","start":2057.829,"end":2058.007},{"text":"well","start":2058.092,"end":2058.237},{"text":"known.","start":2058.237,"end":2058.463}]},{"text":"Another example was, you know, the pink razors, which when they are blue and destined for men, they are cheaper than pink for women, and so on.","start":2058.979,"end":2067.049,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"Another","start":2058.979,"end":2059.302},{"text":"example","start":2059.302,"end":2059.738},{"text":"was,","start":2059.786,"end":2059.915},{"text":"you","start":2060.028,"end":2060.158},{"text":"know,","start":2060.174,"end":2060.335},{"text":"the","start":2060.416,"end":2060.577},{"text":"pink","start":2060.577,"end":2060.916},{"text":"razors,","start":2060.916,"end":2061.449},{"text":"which","start":2061.723,"end":2061.917},{"text":"when","start":2062.837,"end":2062.901},{"text":"they","start":2062.998,"end":2063.143},{"text":"are","start":2063.159,"end":2063.192},{"text":"blue","start":2063.192,"end":2063.369},{"text":"and","start":2063.498,"end":2063.579},{"text":"destined","start":2063.579,"end":2063.902},{"text":"for","start":2063.902,"end":2064.063},{"text":"men,","start":2064.063,"end":2064.273},{"text":"they","start":2064.386,"end":2064.467},{"text":"are","start":2064.612,"end":2064.806},{"text":"cheaper","start":2065.258,"end":2065.596},{"text":"than","start":2065.596,"end":2065.726},{"text":"pink","start":2065.839,"end":2066.065},{"text":"for","start":2066.065,"end":2066.129},{"text":"women,","start":2066.129,"end":2066.371},{"text":"and","start":2066.565,"end":2066.694},{"text":"so","start":2066.726,"end":2066.855},{"text":"on.","start":2066.968,"end":2067.049}]},{"text":"So it's discussed in the field of tax law and tax economics.","start":2068.874,"end":2072.791,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"So","start":2068.874,"end":2069.39},{"text":"it's","start":2069.567,"end":2069.793},{"text":"discussed","start":2069.793,"end":2070.228},{"text":"in","start":2070.228,"end":2070.292},{"text":"the","start":2070.292,"end":2070.389},{"text":"field","start":2070.389,"end":2070.679},{"text":"of","start":2070.679,"end":2070.744},{"text":"tax","start":2070.857,"end":2071.243},{"text":"law","start":2071.243,"end":2071.372},{"text":"and","start":2071.501,"end":2071.743},{"text":"tax","start":2071.904,"end":2072.178},{"text":"economics.","start":2072.243,"end":2072.791}]},{"text":"I wanted to ask whether you want to include this, whether it's too wide for the subcommittee, or you perhaps— it would be good to explicitly exclude exclude this from the scope, you know, that people don't look for it when they look at the papers.","start":2072.936,"end":2089.809,"topics":[],"words":[{"text":"I","start":2072.936,"end":2072.952},{"text":"wanted","start":2073.016,"end":2073.403},{"text":"to","start":2073.516,"end":2073.645},{"text":"ask","start":2075.112,"end":2075.692},{"text":"whether","start":2075.918,"end":2076.321},{"text":"you","start":2076.482,"end":2076.563},{"text":"want","start":2076.563,"end":2076.659},{"text":"to","start":2076.659,"end":2076.804},{"text":"include","start":2076.804,"end":2077.207},{"text":"this,","start":2077.207,"end":2077.514},{"text":"whether","start":2077.788,"end":2078.094},{"text":"it's","start":2078.094,"end":2078.271},{"text":"too","start":2079.079,"end":2079.208},{"text":"wide","start":2079.305,"end":2079.774},{"text":"for","start":2080.032,"end":2080.162},{"text":"the","start":2080.21,"end":2080.275},{"text":"subcommittee,","start":2080.275,"end":2080.97},{"text":"or","start":2081.341,"end":2081.422},{"text":"you","start":2081.487,"end":2081.584},{"text":"perhaps—","start":2081.584,"end":2081.939},{"text":"it","start":2082.004,"end":2082.246},{"text":"would","start":2082.311,"end":2082.44},{"text":"be","start":2082.473,"end":2082.667},{"text":"good","start":2082.796,"end":2083.006},{"text":"to","start":2083.038,"end":2083.167},{"text":"explicitly","start":2083.361,"end":2084.008},{"text":"exclude","start":2084.169,"end":2086.254},{"text":"exclude","start":2084.4,"end":2084.674},{"text":"this","start":2084.674,"end":2085.013},{"text":"from","start":2085.142,"end":2085.385},{"text":"the","start":2085.385,"end":2085.481},{"text":"scope,","start":2085.481,"end":2086.03},{"text":"you","start":2086.45,"end":2086.547},{"text":"know,","start":2086.547,"end":2086.757},{"text":"that","start":2086.773,"end":2086.935},{"text":"people","start":2086.935,"end":2087.177},{"text":"don't","start":2087.177,"end":2087.419},{"text":"look","start":2087.419,"end":2087.581},{"text":"for","start":2087.581,"end":2087.694},{"text":"it","start":2087.742,"end":2088.081},{"text":"when","start":2088.372,"end":2088.437},{"text":"they","start":2088.533,"end":2088.695},{"text":"look","start":2089.196,"end":2089.292},{"text":"at","start":2089.292,"end":2089.422},{"text":"the","start":2089.422,"end":2089.518},{"text":"papers.","start":2089.518,"end":2089.809}]},{"text":"Thank you very much.","start":2090.068,"end":2090.649,"topics":[],"words":[{"text":"Thank","start":2090.068,"end":2090.197},{"text":"you","start":2090.229,"end":2090.261},{"text":"very","start":2090.261,"end":2090.423},{"text":"much.","start":2090.423,"end":2090.649}]}]}],"speaker":{"name":"Giedrė","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":26,"start":2093.16,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=2094","paragraphs":[{"sentences":[{"text":"Thank you very much.","start":2093.16,"end":2094.094,"topics":[],"words":[{"text":"Thank","start":2093.16,"end":2093.256},{"text":"you","start":2093.256,"end":2093.369},{"text":"very","start":2093.594,"end":2093.771},{"text":"much.","start":2093.771,"end":2094.094}]},{"text":"I personally never heard the term pink taxation, but I think it just shows the linkage of taxation to other policy areas as well.","start":2094.303,"end":2103.838,"topics":[],"words":[{"text":"I","start":2094.303,"end":2094.319},{"text":"personally","start":2094.561,"end":2094.979},{"text":"never","start":2094.979,"end":2095.334},{"text":"heard","start":2095.35,"end":2095.511},{"text":"the","start":2095.511,"end":2095.672},{"text":"term","start":2095.672,"end":2095.849},{"text":"pink","start":2095.93,"end":2096.252},{"text":"taxation,","start":2096.252,"end":2096.944},{"text":"but","start":2098.329,"end":2098.41},{"text":"I","start":2098.49,"end":2098.506},{"text":"think","start":2098.571,"end":2098.764},{"text":"it","start":2098.764,"end":2099.215},{"text":"just","start":2099.215,"end":2099.537},{"text":"shows","start":2099.537,"end":2099.763},{"text":"the","start":2099.875,"end":2100.117},{"text":"linkage","start":2100.181,"end":2100.568},{"text":"of","start":2101.164,"end":2101.26},{"text":"taxation","start":2101.486,"end":2102.033},{"text":"to","start":2102.13,"end":2102.339},{"text":"other","start":2102.372,"end":2102.646},{"text":"policy","start":2102.694,"end":2103.065},{"text":"areas","start":2103.097,"end":2103.387},{"text":"as","start":2103.58,"end":2103.628},{"text":"well.","start":2103.741,"end":2103.838}]},{"text":"So thank you.","start":2103.983,"end":2105.336,"topics":[],"words":[{"text":"So","start":2103.983,"end":2104.353},{"text":"thank","start":2104.933,"end":2105.207},{"text":"you.","start":2105.256,"end":2105.336}]},{"text":"Angela, please.","start":2105.836,"end":2106.448,"topics":[],"words":[{"text":"Angela,","start":2105.836,"end":2106.222},{"text":"please.","start":2106.238,"end":2106.448}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":27,"start":2108.558,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=2109","paragraphs":[{"sentences":[{"text":"Thank you, Co-Chair, and I join my colleagues I would like to thank Geneva, Coopsee, Lorenzo, and Cecilia for pioneering this work.","start":2108.558,"end":2118.007,"topics":[],"words":[{"text":"Thank","start":2108.558,"end":2108.736},{"text":"you,","start":2108.736,"end":2108.8},{"text":"Co-Chair,","start":2108.816,"end":2109.396},{"text":"and","start":2109.686,"end":2109.831},{"text":"I","start":2109.944,"end":2109.992},{"text":"join","start":2110.186,"end":2110.572},{"text":"my","start":2110.572,"end":2110.637},{"text":"colleagues","start":2110.733,"end":2111.04},{"text":"I","start":2111.342,"end":2111.358},{"text":"would","start":2111.39,"end":2111.471},{"text":"like","start":2111.503,"end":2111.567},{"text":"to","start":2111.567,"end":2111.664},{"text":"thank","start":2111.664,"end":2113},{"text":"Geneva,","start":2113.113,"end":2113.596},{"text":"Coopsee,","start":2113.741,"end":2114.24},{"text":"Lorenzo,","start":2115.367,"end":2115.769},{"text":"and","start":2115.834,"end":2115.898},{"text":"Cecilia","start":2116.011,"end":2116.752},{"text":"for","start":2117.058,"end":2117.219},{"text":"pioneering","start":2117.219,"end":2117.589},{"text":"this","start":2117.621,"end":2117.798},{"text":"work.","start":2117.846,"end":2118.007}]},{"text":"As a UN Tax Committee member, I think it's an honor and privilege that we have this pioneering work started here and during our term.","start":2118.909,"end":2127.281,"topics":[],"words":[{"text":"As","start":2118.909,"end":2119.038},{"text":"a","start":2119.135,"end":2119.296},{"text":"UN","start":2119.296,"end":2119.537},{"text":"Tax","start":2119.537,"end":2119.779},{"text":"Committee","start":2119.779,"end":2120.084},{"text":"member,","start":2120.117,"end":2120.567},{"text":"I","start":2120.68,"end":2120.696},{"text":"think","start":2120.761,"end":2120.906},{"text":"it's","start":2120.906,"end":2121.003},{"text":"an","start":2121.003,"end":2121.051},{"text":"honor","start":2121.148,"end":2121.472},{"text":"and","start":2121.488,"end":2121.569},{"text":"privilege","start":2121.569,"end":2121.86},{"text":"that","start":2121.974,"end":2122.233},{"text":"we","start":2122.928,"end":2123.026},{"text":"have","start":2123.026,"end":2123.236},{"text":"this","start":2123.268,"end":2123.543},{"text":"pioneering","start":2123.738,"end":2124.288},{"text":"work","start":2124.385,"end":2124.66},{"text":"started","start":2124.725,"end":2125.113},{"text":"here","start":2125.21,"end":2125.485},{"text":"and","start":2125.534,"end":2125.696},{"text":"during","start":2125.696,"end":2125.906},{"text":"our","start":2125.938,"end":2126.1},{"text":"term.","start":2126.1,"end":2127.281}]},{"text":"A lot of our work has been building on what has been important for the tax community and the tax circle, and the fact that we are able to branch out to look at this area is significant, and I want to provide support for that.","start":2127.395,"end":2141.194,"topics":[],"words":[{"text":"A","start":2127.395,"end":2127.411},{"text":"lot","start":2127.476,"end":2127.637},{"text":"of","start":2127.637,"end":2127.702},{"text":"our","start":2127.702,"end":2127.848},{"text":"work","start":2127.864,"end":2127.961},{"text":"has","start":2127.961,"end":2128.252},{"text":"been","start":2128.285,"end":2128.398},{"text":"building","start":2128.446,"end":2128.722},{"text":"on","start":2128.77,"end":2128.9},{"text":"what","start":2128.932,"end":2129.207},{"text":"has","start":2129.336,"end":2129.466},{"text":"been","start":2129.725,"end":2129.79},{"text":"important","start":2129.806,"end":2130.274},{"text":"for","start":2130.306,"end":2130.5},{"text":"the","start":2132.632,"end":2132.729},{"text":"tax","start":2132.729,"end":2132.971},{"text":"community","start":2132.971,"end":2133.375},{"text":"and","start":2133.375,"end":2133.472},{"text":"the","start":2133.472,"end":2133.617},{"text":"tax","start":2133.617,"end":2134.005},{"text":"circle,","start":2134.102,"end":2134.554},{"text":"and","start":2134.812,"end":2134.958},{"text":"the","start":2135.151,"end":2135.248},{"text":"fact","start":2135.297,"end":2135.474},{"text":"that","start":2135.474,"end":2135.555},{"text":"we","start":2135.555,"end":2135.701},{"text":"are","start":2135.701,"end":2135.781},{"text":"able","start":2135.781,"end":2135.959},{"text":"to","start":2135.959,"end":2136.088},{"text":"branch","start":2136.104,"end":2136.363},{"text":"out","start":2136.363,"end":2136.524},{"text":"to","start":2136.524,"end":2136.67},{"text":"look","start":2136.67,"end":2136.767},{"text":"at","start":2136.767,"end":2136.847},{"text":"this","start":2136.847,"end":2137.09},{"text":"area","start":2137.154,"end":2137.348},{"text":"is","start":2138.227,"end":2138.291},{"text":"significant,","start":2138.58,"end":2139.365},{"text":"and","start":2139.446,"end":2139.606},{"text":"I","start":2139.606,"end":2139.638},{"text":"want","start":2139.686,"end":2139.847},{"text":"to","start":2139.847,"end":2139.959},{"text":"provide","start":2140.248,"end":2140.536},{"text":"support","start":2140.568,"end":2140.889},{"text":"for","start":2140.889,"end":2141.049},{"text":"that.","start":2141.049,"end":2141.194}]},{"text":"I also appreciate the ambition of the subcommittee, because not only do you cover tax policy issues from a policymaker perspective, you also consider tax administrations as an employer, and so that diverse focus in switching that mindset is not an easy one, and I appreciate your efforts to even consider that.","start":2142.477,"end":2163.453,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"I","start":2142.477,"end":2142.605},{"text":"also","start":2142.878,"end":2143.246},{"text":"appreciate","start":2143.375,"end":2143.856},{"text":"the","start":2143.856,"end":2143.904},{"text":"ambition","start":2143.92,"end":2144.337},{"text":"of","start":2144.337,"end":2144.433},{"text":"the","start":2144.481,"end":2144.561},{"text":"subcommittee,","start":2144.561,"end":2145.139},{"text":"because","start":2145.62,"end":2145.909},{"text":"not","start":2146.101,"end":2146.229},{"text":"only","start":2146.261,"end":2146.47},{"text":"do","start":2146.486,"end":2146.518},{"text":"you","start":2146.518,"end":2146.63},{"text":"cover","start":2146.646,"end":2147.063},{"text":"tax","start":2147.063,"end":2147.448},{"text":"policy","start":2147.448,"end":2147.801},{"text":"issues","start":2147.945,"end":2148.314},{"text":"from","start":2148.426,"end":2148.539},{"text":"a","start":2148.587,"end":2148.667},{"text":"policymaker","start":2148.667,"end":2149.308},{"text":"perspective,","start":2149.308,"end":2149.838},{"text":"you","start":2150.351,"end":2150.447},{"text":"also","start":2150.447,"end":2150.672},{"text":"consider","start":2150.736,"end":2151.153},{"text":"tax","start":2151.698,"end":2151.842},{"text":"administrations","start":2151.939,"end":2152.724},{"text":"as","start":2152.901,"end":2152.965},{"text":"an","start":2153.141,"end":2153.189},{"text":"employer,","start":2153.622,"end":2154.2},{"text":"and","start":2154.825,"end":2155.002},{"text":"so","start":2155.002,"end":2155.194},{"text":"that","start":2155.964,"end":2156.092},{"text":"diverse","start":2156.124,"end":2156.685},{"text":"focus","start":2156.685,"end":2157.279},{"text":"in","start":2157.391,"end":2157.439},{"text":"switching","start":2157.487,"end":2157.936},{"text":"that","start":2157.968,"end":2158.129},{"text":"mindset","start":2158.129,"end":2158.658},{"text":"is","start":2159.412,"end":2159.46},{"text":"not","start":2159.572,"end":2159.636},{"text":"an","start":2159.636,"end":2159.781},{"text":"easy","start":2159.893,"end":2160.101},{"text":"one,","start":2160.198,"end":2160.422},{"text":"and","start":2160.839,"end":2161.176},{"text":"I","start":2161.4,"end":2161.432},{"text":"appreciate","start":2161.432,"end":2161.881},{"text":"your","start":2161.962,"end":2162.234},{"text":"efforts","start":2162.298,"end":2162.555},{"text":"to","start":2162.555,"end":2162.699},{"text":"even","start":2162.699,"end":2162.828},{"text":"consider","start":2162.924,"end":2163.261},{"text":"that.","start":2163.325,"end":2163.453}]},{"text":"I echo the views of many of my colleagues that the data work stream will be very key.","start":2164.383,"end":2168.887,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"I","start":2164.383,"end":2164.431},{"text":"echo","start":2164.704,"end":2164.944},{"text":"the","start":2164.96,"end":2165.04},{"text":"views","start":2165.04,"end":2165.313},{"text":"of","start":2165.345,"end":2165.393},{"text":"many","start":2165.409,"end":2165.633},{"text":"of","start":2165.649,"end":2165.681},{"text":"my","start":2165.681,"end":2165.762},{"text":"colleagues","start":2165.826,"end":2166.274},{"text":"that","start":2166.387,"end":2166.595},{"text":"the","start":2166.787,"end":2167.028},{"text":"data","start":2167.188,"end":2167.509},{"text":"work","start":2167.509,"end":2167.669},{"text":"stream","start":2167.685,"end":2167.958},{"text":"will","start":2167.99,"end":2168.054},{"text":"be","start":2168.07,"end":2168.23},{"text":"very","start":2168.23,"end":2168.519},{"text":"key.","start":2168.551,"end":2168.887}]},{"text":"For us as a tax committee, we are looking at this and having discussions on this, probably for the first time, since this is the pioneering work.","start":2169.609,"end":2176.165,"topics":[],"words":[{"text":"For","start":2169.609,"end":2169.897},{"text":"us","start":2169.897,"end":2170.009},{"text":"as","start":2170.009,"end":2170.154},{"text":"a","start":2170.154,"end":2170.218},{"text":"tax","start":2170.218,"end":2170.474},{"text":"committee,","start":2170.474,"end":2170.923},{"text":"we","start":2170.955,"end":2171.035},{"text":"are","start":2171.1,"end":2171.18},{"text":"looking","start":2171.18,"end":2171.404},{"text":"at","start":2171.42,"end":2171.5},{"text":"this","start":2171.516,"end":2171.709},{"text":"and","start":2172.061,"end":2172.141},{"text":"having","start":2172.158,"end":2172.398},{"text":"discussions","start":2172.398,"end":2172.847},{"text":"on","start":2172.879,"end":2172.927},{"text":"this,","start":2172.959,"end":2173.264},{"text":"probably","start":2173.6,"end":2173.969},{"text":"for","start":2174.001,"end":2174.145},{"text":"the","start":2174.145,"end":2174.225},{"text":"first","start":2174.225,"end":2174.402},{"text":"time,","start":2174.402,"end":2174.69},{"text":"since","start":2174.738,"end":2175.219},{"text":"this","start":2175.283,"end":2175.348},{"text":"is","start":2175.348,"end":2175.412},{"text":"the","start":2175.444,"end":2175.524},{"text":"pioneering","start":2175.524,"end":2175.893},{"text":"work.","start":2176.005,"end":2176.165}]},{"text":"And a data-based and evidence-based approach to starting this work will be key, because we also do not want our perceptions to drive some of our— or influence the comments that we make, but looking at the data, across different dimensions.","start":2176.87,"end":2191.653,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"And","start":2176.87,"end":2177.175},{"text":"a","start":2177.608,"end":2177.624},{"text":"data-based","start":2177.688,"end":2178.666},{"text":"and","start":2178.73,"end":2178.794},{"text":"evidence-based","start":2179.034,"end":2179.868},{"text":"approach","start":2179.932,"end":2180.301},{"text":"to","start":2180.429,"end":2180.589},{"text":"starting","start":2180.75,"end":2181.07},{"text":"this","start":2181.07,"end":2181.231},{"text":"work","start":2181.279,"end":2181.375},{"text":"will","start":2181.375,"end":2181.519},{"text":"be","start":2181.535,"end":2181.615},{"text":"key,","start":2181.679,"end":2181.792},{"text":"because","start":2182.24,"end":2182.545},{"text":"we","start":2182.577,"end":2182.802},{"text":"also","start":2182.898,"end":2183.138},{"text":"do","start":2183.138,"end":2183.218},{"text":"not","start":2183.218,"end":2183.347},{"text":"want","start":2183.379,"end":2183.603},{"text":"our","start":2183.603,"end":2183.699},{"text":"perceptions","start":2183.699,"end":2184.308},{"text":"to","start":2184.805,"end":2184.869},{"text":"drive","start":2185.206,"end":2185.479},{"text":"some","start":2185.479,"end":2185.671},{"text":"of","start":2185.703,"end":2185.911},{"text":"our—","start":2186.088,"end":2186.296},{"text":"or","start":2186.488,"end":2186.585},{"text":"influence","start":2186.585,"end":2187.242},{"text":"the","start":2187.466,"end":2187.546},{"text":"comments","start":2187.546,"end":2187.931},{"text":"that","start":2187.931,"end":2188.011},{"text":"we","start":2188.011,"end":2188.107},{"text":"make,","start":2188.107,"end":2188.492},{"text":"but","start":2188.829,"end":2189.037},{"text":"looking","start":2189.053,"end":2189.278},{"text":"at","start":2189.47,"end":2189.55},{"text":"the","start":2189.55,"end":2189.63},{"text":"data,","start":2189.63,"end":2189.951},{"text":"across","start":2190.352,"end":2190.673},{"text":"different","start":2190.673,"end":2190.914},{"text":"dimensions.","start":2190.914,"end":2191.653}]},{"text":"I think Claudia brought up the dimension of educational background.","start":2191.702,"end":2195.14,"topics":[],"words":[{"text":"I","start":2191.702,"end":2191.862},{"text":"think","start":2191.862,"end":2192.103},{"text":"Claudia","start":2192.103,"end":2192.441},{"text":"brought","start":2192.441,"end":2192.618},{"text":"up","start":2192.618,"end":2192.746},{"text":"the","start":2192.746,"end":2192.826},{"text":"dimension","start":2192.826,"end":2193.357},{"text":"of","start":2193.63,"end":2193.951},{"text":"educational","start":2194.208,"end":2194.69},{"text":"background.","start":2194.69,"end":2195.14}]},{"text":"I think it's useful to look across the different life stages and how that would maybe also inform us on what are the areas that we need to focus on and can make an impact to women in these areas.","start":2195.638,"end":2208.158,"topics":[],"words":[{"text":"I","start":2195.638,"end":2195.67},{"text":"think","start":2195.67,"end":2195.831},{"text":"it's","start":2195.831,"end":2195.96},{"text":"useful","start":2195.96,"end":2196.265},{"text":"to","start":2196.297,"end":2196.393},{"text":"look","start":2196.442,"end":2196.715},{"text":"across","start":2196.843,"end":2197.293},{"text":"the","start":2197.341,"end":2197.422},{"text":"different","start":2197.422,"end":2197.743},{"text":"life","start":2197.743,"end":2197.872},{"text":"stages","start":2197.904,"end":2198.354},{"text":"and","start":2199.254,"end":2199.334},{"text":"how","start":2199.35,"end":2199.462},{"text":"that","start":2199.511,"end":2199.72},{"text":"would","start":2199.72,"end":2199.88},{"text":"maybe","start":2200.234,"end":2200.587},{"text":"also","start":2201.455,"end":2201.664},{"text":"inform","start":2201.745,"end":2202.147},{"text":"us","start":2202.227,"end":2202.5},{"text":"on","start":2202.886,"end":2202.966},{"text":"what","start":2202.966,"end":2203.191},{"text":"are","start":2203.191,"end":2203.272},{"text":"the","start":2203.288,"end":2203.449},{"text":"areas","start":2203.593,"end":2203.899},{"text":"that","start":2203.931,"end":2204.011},{"text":"we","start":2204.011,"end":2204.043},{"text":"need","start":2204.043,"end":2204.252},{"text":"to","start":2204.252,"end":2204.333},{"text":"focus","start":2204.333,"end":2204.686},{"text":"on","start":2204.879,"end":2204.927},{"text":"and","start":2205.217,"end":2205.281},{"text":"can","start":2205.361,"end":2205.586},{"text":"make","start":2205.618,"end":2205.779},{"text":"an","start":2205.779,"end":2205.876},{"text":"impact","start":2205.876,"end":2206.39},{"text":"to","start":2206.904,"end":2207.033},{"text":"women","start":2207.065,"end":2207.322},{"text":"in","start":2207.387,"end":2207.515},{"text":"these","start":2207.612,"end":2207.756},{"text":"areas.","start":2207.933,"end":2208.158}]},{"text":"So I thank you for this work and I will be cheering for you.","start":2208.66,"end":2211.955,"topics":[],"words":[{"text":"So","start":2208.66,"end":2208.917},{"text":"I","start":2209.335,"end":2209.383},{"text":"thank","start":2209.496,"end":2209.753},{"text":"you","start":2209.801,"end":2209.849},{"text":"for","start":2209.897,"end":2210.058},{"text":"this","start":2210.123,"end":2210.235},{"text":"work","start":2210.299,"end":2210.605},{"text":"and","start":2210.605,"end":2210.83},{"text":"I","start":2211.087,"end":2211.135},{"text":"will","start":2211.168,"end":2211.232},{"text":"be","start":2211.264,"end":2211.344},{"text":"cheering","start":2211.344,"end":2211.634},{"text":"for","start":2211.73,"end":2211.891},{"text":"you.","start":2211.891,"end":2211.955}]},{"text":"Thank you.","start":2212.309,"end":2212.615,"topics":[],"words":[{"text":"Thank","start":2212.309,"end":2212.534},{"text":"you.","start":2212.534,"end":2212.615}]}]}],"speaker":{"name":"Angela","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":28,"start":2214.978,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=2215","paragraphs":[{"sentences":[{"text":"Thank you.","start":2214.978,"end":2215.46,"topics":[],"words":[{"text":"Thank","start":2214.978,"end":2215.3},{"text":"you.","start":2215.348,"end":2215.46}]},{"text":"Wanda, please.","start":2215.991,"end":2216.538,"topics":[],"words":[{"text":"Wanda,","start":2215.991,"end":2216.248},{"text":"please.","start":2216.329,"end":2216.538}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":29,"start":2218.439,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=2219","paragraphs":[{"sentences":[{"text":"Thank you, Madame Kosher.","start":2218.439,"end":2222.653,"topics":[],"words":[{"text":"Thank","start":2218.439,"end":2219.983},{"text":"you,","start":2219.983,"end":2220.16},{"text":"Madame","start":2221.093,"end":2221.447},{"text":"Kosher.","start":2222.219,"end":2222.653}]}]},{"sentences":[{"text":"I'll speak Spanish.","start":2223.425,"end":2225.339,"topics":[],"words":[{"text":"I'll","start":2223.425,"end":2224.101},{"text":"speak","start":2224.889,"end":2225.066},{"text":"Spanish.","start":2225.066,"end":2225.339}]}]},{"sentences":[{"text":"I also wish to add my voice to the congratulations for the very comprehensive work of the co-coordinators with the Secretariat and the excellent discussions that have been had by the team, by the subcommittee that's now working on this.","start":2228.377,"end":2255.13,"topics":[],"words":[{"text":"I","start":2228.377,"end":2228.409},{"text":"also","start":2228.634,"end":2229.1},{"text":"wish","start":2229.116,"end":2229.245},{"text":"to","start":2229.277,"end":2229.422},{"text":"add","start":2229.422,"end":2229.55},{"text":"my","start":2229.582,"end":2229.759},{"text":"voice","start":2229.759,"end":2230.177},{"text":"to","start":2231.431,"end":2231.656},{"text":"the","start":2231.914,"end":2232.123},{"text":"congratulations","start":2232.718,"end":2234.068},{"text":"for","start":2235.37,"end":2235.627},{"text":"the","start":2235.627,"end":2235.885},{"text":"very","start":2236.19,"end":2236.431},{"text":"comprehensive","start":2236.48,"end":2237.417},{"text":"work","start":2238.758,"end":2239.404},{"text":"of","start":2239.404,"end":2239.582},{"text":"the","start":2240.309,"end":2240.551},{"text":"co-coordinators","start":2241.602,"end":2242.62},{"text":"with","start":2243.01,"end":2243.445},{"text":"the","start":2243.445,"end":2243.574},{"text":"Secretariat","start":2243.59,"end":2244.413},{"text":"and","start":2246.979,"end":2247.043},{"text":"the","start":2247.221,"end":2247.414},{"text":"excellent","start":2248.527,"end":2248.85},{"text":"discussions","start":2248.85,"end":2249.705},{"text":"that","start":2249.899,"end":2250.367},{"text":"have","start":2250.367,"end":2250.754},{"text":"been","start":2250.851,"end":2250.98},{"text":"had","start":2251.028,"end":2251.367},{"text":"by","start":2251.432,"end":2251.545},{"text":"the","start":2251.835,"end":2251.916},{"text":"team,","start":2251.98,"end":2252.19},{"text":"by","start":2252.238,"end":2252.4},{"text":"the","start":2252.4,"end":2252.513},{"text":"subcommittee","start":2252.61,"end":2253.046},{"text":"that's","start":2253.046,"end":2253.24},{"text":"now","start":2253.288,"end":2253.369},{"text":"working","start":2254.5,"end":2254.79},{"text":"on","start":2254.887,"end":2254.952},{"text":"this.","start":2254.984,"end":2255.13}]},{"text":"You've brought in many different diverse perspectives and points of view into this, and I think this is really going to lead to work outputs that's going to have a real impact in countries.","start":2255.211,"end":2272.112,"topics":[],"words":[{"text":"You've","start":2255.211,"end":2255.307},{"text":"brought","start":2255.307,"end":2255.711},{"text":"in","start":2255.711,"end":2255.841},{"text":"many","start":2256.196,"end":2256.729},{"text":"different","start":2257.101,"end":2257.682},{"text":"diverse","start":2257.682,"end":2258.118},{"text":"perspectives","start":2258.296,"end":2258.91},{"text":"and","start":2259.023,"end":2259.104},{"text":"points","start":2259.104,"end":2259.379},{"text":"of","start":2259.443,"end":2259.508},{"text":"view","start":2259.508,"end":2259.815},{"text":"into","start":2259.815,"end":2259.96},{"text":"this,","start":2259.992,"end":2260.138},{"text":"and","start":2260.235,"end":2260.316},{"text":"I","start":2260.316,"end":2260.348},{"text":"think","start":2260.396,"end":2260.623},{"text":"this","start":2260.623,"end":2260.833},{"text":"is","start":2260.865,"end":2260.93},{"text":"really","start":2260.962,"end":2261.253},{"text":"going","start":2263.629,"end":2263.92},{"text":"to","start":2264.114,"end":2264.405},{"text":"lead","start":2265.811,"end":2266.344},{"text":"to","start":2267.67,"end":2268.236},{"text":"work","start":2268.478,"end":2268.801},{"text":"outputs","start":2268.866,"end":2269.286},{"text":"that's","start":2269.286,"end":2269.448},{"text":"going","start":2269.448,"end":2269.577},{"text":"to","start":2269.674,"end":2269.739},{"text":"have","start":2269.771,"end":2270.03},{"text":"a","start":2270.03,"end":2270.094},{"text":"real","start":2270.094,"end":2270.321},{"text":"impact","start":2270.402,"end":2270.79},{"text":"in","start":2270.942,"end":2271.07},{"text":"countries.","start":2271.727,"end":2272.112}]},{"text":"There's also a major work stream which is administrations and policies and the topics that have already been raised such as spending and taxation capacity.","start":2272.208,"end":2287.533,"topics":[],"words":[{"text":"There's","start":2272.208,"end":2272.432},{"text":"also","start":2273.346,"end":2273.795},{"text":"a","start":2273.907,"end":2273.923},{"text":"major","start":2273.923,"end":2274.372},{"text":"work","start":2274.372,"end":2274.628},{"text":"stream","start":2274.628,"end":2274.917},{"text":"which","start":2274.949,"end":2275.157},{"text":"is","start":2275.27,"end":2275.398},{"text":"administrations","start":2275.59,"end":2277.161},{"text":"and","start":2277.273,"end":2277.386},{"text":"policies","start":2277.434,"end":2278.123},{"text":"and","start":2278.235,"end":2278.684},{"text":"the","start":2278.716,"end":2278.957},{"text":"topics","start":2279.197,"end":2279.582},{"text":"that","start":2279.582,"end":2279.662},{"text":"have","start":2279.662,"end":2279.758},{"text":"already","start":2279.758,"end":2279.918},{"text":"been","start":2279.918,"end":2280.063},{"text":"raised","start":2280.063,"end":2280.544},{"text":"such","start":2280.576,"end":2281.249},{"text":"as","start":2281.986,"end":2282.195},{"text":"spending","start":2282.339,"end":2282.932},{"text":"and","start":2283.589,"end":2285.737},{"text":"taxation","start":2286.475,"end":2287.004},{"text":"capacity.","start":2287.036,"end":2287.533}]},{"text":"I think it's really excellent to have this mapping work done already and I think that's the first area to organize this work, and I think it's been structured in a really useful way because this is going to help us— it's going to really inform the rest of the work that has to be done.","start":2287.597,"end":2308.458,"topics":[],"words":[{"text":"I","start":2287.597,"end":2287.613},{"text":"think","start":2287.613,"end":2287.709},{"text":"it's","start":2287.709,"end":2287.837},{"text":"really","start":2287.853,"end":2288.142},{"text":"excellent","start":2288.639,"end":2288.975},{"text":"to","start":2288.975,"end":2289.216},{"text":"have","start":2289.216,"end":2289.665},{"text":"this","start":2290.178,"end":2290.402},{"text":"mapping","start":2291.524,"end":2292.037},{"text":"work","start":2292.085,"end":2292.342},{"text":"done","start":2292.342,"end":2292.55},{"text":"already","start":2292.662,"end":2293.031},{"text":"and","start":2293.063,"end":2293.143},{"text":"I","start":2293.143,"end":2293.223},{"text":"think","start":2293.223,"end":2293.416},{"text":"that's","start":2293.464,"end":2293.865},{"text":"the","start":2293.865,"end":2294.057},{"text":"first","start":2294.265,"end":2294.714},{"text":"area","start":2294.891,"end":2296.51},{"text":"to","start":2296.59,"end":2296.766},{"text":"organize","start":2296.894,"end":2297.359},{"text":"this","start":2298.179,"end":2298.308},{"text":"work,","start":2298.421,"end":2298.663},{"text":"and","start":2298.679,"end":2298.744},{"text":"I","start":2298.744,"end":2298.76},{"text":"think","start":2298.76,"end":2299.099},{"text":"it's","start":2299.099,"end":2299.244},{"text":"been","start":2299.244,"end":2299.357},{"text":"structured","start":2299.405,"end":2299.954},{"text":"in","start":2299.954,"end":2300.018},{"text":"a","start":2300.067,"end":2300.131},{"text":"really","start":2300.131,"end":2300.357},{"text":"useful","start":2300.438,"end":2300.857},{"text":"way","start":2300.857,"end":2300.986},{"text":"because","start":2301.099,"end":2301.406},{"text":"this","start":2301.406,"end":2301.486},{"text":"is","start":2301.486,"end":2301.551},{"text":"going","start":2301.583,"end":2301.696},{"text":"to","start":2301.696,"end":2301.793},{"text":"help","start":2301.825,"end":2302.132},{"text":"us—","start":2302.132,"end":2302.325},{"text":"it's","start":2303.422,"end":2304.229},{"text":"going","start":2304.229,"end":2304.326},{"text":"to","start":2304.326,"end":2304.471},{"text":"really","start":2304.471,"end":2304.648},{"text":"inform","start":2304.648,"end":2305.197},{"text":"the","start":2305.197,"end":2305.278},{"text":"rest","start":2305.294,"end":2305.616},{"text":"of","start":2305.616,"end":2305.746},{"text":"the","start":2307.327,"end":2307.472},{"text":"work","start":2307.472,"end":2307.698},{"text":"that","start":2307.698,"end":2307.795},{"text":"has","start":2307.795,"end":2307.925},{"text":"to","start":2308.022,"end":2308.119},{"text":"be","start":2308.119,"end":2308.28},{"text":"done.","start":2308.28,"end":2308.458}]},{"text":"But already we have a— we'll be able to give the states a compendium to use.","start":2308.523,"end":2318.228,"topics":[],"words":[{"text":"But","start":2308.523,"end":2308.798},{"text":"already","start":2308.992,"end":2309.38},{"text":"we","start":2309.412,"end":2309.558},{"text":"have","start":2309.558,"end":2309.752},{"text":"a—","start":2309.752,"end":2309.817},{"text":"we'll","start":2309.817,"end":2311.968},{"text":"be","start":2312,"end":2312.065},{"text":"able","start":2312.146,"end":2312.712},{"text":"to","start":2312.712,"end":2312.857},{"text":"give","start":2312.954,"end":2313.083},{"text":"the","start":2314.021,"end":2314.102},{"text":"states","start":2314.102,"end":2314.474},{"text":"a","start":2314.895,"end":2314.911},{"text":"compendium","start":2314.96,"end":2315.607},{"text":"to","start":2317.564,"end":2317.791},{"text":"use.","start":2317.807,"end":2318.228}]},{"text":"So congratulations once again for the ambition, for being able to look at this from different perspectives.","start":2319.101,"end":2324.507,"topics":[],"words":[{"text":"So","start":2319.101,"end":2319.36},{"text":"congratulations","start":2319.36,"end":2320.298},{"text":"once","start":2320.476,"end":2320.719},{"text":"again","start":2320.719,"end":2320.929},{"text":"for","start":2321.043,"end":2321.221},{"text":"the","start":2321.221,"end":2321.463},{"text":"ambition,","start":2321.771,"end":2322.337},{"text":"for","start":2322.353,"end":2322.515},{"text":"being","start":2322.515,"end":2322.644},{"text":"able","start":2322.677,"end":2323},{"text":"to","start":2323,"end":2323.211},{"text":"look","start":2323.227,"end":2323.356},{"text":"at","start":2323.421,"end":2323.55},{"text":"this","start":2323.55,"end":2323.615},{"text":"from","start":2323.696,"end":2323.874},{"text":"different","start":2323.874,"end":2324.133},{"text":"perspectives.","start":2324.072,"end":2324.507}]},{"text":"I think this is really the right place for us to bring together all of these different strands from different organizations all around this area and to bring it all together in one place.","start":2324.555,"end":2338.898,"topics":[],"words":[{"text":"I","start":2324.555,"end":2324.636},{"text":"think","start":2324.636,"end":2324.797},{"text":"this","start":2324.797,"end":2324.91},{"text":"is","start":2324.974,"end":2325.055},{"text":"really","start":2325.119,"end":2325.281},{"text":"the","start":2325.281,"end":2325.442},{"text":"right","start":2325.442,"end":2325.667},{"text":"place","start":2325.925,"end":2326.36},{"text":"for","start":2327.376,"end":2327.682},{"text":"us","start":2327.682,"end":2327.73},{"text":"to","start":2327.859,"end":2328.021},{"text":"bring","start":2328.182,"end":2328.391},{"text":"together","start":2328.424,"end":2328.955},{"text":"all","start":2329.052,"end":2329.1},{"text":"of","start":2329.133,"end":2329.181},{"text":"these","start":2329.213,"end":2329.358},{"text":"different","start":2329.391,"end":2329.761},{"text":"strands","start":2330.277,"end":2331.051},{"text":"from","start":2331.873,"end":2332.002},{"text":"different","start":2332.05,"end":2332.292},{"text":"organizations","start":2332.292,"end":2333.314},{"text":"all","start":2334.223,"end":2334.353},{"text":"around","start":2334.386,"end":2334.645},{"text":"this","start":2334.645,"end":2334.775},{"text":"area","start":2335.035,"end":2335.408},{"text":"and","start":2335.457,"end":2335.619},{"text":"to","start":2336.025,"end":2336.285},{"text":"bring","start":2336.349,"end":2336.56},{"text":"it","start":2336.577,"end":2336.658},{"text":"all","start":2336.658,"end":2336.723},{"text":"together","start":2336.755,"end":2337.226},{"text":"in","start":2337.242,"end":2337.372},{"text":"one","start":2337.875,"end":2338.021},{"text":"place.","start":2338.459,"end":2338.898}]},{"text":"And I think we're looking at policy aspects, administrative aspects, and as Jorge was saying, He was looking even beyond that at the taxation policy more broadly, and Claudia raised some other points as well.","start":2339.109,"end":2359.133,"topics":[],"words":[{"text":"And","start":2339.109,"end":2339.255},{"text":"I","start":2339.255,"end":2339.352},{"text":"think","start":2339.352,"end":2339.692},{"text":"we're","start":2339.74,"end":2342.312},{"text":"looking","start":2342.409,"end":2342.716},{"text":"at","start":2342.83,"end":2343.088},{"text":"policy","start":2343.719,"end":2344.253},{"text":"aspects,","start":2344.35,"end":2344.949},{"text":"administrative","start":2345.029,"end":2345.871},{"text":"aspects,","start":2346.21,"end":2346.857},{"text":"and","start":2346.954,"end":2347.44},{"text":"as","start":2347.44,"end":2347.65},{"text":"Jorge","start":2348.313,"end":2348.646},{"text":"was","start":2348.646,"end":2348.735},{"text":"saying,","start":2348.842,"end":2349.43},{"text":"He","start":2349.57,"end":2349.923},{"text":"was","start":2350.55,"end":2350.63},{"text":"looking","start":2350.71,"end":2350.935},{"text":"even","start":2351.032,"end":2351.225},{"text":"beyond","start":2351.61,"end":2351.98},{"text":"that","start":2352.012,"end":2352.205},{"text":"at","start":2352.318,"end":2352.462},{"text":"the","start":2352.559,"end":2352.751},{"text":"taxation","start":2354.487,"end":2355.033},{"text":"policy","start":2355.708,"end":2356.046},{"text":"more","start":2356.046,"end":2356.833},{"text":"broadly,","start":2356.833,"end":2357.219},{"text":"and","start":2357.235,"end":2357.364},{"text":"Claudia","start":2357.46,"end":2357.878},{"text":"raised","start":2357.878,"end":2358.103},{"text":"some","start":2358.103,"end":2358.167},{"text":"other","start":2358.199,"end":2358.408},{"text":"points","start":2358.44,"end":2358.762},{"text":"as","start":2358.762,"end":2358.826},{"text":"well.","start":2358.842,"end":2359.133}]}]}],"speaker":{"name":"Wanda","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":30,"start":2359.568,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=2360","paragraphs":[{"sentences":[{"text":"Excuse me.","start":2359.568,"end":2363.989,"topics":[],"words":[{"text":"Excuse","start":2359.568,"end":2363.182},{"text":"me.","start":2363.182,"end":2363.989}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":31,"start":2364.425,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=2365","paragraphs":[{"sentences":[{"text":"So I just want to congratulate you all once again, and I really, really look forward to seeing more fruits as they emerge and as you progress with your work.","start":2364.425,"end":2377.876,"topics":[],"words":[{"text":"So","start":2364.425,"end":2364.973},{"text":"I","start":2366.651,"end":2366.764},{"text":"just","start":2367.312,"end":2367.667},{"text":"want","start":2367.78,"end":2367.942},{"text":"to","start":2367.942,"end":2368.038},{"text":"congratulate","start":2368.038,"end":2368.442},{"text":"you","start":2368.586,"end":2368.619},{"text":"all","start":2368.619,"end":2368.731},{"text":"once","start":2368.924,"end":2369.262},{"text":"again,","start":2369.262,"end":2369.777},{"text":"and","start":2370.597,"end":2370.694},{"text":"I","start":2370.694,"end":2370.806},{"text":"really,","start":2370.999,"end":2371.225},{"text":"really","start":2371.257,"end":2371.498},{"text":"look","start":2371.498,"end":2371.675},{"text":"forward","start":2371.675,"end":2372.672},{"text":"to","start":2373.026,"end":2373.187},{"text":"seeing","start":2373.187,"end":2373.637},{"text":"more","start":2375.343,"end":2375.471},{"text":"fruits","start":2375.52,"end":2376.211},{"text":"as","start":2376.066,"end":2376.374},{"text":"they","start":2376.406,"end":2376.551},{"text":"emerge","start":2376.551,"end":2376.891},{"text":"and","start":2376.891,"end":2376.955},{"text":"as","start":2376.971,"end":2377.02},{"text":"you","start":2377.117,"end":2377.182},{"text":"progress","start":2377.198,"end":2377.456},{"text":"with","start":2377.456,"end":2377.553},{"text":"your","start":2377.553,"end":2377.683},{"text":"work.","start":2377.683,"end":2377.876}]},{"text":"Thank you.","start":2377.941,"end":2378.264,"topics":[],"words":[{"text":"Thank","start":2377.941,"end":2378.167},{"text":"you.","start":2378.167,"end":2378.264}]}]}],"speaker":{"name":"Wanda","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":32,"start":2380.381,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=2381","paragraphs":[{"sentences":[{"text":"Thank you.","start":2380.381,"end":2380.899,"topics":[],"words":[{"text":"Thank","start":2380.381,"end":2380.769},{"text":"you.","start":2380.769,"end":2380.899}]},{"text":"And we have a committee member following online, Eamon.","start":2381.238,"end":2386.648,"topics":[],"words":[{"text":"And","start":2381.238,"end":2381.642},{"text":"we","start":2381.739,"end":2381.82},{"text":"have","start":2381.981,"end":2382.224},{"text":"a","start":2382.45,"end":2382.466},{"text":"committee","start":2383.113,"end":2383.468},{"text":"member","start":2383.468,"end":2383.824},{"text":"following","start":2383.824,"end":2384.292},{"text":"online,","start":2384.47,"end":2384.939},{"text":"Eamon.","start":2386.503,"end":2386.648}]},{"text":"We miss very much your presence here with us, but please go ahead.","start":2386.729,"end":2392.517,"topics":[],"words":[{"text":"We","start":2386.729,"end":2386.761},{"text":"miss","start":2386.842,"end":2386.955},{"text":"very","start":2387.295,"end":2387.424},{"text":"much","start":2387.424,"end":2387.683},{"text":"your","start":2387.877,"end":2387.99},{"text":"presence","start":2388.119,"end":2388.556},{"text":"here","start":2389.073,"end":2389.251},{"text":"with","start":2389.316,"end":2389.478},{"text":"us,","start":2389.478,"end":2389.672},{"text":"but","start":2389.898,"end":2390.512},{"text":"please","start":2391.596,"end":2391.806},{"text":"go","start":2392,"end":2392.161},{"text":"ahead.","start":2392.161,"end":2392.517}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":33,"start":2395.314,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=2396","paragraphs":[{"sentences":[{"text":"Thank you very much, Trudie.","start":2395.314,"end":2397.362,"topics":[],"words":[{"text":"Thank","start":2395.314,"end":2395.961},{"text":"you","start":2395.961,"end":2396.01},{"text":"very","start":2396.01,"end":2396.172},{"text":"much,","start":2396.205,"end":2396.58},{"text":"Trudie.","start":2397.004,"end":2397.362}]},{"text":"And can I also add my thanks to to Geneva and Capemba for their leadership in this work, and also to Lorenzo and Maria Cecilia and the Secretariat in their support of the work.","start":2398.063,"end":2420.042,"topics":[],"words":[{"text":"And","start":2398.063,"end":2398.405},{"text":"can","start":2399.383,"end":2399.514},{"text":"I","start":2399.546,"end":2399.693},{"text":"also","start":2399.774,"end":2400.182},{"text":"add","start":2400.508,"end":2400.655},{"text":"my","start":2400.687,"end":2400.769},{"text":"thanks","start":2400.997,"end":2401.274},{"text":"to","start":2401.274,"end":2401.388},{"text":"to","start":2401.6,"end":2401.648},{"text":"Geneva","start":2403.334,"end":2403.82},{"text":"and","start":2404.209,"end":2404.355},{"text":"Capemba","start":2404.452,"end":2405.911},{"text":"for","start":2407.208,"end":2407.386},{"text":"their","start":2407.467,"end":2407.742},{"text":"leadership","start":2407.937,"end":2408.52},{"text":"in","start":2409.088,"end":2409.136},{"text":"this","start":2409.25,"end":2409.412},{"text":"work,","start":2409.412,"end":2409.734},{"text":"and","start":2410.845,"end":2411.071},{"text":"also","start":2411.812,"end":2412.15},{"text":"to","start":2412.15,"end":2412.327},{"text":"Lorenzo","start":2412.778,"end":2413.406},{"text":"and","start":2413.422,"end":2413.986},{"text":"Maria","start":2413.986,"end":2414.904},{"text":"Cecilia","start":2415.532,"end":2416.515},{"text":"and","start":2416.821,"end":2417.047},{"text":"the","start":2417.047,"end":2417.111},{"text":"Secretariat","start":2417.127,"end":2417.997},{"text":"in","start":2418.11,"end":2418.158},{"text":"their","start":2418.271,"end":2418.4},{"text":"support","start":2418.4,"end":2418.85},{"text":"of","start":2419.301,"end":2419.704},{"text":"the","start":2419.704,"end":2419.784},{"text":"work.","start":2419.8,"end":2420.042}]},{"text":"I was having a look at some related material recently, and I saw that In Switzerland, there was a referendum earlier this month which accepted individual taxation.","start":2422.2,"end":2443.027,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."},{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"I","start":2422.2,"end":2422.248},{"text":"was","start":2423.101,"end":2423.166},{"text":"having","start":2423.182,"end":2423.424},{"text":"a","start":2423.488,"end":2423.504},{"text":"look","start":2423.52,"end":2423.729},{"text":"at","start":2423.729,"end":2423.778},{"text":"some","start":2423.778,"end":2424.599},{"text":"related","start":2424.776,"end":2425.163},{"text":"material","start":2425.179,"end":2425.807},{"text":"recently,","start":2426.708,"end":2427.256},{"text":"and","start":2427.353,"end":2427.578},{"text":"I","start":2427.691,"end":2427.739},{"text":"saw","start":2427.82,"end":2427.954},{"text":"that","start":2428.256,"end":2428.491},{"text":"In","start":2429.685,"end":2429.733},{"text":"Switzerland,","start":2430.832,"end":2431.689},{"text":"there","start":2433.58,"end":2433.676},{"text":"was","start":2433.676,"end":2433.79},{"text":"a","start":2433.903,"end":2434.048},{"text":"referendum","start":2434.048,"end":2434.678},{"text":"earlier","start":2435.099,"end":2435.373},{"text":"this","start":2435.503,"end":2435.632},{"text":"month","start":2435.826,"end":2436.085},{"text":"which","start":2436.958,"end":2437.266},{"text":"accepted","start":2438.029,"end":2438.727},{"text":"individual","start":2441.762,"end":2442.33},{"text":"taxation.","start":2442.33,"end":2443.027}]},{"text":"It's due to be implemented by 2032, 6 years of transition involved, or I think that's because of the need to include cantonal changes as well as national changes.","start":2444.52,"end":2462.109,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."},{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"It's","start":2444.52,"end":2444.796},{"text":"due","start":2444.845,"end":2445.088},{"text":"to","start":2445.088,"end":2445.186},{"text":"be","start":2445.235,"end":2445.3},{"text":"implemented","start":2445.3,"end":2445.88},{"text":"by","start":2445.996,"end":2446.113},{"text":"2032,","start":2446.245,"end":2447.49},{"text":"6","start":2450.74,"end":2450.917},{"text":"years","start":2450.917,"end":2451.224},{"text":"of","start":2451.903,"end":2452.275},{"text":"transition","start":2453.18,"end":2453.633},{"text":"involved,","start":2453.681,"end":2454.166},{"text":"or","start":2454.554,"end":2454.748},{"text":"I","start":2455.184,"end":2455.2},{"text":"think","start":2455.265,"end":2455.41},{"text":"that's","start":2455.41,"end":2455.782},{"text":"because","start":2455.831,"end":2456.122},{"text":"of","start":2456.219,"end":2456.446},{"text":"the","start":2456.559,"end":2456.64},{"text":"need","start":2456.64,"end":2457.028},{"text":"to","start":2457.028,"end":2457.174},{"text":"include","start":2457.53,"end":2458.145},{"text":"cantonal","start":2458.404,"end":2459.115},{"text":"changes","start":2459.391,"end":2459.827},{"text":"as","start":2459.892,"end":2460.005},{"text":"well","start":2460.038,"end":2460.28},{"text":"as","start":2460.28,"end":2460.41},{"text":"national","start":2461.17,"end":2461.656},{"text":"changes.","start":2461.656,"end":2462.109}]},{"text":"But that was on foot of a Supreme Court decision that had been made 40 years ago.","start":2462.707,"end":2467.456,"topics":[],"words":[{"text":"But","start":2462.707,"end":2462.805},{"text":"that","start":2462.853,"end":2462.983},{"text":"was","start":2463.112,"end":2463.209},{"text":"on","start":2463.258,"end":2463.322},{"text":"foot","start":2463.419,"end":2463.678},{"text":"of","start":2463.678,"end":2463.775},{"text":"a","start":2463.775,"end":2463.792},{"text":"Supreme","start":2463.97,"end":2464.243},{"text":"Court","start":2464.243,"end":2464.564},{"text":"decision","start":2464.564,"end":2464.998},{"text":"that","start":2465.753,"end":2465.914},{"text":"had","start":2465.914,"end":2465.994},{"text":"been","start":2466.01,"end":2466.155},{"text":"made","start":2466.171,"end":2466.46},{"text":"40","start":2466.492,"end":2466.862},{"text":"years","start":2466.894,"end":2467.103},{"text":"ago.","start":2467.151,"end":2467.456}]},{"text":"So it's possibly a slow change, but nevertheless things are changing.","start":2468.035,"end":2474.585,"topics":[],"words":[{"text":"So","start":2468.035,"end":2468.404},{"text":"it's","start":2469.947,"end":2470.589},{"text":"possibly","start":2470.895,"end":2471.28},{"text":"a","start":2471.409,"end":2471.473},{"text":"slow","start":2471.473,"end":2471.891},{"text":"change,","start":2472.277,"end":2472.743},{"text":"but","start":2472.759,"end":2473},{"text":"nevertheless","start":2473,"end":2473.433},{"text":"things","start":2473.563,"end":2473.871},{"text":"are","start":2473.871,"end":2474.115},{"text":"changing.","start":2474.115,"end":2474.585}]},{"text":"And I was particularly interested in Enrique's positioning of this new— of this subcommittee as a new area of work for the Tax Committee.","start":2475.736,"end":2488.455,"topics":[],"words":[{"text":"And","start":2475.736,"end":2475.964},{"text":"I","start":2476.385,"end":2476.483},{"text":"was","start":2476.483,"end":2476.612},{"text":"particularly","start":2477.115,"end":2477.586},{"text":"interested","start":2477.764,"end":2478.397},{"text":"in","start":2478.656,"end":2478.705},{"text":"Enrique's","start":2479.224,"end":2479.986},{"text":"positioning","start":2480.44,"end":2480.829},{"text":"of","start":2481.379,"end":2481.524},{"text":"this","start":2481.557,"end":2481.832},{"text":"new—","start":2482.447,"end":2482.545},{"text":"of","start":2483.257,"end":2483.354},{"text":"this","start":2483.403,"end":2483.468},{"text":"subcommittee","start":2483.516,"end":2484.132},{"text":"as","start":2484.213,"end":2484.277},{"text":"a","start":2484.375,"end":2484.391},{"text":"new","start":2484.391,"end":2484.65},{"text":"area","start":2485.346,"end":2485.751},{"text":"of","start":2485.751,"end":2485.864},{"text":"work","start":2485.994,"end":2486.334},{"text":"for","start":2486.739,"end":2487.079},{"text":"the","start":2487.63,"end":2487.711},{"text":"Tax","start":2487.775,"end":2488.18},{"text":"Committee.","start":2488.18,"end":2488.455}]},{"text":"And I think it is new, and we have, with the 5 work streams, there's a broad range of work to be covered here, and hopefully we will manage to make very good progress across the 5 issues, but it is an ambitious agenda.","start":2490.116,"end":2516.848,"topics":[],"words":[{"text":"And","start":2490.116,"end":2490.502},{"text":"I","start":2491.563,"end":2491.611},{"text":"think","start":2492.222,"end":2492.624},{"text":"it","start":2494.054,"end":2494.231},{"text":"is","start":2494.247,"end":2494.52},{"text":"new,","start":2494.633,"end":2494.809},{"text":"and","start":2495.259,"end":2495.549},{"text":"we","start":2496.063,"end":2496.159},{"text":"have,","start":2496.159,"end":2496.336},{"text":"with","start":2496.802,"end":2496.963},{"text":"the","start":2496.963,"end":2497.043},{"text":"5","start":2497.108,"end":2497.413},{"text":"work","start":2497.445,"end":2497.686},{"text":"streams,","start":2497.686,"end":2498.217},{"text":"there's","start":2498.249,"end":2498.634},{"text":"a","start":2498.667,"end":2498.683},{"text":"broad","start":2500.568,"end":2500.875},{"text":"range","start":2500.971,"end":2501.31},{"text":"of","start":2501.31,"end":2501.439},{"text":"work","start":2501.455,"end":2501.858},{"text":"to","start":2502.1,"end":2502.197},{"text":"be","start":2502.197,"end":2502.342},{"text":"covered","start":2502.342,"end":2502.761},{"text":"here,","start":2502.761,"end":2502.938},{"text":"and","start":2503.954,"end":2504.26},{"text":"hopefully","start":2504.518,"end":2504.986},{"text":"we","start":2505.34,"end":2505.501},{"text":"will","start":2505.501,"end":2505.679},{"text":"manage","start":2506.291,"end":2506.678},{"text":"to","start":2506.791,"end":2506.888},{"text":"make","start":2507.94,"end":2508.426},{"text":"very","start":2508.507,"end":2508.685},{"text":"good","start":2508.734,"end":2508.96},{"text":"progress","start":2508.993,"end":2509.511},{"text":"across","start":2509.657,"end":2510.191},{"text":"the","start":2510.191,"end":2510.288},{"text":"5","start":2510.288,"end":2510.79},{"text":"issues,","start":2511,"end":2511.875},{"text":"but","start":2513.717,"end":2513.879},{"text":"it","start":2513.879,"end":2514.074},{"text":"is","start":2514.187,"end":2514.333},{"text":"an","start":2514.852,"end":2514.901},{"text":"ambitious","start":2514.998,"end":2515.518},{"text":"agenda.","start":2515.972,"end":2516.848}]},{"text":"And if I can just make a few brief remarks about the individual items, I think on, on the first work stream of reviewing existing materials, I think that duplication could actually be our limited duplication could actually be a good thing in this context to make, to bring together a listing and short guide to existing resources, just so we know what is already known, what's already out there, and to make that readily accessible.","start":2518.3,"end":2556.019,"topics":[],"words":[{"text":"And","start":2518.3,"end":2518.348},{"text":"if","start":2518.348,"end":2518.494},{"text":"I","start":2518.494,"end":2518.51},{"text":"can","start":2518.575,"end":2518.672},{"text":"just","start":2518.802,"end":2518.981},{"text":"make","start":2518.981,"end":2519.159},{"text":"a","start":2519.37,"end":2519.451},{"text":"few","start":2519.451,"end":2519.613},{"text":"brief","start":2519.694,"end":2519.921},{"text":"remarks","start":2519.954,"end":2520.505},{"text":"about","start":2520.505,"end":2520.845},{"text":"the","start":2520.845,"end":2521.008},{"text":"individual","start":2521.008,"end":2521.494},{"text":"items,","start":2521.494,"end":2521.948},{"text":"I","start":2522.856,"end":2522.889},{"text":"think","start":2522.954,"end":2523.197},{"text":"on,","start":2523.343,"end":2523.408},{"text":"on","start":2523.667,"end":2523.732},{"text":"the","start":2523.845,"end":2523.894},{"text":"first","start":2523.991,"end":2524.559},{"text":"work","start":2525.467,"end":2525.71},{"text":"stream","start":2525.71,"end":2526.083},{"text":"of","start":2526.667,"end":2526.894},{"text":"reviewing","start":2526.926,"end":2527.218},{"text":"existing","start":2527.332,"end":2527.786},{"text":"materials,","start":2527.819,"end":2528.468},{"text":"I","start":2529.036,"end":2529.052},{"text":"think","start":2529.506,"end":2529.733},{"text":"that","start":2529.766,"end":2529.977},{"text":"duplication","start":2530.723,"end":2531.518},{"text":"could","start":2532.102,"end":2532.216},{"text":"actually","start":2532.264,"end":2532.654},{"text":"be","start":2532.686,"end":2532.93},{"text":"our","start":2534.232,"end":2534.329},{"text":"limited","start":2534.459,"end":2534.848},{"text":"duplication","start":2534.88,"end":2535.577},{"text":"could","start":2535.918,"end":2535.999},{"text":"actually","start":2536.015,"end":2536.307},{"text":"be","start":2536.421,"end":2536.567},{"text":"a","start":2536.583,"end":2536.729},{"text":"good","start":2536.729,"end":2536.858},{"text":"thing","start":2536.907,"end":2537.199},{"text":"in","start":2537.312,"end":2537.361},{"text":"this","start":2537.394,"end":2537.637},{"text":"context","start":2537.637,"end":2538.204},{"text":"to","start":2538.204,"end":2538.334},{"text":"make,","start":2538.334,"end":2538.691},{"text":"to","start":2540.296,"end":2540.766},{"text":"bring","start":2540.88,"end":2541.009},{"text":"together","start":2541.042,"end":2541.621},{"text":"a","start":2543.843,"end":2543.859},{"text":"listing","start":2543.924,"end":2544.31},{"text":"and","start":2544.729,"end":2545.115},{"text":"short","start":2546.419,"end":2546.758},{"text":"guide","start":2546.822,"end":2547.369},{"text":"to","start":2547.643,"end":2547.756},{"text":"existing","start":2548.029,"end":2548.496},{"text":"resources,","start":2548.609,"end":2549.221},{"text":"just","start":2550.3,"end":2550.461},{"text":"so","start":2550.461,"end":2550.59},{"text":"we","start":2550.59,"end":2550.638},{"text":"know","start":2550.686,"end":2551.024},{"text":"what","start":2551.427,"end":2551.911},{"text":"is","start":2551.911,"end":2552.039},{"text":"already","start":2552.072,"end":2552.474},{"text":"known,","start":2552.474,"end":2552.813},{"text":"what's","start":2552.877,"end":2553.103},{"text":"already","start":2553.103,"end":2553.409},{"text":"out","start":2553.505,"end":2553.731},{"text":"there,","start":2553.763,"end":2553.876},{"text":"and","start":2554.327,"end":2554.391},{"text":"to","start":2554.472,"end":2554.569},{"text":"make","start":2554.569,"end":2554.81},{"text":"that","start":2554.81,"end":2555.116},{"text":"readily","start":2555.116,"end":2555.455},{"text":"accessible.","start":2555.455,"end":2556.019}]},{"text":"I think that would be very good.","start":2556.115,"end":2557.178,"topics":[],"words":[{"text":"I","start":2556.115,"end":2556.147},{"text":"think","start":2556.164,"end":2556.26},{"text":"that","start":2556.26,"end":2556.389},{"text":"would","start":2556.421,"end":2556.534},{"text":"be","start":2556.566,"end":2556.663},{"text":"very","start":2556.663,"end":2556.872},{"text":"good.","start":2556.905,"end":2557.178}]},{"text":"I think clearly the focus on the informal economy is crucial and absolutely appropriate for the focus and mandate of this Tax Committee.","start":2558.032,"end":2570.919,"topics":[{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."}],"words":[{"text":"I","start":2558.032,"end":2558.081},{"text":"think","start":2558.177,"end":2558.355},{"text":"clearly","start":2558.499,"end":2558.838},{"text":"the","start":2558.838,"end":2558.918},{"text":"focus","start":2558.999,"end":2559.692},{"text":"on","start":2559.666,"end":2559.811},{"text":"the","start":2561.196,"end":2561.292},{"text":"informal","start":2561.292,"end":2561.775},{"text":"economy","start":2561.775,"end":2562.226},{"text":"is","start":2562.564,"end":2563.563},{"text":"crucial","start":2564.19,"end":2564.722},{"text":"and","start":2565.704,"end":2566.01},{"text":"absolutely","start":2566.67,"end":2567.234},{"text":"appropriate","start":2567.234,"end":2567.781},{"text":"for","start":2567.813,"end":2567.99},{"text":"the","start":2568.538,"end":2568.779},{"text":"focus","start":2568.844,"end":2569.246},{"text":"and","start":2569.246,"end":2569.294},{"text":"mandate","start":2569.294,"end":2569.841},{"text":"of","start":2569.841,"end":2569.922},{"text":"this","start":2569.986,"end":2570.228},{"text":"Tax","start":2570.228,"end":2570.549},{"text":"Committee.","start":2570.549,"end":2570.919}]},{"text":"Again, I think we're well positioned in relation to tax, the tax administration, and working on a toolkit in that regard.","start":2572.48,"end":2581.505,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"Again,","start":2572.48,"end":2572.77},{"text":"I","start":2572.963,"end":2572.995},{"text":"think","start":2573.043,"end":2573.204},{"text":"we're","start":2573.204,"end":2573.349},{"text":"well","start":2573.365,"end":2573.655},{"text":"positioned","start":2573.671,"end":2574.105},{"text":"in","start":2574.105,"end":2574.186},{"text":"relation","start":2574.234,"end":2574.62},{"text":"to","start":2574.652,"end":2574.958},{"text":"tax,","start":2575.779,"end":2576.1},{"text":"the","start":2576.165,"end":2576.261},{"text":"tax","start":2576.31,"end":2576.6},{"text":"administration,","start":2576.6,"end":2577.358},{"text":"and","start":2577.455,"end":2578.004},{"text":"working","start":2579.553,"end":2579.778},{"text":"on","start":2579.875,"end":2579.924},{"text":"a","start":2579.972,"end":2579.988},{"text":"toolkit","start":2580.279,"end":2580.859},{"text":"in","start":2580.859,"end":2580.94},{"text":"that","start":2580.94,"end":2581.053},{"text":"regard.","start":2581.166,"end":2581.505}]},{"text":"And I think we have members of the committee who are particularly well positioned positioned in terms of their own direct experience in that respect.","start":2581.602,"end":2591.816,"topics":[],"words":[{"text":"And","start":2581.602,"end":2581.731},{"text":"I","start":2581.731,"end":2581.747},{"text":"think","start":2581.892,"end":2582.037},{"text":"we","start":2582.069,"end":2582.215},{"text":"have","start":2582.215,"end":2582.441},{"text":"members","start":2583.038,"end":2583.409},{"text":"of","start":2583.505,"end":2583.602},{"text":"the","start":2583.602,"end":2583.683},{"text":"committee","start":2583.683,"end":2584.054},{"text":"who","start":2584.473,"end":2584.522},{"text":"are","start":2584.57,"end":2584.732},{"text":"particularly","start":2584.732,"end":2585.264},{"text":"well","start":2585.377,"end":2585.571},{"text":"positioned","start":2585.571,"end":2585.909},{"text":"positioned","start":2585.94,"end":2586.735},{"text":"in","start":2586.784,"end":2586.93},{"text":"terms","start":2586.93,"end":2587.238},{"text":"of","start":2587.271,"end":2587.352},{"text":"their","start":2587.368,"end":2587.482},{"text":"own","start":2587.514,"end":2587.741},{"text":"direct","start":2587.741,"end":2588.164},{"text":"experience","start":2588.164,"end":2589.965},{"text":"in","start":2590.826,"end":2590.891},{"text":"that","start":2590.923,"end":2591.199},{"text":"respect.","start":2591.329,"end":2591.816}]},{"text":"I think that the 4th work stream in relation to data could prove particularly challenging, and in that respect, I really welcome Hajara's intervention and offer to inform us of the Rwandan experience in trying to develop disaggregated data to inform administration and policymaking there.","start":2593.318,"end":2626.25,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"I","start":2593.318,"end":2593.495},{"text":"think","start":2593.56,"end":2593.818},{"text":"that","start":2593.882,"end":2594.108},{"text":"the","start":2594.141,"end":2594.383},{"text":"4th","start":2594.544,"end":2594.915},{"text":"work","start":2595.092,"end":2595.286},{"text":"stream","start":2595.286,"end":2595.77},{"text":"in","start":2595.835,"end":2595.883},{"text":"relation","start":2595.98,"end":2596.367},{"text":"to","start":2596.399,"end":2596.496},{"text":"data","start":2596.625,"end":2597.142},{"text":"could","start":2598.739,"end":2598.949},{"text":"prove","start":2599.046,"end":2599.352},{"text":"particularly","start":2599.384,"end":2600.207},{"text":"challenging,","start":2600.744,"end":2601.297},{"text":"and","start":2602.208,"end":2603.216},{"text":"in","start":2603.363,"end":2603.411},{"text":"that","start":2603.444,"end":2603.688},{"text":"respect,","start":2603.688,"end":2604.29},{"text":"I","start":2604.81,"end":2604.892},{"text":"really","start":2604.892,"end":2605.12},{"text":"welcome","start":2605.152,"end":2605.689},{"text":"Hajara's","start":2606.501,"end":2608.368},{"text":"intervention","start":2609.335,"end":2609.963},{"text":"and","start":2610.462,"end":2610.848},{"text":"offer","start":2611.428,"end":2611.798},{"text":"to","start":2611.83,"end":2612.024},{"text":"inform","start":2614.176,"end":2614.593},{"text":"us","start":2614.642,"end":2614.85},{"text":"of","start":2614.963,"end":2615.187},{"text":"the","start":2615.862,"end":2616.006},{"text":"Rwandan","start":2616.006,"end":2616.552},{"text":"experience","start":2616.649,"end":2617.548},{"text":"in","start":2617.692,"end":2618.399},{"text":"trying","start":2618.977,"end":2619.202},{"text":"to","start":2619.218,"end":2619.314},{"text":"develop","start":2619.314,"end":2619.812},{"text":"disaggregated","start":2620.342,"end":2621.241},{"text":"data","start":2621.241,"end":2621.706},{"text":"to","start":2622.044,"end":2622.22},{"text":"inform","start":2622.22,"end":2622.943},{"text":"administration","start":2623.071,"end":2624.516},{"text":"and","start":2624.516,"end":2624.613},{"text":"policymaking","start":2624.613,"end":2625.383},{"text":"there.","start":2626.042,"end":2626.25}]},{"text":"I think this subject will be challenging, and any assistance in that regard, I think, would be very, very welcome.","start":2627.198,"end":2635.467,"topics":[],"words":[{"text":"I","start":2627.198,"end":2627.23},{"text":"think","start":2627.278,"end":2628.129},{"text":"this","start":2628.129,"end":2628.225},{"text":"subject","start":2628.225,"end":2628.787},{"text":"will","start":2628.787,"end":2629.076},{"text":"be","start":2629.751,"end":2629.895},{"text":"challenging,","start":2629.895,"end":2630.361},{"text":"and","start":2630.618,"end":2630.843},{"text":"any","start":2631.581,"end":2631.758},{"text":"assistance","start":2631.758,"end":2632.352},{"text":"in","start":2632.721,"end":2632.769},{"text":"that","start":2632.802,"end":2633.026},{"text":"regard,","start":2633.026,"end":2633.364},{"text":"I","start":2633.38,"end":2633.396},{"text":"think,","start":2633.444,"end":2633.653},{"text":"would","start":2633.669,"end":2633.765},{"text":"be","start":2633.765,"end":2634.022},{"text":"very,","start":2634.407,"end":2634.6},{"text":"very","start":2634.648,"end":2634.937},{"text":"welcome.","start":2634.953,"end":2635.467}]},{"text":"I also had some initial misgivings about the 5th work stream on gender and international tax, but I think that the work that we do, for example, on the digitalized and globalized economy, even on the model, the ability to increase domestic resource mobilization, and particularly in relation to direct taxes, and even within direct taxes, in respect of corporate— corporation tax, has a real impact in a gendered way, to the extent that countries are increasingly reliant on indirect taxes, and specifically VAT, which may in the absence of exemptions or reduced rates, bear more heavily on women who spend a much greater percentage of their available income on goods bearing such indirect taxes.","start":2638.888,"end":2710.954,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"I","start":2638.888,"end":2638.968},{"text":"also","start":2639.049,"end":2639.515},{"text":"had","start":2639.531,"end":2639.676},{"text":"some","start":2639.692,"end":2640.126},{"text":"initial","start":2640.416,"end":2640.947},{"text":"misgivings","start":2641.976,"end":2642.571},{"text":"about","start":2642.604,"end":2642.845},{"text":"the","start":2642.845,"end":2642.925},{"text":"5th","start":2643.006,"end":2643.327},{"text":"work","start":2643.408,"end":2643.633},{"text":"stream","start":2643.633,"end":2644.518},{"text":"on","start":2644.518,"end":2644.582},{"text":"gender","start":2644.679,"end":2645.129},{"text":"and","start":2645.193,"end":2645.338},{"text":"international","start":2645.338,"end":2646.014},{"text":"tax,","start":2646.062,"end":2646.547},{"text":"but","start":2647.66,"end":2647.886},{"text":"I","start":2649.193,"end":2649.354},{"text":"think","start":2649.354,"end":2649.693},{"text":"that","start":2649.693,"end":2650.016},{"text":"the","start":2650.258,"end":2650.403},{"text":"work","start":2650.419,"end":2650.807},{"text":"that","start":2650.807,"end":2650.968},{"text":"we","start":2650.968,"end":2651.146},{"text":"do,","start":2651.146,"end":2651.323},{"text":"for","start":2652.686,"end":2652.815},{"text":"example,","start":2652.847,"end":2653.476},{"text":"on","start":2653.815,"end":2653.879},{"text":"the","start":2654.234,"end":2654.395},{"text":"digitalized","start":2654.395,"end":2655.007},{"text":"and","start":2655.024,"end":2655.104},{"text":"globalized","start":2655.104,"end":2655.62},{"text":"economy,","start":2655.62,"end":2656.055},{"text":"even","start":2656.555,"end":2656.748},{"text":"on","start":2656.748,"end":2656.861},{"text":"the","start":2656.877,"end":2656.958},{"text":"model,","start":2656.958,"end":2657.377},{"text":"the","start":2659.13,"end":2659.178},{"text":"ability","start":2659.648,"end":2660.345},{"text":"to","start":2660.848,"end":2660.945},{"text":"increase","start":2660.945,"end":2663.036},{"text":"domestic","start":2664.732,"end":2665.277},{"text":"resource","start":2665.277,"end":2665.759},{"text":"mobilization,","start":2665.759,"end":2666.529},{"text":"and","start":2666.657,"end":2666.721},{"text":"particularly","start":2666.802,"end":2667.427},{"text":"in","start":2667.86,"end":2667.941},{"text":"relation","start":2667.941,"end":2668.31},{"text":"to","start":2668.406,"end":2668.55},{"text":"direct","start":2668.566,"end":2668.983},{"text":"taxes,","start":2668.983,"end":2669.513},{"text":"and","start":2670.17,"end":2670.395},{"text":"even","start":2670.732,"end":2670.908},{"text":"within","start":2670.908,"end":2671.181},{"text":"direct","start":2671.293,"end":2671.55},{"text":"taxes,","start":2671.55,"end":2672.08},{"text":"in","start":2673.299,"end":2673.395},{"text":"respect","start":2673.395,"end":2673.908},{"text":"of","start":2674.181,"end":2674.326},{"text":"corporate—","start":2674.759,"end":2675.352},{"text":"corporation","start":2675.946,"end":2676.523},{"text":"tax,","start":2676.523,"end":2676.924},{"text":"has","start":2677.55,"end":2677.695},{"text":"a","start":2678.368,"end":2678.4},{"text":"real","start":2678.513,"end":2678.769},{"text":"impact","start":2678.769,"end":2679.491},{"text":"in","start":2679.491,"end":2679.539},{"text":"a","start":2680.358,"end":2680.374},{"text":"gendered","start":2680.438,"end":2680.999},{"text":"way,","start":2680.999,"end":2681.192},{"text":"to","start":2681.898,"end":2682.026},{"text":"the","start":2682.058,"end":2682.202},{"text":"extent","start":2682.202,"end":2682.86},{"text":"that","start":2682.924,"end":2683.133},{"text":"countries","start":2684.128,"end":2684.545},{"text":"are","start":2684.609,"end":2684.657},{"text":"increasingly","start":2684.689,"end":2685.475},{"text":"reliant","start":2685.571,"end":2686.213},{"text":"on","start":2686.229,"end":2686.277},{"text":"indirect","start":2686.47,"end":2686.935},{"text":"taxes,","start":2686.935,"end":2687.32},{"text":"and","start":2687.416,"end":2687.641},{"text":"specifically","start":2687.769,"end":2688.443},{"text":"VAT,","start":2688.796,"end":2689.374},{"text":"which","start":2689.999,"end":2690.128},{"text":"may","start":2690.224,"end":2690.432},{"text":"in","start":2691.938,"end":2691.986},{"text":"the","start":2692.019,"end":2692.149},{"text":"absence","start":2692.165,"end":2692.652},{"text":"of","start":2692.652,"end":2692.799},{"text":"exemptions","start":2693.091,"end":2693.789},{"text":"or","start":2693.789,"end":2693.838},{"text":"reduced","start":2693.871,"end":2694.52},{"text":"rates,","start":2694.52,"end":2694.829},{"text":"bear","start":2695.673,"end":2695.852},{"text":"more","start":2696.486,"end":2696.68},{"text":"heavily","start":2696.81,"end":2697.184},{"text":"on","start":2697.769,"end":2697.915},{"text":"women","start":2699.708,"end":2699.933},{"text":"who","start":2701.01,"end":2701.123},{"text":"spend","start":2701.83,"end":2702.264},{"text":"a","start":2702.361,"end":2702.537},{"text":"much","start":2702.875,"end":2703.068},{"text":"greater","start":2703.164,"end":2703.582},{"text":"percentage","start":2703.582,"end":2704.145},{"text":"of","start":2704.29,"end":2704.434},{"text":"their","start":2704.708,"end":2704.965},{"text":"available","start":2705.254,"end":2706.138},{"text":"income","start":2706.138,"end":2706.412},{"text":"on","start":2706.701,"end":2706.846},{"text":"goods","start":2708.166,"end":2708.456},{"text":"bearing","start":2708.569,"end":2708.859},{"text":"such","start":2709.842,"end":2710.1},{"text":"indirect","start":2710.1,"end":2710.503},{"text":"taxes.","start":2710.503,"end":2710.954}]},{"text":"So, I think it is potentially wide, but I certainly think that there's scope for drawing out the connection between the wider international work and the gender aspect.","start":2712.533,"end":2729.017,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"So,","start":2712.533,"end":2712.839},{"text":"I","start":2714.612,"end":2714.628},{"text":"think","start":2714.757,"end":2715.111},{"text":"it","start":2715.176,"end":2715.321},{"text":"is","start":2715.321,"end":2715.385},{"text":"potentially","start":2715.498,"end":2716.145},{"text":"wide,","start":2716.145,"end":2716.605},{"text":"but","start":2716.704,"end":2716.885},{"text":"I","start":2716.901,"end":2717.082},{"text":"certainly","start":2717.789,"end":2718.282},{"text":"think","start":2718.43,"end":2718.661},{"text":"that","start":2718.694,"end":2718.891},{"text":"there's","start":2720.351,"end":2720.821},{"text":"scope","start":2720.869,"end":2721.419},{"text":"for","start":2721.419,"end":2721.614},{"text":"drawing","start":2721.986,"end":2722.358},{"text":"out","start":2722.455,"end":2722.746},{"text":"the","start":2722.876,"end":2723.119},{"text":"connection","start":2723.2,"end":2723.669},{"text":"between","start":2723.669,"end":2723.976},{"text":"the","start":2724.09,"end":2724.171},{"text":"wider","start":2724.235,"end":2724.656},{"text":"international","start":2724.656,"end":2725.255},{"text":"work","start":2725.303,"end":2725.708},{"text":"and","start":2726.096,"end":2727.407},{"text":"the","start":2727.553,"end":2727.731},{"text":"gender","start":2728.053,"end":2728.438},{"text":"aspect.","start":2728.438,"end":2729.017}]},{"text":"Just a couple of more points very quickly.","start":2730.705,"end":2732.955,"topics":[],"words":[{"text":"Just","start":2730.705,"end":2730.898},{"text":"a","start":2731.187,"end":2731.203},{"text":"couple","start":2731.267,"end":2731.573},{"text":"of","start":2731.573,"end":2731.717},{"text":"more","start":2731.749,"end":2732.055},{"text":"points","start":2732.055,"end":2732.312},{"text":"very","start":2732.312,"end":2732.553},{"text":"quickly.","start":2732.553,"end":2732.955}]},{"text":"The interactions— I think Wanda mentioned yesterday the potential interaction with the environmental subcommittee, and I think we shouldn't lose sight of that again in relation to disproportionate, potentially disproportionate impacts of, say for example, carbon taxation or whatever in that context.","start":2733.1,"end":2756.295,"topics":[],"words":[{"text":"The","start":2733.1,"end":2733.244},{"text":"interactions—","start":2733.26,"end":2733.968},{"text":"I","start":2734.08,"end":2734.16},{"text":"think","start":2734.16,"end":2734.964},{"text":"Wanda","start":2735.028,"end":2735.318},{"text":"mentioned","start":2735.382,"end":2735.912},{"text":"yesterday","start":2735.912,"end":2736.555},{"text":"the","start":2737.138,"end":2737.219},{"text":"potential","start":2737.219,"end":2737.785},{"text":"interaction","start":2737.785,"end":2738.384},{"text":"with","start":2738.514,"end":2738.595},{"text":"the","start":2738.595,"end":2738.951},{"text":"environmental","start":2738.999,"end":2739.825},{"text":"subcommittee,","start":2740.068,"end":2740.78},{"text":"and","start":2741.023,"end":2741.104},{"text":"I","start":2741.12,"end":2741.136},{"text":"think","start":2741.185,"end":2741.347},{"text":"we","start":2741.347,"end":2741.444},{"text":"shouldn't","start":2741.444,"end":2741.816},{"text":"lose","start":2741.816,"end":2741.93},{"text":"sight","start":2741.93,"end":2742.253},{"text":"of","start":2742.253,"end":2742.318},{"text":"that","start":2742.383,"end":2742.642},{"text":"again","start":2742.982,"end":2743.241},{"text":"in","start":2743.371,"end":2743.419},{"text":"relation","start":2743.516,"end":2743.905},{"text":"to","start":2744.018,"end":2744.229},{"text":"disproportionate,","start":2745.658,"end":2746.478},{"text":"potentially","start":2746.542,"end":2747.169},{"text":"disproportionate","start":2747.442,"end":2748.31},{"text":"impacts","start":2748.31,"end":2748.872},{"text":"of,","start":2749.756,"end":2749.981},{"text":"say","start":2751.154,"end":2751.443},{"text":"for","start":2751.443,"end":2751.523},{"text":"example,","start":2751.523,"end":2751.909},{"text":"carbon","start":2751.925,"end":2752.262},{"text":"taxation","start":2752.262,"end":2752.809},{"text":"or","start":2752.809,"end":2753.066},{"text":"whatever","start":2753.066,"end":2754.753},{"text":"in","start":2755.54,"end":2755.588},{"text":"that","start":2755.637,"end":2755.862},{"text":"context.","start":2755.862,"end":2756.295}]},{"text":"I think in her remarks introducing the area, Geneva mentioned delimiting the scope, and I think I've heard very interesting comments in relation to different labour markets and the gender balance in relation to those labour markets in terms of education, etc. And I think all of those areas are— could be very, very relevant and interesting.","start":2757.018,"end":2785.377,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"I","start":2757.018,"end":2757.051},{"text":"think","start":2757.163,"end":2757.565},{"text":"in","start":2757.565,"end":2757.613},{"text":"her","start":2757.709,"end":2757.902},{"text":"remarks","start":2758.673,"end":2759.107},{"text":"introducing","start":2759.252,"end":2759.943},{"text":"the","start":2760.136,"end":2760.296},{"text":"area,","start":2760.296,"end":2760.682},{"text":"Geneva","start":2760.698,"end":2761.244},{"text":"mentioned","start":2762.546,"end":2763.478},{"text":"delimiting","start":2763.655,"end":2764.121},{"text":"the","start":2764.233,"end":2764.362},{"text":"scope,","start":2764.362,"end":2764.86},{"text":"and","start":2765.422,"end":2765.567},{"text":"I","start":2765.824,"end":2765.904},{"text":"think","start":2766.081,"end":2766.386},{"text":"I've","start":2766.402,"end":2766.643},{"text":"heard","start":2766.788,"end":2767.045},{"text":"very","start":2767.045,"end":2767.334},{"text":"interesting","start":2767.366,"end":2767.977},{"text":"comments","start":2768.716,"end":2769.311},{"text":"in","start":2769.696,"end":2769.744},{"text":"relation","start":2769.841,"end":2770.307},{"text":"to","start":2770.403,"end":2770.612},{"text":"different","start":2771.382,"end":2772.184},{"text":"labour","start":2772.184,"end":2772.553},{"text":"markets","start":2772.553,"end":2773.242},{"text":"and","start":2773.37,"end":2774.156},{"text":"the","start":2774.653,"end":2774.909},{"text":"gender","start":2775.454,"end":2775.791},{"text":"balance","start":2775.791,"end":2776.208},{"text":"in","start":2776.208,"end":2776.32},{"text":"relation","start":2776.336,"end":2776.753},{"text":"to","start":2776.753,"end":2776.833},{"text":"those","start":2776.833,"end":2777.041},{"text":"labour","start":2777.153,"end":2777.41},{"text":"markets","start":2777.41,"end":2777.843},{"text":"in","start":2777.875,"end":2777.923},{"text":"terms","start":2778.019,"end":2778.356},{"text":"of","start":2778.356,"end":2778.436},{"text":"education,","start":2778.436,"end":2779.125},{"text":"etc.","start":2779.478,"end":2779.959},{"text":"And","start":2780.039,"end":2780.103},{"text":"I","start":2780.119,"end":2780.263},{"text":"think","start":2780.536,"end":2780.744},{"text":"all","start":2780.744,"end":2780.921},{"text":"of","start":2780.921,"end":2781.001},{"text":"those","start":2781.001,"end":2781.209},{"text":"areas","start":2781.786,"end":2782.171},{"text":"are—","start":2782.347,"end":2782.395},{"text":"could","start":2783.325,"end":2783.485},{"text":"be","start":2783.485,"end":2783.646},{"text":"very,","start":2783.646,"end":2783.822},{"text":"very","start":2783.95,"end":2784.175},{"text":"relevant","start":2784.431,"end":2784.784},{"text":"and","start":2784.784,"end":2784.912},{"text":"interesting.","start":2784.912,"end":2785.377}]},{"text":"I do believe though that as we start out with this new committee, that we need to delimit our work and be very focused and targeted and disciplined in trying to pursue the work streams that we have set ourselves so as to ensure a product by the end of this committee's term.","start":2785.954,"end":2810.101,"topics":[],"words":[{"text":"I","start":2785.954,"end":2786.05},{"text":"do","start":2786.05,"end":2786.259},{"text":"believe","start":2786.275,"end":2786.579},{"text":"though","start":2786.611,"end":2786.868},{"text":"that","start":2786.932,"end":2787.173},{"text":"as","start":2787.557,"end":2787.621},{"text":"we","start":2787.734,"end":2787.83},{"text":"start","start":2787.83,"end":2788.359},{"text":"out","start":2788.359,"end":2788.599},{"text":"with","start":2788.599,"end":2788.679},{"text":"this","start":2788.679,"end":2788.952},{"text":"new","start":2789,"end":2789.048},{"text":"committee,","start":2789.16,"end":2789.577},{"text":"that","start":2790.058,"end":2790.202},{"text":"we","start":2790.202,"end":2790.299},{"text":"need","start":2790.299,"end":2790.619},{"text":"to","start":2790.619,"end":2790.715},{"text":"delimit","start":2792.126,"end":2792.591},{"text":"our","start":2792.928,"end":2793.072},{"text":"work","start":2793.104,"end":2793.489},{"text":"and","start":2793.569,"end":2793.841},{"text":"be","start":2794.386,"end":2794.547},{"text":"very","start":2794.547,"end":2794.835},{"text":"focused","start":2795.108,"end":2795.605},{"text":"and","start":2795.605,"end":2795.733},{"text":"targeted","start":2795.733,"end":2796.23},{"text":"and","start":2796.23,"end":2796.358},{"text":"disciplined","start":2796.39,"end":2796.999},{"text":"in","start":2797.353,"end":2797.401},{"text":"trying","start":2797.497,"end":2797.722},{"text":"to","start":2797.819,"end":2797.931},{"text":"pursue","start":2799.024,"end":2799.458},{"text":"the","start":2799.988,"end":2800.085},{"text":"work","start":2800.085,"end":2800.31},{"text":"streams","start":2800.31,"end":2800.663},{"text":"that","start":2800.663,"end":2800.808},{"text":"we","start":2800.808,"end":2800.888},{"text":"have","start":2800.888,"end":2801.033},{"text":"set","start":2801.033,"end":2801.226},{"text":"ourselves","start":2801.226,"end":2801.74},{"text":"so","start":2802.19,"end":2802.415},{"text":"as","start":2802.431,"end":2802.544},{"text":"to","start":2802.576,"end":2802.688},{"text":"ensure","start":2802.736,"end":2803.315},{"text":"a","start":2804.906,"end":2804.922},{"text":"product","start":2805.067,"end":2805.758},{"text":"by","start":2805.79,"end":2805.951},{"text":"the","start":2805.951,"end":2806.127},{"text":"end","start":2806.983,"end":2807.742},{"text":"of","start":2808.114,"end":2808.389},{"text":"this","start":2809.018,"end":2809.245},{"text":"committee's","start":2809.245,"end":2809.745},{"text":"term.","start":2809.745,"end":2810.101}]},{"text":"And indeed, I think this is a subject that is sufficiently important to continue as a focus for the committee, but hopefully we will make very substantial progress during the term of this committee.","start":2810.698,"end":2826.315,"topics":[],"words":[{"text":"And","start":2810.698,"end":2810.795},{"text":"indeed,","start":2810.795,"end":2811.312},{"text":"I","start":2811.619,"end":2811.748},{"text":"think","start":2811.748,"end":2811.926},{"text":"this","start":2811.991,"end":2812.12},{"text":"is","start":2812.33,"end":2812.378},{"text":"a","start":2813.057,"end":2813.073},{"text":"subject","start":2813.283,"end":2813.703},{"text":"that","start":2813.703,"end":2813.88},{"text":"is","start":2813.88,"end":2813.993},{"text":"sufficiently","start":2814.171,"end":2814.656},{"text":"important","start":2814.656,"end":2815.333},{"text":"to","start":2816.108,"end":2816.221},{"text":"continue","start":2817.157,"end":2817.722},{"text":"as","start":2818.529,"end":2819.045},{"text":"a","start":2819.045,"end":2819.11},{"text":"focus","start":2819.19,"end":2819.675},{"text":"for","start":2819.739,"end":2820.481},{"text":"the","start":2820.481,"end":2820.578},{"text":"committee,","start":2820.578,"end":2820.933},{"text":"but","start":2821.208,"end":2821.337},{"text":"hopefully","start":2821.353,"end":2821.74},{"text":"we","start":2822.095,"end":2822.16},{"text":"will","start":2822.176,"end":2822.337},{"text":"make","start":2822.337,"end":2822.579},{"text":"very","start":2822.579,"end":2822.789},{"text":"substantial","start":2822.821,"end":2823.596},{"text":"progress","start":2823.612,"end":2823.999},{"text":"during","start":2824.494,"end":2824.865},{"text":"the","start":2825.3,"end":2825.38},{"text":"term","start":2825.38,"end":2825.719},{"text":"of","start":2825.719,"end":2825.832},{"text":"this","start":2825.848,"end":2826.025},{"text":"committee.","start":2826.025,"end":2826.315}]},{"text":"I thank you very much, Co-Chair Truday, for your indulgence.","start":2826.428,"end":2829.667,"topics":[],"words":[{"text":"I","start":2826.428,"end":2826.444},{"text":"thank","start":2826.508,"end":2826.75},{"text":"you","start":2826.75,"end":2826.831},{"text":"very","start":2826.831,"end":2827.008},{"text":"much,","start":2827.072,"end":2827.282},{"text":"Co-Chair","start":2827.942,"end":2828.345},{"text":"Truday,","start":2828.345,"end":2828.603},{"text":"for","start":2828.684,"end":2828.829},{"text":"your","start":2828.845,"end":2829.119},{"text":"indulgence.","start":2829.232,"end":2829.667}]},{"text":"Thank you.","start":2829.731,"end":2830.118,"topics":[],"words":[{"text":"Thank","start":2829.731,"end":2829.957},{"text":"you.","start":2829.957,"end":2830.118}]}]}],"speaker":{"name":"Eamon","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":34,"start":2831.343,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=2832","paragraphs":[{"sentences":[{"text":"Thank you.","start":2831.343,"end":2831.842,"topics":[],"words":[{"text":"Thank","start":2831.343,"end":2831.729},{"text":"you.","start":2831.729,"end":2831.842}]},{"text":"Vanjira, please.","start":2832.632,"end":2833.327,"topics":[],"words":[{"text":"Vanjira,","start":2832.632,"end":2833.101},{"text":"please.","start":2833.117,"end":2833.327}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":35,"start":2838.196,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=2839","paragraphs":[{"sentences":[{"text":"Thank you, Co-Chair, and thank you to the co-coordinators and the focal point for developing this work plan and its content.","start":2838.196,"end":2848.229,"topics":[],"words":[{"text":"Thank","start":2838.196,"end":2838.439},{"text":"you,","start":2838.439,"end":2838.552},{"text":"Co-Chair,","start":2838.924,"end":2839.296},{"text":"and","start":2839.911,"end":2839.976},{"text":"thank","start":2840.056,"end":2840.234},{"text":"you","start":2840.234,"end":2840.364},{"text":"to","start":2840.38,"end":2840.509},{"text":"the","start":2841.124,"end":2841.383},{"text":"co-coordinators","start":2841.82,"end":2842.546},{"text":"and","start":2842.804,"end":2842.933},{"text":"the","start":2843.127,"end":2843.224},{"text":"focal","start":2843.466,"end":2843.773},{"text":"point","start":2843.854,"end":2844.177},{"text":"for","start":2844.193,"end":2844.532},{"text":"developing","start":2845.242,"end":2845.775},{"text":"this","start":2845.888,"end":2846.082},{"text":"work","start":2846.679,"end":2846.84},{"text":"plan","start":2846.857,"end":2847.066},{"text":"and","start":2847.26,"end":2847.325},{"text":"its","start":2847.406,"end":2847.535},{"text":"content.","start":2847.648,"end":2848.229}]},{"text":"Looking through the CRP, all the work streams are very relevant and they would have a great impact to developing countries, especially in this area of tax and gender.","start":2849.055,"end":2860.953,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"Looking","start":2849.055,"end":2849.315},{"text":"through","start":2849.364,"end":2849.462},{"text":"the","start":2849.527,"end":2849.559},{"text":"CRP,","start":2849.559,"end":2850.357},{"text":"all","start":2850.666,"end":2850.861},{"text":"the","start":2851.073,"end":2851.333},{"text":"work","start":2851.561,"end":2851.757},{"text":"streams","start":2851.757,"end":2852.115},{"text":"are","start":2852.147,"end":2852.196},{"text":"very","start":2852.229,"end":2852.44},{"text":"relevant","start":2852.538,"end":2853.189},{"text":"and","start":2853.205,"end":2853.368},{"text":"they","start":2853.368,"end":2853.514},{"text":"would","start":2853.514,"end":2853.628},{"text":"have","start":2853.6,"end":2854.001},{"text":"a","start":2854.418,"end":2854.434},{"text":"great","start":2854.515,"end":2855.334},{"text":"impact","start":2855.382,"end":2855.719},{"text":"to","start":2855.719,"end":2855.992},{"text":"developing","start":2856.265,"end":2856.731},{"text":"countries,","start":2856.763,"end":2857.068},{"text":"especially","start":2857.1,"end":2857.694},{"text":"in","start":2857.79,"end":2857.855},{"text":"this","start":2857.967,"end":2858.24},{"text":"area","start":2859.235,"end":2859.557},{"text":"of","start":2859.653,"end":2859.862},{"text":"tax","start":2860.054,"end":2860.327},{"text":"and","start":2860.375,"end":2860.504},{"text":"gender.","start":2860.536,"end":2860.953}]},{"text":"I see the CRP has identified a link with the subcommittee on indirect taxes, and I believe this is very relevant, especially to the conversation we were having yesterday about giving policymakers tools to analyze the impact that the policies they are making are going to have on the economy and to both men and women.","start":2861.804,"end":2884.903,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"I","start":2861.804,"end":2861.837},{"text":"see","start":2862.222,"end":2862.623},{"text":"the","start":2862.688,"end":2862.784},{"text":"CRP","start":2862.784,"end":2863.41},{"text":"has","start":2863.587,"end":2863.956},{"text":"identified","start":2864.55,"end":2865.128},{"text":"a","start":2865.128,"end":2865.257},{"text":"link","start":2865.257,"end":2865.514},{"text":"with","start":2865.514,"end":2865.658},{"text":"the","start":2865.658,"end":2865.69},{"text":"subcommittee","start":2865.69,"end":2866.397},{"text":"on","start":2866.397,"end":2866.493},{"text":"indirect","start":2866.621,"end":2867.119},{"text":"taxes,","start":2867.119,"end":2867.488},{"text":"and","start":2867.521,"end":2867.665},{"text":"I","start":2867.665,"end":2867.745},{"text":"believe","start":2867.761,"end":2868.018},{"text":"this","start":2868.018,"end":2868.131},{"text":"is","start":2868.163,"end":2868.211},{"text":"very","start":2868.307,"end":2868.548},{"text":"relevant,","start":2868.548,"end":2869.046},{"text":"especially","start":2869.463,"end":2869.897},{"text":"to","start":2869.913,"end":2869.993},{"text":"the","start":2869.993,"end":2870.154},{"text":"conversation","start":2870.154,"end":2871.165},{"text":"we","start":2871.214,"end":2871.262},{"text":"were","start":2871.278,"end":2871.31},{"text":"having","start":2871.374,"end":2871.663},{"text":"yesterday","start":2871.695,"end":2872.177},{"text":"about","start":2872.241,"end":2872.691},{"text":"giving","start":2873.622,"end":2873.911},{"text":"policymakers","start":2874.024,"end":2874.875},{"text":"tools","start":2875.067,"end":2875.436},{"text":"to","start":2875.549,"end":2875.677},{"text":"analyze","start":2875.774,"end":2876.239},{"text":"the","start":2876.352,"end":2876.496},{"text":"impact","start":2876.577,"end":2877.138},{"text":"that","start":2877.138,"end":2877.299},{"text":"the","start":2877.299,"end":2877.395},{"text":"policies","start":2877.395,"end":2877.845},{"text":"they","start":2878.262,"end":2878.311},{"text":"are","start":2878.327,"end":2878.359},{"text":"making","start":2878.359,"end":2878.808},{"text":"are","start":2879.226,"end":2879.322},{"text":"going","start":2879.322,"end":2879.532},{"text":"to","start":2879.564,"end":2879.692},{"text":"have","start":2879.725,"end":2880.143},{"text":"on","start":2882.121,"end":2882.169},{"text":"the","start":2882.217,"end":2882.459},{"text":"economy","start":2882.459,"end":2882.989},{"text":"and","start":2883.102,"end":2883.311},{"text":"to","start":2883.408,"end":2883.633},{"text":"both","start":2883.906,"end":2884.228},{"text":"men","start":2884.292,"end":2884.421},{"text":"and","start":2884.485,"end":2884.63},{"text":"women.","start":2884.63,"end":2884.903}]},{"text":"But I think in this context, it's very relevant because developing countries have been trying and continue to try to find ways of bringing the informal sector into the tax bracket.","start":2885.354,"end":2899.169,"topics":[{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."}],"words":[{"text":"But","start":2885.354,"end":2885.418},{"text":"I","start":2885.434,"end":2885.45},{"text":"think","start":2885.579,"end":2885.852},{"text":"in","start":2885.852,"end":2885.965},{"text":"this","start":2885.997,"end":2886.238},{"text":"context,","start":2886.238,"end":2886.785},{"text":"it's","start":2887.93,"end":2888.042},{"text":"very","start":2888.042,"end":2888.252},{"text":"relevant","start":2888.268,"end":2888.687},{"text":"because","start":2888.687,"end":2888.977},{"text":"developing","start":2889.009,"end":2889.46},{"text":"countries","start":2889.573,"end":2890.104},{"text":"have","start":2891.651,"end":2891.796},{"text":"been","start":2891.893,"end":2892.038},{"text":"trying","start":2892.07,"end":2892.44},{"text":"and","start":2892.553,"end":2892.682},{"text":"continue","start":2892.714,"end":2893.246},{"text":"to","start":2893.52,"end":2893.681},{"text":"try","start":2893.681,"end":2893.955},{"text":"to","start":2894.664,"end":2894.776},{"text":"find","start":2894.809,"end":2895.179},{"text":"ways","start":2895.211,"end":2895.501},{"text":"of","start":2895.533,"end":2895.63},{"text":"bringing","start":2895.695,"end":2895.985},{"text":"the","start":2896.097,"end":2896.242},{"text":"informal","start":2896.258,"end":2896.742},{"text":"sector","start":2896.742,"end":2897.176},{"text":"into","start":2897.786,"end":2898.236},{"text":"the","start":2898.252,"end":2898.349},{"text":"tax","start":2898.413,"end":2898.735},{"text":"bracket.","start":2898.735,"end":2899.169}]},{"text":"As Darlington has said, women do make up a great percentage of the operators of the informal economy.","start":2899.699,"end":2908.456,"topics":[{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."}],"words":[{"text":"As","start":2899.699,"end":2899.924},{"text":"Darlington","start":2899.972,"end":2900.486},{"text":"has","start":2900.583,"end":2900.647},{"text":"said,","start":2900.76,"end":2901.145},{"text":"women","start":2901.483,"end":2901.772},{"text":"do","start":2901.885,"end":2901.981},{"text":"make","start":2902.045,"end":2902.431},{"text":"up","start":2902.528,"end":2902.769},{"text":"a","start":2902.833,"end":2902.881},{"text":"great","start":2903.492,"end":2903.99},{"text":"percentage","start":2904.762,"end":2905.324},{"text":"of","start":2905.404,"end":2905.629},{"text":"the","start":2906.083,"end":2906.163},{"text":"operators","start":2906.243,"end":2906.852},{"text":"of","start":2907.029,"end":2907.173},{"text":"the","start":2907.205,"end":2907.285},{"text":"informal","start":2907.51,"end":2908.007},{"text":"economy.","start":2908.007,"end":2908.456}]},{"text":"But as much as we want to be able to tax the informal economy, I think it would be very important to find ways and policies that would ensure the taxes that are collected from that economy are used to support the well-being of the women operating within that economy.","start":2908.969,"end":2923.916,"topics":[{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."}],"words":[{"text":"But","start":2908.969,"end":2909.114},{"text":"as","start":2909.114,"end":2909.258},{"text":"much","start":2909.274,"end":2909.418},{"text":"as","start":2909.45,"end":2909.579},{"text":"we","start":2909.675,"end":2909.851},{"text":"want","start":2909.931,"end":2910.252},{"text":"to","start":2910.252,"end":2910.397},{"text":"be","start":2910.397,"end":2910.445},{"text":"able","start":2910.493,"end":2910.653},{"text":"to","start":2910.653,"end":2910.814},{"text":"tax","start":2910.814,"end":2911.134},{"text":"the","start":2911.134,"end":2911.214},{"text":"informal","start":2911.214,"end":2911.631},{"text":"economy,","start":2911.631,"end":2912.064},{"text":"I","start":2912.097,"end":2912.129},{"text":"think","start":2912.257,"end":2912.497},{"text":"it","start":2912.497,"end":2912.578},{"text":"would","start":2912.578,"end":2912.722},{"text":"be","start":2912.722,"end":2912.818},{"text":"very","start":2912.818,"end":2912.947},{"text":"important","start":2912.963,"end":2913.363},{"text":"to","start":2913.363,"end":2913.46},{"text":"find","start":2913.46,"end":2913.845},{"text":"ways","start":2913.861,"end":2914.149},{"text":"and","start":2915.224,"end":2915.288},{"text":"policies","start":2915.384,"end":2915.913},{"text":"that","start":2916.01,"end":2916.122},{"text":"would","start":2916.17,"end":2916.33},{"text":"ensure","start":2916.33,"end":2916.651},{"text":"the","start":2916.651,"end":2916.828},{"text":"taxes","start":2916.828,"end":2917.212},{"text":"that","start":2917.212,"end":2917.373},{"text":"are","start":2917.373,"end":2917.469},{"text":"collected","start":2917.469,"end":2917.854},{"text":"from","start":2917.854,"end":2917.982},{"text":"that","start":2918.03,"end":2918.207},{"text":"economy","start":2918.207,"end":2918.72},{"text":"are","start":2919.137,"end":2919.313},{"text":"used","start":2919.313,"end":2919.522},{"text":"to","start":2919.554,"end":2919.666},{"text":"support","start":2919.698,"end":2920.083},{"text":"the","start":2920.115,"end":2920.163},{"text":"well-being","start":2920.26,"end":2920.885},{"text":"of","start":2921.462,"end":2921.623},{"text":"the","start":2921.623,"end":2921.687},{"text":"women","start":2921.783,"end":2922.12},{"text":"operating","start":2922.12,"end":2922.649},{"text":"within","start":2922.681,"end":2923.05},{"text":"that","start":2923.387,"end":2923.579},{"text":"economy.","start":2923.579,"end":2923.916}]},{"text":"And I think this has properly been identified in the second paper.","start":2923.964,"end":2927.268,"topics":[],"words":[{"text":"And","start":2923.964,"end":2924.06},{"text":"I","start":2924.06,"end":2924.076},{"text":"think","start":2924.125,"end":2924.365},{"text":"this","start":2924.365,"end":2924.525},{"text":"has","start":2924.525,"end":2924.654},{"text":"properly","start":2924.686,"end":2925.055},{"text":"been","start":2925.087,"end":2925.247},{"text":"identified","start":2925.247,"end":2926.017},{"text":"in","start":2926.386,"end":2926.498},{"text":"the","start":2926.53,"end":2926.61},{"text":"second","start":2926.61,"end":2927.011},{"text":"paper.","start":2927.011,"end":2927.268}]},{"text":"So I fully support the work plan and the work that is going to be undertaken by this subcommittee.","start":2927.492,"end":2933.133,"topics":[],"words":[{"text":"So","start":2927.492,"end":2927.637},{"text":"I","start":2927.797,"end":2927.845},{"text":"fully","start":2928.374,"end":2928.631},{"text":"support","start":2928.631,"end":2929.016},{"text":"the","start":2929.016,"end":2929.144},{"text":"work","start":2929.16,"end":2929.321},{"text":"plan","start":2929.337,"end":2929.545},{"text":"and","start":2930.123,"end":2930.523},{"text":"the","start":2930.86,"end":2930.94},{"text":"work","start":2930.94,"end":2931.165},{"text":"that","start":2931.165,"end":2931.277},{"text":"is","start":2931.277,"end":2931.309},{"text":"going","start":2931.309,"end":2931.55},{"text":"to","start":2931.486,"end":2931.583},{"text":"be","start":2931.583,"end":2931.664},{"text":"undertaken","start":2931.664,"end":2932.116},{"text":"by","start":2932.213,"end":2932.261},{"text":"this","start":2932.374,"end":2932.503},{"text":"subcommittee.","start":2932.552,"end":2933.133}]},{"text":"Thank you.","start":2933.423,"end":2933.681,"topics":[],"words":[{"text":"Thank","start":2933.423,"end":2933.601},{"text":"you.","start":2933.601,"end":2933.681}]}]}],"speaker":{"name":"Vanjira","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":36,"start":2936.974,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=2937","paragraphs":[{"sentences":[{"text":"Thank you.","start":2936.974,"end":2937.604,"topics":[],"words":[{"text":"Thank","start":2936.974,"end":2937.329},{"text":"you.","start":2937.378,"end":2937.604}]},{"text":"I take the opportunity to remind everybody to speak at a reasonable pace for the benefit of the interpreters, and then we move on to DMUN, Civil Society 11, please.","start":2938.685,"end":2952.617,"topics":[],"words":[{"text":"I","start":2938.685,"end":2938.846},{"text":"take","start":2938.846,"end":2939.024},{"text":"the","start":2939.088,"end":2939.153},{"text":"opportunity","start":2939.153,"end":2939.782},{"text":"to","start":2939.895,"end":2940.073},{"text":"remind","start":2940.702,"end":2941.282},{"text":"everybody","start":2941.411,"end":2942.442},{"text":"to","start":2942.555,"end":2942.813},{"text":"speak","start":2943.377,"end":2943.86},{"text":"at","start":2943.86,"end":2944.005},{"text":"a","start":2944.005,"end":2944.021},{"text":"reasonable","start":2944.021,"end":2944.505},{"text":"pace","start":2944.569,"end":2944.778},{"text":"for","start":2944.956,"end":2945.133},{"text":"the","start":2945.133,"end":2945.391},{"text":"benefit","start":2946.245,"end":2946.68},{"text":"of","start":2946.744,"end":2946.824},{"text":"the","start":2946.824,"end":2946.873},{"text":"interpreters,","start":2946.889,"end":2947.598},{"text":"and","start":2948.462,"end":2948.526},{"text":"then","start":2948.687,"end":2948.832},{"text":"we","start":2948.929,"end":2949.042},{"text":"move","start":2949.042,"end":2949.348},{"text":"on","start":2949.348,"end":2949.476},{"text":"to","start":2949.589,"end":2949.927},{"text":"DMUN,","start":2949.992,"end":2950.926},{"text":"Civil","start":2951.2,"end":2951.506},{"text":"Society","start":2951.506,"end":2952.005},{"text":"11,","start":2952.005,"end":2952.327},{"text":"please.","start":2952.472,"end":2952.617}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":37,"start":2954.888,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=2955","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":2954.888,"end":2955.339,"topics":[],"words":[{"text":"Thank","start":2954.888,"end":2955.065},{"text":"you,","start":2955.065,"end":2955.13},{"text":"Chair.","start":2955.146,"end":2955.339}]},{"text":"My name is Alexa Dominique.","start":2955.693,"end":2956.628,"topics":[],"words":[{"text":"My","start":2955.693,"end":2955.726},{"text":"name","start":2955.726,"end":2955.838},{"text":"is","start":2955.887,"end":2956.032},{"text":"Alexa","start":2956.032,"end":2956.338},{"text":"Dominique.","start":2956.338,"end":2956.628}]},{"text":"I'm here on behalf of the DMUN Foundation.","start":2956.676,"end":2958.506,"topics":[],"words":[{"text":"I'm","start":2956.676,"end":2956.773},{"text":"here","start":2956.821,"end":2956.95},{"text":"on","start":2956.998,"end":2957.062},{"text":"behalf","start":2957.079,"end":2957.417},{"text":"of","start":2957.417,"end":2957.465},{"text":"the","start":2957.465,"end":2957.53},{"text":"DMUN","start":2957.53,"end":2957.976},{"text":"Foundation.","start":2957.976,"end":2958.506}]},{"text":"I'm also the UNA-USA Global Goals Ambassador.","start":2958.556,"end":2960.773,"topics":[],"words":[{"text":"I'm","start":2958.556,"end":2958.705},{"text":"also","start":2958.705,"end":2959.019},{"text":"the","start":2959.052,"end":2959.251},{"text":"UNA-USA","start":2959.3,"end":2959.946},{"text":"Global","start":2959.946,"end":2960.128},{"text":"Goals","start":2960.128,"end":2960.26},{"text":"Ambassador.","start":2960.293,"end":2960.773}]},{"text":"I would like to commend the subcommittee for presenting a well-structured and forward-looking work plan.","start":2961.476,"end":2965.213,"topics":[],"words":[{"text":"I","start":2961.476,"end":2961.541},{"text":"would","start":2961.541,"end":2961.589},{"text":"like","start":2961.589,"end":2961.797},{"text":"to","start":2961.797,"end":2961.877},{"text":"commend","start":2961.877,"end":2962.118},{"text":"the","start":2962.118,"end":2962.15},{"text":"subcommittee","start":2962.15,"end":2962.775},{"text":"for","start":2962.775,"end":2962.92},{"text":"presenting","start":2962.92,"end":2963.225},{"text":"a","start":2963.321,"end":2963.401},{"text":"well-structured","start":2963.417,"end":2964.123},{"text":"and","start":2964.123,"end":2964.219},{"text":"forward-looking","start":2964.219,"end":2964.748},{"text":"work","start":2964.844,"end":2965.021},{"text":"plan.","start":2965.021,"end":2965.213}]},{"text":"The focus on practical guidance, data-informed policymaking, and administrative integration provides a strong foundation for this work.","start":2965.742,"end":2972.718,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."},{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"The","start":2965.742,"end":2965.823},{"text":"focus","start":2965.823,"end":2966.207},{"text":"on","start":2966.207,"end":2966.288},{"text":"practical","start":2966.288,"end":2966.672},{"text":"guidance,","start":2966.705,"end":2967.154},{"text":"data-informed","start":2967.17,"end":2967.651},{"text":"policymaking,","start":2967.667,"end":2968.276},{"text":"and","start":2968.533,"end":2968.693},{"text":"administrative","start":2968.693,"end":2969.27},{"text":"integration","start":2969.591,"end":2970.281},{"text":"provides","start":2971.019,"end":2971.435},{"text":"a","start":2971.435,"end":2971.452},{"text":"strong","start":2971.452,"end":2971.708},{"text":"foundation","start":2971.756,"end":2972.125},{"text":"for","start":2972.221,"end":2972.318},{"text":"this","start":2972.318,"end":2972.478},{"text":"work.","start":2972.478,"end":2972.718}]},{"text":"We would like to offer several recommendations.","start":2973.28,"end":2975.06,"topics":[],"words":[{"text":"We","start":2973.28,"end":2973.424},{"text":"would","start":2973.424,"end":2973.52},{"text":"like","start":2973.52,"end":2973.681},{"text":"to","start":2973.681,"end":2973.809},{"text":"offer","start":2973.825,"end":2974.017},{"text":"several","start":2974.017,"end":2974.322},{"text":"recommendations.","start":2974.322,"end":2975.06}]},{"text":"First, regarding the conceptual framework, it may be useful to clearly position tax policy as one instrument within a broader economic policy toolkit.","start":2975.445,"end":2982.469,"topics":[],"words":[{"text":"First,","start":2975.445,"end":2975.717},{"text":"regarding","start":2975.765,"end":2976.134},{"text":"the","start":2976.166,"end":2976.247},{"text":"conceptual","start":2976.247,"end":2976.712},{"text":"framework,","start":2976.712,"end":2977.016},{"text":"it","start":2977.032,"end":2977.129},{"text":"may","start":2977.129,"end":2977.289},{"text":"be","start":2977.289,"end":2977.369},{"text":"useful","start":2977.433,"end":2977.77},{"text":"to","start":2977.77,"end":2977.898},{"text":"clearly","start":2977.914,"end":2978.219},{"text":"position","start":2978.396,"end":2978.78},{"text":"tax","start":2978.813,"end":2979.213},{"text":"policy","start":2979.213,"end":2979.502},{"text":"as","start":2979.614,"end":2979.662},{"text":"one","start":2979.775,"end":2979.903},{"text":"instrument","start":2980.015,"end":2980.416},{"text":"within","start":2980.416,"end":2980.625},{"text":"a","start":2980.657,"end":2980.801},{"text":"broader","start":2980.801,"end":2981.058},{"text":"economic","start":2981.058,"end":2981.699},{"text":"policy","start":2981.699,"end":2981.988},{"text":"toolkit.","start":2982.02,"end":2982.469}]},{"text":"From an effective perspective, not all distributional challenges are best addressed through tax design alone.","start":2982.902,"end":2988.019,"topics":[],"words":[{"text":"From","start":2982.902,"end":2983.062},{"text":"an","start":2983.062,"end":2983.11},{"text":"effective","start":2983.159,"end":2983.543},{"text":"perspective,","start":2983.543,"end":2984.105},{"text":"not","start":2984.121,"end":2984.297},{"text":"all","start":2984.409,"end":2984.458},{"text":"distributional","start":2984.506,"end":2985.131},{"text":"challenges","start":2985.147,"end":2985.676},{"text":"are","start":2986.19,"end":2986.238},{"text":"best","start":2986.27,"end":2986.59},{"text":"addressed","start":2986.59,"end":2986.975},{"text":"through","start":2986.975,"end":2987.184},{"text":"tax","start":2987.136,"end":2987.393},{"text":"design","start":2987.393,"end":2987.666},{"text":"alone.","start":2987.698,"end":2988.019}]},{"text":"Clarifying where tax measures are most effective and where complementary policies may be more appropriate can help ensure that intervention— interventions remain efficient and fiscally sustainable.","start":2988.501,"end":2998.536,"topics":[],"words":[{"text":"Clarifying","start":2988.501,"end":2988.886},{"text":"where","start":2988.918,"end":2989.063},{"text":"tax","start":2989.079,"end":2989.352},{"text":"measures","start":2989.384,"end":2989.785},{"text":"are","start":2989.785,"end":2989.833},{"text":"most","start":2989.978,"end":2990.267},{"text":"effective","start":2990.267,"end":2990.765},{"text":"and","start":2990.765,"end":2990.829},{"text":"where","start":2990.909,"end":2991.005},{"text":"complementary","start":2991.005,"end":2991.696},{"text":"policies","start":2991.712,"end":2992.178},{"text":"may","start":2992.21,"end":2992.37},{"text":"be","start":2992.37,"end":2992.467},{"text":"more","start":2992.467,"end":2992.643},{"text":"appropriate","start":2992.691,"end":2993.205},{"text":"can","start":2993.639,"end":2993.912},{"text":"help","start":2994.04,"end":2994.297},{"text":"ensure","start":2994.297,"end":2994.634},{"text":"that","start":2994.763,"end":2995.084},{"text":"intervention—","start":2995.1,"end":2995.694},{"text":"interventions","start":2995.983,"end":2996.433},{"text":"remain","start":2996.449,"end":2996.706},{"text":"efficient","start":2996.706,"end":2997.091},{"text":"and","start":2997.091,"end":2997.155},{"text":"fiscally","start":2997.187,"end":2997.717},{"text":"sustainable.","start":2997.813,"end":2998.536}]},{"text":"Second, on the informal economy, the focus on inclusion is particularly important.","start":2999.034,"end":3003.754,"topics":[{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."}],"words":[{"text":"Second,","start":2999.034,"end":2999.435},{"text":"on","start":2999.58,"end":2999.66},{"text":"the","start":2999.66,"end":2999.724},{"text":"informal","start":3000.077,"end":3000.495},{"text":"economy,","start":3000.495,"end":3000.896},{"text":"the","start":3001.041,"end":3001.121},{"text":"focus","start":3001.121,"end":3001.523},{"text":"on","start":3001.523,"end":3001.603},{"text":"inclusion","start":3001.603,"end":3002.036},{"text":"is","start":3002.165,"end":3002.293},{"text":"particularly","start":3002.325,"end":3002.775},{"text":"important.","start":3002.807,"end":3003.754}]},{"text":"It may be valuable to emphasize incentive-based approaches that encourage gradual formalization, such as simplified regimes, reduced compliance costs, and improve access to services.","start":3004.638,"end":3015.219,"topics":[{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."}],"words":[{"text":"It","start":3004.638,"end":3004.718},{"text":"may","start":3004.718,"end":3004.814},{"text":"be","start":3004.814,"end":3004.959},{"text":"valuable","start":3004.959,"end":3005.36},{"text":"to","start":3005.36,"end":3005.456},{"text":"emphasize","start":3005.456,"end":3005.986},{"text":"incentive-based","start":3006.018,"end":3006.725},{"text":"approaches","start":3006.741,"end":3007.271},{"text":"that","start":3007.688,"end":3007.785},{"text":"encourage","start":3007.785,"end":3008.331},{"text":"gradual","start":3008.411,"end":3008.732},{"text":"formalization,","start":3008.748,"end":3009.438},{"text":"such","start":3009.551,"end":3009.776},{"text":"as","start":3009.856,"end":3010},{"text":"simplified","start":3010.033,"end":3010.498},{"text":"regimes,","start":3010.498,"end":3010.884},{"text":"reduced","start":3010.916,"end":3011.301},{"text":"compliance","start":3011.301,"end":3011.783},{"text":"costs,","start":3011.783,"end":3012.28},{"text":"and","start":3012.602,"end":3012.971},{"text":"improve","start":3013.244,"end":3013.661},{"text":"access","start":3013.79,"end":3014.223},{"text":"to","start":3014.448,"end":3014.577},{"text":"services.","start":3014.689,"end":3015.219}]},{"text":"Policies that balance revenue objectives with economic participation can help expand the tax base while supporting long-term growth.","start":3015.572,"end":3022.155,"topics":[{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."}],"words":[{"text":"Policies","start":3015.572,"end":3016.022},{"text":"that","start":3016.054,"end":3016.166},{"text":"balance","start":3016.279,"end":3016.616},{"text":"revenue","start":3016.616,"end":3016.889},{"text":"objectives","start":3016.937,"end":3017.483},{"text":"with","start":3017.483,"end":3017.643},{"text":"economic","start":3017.643,"end":3018.061},{"text":"participation","start":3018.061,"end":3018.751},{"text":"can","start":3018.848,"end":3019.072},{"text":"help","start":3019.105,"end":3019.361},{"text":"expand","start":3019.361,"end":3019.747},{"text":"the","start":3019.747,"end":3019.827},{"text":"tax","start":3019.827,"end":3020.148},{"text":"base","start":3020.148,"end":3020.357},{"text":"while","start":3020.871,"end":3020.967},{"text":"supporting","start":3020.967,"end":3021.401},{"text":"long-term","start":3021.417,"end":3021.754},{"text":"growth.","start":3021.818,"end":3022.155}]},{"text":"Third, with respect to the proposed administrative toolkit, integrating a gender perspective into tax administration processes should be approached through operational practicality and scalability.","start":3022.782,"end":3033.523,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"Third,","start":3022.782,"end":3023.103},{"text":"with","start":3023.119,"end":3023.231},{"text":"respect","start":3023.279,"end":3023.697},{"text":"to","start":3023.697,"end":3023.777},{"text":"the","start":3023.777,"end":3023.905},{"text":"proposed","start":3023.905,"end":3024.628},{"text":"administrative","start":3024.628,"end":3025.19},{"text":"toolkit,","start":3025.206,"end":3025.688},{"text":"integrating","start":3026.089,"end":3026.491},{"text":"a","start":3026.491,"end":3026.571},{"text":"gender","start":3026.571,"end":3026.812},{"text":"perspective","start":3026.812,"end":3027.309},{"text":"into","start":3027.309,"end":3027.47},{"text":"tax","start":3027.518,"end":3027.775},{"text":"administration","start":3027.775,"end":3028.899},{"text":"processes","start":3028.899,"end":3029.3},{"text":"should","start":3029.3,"end":3029.541},{"text":"be","start":3029.541,"end":3029.67},{"text":"approached","start":3029.686,"end":3030.071},{"text":"through","start":3030.087,"end":3030.151},{"text":"operational","start":3030.248,"end":3030.746},{"text":"practicality","start":3030.746,"end":3031.677},{"text":"and","start":3031.789,"end":3031.853},{"text":"scalability.","start":3032.014,"end":3033.523}]},{"text":"This could include incorporating gender considerations into taxpayer services, audit selection criteria, and institutional practices while ensuring that implementation remains feasible within existing administrative capacities.","start":3034.198,"end":3046.757,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"This","start":3034.198,"end":3034.326},{"text":"could","start":3034.423,"end":3034.551},{"text":"include","start":3034.599,"end":3035.017},{"text":"incorporating","start":3035.017,"end":3035.611},{"text":"gender","start":3035.643,"end":3035.948},{"text":"considerations","start":3035.948,"end":3036.654},{"text":"into","start":3036.687,"end":3036.799},{"text":"taxpayer","start":3036.847,"end":3037.329},{"text":"services,","start":3037.329,"end":3037.859},{"text":"audit","start":3038.196,"end":3038.356},{"text":"selection","start":3038.356,"end":3038.741},{"text":"criteria,","start":3038.773,"end":3039.398},{"text":"and","start":3039.559,"end":3039.863},{"text":"institutional","start":3039.895,"end":3040.456},{"text":"practices","start":3040.456,"end":3041.306},{"text":"while","start":3041.418,"end":3041.531},{"text":"ensuring","start":3041.579,"end":3042.028},{"text":"that","start":3042.525,"end":3042.637},{"text":"implementation","start":3042.685,"end":3043.326},{"text":"remains","start":3043.326,"end":3043.631},{"text":"feasible","start":3043.727,"end":3044.208},{"text":"within","start":3044.625,"end":3044.817},{"text":"existing","start":3044.946,"end":3045.443},{"text":"administrative","start":3045.443,"end":3046.052},{"text":"capacities.","start":3046.068,"end":3046.757}]},{"text":"Fourth, on tax data, the emphasis on improving data collection and analysis is critical.","start":3047.495,"end":3052.032,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"Fourth,","start":3047.495,"end":3047.735},{"text":"on","start":3047.896,"end":3047.944},{"text":"tax","start":3047.992,"end":3048.28},{"text":"data,","start":3048.313,"end":3048.617},{"text":"the","start":3048.633,"end":3048.794},{"text":"emphasis","start":3048.794,"end":3049.194},{"text":"on","start":3049.194,"end":3049.291},{"text":"improving","start":3049.291,"end":3049.723},{"text":"data","start":3049.82,"end":3050.06},{"text":"collection","start":3050.06,"end":3050.525},{"text":"and","start":3050.862,"end":3050.926},{"text":"analysis","start":3050.958,"end":3051.455},{"text":"is","start":3051.583,"end":3051.647},{"text":"critical.","start":3051.68,"end":3052.032}]},{"text":"From a policy design perspective, better data enables more precise targeting and evaluation of outcomes.","start":3052.401,"end":3058.189,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"From","start":3052.401,"end":3052.545},{"text":"a","start":3052.545,"end":3052.561},{"text":"policy","start":3052.561,"end":3052.962},{"text":"design","start":3052.962,"end":3053.267},{"text":"perspective,","start":3053.267,"end":3053.812},{"text":"better","start":3054.165,"end":3054.405},{"text":"data","start":3054.405,"end":3054.614},{"text":"enables","start":3054.63,"end":3055.175},{"text":"more","start":3055.191,"end":3055.303},{"text":"precise","start":3055.351,"end":3055.736},{"text":"targeting","start":3055.784,"end":3056.297},{"text":"and","start":3056.473,"end":3056.682},{"text":"evaluation","start":3056.73,"end":3057.58},{"text":"of","start":3057.612,"end":3057.66},{"text":"outcomes.","start":3057.756,"end":3058.189}]},{"text":"Strengthening data systems, including disaggregation where appropriate, can improve both policy effectiveness and resource allocation decisions over time.","start":3058.558,"end":3067.087,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"Strengthening","start":3058.558,"end":3059.023},{"text":"data","start":3059.055,"end":3059.231},{"text":"systems,","start":3059.231,"end":3059.744},{"text":"including","start":3059.84,"end":3060.209},{"text":"disaggregation","start":3060.257,"end":3060.931},{"text":"where","start":3061.283,"end":3061.412},{"text":"appropriate,","start":3061.556,"end":3062.117},{"text":"can","start":3062.181,"end":3062.55},{"text":"improve","start":3063.143,"end":3063.512},{"text":"both","start":3063.528,"end":3063.672},{"text":"policy","start":3063.704,"end":3064.089},{"text":"effectiveness","start":3064.089,"end":3064.698},{"text":"and","start":3064.891,"end":3065.292},{"text":"resource","start":3065.292,"end":3065.789},{"text":"allocation","start":3065.789,"end":3066.157},{"text":"decisions","start":3066.27,"end":3066.686},{"text":"over","start":3066.735,"end":3066.911},{"text":"time.","start":3066.911,"end":3067.087}]},{"text":"Finally, regarding international taxation, a clear understanding of how cross-border tax rules may influence economic outcomes could support a more coherent policy design.","start":3067.616,"end":3076.273,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"Finally,","start":3067.616,"end":3068.001},{"text":"regarding","start":3068.033,"end":3068.402},{"text":"international","start":3068.45,"end":3069.027},{"text":"taxation,","start":3069.075,"end":3069.748},{"text":"a","start":3069.797,"end":3069.829},{"text":"clear","start":3069.877,"end":3070.069},{"text":"understanding","start":3070.133,"end":3070.646},{"text":"of","start":3070.694,"end":3070.774},{"text":"how","start":3070.823,"end":3070.999},{"text":"cross-border","start":3070.999,"end":3071.624},{"text":"tax","start":3071.624,"end":3071.913},{"text":"rules","start":3071.961,"end":3072.249},{"text":"may","start":3072.602,"end":3072.682},{"text":"influence","start":3072.682,"end":3073.067},{"text":"economic","start":3073.067,"end":3073.548},{"text":"outcomes","start":3073.548,"end":3074.013},{"text":"could","start":3074.029,"end":3074.125},{"text":"support","start":3074.125,"end":3074.494},{"text":"a","start":3074.59,"end":3074.606},{"text":"more","start":3074.606,"end":3074.959},{"text":"coherent","start":3074.991,"end":3075.536},{"text":"policy","start":3075.648,"end":3076.033},{"text":"design.","start":3076.033,"end":3076.273}]},{"text":"Ensuring consistency across domestic and international frameworks may help reduce unintended distortions and improve overall system efficiency.","start":3076.834,"end":3084.273,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"Ensuring","start":3076.834,"end":3077.139},{"text":"consistency","start":3077.171,"end":3077.812},{"text":"across","start":3077.812,"end":3078.133},{"text":"domestic","start":3078.133,"end":3078.678},{"text":"and","start":3078.758,"end":3078.854},{"text":"international","start":3078.854,"end":3079.399},{"text":"frameworks","start":3079.415,"end":3080.057},{"text":"may","start":3080.377,"end":3080.457},{"text":"help","start":3080.538,"end":3080.842},{"text":"reduce","start":3080.842,"end":3081.163},{"text":"unintended","start":3081.243,"end":3081.708},{"text":"distortions","start":3081.724,"end":3082.349},{"text":"and","start":3082.541,"end":3082.638},{"text":"improve","start":3082.638,"end":3082.99},{"text":"overall","start":3083.022,"end":3083.279},{"text":"system","start":3083.343,"end":3083.632},{"text":"efficiency.","start":3083.728,"end":3084.273}]},{"text":"Overall, this work presents an important opportunity to strengthen tax systems in a way that is economically sound, administratively practical, and supported by robust data, while remaining adoptable across different contexts.","start":3084.93,"end":3097.063,"topics":[],"words":[{"text":"Overall,","start":3084.93,"end":3085.219},{"text":"this","start":3085.331,"end":3085.395},{"text":"work","start":3085.507,"end":3085.668},{"text":"presents","start":3085.668,"end":3086.004},{"text":"an","start":3086.004,"end":3086.116},{"text":"important","start":3086.132,"end":3086.533},{"text":"opportunity","start":3086.533,"end":3087.03},{"text":"to","start":3087.03,"end":3087.126},{"text":"strengthen","start":3087.174,"end":3087.479},{"text":"tax","start":3087.511,"end":3087.768},{"text":"systems","start":3087.768,"end":3088.281},{"text":"in","start":3088.553,"end":3088.649},{"text":"a","start":3088.697,"end":3088.713},{"text":"way","start":3088.713,"end":3088.874},{"text":"that","start":3088.874,"end":3089.05},{"text":"is","start":3089.05,"end":3089.13},{"text":"economically","start":3089.13,"end":3089.755},{"text":"sound,","start":3089.755,"end":3090.124},{"text":"administratively","start":3090.156,"end":3090.926},{"text":"practical,","start":3091.182,"end":3091.583},{"text":"and","start":3091.599,"end":3091.663},{"text":"supported","start":3091.679,"end":3092.208},{"text":"by","start":3092.24,"end":3092.465},{"text":"robust","start":3092.465,"end":3092.898},{"text":"data,","start":3092.963,"end":3094.044},{"text":"while","start":3094.238,"end":3094.367},{"text":"remaining","start":3094.416,"end":3094.787},{"text":"adoptable","start":3094.884,"end":3095.723},{"text":"across","start":3095.723,"end":3095.982},{"text":"different","start":3096.272,"end":3096.515},{"text":"contexts.","start":3096.515,"end":3097.063}]},{"text":"In doing so, it could help support women's participation and inclusion in economic activity.","start":3097.548,"end":3103.049,"topics":[{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."}],"words":[{"text":"In","start":3097.548,"end":3097.645},{"text":"doing","start":3097.645,"end":3097.855},{"text":"so,","start":3097.871,"end":3098.21},{"text":"it","start":3098.678,"end":3098.775},{"text":"could","start":3098.775,"end":3098.985},{"text":"help","start":3099.001,"end":3099.275},{"text":"support","start":3099.275,"end":3099.808},{"text":"women's","start":3099.808,"end":3100.147},{"text":"participation","start":3100.147,"end":3100.922},{"text":"and","start":3101.1,"end":3101.326},{"text":"inclusion","start":3101.358,"end":3101.73},{"text":"in","start":3101.925,"end":3102.023},{"text":"economic","start":3102.023,"end":3102.658},{"text":"activity.","start":3102.658,"end":3103.049}]},{"text":"We thank you.","start":3103.392,"end":3103.897,"topics":[],"words":[{"text":"We","start":3103.392,"end":3103.473},{"text":"thank","start":3103.473,"end":3103.717},{"text":"you.","start":3103.717,"end":3103.897}]}]}],"speaker":{"name":"Alexa Dominique","affiliation":"DMUN Foundation","affiliation_full":"DMUN Foundation","group":null,"function":"Representative"}},{"statement_number":38,"start":3106.41,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=3107","paragraphs":[{"sentences":[{"text":"Thank you.","start":3106.41,"end":3106.779,"topics":[],"words":[{"text":"Thank","start":3106.41,"end":3106.683},{"text":"you.","start":3106.683,"end":3106.779}]},{"text":"Guidre, please.","start":3107.486,"end":3108.097,"topics":[],"words":[{"text":"Guidre,","start":3107.486,"end":3107.872},{"text":"please.","start":3107.888,"end":3108.097}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":39,"start":3111.263,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=3112","paragraphs":[{"sentences":[{"text":"Thank you very much.","start":3111.263,"end":3111.841,"topics":[],"words":[{"text":"Thank","start":3111.263,"end":3111.504},{"text":"you","start":3111.504,"end":3111.536},{"text":"very","start":3111.568,"end":3111.664},{"text":"much.","start":3111.664,"end":3111.841}]},{"text":"A very quick point on something Iman mentioned about Switzerland.","start":3112.548,"end":3116.409,"topics":[],"words":[{"text":"A","start":3112.548,"end":3112.564},{"text":"very","start":3112.564,"end":3112.87},{"text":"quick","start":3112.95,"end":3113.207},{"text":"point","start":3113.336,"end":3113.689},{"text":"on","start":3113.818,"end":3114.043},{"text":"something","start":3114.493,"end":3114.798},{"text":"Iman","start":3115.023,"end":3115.28},{"text":"mentioned","start":3115.28,"end":3115.57},{"text":"about","start":3115.602,"end":3115.828},{"text":"Switzerland.","start":3115.828,"end":3116.409}]},{"text":"Indeed, it seems that after decades of discussion, the joint taxation will be abolished, and it's proven by a lot of economic studies that this kind of taxation combined with progressive income taxation economically discriminates women.","start":3116.49,"end":3133.263,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"Indeed,","start":3116.49,"end":3116.91},{"text":"it","start":3117.702,"end":3117.766},{"text":"seems","start":3117.766,"end":3117.992},{"text":"that","start":3118.025,"end":3118.17},{"text":"after","start":3118.17,"end":3118.428},{"text":"decades","start":3118.509,"end":3119.058},{"text":"of","start":3119.058,"end":3119.123},{"text":"discussion,","start":3119.155,"end":3119.769},{"text":"the","start":3120.593,"end":3120.754},{"text":"joint","start":3120.754,"end":3121.013},{"text":"taxation","start":3121.013,"end":3121.465},{"text":"will","start":3121.497,"end":3121.61},{"text":"be","start":3121.659,"end":3121.723},{"text":"abolished,","start":3122.282,"end":3122.971},{"text":"and","start":3123.388,"end":3123.468},{"text":"it's","start":3123.5,"end":3123.837},{"text":"proven","start":3123.885,"end":3124.206},{"text":"by","start":3124.206,"end":3124.398},{"text":"a","start":3125.167,"end":3125.183},{"text":"lot","start":3125.312,"end":3125.584},{"text":"of","start":3125.712,"end":3125.809},{"text":"economic","start":3126.225,"end":3126.61},{"text":"studies","start":3126.61,"end":3126.979},{"text":"that","start":3127.075,"end":3127.235},{"text":"this","start":3127.235,"end":3127.412},{"text":"kind","start":3127.412,"end":3127.588},{"text":"of","start":3127.588,"end":3127.668},{"text":"taxation","start":3127.716,"end":3128.261},{"text":"combined","start":3128.293,"end":3128.646},{"text":"with","start":3128.694,"end":3128.902},{"text":"progressive","start":3128.935,"end":3129.399},{"text":"income","start":3129.415,"end":3129.736},{"text":"taxation","start":3129.736,"end":3130.666},{"text":"economically","start":3131.74,"end":3132.285},{"text":"discriminates","start":3132.285,"end":3133.006},{"text":"women.","start":3133.006,"end":3133.263}]},{"text":"But it is very rare, at least in OECD countries.","start":3133.984,"end":3136.581,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"But","start":3133.984,"end":3134.208},{"text":"it","start":3134.224,"end":3134.369},{"text":"is","start":3134.369,"end":3134.433},{"text":"very","start":3134.545,"end":3134.834},{"text":"rare,","start":3134.866,"end":3135.138},{"text":"at","start":3135.347,"end":3135.443},{"text":"least","start":3135.507,"end":3135.731},{"text":"in","start":3135.731,"end":3135.795},{"text":"OECD","start":3135.892,"end":3136.292},{"text":"countries.","start":3136.292,"end":3136.581}]},{"text":"I think there are only maybe 2 countries that have the system with progressive taxation.","start":3136.629,"end":3141.326,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"I","start":3136.629,"end":3136.661},{"text":"think","start":3136.709,"end":3137.126},{"text":"there","start":3137.414,"end":3137.655},{"text":"are","start":3137.655,"end":3137.927},{"text":"only","start":3138.216,"end":3138.328},{"text":"maybe","start":3138.328,"end":3138.633},{"text":"2","start":3138.713,"end":3138.873},{"text":"countries","start":3138.873,"end":3139.29},{"text":"that","start":3139.338,"end":3139.498},{"text":"have","start":3139.498,"end":3139.723},{"text":"the","start":3139.819,"end":3139.851},{"text":"system","start":3139.851,"end":3140.204},{"text":"with","start":3140.236,"end":3140.38},{"text":"progressive","start":3140.396,"end":3140.845},{"text":"taxation.","start":3140.861,"end":3141.326}]},{"text":"I do not have information to what extent in developing countries we have this joint taxation how popular is that, but that would be certainly a thing to take into account, joint taxation plus progressivity, in your work if, yeah, if this is something that happens often and quite well spread.","start":3142.544,"end":3163.682,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"I","start":3142.544,"end":3142.592},{"text":"do","start":3142.785,"end":3142.865},{"text":"not","start":3142.865,"end":3143.233},{"text":"have","start":3143.362,"end":3143.65},{"text":"information","start":3143.682,"end":3144.179},{"text":"to","start":3144.243,"end":3144.323},{"text":"what","start":3144.323,"end":3144.468},{"text":"extent","start":3144.468,"end":3144.884},{"text":"in","start":3144.884,"end":3144.933},{"text":"developing","start":3145.045,"end":3145.494},{"text":"countries","start":3145.67,"end":3146.135},{"text":"we","start":3146.391,"end":3146.487},{"text":"have","start":3146.487,"end":3146.712},{"text":"this","start":3146.712,"end":3146.968},{"text":"joint","start":3147.049,"end":3147.369},{"text":"taxation","start":3147.369,"end":3148.139},{"text":"how","start":3148.798,"end":3148.927},{"text":"popular","start":3149.137,"end":3149.445},{"text":"is","start":3149.445,"end":3149.51},{"text":"that,","start":3149.688,"end":3149.93},{"text":"but","start":3149.946,"end":3150.173},{"text":"that","start":3150.173,"end":3150.351},{"text":"would","start":3150.351,"end":3150.513},{"text":"be","start":3150.513,"end":3150.61},{"text":"certainly","start":3151.014,"end":3151.468},{"text":"a","start":3151.468,"end":3151.484},{"text":"thing","start":3151.484,"end":3151.613},{"text":"to","start":3151.71,"end":3151.807},{"text":"take","start":3151.807,"end":3151.921},{"text":"into","start":3151.969,"end":3152.196},{"text":"account,","start":3152.196,"end":3152.697},{"text":"joint","start":3152.778,"end":3153.005},{"text":"taxation","start":3153.005,"end":3153.458},{"text":"plus","start":3153.49,"end":3153.652},{"text":"progressivity,","start":3153.668,"end":3154.316},{"text":"in","start":3155.044,"end":3155.092},{"text":"your","start":3155.125,"end":3155.367},{"text":"work","start":3155.367,"end":3155.837},{"text":"if,","start":3155.837,"end":3156.048},{"text":"yeah,","start":3158.026,"end":3158.285},{"text":"if","start":3158.528,"end":3158.658},{"text":"this","start":3159.404,"end":3159.598},{"text":"is","start":3159.663,"end":3159.793},{"text":"something","start":3159.825,"end":3160.441},{"text":"that","start":3160.474,"end":3160.652},{"text":"happens","start":3160.652,"end":3160.976},{"text":"often","start":3161.122,"end":3161.414},{"text":"and","start":3161.933,"end":3162.062},{"text":"quite","start":3162.403,"end":3163.197},{"text":"well","start":3163.23,"end":3163.36},{"text":"spread.","start":3163.36,"end":3163.682}]},{"text":"Thank you.","start":3164.117,"end":3164.503,"topics":[],"words":[{"text":"Thank","start":3164.117,"end":3164.358},{"text":"you.","start":3164.358,"end":3164.503}]}]}],"speaker":{"name":"Giedrė","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":40,"start":3167.516,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=3168","paragraphs":[{"sentences":[{"text":"Thank you.","start":3167.516,"end":3167.999,"topics":[],"words":[{"text":"Thank","start":3167.516,"end":3167.887},{"text":"you.","start":3167.887,"end":3167.999}]},{"text":"We have civil society.","start":3168.547,"end":3171.012,"topics":[],"words":[{"text":"We","start":3168.547,"end":3168.708},{"text":"have","start":3168.708,"end":3168.95},{"text":"civil","start":3169.288,"end":3169.788},{"text":"society.","start":3169.901,"end":3171.012}]},{"text":"It's ICWIT, please.","start":3171.222,"end":3172.827,"topics":[],"words":[{"text":"It's","start":3171.222,"end":3172.059},{"text":"ICWIT,","start":3172.162,"end":3172.452},{"text":"please.","start":3172.52,"end":3172.827}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":41,"start":3174.647,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=3175","paragraphs":[{"sentences":[{"text":"Yes, hello everyone and thank you.","start":3174.647,"end":3177.505,"topics":[],"words":[{"text":"Yes,","start":3174.647,"end":3174.936},{"text":"hello","start":3175.53,"end":3175.868},{"text":"everyone","start":3176.108,"end":3176.478},{"text":"and","start":3176.735,"end":3176.959},{"text":"thank","start":3177.008,"end":3177.393},{"text":"you.","start":3177.393,"end":3177.505}]},{"text":"Yeah, first of all, I would like to celebrate the creation of this subcommittee.","start":3178.838,"end":3182.949,"topics":[],"words":[{"text":"Yeah,","start":3178.838,"end":3179.223},{"text":"first","start":3179.32,"end":3179.577},{"text":"of","start":3179.577,"end":3179.817},{"text":"all,","start":3180.107,"end":3180.219},{"text":"I","start":3180.347,"end":3180.363},{"text":"would","start":3180.508,"end":3180.604},{"text":"like","start":3180.604,"end":3180.829},{"text":"to","start":3180.829,"end":3180.974},{"text":"celebrate","start":3181.182,"end":3181.648},{"text":"the","start":3181.648,"end":3181.744},{"text":"creation","start":3181.744,"end":3182.13},{"text":"of","start":3182.13,"end":3182.226},{"text":"this","start":3182.226,"end":3182.338},{"text":"subcommittee.","start":3182.37,"end":3182.949}]},{"text":"I'm very thrilled of the possibility that this brings about in this, in the work as a work stream of the UN Tax Committee itself.","start":3183.8,"end":3195.826,"topics":[],"words":[{"text":"I'm","start":3183.8,"end":3184.458},{"text":"very","start":3184.458,"end":3184.683},{"text":"thrilled","start":3184.683,"end":3185.357},{"text":"of","start":3185.726,"end":3186.818},{"text":"the","start":3186.866,"end":3186.947},{"text":"possibility","start":3186.947,"end":3187.557},{"text":"that","start":3187.589,"end":3187.894},{"text":"this","start":3187.894,"end":3188.103},{"text":"brings","start":3188.295,"end":3188.6},{"text":"about","start":3188.697,"end":3189.146},{"text":"in","start":3189.195,"end":3189.243},{"text":"this,","start":3189.355,"end":3189.564},{"text":"in","start":3190.8,"end":3190.848},{"text":"the","start":3191.442,"end":3191.491},{"text":"work","start":3191.523,"end":3191.908},{"text":"as","start":3191.988,"end":3192.374},{"text":"a","start":3192.422,"end":3192.454},{"text":"work","start":3192.486,"end":3192.711},{"text":"stream","start":3192.711,"end":3192.92},{"text":"of","start":3192.984,"end":3193.096},{"text":"the","start":3194.493,"end":3194.574},{"text":"UN","start":3194.574,"end":3194.782},{"text":"Tax","start":3194.814,"end":3195.119},{"text":"Committee","start":3195.119,"end":3195.457},{"text":"itself.","start":3195.457,"end":3195.826}]},{"text":"And just, I wanted to also observe Indeed, I think Workstream 1 is key because it will establish a kind of a base of information on what's out there.","start":3196.484,"end":3209.857,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"And","start":3196.484,"end":3196.821},{"text":"just,","start":3196.821,"end":3197.143},{"text":"I","start":3198.01,"end":3198.058},{"text":"wanted","start":3198.267,"end":3198.588},{"text":"to","start":3198.588,"end":3198.748},{"text":"also","start":3198.748,"end":3199.23},{"text":"observe","start":3199.23,"end":3199.567},{"text":"Indeed,","start":3200.857,"end":3201.419},{"text":"I","start":3201.596,"end":3201.676},{"text":"think","start":3201.676,"end":3201.982},{"text":"Workstream","start":3201.982,"end":3202.464},{"text":"1","start":3202.464,"end":3202.689},{"text":"is","start":3203.685,"end":3203.733},{"text":"key","start":3203.91,"end":3204.167},{"text":"because","start":3204.167,"end":3204.376},{"text":"it","start":3204.473,"end":3204.537},{"text":"will","start":3204.569,"end":3204.826},{"text":"establish","start":3205.71,"end":3206.192},{"text":"a","start":3206.321,"end":3206.498},{"text":"kind","start":3206.739,"end":3206.964},{"text":"of","start":3206.964,"end":3207.141},{"text":"a","start":3207.141,"end":3207.157},{"text":"base","start":3207.462,"end":3207.816},{"text":"of","start":3207.928,"end":3208.073},{"text":"information","start":3208.185,"end":3208.973},{"text":"on","start":3208.973,"end":3209.037},{"text":"what's","start":3209.069,"end":3209.262},{"text":"out","start":3209.374,"end":3209.6},{"text":"there.","start":3209.6,"end":3209.857}]},{"text":"There's a lot that has been written in relation to gender and taxation in the past years, and some systematization of it will indeed be very helpful.","start":3209.954,"end":3221.943,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"There's","start":3209.954,"end":3210.147},{"text":"a","start":3210.26,"end":3210.276},{"text":"lot","start":3210.276,"end":3210.695},{"text":"that","start":3211.162,"end":3211.371},{"text":"has","start":3211.387,"end":3211.532},{"text":"been","start":3211.645,"end":3211.806},{"text":"written","start":3211.87,"end":3212.225},{"text":"in","start":3212.434,"end":3212.482},{"text":"relation","start":3212.595,"end":3212.966},{"text":"to","start":3213.014,"end":3213.159},{"text":"gender","start":3213.159,"end":3213.481},{"text":"and","start":3213.481,"end":3213.61},{"text":"taxation","start":3213.642,"end":3214.19},{"text":"in","start":3214.383,"end":3214.431},{"text":"the","start":3214.463,"end":3214.624},{"text":"past","start":3214.624,"end":3215.043},{"text":"years,","start":3215.172,"end":3215.478},{"text":"and","start":3216.058,"end":3217.217},{"text":"some","start":3217.217,"end":3217.604},{"text":"systematization","start":3217.604,"end":3218.618},{"text":"of","start":3218.635,"end":3218.812},{"text":"it","start":3218.812,"end":3219.07},{"text":"will","start":3220.652,"end":3220.781},{"text":"indeed","start":3220.829,"end":3221.12},{"text":"be","start":3221.152,"end":3221.314},{"text":"very","start":3221.314,"end":3221.523},{"text":"helpful.","start":3221.54,"end":3221.943}]},{"text":"There is indeed— there is actually— there are a few papers on international taxation and gender.","start":3222.04,"end":3227.915,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"There","start":3222.04,"end":3222.217},{"text":"is","start":3222.217,"end":3222.33},{"text":"indeed—","start":3222.847,"end":3223.38},{"text":"there","start":3223.476,"end":3223.573},{"text":"is","start":3223.573,"end":3223.702},{"text":"actually—","start":3223.735,"end":3224.187},{"text":"there","start":3224.848,"end":3224.961},{"text":"are","start":3225.01,"end":3225.058},{"text":"a","start":3225.171,"end":3225.187},{"text":"few","start":3225.203,"end":3225.51},{"text":"papers","start":3225.51,"end":3225.881},{"text":"on","start":3225.914,"end":3226.075},{"text":"international","start":3226.075,"end":3226.591},{"text":"taxation","start":3226.64,"end":3227.334},{"text":"and","start":3227.366,"end":3227.528},{"text":"gender.","start":3227.528,"end":3227.915}]},{"text":"But it's few, and there's gaps, and it is true that there's more work to be done there.","start":3228.224,"end":3236.278,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"But","start":3228.224,"end":3228.436},{"text":"it's","start":3228.565,"end":3228.777},{"text":"few,","start":3228.777,"end":3229.004},{"text":"and","start":3229.345,"end":3229.524},{"text":"there's","start":3229.524,"end":3229.832},{"text":"gaps,","start":3229.832,"end":3230.255},{"text":"and","start":3232.594,"end":3232.902},{"text":"it","start":3232.951,"end":3233.081},{"text":"is","start":3233.081,"end":3233.146},{"text":"true","start":3233.243,"end":3233.552},{"text":"that","start":3233.568,"end":3234.007},{"text":"there's","start":3234.315,"end":3234.624},{"text":"more","start":3234.624,"end":3234.754},{"text":"work","start":3234.949,"end":3235.209},{"text":"to","start":3235.209,"end":3235.875},{"text":"be","start":3235.875,"end":3236.004},{"text":"done","start":3236.004,"end":3236.101},{"text":"there.","start":3236.101,"end":3236.278}]},{"text":"So actually, this work stream will actually bring about what are the gaps also in terms of information.","start":3236.343,"end":3242.479,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"So","start":3236.343,"end":3236.569},{"text":"actually,","start":3236.65,"end":3237.037},{"text":"this","start":3237.457,"end":3237.651},{"text":"work","start":3237.699,"end":3237.877},{"text":"stream","start":3237.877,"end":3238.087},{"text":"will","start":3238.119,"end":3238.216},{"text":"actually","start":3238.265,"end":3238.652},{"text":"bring","start":3238.685,"end":3238.878},{"text":"about","start":3238.943,"end":3239.411},{"text":"what","start":3239.411,"end":3239.637},{"text":"are","start":3239.637,"end":3239.718},{"text":"the","start":3239.718,"end":3239.815},{"text":"gaps","start":3239.815,"end":3240.17},{"text":"also","start":3240.768,"end":3241.171},{"text":"in","start":3241.188,"end":3241.236},{"text":"terms","start":3241.333,"end":3241.64},{"text":"of","start":3241.737,"end":3241.882},{"text":"information.","start":3241.995,"end":3242.479}]},{"text":"I also wanted to highlight on what Wanda commented yesterday in relation to environmental taxes and gender interaction.","start":3243.828,"end":3251.2,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"I","start":3243.828,"end":3243.844},{"text":"also","start":3243.924,"end":3244.183},{"text":"wanted","start":3244.183,"end":3244.473},{"text":"to","start":3244.473,"end":3244.554},{"text":"highlight","start":3244.554,"end":3245.054},{"text":"on","start":3245.054,"end":3245.167},{"text":"what","start":3245.376,"end":3245.78},{"text":"Wanda","start":3245.78,"end":3246.102},{"text":"commented","start":3246.102,"end":3246.635},{"text":"yesterday","start":3246.667,"end":3247.183},{"text":"in","start":3247.715,"end":3247.764},{"text":"relation","start":3247.861,"end":3248.232},{"text":"to","start":3248.264,"end":3248.377},{"text":"environmental","start":3248.377,"end":3249.006},{"text":"taxes","start":3249.006,"end":3249.538},{"text":"and","start":3249.716,"end":3250.313},{"text":"gender","start":3250.361,"end":3250.684},{"text":"interaction.","start":3250.684,"end":3251.2}]},{"text":"That's also very relevant, And we could see where it can be and how it can be addressed, but it has to be addressed because there is indeed, in different types of taxes, a differentiated impact in women.","start":3251.265,"end":3270.706,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"That's","start":3251.265,"end":3251.571},{"text":"also","start":3251.571,"end":3252.007},{"text":"very","start":3252.41,"end":3252.684},{"text":"relevant,","start":3252.781,"end":3253.297},{"text":"And","start":3254.011,"end":3254.172},{"text":"we","start":3254.172,"end":3254.27},{"text":"could","start":3254.27,"end":3254.415},{"text":"see","start":3254.415,"end":3254.691},{"text":"where","start":3254.755,"end":3254.934},{"text":"it","start":3254.982,"end":3255.258},{"text":"can","start":3255.711,"end":3255.824},{"text":"be","start":3255.889,"end":3256.132},{"text":"and","start":3256.683,"end":3257.411},{"text":"how","start":3257.492,"end":3257.622},{"text":"it","start":3257.654,"end":3257.751},{"text":"can","start":3257.751,"end":3257.881},{"text":"be","start":3257.913,"end":3258.172},{"text":"addressed,","start":3258.399,"end":3259.112},{"text":"but","start":3259.128,"end":3259.29},{"text":"it","start":3259.29,"end":3259.371},{"text":"has","start":3259.371,"end":3259.549},{"text":"to","start":3259.614,"end":3259.743},{"text":"be","start":3259.776,"end":3260.019},{"text":"addressed","start":3260.747,"end":3261.217},{"text":"because","start":3261.217,"end":3261.444},{"text":"there","start":3261.541,"end":3261.67},{"text":"is","start":3261.719,"end":3261.849},{"text":"indeed,","start":3261.962,"end":3262.414},{"text":"in","start":3263.414,"end":3263.543},{"text":"different","start":3263.575,"end":3263.978},{"text":"types","start":3263.978,"end":3264.414},{"text":"of","start":3265.092,"end":3265.156},{"text":"taxes,","start":3265.253,"end":3265.802},{"text":"a","start":3267.286,"end":3267.302},{"text":"differentiated","start":3267.366,"end":3269.561},{"text":"impact","start":3269.561,"end":3270.109},{"text":"in","start":3270.109,"end":3270.238},{"text":"women.","start":3270.416,"end":3270.706}]},{"text":"And that's the case in relation to carbon taxes, and sometimes actually on digital service taxes.","start":3271.464,"end":3278.228,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"And","start":3271.464,"end":3271.61},{"text":"that's","start":3271.61,"end":3271.884},{"text":"the","start":3271.884,"end":3272.029},{"text":"case","start":3272.029,"end":3272.239},{"text":"in","start":3272.691,"end":3272.82},{"text":"relation","start":3273.014,"end":3273.385},{"text":"to","start":3273.418,"end":3273.498},{"text":"carbon","start":3273.498,"end":3273.902},{"text":"taxes,","start":3273.902,"end":3274.435},{"text":"and","start":3275.016,"end":3275.468},{"text":"sometimes","start":3275.5,"end":3276.049},{"text":"actually","start":3276.146,"end":3276.533},{"text":"on","start":3276.565,"end":3276.614},{"text":"digital","start":3276.711,"end":3277.114},{"text":"service","start":3277.114,"end":3277.534},{"text":"taxes.","start":3277.534,"end":3278.228}]},{"text":"It's also observed in indirect taxes.","start":3278.422,"end":3280.585,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"It's","start":3278.422,"end":3278.858},{"text":"also","start":3278.906,"end":3279.148},{"text":"observed","start":3279.229,"end":3279.697},{"text":"in","start":3279.697,"end":3279.762},{"text":"indirect","start":3279.939,"end":3280.359},{"text":"taxes.","start":3280.359,"end":3280.585}]},{"text":"in general.","start":3280.712,"end":3281.274,"topics":[],"words":[{"text":"in","start":3280.712,"end":3280.76},{"text":"general.","start":3280.856,"end":3281.274}]}]},{"sentences":[{"text":"The—","start":3283.363,"end":3283.475,"topics":[],"words":[{"text":"The—","start":3283.363,"end":3283.475}]}]},{"sentences":[{"text":"and on data, actually, there is an— I think this work stream will prove to be very relevant because there is an important gap over the world.","start":3284.15,"end":3297.599,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"and","start":3284.15,"end":3284.295},{"text":"on","start":3284.407,"end":3284.504},{"text":"data,","start":3284.568,"end":3285.195},{"text":"actually,","start":3285.275,"end":3285.741},{"text":"there","start":3286.175,"end":3286.287},{"text":"is","start":3286.335,"end":3286.464},{"text":"an—","start":3286.641,"end":3287.091},{"text":"I","start":3289.051,"end":3289.099},{"text":"think","start":3290.192,"end":3290.498},{"text":"this","start":3290.498,"end":3291.174},{"text":"work","start":3291.319,"end":3291.432},{"text":"stream","start":3291.432,"end":3291.673},{"text":"will","start":3291.722,"end":3291.85},{"text":"prove","start":3291.963,"end":3292.333},{"text":"to","start":3292.366,"end":3292.495},{"text":"be","start":3292.527,"end":3292.704},{"text":"very","start":3292.704,"end":3293.058},{"text":"relevant","start":3293.316,"end":3293.976},{"text":"because","start":3294.04,"end":3294.427},{"text":"there","start":3294.54,"end":3294.652},{"text":"is","start":3294.701,"end":3294.83},{"text":"an","start":3294.942,"end":3295.329},{"text":"important","start":3295.329,"end":3295.828},{"text":"gap","start":3295.828,"end":3296.295},{"text":"over","start":3296.778,"end":3296.955},{"text":"the","start":3297.036,"end":3297.116},{"text":"world.","start":3297.197,"end":3297.599}]},{"text":"It's a global gap in terms of opening data, tax data on gender.","start":3297.744,"end":3305.838,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"It's","start":3297.744,"end":3298.211},{"text":"a","start":3298.308,"end":3298.388},{"text":"global","start":3298.388,"end":3298.775},{"text":"gap","start":3299.21,"end":3299.532},{"text":"in","start":3299.532,"end":3299.58},{"text":"terms","start":3299.677,"end":3299.983},{"text":"of","start":3300.161,"end":3300.467},{"text":"opening","start":3302.096,"end":3302.483},{"text":"data,","start":3302.677,"end":3303.145},{"text":"tax","start":3303.161,"end":3303.483},{"text":"data","start":3303.483,"end":3303.967},{"text":"on","start":3304.516,"end":3304.564},{"text":"gender.","start":3305.403,"end":3305.838}]},{"text":"So analyzing also which cases are out there that do this do have this discrimination by gender will be very interesting.","start":3305.903,"end":3316.711,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"So","start":3305.903,"end":3306.112},{"text":"analyzing","start":3306.129,"end":3306.758},{"text":"also","start":3306.854,"end":3307.193},{"text":"which","start":3307.193,"end":3307.322},{"text":"cases","start":3307.419,"end":3307.725},{"text":"are","start":3307.838,"end":3307.887},{"text":"out","start":3307.983,"end":3308.112},{"text":"there","start":3308.161,"end":3308.338},{"text":"that","start":3308.725,"end":3308.967},{"text":"do","start":3308.967,"end":3309.177},{"text":"this","start":3309.209,"end":3309.403},{"text":"do","start":3309.863,"end":3310.104},{"text":"have","start":3310.104,"end":3310.394},{"text":"this","start":3310.442,"end":3310.699},{"text":"discrimination","start":3312.274,"end":3313.833},{"text":"by","start":3314.123,"end":3314.364},{"text":"gender","start":3314.364,"end":3314.926},{"text":"will","start":3315.312,"end":3315.441},{"text":"be","start":3315.569,"end":3315.762},{"text":"very","start":3315.971,"end":3316.196},{"text":"interesting.","start":3316.196,"end":3316.711}]},{"text":"And I would like to highlight on this actually that the Platform on Taxation of Latin America and the Caribbean has a subgroup on progressivity that has— is working particularly on the interactions on gender and race in relation to progressivity and taxation.","start":3316.855,"end":3334.821,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"And","start":3316.855,"end":3317.064},{"text":"I","start":3317.161,"end":3317.209},{"text":"would","start":3317.338,"end":3317.482},{"text":"like","start":3317.498,"end":3317.723},{"text":"to","start":3317.723,"end":3317.884},{"text":"highlight","start":3317.884,"end":3318.287},{"text":"on","start":3318.287,"end":3318.352},{"text":"this","start":3318.384,"end":3318.692},{"text":"actually","start":3318.692,"end":3319.081},{"text":"that","start":3319.097,"end":3319.324},{"text":"the","start":3319.762,"end":3319.908},{"text":"Platform","start":3319.908,"end":3320.508},{"text":"on","start":3320.637,"end":3321.496},{"text":"Taxation","start":3321.691,"end":3322.404},{"text":"of","start":3322.501,"end":3322.615},{"text":"Latin","start":3322.664,"end":3322.923},{"text":"America","start":3322.923,"end":3323.231},{"text":"and","start":3323.231,"end":3323.296},{"text":"the","start":3323.296,"end":3323.393},{"text":"Caribbean","start":3323.393,"end":3323.944},{"text":"has","start":3323.96,"end":3324.106},{"text":"a","start":3324.155,"end":3324.171},{"text":"subgroup","start":3324.22,"end":3324.852},{"text":"on","start":3324.852,"end":3324.917},{"text":"progressivity","start":3324.949,"end":3325.727},{"text":"that","start":3325.825,"end":3325.889},{"text":"has—","start":3325.889,"end":3326.05},{"text":"is","start":3327.598,"end":3327.662},{"text":"working","start":3327.775,"end":3328.468},{"text":"particularly","start":3328.565,"end":3329.194},{"text":"on","start":3329.371,"end":3329.419},{"text":"the","start":3329.468,"end":3329.532},{"text":"interactions","start":3329.532,"end":3330.242},{"text":"on","start":3330.274,"end":3330.403},{"text":"gender","start":3330.435,"end":3330.774},{"text":"and","start":3330.983,"end":3331.177},{"text":"race","start":3331.225,"end":3331.451},{"text":"in","start":3332.354,"end":3332.402},{"text":"relation","start":3332.451,"end":3332.821},{"text":"to","start":3332.934,"end":3333.144},{"text":"progressivity","start":3333.402,"end":3334.047},{"text":"and","start":3334.047,"end":3334.143},{"text":"taxation.","start":3334.143,"end":3334.821}]},{"text":"And the advisory committee of civil society working together with this platform has recently commissioned a study in this regard.","start":3335.492,"end":3347.981,"topics":[],"words":[{"text":"And","start":3335.492,"end":3335.736},{"text":"the","start":3335.736,"end":3335.931},{"text":"advisory","start":3336.613,"end":3337.165},{"text":"committee","start":3337.197,"end":3337.652},{"text":"of","start":3337.993,"end":3338.221},{"text":"civil","start":3338.334,"end":3338.594},{"text":"society","start":3338.594,"end":3339.276},{"text":"working","start":3339.942,"end":3340.316},{"text":"together","start":3340.771,"end":3341.307},{"text":"with","start":3341.323,"end":3341.697},{"text":"this","start":3342.298,"end":3342.476},{"text":"platform","start":3342.476,"end":3343.093},{"text":"has","start":3343.675,"end":3343.82},{"text":"recently","start":3344.559,"end":3344.945},{"text":"commissioned","start":3345.844,"end":3346.246},{"text":"a","start":3346.246,"end":3346.262},{"text":"study","start":3346.262,"end":3346.712},{"text":"in","start":3346.905,"end":3346.953},{"text":"this","start":3347.306,"end":3347.435},{"text":"regard.","start":3347.547,"end":3347.981}]},{"text":"And also, on the last comment that was made in relation to gender biases, there's still definitely gender biases.","start":3349.459,"end":3357.005,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"And","start":3349.459,"end":3349.845},{"text":"also,","start":3349.941,"end":3350.471},{"text":"on","start":3350.68,"end":3350.729},{"text":"the","start":3350.777,"end":3350.905},{"text":"last","start":3350.905,"end":3351.114},{"text":"comment","start":3351.162,"end":3351.452},{"text":"that","start":3351.468,"end":3351.757},{"text":"was","start":3351.805,"end":3351.934},{"text":"made","start":3352.11,"end":3352.448},{"text":"in","start":3352.448,"end":3352.592},{"text":"relation","start":3352.592,"end":3352.898},{"text":"to","start":3352.994,"end":3353.09},{"text":"gender","start":3353.14,"end":3353.494},{"text":"biases,","start":3353.494,"end":3354.187},{"text":"there's","start":3354.299,"end":3355.169},{"text":"still","start":3355.169,"end":3355.379},{"text":"definitely","start":3355.507,"end":3356.039},{"text":"gender","start":3356.071,"end":3356.474},{"text":"biases.","start":3356.474,"end":3357.005}]},{"text":"I believe, actually, there's direct and indirect biases.","start":3357.666,"end":3361.918,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"I","start":3357.666,"end":3357.762},{"text":"believe,","start":3357.762,"end":3358.052},{"text":"actually,","start":3358.069,"end":3358.536},{"text":"there's","start":3359.438,"end":3359.921},{"text":"direct","start":3360.018,"end":3360.598},{"text":"and","start":3360.646,"end":3360.871},{"text":"indirect","start":3360.984,"end":3361.612},{"text":"biases.","start":3361.612,"end":3361.918}]},{"text":"And direct biases still exist, but in gender, there is, in relation to gender impact, a lot of the impact in relation to taxation has to do with the existing socioeconomic framework, and as it was mentioned before, and how the gender representation in different industries countries, and the general situation of women in the economy, which are— and its interlinkages with taxation.","start":3362.682,"end":3400.071,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"And","start":3362.682,"end":3362.747},{"text":"direct","start":3362.927,"end":3363.334},{"text":"biases","start":3363.351,"end":3363.889},{"text":"still","start":3363.922,"end":3364.199},{"text":"exist,","start":3364.248,"end":3364.819},{"text":"but","start":3364.9,"end":3365.112},{"text":"in","start":3365.227,"end":3365.373},{"text":"gender,","start":3365.373,"end":3365.846},{"text":"there","start":3367.72,"end":3367.768},{"text":"is,","start":3367.768,"end":3367.881},{"text":"in","start":3368.626,"end":3368.674},{"text":"relation","start":3368.723,"end":3369.079},{"text":"to","start":3369.111,"end":3369.208},{"text":"gender","start":3369.208,"end":3369.515},{"text":"impact,","start":3369.515,"end":3370.114},{"text":"a","start":3370.567,"end":3370.648},{"text":"lot","start":3370.81,"end":3371.052},{"text":"of","start":3371.052,"end":3371.198},{"text":"the","start":3371.23,"end":3371.344},{"text":"impact","start":3372.363,"end":3372.703},{"text":"in","start":3372.703,"end":3372.832},{"text":"relation","start":3372.832,"end":3373.172},{"text":"to","start":3373.172,"end":3373.317},{"text":"taxation","start":3373.317,"end":3373.851},{"text":"has","start":3373.884,"end":3374.029},{"text":"to","start":3374.062,"end":3374.191},{"text":"do","start":3374.223,"end":3374.337},{"text":"with","start":3374.87,"end":3375.162},{"text":"the","start":3375.421,"end":3375.55},{"text":"existing","start":3376.892,"end":3377.424},{"text":"socioeconomic","start":3378.745,"end":3379.792},{"text":"framework,","start":3380.259,"end":3381},{"text":"and","start":3381.145,"end":3381.58},{"text":"as","start":3382.112,"end":3382.418},{"text":"it","start":3382.466,"end":3382.579},{"text":"was","start":3382.611,"end":3382.74},{"text":"mentioned","start":3382.837,"end":3383.24},{"text":"before,","start":3383.24,"end":3383.61},{"text":"and","start":3384.829,"end":3385.632},{"text":"how","start":3386.288,"end":3386.321},{"text":"the","start":3386.812,"end":3386.976},{"text":"gender","start":3386.976,"end":3387.287},{"text":"representation","start":3387.287,"end":3388.5},{"text":"in","start":3388.598,"end":3388.68},{"text":"different","start":3388.68,"end":3389.024},{"text":"industries","start":3389.024,"end":3389.287},{"text":"countries,","start":3389.69,"end":3390.173},{"text":"and","start":3390.673,"end":3390.866},{"text":"the","start":3391.398,"end":3391.527},{"text":"general","start":3391.801,"end":3392.236},{"text":"situation","start":3392.558,"end":3393.139},{"text":"of","start":3393.187,"end":3393.348},{"text":"women","start":3393.348,"end":3393.622},{"text":"in","start":3393.671,"end":3393.719},{"text":"the","start":3393.751,"end":3393.912},{"text":"economy,","start":3393.912,"end":3394.444},{"text":"which","start":3395.041,"end":3395.25},{"text":"are—","start":3395.911,"end":3395.959},{"text":"and","start":3396.717,"end":3398.2},{"text":"its","start":3398.264,"end":3398.506},{"text":"interlinkages","start":3398.57,"end":3399.28},{"text":"with","start":3399.312,"end":3399.393},{"text":"taxation.","start":3399.393,"end":3400.071}]},{"text":"So I believe in one way or the other, this will be addressed by the subcommittee, but I just wanted to highlight those things.","start":3400.233,"end":3410.406,"topics":[],"words":[{"text":"So","start":3400.233,"end":3400.54},{"text":"I","start":3401.574,"end":3401.623},{"text":"believe","start":3401.655,"end":3401.995},{"text":"in","start":3401.995,"end":3402.512},{"text":"one","start":3403.013,"end":3403.158},{"text":"way","start":3403.255,"end":3403.32},{"text":"or","start":3403.433,"end":3403.595},{"text":"the","start":3403.595,"end":3403.692},{"text":"other,","start":3403.74,"end":3404.079},{"text":"this","start":3404.548,"end":3404.661},{"text":"will","start":3404.791,"end":3404.92},{"text":"be","start":3405.033,"end":3405.243},{"text":"addressed","start":3405.437,"end":3405.857},{"text":"by","start":3405.857,"end":3406.051},{"text":"the","start":3406.1,"end":3406.277},{"text":"subcommittee,","start":3406.277,"end":3407.053},{"text":"but","start":3407.069,"end":3407.28},{"text":"I","start":3407.28,"end":3407.312},{"text":"just","start":3407.36,"end":3407.733},{"text":"wanted","start":3407.96,"end":3408.365},{"text":"to","start":3409.402,"end":3409.45},{"text":"highlight","start":3409.499,"end":3409.92},{"text":"those","start":3409.969,"end":3410.115},{"text":"things.","start":3410.212,"end":3410.406}]},{"text":"Thank you.","start":3410.471,"end":3410.892,"topics":[],"words":[{"text":"Thank","start":3410.471,"end":3410.698},{"text":"you.","start":3410.698,"end":3410.892}]}]}],"speaker":{"name":null,"affiliation":"ICRICT","affiliation_full":"ICRICT","group":null,"function":"Representative"}},{"statement_number":42,"start":3413.371,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=3414","paragraphs":[{"sentences":[{"text":"Thank you.","start":3413.371,"end":3413.808,"topics":[],"words":[{"text":"Thank","start":3413.371,"end":3413.695},{"text":"you.","start":3413.695,"end":3413.808}]},{"text":"We have business sector, ICC Bolivia, please.","start":3414.926,"end":3418.076,"topics":[],"words":[{"text":"We","start":3414.926,"end":3415.007},{"text":"have","start":3415.007,"end":3415.218},{"text":"business","start":3415.412,"end":3415.706},{"text":"sector,","start":3415.739,"end":3416.327},{"text":"ICC","start":3416.801,"end":3417.292},{"text":"Bolivia,","start":3417.439,"end":3417.864},{"text":"please.","start":3417.88,"end":3418.076}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":43,"start":3420.334,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=3421","paragraphs":[{"sentences":[{"text":"Thank you, Madam Co-Chair.","start":3420.334,"end":3421.796,"topics":[],"words":[{"text":"Thank","start":3420.334,"end":3420.6},{"text":"you,","start":3420.6,"end":3420.717},{"text":"Madam","start":3420.75,"end":3420.982},{"text":"Co-Chair.","start":3421.182,"end":3421.796}]}]},{"sentences":[{"text":"I would like to speak in Spanish.","start":3424,"end":3425.643,"topics":[],"words":[{"text":"I","start":3424,"end":3424.016},{"text":"would","start":3424.032,"end":3424.177},{"text":"like","start":3424.177,"end":3424.354},{"text":"to","start":3424.354,"end":3424.435},{"text":"speak","start":3424.435,"end":3424.902},{"text":"in","start":3424.999,"end":3425.095},{"text":"Spanish.","start":3425.095,"end":3425.643}]}]},{"sentences":[{"text":"Mi nombre es Carolina Gutiérrez.","start":3426.449,"end":3428.238,"topics":[],"words":[{"text":"Mi","start":3426.449,"end":3426.546},{"text":"nombre","start":3426.546,"end":3426.82},{"text":"es","start":3426.836,"end":3426.981},{"text":"Carolina","start":3427.094,"end":3427.61},{"text":"Gutiérrez.","start":3427.722,"end":3428.238}]}]},{"sentences":[{"text":"My name is Carolina Gutiérrez.","start":3428.286,"end":3429.721,"topics":[],"words":[{"text":"My","start":3428.286,"end":3428.399},{"text":"name","start":3428.399,"end":3428.609},{"text":"is","start":3428.609,"end":3428.673},{"text":"Carolina","start":3428.786,"end":3429.253},{"text":"Gutiérrez.","start":3429.253,"end":3429.721}]},{"text":"I am the President of the Tax Committee of ECC Bolivia, and what I wanted to say is the following.","start":3430.14,"end":3439.398,"topics":[],"words":[{"text":"I","start":3430.14,"end":3430.188},{"text":"am","start":3430.478,"end":3430.527},{"text":"the","start":3430.64,"end":3430.881},{"text":"President","start":3430.881,"end":3431.526},{"text":"of","start":3431.59,"end":3432.428},{"text":"the","start":3432.654,"end":3432.913},{"text":"Tax","start":3433.38,"end":3434.058},{"text":"Committee","start":3434.655,"end":3435.284},{"text":"of","start":3435.316,"end":3435.478},{"text":"ECC","start":3435.655,"end":3435.897},{"text":"Bolivia,","start":3435.962,"end":3436.51},{"text":"and","start":3437.156,"end":3437.43},{"text":"what","start":3437.898,"end":3438.059},{"text":"I","start":3438.124,"end":3438.14},{"text":"wanted","start":3438.204,"end":3438.382},{"text":"to","start":3438.382,"end":3438.479},{"text":"say","start":3438.543,"end":3438.785},{"text":"is","start":3438.785,"end":3438.833},{"text":"the","start":3438.946,"end":3439.092},{"text":"following.","start":3439.092,"end":3439.398}]},{"text":"Opening a business is very difficult, very complicated in developing countries, even more so for women, because women don't have access to loans and women don't have the same stability in terms of the work— the labor market.","start":3440.41,"end":3456.86,"topics":[],"words":[{"text":"Opening","start":3440.41,"end":3440.764},{"text":"a","start":3440.957,"end":3440.973},{"text":"business","start":3441.101,"end":3441.439},{"text":"is","start":3441.439,"end":3441.487},{"text":"very","start":3441.52,"end":3441.729},{"text":"difficult,","start":3442.967,"end":3443.273},{"text":"very","start":3443.289,"end":3443.498},{"text":"complicated","start":3443.514,"end":3444.013},{"text":"in","start":3444.013,"end":3444.061},{"text":"developing","start":3444.157,"end":3444.463},{"text":"countries,","start":3444.495,"end":3444.817},{"text":"even","start":3444.881,"end":3445.058},{"text":"more","start":3445.058,"end":3445.171},{"text":"so","start":3445.219,"end":3445.46},{"text":"for","start":3445.46,"end":3445.669},{"text":"women,","start":3445.702,"end":3445.975},{"text":"because","start":3446.088,"end":3446.393},{"text":"women","start":3446.57,"end":3446.779},{"text":"don't","start":3446.908,"end":3447.133},{"text":"have","start":3447.213,"end":3447.326},{"text":"access","start":3447.326,"end":3447.921},{"text":"to","start":3448.447,"end":3448.559},{"text":"loans","start":3448.623,"end":3449.152},{"text":"and","start":3449.889,"end":3450.241},{"text":"women","start":3450.37,"end":3450.626},{"text":"don't","start":3450.626,"end":3450.85},{"text":"have","start":3450.866,"end":3451.075},{"text":"the","start":3451.107,"end":3451.203},{"text":"same","start":3451.203,"end":3451.7},{"text":"stability","start":3451.988,"end":3452.837},{"text":"in","start":3453.03,"end":3453.078},{"text":"terms","start":3453.591,"end":3453.927},{"text":"of","start":3453.991,"end":3454.119},{"text":"the","start":3454.328,"end":3455.305},{"text":"work—","start":3455.497,"end":3455.834},{"text":"the","start":3456.074,"end":3456.171},{"text":"labor","start":3456.171,"end":3456.427},{"text":"market.","start":3456.427,"end":3456.86}]},{"text":"They don't have the same wages as men and very often these women work informally.","start":3456.956,"end":3462.051,"topics":[],"words":[{"text":"They","start":3456.956,"end":3457.116},{"text":"don't","start":3457.116,"end":3457.276},{"text":"have","start":3457.276,"end":3457.436},{"text":"the","start":3457.436,"end":3457.517},{"text":"same","start":3457.517,"end":3457.709},{"text":"wages","start":3457.757,"end":3458.206},{"text":"as","start":3458.782,"end":3458.847},{"text":"men","start":3458.943,"end":3459.167},{"text":"and","start":3459.423,"end":3459.568},{"text":"very","start":3459.744,"end":3460.048},{"text":"often","start":3460.145,"end":3460.385},{"text":"these","start":3460.385,"end":3460.529},{"text":"women","start":3460.561,"end":3460.77},{"text":"work","start":3460.802,"end":3461.138},{"text":"informally.","start":3461.346,"end":3462.051}]},{"text":"And so I would like to make a specific suggestion which is to include the issue of tax incentives for entrepreneurship, for SMEs, led by women, women-led SMEs, tax incentives for that.","start":3462.805,"end":3478.988,"topics":[],"words":[{"text":"And","start":3462.805,"end":3462.869},{"text":"so","start":3462.949,"end":3463.269},{"text":"I","start":3463.59,"end":3463.606},{"text":"would","start":3463.91,"end":3463.99},{"text":"like","start":3464.006,"end":3464.151},{"text":"to","start":3464.151,"end":3464.183},{"text":"make","start":3464.215,"end":3464.471},{"text":"a","start":3464.471,"end":3464.487},{"text":"specific","start":3464.503,"end":3465.064},{"text":"suggestion","start":3465.064,"end":3465.545},{"text":"which","start":3465.609,"end":3465.769},{"text":"is","start":3465.769,"end":3465.913},{"text":"to","start":3465.913,"end":3466.138},{"text":"include","start":3466.17,"end":3466.955},{"text":"the","start":3466.955,"end":3467.195},{"text":"issue","start":3467.291,"end":3467.708},{"text":"of","start":3468.157,"end":3468.301},{"text":"tax","start":3468.349,"end":3468.814},{"text":"incentives","start":3468.814,"end":3469.759},{"text":"for","start":3470.32,"end":3470.592},{"text":"entrepreneurship,","start":3470.801,"end":3471.778},{"text":"for","start":3471.842,"end":3472.804},{"text":"SMEs,","start":3472.836,"end":3473.381},{"text":"led","start":3474.948,"end":3475.092},{"text":"by","start":3475.189,"end":3475.302},{"text":"women,","start":3475.414,"end":3475.72},{"text":"women-led","start":3475.753,"end":3476.284},{"text":"SMEs,","start":3476.735,"end":3477.234},{"text":"tax","start":3477.829,"end":3478.167},{"text":"incentives","start":3478.167,"end":3478.666},{"text":"for","start":3478.731,"end":3478.827},{"text":"that.","start":3478.827,"end":3478.988}]},{"text":"This would enhance formalization of the economy.","start":3479.053,"end":3484.285,"topics":[],"words":[{"text":"This","start":3479.053,"end":3479.165},{"text":"would","start":3479.278,"end":3479.584},{"text":"enhance","start":3481.532,"end":3482.144},{"text":"formalization","start":3482.594,"end":3483.383},{"text":"of","start":3483.641,"end":3483.77},{"text":"the","start":3483.77,"end":3483.882},{"text":"economy.","start":3483.882,"end":3484.285}]},{"text":"That would bring a contribution to that and also support the economic independence of many, many women.","start":3484.349,"end":3490.097,"topics":[],"words":[{"text":"That","start":3484.349,"end":3484.446},{"text":"would","start":3484.446,"end":3484.542},{"text":"bring","start":3484.607,"end":3485.46},{"text":"a","start":3485.492,"end":3485.573},{"text":"contribution","start":3485.573,"end":3486.024},{"text":"to","start":3486.12,"end":3486.233},{"text":"that","start":3486.281,"end":3486.539},{"text":"and","start":3486.603,"end":3486.716},{"text":"also","start":3486.845,"end":3487.103},{"text":"support","start":3487.103,"end":3487.747},{"text":"the","start":3487.747,"end":3487.892},{"text":"economic","start":3487.908,"end":3488.31},{"text":"independence","start":3488.31,"end":3488.954},{"text":"of","start":3488.954,"end":3489.083},{"text":"many,","start":3489.26,"end":3489.518},{"text":"many","start":3489.534,"end":3489.808},{"text":"women.","start":3489.824,"end":3490.097}]},{"text":"Similarly, generating data on SMEs, women-led SMEs, would be And it's available in terms of the obstacles, both in terms of tax administration and the tax hurdles that women face.","start":3490.468,"end":3510.583,"topics":[],"words":[{"text":"Similarly,","start":3490.468,"end":3490.935},{"text":"generating","start":3492.4,"end":3492.786},{"text":"data","start":3492.883,"end":3493.367},{"text":"on","start":3493.367,"end":3493.416},{"text":"SMEs,","start":3493.481,"end":3493.954},{"text":"women-led","start":3495.078,"end":3495.55},{"text":"SMEs,","start":3495.843,"end":3496.218},{"text":"would","start":3498.661,"end":3498.889},{"text":"be","start":3499.899,"end":3500.16},{"text":"And","start":3500.693,"end":3501.11},{"text":"it's","start":3501.11,"end":3501.383},{"text":"available","start":3501.512,"end":3502.09},{"text":"in","start":3502.924,"end":3503.133},{"text":"terms","start":3503.278,"end":3503.583},{"text":"of","start":3503.583,"end":3503.727},{"text":"the","start":3503.727,"end":3503.888},{"text":"obstacles,","start":3503.904,"end":3504.514},{"text":"both","start":3505.028,"end":3505.333},{"text":"in","start":3505.333,"end":3505.381},{"text":"terms","start":3505.413,"end":3505.734},{"text":"of","start":3505.734,"end":3505.798},{"text":"tax","start":3505.831,"end":3506.168},{"text":"administration","start":3506.168,"end":3506.906},{"text":"and","start":3507.5,"end":3507.741},{"text":"the","start":3508.56,"end":3508.64},{"text":"tax","start":3508.64,"end":3508.945},{"text":"hurdles","start":3508.945,"end":3509.331},{"text":"that","start":3509.363,"end":3509.507},{"text":"women","start":3509.925,"end":3510.182},{"text":"face.","start":3510.182,"end":3510.583}]},{"text":"And this complements the comments that were made earlier in relation to gender-based taxation administration policies.","start":3511.611,"end":3521.934,"topics":[],"words":[{"text":"And","start":3511.611,"end":3511.675},{"text":"this","start":3511.675,"end":3511.739},{"text":"complements","start":3511.835,"end":3512.67},{"text":"the","start":3512.991,"end":3513.216},{"text":"comments","start":3514.501,"end":3514.902},{"text":"that","start":3514.902,"end":3515.014},{"text":"were","start":3515.046,"end":3515.159},{"text":"made","start":3515.159,"end":3515.753},{"text":"earlier","start":3516.652,"end":3517.31},{"text":"in","start":3517.455,"end":3517.535},{"text":"relation","start":3517.535,"end":3517.952},{"text":"to","start":3518.017,"end":3518.241},{"text":"gender-based","start":3518.579,"end":3519.478},{"text":"taxation","start":3519.799,"end":3520.489},{"text":"administration","start":3520.489,"end":3521.372},{"text":"policies.","start":3521.485,"end":3521.934}]},{"text":"So once again, congratulations for this excellent work plan.","start":3522.464,"end":3526.269,"topics":[],"words":[{"text":"So","start":3522.464,"end":3522.833},{"text":"once","start":3522.994,"end":3523.171},{"text":"again,","start":3523.171,"end":3523.315},{"text":"congratulations","start":3523.331,"end":3524.423},{"text":"for","start":3524.519,"end":3524.616},{"text":"this","start":3524.616,"end":3524.728},{"text":"excellent","start":3524.921,"end":3525.45},{"text":"work","start":3525.739,"end":3525.964},{"text":"plan.","start":3525.98,"end":3526.269}]},{"text":"Thank you so much for your work.","start":3526.35,"end":3527.323,"topics":[],"words":[{"text":"Thank","start":3526.35,"end":3526.469},{"text":"you","start":3526.469,"end":3526.572},{"text":"so","start":3526.572,"end":3526.657},{"text":"much","start":3526.708,"end":3526.879},{"text":"for","start":3526.896,"end":3526.981},{"text":"your","start":3526.981,"end":3527.084},{"text":"work.","start":3527.135,"end":3527.323}]}]}],"speaker":{"name":"Carolina Gutiérrez","affiliation":"ICC Bolivia","affiliation_full":"ICC Bolivia","group":null,"function":"President of the Tax Committee"}},{"statement_number":44,"start":3530.49,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=3531","paragraphs":[{"sentences":[{"text":"Thank you.","start":3530.49,"end":3530.75,"topics":[],"words":[{"text":"Thank","start":3530.49,"end":3530.587},{"text":"you.","start":3530.587,"end":3530.75}]},{"text":"And for now, that concludes our list of speakers.","start":3532.148,"end":3536.505,"topics":[],"words":[{"text":"And","start":3532.148,"end":3532.213},{"text":"for","start":3532.294,"end":3532.424},{"text":"now,","start":3532.424,"end":3532.587},{"text":"that","start":3532.636,"end":3532.977},{"text":"concludes","start":3533.367,"end":3533.823},{"text":"our","start":3533.936,"end":3534.44},{"text":"list","start":3535.14,"end":3535.465},{"text":"of","start":3535.465,"end":3535.66},{"text":"speakers.","start":3535.822,"end":3536.505}]},{"text":"Geneva, you have had a rich and varied input here, both relating to the policy arm and the practical arm of your proposed work, and also quite a lot of input on data and the possible sources of data and how they can inform the work.","start":3538.11,"end":3557.574,"topics":[],"words":[{"text":"Geneva,","start":3538.11,"end":3538.482},{"text":"you","start":3539.018,"end":3539.164},{"text":"have","start":3539.18,"end":3539.293},{"text":"had","start":3539.358,"end":3539.569},{"text":"a","start":3539.991,"end":3540.072},{"text":"rich","start":3540.493,"end":3540.785},{"text":"and","start":3541.126,"end":3541.466},{"text":"varied","start":3541.531,"end":3541.791},{"text":"input","start":3541.855,"end":3542.293},{"text":"here,","start":3542.52,"end":3542.715},{"text":"both","start":3543.234,"end":3543.461},{"text":"relating","start":3543.655,"end":3544.028},{"text":"to","start":3544.061,"end":3544.223},{"text":"the","start":3544.223,"end":3544.466},{"text":"policy","start":3544.466,"end":3545.001},{"text":"arm","start":3545.018,"end":3545.164},{"text":"and","start":3545.342,"end":3545.439},{"text":"the","start":3545.439,"end":3545.699},{"text":"practical","start":3545.926,"end":3546.607},{"text":"arm","start":3546.801,"end":3546.931},{"text":"of","start":3546.996,"end":3547.109},{"text":"your","start":3547.11,"end":3547.709},{"text":"proposed","start":3547.709,"end":3548.212},{"text":"work,","start":3548.212,"end":3548.536},{"text":"and","start":3549.249,"end":3549.314},{"text":"also","start":3549.395,"end":3549.703},{"text":"quite","start":3550.789,"end":3551},{"text":"a","start":3551,"end":3551.032},{"text":"lot","start":3551.032,"end":3551.195},{"text":"of","start":3551.195,"end":3551.276},{"text":"input","start":3551.276,"end":3551.665},{"text":"on","start":3551.665,"end":3551.73},{"text":"data","start":3552.753,"end":3553.316},{"text":"and","start":3553.38,"end":3553.557},{"text":"the","start":3553.557,"end":3553.75},{"text":"possible","start":3553.878,"end":3554.216},{"text":"sources","start":3554.216,"end":3554.649},{"text":"of","start":3554.762,"end":3554.858},{"text":"data","start":3555.164,"end":3555.453},{"text":"and","start":3555.469,"end":3555.581},{"text":"how","start":3555.63,"end":3555.662},{"text":"they","start":3556.128,"end":3556.208},{"text":"can","start":3556.288,"end":3556.497},{"text":"inform","start":3556.915,"end":3557.252},{"text":"the","start":3557.252,"end":3557.413},{"text":"work.","start":3557.413,"end":3557.574}]},{"text":"So I hand over to you to respond to the comments you received.","start":3557.67,"end":3562.53,"topics":[],"words":[{"text":"So","start":3557.67,"end":3557.96},{"text":"I","start":3558.699,"end":3558.747},{"text":"hand","start":3558.779,"end":3558.956},{"text":"over","start":3559.004,"end":3559.181},{"text":"to","start":3559.181,"end":3559.341},{"text":"you","start":3559.341,"end":3559.486},{"text":"to","start":3559.647,"end":3559.791},{"text":"respond","start":3560.145,"end":3560.755},{"text":"to","start":3560.852,"end":3561.077},{"text":"the","start":3561.334,"end":3561.43},{"text":"comments","start":3561.43,"end":3561.756},{"text":"you","start":3561.756,"end":3561.972},{"text":"received.","start":3562.188,"end":3562.53}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":45,"start":3566.19,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=3567","paragraphs":[{"sentences":[{"text":"Thank you very much.","start":3566.19,"end":3567.432,"topics":[],"words":[{"text":"Thank","start":3566.19,"end":3566.448},{"text":"you","start":3566.448,"end":3566.609},{"text":"very","start":3566.916,"end":3567.061},{"text":"much.","start":3567.109,"end":3567.432}]},{"text":"I wish to take this opportunity to thank each and every one of you for your interventions, for your rich intervention and to just ensure that whatever guidance at the end of this committee that is published, that accounts and responds to what the need is to tax and gender, and especially taking into consideration that this area is very rich.","start":3569.416,"end":3600.131,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"I","start":3569.416,"end":3569.465},{"text":"wish","start":3569.82,"end":3569.933},{"text":"to","start":3570.078,"end":3570.175},{"text":"take","start":3570.239,"end":3570.626},{"text":"this","start":3570.642,"end":3570.82},{"text":"opportunity","start":3570.884,"end":3571.578},{"text":"to","start":3572.804,"end":3572.917},{"text":"thank","start":3572.917,"end":3573.224},{"text":"each","start":3573.224,"end":3573.385},{"text":"and","start":3573.385,"end":3573.53},{"text":"every","start":3573.53,"end":3573.676},{"text":"one","start":3573.708,"end":3573.821},{"text":"of","start":3573.885,"end":3574.047},{"text":"you","start":3574.16,"end":3574.259},{"text":"for","start":3574.259,"end":3574.558},{"text":"your","start":3574.757,"end":3575.006},{"text":"interventions,","start":3575.006,"end":3575.786},{"text":"for","start":3577.12,"end":3577.24},{"text":"your","start":3577.24,"end":3577.36},{"text":"rich","start":3577.36,"end":3577.72},{"text":"intervention","start":3577.87,"end":3578.355},{"text":"and","start":3578.953,"end":3579.567},{"text":"to","start":3579.826,"end":3579.988},{"text":"just","start":3579.988,"end":3580.133},{"text":"ensure","start":3580.165,"end":3580.731},{"text":"that","start":3580.731,"end":3581.022},{"text":"whatever","start":3581.863,"end":3582.203},{"text":"guidance","start":3582.267,"end":3583.011},{"text":"at","start":3583.706,"end":3583.803},{"text":"the","start":3583.803,"end":3583.949},{"text":"end","start":3584.03,"end":3584.757},{"text":"of","start":3585.242,"end":3585.388},{"text":"this","start":3585.404,"end":3585.55},{"text":"committee","start":3585.55,"end":3585.952},{"text":"that","start":3587.19,"end":3587.351},{"text":"is","start":3587.351,"end":3587.399},{"text":"published,","start":3587.592,"end":3588.155},{"text":"that","start":3588.316,"end":3588.654},{"text":"accounts","start":3588.654,"end":3589.2},{"text":"and","start":3589.281,"end":3589.458},{"text":"responds","start":3589.506,"end":3590.101},{"text":"to","start":3590.326,"end":3590.423},{"text":"what","start":3590.487,"end":3590.648},{"text":"the","start":3590.648,"end":3590.728},{"text":"need","start":3590.728,"end":3591.13},{"text":"is","start":3592.723,"end":3592.787},{"text":"to","start":3594.185,"end":3594.33},{"text":"tax","start":3594.426,"end":3594.892},{"text":"and","start":3594.892,"end":3595.053},{"text":"gender,","start":3595.053,"end":3595.374},{"text":"and","start":3595.873,"end":3595.969},{"text":"especially","start":3595.969,"end":3596.483},{"text":"taking","start":3596.515,"end":3596.837},{"text":"into","start":3596.837,"end":3597.078},{"text":"consideration","start":3597.078,"end":3597.833},{"text":"that","start":3597.881,"end":3598.042},{"text":"this","start":3598.042,"end":3598.17},{"text":"area","start":3598.363,"end":3598.62},{"text":"is","start":3598.91,"end":3598.974},{"text":"very","start":3599.488,"end":3599.697},{"text":"rich.","start":3599.874,"end":3600.131}]},{"text":"And I want to take this opportunity to say thank you to Iman, who is, I guess, watching us.","start":3600.693,"end":3606.272,"topics":[],"words":[{"text":"And","start":3600.693,"end":3600.757},{"text":"I","start":3600.854,"end":3600.87},{"text":"want","start":3600.934,"end":3601.095},{"text":"to","start":3601.095,"end":3601.239},{"text":"take","start":3601.239,"end":3601.416},{"text":"this","start":3601.416,"end":3601.577},{"text":"opportunity","start":3601.577,"end":3602.107},{"text":"to","start":3602.139,"end":3602.3},{"text":"say","start":3602.3,"end":3602.621},{"text":"thank","start":3602.964,"end":3603.224},{"text":"you","start":3603.224,"end":3603.311},{"text":"to","start":3603.311,"end":3603.502},{"text":"Iman,","start":3603.672,"end":3603.961},{"text":"who","start":3604.715,"end":3604.956},{"text":"is,","start":3604.956,"end":3605.084},{"text":"I","start":3605.277,"end":3605.341},{"text":"guess,","start":3605.341,"end":3605.47},{"text":"watching","start":3605.662,"end":3605.967},{"text":"us.","start":3606.08,"end":3606.272}]},{"text":"He's a big part of making this possible, and I think he responded broadly to a lot of the interventions that were made.","start":3606.561,"end":3617.603,"topics":[],"words":[{"text":"He's","start":3606.561,"end":3606.786},{"text":"a","start":3606.786,"end":3606.866},{"text":"big","start":3606.866,"end":3607.187},{"text":"part","start":3607.187,"end":3607.492},{"text":"of","start":3608.343,"end":3608.423},{"text":"making","start":3608.632,"end":3608.856},{"text":"this","start":3608.953,"end":3609.145},{"text":"possible,","start":3610.076,"end":3610.638},{"text":"and","start":3611.601,"end":3611.697},{"text":"I","start":3611.697,"end":3611.713},{"text":"think","start":3611.777,"end":3612.195},{"text":"he","start":3612.259,"end":3612.339},{"text":"responded","start":3612.339,"end":3613.029},{"text":"broadly","start":3613.222,"end":3613.591},{"text":"to","start":3614.008,"end":3614.297},{"text":"a","start":3614.907,"end":3614.923},{"text":"lot","start":3614.987,"end":3615.228},{"text":"of","start":3615.228,"end":3615.405},{"text":"the","start":3616.015,"end":3616.111},{"text":"interventions","start":3616.111,"end":3616.801},{"text":"that","start":3616.913,"end":3617.058},{"text":"were","start":3617.058,"end":3617.17},{"text":"made.","start":3617.17,"end":3617.603}]},{"text":"But just— I want to just respond by saying that everyone who was offered data, reports, additional information, especially in our effort in compiling Chapter 1, which is the conceptual.","start":3618.197,"end":3637.197,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"But","start":3618.197,"end":3618.358},{"text":"just—","start":3618.358,"end":3618.711},{"text":"I","start":3619.642,"end":3619.69},{"text":"want","start":3619.867,"end":3620.043},{"text":"to","start":3620.043,"end":3620.252},{"text":"just","start":3620.268,"end":3620.557},{"text":"respond","start":3621.006,"end":3621.937},{"text":"by","start":3622.13,"end":3622.322},{"text":"saying","start":3623.109,"end":3623.381},{"text":"that","start":3623.574,"end":3623.895},{"text":"everyone","start":3624.04,"end":3624.489},{"text":"who","start":3624.617,"end":3624.762},{"text":"was","start":3624.762,"end":3624.826},{"text":"offered","start":3625.003,"end":3626.27},{"text":"data,","start":3626.447,"end":3626.945},{"text":"reports,","start":3627.025,"end":3627.554},{"text":"additional","start":3628.469,"end":3628.871},{"text":"information,","start":3628.871,"end":3629.079},{"text":"especially","start":3629.208,"end":3630.363},{"text":"in","start":3631.101,"end":3631.165},{"text":"our","start":3631.742,"end":3631.967},{"text":"effort","start":3631.999,"end":3632.448},{"text":"in","start":3633.026,"end":3633.09},{"text":"compiling","start":3633.587,"end":3634.213},{"text":"Chapter","start":3635.432,"end":3635.769},{"text":"1,","start":3635.833,"end":3635.978},{"text":"which","start":3636.17,"end":3636.331},{"text":"is","start":3636.331,"end":3636.379},{"text":"the","start":3636.427,"end":3636.571},{"text":"conceptual.","start":3636.571,"end":3637.197}]},{"text":"We need to make sure that we bring everything that is out there that pertains to gender and tax into this chapter.","start":3637.277,"end":3646.374,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"We","start":3637.277,"end":3637.341},{"text":"need","start":3637.374,"end":3637.454},{"text":"to","start":3637.454,"end":3637.614},{"text":"make","start":3637.614,"end":3637.775},{"text":"sure","start":3637.775,"end":3637.999},{"text":"that","start":3637.999,"end":3638.128},{"text":"we","start":3638.16,"end":3638.336},{"text":"bring","start":3638.336,"end":3638.464},{"text":"everything","start":3638.577,"end":3638.946},{"text":"that","start":3639.78,"end":3639.94},{"text":"is","start":3639.94,"end":3639.989},{"text":"out","start":3640.165,"end":3640.309},{"text":"there","start":3640.342,"end":3640.582},{"text":"that","start":3640.582,"end":3640.727},{"text":"pertains","start":3640.743,"end":3641.192},{"text":"to","start":3641.304,"end":3641.465},{"text":"gender","start":3641.465,"end":3641.994},{"text":"and","start":3642.748,"end":3642.876},{"text":"tax","start":3642.908,"end":3643.422},{"text":"into","start":3644.336,"end":3644.705},{"text":"this","start":3644.737,"end":3644.866},{"text":"chapter.","start":3645.058,"end":3646.374}]},{"text":"Eric Kaye, thank you so much for your contribution, as always.","start":3646.839,"end":3650.577,"topics":[],"words":[{"text":"Eric","start":3646.839,"end":3647.08},{"text":"Kaye,","start":3647.08,"end":3647.24},{"text":"thank","start":3647.866,"end":3648.042},{"text":"you","start":3648.042,"end":3648.122},{"text":"so","start":3648.122,"end":3648.347},{"text":"much","start":3648.347,"end":3648.572},{"text":"for","start":3648.684,"end":3648.957},{"text":"your","start":3649.149,"end":3649.261},{"text":"contribution,","start":3649.326,"end":3649.855},{"text":"as","start":3649.967,"end":3650.016},{"text":"always.","start":3650.112,"end":3650.577}]},{"text":"It is important that whatever information that you have We have, as you mentioned, the case studies from Mexico.","start":3652.053,"end":3659.693,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"It","start":3652.053,"end":3652.133},{"text":"is","start":3652.133,"end":3652.262},{"text":"important","start":3652.278,"end":3652.903},{"text":"that","start":3653.016,"end":3653.16},{"text":"whatever","start":3653.657,"end":3653.946},{"text":"information","start":3653.962,"end":3654.668},{"text":"that","start":3654.7,"end":3654.957},{"text":"you","start":3655.005,"end":3655.165},{"text":"have","start":3655.165,"end":3657.139},{"text":"We","start":3655.23,"end":3655.39},{"text":"have,","start":3655.39,"end":3655.551},{"text":"as","start":3656.064,"end":3656.113},{"text":"you","start":3656.225,"end":3656.321},{"text":"mentioned,","start":3656.321,"end":3657.076},{"text":"the","start":3658.072,"end":3658.216},{"text":"case","start":3658.216,"end":3658.344},{"text":"studies","start":3658.425,"end":3658.762},{"text":"from","start":3658.874,"end":3659.035},{"text":"Mexico.","start":3659.035,"end":3659.693}]},{"text":"You know, if you provide that to the subcommittee, we will appreciate that.","start":3660.079,"end":3665.779,"topics":[],"words":[{"text":"You","start":3660.079,"end":3660.127},{"text":"know,","start":3660.143,"end":3660.384},{"text":"if","start":3660.48,"end":3660.608},{"text":"you","start":3660.801,"end":3660.962},{"text":"provide","start":3661.443,"end":3661.845},{"text":"that","start":3661.845,"end":3661.989},{"text":"to","start":3662.086,"end":3662.214},{"text":"the","start":3662.23,"end":3662.327},{"text":"subcommittee,","start":3662.327,"end":3663.226},{"text":"we","start":3663.386,"end":3663.98},{"text":"will","start":3664.558,"end":3664.655},{"text":"appreciate","start":3664.655,"end":3665.345},{"text":"that.","start":3665.442,"end":3665.779}]},{"text":"But I'm glad that you're always emphasizing on capacity building, because without capacity building, everything that we are doing, really, all the guidance that we are trying to put together, policies, if we don't have the— if the people do not have the capacity, it will be in vain.","start":3666.582,"end":3683.644,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"But","start":3666.582,"end":3666.758},{"text":"I'm","start":3666.903,"end":3667.192},{"text":"glad","start":3667.384,"end":3667.593},{"text":"that","start":3667.625,"end":3667.786},{"text":"you're","start":3667.786,"end":3667.93},{"text":"always","start":3668.091,"end":3668.316},{"text":"emphasizing","start":3668.749,"end":3669.199},{"text":"on","start":3669.231,"end":3669.359},{"text":"capacity","start":3669.472,"end":3670.034},{"text":"building,","start":3670.034,"end":3670.323},{"text":"because","start":3671.077,"end":3671.366},{"text":"without","start":3671.399,"end":3671.704},{"text":"capacity","start":3671.704,"end":3672.266},{"text":"building,","start":3672.266,"end":3672.571},{"text":"everything","start":3672.667,"end":3672.972},{"text":"that","start":3673.004,"end":3673.245},{"text":"we","start":3673.245,"end":3673.47},{"text":"are","start":3673.47,"end":3673.582},{"text":"doing,","start":3673.582,"end":3673.855},{"text":"really,","start":3673.968,"end":3674.176},{"text":"all","start":3674.433,"end":3674.481},{"text":"the","start":3674.513,"end":3674.61},{"text":"guidance","start":3674.61,"end":3675.043},{"text":"that","start":3675.172,"end":3675.413},{"text":"we","start":3675.413,"end":3675.573},{"text":"are","start":3675.573,"end":3675.654},{"text":"trying","start":3675.654,"end":3676.023},{"text":"to","start":3676.055,"end":3676.151},{"text":"put","start":3676.199,"end":3676.36},{"text":"together,","start":3676.36,"end":3676.665},{"text":"policies,","start":3676.697,"end":3677.227},{"text":"if","start":3677.805,"end":3677.998},{"text":"we","start":3678.544,"end":3678.624},{"text":"don't","start":3678.72,"end":3679.009},{"text":"have","start":3679.025,"end":3679.25},{"text":"the—","start":3679.25,"end":3679.347},{"text":"if","start":3679.427,"end":3679.668},{"text":"the","start":3679.732,"end":3679.828},{"text":"people","start":3679.828,"end":3680.181},{"text":"do","start":3680.872,"end":3680.968},{"text":"not","start":3680.968,"end":3681.176},{"text":"have","start":3681.176,"end":3681.272},{"text":"the","start":3681.272,"end":3681.417},{"text":"capacity,","start":3681.417,"end":3682.122},{"text":"it","start":3682.811,"end":3682.875},{"text":"will","start":3682.939,"end":3683.115},{"text":"be","start":3683.115,"end":3683.211},{"text":"in","start":3683.34,"end":3683.404},{"text":"vain.","start":3683.5,"end":3683.644}]},{"text":"So I'm glad that you mentioned the capacity, but we do capture that in Paper 1 and 2.","start":3683.74,"end":3688.419,"topics":[],"words":[{"text":"So","start":3683.74,"end":3683.772},{"text":"I'm","start":3683.772,"end":3683.916},{"text":"glad","start":3683.916,"end":3684.109},{"text":"that","start":3684.157,"end":3684.301},{"text":"you","start":3684.397,"end":3684.493},{"text":"mentioned","start":3684.493,"end":3684.926},{"text":"the","start":3685.263,"end":3685.343},{"text":"capacity,","start":3685.343,"end":3685.855},{"text":"but","start":3685.904,"end":3685.968},{"text":"we","start":3686.064,"end":3686.224},{"text":"do","start":3686.224,"end":3686.272},{"text":"capture","start":3686.4,"end":3686.801},{"text":"that","start":3686.801,"end":3687.105},{"text":"in","start":3687.105,"end":3687.17},{"text":"Paper","start":3687.362,"end":3687.618},{"text":"1","start":3687.746,"end":3687.811},{"text":"and","start":3688.003,"end":3688.131},{"text":"2.","start":3688.227,"end":3688.419}]},{"text":"So I want to say thank you to you for that.","start":3688.82,"end":3691.913,"topics":[],"words":[{"text":"So","start":3688.82,"end":3688.98},{"text":"I","start":3688.98,"end":3689.028},{"text":"want","start":3689.028,"end":3689.189},{"text":"to","start":3689.189,"end":3689.221},{"text":"say","start":3689.221,"end":3689.445},{"text":"thank","start":3689.525,"end":3689.91},{"text":"you","start":3689.91,"end":3689.942},{"text":"to","start":3691.192,"end":3691.416},{"text":"you","start":3691.432,"end":3691.512},{"text":"for","start":3691.512,"end":3691.753},{"text":"that.","start":3691.753,"end":3691.913}]},{"text":"We're definitely in agreement with you.","start":3693.051,"end":3695.711,"topics":[],"words":[{"text":"We're","start":3693.051,"end":3694.012},{"text":"definitely","start":3694.012,"end":3694.461},{"text":"in","start":3694.493,"end":3694.541},{"text":"agreement","start":3694.653,"end":3695.214},{"text":"with","start":3695.214,"end":3695.374},{"text":"you.","start":3695.519,"end":3695.711}]},{"text":"In tax, gender, and international taxation, as we have presented in our work plan, appears to be very broad, but we will hope that whilst we are working on Chapter 1, we'll be able to identify what we need to focus on.","start":3696.256,"end":3711.616,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"In","start":3696.256,"end":3696.304},{"text":"tax,","start":3696.576,"end":3697.057},{"text":"gender,","start":3697.874,"end":3698.419},{"text":"and","start":3698.579,"end":3698.676},{"text":"international","start":3698.724,"end":3699.381},{"text":"taxation,","start":3699.381,"end":3700.15},{"text":"as","start":3700.262,"end":3700.39},{"text":"we","start":3700.502,"end":3700.647},{"text":"have","start":3700.647,"end":3700.791},{"text":"presented","start":3700.903,"end":3701.608},{"text":"in","start":3701.608,"end":3701.656},{"text":"our","start":3701.768,"end":3701.865},{"text":"work","start":3701.865,"end":3702.089},{"text":"plan,","start":3702.105,"end":3702.297},{"text":"appears","start":3702.73,"end":3703.114},{"text":"to","start":3703.211,"end":3703.307},{"text":"be","start":3703.307,"end":3703.531},{"text":"very","start":3703.531,"end":3703.755},{"text":"broad,","start":3703.788,"end":3704.156},{"text":"but","start":3704.749,"end":3704.989},{"text":"we","start":3705.134,"end":3705.246},{"text":"will","start":3705.31,"end":3705.47},{"text":"hope","start":3705.47,"end":3705.951},{"text":"that","start":3705.951,"end":3706.368},{"text":"whilst","start":3706.352,"end":3706.673},{"text":"we","start":3706.673,"end":3706.769},{"text":"are","start":3706.769,"end":3706.897},{"text":"working","start":3706.897,"end":3707.202},{"text":"on","start":3707.459,"end":3707.523},{"text":"Chapter","start":3707.555,"end":3708.005},{"text":"1,","start":3708.101,"end":3708.229},{"text":"we'll","start":3708.679,"end":3708.823},{"text":"be","start":3708.823,"end":3708.919},{"text":"able","start":3708.919,"end":3709.064},{"text":"to","start":3709.08,"end":3709.16},{"text":"identify","start":3709.16,"end":3709.658},{"text":"what","start":3710.348,"end":3710.604},{"text":"we","start":3710.604,"end":3710.701},{"text":"need","start":3710.701,"end":3710.893},{"text":"to","start":3710.909,"end":3710.99},{"text":"focus","start":3711.07,"end":3711.439},{"text":"on.","start":3711.551,"end":3711.616}]},{"text":"And I'm glad that you talk about the pink taxation, and we'll make sure that we have that looked into that.","start":3712.113,"end":3718.163,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"And","start":3712.113,"end":3712.209},{"text":"I'm","start":3712.209,"end":3712.37},{"text":"glad","start":3712.37,"end":3712.627},{"text":"that","start":3712.627,"end":3712.835},{"text":"you","start":3712.835,"end":3712.915},{"text":"talk","start":3712.915,"end":3713.108},{"text":"about","start":3713.108,"end":3713.317},{"text":"the","start":3713.317,"end":3713.477},{"text":"pink","start":3713.477,"end":3713.814},{"text":"taxation,","start":3713.814,"end":3714.504},{"text":"and","start":3715.323,"end":3715.387},{"text":"we'll","start":3715.499,"end":3716.189},{"text":"make","start":3716.222,"end":3716.382},{"text":"sure","start":3716.382,"end":3716.623},{"text":"that","start":3716.623,"end":3716.847},{"text":"we","start":3716.847,"end":3716.944},{"text":"have","start":3716.944,"end":3717.233},{"text":"that","start":3717.329,"end":3717.57},{"text":"looked","start":3717.57,"end":3717.746},{"text":"into","start":3717.746,"end":3717.939},{"text":"that.","start":3717.987,"end":3718.163}]},{"text":"But we'll make sure— it is our hope that we'll broaden the scope during Chapter 1 when we are looking at the conceptual.","start":3718.372,"end":3726.22,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"But","start":3718.372,"end":3718.468},{"text":"we'll","start":3718.468,"end":3718.677},{"text":"make","start":3718.773,"end":3718.95},{"text":"sure—","start":3718.95,"end":3719.191},{"text":"it","start":3719.191,"end":3719.271},{"text":"is","start":3719.271,"end":3719.319},{"text":"our","start":3719.351,"end":3719.576},{"text":"hope","start":3719.576,"end":3719.929},{"text":"that","start":3720.314,"end":3720.474},{"text":"we'll","start":3720.474,"end":3720.779},{"text":"broaden","start":3720.795,"end":3721.1},{"text":"the","start":3721.116,"end":3721.261},{"text":"scope","start":3721.261,"end":3721.662},{"text":"during","start":3721.839,"end":3722.208},{"text":"Chapter","start":3722.384,"end":3722.737},{"text":"1","start":3722.866,"end":3722.93},{"text":"when","start":3723.187,"end":3723.251},{"text":"we","start":3723.347,"end":3723.443},{"text":"are","start":3723.443,"end":3723.508},{"text":"looking","start":3723.508,"end":3723.78},{"text":"at","start":3723.845,"end":3723.925},{"text":"the","start":3723.925,"end":3724.085},{"text":"conceptual.","start":3724.085,"end":3726.22}]},{"text":"Thank you very much.","start":3727.295,"end":3728.226,"topics":[],"words":[{"text":"Thank","start":3727.295,"end":3727.472},{"text":"you","start":3727.52,"end":3727.616},{"text":"very","start":3727.616,"end":3727.857},{"text":"much.","start":3727.857,"end":3728.226}]},{"text":"We do not really plan to collect data from scratch, because it is our hope that we already have the existing data, right?","start":3729.462,"end":3737.19,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"We","start":3729.462,"end":3729.558},{"text":"do","start":3729.863,"end":3730.071},{"text":"not","start":3730.088,"end":3730.408},{"text":"really","start":3730.408,"end":3730.633},{"text":"plan","start":3730.746,"end":3731.034},{"text":"to","start":3731.452,"end":3731.644},{"text":"collect","start":3731.949,"end":3732.334},{"text":"data","start":3732.334,"end":3732.543},{"text":"from","start":3732.591,"end":3732.72},{"text":"scratch,","start":3732.72,"end":3733.123},{"text":"because","start":3733.139,"end":3733.365},{"text":"it","start":3733.397,"end":3733.478},{"text":"is","start":3733.478,"end":3733.575},{"text":"our","start":3733.575,"end":3733.785},{"text":"hope","start":3733.882,"end":3734.204},{"text":"that","start":3734.608,"end":3734.85},{"text":"we","start":3734.85,"end":3734.995},{"text":"already","start":3735.011,"end":3735.302},{"text":"have","start":3735.318,"end":3735.463},{"text":"the","start":3735.479,"end":3735.56},{"text":"existing","start":3735.56,"end":3735.947},{"text":"data,","start":3735.98,"end":3736.302},{"text":"right?","start":3736.851,"end":3737.19}]},{"text":"It's just a matter of pulling together what is essential, and then we'll pull from that, and then we'll be able to help with the work that we need to do.","start":3737.416,"end":3748.533,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"It's","start":3737.416,"end":3737.771},{"text":"just","start":3737.836,"end":3737.997},{"text":"a","start":3737.997,"end":3738.013},{"text":"matter","start":3738.062,"end":3738.384},{"text":"of","start":3738.546,"end":3738.659},{"text":"pulling","start":3739.514,"end":3739.74},{"text":"together","start":3739.772,"end":3740.256},{"text":"what","start":3740.402,"end":3740.499},{"text":"is","start":3740.499,"end":3740.547},{"text":"essential,","start":3740.579,"end":3741.096},{"text":"and","start":3741.306,"end":3741.386},{"text":"then","start":3741.386,"end":3741.515},{"text":"we'll","start":3741.693,"end":3741.838},{"text":"pull","start":3741.87,"end":3742.032},{"text":"from","start":3742.032,"end":3742.21},{"text":"that,","start":3742.34,"end":3742.599},{"text":"and","start":3743.086,"end":3743.248},{"text":"then","start":3743.248,"end":3743.378},{"text":"we'll","start":3743.572,"end":3744.918},{"text":"be","start":3744.95,"end":3745.096},{"text":"able","start":3745.096,"end":3745.274},{"text":"to","start":3745.274,"end":3745.437},{"text":"help","start":3745.437,"end":3745.842},{"text":"with","start":3746.328,"end":3746.604},{"text":"the","start":3747.285,"end":3747.415},{"text":"work","start":3747.447,"end":3747.69},{"text":"that","start":3747.69,"end":3747.869},{"text":"we","start":3747.869,"end":3748.014},{"text":"need","start":3748.014,"end":3748.16},{"text":"to","start":3748.193,"end":3748.355},{"text":"do.","start":3748.355,"end":3748.533}]},{"text":"I mean, besides what Hajara has mentioned, that Rwanda has data, so whatever data we have existing is what we intend to pull from.","start":3748.906,"end":3761.802,"topics":[{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"I","start":3748.906,"end":3748.922},{"text":"mean,","start":3748.922,"end":3749.068},{"text":"besides","start":3749.084,"end":3749.538},{"text":"what","start":3749.973,"end":3750.375},{"text":"Hajara","start":3752.465,"end":3752.867},{"text":"has","start":3752.867,"end":3752.995},{"text":"mentioned,","start":3753.108,"end":3753.799},{"text":"that","start":3753.976,"end":3754.072},{"text":"Rwanda","start":3754.072,"end":3754.538},{"text":"has","start":3754.538,"end":3754.683},{"text":"data,","start":3754.876,"end":3755.278},{"text":"so","start":3755.535,"end":3755.68},{"text":"whatever","start":3755.68,"end":3755.921},{"text":"data","start":3755.985,"end":3756.291},{"text":"we","start":3756.307,"end":3756.387},{"text":"have","start":3756.387,"end":3756.548},{"text":"existing","start":3756.564,"end":3756.982},{"text":"is","start":3757.126,"end":3757.175},{"text":"what","start":3757.287,"end":3757.448},{"text":"we","start":3757.448,"end":3757.593},{"text":"intend","start":3757.593,"end":3757.882},{"text":"to","start":3757.93,"end":3758.059},{"text":"pull","start":3758.091,"end":3758.348},{"text":"from.","start":3761.673,"end":3761.802}]},{"text":"The suggestion from our sister from— is it ICRICT civil society?","start":3762.141,"end":3773.267,"topics":[],"words":[{"text":"The","start":3762.141,"end":3762.303},{"text":"suggestion","start":3763.87,"end":3764.549},{"text":"from","start":3765.453,"end":3765.744},{"text":"our","start":3768.039,"end":3768.216},{"text":"sister","start":3768.216,"end":3768.75},{"text":"from—","start":3768.846,"end":3769.153},{"text":"is","start":3769.685,"end":3769.782},{"text":"it","start":3769.83,"end":3770.072},{"text":"ICRICT","start":3770.137,"end":3771.847},{"text":"civil","start":3772.412,"end":3772.654},{"text":"society?","start":3772.654,"end":3773.267}]},{"text":"We ensure that, you know, whatever report that you can share with us, you know, the subcommittee, we take that under advice.","start":3776.445,"end":3783.669,"topics":[],"words":[{"text":"We","start":3776.445,"end":3776.542},{"text":"ensure","start":3776.768,"end":3777.203},{"text":"that,","start":3777.332,"end":3777.478},{"text":"you","start":3777.558,"end":3777.671},{"text":"know,","start":3778.43,"end":3778.478},{"text":"whatever","start":3778.526,"end":3778.849},{"text":"report","start":3778.849,"end":3779.268},{"text":"that","start":3779.268,"end":3779.429},{"text":"you","start":3779.429,"end":3779.51},{"text":"can","start":3779.51,"end":3779.671},{"text":"share","start":3779.671,"end":3779.977},{"text":"with","start":3779.977,"end":3780.122},{"text":"us,","start":3780.219,"end":3780.429},{"text":"you","start":3780.719,"end":3780.799},{"text":"know,","start":3780.799,"end":3781.025},{"text":"the","start":3781.041,"end":3781.122},{"text":"subcommittee,","start":3781.122,"end":3781.96},{"text":"we","start":3782.492,"end":3782.573},{"text":"take","start":3782.573,"end":3782.879},{"text":"that","start":3782.895,"end":3783.201},{"text":"under","start":3783.218,"end":3783.427},{"text":"advice.","start":3783.443,"end":3783.669}]},{"text":"Advisement, and we'll ensure that we make great use of that.","start":3783.84,"end":3788.061,"topics":[],"words":[{"text":"Advisement,","start":3783.84,"end":3784.519},{"text":"and","start":3784.6,"end":3784.664},{"text":"we'll","start":3784.826,"end":3785.069},{"text":"ensure","start":3785.069,"end":3785.554},{"text":"that","start":3785.554,"end":3785.829},{"text":"we","start":3786.217,"end":3786.379},{"text":"make","start":3786.379,"end":3786.8},{"text":"great","start":3786.864,"end":3787.269},{"text":"use","start":3787.333,"end":3787.463},{"text":"of","start":3787.576,"end":3787.641},{"text":"that.","start":3787.835,"end":3788.061}]},{"text":"But the bottom line is this is a very new area, and this is a very essential area when it comes to tax and gender, because we're not only dealing with the tax administrators and the tax administration, but we're also dealing with taxpayers.","start":3789.194,"end":3805.989,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."},{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"But","start":3789.194,"end":3789.469},{"text":"the","start":3789.776,"end":3789.873},{"text":"bottom","start":3789.873,"end":3790.213},{"text":"line","start":3790.326,"end":3790.536},{"text":"is","start":3790.811,"end":3790.876},{"text":"this","start":3792.59,"end":3792.704},{"text":"is","start":3792.704,"end":3792.849},{"text":"a","start":3792.849,"end":3792.865},{"text":"very","start":3792.865,"end":3793.157},{"text":"new","start":3793.157,"end":3793.303},{"text":"area,","start":3793.401,"end":3793.775},{"text":"and","start":3794.067,"end":3794.23},{"text":"this","start":3794.23,"end":3794.36},{"text":"is","start":3794.408,"end":3794.522},{"text":"a","start":3794.555,"end":3794.571},{"text":"very","start":3794.571,"end":3794.88},{"text":"essential","start":3794.961,"end":3795.643},{"text":"area","start":3795.692,"end":3795.985},{"text":"when","start":3796.001,"end":3796.066},{"text":"it","start":3796.115,"end":3796.261},{"text":"comes","start":3796.261,"end":3796.553},{"text":"to","start":3796.586,"end":3796.7},{"text":"tax","start":3796.748,"end":3797.268},{"text":"and","start":3797.642,"end":3797.805},{"text":"gender,","start":3797.805,"end":3798.13},{"text":"because","start":3798.7,"end":3798.797},{"text":"we're","start":3798.813,"end":3798.91},{"text":"not","start":3798.91,"end":3799.121},{"text":"only","start":3799.202,"end":3799.347},{"text":"dealing","start":3799.542,"end":3799.833},{"text":"with","start":3799.931,"end":3800.157},{"text":"the","start":3800.74,"end":3800.935},{"text":"tax","start":3801.728,"end":3802.117},{"text":"administrators","start":3802.117,"end":3802.911},{"text":"and","start":3803.024,"end":3803.089},{"text":"the","start":3803.089,"end":3803.186},{"text":"tax","start":3803.186,"end":3803.429},{"text":"administration,","start":3803.429,"end":3804.11},{"text":"but","start":3804.482,"end":3804.579},{"text":"we're","start":3804.579,"end":3804.693},{"text":"also","start":3804.79,"end":3805.017},{"text":"dealing","start":3805.114,"end":3805.341},{"text":"with","start":3805.357,"end":3805.438},{"text":"taxpayers.","start":3805.454,"end":3805.989}]},{"text":"So it is our hope that this guidance, once completed will be able to provide the necessary toolkit that tax administrators will need to ensure that we are able to do our work and we do them effectively.","start":3806.472,"end":3821.098,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"So","start":3806.472,"end":3806.701},{"text":"it","start":3806.799,"end":3806.897},{"text":"is","start":3806.897,"end":3807.012},{"text":"our","start":3807.11,"end":3807.289},{"text":"hope","start":3807.289,"end":3807.714},{"text":"that","start":3807.845,"end":3808.041},{"text":"this","start":3808.172,"end":3808.417},{"text":"guidance,","start":3808.417,"end":3809.005},{"text":"once","start":3809.087,"end":3809.61},{"text":"completed","start":3809.4,"end":3810.041},{"text":"will","start":3810.537,"end":3810.714},{"text":"be","start":3810.714,"end":3810.858},{"text":"able","start":3810.858,"end":3811.114},{"text":"to","start":3811.114,"end":3811.242},{"text":"provide","start":3811.274,"end":3811.819},{"text":"the","start":3811.819,"end":3811.851},{"text":"necessary","start":3811.851,"end":3812.396},{"text":"toolkit","start":3812.476,"end":3813.213},{"text":"that","start":3813.903,"end":3813.999},{"text":"tax","start":3813.999,"end":3814.303},{"text":"administrators","start":3814.303,"end":3815.088},{"text":"will","start":3815.201,"end":3815.281},{"text":"need","start":3815.281,"end":3815.697},{"text":"to","start":3816.483,"end":3816.611},{"text":"ensure","start":3816.643,"end":3817.076},{"text":"that","start":3817.204,"end":3817.604},{"text":"we","start":3817.604,"end":3817.684},{"text":"are","start":3817.684,"end":3817.829},{"text":"able","start":3817.829,"end":3818.053},{"text":"to","start":3818.069,"end":3818.213},{"text":"do","start":3818.245,"end":3818.47},{"text":"our","start":3818.47,"end":3818.63},{"text":"work","start":3818.646,"end":3818.95},{"text":"and","start":3819.287,"end":3819.431},{"text":"we","start":3819.431,"end":3819.527},{"text":"do","start":3819.527,"end":3819.704},{"text":"them","start":3819.704,"end":3819.816},{"text":"effectively.","start":3820.425,"end":3821.098}]},{"text":"With that said, I just want to say thank you to the committee, and then thank you to the co-chairs for your patience, and then thank you once again to Lorenzo and Cecilia and to everyone who has made this Thank you.","start":3821.931,"end":3836.315,"topics":[],"words":[{"text":"With","start":3821.931,"end":3822.043},{"text":"that","start":3822.091,"end":3822.204},{"text":"said,","start":3822.252,"end":3822.62},{"text":"I","start":3822.877,"end":3823.005},{"text":"just","start":3823.197,"end":3823.502},{"text":"want","start":3823.518,"end":3823.614},{"text":"to","start":3823.614,"end":3823.742},{"text":"say","start":3823.758,"end":3823.886},{"text":"thank","start":3823.934,"end":3824.271},{"text":"you","start":3824.399,"end":3824.575},{"text":"to","start":3824.976,"end":3825.104},{"text":"the","start":3825.136,"end":3825.216},{"text":"committee,","start":3825.28,"end":3825.745},{"text":"and","start":3826.338,"end":3826.482},{"text":"then","start":3826.482,"end":3826.626},{"text":"thank","start":3826.723,"end":3827.043},{"text":"you","start":3827.043,"end":3827.187},{"text":"to","start":3827.3,"end":3827.444},{"text":"the","start":3827.444,"end":3827.54},{"text":"co-chairs","start":3827.54,"end":3828.069},{"text":"for","start":3828.485,"end":3828.694},{"text":"your","start":3828.726,"end":3828.87},{"text":"patience,","start":3828.886,"end":3829.319},{"text":"and","start":3829.367,"end":3829.447},{"text":"then","start":3829.447,"end":3829.511},{"text":"thank","start":3829.607,"end":3829.847},{"text":"you","start":3829.847,"end":3829.96},{"text":"once","start":3830.665,"end":3830.985},{"text":"again","start":3830.985,"end":3831.194},{"text":"to","start":3831.29,"end":3831.386},{"text":"Lorenzo","start":3831.386,"end":3831.867},{"text":"and","start":3831.947,"end":3832.059},{"text":"Cecilia","start":3832.107,"end":3832.764},{"text":"and","start":3832.908,"end":3833.053},{"text":"to","start":3833.053,"end":3833.213},{"text":"everyone","start":3833.229,"end":3833.677},{"text":"who","start":3834.11,"end":3834.254},{"text":"has","start":3834.254,"end":3834.367},{"text":"made","start":3834.495,"end":3834.687},{"text":"this","start":3834.735,"end":3834.863},{"text":"Thank","start":3835.976,"end":3836.202},{"text":"you.","start":3836.202,"end":3836.315}]}]}],"speaker":{"name":"Geneva Bangura","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Coordinator"}},{"statement_number":46,"start":3837.442,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=3838","paragraphs":[{"sentences":[{"text":"Thank you, Geneva, and also to Kapemba, who couldn't join us, and Lorenzo and Cecilia.","start":3837.442,"end":3845.267,"topics":[],"words":[{"text":"Thank","start":3837.442,"end":3839.439},{"text":"you,","start":3839.439,"end":3839.568},{"text":"Geneva,","start":3839.681,"end":3840.228},{"text":"and","start":3840.244,"end":3840.405},{"text":"also","start":3840.47,"end":3840.808},{"text":"to","start":3840.872,"end":3841.098},{"text":"Kapemba,","start":3841.356,"end":3841.968},{"text":"who","start":3842.58,"end":3842.741},{"text":"couldn't","start":3842.741,"end":3843.063},{"text":"join","start":3843.063,"end":3843.256},{"text":"us,","start":3843.369,"end":3843.433},{"text":"and","start":3843.771,"end":3843.836},{"text":"Lorenzo","start":3843.949,"end":3844.4},{"text":"and","start":3844.432,"end":3844.514},{"text":"Cecilia.","start":3844.514,"end":3845.267}]},{"text":"Thank you very much.","start":3845.398,"end":3846.201,"topics":[],"words":[{"text":"Thank","start":3845.398,"end":3845.644},{"text":"you","start":3845.644,"end":3845.726},{"text":"very","start":3845.742,"end":3845.972},{"text":"much.","start":3845.972,"end":3846.201}]},{"text":"And I think that we, during the round of comments, heard a lot of support for the work plan, but nevertheless, I will now ask the committee to formally approve the proposed work plan for this The work plan is approved.","start":3847.134,"end":3867.248,"topics":[],"words":[{"text":"And","start":3847.134,"end":3847.2},{"text":"I","start":3847.282,"end":3847.298},{"text":"think","start":3847.363,"end":3847.609},{"text":"that","start":3847.609,"end":3847.855},{"text":"we,","start":3847.855,"end":3848.051},{"text":"during","start":3849.532,"end":3849.982},{"text":"the","start":3849.998,"end":3850.03},{"text":"round","start":3850.094,"end":3850.335},{"text":"of","start":3850.335,"end":3850.384},{"text":"comments,","start":3850.4,"end":3850.834},{"text":"heard","start":3851.364,"end":3851.557},{"text":"a","start":3851.557,"end":3851.573},{"text":"lot","start":3851.685,"end":3851.846},{"text":"of","start":3851.846,"end":3851.894},{"text":"support","start":3851.926,"end":3852.44},{"text":"for","start":3852.81,"end":3853.051},{"text":"the","start":3853.051,"end":3853.244},{"text":"work","start":3853.389,"end":3853.565},{"text":"plan,","start":3853.63,"end":3853.838},{"text":"but","start":3853.951,"end":3854.24},{"text":"nevertheless,","start":3854.337,"end":3854.931},{"text":"I","start":3855.156,"end":3855.317},{"text":"will","start":3855.381,"end":3855.59},{"text":"now","start":3855.702,"end":3855.831},{"text":"ask","start":3856.024,"end":3856.345},{"text":"the","start":3856.345,"end":3856.442},{"text":"committee","start":3856.667,"end":3856.988},{"text":"to","start":3857.004,"end":3857.245},{"text":"formally","start":3857.245,"end":3857.695},{"text":"approve","start":3858.225,"end":3858.579},{"text":"the","start":3858.611,"end":3858.691},{"text":"proposed","start":3858.772,"end":3859.231},{"text":"work","start":3859.264,"end":3859.493},{"text":"plan","start":3859.493,"end":3859.64},{"text":"for","start":3859.755,"end":3860.099},{"text":"this","start":3860.165,"end":3860.427},{"text":"The","start":3865.083,"end":3865.164},{"text":"work","start":3865.164,"end":3865.422},{"text":"plan","start":3865.422,"end":3865.535},{"text":"is","start":3865.729,"end":3865.794},{"text":"approved.","start":3866.004,"end":3867.248}]},{"text":"And now we will take a coffee break before we move to the Subcommittee on Wealth Taxation, and I suggest that we follow the agenda and return here at 11:45.","start":3868.314,"end":3885.395,"topics":[],"words":[{"text":"And","start":3868.314,"end":3868.459},{"text":"now","start":3869.557,"end":3869.816},{"text":"we","start":3870.591,"end":3870.833},{"text":"will","start":3870.833,"end":3870.946},{"text":"take","start":3871.14,"end":3871.544},{"text":"a","start":3871.641,"end":3871.657},{"text":"coffee","start":3871.69,"end":3871.883},{"text":"break","start":3871.948,"end":3872.271},{"text":"before","start":3872.288,"end":3872.853},{"text":"we","start":3872.853,"end":3873.031},{"text":"move","start":3873.031,"end":3873.872},{"text":"to","start":3873.904,"end":3874.082},{"text":"the","start":3875.504,"end":3875.536},{"text":"Subcommittee","start":3875.536,"end":3876.151},{"text":"on","start":3876.151,"end":3876.231},{"text":"Wealth","start":3876.231,"end":3876.425},{"text":"Taxation,","start":3876.49,"end":3877.104},{"text":"and","start":3878.252,"end":3878.43},{"text":"I","start":3878.51,"end":3878.559},{"text":"suggest","start":3878.607,"end":3879.367},{"text":"that","start":3879.464,"end":3879.642},{"text":"we","start":3879.642,"end":3879.803},{"text":"follow","start":3881.807,"end":3882.114},{"text":"the","start":3882.147,"end":3882.389},{"text":"agenda","start":3882.389,"end":3882.955},{"text":"and","start":3883.1,"end":3883.326},{"text":"return","start":3883.52,"end":3883.876},{"text":"here","start":3883.989,"end":3884.118},{"text":"at","start":3884.247,"end":3884.409},{"text":"11:45.","start":3884.409,"end":3885.395}]},{"text":"Enjoy the coffee.","start":3886.875,"end":3887.5,"topics":[],"words":[{"text":"Enjoy","start":3886.875,"end":3887.138},{"text":"the","start":3887.187,"end":3887.253},{"text":"coffee.","start":3887.286,"end":3887.5}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":47,"start":3898.68,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=3899","paragraphs":[{"sentences":[{"text":"Thank you.","start":3898.68,"end":3899.702,"topics":[],"words":[{"text":"Thank","start":3898.68,"end":3899.507},{"text":"you.","start":3899.507,"end":3899.702}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":48,"start":6161.844,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=6162","paragraphs":[{"sentences":[{"text":"Well, everybody, we have a small informal item that we will do before we start the wealth taxation.","start":6161.844,"end":6170.982,"topics":[],"words":[{"text":"Well,","start":6161.844,"end":6162.037},{"text":"everybody,","start":6162.311,"end":6163.182},{"text":"we","start":6163.681,"end":6163.875},{"text":"have","start":6164.245,"end":6164.471},{"text":"a","start":6165.873,"end":6165.889},{"text":"small","start":6165.938,"end":6166.244},{"text":"informal","start":6166.84,"end":6167.388},{"text":"item","start":6167.469,"end":6167.775},{"text":"that","start":6168.355,"end":6168.484},{"text":"we","start":6168.532,"end":6168.678},{"text":"will","start":6168.678,"end":6168.806},{"text":"do","start":6168.855,"end":6169.016},{"text":"before","start":6169.016,"end":6169.29},{"text":"we","start":6169.403,"end":6169.435},{"text":"start","start":6169.499,"end":6169.967},{"text":"the","start":6169.967,"end":6170.031},{"text":"wealth","start":6170.047,"end":6170.273},{"text":"taxation.","start":6170.386,"end":6170.982}]},{"text":"If I could ask all committee members to join us here in front of the podium, there will be a family photo taken.","start":6171.111,"end":6180.089,"topics":[],"words":[{"text":"If","start":6171.111,"end":6171.192},{"text":"I","start":6171.192,"end":6171.336},{"text":"could","start":6171.336,"end":6171.497},{"text":"ask","start":6171.497,"end":6171.771},{"text":"all","start":6171.9,"end":6171.948},{"text":"committee","start":6172.06,"end":6172.414},{"text":"members","start":6172.414,"end":6172.849},{"text":"to","start":6173.525,"end":6173.686},{"text":"join","start":6173.686,"end":6173.895},{"text":"us","start":6174.007,"end":6174.168},{"text":"here","start":6174.168,"end":6174.57},{"text":"in","start":6174.651,"end":6174.699},{"text":"front","start":6174.796,"end":6175.198},{"text":"of","start":6175.198,"end":6175.343},{"text":"the","start":6175.375,"end":6175.616},{"text":"podium,","start":6176.501,"end":6176.984},{"text":"there","start":6177.145,"end":6177.257},{"text":"will","start":6177.289,"end":6177.402},{"text":"be","start":6177.466,"end":6177.627},{"text":"a","start":6177.627,"end":6177.804},{"text":"family","start":6177.949,"end":6178.4},{"text":"photo","start":6178.738,"end":6179.252},{"text":"taken.","start":6179.88,"end":6180.089}]},{"text":"So all committee members, please join Matthew and me in front of the podium.","start":6180.74,"end":6185.772,"topics":[],"words":[{"text":"So","start":6180.74,"end":6180.804},{"text":"all","start":6180.837,"end":6180.982},{"text":"committee","start":6181.015,"end":6181.387},{"text":"members,","start":6181.387,"end":6181.872},{"text":"please","start":6182.228,"end":6182.52},{"text":"join","start":6182.633,"end":6182.924},{"text":"Matthew","start":6183.021,"end":6183.523},{"text":"and","start":6183.523,"end":6183.733},{"text":"me","start":6183.749,"end":6183.96},{"text":"in","start":6184.914,"end":6185.012},{"text":"front","start":6185.06,"end":6185.238},{"text":"of","start":6185.238,"end":6185.368},{"text":"the","start":6185.368,"end":6185.465},{"text":"podium.","start":6185.465,"end":6185.772}]},{"text":"And the Secretariat.","start":6192.347,"end":6193.198,"topics":[],"words":[{"text":"And","start":6192.347,"end":6192.428},{"text":"the","start":6192.508,"end":6192.572},{"text":"Secretariat.","start":6192.588,"end":6193.198}]},{"text":"So welcome back, everybody.","start":6475.841,"end":6477.815,"topics":[],"words":[{"text":"So","start":6475.841,"end":6476.146},{"text":"welcome","start":6476.162,"end":6476.547},{"text":"back,","start":6476.563,"end":6476.74},{"text":"everybody.","start":6477.028,"end":6477.815}]},{"text":"We will continue our discussions now with agenda item 3J and the discussion of wealth taxation.","start":6478.008,"end":6485.665,"topics":[],"words":[{"text":"We","start":6478.008,"end":6478.12},{"text":"will","start":6478.152,"end":6478.313},{"text":"continue","start":6478.409,"end":6479.067},{"text":"our","start":6479.356,"end":6479.838},{"text":"discussions","start":6479.838,"end":6480.464},{"text":"now","start":6480.592,"end":6480.769},{"text":"with","start":6480.897,"end":6481.202},{"text":"agenda","start":6481.202,"end":6481.764},{"text":"item","start":6481.764,"end":6482.069},{"text":"3J","start":6482.278,"end":6482.984},{"text":"and","start":6483.466,"end":6483.53},{"text":"the","start":6483.546,"end":6483.61},{"text":"discussion","start":6483.626,"end":6484.076},{"text":"of","start":6484.252,"end":6484.637},{"text":"wealth","start":6484.91,"end":6485.087},{"text":"taxation.","start":6485.087,"end":6485.665}]},{"text":"So the document here is CRP 10, and I now invite coordinator Jorge Ferreiras to present the subcommittee's proposed work plan for guidance and approval of the committee.","start":6486.532,"end":6499.598,"topics":[],"words":[{"text":"So","start":6486.532,"end":6486.917},{"text":"the","start":6486.981,"end":6487.077},{"text":"document","start":6487.077,"end":6487.639},{"text":"here","start":6487.639,"end":6487.832},{"text":"is","start":6488.185,"end":6488.249},{"text":"CRP","start":6489.1,"end":6489.887},{"text":"10,","start":6490.047,"end":6490.256},{"text":"and","start":6491.155,"end":6491.219},{"text":"I","start":6491.396,"end":6491.444},{"text":"now","start":6491.492,"end":6491.685},{"text":"invite","start":6491.717,"end":6492.15},{"text":"coordinator","start":6492.616,"end":6493.386},{"text":"Jorge","start":6493.402,"end":6493.739},{"text":"Ferreiras","start":6493.819,"end":6494.349},{"text":"to","start":6495.269,"end":6495.35},{"text":"present","start":6495.415,"end":6495.818},{"text":"the","start":6495.818,"end":6495.899},{"text":"subcommittee's","start":6495.899,"end":6496.529},{"text":"proposed","start":6496.626,"end":6497.014},{"text":"work","start":6497.03,"end":6497.207},{"text":"plan","start":6497.207,"end":6497.417},{"text":"for","start":6497.45,"end":6497.611},{"text":"guidance","start":6497.611,"end":6498.047},{"text":"and","start":6498.177,"end":6498.241},{"text":"approval","start":6498.257,"end":6498.677},{"text":"of","start":6498.887,"end":6498.984},{"text":"the","start":6499.049,"end":6499.146},{"text":"committee.","start":6499.146,"end":6499.598}]},{"text":"Go ahead, Jorge.","start":6499.792,"end":6500.841,"topics":[],"words":[{"text":"Go","start":6499.792,"end":6499.953},{"text":"ahead,","start":6499.953,"end":6500.308},{"text":"Jorge.","start":6500.583,"end":6500.841}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":49,"start":6505.745,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=6506","paragraphs":[{"sentences":[{"text":"Thank you, Trud, and good morning, everyone.","start":6505.745,"end":6509.919,"topics":[],"words":[{"text":"Thank","start":6505.745,"end":6506.068},{"text":"you,","start":6506.068,"end":6506.278},{"text":"Trud,","start":6506.311,"end":6506.683},{"text":"and","start":6506.942,"end":6508.543},{"text":"good","start":6508.899,"end":6509.077},{"text":"morning,","start":6509.077,"end":6509.352},{"text":"everyone.","start":6509.449,"end":6509.919}]},{"text":"As Trud has said, I'm going to present the proposed work plan of the Subcommittee on Wealth Taxation.","start":6512.766,"end":6522.169,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"As","start":6512.766,"end":6512.815},{"text":"Trud","start":6512.815,"end":6513.316},{"text":"has","start":6513.494,"end":6513.64},{"text":"said,","start":6513.688,"end":6514.044},{"text":"I'm","start":6514.562,"end":6514.626},{"text":"going","start":6514.642,"end":6514.819},{"text":"to","start":6514.948,"end":6515.06},{"text":"present","start":6515.752,"end":6516.122},{"text":"the","start":6516.17,"end":6516.25},{"text":"proposed","start":6516.653,"end":6517.215},{"text":"work","start":6517.215,"end":6517.537},{"text":"plan","start":6517.537,"end":6517.827},{"text":"of","start":6519.612,"end":6519.757},{"text":"the","start":6519.853,"end":6520.062},{"text":"Subcommittee","start":6520.191,"end":6520.979},{"text":"on","start":6520.979,"end":6521.027},{"text":"Wealth","start":6521.156,"end":6521.365},{"text":"Taxation.","start":6521.558,"end":6522.169}]},{"text":"So, next slide, please.","start":6523.876,"end":6525.777,"topics":[],"words":[{"text":"So,","start":6523.876,"end":6524.101},{"text":"next","start":6524.134,"end":6524.44},{"text":"slide,","start":6524.44,"end":6524.971},{"text":"please.","start":6525.487,"end":6525.777}]},{"text":"Well, this is the agenda that is similar to the other ones that we've taken.","start":6527.806,"end":6533.689,"topics":[],"words":[{"text":"Well,","start":6527.806,"end":6527.919},{"text":"this","start":6527.967,"end":6528.16},{"text":"is","start":6528.16,"end":6528.273},{"text":"the","start":6528.466,"end":6528.611},{"text":"agenda","start":6528.627,"end":6529.03},{"text":"that","start":6529.111,"end":6529.352},{"text":"is","start":6529.352,"end":6529.4},{"text":"similar","start":6529.433,"end":6530.286},{"text":"to","start":6531.216,"end":6531.281},{"text":"the","start":6531.556,"end":6531.701},{"text":"other","start":6531.701,"end":6531.927},{"text":"ones","start":6531.96,"end":6532.17},{"text":"that","start":6532.283,"end":6532.541},{"text":"we've","start":6532.606,"end":6533.026},{"text":"taken.","start":6533.317,"end":6533.689}]},{"text":"So, we start with the mandate.","start":6534.561,"end":6536.985,"topics":[],"words":[{"text":"So,","start":6534.561,"end":6534.739},{"text":"we","start":6534.787,"end":6534.884},{"text":"start","start":6534.884,"end":6535.256},{"text":"with","start":6535.256,"end":6535.434},{"text":"the","start":6536.306,"end":6536.403},{"text":"mandate.","start":6536.403,"end":6536.985}]},{"text":"And so, next slide, please.","start":6537.88,"end":6540.355,"topics":[],"words":[{"text":"And","start":6537.88,"end":6538.045},{"text":"so,","start":6538.82,"end":6539.002},{"text":"next","start":6539.15,"end":6539.398},{"text":"slide,","start":6539.414,"end":6539.942},{"text":"please.","start":6540.058,"end":6540.355}]},{"text":"And before going into the details, I would like to thank Ilkay and Lorenzo, who have been supporting the work of the whole subcommittee.","start":6542.22,"end":6555.174,"topics":[],"words":[{"text":"And","start":6542.22,"end":6542.445},{"text":"before","start":6542.574,"end":6542.912},{"text":"going","start":6543.863,"end":6544.073},{"text":"into","start":6544.089,"end":6544.298},{"text":"the","start":6544.347,"end":6544.427},{"text":"details,","start":6544.427,"end":6544.959},{"text":"I","start":6545.62,"end":6545.668},{"text":"would","start":6545.781,"end":6545.942},{"text":"like","start":6545.942,"end":6546.055},{"text":"to","start":6546.2,"end":6546.313},{"text":"thank","start":6546.909,"end":6547.328},{"text":"Ilkay","start":6547.328,"end":6547.908},{"text":"and","start":6548.133,"end":6548.198},{"text":"Lorenzo,","start":6548.536,"end":6549.036},{"text":"who","start":6549.165,"end":6549.31},{"text":"have","start":6549.326,"end":6549.503},{"text":"been","start":6549.584,"end":6549.793},{"text":"supporting","start":6550.051,"end":6550.68},{"text":"the","start":6553.15,"end":6553.439},{"text":"work","start":6553.471,"end":6553.728},{"text":"of","start":6553.776,"end":6553.921},{"text":"the","start":6553.937,"end":6554.065},{"text":"whole","start":6554.274,"end":6554.579},{"text":"subcommittee.","start":6554.579,"end":6555.174}]},{"text":"I think that we have a good variety of people with different expertise.","start":6555.302,"end":6563.076,"topics":[],"words":[{"text":"I","start":6555.302,"end":6555.35},{"text":"think","start":6555.463,"end":6555.623},{"text":"that","start":6555.639,"end":6555.8},{"text":"we","start":6556.683,"end":6556.828},{"text":"have","start":6556.828,"end":6557.021},{"text":"a","start":6558.193,"end":6558.241},{"text":"good","start":6558.771,"end":6558.98},{"text":"variety","start":6559.655,"end":6560.297},{"text":"of","start":6560.297,"end":6560.522},{"text":"people","start":6561.084,"end":6561.486},{"text":"with","start":6561.823,"end":6561.999},{"text":"different","start":6562.064,"end":6562.481},{"text":"expertise.","start":6562.481,"end":6563.076}]},{"text":"And I think that we are very happy with all the participants in the subcommittee.","start":6563.895,"end":6572.102,"topics":[],"words":[{"text":"And","start":6563.895,"end":6564.28},{"text":"I","start":6564.874,"end":6564.923},{"text":"think","start":6565.019,"end":6565.163},{"text":"that","start":6565.196,"end":6565.42},{"text":"we","start":6565.42,"end":6565.517},{"text":"are","start":6565.581,"end":6565.629},{"text":"very","start":6565.677,"end":6565.886},{"text":"happy","start":6565.983,"end":6566.336},{"text":"with","start":6566.384,"end":6567.476},{"text":"all","start":6568.874,"end":6568.922},{"text":"the","start":6569.853,"end":6569.934},{"text":"participants","start":6570.014,"end":6570.769},{"text":"in","start":6570.897,"end":6571.267},{"text":"the","start":6571.363,"end":6571.443},{"text":"subcommittee.","start":6571.443,"end":6572.102}]},{"text":"So, we have a mandate which was approved during the last session of the committee, last— during the session in Geneva.","start":6573.242,"end":6586.634,"topics":[],"words":[{"text":"So,","start":6573.242,"end":6573.387},{"text":"we","start":6573.403,"end":6573.531},{"text":"have","start":6573.531,"end":6573.804},{"text":"a","start":6574.109,"end":6574.125},{"text":"mandate","start":6574.125,"end":6574.72},{"text":"which","start":6575.234,"end":6575.362},{"text":"was","start":6575.475,"end":6575.603},{"text":"approved","start":6575.86,"end":6577.209},{"text":"during","start":6577.659,"end":6578.012},{"text":"the","start":6578.044,"end":6578.124},{"text":"last","start":6578.269,"end":6578.686},{"text":"session","start":6579.264,"end":6579.939},{"text":"of","start":6580.517,"end":6580.661},{"text":"the","start":6580.758,"end":6580.886},{"text":"committee,","start":6582.123,"end":6582.749},{"text":"last—","start":6583.247,"end":6583.6},{"text":"during","start":6584.611,"end":6584.836},{"text":"the","start":6584.852,"end":6584.884},{"text":"session","start":6584.884,"end":6585.478},{"text":"in","start":6585.896,"end":6586.04},{"text":"Geneva.","start":6586.153,"end":6586.634}]},{"text":"So we were mandated to develop further draft guidance on policy and administrative issues in the design and implementation of wealth taxation, including the taxation of high net worth individuals.","start":6587.935,"end":6601.856,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"So","start":6587.935,"end":6588.16},{"text":"we","start":6588.882,"end":6589.011},{"text":"were","start":6589.043,"end":6589.123},{"text":"mandated","start":6589.204,"end":6589.814},{"text":"to","start":6589.91,"end":6590.022},{"text":"develop","start":6590.247,"end":6590.809},{"text":"further","start":6590.809,"end":6591.243},{"text":"draft","start":6591.596,"end":6591.853},{"text":"guidance","start":6591.917,"end":6592.399},{"text":"on","start":6592.399,"end":6592.463},{"text":"policy","start":6592.575,"end":6592.993},{"text":"and","start":6593.121,"end":6593.218},{"text":"administrative","start":6593.218,"end":6593.876},{"text":"issues","start":6594.085,"end":6594.47},{"text":"in","start":6594.663,"end":6594.711},{"text":"the","start":6594.807,"end":6594.888},{"text":"design","start":6594.888,"end":6595.417},{"text":"and","start":6595.466,"end":6595.61},{"text":"implementation","start":6595.61,"end":6596.477},{"text":"of","start":6596.686,"end":6596.879},{"text":"wealth","start":6596.911,"end":6597.119},{"text":"taxation,","start":6597.152,"end":6597.746},{"text":"including","start":6598.019,"end":6598.645},{"text":"the","start":6598.741,"end":6598.773},{"text":"taxation","start":6598.821,"end":6599.528},{"text":"of","start":6600.042,"end":6600.106},{"text":"high","start":6600.186,"end":6600.315},{"text":"net","start":6600.379,"end":6600.716},{"text":"worth","start":6600.748,"end":6601.053},{"text":"individuals.","start":6601.166,"end":6601.856}]},{"text":"Should be done building on the UN handbook that was approved by the previous mandate of the Committee in 2025, of course with particular attention to the priorities and challenges of developing countries.","start":6602.916,"end":6619.133,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"Should","start":6602.916,"end":6603.094},{"text":"be","start":6603.094,"end":6603.239},{"text":"done","start":6603.255,"end":6603.465},{"text":"building","start":6603.497,"end":6603.868},{"text":"on","start":6604.126,"end":6604.19},{"text":"the","start":6604.287,"end":6604.481},{"text":"UN","start":6604.61,"end":6604.916},{"text":"handbook","start":6605.19,"end":6605.9},{"text":"that","start":6606.078,"end":6606.255},{"text":"was","start":6606.4,"end":6606.529},{"text":"approved","start":6607.513,"end":6607.9},{"text":"by","start":6608.013,"end":6608.255},{"text":"the","start":6608.255,"end":6608.578},{"text":"previous","start":6608.9,"end":6609.287},{"text":"mandate","start":6609.287,"end":6609.787},{"text":"of","start":6609.787,"end":6609.916},{"text":"the","start":6610.513,"end":6610.674},{"text":"Committee","start":6610.674,"end":6611.094},{"text":"in","start":6611.4,"end":6611.465},{"text":"2025,","start":6611.723,"end":6612.739},{"text":"of","start":6614.22,"end":6614.252},{"text":"course","start":6614.252,"end":6614.558},{"text":"with","start":6614.558,"end":6614.655},{"text":"particular","start":6614.655,"end":6615.106},{"text":"attention","start":6615.154,"end":6615.67},{"text":"to","start":6615.766,"end":6615.863},{"text":"the","start":6615.863,"end":6615.943},{"text":"priorities","start":6616.008,"end":6616.556},{"text":"and","start":6616.652,"end":6616.749},{"text":"challenges","start":6616.749,"end":6617.248},{"text":"of","start":6617.957,"end":6618.086},{"text":"developing","start":6618.183,"end":6618.65},{"text":"countries.","start":6618.747,"end":6619.133}]},{"text":"As you see, it was mentioned that after the different interventions that occurred during that session, that there was a primary focus on high net worth individuals, and that's why it was reflected in the mandate.","start":6621.778,"end":6641.883,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"As","start":6621.778,"end":6621.907},{"text":"you","start":6621.923,"end":6622.02},{"text":"see,","start":6622.02,"end":6622.375},{"text":"it","start":6623.213,"end":6623.309},{"text":"was","start":6623.309,"end":6623.438},{"text":"mentioned","start":6624.421,"end":6625.05},{"text":"that","start":6625.308,"end":6625.791},{"text":"after","start":6626.694,"end":6627.016},{"text":"the","start":6627.097,"end":6627.178},{"text":"different","start":6627.419,"end":6627.903},{"text":"interventions","start":6627.903,"end":6628.725},{"text":"that","start":6628.854,"end":6628.999},{"text":"occurred","start":6630.416,"end":6630.866},{"text":"during","start":6631.059,"end":6631.268},{"text":"that","start":6632.327,"end":6632.52},{"text":"session,","start":6632.52,"end":6633.114},{"text":"that","start":6633.452,"end":6633.596},{"text":"there","start":6633.628,"end":6633.725},{"text":"was","start":6633.789,"end":6633.998},{"text":"a","start":6634.094,"end":6634.271},{"text":"primary","start":6634.431,"end":6635.202},{"text":"focus","start":6636.037,"end":6636.583},{"text":"on","start":6636.824,"end":6636.872},{"text":"high","start":6637.226,"end":6637.354},{"text":"net","start":6637.402,"end":6637.643},{"text":"worth","start":6637.643,"end":6637.852},{"text":"individuals,","start":6637.884,"end":6638.494},{"text":"and","start":6638.526,"end":6638.687},{"text":"that's","start":6638.687,"end":6638.928},{"text":"why","start":6638.928,"end":6639.153},{"text":"it","start":6639.57,"end":6639.715},{"text":"was","start":6639.715,"end":6639.859},{"text":"reflected","start":6639.891,"end":6640.598},{"text":"in","start":6640.614,"end":6640.662},{"text":"the","start":6640.694,"end":6641.337},{"text":"mandate.","start":6641.337,"end":6641.883}]},{"text":"And also, it included the need to consider issues related to tax transparency.","start":6642.445,"end":6652.546,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"And","start":6642.445,"end":6642.525},{"text":"also,","start":6642.766,"end":6643.248},{"text":"it","start":6644.709,"end":6644.886},{"text":"included","start":6645.512,"end":6647.086},{"text":"the","start":6647.182,"end":6647.214},{"text":"need","start":6647.214,"end":6647.68},{"text":"to","start":6648.387,"end":6648.451},{"text":"consider","start":6648.949,"end":6649.447},{"text":"issues","start":6650.234,"end":6650.539},{"text":"related","start":6650.571,"end":6651.101},{"text":"to","start":6651.213,"end":6651.422},{"text":"tax","start":6651.454,"end":6651.759},{"text":"transparency.","start":6651.759,"end":6652.546}]},{"text":"You know that there were— there was a subcommittee regarding transparency issues during the previous mandate.","start":6653.783,"end":6661.624,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"You","start":6653.783,"end":6653.879},{"text":"know","start":6653.879,"end":6654.104},{"text":"that","start":6654.104,"end":6654.232},{"text":"there","start":6654.264,"end":6654.521},{"text":"were—","start":6654.57,"end":6654.827},{"text":"there","start":6654.987,"end":6655.148},{"text":"was","start":6655.148,"end":6655.276},{"text":"a","start":6655.533,"end":6655.549},{"text":"subcommittee","start":6656.92,"end":6657.894},{"text":"regarding","start":6658.769,"end":6659.224},{"text":"transparency","start":6659.256,"end":6659.872},{"text":"issues","start":6659.97,"end":6660.343},{"text":"during","start":6660.343,"end":6660.602},{"text":"the","start":6660.635,"end":6660.797},{"text":"previous","start":6660.797,"end":6661.121},{"text":"mandate.","start":6661.121,"end":6661.624}]},{"text":"It is not the case during this mandate, but it— there's included in the mandate of our subcommittee to focus also on issues regarding transparency in our work.","start":6661.867,"end":6677.221,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"It","start":6661.867,"end":6661.997},{"text":"is","start":6661.997,"end":6662.062},{"text":"not","start":6662.159,"end":6662.403},{"text":"the","start":6662.403,"end":6662.565},{"text":"case","start":6662.565,"end":6662.841},{"text":"during","start":6662.841,"end":6663.765},{"text":"this","start":6663.879,"end":6664.106},{"text":"mandate,","start":6664.106,"end":6664.446},{"text":"but","start":6665.62,"end":6666.381},{"text":"it—","start":6666.381,"end":6667.029},{"text":"there's","start":6667.11,"end":6667.451},{"text":"included","start":6667.677,"end":6668.261},{"text":"in","start":6668.261,"end":6668.374},{"text":"the","start":6668.407,"end":6668.552},{"text":"mandate","start":6668.552,"end":6669.201},{"text":"of","start":6669.201,"end":6669.314},{"text":"our","start":6669.606,"end":6669.8},{"text":"subcommittee","start":6669.8,"end":6670.675},{"text":"to","start":6671.145,"end":6671.242},{"text":"focus","start":6671.242,"end":6671.874},{"text":"also","start":6671.874,"end":6672.279},{"text":"on","start":6672.441,"end":6672.49},{"text":"issues","start":6672.766,"end":6673.171},{"text":"regarding","start":6673.187,"end":6673.559},{"text":"transparency","start":6673.657,"end":6674.451},{"text":"in","start":6676.103,"end":6676.589},{"text":"our","start":6676.589,"end":6676.881},{"text":"work.","start":6676.913,"end":6677.221}]},{"text":"So, next slide, please.","start":6678.225,"end":6679.554,"topics":[],"words":[{"text":"So,","start":6678.225,"end":6678.436},{"text":"next","start":6678.452,"end":6678.776},{"text":"slide,","start":6678.776,"end":6679.149},{"text":"please.","start":6679.262,"end":6679.554}]},{"text":"So after the meetings of our subcommittee, we decided to propose an output that would be a handbook on the taxation of high net worth individuals.","start":6681.722,"end":6698.743,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"So","start":6681.722,"end":6681.948},{"text":"after","start":6682.919,"end":6683.404},{"text":"the","start":6683.905,"end":6683.986},{"text":"meetings","start":6684.714,"end":6685.247},{"text":"of","start":6685.425,"end":6685.571},{"text":"our","start":6685.668,"end":6685.862},{"text":"subcommittee,","start":6685.862,"end":6686.59},{"text":"we","start":6688.029,"end":6688.094},{"text":"decided","start":6688.417,"end":6688.935},{"text":"to","start":6688.999,"end":6689.096},{"text":"propose","start":6689.21,"end":6689.614},{"text":"an","start":6692.313,"end":6692.345},{"text":"output","start":6692.539,"end":6693.056},{"text":"that","start":6693.848,"end":6694.107},{"text":"would","start":6694.252,"end":6694.366},{"text":"be","start":6694.414,"end":6694.673},{"text":"a","start":6694.899,"end":6694.98},{"text":"handbook","start":6694.98,"end":6695.642},{"text":"on","start":6696.095,"end":6696.241},{"text":"the","start":6696.273,"end":6696.354},{"text":"taxation","start":6696.354,"end":6696.968},{"text":"of","start":6697,"end":6697.13},{"text":"high","start":6697.13,"end":6697.194},{"text":"net","start":6697.259,"end":6697.565},{"text":"worth","start":6697.565,"end":6697.888},{"text":"individuals.","start":6698.049,"end":6698.743}]},{"text":"As I said, taking into account that that was the main focus of the interventions that occurred during the last session.","start":6699.195,"end":6708.7,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"As","start":6699.195,"end":6699.308},{"text":"I","start":6699.404,"end":6699.42},{"text":"said,","start":6699.42,"end":6699.711},{"text":"taking","start":6699.808,"end":6700.114},{"text":"into","start":6700.13,"end":6700.276},{"text":"account","start":6700.308,"end":6700.792},{"text":"that","start":6700.792,"end":6701.05},{"text":"that","start":6701.179,"end":6701.292},{"text":"was","start":6701.356,"end":6701.566},{"text":"the","start":6701.582,"end":6701.663},{"text":"main","start":6701.663,"end":6701.97},{"text":"focus","start":6701.986,"end":6702.47},{"text":"of","start":6702.954,"end":6703.05},{"text":"the","start":6703.05,"end":6703.099},{"text":"interventions","start":6703.115,"end":6703.906},{"text":"that","start":6704.244,"end":6704.438},{"text":"occurred","start":6705.956,"end":6706.601},{"text":"during","start":6706.763,"end":6706.973},{"text":"the","start":6707.651,"end":6707.796},{"text":"last","start":6707.796,"end":6708.071},{"text":"session.","start":6708.119,"end":6708.7}]},{"text":"So that's our proposal.","start":6708.96,"end":6711.178,"topics":[],"words":[{"text":"So","start":6708.96,"end":6709.008},{"text":"that's","start":6709.072,"end":6709.474},{"text":"our","start":6709.699,"end":6709.876},{"text":"proposal.","start":6710.664,"end":6711.178}]},{"text":"This is the main work stream.","start":6711.242,"end":6713.686,"topics":[],"words":[{"text":"This","start":6711.242,"end":6711.355},{"text":"is","start":6711.467,"end":6711.532},{"text":"the","start":6712.609,"end":6712.689},{"text":"main","start":6712.689,"end":6712.962},{"text":"work","start":6713.155,"end":6713.348},{"text":"stream.","start":6713.348,"end":6713.686}]},{"text":"We don't have, like, multiple work streams.","start":6714.2,"end":6718.527,"topics":[],"words":[{"text":"We","start":6714.2,"end":6714.297},{"text":"don't","start":6714.297,"end":6714.506},{"text":"have,","start":6714.522,"end":6714.747},{"text":"like,","start":6715.744,"end":6716.162},{"text":"multiple","start":6716.949,"end":6717.383},{"text":"work","start":6717.738,"end":6718.012},{"text":"streams.","start":6718.012,"end":6718.527}]},{"text":"This is the main work stream.","start":6719.912,"end":6721.362,"topics":[],"words":[{"text":"This","start":6719.912,"end":6720.089},{"text":"is","start":6720.089,"end":6720.218},{"text":"the","start":6720.234,"end":6720.331},{"text":"main","start":6720.331,"end":6720.605},{"text":"work","start":6720.798,"end":6720.991},{"text":"stream.","start":6720.991,"end":6721.362}]},{"text":"Of course, there are multiple issues behind it.","start":6721.877,"end":6725.566,"topics":[],"words":[{"text":"Of","start":6721.877,"end":6721.958},{"text":"course,","start":6722.022,"end":6722.296},{"text":"there","start":6722.747,"end":6722.892},{"text":"are","start":6722.892,"end":6723.101},{"text":"multiple","start":6723.391,"end":6724.003},{"text":"issues","start":6724.181,"end":6724.487},{"text":"behind","start":6724.76,"end":6725.324},{"text":"it.","start":6725.324,"end":6725.566}]},{"text":"So our idea is to tackle the high net worth individuals from a holistic point of view, so taking into account different issues.","start":6726.049,"end":6735.418,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"So","start":6726.049,"end":6726.339},{"text":"our","start":6726.436,"end":6726.661},{"text":"idea","start":6726.677,"end":6727.175},{"text":"is","start":6727.175,"end":6727.223},{"text":"to","start":6727.4,"end":6727.544},{"text":"tackle","start":6727.56,"end":6728.075},{"text":"the","start":6728.605,"end":6728.862},{"text":"high","start":6729.424,"end":6729.665},{"text":"net","start":6729.665,"end":6729.971},{"text":"worth","start":6729.971,"end":6730.308},{"text":"individuals","start":6730.308,"end":6730.838},{"text":"from","start":6730.87,"end":6731.015},{"text":"a","start":6731.095,"end":6731.111},{"text":"holistic","start":6731.497,"end":6732.14},{"text":"point","start":6732.14,"end":6732.381},{"text":"of","start":6732.381,"end":6732.445},{"text":"view,","start":6732.477,"end":6732.606},{"text":"so","start":6733.184,"end":6733.409},{"text":"taking","start":6733.441,"end":6733.779},{"text":"into","start":6733.779,"end":6733.956},{"text":"account","start":6734.02,"end":6734.293},{"text":"different","start":6734.325,"end":6734.968},{"text":"issues.","start":6734.968,"end":6735.418}]},{"text":"angles, and of course taking into account the issues regarding transparency also related to high net worth individuals, as it was included in the mandate.","start":6736.789,"end":6753.992,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."},{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"angles,","start":6736.789,"end":6737.062},{"text":"and","start":6737.319,"end":6737.593},{"text":"of","start":6737.721,"end":6738.268},{"text":"course","start":6738.365,"end":6738.574},{"text":"taking","start":6738.702,"end":6739.072},{"text":"into","start":6739.088,"end":6739.217},{"text":"account","start":6739.265,"end":6739.909},{"text":"the","start":6740.069,"end":6740.15},{"text":"issues","start":6741.517,"end":6741.79},{"text":"regarding","start":6741.838,"end":6742.369},{"text":"transparency","start":6743.608,"end":6744.38},{"text":"also","start":6745.36,"end":6745.762},{"text":"related","start":6745.762,"end":6746.34},{"text":"to","start":6746.742,"end":6746.838},{"text":"high","start":6747.803,"end":6748.092},{"text":"net","start":6748.092,"end":6748.269},{"text":"worth","start":6748.269,"end":6748.51},{"text":"individuals,","start":6748.51,"end":6749.04},{"text":"as","start":6749.217,"end":6749.281},{"text":"it","start":6749.555,"end":6749.779},{"text":"was","start":6749.779,"end":6749.924},{"text":"included","start":6752.126,"end":6752.785},{"text":"in","start":6753.331,"end":6753.38},{"text":"the","start":6753.412,"end":6753.476},{"text":"mandate.","start":6753.492,"end":6753.992}]},{"text":"So the objective is to provide practical, policy-orientated, and administratively feasible guidance for tax authorities, particularly in developing countries.","start":6754.636,"end":6770.729,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"So","start":6754.636,"end":6754.845},{"text":"the","start":6754.861,"end":6754.99},{"text":"objective","start":6755.006,"end":6755.635},{"text":"is","start":6756.069,"end":6756.118},{"text":"to","start":6756.23,"end":6756.359},{"text":"provide","start":6756.456,"end":6757.084},{"text":"practical,","start":6757.197,"end":6758.018},{"text":"policy-orientated,","start":6758.244,"end":6759.581},{"text":"and","start":6760.338,"end":6760.547},{"text":"administratively","start":6761.288,"end":6762.238},{"text":"feasible","start":6762.42,"end":6762.807},{"text":"guidance","start":6763.017,"end":6763.694},{"text":"for","start":6764.049,"end":6764.179},{"text":"tax","start":6764.469,"end":6764.872},{"text":"authorities,","start":6765.034,"end":6765.728},{"text":"particularly","start":6767.051,"end":6767.793},{"text":"in","start":6768.746,"end":6768.842},{"text":"developing","start":6768.972,"end":6769.52},{"text":"countries.","start":6770.197,"end":6770.729}]},{"text":"So the— this output should focus on the examination of a broader set of policy instruments.","start":6772.068,"end":6783.823,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"So","start":6772.068,"end":6772.342},{"text":"the—","start":6772.519,"end":6772.713},{"text":"this","start":6774.132,"end":6774.325},{"text":"output","start":6774.857,"end":6775.599},{"text":"should","start":6776.405,"end":6776.615},{"text":"focus","start":6776.631,"end":6777.179},{"text":"on","start":6778.16,"end":6778.386},{"text":"the","start":6778.498,"end":6778.739},{"text":"examination","start":6779.608,"end":6780.477},{"text":"of","start":6780.493,"end":6780.638},{"text":"a","start":6780.895,"end":6781.04},{"text":"broader","start":6781.072,"end":6781.651},{"text":"set","start":6781.651,"end":6782.262},{"text":"of","start":6782.262,"end":6782.327},{"text":"policy","start":6782.52,"end":6783.05},{"text":"instruments.","start":6783.083,"end":6783.823}]},{"text":"So we will have to look different policy instruments that can be used to tackle high net worth individuals.","start":6784.128,"end":6796.951,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"So","start":6784.128,"end":6784.16},{"text":"we","start":6784.37,"end":6784.53},{"text":"will","start":6784.53,"end":6784.739},{"text":"have","start":6785.418,"end":6785.649},{"text":"to","start":6785.765,"end":6785.947},{"text":"look","start":6787.584,"end":6787.8},{"text":"different","start":6789.661,"end":6790.239},{"text":"policy","start":6790.721,"end":6791.203},{"text":"instruments","start":6791.203,"end":6791.765},{"text":"that","start":6791.765,"end":6792.07},{"text":"can","start":6792.07,"end":6792.214},{"text":"be","start":6792.327,"end":6792.519},{"text":"used","start":6793.836,"end":6794.221},{"text":"to","start":6794.719,"end":6794.783},{"text":"tackle","start":6794.88,"end":6795.361},{"text":"high","start":6795.763,"end":6795.875},{"text":"net","start":6795.875,"end":6796.116},{"text":"worth","start":6796.164,"end":6796.309},{"text":"individuals.","start":6796.341,"end":6796.951}]},{"text":"We will have to analyze domestic and international policy and coordination, also administrative aspects and tax transparency and information exchange.","start":6797.208,"end":6813.088,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."},{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."},{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"We","start":6797.208,"end":6797.304},{"text":"will","start":6797.69,"end":6797.914},{"text":"have","start":6798.027,"end":6798.235},{"text":"to","start":6798.364,"end":6798.476},{"text":"analyze","start":6799.536,"end":6800.002},{"text":"domestic","start":6801.318,"end":6801.88},{"text":"and","start":6801.88,"end":6802.025},{"text":"international","start":6802.025,"end":6802.731},{"text":"policy","start":6802.763,"end":6803.293},{"text":"and","start":6803.39,"end":6803.534},{"text":"coordination,","start":6803.647,"end":6804.498},{"text":"also","start":6805.397,"end":6805.782},{"text":"administrative","start":6805.878,"end":6806.665},{"text":"aspects","start":6807.002,"end":6807.741},{"text":"and","start":6808.447,"end":6808.704},{"text":"tax","start":6809.668,"end":6809.909},{"text":"transparency","start":6809.909,"end":6810.679},{"text":"and","start":6810.792,"end":6810.936},{"text":"information","start":6810.936,"end":6811.643},{"text":"exchange.","start":6812.494,"end":6813.088}]},{"text":"both international and at domestic level.","start":6815.658,"end":6819.555,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"both","start":6815.658,"end":6815.998},{"text":"international","start":6815.998,"end":6816.952},{"text":"and","start":6817.114,"end":6817.356},{"text":"at","start":6817.356,"end":6817.68},{"text":"domestic","start":6817.857,"end":6818.504},{"text":"level.","start":6819.216,"end":6819.555}]},{"text":"So, this is the main ideas.","start":6820.849,"end":6825.182,"topics":[],"words":[{"text":"So,","start":6820.849,"end":6821.01},{"text":"this","start":6821.156,"end":6821.35},{"text":"is","start":6821.35,"end":6821.463},{"text":"the","start":6821.981,"end":6822.207},{"text":"main","start":6823.986,"end":6824.212},{"text":"ideas.","start":6824.648,"end":6825.182}]},{"text":"We have had 2 virtual meetings of the subcommittee.","start":6826.087,"end":6832.328,"topics":[],"words":[{"text":"We","start":6826.087,"end":6826.281},{"text":"have","start":6826.815,"end":6827.041},{"text":"had","start":6827.074,"end":6827.445},{"text":"2","start":6827.736,"end":6827.914},{"text":"virtual","start":6827.963,"end":6830.63},{"text":"meetings","start":6830.63,"end":6831.164},{"text":"of","start":6831.422,"end":6831.584},{"text":"the","start":6831.584,"end":6831.713},{"text":"subcommittee.","start":6831.73,"end":6832.328}]},{"text":"In the first one, we decided about this output, handbook that we proposed to the committee.","start":6833.848,"end":6844.445,"topics":[],"words":[{"text":"In","start":6833.848,"end":6833.912},{"text":"the","start":6833.945,"end":6834.025},{"text":"first","start":6834.025,"end":6834.381},{"text":"one,","start":6834.494,"end":6834.64},{"text":"we","start":6834.672,"end":6834.915},{"text":"decided","start":6834.915,"end":6835.578},{"text":"about","start":6835.626,"end":6837.874},{"text":"this","start":6837.906,"end":6838.1},{"text":"output,","start":6838.957,"end":6839.377},{"text":"handbook","start":6840.067,"end":6840.632},{"text":"that","start":6841.763,"end":6841.892},{"text":"we","start":6841.989,"end":6842.183},{"text":"proposed","start":6842.328,"end":6843.67},{"text":"to","start":6843.783,"end":6843.863},{"text":"the","start":6843.863,"end":6843.944},{"text":"committee.","start":6844.025,"end":6844.445}]},{"text":"And in the second one, we started to produce an outline with the structure that this handbook should have.","start":6845.14,"end":6858.237,"topics":[],"words":[{"text":"And","start":6845.14,"end":6845.544},{"text":"in","start":6846.61,"end":6846.707},{"text":"the","start":6846.772,"end":6846.852},{"text":"second","start":6846.852,"end":6847.305},{"text":"one,","start":6847.337,"end":6847.547},{"text":"we","start":6847.644,"end":6847.854},{"text":"started","start":6847.919,"end":6848.676},{"text":"to","start":6849.031,"end":6849.16},{"text":"produce","start":6849.918,"end":6850.595},{"text":"an","start":6850.724,"end":6850.773},{"text":"outline","start":6851.111,"end":6851.74},{"text":"with","start":6853.53,"end":6853.659},{"text":"the","start":6853.691,"end":6853.788},{"text":"structure","start":6853.788,"end":6854.449},{"text":"that","start":6855.143,"end":6855.497},{"text":"this","start":6856.19,"end":6856.432},{"text":"handbook","start":6856.432,"end":6857.012},{"text":"should","start":6857.737,"end":6858.027},{"text":"have.","start":6858.044,"end":6858.237}]},{"text":"So we have identified different issues that we plan to deal in the handbook.","start":6858.849,"end":6867.32,"topics":[],"words":[{"text":"So","start":6858.849,"end":6859.01},{"text":"we","start":6859.01,"end":6859.107},{"text":"have","start":6859.107,"end":6859.317},{"text":"identified","start":6859.574,"end":6860.445},{"text":"different","start":6861.041,"end":6861.815},{"text":"issues","start":6862.153,"end":6862.54},{"text":"that","start":6863.136,"end":6863.603},{"text":"we","start":6863.781,"end":6863.942},{"text":"plan","start":6864.01,"end":6864.245},{"text":"to","start":6865.033,"end":6865.25},{"text":"deal","start":6865.368,"end":6865.569},{"text":"in","start":6866.506,"end":6866.571},{"text":"the","start":6866.603,"end":6866.75},{"text":"handbook.","start":6866.75,"end":6867.32}]},{"text":"So the idea will be to identify the— how to measure, how to identify the high net worth individuals, in particular in developing countries, what to take into account to identify them.","start":6868.166,"end":6887.244,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"So","start":6868.166,"end":6868.378},{"text":"the","start":6868.459,"end":6868.655},{"text":"idea","start":6869.355,"end":6870.022},{"text":"will","start":6870.592,"end":6870.82},{"text":"be","start":6870.82,"end":6871.032},{"text":"to","start":6871.097,"end":6871.292},{"text":"identify","start":6871.7,"end":6872.407},{"text":"the—","start":6874.933,"end":6875.191},{"text":"how","start":6875.271,"end":6875.464},{"text":"to","start":6875.609,"end":6875.802},{"text":"measure,","start":6875.915,"end":6876.397},{"text":"how","start":6876.944,"end":6877.073},{"text":"to","start":6877.282,"end":6877.491},{"text":"identify","start":6877.765,"end":6878.44},{"text":"the","start":6878.569,"end":6878.649},{"text":"high","start":6878.649,"end":6878.843},{"text":"net","start":6879.02,"end":6879.277},{"text":"worth","start":6879.277,"end":6879.584},{"text":"individuals,","start":6880.164,"end":6880.793},{"text":"in","start":6881.712,"end":6881.905},{"text":"particular","start":6882.921,"end":6883.485},{"text":"in","start":6883.501,"end":6883.614},{"text":"developing","start":6883.727,"end":6884.178},{"text":"countries,","start":6884.275,"end":6884.662},{"text":"what","start":6884.839,"end":6884.952},{"text":"to","start":6885.017,"end":6885.146},{"text":"take","start":6885.178,"end":6885.484},{"text":"into","start":6885.484,"end":6885.678},{"text":"account","start":6885.678,"end":6886.306},{"text":"to","start":6886.306,"end":6886.403},{"text":"identify","start":6886.403,"end":6887.114},{"text":"them.","start":6887.114,"end":6887.244}]},{"text":"Other topic that we have in mind is to analyze why this is really relevant for our committee, for developing countries, why this is an issue that is important.","start":6888.32,"end":6906.023,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"Other","start":6888.32,"end":6888.646},{"text":"topic","start":6889.543,"end":6890.048},{"text":"that","start":6890.537,"end":6890.814},{"text":"we","start":6891.026,"end":6891.287},{"text":"have","start":6891.434,"end":6891.646},{"text":"in","start":6891.76,"end":6891.825},{"text":"mind","start":6891.923,"end":6892.428},{"text":"is","start":6893.09,"end":6893.316},{"text":"to","start":6893.913,"end":6894.09},{"text":"analyze","start":6894.542,"end":6895.172},{"text":"why","start":6896.011,"end":6896.189},{"text":"this","start":6896.576,"end":6896.899},{"text":"is","start":6896.899,"end":6897.028},{"text":"really","start":6898.012,"end":6898.319},{"text":"relevant","start":6899.223,"end":6899.884},{"text":"for","start":6899.949,"end":6900.239},{"text":"our","start":6900.756,"end":6901.014},{"text":"committee,","start":6901.014,"end":6901.466},{"text":"for","start":6901.724,"end":6901.902},{"text":"developing","start":6901.902,"end":6902.437},{"text":"countries,","start":6902.535,"end":6902.924},{"text":"why","start":6903.119,"end":6903.281},{"text":"this","start":6903.508,"end":6903.784},{"text":"is","start":6903.784,"end":6903.898},{"text":"an","start":6903.995,"end":6904.06},{"text":"issue","start":6904.157,"end":6904.466},{"text":"that","start":6904.498,"end":6904.742},{"text":"is","start":6904.742,"end":6904.871},{"text":"important.","start":6905.326,"end":6906.023}]},{"text":"We have also some ideas to include regarding the strategies that high net worth individuals use, and which measures should be applied by the different jurisdictions to tackle those strategies.","start":6908.742,"end":6934.858,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."},{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"We","start":6908.742,"end":6909.001},{"text":"have","start":6910.179,"end":6910.404},{"text":"also","start":6910.743,"end":6911.243},{"text":"some","start":6911.421,"end":6911.84},{"text":"ideas","start":6913.26,"end":6913.874},{"text":"to","start":6913.987,"end":6914.148},{"text":"include","start":6914.148,"end":6914.696},{"text":"regarding","start":6915.116,"end":6915.729},{"text":"the","start":6915.987,"end":6916.036},{"text":"strategies","start":6916.084,"end":6917.02},{"text":"that","start":6917.682,"end":6918.15},{"text":"high","start":6918.15,"end":6918.307},{"text":"net","start":6918.377,"end":6918.587},{"text":"worth","start":6918.692,"end":6918.972},{"text":"individuals","start":6918.972,"end":6919.462},{"text":"use,","start":6922.66,"end":6924.213},{"text":"and","start":6924.229,"end":6924.537},{"text":"which","start":6924.796,"end":6924.974},{"text":"measures","start":6925.184,"end":6925.816},{"text":"should","start":6926.334,"end":6926.706},{"text":"be","start":6926.738,"end":6926.835},{"text":"applied","start":6927.369,"end":6929.295},{"text":"by","start":6929.49,"end":6929.684},{"text":"the","start":6930.121,"end":6930.202},{"text":"different","start":6930.202,"end":6930.704},{"text":"jurisdictions","start":6930.704,"end":6931.48},{"text":"to","start":6931.593,"end":6931.721},{"text":"tackle","start":6931.753,"end":6932.268},{"text":"those","start":6932.719,"end":6933.008},{"text":"strategies.","start":6934.102,"end":6934.858}]},{"text":"We also have thought about measures that can be, or that are debated at the international level to be adopted by jurisdictions regarding high net worth individuals.","start":6936.338,"end":6955.114,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"We","start":6936.338,"end":6936.579},{"text":"also","start":6937.609,"end":6938.011},{"text":"have","start":6938.027,"end":6938.236},{"text":"thought","start":6938.349,"end":6938.944},{"text":"about","start":6939.057,"end":6939.638},{"text":"measures","start":6941.799,"end":6942.267},{"text":"that","start":6942.702,"end":6943.041},{"text":"can","start":6943.17,"end":6943.299},{"text":"be,","start":6943.493,"end":6943.686},{"text":"or","start":6944.703,"end":6944.896},{"text":"that","start":6945.025,"end":6945.17},{"text":"are","start":6945.428,"end":6945.558},{"text":"debated","start":6945.751,"end":6946.3},{"text":"at","start":6946.677,"end":6946.757},{"text":"the","start":6946.757,"end":6946.789},{"text":"international","start":6946.789,"end":6947.643},{"text":"level","start":6947.643,"end":6948.11},{"text":"to","start":6949.189,"end":6949.317},{"text":"be","start":6949.35,"end":6949.543},{"text":"adopted","start":6950.461,"end":6951.008},{"text":"by","start":6951.105,"end":6951.234},{"text":"jurisdictions","start":6951.668,"end":6952.538},{"text":"regarding","start":6952.715,"end":6953.182},{"text":"high","start":6953.52,"end":6953.649},{"text":"net","start":6953.713,"end":6954.019},{"text":"worth","start":6954.019,"end":6954.39},{"text":"individuals.","start":6954.486,"end":6955.114}]},{"text":"You know that there are international debates about these issues, so that should be part also of the, of the content of the handbook.","start":6955.614,"end":6967.359,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"You","start":6955.614,"end":6955.694},{"text":"know","start":6955.694,"end":6955.92},{"text":"that","start":6955.952,"end":6956.017},{"text":"there","start":6956.017,"end":6956.114},{"text":"are","start":6956.178,"end":6956.372},{"text":"international","start":6958.055,"end":6958.734},{"text":"debates","start":6959.268,"end":6959.948},{"text":"about","start":6960.239,"end":6960.53},{"text":"these","start":6960.659,"end":6960.853},{"text":"issues,","start":6960.967,"end":6961.339},{"text":"so","start":6961.355,"end":6961.598},{"text":"that","start":6961.856,"end":6962.067},{"text":"should","start":6962.827,"end":6963.151},{"text":"be","start":6963.151,"end":6963.232},{"text":"part","start":6963.296,"end":6963.701},{"text":"also","start":6963.701,"end":6964.04},{"text":"of","start":6964.202,"end":6964.299},{"text":"the,","start":6965.06,"end":6965.108},{"text":"of","start":6965.335,"end":6965.48},{"text":"the","start":6965.48,"end":6965.642},{"text":"content","start":6965.642,"end":6966.29},{"text":"of","start":6966.306,"end":6966.517},{"text":"the","start":6966.549,"end":6966.727},{"text":"handbook.","start":6966.727,"end":6967.359}]},{"text":"And another issue that we have in mind is the to analyze which structure should be contemplated by the tax administrations, specialized units, or I mean, regarding the tax administrations, which is the structure that should be ideal to tackle with these high net worth individuals.","start":6968.88,"end":6996.385,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."},{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"And","start":6968.88,"end":6969.22},{"text":"another","start":6970.273,"end":6970.823},{"text":"issue","start":6970.904,"end":6971.212},{"text":"that","start":6971.244,"end":6971.471},{"text":"we","start":6971.471,"end":6971.568},{"text":"have","start":6971.633,"end":6971.779},{"text":"in","start":6971.876,"end":6971.924},{"text":"mind","start":6972.038,"end":6972.507},{"text":"is","start":6972.685,"end":6972.75},{"text":"the","start":6973.252,"end":6973.446},{"text":"to","start":6974.545,"end":6974.642},{"text":"analyze","start":6974.642,"end":6975.257},{"text":"which","start":6975.678,"end":6975.808},{"text":"structure","start":6975.937,"end":6976.601},{"text":"should","start":6978.124,"end":6978.513},{"text":"be","start":6978.513,"end":6978.723},{"text":"contemplated","start":6979.889,"end":6980.764},{"text":"by","start":6981.039,"end":6981.233},{"text":"the","start":6981.671,"end":6981.865},{"text":"tax","start":6982.06,"end":6982.253},{"text":"administrations,","start":6982.253,"end":6983.187},{"text":"specialized","start":6984.442,"end":6985.199},{"text":"units,","start":6985.312,"end":6985.956},{"text":"or","start":6986.584,"end":6986.632},{"text":"I","start":6987.324,"end":6987.341},{"text":"mean,","start":6987.341,"end":6987.534},{"text":"regarding","start":6988.13,"end":6988.661},{"text":"the","start":6988.693,"end":6988.774},{"text":"tax","start":6988.79,"end":6989.112},{"text":"administrations,","start":6989.176,"end":6989.836},{"text":"which","start":6989.901,"end":6990.013},{"text":"is","start":6990.142,"end":6990.239},{"text":"the","start":6990.287,"end":6990.319},{"text":"structure","start":6990.319,"end":6991.028},{"text":"that","start":6991.028,"end":6991.301},{"text":"should","start":6991.35,"end":6991.64},{"text":"be","start":6991.64,"end":6991.688},{"text":"ideal","start":6991.816,"end":6992.251},{"text":"to","start":6992.315,"end":6992.444},{"text":"tackle","start":6992.46,"end":6992.959},{"text":"with","start":6993.184,"end":6993.409},{"text":"these","start":6993.457,"end":6993.65},{"text":"high","start":6995.114,"end":6995.227},{"text":"net","start":6995.227,"end":6995.516},{"text":"worth","start":6995.516,"end":6995.774},{"text":"individuals.","start":6995.774,"end":6996.385}]},{"text":"Another topic, that we have in mind is regarding transparency and exchange of information, which elements should be included by the developing countries to be able to tackle with these measures.","start":6997.769,"end":7016.295,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."},{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"Another","start":6997.769,"end":6998.541},{"text":"topic,","start":6998.573,"end":6998.927},{"text":"that","start":6999.602,"end":6999.731},{"text":"we","start":6999.763,"end":6999.908},{"text":"have","start":6999.908,"end":7000.134},{"text":"in","start":7000.15,"end":7000.311},{"text":"mind","start":7000.311,"end":7000.73},{"text":"is","start":7000.73,"end":7000.859},{"text":"regarding","start":7000.956,"end":7001.423},{"text":"transparency","start":7002.648,"end":7003.519},{"text":"and","start":7003.696,"end":7003.777},{"text":"exchange","start":7003.777,"end":7004.115},{"text":"of","start":7004.18,"end":7004.293},{"text":"information,","start":7004.341,"end":7005.131},{"text":"which","start":7005.163,"end":7005.373},{"text":"elements","start":7005.953,"end":7006.614},{"text":"should","start":7007.178,"end":7007.549},{"text":"be","start":7007.63,"end":7007.678},{"text":"included","start":7009.427,"end":7010.059},{"text":"by","start":7010.253,"end":7010.367},{"text":"the","start":7010.577,"end":7010.658},{"text":"developing","start":7010.966,"end":7011.436},{"text":"countries","start":7011.533,"end":7012.002},{"text":"to","start":7012.683,"end":7012.893},{"text":"be","start":7013.331,"end":7013.476},{"text":"able","start":7013.557,"end":7013.784},{"text":"to","start":7013.897,"end":7014.027},{"text":"tackle","start":7014.059,"end":7014.61},{"text":"with","start":7015.031,"end":7015.242},{"text":"these","start":7015.744,"end":7015.89},{"text":"measures.","start":7015.906,"end":7016.295}]},{"text":"And we contemplate also the possibility of including— we're really willing to to include case studies, examples coming from the different jurisdictions that have taken measures on this respect.","start":7017.853,"end":7037.733,"topics":[],"words":[{"text":"And","start":7017.853,"end":7018.097},{"text":"we","start":7019.314,"end":7019.493},{"text":"contemplate","start":7019.558,"end":7020.369},{"text":"also","start":7020.45,"end":7020.937},{"text":"the","start":7021.343,"end":7022.512},{"text":"possibility","start":7023.291,"end":7024.054},{"text":"of","start":7024.118,"end":7024.248},{"text":"including—","start":7024.427,"end":7024.981},{"text":"we're","start":7025.079,"end":7025.503},{"text":"really","start":7025.503,"end":7025.796},{"text":"willing","start":7025.975,"end":7026.204},{"text":"to","start":7026.383,"end":7026.562},{"text":"to","start":7026.816,"end":7026.913},{"text":"include","start":7026.913,"end":7027.462},{"text":"case","start":7027.801,"end":7027.995},{"text":"studies,","start":7028.124,"end":7028.737},{"text":"examples","start":7029.173,"end":7029.948},{"text":"coming","start":7030.464,"end":7030.835},{"text":"from","start":7030.851,"end":7031.158},{"text":"the","start":7032.546,"end":7032.643},{"text":"different","start":7033.45,"end":7034.063},{"text":"jurisdictions","start":7034.16,"end":7035.032},{"text":"that","start":7035.468,"end":7035.645},{"text":"have","start":7035.694,"end":7035.92},{"text":"taken","start":7035.92,"end":7036.195},{"text":"measures","start":7036.276,"end":7036.762},{"text":"on","start":7037.005,"end":7037.102},{"text":"this","start":7037.167,"end":7037.393},{"text":"respect.","start":7037.393,"end":7037.733}]},{"text":"So we will try to include also case studies.","start":7037.814,"end":7041.637,"topics":[],"words":[{"text":"So","start":7037.814,"end":7037.944},{"text":"we","start":7038.057,"end":7038.219},{"text":"will","start":7039.175,"end":7039.369},{"text":"try","start":7039.499,"end":7039.709},{"text":"to","start":7039.742,"end":7039.823},{"text":"include","start":7039.823,"end":7040.211},{"text":"also","start":7040.406,"end":7040.811},{"text":"case","start":7040.956,"end":7041.086},{"text":"studies.","start":7041.28,"end":7041.637}]},{"text":"So those are the different topics, the different angles that have been included or that have been suggested by by the participants of the subcommittee.","start":7041.702,"end":7055.294,"topics":[],"words":[{"text":"So","start":7041.702,"end":7041.912},{"text":"those","start":7042.43,"end":7042.641},{"text":"are","start":7042.819,"end":7042.868},{"text":"the","start":7043.807,"end":7043.872},{"text":"different","start":7043.904,"end":7044.212},{"text":"topics,","start":7044.212,"end":7044.681},{"text":"the","start":7045.086,"end":7045.167},{"text":"different","start":7045.183,"end":7045.653},{"text":"angles","start":7045.734,"end":7046.122},{"text":"that","start":7046.236,"end":7046.479},{"text":"have","start":7046.479,"end":7046.77},{"text":"been","start":7047.045,"end":7047.256},{"text":"included","start":7047.369,"end":7050.769},{"text":"or","start":7050.769,"end":7050.882},{"text":"that","start":7051.158,"end":7051.255},{"text":"have","start":7051.32,"end":7051.433},{"text":"been","start":7051.498,"end":7051.676},{"text":"suggested","start":7051.676,"end":7052.388},{"text":"by","start":7052.469,"end":7052.582},{"text":"by","start":7052.942,"end":7053.103},{"text":"the","start":7053.103,"end":7053.248},{"text":"participants","start":7053.248,"end":7054.15},{"text":"of","start":7054.15,"end":7054.279},{"text":"the","start":7054.311,"end":7054.408},{"text":"subcommittee.","start":7054.408,"end":7055.294}]},{"text":"So, the idea is to produce an outline with the content of the handbook that we will present in the next session of Geneva.","start":7055.858,"end":7068.982,"topics":[],"words":[{"text":"So,","start":7055.858,"end":7056.019},{"text":"the","start":7056.083,"end":7056.212},{"text":"idea","start":7056.228,"end":7056.728},{"text":"is","start":7056.728,"end":7056.776},{"text":"to","start":7056.873,"end":7057.018},{"text":"produce","start":7057.05,"end":7057.581},{"text":"an","start":7057.759,"end":7057.904},{"text":"outline","start":7057.936,"end":7058.548},{"text":"with","start":7059.853,"end":7060.078},{"text":"the","start":7060.352,"end":7060.513},{"text":"content","start":7060.513,"end":7061.238},{"text":"of","start":7061.303,"end":7061.448},{"text":"the","start":7061.464,"end":7061.561},{"text":"handbook","start":7061.69,"end":7062.126},{"text":"that","start":7062.126,"end":7062.595},{"text":"we","start":7064.875,"end":7065.004},{"text":"will","start":7065.021,"end":7065.134},{"text":"present","start":7065.198,"end":7065.829},{"text":"in","start":7065.829,"end":7065.894},{"text":"the","start":7065.926,"end":7066.508},{"text":"next","start":7066.508,"end":7066.961},{"text":"session","start":7067.381,"end":7067.818},{"text":"of","start":7068.028,"end":7068.125},{"text":"Geneva.","start":7068.497,"end":7068.982}]},{"text":"We have already some participants of the subcommittee who have volunteered to contribute in the different topics.","start":7069.241,"end":7082.811,"topics":[],"words":[{"text":"We","start":7069.241,"end":7069.289},{"text":"have","start":7069.289,"end":7069.53},{"text":"already","start":7069.787,"end":7070.173},{"text":"some","start":7070.221,"end":7070.478},{"text":"participants","start":7070.832,"end":7073.5},{"text":"of","start":7073.5,"end":7073.629},{"text":"the","start":7073.645,"end":7073.757},{"text":"subcommittee","start":7073.757,"end":7074.529},{"text":"who","start":7074.529,"end":7074.706},{"text":"have","start":7074.706,"end":7074.914},{"text":"volunteered","start":7075.268,"end":7075.847},{"text":"to","start":7075.847,"end":7075.959},{"text":"contribute","start":7075.991,"end":7076.538},{"text":"in","start":7076.634,"end":7076.715},{"text":"the","start":7076.779,"end":7076.972},{"text":"different","start":7077.438,"end":7078.001},{"text":"topics.","start":7082.371,"end":7082.811}]},{"text":"So, that's good.","start":7082.86,"end":7084.212,"topics":[],"words":[{"text":"So,","start":7082.86,"end":7083.023},{"text":"that's","start":7083.348,"end":7084.065},{"text":"good.","start":7084.065,"end":7084.212}]},{"text":"So, next slide, please.","start":7085.222,"end":7086.575,"topics":[],"words":[{"text":"So,","start":7085.222,"end":7085.45},{"text":"next","start":7085.532,"end":7085.76},{"text":"slide,","start":7085.792,"end":7086.167},{"text":"please.","start":7086.281,"end":7086.575}]},{"text":"So, some key considerations to have in mind.","start":7089.83,"end":7094.957,"topics":[],"words":[{"text":"So,","start":7089.83,"end":7089.894},{"text":"some","start":7090.523,"end":7090.878},{"text":"key","start":7091.055,"end":7091.152},{"text":"considerations","start":7091.232,"end":7092.167},{"text":"to","start":7092.28,"end":7092.393},{"text":"have","start":7092.845,"end":7093.086},{"text":"in","start":7093.086,"end":7093.151},{"text":"mind.","start":7093.167,"end":7094.957}]},{"text":"The data— it is important to take into account the different data that are available.","start":7097.13,"end":7103.837,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"The","start":7097.13,"end":7097.307},{"text":"data—","start":7097.307,"end":7098.465},{"text":"it","start":7099.655,"end":7099.816},{"text":"is","start":7099.816,"end":7099.928},{"text":"important","start":7100.025,"end":7100.845},{"text":"to","start":7100.99,"end":7101.054},{"text":"take","start":7101.263,"end":7101.73},{"text":"into","start":7101.73,"end":7101.842},{"text":"account","start":7101.891,"end":7102.196},{"text":"the","start":7102.196,"end":7102.277},{"text":"different","start":7102.277,"end":7102.615},{"text":"data","start":7102.615,"end":7102.936},{"text":"that","start":7102.936,"end":7103.145},{"text":"are","start":7103.177,"end":7103.419},{"text":"available.","start":7103.435,"end":7103.837}]},{"text":"in order to analyze this issue of the identification of the high net worth individuals.","start":7104.736,"end":7110.446,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"in","start":7104.736,"end":7104.833},{"text":"order","start":7104.898,"end":7105.189},{"text":"to","start":7105.286,"end":7105.399},{"text":"analyze","start":7105.61,"end":7106.16},{"text":"this","start":7106.516,"end":7106.839},{"text":"issue","start":7106.839,"end":7107.066},{"text":"of","start":7107.066,"end":7107.13},{"text":"the","start":7107.227,"end":7107.389},{"text":"identification","start":7107.389,"end":7108.408},{"text":"of","start":7108.457,"end":7108.586},{"text":"the","start":7108.618,"end":7108.699},{"text":"high","start":7109.168,"end":7109.33},{"text":"net","start":7109.33,"end":7109.573},{"text":"worth","start":7109.573,"end":7109.815},{"text":"individuals.","start":7109.815,"end":7110.446}]},{"text":"The definition, I mean, should be flexible to reflect the different realities and wealth concentration profiles in the different jurisdictions.","start":7110.964,"end":7122.611,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"The","start":7110.964,"end":7111.045},{"text":"definition,","start":7111.045,"end":7111.821},{"text":"I","start":7112.824,"end":7112.84},{"text":"mean,","start":7112.84,"end":7112.953},{"text":"should","start":7113.067,"end":7113.439},{"text":"be","start":7113.471,"end":7113.52},{"text":"flexible","start":7113.52,"end":7114.298},{"text":"to","start":7114.59,"end":7114.671},{"text":"reflect","start":7114.671,"end":7115.173},{"text":"the","start":7115.173,"end":7115.254},{"text":"different","start":7115.27,"end":7115.887},{"text":"realities","start":7115.887,"end":7116.519},{"text":"and","start":7117.103,"end":7117.492},{"text":"wealth","start":7117.589,"end":7117.816},{"text":"concentration","start":7117.832,"end":7118.545},{"text":"profiles","start":7118.74,"end":7119.356},{"text":"in","start":7120.199,"end":7120.248},{"text":"the","start":7120.361,"end":7120.621},{"text":"different","start":7121.336,"end":7121.712},{"text":"jurisdictions.","start":7121.745,"end":7122.611}]},{"text":"The feasibility, I mean, the guidance will acknowledge and address the political economic challenges of taxing high net worth individuals.","start":7125.357,"end":7133.911,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"The","start":7125.357,"end":7125.437},{"text":"feasibility,","start":7125.437,"end":7126.275},{"text":"I","start":7126.42,"end":7126.436},{"text":"mean,","start":7126.436,"end":7126.548},{"text":"the","start":7126.645,"end":7126.742},{"text":"guidance","start":7126.742,"end":7127.402},{"text":"will","start":7127.628,"end":7128.095},{"text":"acknowledge","start":7128.095,"end":7128.594},{"text":"and","start":7129.222,"end":7129.399},{"text":"address","start":7129.399,"end":7129.77},{"text":"the","start":7129.947,"end":7130.365},{"text":"political","start":7130.365,"end":7130.865},{"text":"economic","start":7130.865,"end":7131.332},{"text":"challenges","start":7131.45,"end":7131.932},{"text":"of","start":7132.109,"end":7132.254},{"text":"taxing","start":7132.35,"end":7132.656},{"text":"high","start":7132.769,"end":7132.93},{"text":"net","start":7132.93,"end":7133.155},{"text":"worth","start":7133.155,"end":7133.348},{"text":"individuals.","start":7133.348,"end":7133.911}]},{"text":"As I mentioned, there are some topics that we will include about these.","start":7133.991,"end":7139.417,"topics":[],"words":[{"text":"As","start":7133.991,"end":7134.104},{"text":"I","start":7134.216,"end":7134.249},{"text":"mentioned,","start":7134.844,"end":7135.326},{"text":"there","start":7135.343,"end":7135.455},{"text":"are","start":7135.487,"end":7135.584},{"text":"some","start":7135.584,"end":7135.857},{"text":"topics","start":7136.469,"end":7136.983},{"text":"that","start":7137.193,"end":7137.37},{"text":"we","start":7137.498,"end":7137.691},{"text":"will","start":7137.9,"end":7138.27},{"text":"include","start":7138.48,"end":7138.882},{"text":"about","start":7138.882,"end":7139.093},{"text":"these.","start":7139.19,"end":7139.417}]},{"text":"And as I mentioned, we will try to include practical challenges, practical examples with case studies regarding the experience of jurisdictions.","start":7140,"end":7153.682,"topics":[],"words":[{"text":"And","start":7140,"end":7140.276},{"text":"as","start":7140.324,"end":7140.681},{"text":"I","start":7140.746,"end":7140.811},{"text":"mentioned,","start":7140.811,"end":7141.491},{"text":"we","start":7142.61,"end":7142.772},{"text":"will","start":7142.853,"end":7143.128},{"text":"try","start":7143.258,"end":7143.452},{"text":"to","start":7143.647,"end":7143.695},{"text":"include","start":7143.728,"end":7144.117},{"text":"practical","start":7144.23,"end":7144.733},{"text":"challenges,","start":7145.219,"end":7145.818},{"text":"practical","start":7146.322,"end":7146.79},{"text":"examples","start":7146.79,"end":7147.419},{"text":"with","start":7148.581,"end":7148.856},{"text":"case","start":7149.372,"end":7149.663},{"text":"studies","start":7149.695,"end":7150.244},{"text":"regarding","start":7150.518,"end":7150.938},{"text":"the","start":7151.002,"end":7151.325},{"text":"experience","start":7151.325,"end":7152.132},{"text":"of","start":7152.616,"end":7152.713},{"text":"jurisdictions.","start":7152.923,"end":7153.682}]},{"text":"Next slide, please.","start":7155.35,"end":7156.378,"topics":[],"words":[{"text":"Next","start":7155.35,"end":7155.607},{"text":"slide,","start":7155.641,"end":7155.984},{"text":"please.","start":7156.138,"end":7156.378}]},{"text":"So, how are we going to make the work?","start":7160.018,"end":7164.454,"topics":[],"words":[{"text":"So,","start":7160.018,"end":7160.311},{"text":"how","start":7160.327,"end":7160.489},{"text":"are","start":7161.448,"end":7161.545},{"text":"we","start":7161.545,"end":7161.708},{"text":"going","start":7161.708,"end":7161.919},{"text":"to","start":7162.13,"end":7162.39},{"text":"make","start":7163.593,"end":7163.885},{"text":"the","start":7163.885,"end":7163.934},{"text":"work?","start":7164.047,"end":7164.454}]},{"text":"We will have virtual meetings.","start":7164.941,"end":7167.037,"topics":[],"words":[{"text":"We","start":7164.941,"end":7165.039},{"text":"will","start":7165.039,"end":7165.169},{"text":"have","start":7165.201,"end":7165.428},{"text":"virtual","start":7165.932,"end":7166.452},{"text":"meetings.","start":7166.501,"end":7167.037}]}]},{"sentences":[{"text":"We will—","start":7168.68,"end":7168.906,"topics":[],"words":[{"text":"We","start":7168.68,"end":7168.761},{"text":"will—","start":7168.777,"end":7168.906}]}]},{"sentences":[{"text":"as I explained, we have the different topics that have been suggested to be included.","start":7169.279,"end":7175.211,"topics":[],"words":[{"text":"as","start":7169.279,"end":7169.328},{"text":"I","start":7169.441,"end":7169.522},{"text":"explained,","start":7169.668,"end":7170.592},{"text":"we","start":7170.657,"end":7170.803},{"text":"have","start":7170.803,"end":7170.948},{"text":"the","start":7170.981,"end":7171.046},{"text":"different","start":7171.127,"end":7171.483},{"text":"topics","start":7171.548,"end":7172.131},{"text":"that","start":7172.99,"end":7173.152},{"text":"have","start":7173.152,"end":7173.379},{"text":"been","start":7173.477,"end":7173.639},{"text":"suggested","start":7173.639,"end":7174.319},{"text":"to","start":7174.384,"end":7174.514},{"text":"be","start":7174.53,"end":7174.627},{"text":"included.","start":7174.627,"end":7175.211}]},{"text":"And we will have contributions coming from participants of the subcommittee that will be afterwards discussed from— I mean, among all the participants of the subcommittee.","start":7175.421,"end":7193.797,"topics":[],"words":[{"text":"And","start":7175.421,"end":7175.648},{"text":"we","start":7176.167,"end":7176.41},{"text":"will","start":7176.572,"end":7176.701},{"text":"have","start":7178.571,"end":7178.877},{"text":"contributions","start":7179.716,"end":7180.489},{"text":"coming","start":7180.586,"end":7180.893},{"text":"from","start":7180.989,"end":7181.134},{"text":"participants","start":7181.489,"end":7182.295},{"text":"of","start":7182.295,"end":7182.424},{"text":"the","start":7182.456,"end":7182.634},{"text":"subcommittee","start":7182.634,"end":7183.504},{"text":"that","start":7183.504,"end":7183.746},{"text":"will","start":7183.891,"end":7184.004},{"text":"be","start":7184.069,"end":7184.327},{"text":"afterwards","start":7184.573,"end":7185.269},{"text":"discussed","start":7186.758,"end":7188.538},{"text":"from—","start":7188.538,"end":7188.829},{"text":"I","start":7189.088,"end":7189.12},{"text":"mean,","start":7189.12,"end":7189.315},{"text":"among","start":7189.816,"end":7190.043},{"text":"all","start":7190.221,"end":7190.269},{"text":"the","start":7191.111,"end":7191.159},{"text":"participants","start":7191.208,"end":7192.033},{"text":"of","start":7192.584,"end":7192.664},{"text":"the","start":7192.664,"end":7192.907},{"text":"subcommittee.","start":7193.15,"end":7193.797}]},{"text":"We have also in mind to ensure coherence with other subcommittees.","start":7195.656,"end":7201.765,"topics":[],"words":[{"text":"We","start":7195.656,"end":7195.801},{"text":"have","start":7195.801,"end":7196.06},{"text":"also","start":7196.06,"end":7196.302},{"text":"in","start":7196.302,"end":7196.432},{"text":"mind","start":7196.464,"end":7196.997},{"text":"to","start":7197.838,"end":7197.951},{"text":"ensure","start":7198.08,"end":7198.694},{"text":"coherence","start":7198.71,"end":7199.567},{"text":"with","start":7200.019,"end":7200.278},{"text":"other","start":7200.488,"end":7200.844},{"text":"subcommittees.","start":7200.908,"end":7201.765}]},{"text":"We have identified the AI subcommittee.","start":7201.878,"end":7206.965,"topics":[],"words":[{"text":"We","start":7201.878,"end":7202.104},{"text":"have","start":7202.104,"end":7202.298},{"text":"identified","start":7202.298,"end":7203.252},{"text":"the","start":7204.136,"end":7204.441},{"text":"AI","start":7204.522,"end":7204.891},{"text":"subcommittee.","start":7206.145,"end":7206.965}]},{"text":"So, regarding the data, as I mentioned, and the these issues may have a connection there.","start":7207.271,"end":7215.883,"topics":[],"words":[{"text":"So,","start":7207.271,"end":7207.496},{"text":"regarding","start":7207.576,"end":7207.962},{"text":"the","start":7208.058,"end":7208.155},{"text":"data,","start":7208.219,"end":7208.717},{"text":"as","start":7209.923,"end":7210.052},{"text":"I","start":7210.309,"end":7210.325},{"text":"mentioned,","start":7210.405,"end":7211.016},{"text":"and","start":7211.032,"end":7211.209},{"text":"the","start":7211.209,"end":7211.289},{"text":"these","start":7212.578,"end":7212.722},{"text":"issues","start":7212.995,"end":7213.604},{"text":"may","start":7213.701,"end":7214.278},{"text":"have","start":7214.423,"end":7214.647},{"text":"a","start":7214.744,"end":7214.872},{"text":"connection","start":7215.08,"end":7215.722},{"text":"there.","start":7215.722,"end":7215.883}]},{"text":"Also, regarding the Tax and Gender Subcommittee, there could be also some aspects regarding high net worth individuals that could be connected.","start":7216.749,"end":7228.557,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"Also,","start":7216.749,"end":7217.022},{"text":"regarding","start":7217.086,"end":7217.615},{"text":"the","start":7217.631,"end":7217.728},{"text":"Tax","start":7218.129,"end":7218.433},{"text":"and","start":7218.433,"end":7218.594},{"text":"Gender","start":7218.594,"end":7219.091},{"text":"Subcommittee,","start":7220.391,"end":7221.353},{"text":"there","start":7222.204,"end":7222.573},{"text":"could","start":7222.685,"end":7222.781},{"text":"be","start":7222.861,"end":7223.054},{"text":"also","start":7223.166,"end":7223.487},{"text":"some","start":7223.487,"end":7223.696},{"text":"aspects","start":7223.744,"end":7224.385},{"text":"regarding","start":7224.626,"end":7225.155},{"text":"high","start":7225.909,"end":7226.23},{"text":"net","start":7226.23,"end":7226.455},{"text":"worth","start":7226.455,"end":7226.647},{"text":"individuals","start":7226.647,"end":7227.161},{"text":"that","start":7227.257,"end":7227.369},{"text":"could","start":7227.498,"end":7227.61},{"text":"be","start":7227.674,"end":7227.867},{"text":"connected.","start":7227.995,"end":7228.557}]},{"text":"And regarding the UN model, there's also— I mentioned that There was— we have only one work stream, which is the high-net-worth individuals, but it has been also suggested by participants of the subcommittee to review Article 22 of the model.","start":7229.583,"end":7254.73,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"And","start":7229.583,"end":7229.984},{"text":"regarding","start":7231.284,"end":7231.813},{"text":"the","start":7231.845,"end":7231.926},{"text":"UN","start":7232.888,"end":7233.161},{"text":"model,","start":7233.273,"end":7233.69},{"text":"there's","start":7233.771,"end":7233.963},{"text":"also—","start":7234.316,"end":7234.717},{"text":"I","start":7235.311,"end":7235.487},{"text":"mentioned","start":7235.696,"end":7236.225},{"text":"that","start":7236.739,"end":7237.204},{"text":"There","start":7238.167,"end":7238.279},{"text":"was—","start":7238.344,"end":7238.552},{"text":"we","start":7238.97,"end":7239.131},{"text":"have","start":7239.307,"end":7239.516},{"text":"only","start":7239.613,"end":7239.838},{"text":"one","start":7239.934,"end":7240.063},{"text":"work","start":7240.271,"end":7240.512},{"text":"stream,","start":7240.512,"end":7240.882},{"text":"which","start":7240.978,"end":7241.155},{"text":"is","start":7241.171,"end":7241.283},{"text":"the","start":7242.022,"end":7242.119},{"text":"high-net-worth","start":7242.119,"end":7242.729},{"text":"individuals,","start":7242.761,"end":7243.292},{"text":"but","start":7243.324,"end":7243.565},{"text":"it","start":7243.982,"end":7244.095},{"text":"has","start":7244.111,"end":7244.304},{"text":"been","start":7244.352,"end":7244.48},{"text":"also","start":7244.529,"end":7244.85},{"text":"suggested","start":7244.85,"end":7245.589},{"text":"by","start":7246.055,"end":7246.167},{"text":"participants","start":7246.36,"end":7247.26},{"text":"of","start":7247.404,"end":7247.469},{"text":"the","start":7247.581,"end":7247.661},{"text":"subcommittee","start":7247.999,"end":7248.85},{"text":"to","start":7249.412,"end":7249.477},{"text":"review","start":7249.894,"end":7250.264},{"text":"Article","start":7250.858,"end":7251.292},{"text":"22","start":7251.356,"end":7252.063},{"text":"of","start":7252.481,"end":7252.609},{"text":"the","start":7253.927,"end":7254.184},{"text":"model.","start":7254.264,"end":7254.73}]},{"text":"So, and the reason for that is that in the manual that was approved during 2025, you may remember, that included some domestic legislation for capital taxation.","start":7255.79,"end":7270.748,"topics":[],"words":[{"text":"So,","start":7255.79,"end":7256.096},{"text":"and","start":7256.642,"end":7256.786},{"text":"the","start":7256.899,"end":7256.979},{"text":"reason","start":7257.059,"end":7257.429},{"text":"for","start":7257.541,"end":7257.686},{"text":"that","start":7257.766,"end":7258.055},{"text":"is","start":7258.586,"end":7258.714},{"text":"that","start":7258.746,"end":7259.068},{"text":"in","start":7259.63,"end":7259.726},{"text":"the","start":7259.79,"end":7259.919},{"text":"manual","start":7259.919,"end":7260.529},{"text":"that","start":7260.979,"end":7261.22},{"text":"was","start":7261.22,"end":7261.365},{"text":"approved","start":7261.477,"end":7262.007},{"text":"during","start":7262.441,"end":7262.65},{"text":"2025,","start":7262.763,"end":7263.775},{"text":"you","start":7263.791,"end":7263.919},{"text":"may","start":7263.951,"end":7264.064},{"text":"remember,","start":7264.208,"end":7264.819},{"text":"that","start":7265.752,"end":7266.205},{"text":"included","start":7266.82,"end":7267.353},{"text":"some","start":7267.385,"end":7267.644},{"text":"domestic","start":7267.709,"end":7268.436},{"text":"legislation","start":7268.436,"end":7269.293},{"text":"for","start":7269.326,"end":7269.681},{"text":"capital","start":7269.794,"end":7270.215},{"text":"taxation.","start":7270.215,"end":7270.748}]},{"text":"So there may be a need to review Article 22 of the model to make some adjustments to make it compatible.","start":7271.282,"end":7283.568,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"So","start":7271.282,"end":7271.573},{"text":"there","start":7271.751,"end":7271.929},{"text":"may","start":7271.929,"end":7272.074},{"text":"be","start":7272.22,"end":7272.43},{"text":"a","start":7273.125,"end":7273.141},{"text":"need","start":7273.141,"end":7273.82},{"text":"to","start":7273.949,"end":7274.094},{"text":"review","start":7274.899,"end":7275.334},{"text":"Article","start":7276.413,"end":7276.735},{"text":"22","start":7276.735,"end":7277.396},{"text":"of","start":7277.396,"end":7277.541},{"text":"the","start":7277.541,"end":7277.621},{"text":"model","start":7277.621,"end":7278.652},{"text":"to","start":7278.684,"end":7278.942},{"text":"make","start":7279.329,"end":7279.57},{"text":"some","start":7279.57,"end":7279.844},{"text":"adjustments","start":7280.698,"end":7281.503},{"text":"to","start":7282.373,"end":7282.518},{"text":"make","start":7282.55,"end":7282.792},{"text":"it","start":7282.792,"end":7283.002},{"text":"compatible.","start":7283.018,"end":7283.568}]},{"text":"So this is something that we are going to study and to see if there's really need to do it.","start":7283.681,"end":7293.915,"topics":[],"words":[{"text":"So","start":7283.681,"end":7283.891},{"text":"this","start":7284.392,"end":7284.57},{"text":"is","start":7284.57,"end":7284.619},{"text":"something","start":7284.651,"end":7285.023},{"text":"that","start":7285.055,"end":7285.265},{"text":"we","start":7285.459,"end":7285.556},{"text":"are","start":7285.621,"end":7285.766},{"text":"going","start":7285.783,"end":7285.993},{"text":"to","start":7286.106,"end":7286.219},{"text":"study","start":7286.672,"end":7287.125},{"text":"and","start":7288.951,"end":7289.388},{"text":"to","start":7289.485,"end":7289.566},{"text":"see","start":7289.566,"end":7289.76},{"text":"if","start":7289.76,"end":7289.921},{"text":"there's","start":7289.97,"end":7290.115},{"text":"really","start":7290.228,"end":7290.52},{"text":"need","start":7292.608,"end":7293.092},{"text":"to","start":7293.415,"end":7293.544},{"text":"do","start":7293.56,"end":7293.705},{"text":"it.","start":7293.721,"end":7293.915}]},{"text":"And so, we will study it, and we will come back to the group, to the committee, in case we decide to go forward on this.","start":7294.06,"end":7307.474,"topics":[],"words":[{"text":"And","start":7294.06,"end":7294.124},{"text":"so,","start":7294.157,"end":7294.302},{"text":"we","start":7294.383,"end":7294.528},{"text":"will","start":7294.528,"end":7294.657},{"text":"study","start":7294.77,"end":7295.237},{"text":"it,","start":7295.35,"end":7295.512},{"text":"and","start":7296.06,"end":7296.237},{"text":"we","start":7296.237,"end":7296.366},{"text":"will","start":7296.399,"end":7296.528},{"text":"come","start":7298.012,"end":7298.157},{"text":"back","start":7298.173,"end":7298.512},{"text":"to","start":7300.334,"end":7300.415},{"text":"the","start":7300.415,"end":7300.512},{"text":"group,","start":7300.512,"end":7300.9},{"text":"to","start":7301.707,"end":7301.804},{"text":"the","start":7301.804,"end":7302.289},{"text":"committee,","start":7302.289,"end":7302.822},{"text":"in","start":7303.258,"end":7303.306},{"text":"case","start":7303.42,"end":7303.743},{"text":"we","start":7303.743,"end":7304.566},{"text":"decide","start":7304.873,"end":7305.487},{"text":"to","start":7305.52,"end":7305.778},{"text":"go","start":7305.923,"end":7306.085},{"text":"forward","start":7306.085,"end":7306.618},{"text":"on","start":7307.038,"end":7307.296},{"text":"this.","start":7307.296,"end":7307.474}]},{"text":"So, we will have to be linked to the Model Subcommittee regarding this issue.","start":7307.539,"end":7314.318,"topics":[],"words":[{"text":"So,","start":7307.539,"end":7307.636},{"text":"we","start":7307.765,"end":7307.926},{"text":"will","start":7308.104,"end":7308.395},{"text":"have","start":7308.411,"end":7308.637},{"text":"to","start":7308.686,"end":7308.799},{"text":"be","start":7308.88,"end":7309.484},{"text":"linked","start":7310.219,"end":7310.643},{"text":"to","start":7310.807,"end":7310.954},{"text":"the","start":7310.954,"end":7311.035},{"text":"Model","start":7311.362,"end":7311.754},{"text":"Subcommittee","start":7311.754,"end":7312.407},{"text":"regarding","start":7312.489,"end":7312.963},{"text":"this","start":7313.747,"end":7313.861},{"text":"issue.","start":7314.041,"end":7314.318}]},{"text":"Next slide, please.","start":7317.038,"end":7317.978,"topics":[],"words":[{"text":"Next","start":7317.038,"end":7317.346},{"text":"slide,","start":7317.346,"end":7317.573},{"text":"please.","start":7317.751,"end":7317.978}]},{"text":"And this is the proposed timeline.","start":7320.604,"end":7322.435,"topics":[],"words":[{"text":"And","start":7320.604,"end":7320.75},{"text":"this","start":7320.75,"end":7320.944},{"text":"is","start":7320.944,"end":7321.058},{"text":"the","start":7321.09,"end":7321.171},{"text":"proposed","start":7321.495,"end":7322.111},{"text":"timeline.","start":7322.127,"end":7322.435}]},{"text":"So, as I said, our plan in the next session is to present the outline, the structure of the handbook.","start":7324.265,"end":7335.436,"topics":[],"words":[{"text":"So,","start":7324.265,"end":7324.626},{"text":"as","start":7325.038,"end":7325.175},{"text":"I","start":7325.278,"end":7325.329},{"text":"said,","start":7325.381,"end":7325.655},{"text":"our","start":7327.06,"end":7327.27},{"text":"plan","start":7327.319,"end":7327.627},{"text":"in","start":7328.129,"end":7328.226},{"text":"the","start":7328.291,"end":7328.323},{"text":"next","start":7328.323,"end":7328.858},{"text":"session","start":7328.858,"end":7329.36},{"text":"is","start":7329.36,"end":7329.49},{"text":"to","start":7329.523,"end":7329.668},{"text":"present","start":7329.766,"end":7330.511},{"text":"the","start":7332.018,"end":7332.196},{"text":"outline,","start":7332.342,"end":7332.893},{"text":"the","start":7333.557,"end":7333.638},{"text":"structure","start":7333.638,"end":7334.319},{"text":"of","start":7334.627,"end":7334.724},{"text":"the","start":7334.789,"end":7334.983},{"text":"handbook.","start":7335,"end":7335.436}]},{"text":"And in the 35th session, we will present the first part of the handbook for discussion.","start":7337.196,"end":7345.665,"topics":[],"words":[{"text":"And","start":7337.196,"end":7337.551},{"text":"in","start":7338.343,"end":7338.52},{"text":"the","start":7338.585,"end":7338.666},{"text":"35th","start":7339.893,"end":7340.572},{"text":"session,","start":7340.62,"end":7341.379},{"text":"we","start":7341.815,"end":7341.977},{"text":"will","start":7341.977,"end":7342.09},{"text":"present","start":7342.203,"end":7342.623},{"text":"the","start":7342.623,"end":7342.704},{"text":"first","start":7342.704,"end":7343.156},{"text":"part","start":7343.188,"end":7343.85},{"text":"of","start":7343.676,"end":7343.788},{"text":"the","start":7343.852,"end":7343.932},{"text":"handbook","start":7343.932,"end":7344.638},{"text":"for","start":7344.815,"end":7344.959},{"text":"discussion.","start":7344.975,"end":7345.665}]},{"text":"In the 36th session, we will present the first part for review and approval and the second part for discussion.","start":7346.804,"end":7355.243,"topics":[],"words":[{"text":"In","start":7346.804,"end":7346.884},{"text":"the","start":7346.884,"end":7346.981},{"text":"36th","start":7346.981,"end":7347.911},{"text":"session,","start":7348.039,"end":7348.713},{"text":"we","start":7348.986,"end":7349.13},{"text":"will","start":7349.13,"end":7349.259},{"text":"present","start":7349.387,"end":7349.932},{"text":"the","start":7349.932,"end":7350.029},{"text":"first","start":7350.029,"end":7350.301},{"text":"part","start":7350.43,"end":7350.831},{"text":"for","start":7350.831,"end":7351.023},{"text":"review","start":7351.071,"end":7351.44},{"text":"and","start":7351.537,"end":7351.633},{"text":"approval","start":7351.633,"end":7352.243},{"text":"and","start":7352.82,"end":7353.125},{"text":"the","start":7353.237,"end":7353.333},{"text":"second","start":7353.333,"end":7353.799},{"text":"part","start":7353.799,"end":7354.296},{"text":"for","start":7354.424,"end":7354.553},{"text":"discussion.","start":7354.585,"end":7355.243}]},{"text":"And hopefully in the 37th session, we will have the second part for review and approval.","start":7356.189,"end":7365.109,"topics":[],"words":[{"text":"And","start":7356.189,"end":7356.478},{"text":"hopefully","start":7356.59,"end":7357.055},{"text":"in","start":7357.392,"end":7357.456},{"text":"the","start":7357.553,"end":7357.809},{"text":"37th","start":7357.809,"end":7358.9},{"text":"session,","start":7359.029,"end":7359.622},{"text":"we","start":7360.537,"end":7360.761},{"text":"will","start":7360.761,"end":7360.906},{"text":"have","start":7361.483,"end":7361.948},{"text":"the","start":7362.317,"end":7362.478},{"text":"second","start":7362.478,"end":7362.959},{"text":"part","start":7363.023,"end":7363.408},{"text":"for","start":7363.408,"end":7363.537},{"text":"review","start":7363.585,"end":7363.938},{"text":"and","start":7364.531,"end":7364.611},{"text":"approval.","start":7364.628,"end":7365.109}]},{"text":"So this is our plan for the—","start":7365.75,"end":7369.36,"topics":[],"words":[{"text":"So","start":7365.75,"end":7365.863},{"text":"this","start":7366.793,"end":7367.034},{"text":"is","start":7367.034,"end":7367.082},{"text":"our","start":7367.579,"end":7367.852},{"text":"plan","start":7367.996,"end":7368.269},{"text":"for","start":7369.023,"end":7369.152},{"text":"the—","start":7369.28,"end":7369.36}]}]},{"sentences":[{"text":"Thank you.","start":7369.36,"end":7369.729,"topics":[],"words":[{"text":"Thank","start":7369.36,"end":7369.649},{"text":"you.","start":7369.649,"end":7369.729}]}]},{"sentences":[{"text":"for the handbook.","start":7369.89,"end":7370.468,"topics":[],"words":[{"text":"for","start":7369.89,"end":7370.009},{"text":"the","start":7370.009,"end":7370.077},{"text":"handbook.","start":7370.077,"end":7370.468}]}]},{"sentences":[{"text":"I think—","start":7372.93,"end":7373.287,"topics":[],"words":[{"text":"I","start":7372.93,"end":7372.962},{"text":"think—","start":7372.962,"end":7373.287}]}]},{"sentences":[{"text":"next slide.","start":7373.352,"end":7373.904,"topics":[],"words":[{"text":"next","start":7373.352,"end":7373.563},{"text":"slide.","start":7373.563,"end":7373.904}]},{"text":"I think we are done.","start":7374.343,"end":7377.802,"topics":[],"words":[{"text":"I","start":7374.343,"end":7374.359},{"text":"think","start":7374.424,"end":7374.862},{"text":"we","start":7376.681,"end":7376.779},{"text":"are","start":7376.844,"end":7376.893},{"text":"done.","start":7376.941,"end":7377.802}]},{"text":"So, this is what we invite the committee to approve, the scope of the work and our work plan, to approve the work plan, and, of course, I also welcome the comments and observations coming from the members of the committee and the rest of the participants today.","start":7377.981,"end":7408.397,"topics":[],"words":[{"text":"So,","start":7377.981,"end":7378.143},{"text":"this","start":7378.224,"end":7378.354},{"text":"is","start":7378.468,"end":7378.533},{"text":"what","start":7379.361,"end":7379.686},{"text":"we","start":7380.109,"end":7380.368},{"text":"invite","start":7382.132,"end":7382.778},{"text":"the","start":7382.778,"end":7382.939},{"text":"committee","start":7382.939,"end":7383.391},{"text":"to","start":7383.504,"end":7383.634},{"text":"approve,","start":7383.908,"end":7384.328},{"text":"the","start":7385.926,"end":7386.492},{"text":"scope","start":7386.492,"end":7386.895},{"text":"of","start":7386.895,"end":7386.944},{"text":"the","start":7386.976,"end":7387.105},{"text":"work","start":7387.202,"end":7387.719},{"text":"and","start":7388.33,"end":7388.667},{"text":"our","start":7391.402,"end":7391.692},{"text":"work","start":7391.965,"end":7392.207},{"text":"plan,","start":7392.287,"end":7392.496},{"text":"to","start":7392.528,"end":7392.609},{"text":"approve","start":7392.609,"end":7392.915},{"text":"the","start":7392.915,"end":7392.979},{"text":"work","start":7393.075,"end":7393.333},{"text":"plan,","start":7393.333,"end":7393.622},{"text":"and,","start":7393.88,"end":7394.105},{"text":"of","start":7394.282,"end":7394.33},{"text":"course,","start":7394.443,"end":7394.684},{"text":"I","start":7396.406,"end":7396.455},{"text":"also","start":7397.7,"end":7398.348},{"text":"welcome","start":7398.428,"end":7398.8},{"text":"the","start":7399.415,"end":7399.642},{"text":"comments","start":7399.642,"end":7400.208},{"text":"and","start":7400.208,"end":7400.353},{"text":"observations","start":7400.855,"end":7401.648},{"text":"coming","start":7401.745,"end":7401.971},{"text":"from","start":7402.004,"end":7403.023},{"text":"the","start":7403.055,"end":7403.201},{"text":"members","start":7403.201,"end":7403.589},{"text":"of","start":7403.702,"end":7403.864},{"text":"the","start":7404.495,"end":7404.56},{"text":"committee","start":7404.56,"end":7404.932},{"text":"and","start":7405.806,"end":7405.968},{"text":"the","start":7405.968,"end":7406.114},{"text":"rest","start":7406.114,"end":7406.454},{"text":"of","start":7406.454,"end":7406.616},{"text":"the","start":7407.426,"end":7407.571},{"text":"participants","start":7407.587,"end":7408.154},{"text":"today.","start":7408.154,"end":7408.397}]}]}],"speaker":{"name":"Jorge Ferreiras","affiliation":null,"affiliation_full":null,"group":null,"function":"Coordinator"}},{"statement_number":50,"start":7409.78,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=7410","paragraphs":[{"sentences":[{"text":"Thank you.","start":7409.78,"end":7409.957,"topics":[],"words":[{"text":"Thank","start":7409.78,"end":7409.86},{"text":"you.","start":7409.86,"end":7409.957}]},{"text":"Thank you, Jorge and Ilkan Lorenzo.","start":7411.974,"end":7415.299,"topics":[],"words":[{"text":"Thank","start":7411.974,"end":7412.249},{"text":"you,","start":7412.297,"end":7412.41},{"text":"Jorge","start":7412.555,"end":7412.878},{"text":"and","start":7413.104,"end":7413.314},{"text":"Ilkan","start":7413.362,"end":7414.218},{"text":"Lorenzo.","start":7414.815,"end":7415.299}]},{"text":"And I'm just going to open the floor for comments by committee members first.","start":7415.622,"end":7420.794,"topics":[],"words":[{"text":"And","start":7415.622,"end":7415.686},{"text":"I'm","start":7415.719,"end":7415.929},{"text":"just","start":7415.929,"end":7416.09},{"text":"going","start":7416.09,"end":7416.235},{"text":"to","start":7416.3,"end":7416.364},{"text":"open","start":7416.978,"end":7417.155},{"text":"the","start":7417.155,"end":7417.236},{"text":"floor","start":7417.236,"end":7417.51},{"text":"for","start":7417.623,"end":7417.897},{"text":"comments","start":7418.107,"end":7418.608},{"text":"by","start":7418.608,"end":7418.801},{"text":"committee","start":7419.256,"end":7419.681},{"text":"members","start":7419.681,"end":7420.205},{"text":"first.","start":7420.483,"end":7420.794}]},{"text":"And then we'll move to observers.","start":7421.047,"end":7422.657,"topics":[],"words":[{"text":"And","start":7421.047,"end":7421.096},{"text":"then","start":7421.096,"end":7421.145},{"text":"we'll","start":7421.145,"end":7421.291},{"text":"move","start":7421.307,"end":7421.519},{"text":"to","start":7421.551,"end":7421.73},{"text":"observers.","start":7421.942,"end":7422.657}]},{"text":"The floor is open.","start":7423.08,"end":7424.365,"topics":[],"words":[{"text":"The","start":7423.08,"end":7423.259},{"text":"floor","start":7423.259,"end":7423.73},{"text":"is","start":7423.73,"end":7423.796},{"text":"open.","start":7423.909,"end":7424.365}]},{"text":"And I see Enrique.","start":7425.129,"end":7426.528,"topics":[],"words":[{"text":"And","start":7425.129,"end":7425.194},{"text":"I","start":7425.276,"end":7425.292},{"text":"see","start":7425.292,"end":7425.715},{"text":"Enrique.","start":7425.942,"end":7426.528}]}]},{"sentences":[{"text":"Go ahead.","start":7427.13,"end":7430.813,"topics":[],"words":[{"text":"Go","start":7427.13,"end":7427.533},{"text":"ahead.","start":7427.63,"end":7430.813}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":51,"start":7435.45,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=7436","paragraphs":[{"sentences":[{"text":"Thank you, Trude.","start":7435.45,"end":7435.775,"topics":[],"words":[{"text":"Thank","start":7435.45,"end":7435.58},{"text":"you,","start":7435.58,"end":7435.612},{"text":"Trude.","start":7435.628,"end":7435.775}]},{"text":"I will speak in Spanish.","start":7438.068,"end":7438.979,"topics":[],"words":[{"text":"I","start":7438.068,"end":7438.101},{"text":"will","start":7438.101,"end":7438.247},{"text":"speak","start":7438.247,"end":7438.475},{"text":"in","start":7438.491,"end":7438.573},{"text":"Spanish.","start":7438.573,"end":7438.979}]},{"text":"Gracias, Jorge, por la presentación.","start":7445.35,"end":7446.773,"topics":[],"words":[{"text":"Gracias,","start":7445.35,"end":7445.673},{"text":"Jorge,","start":7445.705,"end":7445.883},{"text":"por","start":7445.948,"end":7446.045},{"text":"la","start":7446.045,"end":7446.11},{"text":"presentación.","start":7446.126,"end":7446.773}]}]},{"sentences":[{"text":"Thank you very much, Jorge, for that presentation.","start":7446.903,"end":7448.909,"topics":[],"words":[{"text":"Thank","start":7446.903,"end":7447.081},{"text":"you","start":7447.081,"end":7447.161},{"text":"very","start":7447.161,"end":7447.275},{"text":"much,","start":7447.275,"end":7447.485},{"text":"Jorge,","start":7447.55,"end":7447.954},{"text":"for","start":7447.97,"end":7448.197},{"text":"that","start":7448.197,"end":7448.326},{"text":"presentation.","start":7448.439,"end":7448.909}]},{"text":"I recall very well that in Geneva there was a very strong push from you to bring this subcommittee into existence, and I think you really are the reason that this subcommittee is here at all.","start":7450.044,"end":7467.176,"topics":[],"words":[{"text":"I","start":7450.044,"end":7450.06},{"text":"recall","start":7450.365,"end":7450.59},{"text":"very","start":7450.606,"end":7450.814},{"text":"well","start":7450.846,"end":7450.959},{"text":"that","start":7451.152,"end":7451.28},{"text":"in","start":7451.392,"end":7451.457},{"text":"Geneva","start":7452.597,"end":7453.335},{"text":"there","start":7453.335,"end":7453.576},{"text":"was","start":7453.576,"end":7453.705},{"text":"a","start":7454.556,"end":7454.62},{"text":"very","start":7454.62,"end":7455.744},{"text":"strong","start":7455.744,"end":7455.952},{"text":"push","start":7456.065,"end":7456.402},{"text":"from","start":7456.611,"end":7456.836},{"text":"you","start":7457.253,"end":7457.446},{"text":"to","start":7458.297,"end":7458.393},{"text":"bring","start":7458.473,"end":7458.73},{"text":"this","start":7458.859,"end":7459.067},{"text":"subcommittee","start":7459.517,"end":7460.384},{"text":"into","start":7460.866,"end":7461.107},{"text":"existence,","start":7461.123,"end":7461.572},{"text":"and","start":7461.685,"end":7461.749},{"text":"I","start":7461.829,"end":7461.909},{"text":"think","start":7461.909,"end":7462.247},{"text":"you","start":7462.407,"end":7462.552},{"text":"really","start":7462.568,"end":7462.857},{"text":"are","start":7463.033,"end":7463.274},{"text":"the","start":7463.274,"end":7463.355},{"text":"reason","start":7463.371,"end":7463.74},{"text":"that","start":7464.8,"end":7464.928},{"text":"this","start":7466.18,"end":7466.309},{"text":"subcommittee","start":7466.341,"end":7466.807},{"text":"is","start":7466.807,"end":7466.871},{"text":"here","start":7466.887,"end":7466.999},{"text":"at","start":7466.999,"end":7467.128},{"text":"all.","start":7467.128,"end":7467.176}]},{"text":"I think it's an extremely important subcommittee and will have a great future.","start":7467.224,"end":7474.064,"topics":[],"words":[{"text":"I","start":7467.224,"end":7467.304},{"text":"think","start":7467.304,"end":7467.561},{"text":"it's","start":7467.963,"end":7468.364},{"text":"an","start":7468.428,"end":7468.477},{"text":"extremely","start":7468.509,"end":7469.006},{"text":"important","start":7469.006,"end":7469.376},{"text":"subcommittee","start":7469.376,"end":7469.89},{"text":"and","start":7470.259,"end":7471.126},{"text":"will","start":7471.72,"end":7471.929},{"text":"have","start":7471.945,"end":7472.33},{"text":"a","start":7473.31,"end":7473.406},{"text":"great","start":7473.406,"end":7473.727},{"text":"future.","start":7473.727,"end":7474.064}]}]},{"sentences":[{"text":"Thank you.","start":7474.112,"end":7474.418,"topics":[],"words":[{"text":"Thank","start":7474.112,"end":7474.369},{"text":"you.","start":7474.369,"end":7474.418}]}]},{"sentences":[{"text":"I think the reason for this is that there has been a very strong political will behind this in the G20 and in other bodies, and I think it's extremely important that we address this here.","start":7475.317,"end":7485.984,"topics":[],"words":[{"text":"I","start":7475.317,"end":7475.349},{"text":"think","start":7475.349,"end":7475.574},{"text":"the","start":7475.574,"end":7475.654},{"text":"reason","start":7475.654,"end":7475.895},{"text":"for","start":7475.895,"end":7475.976},{"text":"this","start":7475.976,"end":7476.201},{"text":"is","start":7476.201,"end":7476.265},{"text":"that","start":7476.297,"end":7476.377},{"text":"there","start":7476.377,"end":7476.554},{"text":"has","start":7476.554,"end":7476.747},{"text":"been","start":7476.924,"end":7477.309},{"text":"a","start":7478.707,"end":7478.772},{"text":"very","start":7478.772,"end":7478.964},{"text":"strong","start":7478.964,"end":7479.238},{"text":"political","start":7479.334,"end":7479.72},{"text":"will","start":7479.736,"end":7479.848},{"text":"behind","start":7479.912,"end":7480.17},{"text":"this","start":7480.17,"end":7480.282},{"text":"in","start":7480.395,"end":7480.443},{"text":"the","start":7480.877,"end":7481.021},{"text":"G20","start":7481.021,"end":7481.519},{"text":"and","start":7481.519,"end":7481.616},{"text":"in","start":7481.616,"end":7481.712},{"text":"other","start":7481.76,"end":7482.001},{"text":"bodies,","start":7482.001,"end":7482.371},{"text":"and","start":7483.624,"end":7483.705},{"text":"I","start":7483.705,"end":7483.785},{"text":"think","start":7483.785,"end":7483.946},{"text":"it's","start":7483.946,"end":7484.09},{"text":"extremely","start":7484.09,"end":7484.396},{"text":"important","start":7484.396,"end":7484.898},{"text":"that","start":7484.898,"end":7484.979},{"text":"we","start":7484.979,"end":7485.125},{"text":"address","start":7485.125,"end":7485.336},{"text":"this","start":7485.466,"end":7485.595},{"text":"here.","start":7485.855,"end":7485.984}]},{"text":"Thank you, Jorge, for bringing us this far, and to the other members of your team, Alvaro as well.","start":7486.114,"end":7493.965,"topics":[],"words":[{"text":"Thank","start":7486.114,"end":7486.454},{"text":"you,","start":7486.503,"end":7486.617},{"text":"Jorge,","start":7486.762,"end":7487.087},{"text":"for","start":7487.168,"end":7487.427},{"text":"bringing","start":7487.654,"end":7487.897},{"text":"us","start":7487.897,"end":7488.059},{"text":"this","start":7488.059,"end":7488.286},{"text":"far,","start":7488.286,"end":7488.546},{"text":"and","start":7491.695,"end":7491.794},{"text":"to","start":7491.794,"end":7491.942},{"text":"the","start":7491.942,"end":7492.007},{"text":"other","start":7492.04,"end":7492.172},{"text":"members","start":7492.172,"end":7492.452},{"text":"of","start":7492.452,"end":7492.6},{"text":"your","start":7492.6,"end":7492.83},{"text":"team,","start":7492.846,"end":7493.225},{"text":"Alvaro","start":7493.258,"end":7493.685},{"text":"as","start":7493.685,"end":7493.735},{"text":"well.","start":7493.85,"end":7493.965}]},{"text":"Thank you all for the work that you've been doing.","start":7496.05,"end":7497.776,"topics":[],"words":[{"text":"Thank","start":7496.05,"end":7496.343},{"text":"you","start":7496.343,"end":7496.49},{"text":"all","start":7496.522,"end":7496.652},{"text":"for","start":7496.669,"end":7496.831},{"text":"the","start":7496.831,"end":7496.88},{"text":"work","start":7496.913,"end":7497.076},{"text":"that","start":7497.157,"end":7497.239},{"text":"you've","start":7497.239,"end":7497.418},{"text":"been","start":7497.418,"end":7497.483},{"text":"doing.","start":7497.564,"end":7497.776}]}]},{"sentences":[{"text":"Thank you.","start":7498.053,"end":7498.151,"topics":[],"words":[{"text":"Thank","start":7498.053,"end":7498.118},{"text":"you.","start":7498.118,"end":7498.151}]}]},{"sentences":[{"text":"I'd like to raise 3 ideas quickly, 2 that you have already touched on, maybe we'll go into more depth.","start":7505.905,"end":7516.278,"topics":[],"words":[{"text":"I'd","start":7505.905,"end":7506.083},{"text":"like","start":7506.228,"end":7506.502},{"text":"to","start":7507.584,"end":7507.81},{"text":"raise","start":7507.826,"end":7508.213},{"text":"3","start":7509.198,"end":7509.633},{"text":"ideas","start":7510.505,"end":7511.28},{"text":"quickly,","start":7512.183,"end":7512.732},{"text":"2","start":7513.168,"end":7513.41},{"text":"that","start":7513.41,"end":7513.571},{"text":"you","start":7513.571,"end":7513.717},{"text":"have","start":7513.717,"end":7513.894},{"text":"already","start":7513.894,"end":7514.265},{"text":"touched","start":7514.54,"end":7514.782},{"text":"on,","start":7514.782,"end":7514.846},{"text":"maybe","start":7514.878,"end":7515.087},{"text":"we'll","start":7515.087,"end":7515.345},{"text":"go","start":7515.345,"end":7515.522},{"text":"into","start":7515.522,"end":7515.763},{"text":"more","start":7515.763,"end":7516.053},{"text":"depth.","start":7516.069,"end":7516.278}]},{"text":"I think you explained them very well, very clearly.","start":7516.374,"end":7518.289,"topics":[],"words":[{"text":"I","start":7516.374,"end":7516.423},{"text":"think","start":7516.471,"end":7516.616},{"text":"you","start":7516.616,"end":7516.696},{"text":"explained","start":7516.696,"end":7517.034},{"text":"them","start":7517.034,"end":7517.114},{"text":"very","start":7517.114,"end":7517.404},{"text":"well,","start":7517.5,"end":7517.581},{"text":"very","start":7517.613,"end":7517.806},{"text":"clearly.","start":7517.838,"end":7518.289}]},{"text":"And then there's a 3rd which I'm sure is within The first thing I want to say is that there is a major challenge when it comes to the exchange of information about tax information about high net worth individuals, as you explained very well, Jorge.","start":7519.527,"end":7541.868,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."},{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"And","start":7519.527,"end":7519.592},{"text":"then","start":7519.592,"end":7519.688},{"text":"there's","start":7519.688,"end":7519.833},{"text":"a","start":7520.798,"end":7520.814},{"text":"3rd","start":7520.814,"end":7521.345},{"text":"which","start":7521.458,"end":7521.57},{"text":"I'm","start":7521.86,"end":7521.973},{"text":"sure","start":7522.248,"end":7524.682},{"text":"is","start":7525.373,"end":7525.438},{"text":"within","start":7525.537,"end":7525.932},{"text":"The","start":7529.624,"end":7529.673},{"text":"first","start":7529.705,"end":7530.012},{"text":"thing","start":7530.012,"end":7530.077},{"text":"I","start":7530.109,"end":7530.126},{"text":"want","start":7530.19,"end":7530.303},{"text":"to","start":7530.303,"end":7530.368},{"text":"say","start":7530.368,"end":7530.595},{"text":"is","start":7530.595,"end":7530.643},{"text":"that","start":7530.74,"end":7530.918},{"text":"there","start":7530.918,"end":7531.031},{"text":"is","start":7531.096,"end":7531.209},{"text":"a","start":7531.306,"end":7531.322},{"text":"major","start":7531.322,"end":7531.905},{"text":"challenge","start":7531.905,"end":7532.39},{"text":"when","start":7532.438,"end":7532.552},{"text":"it","start":7532.552,"end":7532.681},{"text":"comes","start":7532.681,"end":7532.988},{"text":"to","start":7533.199,"end":7533.506},{"text":"the","start":7533.587,"end":7533.749},{"text":"exchange","start":7533.765,"end":7534.606},{"text":"of","start":7534.719,"end":7534.849},{"text":"information","start":7535.026,"end":7535.9},{"text":"about","start":7536.482,"end":7536.773},{"text":"tax","start":7536.982,"end":7537.497},{"text":"information","start":7537.609,"end":7538.075},{"text":"about","start":7538.124,"end":7538.67},{"text":"high","start":7538.895,"end":7538.991},{"text":"net","start":7538.991,"end":7539.152},{"text":"worth","start":7539.152,"end":7539.393},{"text":"individuals,","start":7539.393,"end":7539.843},{"text":"as","start":7539.956,"end":7540.004},{"text":"you","start":7540.036,"end":7540.181},{"text":"explained","start":7540.181,"end":7540.84},{"text":"very","start":7540.84,"end":7541.081},{"text":"well,","start":7541.145,"end":7541.274},{"text":"Jorge.","start":7541.402,"end":7541.868}]},{"text":"And I think the guide really needs to go into some depth into the challenges that can limit the exchange of information.","start":7544.119,"end":7550.698,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"And","start":7544.119,"end":7544.199},{"text":"I","start":7544.215,"end":7544.295},{"text":"think","start":7544.295,"end":7544.553},{"text":"the","start":7544.553,"end":7544.633},{"text":"guide","start":7544.697,"end":7545.067},{"text":"really","start":7545.099,"end":7545.308},{"text":"needs","start":7545.34,"end":7545.63},{"text":"to","start":7545.63,"end":7545.807},{"text":"go","start":7546.291,"end":7546.517},{"text":"into","start":7547.615,"end":7547.793},{"text":"some","start":7547.793,"end":7548.035},{"text":"depth","start":7548.035,"end":7548.132},{"text":"into","start":7548.245,"end":7548.487},{"text":"the","start":7548.487,"end":7548.519},{"text":"challenges","start":7548.519,"end":7548.777},{"text":"that","start":7548.794,"end":7548.907},{"text":"can","start":7548.907,"end":7549.116},{"text":"limit","start":7549.116,"end":7549.342},{"text":"the","start":7549.375,"end":7549.423},{"text":"exchange","start":7549.439,"end":7550.004},{"text":"of","start":7550.004,"end":7550.069},{"text":"information.","start":7550.182,"end":7550.698}]},{"text":"Yes, I think that's a very good point.","start":7550.747,"end":7552.264,"topics":[],"words":[{"text":"Yes,","start":7550.747,"end":7550.811},{"text":"I","start":7550.908,"end":7550.924},{"text":"think","start":7550.941,"end":7551.037},{"text":"that's","start":7551.037,"end":7551.28},{"text":"a","start":7551.28,"end":7551.296},{"text":"very","start":7551.312,"end":7551.441},{"text":"good","start":7551.473,"end":7551.667},{"text":"point.","start":7551.877,"end":7552.264}]},{"text":"Tax administrations when it comes to exchanging this type of information with a focus on high net worth individuals.","start":7553.939,"end":7561.099,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."},{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"Tax","start":7553.939,"end":7554.439},{"text":"administrations","start":7554.503,"end":7555.374},{"text":"when","start":7555.406,"end":7555.519},{"text":"it","start":7555.551,"end":7555.616},{"text":"comes","start":7555.648,"end":7555.938},{"text":"to","start":7556.035,"end":7556.309},{"text":"exchanging","start":7557.1,"end":7557.728},{"text":"this","start":7557.728,"end":7557.89},{"text":"type","start":7557.89,"end":7558.164},{"text":"of","start":7558.164,"end":7558.309},{"text":"information","start":7558.309,"end":7558.825},{"text":"with","start":7558.857,"end":7558.97},{"text":"a","start":7558.97,"end":7558.986},{"text":"focus","start":7559.035,"end":7559.712},{"text":"on","start":7559.906,"end":7559.954},{"text":"high","start":7560.067,"end":7560.164},{"text":"net","start":7560.164,"end":7560.325},{"text":"worth","start":7560.325,"end":7560.518},{"text":"individuals.","start":7560.583,"end":7561.099}]},{"text":"And the reason that I say this is because there are many assets— artwork, other forms of assets, financial assets— that because of the mobility that we have today, taxing these assets is extremely difficult.","start":7562.401,"end":7583.237,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."},{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"And","start":7562.401,"end":7562.515},{"text":"the","start":7562.515,"end":7562.597},{"text":"reason","start":7562.597,"end":7562.857},{"text":"that","start":7562.89,"end":7562.971},{"text":"I","start":7562.971,"end":7563.069},{"text":"say","start":7563.069,"end":7563.395},{"text":"this","start":7563.46,"end":7563.688},{"text":"is","start":7565.821,"end":7565.886},{"text":"because","start":7566.325,"end":7566.7},{"text":"there","start":7566.814,"end":7566.993},{"text":"are","start":7567.058,"end":7567.4},{"text":"many","start":7567.628,"end":7567.856},{"text":"assets—","start":7567.937,"end":7568.797},{"text":"artwork,","start":7571.021,"end":7572.027},{"text":"other","start":7573.973,"end":7574.118},{"text":"forms","start":7574.118,"end":7574.456},{"text":"of","start":7574.456,"end":7574.521},{"text":"assets,","start":7574.601,"end":7575.488},{"text":"financial","start":7575.971,"end":7576.535},{"text":"assets—","start":7576.616,"end":7577.018},{"text":"that","start":7577.018,"end":7577.115},{"text":"because","start":7577.115,"end":7577.486},{"text":"of","start":7577.518,"end":7577.663},{"text":"the","start":7577.663,"end":7577.84},{"text":"mobility","start":7577.84,"end":7578.453},{"text":"that","start":7578.485,"end":7578.582},{"text":"we","start":7578.582,"end":7578.71},{"text":"have","start":7578.71,"end":7578.952},{"text":"today,","start":7578.952,"end":7579.242},{"text":"taxing","start":7579.653,"end":7580.188},{"text":"these","start":7580.221,"end":7580.35},{"text":"assets","start":7580.448,"end":7580.869},{"text":"is","start":7581.259,"end":7581.324},{"text":"extremely","start":7581.372,"end":7582.053},{"text":"difficult.","start":7582.8,"end":7583.237}]},{"text":"That's one of the challenges that we face.","start":7583.951,"end":7585.346,"topics":[],"words":[{"text":"That's","start":7583.951,"end":7584.211},{"text":"one","start":7584.259,"end":7584.357},{"text":"of","start":7584.357,"end":7584.421},{"text":"the","start":7584.421,"end":7584.503},{"text":"challenges","start":7584.503,"end":7584.892},{"text":"that","start":7584.924,"end":7585.005},{"text":"we","start":7585.005,"end":7585.151},{"text":"face.","start":7585.151,"end":7585.346}]},{"text":"But another area, and I really hope this— I really hope this doesn't come about, that there are unilateral measures that are brought in by countries, because what— this is a very serious disadvantage.","start":7586.3,"end":7601.143,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"But","start":7586.3,"end":7587.318},{"text":"another","start":7587.383,"end":7587.674},{"text":"area,","start":7587.69,"end":7587.997},{"text":"and","start":7588.013,"end":7588.11},{"text":"I","start":7588.11,"end":7588.159},{"text":"really","start":7588.256,"end":7588.401},{"text":"hope","start":7588.418,"end":7588.676},{"text":"this—","start":7588.676,"end":7588.951},{"text":"I","start":7591.328,"end":7591.425},{"text":"really","start":7591.425,"end":7593.074},{"text":"hope","start":7593.122,"end":7593.349},{"text":"this","start":7593.349,"end":7593.527},{"text":"doesn't","start":7593.527,"end":7593.753},{"text":"come","start":7593.753,"end":7593.915},{"text":"about,","start":7593.915,"end":7594.206},{"text":"that","start":7594.238,"end":7594.335},{"text":"there","start":7594.335,"end":7594.448},{"text":"are","start":7594.497,"end":7594.577},{"text":"unilateral","start":7594.577,"end":7595.273},{"text":"measures","start":7595.531,"end":7595.919},{"text":"that","start":7595.92,"end":7596.114},{"text":"are","start":7596.114,"end":7596.194},{"text":"brought","start":7596.194,"end":7596.453},{"text":"in","start":7596.453,"end":7596.583},{"text":"by","start":7596.583,"end":7596.744},{"text":"countries,","start":7596.744,"end":7597.132},{"text":"because","start":7597.246,"end":7597.537},{"text":"what—","start":7598.701,"end":7599.04},{"text":"this","start":7599.736,"end":7599.881},{"text":"is","start":7599.914,"end":7600.059},{"text":"a","start":7600.059,"end":7600.075},{"text":"very","start":7600.075,"end":7600.318},{"text":"serious","start":7600.318,"end":7600.641},{"text":"disadvantage.","start":7600.641,"end":7601.143}]},{"text":"What this could lead to is that in some regions or across some continents, For instance, if some countries start setting up this type of tax, if I were a high net worth individual, what I would try to do is to move around, to move my assets that I can move easily today because of the technology and the engineering, the legal and corporate engineering to move it elsewhere, and this can lead to capital flight.","start":7601.191,"end":7633.131,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"What","start":7601.191,"end":7601.288},{"text":"this","start":7601.288,"end":7601.45},{"text":"could","start":7601.45,"end":7601.66},{"text":"lead","start":7602.42,"end":7602.792},{"text":"to","start":7602.808,"end":7603.035},{"text":"is","start":7603.633,"end":7603.762},{"text":"that","start":7603.859,"end":7604.021},{"text":"in","start":7604.199,"end":7604.296},{"text":"some","start":7604.296,"end":7604.652},{"text":"regions","start":7604.846,"end":7605.38},{"text":"or","start":7605.565,"end":7605.836},{"text":"across","start":7605.836,"end":7606.123},{"text":"some","start":7606.173,"end":7606.393},{"text":"continents,","start":7606.41,"end":7606.849},{"text":"For","start":7607.13,"end":7607.21},{"text":"instance,","start":7607.21,"end":7607.626},{"text":"if","start":7607.642,"end":7607.771},{"text":"some","start":7607.787,"end":7608.171},{"text":"countries","start":7608.62,"end":7609.181},{"text":"start","start":7609.181,"end":7609.47},{"text":"setting","start":7609.47,"end":7609.839},{"text":"up","start":7609.951,"end":7610.047},{"text":"this","start":7610.111,"end":7610.175},{"text":"type","start":7610.272,"end":7610.608},{"text":"of","start":7610.608,"end":7610.752},{"text":"tax,","start":7610.752,"end":7611.362},{"text":"if","start":7611.955,"end":7612.115},{"text":"I","start":7612.115,"end":7612.163},{"text":"were","start":7612.356,"end":7612.596},{"text":"a","start":7612.676,"end":7612.756},{"text":"high","start":7612.756,"end":7612.885},{"text":"net","start":7612.949,"end":7613.237},{"text":"worth","start":7613.237,"end":7613.462},{"text":"individual,","start":7613.718,"end":7614.311},{"text":"what","start":7614.375,"end":7614.52},{"text":"I","start":7614.52,"end":7614.6},{"text":"would","start":7614.616,"end":7614.696},{"text":"try","start":7614.696,"end":7614.936},{"text":"to","start":7614.936,"end":7615.033},{"text":"do","start":7615.097,"end":7615.225},{"text":"is","start":7615.417,"end":7615.626},{"text":"to","start":7616.363,"end":7616.636},{"text":"move","start":7616.636,"end":7617.02},{"text":"around,","start":7617.02,"end":7617.485},{"text":"to","start":7617.501,"end":7617.598},{"text":"move","start":7617.646,"end":7618.03},{"text":"my","start":7618.223,"end":7618.447},{"text":"assets","start":7618.527,"end":7619.169},{"text":"that","start":7619.169,"end":7619.457},{"text":"I","start":7619.649,"end":7619.665},{"text":"can","start":7620.227,"end":7620.403},{"text":"move","start":7620.403,"end":7621.653},{"text":"easily","start":7621.733,"end":7622.038},{"text":"today","start":7622.214,"end":7622.503},{"text":"because","start":7622.631,"end":7623.08},{"text":"of","start":7623.112,"end":7623.192},{"text":"the","start":7623.192,"end":7623.272},{"text":"technology","start":7623.272,"end":7623.882},{"text":"and","start":7624.379,"end":7624.555},{"text":"the","start":7624.555,"end":7624.763},{"text":"engineering,","start":7624.779,"end":7625.485},{"text":"the","start":7626.078,"end":7626.158},{"text":"legal","start":7626.222,"end":7626.719},{"text":"and","start":7626.719,"end":7626.927},{"text":"corporate","start":7626.943,"end":7627.456},{"text":"engineering","start":7627.585,"end":7628.13},{"text":"to","start":7628.482,"end":7629.765},{"text":"move","start":7629.925,"end":7630.15},{"text":"it","start":7630.15,"end":7630.23},{"text":"elsewhere,","start":7630.31,"end":7630.823},{"text":"and","start":7631.288,"end":7631.368},{"text":"this","start":7631.368,"end":7631.608},{"text":"can","start":7631.608,"end":7631.833},{"text":"lead","start":7631.833,"end":7632.185},{"text":"to","start":7632.25,"end":7632.57},{"text":"capital","start":7632.57,"end":7633.019},{"text":"flight.","start":7633.019,"end":7633.131}]},{"text":"Flight, and that's very serious and we need to take that into account.","start":7634.687,"end":7637.074,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"Flight,","start":7634.687,"end":7634.77},{"text":"and","start":7634.868,"end":7635.017},{"text":"that's","start":7635.017,"end":7635.198},{"text":"very","start":7635.198,"end":7635.379},{"text":"serious","start":7635.379,"end":7635.741},{"text":"and","start":7635.856,"end":7635.922},{"text":"we","start":7635.922,"end":7636.004},{"text":"need","start":7636.004,"end":7636.103},{"text":"to","start":7636.103,"end":7636.251},{"text":"take","start":7636.251,"end":7636.432},{"text":"that","start":7636.432,"end":7636.596},{"text":"into","start":7636.596,"end":7636.81},{"text":"account.","start":7636.827,"end":7637.074}]},{"text":"And if this is— but if this is done in a concerted fashion using a model or a guide by all countries at the same time, then that brings a significant advantage.","start":7638.572,"end":7650.799,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"And","start":7638.572,"end":7638.62},{"text":"if","start":7638.62,"end":7638.717},{"text":"this","start":7638.733,"end":7638.862},{"text":"is—","start":7638.974,"end":7639.103},{"text":"but","start":7639.216,"end":7639.361},{"text":"if","start":7639.361,"end":7639.442},{"text":"this","start":7639.458,"end":7639.57},{"text":"is","start":7639.635,"end":7639.748},{"text":"done","start":7639.78,"end":7640.15},{"text":"in","start":7640.569,"end":7640.714},{"text":"a","start":7640.762,"end":7640.778},{"text":"concerted","start":7640.827,"end":7641.68},{"text":"fashion","start":7641.697,"end":7642.244},{"text":"using","start":7642.518,"end":7643.033},{"text":"a","start":7643.227,"end":7643.243},{"text":"model","start":7643.243,"end":7643.758},{"text":"or","start":7643.968,"end":7644.064},{"text":"a","start":7644.064,"end":7644.209},{"text":"guide","start":7644.209,"end":7644.741},{"text":"by","start":7645.659,"end":7645.756},{"text":"all","start":7646.786,"end":7646.867},{"text":"countries","start":7646.867,"end":7647.27},{"text":"at","start":7647.27,"end":7647.366},{"text":"the","start":7647.366,"end":7647.56},{"text":"same","start":7647.56,"end":7647.753},{"text":"time,","start":7647.753,"end":7648.188},{"text":"then","start":7648.736,"end":7648.913},{"text":"that","start":7649.026,"end":7649.155},{"text":"brings","start":7649.284,"end":7649.607},{"text":"a","start":7649.607,"end":7649.623},{"text":"significant","start":7649.623,"end":7650.219},{"text":"advantage.","start":7650.235,"end":7650.799}]},{"text":"You know, the significance of this, Heiner, is that there is consensus it will only work if there is a global attempt to tax these individuals, and this doesn't lead to mobility and capital flight to those countries where these high net worth individuals would not be taxed.","start":7651.283,"end":7674.367,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"You","start":7651.283,"end":7651.638},{"text":"know,","start":7651.638,"end":7651.799},{"text":"the","start":7651.863,"end":7651.944},{"text":"significance","start":7651.944,"end":7652.685},{"text":"of","start":7652.685,"end":7652.798},{"text":"this,","start":7652.83,"end":7653.056},{"text":"Heiner,","start":7653.556,"end":7653.975},{"text":"is","start":7655.474,"end":7655.7},{"text":"that","start":7656.644,"end":7656.793},{"text":"there","start":7657.539,"end":7657.672},{"text":"is","start":7657.721,"end":7657.854},{"text":"consensus","start":7657.887,"end":7658.682},{"text":"it","start":7659.538,"end":7660.115},{"text":"will","start":7660.196,"end":7660.34},{"text":"only","start":7660.42,"end":7660.725},{"text":"work","start":7660.902,"end":7661.335},{"text":"if","start":7661.463,"end":7661.688},{"text":"there","start":7661.961,"end":7662.154},{"text":"is","start":7662.346,"end":7662.491},{"text":"a","start":7662.828,"end":7662.844},{"text":"global","start":7662.988,"end":7663.518},{"text":"attempt","start":7664.144,"end":7664.818},{"text":"to","start":7664.93,"end":7665.026},{"text":"tax","start":7665.09,"end":7665.492},{"text":"these","start":7665.492,"end":7665.62},{"text":"individuals,","start":7665.732,"end":7666.182},{"text":"and","start":7666.294,"end":7666.358},{"text":"this","start":7666.358,"end":7666.519},{"text":"doesn't","start":7666.519,"end":7666.84},{"text":"lead","start":7666.84,"end":7667.081},{"text":"to","start":7667.177,"end":7667.386},{"text":"mobility","start":7667.883,"end":7668.509},{"text":"and","start":7668.557,"end":7668.685},{"text":"capital","start":7668.685,"end":7669.087},{"text":"flight","start":7669.087,"end":7669.343},{"text":"to","start":7669.343,"end":7669.424},{"text":"those","start":7669.424,"end":7669.552},{"text":"countries","start":7669.648,"end":7670.034},{"text":"where","start":7670.066,"end":7671.109},{"text":"these","start":7671.735,"end":7672.2},{"text":"high","start":7672.248,"end":7672.329},{"text":"net","start":7672.329,"end":7672.505},{"text":"worth","start":7672.537,"end":7672.73},{"text":"individuals","start":7672.73,"end":7673.243},{"text":"would","start":7673.677,"end":7673.821},{"text":"not","start":7673.821,"end":7674.014},{"text":"be","start":7674.062,"end":7674.158},{"text":"taxed.","start":7674.158,"end":7674.367}]},{"text":"So that's the first challenge.","start":7674.415,"end":7675.33,"topics":[],"words":[{"text":"So","start":7674.415,"end":7674.463},{"text":"that's","start":7674.463,"end":7674.592},{"text":"the","start":7674.64,"end":7674.72},{"text":"first","start":7674.736,"end":7675.105},{"text":"challenge.","start":7675.105,"end":7675.33}]},{"text":"The second point I think that you also touched on is the interaction with the subcommittees on tax administrations and artificial intelligence.","start":7675.426,"end":7684.975,"topics":[],"words":[{"text":"The","start":7675.426,"end":7675.458},{"text":"second","start":7675.458,"end":7676.132},{"text":"point","start":7676.164,"end":7676.55},{"text":"I","start":7676.55,"end":7676.646},{"text":"think","start":7676.646,"end":7676.806},{"text":"that","start":7676.806,"end":7676.967},{"text":"you","start":7676.967,"end":7677.095},{"text":"also","start":7677.127,"end":7677.593},{"text":"touched","start":7678.09,"end":7678.556},{"text":"on","start":7678.556,"end":7678.7},{"text":"is","start":7679.278,"end":7679.422},{"text":"the","start":7679.519,"end":7679.615},{"text":"interaction","start":7679.615,"end":7680.337},{"text":"with","start":7680.337,"end":7680.482},{"text":"the","start":7680.482,"end":7680.562},{"text":"subcommittees","start":7680.562,"end":7681.749},{"text":"on","start":7682.167,"end":7682.311},{"text":"tax","start":7682.568,"end":7682.985},{"text":"administrations","start":7682.985,"end":7683.788},{"text":"and","start":7683.788,"end":7683.9},{"text":"artificial","start":7683.932,"end":7684.349},{"text":"intelligence.","start":7684.349,"end":7684.975}]},{"text":"That's extremely important, strengthening tax administrations.","start":7685.644,"end":7690.529,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"That's","start":7685.644,"end":7685.983},{"text":"extremely","start":7685.983,"end":7686.37},{"text":"important,","start":7686.37,"end":7686.853},{"text":"strengthening","start":7686.869,"end":7687.772},{"text":"tax","start":7689.255,"end":7689.594},{"text":"administrations.","start":7689.594,"end":7690.529}]},{"text":"We mentioned this yesterday and we discussed this.","start":7692.093,"end":7694.318,"topics":[],"words":[{"text":"We","start":7692.093,"end":7692.335},{"text":"mentioned","start":7692.641,"end":7692.931},{"text":"this","start":7692.931,"end":7693.044},{"text":"yesterday","start":7693.044,"end":7693.318},{"text":"and","start":7693.318,"end":7693.431},{"text":"we","start":7693.447,"end":7693.544},{"text":"discussed","start":7693.544,"end":7694.092},{"text":"this.","start":7694.092,"end":7694.318}]},{"text":"It's extremely important that we raise awareness amongst civil servants as to the new tools that they're going to have at their disposal in order to use these vast amounts of data that you mentioned.","start":7695.02,"end":7706.316,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."},{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."}],"words":[{"text":"It's","start":7695.02,"end":7695.1},{"text":"extremely","start":7695.1,"end":7695.375},{"text":"important","start":7695.375,"end":7695.843},{"text":"that","start":7695.843,"end":7695.924},{"text":"we","start":7695.924,"end":7696.118},{"text":"raise","start":7696.167,"end":7696.554},{"text":"awareness","start":7696.748,"end":7697.427},{"text":"amongst","start":7697.475,"end":7698.121},{"text":"civil","start":7698.137,"end":7698.509},{"text":"servants","start":7698.509,"end":7698.864},{"text":"as","start":7698.864,"end":7698.978},{"text":"to","start":7698.994,"end":7699.091},{"text":"the","start":7699.091,"end":7699.171},{"text":"new","start":7699.171,"end":7699.414},{"text":"tools","start":7699.414,"end":7699.785},{"text":"that","start":7699.882,"end":7699.947},{"text":"they're","start":7699.979,"end":7700.141},{"text":"going","start":7700.141,"end":7700.399},{"text":"to","start":7700.464,"end":7700.787},{"text":"have","start":7700.852,"end":7701.078},{"text":"at","start":7701.11,"end":7701.159},{"text":"their","start":7701.191,"end":7701.352},{"text":"disposal","start":7701.352,"end":7701.934},{"text":"in","start":7701.934,"end":7702.047},{"text":"order","start":7702.096,"end":7702.241},{"text":"to","start":7702.241,"end":7702.451},{"text":"use","start":7702.483,"end":7702.871},{"text":"these","start":7704.25,"end":7704.397},{"text":"vast","start":7704.51,"end":7704.803},{"text":"amounts","start":7704.836,"end":7705.096},{"text":"of","start":7705.096,"end":7705.21},{"text":"data","start":7705.226,"end":7705.503},{"text":"that","start":7705.503,"end":7705.649},{"text":"you","start":7705.649,"end":7705.811},{"text":"mentioned.","start":7705.811,"end":7706.316}]},{"text":"And tax administrations need to have the capacity to detect and to tax these high net worth individuals that have access to corporate and tax engineering that's extremely powerful.","start":7708.652,"end":7723.813,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."},{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"And","start":7708.652,"end":7709.098},{"text":"tax","start":7709.197,"end":7709.692},{"text":"administrations","start":7709.692,"end":7710.501},{"text":"need","start":7710.551,"end":7711.113},{"text":"to","start":7711.232,"end":7711.441},{"text":"have","start":7711.457,"end":7711.842},{"text":"the","start":7711.874,"end":7711.955},{"text":"capacity","start":7712.019,"end":7712.806},{"text":"to","start":7713.079,"end":7713.304},{"text":"detect","start":7713.304,"end":7714.011},{"text":"and","start":7714.51,"end":7714.606},{"text":"to","start":7714.606,"end":7714.767},{"text":"tax","start":7714.767,"end":7715.393},{"text":"these","start":7715.393,"end":7715.538},{"text":"high","start":7715.875,"end":7716.036},{"text":"net","start":7716.036,"end":7716.213},{"text":"worth","start":7716.213,"end":7716.422},{"text":"individuals","start":7716.679,"end":7717.386},{"text":"that","start":7717.498,"end":7717.611},{"text":"have","start":7717.643,"end":7717.884},{"text":"access","start":7717.964,"end":7718.43},{"text":"to","start":7718.703,"end":7718.912},{"text":"corporate","start":7719.748,"end":7720.374},{"text":"and","start":7720.455,"end":7720.551},{"text":"tax","start":7720.712,"end":7721.13},{"text":"engineering","start":7721.194,"end":7721.885},{"text":"that's","start":7722.238,"end":7722.479},{"text":"extremely","start":7722.56,"end":7723.411},{"text":"powerful.","start":7723.427,"end":7723.813}]},{"text":"It's easy for them to find ways for tax avoidance and tax evasion.","start":7723.861,"end":7730.288,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."},{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"It's","start":7723.861,"end":7724.086},{"text":"easy","start":7724.15,"end":7724.375},{"text":"for","start":7724.809,"end":7724.97},{"text":"them","start":7724.97,"end":7725.163},{"text":"to","start":7725.468,"end":7725.629},{"text":"find","start":7725.693,"end":7726.545},{"text":"ways","start":7726.802,"end":7727.268},{"text":"for","start":7727.557,"end":7727.878},{"text":"tax","start":7728.023,"end":7728.601},{"text":"avoidance","start":7728.73,"end":7729.373},{"text":"and","start":7729.389,"end":7729.453},{"text":"tax","start":7729.533,"end":7729.951},{"text":"evasion.","start":7729.951,"end":7730.288}]},{"text":"So we need to be prepared for that.","start":7730.337,"end":7732.634,"topics":[],"words":[{"text":"So","start":7730.337,"end":7730.513},{"text":"we","start":7731.14,"end":7731.236},{"text":"need","start":7731.236,"end":7731.397},{"text":"to","start":7731.397,"end":7731.558},{"text":"be","start":7731.558,"end":7731.718},{"text":"prepared","start":7731.718,"end":7732.152},{"text":"for","start":7732.345,"end":7732.458},{"text":"that.","start":7732.458,"end":7732.634}]},{"text":"And then the third area, which is also very important, which I is also going to be covered, which is that of the beneficial ownership, the end owner.","start":7733.309,"end":7742.805,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"And","start":7733.309,"end":7733.39},{"text":"then","start":7733.39,"end":7733.534},{"text":"the","start":7733.55,"end":7733.647},{"text":"third","start":7733.647,"end":7734.177},{"text":"area,","start":7734.916,"end":7735.141},{"text":"which","start":7735.157,"end":7735.27},{"text":"is","start":7735.318,"end":7735.382},{"text":"also","start":7735.478,"end":7735.736},{"text":"very","start":7735.736,"end":7735.96},{"text":"important,","start":7736.041,"end":7736.507},{"text":"which","start":7736.523,"end":7736.587},{"text":"I","start":7736.684,"end":7736.7},{"text":"is","start":7737.671,"end":7737.72},{"text":"also","start":7737.834,"end":7738.144},{"text":"going","start":7738.144,"end":7738.372},{"text":"to","start":7738.388,"end":7738.437},{"text":"be","start":7738.47,"end":7738.633},{"text":"covered,","start":7738.975,"end":7739.676},{"text":"which","start":7739.79,"end":7740.034},{"text":"is","start":7740.034,"end":7740.164},{"text":"that","start":7740.262,"end":7740.507},{"text":"of","start":7740.507,"end":7740.653},{"text":"the","start":7740.686,"end":7740.882},{"text":"beneficial","start":7741.093,"end":7741.566},{"text":"ownership,","start":7741.566,"end":7741.876},{"text":"the","start":7741.908,"end":7742.055},{"text":"end","start":7742.055,"end":7742.283},{"text":"owner.","start":7742.462,"end":7742.805}]},{"text":"We need to identify who the ultimate owner or beneficiary is, and that's the last point that we need to tackle.","start":7744.469,"end":7756.044,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"We","start":7744.469,"end":7744.566},{"text":"need","start":7744.566,"end":7745.067},{"text":"to","start":7745.132,"end":7745.342},{"text":"identify","start":7745.536,"end":7746.36},{"text":"who","start":7747.217,"end":7747.443},{"text":"the","start":7747.864,"end":7747.993},{"text":"ultimate","start":7748.106,"end":7748.656},{"text":"owner","start":7750.935,"end":7751.194},{"text":"or","start":7752.147,"end":7752.228},{"text":"beneficiary","start":7752.228,"end":7752.81},{"text":"is,","start":7752.81,"end":7752.94},{"text":"and","start":7753.36,"end":7753.861},{"text":"that's","start":7753.91,"end":7754.087},{"text":"the","start":7754.087,"end":7754.184},{"text":"last","start":7754.184,"end":7754.686},{"text":"point","start":7754.977,"end":7755.171},{"text":"that","start":7755.171,"end":7755.252},{"text":"we","start":7755.252,"end":7755.333},{"text":"need","start":7755.333,"end":7755.543},{"text":"to","start":7755.543,"end":7755.705},{"text":"tackle.","start":7755.705,"end":7756.044}]},{"text":"And I think to tackle that challenge, which is again a very difficult one, the guide should have— should really go beyond just theory.","start":7756.093,"end":7766.621,"topics":[],"words":[{"text":"And","start":7756.093,"end":7756.141},{"text":"I","start":7756.141,"end":7756.271},{"text":"think","start":7756.271,"end":7756.449},{"text":"to","start":7757.096,"end":7757.257},{"text":"tackle","start":7757.257,"end":7757.629},{"text":"that","start":7757.742,"end":7758.082},{"text":"challenge,","start":7758.309,"end":7758.713},{"text":"which","start":7758.729,"end":7758.955},{"text":"is","start":7758.955,"end":7759.004},{"text":"again","start":7759.117,"end":7759.376},{"text":"a","start":7759.376,"end":7759.392},{"text":"very","start":7759.424,"end":7759.602},{"text":"difficult","start":7759.602,"end":7759.99},{"text":"one,","start":7759.99,"end":7760.136},{"text":"the","start":7761.572,"end":7761.709},{"text":"guide","start":7761.846,"end":7762.495},{"text":"should","start":7762.953,"end":7763.162},{"text":"have—","start":7763.178,"end":7763.564},{"text":"should","start":7763.757,"end":7764.079},{"text":"really","start":7764.079,"end":7764.288},{"text":"go","start":7764.304,"end":7764.546},{"text":"beyond","start":7764.642,"end":7765.334},{"text":"just","start":7765.768,"end":7766.138},{"text":"theory.","start":7766.235,"end":7766.621}]},{"text":"And I know it's very difficult to do, but provide maybe some kind of roadmap, a technical or a practical tool as to how all of these tools that we have at our disposal can be integrated.","start":7766.959,"end":7782.942,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."},{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"And","start":7766.959,"end":7768.262},{"text":"I","start":7768.326,"end":7768.358},{"text":"know","start":7768.358,"end":7768.503},{"text":"it's","start":7768.519,"end":7768.664},{"text":"very","start":7768.664,"end":7768.825},{"text":"difficult","start":7768.825,"end":7769.13},{"text":"to","start":7769.13,"end":7769.227},{"text":"do,","start":7769.227,"end":7769.452},{"text":"but","start":7769.468,"end":7769.613},{"text":"provide","start":7769.613,"end":7769.999},{"text":"maybe","start":7770.112,"end":7770.449},{"text":"some","start":7770.449,"end":7770.851},{"text":"kind","start":7772.602,"end":7772.907},{"text":"of","start":7772.907,"end":7773.116},{"text":"roadmap,","start":7773.148,"end":7773.823},{"text":"a","start":7773.887,"end":7773.904},{"text":"technical","start":7773.968,"end":7774.61},{"text":"or","start":7774.61,"end":7774.691},{"text":"a","start":7774.691,"end":7774.771},{"text":"practical","start":7774.771,"end":7775.398},{"text":"tool","start":7775.478,"end":7776.105},{"text":"as","start":7777.647,"end":7777.711},{"text":"to","start":7777.824,"end":7777.952},{"text":"how","start":7778.129,"end":7778.226},{"text":"all","start":7779.495,"end":7779.543},{"text":"of","start":7779.817,"end":7779.946},{"text":"these","start":7779.994,"end":7780.123},{"text":"tools","start":7780.155,"end":7780.445},{"text":"that","start":7780.477,"end":7780.558},{"text":"we","start":7780.558,"end":7780.638},{"text":"have","start":7780.638,"end":7781.057},{"text":"at","start":7781.122,"end":7781.17},{"text":"our","start":7781.218,"end":7781.299},{"text":"disposal","start":7781.299,"end":7781.685},{"text":"can","start":7781.685,"end":7781.83},{"text":"be","start":7781.846,"end":7782.008},{"text":"integrated.","start":7782.153,"end":7782.942}]},{"text":"AI that you mentioned, but, but to implement frameworks of interoperability to to give it some sort of a name for data interoperability so that we can ultimately identify who the ultimate owner, the beneficial owner is.","start":7783.361,"end":7802.506,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."},{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"AI","start":7783.361,"end":7783.538},{"text":"that","start":7783.941,"end":7784.102},{"text":"you","start":7784.102,"end":7784.198},{"text":"mentioned,","start":7784.263,"end":7784.907},{"text":"but,","start":7785.229,"end":7785.342},{"text":"but","start":7785.632,"end":7785.874},{"text":"to","start":7785.874,"end":7786.083},{"text":"implement","start":7786.099,"end":7786.583},{"text":"frameworks","start":7786.583,"end":7787.307},{"text":"of","start":7787.307,"end":7787.404},{"text":"interoperability","start":7787.404,"end":7788.338},{"text":"to","start":7788.371,"end":7788.467},{"text":"to","start":7788.66,"end":7788.708},{"text":"give","start":7788.756,"end":7788.869},{"text":"it","start":7788.869,"end":7788.949},{"text":"some","start":7788.949,"end":7789.062},{"text":"sort","start":7789.159,"end":7789.416},{"text":"of","start":7789.416,"end":7789.497},{"text":"a","start":7789.497,"end":7789.513},{"text":"name","start":7789.513,"end":7790.029},{"text":"for","start":7790.769,"end":7790.93},{"text":"data","start":7790.947,"end":7791.349},{"text":"interoperability","start":7791.349,"end":7792.283},{"text":"so","start":7794.506,"end":7794.812},{"text":"that","start":7795.134,"end":7795.376},{"text":"we","start":7795.376,"end":7795.537},{"text":"can","start":7795.537,"end":7795.746},{"text":"ultimately","start":7796.165,"end":7796.713},{"text":"identify","start":7796.729,"end":7797.502},{"text":"who","start":7798.178,"end":7798.403},{"text":"the","start":7798.902,"end":7799.111},{"text":"ultimate","start":7799.143,"end":7799.529},{"text":"owner,","start":7799.706,"end":7800.141},{"text":"the","start":7801.17,"end":7801.251},{"text":"beneficial","start":7801.251,"end":7801.733},{"text":"owner","start":7801.878,"end":7802.055},{"text":"is.","start":7802.28,"end":7802.506}]},{"text":"We've had this concept of beneficial ownership that is mentioned in the conventions and in the models and in the agreements that are negotiated.","start":7803.326,"end":7815.811,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"We've","start":7803.326,"end":7803.616},{"text":"had","start":7803.648,"end":7803.793},{"text":"this","start":7803.825,"end":7803.97},{"text":"concept","start":7803.97,"end":7804.629},{"text":"of","start":7804.694,"end":7804.919},{"text":"beneficial","start":7805.096,"end":7805.677},{"text":"ownership","start":7805.677,"end":7806.161},{"text":"that","start":7806.161,"end":7807.984},{"text":"is","start":7808.807,"end":7808.872},{"text":"mentioned","start":7809.049,"end":7809.775},{"text":"in","start":7809.775,"end":7809.937},{"text":"the","start":7809.937,"end":7810.13},{"text":"conventions","start":7810.356,"end":7811.292},{"text":"and","start":7811.469,"end":7811.808},{"text":"in","start":7811.873,"end":7811.937},{"text":"the","start":7812.308,"end":7812.389},{"text":"models","start":7812.389,"end":7812.986},{"text":"and","start":7813.099,"end":7813.615},{"text":"in","start":7813.728,"end":7813.873},{"text":"the","start":7813.906,"end":7814.099},{"text":"agreements","start":7814.212,"end":7814.634},{"text":"that","start":7814.634,"end":7814.787},{"text":"are","start":7814.787,"end":7814.975},{"text":"negotiated.","start":7815.146,"end":7815.811}]},{"text":"Is the question of who ultimately derives profit or benefit from it.","start":7816.719,"end":7821.559,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"Is","start":7816.719,"end":7816.784},{"text":"the","start":7817.14,"end":7817.221},{"text":"question","start":7817.221,"end":7817.61},{"text":"of","start":7817.707,"end":7817.917},{"text":"who","start":7818.176,"end":7818.403},{"text":"ultimately","start":7818.419,"end":7818.969},{"text":"derives","start":7819.147,"end":7819.697},{"text":"profit","start":7820.134,"end":7820.507},{"text":"or","start":7820.62,"end":7820.766},{"text":"benefit","start":7820.766,"end":7821.251},{"text":"from","start":7821.251,"end":7821.494},{"text":"it.","start":7821.494,"end":7821.559}]},{"text":"So there's the beneficial owner and then there's the real owner, because very often property is held through shareholders and these shares have really quite significant mobility across the global market and they can change hands.","start":7822.012,"end":7838.868,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"So","start":7822.012,"end":7822.303},{"text":"there's","start":7822.4,"end":7822.643},{"text":"the","start":7822.643,"end":7822.886},{"text":"beneficial","start":7822.967,"end":7823.533},{"text":"owner","start":7823.533,"end":7823.922},{"text":"and","start":7823.938,"end":7824.019},{"text":"then","start":7824.019,"end":7824.181},{"text":"there's","start":7824.181,"end":7824.456},{"text":"the","start":7824.602,"end":7824.812},{"text":"real","start":7824.828,"end":7825.039},{"text":"owner,","start":7825.537,"end":7825.714},{"text":"because","start":7826.823,"end":7827.129},{"text":"very","start":7827.225,"end":7827.45},{"text":"often","start":7827.546,"end":7827.868},{"text":"property","start":7827.868,"end":7828.334},{"text":"is","start":7828.447,"end":7828.575},{"text":"held","start":7828.607,"end":7829.234},{"text":"through","start":7829.266,"end":7829.572},{"text":"shareholders","start":7829.572,"end":7830.343},{"text":"and","start":7830.777,"end":7830.857},{"text":"these","start":7830.857,"end":7831.066},{"text":"shares","start":7831.243,"end":7831.709},{"text":"have","start":7832.609,"end":7832.834},{"text":"really","start":7833.092,"end":7833.236},{"text":"quite","start":7833.268,"end":7833.509},{"text":"significant","start":7833.509,"end":7833.992},{"text":"mobility","start":7833.992,"end":7834.614},{"text":"across","start":7835.563,"end":7835.988},{"text":"the","start":7836.544,"end":7836.692},{"text":"global","start":7836.692,"end":7837.084},{"text":"market","start":7837.084,"end":7837.575},{"text":"and","start":7837.575,"end":7837.657},{"text":"they","start":7837.657,"end":7837.755},{"text":"can","start":7837.755,"end":7837.919},{"text":"change","start":7837.919,"end":7838.311},{"text":"hands.","start":7838.393,"end":7838.868}]},{"text":"Immovable assets, actually are quite mobile, and while we may think that they are easy to tax, it's actually very difficult to find out who the real ultimate owner is.","start":7841.314,"end":7855.145,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"Immovable","start":7841.314,"end":7841.811},{"text":"assets,","start":7841.811,"end":7842.394},{"text":"actually","start":7845.407,"end":7846.12},{"text":"are","start":7846.136,"end":7846.315},{"text":"quite","start":7846.315,"end":7846.591},{"text":"mobile,","start":7846.801,"end":7847.32},{"text":"and","start":7847.515,"end":7847.839},{"text":"while","start":7847.839,"end":7848.099},{"text":"we","start":7848.099,"end":7848.196},{"text":"may","start":7848.261,"end":7848.423},{"text":"think","start":7848.423,"end":7848.812},{"text":"that","start":7848.909,"end":7849.12},{"text":"they","start":7849.234,"end":7849.315},{"text":"are","start":7849.396,"end":7849.477},{"text":"easy","start":7849.477,"end":7849.688},{"text":"to","start":7849.72,"end":7849.817},{"text":"tax,","start":7849.817,"end":7850.482},{"text":"it's","start":7851.006,"end":7851.183},{"text":"actually","start":7851.183,"end":7851.424},{"text":"very","start":7851.424,"end":7851.634},{"text":"difficult","start":7851.73,"end":7852.23},{"text":"to","start":7852.455,"end":7852.552},{"text":"find","start":7852.552,"end":7852.809},{"text":"out","start":7852.858,"end":7852.987},{"text":"who","start":7853.341,"end":7853.454},{"text":"the","start":7853.534,"end":7853.663},{"text":"real","start":7853.744,"end":7853.937},{"text":"ultimate","start":7854.388,"end":7854.694},{"text":"owner","start":7854.871,"end":7855.048},{"text":"is.","start":7855.048,"end":7855.145}]},{"text":"So you covered this, touched on these, and I think you explained them with great clarity, so thank you very much.","start":7855.209,"end":7862.348,"topics":[],"words":[{"text":"So","start":7855.209,"end":7855.435},{"text":"you","start":7855.531,"end":7855.628},{"text":"covered","start":7856.321,"end":7856.707},{"text":"this,","start":7857.48,"end":7857.593},{"text":"touched","start":7858.753,"end":7859.091},{"text":"on","start":7859.091,"end":7859.155},{"text":"these,","start":7859.22,"end":7859.365},{"text":"and","start":7859.397,"end":7859.526},{"text":"I","start":7859.703,"end":7859.864},{"text":"think","start":7859.864,"end":7860.122},{"text":"you","start":7860.274,"end":7860.357},{"text":"explained","start":7860.357,"end":7860.625},{"text":"them","start":7860.625,"end":7860.709},{"text":"with","start":7860.709,"end":7860.759},{"text":"great","start":7860.792,"end":7861.144},{"text":"clarity,","start":7861.144,"end":7861.595},{"text":"so","start":7861.629,"end":7861.729},{"text":"thank","start":7861.796,"end":7861.897},{"text":"you","start":7861.897,"end":7861.98},{"text":"very","start":7861.98,"end":7862.198},{"text":"much.","start":7862.198,"end":7862.348}]}]}],"speaker":{"name":"Enrique","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":52,"start":7863.899,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=7864","paragraphs":[{"sentences":[{"text":"Thank you.","start":7863.899,"end":7864.393,"topics":[],"words":[{"text":"Thank","start":7863.899,"end":7864.278},{"text":"you.","start":7864.278,"end":7864.393}]},{"text":"Claudia, please.","start":7864.87,"end":7865.578,"topics":[],"words":[{"text":"Claudia,","start":7864.87,"end":7865.348},{"text":"please.","start":7865.364,"end":7865.578}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":53,"start":7869.94,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=7870","paragraphs":[{"sentences":[{"text":"Thank you.","start":7869.94,"end":7870.426,"topics":[],"words":[{"text":"Thank","start":7869.94,"end":7870.248},{"text":"you.","start":7870.248,"end":7870.426}]},{"text":"I would like to say that I will speak in Portuguese, but I can't.","start":7870.977,"end":7875.448,"topics":[],"words":[{"text":"I","start":7870.977,"end":7871.025},{"text":"would","start":7871.058,"end":7871.301},{"text":"like","start":7871.301,"end":7871.544},{"text":"to","start":7871.544,"end":7871.657},{"text":"say","start":7871.657,"end":7871.965},{"text":"that","start":7871.965,"end":7872.257},{"text":"I","start":7872.273,"end":7872.435},{"text":"will","start":7872.451,"end":7872.613},{"text":"speak","start":7872.613,"end":7873.018},{"text":"in","start":7873.018,"end":7873.067},{"text":"Portuguese,","start":7873.164,"end":7873.796},{"text":"but","start":7873.99,"end":7874.233},{"text":"I","start":7874.233,"end":7874.265},{"text":"can't.","start":7874.395,"end":7875.448}]},{"text":"Maybe in the future.","start":7875.853,"end":7876.809,"topics":[],"words":[{"text":"Maybe","start":7875.853,"end":7876.096},{"text":"in","start":7876.096,"end":7876.145},{"text":"the","start":7876.242,"end":7876.404},{"text":"future.","start":7876.404,"end":7876.809}]},{"text":"Okay.","start":7878.875,"end":7880.341,"topics":[],"words":[{"text":"Okay.","start":7878.875,"end":7880.341}]},{"text":"But congratulations for the presentation.","start":7881.212,"end":7883.548,"topics":[],"words":[{"text":"But","start":7881.212,"end":7881.679},{"text":"congratulations","start":7881.695,"end":7882.469},{"text":"for","start":7882.565,"end":7882.678},{"text":"the","start":7882.807,"end":7882.904},{"text":"presentation.","start":7882.904,"end":7883.548}]},{"text":"I think that this subcommittee is very important, the work proposed by this subcommittee.","start":7883.597,"end":7889.84,"topics":[],"words":[{"text":"I","start":7883.597,"end":7883.613},{"text":"think","start":7883.613,"end":7883.774},{"text":"that","start":7883.774,"end":7883.919},{"text":"this","start":7883.951,"end":7884.129},{"text":"subcommittee","start":7884.451,"end":7885.386},{"text":"is","start":7885.386,"end":7885.45},{"text":"very","start":7885.644,"end":7885.805},{"text":"important,","start":7885.805,"end":7886.594},{"text":"the","start":7886.675,"end":7886.74},{"text":"work","start":7886.74,"end":7887.189},{"text":"proposed","start":7888.137,"end":7888.539},{"text":"by","start":7888.539,"end":7888.7},{"text":"this","start":7888.7,"end":7888.892},{"text":"subcommittee.","start":7889.101,"end":7889.84}]},{"text":"And my comment is aligned with the comment made by Henrique.","start":7890.612,"end":7896.01,"topics":[],"words":[{"text":"And","start":7890.612,"end":7891.238},{"text":"my","start":7891.817,"end":7891.881},{"text":"comment","start":7892.138,"end":7892.732},{"text":"is","start":7892.877,"end":7893.006},{"text":"aligned","start":7893.182,"end":7893.568},{"text":"with","start":7893.664,"end":7893.809},{"text":"the","start":7894.162,"end":7894.323},{"text":"comment","start":7894.323,"end":7894.709},{"text":"made","start":7894.709,"end":7894.95},{"text":"by","start":7894.95,"end":7895.078},{"text":"Henrique.","start":7895.367,"end":7896.01}]}]}],"speaker":{"name":"Claudia","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":54,"start":7896.074,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=7897","paragraphs":[{"sentences":[{"text":"Yes.","start":7896.074,"end":7896.219,"topics":[],"words":[{"text":"Yes.","start":7896.074,"end":7896.219}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":55,"start":7897.45,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=7898","paragraphs":[{"sentences":[{"text":"In the point that when you introduce— when a country decides to introduce this kind of taxation, I think that maybe you should consider to have some other rules to prevent the taxpayer to relocate his domicile and also to prevent to also to move.","start":7897.45,"end":7921.826,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"In","start":7897.45,"end":7897.514},{"text":"the","start":7897.53,"end":7897.691},{"text":"point","start":7897.691,"end":7898.029},{"text":"that","start":7898.029,"end":7898.27},{"text":"when","start":7899.057,"end":7899.169},{"text":"you","start":7899.234,"end":7899.33},{"text":"introduce—","start":7899.619,"end":7900.391},{"text":"when","start":7900.439,"end":7900.551},{"text":"a","start":7900.6,"end":7900.616},{"text":"country","start":7900.68,"end":7901.001},{"text":"decides","start":7901.066,"end":7901.371},{"text":"to","start":7901.387,"end":7901.467},{"text":"introduce","start":7901.467,"end":7902.014},{"text":"this","start":7902.849,"end":7903.106},{"text":"kind","start":7903.476,"end":7903.958},{"text":"of","start":7903.958,"end":7904.103},{"text":"taxation,","start":7904.135,"end":7904.89},{"text":"I","start":7905.806,"end":7905.854},{"text":"think","start":7905.902,"end":7906.288},{"text":"that","start":7906.288,"end":7906.432},{"text":"maybe","start":7907.348,"end":7907.573},{"text":"you","start":7907.573,"end":7907.75},{"text":"should","start":7907.75,"end":7907.959},{"text":"consider","start":7907.991,"end":7908.57},{"text":"to","start":7908.714,"end":7908.987},{"text":"have","start":7909.261,"end":7909.566},{"text":"some","start":7909.598,"end":7909.871},{"text":"other","start":7910.305,"end":7910.594},{"text":"rules","start":7910.626,"end":7911.012},{"text":"to","start":7911.189,"end":7911.333},{"text":"prevent","start":7911.43,"end":7912.089},{"text":"the","start":7912.089,"end":7912.346},{"text":"taxpayer","start":7912.956,"end":7913.615},{"text":"to","start":7913.615,"end":7913.776},{"text":"relocate","start":7913.776,"end":7914.82},{"text":"his","start":7914.82,"end":7915.11},{"text":"domicile","start":7915.383,"end":7916.058},{"text":"and","start":7916.829,"end":7917.038},{"text":"also","start":7917.215,"end":7917.697},{"text":"to","start":7917.697,"end":7917.97},{"text":"prevent","start":7919.4,"end":7920.059},{"text":"to","start":7920.187,"end":7920.412},{"text":"also","start":7920.83,"end":7921.296},{"text":"to","start":7921.328,"end":7921.489},{"text":"move.","start":7921.489,"end":7921.826}]}]},{"sentences":[{"text":"Thank you.","start":7921.875,"end":7921.987,"topics":[],"words":[{"text":"Thank","start":7921.875,"end":7921.955},{"text":"you.","start":7921.955,"end":7921.987}]}]},{"sentences":[{"text":"Zenhiki mentioned their assets.","start":7922.831,"end":7925.828,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"Zenhiki","start":7922.831,"end":7923.427},{"text":"mentioned","start":7923.46,"end":7924.426},{"text":"their","start":7925.055,"end":7925.297},{"text":"assets.","start":7925.297,"end":7925.828}]},{"text":"Of course, the solution should be multilateral.","start":7926.183,"end":7933.18,"topics":[],"words":[{"text":"Of","start":7926.183,"end":7926.247},{"text":"course,","start":7926.344,"end":7926.489},{"text":"the","start":7930.05,"end":7930.13},{"text":"solution","start":7930.13,"end":7930.566},{"text":"should","start":7930.566,"end":7930.839},{"text":"be","start":7930.84,"end":7930.888},{"text":"multilateral.","start":7932.405,"end":7933.18}]},{"text":"The ideal solution would be if we can do it globally speaking, but considering that it's difficult, but I think that you should consider some measures to avoid this kind of movement.","start":7933.293,"end":7950.5,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"The","start":7933.293,"end":7933.39},{"text":"ideal","start":7933.632,"end":7934.229},{"text":"solution","start":7934.358,"end":7934.842},{"text":"would","start":7935.375,"end":7935.488},{"text":"be","start":7935.552,"end":7935.811},{"text":"if","start":7935.875,"end":7936.053},{"text":"we","start":7936.101,"end":7936.198},{"text":"can","start":7936.263,"end":7936.392},{"text":"do","start":7936.521,"end":7936.666},{"text":"it","start":7937.07,"end":7937.183},{"text":"globally","start":7937.715,"end":7939.039},{"text":"speaking,","start":7939.604,"end":7940.007},{"text":"but","start":7941.14,"end":7943.579},{"text":"considering","start":7943.595,"end":7943.967},{"text":"that","start":7943.999,"end":7944.177},{"text":"it's","start":7944.242,"end":7944.662},{"text":"difficult,","start":7944.791,"end":7945.34},{"text":"but","start":7945.437,"end":7945.599},{"text":"I","start":7946.164,"end":7946.245},{"text":"think","start":7946.245,"end":7946.423},{"text":"that","start":7946.423,"end":7946.584},{"text":"you","start":7946.584,"end":7946.746},{"text":"should","start":7946.746,"end":7947.118},{"text":"consider","start":7947.134,"end":7947.57},{"text":"some","start":7947.57,"end":7947.861},{"text":"measures","start":7947.861,"end":7948.168},{"text":"to","start":7948.265,"end":7948.394},{"text":"avoid","start":7948.685,"end":7949.089},{"text":"this","start":7949.089,"end":7949.218},{"text":"kind","start":7949.514,"end":7949.843},{"text":"of","start":7949.909,"end":7949.975},{"text":"movement.","start":7950.09,"end":7950.5}]},{"text":"So thank you.","start":7950.812,"end":7951.387,"topics":[],"words":[{"text":"So","start":7950.812,"end":7950.845},{"text":"thank","start":7951.059,"end":7951.19},{"text":"you.","start":7951.239,"end":7951.387}]}]}],"speaker":{"name":"Claudia","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":56,"start":7953.94,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=7954","paragraphs":[{"sentences":[{"text":"Thank you, Alvaro.","start":7953.94,"end":7955.034,"topics":[],"words":[{"text":"Thank","start":7953.94,"end":7954.133},{"text":"you,","start":7954.133,"end":7954.229},{"text":"Alvaro.","start":7954.696,"end":7955.034}]},{"text":"Please.","start":7955.099,"end":7955.308,"topics":[],"words":[{"text":"Please.","start":7955.099,"end":7955.308}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":57,"start":7958.464,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=7959","paragraphs":[{"sentences":[{"text":"Gracias, Trude.","start":7958.464,"end":7960.3,"topics":[],"words":[{"text":"Gracias,","start":7958.464,"end":7958.786},{"text":"Trude.","start":7958.802,"end":7960.3}]}]},{"sentences":[{"text":"Thank you, Trude.","start":7960.493,"end":7961.459,"topics":[],"words":[{"text":"Thank","start":7960.493,"end":7960.734},{"text":"you,","start":7960.734,"end":7960.944},{"text":"Trude.","start":7961.217,"end":7961.459}]},{"text":"First of all, I'd like to congratulate and thank Jorge for all of the enthusiasm and the momentum that he has put behind this since Geneva to really bring this about.","start":7963.214,"end":7982.508,"topics":[],"words":[{"text":"First","start":7963.214,"end":7963.44},{"text":"of","start":7963.44,"end":7963.568},{"text":"all,","start":7963.568,"end":7963.761},{"text":"I'd","start":7965.641,"end":7965.786},{"text":"like","start":7965.802,"end":7966.123},{"text":"to","start":7966.123,"end":7966.445},{"text":"congratulate","start":7968.92,"end":7969.964},{"text":"and","start":7969.964,"end":7970.109},{"text":"thank","start":7970.141,"end":7970.72},{"text":"Jorge","start":7971.025,"end":7971.668},{"text":"for","start":7971.668,"end":7972.086},{"text":"all","start":7972.214,"end":7972.407},{"text":"of","start":7972.8,"end":7973.178},{"text":"the","start":7973.194,"end":7973.325},{"text":"enthusiasm","start":7973.456,"end":7974.309},{"text":"and","start":7974.342,"end":7974.49},{"text":"the","start":7974.506,"end":7974.768},{"text":"momentum","start":7975.042,"end":7975.748},{"text":"that","start":7975.764,"end":7975.925},{"text":"he","start":7975.925,"end":7976.15},{"text":"has","start":7976.15,"end":7976.294},{"text":"put","start":7977.772,"end":7978.012},{"text":"behind","start":7978.012,"end":7978.414},{"text":"this","start":7978.414,"end":7978.671},{"text":"since","start":7979.233,"end":7979.554},{"text":"Geneva","start":7980.405,"end":7981.063},{"text":"to","start":7981.224,"end":7981.368},{"text":"really","start":7981.368,"end":7981.593},{"text":"bring","start":7981.609,"end":7981.738},{"text":"this","start":7981.786,"end":7981.898},{"text":"about.","start":7982.027,"end":7982.508}]},{"text":"So, special thanks and congratulations to you, and also special thanks also to Hilga and Lorenzo.","start":7983.488,"end":7989.557,"topics":[],"words":[{"text":"So,","start":7983.488,"end":7983.777},{"text":"special","start":7984.05,"end":7984.483},{"text":"thanks","start":7984.612,"end":7984.82},{"text":"and","start":7984.82,"end":7984.901},{"text":"congratulations","start":7984.901,"end":7985.527},{"text":"to","start":7985.559,"end":7986.105},{"text":"you,","start":7986.105,"end":7986.249},{"text":"and","start":7986.298,"end":7986.426},{"text":"also","start":7986.426,"end":7986.827},{"text":"special","start":7987.486,"end":7987.855},{"text":"thanks","start":7987.887,"end":7988.144},{"text":"also","start":7988.144,"end":7988.369},{"text":"to","start":7988.369,"end":7988.578},{"text":"Hilga","start":7988.594,"end":7988.851},{"text":"and","start":7988.851,"end":7988.931},{"text":"Lorenzo.","start":7988.931,"end":7989.557}]},{"text":"They have been supporting the work of the subcommittee at all times, and we're grateful for that.","start":7991.018,"end":7996.429,"topics":[],"words":[{"text":"They","start":7991.018,"end":7991.131},{"text":"have","start":7992.062,"end":7992.271},{"text":"been","start":7992.287,"end":7992.592},{"text":"supporting","start":7992.961,"end":7993.491},{"text":"the","start":7993.491,"end":7993.571},{"text":"work","start":7993.571,"end":7993.764},{"text":"of","start":7993.764,"end":7993.844},{"text":"the","start":7993.844,"end":7993.924},{"text":"subcommittee","start":7993.924,"end":7994.631},{"text":"at","start":7994.631,"end":7994.727},{"text":"all","start":7994.727,"end":7994.904},{"text":"times,","start":7995.032,"end":7995.482},{"text":"and","start":7995.594,"end":7995.723},{"text":"we're","start":7995.739,"end":7995.835},{"text":"grateful","start":7995.835,"end":7996.156},{"text":"for","start":7996.156,"end":7996.301},{"text":"that.","start":7996.301,"end":7996.429}]},{"text":"The issue that this subcommittee is having to tackle is a problem that has been taking up space in the global agenda.","start":7997.12,"end":8010.234,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"The","start":7997.12,"end":7997.312},{"text":"issue","start":7997.682,"end":7998.003},{"text":"that","start":7998.003,"end":7998.228},{"text":"this","start":7998.26,"end":7998.42},{"text":"subcommittee","start":7998.42,"end":7999.207},{"text":"is","start":7999.432,"end":7999.576},{"text":"having","start":8000.572,"end":8000.765},{"text":"to","start":8000.797,"end":8000.909},{"text":"tackle","start":8001.038,"end":8001.585},{"text":"is","start":8001.922,"end":8002.067},{"text":"a","start":8002.485,"end":8002.581},{"text":"problem","start":8002.581,"end":8003.031},{"text":"that","start":8003.24,"end":8003.465},{"text":"has","start":8003.465,"end":8003.834},{"text":"been","start":8005.136,"end":8005.57},{"text":"taking","start":8005.795,"end":8006.31},{"text":"up","start":8006.422,"end":8007.017},{"text":"space","start":8008.061,"end":8008.785},{"text":"in","start":8008.993,"end":8009.058},{"text":"the","start":8009.331,"end":8009.46},{"text":"global","start":8009.46,"end":8009.734},{"text":"agenda.","start":8009.734,"end":8010.234}]},{"text":"There are high concentrations of wealth in the hands of fewer and fewer individuals, and this is a major problem.","start":8010.46,"end":8018.935,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"There","start":8010.46,"end":8010.638},{"text":"are","start":8010.783,"end":8010.864},{"text":"high","start":8010.864,"end":8011.058},{"text":"concentrations","start":8011.171,"end":8011.929},{"text":"of","start":8012.155,"end":8012.333},{"text":"wealth","start":8012.704,"end":8013.092},{"text":"in","start":8013.511,"end":8013.818},{"text":"the","start":8014.076,"end":8014.157},{"text":"hands","start":8014.157,"end":8014.706},{"text":"of","start":8015.206,"end":8015.432},{"text":"fewer","start":8015.626,"end":8015.997},{"text":"and","start":8016.014,"end":8016.143},{"text":"fewer","start":8016.175,"end":8016.611},{"text":"individuals,","start":8017.144,"end":8017.612},{"text":"and","start":8017.709,"end":8017.789},{"text":"this","start":8017.789,"end":8017.854},{"text":"is","start":8017.951,"end":8018.048},{"text":"a","start":8018.048,"end":8018.096},{"text":"major","start":8018.096,"end":8018.532},{"text":"problem.","start":8018.532,"end":8018.935}]},{"text":"And this has grown to such proportions that it has gone from being a concern, a merely academic concern, which is actually where this issue originated, but also there has been natural clamoring from civil society on this issue, but this has now reached more political proportions.","start":8019.565,"end":8044.545,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"And","start":8019.565,"end":8019.661},{"text":"this","start":8019.661,"end":8019.774},{"text":"has","start":8019.887,"end":8020.033},{"text":"grown","start":8020.468,"end":8020.92},{"text":"to","start":8020.952,"end":8021.049},{"text":"such","start":8021.049,"end":8021.308},{"text":"proportions","start":8021.42,"end":8022.211},{"text":"that","start":8024.083,"end":8024.245},{"text":"it","start":8024.245,"end":8024.358},{"text":"has","start":8024.358,"end":8024.471},{"text":"gone","start":8024.503,"end":8024.761},{"text":"from","start":8024.809,"end":8025.003},{"text":"being","start":8025.052,"end":8025.439},{"text":"a","start":8026.246,"end":8026.342},{"text":"concern,","start":8026.342,"end":8027.592},{"text":"a","start":8027.688,"end":8027.784},{"text":"merely","start":8027.784,"end":8028.073},{"text":"academic","start":8028.089,"end":8028.681},{"text":"concern,","start":8029.05,"end":8029.899},{"text":"which","start":8030.508,"end":8030.748},{"text":"is","start":8030.748,"end":8030.797},{"text":"actually","start":8030.893,"end":8031.117},{"text":"where","start":8031.213,"end":8031.389},{"text":"this","start":8031.454,"end":8031.582},{"text":"issue","start":8031.71,"end":8032.094},{"text":"originated,","start":8032.575,"end":8033.489},{"text":"but","start":8033.553,"end":8033.729},{"text":"also","start":8033.729,"end":8034.129},{"text":"there","start":8034.995,"end":8035.219},{"text":"has","start":8035.219,"end":8035.283},{"text":"been","start":8036.02,"end":8036.164},{"text":"natural","start":8036.357,"end":8036.757},{"text":"clamoring","start":8036.757,"end":8037.126},{"text":"from","start":8037.222,"end":8037.398},{"text":"civil","start":8037.414,"end":8037.719},{"text":"society","start":8037.719,"end":8038.408},{"text":"on","start":8038.504,"end":8040.587},{"text":"this","start":8040.587,"end":8040.715},{"text":"issue,","start":8040.843,"end":8041.052},{"text":"but","start":8041.084,"end":8041.244},{"text":"this","start":8041.244,"end":8041.372},{"text":"has","start":8041.468,"end":8041.612},{"text":"now","start":8041.644,"end":8041.725},{"text":"reached","start":8042.205,"end":8042.75},{"text":"more","start":8042.75,"end":8042.862},{"text":"political","start":8042.91,"end":8043.439},{"text":"proportions.","start":8043.968,"end":8044.545}]},{"text":"I recall President Lula at international organizations proposing solutions in this regard, and I think that it's a very good thing for this committee to address this issue and to try and draft a systemic and comprehensive response to address the different aspects that have to be taken into account with this topic.","start":8044.609,"end":8073.991,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"I","start":8044.609,"end":8044.753},{"text":"recall","start":8044.753,"end":8045.234},{"text":"President","start":8045.25,"end":8045.923},{"text":"Lula","start":8045.955,"end":8046.387},{"text":"at","start":8047.717,"end":8048.166},{"text":"international","start":8048.198,"end":8049.095},{"text":"organizations","start":8049.095,"end":8050.185},{"text":"proposing","start":8050.618,"end":8051.307},{"text":"solutions","start":8051.403,"end":8051.948},{"text":"in","start":8051.996,"end":8052.124},{"text":"this","start":8052.124,"end":8052.188},{"text":"regard,","start":8052.3,"end":8052.605},{"text":"and","start":8052.621,"end":8052.765},{"text":"I","start":8052.765,"end":8052.861},{"text":"think","start":8052.861,"end":8053.165},{"text":"that","start":8055.028,"end":8055.349},{"text":"it's","start":8056.457,"end":8056.569},{"text":"a","start":8056.569,"end":8056.585},{"text":"very","start":8056.634,"end":8056.81},{"text":"good","start":8056.858,"end":8057.003},{"text":"thing","start":8057.019,"end":8057.404},{"text":"for","start":8058.095,"end":8058.576},{"text":"this","start":8059.219,"end":8059.427},{"text":"committee","start":8059.427,"end":8059.893},{"text":"to","start":8059.925,"end":8060.15},{"text":"address","start":8060.15,"end":8060.567},{"text":"this","start":8060.567,"end":8060.696},{"text":"issue","start":8060.969,"end":8061.338},{"text":"and","start":8062.077,"end":8062.462},{"text":"to","start":8062.494,"end":8062.735},{"text":"try","start":8062.735,"end":8062.928},{"text":"and","start":8063.217,"end":8063.281},{"text":"draft","start":8063.361,"end":8063.923},{"text":"a","start":8064.003,"end":8064.052},{"text":"systemic","start":8064.276,"end":8065.561},{"text":"and","start":8065.689,"end":8065.77},{"text":"comprehensive","start":8065.85,"end":8066.797},{"text":"response","start":8066.813,"end":8067.584},{"text":"to","start":8067.777,"end":8068.018},{"text":"address","start":8068.114,"end":8068.692},{"text":"the","start":8069.302,"end":8069.511},{"text":"different","start":8069.944,"end":8070.362},{"text":"aspects","start":8070.362,"end":8070.779},{"text":"that","start":8070.779,"end":8070.924},{"text":"have","start":8070.924,"end":8071.084},{"text":"to","start":8071.084,"end":8071.181},{"text":"be","start":8071.181,"end":8071.309},{"text":"taken","start":8071.309,"end":8071.63},{"text":"into","start":8071.63,"end":8071.807},{"text":"account","start":8071.807,"end":8072.305},{"text":"with","start":8073.075,"end":8073.22},{"text":"this","start":8073.252,"end":8073.364},{"text":"topic.","start":8073.493,"end":8073.991}]},{"text":"Enrique emphasized the mobility of capital and capital assets, and Claudia is referring to mobility not of the capital but of the individuals themselves.","start":8074.697,"end":8086.559,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"Enrique","start":8074.697,"end":8075.131},{"text":"emphasized","start":8075.339,"end":8076.512},{"text":"the","start":8076.688,"end":8076.881},{"text":"mobility","start":8077.122,"end":8077.876},{"text":"of","start":8078.214,"end":8078.519},{"text":"capital","start":8079.224,"end":8079.774},{"text":"and","start":8079.774,"end":8079.871},{"text":"capital","start":8079.871,"end":8080.276},{"text":"assets,","start":8080.276,"end":8080.892},{"text":"and","start":8081.005,"end":8081.07},{"text":"Claudia","start":8081.086,"end":8081.523},{"text":"is","start":8081.588,"end":8081.669},{"text":"referring","start":8081.733,"end":8082.187},{"text":"to","start":8082.3,"end":8082.624},{"text":"mobility","start":8083.353,"end":8084.049},{"text":"not","start":8084.162,"end":8084.389},{"text":"of","start":8084.389,"end":8084.535},{"text":"the","start":8084.632,"end":8084.729},{"text":"capital","start":8084.729,"end":8085.296},{"text":"but","start":8085.296,"end":8085.458},{"text":"of","start":8085.458,"end":8085.538},{"text":"the","start":8085.538,"end":8085.636},{"text":"individuals","start":8085.636,"end":8086.316},{"text":"themselves.","start":8086.348,"end":8086.559}]},{"text":"And both of them are— both of these mobilities of the assets and of the individuals represent serious disadvantages for any tax policy that is going to try and tackle high concentrations of wealth.","start":8087.52,"end":8103.465,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."},{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"And","start":8087.52,"end":8087.6},{"text":"both","start":8087.6,"end":8087.761},{"text":"of","start":8087.889,"end":8088.002},{"text":"them","start":8088.034,"end":8088.146},{"text":"are—","start":8090.429,"end":8090.863},{"text":"both","start":8090.863,"end":8091.088},{"text":"of","start":8091.088,"end":8091.152},{"text":"these","start":8091.152,"end":8091.297},{"text":"mobilities","start":8091.554,"end":8092.422},{"text":"of","start":8093.081,"end":8093.355},{"text":"the","start":8093.355,"end":8093.467},{"text":"assets","start":8093.483,"end":8093.837},{"text":"and","start":8093.837,"end":8093.965},{"text":"of","start":8093.965,"end":8094.046},{"text":"the","start":8094.046,"end":8094.126},{"text":"individuals","start":8094.142,"end":8094.673},{"text":"represent","start":8094.721,"end":8095.348},{"text":"serious","start":8095.348,"end":8095.943},{"text":"disadvantages","start":8096.233,"end":8097.25},{"text":"for","start":8097.363,"end":8097.54},{"text":"any","start":8097.589,"end":8097.815},{"text":"tax","start":8100.107,"end":8100.43},{"text":"policy","start":8100.43,"end":8100.834},{"text":"that","start":8100.834,"end":8100.979},{"text":"is","start":8100.979,"end":8101.043},{"text":"going","start":8101.076,"end":8101.237},{"text":"to","start":8101.237,"end":8101.382},{"text":"try","start":8101.382,"end":8101.512},{"text":"and","start":8101.56,"end":8101.722},{"text":"tackle","start":8101.722,"end":8102.109},{"text":"high","start":8102.125,"end":8102.287},{"text":"concentrations","start":8102.287,"end":8103.094},{"text":"of","start":8103.094,"end":8103.191},{"text":"wealth.","start":8103.239,"end":8103.465}]},{"text":"And so for this reason, we should be very cautious in drafting these studies and in tackling these questions.","start":8103.562,"end":8117.383,"topics":[],"words":[{"text":"And","start":8103.562,"end":8103.643},{"text":"so","start":8103.643,"end":8103.885},{"text":"for","start":8104.224,"end":8104.369},{"text":"this","start":8104.369,"end":8104.611},{"text":"reason,","start":8104.611,"end":8105.031},{"text":"we","start":8107.039,"end":8107.297},{"text":"should","start":8107.588,"end":8107.894},{"text":"be","start":8107.991,"end":8108.169},{"text":"very","start":8108.169,"end":8108.33},{"text":"cautious","start":8108.411,"end":8109.072},{"text":"in","start":8110.25,"end":8110.476},{"text":"drafting","start":8111.541,"end":8115.01},{"text":"these","start":8115.01,"end":8115.155},{"text":"studies","start":8115.429,"end":8115.752},{"text":"and","start":8115.752,"end":8115.833},{"text":"in","start":8115.833,"end":8115.881},{"text":"tackling","start":8115.978,"end":8116.43},{"text":"these","start":8116.495,"end":8116.688},{"text":"questions.","start":8116.882,"end":8117.383}]},{"text":"In this regard, it's extremely salient that the link that has been pointed out between this subcommittee and the model that was referred to relating to Article 22.","start":8117.673,"end":8130.242,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"In","start":8117.673,"end":8117.722},{"text":"this","start":8117.754,"end":8117.819},{"text":"regard,","start":8117.932,"end":8118.497},{"text":"it's","start":8118.804,"end":8119.853},{"text":"extremely","start":8119.934,"end":8120.289},{"text":"salient","start":8120.289,"end":8121.178},{"text":"that","start":8122.954,"end":8123.164},{"text":"the","start":8123.164,"end":8123.245},{"text":"link","start":8123.245,"end":8123.487},{"text":"that","start":8123.487,"end":8123.584},{"text":"has","start":8123.584,"end":8123.664},{"text":"been","start":8123.664,"end":8123.826},{"text":"pointed","start":8123.826,"end":8124.294},{"text":"out","start":8124.294,"end":8124.44},{"text":"between","start":8124.44,"end":8124.715},{"text":"this","start":8124.715,"end":8124.845},{"text":"subcommittee","start":8124.942,"end":8125.671},{"text":"and","start":8125.752,"end":8126.19},{"text":"the","start":8126.239,"end":8126.433},{"text":"model","start":8127.049,"end":8127.47},{"text":"that","start":8127.47,"end":8127.6},{"text":"was","start":8127.632,"end":8127.762},{"text":"referred","start":8127.859,"end":8128.346},{"text":"to","start":8128.346,"end":8128.654},{"text":"relating","start":8128.767,"end":8129.221},{"text":"to","start":8129.253,"end":8129.367},{"text":"Article","start":8129.48,"end":8129.82},{"text":"22.","start":8129.82,"end":8130.242}]},{"text":"But it is also important to consider other articles as well.","start":8132.155,"end":8135.947,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"But","start":8132.155,"end":8132.331},{"text":"it","start":8132.331,"end":8132.572},{"text":"is","start":8133.055,"end":8133.488},{"text":"also","start":8133.537,"end":8133.762},{"text":"important","start":8133.762,"end":8134.276},{"text":"to","start":8134.308,"end":8134.372},{"text":"consider","start":8134.404,"end":8134.79},{"text":"other","start":8134.806,"end":8135.111},{"text":"articles","start":8135.111,"end":8135.497},{"text":"as","start":8135.625,"end":8135.706},{"text":"well.","start":8135.77,"end":8135.947}]},{"text":"For instance, one of the measures that can be taken to avoid this kind of avoidance might be some kind of exit tax that could lead us to other articles such as Article 13.","start":8136.027,"end":8155.859,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"For","start":8136.027,"end":8136.252},{"text":"instance,","start":8136.252,"end":8136.75},{"text":"one","start":8136.879,"end":8136.991},{"text":"of","start":8137.056,"end":8137.184},{"text":"the","start":8137.281,"end":8137.473},{"text":"measures","start":8138.743,"end":8139.193},{"text":"that","start":8140.494,"end":8140.832},{"text":"can","start":8140.993,"end":8141.283},{"text":"be","start":8141.315,"end":8141.476},{"text":"taken","start":8141.476,"end":8142.152},{"text":"to","start":8142.764,"end":8143.07},{"text":"avoid","start":8143.087,"end":8143.795},{"text":"this","start":8143.795,"end":8144.681},{"text":"kind","start":8144.681,"end":8144.89},{"text":"of","start":8144.923,"end":8144.971},{"text":"avoidance","start":8145.035,"end":8145.615},{"text":"might","start":8147.838,"end":8148.144},{"text":"be","start":8148.144,"end":8148.241},{"text":"some","start":8148.241,"end":8148.482},{"text":"kind","start":8148.482,"end":8148.724},{"text":"of","start":8148.724,"end":8148.82},{"text":"exit","start":8148.949,"end":8149.239},{"text":"tax","start":8149.287,"end":8150.302},{"text":"that","start":8151.317,"end":8151.494},{"text":"could","start":8152.267,"end":8152.412},{"text":"lead","start":8152.654,"end":8152.895},{"text":"us","start":8152.895,"end":8152.944},{"text":"to","start":8153.056,"end":8153.201},{"text":"other","start":8153.942,"end":8154.248},{"text":"articles","start":8154.442,"end":8154.893},{"text":"such","start":8154.925,"end":8155.086},{"text":"as","start":8155.086,"end":8155.166},{"text":"Article","start":8155.166,"end":8155.408},{"text":"13.","start":8155.408,"end":8155.859}]},{"text":"In any event, there are many possibilities and I think we should keep an open mind to draft and to consider a series of alternatives that will allow us to tackle this troubling issue.","start":8157.915,"end":8173.342,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"In","start":8157.915,"end":8157.963},{"text":"any","start":8158.011,"end":8158.139},{"text":"event,","start":8158.139,"end":8158.364},{"text":"there","start":8158.38,"end":8158.508},{"text":"are","start":8158.621,"end":8158.894},{"text":"many","start":8159.6,"end":8159.969},{"text":"possibilities","start":8160.001,"end":8160.611},{"text":"and","start":8160.644,"end":8160.708},{"text":"I","start":8160.708,"end":8160.724},{"text":"think","start":8160.724,"end":8160.884},{"text":"we","start":8160.884,"end":8160.965},{"text":"should","start":8160.965,"end":8161.109},{"text":"keep","start":8161.109,"end":8161.366},{"text":"an","start":8161.366,"end":8161.414},{"text":"open","start":8161.446,"end":8161.735},{"text":"mind","start":8161.831,"end":8162.859},{"text":"to","start":8163.613,"end":8163.902},{"text":"draft","start":8164.898,"end":8165.379},{"text":"and","start":8165.379,"end":8165.459},{"text":"to","start":8165.459,"end":8165.668},{"text":"consider","start":8165.684,"end":8166.342},{"text":"a","start":8166.583,"end":8166.599},{"text":"series","start":8166.599,"end":8167.354},{"text":"of","start":8167.45,"end":8167.611},{"text":"alternatives","start":8167.611,"end":8168.397},{"text":"that","start":8168.413,"end":8168.477},{"text":"will","start":8168.494,"end":8168.558},{"text":"allow","start":8168.59,"end":8168.863},{"text":"us","start":8168.975,"end":8169.152},{"text":"to","start":8169.152,"end":8169.248},{"text":"tackle","start":8169.633,"end":8170.227},{"text":"this","start":8170.275,"end":8170.548},{"text":"troubling","start":8171.704,"end":8172.089},{"text":"issue.","start":8172.94,"end":8173.342}]},{"text":"So let me just conclude by supporting this work plan that Jorge has put to us and I hope that we can support you in this.","start":8173.582,"end":8183.921,"topics":[],"words":[{"text":"So","start":8173.582,"end":8173.936},{"text":"let","start":8174.128,"end":8174.224},{"text":"me","start":8174.224,"end":8174.369},{"text":"just","start":8174.369,"end":8174.529},{"text":"conclude","start":8174.529,"end":8174.979},{"text":"by","start":8175.075,"end":8175.284},{"text":"supporting","start":8175.814,"end":8176.584},{"text":"this","start":8177.259,"end":8177.387},{"text":"work","start":8177.564,"end":8177.756},{"text":"plan","start":8177.804,"end":8178.109},{"text":"that","start":8178.141,"end":8178.398},{"text":"Jorge","start":8178.768,"end":8178.96},{"text":"has","start":8179.024,"end":8179.153},{"text":"put","start":8180.373,"end":8180.614},{"text":"to","start":8180.614,"end":8180.758},{"text":"us","start":8180.854,"end":8181.047},{"text":"and","start":8181.657,"end":8182.412},{"text":"I","start":8182.636,"end":8182.668},{"text":"hope","start":8182.717,"end":8183.038},{"text":"that","start":8183.198,"end":8183.327},{"text":"we","start":8183.343,"end":8183.439},{"text":"can","start":8183.439,"end":8183.551},{"text":"support","start":8183.583,"end":8183.808},{"text":"you","start":8183.808,"end":8183.84},{"text":"in","start":8183.84,"end":8183.872},{"text":"this.","start":8183.872,"end":8183.921}]}]},{"sentences":[{"text":"Thank you.","start":8183.985,"end":8184.097,"topics":[],"words":[{"text":"Thank","start":8183.985,"end":8184.065},{"text":"you.","start":8184.065,"end":8184.097}]}]},{"sentences":[{"text":"Thank you.","start":8184.338,"end":8188.512,"topics":[],"words":[{"text":"Thank","start":8184.338,"end":8188.334},{"text":"you.","start":8188.334,"end":8188.512}]}]}],"speaker":{"name":"Alvaro","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":58,"start":8188.915,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=8189","paragraphs":[{"sentences":[{"text":"Muhammad, please.","start":8188.915,"end":8189.607,"topics":[],"words":[{"text":"Muhammad,","start":8188.915,"end":8189.301},{"text":"please.","start":8189.382,"end":8189.607}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":59,"start":8192.75,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=8193","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":8192.75,"end":8193.281,"topics":[],"words":[{"text":"Thank","start":8192.75,"end":8192.878},{"text":"you,","start":8192.878,"end":8192.959},{"text":"Chair.","start":8193.007,"end":8193.281}]},{"text":"Let me start by joining my colleagues in thanking Jorge and his team for undertaking this important work.","start":8194.473,"end":8203.892,"topics":[],"words":[{"text":"Let","start":8194.473,"end":8194.635},{"text":"me","start":8194.635,"end":8194.796},{"text":"start","start":8194.796,"end":8195.134},{"text":"by","start":8195.198,"end":8195.311},{"text":"joining","start":8196.165,"end":8196.455},{"text":"my","start":8196.487,"end":8196.713},{"text":"colleagues","start":8197.035,"end":8197.422},{"text":"in","start":8197.518,"end":8197.583},{"text":"thanking","start":8197.696,"end":8198.147},{"text":"Jorge","start":8198.727,"end":8198.984},{"text":"and","start":8198.984,"end":8199.21},{"text":"his","start":8199.21,"end":8199.355},{"text":"team","start":8199.468,"end":8199.71},{"text":"for","start":8200.37,"end":8200.886},{"text":"undertaking","start":8201.789,"end":8202.339},{"text":"this","start":8202.776,"end":8203.019},{"text":"important","start":8203.019,"end":8203.585},{"text":"work.","start":8203.585,"end":8203.892}]},{"text":"I just wanted to express my support for the proposed work plan, especially the focus on developing practical guidance on the taxation of high net worth individuals.","start":8204.717,"end":8215.004,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"I","start":8204.717,"end":8204.782},{"text":"just","start":8204.782,"end":8204.96},{"text":"wanted","start":8204.96,"end":8205.267},{"text":"to","start":8205.267,"end":8205.332},{"text":"express","start":8205.348,"end":8205.85},{"text":"my","start":8205.85,"end":8206.028},{"text":"support","start":8206.028,"end":8206.561},{"text":"for","start":8206.561,"end":8206.739},{"text":"the","start":8206.739,"end":8206.998},{"text":"proposed","start":8207.225,"end":8207.678},{"text":"work","start":8207.71,"end":8207.953},{"text":"plan,","start":8208.034,"end":8208.244},{"text":"especially","start":8209.085,"end":8209.619},{"text":"the","start":8209.635,"end":8209.716},{"text":"focus","start":8209.732,"end":8210.169},{"text":"on","start":8210.444,"end":8210.492},{"text":"developing","start":8210.688,"end":8211.132},{"text":"practical","start":8211.28,"end":8211.723},{"text":"guidance","start":8211.773,"end":8212.233},{"text":"on","start":8212.512,"end":8212.578},{"text":"the","start":8212.594,"end":8212.676},{"text":"taxation","start":8212.676,"end":8213.219},{"text":"of","start":8213.334,"end":8213.465},{"text":"high","start":8213.639,"end":8213.831},{"text":"net","start":8213.831,"end":8213.96},{"text":"worth","start":8214.137,"end":8214.362},{"text":"individuals.","start":8214.474,"end":8215.004}]},{"text":"This is an area which is very important for developing countries, especially in the context of rising inequalities and need to strengthen domestic resource mobilization.","start":8216.001,"end":8229.868,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"This","start":8216.001,"end":8216.226},{"text":"is","start":8216.226,"end":8216.29},{"text":"an","start":8216.483,"end":8216.611},{"text":"area","start":8216.708,"end":8217.141},{"text":"which","start":8217.768,"end":8217.929},{"text":"is","start":8217.929,"end":8218.025},{"text":"very","start":8218.973,"end":8219.182},{"text":"important","start":8219.198,"end":8219.777},{"text":"for","start":8219.841,"end":8220.018},{"text":"developing","start":8220.018,"end":8220.468},{"text":"countries,","start":8220.564,"end":8221.03},{"text":"especially","start":8221.159,"end":8221.673},{"text":"in","start":8221.705,"end":8221.753},{"text":"the","start":8221.866,"end":8221.946},{"text":"context","start":8222.332,"end":8222.974},{"text":"of","start":8223.071,"end":8223.199},{"text":"rising","start":8224.099,"end":8224.405},{"text":"inequalities","start":8224.517,"end":8225.288},{"text":"and","start":8225.626,"end":8225.69},{"text":"need","start":8226.863,"end":8227.168},{"text":"to","start":8227.168,"end":8227.249},{"text":"strengthen","start":8227.249,"end":8227.779},{"text":"domestic","start":8228.052,"end":8228.55},{"text":"resource","start":8228.695,"end":8229.097},{"text":"mobilization.","start":8229.097,"end":8229.868}]},{"text":"From the perspective of Maldives, compliance level even in reporting the net wealth in the form of net wealth statement is also a challenge.","start":8230.848,"end":8240.319,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"From","start":8230.848,"end":8231.073},{"text":"the","start":8231.491,"end":8231.587},{"text":"perspective","start":8231.587,"end":8232.214},{"text":"of","start":8232.214,"end":8232.278},{"text":"Maldives,","start":8232.391,"end":8233.001},{"text":"compliance","start":8234.158,"end":8234.656},{"text":"level","start":8234.721,"end":8235.042},{"text":"even","start":8235.042,"end":8235.235},{"text":"in","start":8235.283,"end":8235.331},{"text":"reporting","start":8235.444,"end":8236.054},{"text":"the","start":8236.392,"end":8236.424},{"text":"net","start":8236.424,"end":8236.713},{"text":"wealth","start":8236.713,"end":8237.019},{"text":"in","start":8237.276,"end":8237.34},{"text":"the","start":8237.372,"end":8237.452},{"text":"form","start":8237.452,"end":8237.709},{"text":"of","start":8237.709,"end":8237.822},{"text":"net","start":8237.918,"end":8238.175},{"text":"wealth","start":8238.175,"end":8238.352},{"text":"statement","start":8238.352,"end":8239.107},{"text":"is","start":8239.204,"end":8239.268},{"text":"also","start":8239.382,"end":8239.705},{"text":"a","start":8239.705,"end":8239.85},{"text":"challenge.","start":8239.85,"end":8240.319}]},{"text":"Perhaps I think we can explore addressing the compliance issues of high net worth or high net wealth individuals from a perspective of a cooperative compliance program.","start":8241.32,"end":8253.905,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"Perhaps","start":8241.32,"end":8241.708},{"text":"I","start":8241.708,"end":8241.804},{"text":"think","start":8241.804,"end":8242.047},{"text":"we","start":8242.047,"end":8242.273},{"text":"can","start":8242.273,"end":8242.434},{"text":"explore","start":8242.467,"end":8243.177},{"text":"addressing","start":8243.177,"end":8243.63},{"text":"the","start":8244.066,"end":8244.162},{"text":"compliance","start":8244.227,"end":8244.889},{"text":"issues","start":8244.889,"end":8245.245},{"text":"of","start":8245.422,"end":8245.487},{"text":"high","start":8246.004,"end":8246.181},{"text":"net","start":8246.181,"end":8246.504},{"text":"worth","start":8246.795,"end":8247.054},{"text":"or","start":8247.118,"end":8247.199},{"text":"high","start":8247.199,"end":8247.377},{"text":"net","start":8247.377,"end":8247.554},{"text":"wealth","start":8247.603,"end":8247.877},{"text":"individuals","start":8247.91,"end":8248.474},{"text":"from","start":8250.827,"end":8250.956},{"text":"a","start":8251.004,"end":8251.085},{"text":"perspective","start":8251.085,"end":8251.665},{"text":"of","start":8251.713,"end":8251.826},{"text":"a","start":8252.197,"end":8252.293},{"text":"cooperative","start":8252.293,"end":8252.906},{"text":"compliance","start":8252.938,"end":8253.502},{"text":"program.","start":8253.502,"end":8253.905}]},{"text":"I'm looking forward to the outcome of this committee's work on this important issue.","start":8255.882,"end":8261.919,"topics":[],"words":[{"text":"I'm","start":8255.882,"end":8255.979},{"text":"looking","start":8256.092,"end":8256.317},{"text":"forward","start":8256.365,"end":8256.88},{"text":"to","start":8256.913,"end":8256.993},{"text":"the","start":8257.959,"end":8258.088},{"text":"outcome","start":8258.12,"end":8258.474},{"text":"of","start":8258.523,"end":8258.7},{"text":"this","start":8259.231,"end":8259.392},{"text":"committee's","start":8259.73,"end":8260.213},{"text":"work","start":8260.213,"end":8260.535},{"text":"on","start":8260.535,"end":8260.615},{"text":"this","start":8260.615,"end":8260.889},{"text":"important","start":8261.098,"end":8261.662},{"text":"issue.","start":8261.662,"end":8261.919}]}]},{"sentences":[{"text":"Thank you.","start":8262.225,"end":8262.563,"topics":[],"words":[{"text":"Thank","start":8262.225,"end":8262.451},{"text":"you.","start":8262.451,"end":8262.563}]}]}],"speaker":{"name":"Muhammad","affiliation":"MDV","affiliation_full":"Maldives","group":null,"function":"Committee member"}},{"statement_number":60,"start":8262.853,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=8263","paragraphs":[{"sentences":[{"text":"Thank you.","start":8262.853,"end":8263.771,"topics":[],"words":[{"text":"Thank","start":8262.853,"end":8263.739},{"text":"you.","start":8263.739,"end":8263.771}]}]},{"sentences":[{"text":"Thank you.","start":8264.879,"end":8265.331,"topics":[],"words":[{"text":"Thank","start":8264.879,"end":8265.218},{"text":"you.","start":8265.218,"end":8265.331}]},{"text":"Alexander, please.","start":8265.621,"end":8266.655,"topics":[],"words":[{"text":"Alexander,","start":8265.621,"end":8266.429},{"text":"please.","start":8266.445,"end":8266.655}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":61,"start":8270.094,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=8271","paragraphs":[{"sentences":[{"text":"Thank you, Madame Cotier.","start":8270.094,"end":8271.305,"topics":[],"words":[{"text":"Thank","start":8270.094,"end":8270.352},{"text":"you,","start":8270.401,"end":8270.481},{"text":"Madame","start":8270.497,"end":8270.772},{"text":"Cotier.","start":8270.869,"end":8271.305}]}]},{"sentences":[{"text":"First of all, I would like, as my colleagues, support the work of this subgroup, and thank you very much, Jorge and Ilke, for that work has been done so far.","start":8272.739,"end":8286.632,"topics":[],"words":[{"text":"First","start":8272.739,"end":8273.015},{"text":"of","start":8273.015,"end":8273.097},{"text":"all,","start":8273.097,"end":8273.145},{"text":"I","start":8273.259,"end":8273.292},{"text":"would","start":8273.341,"end":8273.569},{"text":"like,","start":8273.569,"end":8273.813},{"text":"as","start":8274.399,"end":8274.448},{"text":"my","start":8274.643,"end":8274.724},{"text":"colleagues,","start":8274.887,"end":8275.262},{"text":"support","start":8277.839,"end":8278.208},{"text":"the","start":8278.578,"end":8278.723},{"text":"work","start":8278.739,"end":8278.932},{"text":"of","start":8279.221,"end":8279.285},{"text":"this","start":8279.478,"end":8279.607},{"text":"subgroup,","start":8279.751,"end":8280.266},{"text":"and","start":8280.523,"end":8280.651},{"text":"thank","start":8280.828,"end":8281.005},{"text":"you","start":8281.005,"end":8281.085},{"text":"very","start":8281.085,"end":8281.214},{"text":"much,","start":8281.23,"end":8281.407},{"text":"Jorge","start":8282.355,"end":8282.918},{"text":"and","start":8283.014,"end":8283.4},{"text":"Ilke,","start":8283.979,"end":8284.316},{"text":"for","start":8284.445,"end":8284.734},{"text":"that","start":8284.863,"end":8285.104},{"text":"work","start":8285.329,"end":8285.49},{"text":"has","start":8285.57,"end":8285.715},{"text":"been","start":8285.747,"end":8285.876},{"text":"done","start":8285.972,"end":8286.101},{"text":"so","start":8286.165,"end":8286.519},{"text":"far.","start":8286.519,"end":8286.632}]},{"text":"My observation will be very short because what I wanted to say is already— was mentioned by Enrique, because the key element in that process is the exchange of information, effective and efficient exchange of information.","start":8287.684,"end":8305.842,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"My","start":8287.684,"end":8287.846},{"text":"observation","start":8287.927,"end":8288.461},{"text":"will","start":8288.574,"end":8288.817},{"text":"be","start":8288.817,"end":8289.011},{"text":"very","start":8289.06,"end":8289.303},{"text":"short","start":8289.303,"end":8289.61},{"text":"because","start":8289.61,"end":8289.918},{"text":"what","start":8290.952,"end":8291.129},{"text":"I","start":8291.178,"end":8291.226},{"text":"wanted","start":8291.339,"end":8291.646},{"text":"to","start":8291.679,"end":8291.808},{"text":"say","start":8291.824,"end":8292.098},{"text":"is","start":8292.809,"end":8292.954},{"text":"already—","start":8292.954,"end":8293.423},{"text":"was","start":8294.101,"end":8294.214},{"text":"mentioned","start":8294.327,"end":8294.666},{"text":"by","start":8294.731,"end":8294.779},{"text":"Enrique,","start":8294.908,"end":8295.393},{"text":"because","start":8295.538,"end":8295.845},{"text":"the","start":8296.055,"end":8296.265},{"text":"key","start":8296.362,"end":8296.669},{"text":"element","start":8296.911,"end":8297.573},{"text":"in","start":8297.638,"end":8297.783},{"text":"that","start":8298.058,"end":8298.316},{"text":"process","start":8299.937,"end":8300.519},{"text":"is","start":8300.6,"end":8300.729},{"text":"the","start":8300.762,"end":8301.004},{"text":"exchange","start":8301.021,"end":8301.571},{"text":"of","start":8301.571,"end":8301.7},{"text":"information,","start":8301.894,"end":8302.509},{"text":"effective","start":8303.173,"end":8303.804},{"text":"and","start":8303.901,"end":8304.095},{"text":"efficient","start":8304.095,"end":8304.645},{"text":"exchange","start":8304.645,"end":8305.05},{"text":"of","start":8305.05,"end":8305.179},{"text":"information.","start":8305.228,"end":8305.842}]},{"text":"That's why I think that we need to think about that issue and to provide certain guidance in the deliverable which you will be working on.","start":8306.668,"end":8324.28,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"That's","start":8306.668,"end":8306.91},{"text":"why","start":8306.91,"end":8307.104},{"text":"I","start":8307.557,"end":8307.574},{"text":"think","start":8308.852,"end":8309.174},{"text":"that","start":8309.174,"end":8309.577},{"text":"we","start":8311.012,"end":8311.093},{"text":"need","start":8311.093,"end":8312.641},{"text":"to","start":8312.641,"end":8313.125},{"text":"think","start":8313.125,"end":8313.463},{"text":"about","start":8313.463,"end":8313.657},{"text":"that","start":8313.85,"end":8314.108},{"text":"issue","start":8314.108,"end":8314.592},{"text":"and","start":8314.721,"end":8315.817},{"text":"to","start":8316.091,"end":8316.236},{"text":"provide","start":8316.269,"end":8316.688},{"text":"certain","start":8317.981,"end":8318.415},{"text":"guidance","start":8319.01,"end":8319.428},{"text":"in","start":8320.617,"end":8320.665},{"text":"the","start":8320.697,"end":8320.858},{"text":"deliverable","start":8320.858,"end":8321.404},{"text":"which","start":8321.725,"end":8321.87},{"text":"you","start":8323.107,"end":8323.203},{"text":"will","start":8323.268,"end":8323.396},{"text":"be","start":8323.509,"end":8323.605},{"text":"working","start":8323.75,"end":8324.007},{"text":"on.","start":8324.151,"end":8324.28}]},{"text":"And the second issue, in conjunction with the exchange of information, the issue related to the confidentiality.","start":8325.18,"end":8330.888,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"And","start":8325.18,"end":8325.276},{"text":"the","start":8325.276,"end":8325.373},{"text":"second","start":8325.373,"end":8325.774},{"text":"issue,","start":8325.774,"end":8326.08},{"text":"in","start":8326.16,"end":8326.289},{"text":"conjunction","start":8326.289,"end":8326.821},{"text":"with","start":8326.869,"end":8327.015},{"text":"the","start":8327.047,"end":8327.273},{"text":"exchange","start":8327.354,"end":8327.709},{"text":"of","start":8327.709,"end":8327.87},{"text":"information,","start":8327.918,"end":8328.467},{"text":"the","start":8329,"end":8329.129},{"text":"issue","start":8329.161,"end":8329.371},{"text":"related","start":8329.387,"end":8329.839},{"text":"to","start":8329.871,"end":8330},{"text":"the","start":8330.016,"end":8330.194},{"text":"confidentiality.","start":8330.194,"end":8330.888}]},{"text":"So, I think that both of them needs to be considered very carefully.","start":8332.749,"end":8339.265,"topics":[],"words":[{"text":"So,","start":8332.749,"end":8333.024},{"text":"I","start":8333.818,"end":8333.916},{"text":"think","start":8333.916,"end":8334.24},{"text":"that","start":8334.24,"end":8334.726},{"text":"both","start":8335.05,"end":8335.294},{"text":"of","start":8335.375,"end":8335.472},{"text":"them","start":8335.602,"end":8335.877},{"text":"needs","start":8336.347,"end":8336.558},{"text":"to","start":8336.671,"end":8337.612},{"text":"be","start":8337.725,"end":8337.806},{"text":"considered","start":8337.806,"end":8338.455},{"text":"very","start":8338.455,"end":8338.698},{"text":"carefully.","start":8338.779,"end":8339.265}]}]}],"speaker":{"name":"Alexander","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":62,"start":8339.427,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=8340","paragraphs":[{"sentences":[{"text":"Thank you very much.","start":8339.427,"end":8340.076,"topics":[],"words":[{"text":"Thank","start":8339.427,"end":8339.606},{"text":"you","start":8339.654,"end":8339.687},{"text":"very","start":8339.687,"end":8339.849},{"text":"much.","start":8339.849,"end":8340.076}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":63,"start":8341.994,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=8342","paragraphs":[{"sentences":[{"text":"Thank you.","start":8341.994,"end":8342.552,"topics":[],"words":[{"text":"Thank","start":8341.994,"end":8342.444},{"text":"you.","start":8342.444,"end":8342.552}]}]}],"speaker":{"name":"Alexander","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":64,"start":8343.263,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=8344","paragraphs":[{"sentences":[{"text":"Angie, please.","start":8343.263,"end":8343.793,"topics":[],"words":[{"text":"Angie,","start":8343.263,"end":8343.552},{"text":"please.","start":8343.648,"end":8343.793}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":65,"start":8344.531,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=8345","paragraphs":[{"sentences":[{"text":"Thank you, co-chair, and of course I also want to commend you, Jorge, and the Secretariat for the work already done.","start":8344.531,"end":8351.901,"topics":[],"words":[{"text":"Thank","start":8344.531,"end":8345.816},{"text":"you,","start":8345.816,"end":8345.976},{"text":"co-chair,","start":8345.992,"end":8346.619},{"text":"and","start":8346.779,"end":8347.165},{"text":"of","start":8347.293,"end":8347.373},{"text":"course","start":8347.518,"end":8347.726},{"text":"I","start":8347.839,"end":8347.983},{"text":"also","start":8348.064,"end":8348.305},{"text":"want","start":8348.305,"end":8348.401},{"text":"to","start":8348.401,"end":8348.497},{"text":"commend","start":8348.561,"end":8349.027},{"text":"you,","start":8349.027,"end":8349.091},{"text":"Jorge,","start":8349.204,"end":8349.669},{"text":"and","start":8349.685,"end":8349.766},{"text":"the","start":8349.766,"end":8349.846},{"text":"Secretariat","start":8349.846,"end":8350.649},{"text":"for","start":8350.649,"end":8350.809},{"text":"the","start":8350.809,"end":8350.97},{"text":"work","start":8350.97,"end":8351.291},{"text":"already","start":8351.291,"end":8351.612},{"text":"done.","start":8351.676,"end":8351.901}]},{"text":"Coming back also to what Enrique and Claudia touched upon, I think it is good to also look into anti-avoidance measures concerning these high net worth individuals and into exit taxes.","start":8352.881,"end":8366.111,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."},{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"Coming","start":8352.881,"end":8353.105},{"text":"back","start":8353.218,"end":8353.394},{"text":"also","start":8353.443,"end":8353.7},{"text":"to","start":8353.7,"end":8353.796},{"text":"what","start":8353.844,"end":8354.085},{"text":"Enrique","start":8354.101,"end":8354.486},{"text":"and","start":8354.486,"end":8354.711},{"text":"Claudia","start":8354.727,"end":8355.209},{"text":"touched","start":8355.209,"end":8355.546},{"text":"upon,","start":8355.546,"end":8355.915},{"text":"I","start":8356.188,"end":8356.365},{"text":"think","start":8356.413,"end":8356.67},{"text":"it","start":8356.67,"end":8356.75},{"text":"is","start":8356.75,"end":8356.798},{"text":"good","start":8356.991,"end":8357.216},{"text":"to","start":8357.216,"end":8357.393},{"text":"also","start":8357.393,"end":8357.666},{"text":"look","start":8357.794,"end":8358.115},{"text":"into","start":8358.115,"end":8358.452},{"text":"anti-avoidance","start":8359.624,"end":8360.604},{"text":"measures","start":8360.604,"end":8361.134},{"text":"concerning","start":8361.808,"end":8362.338},{"text":"these","start":8362.37,"end":8362.579},{"text":"high","start":8362.627,"end":8362.723},{"text":"net","start":8363.077,"end":8363.317},{"text":"worth","start":8363.317,"end":8363.494},{"text":"individuals","start":8363.494,"end":8364.185},{"text":"and","start":8364.441,"end":8364.779},{"text":"into","start":8364.779,"end":8365.052},{"text":"exit","start":8365.244,"end":8365.581},{"text":"taxes.","start":8365.581,"end":8366.111}]},{"text":"Of course, knowing that The measures around high net worth individuals are most of the time domestic policy, so taking that into account also.","start":8366.882,"end":8375.916,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"Of","start":8366.882,"end":8366.994},{"text":"course,","start":8367.091,"end":8367.412},{"text":"knowing","start":8367.428,"end":8367.717},{"text":"that","start":8367.749,"end":8368.44},{"text":"The","start":8368.792,"end":8368.969},{"text":"measures","start":8368.969,"end":8369.402},{"text":"around","start":8369.45,"end":8369.883},{"text":"high","start":8369.899,"end":8370.012},{"text":"net","start":8370.012,"end":8370.236},{"text":"worth","start":8370.236,"end":8370.413},{"text":"individuals","start":8370.413,"end":8371.087},{"text":"are","start":8371.343,"end":8371.392},{"text":"most","start":8371.745,"end":8371.937},{"text":"of","start":8371.937,"end":8372.017},{"text":"the","start":8372.017,"end":8372.162},{"text":"time","start":8372.162,"end":8372.45},{"text":"domestic","start":8372.627,"end":8373.205},{"text":"policy,","start":8373.205,"end":8373.654},{"text":"so","start":8373.702,"end":8374.023},{"text":"taking","start":8374.087,"end":8374.376},{"text":"that","start":8374.408,"end":8374.632},{"text":"into","start":8374.632,"end":8374.841},{"text":"account","start":8374.889,"end":8375.354},{"text":"also.","start":8375.435,"end":8375.916}]},{"text":"And the definition of high net worth individuals, it's also noted in the work plan, that is something that should reflect countries' realities and wealth concentration profiles, so it's not one fits all for sure.","start":8376.718,"end":8388.799,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"And","start":8376.718,"end":8376.782},{"text":"the","start":8377.296,"end":8377.376},{"text":"definition","start":8377.376,"end":8378.05},{"text":"of","start":8378.098,"end":8378.162},{"text":"high","start":8378.178,"end":8378.355},{"text":"net","start":8378.355,"end":8378.643},{"text":"worth","start":8378.643,"end":8378.868},{"text":"individuals,","start":8378.9,"end":8379.59},{"text":"it's","start":8379.686,"end":8379.799},{"text":"also","start":8379.863,"end":8380.184},{"text":"noted","start":8380.184,"end":8380.585},{"text":"in","start":8380.585,"end":8380.633},{"text":"the","start":8380.665,"end":8380.745},{"text":"work","start":8380.809,"end":8381.05},{"text":"plan,","start":8381.066,"end":8381.355},{"text":"that","start":8381.932,"end":8382.045},{"text":"is","start":8382.045,"end":8382.157},{"text":"something","start":8382.189,"end":8382.719},{"text":"that","start":8382.831,"end":8382.991},{"text":"should","start":8382.991,"end":8383.168},{"text":"reflect","start":8383.232,"end":8383.697},{"text":"countries'","start":8383.697,"end":8384.082},{"text":"realities","start":8384.114,"end":8384.724},{"text":"and","start":8384.836,"end":8384.901},{"text":"wealth","start":8384.981,"end":8385.205},{"text":"concentration","start":8385.237,"end":8385.927},{"text":"profiles,","start":8386.04,"end":8386.649},{"text":"so","start":8386.746,"end":8386.922},{"text":"it's","start":8386.922,"end":8387.163},{"text":"not","start":8387.163,"end":8387.5},{"text":"one","start":8387.548,"end":8387.692},{"text":"fits","start":8387.788,"end":8388.19},{"text":"all","start":8388.19,"end":8388.238},{"text":"for","start":8388.366,"end":8388.526},{"text":"sure.","start":8388.526,"end":8388.799}]},{"text":"And that is always a difficult issue, as we've seen in other fora, defining what is the high net worth individual.","start":8389.97,"end":8396.536,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"And","start":8389.97,"end":8390.035},{"text":"that","start":8390.115,"end":8390.275},{"text":"is","start":8390.275,"end":8390.339},{"text":"always","start":8390.436,"end":8390.724},{"text":"a","start":8390.789,"end":8390.917},{"text":"difficult","start":8390.917,"end":8391.382},{"text":"issue,","start":8391.43,"end":8391.751},{"text":"as","start":8392.2,"end":8392.265},{"text":"we've","start":8392.297,"end":8392.393},{"text":"seen","start":8392.393,"end":8392.698},{"text":"in","start":8392.698,"end":8392.746},{"text":"other","start":8392.922,"end":8393.163},{"text":"fora,","start":8393.163,"end":8393.885},{"text":"defining","start":8394.03,"end":8394.364},{"text":"what","start":8394.815,"end":8394.982},{"text":"is","start":8394.982,"end":8395.116},{"text":"the","start":8395.149,"end":8395.233},{"text":"high","start":8395.299,"end":8395.35},{"text":"net","start":8395.55,"end":8395.801},{"text":"worth","start":8395.801,"end":8396.001},{"text":"individual.","start":8396.001,"end":8396.536}]},{"text":"On something else that I thought would also, would have been worth already mentioning maybe in the work plan, but you touched upon it during your introduction, Jorge, is the fact of dedicated high net worth individual units within the tax administration.","start":8400.11,"end":8413.42,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"On","start":8400.11,"end":8400.19},{"text":"something","start":8400.223,"end":8400.579},{"text":"else","start":8400.692,"end":8400.838},{"text":"that","start":8400.87,"end":8401.016},{"text":"I","start":8401.016,"end":8401.178},{"text":"thought","start":8401.178,"end":8401.453},{"text":"would","start":8401.501,"end":8401.663},{"text":"also,","start":8401.663,"end":8402.1},{"text":"would","start":8402.246,"end":8402.391},{"text":"have","start":8402.391,"end":8402.553},{"text":"been","start":8402.553,"end":8402.618},{"text":"worth","start":8403.136,"end":8403.33},{"text":"already","start":8403.443,"end":8403.718},{"text":"mentioning","start":8403.718,"end":8404.155},{"text":"maybe","start":8404.187,"end":8404.43},{"text":"in","start":8404.43,"end":8404.479},{"text":"the","start":8404.511,"end":8404.592},{"text":"work","start":8404.592,"end":8404.818},{"text":"plan,","start":8404.818,"end":8404.916},{"text":"but","start":8404.98,"end":8405.094},{"text":"you","start":8405.094,"end":8405.239},{"text":"touched","start":8405.239,"end":8405.579},{"text":"upon","start":8405.579,"end":8405.903},{"text":"it","start":8405.903,"end":8406.145},{"text":"during","start":8406.776,"end":8407.068},{"text":"your","start":8407.181,"end":8407.294},{"text":"introduction,","start":8407.343,"end":8407.99},{"text":"Jorge,","start":8408.055,"end":8408.459},{"text":"is","start":8408.815,"end":8408.929},{"text":"the","start":8408.945,"end":8408.993},{"text":"fact","start":8409.01,"end":8409.365},{"text":"of","start":8409.43,"end":8409.575},{"text":"dedicated","start":8409.591,"end":8410.173},{"text":"high","start":8410.173,"end":8410.27},{"text":"net","start":8410.334,"end":8410.576},{"text":"worth","start":8410.576,"end":8410.754},{"text":"individual","start":8410.9,"end":8411.53},{"text":"units","start":8411.53,"end":8411.95},{"text":"within","start":8411.95,"end":8412.192},{"text":"the","start":8412.192,"end":8412.273},{"text":"tax","start":8412.353,"end":8412.612},{"text":"administration.","start":8412.612,"end":8413.42}]},{"text":"It has been proven that that can help to improve compliance and administration, but of course, there has to be enough capacity within the tax administration to have these units.","start":8413.888,"end":8424.333,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"It","start":8413.888,"end":8413.969},{"text":"has","start":8413.969,"end":8414.195},{"text":"been","start":8414.195,"end":8414.26},{"text":"proven","start":8414.373,"end":8414.776},{"text":"that","start":8414.776,"end":8415.019},{"text":"that","start":8415.342,"end":8415.552},{"text":"can","start":8415.584,"end":8415.762},{"text":"help","start":8415.81,"end":8416.069},{"text":"to","start":8416.133,"end":8416.23},{"text":"improve","start":8416.23,"end":8416.602},{"text":"compliance","start":8416.634,"end":8417.555},{"text":"and","start":8418.106,"end":8418.225},{"text":"administration,","start":8418.276,"end":8419.177},{"text":"but","start":8419.313,"end":8419.5},{"text":"of","start":8419.592,"end":8419.721},{"text":"course,","start":8419.753,"end":8419.963},{"text":"there","start":8420.011,"end":8420.156},{"text":"has","start":8420.156,"end":8420.285},{"text":"to","start":8420.334,"end":8420.479},{"text":"be","start":8420.479,"end":8420.624},{"text":"enough","start":8420.624,"end":8420.882},{"text":"capacity","start":8420.946,"end":8421.656},{"text":"within","start":8421.769,"end":8422.059},{"text":"the","start":8422.091,"end":8422.252},{"text":"tax","start":8422.252,"end":8422.51},{"text":"administration","start":8422.51,"end":8423.22},{"text":"to","start":8423.22,"end":8423.333},{"text":"have","start":8423.381,"end":8423.591},{"text":"these","start":8423.688,"end":8423.833},{"text":"units.","start":8423.929,"end":8424.333}]},{"text":"So, and then we come back to an issue that we will have later today on the capacity building, which remains also, of course, very important.","start":8424.542,"end":8433.145,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"So,","start":8424.542,"end":8424.671},{"text":"and","start":8426.693,"end":8426.757},{"text":"then","start":8426.838,"end":8426.934},{"text":"we","start":8426.934,"end":8427.015},{"text":"come","start":8427.095,"end":8427.256},{"text":"back","start":8427.256,"end":8427.433},{"text":"to","start":8427.498,"end":8427.626},{"text":"an","start":8427.658,"end":8427.739},{"text":"issue","start":8427.739,"end":8427.964},{"text":"that","start":8427.964,"end":8428.125},{"text":"we","start":8428.125,"end":8428.222},{"text":"will","start":8428.222,"end":8428.318},{"text":"have","start":8428.366,"end":8428.511},{"text":"later","start":8428.543,"end":8429.026},{"text":"today","start":8429.026,"end":8429.268},{"text":"on","start":8429.509,"end":8429.557},{"text":"the","start":8429.589,"end":8429.734},{"text":"capacity","start":8429.734,"end":8430.233},{"text":"building,","start":8430.233,"end":8430.523},{"text":"which","start":8430.555,"end":8430.684},{"text":"remains","start":8430.78,"end":8431.086},{"text":"also,","start":8431.118,"end":8431.569},{"text":"of","start":8431.842,"end":8431.939},{"text":"course,","start":8431.987,"end":8432.228},{"text":"very","start":8432.244,"end":8432.454},{"text":"important.","start":8432.486,"end":8433.145}]}]}],"speaker":{"name":"Angie","affiliation":null,"affiliation_full":null,"group":null,"function":"Committee member"}},{"statement_number":66,"start":8433.29,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=8434","paragraphs":[{"sentences":[{"text":"Thank you.","start":8433.29,"end":8433.629,"topics":[],"words":[{"text":"Thank","start":8433.29,"end":8433.532},{"text":"you.","start":8433.532,"end":8433.629}]},{"text":"Thank you.","start":8436.286,"end":8437.356,"topics":[],"words":[{"text":"Thank","start":8436.286,"end":8437.258},{"text":"you.","start":8437.258,"end":8437.356}]},{"text":"We move to civil society, which I believe is ICrit.","start":8437.89,"end":8441.147,"topics":[],"words":[{"text":"We","start":8437.89,"end":8437.987},{"text":"move","start":8437.987,"end":8438.311},{"text":"to","start":8438.311,"end":8438.571},{"text":"civil","start":8438.652,"end":8439.024},{"text":"society,","start":8439.041,"end":8439.624},{"text":"which","start":8439.672,"end":8439.851},{"text":"I","start":8439.851,"end":8439.997},{"text":"believe","start":8439.997,"end":8440.256},{"text":"is","start":8440.256,"end":8440.304},{"text":"ICrit.","start":8440.904,"end":8441.147}]},{"text":"Go ahead.","start":8441.471,"end":8441.685,"topics":[],"words":[{"text":"Go","start":8441.471,"end":8441.52},{"text":"ahead.","start":8441.52,"end":8441.685}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":67,"start":8443.704,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=8444","paragraphs":[{"sentences":[{"text":"Thank you very much.","start":8443.704,"end":8444.498,"topics":[],"words":[{"text":"Thank","start":8443.704,"end":8443.936},{"text":"you","start":8443.936,"end":8444.019},{"text":"very","start":8444.019,"end":8444.201},{"text":"much.","start":8444.201,"end":8444.498}]},{"text":"Yes, we also applaud this subcommittee and the work stream that it has suggested.","start":8446.76,"end":8455.056,"topics":[],"words":[{"text":"Yes,","start":8446.76,"end":8447.406},{"text":"we","start":8447.924,"end":8448.118},{"text":"also","start":8448.636,"end":8449.121},{"text":"applaud","start":8449.218,"end":8449.816},{"text":"this","start":8451.886,"end":8452.242},{"text":"subcommittee","start":8452.614,"end":8453.261},{"text":"and","start":8453.326,"end":8453.487},{"text":"the","start":8453.487,"end":8453.552},{"text":"work","start":8453.568,"end":8453.762},{"text":"stream","start":8453.762,"end":8454.005},{"text":"that","start":8454.069,"end":8454.231},{"text":"it","start":8454.231,"end":8454.312},{"text":"has","start":8454.312,"end":8454.393},{"text":"suggested.","start":8454.393,"end":8455.056}]},{"text":"And just to highlight a few things, there's a number of countries that today have citizenship by investment programs and other related tax holidays for high-net-worth individuals that, when we speak about the mobility of these individuals.","start":8455.104,"end":8476.48,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."},{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"And","start":8455.104,"end":8455.266},{"text":"just","start":8455.266,"end":8455.46},{"text":"to","start":8455.525,"end":8455.719},{"text":"highlight","start":8455.832,"end":8456.495},{"text":"a","start":8456.495,"end":8456.512},{"text":"few","start":8456.512,"end":8456.951},{"text":"things,","start":8457.933,"end":8458.136},{"text":"there's","start":8459.532,"end":8459.854},{"text":"a","start":8459.854,"end":8459.87},{"text":"number","start":8459.87,"end":8460.177},{"text":"of","start":8460.177,"end":8460.306},{"text":"countries","start":8460.338,"end":8460.709},{"text":"that","start":8460.805,"end":8460.983},{"text":"today","start":8460.983,"end":8461.176},{"text":"have","start":8461.289,"end":8461.595},{"text":"citizenship","start":8461.886,"end":8463.014},{"text":"by","start":8463.063,"end":8463.24},{"text":"investment","start":8463.24,"end":8463.788},{"text":"programs","start":8463.788,"end":8464.336},{"text":"and","start":8464.368,"end":8464.514},{"text":"other","start":8464.514,"end":8464.772},{"text":"related","start":8464.772,"end":8465.416},{"text":"tax","start":8465.981,"end":8466.303},{"text":"holidays","start":8466.303,"end":8466.755},{"text":"for","start":8466.932,"end":8467.319},{"text":"high-net-worth","start":8467.432,"end":8468.129},{"text":"individuals","start":8468.242,"end":8468.94},{"text":"that,","start":8469.134,"end":8469.539},{"text":"when","start":8470.593,"end":8470.723},{"text":"we","start":8470.82,"end":8470.917},{"text":"speak","start":8470.917,"end":8471.306},{"text":"about","start":8471.468,"end":8471.89},{"text":"the","start":8471.89,"end":8471.971},{"text":"mobility","start":8472.078,"end":8473.486},{"text":"of","start":8475.396,"end":8475.509},{"text":"these","start":8475.542,"end":8475.671},{"text":"individuals.","start":8475.784,"end":8476.48}]},{"text":"I think that's an aspect that needs some consideration because it's not— there are several studies that prove that individuals— it's very limited.","start":8477.306,"end":8488.976,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"I","start":8477.306,"end":8477.354},{"text":"think","start":8477.403,"end":8477.905},{"text":"that's","start":8478.293,"end":8478.552},{"text":"an","start":8478.552,"end":8478.649},{"text":"aspect","start":8478.682,"end":8479.232},{"text":"that","start":8479.734,"end":8479.976},{"text":"needs","start":8479.976,"end":8480.171},{"text":"some","start":8480.171,"end":8480.365},{"text":"consideration","start":8480.883,"end":8481.82},{"text":"because","start":8481.852,"end":8482.143},{"text":"it's","start":8483.564,"end":8483.726},{"text":"not—","start":8483.806,"end":8484.533},{"text":"there","start":8484.533,"end":8484.646},{"text":"are","start":8484.646,"end":8484.679},{"text":"several","start":8484.679,"end":8485.034},{"text":"studies","start":8485.083,"end":8485.454},{"text":"that","start":8485.486,"end":8485.729},{"text":"prove","start":8485.729,"end":8486.02},{"text":"that","start":8486.052,"end":8486.391},{"text":"individuals—","start":8487.086,"end":8487.635},{"text":"it's","start":8487.764,"end":8488.103},{"text":"very","start":8488.152,"end":8488.475},{"text":"limited.","start":8488.475,"end":8488.976}]},{"text":"The cases in which individuals actually move are very limited, whilst this type of tax regimes promote a residence that is not related to their physical location, but rather on their fiscal location.","start":8489.783,"end":8511.497,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"The","start":8489.783,"end":8490.172},{"text":"cases","start":8490.172,"end":8490.48},{"text":"in","start":8490.512,"end":8490.561},{"text":"which","start":8490.658,"end":8490.804},{"text":"individuals","start":8490.982,"end":8492.344},{"text":"actually","start":8492.457,"end":8492.83},{"text":"move","start":8492.862,"end":8493.316},{"text":"are","start":8494.159,"end":8494.321},{"text":"very","start":8494.321,"end":8494.629},{"text":"limited,","start":8494.629,"end":8495.18},{"text":"whilst","start":8495.536,"end":8496.087},{"text":"this","start":8496.087,"end":8496.282},{"text":"type","start":8497.011,"end":8497.465},{"text":"of","start":8497.465,"end":8497.513},{"text":"tax","start":8499.635,"end":8499.957},{"text":"regimes","start":8499.957,"end":8500.407},{"text":"promote","start":8501.467,"end":8502.062},{"text":"a","start":8504.2,"end":8504.36},{"text":"residence","start":8504.36,"end":8504.971},{"text":"that","start":8505.164,"end":8505.518},{"text":"is","start":8505.727,"end":8505.791},{"text":"not","start":8505.903,"end":8506.305},{"text":"related","start":8506.305,"end":8506.868},{"text":"to","start":8506.868,"end":8507.157},{"text":"their","start":8507.253,"end":8507.382},{"text":"physical","start":8507.816,"end":8508.298},{"text":"location,","start":8508.298,"end":8508.764},{"text":"but","start":8509.584,"end":8509.761},{"text":"rather","start":8509.825,"end":8510.13},{"text":"on","start":8510.227,"end":8510.275},{"text":"their","start":8510.323,"end":8510.484},{"text":"fiscal","start":8510.484,"end":8511.047},{"text":"location.","start":8511.047,"end":8511.497}]},{"text":"So the other thing I wanted to highlight is that I also understand that, that because of this problem, it is important to have commitments at the multilateral level.","start":8511.545,"end":8525.949,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"So","start":8511.545,"end":8511.931},{"text":"the","start":8513.04,"end":8513.104},{"text":"other","start":8513.12,"end":8513.281},{"text":"thing","start":8513.281,"end":8513.49},{"text":"I","start":8513.763,"end":8513.811},{"text":"wanted","start":8513.924,"end":8514.181},{"text":"to","start":8514.213,"end":8514.261},{"text":"highlight","start":8514.261,"end":8514.679},{"text":"is","start":8514.727,"end":8514.792},{"text":"that","start":8516.27,"end":8516.738},{"text":"I","start":8516.738,"end":8516.917},{"text":"also","start":8517.307,"end":8517.616},{"text":"understand","start":8517.632,"end":8518.12},{"text":"that,","start":8518.12,"end":8519.144},{"text":"that","start":8520.25,"end":8520.607},{"text":"because","start":8520.737,"end":8520.949},{"text":"of","start":8521.063,"end":8521.16},{"text":"this","start":8521.16,"end":8521.258},{"text":"problem,","start":8521.371,"end":8521.697},{"text":"it","start":8521.729,"end":8521.875},{"text":"is","start":8521.875,"end":8521.924},{"text":"important","start":8522.022,"end":8522.444},{"text":"to","start":8522.444,"end":8522.623},{"text":"have","start":8523.492,"end":8523.701},{"text":"commitments","start":8523.733,"end":8524.52},{"text":"at","start":8524.536,"end":8524.761},{"text":"the","start":8524.761,"end":8524.873},{"text":"multilateral","start":8524.873,"end":8525.644},{"text":"level.","start":8525.644,"end":8525.949}]},{"text":"It might not be the work of this subcommittee, however, but it is interesting what was mentioned by Álvaro Romano in this respect, that there is an interrelation of the work of this subcommittee with that of the UN model.","start":8527.089,"end":8540.785,"topics":[],"words":[{"text":"It","start":8527.089,"end":8527.587},{"text":"might","start":8527.587,"end":8527.763},{"text":"not","start":8527.763,"end":8528.149},{"text":"be","start":8528.149,"end":8528.406},{"text":"the","start":8528.711,"end":8528.839},{"text":"work","start":8528.871,"end":8529.192},{"text":"of","start":8529.192,"end":8529.353},{"text":"this","start":8529.353,"end":8529.465},{"text":"subcommittee,","start":8529.513,"end":8530.14},{"text":"however,","start":8530.22,"end":8530.637},{"text":"but","start":8530.718,"end":8530.878},{"text":"it","start":8530.878,"end":8530.975},{"text":"is","start":8530.975,"end":8531.087},{"text":"interesting","start":8531.199,"end":8531.729},{"text":"what","start":8531.826,"end":8532.099},{"text":"was","start":8532.147,"end":8532.211},{"text":"mentioned","start":8532.388,"end":8532.853},{"text":"by","start":8532.885,"end":8532.998},{"text":"Álvaro","start":8533.271,"end":8533.592},{"text":"Romano","start":8533.608,"end":8534.09},{"text":"in","start":8534.09,"end":8534.17},{"text":"this","start":8534.17,"end":8534.298},{"text":"respect,","start":8534.395,"end":8534.892},{"text":"that","start":8535.519,"end":8535.775},{"text":"there","start":8535.775,"end":8535.968},{"text":"is","start":8536,"end":8536.145},{"text":"an","start":8536.402,"end":8536.916},{"text":"interrelation","start":8536.964,"end":8537.59},{"text":"of","start":8537.686,"end":8537.783},{"text":"the","start":8537.783,"end":8537.831},{"text":"work","start":8537.863,"end":8538.12},{"text":"of","start":8538.12,"end":8538.248},{"text":"this","start":8538.248,"end":8538.312},{"text":"subcommittee","start":8538.409,"end":8538.971},{"text":"with","start":8538.971,"end":8539.131},{"text":"that","start":8539.131,"end":8539.452},{"text":"of","start":8539.452,"end":8539.613},{"text":"the","start":8539.613,"end":8539.87},{"text":"UN","start":8540.014,"end":8540.239},{"text":"model.","start":8540.336,"end":8540.785}]},{"text":"And this was mentioned also in the discussion of the subcommittee, the work that will addressed by the subcommittee on the UN model, because countries instrumenting solutions such as exit taxes and trailing rules, which are the extension of residence for some more years, well, find some limitations in the cases in which they have treaties in place.","start":8541.299,"end":8574.067,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"And","start":8541.299,"end":8541.861},{"text":"this","start":8541.861,"end":8542.038},{"text":"was","start":8542.038,"end":8542.214},{"text":"mentioned","start":8542.262,"end":8542.664},{"text":"also","start":8542.664,"end":8543.097},{"text":"in","start":8543.306,"end":8543.37},{"text":"the","start":8543.563,"end":8543.724},{"text":"discussion","start":8543.724,"end":8544.398},{"text":"of","start":8544.687,"end":8544.831},{"text":"the","start":8544.831,"end":8545.811},{"text":"subcommittee,","start":8547.031,"end":8547.834},{"text":"the","start":8548.203,"end":8548.268},{"text":"work","start":8548.3,"end":8548.54},{"text":"that","start":8548.54,"end":8548.765},{"text":"will","start":8548.765,"end":8550.724},{"text":"addressed","start":8548.96,"end":8549.304},{"text":"by","start":8549.353,"end":8549.434},{"text":"the","start":8549.434,"end":8549.532},{"text":"subcommittee","start":8549.532,"end":8550.088},{"text":"on","start":8550.088,"end":8550.219},{"text":"the","start":8550.235,"end":8550.317},{"text":"UN","start":8550.317,"end":8550.644},{"text":"model,","start":8550.644,"end":8551.085},{"text":"because","start":8552.37,"end":8553.416},{"text":"countries","start":8553.448,"end":8553.819},{"text":"instrumenting","start":8555.703,"end":8556.315},{"text":"solutions","start":8557.168,"end":8557.732},{"text":"such","start":8557.732,"end":8558.006},{"text":"as","start":8558.038,"end":8558.167},{"text":"exit","start":8558.666,"end":8559.004},{"text":"taxes","start":8559.004,"end":8559.535},{"text":"and","start":8560.035,"end":8560.212},{"text":"trailing","start":8560.357,"end":8560.743},{"text":"rules,","start":8560.84,"end":8561.226},{"text":"which","start":8561.259,"end":8561.387},{"text":"are","start":8561.5,"end":8561.645},{"text":"the","start":8561.645,"end":8561.726},{"text":"extension","start":8561.726,"end":8562.354},{"text":"of","start":8562.853,"end":8562.998},{"text":"residence","start":8563.094,"end":8563.642},{"text":"for","start":8564.479,"end":8564.672},{"text":"some","start":8564.736,"end":8564.994},{"text":"more","start":8565.107,"end":8565.219},{"text":"years,","start":8565.429,"end":8565.654},{"text":"well,","start":8566.894,"end":8567.007},{"text":"find","start":8567.071,"end":8567.393},{"text":"some","start":8567.393,"end":8567.586},{"text":"limitations","start":8567.699,"end":8568.391},{"text":"in","start":8570.533,"end":8570.645},{"text":"the","start":8570.678,"end":8570.758},{"text":"cases","start":8570.758,"end":8571.128},{"text":"in","start":8571.161,"end":8571.209},{"text":"which","start":8571.29,"end":8571.37},{"text":"they","start":8571.548,"end":8571.645},{"text":"have","start":8571.709,"end":8572.016},{"text":"treaties","start":8573.018,"end":8573.47},{"text":"in","start":8573.583,"end":8573.631},{"text":"place.","start":8573.664,"end":8574.067}]},{"text":"And the other aspect which was mentioned that we also wanted to highlight is the— in relation to exchange of information, and I would add the availability of information on different assets by tax administrations, because there's very different realities in different countries in terms of how much information on assets they can access, and maybe there's some examples on this that can be taken from member states in terms of how much information they access— they can access, so, in order to replicate those, or in order to be used as a model for other countries to be able to replicate.","start":8574.148,"end":8616.6,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"And","start":8574.148,"end":8574.471},{"text":"the","start":8574.471,"end":8574.6},{"text":"other","start":8574.617,"end":8574.907},{"text":"aspect","start":8575.343,"end":8576.054},{"text":"which","start":8576.104,"end":8576.232},{"text":"was","start":8576.329,"end":8576.473},{"text":"mentioned","start":8576.505,"end":8576.907},{"text":"that","start":8576.907,"end":8577.068},{"text":"we","start":8577.068,"end":8577.212},{"text":"also","start":8577.293,"end":8577.566},{"text":"wanted","start":8577.566,"end":8577.791},{"text":"to","start":8577.791,"end":8577.936},{"text":"highlight","start":8577.936,"end":8578.434},{"text":"is","start":8578.434,"end":8578.482},{"text":"the—","start":8578.675,"end":8578.755},{"text":"in","start":8580.266,"end":8580.314},{"text":"relation","start":8580.362,"end":8580.651},{"text":"to","start":8580.683,"end":8580.812},{"text":"exchange","start":8580.828,"end":8581.23},{"text":"of","start":8581.23,"end":8581.326},{"text":"information,","start":8581.326,"end":8582.001},{"text":"and","start":8582.451,"end":8582.515},{"text":"I","start":8582.596,"end":8582.644},{"text":"would","start":8582.676,"end":8582.788},{"text":"add","start":8582.837,"end":8583.11},{"text":"the","start":8583.174,"end":8583.303},{"text":"availability","start":8583.319,"end":8583.961},{"text":"of","start":8583.961,"end":8584.122},{"text":"information","start":8584.122,"end":8584.749},{"text":"on","start":8584.781,"end":8584.829},{"text":"different","start":8584.91,"end":8585.327},{"text":"assets","start":8585.327,"end":8585.681},{"text":"by","start":8586.211,"end":8586.34},{"text":"tax","start":8586.452,"end":8586.79},{"text":"administrations,","start":8586.79,"end":8587.722},{"text":"because","start":8588.638,"end":8589.008},{"text":"there's","start":8589.12,"end":8589.458},{"text":"very","start":8589.924,"end":8590.293},{"text":"different","start":8590.406,"end":8590.952},{"text":"realities","start":8590.952,"end":8591.579},{"text":"in","start":8591.692,"end":8591.852},{"text":"different","start":8591.852,"end":8592.206},{"text":"countries","start":8592.238,"end":8592.624},{"text":"in","start":8592.656,"end":8592.704},{"text":"terms","start":8592.801,"end":8593.106},{"text":"of","start":8593.202,"end":8593.427},{"text":"how","start":8594.249,"end":8594.378},{"text":"much","start":8594.442,"end":8594.798},{"text":"information","start":8594.911,"end":8595.556},{"text":"on","start":8595.556,"end":8595.75},{"text":"assets","start":8595.782,"end":8596.348},{"text":"they","start":8596.687,"end":8596.945},{"text":"can","start":8596.993,"end":8597.123},{"text":"access,","start":8597.236,"end":8597.623},{"text":"and","start":8597.801,"end":8597.946},{"text":"maybe","start":8597.962,"end":8598.301},{"text":"there's","start":8598.301,"end":8598.576},{"text":"some","start":8598.624,"end":8598.818},{"text":"examples","start":8599.173,"end":8600.449},{"text":"on","start":8601.357,"end":8601.406},{"text":"this","start":8601.455,"end":8601.697},{"text":"that","start":8601.697,"end":8601.924},{"text":"can","start":8601.94,"end":8602.166},{"text":"be","start":8602.166,"end":8602.263},{"text":"taken","start":8602.263,"end":8602.749},{"text":"from","start":8603.088,"end":8603.363},{"text":"member","start":8603.396,"end":8603.719},{"text":"states","start":8603.719,"end":8604.285},{"text":"in","start":8604.285,"end":8604.366},{"text":"terms","start":8604.366,"end":8604.658},{"text":"of","start":8606.146,"end":8606.243},{"text":"how","start":8606.308,"end":8606.421},{"text":"much","start":8606.874,"end":8607.084},{"text":"information","start":8607.116,"end":8607.65},{"text":"they","start":8607.747,"end":8607.796},{"text":"access—","start":8607.844,"end":8608.216},{"text":"they","start":8608.799,"end":8608.961},{"text":"can","start":8608.961,"end":8609.042},{"text":"access,","start":8609.122,"end":8609.446},{"text":"so,","start":8609.462,"end":8609.786},{"text":"in","start":8609.931,"end":8609.996},{"text":"order","start":8610.028,"end":8610.255},{"text":"to","start":8610.255,"end":8610.32},{"text":"replicate","start":8610.32,"end":8610.84},{"text":"those,","start":8610.978,"end":8611.273},{"text":"or","start":8612.977,"end":8613.025},{"text":"in","start":8613.38,"end":8613.444},{"text":"order","start":8613.541,"end":8613.702},{"text":"to","start":8613.702,"end":8613.815},{"text":"be","start":8613.815,"end":8613.943},{"text":"used","start":8613.943,"end":8614.088},{"text":"as","start":8614.121,"end":8614.169},{"text":"a","start":8614.265,"end":8614.282},{"text":"model","start":8614.298,"end":8614.668},{"text":"for","start":8614.668,"end":8614.91},{"text":"other","start":8614.91,"end":8615.087},{"text":"countries","start":8615.087,"end":8615.457},{"text":"to","start":8615.489,"end":8615.634},{"text":"be","start":8615.634,"end":8615.715},{"text":"able","start":8615.715,"end":8615.892},{"text":"to","start":8615.892,"end":8616.053},{"text":"replicate.","start":8616.053,"end":8616.6}]},{"text":"That's what I wanted to add.","start":8617.164,"end":8618.71,"topics":[],"words":[{"text":"That's","start":8617.164,"end":8617.373},{"text":"what","start":8617.583,"end":8617.744},{"text":"I","start":8617.744,"end":8617.792},{"text":"wanted","start":8617.824,"end":8618.066},{"text":"to","start":8618.066,"end":8618.162},{"text":"add.","start":8618.533,"end":8618.71}]},{"text":"Thank you.","start":8618.774,"end":8619.209,"topics":[],"words":[{"text":"Thank","start":8618.774,"end":8618.968},{"text":"you.","start":8619.016,"end":8619.209}]}]}],"speaker":{"name":null,"affiliation":"ICRICT","affiliation_full":"ICRICT","group":null,"function":"Representative"}},{"statement_number":68,"start":8621.367,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=8622","paragraphs":[{"sentences":[{"text":"Thank you.","start":8621.367,"end":8621.786,"topics":[],"words":[{"text":"Thank","start":8621.367,"end":8621.673},{"text":"you.","start":8621.673,"end":8621.786}]},{"text":"We have academia.","start":8621.931,"end":8623.061,"topics":[],"words":[{"text":"We","start":8621.931,"end":8622.158},{"text":"have","start":8622.158,"end":8622.388},{"text":"academia.","start":8622.503,"end":8623.061}]},{"text":"Mr. Bill Burns, please.","start":8623.176,"end":8624.523,"topics":[],"words":[{"text":"Mr.","start":8623.176,"end":8623.669},{"text":"Bill","start":8623.801,"end":8623.932},{"text":"Burns,","start":8623.981,"end":8624.277},{"text":"please.","start":8624.392,"end":8624.523}]},{"text":"Sorry.","start":8625.23,"end":8625.46,"topics":[],"words":[{"text":"Sorry.","start":8625.23,"end":8625.46}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":69,"start":8626.886,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=8627","paragraphs":[{"sentences":[{"text":"Howdy.","start":8626.886,"end":8627.111,"topics":[],"words":[{"text":"Howdy.","start":8626.886,"end":8627.111}]}]},{"sentences":[{"text":"Yes, Bill Burns from Texas A&M.","start":8628.172,"end":8631.289,"topics":[],"words":[{"text":"Yes,","start":8628.172,"end":8628.461},{"text":"Bill","start":8628.991,"end":8629.152},{"text":"Burns","start":8629.152,"end":8629.409},{"text":"from","start":8629.409,"end":8629.554},{"text":"Texas","start":8629.554,"end":8630.02},{"text":"A&M.","start":8630.02,"end":8631.289}]},{"text":"So the subcommittee very well understands the breadth and the enormity of its work.","start":8631.385,"end":8637.025,"topics":[],"words":[{"text":"So","start":8631.385,"end":8631.562},{"text":"the","start":8632.028,"end":8632.124},{"text":"subcommittee","start":8632.124,"end":8632.848},{"text":"very","start":8632.848,"end":8633.056},{"text":"well","start":8633.089,"end":8633.281},{"text":"understands","start":8634.294,"end":8634.952},{"text":"the","start":8635.097,"end":8635.242},{"text":"breadth","start":8635.322,"end":8635.547},{"text":"and","start":8635.724,"end":8635.804},{"text":"the","start":8635.804,"end":8635.884},{"text":"enormity","start":8635.884,"end":8636.383},{"text":"of","start":8636.383,"end":8636.479},{"text":"its","start":8636.479,"end":8636.64},{"text":"work.","start":8636.688,"end":8637.025}]},{"text":"It's a lot of work.","start":8637.106,"end":8638.005,"topics":[],"words":[{"text":"It's","start":8637.106,"end":8637.266},{"text":"a","start":8637.266,"end":8637.282},{"text":"lot","start":8637.282,"end":8637.668},{"text":"of","start":8637.668,"end":8637.732},{"text":"work.","start":8637.732,"end":8638.005}]},{"text":"It's a new topic.","start":8638.134,"end":8640.046,"topics":[],"words":[{"text":"It's","start":8638.134,"end":8638.246},{"text":"a","start":8638.246,"end":8638.311},{"text":"new","start":8638.311,"end":8638.632},{"text":"topic.","start":8639.5,"end":8640.046}]},{"text":"It overlaps also with the tax governance framework, which I'm sure that there's, you know, overlap of people.","start":8640.223,"end":8647.164,"topics":[],"words":[{"text":"It","start":8640.223,"end":8640.335},{"text":"overlaps","start":8640.464,"end":8640.962},{"text":"also","start":8641.026,"end":8641.267},{"text":"with","start":8641.348,"end":8641.573},{"text":"the","start":8642.006,"end":8642.263},{"text":"tax","start":8642.263,"end":8642.649},{"text":"governance","start":8642.649,"end":8643.131},{"text":"framework,","start":8643.131,"end":8643.838},{"text":"which","start":8644.32,"end":8644.384},{"text":"I'm","start":8644.433,"end":8644.642},{"text":"sure","start":8644.642,"end":8644.979},{"text":"that","start":8644.979,"end":8645.204},{"text":"there's,","start":8645.204,"end":8645.75},{"text":"you","start":8646.007,"end":8646.088},{"text":"know,","start":8646.088,"end":8646.168},{"text":"overlap","start":8646.248,"end":8646.682},{"text":"of","start":8646.682,"end":8646.763},{"text":"people.","start":8646.827,"end":8647.164}]},{"text":"I want to make 2 comments that aren't in the report, that really do need to be considered.","start":8647.228,"end":8654.529,"topics":[],"words":[{"text":"I","start":8647.228,"end":8647.277},{"text":"want","start":8647.293,"end":8647.421},{"text":"to","start":8647.421,"end":8647.453},{"text":"make","start":8647.453,"end":8647.694},{"text":"2","start":8647.711,"end":8647.952},{"text":"comments","start":8647.952,"end":8648.546},{"text":"that","start":8650.04,"end":8650.378},{"text":"aren't","start":8650.988,"end":8651.454},{"text":"in","start":8651.503,"end":8651.615},{"text":"the","start":8651.647,"end":8651.776},{"text":"report,","start":8651.872,"end":8652.499},{"text":"that","start":8652.757,"end":8652.903},{"text":"really","start":8653.082,"end":8653.31},{"text":"do","start":8653.424,"end":8653.602},{"text":"need","start":8653.602,"end":8653.83},{"text":"to","start":8653.83,"end":8653.911},{"text":"be","start":8653.911,"end":8653.993},{"text":"considered.","start":8654.058,"end":8654.529}]},{"text":"First of all, and it's theoretical, but it's not, it's the residency principle.","start":8654.627,"end":8661.442,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"First","start":8654.627,"end":8654.984},{"text":"of","start":8654.984,"end":8655.114},{"text":"all,","start":8655.114,"end":8655.244},{"text":"and","start":8657.336,"end":8657.4},{"text":"it's","start":8657.4,"end":8657.497},{"text":"theoretical,","start":8657.497,"end":8658.125},{"text":"but","start":8658.237,"end":8658.415},{"text":"it's","start":8658.415,"end":8658.72},{"text":"not,","start":8658.72,"end":8659.187},{"text":"it's","start":8659.445,"end":8659.976},{"text":"the","start":8660.154,"end":8660.218},{"text":"residency","start":8660.25,"end":8660.862},{"text":"principle.","start":8660.959,"end":8661.442}]},{"text":"And I'm a US citizen, you know, nationality.","start":8662.247,"end":8664.968,"topics":[],"words":[{"text":"And","start":8662.247,"end":8662.489},{"text":"I'm","start":8662.569,"end":8662.746},{"text":"a","start":8662.746,"end":8662.827},{"text":"US","start":8662.827,"end":8663.036},{"text":"citizen,","start":8663.084,"end":8663.761},{"text":"you","start":8664.018,"end":8664.051},{"text":"know,","start":8664.051,"end":8664.131},{"text":"nationality.","start":8664.147,"end":8664.968}]},{"text":"I do think that it's at the point of time, and I can't believe it's coming out of my mouth, but regardless, it's the point of time where all the other countries in the world, whether they're European developed or in mid-developed, have to consider nationality as their point of contact for taxation, and because we hear about the residence shifting and the capital flight and so forth.","start":8665.853,"end":8691.441,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"I","start":8665.853,"end":8665.885},{"text":"do","start":8666.013,"end":8666.27},{"text":"think","start":8666.479,"end":8666.801},{"text":"that","start":8666.801,"end":8666.881},{"text":"it's","start":8666.961,"end":8667.138},{"text":"at","start":8667.138,"end":8667.347},{"text":"the","start":8667.379,"end":8667.54},{"text":"point","start":8667.54,"end":8667.781},{"text":"of","start":8667.781,"end":8667.909},{"text":"time,","start":8667.925,"end":8668.504},{"text":"and","start":8668.584,"end":8668.649},{"text":"I","start":8668.665,"end":8668.745},{"text":"can't","start":8668.745,"end":8669.548},{"text":"believe","start":8669.629,"end":8670.03},{"text":"it's","start":8670.03,"end":8670.191},{"text":"coming","start":8670.191,"end":8670.432},{"text":"out","start":8670.432,"end":8670.512},{"text":"of","start":8670.512,"end":8670.593},{"text":"my","start":8670.593,"end":8670.834},{"text":"mouth,","start":8670.834,"end":8671.203},{"text":"but","start":8671.236,"end":8671.477},{"text":"regardless,","start":8671.782,"end":8672.296},{"text":"it's","start":8672.36,"end":8672.457},{"text":"the","start":8672.457,"end":8672.585},{"text":"point","start":8672.585,"end":8672.778},{"text":"of","start":8672.778,"end":8672.858},{"text":"time","start":8672.858,"end":8673.228},{"text":"where","start":8673.244,"end":8673.421},{"text":"all","start":8673.951,"end":8673.999},{"text":"the","start":8674.048,"end":8674.192},{"text":"other","start":8674.208,"end":8674.369},{"text":"countries","start":8674.369,"end":8674.771},{"text":"in","start":8674.771,"end":8674.835},{"text":"the","start":8674.835,"end":8674.899},{"text":"world,","start":8674.98,"end":8675.159},{"text":"whether","start":8675.175,"end":8675.42},{"text":"they're","start":8675.42,"end":8675.649},{"text":"European","start":8675.649,"end":8676.106},{"text":"developed","start":8676.237,"end":8676.809},{"text":"or","start":8677.854,"end":8677.903},{"text":"in","start":8678.099,"end":8678.164},{"text":"mid-developed,","start":8678.279,"end":8678.867},{"text":"have","start":8678.986,"end":8679.211},{"text":"to","start":8679.307,"end":8679.403},{"text":"consider","start":8679.403,"end":8679.886},{"text":"nationality","start":8679.886,"end":8680.737},{"text":"as","start":8681.316,"end":8681.38},{"text":"their","start":8681.493,"end":8681.67},{"text":"point","start":8681.879,"end":8682.216},{"text":"of","start":8682.216,"end":8682.345},{"text":"contact","start":8682.377,"end":8683.18},{"text":"for","start":8684.482,"end":8684.643},{"text":"taxation,","start":8684.691,"end":8685.382},{"text":"and","start":8686.057,"end":8686.411},{"text":"because","start":8686.475,"end":8687.006},{"text":"we","start":8687.198,"end":8687.343},{"text":"hear","start":8687.359,"end":8687.584},{"text":"about","start":8687.584,"end":8687.825},{"text":"the","start":8687.825,"end":8687.89},{"text":"residence","start":8687.89,"end":8688.323},{"text":"shifting","start":8688.323,"end":8688.934},{"text":"and","start":8689.191,"end":8689.336},{"text":"the","start":8689.368,"end":8690.027},{"text":"capital","start":8690.155,"end":8690.573},{"text":"flight","start":8690.573,"end":8690.91},{"text":"and","start":8690.91,"end":8690.991},{"text":"so","start":8690.991,"end":8691.28},{"text":"forth.","start":8691.28,"end":8691.441}]},{"text":"So that's something, even if it's not going to be in the final report, that needs to be addressed by government responsible parties.","start":8691.537,"end":8699.468,"topics":[],"words":[{"text":"So","start":8691.537,"end":8691.601},{"text":"that's","start":8691.601,"end":8691.955},{"text":"something,","start":8692.276,"end":8692.71},{"text":"even","start":8692.903,"end":8693.096},{"text":"if","start":8693.128,"end":8693.24},{"text":"it's","start":8693.24,"end":8693.401},{"text":"not","start":8693.401,"end":8693.61},{"text":"going","start":8693.626,"end":8693.754},{"text":"to","start":8693.787,"end":8693.915},{"text":"be","start":8693.931,"end":8694.044},{"text":"in","start":8694.044,"end":8694.172},{"text":"the","start":8694.172,"end":8694.269},{"text":"final","start":8694.269,"end":8694.622},{"text":"report,","start":8694.67,"end":8695.233},{"text":"that","start":8695.297,"end":8695.41},{"text":"needs","start":8695.474,"end":8695.763},{"text":"to","start":8695.795,"end":8695.956},{"text":"be","start":8695.956,"end":8696.213},{"text":"addressed","start":8696.84,"end":8697.322},{"text":"by","start":8697.322,"end":8697.564},{"text":"government","start":8697.564,"end":8698.161},{"text":"responsible","start":8698.451,"end":8699.065},{"text":"parties.","start":8699.162,"end":8699.468}]},{"text":"Number 2, it's interesting that Pillar 2, minimum taxation, for corporations has been, you know, it's such at the forefront since right after the BEPS final report since '17.","start":8699.581,"end":8714.528,"topics":[],"words":[{"text":"Number","start":8699.581,"end":8699.823},{"text":"2,","start":8699.823,"end":8700.033},{"text":"it's","start":8702.567,"end":8702.728},{"text":"interesting","start":8702.728,"end":8703.261},{"text":"that","start":8703.293,"end":8703.454},{"text":"Pillar","start":8703.454,"end":8703.777},{"text":"2,","start":8703.777,"end":8704.116},{"text":"minimum","start":8704.423,"end":8704.713},{"text":"taxation,","start":8704.81,"end":8705.391},{"text":"for","start":8706.97,"end":8707.05},{"text":"corporations","start":8707.131,"end":8707.921},{"text":"has","start":8708.017,"end":8708.162},{"text":"been,","start":8708.34,"end":8708.485},{"text":"you","start":8709.162,"end":8709.242},{"text":"know,","start":8709.242,"end":8709.323},{"text":"it's","start":8709.339,"end":8709.484},{"text":"such","start":8709.484,"end":8709.726},{"text":"at","start":8709.726,"end":8709.871},{"text":"the","start":8709.871,"end":8709.951},{"text":"forefront","start":8709.951,"end":8710.531},{"text":"since","start":8710.531,"end":8710.95},{"text":"right","start":8711.321,"end":8711.498},{"text":"after","start":8711.498,"end":8711.901},{"text":"the","start":8712.369,"end":8712.449},{"text":"BEPS","start":8712.788,"end":8713.03},{"text":"final","start":8713.03,"end":8713.352},{"text":"report","start":8713.352,"end":8713.69},{"text":"since","start":8713.69,"end":8713.835},{"text":"'17.","start":8713.835,"end":8714.528}]},{"text":"And we do not have a similar pillar 2, if you will, for high net wealth individuals, whatever that definition will be found to mean.","start":8715.876,"end":8724.769,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"And","start":8715.876,"end":8717.488},{"text":"we","start":8717.52,"end":8717.618},{"text":"do","start":8717.927,"end":8718.025},{"text":"not","start":8718.025,"end":8718.204},{"text":"have","start":8718.318,"end":8718.497},{"text":"a","start":8718.497,"end":8718.513},{"text":"similar","start":8718.562,"end":8719.034},{"text":"pillar","start":8719.051,"end":8719.311},{"text":"2,","start":8719.311,"end":8719.539},{"text":"if","start":8719.555,"end":8719.702},{"text":"you","start":8719.702,"end":8719.767},{"text":"will,","start":8719.8,"end":8719.93},{"text":"for","start":8720.207,"end":8720.597},{"text":"high","start":8720.597,"end":8720.777},{"text":"net","start":8720.777,"end":8720.89},{"text":"wealth","start":8720.923,"end":8721.184},{"text":"individuals,","start":8721.184,"end":8721.591},{"text":"whatever","start":8722.235,"end":8722.752},{"text":"that","start":8722.978,"end":8723.204},{"text":"definition","start":8723.204,"end":8723.753},{"text":"will","start":8723.785,"end":8723.898},{"text":"be","start":8724.253,"end":8724.301},{"text":"found","start":8724.35,"end":8724.592},{"text":"to","start":8724.592,"end":8724.672},{"text":"mean.","start":8724.672,"end":8724.769}]},{"text":"Again, it's like this coming out of my mouth, I can't believe it.","start":8724.834,"end":8727.432,"topics":[],"words":[{"text":"Again,","start":8724.834,"end":8725.108},{"text":"it's","start":8725.173,"end":8725.318},{"text":"like","start":8725.318,"end":8725.641},{"text":"this","start":8725.641,"end":8725.802},{"text":"coming","start":8725.802,"end":8726.093},{"text":"out","start":8726.109,"end":8726.141},{"text":"of","start":8726.141,"end":8726.206},{"text":"my","start":8726.206,"end":8726.367},{"text":"mouth,","start":8726.367,"end":8726.738},{"text":"I","start":8726.771,"end":8726.787},{"text":"can't","start":8726.851,"end":8727.045},{"text":"believe","start":8727.077,"end":8727.352},{"text":"it.","start":8727.352,"end":8727.432}]},{"text":"But regardless, it's that— and looked at it from an FATF anti-crime perspective.","start":8727.497,"end":8763.634,"topics":[],"words":[{"text":"But","start":8727.497,"end":8727.626},{"text":"regardless,","start":8727.642,"end":8728.336},{"text":"it's","start":8729.095,"end":8729.402},{"text":"that—","start":8729.918,"end":8730.515},{"text":"and","start":8758.678,"end":8758.918},{"text":"looked","start":8758.918,"end":8759.159},{"text":"at","start":8759.159,"end":8759.255},{"text":"it","start":8759.255,"end":8759.303},{"text":"from","start":8759.335,"end":8759.528},{"text":"an","start":8759.576,"end":8759.704},{"text":"FATF","start":8759.961,"end":8760.956},{"text":"anti-crime","start":8761.806,"end":8762.816},{"text":"perspective.","start":8763.025,"end":8763.634}]},{"text":"Again, it's shocking that I'm saying this, but the only way to really tackle this issue is to have that addressed, whether again it's by the subcommittee officially in the report or just in discussions with government responsible parties in the subcommittee.","start":8763.683,"end":8778.103,"topics":[],"words":[{"text":"Again,","start":8763.683,"end":8764.035},{"text":"it's","start":8764.212,"end":8764.388},{"text":"shocking","start":8764.388,"end":8764.789},{"text":"that","start":8764.789,"end":8764.902},{"text":"I'm","start":8764.902,"end":8765.03},{"text":"saying","start":8765.046,"end":8765.319},{"text":"this,","start":8765.415,"end":8765.479},{"text":"but","start":8765.816,"end":8766.249},{"text":"the","start":8766.554,"end":8766.65},{"text":"only","start":8766.859,"end":8767.051},{"text":"way","start":8767.099,"end":8767.276},{"text":"to","start":8767.276,"end":8767.356},{"text":"really","start":8767.356,"end":8767.564},{"text":"tackle","start":8767.677,"end":8768.206},{"text":"this","start":8768.238,"end":8768.479},{"text":"issue","start":8768.479,"end":8768.816},{"text":"is","start":8769.666,"end":8769.73},{"text":"to","start":8769.762,"end":8769.89},{"text":"have","start":8769.906,"end":8770.147},{"text":"that","start":8770.163,"end":8770.404},{"text":"addressed,","start":8770.404,"end":8770.901},{"text":"whether","start":8770.965,"end":8771.19},{"text":"again","start":8771.19,"end":8771.398},{"text":"it's","start":8771.43,"end":8771.526},{"text":"by","start":8771.526,"end":8771.687},{"text":"the","start":8771.687,"end":8771.767},{"text":"subcommittee","start":8771.767,"end":8772.425},{"text":"officially","start":8772.649,"end":8773.259},{"text":"in","start":8773.371,"end":8773.451},{"text":"the","start":8773.451,"end":8773.516},{"text":"report","start":8773.532,"end":8774.189},{"text":"or","start":8774.253,"end":8774.398},{"text":"just","start":8774.398,"end":8774.654},{"text":"in","start":8774.654,"end":8774.703},{"text":"discussions","start":8774.735,"end":8775.505},{"text":"with","start":8775.537,"end":8775.745},{"text":"government","start":8775.761,"end":8776.259},{"text":"responsible","start":8776.259,"end":8776.9},{"text":"parties","start":8776.9,"end":8777.381},{"text":"in","start":8777.381,"end":8777.462},{"text":"the","start":8777.462,"end":8777.542},{"text":"subcommittee.","start":8777.542,"end":8778.103}]},{"text":"It does need to be tackled because the issues of the residency shifting, residency programs, capital flight, and so forth, are going to continue to elude the countries that most need that resource until they're addressed competently.","start":8778.665,"end":8797.948,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"It","start":8778.665,"end":8778.793},{"text":"does","start":8778.825,"end":8779.034},{"text":"need","start":8779.146,"end":8779.306},{"text":"to","start":8779.306,"end":8779.386},{"text":"be","start":8779.386,"end":8779.531},{"text":"tackled","start":8779.531,"end":8779.996},{"text":"because","start":8780.092,"end":8780.397},{"text":"the","start":8780.509,"end":8780.702},{"text":"issues","start":8780.75,"end":8781.231},{"text":"of","start":8781.231,"end":8781.36},{"text":"the","start":8781.873,"end":8782.113},{"text":"residency","start":8782.274,"end":8782.803},{"text":"shifting,","start":8782.835,"end":8783.525},{"text":"residency","start":8783.718,"end":8784.247},{"text":"programs,","start":8784.343,"end":8785.049},{"text":"capital","start":8785.872,"end":8786.261},{"text":"flight,","start":8786.293,"end":8786.665},{"text":"and","start":8786.681,"end":8786.746},{"text":"so","start":8786.779,"end":8787.005},{"text":"forth,","start":8787.005,"end":8787.313},{"text":"are","start":8787.895,"end":8787.944},{"text":"going","start":8788.073,"end":8788.446},{"text":"to","start":8788.478,"end":8788.64},{"text":"continue","start":8788.64,"end":8789.206},{"text":"to","start":8789.271,"end":8789.449},{"text":"elude","start":8789.514,"end":8790.226},{"text":"the","start":8791.068,"end":8791.181},{"text":"countries","start":8791.229,"end":8791.845},{"text":"that","start":8791.861,"end":8791.925},{"text":"most","start":8792.039,"end":8792.411},{"text":"need","start":8792.508,"end":8792.897},{"text":"that","start":8793.156,"end":8793.868},{"text":"resource","start":8794.289,"end":8794.985},{"text":"until","start":8795.843,"end":8796.199},{"text":"they're","start":8796.248,"end":8796.669},{"text":"addressed","start":8796.977,"end":8797.446},{"text":"competently.","start":8797.446,"end":8797.948}]},{"text":"Thank you very kindly.","start":8798.029,"end":8798.807,"topics":[],"words":[{"text":"Thank","start":8798.029,"end":8798.256},{"text":"you","start":8798.256,"end":8798.337},{"text":"very","start":8798.337,"end":8798.483},{"text":"kindly.","start":8798.499,"end":8798.807}]}]}],"speaker":{"name":"Bill Burns","affiliation":"Texas A&M","affiliation_full":"Texas A&M","group":null,"function":"Academic"}},{"statement_number":70,"start":8801.027,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=8802","paragraphs":[{"sentences":[{"text":"Thank you.","start":8801.027,"end":8801.574,"topics":[],"words":[{"text":"Thank","start":8801.027,"end":8801.365},{"text":"you.","start":8801.365,"end":8801.574}]},{"text":"We move back to committee members.","start":8802.008,"end":8803.665,"topics":[],"words":[{"text":"We","start":8802.008,"end":8802.153},{"text":"move","start":8802.153,"end":8802.378},{"text":"back","start":8802.491,"end":8802.732},{"text":"to","start":8802.813,"end":8802.958},{"text":"committee","start":8802.958,"end":8803.279},{"text":"members.","start":8803.279,"end":8803.665}]},{"text":"John, please.","start":8804.341,"end":8804.872,"topics":[],"words":[{"text":"John,","start":8804.341,"end":8804.55},{"text":"please.","start":8804.646,"end":8804.872}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":71,"start":8807.059,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=8808","paragraphs":[{"sentences":[{"text":"Thank you, Madam Co-Chair.","start":8807.059,"end":8807.976,"topics":[],"words":[{"text":"Thank","start":8807.059,"end":8807.22},{"text":"you,","start":8807.22,"end":8807.284},{"text":"Madam","start":8807.3,"end":8807.477},{"text":"Co-Chair.","start":8807.477,"end":8807.976}]},{"text":"Thank you, Jorge and Ilka, for your work.","start":8809.23,"end":8812.278,"topics":[],"words":[{"text":"Thank","start":8809.23,"end":8809.492},{"text":"you,","start":8809.492,"end":8809.59},{"text":"Jorge","start":8809.82,"end":8810.295},{"text":"and","start":8810.295,"end":8810.443},{"text":"Ilka,","start":8811.033,"end":8811.361},{"text":"for","start":8811.377,"end":8811.951},{"text":"your","start":8812.016,"end":8812.114},{"text":"work.","start":8812.114,"end":8812.278}]},{"text":"I'd like to pick up on this, and Lorenzo, since you're up there, maybe as well.","start":8812.472,"end":8816.236,"topics":[],"words":[{"text":"I'd","start":8812.472,"end":8812.537},{"text":"like","start":8812.537,"end":8812.667},{"text":"to","start":8812.667,"end":8812.732},{"text":"pick","start":8812.732,"end":8812.796},{"text":"up","start":8812.796,"end":8812.861},{"text":"on","start":8812.942,"end":8813.007},{"text":"this,","start":8813.04,"end":8813.17},{"text":"and","start":8813.51,"end":8813.656},{"text":"Lorenzo,","start":8814.078,"end":8814.484},{"text":"since","start":8814.5,"end":8814.743},{"text":"you're","start":8814.743,"end":8814.889},{"text":"up","start":8814.905,"end":8815.051},{"text":"there,","start":8815.051,"end":8815.214},{"text":"maybe","start":8815.23,"end":8815.652},{"text":"as","start":8815.798,"end":8816.106},{"text":"well.","start":8816.122,"end":8816.236}]},{"text":"I think, I mean, if you look at the evolution in the last 10 years or last 5 years and the, in a certain way, explosion of high net worth individuals who are— it seems exponential.","start":8820,"end":8831.817,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"I","start":8820,"end":8820.064},{"text":"think,","start":8820.113,"end":8820.582},{"text":"I","start":8820.921,"end":8820.937},{"text":"mean,","start":8820.937,"end":8821.131},{"text":"if","start":8821.148,"end":8821.196},{"text":"you","start":8821.228,"end":8821.293},{"text":"look","start":8821.309,"end":8821.423},{"text":"at","start":8821.423,"end":8821.552},{"text":"the","start":8821.552,"end":8821.617},{"text":"evolution","start":8821.633,"end":8822.021},{"text":"in","start":8822.037,"end":8822.118},{"text":"the","start":8822.118,"end":8822.15},{"text":"last","start":8822.15,"end":8822.377},{"text":"10","start":8822.377,"end":8822.619},{"text":"years","start":8822.619,"end":8822.91},{"text":"or","start":8823.007,"end":8823.04},{"text":"last","start":8823.04,"end":8823.266},{"text":"5","start":8823.266,"end":8823.557},{"text":"years","start":8823.573,"end":8823.8},{"text":"and","start":8824.058,"end":8824.139},{"text":"the,","start":8824.236,"end":8824.43},{"text":"in","start":8825.368,"end":8825.465},{"text":"a","start":8825.465,"end":8825.481},{"text":"certain","start":8825.53,"end":8825.918},{"text":"way,","start":8825.918,"end":8825.983},{"text":"explosion","start":8826.419,"end":8827.115},{"text":"of","start":8827.228,"end":8827.406},{"text":"high","start":8827.454,"end":8827.584},{"text":"net","start":8827.648,"end":8827.907},{"text":"worth","start":8828.748,"end":8828.991},{"text":"individuals","start":8828.991,"end":8829.46},{"text":"who","start":8829.557,"end":8829.622},{"text":"are—","start":8829.655,"end":8829.85},{"text":"it","start":8830.549,"end":8830.597},{"text":"seems","start":8830.646,"end":8831.036},{"text":"exponential.","start":8831.183,"end":8831.817}]},{"text":"It seems like every year, I mean, the difference is getting bigger and bigger.","start":8831.914,"end":8837.115,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"It","start":8831.914,"end":8831.947},{"text":"seems","start":8831.947,"end":8832.174},{"text":"like","start":8832.174,"end":8832.353},{"text":"every","start":8832.499,"end":8832.646},{"text":"year,","start":8832.808,"end":8832.938},{"text":"I","start":8834.797,"end":8834.814},{"text":"mean,","start":8834.881,"end":8835.015},{"text":"the","start":8835.721,"end":8835.805},{"text":"difference","start":8835.872,"end":8836.309},{"text":"is","start":8836.309,"end":8836.41},{"text":"getting","start":8836.41,"end":8836.611},{"text":"bigger","start":8836.645,"end":8836.88},{"text":"and","start":8836.88,"end":8836.981},{"text":"bigger.","start":8836.981,"end":8837.115}]},{"text":"With the rest of the world, if we really look at the top earners in the world, I think this is a very difficult issue, but one that needs to be tackled.","start":8838.436,"end":8847.188,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"With","start":8838.436,"end":8838.645},{"text":"the","start":8838.839,"end":8838.92},{"text":"rest","start":8838.92,"end":8839.178},{"text":"of","start":8839.178,"end":8839.259},{"text":"the","start":8839.259,"end":8839.388},{"text":"world,","start":8839.388,"end":8839.663},{"text":"if","start":8839.889,"end":8840.067},{"text":"we","start":8840.131,"end":8840.277},{"text":"really","start":8840.293,"end":8840.519},{"text":"look","start":8840.535,"end":8840.713},{"text":"at","start":8840.713,"end":8840.955},{"text":"the","start":8841.181,"end":8841.342},{"text":"top","start":8841.342,"end":8841.762},{"text":"earners","start":8841.827,"end":8842.037},{"text":"in","start":8842.15,"end":8842.231},{"text":"the","start":8842.231,"end":8842.295},{"text":"world,","start":8842.311,"end":8842.618},{"text":"I","start":8842.699,"end":8842.715},{"text":"think","start":8842.715,"end":8842.957},{"text":"this","start":8842.957,"end":8843.135},{"text":"is","start":8844.007,"end":8844.136},{"text":"a","start":8844.395,"end":8844.411},{"text":"very","start":8844.718,"end":8844.912},{"text":"difficult","start":8844.976,"end":8845.38},{"text":"issue,","start":8845.38,"end":8845.687},{"text":"but","start":8845.703,"end":8845.929},{"text":"one","start":8845.929,"end":8846.074},{"text":"that","start":8846.107,"end":8846.268},{"text":"needs","start":8846.268,"end":8846.478},{"text":"to","start":8846.51,"end":8846.591},{"text":"be","start":8846.591,"end":8846.64},{"text":"tackled.","start":8846.64,"end":8847.188}]},{"text":"And thank you, Jorge, for your leadership in taking on this work.","start":8847.947,"end":8854.08,"topics":[],"words":[{"text":"And","start":8847.947,"end":8848.237},{"text":"thank","start":8848.27,"end":8848.431},{"text":"you,","start":8848.431,"end":8848.512},{"text":"Jorge,","start":8848.528,"end":8848.802},{"text":"for","start":8848.851,"end":8849.287},{"text":"your","start":8850.287,"end":8850.449},{"text":"leadership","start":8850.449,"end":8851.191},{"text":"in","start":8851.256,"end":8851.401},{"text":"taking","start":8852.337,"end":8852.692},{"text":"on","start":8852.708,"end":8852.773},{"text":"this","start":8852.805,"end":8853.322},{"text":"work.","start":8853.774,"end":8854.08}]},{"text":"I don't see any easy solutions here.","start":8854.903,"end":8856.65,"topics":[],"words":[{"text":"I","start":8854.903,"end":8854.968},{"text":"don't","start":8854.984,"end":8855.145},{"text":"see","start":8855.145,"end":8855.371},{"text":"any","start":8855.371,"end":8855.517},{"text":"easy","start":8855.694,"end":8855.84},{"text":"solutions","start":8855.84,"end":8856.396},{"text":"here.","start":8856.447,"end":8856.65}]},{"text":"If you compare it to minimum tax in Pillar 2, a group, a multinational has links all over the places, and it's very different than a situation of a very high net worth individual who basically has one residency, even though he often has many homes.","start":8858.716,"end":8877.116,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."},{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"If","start":8858.716,"end":8858.797},{"text":"you","start":8858.797,"end":8858.862},{"text":"compare","start":8858.895,"end":8859.155},{"text":"it","start":8859.155,"end":8859.285},{"text":"to","start":8859.285,"end":8859.318},{"text":"minimum","start":8859.318,"end":8859.773},{"text":"tax","start":8859.773,"end":8860.033},{"text":"in","start":8860.033,"end":8860.196},{"text":"Pillar","start":8860.196,"end":8860.554},{"text":"2,","start":8860.586,"end":8860.814},{"text":"a","start":8861.562,"end":8861.66},{"text":"group,","start":8861.66,"end":8861.985},{"text":"a","start":8862.132,"end":8862.164},{"text":"multinational","start":8862.164,"end":8862.961},{"text":"has","start":8862.961,"end":8863.14},{"text":"links","start":8863.352,"end":8863.661},{"text":"all","start":8864.679,"end":8864.84},{"text":"over","start":8864.84,"end":8865.081},{"text":"the","start":8865.097,"end":8865.177},{"text":"places,","start":8865.177,"end":8865.627},{"text":"and","start":8865.739,"end":8866.302},{"text":"it's","start":8866.302,"end":8866.623},{"text":"very","start":8866.704,"end":8866.912},{"text":"different","start":8867.186,"end":8867.475},{"text":"than","start":8867.507,"end":8867.684},{"text":"a","start":8867.684,"end":8867.732},{"text":"situation","start":8869.114,"end":8869.628},{"text":"of","start":8869.66,"end":8869.708},{"text":"a","start":8869.756,"end":8869.821},{"text":"very","start":8869.821,"end":8870.046},{"text":"high","start":8871.203,"end":8871.379},{"text":"net","start":8871.379,"end":8871.572},{"text":"worth","start":8871.669,"end":8871.813},{"text":"individual","start":8871.926,"end":8872.44},{"text":"who","start":8872.488,"end":8872.617},{"text":"basically","start":8872.649,"end":8873.259},{"text":"has","start":8873.854,"end":8873.982},{"text":"one","start":8874.079,"end":8874.223},{"text":"residency,","start":8874.32,"end":8874.866},{"text":"even","start":8875.38,"end":8875.573},{"text":"though","start":8875.605,"end":8875.766},{"text":"he","start":8875.766,"end":8875.927},{"text":"often","start":8876.168,"end":8876.344},{"text":"has","start":8876.344,"end":8876.473},{"text":"many","start":8876.569,"end":8876.746},{"text":"homes.","start":8876.746,"end":8877.116}]},{"text":"So definitely residency is a key to this issue, and we want to— I agree with what was said before, that we want to, of course, avoid that somebody can artificially be resident in a state without actually moving there.","start":8877.774,"end":8895.596,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"So","start":8877.774,"end":8877.919},{"text":"definitely","start":8878.273,"end":8878.723},{"text":"residency","start":8878.819,"end":8879.365},{"text":"is","start":8879.478,"end":8879.526},{"text":"a","start":8879.622,"end":8879.638},{"text":"key","start":8879.783,"end":8880.12},{"text":"to","start":8881.47,"end":8881.615},{"text":"this","start":8881.647,"end":8881.759},{"text":"issue,","start":8881.952,"end":8882.257},{"text":"and","start":8882.37,"end":8882.434},{"text":"we","start":8882.531,"end":8882.627},{"text":"want","start":8882.932,"end":8883.238},{"text":"to—","start":8883.238,"end":8883.382},{"text":"I","start":8883.639,"end":8883.768},{"text":"agree","start":8884.62,"end":8885.021},{"text":"with","start":8885.021,"end":8885.278},{"text":"what","start":8885.568,"end":8885.696},{"text":"was","start":8885.728,"end":8885.809},{"text":"said","start":8885.825,"end":8886.033},{"text":"before,","start":8886.114,"end":8886.419},{"text":"that","start":8886.532,"end":8886.628},{"text":"we","start":8886.628,"end":8886.724},{"text":"want","start":8886.853,"end":8887.03},{"text":"to,","start":8887.03,"end":8887.206},{"text":"of","start":8887.656,"end":8887.705},{"text":"course,","start":8887.833,"end":8888.235},{"text":"avoid","start":8888.46,"end":8889.038},{"text":"that","start":8889.038,"end":8889.135},{"text":"somebody","start":8889.135,"end":8889.649},{"text":"can","start":8890.328,"end":8890.523},{"text":"artificially","start":8890.96,"end":8891.592},{"text":"be","start":8891.706,"end":8891.852},{"text":"resident","start":8891.868,"end":8892.5},{"text":"in","start":8892.597,"end":8892.646},{"text":"a","start":8893.311,"end":8893.343},{"text":"state","start":8893.343,"end":8893.91},{"text":"without","start":8894.299,"end":8894.704},{"text":"actually","start":8894.704,"end":8895.029},{"text":"moving","start":8895.029,"end":8895.32},{"text":"there.","start":8895.434,"end":8895.596}]},{"text":"I do mutual agreement procedures with many countries, and I have many residency cases, and there are cases where pretty quickly we figure out that such and such an individual is not spending that much time in Switzerland, and we will be happy to give those people up.","start":8897.038,"end":8915.773,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"I","start":8897.038,"end":8897.087},{"text":"do","start":8897.444,"end":8897.59},{"text":"mutual","start":8897.59,"end":8897.849},{"text":"agreement","start":8897.849,"end":8898.109},{"text":"procedures","start":8898.109,"end":8898.725},{"text":"with","start":8901.192,"end":8901.403},{"text":"many","start":8901.517,"end":8901.728},{"text":"countries,","start":8901.76,"end":8902.296},{"text":"and","start":8902.49,"end":8902.555},{"text":"I","start":8902.636,"end":8902.653},{"text":"have","start":8902.717,"end":8902.831},{"text":"many","start":8902.88,"end":8903.058},{"text":"residency","start":8903.058,"end":8903.626},{"text":"cases,","start":8903.626,"end":8903.918},{"text":"and","start":8904.582,"end":8904.647},{"text":"there","start":8904.727,"end":8904.824},{"text":"are","start":8904.824,"end":8904.985},{"text":"cases","start":8904.985,"end":8905.436},{"text":"where","start":8905.854,"end":8906.209},{"text":"pretty","start":8907.223,"end":8907.529},{"text":"quickly","start":8907.545,"end":8908.012},{"text":"we","start":8908.028,"end":8908.06},{"text":"figure","start":8908.06,"end":8908.431},{"text":"out","start":8908.447,"end":8908.785},{"text":"that","start":8908.833,"end":8909.091},{"text":"such","start":8909.896,"end":8910.089},{"text":"and","start":8910.138,"end":8910.283},{"text":"such","start":8910.283,"end":8910.54},{"text":"an","start":8910.54,"end":8910.669},{"text":"individual","start":8910.669,"end":8911.184},{"text":"is","start":8911.184,"end":8911.233},{"text":"not","start":8911.345,"end":8911.49},{"text":"spending","start":8911.571,"end":8911.877},{"text":"that","start":8911.909,"end":8912.006},{"text":"much","start":8912.006,"end":8912.199},{"text":"time","start":8912.295,"end":8912.521},{"text":"in","start":8912.634,"end":8912.682},{"text":"Switzerland,","start":8912.73,"end":8913.439},{"text":"and","start":8913.6,"end":8913.664},{"text":"we","start":8913.761,"end":8913.954},{"text":"will","start":8914.156,"end":8914.323},{"text":"be","start":8914.323,"end":8914.423},{"text":"happy","start":8914.423,"end":8914.806},{"text":"to","start":8914.823,"end":8914.923},{"text":"give","start":8914.923,"end":8915.073},{"text":"those","start":8915.073,"end":8915.223},{"text":"people","start":8915.256,"end":8915.673},{"text":"up.","start":8915.739,"end":8915.773}]},{"text":"On the other hand, there are cases where, and I maybe disagree with what was said before, there are many situations where the person actually changes his center of vital interests, and it's not only for tax reasons, it's also for other quality of life reasons, there can be many different reasons.","start":8917.947,"end":8936.446,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"On","start":8917.947,"end":8918.011},{"text":"the","start":8918.011,"end":8918.091},{"text":"other","start":8918.108,"end":8918.332},{"text":"hand,","start":8918.332,"end":8918.557},{"text":"there","start":8918.653,"end":8918.733},{"text":"are","start":8918.733,"end":8918.894},{"text":"cases","start":8918.894,"end":8919.198},{"text":"where,","start":8919.311,"end":8919.423},{"text":"and","start":8920.113,"end":8920.177},{"text":"I","start":8920.193,"end":8920.273},{"text":"maybe","start":8920.273,"end":8920.755},{"text":"disagree","start":8920.835,"end":8921.252},{"text":"with","start":8921.637,"end":8921.733},{"text":"what","start":8921.798,"end":8921.926},{"text":"was","start":8921.942,"end":8922.022},{"text":"said","start":8922.054,"end":8922.311},{"text":"before,","start":8922.439,"end":8922.792},{"text":"there","start":8923.466,"end":8923.562},{"text":"are","start":8923.562,"end":8923.755},{"text":"many","start":8923.803,"end":8924.172},{"text":"situations","start":8924.188,"end":8924.814},{"text":"where","start":8924.926,"end":8926.306},{"text":"the","start":8926.434,"end":8926.482},{"text":"person","start":8926.531,"end":8926.819},{"text":"actually","start":8927.076,"end":8927.381},{"text":"changes","start":8927.975,"end":8928.376},{"text":"his","start":8928.376,"end":8928.504},{"text":"center","start":8928.536,"end":8928.761},{"text":"of","start":8928.841,"end":8928.921},{"text":"vital","start":8928.937,"end":8929.242},{"text":"interests,","start":8929.322,"end":8929.659},{"text":"and","start":8930.221,"end":8930.285},{"text":"it's","start":8930.365,"end":8930.477},{"text":"not","start":8930.542,"end":8930.878},{"text":"only","start":8931.007,"end":8931.231},{"text":"for","start":8931.247,"end":8931.424},{"text":"tax","start":8931.424,"end":8931.745},{"text":"reasons,","start":8931.745,"end":8932.194},{"text":"it's","start":8932.852,"end":8933.012},{"text":"also","start":8933.012,"end":8933.333},{"text":"for","start":8933.333,"end":8933.462},{"text":"other","start":8933.51,"end":8933.814},{"text":"quality","start":8933.814,"end":8934.167},{"text":"of","start":8934.167,"end":8934.232},{"text":"life","start":8934.232,"end":8934.536},{"text":"reasons,","start":8934.536,"end":8934.938},{"text":"there","start":8935.034,"end":8935.098},{"text":"can","start":8935.114,"end":8935.21},{"text":"be","start":8935.21,"end":8935.451},{"text":"many","start":8935.515,"end":8935.756},{"text":"different","start":8935.756,"end":8936.029},{"text":"reasons.","start":8936.077,"end":8936.446}]},{"text":"And then you have the situation, well, with somebody who's effectively established in in a lower state, lower tax state, then what's the situation there?","start":8937.424,"end":8948.468,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"And","start":8937.424,"end":8937.505},{"text":"then","start":8937.601,"end":8937.713},{"text":"you","start":8937.761,"end":8937.841},{"text":"have","start":8937.841,"end":8937.986},{"text":"the","start":8937.986,"end":8938.05},{"text":"situation,","start":8938.05,"end":8938.628},{"text":"well,","start":8938.644,"end":8938.788},{"text":"with","start":8938.868,"end":8938.916},{"text":"somebody","start":8938.916,"end":8939.253},{"text":"who's","start":8939.43,"end":8939.574},{"text":"effectively","start":8939.783,"end":8940.376},{"text":"established","start":8940.633,"end":8941.451},{"text":"in","start":8941.451,"end":8941.5},{"text":"in","start":8941.516,"end":8941.616},{"text":"a","start":8941.616,"end":8941.633},{"text":"lower","start":8941.699,"end":8942.048},{"text":"state,","start":8942.048,"end":8942.78},{"text":"lower","start":8944.637,"end":8944.879},{"text":"tax","start":8944.879,"end":8945.235},{"text":"state,","start":8945.235,"end":8945.429},{"text":"then","start":8946.173,"end":8946.286},{"text":"what's","start":8946.981,"end":8947.321},{"text":"the","start":8947.369,"end":8947.563},{"text":"situation","start":8947.628,"end":8948.161},{"text":"there?","start":8948.274,"end":8948.468}]},{"text":"In Switzerland, our income tax rate is about 40%, and so I don't think we're, we're not in a situation, it's seen as a very low tax jurisdiction.","start":8949.81,"end":8962.421,"topics":[],"words":[{"text":"In","start":8949.81,"end":8949.859},{"text":"Switzerland,","start":8949.907,"end":8950.279},{"text":"our","start":8950.295,"end":8950.538},{"text":"income","start":8950.699,"end":8950.958},{"text":"tax","start":8951.023,"end":8951.33},{"text":"rate","start":8951.33,"end":8951.524},{"text":"is","start":8951.524,"end":8951.637},{"text":"about","start":8951.847,"end":8952.106},{"text":"40%,","start":8952.154,"end":8952.769},{"text":"and","start":8953.596,"end":8953.741},{"text":"so","start":8953.789,"end":8953.934},{"text":"I","start":8954.079,"end":8954.16},{"text":"don't","start":8954.16,"end":8954.321},{"text":"think","start":8954.337,"end":8954.643},{"text":"we're,","start":8954.643,"end":8954.836},{"text":"we're","start":8955.609,"end":8955.673},{"text":"not","start":8955.673,"end":8955.899},{"text":"in","start":8955.947,"end":8956.028},{"text":"a","start":8956.028,"end":8956.044},{"text":"situation,","start":8956.044,"end":8956.801},{"text":"it's","start":8957.139,"end":8957.445},{"text":"seen","start":8957.477,"end":8957.767},{"text":"as","start":8958.588,"end":8958.653},{"text":"a","start":8958.83,"end":8958.959},{"text":"very","start":8960.682,"end":8960.81},{"text":"low","start":8960.923,"end":8961.181},{"text":"tax","start":8961.181,"end":8961.696},{"text":"jurisdiction.","start":8961.906,"end":8962.421}]},{"text":"That's not really the case.","start":8962.469,"end":8963.812,"topics":[],"words":[{"text":"That's","start":8962.469,"end":8962.711},{"text":"not","start":8962.711,"end":8963.027},{"text":"really","start":8963.027,"end":8963.3},{"text":"the","start":8963.3,"end":8963.454},{"text":"case.","start":8963.454,"end":8963.812}]},{"text":"Another complication is that, as was also mentioned before, you have the domestic measures that you can do, like an exit tax or, yeah, all the different ones that you will study, and then you have the bilateral and the multilateral aspect of things.","start":8965.461,"end":8986.766,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"Another","start":8965.461,"end":8965.774},{"text":"complication","start":8965.809,"end":8966.47},{"text":"is","start":8967.833,"end":8967.897},{"text":"that,","start":8968.075,"end":8968.333},{"text":"as","start":8968.964,"end":8969.028},{"text":"was","start":8969.125,"end":8969.287},{"text":"also","start":8969.287,"end":8969.48},{"text":"mentioned","start":8969.48,"end":8969.852},{"text":"before,","start":8969.852,"end":8970.369},{"text":"you","start":8971.144,"end":8971.29},{"text":"have","start":8971.306,"end":8971.532},{"text":"the","start":8971.565,"end":8971.71},{"text":"domestic","start":8971.726,"end":8972.292},{"text":"measures","start":8972.292,"end":8972.744},{"text":"that","start":8973.019,"end":8973.229},{"text":"you","start":8973.261,"end":8973.342},{"text":"can","start":8973.406,"end":8973.487},{"text":"do,","start":8973.584,"end":8973.713},{"text":"like","start":8974.295,"end":8974.472},{"text":"an","start":8974.472,"end":8974.569},{"text":"exit","start":8974.618,"end":8974.941},{"text":"tax","start":8974.941,"end":8975.506},{"text":"or,","start":8975.506,"end":8975.781},{"text":"yeah,","start":8977.362,"end":8977.798},{"text":"all","start":8978.734,"end":8978.782},{"text":"the","start":8979.299,"end":8979.379},{"text":"different","start":8979.379,"end":8979.638},{"text":"ones","start":8979.638,"end":8979.896},{"text":"that","start":8979.896,"end":8980.154},{"text":"you","start":8980.67,"end":8980.767},{"text":"will","start":8980.767,"end":8980.864},{"text":"study,","start":8980.864,"end":8981.219},{"text":"and","start":8981.494,"end":8981.558},{"text":"then","start":8981.655,"end":8981.865},{"text":"you","start":8983.253,"end":8983.398},{"text":"have","start":8983.414,"end":8983.801},{"text":"the","start":8983.85,"end":8983.995},{"text":"bilateral","start":8984.059,"end":8984.705},{"text":"and","start":8984.705,"end":8984.77},{"text":"the","start":8984.77,"end":8984.818},{"text":"multilateral","start":8984.818,"end":8985.76},{"text":"aspect","start":8985.841,"end":8986.263},{"text":"of","start":8986.263,"end":8986.392},{"text":"things.","start":8986.425,"end":8986.766}]},{"text":"And how likely is it that we're going to, on a multilateral level agree on fighting this, that's, well, that's a very political issue.","start":8988.275,"end":9000.074,"topics":[],"words":[{"text":"And","start":8988.275,"end":8988.794},{"text":"how","start":8989.087,"end":8989.2},{"text":"likely","start":8989.265,"end":8989.72},{"text":"is","start":8989.752,"end":8989.882},{"text":"it","start":8989.914,"end":8990.077},{"text":"that","start":8990.077,"end":8990.271},{"text":"we're","start":8990.385,"end":8990.645},{"text":"going","start":8990.645,"end":8990.839},{"text":"to,","start":8990.969,"end":8991.099},{"text":"on","start":8991.213,"end":8991.261},{"text":"a","start":8991.359,"end":8991.375},{"text":"multilateral","start":8991.375,"end":8991.911},{"text":"level","start":8993.02,"end":8993.247},{"text":"agree","start":8993.588,"end":8994.106},{"text":"on","start":8996.101,"end":8996.247},{"text":"fighting","start":8997.431,"end":8997.933},{"text":"this,","start":8998.063,"end":8998.257},{"text":"that's,","start":8998.533,"end":8998.89},{"text":"well,","start":8999.02,"end":8999.101},{"text":"that's","start":8999.117,"end":8999.295},{"text":"a","start":8999.295,"end":8999.36},{"text":"very","start":8999.36,"end":8999.571},{"text":"political","start":8999.603,"end":9000.025},{"text":"issue.","start":9000.025,"end":9000.074}]},{"text":"It's very difficult to do it without the real big players in this world.","start":9002.625,"end":9006.13,"topics":[],"words":[{"text":"It's","start":9002.625,"end":9002.786},{"text":"very","start":9002.786,"end":9002.948},{"text":"difficult","start":9002.948,"end":9003.416},{"text":"to","start":9003.416,"end":9003.481},{"text":"do","start":9003.497,"end":9003.643},{"text":"it","start":9003.659,"end":9003.74},{"text":"without","start":9003.74,"end":9004.224},{"text":"the","start":9004.224,"end":9004.305},{"text":"real","start":9004.466,"end":9004.612},{"text":"big","start":9004.725,"end":9004.903},{"text":"players","start":9004.951,"end":9005.339},{"text":"in","start":9005.516,"end":9005.597},{"text":"this","start":9005.597,"end":9005.775},{"text":"world.","start":9005.775,"end":9006.13}]},{"text":"So I guess it's a field where we're gonna have to go step by step and little by little try to to improve the system.","start":9007.52,"end":9020.885,"topics":[],"words":[{"text":"So","start":9007.52,"end":9007.68},{"text":"I","start":9009.319,"end":9009.335},{"text":"guess","start":9009.399,"end":9009.673},{"text":"it's","start":9009.946,"end":9010.637},{"text":"a","start":9010.749,"end":9010.765},{"text":"field","start":9013.191,"end":9013.786},{"text":"where","start":9013.818,"end":9014.236},{"text":"we're","start":9014.766,"end":9014.862},{"text":"gonna","start":9014.862,"end":9015.023},{"text":"have","start":9015.023,"end":9015.152},{"text":"to","start":9015.2,"end":9015.28},{"text":"go","start":9015.28,"end":9015.425},{"text":"step","start":9015.425,"end":9015.746},{"text":"by","start":9015.746,"end":9015.907},{"text":"step","start":9015.907,"end":9016.405},{"text":"and","start":9016.453,"end":9016.55},{"text":"little","start":9016.55,"end":9016.791},{"text":"by","start":9016.791,"end":9016.919},{"text":"little","start":9017,"end":9017.385},{"text":"try","start":9017.603,"end":9017.954},{"text":"to","start":9018.021,"end":9018.306},{"text":"to","start":9018.96,"end":9019.251},{"text":"improve","start":9019.947,"end":9020.303},{"text":"the","start":9020.351,"end":9020.432},{"text":"system.","start":9020.432,"end":9020.885}]},{"text":"And so I wish you lots of luck in following this.","start":9023.974,"end":9028.742,"topics":[],"words":[{"text":"And","start":9023.974,"end":9024.039},{"text":"so","start":9024.136,"end":9024.46},{"text":"I","start":9024.476,"end":9024.589},{"text":"wish","start":9025.123,"end":9025.236},{"text":"you","start":9025.285,"end":9025.495},{"text":"lots","start":9026.482,"end":9026.74},{"text":"of","start":9026.74,"end":9026.87},{"text":"luck","start":9027.371,"end":9027.533},{"text":"in","start":9027.953,"end":9028.001},{"text":"following","start":9028.275,"end":9028.484},{"text":"this.","start":9028.516,"end":9028.742}]},{"text":"The last thing I wanted to say is, you know, we should also take into consideration work that's being done at the IMF on the notion of beneficial ownership, for instance, or at the OECD, reflecting on global mobility, on— at the INC, of course, there's an article on high-net individuals.","start":9028.919,"end":9051.998,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."},{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."},{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"The","start":9028.919,"end":9029.064},{"text":"last","start":9029.386,"end":9029.563},{"text":"thing","start":9029.563,"end":9029.66},{"text":"I","start":9029.724,"end":9029.74},{"text":"wanted","start":9029.788,"end":9029.965},{"text":"to","start":9029.965,"end":9030.062},{"text":"say","start":9030.062,"end":9030.384},{"text":"is,","start":9031.012,"end":9031.141},{"text":"you","start":9031.237,"end":9031.27},{"text":"know,","start":9031.27,"end":9031.463},{"text":"we","start":9031.56,"end":9031.64},{"text":"should","start":9031.64,"end":9031.817},{"text":"also","start":9031.882,"end":9032.059},{"text":"take","start":9032.059,"end":9032.3},{"text":"into","start":9032.3,"end":9032.558},{"text":"consideration","start":9033.089,"end":9033.878},{"text":"work","start":9034.715,"end":9034.973},{"text":"that's","start":9034.973,"end":9035.198},{"text":"being","start":9035.198,"end":9035.327},{"text":"done","start":9035.44,"end":9035.649},{"text":"at","start":9036.97,"end":9037.098},{"text":"the","start":9037.115,"end":9037.195},{"text":"IMF","start":9037.372,"end":9037.71},{"text":"on","start":9037.775,"end":9037.823},{"text":"the","start":9037.919,"end":9037.952},{"text":"notion","start":9037.952,"end":9038.435},{"text":"of","start":9038.435,"end":9038.628},{"text":"beneficial","start":9038.885,"end":9039.304},{"text":"ownership,","start":9039.304,"end":9039.771},{"text":"for","start":9039.787,"end":9039.931},{"text":"instance,","start":9039.931,"end":9040.382},{"text":"or","start":9040.656,"end":9042.459},{"text":"at","start":9042.845,"end":9042.942},{"text":"the","start":9042.99,"end":9043.086},{"text":"OECD,","start":9043.086,"end":9043.714},{"text":"reflecting","start":9044.332,"end":9044.864},{"text":"on","start":9044.976,"end":9045.105},{"text":"global","start":9045.218,"end":9045.572},{"text":"mobility,","start":9045.572,"end":9046.152},{"text":"on—","start":9046.973,"end":9047.199},{"text":"at","start":9047.376,"end":9047.972},{"text":"the","start":9048.036,"end":9048.117},{"text":"INC,","start":9048.197,"end":9048.632},{"text":"of","start":9048.697,"end":9048.777},{"text":"course,","start":9048.825,"end":9049.019},{"text":"there's","start":9049.067,"end":9049.164},{"text":"an","start":9049.164,"end":9049.244},{"text":"article","start":9049.244,"end":9049.55},{"text":"on","start":9049.55,"end":9049.598},{"text":"high-net","start":9049.647,"end":9051.45},{"text":"individuals.","start":9051.499,"end":9051.998}]},{"text":"So all things that we should, you know, use all the information we have and feed from that and avoid duplication as well in that context.","start":9052.095,"end":9064.694,"topics":[],"words":[{"text":"So","start":9052.095,"end":9052.207},{"text":"all","start":9052.288,"end":9052.401},{"text":"things","start":9052.401,"end":9052.755},{"text":"that","start":9052.868,"end":9053.061},{"text":"we","start":9054.566,"end":9054.664},{"text":"should,","start":9054.664,"end":9054.891},{"text":"you","start":9055.118,"end":9055.15},{"text":"know,","start":9055.15,"end":9055.345},{"text":"use","start":9056.351,"end":9056.594},{"text":"all","start":9056.659,"end":9056.691},{"text":"the","start":9056.691,"end":9056.821},{"text":"information","start":9056.821,"end":9057.324},{"text":"we","start":9057.324,"end":9057.47},{"text":"have","start":9057.47,"end":9057.86},{"text":"and","start":9058.541,"end":9058.606},{"text":"feed","start":9058.687,"end":9059.092},{"text":"from","start":9059.092,"end":9059.238},{"text":"that","start":9059.271,"end":9059.466},{"text":"and","start":9059.595,"end":9059.66},{"text":"avoid","start":9059.839,"end":9060.244},{"text":"duplication","start":9060.309,"end":9060.812},{"text":"as","start":9060.812,"end":9060.86},{"text":"well","start":9060.957,"end":9061.086},{"text":"in","start":9063.953,"end":9064.001},{"text":"that","start":9064.114,"end":9064.227},{"text":"context.","start":9064.275,"end":9064.694}]},{"text":"So all the best, and I support your work plan.","start":9064.758,"end":9068.431,"topics":[],"words":[{"text":"So","start":9064.758,"end":9064.919},{"text":"all","start":9066.369,"end":9066.433},{"text":"the","start":9066.433,"end":9066.53},{"text":"best,","start":9066.53,"end":9066.949},{"text":"and","start":9066.997,"end":9067.158},{"text":"I","start":9067.158,"end":9067.174},{"text":"support","start":9067.352,"end":9067.883},{"text":"your","start":9067.883,"end":9068.093},{"text":"work","start":9068.205,"end":9068.366},{"text":"plan.","start":9068.366,"end":9068.431}]}]}],"speaker":{"name":"John","affiliation":"CHE","affiliation_full":"Switzerland","group":null,"function":"Committee member"}},{"statement_number":72,"start":9068.479,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=9069","paragraphs":[{"sentences":[{"text":"Thank you.","start":9068.479,"end":9068.592,"topics":[],"words":[{"text":"Thank","start":9068.479,"end":9068.56},{"text":"you.","start":9068.56,"end":9068.592}]}]},{"sentences":[{"text":"Thank you.","start":9071.048,"end":9071.631,"topics":[],"words":[{"text":"Thank","start":9071.048,"end":9071.372},{"text":"you.","start":9071.437,"end":9071.631}]},{"text":"We have a request for the floor from an online participant, Greenpeace International.","start":9072.085,"end":9077.301,"topics":[],"words":[{"text":"We","start":9072.085,"end":9072.263},{"text":"have","start":9072.263,"end":9072.635},{"text":"a","start":9072.814,"end":9072.976},{"text":"request","start":9072.976,"end":9073.316},{"text":"for","start":9073.316,"end":9073.478},{"text":"the","start":9073.478,"end":9073.624},{"text":"floor","start":9073.624,"end":9073.883},{"text":"from","start":9073.883,"end":9074.077},{"text":"an","start":9074.288,"end":9074.336},{"text":"online","start":9074.531,"end":9074.903},{"text":"participant,","start":9075.001,"end":9075.762},{"text":"Greenpeace","start":9075.892,"end":9076.426},{"text":"International.","start":9076.556,"end":9077.301}]},{"text":"Please go ahead.","start":9077.674,"end":9078.224,"topics":[],"words":[{"text":"Please","start":9077.674,"end":9077.9},{"text":"go","start":9077.933,"end":9078.014},{"text":"ahead.","start":9078.014,"end":9078.224}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":73,"start":9083.069,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=9084","paragraphs":[{"sentences":[{"text":"Thank you, and thank you to Jorge, Erika, and Lorenzo and all subcommittee participants for this very important work.","start":9083.069,"end":9092.506,"topics":[],"words":[{"text":"Thank","start":9083.069,"end":9083.406},{"text":"you,","start":9083.406,"end":9083.647},{"text":"and","start":9085.736,"end":9085.865},{"text":"thank","start":9087.182,"end":9087.439},{"text":"you","start":9087.488,"end":9087.68},{"text":"to","start":9087.809,"end":9088.146},{"text":"Jorge,","start":9088.227,"end":9088.612},{"text":"Erika,","start":9088.628,"end":9088.837},{"text":"and","start":9088.853,"end":9088.982},{"text":"Lorenzo","start":9089.014,"end":9089.512},{"text":"and","start":9089.512,"end":9089.673},{"text":"all","start":9089.737,"end":9089.769},{"text":"subcommittee","start":9089.769,"end":9090.316},{"text":"participants","start":9090.38,"end":9090.974},{"text":"for","start":9091.039,"end":9091.151},{"text":"this","start":9091.183,"end":9091.392},{"text":"very","start":9091.521,"end":9091.73},{"text":"important","start":9091.746,"end":9092.182},{"text":"work.","start":9092.231,"end":9092.506}]},{"text":"We fully support the areas of work that have been identified.","start":9092.975,"end":9096.604,"topics":[],"words":[{"text":"We","start":9092.975,"end":9093.056},{"text":"fully","start":9093.056,"end":9093.299},{"text":"support","start":9093.299,"end":9093.913},{"text":"the","start":9094.496,"end":9094.577},{"text":"areas","start":9094.658,"end":9094.884},{"text":"of","start":9094.933,"end":9095.046},{"text":"work","start":9095.143,"end":9095.305},{"text":"that","start":9095.305,"end":9097.295},{"text":"have","start":9095.432,"end":9095.544},{"text":"been","start":9095.576,"end":9095.721},{"text":"identified.","start":9095.897,"end":9096.604}]},{"text":"There's really just one point I'd like to note, that CRP 10 highlights the potential for future collaboration with other subcommittees such as Tax and AI, Tax and Gender, the UN Model Convention.","start":9097.599,"end":9108.807,"topics":[{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."}],"words":[{"text":"There's","start":9097.599,"end":9097.824},{"text":"really","start":9097.824,"end":9098.065},{"text":"just","start":9098.065,"end":9098.225},{"text":"one","start":9098.225,"end":9098.29},{"text":"point","start":9098.386,"end":9098.643},{"text":"I'd","start":9098.643,"end":9098.787},{"text":"like","start":9098.787,"end":9098.964},{"text":"to","start":9098.964,"end":9099.093},{"text":"note,","start":9099.767,"end":9099.944},{"text":"that","start":9099.992,"end":9100.168},{"text":"CRP","start":9100.168,"end":9100.795},{"text":"10","start":9100.795,"end":9101.019},{"text":"highlights","start":9101.18,"end":9101.533},{"text":"the","start":9101.533,"end":9101.613},{"text":"potential","start":9101.613,"end":9102.208},{"text":"for","start":9102.256,"end":9102.48},{"text":"future","start":9102.48,"end":9102.946},{"text":"collaboration","start":9103.059,"end":9103.765},{"text":"with","start":9103.765,"end":9103.91},{"text":"other","start":9104.022,"end":9104.199},{"text":"subcommittees","start":9104.199,"end":9104.793},{"text":"such","start":9104.825,"end":9105.033},{"text":"as","start":9105.146,"end":9105.355},{"text":"Tax","start":9105.949,"end":9106.27},{"text":"and","start":9106.27,"end":9106.414},{"text":"AI,","start":9106.414,"end":9106.623},{"text":"Tax","start":9106.832,"end":9107.153},{"text":"and","start":9107.153,"end":9107.233},{"text":"Gender,","start":9107.233,"end":9107.651},{"text":"the","start":9107.715,"end":9107.859},{"text":"UN","start":9107.859,"end":9108.036},{"text":"Model","start":9108.036,"end":9108.341},{"text":"Convention.","start":9108.341,"end":9108.807}]},{"text":"In that regard, we would also encourage exploring linkages with the Subcommittee on Environmental Taxation.","start":9109.385,"end":9114.667,"topics":[],"words":[{"text":"In","start":9109.385,"end":9109.449},{"text":"that","start":9109.465,"end":9109.594},{"text":"regard,","start":9109.642,"end":9110.011},{"text":"we","start":9110.043,"end":9110.107},{"text":"would","start":9110.107,"end":9110.22},{"text":"also","start":9110.268,"end":9110.396},{"text":"encourage","start":9110.445,"end":9110.894},{"text":"exploring","start":9110.926,"end":9111.376},{"text":"linkages","start":9111.472,"end":9111.938},{"text":"with","start":9112.05,"end":9112.195},{"text":"the","start":9112.195,"end":9112.259},{"text":"Subcommittee","start":9112.259,"end":9112.917},{"text":"on","start":9112.998,"end":9113.062},{"text":"Environmental","start":9113.158,"end":9113.977},{"text":"Taxation.","start":9113.977,"end":9114.667}]},{"text":"There is growing research suggesting that the top 1% of global income earners are responsible for a significant significant proportion of global annual consumption-based emissions and connected with their disproportionate share of global wealth that, yeah, I do think that plays a role.","start":9115.406,"end":9131.25,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"There","start":9115.406,"end":9115.502},{"text":"is","start":9115.502,"end":9115.631},{"text":"growing","start":9115.727,"end":9115.936},{"text":"research","start":9116.048,"end":9116.514},{"text":"suggesting","start":9116.61,"end":9117.236},{"text":"that","start":9117.253,"end":9117.429},{"text":"the","start":9117.429,"end":9117.509},{"text":"top","start":9117.509,"end":9117.766},{"text":"1%","start":9117.815,"end":9117.879},{"text":"of","start":9118.055,"end":9118.087},{"text":"global","start":9118.087,"end":9118.73},{"text":"income","start":9118.794,"end":9119.195},{"text":"earners","start":9119.195,"end":9119.484},{"text":"are","start":9119.661,"end":9119.725},{"text":"responsible","start":9119.757,"end":9120.48},{"text":"for","start":9120.48,"end":9120.576},{"text":"a","start":9120.576,"end":9120.592},{"text":"significant","start":9120.592,"end":9122.776},{"text":"significant","start":9120.93,"end":9121.442},{"text":"proportion","start":9121.442,"end":9121.939},{"text":"of","start":9121.939,"end":9122.051},{"text":"global","start":9122.083,"end":9122.436},{"text":"annual","start":9123.029,"end":9123.253},{"text":"consumption-based","start":9123.349,"end":9124.231},{"text":"emissions","start":9124.231,"end":9124.775},{"text":"and","start":9124.952,"end":9125.032},{"text":"connected","start":9125.128,"end":9125.561},{"text":"with","start":9125.609,"end":9125.833},{"text":"their","start":9125.833,"end":9126.122},{"text":"disproportionate","start":9126.49,"end":9127.291},{"text":"share","start":9127.291,"end":9127.548},{"text":"of","start":9127.612,"end":9127.74},{"text":"global","start":9127.772,"end":9128.077},{"text":"wealth","start":9128.077,"end":9128.301},{"text":"that,","start":9128.397,"end":9128.734},{"text":"yeah,","start":9129.198,"end":9129.455},{"text":"I","start":9129.599,"end":9129.679},{"text":"do","start":9130.08,"end":9130.176},{"text":"think","start":9130.176,"end":9130.336},{"text":"that","start":9130.336,"end":9130.576},{"text":"plays","start":9130.576,"end":9130.785},{"text":"a","start":9130.833,"end":9130.961},{"text":"role.","start":9130.961,"end":9131.25}]},{"text":"So this perspective may be relevant for the subcommittee's work, particularly when thinking about how tax systems can deliver equitable and distributional outcomes.","start":9131.714,"end":9141.201,"topics":[],"words":[{"text":"So","start":9131.714,"end":9131.907},{"text":"this","start":9131.923,"end":9131.987},{"text":"perspective","start":9132.083,"end":9132.628},{"text":"may","start":9132.66,"end":9132.82},{"text":"be","start":9132.82,"end":9132.916},{"text":"relevant","start":9132.98,"end":9133.381},{"text":"for","start":9133.381,"end":9133.605},{"text":"the","start":9133.605,"end":9133.685},{"text":"subcommittee's","start":9133.685,"end":9134.374},{"text":"work,","start":9134.647,"end":9134.871},{"text":"particularly","start":9134.903,"end":9135.672},{"text":"when","start":9135.704,"end":9135.833},{"text":"thinking","start":9135.945,"end":9136.377},{"text":"about","start":9136.426,"end":9136.81},{"text":"how","start":9137.227,"end":9137.403},{"text":"tax","start":9137.547,"end":9137.868},{"text":"systems","start":9137.868,"end":9138.316},{"text":"can","start":9138.413,"end":9138.637},{"text":"deliver","start":9138.653,"end":9139.038},{"text":"equitable","start":9139.134,"end":9139.614},{"text":"and","start":9139.791,"end":9139.919},{"text":"distributional","start":9139.951,"end":9140.64},{"text":"outcomes.","start":9140.736,"end":9141.201}]},{"text":"It also highlights the importance of looking how different tax instruments interact generally, especially where environmental taxes may have regressive effects and could be complemented by more progressive measures.","start":9141.634,"end":9154.261,"topics":[],"words":[{"text":"It","start":9141.634,"end":9141.73},{"text":"also","start":9141.794,"end":9141.97},{"text":"highlights","start":9142.034,"end":9142.499},{"text":"the","start":9142.499,"end":9142.531},{"text":"importance","start":9142.531,"end":9143.188},{"text":"of","start":9143.38,"end":9143.444},{"text":"looking","start":9143.476,"end":9143.765},{"text":"how","start":9143.797,"end":9143.957},{"text":"different","start":9144.278,"end":9144.678},{"text":"tax","start":9144.678,"end":9145.079},{"text":"instruments","start":9145.079,"end":9145.512},{"text":"interact","start":9145.624,"end":9146.04},{"text":"generally,","start":9146.04,"end":9146.489},{"text":"especially","start":9146.762,"end":9147.13},{"text":"where","start":9147.483,"end":9147.643},{"text":"environmental","start":9147.643,"end":9148.348},{"text":"taxes","start":9148.364,"end":9148.781},{"text":"may","start":9148.845,"end":9149.005},{"text":"have","start":9149.005,"end":9149.229},{"text":"regressive","start":9149.229,"end":9149.694},{"text":"effects","start":9149.742,"end":9150.175},{"text":"and","start":9150.752,"end":9151.136},{"text":"could","start":9151.168,"end":9151.329},{"text":"be","start":9151.409,"end":9151.489},{"text":"complemented","start":9151.489,"end":9152.386},{"text":"by","start":9152.61,"end":9152.787},{"text":"more","start":9152.787,"end":9153.043},{"text":"progressive","start":9153.171,"end":9153.78},{"text":"measures.","start":9153.892,"end":9154.261}]},{"text":"And just one final thought, we're also aware that— of the scope of this subcommittee, but we are also aware of related discussions that were just mentioned but that are also emerging at other UN fora, including under the UNFCCC, and we're thinking that it may be useful for the subcommittee to remain aware of these developments, as its work may serve as practical guidance beyond the tax community in discussions related to financing climate and development, Sustainable Development Objectives.","start":9155.335,"end":9185.946,"topics":[],"words":[{"text":"And","start":9155.335,"end":9155.399},{"text":"just","start":9155.415,"end":9155.639},{"text":"one","start":9155.639,"end":9155.703},{"text":"final","start":9155.815,"end":9156.104},{"text":"thought,","start":9156.152,"end":9156.617},{"text":"we're","start":9156.697,"end":9157.802},{"text":"also","start":9157.882,"end":9158.139},{"text":"aware","start":9158.139,"end":9158.411},{"text":"that—","start":9158.604,"end":9159.02},{"text":"of","start":9159.1,"end":9159.309},{"text":"the","start":9159.341,"end":9159.421},{"text":"scope","start":9159.421,"end":9159.757},{"text":"of","start":9159.757,"end":9159.87},{"text":"this","start":9159.982,"end":9160.238},{"text":"subcommittee,","start":9160.959,"end":9161.68},{"text":"but","start":9161.744,"end":9161.857},{"text":"we","start":9161.905,"end":9161.969},{"text":"are","start":9161.985,"end":9162.033},{"text":"also","start":9162.145,"end":9162.465},{"text":"aware","start":9162.465,"end":9162.722},{"text":"of","start":9162.866,"end":9162.994},{"text":"related","start":9163.491,"end":9163.828},{"text":"discussions","start":9163.828,"end":9164.677},{"text":"that","start":9164.789,"end":9164.933},{"text":"were","start":9164.933,"end":9165.142},{"text":"just","start":9165.174,"end":9165.414},{"text":"mentioned","start":9165.414,"end":9165.831},{"text":"but","start":9165.831,"end":9165.991},{"text":"that","start":9166.055,"end":9166.167},{"text":"are","start":9166.167,"end":9166.263},{"text":"also","start":9166.375,"end":9166.696},{"text":"emerging","start":9166.696,"end":9167.113},{"text":"at","start":9167.113,"end":9167.209},{"text":"other","start":9167.273,"end":9167.545},{"text":"UN","start":9167.577,"end":9167.802},{"text":"fora,","start":9167.914,"end":9168.138},{"text":"including","start":9168.154,"end":9168.731},{"text":"under","start":9168.731,"end":9169.003},{"text":"the","start":9169.019,"end":9169.212},{"text":"UNFCCC,","start":9169.212,"end":9169.612},{"text":"and","start":9170.622,"end":9170.766},{"text":"we're","start":9170.878,"end":9171.391},{"text":"thinking","start":9171.439,"end":9171.888},{"text":"that","start":9171.92,"end":9172.064},{"text":"it","start":9172.064,"end":9172.144},{"text":"may","start":9172.144,"end":9172.32},{"text":"be","start":9172.32,"end":9172.481},{"text":"useful","start":9172.481,"end":9172.849},{"text":"for","start":9172.881,"end":9173.138},{"text":"the","start":9173.026,"end":9173.106},{"text":"subcommittee","start":9173.106,"end":9173.684},{"text":"to","start":9173.684,"end":9173.861},{"text":"remain","start":9173.909,"end":9174.215},{"text":"aware","start":9174.311,"end":9174.504},{"text":"of","start":9174.552,"end":9174.617},{"text":"these","start":9174.649,"end":9174.777},{"text":"developments,","start":9175.292,"end":9175.87},{"text":"as","start":9176.079,"end":9176.224},{"text":"its","start":9176.658,"end":9176.899},{"text":"work","start":9176.899,"end":9177.076},{"text":"may","start":9177.204,"end":9177.461},{"text":"serve","start":9177.461,"end":9177.847},{"text":"as","start":9177.847,"end":9177.911},{"text":"practical","start":9178.008,"end":9178.49},{"text":"guidance","start":9178.49,"end":9178.988},{"text":"beyond","start":9178.988,"end":9179.358},{"text":"the","start":9179.615,"end":9179.695},{"text":"tax","start":9179.695,"end":9179.92},{"text":"community","start":9180.017,"end":9180.515},{"text":"in","start":9180.515,"end":9180.547},{"text":"discussions","start":9180.547,"end":9181.383},{"text":"related","start":9181.383,"end":9181.801},{"text":"to","start":9181.801,"end":9182.01},{"text":"financing","start":9182.01,"end":9182.572},{"text":"climate","start":9182.588,"end":9183.15},{"text":"and","start":9183.15,"end":9183.375},{"text":"development,","start":9183.488,"end":9184.13},{"text":"Sustainable","start":9184.355,"end":9184.966},{"text":"Development","start":9184.998,"end":9185.496},{"text":"Objectives.","start":9185.496,"end":9185.946}]},{"text":"And that leads me to say, we as Greenpeace are very happy to contribute to this work and are also happy to share ongoing research we do in this area.","start":9187.006,"end":9195.92,"topics":[],"words":[{"text":"And","start":9187.006,"end":9187.071},{"text":"that","start":9187.987,"end":9188.147},{"text":"leads","start":9188.147,"end":9188.276},{"text":"me","start":9188.372,"end":9188.452},{"text":"to","start":9188.452,"end":9188.549},{"text":"say,","start":9188.549,"end":9188.886},{"text":"we","start":9189.336,"end":9189.449},{"text":"as","start":9189.658,"end":9189.722},{"text":"Greenpeace","start":9189.818,"end":9190.252},{"text":"are","start":9190.252,"end":9190.381},{"text":"very","start":9190.381,"end":9190.605},{"text":"happy","start":9190.622,"end":9190.863},{"text":"to","start":9190.863,"end":9191.007},{"text":"contribute","start":9191.023,"end":9191.425},{"text":"to","start":9191.441,"end":9191.57},{"text":"this","start":9191.586,"end":9191.651},{"text":"work","start":9191.765,"end":9192.091},{"text":"and","start":9192.091,"end":9192.384},{"text":"are","start":9192.759,"end":9192.889},{"text":"also","start":9192.889,"end":9193.134},{"text":"happy","start":9193.134,"end":9193.476},{"text":"to","start":9193.476,"end":9193.574},{"text":"share","start":9193.623,"end":9193.834},{"text":"ongoing","start":9194.111,"end":9194.421},{"text":"research","start":9194.535,"end":9194.91},{"text":"we","start":9195.024,"end":9195.105},{"text":"do","start":9195.105,"end":9195.333},{"text":"in","start":9195.333,"end":9195.399},{"text":"this","start":9195.431,"end":9195.529},{"text":"area.","start":9195.659,"end":9195.92}]},{"text":"Thank you.","start":9196.164,"end":9196.507,"topics":[],"words":[{"text":"Thank","start":9196.164,"end":9196.409},{"text":"you.","start":9196.409,"end":9196.507}]}]}],"speaker":{"name":null,"affiliation":"Greenpeace International","affiliation_full":"Greenpeace International","group":null,"function":"Representative"}},{"statement_number":74,"start":9198.96,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=9199","paragraphs":[{"sentences":[{"text":"Thank you.","start":9198.96,"end":9199.509,"topics":[],"words":[{"text":"Thank","start":9198.96,"end":9199.364},{"text":"you.","start":9199.364,"end":9199.509}]},{"text":"Jan, you have asked for the floor again.","start":9201.061,"end":9203.356,"topics":[],"words":[{"text":"Jan,","start":9201.061,"end":9201.287},{"text":"you","start":9201.95,"end":9202.031},{"text":"have","start":9202.031,"end":9202.176},{"text":"asked","start":9202.306,"end":9202.516},{"text":"for","start":9202.516,"end":9202.597},{"text":"the","start":9202.597,"end":9202.694},{"text":"floor","start":9202.694,"end":9202.952},{"text":"again.","start":9203.179,"end":9203.356}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":75,"start":9205.082,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=9206","paragraphs":[{"sentences":[{"text":"Go ahead. Thank you, Madam Chair.","start":9205.082,"end":9206.148,"topics":[],"words":[{"text":"Go","start":9205.082,"end":9205.246},{"text":"ahead.","start":9205.246,"end":9205.41},{"text":"Thank","start":9205.574,"end":9205.738},{"text":"you,","start":9205.738,"end":9205.787},{"text":"Madam","start":9205.803,"end":9205.984},{"text":"Chair.","start":9205.984,"end":9206.148}]},{"text":"I just forgot one aspect I wanted to mention, and that is that in the case of Switzerland, we also have a wealth tax in all our cantons.","start":9206.23,"end":9215.568,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"I","start":9206.23,"end":9206.311},{"text":"just","start":9206.311,"end":9206.508},{"text":"forgot","start":9206.541,"end":9207},{"text":"one","start":9207.049,"end":9207.164},{"text":"aspect","start":9207.361,"end":9207.787},{"text":"I","start":9207.787,"end":9207.803},{"text":"wanted","start":9207.852,"end":9208.082},{"text":"to","start":9208.098,"end":9208.18},{"text":"mention,","start":9208.18,"end":9208.492},{"text":"and","start":9210.137,"end":9210.297},{"text":"that","start":9210.297,"end":9210.458},{"text":"is","start":9210.458,"end":9210.522},{"text":"that","start":9210.619,"end":9210.779},{"text":"in","start":9211.02,"end":9211.406},{"text":"the","start":9211.438,"end":9211.535},{"text":"case","start":9211.535,"end":9211.776},{"text":"of","start":9211.776,"end":9211.84},{"text":"Switzerland,","start":9211.84,"end":9212.338},{"text":"we","start":9212.386,"end":9212.483},{"text":"also","start":9212.547,"end":9212.788},{"text":"have","start":9212.788,"end":9212.949},{"text":"a","start":9212.949,"end":9213.029},{"text":"wealth","start":9213.029,"end":9213.206},{"text":"tax","start":9213.27,"end":9213.607},{"text":"in","start":9214.17,"end":9214.218},{"text":"all","start":9214.877,"end":9214.909},{"text":"our","start":9214.909,"end":9215.054},{"text":"cantons.","start":9215.054,"end":9215.568}]},{"text":"I mentioned our income rate, but we also have a wealth tax, and in that context, I think the tax mix is important.","start":9215.921,"end":9225.162,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"I","start":9215.921,"end":9215.937},{"text":"mentioned","start":9215.937,"end":9216.259},{"text":"our","start":9216.259,"end":9216.403},{"text":"income","start":9216.419,"end":9216.644},{"text":"rate,","start":9217.624,"end":9217.93},{"text":"but","start":9218.01,"end":9218.155},{"text":"we","start":9218.508,"end":9218.653},{"text":"also","start":9218.669,"end":9218.878},{"text":"have","start":9218.878,"end":9218.99},{"text":"a","start":9218.99,"end":9219.055},{"text":"wealth","start":9219.071,"end":9219.28},{"text":"tax,","start":9219.28,"end":9219.539},{"text":"and","start":9220.186,"end":9220.364},{"text":"in","start":9220.364,"end":9220.413},{"text":"that","start":9220.526,"end":9220.753},{"text":"context,","start":9221.012,"end":9221.74},{"text":"I","start":9222.55,"end":9222.566},{"text":"think","start":9222.631,"end":9222.971},{"text":"the","start":9223.181,"end":9223.278},{"text":"tax","start":9223.343,"end":9223.748},{"text":"mix","start":9223.748,"end":9224.169},{"text":"is","start":9224.234,"end":9224.298},{"text":"important.","start":9224.552,"end":9225.162}]},{"text":"There's certain countries that have a wealth tax but no capital gains tax.","start":9226.462,"end":9229.995,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"There's","start":9226.462,"end":9226.591},{"text":"certain","start":9226.623,"end":9226.848},{"text":"countries","start":9226.88,"end":9227.249},{"text":"that","start":9227.281,"end":9227.426},{"text":"have","start":9227.426,"end":9227.538},{"text":"a","start":9227.538,"end":9227.667},{"text":"wealth","start":9227.667,"end":9227.859},{"text":"tax","start":9227.907,"end":9228.325},{"text":"but","start":9228.325,"end":9228.485},{"text":"no","start":9228.485,"end":9228.742},{"text":"capital","start":9228.887,"end":9229.272},{"text":"gains","start":9229.288,"end":9229.577},{"text":"tax.","start":9229.609,"end":9229.995}]},{"text":"There's other countries that maybe have a capital gains tax but no wealth tax.","start":9230.091,"end":9235.534,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"There's","start":9230.091,"end":9230.316},{"text":"other","start":9230.396,"end":9230.685},{"text":"countries","start":9230.733,"end":9231.344},{"text":"that","start":9231.536,"end":9231.777},{"text":"maybe","start":9232.74,"end":9233.206},{"text":"have","start":9233.206,"end":9233.383},{"text":"a","start":9233.383,"end":9233.479},{"text":"capital","start":9233.479,"end":9233.848},{"text":"gains","start":9233.864,"end":9234.153},{"text":"tax","start":9234.186,"end":9234.539},{"text":"but","start":9234.587,"end":9234.748},{"text":"no","start":9234.748,"end":9234.828},{"text":"wealth","start":9234.892,"end":9235.117},{"text":"tax.","start":9235.149,"end":9235.534}]},{"text":"There's countries like Sweden, for instance, that decide to get rid of their wealth tax.","start":9236.193,"end":9240.978,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"There's","start":9236.193,"end":9237.22},{"text":"countries","start":9237.22,"end":9237.59},{"text":"like","start":9237.718,"end":9238.216},{"text":"Sweden,","start":9238.457,"end":9238.81},{"text":"for","start":9238.906,"end":9239.003},{"text":"instance,","start":9239.003,"end":9239.34},{"text":"that","start":9239.404,"end":9239.484},{"text":"decide","start":9239.484,"end":9239.757},{"text":"to","start":9239.805,"end":9239.886},{"text":"get","start":9239.886,"end":9240.11},{"text":"rid","start":9240.11,"end":9240.271},{"text":"of","start":9240.271,"end":9240.351},{"text":"their","start":9240.351,"end":9240.448},{"text":"wealth","start":9240.448,"end":9240.656},{"text":"tax.","start":9240.753,"end":9240.978}]},{"text":"So it's interesting to see because of, yeah, it'll be good to inform our thinking on, you know, You have to— to achieve an effective result, it also has to be a balanced result.","start":9241.026,"end":9254.425,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"So","start":9241.026,"end":9241.299},{"text":"it's","start":9241.652,"end":9241.796},{"text":"interesting","start":9241.796,"end":9242.182},{"text":"to","start":9242.294,"end":9242.439},{"text":"see","start":9242.439,"end":9242.696},{"text":"because","start":9242.696,"end":9242.985},{"text":"of,","start":9243.081,"end":9243.193},{"text":"yeah,","start":9244.205,"end":9244.365},{"text":"it'll","start":9244.398,"end":9245.297},{"text":"be","start":9245.345,"end":9245.489},{"text":"good","start":9245.505,"end":9245.65},{"text":"to","start":9245.666,"end":9245.811},{"text":"inform","start":9245.827,"end":9246.356},{"text":"our","start":9247.095,"end":9247.191},{"text":"thinking","start":9247.191,"end":9247.802},{"text":"on,","start":9248.219,"end":9248.364},{"text":"you","start":9248.797,"end":9248.926},{"text":"know,","start":9248.974,"end":9249.182},{"text":"You","start":9250.324,"end":9250.405},{"text":"have","start":9250.405,"end":9250.615},{"text":"to—","start":9250.647,"end":9250.792},{"text":"to","start":9251.131,"end":9251.293},{"text":"achieve","start":9251.293,"end":9251.632},{"text":"an","start":9251.696,"end":9251.777},{"text":"effective","start":9251.777,"end":9252.342},{"text":"result,","start":9252.342,"end":9252.73},{"text":"it","start":9252.746,"end":9252.891},{"text":"also","start":9252.891,"end":9253.036},{"text":"has","start":9253.069,"end":9253.198},{"text":"to","start":9253.23,"end":9253.359},{"text":"be","start":9253.375,"end":9253.472},{"text":"a","start":9253.472,"end":9253.553},{"text":"balanced","start":9253.553,"end":9254.021},{"text":"result.","start":9254.021,"end":9254.425}]},{"text":"If it's a result where the tax bill is going to be too high, that's not going to really help the situation.","start":9254.522,"end":9267.147,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"If","start":9254.522,"end":9254.764},{"text":"it's","start":9254.909,"end":9256.653},{"text":"a","start":9256.927,"end":9256.944},{"text":"result","start":9257.267,"end":9257.832},{"text":"where","start":9257.832,"end":9258.106},{"text":"the","start":9259.51,"end":9262.587},{"text":"tax","start":9262.651,"end":9263.054},{"text":"bill","start":9263.07,"end":9263.183},{"text":"is","start":9263.393,"end":9263.441},{"text":"going","start":9263.554,"end":9263.683},{"text":"to","start":9263.699,"end":9263.731},{"text":"be","start":9263.795,"end":9264.037},{"text":"too","start":9264.037,"end":9264.23},{"text":"high,","start":9264.343,"end":9264.553},{"text":"that's","start":9265.39,"end":9265.632},{"text":"not","start":9265.632,"end":9265.697},{"text":"going","start":9265.729,"end":9265.858},{"text":"to","start":9265.874,"end":9265.906},{"text":"really","start":9265.954,"end":9266.148},{"text":"help","start":9266.196,"end":9266.438},{"text":"the","start":9266.438,"end":9266.518},{"text":"situation.","start":9266.518,"end":9267.147}]},{"text":"It might just push high net worth individuals to move.","start":9267.195,"end":9273.463,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"It","start":9267.195,"end":9267.259},{"text":"might","start":9267.259,"end":9267.485},{"text":"just","start":9267.55,"end":9267.855},{"text":"push","start":9268.224,"end":9268.401},{"text":"high","start":9269.092,"end":9269.221},{"text":"net","start":9269.269,"end":9271.599},{"text":"worth","start":9271.599,"end":9271.888},{"text":"individuals","start":9271.92,"end":9272.451},{"text":"to","start":9272.949,"end":9273.093},{"text":"move.","start":9273.093,"end":9273.463}]},{"text":"So just another aspect of the reflection.","start":9273.527,"end":9276.596,"topics":[],"words":[{"text":"So","start":9273.527,"end":9273.849},{"text":"just","start":9274.556,"end":9274.973},{"text":"another","start":9275.118,"end":9275.423},{"text":"aspect","start":9275.52,"end":9275.889},{"text":"of","start":9275.921,"end":9276.002},{"text":"the","start":9276.002,"end":9276.211},{"text":"reflection.","start":9276.323,"end":9276.596}]}]}],"speaker":{"name":"John","affiliation":"CHE","affiliation_full":"Switzerland","group":null,"function":"Committee member"}},{"statement_number":76,"start":9276.645,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=9277","paragraphs":[{"sentences":[{"text":"Thank you.","start":9276.645,"end":9276.757,"topics":[],"words":[{"text":"Thank","start":9276.645,"end":9276.709},{"text":"you.","start":9276.709,"end":9276.757}]}]},{"sentences":[{"text":"Thank you.","start":9279.028,"end":9279.448,"topics":[],"words":[{"text":"Thank","start":9279.028,"end":9279.335},{"text":"you.","start":9279.335,"end":9279.448}]},{"text":"We have business sector.","start":9279.997,"end":9281.063,"topics":[],"words":[{"text":"We","start":9279.997,"end":9280.078},{"text":"have","start":9280.078,"end":9280.223},{"text":"business","start":9280.32,"end":9280.611},{"text":"sector.","start":9280.643,"end":9281.063}]},{"text":"Mr. Rawal, please.","start":9281.144,"end":9282.145,"topics":[],"words":[{"text":"Mr.","start":9281.144,"end":9281.467},{"text":"Rawal,","start":9281.531,"end":9281.79},{"text":"please.","start":9281.919,"end":9282.145}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":77,"start":9284.6,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=9285","paragraphs":[{"sentences":[{"text":"Thank you, Madam Chair.","start":9284.6,"end":9285.407,"topics":[],"words":[{"text":"Thank","start":9284.6,"end":9284.761},{"text":"you,","start":9284.761,"end":9284.842},{"text":"Madam","start":9284.858,"end":9285.084},{"text":"Chair.","start":9285.149,"end":9285.407}]},{"text":"I do support the work, but I would suggest a balanced approach.","start":9286.719,"end":9290.057,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"I","start":9286.719,"end":9286.867},{"text":"do","start":9286.982,"end":9287.147},{"text":"support","start":9287.147,"end":9287.887},{"text":"the","start":9288.035,"end":9288.199},{"text":"work,","start":9288.199,"end":9288.528},{"text":"but","start":9288.61,"end":9288.791},{"text":"I","start":9288.84,"end":9288.857},{"text":"would","start":9288.857,"end":9288.955},{"text":"suggest","start":9288.955,"end":9289.416},{"text":"a","start":9289.416,"end":9289.432},{"text":"balanced","start":9289.498,"end":9289.86},{"text":"approach.","start":9289.86,"end":9290.057}]},{"text":"A person is not bad just because he is an HNI, and a person should not be targeted, you know, only because he's an HNI.","start":9291.668,"end":9300.263,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"A","start":9291.668,"end":9291.685},{"text":"person","start":9291.815,"end":9292.14},{"text":"is","start":9292.14,"end":9292.189},{"text":"not","start":9292.238,"end":9292.465},{"text":"bad","start":9292.465,"end":9292.742},{"text":"just","start":9292.791,"end":9293.018},{"text":"because","start":9293.018,"end":9293.328},{"text":"he","start":9293.832,"end":9294.011},{"text":"is","start":9294.011,"end":9294.06},{"text":"an","start":9294.238,"end":9294.304},{"text":"HNI,","start":9294.499,"end":9294.938},{"text":"and","start":9297.033,"end":9297.097},{"text":"a","start":9297.113,"end":9297.178},{"text":"person","start":9297.194,"end":9297.436},{"text":"should","start":9297.436,"end":9297.63},{"text":"not","start":9297.662,"end":9297.824},{"text":"be","start":9297.824,"end":9298.002},{"text":"targeted,","start":9298.002,"end":9298.615},{"text":"you","start":9298.809,"end":9298.858},{"text":"know,","start":9298.89,"end":9298.971},{"text":"only","start":9299.116,"end":9299.294},{"text":"because","start":9299.294,"end":9299.585},{"text":"he's","start":9299.617,"end":9299.778},{"text":"an","start":9299.778,"end":9299.875},{"text":"HNI.","start":9299.875,"end":9300.263}]},{"text":"He may be targeted if he indulges into tax abusive or some criminal activities.","start":9300.893,"end":9305.633,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"He","start":9300.893,"end":9301.054},{"text":"may","start":9301.054,"end":9301.151},{"text":"be","start":9301.151,"end":9301.184},{"text":"targeted","start":9301.232,"end":9301.814},{"text":"if","start":9302.282,"end":9302.363},{"text":"he","start":9302.363,"end":9302.54},{"text":"indulges","start":9302.54,"end":9302.976},{"text":"into","start":9303.009,"end":9303.267},{"text":"tax","start":9303.51,"end":9303.725},{"text":"abusive","start":9303.725,"end":9304.256},{"text":"or","start":9304.356,"end":9304.389},{"text":"some","start":9304.389,"end":9304.688},{"text":"criminal","start":9304.688,"end":9305.036},{"text":"activities.","start":9305.036,"end":9305.633}]},{"text":"So maybe, you know, that's something should be kept in mind so that we don't start with a very negative perception towards HNIs.","start":9307.23,"end":9313.255,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"So","start":9307.23,"end":9307.278},{"text":"maybe,","start":9307.278,"end":9307.503},{"text":"you","start":9307.52,"end":9307.552},{"text":"know,","start":9307.584,"end":9307.665},{"text":"that's","start":9307.729,"end":9307.89},{"text":"something","start":9307.89,"end":9308.116},{"text":"should","start":9308.148,"end":9308.293},{"text":"be","start":9308.309,"end":9308.454},{"text":"kept","start":9308.551,"end":9308.792},{"text":"in","start":9308.792,"end":9308.921},{"text":"mind","start":9308.937,"end":9309.727},{"text":"so","start":9309.904,"end":9310.081},{"text":"that","start":9310.081,"end":9310.242},{"text":"we","start":9310.242,"end":9310.339},{"text":"don't","start":9310.339,"end":9310.597},{"text":"start","start":9310.597,"end":9310.887},{"text":"with","start":9310.887,"end":9311},{"text":"a","start":9311.032,"end":9311.048},{"text":"very","start":9311.064,"end":9311.225},{"text":"negative","start":9311.225,"end":9311.58},{"text":"perception","start":9311.612,"end":9312.224},{"text":"towards","start":9312.579,"end":9312.869},{"text":"HNIs.","start":9312.982,"end":9313.255}]},{"text":"They are the ones who generate employment, they create wealth, and they are able to create much better than, you know, any government in the world can do it.","start":9314.19,"end":9326.429,"topics":[],"words":[{"text":"They","start":9314.19,"end":9314.271},{"text":"are","start":9314.271,"end":9314.335},{"text":"the","start":9314.335,"end":9314.399},{"text":"ones","start":9314.432,"end":9314.689},{"text":"who","start":9315.721,"end":9315.817},{"text":"generate","start":9316.767,"end":9317.234},{"text":"employment,","start":9317.234,"end":9317.942},{"text":"they","start":9319.89,"end":9320.148},{"text":"create","start":9320.148,"end":9320.615},{"text":"wealth,","start":9320.615,"end":9320.888},{"text":"and","start":9322.063,"end":9322.208},{"text":"they","start":9322.546,"end":9322.643},{"text":"are","start":9322.643,"end":9322.724},{"text":"able","start":9322.724,"end":9322.884},{"text":"to","start":9322.884,"end":9322.965},{"text":"create","start":9322.965,"end":9323.287},{"text":"much","start":9323.351,"end":9323.496},{"text":"better","start":9323.689,"end":9324.011},{"text":"than,","start":9324.092,"end":9324.301},{"text":"you","start":9324.478,"end":9324.51},{"text":"know,","start":9324.51,"end":9324.784},{"text":"any","start":9325.058,"end":9325.203},{"text":"government","start":9325.219,"end":9325.476},{"text":"in","start":9325.476,"end":9325.541},{"text":"the","start":9325.541,"end":9325.67},{"text":"world","start":9325.67,"end":9325.783},{"text":"can","start":9325.783,"end":9325.993},{"text":"do","start":9326.025,"end":9326.17},{"text":"it.","start":9326.186,"end":9326.429}]},{"text":"So the enterprises or the organization that they create They generate a lot of employment for people and a lot of wealth for the shareholders as well, other than the promoters.","start":9326.994,"end":9337.123,"topics":[],"words":[{"text":"So","start":9326.994,"end":9327.075},{"text":"the","start":9327.091,"end":9327.478},{"text":"enterprises","start":9327.947,"end":9328.496},{"text":"or","start":9328.593,"end":9328.69},{"text":"the","start":9328.69,"end":9328.754},{"text":"organization","start":9328.754,"end":9329.223},{"text":"that","start":9329.32,"end":9329.481},{"text":"they","start":9329.481,"end":9329.513},{"text":"create","start":9329.643,"end":9329.982},{"text":"They","start":9330.502,"end":9330.646},{"text":"generate","start":9330.646,"end":9331.127},{"text":"a","start":9331.127,"end":9331.288},{"text":"lot","start":9331.288,"end":9331.464},{"text":"of","start":9331.464,"end":9331.608},{"text":"employment","start":9331.608,"end":9332.442},{"text":"for","start":9332.49,"end":9332.666},{"text":"people","start":9332.666,"end":9333.211},{"text":"and","start":9333.772,"end":9333.821},{"text":"a","start":9333.821,"end":9333.853},{"text":"lot","start":9333.869,"end":9334.093},{"text":"of","start":9334.093,"end":9334.157},{"text":"wealth","start":9334.269,"end":9334.478},{"text":"for","start":9334.51,"end":9334.654},{"text":"the","start":9334.67,"end":9334.75},{"text":"shareholders","start":9334.75,"end":9335.279},{"text":"as","start":9335.456,"end":9335.6},{"text":"well,","start":9335.696,"end":9335.808},{"text":"other","start":9336.257,"end":9336.434},{"text":"than","start":9336.434,"end":9336.594},{"text":"the","start":9336.594,"end":9336.738},{"text":"promoters.","start":9336.738,"end":9337.123}]},{"text":"So those aspects need to be considered.","start":9337.716,"end":9339.447,"topics":[],"words":[{"text":"So","start":9337.716,"end":9337.748},{"text":"those","start":9337.796,"end":9338.005},{"text":"aspects","start":9338.021,"end":9338.373},{"text":"need","start":9338.694,"end":9338.838},{"text":"to","start":9338.838,"end":9338.918},{"text":"be","start":9338.918,"end":9338.999},{"text":"considered.","start":9338.999,"end":9339.447}]},{"text":"Now, having said that, inequality of income and wealth, that's a real issue.","start":9339.96,"end":9345.074,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"Now,","start":9339.96,"end":9340.057},{"text":"having","start":9340.185,"end":9340.409},{"text":"said","start":9340.457,"end":9340.778},{"text":"that,","start":9340.842,"end":9341.339},{"text":"inequality","start":9341.964,"end":9342.525},{"text":"of","start":9342.91,"end":9343.054},{"text":"income","start":9343.151,"end":9343.455},{"text":"and","start":9343.487,"end":9343.632},{"text":"wealth,","start":9343.648,"end":9343.984},{"text":"that's","start":9344.273,"end":9344.449},{"text":"a","start":9344.449,"end":9344.465},{"text":"real","start":9344.529,"end":9344.706},{"text":"issue.","start":9344.706,"end":9345.074}]},{"text":"And if one wants to address that issue, you know, then even the genuine— I mean, HNIs may get targeted for that.","start":9345.716,"end":9355.911,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"And","start":9345.716,"end":9346.004},{"text":"if","start":9346.277,"end":9346.357},{"text":"one","start":9346.357,"end":9346.421},{"text":"wants","start":9346.533,"end":9346.693},{"text":"to","start":9346.693,"end":9346.838},{"text":"address","start":9346.998,"end":9347.447},{"text":"that","start":9347.495,"end":9347.816},{"text":"issue,","start":9347.816,"end":9348.072},{"text":"you","start":9348.922,"end":9348.954},{"text":"know,","start":9348.954,"end":9349.018},{"text":"then","start":9349.178,"end":9349.29},{"text":"even","start":9349.515,"end":9349.707},{"text":"the","start":9349.739,"end":9349.819},{"text":"genuine—","start":9349.9,"end":9350.349},{"text":"I","start":9351.022,"end":9351.038},{"text":"mean,","start":9351.038,"end":9351.23},{"text":"HNIs","start":9352.689,"end":9353.026},{"text":"may","start":9353.362,"end":9353.587},{"text":"get","start":9353.587,"end":9353.763},{"text":"targeted","start":9353.907,"end":9354.965},{"text":"for","start":9355.19,"end":9355.591},{"text":"that.","start":9355.591,"end":9355.911}]},{"text":"for achieving inequalities.","start":9356.04,"end":9357.575,"topics":[],"words":[{"text":"for","start":9356.04,"end":9356.622},{"text":"achieving","start":9356.622,"end":9356.929},{"text":"inequalities.","start":9356.961,"end":9357.575}]},{"text":"And the paper refers to case studies from developing countries.","start":9358.481,"end":9362.765,"topics":[],"words":[{"text":"And","start":9358.481,"end":9358.562},{"text":"the","start":9358.74,"end":9358.901},{"text":"paper","start":9358.901,"end":9359.16},{"text":"refers","start":9359.483,"end":9359.92},{"text":"to","start":9360.017,"end":9360.195},{"text":"case","start":9360.259,"end":9360.55},{"text":"studies","start":9360.55,"end":9360.971},{"text":"from","start":9361.488,"end":9361.811},{"text":"developing","start":9361.811,"end":9362.264},{"text":"countries.","start":9362.361,"end":9362.765}]},{"text":"I would suggest, you know, the case study from developed countries may also be considered because they also face the issue of inequalities.","start":9363.59,"end":9370.568,"topics":[],"words":[{"text":"I","start":9363.59,"end":9363.655},{"text":"would","start":9363.655,"end":9363.816},{"text":"suggest,","start":9363.816,"end":9364.415},{"text":"you","start":9364.706,"end":9364.738},{"text":"know,","start":9364.738,"end":9364.883},{"text":"the","start":9364.964,"end":9365.11},{"text":"case","start":9365.11,"end":9365.32},{"text":"study","start":9365.32,"end":9365.53},{"text":"from","start":9365.53,"end":9365.66},{"text":"developed","start":9365.66,"end":9365.987},{"text":"countries","start":9366.003,"end":9366.314},{"text":"may","start":9366.445,"end":9366.592},{"text":"also","start":9366.592,"end":9366.903},{"text":"be","start":9366.903,"end":9367.001},{"text":"considered","start":9367.001,"end":9367.541},{"text":"because","start":9367.966,"end":9368.195},{"text":"they","start":9368.31,"end":9368.424},{"text":"also","start":9368.474,"end":9368.735},{"text":"face","start":9368.801,"end":9369.013},{"text":"the","start":9369.063,"end":9369.193},{"text":"issue","start":9369.193,"end":9369.521},{"text":"of","start":9369.537,"end":9369.668},{"text":"inequalities.","start":9369.881,"end":9370.568}]},{"text":"And I guess most of the inequalities may be arising because of capital gains exemptions or dividend exemption or absence of wealth tax or absence of estate duty or inheritance tax.","start":9371.957,"end":9383.225,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"And","start":9371.957,"end":9372.054},{"text":"I","start":9372.054,"end":9372.134},{"text":"guess","start":9372.199,"end":9372.409},{"text":"most","start":9372.844,"end":9373.086},{"text":"of","start":9373.086,"end":9373.151},{"text":"the","start":9373.183,"end":9373.425},{"text":"inequalities","start":9373.49,"end":9374.038},{"text":"may","start":9374.216,"end":9374.312},{"text":"be","start":9374.312,"end":9374.458},{"text":"arising","start":9374.458,"end":9374.845},{"text":"because","start":9374.877,"end":9375.168},{"text":"of","start":9375.2,"end":9375.329},{"text":"capital","start":9375.668,"end":9375.99},{"text":"gains","start":9376.006,"end":9376.136},{"text":"exemptions","start":9376.168,"end":9376.781},{"text":"or","start":9376.813,"end":9376.894},{"text":"dividend","start":9376.894,"end":9377.216},{"text":"exemption","start":9377.216,"end":9377.733},{"text":"or","start":9378.491,"end":9378.733},{"text":"absence","start":9378.814,"end":9379.298},{"text":"of","start":9379.298,"end":9379.411},{"text":"wealth","start":9379.556,"end":9379.766},{"text":"tax","start":9379.862,"end":9380.266},{"text":"or","start":9380.346,"end":9380.459},{"text":"absence","start":9380.459,"end":9380.911},{"text":"of","start":9380.911,"end":9381.056},{"text":"estate","start":9381.476,"end":9381.803},{"text":"duty","start":9381.803,"end":9382.081},{"text":"or","start":9382.146,"end":9382.244},{"text":"inheritance","start":9382.457,"end":9383.045},{"text":"tax.","start":9383.045,"end":9383.225}]},{"text":"kind of taxes when the wealth keeps on passing from generation to generation.","start":9383.891,"end":9388.002,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"kind","start":9383.891,"end":9384.12},{"text":"of","start":9384.12,"end":9384.299},{"text":"taxes","start":9384.299,"end":9384.674},{"text":"when","start":9384.707,"end":9384.821},{"text":"the","start":9385.425,"end":9385.506},{"text":"wealth","start":9385.522,"end":9385.735},{"text":"keeps","start":9385.849,"end":9386.044},{"text":"on","start":9386.093,"end":9386.142},{"text":"passing","start":9386.256,"end":9386.55},{"text":"from","start":9386.648,"end":9386.876},{"text":"generation","start":9386.893,"end":9387.382},{"text":"to","start":9387.382,"end":9387.48},{"text":"generation.","start":9387.48,"end":9388.002}]},{"text":"Yeah, so I would suggest that maybe a comprehensive approach may be taken, even including the experience of the developed countries may be considered.","start":9389.55,"end":9397.392,"topics":[],"words":[{"text":"Yeah,","start":9389.55,"end":9389.679},{"text":"so","start":9389.744,"end":9389.824},{"text":"I","start":9389.824,"end":9389.841},{"text":"would","start":9389.873,"end":9389.921},{"text":"suggest","start":9389.921,"end":9390.277},{"text":"that","start":9390.31,"end":9390.536},{"text":"maybe","start":9390.649,"end":9390.908},{"text":"a","start":9391.037,"end":9391.118},{"text":"comprehensive","start":9391.118,"end":9391.684},{"text":"approach","start":9391.684,"end":9392.056},{"text":"may","start":9392.266,"end":9392.412},{"text":"be","start":9392.412,"end":9392.574},{"text":"taken,","start":9392.574,"end":9392.978},{"text":"even","start":9393.059,"end":9393.269},{"text":"including","start":9393.285,"end":9393.673},{"text":"the","start":9394.353,"end":9394.595},{"text":"experience","start":9394.773,"end":9395.258},{"text":"of","start":9395.258,"end":9395.339},{"text":"the","start":9395.404,"end":9395.485},{"text":"developed","start":9395.485,"end":9395.857},{"text":"countries","start":9395.873,"end":9396.261},{"text":"may","start":9396.843,"end":9396.94},{"text":"be","start":9396.94,"end":9397.053},{"text":"considered.","start":9397.07,"end":9397.392}]},{"text":"Thank you.","start":9397.488,"end":9397.811,"topics":[],"words":[{"text":"Thank","start":9397.488,"end":9397.746},{"text":"you.","start":9397.746,"end":9397.811}]}]}],"speaker":{"name":"Mr. Rawal","affiliation":null,"affiliation_full":null,"group":null,"function":"Business sector representative"}},{"statement_number":78,"start":9400.066,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=9401","paragraphs":[{"sentences":[{"text":"Thank you.","start":9400.066,"end":9400.42,"topics":[],"words":[{"text":"Thank","start":9400.066,"end":9400.324},{"text":"you.","start":9400.324,"end":9400.42}]},{"text":"We have a participant online who's requested the floor.","start":9401.032,"end":9404.544,"topics":[],"words":[{"text":"We","start":9401.032,"end":9401.129},{"text":"have","start":9401.129,"end":9401.419},{"text":"a","start":9401.596,"end":9401.612},{"text":"participant","start":9401.838,"end":9402.659},{"text":"online","start":9402.965,"end":9403.352},{"text":"who's","start":9403.465,"end":9403.706},{"text":"requested","start":9403.706,"end":9404.19},{"text":"the","start":9404.19,"end":9404.27},{"text":"floor.","start":9404.27,"end":9404.544}]},{"text":"Mr. José Galíndez, please go ahead.","start":9405.398,"end":9408.543,"topics":[],"words":[{"text":"Mr.","start":9405.398,"end":9405.736},{"text":"José","start":9405.93,"end":9406.044},{"text":"Galíndez,","start":9406.044,"end":9406.501},{"text":"please","start":9406.844,"end":9407.073},{"text":"go","start":9408.167,"end":9408.331},{"text":"ahead.","start":9408.331,"end":9408.543}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":79,"start":9411.754,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=9412","paragraphs":[{"sentences":[{"text":"Censors, distinguished delegates, can you hear me?","start":9411.754,"end":9415.106,"topics":[],"words":[{"text":"Censors,","start":9411.754,"end":9412.909},{"text":"distinguished","start":9413.582,"end":9414.192},{"text":"delegates,","start":9414.224,"end":9414.593},{"text":"can","start":9414.609,"end":9414.769},{"text":"you","start":9414.769,"end":9414.849},{"text":"hear","start":9414.849,"end":9414.961},{"text":"me?","start":9415.009,"end":9415.106}]}]}],"speaker":{"name":"José Galíndez","affiliation":null,"affiliation_full":null,"group":null,"function":"Participant"}},{"statement_number":80,"start":9415.491,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=9416","paragraphs":[{"sentences":[{"text":"Yes, no?","start":9415.491,"end":9415.827,"topics":[],"words":[{"text":"Yes,","start":9415.491,"end":9415.747},{"text":"no?","start":9415.763,"end":9415.827}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":81,"start":9416.389,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=9417","paragraphs":[{"sentences":[{"text":"We can hear you quite well.","start":9416.389,"end":9418.345,"topics":[],"words":[{"text":"We","start":9416.389,"end":9416.79},{"text":"can","start":9416.79,"end":9416.918},{"text":"hear","start":9416.95,"end":9417.19},{"text":"you","start":9417.19,"end":9417.287},{"text":"quite","start":9418.056,"end":9418.233},{"text":"well.","start":9418.233,"end":9418.345}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":82,"start":9418.634,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=9419","paragraphs":[{"sentences":[{"text":"Okay, thank you.","start":9418.634,"end":9419.355,"topics":[],"words":[{"text":"Okay,","start":9418.634,"end":9418.938},{"text":"thank","start":9418.955,"end":9419.259},{"text":"you.","start":9419.259,"end":9419.355}]},{"text":"As a, as a—","start":9420.157,"end":9420.959,"topics":[],"words":[{"text":"As","start":9420.157,"end":9420.286},{"text":"a,","start":9420.382,"end":9420.558},{"text":"as","start":9420.719,"end":9420.847},{"text":"a—","start":9420.943,"end":9420.959}]}]},{"sentences":[{"text":"with a bound over in the United Nations Framework Convention on International Tax Cooperation, we must address the growing gap in effective taxation of high net worth individuals.","start":9421.119,"end":9433.436,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"with","start":9421.119,"end":9421.36},{"text":"a","start":9421.36,"end":9421.376},{"text":"bound","start":9421.44,"end":9421.905},{"text":"over","start":9421.905,"end":9422.194},{"text":"in","start":9422.402,"end":9422.579},{"text":"the","start":9422.723,"end":9422.803},{"text":"United","start":9422.964,"end":9423.349},{"text":"Nations","start":9423.349,"end":9423.814},{"text":"Framework","start":9423.83,"end":9424.134},{"text":"Convention","start":9424.263,"end":9424.776},{"text":"on","start":9424.792,"end":9424.856},{"text":"International","start":9425.69,"end":9426.46},{"text":"Tax","start":9426.476,"end":9426.732},{"text":"Cooperation,","start":9426.732,"end":9427.502},{"text":"we","start":9427.775,"end":9427.919},{"text":"must","start":9427.935,"end":9428.24},{"text":"address","start":9428.32,"end":9428.753},{"text":"the","start":9428.817,"end":9429.042},{"text":"growing","start":9429.042,"end":9429.346},{"text":"gap","start":9429.378,"end":9429.683},{"text":"in","start":9429.763,"end":9429.811},{"text":"effective","start":9429.859,"end":9430.292},{"text":"taxation","start":9430.292,"end":9431.03},{"text":"of","start":9431.126,"end":9431.271},{"text":"high","start":9431.303,"end":9431.623},{"text":"net","start":9431.928,"end":9432.425},{"text":"worth","start":9432.506,"end":9432.714},{"text":"individuals.","start":9432.89,"end":9433.436}]},{"text":"Currently, The lack of the coordinated global standard allows significant capital flight and base erosion and profit shifting, disproportionately affecting developing nations.","start":9434.414,"end":9444.645,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"Currently,","start":9434.414,"end":9434.879},{"text":"The","start":9435.12,"end":9435.168},{"text":"lack","start":9435.216,"end":9435.441},{"text":"of","start":9435.553,"end":9435.634},{"text":"the","start":9435.634,"end":9435.794},{"text":"coordinated","start":9435.794,"end":9436.26},{"text":"global","start":9436.26,"end":9436.597},{"text":"standard","start":9436.613,"end":9437.159},{"text":"allows","start":9437.159,"end":9437.368},{"text":"significant","start":9437.657,"end":9438.348},{"text":"capital","start":9438.348,"end":9438.75},{"text":"flight","start":9438.766,"end":9439.167},{"text":"and","start":9439.167,"end":9439.328},{"text":"base","start":9439.328,"end":9439.633},{"text":"erosion","start":9439.633,"end":9440.099},{"text":"and","start":9440.115,"end":9440.211},{"text":"profit","start":9440.211,"end":9440.533},{"text":"shifting,","start":9440.533,"end":9440.982},{"text":"disproportionately","start":9441.737,"end":9442.781},{"text":"affecting","start":9442.862,"end":9443.392},{"text":"developing","start":9443.504,"end":9444.034},{"text":"nations.","start":9444.227,"end":9444.645}]}]},{"sentences":[{"text":"The proposal for global minimum tax on ultra-high net worth individuals is not just about revenue.","start":9445.175,"end":9450.749,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"The","start":9445.175,"end":9445.271},{"text":"proposal","start":9445.271,"end":9445.817},{"text":"for","start":9445.817,"end":9445.994},{"text":"global","start":9445.994,"end":9446.315},{"text":"minimum","start":9446.315,"end":9446.604},{"text":"tax","start":9446.717,"end":9446.99},{"text":"on","start":9447.183,"end":9447.247},{"text":"ultra-high","start":9447.359,"end":9448.323},{"text":"net","start":9448.323,"end":9448.564},{"text":"worth","start":9448.564,"end":9448.773},{"text":"individuals","start":9448.821,"end":9449.335},{"text":"is","start":9449.447,"end":9449.576},{"text":"not","start":9449.592,"end":9449.769},{"text":"just","start":9449.769,"end":9450.026},{"text":"about","start":9450.074,"end":9450.395},{"text":"revenue.","start":9450.395,"end":9450.749}]}]},{"sentences":[{"text":"It's about restoring social contract in world facing urgent climate and development crisis.","start":9451.198,"end":9457.784,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"It's","start":9451.198,"end":9451.359},{"text":"about","start":9451.359,"end":9451.6},{"text":"restoring","start":9451.6,"end":9452.066},{"text":"social","start":9452.114,"end":9452.515},{"text":"contract","start":9452.58,"end":9453.158},{"text":"in","start":9454.652,"end":9454.716},{"text":"world","start":9454.812,"end":9455.069},{"text":"facing","start":9455.069,"end":9455.519},{"text":"urgent","start":9455.632,"end":9455.953},{"text":"climate","start":9455.953,"end":9456.611},{"text":"and","start":9456.676,"end":9456.836},{"text":"development","start":9456.836,"end":9457.286},{"text":"crisis.","start":9457.318,"end":9457.784}]}]},{"sentences":[{"text":"We cannot afford sitting with world.","start":9458.603,"end":9460.579,"topics":[],"words":[{"text":"We","start":9458.603,"end":9458.764},{"text":"cannot","start":9458.764,"end":9459.117},{"text":"afford","start":9459.246,"end":9459.535},{"text":"sitting","start":9459.567,"end":9460.017},{"text":"with","start":9460.049,"end":9460.354},{"text":"world.","start":9460.37,"end":9460.579}]}]},{"sentences":[{"text":"wealthy pay lower effective tax rate than the average citizen.","start":9460.852,"end":9464.943,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"wealthy","start":9460.852,"end":9461.303},{"text":"pay","start":9461.319,"end":9461.561},{"text":"lower","start":9461.561,"end":9461.883},{"text":"effective","start":9461.963,"end":9462.318},{"text":"tax","start":9462.382,"end":9462.72},{"text":"rate","start":9462.769,"end":9463.107},{"text":"than","start":9463.123,"end":9463.236},{"text":"the","start":9463.268,"end":9463.348},{"text":"average","start":9463.348,"end":9463.719},{"text":"citizen.","start":9464.331,"end":9464.943}]},{"text":"We are committed to 3 pillars: engage transparency through a global asset register, automatic exchange information, and coordinate minimum effective tax rate for billionaires.","start":9465.442,"end":9477.225,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."},{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"We","start":9465.442,"end":9465.603},{"text":"are","start":9465.667,"end":9465.716},{"text":"committed","start":9466.167,"end":9466.618},{"text":"to","start":9466.811,"end":9466.907},{"text":"3","start":9466.956,"end":9467.697},{"text":"pillars:","start":9467.761,"end":9468.148},{"text":"engage","start":9469.065,"end":9469.339},{"text":"transparency","start":9469.452,"end":9470},{"text":"through","start":9470.178,"end":9470.276},{"text":"a","start":9470.519,"end":9470.535},{"text":"global","start":9470.535,"end":9470.909},{"text":"asset","start":9471.006,"end":9471.25},{"text":"register,","start":9471.25,"end":9471.834},{"text":"automatic","start":9472.078,"end":9472.614},{"text":"exchange","start":9472.614,"end":9472.89},{"text":"information,","start":9472.971,"end":9473.734},{"text":"and","start":9474.335,"end":9474.497},{"text":"coordinate","start":9474.497,"end":9474.984},{"text":"minimum","start":9474.984,"end":9475.471},{"text":"effective","start":9475.471,"end":9475.893},{"text":"tax","start":9475.942,"end":9476.186},{"text":"rate","start":9476.186,"end":9476.592},{"text":"for","start":9476.592,"end":9476.689},{"text":"billionaires.","start":9476.77,"end":9477.225}]},{"text":"Let's ensure that wealth serves not only private interests but also common good, the Sustainable Development Goals.","start":9477.92,"end":9484.24,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"Let's","start":9477.92,"end":9478.082},{"text":"ensure","start":9478.179,"end":9478.406},{"text":"that","start":9478.6,"end":9478.73},{"text":"wealth","start":9478.762,"end":9478.957},{"text":"serves","start":9478.957,"end":9479.216},{"text":"not","start":9479.475,"end":9479.589},{"text":"only","start":9479.589,"end":9479.751},{"text":"private","start":9480.14,"end":9480.594},{"text":"interests","start":9480.691,"end":9481.096},{"text":"but","start":9481.112,"end":9481.339},{"text":"also","start":9481.355,"end":9481.679},{"text":"common","start":9481.679,"end":9482.052},{"text":"good,","start":9482.084,"end":9482.328},{"text":"the","start":9482.49,"end":9482.652},{"text":"Sustainable","start":9482.652,"end":9483.219},{"text":"Development","start":9483.462,"end":9483.9},{"text":"Goals.","start":9484.029,"end":9484.24}]}]},{"sentences":[{"text":"Thank you, Chair.","start":9484.434,"end":9485.147,"topics":[],"words":[{"text":"Thank","start":9484.434,"end":9484.742},{"text":"you,","start":9484.742,"end":9484.807},{"text":"Chair.","start":9484.823,"end":9485.147}]}]}],"speaker":{"name":"José Galíndez","affiliation":null,"affiliation_full":null,"group":null,"function":"Participant"}},{"statement_number":83,"start":9487.111,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=9488","paragraphs":[{"sentences":[{"text":"Thank you.","start":9487.111,"end":9487.611,"topics":[],"words":[{"text":"Thank","start":9487.111,"end":9487.434},{"text":"you.","start":9487.434,"end":9487.611}]},{"text":"That concludes the list of speakers that we have here, and I'm going to allow for a little bit of time as I have experienced that people tend to sign on when I try to close, close the list.","start":9489.371,"end":9504.884,"topics":[],"words":[{"text":"That","start":9489.371,"end":9489.549},{"text":"concludes","start":9489.549,"end":9490.13},{"text":"the","start":9490.598,"end":9490.679},{"text":"list","start":9490.76,"end":9491.067},{"text":"of","start":9491.083,"end":9491.212},{"text":"speakers","start":9491.228,"end":9491.858},{"text":"that","start":9492.213,"end":9492.552},{"text":"we","start":9492.601,"end":9492.698},{"text":"have","start":9492.698,"end":9492.907},{"text":"here,","start":9492.94,"end":9493.134},{"text":"and","start":9494.312,"end":9494.377},{"text":"I'm","start":9494.409,"end":9494.603},{"text":"going","start":9494.635,"end":9494.845},{"text":"to","start":9495.023,"end":9495.249},{"text":"allow","start":9495.426,"end":9495.717},{"text":"for","start":9496.007,"end":9496.201},{"text":"a","start":9497.879,"end":9498.009},{"text":"little","start":9498.009,"end":9498.154},{"text":"bit","start":9498.186,"end":9498.331},{"text":"of","start":9498.331,"end":9498.412},{"text":"time","start":9498.428,"end":9498.799},{"text":"as","start":9499.058,"end":9499.122},{"text":"I","start":9499.558,"end":9499.639},{"text":"have","start":9499.639,"end":9499.816},{"text":"experienced","start":9499.816,"end":9500.51},{"text":"that","start":9500.51,"end":9500.672},{"text":"people","start":9500.672,"end":9501.123},{"text":"tend","start":9501.317,"end":9501.462},{"text":"to","start":9501.495,"end":9501.64},{"text":"sign","start":9501.64,"end":9501.85},{"text":"on","start":9501.963,"end":9502.108},{"text":"when","start":9503.173,"end":9503.335},{"text":"I","start":9503.335,"end":9503.431},{"text":"try","start":9503.431,"end":9503.673},{"text":"to","start":9503.673,"end":9503.754},{"text":"close,","start":9503.754,"end":9504.093},{"text":"close","start":9504.303,"end":9504.529},{"text":"the","start":9504.561,"end":9504.61},{"text":"list.","start":9504.61,"end":9504.884}]},{"text":"But this time I think we have no more requests for the floor, so I think this, although this scope here of your work is seemingly narrow, directed at wealth taxation of high net worth individuals.","start":9504.949,"end":9519.508,"topics":[],"words":[{"text":"But","start":9504.949,"end":9505.386},{"text":"this","start":9505.547,"end":9505.709},{"text":"time","start":9505.774,"end":9506.048},{"text":"I","start":9506.113,"end":9506.259},{"text":"think","start":9506.259,"end":9506.76},{"text":"we","start":9507.148,"end":9507.374},{"text":"have","start":9507.374,"end":9507.552},{"text":"no","start":9507.568,"end":9507.698},{"text":"more","start":9507.714,"end":9507.876},{"text":"requests","start":9507.876,"end":9508.425},{"text":"for","start":9508.425,"end":9508.506},{"text":"the","start":9508.506,"end":9508.587},{"text":"floor,","start":9508.587,"end":9508.846},{"text":"so","start":9509.509,"end":9509.735},{"text":"I","start":9509.735,"end":9509.816},{"text":"think","start":9509.816,"end":9510.074},{"text":"this,","start":9510.123,"end":9510.252},{"text":"although","start":9510.527,"end":9511.594},{"text":"this","start":9511.675,"end":9514.214},{"text":"scope","start":9512.31,"end":9512.811},{"text":"here","start":9512.811,"end":9512.94},{"text":"of","start":9513.151,"end":9513.28},{"text":"your","start":9513.701,"end":9513.879},{"text":"work","start":9513.879,"end":9514.218},{"text":"is","start":9514.218,"end":9514.412},{"text":"seemingly","start":9515.189,"end":9515.82},{"text":"narrow,","start":9515.82,"end":9516.208},{"text":"directed","start":9516.289,"end":9516.968},{"text":"at","start":9517.34,"end":9517.469},{"text":"wealth","start":9517.518,"end":9517.728},{"text":"taxation","start":9517.761,"end":9518.327},{"text":"of","start":9518.327,"end":9518.472},{"text":"high","start":9518.472,"end":9518.521},{"text":"net","start":9518.569,"end":9518.812},{"text":"worth","start":9518.812,"end":9519.055},{"text":"individuals.","start":9519.055,"end":9519.508}]},{"text":"I think the discussion has shown the many complexities that arise in this discussion and that you have also had quite a lot of contribution of issues to look at in your work.","start":9519.637,"end":9530.491,"topics":[],"words":[{"text":"I","start":9519.637,"end":9519.653},{"text":"think","start":9519.718,"end":9519.96},{"text":"the","start":9519.96,"end":9520.041},{"text":"discussion","start":9520.041,"end":9520.478},{"text":"has","start":9520.575,"end":9520.688},{"text":"shown","start":9520.753,"end":9521.028},{"text":"the","start":9521.481,"end":9521.53},{"text":"many","start":9521.53,"end":9521.691},{"text":"complexities","start":9521.788,"end":9522.498},{"text":"that","start":9522.531,"end":9522.708},{"text":"arise","start":9522.757,"end":9523.063},{"text":"in","start":9523.176,"end":9523.241},{"text":"this","start":9523.257,"end":9523.402},{"text":"discussion","start":9523.402,"end":9523.935},{"text":"and","start":9524.048,"end":9524.194},{"text":"that","start":9524.226,"end":9524.339},{"text":"you","start":9524.533,"end":9524.629},{"text":"have","start":9524.629,"end":9524.855},{"text":"also","start":9524.855,"end":9525.114},{"text":"had","start":9525.114,"end":9525.324},{"text":"quite","start":9526.002,"end":9526.244},{"text":"a","start":9526.244,"end":9526.26},{"text":"lot","start":9526.26,"end":9526.422},{"text":"of","start":9526.422,"end":9526.486},{"text":"contribution","start":9526.486,"end":9527.164},{"text":"of","start":9527.439,"end":9527.552},{"text":"issues","start":9527.552,"end":9527.907},{"text":"to","start":9528.02,"end":9528.23},{"text":"look","start":9529.699,"end":9529.941},{"text":"at","start":9529.941,"end":9530.103},{"text":"in","start":9530.103,"end":9530.183},{"text":"your","start":9530.183,"end":9530.296},{"text":"work.","start":9530.41,"end":9530.491}]},{"text":"And coming from a country that do have wealth tax, general wealth tax, I recognize all of these issues raised here.","start":9530.621,"end":9539.342,"topics":[],"words":[{"text":"And","start":9530.621,"end":9530.767},{"text":"coming","start":9530.833,"end":9531.06},{"text":"from","start":9531.093,"end":9531.337},{"text":"a","start":9531.337,"end":9531.353},{"text":"country","start":9532.053,"end":9532.443},{"text":"that","start":9532.459,"end":9532.573},{"text":"do","start":9532.638,"end":9532.931},{"text":"have","start":9532.948,"end":9533.257},{"text":"wealth","start":9533.436,"end":9533.663},{"text":"tax,","start":9533.777,"end":9534.298},{"text":"general","start":9535.929,"end":9536.275},{"text":"wealth","start":9536.358,"end":9536.572},{"text":"tax,","start":9536.671,"end":9537.133},{"text":"I","start":9537.43,"end":9537.513},{"text":"recognize","start":9537.513,"end":9537.975},{"text":"all","start":9538.114,"end":9538.26},{"text":"of","start":9538.26,"end":9538.34},{"text":"these","start":9538.34,"end":9538.486},{"text":"issues","start":9538.583,"end":9538.809},{"text":"raised","start":9538.922,"end":9539.132},{"text":"here.","start":9539.229,"end":9539.342}]},{"text":"So, I pass on to you for any comments or responses to the issues raised.","start":9539.423,"end":9544.835,"topics":[],"words":[{"text":"So,","start":9539.423,"end":9539.649},{"text":"I","start":9539.73,"end":9539.843},{"text":"pass","start":9540.037,"end":9540.166},{"text":"on","start":9540.295,"end":9540.441},{"text":"to","start":9540.441,"end":9540.554},{"text":"you","start":9540.618,"end":9540.796},{"text":"for","start":9541.022,"end":9541.572},{"text":"any","start":9541.572,"end":9541.798},{"text":"comments","start":9542.218,"end":9542.703},{"text":"or","start":9542.703,"end":9542.8},{"text":"responses","start":9542.8,"end":9543.365},{"text":"to","start":9543.43,"end":9543.656},{"text":"the","start":9543.931,"end":9544.076},{"text":"issues","start":9544.076,"end":9544.383},{"text":"raised.","start":9544.48,"end":9544.835}]},{"text":"Jorge, go ahead.","start":9544.884,"end":9545.708,"topics":[],"words":[{"text":"Jorge,","start":9544.884,"end":9545.142},{"text":"go","start":9545.369,"end":9545.53},{"text":"ahead.","start":9545.53,"end":9545.708}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":84,"start":9550.981,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=9551","paragraphs":[{"sentences":[{"text":"Thank you, Trud, and thank you for all the comments and all the support for the proposed work plan of the subcommittee.","start":9550.981,"end":9562.222,"topics":[],"words":[{"text":"Thank","start":9550.981,"end":9551.24},{"text":"you,","start":9551.24,"end":9551.37},{"text":"Trud,","start":9551.467,"end":9551.774},{"text":"and","start":9552.357,"end":9552.567},{"text":"thank","start":9552.794,"end":9553.247},{"text":"you","start":9553.247,"end":9553.425},{"text":"for","start":9553.425,"end":9553.781},{"text":"all","start":9554.315,"end":9554.493},{"text":"the","start":9554.558,"end":9554.72},{"text":"comments","start":9554.72,"end":9555.14},{"text":"and","start":9555.27,"end":9555.415},{"text":"all","start":9556.16,"end":9556.37},{"text":"the","start":9556.484,"end":9556.581},{"text":"support","start":9556.581,"end":9557.406},{"text":"for","start":9557.794,"end":9557.924},{"text":"the","start":9558.037,"end":9558.118},{"text":"proposed","start":9558.685,"end":9559.219},{"text":"work","start":9559.743,"end":9560.137},{"text":"plan","start":9560.137,"end":9560.367},{"text":"of","start":9560.794,"end":9560.909},{"text":"the","start":9560.974,"end":9561.172},{"text":"subcommittee.","start":9561.467,"end":9562.222}]},{"text":"And I'm happy that it created so much interest.","start":9564.103,"end":9570.712,"topics":[],"words":[{"text":"And","start":9564.103,"end":9564.232},{"text":"I'm","start":9565.457,"end":9565.602},{"text":"happy","start":9566.424,"end":9566.698},{"text":"that","start":9566.763,"end":9567.085},{"text":"it","start":9567.149,"end":9568.084},{"text":"created","start":9568.681,"end":9569.229},{"text":"so","start":9569.599,"end":9569.761},{"text":"much","start":9569.809,"end":9570.147},{"text":"interest.","start":9570.147,"end":9570.712}]},{"text":"I mean, just to comment a little bit on your interventions regarding Enrique, as you said, and as I said from the beginning, the objective of the project is to have a holistic view.","start":9573.15,"end":9592.36,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"I","start":9573.15,"end":9573.166},{"text":"mean,","start":9573.166,"end":9573.311},{"text":"just","start":9574.07,"end":9574.571},{"text":"to","start":9574.636,"end":9574.83},{"text":"comment","start":9575.185,"end":9575.686},{"text":"a","start":9575.686,"end":9575.702},{"text":"little","start":9575.751,"end":9575.945},{"text":"bit","start":9575.993,"end":9576.349},{"text":"on","start":9576.639,"end":9576.688},{"text":"your","start":9576.801,"end":9576.93},{"text":"interventions","start":9576.979,"end":9577.835},{"text":"regarding","start":9579.645,"end":9580.178},{"text":"Enrique,","start":9580.436,"end":9581.341},{"text":"as","start":9582.149,"end":9582.294},{"text":"you","start":9582.954,"end":9583.051},{"text":"said,","start":9583.051,"end":9583.422},{"text":"and","start":9585.13,"end":9585.308},{"text":"as","start":9585.308,"end":9585.84},{"text":"I","start":9585.952,"end":9585.985},{"text":"said","start":9586.033,"end":9586.21},{"text":"from","start":9586.259,"end":9586.404},{"text":"the","start":9586.5,"end":9586.597},{"text":"beginning,","start":9586.597,"end":9587.048},{"text":"the","start":9588.307,"end":9588.485},{"text":"objective","start":9588.485,"end":9589.098},{"text":"of","start":9589.147,"end":9589.906},{"text":"the","start":9589.938,"end":9590.019},{"text":"project","start":9590.1,"end":9590.6},{"text":"is","start":9590.6,"end":9590.713},{"text":"to","start":9590.826,"end":9590.907},{"text":"have","start":9590.972,"end":9591.198},{"text":"a","start":9591.295,"end":9591.311},{"text":"holistic","start":9591.553,"end":9592.183},{"text":"view.","start":9592.199,"end":9592.36}]},{"text":"So we will try to analyze the different perspectives, and definitely I think that very, very important one is to analyze what, and in particular, a developing country has to have in place to be able to tackle all the issues regarding high net worth individuals.","start":9593.005,"end":9617.569,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"So","start":9593.005,"end":9593.215},{"text":"we","start":9593.231,"end":9593.392},{"text":"will","start":9593.392,"end":9593.505},{"text":"try","start":9593.634,"end":9593.844},{"text":"to","start":9594.781,"end":9594.91},{"text":"analyze","start":9594.926,"end":9595.394},{"text":"the","start":9595.507,"end":9595.588},{"text":"different","start":9595.83,"end":9596.363},{"text":"perspectives,","start":9596.46,"end":9597.251},{"text":"and","start":9597.606,"end":9597.67},{"text":"definitely","start":9597.767,"end":9598.381},{"text":"I","start":9599.721,"end":9599.753},{"text":"think","start":9599.785,"end":9600.027},{"text":"that","start":9600.027,"end":9600.302},{"text":"very,","start":9600.98,"end":9601.287},{"text":"very","start":9601.464,"end":9601.61},{"text":"important","start":9601.61,"end":9602.204},{"text":"one","start":9602.526,"end":9602.734},{"text":"is","start":9603.152,"end":9603.217},{"text":"to","start":9604.036,"end":9604.213},{"text":"analyze","start":9604.213,"end":9604.743},{"text":"what,","start":9605.322,"end":9605.74},{"text":"and","start":9606.302,"end":9606.366},{"text":"in","start":9606.623,"end":9606.688},{"text":"particular,","start":9606.704,"end":9607.25},{"text":"a","start":9607.33,"end":9607.347},{"text":"developing","start":9607.347,"end":9607.957},{"text":"country","start":9607.989,"end":9608.439},{"text":"has","start":9608.471,"end":9608.6},{"text":"to","start":9608.873,"end":9609.114},{"text":"have","start":9609.436,"end":9609.645},{"text":"in","start":9609.693,"end":9609.805},{"text":"place","start":9609.902,"end":9610.512},{"text":"to","start":9611.045,"end":9611.158},{"text":"be","start":9611.595,"end":9611.806},{"text":"able","start":9611.838,"end":9612.065},{"text":"to","start":9612.259,"end":9612.356},{"text":"tackle","start":9612.502,"end":9613.02},{"text":"all","start":9615.076,"end":9615.157},{"text":"the","start":9615.237,"end":9615.351},{"text":"issues","start":9615.351,"end":9615.626},{"text":"regarding","start":9615.658,"end":9616.193},{"text":"high","start":9616.371,"end":9616.484},{"text":"net","start":9616.549,"end":9616.792},{"text":"worth","start":9616.792,"end":9616.97},{"text":"individuals.","start":9617.034,"end":9617.569}]},{"text":"For exchange of information, as you mentioned, it is important to have registers of the information to be able to be exchanged, and also to have the possibilities of making the exchanges from an administrative point of view, but also regarding the domestic legislation that is needed.","start":9618.469,"end":9641.422,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"For","start":9618.469,"end":9618.711},{"text":"exchange","start":9619.081,"end":9620.144},{"text":"of","start":9620.144,"end":9620.305},{"text":"information,","start":9620.305,"end":9621.013},{"text":"as","start":9621.045,"end":9621.158},{"text":"you","start":9621.255,"end":9621.319},{"text":"mentioned,","start":9621.335,"end":9622.044},{"text":"it","start":9622.398,"end":9622.559},{"text":"is","start":9622.559,"end":9622.688},{"text":"important","start":9622.72,"end":9623.444},{"text":"to","start":9624.089,"end":9624.217},{"text":"have","start":9624.233,"end":9624.459},{"text":"registers","start":9626.182,"end":9626.874},{"text":"of","start":9626.987,"end":9627.115},{"text":"the","start":9627.148,"end":9627.212},{"text":"information","start":9627.212,"end":9627.76},{"text":"to","start":9627.792,"end":9627.937},{"text":"be","start":9627.937,"end":9628.098},{"text":"able","start":9628.098,"end":9628.404},{"text":"to","start":9628.436,"end":9628.565},{"text":"be","start":9628.678,"end":9628.855},{"text":"exchanged,","start":9628.855,"end":9629.451},{"text":"and","start":9629.95,"end":9630.095},{"text":"also","start":9630.273,"end":9630.675},{"text":"to","start":9630.675,"end":9630.82},{"text":"have","start":9630.836,"end":9631.078},{"text":"the","start":9631.835,"end":9631.964},{"text":"possibilities","start":9632.302,"end":9633.156},{"text":"of","start":9633.253,"end":9633.398},{"text":"making","start":9633.43,"end":9633.881},{"text":"the","start":9633.913,"end":9634.106},{"text":"exchanges","start":9634.461,"end":9635.009},{"text":"from","start":9635.105,"end":9635.299},{"text":"an","start":9635.299,"end":9635.395},{"text":"administrative","start":9635.46,"end":9636.217},{"text":"point","start":9636.233,"end":9636.474},{"text":"of","start":9636.474,"end":9636.7},{"text":"view,","start":9636.813,"end":9637.377},{"text":"but","start":9637.619,"end":9637.78},{"text":"also","start":9637.78,"end":9638.15},{"text":"regarding","start":9638.167,"end":9638.634},{"text":"the","start":9638.666,"end":9638.747},{"text":"domestic","start":9639.375,"end":9639.875},{"text":"legislation","start":9639.875,"end":9640.648},{"text":"that","start":9640.681,"end":9640.858},{"text":"is","start":9640.858,"end":9640.971},{"text":"needed.","start":9641.083,"end":9641.422}]},{"text":"So we will try to contemplate all these issues.","start":9641.47,"end":9644.919,"topics":[],"words":[{"text":"So","start":9641.47,"end":9641.615},{"text":"we","start":9641.889,"end":9642.115},{"text":"will","start":9642.115,"end":9642.228},{"text":"try","start":9642.357,"end":9642.566},{"text":"to","start":9642.937,"end":9643.146},{"text":"contemplate","start":9643.162,"end":9643.823},{"text":"all","start":9644.145,"end":9644.194},{"text":"these","start":9644.371,"end":9644.516},{"text":"issues.","start":9644.693,"end":9644.919}]},{"text":"This is really core of the— of our ideas for the handbook.","start":9645.426,"end":9653.153,"topics":[],"words":[{"text":"This","start":9645.426,"end":9645.554},{"text":"is","start":9645.683,"end":9645.731},{"text":"really","start":9646.486,"end":9646.775},{"text":"core","start":9646.952,"end":9647.161},{"text":"of","start":9647.755,"end":9647.9},{"text":"the—","start":9647.932,"end":9648.751},{"text":"of","start":9649.86,"end":9650.085},{"text":"our","start":9650.085,"end":9650.246},{"text":"ideas","start":9651.226,"end":9651.756},{"text":"for","start":9651.852,"end":9652.447},{"text":"the","start":9652.447,"end":9652.575},{"text":"handbook.","start":9652.575,"end":9653.153}]},{"text":"And in particular, as I mentioned, an issue regarding the administrative issues and the tax administration.","start":9654.583,"end":9665.01,"topics":[{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."}],"words":[{"text":"And","start":9654.583,"end":9654.728},{"text":"in","start":9654.84,"end":9654.889},{"text":"particular,","start":9654.985,"end":9655.595},{"text":"as","start":9655.644,"end":9655.692},{"text":"I","start":9655.869,"end":9655.885},{"text":"mentioned,","start":9655.901,"end":9656.527},{"text":"an","start":9657.555,"end":9657.652},{"text":"issue","start":9657.652,"end":9657.973},{"text":"regarding","start":9657.973,"end":9658.503},{"text":"the","start":9658.535,"end":9660.142},{"text":"administrative","start":9660.528,"end":9661.572},{"text":"issues","start":9661.572,"end":9662.439},{"text":"and","start":9662.472,"end":9662.873},{"text":"the","start":9663.596,"end":9663.676},{"text":"tax","start":9663.676,"end":9664.046},{"text":"administration.","start":9664.094,"end":9665.01}]},{"text":"Angie also mentioned it.","start":9665.187,"end":9667.034,"topics":[],"words":[{"text":"Angie","start":9665.187,"end":9665.492},{"text":"also","start":9665.524,"end":9666.022},{"text":"mentioned","start":9666.151,"end":9666.697},{"text":"it.","start":9666.793,"end":9667.034}]},{"text":"And I think that we will try to cover different experiences that have already been put in place in some developing countries that can be applied or more easily applied.","start":9667.854,"end":9683.121,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"And","start":9667.854,"end":9668.062},{"text":"I","start":9668.319,"end":9668.368},{"text":"think","start":9668.721,"end":9669.058},{"text":"that","start":9669.058,"end":9669.476},{"text":"we","start":9670.81,"end":9670.906},{"text":"will","start":9670.97,"end":9671.083},{"text":"try","start":9671.147,"end":9671.34},{"text":"to","start":9671.468,"end":9671.597},{"text":"cover","start":9671.613,"end":9672.047},{"text":"different","start":9672.336,"end":9672.834},{"text":"experiences","start":9672.834,"end":9673.686},{"text":"that","start":9673.798,"end":9674.088},{"text":"have","start":9674.184,"end":9674.425},{"text":"already","start":9674.763,"end":9675.132},{"text":"been","start":9675.165,"end":9675.936},{"text":"put","start":9676.193,"end":9676.354},{"text":"in","start":9676.354,"end":9676.418},{"text":"place","start":9676.515,"end":9676.724},{"text":"in","start":9677.559,"end":9677.672},{"text":"some","start":9677.672,"end":9677.993},{"text":"developing","start":9678.459,"end":9678.909},{"text":"countries","start":9678.942,"end":9679.392},{"text":"that","start":9679.906,"end":9680.115},{"text":"can","start":9680.211,"end":9680.356},{"text":"be","start":9680.468,"end":9680.565},{"text":"applied","start":9680.693,"end":9681.159},{"text":"or","start":9681.497,"end":9681.545},{"text":"more","start":9681.899,"end":9682.028},{"text":"easily","start":9682.221,"end":9682.607},{"text":"applied.","start":9682.639,"end":9683.121}]},{"text":"Because as I said, we will try to give more practical guidance.","start":9683.202,"end":9689.039,"topics":[],"words":[{"text":"Because","start":9683.202,"end":9684.456},{"text":"as","start":9684.971,"end":9685.099},{"text":"I","start":9685.196,"end":9685.212},{"text":"said,","start":9685.228,"end":9685.71},{"text":"we","start":9686.482,"end":9686.579},{"text":"will","start":9686.579,"end":9686.691},{"text":"try","start":9686.804,"end":9687.029},{"text":"to","start":9687.045,"end":9687.109},{"text":"give","start":9687.142,"end":9687.318},{"text":"more","start":9687.383,"end":9687.56},{"text":"practical","start":9687.704,"end":9688.637},{"text":"guidance.","start":9688.669,"end":9689.039}]},{"text":"And it's true that there may be complex administrative units in maybe in more developed countries, but we will try to provide examples that are maybe more simple that can be applied at the level of a developing country.","start":9690.92,"end":9712.121,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"And","start":9690.92,"end":9691.082},{"text":"it's","start":9691.18,"end":9692.01},{"text":"true","start":9692.075,"end":9692.254},{"text":"that","start":9692.254,"end":9692.465},{"text":"there","start":9692.498,"end":9692.725},{"text":"may","start":9692.725,"end":9692.774},{"text":"be","start":9692.904,"end":9693.002},{"text":"complex","start":9693.23,"end":9693.913},{"text":"administrative","start":9693.962,"end":9694.987},{"text":"units","start":9698.963,"end":9699.524},{"text":"in","start":9699.524,"end":9699.572},{"text":"maybe","start":9700.631,"end":9700.968},{"text":"in","start":9701.289,"end":9701.418},{"text":"more","start":9701.434,"end":9701.642},{"text":"developed","start":9702.429,"end":9703.055},{"text":"countries,","start":9703.055,"end":9703.504},{"text":"but","start":9703.68,"end":9703.793},{"text":"we","start":9704.017,"end":9704.162},{"text":"will","start":9704.162,"end":9704.274},{"text":"try","start":9704.419,"end":9704.611},{"text":"to","start":9704.756,"end":9704.868},{"text":"provide","start":9704.9,"end":9705.398},{"text":"examples","start":9705.398,"end":9706.072},{"text":"that","start":9706.184,"end":9706.489},{"text":"are","start":9706.489,"end":9706.585},{"text":"maybe","start":9706.585,"end":9707.018},{"text":"more","start":9707.371,"end":9707.5},{"text":"simple","start":9707.548,"end":9708.142},{"text":"that","start":9708.27,"end":9708.543},{"text":"can","start":9708.655,"end":9708.8},{"text":"be","start":9708.912,"end":9709.008},{"text":"applied","start":9709.056,"end":9709.602},{"text":"at","start":9709.955,"end":9710.099},{"text":"the","start":9710.099,"end":9710.18},{"text":"level","start":9710.18,"end":9710.533},{"text":"of","start":9710.533,"end":9710.645},{"text":"a","start":9710.822,"end":9710.998},{"text":"developing","start":9711.223,"end":9711.688},{"text":"country.","start":9711.72,"end":9712.121}]},{"text":"And you mentioned a very, very important one, the issue of the last beneficiary, the beneficial owner.","start":9713.229,"end":9720.642,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"And","start":9713.229,"end":9713.437},{"text":"you","start":9713.63,"end":9713.694},{"text":"mentioned","start":9713.71,"end":9714.224},{"text":"a","start":9714.224,"end":9714.256},{"text":"very,","start":9714.272,"end":9714.464},{"text":"very","start":9714.753,"end":9714.898},{"text":"important","start":9714.914,"end":9715.475},{"text":"one,","start":9715.475,"end":9715.636},{"text":"the","start":9715.732,"end":9715.812},{"text":"issue","start":9716.053,"end":9716.438},{"text":"of","start":9716.438,"end":9716.583},{"text":"the","start":9716.599,"end":9716.791},{"text":"last","start":9717.802,"end":9718.139},{"text":"beneficiary,","start":9718.219,"end":9718.797},{"text":"the","start":9718.925,"end":9719.086},{"text":"beneficial","start":9719.086,"end":9720.305},{"text":"owner.","start":9720.305,"end":9720.642}]},{"text":"I mean, this issue I think will be covered when we analyze all the issues regarding the registers.","start":9721.124,"end":9730.34,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"I","start":9721.124,"end":9721.14},{"text":"mean,","start":9721.268,"end":9721.958},{"text":"this","start":9723.13,"end":9723.29},{"text":"issue","start":9723.371,"end":9723.691},{"text":"I","start":9723.98,"end":9724.157},{"text":"think","start":9724.301,"end":9724.542},{"text":"will","start":9724.542,"end":9724.927},{"text":"be","start":9724.959,"end":9725.152},{"text":"covered","start":9725.184,"end":9725.681},{"text":"when","start":9725.907,"end":9726.053},{"text":"we","start":9726.085,"end":9726.182},{"text":"analyze","start":9726.312,"end":9726.862},{"text":"all","start":9727.525,"end":9727.574},{"text":"the","start":9727.703,"end":9727.962},{"text":"issues","start":9728.334,"end":9728.884},{"text":"regarding","start":9728.916,"end":9729.337},{"text":"the","start":9729.385,"end":9729.547},{"text":"registers.","start":9729.547,"end":9730.34}]},{"text":"And you know that even with the Sevilla commitment, there's also an idea to explore how to go in this direction.","start":9730.776,"end":9739.934,"topics":[],"words":[{"text":"And","start":9730.776,"end":9731.067},{"text":"you","start":9731.245,"end":9731.342},{"text":"know","start":9731.342,"end":9731.423},{"text":"that","start":9731.585,"end":9731.828},{"text":"even","start":9731.909,"end":9732.086},{"text":"with","start":9732.216,"end":9732.378},{"text":"the","start":9732.378,"end":9732.475},{"text":"Sevilla","start":9732.475,"end":9732.976},{"text":"commitment,","start":9732.976,"end":9733.575},{"text":"there's","start":9733.672,"end":9733.963},{"text":"also","start":9734.319,"end":9734.707},{"text":"an","start":9734.739,"end":9734.95},{"text":"idea","start":9734.95,"end":9735.71},{"text":"to","start":9735.71,"end":9735.791},{"text":"explore","start":9736.584,"end":9737.344},{"text":"how","start":9737.409,"end":9737.603},{"text":"to","start":9737.798,"end":9737.927},{"text":"go","start":9738.38,"end":9738.671},{"text":"in","start":9739.027,"end":9739.076},{"text":"this","start":9739.173,"end":9739.351},{"text":"direction.","start":9739.351,"end":9739.934}]},{"text":"So we will have to keep an eye on this initiative and to see what can be done in the context of our subcommittee.","start":9739.998,"end":9749.78,"topics":[],"words":[{"text":"So","start":9739.998,"end":9740.322},{"text":"we","start":9740.872,"end":9741.034},{"text":"will","start":9741.034,"end":9741.147},{"text":"have","start":9741.212,"end":9741.422},{"text":"to","start":9741.519,"end":9742.458},{"text":"keep","start":9743.218,"end":9743.413},{"text":"an","start":9743.461,"end":9743.558},{"text":"eye","start":9743.558,"end":9743.639},{"text":"on","start":9743.785,"end":9743.85},{"text":"this","start":9743.85,"end":9744.124},{"text":"initiative","start":9744.124,"end":9744.819},{"text":"and","start":9744.916,"end":9745.255},{"text":"to","start":9745.255,"end":9745.369},{"text":"see","start":9745.417,"end":9745.756},{"text":"what","start":9746.063,"end":9746.209},{"text":"can","start":9746.306,"end":9746.516},{"text":"be","start":9746.548,"end":9746.661},{"text":"done","start":9746.694,"end":9746.92},{"text":"in","start":9747.259,"end":9747.566},{"text":"the","start":9747.663,"end":9747.825},{"text":"context","start":9747.825,"end":9748.423},{"text":"of","start":9748.633,"end":9748.73},{"text":"our","start":9748.811,"end":9748.988},{"text":"subcommittee.","start":9748.988,"end":9749.78}]},{"text":"And I think that Claudia mentioned some important measures that should be included that can be applied by developing countries to tackle with the different tax strategies that can be put in place by high net worth individuals.","start":9752.112,"end":9778.847,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"And","start":9752.112,"end":9752.225},{"text":"I","start":9753.559,"end":9753.591},{"text":"think","start":9753.64,"end":9753.945},{"text":"that","start":9753.945,"end":9754.267},{"text":"Claudia","start":9756.598,"end":9757.176},{"text":"mentioned","start":9757.176,"end":9757.996},{"text":"some","start":9757.996,"end":9758.35},{"text":"important","start":9759.588,"end":9760.392},{"text":"measures","start":9760.553,"end":9761.326},{"text":"that","start":9761.503,"end":9761.777},{"text":"should","start":9762.341,"end":9763.5},{"text":"be","start":9763.613,"end":9763.855},{"text":"included","start":9764.257,"end":9765.046},{"text":"that","start":9765.046,"end":9765.191},{"text":"can","start":9767.06,"end":9767.205},{"text":"be","start":9767.237,"end":9767.382},{"text":"applied","start":9767.398,"end":9767.946},{"text":"by","start":9767.946,"end":9768.203},{"text":"developing","start":9768.348,"end":9768.944},{"text":"countries","start":9768.992,"end":9769.379},{"text":"to","start":9770.039,"end":9770.184},{"text":"tackle","start":9771.247,"end":9771.843},{"text":"with","start":9772.39,"end":9772.583},{"text":"the","start":9772.632,"end":9772.712},{"text":"different","start":9773.115,"end":9773.614},{"text":"tax","start":9773.678,"end":9774},{"text":"strategies","start":9774,"end":9774.773},{"text":"that","start":9774.87,"end":9775.111},{"text":"can","start":9775.127,"end":9775.337},{"text":"be","start":9775.369,"end":9775.449},{"text":"put","start":9776.319,"end":9776.496},{"text":"in","start":9776.496,"end":9776.625},{"text":"place","start":9776.657,"end":9777.043},{"text":"by","start":9777.06,"end":9777.172},{"text":"high","start":9777.526,"end":9777.704},{"text":"net","start":9777.704,"end":9777.945},{"text":"worth","start":9777.945,"end":9778.203},{"text":"individuals.","start":9778.203,"end":9778.847}]},{"text":"Álvaro mentioned also some different rules that— you mentioned exit taxes.","start":9780.254,"end":9789.645,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"Álvaro","start":9780.254,"end":9780.595},{"text":"mentioned","start":9780.611,"end":9781.488},{"text":"also","start":9781.553,"end":9782.056},{"text":"some","start":9782.397,"end":9782.673},{"text":"different","start":9784.492,"end":9784.914},{"text":"rules","start":9784.963,"end":9785.271},{"text":"that—","start":9785.385,"end":9785.856},{"text":"you","start":9786.765,"end":9786.895},{"text":"mentioned","start":9786.911,"end":9787.382},{"text":"exit","start":9788.305,"end":9788.919},{"text":"taxes.","start":9789.258,"end":9789.645}]},{"text":"I mean, there are different rules that can be applied, and that we will try to show some practical measures that can be included in the domestic legislation.","start":9789.839,"end":9800.946,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"I","start":9789.839,"end":9789.855},{"text":"mean,","start":9789.855,"end":9790.049},{"text":"there","start":9790.565,"end":9790.678},{"text":"are","start":9790.711,"end":9790.904},{"text":"different","start":9790.904,"end":9791.437},{"text":"rules","start":9791.437,"end":9791.663},{"text":"that","start":9791.76,"end":9792.002},{"text":"can","start":9792.002,"end":9792.147},{"text":"be","start":9792.244,"end":9792.406},{"text":"applied,","start":9792.406,"end":9792.874},{"text":"and","start":9792.89,"end":9793.035},{"text":"that","start":9793.051,"end":9793.277},{"text":"we","start":9793.713,"end":9793.842},{"text":"will","start":9793.859,"end":9793.972},{"text":"try","start":9794.101,"end":9794.375},{"text":"to","start":9794.375,"end":9794.488},{"text":"show","start":9794.504,"end":9794.763},{"text":"some","start":9795.989,"end":9796.393},{"text":"practical","start":9797.103,"end":9797.555},{"text":"measures","start":9797.588,"end":9797.959},{"text":"that","start":9797.975,"end":9798.088},{"text":"can","start":9798.233,"end":9798.395},{"text":"be","start":9798.395,"end":9798.556},{"text":"included","start":9798.556,"end":9799.218},{"text":"in","start":9799.283,"end":9799.331},{"text":"the","start":9799.364,"end":9799.444},{"text":"domestic","start":9799.606,"end":9800.235},{"text":"legislation.","start":9800.235,"end":9800.946}]},{"text":"But of course, as I said, it's very important the angle of what you need to be able to apply these measures.","start":9801.043,"end":9810.301,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"But","start":9801.043,"end":9801.14},{"text":"of","start":9801.156,"end":9801.269},{"text":"course,","start":9801.301,"end":9801.527},{"text":"as","start":9801.866,"end":9801.915},{"text":"I","start":9802.011,"end":9802.028},{"text":"said,","start":9802.028,"end":9802.302},{"text":"it's","start":9802.351,"end":9802.593},{"text":"very","start":9802.657,"end":9802.803},{"text":"important","start":9802.835,"end":9803.739},{"text":"the","start":9804.272,"end":9804.482},{"text":"angle","start":9804.772,"end":9805.354},{"text":"of","start":9805.563,"end":9805.709},{"text":"what","start":9806.378,"end":9806.877},{"text":"you","start":9807.263,"end":9807.455},{"text":"need","start":9807.455,"end":9807.777},{"text":"to","start":9808.018,"end":9808.147},{"text":"be","start":9808.147,"end":9808.324},{"text":"able","start":9808.324,"end":9808.693},{"text":"to","start":9808.71,"end":9808.79},{"text":"apply","start":9808.806,"end":9809.144},{"text":"these","start":9809.353,"end":9809.497},{"text":"measures.","start":9810.012,"end":9810.301}]},{"text":"So, that's why in the handbook we should cover both things.","start":9810.414,"end":9816.198,"topics":[],"words":[{"text":"So,","start":9810.414,"end":9810.591},{"text":"that's","start":9810.655,"end":9810.96},{"text":"why","start":9810.977,"end":9811.089},{"text":"in","start":9811.684,"end":9811.764},{"text":"the","start":9811.78,"end":9811.861},{"text":"handbook","start":9811.861,"end":9812.616},{"text":"we","start":9812.729,"end":9812.825},{"text":"should","start":9812.825,"end":9813.034},{"text":"cover","start":9813.147,"end":9813.597},{"text":"both","start":9814.764,"end":9815.057},{"text":"things.","start":9815.905,"end":9816.198}]},{"text":"And, well, I have to give a special thanks to Alvaro and to Claudia, who are members of the subcommittee, for the support.","start":9817.312,"end":9826.186,"topics":[],"words":[{"text":"And,","start":9817.312,"end":9817.505},{"text":"well,","start":9817.698,"end":9817.811},{"text":"I","start":9817.875,"end":9818.053},{"text":"have","start":9819.47,"end":9819.695},{"text":"to","start":9819.711,"end":9819.856},{"text":"give","start":9819.953,"end":9820.178},{"text":"a","start":9820.227,"end":9820.243},{"text":"special","start":9820.291,"end":9820.71},{"text":"thanks","start":9820.71,"end":9821.016},{"text":"to","start":9821.016,"end":9821.145},{"text":"Alvaro","start":9821.258,"end":9821.66},{"text":"and","start":9821.66,"end":9822.063},{"text":"to","start":9822.369,"end":9822.514},{"text":"Claudia,","start":9822.53,"end":9822.868},{"text":"who","start":9822.949,"end":9823.094},{"text":"are","start":9823.094,"end":9823.19},{"text":"members","start":9823.19,"end":9823.561},{"text":"of","start":9823.673,"end":9823.77},{"text":"the","start":9823.818,"end":9824.028},{"text":"subcommittee,","start":9824.076,"end":9824.785},{"text":"for","start":9825.445,"end":9825.59},{"text":"the","start":9825.622,"end":9825.703},{"text":"support.","start":9825.703,"end":9826.186}]},{"text":"Also to Wanda, who is also a member of the subcommittee.","start":9826.234,"end":9829.934,"topics":[],"words":[{"text":"Also","start":9826.234,"end":9826.46},{"text":"to","start":9826.46,"end":9826.624},{"text":"Wanda,","start":9826.641,"end":9827.151},{"text":"who","start":9827.299,"end":9827.349},{"text":"is","start":9827.398,"end":9827.53},{"text":"also","start":9827.711,"end":9827.958},{"text":"a","start":9827.958,"end":9827.991},{"text":"member","start":9827.991,"end":9828.402},{"text":"of","start":9828.402,"end":9828.518},{"text":"the","start":9829.292,"end":9829.374},{"text":"subcommittee.","start":9829.39,"end":9829.934}]},{"text":"And more comments.","start":9832.689,"end":9836.257,"topics":[],"words":[{"text":"And","start":9832.689,"end":9835.256},{"text":"more","start":9835.433,"end":9835.546},{"text":"comments.","start":9835.676,"end":9836.257}]},{"text":"Mohamed, you mentioned the issue of the practical.","start":9837.468,"end":9843.334,"topics":[],"words":[{"text":"Mohamed,","start":9837.468,"end":9838.081},{"text":"you","start":9838.582,"end":9838.647},{"text":"mentioned","start":9838.647,"end":9839.696},{"text":"the","start":9839.874,"end":9840.067},{"text":"issue","start":9840.197,"end":9840.552},{"text":"of","start":9840.778,"end":9840.875},{"text":"the","start":9842.539,"end":9842.701},{"text":"practical.","start":9842.88,"end":9843.334}]},{"text":"I think that's the main purpose of the handbook, to give practical guidance.","start":9843.383,"end":9848.298,"topics":[],"words":[{"text":"I","start":9843.383,"end":9843.399},{"text":"think","start":9843.448,"end":9843.691},{"text":"that's","start":9843.691,"end":9844.226},{"text":"the","start":9844.259,"end":9844.34},{"text":"main","start":9844.34,"end":9844.632},{"text":"purpose","start":9844.664,"end":9845.151},{"text":"of","start":9845.378,"end":9845.848},{"text":"the","start":9845.881,"end":9845.962},{"text":"handbook,","start":9845.962,"end":9846.514},{"text":"to","start":9846.854,"end":9846.984},{"text":"give","start":9847,"end":9847.146},{"text":"practical","start":9847.162,"end":9847.763},{"text":"guidance.","start":9847.828,"end":9848.298}]},{"text":"So we will have this in mind when drafting the handbook.","start":9849.34,"end":9856.605,"topics":[],"words":[{"text":"So","start":9849.34,"end":9849.452},{"text":"we","start":9849.613,"end":9849.807},{"text":"will","start":9849.855,"end":9850.129},{"text":"have","start":9850.242,"end":9850.467},{"text":"this","start":9850.499,"end":9850.757},{"text":"in","start":9851.53,"end":9852.078},{"text":"mind","start":9852.175,"end":9852.723},{"text":"when","start":9853.158,"end":9853.77},{"text":"drafting","start":9853.786,"end":9854.14},{"text":"the","start":9854.205,"end":9855.316},{"text":"handbook.","start":9856.283,"end":9856.605}]},{"text":"And Alexander also mentioned the issue of the data protection and the confidentiality regarding the exchange of information, that is really very linked to the exchange of information, and it is something that we should try to help the developing countries on this respect.","start":9858.873,"end":9881.584,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."}],"words":[{"text":"And","start":9858.873,"end":9859.018},{"text":"Alexander","start":9859.115,"end":9860.116},{"text":"also","start":9860.423,"end":9860.682},{"text":"mentioned","start":9860.682,"end":9861.231},{"text":"the","start":9861.231,"end":9861.408},{"text":"issue","start":9861.408,"end":9861.667},{"text":"of","start":9861.941,"end":9863.137},{"text":"the","start":9863.169,"end":9863.25},{"text":"data","start":9863.25,"end":9863.557},{"text":"protection","start":9863.557,"end":9864.09},{"text":"and","start":9864.138,"end":9864.3},{"text":"the","start":9864.3,"end":9864.494},{"text":"confidentiality","start":9864.526,"end":9865.511},{"text":"regarding","start":9865.511,"end":9865.963},{"text":"the","start":9865.996,"end":9866.125},{"text":"exchange","start":9866.141,"end":9866.496},{"text":"of","start":9866.496,"end":9866.61},{"text":"information,","start":9866.61,"end":9867.194},{"text":"that","start":9867.21,"end":9867.389},{"text":"is","start":9867.389,"end":9867.503},{"text":"really","start":9867.617,"end":9867.909},{"text":"very","start":9868.51,"end":9868.721},{"text":"linked","start":9868.818,"end":9869.16},{"text":"to","start":9869.16,"end":9869.322},{"text":"the","start":9869.322,"end":9869.371},{"text":"exchange","start":9869.403,"end":9870.069},{"text":"of","start":9870.069,"end":9870.232},{"text":"information,","start":9870.232,"end":9870.93},{"text":"and","start":9871.011,"end":9871.174},{"text":"it","start":9871.174,"end":9871.352},{"text":"is","start":9871.352,"end":9871.482},{"text":"something","start":9872.002,"end":9872.538},{"text":"that","start":9872.635,"end":9873.074},{"text":"we","start":9873.854,"end":9873.886},{"text":"should","start":9873.935,"end":9874.162},{"text":"try","start":9874.195,"end":9874.39},{"text":"to","start":9874.536,"end":9874.649},{"text":"help","start":9874.65,"end":9875.071},{"text":"the","start":9877.744,"end":9878.927},{"text":"developing","start":9879.38,"end":9879.915},{"text":"countries","start":9879.948,"end":9880.32},{"text":"on","start":9880.822,"end":9880.871},{"text":"this","start":9881.001,"end":9881.163},{"text":"respect.","start":9881.163,"end":9881.584}]},{"text":"It is true that it's not only specific to the issue of the high net worth individuals, but of course it's something to be taken into account.","start":9881.665,"end":9893.141,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"It","start":9881.665,"end":9881.811},{"text":"is","start":9881.811,"end":9881.892},{"text":"true","start":9881.973,"end":9882.216},{"text":"that","start":9882.216,"end":9882.345},{"text":"it's","start":9882.345,"end":9882.491},{"text":"not","start":9882.605,"end":9884.549},{"text":"only","start":9883.297,"end":9883.605},{"text":"specific","start":9885.276,"end":9886.33},{"text":"to","start":9886.638,"end":9886.8},{"text":"the","start":9886.8,"end":9886.979},{"text":"issue","start":9886.979,"end":9887.206},{"text":"of","start":9887.206,"end":9887.352},{"text":"the","start":9887.352,"end":9887.449},{"text":"high","start":9887.449,"end":9887.563},{"text":"net","start":9887.676,"end":9887.919},{"text":"worth","start":9887.919,"end":9888.114},{"text":"individuals,","start":9888.114,"end":9888.633},{"text":"but","start":9888.666,"end":9888.763},{"text":"of","start":9888.828,"end":9888.99},{"text":"course","start":9888.99,"end":9889.298},{"text":"it's","start":9889.639,"end":9889.866},{"text":"something","start":9889.866,"end":9890.174},{"text":"to","start":9890.271,"end":9890.482},{"text":"be","start":9890.612,"end":9890.694},{"text":"taken","start":9890.841,"end":9891.232},{"text":"into","start":9891.575,"end":9891.868},{"text":"account.","start":9892.635,"end":9893.141}]},{"text":"And Jan mentioned also about this debate that was also, which came from the intervention from the academia regarding the possibility of a minimum taxation for individuals.","start":9895.316,"end":9912.761,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"And","start":9895.316,"end":9895.528},{"text":"Jan","start":9895.659,"end":9896.1},{"text":"mentioned","start":9896.133,"end":9896.787},{"text":"also","start":9896.787,"end":9897.081},{"text":"about","start":9897.098,"end":9897.637},{"text":"this","start":9897.915,"end":9898.177},{"text":"debate","start":9898.177,"end":9898.749},{"text":"that","start":9898.896,"end":9899.157},{"text":"was","start":9899.157,"end":9899.288},{"text":"also,","start":9899.288,"end":9899.599},{"text":"which","start":9902.4,"end":9902.464},{"text":"came","start":9902.593,"end":9902.818},{"text":"from","start":9902.818,"end":9902.995},{"text":"the","start":9902.995,"end":9903.059},{"text":"intervention","start":9903.059,"end":9903.767},{"text":"from","start":9903.879,"end":9904.056},{"text":"the","start":9904.137,"end":9904.346},{"text":"academia","start":9904.346,"end":9905.102},{"text":"regarding","start":9906.212,"end":9906.743},{"text":"the","start":9906.92,"end":9907.338},{"text":"possibility","start":9907.418,"end":9908.03},{"text":"of","start":9908.078,"end":9908.19},{"text":"a","start":9908.303,"end":9908.319},{"text":"minimum","start":9908.625,"end":9909.123},{"text":"taxation","start":9909.188,"end":9909.879},{"text":"for","start":9910.11,"end":9910.19},{"text":"individuals.","start":9911.925,"end":9912.761}]},{"text":"I mean, I think that we will include, I mean, one part of the handbook related to different measures that are currently discussed at international level.","start":9913.355,"end":9926.905,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"I","start":9913.355,"end":9913.371},{"text":"mean,","start":9913.371,"end":9913.532},{"text":"I","start":9914.48,"end":9914.528},{"text":"think","start":9914.56,"end":9914.801},{"text":"that","start":9914.801,"end":9914.978},{"text":"we","start":9915.107,"end":9915.251},{"text":"will","start":9915.284,"end":9915.46},{"text":"include,","start":9915.508,"end":9916.135},{"text":"I","start":9916.714,"end":9916.762},{"text":"mean,","start":9917.79,"end":9917.983},{"text":"one","start":9918.561,"end":9918.69},{"text":"part","start":9918.883,"end":9919.204},{"text":"of","start":9919.204,"end":9919.301},{"text":"the","start":9919.301,"end":9919.51},{"text":"handbook","start":9919.51,"end":9920.091},{"text":"related","start":9920.091,"end":9920.607},{"text":"to","start":9920.688,"end":9920.785},{"text":"different","start":9920.979,"end":9921.479},{"text":"measures","start":9921.479,"end":9922.093},{"text":"that","start":9922.206,"end":9922.319},{"text":"are","start":9922.916,"end":9922.965},{"text":"currently","start":9924.127,"end":9924.596},{"text":"discussed","start":9924.709,"end":9925.5},{"text":"at","start":9925.516,"end":9925.661},{"text":"international","start":9925.661,"end":9926.404},{"text":"level.","start":9926.404,"end":9926.905}]},{"text":"You know that this is an important one, that there are other different proposals that are being debated.","start":9927.599,"end":9935.829,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"You","start":9927.599,"end":9927.68},{"text":"know","start":9927.68,"end":9927.841},{"text":"that","start":9927.922,"end":9928.1},{"text":"this","start":9928.1,"end":9928.326},{"text":"is","start":9928.326,"end":9928.358},{"text":"an","start":9928.972,"end":9929.846},{"text":"important","start":9929.878,"end":9930.444},{"text":"one,","start":9930.444,"end":9930.735},{"text":"that","start":9930.848,"end":9931.075},{"text":"there","start":9931.075,"end":9931.236},{"text":"are","start":9931.236,"end":9931.285},{"text":"other","start":9931.56,"end":9931.915},{"text":"different","start":9933.193,"end":9933.613},{"text":"proposals","start":9933.678,"end":9934.454},{"text":"that","start":9934.632,"end":9934.891},{"text":"are","start":9934.891,"end":9935.117},{"text":"being","start":9935.117,"end":9935.343},{"text":"debated.","start":9935.441,"end":9935.829}]},{"text":"So, of course, we will include it, but this won't be the main purpose of the handbook.","start":9937.134,"end":9944.952,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"So,","start":9937.134,"end":9937.311},{"text":"of","start":9937.617,"end":9937.713},{"text":"course,","start":9937.762,"end":9938.003},{"text":"we","start":9938.019,"end":9938.244},{"text":"will","start":9938.244,"end":9938.373},{"text":"include","start":9938.904,"end":9939.37},{"text":"it,","start":9939.37,"end":9939.531},{"text":"but","start":9939.547,"end":9939.772},{"text":"this","start":9940.593,"end":9940.866},{"text":"won't","start":9941.156,"end":9941.638},{"text":"be","start":9941.638,"end":9941.96},{"text":"the","start":9942.587,"end":9942.7},{"text":"main","start":9942.7,"end":9942.909},{"text":"purpose","start":9943.086,"end":9943.649},{"text":"of","start":9944.277,"end":9944.437},{"text":"the","start":9944.437,"end":9944.598},{"text":"handbook.","start":9944.598,"end":9944.952}]},{"text":"I think that is, in particular for developing countries, it is really important to have all the practical issues, all the domestic registers, the administrative issues that they have to to put in place to be able to apply any of the different measures that are being discussed at an international level.","start":9945.017,"end":9971.551,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."},{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."},{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"I","start":9945.017,"end":9945.097},{"text":"think","start":9945.097,"end":9945.29},{"text":"that","start":9945.338,"end":9945.435},{"text":"is,","start":9945.499,"end":9945.58},{"text":"in","start":9945.756,"end":9946.046},{"text":"particular","start":9946.046,"end":9946.642},{"text":"for","start":9947.931,"end":9948.109},{"text":"developing","start":9948.173,"end":9948.689},{"text":"countries,","start":9948.785,"end":9949.253},{"text":"it","start":9950.074,"end":9950.51},{"text":"is","start":9950.574,"end":9950.622},{"text":"really","start":9950.88,"end":9951.025},{"text":"important","start":9951.041,"end":9951.686},{"text":"to","start":9951.944,"end":9952.717},{"text":"have","start":9952.814,"end":9953.039},{"text":"all","start":9953.539,"end":9953.587},{"text":"the","start":9953.7,"end":9953.909},{"text":"practical","start":9954.038,"end":9954.49},{"text":"issues,","start":9954.49,"end":9954.861},{"text":"all","start":9954.925,"end":9955.135},{"text":"the","start":9955.168,"end":9955.361},{"text":"domestic","start":9956.12,"end":9956.927},{"text":"registers,","start":9958.542,"end":9959.172},{"text":"the","start":9959.591,"end":9959.688},{"text":"administrative","start":9960.092,"end":9960.867},{"text":"issues","start":9961.141,"end":9962.401},{"text":"that","start":9962.449,"end":9962.595},{"text":"they","start":9962.595,"end":9962.708},{"text":"have","start":9962.821,"end":9962.966},{"text":"to","start":9963.079,"end":9963.305},{"text":"to","start":9963.743,"end":9963.839},{"text":"put","start":9964.289,"end":9964.482},{"text":"in","start":9964.482,"end":9964.595},{"text":"place","start":9964.627,"end":9964.9},{"text":"to","start":9965.028,"end":9965.109},{"text":"be","start":9965.109,"end":9965.35},{"text":"able","start":9965.35,"end":9965.591},{"text":"to","start":9965.671,"end":9965.783},{"text":"apply","start":9965.832,"end":9966.185},{"text":"any","start":9966.458,"end":9966.651},{"text":"of","start":9966.796,"end":9966.924},{"text":"the","start":9967.021,"end":9967.117},{"text":"different","start":9967.117,"end":9967.599},{"text":"measures","start":9967.615,"end":9968.049},{"text":"that","start":9968.804,"end":9968.933},{"text":"are","start":9969.029,"end":9969.125},{"text":"being","start":9969.125,"end":9969.334},{"text":"discussed","start":9969.366,"end":9969.993},{"text":"at","start":9969.993,"end":9970.314},{"text":"an","start":9970.395,"end":9970.652},{"text":"international","start":9970.652,"end":9971.278},{"text":"level.","start":9971.278,"end":9971.551}]},{"text":"So we will include some— a part dedicated to this, to analyze what's really going on at an international level, but that won't be really the main focus.","start":9971.616,"end":9983.778,"topics":[{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."}],"words":[{"text":"So","start":9971.616,"end":9971.712},{"text":"we","start":9972.242,"end":9972.483},{"text":"will","start":9972.483,"end":9972.676},{"text":"include","start":9972.676,"end":9973.319},{"text":"some—","start":9973.801,"end":9974.186},{"text":"a","start":9974.508,"end":9974.668},{"text":"part","start":9974.668,"end":9975.006},{"text":"dedicated","start":9975.231,"end":9976.002},{"text":"to","start":9976.098,"end":9976.163},{"text":"this,","start":9976.259,"end":9976.516},{"text":"to","start":9976.596,"end":9976.725},{"text":"analyze","start":9977.319,"end":9977.769},{"text":"what's","start":9977.866,"end":9978.219},{"text":"really","start":9978.508,"end":9978.814},{"text":"going","start":9978.91,"end":9979.215},{"text":"on","start":9979.312,"end":9979.456},{"text":"at","start":9979.505,"end":9979.553},{"text":"an","start":9979.553,"end":9979.601},{"text":"international","start":9979.665,"end":9980.324},{"text":"level,","start":9980.372,"end":9980.661},{"text":"but","start":9980.694,"end":9980.902},{"text":"that","start":9980.999,"end":9981.143},{"text":"won't","start":9981.24,"end":9981.593},{"text":"be","start":9981.738,"end":9981.882},{"text":"really","start":9981.882,"end":9982.236},{"text":"the","start":9982.766,"end":9982.83},{"text":"main","start":9982.83,"end":9983.087},{"text":"focus.","start":9983.184,"end":9983.778}]},{"text":"As I said, and we presented in the work plan, we will try to give more practical stuff in the handbook.","start":9984.292,"end":9992.956,"topics":[],"words":[{"text":"As","start":9984.292,"end":9984.357},{"text":"I","start":9984.694,"end":9984.742},{"text":"said,","start":9984.791,"end":9985.08},{"text":"and","start":9985.192,"end":9985.481},{"text":"we","start":9985.658,"end":9985.755},{"text":"presented","start":9985.819,"end":9986.253},{"text":"in","start":9986.301,"end":9986.349},{"text":"the","start":9986.381,"end":9986.445},{"text":"work","start":9986.478,"end":9986.719},{"text":"plan,","start":9986.719,"end":9986.927},{"text":"we","start":9986.96,"end":9987.104},{"text":"will","start":9987.104,"end":9987.249},{"text":"try","start":9987.265,"end":9987.361},{"text":"to","start":9987.506,"end":9987.602},{"text":"give","start":9987.602,"end":9987.811},{"text":"more","start":9988.47,"end":9988.598},{"text":"practical","start":9988.888,"end":9989.739},{"text":"stuff","start":9990.805,"end":9991.371},{"text":"in","start":9991.436,"end":9991.484},{"text":"the","start":9991.597,"end":9991.791},{"text":"handbook.","start":9992.406,"end":9992.956}]},{"text":"And while we had the intervention by ICRICT also, I mean, mentioned these different benefits that are done regarding the residents, I mean, it's not really— or depending on the jurisdictions, it's not always related to to taxation, but it can be.","start":9993.926,"end":10019.312,"topics":[],"words":[{"text":"And","start":9993.926,"end":9994.363},{"text":"while","start":9996.853,"end":9997.079},{"text":"we","start":9997.079,"end":9997.176},{"text":"had","start":9997.176,"end":9997.387},{"text":"the","start":9997.435,"end":9997.5},{"text":"intervention","start":9997.823,"end":9998.519},{"text":"by","start":9998.873,"end":9998.985},{"text":"ICRICT","start":9999.194,"end":9999.837},{"text":"also,","start":10000.802,"end":10001.3},{"text":"I","start":10002.875,"end":10002.907},{"text":"mean,","start":10002.907,"end":10003.1},{"text":"mentioned","start":10003.213,"end":10003.856},{"text":"these","start":10003.856,"end":10004.065},{"text":"different","start":10004.177,"end":10004.467},{"text":"benefits","start":10004.643,"end":10005.222},{"text":"that","start":10005.222,"end":10005.544},{"text":"are","start":10005.608,"end":10005.656},{"text":"done","start":10005.769,"end":10006.154},{"text":"regarding","start":10006.492,"end":10006.878},{"text":"the","start":10006.99,"end":10007.103},{"text":"residents,","start":10007.312,"end":10007.929},{"text":"I","start":10008.043,"end":10008.059},{"text":"mean,","start":10008.059,"end":10008.254},{"text":"it's","start":10008.384,"end":10008.725},{"text":"not","start":10008.758,"end":10008.952},{"text":"really—","start":10009.099,"end":10009.359},{"text":"or","start":10009.911,"end":10009.976},{"text":"depending","start":10010.544,"end":10011.096},{"text":"on","start":10011.113,"end":10011.161},{"text":"the","start":10011.275,"end":10011.486},{"text":"jurisdictions,","start":10011.925,"end":10012.802},{"text":"it's","start":10013.175,"end":10013.549},{"text":"not","start":10013.549,"end":10013.728},{"text":"always","start":10013.728,"end":10014.118},{"text":"related","start":10014.134,"end":10014.67},{"text":"to","start":10014.767,"end":10014.881},{"text":"to","start":10015.559,"end":10015.672},{"text":"taxation,","start":10016.751,"end":10017.46},{"text":"but","start":10017.476,"end":10017.862},{"text":"it","start":10018.442,"end":10018.684},{"text":"can","start":10018.845,"end":10019.07},{"text":"be.","start":10019.07,"end":10019.312}]},{"text":"So we will take note and see if there's something to do in relation to that one.","start":10019.441,"end":10026.957,"topics":[],"words":[{"text":"So","start":10019.441,"end":10019.65},{"text":"we","start":10020.053,"end":10020.455},{"text":"will","start":10020.455,"end":10020.665},{"text":"take","start":10020.697,"end":10020.939},{"text":"note","start":10020.939,"end":10021.341},{"text":"and","start":10021.341,"end":10021.438},{"text":"see","start":10021.438,"end":10021.76},{"text":"if","start":10021.76,"end":10021.905},{"text":"there's","start":10021.905,"end":10022.098},{"text":"something","start":10022.147,"end":10022.598},{"text":"to","start":10022.71,"end":10023.886},{"text":"do","start":10023.902,"end":10024.031},{"text":"in","start":10025.205,"end":10025.253},{"text":"relation","start":10025.366,"end":10025.816},{"text":"to","start":10025.912,"end":10026.057},{"text":"that","start":10026.571,"end":10026.812},{"text":"one.","start":10026.812,"end":10026.957}]},{"text":"And finally, while we have the intervention by Greenpeace, I mean, regarding the link to the environmental subcommittee, I think that in the manual that was approved by— in 2025, there was an analysis on this respect regarding the capital taxation, that there was some linkage with environmental taxation.","start":10027.921,"end":10058.256,"topics":[],"words":[{"text":"And","start":10027.921,"end":10028.274},{"text":"finally,","start":10029.142,"end":10030.315},{"text":"while","start":10030.411,"end":10030.54},{"text":"we","start":10030.652,"end":10030.813},{"text":"have","start":10030.813,"end":10031.038},{"text":"the","start":10031.086,"end":10031.199},{"text":"intervention","start":10031.215,"end":10032.163},{"text":"by","start":10032.275,"end":10032.468},{"text":"Greenpeace,","start":10032.677,"end":10033.481},{"text":"I","start":10036.056,"end":10036.072},{"text":"mean,","start":10036.072,"end":10036.218},{"text":"regarding","start":10036.234,"end":10036.688},{"text":"the","start":10036.786,"end":10036.818},{"text":"link","start":10037.191,"end":10037.531},{"text":"to","start":10038.196,"end":10038.39},{"text":"the","start":10038.423,"end":10038.52},{"text":"environmental","start":10038.909,"end":10039.833},{"text":"subcommittee,","start":10040.222,"end":10040.627},{"text":"I","start":10041.775,"end":10041.824},{"text":"think","start":10041.873,"end":10042.182},{"text":"that","start":10042.182,"end":10042.378},{"text":"in","start":10042.427,"end":10042.525},{"text":"the","start":10042.525,"end":10042.688},{"text":"manual","start":10042.688,"end":10043.291},{"text":"that","start":10044.302,"end":10044.481},{"text":"was","start":10044.481,"end":10044.611},{"text":"approved","start":10044.725,"end":10045.1},{"text":"by—","start":10045.198,"end":10045.329},{"text":"in","start":10045.932,"end":10045.981},{"text":"2025,","start":10046.144,"end":10047.056},{"text":"there","start":10047.73,"end":10047.906},{"text":"was","start":10047.906,"end":10048.051},{"text":"an","start":10048.951,"end":10049.047},{"text":"analysis","start":10049.047,"end":10049.883},{"text":"on","start":10050.172,"end":10050.22},{"text":"this","start":10050.317,"end":10050.478},{"text":"respect","start":10050.478,"end":10051.056},{"text":"regarding","start":10051.056,"end":10051.506},{"text":"the","start":10052.02,"end":10052.342},{"text":"capital","start":10052.422,"end":10052.888},{"text":"taxation,","start":10052.888,"end":10053.515},{"text":"that","start":10053.547,"end":10053.708},{"text":"there","start":10053.708,"end":10053.869},{"text":"was","start":10053.869,"end":10054.029},{"text":"some","start":10054.029,"end":10054.286},{"text":"linkage","start":10056.102,"end":10056.408},{"text":"with","start":10056.601,"end":10056.842},{"text":"environmental","start":10056.842,"end":10057.533},{"text":"taxation.","start":10057.565,"end":10058.256}]},{"text":"So I think it's mainly covered, but we will see if there's something else to add.","start":10058.786,"end":10064.442,"topics":[],"words":[{"text":"So","start":10058.786,"end":10058.979},{"text":"I","start":10059.011,"end":10059.123},{"text":"think","start":10059.171,"end":10059.477},{"text":"it's","start":10059.477,"end":10059.766},{"text":"mainly","start":10060.136,"end":10060.505},{"text":"covered,","start":10060.521,"end":10060.843},{"text":"but","start":10060.859,"end":10061.035},{"text":"we","start":10061.1,"end":10061.26},{"text":"will","start":10061.26,"end":10061.357},{"text":"see","start":10061.421,"end":10061.646},{"text":"if","start":10061.646,"end":10061.694},{"text":"there's","start":10061.742,"end":10062.385},{"text":"something","start":10062.642,"end":10063.156},{"text":"else","start":10063.204,"end":10063.51},{"text":"to","start":10063.51,"end":10063.703},{"text":"add.","start":10064.297,"end":10064.442}]},{"text":"So thank you for the comment.","start":10064.49,"end":10066.161,"topics":[],"words":[{"text":"So","start":10064.49,"end":10064.715},{"text":"thank","start":10064.715,"end":10065.02},{"text":"you","start":10065.02,"end":10065.165},{"text":"for","start":10065.181,"end":10065.615},{"text":"the","start":10065.663,"end":10065.759},{"text":"comment.","start":10065.759,"end":10066.161}]},{"text":"And yeah, and finally, the comment by the private sector regarding the balance that we will have to bear in mind when drafting the handbook.","start":10067.139,"end":10083.22,"topics":[],"words":[{"text":"And","start":10067.139,"end":10067.496},{"text":"yeah,","start":10067.544,"end":10068.596},{"text":"and","start":10068.92,"end":10069.13},{"text":"finally,","start":10069.179,"end":10070.037},{"text":"the","start":10072.076,"end":10072.174},{"text":"comment","start":10072.238,"end":10072.837},{"text":"by","start":10073.064,"end":10073.193},{"text":"the","start":10073.226,"end":10073.307},{"text":"private","start":10073.711,"end":10074.035},{"text":"sector","start":10074.035,"end":10075.411},{"text":"regarding","start":10075.974,"end":10076.424},{"text":"the","start":10076.456,"end":10076.536},{"text":"balance","start":10076.616,"end":10077.05},{"text":"that","start":10077.339,"end":10077.58},{"text":"we","start":10077.58,"end":10077.725},{"text":"will","start":10077.725,"end":10077.886},{"text":"have","start":10077.886,"end":10078.111},{"text":"to","start":10078.207,"end":10078.336},{"text":"bear","start":10080.296,"end":10080.424},{"text":"in","start":10080.457,"end":10080.569},{"text":"mind","start":10080.569,"end":10081.083},{"text":"when","start":10081.501,"end":10081.565},{"text":"drafting","start":10081.678,"end":10082.128},{"text":"the","start":10082.16,"end":10082.561},{"text":"handbook.","start":10082.706,"end":10083.22}]},{"text":"I mean, it is clear that, I mean, the important thing is to have the elements, and we will try to provide the elements for the jurisdictions to be able to control the high net worth individuals.","start":10084.008,"end":10105.334,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"I","start":10084.008,"end":10084.024},{"text":"mean,","start":10084.024,"end":10084.184},{"text":"it","start":10084.49,"end":10084.94},{"text":"is","start":10084.94,"end":10085.02},{"text":"clear","start":10085.197,"end":10085.729},{"text":"that,","start":10086.648,"end":10089.114},{"text":"I","start":10090.435,"end":10090.451},{"text":"mean,","start":10091.096,"end":10091.225},{"text":"the","start":10091.821,"end":10092.079},{"text":"important","start":10092.16,"end":10092.788},{"text":"thing","start":10092.788,"end":10092.998},{"text":"is","start":10093.094,"end":10093.159},{"text":"to","start":10093.388,"end":10093.501},{"text":"have","start":10093.597,"end":10093.822},{"text":"the","start":10094.32,"end":10094.577},{"text":"elements,","start":10095.044,"end":10095.574},{"text":"and","start":10096.426,"end":10096.554},{"text":"we","start":10096.587,"end":10096.731},{"text":"will","start":10096.731,"end":10096.956},{"text":"try","start":10096.972,"end":10097.069},{"text":"to","start":10097.229,"end":10097.39},{"text":"provide","start":10097.39,"end":10097.872},{"text":"the","start":10097.872,"end":10098.081},{"text":"elements","start":10098.097,"end":10098.612},{"text":"for","start":10098.66,"end":10098.805},{"text":"the","start":10098.901,"end":10098.997},{"text":"jurisdictions","start":10099.062,"end":10100.01},{"text":"to","start":10100.508,"end":10100.653},{"text":"be","start":10100.685,"end":10100.878},{"text":"able","start":10100.91,"end":10101.264},{"text":"to","start":10101.891,"end":10102.019},{"text":"control","start":10102.1,"end":10102.423},{"text":"the","start":10103.345,"end":10103.539},{"text":"high","start":10103.749,"end":10104.234},{"text":"net","start":10104.25,"end":10104.541},{"text":"worth","start":10104.541,"end":10104.784},{"text":"individuals.","start":10104.784,"end":10105.334}]},{"text":"So we are not— one important part of the handbook will cover all these issues to be able to control that the high net worth individuals contribute as they have to.","start":10105.625,"end":10123.66,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"So","start":10105.625,"end":10105.9},{"text":"we","start":10106.563,"end":10106.644},{"text":"are","start":10106.724,"end":10106.821},{"text":"not—","start":10106.821,"end":10109.942},{"text":"one","start":10110.056,"end":10110.169},{"text":"important","start":10110.46,"end":10111.091},{"text":"part","start":10111.091,"end":10111.285},{"text":"of","start":10111.333,"end":10111.398},{"text":"the","start":10111.414,"end":10111.56},{"text":"handbook","start":10111.56,"end":10111.916},{"text":"will","start":10111.916,"end":10112.111},{"text":"cover","start":10112.548,"end":10113.018},{"text":"all","start":10113.845,"end":10113.91},{"text":"these","start":10114.023,"end":10114.234},{"text":"issues","start":10114.412,"end":10114.801},{"text":"to","start":10115.32,"end":10115.417},{"text":"be","start":10115.482,"end":10115.709},{"text":"able","start":10115.709,"end":10115.887},{"text":"to","start":10115.968,"end":10116.098},{"text":"control","start":10116.114,"end":10116.584},{"text":"that","start":10117.184,"end":10117.524},{"text":"the","start":10117.589,"end":10117.848},{"text":"high","start":10117.913,"end":10118.237},{"text":"net","start":10118.237,"end":10118.464},{"text":"worth","start":10118.464,"end":10118.724},{"text":"individuals","start":10118.724,"end":10119.34},{"text":"contribute","start":10120.617,"end":10121.454},{"text":"as","start":10122.807,"end":10122.936},{"text":"they","start":10123.048,"end":10123.129},{"text":"have","start":10123.274,"end":10123.419},{"text":"to.","start":10123.547,"end":10123.66}]},{"text":"So this is also— this is obviously depending on each jurisdiction how much they should contribute, but we should give the elements for them, for the jurisdictions, to control that this is really applicable.","start":10123.869,"end":10141.28,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"So","start":10123.869,"end":10124.175},{"text":"this","start":10124.256,"end":10124.433},{"text":"is","start":10124.497,"end":10124.546},{"text":"also—","start":10124.658,"end":10125.045},{"text":"this","start":10125.286,"end":10125.351},{"text":"is","start":10125.463,"end":10125.512},{"text":"obviously","start":10126.252,"end":10126.719},{"text":"depending","start":10127.379,"end":10127.846},{"text":"on","start":10127.943,"end":10127.991},{"text":"each","start":10128.039,"end":10128.168},{"text":"jurisdiction","start":10128.345,"end":10129.134},{"text":"how","start":10129.15,"end":10129.279},{"text":"much","start":10129.633,"end":10129.939},{"text":"they","start":10130.132,"end":10130.245},{"text":"should","start":10130.293,"end":10130.583},{"text":"contribute,","start":10130.615,"end":10131.356},{"text":"but","start":10131.903,"end":10132.161},{"text":"we","start":10132.467,"end":10132.628},{"text":"should","start":10132.628,"end":10132.918},{"text":"give","start":10133.014,"end":10133.207},{"text":"the","start":10133.272,"end":10133.417},{"text":"elements","start":10133.497,"end":10134.157},{"text":"for","start":10135.687,"end":10136.009},{"text":"them,","start":10136.009,"end":10136.283},{"text":"for","start":10136.895,"end":10137.104},{"text":"the","start":10137.12,"end":10137.297},{"text":"jurisdictions,","start":10137.297,"end":10137.909},{"text":"to","start":10138.022,"end":10138.118},{"text":"control","start":10138.183,"end":10138.617},{"text":"that","start":10138.746,"end":10138.955},{"text":"this","start":10139.213,"end":10139.406},{"text":"is","start":10139.406,"end":10139.519},{"text":"really","start":10139.6,"end":10139.842},{"text":"applicable.","start":10140.828,"end":10141.28}]},{"text":"So it's not that there's a thing in the as really always bad taxpayers.","start":10141.329,"end":10149.392,"topics":[],"words":[{"text":"So","start":10141.329,"end":10141.49},{"text":"it's","start":10141.506,"end":10141.668},{"text":"not","start":10141.749,"end":10142.072},{"text":"that","start":10142.524,"end":10142.977},{"text":"there's","start":10143.349,"end":10143.656},{"text":"a","start":10143.656,"end":10143.672},{"text":"thing","start":10144.658,"end":10144.932},{"text":"in","start":10145.029,"end":10145.175},{"text":"the","start":10145.191,"end":10145.837},{"text":"as","start":10145.732,"end":10146.261},{"text":"really","start":10147.321,"end":10147.546},{"text":"always","start":10147.578,"end":10147.947},{"text":"bad","start":10148.124,"end":10148.67},{"text":"taxpayers.","start":10148.702,"end":10149.392}]},{"text":"It's more that to give the toolkits for the jurisdictions to make the control.","start":10149.488,"end":10156.809,"topics":[{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}],"words":[{"text":"It's","start":10149.488,"end":10149.906},{"text":"more","start":10149.97,"end":10150.147},{"text":"that","start":10150.709,"end":10151.174},{"text":"to","start":10151.656,"end":10151.8},{"text":"give","start":10151.816,"end":10152.073},{"text":"the","start":10152.635,"end":10152.715},{"text":"toolkits","start":10152.86,"end":10153.47},{"text":"for","start":10153.759,"end":10153.935},{"text":"the","start":10154,"end":10154.08},{"text":"jurisdictions","start":10154.144,"end":10154.899},{"text":"to","start":10155.027,"end":10155.172},{"text":"make","start":10155.605,"end":10155.942},{"text":"the","start":10156.328,"end":10156.472},{"text":"control.","start":10156.472,"end":10156.809}]},{"text":"And well, I think that the last intervention by José Alíndez, I already covered about this issue of the different measures that are being discussed at an international level.","start":10157.917,"end":10171.034,"topics":[],"words":[{"text":"And","start":10157.917,"end":10158.463},{"text":"well,","start":10158.639,"end":10158.768},{"text":"I","start":10158.8,"end":10158.848},{"text":"think","start":10158.896,"end":10159.137},{"text":"that","start":10159.137,"end":10159.362},{"text":"the","start":10159.362,"end":10159.844},{"text":"last","start":10159.844,"end":10160.116},{"text":"intervention","start":10160.116,"end":10160.903},{"text":"by","start":10160.903,"end":10161.096},{"text":"José","start":10161.385,"end":10161.577},{"text":"Alíndez,","start":10161.626,"end":10162.878},{"text":"I","start":10162.99,"end":10163.135},{"text":"already","start":10163.151,"end":10163.488},{"text":"covered","start":10163.616,"end":10164.05},{"text":"about","start":10164.05,"end":10164.419},{"text":"this","start":10164.419,"end":10164.548},{"text":"issue","start":10165.222,"end":10166.281},{"text":"of","start":10166.281,"end":10166.378},{"text":"the","start":10166.442,"end":10166.538},{"text":"different","start":10167.309,"end":10167.582},{"text":"measures","start":10167.71,"end":10168.096},{"text":"that","start":10168.272,"end":10168.545},{"text":"are","start":10168.593,"end":10168.963},{"text":"being","start":10169.091,"end":10169.219},{"text":"discussed","start":10169.252,"end":10169.749},{"text":"at","start":10169.749,"end":10169.878},{"text":"an","start":10169.974,"end":10170.135},{"text":"international","start":10170.135,"end":10170.761},{"text":"level.","start":10170.761,"end":10171.034}]},{"text":"And as I said, We won't try to give the— we will try to give more practical stuff than the political perspective in the handbook.","start":10171.098,"end":10182.859,"topics":[],"words":[{"text":"And","start":10171.098,"end":10171.242},{"text":"as","start":10171.242,"end":10171.708},{"text":"I","start":10171.74,"end":10171.772},{"text":"said,","start":10171.82,"end":10172.109},{"text":"We","start":10172.527,"end":10172.688},{"text":"won't","start":10172.688,"end":10172.945},{"text":"try","start":10172.945,"end":10173.138},{"text":"to","start":10173.588,"end":10173.669},{"text":"give","start":10173.749,"end":10174.006},{"text":"the—","start":10174.006,"end":10174.215},{"text":"we","start":10175.903,"end":10176.064},{"text":"will","start":10176.064,"end":10176.225},{"text":"try","start":10176.225,"end":10176.418},{"text":"to","start":10176.418,"end":10176.53},{"text":"give","start":10176.546,"end":10176.691},{"text":"more","start":10176.787,"end":10176.916},{"text":"practical","start":10177.028,"end":10177.559},{"text":"stuff","start":10178.025,"end":10178.507},{"text":"than","start":10178.556,"end":10178.7},{"text":"the","start":10178.974,"end":10180.019},{"text":"political","start":10180.019,"end":10180.662},{"text":"perspective","start":10180.904,"end":10181.712},{"text":"in","start":10181.938,"end":10182.245},{"text":"the","start":10182.277,"end":10182.423},{"text":"handbook.","start":10182.423,"end":10182.859}]},{"text":"And thank you very much for all of the comments.","start":10183.973,"end":10186.816,"topics":[],"words":[{"text":"And","start":10183.973,"end":10184.038},{"text":"thank","start":10184.523,"end":10184.781},{"text":"you","start":10184.781,"end":10184.862},{"text":"very","start":10184.862,"end":10185.023},{"text":"much","start":10185.023,"end":10185.201},{"text":"for","start":10185.589,"end":10185.799},{"text":"all","start":10185.993,"end":10186.154},{"text":"of","start":10186.154,"end":10186.235},{"text":"the","start":10186.235,"end":10186.316},{"text":"comments.","start":10186.396,"end":10186.816}]},{"text":"And, well, I hope that we will present the outline in the next session.","start":10187.742,"end":10192.759,"topics":[],"words":[{"text":"And,","start":10187.742,"end":10188.019},{"text":"well,","start":10188.296,"end":10188.361},{"text":"I","start":10188.475,"end":10188.622},{"text":"hope","start":10188.622,"end":10188.899},{"text":"that","start":10188.948,"end":10189.338},{"text":"we","start":10189.615,"end":10189.778},{"text":"will","start":10189.778,"end":10189.925},{"text":"present","start":10189.941,"end":10190.43},{"text":"the","start":10190.691,"end":10190.821},{"text":"outline","start":10190.902,"end":10191.391},{"text":"in","start":10191.391,"end":10191.456},{"text":"the","start":10192.059,"end":10192.124},{"text":"next","start":10192.124,"end":10192.548},{"text":"session.","start":10192.548,"end":10192.759}]}]}],"speaker":{"name":"Jorge Ferreiras","affiliation":null,"affiliation_full":null,"group":null,"function":"Coordinator"}},{"statement_number":85,"start":10195.062,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=10196","paragraphs":[{"sentences":[{"text":"Thank you very much, Jorge, Ilka, and Lorenzo.","start":10195.062,"end":10198.136,"topics":[],"words":[{"text":"Thank","start":10195.062,"end":10195.353},{"text":"you","start":10195.353,"end":10195.499},{"text":"very","start":10195.838,"end":10195.952},{"text":"much,","start":10195.952,"end":10196.243},{"text":"Jorge,","start":10196.259,"end":10196.583},{"text":"Ilka,","start":10196.906,"end":10197.376},{"text":"and","start":10197.392,"end":10197.521},{"text":"Lorenzo.","start":10197.699,"end":10198.136}]},{"text":"for this.","start":10198.507,"end":10198.895,"topics":[],"words":[{"text":"for","start":10198.507,"end":10198.685},{"text":"this.","start":10198.685,"end":10198.895}]},{"text":"So I heard a lot of support from committee members for the proposed work plan, but nevertheless, we— I ask for your formal approval.","start":10199.154,"end":10207.587,"topics":[],"words":[{"text":"So","start":10199.154,"end":10199.364},{"text":"I","start":10200.125,"end":10200.303},{"text":"heard","start":10200.692,"end":10200.934},{"text":"a","start":10200.951,"end":10201.015},{"text":"lot","start":10201.015,"end":10201.145},{"text":"of","start":10201.193,"end":10201.258},{"text":"support","start":10201.274,"end":10201.695},{"text":"from","start":10201.695,"end":10201.808},{"text":"committee","start":10201.922,"end":10202.245},{"text":"members","start":10202.245,"end":10202.585},{"text":"for","start":10202.65,"end":10202.812},{"text":"the","start":10202.812,"end":10202.974},{"text":"proposed","start":10202.974,"end":10203.443},{"text":"work","start":10203.443,"end":10203.686},{"text":"plan,","start":10203.702,"end":10203.832},{"text":"but","start":10203.945,"end":10204.252},{"text":"nevertheless,","start":10204.252,"end":10204.706},{"text":"we—","start":10204.981,"end":10205.175},{"text":"I","start":10205.79,"end":10205.806},{"text":"ask","start":10205.952,"end":10206.13},{"text":"for","start":10206.13,"end":10206.47},{"text":"your","start":10206.761,"end":10206.858},{"text":"formal","start":10206.858,"end":10207.182},{"text":"approval.","start":10207.182,"end":10207.587}]},{"text":"Oh, John.","start":10207.975,"end":10208.687,"topics":[],"words":[{"text":"Oh,","start":10207.975,"end":10208.153},{"text":"John.","start":10208.396,"end":10208.687}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}},{"statement_number":86,"start":10212.055,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=10213","paragraphs":[{"sentences":[{"text":"Sorry, Madam Chair.","start":10212.055,"end":10212.751,"topics":[],"words":[{"text":"Sorry,","start":10212.055,"end":10212.249},{"text":"Madam","start":10212.281,"end":10212.476},{"text":"Chair.","start":10212.524,"end":10212.751}]},{"text":"I just had one remark on what you said, Jorge, and I really agree with you that we should look at the practical aspects that we can step by step do to have a better tax system regarding high net worth individuals.","start":10213.576,"end":10230.572,"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."}],"words":[{"text":"I","start":10213.576,"end":10213.657},{"text":"just","start":10213.722,"end":10213.981},{"text":"had","start":10213.981,"end":10214.127},{"text":"one","start":10214.532,"end":10214.661},{"text":"remark","start":10214.71,"end":10215.195},{"text":"on","start":10215.681,"end":10215.73},{"text":"what","start":10216.487,"end":10216.648},{"text":"you","start":10216.648,"end":10216.745},{"text":"said,","start":10216.745,"end":10216.987},{"text":"Jorge,","start":10217.035,"end":10217.261},{"text":"and","start":10217.277,"end":10217.454},{"text":"I","start":10217.696,"end":10217.712},{"text":"really","start":10217.76,"end":10218.067},{"text":"agree","start":10218.889,"end":10219.292},{"text":"with","start":10219.292,"end":10219.437},{"text":"you","start":10219.533,"end":10219.646},{"text":"that","start":10219.646,"end":10219.791},{"text":"we","start":10219.791,"end":10219.823},{"text":"should","start":10219.872,"end":10220.049},{"text":"look","start":10220.097,"end":10220.404},{"text":"at","start":10220.5,"end":10220.597},{"text":"the","start":10220.597,"end":10220.742},{"text":"practical","start":10221.064,"end":10221.919},{"text":"aspects","start":10222.112,"end":10222.854},{"text":"that","start":10222.854,"end":10223.063},{"text":"we","start":10223.402,"end":10223.579},{"text":"can","start":10223.579,"end":10223.788},{"text":"step","start":10224.318,"end":10224.702},{"text":"by","start":10224.702,"end":10224.831},{"text":"step","start":10224.879,"end":10225.344},{"text":"do","start":10225.424,"end":10225.601},{"text":"to","start":10226.306,"end":10226.483},{"text":"have","start":10226.691,"end":10226.851},{"text":"a","start":10227.252,"end":10227.348},{"text":"better","start":10227.348,"end":10227.589},{"text":"tax","start":10228.375,"end":10228.567},{"text":"system","start":10228.567,"end":10228.904},{"text":"regarding","start":10228.936,"end":10229.225},{"text":"high","start":10229.257,"end":10229.353},{"text":"net","start":10229.353,"end":10229.642},{"text":"worth","start":10229.674,"end":10229.802},{"text":"individuals.","start":10230.059,"end":10230.572}]},{"text":"One of those, I just— crossed my mind because I see it in practical application.","start":10231.181,"end":10236.313,"topics":[],"words":[{"text":"One","start":10231.181,"end":10231.309},{"text":"of","start":10231.374,"end":10231.502},{"text":"those,","start":10231.502,"end":10231.887},{"text":"I","start":10232.079,"end":10232.095},{"text":"just—","start":10232.159,"end":10232.608},{"text":"crossed","start":10233.106,"end":10233.394},{"text":"my","start":10233.442,"end":10233.539},{"text":"mind","start":10233.539,"end":10233.923},{"text":"because","start":10233.923,"end":10234.18},{"text":"I","start":10234.18,"end":10234.244},{"text":"see","start":10234.26,"end":10234.597},{"text":"it","start":10234.645,"end":10234.709},{"text":"in","start":10234.709,"end":10234.773},{"text":"practical","start":10234.805,"end":10235.351},{"text":"application.","start":10235.912,"end":10236.313}]},{"text":"One of those, for one example, that would be to reduce the possibility of loopholes when somebody moves.","start":10236.393,"end":10243.433,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"One","start":10236.393,"end":10236.457},{"text":"of","start":10236.505,"end":10236.585},{"text":"those,","start":10236.585,"end":10236.778},{"text":"for","start":10236.81,"end":10236.938},{"text":"one","start":10237.131,"end":10237.307},{"text":"example,","start":10237.307,"end":10237.981},{"text":"that","start":10238.013,"end":10238.125},{"text":"would","start":10238.173,"end":10238.349},{"text":"be","start":10238.478,"end":10238.686},{"text":"to","start":10239.215,"end":10239.424},{"text":"reduce","start":10240.258,"end":10240.739},{"text":"the","start":10240.739,"end":10240.899},{"text":"possibility","start":10240.899,"end":10241.525},{"text":"of","start":10241.525,"end":10241.669},{"text":"loopholes","start":10241.685,"end":10242.31},{"text":"when","start":10242.423,"end":10242.551},{"text":"somebody","start":10242.599,"end":10243},{"text":"moves.","start":10243,"end":10243.433}]},{"text":"And there's 2 situations where I do see loopholes.","start":10244.251,"end":10246.48,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"And","start":10244.251,"end":10244.315},{"text":"there's","start":10244.411,"end":10244.668},{"text":"2","start":10244.668,"end":10244.844},{"text":"situations","start":10244.844,"end":10245.438},{"text":"where","start":10245.454,"end":10245.55},{"text":"I","start":10245.55,"end":10245.63},{"text":"do","start":10245.63,"end":10245.726},{"text":"see","start":10245.726,"end":10245.951},{"text":"loopholes.","start":10245.951,"end":10246.48}]},{"text":"It's countries who don't domicile their the arrivals the day they arrive.","start":10246.817,"end":10252.875,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"It's","start":10246.817,"end":10247.057},{"text":"countries","start":10247.057,"end":10247.522},{"text":"who","start":10247.618,"end":10247.699},{"text":"don't","start":10247.859,"end":10249.238},{"text":"domicile","start":10249.623,"end":10250.329},{"text":"their","start":10250.441,"end":10250.537},{"text":"the","start":10250.73,"end":10251.004},{"text":"arrivals","start":10251.165,"end":10251.778},{"text":"the","start":10251.891,"end":10251.988},{"text":"day","start":10252.052,"end":10252.294},{"text":"they","start":10252.294,"end":10252.456},{"text":"arrive.","start":10252.456,"end":10252.875}]},{"text":"So they arrive on August 21st, and actually they only tax res— they only take a tax residency on 1st of January the following year, which means you might have 4 months where the person is not a resident, and he can maybe pay out some big payout during that time.","start":10252.956,"end":10271.776,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"So","start":10252.956,"end":10253.279},{"text":"they","start":10253.488,"end":10253.601},{"text":"arrive","start":10253.601,"end":10253.859},{"text":"on","start":10253.924,"end":10254.037},{"text":"August","start":10255.182,"end":10255.44},{"text":"21st,","start":10255.44,"end":10256.183},{"text":"and","start":10256.312,"end":10256.392},{"text":"actually","start":10256.473,"end":10256.941},{"text":"they","start":10256.973,"end":10257.118},{"text":"only","start":10257.134,"end":10257.344},{"text":"tax","start":10257.376,"end":10257.699},{"text":"res—","start":10257.699,"end":10257.909},{"text":"they","start":10258.102,"end":10258.296},{"text":"only","start":10258.328,"end":10258.474},{"text":"take","start":10258.506,"end":10258.732},{"text":"a","start":10258.732,"end":10258.828},{"text":"tax","start":10258.828,"end":10259.07},{"text":"residency","start":10259.07,"end":10259.619},{"text":"on","start":10259.716,"end":10259.764},{"text":"1st","start":10259.796,"end":10260.055},{"text":"of","start":10260.055,"end":10260.119},{"text":"January","start":10260.119,"end":10260.442},{"text":"the","start":10260.442,"end":10260.538},{"text":"following","start":10260.538,"end":10260.893},{"text":"year,","start":10260.99,"end":10261.248},{"text":"which","start":10261.876,"end":10262.037},{"text":"means","start":10262.054,"end":10262.344},{"text":"you","start":10262.456,"end":10262.505},{"text":"might","start":10262.553,"end":10262.892},{"text":"have","start":10262.924,"end":10263.117},{"text":"4","start":10263.262,"end":10263.375},{"text":"months","start":10263.44,"end":10263.923},{"text":"where","start":10264.068,"end":10264.229},{"text":"the","start":10264.229,"end":10264.31},{"text":"person","start":10264.31,"end":10264.648},{"text":"is","start":10264.648,"end":10264.761},{"text":"not","start":10264.794,"end":10264.987},{"text":"a","start":10265.519,"end":10265.535},{"text":"resident,","start":10265.599,"end":10266.115},{"text":"and","start":10266.389,"end":10266.454},{"text":"he","start":10266.647,"end":10266.808},{"text":"can","start":10266.808,"end":10267.018},{"text":"maybe","start":10267.034,"end":10267.292},{"text":"pay","start":10267.372,"end":10267.485},{"text":"out","start":10267.598,"end":10267.872},{"text":"some","start":10267.872,"end":10268.065},{"text":"big","start":10269.614,"end":10269.969},{"text":"payout","start":10270.033,"end":10270.469},{"text":"during","start":10270.76,"end":10270.889},{"text":"that","start":10271.308,"end":10271.486},{"text":"time.","start":10271.486,"end":10271.776}]},{"text":"And the other practical thing I see, in Switzerland we have a a thing called principe de rémanence, which means when somebody leaves, you are allowed to tax him until he's proven that he's created a tax residency in another country.","start":10272.438,"end":10290.245,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"And","start":10272.438,"end":10272.519},{"text":"the","start":10272.712,"end":10274.375},{"text":"other","start":10274.375,"end":10274.649},{"text":"practical","start":10274.713,"end":10275.391},{"text":"thing","start":10275.585,"end":10275.649},{"text":"I","start":10275.746,"end":10275.843},{"text":"see,","start":10275.843,"end":10276.117},{"text":"in","start":10276.392,"end":10276.876},{"text":"Switzerland","start":10276.876,"end":10277.199},{"text":"we","start":10277.199,"end":10277.296},{"text":"have","start":10277.296,"end":10277.554},{"text":"a","start":10277.554,"end":10277.699},{"text":"a","start":10278.433,"end":10278.449},{"text":"thing","start":10278.593,"end":10278.722},{"text":"called","start":10278.834,"end":10279.123},{"text":"principe","start":10279.219,"end":10279.653},{"text":"de","start":10279.701,"end":10279.797},{"text":"rémanence,","start":10279.797,"end":10280.728},{"text":"which","start":10281.306,"end":10281.482},{"text":"means","start":10281.482,"end":10281.611},{"text":"when","start":10281.707,"end":10281.771},{"text":"somebody","start":10281.819,"end":10282.253},{"text":"leaves,","start":10282.349,"end":10282.814},{"text":"you","start":10283.713,"end":10283.89},{"text":"are","start":10283.906,"end":10283.954},{"text":"allowed","start":10283.954,"end":10284.435},{"text":"to","start":10284.435,"end":10284.612},{"text":"tax","start":10284.612,"end":10285.077},{"text":"him","start":10285.077,"end":10285.142},{"text":"until","start":10285.479,"end":10285.767},{"text":"he's","start":10285.88,"end":10286.233},{"text":"proven","start":10286.281,"end":10286.666},{"text":"that","start":10287.019,"end":10287.132},{"text":"he's","start":10287.244,"end":10287.501},{"text":"created","start":10287.501,"end":10288.03},{"text":"a","start":10288.079,"end":10288.143},{"text":"tax","start":10288.207,"end":10288.528},{"text":"residency","start":10288.528,"end":10289.154},{"text":"in","start":10289.427,"end":10289.475},{"text":"another","start":10289.523,"end":10289.892},{"text":"country.","start":10289.892,"end":10290.245}]},{"text":"So he can't just leave and disappear.","start":10290.871,"end":10293.15,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"So","start":10290.871,"end":10291.048},{"text":"he","start":10291.048,"end":10291.128},{"text":"can't","start":10291.192,"end":10291.417},{"text":"just","start":10291.417,"end":10291.61},{"text":"leave","start":10291.674,"end":10291.93},{"text":"and","start":10292.46,"end":10292.621},{"text":"disappear.","start":10292.621,"end":10293.15}]},{"text":"Of course, you have to detect them as well, but if it's a big taxpayer, he can't just leave and kind of disappear into nature.","start":10293.359,"end":10299.666,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"Of","start":10293.359,"end":10293.423},{"text":"course,","start":10293.423,"end":10293.584},{"text":"you","start":10293.6,"end":10293.664},{"text":"have","start":10293.664,"end":10293.76},{"text":"to","start":10293.76,"end":10293.856},{"text":"detect","start":10293.905,"end":10294.322},{"text":"them","start":10294.322,"end":10294.482},{"text":"as","start":10294.482,"end":10294.579},{"text":"well,","start":10294.643,"end":10294.755},{"text":"but","start":10294.884,"end":10294.98},{"text":"if","start":10294.98,"end":10295.06},{"text":"it's","start":10295.06,"end":10295.221},{"text":"a","start":10295.221,"end":10295.349},{"text":"big","start":10295.349,"end":10295.461},{"text":"taxpayer,","start":10295.526,"end":10296.055},{"text":"he","start":10296.473,"end":10296.569},{"text":"can't","start":10296.569,"end":10296.794},{"text":"just","start":10296.794,"end":10297.066},{"text":"leave","start":10297.211,"end":10297.468},{"text":"and","start":10297.532,"end":10297.612},{"text":"kind","start":10297.612,"end":10297.869},{"text":"of","start":10297.869,"end":10297.997},{"text":"disappear","start":10298.655,"end":10299.121},{"text":"into","start":10299.121,"end":10299.249},{"text":"nature.","start":10299.281,"end":10299.666}]},{"text":"And so it's a way of ensuring that he's going to be taxed at least until he's taken up another tax residency somewhere else.","start":10300.485,"end":10309.99,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"And","start":10300.485,"end":10300.629},{"text":"so","start":10300.822,"end":10301.159},{"text":"it's","start":10301.223,"end":10301.448},{"text":"a","start":10301.448,"end":10301.512},{"text":"way","start":10301.608,"end":10301.753},{"text":"of","start":10302.25,"end":10302.475},{"text":"ensuring","start":10302.652,"end":10303.197},{"text":"that","start":10303.39,"end":10303.631},{"text":"he's","start":10304.016,"end":10304.258},{"text":"going","start":10304.258,"end":10304.322},{"text":"to","start":10304.354,"end":10304.435},{"text":"be","start":10304.435,"end":10304.596},{"text":"taxed","start":10304.66,"end":10305.272},{"text":"at","start":10305.562,"end":10305.787},{"text":"least","start":10305.787,"end":10306.206},{"text":"until","start":10306.206,"end":10306.56},{"text":"he's","start":10307.011,"end":10307.365},{"text":"taken","start":10307.591,"end":10307.961},{"text":"up","start":10308.042,"end":10308.235},{"text":"another","start":10308.364,"end":10308.702},{"text":"tax","start":10308.766,"end":10309.024},{"text":"residency","start":10309.024,"end":10309.571},{"text":"somewhere","start":10309.587,"end":10309.813},{"text":"else.","start":10309.813,"end":10309.99}]},{"text":"So just 2 small examples of practical, maybe practical things that a country can do to avoid loopholes in case of change of residency.","start":10310.215,"end":10321.577,"topics":[{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."}],"words":[{"text":"So","start":10310.215,"end":10310.521},{"text":"just","start":10310.553,"end":10310.795},{"text":"2","start":10310.875,"end":10311.053},{"text":"small","start":10312.502,"end":10312.888},{"text":"examples","start":10312.888,"end":10313.42},{"text":"of","start":10313.533,"end":10313.662},{"text":"practical,","start":10313.694,"end":10314.324},{"text":"maybe","start":10315.713,"end":10316.15},{"text":"practical","start":10316.99,"end":10317.62},{"text":"things","start":10317.716,"end":10318.023},{"text":"that","start":10318.136,"end":10318.298},{"text":"a","start":10318.298,"end":10318.363},{"text":"country","start":10318.363,"end":10318.621},{"text":"can","start":10318.621,"end":10318.783},{"text":"do","start":10318.783,"end":10318.944},{"text":"to","start":10318.944,"end":10319.025},{"text":"avoid","start":10319.025,"end":10319.445},{"text":"loopholes","start":10319.59,"end":10320.043},{"text":"in","start":10320.236,"end":10320.285},{"text":"case","start":10320.398,"end":10320.656},{"text":"of","start":10320.656,"end":10320.737},{"text":"change","start":10320.786,"end":10321.044},{"text":"of","start":10321.044,"end":10321.109},{"text":"residency.","start":10321.109,"end":10321.577}]}]}],"speaker":{"name":"John","affiliation":"CHE","affiliation_full":"Switzerland","group":null,"function":"Committee member"}},{"statement_number":87,"start":10323.613,"pageUrl":"/ar/asset/k18/k18qby83g3?lang=en&t=10324","paragraphs":[{"sentences":[{"text":"Thank you very much, John. I now move to suggest that the committee It's adopted.","start":10323.613,"end":10336.173,"topics":[],"words":[{"text":"Thank","start":10323.613,"end":10323.839},{"text":"you","start":10323.839,"end":10323.871},{"text":"very","start":10323.871,"end":10324.033},{"text":"much,","start":10324.033,"end":10324.308},{"text":"John.","start":10325.052,"end":10325.278},{"text":"I","start":10326.426,"end":10326.458},{"text":"now","start":10326.458,"end":10326.636},{"text":"move","start":10326.766,"end":10327.138},{"text":"to","start":10328.059,"end":10328.156},{"text":"suggest","start":10328.156,"end":10328.609},{"text":"that","start":10328.609,"end":10328.771},{"text":"the","start":10328.771,"end":10328.932},{"text":"committee","start":10328.932,"end":10329.24},{"text":"It's","start":10335.19,"end":10335.367},{"text":"adopted.","start":10335.432,"end":10336.173}]},{"text":"Thank you.","start":10336.559,"end":10337.01,"topics":[],"words":[{"text":"Thank","start":10336.559,"end":10336.882},{"text":"you.","start":10336.882,"end":10337.01}]},{"text":"And I think this is— this concludes the discussions of the proposals for work plans for the subcommittees.","start":10337.268,"end":10344.92,"topics":[],"words":[{"text":"And","start":10337.268,"end":10337.671},{"text":"I","start":10337.751,"end":10337.767},{"text":"think","start":10337.832,"end":10338.025},{"text":"this","start":10338.09,"end":10338.363},{"text":"is—","start":10338.476,"end":10339.025},{"text":"this","start":10339.284,"end":10339.397},{"text":"concludes","start":10339.526,"end":10339.962},{"text":"the","start":10340.188,"end":10340.511},{"text":"discussions","start":10341.302,"end":10341.771},{"text":"of","start":10341.868,"end":10341.932},{"text":"the","start":10341.964,"end":10342.045},{"text":"proposals","start":10342.19,"end":10342.82},{"text":"for","start":10343.176,"end":10343.418},{"text":"work","start":10343.418,"end":10343.644},{"text":"plans","start":10343.644,"end":10343.789},{"text":"for","start":10343.821,"end":10343.951},{"text":"the","start":10343.967,"end":10344.048},{"text":"subcommittees.","start":10344.048,"end":10344.92}]},{"text":"We have the ad hoc group on dispute prevention and resolution after lunch.","start":10345.033,"end":10349.206,"topics":[],"words":[{"text":"We","start":10345.033,"end":10345.194},{"text":"have","start":10345.194,"end":10345.485},{"text":"the","start":10346.179,"end":10346.308},{"text":"ad","start":10346.389,"end":10346.437},{"text":"hoc","start":10346.47,"end":10346.631},{"text":"group","start":10346.631,"end":10346.906},{"text":"on","start":10346.906,"end":10347.019},{"text":"dispute","start":10347.1,"end":10347.44},{"text":"prevention","start":10347.44,"end":10347.829},{"text":"and","start":10347.877,"end":10347.991},{"text":"resolution","start":10348.023,"end":10348.59},{"text":"after","start":10348.59,"end":10348.898},{"text":"lunch.","start":10348.914,"end":10349.206}]},{"text":"But I think it's a good time to mention that welcome— that the committee will welcome written input Thank you.","start":10349.725,"end":10355.263,"topics":[],"words":[{"text":"But","start":10349.725,"end":10349.87},{"text":"I","start":10349.87,"end":10349.903},{"text":"think","start":10349.968,"end":10350.146},{"text":"it's","start":10350.146,"end":10350.308},{"text":"a","start":10350.308,"end":10350.324},{"text":"good","start":10350.373,"end":10350.6},{"text":"time","start":10350.6,"end":10350.826},{"text":"to","start":10350.924,"end":10351.021},{"text":"mention","start":10351.021,"end":10351.475},{"text":"that","start":10351.491,"end":10351.766},{"text":"welcome—","start":10351.993,"end":10352.366},{"text":"that","start":10352.965,"end":10353.127},{"text":"the","start":10353.127,"end":10353.208},{"text":"committee","start":10353.354,"end":10353.695},{"text":"will","start":10353.759,"end":10353.921},{"text":"welcome","start":10353.921,"end":10354.359},{"text":"written","start":10354.505,"end":10354.796},{"text":"input","start":10354.845,"end":10356.903},{"text":"Thank","start":10355.07,"end":10355.182},{"text":"you.","start":10355.182,"end":10355.263}]},{"text":"Please submit your input to the documents that we have discussed here by 17th of April, and then they can be sent to taxcommittee@un.org.","start":10355.489,"end":10368.044,"topics":[],"words":[{"text":"Please","start":10355.489,"end":10355.634},{"text":"submit","start":10355.94,"end":10356.359},{"text":"your","start":10356.359,"end":10356.456},{"text":"input","start":10356.456,"end":10356.697},{"text":"to","start":10357.116,"end":10357.181},{"text":"the","start":10357.181,"end":10357.229},{"text":"documents","start":10357.229,"end":10357.664},{"text":"that","start":10357.664,"end":10357.825},{"text":"we","start":10357.825,"end":10357.987},{"text":"have","start":10357.987,"end":10358.212},{"text":"discussed","start":10359.614,"end":10360.066},{"text":"here","start":10360.082,"end":10360.291},{"text":"by","start":10361.79,"end":10361.903},{"text":"17th","start":10362.048,"end":10362.805},{"text":"of","start":10363.144,"end":10363.289},{"text":"April,","start":10363.549,"end":10363.844},{"text":"and","start":10364.367,"end":10365.004},{"text":"then","start":10365.118,"end":10365.331},{"text":"they","start":10365.592,"end":10365.69},{"text":"can","start":10365.69,"end":10365.919},{"text":"be","start":10365.919,"end":10365.952},{"text":"sent","start":10365.952,"end":10366.361},{"text":"to","start":10366.426,"end":10366.606},{"text":"taxcommittee@un.org.","start":10366.835,"end":10368.044}]},{"text":"And by that, we break for lunch and reconvene at 3 o'clock.","start":10369.742,"end":10373.853,"topics":[],"words":[{"text":"And","start":10369.742,"end":10369.807},{"text":"by","start":10369.823,"end":10370.049},{"text":"that,","start":10370.049,"end":10370.179},{"text":"we","start":10370.632,"end":10370.859},{"text":"break","start":10370.859,"end":10371.037},{"text":"for","start":10371.037,"end":10371.199},{"text":"lunch","start":10371.199,"end":10371.49},{"text":"and","start":10371.587,"end":10371.668},{"text":"reconvene","start":10371.749,"end":10372.218},{"text":"at","start":10372.412,"end":10372.574},{"text":"3","start":10372.574,"end":10373.464},{"text":"o'clock.","start":10373.464,"end":10373.853}]},{"text":"Thank you to the interpreters so far.","start":10375.402,"end":10377.157,"topics":[],"words":[{"text":"Thank","start":10375.402,"end":10375.7},{"text":"you","start":10375.7,"end":10375.766},{"text":"to","start":10375.799,"end":10375.932},{"text":"the","start":10375.965,"end":10376.015},{"text":"interpreters","start":10376.031,"end":10376.627},{"text":"so","start":10376.627,"end":10376.859},{"text":"far.","start":10376.876,"end":10377.157}]},{"text":"Enjoy lunch.","start":10377.853,"end":10378.415,"topics":[],"words":[{"text":"Enjoy","start":10377.853,"end":10378.151},{"text":"lunch.","start":10378.184,"end":10378.415}]}]}],"speaker":{"name":"Trudy","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Chair"}}],"topics":[{"key":"hnwi-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central topic was the design of practical guidance on taxing high-net-worth individuals as part of wealth taxation policy. Speakers linked this issue to inequality, fairness, and the need for stronger domestic resource mobilization, particularly in developing countries."},{"key":"tax-and-gender","label":"Tax and Gender","description":"Speakers repeatedly stressed that tax policy and tax administration are not gender-neutral and should be designed with explicit attention to women’s and men’s different economic realities. The discussion centered on producing guidance that helps countries integrate gender considerations into tax systems, especially in developing-country contexts."},{"key":"gender-tax-data","label":"Gender-Disaggregated Tax Data","description":"Many interventions emphasized the need for better tax data broken down by gender to support evidence-based policy design and service delivery. Speakers also noted that datasets themselves may contain gender bias, so collection and interpretation must be handled carefully."},{"key":"tax-transparency","label":"Tax Transparency and Beneficial Ownership","description":"Repeated comments highlighted the importance of transparency tools such as exchange of information, asset registers, and identification of beneficial or ultimate owners. These were presented as essential for detecting wealth, enforcing tax obligations, and preventing concealment of assets."},{"key":"exit-tax-residence","label":"Residence Shifting and Exit Taxes","description":"Speakers repeatedly raised concerns that wealthy individuals and their assets can relocate across borders to avoid taxation. The discussion covered anti-avoidance responses such as exit taxes, trailing residence rules, and broader efforts to reduce loopholes and capital flight."},{"key":"gender-admin-toolkit","label":"Gender-Sensitive Tax Administration","description":"Several speakers focused on creating a practical toolkit for tax administrations to incorporate a gender perspective into recruitment, promotion, taxpayer services, audits, and internal management. The aim is to make tax administrations more responsive to gender bias and more effective in serving different groups of taxpayers."},{"key":"informal-economy-tax","label":"Informal Economy Taxation","description":"A major theme was how tax policy affects women working in the informal economy, including small traders and informal-sector workers. Participants highlighted the need for approaches that improve inclusion, support gradual formalization, and strengthen revenue collection without harming women’s livelihoods."},{"key":"gender-international-tax","label":"Gender and International Tax Rules","description":"Participants discussed the challenge of defining how international tax rules affect women, including through indirect taxes, VAT reliance, joint taxation, and cross-border tax arrangements. The proposed work would clarify where international taxation has differentiated gender impacts and where the scope should be narrowed."},{"key":"hnwi-compliance-capacity","label":"Administrative Capacity for HNWI Compliance","description":"Another recurring theme was the need for tax administrations to build specialized capacity to handle wealthy taxpayers, including dedicated units, cooperative compliance approaches, and stronger use of data and technology. The emphasis was on practical, administratively feasible guidance that developing countries can actually implement."}]}}