{"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/k1y/k1yxvddjw2?lang=en","llms":{"note":"Plain-text sibling of this page, compact for LLM context. 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November.","description":"The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation.\nThis Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","General Assembly","Subsidiary organs of the General Assembly","Intergovernmental Negotiating Committee on UN Framework Convention on International Tax Cooperation"],"geographic_subject":[],"subject_topical":[],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Committee Website","url":"https://financing.desa.un.org/inc/thirdsession"},{"title":"Programme 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Good morning.","start":177.59,"end":179.83,"topics":[],"words":[{"text":"Thank","start":177.59,"end":177.83},{"text":"you,","start":177.83,"end":177.99},{"text":"Chairman.","start":178.15,"end":178.63},{"text":"Good","start":179.11,"end":179.35},{"text":"morning.","start":179.35,"end":179.83}]},{"text":"Many thanks for the wrap up of yesterday's discussion.","start":180.31,"end":183.11,"topics":[],"words":[{"text":"Many","start":180.31,"end":180.71},{"text":"thanks","start":180.71,"end":181.07},{"text":"for","start":181.07,"end":181.27},{"text":"the","start":181.27,"end":181.35},{"text":"wrap","start":181.51,"end":181.83},{"text":"up","start":181.83,"end":181.91},{"text":"of","start":181.91,"end":182.11},{"text":"yesterday's","start":182.11,"end":182.59},{"text":"discussion.","start":182.59,"end":183.11}]},{"text":"So I think I now recollect what I wanted to say yesterday on that issue.","start":183.71,"end":188.39,"topics":[],"words":[{"text":"So","start":183.71,"end":183.79},{"text":"I","start":183.79,"end":183.91},{"text":"think","start":183.91,"end":184.15},{"text":"I","start":184.23,"end":184.27},{"text":"now","start":184.27,"end":184.47},{"text":"recollect","start":185.19,"end":185.83},{"text":"what","start":185.83,"end":185.99},{"text":"I","start":185.99,"end":186.07},{"text":"wanted","start":186.07,"end":186.35},{"text":"to","start":186.35,"end":186.43},{"text":"say","start":186.43,"end":186.63},{"text":"yesterday","start":186.63,"end":187.27},{"text":"on","start":187.39,"end":187.67},{"text":"that","start":187.67,"end":187.91},{"text":"issue.","start":187.91,"end":188.39}]},{"text":"Our approach would be to have a standalone article on capacity building.","start":190.47,"end":196.79,"topics":[{"key":"capacity-building-article","label":"Standalone Capacity-Building Article","description":"Many speakers supported creating a separate, comprehensive article on capacity building rather than scattering references across the convention. 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Capacity building was framed as essential for enabling these countries to participate effectively in international tax cooperation and implement shared obligations on a more equal footing."},{"key":"capacity-building-article","label":"Standalone Capacity-Building Article","description":"Many speakers supported creating a separate, comprehensive article on capacity building rather than scattering references across the convention. 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They argued this would give the issue greater visibility, coherence, and applicability across the convention and future protocols."}],"words":[{"text":"I","start":772.06,"end":772.14},{"text":"also","start":772.14,"end":772.38},{"text":"want","start":772.38,"end":772.66},{"text":"to","start":772.66,"end":772.74},{"text":"say","start":772.74,"end":772.94},{"text":"that","start":772.94,"end":773.58},{"text":"we","start":774.46,"end":774.62},{"text":"support","start":774.62,"end":775.34},{"text":"having","start":777.02,"end":777.5},{"text":"a","start":777.9,"end":777.98},{"text":"separate","start":777.98,"end":778.46},{"text":"and","start":778.62,"end":778.86},{"text":"comprehensive","start":778.86,"end":779.5},{"text":"article","start":779.5,"end":780.06},{"text":"to","start":781.02,"end":781.22},{"text":"deal","start":781.22,"end":781.5},{"text":"with","start":781.5,"end":781.74},{"text":"capacity","start":782.06,"end":782.58},{"text":"building.","start":782.62,"end":783.1}]},{"text":"because of its importance and of course in accordance with the provisions of the TORs in paragraph one and twelve.","start":784.11,"end":792.11,"topics":[{"key":"capacity-building-article","label":"Standalone Capacity-Building Article","description":"Many speakers supported creating a separate, comprehensive article on capacity building rather than scattering references across the convention. 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Speakers proposed institutional mechanisms to map needs, connect countries with existing programs, and promote collaboration across providers."}],"words":[{"text":"And","start":792.99,"end":793.23},{"text":"we","start":793.31,"end":793.39},{"text":"also","start":793.39,"end":793.55},{"text":"suggest","start":793.55,"end":794.07},{"text":"that","start":794.07,"end":794.35},{"text":"there","start":794.35,"end":794.55},{"text":"should","start":794.55,"end":794.75},{"text":"be","start":794.75,"end":795.07},{"text":"a","start":795.15,"end":795.19},{"text":"clear","start":795.19,"end":795.55},{"text":"framework","start":795.55,"end":796.27},{"text":"to","start":796.43,"end":796.59},{"text":"coordinate","start":796.59,"end":797.31},{"text":"this","start":797.47,"end":797.79},{"text":"effort,","start":797.79,"end":798.27},{"text":"whether","start":798.87,"end":799.39},{"text":"it","start":799.39,"end":799.55},{"text":"has","start":799.55,"end":799.83},{"text":"to","start":799.83,"end":799.91},{"text":"lie","start":799.91,"end":800.11},{"text":"with","start":800.11,"end":800.31},{"text":"the","start":800.31,"end":800.39},{"text":"secretariat","start":800.43,"end":801.35},{"text":"or","start":801.35,"end":801.55},{"text":"any","start":801.55,"end":801.79},{"text":"other","start":801.79,"end":801.99},{"text":"body","start":801.99,"end":802.23},{"text":"that","start":802.23,"end":802.43},{"text":"would","start":802.43,"end":802.59},{"text":"be","start":802.59,"end":802.75},{"text":"identified.","start":802.75,"end":803.63}]},{"text":"But we also think it's important to have a clear scope in this article to reflect sufficiently what the needs of member countries would be and also to make sure that it aligns very well with the convention intended objectives.","start":804.99,"end":826.27,"topics":[{"key":"tailored-needs-assessment","label":"Demand-Driven and Needs-Based Support","description":"A recurring theme was that capacity building should respond to the specific needs identified by recipient countries rather than follow one-size-fits-all models. Speakers called for assessments, prioritization, and country-led design so support reflects different legal systems, administrative capacities, and levels of vulnerability."}],"words":[{"text":"But","start":804.99,"end":805.23},{"text":"we","start":805.23,"end":805.31},{"text":"also","start":805.31,"end":805.63},{"text":"think","start":805.63,"end":805.87},{"text":"it's","start":805.87,"end":806.11},{"text":"important","start":806.11,"end":806.71},{"text":"to","start":806.71,"end":806.79},{"text":"have","start":806.91,"end":807.35},{"text":"a","start":807.35,"end":807.39},{"text":"clear","start":807.39,"end":807.71},{"text":"scope","start":807.71,"end":808.19},{"text":"in","start":808.51,"end":808.67},{"text":"this","start":808.67,"end":808.91},{"text":"article","start":808.91,"end":809.47},{"text":"to","start":810.35,"end":810.55},{"text":"reflect","start":810.55,"end":811.15},{"text":"sufficiently","start":812.75,"end":813.87},{"text":"what","start":814.63,"end":815.07},{"text":"the","start":815.07,"end":815.19},{"text":"needs","start":815.19,"end":815.59},{"text":"of","start":815.59,"end":815.79},{"text":"member","start":815.79,"end":816.15},{"text":"countries","start":816.15,"end":816.83},{"text":"would","start":817.63,"end":817.79},{"text":"be","start":817.79,"end":818.19},{"text":"and","start":819.15,"end":819.35},{"text":"also","start":819.35,"end":820.03},{"text":"to","start":820.27,"end":820.39},{"text":"make","start":820.39,"end":820.59},{"text":"sure","start":820.59,"end":820.83},{"text":"that","start":820.83,"end":821.15},{"text":"it","start":821.15,"end":821.39},{"text":"aligns","start":821.39,"end":821.87},{"text":"very","start":821.87,"end":822.11},{"text":"well","start":822.11,"end":822.35},{"text":"with","start":822.35,"end":822.55},{"text":"the","start":822.55,"end":822.67},{"text":"convention","start":822.67,"end":823.47},{"text":"intended","start":824.99,"end":825.47},{"text":"objectives.","start":825.47,"end":826.27}]},{"text":"Of course, the scope would be determined during the discussions under the framework discussions.","start":827.99,"end":838.43,"topics":[],"words":[{"text":"Of","start":827.99,"end":828.15},{"text":"course,","start":828.15,"end":828.67},{"text":"the","start":829.23,"end":829.63},{"text":"scope","start":829.63,"end":830.11},{"text":"would","start":830.11,"end":830.23},{"text":"be","start":830.23,"end":830.75},{"text":"determined","start":831.15,"end":831.79},{"text":"during","start":831.87,"end":832.19},{"text":"the","start":832.19,"end":832.27},{"text":"discussions","start":832.27,"end":833.15},{"text":"under","start":833.15,"end":833.67},{"text":"the","start":835.23,"end":835.63},{"text":"framework","start":836.99,"end":837.63},{"text":"discussions.","start":837.63,"end":838.43}]},{"text":"Thank you so much, Chair.","start":840.91,"end":842.07,"topics":[],"words":[{"text":"Thank","start":840.91,"end":841.15},{"text":"you","start":841.15,"end":841.23},{"text":"so","start":841.23,"end":841.35},{"text":"much,","start":841.35,"end":841.59},{"text":"Chair.","start":841.87,"end":842.07}]}]}],"speaker":{"name":null,"affiliation":"RWA","affiliation_full":"Rwanda","group":null,"function":"Representative"}},{"statement_number":15,"start":844.87,"pageUrl":"/ar/asset/k1y/k1yxvddjw2?lang=en&t=845","paragraphs":[{"sentences":[{"text":"Thank you.","start":844.87,"end":845.31,"topics":[],"words":[{"text":"Thank","start":844.87,"end":845.15},{"text":"you.","start":845.15,"end":845.31}]},{"text":"Distinguished delegate of Bangladesh.","start":845.63,"end":847.15,"topics":[],"words":[{"text":"Distinguished","start":845.63,"end":846.15},{"text":"delegate","start":846.15,"end":846.43},{"text":"of","start":846.43,"end":846.51},{"text":"Bangladesh.","start":846.51,"end":847.15}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":16,"start":849.23,"pageUrl":"/ar/asset/k1y/k1yxvddjw2?lang=en&t=850","paragraphs":[{"sentences":[{"text":"Thank you, Mr. Chair.","start":849.23,"end":850.19,"topics":[],"words":[{"text":"Thank","start":849.23,"end":849.47},{"text":"you,","start":849.47,"end":849.55},{"text":"Mr.","start":849.55,"end":849.87},{"text":"Chair.","start":849.87,"end":850.19}]},{"text":"Article 11, capacity building and technology transfer.","start":852.83,"end":855.79,"topics":[{"key":"capacity-building-article","label":"Standalone Capacity-Building Article","description":"Many speakers supported creating a separate, comprehensive article on capacity building rather than scattering references across the convention. They argued this would give the issue greater visibility, coherence, and applicability across the convention and future protocols."},{"key":"technology-transfer","label":"Technology Transfer and Digital Tax Tools","description":"Delegates repeatedly linked capacity building to access to technology, including software, databases, digital audit systems, data analytics, and IT infrastructure. The discussion emphasized that effective tax administration requires not only skills but also usable technological tools adapted to national contexts."}],"words":[{"text":"Article","start":852.83,"end":853.31},{"text":"11,","start":853.31,"end":853.55},{"text":"capacity","start":853.55,"end":854.07},{"text":"building","start":854.07,"end":854.39},{"text":"and","start":854.39,"end":854.55},{"text":"technology","start":854.55,"end":855.11},{"text":"transfer.","start":855.11,"end":855.79}]},{"text":"Developing countries like Bangladesh, we are trying to build increased capacity to our revenue officers.","start":857.31,"end":865.95,"topics":[{"key":"human-institutional-capacity","label":"Human Resources and Institutional Capacity","description":"Speakers emphasized that capacity building should cover staff training, retention, institutional development, legislative drafting, operating procedures, and administrative reform. The discussion made clear that stronger tax systems depend on both qualified personnel and durable institutional structures."},{"key":"support-for-vulnerable-states","label":"Support for Vulnerable and Under-Resourced States","description":"Many statements focused on the particular needs of developing countries, least developed countries, small island developing States, and countries in special situations. Capacity building was framed as essential for enabling these countries to participate effectively in international tax cooperation and implement shared obligations on a more equal footing."}],"words":[{"text":"Developing","start":857.31,"end":857.79},{"text":"countries","start":857.79,"end":858.19},{"text":"like","start":858.19,"end":858.51},{"text":"Bangladesh,","start":858.91,"end":859.63},{"text":"we","start":860.83,"end":860.95},{"text":"are","start":860.95,"end":861.07},{"text":"trying","start":861.07,"end":861.47},{"text":"to","start":861.47,"end":861.59},{"text":"build","start":861.63,"end":861.87},{"text":"increased","start":862.75,"end":863.31},{"text":"capacity","start":863.63,"end":864.19},{"text":"to","start":864.19,"end":864.35},{"text":"our","start":864.35,"end":864.47},{"text":"revenue","start":864.47,"end":864.91},{"text":"officers.","start":865.31,"end":865.95}]},{"text":"and this capacity to every sectors that is technical, human and digital capacity.","start":866.99,"end":872.51,"topics":[{"key":"human-institutional-capacity","label":"Human Resources and Institutional Capacity","description":"Speakers emphasized that capacity building should cover staff training, retention, institutional development, legislative drafting, operating procedures, and administrative reform. 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The discussion emphasized that effective tax administration requires not only skills but also usable technological tools adapted to national contexts."}],"words":[{"text":"It","start":1156.47,"end":1156.51},{"text":"must","start":1156.51,"end":1156.91},{"text":"include","start":1156.91,"end":1157.55},{"text":"institutional","start":1158.11,"end":1158.91},{"text":"capacity,","start":1158.91,"end":1159.71},{"text":"technical","start":1160.67,"end":1161.23},{"text":"and","start":1161.23,"end":1161.39},{"text":"technological","start":1161.39,"end":1162.03},{"text":"capacities.","start":1162.03,"end":1162.91}]},{"text":"So we are in favor of the proposal made previously.","start":1163.63,"end":1167.95,"topics":[],"words":[{"text":"So","start":1163.63,"end":1163.79},{"text":"we","start":1163.79,"end":1163.95},{"text":"are","start":1163.95,"end":1164.03},{"text":"in","start":1164.03,"end":1164.19},{"text":"favor","start":1164.19,"end":1164.63},{"text":"of","start":1164.63,"end":1164.83},{"text":"the","start":1165.23,"end":1165.39},{"text":"proposal","start":1165.39,"end":1165.95},{"text":"made","start":1166.51,"end":1166.91},{"text":"previously.","start":1167.47,"end":1167.95}]},{"text":"We should have a standalone article addressing all issues related to capacity building with potential links to other articles.","start":1167.95,"end":1179.23,"topics":[{"key":"capacity-building-article","label":"Standalone Capacity-Building Article","description":"Many speakers supported creating a separate, comprehensive article on capacity building rather than scattering references across the convention. 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Good morning.","start":1193.71,"end":1195.31,"topics":[],"words":[{"text":"Thank","start":1193.71,"end":1193.99},{"text":"you,","start":1193.99,"end":1194.07},{"text":"Chair.","start":1194.07,"end":1194.27},{"text":"Good","start":1194.75,"end":1194.91},{"text":"morning.","start":1194.91,"end":1195.31}]},{"text":"We have a very positive expectation about implementation of this article.","start":1197.71,"end":1201.71,"topics":[],"words":[{"text":"We","start":1197.71,"end":1198.27},{"text":"have","start":1198.59,"end":1198.79},{"text":"a","start":1198.79,"end":1198.83},{"text":"very","start":1198.83,"end":1199.23},{"text":"positive","start":1199.39,"end":1199.67},{"text":"expectation","start":1199.67,"end":1200.39},{"text":"about","start":1200.39,"end":1200.59},{"text":"implementation","start":1200.59,"end":1201.19},{"text":"of","start":1201.19,"end":1201.27},{"text":"this","start":1201.27,"end":1201.39},{"text":"article.","start":1201.39,"end":1201.71}]},{"text":"I think that will be extremely useful and strengthen the relationships between our countries.","start":1201.71,"end":1211.79,"topics":[],"words":[{"text":"I","start":1201.71,"end":1201.75},{"text":"think","start":1201.75,"end":1201.91},{"text":"that","start":1201.91,"end":1202.07},{"text":"will","start":1202.07,"end":1202.19},{"text":"be","start":1202.19,"end":1202.51},{"text":"extremely","start":1204.91,"end":1206.27},{"text":"useful","start":1206.27,"end":1206.75},{"text":"and","start":1206.83,"end":1207.07},{"text":"strengthen","start":1208.59,"end":1209.39},{"text":"the","start":1209.95,"end":1210.15},{"text":"relationships","start":1210.27,"end":1210.91},{"text":"between","start":1210.91,"end":1211.19},{"text":"our","start":1211.19,"end":1211.31},{"text":"countries.","start":1211.31,"end":1211.79}]},{"text":"replying to the main question, we believe that a simpler version might be helpful, the idea that was referred to here.","start":1214.87,"end":1222.75,"topics":[],"words":[{"text":"replying","start":1214.87,"end":1215.39},{"text":"to","start":1215.39,"end":1215.51},{"text":"the","start":1215.87,"end":1215.99},{"text":"main","start":1216.35,"end":1216.59},{"text":"question,","start":1216.59,"end":1217.15},{"text":"we","start":1217.31,"end":1217.47},{"text":"believe","start":1217.47,"end":1217.71},{"text":"that","start":1217.71,"end":1217.87},{"text":"a","start":1217.87,"end":1217.95},{"text":"simpler","start":1217.95,"end":1218.67},{"text":"version","start":1218.67,"end":1219.15},{"text":"might","start":1219.15,"end":1219.47},{"text":"be","start":1219.47,"end":1219.87},{"text":"helpful,","start":1219.87,"end":1220.35},{"text":"the","start":1220.35,"end":1220.47},{"text":"idea","start":1220.47,"end":1220.75},{"text":"that","start":1220.75,"end":1220.99},{"text":"was","start":1220.99,"end":1221.39},{"text":"referred","start":1221.71,"end":1222.15},{"text":"to","start":1222.15,"end":1222.35},{"text":"here.","start":1222.35,"end":1222.75}]},{"text":"Maybe having a reference in the preamble could help to guide, but of course we have to see the wording, but we probably, it's not necessary to keep referring it to capacity building in different articles.","start":1223.95,"end":1239.71,"topics":[{"key":"capacity-building-article","label":"Standalone Capacity-Building Article","description":"Many speakers supported creating a separate, comprehensive article on capacity building rather than scattering references across the convention. 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Speakers proposed institutional mechanisms to map needs, connect countries with existing programs, and promote collaboration across providers."}],"words":[{"text":"I","start":1332.67,"end":1332.71},{"text":"believe","start":1332.71,"end":1332.91},{"text":"that","start":1332.91,"end":1333.07},{"text":"the","start":1333.07,"end":1333.15},{"text":"Secretariat","start":1333.15,"end":1333.71},{"text":"might","start":1333.71,"end":1333.95},{"text":"help","start":1333.95,"end":1334.15},{"text":"a","start":1334.15,"end":1334.19},{"text":"lot","start":1334.19,"end":1334.51},{"text":"to","start":1335.23,"end":1335.43},{"text":"discuss","start":1335.43,"end":1335.71},{"text":"the","start":1335.71,"end":1335.87},{"text":"different","start":1336.03,"end":1336.55},{"text":"options.","start":1336.55,"end":1337.07}]},{"text":"I think those are my comments for the moment.","start":1339.71,"end":1341.47,"topics":[],"words":[{"text":"I","start":1339.71,"end":1339.79},{"text":"think","start":1339.79,"end":1339.95},{"text":"those","start":1339.95,"end":1340.19},{"text":"are","start":1340.19,"end":1340.35},{"text":"my","start":1340.51,"end":1340.67},{"text":"comments","start":1340.67,"end":1340.99},{"text":"for","start":1340.99,"end":1341.11},{"text":"the","start":1341.11,"end":1341.19},{"text":"moment.","start":1341.19,"end":1341.47}]},{"text":"Thank you.","start":1341.47,"end":1341.71,"topics":[],"words":[{"text":"Thank","start":1341.47,"end":1341.63},{"text":"you.","start":1341.63,"end":1341.71}]}]}],"speaker":{"name":null,"affiliation":"PRY","affiliation_full":"Paraguay","group":null,"function":"Representative"}},{"statement_number":27,"start":1346.91,"pageUrl":"/ar/asset/k1y/k1yxvddjw2?lang=en&t=1347","paragraphs":[{"sentences":[{"text":"Thank you.","start":1346.91,"end":1347.31,"topics":[],"words":[{"text":"Thank","start":1346.91,"end":1347.15},{"text":"you.","start":1347.15,"end":1347.31}]},{"text":"Distinguished representative of African Union.","start":1348.11,"end":1350.03,"topics":[],"words":[{"text":"Distinguished","start":1348.11,"end":1348.55},{"text":"representative","start":1348.55,"end":1349.15},{"text":"of","start":1349.15,"end":1349.31},{"text":"African","start":1349.31,"end":1349.71},{"text":"Union.","start":1349.71,"end":1350.03}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":28,"start":1352.11,"pageUrl":"/ar/asset/k1y/k1yxvddjw2?lang=en&t=1353","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":1352.11,"end":1352.71,"topics":[],"words":[{"text":"Thank","start":1352.11,"end":1352.35},{"text":"you,","start":1352.35,"end":1352.43},{"text":"Chair.","start":1352.43,"end":1352.71}]},{"text":"We want to quickly make some additional suggestion to the comment we supplied yesterday.","start":1353.71,"end":1360.19,"topics":[],"words":[{"text":"We","start":1353.71,"end":1354.03},{"text":"want","start":1354.03,"end":1354.39},{"text":"to","start":1354.39,"end":1354.59},{"text":"quickly","start":1354.59,"end":1354.95},{"text":"make","start":1355.07,"end":1355.39},{"text":"some","start":1355.95,"end":1356.27},{"text":"additional","start":1356.39,"end":1356.91},{"text":"suggestion","start":1356.91,"end":1357.47},{"text":"to","start":1357.47,"end":1357.67},{"text":"the","start":1357.75,"end":1357.83},{"text":"comment","start":1358.43,"end":1358.83},{"text":"we","start":1358.83,"end":1358.91},{"text":"supplied","start":1358.91,"end":1359.55},{"text":"yesterday.","start":1359.55,"end":1360.19}]},{"text":"Chair, as we, we, we retreat, as we stated yesterday, we retreat that this article should be a standalone article.","start":1362.23,"end":1369.07,"topics":[{"key":"capacity-building-article","label":"Standalone Capacity-Building Article","description":"Many speakers supported creating a separate, comprehensive article on capacity building rather than scattering references across the convention. They argued this would give the issue greater visibility, coherence, and applicability across the convention and future protocols."}],"words":[{"text":"Chair,","start":1362.23,"end":1362.39},{"text":"as","start":1362.51,"end":1362.83},{"text":"we,","start":1362.83,"end":1363.23},{"text":"we,","start":1363.23,"end":1363.39},{"text":"we","start":1363.39,"end":1363.55},{"text":"retreat,","start":1363.55,"end":1364.11},{"text":"as","start":1364.51,"end":1364.67},{"text":"we","start":1364.67,"end":1364.83},{"text":"stated","start":1364.83,"end":1365.31},{"text":"yesterday,","start":1365.31,"end":1365.95},{"text":"we","start":1365.95,"end":1366.15},{"text":"retreat","start":1366.15,"end":1366.67},{"text":"that","start":1366.67,"end":1366.91},{"text":"this","start":1366.91,"end":1367.15},{"text":"article","start":1367.15,"end":1367.47},{"text":"should","start":1367.47,"end":1367.71},{"text":"be","start":1367.71,"end":1367.87},{"text":"a","start":1367.87,"end":1367.91},{"text":"standalone","start":1367.91,"end":1368.59},{"text":"article.","start":1368.59,"end":1369.07}]},{"text":"That will be in accordance with the terms of reference.","start":1369.63,"end":1372.27,"topics":[],"words":[{"text":"That","start":1369.63,"end":1369.95},{"text":"will","start":1369.95,"end":1370.07},{"text":"be","start":1370.07,"end":1370.19},{"text":"in","start":1370.19,"end":1370.35},{"text":"accordance","start":1370.35,"end":1370.87},{"text":"with","start":1370.87,"end":1371.03},{"text":"the","start":1371.03,"end":1371.11},{"text":"terms","start":1371.11,"end":1371.55},{"text":"of","start":1371.55,"end":1371.71},{"text":"reference.","start":1371.71,"end":1372.27}]},{"text":"And it will also help to simplify the instrument.","start":1372.91,"end":1376.59,"topics":[],"words":[{"text":"And","start":1372.91,"end":1373.15},{"text":"it","start":1373.15,"end":1373.39},{"text":"will","start":1373.39,"end":1373.51},{"text":"also","start":1373.51,"end":1373.87},{"text":"help","start":1374.03,"end":1374.43},{"text":"to","start":1374.43,"end":1374.67},{"text":"simplify","start":1374.67,"end":1375.47},{"text":"the","start":1375.67,"end":1375.75},{"text":"instrument.","start":1375.75,"end":1376.59}]},{"text":"Um, secondly, chair, we, we are also retreating that this article must be reflective of the needs of developing countries as well as countries in special situation.","start":1377.67,"end":1392.19,"topics":[{"key":"support-for-vulnerable-states","label":"Support for Vulnerable and Under-Resourced States","description":"Many statements focused on the particular needs of developing countries, least developed countries, small island developing States, and countries in special situations. 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this looking at the article is what we can come up with now as we look forward to a more detailed text for discussion, but it is an article of interest to African Union and obviously our 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technology transfer means.","start":1650.51,"end":1654.55,"topics":[{"key":"technology-transfer","label":"Technology Transfer and Digital Tax Tools","description":"Delegates repeatedly linked capacity building to access to technology, including software, databases, digital audit systems, data analytics, and IT infrastructure. The discussion emphasized that effective tax administration requires not only skills but also usable technological tools adapted to national contexts."}],"words":[{"text":"Number","start":1650.51,"end":1650.71},{"text":"one,","start":1650.71,"end":1651.03},{"text":"I'm","start":1651.03,"end":1651.23},{"text":"not","start":1651.23,"end":1651.35},{"text":"going","start":1651.35,"end":1651.51},{"text":"to","start":1651.51,"end":1651.59},{"text":"answer","start":1651.59,"end":1651.83},{"text":"the","start":1651.83,"end":1651.91},{"text":"question","start":1651.91,"end":1652.31},{"text":"what","start":1652.31,"end":1652.95},{"text":"technology","start":1653.03,"end":1653.59},{"text":"transfer","start":1653.59,"end":1654.07},{"text":"means.","start":1654.07,"end":1654.55}]},{"text":"I didn't put that forward.","start":1654.95,"end":1657.19,"topics":[],"words":[{"text":"I","start":1654.95,"end":1655.11},{"text":"didn't","start":1655.11,"end":1656.31},{"text":"put","start":1656.31,"end":1656.55},{"text":"that","start":1656.55,"end":1656.79},{"text":"forward.","start":1656.79,"end":1657.19}]},{"text":"However, I just want to speak first of all generally as a background.","start":1659.19,"end":1663.27,"topics":[],"words":[{"text":"However,","start":1659.19,"end":1659.75},{"text":"I","start":1659.75,"end":1659.91},{"text":"just","start":1659.91,"end":1660.23},{"text":"want","start":1660.23,"end":1660.51},{"text":"to","start":1660.51,"end":1660.87},{"text":"speak","start":1660.95,"end":1661.35},{"text":"first","start":1661.35,"end":1661.71},{"text":"of","start":1661.71,"end":1661.83},{"text":"all","start":1661.83,"end":1661.91},{"text":"generally","start":1661.91,"end":1662.43},{"text":"as","start":1662.43,"end":1662.63},{"text":"a","start":1662.63,"end":1662.67},{"text":"background.","start":1662.67,"end":1663.27}]},{"text":"When we talk about capacity, most often our minds goes to skills.","start":1664.79,"end":1676.15,"topics":[{"key":"human-institutional-capacity","label":"Human Resources and Institutional Capacity","description":"Speakers emphasized that capacity building should cover staff training, retention, institutional development, legislative drafting, operating procedures, and administrative reform. The discussion made clear that stronger tax systems depend on both qualified personnel and durable institutional structures."}],"words":[{"text":"When","start":1664.79,"end":1665.19},{"text":"we","start":1665.67,"end":1665.99},{"text":"talk","start":1665.99,"end":1666.35},{"text":"about","start":1666.35,"end":1666.71},{"text":"capacity,","start":1667.67,"end":1668.47},{"text":"most","start":1670.55,"end":1671.23},{"text":"often","start":1671.23,"end":1671.83},{"text":"our","start":1672.79,"end":1673.03},{"text":"minds","start":1673.03,"end":1673.51},{"text":"goes","start":1673.51,"end":1673.91},{"text":"to","start":1673.91,"end":1674.47},{"text":"skills.","start":1675.19,"end":1676.15}]},{"text":"There's the ability of to to to perform technical things.","start":1678.71,"end":1683.67,"topics":[{"key":"human-institutional-capacity","label":"Human Resources and Institutional Capacity","description":"Speakers emphasized that capacity building should cover staff training, retention, institutional development, legislative drafting, operating procedures, and administrative reform. The discussion made clear that stronger tax systems depend on both qualified personnel and durable institutional structures."}],"words":[{"text":"There's","start":1678.71,"end":1678.99},{"text":"the","start":1678.99,"end":1679.07},{"text":"ability","start":1679.07,"end":1679.83},{"text":"of","start":1679.87,"end":1679.95},{"text":"to","start":1681.03,"end":1681.23},{"text":"to","start":1681.51,"end":1681.75},{"text":"to","start":1681.83,"end":1682.07},{"text":"perform","start":1682.07,"end":1682.55},{"text":"technical","start":1682.55,"end":1683.11},{"text":"things.","start":1683.11,"end":1683.67}]},{"text":"And if you also look at the list that you have there, you can see that that has a lot that that is replicated in a number of the items listed there.","start":1684.95,"end":1701.11,"topics":[],"words":[{"text":"And","start":1684.95,"end":1685.35},{"text":"if","start":1687.51,"end":1687.75},{"text":"you","start":1687.83,"end":1688.03},{"text":"also","start":1688.03,"end":1688.27},{"text":"look","start":1688.27,"end":1688.55},{"text":"at","start":1688.55,"end":1688.63},{"text":"the","start":1688.63,"end":1688.75},{"text":"list","start":1688.79,"end":1689.19},{"text":"that","start":1689.19,"end":1689.43},{"text":"you","start":1689.43,"end":1689.51},{"text":"have","start":1689.51,"end":1689.91},{"text":"there,","start":1689.91,"end":1690.39},{"text":"you","start":1691.75,"end":1691.91},{"text":"can","start":1691.91,"end":1692.15},{"text":"see","start":1692.15,"end":1692.47},{"text":"that","start":1692.47,"end":1692.79},{"text":"that","start":1692.95,"end":1693.35},{"text":"has","start":1693.43,"end":1693.79},{"text":"a","start":1693.79,"end":1693.83},{"text":"lot","start":1693.83,"end":1694.23},{"text":"that","start":1695.91,"end":1696.19},{"text":"that","start":1696.19,"end":1696.39},{"text":"is","start":1696.39,"end":1696.55},{"text":"replicated","start":1696.55,"end":1697.35},{"text":"in","start":1697.35,"end":1697.67},{"text":"a","start":1697.75,"end":1697.79},{"text":"number","start":1697.79,"end":1698.31},{"text":"of","start":1698.31,"end":1698.55},{"text":"the","start":1698.71,"end":1698.79},{"text":"items","start":1699.43,"end":1700.07},{"text":"listed","start":1700.07,"end":1700.71},{"text":"there.","start":1700.71,"end":1701.11}]},{"text":"Ah but in truth, There may be skills gap, I mean there's no doubt about that.","start":1702.71,"end":1710.83,"topics":[{"key":"human-institutional-capacity","label":"Human Resources and Institutional Capacity","description":"Speakers emphasized that capacity building should cover staff training, retention, institutional development, legislative drafting, operating procedures, and administrative reform. The discussion made clear that stronger tax systems depend on both qualified personnel and durable institutional structures."}],"words":[{"text":"Ah","start":1702.71,"end":1702.75},{"text":"but","start":1702.75,"end":1702.95},{"text":"in","start":1702.95,"end":1703.11},{"text":"truth,","start":1703.11,"end":1703.43},{"text":"There","start":1707.87,"end":1708.03},{"text":"may","start":1708.03,"end":1708.11},{"text":"be","start":1708.11,"end":1708.27},{"text":"skills","start":1708.27,"end":1708.59},{"text":"gap,","start":1708.59,"end":1708.99},{"text":"I","start":1709.07,"end":1709.15},{"text":"mean","start":1709.15,"end":1709.31},{"text":"there's","start":1709.31,"end":1709.59},{"text":"no","start":1709.71,"end":1709.91},{"text":"doubt","start":1709.91,"end":1710.23},{"text":"about","start":1710.23,"end":1710.43},{"text":"that.","start":1710.43,"end":1710.83}]},{"text":"But it's not as if developing countries, particularly Africa, lack skills.","start":1712.51,"end":1719.47,"topics":[],"words":[{"text":"But","start":1712.51,"end":1712.83},{"text":"it's","start":1713.47,"end":1714.11},{"text":"not","start":1714.11,"end":1714.23},{"text":"as","start":1714.23,"end":1714.31},{"text":"if","start":1714.31,"end":1714.51},{"text":"developing","start":1715.15,"end":1715.63},{"text":"countries,","start":1715.63,"end":1716.43},{"text":"particularly","start":1716.43,"end":1717.15},{"text":"Africa,","start":1717.15,"end":1717.71},{"text":"lack","start":1718.43,"end":1718.75},{"text":"skills.","start":1718.75,"end":1719.47}]},{"text":"And so when we talk about capacity, it goes beyond technical skills.","start":1720.87,"end":1727.47,"topics":[{"key":"human-institutional-capacity","label":"Human Resources and Institutional Capacity","description":"Speakers emphasized that capacity building should cover staff training, retention, institutional development, legislative drafting, operating procedures, and administrative reform. 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Suggestions included dedicated funds, resource mobilization mechanisms, and clearer backing for the costs of technology, training, infrastructure, and long-term implementation."}],"words":[{"text":"Most","start":1730.03,"end":1730.43},{"text":"often","start":1730.43,"end":1730.75},{"text":"it","start":1730.75,"end":1730.95},{"text":"has","start":1730.95,"end":1731.07},{"text":"to","start":1731.07,"end":1731.27},{"text":"do","start":1731.27,"end":1731.47},{"text":"with","start":1731.47,"end":1731.71},{"text":"resources.","start":1732.59,"end":1733.39}]},{"text":"including infrastructure.","start":1736.63,"end":1738.15,"topics":[{"key":"funding-mechanisms","label":"Funding and Financial Support","description":"Delegates highlighted that commitments on capacity building would require dedicated, predictable financing to be meaningful. Suggestions included dedicated funds, resource mobilization mechanisms, and clearer backing for the costs of technology, training, infrastructure, and long-term implementation."}],"words":[{"text":"including","start":1736.63,"end":1737.15},{"text":"infrastructure.","start":1737.15,"end":1738.15}]},{"text":"I mean, if you look at transfer pricing as a subject, for example, we have quite a number of countries who has the skill to do transfer pricing, but do not have access to necessary database for benchmarking or getting comparables.","start":1739.19,"end":1765.19,"topics":[{"key":"technology-transfer","label":"Technology Transfer and Digital Tax Tools","description":"Delegates repeatedly linked capacity building to access to technology, including software, databases, digital audit systems, data analytics, and IT infrastructure. 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Stansky, Director of Russian Federation.","start":1881.19,"end":1886.07,"topics":[],"words":[{"text":"Thank","start":1881.19,"end":1881.47},{"text":"you.","start":1881.47,"end":1881.63},{"text":"Stansky,","start":1884.47,"end":1884.75},{"text":"Director","start":1884.75,"end":1885.07},{"text":"of","start":1885.07,"end":1885.19},{"text":"Russian","start":1885.19,"end":1885.47},{"text":"Federation.","start":1885.47,"end":1886.07}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":34,"start":1889.19,"pageUrl":"/ar/asset/k1y/k1yxvddjw2?lang=en&t=1890","paragraphs":[{"sentences":[{"text":"Thank you so much, sir.","start":1889.19,"end":1890.43,"topics":[],"words":[{"text":"Thank","start":1889.19,"end":1889.39},{"text":"you","start":1889.39,"end":1889.47},{"text":"so","start":1889.47,"end":1889.67},{"text":"much,","start":1889.67,"end":1889.99},{"text":"sir.","start":1890.07,"end":1890.43}]},{"text":"I'm going to speak Russian.","start":1891.35,"end":1892.87,"topics":[],"words":[{"text":"I'm","start":1891.35,"end":1891.55},{"text":"going","start":1891.55,"end":1891.71},{"text":"to","start":1891.71,"end":1891.83},{"text":"speak","start":1891.83,"end":1892.23},{"text":"Russian.","start":1892.23,"end":1892.87}]},{"text":"Now, the provision of technology or technology transfer, in my view, means that every country can choose any of the existing technology which would fit their needs.","start":1893.35,"end":1905.19,"topics":[{"key":"technology-transfer","label":"Technology Transfer and Digital Tax Tools","description":"Delegates repeatedly linked capacity building to access to technology, including software, databases, digital audit systems, data analytics, and IT infrastructure. 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The discussion emphasized that effective tax administration requires not only skills but also usable technological tools adapted to national contexts."}],"words":[{"text":"Such","start":1922.75,"end":1922.99},{"text":"software","start":1922.99,"end":1923.63},{"text":"can","start":1926.11,"end":1926.43},{"text":"work","start":1926.43,"end":1926.75},{"text":"using","start":1926.75,"end":1927.19},{"text":"existing","start":1927.19,"end":1927.63},{"text":"databases,","start":1927.63,"end":1928.59},{"text":"if","start":1928.75,"end":1928.91},{"text":"these","start":1928.91,"end":1929.07},{"text":"databases","start":1929.07,"end":1929.79},{"text":"are","start":1929.79,"end":1929.99},{"text":"up","start":1929.99,"end":1930.11},{"text":"to","start":1930.11,"end":1930.35},{"text":"it.","start":1930.35,"end":1930.51}]},{"text":"The software can be operational in all countries.","start":1931.23,"end":1934.11,"topics":[{"key":"technology-transfer","label":"Technology Transfer and Digital Tax Tools","description":"Delegates repeatedly linked capacity building to access to technology, including software, databases, digital audit systems, data analytics, and IT infrastructure. The discussion emphasized that effective tax administration requires not only skills but also usable technological tools adapted to national contexts."}],"words":[{"text":"The","start":1931.23,"end":1931.31},{"text":"software","start":1931.31,"end":1931.91},{"text":"can","start":1932.67,"end":1932.91},{"text":"be","start":1932.91,"end":1932.99},{"text":"operational","start":1932.99,"end":1933.43},{"text":"in","start":1933.43,"end":1933.55},{"text":"all","start":1933.55,"end":1933.63},{"text":"countries.","start":1933.63,"end":1934.11}]},{"text":"What this means in practice is that the experts who provide technical assistance work and create this software by using existing databases, existing capacities in the individual countries.","start":1934.11,"end":1952.79,"topics":[{"key":"technology-transfer","label":"Technology Transfer and Digital Tax Tools","description":"Delegates repeatedly linked capacity building to access to technology, including software, databases, digital audit systems, data analytics, and IT infrastructure. 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capacity building should not be limited to punctual technical support.","start":2561.19,"end":2566.87,"topics":[{"key":"human-institutional-capacity","label":"Human Resources and Institutional Capacity","description":"Speakers emphasized that capacity building should cover staff training, retention, institutional development, legislative drafting, operating procedures, and administrative reform. 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First, Chair, Tanzania shared the view that capacity building should be standalone and comprehensive article.","start":3618.5,"end":3629.78,"topics":[{"key":"capacity-building-article","label":"Standalone Capacity-Building Article","description":"Many speakers supported creating a separate, comprehensive article on capacity building rather than scattering references across the convention. 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thank you very much for the time.","start":4736.73,"end":4737.97,"topics":[],"words":[{"text":"I","start":4736.73,"end":4736.81},{"text":"thank","start":4736.89,"end":4737.05},{"text":"you","start":4737.05,"end":4737.13},{"text":"very","start":4737.13,"end":4737.37},{"text":"much","start":4737.37,"end":4737.57},{"text":"for","start":4737.57,"end":4737.69},{"text":"the","start":4737.69,"end":4737.77},{"text":"time.","start":4737.77,"end":4737.97}]}]}],"speaker":{"name":"Atiya Waris","affiliation":"UN","affiliation_full":"UN","group":null,"function":"Independent Expert"}},{"statement_number":68,"start":4740.81,"pageUrl":"/ar/asset/k1y/k1yxvddjw2?lang=en&t=4741","paragraphs":[{"sentences":[{"text":"Thank you, distinguished delegate, Mr. Morocco.","start":4740.81,"end":4751.89,"topics":[],"words":[{"text":"Thank","start":4740.81,"end":4740.97},{"text":"you,","start":4740.97,"end":4741.21},{"text":"distinguished","start":4741.29,"end":4741.77},{"text":"delegate,","start":4741.77,"end":4742.97},{"text":"Mr.","start":4747.21,"end":4747.85},{"text":"Morocco.","start":4750.77,"end":4751.89}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":69,"start":4752.73,"pageUrl":"/ar/asset/k1y/k1yxvddjw2?lang=en&t=4753","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":4752.73,"end":4753.37,"topics":[],"words":[{"text":"Thank","start":4752.73,"end":4752.97},{"text":"you,","start":4752.97,"end":4753.05},{"text":"Chair.","start":4753.05,"end":4753.37}]},{"text":"I wanted simply to highlight that what the Chair just presented is extremely important when it comes to capacity building, but even more important, the sustainability of those 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Capacity building was framed as essential for enabling these countries to participate effectively in international tax cooperation and implement shared obligations on a more equal footing."}],"words":[{"text":"We","start":5124.45,"end":5124.61},{"text":"believe","start":5124.61,"end":5124.93},{"text":"that","start":5124.93,"end":5125.25},{"text":"addressing","start":5125.29,"end":5125.73},{"text":"the","start":5125.73,"end":5125.85},{"text":"needs","start":5125.85,"end":5126.21},{"text":"of","start":5126.21,"end":5126.37},{"text":"the","start":5126.37,"end":5126.45},{"text":"most","start":5126.45,"end":5126.85},{"text":"vulnerable","start":5126.85,"end":5127.33},{"text":"countries","start":5127.33,"end":5127.97},{"text":"is","start":5127.97,"end":5128.09},{"text":"essential","start":5128.09,"end":5128.77},{"text":"for","start":5128.77,"end":5129.17},{"text":"ensuring","start":5129.17,"end":5129.61},{"text":"the","start":5129.61,"end":5129.69},{"text":"effectiveness","start":5129.69,"end":5130.53},{"text":"and","start":5130.85,"end":5131.17},{"text":"inclusiveness","start":5131.17,"end":5132.13},{"text":"of","start":5132.13,"end":5132.45},{"text":"the","start":5132.45,"end":5132.57},{"text":"convention.","start":5132.61,"end":5133.33}]},{"text":"In our view, targeted support for these countries should include dedicated and predictable financial resources, long-term human resources development program, and access to shared technological platforms.","start":5133.81,"end":5147.69,"topics":[{"key":"support-for-vulnerable-states","label":"Support for Vulnerable and Under-Resourced States","description":"Many statements focused on the particular needs of developing countries, least developed countries, small island developing States, and countries in special situations. 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The discussion emphasized that effective tax administration requires not only skills but also usable technological tools adapted to national contexts."},{"key":"human-institutional-capacity","label":"Human Resources and Institutional Capacity","description":"Speakers emphasized that capacity building should cover staff training, retention, institutional development, legislative drafting, operating procedures, and administrative reform. The discussion made clear that stronger tax systems depend on both qualified personnel and durable institutional structures."}],"words":[{"text":"In","start":5133.81,"end":5133.97},{"text":"our","start":5134.05,"end":5134.13},{"text":"view,","start":5134.13,"end":5134.61},{"text":"targeted","start":5134.61,"end":5135.09},{"text":"support","start":5135.09,"end":5135.65},{"text":"for","start":5135.65,"end":5135.97},{"text":"these","start":5135.97,"end":5136.13},{"text":"countries","start":5136.13,"end":5136.77},{"text":"should","start":5137.29,"end":5137.37},{"text":"include","start":5137.37,"end":5138.13},{"text":"dedicated","start":5138.13,"end":5138.73},{"text":"and","start":5138.73,"end":5138.97},{"text":"predictable","start":5138.97,"end":5139.69},{"text":"financial","start":5139.69,"end":5140.33},{"text":"resources,","start":5140.33,"end":5140.97},{"text":"long-term","start":5141.29,"end":5142.01},{"text":"human","start":5142.01,"end":5142.41},{"text":"resources","start":5142.41,"end":5142.97},{"text":"development","start":5143.01,"end":5143.57},{"text":"program,","start":5143.57,"end":5144.17},{"text":"and","start":5144.49,"end":5144.89},{"text":"access","start":5144.89,"end":5145.37},{"text":"to","start":5145.37,"end":5145.49},{"text":"shared","start":5145.49,"end":5145.85},{"text":"technological","start":5145.85,"end":5146.73},{"text":"platforms.","start":5146.97,"end":5147.69}]},{"text":"And about the last topic about capacity building, in addition to technical assistance, technology transfer, and training, The scope of capacity building should also include support for strengthening domestic data and IT infrastructure and assistance in legislative and regulatory drafting and long-term human capital development.","start":5148.01,"end":5176.05,"topics":[{"key":"technology-transfer","label":"Technology Transfer and Digital Tax Tools","description":"Delegates repeatedly linked capacity building to access to technology, including software, databases, digital audit systems, data analytics, and IT infrastructure. The discussion emphasized that effective tax administration requires not only skills but also usable technological tools adapted to national contexts."},{"key":"human-institutional-capacity","label":"Human Resources and Institutional Capacity","description":"Speakers emphasized that capacity building should cover staff training, retention, institutional development, legislative drafting, operating procedures, and administrative reform. 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The discussion emphasized that effective tax administration requires not only skills but also usable technological tools adapted to national contexts."},{"key":"funding-mechanisms","label":"Funding and Financial Support","description":"Delegates highlighted that commitments on capacity building would require dedicated, predictable financing to be meaningful. Suggestions included dedicated funds, resource mobilization mechanisms, and clearer backing for the costs of technology, training, infrastructure, and long-term implementation."}],"words":[{"text":"Furthermore,","start":5176.33,"end":5177.13},{"text":"access","start":5177.45,"end":5178.09},{"text":"to","start":5178.09,"end":5178.17},{"text":"essential","start":5178.17,"end":5178.81},{"text":"technological","start":5178.81,"end":5179.61},{"text":"tools","start":5179.61,"end":5180.09},{"text":"and","start":5180.33,"end":5180.65},{"text":"sustainable,","start":5180.65,"end":5181.37},{"text":"predictable","start":5181.37,"end":5182.09},{"text":"financing","start":5182.09,"end":5182.81},{"text":"mechanism","start":5183.05,"end":5183.77},{"text":"should","start":5184.01,"end":5184.33},{"text":"be","start":5184.33,"end":5184.49},{"text":"considered","start":5184.49,"end":5185.13},{"text":"integral","start":5185.13,"end":5185.77},{"text":"component","start":5185.85,"end":5186.53},{"text":"of","start":5186.53,"end":5186.65},{"text":"effective","start":5186.65,"end":5187.21},{"text":"capacity","start":5188.17,"end":5188.57},{"text":"building.","start":5188.57,"end":5188.93}]},{"text":"Thank you.","start":5189.17,"end":5189.45,"topics":[],"words":[{"text":"Thank","start":5189.17,"end":5189.33},{"text":"you.","start":5189.37,"end":5189.45}]}]}],"speaker":{"name":null,"affiliation":"IRN","affiliation_full":"Iran (Islamic Republic of)","group":null,"function":"Representative"}},{"statement_number":76,"start":5194.73,"pageUrl":"/ar/asset/k1y/k1yxvddjw2?lang=en&t=5195","paragraphs":[{"sentences":[{"text":"Thank you.","start":5194.73,"end":5195.13,"topics":[],"words":[{"text":"Thank","start":5194.73,"end":5195.05},{"text":"you.","start":5195.05,"end":5195.13}]},{"text":"The distinguished representative of BCAS.","start":5196.49,"end":5199.61,"topics":[],"words":[{"text":"The","start":5196.49,"end":5196.57},{"text":"distinguished","start":5196.57,"end":5197.01},{"text":"representative","start":5197.01,"end":5197.65},{"text":"of","start":5197.65,"end":5197.77},{"text":"BCAS.","start":5197.85,"end":5199.61}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":77,"start":5204.17,"pageUrl":"/ar/asset/k1y/k1yxvddjw2?lang=en&t=5205","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":5204.17,"end":5204.81,"topics":[],"words":[{"text":"Thank","start":5204.17,"end":5204.33},{"text":"you,","start":5204.33,"end":5204.41},{"text":"Chair.","start":5204.41,"end":5204.81}]}]},{"sentences":[{"text":"BCAS also gets involved in a lot of technical trainings around international taxation.","start":5205.45,"end":5211.93,"topics":[{"key":"human-institutional-capacity","label":"Human Resources and Institutional Capacity","description":"Speakers emphasized that capacity building should cover staff training, retention, institutional development, legislative drafting, operating procedures, and administrative reform. The discussion made clear that stronger tax systems depend on both qualified personnel and durable institutional structures."}],"words":[{"text":"BCAS","start":5205.45,"end":5206.33},{"text":"also","start":5206.33,"end":5206.97},{"text":"gets","start":5206.97,"end":5207.21},{"text":"involved","start":5207.21,"end":5207.93},{"text":"in","start":5207.93,"end":5208.25},{"text":"a","start":5208.41,"end":5208.49},{"text":"lot","start":5208.81,"end":5209.01},{"text":"of","start":5209.01,"end":5209.13},{"text":"technical","start":5209.13,"end":5209.61},{"text":"trainings","start":5209.61,"end":5210.33},{"text":"around","start":5210.41,"end":5210.77},{"text":"international","start":5210.77,"end":5211.29},{"text":"taxation.","start":5211.29,"end":5211.93}]}]},{"sentences":[{"text":"And there are also other similar associations of professionals, tax professionals in India who could also 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secretariat.","start":5233.65,"end":5242.13,"topics":[],"words":[{"text":"I","start":5233.65,"end":5233.81},{"text":"think","start":5233.81,"end":5234.05},{"text":"it's","start":5234.05,"end":5234.29},{"text":"time","start":5234.29,"end":5234.57},{"text":"now","start":5234.57,"end":5234.77},{"text":"to","start":5234.77,"end":5234.97},{"text":"move","start":5234.97,"end":5235.25},{"text":"to","start":5237.61,"end":5237.69},{"text":"the","start":5237.69,"end":5237.77},{"text":"next","start":5237.77,"end":5238.17},{"text":"question,","start":5238.17,"end":5238.69},{"text":"which","start":5240.05,"end":5240.33},{"text":"is","start":5240.33,"end":5240.53},{"text":"about","start":5240.53,"end":5241.01},{"text":"the","start":5241.17,"end":5241.25},{"text":"secretariat.","start":5241.25,"end":5242.13}]},{"text":"So the question is not to the secretariat, but it's about the secretariat, what supposed to be the role of the secretariat about the capacity building and technical 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we have different alternatives.","start":5259.97,"end":5261.65,"topics":[],"words":[{"text":"So","start":5259.97,"end":5260.05},{"text":"we","start":5260.05,"end":5260.13},{"text":"have","start":5260.13,"end":5260.29},{"text":"different","start":5260.29,"end":5260.89},{"text":"alternatives.","start":5260.89,"end":5261.65}]},{"text":"So it can be like coordinator, which means like we will be relying on different organizations, different bodies who work in this 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the secretariat will be responsible for coordination, other thing to be setting the quality and the standards for this as well, or to be a direct provider of the technical 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maybe members will say we have enough in this and the Secretariat role should be to coordinate.","start":5310.41,"end":5317.13,"topics":[],"words":[{"text":"Or","start":5310.41,"end":5310.89},{"text":"maybe","start":5311.61,"end":5311.85},{"text":"members","start":5311.85,"end":5312.73},{"text":"will","start":5312.73,"end":5313.29},{"text":"say","start":5313.45,"end":5313.69},{"text":"we","start":5313.69,"end":5313.85},{"text":"have","start":5313.85,"end":5314.01},{"text":"enough","start":5314.01,"end":5314.33},{"text":"in","start":5314.33,"end":5314.45},{"text":"this","start":5314.45,"end":5314.69},{"text":"and","start":5314.69,"end":5314.89},{"text":"the","start":5314.89,"end":5315.01},{"text":"Secretariat","start":5315.21,"end":5315.69},{"text":"role","start":5315.69,"end":5315.89},{"text":"should","start":5315.93,"end":5316.05},{"text":"be","start":5316.05,"end":5316.25},{"text":"to","start":5316.33,"end":5316.49},{"text":"coordinate.","start":5316.49,"end":5317.13}]},{"text":"So we have different options on this and different alternatives that can work like separately or together.","start":5317.97,"end":5324.45,"topics":[],"words":[{"text":"So","start":5317.97,"end":5318.29},{"text":"we","start":5318.53,"end":5318.69},{"text":"have","start":5318.69,"end":5318.85},{"text":"different","start":5318.85,"end":5319.25},{"text":"options","start":5319.25,"end":5320.05},{"text":"on","start":5320.05,"end":5320.57},{"text":"this","start":5320.57,"end":5320.89},{"text":"and","start":5320.89,"end":5321.01},{"text":"different","start":5321.01,"end":5321.65},{"text":"alternatives","start":5321.73,"end":5322.25},{"text":"that","start":5322.53,"end":5322.73},{"text":"can","start":5322.77,"end":5323.01},{"text":"work","start":5323.01,"end":5323.25},{"text":"like","start":5323.25,"end":5323.49},{"text":"separately","start":5323.49,"end":5323.89},{"text":"or","start":5323.89,"end":5324.05},{"text":"together.","start":5324.05,"end":5324.45}]},{"text":"So again, question for the floor.","start":5325.01,"end":5329.49,"topics":[],"words":[{"text":"So","start":5325.01,"end":5325.65},{"text":"again,","start":5327.17,"end":5327.49},{"text":"question","start":5328.53,"end":5328.85},{"text":"for","start":5328.85,"end":5329.01},{"text":"the","start":5329.01,"end":5329.09},{"text":"floor.","start":5329.09,"end":5329.49}]},{"text":"Looking forward for your reflections on this.","start":5329.81,"end":5331.97,"topics":[],"words":[{"text":"Looking","start":5329.81,"end":5330.05},{"text":"forward","start":5330.05,"end":5330.45},{"text":"for","start":5330.61,"end":5330.85},{"text":"your","start":5330.85,"end":5331.01},{"text":"reflections","start":5331.01,"end":5331.57},{"text":"on","start":5331.57,"end":5331.65},{"text":"this.","start":5331.69,"end":5331.97}]},{"text":"Thank you.","start":5332.33,"end":5332.61,"topics":[],"words":[{"text":"Thank","start":5332.33,"end":5332.53},{"text":"you.","start":5332.53,"end":5332.61}]},{"text":"Thank you, Chair.","start":5353.25,"end":5358.13,"topics":[],"words":[{"text":"Thank","start":5353.25,"end":5353.45},{"text":"you,","start":5356.61,"end":5356.73},{"text":"Chair.","start":5357.73,"end":5358.13}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":79,"start":5360.29,"pageUrl":"/ar/asset/k1y/k1yxvddjw2?lang=en&t=5361","paragraphs":[{"sentences":[{"text":"We see the role of the Secretariat mainly as that of a coordinator, in the sense that the Secretariat could assess the requests by countries, when it comes to capacity development on the one hand and on the other hand it could assess the existing programs and possibilities presented by countries and international organizations.","start":5360.29,"end":5394.37,"topics":[{"key":"coordination-mechanisms","label":"Coordination of Capacity-Building Efforts","description":"Several interventions stressed the need to coordinate support provided by the UN, regional 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floor.","start":6015.29,"end":6017.45,"topics":[],"words":[{"text":"Thank","start":6015.29,"end":6015.57},{"text":"you,","start":6015.57,"end":6015.65},{"text":"Chair,","start":6015.65,"end":6015.85},{"text":"for","start":6016.25,"end":6016.41},{"text":"giving","start":6016.41,"end":6016.69},{"text":"us","start":6016.77,"end":6016.85},{"text":"the","start":6016.89,"end":6016.97},{"text":"floor.","start":6016.97,"end":6017.45}]},{"text":"First, I want to clarify that the UN Secretariat referred to under this phrasing is the Secretariat under the Framework Convention as different from the UN Secretary-General's office because the TOR speaks to possibilities of having Secretariat under the Framework Convention and we believe that the function should fall on the Secretariat under the 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what could be the role of the Secretariat as institutional mechanism to facilitate and support capacity building for members?","start":6048.33,"end":6056.33,"topics":[{"key":"coordination-mechanisms","label":"Coordination of Capacity-Building Efforts","description":"Several interventions stressed the need to coordinate support provided by the UN, regional bodies, and other international organizations to avoid duplication and improve effectiveness. 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question.","start":6451.9,"end":6457.18,"topics":[],"words":[{"text":"As","start":6451.9,"end":6452.02},{"text":"I","start":6452.02,"end":6452.06},{"text":"don't","start":6452.3,"end":6452.94},{"text":"see","start":6452.94,"end":6453.02},{"text":"any","start":6453.02,"end":6453.34},{"text":"more","start":6453.42,"end":6453.78},{"text":"hands,","start":6453.78,"end":6454.06},{"text":"so","start":6454.06,"end":6454.46},{"text":"I","start":6454.46,"end":6454.54},{"text":"think","start":6454.54,"end":6454.78},{"text":"it's","start":6454.78,"end":6455.02},{"text":"time","start":6455.02,"end":6455.26},{"text":"to","start":6455.26,"end":6455.38},{"text":"move","start":6455.38,"end":6455.58},{"text":"to","start":6455.58,"end":6455.78},{"text":"the","start":6455.78,"end":6455.9},{"text":"next","start":6455.9,"end":6456.3},{"text":"question.","start":6456.7,"end":6457.18}]},{"text":"And the next question is this time about the 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here's the question because I think we have articles also about the COP and in designing the role of the COP we need to be very specific and especially when it comes to capacity 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happy to hear your thoughts about this.","start":6496.45,"end":6499.17,"topics":[],"words":[{"text":"So","start":6496.45,"end":6496.93},{"text":"happy","start":6497.49,"end":6497.85},{"text":"to","start":6497.85,"end":6497.93},{"text":"hear","start":6497.93,"end":6498.13},{"text":"your","start":6498.13,"end":6498.29},{"text":"thoughts","start":6498.29,"end":6498.53},{"text":"about","start":6498.53,"end":6498.77},{"text":"this.","start":6498.81,"end":6499.17}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":99,"start":6559.69,"pageUrl":"/ar/asset/k1y/k1yxvddjw2?lang=en&t=6560","paragraphs":[{"sentences":[{"text":"Thank you so much, sir.","start":6559.69,"end":6560.57,"topics":[],"words":[{"text":"Thank","start":6559.69,"end":6559.93},{"text":"you","start":6559.93,"end":6560.01},{"text":"so","start":6560.01,"end":6560.17},{"text":"much,","start":6560.17,"end":6560.33},{"text":"sir.","start":6560.33,"end":6560.57}]},{"text":"I already referred to the fact that the metrics are an important component of technical assistance programs, but it's a sensitive topic because it, in essence, touches upon a recipient country divulging its 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therefore believe that we could elaborate a preliminary set of indicators of varying degrees of complexity.","start":6584.97,"end":6594.01,"topics":[],"words":[{"text":"I","start":6584.97,"end":6585.13},{"text":"therefore","start":6585.13,"end":6585.49},{"text":"believe","start":6585.49,"end":6586.01},{"text":"that","start":6586.01,"end":6586.41},{"text":"we","start":6586.41,"end":6586.73},{"text":"could","start":6586.73,"end":6587.21},{"text":"elaborate","start":6587.37,"end":6588.25},{"text":"a","start":6588.25,"end":6588.33},{"text":"preliminary","start":6588.49,"end":6589.29},{"text":"set","start":6589.29,"end":6589.65},{"text":"of","start":6589.65,"end":6589.77},{"text":"indicators","start":6589.77,"end":6590.57},{"text":"of","start":6592.29,"end":6592.37},{"text":"varying","start":6592.37,"end":6592.73},{"text":"degrees","start":6592.73,"end":6593.13},{"text":"of","start":6593.13,"end":6593.21},{"text":"complexity.","start":6593.21,"end":6594.01}]},{"text":"This could be quantitative, which, for example, express the growth of online cash, increase the number of electronic tax submissions.","start":6594.37,"end":6604.17,"topics":[{"key":"technology-transfer","label":"Technology Transfer and Digital Tax Tools","description":"Delegates repeatedly linked capacity building to access to technology, including software, databases, digital audit systems, data analytics, and IT infrastructure. The discussion emphasized that effective tax administration requires not only skills but also usable technological tools adapted to national contexts."}],"words":[{"text":"This","start":6594.37,"end":6594.57},{"text":"could","start":6594.57,"end":6594.73},{"text":"be","start":6594.73,"end":6594.85},{"text":"quantitative,","start":6594.85,"end":6595.69},{"text":"which,","start":6596.61,"end":6596.89},{"text":"for","start":6596.89,"end":6597.01},{"text":"example,","start":6597.01,"end":6597.53},{"text":"express","start":6597.53,"end":6598.25},{"text":"the","start":6598.49,"end":6598.65},{"text":"growth","start":6598.65,"end":6599.01},{"text":"of","start":6599.01,"end":6599.13},{"text":"online","start":6599.21,"end":6599.61},{"text":"cash,","start":6599.61,"end":6599.93},{"text":"increase","start":6600.73,"end":6601.29},{"text":"the","start":6601.29,"end":6601.37},{"text":"number","start":6601.37,"end":6601.77},{"text":"of","start":6601.77,"end":6601.89},{"text":"electronic","start":6601.89,"end":6602.65},{"text":"tax","start":6603.13,"end":6603.49},{"text":"submissions.","start":6603.49,"end":6604.17}]},{"text":"users of online services and so forth.","start":6607.45,"end":6610.65,"topics":[{"key":"technology-transfer","label":"Technology Transfer and Digital Tax Tools","description":"Delegates repeatedly linked capacity building to access to technology, including software, databases, digital audit systems, data analytics, and IT infrastructure. The discussion emphasized that effective tax administration requires not only skills but also usable technological tools adapted to national contexts."}],"words":[{"text":"users","start":6607.45,"end":6608.25},{"text":"of","start":6608.53,"end":6608.81},{"text":"online","start":6608.89,"end":6609.37},{"text":"services","start":6609.37,"end":6610.05},{"text":"and","start":6610.05,"end":6610.17},{"text":"so","start":6610.17,"end":6610.33},{"text":"forth.","start":6610.33,"end":6610.65}]},{"text":"Let's see, these are simple categories and they're not 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revenue.","start":6618.89,"end":6622.65,"topics":[],"words":[{"text":"The","start":6618.89,"end":6619.17},{"text":"volume","start":6619.69,"end":6620.41},{"text":"of","start":6620.41,"end":6620.73},{"text":"tax","start":6620.73,"end":6621.05},{"text":"income,","start":6621.05,"end":6621.37},{"text":"for","start":6621.37,"end":6621.53},{"text":"example,","start":6621.53,"end":6621.85},{"text":"tax","start":6621.85,"end":6622.17},{"text":"revenue.","start":6622.17,"end":6622.65}]},{"text":"But these figures are important ones as well.","start":6623.81,"end":6626.41,"topics":[],"words":[{"text":"But","start":6623.81,"end":6624.09},{"text":"these","start":6624.57,"end":6624.89},{"text":"figures","start":6624.89,"end":6625.21},{"text":"are","start":6625.21,"end":6625.29},{"text":"important","start":6625.29,"end":6625.69},{"text":"ones","start":6625.69,"end":6625.89},{"text":"as","start":6625.89,"end":6626.01},{"text":"well.","start":6626.01,"end":6626.41}]},{"text":"And of course, it would be good to have these available because the direct impact of the implementation of these projects leads to an increase in the funds available to the government through increased tax 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this is why we should strive to come up with such metrics.","start":6641.93,"end":6645.49,"topics":[],"words":[{"text":"And","start":6641.93,"end":6642.05},{"text":"this","start":6642.05,"end":6642.21},{"text":"is","start":6642.21,"end":6642.37},{"text":"why","start":6642.37,"end":6642.61},{"text":"we","start":6642.61,"end":6642.85},{"text":"should","start":6642.85,"end":6643.01},{"text":"strive","start":6643.01,"end":6643.57},{"text":"to","start":6643.81,"end":6643.97},{"text":"come","start":6643.97,"end":6644.29},{"text":"up","start":6644.29,"end":6644.45},{"text":"with","start":6644.45,"end":6644.65},{"text":"such","start":6644.65,"end":6644.93},{"text":"metrics.","start":6644.93,"end":6645.49}]},{"text":"And I believe that every program in itself should be accompanied with a set of 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you all, looking forward to you in a while.","start":7403.93,"end":7406.25,"topics":[],"words":[{"text":"Thank","start":7403.93,"end":7404.17},{"text":"you","start":7404.17,"end":7404.29},{"text":"all,","start":7404.29,"end":7404.49},{"text":"looking","start":7404.73,"end":7405.05},{"text":"forward","start":7405.05,"end":7405.41},{"text":"to","start":7405.41,"end":7405.57},{"text":"you","start":7405.57,"end":7405.77},{"text":"in","start":7405.85,"end":7406.01},{"text":"a","start":7406.01,"end":7406.05},{"text":"while.","start":7406.05,"end":7406.25}]},{"text":"Thank you.","start":7406.41,"end":7406.73,"topics":[],"words":[{"text":"Thank","start":7406.41,"end":7406.65},{"text":"you.","start":7406.65,"end":7406.73}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}}],"topics":[{"key":"funding-mechanisms","label":"Funding and Financial Support","description":"Delegates highlighted that commitments on capacity building would require dedicated, predictable financing to be meaningful. Suggestions included dedicated funds, resource mobilization mechanisms, and clearer backing for the costs of technology, training, infrastructure, and long-term implementation."},{"key":"technology-transfer","label":"Technology Transfer and Digital Tax Tools","description":"Delegates repeatedly linked capacity building to access to technology, including software, databases, digital audit systems, data analytics, and IT infrastructure. The discussion emphasized that effective tax administration requires not only skills but also usable technological tools adapted to national contexts."},{"key":"centers-of-excellence","label":"Centers of Excellence and Knowledge Hubs","description":"Multiple participants proposed creating centers of excellence or shared knowledge platforms to provide training, peer learning, and access to best practices. These hubs were seen as a way to make support more sustainable, standardized, and accessible, especially for smaller and more vulnerable jurisdictions."},{"key":"coordination-mechanisms","label":"Coordination of Capacity-Building Efforts","description":"Several interventions stressed the need to coordinate support provided by the UN, regional bodies, and other international organizations to avoid duplication and improve effectiveness. Speakers proposed institutional mechanisms to map needs, connect countries with existing programs, and promote collaboration across providers."},{"key":"capacity-building-article","label":"Standalone Capacity-Building Article","description":"Many speakers supported creating a separate, comprehensive article on capacity building rather than scattering references across the convention. They argued this would give the issue greater visibility, coherence, and applicability across the convention and future protocols."},{"key":"tailored-needs-assessment","label":"Demand-Driven and Needs-Based Support","description":"A recurring theme was that capacity building should respond to the specific needs identified by recipient countries rather than follow one-size-fits-all models. Speakers called for assessments, prioritization, and country-led design so support reflects different legal systems, administrative capacities, and levels of vulnerability."},{"key":"human-institutional-capacity","label":"Human Resources and Institutional Capacity","description":"Speakers emphasized that capacity building should cover staff training, retention, institutional development, legislative drafting, operating procedures, and administrative reform. The discussion made clear that stronger tax systems depend on both qualified personnel and durable institutional structures."},{"key":"support-for-vulnerable-states","label":"Support for Vulnerable and Under-Resourced States","description":"Many statements focused on the particular needs of developing countries, least developed countries, small island developing States, and countries in special situations. Capacity building was framed as essential for enabling these countries to participate effectively in international tax cooperation and implement shared obligations on a more equal footing."}]}}