{"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/en/asset/k11/k115qyhs27","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":"/en/asset/k11/k115qyhs27.txt","guide":"/llms.txt"},"video":{"id":"k11/k115qyhs27","kaltura_id":"1_15qyhs27","title":"(5th meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","clean_title":"(5th meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","url":"https://webtv.un.org/en/asset/k11/k115qyhs27","date":"2026-08-05T00:00:00.000Z","scheduled_time":"2026-08-05T14:00:00.000Z","status":"finished","duration":"02:17:09","category":"General Assembly","body":"General Assembly","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k11/k115qyhs27"},"metadata":{"summary":"The Fifth Session will take place at the United Nations Headquarters in New York from 3 to 13 August 2026.","description":"The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\n\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","General Assembly","Subsidiary organs of the General Assembly","Intergovernmental Negotiating Committee on UN Framework Convention on International Tax Cooperation"],"geographic_subject":[],"subject_topical":["TAXATION","COOPERATION","UNITED NATIONS FINANCES"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Programme","url":"https://financing.desa.un.org/sites/default/files/2026-07/CRP.31%20INC%20Tax_Fifth%20session_programme.pdf"},{"title":"Website","url":"https://financing.desa.un.org/inc/fifthsession"}]},"transcript":{"transcript_id":"scheduled-9932564c-b83c-48ba-958e-f0446f364028","language":"en","timestamps_flagged":true,"timestamps_note":"UN Web TV re-edited this video after the transcript was created; timestamps may no longer match the current video.","original_duration_seconds":11642,"current_duration_seconds":8229,"data":[{"statement_number":1,"start":2825.588,"pageUrl":"/en/asset/k11/k115qyhs27?t=2826","paragraphs":[{"sentences":[{"text":"Good morning, distinguished delegates, and I can see from faces that we are all ready to get into business, so I won't waste too much of our time.","start":2825.588,"end":2839.669,"topics":[],"words":[{"text":"Good","start":2825.588,"end":2825.765},{"text":"morning,","start":2825.765,"end":2826.134},{"text":"distinguished","start":2827.147,"end":2827.597},{"text":"delegates,","start":2827.597,"end":2828.046},{"text":"and","start":2829.444,"end":2829.83},{"text":"I","start":2830.649,"end":2830.665},{"text":"can","start":2830.73,"end":2830.971},{"text":"see","start":2830.971,"end":2831.308},{"text":"from","start":2831.308,"end":2831.79},{"text":"faces","start":2832.256,"end":2832.642},{"text":"that","start":2832.658,"end":2832.899},{"text":"we","start":2832.899,"end":2833.059},{"text":"are","start":2833.059,"end":2833.252},{"text":"all","start":2833.863,"end":2833.959},{"text":"ready","start":2833.959,"end":2834.248},{"text":"to","start":2835.318,"end":2835.596},{"text":"get","start":2836.479,"end":2836.725},{"text":"into","start":2836.725,"end":2836.986},{"text":"business,","start":2837.215,"end":2837.592},{"text":"so","start":2837.886,"end":2838.131},{"text":"I","start":2838.131,"end":2838.18},{"text":"won't","start":2838.18,"end":2838.36},{"text":"waste","start":2838.524,"end":2838.769},{"text":"too","start":2838.769,"end":2838.851},{"text":"much","start":2838.851,"end":2839.08},{"text":"of","start":2839.08,"end":2839.178},{"text":"our","start":2839.178,"end":2839.358},{"text":"time.","start":2839.358,"end":2839.669}]},{"text":"We started with looking at harmful tax practices yesterday.","start":2840.63,"end":2846.555,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. 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this one is just food for thought.","start":2927.678,"end":2929.621,"topics":[],"words":[{"text":"So","start":2927.678,"end":2928.063},{"text":"this","start":2928.288,"end":2928.513},{"text":"one","start":2928.513,"end":2928.625},{"text":"is","start":2928.625,"end":2928.689},{"text":"just","start":2928.689,"end":2929.01},{"text":"food","start":2929.01,"end":2929.283},{"text":"for","start":2929.315,"end":2929.412},{"text":"thought.","start":2929.412,"end":2929.621}]},{"text":"It's not something— it's just something which I think we need to be looking at as we go along, as we work together as a 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please.","start":2987.492,"end":2987.962,"topics":[],"words":[{"text":"Peru,","start":2987.492,"end":2987.735},{"text":"please.","start":2987.751,"end":2987.962}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":4,"start":2993.58,"pageUrl":"/en/asset/k11/k115qyhs27?t=2994","paragraphs":[{"sentences":[{"text":"Muchas gracias.","start":2993.58,"end":2994.352,"topics":[],"words":[{"text":"Muchas","start":2993.58,"end":2993.745},{"text":"gracias.","start":2993.745,"end":2994.352}]}]},{"sentences":[{"text":"Thank you very much, Mr. Co-Lead.","start":2995.665,"end":2997.29,"topics":[],"words":[{"text":"Thank","start":2995.665,"end":2995.895},{"text":"you","start":2995.895,"end":2995.993},{"text":"very","start":2995.993,"end":2996.174},{"text":"much,","start":2996.174,"end":2996.387},{"text":"Mr.","start":2996.453,"end":2996.732},{"text":"Co-Lead.","start":2996.781,"end":2997.29}]},{"text":"If I may, I would like to provide comments on Article 7 and then move on to Article 8, just to take the floor 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Article 7, first of all, we note that the title of the article refers to tax-related illicit financial flows, tax avoidance, and tax evasion.","start":3008.759,"end":3020.295,"topics":[{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Some statements addressed Article 7 and the need to clarify the relationship between tax-related illicit financial flows, tax avoidance, and tax evasion. Speakers asked for clearer concepts, examples, and safeguards so that cooperation obligations are precise and distinguish unlawful conduct from lawful arrangements."}],"words":[{"text":"On","start":3008.759,"end":3008.892},{"text":"Article","start":3009.091,"end":3009.539},{"text":"7,","start":3009.539,"end":3010.07},{"text":"first","start":3010.186,"end":3010.617},{"text":"of","start":3010.617,"end":3010.7},{"text":"all,","start":3010.7,"end":3010.833},{"text":"we","start":3013.251,"end":3013.348},{"text":"note","start":3013.348,"end":3013.574},{"text":"that","start":3013.574,"end":3013.753},{"text":"the","start":3013.753,"end":3013.834},{"text":"title","start":3013.834,"end":3014.271},{"text":"of","start":3014.384,"end":3014.449},{"text":"the","start":3014.481,"end":3014.611},{"text":"article","start":3014.627,"end":3015.048},{"text":"refers","start":3015.048,"end":3015.42},{"text":"to","start":3015.534,"end":3015.809},{"text":"tax-related","start":3015.842,"end":3016.732},{"text":"illicit","start":3016.732,"end":3017.218},{"text":"financial","start":3017.218,"end":3017.72},{"text":"flows,","start":3017.72,"end":3018.092},{"text":"tax","start":3018.287,"end":3018.675},{"text":"avoidance,","start":3018.756,"end":3019.323},{"text":"and","start":3019.339,"end":3019.404},{"text":"tax","start":3019.485,"end":3019.809},{"text":"evasion.","start":3019.825,"end":3020.295}]},{"text":"As differentiated concepts.","start":3021.176,"end":3023.051,"topics":[],"words":[{"text":"As","start":3021.176,"end":3021.32},{"text":"differentiated","start":3021.432,"end":3022.362},{"text":"concepts.","start":3022.394,"end":3023.051}]},{"text":"However, the definition of tax-related illicit financial flows contained in Article 3 that we've addressed seems to also include the latter 2, that is to say tax avoidance and tax evasion.","start":3023.115,"end":3035.18,"topics":[{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Some statements addressed Article 7 and the need to clarify the relationship between tax-related illicit financial flows, tax avoidance, and tax evasion. 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Speakers asked for clearer concepts, examples, and safeguards so that cooperation obligations are precise and distinguish unlawful conduct from lawful arrangements."}],"words":[{"text":"Therefore,","start":3036.398,"end":3036.799},{"text":"we","start":3036.879,"end":3036.975},{"text":"believe","start":3037.039,"end":3037.231},{"text":"it","start":3037.231,"end":3037.359},{"text":"is","start":3037.359,"end":3037.456},{"text":"important","start":3037.456,"end":3037.776},{"text":"to","start":3037.776,"end":3037.936},{"text":"clarify","start":3037.936,"end":3038.449},{"text":"whether","start":3038.802,"end":3039.138},{"text":"these","start":3039.138,"end":3039.426},{"text":"are","start":3039.539,"end":3039.779},{"text":"independent","start":3039.779,"end":3040.5},{"text":"terms","start":3040.5,"end":3040.949},{"text":"or","start":3041.541,"end":3041.638},{"text":"whether","start":3041.638,"end":3041.942},{"text":"tax","start":3041.942,"end":3042.247},{"text":"avoidance","start":3042.247,"end":3042.679},{"text":"and","start":3042.743,"end":3042.887},{"text":"tax","start":3042.887,"end":3043.144},{"text":"evasion","start":3043.144,"end":3043.48},{"text":"constitute","start":3043.544,"end":3044.185},{"text":"components","start":3044.185,"end":3044.986},{"text":"of","start":3045.067,"end":3045.163},{"text":"the","start":3045.163,"end":3045.291},{"text":"overall","start":3045.371,"end":3045.74},{"text":"concept","start":3045.868,"end":3046.348},{"text":"of","start":3046.348,"end":3046.445},{"text":"tax-related","start":3046.445,"end":3047.134},{"text":"illicit","start":3047.134,"end":3047.438},{"text":"financial","start":3047.47,"end":3047.951},{"text":"flows.","start":3047.951,"end":3048.319}]},{"text":"That's one point for clarification.","start":3048.912,"end":3050.628,"topics":[],"words":[{"text":"That's","start":3048.912,"end":3049.217},{"text":"one","start":3049.217,"end":3049.393},{"text":"point","start":3049.393,"end":3049.698},{"text":"for","start":3049.698,"end":3049.858},{"text":"clarification.","start":3049.858,"end":3050.628}]},{"text":"Moreover, we would like to know what are the concrete hypotheticals that are covered under the concept of tax-related illicit financial flows.","start":3051.958,"end":3060.342,"topics":[{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Some statements addressed Article 7 and the need to clarify the relationship between tax-related illicit financial flows, tax avoidance, and tax evasion. Speakers asked for clearer concepts, examples, and safeguards so that cooperation obligations are precise and distinguish unlawful conduct from lawful arrangements."}],"words":[{"text":"Moreover,","start":3051.958,"end":3052.551},{"text":"we","start":3052.599,"end":3052.76},{"text":"would","start":3052.76,"end":3052.92},{"text":"like","start":3052.92,"end":3053.08},{"text":"to","start":3053.08,"end":3053.176},{"text":"know","start":3053.176,"end":3053.321},{"text":"what","start":3053.705,"end":3054.026},{"text":"are","start":3054.106,"end":3054.218},{"text":"the","start":3054.218,"end":3054.443},{"text":"concrete","start":3054.443,"end":3055.068},{"text":"hypotheticals","start":3055.148,"end":3056.094},{"text":"that","start":3056.27,"end":3056.591},{"text":"are","start":3056.671,"end":3056.831},{"text":"covered","start":3056.831,"end":3057.216},{"text":"under","start":3057.408,"end":3057.585},{"text":"the","start":3057.585,"end":3057.649},{"text":"concept","start":3057.649,"end":3058.146},{"text":"of","start":3058.146,"end":3058.274},{"text":"tax-related","start":3058.274,"end":3059.027},{"text":"illicit","start":3059.156,"end":3059.556},{"text":"financial","start":3059.556,"end":3059.941},{"text":"flows.","start":3059.973,"end":3060.342}]},{"text":"We think that having examples of what that covers would provide greater clarity to the scope of the obligation covered in this article.","start":3060.919,"end":3068.373,"topics":[{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Some statements addressed Article 7 and the need to clarify the relationship between tax-related illicit financial flows, tax avoidance, and tax evasion. Speakers asked for clearer concepts, examples, and safeguards so that cooperation obligations are precise and distinguish unlawful conduct from lawful arrangements."}],"words":[{"text":"We","start":3060.919,"end":3061.095},{"text":"think","start":3061.095,"end":3061.336},{"text":"that","start":3061.4,"end":3061.56},{"text":"having","start":3061.56,"end":3061.785},{"text":"examples","start":3061.961,"end":3062.666},{"text":"of","start":3063.163,"end":3063.307},{"text":"what","start":3063.323,"end":3063.5},{"text":"that","start":3063.5,"end":3063.724},{"text":"covers","start":3063.724,"end":3064.109},{"text":"would","start":3064.285,"end":3064.446},{"text":"provide","start":3064.462,"end":3064.83},{"text":"greater","start":3064.862,"end":3065.167},{"text":"clarity","start":3065.167,"end":3065.952},{"text":"to","start":3065.984,"end":3066.145},{"text":"the","start":3066.145,"end":3066.225},{"text":"scope","start":3066.225,"end":3066.706},{"text":"of","start":3066.706,"end":3066.786},{"text":"the","start":3066.786,"end":3066.866},{"text":"obligation","start":3066.866,"end":3067.299},{"text":"covered","start":3067.347,"end":3067.587},{"text":"in","start":3067.587,"end":3067.636},{"text":"this","start":3067.668,"end":3067.892},{"text":"article.","start":3067.892,"end":3068.373}]},{"text":"Lastly, we note that the current wording establishes a general duty of cooperation, and in that regard, we would like to have greater clarification about how that obligation would be fleshed out, and what is specifically expected of state parties in complying with that provision.","start":3069.271,"end":3085.569,"topics":[{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Some statements addressed Article 7 and the need to clarify the relationship between tax-related illicit financial flows, tax avoidance, and tax evasion. 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coming to the article itself, which deals with harmful tax practices, which is an important issue that needs to be dealt with.","start":3169.539,"end":3176.584,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. 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Suggested indicators included ring-fencing, lack of transparency, insufficient economic substance, profit shifting, and erosion of other countries’ tax bases."}],"words":[{"text":"Now,","start":3282.19,"end":3282.238},{"text":"the","start":3282.61,"end":3282.771},{"text":"objective","start":3282.852,"end":3283.24},{"text":"we","start":3283.256,"end":3283.288},{"text":"speak","start":3283.288,"end":3283.595},{"text":"about,","start":3283.595,"end":3283.886},{"text":"identification","start":3283.983,"end":3284.839},{"text":"of","start":3284.888,"end":3285.179},{"text":"harmful","start":3285.373,"end":3285.857},{"text":"tax","start":3285.857,"end":3286.1},{"text":"practices.","start":3286.1,"end":3286.552}]},{"text":"So how do we identify harmful tax practices?","start":3286.682,"end":3289.865,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. Suggested indicators included ring-fencing, lack of transparency, insufficient economic substance, profit shifting, and erosion of other countries’ tax bases."}],"words":[{"text":"So","start":3286.682,"end":3286.924},{"text":"how","start":3287.312,"end":3287.586},{"text":"do","start":3287.716,"end":3287.861},{"text":"we","start":3287.861,"end":3287.974},{"text":"identify","start":3288.023,"end":3288.637},{"text":"harmful","start":3288.831,"end":3289.17},{"text":"tax","start":3289.17,"end":3289.396},{"text":"practices?","start":3289.396,"end":3289.865}]},{"text":"It brings us, it leads us to another question is what are harmful tax practices?","start":3291.062,"end":3295.628,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. 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Suggested indicators included ring-fencing, lack of transparency, insufficient economic substance, profit shifting, and erosion of other countries’ tax bases."}],"words":[{"text":"And","start":3575.442,"end":3575.667},{"text":"we","start":3575.859,"end":3576.036},{"text":"note","start":3576.036,"end":3576.341},{"text":"that","start":3576.341,"end":3576.501},{"text":"Defining","start":3576.55,"end":3576.953},{"text":"the","start":3576.986,"end":3577.131},{"text":"term","start":3577.131,"end":3577.357},{"text":"harmful","start":3577.81,"end":3578.262},{"text":"tax","start":3578.262,"end":3578.456},{"text":"practices","start":3578.521,"end":3579.054},{"text":"is","start":3579.345,"end":3579.458},{"text":"a","start":3579.49,"end":3579.506},{"text":"difficult","start":3579.571,"end":3580.039},{"text":"exercise","start":3580.039,"end":3580.589},{"text":"and","start":3580.766,"end":3581.106},{"text":"will","start":3581.429,"end":3581.558},{"text":"often","start":3581.655,"end":3581.962},{"text":"depend","start":3582.14,"end":3582.56},{"text":"on","start":3582.56,"end":3582.657},{"text":"the","start":3582.705,"end":3582.77},{"text":"facts","start":3582.786,"end":3583.045},{"text":"and","start":3583.045,"end":3583.158},{"text":"circumstances","start":3583.158,"end":3583.982},{"text":"of","start":3584.095,"end":3584.24},{"text":"any","start":3584.24,"end":3584.386},{"text":"practice","start":3584.418,"end":3585.145},{"text":"under","start":3585.145,"end":3585.534},{"text":"scrutiny.","start":3585.728,"end":3586.326}]},{"text":"It also touches upon issues of tax sovereignty and differences in tax systems that could rely on valid policy choices.","start":3587.103,"end":3594.737,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty and Legitimate Tax Incentives","description":"A recurring issue was how to address harmful tax practices without undermining states’ sovereign right to design their own tax systems and development policies. 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please.","start":3872.667,"end":3873.206,"topics":[],"words":[{"text":"Kenya,","start":3872.667,"end":3872.912},{"text":"please.","start":3872.928,"end":3873.206}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":16,"start":3876.65,"pageUrl":"/en/asset/k11/k115qyhs27?t=3877","paragraphs":[{"sentences":[{"text":"Thank you, co-lead.","start":3876.65,"end":3877.335,"topics":[],"words":[{"text":"Thank","start":3876.65,"end":3876.846},{"text":"you,","start":3876.846,"end":3876.927},{"text":"co-lead.","start":3876.976,"end":3877.335}]},{"text":"I'll start by speaking on behalf of the 54 member states of the African Group in relation to the proposal to have informal discussions around Article 5 of the Framework 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share the view that this is important for member states to discuss their various positions and drafting proposals during these 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Africa Group welcomes and encourages such discussions with the aim of fulfilling the mandate given to this committee, and we are already undertaking such 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the same time, we are concerned that we have less than one year to finalize on these negotiations, and a majority of the articles of the Framework Convention are yet to be discussed or presented, even for the first time, during these plenary 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is more to the Framework Convention than the commitments, and we have to prioritize discussing these other 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member states have different delegates for each of the workstreams, meaning that there are many Workstream 1 delegates that would actually be leaving by the end of this 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holding any such discussions next week would infringe on the ability of member states being able to effectively contribute to such 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the articles yet to be discussed.","start":3996.533,"end":3998.236,"topics":[],"words":[{"text":"And","start":3996.533,"end":3996.613},{"text":"the","start":3996.613,"end":3996.694},{"text":"articles","start":3996.758,"end":3997.224},{"text":"yet","start":3997.336,"end":3997.577},{"text":"to","start":3997.577,"end":3997.722},{"text":"be","start":3997.722,"end":3997.818},{"text":"discussed.","start":3997.818,"end":3998.236}]},{"text":"I'll now speak in my national capacity around— in relation to Article 8 on harmful tax practices.","start":3998.396,"end":4006.459,"topics":[],"words":[{"text":"I'll","start":3998.396,"end":4000.147},{"text":"now","start":4000.147,"end":4000.227},{"text":"speak","start":4000.292,"end":4000.789},{"text":"in","start":4001.191,"end":4001.271},{"text":"my","start":4001.271,"end":4001.352},{"text":"national","start":4001.368,"end":4001.785},{"text":"capacity","start":4001.817,"end":4002.364},{"text":"around—","start":4002.476,"end":4003.006},{"text":"in","start":4003.456,"end":4003.504},{"text":"relation","start":4003.584,"end":4003.857},{"text":"to","start":4003.857,"end":4004.002},{"text":"Article","start":4004.066,"end":4004.516},{"text":"8","start":4004.548,"end":4004.66},{"text":"on","start":4005.206,"end":4005.255},{"text":"harmful","start":4005.351,"end":4005.769},{"text":"tax","start":4005.769,"end":4005.961},{"text":"practices.","start":4005.993,"end":4006.459}]},{"text":"We align with the submission made by Zambia on behalf of the Africa Group.","start":4007.455,"end":4011.213,"topics":[],"words":[{"text":"We","start":4007.455,"end":4007.535},{"text":"align","start":4007.6,"end":4007.873},{"text":"with","start":4007.921,"end":4008.001},{"text":"the","start":4008.001,"end":4008.049},{"text":"submission","start":4008.081,"end":4008.467},{"text":"made","start":4008.563,"end":4008.74},{"text":"by","start":4008.74,"end":4008.901},{"text":"Zambia","start":4008.901,"end":4009.527},{"text":"on","start":4009.607,"end":4009.688},{"text":"behalf","start":4009.704,"end":4009.977},{"text":"of","start":4010.169,"end":4010.394},{"text":"the","start":4010.426,"end":4010.507},{"text":"Africa","start":4010.587,"end":4010.844},{"text":"Group.","start":4010.908,"end":4011.213}]},{"text":"Once again, we note the watering down of the draft language in relation to the draft that we had previously in March, and we call for the adoption of more action-oriented terms which will ensure implementation of this 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Thank you, Colleague.","start":4547.052,"end":4548.48,"topics":[],"words":[{"text":"Please.","start":4547.052,"end":4547.263},{"text":"Thank","start":4547.458,"end":4547.62},{"text":"you,","start":4547.62,"end":4547.685},{"text":"Colleague.","start":4547.701,"end":4548.48}]},{"text":"Somehow we borrowed this expression from previous work, and maybe regrettably, maybe we should have used a different expression, but that's a bit too late.","start":4551.36,"end":4563.438,"topics":[],"words":[{"text":"Somehow","start":4551.36,"end":4551.553},{"text":"we","start":4551.876,"end":4552.118},{"text":"borrowed","start":4552.36,"end":4552.747},{"text":"this","start":4552.747,"end":4552.925},{"text":"expression","start":4552.925,"end":4553.554},{"text":"from","start":4554.28,"end":4554.458},{"text":"previous","start":4554.538,"end":4555.41},{"text":"work,","start":4555.49,"end":4555.894},{"text":"and","start":4556.136,"end":4556.216},{"text":"maybe","start":4558.314,"end":4558.637},{"text":"regrettably,","start":4558.637,"end":4559.266},{"text":"maybe","start":4559.637,"end":4560.75},{"text":"we","start":4560.75,"end":4560.88},{"text":"should","start":4560.88,"end":4560.993},{"text":"have","start":4560.993,"end":4561.171},{"text":"used","start":4561.22,"end":4561.479},{"text":"a","start":4561.479,"end":4561.543},{"text":"different","start":4561.543,"end":4561.722},{"text":"expression,","start":4561.722,"end":4562.191},{"text":"but","start":4562.207,"end":4562.531},{"text":"that's","start":4562.693,"end":4562.936},{"text":"a","start":4562.936,"end":4562.952},{"text":"bit","start":4563.001,"end":4563.098},{"text":"too","start":4563.098,"end":4563.227},{"text":"late.","start":4563.26,"end":4563.438}]},{"text":"I see this article as something in between a principle and a a commitment to cooperate in one specific sub-issue area in international taxation.","start":4564.296,"end":4576.273,"topics":[{"key":"implementation-ambition","label":"Strength of Commitments and Implementation","description":"Several delegations argued that the draft language on harmful tax practices should be more action-oriented and binding, moving beyond merely exploring measures. They called for stronger commitments to develop, enhance, implement, or even eliminate harmful practices rather than simply deter them."}],"words":[{"text":"I","start":4564.296,"end":4564.361},{"text":"see","start":4564.393,"end":4564.717},{"text":"this","start":4564.717,"end":4564.96},{"text":"article","start":4564.96,"end":4565.478},{"text":"as","start":4567.065,"end":4567.114},{"text":"something","start":4567.146,"end":4567.518},{"text":"in","start":4567.551,"end":4567.632},{"text":"between","start":4567.632,"end":4568.004},{"text":"a","start":4568.117,"end":4568.134},{"text":"principle","start":4568.279,"end":4568.83},{"text":"and","start":4568.911,"end":4568.976},{"text":"a","start":4569.073,"end":4569.089},{"text":"a","start":4570.067,"end":4570.099},{"text":"commitment","start":4570.148,"end":4570.792},{"text":"to","start":4571.582,"end":4571.663},{"text":"cooperate","start":4571.905,"end":4572.485},{"text":"in","start":4572.485,"end":4572.63},{"text":"one","start":4572.63,"end":4572.694},{"text":"specific","start":4572.791,"end":4573.371},{"text":"sub-issue","start":4573.371,"end":4574.129},{"text":"area","start":4574.339,"end":4574.725},{"text":"in","start":4575.306,"end":4575.386},{"text":"international","start":4575.386,"end":4575.789},{"text":"taxation.","start":4575.789,"end":4576.273}]},{"text":"I would disagree with my colleagues that believe that we should define here.","start":4579.068,"end":4583.021,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. 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are so many options how to proceed in the future in this area.","start":4663.856,"end":4667.309,"topics":[],"words":[{"text":"There","start":4663.856,"end":4663.952},{"text":"are","start":4663.952,"end":4664.033},{"text":"so","start":4664.033,"end":4664.193},{"text":"many","start":4664.193,"end":4664.466},{"text":"options","start":4664.482,"end":4664.884},{"text":"how","start":4664.884,"end":4664.98},{"text":"to","start":4665.06,"end":4665.285},{"text":"proceed","start":4665.847,"end":4666.185},{"text":"in","start":4666.185,"end":4666.265},{"text":"the","start":4666.265,"end":4666.345},{"text":"future","start":4666.345,"end":4666.666},{"text":"in","start":4666.666,"end":4666.763},{"text":"this","start":4666.763,"end":4666.988},{"text":"area.","start":4666.988,"end":4667.309}]},{"text":"In relation to the wording, I also have some— I also find a a bit strange to have the reference to regional level because internationally— regional in this context, I think it means 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I think I have said that before.","start":4680.568,"end":4681.633,"topics":[],"words":[{"text":"And","start":4680.568,"end":4680.648},{"text":"I","start":4680.648,"end":4680.681},{"text":"think","start":4680.729,"end":4680.906},{"text":"I","start":4680.906,"end":4680.954},{"text":"have","start":4680.954,"end":4681.115},{"text":"said","start":4681.115,"end":4681.26},{"text":"that","start":4681.26,"end":4681.373},{"text":"before.","start":4681.373,"end":4681.633}]},{"text":"So it's international and international at regional 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still have the 6th session to be coming through, and therefore it is our view that we stick to this session, notwithstanding the importance of having the informal 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on the issue of work done in other forums, concurring on the submission made by India.","start":5172.934,"end":5179.768,"topics":[{"key":"existing-frameworks","label":"Relationship with Existing International Frameworks","description":"Many speakers debated how Article 8 should relate to work already done in forums such as the OECD, BEPS processes, and the Forum on Harmful Tax Practices. 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President.","start":5254.057,"end":5255.089,"topics":[],"words":[{"text":"Thank","start":5254.057,"end":5254.315},{"text":"you,","start":5254.315,"end":5254.395},{"text":"Mr.","start":5254.412,"end":5254.637},{"text":"President.","start":5254.702,"end":5255.089}]}]},{"sentences":[{"text":"Thank you, Chairman.","start":5255.991,"end":5257.7,"topics":[],"words":[{"text":"Thank","start":5255.991,"end":5256.265},{"text":"you,","start":5256.265,"end":5256.475},{"text":"Chairman.","start":5257.362,"end":5257.7}]},{"text":"First of all, we want to echo the statement by Zambia yesterday on behalf of the African Group and also the interventions of Zambia and Kenya this 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far as Article 8, this is a very important article.","start":5274,"end":5280.068,"topics":[],"words":[{"text":"As","start":5274,"end":5274.048},{"text":"far","start":5274.113,"end":5274.308},{"text":"as","start":5274.585,"end":5274.731},{"text":"Article","start":5275.154,"end":5275.658},{"text":"8,","start":5275.723,"end":5275.983},{"text":"this","start":5278.534,"end":5278.6},{"text":"is","start":5278.6,"end":5278.666},{"text":"a","start":5278.765,"end":5278.782},{"text":"very","start":5278.848,"end":5278.996},{"text":"important","start":5279.21,"end":5279.672},{"text":"article.","start":5279.672,"end":5280.068}]},{"text":"We all agree on that.","start":5280.117,"end":5281.024,"topics":[],"words":[{"text":"We","start":5280.117,"end":5280.348},{"text":"all","start":5280.348,"end":5280.447},{"text":"agree","start":5280.447,"end":5280.76},{"text":"on","start":5280.76,"end":5280.81},{"text":"that.","start":5280.909,"end":5281.024}]},{"text":"Harmful tax practices are harmful for everyone, so it's in our common interest to join our efforts to combat them.","start":5282.197,"end":5290.118,"topics":[{"key":"implementation-ambition","label":"Strength of Commitments and Implementation","description":"Several delegations argued that the draft language on harmful tax practices should be more action-oriented and binding, moving beyond merely exploring measures. They called for stronger commitments to develop, enhance, implement, or even eliminate harmful practices rather than simply deter them."}],"words":[{"text":"Harmful","start":5282.197,"end":5282.696},{"text":"tax","start":5282.696,"end":5283.018},{"text":"practices","start":5283.018,"end":5283.727},{"text":"are","start":5283.727,"end":5283.807},{"text":"harmful","start":5283.807,"end":5284.226},{"text":"for","start":5284.226,"end":5284.451},{"text":"everyone,","start":5284.612,"end":5284.982},{"text":"so","start":5285.031,"end":5285.24},{"text":"it's","start":5285.288,"end":5285.449},{"text":"in","start":5285.514,"end":5285.61},{"text":"our","start":5285.61,"end":5285.836},{"text":"common","start":5286.48,"end":5286.786},{"text":"interest","start":5286.786,"end":5287.349},{"text":"to","start":5287.349,"end":5287.623},{"text":"join","start":5288.75,"end":5288.943},{"text":"our","start":5288.975,"end":5289.168},{"text":"efforts","start":5289.201,"end":5289.458},{"text":"to","start":5289.458,"end":5289.587},{"text":"combat","start":5289.603,"end":5290.006},{"text":"them.","start":5290.006,"end":5290.118}]},{"text":"However, we were in favor of a more commitment, more binding language in this article.","start":5290.183,"end":5298.886,"topics":[{"key":"implementation-ambition","label":"Strength of Commitments and Implementation","description":"Several delegations argued that the draft language on harmful tax practices should be more action-oriented and binding, moving beyond merely exploring measures. 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further align with the position highlighted yesterday by Zambia on behalf of the Africa Group and this morning emphasized and elaborated more by Mauritius, Kenya, Nigeria, Zambia in its country capacity, and Algeria.","start":5572.241,"end":5586.839,"topics":[],"words":[{"text":"We","start":5572.241,"end":5572.321},{"text":"further","start":5572.321,"end":5572.69},{"text":"align","start":5572.706,"end":5573.092},{"text":"with","start":5573.124,"end":5573.204},{"text":"the","start":5573.204,"end":5573.365},{"text":"position","start":5573.365,"end":5573.863},{"text":"highlighted","start":5573.911,"end":5574.65},{"text":"yesterday","start":5574.65,"end":5575.276},{"text":"by","start":5575.292,"end":5575.469},{"text":"Zambia","start":5575.469,"end":5576.112},{"text":"on","start":5576.176,"end":5576.224},{"text":"behalf","start":5576.336,"end":5576.674},{"text":"of","start":5576.674,"end":5576.786},{"text":"the","start":5576.818,"end":5576.963},{"text":"Africa","start":5576.963,"end":5577.38},{"text":"Group","start":5577.38,"end":5577.798},{"text":"and","start":5577.942,"end":5578.006},{"text":"this","start":5578.086,"end":5578.215},{"text":"morning","start":5578.327,"end":5578.712},{"text":"emphasized","start":5578.904,"end":5579.561},{"text":"and","start":5579.561,"end":5579.705},{"text":"elaborated","start":5579.705,"end":5580.395},{"text":"more","start":5580.491,"end":5580.763},{"text":"by","start":5580.812,"end":5581.004},{"text":"Mauritius,","start":5581.004,"end":5581.725},{"text":"Kenya,","start":5582.19,"end":5582.671},{"text":"Nigeria,","start":5582.815,"end":5583.489},{"text":"Zambia","start":5583.649,"end":5584.082},{"text":"in","start":5584.098,"end":5584.274},{"text":"its","start":5584.274,"end":5584.499},{"text":"country","start":5584.499,"end":5584.755},{"text":"capacity,","start":5584.755,"end":5585.396},{"text":"and","start":5586.022,"end":5586.134},{"text":"Algeria.","start":5586.262,"end":5586.839}]},{"text":"We wish to support these positions on Article 8 as we agree for the need for this article to address harmful tax practices to be a strong article.","start":5587.561,"end":5597.067,"topics":[{"key":"implementation-ambition","label":"Strength of Commitments and Implementation","description":"Several delegations argued that the draft language on harmful tax practices should be more action-oriented and binding, moving beyond merely exploring measures. 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reemphasize the proposal to remove the wording at the beginning that states at international and regional 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please.","start":5610.87,"end":5611.502,"topics":[],"words":[{"text":"Oxfam,","start":5610.87,"end":5611.162},{"text":"please.","start":5611.21,"end":5611.502}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":42,"start":5614.616,"pageUrl":"/en/asset/k11/k115qyhs27?t=5615","paragraphs":[{"sentences":[{"text":"Thank you, Colleague.","start":5614.616,"end":5615.33,"topics":[],"words":[{"text":"Thank","start":5614.616,"end":5614.843},{"text":"you,","start":5614.843,"end":5614.924},{"text":"Colleague.","start":5614.94,"end":5615.33}]},{"text":"My name is Amy Lingolo, and I deliver this intervention on behalf of Oxfam, the Africa Civil Society Working Group on the UN Tax Convention, and the wider civil society group coordinated by the Global Alliance for Tax Justice.","start":5616.141,"end":5629.094,"topics":[],"words":[{"text":"My","start":5616.141,"end":5616.238},{"text":"name","start":5616.254,"end":5616.432},{"text":"is","start":5616.465,"end":5616.562},{"text":"Amy","start":5616.627,"end":5616.789},{"text":"Lingolo,","start":5616.789,"end":5617.227},{"text":"and","start":5617.6,"end":5617.696},{"text":"I","start":5617.696,"end":5617.793},{"text":"deliver","start":5617.793,"end":5618.245},{"text":"this","start":5618.261,"end":5618.39},{"text":"intervention","start":5618.6,"end":5619.197},{"text":"on","start":5619.245,"end":5619.294},{"text":"behalf","start":5619.326,"end":5619.649},{"text":"of","start":5619.665,"end":5619.874},{"text":"Oxfam,","start":5619.874,"end":5620.262},{"text":"the","start":5620.939,"end":5621.02},{"text":"Africa","start":5621.085,"end":5621.423},{"text":"Civil","start":5621.423,"end":5621.698},{"text":"Society","start":5621.73,"end":5622.166},{"text":"Working","start":5622.23,"end":5622.521},{"text":"Group","start":5622.553,"end":5622.811},{"text":"on","start":5622.859,"end":5622.908},{"text":"the","start":5622.94,"end":5623.005},{"text":"UN","start":5623.037,"end":5623.279},{"text":"Tax","start":5623.279,"end":5623.521},{"text":"Convention,","start":5623.521,"end":5624.037},{"text":"and","start":5624.247,"end":5624.311},{"text":"the","start":5624.473,"end":5624.57},{"text":"wider","start":5624.57,"end":5624.828},{"text":"civil","start":5624.828,"end":5625.15},{"text":"society","start":5625.15,"end":5625.667},{"text":"group","start":5625.86,"end":5626.118},{"text":"coordinated","start":5626.167,"end":5626.78},{"text":"by","start":5626.893,"end":5627.07},{"text":"the","start":5627.07,"end":5627.151},{"text":"Global","start":5627.2,"end":5627.51},{"text":"Alliance","start":5627.967,"end":5628.441},{"text":"for","start":5628.441,"end":5628.523},{"text":"Tax","start":5628.539,"end":5628.866},{"text":"Justice.","start":5628.866,"end":5629.094}]},{"text":"We welcome the inclusion in paragraph 1 of cooperation to develop common principles and standards to identify and deter harmful tax practices.","start":5630.175,"end":5639.054,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. Suggested indicators included ring-fencing, lack of transparency, insufficient economic substance, profit shifting, and erosion of other countries’ tax bases."},{"key":"existing-frameworks","label":"Relationship with Existing International Frameworks","description":"Many speakers debated how Article 8 should relate to work already done in forums such as the OECD, BEPS processes, and the Forum on Harmful Tax Practices. A central question was whether the convention should complement existing standards, avoid duplication, or create a more inclusive framework where current arrangements are seen as insufficient."}],"words":[{"text":"We","start":5630.175,"end":5630.352},{"text":"welcome","start":5630.416,"end":5630.753},{"text":"the","start":5630.801,"end":5630.881},{"text":"inclusion","start":5630.881,"end":5631.331},{"text":"in","start":5631.379,"end":5631.427},{"text":"paragraph","start":5631.54,"end":5632.021},{"text":"1","start":5632.086,"end":5632.23},{"text":"of","start":5632.583,"end":5632.712},{"text":"cooperation","start":5632.728,"end":5633.306},{"text":"to","start":5633.306,"end":5633.402},{"text":"develop","start":5633.402,"end":5633.852},{"text":"common","start":5633.868,"end":5634.253},{"text":"principles","start":5634.253,"end":5634.863},{"text":"and","start":5634.976,"end":5635.072},{"text":"standards","start":5635.072,"end":5635.554},{"text":"to","start":5635.618,"end":5635.73},{"text":"identify","start":5635.795,"end":5636.549},{"text":"and","start":5637.224,"end":5637.4},{"text":"deter","start":5637.4,"end":5637.802},{"text":"harmful","start":5637.802,"end":5638.171},{"text":"tax","start":5638.203,"end":5638.524},{"text":"practices.","start":5638.524,"end":5639.054}]},{"text":"We are, however, concerned about the reference to regional, as regional approaches vary and the standards of one region may be discriminatory against other states from different regions.","start":5639.969,"end":5650.293,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty and Legitimate Tax Incentives","description":"A recurring issue was how to address harmful tax practices without undermining states’ sovereign right to design their own tax systems and development policies. Speakers stressed the need to distinguish genuinely harmful regimes from legitimate, transparent, substance-based tax incentives used to support investment, employment, or development goals."}],"words":[{"text":"We","start":5639.969,"end":5640.098},{"text":"are,","start":5640.114,"end":5640.146},{"text":"however,","start":5640.194,"end":5640.547},{"text":"concerned","start":5640.611,"end":5641.077},{"text":"about","start":5641.077,"end":5641.334},{"text":"the","start":5641.334,"end":5641.398},{"text":"reference","start":5641.398,"end":5641.88},{"text":"to","start":5641.88,"end":5641.992},{"text":"regional,","start":5642.056,"end":5642.586},{"text":"as","start":5642.924,"end":5642.988},{"text":"regional","start":5643.02,"end":5643.389},{"text":"approaches","start":5643.485,"end":5643.951},{"text":"vary","start":5644.128,"end":5644.352},{"text":"and","start":5644.545,"end":5644.609},{"text":"the","start":5644.625,"end":5644.722},{"text":"standards","start":5644.722,"end":5645.203},{"text":"of","start":5645.203,"end":5645.284},{"text":"one","start":5645.428,"end":5645.557},{"text":"region","start":5645.653,"end":5646.038},{"text":"may","start":5646.632,"end":5646.729},{"text":"be","start":5646.873,"end":5647.034},{"text":"discriminatory","start":5647.034,"end":5647.805},{"text":"against","start":5647.981,"end":5648.447},{"text":"other","start":5648.543,"end":5648.736},{"text":"states","start":5648.736,"end":5649.153},{"text":"from","start":5649.217,"end":5649.362},{"text":"different","start":5649.426,"end":5649.828},{"text":"regions.","start":5649.828,"end":5650.293}]},{"text":"International approaches to tackling harmful tax practices are needed needed to avoid distortions between various approaches and definitions of harmful tax practices.","start":5651.369,"end":5661.121,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. Suggested indicators included ring-fencing, lack of transparency, insufficient economic substance, profit shifting, and erosion of other countries’ tax bases."},{"key":"existing-frameworks","label":"Relationship with Existing International Frameworks","description":"Many speakers debated how Article 8 should relate to work already done in forums such as the OECD, BEPS processes, and the Forum on Harmful Tax Practices. A central question was whether the convention should complement existing standards, avoid duplication, or create a more inclusive framework where current arrangements are seen as insufficient."}],"words":[{"text":"International","start":5651.369,"end":5651.883},{"text":"approaches","start":5651.931,"end":5652.381},{"text":"to","start":5652.413,"end":5652.637},{"text":"tackling","start":5652.637,"end":5653.023},{"text":"harmful","start":5653.119,"end":5653.488},{"text":"tax","start":5653.537,"end":5654.018},{"text":"practices","start":5654.018,"end":5654.548},{"text":"are","start":5654.741,"end":5654.821},{"text":"needed","start":5654.821,"end":5655.142},{"text":"needed","start":5654.95,"end":5655.302},{"text":"to","start":5655.302,"end":5655.43},{"text":"avoid","start":5655.527,"end":5655.927},{"text":"distortions","start":5655.927,"end":5656.633},{"text":"between","start":5657.145,"end":5657.514},{"text":"various","start":5657.546,"end":5657.947},{"text":"approaches","start":5657.947,"end":5658.396},{"text":"and","start":5658.428,"end":5658.588},{"text":"definitions","start":5658.588,"end":5659.357},{"text":"of","start":5659.614,"end":5659.774},{"text":"harmful","start":5659.774,"end":5660.143},{"text":"tax","start":5660.191,"end":5660.512},{"text":"practices.","start":5660.512,"end":5661.121}]},{"text":"For this reason, we call for its deletion.","start":5661.714,"end":5663.99,"topics":[],"words":[{"text":"For","start":5661.714,"end":5661.858},{"text":"this","start":5661.938,"end":5662.195},{"text":"reason,","start":5662.195,"end":5662.547},{"text":"we","start":5662.82,"end":5662.916},{"text":"call","start":5662.916,"end":5663.108},{"text":"for","start":5663.22,"end":5663.381},{"text":"its","start":5663.381,"end":5663.557},{"text":"deletion.","start":5663.557,"end":5663.99}]},{"text":"Additionally, we are concerned about the lower level of ambition in this draft.","start":5665.481,"end":5669.424,"topics":[{"key":"implementation-ambition","label":"Strength of Commitments and Implementation","description":"Several delegations argued that the draft language on harmful tax practices should be more action-oriented and binding, moving beyond merely exploring measures. They called for stronger commitments to develop, enhance, implement, or even eliminate harmful practices rather than simply deter them."}],"words":[{"text":"Additionally,","start":5665.481,"end":5666.09},{"text":"we","start":5666.202,"end":5666.282},{"text":"are","start":5666.362,"end":5666.442},{"text":"concerned","start":5666.442,"end":5666.859},{"text":"about","start":5666.859,"end":5667.1},{"text":"the","start":5667.1,"end":5667.18},{"text":"lower","start":5667.244,"end":5667.548},{"text":"level","start":5667.548,"end":5667.885},{"text":"of","start":5667.885,"end":5667.981},{"text":"ambition","start":5667.981,"end":5668.494},{"text":"in","start":5668.59,"end":5668.638},{"text":"this","start":5668.686,"end":5668.815},{"text":"draft.","start":5668.991,"end":5669.424}]},{"text":"The article remains with fewer operational commitments, thus reducing its effectiveness in addressing harmful tax practices.","start":5670.049,"end":5678.031,"topics":[{"key":"implementation-ambition","label":"Strength of Commitments and Implementation","description":"Several delegations argued that the draft language on harmful tax practices should be more action-oriented and binding, moving beyond merely exploring measures. They called for stronger commitments to develop, enhance, implement, or even eliminate harmful practices rather than simply deter them."}],"words":[{"text":"The","start":5670.049,"end":5670.193},{"text":"article","start":5670.273,"end":5670.722},{"text":"remains","start":5671.075,"end":5671.475},{"text":"with","start":5671.475,"end":5671.7},{"text":"fewer","start":5671.716,"end":5672.117},{"text":"operational","start":5672.197,"end":5672.838},{"text":"commitments,","start":5672.854,"end":5673.575},{"text":"thus","start":5673.655,"end":5674.008},{"text":"reducing","start":5674.04,"end":5674.505},{"text":"its","start":5674.553,"end":5674.713},{"text":"effectiveness","start":5674.713,"end":5675.387},{"text":"in","start":5675.643,"end":5675.691},{"text":"addressing","start":5675.739,"end":5676.188},{"text":"harmful","start":5676.765,"end":5677.134},{"text":"tax","start":5677.182,"end":5677.502},{"text":"practices.","start":5677.502,"end":5678.031}]},{"text":"In particular, paragraph 2 has moved away from commitments to to develop, enhance, and implement effective tools, and instead calls on State Parties to merely explore appropriate measures and tools.","start":5679.105,"end":5691.304,"topics":[{"key":"implementation-ambition","label":"Strength of Commitments and Implementation","description":"Several delegations argued that the draft language on harmful tax practices should be more action-oriented and binding, moving beyond merely exploring measures. They called for stronger commitments to develop, enhance, implement, or even eliminate harmful practices rather than simply deter them."}],"words":[{"text":"In","start":5679.105,"end":5679.185},{"text":"particular,","start":5679.185,"end":5679.907},{"text":"paragraph","start":5680.307,"end":5680.772},{"text":"2","start":5680.788,"end":5680.901},{"text":"has","start":5681.013,"end":5681.157},{"text":"moved","start":5681.253,"end":5681.494},{"text":"away","start":5681.494,"end":5681.702},{"text":"from","start":5681.75,"end":5681.91},{"text":"commitments","start":5681.975,"end":5682.471},{"text":"to","start":5682.471,"end":5682.664},{"text":"to","start":5682.52,"end":5682.568},{"text":"develop,","start":5682.632,"end":5683.193},{"text":"enhance,","start":5683.337,"end":5683.818},{"text":"and","start":5683.914,"end":5683.978},{"text":"implement","start":5684.139,"end":5684.86},{"text":"effective","start":5684.892,"end":5685.373},{"text":"tools,","start":5685.437,"end":5685.806},{"text":"and","start":5686.543,"end":5686.623},{"text":"instead","start":5686.639,"end":5687.072},{"text":"calls","start":5687.184,"end":5687.441},{"text":"on","start":5687.457,"end":5687.521},{"text":"State","start":5687.521,"end":5687.825},{"text":"Parties","start":5687.825,"end":5688.13},{"text":"to","start":5688.226,"end":5688.338},{"text":"merely","start":5688.338,"end":5688.851},{"text":"explore","start":5688.883,"end":5689.476},{"text":"appropriate","start":5689.765,"end":5690.406},{"text":"measures","start":5690.406,"end":5690.695},{"text":"and","start":5690.807,"end":5690.871},{"text":"tools.","start":5690.951,"end":5691.304}]},{"text":"We also note an inconsistency between these 2 paragraphs.","start":5692.41,"end":5695.904,"topics":[],"words":[{"text":"We","start":5692.41,"end":5692.554},{"text":"also","start":5692.634,"end":5692.827},{"text":"note","start":5692.875,"end":5693.195},{"text":"an","start":5693.276,"end":5693.34},{"text":"inconsistency","start":5693.516,"end":5694.462},{"text":"between","start":5694.494,"end":5694.782},{"text":"these","start":5694.814,"end":5695.023},{"text":"2","start":5695.119,"end":5695.215},{"text":"paragraphs.","start":5695.215,"end":5695.904}]},{"text":"While paragraph 1 commits to State Parties to develop common principles and standards, paragraph 2 adopts a less ambitious approach.","start":5697.059,"end":5705.763,"topics":[{"key":"implementation-ambition","label":"Strength of Commitments and Implementation","description":"Several delegations argued that the draft language on harmful tax practices should be more action-oriented and binding, moving beyond merely exploring measures. They called for stronger commitments to develop, enhance, implement, or even eliminate harmful practices rather than simply deter them."}],"words":[{"text":"While","start":5697.059,"end":5697.235},{"text":"paragraph","start":5697.299,"end":5697.78},{"text":"1","start":5697.844,"end":5697.988},{"text":"commits","start":5698.101,"end":5698.501},{"text":"to","start":5698.501,"end":5698.646},{"text":"State","start":5698.646,"end":5698.966},{"text":"Parties","start":5698.966,"end":5699.431},{"text":"to","start":5699.8,"end":5699.912},{"text":"develop","start":5700.008,"end":5700.521},{"text":"common","start":5700.906,"end":5701.194},{"text":"principles","start":5701.226,"end":5701.755},{"text":"and","start":5701.771,"end":5701.868},{"text":"standards,","start":5701.868,"end":5702.397},{"text":"paragraph","start":5703.07,"end":5703.422},{"text":"2","start":5703.551,"end":5703.663},{"text":"adopts","start":5703.791,"end":5704.256},{"text":"a","start":5704.256,"end":5704.416},{"text":"less","start":5704.432,"end":5704.705},{"text":"ambitious","start":5704.833,"end":5705.282},{"text":"approach.","start":5705.394,"end":5705.763}]},{"text":"We encourage the strengthening of paragraph so that it complements rather than weakens the commitment established in paragraph 1.","start":5707.061,"end":5714.558,"topics":[{"key":"existing-frameworks","label":"Relationship with Existing International Frameworks","description":"Many speakers debated how Article 8 should relate to work already done in forums such as the OECD, BEPS processes, and the Forum on Harmful Tax Practices. A central question was whether the convention should complement existing standards, avoid duplication, or create a more inclusive framework where current arrangements are seen as insufficient."},{"key":"implementation-ambition","label":"Strength of Commitments and Implementation","description":"Several delegations argued that the draft language on harmful tax practices should be more action-oriented and binding, moving beyond merely exploring measures. They called for stronger commitments to develop, enhance, implement, or even eliminate harmful practices rather than simply deter them."}],"words":[{"text":"We","start":5707.061,"end":5707.173},{"text":"encourage","start":5707.318,"end":5707.767},{"text":"the","start":5707.863,"end":5707.943},{"text":"strengthening","start":5707.943,"end":5708.568},{"text":"of","start":5708.68,"end":5708.776},{"text":"paragraph","start":5708.841,"end":5709.305},{"text":"so","start":5709.659,"end":5709.819},{"text":"that","start":5709.819,"end":5710.028},{"text":"it","start":5710.028,"end":5710.076},{"text":"complements","start":5710.189,"end":5710.944},{"text":"rather","start":5711.249,"end":5711.57},{"text":"than","start":5711.57,"end":5711.699},{"text":"weakens","start":5711.811,"end":5712.261},{"text":"the","start":5712.534,"end":5712.614},{"text":"commitment","start":5712.614,"end":5713.176},{"text":"established","start":5713.176,"end":5713.739},{"text":"in","start":5713.739,"end":5713.787},{"text":"paragraph","start":5713.883,"end":5714.301},{"text":"1.","start":5714.381,"end":5714.558}]},{"text":"Transparency remains fundamental to tackling harmful tax practices.","start":5715.907,"end":5719.65,"topics":[{"key":"transparency-monitoring","label":"Transparency and Monitoring Mechanisms","description":"Delegates discussed how harmful tax practices should be monitored and by whom, including possible roles for the Conference of the Parties, peer review, or technical bodies. Transparency around tax regimes, exchange of information, public reporting, and continuous review of evolving regimes were highlighted as important tools."}],"words":[{"text":"Transparency","start":5715.907,"end":5716.533},{"text":"remains","start":5716.533,"end":5716.919},{"text":"fundamental","start":5716.951,"end":5717.658},{"text":"to","start":5717.738,"end":5717.899},{"text":"tackling","start":5717.899,"end":5718.284},{"text":"harmful","start":5718.381,"end":5718.718},{"text":"tax","start":5718.718,"end":5718.991},{"text":"practices.","start":5719.039,"end":5719.65}]},{"text":"We therefore reiterate the importance of establishing public country-by-country reporting in line with the principles of transparency and accountability of all taxpayers.","start":5720.324,"end":5729.689,"topics":[{"key":"transparency-monitoring","label":"Transparency and Monitoring Mechanisms","description":"Delegates discussed how harmful tax practices should be monitored and by whom, including possible roles for the Conference of the Parties, peer review, or technical bodies. Transparency around tax regimes, exchange of information, public reporting, and continuous review of evolving regimes were highlighted as important tools."}],"words":[{"text":"We","start":5720.324,"end":5720.453},{"text":"therefore","start":5720.469,"end":5720.999},{"text":"reiterate","start":5721.111,"end":5721.674},{"text":"the","start":5721.674,"end":5721.738},{"text":"importance","start":5721.754,"end":5722.316},{"text":"of","start":5722.316,"end":5722.412},{"text":"establishing","start":5722.412,"end":5723.023},{"text":"public","start":5723.135,"end":5723.697},{"text":"country-by-country","start":5723.697,"end":5724.565},{"text":"reporting","start":5724.565,"end":5725.175},{"text":"in","start":5725.946,"end":5726.01},{"text":"line","start":5726.107,"end":5726.348},{"text":"with","start":5726.348,"end":5726.428},{"text":"the","start":5726.428,"end":5726.589},{"text":"principles","start":5726.589,"end":5727.087},{"text":"of","start":5727.135,"end":5727.199},{"text":"transparency","start":5727.231,"end":5727.89},{"text":"and","start":5727.89,"end":5727.97},{"text":"accountability","start":5727.97,"end":5728.805},{"text":"of","start":5728.821,"end":5728.966},{"text":"all","start":5729.062,"end":5729.111},{"text":"taxpayers.","start":5729.159,"end":5729.689}]},{"text":"This is not a new proposal and has been previously forwarded by the African We further encourage clarifying that harmful tax practices extend beyond corporate taxation.","start":5730.829,"end":5742.199,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. Suggested indicators included ring-fencing, lack of transparency, insufficient economic substance, profit shifting, and erosion of other countries’ tax bases."}],"words":[{"text":"This","start":5730.829,"end":5730.894},{"text":"is","start":5730.99,"end":5731.07},{"text":"not","start":5731.086,"end":5731.327},{"text":"a","start":5731.327,"end":5731.343},{"text":"new","start":5731.343,"end":5731.52},{"text":"proposal","start":5731.632,"end":5732.162},{"text":"and","start":5732.371,"end":5732.436},{"text":"has","start":5732.516,"end":5732.66},{"text":"been","start":5732.693,"end":5732.853},{"text":"previously","start":5732.853,"end":5733.303},{"text":"forwarded","start":5733.897,"end":5734.459},{"text":"by","start":5734.524,"end":5734.62},{"text":"the","start":5734.62,"end":5734.765},{"text":"African","start":5734.845,"end":5736.837},{"text":"We","start":5736.852,"end":5736.948},{"text":"further","start":5736.948,"end":5737.318},{"text":"encourage","start":5737.35,"end":5737.815},{"text":"clarifying","start":5737.832,"end":5738.361},{"text":"that","start":5738.458,"end":5738.602},{"text":"harmful","start":5738.618,"end":5739.004},{"text":"tax","start":5739.18,"end":5739.437},{"text":"practices","start":5739.437,"end":5740.015},{"text":"extend","start":5740.079,"end":5740.786},{"text":"beyond","start":5740.802,"end":5741.268},{"text":"corporate","start":5741.268,"end":5741.605},{"text":"taxation.","start":5741.605,"end":5742.199}]},{"text":"Preferential tax regimes designed to attract the wealth of high-net-worth individuals can equally undermine domestic resource mobilization, fuel inequality, and erode the tax bases of other jurisdictions.","start":5743.05,"end":5754.948,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. Suggested indicators included ring-fencing, lack of transparency, insufficient economic substance, profit shifting, and erosion of other countries’ tax bases."},{"key":"tax-sovereignty","label":"Tax Sovereignty and Legitimate Tax Incentives","description":"A recurring issue was how to address harmful tax practices without undermining states’ sovereign right to design their own tax systems and development policies. Speakers stressed the need to distinguish genuinely harmful regimes from legitimate, transparent, substance-based tax incentives used to support investment, employment, or development goals."}],"words":[{"text":"Preferential","start":5743.05,"end":5743.564},{"text":"tax","start":5743.692,"end":5744.078},{"text":"regimes","start":5744.078,"end":5744.623},{"text":"designed","start":5744.656,"end":5745.218},{"text":"to","start":5745.218,"end":5745.362},{"text":"attract","start":5745.378,"end":5745.763},{"text":"the","start":5745.763,"end":5745.828},{"text":"wealth","start":5745.924,"end":5746.181},{"text":"of","start":5746.181,"end":5746.261},{"text":"high-net-worth","start":5746.261,"end":5746.952},{"text":"individuals","start":5747,"end":5747.642},{"text":"can","start":5747.706,"end":5747.819},{"text":"equally","start":5748.011,"end":5748.397},{"text":"undermine","start":5748.493,"end":5748.959},{"text":"domestic","start":5748.991,"end":5749.473},{"text":"resource","start":5749.473,"end":5749.81},{"text":"mobilization,","start":5749.874,"end":5750.725},{"text":"fuel","start":5751.303,"end":5751.64},{"text":"inequality,","start":5751.64,"end":5752.331},{"text":"and","start":5752.443,"end":5752.539},{"text":"erode","start":5752.539,"end":5752.893},{"text":"the","start":5752.925,"end":5753.005},{"text":"tax","start":5753.005,"end":5753.326},{"text":"bases","start":5753.326,"end":5753.728},{"text":"of","start":5753.728,"end":5753.856},{"text":"other","start":5753.952,"end":5754.129},{"text":"jurisdictions.","start":5754.193,"end":5754.948}]},{"text":"This article should therefore reflect this broader understanding of harmful tax practices.","start":5755.799,"end":5760.118,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. Suggested indicators included ring-fencing, lack of transparency, insufficient economic substance, profit shifting, and erosion of other countries’ tax bases."}],"words":[{"text":"This","start":5755.799,"end":5755.927},{"text":"article","start":5756.056,"end":5756.441},{"text":"should","start":5756.441,"end":5756.618},{"text":"therefore","start":5756.618,"end":5756.939},{"text":"reflect","start":5756.939,"end":5757.549},{"text":"this","start":5757.581,"end":5757.822},{"text":"broader","start":5757.822,"end":5758.047},{"text":"understanding","start":5758.127,"end":5758.673},{"text":"of","start":5758.705,"end":5758.834},{"text":"harmful","start":5758.85,"end":5759.267},{"text":"tax","start":5759.267,"end":5759.572},{"text":"practices.","start":5759.572,"end":5760.118}]},{"text":"And finally, minimum taxation should be situated within the broader objective of building a fairer and progressive international tax architecture, including through unitary approaches to the taxation of multinational enterprises.","start":5760.873,"end":5774.733,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty and Legitimate Tax Incentives","description":"A recurring issue was how to address harmful tax practices without undermining states’ sovereign right to design their own tax systems and development policies. Speakers stressed the need to distinguish genuinely harmful regimes from legitimate, transparent, substance-based tax incentives used to support investment, employment, or development goals."}],"words":[{"text":"And","start":5760.873,"end":5760.937},{"text":"finally,","start":5761.033,"end":5761.483},{"text":"minimum","start":5761.515,"end":5761.997},{"text":"taxation","start":5761.997,"end":5762.591},{"text":"should","start":5762.64,"end":5762.816},{"text":"be","start":5762.864,"end":5762.945},{"text":"situated","start":5762.945,"end":5763.957},{"text":"within","start":5764.165,"end":5764.454},{"text":"the","start":5764.567,"end":5764.615},{"text":"broader","start":5764.727,"end":5765.129},{"text":"objective","start":5765.129,"end":5765.771},{"text":"of","start":5765.836,"end":5765.9},{"text":"building","start":5765.996,"end":5766.221},{"text":"a","start":5766.318,"end":5766.334},{"text":"fairer","start":5766.334,"end":5766.976},{"text":"and","start":5767.361,"end":5767.522},{"text":"progressive","start":5767.522,"end":5768.036},{"text":"international","start":5768.084,"end":5768.678},{"text":"tax","start":5768.727,"end":5769.064},{"text":"architecture,","start":5769.064,"end":5769.771},{"text":"including","start":5770.429,"end":5770.863},{"text":"through","start":5770.911,"end":5771.152},{"text":"unitary","start":5771.152,"end":5771.682},{"text":"approaches","start":5771.714,"end":5772.244},{"text":"to","start":5772.356,"end":5772.501},{"text":"the","start":5772.501,"end":5772.597},{"text":"taxation","start":5772.597,"end":5773.111},{"text":"of","start":5773.159,"end":5773.256},{"text":"multinational","start":5773.304,"end":5774.107},{"text":"enterprises.","start":5774.107,"end":5774.733}]},{"text":"Such reforms would be essential to reducing harmful tax competition and ensuring that taxing rights better reflect genuine economic activity.","start":5775.569,"end":5785.012,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. Suggested indicators included ring-fencing, lack of transparency, insufficient economic substance, profit shifting, and erosion of other countries’ tax bases."},{"key":"implementation-ambition","label":"Strength of Commitments and Implementation","description":"Several delegations argued that the draft language on harmful tax practices should be more action-oriented and binding, moving beyond merely exploring measures. They called for stronger commitments to develop, enhance, implement, or even eliminate harmful practices rather than simply deter them."},{"key":"tax-sovereignty","label":"Tax Sovereignty and Legitimate Tax Incentives","description":"A recurring issue was how to address harmful tax practices without undermining states’ sovereign right to design their own tax systems and development policies. Speakers stressed the need to distinguish genuinely harmful regimes from legitimate, transparent, substance-based tax incentives used to support investment, employment, or development goals."}],"words":[{"text":"Such","start":5775.569,"end":5775.858},{"text":"reforms","start":5775.954,"end":5776.356},{"text":"would","start":5776.356,"end":5776.452},{"text":"be","start":5776.452,"end":5776.597},{"text":"essential","start":5776.597,"end":5777.175},{"text":"to","start":5777.175,"end":5777.255},{"text":"reducing","start":5777.255,"end":5777.785},{"text":"harmful","start":5778.203,"end":5778.556},{"text":"tax","start":5778.62,"end":5778.877},{"text":"competition","start":5778.925,"end":5779.632},{"text":"and","start":5779.889,"end":5780.034},{"text":"ensuring","start":5780.066,"end":5780.515},{"text":"that","start":5780.612,"end":5781.832},{"text":"taxing","start":5781.832,"end":5782.202},{"text":"rights","start":5782.298,"end":5782.635},{"text":"better","start":5782.635,"end":5782.941},{"text":"reflect","start":5782.941,"end":5783.503},{"text":"genuine","start":5783.503,"end":5783.808},{"text":"economic","start":5783.856,"end":5784.402},{"text":"activity.","start":5784.482,"end":5785.012}]},{"text":"We therefore encourage parties to strengthen Article 8 by restoring its level of ambition, reinforcing its implementation commitments, and equipping states with the practical tools to effectively identify, deter, and address harmful tax practices.","start":5785.848,"end":5802.137,"topics":[{"key":"implementation-ambition","label":"Strength of Commitments and Implementation","description":"Several delegations argued that the draft language on harmful tax practices should be more action-oriented and binding, moving beyond merely exploring measures. 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The discussion linked stronger cooperation on tax issues to broader development and domestic resource mobilization 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thank you, Chair.","start":5802.813,"end":5803.538,"topics":[],"words":[{"text":"I","start":5802.813,"end":5802.861},{"text":"thank","start":5802.894,"end":5803.135},{"text":"you,","start":5803.135,"end":5803.2},{"text":"Chair.","start":5803.216,"end":5803.538}]}]}],"speaker":{"name":"Amy Lingolo","affiliation":"OXFAM","affiliation_full":"OXFAM","group":null,"function":"Representative"}},{"statement_number":43,"start":5806.78,"pageUrl":"/en/asset/k11/k115qyhs27?t=5807","paragraphs":[{"sentences":[{"text":"Thank you.","start":5806.78,"end":5807.123,"topics":[],"words":[{"text":"Thank","start":5806.78,"end":5806.9},{"text":"you.","start":5806.9,"end":5807.123}]},{"text":"South Africa, 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so far we note that today is Wednesday.","start":5841.21,"end":5844.543,"topics":[],"words":[{"text":"So,","start":5841.21,"end":5841.453},{"text":"so","start":5841.485,"end":5841.712},{"text":"far","start":5841.712,"end":5842.132},{"text":"we","start":5842.197,"end":5842.262},{"text":"note","start":5842.602,"end":5842.99},{"text":"that","start":5842.99,"end":5843.33},{"text":"today","start":5843.718,"end":5843.896},{"text":"is","start":5843.896,"end":5844.025},{"text":"Wednesday.","start":5844.139,"end":5844.543}]},{"text":"We're left with 2 days to go through the document, meaning that we do not have sufficient time to allocate to the 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am delivering this intervention on Article 8 on behalf of the Financing for Development Children and Youth constituency of the Major Group of Children and 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Thank you.","start":6198.132,"end":6199.358,"topics":[],"words":[{"text":"ICC","start":6198.132,"end":6198.358},{"text":"Mexico.","start":6198.487,"end":6198.955},{"text":"Thank","start":6199.035,"end":6199.261},{"text":"you.","start":6199.261,"end":6199.358}]},{"text":"Thank you, Chair.","start":6199.745,"end":6200.181,"topics":[],"words":[{"text":"Thank","start":6199.745,"end":6199.923},{"text":"you,","start":6199.923,"end":6199.987},{"text":"Chair.","start":6200.003,"end":6200.181}]},{"text":"Good morning.","start":6201.375,"end":6201.907,"topics":[],"words":[{"text":"Good","start":6201.375,"end":6201.552},{"text":"morning.","start":6201.552,"end":6201.907}]},{"text":"ICC Mexico aligns itself with the statement delivered by ICC Global and appreciates the opportunity to contribute to the discussions on Article 7 and 8 of the draft of the United Nations Framework Convention on International Tax Cooperation and its related protocols.","start":6202.827,"end":6221.723,"topics":[{"key":"existing-frameworks","label":"Relationship with Existing International Frameworks","description":"Many speakers debated how Article 8 should relate to work already done in forums such as the OECD, BEPS processes, and the Forum on Harmful Tax Practices. A central question was whether the convention should complement existing standards, avoid duplication, or create a more inclusive framework where current arrangements are seen as insufficient."}],"words":[{"text":"ICC","start":6202.827,"end":6203.214},{"text":"Mexico","start":6203.23,"end":6203.859},{"text":"aligns","start":6203.876,"end":6204.247},{"text":"itself","start":6204.295,"end":6204.908},{"text":"with","start":6205.392,"end":6205.537},{"text":"the","start":6205.57,"end":6205.65},{"text":"statement","start":6205.747,"end":6206.667},{"text":"delivered","start":6206.699,"end":6207.022},{"text":"by","start":6207.022,"end":6207.119},{"text":"ICC","start":6207.425,"end":6207.667},{"text":"Global","start":6207.667,"end":6208.248},{"text":"and","start":6208.958,"end":6209.023},{"text":"appreciates","start":6209.104,"end":6210.427},{"text":"the","start":6210.491,"end":6210.572},{"text":"opportunity","start":6210.572,"end":6211.105},{"text":"to","start":6211.137,"end":6211.218},{"text":"contribute","start":6211.218,"end":6211.847},{"text":"to","start":6211.847,"end":6211.912},{"text":"the","start":6211.928,"end":6212.008},{"text":"discussions","start":6212.025,"end":6212.767},{"text":"on","start":6212.912,"end":6212.961},{"text":"Article","start":6213.057,"end":6213.445},{"text":"7","start":6213.493,"end":6214.058},{"text":"and","start":6214.372,"end":6214.436},{"text":"8","start":6214.597,"end":6214.934},{"text":"of","start":6214.934,"end":6215.014},{"text":"the","start":6215.014,"end":6215.094},{"text":"draft","start":6215.159,"end":6215.496},{"text":"of","start":6215.496,"end":6215.56},{"text":"the","start":6215.56,"end":6215.64},{"text":"United","start":6215.64,"end":6215.993},{"text":"Nations","start":6215.993,"end":6216.507},{"text":"Framework","start":6216.603,"end":6217.004},{"text":"Convention","start":6217.004,"end":6217.47},{"text":"on","start":6218.08,"end":6218.272},{"text":"International","start":6218.304,"end":6218.914},{"text":"Tax","start":6219.027,"end":6219.332},{"text":"Cooperation","start":6219.332,"end":6219.958},{"text":"and","start":6220.471,"end":6220.535},{"text":"its","start":6220.616,"end":6220.792},{"text":"related","start":6220.792,"end":6221.241},{"text":"protocols.","start":6221.274,"end":6221.723}]},{"text":"We support the objective of strengthening effective and inclusive international tax cooperation, as well as efforts to combat tax evasion, tax fraud, abusive practices, and illicit financial flows arising from unlawful conduct.","start":6222.959,"end":6239.795,"topics":[{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Some statements addressed Article 7 and the need to clarify the relationship between tax-related illicit financial flows, tax avoidance, and tax evasion. Speakers asked for clearer concepts, examples, and safeguards so that cooperation obligations are precise and distinguish unlawful conduct from lawful arrangements."}],"words":[{"text":"We","start":6222.959,"end":6223.119},{"text":"support","start":6223.119,"end":6223.761},{"text":"the","start":6223.986,"end":6224.147},{"text":"objective","start":6224.147,"end":6224.772},{"text":"of","start":6224.869,"end":6224.965},{"text":"strengthening","start":6225.029,"end":6225.575},{"text":"effective","start":6225.671,"end":6226.185},{"text":"and","start":6226.185,"end":6226.265},{"text":"inclusive","start":6226.265,"end":6226.827},{"text":"international","start":6226.827,"end":6227.549},{"text":"tax","start":6227.678,"end":6227.999},{"text":"cooperation,","start":6227.999,"end":6228.544},{"text":"as","start":6229.443,"end":6229.539},{"text":"well","start":6229.604,"end":6229.812},{"text":"as","start":6229.86,"end":6229.909},{"text":"efforts","start":6230.165,"end":6230.502},{"text":"to","start":6230.502,"end":6230.711},{"text":"combat","start":6230.727,"end":6231.112},{"text":"tax","start":6231.465,"end":6231.802},{"text":"evasion,","start":6231.802,"end":6232.316},{"text":"tax","start":6232.669,"end":6232.974},{"text":"fraud,","start":6232.974,"end":6233.359},{"text":"abusive","start":6233.937,"end":6234.403},{"text":"practices,","start":6234.419,"end":6235.045},{"text":"and","start":6235.622,"end":6235.703},{"text":"illicit","start":6235.735,"end":6236.28},{"text":"financial","start":6236.28,"end":6236.922},{"text":"flows","start":6236.922,"end":6237.372},{"text":"arising","start":6238.046,"end":6238.575},{"text":"from","start":6238.592,"end":6238.784},{"text":"unlawful","start":6238.832,"end":6239.394},{"text":"conduct.","start":6239.571,"end":6239.795}]},{"text":"At the same time, we respectfully submit that the Convention's long-term success will depend on its ability to promote cooperation while preserving legal certainty, taxpayer safeguards, investment, and the effective functioning of existing international tax frameworks.","start":6241,"end":6261.678,"topics":[{"key":"existing-frameworks","label":"Relationship with Existing International Frameworks","description":"Many speakers debated how Article 8 should relate to work already done in forums such as the OECD, BEPS processes, and the Forum on Harmful Tax Practices. A central question was whether the convention should complement existing standards, avoid duplication, or create a more inclusive framework where current arrangements are seen as insufficient."},{"key":"tax-sovereignty","label":"Tax Sovereignty and Legitimate Tax Incentives","description":"A recurring issue was how to address harmful tax practices without undermining states’ sovereign right to design their own tax systems and development policies. Speakers stressed the need to distinguish genuinely harmful regimes from legitimate, transparent, substance-based tax incentives used to support investment, employment, or development goals."}],"words":[{"text":"At","start":6241,"end":6241.032},{"text":"the","start":6241.032,"end":6241.113},{"text":"same","start":6241.113,"end":6241.418},{"text":"time,","start":6241.418,"end":6241.723},{"text":"we","start":6242.447,"end":6242.607},{"text":"respectfully","start":6242.607,"end":6243.314},{"text":"submit","start":6243.507,"end":6244.037},{"text":"that","start":6244.069,"end":6244.23},{"text":"the","start":6244.23,"end":6244.391},{"text":"Convention's","start":6244.391,"end":6245.194},{"text":"long-term","start":6245.258,"end":6245.789},{"text":"success","start":6245.837,"end":6246.303},{"text":"will","start":6247.122,"end":6247.331},{"text":"depend","start":6247.347,"end":6247.894},{"text":"on","start":6248.07,"end":6248.135},{"text":"its","start":6248.167,"end":6248.328},{"text":"ability","start":6248.328,"end":6248.826},{"text":"to","start":6249.115,"end":6249.211},{"text":"promote","start":6249.26,"end":6249.742},{"text":"cooperation","start":6249.774,"end":6250.545},{"text":"while","start":6250.802,"end":6251.043},{"text":"preserving","start":6251.123,"end":6251.75},{"text":"legal","start":6251.782,"end":6252.104},{"text":"certainty,","start":6252.104,"end":6252.794},{"text":"taxpayer","start":6253.293,"end":6254.032},{"text":"safeguards,","start":6254.032,"end":6254.964},{"text":"investment,","start":6255.478,"end":6256.281},{"text":"and","start":6256.827,"end":6256.892},{"text":"the","start":6256.924,"end":6257.068},{"text":"effective","start":6257.068,"end":6257.534},{"text":"functioning","start":6257.55,"end":6258.177},{"text":"of","start":6258.531,"end":6258.691},{"text":"existing","start":6258.74,"end":6259.143},{"text":"international","start":6259.272,"end":6260.128},{"text":"tax","start":6260.225,"end":6260.661},{"text":"frameworks.","start":6260.952,"end":6261.678}]},{"text":"In connection with Article 7, Tax-Related Illicit Financial Flows, Tax Avoidance, and Tax Evasion, which focuses on cooperation against tax-related illicit financial flows, avoidance, and tax evasion.","start":6263.454,"end":6279.69,"topics":[{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Some statements addressed Article 7 and the need to clarify the relationship between tax-related illicit financial flows, tax avoidance, and tax evasion. Speakers asked for clearer concepts, examples, and safeguards so that cooperation obligations are precise and distinguish unlawful conduct from lawful arrangements."}],"words":[{"text":"In","start":6263.454,"end":6263.535},{"text":"connection","start":6263.535,"end":6264.019},{"text":"with","start":6264.019,"end":6264.197},{"text":"Article","start":6264.326,"end":6264.681},{"text":"7,","start":6264.681,"end":6265.198},{"text":"Tax-Related","start":6265.566,"end":6266.321},{"text":"Illicit","start":6266.321,"end":6266.852},{"text":"Financial","start":6266.852,"end":6267.735},{"text":"Flows,","start":6267.735,"end":6268.201},{"text":"Tax","start":6268.394,"end":6268.587},{"text":"Avoidance,","start":6268.635,"end":6269.181},{"text":"and","start":6269.197,"end":6269.262},{"text":"Tax","start":6269.422,"end":6269.744},{"text":"Evasion,","start":6269.744,"end":6270.129},{"text":"which","start":6271.367,"end":6271.495},{"text":"focuses","start":6271.608,"end":6272.218},{"text":"on","start":6272.636,"end":6272.7},{"text":"cooperation","start":6272.797,"end":6273.504},{"text":"against","start":6273.777,"end":6274.5},{"text":"tax-related","start":6274.5,"end":6275.512},{"text":"illicit","start":6275.689,"end":6276.492},{"text":"financial","start":6276.492,"end":6276.99},{"text":"flows,","start":6277.054,"end":6277.44},{"text":"avoidance,","start":6278.42,"end":6278.902},{"text":"and","start":6278.918,"end":6279.063},{"text":"tax","start":6279.063,"end":6279.191},{"text":"evasion.","start":6279.304,"end":6279.69}]},{"text":"Its main significance lies in linking international cooperation, information exchange, and mutual administrative assistance to the protection of domestic tax base.","start":6280.364,"end":6292.141,"topics":[{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Some statements addressed Article 7 and the need to clarify the relationship between tax-related illicit financial flows, tax avoidance, and tax evasion. Speakers asked for clearer concepts, examples, and safeguards so that cooperation obligations are precise and distinguish unlawful conduct from lawful arrangements."}],"words":[{"text":"Its","start":6280.364,"end":6280.477},{"text":"main","start":6280.589,"end":6280.814},{"text":"significance","start":6280.911,"end":6281.778},{"text":"lies","start":6282.357,"end":6282.582},{"text":"in","start":6282.775,"end":6282.903},{"text":"linking","start":6282.999,"end":6283.369},{"text":"international","start":6283.401,"end":6284.205},{"text":"cooperation,","start":6284.205,"end":6284.831},{"text":"information","start":6285.41,"end":6286.084},{"text":"exchange,","start":6286.149,"end":6286.791},{"text":"and","start":6287.338,"end":6287.402},{"text":"mutual","start":6287.434,"end":6287.868},{"text":"administrative","start":6288.061,"end":6288.784},{"text":"assistance","start":6288.784,"end":6289.555},{"text":"to","start":6289.86,"end":6289.973},{"text":"the","start":6289.989,"end":6290.085},{"text":"protection","start":6290.085,"end":6290.808},{"text":"of","start":6290.889,"end":6291.017},{"text":"domestic","start":6291.033,"end":6291.547},{"text":"tax","start":6291.644,"end":6291.916},{"text":"base.","start":6291.916,"end":6292.141}]},{"text":"The provision may require, however, further clarification to distinguish between tax avoidance, tax evasion, and other illicit flows, and to ensure that enforcement tools are proportionate, consistent with domestic law, and accompanied by appropriate safeguards for confidentiality, due process, and taxpayers' rights.","start":6293.455,"end":6318.128,"topics":[{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Some statements addressed Article 7 and the need to clarify the relationship between tax-related illicit financial flows, tax avoidance, and tax evasion. 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Transparency around tax regimes, exchange of information, public reporting, and continuous review of evolving regimes were highlighted as important tools."}],"words":[{"text":"The","start":6319.493,"end":6319.573},{"text":"article","start":6319.653,"end":6320.006},{"text":"should","start":6320.536,"end":6320.857},{"text":"also","start":6320.938,"end":6321.259},{"text":"define","start":6321.259,"end":6321.725},{"text":"more","start":6321.837,"end":6322.062},{"text":"precisely","start":6322.078,"end":6322.688},{"text":"what","start":6323.346,"end":6323.667},{"text":"constitutes","start":6323.667,"end":6324.663},{"text":"a","start":6324.952,"end":6324.968},{"text":"tax-related","start":6325.129,"end":6326.06},{"text":"illicit","start":6326.092,"end":6326.654},{"text":"financial","start":6326.654,"end":6327.28},{"text":"flow,","start":6327.36,"end":6327.537},{"text":"how","start":6328.404,"end":6328.597},{"text":"the","start":6328.661,"end":6328.757},{"text":"jurisdiction","start":6328.757,"end":6329.592},{"text":"whose","start":6329.608,"end":6329.753},{"text":"tax","start":6329.865,"end":6330.267},{"text":"base","start":6330.267,"end":6330.556},{"text":"has","start":6330.973,"end":6331.118},{"text":"been","start":6331.214,"end":6331.358},{"text":"reduced","start":6331.471,"end":6331.985},{"text":"will","start":6332.579,"end":6332.691},{"text":"be","start":6332.755,"end":6332.836},{"text":"identified,","start":6332.916,"end":6333.606},{"text":"and","start":6334.506,"end":6334.586},{"text":"what","start":6334.682,"end":6334.907},{"text":"standards","start":6334.939,"end":6335.533},{"text":"will","start":6335.646,"end":6335.79},{"text":"govern","start":6335.87,"end":6336.256},{"text":"evidence","start":6336.513,"end":6337.107},{"text":"information","start":6337.492,"end":6338.102},{"text":"exchange,","start":6338.199,"end":6338.825},{"text":"confidentiality,","start":6339.339,"end":6340.511},{"text":"and","start":6340.944,"end":6341.073},{"text":"remedies.","start":6341.169,"end":6341.554}]},{"text":"Further improvement would include safeguards to avoid overboard or excessive informed— informant requests and to ensure that cooperation does not conflict with domestic constitutional protections or treaty obligations.","start":6343.337,"end":6358.258,"topics":[{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Some statements addressed Article 7 and the need to clarify the relationship between tax-related illicit financial flows, tax avoidance, and tax evasion. Speakers asked for clearer concepts, examples, and safeguards so that cooperation obligations are precise and distinguish unlawful conduct from lawful arrangements."},{"key":"tax-sovereignty","label":"Tax Sovereignty and Legitimate Tax Incentives","description":"A recurring issue was how to address harmful tax practices without undermining states’ sovereign right to design their own tax systems and development policies. 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Speakers asked for clearer concepts, examples, and safeguards so that cooperation obligations are precise and distinguish unlawful conduct from lawful arrangements."},{"key":"tax-sovereignty","label":"Tax Sovereignty and Legitimate Tax Incentives","description":"A recurring issue was how to address harmful tax practices without undermining states’ sovereign right to design their own tax systems and development policies. Speakers stressed the need to distinguish genuinely harmful regimes from legitimate, transparent, substance-based tax incentives used to support investment, employment, or development goals."}],"words":[{"text":"It","start":6359.575,"end":6359.655},{"text":"is","start":6359.655,"end":6359.752},{"text":"our","start":6359.816,"end":6359.96},{"text":"view","start":6360.057,"end":6360.266},{"text":"that","start":6361.101,"end":6361.197},{"text":"the","start":6361.197,"end":6361.342},{"text":"Convention","start":6361.342,"end":6361.984},{"text":"should","start":6361.984,"end":6362.45},{"text":"preserve","start":6362.45,"end":6363.076},{"text":"a","start":6363.109,"end":6363.189},{"text":"clear","start":6363.189,"end":6363.51},{"text":"distinction","start":6363.51,"end":6364.12},{"text":"between","start":6364.153,"end":6364.522},{"text":"illegal","start":6364.65,"end":6365.1},{"text":"conduct","start":6365.277,"end":6365.968},{"text":"and","start":6366.16,"end":6366.369},{"text":"lawful","start":6366.546,"end":6366.995},{"text":"commercial","start":6367.686,"end":6368.296},{"text":"arrangements.","start":6368.489,"end":6369.035}]},{"text":"ICC Mexico fully supports measures to address abusive tax practices and unlawful conducts.","start":6370.077,"end":6378.346,"topics":[{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Some statements addressed Article 7 and the need to clarify the relationship between tax-related illicit financial flows, tax avoidance, and tax evasion. Speakers asked for clearer concepts, examples, and safeguards so that cooperation obligations are precise and distinguish unlawful conduct from lawful arrangements."}],"words":[{"text":"ICC","start":6370.077,"end":6370.574},{"text":"Mexico","start":6370.59,"end":6371.359},{"text":"fully","start":6371.599,"end":6371.936},{"text":"supports","start":6371.936,"end":6372.545},{"text":"measures","start":6372.737,"end":6373.426},{"text":"to","start":6373.522,"end":6373.667},{"text":"address","start":6373.683,"end":6374.211},{"text":"abusive","start":6374.58,"end":6375.173},{"text":"tax","start":6375.173,"end":6375.461},{"text":"practices","start":6375.461,"end":6376.07},{"text":"and","start":6376.583,"end":6376.647},{"text":"unlawful","start":6377.064,"end":6377.833},{"text":"conducts.","start":6377.849,"end":6378.346}]},{"text":"However, concepts such as tax avoidance should not automatically be equated with illicit financial flows.","start":6379.067,"end":6387.528,"topics":[{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Some statements addressed Article 7 and the need to clarify the relationship between tax-related illicit financial flows, tax avoidance, and tax evasion. Speakers asked for clearer concepts, examples, and safeguards so that cooperation obligations are precise and distinguish unlawful conduct from lawful arrangements."}],"words":[{"text":"However,","start":6379.067,"end":6379.628},{"text":"concepts","start":6380.413,"end":6380.862},{"text":"such","start":6381.038,"end":6381.118},{"text":"as","start":6381.214,"end":6381.278},{"text":"tax","start":6381.391,"end":6381.695},{"text":"avoidance","start":6381.695,"end":6382.368},{"text":"should","start":6382.496,"end":6382.769},{"text":"not","start":6382.833,"end":6383.169},{"text":"automatically","start":6383.298,"end":6384.243},{"text":"be","start":6384.499,"end":6384.66},{"text":"equated","start":6384.66,"end":6385.124},{"text":"with","start":6385.557,"end":6385.733},{"text":"illicit","start":6385.861,"end":6386.583},{"text":"financial","start":6386.583,"end":6387.111},{"text":"flows.","start":6387.224,"end":6387.528}]},{"text":"International and domestic practice generally distinguish between tax evasion, which is unlawful, and tax avoidance, which is addressed through specific anti-abuse rules.","start":6388.281,"end":6400.274,"topics":[{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Some statements addressed Article 7 and the need to clarify the relationship between tax-related illicit financial flows, tax avoidance, and tax evasion. Speakers asked for clearer concepts, examples, and safeguards so that cooperation obligations are precise and distinguish unlawful conduct from lawful arrangements."}],"words":[{"text":"International","start":6388.281,"end":6389.147},{"text":"and","start":6389.147,"end":6389.227},{"text":"domestic","start":6389.243,"end":6389.852},{"text":"practice","start":6389.884,"end":6390.461},{"text":"generally","start":6390.989,"end":6391.486},{"text":"distinguish","start":6391.486,"end":6392.111},{"text":"between","start":6392.111,"end":6392.384},{"text":"tax","start":6392.512,"end":6392.768},{"text":"evasion,","start":6392.768,"end":6393.217},{"text":"which","start":6393.714,"end":6393.89},{"text":"is","start":6393.89,"end":6394.018},{"text":"unlawful,","start":6394.21,"end":6394.675},{"text":"and","start":6395.413,"end":6395.477},{"text":"tax","start":6395.573,"end":6395.894},{"text":"avoidance,","start":6395.894,"end":6396.536},{"text":"which","start":6396.777,"end":6396.905},{"text":"is","start":6397.001,"end":6397.065},{"text":"addressed","start":6397.242,"end":6397.723},{"text":"through","start":6397.723,"end":6397.852},{"text":"specific","start":6397.9,"end":6398.477},{"text":"anti-abuse","start":6398.766,"end":6399.68},{"text":"rules.","start":6399.985,"end":6400.274}]},{"text":"Preserving this distinction is important to avoid uncertainty and ensure consistent application of the convention.","start":6401.253,"end":6410.863,"topics":[{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Some statements addressed Article 7 and the need to clarify the relationship between tax-related illicit financial flows, tax avoidance, and tax evasion. Speakers asked for clearer concepts, examples, and safeguards so that cooperation obligations are precise and distinguish unlawful conduct from lawful arrangements."}],"words":[{"text":"Preserving","start":6401.253,"end":6401.798},{"text":"this","start":6401.911,"end":6402.151},{"text":"distinction","start":6402.151,"end":6402.745},{"text":"is","start":6403.114,"end":6403.242},{"text":"important","start":6403.274,"end":6403.9},{"text":"to","start":6403.9,"end":6404.028},{"text":"avoid","start":6404.06,"end":6404.413},{"text":"uncertainty","start":6405.905,"end":6406.852},{"text":"and","start":6407.044,"end":6407.205},{"text":"ensure","start":6407.205,"end":6407.638},{"text":"consistent","start":6407.847,"end":6408.649},{"text":"application","start":6408.729,"end":6409.467},{"text":"of","start":6409.916,"end":6410.157},{"text":"the","start":6410.157,"end":6410.333},{"text":"convention.","start":6410.333,"end":6410.863}]},{"text":"Finally, in connection with Article 8, harmful tax practices, the concept of harmful tax practices should be defined with sufficient precision before creating binding obligations.","start":6412.243,"end":6427.912,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. Suggested indicators included ring-fencing, lack of transparency, insufficient economic substance, profit shifting, and erosion of other countries’ tax bases."},{"key":"implementation-ambition","label":"Strength of Commitments and Implementation","description":"Several delegations argued that the draft language on harmful tax practices should be more action-oriented and binding, moving beyond merely exploring measures. They called for stronger commitments to develop, enhance, implement, or even eliminate harmful practices rather than simply deter them."}],"words":[{"text":"Finally,","start":6412.243,"end":6412.708},{"text":"in","start":6413.622,"end":6413.751},{"text":"connection","start":6413.767,"end":6414.264},{"text":"with","start":6414.264,"end":6414.489},{"text":"Article","start":6414.489,"end":6414.954},{"text":"8,","start":6415.13,"end":6415.387},{"text":"harmful","start":6416.173,"end":6416.703},{"text":"tax","start":6416.831,"end":6417.104},{"text":"practices,","start":6417.216,"end":6417.761},{"text":"the","start":6418.516,"end":6418.74},{"text":"concept","start":6418.74,"end":6419.446},{"text":"of","start":6419.783,"end":6419.927},{"text":"harmful","start":6419.943,"end":6420.537},{"text":"tax","start":6420.794,"end":6421.082},{"text":"practices","start":6421.082,"end":6421.691},{"text":"should","start":6421.804,"end":6422.092},{"text":"be","start":6422.188,"end":6422.397},{"text":"defined","start":6422.765,"end":6423.535},{"text":"with","start":6423.888,"end":6424.048},{"text":"sufficient","start":6424.048,"end":6424.737},{"text":"precision","start":6424.769,"end":6425.379},{"text":"before","start":6425.491,"end":6425.763},{"text":"creating","start":6425.876,"end":6426.421},{"text":"binding","start":6426.773,"end":6427.19},{"text":"obligations.","start":6427.238,"end":6427.912}]},{"text":"The provision refers to common principles and standards and to appropriate measures and tools, but does not define the criteria for identifying a harmful tax practice, the process for making that determination, or the consequences for states and taxpayers.","start":6428.841,"end":6447.266,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. Suggested indicators included ring-fencing, lack of transparency, insufficient economic substance, profit shifting, and erosion of other countries’ tax bases."}],"words":[{"text":"The","start":6428.841,"end":6428.938},{"text":"provision","start":6428.938,"end":6429.467},{"text":"refers","start":6429.563,"end":6429.947},{"text":"to","start":6430.044,"end":6430.204},{"text":"common","start":6430.3,"end":6430.669},{"text":"principles","start":6430.781,"end":6431.39},{"text":"and","start":6431.583,"end":6431.647},{"text":"standards","start":6431.759,"end":6432.352},{"text":"and","start":6432.865,"end":6432.929},{"text":"to","start":6433.009,"end":6433.106},{"text":"appropriate","start":6433.106,"end":6433.891},{"text":"measures","start":6433.891,"end":6434.436},{"text":"and","start":6434.693,"end":6434.773},{"text":"tools,","start":6434.869,"end":6435.158},{"text":"but","start":6435.751,"end":6435.959},{"text":"does","start":6435.991,"end":6436.2},{"text":"not","start":6436.328,"end":6436.633},{"text":"define","start":6436.633,"end":6437.081},{"text":"the","start":6437.113,"end":6437.194},{"text":"criteria","start":6437.258,"end":6437.835},{"text":"for","start":6437.835,"end":6438.155},{"text":"identifying","start":6438.155,"end":6439.005},{"text":"a","start":6439.502,"end":6439.518},{"text":"harmful","start":6439.582,"end":6440.015},{"text":"tax","start":6440.079,"end":6440.4},{"text":"practice,","start":6440.4,"end":6440.833},{"text":"the","start":6441.618,"end":6441.763},{"text":"process","start":6441.763,"end":6442.243},{"text":"for","start":6442.243,"end":6442.356},{"text":"making","start":6442.42,"end":6442.853},{"text":"that","start":6442.885,"end":6443.061},{"text":"determination,","start":6443.061,"end":6443.927},{"text":"or","start":6444.472,"end":6444.552},{"text":"the","start":6444.552,"end":6444.648},{"text":"consequences","start":6444.648,"end":6445.418},{"text":"for","start":6445.514,"end":6445.69},{"text":"states","start":6445.69,"end":6446.187},{"text":"and","start":6446.492,"end":6446.557},{"text":"taxpayers.","start":6446.638,"end":6447.266}]},{"text":"To improve certainty, the article should require objective, transparent, and consistently applied criteria such as lack of substantial economic object— activity, ring-fencing, preferential treatment, non-transparency, absence of effective exchange of information, or regimes that facilitate non-taxation without genuine business purpose.","start":6448.347,"end":6475.603,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. Suggested indicators included ring-fencing, lack of transparency, insufficient economic substance, profit shifting, and erosion of other countries’ tax bases."},{"key":"transparency-monitoring","label":"Transparency and Monitoring Mechanisms","description":"Delegates discussed how harmful tax practices should be monitored and by whom, including possible roles for the Conference of the Parties, peer review, or technical bodies. Transparency around tax regimes, exchange of information, public reporting, and continuous review of evolving regimes were highlighted as important tools."}],"words":[{"text":"To","start":6448.347,"end":6448.428},{"text":"improve","start":6448.428,"end":6448.879},{"text":"certainty,","start":6448.911,"end":6449.492},{"text":"the","start":6450.121,"end":6450.234},{"text":"article","start":6450.266,"end":6450.685},{"text":"should","start":6450.701,"end":6451.153},{"text":"require","start":6451.153,"end":6451.991},{"text":"objective,","start":6452.201,"end":6452.911},{"text":"transparent,","start":6453.169,"end":6453.814},{"text":"and","start":6453.91,"end":6454.04},{"text":"consistently","start":6454.04,"end":6454.524},{"text":"applied","start":6454.637,"end":6454.944},{"text":"criteria","start":6455.041,"end":6455.622},{"text":"such","start":6456.268,"end":6456.737},{"text":"as","start":6456.737,"end":6456.866},{"text":"lack","start":6456.979,"end":6457.237},{"text":"of","start":6457.286,"end":6457.334},{"text":"substantial","start":6457.367,"end":6458.126},{"text":"economic","start":6458.126,"end":6458.772},{"text":"object—","start":6458.82,"end":6459.289},{"text":"activity,","start":6459.967,"end":6460.5},{"text":"ring-fencing,","start":6461.178,"end":6461.953},{"text":"preferential","start":6462.599,"end":6463.162},{"text":"treatment,","start":6463.194,"end":6463.902},{"text":"non-transparency,","start":6464.337,"end":6465.416},{"text":"absence","start":6466.076,"end":6466.494},{"text":"of","start":6466.494,"end":6466.639},{"text":"effective","start":6466.639,"end":6467.267},{"text":"exchange","start":6467.38,"end":6467.847},{"text":"of","start":6467.847,"end":6467.959},{"text":"information,","start":6467.959,"end":6468.635},{"text":"or","start":6469.473,"end":6469.553},{"text":"regimes","start":6469.553,"end":6470.133},{"text":"that","start":6470.197,"end":6470.374},{"text":"facilitate","start":6470.422,"end":6471.372},{"text":"non-taxation","start":6471.549,"end":6472.419},{"text":"without","start":6472.712,"end":6473.354},{"text":"genuine","start":6473.595,"end":6474.125},{"text":"business","start":6474.479,"end":6475.057},{"text":"purpose.","start":6475.121,"end":6475.603}]},{"text":"It should also clarify whether determinations will be made by the relevant parties, a technical body, a peer review, regional mechanisms, or further future protocols.","start":6476.727,"end":6490.509,"topics":[{"key":"transparency-monitoring","label":"Transparency and Monitoring Mechanisms","description":"Delegates discussed how harmful tax practices should be monitored and by whom, including possible roles for the Conference of the Parties, peer review, or technical bodies. Transparency around tax regimes, exchange of information, public reporting, and continuous review of evolving regimes were highlighted as important tools."}],"words":[{"text":"It","start":6476.727,"end":6476.808},{"text":"should","start":6476.808,"end":6477.354},{"text":"also","start":6477.434,"end":6477.755},{"text":"clarify","start":6477.755,"end":6478.189},{"text":"whether","start":6478.639,"end":6479.008},{"text":"determinations","start":6479.04,"end":6479.908},{"text":"will","start":6480.02,"end":6480.197},{"text":"be","start":6480.261,"end":6480.454},{"text":"made","start":6480.743,"end":6481.193},{"text":"by","start":6481.546,"end":6481.707},{"text":"the","start":6481.707,"end":6481.851},{"text":"relevant","start":6481.851,"end":6482.269},{"text":"parties,","start":6482.269,"end":6482.638},{"text":"a","start":6483.313,"end":6483.345},{"text":"technical","start":6483.393,"end":6483.939},{"text":"body,","start":6484.1,"end":6484.405},{"text":"a","start":6484.903,"end":6484.919},{"text":"peer","start":6485.064,"end":6485.305},{"text":"review,","start":6485.305,"end":6485.61},{"text":"regional","start":6486.204,"end":6486.67},{"text":"mechanisms,","start":6486.67,"end":6487.425},{"text":"or","start":6487.891,"end":6487.939},{"text":"further","start":6487.971,"end":6488.935},{"text":"future","start":6489.657,"end":6490.027},{"text":"protocols.","start":6490.043,"end":6490.509}]},{"text":"Procedural safeguards should be included, such as notice, consultation, publications, or criteria opportunity for affected states to respond, transition periods, proportional countermeasures, and periodic review.","start":6491.746,"end":6505.331,"topics":[{"key":"transparency-monitoring","label":"Transparency and Monitoring Mechanisms","description":"Delegates discussed how harmful tax practices should be monitored and by whom, including possible roles for the Conference of the Parties, peer review, or technical bodies. Transparency around tax regimes, exchange of information, public reporting, and continuous review of evolving regimes were highlighted as important tools."}],"words":[{"text":"Procedural","start":6491.746,"end":6493.127},{"text":"safeguards","start":6493.127,"end":6493.641},{"text":"should","start":6493.834,"end":6494.075},{"text":"be","start":6494.075,"end":6494.139},{"text":"included,","start":6494.139,"end":6494.605},{"text":"such","start":6494.894,"end":6495.167},{"text":"as","start":6495.215,"end":6495.327},{"text":"notice,","start":6495.376,"end":6495.793},{"text":"consultation,","start":6496.163,"end":6496.853},{"text":"publications,","start":6496.966,"end":6497.656},{"text":"or","start":6497.705,"end":6497.785},{"text":"criteria","start":6497.833,"end":6498.492},{"text":"opportunity","start":6498.813,"end":6499.503},{"text":"for","start":6499.519,"end":6499.696},{"text":"affected","start":6499.696,"end":6500.113},{"text":"states","start":6500.113,"end":6500.45},{"text":"to","start":6500.45,"end":6500.643},{"text":"respond,","start":6500.643,"end":6501.189},{"text":"transition","start":6501.526,"end":6502.024},{"text":"periods,","start":6502.168,"end":6502.473},{"text":"proportional","start":6502.746,"end":6503.356},{"text":"countermeasures,","start":6503.389,"end":6504.079},{"text":"and","start":6504.496,"end":6504.577},{"text":"periodic","start":6504.593,"end":6505.01},{"text":"review.","start":6505.058,"end":6505.331}]},{"text":"With these elements— without these elements, the provisions risk creating uncertainty for governments and taxpayers and could result in inconsistent or politically driven classifications of domestic tax measures as harmful.","start":6506.584,"end":6524.405,"topics":[{"key":"transparency-monitoring","label":"Transparency and Monitoring Mechanisms","description":"Delegates discussed how harmful tax practices should be monitored and by whom, including possible roles for the Conference of the Parties, peer review, or technical bodies. Transparency around tax regimes, exchange of information, public reporting, and continuous review of evolving regimes were highlighted as important tools."}],"words":[{"text":"With","start":6506.584,"end":6506.728},{"text":"these","start":6506.841,"end":6507.049},{"text":"elements—","start":6507.306,"end":6507.788},{"text":"without","start":6507.788,"end":6508.302},{"text":"these","start":6508.302,"end":6508.494},{"text":"elements,","start":6508.591,"end":6509.12},{"text":"the","start":6509.891,"end":6510.036},{"text":"provisions","start":6510.036,"end":6510.983},{"text":"risk","start":6511.561,"end":6511.898},{"text":"creating","start":6511.898,"end":6512.508},{"text":"uncertainty","start":6512.621,"end":6513.311},{"text":"for","start":6513.343,"end":6513.52},{"text":"governments","start":6513.584,"end":6514.322},{"text":"and","start":6514.868,"end":6514.997},{"text":"taxpayers","start":6515.093,"end":6515.8},{"text":"and","start":6516.313,"end":6516.378},{"text":"could","start":6516.618,"end":6516.875},{"text":"result","start":6516.875,"end":6517.517},{"text":"in","start":6517.517,"end":6517.598},{"text":"inconsistent","start":6517.598,"end":6518.738},{"text":"or","start":6518.962,"end":6519.043},{"text":"politically","start":6519.203,"end":6519.99},{"text":"driven","start":6520.07,"end":6520.456},{"text":"classifications","start":6520.648,"end":6521.66},{"text":"of","start":6521.772,"end":6521.869},{"text":"domestic","start":6521.917,"end":6522.479},{"text":"tax","start":6522.479,"end":6522.8},{"text":"measures","start":6522.8,"end":6523.265},{"text":"as","start":6523.843,"end":6523.908},{"text":"harmful.","start":6524.084,"end":6524.405}]},{"text":"We also note that there has been substantial work done on these matters and existing standards on harmful tax practices.","start":6525.669,"end":6534.495,"topics":[{"key":"existing-frameworks","label":"Relationship with Existing International Frameworks","description":"Many speakers debated how Article 8 should relate to work already done in forums such as the OECD, BEPS processes, and the Forum on Harmful Tax Practices. 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Suggested indicators included ring-fencing, lack of transparency, insufficient economic substance, profit shifting, and erosion of other countries’ tax bases."}],"words":[{"text":"We","start":6754.381,"end":6754.478},{"text":"welcome","start":6754.478,"end":6754.864},{"text":"Article","start":6755.041,"end":6755.428},{"text":"8","start":6755.508,"end":6755.685},{"text":"and","start":6755.685,"end":6755.75},{"text":"recognize","start":6755.766,"end":6756.297},{"text":"that","start":6756.329,"end":6756.49},{"text":"harmful","start":6756.555,"end":6757.006},{"text":"tax","start":6757.215,"end":6757.521},{"text":"practices","start":6757.521,"end":6757.988},{"text":"continue","start":6758.101,"end":6758.519},{"text":"to","start":6758.519,"end":6758.696},{"text":"undermine","start":6758.729,"end":6759.115},{"text":"domestic","start":6759.228,"end":6759.727},{"text":"resource","start":6760.096,"end":6760.388},{"text":"mobilization","start":6760.485,"end":6761.264},{"text":"and","start":6761.378,"end":6761.459},{"text":"constrain","start":6761.459,"end":6761.93},{"text":"countries'","start":6761.963,"end":6762.336},{"text":"abilities","start":6762.385,"end":6762.823},{"text":"to","start":6762.856,"end":6763.002},{"text":"finance","start":6763.002,"end":6763.359},{"text":"sustainable","start":6763.359,"end":6763.911},{"text":"development.","start":6763.911,"end":6764.447}]},{"text":"We offer 3 suggestions for consideration.","start":6765.047,"end":6766.638,"topics":[],"words":[{"text":"We","start":6765.047,"end":6765.128},{"text":"offer","start":6765.193,"end":6765.34},{"text":"3","start":6765.372,"end":6765.534},{"text":"suggestions","start":6765.534,"end":6766.038},{"text":"for","start":6766.086,"end":6766.249},{"text":"consideration.","start":6766.249,"end":6766.638}]},{"text":"First, in paragraph 1, we encourage clarifying that the common principles and standards should support the identification, assessment, and deterrence of harmful tax practices, including those that facilitate profit shifting, lack economic substance, or undermine fair taxation.","start":6767.64,"end":6784.465,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. 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Good morning.","start":6933.581,"end":6934.77,"topics":[],"words":[{"text":"Thank","start":6933.581,"end":6933.709},{"text":"you,","start":6933.741,"end":6933.822},{"text":"Kohlert.","start":6933.838,"end":6934.239},{"text":"Good","start":6934.32,"end":6934.432},{"text":"morning.","start":6934.48,"end":6934.77}]},{"text":"There are 2 issues with Article 8.","start":6935.605,"end":6937.292,"topics":[],"words":[{"text":"There","start":6935.605,"end":6935.686},{"text":"are","start":6935.686,"end":6935.766},{"text":"2","start":6935.766,"end":6935.894},{"text":"issues","start":6936.071,"end":6936.296},{"text":"with","start":6936.312,"end":6936.489},{"text":"Article","start":6936.553,"end":6936.907},{"text":"8.","start":6937.035,"end":6937.292}]},{"text":"Article 8 requires state parties to develop and apply common principles and standards to identify harmful tax practices, but the article must state what a harmful tax practice is because principles and standards of identification cannot supply that definition in the first place.","start":6938.642,"end":6955.959,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Delegates repeatedly discussed the need to clarify what counts as a harmful tax practice, either through a definition or through objective criteria. 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United Republic of Tanzania, please.","start":7310.66,"end":7312.601,"topics":[],"words":[{"text":"Thank","start":7310.66,"end":7310.789},{"text":"you.","start":7310.789,"end":7310.821},{"text":"United","start":7311.015,"end":7311.404},{"text":"Republic","start":7311.404,"end":7311.824},{"text":"of","start":7311.824,"end":7311.922},{"text":"Tanzania,","start":7311.922,"end":7312.375},{"text":"please.","start":7312.391,"end":7312.601}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":62,"start":7314.478,"pageUrl":"/en/asset/k11/k115qyhs27?t=7315","paragraphs":[{"sentences":[{"text":"Thank you, Colette.","start":7314.478,"end":7315.077,"topics":[],"words":[{"text":"Thank","start":7314.478,"end":7314.64},{"text":"you,","start":7314.64,"end":7314.672},{"text":"Colette.","start":7314.721,"end":7315.077}]},{"text":"Tanzania supports the position of the African Group delivered yesterday by Zambia on Article 8, which was supported by Algeria, Kenya, South Africa, Ghana, Nigeria, African Union, and others.","start":7315.87,"end":7328.254,"topics":[{"key":"existing-frameworks","label":"Relationship with Existing International Frameworks","description":"Many speakers debated how Article 8 should relate to work already done in forums such as the OECD, BEPS processes, and the Forum on Harmful Tax Practices. 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A central question was whether the convention should complement existing standards, avoid duplication, or create a more inclusive framework where current arrangements are seen as insufficient."}],"words":[{"text":"We","start":7329.092,"end":7329.158},{"text":"also","start":7329.322,"end":7329.502},{"text":"echo","start":7329.584,"end":7329.847},{"text":"today's","start":7330.224,"end":7330.699},{"text":"statement","start":7331.348,"end":7331.797},{"text":"made","start":7331.797,"end":7331.893},{"text":"by","start":7331.893,"end":7331.973},{"text":"Kenya","start":7332.053,"end":7332.438},{"text":"on","start":7333.159,"end":7333.207},{"text":"informal","start":7333.255,"end":7333.576},{"text":"reformers,","start":7333.576,"end":7333.945},{"text":"which","start":7334.137,"end":7334.313},{"text":"was","start":7334.442,"end":7334.506},{"text":"supported","start":7334.538,"end":7335.035},{"text":"by","start":7335.083,"end":7335.243},{"text":"other","start":7335.259,"end":7335.387},{"text":"delegations.","start":7335.483,"end":7336.109}]},{"text":"On the informal reformers proposal, Tanzania believes that much has already been said.","start":7336.862,"end":7341.719,"topics":[{"key":"existing-frameworks","label":"Relationship with Existing International Frameworks","description":"Many speakers debated how Article 8 should relate to work already done in forums such as the OECD, BEPS processes, and the Forum on Harmful Tax Practices. 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Transparency around tax regimes, exchange of information, public reporting, and continuous review of evolving regimes were highlighted as important tools."}],"words":[{"text":"And","start":8322.192,"end":8322.256},{"text":"recognizes","start":8322.336,"end":8322.818},{"text":"the","start":8322.818,"end":8322.899},{"text":"importance","start":8322.899,"end":8323.332},{"text":"of","start":8323.332,"end":8323.397},{"text":"promoting","start":8323.397,"end":8323.847},{"text":"certainty,","start":8324.216,"end":8324.73},{"text":"transparency,","start":8324.762,"end":8325.373},{"text":"and","start":8325.485,"end":8325.55},{"text":"effective","start":8325.582,"end":8326.016},{"text":"cooperation","start":8326.032,"end":8326.626},{"text":"among","start":8326.626,"end":8326.819},{"text":"the","start":8326.851,"end":8327.044},{"text":"member","start":8327.173,"end":8327.398},{"text":"states.","start":8327.398,"end":8327.735}]},{"text":"The UAE considers that the current drafting of paragraph 1 could benefit from further refinement.","start":8329.02,"end":8333.6,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. A major issue was whether the article should explicitly cover cross-border tax disputes and how it should connect to the planned Protocol II."}],"words":[{"text":"The","start":8329.02,"end":8329.101},{"text":"UAE","start":8329.101,"end":8329.342},{"text":"considers","start":8329.342,"end":8329.792},{"text":"that","start":8329.888,"end":8330},{"text":"the","start":8330,"end":8330.129},{"text":"current","start":8330.129,"end":8330.322},{"text":"drafting","start":8330.322,"end":8330.756},{"text":"of","start":8330.852,"end":8330.932},{"text":"paragraph","start":8330.932,"end":8331.35},{"text":"1","start":8331.35,"end":8331.559},{"text":"could","start":8331.752,"end":8331.88},{"text":"benefit","start":8331.912,"end":8332.266},{"text":"from","start":8332.314,"end":8332.587},{"text":"further","start":8332.732,"end":8333.118},{"text":"refinement.","start":8333.118,"end":8333.6}]},{"text":"In its current form, certain elements of the text may be open to subjective interpretations, which could result in inconsistent application across jurisdictions.","start":8334.323,"end":8341.681,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. A major issue was whether the article should explicitly cover cross-border tax disputes and how it should connect to the planned Protocol II."},{"key":"transparency-monitoring","label":"Transparency and Monitoring Mechanisms","description":"Delegates discussed how harmful tax practices should be monitored and by whom, including possible roles for the Conference of the Parties, peer review, or technical bodies. Transparency around tax regimes, exchange of information, public reporting, and continuous review of evolving regimes were highlighted as important tools."}],"words":[{"text":"In","start":8334.323,"end":8334.371},{"text":"its","start":8334.467,"end":8334.564},{"text":"current","start":8334.564,"end":8334.805},{"text":"form,","start":8334.805,"end":8335.174},{"text":"certain","start":8335.19,"end":8335.576},{"text":"elements","start":8335.592,"end":8336.01},{"text":"of","start":8336.01,"end":8336.042},{"text":"the","start":8336.042,"end":8336.154},{"text":"text","start":8336.154,"end":8336.411},{"text":"may","start":8336.411,"end":8336.572},{"text":"be","start":8336.572,"end":8336.717},{"text":"open","start":8336.717,"end":8336.861},{"text":"to","start":8336.974,"end":8337.07},{"text":"subjective","start":8337.134,"end":8337.793},{"text":"interpretations,","start":8337.793,"end":8338.548},{"text":"which","start":8338.902,"end":8339.03},{"text":"could","start":8339.062,"end":8339.159},{"text":"result","start":8339.207,"end":8339.545},{"text":"in","start":8339.545,"end":8339.705},{"text":"inconsistent","start":8339.705,"end":8340.348},{"text":"application","start":8340.348,"end":8340.894},{"text":"across","start":8340.894,"end":8341.151},{"text":"jurisdictions.","start":8341.151,"end":8341.681}]},{"text":"The UAE therefore encouraged strengthening and clarifying the language of paragraph 1 to ensure that the article is implemented in a consistent, objective, and predictable manner by all member states.","start":8342.597,"end":8351.655,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. A major issue was whether the article should explicitly cover cross-border tax disputes and how it should connect to the planned Protocol II."},{"key":"transparency-monitoring","label":"Transparency and Monitoring Mechanisms","description":"Delegates discussed how harmful tax practices should be monitored and by whom, including possible roles for the Conference of the Parties, peer review, or technical bodies. Transparency around tax regimes, exchange of information, public reporting, and continuous review of evolving regimes were highlighted as important tools."}],"words":[{"text":"The","start":8342.597,"end":8342.742},{"text":"UAE","start":8342.742,"end":8342.999},{"text":"therefore","start":8342.999,"end":8343.481},{"text":"encouraged","start":8343.481,"end":8343.867},{"text":"strengthening","start":8343.867,"end":8344.252},{"text":"and","start":8344.268,"end":8344.445},{"text":"clarifying","start":8344.445,"end":8344.975},{"text":"the","start":8345.007,"end":8345.088},{"text":"language","start":8345.088,"end":8345.489},{"text":"of","start":8345.489,"end":8345.554},{"text":"paragraph","start":8345.554,"end":8345.972},{"text":"1","start":8345.972,"end":8346.1},{"text":"to","start":8346.454,"end":8346.534},{"text":"ensure","start":8346.534,"end":8346.775},{"text":"that","start":8346.775,"end":8346.936},{"text":"the","start":8346.936,"end":8347.08},{"text":"article","start":8347.08,"end":8347.369},{"text":"is","start":8347.418,"end":8347.482},{"text":"implemented","start":8347.578,"end":8348.157},{"text":"in","start":8348.157,"end":8348.237},{"text":"a","start":8348.285,"end":8348.366},{"text":"consistent,","start":8348.35,"end":8348.847},{"text":"objective,","start":8348.863,"end":8349.424},{"text":"and","start":8349.505,"end":8349.569},{"text":"predictable","start":8349.585,"end":8350.162},{"text":"manner","start":8350.162,"end":8350.564},{"text":"by","start":8350.628,"end":8350.788},{"text":"all","start":8350.788,"end":8350.836},{"text":"member","start":8351.029,"end":8351.269},{"text":"states.","start":8351.269,"end":8351.655}]},{"text":"With respect to paragraph 2, we currently don't believe this is needed.","start":8352.713,"end":8356.853,"topics":[],"words":[{"text":"With","start":8352.713,"end":8352.874},{"text":"respect","start":8352.874,"end":8353.115},{"text":"to","start":8353.115,"end":8353.195},{"text":"paragraph","start":8353.195,"end":8353.58},{"text":"2,","start":8353.58,"end":8353.917},{"text":"we","start":8354.542,"end":8354.735},{"text":"currently","start":8354.879,"end":8355.248},{"text":"don't","start":8355.361,"end":8355.569},{"text":"believe","start":8355.585,"end":8355.81},{"text":"this","start":8355.842,"end":8355.954},{"text":"is","start":8356.323,"end":8356.452},{"text":"needed.","start":8356.548,"end":8356.853}]},{"text":"However, should delegations wish to retain the paragraph, we would welcome further clarification on a number of practical and implementation issues.","start":8357.992,"end":8364.955,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. A major issue was whether the article should explicitly cover cross-border tax disputes and how it should connect to the planned Protocol II."},{"key":"transparency-monitoring","label":"Transparency and Monitoring Mechanisms","description":"Delegates discussed how harmful tax practices should be monitored and by whom, including possible roles for the Conference of the Parties, peer review, or technical bodies. Transparency around tax regimes, exchange of information, public reporting, and continuous review of evolving regimes were highlighted as important tools."}],"words":[{"text":"However,","start":8357.992,"end":8358.473},{"text":"should","start":8358.489,"end":8358.634},{"text":"delegations","start":8358.634,"end":8359.179},{"text":"wish","start":8359.291,"end":8359.42},{"text":"to","start":8359.612,"end":8359.709},{"text":"retain","start":8359.709,"end":8360.078},{"text":"the","start":8360.078,"end":8360.174},{"text":"paragraph,","start":8360.174,"end":8360.639},{"text":"we","start":8360.735,"end":8360.88},{"text":"would","start":8360.88,"end":8361.04},{"text":"welcome","start":8361.04,"end":8361.281},{"text":"further","start":8361.361,"end":8361.682},{"text":"clarification","start":8361.682,"end":8362.211},{"text":"on","start":8362.404,"end":8362.452},{"text":"a","start":8362.564,"end":8362.58},{"text":"number","start":8362.58,"end":8362.965},{"text":"of","start":8362.982,"end":8363.078},{"text":"practical","start":8363.126,"end":8363.704},{"text":"and","start":8363.704,"end":8363.768},{"text":"implementation","start":8363.864,"end":8364.554},{"text":"issues.","start":8364.666,"end":8364.955}]},{"text":"In particular, it would be helpful to clarify who would be responsible for determining whether domestic legislation and administrative guidance are sufficient sufficiently clear.","start":8365.869,"end":8374.612,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. A major issue was whether the article should explicitly cover cross-border tax disputes and how it should connect to the planned Protocol II."},{"key":"transparency-monitoring","label":"Transparency and Monitoring Mechanisms","description":"Delegates discussed how harmful tax practices should be monitored and by whom, including possible roles for the Conference of the Parties, peer review, or technical bodies. Transparency around tax regimes, exchange of information, public reporting, and continuous review of evolving regimes were highlighted as important tools."}],"words":[{"text":"In","start":8365.869,"end":8365.918},{"text":"particular,","start":8366.014,"end":8366.495},{"text":"it","start":8366.575,"end":8366.607},{"text":"would","start":8366.607,"end":8366.72},{"text":"be","start":8366.752,"end":8366.896},{"text":"helpful","start":8366.896,"end":8367.153},{"text":"to","start":8367.153,"end":8367.281},{"text":"clarify","start":8367.297,"end":8367.747},{"text":"who","start":8367.859,"end":8368.1},{"text":"would","start":8368.1,"end":8368.276},{"text":"be","start":8368.276,"end":8368.34},{"text":"responsible","start":8368.34,"end":8369.046},{"text":"for","start":8369.142,"end":8370.073},{"text":"determining","start":8370.121,"end":8370.651},{"text":"whether","start":8370.923,"end":8371.164},{"text":"domestic","start":8371.164,"end":8371.645},{"text":"legislation","start":8371.645,"end":8372.335},{"text":"and","start":8372.447,"end":8372.512},{"text":"administrative","start":8372.544,"end":8373.137},{"text":"guidance","start":8373.169,"end":8373.522},{"text":"are","start":8373.731,"end":8373.763},{"text":"sufficient","start":8373.763,"end":8375.849},{"text":"sufficiently","start":8373.94,"end":8374.34},{"text":"clear.","start":8374.356,"end":8374.612}]},{"text":"Given the potentially significant volume of legislation, regulations, and guidance material that would need to be reviewed, the UAE believes it's important to establish clear responsibilities and realistic expectations regarding this implementation.","start":8375.718,"end":8389.001,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. A major issue was whether the article should explicitly cover cross-border tax disputes and how it should connect to the planned Protocol II."},{"key":"transparency-monitoring","label":"Transparency and Monitoring Mechanisms","description":"Delegates discussed how harmful tax practices should be monitored and by whom, including possible roles for the Conference of the Parties, peer review, or technical bodies. Transparency around tax regimes, exchange of information, public reporting, and continuous review of evolving regimes were highlighted as important tools."}],"words":[{"text":"Given","start":8375.718,"end":8375.926},{"text":"the","start":8375.974,"end":8376.055},{"text":"potentially","start":8376.119,"end":8376.679},{"text":"significant","start":8376.679,"end":8377.417},{"text":"volume","start":8377.417,"end":8377.737},{"text":"of","start":8377.737,"end":8377.833},{"text":"legislation,","start":8377.881,"end":8378.426},{"text":"regulations,","start":8378.522,"end":8379.035},{"text":"and","start":8379.163,"end":8379.259},{"text":"guidance","start":8379.259,"end":8379.58},{"text":"material","start":8379.58,"end":8380.092},{"text":"that","start":8380.461,"end":8380.541},{"text":"would","start":8380.541,"end":8380.701},{"text":"need","start":8380.701,"end":8380.942},{"text":"to","start":8380.942,"end":8381.038},{"text":"be","start":8381.038,"end":8381.246},{"text":"reviewed,","start":8381.246,"end":8381.711},{"text":"the","start":8381.983,"end":8382.127},{"text":"UAE","start":8382.127,"end":8382.416},{"text":"believes","start":8382.464,"end":8382.784},{"text":"it's","start":8382.784,"end":8382.929},{"text":"important","start":8382.929,"end":8383.265},{"text":"to","start":8383.265,"end":8383.345},{"text":"establish","start":8383.345,"end":8383.842},{"text":"clear","start":8383.89,"end":8384.21},{"text":"responsibilities","start":8385.412,"end":8386.197},{"text":"and","start":8386.534,"end":8386.614},{"text":"realistic","start":8386.63,"end":8387.111},{"text":"expectations","start":8387.111,"end":8387.88},{"text":"regarding","start":8387.912,"end":8388.264},{"text":"this","start":8388.312,"end":8388.473},{"text":"implementation.","start":8388.473,"end":8389.001}]},{"text":"The UAE would also appreciate further clarification regarding the assessment of the effectiveness of subparagraph B, including the criteria that would need to be applied and who will be responsible for undertaking those evaluations.","start":8390.476,"end":8403.325,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. A major issue was whether the article should explicitly cover cross-border tax disputes and how it should connect to the planned Protocol II."},{"key":"transparency-monitoring","label":"Transparency and Monitoring Mechanisms","description":"Delegates discussed how harmful tax practices should be monitored and by whom, including possible roles for the Conference of the Parties, peer review, or technical bodies. Transparency around tax regimes, exchange of information, public reporting, and continuous review of evolving regimes were highlighted as important tools."}],"words":[{"text":"The","start":8390.476,"end":8390.62},{"text":"UAE","start":8390.62,"end":8390.892},{"text":"would","start":8390.94,"end":8391.1},{"text":"also","start":8391.1,"end":8391.405},{"text":"appreciate","start":8391.437,"end":8391.838},{"text":"further","start":8391.838,"end":8392.142},{"text":"clarification","start":8392.142,"end":8393.087},{"text":"regarding","start":8393.2,"end":8393.568},{"text":"the","start":8393.664,"end":8393.76},{"text":"assessment","start":8393.76,"end":8394.289},{"text":"of","start":8394.401,"end":8394.513},{"text":"the","start":8394.562,"end":8394.642},{"text":"effectiveness","start":8394.642,"end":8395.315},{"text":"of","start":8395.363,"end":8395.443},{"text":"subparagraph","start":8395.443,"end":8396.084},{"text":"B,","start":8396.1,"end":8396.308},{"text":"including","start":8396.645,"end":8397.093},{"text":"the","start":8397.125,"end":8397.205},{"text":"criteria","start":8397.205,"end":8397.686},{"text":"that","start":8397.686,"end":8397.862},{"text":"would","start":8397.862,"end":8397.991},{"text":"need","start":8397.991,"end":8398.167},{"text":"to","start":8398.167,"end":8398.231},{"text":"be","start":8398.231,"end":8398.311},{"text":"applied","start":8398.327,"end":8399.016},{"text":"and","start":8399.192,"end":8399.256},{"text":"who","start":8399.288,"end":8399.433},{"text":"will","start":8399.433,"end":8399.609},{"text":"be","start":8399.609,"end":8399.753},{"text":"responsible","start":8399.753,"end":8400.394},{"text":"for","start":8400.394,"end":8400.57},{"text":"undertaking","start":8400.57,"end":8401.099},{"text":"those","start":8401.131,"end":8401.355},{"text":"evaluations.","start":8402.84,"end":8403.325}]},{"text":"The UAE notes that substantial work has already been undertaken in other international forums on issues relating to dispute prevention, tax certainty, and administrative transparency.","start":8403.6,"end":8412.786,"topics":[{"key":"existing-frameworks","label":"Relationship with Existing International Frameworks","description":"Many speakers debated how Article 8 should relate to work already done in forums such as the OECD, BEPS processes, and the Forum on Harmful Tax Practices. A central question was whether the convention should complement existing standards, avoid duplication, or create a more inclusive framework where current arrangements are seen as insufficient."},{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. A major issue was whether the article should explicitly cover cross-border tax disputes and how it should connect to the planned Protocol II."},{"key":"transparency-monitoring","label":"Transparency and Monitoring Mechanisms","description":"Delegates discussed how harmful tax practices should be monitored and by whom, including possible roles for the Conference of the Parties, peer review, or technical bodies. 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has been mentioned by the distinguished delegate who spoke on behalf of the Africa Group and also it was mentioned by Singapore, that this article would serve to be the anchor for the Protocol on Dispute Prevention and Dispute Resolution.","start":8570.033,"end":8586.557,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. 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Transparency around tax regimes, exchange of information, public reporting, and continuous review of evolving regimes were highlighted as important tools."}],"words":[{"text":"Implement","start":9291.057,"end":9291.458},{"text":"dispute","start":9291.458,"end":9291.78},{"text":"resolution","start":9291.78,"end":9292.358},{"text":"mechanisms","start":9292.358,"end":9292.952},{"text":"that","start":9292.984,"end":9293.16},{"text":"are","start":9293.225,"end":9293.305},{"text":"fair,","start":9293.305,"end":9293.514},{"text":"transparent,","start":9293.546,"end":9294.188},{"text":"independent,","start":9294.252,"end":9294.991},{"text":"and","start":9295.216,"end":9295.36},{"text":"et","start":9295.633,"end":9295.794},{"text":"cetera.","start":9295.794,"end":9296.436}]},{"text":"That it should be part of it.","start":9296.982,"end":9298.202,"topics":[],"words":[{"text":"That","start":9296.982,"end":9297.159},{"text":"it","start":9297.159,"end":9297.223},{"text":"should","start":9297.223,"end":9297.399},{"text":"be","start":9297.399,"end":9297.56},{"text":"part","start":9297.56,"end":9297.801},{"text":"of","start":9297.801,"end":9297.929},{"text":"it.","start":9297.977,"end":9298.202}]},{"text":"The last intervention I want to make is the linking of this to the protocol which many of the distinguished delegates spoke about.","start":9299.326,"end":9308.89,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. 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A major issue was whether the article should explicitly cover cross-border tax disputes and how it should connect to the planned Protocol II."}],"words":[{"text":"I","start":9388.958,"end":9389.136},{"text":"don't","start":9389.201,"end":9389.33},{"text":"understand,","start":9389.379,"end":9389.995},{"text":"is","start":9390.416,"end":9390.562},{"text":"this","start":9390.595,"end":9391.113},{"text":"article","start":9391.308,"end":9391.664},{"text":"only","start":9392.215,"end":9392.377},{"text":"for","start":9392.377,"end":9392.653},{"text":"domestic","start":9393.107,"end":9393.512},{"text":"dispute?","start":9393.512,"end":9393.917}]}]},{"sentences":[{"text":"Something is not really clear in the text.","start":9394.549,"end":9398.487,"topics":[],"words":[{"text":"Something","start":9394.549,"end":9394.987},{"text":"is","start":9394.987,"end":9395.1},{"text":"not","start":9395.197,"end":9395.57},{"text":"really","start":9396.737,"end":9396.915},{"text":"clear","start":9396.996,"end":9397.499},{"text":"in","start":9397.628,"end":9397.855},{"text":"the","start":9397.887,"end":9398.131},{"text":"text.","start":9398.195,"end":9398.487}]},{"text":"And also, I would like to echo what was said regarding the Protocol II.","start":9399.816,"end":9405.26,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. 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A central question was whether the convention should complement existing standards, avoid duplication, or create a more inclusive framework where current arrangements are seen as insufficient."}],"words":[{"text":"And","start":9399.816,"end":9400.122},{"text":"also,","start":9400.218,"end":9400.557},{"text":"I","start":9400.718,"end":9400.75},{"text":"would","start":9400.879,"end":9401.104},{"text":"like","start":9401.104,"end":9401.362},{"text":"to","start":9401.362,"end":9401.571},{"text":"echo","start":9402.393,"end":9402.683},{"text":"what","start":9402.892,"end":9403.134},{"text":"was","start":9403.134,"end":9403.279},{"text":"said","start":9403.295,"end":9403.617},{"text":"regarding","start":9403.698,"end":9404.229},{"text":"the","start":9404.261,"end":9404.342},{"text":"Protocol","start":9404.583,"end":9405.002},{"text":"II.","start":9405.002,"end":9405.26}]}]},{"sentences":[{"text":"Thank you.","start":9406.098,"end":9406.42,"topics":[],"words":[{"text":"Thank","start":9406.098,"end":9406.275},{"text":"you.","start":9406.275,"end":9406.42}]}]}],"speaker":{"name":null,"affiliation":"ISR","affiliation_full":"Israel","group":null,"function":"Representative"}},{"statement_number":99,"start":9409.54,"pageUrl":"/en/asset/k11/k115qyhs27?t=9410","paragraphs":[{"sentences":[{"text":"Okay, thank you.","start":9409.54,"end":9410.41,"topics":[],"words":[{"text":"Okay,","start":9409.54,"end":9409.991},{"text":"thank","start":9410.007,"end":9410.329},{"text":"you.","start":9410.329,"end":9410.41}]},{"text":"Estonia, please.","start":9410.507,"end":9411.103,"topics":[],"words":[{"text":"Estonia,","start":9410.507,"end":9410.893},{"text":"please.","start":9410.958,"end":9411.103}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":100,"start":9413.471,"pageUrl":"/en/asset/k11/k115qyhs27?t=9414","paragraphs":[{"sentences":[{"text":"Thank you.","start":9413.471,"end":9413.906,"topics":[],"words":[{"text":"Thank","start":9413.471,"end":9413.777},{"text":"you.","start":9413.777,"end":9413.906}]},{"text":"I echo all those countries who have said that it's not clear from the wording to which disputes this article should be applied, whether only domestic or also cross-border ones.","start":9414.099,"end":9426.484,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. 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Speakers stressed the need to distinguish genuinely harmful regimes from legitimate, transparent, substance-based tax incentives used to support investment, employment, or development goals."}],"words":[{"text":"Regarding","start":9427.37,"end":9427.661},{"text":"paragraph","start":9427.726,"end":9428.227},{"text":"2,","start":9428.227,"end":9428.389},{"text":"there's","start":9428.939,"end":9429.15},{"text":"a","start":9429.247,"end":9429.263},{"text":"strong","start":9429.263,"end":9429.635},{"text":"obligation","start":9429.813,"end":9430.396},{"text":"because","start":9430.396,"end":9430.654},{"text":"we're","start":9430.703,"end":9430.897},{"text":"using","start":9430.897,"end":9431.172},{"text":"the","start":9431.286,"end":9431.366},{"text":"word","start":9431.431,"end":9431.69},{"text":"shall,","start":9431.69,"end":9432.062},{"text":"and","start":9433.13,"end":9433.405},{"text":"subparagraph","start":9433.405,"end":9434.198},{"text":"A","start":9434.198,"end":9434.376},{"text":"is","start":9434.792,"end":9434.92},{"text":"basically","start":9435.434,"end":9436.092},{"text":"going","start":9437.104,"end":9437.489},{"text":"into","start":9437.843,"end":9438.196},{"text":"the","start":9438.806,"end":9438.886},{"text":"design","start":9438.886,"end":9439.256},{"text":"of","start":9439.352,"end":9439.448},{"text":"the","start":9439.448,"end":9439.593},{"text":"domestic","start":9439.593,"end":9440.091},{"text":"law,","start":9440.155,"end":9440.251},{"text":"and","start":9440.637,"end":9440.893},{"text":"I'm","start":9440.893,"end":9441.038},{"text":"not","start":9441.038,"end":9441.279},{"text":"sure","start":9441.279,"end":9441.391},{"text":"this","start":9441.455,"end":9441.696},{"text":"is","start":9441.696,"end":9441.825},{"text":"a","start":9442.66,"end":9442.692},{"text":"proper","start":9442.804,"end":9443.254},{"text":"place","start":9443.446,"end":9443.735},{"text":"for","start":9444.426,"end":9444.924},{"text":"such","start":9445.887,"end":9446.256},{"text":"an","start":9446.256,"end":9446.304},{"text":"obligation","start":9446.577,"end":9447.605},{"text":"because","start":9447.637,"end":9448.006},{"text":"it","start":9448.922,"end":9449.002},{"text":"doesn't","start":9449.002,"end":9449.307},{"text":"really","start":9449.323,"end":9449.564},{"text":"have","start":9449.564,"end":9449.933},{"text":"a","start":9450.19,"end":9450.367},{"text":"cross-border","start":9450.431,"end":9451.427},{"text":"nature.","start":9451.427,"end":9452.133}]},{"text":"Because if we are having a cross-border tax dispute, it usually involves 2 tax administrations, And I'm not sure how much use there will be for the other tax administration if one of the countries has very clear legislation.","start":9452.213,"end":9470.825,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. 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Group through the delegation of Zambia.","start":9735.53,"end":9744.584,"topics":[],"words":[{"text":"Chair,","start":9735.53,"end":9735.707},{"text":"ATAF","start":9735.788,"end":9736.144},{"text":"aligns","start":9736.144,"end":9736.661},{"text":"itself","start":9737,"end":9737.42},{"text":"with","start":9737.485,"end":9737.646},{"text":"the","start":9737.646,"end":9737.824},{"text":"proposal","start":9737.824,"end":9738.47},{"text":"made","start":9738.47,"end":9738.68},{"text":"by","start":9738.713,"end":9738.874},{"text":"the","start":9738.874,"end":9739.02},{"text":"African","start":9739.02,"end":9739.456},{"text":"Group","start":9739.504,"end":9739.747},{"text":"through","start":9739.747,"end":9740.975},{"text":"the","start":9740.975,"end":9741.136},{"text":"delegation","start":9741.136,"end":9741.67},{"text":"of","start":9742.796,"end":9742.908},{"text":"Zambia.","start":9742.908,"end":9744.584}]},{"text":"In furtherance of that support, Chair, we want to first highlight that 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agree that paragraph 1 has some restrictive or unclear language when making reference to disputes regarding taxpayers, and as the anchor for Protocol 2, we agree that it needs to be redrafted, and we appreciate the proposals presented by the Africa Group as well as that presented by the delegate from India.","start":10005.349,"end":10023.768,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. 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The question would be that what if there is a subsidiary of a foreign entity operating in a country and a dispute involves the tax authorities of Country B and a subsidiary of a foreign, you know, Country A's holding company?","start":10044.3,"end":10070.309,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. 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A major issue was whether the article should explicitly cover cross-border tax disputes and how it should connect to the planned Protocol II."}],"words":[{"text":"Para","start":10087.62,"end":10087.733},{"text":"1","start":10087.733,"end":10087.862},{"text":"is","start":10087.959,"end":10088.024},{"text":"avoiding","start":10088.056,"end":10088.428},{"text":"usage","start":10088.46,"end":10088.767},{"text":"of","start":10088.767,"end":10088.864},{"text":"the","start":10088.864,"end":10088.945},{"text":"word","start":10088.945,"end":10089.107},{"text":"tax","start":10089.107,"end":10089.301},{"text":"dispute,","start":10089.301,"end":10089.657},{"text":"but","start":10089.673,"end":10089.802},{"text":"it's","start":10089.802,"end":10089.964},{"text":"using","start":10089.98,"end":10090.206},{"text":"the","start":10090.239,"end":10090.319},{"text":"word","start":10090.335,"end":10090.643},{"text":"disputes","start":10090.643,"end":10091.192},{"text":"regarding","start":10091.192,"end":10091.597},{"text":"taxpayers.","start":10091.694,"end":10092.065}]},{"text":"I'm not sure what's— what is sought to be conveyed there.","start":10092.809,"end":10096.204,"topics":[],"words":[{"text":"I'm","start":10092.809,"end":10093.1},{"text":"not","start":10093.132,"end":10093.294},{"text":"sure","start":10093.294,"end":10093.456},{"text":"what's—","start":10093.456,"end":10093.65},{"text":"what","start":10093.86,"end":10093.973},{"text":"is","start":10093.973,"end":10094.086},{"text":"sought","start":10094.119,"end":10094.361},{"text":"to","start":10094.361,"end":10094.442},{"text":"be","start":10094.442,"end":10094.7},{"text":"conveyed","start":10095.493,"end":10095.978},{"text":"there.","start":10095.978,"end":10096.204}]},{"text":"Another observation, Para B of Clause 2 makes a reference to only implementation of dispute resolution mechanism.","start":10097.02,"end":10108.413,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. 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Sorry for being late to the party.","start":10369.907,"end":10372.363,"topics":[],"words":[{"text":"9.","start":10369.907,"end":10370.253},{"text":"Sorry","start":10370.731,"end":10370.978},{"text":"for","start":10370.978,"end":10371.226},{"text":"being","start":10371.226,"end":10371.44},{"text":"late","start":10371.473,"end":10371.72},{"text":"to","start":10371.72,"end":10371.819},{"text":"the","start":10371.819,"end":10372.034},{"text":"party.","start":10372.034,"end":10372.363}]},{"text":"I thought there were other speakers in the pipeline.","start":10372.768,"end":10374.887,"topics":[],"words":[{"text":"I","start":10372.768,"end":10372.785},{"text":"thought","start":10372.834,"end":10373.099},{"text":"there","start":10373.099,"end":10373.198},{"text":"were","start":10373.198,"end":10373.314},{"text":"other","start":10373.331,"end":10373.596},{"text":"speakers","start":10373.596,"end":10374.059},{"text":"in","start":10374.092,"end":10374.142},{"text":"the","start":10374.175,"end":10374.341},{"text":"pipeline.","start":10374.341,"end":10374.887}]},{"text":"Plus, I had to reconcile with my dear co-lead.","start":10377.77,"end":10381.167,"topics":[],"words":[{"text":"Plus,","start":10377.77,"end":10377.931},{"text":"I","start":10377.947,"end":10378.028},{"text":"had","start":10378.028,"end":10378.206},{"text":"to","start":10378.206,"end":10378.287},{"text":"reconcile","start":10378.287,"end":10379.015},{"text":"with","start":10379.015,"end":10379.29},{"text":"my","start":10379.905,"end":10380.099},{"text":"dear","start":10380.536,"end":10380.714},{"text":"co-lead.","start":10380.714,"end":10381.167}]},{"text":"Thank you.","start":10382.655,"end":10383.043,"topics":[],"words":[{"text":"Thank","start":10382.655,"end":10382.898},{"text":"you.","start":10382.898,"end":10383.043}]},{"text":"So first, Mr. Co-lead, thank you for giving me the floor, and I would like first to speak in my national capacity.","start":10383.399,"end":10393.119,"topics":[],"words":[{"text":"So","start":10383.399,"end":10383.545},{"text":"first,","start":10383.545,"end":10384.515},{"text":"Mr.","start":10384.742,"end":10385.001},{"text":"Co-lead,","start":10385.065,"end":10385.405},{"text":"thank","start":10385.47,"end":10385.712},{"text":"you","start":10385.712,"end":10385.809},{"text":"for","start":10385.809,"end":10386.23},{"text":"giving","start":10386.359,"end":10386.57},{"text":"me","start":10386.618,"end":10386.699},{"text":"the","start":10386.699,"end":10386.893},{"text":"floor,","start":10386.91,"end":10387.088},{"text":"and","start":10387.105,"end":10387.413},{"text":"I","start":10387.576,"end":10387.592},{"text":"would","start":10387.592,"end":10387.755},{"text":"like","start":10388.064,"end":10388.178},{"text":"first","start":10388.405,"end":10388.568},{"text":"to","start":10388.568,"end":10388.665},{"text":"speak","start":10388.714,"end":10389.478},{"text":"in","start":10391.185,"end":10391.331},{"text":"my","start":10391.331,"end":10391.429},{"text":"national","start":10391.982,"end":10392.469},{"text":"capacity.","start":10392.469,"end":10393.119}]},{"text":"As Germany, I would like to welcome the more flexible drafting.","start":10395.8,"end":10399.268,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty and Legitimate Tax Incentives","description":"A recurring issue was how to address harmful tax practices without undermining states’ sovereign right to design their own tax systems and development policies. 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first of all, we have heard the voices asking to limit this commitment here to cross-border tax disputes in order to make it consistent with the Second Protocol.","start":10504.406,"end":10515.665,"topics":[{"key":"tax-dispute-resolution","label":"Prevention and Resolution of Tax Disputes","description":"Under Article 9, many speakers focused on the need for effective systems to prevent and resolve tax disputes, especially to improve tax certainty and cooperation. 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