{"disclaimer":"Automatically generated transcript — may contain errors. Not an official United Nations record.","video":{"id":"k14/k14sw4koi0","kaltura_id":"1_4sw4koi0","title":"(6th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","clean_title":"(6th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","url":"https://webtv.un.org/en/asset/k14/k14sw4koi0","date":"2026-02-05T00:00:00.000Z","scheduled_time":"2026-02-05T20:00:00.000Z","status":"finished","duration":"02:29:25","category":"Economic and Social Council","body":"Economic and Social Council","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k14/k14sw4koi0"},"metadata":{"summary":"The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February.","description":"Framework Convention (Continued) Discussion on the provisions in the updated draft framework convention template 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. The 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","Economic and Social Council","Subsidiary Bodies","International Tax Cooperation"],"geographic_subject":[],"subject_topical":["INTERGOVERNMENTAL ORGANIZATIONS","TAXATION"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[]},"transcript":{"transcript_id":"29618413-6d11-426b-ae8b-9ff1d5e48d5c","language":"en","data":[{"statement_number":1,"paragraphs":[{"sentences":[{"text":"Good afternoon, distinguished delegates.","start":0.72,"end":2.48,"topics":[],"words":[{"text":"Good","start":0.72,"end":0.88},{"text":"afternoon,","start":0.88,"end":1.36},{"text":"distinguished","start":1.36,"end":1.96},{"text":"delegates.","start":1.96,"end":2.48}]},{"text":"I hope we all had a good break and we want to continue from where we left off before we broke for lunch.","start":3.76,"end":15.36,"topics":[],"words":[{"text":"I","start":3.76,"end":4.04},{"text":"hope","start":4.04,"end":4.2},{"text":"we","start":4.2,"end":4.36},{"text":"all","start":4.36,"end":4.56},{"text":"had","start":4.56,"end":4.76},{"text":"a","start":4.76,"end":4.88},{"text":"good","start":4.88,"end":5.04},{"text":"break","start":5.04,"end":5.36},{"text":"and","start":6.88,"end":7.28},{"text":"we","start":8.56,"end":8.92},{"text":"want","start":8.92,"end":9.2},{"text":"to","start":9.2,"end":9.44},{"text":"continue","start":9.44,"end":9.76},{"text":"from","start":9.84,"end":10.2},{"text":"where","start":10.2,"end":10.48},{"text":"we","start":10.48,"end":10.72},{"text":"left","start":10.72,"end":10.96},{"text":"off","start":10.96,"end":11.28},{"text":"before","start":13.92,"end":14.28},{"text":"we","start":14.28,"end":14.52},{"text":"broke","start":14.52,"end":14.76},{"text":"for","start":14.76,"end":14.96},{"text":"lunch.","start":14.96,"end":15.36}]}]},{"sentences":[{"text":"We are still on Article 9, Mutual Administrative Assistance and would like to call on the United Kingdom if they are ready to make their comments.","start":17.76,"end":28.91,"topics":[],"words":[{"text":"We","start":17.76,"end":18.04},{"text":"are","start":18.04,"end":18.2},{"text":"still","start":18.2,"end":18.4},{"text":"on","start":18.4,"end":18.72},{"text":"Article","start":19.28,"end":19.68},{"text":"9,","start":19.76,"end":20.12},{"text":"Mutual","start":20.12,"end":20.52},{"text":"Administrative","start":20.52,"end":21.12},{"text":"Assistance","start":21.12,"end":21.68},{"text":"and","start":23.04,"end":23.36},{"text":"would","start":23.36,"end":23.6},{"text":"like","start":23.6,"end":23.8},{"text":"to","start":23.8,"end":23.92},{"text":"call","start":23.92,"end":24.08},{"text":"on","start":24.08,"end":24.28},{"text":"the","start":24.28,"end":24.56},{"text":"United","start":24.56,"end":24.96},{"text":"Kingdom","start":24.96,"end":25.4},{"text":"if","start":25.4,"end":25.52},{"text":"they","start":25.52,"end":25.64},{"text":"are","start":25.64,"end":25.76},{"text":"ready","start":25.76,"end":25.96},{"text":"to","start":25.96,"end":26.24},{"text":"make","start":28.27,"end":28.39},{"text":"their","start":28.39,"end":28.59},{"text":"comments.","start":28.59,"end":28.91}]}]},{"sentences":[{"text":"The united kingdom in?","start":42.83,"end":44.19,"topics":[],"words":[{"text":"The","start":42.83,"end":43.15},{"text":"united","start":43.15,"end":43.43},{"text":"kingdom","start":43.43,"end":43.87},{"text":"in?","start":43.87,"end":44.19}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":2,"paragraphs":[{"sentences":[{"text":"All right.","start":52.12,"end":52.44,"topics":[],"words":[{"text":"All","start":52.12,"end":52.2},{"text":"right.","start":52.2,"end":52.44}]},{"text":"Yeah.","start":52.92,"end":53.4,"topics":[],"words":[{"text":"Yeah.","start":52.92,"end":53.4}]}]},{"sentences":[{"text":"Okay. In the annoying, we'll have apology apologies.","start":56.44,"end":59.56,"topics":[],"words":[{"text":"Okay.","start":56.44,"end":56.88},{"text":"In","start":56.88,"end":57.04},{"text":"the","start":57.04,"end":57.2},{"text":"annoying,","start":57.2,"end":57.6},{"text":"we'll","start":57.6,"end":57.8},{"text":"have","start":57.8,"end":58.04},{"text":"apology","start":58.12,"end":58.6},{"text":"apologies.","start":58.84,"end":59.56}]},{"text":"Co lead I. I should have been paying more attention following the break.","start":59.88,"end":63.48,"topics":[],"words":[{"text":"Co","start":59.88,"end":60.2},{"text":"lead","start":60.2,"end":60.52},{"text":"I.","start":61.08,"end":61.4},{"text":"I","start":61.4,"end":61.6},{"text":"should","start":61.6,"end":61.76},{"text":"have","start":61.76,"end":61.88},{"text":"been","start":61.88,"end":62},{"text":"paying","start":62,"end":62.2},{"text":"more","start":62.2,"end":62.32},{"text":"attention","start":62.32,"end":62.72},{"text":"following","start":62.72,"end":63},{"text":"the","start":63,"end":63.2},{"text":"break.","start":63.2,"end":63.48}]},{"text":"So I think on this article the UK agrees that mutual administrative assistance and transparency are important matters and supports the inclusion of high level principles that recognize this.","start":64.76,"end":74.36,"topics":[{"key":"high-level-commitment-and-protocols","label":"High-Level Commitment and Protocols","description":"Structuring 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are a wide range of mutual forms of mutual administrative assistance available and a comprehensive existing framework and we think that we should be able to continue to rely on that framework in the future and also implement the necessary and fundamental safeguards that those frameworks contain.","start":326.93,"end":355.2,"topics":[{"key":"existing-frameworks-coherence","label":"Coherence with Existing Frameworks","description":"Clarifying how the Convention’s commitments interact with the OECD MAC, bilateral tax treaties, and other instruments, including the role of Article 15 in avoiding duplication and ensuring legal consistency."},{"key":"procedural-safeguards-and-confidentiality","label":"Procedural Safeguards and Confidentiality","description":"Embedding due process, confidentiality, limitation of use, reciprocity, data protection standards, and defined refusal grounds to protect taxpayer rights and ensure reliable 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with respect to how we should frame this commitment and the drafting, we would suggest that we remain high level here.","start":356.48,"end":370.24,"topics":[{"key":"high-level-commitment-and-protocols","label":"High-Level Commitment and Protocols","description":"Structuring Article 9 as a high-level obligation while deferring detailed modalities (lists of measures, procedures, timelines) to future protocols or COP 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share the sentiments expressed by India and others with respect to the use of the widest measure possible.","start":371.44,"end":380.57,"topics":[{"key":"language-widest-measure","label":"Wording of “Widest Measure”","description":"Addressing concerns over ambiguous or expansive phrasing such as “widest measure” by considering alternatives (e.g., appropriate or feasible measures) to enhance clarity and 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therefore we think that the listing in paragraph one should also be deleted to keep this commitment at a high level.","start":423.11,"end":433.57,"topics":[{"key":"high-level-commitment-and-protocols","label":"High-Level Commitment and Protocols","description":"Structuring Article 9 as a high-level obligation while deferring detailed modalities (lists of measures, procedures, timelines) to future protocols or COP 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we are uncertain of whether this intention here is that paragraph one should be a basis for cooperation in itself.","start":433.73,"end":447.57,"topics":[{"key":"high-level-commitment-and-protocols","label":"High-Level Commitment and Protocols","description":"Structuring Article 9 as a high-level obligation while deferring detailed modalities (lists of measures, procedures, timelines) to future protocols or COP 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details would then be necessary.","start":449.33,"end":452.69,"topics":[{"key":"high-level-commitment-and-protocols","label":"High-Level Commitment and Protocols","description":"Structuring Article 9 as a high-level obligation while deferring detailed modalities (lists of measures, procedures, timelines) to future protocols or COP decisions."}],"words":[{"text":"But","start":449.33,"end":449.65},{"text":"we","start":449.65,"end":449.89},{"text":"think","start":449.89,"end":450.13},{"text":"that","start":450.13,"end":450.45},{"text":"further","start":450.69,"end":451.01},{"text":"details","start":451.01,"end":451.45},{"text":"would","start":451.45,"end":451.65},{"text":"then","start":451.65,"end":451.85},{"text":"be","start":451.85,"end":452.05},{"text":"necessary.","start":452.05,"end":452.69}]},{"text":"So we suggest deleting it to remain high level with respect to paragraph two.","start":452.69,"end":458.7,"topics":[{"key":"high-level-commitment-and-protocols","label":"High-Level 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we would suggest deleting and eliminate as the barriers that may be identified could relate to other frameworks and it would be for other frameworks to eliminate those barriers.","start":473.98,"end":491.59,"topics":[{"key":"existing-frameworks-coherence","label":"Coherence with Existing Frameworks","description":"Clarifying how the Convention’s commitments interact with the OECD MAC, bilateral tax treaties, and other instruments, including the role of Article 15 in avoiding duplication and ensuring legal consistency."},{"key":"administrative-barriers-removal","label":"Administrative Barriers Removal","description":"Cooperating to identify and, where appropriate, address administrative barriers to effective assistance without undermining essential safeguards or constitutional 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think in terms of redrafting paragraph one, we've heard a few different formulations that I think would be helpful to further look 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unclear whether this is intended to be a legal basis for these types of administrative assistance.","start":623.01,"end":629.41,"topics":[{"key":"existing-frameworks-coherence","label":"Coherence with Existing Frameworks","description":"Clarifying how the Convention’s commitments interact with the OECD MAC, bilateral tax treaties, and other instruments, including the role of Article 15 in avoiding duplication and ensuring legal 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respect we support the remove, deletion of effective and changing of assessment to administration, which we think will cover all aspects of administration of taxes.","start":866.58,"end":879.06,"topics":[{"key":"language-widest-measure","label":"Wording of “Widest Measure”","description":"Addressing concerns over ambiguous or expansive phrasing such as “widest measure” by considering alternatives (e.g., appropriate or feasible measures) to enhance clarity and participation."},{"key":"assistance-in-tax-collection","label":"Assistance in Tax Collection","description":"Debating whether assistance in tax collection should be included, optional, or subject to reservations, and clarifying its scope and 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in that paragraph three we support the replacement of that paragraph with the wording that has been supplied by African Group to the extent that it will provide a basis for the State Parties to develop a protocol.","start":932.07,"end":954.6,"topics":[{"key":"high-level-commitment-and-protocols","label":"High-Level Commitment and Protocols","description":"Structuring Article 9 as a high-level obligation while deferring detailed modalities (lists of measures, procedures, timelines) to future protocols or COP 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paragraph three should rather expect or require the State Parties to develop the protocol to implement paragraph one of the Article.","start":954.6,"end":965.08,"topics":[{"key":"high-level-commitment-and-protocols","label":"High-Level Commitment and Protocols","description":"Structuring Article 9 as a high-level obligation while deferring detailed modalities (lists of measures, procedures, timelines) to future protocols or COP 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finally, with respect to the the comment on the binding nature of paragraph 1, we are of the view that paragraph 1 are based inconsistent with what we have always expressed in respect of paragraph or the binding nature of the Convention Paragraph one, we expect it to be binding and for it to be binding, to have a binding and to be a binding provision, we expect it to have the word shah of Course, in having the word shah, we recognize the concerns that have been raised in respect of having the word shah.","start":966.6,"end":1007.05,"topics":[{"key":"high-level-commitment-and-protocols","label":"High-Level Commitment and Protocols","description":"Structuring Article 9 as a high-level obligation while deferring detailed modalities (lists of measures, procedures, timelines) to future protocols or COP decisions."},{"key":"language-widest-measure","label":"Wording of “Widest Measure”","description":"Addressing concerns over ambiguous or expansive phrasing such as “widest measure” by 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add our voice to others that we need.","start":1629.8,"end":1632.6,"topics":[],"words":[{"text":"We","start":1629.8,"end":1630.12},{"text":"add","start":1630.12,"end":1630.32},{"text":"our","start":1630.32,"end":1630.52},{"text":"voice","start":1630.52,"end":1630.84},{"text":"to","start":1630.84,"end":1631.04},{"text":"others","start":1631.04,"end":1631.32},{"text":"that","start":1631.72,"end":1632.08},{"text":"we","start":1632.08,"end":1632.32},{"text":"need.","start":1632.32,"end":1632.6}]}]},{"sentences":[{"text":"We need clarity regarding the interaction with the existing agreements.","start":1633.7,"end":1637.86,"topics":[{"key":"existing-frameworks-coherence","label":"Coherence with Existing Frameworks","description":"Clarifying how the Convention’s commitments interact with the OECD MAC, bilateral tax treaties, and other instruments, including the role of Article 15 in avoiding duplication and ensuring legal 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Co Lead Mutual administrative assistance is the backbone of effective international tax cooperation.","start":1690.04,"end":1698.2,"topics":[{"key":"transparency-and-information-exchange","label":"Transparency and Information Exchange","description":"Integrating transparency measures and information-exchange mechanisms with appropriate safeguards, and exploring more multilateral, accessible solutions beyond bilateral 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fully aligns with the statement delivered by Zambia on behalf of the Africa Group.","start":1716.15,"end":1721.11,"topics":[],"words":[{"text":"Ghana","start":1716.15,"end":1716.79},{"text":"fully","start":1716.79,"end":1717.15},{"text":"aligns","start":1717.15,"end":1717.67},{"text":"with","start":1717.67,"end":1717.87},{"text":"the","start":1717.87,"end":1718.07},{"text":"statement","start":1718.07,"end":1718.39},{"text":"delivered","start":1718.47,"end":1718.99},{"text":"by","start":1718.99,"end":1719.19},{"text":"Zambia","start":1719.19,"end":1719.67},{"text":"on","start":1719.67,"end":1719.87},{"text":"behalf","start":1719.87,"end":1720.15},{"text":"of","start":1720.15,"end":1720.23},{"text":"the","start":1720.23,"end":1720.35},{"text":"Africa","start":1720.35,"end":1720.63},{"text":"Group.","start":1720.71,"end":1721.11}]},{"text":"We share the View that Article 9 is central to the credibility and effectiveness of this instrument, particularly in enabling developing countries to 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concerns underscore the need for clarity, balance and practicality in implementation while preserving the core objective of a meaningful cooperation.","start":1753.06,"end":1764.98,"topics":[{"key":"language-widest-measure","label":"Wording of “Widest Measure”","description":"Addressing concerns over ambiguous or expansive phrasing such as “widest measure” by considering alternatives (e.g., appropriate or feasible measures) to enhance clarity and 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wishes to briefly comment on the formulation in paragraph 1 referring to facilitating the effective assessment of taxes.","start":1766.08,"end":1775.84,"topics":[{"key":"language-widest-measure","label":"Wording of “Widest Measure”","description":"Addressing concerns over ambiguous or expansive phrasing such as “widest measure” by considering alternatives (e.g., appropriate or feasible measures) to enhance clarity and 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across jurisdictions and could inadvertently introduce a resource based standard rather than an obligation of cooperation.","start":1784.72,"end":1796.7,"topics":[{"key":"language-widest-measure","label":"Wording of “Widest Measure”","description":"Addressing concerns over ambiguous or expansive phrasing such as “widest measure” by considering alternatives (e.g., appropriate or feasible measures) to enhance clarity and participation."},{"key":"sovereignty-and-capacity-building","label":"Sovereignty and Capacity Building","description":"Ensuring obligations respect constitutional and legislative constraints and pairing mutual assistance with capacity-building and technical support to reflect diverse national 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Ghana's perspective, these risks creating asymmetries in the implementation and conditioning assistance on capacity or outcomes contrary to the spirit of inclusive international tax cooperation.","start":1798.14,"end":1812.14,"topics":[{"key":"sovereignty-and-capacity-building","label":"Sovereignty and Capacity Building","description":"Ensuring obligations respect constitutional and legislative constraints and pairing mutual assistance with capacity-building and technical support to reflect diverse national capacities."},{"key":"inclusivity-and-development","label":"Inclusivity and Development Goals","description":"Framing mutual administrative assistance as a tool to mobilize domestic revenues, support sustainable development, and correct inequities faced by developing countries in global tax 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therefore believe that language focusing on facilitation and cooperation without subjective qualifiers would provide greater legal certainty and better reflect the realities of developing countries on tax administration.","start":1812.54,"end":1827.03,"topics":[{"key":"language-widest-measure","label":"Wording of “Widest Measure”","description":"Addressing concerns over ambiguous or expansive phrasing such as “widest measure” by considering alternatives (e.g., appropriate or feasible measures) to enhance clarity and participation."},{"key":"inclusivity-and-development","label":"Inclusivity and Development Goals","description":"Framing mutual administrative assistance as a tool to mobilize domestic revenues, support sustainable development, and correct inequities faced by developing countries in global tax 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strongly supports the Africa Group's proposal on Paragraph three.","start":1836.55,"end":1841.19,"topics":[],"words":[{"text":"Ghana","start":1836.55,"end":1837.11},{"text":"strongly","start":1837.11,"end":1837.55},{"text":"supports","start":1837.55,"end":1838.03},{"text":"the","start":1838.03,"end":1838.19},{"text":"Africa","start":1838.19,"end":1838.47},{"text":"Group's","start":1838.63,"end":1839.19},{"text":"proposal","start":1839.19,"end":1839.91},{"text":"on","start":1839.91,"end":1840.23},{"text":"Paragraph","start":1840.23,"end":1840.83},{"text":"three.","start":1840.83,"end":1841.19}]},{"text":"Recognizing guidance or additional instruments to be provided by the Conference of Parties is 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conclusion, Article 9 must remain ambitious yet workable.","start":1866.18,"end":1871.06,"topics":[],"words":[{"text":"In","start":1866.18,"end":1866.5},{"text":"conclusion,","start":1866.5,"end":1867.22},{"text":"Article","start":1867.46,"end":1867.86},{"text":"9","start":1868.02,"end":1868.42},{"text":"must","start":1868.42,"end":1868.74},{"text":"remain","start":1868.74,"end":1869.14},{"text":"ambitious","start":1869.14,"end":1869.78},{"text":"yet","start":1870.1,"end":1870.46},{"text":"workable.","start":1870.46,"end":1871.06}]},{"text":"By anchoring its implementation in collective guidance agreed by State Parties, we can ensure that mutual administrative assistance truly delivers on its promise for Africa and for 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Guinea.","start":1890.91,"end":1892.83,"topics":[],"words":[{"text":"We","start":1890.91,"end":1891.19},{"text":"now","start":1891.19,"end":1891.35},{"text":"have","start":1891.35,"end":1891.55},{"text":"Papua","start":1891.55,"end":1892.11},{"text":"New","start":1892.11,"end":1892.27},{"text":"Guinea.","start":1892.27,"end":1892.83}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":26,"paragraphs":[{"sentences":[{"text":"Thank you Kholid for the floor for Papua New 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qualifications include specific texts to be covered by this framework, the principle of reciprocity, and the requirement for express consent to engage in a type of mutual administrative assistance, amongst 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the outset, Papua New guinea subscribes to existing tax agreements that also provide for mutual administrative 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obligations that will be Created by Article 9 and if we do become a State Party to this Framework, the implications this will have for our existing tax 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are also of the View that Article 9 must include wording that places the obligations on States Parties to have in place the necessary safeguards and reciprocity standards required for engaging in providing and receiving administrative assistance from from other States Parties.","start":1963.17,"end":1981.61,"topics":[],"words":[{"text":"We","start":1963.17,"end":1963.49},{"text":"are","start":1963.49,"end":1963.69},{"text":"also","start":1963.69,"end":1963.93},{"text":"of","start":1963.93,"end":1964.13},{"text":"the","start":1964.13,"end":1964.25},{"text":"View","start":1964.25,"end":1964.45},{"text":"that","start":1964.45,"end":1964.65},{"text":"Article","start":1964.65,"end":1964.93},{"text":"9","start":1965.09,"end":1965.45},{"text":"must","start":1965.45,"end":1965.77},{"text":"include","start":1965.77,"end":1966.09},{"text":"wording","start":1966.09,"end":1966.57},{"text":"that","start":1966.57,"end":1966.77},{"text":"places","start":1966.77,"end":1967.13},{"text":"the","start":1967.13,"end":1967.29},{"text":"obligations","start":1967.29,"end":1967.97},{"text":"on","start":1968.45,"end":1968.77},{"text":"States","start":1968.77,"end":1969.09},{"text":"Parties","start":1969.169,"end":1969.73},{"text":"to","start":1969.73,"end":1969.93},{"text":"have","start":1969.93,"end":1970.13},{"text":"in","start":1970.13,"end":1970.37},{"text":"place","start":1970.37,"end":1970.69},{"text":"the","start":1971.09,"end":1971.37},{"text":"necessary","start":1971.37,"end":1971.93},{"text":"safeguards","start":1971.93,"end":1972.61},{"text":"and","start":1972.61,"end":1972.85},{"text":"reciprocity","start":1972.85,"end":1973.77},{"text":"standards","start":1973.77,"end":1974.37},{"text":"required","start":1974.85,"end":1975.41},{"text":"for","start":1975.41,"end":1975.65},{"text":"engaging","start":1975.65,"end":1976.21},{"text":"in","start":1976.21,"end":1976.49},{"text":"providing","start":1976.49,"end":1977.01},{"text":"and","start":1977.33,"end":1977.65},{"text":"receiving","start":1977.65,"end":1978.13},{"text":"administrative","start":1978.13,"end":1978.97},{"text":"assistance","start":1978.97,"end":1979.57},{"text":"from","start":1979.81,"end":1980.02},{"text":"from","start":1980.17,"end":1980.29},{"text":"other","start":1980.29,"end":1980.49},{"text":"States","start":1980.49,"end":1980.81},{"text":"Parties.","start":1980.97,"end":1981.61}]},{"text":"The current text of Article 9 does not include such safeguards, including limitation of use to tax purposes, data protection standards and grounds for refusal to provide administrative assistance.","start":1982.65,"end":1995.93,"topics":[],"words":[{"text":"The","start":1982.65,"end":1982.97},{"text":"current","start":1982.97,"end":1983.25},{"text":"text","start":1983.25,"end":1983.61},{"text":"of","start":1983.61,"end":1983.81},{"text":"Article","start":1983.81,"end":1984.09},{"text":"9","start":1984.17,"end":1984.49},{"text":"does","start":1984.49,"end":1984.73},{"text":"not","start":1984.73,"end":1984.93},{"text":"include","start":1984.93,"end":1985.21},{"text":"such","start":1985.29,"end":1985.69},{"text":"safeguards,","start":1985.69,"end":1986.41},{"text":"including","start":1986.81,"end":1987.21},{"text":"limitation","start":1987.29,"end":1987.93},{"text":"of","start":1987.93,"end":1988.21},{"text":"use","start":1988.21,"end":1988.45},{"text":"to","start":1988.45,"end":1988.69},{"text":"tax","start":1988.69,"end":1988.97},{"text":"purposes,","start":1988.97,"end":1989.69},{"text":"data","start":1990.09,"end":1990.49},{"text":"protection","start":1990.57,"end":1991.13},{"text":"standards","start":1991.13,"end":1991.77},{"text":"and","start":1991.85,"end":1992.25},{"text":"grounds","start":1992.25,"end":1992.77},{"text":"for","start":1992.77,"end":1992.97},{"text":"refusal","start":1992.97,"end":1993.57},{"text":"to","start":1993.57,"end":1993.77},{"text":"provide","start":1993.77,"end":1994.09},{"text":"administrative","start":1994.41,"end":1995.29},{"text":"assistance.","start":1995.29,"end":1995.93}]},{"text":"We mention these three fully aware of the fact that there are many more safeguards that States Parties can subscribe to.","start":1996.97,"end":2003.45,"topics":[],"words":[{"text":"We","start":1996.97,"end":1997.29},{"text":"mention","start":1997.29,"end":1997.61},{"text":"these","start":1997.61,"end":1997.89},{"text":"three","start":1997.89,"end":1998.25},{"text":"fully","start":1998.25,"end":1998.61},{"text":"aware","start":1998.61,"end":1998.89},{"text":"of","start":1998.89,"end":1999.09},{"text":"the","start":1999.09,"end":1999.25},{"text":"fact","start":1999.25,"end":1999.41},{"text":"that","start":1999.41,"end":1999.57},{"text":"there","start":1999.57,"end":1999.73},{"text":"are","start":1999.73,"end":1999.89},{"text":"many","start":1999.89,"end":2000.09},{"text":"more","start":2000.09,"end":2000.33},{"text":"safeguards","start":2000.33,"end":2000.97},{"text":"that","start":2001.13,"end":2001.45},{"text":"States","start":2001.45,"end":2001.77},{"text":"Parties","start":2001.85,"end":2002.33},{"text":"can","start":2002.33,"end":2002.57},{"text":"subscribe","start":2002.57,"end":2003.13},{"text":"to.","start":2003.13,"end":2003.45}]},{"text":"We also say that despite focusing on enabling cooperation between between States Parties, the text of Article 9 omits the important aspect of providing the necessary protections for taxpayers.","start":2004.89,"end":2017.38,"topics":[],"words":[{"text":"We","start":2004.89,"end":2005.21},{"text":"also","start":2005.21,"end":2005.49},{"text":"say","start":2005.49,"end":2005.73},{"text":"that","start":2005.73,"end":2005.89},{"text":"despite","start":2005.89,"end":2006.17},{"text":"focusing","start":2006.17,"end":2006.77},{"text":"on","start":2006.77,"end":2006.93},{"text":"enabling","start":2006.93,"end":2007.41},{"text":"cooperation","start":2007.41,"end":2008.01},{"text":"between","start":2008.01,"end":2008.33},{"text":"between","start":2008.9,"end":2009.14},{"text":"States","start":2009.14,"end":2009.54},{"text":"Parties,","start":2009.54,"end":2010.18},{"text":"the","start":2010.42,"end":2010.7},{"text":"text","start":2010.7,"end":2010.98},{"text":"of","start":2010.98,"end":2011.18},{"text":"Article","start":2011.18,"end":2011.46},{"text":"9","start":2011.46,"end":2011.78},{"text":"omits","start":2011.78,"end":2012.22},{"text":"the","start":2012.22,"end":2012.38},{"text":"important","start":2012.38,"end":2012.66},{"text":"aspect","start":2012.74,"end":2013.3},{"text":"of","start":2013.86,"end":2014.18},{"text":"providing","start":2014.18,"end":2014.62},{"text":"the","start":2014.62,"end":2014.86},{"text":"necessary","start":2014.86,"end":2015.3},{"text":"protections","start":2015.3,"end":2016.1},{"text":"for","start":2016.18,"end":2016.5},{"text":"taxpayers.","start":2016.5,"end":2017.38}]},{"text":"Khalid Our final remark concerns paragraph three of Article nine.","start":2018.9,"end":2023.3,"topics":[],"words":[{"text":"Khalid","start":2018.9,"end":2019.54},{"text":"Our","start":2019.86,"end":2020.18},{"text":"final","start":2020.18,"end":2020.46},{"text":"remark","start":2020.46,"end":2020.94},{"text":"concerns","start":2020.94,"end":2021.54},{"text":"paragraph","start":2021.54,"end":2022.1},{"text":"three","start":2022.1,"end":2022.34},{"text":"of","start":2022.34,"end":2022.54},{"text":"Article","start":2022.54,"end":2022.82},{"text":"nine.","start":2022.9,"end":2023.3}]}]},{"sentences":[{"text":"Similar to the other jurisdictions, we deem that this is a detail that could be better placed in a portocol if that is done, it is important imperative that a time limit must be specified within which the requested party should inform the requesting party that the letter's request has been 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a time period specified here will ensure that parties notify one another in ample time.","start":2046.05,"end":2052.61,"topics":[],"words":[{"text":"Having","start":2046.05,"end":2046.37},{"text":"a","start":2046.37,"end":2046.61},{"text":"time","start":2046.61,"end":2046.85},{"text":"period","start":2046.85,"end":2047.17},{"text":"specified","start":2047.25,"end":2047.77},{"text":"here","start":2047.77,"end":2048.05},{"text":"will","start":2048.05,"end":2048.29},{"text":"ensure","start":2048.29,"end":2048.57},{"text":"that","start":2048.57,"end":2048.89},{"text":"parties","start":2048.89,"end":2049.37},{"text":"notify","start":2049.37,"end":2049.89},{"text":"one","start":2050.93,"end":2051.21},{"text":"another","start":2051.21,"end":2051.49},{"text":"in","start":2051.49,"end":2051.85},{"text":"ample","start":2051.85,"end":2052.29},{"text":"time.","start":2052.29,"end":2052.61}]},{"text":"This in turn will allow the requesting party to consider other possible avenues to seek assistance.","start":2052.85,"end":2059.25,"topics":[],"words":[{"text":"This","start":2052.85,"end":2053.17},{"text":"in","start":2053.17,"end":2053.41},{"text":"turn","start":2053.41,"end":2053.69},{"text":"will","start":2053.69,"end":2053.97},{"text":"allow","start":2053.97,"end":2054.21},{"text":"the","start":2054.21,"end":2054.41},{"text":"requesting","start":2054.41,"end":2055.01},{"text":"party","start":2055.01,"end":2055.33},{"text":"to","start":2055.65,"end":2055.97},{"text":"consider","start":2055.97,"end":2056.29},{"text":"other","start":2056.37,"end":2056.69},{"text":"possible","start":2056.69,"end":2057.01},{"text":"avenues","start":2057.09,"end":2057.69},{"text":"to","start":2057.69,"end":2057.93},{"text":"seek","start":2057.93,"end":2058.29},{"text":"assistance.","start":2058.53,"end":2059.25}]},{"text":"Thank 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you.","start":2070.62,"end":2071.22,"topics":[],"words":[{"text":"Thank","start":2070.62,"end":2070.98},{"text":"you.","start":2070.98,"end":2071.22}]},{"text":"Chair Echoing the sentiments of previous delegations, we wish to note that several instruments already address the mutual administrative assistance.","start":2071.22,"end":2085.18,"topics":[],"words":[{"text":"Chair","start":2071.22,"end":2071.58},{"text":"Echoing","start":2073.1,"end":2073.66},{"text":"the","start":2073.66,"end":2073.9},{"text":"sentiments","start":2073.9,"end":2074.5},{"text":"of","start":2074.5,"end":2074.86},{"text":"previous","start":2074.86,"end":2075.26},{"text":"delegations,","start":2076.46,"end":2077.18},{"text":"we","start":2077.82,"end":2078.1},{"text":"wish","start":2078.1,"end":2078.34},{"text":"to","start":2078.34,"end":2078.5},{"text":"note","start":2078.5,"end":2078.78},{"text":"that","start":2078.78,"end":2079.1},{"text":"several","start":2079.74,"end":2080.14},{"text":"instruments","start":2080.22,"end":2080.78},{"text":"already","start":2081.98,"end":2082.38},{"text":"address","start":2082.46,"end":2082.86},{"text":"the","start":2083.02,"end":2083.34},{"text":"mutual","start":2083.34,"end":2083.78},{"text":"administrative","start":2083.78,"end":2084.58},{"text":"assistance.","start":2084.58,"end":2085.18}]},{"text":"Notably, the Multilateral Treaty has been signed by over 150 states, including a significant portion of the UN member 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this context, Article 15 serves as a crucial framework for ensuring legal coherence to understand our commitments.","start":2100.57,"end":2115.3,"topics":[],"words":[{"text":"In","start":2100.57,"end":2100.85},{"text":"this","start":2100.85,"end":2101.09},{"text":"context,","start":2101.09,"end":2101.61},{"text":"Article","start":2103.29,"end":2103.69},{"text":"15","start":2103.77,"end":2104.17},{"text":"serves","start":2104.649,"end":2105.09},{"text":"as","start":2105.09,"end":2105.25},{"text":"a","start":2105.25,"end":2105.41},{"text":"crucial","start":2105.41,"end":2106.01},{"text":"framework","start":2107.69,"end":2108.29},{"text":"for","start":2108.29,"end":2108.61},{"text":"ensuring","start":2108.61,"end":2109.13},{"text":"legal","start":2110.73,"end":2111.25},{"text":"coherence","start":2111.25,"end":2111.93},{"text":"to","start":2112.97,"end":2113.29},{"text":"understand","start":2113.29,"end":2113.61},{"text":"our","start":2114.42,"end":2114.62},{"text":"commitments.","start":2114.62,"end":2115.3}]}]},{"sentences":[{"text":"Our view of this Article is that it should be a high 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also agree with other States that said that there is a need to reservations, as there are in the Mac regarding the phrases 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Article 1, we agree with India regarding the widest measures and also the facilitate.","start":2140.67,"end":2148.51,"topics":[],"words":[{"text":"Regarding","start":2140.67,"end":2141.15},{"text":"Article","start":2141.31,"end":2141.71},{"text":"1,","start":2141.79,"end":2142.11},{"text":"we","start":2142.11,"end":2142.31},{"text":"agree","start":2142.31,"end":2142.59},{"text":"with","start":2142.59,"end":2142.99},{"text":"India","start":2143.15,"end":2143.55},{"text":"regarding","start":2143.95,"end":2144.59},{"text":"the","start":2144.59,"end":2144.91},{"text":"widest","start":2145.31,"end":2145.91},{"text":"measures","start":2145.91,"end":2146.39},{"text":"and","start":2146.39,"end":2146.67},{"text":"also","start":2146.67,"end":2146.99},{"text":"the","start":2147.07,"end":2147.47},{"text":"facilitate.","start":2147.63,"end":2148.51}]},{"text":"I will not talk about it specifically.","start":2149.39,"end":2154.43,"topics":[],"words":[{"text":"I","start":2149.39,"end":2149.67},{"text":"will","start":2149.67,"end":2149.87},{"text":"not","start":2149.87,"end":2150.19},{"text":"talk","start":2152.75,"end":2153.15},{"text":"about","start":2153.15,"end":2153.47},{"text":"it","start":2153.47,"end":2153.71},{"text":"specifically.","start":2153.71,"end":2154.43}]},{"text":"We also think that the list should not be here.","start":2154.67,"end":2157.75,"topics":[],"words":[{"text":"We","start":2154.67,"end":2154.99},{"text":"also","start":2154.99,"end":2155.27},{"text":"think","start":2155.27,"end":2155.55},{"text":"that","start":2155.55,"end":2155.869},{"text":"the","start":2155.869,"end":2156.19},{"text":"list","start":2156.19,"end":2156.51},{"text":"should","start":2156.67,"end":2156.99},{"text":"not","start":2156.99,"end":2157.23},{"text":"be","start":2157.23,"end":2157.47},{"text":"here.","start":2157.47,"end":2157.75}]}]},{"sentences":[{"text":"It's not something that should be in the Convention.","start":2157.75,"end":2160.59,"topics":[],"words":[{"text":"It's","start":2157.75,"end":2158.07},{"text":"not","start":2158.07,"end":2158.23},{"text":"something","start":2158.23,"end":2158.47},{"text":"that","start":2158.47,"end":2158.79},{"text":"should","start":2158.79,"end":2159.03},{"text":"be","start":2159.03,"end":2159.23},{"text":"in","start":2159.23,"end":2159.55},{"text":"the","start":2159.79,"end":2160.07},{"text":"Convention.","start":2160.07,"end":2160.59}]},{"text":"It should be in a Protocol.","start":2160.59,"end":2162.19,"topics":[],"words":[{"text":"It","start":2160.59,"end":2160.79},{"text":"should","start":2160.79,"end":2160.95},{"text":"be","start":2160.95,"end":2161.11},{"text":"in","start":2161.11,"end":2161.27},{"text":"a","start":2161.27,"end":2161.51},{"text":"Protocol.","start":2161.51,"end":2162.19}]},{"text":"We agree also that paragraph three should be deleted.","start":2163.47,"end":2168.42,"topics":[],"words":[{"text":"We","start":2163.47,"end":2163.87},{"text":"agree","start":2163.95,"end":2164.35},{"text":"also","start":2164.35,"end":2164.71},{"text":"that","start":2164.71,"end":2165.07},{"text":"paragraph","start":2165.63,"end":2166.27},{"text":"three","start":2166.51,"end":2166.91},{"text":"should","start":2167.07,"end":2167.47},{"text":"be","start":2167.63,"end":2167.95},{"text":"deleted.","start":2167.95,"end":2168.42}]},{"text":"Thank you.","start":2168.97,"end":2169.37,"topics":[],"words":[{"text":"Thank","start":2168.97,"end":2169.13},{"text":"you.","start":2169.13,"end":2169.37}]}]}],"speaker":{"name":null,"affiliation":"ISR","affiliation_full":"Israel","group":null,"function":"Representative"}},{"statement_number":29,"paragraphs":[{"sentences":[{"text":"Thank you Israel.","start":2172.49,"end":2173.69,"topics":[],"words":[{"text":"Thank","start":2172.49,"end":2172.85},{"text":"you","start":2172.85,"end":2173.05},{"text":"Israel.","start":2173.05,"end":2173.69}]},{"text":"Singapore, please.","start":2173.85,"end":2174.89,"topics":[],"words":[{"text":"Singapore,","start":2173.85,"end":2174.49},{"text":"please.","start":2174.49,"end":2174.89}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":30,"paragraphs":[{"sentences":[{"text":"Thank you Khalid for the opportunity to speak.","start":2182.25,"end":2184.49,"topics":[],"words":[{"text":"Thank","start":2182.25,"end":2182.57},{"text":"you","start":2182.57,"end":2182.73},{"text":"Khalid","start":2182.73,"end":2183.21},{"text":"for","start":2183.21,"end":2183.37},{"text":"the","start":2183.37,"end":2183.45},{"text":"opportunity","start":2183.45,"end":2183.93},{"text":"to","start":2183.93,"end":2184.13},{"text":"speak.","start":2184.13,"end":2184.49}]},{"text":"Singapore recognizes that mutual administrative assistance is an important part of international cooperation.","start":2184.81,"end":2190.57,"topics":[],"words":[{"text":"Singapore","start":2184.81,"end":2185.37},{"text":"recognizes","start":2185.37,"end":2186.09},{"text":"that","start":2186.09,"end":2186.33},{"text":"mutual","start":2186.33,"end":2186.69},{"text":"administrative","start":2186.69,"end":2187.29},{"text":"assistance","start":2187.29,"end":2187.81},{"text":"is","start":2187.81,"end":2188.05},{"text":"an","start":2188.05,"end":2188.21},{"text":"important","start":2188.21,"end":2188.49},{"text":"part","start":2188.49,"end":2188.77},{"text":"of","start":2188.77,"end":2189.05},{"text":"international","start":2189.29,"end":2189.69},{"text":"cooperation.","start":2189.77,"end":2190.57}]},{"text":"Nevertheless, we have three broad comments to make on paragraph one.","start":2190.81,"end":2194.29,"topics":[],"words":[{"text":"Nevertheless,","start":2190.81,"end":2191.37},{"text":"we","start":2191.37,"end":2191.53},{"text":"have","start":2191.53,"end":2191.65},{"text":"three","start":2191.65,"end":2191.81},{"text":"broad","start":2191.81,"end":2192.01},{"text":"comments","start":2192.01,"end":2192.33},{"text":"to","start":2192.33,"end":2192.61},{"text":"make","start":2192.61,"end":2192.89},{"text":"on","start":2193.13,"end":2193.41},{"text":"paragraph","start":2193.41,"end":2193.97},{"text":"one.","start":2193.97,"end":2194.29}]},{"text":"We agree with the sentiment espoused by several Members on the interaction between this Article and existing regimes like Mac, the use of the term widest measure, and that some of the examples listed in paragraph 1A to 1F could be incompatible with the constitutional limits of certain Member 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encourage broad participation in the Framework Convention and provide clarity that the commitments are not unconstrained, we propose reinstating language from previous Draft Framework Conventions that such assistance is rendered to the extent possible under relevant laws, treaties, agreements and arrangements of the requested State 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examples listed here on the types of assistance envisage should more appropriately be listed in the 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behind the language, the requesting State taking further action if necessary when a request is declined and the effects of such 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it is simply to State or recognise that a requesting State may have to study alternative means of securing the information, then requesting States already have the flexibility to do so 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it's not very clear why this part of the paragraph is needed, we hear some Members calling for whether paragraph three is 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this paragraph is retained, then we think in order to recognise the fact that Member States have their own unique domestic legal regime and to ensure common understanding amongst Members, it may be useful for this paragraph to also recognise certain reasons for refusal, such as when the request is likely to prejudice a State's sovereignty or would be contrary to the legal system of the requested State 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Thank you very much, K for giving me the floor.","start":2328.26,"end":2334.9,"topics":[],"words":[{"text":"Gracias.","start":2328.26,"end":2329.06},{"text":"Thank","start":2330.02,"end":2330.38},{"text":"you","start":2330.38,"end":2330.54},{"text":"very","start":2330.54,"end":2330.7},{"text":"much,","start":2330.7,"end":2330.98},{"text":"K","start":2332.5,"end":2332.9},{"text":"for","start":2333.22,"end":2333.46},{"text":"giving","start":2333.46,"end":2333.66},{"text":"me","start":2333.66,"end":2333.82},{"text":"the","start":2333.82,"end":2334.1},{"text":"floor.","start":2334.42,"end":2334.9}]},{"text":"In relation to Article 9, mutual administrative assistance, in our view, is a fundamental pillar of cooperation between States and between their respective tax 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Columbia, Japan Please.","start":2397.92,"end":2400.32,"topics":[],"words":[{"text":"Thank","start":2397.92,"end":2398.28},{"text":"you.","start":2398.28,"end":2398.52},{"text":"Columbia,","start":2398.52,"end":2399.28},{"text":"Japan","start":2399.36,"end":2400},{"text":"Please.","start":2400,"end":2400.32}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":35,"paragraphs":[{"sentences":[{"text":"Thank you, Khalid.","start":2404.24,"end":2405.28,"topics":[],"words":[{"text":"Thank","start":2404.24,"end":2404.56},{"text":"you,","start":2404.56,"end":2404.72},{"text":"Khalid.","start":2404.72,"end":2405.28}]},{"text":"We also recognize the importance and necessity of mutual administrative 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avoid overlaps and conflict with existing frameworks like Mac, only high level fundamental principles should be stipulated regarding paragraph 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example, Assistant in Tax collection is not in many Member States.","start":2593.86,"end":2599.34,"topics":[],"words":[{"text":"For","start":2593.86,"end":2594.14},{"text":"example,","start":2594.14,"end":2594.66},{"text":"Assistant","start":2594.74,"end":2595.46},{"text":"in","start":2595.54,"end":2595.94},{"text":"Tax","start":2596.02,"end":2596.38},{"text":"collection","start":2596.38,"end":2597.06},{"text":"is","start":2597.06,"end":2597.34},{"text":"not","start":2597.34,"end":2597.58},{"text":"in","start":2597.58,"end":2597.82},{"text":"many","start":2597.82,"end":2598.1},{"text":"Member","start":2598.78,"end":2598.98},{"text":"States.","start":2598.98,"end":2599.34}]},{"text":"Bilateral tax agreement and others are being discussed in Protocol 2, as Canada 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we're just wondering whether what further actions could these could possibly be envisaged by this 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please.","start":2961.54,"end":2969.39,"topics":[],"words":[{"text":"And","start":2961.54,"end":2961.94},{"text":"that","start":2962.9,"end":2963.22},{"text":"question,","start":2963.22,"end":2963.54},{"text":"as","start":2964.18,"end":2964.5},{"text":"I","start":2964.5,"end":2964.7},{"text":"always","start":2964.7,"end":2964.9},{"text":"say,","start":2964.9,"end":2965.18},{"text":"goes","start":2965.18,"end":2965.5},{"text":"back","start":2965.5,"end":2965.66},{"text":"to","start":2965.66,"end":2965.88},{"text":"Member","start":2966.19,"end":2966.35},{"text":"States,","start":2966.35,"end":2966.67},{"text":"Republic","start":2968.03,"end":2968.55},{"text":"of","start":2968.55,"end":2968.71},{"text":"Korea,","start":2968.71,"end":2969.11},{"text":"please.","start":2969.11,"end":2969.39}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":49,"paragraphs":[{"sentences":[{"text":"Thank you, Kohli, for giving me the floor.","start":2972.83,"end":2974.99,"topics":[],"words":[{"text":"Thank","start":2972.83,"end":2973.15},{"text":"you,","start":2973.15,"end":2973.31},{"text":"Kohli,","start":2973.31,"end":2973.75},{"text":"for","start":2973.75,"end":2973.95},{"text":"giving","start":2973.95,"end":2974.23},{"text":"me","start":2974.23,"end":2974.39},{"text":"the","start":2974.39,"end":2974.55},{"text":"floor.","start":2974.55,"end":2974.99}]}]},{"sentences":[{"text":"First of all, Korea supports the mutual administrative assistance, recognizing its important role in enhancing international cooperation and promoting transparency.","start":2977.15,"end":2988.59,"topics":[],"words":[{"text":"First","start":2977.15,"end":2977.47},{"text":"of","start":2977.47,"end":2977.67},{"text":"all,","start":2977.67,"end":2977.87},{"text":"Korea","start":2977.87,"end":2978.31},{"text":"supports","start":2978.31,"end":2978.83},{"text":"the","start":2978.83,"end":2979.15},{"text":"mutual","start":2979.15,"end":2979.71},{"text":"administrative","start":2979.71,"end":2980.51},{"text":"assistance,","start":2980.59,"end":2981.31},{"text":"recognizing","start":2981.789,"end":2982.75},{"text":"its","start":2982.75,"end":2983.07},{"text":"important","start":2983.07,"end":2983.39},{"text":"role","start":2983.63,"end":2984.03},{"text":"in","start":2984.19,"end":2984.55},{"text":"enhancing","start":2984.55,"end":2985.15},{"text":"international","start":2985.15,"end":2985.55},{"text":"cooperation","start":2985.87,"end":2986.67},{"text":"and","start":2986.67,"end":2987.07},{"text":"promoting","start":2987.15,"end":2987.83},{"text":"transparency.","start":2987.83,"end":2988.59}]},{"text":"And also we would like to thank the Colleague and the Secretariat for adjusting the language to more high level than the previous version, reflecting the views expressed during the last plenary 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said, there are a couple of comments that Korea would like to make as follows.","start":3003.53,"end":3009.45,"topics":[],"words":[{"text":"That","start":3003.53,"end":3003.89},{"text":"said,","start":3003.89,"end":3004.25},{"text":"there","start":3004.49,"end":3004.81},{"text":"are","start":3004.81,"end":3005.09},{"text":"a","start":3005.09,"end":3005.29},{"text":"couple","start":3005.29,"end":3005.53},{"text":"of","start":3005.53,"end":3005.77},{"text":"comments","start":3005.77,"end":3006.09},{"text":"that","start":3006.33,"end":3006.73},{"text":"Korea","start":3006.73,"end":3007.29},{"text":"would","start":3007.29,"end":3007.49},{"text":"like","start":3007.49,"end":3007.73},{"text":"to","start":3007.73,"end":3008.09},{"text":"make","start":3008.17,"end":3008.57},{"text":"as","start":3008.57,"end":3008.89},{"text":"follows.","start":3008.89,"end":3009.45}]},{"text":"First, like many delegations have already mentioned, including Germany, Italy, UAE and Israel, I'd like to reiterate 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secondly, also many other delegations have already raised regarding paragraph one, Korea is concerned that the phrase the wise, this measure of mutual administrative assistance lacks sufficient clarity and may create uncertainty regarding the scope of the 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particular, such broad wording could give rise to concerns about the potential the excessive expansion of those 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paragraph 3, Korea notes that it contains highly prescriptive and operational language.","start":3074.7,"end":3082.38,"topics":[],"words":[{"text":"Lastly,","start":3074.7,"end":3075.42},{"text":"regarding","start":3075.58,"end":3076.14},{"text":"paragraph","start":3076.14,"end":3076.62},{"text":"3,","start":3076.62,"end":3076.94},{"text":"Korea","start":3077.26,"end":3077.9},{"text":"notes","start":3077.9,"end":3078.22},{"text":"that","start":3078.22,"end":3078.54},{"text":"it","start":3078.62,"end":3078.98},{"text":"contains","start":3078.98,"end":3079.5},{"text":"highly","start":3079.58,"end":3080.1},{"text":"prescriptive","start":3080.1,"end":3080.9},{"text":"and","start":3080.9,"end":3081.18},{"text":"operational","start":3081.18,"end":3081.74},{"text":"language.","start":3081.82,"end":3082.38}]},{"text":"So, like other many delegations have already suggested, we also think that such provisions would be more appropriately addressed in a Protocol or deleted in the Framework 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light of this, I would like to seek some clarifications as well regarding the purpose of this 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jurisdictions have signed multilateral conventional mutual administrative assistance in tax matters referred to as the 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provides a comprehensive basis for the exchange of information and mutual assistance in tax collection, including the exchange of information necessary for the implementation of provisions agreed upon within this Framework Convention, especially if we allow for reservations here as well as in the Mac, which I think is a reasonable ask for Member States in order to facilitate broad participation of the Framework 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that is still something that's unclear to me.","start":3234.3,"end":3237.18,"topics":[],"words":[{"text":"Because","start":3234.3,"end":3234.66},{"text":"that","start":3234.66,"end":3234.9},{"text":"is","start":3234.9,"end":3235.18},{"text":"still","start":3235.18,"end":3235.54},{"text":"something","start":3235.54,"end":3235.86},{"text":"that's","start":3235.86,"end":3236.18},{"text":"unclear","start":3236.18,"end":3236.7},{"text":"to","start":3236.7,"end":3236.9},{"text":"me.","start":3236.9,"end":3237.18}]},{"text":"Depending on your response, we may need to consider incorporating additional safeguards in the text of the this 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intention is simply to ask clarification regarding the precise objective of this article and how it relates to Mac and its intended function within this 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clarification would greatly assist us in forming an informed position and considering the best way to move 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clarifying questions are valid considering this draft is a Co lead's draft and the actual text on screen does not originate from Member 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believe therefore, an answer from you co lead is better placed than referring it back to Member States who are not 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is the goal behind the text on screen?","start":3286.43,"end":3289.23,"topics":[],"words":[{"text":"What","start":3286.43,"end":3286.75},{"text":"is","start":3286.75,"end":3286.909},{"text":"the","start":3286.909,"end":3287.03},{"text":"goal","start":3287.03,"end":3287.31},{"text":"behind","start":3287.31,"end":3287.55},{"text":"the","start":3287.55,"end":3287.79},{"text":"text","start":3287.79,"end":3288.19},{"text":"on","start":3288.43,"end":3288.79},{"text":"screen?","start":3288.79,"end":3289.23}]},{"text":"Thank you very much.","start":3289.23,"end":3290.11,"topics":[],"words":[{"text":"Thank","start":3289.23,"end":3289.47},{"text":"you","start":3289.47,"end":3289.59},{"text":"very","start":3289.59,"end":3289.79},{"text":"much.","start":3289.79,"end":3290.11}]}]}],"speaker":{"name":null,"affiliation":"NLD","affiliation_full":"Netherlands (Kingdom of the)","group":null,"function":"Representative"}},{"statement_number":52,"paragraphs":[{"sentences":[{"text":"Thank you 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of these discussions we had during the terms of reference period in coming out with the terms of reference and a lot of these 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since though I'm being asked to comment on them in my position as a Coordinator, I will not comment on them 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please.","start":3357.38,"end":3358.42,"topics":[],"words":[{"text":"Indonesia,","start":3357.38,"end":3358.1},{"text":"please.","start":3358.1,"end":3358.42}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":53,"paragraphs":[{"sentences":[{"text":"Thank you Khalid for giving me the floor on this.","start":3361.46,"end":3364.22,"topics":[],"words":[{"text":"Thank","start":3361.46,"end":3361.78},{"text":"you","start":3361.78,"end":3361.94},{"text":"Khalid","start":3361.94,"end":3362.34},{"text":"for","start":3362.34,"end":3362.58},{"text":"giving","start":3362.58,"end":3362.86},{"text":"me","start":3362.86,"end":3363.02},{"text":"the","start":3363.02,"end":3363.18},{"text":"floor","start":3363.18,"end":3363.54},{"text":"on","start":3363.78,"end":3364.06},{"text":"this.","start":3364.06,"end":3364.22}]},{"text":"We recognize the importance of mutual administrative assistance and support the enhanced 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coverage of assistance has the potential to significantly strengthen compliance and enforcement on this Article.","start":3372.82,"end":3380.49,"topics":[],"words":[{"text":"Broad","start":3372.82,"end":3373.18},{"text":"coverage","start":3373.18,"end":3373.74},{"text":"of","start":3373.74,"end":3374.02},{"text":"assistance","start":3374.02,"end":3374.58},{"text":"has","start":3374.66,"end":3375.06},{"text":"the","start":3375.06,"end":3375.34},{"text":"potential","start":3375.34,"end":3375.74},{"text":"to","start":3375.74,"end":3376.02},{"text":"significantly","start":3376.02,"end":3376.74},{"text":"strengthen","start":3376.9,"end":3377.46},{"text":"compliance","start":3377.46,"end":3377.98},{"text":"and","start":3377.98,"end":3378.22},{"text":"enforcement","start":3378.22,"end":3378.9},{"text":"on","start":3379.77,"end":3379.89},{"text":"this","start":3379.89,"end":3380.13},{"text":"Article.","start":3380.13,"end":3380.49}]},{"text":"We view that this Article should take into account 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on regards on the paragraph three, we also share the same view with many delegates that this paragraph should be in the Protocol rather than in the Framework 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in our national capacity, Silun consider mutual administrative assistance as very essential.","start":3446.79,"end":3454.95,"topics":[],"words":[{"text":"Moreover,","start":3446.79,"end":3447.43},{"text":"in","start":3447.99,"end":3448.31},{"text":"our","start":3448.31,"end":3448.51},{"text":"national","start":3448.51,"end":3448.79},{"text":"capacity,","start":3448.87,"end":3449.59},{"text":"Silun","start":3450.07,"end":3450.79},{"text":"consider","start":3450.79,"end":3451.11},{"text":"mutual","start":3451.11,"end":3451.55},{"text":"administrative","start":3451.55,"end":3452.23},{"text":"assistance","start":3452.23,"end":3452.79},{"text":"as","start":3453.35,"end":3453.71},{"text":"very","start":3453.71,"end":3454.07},{"text":"essential.","start":3454.39,"end":3454.95}]}]},{"sentences":[{"text":"We strongly support mutual administrative assistance being broad, substantive and universally accessible so that it delivers real corporation rather than Benefiting only a few wealthier states 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Framework Convention is not redundant.","start":3915.94,"end":3919.38,"topics":[],"words":[{"text":"This","start":3915.94,"end":3916.3},{"text":"Framework","start":3916.3,"end":3916.78},{"text":"Convention","start":3916.78,"end":3917.54},{"text":"is","start":3917.94,"end":3918.3},{"text":"not","start":3918.3,"end":3918.62},{"text":"redundant.","start":3918.62,"end":3919.38}]},{"text":"It is not duplicative.","start":3919.86,"end":3921.38,"topics":[],"words":[{"text":"It","start":3919.86,"end":3920.18},{"text":"is","start":3920.18,"end":3920.38},{"text":"not","start":3920.38,"end":3920.58},{"text":"duplicative.","start":3920.58,"end":3921.38}]},{"text":"It is necessary and it's important we understand this 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therefore, when we look at even the toras themselves, they've given us which protocols should be dealt 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this context, it is essential that we re examine existing conventions and identify loopholes that act as barriers to effective mutual assistance.","start":4421.55,"end":4430.35,"topics":[{"key":"existing-frameworks-coherence","label":"Coherence with Existing Frameworks","description":"Clarifying how the Convention’s commitments interact with the OECD MAC, bilateral tax treaties, and other instruments, including the role of Article 15 in avoiding duplication and ensuring legal consistency."},{"key":"administrative-barriers-removal","label":"Administrative Barriers Removal","description":"Cooperating to identify and, where appropriate, address administrative barriers to effective assistance without undermining essential safeguards or constitutional 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objective is not duplication of existing instruments but refinement of current provisions so that they can function more effectively and serve their intended purpose.","start":4432.11,"end":4443.3,"topics":[{"key":"existing-frameworks-coherence","label":"Coherence with Existing Frameworks","description":"Clarifying how the Convention’s commitments interact with the OECD MAC, bilateral tax treaties, and other instruments, including the role of Article 15 in avoiding duplication and ensuring legal 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the discussions held so far and the shared understanding emerging from the room, India proposes the following language for consideration for this particular 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combat tax evasion and avoidance through various measures as may be agreed by the State Parties through protocols or other instruments, State Parties shall cooperate to identify and eliminate administrative barriers that prevent effective mutual administrative assistance in tax matters without compromising procedural safeguards.","start":4478.43,"end":4508.55,"topics":[{"key":"administrative-barriers-removal","label":"Administrative Barriers Removal","description":"Cooperating to identify and, where appropriate, address administrative barriers to effective assistance without undermining essential safeguards or constitutional limits."},{"key":"procedural-safeguards-and-confidentiality","label":"Procedural Safeguards and Confidentiality","description":"Embedding due process, confidentiality, limitation of use, reciprocity, data protection standards, and defined refusal grounds to protect taxpayer rights and ensure reliable 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would share this proposal in our writing on the informal channel.","start":4510.63,"end":4516.2,"topics":[],"words":[{"text":"We","start":4510.63,"end":4510.95},{"text":"would","start":4510.95,"end":4511.27},{"text":"share","start":4511.35,"end":4511.75},{"text":"this","start":4511.75,"end":4512.15},{"text":"proposal","start":4512.15,"end":4512.83},{"text":"in","start":4512.83,"end":4513.15},{"text":"our","start":4513.15,"end":4513.51},{"text":"writing","start":4514.28,"end":4514.6},{"text":"on","start":4514.6,"end":4514.88},{"text":"the","start":4514.88,"end":4515.16},{"text":"informal","start":4515.16,"end":4515.8},{"text":"channel.","start":4515.8,"end":4516.2}]},{"text":"Also, the proposed language is intended to strike a careful and necessary balance between effectiveness and safeguards in the area of mutual administration, administrative assistance, and tax matters.","start":4516.2,"end":4530.36,"topics":[{"key":"procedural-safeguards-and-confidentiality","label":"Procedural 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the reference to various measures, as may be agreed by the State Parties through protocols or other instruments, provides the required flexibility, and this is in alignment with the interventions made by Nigeria, Zambia, and other countries of the African Group.","start":4531.56,"end":4548.02,"topics":[{"key":"high-level-commitment-and-protocols","label":"High-Level Commitment and Protocols","description":"Structuring Article 9 as a high-level obligation while deferring detailed modalities (lists of measures, procedures, timelines) to future protocols or COP 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allows States to tailor the scope, modalities, and depth of assistance in accordance with their domestic legal framework capacities and evolving international best practices, and thus enabling progressive development of cooperation over time.","start":4548.74,"end":4565.22,"topics":[{"key":"sovereignty-and-capacity-building","label":"Sovereignty and Capacity Building","description":"Ensuring obligations respect constitutional and legislative constraints and pairing mutual assistance with capacity-building and technical support to reflect diverse national 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also the concern about duplication of the existing instruments.","start":4992.39,"end":4997.75,"topics":[{"key":"existing-frameworks-coherence","label":"Coherence with Existing Frameworks","description":"Clarifying how the Convention’s commitments interact with the OECD MAC, bilateral tax treaties, and other instruments, including the role of Article 15 in avoiding duplication and ensuring legal consistency."}],"words":[{"text":"And","start":4992.39,"end":4992.75},{"text":"also","start":4992.75,"end":4993.11},{"text":"the","start":4993.59,"end":4993.91},{"text":"concern","start":4993.91,"end":4994.23},{"text":"about","start":4994.31,"end":4994.71},{"text":"duplication","start":4994.79,"end":4995.47},{"text":"of","start":4995.47,"end":4995.83},{"text":"the","start":4996.31,"end":4996.59},{"text":"existing","start":4996.59,"end":4997.07},{"text":"instruments.","start":4997.07,"end":4997.75}]},{"text":"And I think one major question is to ask ourselves, are the agreements or instruments 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they are working for all or for majority, I don't think we'll be here discussing this.","start":5014.93,"end":5020.77,"topics":[{"key":"existing-frameworks-coherence","label":"Coherence with Existing Frameworks","description":"Clarifying how the Convention’s commitments interact with the OECD MAC, bilateral tax treaties, and other instruments, including the role of Article 15 in avoiding duplication and ensuring legal 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to my point, main point, we support the ingen proposal.","start":5227.15,"end":5230.55,"topics":[],"words":[{"text":"Back","start":5227.15,"end":5227.43},{"text":"to","start":5227.43,"end":5227.55},{"text":"my","start":5227.55,"end":5227.67},{"text":"point,","start":5227.67,"end":5227.91},{"text":"main","start":5227.91,"end":5228.19},{"text":"point,","start":5228.19,"end":5228.51},{"text":"we","start":5228.59,"end":5228.91},{"text":"support","start":5228.91,"end":5229.23},{"text":"the","start":5229.23,"end":5229.55},{"text":"ingen","start":5229.55,"end":5230.07},{"text":"proposal.","start":5230.07,"end":5230.55}]}]},{"sentences":[{"text":"It's quite similar to what we have made.","start":5230.55,"end":5232.83,"topics":[],"words":[{"text":"It's","start":5230.55,"end":5230.91},{"text":"quite","start":5230.91,"end":5231.27},{"text":"similar","start":5231.27,"end":5231.47},{"text":"to","start":5231.47,"end":5231.67},{"text":"what","start":5231.67,"end":5231.83},{"text":"we","start":5231.83,"end":5231.95},{"text":"have","start":5231.95,"end":5232.19},{"text":"made.","start":5232.43,"end":5232.83}]},{"text":"And just a question whether we should refer to exchange of information.","start":5232.83,"end":5237.27,"topics":[{"key":"transparency-and-information-exchange","label":"Transparency and Information Exchange","description":"Integrating transparency measures and information-exchange mechanisms with appropriate safeguards, and exploring more multilateral, accessible solutions beyond bilateral 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Thank you, Brazil, Portugal, please.","start":5246.93,"end":5251.57,"topics":[],"words":[{"text":"Thank","start":5246.93,"end":5247.13},{"text":"you.","start":5247.13,"end":5247.41},{"text":"Thank","start":5249.17,"end":5249.53},{"text":"you,","start":5249.53,"end":5249.73},{"text":"Brazil,","start":5249.73,"end":5250.29},{"text":"Portugal,","start":5250.53,"end":5251.25},{"text":"please.","start":5251.25,"end":5251.57}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":75,"paragraphs":[{"sentences":[{"text":"Thank you, Carlit, for giving me the 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and also my colleague from 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tried very hard and we managed.","start":7099.43,"end":7102.39,"topics":[],"words":[{"text":"We","start":7099.43,"end":7099.75},{"text":"tried","start":7099.75,"end":7100.07},{"text":"very","start":7100.07,"end":7100.31},{"text":"hard","start":7100.31,"end":7100.63},{"text":"and","start":7100.71,"end":7101.11},{"text":"we","start":7101.43,"end":7101.75},{"text":"managed.","start":7101.75,"end":7102.39}]},{"text":"My point relates to the existing framework, or more specific, specifically, the Convention of the Mutual Administrative Assistance.","start":7103.67,"end":7111.45,"topics":[{"key":"existing-frameworks-coherence","label":"Coherence with Existing Frameworks","description":"Clarifying how the Convention’s commitments interact with the OECD MAC, bilateral tax treaties, and other instruments, including the role of Article 15 in avoiding duplication and ensuring legal 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to this Framework Convention will therefore have undertaken, depending on the wording to be agreed upon, of course, to afford one another mutual administrative assistance in tax matters.","start":7263.82,"end":7274.08,"topics":[{"key":"high-level-commitment-and-protocols","label":"High-Level Commitment and Protocols","description":"Structuring Article 9 as a high-level obligation while deferring detailed modalities (lists of measures, procedures, timelines) to future protocols or COP 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is not up to Kenya or Nigeria or any of the other countries mentioned by the delegate from Netherlands to determine what will happen to the existing policies or instruments should they not meet the truly global and inclusive standards adopted under this Framework Convention.","start":7274.88,"end":7290.08,"topics":[{"key":"existing-frameworks-coherence","label":"Coherence with Existing Frameworks","description":"Clarifying how the Convention’s commitments interact with the OECD MAC, bilateral tax treaties, and other instruments, including the role of Article 15 in avoiding duplication and ensuring legal 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is to be determined by all Member States.","start":7290.8,"end":7293.03,"topics":[],"words":[{"text":"That","start":7290.8,"end":7291.16},{"text":"is","start":7291.16,"end":7291.4},{"text":"to","start":7291.4,"end":7291.52},{"text":"be","start":7291.52,"end":7291.64},{"text":"determined","start":7291.64,"end":7292.04},{"text":"by","start":7292.04,"end":7292.24},{"text":"all","start":7292.24,"end":7292.52},{"text":"Member","start":7292.52,"end":7292.8},{"text":"States.","start":7292.8,"end":7293.03}]},{"text":"States on equal footing, presumably under the auspices of the Conference of Parties, and that is therefore an inappropriate question to ask an individual country to determine as Kenya.","start":7293.26,"end":7306.9,"topics":[{"key":"high-level-commitment-and-protocols","label":"High-Level Commitment and Protocols","description":"Structuring Article 9 as a high-level obligation while deferring detailed modalities (lists of measures, procedures, timelines) to future protocols or COP 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are here to fulfill the clear mandate that has been given to us by the General assembly in good 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we intend to fulfill any future obligations entered into in good faith.","start":7312.86,"end":7317.58,"topics":[{"key":"high-level-commitment-and-protocols","label":"High-Level Commitment and Protocols","description":"Structuring Article 9 as a high-level obligation while deferring detailed modalities (lists of measures, procedures, timelines) to future protocols or COP 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buzzword.","start":7350.91,"end":7353.31,"topics":[],"words":[{"text":"For","start":7350.91,"end":7351.23},{"text":"us,","start":7351.23,"end":7351.55},{"text":"it's","start":7351.63,"end":7352.07},{"text":"not","start":7352.07,"end":7352.23},{"text":"just","start":7352.23,"end":7352.43},{"text":"a","start":7352.43,"end":7352.63},{"text":"buzzword.","start":7352.63,"end":7353.31}]},{"text":"It is very, very key and fundamental to our efforts to claw back the illicit financial flows, drive up our domestic resource mobilization effort and ensure that there are funding and financing available for our development as a continent.","start":7353.31,"end":7375.39,"topics":[{"key":"inclusivity-and-development","label":"Inclusivity and Development Goals","description":"Framing mutual administrative assistance as a tool to mobilize domestic revenues, support sustainable development, and correct inequities faced by developing countries in global tax 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is so important, Chair, that we had it captured in the Tor.","start":7377.39,"end":7381.95,"topics":[],"words":[{"text":"It","start":7377.39,"end":7377.67},{"text":"is","start":7377.67,"end":7377.87},{"text":"so","start":7377.87,"end":7378.07},{"text":"important,","start":7378.07,"end":7378.35},{"text":"Chair,","start":7378.51,"end":7378.91},{"text":"that","start":7379.07,"end":7379.47},{"text":"we","start":7379.47,"end":7379.87},{"text":"had","start":7379.87,"end":7380.19},{"text":"it","start":7380.19,"end":7380.43},{"text":"captured","start":7380.43,"end":7380.91},{"text":"in","start":7380.91,"end":7381.07},{"text":"the","start":7381.07,"end":7381.23},{"text":"Tor.","start":7381.23,"end":7381.95}]},{"text":"And we are a bit surprised that what we seem to be progress is now being drawn back by taking us back to 2024, when the UN General assembly has aptly captured by Kenya, gave us mandate to have commitment and also have our sight set on developing protocol on which administrative 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all, at a point, agreed to move forward.","start":7415.96,"end":7418.52,"topics":[],"words":[{"text":"We","start":7415.96,"end":7416.36},{"text":"all,","start":7416.439,"end":7416.76},{"text":"at","start":7416.76,"end":7416.96},{"text":"a","start":7416.96,"end":7417.12},{"text":"point,","start":7417.12,"end":7417.36},{"text":"agreed","start":7417.36,"end":7417.84},{"text":"to","start":7417.84,"end":7418},{"text":"move","start":7418,"end":7418.2},{"text":"forward.","start":7418.2,"end":7418.52}]},{"text":"Moving forward for us, Chair, is not stalling this process based on what is already 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we are a bit surprised to hear this, especially from the countries that are members of the OECD's inclusive 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OECD's inclusive framework has for the last decade been behaving like a decision making body on global tax rules, and it adopts very long documents related to international tax cooperation.","start":7722.5,"end":7736.26,"topics":[{"key":"existing-frameworks-coherence","label":"Coherence with Existing Frameworks","description":"Clarifying how the Convention’s commitments interact with the OECD MAC, bilateral tax treaties, and other instruments, including the role of Article 15 in avoiding duplication and ensuring legal 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was the case for BEPS 1, and most recently, the Inclusive Framework made the controversial decision that the largest economy in the world should be exempt from the corporate minimum tax rules.","start":7737.06,"end":7749.37,"topics":[{"key":"existing-frameworks-coherence","label":"Coherence with Existing Frameworks","description":"Clarifying how the Convention’s commitments interact with the OECD MAC, bilateral tax treaties, and other instruments, including the role of Article 15 in avoiding duplication and ensuring legal 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instead of being called COP decisions, the Inclusive Framework calls its decisions commentaries.","start":7750.49,"end":7755.93,"topics":[],"words":[{"text":"However,","start":7750.49,"end":7750.85},{"text":"instead","start":7750.85,"end":7751.21},{"text":"of","start":7751.21,"end":7751.41},{"text":"being","start":7751.41,"end":7751.61},{"text":"called","start":7751.61,"end":7751.85},{"text":"COP","start":7751.85,"end":7752.21},{"text":"decisions,","start":7752.21,"end":7752.77},{"text":"the","start":7752.77,"end":7752.93},{"text":"Inclusive","start":7752.93,"end":7753.49},{"text":"Framework","start":7753.49,"end":7753.89},{"text":"calls","start":7753.89,"end":7754.21},{"text":"its","start":7754.21,"end":7754.45},{"text":"decisions","start":7754.45,"end":7755.09},{"text":"commentaries.","start":7755.09,"end":7755.93}]}]},{"sentences":[{"text":"And rather than being mandated by a UN convention, the Inclusive Framework operates with mandates that are very unclear to 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it appears as if the Inclusive Framework sometimes gets its mandates from the G20 or even the G7, which are not inclusive and legitimate bodies and they should not make decisions on global tax matters.","start":7765.86,"end":7779.38,"topics":[{"key":"inclusivity-and-development","label":"Inclusivity and Development Goals","description":"Framing mutual administrative assistance as a tool to mobilize domestic revenues, support sustainable development, and correct inequities faced by developing countries in global tax 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Inclusive Framework is also an opaque body that doesn't comply with the transparency standards that usually characterize UN cops.","start":7780.1,"end":7788.9,"topics":[{"key":"transparency-and-information-exchange","label":"Transparency and Information Exchange","description":"Integrating transparency measures and information-exchange mechanisms with appropriate safeguards, and exploring more multilateral, accessible solutions beyond bilateral 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unclear to us what the rules of procedure of the Inclusive Framework are.","start":7789.62,"end":7795.21,"topics":[{"key":"transparency-and-information-exchange","label":"Transparency and Information Exchange","description":"Integrating transparency measures and information-exchange mechanisms with appropriate safeguards, and exploring more multilateral, accessible solutions beyond bilateral 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lastly, a third of the UN Member States are not members of the Inclusive Framework.","start":7804.73,"end":7810.65,"topics":[{"key":"inclusivity-and-development","label":"Inclusivity and Development Goals","description":"Framing mutual administrative assistance as a tool to mobilize domestic revenues, support sustainable development, and correct inequities faced by developing countries in global tax 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that a UN COP would bring a democratic upgrade to international tax governance.","start":7819.81,"end":7825.65,"topics":[],"words":[{"text":"The","start":7819.81,"end":7819.93},{"text":"truth","start":7819.93,"end":7820.25},{"text":"is","start":7820.25,"end":7820.45},{"text":"that","start":7820.45,"end":7820.65},{"text":"a","start":7820.65,"end":7820.81},{"text":"UN","start":7820.81,"end":7821.09},{"text":"COP","start":7821.09,"end":7821.53},{"text":"would","start":7821.53,"end":7821.77},{"text":"bring","start":7821.77,"end":7821.93},{"text":"a","start":7821.93,"end":7822.13},{"text":"democratic","start":7822.13,"end":7822.77},{"text":"upgrade","start":7822.77,"end":7823.41},{"text":"to","start":7823.57,"end":7823.93},{"text":"international","start":7823.93,"end":7824.29},{"text":"tax","start":7824.61,"end":7824.97},{"text":"governance.","start":7824.97,"end":7825.65}]},{"text":"This is very important because tax is not only an issue of national sovereignty, but also a core issue of 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COPY Dear Delegates, There is a very strong nexus between articles 9 and 10.","start":7949.32,"end":7955.85,"topics":[],"words":[{"text":"The","start":7949.32,"end":7949.56},{"text":"COPY","start":7949.56,"end":7950.9},{"text":"Dear","start":7951.05,"end":7951.25},{"text":"Delegates,","start":7951.25,"end":7951.85},{"text":"There","start":7952.57,"end":7952.85},{"text":"is","start":7952.85,"end":7953.05},{"text":"a","start":7953.05,"end":7953.21},{"text":"very","start":7953.21,"end":7953.37},{"text":"strong","start":7953.37,"end":7953.69},{"text":"nexus","start":7953.69,"end":7954.25},{"text":"between","start":7954.25,"end":7954.53},{"text":"articles","start":7954.53,"end":7955.13},{"text":"9","start":7955.13,"end":7955.33},{"text":"and","start":7955.33,"end":7955.53},{"text":"10.","start":7955.53,"end":7955.85}]}]},{"sentences":[{"text":"Exchange of information and transparency are one of the core issues at stake when it comes to fair 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by country reporting was introduced in the BEPS framework, but the information is protected by fiscal secrecy and confidentiality, and developing countries struggle to get access to that information which they do not receive from an automatic exchange of information in which they do not participate.","start":8005.47,"end":8022.27,"topics":[{"key":"transparency-and-information-exchange","label":"Transparency and Information Exchange","description":"Integrating transparency measures and information-exchange mechanisms with appropriate safeguards, and exploring more multilateral, accessible solutions beyond bilateral models."},{"key":"procedural-safeguards-and-confidentiality","label":"Procedural Safeguards and Confidentiality","description":"Embedding due process, confidentiality, limitation of use, reciprocity, data protection standards, and defined refusal grounds to protect taxpayer rights and ensure reliable cooperation."},{"key":"inclusivity-and-development","label":"Inclusivity and 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reporting mechanisms are currently being introduced within the European Union and Australia.","start":8022.83,"end":8027.79,"topics":[],"words":[{"text":"Similar","start":8022.83,"end":8023.23},{"text":"reporting","start":8023.23,"end":8023.83},{"text":"mechanisms","start":8023.83,"end":8024.55},{"text":"are","start":8024.55,"end":8024.79},{"text":"currently","start":8024.79,"end":8025.15},{"text":"being","start":8025.15,"end":8025.47},{"text":"introduced","start":8025.47,"end":8026.03},{"text":"within","start":8026.03,"end":8026.27},{"text":"the","start":8026.27,"end":8026.51},{"text":"European","start":8026.51,"end":8026.95},{"text":"Union","start":8026.95,"end":8027.27},{"text":"and","start":8027.27,"end":8027.47},{"text":"Australia.","start":8027.47,"end":8027.79}]},{"text":"But because access to information exchange remains limited and public data is highly aggregated, most developing countries have little or no access to these 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fact is, the public is being still being kept in the Dark and not allowed to know how much multinational corporations actually pay in taxes in the countries where they do business.","start":8038.22,"end":8048.62,"topics":[{"key":"transparency-and-information-exchange","label":"Transparency and Information Exchange","description":"Integrating transparency measures and information-exchange mechanisms with appropriate safeguards, and exploring more multilateral, accessible solutions beyond bilateral 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a truly global country by country reporting obligation under the UN Tax Convention that can be fully operationalized by the Conference of Parties would strengthen transparency in an inclusive way.","start":8049.98,"end":8063.01,"topics":[{"key":"transparency-and-information-exchange","label":"Transparency and Information Exchange","description":"Integrating transparency measures and information-exchange mechanisms with appropriate safeguards, and exploring more multilateral, accessible solutions beyond bilateral models."},{"key":"high-level-commitment-and-protocols","label":"High-Level Commitment and Protocols","description":"Structuring Article 9 as a high-level obligation while deferring detailed modalities (lists of measures, procedures, timelines) to future protocols or COP decisions."},{"key":"inclusivity-and-development","label":"Inclusivity and Development Goals","description":"Framing mutual administrative assistance as a tool to mobilize domestic revenues, support sustainable 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reports should be available to all countries and made public.","start":8063.41,"end":8066.93,"topics":[{"key":"transparency-and-information-exchange","label":"Transparency and Information Exchange","description":"Integrating transparency measures and information-exchange mechanisms with appropriate safeguards, and exploring more multilateral, accessible solutions beyond bilateral models."}],"words":[{"text":"These","start":8063.41,"end":8063.73},{"text":"reports","start":8063.73,"end":8064.05},{"text":"should","start":8064.13,"end":8064.41},{"text":"be","start":8064.41,"end":8064.57},{"text":"available","start":8064.57,"end":8064.85},{"text":"to","start":8064.93,"end":8065.21},{"text":"all","start":8065.21,"end":8065.41},{"text":"countries","start":8065.41,"end":8065.73},{"text":"and","start":8065.81,"end":8066.21},{"text":"made","start":8066.21,"end":8066.57},{"text":"public.","start":8066.57,"end":8066.93}]},{"text":"I also want to take the opportunity, as a representative of a human 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are not rights holders.","start":8077.41,"end":8080.13,"topics":[],"words":[{"text":"Corporations","start":8077.41,"end":8078.21},{"text":"are","start":8078.37,"end":8078.73},{"text":"not","start":8078.73,"end":8079.09},{"text":"rights","start":8079.09,"end":8079.49},{"text":"holders.","start":8079.49,"end":8080.13}]},{"text":"As for individuals, no right is absolute and this includes privacy.","start":8080.61,"end":8084.93,"topics":[{"key":"procedural-safeguards-and-confidentiality","label":"Procedural Safeguards and Confidentiality","description":"Embedding due process, confidentiality, limitation of use, reciprocity, data protection standards, and defined refusal grounds to protect taxpayer rights and ensure reliable 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we say this because first, the text does not define what constitutes adequate assistance, high quality, quickly it must be 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when delay or refusal amounts to non compliance as drafted, the obligation exists, but it cannot be assessed or 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in international tax matters, delay is often as effective as refusal without timelines, minimum standards or consequences.","start":8229.249,"end":8238.929,"topics":[{"key":"high-level-commitment-and-protocols","label":"High-Level Commitment and Protocols","description":"Structuring Article 9 as a high-level obligation while deferring detailed modalities (lists of measures, procedures, timelines) to future protocols or COP 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indeterminate.","start":8238.929,"end":8242.529,"topics":[{"key":"high-level-commitment-and-protocols","label":"High-Level Commitment and Protocols","description":"Structuring Article 9 as a high-level obligation while deferring detailed modalities (lists of measures, procedures, timelines) to future protocols or COP decisions."},{"key":"language-widest-measure","label":"Wording of “Widest Measure”","description":"Addressing concerns over ambiguous or expansive phrasing such as “widest measure” by considering alternatives (e.g., appropriate or feasible measures) to enhance clarity and 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we will continue to have binding language that produces inconsistent and unreliable cooperation in practice.","start":8251.29,"end":8259.13,"topics":[{"key":"language-widest-measure","label":"Wording of “Widest Measure”","description":"Addressing concerns over ambiguous or expansive phrasing such as “widest measure” by considering alternatives (e.g., appropriate or feasible measures) to enhance clarity and 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these two frameworks, they recognize the mandatory language.","start":8274.02,"end":8278.5,"topics":[{"key":"language-widest-measure","label":"Wording of “Widest Measure”","description":"Addressing concerns over ambiguous or expansive phrasing such as “widest measure” by considering alternatives (e.g., appropriate or feasible measures) to enhance clarity and participation."}],"words":[{"text":"And","start":8274.02,"end":8274.26},{"text":"these","start":8274.26,"end":8274.54},{"text":"two","start":8274.54,"end":8274.86},{"text":"frameworks,","start":8274.86,"end":8275.58},{"text":"they","start":8275.58,"end":8275.9},{"text":"recognize","start":8275.9,"end":8276.66},{"text":"the","start":8277.14,"end":8277.46},{"text":"mandatory","start":8277.46,"end":8277.98},{"text":"language.","start":8277.98,"end":8278.5}]},{"text":"As has been listed here, State Parties shall afford one another the widest measure of mutual administrative 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strongly welcome this article's focus on affording the widest measure of assistance to facilitate effective tax assessment and combat evasion for the 1.2 billion young people ready to build the world of tomorrow.","start":8404.55,"end":8419.03,"topics":[{"key":"language-widest-measure","label":"Wording of “Widest Measure”","description":"Addressing concerns over ambiguous or expansive phrasing such as “widest measure” by considering alternatives (e.g., appropriate or feasible measures) to enhance clarity and participation."},{"key":"inclusivity-and-development","label":"Inclusivity and Development Goals","description":"Framing mutual administrative assistance as a tool to mobilize domestic revenues, support sustainable development, and correct inequities faced by developing countries in global tax 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have just about 20 minutes.","start":8600.85,"end":8602.57,"topics":[],"words":[{"text":"We","start":8600.85,"end":8601.05},{"text":"have","start":8601.05,"end":8601.21},{"text":"just","start":8601.21,"end":8601.41},{"text":"about","start":8601.41,"end":8601.69},{"text":"20","start":8601.69,"end":8602.05},{"text":"minutes.","start":8602.05,"end":8602.57}]},{"text":"What I'll do is give an overview of what we've done with Article 10 to allow us room for thoughts so that we can go look through it and then come tomorrow early and fresh to make our comments on 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