{"disclaimer":"Transcripts available through this tool are created by using automatic speech recognition and are not official records nor official documents of the United Nations. Official records and official documents are available on the Official Document System of the United Nations.","url":"https://transcripts.un.org/en/asset/k1c/k1cm46on6o","llms":{"note":"Plain-text sibling of this page, compact for LLM context. For the full API guide (search, listing, URL grammar) see /llms.txt.","textUrl":"/en/asset/k1c/k1cm46on6o.txt","guide":"/llms.txt"},"video":{"id":"k1c/k1cm46on6o","kaltura_id":"1_cm46on6o","title":"(1st meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","clean_title":"(1st meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","url":"https://webtv.un.org/en/asset/k1c/k1cm46on6o","date":"2026-08-03T00:00:00.000Z","scheduled_time":"2026-08-03T14:00:00.000Z","status":"finished","duration":"02:53:39","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/k1c/k1cm46on6o"},"metadata":{"summary":"The Fifth Session will take place at the United Nations Headquarters in New York from 3 to 13 August 2026.","description":"The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","Economic and Social Council","Subsidiary Bodies","International Tax Cooperation"],"geographic_subject":[],"subject_topical":["TAXATION","COOPERATION"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Programme","url":"https://financing.desa.un.org/sites/default/files/2026-07/CRP.31%20INC%20Tax_Fifth%20session_programme.pdf"},{"title":"Website","url":"https://financing.desa.un.org/inc/fifthsession"}]},"transcript":{"transcript_id":"scheduled-fdd645b3-7c01-4666-95e4-e16196964e92","language":"en","data":[{"statement_number":1,"start":0.915,"pageUrl":"/en/asset/k1c/k1cm46on6o?t=1","paragraphs":[{"sentences":[{"text":"Excellencies, distinguished delegates, good morning.","start":0.915,"end":3.582,"topics":[],"words":[{"text":"Excellencies,","start":0.915,"end":1.429},{"text":"distinguished","start":1.766,"end":2.264},{"text":"delegates,","start":2.264,"end":2.746},{"text":"good","start":3.148,"end":3.292},{"text":"morning.","start":3.308,"end":3.582}]},{"text":"I declare open the 5th session of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation and call its first plenary meeting To 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will now deliver an opening statement.","start":22.591,"end":24.761,"topics":[],"words":[{"text":"I","start":22.591,"end":22.623},{"text":"will","start":22.655,"end":22.816},{"text":"now","start":22.816,"end":22.945},{"text":"deliver","start":23.057,"end":23.379},{"text":"an","start":23.459,"end":23.539},{"text":"opening","start":23.539,"end":24.006},{"text":"statement.","start":24.295,"end":24.761}]},{"text":"Excellencies, distinguished delegates, dear colleagues, I welcome you to the first session— to the 5th session of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax 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in previous sessions, the allocation of time among the Framework Convention and the 2 Protocols may need to be adjusted depending on the progress of our 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we begin, I wish to express my appreciation to our co-leads for their leadership, to the Secretariat for their— for its tireless support, to stakeholders for their constructive engagement, and to all delegations for the work undertaken in the preparation for this 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on behalf of the Under-Secretary-General of DESA, Mr. Lee Jun-hwa, let me begin by thanking the Chair, the Bureau, the co-leads, delegations, and all those who have contributed to the intense work undertaken since the Committee last 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documents that we have before us this morning reflect sustained engagement and careful technical and legal 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to approach this process.","start":445.911,"end":452.875,"topics":[],"words":[{"text":"This","start":445.911,"end":446.152},{"text":"commitment","start":446.152,"end":446.665},{"text":"speaks","start":446.665,"end":447.145},{"text":"to","start":447.514,"end":447.658},{"text":"the","start":447.674,"end":447.754},{"text":"seriousness","start":447.754,"end":448.459},{"text":"with","start":448.88,"end":449.011},{"text":"which","start":449.06,"end":449.174},{"text":"member","start":449.321,"end":449.614},{"text":"states","start":449.614,"end":450.152},{"text":"continue","start":450.364,"end":450.984},{"text":"to","start":451.261,"end":451.408},{"text":"approach","start":451.408,"end":451.881},{"text":"this","start":452.239,"end":452.353},{"text":"process.","start":452.467,"end":452.875}]},{"text":"Dear colleagues, let me highlight 3 messages at the outset of this week's 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Resource Mobilization","description":"Many speakers framed international tax cooperation as a means to mobilize domestic resources for sustainable development, reduce inequality, and finance public investment. Developing countries in particular linked the convention to stronger revenue capacity and broader development goals."}],"words":[{"text":"First,","start":463.72,"end":464.155},{"text":"on","start":465.026,"end":465.106},{"text":"the","start":465.122,"end":465.155},{"text":"significance","start":465.203,"end":466.025},{"text":"of","start":466.332,"end":466.477},{"text":"this","start":466.477,"end":466.541},{"text":"moment,","start":466.67,"end":467.186},{"text":"these","start":468.17,"end":468.396},{"text":"negotiations","start":468.509,"end":469.363},{"text":"serve","start":469.573,"end":470.008},{"text":"a","start":470.186,"end":470.202},{"text":"larger","start":470.363,"end":470.75},{"text":"purpose","start":470.75,"end":471.218},{"text":"because","start":471.817,"end":472.126},{"text":"international","start":472.126,"end":472.743},{"text":"tax","start":472.792,"end":473.181},{"text":"cooperation","start":473.181,"end":473.815},{"text":"is","start":473.929,"end":474.059},{"text":"not","start":474.156,"end":474.367},{"text":"an","start":474.497,"end":474.546},{"text":"end","start":474.725,"end":475.001},{"text":"in","start":475.147,"end":475.245},{"text":"itself.","start":475.245,"end":475.342}]},{"text":"It's about enabling countries to mobilize domestic resources for sustainable development, to reduce inequality and invest in people.","start":476.208,"end":485.152,"topics":[{"key":"sustainable-development","label":"Sustainable Development and Domestic Resource Mobilization","description":"Many speakers framed international tax cooperation as a means to mobilize domestic resources for sustainable development, reduce inequality, and finance public investment. 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Some delegations proposed stronger textual safeguards, including a separate provision on the protection of sovereignty."},{"key":"inclusive-tax-cooperation","label":"Inclusive International Tax Cooperation","description":"Delegates repeatedly emphasized building a UN tax framework that is inclusive, fair, transparent, and effective, with meaningful participation by all countries. Many speakers linked the legitimacy of the convention to equal voice for developing and developed states alike."}],"words":[{"text":"It's","start":486.356,"end":486.516},{"text":"also","start":486.581,"end":486.966},{"text":"about","start":486.982,"end":487.255},{"text":"ensuring","start":487.945,"end":488.54},{"text":"that","start":488.748,"end":488.861},{"text":"the","start":488.973,"end":489.069},{"text":"international","start":489.069,"end":489.856},{"text":"tax","start":489.856,"end":490.129},{"text":"system","start":490.177,"end":490.498},{"text":"reflects","start":490.579,"end":491.093},{"text":"the","start":491.462,"end":491.526},{"text":"sovereign","start":491.542,"end":492.088},{"text":"equality","start":492.361,"end":492.971},{"text":"of","start":493.148,"end":493.212},{"text":"all","start":493.389,"end":493.437},{"text":"member","start":493.501,"end":493.822},{"text":"states","start":493.822,"end":494.24},{"text":"and","start":494.689,"end":494.753},{"text":"that","start":494.77,"end":494.898},{"text":"all","start":495.075,"end":495.139},{"text":"countries","start":495.171,"end":495.621},{"text":"can","start":495.717,"end":495.797},{"text":"participate","start":495.894,"end":496.68},{"text":"meaningfully","start":496.68,"end":497.226},{"text":"in","start":497.339,"end":497.387},{"text":"shaping","start":497.483,"end":497.868},{"text":"the","start":497.901,"end":497.997},{"text":"rules","start":498.061,"end":498.43},{"text":"that","start":498.784,"end":498.928},{"text":"affect","start":498.928,"end":499.281},{"text":"them.","start":499.33,"end":499.394}]},{"text":"This.","start":500.694,"end":500.855,"topics":[],"words":[{"text":"This.","start":500.694,"end":500.855}]},{"text":"Is a historic opportunity to build a system that is more inclusive, fair, transparent, and effective, and that responds to the different needs, priorities, and capacities of countries.","start":501.032,"end":512.757,"topics":[{"key":"inclusive-tax-cooperation","label":"Inclusive International Tax Cooperation","description":"Delegates repeatedly emphasized building a UN tax framework that is inclusive, fair, transparent, and effective, with meaningful participation by all countries. 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Particular attention was given to the limits of institutional powers and the importance of consensus-based decision-making on substantive matters."}],"words":[{"text":"The","start":538.271,"end":538.367},{"text":"draft","start":538.367,"end":538.753},{"text":"convention","start":538.753,"end":539.299},{"text":"sets","start":539.331,"end":539.669},{"text":"out","start":539.797,"end":539.974},{"text":"proposed","start":539.974,"end":540.424},{"text":"principles,","start":540.456,"end":540.986},{"text":"commitments,","start":541.179,"end":541.902},{"text":"and","start":542.127,"end":542.32},{"text":"institutional","start":542.384,"end":543.219},{"text":"arrangements.","start":543.428,"end":544.232}]},{"text":"The 2 draft protocols address taxation of income from cross-border services and the prevention and resolution of tax disputes.","start":544.89,"end":555.017,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A recurring issue was how international tax rules should allocate taxing rights more fairly across jurisdictions. Delegations particularly referenced cross-border activity and the digital economy, arguing that rules should better reflect where value is created, revenues are earned, and markets are located."},{"key":"anti-tax-abuse","label":"Tax Avoidance, Evasion, and Illicit Financial Flows","description":"Several delegations supported stronger cooperation to combat tax avoidance, tax evasion, non-taxation, and tax-related illicit financial flows. At the same time, some stressed that anti-abuse measures should be balanced with confidentiality protections and compatibility with existing standards."}],"words":[{"text":"The","start":544.89,"end":545.003},{"text":"2","start":545.035,"end":545.276},{"text":"draft","start":545.276,"end":545.597},{"text":"protocols","start":545.597,"end":546.208},{"text":"address","start":546.481,"end":546.754},{"text":"taxation","start":546.947,"end":547.557},{"text":"of","start":547.67,"end":547.75},{"text":"income","start":547.75,"end":548.055},{"text":"from","start":548.634,"end":548.762},{"text":"cross-border","start":548.875,"end":549.389},{"text":"services","start":549.389,"end":549.983},{"text":"and","start":551.044,"end":551.349},{"text":"the","start":551.461,"end":551.542},{"text":"prevention","start":551.606,"end":552.233},{"text":"and","start":552.425,"end":552.49},{"text":"resolution","start":552.506,"end":553.277},{"text":"of","start":553.389,"end":553.518},{"text":"tax","start":553.55,"end":554.16},{"text":"disputes.","start":554.53,"end":555.017}]},{"text":"Taken together, these texts provide a concrete basis for the negotiations that lie ahead.","start":555.536,"end":562.08,"topics":[],"words":[{"text":"Taken","start":555.536,"end":555.812},{"text":"together,","start":555.861,"end":556.316},{"text":"these","start":556.738,"end":556.884},{"text":"texts","start":556.981,"end":557.501},{"text":"provide","start":557.501,"end":558.069},{"text":"a","start":558.15,"end":558.167},{"text":"concrete","start":558.297,"end":558.767},{"text":"basis","start":558.784,"end":559.222},{"text":"for","start":559.596,"end":559.872},{"text":"the","start":559.904,"end":559.969},{"text":"negotiations","start":559.969,"end":560.943},{"text":"that","start":561.057,"end":561.171},{"text":"lie","start":561.284,"end":561.528},{"text":"ahead.","start":561.788,"end":562.08}]},{"text":"Their preparation reflects substantial progress, as well as contributions and different perspectives presented by Member States throughout the negotiations during the intersessional work.","start":563.292,"end":575.349,"topics":[{"key":"inclusive-tax-cooperation","label":"Inclusive International Tax Cooperation","description":"Delegates repeatedly emphasized building a UN tax framework that is inclusive, fair, transparent, and effective, with meaningful participation by all countries. Many speakers linked the legitimacy of the convention to equal voice for developing and developed states alike."}],"words":[{"text":"Their","start":563.292,"end":563.373},{"text":"preparation","start":563.373,"end":564.23},{"text":"reflects","start":564.424,"end":564.926},{"text":"substantial","start":565.087,"end":565.945},{"text":"progress,","start":565.945,"end":566.333},{"text":"as","start":566.931,"end":567.061},{"text":"well","start":567.093,"end":567.287},{"text":"as","start":567.74,"end":567.789},{"text":"contributions","start":567.902,"end":568.727},{"text":"and","start":568.792,"end":569.018},{"text":"different","start":569.018,"end":569.309},{"text":"perspectives","start":569.358,"end":569.972},{"text":"presented","start":570.086,"end":570.652},{"text":"by","start":570.652,"end":570.878},{"text":"Member","start":570.878,"end":571.202},{"text":"States","start":571.202,"end":571.59},{"text":"throughout","start":572.01,"end":572.415},{"text":"the","start":572.593,"end":572.658},{"text":"negotiations","start":572.674,"end":573.614},{"text":"during","start":573.647,"end":574.019},{"text":"the","start":574.133,"end":574.279},{"text":"intersessional","start":574.295,"end":575.024},{"text":"work.","start":575.024,"end":575.349}]},{"text":"My third message on the work ahead.","start":576.888,"end":579.125,"topics":[],"words":[{"text":"My","start":576.888,"end":577.018},{"text":"third","start":577.05,"end":577.358},{"text":"message","start":577.358,"end":577.666},{"text":"on","start":578.428,"end":578.509},{"text":"the","start":578.509,"end":578.558},{"text":"work","start":578.59,"end":578.85},{"text":"ahead.","start":578.85,"end":579.125}]},{"text":"The circulation of these drafts is clearly not the conclusion of the process.","start":580.244,"end":585.766,"topics":[],"words":[{"text":"The","start":580.244,"end":580.325},{"text":"circulation","start":580.325,"end":581.097},{"text":"of","start":581.13,"end":581.274},{"text":"these","start":581.274,"end":581.419},{"text":"drafts","start":581.516,"end":581.95},{"text":"is","start":582.24,"end":582.305},{"text":"clearly","start":582.82,"end":583.19},{"text":"not","start":583.399,"end":583.705},{"text":"the","start":583.93,"end":583.995},{"text":"conclusion","start":584.027,"end":584.8},{"text":"of","start":585.073,"end":585.17},{"text":"the","start":585.17,"end":585.315},{"text":"process.","start":585.315,"end":585.766}]},{"text":"It really marks the beginning of maybe the most demanding phase, the negotiation of the texts themselves.","start":586.442,"end":593.953,"topics":[{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."},{"key":"convention-governance","label":"Convention Governance and Decision-Making","description":"Delegates discussed the institutional design of the convention, including the Conference of the Parties, subsidiary bodies, the secretariat, and review mechanisms. 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This topic was presented as essential if the convention is to be implemented effectively and equitably."}],"words":[{"text":"This","start":620.64,"end":620.768},{"text":"will","start":620.832,"end":620.977},{"text":"require","start":620.993,"end":621.475},{"text":"technical","start":621.475,"end":622.037},{"text":"rigor","start":622.037,"end":622.407},{"text":"and","start":622.84,"end":622.905},{"text":"political","start":623.001,"end":623.676},{"text":"judgment.","start":623.804,"end":624.238}]},{"text":"It will also require flexibility, patience, and a willingness to listen.","start":625.009,"end":629.877,"topics":[],"words":[{"text":"It","start":625.009,"end":625.089},{"text":"will","start":625.089,"end":625.234},{"text":"also","start":625.314,"end":625.555},{"text":"require","start":625.555,"end":626.005},{"text":"flexibility,","start":626.053,"end":626.905},{"text":"patience,","start":627.403,"end":628.013},{"text":"and","start":628.383,"end":628.447},{"text":"a","start":628.479,"end":628.608},{"text":"willingness","start":628.608,"end":629.218},{"text":"to","start":629.427,"end":629.507},{"text":"listen.","start":629.571,"end":629.877}]},{"text":"International tax cooperation goes to the heart of national sovereignty and development priorities, so I think differences are therefore natural, but our collective responsibility is to work through them in a manner that is open, inclusive, transparent, and grounded in mutual respect.","start":631.624,"end":653.545,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty","description":"Many statements stressed that international tax cooperation must respect the sovereign right of states to design their own tax systems and follow domestic constitutional requirements. 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Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."}],"words":[{"text":"The","start":654.91,"end":654.99},{"text":"strength","start":654.99,"end":655.472},{"text":"and","start":656.114,"end":656.178},{"text":"legitimacy","start":656.194,"end":656.965},{"text":"of","start":657.142,"end":657.302},{"text":"the","start":657.302,"end":657.367},{"text":"Convention","start":657.383,"end":657.929},{"text":"will","start":658.523,"end":658.667},{"text":"depend","start":658.667,"end":659.293},{"text":"not","start":659.486,"end":659.711},{"text":"only","start":659.791,"end":660.096},{"text":"on","start":660.289,"end":660.369},{"text":"the","start":660.369,"end":660.514},{"text":"substance","start":660.514,"end":661.188},{"text":"of","start":661.397,"end":661.477},{"text":"the","start":661.477,"end":661.574},{"text":"final","start":661.574,"end":661.959},{"text":"texts,","start":661.975,"end":662.553},{"text":"but","start":663.003,"end":663.083},{"text":"also","start":663.163,"end":663.661},{"text":"on","start":663.741,"end":663.837},{"text":"the","start":663.902,"end":663.966},{"text":"integrity","start":663.966,"end":664.672},{"text":"of","start":664.865,"end":664.945},{"text":"the","start":664.945,"end":665.106},{"text":"process","start":665.106,"end":665.556},{"text":"through","start":665.732,"end":665.909},{"text":"which","start":665.909,"end":666.118},{"text":"they","start":666.31,"end":666.39},{"text":"are","start":666.615,"end":666.728},{"text":"negotiated.","start":666.952,"end":667.723}]},{"text":"On our part, as the UN Secretariat, we will continue to support this member-state-led process in an impartial and transparent manner and provide the support necessary for all delegations to participate.","start":669.12,"end":683.587,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"Multiple speakers highlighted the need for technical assistance, implementation support, and adequate resources, especially for developing countries. 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Many speakers linked the legitimacy of the convention to equal voice for developing and developed states 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ladies and gentlemen, with that, I will now hand the floor back to the Chair, who will guide the Committee through the organization of work as well as the issues before you over the coming 2 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among the Eastern European states, Mr. Lukáš Hrdlička of Czech Republic.","start":762.058,"end":768.999,"topics":[],"words":[{"text":"From","start":762.058,"end":762.251},{"text":"among","start":762.316,"end":762.606},{"text":"the","start":762.735,"end":762.847},{"text":"Eastern","start":762.879,"end":763.153},{"text":"European","start":763.266,"end":764.329},{"text":"states,","start":764.345,"end":764.892},{"text":"Mr.","start":765.295,"end":765.601},{"text":"Lukáš","start":765.681,"end":765.987},{"text":"Hrdlička","start":765.987,"end":767.227},{"text":"of","start":767.791,"end":767.92},{"text":"Czech","start":768.274,"end":768.467},{"text":"Republic.","start":768.58,"end":768.999}]},{"text":"From among Western Europe and other states, Ms. Sara Groh of Denmark and Ms. Angela Wölfers of 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this connection, the committee has before it draft decision CRB 30 entitled Participation of International Organizations, Civil Society, and Other Relevant Stakeholders in I now give the floor to the representative of Ireland to introduce draft amendment 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this background, the reasons for their exclusion remain unclear.","start":1038.408,"end":1041.564,"topics":[],"words":[{"text":"Against","start":1038.408,"end":1038.747},{"text":"this","start":1038.747,"end":1038.86},{"text":"background,","start":1038.86,"end":1039.394},{"text":"the","start":1039.54,"end":1039.604},{"text":"reasons","start":1039.604,"end":1040.009},{"text":"for","start":1040.009,"end":1040.058},{"text":"their","start":1040.058,"end":1040.252},{"text":"exclusion","start":1040.252,"end":1040.722},{"text":"remain","start":1040.916,"end":1041.126},{"text":"unclear.","start":1041.224,"end":1041.564}]},{"text":"Ireland is committed to ensuring the inclusivity and transparency of the work of the INC.","start":1042.924,"end":1047.698,"topics":[{"key":"inclusive-tax-cooperation","label":"Inclusive International Tax Cooperation","description":"Delegates repeatedly emphasized building a UN tax framework that is inclusive, fair, transparent, and effective, with meaningful 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Many speakers linked the legitimacy of the convention to equal voice for developing and developed states alike."}],"words":[{"text":"Ireland","start":1042.924,"end":1043.312},{"text":"is","start":1043.361,"end":1043.474},{"text":"committed","start":1043.507,"end":1043.96},{"text":"to","start":1043.992,"end":1044.138},{"text":"ensuring","start":1044.138,"end":1044.608},{"text":"the","start":1044.64,"end":1044.721},{"text":"inclusivity","start":1044.721,"end":1045.336},{"text":"and","start":1045.434,"end":1045.514},{"text":"transparency","start":1045.514,"end":1046.178},{"text":"of","start":1046.324,"end":1046.373},{"text":"the","start":1046.421,"end":1046.47},{"text":"work","start":1046.502,"end":1046.761},{"text":"of","start":1046.907,"end":1047.004},{"text":"the","start":1047.28,"end":1047.424},{"text":"INC.","start":1047.457,"end":1047.698}]},{"text":"In this context, we strongly support inclusive and meaningful multi-stakeholder engagement.","start":1048.841,"end":1053.606,"topics":[{"key":"inclusive-tax-cooperation","label":"Inclusive International Tax Cooperation","description":"Delegates repeatedly emphasized building a UN tax framework that is inclusive, fair, transparent, and effective, with meaningful participation by all countries. 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you, Mr. Chair.","start":1215.262,"end":1216.306,"topics":[],"words":[{"text":"Thank","start":1215.262,"end":1215.503},{"text":"you,","start":1215.503,"end":1215.631},{"text":"Mr.","start":1215.679,"end":1215.968},{"text":"Chair.","start":1216.049,"end":1216.306}]},{"text":"My delegation requests that the draft amendment CRP.35 be divided so that the 2 organizations listed therein are considered 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further request a recorded vote on the second part of the amendment concerning the participation of the organization called Kenya Human Rights 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thank you.","start":1233.647,"end":1234.048,"topics":[],"words":[{"text":"I","start":1233.647,"end":1233.695},{"text":"thank","start":1233.727,"end":1233.968},{"text":"you.","start":1233.968,"end":1234.048}]}]}],"speaker":{"name":null,"affiliation":"TUR","affiliation_full":"Türkiye","group":null,"function":"Representative"}},{"statement_number":9,"start":1254.598,"pageUrl":"/en/asset/k1c/k1cm46on6o?t=1255","paragraphs":[{"sentences":[{"text":"I thank the representative of Turkey.","start":1254.598,"end":1255.867,"topics":[],"words":[{"text":"I","start":1254.598,"end":1254.678},{"text":"thank","start":1254.678,"end":1254.839},{"text":"the","start":1254.839,"end":1254.887},{"text":"representative","start":1254.887,"end":1255.482},{"text":"of","start":1255.482,"end":1255.546},{"text":"Turkey.","start":1255.578,"end":1255.867}]},{"text":"I understand that the representative of Turkey has moved with the meaning of rule 129, that a separate recorded vote to be taken on the inclusion of the organization entitled Kenya Human Rights Commission as listed in the draft amendment CRB 35.","start":1256.462,"end":1274.018,"topics":[],"words":[{"text":"I","start":1256.462,"end":1256.526},{"text":"understand","start":1256.526,"end":1256.944},{"text":"that","start":1256.944,"end":1257.104},{"text":"the","start":1257.104,"end":1257.265},{"text":"representative","start":1257.265,"end":1258.454},{"text":"of","start":1258.454,"end":1258.518},{"text":"Turkey","start":1258.551,"end":1258.84},{"text":"has","start":1258.872,"end":1259.081},{"text":"moved","start":1259.274,"end":1259.563},{"text":"with","start":1259.756,"end":1259.981},{"text":"the","start":1259.981,"end":1260.141},{"text":"meaning","start":1260.141,"end":1260.446},{"text":"of","start":1260.543,"end":1260.687},{"text":"rule","start":1260.784,"end":1261.089},{"text":"129,","start":1262.2,"end":1262.928},{"text":"that","start":1262.96,"end":1263.203},{"text":"a","start":1263.203,"end":1263.219},{"text":"separate","start":1263.219,"end":1263.753},{"text":"recorded","start":1263.753,"end":1264.223},{"text":"vote","start":1264.255,"end":1264.595},{"text":"to","start":1264.595,"end":1264.724},{"text":"be","start":1264.724,"end":1264.821},{"text":"taken","start":1264.821,"end":1265.275},{"text":"on","start":1265.372,"end":1265.517},{"text":"the","start":1265.55,"end":1265.712},{"text":"inclusion","start":1265.712,"end":1266.23},{"text":"of","start":1266.278,"end":1266.44},{"text":"the","start":1266.44,"end":1266.488},{"text":"organization","start":1266.505,"end":1267.362},{"text":"entitled","start":1267.492,"end":1268.107},{"text":"Kenya","start":1268.544,"end":1268.787},{"text":"Human","start":1268.787,"end":1269.03},{"text":"Rights","start":1269.03,"end":1269.305},{"text":"Commission","start":1269.369,"end":1269.806},{"text":"as","start":1269.984,"end":1270.049},{"text":"listed","start":1270.162,"end":1270.535},{"text":"in","start":1270.567,"end":1270.616},{"text":"the","start":1271.522,"end":1271.781},{"text":"draft","start":1271.83,"end":1272.202},{"text":"amendment","start":1272.202,"end":1272.753},{"text":"CRB","start":1272.932,"end":1273.418},{"text":"35.","start":1273.418,"end":1274.018}]},{"text":"May I ask the representative of Turkey to confirm this understanding?","start":1276.319,"end":1279.545,"topics":[],"words":[{"text":"May","start":1276.319,"end":1276.4},{"text":"I","start":1276.481,"end":1276.611},{"text":"ask","start":1276.643,"end":1276.887},{"text":"the","start":1276.903,"end":1277.049},{"text":"representative","start":1277.049,"end":1277.681},{"text":"of","start":1277.681,"end":1277.827},{"text":"Turkey","start":1277.859,"end":1278.151},{"text":"to","start":1278.167,"end":1278.264},{"text":"confirm","start":1278.264,"end":1278.75},{"text":"this","start":1278.75,"end":1278.994},{"text":"understanding?","start":1278.994,"end":1279.545}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":10,"start":1282.829,"pageUrl":"/en/asset/k1c/k1cm46on6o?t=1283","paragraphs":[{"sentences":[{"text":"That is correct, 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accordingly?","start":1287.865,"end":1290.557,"topics":[],"words":[{"text":"May","start":1287.865,"end":1288.03},{"text":"I","start":1288.03,"end":1288.179},{"text":"take","start":1288.179,"end":1288.377},{"text":"it","start":1288.377,"end":1288.509},{"text":"that","start":1288.509,"end":1288.608},{"text":"the","start":1288.608,"end":1288.708},{"text":"committee","start":1288.757,"end":1289.071},{"text":"wishes","start":1289.087,"end":1289.318},{"text":"to","start":1289.352,"end":1289.484},{"text":"proceed","start":1289.599,"end":1290.078},{"text":"accordingly?","start":1290.111,"end":1290.557}]},{"text":"I see no objection.","start":1296.44,"end":1297.359,"topics":[],"words":[{"text":"I","start":1296.44,"end":1296.456},{"text":"see","start":1296.456,"end":1296.657},{"text":"no","start":1296.657,"end":1296.807},{"text":"objection.","start":1296.874,"end":1297.359}]},{"text":"It is so decided.","start":1297.727,"end":1298.679,"topics":[],"words":[{"text":"It","start":1297.727,"end":1297.827},{"text":"is","start":1297.827,"end":1297.91},{"text":"so","start":1297.91,"end":1298.228},{"text":"decided.","start":1298.228,"end":1298.679}]},{"text":"Delegations wishing to make a statement in the explanation of vote before the vote on any or all of the proposals under this item, including the draft and the draft amendment are invited to do so now in one intervention.","start":1304.692,"end":1318.137,"topics":[],"words":[{"text":"Delegations","start":1304.692,"end":1305.354},{"text":"wishing","start":1305.5,"end":1305.774},{"text":"to","start":1305.903,"end":1306},{"text":"make","start":1306,"end":1306.307},{"text":"a","start":1306.372,"end":1306.388},{"text":"statement","start":1306.404,"end":1307.05},{"text":"in","start":1307.099,"end":1307.147},{"text":"the","start":1307.196,"end":1307.341},{"text":"explanation","start":1307.341,"end":1307.842},{"text":"of","start":1307.842,"end":1307.923},{"text":"vote","start":1307.923,"end":1308.165},{"text":"before","start":1308.165,"end":1308.423},{"text":"the","start":1308.423,"end":1308.52},{"text":"vote","start":1308.553,"end":1308.989},{"text":"on","start":1309.296,"end":1309.344},{"text":"any","start":1309.457,"end":1309.683},{"text":"or","start":1309.764,"end":1309.813},{"text":"all","start":1310.006,"end":1310.071},{"text":"of","start":1310.249,"end":1310.41},{"text":"the","start":1310.41,"end":1310.588},{"text":"proposals","start":1310.588,"end":1311.17},{"text":"under","start":1311.234,"end":1311.557},{"text":"this","start":1311.557,"end":1311.864},{"text":"item,","start":1311.864,"end":1312.106},{"text":"including","start":1312.187,"end":1312.656},{"text":"the","start":1312.688,"end":1312.785},{"text":"draft","start":1312.785,"end":1313.173},{"text":"and","start":1313.497,"end":1313.738},{"text":"the","start":1313.738,"end":1313.786},{"text":"draft","start":1313.834,"end":1314.235},{"text":"amendment","start":1314.235,"end":1314.781},{"text":"are","start":1315.263,"end":1315.423},{"text":"invited","start":1315.423,"end":1315.905},{"text":"to","start":1315.905,"end":1316.002},{"text":"do","start":1316.002,"end":1316.114},{"text":"so","start":1316.242,"end":1316.58},{"text":"now","start":1316.58,"end":1316.836},{"text":"in","start":1317.029,"end":1317.077},{"text":"one","start":1317.206,"end":1317.334},{"text":"intervention.","start":1317.527,"end":1318.137}]},{"text":"After action on all of them, there will be an opportunity to— for explanation of vote after the vote on any or all of 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remind delegations that the statement in explanation of vote are limited to 5 minutes.","start":1328.767,"end":1334.29,"topics":[],"words":[{"text":"I","start":1328.767,"end":1328.815},{"text":"remind","start":1328.847,"end":1329.136},{"text":"delegations","start":1329.152,"end":1329.971},{"text":"that","start":1329.971,"end":1330.212},{"text":"the","start":1330.212,"end":1330.308},{"text":"statement","start":1330.308,"end":1330.902},{"text":"in","start":1331.079,"end":1331.127},{"text":"explanation","start":1331.271,"end":1332.106},{"text":"of","start":1332.283,"end":1332.363},{"text":"vote","start":1332.363,"end":1332.684},{"text":"are","start":1332.765,"end":1333.038},{"text":"limited","start":1333.086,"end":1333.471},{"text":"to","start":1333.503,"end":1333.664},{"text":"5","start":1333.664,"end":1334.001},{"text":"minutes.","start":1334.001,"end":1334.29}]},{"text":"Distinguished delegate of Turkey, the floor is 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of the amendment CRP.35 concerning the organization called Kenya Human Rights 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Commission has been the subject of serious allegations by competent authorities of the state in which it is established, including allegations of operating unauthorized bank accounts, failing to comply with tax obligations, and employing foreign personnel without permission.","start":1352.507,"end":1368.702,"topics":[],"words":[{"text":"The","start":1352.507,"end":1352.603},{"text":"Kenya","start":1352.603,"end":1352.86},{"text":"Human","start":1352.86,"end":1353.085},{"text":"Rights","start":1353.085,"end":1353.39},{"text":"Commission","start":1353.39,"end":1353.791},{"text":"has","start":1353.791,"end":1353.855},{"text":"been","start":1353.967,"end":1354.128},{"text":"the","start":1354.128,"end":1354.208},{"text":"subject","start":1354.208,"end":1354.77},{"text":"of","start":1354.77,"end":1354.866},{"text":"serious","start":1354.866,"end":1355.251},{"text":"allegations","start":1355.251,"end":1355.781},{"text":"by","start":1355.893,"end":1356.118},{"text":"competent","start":1356.118,"end":1356.615},{"text":"authorities","start":1356.615,"end":1357.097},{"text":"of","start":1357.113,"end":1357.225},{"text":"the","start":1357.241,"end":1357.289},{"text":"state","start":1357.338,"end":1357.658},{"text":"in","start":1357.658,"end":1357.707},{"text":"which","start":1357.819,"end":1357.995},{"text":"it","start":1357.995,"end":1358.156},{"text":"is","start":1358.156,"end":1358.236},{"text":"established,","start":1358.284,"end":1358.942},{"text":"including","start":1359.504,"end":1359.873},{"text":"allegations","start":1359.969,"end":1360.483},{"text":"of","start":1360.547,"end":1360.692},{"text":"operating","start":1360.708,"end":1361.189},{"text":"unauthorized","start":1361.253,"end":1361.783},{"text":"bank","start":1361.831,"end":1362.072},{"text":"accounts,","start":1362.072,"end":1362.425},{"text":"failing","start":1363.115,"end":1363.404},{"text":"to","start":1363.5,"end":1363.644},{"text":"comply","start":1363.66,"end":1364.078},{"text":"with","start":1364.078,"end":1364.238},{"text":"tax","start":1364.238,"end":1364.495},{"text":"obligations,","start":1364.559,"end":1365.137},{"text":"and","start":1365.586,"end":1365.683},{"text":"employing","start":1365.763,"end":1366.132},{"text":"foreign","start":1366.229,"end":1366.454},{"text":"personnel","start":1366.486,"end":1367.722},{"text":"without","start":1367.835,"end":1368.188},{"text":"permission.","start":1368.252,"end":1368.702}]},{"text":"While subsequent judicial proceedings identified procedural deficiencies in the actions taken by those authorities, the Court did not determine the merits of those 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our view, such unresolved concerns warrant caution when considering the organization's participation in UN meetings.","start":1379.734,"end":1387.57,"topics":[],"words":[{"text":"In","start":1379.734,"end":1379.782},{"text":"our","start":1379.959,"end":1380.055},{"text":"view,","start":1380.055,"end":1380.216},{"text":"such","start":1380.28,"end":1380.505},{"text":"unresolved","start":1380.601,"end":1381.147},{"text":"concerns","start":1381.179,"end":1381.677},{"text":"warrant","start":1381.741,"end":1382.062},{"text":"caution","start":1382.062,"end":1382.512},{"text":"when","start":1382.608,"end":1382.833},{"text":"considering","start":1382.865,"end":1383.315},{"text":"the","start":1383.411,"end":1383.492},{"text":"organization's","start":1383.492,"end":1385.419},{"text":"participation","start":1385.9,"end":1386.607},{"text":"in","start":1386.719,"end":1386.767},{"text":"UN","start":1386.96,"end":1387.153},{"text":"meetings.","start":1387.265,"end":1387.57}]},{"text":"We also regret that no delegation engaged with Türkiye bilaterally to discuss our concerns or to seek a mutually acceptable solution regarding the inclusion of this 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would have welcomed such an exchange in good faith and remained ready to work constructively towards a consensual 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the absence of such engagement, we have no choice but to oppose the inclusion of the Kenya Human Rights Commission and therefore call upon all member states to vote against the part of the amendment CRP.35 concerning that 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thank you.","start":1417.506,"end":1417.9,"topics":[],"words":[{"text":"I","start":1417.506,"end":1417.637},{"text":"thank","start":1417.637,"end":1417.818},{"text":"you.","start":1417.818,"end":1417.9}]}]}],"speaker":{"name":null,"affiliation":"TUR","affiliation_full":"Türkiye","group":null,"function":"Representative"}},{"statement_number":13,"start":1424.847,"pageUrl":"/en/asset/k1c/k1cm46on6o?t=1425","paragraphs":[{"sentences":[{"text":"We have heard the last speaker in explanation of vote before the 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accordance with the decision taken just now, we will now proceed to consider the inclusion of the organization entitled Kenya Human Rights 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recorded vote has been requested.","start":1461.769,"end":1463.716,"topics":[],"words":[{"text":"A","start":1461.769,"end":1461.786},{"text":"recorded","start":1461.786,"end":1462.24},{"text":"vote","start":1462.499,"end":1462.694},{"text":"has","start":1462.694,"end":1462.824},{"text":"been","start":1462.921,"end":1463.23},{"text":"requested.","start":1463.23,"end":1463.716}]},{"text":"We shall now begin the vote process.","start":1463.96,"end":1465.696,"topics":[],"words":[{"text":"We","start":1463.96,"end":1464.057},{"text":"shall","start":1464.057,"end":1464.268},{"text":"now","start":1464.301,"end":1464.414},{"text":"begin","start":1464.528,"end":1464.739},{"text":"the","start":1464.787,"end":1464.933},{"text":"vote","start":1464.933,"end":1465.355},{"text":"process.","start":1465.355,"end":1465.696}]},{"text":"Those in favor of inclusion— including the organization entitled Kenya Human Rights Commission, Please signify those against 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is now voting on the inclusion of the organization Kenya Human Rights Commission.","start":1476.395,"end":1480.94,"topics":[],"words":[{"text":"The","start":1476.395,"end":1476.476},{"text":"Committee","start":1476.476,"end":1476.765},{"text":"is","start":1476.797,"end":1476.845},{"text":"now","start":1476.877,"end":1477.054},{"text":"voting","start":1477.118,"end":1477.487},{"text":"on","start":1477.6,"end":1477.68},{"text":"the","start":1477.68,"end":1477.76},{"text":"inclusion","start":1477.76,"end":1478.258},{"text":"of","start":1478.306,"end":1478.354},{"text":"the","start":1478.387,"end":1478.483},{"text":"organization","start":1478.483,"end":1479.093},{"text":"Kenya","start":1479.205,"end":1479.687},{"text":"Human","start":1479.687,"end":1479.976},{"text":"Rights","start":1480.072,"end":1480.361},{"text":"Commission.","start":1480.49,"end":1480.94}]},{"text":"A vote yes signifies a vote in favor of including the organization Kenya Human Rights 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completed.","start":1522.074,"end":1523.697,"topics":[],"words":[{"text":"The","start":1522.074,"end":1522.156},{"text":"voting","start":1522.156,"end":1522.537},{"text":"has","start":1522.637,"end":1522.786},{"text":"been","start":1522.902,"end":1523.034},{"text":"completed.","start":1523.233,"end":1523.697}]},{"text":"Please lock the machine.","start":1524.277,"end":1534.853,"topics":[],"words":[{"text":"Please","start":1524.277,"end":1524.652},{"text":"lock","start":1525.01,"end":1525.418},{"text":"the","start":1525.434,"end":1525.597},{"text":"machine.","start":1531.367,"end":1534.853}]},{"text":"The result of the vote is as follows: in favour, 42; against, 3; abstentions, 20.","start":1543.761,"end":1548.998,"topics":[],"words":[{"text":"The","start":1543.761,"end":1543.842},{"text":"result","start":1543.842,"end":1544.312},{"text":"of","start":1544.312,"end":1544.393},{"text":"the","start":1544.393,"end":1544.49},{"text":"vote","start":1544.49,"end":1544.782},{"text":"is","start":1544.88,"end":1544.944},{"text":"as","start":1545.123,"end":1545.188},{"text":"follows:","start":1545.285,"end":1545.593},{"text":"in","start":1545.788,"end":1545.934},{"text":"favour,","start":1545.934,"end":1546.209},{"text":"42;","start":1546.258,"end":1546.582},{"text":"against,","start":1546.923,"end":1547.393},{"text":"3;","start":1547.474,"end":1547.75},{"text":"abstentions,","start":1547.912,"end":1548.593},{"text":"20.","start":1548.707,"end":1548.998}]},{"text":"The Committee has decided to include the organization entitled the Human Rights— Kenya Human Rights 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objection.","start":1582.601,"end":1583.55,"topics":[],"words":[{"text":"I","start":1582.601,"end":1582.651},{"text":"hear","start":1582.749,"end":1582.896},{"text":"no","start":1582.928,"end":1582.978},{"text":"objection.","start":1582.994,"end":1583.55}]},{"text":"It is so decided.","start":1584.073,"end":1584.874,"topics":[],"words":[{"text":"It","start":1584.073,"end":1584.122},{"text":"is","start":1584.171,"end":1584.253},{"text":"so","start":1584.253,"end":1584.482},{"text":"decided.","start":1584.482,"end":1584.874}]},{"text":"The committee will now proceed to consider draft decision CRB 30 as 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also seeks to establish a coherent relationship between these different parts and between the Framework Convention and the protocols that may implement or future elaborate its 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task during these informal discussions is therefore to examine the text article by article.","start":2343.805,"end":2350.918,"topics":[],"words":[{"text":"Our","start":2343.805,"end":2343.982},{"text":"task","start":2343.982,"end":2344.368},{"text":"during","start":2344.368,"end":2344.578},{"text":"these","start":2344.626,"end":2344.835},{"text":"informal","start":2344.884,"end":2345.254},{"text":"discussions","start":2345.27,"end":2345.801},{"text":"is","start":2346.381,"end":2346.542},{"text":"therefore","start":2346.542,"end":2346.961},{"text":"to","start":2346.961,"end":2347.106},{"text":"examine","start":2347.106,"end":2347.464},{"text":"the","start":2347.464,"end":2347.562},{"text":"text","start":2347.595,"end":2348.018},{"text":"article","start":2348.816,"end":2349.207},{"text":"by","start":2349.875,"end":2350.006},{"text":"article.","start":2350.69,"end":2350.918}]},{"text":"Identify areas of convention and provide clear guidance on the issues that may require further work.","start":2352.312,"end":2358.104,"topics":[],"words":[{"text":"Identify","start":2352.312,"end":2352.828},{"text":"areas","start":2353.102,"end":2353.328},{"text":"of","start":2353.441,"end":2353.522},{"text":"convention","start":2353.522,"end":2354.135},{"text":"and","start":2354.167,"end":2354.232},{"text":"provide","start":2354.329,"end":2354.861},{"text":"clear","start":2354.958,"end":2355.232},{"text":"guidance","start":2355.281,"end":2355.765},{"text":"on","start":2355.845,"end":2355.894},{"text":"the","start":2355.942,"end":2356.007},{"text":"issues","start":2356.104,"end":2356.41},{"text":"that","start":2356.41,"end":2356.571},{"text":"may","start":2356.571,"end":2356.733},{"text":"require","start":2356.813,"end":2357.249},{"text":"further","start":2357.298,"end":2357.636},{"text":"work.","start":2357.782,"end":2358.104}]},{"text":"I would like to thank Daniel, co-lead of Workstream 1, as well as the Secretariat for the considerable work undertaken in preparing, in preparing the zero draft.","start":2360,"end":2369.208,"topics":[],"words":[{"text":"I","start":2360,"end":2360.016},{"text":"would","start":2360.016,"end":2360.096},{"text":"like","start":2360.177,"end":2360.418},{"text":"to","start":2360.418,"end":2360.531},{"text":"thank","start":2360.772,"end":2361.239},{"text":"Daniel,","start":2361.239,"end":2361.674},{"text":"co-lead","start":2362.028,"end":2362.414},{"text":"of","start":2362.511,"end":2362.575},{"text":"Workstream","start":2362.672,"end":2363.155},{"text":"1,","start":2363.171,"end":2363.3},{"text":"as","start":2363.718,"end":2363.783},{"text":"well","start":2363.879,"end":2364.04},{"text":"as","start":2364.121,"end":2364.266},{"text":"the","start":2364.298,"end":2364.33},{"text":"Secretariat","start":2364.378,"end":2365.151},{"text":"for","start":2365.183,"end":2365.377},{"text":"the","start":2365.441,"end":2365.538},{"text":"considerable","start":2365.586,"end":2366.133},{"text":"work","start":2366.149,"end":2366.455},{"text":"undertaken","start":2366.455,"end":2366.954},{"text":"in","start":2366.97,"end":2367.115},{"text":"preparing,","start":2367.115,"end":2367.614},{"text":"in","start":2367.824,"end":2367.888},{"text":"preparing","start":2367.985,"end":2368.371},{"text":"the","start":2368.484,"end":2368.58},{"text":"zero","start":2368.58,"end":2368.87},{"text":"draft.","start":2368.87,"end":2369.208}]},{"text":"I will now hand over to Daniel to introduce the text and guide us through the first group of 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Daniel, the floor is yours.","start":2376.239,"end":2376.902,"topics":[],"words":[{"text":"Mr.","start":2376.239,"end":2376.336},{"text":"Daniel,","start":2376.385,"end":2376.498},{"text":"the","start":2376.546,"end":2376.579},{"text":"floor","start":2376.579,"end":2376.724},{"text":"is","start":2376.724,"end":2376.757},{"text":"yours.","start":2376.757,"end":2376.902}]},{"text":"Thank you,","start":2376.967,"end":2377.128,"topics":[],"words":[{"text":"Thank","start":2376.967,"end":2377.096},{"text":"you,","start":2377.096,"end":2377.128}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":16,"start":2377.161,"pageUrl":"/en/asset/k1c/k1cm46on6o?t=2378","paragraphs":[{"sentences":[{"text":"Mr. Good morning, delegates and distinguished excellencies, and thank you, Chairman, for the 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please.","start":3166.931,"end":3170.53,"topics":[],"words":[{"text":"So","start":3166.931,"end":3167.415},{"text":"recognize","start":3167.641,"end":3168.19},{"text":"the","start":3168.303,"end":3168.561},{"text":"distinguished","start":3168.642,"end":3169.174},{"text":"delegate","start":3169.174,"end":3169.658},{"text":"from","start":3169.658,"end":3169.852},{"text":"Ireland,","start":3169.997,"end":3170.336},{"text":"please.","start":3170.384,"end":3170.53}]},{"text":"Thank you,","start":3172.87,"end":3173.049,"topics":[],"words":[{"text":"Thank","start":3172.87,"end":3173},{"text":"you,","start":3173,"end":3173.049}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":17,"start":3173.066,"pageUrl":"/en/asset/k1c/k1cm46on6o?t=3174","paragraphs":[{"sentences":[{"text":"Mr. Coolead.","start":3173.066,"end":3173.719,"topics":[],"words":[{"text":"Mr.","start":3173.066,"end":3173.245},{"text":"Coolead.","start":3173.294,"end":3173.719}]},{"text":"I'll make this statement— I'll make this intervention on behalf of the 27 member states of the European 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member states of the European Union reiterate their commitment to effective and fair international tax cooperation and our engagement in the UN process in a pragmatic, inclusive, and forward-looking manner, with a view to developing an instrument capable of securing the broadest possible participation.","start":3181.67,"end":3195.827,"topics":[{"key":"inclusive-tax-cooperation","label":"Inclusive International Tax Cooperation","description":"Delegates repeatedly emphasized building a UN tax framework that is inclusive, fair, transparent, and effective, with meaningful participation by all countries. 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Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."},{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. Several delegations called for explicit language on coherence and synergies with the current international tax architecture."},{"key":"tax-sovereignty","label":"Tax Sovereignty","description":"Many statements stressed that international tax cooperation must respect the sovereign right of states to design their own tax systems and follow domestic constitutional requirements. Some delegations proposed stronger textual safeguards, including a separate provision on the protection of sovereignty."}],"words":[{"text":"In","start":3275.456,"end":3275.504},{"text":"particular,","start":3275.536,"end":3275.985},{"text":"it","start":3276.274,"end":3276.402},{"text":"should","start":3276.402,"end":3276.499},{"text":"retain","start":3276.499,"end":3276.804},{"text":"its","start":3276.804,"end":3276.868},{"text":"high-level","start":3276.9,"end":3277.237},{"text":"nature","start":3277.237,"end":3277.606},{"text":"and","start":3277.702,"end":3277.767},{"text":"provide","start":3277.783,"end":3278.104},{"text":"sufficient","start":3278.104,"end":3278.665},{"text":"legal","start":3278.665,"end":3278.906},{"text":"certainty,","start":3278.906,"end":3279.355},{"text":"now","start":3279.628,"end":3279.741},{"text":"and","start":3279.885,"end":3280.013},{"text":"going","start":3280.013,"end":3280.158},{"text":"forward,","start":3280.254,"end":3280.591},{"text":"regarding","start":3280.978,"end":3281.333},{"text":"its","start":3281.333,"end":3281.478},{"text":"relationship","start":3281.478,"end":3281.947},{"text":"with","start":3281.947,"end":3282.044},{"text":"EU","start":3282.124,"end":3282.367},{"text":"and","start":3282.367,"end":3282.447},{"text":"international","start":3282.447,"end":3282.932},{"text":"law,","start":3282.932,"end":3283.045},{"text":"bilateral","start":3283.578,"end":3283.965},{"text":"tax","start":3283.981,"end":3284.208},{"text":"treaties,","start":3284.208,"end":3284.595},{"text":"and","start":3285.031,"end":3285.096},{"text":"other","start":3285.112,"end":3285.273},{"text":"relevant","start":3285.273,"end":3285.645},{"text":"bilateral,","start":3285.677,"end":3286.081},{"text":"regional,","start":3286.145,"end":3286.468},{"text":"or","start":3286.565,"end":3286.597},{"text":"multilateral","start":3286.597,"end":3287.114},{"text":"agreements,","start":3287.114,"end":3287.534},{"text":"and","start":3287.857,"end":3287.922},{"text":"with","start":3287.922,"end":3288.018},{"text":"applicable","start":3288.018,"end":3288.438},{"text":"domestic","start":3288.438,"end":3288.89},{"text":"legal","start":3288.89,"end":3289.036},{"text":"frameworks","start":3289.068,"end":3289.538},{"text":"and","start":3289.538,"end":3289.619},{"text":"constitutional","start":3289.619,"end":3290.142},{"text":"requirements.","start":3290.142,"end":3290.551}]},{"text":"It should be made clear that the Convention will not affect the rights and obligations of parties under other bilateral, regional, or multilateral arrangements unless the parties concerned expressly agree otherwise.","start":3292.754,"end":3302.148,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. Several delegations called for explicit language on coherence and synergies with the current international tax architecture."}],"words":[{"text":"It","start":3292.754,"end":3292.834},{"text":"should","start":3292.834,"end":3292.979},{"text":"be","start":3292.995,"end":3293.076},{"text":"made","start":3293.076,"end":3293.285},{"text":"clear","start":3293.301,"end":3293.591},{"text":"that","start":3294.026,"end":3294.123},{"text":"the","start":3294.123,"end":3294.203},{"text":"Convention","start":3294.203,"end":3294.638},{"text":"will","start":3294.767,"end":3294.88},{"text":"not","start":3294.928,"end":3295.089},{"text":"affect","start":3295.089,"end":3295.347},{"text":"the","start":3295.347,"end":3295.411},{"text":"rights","start":3295.411,"end":3295.685},{"text":"and","start":3295.717,"end":3295.797},{"text":"obligations","start":3295.797,"end":3296.313},{"text":"of","start":3296.313,"end":3296.426},{"text":"parties","start":3296.442,"end":3296.828},{"text":"under","start":3297.263,"end":3297.472},{"text":"other","start":3297.505,"end":3297.666},{"text":"bilateral,","start":3297.666,"end":3298.181},{"text":"regional,","start":3298.229,"end":3298.551},{"text":"or","start":3298.567,"end":3298.712},{"text":"multilateral","start":3298.712,"end":3299.212},{"text":"arrangements","start":3299.212,"end":3299.84},{"text":"unless","start":3300.162,"end":3300.323},{"text":"the","start":3300.323,"end":3300.403},{"text":"parties","start":3300.403,"end":3300.725},{"text":"concerned","start":3300.725,"end":3301.209},{"text":"expressly","start":3301.209,"end":3301.66},{"text":"agree","start":3301.66,"end":3301.838},{"text":"otherwise.","start":3301.838,"end":3302.148}]},{"text":"Based on the adopted terms of reference, the text should also clarify that that the protocols are optional and binding only on those parties to the Convention that choose to become parties to the relevant protocol.","start":3303.075,"end":3312.431,"topics":[{"key":"convention-governance","label":"Convention Governance and Decision-Making","description":"Delegates discussed the institutional design of the convention, including the Conference of the Parties, subsidiary bodies, the secretariat, and review mechanisms. Particular attention was given to the limits of institutional powers and the importance of consensus-based decision-making on substantive matters."}],"words":[{"text":"Based","start":3303.075,"end":3303.335},{"text":"on","start":3303.384,"end":3303.416},{"text":"the","start":3303.416,"end":3303.498},{"text":"adopted","start":3303.498,"end":3303.888},{"text":"terms","start":3303.888,"end":3304.197},{"text":"of","start":3304.197,"end":3304.23},{"text":"reference,","start":3304.23,"end":3304.701},{"text":"the","start":3305.108,"end":3305.254},{"text":"text","start":3305.254,"end":3305.433},{"text":"should","start":3305.433,"end":3305.612},{"text":"also","start":3305.661,"end":3305.921},{"text":"clarify","start":3305.921,"end":3306.328},{"text":"that","start":3306.328,"end":3306.458},{"text":"that","start":3306.646,"end":3306.726},{"text":"the","start":3306.726,"end":3306.806},{"text":"protocols","start":3306.806,"end":3307.287},{"text":"are","start":3307.287,"end":3307.367},{"text":"optional","start":3307.367,"end":3307.783},{"text":"and","start":3307.783,"end":3307.944},{"text":"binding","start":3307.944,"end":3308.232},{"text":"only","start":3308.264,"end":3308.392},{"text":"on","start":3308.424,"end":3308.505},{"text":"those","start":3308.505,"end":3308.713},{"text":"parties","start":3308.745,"end":3309.113},{"text":"to","start":3309.146,"end":3309.242},{"text":"the","start":3309.242,"end":3309.37},{"text":"Convention","start":3309.37,"end":3309.754},{"text":"that","start":3309.867,"end":3310.267},{"text":"choose","start":3310.267,"end":3310.476},{"text":"to","start":3310.524,"end":3310.604},{"text":"become","start":3310.604,"end":3310.828},{"text":"parties","start":3310.828,"end":3311.197},{"text":"to","start":3311.565,"end":3311.645},{"text":"the","start":3311.645,"end":3311.726},{"text":"relevant","start":3311.726,"end":3312.03},{"text":"protocol.","start":3312.03,"end":3312.431}]},{"text":"We have consistently highlighted these issues throughout the negotiations, yet our remarks are still not sufficiently reflected in the drafting as the text has progressed.","start":3313.216,"end":3320.603,"topics":[],"words":[{"text":"We","start":3313.216,"end":3313.296},{"text":"have","start":3313.296,"end":3313.392},{"text":"consistently","start":3313.392,"end":3313.921},{"text":"highlighted","start":3313.953,"end":3314.354},{"text":"these","start":3314.354,"end":3314.466},{"text":"issues","start":3314.53,"end":3314.802},{"text":"throughout","start":3314.834,"end":3315.043},{"text":"the","start":3315.043,"end":3315.075},{"text":"negotiations,","start":3315.075,"end":3315.764},{"text":"yet","start":3315.94,"end":3316.084},{"text":"our","start":3316.084,"end":3316.116},{"text":"remarks","start":3316.116,"end":3316.597},{"text":"are","start":3316.597,"end":3316.629},{"text":"still","start":3316.629,"end":3316.87},{"text":"not","start":3316.934,"end":3317.158},{"text":"sufficiently","start":3317.158,"end":3317.783},{"text":"reflected","start":3317.783,"end":3318.248},{"text":"in","start":3318.921,"end":3318.969},{"text":"the","start":3319.001,"end":3319.097},{"text":"drafting","start":3319.097,"end":3319.466},{"text":"as","start":3319.562,"end":3319.706},{"text":"the","start":3319.706,"end":3319.738},{"text":"text","start":3319.738,"end":3320.026},{"text":"has","start":3320.026,"end":3320.09},{"text":"progressed.","start":3320.123,"end":3320.603}]},{"text":"Clarification of these elements is essential to ensure legal certainty, predictability, and the broadest possible support for the Convention, and is a key condition for the active and constructive engagement of member states.","start":3321.405,"end":3332.205,"topics":[{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."},{"key":"inclusive-tax-cooperation","label":"Inclusive International Tax Cooperation","description":"Delegates repeatedly emphasized building a UN tax framework that is inclusive, fair, transparent, and effective, with meaningful participation by all countries. Many speakers linked the legitimacy of the convention to equal voice for developing and developed states alike."}],"words":[{"text":"Clarification","start":3321.405,"end":3322.078},{"text":"of","start":3322.142,"end":3322.222},{"text":"these","start":3322.222,"end":3322.43},{"text":"elements","start":3322.43,"end":3322.719},{"text":"is","start":3322.911,"end":3322.991},{"text":"essential","start":3322.991,"end":3323.52},{"text":"to","start":3323.568,"end":3323.632},{"text":"ensure","start":3323.632,"end":3324.033},{"text":"legal","start":3324.033,"end":3324.289},{"text":"certainty,","start":3324.289,"end":3324.738},{"text":"predictability,","start":3325.25,"end":3325.859},{"text":"and","start":3326.292,"end":3326.356},{"text":"the","start":3326.356,"end":3326.436},{"text":"broadest","start":3326.436,"end":3326.773},{"text":"possible","start":3326.773,"end":3327.173},{"text":"support","start":3327.173,"end":3327.638},{"text":"for","start":3327.638,"end":3327.686},{"text":"the","start":3327.686,"end":3327.798},{"text":"Convention,","start":3327.798,"end":3328.167},{"text":"and","start":3328.359,"end":3328.423},{"text":"is","start":3328.439,"end":3328.536},{"text":"a","start":3328.536,"end":3328.552},{"text":"key","start":3328.616,"end":3328.856},{"text":"condition","start":3328.856,"end":3329.145},{"text":"for","start":3329.737,"end":3329.85},{"text":"the","start":3329.85,"end":3329.946},{"text":"active","start":3329.978,"end":3330.346},{"text":"and","start":3330.459,"end":3330.523},{"text":"constructive","start":3330.603,"end":3331.1},{"text":"engagement","start":3331.1,"end":3331.66},{"text":"of","start":3331.66,"end":3331.725},{"text":"member","start":3331.725,"end":3331.981},{"text":"states.","start":3331.981,"end":3332.205}]},{"text":"Such clarifications are needed to foster confidence in the Convention and gain the support necessary for the Convention to achieve its stated objectives.","start":3333.053,"end":3340.33,"topics":[{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."}],"words":[{"text":"Such","start":3333.053,"end":3333.248},{"text":"clarifications","start":3333.28,"end":3334.058},{"text":"are","start":3334.155,"end":3334.188},{"text":"needed","start":3334.188,"end":3334.544},{"text":"to","start":3334.658,"end":3334.706},{"text":"foster","start":3334.739,"end":3335.144},{"text":"confidence","start":3335.144,"end":3335.743},{"text":"in","start":3335.873,"end":3335.922},{"text":"the","start":3335.954,"end":3336.019},{"text":"Convention","start":3336.019,"end":3336.408},{"text":"and","start":3336.845,"end":3336.91},{"text":"gain","start":3336.991,"end":3337.121},{"text":"the","start":3337.17,"end":3337.234},{"text":"support","start":3337.234,"end":3337.494},{"text":"necessary","start":3337.494,"end":3338.029},{"text":"for","start":3338.223,"end":3338.336},{"text":"the","start":3338.336,"end":3338.385},{"text":"Convention","start":3338.385,"end":3338.839},{"text":"to","start":3338.871,"end":3338.968},{"text":"achieve","start":3338.968,"end":3339.406},{"text":"its","start":3339.455,"end":3339.568},{"text":"stated","start":3339.584,"end":3339.908},{"text":"objectives.","start":3339.908,"end":3340.33}]},{"text":"Regarding the institutional framework, we recognize the role of the Conference of the Parties in supporting the effective functioning of the Convention.","start":3342.426,"end":3348.097,"topics":[{"key":"convention-governance","label":"Convention Governance and Decision-Making","description":"Delegates discussed the institutional design of the convention, including the Conference of the Parties, subsidiary bodies, the secretariat, and review mechanisms. 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Particular attention was given to the limits of institutional powers and the importance of consensus-based decision-making on substantive matters."}],"words":[{"text":"The","start":3362.6,"end":3362.632},{"text":"current","start":3362.632,"end":3362.857},{"text":"drafting","start":3362.857,"end":3363.162},{"text":"does","start":3363.194,"end":3363.29},{"text":"not","start":3363.29,"end":3363.499},{"text":"yet","start":3363.499,"end":3363.596},{"text":"provide","start":3363.596,"end":3363.997},{"text":"sufficient","start":3363.997,"end":3364.383},{"text":"safeguards","start":3364.383,"end":3364.849},{"text":"in","start":3364.865,"end":3364.945},{"text":"this","start":3364.945,"end":3365.01},{"text":"respect.","start":3365.042,"end":3365.411}]},{"text":"We also recognize the support provided by the Secretariat in this regard, whose functions should continue to remain limited to administrative and facilitative functions consistent with its supporting role under the Convention.","start":3366.793,"end":3377.316,"topics":[{"key":"convention-governance","label":"Convention Governance and Decision-Making","description":"Delegates discussed the institutional design of the convention, including the Conference of the Parties, subsidiary bodies, the secretariat, and review mechanisms. 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Some delegations proposed stronger textual safeguards, including a separate provision on the protection of sovereignty."}],"words":[{"text":"Any","start":3404.333,"end":3404.429},{"text":"such","start":3404.429,"end":3404.702},{"text":"decisions","start":3404.814,"end":3405.263},{"text":"concerning","start":3405.295,"end":3405.744},{"text":"the","start":3405.776,"end":3405.841},{"text":"substantive","start":3405.841,"end":3406.322},{"text":"rights","start":3406.322,"end":3406.514},{"text":"and","start":3406.514,"end":3406.643},{"text":"obligations","start":3406.643,"end":3407.06},{"text":"of","start":3407.06,"end":3407.14},{"text":"parties","start":3407.14,"end":3407.589},{"text":"must","start":3408.263,"end":3408.584},{"text":"be","start":3408.584,"end":3408.68},{"text":"within","start":3409.145,"end":3409.386},{"text":"the","start":3409.386,"end":3409.53},{"text":"powers","start":3409.53,"end":3409.835},{"text":"conferred","start":3409.867,"end":3410.348},{"text":"on","start":3410.348,"end":3410.429},{"text":"the","start":3410.429,"end":3410.509},{"text":"Conference","start":3410.509,"end":3410.83},{"text":"of","start":3410.83,"end":3410.91},{"text":"the","start":3410.91,"end":3410.99},{"text":"Parties","start":3410.99,"end":3411.359},{"text":"by","start":3411.552,"end":3411.697},{"text":"the","start":3411.697,"end":3411.778},{"text":"Convention","start":3411.778,"end":3412.198},{"text":"and","start":3412.763,"end":3412.827},{"text":"without","start":3412.844,"end":3413.118},{"text":"prejudice","start":3413.15,"end":3413.522},{"text":"to","start":3413.635,"end":3413.732},{"text":"the","start":3413.732,"end":3413.812},{"text":"applicable","start":3413.812,"end":3414.281},{"text":"constitutional","start":3414.281,"end":3415.056},{"text":"and","start":3415.346,"end":3415.411},{"text":"domestic","start":3415.411,"end":3415.992},{"text":"legal","start":3415.992,"end":3416.202},{"text":"requirements","start":3416.218,"end":3416.719},{"text":"of","start":3416.719,"end":3416.816},{"text":"each","start":3416.816,"end":3416.929},{"text":"party.","start":3416.961,"end":3417.251}]},{"text":"We recognize the extensive work that has been carried out in the 3 work streams since the last plenary, and we thank the Chair, the co-leads, and the Secretariat for their efforts.","start":3418.84,"end":3427.099,"topics":[],"words":[{"text":"We","start":3418.84,"end":3419.018},{"text":"recognize","start":3419.018,"end":3419.487},{"text":"the","start":3419.827,"end":3419.908},{"text":"extensive","start":3419.908,"end":3420.313},{"text":"work","start":3420.313,"end":3420.637},{"text":"that","start":3420.637,"end":3420.734},{"text":"has","start":3420.734,"end":3420.864},{"text":"been","start":3420.88,"end":3420.945},{"text":"carried","start":3420.977,"end":3421.285},{"text":"out","start":3421.285,"end":3421.512},{"text":"in","start":3421.625,"end":3421.673},{"text":"the","start":3421.706,"end":3421.771},{"text":"3","start":3421.771,"end":3421.949},{"text":"work","start":3421.949,"end":3422.192},{"text":"streams","start":3422.192,"end":3422.532},{"text":"since","start":3422.856,"end":3423.05},{"text":"the","start":3423.082,"end":3423.163},{"text":"last","start":3423.163,"end":3423.39},{"text":"plenary,","start":3423.39,"end":3423.698},{"text":"and","start":3424.038,"end":3424.119},{"text":"we","start":3424.119,"end":3424.216},{"text":"thank","start":3424.216,"end":3424.459},{"text":"the","start":3424.459,"end":3424.54},{"text":"Chair,","start":3424.54,"end":3424.734},{"text":"the","start":3425.026,"end":3425.107},{"text":"co-leads,","start":3425.171,"end":3425.641},{"text":"and","start":3425.673,"end":3425.738},{"text":"the","start":3425.754,"end":3425.819},{"text":"Secretariat","start":3425.819,"end":3426.548},{"text":"for","start":3426.548,"end":3426.629},{"text":"their","start":3426.629,"end":3426.742},{"text":"efforts.","start":3426.791,"end":3427.099}]},{"text":"We strongly believe that further efforts are necessary to ensure an inclusive, transparent, predictable, and efficient negotiating process that takes into account the interests of all delegations and allows them to participate effectively and on an equal footing.","start":3427.68,"end":3442.181,"topics":[{"key":"inclusive-tax-cooperation","label":"Inclusive International Tax Cooperation","description":"Delegates repeatedly emphasized building a UN tax framework that is inclusive, fair, transparent, and effective, with meaningful participation by all countries. 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the negotiations in this manner will be key to preserving the integrity of the process and is essential for the Convention to achieve its stated 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Kingdom of Great Britain and Northern Ireland","group":null,"function":"Representative"}},{"statement_number":20,"start":3610.26,"pageUrl":"/en/asset/k1c/k1cm46on6o?t=3611","paragraphs":[{"sentences":[{"text":"delegate from Norway, please.","start":3610.26,"end":3611.343,"topics":[],"words":[{"text":"delegate","start":3610.26,"end":3610.41},{"text":"from","start":3610.41,"end":3610.726},{"text":"Norway,","start":3610.726,"end":3611.059},{"text":"please.","start":3611.16,"end":3611.343}]},{"text":"Thank you, Mr. Kolid, 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Convention.","start":3642.974,"end":3650.321,"topics":[],"words":[{"text":"We","start":3642.974,"end":3643.182},{"text":"recognize","start":3643.23,"end":3643.679},{"text":"the","start":3643.727,"end":3643.872},{"text":"role","start":3643.872,"end":3644.08},{"text":"that","start":3644.112,"end":3644.272},{"text":"Articles","start":3644.272,"end":3644.722},{"text":"1","start":3644.834,"end":3644.962},{"text":"and","start":3644.994,"end":3645.138},{"text":"2","start":3645.138,"end":3645.315},{"text":"are","start":3645.315,"end":3645.395},{"text":"intended","start":3645.395,"end":3645.796},{"text":"to","start":3645.796,"end":3645.924},{"text":"play","start":3645.94,"end":3646.149},{"text":"in","start":3646.838,"end":3646.886},{"text":"setting","start":3646.999,"end":3647.319},{"text":"out","start":3647.384,"end":3647.48},{"text":"the","start":3647.48,"end":3647.624},{"text":"overall","start":3647.624,"end":3647.945},{"text":"vision","start":3647.945,"end":3648.121},{"text":"and","start":3648.121,"end":3648.298},{"text":"guiding","start":3648.667,"end":3648.94},{"text":"framework","start":3648.988,"end":3649.566},{"text":"for","start":3649.63,"end":3649.743},{"text":"the","start":3649.791,"end":3649.871},{"text":"Convention.","start":3649.871,"end":3650.321}]},{"text":"These elements play a role in shaping the common understanding of the purpose and direction of our work, but at the same time, we believe there is merit to consider whether such provisions are best reflected in the preamble, where they serve as an overarching interpretive guidance while maintaining a clear distinction between the aspirational objectives and the specific obligations in the Framework Convention.","start":3651.316,"end":3673.699,"topics":[{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. 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you very much, colleagues and secretariat.","start":4018.828,"end":4021.141,"topics":[],"words":[{"text":"Thank","start":4018.828,"end":4019.07},{"text":"you","start":4019.07,"end":4019.103},{"text":"very","start":4019.103,"end":4019.248},{"text":"much,","start":4019.248,"end":4019.54},{"text":"colleagues","start":4019.895,"end":4020.3},{"text":"and","start":4020.3,"end":4020.429},{"text":"secretariat.","start":4020.558,"end":4021.141}]},{"text":"Mexico, please.","start":4026.669,"end":4027.368,"topics":[],"words":[{"text":"Mexico,","start":4026.669,"end":4027.075},{"text":"please.","start":4027.157,"end":4027.368}]},{"text":"Thank you very much.","start":4029.577,"end":4030.259,"topics":[],"words":[{"text":"Thank","start":4029.577,"end":4029.82},{"text":"you","start":4029.82,"end":4029.869},{"text":"very","start":4029.869,"end":4030.015},{"text":"much.","start":4030.015,"end":4030.259}]},{"text":"Muchas 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Chair.","start":4032.825,"end":4034.092,"topics":[],"words":[{"text":"Thank","start":4032.825,"end":4033.069},{"text":"you","start":4033.069,"end":4033.134},{"text":"very","start":4033.15,"end":4033.264},{"text":"much,","start":4033.264,"end":4033.556},{"text":"Chair.","start":4033.735,"end":4034.092}]},{"text":"Welcome everyone back to New York.","start":4036.204,"end":4039.153,"topics":[],"words":[{"text":"Welcome","start":4036.204,"end":4036.66},{"text":"everyone","start":4036.937,"end":4037.214},{"text":"back","start":4037.263,"end":4037.409},{"text":"to","start":4037.426,"end":4037.849},{"text":"New","start":4038.501,"end":4038.664},{"text":"York.","start":4038.795,"end":4039.153}]},{"text":"It is a pleasure to be part of this 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to the correctness of Article 1 and its language.","start":4252.746,"end":4258.221,"topics":[{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."}],"words":[{"text":"as","start":4252.746,"end":4252.891},{"text":"to","start":4252.923,"end":4253.083},{"text":"the","start":4253.083,"end":4253.308},{"text":"correctness","start":4253.966,"end":4254.561},{"text":"of","start":4254.593,"end":4254.737},{"text":"Article","start":4255.652,"end":4256.038},{"text":"1","start":4256.038,"end":4256.166},{"text":"and","start":4257.338,"end":4257.467},{"text":"its","start":4257.499,"end":4257.82},{"text":"language.","start":4257.82,"end":4258.221}]},{"text":"India generally is in agreement that this article is drafted appropriately.","start":4259.169,"end":4264.821,"topics":[{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. 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the discussions on Workstream 1 and appreciates the opportunity to provide comments on the draft framework convention dated 21 July 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This topic was presented as essential if the convention is to be implemented effectively and equitably."},{"key":"anti-tax-abuse","label":"Tax Avoidance, Evasion, and Illicit Financial Flows","description":"Several delegations supported stronger cooperation to combat tax avoidance, tax evasion, non-taxation, and tax-related illicit financial flows. At the same time, some stressed that anti-abuse measures should be balanced with confidentiality protections and compatibility with existing standards."}],"words":[{"text":"Malaysia","start":4882.714,"end":4883.019},{"text":"acknowledges","start":4883.019,"end":4883.662},{"text":"the","start":4883.758,"end":4883.839},{"text":"convention's","start":4883.839,"end":4884.417},{"text":"objective","start":4884.417,"end":4885.125},{"text":"on","start":4885.125,"end":4885.253},{"text":"inclusiveness,","start":4885.301,"end":4885.977},{"text":"fair","start":4886.491,"end":4886.7},{"text":"allocation","start":4886.732,"end":4887.278},{"text":"of","start":4887.375,"end":4887.52},{"text":"taxing","start":4887.52,"end":4887.844},{"text":"rights,","start":4887.958,"end":4888.218},{"text":"capacity","start":4888.689,"end":4889.225},{"text":"building,","start":4889.257,"end":4889.549},{"text":"and","start":4889.809,"end":4889.891},{"text":"combating","start":4889.891,"end":4890.443},{"text":"tax","start":4890.638,"end":4890.897},{"text":"avoidance.","start":4890.962,"end":4891.466}]},{"text":"Malaysia would like to stress that in drafting the convention, the provisions proposed should be in line and consistent with the objectives under Article 1 and the guiding principles set out in Article 2.","start":4892.515,"end":4903.754,"topics":[{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."}],"words":[{"text":"Malaysia","start":4892.515,"end":4892.836},{"text":"would","start":4892.836,"end":4892.98},{"text":"like","start":4892.98,"end":4893.093},{"text":"to","start":4893.141,"end":4893.237},{"text":"stress","start":4893.237,"end":4893.526},{"text":"that","start":4893.719,"end":4893.863},{"text":"in","start":4893.863,"end":4893.928},{"text":"drafting","start":4893.96,"end":4894.329},{"text":"the","start":4894.345,"end":4894.442},{"text":"convention,","start":4894.442,"end":4895.052},{"text":"the","start":4895.565,"end":4895.646},{"text":"provisions","start":4895.71,"end":4896.946},{"text":"proposed","start":4897.011,"end":4897.428},{"text":"should","start":4897.428,"end":4897.653},{"text":"be","start":4897.653,"end":4897.749},{"text":"in","start":4897.749,"end":4897.862},{"text":"line","start":4897.894,"end":4898.102},{"text":"and","start":4898.295,"end":4898.359},{"text":"consistent","start":4898.44,"end":4899.098},{"text":"with","start":4899.098,"end":4899.162},{"text":"the","start":4899.162,"end":4899.323},{"text":"objectives","start":4899.323,"end":4899.869},{"text":"under","start":4899.901,"end":4900.222},{"text":"Article","start":4900.222,"end":4900.671},{"text":"1","start":4900.688,"end":4900.752},{"text":"and","start":4901.49,"end":4901.571},{"text":"the","start":4901.587,"end":4901.667},{"text":"guiding","start":4901.667,"end":4901.956},{"text":"principles","start":4901.988,"end":4902.518},{"text":"set","start":4902.55,"end":4902.791},{"text":"out","start":4902.855,"end":4903.032},{"text":"in","start":4903.032,"end":4903.08},{"text":"Article","start":4903.192,"end":4903.578},{"text":"2.","start":4903.578,"end":4903.754}]},{"text":"Malaysia wishes to highlight the need for explanatory documentation, for example, footnotes for each article, in order to avoid misinterpretation and to ensure the uniformity approach.","start":4903.835,"end":4915.572,"topics":[{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."}],"words":[{"text":"Malaysia","start":4903.835,"end":4905.087},{"text":"wishes","start":4905.103,"end":4905.328},{"text":"to","start":4905.424,"end":4905.488},{"text":"highlight","start":4905.505,"end":4905.906},{"text":"the","start":4906.083,"end":4906.163},{"text":"need","start":4906.163,"end":4906.372},{"text":"for","start":4906.388,"end":4906.628},{"text":"explanatory","start":4906.645,"end":4907.287},{"text":"documentation,","start":4907.287,"end":4908.058},{"text":"for","start":4908.25,"end":4908.411},{"text":"example,","start":4908.411,"end":4908.86},{"text":"footnotes","start":4908.973,"end":4909.631},{"text":"for","start":4910.016,"end":4910.177},{"text":"each","start":4910.177,"end":4910.338},{"text":"article,","start":4910.402,"end":4910.787},{"text":"in","start":4910.9,"end":4911.044},{"text":"order","start":4911.124,"end":4911.381},{"text":"to","start":4911.381,"end":4911.494},{"text":"avoid","start":4911.526,"end":4911.911},{"text":"misinterpretation","start":4912.024,"end":4913.035},{"text":"and","start":4913.709,"end":4913.774},{"text":"to","start":4913.854,"end":4913.95},{"text":"ensure","start":4913.95,"end":4914.336},{"text":"the","start":4914.336,"end":4914.416},{"text":"uniformity","start":4914.416,"end":4915.122},{"text":"approach.","start":4915.138,"end":4915.572}]},{"text":"For instance, for Further explanation should be provided regarding the concept of fairness as mentioned in Article 1 of the zero draft.","start":4916.279,"end":4923.874,"topics":[{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."}],"words":[{"text":"For","start":4916.279,"end":4916.407},{"text":"instance,","start":4916.439,"end":4916.921},{"text":"for","start":4917.065,"end":4919.024},{"text":"Further","start":4917.13,"end":4917.324},{"text":"explanation","start":4917.324,"end":4917.924},{"text":"should","start":4917.973,"end":4918.135},{"text":"be","start":4918.135,"end":4918.281},{"text":"provided","start":4918.281,"end":4918.832},{"text":"regarding","start":4918.864,"end":4919.318},{"text":"the","start":4919.334,"end":4919.432},{"text":"concept","start":4919.432,"end":4919.918},{"text":"of","start":4919.918,"end":4919.999},{"text":"fairness","start":4919.999,"end":4920.372},{"text":"as","start":4920.502,"end":4920.615},{"text":"mentioned","start":4920.712,"end":4921.02},{"text":"in","start":4921.62,"end":4921.75},{"text":"Article","start":4921.847,"end":4922.204},{"text":"1","start":4922.252,"end":4922.771},{"text":"of","start":4922.82,"end":4922.868},{"text":"the","start":4922.933,"end":4923.014},{"text":"zero","start":4923.014,"end":4923.387},{"text":"draft.","start":4923.387,"end":4923.874}]},{"text":"The zero draft has outlined the relationship with other agreements under Article 21.","start":4925.37,"end":4930.616,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. Several delegations called for explicit language on coherence and synergies with the current international tax architecture."}],"words":[{"text":"The","start":4925.37,"end":4925.402},{"text":"zero","start":4925.402,"end":4925.692},{"text":"draft","start":4925.709,"end":4925.967},{"text":"has","start":4925.967,"end":4926.096},{"text":"outlined","start":4926.274,"end":4926.855},{"text":"the","start":4927.258,"end":4927.403},{"text":"relationship","start":4927.403,"end":4928.033},{"text":"with","start":4928.065,"end":4928.291},{"text":"other","start":4928.291,"end":4928.469},{"text":"agreements","start":4928.469,"end":4928.969},{"text":"under","start":4929.518,"end":4929.728},{"text":"Article","start":4929.76,"end":4930.083},{"text":"21.","start":4930.083,"end":4930.616}]},{"text":"However, while member states may wish to adhere to and align existing agreements with the convention, the draft should honor every member state's sovereign right to determine its tax policies and practices.","start":4931.036,"end":4942.689,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty","description":"Many statements stressed that international tax cooperation must respect the sovereign right of states to design their own tax systems and follow domestic constitutional requirements. Some delegations proposed stronger textual safeguards, including a separate provision on the protection of sovereignty."},{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. Several delegations called for explicit language on coherence and synergies with the current international tax architecture."}],"words":[{"text":"However,","start":4931.036,"end":4931.359},{"text":"while","start":4931.536,"end":4931.778},{"text":"member","start":4931.778,"end":4931.956},{"text":"states","start":4931.956,"end":4932.424},{"text":"may","start":4932.424,"end":4932.65},{"text":"wish","start":4932.65,"end":4932.828},{"text":"to","start":4932.828,"end":4932.973},{"text":"adhere","start":4932.973,"end":4933.489},{"text":"to","start":4933.619,"end":4933.861},{"text":"and","start":4934.022,"end":4934.103},{"text":"align","start":4934.184,"end":4934.442},{"text":"existing","start":4934.442,"end":4934.892},{"text":"agreements","start":4935.567,"end":4935.953},{"text":"with","start":4935.953,"end":4936.033},{"text":"the","start":4936.033,"end":4936.13},{"text":"convention,","start":4936.13,"end":4936.676},{"text":"the","start":4937.416,"end":4937.496},{"text":"draft","start":4937.577,"end":4937.866},{"text":"should","start":4937.978,"end":4938.187},{"text":"honor","start":4938.284,"end":4938.589},{"text":"every","start":4938.621,"end":4938.863},{"text":"member","start":4938.863,"end":4939.168},{"text":"state's","start":4939.168,"end":4939.506},{"text":"sovereign","start":4939.506,"end":4939.795},{"text":"right","start":4939.908,"end":4940.229},{"text":"to","start":4940.229,"end":4940.358},{"text":"determine","start":4940.39,"end":4940.92},{"text":"its","start":4940.953,"end":4941.065},{"text":"tax","start":4941.178,"end":4941.499},{"text":"policies","start":4941.499,"end":4941.965},{"text":"and","start":4942.223,"end":4942.319},{"text":"practices.","start":4942.319,"end":4942.689}]},{"text":"While also respecting the sovereignty of other member states in such matters, as mentioned under Article 2B on principles.","start":4943.613,"end":4951.274,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty","description":"Many statements stressed that international tax cooperation must respect the sovereign right of states to design their own tax systems and follow domestic constitutional requirements. Some delegations proposed stronger textual safeguards, including a separate provision on the protection of sovereignty."}],"words":[{"text":"While","start":4943.613,"end":4943.741},{"text":"also","start":4943.853,"end":4944.174},{"text":"respecting","start":4944.174,"end":4944.783},{"text":"the","start":4944.815,"end":4944.911},{"text":"sovereignty","start":4944.911,"end":4945.552},{"text":"of","start":4945.632,"end":4945.744},{"text":"other","start":4945.841,"end":4946.017},{"text":"member","start":4946.017,"end":4946.273},{"text":"states","start":4946.273,"end":4946.738},{"text":"in","start":4946.738,"end":4946.834},{"text":"such","start":4946.898,"end":4947.107},{"text":"matters,","start":4947.203,"end":4947.588},{"text":"as","start":4948.325,"end":4948.389},{"text":"mentioned","start":4948.485,"end":4948.87},{"text":"under","start":4948.902,"end":4949.367},{"text":"Article","start":4949.463,"end":4949.864},{"text":"2B","start":4949.864,"end":4950.441},{"text":"on","start":4950.649,"end":4950.713},{"text":"principles.","start":4950.745,"end":4951.274}]},{"text":"Malaysia notes that Article 5 envisages further work by state parties to explore and develop cooperative approaches to the fair allocation of taxing rights.","start":4952.589,"end":4962.43,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A recurring issue was how international tax rules should allocate taxing rights more fairly across jurisdictions. Delegations particularly referenced cross-border activity and the digital economy, arguing that rules should better reflect where value is created, revenues are earned, and markets are located."}],"words":[{"text":"Malaysia","start":4952.589,"end":4952.925},{"text":"notes","start":4952.925,"end":4953.278},{"text":"that","start":4953.454,"end":4953.566},{"text":"Article","start":4953.695,"end":4954.047},{"text":"5","start":4954.095,"end":4954.801},{"text":"envisages","start":4955.394,"end":4956.003},{"text":"further","start":4956.339,"end":4956.724},{"text":"work","start":4956.74,"end":4956.9},{"text":"by","start":4956.916,"end":4957.029},{"text":"state","start":4957.077,"end":4957.349},{"text":"parties","start":4957.397,"end":4957.846},{"text":"to","start":4958.039,"end":4958.167},{"text":"explore","start":4958.183,"end":4958.551},{"text":"and","start":4958.664,"end":4958.76},{"text":"develop","start":4958.76,"end":4959.161},{"text":"cooperative","start":4959.161,"end":4959.786},{"text":"approaches","start":4959.786,"end":4960.25},{"text":"to","start":4960.363,"end":4960.491},{"text":"the","start":4960.507,"end":4960.603},{"text":"fair","start":4960.603,"end":4960.908},{"text":"allocation","start":4960.908,"end":4961.501},{"text":"of","start":4961.565,"end":4961.693},{"text":"taxing","start":4961.725,"end":4962.094},{"text":"rights.","start":4962.126,"end":4962.43}]},{"text":"Hence, Malaysia looks forward to further elaboration on this provision.","start":4963.072,"end":4966.582,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A recurring issue was how international tax rules should allocate taxing rights more fairly across jurisdictions. Delegations particularly referenced cross-border activity and the digital economy, arguing that rules should better reflect where value is created, revenues are earned, and markets are located."}],"words":[{"text":"Hence,","start":4963.072,"end":4963.408},{"text":"Malaysia","start":4963.472,"end":4963.889},{"text":"looks","start":4963.889,"end":4964.129},{"text":"forward","start":4964.129,"end":4964.498},{"text":"to","start":4964.61,"end":4964.755},{"text":"further","start":4964.755,"end":4965.075},{"text":"elaboration","start":4965.155,"end":4965.7},{"text":"on","start":4965.812,"end":4965.861},{"text":"this","start":4965.973,"end":4966.213},{"text":"provision.","start":4966.213,"end":4966.582}]},{"text":"Malaysia would like to seek for confirmation on the limits of flexibility of member states to explore different areas mentioned, for instance, under Article 5, Article 6, and Article 8.","start":4967.88,"end":4981.585,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty","description":"Many statements stressed that international tax cooperation must respect the sovereign right of states to design their own tax systems and follow domestic constitutional requirements. Some delegations proposed stronger textual safeguards, including a separate provision on the protection of sovereignty."},{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."}],"words":[{"text":"Malaysia","start":4967.88,"end":4968.217},{"text":"would","start":4968.217,"end":4968.297},{"text":"like","start":4968.297,"end":4968.521},{"text":"to","start":4968.521,"end":4968.601},{"text":"seek","start":4968.601,"end":4968.922},{"text":"for","start":4968.922,"end":4969.082},{"text":"confirmation","start":4969.082,"end":4969.707},{"text":"on","start":4969.964,"end":4970.028},{"text":"the","start":4970.06,"end":4970.204},{"text":"limits","start":4970.204,"end":4970.541},{"text":"of","start":4970.621,"end":4970.685},{"text":"flexibility","start":4971.607,"end":4972.335},{"text":"of","start":4972.416,"end":4972.513},{"text":"member","start":4972.561,"end":4972.755},{"text":"states","start":4972.755,"end":4973.143},{"text":"to","start":4973.143,"end":4973.305},{"text":"explore","start":4973.305,"end":4973.742},{"text":"different","start":4973.871,"end":4974.178},{"text":"areas","start":4974.259,"end":4974.566},{"text":"mentioned,","start":4974.663,"end":4975.213},{"text":"for","start":4975.714,"end":4975.828},{"text":"instance,","start":4975.892,"end":4976.491},{"text":"under","start":4976.766,"end":4977.008},{"text":"Article","start":4977.105,"end":4977.445},{"text":"5,","start":4977.493,"end":4978.172},{"text":"Article","start":4978.884,"end":4979.256},{"text":"6,","start":4979.288,"end":4980.016},{"text":"and","start":4980.323,"end":4980.469},{"text":"Article","start":4980.55,"end":4980.873},{"text":"8.","start":4981.132,"end":4981.585}]},{"text":"Niger would also further appreciate clarification on how the proposed articles in the convention, for instance, Article 8, would complement existing international tax standards and mechanisms, including those developed under the FHTP and the BEPS project.","start":4983.413,"end":5001.105,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. Several delegations called for explicit language on coherence and synergies with the current international tax architecture."}],"words":[{"text":"Niger","start":4983.413,"end":4983.721},{"text":"would","start":4983.721,"end":4983.834},{"text":"also","start":4983.964,"end":4984.303},{"text":"further","start":4984.303,"end":4984.692},{"text":"appreciate","start":4984.692,"end":4985.371},{"text":"clarification","start":4985.501,"end":4986.326},{"text":"on","start":4986.391,"end":4986.536},{"text":"how","start":4986.552,"end":4986.682},{"text":"the","start":4986.747,"end":4986.892},{"text":"proposed","start":4986.892,"end":4987.345},{"text":"articles","start":4987.442,"end":4987.831},{"text":"in","start":4987.944,"end":4987.992},{"text":"the","start":4988.025,"end":4988.17},{"text":"convention,","start":4988.17,"end":4988.64},{"text":"for","start":4989.465,"end":4989.562},{"text":"instance,","start":4989.562,"end":4990.208},{"text":"Article","start":4990.353,"end":4990.838},{"text":"8,","start":4990.838,"end":4991.015},{"text":"would","start":4991.58,"end":4991.71},{"text":"complement","start":4991.742,"end":4992.388},{"text":"existing","start":4992.388,"end":4992.921},{"text":"international","start":4993.114,"end":4993.809},{"text":"tax","start":4993.906,"end":4994.148},{"text":"standards","start":4994.148,"end":4994.665},{"text":"and","start":4994.729,"end":4994.794},{"text":"mechanisms,","start":4994.875,"end":4995.504},{"text":"including","start":4996.263,"end":4996.715},{"text":"those","start":4996.812,"end":4996.958},{"text":"developed","start":4997.055,"end":4997.507},{"text":"under","start":4997.62,"end":4997.959},{"text":"the","start":4997.959,"end":4998.04},{"text":"FHTP","start":4998.376,"end":4999.42},{"text":"and","start":4999.5,"end":4999.596},{"text":"the","start":4999.596,"end":4999.757},{"text":"BEPS","start":4999.757,"end":5000.543},{"text":"project.","start":5000.543,"end":5001.105}]},{"text":"If the intention is to establish new or parallel frameworks, greater clarity is needed regarding their necessity, the gaps they are intended to address, and how, and how they will interact with existing standards and mechanisms.","start":5002.149,"end":5015.781,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. Several delegations called for explicit language on coherence and synergies with the current international tax architecture."},{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."}],"words":[{"text":"If","start":5002.149,"end":5002.213},{"text":"the","start":5002.245,"end":5002.294},{"text":"intention","start":5002.326,"end":5002.856},{"text":"is","start":5002.968,"end":5003.016},{"text":"to","start":5003.113,"end":5003.209},{"text":"establish","start":5003.209,"end":5003.771},{"text":"new","start":5003.787,"end":5003.98},{"text":"or","start":5004.172,"end":5004.253},{"text":"parallel","start":5004.253,"end":5004.734},{"text":"frameworks,","start":5004.734,"end":5005.537},{"text":"greater","start":5006.019,"end":5006.404},{"text":"clarity","start":5006.404,"end":5006.87},{"text":"is","start":5006.902,"end":5006.95},{"text":"needed","start":5007.062,"end":5007.351},{"text":"regarding","start":5007.368,"end":5007.753},{"text":"their","start":5007.785,"end":5007.881},{"text":"necessity,","start":5007.881,"end":5008.556},{"text":"the","start":5009.07,"end":5009.134},{"text":"gaps","start":5009.214,"end":5009.471},{"text":"they","start":5009.471,"end":5009.551},{"text":"are","start":5009.551,"end":5009.696},{"text":"intended","start":5009.696,"end":5010.113},{"text":"to","start":5010.113,"end":5010.258},{"text":"address,","start":5010.274,"end":5010.707},{"text":"and","start":5011.382,"end":5011.526},{"text":"how,","start":5011.542,"end":5011.831},{"text":"and","start":5012.763,"end":5012.891},{"text":"how","start":5012.907,"end":5013.132},{"text":"they","start":5013.148,"end":5013.196},{"text":"will","start":5013.308,"end":5013.389},{"text":"interact","start":5013.469,"end":5013.822},{"text":"with","start":5013.822,"end":5014.031},{"text":"existing","start":5014.031,"end":5014.465},{"text":"standards","start":5014.513,"end":5014.898},{"text":"and","start":5015.01,"end":5015.075},{"text":"mechanisms.","start":5015.091,"end":5015.781}]},{"text":"This will help ensure complementarity, minimize duplication of efforts, and avoid conflicting obligations for member states.","start":5016.536,"end":5023.537,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. Several delegations called for explicit language on coherence and synergies with the current international tax architecture."},{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."}],"words":[{"text":"This","start":5016.536,"end":5016.696},{"text":"will","start":5016.696,"end":5016.985},{"text":"help","start":5017.002,"end":5017.258},{"text":"ensure","start":5017.258,"end":5017.612},{"text":"complementarity,","start":5017.74,"end":5018.639},{"text":"minimize","start":5019.249,"end":5019.651},{"text":"duplication","start":5019.651,"end":5020.229},{"text":"of","start":5020.229,"end":5020.357},{"text":"efforts,","start":5020.389,"end":5020.871},{"text":"and","start":5021.032,"end":5021.096},{"text":"avoid","start":5021.176,"end":5021.497},{"text":"conflicting","start":5021.594,"end":5022.124},{"text":"obligations","start":5022.22,"end":5022.846},{"text":"for","start":5022.942,"end":5023.023},{"text":"member","start":5023.023,"end":5023.28},{"text":"states.","start":5023.28,"end":5023.537}]},{"text":"Malaysia would also like to propose that the medium of assistance under Article 10 should not be too prescriptive since Article 25 does not permit reservations to be made to the Convention.","start":5024.708,"end":5035.409,"topics":[{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."},{"key":"tax-sovereignty","label":"Tax Sovereignty","description":"Many statements stressed that international tax cooperation must respect the sovereign right of states to design their own tax systems and follow domestic constitutional requirements. Some delegations proposed stronger textual safeguards, including a separate provision on the protection of sovereignty."}],"words":[{"text":"Malaysia","start":5024.708,"end":5025.03},{"text":"would","start":5025.03,"end":5025.094},{"text":"also","start":5025.126,"end":5025.432},{"text":"like","start":5025.432,"end":5025.593},{"text":"to","start":5025.593,"end":5025.657},{"text":"propose","start":5025.69,"end":5026.06},{"text":"that","start":5026.157,"end":5026.269},{"text":"the","start":5026.269,"end":5026.35},{"text":"medium","start":5026.35,"end":5026.768},{"text":"of","start":5027.219,"end":5027.364},{"text":"assistance","start":5027.364,"end":5028.008},{"text":"under","start":5028.008,"end":5028.233},{"text":"Article","start":5028.266,"end":5028.652},{"text":"10","start":5028.668,"end":5028.877},{"text":"should","start":5029.376,"end":5029.505},{"text":"not","start":5029.505,"end":5029.779},{"text":"be","start":5029.779,"end":5029.875},{"text":"too","start":5029.94,"end":5030.117},{"text":"prescriptive","start":5030.181,"end":5030.857},{"text":"since","start":5031.099,"end":5031.405},{"text":"Article","start":5031.469,"end":5031.791},{"text":"25","start":5031.872,"end":5032.419},{"text":"does","start":5032.451,"end":5032.58},{"text":"not","start":5032.677,"end":5032.805},{"text":"permit","start":5032.854,"end":5033.224},{"text":"reservations","start":5033.256,"end":5033.949},{"text":"to","start":5034.045,"end":5034.11},{"text":"be","start":5034.11,"end":5034.225},{"text":"made","start":5034.225,"end":5034.438},{"text":"to","start":5034.636,"end":5034.784},{"text":"the","start":5034.784,"end":5034.866},{"text":"Convention.","start":5034.866,"end":5035.409}]},{"text":"Furthermore, some methods may not be able to be implemented due to domestic legal framework.","start":5036.85,"end":5041.157,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty","description":"Many statements stressed that international tax cooperation must respect the sovereign right of states to design their own tax systems and follow domestic constitutional requirements. Some delegations proposed stronger textual safeguards, including a separate provision on the protection of sovereignty."}],"words":[{"text":"Furthermore,","start":5036.85,"end":5037.156},{"text":"some","start":5037.204,"end":5037.414},{"text":"methods","start":5037.527,"end":5037.898},{"text":"may","start":5037.914,"end":5037.947},{"text":"not","start":5037.947,"end":5038.253},{"text":"be","start":5038.253,"end":5038.318},{"text":"able","start":5038.398,"end":5038.608},{"text":"to","start":5038.656,"end":5038.753},{"text":"be","start":5038.753,"end":5038.898},{"text":"implemented","start":5038.898,"end":5039.608},{"text":"due","start":5039.608,"end":5039.77},{"text":"to","start":5039.77,"end":5039.866},{"text":"domestic","start":5039.866,"end":5040.367},{"text":"legal","start":5040.415,"end":5040.657},{"text":"framework.","start":5040.673,"end":5041.157}]},{"text":"Furthermore, for us, Article 11 provides a very wide scope for exchange exchange of information since it covers tax of every kind without room for reservation.","start":5044.776,"end":5053.596,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. Several delegations called for explicit language on coherence and synergies with the current international tax architecture."},{"key":"anti-tax-abuse","label":"Tax Avoidance, Evasion, and Illicit Financial Flows","description":"Several delegations supported stronger cooperation to combat tax avoidance, tax evasion, non-taxation, and tax-related illicit financial flows. At the same time, some stressed that anti-abuse measures should be balanced with confidentiality protections and compatibility with existing standards."}],"words":[{"text":"Furthermore,","start":5044.776,"end":5045.215},{"text":"for","start":5046.335,"end":5046.547},{"text":"us,","start":5046.644,"end":5046.774},{"text":"Article","start":5046.969,"end":5047.31},{"text":"11","start":5047.31,"end":5047.716},{"text":"provides","start":5047.716,"end":5048.138},{"text":"a","start":5048.138,"end":5048.154},{"text":"very","start":5048.187,"end":5048.576},{"text":"wide","start":5048.609,"end":5048.787},{"text":"scope","start":5048.787,"end":5049.161},{"text":"for","start":5049.161,"end":5049.275},{"text":"exchange","start":5049.275,"end":5049.551},{"text":"exchange","start":5049.49,"end":5049.683},{"text":"of","start":5049.683,"end":5049.828},{"text":"information","start":5049.828,"end":5050.424},{"text":"since","start":5050.665,"end":5050.987},{"text":"it","start":5050.987,"end":5051.116},{"text":"covers","start":5051.116,"end":5051.39},{"text":"tax","start":5051.454,"end":5051.792},{"text":"of","start":5051.792,"end":5051.873},{"text":"every","start":5052.002,"end":5052.147},{"text":"kind","start":5052.179,"end":5052.42},{"text":"without","start":5052.42,"end":5052.726},{"text":"room","start":5052.726,"end":5052.888},{"text":"for","start":5052.888,"end":5053.049},{"text":"reservation.","start":5053.049,"end":5053.596}]},{"text":"Even under existing international instruments, the information exchange is still limited to information related to taxes covered by the relevant agreement.","start":5054.578,"end":5062.245,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. Several delegations called for explicit language on coherence and synergies with the current international tax architecture."}],"words":[{"text":"Even","start":5054.578,"end":5054.804},{"text":"under","start":5054.836,"end":5054.981},{"text":"existing","start":5054.981,"end":5055.448},{"text":"international","start":5055.48,"end":5056.06},{"text":"instruments,","start":5056.06,"end":5056.624},{"text":"the","start":5056.833,"end":5056.914},{"text":"information","start":5056.914,"end":5057.477},{"text":"exchange","start":5057.477,"end":5057.832},{"text":"is","start":5057.88,"end":5057.944},{"text":"still","start":5058.009,"end":5058.202},{"text":"limited","start":5058.202,"end":5058.621},{"text":"to","start":5058.621,"end":5058.75},{"text":"information","start":5058.75,"end":5059.233},{"text":"related","start":5059.329,"end":5059.748},{"text":"to","start":5059.748,"end":5059.877},{"text":"taxes","start":5059.909,"end":5060.28},{"text":"covered","start":5060.457,"end":5060.747},{"text":"by","start":5060.779,"end":5060.86},{"text":"the","start":5060.876,"end":5060.956},{"text":"relevant","start":5061.037,"end":5061.601},{"text":"agreement.","start":5061.601,"end":5062.245}]},{"text":"This article should take into consideration the current multilateral, bilateral, or other type of instruments currently in force.","start":5062.954,"end":5069.537,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. Several delegations called for explicit language on coherence and synergies with the current international tax architecture."}],"words":[{"text":"This","start":5062.954,"end":5063.066},{"text":"article","start":5063.115,"end":5063.518},{"text":"should","start":5063.518,"end":5063.759},{"text":"take","start":5063.759,"end":5064.001},{"text":"into","start":5064.017,"end":5064.275},{"text":"consideration","start":5064.5,"end":5065.112},{"text":"the","start":5065.209,"end":5065.306},{"text":"current","start":5065.306,"end":5065.628},{"text":"multilateral,","start":5065.628,"end":5066.24},{"text":"bilateral,","start":5066.272,"end":5066.916},{"text":"or","start":5066.997,"end":5067.061},{"text":"other","start":5067.061,"end":5067.238},{"text":"type","start":5067.238,"end":5067.48},{"text":"of","start":5067.48,"end":5067.69},{"text":"instruments","start":5067.69,"end":5068.222},{"text":"currently","start":5068.638,"end":5068.938},{"text":"in","start":5069.037,"end":5069.104},{"text":"force.","start":5069.121,"end":5069.537}]},{"text":"Chair, if you would allow me, I would go on to the other As well, we would like to comment on the commitments required under Article 12, Capacity Building.","start":5071.551,"end":5081.004,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"Multiple speakers highlighted the need for technical assistance, implementation support, and adequate resources, especially for developing countries. This topic was presented as essential if the convention is to be implemented effectively and equitably."}],"words":[{"text":"Chair,","start":5071.551,"end":5071.797},{"text":"if","start":5071.83,"end":5071.929},{"text":"you","start":5071.962,"end":5072.028},{"text":"would","start":5072.126,"end":5072.242},{"text":"allow","start":5072.242,"end":5072.423},{"text":"me,","start":5072.538,"end":5072.653},{"text":"I","start":5072.949,"end":5073.13},{"text":"would","start":5073.212,"end":5073.311},{"text":"go","start":5073.377,"end":5073.509},{"text":"on","start":5073.542,"end":5073.673},{"text":"to","start":5074.348,"end":5074.496},{"text":"the","start":5074.512,"end":5074.562},{"text":"other","start":5074.595,"end":5074.99},{"text":"As","start":5075.469,"end":5075.581},{"text":"well,","start":5075.677,"end":5075.79},{"text":"we","start":5077.041,"end":5077.137},{"text":"would","start":5077.137,"end":5077.234},{"text":"like","start":5077.234,"end":5077.378},{"text":"to","start":5077.378,"end":5077.474},{"text":"comment","start":5077.522,"end":5077.859},{"text":"on","start":5077.923,"end":5077.988},{"text":"the","start":5078.1,"end":5078.26},{"text":"commitments","start":5078.26,"end":5078.758},{"text":"required","start":5078.806,"end":5079.287},{"text":"under","start":5079.287,"end":5079.512},{"text":"Article","start":5079.528,"end":5079.849},{"text":"12,","start":5079.865,"end":5080.153},{"text":"Capacity","start":5080.186,"end":5080.667},{"text":"Building.","start":5080.667,"end":5081.004}]},{"text":"We require clear and definite information regarding each member state's obligation under this convention.","start":5081.71,"end":5086.651,"topics":[{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. 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Several delegations called for explicit language on coherence and synergies with the current international tax architecture."},{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."}],"words":[{"text":"Each","start":5087.566,"end":5087.662},{"text":"member","start":5087.79,"end":5087.967},{"text":"states","start":5087.967,"end":5088.336},{"text":"have","start":5088.336,"end":5088.512},{"text":"already","start":5088.592,"end":5088.865},{"text":"made","start":5088.865,"end":5089.154},{"text":"various","start":5089.154,"end":5089.491},{"text":"commitments","start":5089.491,"end":5090.036},{"text":"under","start":5090.036,"end":5090.213},{"text":"existing","start":5090.213,"end":5090.662},{"text":"international","start":5090.758,"end":5091.32},{"text":"agreements,","start":5091.32,"end":5091.897},{"text":"and","start":5092.042,"end":5092.122},{"text":"greater","start":5092.138,"end":5092.459},{"text":"clarity","start":5092.459,"end":5092.828},{"text":"is","start":5092.844,"end":5092.908},{"text":"needed","start":5093.004,"end":5093.309},{"text":"to","start":5093.341,"end":5093.502},{"text":"avoid","start":5093.502,"end":5093.79},{"text":"potential","start":5093.822,"end":5094.288},{"text":"conflicts.","start":5094.288,"end":5094.849}]},{"text":"Article 13, related to the Conference of the State of Parties, should consist of balanced and neutral representation.","start":5096.149,"end":5100.785,"topics":[{"key":"convention-governance","label":"Convention Governance and Decision-Making","description":"Delegates discussed the institutional design of the convention, including the Conference of the Parties, subsidiary bodies, the secretariat, and review mechanisms. Particular attention was given to the limits of institutional powers and the importance of consensus-based decision-making on substantive matters."}],"words":[{"text":"Article","start":5096.149,"end":5096.438},{"text":"13,","start":5096.534,"end":5096.887},{"text":"related","start":5096.951,"end":5097.288},{"text":"to","start":5097.288,"end":5097.432},{"text":"the","start":5097.432,"end":5097.512},{"text":"Conference","start":5097.512,"end":5098.074},{"text":"of","start":5098.074,"end":5098.154},{"text":"the","start":5098.154,"end":5098.25},{"text":"State","start":5098.25,"end":5098.539},{"text":"of","start":5098.539,"end":5098.619},{"text":"Parties,","start":5098.619,"end":5098.94},{"text":"should","start":5098.956,"end":5099.181},{"text":"consist","start":5099.181,"end":5099.598},{"text":"of","start":5099.598,"end":5099.662},{"text":"balanced","start":5099.678,"end":5100.144},{"text":"and","start":5100.144,"end":5100.272},{"text":"neutral","start":5100.272,"end":5100.448},{"text":"representation.","start":5100.464,"end":5100.785}]},{"text":"For member states, while Article 15 refers to internationally accepted professional standards, but it's unclear which standards are being referred to.","start":5101.122,"end":5110.005,"topics":[{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. 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you mentioned, we have some limitation in terms of time.","start":5205.958,"end":5211.122,"topics":[],"words":[{"text":"As","start":5205.958,"end":5206.039},{"text":"you","start":5206.039,"end":5206.071},{"text":"mentioned,","start":5206.119,"end":5206.859},{"text":"we","start":5208.13,"end":5208.21},{"text":"have","start":5208.21,"end":5208.516},{"text":"some","start":5209.014,"end":5209.352},{"text":"limitation","start":5209.352,"end":5210.092},{"text":"in","start":5210.092,"end":5210.205},{"text":"terms","start":5210.237,"end":5210.559},{"text":"of","start":5210.559,"end":5210.687},{"text":"time.","start":5210.8,"end":5211.122}]},{"text":"And what I also realized that I realized that people members are combining one and 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Thank you.","start":5230.591,"end":5231.652,"topics":[],"words":[{"text":"So.","start":5230.591,"end":5230.995},{"text":"Thank","start":5231.17,"end":5231.523},{"text":"you.","start":5231.523,"end":5231.652}]},{"text":"Belgium, please.","start":5231.909,"end":5232.536,"topics":[],"words":[{"text":"Belgium,","start":5231.909,"end":5232.311},{"text":"please.","start":5232.327,"end":5232.536}]},{"text":"Thank you, Mr. Coley.","start":5235.541,"end":5236.553,"topics":[],"words":[{"text":"Thank","start":5235.541,"end":5235.782},{"text":"you,","start":5235.782,"end":5235.878},{"text":"Mr.","start":5235.894,"end":5236.184},{"text":"Coley.","start":5236.264,"end":5236.553}]},{"text":"Thank you, Chair, and thanks to the Secretariat for all","start":5236.746,"end":5239.189,"topics":[],"words":[{"text":"Thank","start":5236.746,"end":5236.987},{"text":"you,","start":5236.987,"end":5237.116},{"text":"Chair,","start":5237.148,"end":5237.405},{"text":"and","start":5237.453,"end":5237.55},{"text":"thanks","start":5237.63,"end":5237.935},{"text":"to","start":5237.935,"end":5237.967},{"text":"the","start":5237.967,"end":5238.048},{"text":"Secretariat","start":5238.048,"end":5238.835},{"text":"for","start":5238.835,"end":5238.964},{"text":"all","start":5239.141,"end":5239.189}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":37,"start":5239.237,"pageUrl":"/en/asset/k1c/k1cm46on6o?t=5240","paragraphs":[{"sentences":[{"text":"the hard work done on this draft of the Framework Convention.","start":5239.237,"end":5242.751,"topics":[],"words":[{"text":"the","start":5239.237,"end":5239.317},{"text":"hard","start":5239.317,"end":5239.639},{"text":"work","start":5239.639,"end":5239.896},{"text":"done","start":5239.96,"end":5240.169},{"text":"on","start":5240.834,"end":5240.899},{"text":"this","start":5240.932,"end":5241.062},{"text":"draft","start":5241.175,"end":5241.516},{"text":"of","start":5241.516,"end":5241.581},{"text":"the","start":5241.581,"end":5241.662},{"text":"Framework","start":5241.662,"end":5242.036},{"text":"Convention.","start":5242.133,"end":5242.751}]},{"text":"In addition to Ireland's statement on behalf of the EU member states, Belgium would like to return to the important and interesting point raised by the distinguished delegate of Colombia concerning the importance of national sovereignty and its possible inclusion in the preamble.","start":5243.287,"end":5258.559,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty","description":"Many statements stressed that international tax cooperation must respect the sovereign right of states to design their own tax systems and follow domestic constitutional requirements. 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Many speakers linked the legitimacy of the convention to equal voice for developing and developed states alike."}],"words":[{"text":"aligns","start":5322.571,"end":5322.961},{"text":"itself","start":5322.993,"end":5323.545},{"text":"with","start":5323.545,"end":5323.642},{"text":"the","start":5323.642,"end":5323.804},{"text":"objective","start":5323.804,"end":5324.437},{"text":"of","start":5324.518,"end":5324.583},{"text":"establishing","start":5324.777,"end":5325.475}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":39,"start":5325.67,"pageUrl":"/en/asset/k1c/k1cm46on6o?t=5326","paragraphs":[{"sentences":[{"text":"a truly inclusive, a fair and transparent, and effective international tax cooperation framework that reflects the interests of all member states.","start":5325.67,"end":5335.21,"topics":[{"key":"inclusive-tax-cooperation","label":"Inclusive International Tax Cooperation","description":"Delegates repeatedly emphasized building a UN tax framework that is inclusive, fair, transparent, and effective, with meaningful participation by all countries. Many speakers linked the legitimacy of the convention to equal voice for developing and developed states alike."}],"words":[{"text":"a","start":5325.67,"end":5325.686},{"text":"truly","start":5325.751,"end":5326.124},{"text":"inclusive,","start":5326.724,"end":5327.211},{"text":"a","start":5327.62,"end":5327.668},{"text":"fair","start":5327.684,"end":5327.912},{"text":"and","start":5327.977,"end":5328.042},{"text":"transparent,","start":5328.123,"end":5328.952},{"text":"and","start":5329.26,"end":5329.342},{"text":"effective","start":5329.423,"end":5329.894},{"text":"international","start":5329.927,"end":5330.82},{"text":"tax","start":5330.82,"end":5331.064},{"text":"cooperation","start":5331.064,"end":5331.681},{"text":"framework","start":5331.811,"end":5332.526},{"text":"that","start":5332.916,"end":5333.062},{"text":"reflects","start":5333.095,"end":5333.631},{"text":"the","start":5333.663,"end":5333.745},{"text":"interests","start":5333.891,"end":5334.183},{"text":"of","start":5334.296,"end":5334.328},{"text":"all","start":5334.456,"end":5334.504},{"text":"member","start":5334.632,"end":5334.937},{"text":"states.","start":5334.937,"end":5335.21}]},{"text":"We appreciate the effort of the co-lead in advancing the draft text.","start":5335.835,"end":5340.085,"topics":[],"words":[{"text":"We","start":5335.835,"end":5335.996},{"text":"appreciate","start":5336.076,"end":5336.621},{"text":"the","start":5336.621,"end":5336.749},{"text":"effort","start":5336.797,"end":5337.359},{"text":"of","start":5337.439,"end":5337.567},{"text":"the","start":5337.599,"end":5337.744},{"text":"co-lead","start":5337.744,"end":5338.161},{"text":"in","start":5338.241,"end":5338.369},{"text":"advancing","start":5338.481,"end":5339.091},{"text":"the","start":5339.203,"end":5339.347},{"text":"draft","start":5339.347,"end":5339.668},{"text":"text.","start":5339.668,"end":5340.085}]},{"text":"For Indonesia, this Framework Convention should provide a balanced foundation that strengthens international cooperation while recognizing each state's sovereign right to determine its own tax policy and domestic legal system.","start":5340.791,"end":5355.609,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty","description":"Many statements stressed that international tax cooperation must respect the sovereign right of states to design their own tax systems and follow domestic constitutional requirements. Some delegations proposed stronger textual safeguards, including a separate provision on the protection of sovereignty."}],"words":[{"text":"For","start":5340.791,"end":5340.903},{"text":"Indonesia,","start":5340.903,"end":5341.625},{"text":"this","start":5341.689,"end":5341.801},{"text":"Framework","start":5341.913,"end":5342.426},{"text":"Convention","start":5342.555,"end":5343.1},{"text":"should","start":5343.196,"end":5343.389},{"text":"provide","start":5343.437,"end":5343.822},{"text":"a","start":5344.399,"end":5344.415},{"text":"balanced","start":5344.479,"end":5344.816},{"text":"foundation","start":5344.816,"end":5345.409},{"text":"that","start":5345.618,"end":5345.842},{"text":"strengthens","start":5345.842,"end":5346.388},{"text":"international","start":5346.5,"end":5347.222},{"text":"cooperation","start":5347.222,"end":5347.991},{"text":"while","start":5348.585,"end":5348.777},{"text":"recognizing","start":5348.986,"end":5349.675},{"text":"each","start":5349.852,"end":5349.996},{"text":"state's","start":5350.028,"end":5350.445},{"text":"sovereign","start":5350.445,"end":5350.926},{"text":"right","start":5350.974,"end":5351.327},{"text":"to","start":5351.696,"end":5351.84},{"text":"determine","start":5351.873,"end":5352.386},{"text":"its","start":5352.514,"end":5352.739},{"text":"own","start":5352.819,"end":5353.043},{"text":"tax","start":5353.059,"end":5353.396},{"text":"policy","start":5353.396,"end":5353.845},{"text":"and","start":5354.102,"end":5354.182},{"text":"domestic","start":5354.198,"end":5354.759},{"text":"legal","start":5354.839,"end":5355.176},{"text":"system.","start":5355.176,"end":5355.609}]},{"text":"In this regard, Indonesia wishes to highlight 3 points.","start":5356.523,"end":5359.955,"topics":[],"words":[{"text":"In","start":5356.523,"end":5356.604},{"text":"this","start":5356.604,"end":5356.716},{"text":"regard,","start":5356.828,"end":5357.293},{"text":"Indonesia","start":5357.325,"end":5357.887},{"text":"wishes","start":5357.887,"end":5358.336},{"text":"to","start":5358.608,"end":5358.72},{"text":"highlight","start":5358.849,"end":5359.25},{"text":"3","start":5359.25,"end":5359.49},{"text":"points.","start":5359.554,"end":5359.955}]},{"text":"First, we attach particular importance to the principle of fair allocation of taxing rights.","start":5361.016,"end":5367.009,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A recurring issue was how international tax rules should allocate taxing rights more fairly across jurisdictions. Delegations particularly referenced cross-border activity and the digital economy, arguing that rules should better reflect where value is created, revenues are earned, and markets are located."}],"words":[{"text":"First,","start":5361.016,"end":5361.417},{"text":"we","start":5361.482,"end":5361.562},{"text":"attach","start":5361.594,"end":5361.867},{"text":"particular","start":5362.125,"end":5362.687},{"text":"importance","start":5362.864,"end":5363.587},{"text":"to","start":5363.587,"end":5363.715},{"text":"the","start":5363.812,"end":5363.972},{"text":"principle","start":5363.972,"end":5364.567},{"text":"of","start":5364.696,"end":5364.728},{"text":"fair","start":5364.728,"end":5365.065},{"text":"allocation","start":5365.338,"end":5365.965},{"text":"of","start":5366.142,"end":5366.206},{"text":"taxing","start":5366.318,"end":5366.688},{"text":"rights.","start":5366.72,"end":5367.009}]},{"text":"International tax rules should better reflect today's economic realities, including where markets are located, where revenues are generated, and where value is created.","start":5367.845,"end":5379.511,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A recurring issue was how international tax rules should allocate taxing rights more fairly across jurisdictions. 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Developing countries in particular linked the convention to stronger revenue capacity and broader development goals."}],"words":[{"text":"The","start":5388.969,"end":5389.049},{"text":"convention","start":5389.049,"end":5389.658},{"text":"should","start":5389.675,"end":5389.995},{"text":"therefore","start":5389.995,"end":5390.284},{"text":"provide","start":5390.332,"end":5390.797},{"text":"a","start":5390.813,"end":5390.829},{"text":"framework","start":5390.877,"end":5391.519},{"text":"that","start":5391.519,"end":5391.679},{"text":"enables","start":5391.695,"end":5392.064},{"text":"more","start":5392.16,"end":5392.433},{"text":"equitable","start":5392.577,"end":5393.01},{"text":"allocation","start":5393.203,"end":5393.732},{"text":"of","start":5393.844,"end":5393.908},{"text":"taxing","start":5394.02,"end":5394.469},{"text":"rights","start":5394.502,"end":5394.902},{"text":"while","start":5395.287,"end":5395.4},{"text":"supporting","start":5395.4,"end":5395.913},{"text":"domestic","start":5396.025,"end":5396.602},{"text":"resource","start":5396.891,"end":5397.372},{"text":"mobilization,","start":5397.372,"end":5398.158},{"text":"particularly","start":5398.35,"end":5398.992},{"text":"for","start":5398.992,"end":5399.184},{"text":"developing","start":5399.297,"end":5399.762},{"text":"countries.","start":5399.794,"end":5400.243}]},{"text":"As second co-lead, Indonesia believes that capacity building and technical assistance are indispensable for the effective implementation of the convention.","start":5401.157,"end":5410.025,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"Multiple speakers highlighted the need for technical assistance, implementation support, and adequate resources, especially for developing countries. This topic was presented as essential if the convention is to be implemented effectively and equitably."}],"words":[{"text":"As","start":5401.157,"end":5401.237},{"text":"second","start":5401.237,"end":5401.686},{"text":"co-lead,","start":5402.119,"end":5402.568},{"text":"Indonesia","start":5403.001,"end":5403.482},{"text":"believes","start":5403.482,"end":5403.771},{"text":"that","start":5403.867,"end":5404.043},{"text":"capacity","start":5404.043,"end":5404.508},{"text":"building","start":5404.525,"end":5404.893},{"text":"and","start":5404.99,"end":5405.118},{"text":"technical","start":5405.15,"end":5405.567},{"text":"assistance","start":5405.567,"end":5406.128},{"text":"are","start":5406.208,"end":5406.305},{"text":"indispensable","start":5406.369,"end":5407.138},{"text":"for","start":5407.251,"end":5407.411},{"text":"the","start":5407.475,"end":5407.539},{"text":"effective","start":5407.555,"end":5408.004},{"text":"implementation","start":5408.133,"end":5408.903},{"text":"of","start":5408.935,"end":5409.063},{"text":"the","start":5409.095,"end":5409.352},{"text":"convention.","start":5409.4,"end":5410.025}]},{"text":"We also see value in establishing an institutional mechanism under the convention to coordinate this effort and to avoid unnecessary duplication with existing initiatives.","start":5410.699,"end":5422.92,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. 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Some delegations proposed stronger textual safeguards, including a separate provision on the protection of sovereignty."},{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"Multiple speakers highlighted the need for technical assistance, implementation support, and adequate resources, especially for developing countries. This topic was presented as essential if the convention is to be implemented effectively and equitably."}],"words":[{"text":"Effective","start":5451.953,"end":5452.405},{"text":"cooperation","start":5452.518,"end":5453.244},{"text":"should","start":5453.244,"end":5453.535},{"text":"strengthen","start":5453.567,"end":5454.181},{"text":"implementation","start":5454.455,"end":5455.15},{"text":"while","start":5455.587,"end":5455.894},{"text":"preserving","start":5455.894,"end":5456.526},{"text":"policy","start":5456.639,"end":5457.06},{"text":"space","start":5457.06,"end":5457.4},{"text":"for","start":5457.756,"end":5457.95},{"text":"states.","start":5457.95,"end":5458.339}]},{"text":"Co-lead Indonesia remains committed to engaging constructively We look forward to working constructively with all delegations to develop a framework convention that is practical, balanced, and future-oriented, one that enhances international cooperation while supporting sustainable development and strengthening the ability of all countries, especially developing countries, to mobilize domestic resources.","start":5459.942,"end":5483.465,"topics":[{"key":"sustainable-development","label":"Sustainable Development and Domestic Resource Mobilization","description":"Many speakers framed international tax cooperation as a means to mobilize domestic resources for sustainable development, reduce inequality, and finance public investment. 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look forward to working closely with all delegations.","start":5484.129,"end":5487.676,"topics":[],"words":[{"text":"We","start":5484.129,"end":5484.21},{"text":"look","start":5484.21,"end":5484.405},{"text":"forward","start":5484.469,"end":5485.004},{"text":"to","start":5485.36,"end":5485.474},{"text":"working","start":5485.684,"end":5486.008},{"text":"closely","start":5486.089,"end":5486.461},{"text":"with","start":5486.72,"end":5486.882},{"text":"all","start":5486.963,"end":5487.125},{"text":"delegations.","start":5487.125,"end":5487.676}]},{"text":"Thank you.","start":5488.032,"end":5488.372,"topics":[],"words":[{"text":"Thank","start":5488.032,"end":5488.275},{"text":"you.","start":5488.275,"end":5488.372}]},{"text":"Thank you, Indonesia.","start":5491.026,"end":5491.946,"topics":[],"words":[{"text":"Thank","start":5491.026,"end":5491.332},{"text":"you,","start":5491.332,"end":5491.397},{"text":"Indonesia.","start":5491.413,"end":5491.946}]},{"text":"France, 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transparency and inclusivity.","start":5504.117,"end":5526.783,"topics":[{"key":"inclusive-tax-cooperation","label":"Inclusive International Tax Cooperation","description":"Delegates repeatedly emphasized building a UN tax framework that is inclusive, fair, transparent, and effective, with meaningful participation by all countries. 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far as Article 1, we want to support the proposal of the United Kingdom.","start":5535.855,"end":5540.174,"topics":[],"words":[{"text":"As","start":5535.855,"end":5535.903},{"text":"far","start":5535.935,"end":5536.096},{"text":"as","start":5536.096,"end":5536.224},{"text":"Article","start":5536.561,"end":5536.963},{"text":"1,","start":5536.963,"end":5537.188},{"text":"we","start":5537.621,"end":5537.701},{"text":"want","start":5537.701,"end":5537.862},{"text":"to","start":5537.862,"end":5538.007},{"text":"support","start":5538.007,"end":5538.665},{"text":"the","start":5538.665,"end":5538.761},{"text":"proposal","start":5538.809,"end":5539.163},{"text":"of","start":5539.163,"end":5539.291},{"text":"the","start":5539.291,"end":5539.339},{"text":"United","start":5539.371,"end":5539.709},{"text":"Kingdom.","start":5539.709,"end":5540.174}]},{"text":"An international tax cooperation framework exists already, which is based on the work of other forums as well as bilateral treaties and 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you've stated, Co-Lead, we see this reflected in other framework conventions like the UNFCCC and the Framework Convention on Tobacco Control.","start":5760.107,"end":5769.034,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. 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have already been guided that this is simply an approach that this committee should use.","start":5845.973,"end":5850.048,"topics":[],"words":[{"text":"We","start":5845.973,"end":5846.117},{"text":"have","start":5846.117,"end":5846.214},{"text":"already","start":5846.214,"end":5846.471},{"text":"been","start":5846.535,"end":5846.664},{"text":"guided","start":5846.696,"end":5847.081},{"text":"that","start":5847.081,"end":5847.226},{"text":"this","start":5847.258,"end":5847.435},{"text":"is","start":5847.435,"end":5847.547},{"text":"simply","start":5847.58,"end":5847.949},{"text":"an","start":5847.981,"end":5848.11},{"text":"approach","start":5848.046,"end":5848.44},{"text":"that","start":5848.801,"end":5848.899},{"text":"this","start":5848.948,"end":5849.113},{"text":"committee","start":5849.113,"end":5849.506},{"text":"should","start":5849.539,"end":5849.851},{"text":"use.","start":5849.851,"end":5850.048}]},{"text":"Thank you, Chair.","start":5850.442,"end":5850.934,"topics":[],"words":[{"text":"Thank","start":5850.442,"end":5850.606},{"text":"you,","start":5850.606,"end":5850.671},{"text":"Chair.","start":5850.688,"end":5850.934}]},{"text":"Thank you, Kenya.","start":5854.13,"end":5854.409,"topics":[],"words":[{"text":"Thank","start":5854.13,"end":5854.223},{"text":"you,","start":5854.223,"end":5854.269},{"text":"Kenya.","start":5854.293,"end":5854.409}]},{"text":"Papua New Guinea, please.","start":5855.77,"end":5856.67,"topics":[],"words":[{"text":"Papua","start":5855.77,"end":5855.982},{"text":"New","start":5855.982,"end":5856.212},{"text":"Guinea,","start":5856.212,"end":5856.441},{"text":"please.","start":5856.458,"end":5856.67}]},{"text":"Thank you, co-lead, for the opportunity to take the 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regard to the relationship of this convention with other agreements, we note there is a specific article for this in the text and agree with India, Russia, and the Africa Group that the objective should not include a reference to this.","start":5890.068,"end":5903.691,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. 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co-lead.","start":5943.569,"end":5944.46,"topics":[],"words":[{"text":"Thank","start":5943.569,"end":5943.812},{"text":"you,","start":5943.812,"end":5943.877},{"text":"co-lead.","start":5943.893,"end":5944.46}]},{"text":"Thank you, PNG.","start":5948.978,"end":5950.798,"topics":[],"words":[{"text":"Thank","start":5948.978,"end":5949.175},{"text":"you,","start":5949.224,"end":5949.339},{"text":"PNG.","start":5950.126,"end":5950.798}]},{"text":"Austria, please.","start":5951.438,"end":5951.913,"topics":[],"words":[{"text":"Austria,","start":5951.438,"end":5951.684},{"text":"please.","start":5951.7,"end":5951.913}]},{"text":"Thank you.","start":5956.53,"end":5957.108,"topics":[],"words":[{"text":"Thank","start":5956.53,"end":5956.995},{"text":"you.","start":5956.995,"end":5957.108}]},{"text":"We would like to express our appreciation to the Chair and the 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these efforts have to a considerable extent not been adequately reflected in the draft text.","start":5974.818,"end":5979.427,"topics":[],"words":[{"text":"However,","start":5974.818,"end":5975.348},{"text":"these","start":5976.119,"end":5976.215},{"text":"efforts","start":5976.279,"end":5976.568},{"text":"have","start":5976.585,"end":5976.729},{"text":"to","start":5976.922,"end":5977.066},{"text":"a","start":5977.066,"end":5977.147},{"text":"considerable","start":5977.147,"end":5977.741},{"text":"extent","start":5978.03,"end":5978.222},{"text":"not","start":5978.222,"end":5978.335},{"text":"been","start":5978.335,"end":5978.415},{"text":"adequately","start":5978.415,"end":5978.736},{"text":"reflected","start":5978.768,"end":5978.977},{"text":"in","start":5978.993,"end":5979.025},{"text":"the","start":5979.025,"end":5979.089},{"text":"draft","start":5979.089,"end":5979.25},{"text":"text.","start":5979.25,"end":5979.427}]},{"text":"Thank 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we would like to give some comments and suggest amendments to the text reflecting our considerations of how the Framework Convention might function and the draft text in front of us.","start":6114.806,"end":6124.052,"topics":[],"words":[{"text":"However,","start":6114.806,"end":6115.193},{"text":"we","start":6115.29,"end":6115.436},{"text":"would","start":6115.436,"end":6115.549},{"text":"like","start":6115.597,"end":6115.775},{"text":"to","start":6115.775,"end":6115.904},{"text":"give","start":6115.92,"end":6116.065},{"text":"some","start":6116.081,"end":6116.259},{"text":"comments","start":6116.259,"end":6116.582},{"text":"and","start":6116.582,"end":6116.662},{"text":"suggest","start":6116.662,"end":6117.145},{"text":"amendments","start":6117.145,"end":6117.773},{"text":"to","start":6118.047,"end":6118.127},{"text":"the","start":6118.127,"end":6118.256},{"text":"text","start":6118.256,"end":6118.594},{"text":"reflecting","start":6118.594,"end":6119.093},{"text":"our","start":6119.222,"end":6119.335},{"text":"considerations","start":6119.335,"end":6120.14},{"text":"of","start":6120.188,"end":6120.253},{"text":"how","start":6120.269,"end":6120.381},{"text":"the","start":6120.51,"end":6120.607},{"text":"Framework","start":6120.607,"end":6120.993},{"text":"Convention","start":6120.993,"end":6121.396},{"text":"might","start":6121.412,"end":6121.637},{"text":"function","start":6121.637,"end":6122.024},{"text":"and","start":6122.7,"end":6122.845},{"text":"the","start":6122.845,"end":6122.925},{"text":"draft","start":6122.925,"end":6123.247},{"text":"text","start":6123.247,"end":6123.505},{"text":"in","start":6123.505,"end":6123.553},{"text":"front","start":6123.65,"end":6123.843},{"text":"of","start":6123.843,"end":6123.923},{"text":"us.","start":6123.923,"end":6124.052}]},{"text":"Regarding Part 1, in general, and in general regarding the sovereignty in tax matters, we would like to align ourselves with the suggestion of the distinguished colleague of Belgium regarding the separate article on tax sovereignty in Part 1.","start":6126.09,"end":6139.533,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty","description":"Many statements stressed that international tax cooperation must respect the sovereign right of states to design their own tax systems and follow domestic constitutional requirements. Some delegations proposed stronger textual safeguards, including a separate provision on the protection of sovereignty."}],"words":[{"text":"Regarding","start":6126.09,"end":6126.337},{"text":"Part","start":6126.39,"end":6126.726},{"text":"1,","start":6126.726,"end":6126.886},{"text":"in","start":6128.91,"end":6129.12},{"text":"general,","start":6129.12,"end":6129.556},{"text":"and","start":6129.605,"end":6129.96},{"text":"in","start":6130.074,"end":6130.122},{"text":"general","start":6130.154,"end":6130.381},{"text":"regarding","start":6130.381,"end":6130.785},{"text":"the","start":6130.801,"end":6130.898},{"text":"sovereignty","start":6130.898,"end":6131.577},{"text":"in","start":6131.69,"end":6131.771},{"text":"tax","start":6131.771,"end":6131.949},{"text":"matters,","start":6131.998,"end":6132.305},{"text":"we","start":6133.065,"end":6133.21},{"text":"would","start":6133.21,"end":6133.307},{"text":"like","start":6133.372,"end":6133.55},{"text":"to","start":6133.55,"end":6133.712},{"text":"align","start":6133.712,"end":6133.922},{"text":"ourselves","start":6134.019,"end":6134.407},{"text":"with","start":6134.439,"end":6134.552},{"text":"the","start":6134.568,"end":6134.617},{"text":"suggestion","start":6134.617,"end":6135.118},{"text":"of","start":6135.167,"end":6135.248},{"text":"the","start":6135.248,"end":6135.345},{"text":"distinguished","start":6135.345,"end":6135.878},{"text":"colleague","start":6135.878,"end":6136.121},{"text":"of","start":6136.153,"end":6136.218},{"text":"Belgium","start":6136.298,"end":6136.67},{"text":"regarding","start":6137.092,"end":6137.429},{"text":"the","start":6137.429,"end":6137.558},{"text":"separate","start":6137.558,"end":6138.04},{"text":"article","start":6138.04,"end":6138.393},{"text":"on","start":6138.393,"end":6138.537},{"text":"tax","start":6138.537,"end":6138.666},{"text":"sovereignty","start":6138.682,"end":6139.067},{"text":"in","start":6139.083,"end":6139.147},{"text":"Part","start":6139.244,"end":6139.42},{"text":"1.","start":6139.42,"end":6139.533}]},{"text":"Now moving to Article 2, in particular Letter B, we would suggest adding wording that the Framework Convention respects States Parties' duties under international, supranational, and constitutional law, because we think that this is an inherent part of the state sovereignty that the Framework Convention respects.","start":6140.464,"end":6156.762,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty","description":"Many statements stressed that international tax cooperation must respect the sovereign right of states to design their own tax systems and follow domestic constitutional requirements. Some delegations proposed stronger textual safeguards, including a separate provision on the protection of sovereignty."},{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."}],"words":[{"text":"Now","start":6140.464,"end":6140.56},{"text":"moving","start":6140.56,"end":6140.833},{"text":"to","start":6140.865,"end":6141.074},{"text":"Article","start":6141.411,"end":6141.765},{"text":"2,","start":6141.765,"end":6141.877},{"text":"in","start":6142.15,"end":6142.23},{"text":"particular","start":6142.23,"end":6142.632},{"text":"Letter","start":6142.632,"end":6142.873},{"text":"B,","start":6142.873,"end":6143.129},{"text":"we","start":6143.675,"end":6143.82},{"text":"would","start":6143.82,"end":6143.916},{"text":"suggest","start":6143.916,"end":6144.253},{"text":"adding","start":6144.318,"end":6144.526},{"text":"wording","start":6144.623,"end":6144.928},{"text":"that","start":6145.024,"end":6145.185},{"text":"the","start":6145.185,"end":6145.265},{"text":"Framework","start":6145.265,"end":6145.602},{"text":"Convention","start":6145.602,"end":6146.212},{"text":"respects","start":6146.389,"end":6146.919},{"text":"States","start":6146.919,"end":6147.208},{"text":"Parties'","start":6147.208,"end":6147.545},{"text":"duties","start":6147.609,"end":6147.979},{"text":"under","start":6148.412,"end":6148.573},{"text":"international,","start":6148.573,"end":6149.279},{"text":"supranational,","start":6149.295,"end":6150.162},{"text":"and","start":6150.178,"end":6150.243},{"text":"constitutional","start":6150.323,"end":6150.965},{"text":"law,","start":6150.965,"end":6151.061},{"text":"because","start":6151.623,"end":6151.912},{"text":"we","start":6151.928,"end":6152.025},{"text":"think","start":6152.025,"end":6152.266},{"text":"that","start":6152.266,"end":6152.41},{"text":"this","start":6152.41,"end":6152.587},{"text":"is","start":6152.587,"end":6152.635},{"text":"an","start":6152.908,"end":6152.956},{"text":"inherent","start":6153.052,"end":6153.534},{"text":"part","start":6153.55,"end":6153.952},{"text":"of","start":6154.257,"end":6154.305},{"text":"the","start":6154.337,"end":6154.385},{"text":"state","start":6154.417,"end":6154.69},{"text":"sovereignty","start":6154.69,"end":6155.284},{"text":"that","start":6155.3,"end":6155.413},{"text":"the","start":6155.413,"end":6155.541},{"text":"Framework","start":6155.541,"end":6155.862},{"text":"Convention","start":6155.862,"end":6156.28},{"text":"respects.","start":6156.28,"end":6156.762}]},{"text":"This wording could also be part of the separate article in Part 1 as proposed by Belgium.","start":6157.805,"end":6161.948,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty","description":"Many statements stressed that international tax cooperation must respect the sovereign right of states to design their own tax systems and follow domestic constitutional requirements. Some delegations proposed stronger textual safeguards, including a separate provision on the protection of sovereignty."}],"words":[{"text":"This","start":6157.805,"end":6157.95},{"text":"wording","start":6157.966,"end":6158.175},{"text":"could","start":6158.207,"end":6158.383},{"text":"also","start":6158.431,"end":6158.688},{"text":"be","start":6158.688,"end":6158.833},{"text":"part","start":6158.833,"end":6159.026},{"text":"of","start":6159.026,"end":6159.074},{"text":"the","start":6159.09,"end":6159.186},{"text":"separate","start":6159.186,"end":6159.555},{"text":"article","start":6159.555,"end":6159.973},{"text":"in","start":6159.973,"end":6160.021},{"text":"Part","start":6160.053,"end":6160.294},{"text":"1","start":6160.294,"end":6160.471},{"text":"as","start":6160.471,"end":6160.583},{"text":"proposed","start":6160.599,"end":6161.482},{"text":"by","start":6161.482,"end":6161.579},{"text":"Belgium.","start":6161.579,"end":6161.948}]},{"text":"In this manner, we are also supportive of the suggestion of the distinguished Advocate of Austria to add a no duplication principle in Article 2 to ensure maximum participation.","start":6163.104,"end":6171.93,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. Several delegations called for explicit language on coherence and synergies with the current international tax architecture."},{"key":"inclusive-tax-cooperation","label":"Inclusive International Tax Cooperation","description":"Delegates repeatedly emphasized building a UN tax framework that is inclusive, fair, transparent, and effective, with meaningful participation by all countries. Many speakers linked the legitimacy of the convention to equal voice for developing and developed states 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regards letter D, we would appreciate information from countries that wish that this principle is in the text of the Framework Convention, whether they could explain to us how this general principle could guide the Framework Convention.","start":6172.989,"end":6186.902,"topics":[],"words":[{"text":"As","start":6172.989,"end":6173.101},{"text":"regards","start":6173.133,"end":6173.422},{"text":"letter","start":6173.454,"end":6173.695},{"text":"D,","start":6173.759,"end":6174.016},{"text":"we","start":6174.963,"end":6175.043},{"text":"would","start":6175.043,"end":6175.155},{"text":"appreciate","start":6175.204,"end":6175.845},{"text":"information","start":6175.845,"end":6176.391},{"text":"from","start":6176.423,"end":6176.568},{"text":"countries","start":6176.648,"end":6177.113},{"text":"that","start":6177.948,"end":6178.124},{"text":"wish","start":6178.124,"end":6178.285},{"text":"that","start":6178.349,"end":6178.622},{"text":"this","start":6179.312,"end":6179.633},{"text":"principle","start":6179.633,"end":6180.05},{"text":"is","start":6180.05,"end":6180.162},{"text":"in","start":6180.259,"end":6180.355},{"text":"the","start":6180.355,"end":6180.435},{"text":"text","start":6180.435,"end":6180.772},{"text":"of","start":6180.772,"end":6180.852},{"text":"the","start":6180.852,"end":6180.933},{"text":"Framework","start":6180.933,"end":6181.318},{"text":"Convention,","start":6181.318,"end":6181.767},{"text":"whether","start":6181.799,"end":6182.04},{"text":"they","start":6182.04,"end":6182.12},{"text":"could","start":6182.2,"end":6182.361},{"text":"explain","start":6182.361,"end":6182.762},{"text":"to","start":6182.762,"end":6182.874},{"text":"us","start":6182.922,"end":6183.163},{"text":"how","start":6183.548,"end":6183.677},{"text":"this","start":6183.789,"end":6183.885},{"text":"general","start":6183.885,"end":6184.254},{"text":"principle","start":6184.271,"end":6184.752},{"text":"could","start":6184.752,"end":6184.928},{"text":"guide","start":6185.089,"end":6185.458},{"text":"the","start":6186.116,"end":6186.196},{"text":"Framework","start":6186.196,"end":6186.517},{"text":"Convention.","start":6186.517,"end":6186.902}]},{"text":"In relation to letter E, We would like to add the word efficient after the words to ensure because we believe that the results should not only be equitable and effective but also economically efficient.","start":6187.961,"end":6199.205,"topics":[],"words":[{"text":"In","start":6187.961,"end":6188.01},{"text":"relation","start":6188.058,"end":6188.427},{"text":"to","start":6188.459,"end":6188.539},{"text":"letter","start":6188.539,"end":6188.844},{"text":"E,","start":6188.924,"end":6189.101},{"text":"We","start":6189.406,"end":6189.486},{"text":"would","start":6189.502,"end":6189.646},{"text":"like","start":6189.646,"end":6189.887},{"text":"to","start":6189.887,"end":6190.047},{"text":"add","start":6190.047,"end":6190.111},{"text":"the","start":6190.143,"end":6190.224},{"text":"word","start":6190.288,"end":6190.448},{"text":"efficient","start":6190.464,"end":6191.09},{"text":"after","start":6191.09,"end":6191.346},{"text":"the","start":6191.346,"end":6191.426},{"text":"words","start":6191.426,"end":6191.715},{"text":"to","start":6191.827,"end":6191.956},{"text":"ensure","start":6191.972,"end":6192.421},{"text":"because","start":6192.854,"end":6193.078},{"text":"we","start":6193.11,"end":6193.255},{"text":"believe","start":6193.255,"end":6193.559},{"text":"that","start":6193.591,"end":6193.688},{"text":"the","start":6193.736,"end":6193.816},{"text":"results","start":6193.816,"end":6194.377},{"text":"should","start":6194.377,"end":6194.49},{"text":"not","start":6194.49,"end":6195.596},{"text":"only","start":6195.596,"end":6195.837},{"text":"be","start":6195.837,"end":6195.981},{"text":"equitable","start":6195.997,"end":6196.51},{"text":"and","start":6196.719,"end":6196.783},{"text":"effective","start":6196.879,"end":6197.408},{"text":"but","start":6197.745,"end":6197.841},{"text":"also","start":6197.841,"end":6198.13},{"text":"economically","start":6198.146,"end":6198.643},{"text":"efficient.","start":6198.643,"end":6199.205}]},{"text":"In letter E, we would also like to suggest deleting the word landscapes because it seems to be redundant to us.","start":6200.327,"end":6206.181,"topics":[],"words":[{"text":"In","start":6200.327,"end":6200.375},{"text":"letter","start":6200.407,"end":6200.712},{"text":"E,","start":6200.792,"end":6200.969},{"text":"we","start":6201.354,"end":6201.434},{"text":"would","start":6201.434,"end":6201.546},{"text":"also","start":6201.594,"end":6201.835},{"text":"like","start":6201.835,"end":6202.027},{"text":"to","start":6202.027,"end":6202.107},{"text":"suggest","start":6202.155,"end":6202.492},{"text":"deleting","start":6202.492,"end":6202.861},{"text":"the","start":6202.957,"end":6203.054},{"text":"word","start":6203.054,"end":6203.262},{"text":"landscapes","start":6203.278,"end":6204.016},{"text":"because","start":6204.176,"end":6204.497},{"text":"it","start":6204.497,"end":6204.561},{"text":"seems","start":6204.561,"end":6204.834},{"text":"to","start":6205.074,"end":6205.187},{"text":"be","start":6205.219,"end":6205.299},{"text":"redundant","start":6205.299,"end":6205.844},{"text":"to","start":6205.844,"end":6205.94},{"text":"us.","start":6205.94,"end":6206.181}]},{"text":"In relation to letter F, this principle decreases legal certainty because it is not clear how it should influence other provisions of the Framework Convention, And as the distinguished delegate of Norway mentioned, generally the risk of different interpretation, it seems to us that in particular the question of fairness in allocation of taxing rights is the one that would— that allows for divergent interpretation, and we should deal with this issue elsewhere to avoid decreasing legal certainty.","start":6207.384,"end":6234.579,"topics":[{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. 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for the proposal of inclusion of other objectives, namely sovereignty of states and the links to all the existing tax frameworks.","start":6395.935,"end":6408.191,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty","description":"Many statements stressed that international tax cooperation must respect the sovereign right of states to design their own tax systems and follow domestic constitutional requirements. 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believe that the various articles of the convention are already focusing on these issues so that we don't think it would be a good idea to address this matter in the first article that deals with the 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preamble's goal is to establish the context, and similar to other framework conventions that have already been adopted and developed— developed and adopted by the United Nations, we think that in addition to the preamble, preambular, we need an article that focuses on objectives and another article on the 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d'Ivoire would like to, in conclusion, express once again its support for the process of negotiation of the Framework Convention and its additional protocol, as well as our commitment to work with all delegations and the Secretariat to achieve the goals of this 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you very much.","start":6485.73,"end":6486.438,"topics":[],"words":[{"text":"Thank","start":6485.73,"end":6485.972},{"text":"you","start":6485.972,"end":6486.02},{"text":"very","start":6486.02,"end":6486.148},{"text":"much.","start":6486.148,"end":6486.438}]},{"text":"Merci.","start":6489.12,"end":6489.444,"topics":[],"words":[{"text":"Merci.","start":6489.12,"end":6489.444}]},{"text":"Thank you, Côte d'Ivoire.","start":6489.557,"end":6490.935,"topics":[],"words":[{"text":"Thank","start":6489.557,"end":6489.881},{"text":"you,","start":6489.881,"end":6490.043},{"text":"Côte","start":6490.287,"end":6490.416},{"text":"d'Ivoire.","start":6490.432,"end":6490.935}]},{"text":"Senegal, please.","start":6491.924,"end":6492.685,"topics":[],"words":[{"text":"Senegal,","start":6491.924,"end":6492.377},{"text":"please.","start":6492.394,"end":6492.685}]},{"text":"Merci.","start":6499.504,"end":6499.924,"topics":[],"words":[{"text":"Merci.","start":6499.504,"end":6499.924}]},{"text":"Thank 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d’Ivoire","group":null,"function":"Representative"}},{"statement_number":54,"start":6505.988,"pageUrl":"/en/asset/k1c/k1cm46on6o?t=6506","paragraphs":[{"sentences":[{"text":"Congratulations to the Secretariat for the","start":6505.988,"end":6508.849,"topics":[],"words":[{"text":"Congratulations","start":6505.988,"end":6507.467},{"text":"to","start":6507.563,"end":6507.595},{"text":"the","start":6507.644,"end":6507.676},{"text":"Secretariat","start":6507.676,"end":6508.351},{"text":"for","start":6508.367,"end":6508.704},{"text":"the","start":6508.704,"end":6508.849}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":55,"start":6508.929,"pageUrl":"/en/asset/k1c/k1cm46on6o?t=6509","paragraphs":[{"sentences":[{"text":"work that is already done by presenting to us a text that will kick off our discussion on the substance.","start":6508.929,"end":6517.864,"topics":[],"words":[{"text":"work","start":6508.929,"end":6509.251},{"text":"that","start":6509.251,"end":6509.427},{"text":"is","start":6509.427,"end":6509.556},{"text":"already","start":6509.669,"end":6510.199},{"text":"done","start":6510.954,"end":6511.067},{"text":"by","start":6511.822,"end":6511.918},{"text":"presenting","start":6511.918,"end":6512.449},{"text":"to","start":6512.497,"end":6512.61},{"text":"us","start":6512.626,"end":6512.674},{"text":"a","start":6513.429,"end":6513.606},{"text":"text","start":6513.75,"end":6514.297},{"text":"that","start":6514.634,"end":6514.907},{"text":"will","start":6514.955,"end":6515.084},{"text":"kick","start":6515.293,"end":6515.614},{"text":"off","start":6515.614,"end":6515.791},{"text":"our","start":6515.871,"end":6516.096},{"text":"discussion","start":6516.418,"end":6517.092},{"text":"on","start":6517.205,"end":6517.269},{"text":"the","start":6517.317,"end":6517.398},{"text":"substance.","start":6517.398,"end":6517.864}]},{"text":"And as we discuss the substance, I think it's very important for us to have a very pragmatic approach so as not to fall into the trap of certain types of discussions I'll start by expressing our support for the African Group for the comments made, which explains our support for the objectives and principles.","start":6518.008,"end":6549.633,"topics":[{"key":"inclusive-tax-cooperation","label":"Inclusive International Tax Cooperation","description":"Delegates repeatedly emphasized building a UN tax framework that is inclusive, fair, transparent, and effective, with meaningful participation by all countries. 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objectives and principles flow from the terms of reference, which today are the very reason for our our presence in this 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as mentioned, nothing was changed in these principles and objectives.","start":6559.799,"end":6566.013,"topics":[],"words":[{"text":"And","start":6559.799,"end":6560.185},{"text":"as","start":6560.602,"end":6560.666},{"text":"mentioned,","start":6560.763,"end":6561.309},{"text":"nothing","start":6561.823,"end":6562.096},{"text":"was","start":6562.144,"end":6562.272},{"text":"changed","start":6562.449,"end":6562.963},{"text":"in","start":6562.963,"end":6563.075},{"text":"these","start":6563.107,"end":6563.316},{"text":"principles","start":6563.83,"end":6564.44},{"text":"and","start":6564.472,"end":6564.841},{"text":"objectives.","start":6565.516,"end":6566.013}]},{"text":"I think from the terms of reference, so it's a good starting point, as long as we all agree that it's important to have terms of reference and the terms of reference were adopted.","start":6566.142,"end":6576.691,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax 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we have examples in treaty law where objectives and principles are indeed in the preamble.","start":8067.999,"end":8073.115,"topics":[],"words":[{"text":"But","start":8067.999,"end":8068.226},{"text":"we","start":8068.226,"end":8068.258},{"text":"have","start":8068.258,"end":8068.388},{"text":"examples","start":8068.388,"end":8069.181},{"text":"in","start":8069.214,"end":8069.295},{"text":"treaty","start":8069.295,"end":8069.667},{"text":"law","start":8069.683,"end":8069.78},{"text":"where","start":8070.023,"end":8070.217},{"text":"objectives","start":8070.266,"end":8070.8},{"text":"and","start":8070.833,"end":8070.978},{"text":"principles","start":8070.978,"end":8071.61},{"text":"are","start":8071.626,"end":8071.739},{"text":"indeed","start":8071.739,"end":8072.209},{"text":"in","start":8072.209,"end":8072.354},{"text":"the","start":8072.354,"end":8072.451},{"text":"preamble.","start":8072.451,"end":8073.115}]},{"text":"In any case, we would like to stress the importance to have a 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Some delegations proposed stronger textual safeguards, including a separate provision on the protection of 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floor.","start":8746.99,"end":8749.142,"topics":[],"words":[{"text":"Thank","start":8746.99,"end":8747.234},{"text":"you,","start":8747.234,"end":8747.381},{"text":"colleagues,","start":8747.414,"end":8747.838},{"text":"for","start":8748.066,"end":8748.18},{"text":"giving","start":8748.392,"end":8748.604},{"text":"me","start":8748.637,"end":8748.784},{"text":"the","start":8748.784,"end":8748.849},{"text":"floor.","start":8748.881,"end":8749.142}]},{"text":"Good morning, distinguished guests and colleagues.","start":8751.605,"end":8754.746,"topics":[],"words":[{"text":"Good","start":8751.605,"end":8751.686},{"text":"morning,","start":8751.686,"end":8752.156},{"text":"distinguished","start":8753.014,"end":8753.726},{"text":"guests","start":8753.726,"end":8754.115},{"text":"and","start":8754.115,"end":8754.212},{"text":"colleagues.","start":8754.276,"end":8754.746}]},{"text":"As this is Korea's first intervention at this plenary 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for Article 1 on objectives, We align with the views expressed by the EU, the UK, Norway, and France and 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believe it would be beneficial to clarify that the framework convention should build upon and complement existing bilateral and multilateral frameworks for international tax cooperation rather than replace them.","start":8786.463,"end":8801.516,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. 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Legal certainty was linked to broad participation, effective implementation, and a stable international tax environment."}],"words":[{"text":"Such","start":8803.789,"end":8804.16},{"text":"clarification","start":8804.192,"end":8805.031},{"text":"would","start":8805.144,"end":8805.289},{"text":"help","start":8805.305,"end":8805.709},{"text":"ensure","start":8805.709,"end":8806.08},{"text":"coherence","start":8806.435,"end":8806.983},{"text":"with","start":8807.177,"end":8807.338},{"text":"the","start":8807.338,"end":8807.419},{"text":"existing","start":8807.419,"end":8807.951},{"text":"international","start":8807.983,"end":8808.629},{"text":"tax","start":8808.629,"end":8809.016},{"text":"architecture,","start":8809.016,"end":8809.709},{"text":"avoid","start":8810.82,"end":8810.996},{"text":"unnecessary","start":8810.996,"end":8811.736},{"text":"duplication","start":8811.8,"end":8812.475},{"text":"of","start":8812.539,"end":8812.636},{"text":"rules","start":8812.684,"end":8812.99},{"text":"and","start":8813.102,"end":8813.231},{"text":"mechanisms,","start":8813.247,"end":8813.874},{"text":"and","start":8814.613,"end":8814.806},{"text":"enhance","start":8814.854,"end":8815.449},{"text":"legal","start":8815.835,"end":8816.108},{"text":"certainty","start":8816.253,"end":8816.848},{"text":"and","start":8817.105,"end":8817.201},{"text":"the","start":8817.265,"end":8817.426},{"text":"effective","start":8817.426,"end":8818.053},{"text":"implementation","start":8818.166,"end":8819.098},{"text":"of","start":8819.194,"end":8819.339},{"text":"the","start":8819.42,"end":8819.484},{"text":"convention.","start":8819.516,"end":8820.064}]},{"text":"In this regard, we support including language recognizing the role of existing bilateral and multilateral frameworks in achieving the objectives of this convention.","start":8822.514,"end":8833.655,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. Several delegations called for explicit language on coherence and synergies with the current international tax architecture."}],"words":[{"text":"In","start":8822.514,"end":8822.563},{"text":"this","start":8822.595,"end":8822.708},{"text":"regard,","start":8822.821,"end":8823.288},{"text":"we","start":8823.723,"end":8823.82},{"text":"support","start":8823.82,"end":8824.368},{"text":"including","start":8824.449,"end":8824.98},{"text":"language","start":8825.077,"end":8825.577},{"text":"recognizing","start":8825.657,"end":8826.512},{"text":"the","start":8826.544,"end":8826.689},{"text":"role","start":8826.689,"end":8826.818},{"text":"of","start":8827.011,"end":8827.124},{"text":"existing","start":8827.124,"end":8827.479},{"text":"bilateral","start":8827.764,"end":8828.365},{"text":"and","start":8828.981,"end":8829.046},{"text":"multilateral","start":8829.144,"end":8829.858},{"text":"frameworks","start":8829.858,"end":8830.555},{"text":"in","start":8830.604,"end":8830.653},{"text":"achieving","start":8830.701,"end":8831.221},{"text":"the","start":8831.334,"end":8831.432},{"text":"objectives","start":8831.432,"end":8832.032},{"text":"of","start":8832.292,"end":8832.357},{"text":"this","start":8832.454,"end":8832.584},{"text":"convention.","start":8833.119,"end":8833.655}]},{"text":"Lastly, we also echo Belgium and others who recognize the importance of respecting the tax sovereignty of states.","start":8835.25,"end":8843.574,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty","description":"Many statements stressed that international tax cooperation must respect the sovereign right of states to design their own tax systems and follow domestic constitutional requirements. 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these reasons, Chair, Tanzania supports the African Group position that the preamble, Articles 1 and 2, should be retained as currently 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This topic was presented as essential if the convention is to be implemented effectively and equitably."}],"words":[{"text":"At","start":9287.847,"end":9287.943},{"text":"the","start":9287.943,"end":9288.039},{"text":"same","start":9288.039,"end":9288.312},{"text":"time,","start":9288.424,"end":9288.745},{"text":"convention","start":9288.825,"end":9289.274},{"text":"should","start":9289.37,"end":9289.547},{"text":"fully","start":9289.547,"end":9289.835},{"text":"recognize","start":9289.867,"end":9290.413},{"text":"the","start":9290.413,"end":9290.589},{"text":"different","start":9290.589,"end":9290.99},{"text":"capacity","start":9291.391,"end":9291.84},{"text":"of","start":9291.856,"end":9292},{"text":"developing","start":9292.064,"end":9292.401},{"text":"countries","start":9292.497,"end":9292.882},{"text":"and","start":9293.139,"end":9293.347},{"text":"provide","start":9293.379,"end":9293.844},{"text":"for","start":9293.86,"end":9293.973},{"text":"practical,","start":9294.037,"end":9294.534},{"text":"proportionate,","start":9294.598,"end":9295.32},{"text":"and","start":9295.384,"end":9295.56},{"text":"administrative","start":9295.624,"end":9298.014},{"text":"rules.","start":9297.36,"end":9297.57}]},{"text":"We also suggest that principles expressly refer to consensus-based cooperation, legal certainty, and the protection of confidential taxpayer information.","start":9298.364,"end":9308.962,"topics":[{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. 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you very much.","start":9309.256,"end":9309.943,"topics":[],"words":[{"text":"Thank","start":9309.256,"end":9309.501},{"text":"you","start":9309.501,"end":9309.567},{"text":"very","start":9309.567,"end":9309.779},{"text":"much.","start":9309.779,"end":9309.943}]},{"text":"Thank you.","start":9314.31,"end":9316.729,"topics":[],"words":[{"text":"Thank","start":9314.31,"end":9316.584},{"text":"you.","start":9316.584,"end":9316.729}]},{"text":"Okay, Cecia, please.","start":9316.906,"end":9321.551,"topics":[],"words":[{"text":"Okay,","start":9316.906,"end":9317.213},{"text":"Cecia,","start":9317.229,"end":9317.584},{"text":"please.","start":9318.922,"end":9321.551}]},{"text":"Thank you, Mr. Corbett, for giving me the floor again.","start":9321.664,"end":9323.632,"topics":[],"words":[{"text":"Thank","start":9321.664,"end":9321.89},{"text":"you,","start":9321.89,"end":9321.922},{"text":"Mr.","start":9321.939,"end":9322.164},{"text":"Corbett,","start":9322.229,"end":9322.519},{"text":"for","start":9322.551,"end":9322.697},{"text":"giving","start":9322.697,"end":9322.922},{"text":"me","start":9322.955,"end":9323.035},{"text":"the","start":9323.035,"end":9323.116},{"text":"floor","start":9323.116,"end":9323.422},{"text":"again.","start":9323.422,"end":9323.632}]},{"text":"Czechia just briefly wanted to react to the interpretation of the Terms of Reference in relation to the current 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that structure— respecting that structure is not a yoke that we are struggling under.","start":9418.313,"end":9423.056,"topics":[],"words":[{"text":"Now,","start":9418.313,"end":9418.345},{"text":"that","start":9418.554,"end":9418.731},{"text":"structure—","start":9418.731,"end":9419.422},{"text":"respecting","start":9419.518,"end":9419.984},{"text":"that","start":9420.016,"end":9420.193},{"text":"structure","start":9420.193,"end":9420.739},{"text":"is","start":9420.739,"end":9420.868},{"text":"not","start":9420.9,"end":9421.141},{"text":"a","start":9421.141,"end":9421.285},{"text":"yoke","start":9421.35,"end":9421.691},{"text":"that","start":9421.707,"end":9421.87},{"text":"we","start":9421.935,"end":9422.097},{"text":"are","start":9422.097,"end":9422.292},{"text":"struggling","start":9422.357,"end":9422.812},{"text":"under.","start":9422.845,"end":9423.056}]},{"text":"There is an operational logic to 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Kohl.","start":9705.604,"end":9706.705,"topics":[],"words":[{"text":"Thank","start":9705.604,"end":9705.75},{"text":"you,","start":9705.75,"end":9705.879},{"text":"Mr.","start":9706.106,"end":9706.365},{"text":"Kohl.","start":9706.429,"end":9706.705}]},{"text":"Let me say, first of all, I'm very delighted to see everyone 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Several delegations called for explicit language on coherence and synergies with the current international tax architecture."}],"words":[{"text":"Duplication","start":9831.326,"end":9831.919},{"text":"of","start":9832.015,"end":9832.079},{"text":"existing","start":9832.191,"end":9832.64},{"text":"mechanisms","start":9832.672,"end":9833.281},{"text":"should","start":9833.313,"end":9833.521},{"text":"be","start":9833.553,"end":9833.698},{"text":"avoided.","start":9833.698,"end":9834.13}]},{"text":"We therefore echo the voices calling for additional objectives and principles to this effect.","start":9834.819,"end":9839.931,"topics":[{"key":"existing-tax-frameworks","label":"Relationship with Existing Tax Frameworks","description":"A major debate concerned whether the convention should complement existing bilateral treaties, multilateral instruments, and work in other international fora, or risk creating overlap and duplication. 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for Burkina, these articles confirm an inclusive approach as far as adopting the Convention, and these provisions put raising mobilization of resources based on the principle of equality, also the allocation of resources should take into account the sovereignty of various states, which is important.","start":10083.492,"end":10109.751,"topics":[{"key":"inclusive-tax-cooperation","label":"Inclusive International Tax Cooperation","description":"Delegates repeatedly emphasized building a UN tax framework that is inclusive, fair, transparent, and effective, with meaningful participation by all countries. 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Co-Leader.","start":10116.09,"end":10117.887,"topics":[],"words":[{"text":"Thank","start":10116.09,"end":10116.398},{"text":"you","start":10116.398,"end":10116.43},{"text":"very","start":10116.43,"end":10116.576},{"text":"much,","start":10116.576,"end":10116.867},{"text":"Mr.","start":10117.288,"end":10117.563},{"text":"Co-Leader.","start":10117.612,"end":10117.887}]},{"text":"I'll switch to English for this intervention.","start":10117.936,"end":10120.995,"topics":[],"words":[{"text":"I'll","start":10117.936,"end":10118.081},{"text":"switch","start":10118.081,"end":10118.292},{"text":"to","start":10118.34,"end":10118.47},{"text":"English","start":10118.502,"end":10118.923},{"text":"for","start":10119.959,"end":10120.121},{"text":"this","start":10120.137,"end":10120.38},{"text":"intervention.","start":10120.509,"end":10120.995}]},{"text":"Just want to thank colleagues around the room for, for their perspectives on what we should do with 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I think it would be remiss of me not to say that","start":10129.637,"end":10133.29,"topics":[],"words":[{"text":"1","start":10129.637,"end":10129.846},{"text":"and","start":10129.879,"end":10130.072},{"text":"2.","start":10130.185,"end":10130.314},{"text":"I","start":10131.25,"end":10131.33},{"text":"think","start":10131.33,"end":10131.519},{"text":"it","start":10131.519,"end":10131.619},{"text":"would","start":10131.619,"end":10131.799},{"text":"be","start":10131.799,"end":10131.919},{"text":"remiss","start":10131.976,"end":10132.312},{"text":"of","start":10132.312,"end":10132.376},{"text":"me","start":10132.376,"end":10132.473},{"text":"not","start":10132.473,"end":10132.713},{"text":"to","start":10132.713,"end":10132.777},{"text":"say","start":10132.777,"end":10133.034},{"text":"that","start":10133.034,"end":10133.29}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":95,"start":10133.915,"pageUrl":"/en/asset/k1c/k1cm46on6o?t=10134","paragraphs":[{"sentences":[{"text":"we've had this conversation for the past 3 and a half years, from the resolution to the terms of reference to, to, to the part of discussing the convention and the protocols.","start":10133.915,"end":10143.1,"topics":[],"words":[{"text":"we've","start":10133.915,"end":10134.06},{"text":"had","start":10134.06,"end":10134.22},{"text":"this","start":10134.22,"end":10134.316},{"text":"conversation","start":10134.316,"end":10134.845},{"text":"for","start":10134.941,"end":10135.037},{"text":"the","start":10135.037,"end":10135.134},{"text":"past","start":10135.134,"end":10135.454},{"text":"3","start":10135.518,"end":10135.759},{"text":"and","start":10135.759,"end":10135.823},{"text":"a","start":10135.823,"end":10135.839},{"text":"half","start":10135.839,"end":10136.079},{"text":"years,","start":10136.079,"end":10136.368},{"text":"from","start":10136.801,"end":10137.169},{"text":"the","start":10137.185,"end":10137.282},{"text":"resolution","start":10137.282,"end":10137.875},{"text":"to","start":10137.923,"end":10138.003},{"text":"the","start":10138.003,"end":10138.083},{"text":"terms","start":10138.083,"end":10138.324},{"text":"of","start":10138.324,"end":10138.388},{"text":"reference","start":10138.404,"end":10138.756},{"text":"to,","start":10139.67,"end":10139.878},{"text":"to,","start":10140.231,"end":10140.391},{"text":"to","start":10140.472,"end":10140.696},{"text":"the","start":10140.888,"end":10140.968},{"text":"part","start":10140.968,"end":10141.225},{"text":"of","start":10141.225,"end":10141.305},{"text":"discussing","start":10141.369,"end":10141.738},{"text":"the","start":10141.77,"end":10141.914},{"text":"convention","start":10141.914,"end":10142.395},{"text":"and","start":10142.395,"end":10142.491},{"text":"the","start":10142.491,"end":10142.571},{"text":"protocols.","start":10142.571,"end":10143.1}]},{"text":"And if I'm not mistaken, the approach that's been taken has been normally that the text that we adopt previously will remain unchanged, and then we go to the next part of the process and then we change it.","start":10143.197,"end":10153.712,"topics":[{"key":"legal-certainty","label":"Legal Certainty and Predictability","description":"Speakers frequently called for clear, precise, and administrable treaty language to avoid conflicting interpretations and unintended obligations. 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At the same time, some stressed that anti-abuse measures should be balanced with confidentiality protections and compatibility with existing standards."}],"words":[{"text":"Then","start":10166.627,"end":10166.771},{"text":"we","start":10166.771,"end":10166.868},{"text":"came","start":10166.868,"end":10166.996},{"text":"to","start":10167.092,"end":10167.157},{"text":"the","start":10167.189,"end":10167.269},{"text":"room","start":10167.269,"end":10167.51},{"text":"and","start":10168.136,"end":10168.232},{"text":"the","start":10168.232,"end":10168.473},{"text":"argument","start":10168.537,"end":10169.019},{"text":"was","start":10169.019,"end":10169.163},{"text":"that","start":10169.179,"end":10169.292},{"text":"sustainable","start":10169.292,"end":10169.741},{"text":"development","start":10169.741,"end":10170.158},{"text":"and","start":10170.158,"end":10170.223},{"text":"IFFs","start":10170.544,"end":10170.72},{"text":"were","start":10171.105,"end":10171.202},{"text":"too","start":10171.202,"end":10171.33},{"text":"broad","start":10171.362,"end":10171.603},{"text":"a","start":10171.603,"end":10171.667},{"text":"term","start":10171.667,"end":10171.876},{"text":"to","start":10172.406,"end":10172.662},{"text":"discuss","start":10172.662,"end":10173.08},{"text":"protocols","start":10173.192,"end":10173.577},{"text":"related","start":10173.674,"end":10173.914},{"text":"to","start":10173.914,"end":10174.027},{"text":"them.","start":10174.027,"end":10174.139}]},{"text":"And then we've had the discussion on sustainable development.","start":10174.332,"end":10177.157,"topics":[{"key":"sustainable-development","label":"Sustainable Development and Domestic Resource Mobilization","description":"Many speakers framed international tax cooperation as a means to mobilize domestic resources for sustainable development, reduce inequality, and finance public investment. 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as my colleague from Italy put forward.","start":10211.715,"end":10216.332,"topics":[],"words":[{"text":"So","start":10211.715,"end":10212.036},{"text":"as","start":10212.405,"end":10212.709},{"text":"my","start":10212.79,"end":10212.934},{"text":"colleague","start":10213.126,"end":10213.318},{"text":"from","start":10213.367,"end":10213.511},{"text":"Italy","start":10213.783,"end":10214.152},{"text":"put","start":10215.049,"end":10215.867},{"text":"forward.","start":10215.867,"end":10216.332}]},{"text":"I think that for us, we are also going to submit adding OP22 of Article 4 of the Terms of Reference as a 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o'clock.","start":10401.262,"end":10404.364,"topics":[],"words":[{"text":"gonna","start":10401.262,"end":10401.425},{"text":"convene","start":10401.425,"end":10401.733},{"text":"in","start":10401.733,"end":10401.814},{"text":"the","start":10401.814,"end":10401.847},{"text":"same","start":10401.847,"end":10402.204},{"text":"room","start":10402.318,"end":10402.626},{"text":"this","start":10403.048,"end":10403.276},{"text":"afternoon","start":10403.276,"end":10403.698},{"text":"at","start":10403.698,"end":10403.86},{"text":"3","start":10403.86,"end":10404.055},{"text":"o'clock.","start":10404.055,"end":10404.364}]},{"text":"Have a good lunch break.","start":10405.305,"end":10407.026,"topics":[],"words":[{"text":"Have","start":10405.305,"end":10405.533},{"text":"a","start":10405.63,"end":10405.809},{"text":"good","start":10405.971,"end":10406.134},{"text":"lunch","start":10406.54,"end":10406.67},{"text":"break.","start":10406.67,"end":10407.026}]},{"text":"See 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