{"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/k1f/k1ffrc9ce0","llms":{"note":"Plain-text sibling of this page, compact for LLM context. 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Delegations asked for clearer wording on what counts as a barrier and whether safeguards should be distinguished from unnecessary obstacles."}],"words":[{"text":"Member","start":1552.87,"end":1553.11},{"text":"states","start":1553.11,"end":1553.43},{"text":"may,","start":1553.43,"end":1553.83},{"text":"what","start":1554.51,"end":1554.87},{"text":"will","start":1554.87,"end":1555.03},{"text":"really","start":1555.03,"end":1555.31},{"text":"make","start":1555.31,"end":1555.59},{"text":"member","start":1555.59,"end":1555.91},{"text":"states","start":1555.91,"end":1556.15},{"text":"to","start":1556.15,"end":1556.27},{"text":"say","start":1556.27,"end":1556.39},{"text":"this","start":1556.39,"end":1556.59},{"text":"is","start":1556.59,"end":1556.71},{"text":"appropriate","start":1556.71,"end":1557.51},{"text":"or","start":1557.51,"end":1557.67},{"text":"this","start":1557.67,"end":1557.79},{"text":"is","start":1557.79,"end":1557.91},{"text":"not","start":1557.91,"end":1558.15},{"text":"appropriate","start":1558.15,"end":1558.71},{"text":"seems","start":1558.71,"end":1559.43},{"text":"to","start":1559.43,"end":1559.55},{"text":"bring","start":1559.55,"end":1560.07},{"text":"in","start":1560.07,"end":1560.23},{"text":"some","start":1560.23,"end":1560.43},{"text":"ambiguity.","start":1560.43,"end":1561.11}]},{"text":"And therefore we think the previous text that we had with a bit of a minor adjustment where we say the state parties shall identify and eliminate administrative barriers that prevent effective mutual administrative assistance in tax matters.","start":1561.83,"end":1578.19,"topics":[{"key":"administrative-barriers","label":"Administrative Barriers","description":"A recurring topic was whether states should merely identify barriers to effective cooperation or also be required to eliminate them. 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They argued that tax cooperation should help countries protect their tax bases, raise sustainable revenue, and finance development priorities."}],"words":[{"text":"that","start":1590.27,"end":1590.51},{"text":"that","start":1590.51,"end":1590.83},{"text":"is","start":1590.83,"end":1590.99},{"text":"taken","start":1590.99,"end":1591.39},{"text":"into","start":1591.39,"end":1591.91},{"text":"account","start":1591.91,"end":1592.35},{"text":"if","start":1592.35,"end":1592.63},{"text":"we","start":1592.63,"end":1592.75},{"text":"need","start":1592.75,"end":1592.95},{"text":"to","start":1592.95,"end":1593.19},{"text":"achieve","start":1593.19,"end":1593.87},{"text":"effective","start":1593.87,"end":1594.43},{"text":"international","start":1594.43,"end":1594.99},{"text":"tax","start":1594.99,"end":1595.19},{"text":"cooperation","start":1595.19,"end":1595.87},{"text":"in","start":1596.19,"end":1596.35},{"text":"this","start":1596.35,"end":1596.59},{"text":"regard.","start":1596.59,"end":1597.15}]},{"text":"And therefore, we think the previous text, which are the word eliminate, should be considered.","start":1597.15,"end":1602.35,"topics":[{"key":"administrative-barriers","label":"Administrative Barriers","description":"A recurring topic was whether states should merely identify barriers to effective cooperation or also be required to eliminate them. 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The UK, of course, and we've said this a number of times, supports the inclusion of high-level principles relating to mutual administrative assistance and transparency, as the following article will cover.","start":1626.23,"end":1638.79,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. Speakers differed on how strong that commitment should be and how much detail should appear in the framework convention itself."},{"key":"information-exchange","label":"Exchange of Information","description":"Delegates debated the role of a standalone article on exchange of information, including whether Article 11 should remain and what purpose it should serve. 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Some delegations wanted the convention to complement and build on those tools, while others stressed that existing arrangements are incomplete and not fully inclusive."}],"words":[{"text":"That's","start":1762.35,"end":1762.63},{"text":"because","start":1762.63,"end":1762.99},{"text":"part","start":1762.99,"end":1763.35},{"text":"of","start":1763.35,"end":1763.43},{"text":"these","start":1763.43,"end":1763.79},{"text":"mechanisms","start":1763.87,"end":1764.75},{"text":"indeed","start":1765.15,"end":1765.79},{"text":"are","start":1765.79,"end":1765.87},{"text":"not","start":1765.87,"end":1766.11},{"text":"applied","start":1766.11,"end":1766.43},{"text":"by","start":1766.43,"end":1766.67},{"text":"all","start":1766.67,"end":1766.99},{"text":"states.","start":1766.99,"end":1767.55}]},{"text":"So we would propose either thinking about deleting them from this list or decreasing the level of commitments like show, cooperate, and promote.","start":1767.87,"end":1781.83,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. 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Others warned that too much flexibility could weaken the convention's core 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the whole, we support the current version of the article.","start":1783.03,"end":1787.83,"topics":[],"words":[{"text":"On","start":1783.03,"end":1783.23},{"text":"the","start":1783.23,"end":1783.31},{"text":"whole,","start":1783.31,"end":1783.75},{"text":"we","start":1784.31,"end":1784.79},{"text":"support","start":1784.95,"end":1785.75},{"text":"the","start":1785.83,"end":1786.11},{"text":"current","start":1786.39,"end":1786.79},{"text":"version","start":1786.79,"end":1787.27},{"text":"of","start":1787.27,"end":1787.43},{"text":"the","start":1787.43,"end":1787.51},{"text":"article.","start":1787.51,"end":1787.83}]},{"text":"Thank you.","start":1787.83,"end":1788.23,"topics":[],"words":[{"text":"Thank","start":1787.83,"end":1788.15},{"text":"you.","start":1788.15,"end":1788.23}]}]}],"speaker":{"name":null,"affiliation":"RUS","affiliation_full":"Russian 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at the end, the last item, we have any other form of mutual administrative assistance.","start":1828.39,"end":1832.99,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. 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Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."}],"words":[{"text":"And","start":1886.95,"end":1887.23},{"text":"for","start":1888.59,"end":1888.83},{"text":"this,","start":1888.83,"end":1889.07},{"text":"we","start":1889.07,"end":1889.47},{"text":"strongly","start":1889.95,"end":1890.31},{"text":"support","start":1890.31,"end":1890.63},{"text":"the","start":1890.63,"end":1890.79},{"text":"suggestion","start":1891.15,"end":1891.59},{"text":"made","start":1891.59,"end":1891.79},{"text":"by","start":1891.79,"end":1891.95},{"text":"Zambia","start":1891.95,"end":1892.35},{"text":"on","start":1892.35,"end":1892.43},{"text":"behalf","start":1892.43,"end":1892.63},{"text":"of","start":1892.63,"end":1892.75},{"text":"the","start":1892.75,"end":1892.87},{"text":"African","start":1892.87,"end":1893.23},{"text":"group","start":1893.23,"end":1893.47},{"text":"to","start":1893.95,"end":1894.11},{"text":"have","start":1894.11,"end":1894.35},{"text":"a","start":1894.35,"end":1894.43},{"text":"third","start":1894.43,"end":1894.67},{"text":"paragraph","start":1894.67,"end":1895.23},{"text":"that","start":1895.23,"end":1895.71},{"text":"would","start":1896.91,"end":1897.15},{"text":"solve","start":1897.15,"end":1897.39},{"text":"this","start":1897.39,"end":1897.63},{"text":"issue","start":1897.63,"end":1897.99},{"text":"and","start":1897.99,"end":1898.11},{"text":"clarify","start":1898.11,"end":1898.75},{"text":"what","start":1899.11,"end":1899.43},{"text":"we","start":1899.43,"end":1899.55},{"text":"have","start":1899.55,"end":1899.71},{"text":"in","start":1899.79,"end":1900.11},{"text":"the","start":1900.19,"end":1900.27},{"text":"protocol","start":1900.27,"end":1900.91},{"text":"beyond","start":1900.99,"end":1901.63},{"text":"the","start":1901.87,"end":1902.15},{"text":"defining","start":1902.91,"end":1903.27},{"text":"of","start":1903.27,"end":1903.35},{"text":"the","start":1903.35,"end":1903.43},{"text":"procedures.","start":1903.43,"end":1903.95}]},{"text":"Thank you.","start":1904.19,"end":1904.47,"topics":[],"words":[{"text":"Thank","start":1904.19,"end":1904.39},{"text":"you.","start":1904.39,"end":1904.47}]}]}],"speaker":{"name":null,"affiliation":"MAR","affiliation_full":"Morocco","group":null,"function":"Representative"}},{"statement_number":11,"start":1908.31,"pageUrl":"/en/asset/k1f/k1ffrc9ce0?t=1909","paragraphs":[{"sentences":[{"text":"Thank you.","start":1908.31,"end":1908.83,"topics":[],"words":[{"text":"Thank","start":1908.31,"end":1908.67},{"text":"you.","start":1908.67,"end":1908.83}]},{"text":"Switzerland, please.","start":1908.91,"end":1909.87,"topics":[],"words":[{"text":"Switzerland,","start":1908.91,"end":1909.47},{"text":"please.","start":1909.47,"end":1909.87}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":12,"start":1913.95,"pageUrl":"/en/asset/k1f/k1ffrc9ce0?t=1914","paragraphs":[{"sentences":[{"text":"Many thanks, Mr. Kolehmainen, and dear members of the Secretariat for having redrafted this provision.","start":1913.95,"end":1921.07,"topics":[],"words":[{"text":"Many","start":1913.95,"end":1914.19},{"text":"thanks,","start":1914.19,"end":1914.83},{"text":"Mr.","start":1914.83,"end":1915.07},{"text":"Kolehmainen,","start":1915.07,"end":1915.63},{"text":"and","start":1915.79,"end":1916.19},{"text":"dear","start":1916.91,"end":1917.15},{"text":"members","start":1918.03,"end":1918.39},{"text":"of","start":1918.39,"end":1918.47},{"text":"the","start":1918.47,"end":1918.55},{"text":"Secretariat","start":1918.55,"end":1919.15},{"text":"for","start":1919.15,"end":1919.27},{"text":"having","start":1919.27,"end":1919.71},{"text":"redrafted","start":1919.71,"end":1920.43},{"text":"this","start":1920.43,"end":1920.59},{"text":"provision.","start":1920.59,"end":1921.07}]},{"text":"It goes in the right direction, in our view, in the direction of high level language, but as often when we see new language, I'm afraid we have questions to ask.","start":1921.79,"end":1932.43,"topics":[{"key":"protocol-based-implementation","label":"Protocol-Based Implementation","description":"A major theme was whether detailed rules should be left to future protocols or other instruments rather than written directly into the framework convention. Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."}],"words":[{"text":"It","start":1921.79,"end":1921.91},{"text":"goes","start":1921.95,"end":1922.35},{"text":"in","start":1922.35,"end":1922.75},{"text":"the","start":1922.75,"end":1922.83},{"text":"right","start":1922.83,"end":1923.11},{"text":"direction,","start":1923.11,"end":1923.51},{"text":"in","start":1923.51,"end":1923.63},{"text":"our","start":1923.63,"end":1923.79},{"text":"view,","start":1923.79,"end":1924.19},{"text":"in","start":1924.35,"end":1924.47},{"text":"the","start":1924.47,"end":1924.55},{"text":"direction","start":1924.55,"end":1924.91},{"text":"of","start":1924.91,"end":1925.07},{"text":"high","start":1925.55,"end":1925.79},{"text":"level","start":1925.79,"end":1926.15},{"text":"language,","start":1926.15,"end":1926.59},{"text":"but","start":1927.87,"end":1928.27},{"text":"as","start":1928.43,"end":1928.91},{"text":"often","start":1928.91,"end":1929.27},{"text":"when","start":1929.27,"end":1929.43},{"text":"we","start":1929.43,"end":1929.55},{"text":"see","start":1929.55,"end":1929.71},{"text":"new","start":1929.71,"end":1929.95},{"text":"language,","start":1929.95,"end":1930.31},{"text":"I'm","start":1930.31,"end":1930.51},{"text":"afraid","start":1930.51,"end":1930.83},{"text":"we","start":1930.83,"end":1930.91},{"text":"have","start":1930.91,"end":1931.07},{"text":"questions","start":1931.07,"end":1931.79},{"text":"to","start":1931.79,"end":1932.03},{"text":"ask.","start":1932.07,"end":1932.43}]},{"text":"Our main question concerns the relationship between the obligation to engage in the mentioned forms of mutual administrative assistance according to the Framework Convention and the procedures to be specified on the protocols to the Framework Convention.","start":1933.75,"end":1950.71,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. Speakers differed on how strong that commitment should be and how much detail should appear in the framework convention itself."},{"key":"protocol-based-implementation","label":"Protocol-Based Implementation","description":"A major theme was whether detailed rules should be left to future protocols or other instruments rather than written directly into the framework convention. Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."}],"words":[{"text":"Our","start":1933.75,"end":1933.87},{"text":"main","start":1934.67,"end":1935.31},{"text":"question","start":1935.87,"end":1936.23},{"text":"concerns","start":1936.23,"end":1936.79},{"text":"the","start":1936.79,"end":1936.91},{"text":"relationship","start":1936.91,"end":1937.55},{"text":"between","start":1937.55,"end":1938.23},{"text":"the","start":1938.23,"end":1938.35},{"text":"obligation","start":1938.35,"end":1939.03},{"text":"to","start":1939.03,"end":1939.11},{"text":"engage","start":1939.11,"end":1939.67},{"text":"in","start":1939.67,"end":1939.87},{"text":"the","start":1939.87,"end":1939.95},{"text":"mentioned","start":1939.95,"end":1940.55},{"text":"forms","start":1940.95,"end":1941.39},{"text":"of","start":1941.39,"end":1941.51},{"text":"mutual","start":1941.51,"end":1941.91},{"text":"administrative","start":1941.99,"end":1942.83},{"text":"assistance","start":1942.83,"end":1943.43},{"text":"according","start":1943.83,"end":1944.27},{"text":"to","start":1944.27,"end":1944.39},{"text":"the","start":1944.39,"end":1944.47},{"text":"Framework","start":1944.47,"end":1944.99},{"text":"Convention","start":1944.99,"end":1945.75},{"text":"and","start":1946.31,"end":1946.75},{"text":"the","start":1946.75,"end":1946.87},{"text":"procedures","start":1946.87,"end":1947.51},{"text":"to","start":1947.51,"end":1947.59},{"text":"be","start":1947.59,"end":1947.71},{"text":"specified","start":1947.71,"end":1948.43},{"text":"on","start":1948.43,"end":1948.55},{"text":"the","start":1948.55,"end":1948.71},{"text":"protocols","start":1948.71,"end":1949.51},{"text":"to","start":1949.51,"end":1949.59},{"text":"the","start":1949.59,"end":1949.67},{"text":"Framework","start":1949.67,"end":1950.11},{"text":"Convention.","start":1950.11,"end":1950.71}]},{"text":"The question is therefore, are all of the mentioned forms of mutual administrative assistance mandatory for signatories of the Framework Convention?","start":1951.43,"end":1961.19,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. Speakers differed on how strong that commitment should be and how much detail should appear in the framework convention itself."}],"words":[{"text":"The","start":1951.43,"end":1951.55},{"text":"question","start":1951.55,"end":1952.03},{"text":"is","start":1952.03,"end":1952.15},{"text":"therefore,","start":1952.15,"end":1952.79},{"text":"are","start":1953.27,"end":1953.47},{"text":"all","start":1953.47,"end":1953.83},{"text":"of","start":1953.91,"end":1954.15},{"text":"the","start":1954.15,"end":1954.23},{"text":"mentioned","start":1954.23,"end":1954.87},{"text":"forms","start":1954.95,"end":1955.55},{"text":"of","start":1955.55,"end":1955.67},{"text":"mutual","start":1955.67,"end":1956.23},{"text":"administrative","start":1956.23,"end":1957.03},{"text":"assistance","start":1957.03,"end":1957.75},{"text":"mandatory","start":1958.07,"end":1958.95},{"text":"for","start":1958.95,"end":1959.27},{"text":"signatories","start":1959.27,"end":1959.87},{"text":"of","start":1959.87,"end":1959.99},{"text":"the","start":1959.99,"end":1960.11},{"text":"Framework","start":1960.11,"end":1960.59},{"text":"Convention?","start":1960.59,"end":1961.19}]},{"text":"since no reservations can be made according to Article 25 of the draft framework convention?","start":1961.83,"end":1968.87,"topics":[{"key":"reservations-optionality","label":"Reservations and Optionality","description":"Many delegations raised the need for reservations or other forms of flexibility, especially where constitutional, legal, or policy limits prevent acceptance of all cooperation measures. Others warned that too much flexibility could weaken the convention's core commitments."},{"key":"protocol-based-implementation","label":"Protocol-Based Implementation","description":"A major theme was whether detailed rules should be left to future protocols or other instruments rather than written directly into the framework convention. Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."}],"words":[{"text":"since","start":1961.83,"end":1962.23},{"text":"no","start":1962.31,"end":1962.79},{"text":"reservations","start":1962.87,"end":1963.83},{"text":"can","start":1963.91,"end":1964.15},{"text":"be","start":1964.15,"end":1964.31},{"text":"made","start":1964.31,"end":1964.71},{"text":"according","start":1964.71,"end":1965.27},{"text":"to","start":1965.27,"end":1965.51},{"text":"Article","start":1965.59,"end":1966.07},{"text":"25","start":1966.07,"end":1966.87},{"text":"of","start":1967.15,"end":1967.27},{"text":"the","start":1967.27,"end":1967.35},{"text":"draft","start":1967.35,"end":1967.75},{"text":"framework","start":1967.75,"end":1968.19},{"text":"convention?","start":1968.19,"end":1968.87}]},{"text":"And if yes, do countries then have to sign the respective protocols containing the procedures to be followed for respective type of assistance?","start":1969.67,"end":1979.99,"topics":[{"key":"protocol-based-implementation","label":"Protocol-Based Implementation","description":"A major theme was whether detailed rules should be left to future protocols or other instruments rather than written directly into the framework convention. 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don't think that it's possible for us to capture all those explanations and put them that.","start":2155.03,"end":2159.83,"topics":[],"words":[{"text":"I","start":2155.03,"end":2155.07},{"text":"don't","start":2155.07,"end":2155.35},{"text":"think","start":2155.35,"end":2155.59},{"text":"that","start":2155.59,"end":2155.83},{"text":"it's","start":2155.83,"end":2156.07},{"text":"possible","start":2156.07,"end":2156.39},{"text":"for","start":2156.39,"end":2156.55},{"text":"us","start":2156.55,"end":2156.63},{"text":"to","start":2156.63,"end":2156.79},{"text":"capture","start":2156.79,"end":2157.23},{"text":"all","start":2157.23,"end":2157.67},{"text":"those","start":2157.75,"end":2158.23},{"text":"explanations","start":2158.23,"end":2159.03},{"text":"and","start":2159.07,"end":2159.19},{"text":"put","start":2159.19,"end":2159.35},{"text":"them","start":2159.35,"end":2159.51},{"text":"that.","start":2159.51,"end":2159.83}]},{"text":"That's why we have the written 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language.","start":2182.15,"end":2188.23,"topics":[],"words":[{"text":"Germany","start":2182.15,"end":2182.87},{"text":"also","start":2183.43,"end":2183.67},{"text":"welcomes","start":2183.67,"end":2184.39},{"text":"the","start":2184.63,"end":2184.75},{"text":"shift","start":2184.79,"end":2185.11},{"text":"in","start":2185.11,"end":2185.23},{"text":"the","start":2185.23,"end":2185.35},{"text":"draft","start":2185.35,"end":2185.71},{"text":"towards","start":2185.71,"end":2186.11},{"text":"a","start":2186.11,"end":2186.15},{"text":"higher","start":2186.15,"end":2186.71},{"text":"level","start":2187.35,"end":2187.75},{"text":"language.","start":2187.75,"end":2188.23}]},{"text":"We also welcome the clarification that future protocols or other instruments will specify the detailed procedures.","start":2188.87,"end":2196.63,"topics":[{"key":"protocol-based-implementation","label":"Protocol-Based Implementation","description":"A major theme was whether detailed rules should be left to future 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Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."}],"words":[{"text":"We","start":2188.87,"end":2189.11},{"text":"also","start":2189.11,"end":2189.39},{"text":"welcome","start":2189.39,"end":2189.71},{"text":"the","start":2189.71,"end":2189.79},{"text":"clarification","start":2189.79,"end":2190.63},{"text":"that","start":2190.63,"end":2190.95},{"text":"future","start":2191.71,"end":2191.95},{"text":"protocols","start":2191.95,"end":2192.43},{"text":"or","start":2192.47,"end":2192.63},{"text":"other","start":2192.63,"end":2192.83},{"text":"instruments","start":2192.83,"end":2193.43},{"text":"will","start":2193.43,"end":2193.67},{"text":"specify","start":2193.83,"end":2194.71},{"text":"the","start":2194.71,"end":2194.87},{"text":"detailed","start":2194.87,"end":2195.51},{"text":"procedures.","start":2195.91,"end":2196.63}]},{"text":"At the same time, we share the concerns that were just expressed by our distinguished delegate from Switzerland regarding the interplay between this commitment and the respective protocol and whether paragraph one of the current draft undermines the optionality of future protocols.","start":2197.59,"end":2217.35,"topics":[{"key":"protocol-based-implementation","label":"Protocol-Based Implementation","description":"A major theme was whether detailed rules should be left to future protocols or other instruments rather than written directly into the framework convention. 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Others warned that too much flexibility could weaken the convention's core commitments."}],"words":[{"text":"At","start":2197.59,"end":2197.67},{"text":"the","start":2197.67,"end":2197.75},{"text":"same","start":2197.75,"end":2197.99},{"text":"time,","start":2197.99,"end":2198.31},{"text":"we","start":2198.95,"end":2199.19},{"text":"share","start":2199.19,"end":2199.43},{"text":"the","start":2199.43,"end":2199.55},{"text":"concerns","start":2199.55,"end":2200.15},{"text":"that","start":2200.15,"end":2200.31},{"text":"were","start":2200.31,"end":2200.43},{"text":"just","start":2200.43,"end":2200.71},{"text":"expressed","start":2200.71,"end":2201.19},{"text":"by","start":2201.19,"end":2201.31},{"text":"our","start":2201.51,"end":2201.75},{"text":"distinguished","start":2202.07,"end":2202.83},{"text":"delegate","start":2202.83,"end":2203.19},{"text":"from","start":2203.19,"end":2203.39},{"text":"Switzerland","start":2203.39,"end":2203.91},{"text":"regarding","start":2203.91,"end":2204.31},{"text":"the","start":2204.31,"end":2204.39},{"text":"interplay","start":2204.39,"end":2204.87},{"text":"between","start":2204.87,"end":2205.35},{"text":"this","start":2207.35,"end":2207.51},{"text":"commitment","start":2207.51,"end":2208.03},{"text":"and","start":2208.03,"end":2208.19},{"text":"the","start":2208.19,"end":2208.27},{"text":"respective","start":2208.27,"end":2208.87},{"text":"protocol","start":2209.55,"end":2210.23},{"text":"and","start":2210.91,"end":2211.07},{"text":"whether","start":2211.07,"end":2211.35},{"text":"paragraph","start":2211.35,"end":2211.91},{"text":"one","start":2211.91,"end":2212.15},{"text":"of","start":2212.19,"end":2212.31},{"text":"the","start":2212.31,"end":2212.47},{"text":"current","start":2212.47,"end":2212.83},{"text":"draft","start":2212.83,"end":2213.27},{"text":"undermines","start":2213.27,"end":2213.95},{"text":"the","start":2213.95,"end":2214.03},{"text":"optionality","start":2214.31,"end":2215.19},{"text":"of","start":2215.23,"end":2215.51},{"text":"future","start":2216.31,"end":2216.63},{"text":"protocols.","start":2216.63,"end":2217.35}]},{"text":"In our view the provision should more explicitly recognize that existing multilateral instruments already provide comprehensive frameworks for administrative assistance.","start":2219.23,"end":2229.95,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. Some delegations wanted the convention to complement and build on those tools, while others stressed that existing arrangements are incomplete and not fully inclusive."}],"words":[{"text":"In","start":2219.23,"end":2219.47},{"text":"our","start":2219.47,"end":2219.55},{"text":"view","start":2219.55,"end":2219.71},{"text":"the","start":2219.71,"end":2219.79},{"text":"provision","start":2219.79,"end":2220.75},{"text":"should","start":2221.15,"end":2221.39},{"text":"more","start":2221.55,"end":2221.87},{"text":"explicitly","start":2221.87,"end":2222.83},{"text":"recognize","start":2222.83,"end":2223.71},{"text":"that","start":2223.79,"end":2224.11},{"text":"existing","start":2224.11,"end":2224.75},{"text":"multilateral","start":2224.75,"end":2225.55},{"text":"instruments","start":2225.55,"end":2226.11},{"text":"already","start":2226.11,"end":2226.43},{"text":"provide","start":2226.43,"end":2227.15},{"text":"comprehensive","start":2227.15,"end":2227.83},{"text":"frameworks","start":2227.83,"end":2228.35},{"text":"for","start":2228.35,"end":2228.51},{"text":"administrative","start":2228.51,"end":2229.23},{"text":"assistance.","start":2229.23,"end":2229.95}]},{"text":"The convention should build upon existing mechanisms rather than establishing parallel legal obligations, which is why it is important for us that the reference to other instruments is kept.","start":2230.67,"end":2243.23,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. Some delegations wanted the convention to complement and build on those tools, while others stressed that existing arrangements are incomplete and not fully inclusive."}],"words":[{"text":"The","start":2230.67,"end":2230.79},{"text":"convention","start":2230.79,"end":2231.27},{"text":"should","start":2231.27,"end":2231.51},{"text":"build","start":2231.55,"end":2231.87},{"text":"upon","start":2231.87,"end":2232.35},{"text":"existing","start":2232.51,"end":2232.99},{"text":"mechanisms","start":2232.99,"end":2233.63},{"text":"rather","start":2233.63,"end":2233.95},{"text":"than","start":2233.95,"end":2234.11},{"text":"establishing","start":2234.15,"end":2234.83},{"text":"parallel","start":2234.83,"end":2235.55},{"text":"legal","start":2235.63,"end":2235.99},{"text":"obligations,","start":2235.99,"end":2236.83},{"text":"which","start":2237.59,"end":2237.87},{"text":"is","start":2237.87,"end":2238.03},{"text":"why","start":2238.03,"end":2238.51},{"text":"it","start":2238.51,"end":2238.63},{"text":"is","start":2238.63,"end":2238.79},{"text":"important","start":2238.79,"end":2239.47},{"text":"for","start":2239.47,"end":2239.71},{"text":"us","start":2239.79,"end":2240.03},{"text":"that","start":2240.03,"end":2240.23},{"text":"the","start":2240.23,"end":2240.31},{"text":"reference","start":2240.31,"end":2241.07},{"text":"to","start":2241.23,"end":2241.43},{"text":"other","start":2241.47,"end":2241.79},{"text":"instruments","start":2241.79,"end":2242.67},{"text":"is","start":2242.67,"end":2242.83},{"text":"kept.","start":2242.83,"end":2243.23}]},{"text":"In our opinion, this reference should be understood to include reservations and limitations already provided for in notifications to such existing instruments for administrative assistance.","start":2244.23,"end":2255.51,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. 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Others warned that too much flexibility could weaken the convention's core commitments."}],"words":[{"text":"In","start":2244.23,"end":2244.31},{"text":"our","start":2244.39,"end":2244.51},{"text":"opinion,","start":2244.51,"end":2244.87},{"text":"this","start":2244.87,"end":2245.11},{"text":"reference","start":2245.11,"end":2245.55},{"text":"should","start":2245.55,"end":2245.71},{"text":"be","start":2245.71,"end":2245.83},{"text":"understood","start":2245.83,"end":2246.35},{"text":"to","start":2246.35,"end":2246.47},{"text":"include","start":2246.47,"end":2246.95},{"text":"reservations","start":2246.95,"end":2247.83},{"text":"and","start":2248.07,"end":2248.31},{"text":"limitations","start":2248.31,"end":2249.27},{"text":"already","start":2249.55,"end":2249.99},{"text":"provided","start":2249.99,"end":2250.55},{"text":"for","start":2250.55,"end":2250.95},{"text":"in","start":2250.95,"end":2251.27},{"text":"notifications","start":2251.35,"end":2252.31},{"text":"to","start":2252.31,"end":2252.43},{"text":"such","start":2252.43,"end":2252.87},{"text":"existing","start":2252.87,"end":2253.39},{"text":"instruments","start":2253.39,"end":2253.95},{"text":"for","start":2253.95,"end":2254.07},{"text":"administrative","start":2254.07,"end":2254.75},{"text":"assistance.","start":2254.75,"end":2255.51}]},{"text":"This approach, we believe, would also address the concerns raised by other delegations regarding the fact that not all member states have implemented or are applying all of the measures that are being listed in the article to the same degree.","start":2256.07,"end":2270.47,"topics":[{"key":"reservations-optionality","label":"Reservations and Optionality","description":"Many delegations raised the need for reservations or other forms of flexibility, especially where constitutional, legal, or policy limits prevent acceptance of all cooperation measures. Others warned that too much flexibility could weaken the convention's core commitments."}],"words":[{"text":"This","start":2256.07,"end":2256.31},{"text":"approach,","start":2256.31,"end":2256.87},{"text":"we","start":2257.35,"end":2257.55},{"text":"believe,","start":2257.55,"end":2257.87},{"text":"would","start":2257.87,"end":2258.03},{"text":"also","start":2258.03,"end":2258.31},{"text":"address","start":2258.31,"end":2258.71},{"text":"the","start":2258.71,"end":2258.83},{"text":"concerns","start":2259.43,"end":2260.07},{"text":"raised","start":2260.07,"end":2260.43},{"text":"by","start":2260.43,"end":2260.55},{"text":"other","start":2260.55,"end":2260.79},{"text":"delegations","start":2260.79,"end":2261.67},{"text":"regarding","start":2261.67,"end":2262.15},{"text":"the","start":2262.15,"end":2262.23},{"text":"fact","start":2262.23,"end":2262.51},{"text":"that","start":2262.51,"end":2262.67},{"text":"not","start":2262.67,"end":2262.95},{"text":"all","start":2262.95,"end":2263.19},{"text":"member","start":2263.19,"end":2263.51},{"text":"states","start":2263.51,"end":2263.83},{"text":"have","start":2263.83,"end":2263.99},{"text":"implemented","start":2263.99,"end":2264.71},{"text":"or","start":2264.71,"end":2264.83},{"text":"are","start":2264.83,"end":2264.95},{"text":"applying","start":2264.95,"end":2265.59},{"text":"all","start":2265.59,"end":2265.99},{"text":"of","start":2266.31,"end":2266.47},{"text":"the","start":2266.47,"end":2266.55},{"text":"measures","start":2266.55,"end":2267.19},{"text":"that","start":2268.07,"end":2268.23},{"text":"are","start":2268.23,"end":2268.31},{"text":"being","start":2268.31,"end":2268.55},{"text":"listed","start":2268.55,"end":2268.87},{"text":"in","start":2268.87,"end":2268.99},{"text":"the","start":2268.99,"end":2269.07},{"text":"article","start":2269.11,"end":2269.51},{"text":"to","start":2269.51,"end":2269.67},{"text":"the","start":2269.67,"end":2269.75},{"text":"same","start":2269.75,"end":2269.99},{"text":"degree.","start":2269.99,"end":2270.47}]},{"text":"Thank you, Mr. Goleet.","start":2270.87,"end":2272.15,"topics":[],"words":[{"text":"Thank","start":2270.87,"end":2271.07},{"text":"you,","start":2271.07,"end":2271.19},{"text":"Mr.","start":2271.19,"end":2271.55},{"text":"Goleet.","start":2271.55,"end":2272.15}]}]}],"speaker":{"name":null,"affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Representative"}},{"statement_number":15,"start":2275.39,"pageUrl":"/en/asset/k1f/k1ffrc9ce0?t=2276","paragraphs":[{"sentences":[{"text":"Thank you.","start":2275.39,"end":2275.79,"topics":[],"words":[{"text":"Thank","start":2275.39,"end":2275.63},{"text":"you.","start":2275.63,"end":2275.79}]},{"text":"China, please.","start":2275.79,"end":2276.39,"topics":[],"words":[{"text":"China,","start":2275.79,"end":2276.15},{"text":"please.","start":2276.15,"end":2276.39}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":16,"start":2280.99,"pageUrl":"/en/asset/k1f/k1ffrc9ce0?t=2281","paragraphs":[{"sentences":[{"text":"Thank you, Colleague, for giving this floor.","start":2280.99,"end":2283.07,"topics":[],"words":[{"text":"Thank","start":2280.99,"end":2281.23},{"text":"you,","start":2281.23,"end":2281.31},{"text":"Colleague,","start":2281.31,"end":2281.71},{"text":"for","start":2281.71,"end":2282.19},{"text":"giving","start":2282.19,"end":2282.47},{"text":"this","start":2282.47,"end":2282.67},{"text":"floor.","start":2282.67,"end":2283.07}]},{"text":"We recognize the necessity and importance of mutual administrative assistance while taking into account the practical.","start":2283.31,"end":2291.23,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. 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Speakers also referred to standards such as foreseeable relevance and the need to prevent overly broad requests or misuse of information."}],"words":[{"text":"We","start":2494.83,"end":2494.95},{"text":"cannot,","start":2494.95,"end":2495.39},{"text":"if","start":2495.39,"end":2495.71},{"text":"we","start":2495.71,"end":2495.95},{"text":"give","start":2496.83,"end":2497.15},{"text":"another","start":2497.87,"end":2498.27},{"text":"country","start":2498.27,"end":2498.91},{"text":"the","start":2500.75,"end":2500.95},{"text":"information,","start":2501.75,"end":2502.51},{"text":"they","start":2502.51,"end":2502.67},{"text":"have","start":2502.67,"end":2502.91},{"text":"to","start":2502.91,"end":2503.03},{"text":"save","start":2503.03,"end":2503.39},{"text":"it.","start":2503.39,"end":2503.55}]},{"text":"Let's say there should be agreed criterions how to save this information because if there will not be a criterion for that, or criterions, then I don't see how in every exchange we should add an explanation how to do it, how to exchange, how to save it.","start":2505.87,"end":2532.75,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality and Data Safeguards","description":"Several statements emphasized taxpayer secrecy, data protection, confidentiality, and the need for clear safeguards when information is exchanged. 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Some supported a dedicated provision because many other commitments depend on information sharing, while others said the current draft is too operational for a framework convention."}],"words":[{"text":"Let's","start":2505.87,"end":2506.15},{"text":"say","start":2506.15,"end":2506.27},{"text":"there","start":2506.67,"end":2506.83},{"text":"should","start":2506.83,"end":2507.23},{"text":"be","start":2507.23,"end":2507.63},{"text":"agreed","start":2508.35,"end":2508.95},{"text":"criterions","start":2509.71,"end":2510.51},{"text":"how","start":2510.51,"end":2510.75},{"text":"to","start":2510.75,"end":2510.87},{"text":"save","start":2510.87,"end":2511.23},{"text":"this","start":2511.47,"end":2511.95},{"text":"information","start":2514.19,"end":2514.99},{"text":"because","start":2514.99,"end":2515.47},{"text":"if","start":2516.03,"end":2516.19},{"text":"there","start":2516.19,"end":2516.35},{"text":"will","start":2516.35,"end":2516.59},{"text":"not","start":2516.59,"end":2516.87},{"text":"be","start":2516.87,"end":2517.31},{"text":"a","start":2517.39,"end":2517.43},{"text":"criterion","start":2517.43,"end":2518.19},{"text":"for","start":2518.27,"end":2518.51},{"text":"that,","start":2518.51,"end":2518.99},{"text":"or","start":2519.15,"end":2519.23},{"text":"criterions,","start":2519.23,"end":2519.95},{"text":"then","start":2520.27,"end":2520.75},{"text":"I","start":2521.67,"end":2521.68},{"text":"don't","start":2521.67,"end":2522.31},{"text":"see","start":2522.31,"end":2522.39},{"text":"how","start":2522.39,"end":2522.87},{"text":"in","start":2522.87,"end":2523.19},{"text":"every","start":2523.19,"end":2523.99},{"text":"exchange","start":2524.99,"end":2525.75},{"text":"we","start":2526.23,"end":2526.43},{"text":"should","start":2526.43,"end":2526.79},{"text":"add","start":2527.51,"end":2527.91},{"text":"an","start":2528.59,"end":2528.67},{"text":"explanation","start":2528.67,"end":2529.83},{"text":"how","start":2529.83,"end":2530.15},{"text":"to","start":2530.15,"end":2530.35},{"text":"do","start":2530.39,"end":2530.63},{"text":"it,","start":2530.63,"end":2530.87},{"text":"how","start":2530.87,"end":2531.19},{"text":"to","start":2531.19,"end":2531.39},{"text":"exchange,","start":2531.39,"end":2531.91},{"text":"how","start":2531.91,"end":2532.07},{"text":"to","start":2532.07,"end":2532.15},{"text":"save","start":2532.23,"end":2532.55},{"text":"it.","start":2532.55,"end":2532.75}]},{"text":"I think it should be said, it should be agreed upon a set of criterions that will make it able to exchange information much much faster and without so much administrative cost to it.","start":2532.87,"end":2553.39,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates debated the role of a standalone article on exchange of information, including whether Article 11 should remain and what purpose it should serve. 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Delegations asked for clearer wording on what counts as a barrier and whether safeguards should be distinguished from unnecessary obstacles."}],"words":[{"text":"I","start":2532.87,"end":2532.95},{"text":"think","start":2532.95,"end":2533.19},{"text":"it","start":2533.51,"end":2533.71},{"text":"should","start":2533.71,"end":2533.99},{"text":"be","start":2533.99,"end":2534.39},{"text":"said,","start":2534.39,"end":2534.87},{"text":"it","start":2535.03,"end":2535.15},{"text":"should","start":2535.15,"end":2535.31},{"text":"be","start":2535.31,"end":2535.43},{"text":"agreed","start":2535.43,"end":2535.83},{"text":"upon","start":2535.83,"end":2536.23},{"text":"a","start":2536.79,"end":2536.83},{"text":"set","start":2536.83,"end":2537.11},{"text":"of","start":2537.11,"end":2537.19},{"text":"criterions","start":2537.19,"end":2537.91},{"text":"that","start":2537.91,"end":2538.23},{"text":"will","start":2538.71,"end":2539.03},{"text":"make","start":2539.43,"end":2539.75},{"text":"it","start":2539.75,"end":2539.83},{"text":"able","start":2539.95,"end":2540.71},{"text":"to","start":2542.15,"end":2542.27},{"text":"exchange","start":2542.67,"end":2543.07},{"text":"information","start":2543.07,"end":2543.59},{"text":"much","start":2543.59,"end":2544.07},{"text":"much","start":2545.95,"end":2546.11},{"text":"faster","start":2546.11,"end":2546.67},{"text":"and","start":2546.67,"end":2546.83},{"text":"without","start":2546.83,"end":2547.39},{"text":"so","start":2547.39,"end":2547.63},{"text":"much","start":2547.63,"end":2548.03},{"text":"administrative","start":2549.15,"end":2550.19},{"text":"cost","start":2552.43,"end":2552.95},{"text":"to","start":2552.95,"end":2553.03},{"text":"it.","start":2553.15,"end":2553.39}]},{"text":"Thank you.","start":2554.11,"end":2554.43,"topics":[],"words":[{"text":"Thank","start":2554.11,"end":2554.35},{"text":"you.","start":2554.35,"end":2554.43}]}]}],"speaker":{"name":null,"affiliation":"ISR","affiliation_full":"Israel","group":null,"function":"Representative"}},{"statement_number":19,"start":2558.27,"pageUrl":"/en/asset/k1f/k1ffrc9ce0?t=2559","paragraphs":[{"sentences":[{"text":"Thank you.","start":2558.27,"end":2558.91,"topics":[],"words":[{"text":"Thank","start":2558.27,"end":2558.67},{"text":"you.","start":2558.67,"end":2558.91}]},{"text":"Saudi Arabia, please.","start":2559.55,"end":2560.39,"topics":[],"words":[{"text":"Saudi","start":2559.55,"end":2559.91},{"text":"Arabia,","start":2559.91,"end":2560.19},{"text":"please.","start":2560.19,"end":2560.39}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":20,"start":2562.35,"pageUrl":"/en/asset/k1f/k1ffrc9ce0?t=2563","paragraphs":[{"sentences":[{"text":"Thank you, Mr. Khalid.","start":2562.35,"end":2564.03,"topics":[],"words":[{"text":"Thank","start":2562.35,"end":2562.67},{"text":"you,","start":2562.67,"end":2562.75},{"text":"Mr.","start":2562.75,"end":2563.31},{"text":"Khalid.","start":2563.31,"end":2564.03}]},{"text":"I think this question was raised before, but when we talk about the list, we're not clear how the draft proposes to handle the specific forms.","start":2565.31,"end":2575.39,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. 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share the comments that have been made by the UK and German colleagues and also by others about the need to take into account existing instruments.","start":2791.59,"end":2800.47,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. 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The UAE highlights the extensive cooperation already taking place in this area and stresses the importance of avoiding duplication, which could create unnecessary legislative and administrative burdens.","start":2949.67,"end":2964.11,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. Some delegations wanted the convention to complement and build on those tools, while others stressed that existing arrangements are incomplete and not fully inclusive."},{"key":"administrative-barriers","label":"Administrative Barriers","description":"A recurring topic was whether states should merely identify barriers to effective cooperation or also be required to eliminate them. Delegations asked for clearer wording on what counts as a barrier and whether safeguards should be distinguished from unnecessary obstacles."}],"words":[{"text":"Thank","start":2949.67,"end":2949.99},{"text":"you,","start":2949.99,"end":2950.07},{"text":"Khalid.","start":2950.07,"end":2950.55},{"text":"The","start":2951.51,"end":2951.55},{"text":"UAE","start":2951.55,"end":2951.95},{"text":"highlights","start":2951.95,"end":2952.51},{"text":"the","start":2952.51,"end":2952.59},{"text":"extensive","start":2952.59,"end":2953.23},{"text":"cooperation","start":2953.23,"end":2954.03},{"text":"already","start":2954.03,"end":2954.43},{"text":"taking","start":2954.43,"end":2954.75},{"text":"place","start":2954.75,"end":2955.11},{"text":"in","start":2955.11,"end":2955.23},{"text":"this","start":2955.23,"end":2955.47},{"text":"area","start":2955.47,"end":2955.95},{"text":"and","start":2956.19,"end":2956.51},{"text":"stresses","start":2956.51,"end":2957.07},{"text":"the","start":2957.07,"end":2957.15},{"text":"importance","start":2957.15,"end":2957.87},{"text":"of","start":2957.87,"end":2958.11},{"text":"avoiding","start":2958.11,"end":2958.67},{"text":"duplication,","start":2958.99,"end":2959.95},{"text":"which","start":2960.19,"end":2960.43},{"text":"could","start":2960.43,"end":2960.67},{"text":"create","start":2960.67,"end":2961.07},{"text":"unnecessary","start":2961.07,"end":2961.71},{"text":"legislative","start":2961.71,"end":2962.35},{"text":"and","start":2962.35,"end":2962.67},{"text":"administrative","start":2962.67,"end":2963.47},{"text":"burdens.","start":2963.47,"end":2964.11}]},{"text":"Like other delegates mentioned, we believe that further clarity on how this article would interact with existing agreements and tools would be helpful.","start":2964.83,"end":2973.23,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. Some delegations wanted the convention to complement and build on those tools, while others stressed that existing arrangements are incomplete and not fully inclusive."}],"words":[{"text":"Like","start":2964.83,"end":2965.07},{"text":"other","start":2965.07,"end":2965.31},{"text":"delegates","start":2965.31,"end":2965.79},{"text":"mentioned,","start":2965.79,"end":2966.35},{"text":"we","start":2966.35,"end":2966.51},{"text":"believe","start":2966.51,"end":2966.91},{"text":"that","start":2966.91,"end":2967.39},{"text":"further","start":2967.39,"end":2967.95},{"text":"clarity","start":2967.95,"end":2968.51},{"text":"on","start":2968.51,"end":2968.67},{"text":"how","start":2968.67,"end":2968.83},{"text":"this","start":2968.83,"end":2969.07},{"text":"article","start":2969.07,"end":2969.63},{"text":"would","start":2969.63,"end":2969.79},{"text":"interact","start":2969.79,"end":2970.43},{"text":"with","start":2970.43,"end":2970.75},{"text":"existing","start":2970.75,"end":2971.31},{"text":"agreements","start":2971.31,"end":2971.95},{"text":"and","start":2971.95,"end":2972.15},{"text":"tools","start":2972.15,"end":2972.43},{"text":"would","start":2972.43,"end":2972.59},{"text":"be","start":2972.59,"end":2972.75},{"text":"helpful.","start":2972.75,"end":2973.23}]},{"text":"Given that many member states have lodged reservations on assistance and collection of taxes under existing instruments and considering constitutional and resource constraints, assistance and collection of taxes could either be excluded or made optional with the possibility of reservations.","start":2974.87,"end":2992.95,"topics":[{"key":"reservations-optionality","label":"Reservations and Optionality","description":"Many delegations raised the need for reservations or other forms of flexibility, especially where constitutional, legal, or policy limits prevent acceptance of all cooperation measures. Others warned that too much flexibility could weaken the convention's core commitments."},{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. Some delegations wanted the convention to complement and build on those tools, while others stressed that existing arrangements are incomplete and not fully inclusive."}],"words":[{"text":"Given","start":2974.87,"end":2975.11},{"text":"that","start":2975.11,"end":2975.27},{"text":"many","start":2975.27,"end":2975.67},{"text":"member","start":2975.67,"end":2976.07},{"text":"states","start":2976.07,"end":2976.55},{"text":"have","start":2976.55,"end":2976.71},{"text":"lodged","start":2976.71,"end":2977.11},{"text":"reservations","start":2977.11,"end":2977.99},{"text":"on","start":2977.99,"end":2978.39},{"text":"assistance","start":2978.39,"end":2979.07},{"text":"and","start":2979.07,"end":2979.19},{"text":"collection","start":2979.19,"end":2979.59},{"text":"of","start":2979.59,"end":2979.75},{"text":"taxes","start":2979.75,"end":2980.39},{"text":"under","start":2980.79,"end":2981.07},{"text":"existing","start":2981.07,"end":2981.63},{"text":"instruments","start":2981.67,"end":2982.47},{"text":"and","start":2982.47,"end":2982.67},{"text":"considering","start":2982.67,"end":2983.27},{"text":"constitutional","start":2983.27,"end":2984.31},{"text":"and","start":2984.31,"end":2984.55},{"text":"resource","start":2984.55,"end":2984.95},{"text":"constraints,","start":2984.95,"end":2985.83},{"text":"assistance","start":2986.87,"end":2987.35},{"text":"and","start":2987.35,"end":2987.47},{"text":"collection","start":2987.47,"end":2987.91},{"text":"of","start":2987.91,"end":2988.07},{"text":"taxes","start":2988.07,"end":2988.47},{"text":"could","start":2988.47,"end":2988.71},{"text":"either","start":2988.71,"end":2989.07},{"text":"be","start":2989.07,"end":2989.19},{"text":"excluded","start":2989.19,"end":2989.99},{"text":"or","start":2990.07,"end":2990.31},{"text":"made","start":2990.31,"end":2990.55},{"text":"optional","start":2990.55,"end":2991.11},{"text":"with","start":2991.11,"end":2991.23},{"text":"the","start":2991.23,"end":2991.31},{"text":"possibility","start":2991.31,"end":2991.99},{"text":"of","start":2991.99,"end":2992.07},{"text":"reservations.","start":2992.07,"end":2992.95}]},{"text":"The examples given in A to F should be moved to a protocol as they are too prescriptive and could be incompatible with constitutional limits.","start":2993.99,"end":3003.83,"topics":[{"key":"protocol-based-implementation","label":"Protocol-Based Implementation","description":"A major theme was whether detailed rules should be left to future protocols or other instruments rather than written directly into the framework convention. Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."},{"key":"reservations-optionality","label":"Reservations and Optionality","description":"Many delegations raised the need for reservations or other forms of flexibility, especially where constitutional, legal, or policy limits prevent acceptance of all cooperation measures. Others warned that too much flexibility could weaken the convention's core commitments."}],"words":[{"text":"The","start":2993.99,"end":2994.11},{"text":"examples","start":2994.11,"end":2994.71},{"text":"given","start":2994.71,"end":2995.27},{"text":"in","start":2995.27,"end":2995.59},{"text":"A","start":2995.59,"end":2995.63},{"text":"to","start":2995.63,"end":2995.83},{"text":"F","start":2995.83,"end":2996.31},{"text":"should","start":2996.63,"end":2996.95},{"text":"be","start":2996.95,"end":2997.19},{"text":"moved","start":2997.19,"end":2997.47},{"text":"to","start":2997.47,"end":2997.55},{"text":"a","start":2997.55,"end":2997.59},{"text":"protocol","start":2997.59,"end":2998.31},{"text":"as","start":2998.31,"end":2998.47},{"text":"they","start":2998.47,"end":2998.63},{"text":"are","start":2998.63,"end":2998.79},{"text":"too","start":2998.79,"end":2999.03},{"text":"prescriptive","start":2999.03,"end":2999.91},{"text":"and","start":2999.91,"end":3000.39},{"text":"could","start":3000.63,"end":3000.87},{"text":"be","start":3000.87,"end":3001.03},{"text":"incompatible","start":3001.03,"end":3001.91},{"text":"with","start":3001.91,"end":3002.23},{"text":"constitutional","start":3002.39,"end":3003.23},{"text":"limits.","start":3003.23,"end":3003.83}]},{"text":"We note that Article 21 of the draft convention encourages the progressive alignment of existing international agreements with this convention and its future protocols.","start":3004.59,"end":3015.87,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. 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Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."}],"words":[{"text":"We","start":3004.59,"end":3004.83},{"text":"note","start":3004.83,"end":3005.03},{"text":"that","start":3005.03,"end":3005.31},{"text":"Article","start":3005.31,"end":3005.79},{"text":"21","start":3005.79,"end":3006.59},{"text":"of","start":3007.23,"end":3007.39},{"text":"the","start":3007.39,"end":3007.51},{"text":"draft","start":3007.51,"end":3007.79},{"text":"convention","start":3007.79,"end":3008.51},{"text":"encourages","start":3008.51,"end":3009.07},{"text":"the","start":3009.07,"end":3009.23},{"text":"progressive","start":3009.23,"end":3010.03},{"text":"alignment","start":3010.03,"end":3010.59},{"text":"of","start":3010.59,"end":3010.91},{"text":"existing","start":3010.91,"end":3011.39},{"text":"international","start":3011.39,"end":3012.15},{"text":"agreements","start":3012.15,"end":3012.75},{"text":"with","start":3012.75,"end":3012.95},{"text":"this","start":3012.95,"end":3013.15},{"text":"convention","start":3013.15,"end":3013.87},{"text":"and","start":3014.19,"end":3014.43},{"text":"its","start":3014.43,"end":3014.67},{"text":"future","start":3014.67,"end":3015.07},{"text":"protocols.","start":3015.07,"end":3015.87}]},{"text":"When read together with Article 10, there is a risk that states could be understood as being expected to revisit existing treaty arrangements in order to expand forms of administrative assistance beyond those previously agreed.","start":3016.23,"end":3030.03,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. 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Speakers differed on how strong that commitment should be and how much detail should appear in the framework convention itself."}],"words":[{"text":"When","start":3016.23,"end":3016.43},{"text":"read","start":3016.43,"end":3016.63},{"text":"together","start":3016.63,"end":3017.07},{"text":"with","start":3017.07,"end":3017.19},{"text":"Article","start":3017.19,"end":3017.63},{"text":"10,","start":3017.63,"end":3018.03},{"text":"there","start":3018.43,"end":3018.71},{"text":"is","start":3018.71,"end":3018.83},{"text":"a","start":3018.83,"end":3018.87},{"text":"risk","start":3018.87,"end":3019.15},{"text":"that","start":3019.15,"end":3019.39},{"text":"states","start":3019.39,"end":3019.95},{"text":"could","start":3019.95,"end":3020.19},{"text":"be","start":3020.19,"end":3020.35},{"text":"understood","start":3020.35,"end":3021.39},{"text":"as","start":3021.55,"end":3021.87},{"text":"being","start":3021.87,"end":3022.27},{"text":"expected","start":3022.39,"end":3022.99},{"text":"to","start":3022.99,"end":3023.11},{"text":"revisit","start":3023.11,"end":3023.71},{"text":"existing","start":3023.71,"end":3024.27},{"text":"treaty","start":3024.27,"end":3024.67},{"text":"arrangements","start":3024.67,"end":3025.31},{"text":"in","start":3025.31,"end":3025.43},{"text":"order","start":3025.43,"end":3025.71},{"text":"to","start":3025.71,"end":3025.95},{"text":"expand","start":3025.95,"end":3026.51},{"text":"forms","start":3026.51,"end":3026.91},{"text":"of","start":3026.91,"end":3027.07},{"text":"administrative","start":3027.07,"end":3027.71},{"text":"assistance","start":3027.71,"end":3028.27},{"text":"beyond","start":3028.27,"end":3028.71},{"text":"those","start":3028.71,"end":3028.91},{"text":"previously","start":3028.91,"end":3029.51},{"text":"agreed.","start":3029.51,"end":3030.03}]},{"text":"The UAE would therefore favor language making clear that cooperation under Article 10 is implemented in accordance with applicable international agreements, domestic law, and mutual agreement of the states concerned.","start":3031.15,"end":3045.07,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. 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Some supported a dedicated provision because many other commitments depend on information sharing, while others said the current draft is too operational for a framework convention."},{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. 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Delegations asked for clearer wording on what counts as a barrier and whether safeguards should be distinguished from unnecessary obstacles."}],"words":[{"text":"So","start":3242.15,"end":3242.35},{"text":"that's","start":3242.35,"end":3242.63},{"text":"one","start":3242.63,"end":3242.99},{"text":"of","start":3242.99,"end":3243.15},{"text":"the","start":3243.15,"end":3243.27},{"text":"limits","start":3243.27,"end":3243.95},{"text":"presented","start":3244.35,"end":3245.07},{"text":"by","start":3245.07,"end":3245.31},{"text":"the","start":3245.31,"end":3245.43},{"text":"fact","start":3245.43,"end":3246.03},{"text":"that","start":3246.03,"end":3246.43},{"text":"this","start":3246.43,"end":3246.75},{"text":"presented","start":3249.75,"end":3250.19},{"text":"and","start":3250.19,"end":3250.31},{"text":"that's","start":3250.31,"end":3250.59},{"text":"what","start":3250.59,"end":3250.75},{"text":"this","start":3250.75,"end":3250.95},{"text":"convention","start":3250.95,"end":3251.43},{"text":"could","start":3251.43,"end":3251.67},{"text":"seek","start":3251.67,"end":3252.07},{"text":"to","start":3252.07,"end":3252.19},{"text":"remedy.","start":3252.19,"end":3252.87}]},{"text":"So we're not trying to reinvent the wheel.","start":3252.87,"end":3255.27,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. Some delegations wanted the convention to complement and build on those tools, while others stressed that existing arrangements are incomplete and not fully inclusive."}],"words":[{"text":"So","start":3252.87,"end":3253.03},{"text":"we're","start":3253.03,"end":3253.19},{"text":"not","start":3253.19,"end":3253.55},{"text":"trying","start":3253.55,"end":3253.91},{"text":"to","start":3253.91,"end":3254.07},{"text":"reinvent","start":3254.07,"end":3254.67},{"text":"the","start":3254.67,"end":3254.75},{"text":"wheel.","start":3254.75,"end":3255.27}]},{"text":"There are good components that should be built upon, but there are vacuums, shortcomings, and we need to flesh these out.","start":3255.27,"end":3264.07,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. 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So what we need is a high level commitment and given that there is should be this high level commitment, the implementation should be obligatory because this is a fundamental component of the convention.","start":3286.95,"end":3302.63,"topics":[{"key":"protocol-based-implementation","label":"Protocol-Based Implementation","description":"A major theme was whether detailed rules should be left to future protocols or other instruments rather than written directly into the framework convention. Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."},{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. 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Others warned that too much flexibility could weaken the convention's core commitments."}],"words":[{"text":"Going","start":4425.85,"end":4426.17},{"text":"forward,","start":4426.17,"end":4426.73},{"text":"we","start":4426.81,"end":4426.97},{"text":"should","start":4426.97,"end":4427.13},{"text":"make","start":4427.13,"end":4427.29},{"text":"sure","start":4427.29,"end":4427.61},{"text":"to","start":4427.61,"end":4427.77},{"text":"preserve","start":4427.85,"end":4428.25},{"text":"the","start":4428.25,"end":4428.37},{"text":"optionality","start":4428.37,"end":4429.13},{"text":"of","start":4429.13,"end":4429.45},{"text":"protocols","start":4429.69,"end":4430.41},{"text":"and","start":4430.41,"end":4430.53},{"text":"respect","start":4430.53,"end":4430.93},{"text":"the","start":4430.93,"end":4431.01},{"text":"limitations","start":4431.01,"end":4431.85},{"text":"that","start":4432.53,"end":4432.65},{"text":"jurisdiction","start":4432.65,"end":4433.13},{"text":"have","start":4433.13,"end":4433.25},{"text":"indicated","start":4433.25,"end":4433.85},{"text":"that","start":4433.85,"end":4434.01},{"text":"they","start":4434.01,"end":4434.13},{"text":"have","start":4434.13,"end":4434.49},{"text":"with","start":4434.49,"end":4434.65},{"text":"respect","start":4434.65,"end":4435.21},{"text":"to","start":4435.21,"end":4435.41},{"text":"some","start":4435.81,"end":4436.13},{"text":"forms","start":4436.13,"end":4436.41},{"text":"of","start":4436.41,"end":4436.53},{"text":"cooperation","start":4436.53,"end":4437.57},{"text":"in","start":4437.65,"end":4437.89},{"text":"the","start":4437.89,"end":4437.97},{"text":"list.","start":4437.97,"end":4438.53}]},{"text":"We recognize this list in paragraph one from the MAC and in general we agree that they are all relevant and we engage in these forms of cooperation without a lot of restrictions in our country, but We respect that other countries have these limitations.","start":4439.33,"end":4465.01,"topics":[{"key":"reservations-optionality","label":"Reservations and Optionality","description":"Many delegations raised the need for reservations or other forms of flexibility, especially where constitutional, legal, or policy limits prevent acceptance of all cooperation measures. Others warned that too much flexibility could weaken the convention's core commitments."}],"words":[{"text":"We","start":4439.33,"end":4439.81},{"text":"recognize","start":4440.77,"end":4441.29},{"text":"this","start":4441.29,"end":4441.73},{"text":"list","start":4441.97,"end":4442.25},{"text":"in","start":4442.25,"end":4442.37},{"text":"paragraph","start":4442.37,"end":4442.85},{"text":"one","start":4442.85,"end":4443.25},{"text":"from","start":4443.25,"end":4443.97},{"text":"the","start":4443.97,"end":4444.09},{"text":"MAC","start":4444.09,"end":4444.61},{"text":"and","start":4446.61,"end":4447.01},{"text":"in","start":4447.01,"end":4447.17},{"text":"general","start":4447.17,"end":4447.65},{"text":"we","start":4447.65,"end":4447.89},{"text":"agree","start":4447.89,"end":4448.37},{"text":"that","start":4448.37,"end":4448.53},{"text":"they","start":4448.53,"end":4448.77},{"text":"are","start":4448.77,"end":4449.05},{"text":"all","start":4449.05,"end":4449.17},{"text":"relevant","start":4449.17,"end":4449.81},{"text":"and","start":4449.81,"end":4450.05},{"text":"we","start":4450.05,"end":4450.37},{"text":"engage","start":4450.37,"end":4450.77},{"text":"in","start":4450.77,"end":4450.93},{"text":"these","start":4450.93,"end":4451.41},{"text":"forms","start":4451.73,"end":4452.13},{"text":"of","start":4452.13,"end":4452.45},{"text":"cooperation","start":4452.77,"end":4453.65},{"text":"without","start":4454.05,"end":4454.61},{"text":"a","start":4454.85,"end":4454.89},{"text":"lot","start":4454.89,"end":4455.09},{"text":"of","start":4455.09,"end":4455.17},{"text":"restrictions","start":4455.17,"end":4455.81},{"text":"in","start":4457.01,"end":4457.25},{"text":"our","start":4457.25,"end":4457.41},{"text":"country,","start":4457.41,"end":4458.05},{"text":"but","start":4459.49,"end":4459.97},{"text":"We","start":4460.57,"end":4461.05},{"text":"respect","start":4461.61,"end":4462.13},{"text":"that","start":4462.13,"end":4462.33},{"text":"other","start":4462.33,"end":4462.49},{"text":"countries","start":4462.49,"end":4462.89},{"text":"have","start":4462.89,"end":4463.29},{"text":"these","start":4463.29,"end":4463.77},{"text":"limitations.","start":4464.09,"end":4465.01}]},{"text":"And we also note that in the existing frameworks, terms are set out on how to cooperate, that that provides clarity on how to do it.","start":4465.01,"end":4475.21,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. 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Others warned that too much flexibility could weaken the convention's core commitments."}],"words":[{"text":"We","start":4488.57,"end":4488.97},{"text":"think","start":4488.97,"end":4489.29},{"text":"maybe","start":4489.29,"end":4489.77},{"text":"changing","start":4490.33,"end":4490.77},{"text":"the","start":4490.77,"end":4490.85},{"text":"wording","start":4490.85,"end":4491.21},{"text":"in","start":4491.29,"end":4491.53},{"text":"paragraph","start":4491.53,"end":4492.05},{"text":"one","start":4492.65,"end":4492.89},{"text":"to","start":4492.89,"end":4493.21},{"text":"may","start":4493.21,"end":4493.53},{"text":"include","start":4493.53,"end":4494.01},{"text":"could","start":4494.01,"end":4494.21},{"text":"help","start":4494.21,"end":4494.49},{"text":"here.","start":4494.49,"end":4494.81}]},{"text":"And the possibility to make reservations seems necessary to ensure broad participation.","start":4495.37,"end":4500.73,"topics":[{"key":"reservations-optionality","label":"Reservations and Optionality","description":"Many delegations raised the need for reservations or other forms of flexibility, especially where constitutional, legal, or policy limits prevent acceptance of all cooperation measures. 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with that, I'll invite INESC to speak, please.","start":5189.61,"end":5193.45,"topics":[],"words":[{"text":"So","start":5189.61,"end":5190.01},{"text":"with","start":5190.01,"end":5190.21},{"text":"that,","start":5190.21,"end":5190.49},{"text":"I'll","start":5190.57,"end":5190.81},{"text":"invite","start":5190.97,"end":5191.53},{"text":"INESC","start":5191.61,"end":5192.65},{"text":"to","start":5192.65,"end":5192.85},{"text":"speak,","start":5192.85,"end":5193.09},{"text":"please.","start":5193.09,"end":5193.45}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":73,"start":5200.25,"pageUrl":"/en/asset/k1f/k1ffrc9ce0?t=5201","paragraphs":[{"sentences":[{"text":"Thank you, Mr. Chair.","start":5200.25,"end":5201.29,"topics":[],"words":[{"text":"Thank","start":5200.25,"end":5200.53},{"text":"you,","start":5200.53,"end":5200.65},{"text":"Mr.","start":5200.65,"end":5200.97},{"text":"Chair.","start":5200.97,"end":5201.29}]},{"text":"I'm not used to.","start":5201.69,"end":5202.45,"topics":[],"words":[{"text":"I'm","start":5201.69,"end":5201.89},{"text":"not","start":5201.89,"end":5202.09},{"text":"used","start":5202.09,"end":5202.37},{"text":"to.","start":5202.37,"end":5202.45}]},{"text":"I'm from Inesc, Brazil, and I'm talking on behalf of Latin Dad and the Global Alliance for Tax 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administrative assistance states party will provide one another, but leaves nearly all the substance for later.","start":5211.61,"end":5220.73,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. 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Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."}],"words":[{"text":"Article","start":5211.61,"end":5212.17},{"text":"10","start":5212.17,"end":5212.49},{"text":"names","start":5212.49,"end":5212.77},{"text":"the","start":5212.77,"end":5212.89},{"text":"forms","start":5212.89,"end":5213.37},{"text":"of","start":5213.37,"end":5213.53},{"text":"mutual","start":5213.53,"end":5213.89},{"text":"administrative","start":5213.89,"end":5214.41},{"text":"assistance","start":5214.41,"end":5215.05},{"text":"states","start":5215.05,"end":5215.37},{"text":"party","start":5215.37,"end":5215.85},{"text":"will","start":5215.85,"end":5216.01},{"text":"provide","start":5216.01,"end":5216.65},{"text":"one","start":5216.89,"end":5217.21},{"text":"another,","start":5217.21,"end":5217.61},{"text":"but","start":5217.93,"end":5218.25},{"text":"leaves","start":5218.25,"end":5218.65},{"text":"nearly","start":5218.65,"end":5219.05},{"text":"all","start":5219.05,"end":5219.25},{"text":"the","start":5219.25,"end":5219.33},{"text":"substance","start":5219.33,"end":5219.93},{"text":"for","start":5219.93,"end":5220.17},{"text":"later.","start":5220.17,"end":5220.73}]},{"text":"And what's more, for an issue as important as ensuring equity and inclusion across redictions, the language is weak.","start":5221.57,"end":5229.97,"topics":[],"words":[{"text":"And","start":5221.57,"end":5221.85},{"text":"what's","start":5221.85,"end":5222.17},{"text":"more,","start":5222.17,"end":5222.53},{"text":"for","start":5222.53,"end":5222.81},{"text":"an","start":5222.81,"end":5222.93},{"text":"issue","start":5222.93,"end":5223.25},{"text":"as","start":5223.25,"end":5223.41},{"text":"important","start":5223.41,"end":5224.01},{"text":"as","start":5224.01,"end":5224.13},{"text":"ensuring","start":5224.13,"end":5224.69},{"text":"equity","start":5224.69,"end":5225.13},{"text":"and","start":5225.13,"end":5225.25},{"text":"inclusion","start":5225.25,"end":5225.81},{"text":"across","start":5225.81,"end":5226.73},{"text":"redictions,","start":5226.77,"end":5227.65},{"text":"the","start":5227.97,"end":5228.13},{"text":"language","start":5228.13,"end":5228.85},{"text":"is","start":5228.85,"end":5229.25},{"text":"weak.","start":5229.33,"end":5229.97}]},{"text":"So we have the following comments.","start":5230.77,"end":5232.61,"topics":[],"words":[{"text":"So","start":5230.77,"end":5230.97},{"text":"we","start":5230.97,"end":5231.09},{"text":"have","start":5231.09,"end":5231.33},{"text":"the","start":5231.33,"end":5231.41},{"text":"following","start":5231.41,"end":5231.89},{"text":"comments.","start":5231.89,"end":5232.61}]},{"text":"First, we note with concern that reference to affording one another the widest possible measure in paragraph one is missing.","start":5232.61,"end":5241.09,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. 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Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."}],"words":[{"text":"Second,","start":5245.53,"end":5245.85},{"text":"we","start":5246.17,"end":5246.33},{"text":"are","start":5246.33,"end":5246.41},{"text":"concerned","start":5246.41,"end":5247.05},{"text":"with","start":5247.05,"end":5247.21},{"text":"reference","start":5247.21,"end":5247.69},{"text":"to","start":5247.69,"end":5247.85},{"text":"the","start":5247.85,"end":5247.97},{"text":"following,","start":5247.97,"end":5248.57},{"text":"on","start":5248.65,"end":5248.81},{"text":"the","start":5248.81,"end":5248.97},{"text":"procedures","start":5248.97,"end":5249.69},{"text":"to","start":5249.69,"end":5249.85},{"text":"be","start":5249.93,"end":5250.05},{"text":"specified","start":5250.05,"end":5251.17},{"text":"in","start":5251.17,"end":5251.29},{"text":"future","start":5251.29,"end":5251.61},{"text":"protocols","start":5251.61,"end":5252.25},{"text":"or","start":5252.25,"end":5252.45},{"text":"other","start":5252.45,"end":5252.61},{"text":"instruments.","start":5252.61,"end":5253.37}]},{"text":"We believe that this should be replaced with a clear mandate to the Conference of Parties to determine what methods of mutual administrative assistance are required and the guidance standards for each.","start":5254.09,"end":5265.69,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. 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Delegations asked for clearer wording on what counts as a barrier and whether safeguards should be distinguished from unnecessary obstacles."}],"words":[{"text":"Fourth,","start":5296.61,"end":5297.09},{"text":"we","start":5297.81,"end":5297.97},{"text":"miss","start":5297.97,"end":5298.37},{"text":"a","start":5298.45,"end":5298.49},{"text":"mandatory,","start":5298.49,"end":5299.33},{"text":"not","start":5299.33,"end":5299.65},{"text":"discretionary,","start":5299.65,"end":5300.45},{"text":"barrier","start":5300.45,"end":5300.89},{"text":"removal","start":5300.89,"end":5301.41},{"text":"obligation.","start":5301.41,"end":5302.21}]},{"text":"Paragraph two asks states only to identify barriers to assistance and cooperate to eliminate them if and as appropriate, rather than establishing it as a monitored obligation.","start":5302.65,"end":5315.65,"topics":[{"key":"administrative-barriers","label":"Administrative Barriers","description":"A recurring topic was whether states should merely identify barriers to effective cooperation or also be required to eliminate them. Delegations asked for clearer wording on what counts as a barrier and whether safeguards should be distinguished from unnecessary obstacles."}],"words":[{"text":"Paragraph","start":5302.65,"end":5303.17},{"text":"two","start":5303.17,"end":5303.57},{"text":"asks","start":5303.57,"end":5304.09},{"text":"states","start":5304.09,"end":5304.61},{"text":"only","start":5304.61,"end":5304.89},{"text":"to","start":5304.89,"end":5305.01},{"text":"identify","start":5305.01,"end":5305.89},{"text":"barriers","start":5305.89,"end":5306.69},{"text":"to","start":5306.69,"end":5306.93},{"text":"assistance","start":5306.93,"end":5307.53},{"text":"and","start":5307.53,"end":5307.69},{"text":"cooperate","start":5307.69,"end":5308.25},{"text":"to","start":5308.25,"end":5308.33},{"text":"eliminate","start":5308.33,"end":5308.77},{"text":"them","start":5308.77,"end":5309.09},{"text":"if","start":5309.41,"end":5309.89},{"text":"and","start":5309.97,"end":5310.37},{"text":"as","start":5310.37,"end":5310.57},{"text":"appropriate,","start":5310.57,"end":5311.25},{"text":"rather","start":5311.57,"end":5311.89},{"text":"than","start":5311.89,"end":5312.05},{"text":"establishing","start":5312.05,"end":5312.77},{"text":"it","start":5313.73,"end":5313.89},{"text":"as","start":5313.89,"end":5314.05},{"text":"a","start":5314.05,"end":5314.13},{"text":"monitored","start":5314.13,"end":5314.77},{"text":"obligation.","start":5314.77,"end":5315.65}]},{"text":"Lastly, we believe that various forms of tax transparency, including automatic exchange of information, country-by-country reporting, and a proposed global assets register will be critical towards ensuring effective mutual administrative assistance.","start":5316.37,"end":5332.69,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates debated the role of a standalone article on exchange of information, including whether Article 11 should remain and what purpose it should serve. Some supported a dedicated provision because many other commitments depend on information sharing, while others said the current draft is too operational for a framework convention."},{"key":"domestic-resource-mobilization","label":"Domestic Resource Mobilization","description":"A number of delegations linked administrative assistance, information exchange, and capacity building to stronger domestic resource mobilization, especially for developing countries. They argued that tax cooperation should help countries protect their tax bases, raise sustainable revenue, and finance development priorities."}],"words":[{"text":"Lastly,","start":5316.37,"end":5317.01},{"text":"we","start":5317.01,"end":5317.17},{"text":"believe","start":5317.17,"end":5317.61},{"text":"that","start":5317.61,"end":5317.73},{"text":"various","start":5317.73,"end":5318.13},{"text":"forms","start":5318.13,"end":5318.53},{"text":"of","start":5318.57,"end":5318.69},{"text":"tax","start":5318.69,"end":5318.89},{"text":"transparency,","start":5318.89,"end":5319.69},{"text":"including","start":5319.69,"end":5320.25},{"text":"automatic","start":5320.25,"end":5320.77},{"text":"exchange","start":5320.77,"end":5321.25},{"text":"of","start":5321.25,"end":5321.33},{"text":"information,","start":5321.33,"end":5322.05},{"text":"country-by-country","start":5323.25,"end":5324.77},{"text":"reporting,","start":5324.85,"end":5325.89},{"text":"and","start":5326.29,"end":5326.57},{"text":"a","start":5326.57,"end":5326.61},{"text":"proposed","start":5326.61,"end":5327.05},{"text":"global","start":5327.05,"end":5327.41},{"text":"assets","start":5327.41,"end":5327.81},{"text":"register","start":5327.81,"end":5328.53},{"text":"will","start":5328.53,"end":5328.69},{"text":"be","start":5328.69,"end":5328.85},{"text":"critical","start":5328.85,"end":5329.49},{"text":"towards","start":5329.49,"end":5329.89},{"text":"ensuring","start":5329.89,"end":5330.49},{"text":"effective","start":5330.49,"end":5331.09},{"text":"mutual","start":5331.09,"end":5331.41},{"text":"administrative","start":5331.41,"end":5332.05},{"text":"assistance.","start":5332.05,"end":5332.69}]},{"text":"We note with concern that only exchange of information is included in this article.","start":5333.17,"end":5337.97,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates debated the role of a standalone article on exchange of information, including whether Article 11 should remain and what purpose it should serve. Some supported a dedicated provision because many other commitments depend on information sharing, while others said the current draft is too operational for a framework convention."}],"words":[{"text":"We","start":5333.17,"end":5333.33},{"text":"note","start":5333.33,"end":5333.81},{"text":"with","start":5333.81,"end":5334.05},{"text":"concern","start":5334.05,"end":5334.85},{"text":"that","start":5334.85,"end":5335.09},{"text":"only","start":5335.09,"end":5335.29},{"text":"exchange","start":5335.29,"end":5335.73},{"text":"of","start":5335.73,"end":5335.85},{"text":"information","start":5335.85,"end":5336.45},{"text":"is","start":5336.45,"end":5336.61},{"text":"included","start":5336.61,"end":5337.09},{"text":"in","start":5337.09,"end":5337.25},{"text":"this","start":5337.25,"end":5337.45},{"text":"article.","start":5337.45,"end":5337.97}]},{"text":"However, the other transparency mechanisms are missing.","start":5338.21,"end":5341.81,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates debated the role of a standalone article on exchange of information, including whether Article 11 should remain and what purpose it should serve. 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Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."}],"words":[{"text":"We","start":5342.33,"end":5342.49},{"text":"continue","start":5342.49,"end":5342.89},{"text":"to","start":5342.89,"end":5343.13},{"text":"urge","start":5343.13,"end":5343.45},{"text":"inclusion","start":5343.45,"end":5344.01},{"text":"of","start":5344.01,"end":5344.09},{"text":"these","start":5344.09,"end":5344.33},{"text":"measures","start":5344.33,"end":5344.89},{"text":"and","start":5344.89,"end":5345.05},{"text":"propose","start":5345.05,"end":5345.53},{"text":"that","start":5345.53,"end":5345.65},{"text":"they","start":5345.65,"end":5345.85},{"text":"be","start":5345.85,"end":5346.01},{"text":"developed","start":5346.01,"end":5346.53},{"text":"as","start":5346.53,"end":5346.61},{"text":"standards","start":5346.61,"end":5347.09},{"text":"alone","start":5347.09,"end":5347.45},{"text":"articles.","start":5347.45,"end":5348.09}]},{"text":"Distinguished delegates, for us, Article 10 should be strengthened to include an operation baseline, operational baseline that applies now, a transparency link to the convention's public reporting and asset registry proposals and a clear mandate for the COP, including a monitoring reporting mechanisms mechanism among other measures to be taken by COP.","start":5348.37,"end":5371.89,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates debated the role of a standalone article on exchange of information, including whether Article 11 should remain and what purpose it should serve. 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Speakers also referred to standards such as foreseeable relevance and the need to prevent overly broad requests or misuse of information."}],"words":[{"text":"Distinguished","start":5348.37,"end":5348.93},{"text":"delegates,","start":5348.93,"end":5349.53},{"text":"for","start":5349.53,"end":5349.81},{"text":"us,","start":5349.81,"end":5350.09},{"text":"Article","start":5350.25,"end":5350.73},{"text":"10","start":5350.73,"end":5351.05},{"text":"should","start":5351.05,"end":5351.29},{"text":"be","start":5351.29,"end":5351.45},{"text":"strengthened","start":5351.45,"end":5352.13},{"text":"to","start":5352.49,"end":5352.57},{"text":"include","start":5352.57,"end":5352.97},{"text":"an","start":5352.97,"end":5353.13},{"text":"operation","start":5353.13,"end":5354.01},{"text":"baseline,","start":5354.01,"end":5354.81},{"text":"operational","start":5355.21,"end":5355.77},{"text":"baseline","start":5355.77,"end":5356.25},{"text":"that","start":5356.49,"end":5356.65},{"text":"applies","start":5356.65,"end":5357.29},{"text":"now,","start":5357.37,"end":5357.85},{"text":"a","start":5358.65,"end":5358.69},{"text":"transparency","start":5358.69,"end":5359.45},{"text":"link","start":5359.45,"end":5359.69},{"text":"to","start":5359.69,"end":5359.77},{"text":"the","start":5359.77,"end":5359.89},{"text":"convention's","start":5359.89,"end":5360.53},{"text":"public","start":5360.53,"end":5360.81},{"text":"reporting","start":5360.81,"end":5361.49},{"text":"and","start":5361.49,"end":5361.61},{"text":"asset","start":5361.61,"end":5361.93},{"text":"registry","start":5361.93,"end":5362.29},{"text":"proposals","start":5362.29,"end":5363.05},{"text":"and","start":5363.05,"end":5363.33},{"text":"a","start":5363.33,"end":5363.37},{"text":"clear","start":5363.37,"end":5363.85},{"text":"mandate","start":5363.85,"end":5364.33},{"text":"for","start":5364.33,"end":5364.57},{"text":"the","start":5364.61,"end":5364.73},{"text":"COP,","start":5364.73,"end":5365.13},{"text":"including","start":5365.29,"end":5365.93},{"text":"a","start":5366.25,"end":5366.33},{"text":"monitoring","start":5366.33,"end":5366.97},{"text":"reporting","start":5366.97,"end":5367.41},{"text":"mechanisms","start":5367.41,"end":5368.17},{"text":"mechanism","start":5368.77,"end":5369.41},{"text":"among","start":5369.41,"end":5369.81},{"text":"other","start":5369.81,"end":5370.01},{"text":"measures","start":5370.01,"end":5370.45},{"text":"to","start":5370.45,"end":5370.61},{"text":"be","start":5370.61,"end":5370.77},{"text":"taken","start":5370.77,"end":5371.33},{"text":"by","start":5371.33,"end":5371.49},{"text":"COP.","start":5371.49,"end":5371.89}]},{"text":"Thank you.","start":5371.89,"end":5372.37,"topics":[],"words":[{"text":"Thank","start":5371.89,"end":5372.21},{"text":"you.","start":5372.21,"end":5372.37}]}]}],"speaker":{"name":null,"affiliation":"INESC","affiliation_full":"INESC","group":"Latindadd + GATJ","function":"Representative"}},{"statement_number":74,"start":5373.97,"pageUrl":"/en/asset/k1f/k1ffrc9ce0?t=5374","paragraphs":[{"sentences":[{"text":"Thank you.","start":5373.97,"end":5374.49,"topics":[],"words":[{"text":"Thank","start":5373.97,"end":5374.37},{"text":"you.","start":5374.37,"end":5374.49}]},{"text":"African Union, please.","start":5374.57,"end":5375.57,"topics":[],"words":[{"text":"African","start":5374.57,"end":5374.93},{"text":"Union,","start":5374.93,"end":5375.21},{"text":"please.","start":5375.21,"end":5375.57}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":75,"start":5381.01,"pageUrl":"/en/asset/k1f/k1ffrc9ce0?t=5382","paragraphs":[{"sentences":[{"text":"Thank you, Khalid, for giving me the floor.","start":5381.01,"end":5382.89,"topics":[],"words":[{"text":"Thank","start":5381.01,"end":5381.25},{"text":"you,","start":5381.25,"end":5381.33},{"text":"Khalid,","start":5381.33,"end":5381.81},{"text":"for","start":5381.81,"end":5381.93},{"text":"giving","start":5381.97,"end":5382.29},{"text":"me","start":5382.29,"end":5382.45},{"text":"the","start":5382.45,"end":5382.53},{"text":"floor.","start":5382.53,"end":5382.89}]},{"text":"The African Union aligns itself with the intervention delivered by Zambia on behalf of the Africa group and supports the proposals submitted by Morocco, Senegal, Algeria, Nigeria, Cameroon, Kenya, Mauritius, and Ghana concerning Article 10.","start":5383.29,"end":5399.25,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates debated the role of a standalone article on exchange of information, including whether Article 11 should remain and what purpose it should serve. Some supported a dedicated provision because many other commitments depend on information sharing, while others said the current draft is too operational for a framework convention."}],"words":[{"text":"The","start":5383.29,"end":5383.37},{"text":"African","start":5383.37,"end":5383.97},{"text":"Union","start":5383.97,"end":5384.21},{"text":"aligns","start":5384.21,"end":5384.81},{"text":"itself","start":5384.81,"end":5385.21},{"text":"with","start":5385.21,"end":5385.33},{"text":"the","start":5385.33,"end":5385.41},{"text":"intervention","start":5385.41,"end":5386.21},{"text":"delivered","start":5386.21,"end":5386.65},{"text":"by","start":5386.65,"end":5386.93},{"text":"Zambia","start":5386.93,"end":5387.45},{"text":"on","start":5387.45,"end":5387.57},{"text":"behalf","start":5387.57,"end":5387.97},{"text":"of","start":5387.97,"end":5388.05},{"text":"the","start":5388.05,"end":5388.13},{"text":"Africa","start":5388.13,"end":5388.61},{"text":"group","start":5388.61,"end":5388.93},{"text":"and","start":5389.29,"end":5389.41},{"text":"supports","start":5389.41,"end":5389.89},{"text":"the","start":5389.89,"end":5390.05},{"text":"proposals","start":5390.05,"end":5391.01},{"text":"submitted","start":5391.01,"end":5391.65},{"text":"by","start":5391.65,"end":5391.81},{"text":"Morocco,","start":5391.81,"end":5392.37},{"text":"Senegal,","start":5392.37,"end":5393.09},{"text":"Algeria,","start":5393.13,"end":5393.81},{"text":"Nigeria,","start":5393.81,"end":5394.61},{"text":"Cameroon,","start":5394.85,"end":5395.57},{"text":"Kenya,","start":5395.57,"end":5396.13},{"text":"Mauritius,","start":5396.13,"end":5396.81},{"text":"and","start":5396.81,"end":5397.01},{"text":"Ghana","start":5397.01,"end":5397.41},{"text":"concerning","start":5397.65,"end":5398.29},{"text":"Article","start":5398.37,"end":5398.85},{"text":"10.","start":5398.85,"end":5399.25}]},{"text":"We consider mutual administrative assistance to be a central element effective in international tax cooperation.","start":5399.89,"end":5407.25,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. Speakers differed on how strong that commitment should be and how much detail should appear in the framework convention itself."}],"words":[{"text":"We","start":5399.89,"end":5400.13},{"text":"consider","start":5400.13,"end":5400.61},{"text":"mutual","start":5400.61,"end":5400.97},{"text":"administrative","start":5400.97,"end":5401.65},{"text":"assistance","start":5401.65,"end":5402.29},{"text":"to","start":5402.29,"end":5402.41},{"text":"be","start":5402.41,"end":5402.57},{"text":"a","start":5402.57,"end":5402.61},{"text":"central","start":5402.61,"end":5403.17},{"text":"element","start":5403.17,"end":5403.89},{"text":"effective","start":5404.61,"end":5405.25},{"text":"in","start":5405.25,"end":5405.37},{"text":"international","start":5405.37,"end":5406.05},{"text":"tax","start":5406.05,"end":5406.41},{"text":"cooperation.","start":5406.41,"end":5407.25}]},{"text":"It is particularly important for African countries which continue to face significant challenges when it comes to cross-border tax evasion and avoidance.","start":5407.57,"end":5416.53,"topics":[{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Speakers repeatedly connected tax cooperation to the detection and prevention of tax evasion, avoidance, and illicit financial flows. This included discussion of trade-related information, import-export matching, and the use of cooperation tools to address cross-border abuse more effectively."}],"words":[{"text":"It","start":5407.57,"end":5407.73},{"text":"is","start":5407.73,"end":5407.89},{"text":"particularly","start":5407.89,"end":5408.49},{"text":"important","start":5408.49,"end":5409.09},{"text":"for","start":5409.09,"end":5409.25},{"text":"African","start":5409.25,"end":5409.73},{"text":"countries","start":5409.73,"end":5410.25},{"text":"which","start":5410.25,"end":5410.53},{"text":"continue","start":5410.53,"end":5411.01},{"text":"to","start":5411.01,"end":5411.17},{"text":"face","start":5411.17,"end":5411.65},{"text":"significant","start":5411.81,"end":5412.65},{"text":"challenges","start":5412.65,"end":5413.21},{"text":"when","start":5413.21,"end":5413.37},{"text":"it","start":5413.37,"end":5413.57},{"text":"comes","start":5413.57,"end":5413.81},{"text":"to","start":5413.81,"end":5413.97},{"text":"cross-border","start":5413.97,"end":5414.53},{"text":"tax","start":5414.53,"end":5414.93},{"text":"evasion","start":5414.93,"end":5415.49},{"text":"and","start":5415.49,"end":5415.73},{"text":"avoidance.","start":5415.73,"end":5416.53}]},{"text":"We therefore support the formulation of Article 1, which recognizes that mutual administrative assistance should facilitate administration of taxes, combating tax evasion and avoidance, and support domestic resource mobilization.","start":5416.85,"end":5431.65,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. Speakers differed on how strong that commitment should be and how much detail should appear in the framework convention itself."},{"key":"domestic-resource-mobilization","label":"Domestic Resource Mobilization","description":"A number of delegations linked administrative assistance, information exchange, and capacity building to stronger domestic resource mobilization, especially for developing countries. They argued that tax cooperation should help countries protect their tax bases, raise sustainable revenue, and finance development priorities."},{"key":"illicit-financial-flows","label":"Tax-Related Illicit Financial Flows","description":"Speakers repeatedly connected tax cooperation to the detection and prevention of tax evasion, avoidance, and illicit financial flows. This included discussion of trade-related information, import-export matching, and the use of cooperation tools to address cross-border abuse more effectively."}],"words":[{"text":"We","start":5416.85,"end":5416.97},{"text":"therefore","start":5416.97,"end":5417.49},{"text":"support","start":5417.49,"end":5417.97},{"text":"the","start":5417.97,"end":5418.09},{"text":"formulation","start":5418.09,"end":5418.81},{"text":"of","start":5418.81,"end":5418.93},{"text":"Article","start":5418.93,"end":5419.41},{"text":"1,","start":5419.41,"end":5419.97},{"text":"which","start":5420.13,"end":5420.45},{"text":"recognizes","start":5420.45,"end":5421.25},{"text":"that","start":5421.25,"end":5421.41},{"text":"mutual","start":5421.49,"end":5422.17},{"text":"administrative","start":5422.17,"end":5422.85},{"text":"assistance","start":5422.85,"end":5423.41},{"text":"should","start":5423.41,"end":5423.73},{"text":"facilitate","start":5423.73,"end":5424.69},{"text":"administration","start":5425.57,"end":5426.25},{"text":"of","start":5426.25,"end":5426.37},{"text":"taxes,","start":5426.37,"end":5427.01},{"text":"combating","start":5427.25,"end":5427.81},{"text":"tax","start":5427.81,"end":5428.13},{"text":"evasion","start":5428.13,"end":5428.53},{"text":"and","start":5428.53,"end":5428.73},{"text":"avoidance,","start":5428.73,"end":5429.33},{"text":"and","start":5429.33,"end":5429.49},{"text":"support","start":5429.49,"end":5429.77},{"text":"domestic","start":5429.89,"end":5430.29},{"text":"resource","start":5430.29,"end":5430.69},{"text":"mobilization.","start":5430.69,"end":5431.65}]},{"text":"The explicit reference to domestic resource mobilization is particularly important.","start":5432.13,"end":5437.17,"topics":[{"key":"domestic-resource-mobilization","label":"Domestic Resource Mobilization","description":"A number of delegations linked administrative assistance, information exchange, and capacity building to stronger domestic resource mobilization, especially for developing countries. They argued that tax cooperation should help countries protect their tax bases, raise sustainable revenue, and finance development priorities."}],"words":[{"text":"The","start":5432.13,"end":5432.33},{"text":"explicit","start":5432.33,"end":5433.09},{"text":"reference","start":5433.09,"end":5433.65},{"text":"to","start":5433.65,"end":5433.81},{"text":"domestic","start":5433.81,"end":5434.37},{"text":"resource","start":5434.37,"end":5434.69},{"text":"mobilization","start":5434.69,"end":5435.57},{"text":"is","start":5435.57,"end":5435.73},{"text":"particularly","start":5435.73,"end":5436.37},{"text":"important.","start":5436.37,"end":5437.17}]},{"text":"Mutual administrative assistance should not be treated merely as a technical process.","start":5437.49,"end":5442.53,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. Speakers differed on how strong that commitment should be and how much detail should appear in the framework convention itself."}],"words":[{"text":"Mutual","start":5437.49,"end":5437.89},{"text":"administrative","start":5437.89,"end":5438.53},{"text":"assistance","start":5438.53,"end":5439.17},{"text":"should","start":5439.17,"end":5439.41},{"text":"not","start":5439.41,"end":5439.73},{"text":"be","start":5439.73,"end":5439.85},{"text":"treated","start":5439.85,"end":5440.29},{"text":"merely","start":5440.29,"end":5440.93},{"text":"as","start":5441.09,"end":5441.25},{"text":"a","start":5441.25,"end":5441.33},{"text":"technical","start":5441.33,"end":5441.89},{"text":"process.","start":5441.89,"end":5442.53}]},{"text":"It must contribute to the ability of state parties, particularly developing countries, to protect their tax bases, mobilize sustainable revenue, and finance their own development priorities.","start":5442.85,"end":5454.61,"topics":[{"key":"domestic-resource-mobilization","label":"Domestic Resource Mobilization","description":"A number of delegations linked administrative assistance, information exchange, and capacity building to stronger domestic resource mobilization, especially for developing countries. 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Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."}],"words":[{"text":"And","start":5639.41,"end":5639.65},{"text":"it","start":5639.81,"end":5639.89},{"text":"isn't","start":5639.89,"end":5640.29},{"text":"really","start":5640.29,"end":5640.45},{"text":"the","start":5640.45,"end":5640.53},{"text":"place","start":5640.53,"end":5640.77},{"text":"where","start":5640.77,"end":5640.93},{"text":"legal","start":5640.93,"end":5641.25},{"text":"texts","start":5641.25,"end":5641.65},{"text":"get","start":5641.65,"end":5641.97},{"text":"discussed","start":5642.05,"end":5642.57},{"text":"or","start":5642.57,"end":5642.65},{"text":"reformed.","start":5642.65,"end":5643.25}]},{"text":"It is our impression that the power still seems to sit largely in other places of the OECD, including in Working Party 10, to which only three non-OECD UN member states are associates to.","start":5644.77,"end":5657.17,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. 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Others warned that too much flexibility could weaken the convention's core commitments."}],"words":[{"text":"So","start":5914.17,"end":5914.41},{"text":"every","start":5914.41,"end":5914.65},{"text":"state","start":5914.65,"end":5914.97},{"text":"already","start":5914.97,"end":5915.53},{"text":"has","start":5915.53,"end":5915.77},{"text":"the","start":5915.77,"end":5915.93},{"text":"choice.","start":5915.93,"end":5916.57}]},{"text":"Reservation here will protect nothing new.","start":5917.69,"end":5920.01,"topics":[{"key":"reservations-optionality","label":"Reservations and Optionality","description":"Many delegations raised the need for reservations or other forms of flexibility, especially where constitutional, legal, or policy limits prevent acceptance of all cooperation measures. Others warned that too much flexibility could weaken the convention's core commitments."}],"words":[{"text":"Reservation","start":5917.69,"end":5918.41},{"text":"here","start":5918.41,"end":5918.65},{"text":"will","start":5918.65,"end":5918.89},{"text":"protect","start":5918.89,"end":5919.33},{"text":"nothing","start":5919.33,"end":5919.69},{"text":"new.","start":5919.69,"end":5920.01}]},{"text":"They will only weaken the heart of this convention.","start":5921.61,"end":5924.41,"topics":[{"key":"reservations-optionality","label":"Reservations and Optionality","description":"Many delegations raised the need for reservations or other forms of flexibility, especially where constitutional, legal, or policy limits prevent acceptance of all cooperation measures. 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Some delegations wanted the convention to complement and build on those tools, while others stressed that existing arrangements are incomplete and not fully inclusive."}],"words":[{"text":"Third","start":5925.05,"end":5925.29},{"text":"point,","start":5925.29,"end":5925.69},{"text":"duplication.","start":5925.85,"end":5926.73}]},{"text":"Yes, an instrument exists with many parties, but instrument is by invitation.","start":5927.77,"end":5932.81,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. Some delegations wanted the convention to complement and build on those tools, while others stressed that existing arrangements are incomplete and not fully inclusive."}],"words":[{"text":"Yes,","start":5927.77,"end":5928.17},{"text":"an","start":5928.17,"end":5928.33},{"text":"instrument","start":5928.33,"end":5928.81},{"text":"exists","start":5928.81,"end":5929.21},{"text":"with","start":5929.21,"end":5929.37},{"text":"many","start":5929.37,"end":5929.69},{"text":"parties,","start":5929.69,"end":5930.25},{"text":"but","start":5930.73,"end":5930.97},{"text":"instrument","start":5930.97,"end":5931.53},{"text":"is","start":5931.53,"end":5931.77},{"text":"by","start":5931.77,"end":5931.93},{"text":"invitation.","start":5931.93,"end":5932.81}]},{"text":"Many developing country are still outside of it.","start":5933.77,"end":5936.33,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. 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Speakers differed on how strong that commitment should be and how much detail should appear in the framework convention itself."}],"words":[{"text":"It","start":5963.53,"end":5963.77},{"text":"is","start":5963.77,"end":5963.85},{"text":"the","start":5963.85,"end":5963.97},{"text":"purpose","start":5963.97,"end":5964.33},{"text":"of","start":5964.33,"end":5964.49},{"text":"this","start":5964.49,"end":5964.65},{"text":"convention.","start":5964.65,"end":5965.37}]},{"text":"Thank you, Mr. Chairman and Mr. Khalid.","start":5966.05,"end":5967.61,"topics":[],"words":[{"text":"Thank","start":5966.05,"end":5966.17},{"text":"you,","start":5966.17,"end":5966.25},{"text":"Mr.","start":5966.25,"end":5966.53},{"text":"Chairman","start":5966.53,"end":5966.85},{"text":"and","start":5966.85,"end":5966.97},{"text":"Mr.","start":5966.97,"end":5967.21},{"text":"Khalid.","start":5967.21,"end":5967.61}]}]}],"speaker":{"name":null,"affiliation":"CEDEAO","affiliation_full":"CEDEAO","group":null,"function":"Representative"}},{"statement_number":82,"start":5969.45,"pageUrl":"/en/asset/k1f/k1ffrc9ce0?t=5970","paragraphs":[{"sentences":[{"text":"Thank you.","start":5969.45,"end":5970.09,"topics":[],"words":[{"text":"Thank","start":5969.45,"end":5969.77},{"text":"you.","start":5969.77,"end":5970.09}]},{"text":"DMUN Foundation, please.","start":5970.25,"end":5971.97,"topics":[],"words":[{"text":"DMUN","start":5970.25,"end":5971.13},{"text":"Foundation,","start":5971.13,"end":5971.65},{"text":"please.","start":5971.65,"end":5971.97}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":83,"start":5973.85,"pageUrl":"/en/asset/k1f/k1ffrc9ce0?t=5974","paragraphs":[{"sentences":[{"text":"Thank you for the floor.","start":5973.85,"end":5974.89,"topics":[],"words":[{"text":"Thank","start":5973.85,"end":5974.09},{"text":"you","start":5974.09,"end":5974.21},{"text":"for","start":5974.21,"end":5974.33},{"text":"the","start":5974.33,"end":5974.49},{"text":"floor.","start":5974.49,"end":5974.89}]},{"text":"I have the honor to speak on behalf of the Financing for Development Children and Youth Constituency of Major Group for Children and Youth.","start":5975.05,"end":5982.17,"topics":[],"words":[{"text":"I","start":5975.05,"end":5975.13},{"text":"have","start":5975.13,"end":5975.37},{"text":"the","start":5975.41,"end":5975.49},{"text":"honor","start":5975.49,"end":5975.77},{"text":"to","start":5975.77,"end":5975.85},{"text":"speak","start":5975.85,"end":5976.25},{"text":"on","start":5976.33,"end":5976.45},{"text":"behalf","start":5976.45,"end":5976.89},{"text":"of","start":5976.89,"end":5976.97},{"text":"the","start":5976.97,"end":5977.09},{"text":"Financing","start":5977.09,"end":5977.77},{"text":"for","start":5977.77,"end":5977.93},{"text":"Development","start":5977.93,"end":5978.41},{"text":"Children","start":5978.41,"end":5978.89},{"text":"and","start":5978.89,"end":5979.17},{"text":"Youth","start":5979.17,"end":5979.41},{"text":"Constituency","start":5979.41,"end":5980.33},{"text":"of","start":5980.45,"end":5980.65},{"text":"Major","start":5980.65,"end":5980.97},{"text":"Group","start":5980.97,"end":5981.25},{"text":"for","start":5981.25,"end":5981.37},{"text":"Children","start":5981.37,"end":5981.77},{"text":"and","start":5981.77,"end":5981.89},{"text":"Youth.","start":5981.89,"end":5982.17}]},{"text":"Tax administrations today confront taxpayers, assets, and transactions that move seamlessly across borders while their own powers stop at the frontier.","start":5982.73,"end":5991.37,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. 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Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."}],"words":[{"text":"Germany","start":6764.05,"end":6764.37},{"text":"continues","start":6764.37,"end":6765.01},{"text":"to","start":6765.01,"end":6765.13},{"text":"consider","start":6765.13,"end":6765.65},{"text":"Article","start":6765.65,"end":6766.05},{"text":"11","start":6766.09,"end":6766.45},{"text":"difficult","start":6766.45,"end":6767.05},{"text":"to","start":6767.05,"end":6767.13},{"text":"reconcile","start":6767.13,"end":6768.05},{"text":"with","start":6768.05,"end":6768.25},{"text":"the","start":6768.25,"end":6768.33},{"text":"character","start":6768.53,"end":6769.21},{"text":"of","start":6769.21,"end":6769.33},{"text":"the","start":6769.33,"end":6769.45},{"text":"convention","start":6769.45,"end":6770.05},{"text":"as","start":6770.05,"end":6770.17},{"text":"a","start":6770.17,"end":6770.21},{"text":"framework","start":6770.21,"end":6770.77},{"text":"instrument.","start":6770.77,"end":6771.49}]},{"text":"We support the approach as taken under Article 10 by referring to different forms of mutual administrative assistance on a high level and then referencing instruments that provide for such mechanisms.","start":6772.37,"end":6785.81,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance","description":"Delegates broadly discussed whether the convention should create a clear commitment for states to cooperate on tax administration, including forms of assistance such as collection, examinations, and other cross-border support. 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Speakers also referred to standards such as foreseeable relevance and the need to prevent overly broad requests or misuse of information."}],"words":[{"text":"Czech","start":7300.93,"end":7301.05},{"text":"Republic","start":7301.05,"end":7301.93},{"text":"is","start":7301.93,"end":7302.09},{"text":"fully","start":7302.09,"end":7302.25},{"text":"devoted","start":7302.25,"end":7302.77},{"text":"to","start":7302.77,"end":7302.93},{"text":"the","start":7302.97,"end":7303.09},{"text":"existing","start":7303.09,"end":7303.53},{"text":"frameworks","start":7303.53,"end":7304.09},{"text":"of","start":7304.09,"end":7304.17},{"text":"the","start":7304.17,"end":7304.29},{"text":"exchange","start":7304.29,"end":7304.65},{"text":"of","start":7304.65,"end":7304.77},{"text":"information,","start":7304.77,"end":7305.45},{"text":"and","start":7305.93,"end":7306.13},{"text":"we","start":7306.13,"end":7306.21},{"text":"see","start":7306.21,"end":7306.37},{"text":"the","start":7306.37,"end":7306.49},{"text":"principle","start":7306.49,"end":7307.01},{"text":"of","start":7307.01,"end":7307.09},{"text":"foreseeable","start":7307.09,"end":7307.57},{"text":"relevance","start":7307.57,"end":7308.05},{"text":"as","start":7308.05,"end":7308.17},{"text":"a","start":7308.17,"end":7308.25},{"text":"cornerstone","start":7308.25,"end":7308.85},{"text":"of","start":7309.41,"end":7309.53},{"text":"the","start":7309.53,"end":7309.65},{"text":"exchange","start":7310.09,"end":7310.41},{"text":"of","start":7310.41,"end":7310.49},{"text":"information","start":7310.49,"end":7311.05},{"text":"in","start":7311.05,"end":7311.13},{"text":"tax","start":7311.13,"end":7311.37},{"text":"matters.","start":7311.37,"end":7311.69}]},{"text":"Mr. Chair, I would like to echo the intervention of the distinguished delegate of Austria in its entirety.","start":7312.77,"end":7317.21,"topics":[],"words":[{"text":"Mr.","start":7312.77,"end":7312.97},{"text":"Chair,","start":7312.97,"end":7313.09},{"text":"I","start":7313.09,"end":7313.13},{"text":"would","start":7313.13,"end":7313.25},{"text":"like","start":7313.25,"end":7313.37},{"text":"to","start":7313.37,"end":7313.45},{"text":"echo","start":7313.45,"end":7313.69},{"text":"the","start":7313.69,"end":7313.77},{"text":"intervention","start":7313.77,"end":7314.49},{"text":"of","start":7314.49,"end":7314.57},{"text":"the","start":7314.57,"end":7314.77},{"text":"distinguished","start":7314.81,"end":7315.33},{"text":"delegate","start":7315.33,"end":7315.73},{"text":"of","start":7315.73,"end":7315.85},{"text":"Austria","start":7315.85,"end":7316.29},{"text":"in","start":7316.29,"end":7316.41},{"text":"its","start":7316.41,"end":7316.53},{"text":"entirety.","start":7316.53,"end":7317.21}]},{"text":"The article should be using a high-level language, and we would suggest deletion of this article and moving any discussion to the protocol.","start":7317.61,"end":7324.09,"topics":[{"key":"protocol-based-implementation","label":"Protocol-Based Implementation","description":"A major theme was whether detailed rules should be left to future protocols or other instruments rather than written directly into the framework convention. 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we would like to thank you, Mr. Kolig, for explaining the reasoning behind including and not including certain texts into the draft based on the fact whether the proposal proposals represent majority 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think that including views of significant group of member states, even though they do not represent the majority into the text, could also be 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we go to paragraph 1B2, the sentence says that transaction information to allow the margin of export and import of goods and services.","start":9254.89,"end":9272.13,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates debated the role of a standalone article on exchange of information, including whether Article 11 should remain and what purpose it should serve. 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Speakers also referred to standards such as foreseeable relevance and the need to prevent overly broad requests or misuse of information."}],"words":[{"text":"We","start":9612.69,"end":9612.81},{"text":"do,","start":9612.81,"end":9612.93},{"text":"however,","start":9612.93,"end":9613.33},{"text":"welcome","start":9613.33,"end":9613.73},{"text":"attention","start":9613.73,"end":9614.21},{"text":"to","start":9614.21,"end":9614.29},{"text":"baseline","start":9614.29,"end":9614.77},{"text":"taxpayer","start":9614.77,"end":9615.33},{"text":"safeguards,","start":9615.33,"end":9615.97},{"text":"even","start":9616.29,"end":9616.53},{"text":"in","start":9616.53,"end":9616.61},{"text":"the","start":9616.61,"end":9616.69},{"text":"framework","start":9616.69,"end":9617.21},{"text":"context.","start":9617.21,"end":9617.73}]},{"text":"While the framework convention should not become a tool to obstruct cooperation, it should also acknowledge that the preservation of due process and the prevention of abuse are worthwhile objectives.","start":9618.37,"end":9628.05,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality and Data Safeguards","description":"Several statements emphasized taxpayer secrecy, data protection, confidentiality, and the need for clear safeguards when information is exchanged. 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Speakers also referred to standards such as foreseeable relevance and the need to prevent overly broad requests or misuse of information."}],"words":[{"text":"Framework","start":9640.37,"end":9640.81},{"text":"agreements","start":9640.81,"end":9641.29},{"text":"on","start":9641.29,"end":9641.41},{"text":"these","start":9641.41,"end":9641.57},{"text":"safeguards","start":9641.57,"end":9642.05},{"text":"and","start":9642.05,"end":9642.17},{"text":"limitations","start":9642.17,"end":9642.77},{"text":"are","start":9642.77,"end":9642.85},{"text":"also","start":9642.85,"end":9643.09},{"text":"important","start":9643.09,"end":9643.57},{"text":"in","start":9643.57,"end":9643.65},{"text":"fostering","start":9643.65,"end":9644.21},{"text":"implementation","start":9644.21,"end":9645.01},{"text":"and","start":9645.33,"end":9645.45},{"text":"adherence.","start":9645.45,"end":9645.97}]},{"text":"A balanced approach of this kind would facilitate broader participation and administrative cooperation.","start":9647.09,"end":9652.29,"topics":[{"key":"reservations-optionality","label":"Reservations and Optionality","description":"Many delegations raised the need for reservations or other forms of flexibility, especially where constitutional, legal, or policy limits prevent acceptance of all cooperation measures. 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Speakers differed on how strong that commitment should be and how much detail should appear in the framework convention itself."}],"words":[{"text":"A","start":9647.09,"end":9647.13},{"text":"balanced","start":9647.13,"end":9647.49},{"text":"approach","start":9647.49,"end":9647.89},{"text":"of","start":9647.89,"end":9647.97},{"text":"this","start":9647.97,"end":9648.13},{"text":"kind","start":9648.13,"end":9648.45},{"text":"would","start":9648.45,"end":9648.57},{"text":"facilitate","start":9648.57,"end":9649.09},{"text":"broader","start":9649.09,"end":9649.57},{"text":"participation","start":9649.57,"end":9650.45},{"text":"and","start":9650.85,"end":9651.17},{"text":"administrative","start":9651.17,"end":9651.73},{"text":"cooperation.","start":9651.73,"end":9652.29}]},{"text":"Thank you.","start":9652.53,"end":9652.85,"topics":[],"words":[{"text":"Thank","start":9652.53,"end":9652.77},{"text":"you.","start":9652.77,"end":9652.85}]}]}],"speaker":{"name":null,"affiliation":"IBDT","affiliation_full":"IBDT","group":null,"function":"Representative"}},{"statement_number":138,"start":9655.85,"pageUrl":"/en/asset/k1f/k1ffrc9ce0?t=9656","paragraphs":[{"sentences":[{"text":"Thank you.","start":9655.85,"end":9656.25,"topics":[],"words":[{"text":"Thank","start":9655.85,"end":9656.13},{"text":"you.","start":9656.13,"end":9656.25}]},{"text":"ITAF, please.","start":9656.45,"end":9657.29,"topics":[],"words":[{"text":"ITAF,","start":9656.45,"end":9657.09},{"text":"please.","start":9657.09,"end":9657.29}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":139,"start":9660.45,"pageUrl":"/en/asset/k1f/k1ffrc9ce0?t=9661","paragraphs":[{"sentences":[{"text":"Thank you very much, Mr. Co-Lead.","start":9660.45,"end":9662.29,"topics":[],"words":[{"text":"Thank","start":9660.45,"end":9660.61},{"text":"you","start":9660.61,"end":9660.69},{"text":"very","start":9660.69,"end":9660.85},{"text":"much,","start":9660.85,"end":9661.17},{"text":"Mr.","start":9661.17,"end":9661.57},{"text":"Co-Lead.","start":9661.57,"end":9662.29}]},{"text":"And once again, we thank you for the draft of Article 11.","start":9662.97,"end":9667.29,"topics":[],"words":[{"text":"And","start":9662.97,"end":9663.13},{"text":"once","start":9663.13,"end":9663.37},{"text":"again,","start":9663.37,"end":9664.09},{"text":"we","start":9664.09,"end":9664.29},{"text":"thank","start":9664.29,"end":9664.65},{"text":"you","start":9664.65,"end":9664.89},{"text":"for","start":9664.89,"end":9665.21},{"text":"the","start":9665.21,"end":9665.33},{"text":"draft","start":9665.33,"end":9665.93},{"text":"of","start":9665.93,"end":9666.33},{"text":"Article","start":9666.33,"end":9666.89},{"text":"11.","start":9666.89,"end":9667.29}]},{"text":"Mr. Kohli, the exchange of information is a vital and critical part of international tax cooperation and its inclusion in the framework convention is absolutely necessary.","start":9668.33,"end":9679.93,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates debated the role of a standalone article on exchange of information, including whether Article 11 should remain and what purpose it should serve. 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Delegations asked for clearer wording on what counts as a barrier and whether safeguards should be distinguished from unnecessary obstacles."}],"words":[{"text":"As","start":9680.73,"end":9680.97},{"text":"we","start":9680.97,"end":9681.13},{"text":"stated","start":9681.13,"end":9681.61},{"text":"at","start":9681.61,"end":9681.69},{"text":"the","start":9681.69,"end":9681.77},{"text":"beginning","start":9681.77,"end":9682.17},{"text":"of","start":9682.17,"end":9682.33},{"text":"the","start":9682.33,"end":9682.41},{"text":"week,","start":9682.41,"end":9682.81},{"text":"we","start":9683.13,"end":9683.45},{"text":"are","start":9683.45,"end":9683.85},{"text":"looking","start":9683.85,"end":9684.41},{"text":"at","start":9684.41,"end":9684.81},{"text":"means","start":9685.37,"end":9685.85},{"text":"and","start":9686.25,"end":9686.49},{"text":"ways","start":9686.49,"end":9686.97},{"text":"of","start":9686.97,"end":9687.21},{"text":"ensuring","start":9687.21,"end":9687.77},{"text":"administrability","start":9687.77,"end":9689.21},{"text":"of","start":9689.85,"end":9690.01},{"text":"the","start":9690.01,"end":9690.09},{"text":"framework","start":9690.09,"end":9690.61},{"text":"convention","start":9690.61,"end":9691.21},{"text":"for","start":9691.21,"end":9691.45},{"text":"our","start":9691.45,"end":9691.65},{"text":"members.","start":9691.65,"end":9692.33}]},{"text":"Having said that, our members are struggling to implement the current standards by the Global Forum.","start":9693.13,"end":9702.25,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. Some delegations wanted the convention to complement and build on those tools, while others stressed that existing arrangements are incomplete and not fully inclusive."},{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. Many speakers stressed that assistance should be demand-driven, responsive to national priorities, and sensitive to differing capacities."}],"words":[{"text":"Having","start":9693.13,"end":9693.45},{"text":"said","start":9693.45,"end":9693.69},{"text":"that,","start":9693.69,"end":9694.17},{"text":"our","start":9695.45,"end":9695.57},{"text":"members","start":9695.61,"end":9696.25},{"text":"are","start":9696.33,"end":9696.49},{"text":"struggling","start":9696.49,"end":9697.21},{"text":"to","start":9697.77,"end":9697.93},{"text":"implement","start":9697.93,"end":9698.81},{"text":"the","start":9698.81,"end":9698.97},{"text":"current","start":9698.97,"end":9699.41},{"text":"standards","start":9699.41,"end":9700.09},{"text":"by","start":9701.05,"end":9701.29},{"text":"the","start":9701.29,"end":9701.41},{"text":"Global","start":9701.41,"end":9701.77},{"text":"Forum.","start":9701.77,"end":9702.25}]},{"text":"Many of our members are also in the Global Forum and ourselves as ATAF, we partner on several activities with the Global Forum.","start":9702.81,"end":9710.65,"topics":[{"key":"existing-tax-instruments","label":"Relationship with Existing Instruments","description":"Many statements focused on how the new UN convention should interact with existing mechanisms such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. Some delegations wanted the convention to complement and build on those tools, while others stressed that existing arrangements are incomplete and not fully inclusive."}],"words":[{"text":"Many","start":9702.81,"end":9703.13},{"text":"of","start":9703.13,"end":9703.29},{"text":"our","start":9703.29,"end":9703.41},{"text":"members","start":9703.41,"end":9704.01},{"text":"are","start":9704.01,"end":9704.21},{"text":"also","start":9704.21,"end":9704.65},{"text":"in","start":9704.65,"end":9704.77},{"text":"the","start":9704.77,"end":9704.85},{"text":"Global","start":9704.85,"end":9705.21},{"text":"Forum","start":9705.21,"end":9705.53},{"text":"and","start":9705.53,"end":9705.81},{"text":"ourselves","start":9705.81,"end":9706.21},{"text":"as","start":9706.21,"end":9706.29},{"text":"ATAF,","start":9706.29,"end":9706.97},{"text":"we","start":9707.61,"end":9707.77},{"text":"partner","start":9707.77,"end":9708.25},{"text":"on","start":9708.25,"end":9708.57},{"text":"several","start":9708.57,"end":9709.01},{"text":"activities","start":9709.01,"end":9709.61},{"text":"with","start":9709.61,"end":9709.73},{"text":"the","start":9709.73,"end":9709.85},{"text":"Global","start":9709.89,"end":9710.25},{"text":"Forum.","start":9710.25,"end":9710.65}]},{"text":"To date, we have no more than five countries implementing the CRS or automatic exchange of information standards because of its cost and consumption of resources.","start":9711.61,"end":9724.37,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates debated the role of a standalone article on exchange of information, including whether Article 11 should remain and what purpose it should serve. Some supported a dedicated provision because many other commitments depend on information sharing, while others said the current draft is too operational for a framework convention."},{"key":"domestic-resource-mobilization","label":"Domestic Resource Mobilization","description":"A number of delegations linked administrative assistance, information exchange, and capacity building to stronger domestic resource mobilization, especially for developing countries. They argued that tax cooperation should help countries protect their tax bases, raise sustainable revenue, and finance development priorities."}],"words":[{"text":"To","start":9711.61,"end":9711.85},{"text":"date,","start":9711.85,"end":9712.09},{"text":"we","start":9712.09,"end":9712.25},{"text":"have","start":9712.25,"end":9712.49},{"text":"no","start":9712.49,"end":9712.65},{"text":"more","start":9712.65,"end":9712.85},{"text":"than","start":9712.85,"end":9713.05},{"text":"five","start":9713.05,"end":9713.37},{"text":"countries","start":9713.37,"end":9713.77},{"text":"implementing","start":9713.77,"end":9714.41},{"text":"the","start":9714.41,"end":9714.53},{"text":"CRS","start":9714.53,"end":9715.13},{"text":"or","start":9715.13,"end":9715.37},{"text":"automatic","start":9715.45,"end":9716.09},{"text":"exchange","start":9716.17,"end":9716.65},{"text":"of","start":9716.65,"end":9716.81},{"text":"information","start":9716.81,"end":9717.45},{"text":"standards","start":9717.45,"end":9718.01},{"text":"because","start":9718.57,"end":9718.93},{"text":"of","start":9718.93,"end":9719.05},{"text":"its","start":9719.05,"end":9719.29},{"text":"cost","start":9719.29,"end":9719.85},{"text":"and","start":9720.49,"end":9721.77},{"text":"consumption","start":9722.85,"end":9723.45},{"text":"of","start":9723.45,"end":9723.57},{"text":"resources.","start":9723.57,"end":9724.37}]},{"text":"Ourselves as an organization, we're working on looking for ways of making that administrative burden more accessible to our members.","start":9725.01,"end":9734.37,"topics":[{"key":"administrative-barriers","label":"Administrative Barriers","description":"A recurring topic was whether states should merely identify barriers to effective cooperation or also be required to eliminate them. Delegations asked for clearer wording on what counts as a barrier and whether safeguards should be distinguished from unnecessary obstacles."}],"words":[{"text":"Ourselves","start":9725.01,"end":9725.57},{"text":"as","start":9725.57,"end":9725.65},{"text":"an","start":9725.65,"end":9725.77},{"text":"organization,","start":9725.77,"end":9726.69},{"text":"we're","start":9727.01,"end":9727.25},{"text":"working","start":9727.25,"end":9727.65},{"text":"on","start":9727.65,"end":9728.05},{"text":"looking","start":9728.05,"end":9728.37},{"text":"for","start":9728.37,"end":9728.61},{"text":"ways","start":9728.61,"end":9729.01},{"text":"of","start":9729.01,"end":9729.17},{"text":"making","start":9729.17,"end":9729.65},{"text":"that","start":9729.65,"end":9730.05},{"text":"administrative","start":9730.53,"end":9731.33},{"text":"burden","start":9731.33,"end":9731.97},{"text":"more","start":9732.29,"end":9732.57},{"text":"accessible","start":9732.57,"end":9733.25},{"text":"to","start":9733.25,"end":9733.49},{"text":"our","start":9733.49,"end":9733.73},{"text":"members.","start":9733.73,"end":9734.37}]},{"text":"Equally, Mr. Coleade, the current standards pose significant challenges for our members who are engaged in exchange of information but in some instances don't receive information given some of the technical issues that they face.","start":9735.25,"end":9758.53,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates debated the role of a standalone article on exchange of information, including whether Article 11 should remain and what purpose it should serve. 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Khalid.","start":10007.85,"end":10008.65,"topics":[],"words":[{"text":"Thank","start":10007.85,"end":10008.09},{"text":"you,","start":10008.09,"end":10008.17},{"text":"Khalid.","start":10008.17,"end":10008.65}]},{"text":"I speak for CEDEAO.","start":10010.01,"end":10011.61,"topics":[],"words":[{"text":"I","start":10010.01,"end":10010.17},{"text":"speak","start":10010.17,"end":10010.41},{"text":"for","start":10010.41,"end":10010.57},{"text":"CEDEAO.","start":10010.57,"end":10011.61}]},{"text":"Let me be practical.","start":10011.85,"end":10012.89,"topics":[],"words":[{"text":"Let","start":10011.85,"end":10011.97},{"text":"me","start":10011.97,"end":10012.17},{"text":"be","start":10012.17,"end":10012.33},{"text":"practical.","start":10012.33,"end":10012.89}]},{"text":"We have spent two days on this same 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Others warned that too much flexibility could weaken the convention's core commitments."}],"words":[{"text":"The","start":10112.37,"end":10112.53},{"text":"convention","start":10112.53,"end":10113.33},{"text":"adds","start":10113.81,"end":10114.37},{"text":"choices","start":10114.77,"end":10115.29},{"text":"for","start":10115.29,"end":10115.49},{"text":"every","start":10115.49,"end":10115.85},{"text":"state.","start":10115.85,"end":10116.29}]},{"text":"It removes choices from none.","start":10116.93,"end":10119.25,"topics":[{"key":"reservations-optionality","label":"Reservations and Optionality","description":"Many delegations raised the need for reservations or other forms of flexibility, especially where constitutional, legal, or policy limits prevent acceptance of all cooperation measures. Others warned that too much flexibility could weaken the convention's core commitments."}],"words":[{"text":"It","start":10116.93,"end":10117.17},{"text":"removes","start":10117.21,"end":10117.89},{"text":"choices","start":10118.13,"end":10118.61},{"text":"from","start":10118.61,"end":10118.85},{"text":"none.","start":10118.85,"end":10119.25}]},{"text":"We stand ready to draft with all delegation.","start":10120.05,"end":10122.37,"topics":[],"words":[{"text":"We","start":10120.05,"end":10120.09},{"text":"stand","start":10120.09,"end":10120.45},{"text":"ready","start":10120.45,"end":10120.85},{"text":"to","start":10120.85,"end":10120.97},{"text":"draft","start":10120.97,"end":10121.41},{"text":"with","start":10121.41,"end":10121.57},{"text":"all","start":10121.57,"end":10121.81},{"text":"delegation.","start":10121.81,"end":10122.37}]},{"text":"Thank you, 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we can't, we'll continue tomorrow morning.","start":10149.81,"end":10151.89,"topics":[],"words":[{"text":"If","start":10149.81,"end":10149.89},{"text":"we","start":10150.05,"end":10150.13},{"text":"can't,","start":10150.13,"end":10150.41},{"text":"we'll","start":10150.41,"end":10150.73},{"text":"continue","start":10150.93,"end":10151.33},{"text":"tomorrow","start":10151.33,"end":10151.61},{"text":"morning.","start":10151.61,"end":10151.89}]},{"text":"So Article 12 basically talks about capacity building and technical assistance.","start":10154.53,"end":10161.17,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. 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floor.","start":10212.17,"end":10213.89,"topics":[],"words":[{"text":"Thank","start":10212.17,"end":10212.33},{"text":"you,","start":10212.33,"end":10212.41},{"text":"Mr.","start":10212.41,"end":10212.69},{"text":"Cody,","start":10212.69,"end":10212.93},{"text":"for","start":10212.93,"end":10213.05},{"text":"giving","start":10213.05,"end":10213.25},{"text":"me","start":10213.25,"end":10213.37},{"text":"the","start":10213.37,"end":10213.49},{"text":"floor.","start":10213.49,"end":10213.89}]},{"text":"Chequia supports capacity building to facilitate domestic resource mobilization.","start":10214.45,"end":10218.53,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. Many speakers stressed that assistance should be demand-driven, responsive to national priorities, and sensitive to differing capacities."},{"key":"domestic-resource-mobilization","label":"Domestic Resource Mobilization","description":"A number of delegations linked administrative assistance, information exchange, and capacity building to stronger domestic resource mobilization, especially for developing countries. They argued that tax cooperation should help countries protect their tax bases, raise sustainable revenue, and finance development priorities."}],"words":[{"text":"Chequia","start":10214.45,"end":10214.77},{"text":"supports","start":10214.77,"end":10215.25},{"text":"capacity","start":10215.25,"end":10215.73},{"text":"building","start":10215.73,"end":10216.21},{"text":"to","start":10216.53,"end":10216.65},{"text":"facilitate","start":10216.65,"end":10217.13},{"text":"domestic","start":10217.13,"end":10217.57},{"text":"resource","start":10217.57,"end":10217.81},{"text":"mobilization.","start":10217.81,"end":10218.53}]},{"text":"As regards Article 12, paragraph two, we would like to suggest adding the words and on voluntary basis after the words according to their capacity in the first sentence.","start":10218.69,"end":10227.25,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. Many speakers stressed that assistance should be demand-driven, responsive to national priorities, and sensitive to differing capacities."},{"key":"reservations-optionality","label":"Reservations and Optionality","description":"Many delegations raised the need for reservations or other forms of flexibility, especially where constitutional, legal, or policy limits prevent acceptance of all cooperation measures. Others warned that too much flexibility could weaken the convention's core commitments."}],"words":[{"text":"As","start":10218.69,"end":10218.85},{"text":"regards","start":10218.85,"end":10219.17},{"text":"Article","start":10219.17,"end":10219.53},{"text":"12,","start":10219.53,"end":10219.81},{"text":"paragraph","start":10219.81,"end":10220.21},{"text":"two,","start":10220.21,"end":10220.61},{"text":"we","start":10221.01,"end":10221.09},{"text":"would","start":10221.09,"end":10221.21},{"text":"like","start":10221.21,"end":10221.37},{"text":"to","start":10221.37,"end":10221.45},{"text":"suggest","start":10221.45,"end":10221.85},{"text":"adding","start":10221.85,"end":10222.09},{"text":"the","start":10222.09,"end":10222.17},{"text":"words","start":10222.17,"end":10222.61},{"text":"and","start":10222.61,"end":10222.73},{"text":"on","start":10222.73,"end":10222.93},{"text":"voluntary","start":10222.93,"end":10223.41},{"text":"basis","start":10223.41,"end":10223.97},{"text":"after","start":10224.29,"end":10224.65},{"text":"the","start":10224.65,"end":10224.73},{"text":"words","start":10224.73,"end":10225.01},{"text":"according","start":10225.01,"end":10225.45},{"text":"to","start":10225.45,"end":10225.53},{"text":"their","start":10225.53,"end":10225.73},{"text":"capacity","start":10225.73,"end":10226.29},{"text":"in","start":10226.29,"end":10226.45},{"text":"the","start":10226.45,"end":10226.53},{"text":"first","start":10226.53,"end":10226.77},{"text":"sentence.","start":10226.77,"end":10227.25}]},{"text":"In relation to paragraph four, we do not oppose this provision in principle, but we just would like to understand why it would make sense to have a permissible legal norm in the legal text because the text uses the word may, so we would like to understand it.","start":10227.93,"end":10240.05,"topics":[{"key":"reservations-optionality","label":"Reservations and Optionality","description":"Many delegations raised the need for reservations or other forms of flexibility, especially where constitutional, legal, or policy limits prevent acceptance of all cooperation measures. 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Many speakers stressed that assistance should be demand-driven, responsive to national priorities, and sensitive to differing capacities."}],"words":[{"text":"Many","start":10478.33,"end":10478.61},{"text":"of","start":10478.61,"end":10478.69},{"text":"the","start":10478.69,"end":10478.77},{"text":"activities","start":10478.77,"end":10479.29},{"text":"listed","start":10479.29,"end":10479.69},{"text":"in","start":10479.69,"end":10479.81},{"text":"the","start":10479.81,"end":10479.89},{"text":"article","start":10479.89,"end":10480.33},{"text":"are","start":10480.33,"end":10480.53},{"text":"in","start":10480.53,"end":10480.65},{"text":"fact","start":10480.65,"end":10480.93},{"text":"similar","start":10480.93,"end":10481.45},{"text":"to","start":10481.45,"end":10481.69},{"text":"the","start":10481.69,"end":10481.77},{"text":"types","start":10481.77,"end":10482.05},{"text":"of","start":10482.05,"end":10482.13},{"text":"support","start":10482.13,"end":10482.57},{"text":"already","start":10482.57,"end":10483.01},{"text":"provided","start":10483.01,"end":10483.49},{"text":"through","start":10483.49,"end":10483.69},{"text":"these","start":10483.69,"end":10483.85},{"text":"programmes.","start":10483.85,"end":10484.49}]},{"text":"At the same time, we believe the article would be stronger if it were drafted in a more flexible and less prescriptive manner.","start":10485.13,"end":10491.49,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. Many speakers stressed that assistance should be demand-driven, responsive to national priorities, and sensitive to differing capacities."},{"key":"protocol-based-implementation","label":"Protocol-Based Implementation","description":"A major theme was whether detailed rules should be left to future protocols or other instruments rather than written directly into the framework convention. Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."}],"words":[{"text":"At","start":10485.13,"end":10485.17},{"text":"the","start":10485.17,"end":10485.25},{"text":"same","start":10485.25,"end":10485.49},{"text":"time,","start":10485.49,"end":10485.81},{"text":"we","start":10485.81,"end":10486.05},{"text":"believe","start":10486.05,"end":10486.45},{"text":"the","start":10486.45,"end":10486.57},{"text":"article","start":10486.57,"end":10487.17},{"text":"would","start":10487.17,"end":10487.33},{"text":"be","start":10487.33,"end":10487.49},{"text":"stronger","start":10487.49,"end":10488.05},{"text":"if","start":10488.29,"end":10488.45},{"text":"it","start":10488.45,"end":10488.57},{"text":"were","start":10488.57,"end":10488.69},{"text":"drafted","start":10488.69,"end":10489.09},{"text":"in","start":10489.09,"end":10489.17},{"text":"a","start":10489.17,"end":10489.21},{"text":"more","start":10489.21,"end":10489.33},{"text":"flexible","start":10489.33,"end":10489.97},{"text":"and","start":10489.97,"end":10490.17},{"text":"less","start":10490.17,"end":10490.37},{"text":"prescriptive","start":10490.37,"end":10491.01},{"text":"manner.","start":10491.01,"end":10491.49}]},{"text":"Experience shows that capacity building needs differ significantly across countries and contexts.","start":10492.45,"end":10500.45,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. Many speakers stressed that assistance should be demand-driven, responsive to national priorities, and sensitive to differing capacities."}],"words":[{"text":"Experience","start":10492.45,"end":10492.97},{"text":"shows","start":10492.97,"end":10493.25},{"text":"that","start":10493.25,"end":10493.49},{"text":"capacity","start":10493.49,"end":10494.05},{"text":"building","start":10494.05,"end":10494.41},{"text":"needs","start":10494.41,"end":10494.65},{"text":"differ","start":10494.65,"end":10495.49},{"text":"significantly","start":10496.05,"end":10496.81},{"text":"across","start":10496.81,"end":10497.33},{"text":"countries","start":10498.29,"end":10498.85},{"text":"and","start":10498.85,"end":10499.29},{"text":"contexts.","start":10499.73,"end":10500.45}]},{"text":"Effective support must be demand-driven, tailored to national priorities and able to evolve over time.","start":10501.13,"end":10507.81,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. Many speakers stressed that assistance should be demand-driven, responsive to national priorities, and sensitive to differing capacities."}],"words":[{"text":"Effective","start":10501.13,"end":10501.57},{"text":"support","start":10501.57,"end":10502.05},{"text":"must","start":10502.05,"end":10502.29},{"text":"be","start":10502.29,"end":10502.41},{"text":"demand-driven,","start":10502.41,"end":10503.25},{"text":"tailored","start":10503.33,"end":10503.89},{"text":"to","start":10503.89,"end":10504.13},{"text":"national","start":10504.21,"end":10504.61},{"text":"priorities","start":10504.61,"end":10505.41},{"text":"and","start":10505.85,"end":10506.05},{"text":"able","start":10506.05,"end":10506.29},{"text":"to","start":10506.29,"end":10506.45},{"text":"evolve","start":10506.61,"end":10507.01},{"text":"over","start":10507.01,"end":10507.25},{"text":"time.","start":10507.25,"end":10507.81}]},{"text":"For that reason, we are concerned that a detailed list of specific activities may unintentionally narrow the range of approaches that can be pursued, as well as prescribe specific activities in the context where they are not fit.","start":10508.41,"end":10523.41,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. Many speakers stressed that assistance should be demand-driven, responsive to national priorities, and sensitive to differing capacities."},{"key":"protocol-based-implementation","label":"Protocol-Based Implementation","description":"A major theme was whether detailed rules should be left to future protocols or other instruments rather than written directly into the framework convention. Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."}],"words":[{"text":"For","start":10508.41,"end":10508.53},{"text":"that","start":10508.53,"end":10508.77},{"text":"reason,","start":10508.77,"end":10509.25},{"text":"we","start":10509.33,"end":10509.57},{"text":"are","start":10509.57,"end":10509.65},{"text":"concerned","start":10509.65,"end":10510.17},{"text":"that","start":10510.17,"end":10510.29},{"text":"a","start":10510.29,"end":10510.37},{"text":"detailed","start":10510.37,"end":10510.81},{"text":"list","start":10510.81,"end":10511.09},{"text":"of","start":10511.09,"end":10511.17},{"text":"specific","start":10511.17,"end":10511.69},{"text":"activities","start":10511.69,"end":10512.45},{"text":"may","start":10512.69,"end":10513.09},{"text":"unintentionally","start":10513.09,"end":10513.89},{"text":"narrow","start":10513.89,"end":10514.37},{"text":"the","start":10514.37,"end":10514.45},{"text":"range","start":10514.45,"end":10514.93},{"text":"of","start":10515.01,"end":10515.13},{"text":"approaches","start":10515.13,"end":10515.61},{"text":"that","start":10515.61,"end":10515.73},{"text":"can","start":10515.73,"end":10515.97},{"text":"be","start":10515.97,"end":10516.05},{"text":"pursued,","start":10516.05,"end":10516.61},{"text":"as","start":10517.93,"end":10518.01},{"text":"well","start":10518.01,"end":10518.17},{"text":"as","start":10518.17,"end":10518.29},{"text":"prescribe","start":10518.29,"end":10518.85},{"text":"specific","start":10519.33,"end":10519.85},{"text":"activities","start":10519.85,"end":10520.45},{"text":"in","start":10520.45,"end":10520.65},{"text":"the","start":10520.65,"end":10520.73},{"text":"context","start":10520.73,"end":10522.29},{"text":"where","start":10522.37,"end":10522.61},{"text":"they","start":10522.61,"end":10522.77},{"text":"are","start":10522.77,"end":10522.85},{"text":"not","start":10522.85,"end":10523.09},{"text":"fit.","start":10523.09,"end":10523.41}]},{"text":"So we therefore favor a concise provision that establishes a commitment to technical assistance and capacity building, while leaving sufficient flexibility for state parties and relevant institutions to determine the most appropriate forms of support.","start":10524.45,"end":10537.89,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. 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Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."}],"words":[{"text":"So","start":10524.45,"end":10524.61},{"text":"we","start":10524.61,"end":10524.77},{"text":"therefore","start":10524.77,"end":10525.25},{"text":"favor","start":10525.25,"end":10525.69},{"text":"a","start":10525.69,"end":10525.73},{"text":"concise","start":10525.73,"end":10526.25},{"text":"provision","start":10526.25,"end":10526.85},{"text":"that","start":10526.85,"end":10527.01},{"text":"establishes","start":10527.01,"end":10527.65},{"text":"a","start":10527.65,"end":10527.73},{"text":"commitment","start":10527.73,"end":10528.25},{"text":"to","start":10528.25,"end":10528.33},{"text":"technical","start":10528.33,"end":10528.85},{"text":"assistance","start":10528.85,"end":10529.41},{"text":"and","start":10529.41,"end":10529.53},{"text":"capacity","start":10529.53,"end":10530.01},{"text":"building,","start":10530.01,"end":10530.45},{"text":"while","start":10530.81,"end":10531.13},{"text":"leaving","start":10531.13,"end":10531.41},{"text":"sufficient","start":10531.41,"end":10532.05},{"text":"flexibility","start":10532.05,"end":10532.69},{"text":"for","start":10532.69,"end":10532.85},{"text":"state","start":10532.85,"end":10533.13},{"text":"parties","start":10533.13,"end":10533.65},{"text":"and","start":10533.65,"end":10533.81},{"text":"relevant","start":10533.81,"end":10534.29},{"text":"institutions","start":10534.29,"end":10535.09},{"text":"to","start":10535.09,"end":10535.21},{"text":"determine","start":10535.21,"end":10535.69},{"text":"the","start":10535.69,"end":10535.81},{"text":"most","start":10535.81,"end":10536.21},{"text":"appropriate","start":10536.33,"end":10536.77},{"text":"forms","start":10536.77,"end":10537.13},{"text":"of","start":10537.13,"end":10537.25},{"text":"support.","start":10537.25,"end":10537.89}]},{"text":"Furthermore, capacity building cooperation often depends on resources, expertise, national priorities and requests from implementing countries.","start":10538.53,"end":10547.01,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. Many speakers stressed that assistance should be demand-driven, responsive to national priorities, and sensitive to differing capacities."}],"words":[{"text":"Furthermore,","start":10538.53,"end":10539.17},{"text":"capacity","start":10539.17,"end":10539.81},{"text":"building","start":10539.81,"end":10540.17},{"text":"cooperation","start":10540.17,"end":10540.77},{"text":"often","start":10540.77,"end":10541.09},{"text":"depends","start":10541.09,"end":10541.73},{"text":"on","start":10541.89,"end":10542.05},{"text":"resources,","start":10542.05,"end":10542.77},{"text":"expertise,","start":10542.77,"end":10543.57},{"text":"national","start":10543.81,"end":10544.21},{"text":"priorities","start":10544.21,"end":10544.97},{"text":"and","start":10544.97,"end":10545.09},{"text":"requests","start":10545.09,"end":10545.61},{"text":"from","start":10545.61,"end":10545.81},{"text":"implementing","start":10545.81,"end":10546.37},{"text":"countries.","start":10546.37,"end":10547.01}]},{"text":"It needs to be demand driven.","start":10547.89,"end":10549.49,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. Many speakers stressed that assistance should be demand-driven, responsive to national priorities, and sensitive to differing capacities."}],"words":[{"text":"It","start":10547.89,"end":10548.05},{"text":"needs","start":10548.05,"end":10548.33},{"text":"to","start":10548.33,"end":10548.45},{"text":"be","start":10548.45,"end":10548.61},{"text":"demand","start":10548.61,"end":10549.05},{"text":"driven.","start":10549.05,"end":10549.49}]},{"text":"For that reason, we would be interested in exploring whether more flexible formulations would be appropriate in this provision, including whether we should be assigning a role for the Conference of the Parties to identify, facilitate or promote relevant measures over time.","start":10550.37,"end":10564.77,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. 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Several speakers argued that the convention should contain only high-level commitments, with specific procedures and modalities developed later."}],"words":[{"text":"For","start":10550.37,"end":10550.57},{"text":"that","start":10550.57,"end":10550.77},{"text":"reason,","start":10550.77,"end":10551.09},{"text":"we","start":10551.09,"end":10551.25},{"text":"would","start":10551.25,"end":10551.49},{"text":"be","start":10551.49,"end":10551.89},{"text":"interested","start":10551.89,"end":10552.37},{"text":"in","start":10552.37,"end":10552.49},{"text":"exploring","start":10552.49,"end":10552.93},{"text":"whether","start":10552.93,"end":10553.25},{"text":"more","start":10553.25,"end":10553.49},{"text":"flexible","start":10553.49,"end":10554.05},{"text":"formulations","start":10554.05,"end":10554.77},{"text":"would","start":10554.77,"end":10554.97},{"text":"be","start":10554.97,"end":10555.09},{"text":"appropriate","start":10555.09,"end":10555.65},{"text":"in","start":10555.65,"end":10555.73},{"text":"this","start":10555.73,"end":10555.89},{"text":"provision,","start":10555.89,"end":10556.45},{"text":"including","start":10557.09,"end":10557.65},{"text":"whether","start":10557.65,"end":10557.89},{"text":"we","start":10557.89,"end":10558.05},{"text":"should","start":10558.05,"end":10558.29},{"text":"be","start":10558.29,"end":10558.41},{"text":"assigning","start":10558.41,"end":10558.93},{"text":"a","start":10558.93,"end":10558.97},{"text":"role","start":10558.97,"end":10559.25},{"text":"for","start":10559.25,"end":10559.41},{"text":"the","start":10559.41,"end":10559.53},{"text":"Conference","start":10559.53,"end":10559.93},{"text":"of","start":10559.93,"end":10560.01},{"text":"the","start":10560.01,"end":10560.09},{"text":"Parties","start":10560.13,"end":10560.69},{"text":"to","start":10560.69,"end":10560.93},{"text":"identify,","start":10560.93,"end":10561.65},{"text":"facilitate","start":10561.97,"end":10562.69},{"text":"or","start":10562.69,"end":10562.85},{"text":"promote","start":10562.85,"end":10563.25},{"text":"relevant","start":10563.25,"end":10563.65},{"text":"measures","start":10563.65,"end":10564.05},{"text":"over","start":10564.05,"end":10564.37},{"text":"time.","start":10564.37,"end":10564.77}]},{"text":"And similarly to what asked, we are not convinced that paragraphs three and four add significant operational value to the article.","start":10565.69,"end":10577.09,"topics":[{"key":"protocol-based-implementation","label":"Protocol-Based Implementation","description":"A major theme was whether detailed rules should be left to future protocols or other instruments rather than written directly into the framework convention. 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development cooperation and technical assistance arrangements can continue regardless of this convention.","start":10578.05,"end":10584.69,"topics":[],"words":[{"text":"Existing","start":10578.05,"end":10578.69},{"text":"development","start":10578.69,"end":10579.21},{"text":"cooperation","start":10579.21,"end":10580.13},{"text":"and","start":10580.57,"end":10580.73},{"text":"technical","start":10580.73,"end":10581.17},{"text":"assistance","start":10581.17,"end":10581.81},{"text":"arrangements","start":10581.85,"end":10582.45},{"text":"can","start":10582.45,"end":10582.77},{"text":"continue","start":10582.77,"end":10583.33},{"text":"regardless","start":10583.33,"end":10583.81},{"text":"of","start":10583.81,"end":10583.89},{"text":"this","start":10583.89,"end":10584.05},{"text":"convention.","start":10584.05,"end":10584.69}]},{"text":"And states already possess the ability to conclude bilateral and multilateral arrangements on capacity building where they consider it useful and it is not necessary for the Convention to confirm that they may do 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may appear even restrictive.","start":10600.49,"end":10603.05,"topics":[],"words":[{"text":"It","start":10600.49,"end":10600.65},{"text":"may","start":10600.97,"end":10601.17},{"text":"appear","start":10601.17,"end":10601.69},{"text":"even","start":10602.09,"end":10602.41},{"text":"restrictive.","start":10602.41,"end":10603.05}]},{"text":"We therefore suggest the streamlined version of this article, which includes a slightly altered version of paragraph 1 and 2 without the subletters and the consideration of the deletions of paragraph 3 and 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Thank you, Colleen.","start":10942.41,"end":10943.93,"topics":[],"words":[{"text":"Thank","start":10942.41,"end":10942.61},{"text":"you.","start":10942.61,"end":10942.77},{"text":"Thank","start":10943.25,"end":10943.49},{"text":"you,","start":10943.49,"end":10943.57},{"text":"Colleen.","start":10943.57,"end":10943.93}]},{"text":"India welcomes the article on capacity building and technical assistance, and we reiterate our support to all such initiatives under the Framework Convention.","start":10944.33,"end":10952.69,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. 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Many speakers stressed that assistance should be demand-driven, responsive to national priorities, and sensitive to differing capacities."}],"words":[{"text":"Building","start":11243.57,"end":11243.97},{"text":"an","start":11243.97,"end":11244.05},{"text":"intergenerational","start":11244.05,"end":11244.93},{"text":"pipeline","start":11244.93,"end":11245.65},{"text":"of","start":11245.65,"end":11245.81},{"text":"technical","start":11245.81,"end":11246.29},{"text":"expertise","start":11246.29,"end":11246.85},{"text":"can","start":11246.85,"end":11247.13},{"text":"strengthen","start":11247.13,"end":11247.53},{"text":"institutional","start":11247.53,"end":11248.13},{"text":"continuity","start":11248.13,"end":11248.85},{"text":"and","start":11248.85,"end":11249.13},{"text":"the","start":11249.13,"end":11249.21},{"text":"long","start":11249.21,"end":11249.41},{"text":"term","start":11249.41,"end":11249.57},{"text":"sustainability","start":11249.57,"end":11250.29},{"text":"of","start":11250.29,"end":11250.41},{"text":"tax","start":11250.41,"end":11250.73},{"text":"systems","start":11250.73,"end":11251.25},{"text":"to","start":11251.61,"end":11251.69},{"text":"strengthen","start":11251.73,"end":11252.13},{"text":"the","start":11252.13,"end":11252.21},{"text":"technical","start":11252.21,"end":11252.69},{"text":"clarity","start":11252.69,"end":11253.17},{"text":"of","start":11253.17,"end":11253.33},{"text":"Article","start":11253.33,"end":11253.65},{"text":"12.","start":11253.65,"end":11254.05}]},{"text":"We recommend several textual revisions in paragraph one, the phrase each state party shall cooperate to strengthen its capacity could be clarified by specifying the respective responsibilities of provider and recipient recipient states and confirming that cooperation should respond to nationally identified needs.","start":11254.77,"end":11273.57,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. Many speakers stressed that assistance should be demand-driven, responsive to national priorities, and sensitive to differing capacities."}],"words":[{"text":"We","start":11254.77,"end":11254.89},{"text":"recommend","start":11254.89,"end":11255.25},{"text":"several","start":11255.25,"end":11255.65},{"text":"textual","start":11255.65,"end":11256.37},{"text":"revisions","start":11256.37,"end":11257.81},{"text":"in","start":11258.05,"end":11258.17},{"text":"paragraph","start":11258.21,"end":11258.85},{"text":"one,","start":11258.85,"end":11259.13},{"text":"the","start":11259.13,"end":11259.25},{"text":"phrase","start":11259.25,"end":11259.57},{"text":"each","start":11259.57,"end":11259.81},{"text":"state","start":11259.81,"end":11260.05},{"text":"party","start":11260.05,"end":11260.77},{"text":"shall","start":11260.77,"end":11260.97},{"text":"cooperate","start":11260.97,"end":11261.45},{"text":"to","start":11261.45,"end":11261.53},{"text":"strengthen","start":11261.53,"end":11261.93},{"text":"its","start":11261.93,"end":11262.05},{"text":"capacity","start":11262.05,"end":11262.61},{"text":"could","start":11262.61,"end":11262.81},{"text":"be","start":11262.81,"end":11263.01},{"text":"clarified","start":11263.01,"end":11263.57},{"text":"by","start":11263.57,"end":11263.69},{"text":"specifying","start":11263.69,"end":11264.37},{"text":"the","start":11264.37,"end":11264.49},{"text":"respective","start":11264.49,"end":11265.17},{"text":"responsibilities","start":11265.17,"end":11266.05},{"text":"of","start":11266.45,"end":11266.57},{"text":"provider","start":11266.57,"end":11267.09},{"text":"and","start":11267.09,"end":11267.33},{"text":"recipient","start":11267.33,"end":11267.89},{"text":"recipient","start":11267.89,"end":11268.37},{"text":"states","start":11268.37,"end":11268.73},{"text":"and","start":11268.77,"end":11269.01},{"text":"confirming","start":11269.01,"end":11269.57},{"text":"that","start":11269.57,"end":11269.97},{"text":"cooperation","start":11270.29,"end":11271.17},{"text":"should","start":11271.17,"end":11271.57},{"text":"respond","start":11271.57,"end":11272.09},{"text":"to","start":11272.09,"end":11272.17},{"text":"nationally","start":11272.17,"end":11272.69},{"text":"identified","start":11272.69,"end":11273.13},{"text":"needs.","start":11273.13,"end":11273.57}]},{"text":"In paragraph two, a member state should be replaced with states parties for consistency throughout the convention.","start":11273.97,"end":11279.33,"topics":[],"words":[{"text":"In","start":11273.97,"end":11274.13},{"text":"paragraph","start":11274.13,"end":11274.53},{"text":"two,","start":11274.53,"end":11274.77},{"text":"a","start":11274.77,"end":11274.81},{"text":"member","start":11274.81,"end":11275.25},{"text":"state","start":11275.25,"end":11275.41},{"text":"should","start":11275.41,"end":11275.65},{"text":"be","start":11275.65,"end":11275.73},{"text":"replaced","start":11275.73,"end":11276.17},{"text":"with","start":11276.17,"end":11276.29},{"text":"states","start":11276.29,"end":11277.09},{"text":"parties","start":11277.09,"end":11277.49},{"text":"for","start":11277.49,"end":11277.65},{"text":"consistency","start":11277.65,"end":11278.29},{"text":"throughout","start":11278.29,"end":11278.61},{"text":"the","start":11278.61,"end":11278.69},{"text":"convention.","start":11278.69,"end":11279.33}]},{"text":"Institutional mechanisms and exchange programs established under this subparagraph should also provide inclusive opportunities for early career officials and young tax professionals, taking into account equitable geographical representation and the differences in administrative capacity.","start":11279.65,"end":11296.85,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. Many speakers stressed that assistance should be demand-driven, responsive to national priorities, and sensitive to differing capacities."}],"words":[{"text":"Institutional","start":11279.65,"end":11280.29},{"text":"mechanisms","start":11280.29,"end":11280.93},{"text":"and","start":11280.93,"end":11281.17},{"text":"exchange","start":11281.17,"end":11281.57},{"text":"programs","start":11281.57,"end":11281.93},{"text":"established","start":11281.93,"end":11282.49},{"text":"under","start":11282.49,"end":11282.69},{"text":"this","start":11282.69,"end":11283.01},{"text":"subparagraph","start":11283.17,"end":11283.97},{"text":"should","start":11283.97,"end":11284.29},{"text":"also","start":11284.29,"end":11284.93},{"text":"provide","start":11285.01,"end":11285.49},{"text":"inclusive","start":11285.49,"end":11286.13},{"text":"opportunities","start":11286.13,"end":11286.77},{"text":"for","start":11286.77,"end":11286.93},{"text":"early","start":11286.93,"end":11287.25},{"text":"career","start":11287.25,"end":11287.61},{"text":"officials","start":11287.61,"end":11288.21},{"text":"and","start":11288.45,"end":11288.93},{"text":"young","start":11288.93,"end":11289.17},{"text":"tax","start":11289.17,"end":11289.45},{"text":"professionals,","start":11289.45,"end":11290.13},{"text":"taking","start":11290.13,"end":11290.41},{"text":"into","start":11290.41,"end":11290.65},{"text":"account","start":11290.65,"end":11291.01},{"text":"equitable","start":11291.01,"end":11291.57},{"text":"geographical","start":11291.57,"end":11292.37},{"text":"representation","start":11292.37,"end":11293.17},{"text":"and","start":11293.49,"end":11293.97},{"text":"the","start":11294.05,"end":11294.13},{"text":"differences","start":11294.13,"end":11294.85},{"text":"in","start":11294.85,"end":11295.01},{"text":"administrative","start":11295.01,"end":11296.29},{"text":"capacity.","start":11296.29,"end":11296.85}]},{"text":"We recommend that paragraph two include references to periodic capacity needs assessment, measurable national implementation plans, sustainable financing and evolution of long-term institutional outcomes.","start":11297.33,"end":11308.53,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. Many speakers stressed that assistance should be demand-driven, responsive to national priorities, and sensitive to differing capacities."}],"words":[{"text":"We","start":11297.33,"end":11297.49},{"text":"recommend","start":11297.49,"end":11297.85},{"text":"that","start":11297.85,"end":11297.97},{"text":"paragraph","start":11297.97,"end":11298.41},{"text":"two","start":11298.41,"end":11298.61},{"text":"include","start":11298.61,"end":11299.01},{"text":"references","start":11299.01,"end":11299.65},{"text":"to","start":11299.65,"end":11299.73},{"text":"periodic","start":11299.73,"end":11300.25},{"text":"capacity","start":11300.25,"end":11300.77},{"text":"needs","start":11300.77,"end":11301.01},{"text":"assessment,","start":11301.01,"end":11301.73},{"text":"measurable","start":11301.73,"end":11302.37},{"text":"national","start":11302.37,"end":11302.81},{"text":"implementation","start":11302.81,"end":11303.49},{"text":"plans,","start":11303.49,"end":11303.89},{"text":"sustainable","start":11304.09,"end":11304.61},{"text":"financing","start":11304.61,"end":11305.25},{"text":"and","start":11305.25,"end":11305.49},{"text":"evolution","start":11305.89,"end":11306.61},{"text":"of","start":11306.61,"end":11307.01},{"text":"long-term","start":11307.01,"end":11307.49},{"text":"institutional","start":11307.49,"end":11308.05},{"text":"outcomes.","start":11308.05,"end":11308.53}]},{"text":"Technical assistance involving data analytics, information, information exchange or technology transfer should incorporate confidentiality, data protection, cybersecurity, maintenance, staff training and knowledge transfer requirements regarding paragraph two, where feasible, could be replaced with as appropriate and consistent with nationally identified priorities.","start":11309.41,"end":11329.49,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. Many speakers stressed that assistance should be demand-driven, responsive to national priorities, and sensitive to differing capacities."},{"key":"information-exchange","label":"Exchange of Information","description":"Delegates debated the role of a standalone article on exchange of information, including whether Article 11 should remain and what purpose it should serve. Some supported a dedicated provision because many other commitments depend on information sharing, while others said the current draft is too operational for a framework convention."},{"key":"confidentiality-safeguards","label":"Confidentiality and Data Safeguards","description":"Several statements emphasized taxpayer secrecy, data protection, confidentiality, and the need for clear safeguards when information is exchanged. Speakers also referred to standards such as foreseeable relevance and the need to prevent overly broad requests or misuse of information."}],"words":[{"text":"Technical","start":11309.41,"end":11309.97},{"text":"assistance","start":11309.97,"end":11310.53},{"text":"involving","start":11310.53,"end":11311.01},{"text":"data","start":11311.01,"end":11311.21},{"text":"analytics,","start":11311.21,"end":11311.73},{"text":"information,","start":11311.73,"end":11312.37},{"text":"information","start":11312.45,"end":11312.97},{"text":"exchange","start":11312.97,"end":11313.33},{"text":"or","start":11313.33,"end":11313.57},{"text":"technology","start":11313.57,"end":11314.05},{"text":"transfer","start":11314.05,"end":11314.61},{"text":"should","start":11314.93,"end":11315.33},{"text":"incorporate","start":11315.33,"end":11315.89},{"text":"confidentiality,","start":11315.89,"end":11317.01},{"text":"data","start":11317.01,"end":11317.25},{"text":"protection,","start":11317.25,"end":11317.81},{"text":"cybersecurity,","start":11317.81,"end":11318.61},{"text":"maintenance,","start":11318.61,"end":11319.13},{"text":"staff","start":11319.13,"end":11319.41},{"text":"training","start":11319.41,"end":11319.81},{"text":"and","start":11319.81,"end":11320.01},{"text":"knowledge","start":11320.01,"end":11320.37},{"text":"transfer","start":11320.37,"end":11320.77},{"text":"requirements","start":11320.77,"end":11321.41},{"text":"regarding","start":11321.65,"end":11322.13},{"text":"paragraph","start":11322.13,"end":11322.77},{"text":"two,","start":11322.85,"end":11323.57},{"text":"where","start":11323.65,"end":11323.97},{"text":"feasible,","start":11323.97,"end":11324.53},{"text":"could","start":11324.53,"end":11324.77},{"text":"be","start":11324.77,"end":11324.93},{"text":"replaced","start":11324.93,"end":11325.37},{"text":"with","start":11325.37,"end":11325.65},{"text":"as","start":11325.73,"end":11326.05},{"text":"appropriate","start":11326.05,"end":11326.85},{"text":"and","start":11326.85,"end":11327.21},{"text":"consistent","start":11327.21,"end":11327.73},{"text":"with","start":11327.73,"end":11327.85},{"text":"nationally","start":11327.85,"end":11328.33},{"text":"identified","start":11328.33,"end":11328.85},{"text":"priorities.","start":11328.85,"end":11329.49}]},{"text":"This would preserve flexibility while establishing a clear expectation of coordination.","start":11329.89,"end":11334.69,"topics":[],"words":[{"text":"This","start":11329.89,"end":11330.13},{"text":"would","start":11330.13,"end":11330.37},{"text":"preserve","start":11330.37,"end":11330.73},{"text":"flexibility","start":11330.73,"end":11331.49},{"text":"while","start":11331.49,"end":11331.77},{"text":"establishing","start":11331.77,"end":11332.37},{"text":"a","start":11332.37,"end":11332.41},{"text":"clear","start":11332.41,"end":11332.77},{"text":"expectation","start":11332.77,"end":11333.65},{"text":"of","start":11333.65,"end":11333.81},{"text":"coordination.","start":11333.81,"end":11334.69}]},{"text":"The phrase boost impact should also be corrected to boost impact or replace maximize its impact.","start":11334.93,"end":11340.45,"topics":[],"words":[{"text":"The","start":11334.93,"end":11335.05},{"text":"phrase","start":11335.05,"end":11335.33},{"text":"boost","start":11335.33,"end":11335.69},{"text":"impact","start":11335.69,"end":11336.05},{"text":"should","start":11336.05,"end":11336.29},{"text":"also","start":11336.29,"end":11336.85},{"text":"be","start":11336.85,"end":11337.25},{"text":"corrected","start":11337.25,"end":11337.77},{"text":"to","start":11337.77,"end":11337.85},{"text":"boost","start":11337.85,"end":11338.29},{"text":"impact","start":11338.29,"end":11338.73},{"text":"or","start":11338.73,"end":11338.89},{"text":"replace","start":11338.89,"end":11339.21},{"text":"maximize","start":11339.41,"end":11339.89},{"text":"its","start":11339.89,"end":11340.05},{"text":"impact.","start":11340.05,"end":11340.45}]},{"text":"Coordination under paragraph 2e should include transparent consultation with relevant international and regional organizations, professional and academic institutions, civil society, youth representatives, and private sector technical experts where appropriate.","start":11341.09,"end":11354.85,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. 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Speakers differed on how strong that commitment should be and how much detail should appear in the framework convention itself."}],"words":[{"text":"Coordination","start":11341.09,"end":11341.69},{"text":"under","start":11341.69,"end":11341.97},{"text":"paragraph","start":11341.97,"end":11342.41},{"text":"2e","start":11342.41,"end":11342.77},{"text":"should","start":11342.77,"end":11343.01},{"text":"include","start":11343.01,"end":11343.29},{"text":"transparent","start":11343.29,"end":11343.77},{"text":"consultation","start":11343.77,"end":11344.53},{"text":"with","start":11344.53,"end":11344.69},{"text":"relevant","start":11344.69,"end":11345.13},{"text":"international","start":11345.13,"end":11345.97},{"text":"and","start":11345.97,"end":11346.21},{"text":"regional","start":11346.21,"end":11346.53},{"text":"organizations,","start":11346.53,"end":11347.33},{"text":"professional","start":11347.61,"end":11348.13},{"text":"and","start":11348.13,"end":11348.61},{"text":"academic","start":11348.69,"end":11349.21},{"text":"institutions,","start":11349.21,"end":11349.85},{"text":"civil","start":11349.85,"end":11350.09},{"text":"society,","start":11350.09,"end":11350.61},{"text":"youth","start":11350.61,"end":11350.85},{"text":"representatives,","start":11350.85,"end":11351.57},{"text":"and","start":11351.81,"end":11352.01},{"text":"private","start":11352.01,"end":11352.33},{"text":"sector","start":11352.33,"end":11352.61},{"text":"technical","start":11352.61,"end":11353.25},{"text":"experts","start":11353.25,"end":11353.93},{"text":"where","start":11353.93,"end":11354.25},{"text":"appropriate.","start":11354.25,"end":11354.85}]},{"text":"Such participation should be based on clearly defined roles, disclosure of interests, and safeguards against conflicts of interest while preserving the authority and purities of recipient states.","start":11355.09,"end":11365.97,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"The discussion on Article 12 focused on support for tax administration capacity, including training, institutional strengthening, technology sharing, and coordination among providers. 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Africa group submitted written input in March and this will be resubmitted following this session with more detailed 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very much for giving me the floor.","start":11729.11,"end":11730.87,"topics":[],"words":[{"text":"Thank","start":11729.11,"end":11729.39},{"text":"you","start":11729.39,"end":11729.47},{"text":"very","start":11729.47,"end":11729.67},{"text":"much","start":11729.67,"end":11729.91},{"text":"for","start":11729.91,"end":11730.03},{"text":"giving","start":11730.03,"end":11730.27},{"text":"me","start":11730.27,"end":11730.39},{"text":"the","start":11730.39,"end":11730.47},{"text":"floor.","start":11730.47,"end":11730.87}]},{"text":"I would like to support the comment made by Kenya on behalf of the African 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drive accountability in the use of mobilized resources.","start":11748.27,"end":11752.23,"topics":[{"key":"domestic-resource-mobilization","label":"Domestic Resource Mobilization","description":"A number of delegations linked administrative assistance, information exchange, and capacity building to stronger domestic resource mobilization, especially for developing countries. 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